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Sociology Class 11 Chapter 1 Introduction to Sociology Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 11 Sociology Solutions Chapter 1 Introduction to Sociology Textbook Exercise Questions and Answers.

Introduction to Sociology Class 11 Sociology Chapter 1 Questions and Answers

1. (A) Choose the correct alternative and complete the statements.

Question 1.
The term ‘Socius’ means ………………..
(science / companion / social)
Answer:
companion

Question 2.
The term ‘logos’ means ………………..
(associate / science / methodology)
Answer:
science

Question 3.
…………………. is often regarded as the ‘Father of Sociology’.
(Durkheim / Weber/ Comte)
Answer:
Comte

Question 4.
When sociologist make an effort to understand practical problems of daily life it is a/an …………….. science.
(pure / application / theoretical)
Answer:
application

1. (B) Correct the incorrect pair.

Question 1.
(a) Study of role of biology in human life – Bio-Sociology
(b) Study of social words of Art and Aesthetics – Sociology of Art
(c) Theoretical of knowledge in sociology in marketing segmental division of customers, Needs analysis etc. – Sociology of Market Research
(d) Study of visual dimensions of social life – Diaspora Studies
Answer:
(d) Study of visual dimensions of social life – Visual Sociology

1. (C) Identify the appropriate term from the given options.

(Diaspora Studies, The Positive Philosophy, Theoretical Science)
Question 1.
Comte coined the term sociology in this book.
Answer:
Positive Philosophy

Question 2.
Sociology is concerned with developing sociological theory.
Answer:
Theoretical Science

1. (D) Correct underlined words and complete the sentence.

Question 1.
When sociological research is done for its own sake it makes sociology a/an applied science.
Answer:
When sociological research is done for its own sake it makes sociology a pure as well as a social science.

Question 2.
Rape, hate, crimes and terrorism are examples of social institutions.
Answer:
Rape, hate, crimes and terrorism are examples of social problems/ pathology.

2. Write short notes.

Question 1.
Nature of sociology
Answer:

1. Sociology is an empirical science : Sociology studies and analyses social facts on the basis of scientific method. Empiricism is it’s central feature as a science.
2. Sociology is a theoretical and applied science : Verification and formulation of new theories is a constant process in sociology. Also, many branches of sociology are based on the application of sociological knowledge to the field. Hence, it is a ‘pure’ as well as an ‘applied’ social science.
3. Sociology is a factual science : The aim of sociology of to find out the reality of society hence sociology studies the constructive part ans destructive elements in society.
4. Sociology is a holistic science : Sociology does not limit itself to the study of any specific or particular aspect of society. It studies society as a whole.

Question 2.
New emerging areas in sociology
Answer:
The subject matter of sociology is very wide. Hence, new areas emerging in sociology are:

1. Bio-sociology : Studies the role of biology in human social life.
2. Sociology of art : Helps to understand the social world of art and aesthetics.
3. Sociology of market research : It deals with the theoretical knowledge of sociology in marketing, segmental division of customers, needs analysis etc.
4. Visual sociology : Based on visual dimensions of social life.
5. Diaspora studies : Studies migration and its cultural, literacy, social, demographic, anthropological, political, economic impact and international of relations.

Question 3.
Enlightenment period
Answer:

1. The Europe produced a ‘Scientific Revolution’ in the Renaissance period. There was increased emphasis on science in society as a whole. The technological advancement influenced every sector of life.
2. The ideas and discoveries contributed by science led to emergence of sociology. This era is known as the enlightenment period.
3. The Enlightenment period saw the beginning of the scientific revolution. Science was considered in the social context and looked at as a tool for satisfying the needs of humanity.
4. New scientific discoveries helped in the eradication of blind beliefs. This period has made a significant contribution to shaping a scientific attitude in Sociology.

3. Differentiate between.

Question 1.
Natural Science and Social Science.
Answer:

Natural Science	Social Science
(i) A study of natural Sciences includes physical, chemical and biological factors of nature.	(i) Social sciences like economics, political science, sociology studies different aspects of society with major concerns of human beings.
(ii) It studies objectively and in very scientific manner because experimentation in the laboratory is possible.	(ii) It also studies objectively and adopts certain scientific methods but to conduct experiment in the laboratory is not possible at all times.
(iii) Results and findings are more accurate and exact.	(iii) Difficult to maintain accuracy and exact predictions about human behaviour.
(iv) Example : Biology, Chemistry, Physics, Botany etc.	(iv) Example : Sociology, Geography, History etc.

Question 2.
Theoretical Science and Applied Science.
Answer:

Theoretical Science	Applied Science
(i) Theoretical research is explanatory and leads to the advancement of knowledge.	(i) Applied science is for development purposes and solves practical problems of society.
(ii) Theoretical framework is the structure that can hold the theory.	(ii) Applied science means practical application of sociological theory.
(iii) The purpose of theoretical science is to increase understanding.	(iii) The purpose of applied science is to bring about social change.
(iv) Example – A study of the social structure of a slum.	(iv) Example – A study, to prevent delinquency in a slum.

4. Explain the following concept with suitable examples.

Question 1.
Diaspora
Answer:

1. Diaspora is he movement of the people from their original place to other geographical area.
2. Though people migrate they maintain their originality in the migrated area.
3. The people though they have migrated from their original place, follow their rituals, customs and maintain their original existence in areas where they have been migrated.
   Example: Migration of rural people to urban area.

Question 2.
Bio-Sociology
Answer:

1. Bio-Sociology is a subject that has emerged relatively recently in Sociology.
2. Researchers in the area use a variety of sociological methodologies to study the role of biology in human social life.
3. Biologically male and female are different. Both have different strength and capacity because of their body structure. But in society culture plays different role in nurturing them.
4. These discrimination and differences affected the society in a great way. Bio-Sociology helps to understand this concept.
   Example : Gender differences and discrimination.

5. (A) Complete the concept maps.

Answer:

5. (B) State whether the following statements are true or false with reasons.

Question 1.
The French revolution led to changes in society.
Answer:
This statement is True.

1. French Revolution was one of the best examples of struggle for freedom and equality.
2. Through this revolution feudal system had been overthrown. The new system came into existence which was based on the principles of liberty, fraternity and equality.
3. French revolution brought tremendous changes in the life of the people not only in France but all over Europe. Hence, French revolution led to changes in society.

Question 2.
The development in natural sciences has had an impact on sociology as a discipline.
Answer:
This statement is True.

1. Natural sciences are differentiated from other modes of knowledge, by method, not by subject matter.
2. The revolutionary concept that social phenomena are natural phenomena and therefore can be studied by natural – science methodology is being rapidly accepted.
3. Sociology uses scientific methods and research to solve the many problems of society like poverty unemployment etc. Hence, the development in natural science has had an impact on sociology as a discipline.

6. Give your personal response.

Question 1.
Is India in the ‘scientific’ stage of growth? Explain why you hold the view that you do.
Answer:
Yes, India is in the ‘scientific’ stage of growth.
During ancient period India faced many social problems like blind faith, illiteracy, child-infanticide etc. Many cultural, political differences etc., were followed. By adopting scientific method, sociologist have been trying to minimize the problems. They have suggested some measures to the government to find out certain solutions to solve the problems.

The technological and scientific advancement influenced every sector of life. India’s scientific stage of growth includes technical development, which have resulted in technological inventions for scientific growth.

Question 2.
Explain in brief the link between cinema and society.
Answer:
Cinema is one of the means of mass media. Cinema and society are inter related and inter connected with each other. Society influences the cinema and vice versa. But cinema has both positive and negative influences on the society. As far as India is concerned one can find diversity in each and every aspect of society. In such situations cinema plays important role in integrating the society. It also helps to inculcate certain values like honesty, hard work, sympathy, charity, brotherhood etc.

Society influences the cinema and its subject matter. Film makers give special attention on the interest and demand of the people of the society.

7. Answer the following in detail (About 150-200 words).

Question 1.
Discuss with suitable examples, the scope of sociology in today’s world.
Answer:
The following points explains the scope of sociology in today’s world.
1. Bio-Sociology – Example : Gender differences and discrimination. Researchers in the area* use a variety of sociological methodologies to study the role of biology in human social life.

2. Sociology of Art – Example : Warli paintings depicts their lifestyle or paintings related with Mohenjo Daro and Harappan Civilization. This area helps to understand the social world of art and aesthetics. This field seeks to understand the social context of the production and consumption of art.

3. Sociology of Market Research – Example : Advertising of bathing soap by convincing the people that they have used river Ganga’s water in that. This is an applied field that connects marketing and sociological strategies to understand the market in a meaningful way.

4. Visual Sociology – Example: A researcher takes help of newspaper, film, movie, photographs for their study or for the study of a particular society. Visual sociology is concerned with visual dimension of social life. With the help of film, movie, pictures one can visualize or imagine a particular problem, on the basis of which valid and relevant data can be collected.

5. Diaspora Studies – Example : Migration of rural people to urban area. Diaspora is one of the movements of the people from their original place to other geographical area. Though people migrate they maintain their originality in the migrated area. The people though they have migrated from their original place, follow their rituals, customs and maintain their original existence in areas where they have been migrated.

11th Sociology Digest Chapter 1 Introduction to Sociology Intext Questions and Answers

ACTIVITY (Textbook Page No. 6)

Question 1.
You have read about commercial, scientific, industrial and French revolutions which were responsible for the emergence of Sociology as a discipline. Identify the effects of industrial development on Indian society.
Answer:
The effects of industrial development on Indian society are:

1. The use of new tools, machinery and techniques have increased the production speed of goods.
2. Development of trade, new institutions like, banks, credit /debit card facilities emerged.
3. Industrialization lead to Urbanization leading to migration of people from rural to the urban areas.
4. Rise in the factory system of production which provided many new job opportunities in small and large scale industries.
5. Emergences of new organisation and industrial policy.
6. Increase in national income.
7. Improved living standards of the people.
8. Stimulation of progress in other sectors of the economy.
9. Promotes specialization of labour.
10. Provides large scope for technological progress.

Question 2.
Interview two people from your local area, who have migrated from another place. Find out the reasons for shifting and ask about their experiences and problems. (Textbook Page No. 8)
Answer:
Following is a case of inter-state migration in India.
Interview name : Mr. XYZ
Migrated from : Bihar
Migrated to : Mumbai.
Reasons : Advanced economic and social life. Advanced / better quality of education. Faster access to facilities and services like healthcare, education, etc. Higher job opportunities and better standard of living.

Experience : As time passes, a house on rent. Good education to children. Happy urban life.
Problems : Language barriers
Discrimination and inequality
Less paid
Difficulties in job hunting
Exploitation housing problems

Question 3.
Visit any nearby NGO and collect information about their work. Prepare a PPT and present it in your class. (Textbook Page No. 9)
Answer:
Akshara : Empowering Women and Girls.
Akshara is a society helping women live a violent free dignified life without discrimination. It focuses on empowering women and girls through education, productive works and resistance to violence in their lives, so they can be strong and independent contributing members to society.

Akshara has a three-dimensional vision for change:

1. Changing hearts and minds of young women and men.
2. Transforming public attitudes
3. Reforming systems that deny gender justice

Work – (a) Akshara provides scholarships for education, training in life and technical skills and job placements for socially, economically disadvantaged young women.
(b) Akshara trains young men to become support gender equality and take up personal and social action.
(c) Akshara caters gender oriented educational stuff, online a training material videos and documentaries.
(d) Akshara lobbies with the state.

Vision – To establish a gender equality and violence free society
Goods – (a) Enhance societal consciousness on gender inequality.
(b) Employment of women and youth.
(c) Prevent violence towards women.

Question 4.
Discuss the statement listed
(i) Sociology is practical and related to life
(ii) Careers in Sociology. (Textbook Page No. 11)
Answer:
(i) Sociology is practical and related to life : Practical sociology refers to a form of sociological practice that is concerned with using sociological theories and research to understand on going activities. It is the task of sociology to study the social problems through the methods of scientific research and to find out solutions to them.

Sociology studies everyday social life, human interaction, institutions, behaviour and its origins. Sociology helps us to understand our and other people’s culture and environment.

(ii) Careers in Sociology.

1. Human Resources
2. Journalism
3. Social Work / Public services
4. Academics
5. Consumers Relations
6. Lawyer
7. Guidance Counsellor (Guidance counsellor use knowledge of the Sociology of learning to help students navigate the academic world.)

Class 11 Sociology Textbook Solutions Digest

• Sociology Class 11 Chapter 1 Question Answers 
• Sociology Class 11 Chapter 2 Question Answers 
• Sociology Class 11 Chapter 3 Question Answers 
• Sociology Class 11 Chapter 4 Question Answers 
• Sociology Class 11 Chapter 5 Question Answers 
• Sociology Class 11 Chapter 6 Question Answers 
• Sociology Class 11 Chapter 7 Question Answers 
• Sociology Class 11 Chapter 8 Question Answers 

Sociology Class 12 Chapter 2 Segments of Indian Society Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 12 Sociology Solutions Chapter 2 Segments of Indian Society Textbook Exercise Questions and Answers.

Segments of Indian Society Class 12 Sociology Chapter 2 Questions and Answers

1A. Complete the following statements by choosing the correct alternative given in the brackets and rewrite it.

Question 1.
Secondary type relations are significant in ___________ community. (rural, tribal, urban)
Answer:
urban

Question 2.
Over 55% of the tribal population in India is found in the ___________ region of the country. (Western, Central, Southern)
Answer:
central

1B. Correct the incorrect pair and rewrite it.

Question 1.
(a) Landlord – Zamindar
(b) Initiative for rural development programme – Community Development Programme
(c) Three-tier system of governance – Integrated Rural Development Programme
(d) Primary occupations – Traditional societies
Answer:
(c) Three-tier system of governance – The village panchayat

1C. Identify the appropriate term from the given options in the box and rewrite it against the given statement.

Urban society, Devrai, Gramdevata

Question 1.
Sacred groves in the tribal community.
Answer:
Devrai

Question 2.
Instances of white-collar crime.
Answer:
Urban society

1D. Correct underlined words and complete the statement.

Question 1.
Individual status in urban society is mostly ascribed.
Answer:
Individual status in urban society is mostly achieved.

Question 2.
The custom of worshipping non-living bodies is called animism.
Answer:
The custom of worshipping non-living bodies is called animatism.

2. Write short notes.

Question 1.
Problems of the tribal community.
Answer:
Problems faced by the tribal community:
Alienation from forest land: Many tribes engage in primary agriculture, food-gathering and hunting hence they are heavily dependent on the produce of the forest. Therefore, when outsiders exploit the tribal land and its resources, the natural eco-cycle and the tribal life dependent on it is greatly disturbed. Industrialization and construction of water reservoirs resulted in the further acquisition of land by the State.

Bonded labour: Though Bonded labour is banned by Indian Law, it still prevails in some tribal areas. Bonded labour is considered to be a serious problem, which started due to rampant poverty and lack of stable income among the tribals. In fact, land alienation, indebtedness, bonded labour, and poverty are problems that exist hand-in-hand. However, due to the efforts of the government and voluntary organizations, many tribals are being freed from this problem.

Shifting cultivation: Shifting cultivation among tribals is a problem since it involves large-scale deforestation and soil erosion. Shifting cultivation is known by various names such as Jhum, Khallu, and Podu.

Illiteracy: Illiteracy among tribal is a major hindrance towards their development. School hours often clash with agricultural and wage-earning activities of children. Children are looked upon as economic assets and are thus expected to supplement their parents’ income Also, schools are often not located in the vicinity of tribal settlements. The formal courses in schools are not taught in tribal languages, so children lose interest in learning, leading to a high dropout rate.

Question 2.
Characteristics of urban community.
Answer:
Urban community includes towns, cities, and metros with their different way of life.
Urban communities have the following characteristics:
Heterogeneity: In urban areas, you will find people belonging to diverse groups as there is continuous migration from tribal and rural areas as people come in search of employment, education, healthcare, and the hope of raising their standard of living.

The high density of population: Cities and towns have a higher density of population due to the large population and also because of a steady influx of people pouring into urban centers.

Different occupations: Occupations are more specialized, as there is a widespread division of labour and specializations.

Secondary relations: In urban areas, interaction among people is not personal rather characterized by formal interactions and impersonal relationships which are based on vested interests.

3. Write differences.

Question 1.
Rural Economy and Urban Economy.
Answer:

Rural economy	Urban economy
(i) Occupation: The main occupation of the rural community is agriculture which is in a state of backwardness.	(i) Occupation: The occupation in urban areas is mainly non-agricultural, i.e. based on manufacturing, trade and commerce, professional and governance, services, etc.
(ii) Technology: Rural economy is dependent on the use of plough, animal power, seeds, fertilizers for agricultural activities.	(ii) Technology: The urban economy is dependent on advanced technology and up-to-date machinery for economic activities.
(iii) Division of Labour: There is less scope for division of labour and specializations in rural communities.	(iii) Division of Labour: Occupations are more specialized and based on the division of labour.
(iv) Markets: Rural weekly market is the main economic institution as rural economy is associated with various crafts like pottery, carpentry, etc.	(iv) Markets: Marketisation is an essential feature of urban centers today – E-marketing, E-biz, etc.
(v) Nature of Employment: Unemployment such as educated, total unemployment seasonal unemployment, underemployment are found in the rural community.	(v) Nature of Employment: All types of unemployment like literate, illiterate, skilled unemployment, unskilled unemployment are found in cities.
(vi) Dependence on Nature: Rural economy depends upon natural factors like a monsoon for agriculture.	(vi) Dependence on Nature: The problem of unemployment has intensified other problems like poverty, malnutrition, beggary, prostitution, etc.

Question 2.
Tribal Community and Urban Community.
Answer:

Tribal Community	Urban Community
(i) Size: According to in 2011 census, the tribal population constitutes about 8.6 percent of the total population.	(i) Size: According to the 2011 Census, 31% of the population lives in urban agglomerations/towns.
(ii) Density of Population: They are located in remote forests and hilly areas and the density of population is low.	(ii) Density of Population: An urban area is a human settlement with a high population density.
(iii) Occupation: They are engaged in varied occupations such as hunting, fishing, and food gathering of forest produce, basket making, weaving, iron-smith, etc.	(iii) Occupation: The occupation in urban areas is mainly non-agricultural, i.e. based on manufacturing, trade and commerce, professional and governance, services, etc.
(iv) Nature of Social Control: In tribal communities informal means of social control like Customs, traditions, religion, magic are effective social control mechanisms.	(iv) Nature of Social Control: In urban community formal means of social control like laws, police, court, maintain law and order.
(v) Way of Life: Tribal community has its own culture i.e common way of life, they share common behavior patterns dialect traditions, norms, and values.	(v) Way of Life: Urban community consists of people coming from different socio-cultural backgrounds belonging to different religions, caste, languages, etc, hence wide difference is found in the ways of living of urban people.

4. Explain the following concepts with examples.

Question 1.
Urban crime
Answer:
Urban crime: The problem of crime increases with the growth in urbanization.
The problem of urban crime is becoming more complicated in the present-day world because criminals often get protection from politicians, bureaucrats, and other urban elite.

Some criminals reach high political positions by using their money and muscle power. In fact, the increasing trend in urban crimes leads to much tension and insecurity which makes city life unsafe.

Not only the poor, deprived and slum dwellers take to crime; people from well-to-do families also resort to crime in order to make a fast buck and to meet cravings for a lavish life occasional failure in life also may drag youngsters to crime.

Examples: Violent urban crimes like abuse, rape, murder, kidnapping, cybercrime, economic offenses, and various forms of white-collar crime are rampant in many large cities.

Question 2.
Sacred groves
Answer:
Sacred groves:
Sacred groves are an integral part of tribal society. Sacred Groves are tracts of forest land dedicated to local deities who are manifestations of the energy of the universe. Since hunter-gatherer times, the tribal and rural people of India have been revering the ‘Earth-Energy’ and the ‘Cosmic-Forces’ manifested in the forests and the groves.

These deities are believed by the tribal people to be fiercely protective about the grove and the village. Sacred Groves are like a separate institution through which a myriad of relationships spread, giving rise to a cultural pattern. This pattern connects the local people with their fields, forests, and with one another.

Worship in the sacred groves is related to fields, forests, and to the survival of the tribal and rural which in turn have helped to conserve biodiversity.

Examples: “Shedoba Cha Van” (Forest of Shedoba) Sacred Grove in Murbad Taluka, Dist. Thane.
The common examples of sacred groves are Ficus Religiosa (Peepal tree), Ficus benghalensis (Banyan tree).

Other examples of sacred groves in India include:
Pavithravana in Andhra Pradesh, Gumpa Forests attached to Buddhist monasteries in Arunachal Pradesh, Sarana in Jharkhand, Kavu, and Sara Kavu in Kerala and Devrai, Devrahati, and Devgudi groves in Maharashtra.

5A. Complete the concept map.

Question 1.

Answer:

5B. State whether the following statements are True or False with reasons.

Question 1.
Division of labour is complex in urban communities.
Answer:
This statement is True.

• A very clear and specialized division of labour is found in urban areas. People are trained for their job and skills according to institutional and professional requirements.
• One can find the division of labour and specialization in every walk of life such as industry, trade, education, etc.
• An interdependence of professions is observed in almost all fields of life.
• Every work is divided among the employees, on the basis of age, sex, educational qualification, training, talents, etc.
• For example, in the medical profession, there are gynecologists, radiologists, pediatricians, anesthetists, and physicians.

