Important Questions

Balbharti Maharashtra State Board 11th Biology Important Questions Chapter 3 Kingdom Plantae Important Questions and Answers.

Maharashtra State Board 11th Biology Important Questions Chapter 3 Kingdom Plantae

Question 1.
What is the basis of the classification of kingdom Plantae?
Answer:
Kingdom Plantae is classified on the basis of characteristics like absence or presence of seeds, vascular tissues, differentiation of plant body, etc.

Question 2.
What are Phanerogams and Cryptogams?
Answer:
1. Phanerogams are seed-producing plants. These plants produce special reproductive structures that are visible.
2. Cryptogams are spore-producing plants. These plants do not produce seeds and flowers. They reproduce sexually by gametes, however, their sex organs are concealed.

Question 3.
Write a short note on Chlorophyceae.
Answer:

1. Chlorophyceae includes green algae.
2. These are mostly freshwater (a few brackish water and marine).
3. The plant body is unicellular, colonial, or filamentous.
4. Cell wall contains cellulose.
5. Chloroplasts are of various shapes like discoid, plate-like, reticulate, cup-shaped, ribbon-shaped or spiral with chlorophyll a and b.
6. Reserved food is in the form of starch.
7. Pyrenoids are located in the chloroplast.
8. Green algae like Chlorella are rich in protein, hence used as food even by space travelers, e.g. Chlamydomonas, Spirogyra, Chara, Volvox, Ulothrix, etc.

Question 4.
Observe the given figure of Chara and identify the parts labeled as.

Answer:
X: Oogonium (contains egg)
Y: Antheridium (contains sperms)

Question 5.
Internet my friend (Textbook page no. 20)
Make a list of green algae with their characteristic shape of chloroplast.
Answer:
Green algae with their characteristic shapes of chloroplast:

1. Chlamydomonas – Cup-shaped
2. Spirogyra – Spiral or ribbon-shaped
3. Oedogonium – Reticulate
4. Zygnema – Stellate or Star-shaped

[Students are expected to search for more information regarding green algae with their characteristic shape of chloroplast from internet.]

Question 6.
Write the characteristics of Phaeophyceae.
Answer:
Characteristics of Phaeophyceae (Brown algae):

1. These algae are mostly marine, rarely fresh water.
2. Plant body is simple branched, filamentous (e.g. Ectocarpus) or profusely branched (e.g. Petalonia).
3. Cell wall has cellulose, fucans and algin.
4. Photosynthetic pigments like chlorophyll-a, chlorophyll-c and fucoxanthin are present.
5. Mannitol, laminarin are stored food materials. Body is usually differentiated into holdfast, stalk called stipe and leaf-like photosynthetic organ called frond.
6. Many species of marine algae are used as food. e.g. Laminaria, Sargassum.
7. Some species are used for the production of hydrocolloids (water holding substances), e.g. Ectocarpus, Fucus, etc.

Question 7.
Identify the given figure of a algae and explain the characteristics of its class with the help of following points:
Habitat, Plant body, photosynthetic pigments, cell wall, stored food

Answer:
The given figure is of Gracillaria. It belongs to class Rhodophyceae (Red algae).
Characteristics of Rhodophyceae:

1. Habitat: These are found in marine as well as fresh water on the surface, deep sea and brackish water.
2. Plant body: Plant body is thalloid.
3. Photosynthetic pigments: Cells contain chlorophyll-a, chlorophyll-d and phycoerythrin.
4. Cell wall: Cell wall is made up of cellulose and pectin glued with other carbohydrates.
5. Stored food: Stored food is in the form of Floridean starch.

Question 8.
What is the commercial use of red algae?
Answer:
Red algae like Gelidium and Gracilaria are used to obtain agar-agar which is used as solidifying agent in tissue culture medium.

Question 9.
Differentiate between red algae and brown algae.
Answer:
1. Photosynthetic pigments are chlorophyll-a, chlorophyll-d and phycoerythrin. Photosynthetic pigments are chlorophyll – a, chlorophyll-c and fucoxanthin.
2. Reserve food is Floridean starch. Reserve food is mannitol and laminarin.
e.g. Porphyra, Gracilaria, Gelidium, Polysiphonia, etc. Ectocarpus, Sargassum, Fucus, Laminaria, etc.

Question 10.
How rhizoids in liverworts differ from that of mosses?
Answer:
Rhizoids are unicellular in liverworts while they are multicellular in mosses.

Question 11.
Explain the thallus structure in lower members of Bryophyta. Give its two examples.
Answer:
1. Liverworts (Hepaticeae) are known as lower members of Bryophyta.
2. Gametophyte possesses flat plant body called thallus.
The thallus is green, dorsiventral, prostrate with unicellular rhizoids.
Examples: Riccia, Marchantia.

Question 12.
What are Hornworts? Give one example.
Answer:
Hornworts (Anthocerotae) are bryophytes which have flattened thallus that produces hornlike structures called as sporophytes. e.g. Anthoceros. In liverworts, asexual reproduction occurs by fragmentation of thalli or with the help of specialized structures called as gemmae. These are green, multicellular, asexual buds which grow in receptacles called gemma cup located on thalli. These gemmae detach from the thallus and germinate to form new individual.

Question 13.
Explain alternation of generation in life cycle of Bryophyta.
Answer:

1. Life cycle of Bryophytes shows sporophytic and gametophytic stages.
2. They alternate with each other to complete their life cycle.
3. Gametophyte is haploid, thalloid or leafy and dominant, (photosynthetic, independent thalloid or erect phase)
4. Sporophyte is short lived, multicellular and depends totally or partially on gametophyte for nutrition and anchorage.

Question 14.
Explain in detail the two stages of gametophytic phase in life cycle of Mosses.
Answer:

1. Gametophytic phase of the life cycle of Mosses (Musci) includes two stages namely; protonema stage and leafy stage.
2. The protonema is prostrate green, branched and filamentous (it is also called juvenile gametophyte). It bears many buds.
3. Leafy stage is produced from each bud.
4. Vegetative reproduction takes place by fragmentation and budding in secondary protonema.
5. The leafy stage has erected, slender stem like (Cauloid) main axis bearing spiral leaf like structures (Phylloid).
6. It is fixed in soil by multicellular branched rhizoids.
7. Leafy stage bears sex organs.

Question 15.
1. Name the two groups of Bryophytes.
2. Give the role of rhizoids in Bryophytes.
Answer:
1. Liverworts and mosses
2. Rhizoids absorb water and minerals and also help in fixation of thallus to the substratum.

Question 16.
Write economic importance of Bryophytes.
Answer:
Economic importance of Bryophytes:

1. Some mosses provide food for herbivorous mammals, birds, etc.
2. Species of Sphagnum, a moss; provides peat used as fuel.
3. Mosses are also used as packing material for transport of living materials because they have significant water holding capacity.
4. Mosses along with lichens are the first living beings to grow on rocks. They decompose rocks to form soil and make them suitable for growth of higher plants.
5. Dense layers of mosses help in prevention of soil erosion, thus act as soil binders.

Question 17.
Which group of plant is known as first vascular and true land plants? Write their characteristics in detail.
Answer:

1. Pteridophytes are known as first vascular and true land plants.
2. Habitat: Pteridophytes grow in moist and shady places, e.g. Ferns, Horsetail. Some are aquatic (Azolla, Marsilea), xerophytic (Equisetum) and epiphytic (Lycopodium).
3. Plant body: It is differentiated into root, stem and leaves.
4. Primary root: The primary root is short lived and is soon replaced by adventitious roots.
5. Stem: The stem may be aerial or underground.
6. Leaves: This group contains plants with pinnate (feather – like) leaves. Leaves may be scaly (e.g. Equisetum), simple and sessile (e.g. Lycopodium), small (microphylls e.g. Selaginella) or large (macrophylls) and pinnately compound (e.g. Nephrolepis l Ferns).
7. Vascular tissues: In these members xylem consists of only tracheids and phloem consists of only sieve cells.
8. Secondary growth: Secondary growth is not seen in pteridophytes due to absence of cambium.
9. Alternation of generations: Pteriodphytes show heteromorphic alternation of generations in which the sporophyte is diploid, dominant, autotrophic and independent. Gametophyte is haploid multicellular, generally autotrophic and short lived.

Question 18.
Match the columns.

Column I	Column II
1. Psilopsida	(a) Selaginella
2. Lycopsida	(b) Equisetum
3. Sphenopsida	(c) Adiantum
	(d) Psilotum

Answer:

Column I	Column II
1. Psilopsida	(d) Psilotum
2. Lycopsida	(a) Selaginella
3.Sphenopsida	(b) Equisetum

Question 19.
Write economic importance of Pteridophytes.
Answer:
1. Pteridophytes are used for medicinal purpose and as soil binders.
2. Many varieties are grown as ornamental plants.

Question 20.
Compare the gametophyte and sporophyte of Bryophytes with that of Pteridophytes.
Answer:

	Bryophytes	Pteridophytes
Gametophyte	It is haploid, dominant, photosynthetic, independent, thalloid or erect.	It is haploid, multicellular, generally autotrophic and short lived.
Sporophyte	It is short lived, multicellular and depends totally or partially on gametophyte for nutrition and anchorage.	It is dominant, independent and | vascular plant body.    i

Question 21.
Explain the given figure.

Answer:
1. The given figure represents megasporophyll of Cycas.
2. Megasporophyll of Cycas:
Megasporophylls are usually arranged in compact structures called female cones or female strobili. Megasporophyll contains megasporangia (ovule) which produce megaspores.
[Students are expected to collect more information about coralloid roots, scale leaf and megasporophyll of Cycas.]

Question 22.
Give the economic importance of Cycas and Pinus.
Answer:
1. Cycas is grown as an ornamental plant.
2. Pinus is used as source of pine wood, turpentine oil and pine resin.

Question 23.
Name the following:

Question 1.
Smallest gymnosperm
Answer:
Zamiapygmaea

Question 2.
The plant known as the ‘Coast red wood of California’.
Answer:
Sequoia sempervirens

Question 24.
Ginlcgo biloba is called as living fossil. Why?
Answer:
Ginkgo biloba is called as living fossil, because this plant is found in living as well as fossil form and the number of fossil forms is much more than the living forms.

Question 25.
Which of the following nuts will not be enclosed in fruits?
Betel nut/ Areca nut, pine nut, walnut, almond, cashew nut, nutmeg.
Answer:
1. Pine nuts are edible seeds of pines which are not enclosed in a fruit. It belongs to class gymnospermae thus, seeds are not enclosed within the fruit.
2. Nuts like betel nut/ areca nut, walnut, almond, cashew nut, nutmeg will be enclosed in fruits. It is because these plants belong to class angiospermae in which seeds are enclosed within the fruit.

Question 26.
Name various groups of vascular plants. Give one characteristic feature of each group.
Answer:
There are 3 groups of vascular plants:
1. Pteridophytes
2. Gymnosperms
3. Angiosperms
Characteristics of Pteridophytes: Pteridophytes are the only cryptogams with vascular tissue. Characteristics of Gymnosperms: Gymnosperms are the plants which possess naked seeds and also known as phanerogams without ovary.
Characteristics of Angiosperms: Angiosperms are the flowering plants in which the seeds remain enclosed within the fruits. Double fertilization is the unique feature of angiosperms. [Any one feature]

Question 27.
Classify the given plants into their respective groups and complete the given table.
Equisetum, Chara, Marchantia, Ginkgo biloba, Riccia, Spirogyra, Adiantum, Sorghum
Answer:

Chlorophyceae	Liverworts	Pteridophyta	Gymnosperms	Monocotyledonae
Chara, Spirogyra	Riccia, Marchantia	Equisetum, Adiantum	Ginkgo biloba	Sorghum

Question 28.
Match the columns.

Column I	Column II
1. Bryophyta	(a) 70 genera and 1000 living species
2. Pteridophyta	(b) 32 genera and 80 species
3. Gymnospermae	(c) 960 genera and 25000 species
	(d) 400 genera and 11000 species

Answer:

Column I	Column II
1. Bryophyta	(c) 960 genera and 25000 species
2. Pteridophyta	(d) 400 genera and 11000 species
3. Gymnospermae	(a) 70 genera and 1000 living species

[Source: Textbook of Biology, standard XI, First Edition; 2019, page no. 21,22,23.]

Question 29.
Identify the plants in the given figure and match the columns.


Answer:
1. c – 1
2. d – 2
3. a – 4
4. b – 3

Question 30.
Write a short note on Haplontic life cycle.
Answer:
1. In haplontic life cycle mitosis occurs in haploid cells.
2. It results in the formation of a single celled haploid or a multicellular haploid organism.
3. These forms produce the gametes through mitosis.
4. Zygote is formed after fertilization. This cell is the only diploid cell in the entire life cycle of the organism.
5. Thus, the same zygotic cell later undergoes meiosis.
6. This type of life cycle observed in some algae and fungi.
[Note: Haplontic life cycle is observed in many algae]

Question 31.
Observe the given figure and explain in detail.

Answer:

1. The given figure indicates diplontic life cycle.
2. Here, mitotic division occurs only in diploid cells.
3. Gametes formed through meiosis are haploid in nature.
4. The diploid zygote formed after fertilization divides mitotically.
5. In this process, production of multicellular diploid organism or the production of many diploid single cells takes place.
6. Animals show diplontic life cycle.

[Note: Diplontic type of life cycle is commonly observed in animals and all seed-bearing plants i.e. gymnosperms and angiosperms.]

Question 32.
Explain the term: Haplo-diplontic life cycle.
Answer:
1. In haplo-diplontic life cycle, mitosis occur in both diploid and haploid cells.
2. These organisms undergo through a phase in which they are multicellular and haploid (the gametophyte), and a phase in which they are multicellular and diploid (the sporophyte).
3. It is observed in land plants and in many algae.
[Note: It is commonly observed in bryophytes and pteridophytes.]

Question 33.
Fill in the blanks.
1. In haplo-diplontic life cycle, mitosis occurs in cells.
2. In diplontic life cycle, mitosis occurs in cells.
3. In haplontic life cycle, mitosis occurs in cells.
Answer:
1. diploid and haploid cells
2. diploid cells
3. haploid cells

Question 34.
Practical/Project:

Question 1.
Visit any nursery or botanical garden. Observe some older leaves of fern plant. You can observe some brown spots on back side of the leaflets as shown in the picture given below. Collect more information about it.
Answer:
1. The brown spots on the back side of older leaves of fern are sori.
2. They reproduce asexually by spores produced within sporangia, which are present in sori. These sori are located along the posterior surface of leaflets.

Question 35.
Read the given points.
1. A plant shows thalloid body.
2. A plant shows presence of rhizoids instead of true roots.
3. A plant needs external water for fertilization.
4. Vascular tissues are absent.
Identify the division of the plant described above.
Answer:
The plant belongs to division Bryophyta.

Question 36.
If a person wants to obtain agar for tissue culture, which plant group he should search?
Answer:
A person should search Rhodophyceae. It is because, ‘agar’ which is used as solidifying agent in tissue culture is obtained from red algae-Gelidium and Gracilaria.

Question 37.
Vinaya while playing in garden observed a pond with a green coloured covering which was floating on the surface of water? Next day she asked her teacher about the same. What her teacher must have told her?
Answer:
Vinaya’s teacher must have told her that the green coloured covering floating on the surface of pond water can be green algae like Spirogyra, Chlorella, Chlamydomonas, etc.

Question 38.
Identify the following:

1. These plants belong to thallophyta and grow upto 100 meters in height.
2. Plants used to obtain a product which is used a solidifying agent in preparation of ice-creams and jellies.
3. Gymnosperm which has girth of about 125 feet.
4. Xerophytic fern which belongs to sphenopsida.
5. Unicellular motile alga which belongs to Chlorophyceae and shows cup-shaped chloroplast.

Answer:

1. Kelps
2. Gelidium, Gracilaria
3. Taxodium mucronatum
4. Equisetum
5. Chlamydomonas

Question 39.
Quick Review:

Question 40.
Exercise:

Question 1.
Name the group of spores producing plants in
which sex organs are concealed.
Answer:
Cryptogams are spore producing plants. These plants do not produce seed and flowers. They reproduce sexually by gametes, however their sex organs are concealed.

Question 2.
Name the two divisions of phanerogams.
Answer:
v – phanerogamae

Question 3.
Complete the given flow chart.
Answer:
Quick Review

Question 4.
Define phanerogams.
Answer:
Phanerogams are seed producing plants. These plants produce special reproductive structures that are visible.

Question 5.
Write any two examples of phaeophyceae.
Answer:
Examples of phaeophyceae

Question 6.
Enlist the accessory pigments of algae.
Answer:
Various types of photosynthetic pigments are found in algae.
1. The accessory pigments are chlorophyll-b, chlorophyll-c, chlorophyll-d, carotenes, xanthophylls and phycobilins. Phycobilins are of two types, i.e. phycocyanin and phycoerythrin.
[Students are expected to collect more information about pigments found in algae from internet.]

Question 7.
Bryophytes are the amphibians of the plant kingdom. Justify
Answer:
Members of Bryophyta are mostly terrestrial plants which depend on water for fertilization and completion of their life cycle. Hence, they are called ‘amphibians of Plant Kingdom’.

Question 8.
Distinguish between Rhodophyceae and phaeophyceae with respect to photosynthetic pigments and reserve food.
Answer:
1. Photosynthetic pigments are chlorophyll-a, chlorophyll-d and phycoerythrin. Photosynthetic pigments are chlorophyll-a, chlorophyll-c and fucoxanthin.
2. Reserve food is Floridean starch. Reserve food is mannitol and laminarin.
e.g. Porphyra, Gracilaria, Gelidium, Polysiphonia, etc. Ectocarpus, Sargassum, Fucus, Laminaria, etc.

Question 9.
Write the characteristics of division that includes members like Chlamydomonas, Fucus, Gelidium, etc.
Answer:
Algae belongs to division Thallophyta.
Salient features of algae:

1. Habitat: Algae are mostly aquatic, few grow on other plants as epiphytes and some grow symbiotically. Some algae are epizoic i.e. growing or living non-parasitically on the exterior of living organisms.
   Aquatic algae grow in marine or fresh water. Most of them are free-living while some are symbiotic.
2. Structure: Plant body is thalloid i.e. undifferentiated into root, stem and leaves. They may be small, unicellular, microscopic like Cblorella (non-motile), Chlamydomonas (motile). They can be multicellular, unbranched, filamentous like Spirogyra or branched and filamentous like Chara. Sargassum is a huge macroscopic sea weed which measures more than 60 meters in length.
3. Cell wall: The algal cell wall contains either polysaccharides like cellulose / glucose or a variety of proteins or both. Reserve food material: Reserve food is in the form of starch and its other forms.
4. Photosynthetic pigments: Photosynthetic pigments like chlorophyll – a, chlorophyll – b, chlorophyll – c, chlorophyll – d, carotenes, xanthophylls, phycobilins are found in algae.
5. Reproduction: Reproduction takes place by vegetative, asexual and sexual method.
6. Life cycle: The life cycle shows phenomenon of alternation of generation, dominant haploid and reduced diploid phases.

Question 10.
Name the two algae from which agar is obtained.
Answer:
Red algae like Gelidium and Gracilaria are used to obtain agar-agar which is used as solidifying agent in tissue culture medium.

Question 11.
Identify the incorrectly labelled part in the figure of Funaria.
Answer:

Question 12.
Which are the first terrestrial plants to possess xylem and phloem?
Answer:
Pteridophytes are known as first vascular and true land plants.

Question 13.
Explain in detail three classes of algae.
Answer:

1. Chlorophyceae includes green algae.
2. These are mostly fresh water (few brackish water and marine).
3. Plant body is unicellular, colonial or filamentous.
4. Cell wall contains cellulose.
5. Chloroplasts are of various shapes like discoid, plate-like, reticulate, cup-shaped, ribbon-shaped or spiral with chlorophyll a and b.
6. Reserved food is in the form of starch.
7. Pyrenoids are located in the chloroplast.
8. Green algae like Chlorella are rich in protein, hence used as food even by space travelers, e.g. Chlamydomonas, Spirogyra, Chara, Volvox, Ulothrix, etc.

Characteristics of Phaeophyceae (Brown algae):

1. These algae are mostly marine, rarely fresh water.
2. Plant body is simple branched, filamentous (e.g. Ectocarpus) or profusely branched (e.g. Petalonia).
3. Cell wall has cellulose, fucans and algin.
4. Photosynthetic pigments like chlorophyll-a, chlorophyll-c and fucoxanthin are present.
5. Mannitol, laminarin are stored food materials. Body is usually differentiated into holdfast, stalk called stipe and leaf-like photosynthetic organ called frond.
6. Many species of marine algae are used as food. e.g. Laminaria, Sargassum.
7. Some species are used for the production of hydrocolloids (water holding substances), e.g. Ectocarpus, Fucus, etc.

