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1. Fish is a highly perishable commodity. 

2. After catching the fish it immediately starts spoilage process. 

3. In order to prevent this process, the fish preservation is done.

The different methods of fish preservation are as follows:

1. Chilling : This involves covering the fish with layers of ice. Ice is effective for short term preservation. It inhibits the activity of autolytic enzymes. 

2. Freezing : It is a long duration preservation method. Fish are freezed at 0°C to -20°C. This also inhibit autolytic enzyme activities and slows down bacterial growth. 

3. Freeze drying : The deep frozen -fish at -20°C are dried by direct sublimation of ice to water vapour with any melting into liquid water. This is achieved by exposing the frozen fish to 140°C in a vacuum chamber. The fish is then packed or canned in dried condition. 

4. Sun drying : This inhibits the growth of microorganisms that spoil the fish. 

5. Smoke drying : Smoke is prepared by burning woods with less resinous matter. Bacteria are destroyed by the acid content of the smoke. Smoking also give the characteristic colour, taste and odour to fish. 

6. Salting : Salt removes the moisture from the fish tissues by osmosis. High salt concentration destroys autolytic enzymes and halts bacterial activity. 

7. Canning : Canning involves sealing the food in a container, heat ‘sterilising’ the sealed unit and cooling it to ambient temperature for subsequent storage.

According to the author the oldest of the arts is architecture. In the architecture the truth and hidden beauty lies. Similarly in literature one can understand · life that expresses the aesthetic sense. Thus art and literature both can help to understand any age or people.

लेखक के अनुसार सबसे पुरानी कला स्थापत्य कला है। स्थापत्य कला में सत्य और छुपी हुई सुन्दरता होती है। इसी प्रकार से साहित्य में जो कि जीवन को उसके सौन्दर्य बोध के अर्थ में व्यक्त करता है, समझा जा सकता है। इस प्रकार से कला और साहित्य किसी भी युग और लोगों को समझने में सहायता करते हैं।

The child’s face was filled with wonder when he heard the strange, low, melodious sounds from the shell.

बच्चे का चेहरा आश्चर्य से भर गया था जब उसने अजीब, मद्धिम और मधुर ध्वनियों को शंख से सुना।

Literature becomes suggestive because it appeals to the emotions and imagination. It appeals to our intellect also but it is less in comparison to the previous. The author says that literature delights and makes a home in his mind.

साहित्य विचारोत्तेजक बनता है क्योंकि यह हमारी कल्पना और भावनाओं को रुचिकर लगता है। यह हमारी बुद्धि को भी रुचिकर लगता है परन्तु यह पूर्व की तुलना में कम है। लेखक कहता है कि साहित्य प्रसन्नता प्रदान करता है और उसके दिमाग में घर बना लेता है।

(d) Aristotle

According to the author literature is the expression of life in the words of truth and beauty.

लेखक के अनुसार साहित्य सत्य और सुन्दरता के शब्दों में जीवन की अभिव्यक्ति है।

(c) The shell

Literature is very important for the life of man. It not only entertains but also provides intellectual food to man. It expresses life in the words of truth and beauty. Literature mainly concerns with the ideals of a man. It is the written record of the thoughts, emotions and aspirations of man’s life. Literature is the mirror of the foundation of the civilization. The essayist remarks rightly, in order to know about our ancestors one should not only read the history but also read the literature composed at that time.

The literature tells us about the ideology of the people of that time. Literature aims at writing to know the man, it tries to know the soul of the man. It preserves those ideals of race on which the foundation of a civilization is laid. Ideals transform and run from one generation to the other. Whatever we find on earth that is all rooted in the ideals. It impresses a man in various ways. Thus it can be said that literature is an essential part of the life of a man.

साहित्य मानव जीवन के लिए अति महत्त्वपूर्ण है। यह न केवल आनन्दित करता है बल्कि यह मानव को बौद्धिक भोजन भी प्रदान करता है। यह जीवन को वर्णन सत्यता और सुन्दरता के शब्दों में करता है। साहित्य मुख्यतः आदमी के विचारों से सम्बन्धित है। यह उसके विचारों, भावनाओं और आकांक्षाओं का एक लिखित दस्तावेज है। साहित्य सभ्यता की नींव का आईना है। निबन्धकार ने यहाँ उचित टिप्पणी की है कि अपने पुरखों को जानने के लिए हम न केवल इतिहास का बल्कि साहित्य का भी अध्ययन करें। साहित्य उस समय के लोगों की विचारधारा को भी बताता है।