Question 2.
The traditional influence of caste has changed today.
Answer:
This statement is True.

• Today the traditional influence of caste has changed due to the impact of industrialization, urbanization, advanced means of transport and communication, the spread of modern education, constitutional provisions, social legislations, etc.
  The restrictions of food habits of the Indian people have been relaxed. The distinction between touchable and untouchable is not felt in modern times.
• The special civil and religious privileges enjoyed by the upper castes and disabilities by the lower castes have been removed by the constitutional provisions and social legislations.
• Occupations are becoming more and more caste-free. The people have greater choice to take up an occupation based on their skills, education, and aptitude.
• Inter-caste marriages have increased. The caste councils have disappeared and their authority has been transferred to the State.
• The traditional rights, authorities, and sanctions based on caste hierarchy may not be apparent today, however, it is so deeply entrenched in people’s minds that it permeates social interactions Nevertheless, in the ordinary transactions of daily life, village people tend to cooperate with each other.

6. Give your personal response.

Question 1.
Why is there a lack of community feeling in cities?
Answer:
In cities, people are more individualistic in their attitudes. They behave and live independently without taking into consideration the will of others. Even the neighbors are often found to be strangers. Means of modern communications such as telephone, radio, and internet are mostly used by the people in cities for personal contacts. The connections in cities today are more superficial, less meaningful. City life is characterized by the predominance of secondary contacts, impersonal, casual, and short-lived relations. Due to these reasons we often find a lack of community feeling in cities.

Question 2.
Explain the need for rural development.
Answer:
The rural economy is an example of an agrarian economy. Although farming and agriculture are some of the most important primary activities, the problem lies in the fact that they share in the GDP of the agriculture sector is on a constant decline. At the same time, about two-thirds of India’s population depends on agriculture. As a result, productivity is not up to the mark. Moreover, public investment declined since 1991 coupled with a lack of adequate infrastructure, credit, transport, unemployment, etc. Henceforth the agricultural output has grown at only 3.2% during 2007-2011. All these factors have been denting the process of development. Therefore there is a need to focus on rural development and not just urban development.

7. Answer the following question in detail. (About 150-200 words)

Question 1.
Traditional communities tend to hold on to their customs, traditions, and beliefs.’ Using examples of your own, explain the statement with special reference to either family or religion. Also, discuss any three ways by which change is introduced into traditional communities.
Answer:
Traditions customs and beliefs bind people together and build bonds between them. By sharing a sacred quality and worshipping together a ‘collective conscience emerges’ religion is not just a set of beliefs, it involved sacred rituals. It creates a single moral community that is collective. Religion legitimizes society’s values, customs, and traditions by making them sacred. Hence ‘Traditional communities tend to hold on to their customs, traditions, and beliefs.’

With reference to family
In India in a typical joint family, all members reside together in one house. They eat food prepared jointly; they hold common property. In the Indian family, the feeling of dependence and discipline is found on a large scale. The social-economic, religious and cultural life of Indian families is collective in nature. In the family of traditional communities, the members believe in one religion and they worship the same deities. Various religious rituals are jointly celebrated and all the members participate in them. All family members take part in the common worship, rituals, rites, and ceremonies. They are homogeneous in nature and everybody works for a common goal and welfare of all members.it provides shelter to all its members, including the weak, aged, and widows.

The change introduced into traditional communities
Due to the impact of various factors like industrialization, urbanization, advanced means of transport and communication, social legislation, the spread of modern education, democratic political system, changes are occurring in the structure and functions of traditional communities. Accordingly, the family in India has undergone significant changes. Due to the impact of industrialization and urbanization traditional joint family is replaced by the nuclear family. Due to urbanization social relationships have become more formal and contractual. Customs, traditions, values, rituals, beliefs have changed.

Today the size of the family is decreasing. The power of patriarchal authority has been declining. Various social legislations have provided individuals many rights. Besides, due to the impact of the spread of education, individualism, democratic values like liberty and equality, personal desires are becoming dominant. Though the head of the family is the husband, and he has to make decisions by taking into consideration the opinions and desires of his wife and children. Families or religion in the traditional communities was based on collectivity. Due to the impact of individualism, the importance of kinship is decreasing. The recreational function of the family is losing its importance because modern means of recreation have become popular.

Class 12 Sociology Chapter 2 Segments of Indian Society Intext Questions and Answers

Check your progress (Textbook Page No. 28)

Question 1.
Name one tribe in South India, Western India, and North-East region.
Answer:

• Tribe in South India – Toda, Kota.
• Western India – Bhil, Warli.
• North-East region – Garo, Khasi

Question 2.
Identify any three tribal occupations.
Answer:

• Hunting and fishing.
• Simple agriculture and shifting cultivation.
• Food gathering of forest products.

Question 3.
Give examples of tribal belief systems.
Answer:
Belief in black and white magic, ancestor worship, benevolent and malevolent spirits. Sacred Groves are an integral part of tribal society, a tract of forest land dedicated to local deities who are believed by the tribal people to be fiercely protective about the grove and the village.

Check your progress (Textbook Page No. 30)

Question 1.
Why are tribal people slow to change? Give two reasons.
Answer:

• Tribal people are slow to change because.
• Tribal practice simple occupations based on primitive technology. Most of the occupations fall into the primary categories such as hunting, gathering, and agriculture. There is no profit nor surplus making in such an economy.
• Illiteracy among tribal is a major hindrance to their development.

Question 2.
Identify three forms of tribal religion.
Answer:

• Animism: The custom of worshipping the soul or ancestors.
• Manaism: The custom of worshipping force which is believed to move swiftly across the world and enter into objects and people, giving them powers that they previously lacked.
• Naturism: The custom of worshipping elements of nature like river, stream, Sun, Moon, forest, etc.

Question 3.
State two problems caused by cultural contact with non-tribal people.
Answer:
The two problems caused by cultural contact with non-tribal people are:

• The exploitation of tribal resources, which were rich in minerals and natural resources.
• Alienation of tribals from their traditional medicine due to the entry of specialists like medical professionals, agents, and vendors into the tribal areas.

Check your progress (Textbook Page No. 35)

Question 1.
State three characteristics of the rural community.
Answer:

• The dominance of agriculture.
• Primary relations.
• Social homogeneity.

Question 2.
Enumerate three changes in rural communities.
Answer:

• The joint family was once upon a time a significant pillar of village organization, has diminished significantly.
• The traditional rights, authorities, and sanctions based on caste hierarchy is not apparent today in a rural community.
• Abolition of intermediaries such as the zamindari system.

Question 3.
Identify any three programmes started by the Government for rural development.
Answer:

• The Community Development Programme (CDP) was started in 1952.
• The Integrated Rural Development Programme (IRDP) replaced the CDP in 1979.
• Pradhan Mantri Gram Sadak Yojana.

Check your progress (Textbook Page No. 37)

Question 1.
State three characteristics of urban life.
Answer:

• Large-scale social mobility.
• Different occupations.
• The high density of population

Question 2.
Why are nuclear families more common in urban than rural communities?
Answer:
Nuclear families are more common in urban than rural communities due to individualism which has led to a significant increase in nuclear families. Family is less stable today. More than the family as a unit, it is the individual who is given more importance. Joint families are comparatively less in number, nuclear families are on the rise in the cities.

Question 3.
Why are secondary relationships a significant characteristic of urban areas?
Answer:
In urban areas, interaction among people is largely based on anonymity and secondary contact. It is not personal nor face-to-face, rather, cities are characterized by formal interactions and impersonal relationships which tend to become time-bound and based on vested interests.

Activity 1 (Textbook Page No. 25)

Question 1.
Form groups of five students. Refer to the geographical classification of tribes in India. Choose a tribe and prepare a PPT / or Chart Presentation of 8 – 10 slides of its cultural traits.
Answer:
Geographical Distribution of Indian Tribes: L. P. Vidyarthi (1977) has given a five-fold geographical classification of tribes in India on the basis of ecological, social, economic, administrative, ethnic, and racial.

Region	Location	Names of Tribes
Himalayan Region	It has three sub-regions: (a) North-Eastern Himalayan region (b) Central Himalayan region (c) North-Western Himalayan region	Garo, Khasi, Jainta, Naga, Mizo, Khasa, Lepcha, Gaddi
Middle Indian Region	Bihar, Jharkhand, West Bengal, Odisha, Madhya Pradesh, and Chhattisgarh. Over 55 percent of the tribal people of India live in this zone.	Gond, Santhal, Munda, Ho, Oraon, Birhor
Western-Indian Region	Rajasthan, Gujarat, Maharashtra, Goa, Dadra, and Nagar Haveli. It has about one crore tribal population.	Bhil, Katkari, Warli, Baina
South India Region	Andhra Pradesh, Telangana, Tamil Nadu, Karnataka and Kerala. About one-sixth of the tribal population of India is found in the Southern zone.	Toda, Kota, Irula, Badaga, Chenchu, Kurumba
The Island Region	The Islands of Andaman and Nicobar in the Bay of Bengal and Lakshadweep in the Arabian Sea.	Andamanese, Nicobarese, Onge, Jarawa, Sentinelese

[Presentation to be done in the classroom by students.]

Activity 2 (Textbook Page No. 29)

Visit a tribal settlement in your region and document different aspects of their life (e.g., clothing, shifting cultivation, sacred groves). If a physical visit is not possible then take information from the internet. Make a short presentation to your class and follow it up with a discussion.
Answer:
Presentation to be done in the classroom by students.

Activity 3 (Textbook Page No. 30)

Find out about any tribal scheme started by the government or an NGG. Share your findings with your class.
Answer:
Scheme of strengthening education among Scheduled Tribe (ST) girls in low literacy districts.
Objective – The scheme aims to bridge the gap in literacy levels between the general female population and tribal women, through facilitating 100% enrolment of tribal girls in the identified districts or blocks, more particularly in Naxal affected areas and in areas inhabited by Primitive Tribal Groups (PTGs), and reducing drop-outs at the elementary level by creating the required ambiance for education. Improvement of the literacy rate of tribal girls is essential to enable them to participate effectively in and benefit from socio-economic development.

The scheme is implemented through Voluntary Organisations/Non-governmental Organisations (NGOs) and autonomous society/institutions of State Government/Union Territory Administration.

Activity 4 (Textbook Page No. 35)

Class Debate/Discussion:
‘The impact of caste on Indian society has reduced today’.
Answer:
After India attained independence in 1947, the country introduced laws to make discrimination against lower castes illegal and to improve their socioeconomic positions. As a result, some from the underprivileged groups have made it to leading positions, such as Dr. B. R. Ambedkar, who wrote the Indian constitution, and KR Narayanan, who was elected president in 1997.

Reservations were introduced for college admissions and jobs. The scenario within the country has undergone a lot of change with the progress in technology, education, social outlook, urbanization, and modernization. With the spread of urbanization and secular education, the influence of caste has decreased. This has occurred especially in cities where inter-caste marriages and people of different castes living reside in societies. However, despite the growing changes the caste identity still holds a lot of importance in society.

Activity 5 (Textbook Page No. 36)

Debate the positive and negative effects of heterogeneity in an urban setting.
Answer:
In urban areas, you will find people belonging to diverse groups such as class, occupation, caste, language, and religion, etc., all living in the same territory. There is continuous migration from tribal and rural areas as people come in search of employment, education, and healthcare and with the hope of raising their standard of living. Heterogeneity can be an advantage because it creates a cosmopolitan and tolerant approach, traditions, values, and customs helps to improve the social life of people as they learn about a new culture, customs, and languages which helps to improve brotherhood among people.

It can also create tensions, the ways of life of a city’s inhabitants are culturally differentiated and most cities have significant minority populations that are dominated by specific ethnic groups/cultures.

Activity 6 (Textbook Page No. 39)

In schools located in urban areas conduct a survey using a questionnaire or interview techniques, to understand problems in slum areas. Students from rural and tribal areas should do the same exercise on farmers’ problems. Write and present your report to the class.
Answer:
A survey or interview is to be conducted by students to understand problems in slum areas or tribal/rural farmer’s problems.
Sample of a questionnaire for the slum survey

• General Information
• Location
• No. of years you’ve been living here
• No. of earning members
• Total members in the family
• Education level of male adults
• Education level of female adults
• The monthly income of the family
• How often do the members fall in sick
• No. of elderly people (above 60 years)
• Principle occupation and industry of the adults.

Activity 7 (Textbook Page No. 40)

Gather information on various tribal, rural, and urban development programmes in your area. Present your findings to your class and follow them up with a discussion.
Answer:
(i) Urban Development Programmes
Pradhan Mantri Awas Yojana (Urban) or Housing for All by 2022 Mission:
The ‘Housing for All by 2022’ under the scheme of “Pradhan Mantri Awas Yojana — Housing for All (Urban)” launched by the Central Government aims to provide housing to all urban people by 2022. It provides central assistance to States and UTs for constructing houses to all eligible sections by concentrating on urban slums and economically weaker sections.

Swachh Bharat Mission (SBM):
A major associated urban development programme is making India’s urban centers clean. For this, the SBM targets to achieve 100 percent scientific management of municipal solid waste in 4041 statutory towns/ cities in the country by 2019.

(ii) Rural Development Programmes
The government assured to provide electricity and clean cooking facility to all willing rural families by 2022 under Ujjwala and Saubhagya Yojana.

Pradhan Mantri Awas Yojana – Gramin (PMAY-G) will provide 1.95 crore houses to eligible beneficiaries during its second phase (2019-20 to 2021-22) along with amenities like toilets, electricity, and LPG connections.

(iii) Tribal Development Programmes
On March 19, 2020, TRIFED, the Tribal Cooperative Marketing Development Federation of India launched the “Tech for Tribal” initiative. The initiative aims at providing entrepreneurship skills to the tribal people.
Pradhan Mantri Van Dhan Yojana It is an initiative that was launched in 2018. The Scheme aims to strengthen tribal producer companies. It was launched in 27 states.

Activity 8 (Textbook Page No. 42)

Visit a government primary or Ashram school in a tribal or rural or urban area. Find out from the school head about enrolment numbers, classes taught, the number of teachers, subjects they teach, problems they face, needs that they have. Write a report on your findings.
Answer:
[To be done by the student.]
General information:
There are a total number of 502 government Ashram schools under the tribal development department for the students belonging to socio-educationally backward tribal groups in the remote areas of the state. In order to provide quality education to the Scheduled Tribe students, the Central Government initiated “Ekalavya Residential Schools” on the basis of Navodaya Vidyalayas, through the funds distributed under Articles 275 (2) of the Indian constitutions, for the socio-economic development of the tribals in the country.

Activity 9 (Textbook Page No. 42)

What do you mean by rural reconstruction? Find out about programmes started by (a) government and (b) voluntary associations for people in rural India. Prepare a poster exhibition in your school or library.
Answer:
Rural reconstruction implies renovation of the villages for the total well-being of the people in villages. It is oriented to their social, economic, and political development. The principal objectives of rural reconstruction include (a) eradication of poverty by means of regeneration of cottage industries, the establishment of cooperative societies, improvement of transport, (b) spread of education, (c) progress of health, (d) the abolition of social malpractices like casteism, untouchability and the like.

In Post-Independence India, rural reconstruction programmes are affected through specific efforts. They include Land Reforms, Panchayati Raj, Co-operative Movement, Community Development Projects, and Five-Year Plans.

The Firka Development Scheme launched by Madras Government in 1946 aimed at the attainment of the Gandhian ideal of “Village Swaraj” by bringing about not only educational, economic, sanitary, and other developmental activities of villages but also by revitalizing the spirit of the people and making them self-confident and self-reliant. Sarvodaya Scheme was launched by the Bombay Government with a view to promoting the furtherance of Gandhiji’s constructive programme.

Class 12 Sociology Textbook Solutions Digest 

• Sociology Class 12 Chapter 1 Question Answers
• Sociology Class 12 Chapter 2 Question Answers
• Sociology Class 12 Chapter 3 Question Answers
• Sociology Class 12 Chapter 4 Question Answers
• Sociology Class 12 Chapter 5 Question Answers
• Sociology Class 12 Chapter 6 Question Answers
• Sociology Class 12 Passages Answers

Sociology Class 12 Chapter 5 Social Movements in India Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 12 Sociology Solutions Chapter 5 Social Movements in India Textbook Exercise Questions and Answers.

Social Movements in India Class 12 Sociology Chapter 5 Questions and Answers

1A. Complete the following statements by choosing the correct alternative given in the brackets and rewrite it.

Question 1.
The Chipko Movement is for ____________ (women’s empowerment, labour rights, saving the environment)
Answer:
saving the environment

Question 2.
The Bhartiya Lok Dal was started in the year ____________ (1954, 1964, 1974)
Answer:
1974

1B. Correct the incorrect pair and rewrite it.

Question 1.
(a) Women’s Movement – Gender equality
(b) International Decade of Women – From 1991-2001
(c) Towards Equality – Report on the Status of Women in India
(d) Feminist Movements – India after Independence
Answer:
(b) International Decade of Women – 1975-1998

1C. Identify the appropriate term from the given options in the box and rewrite it against the given statement.

S. A. Dange, Sarala Devi, Medha Patkar

Question 1.
Leader of Narmada Bachao Andolan.
Answer:
Medha Patkar

Question 2.
Significant role in the Trade Union Movement.
Answer:
S. A. Dange

1D. Correct underlined words and complete the statement.

Question 1.
The first Kisan Congress held in 1935 led to the establishment of the United Trade Union Congress.
Answer:
The first Kisan Congress held in 1935 led to the establishment of the All India Kisan Sabha.

Question 2.
The Women’s Indian Association was formed in Bombay.
Answer:
The Women’s Indian Association was formed in Madras.

2. Write short notes.

Question 1.
Farmers’ Movement
Answer:
Early Agitations: the early part of British rule was marked by an exploitative revenue system and zamindari system. Many small cultivators lost their rights over their hereditary land and resources. The famines and natural calamities during this period increased Indebtedness and exploitation This led to massive discontent among farmer Several revolts like the Deccan riots against money lenders, the upsurge by Bengal tenants against Zamindari, the Punjab Kisan struggles against money lenders, etc, took place during this period, two peasant struggles led by the National Congress the Champaran Struggle in Bihar against Indigo planters and the Satyagraha movement of the peasants in against collection of land revenue in a situation of crop failure

The emergence of Kisan Sabhas: many Kisan Sabhas were organised in Bengal, Punjab, and Uttar Pradesh to revolt against the initiative taken by the Congress party to support the interests of landlords. The Kisan Sabha movement started in Bihar under the leadership of Swami Sahajanand Saraswati, to oppose zamindari system Two struggles of the peasantry of the Bardoli district (Gujarat) broke out in succession which resulted in the formation of the All India Kisan Sabha (ALKS) at the Lucknow session of the Indian National Congress in April 1936. In Punjab, the farmers’ movement erupted under the leadership of Raja Mahendra Pratap. The Ghadar party played a very important role in mobilising farmers and peasants of Punjab together. In Gujarat, Mahatma Gandhi led the struggle of poor farmers against the British government in Kheda. In the Southern belt, the struggle erupted against the Forest Law. This phase is also characterized by the worsening of peasant position.

Post-Independence period: During this period the unrest was felt in the States were agriculturally, commercially developed States like Punjab, Haryana, Uttar Pradesh, Maharashtra, Gujarat, Karnataka, and Tamil Nadu, the movement became more organised, under Charansingh He opposed heavy mechanisation.the Bharatiya Kranti Dal (BKD) and the Bhartiya Lok Dal (BLD) in 1974. In 1973 a convention of farmers was held in New Delhi, followed by another convention in 1978. Which presented a 20-point charter of demands to the government like representation of farmers on decision-making bodies, bridging the imbalance between agriculture and industry, etc., In 1980, the formation of the Shetkari Sangatana under the leadership of Sharad Joshi and Karnataka Rajya Ryot Sangh under the leadership of M. D. Nanjundaswamy are milestones in the Farmers’ movement in India. With the processes of industrialization and globalisation, conditions have changed rapidly for farmers. In March 2018, thousands of farmers from different parts of Maharashtra got together to march to Azad Maidan (Mumbai), to convey to the government their grievances and frustrations.

Question 2.
Characteristics of Social Movement
Answer:
Social movement means when a group of people come together in an organized way, in order to bring change in society. Social Movements are different in nature, features, pace, and operations.

The important characteristics of Social Movements are:
Essentially collective in nature: Social movement is not an individual action. It involves collective action. A group collectively has to be part of the movement. A collective action that creates interest and awakening in a relatively large number of people.

Planned and deliberate action: Social movements have to be preplanned to be executed effectively. Movements are deliberate initiatives and not spontaneous or sudden in nature.

Ideology and objectives: A social movement is backed by an ideology. The ideology guides the course of the movement. There are set objectives and goals to achieve to bring about change in the social system.

Social change: Social movements are oriented towards bringing about a change. It usually demands a change in the already established order or it resists change initiated by the authorities.

Leadership: Collective action must be marked by some degree of organisation. The organisation must include leadership and a structure that defines how members relate to each other, make decisions and how to carry them. Leaders are must for guidance and person who influences others to accomplish the mission.

