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22401.

The main source of helium is(a) Radium(b) Monazite(c) Air(d) Water

Answer»

The main source of helium is  Monazite

22402.

If 96500 coulomb of electricity is passed through CuSO4 solution, it will liberate-(a) 63.5 g Cu(b) 31.76 g Cu(c) 96500 g Cu(d) 100 g Cu

Answer»

Answer (b) 31.76 g Cu

22403.

If 96500 coulomb of electricity is passed through CuSO4 solution, it will liberate(a) 63.5 gm of Cu(b) 31.76 gm of Cu(c) 96500 gm of Cu(d) 100 gm of Cu

Answer»

Answer is (b) 31.76 gm of Cu

22404.

In animal husbandry, if two closely related animals are mated for a few generations, it results in loss of fertility and vigour. Why is it so?

Answer»

The phenomenon being referred to is called ‘Inbreeding Depression’ and
results in loss of fertility and vigour. This happens because the recessive
alleles tend to get together and express harmful effects in the progeny.

22405.

The incorrect structure of glucine at given pH are-A. `H_(2)overset(o+)(N)CH_(2)-underset(O)underset(||)(C)-OH` at `pH = 2.0`B. `H_(2)overset(o+)(N)CH_(2)-underset(O)underset(||)(C)-O^(ɵ)` at `pH = 6.0`C. `H_(2)NCH_(2)-underset(O)underset(||)(C)-O^(ɵ)`at `pH = 9`D. `H_(2)NCH_(2)-underset(O)underset(||)(C)-OH` at `pH = 12`

Answer» Correct Answer - D
At acidic pH, glycine will convert to cation and at basic pH glycine will convert to anion.
22406.

Why is distillation required for producing certain alcoholic drinks?

Answer» Distillation increases the alcohol content in alcoholic drinks.
22407.

Many proteins are secreted in their inactive form. This is also true of many toxic proteins produced by micro organisms. Explain how the mechanism is useful for the organism producing the toxin?

Answer» Many proteins including certain toxins are secreted in their inactive form. They get activated, only when exposed to a specific trigger (pH. temperature etc.). It is advantageous to the bacteria producing it because the bacteria does not get killed due to the action of protein.
22408.

The hybridisation of 'C' in ethyne is-(a) SP2(b)  SP3(c) SP(d) SP3d

Answer»

The hybridisation of 'C' in ethyne is SP3

22409.

Differentiate between diagnostics and therapeutics. Give one example under each category.

Answer»

A diagnostic technique helps us to identify a disease. Example: ELISA to test for HIV. A therapeutic agent, on the other hand, helps in the treatment of a disease. Example: Antibiotics for bacterial infections.

22410.

Name a recombinant vaccine that is currently being used in vaccination program?

Answer» Hepatitis B recombinant vaccine-engerix is used for vaccination of hepatitis-virus.
22411.

Expand GMO. How is it different from a hybrid?

Answer»

GMO stands for Genetically Modified Organism. It differs from a hybrid because in a hybrid, cross is done between total genomes of two species or strains, where as in a GMO, foreign gene(s) is introduced in the organism, and is usually maintained as extra-chromosomal entity or is integrated into the genome of the organism.

22412.

Differentiate between diagnostics and therapeutics. Give one example under each category.

Answer»

A diagnostic technique helps us to identify a disease. Example: ELISA to test for HIV. 

A therapeutic agent on the other hand helps in the treatment of a disease. Example: Antibiotics for bacterial infections.

22413.

The dominant epistasis ratio is _______. (a) 9 : 3 : 3 : 1 (b) 12 : 3 : 1 (c) 9 : 3 : 4(d) 9 : 6 : 1

Answer»

The dominant epistasis ratio is 12 : 3 : 1.

22414.

A specific place in an ecosystem, where an organism lives and performs its functions is _______. (a) habitat (b) niche (c) landscape (d) biome

Answer»

A specific place in an ecosystem, where an organism lives and performs its functions is niche.

22415.