Question 14.
Write ecological importance of Bryophytes.
Answer:
Economic importance of Bryophytes:
1. Some mosses provide food for herbivorous mammals, birds, etc.
2. Mosses along with lichens are the first living beings to grow on rocks. They decompose rocks to form soil and make them suitable for growth of higher plants.
3. Dense layers of mosses help in prevention of soil erosion, thus act as soil binders.

Question 15.
Mention one example each of aquatic and xerophytic pteridophytes.
Answer:
Habitat: Pteridophytes grow in moist and shady places, e.g. Ferns, Horsetail. Some are aquatic (Azolla, Marsilea), xerophytic (Equisetum) and epiphytic (Lycopodium).

Question 16.
State the uses of algae.
Answer:
(a) Many species of algae are used as food. For e.g. Chlorella (rich in cell proteins hence used as food supplement, even by space travelers), Sargassum, Laminaria, Porphyra, etc.
(b) Alginic acid is produced commercially from Kelps.
(c) Hydrocolloids like algin and carrageen are obtained from brown algae and red algae respectively.
(d) ‘Agar’ which is used as solidifying agent in tissue culture is obtained from red algae like Gelidium and Gracilaria.
(e) Brown algae like sea weeds are used a fodder for sheep, goat, etc.
[Students are expected to collect more information about the economic importance of algae.]
(f) Role of algae in environment.
Answer:
(a) Being photosynthetic, algae help in increasing the level of dissolved oxygen in their immediate environment.
(b) Algae are primary producers of energy rich compounds which forms the basis of food cycles in aquatic animals.
[Students are expected to find out more information about the role of algae in environment on internet.]

Question 17.
Mosses are used as packing material during transport of living material. Give reason.
Answer:
Mosses are also used as packing material for transport of living materials because they have significant water holding capacity.

Question 18.
Write the important characteristics of gymnosperms with respect to following points:
1. Vascular tissues
2. Roots
3. Spores
4. Leaves
Answer:
(b) Vascular tissues: They are vascular plants having xylem with tracheids and phloem with sieve cells.
(e) Roots: The root system is tap root type. In some gymnosperms, the roots form symbiotic association with other life forms. Coralloid roots of Cycas show association with blue green algae and roots of Pinus show association with endophytic fungi called mycorrhizae.
(g) Leaves: The leaves are dimorphic. The foliage leaves are green, simple needle like or pinnately compound, whereas scale leaves are small, membranous and brown.
(h) Spores: Spores are produced by microsporophyll (Male) and megasporophyll (Female).

Question 19.
What are the essential and accessory whorls in flower?
Answer:
Flower: Besides the essential whorls of microsporophylls (androecium) and megasporophylls (gynoecium), there are accessory whorls namely, calyx (sepals) and corolla (petals) arranged together to form flowers.

Question 20.
Write the characteristics of the class which includes Helianthus annuus.
Answer:
Habitat: Angiosperms is a group of highly evolved plants, primarily adapted to terrestrial habitat.

Question 21.
Secondary growth is absent in monocotyledonous plants. Justify.
Answer:
(a) In dicots, vascular bundles are conjoint, collateral and open type. Cambium is present between xylem and phloem for secondary growth.
(b) Whereas in monocots, vascular bundles are conjoint, collateral and closed type. Thus, due to absence of cambium, secondary growth does not occur in majority of monocots.

Question 22.
State characteristic of class monocotyledonae.
Answer:
b. Monocotyledonae:

1. These plants have single cotyledon in their embryo.
2. They have adventitious root system and stem is rarely branched.
3. Leaves generally have sheathing leaf base and parallel venation.
4. Flowers show trimerous symmetry.
5. The vascular bundles are conjoint, collateral and closed type.
6. Cambium is absent between xylem and phloem.
7. In Monocots, except few plants secondary growth is absent, e.g. Zea mays (Maize)

Question 23.
Draw a neat labelled diagram of:
1. Helianthus annuus (sunflower) plant.
2. Maize Plant.
Answer:
Two classes of Angiosperms are Dicotyledonae and Monocotyledonae.
а. Dicotyledonae:

1. These plants have two cotyledons in their embryo.
2. They have a tap root system and the stem is branched.
3. Leaves show reticulate venation.
4. Flowers show tetramerous or pentamerous symmetry.
5. Vascular bundles are conjoint, collateral and open type.
6. Cambium is present between xylem and phloem for secondary growth.
7. In dicots, secondary growth is commonly found.
   e. g. Helianthus annuus (Sunflower)

b. Monocotyledonae:

1. These plants have single cotyledon in their embryo.
2. They have adventitious root system and stem is rarely branched.
3. Leaves generally have sheathing leaf base and parallel venation.
4. Flowers show trimerous symmetry.
5. The vascular bundles are conjoint, collateral and closed type.
6. Cambium is absent between xylem and phloem.
7. In Monocots, except few plants secondary growth is absent, e.g. Zea mays (Maize)

Question 24.
Which is the diploid phase in life cycle of a plant?
Answer:
The life cycle of a plant includes two generations, sporophytic (diploid = 2n) and gametophytic (haploid = n)

Question 25.
Multiple Choice Questions:

Question 1.
Which of the following is not included in sub-kingdom Cryptogamae?
(A) Thallophyta
(B) Dicotyledonae
(C) Pteridophyta
(D) Bryophyta
Answer:
(B) Dicotyledonae

Question 2.
Unicellular, non-motile alga is
(A) Chara
(B) Chlorella
(C) Funaria
(D) Chlamydomonas
Answer:
(B) Chlorella

Question 3.
Which of the following is a brown algae?
(A) Laminaria
(B) Pteris
(C) Ulothrix
(D) Gelidium
Answer:
(A) Laminaria

Question 4.
Agar is obtained from group of algae.
(A) Rhodophyceae
(B) Chlorophyceae
(C) Phaeophyceae
(D) Both (A) and (C)
Answer:
(A) Rhodophyceae

Question 5.
In Chlamydomonas, pyrenoid is located in
(A) nucleus
(B) mitochondria
(C) chloroplast
(D) flagella
Answer:
(C) chloroplast

Question 6.
In bryophytes, represents sporophytic
generation.
(A) rhizoids
(B) thalloid
(C) capsule
(D) leafy plant body
Answer:
(C) capsule

Question 7.
Which of the following is an example of liverwort?
(A) Funaria
(B) Marchantia
(C) Polytrichum
(D) Sphagnum
Answer:
(B) Marchantia

Question 8.
The late Paleozoic era is regarded as the age of ______ .
(A) Thallophytes
(B) Gymnosperms
(C) Pteridophytes
(D) Angiosperms
Answer:
(C) Pteridophytes

Question 9.
Which of the following is an epiphytic pteridophyte?
(A) Azolla
(B) Equisetum
(C) Marsilea
(D) Lycopodium
Answer:
(D) Lycopodium

Question 10.
Complete the given analogy:
Lycopsida: _______:: Pteropsida: Pteris
(A) Adiantum
(B) Selaginella
(C) Equisetum
(D) Psilotum
Answer:
(B) Selaginella

Question 11.
Bryophytes differ from Pteridophytes in being
(A) vascular
(B) seeded
(C) non-vascular
(D) sporophytic
Answer:
(C) non-vascular

Question 12.
Endophytic fungi or mycorrhizae are found in the roots of
(A) Cycas
(B) Pinus
(C) Equisetum
(D) Hibiscus
Answer:
(B) Pinus

Question 13.
Gymnosperms are characterized by the absence of
(A) tracheids in xylem
(B) sieve cells in phloem
(C) heterosporous condition
(D) fruit formation
Answer:
(D) fruit formation

Question 14.
Complete the given analogy:
Tallest angiosperm : Eucalyptus :: Smallest angiosperm : _________ .
(A) Zanta pygmaea
(B) Sequoia sempervirens
(C) Taxodium mucronatum
(D) Wolffia
Answer:
(D) Wolffia

Question 15.
Select the INCORRECT statement with respect to angiosperms.
(A) Seeds are enclosed within a fruit.
(B) These plants show heteromorphic alternation of generation.
(C) Megaspores are borne on highly specialized microsporophyll.
(D) They are most advanced group of flowering plants.
Answer:
(C) Megaspores are borne on highly specialized microsporophyll.

Question 16.
Parallel venation is a characteristic feature of
(A) Monocotyledons
(B) Dicotyledons
(C) Pteridophytes
(D) Bryophytes
Answer:
(A) Monocotyledons

Question 17.
In gymnosperms and angiosperms _______ is much reduced.
(A) gametophyte
(B) root
(C) sporophyte
(D) vascular bundle
Answer:
(A) gametophyte

Question 18.
Presence of rhizoids in place of true roots is a characteristic of
(A) Gymnosperms
(B) Bryophyta
(C) Pteridophyta
(D) Angiosperms
Answer:
(B) Bryophyta

Question 19.
Competitive Corner:

Question 1.
Which one of the following statements is wrong?
(A) Laminaria and Sargassum are used as food.
(B) Algae increase the level of dissolved oxygen in the immediate environment.
(C) Algin is obtained from red algae, and carrageen from brown algae.
(D) Agar-agar is obtained from Gelidium and Gracilaria.
Hint: Algin is obtained from brown algae and carrageenan from red algae.
Answer:
(C) Algin is obtained from red algae, and carrageen from brown algae.

Question 2.
Select the CORRECT statement.
(A) Sequoia is one of the tallest trees.
(B) The leaves of gymnosperms are not well adapted to extremes of climate.
(C) Gymnosperms are both homosporous and heterosporous.
(D) Salvinia, Ginkgo and Pinus all are gymnosperms.
Hint: The leaves of gymnosperms are well adapted to withstand extremes of climate. Gymnosperms are heterosporous. Salvinia is a Pteridophyte.
Answer:
(A) Sequoia is one of the tallest trees.

Question 3.
In bryophytes and pteridophytes, transport of male gametes requires
(A) Birds
(B) Water
(C) Wind
(D) Insects
Answer:
(B) Water

Balbharti Maharashtra State Board 11th Biology Important Questions Chapter 2 Systematics of Living Organisms Important Questions and Answers.

Maharashtra State Board 11th Biology Important Questions Chapter 2 Systematics of Living Organisms

Question 1.
Write the definition of systematics given by G. Simpson in 1961.
Answer:
Systematics is the study of the kinds and diversity of organisms and their comparative and evolutionary relationship.

Question 2.
Explain the term taxonomy.
Answer:

1. Taxonomy means classification following certain rules or principles.
2. The word taxonomy comes from two Greek words, taxis meaning arrangement, and nomos meaning law or rule.
3. The term taxonomy was coined by A.P. de Candolle (Swiss Botanist) [1778-1841].

Question 3.
Who coined the term taxonomy?
Answer:
The term taxonomy was coined by A.P. de Candolle (Swiss Botanist) [1778-1841].

Question 4.
Define the term classification. What is the basis of classification?
Answer:
1. Classification is the arrangement of organisms or groups of organisms in distinct categories in accordance with a particular and well-established plan.
2. It is based on the similarities and differences among the organisms.

Question 5.
What are the three types of classification systems?
Answer:
The three types of classification systems are:
(i) Artificial system:
(a) It is based on few visible, easily observable characters, which are non-evolutionary such as habit, colour, form, etc.
(b) It does not consider the affinities (relationships) among different organisms.
E.g. Linnaeus system of classification.

(ii) Natural system:
It is based on objectively significant characters with respect to their affinities with other organisms.
E.g. Bentham and Hooker’s system of classification.

(iii) Phylogenetic system:
It is based on the phylogenetic relationship between different organisms with respect to common evolutionary descent (ancestor).
E.g. Engler and Prantl’s classification.

Question 6.
What is domain? Name the three domains of life.
Answer:
1. Domain is a unit larger than Kingdom in the system of classification.
2. Three domains of life are Archaea, Bacteria and Eukarya.

Question 7.
Who proposed the three-domain system?
Answer:
Carl Woese proposed the three-domain system.

Question 8.
State one similarity and difference between archaea and bacteria?
Answer:
Both archaea and bacteria are prokaryotic. They differ in their cell wall structures.

Question 9.
Which domain has eukaryotic cells?
Answer:
Domain Eukarya has eukaryotic cells.

Question 10.
what is chemotaxonomy? Explain with example.
Answer:

1. It is method of biological classification based on the similarities and differences in structure of certain chemical compounds present among the organisms being classified.
2. Thus, it is a classification based on chemical constituents of organisms.
3. For e.g. Cell wall with peptidoglycan is present in Bacteria while it is absent in Archaea. Among Eukarya, fungi have chitinous cell wall, while plants have cellulosic cell wall.

Question 11.
Write a short note on numerical taxonomy.
Answer:
Numerical taxonomy:

1. It is based on quantification of characters and develops an algorithm for classification.
2. The aim of this was to create a taxonomy using numeric algorithms like cluster analysis rather than using subjective evaluation of their properties.
3. It was proposed by Sokel and Sneath in 1963.

Question 12.
What is cladogram? Give a diagrammatic representation of three domains of life with the help of cladogram.
Answer:
1. It is a representation of hypothetical relationship denoting a comparison of organisms and their common ancestors.
2. It has a typical branching pattern.

Question 13.
Write in detail about the Phylogeny.
Answer:
Phylogeny:

1. It is the evolutionary relationship of organism.
2. It is an important tool in classification as it considers not merely the morphological status but also the relationship of one group of organisms with other groups of life.
3. The system helps to understand the evolution and also focuses on the similarities of their metabolic functioning.
4. Woese’s three domain concept as well as Whittaker’s five kingdom system are examples of phylogenetic relationship.

Question 14.
What is the use of DNA barcoding?
Answer:
DNA barcoding helps to study newly identified species as well as understanding ecological and evolutionary relationships between living organisms.

Question 15.
What are the steps involved in the process of DNA barcoding?
Answer:
The process of DNA barcoding includes two basic steps:
1. Collecting DNA barcode data of known species.
2. Matching the barcode sequence of the unknown sample against the barcode library for identification.

Question 16.
What are the applications of DNA barcoding?
Answer:
The applications of DNA barcoding are as follows:

1. It helps to protect endangered species.
2. It plays an important role in preservation of natural resources.
3. It is also used for pest control in agriculture.
4. It is used for identification of disease vectors.
5. It is used for authentication of natural health products.
6. It is also used for identification of medicinal plants.

Question 17.
What is taxonomic category?
Answer:

1. Category is a rank or level in the hierarchial classification of organisms.
2. Each category is referred to as a unit of classification.
3. Category is a part of taxonomic arrangements hence, called taxonomic category.
4. All categories together constitute the taxonomic hierarchy.

Question 18.
What are the compulsory taxonomic categories?
Answer:
Kingdom, division, class, order, family, genus, species are the compulsory categories.

Question 19.
What are the facultative taxonomic categories?
Answer:
Sub-order, sub-family, etc. are the facultative categories which are used when required.

Question 20.
Define taxonomic hierarchy.
Answer:
The manner of scientific grouping of different taxonomic categories in a descending order on the basis of their ranks or positions in classification is called taxonomic hierarchy.

Question 21.
Define the term Taxon. Give some examples of taxa at different hierarchical levels.
Answer:
1. Taxon is a group of living organisms of any rank in the system of classification.
2. In plant kingdom, each taxonomic group such as angiospermae, dicotyledonae, polypetalae, malvaceae represents a taxon.

Question 22.
Write the classification of:
Answer:
1. China Rose
2. Cobra

Question 23.
Explain the following terms:

1. Species
2. Genus
3. Family
4. Order
5. Class
6. Division/Phylum
7. Sub kingdom
8. Kingdom

Answer:
(i) Species:
(a) Species is the principal natural taxonomic unit, ranking below a genus.
(b) It is a group of organisms that can interbreed under natural condition to produce fertile offspring.
(c) It was thought to be an indivisible, stable and static unit.
(d) However, in the modem taxonomy, subdivision of species such as sub-species, varities and populations are seen and given more importance.

(ii) Genus:

(a) Genus is a taxonomic rank or category larger than species used in the biological classification of living and fossil organisms.
(b) Genus is a group of species bearing close resemblance to one another in their morphological characters but they do not interbreed.
(c) For e.g. Tiger, Leopard, Lion all three belong to same genus Panthera. They have common characters yet are different from each other because their genus is same but species is different.
(d) Another example is genus Solarium. Brinjal and potato both belong to this genus.

(iii) Family:

(a) It is one of the major hierarchial taxonomic rank.
(b) A family represents a group of closely related genera.
(c) For e.g. genera like Hibiscus, Gossypium, Sida, Bombax are included in same family Malvaceae.
(d) Although, there are many similarities between cat and dog, cat belongs to the family of leopards, tigers and lions, i.e. family Felidae and dog belongs to different family i.e. Canidae.

(iv) Cohort/Order:

(a) It is taxonomic rank used in the classification of organisms and recognised by nomenclature codes.
(b) An order is a group of closely related families showing definite affinities.
(c) Members belonging to same order but different families may show very few dissimilarities.
(d) For e.g. family Papaveraceae, Brassicaceae, Capparidaceae, etc with parietal placentation are grouped in order Parietales.
(e) Families of dogs and cats though are different, they belong to same order Carnivora.

(v) Class:

(a) The class is the distinct taxonomic rank of biological classification having its own distinctive name.
(b) Class is the assemblage of closely allied orders.
(c) For e.g. Orders Carnivora and order Primates belong to class Mammalia. Thus monkeys, gorillas, gibbons (Primates) and dogs, cats, tigers (Carnivora) belong to same class.

(vi) Division/ Phylum:

(a) The division is a category composed of related classes.
(b) For e.g. division Angiospermae includes two classes Dicotyledonae and Monocotyledonae.
(c) In animal classification, instead of division, the category Phylum is used.

(vii) Sub-kingdom:

(a) Different divisions having some similarities form sub-kingdom.
(b) The divisions Angiospermae and Gymnospermae forms the sub-kingdom Phanerogams or Spermatophyta (all seed producing plants).

(viii) Kingdom:

(a) It is the highest taxonomic category composed of different sub-kingdoms.
(b) For e.g. sub-kingdom Phanerogams and Cryptogams form the Plant kingdom or Plantae which includes all the plants, while all animals are included in kingdom Animalia.

Question 24.
Define nomenclature.
Answer:
The art of giving name to the organism is called nomenclature.

Question 25.
What is meant by vernacular name?
Answer:
Vernacular names are the names which are given to organisms in a particular region and language by local people.

Question 26.
What are the disadvantages of vernacular names of organisms?
Answer:
Disadvantages of vernacular names/ local names/ common names:

1. Vernacular names do not indicate the necessary information about the organism.
2. It does not indicate proper relationship of the organisms.
3. Vernacular names are not universal, e.g. Pansy (Viola tricolor L.) grown in most European and American gardens has about 50 common english names. In Ayurveda, mango (Mangifera indica L.) is known by over 50 different names which are in Sanskrit language.
4. Vernacular names have limited usage.
5. Local names are different and confusing.

Question 27.
Who proposed binomial system of nomenclature?
Answer:
Swedish naturalist Carl Linnaeus proposed binomial system of nomenclature.

Question 28.
What is binomial nomenclature? Give the rules for binomial nomenclature.
Answer:
1. A system of nomenclature of plants and animals in which the scientific name consists of two words or parts or epithets is called binomial nomenclature.
2. This system of nomenclature was developed by Carl Linnaeus. He gave certain principles for this nomenclature in his book ‘Species Plantarum’.

Rules of binomial nomenclature:

1. The name of the organism is composed of two Latin or Greek words.
2. Generic epithet is a simple noun which should come first and always begin with a capital letter.
3. Specific epithet is the descriptive adjective which should come later and begin with a small letter.
4. The generic and specific epithet must be underlined separately if hand written or in italics when printed.
5. The generic as well as specific epithet should not have less than three letters and more than thirteen letters.
6. Usually the name of the author who names a plant or animal is also written in full or abbreviated form after scientific name. e.g. Mangifera indica L. Where L stands for Linnaeus.

Question 29.
In Mangifera indica L., what does letter ‘L’ indicate?
Answer:
In Mangifera indica L., letter L indicates author’s name i.e. Linnaeus.

Question 30.
Which kingdoms were included in two kingdom system of classification? Who introduced it?
Answer:
The two-kingdom system of classification included Kingdom plantae and Kingdom animalia. This system was introduced by Carl Linnaeus.

Question 31.
What was the drawback of two kingdom system of classification?
Answer:
Two kingdom system was found inadequate for classification of some organisms like bacteria, fungi, Euglena, etc.

Question 32.
Who suggested five kingdom system of classification?
Answer:
R.H. Whittaker suggested five kingdom system of classification.

Question 33.
Match the following.