3. Write differences.

Question 1.
Pre-Independence and Post-Independence periods of the Women’s Movement in India.
Answer:

Pre-Independence period of women’s movement	Post-Independence period of women’s movement
(i) Pre-Independence period of the women’s movement overlapped with the Social Reform Movement in many ways.	(i) Post-Independence period of the women’s movement witnessed several issues like tribal unrest, economic crisis, which took away the singular focus of the women’s movement.
(ii) Pre-Independence movements challenged the customary practices which were discriminatory and revolted mainly against human rights violations in the form of Sati and ill-treatment of widows.	(ii) Post-Independence movements focused more on violence against women, sex stereotyping, and further legislative demands for equality of women.
(iii) Pre-Independence movements were led by social reformers like Raja Rammohan Roy, Jyotiba Phule, Maharshi Karve, and so on.	(iii) Post-Independence movements have mobilised masses in the form of women’s organisation, NGOs, SEWA, etc.
(iv) Pre-Independence movement needed the voice of others (social reformers) for the problems to be spoken.	(iv) Post-independence movement women are educated and aware and are ready to speak up for themselves.
(v) Pre-Independence movement lacked revolutionary social media.	(v) Social media plays a major role during the Post-Independence movement where these movements can reach across the globe and mobilised the youth on a large scale.
(vi) The Pre-Independence movement was more of a socio-religious movement.	(vi) The Post-Independence movement was more progressive in nature.

4. Explain the following concepts with examples.

Question 1.
Social Movement
Answer:
A social movement is a collective action to change or influence the existing social system by a group. Herbert Blumer has defined the social movement as “Collective enterprises to establish a new order of life.”

A social movement is defined as a collectively acting with some continuity to promote ore resist a change in the society or group of which it is a part. Some movements are directed to modify certain aspects of the existing social order whereas others may aim to change it completely.

A social movement is an organised effort of a large group of people to achieve a particular goal typically a social or political or political one, this may be to carry out resistance or undo a social change.

It is a collective challenge to the authorities organised group of people to come together to establish a new order of life.

Examples

• Environmental movements like the Chipko Movement and Narmada Bachao Andolan organised to protect and preserve our environment.
• Workers movement to protest against the exploit action done on workers like the minimisation of wages, poor working conditions, etc. by the industrialisation factory owners.
• Reform Movements – Arya Samaj, Satyashodhak Samaj, Peasant Movements, Backward Castes Movement, etc.

Question 2.
Environmental Movement
Answer:
Gadgil and Guha have defined Environmental Movement as, “An organised social activity consciously directed towards promoting sustainable use of the natural resource, halting environmental degradation or bringing about environmental restoration.” The terms Green Movement, Conservation Movement are also used alternatively to refer to the Environmental Movement.

Environmental Movement, is centered around a genuine concern for the conservation and improvement of the habitat around us, more specifically the environment and civilization.

Environmental Movement as an organized social activity consciously directed towards promoting sustainable use of natural resources halting Environmental degradation or bringing about Environmental restoration.

Environmental Movement has utilized non-violent ways to fight on issues like sustainable management of natural resources, protection of the Environment many movements are centered on ecology, tribal rights, human rights, ecofeminism, etc.

Environmental Movements are highly organised, its scope is wide ranges from being local to the global level.

The environmental movement surrounds issues related to ecology, health, human rights, tribal rights eco-feminism etc.

Harsh Sethi has presented five prominent categories of struggles associated with environmentalism, namely

• forest and forest resources
• land use
• water
• anti-dam
• against different types of pollution and marine resources.

Examples
The Chipko Movement took place in 1973 in the Chamoli district of Uttarakhand where villagers and women in large numbers hugged the trees where the contractors reached the villages to cut the tree. This was to protest against deforestation and save the forest.
Narmada Bachao Andolan – When it was realised that the building of a dam would deprive local inhabitants of their livelihood and displace them, the need to mobilsed and protest against such a venture was felt. In 1985, the Narmada Bachao Andolan (NBA) emerged as one of the powerful resistance movements under the leadership of Medha Patkar.

5A. Complete the concept map.

Question 1.

Answer:

6. Give your personal response.

Question 1.
Has the study of Environmental Education had any effect on your behaviour?
Answer:
The study of environmental education has promoted pro-environmental behaviour which plays important role in solving the problem of the environment. It has increased concern about global and local environmental problems and issues.

Environmental education has created awareness about various environmental issues like how industrialisation and development have led to deforestation and after problems like various pollution, land sliding degradation that endangers our human life and society Above all it has made me release there is need to protect and preserve our environment.

It has helped me to engage in environmental activism like taking shorter showers, reducing private transport, etc. It has taught us how to use the present and future resources optimally to avoid further depletion of the ozone layer, global warming, etc.

Field trips and cleanliness drive camp has taught us to keep our surrounding clean and preserve our natural resources for future. Environmental education has promoted a sense of community involvement in me and has helped me to understand how nature works.

Question 2.
Why is it important to raise social concerns through social movements?
Answer:

• In democratic societies, collective voice on various issues like rights, welfare, and well-being of people has brought changes in society.
• Social movements are collective actions of organised groups who have goals or a demand to change the existing system.
• For instance, during the women’s movement when various issues of consent like equal rights, education, women’s empowerment were raised they demanded a change in the existing system of authority.
• The result of their protest brought various changes. The Constitution of India and Indian law laid down measures for the protection of women’s rights, all these have improved the position of women in present times.
• So, when social concern is raised through social movement, it brings about changes in all aspects of society.

7. Answer the following question in detail. (About 150-200 words)

Question 1.
‘Social movements play an important role in bringing about changes in society. With reference to this statement, choose any two different social movements that you have studied and comment on:
(i) The Issues related to the movement, and
(ii) How the movement has brought about changes in Indian society.
Answer:
A social movement is an organized effort by a significant number of people to change or resist change. It is a collective action where individuals work tirelessly for months, years, or decades together to change that has mobilised the social structure and social system of the society.

The two movements that had a great impact in changing Indian society are:
(i) Women’s Movement
Women have suffered for countless centuries. The Women’s Movement is divided into three phases they are as follows:
The first phase covers the period of the 19th century where various social reformers like Raja Rammohan Roy, Jyotirao Phule. Justice Govind Ranade and many reformers. Who challenge the unwanted customs like Sati, child marriage, widow remarriage, etc., their efforts and supports of British legislation various laws were enacted like Sati Prohibition Act (1829), The Widow Remarriage Act (1856), The Female Infanticide (Prevention) Act (1870) and so on.

The second phase of the movement gave a new look to the Women’s Movement, it leads to women participating in the liberation of women and freedom movement till the 20th century.

Feminists like Margaret Cousins formed the Women’s Indian Association, they came up with new ideas about education for women. Participation of women in various national movements like civil disobedience, satyagraha’s, non-cooperation movement, etc., and the influence of Gandhian philosophy inspired women to speak up for themselves.

The third phase of the Women’s Movement shifted towards equality issues of patriarchy, violence against women, crime, dowry deaths, etc. In this phase, various women’s organisations, NGOs, etc. participated to fight for women’s rights and injustice done to them.

In the fourth phase, women from different walks of life joined their hands together in the mission of women’s empowerment in India, summarise women’s movements in India has certain ideologies and objectives like women’s liberation, right to education, struggle for equal rights, violence against women’s and their empowerment. These have changed the position of women in India to a great extent.

(ii) Workers Movement in India
Industrialization not only boomed the Indian economy but brought two classes in society i.e., the industrialist and the working class.

Modern Industry thrives on profit, this brought exploitation of workers. This occurred in terms of extraction of work, minimization of wages, long hours of work, delays in promotion, reduced wages, and poor working conditions.

These issues led to the formation of the Worker’s Movement in India.

The first phase of protest was a group of workers without planning and organization. In 1875 Shapurji Bengalee revolted against bad conditions of labour, his efforts resulted in the enactment of the First Factories Act 1881.

Narayan Meghaji Lokhande known as the father of the Indian workers’ movement set up the first workers’ organization in India i.e., The Bombay Mill hands association 1884, highlighted the problems of workers and passed resolutions to improve the conditions.

The second phase saw the formation of the Trade Union. Strikes became a Powerful Weapon in hands of labour, several strikes were seen from 1918 to 1920.

The Industrial disputes forced to organized Trade Union in India i.e., the establishment of AITUC- All India Trade Union Congress 1926, under the chairmanship of Lala Lajpat Rai, Bombay Textile Labour Union by N. M. Joshi first union to gets its recognition under Act in 1926.

Trade unions diversified on different ideologies, in order to bring in different coordination’s the National Trade Union Federation (NTUF) was established. Still, there were differences of opinion, in 1947s the Indian National UNION Congress (INUC) was established to safeguard and promote the rights of workers. Various trade unions emerged when Congress came into power, like the Bharatiya Mazdoor Sangh (BMS), United Trade Union Congress (UTUC), and so on.

There were strikes and disputes between management and factory workers meantime came the Industrial Dispute Act of 1947, which used mechanisms like conciliation, arbitration, and adjudication, to resolve the conflicts between management and workers.

The workers’ movement lost its momentum after the 1970s. Textile industries went on strikes, the Great Bombay Textile Strike 1982, under the leadership of Datta Samant. The demands of the workers were a hike in wages, bonuses, scrapping of the Bombay Industrial act of 1947. The strike lasted for a long time and resulted in a negative impact on the industrial relations between labour, industry, and the government.

Further in recent times, the Ministry of Labour gave recognition to central trade union organizations like AITUC, INTUC, AND SEWA.

To sum up, the worker’s movement, began with philanthropists working for the betterment of workers, later on, workers themselves became leaders who started fighting for the workers’ rights, the role of government to solve disputes with globalization the role of the government has altered.

Activity 1 (Textbook Page No. 70)

Small group discussion: Form groups of 5-7 students. Identify various forms of social injustice that you have observed in your village/town/locality. Make a list of the same. Find out names of various organisations that work to remove such injustices or which create awareness about the injustices. (For example, the problems faced by disabled persons, or migrants.)
Answer:
List of social injustice found in Indian society.
The caste system, poverty, child labor, child marriage, low status of women, gender inequality at work, dowry system, the problem faced by women, the problem faced by slum children, migrants, disabled, etc.

(i) Social injustice seen among slum children’s
Form of social injustice we see in our nearby slum area such as lack of proper sanitation, safe drinking water, shortage of space, lack of quality education in municipal schools, high proportion of girls are dropouts to support their family, they work as domestic maids. Though there are legal measures to protect human rights we see child labour is on rampant in slums.

Smile Foundation, beginning in the corridors of education, it has adopted a lifecycle approach with intensive programmes which addresses the needs of less privileged children, their families and the larger community.

Asha for education projects deal with educational issues from pre-primary schooling to professional education in locations from urban slums to isolated rural areas.

(ii) The problem faced by migrants
Migrants are more vulnerable to discrimination and exploitation as many of them are poor, illiterate, and live in slums and hazardous locations prone to disaster and natural calamities. There is a lack of urban policies and programmes catering to the needs and settlements of migrants.

The National Domestic Workers’ Movement.

(iii) Challenges faced by disability
Disabled face problem of loss of independence, transportation, accessibility issue, loss of independence, education, employment etc.

Narayan Seva Sansthan, established in 1985, is a non-profit charitable organization based in Udaipur, Rajasthan. It is known for providing philanthropic services in the field of treatment and rehabilitation of polio-affected people without discrimination of religion, region, caste, or gender.

Activity 2 (Textbook Page No. 72)

Find out about women’s groups/NGOs in your locality (e.g. anganwadi women teachers, lesbian women, Dalit women’s groups, Muslim women’s organisations). Visit their organisation to find out about the work that they do. You may interview the group members or their volunteers, to find out about the nature of their work or outreach programmes, problems they face etc. Present your findings in class. Initiate a discussion.
Answer:
(i) Self Employed Women’s Association: SEWA is a trade union registered in 1972. It is an organisation of poor, self-employed women workers. These are women who earn a living through their own labour or small businesses. They do not obtain regular salaried employment with welfare benefits like workers in the organised sector. They are the unprotected labour force of our country. Constituting 93% of the labour force, these are workers Of the unorganised sector. Of the female labour force in India, more than 94% are in the unorganised sector. However, their work is not counted and hence remains invisible.

(ii) National Federation of Dalit Women (NFDW): All India Dalit Women Forum and Maharashtra Dalit Mahila Sangasthan etc., address the issues of women empowerment from socially marginalized communities.

Activity 3 (Textbook Page No. 75)

Form groups of 6 students. Identify a workers’ movement in your locality or region. Make a PPT of 12 slides. The content should provide information on how they were established, the significant persons associated with the movement, their major output or successes, the challenges they faced. Make your presentation in class. All group members should discuss a minimum of 2-3 points. The presentation may be followed by a Q&A session.
Answer:
The National Domestic Workers’ Movement [Registered as National Domestic Workers’ Welfare Trust under the Bombay Public Trust Act 1950, Regd. No. E-17253-(Mumbai)] has been at the forefront of championing the rights of domestic workers, children in domestic work and migrant domestic workers, since 1985. It was founded by Dr. (Sr.) Jeanne Devos.
NDWM encourages empowerment of domestic workers through solidarity, participation and leadership training. Together we work for the labour rights of domestic workers, seeking dignity and justice.

The challenges faced by them are:

• The stigmatisation of domestic workers and their work.
• Total absence of Rights and Legal protection.
• Absence of training, support and bargaining power.

The objectives of the movement are:

• Dignity for domestic work and domestic workers.
• Rights and Legal Protection.
• Support and empowerment.

Activity 4 (Textbook Page No. 77)

Collect newspaper and journal reports on farmer suicides in the past year. Display this information on your class bulletin board.
Answer:
Articles on farmer’s suicide for reference
The geography of farmer suicide
Vishnu Padmanabhan, Pooja Dantewadia | Livemint | Updated : Jan 16, 2020

12 Nashik farmers ended lives in’ 20 so far, 63% drop since last year
Abhilash Botekar | TNN | Times of India | Updated : May 26, 2020

10,349 farmers committed suicide in 2018 : NCRB
PTI | Last Updated Jan 09, 2020 | The Economic Times

Activity 5 (Textbook Page No. 80)

(A) Have you heard of Greta Thunberg? Discuss the effect of her activism.
(B) View the film ‘Lakir ke is Taraf by Shilpa Ballal.
Then have a class discussion.
Answer:
(A) Swedish climate youth activist Greta Thunberg, has received worldwide recognition for her efforts to fight climate change. With the simple message “School strike for climate” handwritten on poster board, she began skipping school on Fridays and protesting outside the Swedish Parliament. Thanks to social media, her actions have spread and influenced millions of young people all over the world to organise and protest.

(B) ‘Lakir ke is taraf a documentary made by Shilpa Ballal, highlights some of the concerns surrounding the Sardar Sarovar Project that led to the beginning of the Narmada Bachao Andolan in 1985. It is 85 minute documentary which enables viewers to understand the situation through the lens of the disadvantaged villagers, who were compelled to leave their ancestral property and witness the submergence of their homes, land and cattle.

Activity 6 (Textbook Page No. 81)

(i) Identify any 5 conservation/environmental initiatives (e.g. Go Green, Save the Forests, Save Aarey, Eco-friendly Ganpati)
(ii) Make group presentations in class about their aims, objectives, and activities.
(iii) This may be followed by a class discussion or home assignment.
Answer:
(i) Swachh Bharat Abhiyaan, is a mass movement launched by Prime Minister Narendra Modi in 2014, develops the responsibility among Indian citizens to keep our surroundings clean and to achieve Mahatma Gandhiji’s aim to clean India.

(ii) Namami Gange Programme Narendra Modi took over as the Prime Minister of India in 2014. In June that year, recognizing the cultural and environmental importance of the river Ganga, the ‘Namami Gange Programme’ was approved by the Union Government.

(iii) Project Tiger, is a tiger conservation programme launched in April 1973 by the Government of India during Prime Minister Indira Gandhi’s tenure. The project aims at ensuring a viable population of Bengal tigers in their natural habitats, protecting them from extinction, and preserving areas of biological importance as a natural heritage.

Class 12 Sociology Textbook Solutions Digest 

• Sociology Class 12 Chapter 1 Question Answers
• Sociology Class 12 Chapter 2 Question Answers
• Sociology Class 12 Chapter 3 Question Answers
• Sociology Class 12 Chapter 4 Question Answers
• Sociology Class 12 Chapter 5 Question Answers
• Sociology Class 12 Chapter 6 Question Answers
• Sociology Class 12 Passages Answers

Sociology Class 12 Chapter 4 Processes of Social Change in India Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 12 Sociology Solutions Chapter 4 Processes of Social Change in India Textbook Exercise Questions and Answers.

Processes of Social Change in India Class 12 Sociology Chapter 4 Questions and Answers

1A. Complete the following statements by choosing the correct alternative given in the brackets and rewrite it.

Question 1.
The use of computers to streamline job applications is called __________ (industrialization, globalisation, digitalization)
Answer:
digitalization

Question 2.
An urban way of life is characterized by __________ (cohesiveness, uniformity, impersonality)
Answer:
impersonality

1B. Correct the incorrect pair and rewrite it.

Question 1.
(a) Copying western culture – Modernisation
(b) Growth of cities – Urbanisation
(c) Increase in production – Industrialisation
(d) Radical transformative use of technology – Digitalisation
Answer:
(a) Copying western culture – Westernisation

1C. Identify the appropriate term from the given options in the box and rewrite it against the given statement.

Urbanism, Industrialisation, Digitalisation

Question 1.
The FYJC On-line Admission process in metropolitan cities.
Answer:
Digitalisation

Question 2.
Mechanisation of the process of production.
Answer:
Industrialisation

1D. Correct the underlined words and complete the statement.

Question 1.
The Industrial Revolution took place in the sixteenth century.
Answer:
The Industrial Revolution took place in the 17th and 18th centuries.

Question 2.
The LPG Policy was started by Smt. Indira Gandhi.
Answer:
The LPG Policy was started by Dr. Manmohan Singh.

2. Write short notes.

Question 1.
Negative effects of digitalisation
Answer:

• Digitalisation is the use of digital technologies for handling data of various nature for various purposes. It has a negative impact on small-scale industries because large industries have greatly adapted to the changing scenario but small ones are finding it difficult to accept and get used to digitalisation.
• Impact on marketing and consumer behaviour. Questions relating to individual privacy in the web world arises.
• Excess and uncontrolled use of digital media results in addiction, cyberbullying, anxiety, depression, etc.
• It affects not only social and physical but also mental health is hampered due to excessive and uncontrolled use of digitalisation.

Question 2.
Consequences of Industrialisation
Answer:

• Industrialisation means the process of starting and encouraging heavy industries in society.
• Due to industrialisation, a modern class system has emerged in India.
• A spurt in the growth of factories and industries.
• The development of industries led to the mechanisation of workplaces.
• The emergence of division of labour and specialisation
• The emergence of automation and mechanisation led to capital intensive.
• The process of industrial growth led to the large-scale emergence of factories.
• This in turn resulted in migration to places nearer the factory sites, leading to the growth of metropolitan cities, which have resulted in the breakdown of joint families.

3. Write differences.

Question 1.
Industrialisation and Urbanisation
Answer:

Industrialisation	Urbanisation
(i) Meaning: It means the use of unbiotic power such as electricity and steam for the mass production of goods.	(i) Meaning: Urbanisation consists of an inward flow of a large number of people from scattered rural areas to urban communities.
(ii) Origin: Industrialization started in England due to the impact of the industrial revolution.	(ii) Origin: Urbanization is the consequence of industrialization.
(iii) Nature: Industrialisation reflects mechanisation of workplaces and spurt in the growth of factories and industries.	(iii) Nature: Urbanisation reflects the migration of people from all over the country continuously, in search of work.
(iv) Characteristics: The adoption of the revolutionary changes occurred in the production system i.e. use of heavy machinery and automation.	(iv) Characteristics: The adoption of the civil administration like law and city police for the urban area.
(v) Impact: Due to industrialisation impact of scientific and technical knowledge has been increasing. So, people are accepting rationalism and secularism.	(v) Impact: Due to urbanisation, the traditional belief system has been changed and become more secular in their outlooks, new educational fields are created in cities.
(vi) Effect: Industrialisation has led to the breakdown of joint families and the shrinking size of families.	(vi) Effect: Urbanisation has led to the notion of being “lonely in a crowd”.

Question 2.
Modernisation and Globalisation
Answer:

Modernisation	Globalisation
(i) Meaning: “Modernisation is the current term of an old process of social change whereby less developed societies acquire the characteristics common to more developed societies.”	(i) Meaning: Globalisation refers to “all those processes by which the people of the world are incorporated into a single world society.”
(ii) Characteristics: Modernisation reflects a rational outlook and scientific temperament and discarding traditional ways as these hinder the progress of the society.	(ii) Characteristics: Globalisation reflects the new economic policy means LPG policy which opens the door for the Indian economy and India became part of a wider global economy.
(iii) Manifestations: The adoption of the progressive ideas of the developed countries such as industrialisation and computerisation are its manifestations.	(iii) Manifestations: It leads to the transfer of resources, goods, and capital across the country.
(iv) Impact: Modernisation in every walk of life has contributed to the material progress of society and the well-being of individuals.	(iv) Impact: Globalisation has promoted industrialisation, expanded market, increase export as well as export area. Globalisation has created various new opportunities of employment.