The shell of an insect's egg is called the: a. Serosa b. Chorion c. Amnion d. Periplasm

Answer»

The shell of an insect's egg is called Chorion.

22416.

What is the function of the micropyle in an insect's egg? a. Water balance b. Respiration c. Nutrition d. Sperm entrance

Answer»

d .Sperm entrance.

22417.

Which structure is unicellular? a. Spine b. Gland c. Seta d. Pile

Answer»

Pile is unicellular.

22418.

Which disease is found in hen?(a) Smut(b) Cholera(c) Both (a) and (b)(d) Ranikhet

Answer»

Answer (d) Ranikhet

22419.

A widely used fusogen in protoplast culture is _______. (a) Polymethyl glycol (b) Polyethylene glycol (c) Polyethylene chloride (d) Polyvinyl chloride

Answer»

(b) Polyethylene glycol

22420.

Fusogen nitrogen culture is(a) liquid nitrogen(b) PEG(c) lactic acid(d) all of these

Answer»

Answer (b) PEG

22421.

William and Rayan are the partners in a firm sharing profits in the ratio of 3:2. Their Balance sheet as at 31st March, 2020 was as follows:On the above date, Clement was admitted for 1/5th share in the profits which he acquired equally from William and Rayan on the following terms:(i) Clement will bring ₹ 30,000 as his capital and ₹10,000 for his share of goodwill premium. (ii) Investments of ₹ 2,500 not mentioned in the Balance Sheet were to be taken in to account. (iii) A creditor of ₹ 2,100 not likely to claim Based on above information answer the following.1. What will be the new ratio? a) 3:2:1 b) 5:3:2 c) 6:4:2 d) 2:2:1 2. What is the correct treatment of Investments?a) Debited to Revaluation A/c b) Credited to Revaluation A/c c) Debited to Partners’ capital A/c d) There is no treatment at the time of admission3. How much amount will record as creditors in new Balance sheet? a) 2100 b) 22,100 c) 18,900 d) 17,9004 . What is the share of General Reserve for Clement? a) 1,000 b) 5,000 c) 2000 d) No share in General Reserve

Answer»

1. b) 5:3:2

2. b) Credited to Revaluation A/c

3. c) 18,900

4. d) No share in General Reserve

22422.

Oncology is the study of(a) cancer(b) oncogenes(c) Both (a) and (b)(d) all of these

Answer»

Answer (a) cancer

22423.

Ashish and Nimish were partners in a firm sharing profits and losses in the ratio of 3: 2. Balance sheet of Ashish and Nimish was as follows.Geeta was admitted into the partnership for ¼ th share in the profits on the following terms:(i) Goodwill of the firm was valued at ₹2, 00,000. (ii) Geeta brought ₹ 3, 00,000 as her capital and her share of goodwill premium in cash. (iii) Bad debts amounted to ₹ 1,000. Create a provision for doubtful debts @ 5% on debtor (iv) The liability against workmen’s compensation fund was determined at ₹30,000.Based on above information answer the following;1. What will be the new ratio? a) 3:2:1 b) 3:2:5 c) 9:6:5 d) 5:3:2 2. What is the amount of provision for doubtful debts to be created? a) 4500 b) 4450 c) 4400 d) 4550 3. What is the amount of premium contributed by Geeta? a) 2,00,000 b) 50,000c) 3,00,000 d) 5,000 4. Which amount will be debited to revaluation a/c as workmen compensation claim a) 20,000 b) 30,000 c) 50,000 d) 10,000

Answer»

1. c) 9:6:5

2. a) 4500

3. b) 50,000

4. d) 10,000

22424.

The flour of idli and Dosa is made by the use of which microbe?(a) Bacteria(b) Lactobacillus(c) Virus(d) Yeast

Answer»

Answer (d) Yeast

22425.

