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Let his initial monthly salary be Rs x and annual increment be Rs y.

Then, Acc. to problem x + 5y = 4500 ......(i)

x + 12 y = 5550 ....(ii)

Solving these two equations, we get x= Rs. 3750 y = Rs 150.

Correct option is (c) Division of work

(c) Division of work

The principle of scientific management which explains the use scientific method to determine the activity performed by the employee: Development of Science for each part of men’s job 

Explanation-

The principle explains that instead of rule-of-thumb methods, scientific practices should be followed. Under the rule of thumb, a manager uses the trial-and-error method to find solutions to problems. Taylor suggested that a rigorous study of traditional methods should be undertaken and the best method/solution should be adopted by all managers.

Correct option is (c) Division of work

i. No

Here,  -\(\frac{1}{3}\)=-0.33...., \(\frac{4}{3}\)= 1.33..., -\(\frac{11}{3}\)=-3.66..

The above numbers are non-terminating and recurring decimals.

∴ It is not easy to plot the given points.

ii. While finding ordered pairs, numbers should be selected in such a way that the co-ordinates obtained will be integers.

The correct answer is : (b) 3

i. x + y = 3

ii. x - y = 4

Answer is (B) 2

Let a two digit number be 10x + y, where y is unit place digit and x is tens place digit

10x + y = 4(x + y)

⇒ 10x + y = 4x + 4y

⇒ 6x – 3y = 0

⇒ 2x = y …(i)

and 10x + y = 2xy …(ii)

Substituting y = 2x in (ii), we get

10x + 2x = 2x x 2x

⇒ 4x² – 12x = 0

⇒ 4x(x – 3) = 0

⇒ x = 0, 3

where x = 0, y = 0

when x = 3, y = 2 x 3 = 6

∴ Required number is

10x + y = 10 x 3 + 6 = 36

Let two numbers are x and y, where x > y

y + 7 = 2x

or 2x – y = 7 …(i)

also x + 4 = 3y

or x – 3y = – 4 …(ii)

Multiplying equation (ii) by 2 and then subtracting from (i), we get

5y = 15 ⇒ y = 3

Now substituting the value of y in (i), we get

2x – 3 = 7

or 2x = 10

or x = 5

Hence, required numbers are 5 and 3.

Answer is (A) 10x + y

The given equations are

0.5x + 0.6y = 2.3 ..(i)

0.2x + 0.7y = 2.3 …(ii)

Multiplying equation (i), by 2 and (ii) by 5 and then

subtracting, we get

-2.3y = -6.9 ⇒ y = 3

Putting y = 3 in (i), we get

0.5x + 0.6 x 3 = 2.3

⇒ 0.5x + 1.8 = 2.3

⇒ 0.5x = 2.3 – 1.8

⇒ 0.5x = 0.5

⇒ x = 1

Hence the required solution is x = 1, y = 3.

Let a two digit number be 10x + y in which x is tens place digit whereas y is units place digit.

According to question

9(10x +y) = 2(10y + x)

⇒ 90x + 9y = 20y + 2x

⇒ 88x = 11y

⇒ 8x – y = 0 …(i)

and x – y = -7 …(ii) [∴ Reject +ve value]

Solving (i) and (ii), we get x = 1 and y = 8

Hence, required number is 10x + y 

= 10 x 1 + 8 

= 18

We need to prove that ΔABC is right angled. 

Given: 

∠A = x°, ∠B = 3x° and ∠C = y° 

Sum of the three angles in a triangle is 180° (Angle sum property of a triangle) i.e., 

∠A + ∠B + ∠C = 180° 

x + 3x + y = 180° 

4x + y = 180 —— (i) 

From question it’s given that, 

3y – 5x = 30 —– (ii) 

To solve (i) and (ii), we perform 

Multiplying equation (i) by 3 to get, 

12x + 36y = 540 —– (iii) 

Now, subtracting equation (ii) from equation (iii) we get 

17x = 510 

x = 510/17 

⇒ x = 30° 

Substituting the value of x = 30° in equation (i) to find y 

4x + y = 180 

120 + y = 180 

y = 180 – 120 

⇒ y = 60° 

Thus the angles ∠A, ∠B and ∠C are calculated to be 

∠A = x° = 30° 

∠B = 3x° = 90° 

∠C = yo = 60° 

A right angled triangle is a triangle with any one side right angled to other, i.e., 90° to other. 