साहित्य का मकसद मानव को जानने के लिए लिखना है, यह मानव की आत्मा को जानने का प्रयास करता है। यह जाति के उन आदर्श विचारों को संरक्षित रखता है जिन पर सभ्यता की नींव रखी गई है। आदर्श रूपान्तरित होते हैं और एक पीढ़ी से दूसरी पीढ़ी में चलते रहते हैं। जो कुछ हम पृथ्वी पर पाते हैं उन सबकी नींव आदर्शों में है। यह आदमी को कई प्रकार से प्रभावित करती है। इस प्रकार से यह कहा जा सकता है कि साहित्य मानव जीवन के लिए एक अनिवार्य अंग है।

In this essay the essayist talks about the study of literature. We study literature with some experiences of our life. Literature aims to enjoy the man and secondly tells about the analysis and exact description of things. Literature describes the race of man. It also tells about the natural and social environments. The reader should read and understand the literature well.

The author tells about the qualities of literature in the next session. Artistic quality is the first quality of literature. Art is the expression of truth and beauty of life. It is the sensitive human soul that brings it to the attention of man. Artistic work is a kind of revelation. Literature expresses life in words that appeals to the senses of the reader and the writer. Literature has the quality of suggestiveness. This is the second quality. Literature appeals to the emotions and imaginations rather than the intellect. Literature delights the readers also where s/he builds a home in his soul.

The third quality of literature is permanence. It cannot be found in books but it is in the ideals. History records the ideals. To understand the ancestors one should study their history as well as their literature. Literature has importance in the life of man because it preserves the ideals of mankind like love, faith, duty, friendship, freedom, reverence. The ideals are present and will present in the world which is a form of literature.

इस निबन्ध में निबन्धकार साहित्य के अध्ययन की बात करता है। हम साहित्य का अध्ययन अपने जीवन के कुछ अनुभवों के आधार पर करते हैं। साहित्य का उद्देश्य मनुष्य को आनन्दित करना है। दूसरा, यह वस्तुओं के विश्लेषण और विवरण के बारे में बताता है। साहित्य मानव जाति का वर्णन करता है। यह हमें प्राकृतिक और सामाजिक वातावरण के बारे में बताता है। पाठक को साहित्य का सरलता से पठन करना और समझना चाहिए। अगले चरण में लेखक हमें साहित्य के गुणों के बारे में बताता है। कलात्मक गुण साहित्य का प्रथम गुण है। कला जीवन की सुन्दरता और सत्य की अभिव्यक्ति है।

एक संवेदनशील मानवात्मा द्वारा इसे लोगों के ध्यान में लाया जाता है। कलात्मक कार्य एक प्रकार का प्रकटीकरण है साहित्य जीवन को शब्दों में व्यक्त करता है जो कि लेखक और पाठक की संवेदना को जागृत करता है। साहित्य में विचारोत्तेजकपन का गुण है। यह दूसरा गुण है। साहित्य भावनाओं और कल्पनाओं को बुद्धि से कहीं अधिक जागृत करता है। साहित्य पाठकों को प्रसन्न करता है जहां वह उनकी आत्मा में अपना निवास बनाता है। साहित्य का तीसरा गुण स्थायित्व है। इसे पुस्तकों में नहीं पाया जा सकता है। यह लोगों के विचारों में है।

इतिहास लोगों के विचारों को लिखता है। अपने पुरखों को समझने के लिए हमें उनका इतिहास और साहित्य का अध्ययन करना चाहिए। साहित्य मानव जीवन में महत्त्वपूर्ण होता है क्योंकि यह मानव जाति के विचारों को संरक्षित रखता है। जैसे प्रेम, विश्वास, कर्तव्यपरायणता, मित्रता, स्वतंत्रता, सम्मान | विचार अभी विद्यमान है और आगे भी रहेंगे जो कि साहित्य का एक रूप है।

Two essential qualities of literature are one the artistic quality and second the suggestiveness

साहित्य के दो अनिवार्य गुणों में पहला कलात्मक गुणवत्ता और दूसरा विचारोत्तेजकवादिता है।

When one looks at an object which combines all the imaginations of an artist that looks very attractive and charming to the eyes. There are no rules in the art. Art fills the mind of the man with joy and ecstasy. In the similar manner literature is also a combination of imagination and emotions that comes out from the mind of the man. When a reader reads a book that also delights him. According to the essayist they build a ‘pleasure house’ in the human soul.