Ashish and Nimish were partners in a firm sharing profits and losses in the ratio of 3: 2.Balance sheet of Ashish and Nimish was as follows.Geeta was admitted into the partnership for ¼ th share in the profits on the following terms: (i) Goodwill of the firm was valued at ₹2, 00,000. (ii) Geeta brought ₹ 3, 00,000 as her capital and her share of goodwill premium in cash. (iii) Bad debts amounted to ₹ 1,000. Create a provision for doubtful debts @ 5% on debtor (iv) The liability against workmen’s compensation fund was determined at ₹30,000. Based on above information answer the following;1. What will be the new ratio? a) 3:2:1 b) 3:2:5 c) 9:6:5 d) 5:3:2 2. What is the amount of provision for doubtful debts to be created? a)4500 b)4450 c)4400 d) 4550 3. What is the amount of premium contributed by Geeta? a) 2,00,000 b) 50,000c) 3,00,000 d) 5,000 4. Which amount will be debited to revaluation a/c as workmen compensation claim a) 20,000 b) 30,000 c) 50,000 d) 10,000

Answer»

Correct option is 

1 c) 9:6:5

2 a)4500

3 b) 50,000

4 d) 10,000

22426.

Ti-plasmid is found in(a) Agrobacterium tumifaciens(b) E. coli(c) B. coli(d) all of these

Answer»

Answer (a) Agrobacterium tumifaciens

22427.

Mayank and Ayush are planning to manufacture stuffed toys for utilizing waste material of one of their garment’s factories. They decided that this manufacturing unit will be set up in a rural area, so that people living in rural areas can have job opportunities.Their capital contributions were ₹ 5, 00,000 and ₹4, 00,000. Their profit sharing ratio is 5:3. For starting new venture they need of some additional fund. For meeting the additional fund, they decided to admit Vishal as a new partner. Mayank and Ayush sacrificed their share of profit in favour of Vishal. Mayank forgo ¼ th of his share and Ayush forgo 2/5th of his share. Vishal is admitted as per the agreement and he brought ₹200000 as his capital and ₹40000 as goodwill premium.At the time of admission of Vishal the old balance sheet of Mayank and Ayush had Advertisement Suspense A/c of ₹30,000 on the assets side and Profit and Loss A/c on liability side.Based on above text answer the following:1. What will be the new ratio? a) 5:3:3 b) 20:12:8 c) 1:1:1 d) 4:2:3 2. What is the goodwill of the firm? a) 40,000 b) 2,00,000 c) 50,000 d) 60,0003. What is the correct entry of Advertisement Suspense A/c? a) Advertisement Suspense A/c Dr 30000 To Mayank’s capital A/c 10000 To Ayush’s capital A/c 10000 To Vishal’s capital A/c 10000 (Being ……………………)b) Advertisement Suspense A/c Dr 30000 To Mayank’s capital A/c 15000 To Ayush’s capital A/c 15000 (Being ……………………)c) Mayank’s capital A/c Dr 18750 Ayush’s capital A/c Dr 11250 To Advertisement Suspense A/c 30,000 (Being ……………)There is no treatment at the time of admission4. What is the treatment of Profit and Loss A/c a) Credited to all partners’ capital A/c b) Credited to old partners’ capital A/c c) Credited to old partners’ capital A/c in their sacrificing ratiod) Debited to old partners’ capital A/c

Answer»

1. b) 20:12:8

2. b) 2,00,000

3. c) Mayank’s capital A/c Dr 18750 

Ayush’s capital A/c Dr 11250 

To Advertisement Suspense A/c 30,000 

(Being ……………)

4. d) Debited to old partners’ capital A/c

22428.