And here we have, ∠B = 90°.

Therefore, the triangle ABC is right angled. Hence proved.

Answer is (D) a₁/a₂ = b₁/b₂ ≠ c₁/c₂

A pair of linear equations is said to be inconsistent if pair of equations has no solution and condition for no solution is

a₁/a₂ = b₁/b₂ ≠ c₁/c₂

Since it is given that

∠A = x°, ∠B = 3x° and ∠C = y°.

∠A + ∠B + ∠C = 180° (by angle sum property of a triangle)

⇒ x + 3x + y = 180°

⇒ 4x + y = 180° …..(i)

Also 5x – 3y + 30 = 0

⇒ 5x – 3y = -30 …(ii)

Multiply equation (i) by 3 to make coefficient of y equal and then adding with (ii), we get

17x = 510 ⇒ x = 30°

Now putting the value of x in equation (i), we get

4 x 30° + y – 180°

or y = 180° – 120°

or y = 60°

Sum of two angles x and y is 90°

Hence, it is a right angled triangle.

Answer is (B) coincident lines

If two lines i.e. a pair of linear equations, has infinitely many solutions it means lines are overlapping each other i.e. coincident lines.

Increase in the value of assets should be credited to profit and loss adjustment account.

Explanation: Increase in the value of assets represents appreciation and is a gain for the firm. Therefore, the increased value (of asset) is shown on credit side of the Revaluation Account.

i. Old ratio

ii. debited

iii. Profit and Loss Adjustment

iv. Capital

v. Gain

This statement is True.

If a partner retires from the firm during the accounting year, the profit or loss for the period from the date of last balance sheet to the date of retirement is calculated on the basis of last year’s profit or average profit and it is credited to retiring partner’s capital A/c and for time being it debited to new account called Profit and Loss Expense A/c. This is because final accounts cannot be prepared on any date during the accounting year.

If the goodwill is raised to the extent of retiring partner’s share, goodwill account is to be debited.

Explanation: If the goodwill is raised to the extent of the retiring partner’s share, Goodwill Account is to be debited. It means that the continuing partners have not compensated their share in favour of the retiring partner; so, there is no need to calculate gaining ratio. Still, the retiring partner’s share of goodwill is to be paid, due to which the goodwill account is to be debited.

True

Explanation: The retiring partner is entitled to his share of profits or losses that have arisen till the date of his retirement. Such shares are dispensed to the retiring partner by debiting the Profit & Loss Suspense Account and crediting the Retiring Partner’s Capital Account. Profit and Loss Suspense Account is opened if any partner retires during the middle of the year as against the usual case of retirement at the year end.

1. False, 

2. False, 

True

Explanation: The amount due to a deceased partner is paid to his/her legal heirs. So, the amount due is transferred to his/her Executors’ Loan A/c.

Goodwill is an intangible assets or benefits accrued to the firm and its benefits are transferred to retiring partner’s Capital A/c by giving credit.

(a) number of moles and T

Profit & Loss Suspense Account  Dr.

To Deceased Partner’s Capital Account

(Being share of profit to deceased partners)

False

Explanation: The deceased partner’s share in profit up to the date of his death will be credited to his capital account, as the amount is required to be paid to him. Thereafter, this amount is transferred to his Executors’ Loan Account.

 Profit and loss suspense A/C Dr.

To deceased partner’s capital A/C 

True

Explanation: The old goodwill already existing in the books of a firm (as reflected in the Old Balance Sheet prior to retirement) is written off by debiting All Partners’ Capital Accounts (including retiring partner) in their old profit sharing ratio and by crediting the Goodwill A/c.