Column I	Column II
1. Vibrio	a. Rod-shaped
2. Bacillus	b. Spherical
3. Spirillum	c. Spiral shaped
	d. Comma or kidney-shaped

Answer:

Column I	Column II
1. Vibrio	d. Comma or kidney-shaped
2. Bacillus	a. Rod-shaped
3. Spirillum	c. Spiral shaped

Question 34.
Identify the different shapes of bacterial cells shown in the given figures:

Answer:
Figure a: Coccus;
Figure b: Coccobacillus;
Figure c: Vibrio
Figure d: Bacillus;
Figure e: Spirillum; Figure f: Spirochete

Question 35.
What are Archaebacteria?
Answer:

1. These are the most primitive type of bacteria.
2. They are differentiated from other bacteria on the basis of their different cellular features.
3. These bacteria are mostly found in the extreme environmental conditions, hence called extremophiles.
4. Bacteria that can withstand high salinities are called halophiles, while those that withstand extreme temperature are known as thermophiles.
5. Methanogenic bacteria found in gut of ruminants (cows and buffaloes) help in production of methane in biogas plants.

Question 36.
Why are archaebacteria called extremophiles?
Answer:

• These bacteria are mostly found in the extreme environments, hence called extremophiles.
• They have capacity to survive in very severe conditions.
• They are found in a variety of places from volcanic craters to salty lakes and hot springs.

Question 37.
Write in detail about Eubacteria.
Answer:
Eubaceria:

1. These are commonly referred as true bacteria.
2. They have cell wall made up of peptidoglycan.
3. Eubacteria are mostly heterotrophic, few are autotrophic.
4. The autotrophs can be photosynthetic like Chlorobium (Green sulphur bacteria) and Chromatium or chemosynthetic like sulphur bacteria.
5. These are mostly multicellular filamentous forms living in fresh water.
6. Filaments show heterocyst which helps in nitrogen fixation.
7. The body is covered by mucilaginous sheath.
8. The genetic material is typical prokaryotic.
9. The photosynthetic pigments include Chl-a, Chl-b, carotenes and xanthophylls.
10. Most of them are decomposers that help in breaking down large molecules in simple molecules or minerals.

Question 38.
Write a short note on useful and harmful bacteria.
Answer:
(i) Useful bacteria:
Most of the bacteria act as a decomposer. They breakdown large molecules in simple molecules or minerals. Examples of some useful bacteria:
Lactobacillus’. It helps in curdling of milk.
Azotobacter. It helps to fix nitrogen for plants.
Streptomyces: It is used in antibiotic production such as streptomycin.
Methanogens: These are used for production of methane (biogas) gas from dung.
Pseudomonas spp. and Alcanovorax borkumensis: These bacteria have the ability to destroy the pyridines and other chemicals. Hence, used to clear the oil spills.

(ii)Harmful bacteria:
This includes disease causing bacteria. They cause various diseases like typhoid, cholera, tuberculosis, tetanus, etc. Examples of some harmful bacteria:
Salmonella typhi: It is a causative organism of typhoid.
Vibrio cholerae: It causes cholera.
Mycobacterium tuberculosis’. It causes tuberculosis.
Clostridium tetani: It causes tetanus.
Clostridium spp.: It causes food poisoning.
Many forms of mycoplasma are pathogenic.
Agrobacterium , Erwinia, etc are the pathogenic bacteria causing plant diseases.
Animals and pets also suffer from bacterial infections caused by Brucella, Pastrurella, etc.

Question 39.
Identify label X and Y in the given figure of Cyanobacteria (Nostoc).
Answer:

Question 40.
what is Mycoplasma?
Answer:

1. These are the smallest living cells known.
2. They lack cell wall.
3. Many forms are pathogenic.
4. They are resistant to common antibiotics because they lack cell wall.

Question 41.
Identify the following diagram, label it and write detail information in your words.
Answer:
The given figure represents Paramoecium.
Characteristics:

1. It belongs to kingdom Protista. It is further classified as animal like protist.
2. It lacks cell wall.
3. It shows heterotrophic and holozoic nutrition.
4. It is a ciliated protozoan where locomotion is due to cilia.
5. It has gullet (a cavity) which opens on the cell surface.

Question 42.
Which kingdom shows link with all eukaryotic members?
Answer:
Kingdom Protista shows link with all eukaryotic kingdoms such as kingdom plantae, fungi and animalia.

Question 43.
Unicellular eukaryotic organisms are included in which kingdom?
Answer:
Unicellular eukaryotic organisms are included in kingdom Protista.

 

Question 44.
Give different types of Protists with examples.
Answer:
Protists are of different types:
(i) Plant like protists (Photosynthetic protists):
(a) They are termed as phytoplanktons, also known as Chrysophytes.
(b) They are autotrophic (photosynthetic) in nature and form major producers of ocean ecosystem.
(c)Most of them are referred as Diatoms because they have body wall made up of two soap-box like fitting silica covers. E.g. Diatoms.

1. Dinoflagellates:
(i) They are aquatic (mostly marine) and autotrophic (photosynthetic).
(ii) They have wide range of photosynthetic pigments which can be yellow, green, brown, blue and red.
(iii) The cell wall is made up of cellulosic stiff plates.
(iv) A pair of flagella is present, hence they are motile.
(v) They are responsible for famous ‘red tide’. E.g. Gonyaulax. It makes sea appear red.

2. Euglenoids:
(i) They lack cell wall but have a tough covering of proteinaceous pellicle.
(ii) Pellicle covering provides flexibility and contractibility to Euglena.
(iii) They possess two flagella, one short and other long.
(iv) They behave as heterotrophs in absence of light but possess pigments, similar to that of higher plants, for photosynthesis.

(ii) Animal like protists (Consumer protists):
(a) They are the primitive animal forms.
(b) They are also termed as protozoans.
(c) These are heterotrophic and lack cell wall.
(d) Amoeboid protozoans have pseudopodia as locomotory organs. E.g. Amoeba, Entamoeba.
Amoeba is free living form, but Entamoeba is endoparasite and causes amoebic dysentery.
(e) Flagellated protozoans have flagella as locomotory organ. E.g. Trypanosoma.
(f) Cilliated protozoans have cilia for locomotion. E.g. Paramoecium.
(g) Plasmodium is a Sporozoan protozoa. It causes malaria. It forms spores in one of its life stages.

(iii) Fungi like protists (Consumer decomposer protists):
(a) They form a group called Myxomycetes.
(b) They are saprophytic in nature, found on decaying leaves.
(c) Their cells aggregate to form a large cell mass called plasmodium.
(d) The spores of plasmodium are very tough and survive extreme conditions, e.g. Slime molds.

Question 45.
Why diatoms are used in filtration and polishing?
Answer:
Diatoms forms a substance called Diatomaceous earth. These are the shells of diatoms containing silica that left behind for many years. Diatomaceous earth is granular; hence it is used in polishing and filtration.

Question 46.
Label the given figures representing ventral and dorsal view of Gonyaulax.

Answer:

Question 47.
Identify the following diagram, label it and write detail information in your words.
Answer:
The given figure represents Euglena.
Characteristics:
(i) It belongs to kingdom Protista. It is further classified into euglenoids.

1. Dinoflagellates:

1. They are aquatic (mostly marine) and autotrophic (photosynthetic).
2. They have wide range of photosynthetic pigments which can be yellow, green, brown, blue and red.
3. The cell wall is made up of cellulosic stiff plates.
4. A pair of flagella is present, hence they are motile.
5. They are responsible for famous ‘red tide’. E.g. Gonyaulax. It makes sea appear red.

2. Euglenoids:

1. They lack cell wall but have a tough covering of proteinaceous pellicle.
2. Pellicle covering provides flexibility and contractibility to Euglena.
3. They possess two flagella, one short and other long.
4. They behave as heterotrophs in absence of light but possess pigments, similar to that of higher plants, for photosynthesis.

Question 48.
Write the characteristics of Kingdom plantae.
Answer:
Characteristics of Kingdom plantae:

1. Kingdom plantae is dominated by autotrophs.
2. Some members are insectivorous plants. E.g. Venus fly trap, pitcher plant, bladderwort, while some are heterotrophic parasitic members like Cuscuta.
3. Members of this kingdom are eukaryotic, multicellular, having eukaryotic cells containing chlorophyll.
4. Their cell wall is mostly made up of cellulose.
5. They exhibit alternation of generation i.e. life cycle has two distinct phases.
6. It is divided into two major groups Cryptogams and Phanerogams.

Question 49.
Give the general characters of Kingdom Fungi with examples.
Answer:
General characters of Kingdom Fungi:
1. Type of organisms: It is a unique kingdom of eukaryotic heterotrophic organisms, showing extracellular digestion. They may be unicellular or multicellular and filamentous. These are commonly found in warm and humid places.
2. Nucleus: The cells may be multinucleate or uninucleate.
3. Body: Multicellular organisms consist of a body called mycelium in which a number of thread or fibre-like structures called hyphae are present. The hyphae may be with septa (septate) or without septa (aseptate). The non-septate multinucleated hyphae are called coenocytic hyphae.
4. Cell wall: The cell wall in fungi is composed of chitin or fungal cellulose.
5. Cell organelles: The fungi contain well organized membrane bound cell organelles except the chloroplasts.
6. Nutrition: The fungi exhibit heterotrophic mode of nutrition and most of the members are saprophytes and absorb food which is decomposed (digested) outside. Some are parasitic or predators.
7. Reproduction: They reproduce both sexually as well as asexually. Asexual reproduction takes place by fragmentation, fission and budding.
8. Some fungi are symbiotic. These fungi either live with algae as lichens or as mycorrhiza in association with roots of higher plants.

Question 50.
Identify the following diagram, label it and write detail information in your words.
Answer:
The given figure represents Mucor.
Characteristics:

1. It belongs to class phycomycetes of kingdom fungi.
2. Mycelium is made up of aseptate coenocytic hyphae.
3. It commonly grows on decaying fruits,vegetables, in soil, on various food- stuff-like bread, jellies, jams, etc.
4. In favourable conditions mucor reproduces asexually by formation of spores within sporangia. It can also reproduce by sexual means.

Question 51.
Identify the following diagram, label it and write detail information in your words.
Answer:
The given figure represents Aspergillus.
Characteristics:

1. It belongs to class ascomycetes of kingdom Fungi.
2. It is multicellular.
3. The hyphae are branched and septate.
4. Aspergillus grows well in soil, decaying vegetation, hay, dung, on
5. plants, etc.
6. Asexual reproduction takes place by spores called conidia which are produced at the tip of hyphae called conidiophores.

Question 52.
Identify the following diagram, label it and write detail information in your words.
Answer:
The given figure represents Agaricus (Mushroom).
Characteristics:

1. It belongs to class basidiomycetes of kingdom Fungi.
2. It has branched septate hyphae.
3. It grows in soil, on rotten wood, etc.
4. It is edible and rich in proteins.
5. Vegetative reproduction takes place by fragmentation.

Question 53.
Explain how fungi exhibit heteromorphic mode of nutrition?
Answer:

1. Most of the members of kingdom fungi are saprophytes.
2. They absorb food which is decomposed (digested) outside.
3. Some are parasites or predators and some are symbiotic.
4. In fungi, chloroplast is absent, thus they cannot synthesize their own food by photosynthesis. Due to this, fungi exhibit heteromorphic mode of nutrition.

Quesiton 54.
Identify the given picture and explain in detail.
Answer:
The given picture represents Lichens.

1. Lichen is an association of an alga and fungus.
2. It is the best example of symbiosis or mutualism.
3. They are found in extreme environments like snow clad poles.
4. The algal component of lichen is phycobiont, mostly belongs to cyanobacteria (blue-green algae) or green algae and fungal component is mycobiont.
5. Algae prepares the food and supplies it to the fungal component, while fungal component provides shelter to algae and also absorbs water and minerals for algae.
6. The association is intense and it is difficult to identify them as separate living beings.
7. They are very sensitive to pollutions, hence not found in polluted areas.
8. They are used as pollution indicators.
9. They play an important role in soil formation by using specific acid productions.
   [Note: Lichens cannot be categorized as acellular organisms]

Question 55.
Write the general characters of Kingdom Animalia with examples.
Answer:
General characters of Kingdom Animalia:

1. Types of organisms: The organisms are multicellular and eukaryotic.
2. Habitat: The organisms may be aquatic, terrestrial, amphibious or aerial in habitat.
3. Cell organelles: The organisms do not possess cell wall, plastids and central vacuole.
4. Locomotion: Majority of the animals are motile. However, few like sponges are sedentary.
5. Sense orgAnswer: They possess sense organs, nervous system and respond to stimuli by exhibiting certain behaviour.
6. Reproduction: They mostly reproduce sexually by producing gametes, while some can reproduce asexually.
7. Nutrition: They are heterotrophic, mostly holozoic, sometimes parasitic.
8. Growth: It is determinate, (follow definite pattern)

Question 56.
Observe and discuss:
Complete the following table on the basis of previous knowledge.

Characters	Monera	Protista	Fungi	Plantae	Animalia
Cell type	Prokaryotic	Eukaryotic	Eukaryotic	Eukaryotic	Eukaryotic
Cell wall		Present in some organisms		Present (cellulose)
Nuclear membrane	Absent	Present	Present		Present
Body organization	Unicellular		Multicellular/ loose tissue	Tissue /organ	Tissue            /organ system
Mode of nutrition		Autotrophic Photosynthetic, Heterotrophic		Autotrophic (Photosynthetic)
Ecological role	Decomposers		Decomposers		Consumers

Answer:

Characters	Monera	Protista	Fungi	Plantae	Animalia
Cell type	Prokaryotic	Eukaryotic	Eukaryotic	Eukaryotic	Eukaryotic
Cell wall	Present (Peptidoglycan)	Present in some organisms	Present (chitin)	Present (cellulose)	Absent
Nuclear membrane	Absent	Present	Present	Present	Present
Body organization	Unicellular	Unicellular	Multicellular/ loose tissue	Tissue /organ	Tissue  /organ system
Mode of nutrition	Heterotrophic (saprophytic/ parasitic) Autotrophic (Photoautotrophic/ Chemoautotrophic)	Autotrophic Photosynthetic, Heterotrophic	Heterotrophic (saprophytic/ parasitic)	Autotrophic (Photosynthetic)	Heterotrophic (holozoic)
Ecological role	Decomposers	Producers and consumers	Decomposers	Producers	Consumers

Question 57.
Who referred virus as ‘contagium vivum fluidum’?
Answer:
M. W. Beijerinck referred virus as ‘contagium vivum fluidum (infectious living fluid).’

Question 58.
Who demonstrated that viruses are inert outside the host cell and can be crystallised?
Answer:
Stanley demonstrated that viruses are inert and can be crystallised.
[Note: Students can scan the adjacent QR code for detail classification of given tree diagram.]

Question 59.
What is the structure of virus?
Answer:

1. Viruses are acellular and ultramicroscopic.
2. The genetic material in viruses is either single or double-stranded RNA or double-stranded DNA.
3. Their genetic material is protected by a protein coat called capsid.
4. Capsid is made up of smaller units called capsomeres.
5. Capsomeres are arranged in polyhedral or helical forms thus, imparting that particular shape to the virus.

Question 60.
Give examples of:
1. Diseases caused by viruses in plants:
2. Diseases caused by viruses in animals:
Answer:
1. Diseases caused by viruses in plants: Leaf curling, yellowing, mosaic formation, etc.
2. Diseases caused by viruses in animals: Swine flu, Small pox, mumps, herpes, common cold, AIDS, etc.

Question 61.
Write a short note on viroids.
Answer:
Viroids:

1. These are mainly plant pathogens.
2. Viroids were discovered by Theodor Diener.
3. The first viroid discovered was PSTV (Potato spindle tuber viroid) which causes a disease in potato.
4. Viroids are very small, circular, single stranded RNA which are without any protein coat.
5. Viroids are smaller in size than viruses.

Question 62.
Apply Your Knowledge:

Question 1.
In your laboratory you accidentally discover an old permanent slide without a label. You are curious to identify it, and you place the slide under the microscope. You observe the following features:
1. Well-organized nucleus
2. Unicellular
3. Biflagellate – one placed longitudinally and the other transversely.
Answer:
All unicellular eukaryotes form a connecting link between prokaryotic Kingdom Monera and complex eukaryotic Kingdoms Plantae, Fungi and Animalia. Since the specimen shows the presence of two flagella, one placed longitudinally and the other transversely, the given organism can be dinoflagellate and has to be placed under Kingdom Protista.

Question 2.
Name the following:
1. The kingdom which includes the smallest living forms.
2. The protists which behave as heterotroph in absence of light but performs photosynthesis in presence of light
3. These are infectious single stranded RNA, smaller than virus
Answer:
1. Kingdom Monera
2. Euglena
3. Viroids

Question 63.
Quick Review
Answer:
Taxonomic Hierarchy

Kingdom → Sub-kingdom → Division/phylum → Class → Cohort /order → Family → Genus → Species

Question 64.
Exercise

Question 1.
Define Systematics.
Answer:
Systematics is the study of kinds and diversity of organisms and their comparative and evolutionary relationship.

Question 2.
What is classification?
Answer:
Classification is the arrangement of organisms or groups of organisms in distinct categories in accordance with a particular and well-established plan.

Question 3.
Explain different methods of classification.
Answer:
The three types of classification systems are:
(i) Artificial system:
(a) It is based on few visible, easily observable characters, which are non-evolutionary such as habit, colour, form, etc.
(b) It does not consider the affinities (relationships) among different organisms.
E.g. Linnaeus system of classification.

(ii) Natural system:
It is based on objectively significant characters with respect to their affinities with other organisms.
E.g. Bentham and Hooker’s system of classification.

(iii) Phylogenetic system:
It is based on the phylogenetic relationship between different organisms with respect to common evolutionary descent (ancestor).
E.g. Engler and Prantl’s classification.

Question 4.
Domain eukarya has which cells?
Answer:
Domain Eukarya has eukaryotic cells.

Question 5.
Name three domains of life.
Answer:
Three domains of life are Archaea, Bacteria and Eukarya.

Question 6.
Write a short note on chemotaxonomy.
Answer:
1. It is method of biological classification based on the similarities and differences in structure of certain chemical compounds present among the organisms being classified.
2. Thus, it is a classification based on chemical constituents of organisms.
3. For e.g. Cell wall with peptidoglycan is present in Bacteria while it is absent in Archaea.
Among Eukarya, fungi have chitinous cell wall, while plants have cellulosic cell wall.

Question 7.
What is numerical taxonomy? Who proposed it?
Answer:
Numerical taxonomy:

1. It is based on quantification of characters and develops an algorithm for classification.
2. The aim of this was to create a taxonomy using numeric algorithms like cluster analysis rather than using subjective evaluation of their properties.
3. It was proposed by Sokel and Sneath in 1963.

Question 8.
Write a note on cladogram?
Answer:
1. It is a representation of hypothetical relationship denoting a comparison of organisms and their common ancestors.
2. It has a typical branching pattern.

Question 9.
Write a short note on phylogeny.
Answer:
Phylogeny:

1. It is the evolutionary relationship of organism.
2. It is an important tool in classification as it considers not merely the morphological status but also the relationship of one group of organisms with other groups of life.
3. The system helps to understand the evolution and also focuses on the similarities of their metabolic functioning.
4. Woese’s three domain concept, as well as Whittaker’s five-kingdom system, are examples of phylogenetic relationship.

Question 10.
Explain DNA barcoding.
Answer:
DNA barcoding is a new method for identification of any species based on its DNA sequence, which is obtained from a tiny tissue sample of the organism under study.
DNA barcoding helps to study newly identified species as well as understanding ecological and evolutionary relationships between living organisms.
The process of DNA barcoding includes two basic steps:
(i) Collecting DNA barcode data of known species.
(ii) Matching the barcode sequence of the unknown sample against the barcode library for identification.

The applications of DNA barcoding are as follows:

1. It helps to protect endangered species.
2. It plays an important role in preservation of natural resources.
3. It is also used for pest control in agriculture.
4. It is used for identification of disease vectors.
5. It is used for authentication of natural health products.
6. It is also used for identification of medicinal plants.

Question 11.
Explain the term taxonomic category.
Answer:

1. Category is a rank or level in the hierarchial classification of organisms.
2. Each category is referred to as a unit of classification.
3. Category is a part of taxonomic arrangements hence, called taxonomic category.
4. All categories together constitute the taxonomic hierarchy.

Question 12.
Give the classification of cobra.
Answer:
Cobra

Question 13.
Give the classification of china-rose.
Answer:
China Rose

Question 14.
What is taxon? Give any one example of it.
Answer:
1. Taxon is a group of living organisms of any rank in the system of classification.
2. In plant kingdom, each taxonomic group such as angiospermae, dicotyledonae, polypetalae, malvaceae represents a taxon.

Question 15.
Which are the units of classification?
Answer:
(i) Species:
(a) Species is the principal natural taxonomic unit, ranking below a genus.
(b) It is a group of organisms that can interbreed under natural condition to produce fertile offspring.
(c) It was thought to be an indivisible, stable and static unit.
(d) However, in the modem taxonomy, subdivision of species such as sub-species, varities and populations are seen and given more importance.