Mayank and Ayush are planning to manufacture stuffed toys for utilizing waste material of one of their garment’s factories. They decided that this manufacturing unit will be set up in a rural area, so that people living in rural areas can have job opportunities.Their capital contributions were ₹ 5, 00,000 and ₹4, 00,000. Their profit sharing ratio is 5:3. For starting new venture they need of some additional fund. For meeting the additional fund, they decided to admit Vishal as a new partner. Mayank and Ayush sacrificed their share of profit in favour of Vishal. Mayank forgo ¼ th of his share and Ayush forgo 2/5th of his share. Vishal is admitted as per the agreement and he brought ₹200000 as his capital and ₹40000 as goodwill premium.At the time of admission of Vishal the old balance sheet of Mayank and Ayush had Advertisement Suspense A/c of ₹30,000 on the assets side and Profit and Loss A/c on liability side.Based on above text answer the following.1. What will be the new ratio? a) 5:3:3 b) 20:12:8 c) 1:1:1 d) 4:2:3 2. What is the goodwill of the firm? a) 40,000 b) 2,00,000 c) 50,000 d) 60,000 3. What is the correct entry of Advertisement Suspense A/c? a) Advertisement Suspense A/c Dr 30000 To Mayank’s capital A/c 10000 To Ayush’s capital A/c 10000 To Vishal’s capital A/c 10000 (Being ……………………………………) b) Advertisement Suspense A/c Dr 30000 To Mayank’s capital A/c 15000 To Ayush’s capital A/c 15000 (Being ……………………………………) c) Mayank’s capital A/c Dr 18750 Ayush’s capital A/c Dr 11250 To Advertisement Suspense A/c 30,000 (Being ……………………………………) d) There is no treatment at the time of admission 4. What is the treatment of Profit and Loss A/c a) Credited to all partners’ capital A/c b) Credited to old partners’ capital A/c c) Credited to old partners’ capital A/c in their sacrificing ratiod) Debited to old partners’ capital A/c

Answer»

Correct option is 

1 b) 20:12:8

2 b) 2,00,000 

3 c) Mayank’s capital A/c Dr 18750 

Ayush’s capital A/c Dr 11250 

To Advertisement Suspense A/c 30,000 

(Being ……………………………………)

4 d) Debited to old partners’ capital A/c

22429.

Haritha and Bobby were partners in a firm sharing profits and losses in the ratio of 3:1. On 31st March, 2019, their balance sheet was as follows:They admitted Vihaan as a new partner for 1/5th share in the profits of the firm on the following terms:(a) Vihaan brought ₹1, 00,000 as his capital. b) Goodwill of the firm was valued at ₹4, 00,000. Vihaan brought the necessary amount in cash for his share of goodwill premium, half of which was withdrawn by the old partner (c) Liability on account of workmen’s compensation amounted to ₹ 80,000.(d) Haritha took over stock at ₹ 35,000.On the basis of above information answer the following.1. What will be the correct treatment of stock at the time of admission? a) ₹10,000 debited to Revaluation A/c and ₹35000 debited to Haritha’s capital A/c b) ₹10,000 credited to Revaluation A/c c) ₹10,000 debited to Revaluation A/c d) ₹45,000 credited to Haritha’s capital A/c and ₹10,000 credited to Revaluation A/c2. What will be the correct journal entry of Workmen compensation reserve? a) Workmen compensation reserve A/c Dr 50,000 To Haritha’s Capital A/c 37,500 To Bobby’s Capital A/c 12,500 (Being …………………)b) Workmen compensation reserve A/c Dr 80000 To Haritha’s Capital A/c 60,000 To Bobby’s Capital A/c 20,000(Being …………………)c) Workmen compensation reserve A/c Dr 80,000 To workmen compensation claim A/c 30,000 To Haritha’s Capital A/c 37,500 To Bobby’s Capital A/c 12,500 (Being ……………)d) Revaluation A/c Dr 30,000 To workmen compensation claim A/c 30000(Being ………………)3. What will be the amount of goodwill premium brought by Vihan? a) 80,000 b) 40,000 c) 4,00,000 d) 1,00,0004. What is the treatment of General Reserve at the time of admission? a) Debited to all partners’ capital A/c b) Debited to old partners’ capital A/c c) Credited to old partners’ capital A/c d) Shown on the liability side of balance sheet.

Answer»

1. a) ₹10,000 debited to Revaluation A/c and ₹35000 debited to Haritha’s capital A/c

2. d) Revaluation A/c Dr 30,000 

To workmen compensation claim A/c 30000

(Being ………………)

3. a) 80,000

4. c) Credited to old partners’ capital A/c

22430.