4. Explain the following concepts with examples.

Question 1.
Digitalisation
Answer:

• Digitalisation is the use of digital technologies for handling data of various nature for various purposes.
• It involves the process of digital transformation, which improves the performance of the business.
• It leads to frequent changes in business models due to growth in newer technologies.
• Digitalisation is based on technology, innovation, research, and development.
• Digitisation has escalated the speed of the processes with a far greater extent of accuracy.
• Digitisation is based on technology, innovation, research, and development that has encouraged human minds to invent, innovate, patent, and create.
• Example: Artificial intelligence, e-governance, e-commerce, e-learning, e-trade, e-shopping, integration of technology for the purpose of education in the 21st century, etc.

Question 2.
Urbanisation
Answer:

• Urbanisation is a process of migration of rural population to urban areas.
• In this process, people also adopt the urban lifestyle, which means “urbanism as a way of life”.
• It results in the decline of the joint family and the emergence of the nuclear family secondary type relations, calculative, independent, rational, less impact of traditions, family, religion, customs etc.
• Urbanisation led to a heterogeneous gathering of people has led to the breakdown of several traditional barriers, where one’s contribution becomes more valued.
• Overpopulated, mega metro cities.
• Example: Mumbai, Pune, Nagpur.

5A. Complete the concept map.

Question 1.

Answer:

5B. State whether the following statements are True or False with reasons.

Question 1.
The clothes one wears are indicative of an individual’s level of modernization.
Answer:
This statement is False.

• Being modern doesn’t mean one should be loaded with devices, gadgets, and clothes.
• Modernisation means rationalism, scientific outlook and willingness to receive new ideas, examine alternatives, find new pathways, to explore creative ways to solve problems.
• Persons who claim to be modern are willing to examine daily events, literature, culture, art, customs, beliefs from a critical point of view and be able to explain the constructive and destructive aspects of a phenomenon.
• Being ‘modern’ cannot be limited to only using modern devices or gadgets or fashionable clothes.

Question 2.
Urbanisation can have negative effects on our social relationships.
Answer:
This statement is True.

• Urbanisation means the migration of rural people to urban areas, that results in family discords and breaking up of joint families.
• Due to urbanisation materialistic approach is increased and reduces the emotional ties and develops secondary relationships among people.
• They develop a certain way of life which is typical of the urban mindset: distant, secondary-type relations, calculative, independent, rational, less impact of traditions, family, religion, customs etc.
• The urban environment and way of life are more materialist, radical, commercial, individualist, and non-conforming. Urbanisation has led to the notion of being “lonely in a crowd”.

6. Give your personal response.

Question 1.
Shagufta Ranawat and her joint family have been living in Nagpur city for almost three generations. Their grandchildren are uninclined to want to settle down in their grandparent’s village. Give two possible reasons for the grandchildren’s view.
Answer:
1st View: As Shagufta Ranawat and her family from last three generations living in Nagpur city. Nagpur is one of the mega metro cities of India which is loaded with full of infrastructural facilities as well as employment opportunities, gender equality even through materialistic approach it has a rational and scientific outlook. So, grandchildren don’t want to leave Nagpur city and settle down in the village.

2nd View: Grandchildren know that now grandparents are age-old and advanced medical facilities will not be easily available during emergencies. So for precautionary measure of grandparent’s health, living in Nagpur city which is a well-developed hub is good for them.

Question 2.
Some people feel insecure about digitalisation processes, for example, in banking or online purchasing. Why do you think this is the case?
Answer:
Yes, some people feel insecure about digitalisation processes because of being computer phobic or computer illiterate, as they don’t trust the internet and perceived security risks. The perception that someone else has access to your bank account is a deal-breaker for many. It’s a big jump into the unknown with your hard-earned money especially if you have no one to explain it to you.

7. Answer the following question in detail. (About 150-200 words)

Question 1.
“The World Wide Web is a source of information and misinformation”. Discuss this statement with regard to the impact of the internet on:
(i) Parents
(ii) Children
(iii) School
Answer:
(i) Impact of the Internet on Parents:

• Parents know that the internet is a window opening to the whole world and as a tool to get information.
• Parents are aware of the positive and negative effects of internet use.
• Parents know that the internet is useful for attaining information.
• They mainly consider it as an effective means of communication due to instant messaging services that can communicate to any part of the world.
• It improves business, interactions, transactions saving vital time.
• Banking, shopping online has made life less complicated for parents.

(ii) Impact of the Internet on Children:

• Maximum children are busy playing games online.
• Increased use of the internet among children is making them feel lonely and depressed.
• More time spent online means children spent less time with family and friends or working on hobbies.
• Internet allows children to participate actively in a self-learning environment.

(iii) Impact of the Internet on School:

• The internet has not only increased the amount of learning possibilities in the classroom but it has created infinite amounts of learning opportunities for students and teachers.
• Use of internet in the school improves the quality of education in many ways.
• Teachers can use online materials to prepare lessons.
• The Internet plays a very vital role in education.

Activity 1 (Textbook Page No. 59)

Identify any four cities and study data about their industrial growth. Presents your findings to your class and follows them with a discussion.
Answer:
(i) Industrial growth in Mumbai:

• Mumbai is the economic capital of India.
• In earlier days cotton textile industry dominated Mumbai’s economy, but now Mumbai’s economic base is diversified.
• Textiles industries still remain important, but the city’s industries include petrochemicals, automobile manufacturing, metals, electronics, engineering, food processing, and a wide range of light manufacturing.

(ii) Industrial growth in Pune:

• From a small university town to IT hub, Pune has changed its face over the years.
• Numerous automobile manufacturers and ancillary companies have today invested heavily in Pune.
  e.g. TATA motors, Cummins, etc.

(iii) Industrial growth in Nagpur:

• One of the largest industrial estates approximately 6000 Hectares of Asia is located at Butibori near Nagpur.
• About 47% of Maharashtra State’s power is generated around Nagpur.

(iv) Industrial growth in Kolkata:

• Industrial growth rate of West Bengal is 1.1% higher than the national average.
• The growth and development are around the capital city of Kolkata.
• Kolkata is home to many industrial units, major sectors are steel, mining, minerals, cement, etc.

Activity 2 (Textbook Page No. 60)

Get 4 volunteers from your class to share their experiences (physical environment, economic life, customs, food, religious practices etc.) in a rural village or city, in 5-7 minutes each. They may make a PPT with visuals to support their presentations. Follow up with a class discussion.
Answer:

	Volunteer – 1 Village – Khed, Junnar Taluka	Volunteer – 2 Village – Ghodegaon, Manchar Taluka	Volunteer – 3 City – Pune	Volunteer – 4 City – Mumbai
Physical Environment	Clean, pure, and healthy air	Clean, pure and healthy air	Pollution and overcrowded	Pollution and shortage of land
Economic Life	Agrarian (Poor)	Agrarian and domestic business	Industry and factory oriented (Rich)	Industrialisation (Rich)
Customs	Traditional and superstition bound	Tradition and superstition bound	The rational and scientific perspective	Follow the customs rationally
Food	Jawar, wheat, rice (Homemade)	Staple food	Materialistic approach	Materialistic view
Religious practices	Follow judiciously and blindly	Follow blindly	Modern/critical thinking	Modern/critical thinking

Activity 3 (Textbook Page No. 62)

Conduct a 2-minute extempore speech competition in class on the topic: “Modernisation may be perceived as a challenge in a traditional society.”
Answer:
The following pointers will help you prepare a speech.

• It is a process of social transformation.
• The developing countries imitate the western model of development. Thereby the traditional society becomes a technologically modern society.
• It develops new attitudes, new values and social relationships.
• It has paved a way for developing a scientific temperament.
• It encompasses social, economic, political, religious, and intellectual changes.
• Modernisation is a current term of an old process of social change.

Activity 4 (Textbook Page No. 63)

Given below is a way of finding out about people’s lives. It is called narrative research. It is all about hearing people’s stories.
Few volunteers from your class may speak to 1-2 small shops in the area and find out about their business. When did it start? Who started it? Are there changes in their sales? Are there changes in people’s behaviour? Are there any problems faced by the sellers? If so, what are they?
Write about their stories in about 200-300 words. Share with your class. See if you can see a pattern of experience or behaviour.
Answer:
The below example will provide you with pointers for your own narrative research.

• Shop Name – Pooja (General Stores)
• Owner Name – Mr. XYZ
• Area – Badlapur (West), Thane
• When did it start – 1990
• Who started it – Mr. XYZ’s Father
• Are there changes in their sales? – Yes, up and downs in profit margins.
• Are there changes in people’s behavior – Yes, due to last 3 decades won the trust of the people
• Are there any problems faced by the sellers – Yes
• What are they – Loss of profit margins recession, natural calamity like a flood.

Activity 5 (Textbook Page No. 65)

Identify any three Higher Secondary School teachers in your locality or school. Collect information about (a) the subject they teach, (b) their qualifications (e) number of years of teaching experience, (d) whether they have computers in their school/college, (e) whether they use computers and if yes, for what purpose? Report your findings in class.
Answer:

Questions	Teacher – 1 (Ms. L)	Teacher – 2 (Ms. M)	Teacher – 3 (Mr. X)
The subject they teach	English	History	Marathi
Qualification	M.A, B.Ed., M.Phil. (Eng.)	M.A., B.Ed. (History)	M.A., B.Ed. (Mar.)
Teaching experience	5 Years	10 Years	9 Years
Whether they have computers in school/college	Yes	Yes	Yes
Whether they use computers and if yes, for what?	Yes, for preparation of notes, questions papers, research work, and references.	Yes, for making notes.	Yes, for making notes.

Activity 6 (Textbook Page No. 65)

‘Globalisation has a positive effect on Indian society.’ Form two teams of four students each, and conduct a class debate. The teacher may prepare a blackboard summary of the learning points. It can be followed by an open discussion of observations made by students.
Answer:
(i) Globalisation has a positive effect on Indian Society: (Debate 1st side)

• It’s a universal process.
• Transformation of the national economy into global economy.
• The growing economic interdependence of the countries of the world.
• Integration of the world economy, free trade.

(ii) Globalisation has a negative effect on Indian Society: (Debate 2nd side)

• The role of the state, the public sector has been curtailed by privatisation.
• An increasing number of young immigrations of the young technocrats to the developed countries, leaving behind the aging parents.
• There is an increase in the family discords and break up of more and more families and marriages.
• The small-scale industries face stiff competition from the large-scale industries and their multinational counterparts.

Activity 7 (Textbook Page No. 67)

Hold a class discussion at the end of each process of change, to discuss the positive and negative impact of each process. Develop a flow chart or concept map for each process of social change.
Answer:

Class 12 Sociology Textbook Solutions Digest 

• Sociology Class 12 Chapter 1 Question Answers
• Sociology Class 12 Chapter 2 Question Answers
• Sociology Class 12 Chapter 3 Question Answers
• Sociology Class 12 Chapter 4 Question Answers
• Sociology Class 12 Chapter 5 Question Answers
• Sociology Class 12 Chapter 6 Question Answers
• Sociology Class 12 Passages Answers

Sociology Class 12 Chapter 6 Social Problems in India Question Answers Maharashtra Board

Balbharti Maharashtra State Board Class 12 Sociology Solutions Chapter 6 Social Problems in India Textbook Exercise Questions and Answers.

Social Problems in India Class 12 Sociology Chapter 6 Questions and Answers

1A. Complete the following statements by choosing the correct alternative given in the brackets and rewrite it.

Question 1.
The Domestic Violence Act was passed in the year ___________ (1995, 2005, 2011)
Answer:
2005

Question 2.
One of the causes of farmer suicide is ___________ (multi-cropping, indebtedness, climate change)
Answer:
indebtedness

1B. Correct the incorrect pair and rewrite it.

Question 1.
(a) Marijuana – Drug addiction
(b) Violent films – Internet addiction
(c) Selfitis syndrome – Substance addiction
(d) Country liquor – Alcohol addiction
Answer:
(c) Selfitis Syndrome – Mobile addiction

1C. Identify the appropriate term from the given options in the box and rewrite it against the given statement.

Narcotic drugs, Patriarchy, Gender discrimination

Question 1.
A problem faced by transgender persons,
Answer:
Gender discrimination

Question 2.
It can lead to physical health problems.
Answer:
Narcotic drugs

1D. Correct underlined words and complete the statement.

Question 1.
Alcoholics Anonymous helps drug addicts.
Answer:
Narcotic Anonymous helps drug addicts

Question 2.
Aging is an artificial process.
Answer:
Aging is a natural process.

2. Write short notes.

Question 1.
Effects of addiction
Answer:
Addiction means, a situation of psychological and physical dependence on alcohol, drugs, the internet, or mobiles.
The psychological effect on the individual: Addiction leads to a dependency on alcohol, narcotic drugs, medicinal drugs, the internet, social media, and even mobile phone. There could emerge a need for validation for every single image that is uploaded.

Impact on family: Alcohol addiction problems pose a threat to stable family life resulting in domestic violence. Addiction to mobiles can lead to loneliness within the family because of a lack of communication.

Impact on health: The levels of stress, anxiety, and aggression can take their toll on the physical, mental and emotional well-being of addicts as well as others in the family.

Impact on work: it can adversely affect levels of commitment, efficiency, an increase in instances of sexual harassment, exploitation of vulnerable people, inability to focus on any activity, increased absenteeism, etc.

Question 2.
Measures to tackle the problem of aging.
Answer:
Aging is an inevitable and irreversible biological process.
Role of the Government – The Ministry of Social Justice and Empowerment has the responsibility to formulate policies and implement programmes for the care of the aged.

POLICY – The National Policy on Older Persons (NPOP) envisages support from the state government towards older persons’ care via. the provisions of shelter, support, healthcare facilities, etc.

Role of organizations/NGOs – NGOs HAVE contributed significantly towards helping the problem of the aged in India. For example, in Help Age India, Harmony India Today there are online communities that can lend support.

Role of Education – Schools can help through community service projects, outreach programmes, socially useful productive work and NSS create awareness about the problems of the elderly, aged, and senior which can inculcate values of caring for them.

Role of Family – Parents, and relatives can play a major role in creating a suitable atmosphere within the involving them in activities.

Above are the measures which we can implement to tackle the problem of aging.

3. Write differences.

Question 1.
Social Problem and Individual Problem
Answer:

Social Problem	Individual Problem
(i) Meaning: A social problem is faced by numerous persons is described as a social problem.	(i) Meaning: A problem that is faced by an individual and his/her family is described as an individual problem.
(ii) Effects: Anti-social norms behaviour is considered as a social problem as it affects the wellbeing of the entire society.	(ii) Effects: An individual’s own habit, lethargy, inertia, personality is an individual problem that may affect the well-being of an individual, thus the cause of the problem rests with the individual.
(iii) Solution: Removal of social problems requires collective efforts to the wellbeing of the entire society.	(iii) Solution: The efforts of the concerned individual may be sufficient to save his/her problem.
(iv) Nature: A social problem is rooted in the individuals who constitute the society. When the problem of poverty is tackled, the problem of poor individuals gets solved.	(iv) Nature: When the scope of a personal problem enlarges and is faced by numerous individuals, it becomes a social problem, e.g. Unemployment
(v) For example, Ageing, Unemployment, Farmers’ Suicide, Domestic Violence, Addiction, corruption, overpopulation are social problems.	(v) For example, lack of job opportunities, matching one’s education or skills, conventional mindsets of a community, lack of political will, etc., are individual problems.

Question 2.
Mobile addiction and Drug addiction
Answer:

Mobile addiction	Drug addiction
(i) Nature: It refers to an obsession with mobile phones for various reasons, and a desire to constantly upgrade one’s mobile phone.	(i) Nature: It refers to a physical and biological dependence on drugs which leads to unpleasant symptoms when the person stops using the substance.
(ii) Causes Easy access to the internet due to which it is flooded with information, misuse of mobile phones for destructive, negative, and vested purposes.	(ii) Causes Peer pressure, curiosity, personal and psychological conditions such as depression/inferiority/superiority complex.
(iii) Effect: Almost constantly on call, cybersex addiction, online compulsions, virtual relationships, etc., are the effects of mobile addiction.	(iii) Effect: Dependency on drugs, stress, anxiety, aggression or irritability can take its toll on addicts. Inability to focus on activity etc., are the effects of drug addiction.
(iv) Measures: Self-assessment, getting involved in participative activities such as hobby classes, sports and games can help in building positive experiences for individuals which can help to tackle mobile addiction.	(iv) Measures: Creating awareness among the public, counseling, laws, drug addiction clinic, mass media, etc., are the measures to tackle drug addiction.

4. Explain the following concepts with examples.

Question 1
Domestic Violence
Answer:

• Domestic violence refers to abuse within the family, violence implies psychological, emotional, verbal, and physical torture. It is a repeated/habitual pattern of behaviour. Domestic violence cuts across all classes, ages, categories, stress, and genders.
• Causes of domestic violence are patriarchal system, dysfunctional, relationships, vulnerability, etc.
• It is necessary to create awareness of the fact that domestic violence is not acceptable in a civilised 21st-century society.
  Examples: Snide remarks, bickering, labelling, verbal spats, and physical assault.

Question 2.
Skill Development
Answer:

• Skill development refers to the identification of skill gaps and developing the existing skills to enable a person to achieve his/her goals so that there will be no more problems of unemployment due to lack of adequate skills.
• The current generation lacks the required skills and there is a humongous gap between the skills existing in a person and the skills demanded by the industry.
• Hence there is a desperate need to cultivate skills especially those which are employment worthy or those which can promote self-employment, and develop the entrepreneurial potential of the learners.

For Example Rashtriya Uchchatar Shiksha Abhiyan (RUSA), the salient feature of which is to enable institutions of higher education for capacity building in different fields of employment, communication skills, analytical and research skill,s, etc.

5A. Complete the concept map.

Question 1.

Answer:

5B. State whether the following statements are True or False with reasons.

Question 1.
Technology is always useful for social progress.
Answer:
This statement is False.

Though technology produces skilled workers, good quality material and well-paid job opportunities, materialistic comfort, easy travel, communication of media, easy access to information, and present opportunities for social progress. It has an adverse impact too.

The Internet has given us access to data which is good for many reasons but the internet also is a means to an entire virtual world which can be problematic it may lead to internet addiction when there is a compelling need on the part of an individual to have to continuously access specific internet sites for gaming, adult sites, pornography, social media, entertainment, and stimulation.

Similarly, if one goes beyond a mobile phone like a gadget, to what the phone does for us, it opens a Pandora’s Box of possibilities like connectivity, social media networking, gaming, access to the web world, filming, editing, creative enterprises, and numerous apps serving a variety of needs which creates mobile addiction. It develops an urge to be on a call constantly and a habit of checking one’s messages during sleep also leads to anxiety caused by loss of one’s phone and contacts. Thus, technology can take a toll on mental and physical well-being too.

Question 2.
There is a strong causal relationship between addiction and socialisation.
Answer:
This statement is True.

Peer groups, family, neighbourhood, society, mass media are important agencies of socialisation. Generally, individuals do not opt consciously to become an ‘addict’. It is what they become over a period of time. Under the influence of several factors.

Peer pressure and social status – Friends in a group may knowingly or unknowingly pressurize others to adopt certain habits in order to ‘fit in’ which is common among students but it can also cut across other age categories e.g., the habit of smoking or ‘doing weed’ among friends.

Consuming narcotic drugs or imported brands of alcohol may be considered a fad in certain groups; non-conformity could lead to isolation or labelling. Thus, friends play important role in socialising addictive behaviour.

6. Give your personal response.

Question 1.
Why do you think women are usually the victims in most reported cases of domestic violence?
Answer:

• Yes, most women are the victims in most reported cases of domestic violence.
• Due to the patriarchal system in which says unwritten acceptance of male authority.
• Religious outlook and traditional mind are set especially in institutions like marriage, family, religion which gives supremacy of men over women in almost every sphere of life.
• Economic dependency of women on men.
• And women are most vulnerable in the weaker sections of society.
• So, I think women are usually the victims in most reported cases of domestic violence.

Question 2.
Discuss how keeping aged parents in a ‘Home for the Aged’ can have positive and negative consequences.
Answer:
Any statement/matter has two sides i.e., positive and negative. Same way keeping aged parents in a ‘Home for the aged’ can have positive and negative sides.
(i) First, we see the positive side:

• In the 21st century, couples both go to work in that case to get the proper care they prefer ‘Home for the aged’
• In these old age homes, elderly people meet many people of their age, this allows them to make new friends with whom they can talk and do various group activities.
• Old age home provides food on time and health care facility also.

(ii) Negative side:

• The materialist world and individualistic approach force people to depend on Home for Aged for taking care of their aging parents, depriving them of their responsibilities towards them.
• It’s the youngster’s duty to care for our old people and handle their needs.
• Most of the old age homes are lack basic amenities, so instead of caring for elderly persons, they may get face vulnerability in old age homes.

7. Answer the following question in detail. (About 150-200 words)

Question 1.
Discuss why farmers’ suicide is a social problem today. Suggest suitable socio-economic measures to support the farmers.
Answer:
India is described as an agrarian society, 70% Indian population is involved in agrarian work. Farmers are the pillar of the Indian agrarian workforce. The past decade has witnessed an increasing number of farmer suicides. Farmer suicide is a serious social problem. Farmer’s suicide is a social problem because it has an adverse impact on their families, spouse, children, economy, and society at large.

Following are the social-economic measures to support farmers:
Support to farmers in distress: Farmers need a support system to help them with various crises that arise due to irregular monsoons, crop failure, failure, indebtedness, etc.

