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Capital expenditure is an expenditure which either creates an asset or reduces any liability

Repayment of loan reduces the liability of government. So treated as capital expenditure.

Purchase of railway coach from Japan creates an asset. So treated as capital expenditure.

Construction of a bridge creates an asset. So treated as capital expenditure. 

Purchase of share in a company creates an asset. So treated as capital expenditure.

Correct answer is b. Growth Stocks 

Correct answer is c. Option Premium 

Correct option is (a) ₹22,000 

Correct option is (d) Cheques paid into bank for collection but not yet credited

(c). Plant and Machinery

Revenue deficit is the excess of government’s total revenue. expenditure total revenue receipts. 

(c). Rs. 23,675

(c). Fluctuation in prices

Revenue deficit is the excess of revenue expenditures over revenue receipts. Revenue reciepts include both tax revenue and non-tax revenue.Similarly revenue expenditures also include both plan and non-plan expenditure on revenue account .Revenue deficit does not include items of capital receipts and capital expenditures.While revenue deficit creates liability for the government or reduces its assets.

• Infrastructural issues
• Child mortality rates
• Unmanageable patient-load

 Ministry of Finance is authorised to issue coins in India.

(c) Building. Others are intangible assets.

Correct answer is (a) Wear and Tear

Correct answer is (c) Amortization

Correct option is: (B) A charge against profit

Correct option is: (D) Fictitious Asset

Depreciation is defined as “a fall in the value of fixed assets owing to wear and tear, obsolescence, passage of time or exhaustion.”

Correct option is: (A) Capital Receipts

Correct answer is (b) Break up

1. Depletion: 

Assets such as mines, quarries, etc. are of wasting nature. By extraction of these natural depositions, their value is reduced. This reduction in value of natural deposition due to depletion in quantity is a cause of depreciation. 

2. Scrap value: 

This is the estimated value of a fixed asset at the end of its useful life. It is the amount which is expected to be received when the asset is sold after being removed from service. It is also known as Salvage value or residual or Break-up value of asset. 

3. Obsolescence: 

As a result of change in fashion or new inventions, some assets may be discarded before their productive life comes to an end. This is called obsolescence.

Secret reserve is a reserve that does not appear in the balance sheet. It may help to reduce profit and also tax liability. Management may resort to creation of secret reserve by charging higher. depreciation than required. It is termed as ‘Secret Reserve’, as it is not known to outside stakeholders. Secret reserve can also be created by way of 

1. Undervaluation of inventories /stock 

2. Charging capital expenditure to P/L account 

3. Making excessive provision for doubtful debts. 

4. Showing contingent liability as actual liabilities.

1. Straight Line Method: 

Under this method, a fixed percentage on the original cost of the asset is written off every year so that the value of the asset become zero at the end of its effective working life. The amount of depreciation charged annually will be constant. This method is also known as “Fixed Instalment Method” or“Original Cost method”.

Depreciation = \(\frac{\text{original cost - Scrap value}}{\text{Expected working life}}\)

2. Written down value method: 

Under this method, depreciation is charged on the book value of asset. This method uses a fixed percentage on the book value of the asset at the beginning of every year. The amount of depreciation charged in each period is not uniform and it reduces year after year. This method is also known as “Diminishing value method” or “Reducing Balance method”.

Under Fixed Instalment Method method, the percentage of depreciation is applied on the original cost of the asset.

Machinery A/c 

Secret reserve reserve is a reserve which does not appear in the balance sheet.

A provision is created for meeting some expected contingency and can only be utilized for the purpose for which it is meant. 

Thus provision are the amounts set aside out of profit’s to provide for:

1. Depreciation, renewals or decrease in the value of fixed assets and 

2. Any known liability of which the amount cannot be determined with substantial accuracy. 

A reserve is meant for meeting an unanticipated situation and can also be used in the payment of any future liability or loss. It is an appropriation from profit, which are not earmarked in any way to meet any liability. Thus, provision is a must and reserve is an option.