जब कोई किसी वस्तु की ओर देखता है जो कलाकार की समस्त कल्पनाओं को शामिल करती है वह आँखों को देखने में बहुत आकर्षक और प्रिय लगती है। कला में कोई नियम नहीं है। कला मानव के मन को प्रसन्नता और उमंग से भर देती है। इसी प्रकार से साहित्य कल्पनाओं और भावनाओं का मिश्रण है जो कि मानव मन से बाहर आती है। जब कोई पाठक किसी पुस्तक को पढ़ता है तो वह उसे प्रसन्न कर देती है। निबन्ध लेखक के अनुसार वे मानव की आत्मा में प्रसन्नता का घर’ बनाती हैं।

The author was sincere and hard worker. He requested the captain of the ship to let him help to unload the ship so that he could earn money for his breakfast. The author worked very hard to unload the ship. The captain of the ship watched all this. He allowed him to work more if he wanted. He could continue his work as long as he wanted. This made him very happy and he worked some more days on the ship.

लेखक गंभीर और कठोर मेहनत करने वाला था। उसने जहाज के कप्तान से प्रार्थना की कि वह उसे जहाज को खाली करने में सहायता करने दे जिससे कि वह अपने नाश्ते के लिए पर्याप्त धन कमा सके। लेखक ने जहाज को खाली करने में कड़ी मेहनत की। जहाज के कप्तान ने यह सब ध्यान से देखा। उसने उसे और काम करने की आज्ञा प्रदान कर दी। वह अपना कार्य वह चाहे जितने समय तक जारी रख सकता था। उससे वह और खुश हो गया और उसने जहाज पर थोड़े दिन और काम किया।

(i) The magnetic field lies due to two current carrying parallel wires are shown in figure. 

The force between parallel wires \(\frac{F}{l}=\frac{\mu_0I_1I_2}{2\pi r}N/m\)

(ii) We know that parallel currents attract and opposite currents repel and F∝1/r. As wire of loop carrying opposite current is nearer, so the net force acting on the loop is repulsive.

At O₂, the magnetic field due to I₁ is along the y-axis. The second wire is along the y-axis and hence the force is zero.

Correct option is (B) \(\vec{B_1}\) = - \(\vec{B_2}\)

The force per unit length on each conductor,

 \(\cfrac FI\)=  \(\left(\cfrac{\mu_0}{4\pi}\right)\) \(\cfrac{2I_1I_2}s\) 

= (10^-7 Wb/Am) \(\cfrac{2(2A)(3A)}{0.5\,m}\)

= 2.4 x 10^-6 N

Correct option is (A) 2B

(b), (d)

(b) some charges inside the wire move to the surface as a result of B. 

(d) if the wire moves under the influence of B, no work is done by the magnetic force on the ions, assumed fixed within the wire.

Correct option is: (A) \(-\mu_0I,0\)

X-किरणें, लाल प्रकाश तथा रेडियो तरंगें सभी वैद्युत-चुम्बकीय तरंगें हैं। अत: इन सभी की निर्वात् में चाल समान होगी जिसका मान c = 3.0 x 10⁸ मी/से होता है।

Given: Angle of prism, A = 60° 

Angle of incidence, i = 45° 

Angle of emergence e = 45° 

To find: Angle of deviation = D 

We know 

A + D = i + e 

So, D = i + e – A 

D = 45° + 45° – 60° = 30° 

Hence angle of deviation is 30°

Let,

A = angle of prism

D= angle of deviation

N = refractive index

λ_vacuum = wavelength in vacuum

λ_medium = wavelength in medium

We know

n = \(\frac{sin(\frac{A\,+\,D}{2})}{sin(\frac{A}{2})}\)

n = λ_vacuum /λ_medium 

so, 

λ_medium/λ_vacuum x \(\frac{sin(\frac{A}{2})}{{sin(\frac{A\,+\,D}{2})}{}}\)

Five surfaces bound a prism. In a triangular prism, there are two triangular and three rectangular surfaces. A white light passing through a prism suffers two refractions.

i. Fixed Capital Method

ii. Fluctuating Capital Method

iii. Fluctuating Capital Method

iv. Outstanding/Unpaid expenses

v. Reserve for Doubtful Debts

i. Agree

ii. Disagree

iii. Disagree

iv. Disagree

v. Agree

vi. Disagree

In the absence of Partnership Deed, 6% is the rate of interest on a loan advanced by the partner to the firm.

The liability of a partner (except minor partner) is unlimited.