(ii) Genus:

(a) Genus is a taxonomic rank or category larger than species used in the biological classification of living and fossil organisms.
(b) Genus is a group of species bearing close resemblance to one another in their morphological characters but they do not interbreed.
(c) For e.g. Tiger, Leopard, Lion all three belong to same genus Panthera. They have common characters yet are different from each other because their genus is same but species is different.
(d) Another example is genus Solarium. Brinjal and potato both belong to this genus.

(iii) Family:

(a) It is one of the major hierarchial taxonomic rank.
(b) A family represents a group of closely related genera.
(c) For e.g. genera like Hibiscus, Gossypium, Sida, Bombax are included in same family Malvaceae.
(d) Although, there are many similarities between cat and dog, cat belongs to the family of leopards, tigers and lions, i.e. family Felidae and dog belongs to different family i.e. Canidae.

(iv) Cohort/Order:

(a) It is taxonomic rank used in the classification of organisms and recognised by nomenclature codes.
(b) An order is a group of closely related families showing definite affinities.
(c) Members belonging to same order but different families may show very few dissimilarities.
(d) For e.g. family Papaveraceae, Brassicaceae, Capparidaceae, etc with parietal placentation are grouped in order Parietales.
(e) Families of dogs and cats though are different, they belong to same order Carnivora.

(v) Class:

(a) The class is the distinct taxonomic rank of biological classification having its own distinctive name.
(b) Class is the assemblage of closely allied orders.
(c) For e.g. Orders Carnivora and order Primates belong to class Mammalia. Thus monkeys, gorillas, gibbons (Primates) and dogs, cats, tigers (Carnivora) belong to same class.

(vi) Division/ Phylum:

(a) The division is a category composed of related classes.
(b) For e.g. division Angiospermae includes two classes Dicotyledonae and Monocotyledonae.
(c) In animal classification, instead of division, the category Phylum is used.

(vii) Sub-kingdom:

(a) Different divisions having some similarities form sub-kingdom.
(b) The divisions Angiospermae and Gymnospermae forms the sub-kingdom Phanerogams or Spermatophyta (all seed producing plants).

(viii) Kingdom:

(a) It is the highest taxonomic category composed of different sub-kingdoms.
(b) For e.g. sub-kingdom Phanerogams and Cryptogams form the Plant kingdom or Plantae which includes all the plants, while all animals are included in kingdom Animalia.

Question 16.
Explain the following terms by giving one example of each:
1. Sub-kingdom
2. Genus
3. Order
Answer:
1. Sub-kingdom:

(a) Different divisions having some similarities form sub-kingdom.
(b) The divisions Angiospermae and Gymnospermae forms the sub-kingdom Phanerogams or Spermatophyta (all seed producing plants).

2. Genus:

(a) Genus is a taxonomic rank or category larger than species used in the biological classification of living and fossil organisms.
(b) Genus is a group of species bearing close resemblance to one another in their morphological characters but they do not interbreed.
(c) For e.g. Tiger, Leopard, Lion all three belong to same genus Panthera. They have common characters yet are different from each other because their genus is same but species is different.
(d) Another example is genus Solarium. Brinjal and potato both belong to this genus.

3. Cohort/Order:

(a) It is taxonomic rank used in the classification of organisms and recognised by nomenclature codes.
(b) An order is a group of closely related families showing definite affinities.
(c) Members belonging to same order but different families may show very few dissimilarities.
(d) For e.g. family Papaveraceae, Brassicaceae, Capparidaceae, etc with parietal placentation are grouped in order Parietales.
(e) Families of dogs and cats though are different, they belong to same order Carnivora.

Question 17.
‘A family represents a group of closely related genera’. Give one example to justify the statement.
Answer:
(c) For e.g. genera like Hibiscus, Gossypium, Sida, Bombax are included in same family Malvaceae.

Question 18.
What does letter ‘L’ indicates in Man gif era indica L., ?
Answer:
In Mangifera indica L., letter L indicates author’s name i.e. Linnaeus.

Question 19.
1. Define binomial nomenclature system.
2. Who proposed it?
3. Why a unique name for a particular individual is essential in a multilingual country like India?
Answer:
1. The name of the organism is composed of two Latin or Greek words.
2. Generic epithet is a simple noun which should come first and always begin with a capital letter.
3. The generic and specific epithet must be underlined separately if hand written or in italics when printed.

Question 20.
Why is binomial nomenclature useful for classification of organisms?
Answer:
Binomial nomenclature is important because:

1. The binomials are simple, meaningful and precise.
2. They are standard since they do not change from place to place.
3. These names avoid confusion and uncertainty created by local or vernacular names. The organisms are known by the same name throughout the world.
4. The binomials are easy to understand and remember.
5. It indicates phylogeny (evolutionary history) of organisms.
6. It helps to understand inter-relationship between organisms.

Question 21.
Which are the two kingdoms of organisms given by Carl Linnaeus? What was the drawback of this system?
Answer:
The two-kingdom system of classification included Kingdom plantae and Kingdom animalia. This system was introduced by Carl Linnaeus. Two kingdom system was found inadequate for classification of some organisms like bacteria, fungi, Euglena, etc.

Question 22.
Name the five kingdoms given by Whittaker?
Answer:
Five kingdom system of classification was proposed by R.H. Whittaker in 1969. This system shows the phylogenetic relationship between the organisms.
The five kingdoms are:

1. Kingdom Monera
2. Kingdom Protista
3. Kingdom Plantae
4. Kingdom Fungi
5. Kingdom Animalia

Question 23.
Unicellular prokaryotic organisms are included in which kingdom?
Answer:
(i) Size: The organisms included in this kingdom are microscopic, unicellular and prokaryotic.

Question 24.
Explain kingdom Monera with the help of given points:
i. Nucleus
ii. Reproduction
iii. Nutrition
Answer:
(i) Nucleus: These organisms do not have well defined nucleus. DNA exists as a simple double stranded circular single chromosome called as nucleoid. Apart from the nucleoid they often show presence of extrachromosomal DNA which is small circular called plasmids.
(ii) Reproduction: The mode of reproduction is asexual or with the help of binary fission or budding. Very rarely, sexual reproduction occurs by conjugation method.
(iii) Nutrition: Majority are heterotrophic, parasitic or saprophytic in nutrition. Few are autotrophic that can be either photoautotrophs or chemoautotrophs.

Question 25.
Give examples of archaebacteria and eubacteria.
Answer:
Examples:
Archaebacteria: e.g. Methanobacillus, Thiobacillus, etc.
Eubacteria: e.g. Chlorobium, Chromatium, and Cyanobacteria e.g. Nostoc, Azotobacter, etc.

Question 26.
What is mycoplasma?
Answer:
1. These are the smallest living cells known.
2. They lack cell wall.
3. Many forms are pathogenic.
4. They are resistant to common antibiotics because they lack cell wall.

Question 27.
Enlist different types of protozoa.
Answer:
(ii) Animal like protists (Consumer protists):
(a) They are the primitive animal forms.
(b) They are also termed as protozoans.
(c) These are heterotrophic and lack cell wall.
(d) Amoeboid protozoans have pseudopodia as locomotory organs. E.g. Amoeba, Entamoeba.
Amoeba is free living form, but Entamoeba is endoparasite and causes amoebic dysentery.
(e) Flagellated protozoans have flagella as locomotory organ. E.g. Trypanosoma.
(f) Cilliated protozoans have cilia for locomotion. E.g. Paramoecium.
(g) Plasmodium is a Sporozoan protozoa. It causes malaria. It forms spores in one of its life stages.

Question 28.
Which are the different types of protists?
Answer:
Protists are of different types:
(i) Plant like protists (Photosynthetic protists):
(a) They are termed as phytoplanktons, also known as Chrysophytes.
(b) They are autotrophic (photosynthetic) in nature and form major producers of ocean ecosystem.
(c)Most of them are referred as Diatoms because they have body wall made up of two soap-box like fitting silica covers. E.g. Diatoms.

1. Dinoflagellates:
(i) They are aquatic (mostly marine) and autotrophic (photosynthetic).
(ii) They have wide range of photosynthetic pigments which can be yellow, green, brown, blue and red.
(iii) The cell wall is made up of cellulosic stiff plates.
(iv) A pair of flagella is present, hence they are motile.
(v) They are responsible for famous ‘red tide’. E.g. Gonyaulax. It makes sea appear red.

2. Euglenoids:
(i) They lack cell wall but have a tough covering of proteinaceous pellicle.
(ii) Pellicle covering provides flexibility and contractibility to Euglena.
(iii) They possess two flagella, one short and other long.
(iv) They behave as heterotrophs in absence of light but possess pigments, similar to that of higher plants, for photosynthesis.

(ii) Animal like protists (Consumer protists):
(a) They are the primitive animal forms.
(b) They are also termed as protozoans.
(c) These are heterotrophic and lack cell wall.
(d) Amoeboid protozoans have pseudopodia as locomotory organs. E.g. Amoeba, Entamoeba.
Amoeba is free living form, but Entamoeba is endoparasite and causes amoebic dysentery.
(e) Flagellated protozoans have flagella as locomotory organ. E.g. Trypanosoma.
(f) Cilliated protozoans have cilia for locomotion. E.g. Paramoecium.
(g) Plasmodium is a Sporozoan protozoa. It causes malaria. It forms spores in one of its life stages.

(iii) Fungi like protists (Consumer decomposer protists):
(a) They form a group called Myxomycetes.
(b) They are saprophytic in nature, found on decaying leaves.
(c) Their cells aggregate to form a large cell mass called plasmodium.
(d) The spores of plasmodium are very tough and survive extreme conditions, e.g. Slime molds.

Question 29.
What are dinoflagellates?
Answer:
Protists are of different types:
(i) Plant like protists (Photosynthetic protists):
(a) They are termed as phytoplanktons, also known as Chrysophytes.
(b) They are autotrophic (photosynthetic) in nature and form major producers of ocean ecosystem.
(c)Most of them are referred as Diatoms because they have body wall made up of two soap-box like fitting silica covers. E.g. Diatoms.

1. Dinoflagellates:
(i) They are aquatic (mostly marine) and autotrophic (photosynthetic).
(ii) They have wide range of photosynthetic pigments which can be yellow, green, brown, blue and red.
(iii) The cell wall is made up of cellulosic stiff plates.
(iv) A pair of flagella is present, hence they are motile.
(v) They are responsible for famous ‘red tide’. E.g. Gonyaulax. It makes sea appear red.

Question 30.
Explain animal like protists.
Answer:
(ii) Animal like protists (Consumer protists):
(a) They are the primitive animal forms.
(b) They are also termed as protozoans.
(c) These are heterotrophic and lack cell wall.
(d) Amoeboid protozoans have pseudopodia as locomotory organs. E.g. Amoeba, Entamoeba.
Amoeba is free living form, but Entamoeba is endoparasite and causes amoebic dysentery.
(e) Flagellated protozoans have flagella as locomotory organ. E.g. Trypanosoma.
(f) Cilliated protozoans have cilia for locomotion. E.g. Paramoecium.
(g) Plasmodium is a Sporozoan protozoa. It causes malaria. It forms spores in one of its life stages.

Question 31.
Give examples of insectivorous plants.
Answer:
(ii) Some members are insectivorous plants. E.g. Venus fly trap, pitcher plant, bladderwort, while some are heterotrophic parasitic members like Cuscuta.

Question 32.
What are the two major group in which kingdom plantae is divided?
Answer:
(vi) It is divided into two major groups Cryptogams and Phanerogams.

Question 33.
Explain fungi like protist.
Answer:
(iii) Fungi like protists (Consumer decomposer protists):
(a) They form a group called Myxomycetes.
(b) They are saprophytic in nature, found on decaying leaves.
(c) Their cells aggregate to form a large cell mass called plasmodium.
(d) The spores of plasmodium are very tough and survive extreme conditions, e.g. Slime molds.

Question 34.
What are the characteristics of euglenoids?
Answer:
Euglenoids:

1. They lack cell wall but have a tough covering of proteinaceous pellicle.
2. Pellicle covering provides flexibility and contractibility to Euglena.
3. They possess two flagella, one short and other long.
4. They behave as heterotrophs in absence of light but possess pigments, similar to that of higher plants, for photosynthesis.

Question 35.
Explain in detail general characters of Kingdom Fungi.
Answer:
Euglenoids:

1. They lack cell wall but have a tough covering of proteinaceous pellicle.
2. Pellicle covering provides flexibility and contractibility to Euglena.
3. They possess two flagella, one short and other long.
4. They behave as heterotrophs in absence of light but possess pigments, similar to that of higher plants, for photosynthesis.

Question 36.
Why do fungi exhibit heterotrophic mode of nutrition?
Answer:
Nutrition: The fungi exhibit heterotrophic mode of nutrition and most of the members are saprophytes and absorb food which is decomposed (digested) outside. Some are parasitic or predators.

Question 37.
Name the four classes of kingdom fungi.
Answer:
Fungi are classified into four types on the basis of their structure, mode of spore formation and fruiting bodies as follows:
1. Phycomycetes:
Members of this class are commonly called as algal fungi.
These are consisting of aseptate coenocytic hyphae.
They grow well in moist and damp places on decaying organic matter as well as in aquatic habitats or as parasites on plants.
e.g. Mucor, Rhizopus (bread mold), Albugo (parasitic fungus on mustard).

2. Ascomycetes:
These are commonly called as sac fungi.
These are multicellular. Rarely they are unicellular (e.g. Yeast).
Hyphae are branched and septate.
They can be decomposers, parasites or coprophilous (grow on dung).
Some varieties of this class are consumed as delicacies such as morels and truffles.
Neurospora is useful in genetic and biochemical assays.
e.g. Aspergillus, Penicillium, Neurospora, Claviceps, Saccharomyces (unicellular ascomycetes).

3. Basidiomycetes:
These are commonly called as club fungi.
They have branched septate hyphae.
e.g. Agaricus (mushrooms), Ganoderma (bracket fungi), Ustilago (smuts), Puccinia (rusts), etc.

4. Deuteromycetes:
It is a group of fungi which are known to reproduce only asexually.
They are commonly called imperfect fungi.
They are mainly decomposers, while few are parasitic, e.g. Alternaria.

Question 38.
Explain in detail the class of kingdom fungi which includes yeast.
Answer:
Ascomycetes:

1. These are commonly called as sac fungi.
2. These are multicellular. Rarely they are unicellular (e.g. Yeast).
3. Hyphae are branched and septate.
4. They can be decomposers, parasites or coprophilous (grow on dung).
5. Some varieties of this class are consumed as delicacies such as morels and truffles.
6. Neurospora is useful in genetic and biochemical assays.
   e.g. Aspergillus, Penicillium, Neurospora, Claviceps, Saccharomyces (unicellular ascomycetes).

Question 39.
Why deuteromycetes are called imperfect fungi?
Answer:
Deuteromycetes:

• It is a group of fungi which are known to reproduce only asexually.
• They are commonly called imperfect fungi.
• They are mainly decomposers, while few are parasitic, e.g. Alternaria.

Question 40.
What are lichens?
Answer:
The given picture represents Lichens.

1. Lichen is an association of an alga and fungus.
2. It is the best example of symbiosis or mutualism.
3. They are found in extreme environments like snow clad poles.
4. The algal component of lichen is phycobiont, mostly belongs to cyanobacteria (blue-green algae) or green algae and fungal component is mycobiont.
5. Algae prepares the food and supplies it to the fungal component, while fungal component provides shelter to algae and also absorbs water and minerals for algae.
6. The association is intense and it is difficult to identify them as separate living beings.
7. They are very sensitive to pollutions, hence not found in polluted areas.
8. They are used as pollution indicators.
9. They play an important role in soil formation by using specific acid productions.
   [Note: Lichens cannot be categorized as acellular organisms]

Question 41.
What is the fungal partner in lichen called?
Answer:
The algal component of lichen is phycobiont, mostly belongs to cyanobacteria (blue-green algae) or green algae and fungal component is mycobiont.

Question 42.
What is the algal partner in lichen called?
Answer:
The algal component of lichen is phycobiont, mostly belongs to cyanobacteria (blue-green algae) or green algae and fungal component is mycobiont.

Question 43.
Why lichens are considered as pollution indicators?
Answer:
They are very sensitive to pollutions, hence not found in polluted areas.

Question 44.
Holozoic mode of nutrition is observed in which kingdom?
Answer:
Nutrition: They are heterotrophic, mostly holozoic, sometimes parasitic.

Question 45.
Who coined the name contagium vivum fluidum?
Answer:
M. W. Beijerinck referred virus as ‘contagium vivum fluidum (infectious living fluid).’

Question 46.
What is the genetic material in viruses?
Answer:
Viruses possess their own genetic material in the form of either DNA or RNA, but never both. The genetic material in viruses is covered by a protein coat (capsid), hence called nucleoprotein.

Question 47.
What are bacteriophages?
Answer:
Bacteriophage:
(a) They have tadpole-like shape.
(b) They infect bacteria and hence are called as bacteriophage.
(c) Bacteriophages were discovered by Twort.
(d) Bacteriophages have double stranded DNA as the genetic material.
(e) Its body consists of head, collar and tail.

Question 48.
Give example of viral disease caused in humans.
Answer:
Diseases caused by viruses in animals: Swine flu, Small pox, mumps, herpes, common cold, AIDS, etc.

Question 49.
Who discovered viroids?
Answer:
Viroids were discovered by Theodor Diener.

Question 50.
What is the genetic material in viroids?
Answer:
Viroids are very small, circular, single stranded RNA which are without any protein coat.

Question 51.
Multiplechoice Questions:

Question 1.
The term ‘Taxonomy’ was coined by
(A) Carl Linnaeus
(B) A.P. de Candolle
(C) Carl Woese
(D) R.H Whittaker
Answer:
(B) A.P. de Candolle

Question 2.
Arrangement of organisms into distinct categories is called
(A) Taxonomy
(B) Taxon
(C) Nomenclature
(D) Classification
Answer:
(D) Classification

Question 3.
The domain known for its survival in very extreme condition like high temperature, salinity, etc. is
(A) Eukarya
(B) Archaea
(C) Bacteria
(D) Cyanobacteria
Answer:
(B) Archaea

Question 4.
Kingdom Protista, Fungi, Plantae and Animalia are included under domain
(A) Eukarya
(B) Archaea
(C) Bacteria
(D) Cyanobacteria
Answer:
(A) Eukarya

Question 5.
Which system of classification was based upon easily observable characters?
(A) Natural
(B) Phylogenetic
(C) Artificial
(D) DNA barcoding
Answer:
(C) Artificial

Question 6.
System based upon chemical constituents of organisms is
(A) Cladogram
(B) Phylogeny
(C) DNA barcoding
(D) chemotaxonomy
Answer:
(D) chemotaxonomy

Question 7.
Woese’s three domain and Whittaker’s five kingdom concept is based upon
(A) Visible characters
(B) Phylogenetic relationship
(C) Numerical taxonomy
(D) DNA barcoding
Answer:
(B) Phylogenetic relationship

Question 8.
A taxonomic group of any rank is called
(A) grade
(B) category
(C) variety
(D) taxon

Question 9.
One of the following has correct descending sequence hierarchy
(A) class, division, order, family
(B) division, class, order, family
(C) order, family, class, division
(D) family, order, class, genus
Answer:
(B) division, class, order, family

Question 10.
Which among the following is an order?
(A) Malvales
(B) Polypetalae
(C) Angiospermae
(D) Hibiscus
Answer:
(A) Malvales

Question 11.
The basic unit of classification
(A) genus
(B) species
(C) kingdom
(D) family
Answer:
(B) species

Question 12.
As we go higher in taxonomical ladder i.e. from species to kingdom, the number of common characters
(A) remains constant
(B) goes on increasing
(C) goes on decreasing
(D) increases till class and then starts decreasing
Answer:
(C) goes on decreasing

Question 13.
Group of species which resemble closely in morphological characters but do not interbreed is called
(A) genus
(B) species
(C) family
(D) order
Answer:
(A) genus

Question 14.
Highest category of taxonomy is
(A) species
(B) class
(C) order
(D) kingdom
Answer:
(D) kingdom

Question 15.
Carl Linnaeus introduced binomial system of nomenclature in his book
(A) Species Plantarum
(B) ICBN
(C) Plantarum Linnaeus
(D) Species Linnaeus
Answer:
(A) Species Plantarum

Question 16.
Before 2011, scientific names were confirmed by
(A) ICBN
(B) IBC
(C) ICZN
(D) IBA
Answer:
(A) ICBN

Question 17.
Which code is also known as “Shenzhen code”?
(A) ICBN
(B) IBC
(C) ICZN
(D) IBA
Answer:
(B) IBC

Question 18.
In Helianthus annuus, ‘annuus ’ indicates
(A) genus
(B) species
(C) family
(D) class
Answer:
(B) species

Question 19.
In five kingdom classification, unicellular prokaryotes are included in kingdom
(A) Protista
(B) Fungi
(C) Monera
(D) Animalia
Answer:
(C) Monera

Question 20.
The bacteria that can withstand high salinities are called
(A) Saltophiles
(B) Thermophiles
(C) Halophiles
(D) Psychrophiles
Answer:
(C) Halophiles

Question 21.
The bacteria that can withstand extreme temperature are known as
(A) Saltophiles
(B) thermophiles
(C) Halophiles
(D) both (A) and (C)
Answer:
(B) thermophiles

Question 22.
Bacillus is
(A) comma shaped
(B) rod shaped
(C) kidney shaped
(D) spiral
Answer:
(B) rod shaped

Question 23.
Which organism belongs Monera?
(A) Cyanobacteria
(B) Mushroom
(C) Euglena
(D) Moss
Answer:
(A) Cyanobacteria

Question 24.
_________ is an example of plant like protists.
(A) Diatoms
(B) Ustilago
(C) Entamoeba
(D) Euglena
Answer:
(A) Diatoms

Question 25.
Fungi like protist are also called as ________.
(A) Myxomycetes
(B) Mycomycetes
(C) Mycoplasm
(D) Yeast
Answer:
(A) Myxomycetes

Quesiton 26.
The body of a fungus is made up of
(A) hyphae
(B) sporangium
(C) rhizoid
(D) fruiting body
Answer:
(A) hyphae

Question 27.
Agaricus belongs to class
(A) Deuteromycetes
(B) Phycomycetes
(C) Basidiomycetes
(D) Ascomycetes
Answer:
(C) Basidiomycetes

Question 28.
Which of the following is harmful fungus that causes diseases in plants?
(A) Puccinia
(B) Mushroom
(C) Yeast
(D) Streptomyces
Answer:
(A) Puccinia

Question 29.
Which of the following is NOT true about kingdom animalia?
(A) Members are heterotrophs.
(B) They lack chlorophyll as well as cell wall.
(C) Growth is indeterminate.
(D) Most of the members have capacity of locomotion.
Answer:
(C) Growth is indeterminate.