Insurance: Life insurance for distressed farmers and this family and crop insurance against crop failure, failure of monsoons, destruction of agricultural produce by locusts or viruses, etc., should be provided to farmers.

Provisions for direct sales from farmers to buyers: Removal of middlemen, agents, brokers who grab a large share of the profits and leaving a meager sum for marginal/small farmers who actually put their sweat to grow the crop.

Water harvesting: Water is a basic and essential requirement for farming so for good yield. Effective measures for water harvesting and water management are necessary.

Role of banks: Banks and cooperative credit societies need to set up their systems in farmer-friendly ways. The disbursement of loans to farmers and also need to encourage a saving habit among farmers.

Multi cropping: Farmers need a strong support system from the government to provide training to farmers for growing two or more crops on the same piece of land in the same growing season.

Class 12 Sociology Chapter 6 Social Problems in India Intext Questions and Answers

Check your progress (Textbook Page No. 85)

Question 1.
State any three problems faced by the aging population.
Answer:
Problems faced by the aging population

• Economic dependence
• Lack of emotional empathy
• Isolation / loneliness
• Difficulty in accepting the aging problem

Question 2.
Suggest three measures for the problems faced by senior citizens.
Answer:

• Government should formulate policies and implement programs for senior citizens.
• Family should create a suitable atmosphere in the home, involving them in activities within the home.
• Creating awareness via. Social media in the society will widely spread the country and hopefully, old age homes will close down and the young generation will take care of their parents.

Check your progress (Textbook Page No. 88)

Question 1.
In your opinion what do you think our educational system needs to do to solve the problem of unemployment among youth and young adults?
Answer:

• There should be a change in the educational system, it should become need-based and learner-centered.
• Education should cultivate skills apart from knowledge, which is employment-worthy, or those which can promote self-employment.
• Vocational training.
• Industry-Education symbiosis.

Question 2.
Give two reasons why unemployment is unhealthy for a democratic society.
Answer:

• Unemployment leads to anti-social activities.
• It leads to youth towards addiction.
• Impact on mental health like frustration, disappointment, etc.

Question 3.
Is there a connection between population growth and unemployment? Discuss in brief.
Answer:
Yes, growing population growth is connected to other unemployment. The rising population is accompanied by rising in the labour force of the society which leads to a substantial chunk of the population to unemployment. Due to this, there is an imbalance between employment opportunities and popularity growth.

Check your progress (Textbook Page No. 91)

Question 1.
Discuss how multi-cropping will help farmers.
Answer:

• Multi cropping is the practice of sequentially growing two or more crops in the same piece of land during one growing season instead of just one crop.
• It allows farmers to achieve a better result by making practical use of resources such as soil, water, fertilizers, etc.
• Utilization of nutrients is maximum as crops having different nutritional requirements and grows simultaneously in the same piece of land.

Question 2.
Why do you think there is a problem with irrigation? Give two reasons.
Answer:

• Delays in completion of irrigation projects.
• Inter-state water disputes.
• Regional disparities in irrigation development.
• Waterlogging and salinity.
• The increasing cost of irrigation.

Question 3.
Discuss the role of counselling in tackling the problem of farmer’s suicide.
Answer:

• Counselling plays a significant role in alleviating stress and helping depressed farmers to improve their self-esteem.
• The cause of farmer suicide is mental stress, caused by debt, crop failure, social evil dowry, etc.
• Counselling helps to relieve mental stress and develop self-esteem among farmers.

Check your progress (Textbook Page No. 93)

With reference to the ‘Bell Bajao Andolan’.

Question 1.
Show the usefulness of such a campaign.
Answer:
Bell Bajao campaign was launched in India on 20th August 2008, founder of this campaign is Malaika Dutta.
It is an anti-social domestic violence campaign that gives local residents to take and stand against physical abuse through simple acts means to interrupt domestic violence.

• It is a great initiative that makes people stand against violence and fight for their rights.
• Such a campaign can create awareness even if 15% of people support this initiative it could reduce the number of domestic violence in India. India contains a number of cases against domestic violence.
• More than 200,000 phone calls are placed to the domestic violence hotline every year. Such initiative can decrease the number of domestic violence from 50% to 1%. If we spread this awareness to a large number.

Question 2.
What do you think is required for such a campaign to take off?
Answer:

• To gear up Bell Bajao campaign there should be initiative taken from men or a boy.
• The role of mass media plays a vital role for to create awareness about the Bell Bajao campaign.
• Without any hesitation, victims should take help then and then only domestic violence can be under control and the campaign motto will be successful.

Question 3.
Do you think such a campaign will succeed in metropolitan cities? Justify your response.
Answer:
Yes, in a metropolitan city’s chances are more than 40% will get success, in the campaign. As compared to rural India, in metropolitan cities literate and understanding, the heterogeneous public is more which is, that they are highly exposed to the materialistic world. Since they have easy access to social media via. internet, T.V, mobile phones. So as per my opinion awareness created through mass media about this campaign will conveniently reach metropolitan cities and it will result in remarkable success in this campaign.

Check your progress (Textbook Page No. 98)

Question 1.
If you know a friend who has an addiction problem. What role can you play to help the person?
Answer:
If my friend is addicted, I will try to help him to get rid of it.

• Involved him in a group activity.
• Will explain to him the negative effects and harmful to the body so that he will get alert, which means I will do counselling for my friend.
• Will ask him to develop some new hobbies like playing, dancing, etc.
• I will talk with his parents and will take their help to lead my friend towards a normal life.
• If any medical help is required then only I will avail health care facility to my friend.

Question 2.
Suggest two co-curricular activities that can be conducted in your school to solve the problem of mobile addiction.
Answer:

• Introduction to dramatics
• Elaborating library facility
• Sports
• Nature surfing
• Encouragement to performing Art- Dance, Music

Question 3.
Identify three negative consequences of internet addiction.
Answer:
Consequences of internet addiction:

• Lack of communication
• Self-centeredness
• Lack of confidence
• Depression
• Anxiety

Activity 1 (Textbook Page No. 83)

Hold a class discussion to share the problems faced by the aging population. Speak to your family members and share inputs.. If you can, speak to the elderly/aging people in your neighbourhood, informally and share these insights too.
Answer:
(i) Problems faced by the ageing population.

• Older people are experiencing remarkable changes in their physical and social-economic circumstances. In nuclear families, they are gradually marginalised in the decision-making process. Hence, the family that traditionally took care of the elderly or sick people, widows, and orphans have started to rely on society as a whole.
• Getting older or ageing process can seem daunting cause greying hair, wrinkles, forgetting the things apart from this ageing can bring about unique health issues.

(ii) Some of the problems faced by ageing people are listed down.

• Chronic health condition
• Physical injury
• Malnutrition
• Oral health
• Less immunity
• Mental health
• Cognitive health
• Sensory impairment
• Loss of bladder control and constipation
• Organ failure

Activity 2 (Textbook Page No. 85)

Form groups of 10 students. Each group collects data from 10 persons in your neighbourhood. Prepare a tool for data collection and use a personal interview technique or questionnaire to find out about their families: the size of family, educational level of each member, whether they are employed or not. Write a group report of about 10-15 pages. Present your findings in class.
Answer:
Sample of a survey/questionnaire
Topic-Research on unemployment
Gender…….
Age……….
No of members in family……
Yes/No Questions

• Are you working?
• Are you unemployed by choice?
• Is there a minimum level of wage below which you will not work?
• Are you trying to establish your own business?
• Are all the educated adults in your house employed?
• Is the market scenario difficult to get a well-paid job?

Activity 3 (Textbook Page No. 88)

Interview 5 working adults in the age group 22-30, in your local area. Find out about their educational background, work-life, and aspirations in life. Do you see any pattern in the responses that you receive? Discuss these in class.
Answer:

	Person 1	Person 2	Person 3	Person 4	Person 5
Name	X	Y	Z	A	B
Age	30	28	23	28	23
Residence	Worli	Worli	Worli	Worli	Lower Parel
Qualification	S.S.C	B.Com	H.S.C	B.Sc.	B.Com
Work-life	Tailor stitching trousers, shirts, blazers as per customers demand. Design clothes on a computer also.	Garment merchant purchasing raw material, finishing the garment.	No job [Playing cricket]	Chemist Own medical shop at Parel ‘Kumar Bros. Medical’	Financial manager in India Bulls, Parel. Analysis of target, monitoring cash flow, back-office service, etc.
Aspirations in life/ambitions in life	Fond of music wanted a career in music.	Wanted to become a famous merchant.	Want to become a famous cricketer and wanted to play for the nation.	To focus on my medical shop.	No ambition, now at a good post and happy in that position.

Activity 4 (Textbook Page No. 93)

Find out information about the ‘Bell Bajao AndoiaiT. Then, enact a small skit in your class.
Answer:
According to the national family health survey (NFHS), 37% of Indian women’s have been abused and harassed by their husbands almost 50% of the Indian population both men and women believe that it is okay and even justifiable that man beat up their wives which is okay but which is actually not.

“Bell Bajao Andolan” this campaign was launched in India on 20th August 2008. Bell Bajao Andolan is an anti-domestic violence campaign that gives local residents to take and stand against physical abuse through simple acts means to interrupt domestic violence. This campaign promotes individual action against domestic violence. The founder of this initiative was Malaika Dutt.

In India Bell Bajao Andolan was an initiative that men have to take against domestic violence act is the campaign sought to reduce the occurrence of domestic violence and discrimination against women.

Activity 5 (Textbook Page No. 96)

Class Discussion:
The impact of Internet addiction and mobile addiction on human life.
Answer:
Smartphone/mobile addiction, sometimes colloquially known as “nomophobia” which means fear of being without a mobile phone, is often fueled by an Internet overuse problem or Internet addiction disorder.

Impact of internet and mobile addiction on human life:

• Virtual relationships
• Cybersex addiction
• Anxiety
• Lack of confidence
• Self-centeredness
• Information overload
• Online compulsions
• Depression
• Lack of communication
• Stress

Activity 6 (Textbook Page No. 97)

Prepare a 7-10 minute street play on The problem of internet addiction. End with a message of hope. Perform the street play on your campus and then in your neighbourhood. (After taking necessary permissions).
Answer:
Students can perform a street play to create awareness about problems of internet addiction keeping in mind the following points to pass on as a message.

Everyone these days are hooked to their mobile phones. While we may overlook this as a common behaviours in the current times, the truth is that it has deep behavioural and social impacts. It impacts our health, relationships as well as work. People suffering from mobile addiction suffer from nomophobia which is the fear of being without or unable to use your mobile phone for some reason or the other.

Activity 7 (Textbook Page No. 98)

Make a list of 10 students’ activities that can be carried out in their leisure time. Find out from 10 of your peers about the activities they would take up, at least once every week. Tabulate your findings and share them with your class.
Answer:

Student	Activities
Student No. 1	Watching Netflix, Amazon Prime, playing PUBG
Student No. 2	Drawing, Doing exercise, Playing PUBG
Student No. 3	Studying, interested in political news, video chat with friends
Student No. 4	Doing exercise, watching TV, cooking different dishes
Student No. 5	Using DIY ideas for home, video chat with friends, watching Netflix
Student No. 6	Helping parents for household work, playing video games
Student No. 7	Working in mall
Student No. 8	Attending online classes of Std. 12th, doing craft activities
Student No. 9	Handling fruit shop, watching TV
Student No. 10	Helping parents in farming work, doing domestication of animals in the village

Activity 8 (Textbook Page No. 100)

View 10-15 Television advertisements and analyse the extent to which advertisements promote or reinforce: gender stereotypes. Also, try to find out advertisements that do not present gender stereotypes.
Have a class discussion after viewing select advertisements.
Answer:
In the world, the biggest platform to influence people is none other than television. Television has been used in society for awareness campaigns such as for Polio, Literacy, Covid-19, etc., but as we know every coin has two sides. Similarly, this platform is misused by many companies for their vested interests.

Example:
In the advertisement of a fairness cream, it implies that only fair women are beautiful and only they can climb the ladder of success, and if they are dark or brown then you won’t be successful and aren’t considered beautiful.

Simply for the sale of their product, these companies resort to blatant racism and age-old gender stereotypes, indirectly stressing that women should be fair.

Some examples of advertisements that do not present gender stereotypes are Sasa detergent powder, Rambandhu papad masala, Bajaj LED bulbs, etc.

Activity 9 (Textbook Page No. 100)

Important legislation is taking shape in the Maharashtra Legislation Assembly regarding the situation of women’s sugarcane cutters of the Beed district. Many of them have undergone ‘hysterectomy’ or removal of the uterus. Collect information and discuss it in class.
Answer:
Beed district: In the sugarcane cutter community, menstrual periods are considered a problem and they think surgery is the only option to get rid of it. Women in Vanjarwadi village said, 50% of women who have had hysterectomies say that it is the norm in villages to remove the uterus after having two or three children.

The (Mukadam) contractor is keen to have women without wombs in his group of cane cutters. As per the contractors, menstrual periods make the cutting process slow, so there is no question of taking leave for a day or two, and work is halted. A contractor cannot afford to lose even a rupee.

Due to the removal of the uterus, there is a serious impact on the health of women, such as hormonal imbalance, mental health issues, gain weight, etc.

Action- of government: Maharashtra government has decided to make health check-up compulsory for them before and after the sugar cane cutting season.

The government has asked doctors to submit a monthly report on the hysterectomy operations conducted by them.

Class 12 Sociology Textbook Solutions Digest 

• Sociology Class 12 Chapter 1 Question Answers
• Sociology Class 12 Chapter 2 Question Answers
• Sociology Class 12 Chapter 3 Question Answers
• Sociology Class 12 Chapter 4 Question Answers
• Sociology Class 12 Chapter 5 Question Answers
• Sociology Class 12 Chapter 6 Question Answers
• Sociology Class 12 Passages Answers

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

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

Class 12 Commerce BK Chapter 6 Exercise Solutions

1. Objective Questions.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

D. Calculate the following:

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

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

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

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

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

E. Answer in one sentence only.

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

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

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

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

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

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

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

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

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

F. Complete the table.

Question 1.

Answer:

Practical Problems

(Simple Dissolution)

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

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


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

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

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


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

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

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

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

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


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

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

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


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

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

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


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

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

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

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

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

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

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

(When one partner become Insolvent)

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

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


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

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

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

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


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

(When Two Partners become Insolvent)

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

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

(When All Partners become Insolvent)

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

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



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

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

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

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

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


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

Class 12 Commerce BK Textbook Solutions Digest

• 12th Bk Chapter 1 Practical Problems
• 12th Bk Chapter 2 Practical Problems
• 12th Bk Chapter 3 Practical Problems
• 12th Bk Chapter 4 Practical Problems
• 12th Bk Chapter 5 Practical Problems
• 12th Bk Chapter 6 Practical Problems
• 12th Bk Chapter 7 Practical Problems
• 12th Bk Chapter 8 Practical Problems
• 12th Bk Chapter 9 Practical Problems
• 12th Bk Chapter 10 Practical Problems

Single Entry System 11th BK Commerce Chapter 10 Solutions Maharashtra Board

Balbharti Maharashtra State Board Bookkeeping and Accountancy 11th Solutions Chapter 10 Single Entry System Textbook Exercise Questions and Answers.

Class 11 Commerce BK Chapter 10 Exercise Solutions

1. Answer in One sentence only.

Question 1.
What do you mean by a Single Entry System?
Answer:
A system of bookkeeping in which an accountant or businessman records only one aspect of business transaction (either debit or credit and ignores the other aspect is called ‘Single Entry System’.

Question 2.
What is a Statement of Affairs?
Answer:
A list of all assets and liabilities prepared under a single entry system to find out capital balance is called a statement of affairs.

Question 3.
Which type of accounts are normally not kept under the Single Entry System?
Answer:
Under a single entry system, records of impersonal accounts i.e. real accounts and nominal accounts are not maintained.

Question 4.
Which statement is prepared under the Single Entry system to ascertain the capital balances?
Answer:
A statement of Affairs is prepared under a single entry system to ascertain capital balances.

Question 5.
How Opening Capital is calculated under the Single Entry System?
Answer:
Under a single entry system, opening capital is ascertained by preparing the opening statement of affairs.

Question 6.
Which types of accounts are maintained under the Single Entry System?
Answer:
Under a single entry system, all personal accounts and cash accounts are maintained.

Question 7.
Can a Trial Balance be prepared under a Single Entry System?
Answer:
A trial balance cannot be prepared under a single entry system.

Question 8.
Which type of organizations generally follow the Single Entry System?
Answer:
Organizations having small sizes of business such as sole trading concerns and partnership firms follow a single entry system.

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

Question 1.
A statement that is similar to the Balance Sheet.
Answer:
Statement of Affairs

Question 2.
The system of Accounting is normally suitable for small business organizations.
Answer:
Single Entry System

Question 3.
A statement similar to the Balance Sheet is prepared to find out the amount of opening capital.
Answer:
Opening Statement of Affairs

Question 4.
An excess of assets over liabilities.
Answer:
Capital

Question 5.
Excess of closing capital over opening capital of proprietor under Single Entry System.
Answer:
Profit

Question 6.
Name of the method of accounting suitable to firms having limited transactions.
Answer:
Single Entry System

Question 7.
A System of accounting that is unscientific.
Answer:
Single Entry System

Question 8.
Further capital introduced by the proprietor in the business concern over and above his existing capital.
Answer:
Additional Capital

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

Question 1.
The capital balances are ascertained by preparing _______________
(a) Statement of Affairs
(b) Cash Account
(c) Drawings Accounts
(d) Debtors Accounts
Answer:
(a) Statement of Affairs

Question 2.
Under Single Entry System, Opening Capital = Opening Assets less _______________
(a) Opening Liabilities
(b) Closing Liabilities
(c) Debtors Account
(d) Creditors Account
Answer:
(a) Opening Liabilities

Question 3.
Additional Capital introduced during the year is _______________ from closing capital in order to find out the correct profit.
(a) Added
(b) Deducted
(c) Divided
(d) Ignored
Answer:
(b) Deducted

Question 4.
Single Entry System may be useful for _______________
(a) Sole traders
(b) Company
(c) Government
(d) None of these
Answer:
(a) Sole traders

Question 5.
In order to find out the correct profit, drawings is _______________ from closing capital.
(a) Multiplies
(b) Divided
(c) Deducted
(d) Added
Answer:
(d) Added

Question 6.
The difference between assets and liabilities is called _______________
(a) Capital
(b) Drawings
(c) Income
(d) Expenses
Answer:
(a) Capital

Question 7.
When Closing Capital is greater than the Opening Capital, the difference is _______________
(a) Profit
(b) Loss
(c) Assets
(d) Liabilities
Answer:
(a) Profit

Question 8.
Opening Capital is ₹ 30,000; Closing Capital is ₹ 60,000; Withdrawals are ₹ 5,000; and further capital brought in is ₹ 3,000; Profit is _______________
(a) ₹ 45,000
(b) ₹ 35,000
(c) ₹ 32,000
(d) ₹ 22,000
Answer:
(c) ₹ 32,000

4. State True or False with reasons:

Question 1.
The double Entry System of Book-keeping is a scientific method of books of accounts.
Answer:
This statement is True.
In the double-entry system of book-keeping, there are two-fold effects. Both the effects are recorded simultaneously with an equal amount. This system also follows principles and rules of debit and credit. Due to this, there are very fewer chances of mistakes. So double entry system of Book-Keeping is a scientific method of the book of accounts.

Question 2.
Preparation of Trial Balance is not possible under the Single Entry System.
Answer:
This statement is True.
Under the single entry system, only cash and personal accounts of debtors and creditors are open. So it is not possible to prepare. Trail balance under single entry system as it has incomplete information of Accounting.

Question 3.
Statement of Affairs and Balance Sheet are one and the same.
Answer:
This statement is False.
There is a difference between a statement of Affairs and the Balance sheet. Statement of Affair shows estimated values of assets and liabilities.

Question 4.
The single Entry System is not useful for large organizations.
Answer:
This statement is True.
Under the Single Entry System, only the cash book and personal account of Debtor and Ciygditor are maintained. Real and Nominal accounts are not maintained. It has no proper set of rules to be followed. It is useful for small organisations and not for a large organisations.

Question 5.
Only Cash and Personal accounts are maintained under the Single Entry System.
Answer:
This statement is True.
The single Entry System is an ancient and unscientific method of recording business transactions. This system maintains minimum accounts so it is easy for traders to write books of accounts. This system does not follow any accounting rules. To know the cash collections and amount payable or receivable only cash and personal accounts are maintained under a single entry system.

