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TS Grewal Solution for Class 11 Accountancy Chapter 5 - Journal

Chapter 1 - Chemical Reactions and Equations. Chapter 2 - Acids, Bases and Salts. Chapter 3 - Metals and Non-metals. Chapter 4 - Carbon and Its Compounds.

Chapter 5 - Ncert solutions class 10th chemistry chapter 5 journal Classification of Ncert Solutions For Class 10th Geography Chapter 5 Vis Elements. Chapter 6 - Life Processes. Chapter 7 - Control and Coordination.

Chapter 8 - How do Organisms Ncert solutions class 10th chemistry chapter 5 journal Chapter 9 - Heredity and Evolution. Chapter 10 - Light Reflection and Refraction. Chapter 11 - Human Eye and Colourful World. Chapter 12 - Electricity. Chapter 13 - Magnetic Effects of Electric Current. Chapter 14 - Sources of Energy.

Chapter 15 - Our Environment. Chapter 16 - Management of Natural Resources. By referring to the 5 Science class 10 solutions available for NCERT, the students are able to avail a simpler procedure of learning. It consists of various to the point question and answers, followed by proper explanations of different subtopics. This solution is what students can avail when they are trying to comprehend the basic concept behind this chapter.

This primary knowledge will prove to be useful when a student moves on towards later years of their education. To understand chemistry as a subject, having a clear concept about elements on the periodic table is necessary. In this segment of chapter 5 science Class 10, students will learn how elements were classified in the periodic table based on their properties. These elements were segregated from one another on the basis of whether they were gases, metals or non-metals.

A German chemist, known to all as Johann Wolfgang Dobereiner, had attempted to group elements based on their properties. Formation of these groups was known as triads. In this section of the periodic classification of elements in Class 10 solutions, learn about how in this table, every eighth element displays properties that are similar to the first one.

This law may appear in the examination so students will need to memorise it thoroughly. In this section of the periodic classification of elements of class 10 NCERT solutions, an introduction to Mendeleev's periodic table has been provided.

In this table, elements were arranged, based on their increasing atomic masses. This periodic table present in Class 10 Science Chapter 5 NCERT solutions was able to predict the existence of certain elements that ncert solutions class 10th chemistry chapter 5 journal then had not been discovered back.

Hydrogen in this table does not have a fixed position, and Mendeleev also fails to provide any explanation regarding the atomic masses being in the wrong order for some elements. Elements present in this table of Class 10 Periodic Classification of Elements solutions have been arranged on the basis of their increasing atomic masses.

Students will need to learn the order of the elements in this periodic table for their examinations. This modern periodic table that we find in Class 10 Science Ch 5 solutions, consists of 7 periods and 18 groups. Elements in a period are set on the basis on the maximum number of electrons present.

There are different trends in the modern periodic table that have been noticed, which students will learn about in this section.

Electronegativity, electron affinity, metallic character, atomic radius. Here are some of the benefits of availing Class 10th Science chapter 5 solutions from Vedantu. The solution is framed in a question and answer ncert solutions class 10th chemistry chapter 5 journal to ease the process of learning. All questions come with accurate solutions.

Areas of uttermost importance that might appear in examinations are covered. Help in building the foundation for a student's knowledge about the subject. Solution is constructed in a step by step manner to help a student understand easily.

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Case 1- If Profits before any interest for the year amounted to Rs 21, Case 2- If Profits before any interest for the year amounted to Rs 3, Case 3- If Profits before any interest for the year amounted to Rs 5, Case 4- If Loss before any interest for the year amounted to Rs 1, Bat and Ball are partners sharing the profits in the ratio of 2: 3 with capitals of Rs1,20, and Rs.

On 1st October, , Bat and Ball granted loans of Rs. Bat had allowed the firm to use his property for business for a monthly rent of Rs. The loss for the year ended 31st March, before rent and interest amounted to Rs 9, A and B are partners.