Question 30.
Which of the following are virus free varieties of banana produced by tissue culture technique?
(A) Shrimanti
(B) Basarai
(C) G-9
(D) All of these
Answer:
(D) All of these

Question 31.
The fungal component of lichen is called
(A) phycobiont
(B) photobiont
(C) mycobiont
(D) symbiont
Answer:
(C) mycobiont

Question 52.
Competitive Corner:

Question 1.
Which of the following is against the rules of ICBN?
(A) Generic and specific names should be written starting with small letters.
(B) Hand written scientific names should be underlined.
(C) Every species should have a generic name and a specific epithet.
(D) Scientific names are in Latin and should be italized.
Hint: The generic name should start with a capital letter while the species name should start with small letter.
Answer:
(A) Generic and specific names should be written starting with small letters.

Question 2.
Select the correctly written scientific name of Mango which was first described by Carolus Linnaeus: [NEET Odisha 2019]
(A) Mangifera indica
(B) Mangifera Indica
(C) Mangifera indica Car. Linn.
(D) Mangifera indica Linn
Hint: The author’s name appears after the specific epithet i.e. at the end of the biological name in this manner – Mangifera indica Linn.
Answer:
(D) Mangifera indica Linn

Question 3.
Match the organisms in Column I with habitats in Column II.

Column I	Column II
1. Halophiles	(a) Hot springs
2. Thermoacidophiles	(b) Aquatic environment
3. Methanogens	(c) Guts of ruminants
4. Cyanobacteria	(d) Salty areas

Select the correct answer from the options given below:
(A) i – b, ii – d, iii – c, iv – a
(B) i – d, ii – a, iii – c, iv – b
(C) i – a, ii – b, iii – c, iv – d
(D) i – c, ii – d, iii – b, iv – a
Answer:
(B) i – d, ii – a, iii – c, iv – b

Question 4.
Which of the following statements is CORRECT?
(A) Lichens are not good pollution indicators.
(B) Lichens do not grow in polluted areas.
(C) Algal component of lichens is called mycobiont.,
(D) Fungal component of lichens is called phycobiont.
Hint: Lichens bare good pollution indicators as they do not grow in polluted areas.
Answer:
(B) Lichens do not grow in polluted areas.

Question 5.
Match Column – I with Column – II. Choose the correct answer from the options given below:

Column – I	Column – II
1. Saprophyte	(a) Symbiotic association of fungi with plants roots
2. Parasite	(b) Decomposition of dead
3. Lichens	(c) Living on living plants or animals
4. Mycorrhiza	(d) Symbiotic association of algae and fungi

(A) i – q, ii – p, iii – r, iv – s
(B) i – q, ii – r, iii – s, iv – p
(C) i – p, ii – q, iii – r, iv – s
(D) i – r, ii – q, iii – p, iv – s
Answer:
(B) i – q, ii – r, iii – s, iv – p

Question 6.
Lowest category in the hierarchial system of classification is
(A) species
(B) order
(C) kingdom
(D) genus
Answer:
(A) species

Question 7.
Which group of fungi is called imperfect fungi?
(A) Ascomycetes
(B) Phycomycetes
(C) Deuteromycetes
(D) Basidiomycetes
Answer:
(C) Deuteromycetes

Question 8.
Which one of the following is an Incorrect pair?
(A) Three kingdom system of classification → Haeckel
(B) Three domain system of classification → Adolf Mayr
(C) Five Kingdom system of classification → R.H.Whittaker
(D) Two kingdom system of classification → Carolus Linnaeus
Hint: Three domain system of classification → Carl Woese
Answer:
(B) Three domain system of classification → Adolf Mayr

Question 9.
In the system of classification, which one of the following is NOT a category?
(A) Kingdom
(B) Series
(C) Angiospermae
(D) Genus
Hint: Angiospermae is a taxon.
Answer:
(C) Angiospermae

Question 10.
Which one of the following characteristics is NOT shown by a virus?
(A) They are acellular.
(B) They can be crystallised.
(C) Active outside the host’s body.
(D) Have genetic material.
Hint: Viruses are inert outside the host cell.
Answer:
(C) Active outside the host’s body.

Question 11.
Select the WRONG statement.
(A) Pseudopodia are locomotory and feeding structures in Sporozoans.
(B) Mushrooms belong to Basidiomycetes.
(C) Cell wall is present in members of Fungi and Plantae.
(D) Mitochondria are the powerhouse of the cell in all kingdoms except Monera.
Hint: Pseudopodia are locomotory and feeding structures in Protozoans.
Answer:
(A) Pseudopodia are locomotory and feeding structures in Sporozoans.

Question 12.
Which of the following are found in extreme saline conditions?
(A) Archaebacteria
(B) Eubacteria
(C) Cyanobacteria
(D) Mycobacteria
Hint: Bacteria found in extremely saline conditions are called halophiles. Archaebacteria includes bacteria that survive in most harsh habitats such as extreme salty area, hot springs and marshy area.
Answer:
(A) Archaebacteria

Question 13.
Which among the following are the smallest living cells, known without a definite cell wall, pathogenic to plants as well as animals and can survive without oxygen?
(A) Bacillus
(B) Pseudomonas
(C) Mycoplasma
(D) Nostoc

Question 14.
Viroids differ from viruses in having
(A) DNA molecules with protein coat
(B) DNA molecules without protein coat
(C) RNA molecules with protein coat
(D) RNA molecules without protein coat
Hint: Viroids are smaller than viruses. They are regarded as sub-viral agents or free RNA, without protein coat (usually found in viruses). They are infectious RNA. e.g. Potato spindle tuber disease.
Answer:
(D) RNA molecules without protein coat

Balbharti Maharashtra State Board 11th Commerce Book Keeping & Accountancy Important Questions Chapter 10 Single Entry System Important Questions and Answers.

Maharashtra State Board 11th Commerce BK Important Questions Chapter 10 Single Entry System

1. Answer in One sentence only.

Question 1.
In which method statement of affairs is prepared?
Answer:
Under the Net worth method of a single entry, a statement of affairs is prepared.

Question 2.
How is closing capital calculated under a single entry system?
Answer:
Under single entry system closing capital is calculated by deducting the total closing value of liabilities from the total closing value of assets.

Question 3.
Which statement is prepared under the single entry system to ascertain profit?
Answer:
A statement of profit or loss is prepared to ascertain profit under a single entry system.

Question 4.
What is a Statement of Profit or Loss?
Answer:
A statement that is prepared under a single entry system to calculate profit or loss is called a statement of profit or loss.

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

Question 1.
A system of book-keeping in which both the aspects of transactions are recorded.
Answer:
Double Entry System

Question 2.
Name the method of accounting in which only cash and personal transactions are recorded.
Answer:
Single Entry System

Question 3.
A statement is similar to the Balance sheet was prepared to ascertain the amounts of closing capital.
Answer:
Closing Statement of Affairs

Question 4.
The system of accounting is most scientific and reliable.
Answer:
Double Entry System

Question 5.
Name the statement prepared to find out profit or loss under a single entry system.
Answer:
Statement of Profit or Loss

Question 6.
Excess of opening capital over closing capital of proprietor under single entry system.
Answer:
Loss

Question 7.
Method of accounting in which real accounts and nominal accounts are not maintained.
Answer:
Single Entry System

Question 8.
A statement that shows profit or loss of business under a single entry system.
Answer:
Statement of Profit or Loss

Question 9.
An accounting system where rules of debit and credit are not followed.
Answer:
Single Entry System

Question 10.
The incomplete method of the accounting system.
Answer:
Single Entry System

Question 11.
A system of book-keeping which records only one aspect of business transactions and ignores other aspects.
Answer:
Single Entry System

Question 12.
A statement that shows the balances of various assets and liabilities at their approximate or estimated values as on a particular date.
Answer:
Statement of Affairs

3. Select the most appropriate answer from the alternatives given below and rewrite the sentence.

Question 1.
The difference between the capital at the end of the year and capital at the beginning of the year is called _____________
(a) Profit
(b) Income
(c) Drawings
(d) Expenses
Answer:
(a) Profit

Question 2.
A statement of _____________ is to be prepared in under to find out profit or loss under a single entry system.
(a) Income
(b) Affairs
(c) Revenue
(d) Profit or Loss
Answer:
(d) Profit or Loss

Question 3.
A statement of affairs is a summarised statement of an estimated _____________
(a) Financial Position
(b) Profit
(c) Income
(d) Loss
Answer:
(a) Financial Position

Question 4.
If closing capital is ₹ 30,000 and profit is ₹ 5,000 opening capital was _____________
(a) ₹ 35,000
(b) ₹ 30,000
(c) ₹ 25,000
(d) ₹ 15,000
Answer:
(c) ₹ 25,000

Question 5.
Under single Entry system, Profit = Closing Capital less _____________
(a) Opening Capital
(b) Opening Assets
(c) Opening Liabilities
(d) Drawings
Answer:
(a) Opening Capital

Question 6.
The capital at the end of the accounting year is ascertained by preparing _____________
(a) Cash Account
(b) Closing Statement of Affairs
(c) Total Debtors Account
(d) Opening Statement of Affairs
Answer:
(b) Closing Statement of Affairs

Question 7.
The capital at the beginning of the accounting year is ascertained by preparing _____________
(a) Receipt and Payment Account
(b) Cash Account
(c) Opening Statement of Affairs
(d) Closing Statement of Affairs
Answer:
(c) Opening Statement of Affairs

Question 8.
Under Single Entry System only _____________ are opened.
(a) Cash and Personal Accounts
(b) Real Accounts
(c) Nominal Accounts
(d) Real and Nominal Accounts
Answer:
(a) Cash and Personal Accounts

Question 9.
Statement of Affairs is just like _____________
(a) Profit and Loss A/c
(b) Real A/c
(c) Trading A/c
(d) Balance Sheet
Answer:
(d) Balance Sheet

Question 10.
Under the Net worth method, the basis for ascertaining profit or loss is the difference between _____________
(a) Capital on two dates
(b) Gross assets on two dates
(c) Liabilities on two dates
(d) Net assets on two dates
Answer:
(a) Capital on two dates

4. State True or False with reasons:

Question 1.
Statement of profit is just like Profit and Loss Account.
Answer:
This statement is False.
The profit and loss account has the debit and credit side which shows all expenses on the debit side and all incomes on the credit side and the differences are profit and loss for the year. Whereas statement of profit just adds and less income and expenses to find profit or loss.

Question 2.
The single Entry System is based on certain rules and principles.
Answer:
This statement is False.
A single Entry System is an ancient method of recording business transactions. It is a simple method of book-keeping. It is not a scientific and accurate system of Accounting. This system has no proper set of rules to be followed.

Question 3.
All transactions are recorded in the Single Entry System.
Answer:
This statement is False.
All transactions are not recorded in a single entry system. Only cash books and personal accounts of debtors and creditors are maintained. All transactions are recorded in the Double Entry System of Book-Keeping and Accountancy.

Question 4.
Arithmetical accuracy cannot be checked in Single Entry.
Answer:
This statement is True.
All transactions and accounts are not recorded in the Single Entry System. So it is impossible to prepare a Trial balance under this system without which Arithmetical accuracy cannot be checked.

Question 5.
Drawings made during the year decrease the profit under the Single Entry System.
Answer:
This statement is False.
Drawings made during the year are added to the closing capital in the statement of profit, it increases the profit under the Single Entry System.

5. Do you agree with the following statements?

Question 1.
The single Entry System of Book-keeping is a scientific method of books of accounts.
Answer:
Disagree

Question 2.
The single Entry System is useful only for large organizations.
Answer:
Disagree

Question 3.
Statement of Affairs is just like a profit and loss account.
Answer:
Disagree

Question 4.
The difference between Assets and Liabilities is called net profit.
Answer:
Disagree

Question 5.
The single Entry System follows the golden rules of accounts.
Answer:
Disagree

6. Fill in the Blanks.

Question 1.
In _____________ Book-keeping system, only Cash/Bank A/c and Personal accounts of Debtors and Creditors are opened.
Answer:
Single Entry

Question 2.
Capital is the difference between _____________ and _____________
Answer:
Assets, Liabilities

Question 3.
Single Entry System of Book-keeping is _____________ system of books of accounts.
Answer:
Conventional Accounting

Question 4.
_____________ accuracy is not guaranteed under Single Entry System.
Answer:
Arithmetical

Question 5.
In statement of profit or loss, profit on sale of assets are _____________ to closing capital.
Answer:
Added

Question 6.
Bad debts are _____________ from closing capital in statement of profit or loss.
Answer:
Deducted

Question 7.
_____________ unscientific system of Book-keeping.
Answer:
Single Entry System

Question 8.
Under the Single Entry System, profit or loss is calculated by deducting the opening capital balance from _____________ at the end of the year.
Answer:
the closing capital balance

7. Find the odd one.

Question 1.
Stock in trade, Bank overdraft, Bills receivable.
Answer:
Bank overdraft

Question 2.
Interest on Loan, Interest on Investment, Income receivable.
Answer:
Interest on Loan

Question 3.
Bad debts, Reserve for Bad debts, Reserve for a discount on creditors.
Answer:
Reserve for a discount on creditors

Question 4.
Income received in advance, Prepaid Expenses, Outstanding Expenses.
Answer:
Prepaid Expenses

8. Complete the following table:

Question 1.

Answer:
₹ 13,000

Question 2.

Answer:
₹ 45,000

Question 3.

Answer:
₹ 85,000

Question 4.

Answer:
₹ 40,000, ₹ 18,000

Question 5.

Answer:
₹ 6,000

Balbharti Maharashtra State Board 11th Commerce Book Keeping & Accountancy Important Questions Chapter 9 Final Accounts of a Proprietary Concern Important Questions and Answers.

Maharashtra State Board 11th Commerce BK Important Questions Chapter 9 Final Accounts of a Proprietary Concern

1. Answer in One Sentence.

Question 1.
What do you mean by pre-received income?
Answer:
Income that is received before it is due for receipt is called pre-received income.

Question 2.
What do you mean by bad debts?
Answer:
The debts which are not recoverable in spite of repeated efforts to collect the same are called bad debts.

Question 3.
What is Capital?
Answer:
Amount invested by the proprietor from time to time in business is known as capital.

Question 4.
What are the adjustments?
Answer:
Adjustments are additional information given below the trial balance and are to be considered for arriving at the correct profit or loss.

Question 5.
State the meaning of Current assets.
Answer:
Assets that are purchased with the intention of converting them into cash during the operating year are called current assets.
E.g. stock of goods.

2. Give a word, term, or phrase which can substitute each of the following statements:

Question 1.
Debit balance of Trading Account.
Answer:
Gross Loss

Question 2.
The credit balance of the Trading Account.
Answer:
Gross Profit

Question 3.
Debit balance of Profit and Loss Account.
Answer:
Net Loss

Question 4.
The credit balance of Profit and Loss Account.
Answer:
Net Profit

Question 5.
A debt that cannot be recovered.
Answer:
Bad debts

Question 6.
Reduction in the value of fixed assets due to its continuous use.
Answer:
Depreciation

Question 7.
Carriage paid on the purchase of goods.
Answer:
Carriage Inwards

Question 8.
Statement of balances of various ledger accounts.
Answer:
Trial Balance

Question 9.
An amount withdraws by a proprietor from a business in cash or kind.
Answer:
Drawings

Question 10.
Account prepared to find out gross profit or gross loss.
Answer:
Trading A/c

Question 11.
Income received before it is due.
Answer:
Pre-received Income

Question 12.
Unpaid expenses of a business.
Answer:
Outstanding Expenses

Question 13.
Account prepared on the basis of direct expenses and direct income of the business.
Answer:
Trading A/c

Question 14.
Account prepared on the basis of indirect expenses and indirect incomes of the business.
Answer:
Profit and Loss A/c

Question 15.
Group of accounts which gives the result of business activities.
Answer:
Final Accounts

3. Select the most appropriate alternatives given below and rewrite the sentence:

Question 1.
A list of balances of all the accounts in ledger is called _______________
(a) Balance Sheet
(b) Profit and Loss A/c
(c) Trading A/c
(d) Trial Balance
Answer:
(d) Trial Balance

Question 2.
Opening stock is entered in a Trading Account on the _______________ side.
(a) credit
(b) debit
(c) asset
(d) liabilities
Answer:
(b) debit

Question 3.
Drawing account is closed by transferring the balance to the _______________ account.
(a) Drawing
(b) Liabilities
(c) Assets
(d) Capital
Answer:
(d) Capital

Question 4.
Outstanding expenses is a _______________ account.
(a) Real
(b) Personal
(c) Nominal
(d) None of them
Answer:
(b) Personal

Question 5.
Depreciation is always charged on _______________ assets.
(a) Current
(b) Fixed
(c) Fictitious
(d) Intangible
Answer:
(b) Fixed

Question 6.
Pre-received income is shown on _______________ side of Balance sheet.
(a) Assets
(b) Liabilities
(c) Credit
(d) Debit
Answer:
(b) Liabilities

Question 7.
Royalty on production is a _______________ expenses.
(a) direct
(b) indirect
(c) capital
(d) none of them
Answer:
(a) direct

Question 8.
Interest on investment is _______________ of business concern.
(a) a profit
(b) a loss
(c) an expense
(d) an income
Answer:
(d) an income

Question 9.
All items of indirect income are shown on the credit side of the _______________ Account.
(a) Balance Sheet
(b) Profit and Loss
(c) Manufacturing
(d) None of them
Answer:
(b) Profit and Loss

Question 10.
Reserve for discount on debtor has a _______________ balance.
(a) credit
(b) debit
(c) nil
(d) positive
Answer:
(a) credit

4. State True or False with reasons:

Question 1.
Closing Stock is valued at cost or market price whichever is more.
Answer:
This statement is False.
Closing stock is valued at cost or market price whichever is less. It is based on the theory of anticipated profit is not brought with the account before actual realization or the Principle of conservatism.

Question 2.
Income received in advance is a liability.
Answer:
This statement is True.
Income received in advance is the liability to the business because it has not yet earned the money and the business has an obligation to deliver the goods or services to the customer.

Question 3.
Prepaid expenses are a liability.
Answer:
This statement is False.
Prepaid means paid in advance for the future period. It is the amount paid but has not yet been used up or has not yet expired. So prepaid expenses are an asset.

Question 4.
A balance Sheet is a real account.
Answer:
This statement is False.
The balance sheet is a statement prepare at the end of the financial or accounting year. It is not an Account. It gives an idea of Total Assets and liabilities on a particular day.

Question 5.
Depreciation need not be provided if the asset is not in use.
Answer:
This statement is False.
The working life of fixed assets decreases with passes of time. The value of these assets decreases every year as new technology introduced in the market old becomes outdated so it is necessary to depreciate an asset even it is not in use.

