Class 12COM Assignment 3A 2024-25

DELHI PUBLIC SCHOOL, DURGAPUR
CLASS- XII
ASSIGNMENT - 03A (TERM I-2024-25)
SUBJECT- ENGLISH CORE
TOPIC- THE LAST LESSON +REVISION
SUMMARY
The Last Lesson" by Alphonse Daudet, is a poignant short story highlighting the importance
of cultural heritage, education, and national pride. This classic narrative is a compelling story
set against the backdrop of war and cultural upheaval. Experience the journey of young Franz
as he grapples with the impending loss of his French education and the profound lessons
learned from his dedicated teacher, Monsieur Hamel.
QUESTIONS & ANSWERS
Q. How is the mother tongue important to a person? What does M. Hamel, the teacher say
about it? [Delhi, 2020]
Ans. The mother tongue, or the language learned first from one’s parents and family, is crucially
important to a person’s identity, culture, and communication abilities. It serves as a foundation for
learning other languages and helps individuals connect with their roots and heritage.
M. Hamel made the villagers realize the importance of their language. He spoke about the beauty
of it. He expressed his dismay that the whole population of Alsace was responsible for neglecting
their mother tongue. He called upon them to guard it among themselves and never forget it. Their
language was the key to their unity and liberation.
Q. How did M. Hamel make his last lesson a special one? What did he emphasize in it on?
[Delhi, 2019]
Ans. Mr. Hamel had put on his beautiful green coat, frilled shirt and a silk cap, the dress he used
to wear on special occasions. He was dressed differently because it was his last day in the school.
He was very patient and spoke to all pupils, even Franz in a very gentle tone. He emphasized on
guarding the mother tongue and not forget it as it was the key to their prison. He described the
French language as the most beautiful, clearest and most logical.
Q. How were the parents and M. Hamel responsible for the children’s neglect of the French
language?
Ans. Mr. Hamel, during his last lesson, regretted the fact that he had not fully utilized the time to
teach French to his students. There were times when he would give them the day off, to go for his
fishing trips or he would send them to water his plants. He also blamed the parents who instead of
sending their children to school sent them to the fields to work. Now that French would not be
taught anymore in their district, he wished he could have utilized all the time to teach French to
the students.
Q. What was M. Hamel’s regret on the day of the last lesson?
Ans. On the final day of his last lesson, M. Hamel expressed regret that he had to depart from
France after dedicating forty years of service, and that his students had not acquired a satisfactory
command of the language. He blamed himself for their unsatisfactory progress, acknowledging
that he frequently assigned personal tasks such as watering his plants or granted holidays when he
wished to go fishing.
Q. “What a thunderclap these words were to me!” (Franz). What were those words and what
was their effect on Franz? (All India 2017)
Ans. On the day of the final lesson, Franz arrived at school late. As he entered the classroom, he
saw M. Hamel seated on his chair, speaking in a solemn and soothing manner. M. Hamel
announced that it would be their final French lesson as per the orders received from Berlin. Starting
the next day, all schools in Alsace and Lorraine would be taught only in German by a German
teacher who would be replacing him. Franz was taken aback by the news and felt agitated.
(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 PAGE 1 of 4)