Agarose is extracted from(a) sea weeds(b) maize(c) cycas(d) none of these

Answer»

Answer (a) sea weeds

22431.

Which insect order is most closely related to Diptera? a. Hymenoptera b. Orthoptera c. Plecoptera d. Thysanura

Answer»

Hymenoptera is most closely related to Diptera.

22432.

Sexually transmitted disease is(a) measles(b) T.B.(c) gonorrohoea(d) typhoid

Answer»

Answer (c) gonorrohoea

22433.

Repeatedly firing on Mechanoreceptor as long as stimulus persists known as a. Phasic response b. Quick response c. Tonic response d. All

Answer»

c. Tonic response

22434.

Haritha and Bobby were partners in a firm sharing profits and losses in the ratio of 3:1. On 31st March, 2019, their balance sheet was as follows:They admitted Vihaan as a new partner for 1/5th share in the profits of the firm on the following terms: (a) Vihaan brought ₹1, 00,000 as his capital. b) Goodwill of the firm was valued at ₹4, 00,000. Vihaan brought the necessary amount in cash for his share of goodwill premium, half of which was withdrawn by the old partner (c) Liability on account of workmen’s compensation amounted to ₹ 80,000.(d) Haritha took over stock at ₹ 35,000. On the basis of above information answer the following.1. What will be the correct treatment of stock at the time of admission? a) ₹10,000 debited to Revaluation A/c and ₹35000 debited to Haritha’s capital A/c b) ₹10,000 credited to Revaluation A/c c) ₹10,000 debited to Revaluation A/c d) ₹45,000 credited to Haritha’s capital A/c and ₹10,000 credited to Revaluation A/c 2. What will be the correct journal entry of Workmen compensation reserve? a) Workmen compensation reserve A/c Dr 50,000 To Haritha’s Capital A/c 37,500 To Bobby’s Capital A/c 12,500 (Being ……………………………………) b) Workmen compensation reserve A/c Dr 80000 To Haritha’s Capital A/c 60,000 To Bobby’s Capital A/c 20,000 (Being ……………………………………) c) Workmen compensation reserve A/c Dr 80,000 To workmen compensation claim A/c 30,000 To Haritha’s Capital A/c 37,500 To Bobby’s Capital A/c 12,500 (Being ……………………………………) d) Revaluation A/c Dr 30,000 To workmen compensation claim A/c 30000 (Being ……………………………………) 3. What will be the amount of goodwill premium brought by Vihan? a) 80,000 b) 40,000 c) 4,00,000 d) 1,00,000 4. What is the treatment of General Reserve at the time of admission? a) Debited to all partners’ capital A/c b) Debited to old partners’ capital A/c c) Credited to old partners’ capital A/c d) Shown on the liability side of balance sheet.

Answer»

Correct option is 

1  a) ₹10,000 debited to Revaluation A/c and ₹35000 debited to Haritha’s capital A/c

2 d) Revaluation A/c Dr 30,000 

To workmen compensation claim A/c 30000 

(Being ……………………………………)

3 a) 80,000

4 c) Credited to old partners’ capital A/c

22435.

In Collembola, abdomen is ______ segmented. a. 5 b. 6 c. 7 d. None

Answer»

In Collembola, abdomen is segmented.

22436.

Human blood group O has(a) antigen absent(b) antibody absent(c) antigen present(d) antibody A present

Answer»

Answer (a) antigen absent

22437.

Match the followingProteinSERLipidGolgi bodyGlycoproteinLysosomeHydrolytic enzymeRER(1)   a - i, b - ii, c - iii, d  iv(2)  a - iv, b -ii, c - i, d - iii(3)  a - iv, b - i, c - ii, d - iii(4)  a - i, b - iii, c - ii, d - iv

Answer»

(3)  a - iv, b - i, c - ii, d - iii

22438.