False

Explanation: There are two methods that can be adopted for making the payment to the executor, i.e. lump-sum method or instalment method. In the lump-sum method, the payment is made in full, i.e. in one single instalment, whereas in instalment method, payment is made in more than one instalment. So, it is not compulsory to make payment immediately in cash, unless otherwise agreed. Hence, the statement is incorrect.

Gaining ratio is the ratio in which the continuing partners benefit on retirement or death of a partner.

Explanation: On the eve of retirement or death, the remaining (continuing) partners acquire the outgoing (retiring or deceased as the case may be) partner’s share. The ratio in which the continuing partners acquire (gain) the outgoing partner’s share is termed as gaining ratio.

According to Leo Huffman, the real Happiness Machine is a well-knit Home, where all the family members work and enjoy together carrying out their various responsibilities and doing the things they like most. He realized that when he looked through the window and saw the various things going on around him. He saw the ripples outside, his children playing games or making dresses for the doll or painting. Lena was cooking. Someone was singing melodiously. There was the aroma of the baking bread and the tempting butter. All this made real happiness.

An amount received from the Insurance Company against the joint life policy is credited to all partners’ capital A/c in their profit sharing ratio.

Explanation: Joint life policy is an insurance policy purchased by a firm on the joint lives of all the partners. In this manner, it is an asset of the firm. So, every partner, including the deceased partner, has as much right on it as the other (continuing) partners. Therefore, on the death of any one partner, the amount received from the insurance company against the joint life policy is credited to All Partners’ Capital Accounts in their old profit sharing ratio.

Correct answer is (a) Room A

Yes, he did. It was made more than a thousand years ago and it is still there even though not good all the time. It runs on and on.

The boys dragged him out from the machine when someone broke the door open.

He meant that he too was dancing because of the success of the machine.

The heir of the deceased partner is entitled to receive the amount standing to the credit of Deceased Partner’s Capital Account, his share in goodwill, share in profits, revaluation of assets and liabilities, interest on capital etc. Moreover, amounts, such as share in accumulated losses, drawings, interest on such drawings etc., are debited. After making all the above adjustments, the amount standing in his/her capital account is transferred to a new account opened in the name of his/her executor.

After the death of a partner, the business is not able to get any kind of services from the deceased partner and so we can say that the death of a partner is like a compulsory retirement.

Share of profit of a deceased partner till the date of death is debited to P/L Suspense A/c.

Explanation: The executor of a deceased partner, apart from the other things, is also entitled to a share in profits till the date of his death. Also, it is not possible for any firm to close its books of accounts at any time (during an accounting period). Therefore, in case of death, profits are calculated either on the basis of time or on the basis of sales or turnover. The amount of profit or loss so ascertained is dispensed to the deceased partner through the Profit and Loss Suspense Account.

True

Explanation: Unlike retirement that can be planned, death may occur on any day. In case of death of a partner, all those adjustments that are generally made at the time of retirement are to be performed at the time of death compulsorily. Therefore, it is correct to say that death of a partner is like compulsory retirement.

Clings, clangs, rings, beeps; sounds of toil echoed rhythmically from the garage. Those days were without food, rest and sleep.

After her death, the house withdrew into silence and snakes moved among the books.

The Grandmother

She said that Leo had become thinner and their children had lacked his care. She said that man could not make such changes and he should stop working on such a machine.

i. (b) 5 : 3

ii. (d) Profit and Loss Suspense A/c

iii. (a) Profit and Loss-Adjustment A/c

iv. (c) liabilities

This statement is True.

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

The share of a deceased partner in a firm’s profit can be calculated in two ways, i.e. on the basis of time or sales. Based on time, the profits are assumed to have arisen uniformly over the year and the deceased partner’s share is calculated according to the number of months he/she was alive during the year. In case sales are used as a base, we need sales for the year and sales up to the date of death and accordingly, rate of profit to sales can be calculated.