Q. Why was Franz not scolded for reaching the school late that day? (Delhi 2017)
Ans. Franz arrived late for school. He had hoped to slip into his seat unnoticed amidst the hustle
and bustle. Unfortunately, that day he had to enter the classroom before everyone else. However,
M. Hamel, who was teaching his final French lesson at the school, politely asked Franz to take his
seat without scolding him as M. Hamel did not want to spend that special day with any kind of
punishment.
Q. Everybody during the last lesson was filled with regret. Comment. [2019]
Ans. It is true that everyone in the Last Lesson was consumed with regret. The school itself seemed
solemn and eerie after the news had shocked everyone. Upon hearing that his French lesson was
his last, Franz immediately realized the value of learning the language and wished he had studied
it more diligently. He even regretted skipping class to hunt for birds’ eggs and slide on the Saar.
Meanwhile, Mr. Hamel, the teacher, regretted not dedicating all his time to teaching French. He
had previously given his students days off to go fishing or water his plants, but now he wished he
had used that time to teach. The adults in the community also felt remorseful for not sending their
children to school and wished they had taken their education more seriously.
Q. What did the French teacher tell his students in his last French lesson? What impact did
it have on them? (All India 2009)
Answer. The French teacher M Hamel announced that he would be teaching his last French lesson
that day because the orders had come from Berlin to teach only German in the schools of Alsace
and Lorraine. On hearing this, all the students as well as Franz felt very sorry that they would not
be learning their mother tongue in future. Franz regretted not having learnt his lessons. Earlier his
books seemed a nuisance to him, but at that moment they became very dear to him.
RTC
1. A Usually, when school began, there was a great bustle, which could be heard out in the
street, the opening and closing of desks, lessons repeated in unison, very loud, with our hands
over our ears to understand better, and the teacher’s great ruler rapping on the table. But
now it was all so still! I had counted on the commotion to get to my desk without being seen;
but, of course, that day everything had to be as quiet as Sunday morning. Through the
window I saw my classmates, already in their places, and M. Hamel walking up and down
with his terrible iron ruler under his arm. I had to open the door and go in before everybody.
You can imagine how I blushed and how frightened I was. (SQP 2023-24)
i. List any two sensory details present in this extract.
ii. Why does the protagonist feel anxious about entering the classroom on this particular day?
A. The classmates have started the lesson
B. The teacher is in a bad mood
C. The classroom is too quiet
D. The protagonist is running late
iii. Complete the sentence appropriately.
The phrase “as quiet as Sunday morning” suggests that _____.
iv. Pick evidence from the extract that helps one infer that this was not the protagonist’s first
time being late to school.
v. What does the term ‘terrible iron ruler’ indicate about M. Hamel?
vi. Which of the following headlines best suggests the central idea of the extract?
A. The Fears of a Latecomer
B. The Importance of Punctuality
C. The Rigidity of the School System
D. The Anxiety of a Young Student
Answers:
i. The opening and closing of desks and the sound of the teacher’s ruler rapping on the table.

ii. D. The protagonist had counted on the commotion to enter the classroom without being seen,
but everything was quiet, and the classmates were already in their places. Therefore, the protagonist
feels anxious about entering the classroom on this particular day.
iii. The phrase “as quiet as Sunday morning” suggests that the classroom was unusually quiet, just
like a Sunday morning, which is typically a day of rest and quietness.
iv. The protagonist says, “I had counted on the commotion to get to my desk without being seen,”
which implies that the protagonist has been late before and had a plan to enter the classroom
unnoticed.
v. The term “terrible iron ruler” indicates that M. Hamel is strict and possibly uses the ruler as a
disciplinary tool.
vi. A. The Fears of a Late comer
HOMEWORK (TO BE DONE IN ENGLISH NOTE BOOK)
Q. Why does M Hamel reproach himself for his students’, unsatisfactory progress in studies?
Q. What changes did the order from Berlin cause in the school?
REVISION
To be done in the notebook
1. How does the poet describe her mother?
2. What was Franz’s reaction when he learnt that he was attending his French lesson for the last
time?
3. Why did poet look at her mother again before boarding the flight?
4.Read the extract given below and answer the questions that follow.
…………….and felt that old
familiar ache, my childhood’s fear,
but all I said was, see you soon, Amma,
all I did was smile and smile and smile
(a) What was the childhood fear that now troubled the poet?
(b) What do the poet’s parting words suggest?
(c) Why did the poet smile and smile?
(d) Explain, “that old familiar ache.”
5. While I was wondering about it all, M. Hamel mounted his chair, and, in the same grave and
gentle tone which he had used to me, said, "My children, this is the last lesson I shall give you. The
order has come from Berlin to teach only German in the schools of Alsace and Lorraine. The new
master comes tomorrow. This is your last French lesson. I want you to be very attentive." What a
thunderclap these words were to me! Oh, the wretches; that was what they had put up at the town
hall!
i. 'The wretches' Franz refers to in this extract are ______________
ii. Why does M. Hamel tell everyone to be 'very attentive'?
iii. What does the order from Berlin signify?
iv. This line from the extract depicts Franz's __________. What a thunderclap these words were
to me!
a. confusion about the new language b. astonishment at a wasted opportunity
c. disappointment in M. Hamel's teaching d. anger towards the people of the village
v. Select the option that uses 'mounted' as used in the extract.
a. Salima mounted the bicycle and rode uphill. b. Peter mounted the platform to a rousing welcome.
c. Satyajeet bit his nails as the tension mounted in the game.
d. Kimpi mounted a protest by refusing to talk to her sister all day.
Writing skills
1. Bali High Public School has recently created CureGreen, a dedicated area for local medicinal
herbs and shrubs, adjacent to the flower garden, on campus. As Rachel Tiwari, Captain of the Eco-
Club, draft a notice for the school notice board, informing students of classes XI-XII, about a
guided walk-through Cure Green, post assembly, on Friday, 10 July. Invite care-giver applications,
for Cure Green.