B is entitled to a salary of Rs3, per month. Profit for the current year before interest and salary to B isRs80, Prepare Profit and Loss Appropriation Account. X, Y and Z are partners in a firm sharing profits in 2 : 2 : 1 ratio. The fixed capitals of the partners were: X Rs. Z is to be allowed a salary of Rs. The profit of the firm for the year ended 31st March, after debiting Z's salary was Rs. X and Y are partners sharing profits in the ratio of 3 : 2 with capitals of Rs.

Y is to be allowed an annual salary of Rs6, which has not been withdrawn. Profit for the year ended 31st march, before interest on capital but after charging Y's salary amounted toRs24, Prepare an account showing the allocation profits.

Prem and Manoj are partners in a firm sharing profits in the ratio of 3 : 2. The Partnership Deed provided that Prem was to be paid salary of Rs. Interest on Prem's drawings was Rs. Interest on Capitals of the partners were Rs. The firm earned a profit of Rs. Prepare Profit and Loss Appropriation Account of the firm. Reema and Seema are partners sharing profits equally. Their capitals were Rs. The firm incurred a loss of Rs.

The firm has incurred loss, so no interest on capital and salary will be allowed to the partners. Calculation of Loss Share Bhanu and Partab are partners sharings profits eqully. Their fixed capitals as on 1st April, are Rs. Their drawings the year were Rs.

Profit for the year ended 31st March, was Rs. Calculation of Interest on Drawings Amar and Bimal entered into partnership on 1st April, contributing Rs1,50, and Rs2,50, respectively towards capital. The firm earned net profit ofRs1,00, for the year ended 31st March Pass the Journal entry for interest on capital.

Calculation of Interest on Capital Kamal and Kapil partners having fixed capitals of Rs5,00, each as on 31st March, Kamal introduced further capital of Ncert Solutions Class 10th Chemistry Chapter 1 2?? Rs1,00, on 1st October, whereas Kapil withdrewRs1,00, on 1st October, out of capital. The firm earned net profit of Rs. Simran and Reema are partners sharing profits in the ratio of 3 : 2.

Their capitals as on 31st March, were Rs. Pass the journal entries for interest on capital and distribution of profit. Also prepare Profit and Loss Appropriation Account for the year. Anita and Ankita are partners sharing profits equally. Their capitals, maintained following Fluctuating Capital Accounts Method, as on 31st March, were Rs 5,00, and Rs 4,00, respectively.

The firm earned net profit ofRs2,00,Pass the journal entry for interest on capital. Ashish and Aakash are partners sharing profit in the ratio of 3 : 2. Their Capital Accounts showed a credit balance of Rs. Net profit for the year ended 31st March was Rs5,00, Pass the journal entry for interest on capital and prepare Profit and Loss Appropriation Account.

Naresh and Sukesh are partners with capitals ofRs3,00, each as on 31st March, Naresh had withdrawn Rs. Sukesh also had drawings of Rs.

Net profit for the year wasRs2,00,, which is yet to be distributed. Pass the journal entries for interest0 on capital and distribution of profit. On 1st April, , Jay and Vijay entered into partnership for supplying laboratory equipment to government schools situated in remote and backward areas.

They contributed capitals of Rs. During the year the firm earned a profit of Rs. Showing your calculations clearly, prepares 'Profit and Loss Appropriation Account' of Jay and Vijay for the year ended 31st March, Amar, Bhanu and Charu are partners in a firm.

Amar and Bhanu are to get annual salary of Rs1,20, p. Net profit for the year is Rs. Determine the share of profit to be credited to each partner. A, B and C are partners sharing profits and losses in the ratio of 2 : 2 : 1 respectively. Net profit for the year isRs1,10, Determine the amount of commission payable to A. X, Y and Z are partners sharing profits and lossed equally.

The net profit before charging commission is Rs. Determine the amount of commission payable to Z. A, B, C, and D are partners in a firm sharing profits as 4 : 3 : 2 : 1 respectively. It earned a profit of Rs. You are required to show appropriation of profits among the partners. X and Y are partners in a firm.