The family Neelidae belongs to the sub-order __________ of the order Collembola.a. Arthropleonab. Symphyleonac. Filipalpiad. None

Answer»

b. Symphyleona

22439.

Six segmented abdomen present in a. Collembola b. Diplura c. Dictyoptera d. Coleoptera

Answer»

a. Collembola

22440.

Antennae are lacking in insect order a. Protura b. Collembola c. Diptera d. Thysanura

Answer»

Antennae are lacking in insect order Protura.

22441.

How many codons are present in inheritance codon?(a) 4(b) 16(c) 32(d) 64

Answer»

Answer (c) 32

Total number of codons is 64.

Out of 64 codon, 61 codons code for 20 amino acids and 3 codons are termination codon or non-sense codon.
22442.

Madan and Mohan who share profits and losses in the ratio of 3 : 2 . Their Balance sheet was as follows as on 31-03-2020They decided to admit Gopal on 1st April, 2020 for 1/5th share which Gopal acquired wholly from Mohan on the following terms: (i) Gopal shall bring ₹10,000 as his share of premium for Goodwill. (ii) Create provision for doubtful debts @10%. (iii) A claim of ₹5,000 on account of workmen’s compensation was to be provided for. (iv) Patents were undervalued by ₹ 2,000. Stock in the books was valued 10% more than its market value.1) What will be the treatment of Workmen Compensation Reserve at the time of admission of Gopal? a) Debited to Partners Capital A/c b) Credited to Old partners’ capital A/c c) Debited to Revaluation A/c d) Credited to Revaluation A/c2. What will be the treatment of provision for doubtful debts in Revaluation A/c? a) ₹ 6500 debited to Revaluation A/c b) ₹ 6500 credited to Revaluation A/c c) ₹ 1500 debited to Revaluation A/c d) ₹1500 credited to Revaluation A/c 3. What is the journal entry for the treatment of goodwill? a) Premium for Goodwill A/c Dr 10000 To Madan’s Capital A/c 6000 To Mohan’s Capital A/c 4000 b) Premium for Goodwill A/c Dr 10000 To Madan’s Capital A/c 5000 To Mohan’s Capital A/c 5000 c) Premium for Goodwill A/c Dr 10000 To Madan’s Capital A/c 10000 d) Premium for Goodwill A/c Dr 10000 To Mohan’s Capital A/c 100004. What will be the treatment for Employee Provident Fund? Credited to Partners Capital A/c a) Debited to Partners Capital A/c b) Transferred to Revaluation A/c c) Transferred to Liability side of Balance Sheet

Answer»

Correct option is 

1 c) Debited to Revaluation A/c

2 c) 1500 debited to Revaluation A/c

3 d) Premium for Goodwill A/c Dr 10000 

To Mohan’s Capital A/c 10000

4 d) Transferred to Liability side of Balance Sheet

22443.

Which one is diploid structure?(a) Ovum(b) Sperm(c) Zygote(d) All of these

Answer»

Answer (d) All of these

22444.

Read the following hypothetical text and answer the given questions on the basis of the same:Jacob and Joseph are friends and they are doing manufacturing toys car. Their profitsharing ratio was 3:2. They got a new project of making electronic toys and they needed additional fund for doing that project. So, they decided to admit their common friend, James for raising the additional fund and he brought ₹5, 00,000 as capital for 2/7th share. The goodwill of the firm is valued at ₹14, 00,000.At the time of James admission their balance sheet as follows:At the time of revaluation of assets and reassessment of liabilities the following things was found: a) Provision for bad and doubtful debts should be increased to ₹3,000 Unexpired insurance of ₹1, 500 should be brought into record1. What will be the amount of premium or goodwill is credited to Joseph’s A/ca)4,00,000 b) 2,40,000 c)1,60,000 d)7,00,000 2. What will be the correct journal entry for unexpired insurance brought into record? a) Unexpired Insurance A/c Dr 1500 To Revaluation A/c 1500 b) Revaluation A/c Dr 1500 To Unexpired Insurance A/c 1500 c) Revaluation A/c Dr 1500 To Insurance 1500 d) Insurance A/c Dr 1500 To Revaluation A/c 1500 3. What is the treatment of Provision for doubtful debts at the time of James admission?a) ₹3000 debited to Revaluation A/c b) ₹2000 debited to Revaluation A/c c)₹1000 debited to Revaluation A/c d)₹4000 debited to Revaluation A/c4. What will be the new ratio between Jacob, Joseph and James a) 3:2:2 b) 1:1:1 c) 5:3:2 d) 15:10:5