CLASS- XII
SUBJECT- MATHEMATICS
TOPIC- INVERSE TRIGONOMETRIC FUNCTION
(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 /PAGE 1 of 6)

GRAPH OF ITF

PROBLEMS ON PRINCIPAL VALUES FOR ARCSIN X
PROBLEMS OF DOMAIN OF FUNCTION
PROBLEMS ON PRINCIPAL VALUES FOR ARCTAN X

PROBLEMS ON PRINCIPAL VALUES FOR ARCSEC X
PROBLEMS ON PRINCIPAL VALUES FOR ARCCOSECANT X
PROBLEMS ON PRINCIPAL VALUES FOR ARCCOT X

MISCELLANEOUS

CLASS- XII
SUBJECT- APPLIED MATHEMATICS
TOPIC-MISCELLANEOUS
.
MCQ
1. A is a square matrix of order 3 × 3 such that determinant |𝐴|= 4 then determinant |3𝐴| is equal to
(a) 27 (b) 81 (c) 108 (d) 256
2. If the points (1, 3) (x, 5) and (2,7) are collinear then the value of x is
(a) 2 (b) 3/2 (c) 3/4 (d) 1
3. If x=t2, y = t3 then is equal to
(a) 3/2 (b) 3t/2 (c) 3/(2t) (d) 3/(4t)
3.The area of a triangle with vertices (-3, 0), (3, 0) and (0, k) is 9 sq units. The value of k is
(a) 9 (b)± 3 (c) -9 (d) 6
4. If A is a square matrix of order 3, such that A(adj A)=10I, then adjA is equal to
(a) 1 (b) 10 (c)100 (d) 101
ASSERTION REASON BASED QUESTION:
1)Two statements are given, one labelled Assertion (A) and the other labelled Reason (R). Select the
correct answer from the codes (a), (b), (c) and (d) as given below.
(a) Both assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of of the
Assertion (A)
(b) Both Assertion (A) and Reason (R) are true but Reason (R) is not the correct explanation of
the Assertion (A).
(c) Assertion (A) is true and Reason (R) is false.
(d) Assertion (A) is false and Reason R is true.
5. Let A and B be the symmetric matrices of the same order
Assertion(A): AB-BA is a skew symmetric
Reason ( R ) AB+BA is symmetric matrix
(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 Page 1 of 3)

6. Let x =𝑎𝑡 , y = 2at
Assertion(A): at t = 3 is equal to
Reason ( R ) : = ( )
VERY SHORT ANSWER QUESTION
1. If A = 𝑎 is A 3 × 3 diagonal matrix such that 𝑎 =1 𝑎 =2 and 𝑎 =3 then find |𝑎|
2. Without expanding evaluate the following determinant

𝟏 𝒂 𝒃+𝒄
𝟏 𝒃 𝒄+𝒂
𝟏 𝒄 𝒃+𝒂
SHORT ANSWER QUESTION
1. Find the second order derivative of x3logx
2. If y = Pe ax +Qe bx Show that –(a+b) + aby=0

𝑥 + 3 −2
3. If x ∈ 𝑁 and = 8, then find the value of x
−3𝑥 2𝑥
3𝑥 7 8 7
4. If = find x
−2 4 6 4
LONG ANSWER TYPE QUESTION:
 3 2  2 -1
1)If A  
4 2  , find the value of  so that A =  A -2I. Hence find A
 
1 1 1
2) If A= 1 0 2 ,find 𝐴 .Hence solve the system of equations
3 1 1
𝑥 + 𝑦 + 𝑧 = 6, 𝑥 + 2𝑧 = 7,3𝑥 + 𝑦 + 𝑧 = 12.
3) Using properties of determinants prove that
𝒂𝟐 + 𝟏 𝒂𝒃 𝒂𝒄
𝒃𝒂 𝒃𝟐 + 𝟏 𝒃𝒄 = 𝒂𝟐 + 𝒃𝟐 + 𝒄𝟐 + 𝟏
𝒄𝒂 𝒄𝒃 𝒄𝟐 + 𝟏
4) The sum of three numbers is 6. If we multiply the third number by 2 and add the first number to the
result we get 7. By adding second and third numbers to three times the first number we get 12. Use
determinants to find the numbers.