5. Fill in the blanks:

Question 1.
A Copy Right is _______________ Asset.
Answer:
An intangible

Question 2.
Wages paid for installation of Machinery should be debited to _______________ A/c.
Answer:
Machinery

Question 3.
A provision made for debts irrecoverable from debtors is called _______________
Answer:
Reserve for doubtful debts

Question 4.
In the absence of information interest on Drawings is charged for _______________ months.
Answer:
six

Question 5.
Return outward are deducted from _______________
Answer:
purchases

Question 6.
Net profit is transferred to _______________
Answer:
Balance Sheet Capital A/c

Question 7.
If cash/goods withdrawn by proprietor for domestic use, it is called _______________
Answer:
Drawings

Question 8.
Payment made in advance are shown on _______________ side of Balance Sheet.
Answer:
Asset

Question 9.
Royalty on production is debited to _______________ A/c of final A/c.
Answer:
Trading

Question 10.
General Expenses are recolored to the debit side of _______________ A/c when Office expenses, Sundry expenses, or General expenses are given in the trial balance.
Answer:
Trading

6. Find the odd one:

Question 1.
Salary, Sundry expenses, General Expenses.
Answer:
General Expenses

Question 2.
Creditors, Bank Loan, Investment.
Answer:
Investment

Question 3.
Royalty on purchases, Octroi, Discount Allowed.
Answer:
Discount Allowed

Question 4.
Rent, Factory Lighting, Freight.
Answer:
Rent

Question 5.
Outstanding Salary, Accrued Interest, Outstanding Rent.
Answer:
Accrued Interest

7. Do you agree or disagree with the following statement:

Question 1.
Software expenses paid for the installation of the computer should be debited to Software A/c.
Answer:
Disagree

Question 2.
In absence of information interest on the drawing is charged for twelve months.
Answer:
Disagree

Question 3.
Only carriage means carriage on sales.
Answer:
Disagree

Question 4.
Final accounts are prepared at the end of the month.
Answer:
Disagree

Question 5.
Return Inwards means purchase return.
Answer:
Disagree

8. Correct and Rewrite the following statements:

Question 1.
Bank overdraft is an Asset of the business concern.
Answer:
Bank overdraft is a liability of business concern.

Question 2.
Discount allowed is an income for business
Answer:
Discount allowed is an expense for the business.

Question 3.
To Goods withdrawn by proprietor A/c
Capital A/c……………Dr
(Being goods withdrawn by the proprietor for personal use)
Answer:
To Goods withdrawn by proprietor A/c
To Capital A/c………….Dr
(Being goods withdrawn by the proprietor for use)

Question 4.
Sundry Debtors A/c……………Dr
To Bad debts A/c
(Being Bad debts written off)
Answer:
Bad Debts A/c……………Dr
To Sundry Debtors A/c
(Being Bad debts written off)

Question 5.
Opening stock A/c…………….Dr
Direct expenses A/c…………….Dr
Purchase A/c………………Dr
To Trading A/c
(Being Opening Stock, Direct expenses, and purchase transferred to Trading A/c)
Answer:
Trading A/c……….Dr
To Opening stock A/c
To Direct expenses A/c
To Purchase A/c
(Being opening stock, Direct expenses and purchase transferred to Trading A/c)

Balbharti Maharashtra State Board 11th Commerce Book Keeping & Accountancy Important Questions Chapter 8 Rectification of Errors Important Questions and Answers.

Maharashtra State Board 11th Commerce BK Important Questions Chapter 8 Rectification of Errors

1. Answer in One Sentence:

Question 1.
What is an Arithmetical error?
Answer:
An error committed to totaling the amount columns of journal and ledger is called arithmetical error.

Question 2.
What do you mean by one-sided errors?
Answer:
One-sided errors are those errors that either affect the debit or credit aspect of the transaction. It affects the agreement of the trial balance.

Question 3.
What do you mean by two-sided errors?
Answer:
Two-sided errors are those errors that affect both the aspects of a transaction i.e. debit and credit. It does not affect the agreement of the trial balance.

Question 4.
What is a suspense account?
Answer:
An account that is opened to transfer the difference in the totals of the trial balance is known as a suspense account.

Question 5.
What are accounting errors?
Answer:
Mistakes or errors committed while writing the books of accounts are known as accounting errors.

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

Question 1.
Transactions remained to be recorded at all in the books of account.
Answer:
Errors of omission

Question 2.
Errors are always rectified by passing rectification entries.
Answer:
Two-sided errors

Question 3.
Errors that affect the debit and credit side unequally.
Answer:
One-sided errors

Question 4.
Errors that affect the debit and credit side equally.
Answer:
Two-sided errors

Question 5.
An error in which the transaction is entered in the original book but not posted into the ledger.
Answer:
The error of posting/partial omission

Question 6.
Error in the process of transferring the entry from original books into the ledger.
Answer:
Error of posting

Question 7.
Errors can be rectified without passing rectification entries.
Answer:
One-sided errors

3. Select the most appropriate alternative from those given below and rewrite the sentence.

Question 1.
Wages paid for the installation of machinery wrongly debited to wages account is an error of ___________
(a) omission
(b) principle
(c) commission
(d) duplication
Answer:
(b) principle

Question 2.
If the trial balance shows a short credit the suspense account will have a ___________ balance.
(a) debit
(b) zero
(c) credit
(d) nil
Answer:
(c) credit

Question 3.
If the trial balance does not agree the difference of the trial balance is placed in ___________ account.
(a) Personal
(b) Suspense
(c) Rectification
(d) Real
Answer:
(b) Suspense

Question 4.
Errors which compensate the effect of each other are called ___________ errors.
(a) compensating
(b) one-sided
(c) two sided
(d) clerical
Answer:
(a) compensating

Question 5.
One sided errors are disclosed by ___________
(a) Trial Balance
(b) Suspense Account
(c) Journal
(d) Ledger Account
Answer:
(a) Trial Balance

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

Question 1.
Errors of principle are not disclosed by the Trial Balance.
Answer:
This statement is True.
The error of Principle is those where some basic principles of bookkeeping and accountancy are not Properly Followed while recording a business transaction. Such errors can be rectified by passing journal entries.
Eg.: Capital expender showed as revenue expenditure or vice versa. It won’t affect the Trial balance. If will agreed.

Question 2.
Transaction not recorded in the books is an error of principle.
Answer:
This statement is False.
Transaction not recorded in the books is an error of omission and not an error of principle.

Question 3.
If the purchase hook is undermasted, the purchase account is debited in rectification.
Answer:
This statement is True.
Purchases are expenses. All expenses are debited as per the rule of nominal account. When purchases are underacted they can be corrected by debiting in rectification.

Question 4.
When a transaction is not recorded according to the principles of book-keeping the error is said to be an error of principle.
Answer:
This statement is True.
The error of Principle is those where some basic principles of bookkeeping and accountancy are not properly followed while recording a business transaction.
Eg.: Capital expenditure is shown as revenue expenditure or Vice-a-Varsa and they are called an error of principle.

Question 5.
The error of omission is disclosed by the Trial Balance.
Answer:
This statement is False.
The complete omission of a transaction will bot disclosed by a trial balance. Trial balance, balances will be agreed with such errors. So the omission of transaction or an error of omission will not be disclosed by Trial Balance.

5. Do you agree or disagree with the following statements.

Question 1.
A temporary account opened to rectify the entry is known as suspense A/c.
Answer:
Agree

Question 2.
Rectified entries are passed in Ledger.
Answer:
Disagree

Question 3.
Compensating errors affect the agreement of Trial Balance.
Answer:
Disagree

Question 4.
There is only one type of error.
Answer:
Disagree

Question 5.
Transaction recorded without following the accounting principles and rules are known as Errors of Principle.
Answer:
Agree

6. Complete the following sentences.

Question 1.
___________ sided errors affect the total of Trial Balance.
Answer:
One

Question 2.
___________ sided errors do not affect the Trial Balance.
Answer:
Two

Question 3.
One sided error do not require ___________ entry.
Answer:
Rectification

Question 4.
Errors which are committed in writing the accounts are called error of ___________
Answer:
Posting

Question 5.
Under casting of Sales book is corrected by ___________ Sales Account.
Answer:
Crediting

Question 6.
The disagreement of Trial Balance indicates that an ___________ has been committed.
Answer:
Error

Question 7.
An asset has been purchased for the firm. However, the amount was debited to the purchase account. It is an error of ___________
Answer:
Principle

Question 8.
___________ account is necessary for rectification of one-sided error.
Answer:
Suspense A/c

Question 9.
An item of ₹ 95 has been debited to a personal account as ₹ 59. It is an error of ___________
Answer:
Commission

Question 10.
Rectification entries are passed in ___________
Answer:
Journal Proper

Question 11.
Two sided errors are rectified by passing ___________ entry.
Answer:
Rectification

Question 12.
If the Trial Balance does not tally, its difference is transferred to ___________ Account.
Answer:
Suspense

Question 13.
Under casting of an account is ___________ sided error.
Answer:
One

Question 14.
If the transaction is not at all recorded in the books, it is called an error of ___________
Answer:
Complete Omission

Question 15.
If the total balance shows short a credit, the suspense account will have a ___________ balance.
Answer:
Credit

Question 16.
An error that affects debit as well as credit side, it is called as ___________ errors.
Answer:
Two-Sided

Question 17.
Wages paid for installation of machinery debited to Wages Account is an error of ___________
Answer:
Principle

Question 18.
Errors which cancel out the effect of one another is called ___________ errors.
Answer:
Compensating

Question 19.
One sided errors are disclosed by ___________
Answer:
Trial Balance

Question 20.
In an error of omission, the debit and credit are ___________
Answer:
Equal

Practical Problems

Question 1.
The trial balance of Sagar did not agree. It showed an excess credit of ₹ 7,550. Sagar put the difference to the suspense account. He located the following errors:
1. Sales return book was overcast by ₹ 1,200.
2. Purchase book was undercast by ₹ 750.
3. Goods returned to Mahesh ₹ 1,000 were recorded through the sales book.
4. Credit purchases from Mahadev ₹ 6,000 were recorded through the sales book.
5. Credit purchases from Damodhar ₹ 4,000 were recorded through the sales book. However, Damodhar’s account was correctly credited.
6. Salary paid ₹ 3,500 was debited to the employee’s personal account.
Give journal entries to rectify the above errors and prepare Suspense Account.
Solution:
Journal Proper

Question 2.
The trial balance of Radhika did not agree. Radhika put the difference to the suspense account. Subsequently, she located the following errors.
1. Furniture purchased for ₹ 6,000 was posted to the purchases account as ₹ 600.
2. Repairs to Machinery ₹ 500 were debited to the Machinery account.
3. Wages paid for the installation of Machinery ₹ 750 was posted to wages account.
4. Purchased material ₹ 8,000 and Wages ₹ 2,000 were used for construction of the building. No adjustment was made in the books.
5. Total of sales returns book ₹ 2,000 was not posted to the ledger.
6. Old Furniture sold to Dinesh at its book value of ₹ 2,500 was recorded through sales book.
Give journal entries and prepare Suspense Account.
Solution:
Journal Proper

Balbharti Maharashtra State Board 11th Commerce Book Keeping & Accountancy Important Questions Chapter 7 Depreciation Important Questions and Answers.

Maharashtra State Board 11th Commerce BK Important Questions Chapter 7 Depreciation

1. Answer in One Sentence only.

Question 1.
What is the Reducing Balance Method of charging depreciation?
Answer:
A method of charging depreciation in which depreciation is charged on fixed assets at a fixed percentage on its opening balance every year is called the reducing balance method.

Question 2.
Under which method of depreciation the amount of depreciation remains constant every year?
Answer:
Under the Fixed Instalment Method of depreciation, an amount of depreciation remains constant every year.

Question 3.
Under which method of depreciation does the number of depreciation change every year?
Answer:
Under the Reducing Balance Method of depreciation amount of depreciation changes every year.

Question 4.
Which method of depreciation would you suggest for depreciating a five years lease?
Answer:
For depreciating a five years lease fixed installment Method of depreciation is suggested.

Question 5.
What is meant by the cost of assets?
Answer:
The sum total of the purchase price of a fixed asset and its installation charges are called the cost of the asset.

2. Write the word/term/phrase which can substitute each of the following statements:

Question 1.
The method of charging depreciation under which depreciation is calculated on the original cost of an asset.
Answer:
Fixed Instalment Method

Question 2.
The method of charging depreciation under which depreciation is calculated on the balance amount.
Answer:
Reducing Balance Method

Question 3.
The Latin word for reduction or decline in the value of a fixed asset due to its use.
Answer:
Depretium

Question 4.
An amount to which the balance in the depreciation account is transferred.
Answer:
Profit and Loss A/c

Question 5.
Transport charges, coolie charges, charges for electrification, etc. incurred for the erection of machinery.
Answer:
Installation Charges

3. Select the most appropriate answers from the alternatives given below and rewrite the sentences.

Question 1.
Wages paid for installation of machinery is debited to ____________ account.
(a) Profit and Loss
(b) Trading
(c) Wages
(d) Machinery
Answer:
(d) Machinery

Question 2.
Depreciation arises because of ____________
(a) wear and tear
(b) inflation
(c) loss in business
(d) profit in business
Answer:
(a) wear and tear

Question 3.
The profit on sale of an asset is debited to ____________ A/c.
(a) Profit and Loss
(b) Reserve
(c) Asset
(d) Balance sheet
Answer:
(c) Asset

Question 4.
By the amount of depreciation the value of asset ____________
(a) decreases
(b) increases
(c) becomes zero
(d) remains constant
Answer:
(a) decreases

Question 5.
In fixed instalment system the amount of depreciation is ____________ every year.
(a) constant
(b) fluctuating
(c) increased
(d) decreased
Answer:
(a) constant

Question 6.
Under ____________ method depreciation is calculated on written down value.
(a) Fixed Instalment
(b) Reducing Balance
(c) Revaluation
(d) Depletion
Answer:
(b) Reducing Balance

Question 7.
Under the ____________ system of depreciation, the amount of depreciation does not change from year to year.
(a) Fixed Instalment
(b) Reducing Balance
(c) Depletion
(d) Machine Hour Rate
Answer:
(a) Fixed Instalment

Question 8.
Depreciation = \(\frac{Cost of Asset (-) ………….}{Estimated life of Asset}\)
(a) Purchase price
(b) Scrap value
(c) Installation charges
(d) months
Answer:
(b) Scrap value

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

Question 1.
There is no need to provide depreciation if the asset is maintained with care.
Answer:
This statement is False.
There is no relation between good maintenance of assets and depreciation working life of fixed assets decreases with the passage of time and the introduction of new technology. So even assets are maintained with care depreciation is provided.

Question 2.
Under the Reducing Balance, method depreciation is charged on the original cost.
Answer:
This statement is False.
Underwritten down value method depreciation is calculated at a certain fixed rate of percentage every on the balance of the asset which is brought forward from the previous year.

5. Complete the following sentence.

Question 1.
____________ is the major cause for Depreciation.
Answer:
Normal and Natural wear of Tear

Question 2.
Depreciation is ____________ to the business.
Answer:
Loss

Question 3.
Depreciation is necessary to make provision for ____________ of old assets.
Answer:
replacement

Question 4.
Depreciation enables the business to compute and pay the correct amount of ____________ to the Government.
Answer:
Tax

Question 5.
____________ cost concept is use for depreciation of Assets.
Answer:
Historical

Question 6.
Fixed Installment Method of depreciation is also known as ____________ cost method.
Answer:
Original

Question 7.
____________ method of depreciation is recognised by Tax/Law.
Answer:
Written Down

Question 8.
____________ account is credited when incidental expenses paid on acquiring Assets.
Answer:
Cash/Bank

Question 9.
Balance of depreciation A/c is transferred to ____________ A/c at the end of financial year.
Answer:
profit and loss

Question 10.
Depreciation is ____________ expenses.
Answer:
non cash

6. Do you agree or disagree with the following statements.

Question 1.
Depreciation is charged on current Assets only.
Answer:
Disagree

Question 2.
Depreciation is not charged on Intangible assets.
Answer:
Disagree

Question 3.
No depreciation is charged on Land.
Answer:
Agree

Question 4.
Written Down value of the asset is calculated by adding depreciation for a period of use of assets.
Answer:
Disagree

Question 5.
No depreciation is charged on assets purchased on credit.
Answer:
Disagree

7. Correct the following statement and rewrite the statement.

Question 1.
Depreciation is cash expenses.
Answer:
Depreciation is a non-cash expense.

Question 2.
The depreciation account is a Real account.
Answer:
The depreciation account is a Nominal account.

Question 3.
Wages paid on the installation of Machinery is Debited to wages A/c.
Answer:
Wages paid on the installation of Machinery is Debited to Machinery A/c.

Question 4.
Depreciation is charged only when the business is making a loss.
Answer:
Depreciation is charged whether a business is making a profit or loss.

Question 5.
Depreciation increases the value of an asset.
Answer:
Depreciation reduces the value of the Asset.

Balbharti Maharashtra State Board 11th Commerce Book Keeping & Accountancy Important Questions Chapter 6 Bank Reconciliation Statement Important Questions and Answers.

Maharashtra State Board 11th Commerce BK Important Questions Chapter 6 Bank Reconciliation Statement

1. Answer in one sentence.

Question 1.
What is a Bank Reconciliation Statement?
Answer:
Bank Reconciliation Statement is a statement that shows the causes of disagreement between the balance shown by passbook and the balance shown by Cash Book under the column as on a particular date.

Question 2.
What is a Bank passbook?
Answer:
A Bank passbook is a copy of a Customer’s A/c in the Bank’s ledger.

Question 3.
What do you mean by the debit balance of Pass Book?
Answer:
Debit balance of passbook means overdraft as per passbook.

Question 4.
Which account is opened by a trader in Bank for his business operation?
Answer:
A current account is opened by a trader in Bank for his business operation.

Question 5.
On which side of the Cash Book interest on investment is to be shown?
Answer:
Interest on investment is to be shown on the debit/receipt side in the Cash Book.

Question 6.
On which side of the passbook, the direct deposit made by a customer is recorded?
Answer:
A direct deposit made by a customer is recorded on the credit side of the passbook.

Question 7.
What does the credit balance of Cash Book indicate?
Answer:
A credit balance of Cash Book indicates overdraft as per Cash Book.

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

Question 1.
Excess of a total of debit side over a total of credit side of Cash Book, Bank column.
Answer:
Bank Balance as per Cash Book

Question 2.
An unfavourable balance is shown by the passbook.
Answer:
Overdraft

Question 3.
A copy of the customer’s account issued by the bank.
Answer:
Pass Book

Question 4.
Booklet or a statement that is used to record the banking transactions.
Answer:
Pass Book

Question 5.
The credit balance of the bank column of the Cash Book.
Answer:
Overdraft

Question 6.
Refusal by the bank to make payment of a cheque.
Answer:
Dishonour of Cheque

Question 7.
Document used to withdraw cash from the bank.
Answer:
Withdrawal Slip

Question 8.
Excess of a total of credit side over a total of debit side in the passbook.
Answer:
Balance as per Pass Book

Question 9.
Document used by the account holder to deposit cash and/or cheques into the bank.
Answer:
Pay-in-Slip

Question 10.
Document used by the account holder to withdraw cash from the bank and for making payment to outside parties through the bank.
Answer:
Cheque

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

Question 1.
Bank Reconciliation Statement is prepared by Bank.
Answer:
Disagree

Question 2.
Overdraft Facility is available to savings Bank Account.
Answer:
Disagree

Question 3.
The bank account holder can make payments to a third party by use of a pay-in slip.
Answer:
Disagree

Question 4.
Bank does not charge any interest on an overdraft balance.
Answer:
Disagree

Question 5.
Credit balance in Pass Book represents overdraft balance.
Answer:
Disagree

Question 6.
In the cash book of a trader Bank record the entries.
Answer:
Disagree

Question 7.
In the passbook, entries are made by the account holder.
Answer:
Disagree

Question 8.
Through mobile banking account holder can deposit physical cash into his account.
Answer:
Disagree

Question 9.
The right-hand side of the pay-in-slip is known as a counterfoil.
Answer:
Disagree

Question 10.
A cash withdrawal slip is used to deposit a cheque or cash into a bank account.
Answer:
Disagree

4. Select the most appropriate alternative from those given and rewrite the following statements:

Question 1.
Pass Book is _____________ of account holders transactions with bank.
(a) an extract
(b) balance sheet
(c) balance
(d) mode
Answer:
(a) an extract

Question 2.
When cheque is _____________ into bank Cash Book is debited.
(a) written
(b) issued
(c) deposited
(d) dishonoured
Answer:
(c) deposited

Question 3.
Overdraft facility is allowed to _____________ account.
(a) saving
(b) recurring
(c) current
(d) fixed deposit.
Answer:
(c) current

Question 4.
Overdraft means _____________ balance of Pass Book.
(a) opening
(b) debit
(c) credit
(d) closing
Answer:
(b) debit

Question 5.
Interest on bank overdraft is recorded on _____________ side of Pass Book.
(a) debit
(b) credit
(c) any
(d) both
Answer:
(a) debit

Question 6.
Credit balance in the Pass Book represents _____________
(a) overdraft
(b) bank balance
(c) loan borrowed
(d) negative
Answer:
(b) bank balance

Question 7.
Direct deposit by a customer will be recorded on _____________ side of Pass Book.
(a) debit
(b) credit
(c) left hand
(d) any
Answer:
(b) credit

Question 8.
Normally the Bank Reconciliation Statement is prepared at the end of a _____________
(a) day
(b) week
(c) year
(d) month
Answer:
(d) month

Question 9.
Bank charges charged by bank are recorded on _____________ side of Pass Book.
(a) debit
(b) credit
(c) any
(d) both
Answer:
(a) debit

5. Complete the following statements:

Question 1.
Bank issue _____________ to current account holders as record or summary for bank transactions.
Answer:
Bank statement

Question 2.
To deposit cash or cheque _____________ is used.
Answer:
Pay in Slip

Question 3.
Directly deposited by a customer in bank account appears an _____________ side of pass book.
Answer:
Credit

Question 4.
____________ is an unfavorable balance as per Pass Book.
Answer:
overdraft

Question 5.
Check deposited into Bank but not cleared is called _____________ cheque.
Answer:
Dishonoured

Question 6.
Expenses paid by the Bank as per standing instructions will be recorded at _____________ side of the passbook.
Answer:
Debit

Question 7.
Dividend collected by the bank will be recorded at _____________ side of cash book.
Answer:
Debit

Question 8.
_____________ type of bank account is open by trader.
Answer:
Current

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

Question 1.
Bank Reconciliation Statement is prepared by the Bank.
Answer:
This statement is False.
A Bank Reconciliation statement shows the causes of disagreement between the balances shown by the bank passbook and the bank balance shown by the cash book, for a particular period of time generally a month. It is prepared by the trader as he has both the books to compare and find the differences.