Y is entitled to a salary of Rs25, p. Net profit before providing for partners' salaries and commission for the year ended 31st March, was Rs. Ram and Mohan, two partners, drew for their personal use Rs. What is the amount of interest chargeable from each partner? Brij and Mohan are partners in a firm. They withdrew Rs.

Calculate interest on drawings of the partners using the appropriate formula. When a partner withdrawn an equal amount at the middle of the every month, then Interest on drawings is to be calculated for six months.

A and B are partners sharing profits equally. A drew regularly Rs. One of the partners in a partnership firm has withdrawn Rs. When a partner withdrawn an equal amount at the beginning of every month for the first six Months then interest on drawings is to be calculated for 4. When a partner withdrawn an equal amount at the end of every month for the first six Months then interest on drawings is to be calculated for 2.

Calculate interest on drawings of Mr. If he withdrew Rs7, in the beginning of each quarte. Case 2. If he withdrew Rs7, at the end of each quarter. Case 3. If he withdrew Rs7, during the middle of each quarter. Case 1 : when a partner withdrawn an equal amount at the beginning of each quarter , then interest On drawings is to be calculated for 7.

Case 2 : when a partner withdrawn an equal amount at the end of the each quarter , then interest On drawings is to be calculated for 4. Case 3 : when a partner withdrawan an equal amount at the middle of the each quarter , then Interest on drawings is to be calculated for 6 months.

Kanika and Gautam are partners doing a dry-cleaning business in Lucknow, sharing profits in the ratio 2: 1 with capitalsRs5,00, andRs4,00, respectively. Kanika withdrew the following amounts during the year to pay the hostel expenses of her son:. Gautam withdrew Rs. He also paidRs20, per month as rent for the office of partnership which was in a nearby shopping complex. C alculation of interest on drawings of kanika Under simple interest method:.

On 1st July, , A introduced Rs. Calculate interest on capital for the financial year ended 31st March, Ram and Mohan are partners in a business. Their capitals at the end of the year were Rs. During the year, Ram's drawings and Mohan's drawings were Rs. Profit Before charging interest on capital during the year was Rs. Capital at the end is given in the question.

During the year, Mahadev's drawings were Rs. Profits during the year ended 31st March, is Rs. During the year, Long withdrew Rs. Profit for the year was Rs. Moli and Bholi contribute Rs. Their respective share of profits is 2 : 3 and the net profit for the year is Rs. Show distribution of profits: i where there is no agreement except for interest on capitals; and ii where there is an agreement that the interest on capital as a charge.

A W hen there is no agreement except for interest on capital:. Note: Since the amount of net profit is less than the total amount of interest on capital, So interest on capital will be allowed in the ratio of interest on capital amount. B W hen there is an agreement that interest on capital as a charge:.

Distribution of net loss in the profit and loss sharing ratio i. Amit and Bramit started business on 1st April, with capitals of Rs. On 1st October, , they decided that their capitals should be Rs. The necessary adjustments in capitals were made by introducing or withdrawing by cheque.

Compute interest on capital for the year ended 31st March, Simrat and Bir are partners in a firm sharing profits and losses in the ratio of 3 : 2. On 31st March, after closing the books of account, their Capital Accounts stood at Rs. On 1st May, , Simrat introduced an additional capital of Rs. On 1st October, , Simart withdrew Rs. The profits for the year ended 31st March, amounted to Rs. Compute the interest on capital if the capitals are a Fixed, and b Fluctuating.

B C omputation of interest on capital if capitals are Fluctuating. C and D are partners in a firm; C has contributed Rs.

In the year ended 31 st March, the profit was Rs. Divide the amount between C and D. Amit and Vijay started a partnership business on 1st April, Their capital contributions were Rs. Profit for the year ended 31st March, before above appropriations wasRs2,16, Interest on drawings amounted to Rs 2, for Amit and Rs. Show how the following will be recorded in the Capital Accounts of the Partners Sohan and Mohan when their capitals are fluctuating:.

Sajal and Kajal are partners sharing profits and losses in the ratio of 2 : 1. Drawings: SajalRs10, and KajalRs8, The net profit for the year ended 31st March, Rs. Note: Net profit means net profit after debit of interest on loan by the partner.