Answer»

Correct option is 

1 c)1,60,000

2 a) Unexpired Insurance A/c Dr 1500 

To Revaluation A/c 1500

3 b) ₹2000 debited to Revaluation A/c

4 a) 3:2:2

22445.

Read the following text and answer the followingRekha, Sunita and Teena are doing paper business in Ludhiyana. They used to share profits in the ratio of 3:2:1. They decided to provide note books to students of rural area at free of cost. Sunitha wants to admit her friend Samiksha in their firm. All others are agreed with Sunitha and Rekha surrenders 1/4th of her share; Sunita surrenders 1/3rd of her share and Teena 1/5th of her share in favour of Samiksha. Samiksha brought ₹ 50,000 as capital and ₹ 20000 as goodwill. In the old partners’ balance sheet there was an existing goodwill ₹25,000. There was an Investment fluctuation Reserve of ₹15000 and investment (book value) ₹30,000. At the time of admission of Samiksha all assets are revalued and liabilities are reassessed and found that market value of investment is ₹25,000.1. What will be the new ratio? a) 45:40:12:6b) 135:80:48:97 c) 6:4:2:1 d) 24:18:30:452. What will be the ratio of Samiksha? a)3/12 b)6/12 c)97/360 d)45/ 150 3. What will be the journal entry for existing goodwill? a) Goodwill A/c Dr 25,000 To Rekha’s Capital A/c 6250To Sunitha’s Capital A/c 6250To Teena’s Capital A/c 6250 To Samiksha’s Capital A/c 6250 (Being ……………………………………) b) Goodwill A/c Dr 25,000 To Rekha’s Capital A/c 12500 To Sunitha’s Capital A/c 8333 To Teena’s Capital A/c 4167 (Being ……………………………………) c) Rekha’s Capital A/c 6250 Sunitha’s Capital A/c 6250 Teena’s Capital A/c 6250 Samiksha’s Capital A/c 6250 To Goodwill A/c 25000 (Being ……………………………………) d) Rekha’s Capital A/c 12500 Sunitha’s Capital A/c 8333 Teena’s Capital A/c 4167 To Goodwill A/c 250004) What will be the treatment of Investment Fluctuation Reserve? a) Investment Fluctuation Reserve A/c Dr 15,000 To Rekha ‘s Capital A/c 7500 To Sunitha’s Capital A/c 5000 To Teena’s Capital A/c 2500 (Being ……………………………………) b) Investment Fluctuation Reserve A/c Dr 15000 To Investment A/c 5000 To Rekha ‘s Capital A/c 5000 To Sunitha’s Capital A/c 3333 To Teena’s Capital A/c 1667 (Being ……………………………………)c) Revaluation A/c Dr 5,000 To Investment A/c 5,000 (Being ……………………………………) d) Investment A/c Dr 25,000 To Revaluation A/c 25000 (Being ……………………………………)

Answer»

Correct option is 

1 b) 135:80:48:97

2 c)97/360

3 d) Rekha’s Capital A/c 12500 

Sunitha’s Capital A/c 8333 

Teena’s Capital A/c 4167 

To Goodwill A/c 25000 

(Being ……………………………………)

4 b) Investment Fluctuation Reserve A/c Dr 15000 

To Investment A/c 5000 

To Rekha ‘s Capital A/c 5000 

To Sunitha’s Capital A/c 3333 

To Teena’s Capital A/c 1667 

(Being ……………………………………)

22446.