This statement is True.

When Income in respect to next year, it received in the current year, it is known as income received in advance. So, in next year firm will not be able to receive that amount and therefore it is considered as a liability for the current year.

This statement is False.

As per the provisions made under the Indian Partnership Act 1932, when a partnership deed is silent about profit and loss sharing ratio, partners are supposed to share profits and losses in equal proportion, and not in their capital ratio.

Income that is received by the partnership firm before it is due is called pre-received income.

From 31st March to 1st September, 5 months period prepaid insurance amount we have to find.

An insurance premium paid for the 12 months = ₹ 1500

∴ for 5 months period it is 1500 × \(\frac{5}{12}\) = ₹ 625

Thus, prepaid insurance premium amount = ₹ 625.

This statement is False.

Prepaid expenses are expenses that are paid before they are due. Therefore, they are considered an asset of the business organization.

Income received in advance is shown on the liability side.

Explanation: Income received in advance is an example of Representative Personal Account and always shows a credit balance (being a liability). This income is received in the current year but belongs to the next year. So, it represents a liability; therefore, it is recorded on the Liabilities side of the Balance Sheet.

The withdrawals of partners from the business for their personal use are called drawings.

Explanation: Drawings refer to the amount withdrawn in cash or kind by any or all of the partners for their personal use. In case of fixed capital method, it is recorded in the Partners’ Current Account, while in case of fluctuating capital method, it is recorded in the Partners’ Capital Accounts.

False

Explanation: It is not mandatory for partners to share profits and losses equally. They can share the profit/loss in any ratio as decided between them. The profits or losses will be distributed equally only when then there is an agreement to such effect or when the partnership deed is silent in this regard.

Prepaid expenses are shown on the assets side of the balance sheet.

Explanation: Prepaid expenses are those expenses that have been paid in advance for the next year in the current year itself. The benefit of such payments will be availed in the next accounting year. Thus, they become an asset of the business and, therefore, are shown on the Assets side of the Balance Sheet.

True

Explanation: All the direct expenses related to production are debited, while the incomes (i.e. sales) are credited in the Trading Account. As per the rule of nominal account, all the expenses/losses must be debited and all the incomes/gains must be credited. This rule is also followed while preparing a Trading Account. Therefore, it is regarded as a nominal account.

True

Explanation: Those expenses that have been paid in advance for the next year in the current year itself are known as prepaid expenses. The benefit of such payments will be availed in the next accounting year. So, these expenses are a kind of asset for the firm; therefore, they are shown on the Assets side of the Balance Sheet.

True

Explanation: The expenses that have been incurred during the current year but have been left unpaid until the date of preparation of final accounts are called outstanding expenses. These are shown on the Liabilities side of the Balance Sheet. So, outstanding expenses represent a firm’s obligations.

True

Explanation: A Trial Balance contains the list of all the ledger accounts. It provides a basis for further processing of accounting data, i.e. preparation of final accounts.

False

Explanation: Debit balance of Trading Account shows gross loss, i.e. when the debit side of the Trading account exceeds its credit side.

A Balance Sheet is a statement that contains all the assets and liabilities of the business enterprise. It helps in knowing the exact financial position of the business. Liabilities are shown on the left-hand side of the Balance Sheet whereas Assets are shown on the right-hand side.

This statement is False.

As per the conservatism concept, the closing stock is always valued at cost price or market price whichever is less. If the market price of closing stock is greater than its cost then closing stock is recorded at cost.

This statement is True.

Based on the Trial balance and other adjustments, one can prepare Final Accounts. So, the Trial balance is the basis of Final Accounts.

• Debentures represent the borrowed capital of the company. 
• A debenture is an acknowledgment of debt given to the company.
• Debenture Capital is also known as the ‘Supporting Capital’ of the company.

1. Creditor

2. Debenture

3. Interest

4. Warrants

5. Secretary

6. Debenture holder

7. Profit

8. Voting

9. 6

10. Debenture trustee

11. Board of Directors

• Conversion of Debentures means converting Debentures into equity shares.
• Convertible Debentures are those Debentures that are not repaid on maturity but converted into equity shares.
• Before conversion, they enjoy all rights of creditors whereas after conversion they get all benefits of the owner.

• Redemption means repayment. 
• Debenture represents borrowed capital of the company and hence, it has to be repaid.
• Redeemable Debentures are repaid at the time of maturity. It is medium-term capital.

The income received by the Debenture holder is the fixed rate of interest.