Correct answer is (b) Capital reserve

Operating profit is the profit earned through the normal operations and activities of the business.

Operating profit can be calculated as follows:

Operating profit = (Gross profit – Operating expense) + Operating income.

Or

= Net Profit + Non-operating expenses – Non-operating income.

Examples of non-operating expenses are loss on sale of assets, interest paid etc. Non-operating

incomes are dividend received, Profit on sale of assets.

Once in standard form, identify a, b and c from the original equation and plug them into the quadratic formula.

\(x = {-b \pm \sqrt{b^2-4ac} \over 2a}\)

3x² + 10x - 25 = 0

a = 3

b = 10

c = -25

\(x = {-10 \pm \sqrt{10^2-4\times3(-25)} \over 2\times3}\)

\(x = \frac{-10\pm20}{6}\)

\(x = \frac{-10+20}{6}; \frac{-10-20}{6}\)

\(x = \frac{5}{3}, -5\)

Adjustments are made in the final accounts to satisfy Matching Principle of accounting.

Once in standard form, identify a, b and c from the original equation and plug them into the quadratic formula.

\(x = {-b \pm \sqrt{b^2-4ac} \over 2a}\)

x² + 3x - 40 = 0

a = 1

b = 3

c = -40

\(x = {-3 \pm \sqrt{3^2-4\times1(-40)} \over 2\times1}\)

\(x = \frac{-3\pm13}{2}\)

\(x = \frac{-3+13}{2}, \frac{-3-13}{2}\)

x = 5, -8

\(\sqrt{\frac xy + 2+\frac yx}\) = \(\sqrt{\frac{x^2+2xy+y^2}{xy}}\)

 = \(\sqrt{\frac{(x+y)^2}{xy}}=\frac{x+y}{\sqrt{xy}}\) = \(\frac{\sqrt x}{\sqrt y}+\frac{\sqrt y}{\sqrt x}\) 

 = \(\sqrt{\frac xy}+\sqrt{\frac yx}\)

Given that equations x² + 2x + 3 = 0 and

ax² + bx + c = 0 have a common root.

Root of x² + 2x + 3 = 0 is 

x = \(\frac{-2\pm\sqrt{4-4\times1\times3}}2\) 

 = \(\frac{-2\pm\sqrt{4-12}}2\) 

 = \(\frac{-2\pm2\sqrt2i}2\) = -1\(\pm\)√2i

Since, roots of x² + 2x + 3 = 0 are imaginary and it is given that one root is common with ax² + bx + c = 0

\(\therefore\) Both roots are common of equations x² + 2x + 3 = 0

& ax² + bx + c = 0 (Both roots are conjugate to each other)

\(\therefore\) x² + 2x + 3 = 0 and x² + b/a x + c/a = 0

will represent same equation.

\(\therefore\) b/a = 2 & c/a = 3

a : b : c = a : 2a : 3a = 1 : 2 : 3.

Let α, ß, \(\gamma\) are roots of P₁(x) and α, ß, \(\delta\) are roots of P₂(x).

∴ α + ß + \(\gamma\) = 2020

and α + ß + \(\delta\) = 2021

⇒ \(\delta-\gamma\) = 1

Also αß + ß\(\gamma\) + \(\gamma\)α = b₁

αß + ß\(\delta\) + \(\delta\)α = b₂

⇒ ß(\(\delta\) - \(\gamma\)) + α(\(\delta\) - \(\gamma\)) = b₂ - b₁

⇒ ß + α = b₂ - b₁

Also, αß\(\gamma\) = -C₁

αß\(\gamma\) = -C₂

⇒ αß = C₁ - C₂

Given that p₁(x) q₁(x)+ p₂(x)q₂(x) = x² - 3x + 2

⇒ (x - α) (x - ß) (x - γ)q₁ (x) + (x - α) (x - ß) (x - δ )q₂(x) = (x - 1) (x - 2)