A and B are partners sharing profits and losses in the ratio of 3 : 1. On 1st April, , their capitals were: Rs. During the year ended 31st March, they earned a net profit of Rs. Partners' drawings for the year were: ARs8, and BRs6, Turnover for the year wasRs3,00, A, B and C were partners in a firm having capitals of Rs.

Their Current Account balances were A: Rs. C being the working partner was also entitled to a salary of Rs. The profits were to be capitals: a The first Rs. Prepare Profit and Loss Appropriation Account and pass necessary Journal entry for the appropriation of profits. A and B are partners sharing profits in the ratio of 3 : 2 with capitals ofRs50, andRs30, respectively.

B is to be allowed an annual salary ofRs2, During the year profit prior to interest on capital but after charging B's salary amounted toRs12, P, Q and R are in a partnership and as at 1st April, their respective capitals were: Rs. Q is entitled to a salary of Rs. Profits for the year ended 31st March, , after debiting partners' salaries but before charging interest on capital was Rs.

Prepare Profit and Loss Appropriation Account for the year ended 31st March, showing the distribution of profit and the Capital Accounts of the partners. During the year ended 31st March, , A has drawn Rs. Profit and Loss Account for the year ended 31st March, showed a net profit of Rs. On 1st April, , the balances in the current Account of the partners were A Cr. Interest is not charged on Drawings or Current Account balances.

Show Partners' Capital and Current Accounts as at 31st March, after division of profits in accordance with the partnership agreement. Calculation of Distribution of net profit between partners. Their respective capitals as at 1st April, stand as Ali Rs. Drawings of the partners during the year ended 31st March, amounted to Rs. Profit for the year, before charging interest on capital and annual salary of Bahadur Rs.

You are asked to show Partners' Current Account and Capital Accounts recording the above transactions. Amal, Bimal and kamal are three partners. On 1st April, , their Capitals stood as: Amal Rs. Before the above items were taken into account, the profit for the year ended 31st March, was Rs. Amit, Binita and Charu are three partners. On 1st April, , their Capitals stood as: Amit Rs.

Anita, Bimla and Cherry are three partners. On 1st April, , their Capitals stood as: Anita Rs. Anshul and Asha are partners sharing profits and losses in the ratio of 3 : 2. Anshul being a non-working partner contributed Rs. Asha being a working partner did not contribute capital. Net profit before providing for interest on capital and partner's salary for the year ended 31st March, was Rs.

X and Y entered into partnership on 1st April, and contributed Rs. On 1st October, , X provided Rs. Sales for the year were Rs. The profit for the year ended 31st March, before providing for any interest was Rs.

The drawings of X and Y were Rs. Pass the necessary Journal entries relating to appropriation out of profit and Loss Appropriation Account and the Partners' Capital Accounts. Reya, Mona and Nisha shared profit in the ratio of The profit for the last three years were Rs.

These profit were by mistake shared equally. It is now decided to correct the error. P and Q were partners in a firm sharing profits and losses equally. Their fixed capitals were Rs. For the year ended 31st March, , the profits of the firm were distributed without providing interest on capital.

Pass necessary adjustment entry to rectify the error. Profits earned by a partnership firm for the year ended 31st March, were distributed equally between the partners � Pankaj and Anu � without allowing interest on capital. Interest due on capital was Pankaj � Rs. Azad and Benny are equal partners. Their capitals are Rs. It is decided t make an adjustment entry in the beginning of the next year.

Record the necessary journal entry. Ram, Mohan and Sohan sharing profits and losses equally have capitals of Rs. Give adjustment Journal entry. Ram, Shyam and Mohan were partners in a firm sharing profits and losses in the ratio of 2: 1 : 2. Their capitals were fixed at Rs. The profit for the year before charging interest was Rs. Mita and Usha are partners in a firm sharing profits in the ratio of 2: 3.

Their Capital Accounts as on 1st April, showed balances of Rs. The drawings of Mita and Usha during the year were Rs.

Both the amounts were withdrawn on 1st January It was subsequently found that the following items had been omitted while preparing the final accounts for the year ended 31 st March, In arriving at these figures, the profits for the year ended 31st March, , Rs.

Their drawings were Rs. Subsequently, the following omissions were noticed and it was decided to bring them into account:. Make necessary corrections through a Journal entry and show your workings clearly. Piya and Bina are partners in a firm sharing profits and losses in the ratio of 3 : 2.

Following was the Balance Sheet of the firm as on 31st March, The profits Rs. During the year Piya withdrew Rs. Showing your working notes clearly, pass the necessary rectifying entry. The firm of Harry, Porter and Ali, who have been sharing profits in the ratio of 2 : 2 : 1, have existed for same years.

Ali wants that he should get equal share in the profits with Harry and Porter and he further wishes that the change in the profit-sharing ratio should come into effect retrospectively were for the three years. Harry and Porter have agreement on this account. The profits for the last three years were:. Profit for the year ended 31st March, amounted to Rs. The profit-sharing ratio of P, Q and R is 3 : 2 : 1. Give necessary adjustment entry.

A, B and C were partners. In addition, B was also entitled to draw a salary of Rs. The net profit for the year were Rs. The profits were to be shared in the ratio of Mannu and shristhi are partners in a firm sharing profit in the ratio of 3 : 2. Following is the balance sheet of the firm as on 31st March Adjust interest on drawings on an Ncert Solutions Of Class 10th Hindi Chapter 12 average basis for 6 months. Give the adjustment entry.

Mudit, Sudhir and Uday are partners in a firm sharing profit in the ratio of Their fixed capital balances are Rs. Net profit for the year ended 31 st March, distributed amongst the partners was Rs. Net profit of the firm for the year ended 31st March, is Rs. It is noticed on 10th April, that the under mentioned transactions were not passed through the books of account of the firm for the year ended 31st March, You are required to pass a Journal entry, which will not affect Profit and Loss Account of the firm and rectify the position of partners inter se.

On 31st March, , the balances in the Capital Accounts of Saroj, Mahinder and Umar after making adjustments for profits and drawings, etc.

Subsequently, it was discovered that the interest on capital and drawings has been omitted. The profits amounting Rs. During the year, each partner withdrew Rs. Pass the necessary adjustment entry showing the working clearly. The drawings of the partners had been: A�Rs 12, drawn at the end of each quarter and B�Rs 18, drawn at the end of each half year.

The profit for the year as adjusted amounted to Rs. The partners share profits in the ratio of 3 : 2. You are required to pass Journal entries and show adjusted Capital Accounts of the partners. Manager is treated as Partner of the Firm with Retrospective Effect.

X and Y are partners sharing profits and losses in the ratio of They employed Z as their Manager to whom they paid a salary of Rs. Z had deposited Rs. At the end off the accounting year i. The firm's profits and losses after allowing interest on capital were � Profit Rs. Manager Admitted as a Partner and Guarantee of Profit. A and B are partners sharing profits in the ratio of 2 : 1. C, while a manager, was getting a salary of Rs.

It was also agreed that any excess amount which C receives as a partner over his salary and commission will be borne by A. Excess amount payable to C will be personally borne by A.

This excess amount of Rs. This has been done as C is already taking Rs. A, B and C were in partnership sharing profits and losses in the ratio of respectively. What was the importance of the Declaration of the Rights of Man? What was the Estates General? The Estates General was a political body to which the three estates i. Describe briefly the contribution of Mirabeau in the formation of National Assembly.

How did peasants protest against the feudal lords or nobles in the countryside of France? Explain the impact of French Revolution on France in everyday life of people. What measures were taken by the Robespierre to bring about equality in the French society? Explain the role of philosophers in the French Revolution. The price of bread rose, often bakers exploited the situation and hoarded supplies.

On 14 July, the agitated crowd stormed and destroyed the Bastille. Emergence of middle class and their belief gave last blow to monarchy rule in France. But they lacked the means and programmes to carry out full-scale measures. Thus, they revolted against the cruel regime. Notes of Chapter 1 French Revolution.

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