Question 2.
Bank Reconciliation Statement is prepared at the end of every month.
Answer:
This statement is True.
Monthly preparation of Bank Reconciliation Statement assists in the regular monitoring of cash flows of a business and identification of accounting errors.

Question 3.
Overdraft facility is allowed to Proprietor’s Personal A/c.
Answer:
This statement is False.
Overdraft facility is allowed only to business current A/c and not to Proprietor’s Personal A/c.

Question 4.
The debit balance of Pass Book represents overdraft.
Answer:
This statement is True.
Debit Column of a passbook means withdrawals from the bank, When withdrawals are more than deposits it means the excess amount is withdrawn from the bank. It is a temporary loan payable by the trader to the bank. So the debit balance of Pass Book represents overdraft.

Question 6.
Bank charges debited by Bank increase bank balance as per Pass Book.
Answer:
This statement is False.
Bank charges are expenses for the business. Expenses decrease the bank balance as per Pass Book. Bank charges debited by the bank decrease the bank balance as per Pass Book.

Question 6.
Interest credited in PassBook is an income to the customer.
Answer:
This statement is True.
All incomes are shown on the credit side of the passbook. It is a deposit. So Interest Credited in Passbook is an income to the customer.

Question 7.
Bank Reconciliation Statement is prepared to detect the errors that take place in accounting.
Answer:
This statement is True.
A businessman maintains a cash book with a bank column to record his bank transactions whereas the bank also maintains a customer’s ledger account and issues him a Bank statement. There could be differences as per the bank balance in the cash book and bank balance in the passbook. To detect the errors that take place in accounting Bank Reconciliation Statement is prepared.

Question 8.
Overdraft as per Cash Book means debit balance as per Cash Book.
Answer:
This statement is False.
Overdraft as per Cash Book means credit balance as per cash book. Cashbook debit means deposits. When cash book debit balance is greater it means Bank Balance as per Cash Book.

Question 9.
Cheque deposited into Bank increases the Bank balance as per Cash Book.
Answer:
This statement is True.
The Debit side of the cash book means deposits. So cheque deposited into the Bank increases the Bank Balance as per Cash Book.

Question 10.
Payments made by the bank as per standing instructions are recorded on the Debit balance of the Pass Book.
Answer:
This statement is True.
The Debit side of the passbook represents payments. So any payments made by the bank, Bank debits the customer’s account and records on the Debit side of the passbook.

Question 11.
Bank column in Cash Book represents Proprietor’s Savings A/c.
Answer:
This statement is False.
Cashbook records only business transactions and not the personal A/c of the trader. The Bank column in Cash Book represents Business Current A/c and not the proprietor’s savings A/c.

7. Correct and rewrite the following statements.

Question 1.
Overdraft as per cash book means debit balance as per cash book.
Answer:
Normal bank balance as per cash book means debit balance as per cashback.

Question 2.
Bank column in cash book represents proprietors saving A/c.
Answer:
The Bank column in cashback represents the business’s current account.

Question 3.
Fixed deposit A/c is opened by traders for day-to-day business bank transactions.
Answer:
The current account is opened by traders for day-to-day business bank transactions.

Question 4.
The bank account is a real account.
Answer:
A bank account is a personal account

Question 5.
Interest charged by the bank on overdraft A/c is income for the business.
Answer:
Interest charged by the bank on overdraft A/c is an expense for the business.

8. Complete the following table.

Question 1.


Answer:

Balbharti Maharashtra State Board 11th Commerce Book Keeping & Accountancy Important Questions Chapter 5 Subsidiary Books Important Questions and Answers.

Maharashtra State Board 11th Commerce BK Important Questions Chapter 5 Subsidiary Books

Objective Type Questions & Answers

1. Answer the following questions in one sentence.

Question 1.
Which transactions are recorded in the Return Outward Book?
Answer:
Return of goods purchased on credit to the suppliers is only recorded in the Return Outward Book.

Question 2.
Which transactions are recorded in the Return Inward Book?
Answer:
Goods sold on credit when returned by the customers due to certain reasons are only recorded in the Return Inward Book.

Question 3.
Who is a payee in case of cheque?
Answer:
A person to whom the amount of cheque is payable or paid is called a payee.

Question 4.
What is a dishonour of cheque?
Answer:
When the bank refuses to pay the amount of cheque on its presentation to the payee for certain reasons, the cheque is said to be dishonoured.

Question 5.
What is Pass Book?
Answer:
A bank passbook is a small booklet in which the details of all ledger entries in respect of banking transactions appearing in the books of the bank are entered for the knowledge of the account holder.

Question 6.
What is a Bank Book?
Answer:
A book maintained by businessmen to record only banking transactions is called Bank Book.

Question 7.
What do you mean by crossed cheque?
Answer:
A cheque on which two parallel transverse lines are drawn on its face at the left-hand top corner with or without any word is called crossed cheque.

Question 8.
What is meant by Bank Overdraft?
Answer:
The amount withdrawn by the account holder from his current account in excess of the balance standing in that account up to the specified limit is known as ‘Bank overdraft’.

Question 9.
What do you mean by analytical petty cash book?
Answer:
A petty cash book that had many sub-columns on the payment side for recording expenses that are repetitive in nature is called an analytical/columnar petty cash book.

Question 10.
What are opening entries?
Answer:
Entries passed at the beginning of the financial year to bring the assets and liabilities in the books of account are known as opening entries.

Question 11.
What are closing entries?
Answer:
Entries passed at the end of the financial year to close the accounts of expenses and incomes are called closing entries.

Question 12.
What are transfer entries?
Answer:
Entries passed to transfer the balance of one account to another account are known as transfer entries.

Question 13.
What are adjustment entries?
Answer:
The accounting entries are passed into the books of accounts to bring certain items which do not appear in the trial balance.
e.g. depreciation, further bad debts, closing stock, incomes receivable, etc. are called adjustment entries.

Question 14.
What is a cheque?
Answer:
A cheque is a written order given by the account holder to the bank to pay the sum of money specified there into himself or to the person in whose favour the cheque is issued.

Question 15.
What is a ‘Pay-in slip’?
Answer:
Pay-in-slip is a document used by the account holder for depositing cash as well as cheque into the bank.

Question 16.
What is a ‘Debit Note’?
Answer:
A document that is prepared to give debit if less debit is given earlier or to cancel the wrong credit or extra credit given is called a debit note.

Question 17.
What is a ‘Credit Note’?
Answer:
A document that is prepared to give credit if less credit is given earlier or to cancel the wrong debit or extra debit given is called a credit note.

2. Give a word/term or phrase for each of the following statements:

Question 1.
Signing on the backside of the cheque to transfer its ownership.
Answer:
Endorsement of Cheque

Question 2.
An extract of customer’s account maintained by the bank.
Answer:
Pass Book

Question 3.
A type of cheque whose payment is done across the counter of the bank.
Answer:
Bearer Cheque

Question 4.
Bank on whom a cheque is drawn.
Answer:
Drawee

Question 5.
Document used for depositing cash or cheque into the bank.
Answer:
Pay-in-slip

Question 6.
Subsidiary book in which only credit sale of goods is recorded.
Answer:
Sales Book

Question 7.
Subsidiary book in which return of goods purchased on credit is recorded.
Answer:
Purchase Return

Question 8.
Source document on the basis of which Purchase Book is prepared.
Answer:
Inward Invoice

Question 9.
Source document on the basis of which Sales Book is prepared.
Answer:
Outward Invoice

Question 10.
Source document on the basis of which Purchase Return Book is prepared.
Answer:
Debit Note

Question 11.
Source document on the basis of which Sales Return Book is prepared.
Answer:
Credit Note

Question 12.
Accounting entries passed in the journal proper in the beginning of the financial year.
Answer:
Opening Entries

Question 13.
Accounting entries are passed in the journal proper at the end of the financial year.
Answer:
Closing Entries

Question 14.
Bank’s refusal to pay the amount of cheque to the payee.
Answer:
Dishonour of Cheque

Question 15.
Book in which small payments are recorded.
Answer:
Petty Cash Book

Question 16.
Type of bank account in which money is deposited for a fixed period of time.
Answer:
Fixed Deposit Account

Question 17.
A written order is issued by the account holder to the bank to pay a certain amount from his account.
Answer:
Cheque

Question 18.
A cheque on which two parallel transverse lines are drawn on its face at the left-hand top corner with or without certain words.
Answer:
Crossed Cheque

Question 19.
A person who endorses the cheque.
Answer:
Endorser

Question 20.
A person in whose favour the cheque is endorsed.
Answer:
Endorsee

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

Question 1.
The total of the payment side can be greater than the total of the receipt side in the case of the bank column.
Answer:
This statement is True.
It is an overdraft on the current account.

Question 2.
A cheque received and deposited into the bank on the same day is a contra entry.
Answer:
This statement is False.
A cheque received and deposited on the same day is not a contra entry.

Question 3.
Interest on overdraft charged by the bank is recorded in the cash column.
Answer:
This statement is False.
Interest on overdraft charged by the bank is recorded in the bank column.

Question 4.
It is not necessary to record dishonour of cheques in the cash book.
Answer:
This statement is False.
It is necessary to record dishonour of cheques in the cash book.

Question 5.
Businessman generally operates savings bank account.
Answer:
This statement is False.
Businessman generally operates a current account with the bank.

4. Do you agree with the following statements.

Question 1.
Issue of Bearer cheque record on payments side of cash book in Bank Column.
Answer:
Agree

Question 2.
Subsidiary books are the books of secondary entry.
Answer:
Disagree

Question 3.
Cash Discount is recorded in the cash book with cash and Bank columns.
Answer:
Disagree

Question 4.
Credit sale of goods to Mr. Harsh ₹ 12,000 at 5% cash discount recorded on the receipts side of cash book.
Answer:
Disagree

Question 5.
All Business transactions are recorded in the cash book only.
Answer:
Disagree

Question 6.
Subsidiary books are useful for small trades only.
Answer:
Disagree

Question 7.
The big amount of payment of the organization is recorded in Petty Cash Book.
Answer:
Disagree

Question 8.
Sale of the old computer on credit recorded in the sales journal.
Answer:
Disagree

Question 9.
Cashbook cash column debit side is always greater than credit side.
Answer:
Disagree

Question 10.
When goods are returned by the buyer to the seller, Seller sends a credit note.
Answer:
Agree

5. Complete the following sentences:

Question 1.
Cash book is a ___________ book.
Answer:
Subsidiary

Question 2.
Only ___________ transactions are recorded in Simple Cash Book.
Answer:
Cash

Question 3.
Purchase book always shows ___________ balance.
Answer:
Debit

Question 4.
Sales book shows ___________ balance.
Answer:
Credit

Question 5.
Cash column of cash book can never have a ___________ balance.
Answer:
Credit

Question 6.
The source document for recording sales book is ___________
Answer:
Outward Invoice

Question 7.
___________ columns of a cash book are never balanced.
Answer:
discount

Question 8.
Credit purchase of goods are recorded in ___________
Answer:
purchase book

Question 9.
A person who draws a cheque is called ___________
Answer:
drawer

Question 10.
All expenses are recorded on the ___________ side of Cashbook.
Answer:
payment

Question 11.
When a bank refuses to make the payment of the cheque, it is said to be ___________
Answer:
dishonoured

Question 12.
The person who keeps a record of small payments is known as ___________
Answer:
petty cashier

Question 13.
In ___________ small cash payment of expenses are recorded.
Answer:
petty cash book

Question 14.
In ___________ petty cash book, on payment side there are many sub columns.
Answer:
analytical

Question 15.
___________ advance is given to the petty cashier.
Answer:
Petty

Question 16.
___________ means fixed amount of petty advance.
Answer:
Imprest

Question 17.
___________ petty cash book is not popular in the business world.
Answer:
Simple

Question 18.
Petty cash book is balanced at the end of every ___________
Answer:
month

Question 19.
Only ___________ discount is recorded in the books of accounts.
Answer:
cash

Question 20.
Cash book is book of ___________ entry.
Answer:
prime

Question 21.
___________ book is an extract of customer’s account in the ledger of bank.
Answer:
pass

Question 22.
The debit side of the passbook is called ___________ side.
Answer:
receipt

Question 23.
To draw 2 parallel lines on the face of the cheque is called ___________ of the cheque.
Answer:
crossing

Question 24.
Discount received is recorded on ___________ side of cash book.
Answer:
credit

Question 25.
The documents from which the returns to suppliers are recorded is known as ___________
Answer:
debit note

Question 26.
Sales Return book is also called as ___________
Answer:
return inward book

Question 27.
Purchase of goods on credit basis are recorded in ___________
Answer:
purchase book

Question 28.
Account in which there is restriction on withdrawals are called ___________ account.
Answer:
savings

Question 29.
___________ Entry is recorded on both the sides of cash with and bank columns.
Answer:
Contra

Question 30.
In sale journal goods sold on ___________ are recorded.
Answer:
Credit

Question 31.
Machinery purchase on credit will be recorded in ___________ subsidiary book.
Answer:
Journal Proper

Question 32.
Return of goods sold on credit by the customers will be entered in ___________ journal.
Answer:
Sales Return

Question 33.
Cash discount is recorded in ___________ book.
Answer:
Journal Proper

Question 34.
___________ Note is prepared when goods are returned to supplier.
Answer:
Debit

Question 35.
___________ is used to deposit cash on cheque in the bank.
Answer:
Pay-in-slip

Question 36.
___________ Cheque is more safer for payments.
Answer:
Cross Account Payee

6. Correct the following sentences and rewrite them same.

Question 1.
Credit sale of goods recorded in cash book receipts side.
Answer:
Cash sale of goods recorded in cash book receipts side.

Question 2.
Journal proper book is used to record cash transactions.
Answer:
Cashbook is used to record cash transactions.

Question 3.
Pay-in-slip is us to withdraw money from Bank.
Answer:
Pay-in-slip is us to deposit the money into the Bank.

Question 4.
The dividend received is a loss for the business.
Answer:
The dividend received is profit for the business.

7. Complete the following Table.

Question 1.

Answer:
62,500

Question 2.

Answer:
3,500

Question 3.

Answer:
2,05,000

Question 4.

Answer:
26,500

Question 5.

Answer:
1,25,000

Question 6.

Answer:
3,50,000

Question 7.

Answer:
4,50,000

Question 8.

Answer:
550

Question 9.

Answer:
1,990

Solved Problems

Simple/Single Column Cash Book

Question 1.
Prepare a simple cash book from the following information:
2019 January
1 Mr. Ashvin started the business with cash of ₹ 95,000.
3 Purchased furniture for office use ₹ 17,500.
4 Purchased goods worth ₹ 11,000.
7 Purchased machinery for ₹ 15,000.
10 Sold goods of ₹ 14,300 to Sandeep Traders for cash.
13 Received from Suyash ₹ 9,000.
15 Withdrew ₹ 2,500 from business for personal use.
19 Borrowed loan from Mr. Tilak ₹ 40,000.
22 Purchased goods of ₹ 14,000 at 5% trade discount.
26 Paid salary to staff ₹ 18,000.
29 Paid carriage on goods purchased ₹ 1,400.
30 Paid electricity bill ₹ 4,980.
31 Deposited into bank ₹ 7,000.
Solution:
In the books of Mr. Ashvin

Working Notes:
1. 22nd Jan.:
Net Purchase Price = Purchase Price – 5% Trade Discount
= 14,000 – 5% of 14,000
= 14,000 – 700
= ₹ 13,300

2. Balance of Cash on 31st Jan. = Total of Receipt side – Total of Payment side
= 1,58,300 – 90,680
= ₹ 67,620

Question 2.
Prepare a simple cash book of Mr. Shriram from the following details:
2019 Feb.
1 Balance of cash ₹ 65,500.
2 Brought additional capital ₹ 12,000.
4 Received from Nilesh on account ₹ 3,800.
7 Purchased goods from United Ltd. ₹ 16,000 and paid half the amount immediately.
9 Received commission from Aarti Traders ₹ 2,650.
10 Paid to Prithviraj Traders on account ₹ 17,800.
13 Purchased stationery for office use ₹ 2,460.
17 Received rent ₹ 4,900.
20 Paid ₹ 1,750 for insurance premium.
22 Sold goods for cash ₹ 13,800.
25 Purchased 10% debentures of ₹ 20,000
27 Paid telephone bill ₹ 3,000 and electricity bill ₹ 2,340.
28 Deposited into the bank all cash in excess of ₹ 11,000.
Solution:
In the books of Mr. Shriram

Working Note:
Dates: 28th February 2011:
Excess Cash Deposited = Total of Receipt Side – Total of Payment side including Closing Cash balance
= 1,02,650 – 66,350
= ₹ 36,300

Two Column Cash Book

Question 3.
Enter the following transaction in a cash book with cash and bank columns for the month of April 2019:
2019 April
1 Started business with cash ₹ 30,000.
2 Opened a current account with the bank and deposited ₹ 9,000.
5 Received ₹ 4,850 for Cash Sales and discount allowed ₹ 50.
6 Purchased goods of ₹ 3,000 @ 10% cash discount and half the amount was paid by cash and remaining by cheque.
9 Received a crossed cheque for ₹ 7,775 from Megha Associates and discount allowed ₹ 25.
12 Purchased machinery of ₹ 13,300 and paid for installation ₹ 700.
15 Received a bearer cheque of ₹ 735 from Rahul in full settlement of his account ₹ 800.
17 Deposited into the bank ₹ 2,000.
20 Transferred ₹ 8,000 from Savings Account to Current Account.
22 Received a hearer cheque from Vinod ₹ 2,230.
24 Deposited the cheque received from Vinod into the bank.
29 Bank informed that cheque received from Vinod is dishonoured.
30 Paid for printing bill book ₹ 660.
31 Withdrew from the bank for office use ₹ 1,000.
Solution:
In the books of ___________

Working Notes:
1. Transaction dated 6th April 2019.
Cash Discount = 10% of Goods Purchased
= 10% of 3,000
= ₹ 300
Net Cash Payable = 3,000 – 300 = ₹ 2,700
Amount paid in cash = \(\frac{1}{2}\) of 2,700 = ₹ 1,350
Amount paid by cheque = \(\frac{1}{2}\) of 2,700 = ₹ 1,350

2. Dated: 12th April, 2019.
Cost of Machinery = Purchase Price + Installation Charges
= 13,300 + 700
= ₹ 14,000

3. Transaction dated: 29th April, 2019.
Entry for dishonour of Vinod’s Cheque:
Earlier Entries:

Question 4.
Enter the following transaction of Hariram Bros, in a cash book with cash and bank column for the month of May 2019.
2019 May
1 Cash Balance ₹ 33,000
Bank Balance ₹ 8,000
3 Received from Prerna cash ₹ 2,750 and a bearer cheque for ₹ 645.
6 Paid to Arjun ₹ 5,300 by cheque and discount received ₹ 125.
8 Cash sales ₹ 5,645 and discount allowed ₹ 55.
10 Cheque received on 3 May 2011 deposited into the bank for collection.
12 Deposited into bank ₹ 4,000.
15 Cheque received from Prerna returned dishonoured.
18 Purchased goods from Indrajit ₹ 4,000 at an 8% trade discount and paid half the amount immediately.
20 Bank paid insurance premium under our standing instruction ₹ 1,950 and collected interest on investment ₹ 3,650.
22 Cheque issued to Arjun was dishonoured.
24 Lucky Stores directly deposited into our bank ₹ 9,500.
25 Paid salaries by cheque ₹ 5,700.
26 Withdrew by cheque ₹ 2,000 for office use and ₹ 1,500 for personal use.
31 Deposited into the bank all cash in excess of ₹ 5,000.
Solution:
In the books of Hariram Bros.