⇒ (x - α) (x - ß) ((x - γ )q₁(x) + (x - δ)q₂(x)) = (x - 1) (x - 2)

∃ q1(x), q2(x) such that (x - γ)q1(x) + (x - δ) q2(x) = 1

α = 1, ß = 2

Therefore, r = 2017

δ = 2018

∴ p₁(x) = (x- 1) (x- 2) (x - 2017)

p₂(x) = (x - 1)(x - 2) (x - 2018)

p₁(3) = 2 x 1 x 2014 = -4032

p₂(1) = 0

p₁(3) + p₂(1) = -4032

⇒ p₁(3) + p₂(1) + 4032 = 0

For the purpose of writing off the goodwill created to the extent of retiring partner’s share.

Let speed of express train be x km per hour.

\(\therefore\) speed of passenger train = (x - 20)km/h

Total travelled distance = 240 km

\(\therefore\) Time taken by express train is

T₁ = \(\frac{Total\, Travelled\, distance}{speed\, of\, express\, train}\) = 240/x hour

Time taken by passenger train is

T₂ = \(\frac{240}{x-20}\) hour

Since, given that T₂ - T₁ = 1 hour

⇒ \(\frac{240}{x-20}-\frac{240}x=1\)

⇒ 240\((\frac1{x-20}-\frac1x)=1\) 

⇒ \(\frac{x-(x-20)}{x(x-20)}=\frac1{240}\) 

⇒ \(\frac{20}{x(x-20)}=\frac1{240}\) 

⇒ \(\frac1{x(x-20)}=\frac1{4800}=\frac1{80\times60}\) 

⇒ \(\frac1{x(x-20)}=\frac1{80(80-60)}\)

\(\therefore\) x = 80

Hence, speed of express train is 80km/hr and speed of passenger train is 60km/hr.

Seven is minimum numbers of members in a public Ltd.,

Deferred Revenue Expenditure:

“Expenses incurred today, and the benefit of which accrue gradually in subsequent year is called Deferred Revenue Expenditure. For example Expenses like advertisement, which may be incurred in one lump sum but the benefit of which will be received only within a series of years. The proportionate amount due the current year must be arrived at and debited to the P/L account. The balance must be shown on the assets side of the Balance sheet.

(d) All of the above

Earning before interest and tax.

Debenture holder are Creditors of the company.

Receiving irreleavnt and unwanted emails repeatedly is an example of Spam or spamming.

(1) d. Select class, max(marks) from student group by class;

(2) b. Both (ii) and (iv)

(3) b. select name,max(DOB) from student;

Inkscape can save as SVG, SVGZ, PDF, Postscript/EPS/EPSi, LaTeX (*. tex), POVRay (*. pov), HPGL, and MANY others. Starting with version 0.91, Inkscape can save as: FXG (Flash XML Graphics), SIF (Synfig Animation Studio), HTML5 Canvas, and there are improvements for XAML export.

The keys on your keyboard can be divided into several groups based on function:

• Typing (alphanumeric) keys: These keys include the same letter, number, punctuation, and symbol keys found on a traditional typewriter.
• Control keys: These keys are used alone or in combination with other keys to perform certain actions. The most frequently used control keys are Ctrl, Alt, the Windows logo key Picture of the Windows logo key, and Esc.
• Function keys: The function keys are used to perform specific tasks. They are labeled as F1, F2, F3, and so on, up to F12. The functionality of these keys differs from program to program.
• Navigation keys: These keys are used for moving around in documents or webpages and editing text. They include the arrow keys, Home, End, Page Up, Page Down, Delete, and Insert.
• Numeric keypad: The numeric keypad is handy for entering numbers quickly. The keys are grouped together in a block like a conventional calculator or adding machine.

Anshuman's parents noticed that he was developing bad habits. Anshuman refused to believe that he was letting the bad habits get a hold over him.

c. Casual Shirt and Jeans

Casual Shirt and Jeans is a good choice of clothes when you go out to meet friends socially.