CASE STUDY BASED QUESTIONS:
1) On his birthday Ishaan decided to donate some money to children of an orphanage home. If there
were eight children less everyone would have got Rs. 10 more. However if there were 16 children
more everyone would have got Rs 10 less. Let the number of children be x and amount distributed
by Ishan to each children be y.
Based on the above information answer the following questions
a) Write matrix equation to represent the information given above
b) If A is the coefficient matrix of above situation then what is (adjoint A)
c) Find the number of children and amount donated by Ishan
OR
If the coefficient matrix A satisfy the following matrix equation 𝐴 − 𝑘𝐴 + 20𝐼 = 𝑂 then find
k.

CLASS – XII
ASSIGNMENT- 3A (TERM – I, 2024-25)
Subject: ACCOUNTANCY
____________________________________________________________________________
CH: CHANGE IN PSR AMONG EXISTING PARTNERS
MULTIPLE CHOICE QUESTIONS
Q. Any change in the relationship of existing partners which results in an end of the existing agreement and
enforces making of new agreement is called:
(a) Revaluation of partnership
(b) Reconstitution of partnership
(c) Realisation of partnership
(d) None of the above
Q. The ratio in which a partner surrenders his share in favour of a partner is known as:
(a) New profit-sharing ratio
(b) Sacrificing Ratio
(c) Gaining Ratio
(d) Capital Ratio
Q. The ratio in which a partner receives a rise in his share of profits is known as:
(a) New Ratio
(c) Capital Ratio
(d) Gaining Ratio
Q. Reserves and accumulated profits are transferred to partners ' capital accounts at the time of
reconstitution in:
(a) Old profit-sharing ratio
(c) Gaining ratio
(d) New profit-sharing ratio
Q. Sacrificing ratio is the difference between :

(a) New ratio and old ratio
(b) Old ratio and new ratio
(c) New ratio and gaining ratio
(d) Old ratio and gaining ratio
Q. A and B are partners in a firm sharing profits in the ratio of 3 : 2. They decided to share future
profits equally. Calculate A’s gain or sacrifice
(a) 2/10 (sacrifice)
(b) 5/10 (gain)
(c) 1/10 (Gain)
(d) 1/10 (sacrifice)

Q. In case of change in profit-sharing ratio, the gaining partner must compensate the sacrificing
partners by paying the proportional amount of
(a) capital
(b) cash
(c) goodwill
(d) none of the above
Q. In case of change in profit-sharing ratio, the accumulated profits are distributed to the partners in
(a) new ratio
(b) old ratio
(c) sacrificing ratio
(d) equal ratio
Q. X, Y and Z are partners sharing profits and losses in the ratio of 5:3:2. They decide to share the
future profits in the ratio of 3:2:1. Workmen compensation reserve appearing in the balance sheet on
the date if no information is available for the same will be:
(a) Distributed among the partners in old profit sharing ratio
(b) Distributed among the partners in new profit sharing ratio
(c) Distributed among the partners in capital ratio
(d)Carried forward to new balance sheet without any adjustment
Q. A, B and C were are partners in a firm sharing profits in the ratio of 3:4:1. They decided to share
profits equally w.e.f from 1 .4.2019. On that date the profit and loss account showed the credit
balance of 96,000. instead of closing the profit and loss account, it was decided to record an
adjustment entry reflecting the change in profit sharing ratio. In the journal entry:
(a) Dr. A by 4,000; Dr. B by 16,000; Cr C by 20,000
(b) Cr. A by 4,000; Cr. B by 16,000; Dr C by 20,000
(c) Cr. A by 16,000; Cr. B by 4,000; Dr C by 20,000
(d) Dr. A by 16,000; Dr. B by 4,000; Cr C by 20,000
Q. X and Y shared profits and losses in the ratio of 3:2. With effect from 1st April 2019 they
agreed to share profit equally. The Goodwill of the firm was valued at Rs. 60,000. The adjustment
entry will be
(a) Debit Y and credit X with Rs. 6,000
(b) Debit X and credit Y with Rs. 6000
(c) Debit X and credit Y with Rs. 600
(d) Debit bi and credit X with Rs. 600
Q. Sacrificing Ratio :
(a) New Ratio – Old Ratio
(b) