Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

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

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 8 Company Accounts – Issue of Shares

1. Objective Questions:

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

Question 1.
The balance of Share Forfeiture A/c is transferred to ______________ Account after re-issue of these share.
(a) Reserve Capital
(b) Capital Reserve
(c) Profit & Loss
(d) Share Capital
Answer:
(b) Capital Reserve

Question 2.
Premium received on issue of shares is shown to ______________
(a) Liability side of Balance Sheet
(b) Asset side of Balance Sheet
(c) Profit & Loss A/c debit side
(d) Profit & Loss A/c credit side
Answer:
(a) Liability side of Balance Sheet

Question 3.
Shareholders get ______________ on shares.
(a) interest
(b) commission
(c) rent
(d) dividends
Answer:
(d) dividends

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 4.
The document inviting to subscribe the shares of a company is ______________
(a) Prospectus
(b) Memorandum of Association
(c) Articles of Association
(d) Share certificate
Answer:
(a) Prospectus

Question 5.
As per SEBI guidelines, minimum amount payable on share application should be ______________ Nominal Value of shares.
(a) 10%
(b) 15%
(c) 2%
(d) 5%
Answer:
(d) 5%

Question 6.
When shares are forfeited the Share Capital Account is ______________
(a) credited
(b) debited
(c) neither debited nor credited
(d) None of the given
Answer:
(b) debited

Question 7.
The liability of shareholder in Joint Stock Company is ______________
(a) joint and several
(b) limited
(c) unlimited
(d) huge
Answer:
(b) limited

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 8.
The Share Capital which a company is authorized to issue by its Memorandum of Association is ______________
(a) Nominal Capital/Authorised Capital
(b) Issued Capital
(c) Paid-up Capital
(d) Reserve Capital
Answer:
(a) Nominal Capital/Authorised Capital

Question 9.
The unpaid amount on allotment and calls may be transferred to ______________ Account.
(a) Calls-in-Advance
(b) Calls
(c) Calls-in-Arrears
(d) Allotment
Answer:
(c) Calls-in-Arrears

Question 10.
There must be provision in ______________ for forfeiture of shares.
(a) Articles of Association
(b) Memorandum of Association
(c) Prospectus
(d) Balance Sheet
Answer:
(a) Articles of Association

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

Question 1.
Amount called up on shares by the company but not received.
Answer:
Calls-in-Arrears

Question 2.
Issue of share at its face value.
Answer:
Issue at par

Question 3.
The person who purchases the shares of a company.
Answer:
Shareholder

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 4.
The form of business organisation where a huge amount of capital can be raised.
Answer:
Joint-stock company

Question 5.
The capital is subscribed by the public.
Answer:
Subscribed capital

Question 6.
The shares having preferential rights at the time of winding up of the company.
Answer:
Preference shares

Question 7.
The shares on which dividend is not fixed.
Answer:
Equity shares

Question 8.
The part of subscribed capital is not called up by the company.
Answer:
Uncalled capital

C. State true or false with reasons.

Question 1.
Directors can forfeit the shares for any reason.
Answer:
This statement is False.
After paying money on share application, When share applicant fails to pay the call money or premium on shares in spite of repeated reminders and warnings directors/company can forfeit the shares.

Question 2.
Once the application money is received, directors can immediately proceed with the allotment of shares.
Answer:
This statement is False.
Directors can proceed for allotment of shares only after receiving the minimum subscription amount of the issued amount by cheque or other instrument complying with all legal requirements.

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 3.
Joint-stock company forms of business organisations came into existence after the industrial revolution.
Answer:
This statement is True.
As the volume and scale of trade and industry expanded, especially after the industrial revolution, a very large unit of the commercial organisation requiring large capital and greater managerial skill, called Joint-stock company came into existence.

Question 4.
Equity shareholders get a guaranteed rate of dividend every year.
Answer:
This statement is False.
One of the features of equity shares is the rate of dividend payable on equity shares keeps on changing from one year to another. So, there is no question of guaranteed dividend every year for equity shareholders.

Question 5.
The face value of shares and market value of shares is always the same.
Answer:
This statement is False.
Face value of shares means the issue price of shares while the market value of shares means the trading price of shares at the stock exchange. The face value of shares remains the same and fixed. However, market price changes as per the performance of the company. Hence face value and market value of shares is not the same.

Question 6.
Sweat shares are issued to the public.
Answer:
This statement is False.
Sweat shares are issued by a company to its directors or employees at a discount or for consideration other than cash. Sweat shares are not issued to the public.

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

Question 1.
In the case of Pro-rata allotment the excess application money received must be refunded.
Answer:
Disagree

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 2.
Calls-in-Advance account is shown on the asset side of the Balance Sheet.
Answer:
Disagree

Question 3.
The Authorised Capital is also known as Nominal Capital.
Answer:
Agree

Question 4.
Paid-up capital can be more than Called-up Capital.
Answer:
Disagree

Question 5.
The joint-stock company can raise a huge amount of capital.
Answer:
Agree

Question 6.
When shares are Forfeited Shares Capital Account is credited.
Answer:
Disagree

Question 7.
Directors can re-issue forfeited shares.
Answer:
Agree

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 8.
When the issued price of a share is ₹ 12 and face value is ₹ 10, the share is said to be issued at a premium.
Answer:
Agree

Question 9.
A public limited company can issue its share without issuing its prospectus.
Answer:
Disagree

Question 10.
Shares can be issued for consideration other than cash.
Answer:
Agree

E. Answer in one sentence only.

Question 1.
What are Preference Shares?
Answer:
Preference Shares are a type of share which enjoys priority or preference over equity share for the repayment of dividends at a predetermined fixed rate and for the repayment of capital.

Question 2.
What is Registered Capital?
Answer:
Registered Capital or Authorised Capital means the maximum limit up to which a company is authorized to raise share capital.

Question 3.
What is Reserve Capital?
Answer:
Reserve Capital is that part of the subscribed capital which is reserved to be called up only at the time of winding up or liquidation of the company.

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 4.
What is Over Subscription of Shares?
Answer:
When a company received more applications of shares than those actually offered or issued to the public, known as Over Subscription of Shares.

Question 5.
Which account is debited when share first call money is received?
Answer:
The bank account will be debited when share first call money is received.

Question 6.
When are shares allotted on a pro-rata basis?
Answer:
Shares are said to be allotted on a pro-rata basis when the applications are received for more shares than the number of shares issued and shares are allotted in the proportion to the number of shares applied for.

Question 7.
What is Forfeiture of Shares?
Answer:
When a shareholder fails to pay the call money or premium on the shares in spite of repeated reminders and warnings, the company forfeits the shares of such defaulters known as forfeiture of shares.

Question 8.
What is Calls-in-Arrears?
Answer:
Non-payment of allotment or call money by the applicants in spite of repeated reminders are called Calls-in-Arrears.

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 9.
What do you mean by Shares Issued at Premium?
Answer:
When shareholders are supposed to pay a price higher than the face value of the shares, their shares are said to be issued at a premium.

Question 10.
What is Paid-up Capital?
Answer:
Part of the called-up capital which is actually paid by the shareholders is called Paid-up Share Capital.

F. Complete the following sentences.

Question 1.
When the face value of the share is ₹ 100 and the issued price is ₹ 120, then it is said that the shares are issued at ______________
Answer:
premium

Question 2.
______________ Capital is the capital which a company is authorized to issue by its Memorandum of Association.
Answer:
Authorized

Question 3.
The difference between Called-up Capital and Paid-up Capital is known as ______________
Answer:
Calls-in-Arrears

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 4.
______________ shareholders get fixed rate of dividend.
Answer:
Preference

Question 5.
______________ shareholders are the real owners of the company.
Answer:
Equity

Question 6.
______________ form of business organisation in which capital is raised through the issue of shares.
Answer:
Joint-stock company

Question 7.
______________ Capital is the part of Issued capital which is subscribed by the public.
Answer:
Subscribed

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 8.
The part of Authorised Capital which is not issued to the public is known as ______________ Capital.
Answer:
Unissued

G. Calculate the following.

Question 1.
One shareholder holding 500 equity shares paid share application money @ ₹ 3, Allotment money @ ₹ 4 per share and failed to pay a final call of ₹ 3 per share his share was forfeited calculate the amount of forfeiture.
Solution:
Amount of forfeiture = Amount received by the company (In case of non-payment of ‘calls’)
Here, shareholders paid ₹ 3 per share on application and ₹ 4 per share on the allotment on 500 shares.
So, total amount received by company = 500 × ₹ 3 + 500 × ₹ 4
= 1,500 + 2,000
= ₹ 3,500
∴ Amount of share forfeiture = ₹ 3,500.

Question 2.
10,000 equity shares of ₹ 10 each issued at a 10% premium. Calculate the total amount of share premium.
Solution:
Equity shares = 10,000
Face value = ₹ 10 per share
Premium @ 10% = 10,000 × 10 × \(\frac{10}{100}\) = ₹ 10,000
So, premium 10,000 shares of ₹ 10 each at 10% = ₹ 10,000

Question 3.
The company received excess applications for 5000 shares @ ₹ 4 per share. The application of 1000 shares was rejected and a pro-rata allotment was made. Calculate the amount of application money adjusted with allotment.
Solution:
Excess application money received for 5000 shares @ ₹ 4 per share = ₹ 20,000
Less: Application of 1000 shares rejected and money refunded = ₹ 4,000
Excess money received to be adjusted with allotment = ₹ 16,000

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 4.
80,000 equity shares of ₹ 10 each issued and fully subscribed and called up at 20% premium. Calculate the amount of Equity Share capital.
Answer:
Equity Share capital = No. of equity shares × face value of each share
= 80,000 × ₹ 10
= ₹ 8,00,000
Note: Equity Share capital has no concern with premium or discount amount.

Question 5.
Directors issued 20,000 equity shares of ₹ 100 each at par. These were fully subscribed and called up. All money was received except one shareholder holding 100 equity shares failed to pay a final call of ₹ 20 per share. Calculate the amount of Paid-up capital of the company.
Solution:
Fully subscribed and called-up amount = 20,000 equity shares × ₹ 100 each share
= ₹ 20,00,000
But one share holder failed to pay final call of ₹ 20 per share of 100 equity shares means
Non-payment of shares = 100 equity shares × ₹ 20 per share = ₹ 2,000
∴ Total Paid-up capital amount = ₹ 20,00,000 – ₹ 2,000 = ₹ 19,98,000

Question 6.
The company sends a regret letter for 100 shares and an Allotment letter to 25,000 shareholders. Application money per ₹ 20 per share. Calculate the amount of application money that the company is refunding.
Solution:
The company sends a Regret letter for 100 shares for ₹ 20 per share application money received i.e. only that much amount the company will refund.
Amount of refund = No. of shares × Value of per share
= 100 × ₹ 20
= ₹ 2,000

Practical Problems

Question 1.
Vijay Ltd. was registered with an authorized capital of ₹ 15,00,000 divided into 1,50,000 equity shares of ₹ 10 each.
The company issued 1,00,000 equity shares of ₹ 10 each at a premium of ₹ 2 per share. The company received applications for 80,000 equity shares and was allotted the shares.
The company received application money ₹ 3 per share, allotment money ₹ 4 per share
(Including premium) and first, call money ₹ 3 per share.
The Directors have not made the final call of ₹ 2 per share. All money was received except one shareholder holding 500 shares did not pay the first call.
Show Authorised Capital, Issued Capital, Subscribed Capital, Called-up Capital,
Paid-up Capital, Calls in Arrears, and Share Premium amount in the company balance sheet.
Solution:
In the books of Vijay Ltd.
Balance Sheet as on ______________
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q1

Working Notes:
1. Bank balance at the end = Amount received on application + Amount received on allotment + Amount received on 1st call + Premium amount received
= 80,000 × 3 + 80,000 × 2 × 79,500 × 3 + 80,000 × 2
= 2,40,000 + 1,60,000 + 2,38,500 + 1,60,000
= ₹ 7,98,500

2. Directors have not made the final call of ₹ 2 per share means total called-up amount = ₹ 10 – ₹ 2 = ₹ 8

3. Calls-in-Arrears on 500 shares at ₹ 3 = ₹ 1,500 of the first call

4. Share premium on 80,000 shares @ ₹ 2 received at allotment stage i.e. share premium amount = 80,000 x ₹ 2 = ₹ 1,60,000

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 2.
Anand Company Limited issued 1,00,000 preference shares of ₹ 10 each payable as-
On Application ₹ 4
On Allotment ₹ 3
On First call ₹ 2
On Second & Final call?
The company received applications for all these shares and received all money.
Pass Journal Entries in the books of Anand Company Ltd.
Solution:
Journal Entries in the books of Anand Company Ltd.
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q2

Question 3.
Rohini Company Limited issued 25,000 equity shares of ₹ 100 each payable as follows:
On Application ₹ 20
On Allotment ₹ 30
On First call ₹ 20
On the Second & Final call ₹ 30
The application was received for 22,000 equity shares and allotment of shares was made to them. All money was received by the company.
Pass Journal Entries in the books of Rohini Co. Ltd.
Solution:
Journal Entries in the books of Rohini Company Limited
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q3

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 4.
Deepak Manufacturing Co. Ltd. issued a prospectus inviting applications for 1,00,000 equity shares of ₹ 10 each payable as follows :
₹ 2 on Application
₹ 4 on Allotment
₹ 2 on the First call
₹ 2 on Final call
The application was received for 1,20,000 equity shares. The Directors decided to reject excess applications and refunded application money on that. The company received all money.
Pass Journal Entries in the books of a company.
Solution:
Journal Entries in the books of Deepak Manufacturing Co.Ltd
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q4

Question 5.
Sucheta Company Limited issued ₹ 20,00,000 new capital divided into ₹ 100 equity shares at a premium of ₹ 20 per share payable as ₹ 10 on Application, ₹ 40 on Allotment and ₹ 10 premium ₹ 50 on Final call and ₹ 10 premium.
The issue was oversubscribed to the extent of 26,000 equity shares. The applicants on 2,000 shares were sent a letter of regret and their application money was refunded.
The remaining applicants were allotted shares on a Pro-rata basis. All the money due on Allotment and Final call was only received.
Make necessary Journal Entries in the books of Sucheta Company Ltd.
Answer:
Solution:
Journal Entries in the books of Sucheta Company Limited
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q5

Working Note:
Calculation of Application money transferred to Share Allotment:
Application money received (26,000 × 10) = 2,60,000
Less: Application money refunded (2,000 × 10) = 20,000
Less: Application money transferred to Share Capital: (20,000 × 10) = 2,00,000
Excess money received on application transferred to Share Allotment = 40,000
Bifurcation of calls amount:
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q5.1

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 6.
Suhas Limited issued 10,000 equity shares of ₹ 10 each at a premium of ₹ 2 per share payable ₹ 3 on application, ₹ 5 (including premium) on the allotment, and the balance in two calls of an equal amount. Applications were received for 11,000 equity shares and pro-rata allotment was made for all the applicants. The excess application money was adjusted towards allotment.
Mrs. Shobha who was allowed 200 equity shares failed to pay F/F/C and her shares were forfeited after the final call.
Show Journal Entries in the books of Suhas Ltd. and also show its presence in Balance Sheet.
Solution:
Journal Entries in the books of Suhas Limited
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q6
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q6.1

Balance Sheet of Suhas Limited
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q6.2

Working Notes:
1. Excess amount received at the time of application ₹ 3,000 adjusted at allotment stage, so allotment amount received in the bank is ₹ 47,000.

2. Amount called-up per share: ₹ 3 on application, ₹ 5 (including premium) on allotment i.e. ₹ 2 premium + ₹ 3 capital and balance amount ₹ 4 in two calls of the equal amount i.e. ₹ 2 on the first call and ₹ 2 on final call.

3. Mrs. Shobha was not able to pay F/F/C i.e. first and final call means 200 × ₹ 2 first call money = ₹ 400 and 200 × ₹ 2 final call money = ₹ 400.
Mrs. Shobha paid ₹ 6 per share towards capital which the company received and the company has the right to forfeit only paid amount means the company forfeited ₹ 1,200 of Mrs. Shobha.

Question 7.
Subhash Company Limited issues 2000 Equity shares of ₹ 100 each payable as ₹ 30 on application, ₹ 30 on the allotment, ₹ 40 on first and final call.
All the shares were subscribed and duly allotted. The company made all the calls. All cash was duly received except the first and final call on 100 equity shares. These shares were forfeited by the company and were re-issued as fully paid for ₹ 75 per share.
Show the Journal Entries in the books of Subhash Company Ltd.
Solution:
Journal Entries in the books of Subhash Company Limited
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q7
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q7.1

Working Notes:
1. Amount forfeited by the company on 100 shares forfeited = 100 × (30 + 30)
= 100 × 60
= ₹ 6,000

2. Calls-in-Arrears = 100 × 40 = ₹ 4,000.

3. Amount received on re-issue of 100 forfeited shares = 100 × 75 = ₹ 7,500.
Balance of ₹ 2,500 (i.e. loss 25 × 100) is transferred to Share Forfeiture A/c.

4. Amount transfer from Share Forfeiture A/c to Capital Reserve is ascertained by preparing Share Forfeiture A/c.
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q7.2

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Question 8.
Pass Journal Entries for the forfeiture and re-issue of shares in the following cases:
(A) Asha Ltd. forfeited 100 equity shares of ₹ 20 each fully called-up for non-payment of the first call of ₹ 3 per share and final call of ₹ 5 per share. 80 shares of these were re-issued at ₹ 15 per share as fully paid.
(B) Bhakti Ltd. forfeited 100 equity shares of ₹ 10 each, ₹ 6 called-upon which the shareholder paid application and allotment of ₹ 5 per share. Of these 80 shares were re-issued as fully paid-up for ₹ 16 per share.
(C) Konark Ltd. forfeited 50 shares of ₹ 10 each, ₹ 8 called-up. The shareholder failed to pay the first call of ₹ 3 per share. Later on, 30 shares of these were re-issued at ₹ 7 per share.
Solution:
Journal Entries [For Asha Ltd.]
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q8
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q8.1

Working Notes for A:
1. Out of 100 forfeited shares, 80 shares were re-issued accordingly Equity Share Capital A/c is debited and credited.
2. To find the proportionate amount for Forfeiture A/c:
For 100 shares-share forfeiture amount = ₹ 1,200
∴ 80 shares – share forfeiture amount = ₹ 960
Now, out of this ₹ 960 we used ₹ 400 from Share Forfeiture A/c at the time of re-issue of shares.
So, balance of Share Forfeiture A/c = ₹ 960 – ₹ 400 = ₹ 560

Journal Entries [For Bhakti Ltd.]
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q8.2

Working Notes for B:
1. Out of 100 forfeited shares, 80 shares were re-issued accordingly Equity Share Capital A/c is debited for ₹ 600 and credited for ₹ 480.

2. The proportionate amount debited to Forfeiture A/c:
For 100 shares-share forfeiture amount debited = ₹ 500 1 Qn
∴ 80 shares – share forfeiture amount = ₹ \(\frac{80}{100} \times \frac{500}{1}\) = ₹ 400
Now, shares were re-issued at ₹ 6 per share which is a called-up amount.
∴ The proportionate amount for Forfeiture A/c ₹ 400 will be transferred to Capital Reserve A/c.

Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares

Journal Entries (For Konark Ltd.)
Maharashtra Board 12th BK Textbook Solutions Chapter 8 Company Accounts – Issue of Shares Q8.3

Working Note for C:
The proportionate amount debited to Forfeiture A/c:
For 50 shares – share forfeiture amount debited is ₹ 250
∴ 30 shares-share forfeiture amount = ₹ \(\frac{30}{50} \times 250\) = ₹ 150
Out of this ₹ 30 used for re-issue of forfeited shares.
∴ Balance of Share Forfeiture A/c = ₹ 150 – ₹ 30 = ₹ 120.

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

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

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

Objective Questions

A. Select the correct option and rewrite the sentence:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

C. State True or False with reasons:

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

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

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

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

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

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

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

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

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

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

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

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

D. Complete the sentences:

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

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

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

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

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

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

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

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

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

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

E. Answer in one sentence:

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

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

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

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

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

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

  1. Drawer
  2. Drawee
  3. Payee

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Solved Problems

Question 1.
On 1st April 2019 Parth draws a bill for ₹ 50,000 on Zalak for 4 months period. The bill is accepted and returned to Parth. On the same date, Parth discounted the bill with his bank @ 12% p.a.
Before the due date Zalak finds herself unable to meet the bill, hence requested Parth to renew the bill for a further period of 2 months. Parth agreed and he took the bill back from the bank and received new acceptance for ₹ 52,000 including interest. This new bill is duly honoured by Zalak on the due date.
Write Journal of Parth and Zalak for the above bill transactions.
Solution:
In the books of Parth
Journal Entries
Maharashtra Board 12th BK Important Questions Chapter 7 Bills of Exchange Q1

In the books of Zalak
Journal Entries
Maharashtra Board 12th BK Important Questions Chapter 7 Bills of Exchange Q1.1

Question 2.
Prahran owes Keyur ₹ 75,000. Keyur draws a bill for ₹ 60,000 on Prihaan for 4 months period and received the cheque for the balance. The bill is duly accepted and returned by Prahran. On the same date, Keyur endorsed Prihaan’s acceptance to Monil.
On the due date, Monil informed Keyur that Prihaan dishonored his acceptance and ₹ 1,905 paid as noting charges. Keyur then drew a new bill for 3 months on Prihaan for the amount due including noting charges and interest of ₹ 2,400. On the due date, the bill was duly honoured by Prihaan.
Write Journal Entries in the books of Keyur and prepare Keyur’s account in the books of Prihaan.
Solution:
In the books of Keyur
Journal Entries
Maharashtra Board 12th BK Important Questions Chapter 7 Bills of Exchange Q2
Maharashtra Board 12th BK Important Questions Chapter 7 Bills of Exchange Q2.1

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

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

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

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

Question 3.
On 1st June, 2020 Bela draws a bill for ₹ 1,00,000 on Premila for 4 months period. The bill is duly accepted and returned to Bela. One month after the date, Bela discounted the bill with bank @ 18% p.a.
On the due date, Premila dishonoured her acceptance. Bank paid noting charges ₹ 2,250. Premila requested Bela to renew the bill for a further period of 2 months. Bela agreed and took the bill back from the bank and received new acceptance for 40% amount of the bill with the full amount of noting charges and a cheque for 60% balance plus interest @ 12% p.a.
Before the due date, Premila was declared as insolvent and 30% of the amount due could be recovered from her private estate.
Write Journal of Bela and Premila for the above bill transactions.
Solution:
In the books of Bela
Journal Entries
Maharashtra Board 12th BK Important Questions Chapter 7 Bills of Exchange Q3

In the books of Premila
Journal Entries
Maharashtra Board 12th BK Important Questions Chapter 7 Bills of Exchange Q3.1

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

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

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

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

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

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

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

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

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

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Balbharti Maharashtra State Board 12th Chemistry Important Questions Chapter 4 Chemical Thermodynamics Important Questions and Answers.

Maharashtra State Board 12th Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 1.
Define the term energy.
Answer:
The energy of a system is defined as its capacity to perform the work. A system with higher energy can perform more work.

Question 2.
What are different forms of energy ?
Answer:
The energy of a system has many different forms as follows :

  • Kinetic energy which arises due to motion, like rotational, vibrational and translational.
  • Potential energy which arises due to position and state of a matter. If depends upon the temperature of the system.
  • Heat energy (or thermal energy) which is transferred from the hotter body to the colder body.
  • Radiant energy which is associated with electro-magnetic or light radiation.
  • Electrical energy produced in the galvanic cells.
  • Chemical energy stored in chemical substances.

All these various forms of energy can be converted from one form to another without any loss.

Question 3.
Explain the concept of interconversion of different forms of energy.
Answer:
There are various forms of energy like kinetic energy, potential energy, heat or thermal energy, radiant energy, electrical energy and chemical energy.

All these forms of energy are interconvertible. For example, a body at very high level possesses higher potential energy. When it falls down, potential energy is converted into kinetic energy. Falling of water from high level is used to drive turbines converting potential energy into kinetic energy which is further converted into electrical energy.

In galvanic cells, chemical energy is converted into electrical energy.
In electrolytic cells, chemical energy is converted into electrical energy. But during interconversion, the energy can neither be created nor destroyed, and there is a conservation of energy.

Question 4.
What is thermodynamics ? What are its drawbacks?
Answer:
Thermodynamics : It is concerned with the energy changes in physical and chemical changes.

Drawbacks :

  • It does not give information on the rates of physical or chemical changes.
  • It does not explain mechanisms involved in physical and chemical processes.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 5.
Define and explain :
(1) System (2) Surroundings (3) Boundary.
Answer:
(1) System : The portion of the universe under thermo-dynamic consideration to study thermodynamic properties is called a system.
Explanation :

  • As such any portion of the universe under thermodynamic consideration is a system. The thermodynamic consideration involves the study of thermodynamic parameters like pressure, volume, temperature, energy, etc.
  • The system may be very small or very large.
  • The system is confined by a real or an imaginary boundary.

(2) Surroundings : The remaining portion of the universe other than under thermodynamics study i.e„ the system is called the surroundings.
Explanation :

  • Surroundings represent a large stock of mass and energy and can be exchanged with the system when allowed.
  • For a liquid in an open vessel, the surrounding atmosphere around it represents the surroundings.

(3) Boundary : The wall or interface separating the system from its surrounding is called a boundary.
Explanation :

  • This boundary may be either real or imaginary.
  • Through this boundary, exchange of heat and matter between the system and surroundings can take place, e.g. when a liquid is placed in a beaker the walls of beaker represent real boundaries while open portion of the beaker is imaginary boundary.
  • Everything outside the boundary represents surroundings.

Question 6.
What are the types of systems ?
Answer:
Following are the types of systems :

  1. Open system
  2. Closed system
  3. Isolated system
  4. Homogeneous system
  5. Heterogeneous system.

Question 7.
Define and explain the following :
(1) Open system
(2) Closed system
(3) Isolated system.
Answer:
(1) Open system :it is defined as a system which can exchange both matter and energy with its surroundings, e.g. a beaker containing water. The water continuously absorbs energy from the surroundings and forms vapour which diffuse in the surroundings. So that this system exchanges energy and matter (or mass), with the surroundings.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 1
Fig. 4.1 : Open system

(2) Closed system : it is defined as a system which can exchange only energy but not the matter with its surroundings, e.g. A closed vessel containing hot water so that only heat is lost to the surroundings and not the matter.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 2
Fig. 4.2 : Closed system

(3) Isolated system : it is defined as a system which can neither exchange energy nor matter with its surroundings, e.g. hot water filled in a thermally insulated closed vessel like thermos flask.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 3
In actual practice, perfectly isolated system is not possible.
Universe represents an isolated system.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 8.
‘Universe is an isolated system’. Explain.
Answer:
Universe represents an isolated system due to the following reasons :

  • The total mass and energy of the universe remain constant.
  • The universe has no boundary.
  • The universe has no surroundings.

Question 9.
Define and explain :
(1) Homogeneous system
(2) Heterogeneous system.
Answer:
(1) Homogeneous system : A system consisting of only one uniform phase is called a homogeneous system.
Explanation :
(1) The properties of homogeneous system are uniform throughout the phase or system.
(2) The homogeneous systems are :

  • Solutions of miscible liquids (water and alcohol) or soluble solids in liquids, (NaCl in water), etc.
  • Mixture of gases. H2 and N2, NH3 and H2, etc.

(2) Heterogeneous system : A system consisting of two or more phases separated by interfacial boundaries is called a heterogeneous system.
Explanation : These systems are :

  • Mixture of two or more immiscible liquids. E.g. Water and benzene.
  • Solid in equilibrium with liquid.
    E.g. Ice ⇌ water.
  • Liquid in equilibrium with vapour.
    E.g. Water ⇌ vapour.

Question 10.
Explain : (A) Extensive property (B) Intensive property of a system.
OR
What is the difference between extensive and intensive properties?
Answer:
The properties of a system are classified as (A) Extensive property and (B) Intesive property.
(A) Extensive property : It is defined as a property of a system whose magnitude depends on the amount of matter present in the system.
Explanation :

  • More the quantity (or amount) of the matter of the system, more is the magnitude of extensive property, e.g., mass, volume, heat, energy, enthalpy, etc.
  • The extensive properties are additive.

(B) Intensive property : It is defined as a property of a system whose magnitude is independent of the amount of matter present in the system.
Explanation :

  • Intensive property is characteristic of the system, e.g., refractive index, density, viscosity, temperature, pressure, boiling point, melting point, freezing point of a pure liquid, surface tension, etc.
  • The intensive properties are not additive.

Question 11.
Select extensive and intensive properties in the following :
Moles, molar heat capacity, entropy, heat capacity.
Answer:
Extensive property : Moles, entropy, heat capacity.
Intensive property : Molar heat capacity.

Question 12.
What is a state function ? Give examples.
Answer:
State function : The property which depends on the state of the system and independent of the path followed by the system to attain the final state is called a state function.
For example, pressure, volume, temperature, etc.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 13.
Classify the following properties as intensive or extensive :
(i) Temperature (ii) Density (iii) Enthalpy (iv) Mass (v) Energy (vi) Refractive index (vii) Pressure (viii) Viscosity (ix) Volume (x) Weight.
Answer:
(1) Intensive properties : Temperature, Density, Refractive index. Pressure, Viscosity.
(2) Extensive properties : Enthalpy, Mass, Energy, Volume, Weight.

Question 14.
What are path functions?
Answer:
Path functions : The properties which depend on the path of the process are called path functions. For example, work (W) and heat (Q).

Question 15.
Define thermodynamic equilibrium. Mention different types of thermodynamic equilibria.
Answer:
Thermodynamic equilibrium : A system is said to have attained a state of thermodynamic equilibrium if there is no change in any thermodynamic functions or state functions like energy, pressure, volume, etc. with time.

For a system to be in thermodynamic equilibrium, it has to attain following three types of equilibrium :

  • Thermal equilibrium
  • Chemical equilibrium
  • Mechanical equilibrium

Question 16.
Distinguish between :
(1) Open system and Closed system :
Open system:

  1. An open system can exchange both matter and energy with the surroundings.
  2. In this, the total amount of matter does not remain constant.
  3. Example : Hot water kept in an open beaker.

Closed system:

  1. A closed system can exchange only energy, but not matter with the surroundings.
  2. In this, the total amount of matter remains constant.
  3. Example : Hot water kept in a closed glass flask.

(2) Closed system and Isolated system :
Closed system:

  1. A closed system can exchange only energy, but not matter with the surroundings.
  2. In this, the total amount of energy does not remain constant.
  3. Example : Hot water kept in a sealed glass flask.

Isolated system:

  1. An isolated system can exchange neither matter nor energy with the surroundings.
  2. In this, the total amount of energy remains constant.
  3. Example : Hot water kept in a thermos flask.

(3) Open system and Isolated system :
Open system:

  1. An open system can exchange matter with the surroundings.
  2. It can exchange energy with the surroundings.
  3. In this, the total amount of energy does not remain constant.
  4. Example : Hot water kept in an open beaker.

Isolated system

  1. An isolated system cannot exchange matter with the surroundings.
  2. It cannot exchange energy with the surroundings.
  3. In this, the total amount of energy remains constant.
  4. Example : Hot water kept in a thermos flask.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 17.
What is a thermodynamic process ? What are different types of processes ?
Answer:
(i) Thermodynamic process : It is defined as a transition by which a state of a system changes from initial equilibrium state to final equilibrium state.

The process is carried out by changing the state functions or thermodynamic variables like pressure, volume and temperature. During the process one or more properties of the system change.

(ii) Types of processes :

  • Isothermal process
  • Isobaric process
  • Isochoric process
  • Adiabatic process
  • Reversible process
  • Irreversible (spontaneous) process.

Question 18.
Define and explain different types of processes.
Answer:
There are following types of processes :
(1) Isothermal process : It is defined as a process in which the temperature of the system remains constant throughout the change of a state of the system.
In this, ΔT = 0.

Features :

  • In this process, the temperature at initial state, final state and throughout the process remains constant.
  • In this process, system exchanges heat energy with its surroundings to maintain constant temperature. E.g., in case of exothermic process liberated heat is given to the surroundings and in case of endothermic process heat is absorbed from the surroundings so that temperature of the system remains constant and ΔT = 0.
  • Isothermal process is carried out with a closed system.
  • Internal energy (U) of the system remains constant, hence, Δ U = 0.
  • In this process, pressure and volume of a gaseous system change.

(2) Isobaric process : It is defined as a process which is carried out at constant pressure. Hence, Δ P = 0.
Features :

  • In this process, the volume (of gaseous system) changes against a constant pressure.
  • Since the external atmospheric pressure remains always constant, all the processes carried out in open vessels, or in the laboratory are isobaric processes.
  • In this volume and temperature change.
  • Internal energy of a system changes, hence, ΔU ≠ 0.

(3) Isochoric process : It is defined as a process which is carried out at constant volume of the system.
Features :

  • In this process, temperature and pressure of the system change but volume remains constant.
  • Since ΔV = 0, no mechanical work is performed.
  • In this internal energy (U) of the system changes. The example of this process in cooking takes place in a pressure cooker.

(4) Adiabatic process : It is defined as a process in which there is no exchange of heat energy between the system and its surroundings. Hence, Q = 0.
Features :

  • An adiabatic process is carried out in an isolated system.
  • In this process, temperature and internal energy of a system change, ΔT ≠ 0, Δ U ≠ 0.
  • During expansion, temperature and energy decrease and during compression, temperature and energy increase.
  • If the process is exothermic, the temperature rises and if the process is endothermic the temperature decreases in the adiabatic process.

(5) Reversible process : A process carried out in such a manner that at every stage, the driving force is only infinitesimally greater than the opposing force and it can be reversed by an infinitesimal increase in force and the system exists in equilibrium with its surroundings throughout, is called a reversible process.
Features :

  • This is a hypothetical process.
  • Driving force is infinitesimally greater than the opposing force throughout the change.
  • The process can be reversed at any point by making infinitesimal changes in the conditions.
  • The process takes place infinitesimally slowly involving infinite number of steps.
  • At the end of every step of the process, the system attains mechanical equilibrium, hence, throughout the process, the system exists in temperature-pressure equilibrium with its surroundings.
  • In this process, maximum work is obtained.
  • Temperature remains constant throughout the isothermal reversible process.

(6) Irreversible process : it is defined as the unidirectional process which proceeds in a definite direction and cannot be reversed at any stage and in which driving force and opposing force differ in a large magnitude. It is also called a spontaneous process.
Features :

  • It takes place without the aid of external agency.
  • All irreversible processes are spontaneous.
  • All natural processes are irreversible processes.
  • Equilibrium is attained at the end of process.
  • They are real processes and are not hypothetical.

Examples :

  • Flow of heat from a matter at higher temperature to a matter at lower temperature.
  • Flow of a gas from higher to lower pressure.
  • Flow of water from higher level to lower level.
  • Flow of a solvent into a solution through a semipermeable membrane due to osmosis.
  • Flow of electricity from higher potential terminal to lower potential terminal.

Question 19.
Distinguish between :
(1) Isothermal process and Adiabatic process.
(2) Reversible and irreversible processes.
Answer:
Isothermal process:

  1. In an isothermal process, the temperature of the system remains constant. ΔT = 0
  2. In this process, the system exchanges heat with the surroundings. Q ≠ 0 (Closed system)
  3. The total internal energy of the system remains constant.
  4. In this process, the system is not thermally isolated.
  5. In this process, Q = -W as ΔU = 0.
  6. ΔH = 0.

Adiabatic process:

  1. In an adiabatic process, the temperature of the system changes. ΔT ≠ 0
  2. In this process, the system does not exchange heat with the surroundings. Q = 0 (Isolated system)
  3. The total internal energy of the system changes. ΔU ≠ 0
  4. In this process, the system is thermally isolated.
  5. In this process, W = ΔU.
  6. ΔH ≠ 0.

(2) Reversible and irreversible processes.
Reversible process:

  1. The process whose direction can be reversed at any stage by an infinitesimal increase in the opposing force is called a reversible process.
  2. Such a process is not spontaneous and takes place infinitesimally slowly and takes infinite time for completion.
  3. In this process, the thermodynamic equilibrium is always maintained between the system and the surroundings at every step.
  4. The opposing force is infinitesimally less than the driving force.
  5. It is an ideal or hypothetical process.
  6. Maximum work can be derived from such a process.

Irreversible process:

  1. The process whose direction cannot be reversed by an infinitesimal increase in the opposing force is called an irreversible process.
  2. Such a process is spontaneous and takes finite time for completion.
  3. The thermodynamic equilibrium is attained only at the end of the process.
  4. The opposing force is significantly less than the driving force.
  5. It is a practical or real and spontaneous process.
  6. Work derived from such a process is always less than the maximum work.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 20.
Show that pressure times volume (PV) is equal to work.
Answer:
The work is defined as the energy by which a body is displaced through a distance d by applying a force f.
∴ W = f × d
If area is A = d2 and volume V = d3 then,
PV = \(\frac{f}{A}\) × d3 = \(\frac{f}{d^{2}}\) × d3 = f × d = W
∴ The term PV represents the pressure-volume work.

Question 21.
Explain the process of (A) expansion and (B) compression with suitable examples.
Answer:
(A ) Expansion : Consider an ideal cylinder fitted with a piston and filled with H2O2(l).
2H2O2(l) → 2H2O(l) + O2(l)
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 4
Fig. 4.5 : Decomposition of H2O2
The oxygen gas produced pushes the piston upwards lifting the mass. Thus, the system performs the work on the surroundings and loses energy by expansion. In this work is done by the system.

(B) Compression : Consider an ideal cylinder fitted with a piston and containing gaseous NH3(g) and HCl(g).
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 5
Fig. 4.6 : Reaction between NH3(g) and HCl(g)
NH3(g) + HCl(g) → NH4Cl(s)
As the reaction proceeds, due to consumption of gases, the volume decreases and there is work due to compression. In this work is done on the system by surroundings and the system gains energy.

Question 22.
What are the sign conventions for Q and W in (A) expansion, (B) compression?
Answer:
(A) For expansion, work is done by the system hence,
Q = -ve and W = -ve
(B) For compression, work is done on the system hence,
Q = -ve and W = +ve
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 6
Fig. 4.7 : Sign conventions

Question 23.
Explain sign convention of work during expansion and compression.
OR
Explain +W and -W.
Answer:
(A) Expansion of a gas :
(1) When a gas expands against a constant pressure, Pex changing the volume from initial volume V1 to final volume V2,
Change in volume, Δ V = V2 – V1
The mechanical work = W = -Pex × Δ V
= -Pex (V2 – V1)

(2) During expansion V2 > V1. The work is said to be performed by the system on the surroundings. This results in the decrease in the (work) energy of the system. Hence the work is negative, i.e. W is -ve.

(B) Compression of a gas : During compression, V2 < V1. The work is said to be performed on the system by the surroundings. This results in the increase in the (work) energy of the system. Hence the work is positive, i.e. W is + ve.

Question 24.
What are different units of energy and work ?
Answer:
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 7

Question 25.
What are the characteristics of maximum work?
Answer:
(1) The process is carried out at constant temperature.
(2) During the complete process, driving force is infinitesimally greater than opposing force.
(3) Throughout the process, the system exists in equilibrium with its surroundings.
(4) The work obtained is maximum. This is given by,
Wmax = -2.303 nRT log10 \(\frac{V_{2}}{V_{1}}\)
OR
Wmax = -2.303 nRT log10 \(\frac{P_{1}}{P_{2}}\)
where n, P, V and T represent number of moles, pressure, volume and temperature respectively.
(5) ΔU = 0, ΔH = 0.
(6) The heat absorbed in reversible manner
Qrev, is completely converted into work.
Qrev = -Wmax.
Hence work obtained is maximum.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Solved Examples 4.3

Question 26.
Solve the following :

(1) 2.5 moles of an ideal gas are expanded isothermally from 12 dm3 to 25 dm3 against a pressure of 3.0 bar. Calculate the work obtained.
Solution :
Given : n = 2.5 mol; V1 = 12 dm3;
V2 = 25 dm3
Pext = 3.0 bar; W = ?
W = -Pext × (V2 – V1)
= – 3 × (25 – 12)
= -39 dm3 bar
∵ V1 dm3 = 100 J
∴ W = -39 × 100 = -3900 J = -3.9kJ
Ans. W= -3.9 kJ

(2) When 2.2 moles of an ideal gas are expanded from 3.5 dm3 to 12 dm3 against a constant pressure, the work obtained is 3910 J. Estimate the external pressure.
Solution :
Given : n = 2.2 mol; V1 = 3.5 dm3; V2 = 12 dm3
W= -3910 J = \(\frac{-3910}{100}\)dm3 bar
W = -Pex (V2 – V1)
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 8
= 4.6 bar
Ans. Pex = 4.6 bar

(3) Three moles of an ideal gas are expanded isothermally from a volume of 300 cm3 to 2.5 dm3 at 300 K against a pressure of 1.9 bar. Calculate the work done in L atm and joules.
Solution :
Given : Number of moles of a gas = n = 3 mol
Initial volume = V1 = 300 cm3
= 0.3 dm3
Final volume = V2 = 2.5 dm3
External pressure = Pex =1.9 bar
Temperature = T = 300 K
∵ W = -Pex (V2 – V1)
= -1.9 (2.5 – 0.3)
= -4.18 dm3 bar
Now, 1 dm3 bar = 100 J
∴ W = -4.18 × 100
= -4180 J
Ans. Work of expansion = W = -4180 J

(4) Calculate the constant external pressure needed to compress an ideal gas from 25 dm3 to 15 dm3. The amount of work done in the compression process is 3500 joules.
Solution :
As the compression of the gas takes place against a constant pressure, the work done is given by
W = -Pex(V2 – V1)
W = Work done by the gas against the external pressure = 3500 J
∴ W = \(\frac{3500}{100}\) = 35 dm3 bar
P = Constant external pressure = ?
V2 = Final volume = 15 dm3
V1 = Initial volume = 25 dm3
∴ 35= -P × (15 – 25)
∴ 35 = 10 × P
∴ P = \(\frac{35}{10}\) = 3.5 bar
Ans. External pressure = 3.5 bar

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(5) Three moles of an ideal gas are compressed isothermally and reversibly to a volume of 2 dm3. The work done is 2.983 kJ at 22°C. Calculate the initial volume of the gas.
Solution :
Given : Number of moles of a gas = n = 3 mol
Final volume = V2 = 2 dm3
Initial volume = V1 = ?
For compression,
Wmax = +2.983 kJ = 2983 J
Temperature = T = (273 + 22) K = 295 K
Wmax= -2.303 nRT log10\(\frac{V_{2}}{V_{1}}\)
∴ \(\frac{2983}{2.303 \times 3 \times 8.314 \times 295}\)
= -[log102 – log10V1]
0.1760 = -log102 + log10 V1
= -0.3010 + log10V1
∴ log10 V1 = 0.1760 + 0.3010 = 0.4770
∴ V1 = Antilog 0.4770
= 3.0 dm3
Ans. Initial volume of the gas = 3.0 dm3

(6) A chemical reaction takes place in a container of cross sectional area 100 cm2. As a result of the reaction, a piston is pushed out through 10 cm against an external pressure of 1.0 bar. Calculate the work done by the system.
Solution :
Given : Cross sectional area = A = 100 cm2
Displacement of a piston = 1 = 10 cm
External pressure = P = 1.0 bar
Work = W = ?
Volume change = A × l
∴ ΔV = 100 × 10
= 1000 cm3
= 1 dm3
Work = W = -P × ΔV
= -1 × 1
= -1 dm3 bar
= – 1 × 100 J
= -100 J
Ans. Work = W = -100 J

(7) 5 moles of helium expand isothermally and reversibly from a pressure 4 atm to 0.4 at 300 K. Calculate the work done, change in internal energy and heat absorbed during the expansion. (R = 8.314 J k-1 mol-1)
Solution :
Given : n = 5 mol
P1 = 4 atm
P2 = 0.4 atm
T = 300 K
Wmax = ?, ΔU = ?, Q = ?
Wmax = -2.303 nRT log10 (\(\frac{P_{1}}{P_{2}}\))
= -2.303 × 5 × 8.314 × 300 log10 \(\frac{4}{0.4}\)
= -2.303 × 5 × 8.314 × 300 × 1
= -28720 J
= -28.72 kJ
For an isothermal process, ΔU = 0
By first law, ΔU = Q + Wmax
∴ Q = -Wmax
= – (-28.72) = 28.72 kJ
Ans. Wmax = – 28.72 kJ; ΔU = 0;
Q = 28.72 kJ

(8) 2.8 × 10-2 kg of nitrogen is expanded isothermally and reversibly at 300 K from 15.15 × 105 Pa when the work done is found to be -17.33 kJ. Find the final pressure.
Solution :
Given : Mass of nitrogen = m = 2.8 × 10-2 kg
Temperature = T = 300 K
Work obtained in expansion = Wmax = -17.33 kJ
= – 17330 J
Initial pressure = P1 = 15.15 × 105 Pa
= 1.515 × 106 Pa
Molar mass of nitrogen (N2) = MN2
= 28 × 10-3 kg mol-1
Final pressure = P2 = ?
Number of moles of N2 = n = \(\frac{m}{M_{\mathrm{N}_{2}}}\)
= \(\frac{2.8 \times 10^{-2}}{28 \times 10^{-3}}=1 \mathrm{~mol}\)
Wmax = -2.303 × nRT log10 \(\frac{P_{1}}{P_{2}}\)
17330 = 2.303 × 1 × 8.314 × 300 × \(\log _{10} \frac{1.515 \times 10^{6}}{P_{2}}\)
∴ \(\frac{17330}{2.303 \times 1 \times 8.314 \times 300}\)
= [log10 1.515 × 106 – log10P2]
3.017 = 6.1804 – log10P2
∴ log10P2 = 6.1804 – 3.017 = 3.1634
∴ P2 = Antilog 3.1634
= 1456.8 Pa
Ans. Final pressure = 1456.8 Pa

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(9) Carbon monoxide expands isothermally and reversibly at 300 K doing 4.754 kJ of work. If the initial volume changes from 10 dm3 to 20 dm3, calculate the number of moles of carbon monoxide. (R = 8.314 JK-1 mol-1)
Solution :
Wmax = -2.303 nRT log10 \(\frac{V_{2}}{V_{1}}\)
Wmax = Maximum work done = -4.754 kJ
= -4754 J, n = Number of moles = ?,
= 8.314 JK-1 mol-1
T = 300 K, V1 = Initial volume of carbon monoxide = 10 dm3
V2 = Final volume of carbon monoxide = 20 dm3
∴ -4754 = 22.303 × n × 8.314 × 300 log10 \(\frac {20}{10}\)
∴ -4754 = – 2.303 × n × 8.314 × 300 × log102
∴ – 4754 = – 2.303 × n × 8.314 × 300 × 0.3010
∴ n = \(\frac{-4754}{-2.303 \times 8.314 \times 300 \times 0.3010}\)
= 2.75 mol
Ans. Number of mol = 2.75 mol

(10) Given that the work done in isothermal and reversible expansion is 6.4 kJ when 2 moles of an ideal gas expanded to double its volume. Calculate the temperature at which expansion takes place.
Solution :
Given : Work = Wmax = -6.4 kJ (For expansion)
= – 6400 J
Number of moles = 2
If 1 = x L
V2 = 2 L
Temperature = T = ?
For isothermal reversible expansion,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 9

(11) 300 mmol of perfect gas occupies 13 dm3 at 320 K. Calculate the work done in joules when the gas expands :
(a) Isothermally against a constant external pressure of 0.20 bar,
(b) Isothermal and reversible process,
(c) Into vacuum until the volume of gas is increased by 3 dm3. (R = 8.314 J mol-1K-1)
Solution :
Given : Number of moles of a gas = n
= 300 mmol = 0.3 mol
Initial volume = V1 = 13 dm3
Increase in volume = ΔV = 3 dm3
Pressure = Pex = 0.2 atm
Temperature = 320 K

(a) Expansion against constant pressure is an irreversible process.
∴ W = -Pex × ΔV
= -0.2 × 3
= -0.6 dm3 bar
= -0.6 × 100 J
= -60 J

(b) For isothermal reversible process,
Wmax = 2.303 nRT log10 \(\frac{V_{2}}{V_{1}}\)
Now, V2 = V1 + ΔV = 13 + 3 = 16 dm3
Wmax = – 2.303 × 0.3 × 8.314 × 320 log10 \(\frac {16}{13}\)
= -165.4 J

(c) In vacuum, Pex = 0
∴ W = -Pex × ΔV
= -0 × 3
= 0
Ans. (a) W= -60.78 J
(b) Wmax = -165.4 J
(c) W = 0.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 27.
Define and explain the term internal energy.
Answer:
Internal energy : It is defined as the total energy constituting potential energy and kinetic energy of the molecules present in the system.
Explanation :

  • The internal energy of a system is a state function and thermodynamic function. It is denoted by U.
  • Its value depends on the state of a system.
  • The change in internal energy (Δ U) depends only on the initial state and the final state of the system.
    Δ U = U2 – U1
  • It is an extensive property of the system.
  • It has same unit as heat and work.
  • Total internal energy U of the system is,
    Total energy = Potential energy + Kinetic energy

Question 28.
Explain the formulation of first law of thermodynamics.
OR
Deduce mathematical equation for the first law of thermodynamics. Justify its expression.
Answer:
(1) The first law of thermodynamics is based on the principle of conservation of energy.
(2) If Q is the heat absorbed by the system and if W is the work done by surroundings on the system then the internal energy of the system will increase by Δ U.
(3) From the conservation of energy we can write,
Increase in internal energy of the system = Quantity of heat absorbed by the system + Work done on the system
∴ ΔU = Q + W
(4) For an infinitesimal change,
dU = dQ + dW

Question 29.
Deduce the mathematical expression of first law of thermodynamics for the following processes :
(1) Isothermal process
(2) Isobaric process
(3) Isochoric process
(4) Adiabatic process.
Answer:
(1) Isothermal process :This is a process which is carried out at constant temperature. Since internal energy, U of the system depends on temperature there is no change in the internal energy U of the system. Hence ΔU = 0.
By first law of thermodynamics,
ΔU = Q +W
∴ 0 = Q + W
∴ Q = -W or W = -Q.

  • Hence in expansion, the heat absorbed by the system is entirely converted into work on the surroundings.
  • In compression, the work done on the system is converted into heat which is transferred to the surroundings by the system, keeping temperature constant.

(2) Isobaric process : In this, throughout the process pressure remains constant. Hence the system performs the work of expansion due to volume change ΔV.
W= -Pext × ΔV
Let QP be the heat absorbed by the system at constant pressure.
By first law of thermodynamics,
ΔU = QP + W.
∴ ΔU = QP – PexΔV
or QP = ΔU + PexΔV
In this process, the heat absorbed QP is used to increase the internal energy (ΔU) of the system.

(3) Isochoric process : In this process the volume of the system remains constant. Hence ΔV = 0. Therefore, the system does not perform mechanical work.
∴ W = -PΔV = -P × (0) = 0
Let QV be the heat absorbed at constant volume.
By first law of thermodynamics,
ΔU = Q + W
∴ ΔU = QV.

(4) Adiabatic process : In this process, the system does not exchange heat, Q with its surroundings.
∴ Q = 0.
Since by first law of thermodynamics,
ΔU = Q + W
∴ ΔU = Wad.
Hence,
(i) the increase in internal energy ΔU is due to the work done on the system by surroundings. This results in increase in energy and temperature of the system.
(ii) if the work is done by the system on surroundings, like expansion, then there is a decrease in internal energy (-ΔU) and temperature of the system decreases.

Question 30.
What are the IUPAC sign conventions of Q, U and W?
Answer:
In thermodynamics, the sign conventions are adopted according to IUPAC convention, based on acquisition of energy.
(i) Heat absorbed = +Q
Heat evolved = -Q
(ii) Internal energy change :
Increase in energy = + Δ U
Decrease in energy = – Δ U
(iii) Work done by the system = – W
Work done on the system = + W

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 31.
Define and explain the term enthalpy.
OR
What is meant by enthalpy of a system ?
Answer:
Enthalpy (H) : It is defined as the total energy of a system consisting of internal energy (U) and pressure – volume (P × V) type of energy, i.e. enthalpy represents the sum of internal energy U and product PV energy. It is denoted by H and is represented as
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 10

Explanation :

  • Enthalpy represents total heat content of the system.
  • Enthalpy is a thermodynamic state function.
  • Enthalpy is an extensive property.
  • The absorption of heat by a system increases its enthalpy. Hence enthalpy is called heat content of the system.

Question 32.
Derive the expression, ΔH = ΔU + PΔV.
Answer:
Enthalpy (H) of a system is defined as
H = U + PV
where U is internal energy
P is pressure and V is volume.
Consider a process in which a state of a system changes from an initial state A to a final state B. Let H1, U1, P1, V1 and H2, U2, P2, V2 be the state functions of the system in initial and final states.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 11
Then,
H1 = U1 + P2V2 and H2 = U2 + P2V2
The enthalpy change ΔH is given by,
ΔH = H2 – H1
= (U2 + P2V2) – (U1 + P1V1)
= (U2 – U1) + (P2V2 – P1V1)
= ΔU + ΔPV
where ΔU = U2 – U1
At constant pressure, P1 = P2 = P
∴ P2V2 – P1V1 = PV2 – PV1
= P(V2 – V1)
= P × ΔV
Hence, ΔH = ΔU + PΔV
This is a relation for enthalpy change.

Question 33.
Show that the heat absorbed at constant pressure is equal to the change in enthalpy of the system.
OR
Why is enthalpy called heat content of the system?
Answer:
By the first law of thermodynamics,
ΔU = Q + W
where ΔU is the change in internal energy
Q is heat supplied to the system
W is the work obtained.
∴ Q = ΔU – W
If QP is the heat absorbed at constant pressure by the system, so that the volume changes by Δ V against constant pressure P then,
W = -PΔV
∴ QP = ΔU – (-PΔV)
∴ QP = ΔU + PΔV ……… (1)
If ΔH is the enthalpy change for the system, then
ΔH = ΔU + PΔV ……….. (2)
By comparing above equations, (1) and (2), we can write, QP = ΔH
Hence heat absorbed at constant pressure is equal to the enthalpy change for the system.
Since by increase in enthalpy heat content of the system increases, enthalpy is also called as the heat content of the system.

Question 34.
What are the conditions under which ΔH = ΔU?
Answer:

  1. For any thermodynamic process or a chemical reaction at constant volume, Δ V = 0.
  2. Since ΔH = ΔU + PΔV, at constant volume ΔH = ΔU.
  3. In the reactions, involving only solids and liquids, Δ V is negligibly small, hence ΔH = ΔH.
  4. In a chemical reaction, in which number of moles of gaseous reactants and gaseous products are equal, then change in number of moles, Δ n = n2 – n1 = 0. Since ΔH = ΔU + ΔnRT, as Δn = 0, ΔH = ΔU.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Solved Examples 4.6 – 4.8

Question 35.
Solve the following :

(1) Calculate the change in internal energy when a gas is expanded by supplying 1500 J of heat energy. Work done in expansion is 850 J.
Solution :
Given : Q = 1500 J
W = -850 J (For expansion work is negative)
ΔU = ?
By first law of thermodynamics,
ΔU = Q + W
= 1500 + (- 850)
= 650 J
Ans. Change in internal energy = Δ U = 650 J

(2) A system absorbs 520 J of heat and performs work of 210 J. Calculate the change in internal energy.
Solution :
Given : Since the heat is absorbed by the system, the work is of expansion.
Q = 520 J
W= -210 J
ΔV = ?
ΔU = Q + W
= 520 + (- 210)
= 310 J
Ans. Internal energy change = Δ U = 310 J

(3) A gas expands from 6 litres to 20 dm3 at constant pressure 2.5 atmosphere. If the system is supplied with 5000 J of heat, calculate W and ΔU.
Solution :
Given : V1 = 6 dm3
V2 = 20 dm3
P = 2.5 atm
Q = 5000 J
W = ?; ΔU = ?
For expansion,
W = -Pex(V2 – V1)
= -2.5 (20 – 6)
= – 35
= – 35 × 100 J
= – 3500 J
ΔU = Q + W
= 5000 + (-3500)
= -1500 J
Ans. W= -3500 J; ΔU = – 1500 J

(4) An ideal gas expands against a constant pressure of 2.026 × 105 Pa from 5 dm3 to 15 dm3. If the change in the internal energy is 418 J, calculate the change in enthalpy.
Solution :
As the expansion takes place at a constant pressure, the change in enthalpy is given by
ΔH = ΔU + P(V2 – V1)
ΔH = Change in enthalpy = ?
ΔU = Change in internal energy = 418 J
P = Constant pressure = 2.026 × 105 Pa
V2 = 15 dm3 = 15 × 10-3 m3
V1 = 5 dm3 = 5 × 10-3 m3
∴ ΔH = 418 + 2.026 × 105 × (15 × 10-3 – 5 × 10-3)
= 418 + 2026
∴ ΔH = 2.444 × 103 J = 2.444 kJ
Ans. Change in enthalpy = 2.444 × 103 J
= 2.444 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(5) In a reaction, 2.5 kJ of heat is released from the system and 5.5 kJ of work is done on the system. Find ΔU.
Solution :
Given : Q = -2.5 kJ (since heat is released)
W= + 5.5 kJ (since the work will be of compression)
ΔU = ?
ΔU = Q + W
= -2.5 + 5.5
= +3 kJ
Internal energy of the system will increase by 3 kJ.
Ans. Δ U = 3 kJ

(6) A chemical reaction is carried out by supplying 8 kJ of heat. The system performs the work of 2.7 kJ. Calculate ΔH and ΔU.
Solution :
Given : Q = + 8 kJ (since heat is absorbed by the system)
W = -2.7 kJ (It will be a work of expansion)
ΔH = ?, ΔU = ?
ΔU = Q + W = 8 + (-2.7) = 5.3 kJ
Internal energy of the system will increase by 5.3 kJ.
Due to expansion, Δ V > 0,
∴ PΔV = +2.7 kJ
ΔH = ΔU + PΔV = 5.3 + 2.7 = 8 kJ
Enthalpy of the system will increase by 8 kJ
Ans. ΔU = 5.3 kJ, ΔH = 8 kJ

(7) A sample of gas absorbs 4000 kJ of heat, (a) if volume remains constant. What is ΔU? (b) Suppose that in addition to absorption of heat by the sample, the surroundings does 2000 kJ of work on the sample. What is Δ U ? (c) Suppose that as the original sample absorbs heat, it expands against atmospheric pressure and does 600 kJ of work on its surroundings. What is ΔU ?
Solution :
Given : Q = + 4000 kJ (since heat is absorbed)
(a) Since volume remains constant, Δ V = 0.
W = -Pex (V2 – V1)
= -PexΔV = -Pex(0) = 0
∴ ΔU = Q + W = 4000 + 0 = 4000 kJ

(b) Q = + 4000 kJ
W = + 2000 kJ (Work done on the system)
ΔU = Q + W = 4000 + 2000 = 6000 kJ

(c) W = -600 kJ (Work of expansion)
ΔU = Q + W
ΔU = 4000 + (-600) = 3400 kJ
Ans. (a) Δ U = 4000 kJ
(b) Δ U = 6000 kJ
(c) Δ U = 3400 kJ

(8) Calculate the internal energy change at 298 K for the following reaction :
\(\frac{1}{2} \mathbf{N}_{2(\mathrm{~g})}+\frac{3}{2} \mathbf{H}_{2(\mathrm{~g})} \rightarrow \mathbf{N H}_{3(\mathrm{~g})}\)
The enthalpy change at constant pressure is -46.0 kJ mol-1. (R = 8.314 JK-1 mol-1)
Solution :
Given : \(\frac{1}{2} \mathbf{N}_{2(\mathrm{~g})}+\frac{3}{2} \mathbf{H}_{2(\mathrm{~g})} \rightarrow \mathbf{N H}_{3(\mathrm{~g})}\)
ΔH= -46.0 kJ mol-1
ΔH = Heat of formation of NH3 at constant pressure
= -46.0 kJ mol-1 = -4600 J mol-1
Δ U = Change in internal energy = ?
Δn = (Number of moles of ammonia) – (Number of moles of hydrogen + Number of moles of nitrogen)
= [1 – (\(\frac {1}{2}\) + \(\frac {3}{2}\))]= -1 mol
R= 8.314 JK-1 mol-1
T = Temperature in kelvin = 298 K
ΔH = Δ U + ΔnRT
∴ -46000 = ΔU + (-1 × 8.314 × 298)
∴ -46000 = ΔU – 2477.0
∴ ΔU = -46000 + 2477.0
= -43523 J
= -43.523 kJ
Ans. Change in internal energy = -43.523 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(9) 5 moles of helium expand isothermally and reversibly from a pressure 40 × 10-5 Nm-2 to 4 × 10-5 Nm-2 at 300 K. Calculate the work done, change in internal energy and heat absorbed during the expansion. (R = 8.314 JK-1 mol-1)
Solution :
As the expansion takes place isothermally and reversibly, the work done is given by
Wmax = -2.203 nRT log\(\frac{P_{1}}{P_{2}}\)
Wmax = Maximum work done
n = Number of moles of helium = 5 moles
R = Gas constant = 8.314 JK-1 mol-1
T = 300 K
P1 = Initial pressure = 40 × 10-5 Nm-2
P2 = Final pressure = 4 × 10-5 Nm-2
∴ Wmax = -2.303 × 5 × 8.314 × 300 × log \(\frac {40}{4}\)
= – 2.303 × 5 × 8.314 × 300 × log 10
= -2.303 × 5 × 8.314 × 300 × 1
= – 28720J
As the expansion takes place isothermally, i.e., at the same temperature, there is no change in the internal energy of the system.
Q = ΔU + W
∴ Q = – W= + 28720 J as ΔU = 0
Ans. Work done = -28720 J, Heat absorbed = 28720 J, Change in internal energy = 0

(10) Calculate the work done in each of the following reactions. State whether work is done on or by the system.
(a) The oxidation of one mole of SO2 at 50°C.
2SO2(g) + O2(g) → 2SO3(g)
(b) Decomposition of 2 moles of NH4NO3 at 100°C
NH4NO3(s) → N2O(g) + 2H2O(g)
Solution :
(a) Given reaction :
2SO2(g) + O2(g) → 2SO3(g)
For 1 mole of SO2,
SO2(g) + \(\frac {1}{2}\)O2(g) → SO2(g)
∴ Δn = (n2)gaseous products – (n1)gaseous reactants
= 1 – (1 + \(\frac {1}{2}\))
= -0.5 mol
Since there is decrease in number of moles of gases, there will be compression, hence, the work will be done on the system by the surroundings.
Work is given by,
∴ W = – ΔnRT
= – (- 0.5) × 8.314 × (273 + 50)
= + 1342.7 J

(b) Given reaction :
NH4NO3(s) → N2O(g) + 2H2O(g)
For 2 moles of NH4NO3,
2NH4NO3(s) → 2N2O(g) + 4H2O(g)
∴ Change in number of moles,
Δn = (n2)gaseous products – (n1)gaseous reactants
= (2 + 4) – 0
= 6 mol
Since there is an increase in number of moles of gases, work of expansion is done by the system on the surroundings.
∴ W = -ΔnRT
= – 6 × 8.314 × (273+ 100)
= – 18606 J
= – 18.606 kJ
Ans. (a) W = 1342.7 J (b) W= -18.606 kJ

(11) The amount of heat evolved for the combustion of ethane is -900kJ mol-1 at 300K and 1 atm.
C2H6(g) + \(\frac {7}{2}\)O2(g) → 2CO2(g) + 3H2O(l)
Calculate W, ΔH and ΔU for the combustion of 12 × 10-3 kg ethane.
Solution :
Given : ΔH = -900 kJ mol-1
Temperature = T = 300 K
Pressure = P = 1 atm
Mass of ethane = m = 12 × 10-3 kg
Molar mass of ethane (C2H6) = 30 × 10-3 kg mol-1
ΔH = ? Δ U = ? for given ethane.
Number of moles of C2H6 = n = \(\frac{m \mathrm{~kg}}{M \mathrm{~kg} \mathrm{~mol}^{-1}}\)
= \(\frac{12 \times 10^{-3}}{30 \times 10^{-3}}\)
= 0.4 mol
For the given reaction,
C2H6(g) + \(\frac {7}{2}\)O2(g) → 2CO2(g) + 3H2O(l)
Δn = (n2)gaseous products – (n1)gaseous reactants
= 2 – (1 + \(\frac {7}{2}\)) = -2.5 mol
For 1 mol of C2H6, Δn = -2.5 mol
∴ For 0.4 mol of C2H6, Δn = -2.5 × 0.4
= -1 mol
Since there is a decrease in number of moles, the work is of compression on the system.
W = -ΔnRT
= – (-1) × 8.314 × 300
= + 2494 J
= + 2.494 kJ
For 1 mol of C2H6 ΔH = -900 kJ
∴ For 0.4 mol of C2H6, ΔH= – 900 × 0.4
= – 360 kJ
ΔH = ΔU + ΔnRT
ΔU = ΔH – ΔnRT
= -360 – (-1) × 8.314 × 300× 10-3
= – 360 + 2.494
= – 357.506 kJ
Ans. W = + 2.494 kJ, ΔH = -360 kJ;
ΔU= – 357.506 kJ

(12) The latent heat of evaporation of water is 80 kJ mol-1. If 100 g water are evaporated at 100 °C and 1 atm, calculate W, ΔH, ΔU and Q.
Solution :
Given : Latent heat of evaporation = ΔH
= 80 kJ mol-1 of water
Temperature = T = 273 + 100 = 373 K
Pressure = P = 1 atm
Mass of water = m = 100 g
Molar mass of water = 18 g mol-1
W = ?, ΔH = 1, U = ?, Q = ?
Number of moles of water = \(\frac{m}{M}=\frac{100}{18}\) = 5.556 mol
H2O(l) → H2O(g)
5.556 mol 5.556 mol
Change in number of moles = Δn = 5.556 – 0
= 5.556 mol
For evaporation of 1 mol H2O, ΔH = 80 kJ
For 5.556 mol H2O, ΔH= 80 × 5.556 = 444.5 kJ
In this reaction, the work will be of expansion.
W= -ΔnRT
= -5.556 × 8.314 × 373
= – 17230 J
= -17.23 kJ
Now,
ΔH = ΔU + ΔnRT
ΔU = ΔH – ΔnRT
= 444.5 – 5.556 × 8.314 × 373 × 10-3
= 444.5 – 17.23
= 427.27 kJ
In this, Q = QP = ΔH = 444.5 kJ
Ans. W= -17.23 kJ; ΔH = 444.5 kJ
ΔU= 427.21 kJ, Q = 444.5 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(13) Oxidation of propane is represented as
C3H8(g) + 5O2(g) → 3CO2(g) + 4H2O(g), ΔH0 = -2043 kJ
How much pressure volume work is done and what is the value of AU at constant pressure of 1 bar when the volume change is + 22.4 dm3.
Solution :
Given :
ΔH0 = – 2043 kJ
Change in volume = ΔV = +22.4 L
ΔU = ?
C3H8(g) + 5O2(g) → 3CO2(g) + 4H2O(g)
Δn = (n2)gaseous products – (n1)gaseous reactants
= (3 + 4) – (1 + 5)
= 1 mol
Since there is an increase in number of moles, the work will be of expansion.
W = -P × ΔV dm3 bar
= – 1 × 22.4
= – 1 × 22.4 × 100 J
= – 2240 J
= -2.240
ΔH = ΔU + PΔV
ΔU = ΔH – PΔV
= – 2043 – (2.24)
= – 2040.7 kJ
Ans. W = -2.27 kJ, ΔU = -2040.7 kJ

(14) How much heat is evolved when 12 g of CO reacts with NO2 ? The reaction is :
4CO(g) + 2NO2(g) → 4CO2(g) + N2(g),
ΔrH0 = -1200 kJ
Solution :
Given : 4CO(g) + 2NO2(g) → 4CO2(g) + N2(g)
Molar mass of CO = 28 g mol-1
ΔrH0 = – 1200 kJ;
Molar mass of CO = 28 g mol-1
mco = 12 g, ΔH = ?
From the reaction,
∵ For 4 × 28 g CO, ΔH0 = – 1200 kJ
∵ For 12g CO ΔH0 = \(\frac{(-1200) \times 12}{4 \times 28}\)
= -128.6 kJ
Ans. Heat evolved = 128.6 kJ

Question 36.
What is phase transformation?
Answer:
Phase transformation (or transition) :

  • The transition of one phase (physical state) of a matter to another phase at constant temperature and pressure without change in chemical composition is called phase transformation.
  • During phase transformation, both the phases exist at equilibrium.
    Solids ⇌ Liquid; Liquid ⇌ Vapour.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 37.
Mention different types of phase transitions.
Answer:
The following are the types of phase changes :
(1) Fusion : This involves the change of a matter from solid state to liquid state. In this heat is absorbed, hence it is endothermic (ΔH > 0).
H2O(s) → H2O(l)
(2) Vaporisation or evaporation : This involves the change of a matter from liquid state to gaseous state. In this heat is absorbed, hence it is endothermic (ΔH > 0).
H2O(l) → H2O(g)
(3) Sublimation : This involves the change of matter from solid state directly into gaseous state. In this heat is absorbed, hence it is endothermic (ΔH > 0).
Camphor(s) → Camphor(g)

Question 38.
Define and explain enthalpy of freezing.
Answer:
Enthalpy of freezing (ΔfreezH) : The enthalpy change that accompanies the solidification of one mole of a liquid into solid at constant temperature and pressure is called enthalpy of freezing.
For example,
\(\mathrm{H}_{2} \mathrm{O}_{(\mathrm{l})} \stackrel{1 \mathrm{~atm}, 273 \mathrm{~K}}{\longrightarrow} \mathrm{H}_{2} \mathrm{O}_{(\mathrm{s})}\)
ΔfreezH = -6.01 kJ mol-1
This equation describes that when one mole of water freezes (solidifies) at 0 °C (273 K) and 1 atmosphere, 6.01 kJ of heat will be released to the surroundings.

Question 39.
Define and explain the following :
(A) Enthalpy of vaporisation.
(B) Enthalpy of sublimation.
Answer:
(A) Enthalpy of vaporisation (ΔvapH) : The enthalpy change that accompanies the vaporisation of one mole of a liquid at constant temperature and pressure is called heat of vaporisation or evaporation. For example,
\(\mathrm{H}_{2} \mathrm{O}_{(\mathrm{l})} \stackrel{1 \mathrm{~atm}, 373 \mathrm{~K}}{\longrightarrow} \mathrm{H}_{2} \mathrm{O}_{(\mathrm{g})}\)
ΔvapH = +40.7 kJ mol-1
This equation describes that when one mole of water is evaporated at 100 °C (373 K) and 1 atmosphere, 40.7 kJ of heat will be absorbed.

(B) Enthalpy of sublimation (ΔsubH) : The enthalpy change or the amount of heat absorbed that accompanies the sublimation of one mole of a solid directly into its vapour at constant temperature and pressure is called enthalpy of sublimation.
For example,
\(\mathrm{CO}_{2(\mathrm{~s})} \stackrel{1 \mathrm{~atm}, 195 \mathrm{~K}}{\longrightarrow} \mathrm{CO}_{2(\mathrm{~g})}\)
ΔsubH = 25.2 kJ mol-1
This equation describes that when 1 mole of dry solid carbon dioxide, CO2(s) sublimes forming gaseous CO2(g), 25.2 kJ of heat will be absorbed.

Question 40.
Explain process of sublimation and enthalpy of sublimation ?
OR
How is enthalpy of sublimation related to enthalpy of fusion and enthalpy of vaporisation ?
Answer:
(1) The sublimation involves the conversion of a solid into vapour at constant temperature and pressure. For example,
H2O(s) → H2O(g), ΔsubH = 51.08 kJ mol-1 at 0°C.
(2) This conversion takes place in two steps, first melting of solid into liquid and second vaporisation of the liquid.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 12
Hence we can write,
ΔsubH = ΔfusH + ΔvapH

Question 41.
Arrange the following in order of increasing enthalpy :
H2O(s), H2O(g), H2O(l)
Answer:
The increasing order of enthalpy of the given substance will be,
HH2O(g), < HH2O(l), < HH2O(s)
This is because the conversion of H2O(s) to H2O(l) and further to H2O(g) involves absorption of heat.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 42.
Define and explain :
(A) Enthalpy of atomisation
(B) Enthalpy of ionisation.
Answer:
(A) Enthalpy of atomisation (ΔatoH) : The enthalpy change or amount of heat absorbed accompanying the dissociation of the molecules in one mole of a gaseous substance into free gaseous atoms at constant temperature and pressure is called enthalpy of atomisation.
For example,
Cl2(g) → 2Cl(g), ΔatoH = 242 kJ mol-1
CH4(g) → C(g) + 4H(g), ΔatoH = 1660 kJ mol-1.

(B) Enthalpy of ionisation (ΔionH) : The enthalpy change or amount of heat absorbed accompanying the removal of one electron from each atom or ion in one mole of gaseous atoms or ions is called enthalpy of ionisation.
For example,
Na(g) → Na+(g) + e ΔionH = 494 kJ mol-1
This equation describes that when one mole of gaseous sodium atoms, Na(g) are ionised forming gaseous ions, Na+(g), the energy required is 494 kJ.

Question 43.
Define and explain electron gain enthalpy.
Answer:
Electron gain enthalpy (ΔegH) : It is defined as the enthalpy change, when mole of gaseous atoms of an element accept electrons to form gaseous ion.
E.g. Cl(g) + e → Cl(g) ΔegH = – 349 kJ mol-1.
It is the reverse of ionisation process.

Question 44.
Define enthalpy of solution.
Answer:
Enthalpy of solution : It is defined as the enthalpy change in a process when one mole of a substance is dissolved in specified amount of a solvent.
NaCl(s) + aq ⇌ NaCl(aq) ΔsolnH = 4 kJ mol-1

Question 45.
Define enthalpy of solution at infinite dilution.
Answer:
Enthalpy of solution (ΔsolnH) : It is defined as the enthalpy change when one mole of a substance is dissolved in a large excess of a solvent, so that further dilution will not change the enthalpy at constant temperature and pressure.
For example,
HCl(g) + aq → HCl(aq) ΔsolnH
= -75.14 kJ mol-1

Question 46.
Explain the enthalpy of solution of an ionic compound.
Answer:
An ionic compound dissolves in a polar solvent like water in two steps as follows :
Step-I : The ions are separated from the molecule involving crystal lattice enthalpy ΔLH.
\(\mathrm{MX}_{(\mathrm{s})} \rightarrow \mathrm{M}_{(\mathrm{g})}^{+}+\mathrm{X}_{(\mathrm{g})}^{-} \quad \Delta_{\mathrm{L}} H\)
ΔLH is always positive.

Step-II : The gaseous ions are hydrated with water molecules involving hydration energy, ΔhydH.
\(\mathbf{M}_{(\mathrm{g})}^{+}\) + xH2O(l) → [M(H2O)x]+
\(\mathrm{X}_{(\mathrm{g})}^{-}\) + yH2O(l) → [X(H2O)y]
ΔhydH is always negative.
The enthalpy change ΔsolnH of solution is given by,
ΔsolnH = ΔLH + ΔhydH
For example, consider enthalpy of solution of NaCl(s).
ΔLHNaCl = 790 kJ mol-1
ΔhydHNaCl = -786 kJ mol-1
Hence enthalpy change for solution of NaCl(s) is,
ΔsolnH = ΔLHNaCl + ΔhydHNaCl
= 790 + (-786)
= + 4 kJ mol-1
Therefore dissolution of NaCl in water is an endothermic process.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Solved Examples 4.9

Question 47.
Solve the following :

(1) Heat of fusion of ice at 0 °C and 1 atmosphere is 6.1 kJ mol-1 and heat of evaporation of water at 100 °C is 40.7 kJ mol-1. Calculate the enthalpy change for the conversion of 1 mole of ice at 0 °C into vapour at 100 °C. Heat capacity of water is 4.184 JK-1 mol-1.
Solution :
Given : Heat of fusion of ice = ΔfusH = 6.01 kJ mol-1
Heat of evaporation of water = ΔvapH = 40.7 kJ mol-1
Temperature of ice = 273 K
Temperature of vapour = (273 + 100) K = 373 K
Heat capacity of water = 4.184 JK-1 g-1
Heat capacity of 1 mole of water
= CH2O = 4.184 × 18
= 75.312 JK-1 mol-1
The conversion of ice at 0 °C to water at 100°C takes place in three steps as follows:
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 13
ΔH1 = nice × ΔfusH = 1mol × 6.01kJ mol-1 = 6.01 kJ
ΔH2 is the enthalpy change for raising the temperature from 273 K to 373 K.
ΔH2 = nwater × CH2O × (T2 – T1)
= 1mol × 75.312JK-1 mol-1 × (373 – 273)K
= 7531 J
= 7.531 kJ
ΔH3 = nwater × ΔvapH
= 1 × 40.7
= 40.7 kJ
Hence total enthalpy change will be ΔH = ΔH1 + ΔH2 + ΔH3
= 6.01 + 7.531 + 40.7
= 54.241 kJ
Ans. ΔH = 54.241 kJ

(2) Heat of sublimation of ice at 0°C and 1 atmosphere is 6.01 kJ mol-1 and heat of evaporation of water at 0 °C and 1 atmosphere is 45.07 kJ mol-1. Calculate the heat of sublimation of one mole of ice at 0 °C and 1 atmosphere. Write the equation for the same.
Solution :
The sublimation of ice can be represented by following equation,
\(\mathrm{H}_{2} \mathrm{O}_{(\mathrm{s})} \stackrel{1 \mathrm{~atm}, 0^{\circ} \mathrm{C}}{\longrightarrow} \mathrm{H}_{2} \mathrm{O}_{(\mathrm{g})}\)
This is a process of two steps.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 14
ΔH1 = nH2O × ΔfusH
= 1 × 6.01 =6.01 kJ
ΔH2 = nH2O × ΔvapH
= 1 × 45.07 = 45.07
Heat of sublimation = ΔH = ΔH1 + ΔH2
= 6.01 + 45.07
= 51.08 kJ
Ans. Heat of sublimation of ice = 51.08 kJ

(3) Heat of evaporation of ethyl alcohol at 78.5 °C and 1 atmosphere is 38.6 kJ mol-1. If 100 g ethyl alcohol vapour is condensed, what will be ΔH ?
Solution :
Given : ΔvapHC2H5OH = 38.6 kJ mol-1
Mass of C2H5OH = m = 100 g
Molar mass of C2H5OH = M = 46 g mol-1
ΔcondHC2H5OH = ?
Number of moles of C2H5OH = \(\frac{m}{M}=\frac{100}{46}\)
= 2.174 mol
Heat of condensation = ΔcondH = -38.6 kJ mol-1
∴ ΔcondH = n × ΔcondH
= 2.174mol × (-38.6)kJ mol-1 kJ = – 83.9 kJ
Ans. Heat of condensation = ΔcondH = -83.9 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(4) The hydration enthalpies of Li+(g), and Br(g) are -500 kJ mol-1 and -350 kJ mol-1 respectively and the lattice energy of LiBr(s) is 807 kJmol-1. Write the thermochemical equations for enthalpy of solution of LiBr(s) and calculate its value.
Solution :
Given : Enthalpy of hydration of Li+(g)
= ΔhydH1
= -500 kJmol-1
Enthalpy of hydration of Br(g) = ΔhydH2
= -350 kJ mol-1
Lattice energy of LiBr(s) = ΔLH3 = 807 kJ mol-1
Enthalpy of solution of LiBr(s) = ΔsolnΔH = ?
The thermochemical equation for the dissolution of LiBr(s) forming a solution is,
LiBr(s) + aq → Li+(aq) + Br(aq) (I) ΔsolH = ?
This takes place in two steps as follows :
(i) LiBr(s) → Li+(g) + Br(g) ΔLH3
(ii) (a) Li+(g) + aq → Li+(aq) ΔhydH1
(b) Br(g) + aq → Br(aq) ΔhydH2
Hence by adding equations (i) and (ii) (a) and (b) we get equation I.
∴ ΔsolH = ΔLH3 + ΔhydH1 + ΔhydH2
= 807 + (-500) + (-350)
= -43 kJ mol-1
Ans. Heat of solution of LiBr(s) = ΔsolH = -43 kJ mol-1

(5) Heat of solution of NaCl is 3.9 kJ mol-1. If the lattice energy of NaCl is 787 kJ mol-1, calculate the hydration energies of ions of the salt.
Solution :
Given : Heat of solution of NaCl
= ΔsolnH0
= ΔH1 = 3.9 kJmol-1
Lattice energy of NaCl = ΔLH
= ΔH2 = 787 kJ mol-1
Hydration energy of Na+(g) and Cl(g)
= ΔhydH(Na+ + Cl)
= ΔH3 = ?
Thermochemical equation for dissolution of NaCl(s) is;
NaCl(s) + aq → Na+(aq) + Cl(aq)…ΔH1
NaCl(s) → Na+(g) + Cl(g)… ΔH2
Na+(g) + Cl(g) + aq → Na+(aq) + Cl(aq) ΔH3
∴ ΔH1 = ΔH2 + AH3
3.9 = 787 + AH3
∴ ΔH3 = -787 + 3.9= -783.1 kJmol-1
Ans. Hydration energy of Na+(g) and Cl(g)
= -783.1 kJmol-1

(6) Enthalpies of solution are given as follows :
CuSO4(s) + 10H2O → CUSO4(10H2O)
ΔH1 = -54.5 kJ mol-1
CuSO4(s) + 100 H2O → CUSO4(100H2O)
ΔH2 = -68.4 kJ mol-1
A solution contains 1 mol of CuSO4 in 180 g water at 25 °C. If it is diluted by adding 1620 g water, calculate the enthalpy of dilution.
Solution :
Given : Enthalpy of solution of CuSO4 in 10 mol H2O
= ΔsolnH = ΔH1 = -54.5 kJ mol-1
Enthalpy of solution of CuSO4 in 100 mol
H2O = ΔH2
= -68.4 kJmol-1
Mass of water = 1620 g
For dilution, ΔdilH = ?
Now 180 g H2O = \(\frac {180}{18}\) = 10 mol H2O
And, 1620 g H2O = \(\frac {1620}{18}\) = 90 mol H2O
Hence for heat of dilution,
CUSO4(10H2O) + 90H2O(l) → CUSO4(100H2O) ΔdilH = ?
∴ ΔdilH = ΔH2 -ΔH1
= -68.4 – (54.5)
= -13.9 kJmol-1
Ans. Heat of dilution = ΔdilH = -13.9 kJ mol-1

(7) Heat of solution and heat of hydration of AgF are -20.5kJmol-1 and -930kJmol-1 respectively. Calculate lattice energy of AgF.
Solution :
Given : Heat of solution of AgF = ΔsolnH
= -ΔH1 = -20.5 kJmol-1
Heat of hydration of AgF = ΔhydH = ΔH2
= -930 kJ mol-1
Lattice energy of AgF = ΔLH = ΔH3 = ?
For heat of solution, AgF(s) + aq → AgF(aq) ΔH1
For heat of hydration,
Ag+(g) + F(g) + aq → Ag+(aq) + F(aq) ΔH2
For Lattice energy, Ag+(g) + F(g) → AgF(s)
ΔLH = ?
From above equations,
∴ ΔH3 = ΔH2 – ΔH1
= -930 – (-20.5)
= -909.5 kJmol-1
Ans. Lattice energy of AgF(s) = -909.5 kJ mol-1

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(8) Bond enthalpy of H2 is 436kJmol-1 while hydration energy of hydrogen ion is -1075 kJ mol-1. Calculate the enthalpy of formation of H+(aq). (Ionisation energy of hydrogen is 1312 kJ mol-1
Solution :
Given : Bond enthalpy of H2(g) = ΔH0H2(g)
= 436 kJ mol-1
Hydration energy of H+(g) = ΔH2 = -1075 kJmol-1
Ionisation energy of H(g) = ΔH3 = 1312 kJ mol-1
Enthalpy of formation of H+(aq) = ΔfH = ?
Thermochemical equation for the formation of H+(aq)
\(\frac {1}{2}\)H2(g) + aq → H+(aq)ΔfH
This takes place in three steps as follows :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 15
Hence heat of formation of H+(aq) is
ΔfH = ΔH1 + ΔH2 + ΔH3
= \(\frac {1}{2}\) × 436 + (-1075) + 1312
= 218 – 1075 + 1312.
= 455 kJ mol-1
Ans. Enthalpy of formation of H+(aq) = 455 kJmol-1

(9) Calculate lattice energy of crystalline sodium chloride from the following data :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 16
Solution :
Given : Bond enthalpy of Cl2 = ΔH0 = 244 kJmol-1
Thermochemical equation for the formation of 1 mole of NaCl(s),
\(\mathrm{Na}_{(\mathrm{s})}+\frac{1}{2} \mathrm{Cl}_{2} \longrightarrow \mathrm{NaCl}_{(s)} \quad \Delta_{\mathrm{f}} H_{\mathrm{NaCl}}^{0}=-411 \mathrm{~kJ}\)
Lattice energy, ΔLH = ?
Since enthalpy is a state function, this reaction can be written in various steps as follows :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 17
By Hess’s law,
ΔLH0 = ΔsubH0+ ΔionH0 + \(\frac {1}{2}\)ΔH0cl2 + ΔegH0 + ΔLH0
-411 = 109 + 496 + \(\frac {1}{2}\) × 244 + (-348) + ΔLH
= 109 + 496 + 122 – 348 + ΔLH
∴ ΔLH= -790 kJ mol-1.
Ans. Lattice energy of NaCl(s) = -790 kJ mol

(10) Calculate the internal energy at 298 K for the formation of one mole of ammonia, if the enthalpy change at constant pressure is -42.0 kJ mol-1.
(Given : R = 8.314 J K-1 mol-1)
Solution :
Given : ΔH = -42.0 kJ mol-1, T = 298 K, ΔU = ?
\(\frac{1}{2} \mathrm{~N}_{2(\mathrm{~g})}+\frac{3}{2} \mathrm{H}_{2(\mathrm{~g})} \longrightarrow \mathrm{NH}_{3(\mathrm{~g})}\)
Δn = 1 – (\(\frac {1}{2}\) + \(\frac {3}{2}\)) = -1 mol
ΔH = ΔU + ΔnRT
∴ ΔU = ΔH – ΔnRT
= -42 – (- 1) × 8.314 × 298 × 10-3
= -42 + 2.477
= -39.523 kJ
Ans. ΔU = -39.523 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 48.
What is thermochemistry ? Explain.
Answer:
Thermochemistry : Thermodynamic study of heat changes or enthalpy changes during the chemical reactions is called thermochemistry.
Consider a reaction, Reactants → Products
The heat changes ΔH for the reaction may be represented as,
ΔHreaction = Σ Hproducts – Σ Hreactants
where H represents enthalpy.
The energy released or absorbed during a chemical change appears in the form of heat energy.

Question 49.
Define and explain the term, enthalpy or heat of reaction.
Answer:
Enthalpy or heat of reaction : The enthalpy of a chemical reaction is the difference between the sum of the enthalpies of products and that of the reactants with every substance in a definite physical state and in the amounts (moles) represented by the coefficients in the balanced equation.
Explanation : Consider the following general reaction,
aA + bB → cC + dD
The heat of the reaction ΔH is the difference in sum of enthalpies of products and sum of enthalpies of reactants.
∴ ΔH = Σ Hproducts – Σ Hreactants
= [cHC + dHD] – [aHA + bHB]
= ΣPH – ΣRZ
where H represents enthalpy of the substance.
For endothermic reaction, ΔH is positive, (ΔH > 0).
For exothermic reaction, ΔH is negative, (ΔH < 0).

Question 50.
Explain the sign convention used for ΔH.
Answer:
The change in enthalpy or heat of reaction ΔH is given by,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 18
(i) If the sum of enthalpies of products, ΣH and reactants, ΣRH are equal then ΔH for the reaction is zero, (ΔH = 0).
i. e. ΣPH = ΣRH
∴ ΔH = ΣPH – ΣRH = 0
(ii) If the sum of enthalpies of products ΣPH is greater than the sum of enthalpies of reactants ΣRH, then ΔH is positive, (ΔH > 0). Since such reactions take place with the absorption of heat from surroundings, they are called endothermic reactions.
∴ ΣHproducts > ΣHreactants
∴ ΔH > 0
(iii) If the sum of enthalpies of products ΣPH is less than the sum of enthalpies of reactants, ΣRH then ΔH is negative, (ΔH < 0). Since in such reactions heat is given out to the surroundings, they are called exothermic reactions.
∴ ΣPH < ΣRH
∴ ΔH < 0

Question 51.
Define : (i) Exothermic process (ii) Endothermic process.
Answer:
(i) Exothermic process : A process taking place with the evolution of heat is called exothermic process.
For this process, Q is -ve, ΔH is -ve.
(ii) Endothermic process : A process taking place with the absorption of heat (from the surroundings) is called endothermic process.
For this process, Q is +ve, ΔH is +ve.

Question 52.
Distinguish between Endothermic reaction and Exothermic reaction.
Answer:
Endothermic reaction:

  • In endothermic reaction heat is absorbed from suroundings.
  • Sum of enthalpies of products is greater than sum of enthalpies of reactants i.e. ΣPH > ΣRH
  • Heat of reaction, ΔH is positive.
  • Products are less stable than reactants.
  • C(s) + O2(g) → CO2(g)
    ΔH = -394 kJ
  • This reaction requires supply of thermal energy.

Exothermic reaction:

  • In exothermic reaction heat is given out to surroundings.
  • Sum of enthalpies of products is less than sum of enthalpies of reactants.
    i.e. ΣPH < ΣRH
  • Heat of reaction, ΔH is negative.
  • Products are more stable than reactants.
  • N2(g) + O2(g) → 2NO
    ΔH = + 180 kJ
  • This reaction does not require supply of thermal energy.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 53.
Explain the standard state of an element.
Answer:
Standard state of an element : It is defined as the most stable state of an element at 298 K and 1 atmosphere (or 1 bar).
In this state, the enthalpy of the element is assumed to be zero.
∴ H0element or in general Helement = 0
∴ H0graphite = HH2(g) = 0; HNa(s) = 0; HHg(l) = 0

Question 54.
What is a thermochemical equation? Explain with an example.
Answer:
Thermochemical equation : It is defined as a balanced chemical equation along with the corresponding heat of reaction (ΔH) and physical states and number of moles of all reactants and all products appropriately mentioned.
E.g. C6H12O6(s) + 6O2(g) = 6CO2(g) + 6H2O(l)
ΔH = -2808 kJ mol-1

Question 55.
What are the guidelines followed for writing thermochemical equations?
Answer:
According to IUPAC conventions, while writing thermochemical equations, following rules must be followed :
(1) Reaction is represented by balanced chemical equation for the number of moles of the reactants and the products. E.g.
CH4(g) + 2O2(g) = CO2(g) + 2H2O(l)
ΔrH°= -890 kJ mol-1
(2) The physical states of all the substances in the reaction must be mentioned. E.g. (s) for solid, (l) for liquid and (g) for gas.
(3) Heat or enthalpy changes are measured at 298 K and 1 atmosphere (or 1 bar).
(4) ΔH0 is written at right hand side of thermochemical equation.
(5) Proper sign must be indicated for ΔH0. For endothermic reaction ΔH0 is positive, (+ΔH0) and for exothermic reaction ΔH is negative, (-ΔH0).
(6) The enthalpy of the elements in their standard states is taken as zero. (H0Element = 0; H0C(s) = 0, H0H2(g) = 0)
(7) When all the substances taking part in the reaction are in their standard states, the enthalpy change is written as ΔH0.
(8) The enthalpy of any compound is equal to its heat of formation.
(9) In case of elements, the allotropic form must be mentioned. E.g. C(graphite), S(rhombic), Sn(white)
(10) For the reverse reaction, ΔH0 value has equal magnitude but opposite sign.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 56.
Define the following terms giving examples :
(1) Standard enthalpy of reaction.
(2) Standard enthalpy of formation or standard heat of formation
(3) Standard enthalpy of combustion or standard heat of combustion.
Answer:
(1) Standard enthalpy of reaction : it is defined as the difference between the sum of enthalpies of products and that of the reactants with every substance in its standard state at constant temperature (298 K) and pressure (1 atm).
Reactants → Products
ΔH0reaction = ΣH0products – ΣH0reactants

(2) Standard enthalpy of formation or standard heat of formation (ΔfH0) : It is defined as the enthalpy change ΔH0 when one mole of a pure compound is formed in its standard state from its constituent elements in their standard states at constant temperature (298 K) and pressure (1 atmosphere or 1 bar). It is denoted by ΔfH0. E.g.
C(s) + O2(g) = CO2(g) ΔfH0= -394 kJ mol-1
fH0 may be positive or negative.)

(3) Standard enthalpy of combustion or standard heat of combustion : it is defined as the enthalpy change when one mole of a substance in the standard state undergoes complete combustion in a sufficient amount of oxygen at constant temperature (298 K) and pressure (1 atmosphere or 1 bar). It is denoted by ΔcH0.
E.g. CH3OH(l) + \(\frac {3}{2}\)O2(g) = CO2(g) + 2H2O
ΔCH0 = -726 kJ mol-1
cH0 is always negative.)
[Note : Calorific value : It is the enthalpy change or amount of heat liberated when one gram of a substance undergoes combustion.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 19

Question 57.
Show that the standard heat of formation of a compound is equal to its enthalpy.
Answer:
Consider the formation of one mole of gaseous CO2 in the standard state at 298 K and 1 atmosphere. The thermochemical equation for formation can be represented as,
C(s) + O2(g) = CO2(g) ΔfH0 = -394 kJ mol-1
Now heat of this reaction, ΔH0 is,
ΔH0reaction = ΣPH0 – ΣRH0
∴ ΔfH0co2(g) = H0co2(g) – [H0c(s) + H0O2(g)]
Since the enthalpies of elements in their standard states are zero,
i.e.
H0c(s) = o, H0O2(g) = 0
∴ ΔfH0co2(g) = H0co2(g) – [0 + 0]
∴ ΔfH0co2 = Hco2(g)
Therefore standard heat of formation of a compound is equal to its enthalpy.

Question 58.
Standard enthalpy of formation of various following compounds are given. Write thermochemical equation for each :

Compound ΔfH0 KJ mol-1
Cao(s) -635.1
Al2Cl6(s) -1300
C2H6(g) -84.7
CH3COOH(l) -484.7
C2H5OH(l) -277.7
NaNO3(s) -950.8

Answer:
(Hint: Write one mole of the compound on right hand side and corresponding constituent elements along with their standard physical states on left hand side.)
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 20

Question 59.
Standard enthalpy of combustion of different substances are given. Write thermochemical equation for each.

Substance ΔCH0 KJ mol-1
C(graphite) -393.5
C6H6(l) -3268
C2H5OH(l) -1409
CH3CHO -1166

Answer:
In the combustion reaction, C forms CO2(g),
H forms H2O(l), etc.
(1) C(graphite) + O2(g) → CO2(g)
ΔCH0 = -393.5 kJ mol-1
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 21

Question 60.
Write the thermochemical equations for enthalpy of solution of :
(1) Glucose (C6H12O6)
(2) NaCl(s)
(3) CaBr2(s)
Answer:
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 22

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 61.
How is standard enthalpy of formation useful to calculate standard enthalpy of reaction ?
Answer:
(1) The standard enthalpies of formation, ΔfH0 of the compounds can be used to determine the standard enthalpy of reaction (ΔrH0).
(2) ΔrH0 of a reaction can be obtained by subtracting the sum of ΔfH0 values of all the reactants from the sum of ΔfH0 values of all the products with each ΔfH0 value multiplied by the appropriate coefficient of that substance in the balanced thermochemical equation.
(3) Consider following reaction :
aA + bB → cC + dD
The standard enthalpy of the reaction is given by,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 23
where a, b, c and d are the coefficients (moles) of the substances A, B, C and D respectively.

Question 62.
Write the balanced chemical equation that have ΔH0 value equal to ΔfH0 for each of the following substances :
(1) C2H2(g)
(2) KCIO3(s)
(3) C12H22O11(s) (4) CH3-CH2-OH(1)
Answer:
ΔfH0 represents the standard enthalpy of formation of each given substance. Hence it is necessary to write thermochemical equation for the formation of each substance. ΔH0 of this formation reaction is equal to standard heat of formation, ΔfH0.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 24

Question 63.
Consider the chemical reaction,
OF2(g) + H2O(g) → O2(g) + 2HF(g) ΔH0 = -323 kJ
What is ΔH0 of the reaction if (a) the equation is multiplied by 3, (b) direction of reaction is reversed?
Answer:
(a) If the given thermochemical equation is multiplied by 3 then,
ΔrH0 = 3ΔH0 = 3 × (-323) = -969 kJ
(b) If the direction of equation is reversed, then the reaction will be,
O2(g) + 2HF(g) → OF2(g) + H2O(g)
∴ ΔrH0 = – ΔH0 = – (- 323) = + 323 kJ

Question 64.
Define bond enthalpy (or bond energy).
Answer:
Bond enthalpy (or Bond energy) : The enthalpy change or amount of heat energy required to break one mole of particular covalent bonds of gaseous molecules forming free gaseous atoms or radicals at constant temperature (298 K) and pressure (1 atmosphere) is called bond enthalpy or bond energy. For example, bond enthalpy of H2 is 436.4 kJ mol-1.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 65.
Explain bond enthalpy of diatomic molecules.
Answer:
In case of diatomic molecules, since there is only one bond, the bond enthalpy is equal to heat of atomisation. For example, heat of atomisation of
HCl(g) is 431.9 kJ mol-1.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 25
(Bond enthalpy is generally denoted by D).

Question 66.
Explain bond enthalpy in polyatomic molecules.
Answer:
Consider bond enthalpy in H2O. The thermochemical equation for dissociation of H2O(g) is,
H2O(g) → 2H(g) + O(g), ΔrH0 = 927 kJ mol-1
In this, two O – H bonds are broken. It can be represented in stepwise as follows :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 26
In above, even if two identical O – H bonds are borken, the energies required to break each bond are different.
The average bond enthalpy of O – H bond is,
ΔrH0 = \(\frac {927}{2}\) = 463.5 kJ mol-1

Solved Examples 4.10

Question 67.
Solve the following :

(1) Standard enthalpy of formation of ethane, C2H6(g) is -84.7 kJ mol-1. Calculate the enthalpy change for the formation of 0.1 kg ethane.
Solution :
Given : Enthalpy of formation of C2H6(g)
= ΔfH0 = ΔH1 = -84.7 kJ mol-1
Mass of C2H6(g) = 0.1 kg = 100 g
Molar mass ofC2H6 = 30 g mol-1
ΔH0 for the formation of 0.1 kg C2H6 = 100 g
C2H6 = ΔH2 = ?
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 27
Ans. Heat of formation = -282.3 kJ

(2) When 10 g C2H5OH(l) are formed, 51 kJ heat is liberated. Calculate standard enthalpy of formation of C2H5OH(l).
Solution :
Given : Mass of C2H5OH(l) = m = 10 g
Heat liberated = ΔH1 = -51 kJ
Molar mass of C2H5OH = 46 gmol-1
Standard enthalpy of formation of C2H5OH(l)
= ΔfH = ?
Standard enthalpy of formation is the enthalpy change for the formation of 1 mole C2H5OH(l) i.e., 46 g C2H5OH(l).
Now,
∵ For the formation of 10 g C2H5OH(l)
ΔH1 = -51 kJ
∴ For the formation of 46 g C2H5OH,
ΔfH0 = \(\frac{-51 \times 46}{10}\) = – 234.6 kJ mol-1
Ans. Standard enthalpy of formation of C2H5OH = ΔfH0 = – 234.6 kJ mol-1

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(3) Standard enthalpy of combustion of CH3OH is -726kJ mol-1. Calculate enthalpy change for the combustion of 0.5 kg CH3OH.
Solution :
Given : Standard enthalpy of combustion of
CH3OH = ΔCH0 = ΔH1 = -726 kJ mol-1
Mass of CH3OH = m = 0.5 kg = 500 g
Molar mass of CH3OH = 32 g mol-1
Enthalpy of combustion = ΔCH = ΔH2 = ?
Now,
Enthalpy of combustion is ΔH for the combustion of 1 mole CH3OH = 32 g CH3OH.
∵ For 1 mole CH3OH = 32g CH3OH
ΔH1 = – 726 kJ
∴ For 500 g CH3OH, ΔH2 = \(\frac{-726 \times 500}{32}\)
= -11344 kJ
Ans. Enthalpy change for combustion of 0.5 kg CH3OH = – 11344 kJ

(4) The heat evolved in a reaction of 7.5 g of Fe2O3 with enough CO is 1.164 kJ.
Calculate ΔH0 for the reaction,
Fe2O3(s) + 3CO(g) → 2Fe(s) + 3CO2(g)
Solution :
Fe2O3(s) + 3CO(g) → 2Fe(s) + 3CO2(g)
ΔH = -1.164 kJ
Atomic mass of Fe = 56 g mol-1
Atomic mass of O = 16 g mol-1
Mass of Fe2O3 = 7.5 g
ΔH = -1.164 kJ
ΔH0 for reaction = ?
Molar mass of Fe2O3 = 2 × 56 + 3 × 16
= 160 g mol-1
∵ For 7.5 g Fe2O3 ΔH= – 1.164 kJ
∴ For 160 g Fe2O3
ΔH0 = \(\frac{-1.164 \times 160}{7.5}\) = -24.86 kJ mol-1
Ans. ΔH0 for the reaction = -24.83 kJ mol-1

(5) Calculate the standard enthalpy of the reaction,
2C (graphite) + 3H2(g) → C2H6(g), ΔH0 = ? from the following ΔH0 values :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 28
Solution :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 29
Ans. Standard enthalpy of formation of C2H6 = -84.4 kJ mol-1

(6) The enthalpy of combustion of ethane is -1300 kJ. How much heat will be evolved by combustion of 1.3 × 10-3 kg of ethane?
Solution :
Given : ΔCHC2H6(g) = -1300 kJ mol-1
ΔH = ?
Amount of C2H6(g) = 1.3 × 10-3 kg
Molar mass of C2H6 = 30 × 10-3 kg mol-1
Number of moles of C2H6
= nC2H6 = \(\frac{1.3 \times 10^{-3}}{30 \times 10^{-3}}\) = 4,333 × 10-2 mol
For, combustion of 1 mol C2H6 ΔH = -1300 kJ
∴ For combustion of 4.333 × 10-2 mol C2H6,
ΔH = 4.333 × 10-2 × ( -1300) = – 56.33 kJ
Ans. Heat evolved is -56.33 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(7) Calculate heat of formation of pentane from the following data :
(i) C(s) + O2(g) = CO2(g) ΔH0 = -393.51 kJ
(ii) H2(g) + \(\frac {1}{2}\)O2(g) = H2O(l) ΔH0 = -285.80 kJ
(iii) C5H12 + 😯2(g) = 5CO2(g) + 6H2O1 ΔH0 = -3537 kJ
Solution :
Given :
(i) CO(s) + O2(g) = CO2(g) ….. (1)
\(\Delta H_{1}^{0}\) = -393.51 kJ mol-1
(ii) H2(g) + \(\frac {1}{2}\)O2(g) = H2O(l) … (2)
\(\Delta H_{2}^{0}\) = – 285.80 kJ mol-1
(iii) C5H12(g) + 😯2(g) = 5CO2(g) + 6H2O(l) ….. (3)
\(\Delta H_{3}^{0}\) = -3537 kJ mol-1
Required thermochemical equation :
5C(s) + 6H2(g) → C5H12(g) – ΔH = ?
Add 5 × equation (1) and 6 × equation (2) and subtract equation (3), then we get the required equation.
∴ ΔH0 = 5 \(\Delta H_{1}^{0}\) + 6 \(\Delta H_{2}^{0}\) – \(\Delta H_{3}^{0}\)
= 5( -393.52) + 6( -285.8) – (-3537)
= -1967.6 – 1714.8 + 3537
= -145.4 kJ mol-1
Ans. ΔfH0C5H12 = -145.4 kJ mol-1

(8) How much heat is evolved when 12 g of CO react with NO2 according to the following reaction,
4CO(g) + 2NO2(g) → 4CO2(g) + N2(g), ΔH0 = -1198 kJ ?
Solution :
Given : Mass of CO(g) = m = 12 g
Molar mass of CO = 28 g mol-1
4CO(g) + 2NO2(g) → 4CO2(g) + N2(g)
ΔrH0 = -1198 kJ
Mass of 4 moles of CO = 4 × 28 g CO = 112 g CO
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 30
Ans. Heat evolved during combustion of 12 g CO = 128.4 kJ, or ΔCH = -128.4 kJ

(9) The heats of formation of C12H22O11(S), CO2(g) and H2O(l) are -2271.82, – 393.50 and 285.76 kJ respectively. Calculate the amount of cane sugar (C12H22O11(S)) which will supply 11296.8 kJ of energy.
Solution :
Given : ΔfHC12H22O11(S) = -2271.82 J mol-1
ΔfHCO2(g) = – 393.5 kJ mol-1
ΔfHH2O(l) = – 285.76 kJ mol-1
Energy required = 11296.8 kJ
Thermochemical equation for combustion of C12H22O11(S) is represented as,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 31
= [ 12(-393.5) + 11 (-285.76] – [-2271.82 + 12(0)]
= [ -4722 – 3143.36] + 2271.82
= -5593.54 kJ mol-1
Molar mass of C12H22O11(S) = 342
To obtain 5593.5 kJ energy, C12H22O11(S) required is 342 gram.
Hence for 11296.8 energy, the amount of C12H22O11(S) required as = \(\frac{11296.8 \times 342}{5593.54}\)
= 690.7 g
Ans. Amount of sugar required = 690.7 g

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(10) 6.24 g of ethanol are vaporized by supplying 5.89 kJ of heat energy. What is enthalpy of vaporization of ethanol?
Solution :
Given : Mass of ethanol (C2H5OH) = m = 6.24 g
Heat energy supplied = ΔH = 5.89 kJ
Heat of vaporisation of ethanol = ΔvapH = ?
Molar mass of ethanol, C2H5OH = 46 g mol-1
∵ For 6.24 g C2H5OH ΔH = 5.89kJ
∴ For 1 mole C2H5OH = 46 g C2H5OH
ΔH = \(\frac{5.89 \times 46}{6.24}\)
= 43.42 kJ mol-1
∴ Enthalpy of vaporisation of C2H5OH(l)
= 43.42 kJ
Ans. Enthalpy of vaporisation of C2H5OH(l)
= 43.42 kJ

(11) Given the following equations calculate the standard enthalpy of the reaction :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 32
Solution :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 33
By subtracting eq. (ii) from eq. (iii), we get eq. (i)
∴ eq. (i) = eq. (iii) – eq. (ii)
\(\Delta H_{1}^{0}=\Delta H_{3}^{0}-\Delta H_{2}^{0}\)
= -1670 – (-847.6)
= – 822.4 kJ
∴ ΔrH0 = ΔH01 = -822.4 kJ
Ans. Standrad enthalpy of the reaction = ΔrH0 = -822.4 kJ

(12) Calculate the standard enthalpy of combustion of CH2COOH(l) from the following data : ΔfH0(CO2) = -393.3 kJ mol-1
ΔfH0(H2O) = -285.8 kJ mol-1
ΔfH0(CH3COOH) = -483.2 kJ mol-1
Solution :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 34
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 35
∴ ΔH1 = 2ΔH2 + 2ΔH3 – ΔH4
= 2(-393.3) + 2(-285.8) – (-483.2)
= -786.6 – 571.6 + 483.2
= -875 kJ mol-1
Ans. Standard enthalpy of combustion of CH3COOH = -875 kJ mol-1.

(13) The bond enthalpies of H2(g), Br2(g) and HBr(g) are 436 kJ mol-1, 193 kJ mol-1 and 366 kJ mol-1 respectively. Calculate the enthalpy change for the following reaction,
H2(g) + Br2(g) → 2HBr(g).
Solution :
Given : Bond enthalpy of H2(g) = ΔH0H2(g)
= 436 kJ mol-1
Bond enthalpy of Br2(g) = ΔH0Br2(g) = 193 kJ mol-1
Bond enthalpy of HBr(g) = ΔH0HBr(g) = 366 kJ mol-1
Given reaction,
H2(g) + Br2(g) → 2HBr(g)
OR
H-H(g) + Br-Br(g) → 2H-Br(g)
The enthalpy change of the reaction is,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 36
= [436 + 193] – 2[366]
= 629 – 732
= -103 kJ
Ans. Enthalpy change for the reaction = ΔrH0
= -103 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(14) Calculate ΔrH0 of the reaction
CH4(g) + O2(g) → CH2O(g) + H2O(g)
From the following data:
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 37
Solution:
Given:
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 38
Standard enthalpy change for the reaction = ΔrH0 = ?
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 39
= [ 2ΔH0C-H + ΔH0o=o ] – [ΔH0C=o + 2ΔH0o-H]
= [2 × 414 + 499] – [745 + 2 × 464]
= [828 + 499] – [745 + 928]
= -346 kJ
Ans. Standard enthalpy change for the reaction = ΔrH0 = -346 kJ

(15) Calculate C-Cl bond enthalpy from the following data :
CH3Cl(g) + Cl2(g) → CH2Cl2(g) + HCl(g) ΔH0 = – 104 kJ

Bond C–H Cl–Cl H–Cl
ΔH0/KJ mol-1 414 243 431

(330 kJ mol-1)
Solution :
Given :

Bond C–H Cl–Cl H–Cl
ΔH0/KJ mol-1 414 243 431

For the given reaction, ΔrH0 = -104 kJ
Bond enthalpy of C-Cl = ΔH0C–Cl] = ?
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 40
In this reaction, 1 C–H, 1 Cl–Cl bonds of the reactants are broken while 1C–Cl and 1H–Cl bonds of the products are formed.
Sum of bond enthalpies of bonds formed of the products
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 41
Ans. Bond enthalpy of C–Cl = ΔH0C–Cl
= 330 kJ mol-1

(16) The enthalpy change for the atomisation of 1010 molecules of ammonia is 1.94 × 10-11 kJ. Calculate the bond enthalpy of N-H bond.
Solution :
Given : Enthalpy change for atomisation of 1010 molecules = 1.94 × 10-11 kJ
Number of NH3 molecules dissociate = 1010
Bond enthalpy of N-H = ΔH = ?
1 mole of NH3 contains 6.022 × 1023 NH3 molecules.
∵ For atomisation of 1010 molecules of NH3
ΔH = 1.94 × 10-11 kJ
∴ For atomisation of 6.022 × 1023 molecules of NH3,
ΔH = \(\frac{1.94 \times 10^{-11} \times 6.022 \times 10^{23}}{10^{10}}\)
= 1168 kJ mol-1
In NH3 three N-H bonds are broken on atomisation.
NH3(g) → N(g) + 3H(g) ΔH = 1168 kJ mol-1
∴ Average bond enthalpy of N-H bond is,
ΔH = \(\frac{1168}{3}\) = 389.3 kJ mol-1
Ans. Bond enthalpy of N-H bond
= 389.3 kJ mol-1

(17) Calculate the enthalpy of atomisation (or dissociation) of CH2Br2(g) at 25°C from the following data :

Bond enthalpies C-H C-Br
ΔH0 kJ mol-1 414 352

Solution :
Given : Bond enthalpies : ΔH0C-H
= 414 kJ mol-1;
ΔH0C-Br = 352 kJ mol-1
Enthalpy of atomisation of CH2Br2(g) = ?
Thermochemical equation for atomisation (or dissociation) of CH2Br2 is,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 42
ΔatomH° = sum of bond enthalpies of all bonds broken
= 2ΔH0C-H + 2ΔH0C-Br
= 2 × 414 + 2 × 352
= 828 + 704
= 1532 kJ mol-1
Ans. Enthalpy of atomisation of CH2Br2(g)
= 1532 kJ mol-1

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(18) Enthalpy of sublimation of graphite is 716 kJ mol-1.

Bond enthalpy H-H C-H
ΔH0 kJ mol-1 436.4 414

Calculate standard enthalpy of formation of CH4.
Solution :
Given : ΔsubH0graphite = 716 kJ mol-1

Bond enthalpy H-H C-H
ΔH0 kJ mol-1 436.4 414

Thermochemical equation for the formation of CH4,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 43
= [716 + 2 × 436.4] – [4 × 414]
= [716+ 872.8] – [1656]
= 1588.8 – 1656
= -67.2 kJ mol-1
Ans. Standard enthalpy of formation of CH4 = ΔfH0CH4(g) = -67.2 kJ mol-1

(19) Calculate enthalpy of formation of propane from the following data :
Heat of sublimation of graphite is 716 kJ mo-1.

Bond enthalpy H-H C-H C-C
ΔH0 kJ mol-1 436.4 414 350

Solution :
Given: Enthalpy of sublimation of graphite = ΔsubH0C
= 716 kJmol-1

Bond enthalpy H-H C-H C-C
ΔH0 kJ mol-1 436.4 414 350

Enthalpy of formation of propane = ΔfH0 = ?
Thermochemical equation of the formation of propane, CH3-CH2-CH3,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 44
= [3 × 716 + 4 × 436.4] – [2 × 350 + 8 × 414]
= [2148 + 1745.6] – [700 + 3312]
= -118.4 kJmol-1
Ans. Enthalpy of formation of propane (C3H8)
= -118.4 kJmol-1

(20) The standard enthalpy of formation of propene, CH3-CH = CH2 is -13.2 kJ mol-1. Enthalpy of sublimation (atomisation) of graphite is 716 kJmol-1.

Bond enthalpy H-H C-H C-C
ΔH0 kJ mol-1 436.4 414 350

Calculate bond enthalpy of C = C
Solution :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 45
Bond enthalpy of C = C = ΔH0C=C = ?
For the formation of propene, (CH3 – CH = CH2),
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 46
13.2 = [3 × 716 + 3 × 436.4] – [6 × 414 + 350 + \(\Delta H_{\mathrm{C}=\mathrm{C}}^{0}\) ]
= [2148 + 1309.2] – [2484 + 350 + \(\Delta H_{\mathrm{C}=\mathrm{C}}^{0}\) ]
= [3457.2] – [2834 + \(\Delta H_{\mathrm{C}=\mathrm{C}}^{0}\) ]
= 3457.2 – 2834 – \(\Delta H_{\mathrm{C}=\mathrm{C}}^{0}\)
\(\Delta H_{\mathrm{C}=\mathrm{C}}^{0}\) = 3457.2 – 2834 – 13.2
= 610 kJmol-1
Ans. Bond enthalpy of C = C = \(\Delta H_{\mathrm{C}=\mathrm{C}}^{0}\)
= 610 kJ mol-1

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(21) Calculate the enthalpy of the reaction,
CH3COOH(g) + CH3CH2OH(g) → CH3COOCH2CH3(g) + H2O(g)
Bond enthalpies of O-H, C-O, in kJmol-1 are 464, 351 respectively.
Solution :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 47
In this reaction 1O-H and 1C-0 bond of the reactants are broken while 1C-0 and 1O-H bonds of the products are formed. Enthalpy of reaction,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 48
Ans. Hence Enthalpy change for the reaction = ΔrH0 = 0.

Question 68.
(1) What is a spontaneous process?
(2) What are its characteristics?
Answer:
(1) Spontaneous process : It is defined as a process that takes place on its own or without the intervention of the external agency or influence. For example, expansion of a gas or flow of a gas from higher pressure to low pressure or a flow of heat from higher temperature to lower temperature.

(2) Characteristics :

  • It occurs on its own and doesn’t require external agency.
  • It proceeds in one direction and can’t be completely reversed by external stimulant.
  • These processes may be fast or slow.
  • These processes proceed until an equilibrium is reached.

Question 69.
Give the examples of spontaneous processes.
Answer:
The examples of the spontaneous processes are as follows :

  1. All natural processes are spontaneous.
  2. A flow of gas from higher pressure to lower pressure.
  3. Flow of water on its own from higher level to lower level.
  4. Flow of heat from hotter body to colder body.
  5. Acid-base neutralisation is a spontaneous reaction.

Question 70.
What is relation between spontaneity and energy of a system ?
Answer:
(1) The spontaneous process takes place in a direction in which energy of the system decreases. For example, neutralisation reaction between NaOH and HCl solution is exothermic with release of energy.

(2) The spontaneous process also takes place with the increase in energy by absorbing heat. For example,
(a) Melting of ice at 0 °C by absorption of heat
(b) Dissolution of NaCl,
NaCl(s) + aq → NaCl(aq) → Na+(aq) + Cl(aq)
ΔH0 = + 3.9 kJ mol-1

Question 71.
Which of the following are spontaneous ?
(a) Dissolving sugar in hot coffee.
(b) Separation of Ar and Kr from their mixture.
(c) Spreading of fragrance when a bottle of perfume is opened.
(d) Flow of heat from cold object to hot object.
(e) Heat transfer from ice to room temperature at 25 °C.
Answer:
The spontaneous processes are :
(a) Dissolving sugar in hot coffee.
(b) Separation of Ar and Kr from their mixture.
(c) Spreading of fragrance when a bottle of perfume is opened.

The non-spontaneous processes are :
(d) Flow of heat from cold object to hot object.
(e) Heat transfer from ice to room temperature at 25 °C.

Question 72.
Explain : (a) Order in a system.
(b) Disorder in a system.
Answer:
(a) (i) When the atoms, molecules or ions constituting the system are arranged in a perfect order then the system is said to be in order. For example, in the solid state, the constituent atoms, molecules or ions are tightly placed at lattice points in the crystal lattice.
(ii) When solid melts forming a liquid or when a liquid vaporises, the constituents are separated and are in random motion imparting maximum disorder.
(iii) As energy of the system decreases order increases.

(b) Increase in entropy is a measure of disorder in the system. Consider following process :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 49
Fig. 4.11 : Order decreases and disorder increases, Entropy increases

Question 73.
What is the change in order and entropy in the following :
(i) Dissolution of solid I2 in water.
(ii) Dissociation of H2(g) into atoms ?
Answer:
(i) For dissolution of solid I2,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 50
In the solid I2, there is ordered arrangement which collapses in solution increasing disorder and entropy, hence ΔS is positive.

(ii) In the dissociation of H2(g)
H2(g) → 2H(g) (ΔS > 0)
In the molecular state, two H atoms in every molecule are together but in atomic state the disorder is increased with the increase in entropy and hence ΔS > 0.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 74.
How does addition of heat to a system at different temperatures changes disorder or ΔS ?
Answer:

  • The amount of heat added to a system at higher temperature causes less disorder than when the heat is added at lower temperature.
  • Since disorder depends on the temperature at which heat is added, ΔS relates reciprocally to temperature.
  • This can also be explained from equation,
    ΔS = \(\frac{Q_{\text {rev }}}{T}\)

Question 75.
Explain the change in entropy for the following processes :
(i) 2H2O2(l) → 2H2O(l) + O2(g)
(ii) 2H2(g) + O2(g) → 2H2O(l)
(iii) When ice melts at 0 °C and water vaporises at 100 °C.
Answer:
(i) In the following reaction,
2H2O2(l) → 2H2O(l) + O2(g) ΔS = + 126 JK
Due to formation of O2 gas from liquid, entropy increases.
(ii) In the reaction, entropy decreases due to formation of liquid H2O from gaseous H2 and O2.
(iii) \(\text { Ice } \stackrel{0^{\circ} \mathrm{C}}{\longrightarrow} \text { water } \stackrel{100^{\circ} \mathrm{C}}{\longrightarrow} \text { vapour }\)
In these two steps, entropy increases due to increase in disorder from solid ice to liquid water and further to gaseous state.

Question 76.
How does entropy change in the following processes ? Explain.
(a) freezing of a liquid
(b) sublimation of a solid
(c) dissolving sugar in water
(d) condensation of vapour.
Answer:
(a) Freezing of a liquid results in decrease in randomness and disorder, hence entropy decreases, ΔS < 0.
(b) Sublimation of a solid converts it into vapour where the molecules or atoms are free to move randomly. Hence disorder increases accompanying increase in entropy, ΔS > 0.
(c) Dissolving sugar in water separates the molecules of sugar in the solution increasing disorder and entropy, ΔS > 0.
(d) Condensation of vapour decreases the disorder and randomness, hence entropy, ΔS < 0.

Question 77.
Predict the sign of ΔS in the following processes. Give reasons for your answer :
OR
Explain with reason sign conventions of ΔS in the following reactions.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 51
Answer:
(a) N2O4(g) → 2NO2(g)
Since 1 mole N2O4 on dissociation gives two moles of NO2, the number of molecules increase, disorder increases hence entropy increases, ΔS > 0.

(b) Fe2O3(s) + 3H2(g) → 2Fe(s) + 3H2O(g)
In the reaction number of moles of gaseous reactants and products are same, hence ΔS = 0.

(c) N2(g) + 3H2(g) → 2NH3(g)
In the reaction, 4 moles of gaseous reactants form 2 moles of gaseous products (Δn < 0). Therefore disorder decreases and hence entropy decreases, ΔS < 0.

(d) MgCO3(s) → MgO(s) + CO2(g)
In this 1 mole of orderly solid MgCO3 gives 1 mole of solid MgO and 1 mole of gaseous CO2 (Δn > 0) with more disorder. Hence entropy increases, ΔS > 0.

(e) CO2(g) → CO2(s)
In this system from higher disorder in gaseous state changes to less disorder in the solid state, hence entropy decreases, ΔS < 0.

(f) Cl2(g) → 2Cl(g)
Since the dissociation of Cl2 gas gives double Cl atoms, the number of atoms increases (Δn >0) increasing the disorder of the system. Hence ΔS > 0.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 78.
Identify which of the following pairs has larger entropy ? Why ?
(a) He(g) in a volume of 1 L or He(g) in a volume of 5 L both at 25 °C.
(b) O2(g) at 1 atm or O2(g) at 10 atm both at the same temperature.
(c) C2H5OH(l) or C2H5OH(g)
(d) 5 mol of Ne or 2 mol of Ne.
Answer:
(a) Atoms of He in 5 L at 25 °C occupy more volume than in 1 L. Hence, the randomness and disorder is more in 5 L. Expansion of a gas always increases its entropy. Therefore He(g) in 5L will have larger entropy.

(b) O2(g) at 1 atm will occupy more volume than O2(g) at 10 atm at the same temperature. Hence at 1 atm O2(g) will have higher disorder and hence higher entropy.

(c) The molecules of gaseous C2H5OH(g) will have more disorder and randomness due to free motion of molecules than C2H5OH(l). Hence entropy of C2H5OH(g) will be larger.

(d) 5 mol Ne will contain more Ne atoms than 2 mol Ne. Hence disorder in 5 mol will be more. Therefore 5 mol Ne will have larger entropy.

Question 79.
Mention entropy change (ΔS) for :
(i) spontaneous process
(ii) nonspontaneous process
(iii) at equilibrium.
Answer:
(a) ΔStotal > 0, the process is spontaneous
(b) ΔStotal < 0, the process is non-spontaneous
(c) ΔStotal = 0, the process is at equilibrium.

Question 80.
Define Gibbs free energy and change in free energy. What are the units of Gibbs free energy ?
OR
Derive the relation between ΔG and ΔS Total.
Answer:
(i) Gibbs free energy, G is defined as,
G = H – TS
where H is the enthalpy, S is the entropy of the system at absolute temperature T.
Since H, T and S are state functions, G is a state function and a thermodynamic function.

(ii) At constant temperature and pressure, change in free energy ΔG for the system is represented as, ΔG = ΔH – TΔS
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 52
This is called Gibbs free energy equation for ΔG. In this ΔS is total entropy change, i.e., ΔSTotal.

(iii) The SI units of ΔG are J or kJ (or Jmol-1 or kJmol-1).
The c.g.s. units of ΔG are cal or kcal (or cal mol-1 or kcal mol-1.)

Question 81.
Explain Gibbs free energy and spontaneity of the process.
Answer:
The total entropy change for a system and its surroundings accompanying a process is given by,
ΔSTotal = ΔSsystem + ΔSsurr
By second law, for a spontaneous process,
ΔSTotal > 0. If + ΔH is the enthalpy change (or enthalpy increase) for the process, or a reaction at constant temperature (T) and pressure, then enthalpy change (or enthalpy decrease) for the surroundings will be -ΔH.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 53
By Gibbs equation,
ΔG = ΔH – TΔS
By comparing above two equations,
∴ ΔG = -TΔSTotal
As ΔSTotal increases, ΔG decreases.
For a spontaneous process, ΔSTotal > 0
which is according to second law of thermodynamics.
∴ ΔG < 0.
Hence in a spontaneous process, Gibbs free energy decreases (ΔG < 0) while entropy increases (ΔS > 0).
Therefore for a non-spontaneous process Gibbs free energy increases (Δ G > 0).
It can be concluded that for a process at equilibrium, ΔG=0.
Hence,

  • For the spontaneous process, Δ G < 0
  • For the non-spontaneous process, Δ G > 0
  • For the process at equilibrium, Δ G = 0.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Question 82.
How does second law of thermodynamics explain the conditions of spontaneity ?
Answer:
The second law explains the conditions of spontaneity as below :
(i) ΔStotal  > 0 and ΔG < 0, the process is spontaneous.
(ii) ΔStotal  < 0 and ΔG > 0, the process is nonspontaneous.
(iii) ΔStotal = 0 and ΔG = 0, the process is at equilibrium.

Question 83.
Discuss the factors, ΔH, ΔS and ΔG for spontaneous and non-spontaneous processes.
OR
What can be said about the spontaneity of reactions when (1) ΔH and ΔS are both positive (2) ΔH and ΔS are both negative (3) ΔH is positive and ΔS is negative (4) ΔH is negative and ΔS is positive.
Answer:
For a spontaneous or a non-spontaneous process, ΔH and ΔS may be positive or negative (ΔH < 0 or ΔH > 0; ΔS < 0 or ΔS > 0). But ΔG must decrease, i.e., ΔG < 0. If ΔG > 0, the process or a reaction will definitely be non-spontaneous. This can be explained by Gibbs equation, ΔG = ΔH – TΔS.
(1) If ΔH and ΔS are both negative, then ΔG will be negative only when TΔS < ΔH or when temperature T is low. Such reactions must be carried out at low temperatures.
(2) If ΔH and ΔS are both positive then ΔG will be negative if, TΔS > ΔH; such reactions must be carried out at high temperature.
(3) If ΔH is negative (ΔH < 0) and ΔS is positive (ΔS > 0) then for all temperatures ΔG will be negative and the reaction will be spontaneous. But as temperature increase, ΔG will be more negative, hence the reaction will be more spontaneous at higher temperature.
(4) If ΔH is positive, (ΔH > 0) and ΔS is negative (ΔS < 0), ΔG will be always positive (ΔG > 0) and hence the reaction will be non-spontaneous at all temperatures.

This can be summarised in the following table :
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 54

Question 84.
Obtain a temperature condition for equilibrium.
Answer:
For a system at equilibrium, free energy change ΔG is,
ΔG = ΔH – TΔS
where ΔH is enthalpy change, ΔS is entropy change at temperature, T. Since ΔG = 0 at equilibrium,
O = ΔH – TΔS
∴ TΔS = ΔH
OR T = \(\frac{\Delta H}{\Delta S}\)
Hence at temperature T, changeover between forward spontaneous step and backward non-spontaneous step occurs and the system attains an equilibrium.
Here ΔH and ΔS are assumed to be independent of temperature.

Question 85.
Predict the signs of ΔH, ΔS and ΔG of the system when a solid melts at 1 atmosphere and at (a) -55 °C (b) -95 °C (c) -77 °C, if the normal melting point of the solid is -77 °C.
Answer:
Since the normal melting point of the solid is -77°C, to melt the solid at any temperature other than at -77 °C, the pressure is required to be changed. During the phase change, the system will be at equilibrium, hence Δ G = 0.
(a) In case a solid at -55 °C, the temperature should be decreased (ΔH < 0, ΔS < 0) to -77 °C and then it will melt, so ΔH > 0, ΔS > 0, ΔG = 0.
(b) In case of a solid at -95 °C, it represents supercooled system and the temperature should be raised to -77 °C (ΔH > 0, ΔS > 0) and then it will melt so ΔH > 0, ΔS > 0, ΔG = 0.
(c) At -77 °C, solid will melt, solid and liquid will be at equilibrium. Melting involves absorption of heat,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 55
ΔH >0, ΔS > 0, ΔG = 0.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Solved Examples 4.11

Question 86.
Solve the following :

(1) In an isothermal reversible process, 6 kJ heat is absorbed at 27 °C. Calculate the entropy change.
Solution :
Given : Temperature = T = 273 + 21 = 300 K
Heat absorbed = Qrev = 6 kJ = 6000 J
Entropy change = ΔS = ?
ΔS = \(\frac{Q_{\text {rev }}}{T}=\frac{6000}{300}\) = 20 JK-1
Ans. Entropy change = ΔS = 20 JK-1

(2) The latent heat of evaporation of water is 2.26 kJ g-1 at 1 atm and 100 °C. Calculate the entropy change for evaporation of 1 mole of water at 100 °C.
Solution :
Given : Latent heat of evaporation = ΔvapH0
= 2.26 kJ g-1
Temperature = T = 273 + 100 = 373 K
Molar mass of water = 18 g mol-1
ΔS = ?
For 1g H2O(l) ΔvapH0 = 2.26 KJ
∴ For 1 mol H2O(l) = 18 g H2O(l)
ΔvapH0 = 2.26 × 18
= 40.68 kJ
= 40680 J
Entropy change, ΔS is given by,
ΔS = \(\frac{\Delta_{\mathrm{vap}} H^{0}}{T}=\frac{40680}{373}\) = 109.06 JK-1 mol-1
Ans. Entropy change = ΔS = 109.06 JK-1 mol-1

(3) Calculate the standard (absolute) entropy change for the formation of CO2(g).

Substance C(graphite) O2(g) CO2(g)
Standard molar enthalpy JK-1 mol-1 5.74 205 213.7

Solution:
Given:

Substance C(graphite) O2(g) CO2(g)
Standard molar enthalpy S0 JK-1 mol-1 5.74 205 213.7

For the formation of CO2(g),
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 56

(4) The standard entropies of H2(g), O2(g) and H2O(g) in JK-1 mol-1 are 130, 205 and 189 respectively. The heat of formation of H2O(g) is -242 kJ mol-1. Calculate ΔS for formation of H2O(g), for the surroundings and the universe at 298 K. Mention whether the reaction is spontaneous or non-spontaneous.
Solution :
Given :

Substance H2(g) O2(g) H2O(g)
Standard entropy S0 JK-1 mol-1 130 205 189

ΔfH0 = -242 kJ mol-1
ΔSuniverse = ?, ΔSsurr = ?
Thermochemical equation for the formation of H2O(g)
H2(g) + \(\frac {1}{2}\)O2(g) → H2O(g)
ΔS0 = [S0H2O] – [H0H2 + \(\frac {1}{2}\) H0O2]
= 189 – [130 + \(\frac {1}{2}\)(205)]
= 189 – [232.5]
= -43.5 JK-1 mol-1
Hence, ΔSsystem = -43.5 JK-1 mol-1
Since for the formation of H2O(g)
ΔfH0 = -242 kJmol-1 = -242 × 103 Jmol-1, the reaction is exothermic. Hence the surroundings gains heat energy 242 × 103J. Therefore entropy of the system decreases while entropy of surroundings increases.
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 57
Hence, ΔSsys < 0 but ΔSuniverse > 0, hence the reaction is spontaneous.
Ans. ΔSH2O(g) = -43.5 JK-1 mol-1
ΔSsurr = 813 JK-1 mol-1
ΔSuniverse = 769.5 JK-1.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(5) Calculate ΔSTotal and hence show whether the following reaction is spontaneous at 25 °C.
Hg(s) + O2(g) → Hg(l) + SO2(g) ΔH0 = – 238.6 kJ
ΔS0 = +36.7 JK-1
Solution :
Given : Hg(s) + O2(g) → Hg(l) + SO2(g)
ΔrH0 = – 238.6 kJ
ΔS0 = +36.7 JK-1
T = 273 + 25 = 298 K
ΔSTotal = ?
ΔSTotal = ΔSsys + Δ Ssurr
Now, ΔSsys = 36.7 JK-1
Since the reaction is exothermic, system loses heat to surroundings. Hence the entropy of the surroundings increases.
ΔHsurr = + 238.6 kJ = 238600 J
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 58
∵ ΔSTotal > 0, the reaction is spontaneous.
Ans. ΔSTotal = 837.4 JK-1
The reaction is spontaneous.

(6) What is the value of ASsurr for the following reaction at 298 K ?
6CO2(g) + 6H2O(l) → C6H12O6(s) + 6O2(g),
ΔG0 = 2879 kJ mol-1, ΔS0 = -210 JK-1 mol-1.
Solution :
Given :
6CO2(g) + 6H2O(l) → C6H12O6(s) + 6O2(g),
ΔG0 = 2879 kJmol-1;
ΔS0 = -210 JK-1mol-1 = -0.210 kJ K-1 mol-1
T = 298 K ΔH0 = ?
ΔG0 = ΔH0 – TΔS0
∴ ΔH0 = ΔG0 + TΔS0
= 2879 + 298(-0.210)
= 2879 – 62.58
= 2816.42 kJ mol-1
Since ΔH0 > 0, the reaction is endothermic, and system absorbs heat from surroundings. Hence surroundings loses heat,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 59
Ans. ΔS0surr = -9.45 kJ K-1

(7) Calculate ΔSsurr when on mole of methanol (CH3OH) is formed from its elements under standard conditions if ΔfH0(CH3OH) = -238.9 J mol-1.
Solution :
Given : Number of moles of ethanol,
(C2H5OH) = n = 1 mol
ΔfH0(CH3OH) = -238.9 kJ mol-1
= -238.9 × 103J mol-1
Temperature = T = 298 K
ΔS = ?
ΔSsurr = ?
Since ΔfH0 is negative, the reaction for the formation of one mole of C2H5OH is exothermic.
As heat is released to the surroundings,
ΔH0surr = + 238.9 kJ mol-1
∴ ΔSsurr = \(\frac{\Delta H_{\text {surr }}^{0}}{T}=\frac{+238.9 \times 10^{3}}{298}\)
= +801.7 JK-1
Thus entropy of the surroundings increases.
Ans. ΔSsurr = +801.7 JK-1

(8) What is the value of ΔSsurr for the following reaction at 298 K –
6CO2(g) + 6H2O(l) → C6H12O6(s) + 6O2(g)
Given that: ΔG° = 2879 KJ mol-1
ΔS0 = -210 J K-1 mol-1
Solution :
Given : ΔG0 = 2879 KJ mol-1 = 2879 × 103 J mol-1
ΔS0 = -210 JK-1 mol-1
ΔSsurr = ?
ΔG0 = ΔH0 – TΔS0
∴ ΔH0 = ΔG0 + TΔS0
= 2879 × 103 + 298 × (- 210)
= 2879 × 103 – 62580
= 2816420 J
Since, for a system, ΔH0 is +2816420 J, the surrounding loses heat to system,
∴ ΔH0surr = – 2816420 J
∴ ΔS0surr = \(\frac{\Delta H_{\text {surr }}^{0}}{T}\)
= \(\frac{-2816420}{298}\)
= -9451 JK-1
= -9.451 kJ K-1
Ans. ΔSsurr = -9.451 kJ K-1

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(9) Determine whether the reactions with the following ΔH and ΔS values are spontaneous or non-spontaneous. State whether they are exothermic or endothermic.
(a) ΔH = -110 kJ and ΔS = +40 JK-1 at 400 K
(b) ΔH = +50 kJ and ΔS = -130 JK-1 at 250 K.
Solution :
(a) Given : ΔH= -110 kJ ΔS = 40 JK-1 = 0.04 kJK-1
Temperature = T = 400 K ΔG = ?
Since ΔH is negative, the reaction is exothermic
ΔG = ΔH – TΔS
= -110 – 400 × 0.04
= -110 – 16
= -126 kJ
Since ΔG is negative, the reaction is spontaneous.

(b) Given : ΔH=50 kJ,
ΔS= -130 JK-1 = -0.13 kJ K-1
Temperature = T = 250 K
ΔG = ?
Since ΔH is positive, the reaction is endothermic.
ΔG = ΔH – TΔS
= 50 – 250 × (-0.13)
= 50 + 32.5
= 82.5 kJ
Since ΔG > 0, the reaction is non-spontaneous.
Ans. (a) ΔG = -126 kJ; The reaction is exothermic and spontaneous.
(b) ΔG = 82.5 kJ; The reaction is endothermic and non-spontaneous.

(10) For a certain reaction, ΔH0 = -224 kJ and ΔS0 = -153 JK-1. At what temperature will it change from spontaneous to non-spontaneous ?
Solution :
Given : ΔH0 = – 224 kJ = – 224000 J
ΔS0 = – 153 JK-1
Temperature (T) at which, reaction changes from spontaneous to non-spontaneous = ?
Find the temperature at equilibrium, where ΔG0 = 0
ΔG0 = ΔH0 – TΔS0
0 = ΔH0 – TΔS0
∴ TΔS0 = ΔH0
∴ T = \(\frac{\Delta H^{0}}{\Delta S^{0}}\)
= \(\frac{224000}{153}\)
= 1464 K.
Hence reaction will be spontaneous below 1464 K. It will be at equilibrium at 1464 K and non-spontaneous above 1464 K.
Ans. Change over temperature from spontaneous to non-spontaneous = 1464 K.

(11) Determine whether the reactions with the following ΔH and ΔS values are spontaneous or non-spontaneous. State whether the reactions are exothermic or endothermic.
(a) ΔH = -110 kJ, ΔS = +40 JK-1 at 400 K
(b) ΔH = + 40 kJ, ΔS = – 120 JK-1 at 250 K
Solution :
(a) Given : ΔH = -110 kJ, ΔS = +40 JK-1 at T = 400K
ΔG = ΔH – TΔS
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 60
= -110 – 16
= -126 kJ
Since ΔG is negative, the reaction is spontaneous.
Since ΔH is negative, the reaction is exothermic.

(b) Given : ΔH = + 40 kJ, ΔS = -120 JK-1 at T = 250 K
ΔG = ΔH – TΔS
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 61
= 40 + 30
= 70 kJ
Since ΔG is negative, the reaction is spontaneous.
Since ΔH is negative, the reaction is exothermic.

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(12) Determine whether the following reaction will be spontaneous or non-spontaneous under standard conditions.
Zn(s) + Cu2+ → Zn2+ +Cu(s) ΔH0 = -219 kJ, ΔS0 = -21 JK-1
Solution :
Given : ΔH0 = -219 kJ;
ΔS0 = -21 JK-1= 0.021 kJ K-1
ΔG0 = ?
For standard conditions : Pressure = 1 atm
Temperature = T = 298 K
ΔG0 = ΔH0 – TΔS0
= -219 – 298 × (-0.021)
= -219 + 6.258
= -212.742 kJ
Since ΔG < 0, the reaction is spontaneous.
Ans. The reaction is spontaneous.

(13) The equilibrium constant for a gaseous reversible reaction at 200 °C is 1.64 × 103 atm2. Calculate ΔG° for the reaction.
Solution :
Given : Equilibrium constant = KP = 1.64 × 103 atm2
Temperature = T = 273 + 200 = 473 K
ΔG0 = ?
ΔG0 = -2.303 RTlog10 Kp
= – 2.303 × 8.314 × 473 × log10 1.64 × 103
= – 2.303 × 8.314 × 473 × (3.2148)
= -29115 J
= -29.115 kJ
Ans. ΔG0 = -29.115 kJ

(14) Calculate ΔG for the reaction at 25°C
CO(g) + 2H2(g) ⇌ CH3OH(g)
ΔG0 = -24.8 kJ mol-1.
if Pco = 4 atm, PH2 = 2 atm, PCH3OH = 2 atm.
Solution :
Given : Partial pressures : pco = 4 atm,
PH2 = 2 atm,
PCH3OH = 2 atm
Temperature = T = 273 + 25 = 298 K
ΔG0 = -24.8 kJ mol-1
CO(g) + 2H2(g) ⇌ CH3OH(g)
The reaction quotient, Q is,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 62
= – 24.8 + 2.303 × 8.314 × 298 × log10 0.125
= – 24.8 + 2.303 × 8.314 × 298 × (\(\overline{1} \cdot 09691\))
= – 24.8 + 2.303 × 8.314 × 298 × (- 0.90709)
= – 24.8 – 2.303 × 8.314 × 298 × 0.90709 × 10-3
= -24.8 – 5.176
= -29.976 kJ mol-1.
Ans. ΔG = – 29.976 kJ mol-1

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

(15) Calculate KP for the reaction,
C2H4(g) + H2(g) ⇌ C2H6(g),
ΔG0 = -100 kJ mol-1, at 25°C.
Solution :
Given : ΔG0 = – 100 kJ mol-1 = – 100 × 103 J mol-1
= -1 × 105 Jmol-1
Temperature = T = 273 + 25 = 298 K
Equilibrium constant = KP = ?
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 63

(16) KP for the reaction,
MgCO3(s) → MgO(s) + CO2(g) is 9 × 10-10.
Calculate ΔG0 for the reaction at 25 °C.
Solution :
Given : KP = 9 Δ 10-10
Temperature = T = 273 + 25 = 298 K
ΔG0 = ?
ΔG0 = -2.303 RTlog10KP
= -2.303 × 8.314 × 298 × log109 × 10-10
= -2.303 × 8.314 × 298 × \([\overline{10} \cdot 9542]\)
= – 2.303 × 8.314 × 298 × [ – 9.0458]
= 51683 Jmol-1
= 51.683 kJmol-1
Ans. ΔG0 = 51.653 kJ mol-1

(17) Calculate ΔH, ΔS and ΔG for melting of 10 g ice at 0 °C and 1 atm. (ΔfusH0 = 6.02 kJ mol-1 for ice)
Solution :
Given : ΔfusH0 = 6.02 kJ mol-1 = 6.02 × 103 Jmol-1
Temperature = T = 273 + 0 = 273 K
Mass of ice = 10 g
Molar mass of H2O = 18 g mol-1
ΔH= ?, ΔS = ?, ΔG = ?
For melting of ice,
H2O(s) ⇌ H2O(l)
For 1 mol ice = 18 g ice ΔfusionH = 6.05 kJ
∴ For 10 g ice
ΔH = \(\frac{6.02 \times 10}{18}\)
= 3.344 kJ
ΔH = 3.344 kJ = 3.344 × 103 J
∴ ΔS = \(\frac{\Delta H}{T}=\frac{3.344 \times 10^{3}}{273}\) = 12.25 JK-1
ΔG = ΔH – TΔS
= 3.344 – 273 × 12.25 ×10-3 kJ
= 3.344 – 3.344
= 0
Since ΔG = 0, the system is at equilibrium.
Ans. ΔH = 3.344 kJ; ΔS = 12.25 JK-1; ΔG = 0

(18) Calculate Kp, ΔG0 for the reaction,
C(s) + H2O(g) ⇌ CO(g) + H2(g)
at 990 K if the equilibrium concentrations are as follows :
[H2O] = 1.10 mol dm--3,
[CO] = [H2] = 0.2 mol dm-3,
R = 0.08206 L atm K-1 mol-1.
Solution :
Given : [H2O] = 1.1 mol dm-3,
[CO] = 0.2 mol dm-3,
[H2] = 0.2 mol dm-3, T = 990 K,
R = 0.08206 L atm K-1 mol-1
KP = ? ΔG0 = ?
C(s) + H2O(g) ⇌ CO(g) + H2(g)
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 64
KP = KC × (RT)Δn
= 0.03636 × (0.08206 × 990)
= 2.954 atm
ΔG0 = -2.303 RTlog10KP
= -2.303 × 8.314 × 990 × log10 2.954
= -2.303 × 8.314 × 990 × 0.4704
= -8917 J
= -8.917 kJ
Ans. KP = 2.954 atm; ΔG0 = -8.917 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

Multiple Choice Questions

Question 87.
Select and write the most appropriate answer from the given alternatives for each subquestion :

1. For an isochoric process, the change in
(a) pressure is zero
(b) volume is negative
(c) volume is zero
(d) temperature is zero
Answer:
(c) volume is zero

2. Which of the following is an extensive property ?
(a) Surface tension
(b) Refractive index
(c) Energy
(d) Temperature
Answer:
(c) Energy

3. Which of the following is an intensive property ?
(a) Enthalpy
(b) Weight
(c) Refractive index
(d) Volume
Answer:
(c) Refractive index

4. Which of the following pairs is an intensive property ?
(a) Density, viscosity
(b) Surface tension, mass
(c) Viscosity, internal energy
(d) Heat capacity, volume
Answer:
(a) Density, viscosity

5. The property which is not intensive is
(a) freezing point
(b) viscosity
(c) temperature
(d) free energy
Answer:
(d) free energy

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

6. Which of the following is not an extensive property ?
(a) molarity
(b) molar heat capacity
(c) mass
(d) volume
Answer:
(b) molar heat capacity

7. Which of the following is NOT a state function ?
(a) Work
(b) Enthalpy
(c) Temperature
(d) Pressure
Answer:
(a) Work

8. In an adiabatic process
(a) ΔT ≠ 0
(b) ΔU ≠ 0
(c) Q = 0
(d) All of these
Answer:
(d) All of these

9. For an isothermal and reversible process
(a) P1V1 = P2V2
(b) P1V1 ≠ P2V2
(c) ΔV ≠ 0
(d) ΔH ≠ 0
Answer:
(a) P1V1 = P2V2

10. For the process to occur under adiabatic conditions, the correct condition is :
(a) ΔT = 0
(b) Δp = 0
(c) Q = 0
(d) W = 0
Answer:
(c) Q = 0

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

11. What is true for an adiabatic process ?
(a) ΔT = 0
(b) ΔU
(c) ΔH = ΔU
(d) Q = 0
Answer:
(d) Q = 0

12. ΔU = 0 is true for
(a) Adiabatic process
(b) Isothermal process
(c) Isobaric process
(d) Isochoric process
Answer:
(b) Isothermal process

13. When a gas expands in vacuum, the work done by the gas is
(a) maximum
(b) zero
(c) less than zero
(d) greater than zero
Answer:
(b) zero

14. When a sample of an ideal gas is allowed to expand at constant temperature against an atomospheric pressure,
(a) surroundings does work on the system
(b) ΔU = 0
(c) no heat exchange takes place between the system and surroundings
(d) internal energy of the system increases
Answer:
(b) ΔU = 0

15. In what reaction of the following work is done by the system on the surroundings ?
(a) Hg(l) → Hg(g)
(b) 3O2(g) → 2O3(g)
(c) H2(g) + Cl2(g) → 2HCl(g)
(d) N2(g) + 3H2(g) → 2NH3(g)
Answer:
(a) Hg(l) → Hg(g)

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

16. A gas does 0.320 kJ of work on its surroundings and absorbs 120 J of heat from the surroundings. Hence, ΔU is
(a) 440 kJ
(b) 200 J
(c) 120.32 J
(d) -200J
Answer:
(d) -200J

17. For an isothermal and reversible expansion of 0.5 mol of an ideal gas, Wmax is -3.918 kJ. The value of ΔU is
(a) 3.918 kJ
(b) zero
(c) 1.959 kJ
(d) 3918 J
Answer:
(b) zero

18. The mathematical expression of the first law of thermodynamics for an adiabatic process is
(a) W = Q
(b) W = -ΔU
(c) W = +ΔU
(d ) W = -Q
Answer:
(c) W = +ΔU

19. A gaseous system absorbs 600 kJ of heat and performs the work of expansion equal to 130 kJ. The internal energy change is
(a) 730 kJ
(b) -470 kJ
(c) -730 kJ
(d) 470 kJ
Answer:
(d) 470 kJ

20. When a gas is compressed, the work obtained is 360 J while the heat transferred is 190 J. Hence the change in internal energy is
(a) -170 J
(b) 170 J
(c) 550 J
(d) -550 J
Answer:
(b) 170 J

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

21. For the reaction N2(g) + 3H2(g) = 2NH3(g); Which of the following is valid ?
(a) ΔH = ΔU
(b) ΔH < ΔU
(c) ΔH > ΔU
(d) ΔH = 2ΔH
Answer:
(b) ΔH < ΔU

22. For which reaction ΔH = ΔU ?
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 65
Answer:
(b) \(\mathrm{C}_{6} \mathrm{H}_{12} \mathrm{O}_{6(\mathrm{~s})}+6 \mathrm{O}_{2(\mathrm{~g})} \rightarrow 6 \mathrm{CO}_{2(\mathrm{~g})}+6 \mathrm{H}_{2} \mathrm{O}_{(\mathrm{l})}\)

23. For the following reaction at 298 K
H2(g) + \(\frac {1}{8}\)O2(g) = H2O(l)
Which of the following alternative is correct ?
(a) ΔH = ΔU
(b) ΔH > ΔU
(c) ΔH < ΔU
(d) ΔH = 1.5 ΔU
Answer:
(c) ΔH < ΔU

24. The heat of combustion of carbon is 394 kJ mol-1. The heat evolved in combustion of 6.023 × 1021 atoms of carbon is
(a) 3940 kJ
(b) 3940.0 kJ
(c) 3.94 kJ
(d) 0.394 kJ
Answer:
(c) 3.94 kJ

25. Which of the reactions defines the heat of formation ?
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 66
Answer:
(d) \(\frac{1}{2} \mathrm{H}_{2(\mathrm{~g})}+\frac{1}{2} \mathrm{Cl}_{2(\mathrm{~g})} \rightarrow \mathrm{HCl}_{(\mathrm{g})}\)

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

26. ΔUo of combustion of methane is -X kJ mol-1. The value of ΔH0 is
(a) = ΔUo
(b) > ΔUo
(c) < ΔUo
(d) =0
Answer:
(c) < ΔUo

27. The enthalpy of combustion of 5(rhomic)is -297.4 kJ mol-1. The amount of sulphur required to produce 29.74 kJ of heat is
(a) 32 × 10-2 kg
(b) 3.2 × 10-3 kg
(c) 3.2 × 10-2 kg
(d) 6.4 × 10-3 kg
Answer:
(b) 3.2 × 10-3 kg

28. The heat of formation of SO2(g) and SO3(g) are -269 kJ mol-1 and -395 kJ mol-1 respectively the value of ΔH for the reaction
SO2(g) + \(\frac {1}{2}\)O2(g) → SO3(g) is
(a) -664 kJ mol-1
(b) -126 kJ mol-1
(c) 63 kJ mol-1
(d) 126 kJ mol-1
Answer:
(b) -126 kJ mol-1

29. The enthalpy of combustion of methane, graphite and dihydrogen at 298 K are, -890.3 kJ mol-1, -393.5 kJ mol-1 and -285.8 kJ mol-1 respectively. Enthalpy of formation of CH4(g) will be
(a) – 74.8 kJ mol-1
(b) – 52.27 kJ mol-1
(c) + 74.8 kJ mol-1
(d) + 52.26 kJ mol-1
Answer:
(a) – 74.8 kJ mol-1

30. The enthalpies of formation of N2O(g) and NO(g) are 82 kJ mol-1 and 90 kJ mol-1 respectively. Then enthalpy of a reaction 2N2O(g) + O2(g) → 4NO(g) is …………
(a) 8 kJ
(b) -16 kJ
(c) 88 kJ
(d) 196 kJ
Answer:
(d) 196 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

31. The heat of combustion of naphthalene (C10H8) to CO2 gas and water vapour at 298 K and at constant pressure is -5.1567 × 106 J. The heat of combustion at constant volume at 298 K is (R = 8.314 JK-1 mol-1)
(a) -5.1567 × 106 J
(b) -5.6161 × 106 J
(c) -5.1616 × 106 J
(d) -5.7161 × 106 J
Answer:
(c) -5.1616 × 106 J

32. Given the reaction,
2NH3(g) → N2(g) + 3H2(g) ΔH = 92.6 kJ
The enthalpy of formation of NH3 is
(a) -92.6 kJ
(b) 92.6 kJ mol-1
(c) -46.3 kJmol-1
(d) -185.2 kJmol-1
Answer:
(c) -46.3 kJmol-1

33. Calculate the heat of reaction at 298 K for the reaction C2H4(g) + H2(g) = C2H6(g)
Given that the heats of combustion of ethylene, hydrogen and ethane are 337.0, 68.4 and 373.0 kcal respectively.
(a) 23.4 kcal
(b) 62.2 kcal
(c) 32.4 kcal
(d) 34.2 kcal
Answer:
(c) 32.4 kcal

34. Entropy change for a process is given by,
(a) Qrev × T
(b) Qrev/T
(c) \(\frac{T}{Q_{\text {rev }}}\)
(d) ΔHrev × T
Answer:
(b) Qrev/T

35. For a spontaneous process, total entropy change for a system and its surroundings is
(a) ΔStotal < 0
(b) ΔStotal = 0
(c) ΔStotal > 0
(d) ΔStotal ≤ 0
Answer:
(c) ΔStotal > 0

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

36. For a system at equilibrium,
(a) ΔStotal = 0
(b) ΔStotal > 0
(c) ΔStotal < 0
(d) ΔStotal ≥ 0
Answer:
(a) ΔStotal = 0

37. If the enthalpy of vaporisation of water at 100°C is 186.5 J·mol-1, the entropy of vaporization will be-
(a) 4.0 J·K-1 mol-1
(b) 3.0 J·K-1 mol-1
(c) 1.5 J·K-1 mol-1
(d) 0.5 J·K-1 mol-1
Answer:
(d) 0.5 J·K-1 mol-1

38. Heat of fusion of ice is 6.02kJmol-1 at 0 °C. If 100 g water is frozen at 0 °C, entropy change will be
(a) -0.1225 JK-1
(b) 310.6 JK-1
(c) -122.6 JK-1
(d) 92.8 JK-1
Answer:
(c) -122.6 JK-1

39. If for a reaction ΔH is negative and ΔS is positive then the reaction is
(a) spontaneous at all temperatures
(b) non-spontaneous at all temperatures
(c) spontaneous only at high temperatures
(d) spontaneous only at low temperature
Answer:
(a) spontaneous at all temperatures

40. The relationship between ΔGo of a reaction and its equilibrium constant is
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 67
Answer:
(c) \(\frac{R T \ln K}{\Delta G^{0}}=-1\)

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

41. Which of the following has highest entropy?
(a) Al(s)
(b) CaCO3(s)
(c) H2O(l)
(d) CO2(g)
Answer:
(d) CO2(g)

42. The entropy change for the formation of 3.5 mol NO(g) from the following data will be,
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 68
Answer:
(b) 42.875 JK-1

43. Gibbs free energy change at equilibrium is
(a) ΔG = 0
(b) ΔG > 0
(c) ΔG < 0
(d) ΔG ≤ 0
Answer:
(a) ΔG = 0

44. For spontaneous process,
(a) ΔG = 0
(b) ΔG > 0
(c) ΔG < 0
(d) ΔG ≤ 0
Answer:
(c) ΔG < 0

45. A substance which shows highest entropy is
(a) SrCO3(S)
(b) Cu(S)
(c) NaC(aq)
(d) Cl2(g)
Answer:
(d) Cl2(g)

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

46. For which of the following reactions ΔS is negative ?
Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics 69
Answer:
(a) \(\mathrm{Mg}_{(s)}+\mathrm{Cl}_{2(\mathrm{~g})} \rightarrow \mathrm{MgCl}_{2(s)}\)

47. For a reaction, at 300K enthalpy is 138 kJ and entropy change is 115 JK-1. Hence the free energy change of the reaction is
(a) 130.5 kJ
(b) 103.5 kJ
(c) 82.8 kJ
(d) – 60.5 kJ
Answer:
(b) 103.5 kJ

48. Bond enthalpies of H2-1, I2(g) and HI are 436, 151 and 298 kJ mol-1 respectively. Hence enthalpy of formation of HI(g) is
(a) -9 kJmol-1
(b) -4.5kJmol-1
(c) 4.5 kJ mol-1
(d) 9 kJ mol-1
Answer:
(b) -4.5kJmol-1

49. The average bond energy of C-H bond is 410 kJmol-1. The enthalpy change of atomisation of 3.2 g CH4(g) is
(a) 1312 kJ
(b) 29.8 kJ
(c) 328 kJ
(d) 120 kJ
Answer:
(c) 328 kJ

Maharashtra Board Class 12 Chemistry Important Questions Chapter 4 Chemical Thermodynamics

50. For a chemical reaction ΔS = -0.035 kJ/K and ΔH = -20 kJ. At what temperature does the reaction turn non-spontaneous ?
(a) 5.14 K
(b) 57.14 K
(c) 571.4 K
(d) 5714.0 K
Answer:
(c) 571.4 K

51. For a certain reaction, ΔH = -50 kJ and ΔS = -80 JK-1, at what temperature does the reaction turn from spontaneous to non-spontaneous.
(a) 6.25 K
(b) 62.5 K
(c) 625 K
(d) 6250 K
Answer:
(c) 625 K

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

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

Maharashtra State Board 12th Book Keeping & Accountancy Solutions Chapter 7 Bills of Exchange

Objective Questions

A. Select the correct option and rewrite the sentence:

Question 1.
The person on whom a bill is drawn is called a ______________
(a) Drawee
(b) Payee
(c) Drawer
(d) Acceptor
Answer:
(a) Drawee

Question 2.
Before acceptance the bill is called a ______________
(a) Order
(b) Request
(c) Draft
(d) Instrument
Answer:
(c) Draft

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 3.
When the due date of the bill drawn falls due on a public holiday, the payment must be made on the ______________ day.
(a) same
(b) preceding
(c) next
(d) any
Answer:
(b) preceding

Question 4.
The due date of the bill drawn for 2 months on 23rd Nov. 2019 will be ______________
(a) 23rd Jan. 2020
(b) 25th Jan. 2019
(c) 26th Jan. 2019
(d) 25th Jan. 2020
Answer:
(d) 25th Jan. 2020

Question 5.
Noting charges are borne by ______________
(a) Notary Public
(b) Drawee
(c) Drawer
(d) Endorsee
Answer:
(b) Drawee

Question 6.
There are ______________ parties to bill of exchange.
(a) five
(b) four
(c) three
(d) two
Answer:
(c) three

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 7.
When a bill is drawn for 2 months after date on 3rd Jan. 2020, its due date will be ______________
(a) 3rd Jan. 2020
(b) 3rd Mar. 2020
(c) 5th Mar. 2020
(d) 6th Mar. 2020
Answer:
(d) 6th Mar. 2020

Question 8.
Notary Public is ______________
(a) Govt. Officer
(b) Drawer
(c) Payee
(d) Endorsee
Answer:
(a) Govt. Officer

Question 9.
When Acceptor or Drawee does not pay the amount of bill to the holder on the due date it is known as ______________ the bill.
(a) returning
(b) discounting
(c) honouring
(d) dishonouring
Answer:
(d) dishonouring

Question 10.
The person who accepts the bill treats the bill as ______________
(a) Bills Payable
(b) Promissory Note
(c) Draft
(d) Bills Receivable
Answer:
(a) Bills Payable

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

Question 1.
Three extra days are allowed over and above the term of the bill.
Answer:
Grace days

Question 2.
Fees charged by Notary Public for getting the fact of dishonour noted.
Answer:
Noting Charges

Question 3.
A person who is entitled to receive the amount of bill of exchange.
Answer:
Payee

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 4.
A person in whose favour a bill endorsed.
Answer:
Endorsee

Question 5.
Officer appointed by the government for noting of dishonour of bill.
Answer:
Notary Public

Question 6.
Cancellation of the bill on maturity in return for a new bill for an extended period of credit.
Answer:
Renewal of Bill

Question 7.
Bill of exchange drawn and accepted without any valuable consideration.
Answer:
Accommodation bill

Question 8.
A person who is in possession of the Bill of Exchange.
Answer:
Holder

Question 9.
Conversion of Bill of Exchange into its present value.
Answer:
Discounting of the bill

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 10.
The amount is not recoverable from Drawee on account of insolvency.
Answer:
Bad debts

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

Question 1.
An Inland bill is one that is drawn in one country and payable in another country.
Answer:
This statement is False.
Inland bill means, a bill drawn, accepted, and made payable within the territory of one and same, country. So, a bill is drawn in one country and payable in another country can’t be an inland bill.

Question 2.
Retirement of the bill means payment of the bill before the due date.
Answer:
This statement is True.
Payment of the bill, by the acceptor of the bill to the holder of the bill before the due date, is known as Retirement of the bill. So retirement of the bill means payment of the bill before the due date.

Question 3.
Drawee can transfer the ownership of the bill.
Answer:
This statement is False.
Drawee is a debtor. He has to pay the amount of the bill to its holder on the due date. Hence he cannot transfer its ownership to other people. The drawer can transfer the ownership of the bill as he is the owner of the bill.

Question 4.
Acceptance of the bill without making any changes in the terms of the bill is called qualified acceptance.
Answer:
This statement is False.
Acceptance of the bill with some changes as regards the terms, amount, place, etc. of a bill is known as qualified acceptance. Acceptance of the bill without making changes as regards the term is called general acceptance.

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 5.
Discounting is a device to convert the bill into its present value.
Answer:
This statement is True.
When the drawer or holder of the bill approaches the bank to discount the bill, the bank pays the bill amount after deducting a certain amount (which is known as discounting charges). It means conversion of the bill into its present value in cash. So, we can say that discounting is a device to convert the bill into its present value.

Question 6.
A bill of exchange must be presented to the acceptor on the due date.
Answer:
This statement is True.
To get the payment of the bill from the acceptor, the holder of the bill is required to present it to the acceptor on its due date. Acceptor either honours the bill or dishonours the bill.

Question 7.
If a bill is discounted by the holder, no entry is passed in his book when the bill is honoured on the due date.
Answer:
This statement is True.
On discounting the bill the holder gives the possession of the bill to the bank. On the maturity date, the bank has to present the bill to the drawee to collect the payment. When the discounted bill is honoured, the transaction takes place between drawee and bank.

Question 8.
Noting charges are to be borne by the drawer.
Answer:
This statement is False.
Noting charges are to be borne by the drawee only as due to his act of non-payment, the bill is dishonoured and the drawer is not able to get money on its due date.

Question 9.
If a bill is drawn payable ‘on demand’ no grace days are allowed.
Answer:
This statement is True.
‘On demand’ means the amount of the bill is to be paid by drawee immediately on presentation of the bill as no time period is mentioned on it. In demand bill, 3 days grace is not allowed by law.

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 10.
There are three parties to a promissory note.
Answer:
This statement is False.
There are only two parties to a promissory note, i.e. Drawer or maker of the note and drawee or payee of the note.

D. Find the odd one:

Question 1.
(a) Retaining
(b) Noting
(c) Discounting
(d) Endorsing
Answer:
(b) Noting

Question 2.
(a) Trade bill
(b) Accommodation bill
(c) After date bill
(d) Demand bill
Answer:
(d) Demand bill

Question 3.
(a) Notary public
(b) Drawer
(c) Drawee
(d) Payee
Answer:
(a) Notary public

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 4.
(a) Discounting charges
(b) Rebate
(c) Bank charges
(d) Noting charges
Answer:
(d) Noting charges

Question 5.
(a) Stamp
(b) Acceptance
(c) Draft
(d) Amount
Answer:
(c) Draft

E. Complete the sentences:

Question 1.
Making payment of bill before the due date of maturity is known as ______________
Answer:
Retirement of Bill

Question 2.
A person whose liabilities are more than his assets and is not in a position to pay off his liabilities is ______________
Answer:
Insolvent person

Question 3.
Amount that cannot be paid by acceptor on account of insolvency is known as ______________
Answer:
Deficiency

Question 4.
A bill of exchange payable after certain period is known as ______________
Answer:
After date bill

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 5.
A bill which is drawn and accepted with valuable consideration is known as ______________
Answer:
Trade Bill

Question 6.
A person who draws the bill of exchange is known as ______________
Answer:
Drawer

Question 7.
A bill whose due date is calculated from the date of acceptance is known as ______________
Answer:
After sight bill

Question 8.
Recording the fact of dishonour of bill is known as ______________
Answer:
Noting

Question 9.
When drawee accepts the bill payable at a particular place only, it is known as ______________
Answer:
qualified acceptance as to place

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 10.
Fees charged by the bank for collection of bill on behalf of holder is ______________
Answer:
bank charges

F. Answer in a sentence:

Question 1.
What do you mean by Bill of Exchange?
Answer:
A Bill of Exchange is a written order signed by the drawer, directing a certain person to pay a certain sum of money on-demand or on a certain future date to a certain person or as per his order.

Question 2.
What are Days of Grace?
Answer:
The three extra days allowed to the drawee or the acceptor of a bill for making payment on it are called Days of Grace.

Question 3.
What do you mean by Discounting a Bill of Exchange?
Answer:
Encashment of a bill of exchange with the bank for certain cash which is less than the face value of the bill, before its due date by its drawer or holder is called Discounting of a Bill of Exchange.

Question 4.
What is Noting of the Bill?
Answer:
Noting of a Bill of Exchange is the recording of the facts of its dishonour by a Notary public.

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 5.
What are Noting Charges?
Answer:
Noting Charges are the fees charged by the Notary public for noting the facts of dishonour on the face of the bill and in his official register.

Question 6.
What is the relationship between drawer and drawee?
Answer:
The relationship between the drawer and the drawee is that of the creditor and debtor.

Question 7.
Who is the Payee of the Bill?
Answer:
The Payee of a Bill is the person to whom the bill is made payable or in whose favour the bill is drawn.

Question 8.
What do you mean by Rebate?
Answer:
Any concession or discount in monetary terms given by the holder of the bill of exchange to the drawee or acceptor, when a bill is retired is called a Rebate.

Question 9.
What is the Legal Due Date?
Answer:
The date which is arrived at after adding three days of grace to the nominal due date is known as Legal Due Date.

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 10.
What are Bills Payable on Demand?
Answer:
When the amount of bill is payable by a drawee on the presentation of a bill, in which time period is not mentioned and grace days are not allowed is known as Bills Payable on Demand.

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

Question 1.
A bill of exchange is a conditional order.
Answer:
Disagree

Question 2.
The party which is ordered to pay the amount is known as the payee.
Answer:
Disagree

Question 3.
The person in whose favour the bill is endorsed is known as the endorsee.
Answer:
Agree

Question 4.
Rebate or discount given on retiring a bill is an income to the Drawee.
Answer:
Agree

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 5.
A bill from the point of view of the debtor is called Bills payable.
Answer:
Agree

Question 6.
In case of bill drawn payable ‘on demand,’ no grace days are allowed.
Answer:
Agree

Question 7.
A bill is required to be accepted by Drawer.
Answer:
Disagree

Question 8.
A bill of exchange need not be dated.
Answer:
Disagree

Question 9.
A bill before acceptance is called Promissory Note.
Answer:
Disagree

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 10.
Renewal is requested by the drawee to extend the credit period of the bill.
Answer:
Agree

H. Calculations:

Question 1.
Ganesh draws a bill for ₹ 40,260 on 15th Jan. 2020 for 50 days. He discounted the bill with the Bank of India @ 15 % p.a. on the same day. Calculate the amount of discount.
Solution:
Discount = Amount of Bill × \(\frac{\text { Rate }}{100} \times \frac{\text { Unexpired days }}{366}\)
= 40,260 × \(\frac{15}{100} \times \frac{50}{366}\)
= ₹ 825
(Note: 2020 is a Leap year, so the total number of days = 366)

Question 2.
Shefali Traders drew a bill on Maya for ₹ 30,000 on 1st Oct. 2019 payable after 3 months.
Calculate the amount of discount in the following cases:
(i) Shefali Traders discounted the bill on the same day @ 12 % p.a.
(ii) Shefali Traders discounted the bill on 1st Nov. 2019 @ 12 % p.a.
(iii) Shefali Traders discounted the bill on 1st Dec. 2019 @ 12 % p.a.
Solution:
Discount = Amount of Bill × \(\frac{\text { Rate }}{100} \times \frac{\text { Unexpired days }}{365}\)
(i) Discount = 30,000 × \(\frac{12}{100} \times \frac{3}{12}\) = ₹ 900
(ii) Discount = 30,000 × \(\frac{12}{100} \times \frac{2}{12}\) = ₹ 600
(iii) Discount = 30,000 × \(\frac{12}{100} \times \frac{1}{12}\) = ₹ 300

Question 3.
Veena who had accepted Sudha’s bill for ₹ 28,000 was declared bankrupt and only 35 paise in a rupee could be recovered from her estate. Calculate the amount of bad debts.
Solution:
From Veena, only 35 paise in a rupee could be recovered i.e. 65 paise in a rupee is bad debt for Sudha. So 65% of ₹ 28,000 = ₹ 18,200 is the amount of bad debts.

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 4.
Nitin renewed his acceptance for ₹ 72,000 by paying ₹ 22,000 in cash and accepting a new bill for the balance plus interest @ 18%. p.a. for 4 months. Calculate the amount of the new bill.
Selution:
For Nitin,
Total outstanding = ₹ 72,000
Nitin paid in cash= ₹ 22,000
Remaining dues = ₹ 50,000
Now, on this ₹ 50,000 we have to calculate interest @ 18% for 4 months
I = \(\frac{\mathrm{PRN}}{100}\)
= 50,000 × \(\frac{18}{100} \times \frac{4}{12}\)
= ₹ 3,000
So, amount of new bill = Remaining dues + Interest
= 50,000 + 3,000
= ₹ 53,000

Question 5.
Nisha’s acceptance for ₹ 16,850 sent to the bank for the collection was honoured and bank charges debited were ₹ 125. Find out the amount actually received by Drawer.
Solution:
Bill of ₹ 16,850 sent to the bank for collection and it is honoured and bank charges = ₹ 125
So, actual amount received by drawer = 16,850 – 125 = ₹ 16,725.

Question 6.
A bill of ₹ 16,000 was drawn by Keshav on Gopal on 12th June 2019 for 2 months, what will be the due date, if all of sudden, the legal due date is declared as an emergency holiday?
Solution:
Consider immediate or next working day as the due date in case the legal due date is declared as an emergency holiday.
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange H Q6
∴ The legal due date is 16th August 2019 (The next day).

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

I. Prepare the following specimens:

Question 1.
Prepare a bill of exchange from the following information:
Drawer: Shankar, Vadodara, Gujarat
Drawee: Vinayak, Somwar Peth, Pune
Amount: ₹ 16,000
Period: 3 months
Date of Bill: 6th Sept. 2019
Date of acceptance: 11th Sept. 2019
Solution:
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange I Q1

Question 2.
Prepare a bill of exchange from the following information:
Drawer: Dinesh, P. R. Road, Andheri (West)
Drawee: Mahesh, L. B. S. Road, Mulund
Payee: Amit, Thane (West)
Amount: ₹ 9,500
Period of Bill: 4 months after sight
Date of Bill: 26th Nov. 2019
Date of acceptance: 29th Nov. 2019
Solution:
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange I Q2

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 3.
Kantilal, 343/D, Palm Heights, Jogeshwari, drew a bill on 10th Oct. 2019 for ₹ 63,490 for 45 days after the date on Shantilal, B2, Himalaya Towers, Baramati, payable to Priyanka, Satara. The bill was accepted on 13th Oct. 2019 for 60 days.
Prepare a format of bill of exchange from the above details.
Solution:
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange I Q3

Question 4.
Prepare a format of bill exchange from the following:
Rahul Sane, 86-D, Raviwar Peth, Nagpur accepted the bill drawn on him by Prithviraj, Icon Heights, Wardha for ₹ 87,000 on 30th July 2019.
The bill was drawn on 26th July 2019 for ₹ 1,00,000 for 90 days after the date.
Solution:
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange I Q4

Question 5.
Prepare a format of bill of exchange from the following.
Drawer: Kashmira Shah, Partner M/S Shah, and Shah, 2 – C, Matruchhaya Building, Akola
Drawee: Dhanashree Traders, Bangalore Road, Belgaum (Signed by Jayshree, Partner)
Payee: M/S Janki Traders, Akola
Amount: ₹ 64,500
Period of Bill: 3 months
Date of drawing: 12th Sept. 2019
Date of acceptance: 15th Sept. 2019
Solution:
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange I Q5

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 6.
Prepare a format Bill of Exchange with imaginary Drawer, Drawee, Address, Amount, Dates.
Drawer: Dhanesh Shah, 24/c, Amir Mahal, Borivali, Mumbai
Drawee: Kalpana Shah, 33, Sharadashram, Dadar (West), Mumbai
Amount: ₹ 80,500
Period: 60 days
Date of the bill: 2nd December 2020
Accepted on: 5th December 2020
Solution:
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange I Q6

J. Complete the following Table.

Question 1.
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange J Q1
Answer:
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange J Q1.1

Question 2.
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange J Q2
Answer:

S.No. Date of Drawing Date of Acceptance Tenure Type Nominal due Date Legal due Date
(i) 3rd January, 2020 5th January, 2020 45 days after date 17th Feb. 2020 20th Feb. 2020
(ii) 9th April, 2019 12th April, 2019 4 months after sight 12th Aug. 2019 14th Aug. 2019
(iii) 23rd November, 2019 23rd November, 2019 2 months after date 23rd Jan. 2020 25th Jan. 2020
(iv) 16th August, 2019 20th August, 2019 4 months after sight 20th Dec. 2019 23rd Dec. 2019
(v) 23rd December, 2018 24th December, 2018 60 days after date 21st Feb. 2019 24th Feb. 2019

Practical Problems

Question 1.
On 1st Jan., 2020 Hemant sold goods of ₹ 18,500 to Nitin. On the same date Hemant drew a bill of exchange for ₹ 18,500 at 2 months. On the due date the bill was duly honoured.
Give Journal Entries in the books of Hemant and Nitin. Prepare Hamant’s Account in the books of Nitin.
Solution:
In the books of Hemant
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q1

In the books of Nitin
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q1.1

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 2.
Neha sold goods to Rohan ₹ 42,000 on 6th Sept. 2019. Neha drew a bill of exchange at 3 months for the amount which was accepted by Rohan. Neha discounted the bill with her bankers at ₹ 41,000. On the due date of the bill Rohan dishonoured the bill and bank paid ₹ 300 as Noting Charges.
Show Journal Entries in the books of Neha and Rohan.
Solution:
In the books of Neha
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q2
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q2.1

In the books of Rohan
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q2.2

Question 3.
Jyoti owes ₹ 31,000 to Swati for which she draws a bill on Jyoti for 2 months. The bill was duly accepted by Jyoti. Swati sends the bill to bank for collection. Jyoti honoured the bill on the due date and bank charges ₹ 475 as bank charges.
Give Journal Entries in the books of Swati.
Solution:
In the books of Swati
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q3

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 4.
Pankaj purchased goods of ₹ 20,000 from Omprakash on credit on 15th April, 2019. Omprakash draws After Sight bill for the amount due on Pankaj for 3 months which was accepted by Pankaj on 18th April, 2019. On 20th April, 2019 Omprakash endorsed the bill to his creditor Jagdish in full settlement of his amount ₹ 21,000. On the due date the bill was dishonoured by Pankaj.
Give Journal Entries in the books of Omprakash, Pankaj and Jagdish.
Solution:
In the books of Omprakash
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q4

In the books of Pankaj
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q4.1

In the books of Jagdish
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q4.2

Question 5.
Siddhant sold goods to Sudhir of ₹ 43,800 on 18th March, 2019. Siddhant draws a bill on Sudhir on the same day for ₹ 43,800 for 3 months which was duly accepted by Sudhir. Siddhant discounted the bill on the same day at 8% p.a. The bill was dishonoured on the due date and Sudhir requested Siddhant to accept ₹ 13,800 and interest in cash on remaining amount at 12% p. a. Siddhant agreed and for the balance amount accepted a new bill at 2 months. Before the due date of new bill Sudhir retired the bill by paying ₹ 29,700.
Pass necessary Journal Entries in the books of Siddhant.
Solution:
In the books of Siddhant
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q5
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q5.1

Working Notes:
1. March 18, Discount = 43,800 × \(\frac{3}{12} \times \frac{8}{100}\) = ₹ 876

2. March 21, calculation of interest balance amount:
I = \(\frac{\mathrm{PRN}}{100}\)
= 30,000 × \(\frac{12}{100} \times \frac{2}{12}\) (for 2 months on remaining amount ₹ 30,000)
= ₹ 600

3. Before due date bill was retired by Sudhir by paying ₹ 300 less which is considered as discount and as date is not given, here it is not recorded.

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 6.
Sangeeta accepted a bill for ₹ 18,000 drawn by Geeta at 3 months. Geeta discounted the bill for ₹ 17,400. Before the due date Sangeeta approached Geeta for renewal of the bill. Geeta agreed on the condition that Sangeeta should pay ₹ 6,000 immediately and for the balance she should accept a new bill for 4 months along with interest ₹ 550. The arrangements were carried through. But on the due date of new bill Sangeeta became insolvent and 35 paise in a rupee could be recovered from her estate.
Give Journal Entries in the books of Sangeeta and prepare Sangeeta’s Account in the books of Geeta.
Solution:
In the books of Sangeeta
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q6
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q6.1

Working Notes:
1. It is advisable to write journal entries in the books of Geeta also to get entries in ‘Sangeeta’s Account’ property.
In the books of Geeta
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q6.2
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q6.3

Question 7.
Priyanka owed Meena ₹ 18,000, Priyanka accepted a bill drawn by Meena for the amount at 4 months. Meena endorsed the same bill to Sagar. Before due date Priyanka approached Meena for renewal of bill. Meena agreed on condition that ₹ 6,000 be paid immediately together with interest on the remaining amount of 8% p.a. for 3 months and Priyanka should accept a new bill for the balance amount. These arrangements were carried through. However, before the due date Priyanka became insolvent and only 50% of the amount could be recovered from her estate.
Give Journal Entries in the books of Meena.
Solution:
In the books of Meena
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q7

Working Note:
Calculation of interest on remaining amount ₹ 12,000 @ 8 % p.a. and for 3 months
I = \(\frac{\mathrm{PRN}}{100}\)
= 12,000 × \(\frac{8}{100} \times \frac{3}{12}\)
= ₹ 240

Question 8.
Seema purchased goods from Roma on credit on 1st August, 2019 for ₹ 37,000. Seema accepts bill for 2 months drawn by Roma for the same amount. On the same day, Roma discounts the bill with the bank for ₹ 36,200 on 3rd August, 2019. On the due date the bill is dishonoured and Noting Charges of ₹ 160 is paid by the bank. Seema pays ₹ 19,000 and Noting Charges in cash immediately. A new bill is drawn by Roma for the balance including interest ₹ 650 for 2 months, which is accepted by Seema. The new bill is retired one month before the due date at a rebate of ₹ 300.
Give Journal Entries in the books of Seema and prepare Seema’s Account in the books of Roma.
Solution:
In the books of Seema
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q8
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q8.1

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 9.
Uday purchased goods from Shankar on credit for ₹ 35,000 at 10 % trade discount. Uday paid ₹ 1,500 immediately and for the balance accepted a bill for 3 months. Before due date Uday approached Shankar with a request to renew the bill. Shankar agreed but with condition that Uday should accept a new bill for 3 months including interest at 12% p.a.
Give Journal Entries in the books of Shankar.
Solution:
In the books of Shankar
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q9
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q9.1

Working Note:
I = \(\frac{\text { PRN }}{100}\)
= 30,000 × \(\frac{3}{12} \times \frac{12}{100}\)
= ₹ 900

Question 10.
Sagar drawn an after sight bill on 21st Nov., 2019 for ₹ 21,000 at 3 months on Prasad. The bill is discounted by Sagar at 8% p.a. with his bank. On maturity. Prasad finds himself unable to make payment of the bill and requests Sagar to renew it. Sagar accepts the request and draws a new bill at one month for ₹ 21,750 including interest which was duly accepted by Prasad. Sagar deposits the bill into bank for the collection. Prasad honours the bill on the due date and bank charges ₹ 250 as bank charges.
Pass necessary Journal Entries in the books of Sagar and prepare Sagar’s Account in the books of Prasad.
Solution:
In the books of Sagar
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q10
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q10.1

Question 11.
Journalise the following transaction in the books of Abhishek:
(a) Siddhant informs Abhishek that Vineet’s acceptance for ₹ 23,000 endorsed to Siddhant has been dishonoured. Noting Charges amounted to ₹ 430.
(b) Kajal renews her acceptance to Abhishek for ₹ 39,000 by paying ₹ 3,000 in cash and accepting a fresh bill for the balance along with interest at 11.5% p.a. for 3 months.
(c) Radhika retired her acceptance to Abhishek for ₹ 23,000 by paying ₹ 22,250 by cheque.
(d) Abhishek sent a bill of Subodh for ₹ 9,000 to bank for collection. Bank informed that the bill has been dishonoured by Subodh.
Solution:
In the books of Abhishek
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q11
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q11.1

Working Note:
Amount of interest = 36,000 × \(\frac{3}{12} \times \frac{11.5}{100}\) = ₹ 1,035.

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 12.
Journalise the following transaction in the books of Narendra:
(a) Narendra retires his acceptance to Upendra by paying ₹ 4,000 in cash and endorsing a bill accepted by Ramlal for ₹ 5,000.
(b) Vikram’s acceptance to Narendra ₹ 6,000 retired one month before the due date at rebate of 12% p.a.
(c) Dilip renews his acceptance to Narendra for ₹ 12,000 by paying ₹ 4,000 in cash and accepting a fresh bill for the balance plus interest at 12% p.a. for 3 months.
(d) Bank informed Narendra that, Kartik’s acceptance for ₹ 13,000 to Narendra, discounted with the bank was dishonoured and Noting Charges paid by bank ₹ 140.
Solution:
In the books of Narendra
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q12
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q12.1

Question 13.
Journalise the following transaction in the books of Bharti:
(a) Bank informed that Amit’s acceptance for ₹ 15,750 sent to bank for collection was honoured and bank charges debited were ₹ 150.
(b) Nitin renewed his acceptance for ₹ 22,200 by paying ₹ 2,200 in cash along with interest on balance amount at 10% and accepted a fresh bill for the balance for 3 months.
(c) Dhanshri who had accepted Bharti’s bill for ₹ 17,500 was declared insolvent and only 40% of the amount due could be recovered from her estate.
(d) Discharged our acceptance to Savita for ₹ 9,450 by endorsing Pravin’s acceptance to us ₹ 9,000.
Solution:
In the books of Bharti
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q13
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q13.1

Question 14.
Journalise the following transaction in the books of Sudha:
(a) Endorsed Sonali’s acceptance at 2 months for ₹ 6,000 in favour of Urmila and paid cash ₹ 3,500 in full settlement of her account ₹ 10,000.
(b) Discounted 2 months acceptance of Surya for ₹ 7,800 with bank at 10% p.a.
(c) Bank informed that Anuradha’s acceptance of ₹ 4,800 which was discounted was dishonoured and bank paid Noting Charges ₹ 125.
(d) Pooja honoured her acceptance of ₹ 16,400 which was deposited into bank for collection.
Solution:
In the books of Sudha
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q14
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q14.1

Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange

Question 15.
Journalise the following transaction in the books of Mrunal:
(a) Bank informed that Aishwarya’s acceptance of ₹ 24,000 which was discounted had been dishonoured and bank paid Noting Charges ₹ 220. Bill was renewed at the request of Aishwarya for 2 months with interest of ₹ 480.
(b) Received ₹ 4,630 from private estate of Ankur who was declared insolvent against bill accepted by him for ₹ 6,000.
(c) Accepted a bill of ₹ 15,000 at 3 months drawn by Anushka for the amount due to her ₹ 20,000 and balance paid by cheque.
(d) Dishonoured our acceptance to Vivek ₹ 27,000 and Noting Charges paid by Vivek ₹ 700.
Solution:
In the books of Mrunal
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q15
Maharashtra Board 12th BK Textbook Solutions Chapter 7 Bills of Exchange Practical Problems Q15.1

Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm

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

Maharashtra State Board 12th Commerce BK Important Questions Chapter 6 Dissolution of Partnership Firm

1. Objective Questions:

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

Question 1.
_____________ means winding up of partnership firm.
(a) Dissolution
(b) Formation
(c) Retirement
(d) Death
Answer:
(a) Dissolution

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

Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm

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

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

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

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

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

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

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

Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm

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

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

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

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

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

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

Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm

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

D. Answer in one sentence only.

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

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

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

Solved Problem

Question 1.
Asha, Bela, and Nisha were partners sharing profits and losses in the ratio of 3 : 2 : 1. On 31st March 2020 their Balance Sheet was as follows:
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm Q1
The firm was dissolved on 31st March 2020 and the assets realised as follows:
1. Joint Life Policy was taken over by Asha at ₹ 10,000.
2. Stock realised: ₹ 36,000, Debtors realised: ₹ 29,000, Machinery was sold for ₹ 72,000.
3. Liabilities were paid in full. In addition, one bill for ₹ 700 under discount was dishonoured and had to be taken up by the firm.
4. There were no realisation expenses.
Give the Journal entries and prepare necessary Ledger Accounts to close the books of the firm.
Solution:
In the Journal of Partnership Firm
Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm Q1.1
Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm Q1.2
Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm Q1.3
Ledger Accounts:
In the books of Partnership Firm
Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm Q1.4
Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm Q1.5
Maharashtra Board 12th BK Important Questions Chapter 6 Dissolution of Partnership Firm Q1.6

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

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

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

1. Objective Questions.

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

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

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

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

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

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

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

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

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

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

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

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

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

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

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

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

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

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

D. Calculate the following:

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

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

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

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

E. Answer in one sentence only.

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

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

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

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

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

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

F. Complete the table.

Question 1.
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm F Q1
Answer:
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm F Q1.1

Practical Problems

(Simple Dissolution)

Question 1.
Ganesh and Kartik are partners sharing profits and losses equally. They decided to dissolve the firm on 31st March 2018. Their Balance Sheet was as under:
Balance Sheet as of 31st March 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q1
Assets were realised as under:
Building ₹ 82,000, Debtors ₹ 22,000, Stock ₹ 20,000. Bills Receivable ₹ 3,200 and Ganesh agreed to take over Furniture for ₹ 10,000. Realisation Expenses amounted to ₹ 2,000.
Show Realisation A/c, Partners’ Capital A/c, and Cash A/c.
Solution:
In the books of Ganesh and Kartik
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q1.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q1.2
Working Notes:
1. Amount paid to Ganesh and Kartik are ₹ 27,600 and ₹ 77,600 respectively.
2. Loss on Realisation and Reserve fund amounts are equally distributed.
3. Furniture is taken over by Ganesh so his Capital A/c is debited.

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

Question 2.
Leela, Manda, and Kunda are partners in the firm ‘Janki Stores’ sharing profits and losses in the ratio of 3 : 2 : 1 respectively. On 31st March 2018, they decided to dissolve the firm when their Balance Sheet was as under.
Balance Sheet as of 31st March 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q2
Leela agreed to take over the Building at ₹ 1,23,600. Manda took over Goodwill, Stock, and Debtors at book values and agreed to pay Creditors and Bills payable. Motor car and Machinery realized ₹ 1,51,080 and ₹ 31,680 respectively. Investments were taken by Kunda at an agreed value of ₹ 55,440. Realisation expenses amounted to ₹ 6,800.
Pass necessary entries in the books of ‘Janki Stores’.
Solution:
In the books of ‘Janki Stores’
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q2.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q2.2
Working Notes:
In the books of Leela, Manda, and Kunda
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q2.3
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q2.4

Question 3.
Shailesh and Shashank were partners sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as of 31st March 2019 was as follows:
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q3
The firm was dissolved on the above date and the assets realised as under:
1. Plant ₹ 8,000, Building ₹ 6,000, Stock ₹ 4,000 and Debtors ₹ 12,000.
2. Shailesh agreed to pay off the Bills Payable.
3. Creditors were paid in full.
4. Dissolution expenses were ₹ 1,400.
Prepare Realisation A/c, Partners’ Current A/c, Partners’ Capital A/c, and Bank A/c.
Solution:
In the books of Shailesh and Shashank
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q3.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q3.2

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

Question 4.
Asha, Usha, and Nisha were partners sharing profits and losses in the ratio of 2 : 2 : 1. The following is the Balance Sheet as of 31st March 2019.
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q4
On the above date, the partners decided to dissolve the firm.
1. Assets were realised at: Machinery ₹ 90,000, Stock ₹ 36,000, Investment ₹ 42,000 and Debtors ₹ 90,000.
2. Dissolution expenses were ₹ 6,000.
3. Goodwill of the firm realized ₹ 48,000.
Pass Journal Entries to close the books of the firm.
Solution:
In the books of Asha, Usha, and Nisha
Journal Entries
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q4.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q4.2
Working Notes:
In the books of Asha, Usha, and Nisha
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q4.3
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q4.4

Question 5.
Seeta and Geeta are partners in the firm sharing profits and losses in the ratio of 4 : 1. They decided to dissolve the partnership on 31st March 2020 on which date their Balance Sheet stood as follows:
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q5
Additional Information:
1. Plant and Stock took over by Seeta at ₹ 78,000 and ₹ 22,000 respectively.
2. Debtors realised 90% of the book value and Trademark at ₹ 5,000 and Goodwill was realised for ₹ 27,000.
3. Unrecorded assets estimated at ₹ 4,500 were sold for ₹ 1,500.
4. ₹ 1,000 Discounts were allowed by creditors while paying their claim.
5. The Realisation expenses amounted to ₹ 3,500.
You are required to prepare Realisation A/c, Cash A/c, and Partners’ Capital A/c.
Solution:
In the books of Seeta and Geeta
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q5.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q5.2
Working Notes:
1. Bank Loan is an external liability of the firm and therefore it is transferred to Realisation A/c.
2. Amount recovered from Debtors = 90% of Gross Debtors = \(\frac {90}{100}\) × 48,000 = ₹ 43,200.
3. Amount paid to creditors = Value of Creditors – Discount given = 35,000 – 1,000 = ₹ 34,000.
4. Sale of unrecorded assets for ₹ 1,500 is recorded on the credit side of Realisation A/c and debit side of Cash A/c.
5. It is presumed that Furniture realised nothing.

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

Question 6.
Sangeeta, Anita, and Smita were in partnership sharing profits and losses in the ratio 2 : 2 : 1. Their Balance Sheet as of 31st March 2019 was as under:
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q6
They decided to dissolve the firm as follows:
1. Assets realised as; Land recovered ₹ 1,80,000; Goodwill for ₹ 75,000; Loans and Advance realised ₹ 12,000; 10% of the Debts proved bad.
2. Sangeeta took Plant at book value.
3. Creditors and Bills payable paid at 5% discount.
4. Sandhya’s loan was discharged along with ₹ 6,000 as interest.
5. There was a contingent liability in respect of bills of ₹ 1,00,000 which was under discount. Out of them, a holder of one bill of ₹ 20,000 became insolvent.
Show Realisation Account, Partners’ Capital Account, and Bank Account.
Solution:
In the books of Sangeeta, Anita, and Smita
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q6.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q6.2
Working Notes:
1. Amount paid towards Sandhya’s Loan = Loan amount + Interest due on loan
= 1,20,000 + 6,000
= ₹ 1,26,000

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

Question 7.
Saiesh, Sumit, and Hemant were in partnership sharing Profits and Losses in the ratio 2 : 2 : 1. They decided to dissolve their partnership firm on 31st March 2019 and their Balance Sheet on that date stood as;
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q7
It was agreed that;
1. Sailesh to discharge Loan and to take Debtors at book value.
2. Plant realised ₹ 1,35,000.
3. Stock realised ₹ 72,000.
4. Creditors were paid off at a discount of ₹ 45.
Show Realisation Account, Partners’ Capital Account, and Bank Account.
Solution:
In the books of Sailesh, Sumit, and Hemant
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q7.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q7.2

(When one partner become Insolvent)

Question 8.
Sitaram, Gangaram, and Rajaram are partners sharing profits and losses in the ratio of 4 : 2 : 3. On 1st April 2019 they agreed to dissolve the partnership, their Balance Sheet was as follows:
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q8
The assets realised: Building ₹ 46,750; Machinery ₹ 18,550; Furniture ₹ 9,600; Investment ₹ 10,650; Bill Receivable and Debtors ₹ 20,750. All the liabilities were paid off. The cost of realisation was ₹ 800. Rajaram becomes bankrupt and ₹ 1,100 only was recovered from his estate.
Show Realisation Account, Bank Account, and Capital Account of the partners.
Solution:
In the books of Sitaram, Gangaram and Rajaram
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q8.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q8.2
Working Notes:
1. ₹ 1,100 is recovered from Rajaram’s estate which is recorded on the credit side of Rajaram’s Capital Account and on the debit side of Bank A/c.

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

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

Question 9.
Following is the Balance Sheet of Vaibhav, Sanjay, and Santosh
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q9
Santosh is declared insolvent so the firm is dissolved and assets realised as follows:
1. Stock and Debtors ₹ 54,000, Goodwill – NIL, Machinery at book value.
2. Creditors allowed a discount of 10%.
3. Santosh could pay only 25 paise in the rupee of the balance due.
4. Profit sharing ratio was 8 : 4 : 3.
5. A contingent liability against the firm ₹ 9,000 is cleared.
Give Ledger Account to close to books of the firm.
Solution:
In the books of Vaibhav, Sanjay, and Santosh
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q9.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q9.2
Working Notes:
1. Contingent liability paid, so Realisation A/c is debited and Bank A/c is credited.
2. Santosh could pay only 25 paise in a rupee of the balance due i.e.
Balance due from Santosh (Debit side of Partners Capital A/c) = ₹ 10,560
25% of ₹ 10,560 = ₹ 2,640 (Amount recorded on debit side of Bank A/c)
Capital deficiency of Santosh = 10,560 – 2,640 = ₹ 7,920
₹ 7,920 to be distributed among continuing partner in their profit-loss ratio = 8 : 4 i.e. 2 : 1.
7,920 × \(\frac{2}{3}\) = ₹ 5,280
7,920 × \(\frac{1}{3}\) = ₹ 2,640

(When Two Partners become Insolvent)

Question 10.
Shweta, Nupur, and Sanika are partners sharing profits and losses in the ratio of 3 : 2 : 1. Their Balance Sheet as of 31st March 2019 was as follows:
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q10
The firm is dissolved on 31st March 2019. Sundry assets realised @ 60% of its book value. Realisation expenses ₹ 2,000 paid by Shweta. Nupur and Sanika both are insolvent.
Nupur’s private estate has got a surplus of ₹ 3,000 and that of Sanika ₹ 8,000.
Show necessary Ledger Accounts to close the books of the firm.
Solution:
In the books of Shweta, Nupur and Sanika
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q10.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q10.2

Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm

(When All Partners become Insolvent)

Question 11.
Following is the Balance Sheet as of 31st March 2019 of a firm having three partners Priti, Priya, and Prachi.
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q11
The firm was dissolved due to the insolvency of all the partners. Machinery was sold for ₹ 18,000, while Furniture fetched ₹ 14,000, Stock realized ₹ 35,000. Realisation expenses amounted to ₹ 2,000. Nothing could be recovered from Priya and Prachi, but ₹ 3,400 could be collected from Priti’s private estate.
Close the books of accounts of the firm.
Solution:
In the books of Priti, Priya, and Prachi
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q11.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q11.2
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q11.3
Working Notes:
1. Amount paid to loan from sale of machinery = ₹ 18,000
Balance of Loan 30,000 – 18,000 = ₹ 12,000

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

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

Question 12.
Shashwat and Shiv are equal partners. Their Balance Sheet stood as under:
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q12
Due to weak financial position, all partners were declared bankrupt.
The Assets were realised as follows:
Stock ₹ 3,500, Furniture ₹ 2,000, Debtors ₹ 5,000 and Machinery ₹ 7,000.
The cost of collection and distributing the estate amounted to ₹ 1,500. Shashwat’s private estate is not sufficient even to pay his private debts, whereas in Shiv’s private estate there is a surplus of ₹ 500.
Prepare necessary Ledger Accounts to close the books of the firm.
Solution:
In the books of Shashwat and Shiv
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q12.1
Maharashtra Board 12th BK Textbook Solutions Chapter 6 Dissolution of Partnership Firm Q12.2
Working Note:
As partners we’re not able to pay their loss amount, a difference of amount is considered as deficiency of partners.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Balbharti Maharashtra State Board 11th Biology Important Questions Chapter 5 Cell Structure and Organization Important Questions and Answers.

Maharashtra State Board 11th Biology Important Questions Chapter 5 Cell Structure and Organization

Question 1.
Define cell.
Answer:
Cell is defined as a structural and functional unit of life of all living organisms capable of independent existence and can perform all functions of life.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 2.
Write information about the instrument which is used for observing smaller organisms or cells.
Answer:

  1. To observe cells or organisms of smaller size we use a microscope.
  2. Larger cells can be seen through simple microscope but to observe smaller cells we require compound microscope.
  3. Simple microscope can magnify image 50 to 100 times but a compound microscope can do so 1000 times or more.
  4. In the microscope a beam of light is used to make things visible hence it is light microscope.
  5. To observe interior of cell we need electron microscope which can magnify image 500000 times.

Question 3.
Write the shapes of the cells that can be observed.
Answer:
There is no typical shape of a cell. Cells may be spherical, rectangular, flattened, polygonal, oval, triangular, conical, columnar, etc.

Question 4.
1. Smallest cell
2. Longest cell in animals
3. Largest cell
Answer:
1. Mycoplasma (0.3 µm)
2. Nerve cell
3. Ostrich egg

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 5.
Explain the term totipotency.
Answer:

  1. Totipotency (totus – entire, potential – power) is the capacity or the potential of living nucleated cell, to differentiate into any other type of cell and thus, can form a complete new organism.
  2. A cell is totipotent as it has the entire genetic information of the organism stored in its nucleus.
  3. Embryonic animal cells are totipotent and are termed as stem cells.
  4. Stem cells are used in curing many diseases. Therefore, they have great potential for medical applications.

Question 6.
Who proposed the cell theory?
Answer:
Schwann and Schleiden proposed the cell theory.

Question 7.
Give the postulates of modern cell theory.
Answer:
Postulates of modern cell theory:

  1. All living organisms are made up of cells.
  2. Cell is the basic structural and functional unit of life.
  3. All cells arise from pre-existing cells. (Rudolf Virchow 1858 – “Omnis cellula-e-cellula”).
  4. Total activities of cells are responsible for activity of an organism.
  5. Cells show transformation of energy.
  6. Cells contain nucleic acids; DNA and RNA in the nucleus and cytoplasm.

Question 8.
State the two general categories on which living organisms are grouped.
Answer:
Living organisms are grouped into two main categories the Prokaryotes and Eukaryotes.

Question 9.
State the general characteristics of prokaryotic cell.
Answer:
General characteristics of prokaryotic cell:
1. Prokaryotic cells are primitive type of cells.
2. It does not have membrane bound cell organelles (like endoplasmic reticulum, Golgi complex, mitochondria, etc.) and well-defined nucleus (nuclear membrane is absent).
3. Genetic material is in the form of nucleoid.

4. Cell envelope:
a. Prokaryotic cell has chemically complex protective cell envelope having glycocalyx, cell wall and plasma membrane.
b. In some bacteria, glycocalyx occurs in the form of a slime layer (loose sheath). Other bacteria may have a thick and tough covering called capsule. It helps in protection of bacterial cell.

5. Cell wall:
The Gram-positive bacteria show presence of peptidoglycan layer in the cell wall and Gram-negative bacteria show presence of murein in the cell wall. It gives mechanical strength to the cell.
[Note: In Gram-negative bacteria, cell wall is made up of two layers; inner layer of Murein or peptidoglycan and outer layer of Lipopolysaccharides.]

6. Cell membrane:
a. It is the innermost covering of the cell envelope, chemically composed of lipids and proteins.
b. It helps in intercellular communication.
c. Cell membrane shows infoldings called mesosomes which help in cell wall formation, cellular respiration and DNA replication.
d. The cyanobacteria show longer extensions called as chromatophores which carry photosynthetic pigments.

7. In motile bacteria either cilia or flagella are found. Both are driven by rotatory movement produced by basal body (which works as motor) of flagellum. Other parts of flagellum are filament and hook.

8. Some other surface projections are the tubular pili (which help in inter-cellular communication) and fimbriae (for clinging to support).

9. Ribosomes:
Bacterial cell cytoplasm contains dense particles called ribosomes which help in protein synthesis. Ribosomes are 70S type (composed of a larger sub-unit 50S and + smaller sub-unit 30S).

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 10.
What is the difference between Gram-positive and Gram-negative bacterial cells? Name the technique used for differentiating such bacterial cells.
Answer:
The Gram-positive bacteria show presence of peptidoglycan layer in the cell wall and Gram-negative bacteria show presence of murein in the cell wall. The technique used for differentiating bacterial cells is Gram staining.
[Note: Murein is similar to peptidoglycan in structure and function. It is present in the cell walls of archaebacteria.

Question 11.
Write the constituents of prokaryotic cytoplasm.
Answer:
1. Cytoplasm of prokaryotes is a pool of all necessary materials like water, enzymes, elements, amino acids, etc.
2. Some inclusion bodies in form of organic (cyanophycean starch and glycogen) and inorganic granules (phosphate and sulphur) are also found.

Question 12.
Fill in the blanks.

  1. Genetic material in bacterium is a single chromosome made up of circular and coiled _______.
  2. The bacterial chromosome remains attached to _________.
  3. The _________ model of replication is observed in bacterial cells.
  4. _________ present in the bacterial cells are known as extrachromosomal self-replicating DNA.

Answer:

  1. DNA
  2. Mesosomes
  3. Theta
  4. Plasmids

Question 13.
What are eukaryotic cells?
Answer:
1. Eukaryotic cells are the cells possessing well-defined nucleus and membrane bound organelles (like mitochondria, endoplasmic reticulum, ribosomes, Golgi complex etc.).
2. Eukaryotes include protists, plants, animals and fungi.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 14.
Write a note on cell wall in Eukaryotic cells.
Answer:

  • The rigid, protective and supportive covering, outside the cell membrane is called cell wall. It is present in plant cells, fungi and some protists.
  • Algae show presence of cellulose, galactans, mannans and minerals like calcium carbonate in cell wall.
  • In other plants, it is made up of hemicelluloses, pectin, lipids and protein.
  • Microfibrils of plant cell wall show presence of cellulose which is responsible for rigidity.
  • Some of the depositions of cell wall are silica (grass stem), cutin (epidermal walls of land plants), suberin (endodermal cells of root), wax, lignin.
  • Function:
    • Provides support, rigidity and shape to the cell.
    • Protects the protoplasm against mechanical injury and infections.

Question 15.
Explain the structure of plant cell wall.
Answer:
In plants, cell wall shows middle lamella, primary wall and secondary wall
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 1
1. Middle lamella:
It is thin and present between two adjacent r cells. It is the first structure formed from cell plate during cytokinesis. It is mainly made up of pectin, calcium and magnesium pectate. Softening of ripe fruit is due to solubilization of pectin.
2. Primary wall:
In young plant cell, it is capable of growth. It is laid inside to middle lamella.
It is the only wall seen in meristematic tissue, mesophyll, pith, etc.
3. Secondary wall:
It is present inner to primary wall. Once the growth of primary wall stops, secondary wall is laid. At some places thickening is absent which leads to formation of pits.

Question 16.
Draw a well labelled diagram of a plant cell.
Answer:
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 2

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 17.
Give an account of eukaryotic plasma membrane.
Answer:
Eukaryotic plasma membrane/ Cell membrane/ Biomembrane:

  1. It is thin, quasi-fluid structure present both extracellularly and intracellularly.
  2. Extracellularly, it is present around protoplast and intracellularly, it is present around most of the cell organelles in eukaryotic cell. It separates cell organelles from cytosol.
  3. Thickness of bio-membrane is about 75A.
  4. Cell membrane appears trilaminar (made up of three layers) when observed under electron microscope. It shows presence of lipids (mostly phospholipids) arranged in bilayer.
  5. Lipids possess one hydrophilic polar head and two hydrophobic non-polar tails. Therefore, phospholipids are amphipathic.
  6. Lipid molecules are arranged in two layers (bilayer) in such a way that their tails are sandwiched in between heads. Due to this, tails never come in direct contact with aqueous surrounding.
  7. Cell membrane also shows presence of proteins and carbohydrates.
  8. Ratio of proteins and lipids varies in different cells. For example, in human beings, RBCs show approximately 52% protein and 40% lipids.

Question 18.
Explain the structure of plasma membrane on the basis of Fluid mosaic model.
Answer:
Fluid mosaic model:

  1. Fluid mosaic model was proposed by Singer and Nicholson (1972).
  2. This model states that plasma membrane is made up of phospholipid bilayer and proteins.
  3. Proteins are embedded in the lipid membrane like icebergs in the sea of lipids.
  4. Phospholipid bilayer is fluid in nature.
  5. Quasi-fluid nature of lipid enables lateral movement of proteins. This ability to move within the membrane is measured as fluidity.
  6. Based on organization of membrane proteins they are of two types, as:

a. The intrinsic proteins occur at different depths of bilayer i.e. they are tightly bound to the phospholipid bilayer and are embedded in it. They span the entire thickness of the membrane. Therefore, they are known as transmembrane proteins. They form channels for passage of water.
b. The extrinsic or peripheral proteins are found on two surfaces of the membrane i.e. are loosely held to the phospholipid layer and can be easily removed.

Question 19.
Draw neat and labelled diagram of structure of plasma membrane proposed by Singer and Nicolson.
Answer:
Fluid mosaic model:

  1. Fluid mosaic model was proposed by Singer and Nicholson (1972).
  2. This model states that plasma membrane is made up of phospholipid bilayer and proteins.
  3. Proteins are embedded in the lipid membrane like icebergs in the sea of lipids.
  4. Phospholipid bilayer is fluid in nature.
  5. Quasi-fluid nature of lipid enables lateral movement of proteins. This ability to move within the membrane is measured as fluidity.
  6. Based on organization of membrane proteins they are of two types, as:

a. The intrinsic proteins occur at different depths of bilayer i.e. they are tightly bound to the phospholipid bilayer and are embedded in it. They span the entire thickness of the membrane. Therefore, they are known as transmembrane proteins. They form channels for passage of water.
b. The extrinsic or peripheral proteins are found on two surfaces of the membrane i.e. are loosely held to the phospholipid layer and can be easily removed.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 20.
Give the functions of plasma membrane.
Answer:
1. The significant function of plasma membrane is transport of molecules across it. Plasma membrane is selectively permeable.

2. Passive transport:
a. Many molecules move across the membrane without spending energy.
b. Some molecules move by simple diffusion along the concentration gradient i.e. from higher to lower concentration.
c. Neutral molecules may move across the membrane by the process of simple diffusion.
d. Water may also move by osmosis.

3. Active transport:
a. Few ions or molecules are transported against concentration gradient i.e. from lower to higher concentration.
b. This requires energy, hence ATP is utilized. As such a transport is an energy dependent process in which ATP is utilized, it is called Active transport e.g. Na+ /K+ pump.
c. Polar molecules cannot pass through non-polar lipid bilayer. Therefore, they require carrier proteins to facilitate their transport across the membrane.

Question 21.
Write a note on cytoplasm in Eukaryotic cell.
Answer:
Cytoplasm in Eukaryotic cell:

  1. The cell contains ground substance called cytoplasmic matrix or cytosol.
  2. This colloidal jelly like material shows streaming movements called cyclosis.
  3. The cytoplasm contains water as major component along with organic and inorganic molecules like sugars, amino acids, vitamins, enzymes, nucleotides, minerals and waste products.
  4. It also contains various membrane-bound cell organelles like endoplasmic reticulum, Golgi complex, mitochondria, plastids, nucleus, microbodies and cytoskeletal elements like microtubules.
  5. Cytoplasm acts as a source of raw materials as well as seat for various metabolic activities taking place in the cell.
  6. It helps in distribution and exchange of materials between various cell organelles.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 22.
Explain the endomembrane system of the cell.
Answer:

  1. Cell organelles are compartments in the cell that carry out specific functions.
  2. Some of these organelles coordinate with each other and complete the specific function of the cell.
  3. Nuclear membrane, endoplasmic reticulum, Golgi complex, lysosomes and various types of vesicles and vacuoles form such a group and are together considered as endomembrane system of the cell.

Question 23.
Why mitochondria and chloroplasts are not considered as a part of endomembrane system?
Answer:
1. Organelles having distinct functions are not included in endomembrane system.
2. Mitochondria or chloroplast carry out specific type of energy conversions in the cell. Therefore, mitochondria and chloroplasts are not considered as a part of endomembrane system.

Question 24.
Describe the structure of Endoplasmic Reticulum.
Answer:

  1. Endoplasmic reticulum is a network present within the cytosol.
  2. It is present in all a cells except ova and mature red blood corpuscles.
  3. Under the electron microscope, it appears like network of membranous tubules and sacs called cisternae.
  4. This network of ER divides the cytoplasm in two parts viz. one within the lumen of ER called laminal cytoplasm and non-laminal cytoplasm that lies outside ER.
  5. Membrane of ER is continuous with nuclear envelope at one end and extends till cell membrane. It thus acts as intracellular supporting framework and helps in maintaining position of various cell organelles in the cytoplasm.
  6. Depending upon the presence or absence of ribosomes, endoplasmic reticulum is called rough endoplasmic reticulum (RER) or smooth endoplasmic reticulum (SER) respectively.

Question 25.
Label the diagram
Answer:

  1. Endoplasmic reticulum is a network present within the cytosol.
  2. It is present in all a cells except ova and mature red blood corpuscles.
  3. Under the electron microscope, it appears like network of membranous tubules and sacs called cisternae.
  4. This network of ER divides the cytoplasm in two parts viz. one within the lumen of ER called laminal cytoplasm and non-laminal cytoplasm that lies outside ER.
  5. embrane of ER is continuous with nuclear envelope at one end and extends till cell membrane. It thus acts as intracellular supporting framework and helps in maintaining position of various cell organelles in the cytoplasm.
  6. Depending upon the presence or absence of ribosomes, endoplasmic reticulum is called rough endoplasmic reticulum (RER) or smooth endoplasmic reticulum (SER) respectively.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 26.
Explain the structure, location and functions of Golgi complex.
Answer:
Golgi complex or Golgi apparatus or Golgi body act as a assembly, manufacturing cum packaging and transport unit of cell.
1. Structure of Golgi complex:
a. Golgi complex consists of stacks of membranous sacs called cistemae.
b. Diameter of cistemae varies from 0.5 to 1pm.
c. A Golgi complex may have few to several cistemae depending on its function.
d. The thickness and molecular composition of membranes at one end of the stack of a Golgi sac differ from those at the other end.
e. The Golgi sacs show specific orientation in the cell.
f. Each cistema has a forming or ‘cis’ face (cis: on the same side) and maturing or ‘trans’ face (trAnswer:the opposite side).
g. Transport vesicles that pinch off from transitional ER merge with cis face of Golgi cistema and add its contents into the lumen.

2. Location of Golgi complex:
Golgi bodies are usually located near endoplasmic reticulum.

3. Functions of Golgi complex:
a. Golgi body carries out two types of functions, modification of secretions of ER and production of its own secretions.
b. Cistemae contain specific enzymes for specific functions.
c. Refining (modification) of product takes place in a sequential manner.
d. For example, certain sugar component is added or removed from glycolipids and glycoproteins that are brought from ER, thus forming a variety of products.
e. Golgi bodies also manufacture their own products. Golgi bodies in many plant cells produce non-cellulose polysaccharides like pectin.
f. Manufactured or modified, all products of Golgi complex leave cistemae from trans face as transport vesicles.

Question 27.
How transport vesicles identify their target cell or cell membrane?
Answer:
While transport vesicles are leaving from the trans face of the Golgi, certain markers get impregnated on their membrane. These markers help them to identify their specific target cell or cell organelle.

Question 28.
Label the diagrams and write down the details of concept in your words.
Answer:
Golgi complex or Golgi apparatus or Golgi body act as a assembly, manufacturing cum packaging and transport unit of cell.
1. Structure of Golgi complex:
a. Golgi complex consists of stacks of membranous sacs called cistemae.
b. Diameter of cistemae varies from 0.5 to 1pm.
c. A Golgi complex may have few to several cistemae depending on its function.
d. The thickness and molecular composition of membranes at one end of the stack of a Golgi sac differ from those at the other end.
e. The Golgi sacs show specific orientation in the cell.
f. Each cistema has a forming or ‘cis’ face (cis: on the same side) and maturing or ‘trans’ face (trAnswer:the opposite side).
g. Transport vesicles that pinch off from transitional ER merge with cis face of Golgi cistema and add its contents into the lumen.

2. Location of Golgi complex:
Golgi bodies are usually located near endoplasmic reticulum.

3. Functions of Golgi complex:
a. Golgi body carries out two types of functions, modification of secretions of ER and production of its own secretions.
b. Cistemae contain specific enzymes for specific functions.
c. Refining (modification) of product takes place in a sequential manner.
d. For example, certain sugar component is added or removed from glycolipids and glycoproteins that are brought from ER, thus forming a variety of products.
e. Golgi bodies also manufacture their own products. Golgi bodies in many plant cells produce non-cellulose polysaccharides like pectin.
f. Manufactured or modified, all products of Golgi complex leave cistemae from trans face as transport vesicles.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 29.
Write a note on lysosomes and make a list of lysosomal enzymes.
Answer:
Lysosomes:

  1. Lysosomes are considered as dismantling and restructuring units of a cell.
  2. These are membrane bound vesicles containing hydrolytic enzymes. The enzymes in lysosomes are used by most eukaryotic cells to digest (hydrolyse) macromolecules.
  3. The lysosomal enzymes show optimal activity in acidic pH.
  4. Lysosomes arise from Golgi associated endoplasmic reticulum.
  5. Lysosomes are polymorphic in nature and are classified as primary lysosomes, secondary or hybrid lysosomes, residual body and autophagic vesicle.
  6. The list of lysosomal enzymes includes:
    All types of hydrolases viz, amylases, proteases and lipases.

Question 30.
“Lysosomes are polymorphic in nature.” Justify the statement.
Answer:

  1. Lysosomes are classified as, Primary lysosomes; which are nothing but membrane bound vesicles in which enzymes are in inactive state.
  2. Secondary lysosomes or hybrid lysosomes, which are formed by fusion of lysosome with endocytic vesicle containing materials to be digested, represented as heterophagic vesicle. This is larger in size than primary lysosome.
  3. When organic molecules or membrane bound old cell organelle to be recycled fuses with primary lysosome, autophagic vesicles are formed.
  4. Residual body is the vesicle containing undigested remains left over in the heterophagic vesicle after releasing the products of digestion in the cytosol. Hence, lysosomes are polymorphic in nature.

Question 31.
“Lysosomes are called suicide bags of the cells”. Why?
Answer:

  1. Lysosomes which bring about digestion of cell’s own organic material like a damaged cell organelle are called autophagic vesicle (suicide bags).
  2. An autophagic vesicle essentially consists of lysosome fused with membrane bound old cell organelle or organic molecules to be recycled.
  3. Thus, lysosomes are capable of destructing all kinds of material in the cell. Therefore, can digest its own cell organelles due to presence of lysosome. Hence, lysosomes are also called as suicide bags.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 32.
Write a note on vacuoles.
Answer:
The organelle which helps in maintaining turgidity of the cell and a proper internal balance of cellular contents is known as vacuole.

  1. The vacuoles are bound by semipermeable membrane, called tonoplast membrane. This membrane helps in maintaining the composition of vacuolar fluid (cell sap), different from that of the cytosol.
  2. Composition of cell sap differs in different types of cells.
  3. In vacuoles along with excretory products other compounds are stored that are harmful or unpalatable to herbivores, thereby protecting the plants.
  4. Attractive colours of the petals are due to storage of such pigments in vacuoles.
  5. Generally, there are two or three permanent vacuoles in a plant cell.
  6. In some large plant cells, a single large vacuole occupies the central part of the cell. It is called central vacuole. In such cells, vacuole can occupy about 90% of the total volume of the cell.
  7. The cell sap of central vacuole is a store house of various ions and thus is hypertonic to cytosol.
  8. Small vacuoles in seeds of certain plants store organic materials like proteins.
  9. In animal cells, they are few in number and smaller in size.
  10. Intake of food or foreign particle by phagocytosis involves formation of food vacuole.

Question 33.
What is the function of contractile vacuole in Paramoecium?
Answer:
Contractile vacuole performs excretion and osmoregulation in fresh water unicellular forms like Paramoecium.

Question 34.
What are microbodies? Mention their types and functions.
Answer:
Microbodies are minute membrane bound sacs found in both plant and animal cells. Microbodies contain various types of enzymes based on which they are classified into following types:
1. Sphaerosomes:
a. These are found mainly in cells involved in synthesis and storage of fats. For e. g. endosperm of oil seeds.
b. The membrane of sphaerosome is half unit membrane i.e. this membrane has only one phospholipid layer.

2. Peroxisomes:
a. Peroxisomes contain enzymes that remove hydrogen atoms from substrate and produce toxic hydrogen peroxide by utilisation of oxygen.
b. At the same time peroxisome also contains enzymes that convert toxic H202 to water. Conversion of toxic substances like alcohol takes place in liver cells by peroxisomes.

Question 35.
Draw a neat and labelled diagram and explain the functions of glyoxysomes.
Answer:
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 3
Glyoxysomes are membrane bound organelles containing enzymes that convert fatty acids to sugar. They are observed in cells of germinating seeds where the cells utilize sugar (formed by conversion of stored fatty acids) till it starts photosynthesising on its own.

Question 36.
Describe the structure of mitochondria.
Answer:
Mitochondrion is known as the power house of the cell. It plays significant role in aerobic respiration. Mitochondria are absent in prokaryotic cells and red blood corpuscles (RBCs).

The structure of mitochondrion:

  1. Shape of the mitochondria may be oval or spherical or like spiral strip.
  2. It is a double membrane bound organelle.
  3. Outer membrane is permeable to various metabolites due to presence of a protein-Porin or Parson’s particles.
  4. Inner membrane is selectively permeable to few substances only.
  5. Both membranes are separated by intermembrane space.
  6. Inner membrane shows several finger like or plate like folds called as cristae which bears numerous particles oxysomes and cytochromes / electron carriers.
  7. Inner membrane encloses a cavity called inner chamber, containing a fluid-matrix.
  8. Matrix contains few coils of circular DNA, RNA, 70S types of ribosomes, lipids and various enzymes of Krebs’ cycle and other pathways.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 37.
Label the diagram and write down the details of concept in your words.
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 4
Answer:
Mitochondrion is known as the power house of the cell. It plays significant role in aerobic respiration. Mitochondria are absent in prokaryotic cells and red blood corpuscles (RBCs).

The structure of mitochondrion:

  1. Shape of the mitochondria may be oval or spherical or like spiral strip.
  2. It is a double membrane bound organelle.
  3. Outer membrane is permeable to various metabolites due to presence of a protein-Porin or Parson’s particles.
  4. Inner membrane is selectively permeable to few substances only.
  5. Both membranes are separated by intermembrane space.
  6. Inner membrane shows several finger like or plate like folds called as cristae which bears numerous particles oxysomes and cytochromes / electron carriers.
  7. Inner membrane encloses a cavity called inner chamber, containing a fluid-matrix.
  8. Matrix contains few coils of circular DNA, RNA, 70S types of ribosomes, lipids and various enzymes of Krebs’ cycle and other pathways.

Question 38.
Identify and label the following structure. Write a note on it.
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 5
Answer:
1. The given structure is of Oxysome/ F1 Particle.
2. A: Head (F1)
B: Pedicel
C: Foot (Base / F0)
3. Structure of Oxysome:
a. Inner membrane of mitochondria bears numerous particles called as Oxysomes (F1 – Fo / Fernandez – Moran Elementary particles / Mitochondrial particles).
b. Each particle consists of head, stalk (Pedicel) and base.
c. Head (F1) / lollipop head faces towards matrix and foot (F0) is embedded in inner membrane.
d. Head acts as an enzyme ATP synthase and foot (base) as proton channel. Oxysomes are involved in proton pumping and ATP synthesis.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 39.
What are plastids?
Answer:
Plastids are double membraned organelles containing DNA, RNA and 70S ribosomes.

Question 40.
Draw a labelled diagram of the organelle which plays a significant role in synthesis of starch in plants. Write a note on its structure.
Answer:
Chloroplast plays a significant role in synthesis of starch in plants.
Structure of chloroplast:

  1. In plants, chloroplast is found mainly in mesophyll of leaf.
  2. Chloroplast is lens shaped but it can also be oval, spherical, discoid or ribbon like.
  3. A cell may contain single large chloroplast as in Chlamydomonas or there can be 20 to 40 chloroplasts per cell as seen in mesophyll cells.
  4. Chloroplasts contain green pigment called chlorophyll along with other enzymes that help in production of sugar by photosynthesis.
  5. Inner membrane of double membraned chloroplast is comparatively less permeable.
  6. Inside the cavity of inner membrane, there is another set of membranous sacs called thylakoids.
  7. Thylakoids are arranged in the form of stacks called grana (singular: granum).
  8. The grana are connected to each other by means of membranous tubules called stroma lamellae.
  9. Space outside thylakoids is filled with stroma.
  10. The stroma and the space inside thylakoids contain various enzymes essential for photosynthesis.
  11. Stroma of chloroplast contains DNA and ribosomes (70S).

Question 41.
Insulin is the protein hormone synthesized by pancreatic cells. Name the component that performs the role of protein factory and draw their labelled structure as seen in prokaryotes and eukaryotes.
Answer:
Ribosomes are the protein factories that synthesize proteins using genetic information.
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 6

Question 42.
Give the detailed information on ribosomes found in eukaryotic cell.
Answer:

  1. Ribosomes are protein factories of cell and were first observed as dense particles in electron micrograph of a cell by scientist Palade in 1953.
  2. Ribosomes lack membranous covering around them and are made up of Ribosomal RNA and proteins.
  3. In a eukaryotic cell, ribosomes are present in mitochondria, plastids (in plant cells) and in cytosol.
  4. Ribosomes are either found attached to outer surface of Rough Endoplasmic Reticulum and nuclear membrane or freely suspended in cytoplasm.
  5. Both are of 80S type. Each ribosome is made up of two subunits- a large (60S) and a small (40S) subunit.
  6. Bound ribosomes generally produce proteins that are transported outside the cell after processing in ER and Golgi body. e.g. Bound ribosomes of acinar cells of pancreas produce pancreatic digestive enzymes.
  7. Free ribosomes come together and form chains called polyribosomes for protein synthesis.
  8. Free ribosomes generally produce enzymatic proteins that are used up in cytoplasm, like enzymes required for breakdown of sugar.
  9. Both types of ribosomes (bound and free) can interchange position and function.
  10. Number of ribosomes is high in cells actively engaged in protein synthesis.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 43.
What is Svedberg unit?
Answer:
The particle size of ribosomes is measured in terms of Svedberg unit (S). It is a measure of sedimentation rate of a particle in ultracentrifuge. It is thus a measure of density and size of a particle. 1S = 10-13 sec.

Question 44.
Describe the structure of nucleus.
Answer:
Nucleus is known as the master cell organelle as it regulates various metabolic activities through synthesis of various proteins and enzymes.
The nucleus in eukaryotic cell is made up of nuclear envelope, nucleoplasm, nucleolus and chromatin network.
1. Nuclear envelope:
a. Nuclear envelope is a double layered delimiting membrane of nucleus.
b. Two membranes are separated from each other by perinuclear space (10 to 50nm).
c. Outer membrane is connected with endoplasmic reticulum at places and harbours ribosomes on it.
d. The inner membrane is lined by nuclear lamina- a network of protein fibres that helps in maintaining shape of the nucleus.
e. The two membranes along with perinuclear space help in separating nucleoplasm from cytoplasm. However, nuclear membrane is not continuous.
f. There are small openings called nucleopores on the nuclear membrane.
g. The nucleopores are guarded by pore complexes which regulate flow of substances from nucleus to cytoplasm and in reverse direction.

2. Nucleoplasm or karyolymph:
a. The nucleoplasm or karyolymph contains various substances like nucleic acids, protein molecules, minerals and salts.
b. It contains chromatin network and nucleolus.

3. Nucleolus:
a. Nucleolus is made up of rRNA and ribosomal proteins and it is known as the site of ribosome biogenesis.
b. The rRNA and ribosomal proteins are transported to cytoplasm and are assembled together to form ribosomes.
c. Depending on synthetic activity of a cell, there are one or more nucleoli present in the nucleoplasm. For e.g. cells of oocyte contain large nucleolus whereas sperm cells contain small inconspicuous one.
d. Nucleolus appear as dense spherical body present near chromatin network.

Question 45.
Write the functions of the controlling unit of the cell.
Answer:
Nucleus is known as the controlling unit of the cell.
Functions of the nucleus:
1. The nucleus contains entire genetic information; hence play important role in heredity and variation.
2. It is the site for synthesis of DNA, RNA and ribosomes.
3. It plays important role in protein synthesis.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 46.
Write a note on chromatin material.
Answer:

  1. Nucleus contains genetic information in the form of chromosomes which are DNA molecules associated with proteins.
  2. In a non-dividing cell, the chromosomes appear as thread like network and cannot be identified individually. This network is called chromatin material.
  3. The chromatin material contains DNA, histone and non-histone proteins and RNA.
  4. In some regions of chromatin, DNA is more and is genetically active called euchromatin.
  5. Some regions that contain more of proteins and less DNA and are genetically inert, are called
    heterochromatin.

[Note: Heterochromatin is a region in chromatin that is highly compacted during interphase and is generally not accessible for transcription of genes.]

Question 47.
What is the significance of having constant chromosome number in a species?
Answer:
Constant chromosome number in a species is important in phylogenetic studies.

Question 48.
Explain the cytoskeletal system of a cell.
Answer:

  1. The cytoskeleton is a supportive structure built from microtubules, intermediate filaments, and
    microfilaments.
  2. Microtubules are made up of protein- tubulin.
  3. Microfilaments are made up of actin.
  4. Intermediate filaments are composed of fibrous proteins.

Question 49.
Compete the following concept map representing the functions of cytoskeleton.
Answer:
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 7

Question 50.
Explain in detail the structures of components that help in locomotion of unicellular organisms.
Answer:

  1. Cilium or flagellum helps in locomotion of unicellular organisms.
  2. They consist of basal body, basal plate and shaft.
  3. Basal body is placed in outer part of cytoplasm. It is derived from centriole. It has nine peripheral triplets of fibrils.
  4. Shaft is exposed part of cilia or flagella. It consists of two parts- sheath and axoneme.
  5. Sheath is covering membrane of cilium or flagellum.
  6. Core called axoneme possesses 11 fibrils (microtubules) running parallel to long axis.
  7. It shows 9 peripheral doublet microtubules and two single central microtubules (9+2).
  8. The central tubules are enclosed by central sheath.
  9. This sheath is connected to one of the tubules of peripheral doublets by a radial spoke.
  10. Central tubules are connected to each other by bridges.
  11. The peripheral doublet microtubules are connected to each other through linkers or inter-doublet bridge.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 51.
Draw a labelled diagram of the structure of cilia.
Answer:
Cilia act as oars causing movement of cell.
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 8

Question 52.
Spindle apparatus is formed during cell division. Write the information on the components of cell which help in formation of this.
Answer:

  1. Centrioles and centrosomes play significant role in formation of spindle apparatus during cell division.
  2. Centrosome is usually found near the nucleus of an animal cell.
  3. It contains a pair of cylindrical structures called centrioles.
  4. The cylinder (centriole) are perpendicular to each other and are surrounded by amorphous substance called pericentriolar material.
  5. Each cylinder of centriole is made up of nine sets of triplet microtubules made up of tubulin.
  6. Evenly spaced triplets are connected to each other by means of non-tubulin proteins.
  7. At the proximal end of centriole, there is a set of tubules called hub.
  8. The peripheral triplets are connected to hub by means of radial spokes. Due to this proximal end of centriole looks like a cartwheel.
  9. Centriole forms basal body of cilia and flagella.

Question 53.
Draw a labelled diagram of the structure of centriole.
Answer:
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 9

Question 54.
Match the column I with column II.

Column I Column II
1. Mitochondria (a) Synthesis of protein
2. Nucleus (b) Photosynthesis
3. Chloroplast (c) Respiration
4. Ribosomes (d) Nucleoplasm

Answer:

Column I Column II
1. Mitochondria (c) Respiration
2. Nucleus (d) Nucleoplasm
3. Chloroplast (b) Photosynthesis
4. Ribosomes (a) Synthesis of protein

Question 55.
Distinguish between Plant cell and Animal cell.
Answer:

Plant cell Animal cell
(a) Cell wall is present. Cell wall is absent.
(b) Plastids present. Plastids absent.
(c) Chloroplast present. Chloroplast absent.
(d) Centrioles are present only in lower plant forms. Centrioles are present in all animal cells.
(e) Lysosomes absent. Lysosomes present in all animal cells.
(f) Two or three large and permanent vacuoles. Small and temporary vacuoles are present.
(g) Carbohydrates stored as starch. Carbohydrates stored as glycogen.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 56.
Label the A, B, C, and D in above diagram and write the functions of organelles A and B.
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 10Answer:
1. A: Mitochondria B: Endoplasmic Reticulum
C: Golgi complex D: Amyloplast
2. Functions of Mitochondria: Mitochondrion is known as the power house of the cell. It plays significant role in aerobic respiration. Mitochondria are absent in prokaryotic cells and red blood corpuscles (RBCs).
3. Functions of Endoplasmic Reticulum: Refer Q.33.

Question 57.
Draw a labelled diagram of an animal cell.
Answer:
Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 11

Question 58.
Classify the following organelles / cellular components on the basis of presence or absence in prokaryotic and eukaryotic cells.
(Ribosomes, Nucleus, Plasma membrane, Mitochondria, mRNA, Endoplasmic Reticulum, Golgi complex, Centrioles, Nucleoid)
Answer:

Prokaryotic cell Ribosomes, Plasma membrane, mRNA, Nucleoid
Eukaryotic cell Ribosomes, Plasma membrane, mRNA, Nucleus, Mitochondria, Endoplasmic Reticulum, Golgi complex, Centrioles

Question 59.
Apply Your Knowledge

Question 1.
After learning organization of cell, to test one of the postulates of cell theory, Ananya requested her teacher to guide and allow her to perform a small experiment. The aim of the experiment Avas to form new cells in the laboratory using isolated cellular organelles from other cells. Though Ananya did not succeed to form new cells, teacher-guided and motivated her explaining why experiment performed by them failed.
1. Which postulate Ananya was willing to test and why new cells failed to form from the isolated organelles from other cells?
2. From the above mentioned data could you guess which type of cells they were trying to form whether eukaryote or prokaryote?
Answer:
1. The postulate Ananya was willing to test was, ‘all cells arise from pre-existing cells’. According to this postulate, to form new cells, pre-existing cells are must; therefore, cellular organelles did not form new cells.
2. The cells which Ananya and her teacher were trying to form were eukaryotic cells, as cellular organelles are present in eukaryotes.

Question 2.
A mix bacterial culture was given to different teams of students and was asked to write their observation regarding the shapes of bacterial cells they observed under microscope. Students discussed the characteristics among their respective teams and mentioned major types of shapes they observed.
1. Which types of bacterial shapes were observed by the students?
2. Mention why they were named in a specific manner with respect to their shapes?
Answer:
1. The bacterial shapes observed by the students are cocci, bacilli, vibrios, spirilla.
2. Under microscope, cocci appear spherical shape, bacilli appear rod shape, vibrios appear comma shape and spirilla appear twisted, therefore they are named accordingly.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 60.
Quick Review:

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization 12

Question 61.
Exercise

Question 1.
Define cell.
Answer:
The first microscope was made by two Dutch spectacle makers Hans and Zacharias Janssen.
[Note: The Dutch scientist Anton van Leeuwenhoek made microscopes capable of magnifying single-celled organisms in a drop of pond water.]

Question 2.
Write a note on microscope.
Answer:
Cell is defined as a structural and functional unit of life of all living organisms capable of independent existence and can perform all functions of life.

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

  1. Totipotency (totus – entire, potential – power) is the capacity or the potential of living nucleated cell, to differentiate into any other type of cell and thus, can form a complete new organism.
  2. A cell is totipotent as it has the entire genetic information of the organism stored in its nucleus.
  3. Embryonic animal cells are totipotent and are termed as stem cells.
  4. Stem cells are used in curing many diseases. Therefore, they have great potential for medical applications.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 4.
What are the characteristics of cells in which genetic material is known as nucleoid?
Answer:
General characteristics of prokaryotic cell:
1. Prokaryotic cells are primitive type of cells.
2. It does not have membrane bound cell organelles (like endoplasmic reticulum, Golgi complex, mitochondria, etc.) and well-defined nucleus (nuclear membrane is absent).
3. Genetic material is in the form of nucleoid.

4. Cell envelope:
a. Prokaryotic cell has chemically complex protective cell envelope having glycocalyx, cell wall and plasma membrane.
b. In some bacteria, glycocalyx occurs in the form of a slime layer (loose sheath). Other bacteria may have a thick and tough covering called capsule. It helps in protection of bacterial cell.

5. Cell wall:
The Gram-positive bacteria show presence of peptidoglycan layer in the cell wall and Gram-negative bacteria show presence of murein in the cell wall. It gives mechanical strength to the cell.
[Note: In Gram-negative bacteria, cell wall is made up of two layers; inner layer of Murein or peptidoglycan and outer layer of Lipopolysaccharides.]

6. Cell membrane:
a. It is the innermost covering of the cell envelope, chemically composed of lipids and proteins.
b. It helps in intercellular communication.
c. Cell membrane shows infoldings called mesosomes which help in cell wall formation, cellular respiration and DNA replication.
d. The cyanobacteria show longer extensions called as chromatophores which carry photosynthetic pigments.

7. In motile bacteria either cilia or flagella are found. Both are driven by rotatory movement produced by basal body (which works as motor) of flagellum. Other parts of flagellum are filament and hook.

8. Some other surface projections are the tubular pili (which help in inter-cellular communication) and fimbriae (for clinging to support).

9. Ribosomes:
Bacterial cell cytoplasm contains dense particles called ribosomes which help in protein synthesis. Ribosomes are 70S type (composed of a larger sub-unit 50S and + smaller sub-unit 30S).

Question 5.
Which technique is used to differentiate between Gram positive and Gram negative bacteria?
Answer:
The Gram-positive bacteria show presence of peptidoglycan layer in the cell wall and Gram-negative bacteria show presence of murein in the cell wall. The technique used for differentiating bacterial cells is Gram staining.
[Note: Murein is similar to peptidoglycan in structure and function. It is present in the cell walls of archaebacteria.

Question 6.
What are mesosomes?
Answer:
Cytoplasm does not show streaming movement. Cytoplasm shows streaming movement.

Question 7.
What are the functions of pili and fimbriae?
Answer:
Respiratory enzymes are present on the infoldings of the plasma membrane called mesosomes. Respiratory enzymes are present within mitochondria.
e-g- Cyanobacteria (Blue green algae) and bacteria. Algae, fungi, plants and animals.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 8.
Enlist the organelles present in eukaryotic cells.
Answer:
It also contains various membrane bound cell organelles like endoplasmic reticulum, Golgi complex, mitochondria, plastids, nucleus, microbodies and cytoskeletal elements like microtubules.

Question 9.
Who proposed the fluid-mosaic model?
Answer:
Fluid mosaic model was proposed by Singer and Nicholson (1972).

Question 10.
What are nuclear membrane?
Answer:
Nucleus is known as the master cell organelle as it regulates various metabolic activities through synthesis of various proteins and enzymes.
The nucleus in eukaryotic cell is made up of nuclear envelope, nucleoplasm, nucleolus and chromatin network.
1. Nuclear envelope:
a. Nuclear envelope is a double layered delimiting membrane of nucleus.
b. Two membranes are separated from each other by perinuclear space (10 to 50nm).
c. Outer membrane is connected with endoplasmic reticulum at places and harbours ribosomes on it.
d. The inner membrane is lined by nuclear lamina- a network of protein fibres that helps in maintaining shape of the nucleus.
e. The two membranes along with perinuclear space help in separating nucleoplasm from cytoplasm. However, nuclear membrane is not continuous.
f. There are small openings called nucleopores on the nuclear membrane.
g. The nucleopores are guarded by pore complexes which regulate flow of substances from nucleus to cytoplasm and in reverse direction.

Question 11.
Name two types of chromatin.
Answer:
1. In some regions of chromatin, DNA is more and is genetically active called euchromatin.
2. Some regions that contain more of proteins and less DNA and are genetically inert, are called heterochromatin.

Question 12.
What are lysosomes commonly known as?
Answer:
1. Lysosomes which bring about digestion of cell’s own organic material like a damaged cell organelle are called autophagic vesicle (suicide bags).
2. An autophagic vesicle essentially consists of lysosome fused with membrane bound old cell organelle or organic molecules to be recycled.
3. Thus, lysosomes are capable of destructing all kinds of material in the cell. Therefore, can digest its own cell organelles due to presence of lysosome. Hence, lysosomes are also called as suicide bags.

Question 13.
What are ribosomes?
Answer:
Ribosomes are the protein factories that synthesize proteins using genetic information.

Question 14.
What are glyoxysomes? Where do they occur?
Answer:
Glyoxysomes are membrane bound organelles containing enzymes that convert fatty acids to sugar. They are observed in cells of germinating seeds where the cells utilize sugar (formed by conversion of stored fatty acids) till it starts photosynthesising on its own.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 15.
Sketch and label the fluid mosaic model of cell membrane.
Answer:
Fluid mosaic model:

  1. Fluid mosaic model was proposed by Singer and Nicholson (1972).
  2. This model states that plasma membrane is made up of phospholipid bilayer and proteins.
  3. Proteins are embedded in the lipid membrane like icebergs in the sea of lipids.
  4. Phospholipid bilayer is fluid in nature.
  5. Quasi-fluid nature of lipid enables lateral movement of proteins. This ability to move within the membrane is measured as fluidity.
  6. Based on organization of membrane proteins they are of two types, as:

a. The intrinsic proteins occur at different depths of bilayer i.e. they are tightly bound to the phospholipid bilayer and are embedded in it. They span the entire thickness of the membrane. Therefore, they are known as transmembrane proteins. They form channels for passage of water.
b. The extrinsic or peripheral proteins are found on two surfaces of the membrane i.e. are loosely held to the phospholipid layer and can be easily removed.

Question 16.
State the functions of Endoplasmic reticulum.
Answer:
Smooth endoplasmic reticulum (SER):
1. Depending on cell type, it helps in synthesis of lipids for e.g. Steroid secreting cells of cortical region of adrenal gland, testes and ovaries.
2. Smooth endoplasmic reticulum plays a role in detoxification in the liver and storage of calcium ions (muscle cells).

Rough Endoplasmic Reticulum (RER):

  1. Rough ER is primarily involved in protein synthesis. For e.g. Pancreatic cells synthesize the protein insulin in the ER.
  2. These proteins are secreted by ribosomes attached to rough ER and are called secretory proteins. These proteins get wrapped in membrane that buds off from transitional region of ER. Such membrane bound proteins depart from ER as transport vesicles.
  3. Rough ER is also involved in formation of membrane for the cell. The ER membrane grows in place by addition of membrane proteins and phospholipids to its own membrane. Portions of this expanded membrane are transferred to other components of endomembrane system.

Question 17.
Write short note on lysosomes.
Answer:
Lysosomes:

  1. Lysosomes are considered as dismantling and restructuring units of a cell.
  2. These are membrane bound vesicles containing hydrolytic enzymes. The enzymes in lysosomes are used by most eukaryotic cells to digest (hydrolyse) macromolecules.
  3. The lysosomal enzymes show optimal activity in acidic pH.
  4. Lysosomes arise from Golgi associated endoplasmic reticulum.
  5. Lysosomes are polymorphic in nature and are classified as primary lysosomes, secondary or hybrid lysosomes, residual body and autophagic vesicle.
  6. The list of lysosomal enzymes includes:
    All types of hydrolases viz, amylases, proteases and lipases.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 18.
Lysosomes are known as suicide bags of the cell. Give reason.
Answer:

  1. Lysosomes which bring about digestion of cell’s own organic material like a damaged cell organelle are called autophagic vesicle (suicide bags).
  2. An autophagic vesicle essentially consists of lysosome fused with membrane-bound old cell organelle or organic molecules to be recycled.
  3. Thus, lysosomes are capable of destructing all kinds of material in the cell. Therefore, can digest its own cell organelles due to presence of lysosome. Hence, lysosomes are also called as suicide bags.

Question 19.
Describe the structure of plant cell wall.
Answer:
In plants, cell wall shows middle lamella, primary wall and secondary wall

  1. Middle lamella:
    It is thin and present between two adjacent r cells. It is the first structure formed from cell plate during cytokinesis. It is mainly made up of pectin, calcium and magnesium pectate. Softening of ripe fruit is due to solubilization of pectin.
  2. Primary wall:
    In young plant cell, it is capable of growth. It is laid inside to middle lamella.
    It is the only wall seen in meristematic tissue, mesophyll, pith, etc.
  3. Secondary wall:
    It is present inner to primary wall. Once the growth of primary wall stops, secondary wall is laid. At some places thickening is absent which leads to formation of pits.

Question 20.
Describe the cell wall of eukaryotic cells and state their function.
Answer:

  1. The rigid, protective and supportive covering, outside the cell membrane is called cell wall. It is present in plant cells, fungi and some protists.
  2. Algae show presence of cellulose, galactans, mannans and minerals like calcium carbonate in cell wall.
  3. In other plants, it is made up of hemicelluloses, pectin, lipids and protein.
  4. Microfibrils of plant cell wall show presence of cellulose which is responsible for rigidity.
  5. Some of the depositions of cell wall are silica (grass stem), cutin (epidermal walls of land plants), suberin (endodermal cells of root), wax, lignin.
  6. Function:
    1. Provides support, rigidity and shape to the cell.
    2. Protects the protoplasm against mechanical injury and infections.

Question 21.
1. Draw neat and labelled diagram of ultrastructure of mitochondria,
2. Explain the structure of mitochondria.
Answer:
Mitochondrion is known as the power house of the cell. It plays significant role in aerobic respiration. Mitochondria are absent in prokaryotic cells and red blood corpuscles (RBCs).

The structure of mitochondrion:

  1. Shape of the mitochondria may be oval or spherical or like spiral strip.
  2. It is a double membrane bound organelle.
  3. Outer membrane is permeable to various metabolites due to presence of a protein-Porin or Parson’s particles.
  4. Inner membrane is selectively permeable to few substances only.
  5. Both membranes are separated by intermembrane space.
  6. Inner membrane shows several finger like or plate like folds called as cristae which bears numerous particles oxysomes and cytochromes / electron carriers.
  7. Inner membrane encloses a cavity called inner chamber, containing a fluid-matrix.
  8. Matrix contains few coils of circular DNA, RNA, 70S types of ribosomes, lipids and various enzymes of Krebs’ cycle and other pathways.

Question 22.
1. Draw neat and labelled diagram of structure of plasma membrane proposed by Singer and Nicholson,
2. Write any two functions of plasma membrane.
Answer:
1. Fluid mosaic model:

1. Fluid mosaic model was proposed by Singer and Nicholson (1972).
2. This model states that plasma membrane is made up of phospholipid bilayer and proteins.
3. Proteins are embedded in the lipid membrane like icebergs in the sea of lipids.
4. Phospholipid bilayer is fluid in nature.
5. Quasi-fluid nature of lipid enables lateral movement of proteins. This ability to move within the membrane is measured as fluidity.
vi. Based on organization of membrane proteins they are of two types, as:
a. The intrinsic proteins occur at different depths of bilayer i.e. they are tightly bound to the phospholipid bilayer and are embedded in it. They span the entire thickness of the membrane. Therefore, they are known as transmembrane proteins. They form channels for passage of water.
b. The extrinsic or peripheral proteins are found on two surfaces of the membrane i.e. are loosely held to the phospholipid layer and can be easily removed.

(ii)

1. The significant function of plasma membrane is transport of molecules across it. Plasma membrane is selectively permeable.

2. Passive transport:
a. Many molecules move across the membrane without spending energy.
b. Some molecules move by simple diffusion along the concentration gradient i.e. from higher to lower concentration.
c. Neutral molecules may move across the membrane by the process of simple diffusion.
d. Water may also move by osmosis.

3. Active transport:
a. Few ions or molecules are transported against concentration gradient i.e. from lower to higher concentration.
b. This requires energy, hence ATP is utilized. As such a transport is an energy dependent process in which ATP is utilized, it is called Active transport e.g. Na+ /K+ pump.
c. Polar molecules cannot pass through non-polar lipid bilayer. Therefore, they require carrier proteins to facilitate their transport across the membrane.

Question 23.
1. Draw neat and labelled diagram of nucleus,
2. Write a short note on nuclear envelope.
Answer:
Nucleus is known as the master cell organelle as it regulates various metabolic activities through synthesis of various proteins and enzymes.
The nucleus in eukaryotic cell is made up of nuclear envelope, nucleoplasm, nucleolus and chromatin network.
1. Nuclear envelope:
a. Nuclear envelope is a double layered delimiting membrane of nucleus.
b. Two membranes are separated from each other by perinuclear space (10 to 50nm).
c. Outer membrane is connected with endoplasmic reticulum at places and harbours ribosomes on it.
d. The inner membrane is lined by nuclear lamina- a network of protein fibres that helps in maintaining shape of the nucleus.
e. The two membranes along with perinuclear space help in separating nucleoplasm from cytoplasm. However, nuclear membrane is not continuous.
f. There are small openings called nucleopores on the nuclear membrane.
g. The nucleopores are guarded by pore complexes which regulate flow of substances from nucleus to cytoplasm and in reverse direction.

2. Nucleoplasm or karyolymph:
a. The nucleoplasm or karyolymph contains various substances like nucleic acids, protein molecules, minerals and salts.
b. It contains chromatin network and nucleolus.

3. Nucleolus:
a. Nucleolus is made up of rRNA and ribosomal proteins and it is known as the site of ribosome biogenesis.
b. The rRNA and ribosomal proteins are transported to cytoplasm and are assembled together to form ribosomes.
c. Depending on synthetic activity of a cell, there are one or more nucleoli present in the nucleoplasm. For e.g. cells of oocyte contain large nucleolus whereas sperm cells contain small inconspicuous one.
d. Nucleolus appear as dense spherical body present near chromatin network.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 24.
Which components of a cell help in formation of spindle apparatus formed during cell division?
Answer:
Centrioles and centrosomes play significant role in formation of spindle apparatus during cell division.

Question 25.
Write a note on control unit of a cell.
Answer:
a. Nucleus contains the genetic material of an organism.
b. This genetic material is present in the form of Deoxyribonucleic Acid (DNA) which is responsible for synthesis of various proteins and enzymes.
c. These proteins and enzymes in turn regulate metabolic activities of the cells.
Therefore, nucleus is considered as control unit of a cell.

Question 26.
What are the various types of plastids? ii. Describe the chemical composition and functions of eukaryotic cell wall.
Answer:
(i)

1. Plastids are classified according to the pigments present in it. Three main types of plastids are – leucoplasts, chromoplasts and chloroplasts.
2. Leucoplasts do not contain any photosynthetic pigments they are of various shapes and sizes. These are meant for storage of nutrients:
a. Amyloplasts store starch. b. Elaioplasts store oils. c. Aleuroplasts store proteins.
3. Chromoplasts contain pigments like carotene and xanthophyll etc.
a. They impart yellow, orange or red colour to flowers and fruits.
b. These plastids are found in the coloured parts of flowers and fruits.
iv. Chloroplasts are plastids containing green pigment chlorophyll along with other enzymes that help in production of sugar by photosynthesis. They are present in plants, algae and few protists like Euglena.

(ii)

  1. The rigid, protective and supportive covering, outside the cell membrane is called cell wall. It is present in plant cells, fungi and some protists.
  2. Algae show presence of cellulose, galactans, mannans and minerals like calcium carbonate in cell wall.
  3. In other plants, it is made up of hemicelluloses, pectin, lipids and protein.
  4. Microfibrils of plant cell wall show presence of cellulose which is responsible for rigidity.
  5. Some of the depositions of cell wall are silica (grass stem), cutin (epidermal walls of land plants), suberin (endodermal cells of root), wax, lignin.
  6. Function:
    Provides support, rigidity and shape to the cell.
    Protects the protoplasm against mechanical injury and infections.

Question 27.
1. Explain the structure of ribosomes in detail.
2. What are sphaerosomes?
3. What is totipotency?
Answer:
(i) Ribosomes are the protein factories that synthesize proteins using genetic information.

  1. Ribosomes are protein factories of cell and were first observed as dense particles in electron micrograph of a cell by scientist Palade in 1953.
  2. Ribosomes lack membranous covering around them and are made up of Ribosomal RNA and proteins.
  3. In a eukaryotic cell, ribosomes are present in mitochondria, plastids (in plant cells) and in cytosol.
  4. Ribosomes are either found attached to outer surface of Rough Endoplasmic Reticulum and nuclear membrane or freely suspended in cytoplasm.
  5. Both are of 80S type. Each ribosome is made up of two subunits- a large (60S) and a small (40S) subunit.
  6. Bound ribosomes generally produce proteins that are transported outside the cell after processing in ER and Golgi body. e.g. Bound ribosomes of acinar cells of pancreas produce pancreatic digestive enzymes.
  7. Free ribosomes come together and form chains called polyribosomes for protein synthesis.
  8. Free ribosomes generally produce enzymatic proteins that are used up in cytoplasm, like enzymes required for breakdown of sugar.
  9. Both types of ribosomes (bound and free) can interchange position and function.
  10. Number of ribosomes is high in cells actively engaged in protein synthesis.

(ii) Sphaerosomes:
a. These are found mainly in cells involved in synthesis and storage of fats. For e. g. endosperm of oil seeds.
b. The membrane of sphaerosome is half unit membrane i.e. this membrane has only one phospholipid layer.

(iii) 1. Totipotency (totus – entire, potential – power) is the capacity or the potential of living nucleated cell, to differentiate into any other type of cell and thus, can form a complete new organism.
2. A cell is totipotent as it has the entire genetic information of the organism stored in its nucleus.
3. Embryonic animal cells are totipotent and are termed as stem cells.
4. Stem cells are used in curing many diseases. Therefore, they have great potential for medical applications.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 28.
1. Give any two functions of each of the following:
a. Golgi complex
b. Lysosomes
2. What are the major differences between eukaryotic and prokaryotic cells? Write any two points.
3. Explain the structure of cilia and flagella.
Answer:
1. a. Functions of Golgi complex:
a. Golgi body carries out two types of functions, modification of secretions of ER and production of its own secretions.
b. Cistemae contain specific enzymes for specific functions.
c. Refining (modification) of product takes place in a sequential manner.
d. For example, certain sugar component is added or removed from glycolipids and glycoproteins that are brought from ER, thus forming a variety of products.
e. Golgi bodies also manufacture their own products. Golgi bodies in many plant cells produce non-cellulose polysaccharides like pectin.
f. Manufactured or modified, all products of Golgi complex leave cistemae from trans face as transport vesicles.
b. i. Lysosomes which bring about digestion of cell’s own organic material like a damaged cell organelle are called autophagic vesicle (suicide bags).
2. An autophagic vesicle essentially consists of lysosome fused with membrane bound old cell organelle or organic molecules to be recycled.
3. Thus, lysosomes are capable of destructing all kinds of material in the cell. Therefore, can digest its own cell organelles due to presence of lysosome. Hence, lysosomes are also called as suicide bags.

(ii)

  1. Cilium or flagellum helps in locomotion of unicellular organisms.
  2. They consist of basal body, basal plate and shaft.
  3. Basal body is placed in outer part of cytoplasm. It is derived from centriole. It has nine peripheral triplets of fibrils.
  4. Shaft is exposed part of cilia or flagella. It consists of two parts- sheath and axoneme.
  5. Sheath is covering membrane of cilium or flagellum.
  6. Core called axoneme possesses 11 fibrils (microtubules) running parallel to long axis.
  7. It shows 9 peripheral doublet microtubules and two single central microtubules (9+2).
  8. The central tubules are enclosed by central sheath.
  9. This sheath is connected to one of the tubules of peripheral doublets by a radial spoke.
  10. Central tubules are connected to each other by bridges.
  11. The peripheral doublet microtubules are connected to each other through linkers or inter-doublet bridge.
    Cilia act as oars causing movement of cell.

Question 29.
Write a note on glycoprotein molecules found on membranes of RBC.
Answer:
Glycoproteins are protein molecules modified within the Golgi complex by having a short sugar chain (polysaccharide) attached to them.
The polysaccharide part of glycoproteins located on the surfaces of red blood cells acts as the antigen responsible for determining the blood group of an individual.
Different polysaccharide part of glycoproteins act as different type of antigens that determine the blood groups.
Four types of blood groups A, B, AB, and O are recognized on the basis of presence or absence of these antigens.

Question 30.
Describe in detail the structure of nucleus.
Answer:
Nucleus is known as the master cell organelle as it regulates various metabolic activities through synthesis of various proteins and enzymes.
The nucleus in eukaryotic cell is made up of nuclear envelope, nucleoplasm, nucleolus and chromatin network.
1. Nuclear envelope:
a. Nuclear envelope is a double layered delimiting membrane of nucleus.
b. Two membranes are separated from each other by perinuclear space (10 to 50nm).
c. Outer membrane is connected with endoplasmic reticulum at places and harbours ribosomes on it.
d. The inner membrane is lined by nuclear lamina- a network of protein fibres that helps in maintaining shape of the nucleus.
e. The two membranes along with perinuclear space help in separating nucleoplasm from cytoplasm. However, nuclear membrane is not continuous.
f. There are small openings called nucleopores on the nuclear membrane.
g. The nucleopores are guarded by pore complexes which regulate flow of substances from nucleus to cytoplasm and in reverse direction.

2. Nucleoplasm or karyolymph:
a. The nucleoplasm or karyolymph contains various substances like nucleic acids, protein molecules, minerals and salts.
b. It contains chromatin network and nucleolus.

3. Nucleolus:
a. Nucleolus is made up of rRNA and ribosomal proteins and it is known as the site of ribosome biogenesis.
b. The rRNA and ribosomal proteins are transported to cytoplasm and are assembled together to form ribosomes.
c. Depending on synthetic activity of a cell, there are one or more nucleoli present in the nucleoplasm. For e.g. cells of oocyte contain large nucleolus whereas sperm cells contain small inconspicuous one.
d. Nucleolus appear as dense spherical body present near chromatin network.

Question 31.
Observe the diagram given below and answer the questions based on it.
1. Identify the structure labelled as ‘A’.
2. Mention the two types of the given cell organelle.
3. Which type of ribosomes would be seen on the membrane of the given structure.
Answer:
1. Smooth endoplasmic reticulum (SER):

1. Depending on cell type, it helps in synthesis of lipids for e.g. Steroid secreting cells of cortical region of adrenal gland, testes and ovaries.
2. Smooth endoplasmic reticulum plays a role in detoxification in the liver and storage of calcium ions (muscle cells).

Rough Endoplasmic Reticulum (RER):
1. Rough ER is primarily involved in protein synthesis. For e.g. Pancreatic cells synthesize the protein insulin in the ER.
2. These proteins are secreted by ribosomes attached to rough ER and are called secretory proteins. These proteins get wrapped in membrane that buds off from transitional region of ER. Such membrane bound proteins depart from ER as transport vesicles.
3. Rough ER is also involved in formation of membrane for the cell. The ER membrane grows in place by addition of membrane proteins and phospholipids to its own membrane. Portions of this expanded membrane are transferred to other components of endomembrane system.

3. Both are of 80S type. Each ribosome is made up of two subunits- a large (60S) and a small (40S) subunit.

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Multiple Choice Questions:

Question 1.
Which of the following is the smallest cell?
(A) Red Blood Cell
(B) Plant cell
(C) Mycoplasma
(D) Euglena
Answer:
(C) Mycoplasma

Question 2.
From the following identify the CORRECT range of size of the bacteria.
(A) 0.3 pm to 1 mm
(B) 1 pm to 1mm
(C) 1 nm to 1 pm
(D) 3 pm to 5 pm
[Note: Prokaryotic cells generally range between 1 to 10 pm in size.]
Answer:
(D) 3 pm to 5 pm

Question 3.
Identify the CORRECT statements.
1. Nerve cells are the longest cells.
2. The concept ‘Omnis cellula-e-cellulla’ was explained by Rudolf Virchow.
3. The cell theory was proposed by Nicolson and Singer.
(A) Statements i and ii are correct.
(B) Statements ii and iii are correct.
(C) Statements i and iii are correct.
(D) Statements i, ii and iii are correct.
Answer:
(A) Statements i and ii are correct.

Question 4.
New cells generate from
(A) bacterial fermentation
(B) regeneration of old cells
(C) pre-existing cells
(D) abiotic materials
Answer:
(C) pre-existing cells

Question 5.
Mesosonle is produced by the infoldings of
(A) mitochondria
(B) chloroplast
(C) golgi complex
(D) plasma membrane
Answer:
(D) plasma membrane

Question 6.
The ribosomes present in prokaryotic cells is of type.
(A) 30S
(B) 80S
(C) 70S
(D) 50S
Answer:
(C) 70S

Question 7.
Complete the analogy.
F-plasmid: Reproduction :: R-plasmid: ________
(A) Respiration
(B) Resistance against antibiotics
(C) Packaging and transportation
(D) Apposition
Answer:
(B) Resistance against antibiotics

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 8.
A rigid, supportive and protective outer covering of plasma membrane of fungi is called
(A) cell wall
(B) lamella
(C) plasmodesmata
(D) cell membrane
Answer:
(A) cell wall

Question 9.
The cytoplasmic connections from cell to cell are known as
(A) middle lamella
(B) plasmodesmata
(C) cell membrane system
(D) endoplasmic reticulum
Answer:
(B) plasmodesmata

Question 10.
Due to presence of ________, endoplasmic reticulum is termed as rough endoplasmic reticulum.
(A) cistemae
(B) RNA
(C) ribosomes
(D) tubules
Answer:
(C) ribosomes

Question 11.
Golgi body is absent in
(A) Prokaryotes
(B) Mature mammalian RBC
(C) Akaryotes
(D) All of the above
Answer:
(D) All of the above

Question 12.
Lysosomes are not helpful in
(A) Osteogenesis
(B) Cellular digestion
(C) Metamorphosis
(D) Lipogenesis
Answer:
(D) Lipogenesis

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 13.
Identify the INCORRECT statements from the following.
1. Lysosomal enzymes do not digest their own membrane proteins.
2. Accidental release of lysosomal enzymes in limited amount does not harm the cell because pH of cytosol is near neutral.
3. Any insufficiency in secretion of lysosomal enzymes leads to disorders e.g. in genetic disorder- Klinefelter syndrome.
iv. Due to insufficiency of protease brain gets impaired resulting from accumulation of fats.
(A) Statements i and ii are incorrect.
(B) Statements i, ii and iii are incorrect.
(C) Statements iii and iv are incorrect.
(D) Statements i, ii and iv are incorrect.
Answer:
(C) Statements iii and iv are incorrect.

Question 14.
Tonoplast is a differentially permeable membrane surrounding the
(A) cytoplasm
(B) vacuole
(C) nucleus
(D) mitochondria
Answer:
(B) vacuole

Question 15.
Which organelle is surrounded by two membranes?
(A) Ribosomes
(B) Peroxisomes
(C) Vacuoles
(D) Mitochondria
Answer:
(D) Mitochondria

Question 16.
F1 particles are present in
(A) plasmids
(B) mitochondria
(C) chloroplast
(D) ribosomes
Answer:
(B) mitochondria

Question 17.
_______ are green plastids containing green pigment chlorophyll.
(A) Chloroplasts
(B) Leucoplast
(C) Chromoplasts
(D) Xanthophyll
Answer:
(A) Chloroplasts

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 18.
Select the INCORRECT statement about ribosome.
(A) Each ribosome consists of two sub- units-large and small subunit.
(B) Ribosomes are double membrane bound cell organelles.
(C) Ribosomes are made up of ribosomal RNA and protein.
(D) Ribosomes are involved in protein synthesis.
Answer:
(B) Ribosomes are double membrane bound cell organelles.

Question 19.
The space between the two nuclear membranes is known as
(A) peritonial space
(B) periplasmic space
(C) perinuclear space
(D) none of the above
Answer:
(C) perinuclear space

Question 20.
In eukaryotic cells, the chromosomes are located in
(A) nucleus
(B) nucleolus
(C) golgi complex
(D) lysosomes
Answer:
(A) nucleus

Question 21.
What is the normal chromosome number in humans?
(A) 23
(B) 46
(C) 48
(D) 16
Answer:
(B) 46

Question 22.
During which stage of cell division chromosomes become distinct and can be clearly identified?
(A) Interphase
(B) Prophase
(C) Pachytene
(D) Metaphase
Answer:
(D) Metaphase

Question 23.
Microtubules are made up of protein.
(A) tubulin
(B) fibrion
(C) collagen
(D) myosin
Answer:
(A) tubulin

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Competitive Corner:

Question 1.
Match the column I with column II.

Column I Column II
(a) Golgi apparatus (i) Synthesis of protein
(b) Lysosomes (ii) Trap waste and excretory products
(c) Vacuoles (iii) Formation of glycoproteins and glycolipids
(d) Ribosomes (iv) Digesting  biomolecules

Choose the right match from options given below:
(A) a-i, b-ii, c-iv, d-iii
(B) a-iii, b-iv, c-ii, d-i
(C) a-iv, b-iii, c-i, d-ii
(D) a-iii, b-ii, c-iv, d-i
Answer:
(B) a-iii, b-iv, c-ii, d-i

Question 2.
The concept of “Omnis cellula – e- cellula” regarding cell division was first proposed by:
(A) Schleiden
(B) Aristotle
(C) Rudolf Virchow
(D) Theodore Schwann
Answer:
(C) Rudolf Virchow

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 3.
The Golgi complex participates in
(A) respiration in bacteria
(B) formation of secretory vesicles
(C) fatty acid breakdown
(D) activation of amino acid
Answer:
(B) formation of secretory vesicles

Question 4.
Which of the following is true for nucleolus?
(A) It takes part in spindle formation.
(B) It is a membrane-bound structure.
(C) Larger nucleoli are present in dividing cells.
(D) It is a site for active ribosomal RNA synthesis.
Hint: Large nucleoli are found in cells that are actively engaged in protein synthesis. Nucleolus is non-membranous structure.
Answer:
(D) It is a site for active ribosomal RNA synthesis.

Question 5.
Given below are cell organelles and their functions. Select the INCORRECT match.
(A) Lysosome – Phagocytosis
(B) Centriole – Spindle formation
(C) Sphaerosomes – Storage and synthesis of fats
(D) Leucoplast – Photosynthesis
Hint: Leucoplasts store food material.
Answer:
(D) Leucoplast – Photosynthesis

Question 6.
Which of the following cell organelles is responsible for extracting energy from carbohydrates to form ATP?
(A) Lysosome
(B) Ribosome
(C) Chloroplast
(D) Mitochondria
Hint: Glucose (carbohydrate) on complete oxidation from ATP during respiration. The ATP synthesis during carbohydrate oxidation takes place in the Mitochondria (site of aerobic respiration). Mitochondria produce cellular energy in the form of ATP.
Answer:
(D) Mitochondria

Maharashtra Board Class 11 Biology Important Questions Chapter 5 Cell Structure and Organization

Question 7.
Which of the following components provides sticky character to the bacterial cell?
(A) Cell wall
(B) Nuclear membrane
(C) Plasma membrane
(D) Glycocalyx
Hint: In some bacteria, glycocalyx is rich in glycoproteins and could be a loose sheath called as slime layer. This slime layer or glycocalyx imparts sticky character to bacterial cell wall or bacteria.
Answer:
(D) Glycocalyx

Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

Maharashtra State Board 12th Commerce BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

1. Objective questions:

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

Question 1.
Share of loss of a deceased partner till the date of death is _____________
(a) debited to Profit and Loss-Adjustment A/c
(b) credited to Profit and Loss-Adjustment A/c
(c) debited to Profit and Loss Suspense A/c
(d) credited to Profit and Loss Suspense A/c
Answer:
(d) credited to Profit and Loss Suspense A/c

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

Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

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

Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

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

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

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

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

Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

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

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

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

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

Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

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

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

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

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

Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

E. Answer in one sentence only.

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

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

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

Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

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

Solved Problem

Question 1.
The following is the Balance Sheet of Shikha, Divit, and Naman, who were partners sharing profits and losses in the ratio of 2 : 2 : 1.
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1
Naman died on 1st July 2020 and the following adjustments were made in the books of the firm:
1. All debtors were considered as good and the Reserve for Doubtful Debts was no longer necessary.
2. A contingent liability for compensation of ₹ 1,800 was to be provided.
3. Investments worth ₹ 40,000 were taken over by the executor of Naman and the remaining investments were sold for ₹ 30,000.
4. Stock was revalued at ₹ 30,000.
5. The goodwill of the firm was valued at ₹ 20,000 and was to be shown in the books.
6. The deceased partner’s share in profit up to the date of his death was to be calculated on the basis of the preceding year’s profit which was ₹ 16,000.
Prepare the Profit and Loss Adjustment Account, Capital Accounts of Partners, and the Balance Sheet of the new firm after the death of Naman.
Solution:
In the books of Partnership Firm
Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1.1
Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1.2
Balance Sheet as of 1st July 2020
Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1.3
Working Notes:
1. Goodwill valued at ₹ 20,000 is debited to Goodwill A/c and credited to all Partners’ Capital A/cs in their profit sharing ratio. Show balance in the Goodwill A/c then transfers to the Assets side of the Balance Sheet.

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

Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

4. The following ledger accounts are prepared to ascertain their closing balances:
Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1.4
Maharashtra Board 12th BK Important Questions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1.5

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

1. Objective questions:

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

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

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

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

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

E. Answer in one sentence only.

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

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

Practical Problems

Question 1.
Rajesh, Rakesh, and Mahesh were equal Partners on 31st March 2019. Their Balance Sheet was as follows 31st March 2019.
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1
Mr. Rajesh died on 30th June 2019 and the following adjustment was agreed as:
1. Furniture was to be adjusted to its market price of ₹ 3,40,000.
2. Land and Building were to be depreciated by 10%.
3. Provide R.D.D. @ 5% on debtors.
4. The profit up to the date of death of Mr. Rajesh is to be calculated on the basis of last year’s profit which was ₹ 1,80,000.
Prepare:
1. Profit and Loss Adjustment A/c
2. Partners’ Capital Account
3. Balance Sheet of the continuing firm.
Solution:
In the books of the Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1.1
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1.2
Balance Sheet as of 1st July 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q1.3
Working Note:
The profit of the firm of last year was ₹ 1,80,000.
Proportionate profit up to the date of death for Rajesh is as follows
= 1,80,000 × \(\frac{3}{12} \times \frac{1}{3}\) (Period) (P & L ratio)
= ₹ 15,000 (Profit and Loss Suspense A/c)

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

Question 2.
Rahul, Rohit, and Ramesh are in a business sharing profits and losses in the ratio of 3 : 2 : 1 respectively. Their Balance Sheet as of 31st March, 2017 was as follows:
Balance Sheet as of 31st March 2017
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q2
On 1st October 2017, Ramesh died and the Partnership deed provided that
1. R.D.D. was maintained at 5% on Debtors.
2. Plant and Machinery and Investment were valued at ₹ 80,000 and ₹ 4,10,000 respectively.
3. Of the creditors an item of ₹ 6,000 was no longer a liability and hence was properly adjusted.
4. Profit for 2017-18 was estimated at ₹ 1,20,000 and Ramesh’s share in it up to the date of his death was given to him.
5. Goodwill of the firm was valued at two times the average profit of the last five years, which were
2012-13 – ₹ 1,80,000
2013-14 – ₹ 2,00,000
2014-15 – ₹ 2,50,000
2015-16 – ₹ 1,50,000
2016-17 – ₹ 1,20,000
Ramesh’s share in it was to be given to him.
6. Salary ₹ 5,000 p.m. was payable to him.
7. Interest on capital at 5% i.e. was payable and on Drawings ₹ 2,000 were charged.
8. Drawings made by Ramesh up to September 2017 were ₹ 5,000 p.m.
Prepare Ramesh’s Capital A/c showing the amount payable to his executors.
Give working of Profit and Goodwill.
Ramesh Capital Balance ₹ 3,41,000
Solution:
In the books of the Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q2.1
Working Notes:
1. Calculation of share of Goodwill:
(a) Average profit = \(\frac{Total Profit}{No. of years}\)
= \(\frac{1,80,000+2,00,000+2,50,000+1,50,000+1,20,000}{5}\)
= \(\frac{9,00,000}{5}\)
= ₹ 1,80,000

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

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

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

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

4.
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q2.2

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

Question 3.
Ram, Madhav, and Keshav are partners sharing profit and losses in the ratio 5 : 3 : 2 respectively. Their Balance Sheet as of 31st March, 2018 was as follows:
Balance Sheet as of 31st March 2018
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q3
Keshav died on 31st July 2018 and the following adjustments were agreed by as per the partnership deed.
1. Creditors have increased by ₹ 10,000.
2. Goodwill is to be calculated at 2 years purchase of average profits of 5 years.
3. The profits of the preceding 5 years was
2013-14 – ₹ 90,000
2014-15 – ₹ 1,00,000
2015-16 – ₹ 60,000
2016-17 – ₹ 50,000
2017-18 – ₹ 50,000 (Loss)
Keshav’s share in it was to be given to him.
4. Loose Tools and livestock were valued at ₹ 80,000 and ₹ 1,20,000 respectively.
5. R.D.D. was maintained at ₹ 10,000.
6. Commission ₹ 2,000 p.m. was payable to Keshav. Profit for 2018-19 was estimated at ₹ 45,000 and Keshav’s share in it up to the date of his death was given to him.
Prepare Revaluation A/c, Keshav’s Capital A/c showing the amount payable to his executors.
Solution:
In the books of the Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q3.1
Working Notes:
1. Calculation of share of Goodwill:
(a) Average profit = \(\frac{\text { Total profit }}{\text { No. of years }}\)
= \(\frac{90,000+1,00,000+60,000+50,000-50,000}{5}\)
= \(\frac{2,50,000}{5}\)
= ₹ 50,000

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

Question 4.
Virendra, Devendra, and Narendra were partners sharing profit and losses in the ratio of 3 : 2 : 1. Their Balance Sheet as of 31st March 2019 was as follows.
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q4
Mr. Virendra died on 31st August 2019 and the partnership deed provided that the event of the death of Mr. Virendra his executors be entitled to be paid out.
1. The capital to his credit at the date of death.
2. His proportion of Reserve at the date of last Balance Sheet.
3. His proportion of Profits to date of death is based on the average profits of the last four years.
4. His share of Goodwill should be calculated at two years purchase of the profits of the last four years for the year ended 31st March were as follows:
2016 – ₹ 40,000
2017 – ₹ 60,000
2018 – ₹ 70,000
2019 – ₹ 30,000
5. Mr. Virendra has drawn ₹ 3,000 p.m. to date of death, There is no increase and decrease in the value of assets and liabilities.
Prepare Mr. Virendra Executors A/c.
Solution:
In the books of the Partnership Firm
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q4.1
Working Notes:
1. Calculation of share of profit:
(a) Average Profit = \(\frac{\text { Total profit }}{\text { No. of years }}\)
= \(\frac{40,000+60,000+70,000+30,000}{4}\)
= \(\frac{2,00,000}{4}\)
= ₹ 50,000

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

Question 5.
The Balance Sheet of Sohan, Rohan, and Mohan who were sharing profits and losses in the ratio of 3 : 2 : 1 is as follows:
Balance Sheet as of 31st March 2019
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q5
Mr. Rohan died on 1st October 2019 and the following adjustments were made:
1. Goodwill of the firm is valued at ₹ 30,000.
2. Land and Building and Machinery were found to be undervalued by 20%.
3. Investments are valued at ₹ 60,000.
4. Stock to be undervalued by ₹ 5,000 and a provision of 10% as debtors were required.
5. Patents were valueless.
6. Mr. Rohan was entitled to share in profits up to the date of death and it was decided that he may be allowed to retain his drawings as his share of profit. Rohan’s drawings till the date of death were ₹ 25,000.
Prepare Partners’ Capital Accounts.
Solution:
In the books of the Partnership firm
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q5.1
Working Notes:
1.
Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner) Q5.2

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

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

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

Maharashtra Board 12th BK Textbook Solutions Chapter 5 Reconstitution of Partnership (Death of Partner)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

E. Answer in one sentence.

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

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

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

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

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

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

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

Solved Problems

Question 1.
A, B, and C are partners of a firm sharing profit and loss in the 3 : 3 : 2 ratio. Their firm’s Balance Sheet as of 31st March, 2020 is as under:
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Important Questions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q1
On 1st April 2020, C retired from the firm on the following terms:
1. Outstanding amount of retiring partner C be transferred to his loan account.
2. Write off ₹ 2,500 as bad debts.
3. ₹ 500 is now not payable to creditors.
4. Assets are revalued as under:
Furniture ₹ 30,000, Machinery ₹ 40,000, Equipments ₹ 21,000.
Pass necessary journal entries in the books of a firm.
Solution:
Journal Entries in the books of Partnership firm
Maharashtra Board 12th BK Important Questions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q1.1
Working Note:
Maharashtra Board 12th BK Important Questions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q1.2
Maharashtra Board 12th BK Important Questions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q1.3

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

Question 2.
Mukta, Yukta and Sukta were partners sharing profits and losses in the ratio of 5 : 2 : 3. Their Balance Sheet was as follows:
Balance Sheet as of 31st March 2020
Maharashtra Board 12th BK Important Questions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q2
Yukta retired on that date on the following terms:
1. Machinery is to be depreciated by 10% and Furniture by 20%.
2. Stock is to be appreciated by 10% and Building by 20%.
3. R.D.D. is no longer necessary.
4. Provision is to be made for ₹ 4,000 being compensation to workers.
5. The goodwill of the firm is to be valued at ₹ 20,000 and Yukta’s share in it should be raised.
6. Both the remaining partners decided to write off the goodwill.
7. Amount payable to Yukta is to be kept as her Loan.
Prepare:
1. Profit and Loss Adjustment Account
2. Partners’ Capital Accounts
3. New Balance Sheet.
Solution:
In the books of partnership firm
Maharashtra Board 12th BK Important Questions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q2.1
Balance Sheet as of 1st April 2020
Maharashtra Board 12th BK Important Questions Chapter 4 Reconstitution of Partnership (Retirement of Partner) Q2.2
Working Notes:
1. Yukta’s share in firm’s Goodwill = \(\frac {2}{10}\) × 20,000 = ₹ 4,000.
Goodwill to the extent of ₹ 4,000 is credited to Yukta’s A/c and then debited to Mukta’s Capital A/c andSukta’s Capital A/c in their gain ratio which is equal to the new ratio i.e. 5 : 3.
Hence, Goodwill debited to Mukta’s Capital A/c = \(\frac {5}{8}\) × 4,000 = ₹ 2,500 and Sukta’s A/c = \(\frac {3}{8}\) × 4,000 = ₹ 1,500.

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

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

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