5. Do you agree with the following statements?

Question 1.
Further capital introduced during the year increases profit.
Answer:
Disagree

Question 2.
Interest in Drawings decreases the amount of profit under the Single Entry System.
Answer:
Disagree

Question 3.
Real and Nominal accounts are not maintained under the Single Entry System.
Answer:
Agree

Question 4.
The single Entry System is based on certain rules and principles.
Answer:
Disagree

Question 5.
Statement of Profit is just like Profit and Loss Account.
Answer:
Disagree

6. Fill in the Blanks.

Question 1.
Statement of Affairs is just like _______________
Answer:
Balance Sheet

Question 2.
Under Single Entry System, Profit = Closing Capital Less _______________
Answer:
Opening Capital

Question 3.
In order to find out the correct profit, drawings are _______________ to the closing capital.
Answer:
Added

Question 4.
In _______________ Book Keeping System, in every business transactions we find two effects.
Answer:
Double Entry System

Question 5.
The difference between Assets and Liabilities is called _______________
Answer:
Capital

Question 6.
Single Entry System is more popular for _______________
Answer:
Sole Trader

Question 7.
Additional Capital introduced during the year is _______________ from Closing Capital in order to find out the correct profit.
Answer:
Deducted

Question 8.
Single Entry System is Suitable for _______________ business.
Answer:
Small

7. Find the odd one:

Question 1.
Interest on Drawings, Outstanding Expenses, Undervaluation of Assets, Prepaid Expenses.
Answer:
Outstanding Expenses

Question 2.
Interest on Capital, Interest on Loan, Overvaluation of Liabilities, Depreciation on Assets.
Answer:
Overvaluation of Liabilities

Question 3.
Creditors, Bills Payable, Bank Overdraft, Stock in Trade.
Answer:
Stock in Trade

8. Complete the following table:

Question 1.

Answer:
₹ 5,000

Question 2.

Answer:
₹ 30,000

Question 3.

Answer:
₹ 5,000

Question 4.

Answer:
₹ 25,000, ₹ 20,000

Question 5.

Answer:
₹ 19,000

9. Complete the following table. Put Proper mark in Box.

Question 1.

Answer:

1. Add
2. Add
3. Add
4. Less
5. Add
6. Less
7. Add
8. Less
9. Less
10. Less

Practical Problems

Question 1.
Mr. Poonawala keeps his books under the Single Entry System and gives the following information.
Capital as of 31.3.2017 – ₹ 60,000
Capital as on 31.3.2018 – ₹ 1,00,000
Drawings made during the year ₹ 2,000
Additional capital introduced during the year ₹ 12,000
Calculate Profit or Loss during the year.
Solution:
In the books of Mr. Poonawala
Statement of Profit or Loss for the year ended 31st March 2018

Question 2.
Sujit a small trader provides you with the following details of his business.

Additional information:
1. Sujit withdraws ₹ 5,000 for his personal use, on 1st Oct. 2017.
2. He had also withdrawn ₹ 30,000 for rent of his residential flat.
3. Depreciation Furniture by 10% p.a. and writes off ₹ 1,000 from Motor Van.
4. Charge interest on Drawings ₹ 3,000.
5. 10% Govt. Bonds were purchased on 1st Oct. 2017.
6. Allow interest on capital at 10% p.a.
7. ₹ 1,000 is written off as bad debts and provides 5% p.a. R.D.D. on Debtors.
Prepare Opening Statement of Affairs, Closing Statement of Affairs, and Statement of Profit or Loss for the year ending 31st March 2018.
Solution:
In the books of Sujit
Opening and closing statement of Affairs as on _______________

Statement of Profit or Loss for the year ended 31st March 2018

Question 3.
Anjali keeps her books by the Single Entry System. Her position on 1.4.2016 was as follows.
Cash at Bank ₹ 4,000, Cash in Hand ₹ 1,000, Stock ₹ 6,000; Sundry Debtors ₹ 8,400, Plant and Machinery ₹ 7,500, Bill Receivable ₹ 2,600, Creditors ₹ 3500; Bills Payable ₹ 4,000
On 31.3.2017 her position was as follows; cash at Bank ₹ 3,900, Cash in Hand ₹ 2,000. Stock ₹ 9000, Sundry Debtors, ₹ 7,500; Plant and Machinery ₹ 7,500; Bills Payable ₹ 2,200, Bills Receivable ₹ 3,400; Creditors ₹ 1,500.
During the year Anjali introduced further Capital of ₹ 1,500 and she spent ₹ 700 per month for her personal use.
Depreciation Plant and Machinery by 5% p.a. and create Reserve for Doubtful debts @ 5% p.a. on the debtor. Prepare Opening and Closing Statement of Affairs and Statement of Profit or Loss for the year ended 31.3.2017.
Solution:
In the books of Anjali
Opening and closing statement of Affairs as on _______________

Statement of Profit or Loss for the year ended 31st March 2017

Question 4.
Mr. Vijay is dealing in the business of fruits. He maintains an accounting record with a single entry. The following figures are taken from his record.

Additional information:
1. Mr. Vijay introduced ₹ 7,000 as fresh capital.
2. He spent ₹ 40,000 from his business for his daughter’s marriage.
3. Depreciate Building by ₹ 6,000.
4. Create a 5% reserve for doubtful debts on Sundry Debtor.
Prepare:
1. Opening Statement of Affairs.
2. Closing Statement of Affairs
3. Statement of Profit or Loss for the year ended 31.3.2018.
Solution:
In the books of Mr. Vijay
Opening and closing statement of Affairs as on _______________

Statement of Profit or Loss for the year ended 31st March 2018

Question 5.
Miss. Fiza keeps her books on the Single Entry System and disclosed the following information about her business.

Additional information:
1. Miss. Fiza transferred ₹ 2,000 per month during the first half-year and ₹ 1000 per month for the second half-year from a business account to her personal account.
2. She sold her private asset for ₹ 40,000 and brought the proceeds into her business.
3. She also took goods worth ₹ 12,000 for private use.
4. Plant and Machinery is to be depreciated by 10% p.a.
5. Provide R.D.D. on debtors at 5% p.a.
Prepare:
1. Opening Statement of Affairs
2. Closing Statement of Affairs
3. Statement of Profit or Loss for the year ended 31.3.2018
Solution:
In the books miss Fiza
Opening and closing statement of Affairs as on _______________

Statement of Profit or Loss for the year ended 31st March 2018

Question 6.
Miss. Sanika keeps her books on the Single Entry System. The statement of affairs is given on 31st March 2018.

On 31st March 2018 their Assets and Liabilities were as follows:
Plant and Machinery ₹ 42,000, Stock ₹ 38,000, Cash in Hand ₹ 10,000, Creditors ₹ 7,000, Debtors ₹ 25,000, Bills Payable ₹ 6,000
Drawings during the year were ₹ 5,500, Plant and Machinery were found Overvalued by 5% p.a. and Stock was found Undervalued by 20% p.a., R.D.D. was to be created at 10% p.a. on Debtors, Interest on Capital was allowed at 10% p.a.
Prepare:
1. Closing Statement of Affairs.
2. Statement of Profit or Loss for the year ended 31st March 2018.
Solution:
In the books of miss Sanika
Closing statement of Affairs as on 31.03.2018

Statement of Profit or Loss for the year ended 31st March 2018.

Question 7.
Mr. Suhas commenced his business with the Capital of ₹ 1,50,000 on 1st April 2017. His financial position was as follows as on 31st March 2018, Cash ₹ 20,000, Stock ₹ 15,000, Debtors ₹ 30,000, Premises ₹ 90,000, Vehicles ₹ 45,000, Creditors ₹ 18,500, Bills Payable ₹ 10,000.
Additional information:
1. He brought additional capital ₹ 10,000 on 30th Sept. 2017, Interest on capital is to be provided at 5% p.a.
2. He withdrew ₹ 15,000 for personal use on which interest is to be charged at 5% p.a.
3. Write off Bad debts ₹ 500.
Prepare:
1. Closing Statement of Affairs
2. Statement of Profit or Loss for the year ended 31.3.2018.
Solution:
In the books of Mr. Suhas
Closing statement of Affairs as on 31.3.2018

Statement of Profit or Loss for the year ended 31st March 2018.

Question 8.
Ganesh keeps his books by the Single Entry Method. Following are the details of his business:

During the year he has withdrawn ₹ 25,000 for his private purpose and goods of ₹ 3,000 for household use. On 1st Oct. 2016. He sold his household furniture for ₹ 4,000 and deposited the same amount in a business Bank Account.
Provide Depreciation on Plant and Machinery at 10% p.a. (assuming additions were made on 1st Oct. 2016) and Furniture at 5%.
Prepare:
1. Opening Statement of Affairs
2. Closing Statement of Affairs
3. Statement of Profit or Loss for the year ended 31.3.2017.
Solution:
In the books of Ganesh
Opening and Closing statement of Affairs as on _______________

Statement of Profit or Loss for the year ended 31st March 2017

Question 9.
Peter keeps his books on the Single Entry System. From the following particulars, Prepare Opening and Closing Statement of Affairs and Statement of Profit or Loss for the year ending 31st March 2018.

Additional Information:
1. Peter has withdrawn ₹ 15,000 from the business for his personal use.
2. He has introduced additional capital of ₹ 10,000 in the business on 1st January 2018.
3. Depreciate furniture @ 10% p.a.
4. Maintain reserve for doubtful debts @ 5% on Sundry Debtors.
5. Closing Stock is overvalued by 25% in the books.
Solution:
In the books of Peter
Opening and closing statement of Affairs as on _______________

Statement of Profit or Loss for the year ended 31st March 2018

Question 10.
Suresh keeps his books by the Single Entry System. His position on 1.4.2017 was as follows.
Cash at Bank ₹ 4,000, Cash in Hand ₹ 3,000; Stock ₹ 8,000; Sundry Debtors ₹ 9,000; Plant & Machinery ₹ 10,000; Bills Receivable ₹ 3000; Creditors ₹ 1500; Bills Payable ₹ 2000.
On 31st March 2018, his position was as follows:
Cash at bank ₹ 6,400; Cash in Hand ₹ 1,800; Stock ₹ 10000; Sundry and Debtors ₹ 8,000; Plant & Machinery ₹ 10,000; Bills Payable ₹ 4,000; Bills Receivable ₹ 5,200; Creditors ₹ 2,000 During the year Suresh introduced further capital of ₹ 3,000 and his drawings were ₹ 700 per months. Depreciate Plant & Machinery by 5% and create a reserve for bad doubtful debts @ 5%.
Prepare:
1. Opening Statement of Affairs
2. Closing Statement of Affairs
3. Statement of Profit or Loss for the year ended 31.3.2018.
Solution:
In the books of Suresh
Opening and closing statement of Affairs as on _______________

Statement of Profit or Loss for the year ended 31st March 2018

Class 11 Commerce BK Textbook Solutions Digest

• 11th Bk Chapter 1 Practical Problems
• 11th Bk Chapter 2 Practical Problems
• 11th Bk Chapter 3 Practical Problems
• 11th Bk Chapter 4 Practical Problems
• 11th Bk Chapter 5 Practical Problems
• 11th Bk Chapter 6 Practical Problems
• 11th Bk Chapter 7 Practical Problems
• 11th Bk Chapter 8 Practical Problems
• 11th Bk Chapter 9 Practical Problems
• 11th Bk Chapter 10 Practical Problems

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

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

Class 12 Commerce BK Chapter 8 Exercise Solutions

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

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

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

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.

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

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

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.

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.

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

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

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

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 ______________

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

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.

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

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

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

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:

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

Balance Sheet of Suhas Limited

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

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.

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.]

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.]

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.

Journal Entries (For Konark Ltd.)

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.

Class 12 Commerce BK Textbook Solutions Digest

• 12th Bk Chapter 1 Practical Problems
• 12th Bk Chapter 2 Practical Problems
• 12th Bk Chapter 3 Practical Problems
• 12th Bk Chapter 4 Practical Problems
• 12th Bk Chapter 5 Practical Problems
• 12th Bk Chapter 6 Practical Problems
• 12th Bk Chapter 7 Practical Problems
• 12th Bk Chapter 8 Practical Problems
• 12th Bk Chapter 9 Practical Problems
• 12th Bk Chapter 10 Practical Problems

Journal 11th BK Commerce Chapter 3 Solutions Maharashtra Board

Balbharti Maharashtra State Board Bookkeeping and Accountancy 11th Solutions Chapter 3 Journal Textbook Exercise Questions and Answers.

Class 11 Commerce BK Chapter 3 Exercise Solutions

1A. Answer in One Sentence:

Question 1.
What is Journal?
Answer:
Journal is a book of account in which all types of day-to-day business transactions are recorded in chronological
order.

Question 2.
What is Narration?
Answer:
Explanation of transaction which is written just below the accounting entry in the particular column is called narration.

Question 3.
What is GST?
Answer:
GST is an abbreviated form of Goods and Service Tax that is levied by the Government on specific goods and services in the place of different taxes levied earlier.

Question 4.
In which year GST was imposed by the Central Government of India?
Answer:
In the year 2017 GST was imposed by the Central Government of India.

Question 5.
What is meant by simple entry?
Answer:
An entry in which only two accounts are affected viz. one account is debited and the other account is credited is called simple entry.

Question 6.
What is the meaning of combined entry?
Answer:
A journal entry that combines more than one debit or more than one credit or both is called a combined/compound entry.

Question 7.
Which account is debited, when rent is paid by Debit card?
Answer:
The rent account is debited when rent is paid by debit card.

Question 8.
Which discount is not recorded in the books of account?
Answer:
Trade discount is not recorded in the books of the account.

Question 9.
In which order monthly transactions are recorded in a Journal?
Answer:
In chronological (date wise) order monthly transactions are recorded in the journal.

Question 10.
Which account is credited, when goods are sold on credit?
Answer:
Sales account is credited, when goods are sold on credit.

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

Question 1.
A book of prime entry.
Answer:
Journal

Question 2.
The tax imposed by Central Government on Goods and Services.
Answer:
GST

Question 3.
A brief explanation of an entry.
Answer:
Narration

Question 4.
The process of recording transactions in the Journal.
Answer:
Journalising

Question 5.
The French word from which the word Journal is derived.
Answer:
Jour

Question 6.
Concession is given for immediate payment.
Answer:
Cash discount

Question 7.
Entry in which more than one accounts are be debited or credited.
Answer:
Combined Entry

Question 8.
Anything took by the proprietor from the business for his private use.
Answer:
Drawings

Question 9.
Tax payable to the Government on purchase of goods.
Answer:
Input Tax

Question 10.
Page number of the ledger.
Answer:
Ledger Folio

3. Select the most appropriate alternative from the alternatives given below and rewrite the statements.

Question 1.
___________ means explanation of the transactions recorded in the Journal.
(a) Narration
(b) Journalising
(c) Posting
(d) Casting
Answer:
(a) Narration

Question 2.
___________ discount is not recorded in the books of accounts.
(a) Trade
(b) Cash
(c) GST
(d) VAT
Answer:
(a) Trade

Question 3.
Recording of transaction in Journal is called ___________
(a) posting
(b) journalising
(c) narration
(d) prime entry
Answer:
(b) journalising

Question 4.
Every Journal entry require ___________
(a) casting
(b) posting
(c) narration
(d) journalising
Answer:
(c) narration

Question 5.
The ___________ column of the Journal is not recorded at the time of journalising.
(a) date
(b) particulars
(c) ledger folio
(d) amount
Answer:
(c) ledger folio

Question 6.
Goods sold on credit should be debited to ___________
(a) Purchase A/c
(b) Customer A/c
(c) Sales A/c
(d) Cash A/c
Answer:
(b) Customer A/c

Question 7.
Wages paid for installation of Machinery should be debited to ___________
(a) Wages A/c
(b) Machinery A/c
(c) Cash A/c
(d) Installation A/c
Answer:
(b) Machinery A/c

Question 8.
The commission paid to the agent should be debited to ___________
(a) Drawing A/c
(b) Cash A/c
(c) Commission A/c
(d) Agent A/c
Answer:
(c) Commission A/c

Question 9.
Loan taken from Dena Bank should be credited to ___________
(a) Capital A/c
(b) Dena Bank A/c
(c) Cash A/c
(d) Dena Bank Loan A/c
Answer:
(d) Dena Bank Loan A/c

Question 10.
Purchase of animals for cash should be debited to ___________
(a) Livestock A/c
(b) Goods A/c
(c) Cash A/c
(d) Bank A/c
Answer:
(a) Livestock A/c

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

Question 1.
Narration is not required for each and every entry.
Answer:
This statement is False.
Correct statement: Narration is required for each and every entry.
Reasons: Narration is a brief explanation of the Journal Entry. It is written in the bracket just below the accounting entry. By reading the narration, the reader understands the meaning and significance of accounting entry and the nature and type of business transactions. Narration should be as short as possible and it should be simple and easy to understand.

Question 2.
A journal voucher is a must for all transactions recorded in the Journal.
Answer:
This statement is True.
Reasons: A voucher is a document that supports a payment made by the businessmen. It is legal evidence that a certain sum of money has been paid to a specific person or party. A Journal voucher is an original or basic voucher on the basis of which business transactions are journalized in the journal. Journal voucher provides legal proof for the business transactions. Therefore a journal voucher is necessary for all transactions recorded in the journal.

Question 3.
Cash discount allowed should be debited to discount A/c.
Answer:
This statement is True.
Reasons: Any allowance or reduction in payment allowed by the seller to the buyer or creditor to the debtor on payment of cash is called cash discount. It is the concession given to encourage prompt payment. The gash discount allowed is an expense or a loss to the receiver. Expenses or Losses are always to be debited. Cash discount allowed is an expense or loss and therefore it is debited to Discount A/c.

Question 4.
Journal is a book of prime entry.
Answer:
This statement is True.
Reasons: Journal is the most important book of accounts. It is a book of daily records. It is the main book of accounts in which transactions are recorded for the first time from source documents. Therefore this book is known as the book of original entry or first entry or prime entry. Business transactions are first entered in the journal and then they are recorded in other accounts book. For these reasons, the journal is called a book of prime entry.

Question 5.
Trade discount is recorded in the books of accounts.
Answer:
This statement is False.
Correct statement: Trade discount is never recorded in the books of accounts.
Reasons: The discount which is allowed or given by the manufacturer to wholesalers and by wholesalers to retailers and retailers to customers on the bulk purchases is called trade discount. By custom or by law trade discount is calculated on the catalog or printed price of the goods. Trade discount is directly deducted from the printed price and net prices of the goods or services are recorded in the books of accounts. A trade discount is given to encourage the buyers to increase their purchases. It is given to traders to enable them to earn a sizeable profit on the printed prices.

Question 6.
Goods lost by theft are debited to the goods account.
Answer:
This statement is False.
Correct statement: Goods lost by theft is credited to the goods account.
Reasons: Goods account is a real account because unsold goods are the property of the business. If goods are purchased or acquired, the Goods account is debited and if goods are sold or lost from the business, they are credited. As per the traditional approach, goods lost means go away from the business, and whatever goes out an account of it is credited. As per the modern approach if loss of business increases account of such loss is credited in the hooks of account.

Question 7.
If rent is paid to the landlord, the landlord’s A/c should be debited.
Answer:
This statement is False.
Correct Statement: If rent is paid to the landlord, the Rent account should be debited.
Reasons: Rent paid is an expense and hence it is a nominal account. When rent is paid to the landlord, the rent account is affected and not the landlord’s account. Rent is an expense to a tenant who pays it and it is an income for the landlord. Such payment is not personally due to the landlord as there is no lending and borrowing of money between landlord and rent payer. As per the rule of nominal account, the rent account is debited because it is an expense. As cash goes out cash account is credited.

Question 8.
Book Keeping records monetary and non-monetary transactions.
Answer:
This statement is False.
Correct Statement: Book Keeping records only monetary transactions.
Reasons: According to the money measurement concept, in the books of accounts accountant records only those business transactions which are monetary or financial in nature and capable to be expressed in monetary terms. It means the qualitative and quantitative aspects which cannot be measured in terms of money are not recorded in the books of account personal or non-monetary transactions are not recorded, in the books of accounts e.g. giving lift from car to neighbour, drinking tea along with friends in the restaurant, etc. are not recorded in the books of account as these transactions are not monetary in nature.

Question 9.
Drawings made by the proprietor increase his capital.
Answer:
This statement is False.
Correct statement: Drawings made by the proprietor decreases his capital.
Reasons: Total amount of goods and services withdrawn by the proprietor from the business from time to time for personal use or family use is called drawings. Withdrawals made by a businessman for business purpose is not treated as drawings. Drawings are always adjusted or deducted from capital. Heavy withdrawals made by a businessman for self-use reduces capital in the business. If the businessman controls the drawings more funds are made available for the development of the business. Drawing made by the proprietor reduces his capital investment.

Question 10.
GST paid on the purchase of goods Input tax A/c should be debited.
Answer:
This statement is True.
Reasons: GST is abbreviated from Goods and Service Tax. GST is levied by the government on the purchases of Goods and Services at a specified rate. Since it is imposed on purchases of goods and services, it increases its cost. GST is added to the purchase price. Purchases are always debited and hence GST i.e. Input tax account is also debited along with purchases. In the case of sales of goods and services, the output tax account is credited.

5. Fill in the blanks.

Question 1.
The first book of original entry is the ___________
Answer:
Journal

Question 2.
The process of recording transaction into journal is called ___________
Answer:
Journalising

Question 3.
An explanation of the transaction recorded in the journal ___________
Answer:
Narration

Question 4.
___________ discount is not recorded in the books of accounts.
Answer:
Trade

Question 5.
___________ is concession allowed for bulk purchase of goods or for immediate payment.
Answer:
Discount

Question 6.
Every Journal Entry requires ___________
Answer:
Narration

Question 7.
___________ discount is always recorded in the books of accounts.
Answer:
Cash

Question 8.
___________ is the document on the basis of which the entry is recorded in the journal.
Answer:
Voucher

Question 9.
There are ___________ parties to a cheque.
Answer:
Three

Question 10.
The ___________ cheque is safer than other cheques as it cannot be encashed on the counter of the bank.
Answer:
Crossed.