Working Notes:
1. Transaction dated 3rd May 2019:
Receipt of bearer cheque of ₹ 645 is debited to Cash A/c
Hence, Cash A/c is debited by 2,750 + 645 = ₹ 3,395

2. Transaction dated 10th May 2019:
Entry for deposit of cheque ₹ 645
Bank A/c ……………. Dr. 645
To Cash A/c 645

3. Transaction dated 15th May 2019:
Entry for dishonour of Prerna’s cheque.

When reverse entries are reconciled Cash A/c’s gets cancelled.
? Entry for dishonour of cheque is
Prerna’s A/c…………..Dr. 645
To Bank A/c 645

4. Transaction dated 18th May, 2019:
Net Price of goods purchased = Purchase Price – Trade discount
= 4,000 – 8% of 4,000
= 4,000 – 320
= ₹ 3,680
Amount Paid = \(\frac{1}{2}\) 3,680 = ₹ 1,840

5. Date: 31st May 2019:
Excess Cash deposited = Total of a debit column of cash – Total of credit column of cash including the closing balance
= 44,040 – 11,485
= ₹ 32,555

Question 5.
Enter the following transaction of Mr. Chavan in a cash book with cash and bank column for the month of April 2019.
2019 April
1 Cash Balance ₹ 56,000
Bank Overdraft ₹ 11,000
3 Purchased goods for ₹ 13,000 for cash at 2% cash discount and amount paid by cheque.
6 Received a bearer cheque for ₹ 13,250 in full settlement of ₹ 13,500 from Govind Traders.
9 Purchased 100 shares of Amar Ltd. of ₹ 100 each at ₹ 110 each and paid by cheque.
11 Sold goods of ₹ 7,000 at a 5% cash discount to Pramod and he paid half the amount immediately.
14 Deposited into bank ₹ 11,000.
17 Received a crossed cheque for ₹ 18,000 from Gajanan Traders.
20 Bank paid our telephone bill ₹ 3,230.
21 Bank charged ₹ 540 as interest on overdraft.
22 Paid by cheque to Urmila ₹ 8,000.
25 Deposited into the bank the cheque received from Govind Traders.
27 Received a bearer cheque for ₹ 3,460 for rent which was deposited into the bank.
29 Bank informed that the cheque received for rent was dishonoured.
30 Paid life insurance premium of Mr. Chavan ₹ 4,250 by cash and electricity bill ₹ 7,400 by cheque.
Solution:
In the books of Mr. Chavan

Working Notes:
1. Transaction dated 3rd April 2019:
Net payment made on cash purchases = Purchase Price – Cash discount
= 13,000 – 2% on 13,000
= 13,000 – 260
= ₹ 12,740

2. Transaction dated 9th April 2019:
Amount paid by cheque for purchase of shares = No. of shares purchased × Market value
= 100 × 110
= ₹ 11,000

3. Closing balance of Cash book
Cash balance = 72,575 – 28,500 = ₹ 44,075
Bank overdraft balance = 57,370 (Cr. column) – 45,710 (Dr. column)
Overdraft = ₹ 11,660

Petty Cash Book

Question 6.
Enter the Following transaction in a petty cash book having analysis columns for the month of October 2019.
2019 Oct.
1 Received cash from head cashier ₹ 1,350.
3 Paid packing charges ₹ 102.
6 Paid for postage ₹ 43.
9 Purchased 3 office files of ₹ 25 each.
13 Gave a tip to watchman ₹ 20.
18 Gave advance to clerk Mr. Shrikant ₹ 280.
22 Paid for printing ₹ 162.
25 Paid for advertisement ₹ 274.
27 Paid cleaning and washing charges ₹ 46.
29 Gave donation for Diwali celebration ₹ 150.
31 Purchased revenue stamps ₹ 65.
Solution:
Analytical Petty Cash Book of ___________

Question 7.
Enter the following transaction in an analytical petty cash book under the imprest system for the month of February 2019.
2019 Feb.
1 Received cheque from Head Cashier ₹ 2,700.
4 Purchased pencils for ₹ 45, inkpot ₹ 25, and papers ₹ 55.
6 Paid for repairs ₹ 190.
10 Paid taxi fare to Manager ₹ 168.
13 Paid subscription for newspaper ₹ 212.
17 Paid for refreshments to customers ₹ 175.
19 Paid to Ranjeet in settlement of his account ₹ 230.
21 Paid wages to casual labour ₹ 220.
24 Paid electricity bill ₹ 525.
26 Paid for carriage ₹ 105.
27 Purchase a wooden chair for ₹ 275.
Solution:
Analytical Petty Cash Book of ___________

Question 8.
Mr. Shrinath maintains a columnar petty cash book on the Imprest system. The Imprest amount is ₹ 850. The following information, show how his Petty Cash Book would appear for the week ended 7th September. 2019.
2019 Sept.
1 Balance in hand ₹ 125.
Postage ₹ 28.
Stationery ₹ 35.
Refreshment expenses ₹ 20.
3 Travelling and Conveyance ₹ 34.
Miscellaneous Expenses ₹ 5.
Refreshment expenses ₹ 25.
4 Repairs charges ₹ 170.
Paid for Postage ₹ 21.
5 Refreshment expenses ₹ 22.
Travelling expenses ₹ 32.
Stationery ₹ 47.
6 Refreshment expenses ₹ 19.
7 Miscellaneous Expenses ₹ 12.
Paid for Postage ₹ 7.
Repair charges ₹ 75.
Solution:
Analytical Petty Cash Book of Mr. Shrinath

Purchase Book, Sales Book, Purchase Return Book, and Sales Return Book

Question 9.
Prepare Purchase Book and Sales Book, M/s. S.K. Traders dealer in ready-made garments, Mumbai.
2019 April
1 Purchased goods from M/s. Jalna Traders, Delhi for ₹ 10,000 at 10% T.D.
4 Sold goods to M/s Kalpana Stores, Ahmedabad for ₹ 15,000 at 5% T.D.
10 Bought goods from M/s. Raj Enterprise, Patna for ₹ 5,000.
15 Sold goods to M/s Sagar Traders, Kanpur for ₹ 20,000 at 20% T.D.
25 Bought goods from M/s. Rakesh Stores, Banglore for ₹ 12,000 @ 5% T.D.
Rate of GST applicable on ready made garments are CGST @ 9%, SGST @ 9% and IGST @ 18%.
Solution:
In the books of M/s. S.K. Traders, Mumbai
Purchase Book (Analytical)

Sales Book (Analytical)

Note: In the case of inter-state sales IGST is used.

Journal Proper

Question 10.
Journalise the following transactions in the Journal Proper of Mr. Mahadev.
1 Pass opening entries: Debtors ₹ 20,000; Creditors ₹ 30,000; Computer ₹ 50,000 and Capital ₹ 40,000.
2 Pass closing entries: Purchases ₹ 10,000; Sales ₹ 25,000; Salaries ₹ 20,000 and Carriage ₹ 2,000.
3 Pass adjustment entries: Outstanding Wages ₹ 1,000 and Prepaid Insurance ₹ 500.
4 Pass transfer entries: Gross Profit ₹ 15,000; Net loss ₹ 2,000 and Drawings ₹ 4,000
5 Bought Machinery on credit from M/s. Tech ltd. for ₹ 50,000.
6 Allowed cash discount of ₹ 1,000 to Ajay.
Solution:
In the books of Mr. Mahadev
Journal Proper

Balbharti Maharashtra State Board 11th Commerce Book Keeping & Accountancy Important Questions Chapter 4 Ledger Important Questions and Answers.

Maharashtra State Board 11th Commerce BK Important Questions Chapter 4 Ledger

1. Answer in one sentence only.

Question 1.
State the meaning of ‘Debit Balance’.
Answer:
Excess of the debit total of an account over its credit total is called debit balance.

Question 2.
What do you mean by Credit Balance?
Answer:
Excess of credit total of an account over its debit total is called credit balance.

Question 3.
What is the balance of Outstanding Salary A/c?
Answer:
The balance of Outstanding Salary A/c is a credit balance.

Question 4.
What is the balance of Cash A/c?
Answer:
The balance of Cash A/c is always a debit balance.

Question 5.
Where is the balance of Salaries A/c transferred at the end of the year?
Answer:
At the end of the year, the balance of Salaries A/c is transferred to Profit and Loss A/c.

Question 6.
From which books of accounts posting is made in the Ledger?
Answer:
From Journal and Subsidiary books posting is made in the ledger.

Question 7.
What do you mean by the head of an Account?
Answer:
The name of the account which is written on the top of the ledger account in the middle is called “Head of an account”.

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

Question 1.
A bound book of Account.
Answer:
Ledger

Question 2.
The credit balance of the Bank Account.
Answer:
Bank Overdraft

Question 3.
Recording of transactions from Journal to Ledger.
Answer:
Ledger Posting

Question 4.
Page number of Ledger.
Answer:
L.F. No.

Question 5.
The right-hand side of an account.
Answer:
Credit Side

Question 6.
The left-hand side of an account.
Answer:
Debit Side

Question 7.
Excess of a debit total of an account over its credit total.
Answer:
Debit Balance

Question 8.
Excess of credit total of an account over its debit total.
Answer:
Credit Balance

Question 9.
A secondary book of account in which entries are recorded from Journal or Subsidiary books.
Answer:
Ledger

Question 10.
Page of the account book.
Answer:
Folio

Question 11.
A book of accounts in which all ledger accounts are maintained.
Answer:
Ledger

Question 12.
Type of accounts that are not balanced but transferred to Trading Account or P/L A/c.
Answer:
Nominal Accounts

Question 13.
An account where the total purchase book is posted.
Answer:
Purchases Account

Question 14.
A statement of accounts’s prepared from the balances of the ledger account.
Answer:
Trial Balance

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

Question 1.
_______________ is the act of transferring an entry from journal to ledger.
(a) Journalising
(b) Casting
(c) Balancing
(d) Posting
Answer:
(d) Posting

Question 2.
Cash account always shows _______________ balance.
(a) Credit
(b) Negative
(c) Minus
(d) Debit
Answer:
(d) Debit

Question 3.
Bank overdraft means _______________ balance of Bank A/c.
(a) Debit
(b) Credit
(c) Positive
(d) Nil
Answer:
(b) Credit

Question 4.
Real accounts generally shows _______________ balance.
(a) Debit
(b) Credit
(c) Negative
(d) Nil
Answer:
(a) Debit

Question 5.
Excess of debit total of an account over it’s credit total indicates _______________ balance.
(a) Negative
(b) Positive
(c) Debit
(d) Credit
Answer:
(c) Debit

Question 6.
When goods are sold on credit _______________ account is credited.
(a) Buyer’s A/c
(b) Cash A/c
(c) Sales A/c
(d) Seller’s A/c
Answer:
(c) Sales A/c

Question 7.
When the total of debit side of an account exceeds credit side, it is called _______________ balance.
(a) Debit
(b) Credit
(c) Nil
(d) Real
Answer:
(a) Debit

Question 8.
Machinery A/c shows _______________ balance.
(a) Credit
(b) Debit
(c) Positive
(d) Negative
Answer:
(b) Debit

Question 9.
Left hand side of an account is called _______________
(a) Credit
(b) Debit
(c) Middle
(d) Centre
Answer:
(b) Debit

Question 10.
_______________ is prepared from the balances in the ledger accounts.
(a) List
(b) Journal
(c) Book
(d) Trial Balance
Answer:
(d) Trial Balance

Question 11.
Total of Sales book is _______________ to sales account.
(a) entered
(b) moved
(c) posted
(d) given
Answer:
(c) posted

Question 12.
Wages A/c is transferred to _______________ A/c.
(a) Trading A/c
(b) Profit & Loss A/c
(c) Trial Balance
(d) Any
Answer:
(a) Trading A/c

Question 13.
All entries are posted from Journal to _______________
(a) Ledger
(b) Balance Sheet
(c) Trial Balance
(d) Cash A/c
Answer:
(a) Ledger

4. State whether the following statements are ‘True or False’ with reasons.

Question 1.
Ledger accounts are balanced every day.
Answer:
This statement is False.
Ledger accounts are balanced on a particular period of time or on the accounting year of the firm. They are not balanced every day.

Question 2.
Every account is divided into two sides.
Answer:
This statement is True.
Every account is divided into two sides i.e. Debit and Credit to do ledger pasting from a journal which follows the rules of double-entry book-keeping.

Question 3.
The discount allowed is a real account.
Answer:
This statement is False.
Discount allowed is an expense for the business. All expenses come under the Nominal account. So the discount allowed is a Nominal account.

Question 4.
The bank is a Nominal A/c.
Answer:
This statement is False.
A bank is an Artificial person created by law. The bank is personal accounts.

Question 5.
Accounts of expenses may show a credit balance.
Answer:
This statement is False.
Accounts of expenses always show debit balance. They fall under the nominal account and its Golden rule is to Debit all Expenses.

Question 6.
A Debtors A/c always show a credit balance.
Answer:
This statement is False.
A Debtor A/c always shows a Debit balance. The debtor is a personal account and as per the rule of personal account Debit the receiver.

Question 7.
When goods are sold for cash, the personal a/c of the buyer is debited.
Answer:
This statement is False.
In a cash transaction, there is no Personal A/c. The personal account comes in a credit transaction. So when goods are sold for cash, the cash account is debited. A cash account is a real account and as per rule debit what comes in.

Question 8.
Capital a/c is a nominal a/c.
Answer:
This statement is False.
Capital is a Personal account. Capital is the amount invested by the proprietor in his business. A proprietor is a person. Capital is also personal A/c.

Question 9.
Drawing a/c is a personal a/c.
Answer:
This statement is True.
Drawings mean cash or goods withdrawn by the proprietor for his personal or family use he is a person. So drawing is personal A/c.

Question 10.
Narration is not necessary for a ledger.
Answer:
This statement is False.
Narration is necessary for a Journal book and not in Ledger. Ledgers are self-narrative as every ledger has headed.

Question 11.
All a/c’s are closed down at the end of the accounting year.
Answer:
This statement is True.
All ledger accounts are closed an accounting year or Financial year to prepare the Trial balance and Financial statements of the year.

Question 12.
Recording of a transaction in the journal is called posting.
Answer:
This statement is False.
The process of recording a transaction in the Journal is called Journalising. Posting means transferring journal entries to respective ledger accounts.

Question 13.
Balance of personal a/c is brought down for the next year.
Answer:
This statement is True.
Personal accounts are the account of Debtors or Creditors. The business has to collect or pay amounts on personal accounts. Current year collections or payments are done in the following year. So balances of personal accounts are brought for the next year.

Question 14.
All transactions are recorded directly in the ledger.
Answer:
This statement is False.
First, every transaction is recorded in a Journal book or Subsidiary book and from there they are posted to respective ledger accounts. No transaction can be recorded directly in the ledger.

Question 15.
Ledger Folio and index are necessary for the ledger.
Answer:
This statement is True.
The index is necessary to final particular account on its page number and ledger folio number is also necessary for cross-checking with the journal book. This makes handling convenient and easier.

Question 16.
Ledger posting is not necessary for journal proper.
Answer:
This statement is False.
Ledger posting is necessary for journal proper. From Ledger trial balance and financial statements are prepared for the accounting year. Without posting of journal proper Trial balance and financial statements will not be tally and can’t give true and fair accounting.

Question 17.
Ledger Folio is recorded in the journal.
Answer:
This statement is True.
Ledger folio is a page of the ledger, where posting is made from a journal book. For cross-reference, the ledger folio is recorded in the journal.

Question 18.
Ledger posting is made before journal entry.
Answer:
This statement is False.
Ledger posting is made after journal entry. First, all transactions are recorded to Journal and from the journal, posting is made to Ledger.

5. Fill in the blanks.

Question 1.
Debtors A/c shows _______________ balance.
Answer:
Debit

Question 2.
Left hand side of an account is called _______________ side.
Answer:
Debit

Question 3.
_______________ is prepared from the balances in the Ledger A/c.
Answer:
Trial Balance

Question 4.
Total of salary A/c is transfered to _______________ A/c.
Answer:
Profit and loss A/c

Question 5.
b/d (brought down) balance indicates _______________ balance.
Answer:
Opening

Question 6.
_______________ Balance on Nominal Account shows Inconies or gains.
Answer:
Credit

Question 7.
Debtors A/c shows _______________ balance.
Answer:
Debit

Question 8.
Drawing A/c shows _______________ balance.
Answer:
Debit

Question 9.
Wages A/c balance transferred to _______________ A/c.
Answer:
Profit and Loss

Question 10.
Discount allowed shows _______________ Balance.
Answer:
Debit

Question 11.
Dividend received shows _______________ Balance.
Answer:
Credit

Question 12.
Ledger is the _______________ book of Accounts.
Answer:
Principal

6. Complete the following table.

Question 1.

Answer:
Credit balance

Question 2.

Answer:
Ledger

Question 3.

Answer:
Credit Balance

Question 4.

Answer:
Livestock A/c

Question 5.

Answer:
Output GST

7. Put ‘✓’ mark for the nature of balance for the following.

Question 1.

Account	Dr. Balance	Cr. Balance
1. Salary A/c
2. Purchase A/c
3. Sales Return A/c
4. Machinery A/c
5. Bank Balance A/c
6. Cash Balance A/c
7. Sale A/c
8. Purchase Return A/c
9. Bills Payable A/c
10. Debtors A/c
11. Creditors A/c
12. Stationery A/c
13. Furniture A/c
14. Amit’s Loan A/c

Answer:

Account	Dr. Balance	Cr. Balance
1. Salary A/c	✓
2. Purchase A/c	✓
3. Sales Return A/c	✓
4. Machinery A/c	✓
5. Bank Balance A/c	✓
6. Cash Balance A/c	✓
7. Sale A/c		✓
8. Purchase Return A/c		✓
9. Bills Payable A/c		✓
10. Debtors A/c	✓
11. Creditors A/c		✓
12. Stationery A/c	✓
13. Furniture A/c	✓
14. Amit’s Loan A/c		✓

Balbharti Maharashtra State Board 11th Commerce Book Keeping & Accountancy Important Questions Chapter 3 Journal Important Questions and Answers.

Maharashtra State Board 11th Commerce BK Important Questions Chapter 3 Journal

1A. Answer in One Sentence:

Question 1.
What do you mean by Journalising?
Answer:
Journalisation means a process of recording two-fold effects of business transactions in the summarized form of debit and credit in the journal.

Question 2.
Which column in a journal is not filled in at the time of journalising?
Answer:
Ledger Folio column in a journal is not filled in at the time of journalising.

Question 3.
Which account is credited when Salary is paid by cheque?
Answer:
Bank Account is credited when salary is paid by cheque.

Question 4.
Why is a journal called the book of prime entry?
Answer:
Journal is called a book of prime entry because all the business transactions are recorded first in the journal in a chronological order i.e. in the order of their occurrence.

Question 5.
In which order the transactions are recorded in a journal.
Answer:
The transactions are recorded in a journal in chronological order i.e. in the order of their occurrence or taking place.

Question 6.
Which account is debited, when goods are destroyed by fire?
Answer:
When goods are destroyed by fire, the Loss by Fire Account is debited.

2. Correct the following statements and rewrite the statements.

Question 1.
Transactions can be recorded in any order in the Journal.
Answer:
Transactions must be recorded in chronological order in the Journal.

Question 2.
Trade discount is recorded in the books of accounts.
Answer:
A cash discount is recorded in the books of accounts.

Question 3.
Trade discount is calculated after cash discount while calculating discount on purchase or sales.
Answer:
Trade discount is calculated before cash discount while calculating discount on purchase or sales.

Question 4.
Trade discount is allowed for prompt payments.
Answer:
A cash discount is allowed for prompt payments.

Question 5.
The process of entering or recording the transactions in the Journal is called posting.
Answer:
The process of entering or recording the transaction in a Journal is called Journalising.

3. Do you agree or disagree with the following statements

Question 1.
Purchase of Assets should be debited to purchase A/c.
Answer:
Disagree

Question 2.
A cash discount is recorded in the books of Accounts.
Answer:
Agree

Question 3.
GST is imposed by the local body.
Answer:
Disagree

Question 4.
Capital is an asset for business organisations.
Answer:
Disagree

Question 5.
With NEFT, RTGS Transaction Cash A/c is affected.
Answer:
Disagree

Question 6.
On purchase of goods or assets output, GST A/c is credited.
Answer:
Disagree

Question 7.
5% GST Charge on luxury cars.
Answer:
Disagree

Question 8.
GST Generates income to Central Government only.
Answer:
Disagree

Question 9.
Ledger Folio column in Journal filled while passing Journal entry only.
Answer:
Disagree

Question 10.
Purchase of shares of TATA Ltd should be debited to TATA Ltd’s A/c.
Answer:
Disagree