Read the following hypothetical text and answer the given questions on the basis of the same:After completing MBA Ram and Rahim started a new business. Their profit-sharing ratio was 3:2. They are running the business very successfully. One day they met their friend Vimal and they are engaged in a friendly talk Vimal said he also wants to join with Ram and Rahim. They admitted Vimal as a new partner for 3/13th share in the profits. Their new profitsharing ratio will be 5:5:3. On the date of admission the goodwill of the firm valued at ₹5, 20,000. Vimal brought his share of Capital ₹2, 50,000 and premium for goodwill in cash. There was a Workmen Compensation Reserve at Ram and Rahim’s Balance sheet ₹1, 00,000. There was a claim against workmen compensation amounted to ₹ 1, 10,000. At the time of admission of Vimal they found that there was an unrecorded Computer and they brought into account.Based on above information answer the following1. What will be the sacrificing ratio among Ram and Rahim? a) 1:14 b) 14:1 c) 3:2 d) 1:1 2. What is the amount of goodwill brought in by Vimal? a) ₹2,50,000 b) ₹5,20,000 c) ₹1,20,000 d) ₹1,12,000 3. How much amount of Workmen compensation is distributed among the partners? a) 1,00,000 b) 1,10,000 c)10,000 d) None of these 4. What will be the treatment of unrecorded computer? a) Debited to Revaluation A/cb) Credited to Revaluation A/c c) Transferred to Debit side of Partners’ capital a/c d) Transferred to Credit side of Partners’ capital a/c

Answer»

Correct option is 

1 b) 14:1

2 c) ₹1,20,000

3 d) None of these

4 b) Credited to Revaluation A/c

22447.

Central cell of embryo sac is:(a) primary nucleus(b) secondary nucleus(c) synergid(d) both (A) and (B)

Answer»

Answer (b) secondary nucleus

22448.

Hermaphrodite organism is(a) hen(b) snake(c) both (A) and (B)(d) earthworm

Answer»

Answer (d) earthworm

22449.

Aril is edible part of(a) Annona(b) Apple(c) Orange(d) all of these

Answer»

Answer (a) Annona

Aril is the edible part of some fruits like Annona and Litchi.

In apple, thalamus is the edible part.

In orange, endocarp is the edible part.

Hence, correct option is (a) Annona.
22450.

Read the following hypothetical text and answer the given questions on the basis of the same:Jacob and Joseph are friends and they are doing manufacturing toys car. Their profitsharing ratio was 3:2. They got a new project of making electronic toys and they needed additional fund for doing that project. So, they decided to admit their common friend, James for raising the additional fund and he brought ₹5, 00,000 as capital for 2/7th share. The goodwill of the firm is valued at ₹14, 00,000.At the time of James admission their balance sheet as follows:At the time of revaluation of assets and reassessment of liabilities the following things was found:a) Provision for bad and doubtful debts should be increased to ₹3,000 Unexpired insurance of ₹1, 500 should be brought into record1. What will be the amount of premium or goodwill is credited to Joseph’s A/c a) 4,00,000 b) 2,40,000 c)1,60,000 d)7,00,0002. What will be the correct journal entry for unexpired insurance brought into record? a) Unexpired Insurance A/c Dr 1500 To Revaluation A/c 1500 b) Revaluation A/c Dr 1500 To Unexpired Insurance A/c 1500 c) Revaluation A/c Dr 1500 To Insurance 1500 d) Insurance A/c Dr 1500 To Revaluation A/c 15003. What is the treatment of Provision for doubtful debts at the time of James admission?a) ₹3000 debited to Revaluation A/c b) ₹2000 debited to Revaluation A/c c)₹1000 debited to Revaluation A/c d)₹4000 debited to Revaluation A/c4. What will be the new ratio between Jacob, Joseph and James a) 3:2:2 b) 1:1:1 c) 5:3:2 d) 15:10:5

Answer»

1. b) 2,40,000

2. c) Revaluation A/c Dr 1500 

To Insurance 1500

3. d)₹4000 debited to Revaluation A/c

4. b) 1:1:1