6. Specimen and Proforma.

Question 1.
Prepare specimen of Tax Invoice.
Answer:

Question 2.
Prepare specimen of Receipt.
Answer:

Question 3.
Prepare specimen of the Crossed cheque.
Answer:

Question 4.
Prepare specimen of Cash voucher.
Answer:

7. Correct the following statements and rewrite the statements.

Question 1.
All business transactions are recorded in the Journal.
Answer:
Only monetary transactions are recorded in the Journal.

Question 2.
A cash discount is not recorded in the books of accounts.
Answer:
A cash discount is recorded in the books of accounts.

Question 3.
Journal is a book of Secondary entry.
Answer:
Journal is a book of Prime entry.

Question 4.
GST is imposed by the Government of India from 1st July 2018.
Answer:
GST is imposed by the Government of India from 1st July 2017.

Question 5.
The machinery purchased by the Proprietor decreases his capital.
Answer:
Machinery purchased by the proprietor increases his Capital.

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

Question 1.
Narration is required for every entry.
Answer:
Agree

Question 2.
GST stands for Goods and Sales Tax.
Answer:
Disagree

Question 3.
Trade discount is not recorded in the books of accounts.
Answer:
Agree

Question 4.
Wages paid for the installation of Machinery is debited to Wages Account.
Answer:
Disagree

Question 5.
The process of entering or recording the transactions in a Journal is called Journalising.
Answer:
Agree

9. Calculate the following:

Question 1.
Purchased Motor Car from Tata & Company worth ₹ 2,00,000 at 18% GST. Find out GST amount.
Solution:
Cost of the Motor Car = ₹ 2,00,000
GST @ 18% = 2,00,000 × \(\frac{18}{100}\) = ₹ 36,000
Net value of the Motor Car = ₹ 2,00,000 + ₹ 36,000 = ₹ 2,36,000

Question 2.
Paid Transport charges ₹ 10,000 @ 5% GST. Calculate CGST & SGST.
Solution:
Transport charges = ₹ 10,000 @ 5% GST.
CGST = Transport charges × 2.5%.
= 10,000 × \(\frac{2.5}{100}\)
= 10,000 × \(\frac{25}{1000}\)
= ₹ 250
SGST = Transport charges × 2.5%.
= 10,000 × \(\frac{2.5}{100}\)
= 10,000 × \(\frac{25}{1000}\)
= ₹ 250
Net value = 10,000 + 250 + 250 = ₹ 10,500.

Question 3.
Bought goods from Ranjan ₹ 10,000 @ 5% GST and 10% cash discount. Calculate cash discount.
Solution:
Cost of the goods bought = ₹ 10,000 @ 5% GST and 10% cash discount.
GST on Goods Purchased = Cost of goods × 5%.
= 10,000 × \(\frac{5}{100}\)
= ₹ 500.
Net value of Goods Purchased = 10,000 + 500 = ₹ 10,500
Cash discount = Net value × 10%.
= 10,500 × \(\frac{10}{100}\)
= ₹ 1,050.

Question 4.
Received cheque of ₹ 90,000 from Kiran in full settlement of his account ₹ 1,00,000/-. Calculate discount rate.
Solution:
Discount allowed to Kiran = Amount due – Amount received
= 1,00,000 – 90,000
= ₹ 10,000.
Rate of discount allowed to Kiran = \(\frac{100 \times \text { Total Discount allowed }}{\text { Amount on which discount allowed }}\)
= \(\frac{100 \times 10,000}{1,00,000}\)
= 10%

Question 5.
Sold goods of ₹ 1,00,000 at 10% Trade Discount and 10% cash discount to Ram and received 50% amount by cheque. Calculate the amount of cheque received.
Solution:
Trade Discount = Catalogue price × Rate of trade discount
= 1,00,000 × \(\frac{10}{100}\)
= ₹ 10,000
Net amount receivable = Catalogue price – Trade Discount
= 1,00,000 – 10,000
= ₹ 90,000
50% of net amount received.
∴ Amount receivable = 50% of 90,000
= \(\frac{50}{100}\) × 90,000
= ₹ 45,000
Cash discount allowed = 10% on ₹ 45,000
= \(\frac{10}{100}\) × 45,000
= ₹ 4,500
Amount of cheque received = 50% of total amount – Cash discount
= 45,000 – 4,500
= ₹ 40, 500
Amount received by cheque = ₹ 40,500.

10. Complete the following table.

Question 1.

Answer:
1. Drawings A/c
2. Sonali’s A/c
3. Bad debts A/c
4. Livestock A/c
5. Capital A/c

Practical Problems

Question 1.
Journalise the following transactions in the books of Anand General Merchants.
2019 April
1 Mr. Anand started the business with cash of ₹ 60,000.
5 Purchased goods for cash ₹ 30,000.
7 Sold goods of ₹ 10,000 to Suresh.
10 Purchased Furniture from Mr. Govind on credit ₹ 30,000.
15 Paid for Rent ₹ 3000 and paid by debit card.
21 Purchased goods from Urmila on credit ₹ 70,000.
27 Paid for Transport ₹ 1,000 to United Transport.
30 Paid to Urmila ₹ 20,000 on behalf of Sharmila.
Solution:
In the Journal of Anand General Merchants

Question 2.
Journalise the following transactions in the books of Gajanan.
2019 May
3 Purchased goods for ₹ 90,000 and amounts paid by Bank directly.
7 Sold goods to Satish on credit ₹ 30,000.
9 Paid for Postage ₹ 10,000.
12 Paid for Wages ₹ 15,000.
15 Received cheque of ₹ 30,000 from Satish.
21 Received Dividend ₹ 5000.
25 Purchased Laptop of ₹ 40,000 and paid by cheque.
28 Deposited cash ₹ 10,000 into State Bank of India.
31 Purchased goods for ₹ 40,000 and paid by RTGS.
Solution:
Journal of Gajanan

Question 3.
Journalise the following transactions in the books of Ashok General Stores.
2019 May
1 Received ₹ 5,000 from Ram on behalf of Bharat.
4 Purchased Goods for cash ₹ 55,000.
8 Paid for Salary ₹ 8,000.
12 Purchased goods from Ganesh ₹ 30,000 on credit.
17 Sold goods to Mrs. Neha ₹ 60,000 on credit.
20 Purchased Machinery of ₹ 80,000 @ 12% GST and amount paid by cheque.
25 Paid to SG & Sons by cheque ₹ 30,000.
28 Received Commission ₹ 10,000 from Ganesh.
30 Paid Rent ₹ 5000.
31 Purchased Shares of Atul Company Ltd. for ₹ 10,000 through Demat account.
Solution:
Journal of Ashok General Stores


Working Note:
Dated 20th May 2019:
Calculation of CGST and SGST on Machinery
Catalogue price of ₹ 80,000 @ 12%.
CGST i.e. Central Goods and Services Tax = 12% × \(\frac{1}{2}\) = 6%.
CGST = Price of Machinery × 6%.
= 80,000 × \(\frac{6}{100}\)
= ₹ 4,800.
SGST i.e. State Goods and Service Tax = 12% × \(\frac{1}{2}\) = 6%.
SGST = 80,000 × \(\frac{6}{100}\) = ₹ 4,800.

Question 4.
Journalise the following transactions in the books of Sanjay General Stores.
2019 June
1 Started business with cash ₹ 50,000, Bank ₹ 1,00,000, Goods worth ₹ 50,000.
5 Purchased goods from Mohan on credit ₹ 80,000 at 10% Trade Discount.
9 Sold goods to Urmila ₹ 30,000 at 5% Trade Discount.
12 Paid into Dena Bank ₹ 40,000.
15 Goods worth ₹ 5000 were distributed as a free samples.
22 Paid for Commission ₹ 5,000 to Anand.
24 Received ₹ 28,000 from Urmila in full settlement of her account by Debit Card.
29 Paid for Advertisement ₹ 9,000.
30 Purchased Laptop for ₹ 20,000 @ 28% GST and amount paid by NEFT.
Solution:
Journal of Sanjay General Stores

Working Note:
5th June 2019:
Calculation of Trade discount
Purchased goods for ₹ 80,000 @ 10% Trade discount
Trade discount = 80,000 × \(\frac{10}{100}\) = ₹ 8,000
Net Purchase Price = 80,000 – 8,000 = ₹ 72,000

24th June 2019:
Discount allowed to Urmila = Amount due – Amount received
= 28,500 – 28,000
= ₹ 500

30th June 2019:
Calculation of CGST and SGST
Price of Laptop = ₹ 20,000 @ 28% GST.
CGST = (Price of Laptop) × Rate of CGST
= 20,000 × \(\frac{14}{100}\)
= ₹ 2,800
SGST = (Price of Laptop) × Rate of SGST
= 20,000 × \(\frac{14}{100}\)
= ₹ 2,800

Question 5.
Journalise the following transactions in the books of Kunal Stores.
2018 August
1 Purchased goods of ₹ 90,000 at 10% Trade Discount and 10% Cash Discount from Rakesh and 1/3rd amount paid by cheque.
5 Opened current account in State Bank of India by depositing ₹ 60,000.
8 Cash purchases ₹ 85,000.
10 Goods sold on credit to Tushar ₹ 20,000 @ 10% Trade Discount.
12 Paid Salary ₹ 4,000.
16 Tushar returned goods of ₹ 250.
17 Goods taken by Kunal for his private use ₹ 2,000.
20 Purchased Laptop of ₹ 40,000 from Joshi Electronics @ 18% GST and paid by cheque.
22 Rent paid by cheque ₹ 15,000.
25 Purchased Motor car worth ₹ 2,00,000 for cash @ 18% GST and paid by Bank.
26 Goods distributed as free sample ₹ 4,000.
28 Purchased goods from Amit of ₹ 60,000 on credit.
30 Paid by ECS cash to Amit ₹ 58,500, who allowed us a discount of ₹ 1,500.
30 Sold goods ₹ 5,000 at a loss of ₹ 1,000
31 Sold goods for ₹ 20,000.
Solution:
Journal of Kunal Stores


Working Notes:
1. 2018 Aug. 1st:
Trade discount = 10% on Purchase catalogue price
= \(\frac{10}{100}\) × 90,000
= ₹ 9,000
Net Purchase price = 90,000 – 90,00 = ₹ 81,000
Amount paid = \(\frac{1}{3}\) × 81,000 = ₹ 27,000
Cash discount = 10% on 27,000
= \(\frac{10}{100}\) × 27,000
= ₹ 2700
Amount paid by cheque = 27,000 – 2700 = ₹ 24,300

2. Aug. 10th:
Net price of Goods sold to Tushar = 20,000 – 10% Trade discount
= 20,000 – \(\frac{10}{100}\) × 20,000
= 20,000 – 2,000
= ₹ 18,000

3. 20th Aug. 2018:
Calculation of GST
CGST = 9% on ₹ 40,000
= \(\frac{9}{100}\) × 40,000
= ₹ 3,600
SGST = 9% on ₹ 40,000
= \(\frac{9}{100}\) × 40,000
= ₹ 3,600

4. 25th Aug. 2018:
Calculation of GST
CGST = 9% on ₹ 2,00,000
= \(\frac{9}{100}\) × 2,00,000
= ₹ 18,000
SGST = 9% on ₹ 2,00,000
= \(\frac{9}{100}\) × 2,00,000
= ₹ 18,000

Question 6.
Journalise the following transactions in the books of Nina General Stores.
2018 Sept
1 Sold goods of ₹ 50,000 at 10% Trade Discount and 10% Cash Discount to Raj and received 50% by cheque and 20% by cash.
3 Bought goods worth ₹ 60,000 from Prashant at 7.5% Trade Discount and half amount paid by cash.
5 Returned goods worth ₹ 550 to Prashant.
7 Sold goods worth ₹ 90,000 to Ranvir on credit at 10% Trade Discount.
12 Received Commission ₹ 4,500.
15 Received cheque of ₹ 80,000 from Ranvir in full settlement of his account.
18 Purchased Computer worth ₹ 80,000 from Reliance Company by cheque at 28% GST.
22 Wages paid ₹ 13,000.
23 Paid for Life Insurance premium ₹ 17,000.
27 Sold goods worth ₹ 28,000 to Tushar who paid us ₹ 18,000 immediately
Solution:
Journal of Nina General Stores


Working Notes:
1. 1st Sept. 2018:
Selling (invoice) price = ₹ 50,000
Trade Discount = 10% on ₹ 50,000
= \(\frac{10}{100}\) × 50,000
= ₹ 5,000
Net selling price = 50,000 – 5,000 = ₹ 45,000
50% of the Net selling price received by cheque
Amount of cheque received = 50% of Net selling price – Cash discount
= \(\frac{50}{100}\) × 45,000 – 10% on ₹ 22,500
= 22,500 – 2,250
= ₹ 20,250
20% of Net selling price received by cash.
Net amount of cash received = 20% of Net selling price – Cash discount
= \(\frac{20}{100}\) × 45,000 – Cash discount
= 9,000 – \(\frac{10}{100}\) × 9000
= 9,000 – 900
= ₹ 8,100
30% of Net Selling price is not received
∴ Amount not received = \(\frac{30}{100}\) × 45,000 = ₹ 13,500
Total of cash discount = 2,250 + 900 = ₹ 3,150

2. 3rd Sept. 18:
Trade discount = 7.5% on 60,000
= \(\frac{7.5}{100}\) × 60,000
= ₹ 4,500
Net Purchase price = 60,000 – 4,500 = ₹ 55,500

3. 18th Sept. 18:
Calculation of GST
CGST = (Purchase Price of Computer) × 14%
= 80,000 × \(\frac{14}{100}\)
= ₹ 11,200
SGST = 80,000 × \(\frac{14}{100}\) = ₹ 11,200
Net Purchase price of Computer = 80,000 + 11,200 + 11,200 = ₹ 1,02,400

Question 7.
Journalise the following transactions in the books of Varun
2018 Oct.
1 Purchased Machinery of ₹ 95,000 and paid ₹ 5,000 for freight.
3 Purchased goods for ₹ 1,50,000 and amount paid by Bank.
6 Purchased Laptop from Nagesh & Co. worth ₹ 1,80,000 @ 18% GST.
10 Paid into Bank of Baroda ₹ 70,000.
12 Paid for Rent ₹ 4,000 and Commission ₹ 3,000.
15 Bought goods from Tushar Company Ltd. ₹ 1,20,000 at 12% GST and paid 1/2 amount by RTGS.
16 Cash purchases ₹ 50,000 amount paid by cheque.
20 Invoiced goods to Satish ₹ 80,000 at 12% GST and the amount received by cheque.
25 Paid for Telephone charges ₹ 90,000
27 Mrs. Varsha bought goods from us ₹ 90,000 at a 12% Trade Discount.
28 Purchased goods from Abhijeet & Sons ₹ 1,50,000 at 18% GST.
30 Paid to Abhijeet & Sons and received 10% Cash Discount by cheque.
31 Paid for Advertisement ₹ 8,000 and Brokerage ₹ 12,000.
Solution:
Journal of Varun

Question 8.
Journalise the following transactions in the books of Dhoni Auto Car Centre
2018 Nov
1 Sold 1,000 shares for ₹ 100 each and paid brokerage @ 1% and the amount credited to our account.
4 Purchased goods from Ashish & Co. of ₹ 2,00,000.
6 Sold goods to Virat & Co. ₹ 1,50,000.
8 Paid for Advertisement ₹ 30,000 to Times of India.
10 Paid for Printing and Stationery ₹ 7,000.
12 Purchased goods from Prakash & Co. ₹ 1,50,000 @ 18% GST.
15 Paid for Transport charges ₹ 10,000 @12% GST.
20 Purchased goods from Vikram & Sons ₹ 1,20,000 @ 18% GST and paid half the amount immediately.
25 Paid to Prakash & Co. less 10% discount.
30 Invoiced Goods to Sanjay ₹ 60,000.
31 Sanjay returned goods of ₹ 10,000.
31 Sanjay became insolvent and recovered only 50 paise in a rupee as a final settlement from him.
Solution:
Journal of Dhoni Auto Car Centre


Working Notes:
1. 2018, Nov. 1:
Amount credited to Bank A/c = Sales proceed – Brokerage @ 1%
= 1,000 × 100 – \(\frac{1}{100}\) × 1,000 × 100
= 1,00,00 – 1,000
= ₹ 99,000

2. Nov. 12:
Net Purchase price = Purchase price + 9% CGST + 9% SGST
= 1,50,000 + \(\frac{9}{100}\) × 1,50,000 + \(\frac{9}{100}\) × 1,50,000
= 1,50,000 + 13,500 + 13,500
= ₹ 1,77,000

3. Nov. 20:
Net Purchase price = Purchase price + 9% CGST + 9% SGST
= 1,20,000 + \(\frac{9}{100}\) × 1,20,000 + \(\frac{9}{100}\) × 1,20,000
= 1,20,000 + 10,800 + 10,800
= ₹ 1,41,600
Amount paid = \(\frac{1}{2}\) of 1,41,600 = ₹ 70,800 and credit purchased = ₹ 70,800.

4. Nov. 25:
Cash discount = Amount due to Prakash & Co × 10%
= 1,77,000 × \(\frac{10}{100}\)
= ₹ 17,700

5. Bad debts = Amount due from Sanjay – Amount recovered
= 50,000 – 50% of 50,000
= 50,000 – 25,000
= ₹ 25,000

Question 9.
Journalise the following transactions in the books of Hero Enterprises.
Balance on 1st April 2019
Cash at Bank ₹ 80,000, Sundry Debtors Ram ₹ 20,000, Rahim ₹ 30,000, Stock ₹ 55,000, Building ₹ 1,50,000.
Credit Balances on 1st April 2019
Sundry Creditors Swapna ₹ 20,000, Rohit ₹ 30,000, Bank Loan ₹ 50,000.
2019 April
1 Purchased goods worth ₹ 1,50,000 from Prashant & Co., less 10% Trade Discount.
4 Sold goods to Mr. Amit Sharma ₹ 70,000 at 10% Trade Discount on credit.
9 Purchased goods for cash ₹ 2,00,000 @ 28% GST amount paid by NEFT.
12 Sold Goods to Aditya Ray of ₹ 90,000 @ 28% GST.
15 Paid for Rent ₹ 5000 and Salary ₹ 18,000.
17 Paid for Proprietor’s house Rent ₹ 12,000.
20 Sold half of the goods purchased on 9th April at 20% Profit and 28% GST.
25 Paid for Wages ₹ 1,500.
25 Purchased Furniture ₹ 1,80,000 @ 12% GST and amount paid by RTGS.
28 Sold an old Furniture of ₹ 20,000 for ₹ 12,000.
30 Sold shares of ₹ 10,000 for ₹ 15,000 and the amount received by cheque.
Solution:
Journal of Hero Enterprises


Working Notes:
1. 2019 April, 20:
Cost of Goods sold = \(\frac{1}{2}\) of purchases on 9th April, 2019
= \(\frac{1}{2}\) × 2,00,000
= ₹ 1,00,000
Selling price of Goods sold = \(\frac{120}{100}\) × ₹ 1,00,000 = ₹ 1,20,000

2. April, 28:
Loss on sale of furniture = Cost of furniture – Selling price
= 20,000 -12,000
= ₹ 8,000

3. April, 30:
Profit on sale of shares = Selling price – Cost of shares
= 15,000 – 10,000
= ₹ 5,000

Question 10.
Journalise the following transactions in the books of Harbhajan & Co. for the month of 1st April 2019.
Balance on 1st April 2019
Cash in hand ₹ 35,000, Cash at Bank ₹ 25,000, Furniture ₹ 1,50,000, Laptop ₹ 1,00,000
Debtors: Sangita ₹ 40,000, Viru ₹ 30,000
Creditors: Ganesh ₹ 10,000, Garima ₹ 40,000, Bank loan ₹ 50,000.
2019 April
1 Purchased goods from Ajay Kumar worth ₹ 2,50,000 at 10% Trade discount @ 18% GST and paid 1/4 amount in Cash.
5 Purchased shares of Infosys Company ₹ 50,000 and ₹ 500 paid as a brokerage for Demat A/c.
8 Sold goods to Raj worth ₹ 90,000 at 10% Trade discount and 1/3 amount received by cash and 5% cash discount is allowed.
12 Paid house rent of proprietor ₹ 9,000 and office rent ₹ 5,000.
15 Purchased Laptop of ₹ 60,000 @ 18% GST and paid amount by cheque.
20 Paid transport charges on the above Laptop ₹ 1,000 @ 18% GST.
25 Paid Commission ₹ 20,000 to Ram.
26 Paid Telephone Charges ₹ 1,000.
28 Transferred from private Bank A/c of proprietor to business Bank A/c ₹ 40,000.
30 Bought goods for ₹ 1,50,000 @ 12% as GST by cheque.
30 Exchanged our Furniture of ₹ 30,000 against a Motor car of the same value for business.
Solution:
Journal of Harbhajan & Co.


Working Notes:
1. 8 April 2019:
Net selling price = Selling price – 10% Trade discount
= 90,000 – 10% on 90,000
= 90,000 – 9,000
= ₹ 81,000
Cash received = \(\frac{1}{3}\) of 81,000
= \(\frac{1}{3}\) × 81,000
= ₹ 27,000
Net cash received = 27,000 – Cash discount @ 5%
= 27,000 – \(\frac{5}{100}\) × 27,000
= 27,000 – 1,350
= ₹ 25, 650
Credit sale = \(\frac{2}{3}\) of 81,000
= \(\frac{2}{3}\) × 81,000
= ₹ 54,000

Class 11 Commerce BK Textbook Solutions Digest

• 11th Bk Chapter 1 Practical Problems
• 11th Bk Chapter 2 Practical Problems
• 11th Bk Chapter 3 Practical Problems
• 11th Bk Chapter 4 Practical Problems
• 11th Bk Chapter 5 Practical Problems
• 11th Bk Chapter 6 Practical Problems
• 11th Bk Chapter 7 Practical Problems
• 11th Bk Chapter 8 Practical Problems
• 11th Bk Chapter 9 Practical Problems
• 11th Bk Chapter 10 Practical Problems

Bank Reconciliation Statement 11th BK Commerce Chapter 6 Solutions Maharashtra Board

Balbharti Maharashtra State Board Bookkeeping and Accountancy 11th Solutions Chapter 6 Bank Reconciliation Statement Textbook Exercise Questions and Answers.

Class 11 Commerce BK Chapter 6 Exercise Solutions

1. Answer in one sentence.

Question 1.
Who prepares a bank Pass Book?
Answer:
The Bank passbook is prepared by the bank.

Question 2.
What is a pay-in-slip?
Answer:
Pay-in-slip is the slip that is filled when the bank account holder deposits a cheque or cash into his bank account.

Question 3.
What is a bank overdraft?
Answer:
The amount withdrawn by the account holder from his current account in excess of the balance standing in that account up to, specified limit is known as bank overdraft.

Question 4.
What is a withdrawal slip?
Answer:
It is a document/form, which is used by the savings account holder for withdrawing cash from his bank account.

Question 5.
Who sends the bank statement?
Answer:
A bank statement is sent by the Bank manager to the account holder informing about debit or credit given by the bank.

Question 6.
What does a debit balance in Cash Book represent?
Answer:
The debit balance of the cash Book indicates a positive Bank balance as per Cash Book.

Question 7.
Who prepares the Bank Reconciliation Statement?
Answer:
A Businessman, trader, or accountant prepares Bank Reconciliation Statement at the end of every month.

Question 8.
What does the debit balance in Pass Book represent?
Answer:
The debit balance of Passbook represents Overdraft as per passbook.

Question 9.
On which side is interest on bank deposit recorded in Pass Book?
Answer:
Interest on bank deposits is recorded on the credit side of the passbook.

Question 10.
Why is Bank Reconciliation Statement prepared?
Answer:
A bank reconciliation statement is prepared to disclose the causes of the difference between the balances shown by the cash book and passbook.

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

Question 1.
The account on which overdraft facility is allowed by the bank.
Answer:
Current Account

Question 2.
Extract of ledger account of the account holder in the books of the bank.
Answer:
Pass Book

Question 3.
Alphanumeric code that facilitates electronic funds transfer in India.
Answer:
IFSC (Indian Financial System Code)

Question 4.
Statement showing the causes of disagreement between the balance of Cash Book and Pass Book.
Answer:
Bank Reconciliation Statement

Question 5.
Debit balance in Pass Book.
Answer:
Overdraft as per Pass Book

Question 6.
A form which is filled for depositing cash or cheque into bank.
Answer:
Pay-in-slip

Question 7.
The left-hand side of Pay-in-slip.
Answer:
Counterfoil

Question 8.
Credit balance in Cash Book.
Answer:
Overdraft as per Cash Book

Question 9.
A book maintained by traders to record banking transactions.
Answer:
Cash Book

Question 10.
Excess of bank deposits over withdrawals by a businessman in bank current account.
Answer:
Bank Balance (favourable balance)

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

Question 1.
The bank column of Cash Book represents the bank account.
Answer:
Agree

Question 2.
A bank statement enables the account holder to prepare Bank Reconciliation Statement.
Answer:
Agree

Question 3.
Cheques issued for payment but not presented to bank appear in Cash Book only.
Answer:
Agree

Question 4.
Bank Reconciliation Statement is prepared only during the year-end.
Answer:
Disagree

Question 5.
Bank Reconciliation Statement is similar to the bank statement.
Answer:
Disagree

Question 6.
Bank balance as per Cash Book is always equal to bank balance as per Pass Book.
Answer:
Disagree

Question 7.
Bank advice is sent by the businessman to the bank.
Answer:
Disagree

Question 8.
Pay-in-slip is used for depositing cheques into banks.
Answer:
Agree

Question 9.
The difference in Cash Book Balance and Pass Book balance may arise due to errors committed while recording.
Answer:
Agree

Question 10.
Payment and receipt of cash through internet banking generate an automatic proof.
Answer:
Agree

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

Question 1.
Overdraft means ____________ balance of Cash Book.
(a) closing
(b) debit
(c) opening
(d) credit
Answer:
(d) credit

Question 2.
When a cheque is deposited and collected by bank Pass Book is ____________
(a) dishonoured
(b) debited
(c) credited
(d) written
Answer:
(c) credited

Question 3.
A ____________ is a summary of financial transactions that take place over a period of time on a bank account.
(a) withdrawal slip
(b) bank advice
(c) bank statement
(d) Pay-in-slip
Answer:
(c) bank statement

Question 4.
Debiting an entry in Cash Book ____________ cash balance.
(a) increases
(b) decreases
(c) nullifies
(d) none of the above
Answer:
(a) increases

Question 5.
Bank Reconciliation Statement is prepared by ____________
(a) student
(b) businessman
(c) bank
(d) none of the above
Answer:
(b) businessman

Question 6.
Bank balance as per Pass Book means ____________ balance of Pass Book.
(a) credit
(b) opening
(c) debit
(d) closing
Answer:
(a) credit

Question 7.
Bank gives overdraft facility to ____________ account holder.
(a) savings
(b) recurring
(c) current
(d) fixed
Answer:
(c) current

Question 8.
Debit balance as per Cash Book is also known as ____________ balance.
(a) favourable
(b) overdraft
(c) abnormal
(d) unfavourable
Answer:
(a) favourable

Question 9.
When extracts of Cash Book and Pass Book are given for uncommon periods, only ____________ items are considered for preparation of Bank Reconciliation Statement.
(a) uncommon
(b) normal
(c) favourable
(d) common
Answer:
(d) common

Question 10.
When extract of Cash Book and Pass Book is given for common period, only ____________ items are considered
for preparation of Bank Reconciliation Statement.
(a) uncommon
(b) common
(c) favourable
(d) unfavourable
Answer:
(a) uncommon

5. Complete the following statements:

Question 1.
Payments credited in Cash Book are ____________ in Pass Book.
Answer:
Debited

Question 2.
While preparing Bank Reconciliation Statement only ____________ column of Cash Book is considered.
Answer:
Bank

Question 3.
Cheques issued to creditors appear first in ____________ book.
Answer:
Cash

Question 4.
A statement showing the reasons for the difference in Cash Book Balance and Pass Book balance is known as ____________
Answer:
Bank Reconciliation Statement

Question 5.
Overcast on receipt side of Pass Book means ____________ in Pass Book balance.
Answer:
Increase

Question 6.
Online transfer made to our creditors appear on the ____________ side of Cash Book.
Answer:
Payment/Credit

Question 7.
Interest on overdraft charged by bank is ____________ in Pass Book.
Answer:
Debited

Question 8.
Normally the Cash Book shows debit balance and Pass Book shows ____________ balance.
Answer:
Credit

Question 9.
The form filled for withdrawing cash from bank is known as ____________
Answer:
Withdrawal Slip

Question 10.
A businessman can update his records on receiving ____________
Answer:
Bank Advice

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

Question 1.
Cheques deposited into the bank but not yet cleared appears in the Pass Book only.
Answer:
This statement is False.
Cheques deposited into the bank but not yet cleared appears in the cash book only. Bank records entry in the passbook only after the cheque is cleared. So there is no entry for this transaction in the Pass Book.

Question 2.
Direct deposit made by debtors into a businessman’s bank account is recorded on the credit side of Pass Book.
Answer:
This statement is True.
The credit side of the passbook means deposits made in the bank account. When direct deposits are made by debtors into a businessman’s bank account. It increases the bank balance and it is recorded on the credit side of Pass Book.

Question 3.
A businessman can prepare a Bank Reconciliation statement only with Cash Book Balance.
Answer:
This statement is False.
The businessman can prepare a Bank Reconciliation statement with the help of a cash book, bank column, and passbook. It is a comparison between the two to correct the differences. Both i.e. cash book and pass book/Bank statement are required to prepare a Bank Reconciliation statement.

Question 4.
When overdraft as per Cash Book is given, bank charges debited in Pass Book only are to be added.
Answer:
This statement is True.
Bank overdraft as per cash book means negative bank balance. The businessman has to pay the Bank. Bank charges are expenses for the business and this increases the amount payable to the bank so bank charges debited in the passbook only are to be added in the cash book.

Question 5.
Bank Statement is sent by Bank to the businessman.
Answer:
This statement is True.
A bank statement is a statement issued by the bank to the current account holder informing about the bank transactions during a particular period of time. Generally, it is issued every i.e. month. It gives details information about bank deposits and withdrawals etc.

7. Draft the following specimen with imaginary Name, Account Number, Amount.

Question 1.
Bank Statement
Answer:
Specimen of Bank Statement is given below:

Question 2.
Pay-in-slip
Answer:
(a) Specimen of pay-in-slip is given below: Front side

(b) Reverse (Back-side) of Pay-in-slip:

Question 3.
Withdrawal slip
Answer:
Specimen form of a withdrawal slip is given below:

Question 4.
Bank Advice
Answer:
Specimen of bank advice is given below:

Question 5.
Pass Book
Answer:
Specimen form of the Bank passbook is given below:
Bank Pass Book

8. Correct and rewrite the following statements.

Question 1.
The form filled for depositing cash or cheque into the bank is known as Pass Book.
Answer:
The form filled for depositing cash or cheque into the bank is known as Pay in slip.

Question 2.
Bank Reconciliation Statement is prepared by Bank.
Answer:
Bank Reconciliation Statement is prepared by Businessman.

Question 3.
Debit balance as per Pass Book is known as favourable balance.
Answer:
Debit balance as per Pass Book is known as unfavorable balance.

Question 4.
When a cheque is deposited into Bank it is credited to Cashbook.
Answer:
When a cheque is deposited into Bank it is debited in Cash Book.

Question 5.
When extracts are given for the common period only common items are to be considered.
Answer:
When extracts are given for the common period only uncommon items are to be considered.

9. Complete the following table.

Question 1.

Answer:

Practical Problems

Question 1.
Following is the extract of the Cash Book (Bank Column only) and passbook. Prepare Bank Reconciliation Statement as of 31st Oct. 2018.
In the books of ____________

In the books of Bank

Solution:
Bank Reconciliation Statement as of 31st October 2018.

Working Notes:
When extract of Cashbook and passbook are given for the same period i.e. for the month of April 2018, we have to consider only uncommon entries for adding and deducting from Bank Reconciliation Statement. This is shown in the following working notes.
In order to find out items to be added and items to be deducted in the Bank Reconciliation Statement, we have to prepare Cash Book and passbook on the basis of accounting information given in the problem:
Cash Book

Bank Pass Book

Explanation:
1. First record the opening balance in the appropriate book i.e. either in Cashbook or passbook.
2. Bank balance of ₹ 9,800 as per Cashbook is recorded on the debit side of Cashbook in a box.
3. In this problem, the entries which are passed on the debit side of the Cashbook and passbook are to be added in the Bank Reconciliation Statement and the entries passed on the credit side of the Cashbook and passbook are to be deducted in the Bank Reconciliation Statement. This is because the opening balance appears on the debit side of the Cash Book.

Question 2.
From the following extract of Cash Book and Pass Book prepare Bank Reconciliation Statement as of 31st March 2019.
In the books of ____________

In the books of Bank
Bank Pass Book

Solution:
Bank Reconciliation Statement as of 31st March 2019

Working Notes:
When extract of Cashbook and passbook are given for the same period i.e. for the month of April 2011, we have to consider only uncommon entries for adding and deducting from Bank Reconciliation Statement. This is shown in the following working notes.
In order to find out items to be added and items to be deducted in the Bank Reconciliation Statement, we have to prepare Cash Book and passbook on the basis of accounting information given in the problem:
Cash Book

Bank Pass Book

Question 3.
On 31st August 2018 bank passbook of Mr. Ravi showed a credit balance of ₹ 33,600, but Cash Book showed a different balance. On comparing the two books following differences were noticed:
1. Cheques paid into the bank but not credited before 31st Aug 2018 amounted to ₹ 24,500.
2. Direct deposit by the customer through NEFT ₹ 33,000 recorded in the passbook only.
3. Cheques issued on 28th Aug 2018 were presented for payment on 5th Sep. 2018 amounted to ₹ 38,800.
4. A bill receivable for ₹ 15,000 discounted with the bank was dishonored on 30th Aug 2018. Intimation of the same was received only on 3rd Sep 2018.
5. Passbook credit side was overcast ₹ 2,000.
6. Bank debited ₹ 400 for bank charges in the passbook, which was not recorded in Cash Book.
Prepare Bank Reconciliation Statement as of 31st August 2018.
Solution:
Bank Reconciliation Statement as of 31st August 2018.

Working Notes:
In order to find out items to be added and items to be deducted in the Bank Reconciliation Statement, we have to prepare Cash Book and passbook on the basic information given in the problem:
Cash Book (With Bank Column)

Bank Pass Book

Explanation:
1. First record the opening balance in the appropriate book and at the appropriate side i.e. either in Cashbook or passbook.

2. In the above problem Bank balance of ₹ 33,600 as per the passbook is recorded on the credit side of the passbook in a box.

3. In this problem, the entries which are passed on the credit side of the Cashbook and passbook are to be added in the Bank Reconciliation Statement and the entries passed on the debit side of the Cash Book and passbook are to be deducted in the Bank Reconciliation Statement. This is because the opening balance appears on the credit side of the passbook.

4. Pass the entry of the given transactions in the book in which entry is not passed due to one or another reason, e.g. cheque of ₹ 24,300 is deposited but not collected. In this case, entry is not passed in the passbook, as the cheque is not collected by the bank. Now draft the entry for the given transaction on the credit side of the passbook. This is because, after the collection of cheques, the bank balance is increased. In the same way for remaining transactions pass the entry in that book where entry is not passed corresponding.

Question 4.
From the following details prepare Bank Reconciliation Statement as of 31st Dec. 2018.
1. Bank overdraft as per Cash Book on 31st Dec. 2018 was ₹ 48,450.
2. Bank charges for SMS alerts ₹ 370 were debited in passbook but not recorded in Cash Book.
3. Interest in overdraft ₹ 2,870 did not appear in Cash Book.
4. A bill for ₹ 12,000 discounted with bank appears in Cash Book at the full amount but the bank has deducted ₹ 200 discounting charges.
5. Cheques issued but not presented for payment before 31st Dec. 2018 amounted to ₹ 32,300.
6. Cheques amounting to ₹ 24,000 were deposited into the bank but only a cheque of ₹ 8,000 was collected by the bank before 31st Dec. 2018.
7. Paid stationary bill ₹ 11,300 by debit card. It was not recorded in Cash Book.
Solution:
Bank Reconciliation Statement as of 31st December 2018.

Working Notes:
Cash Book (With Bank Column)

Bank Pass Book

Question 5.
From the following particulars prepare Rank Reconciliation Statement as of 30th June 2019.
1. Credit balance as per pass book ₹ 20,000.
2. A cheque for ₹ 3,500 was issued and paid by the bank, recorded in Pass Book as ₹ 5,300.
3. Cheque deposited ₹ 9,700 collected by the bank was not recorded in Cash Book.
4. Payment side of the Cash Book was undercast by ₹ 100.
5. Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
Solution:
Bank Reconciliation Statement as of 30th June 2019.

Working Notes:
Cash Rook (With Rank Column)

Bank Pass Book

Question 6.
Prepare Bank Reconciliation Statement from the following information as of 31st March 2019.
1. Balance as per Cash Book ₹ 10,000.
2. Cheque of ₹ 2,000 issued but not presented to Bank for payment.
3. Our debtor directly deposited ₹ 3,500 to our Bank account by NEFT, not recorded in the Cash Book.
4. Bank paid electricity bill on our behalf ₹ 450 and charged Bank charges ₹ 100.
5. Paid ₹ 1,500 to ABC & company, our supplier by business debit card but recorded in Cash Book as ₹ 150.
6. Bank credited interest on Investment ₹ 500.
7. Cheque of ₹ 885 issued and presented to Bank but wrongly entered in the Pass Book as ₹ 865.
Solution:
Bank Reconciliation Statement as on 31st March 2019

Working Notes:
Cash Book (With Bank Column)

Bank Pass Book

Question 7.
On 31st January 2018 Bank balance as per Cash Book was ₹ 40,000 but Pass Book was showing some other balances following were the causes of the difference.
1. Cheques were issued for ₹ 1,00,000 in January 2018 but cheques of ₹ 50,000 were only presented to the Bank for payment before January 31st, 2018
2. Cheques were sent to the Bank for collection of ₹ 2,00,000 out of which cheques of ₹ 80,000 were only credited by the Bank in January 2018.
3. Following entries were shown in the passbook in January 2018, but no corresponding entries were made in the Cash Book.
(i) Payment of ₹ 6,400 by Bank for Electricity Bill by ECS.
(ii) Interest credited by Bank ₹ 12,000
(iii) Bank debited commission ₹ 1,000 and Bank charges for ₹ 600.
(iv) Direct deposit made by customer ₹ 1,000 by NEFT to our account.
Prepare Bank Reconciliation Statement as of 31st January 2018.
Solution:
Bank Reconciliation Statement as of 31st January 2018

Working Notes:
Cash Book (With Bank Column)

Bank Pass Book

Question 8.
In January 2018, the Pass Book of Mr. Girish Kumbhar showed a bank balance of ₹ 14,000. A comparison of the Cash Book with the Pass Book revealed the following.
1. Cheque deposited but not credited by Bank ₹ 10,000
2. Dividend on shares collected by Bank but not recorded in the Cash Book ₹ 1,000
3. Bank paid Insurance premium as per standing instruction by ECS ₹ 500, no corresponding entry was passed in the Cash Book.
4. Bank debited Commission ₹ 75.
5. A debit of ₹ 900 in respect of cheque dishonored appears in Pass Book only.
6. Cheque of ₹ 1,500 deposited into Bank wrongly recorded twice in the Cash Book.
7. Total cheques of ₹ 20,000 were issued during the month of January 2018, but cheques of ₹ 8,000 only were presented for payment in January 2018.
Prepare Bank Reconciliation Statement as of 31st January 2018.
Solution:
Bank Reconciliation Statement as of 31st March 2019

Working Notes:
Cash Book (With Bank Column)

Pass Book

Question 9.
Form the following details provided by Prasharit enterprises, prepare a Bank Reconciliation Statement as of 31st March 2018.
1. Overdraft as per Cash Book ₹ 28,000
2. Cheque issued of ₹ 2,000 and presented to Bank returned dishonored but the effect of dishonored is not recorded in the Cash Book.
3. Bank debited Bank charges ₹ 150.
4. Bank transferred ₹ 2,500 to the savings account of the proprietor but not recorded in the Cash Book.
5. Cheque issued to the supplier but not presented to Bank before 21st March 2018, ₹ 1,600
6. Cheques of ₹ 3,000 and ₹ 2,000 were deposited into Bank but cheques of ₹ 3,000 were only credited by Bank before 31st March 2018.
7. Out customer directly deposited ₹ 1,500 in our Bank account but wrongly recorded it in the cash column of the Cash Book.
8. Bank debited interest on overdraft ₹ 750.
Solution:
Bank Reconciliation Statement as of 31st March 2018.

Working Notes:
Cash Book (Bank column)

Pass Book

Question 10.
Prepare Bank Reconciliation Statement as of 31st Dec. 2018
1. Debit balance as per pass book ₹ 16,000
2. Customer directly deposited in our Bank account by NEFT ₹ 8,000.
3. Cheques deposited into Bank but not credited by Bank ₹ 10,500.
4. Pass Book shows a debit entry for Bank commission ₹ 300, not recorded in Cash Book.
5. A Bill of Exchange of ₹ 3,500 was discounted with the Bank in December 2018, returned dishonored in January 2019.
6. As per standing instructions Bank paid the Telephone bill of ₹ 650, not recorded in the Cash Book.
7. Cheque of ₹ 975 deposited into the Bank but wrongly recorded on ₹ 795 in Cash Book.
Solution:
Bank Reconciliation Statement as of 31st December 2018.

Working Notes:
Cash Book (with Bank column)

Bank Pass Book

Class 11 Commerce BK Textbook Solutions Digest

• 11th Bk Chapter 1 Practical Problems
• 11th Bk Chapter 2 Practical Problems
• 11th Bk Chapter 3 Practical Problems
• 11th Bk Chapter 4 Practical Problems
• 11th Bk Chapter 5 Practical Problems
• 11th Bk Chapter 6 Practical Problems
• 11th Bk Chapter 7 Practical Problems
• 11th Bk Chapter 8 Practical Problems
• 11th Bk Chapter 9 Practical Problems
• 11th Bk Chapter 10 Practical Problems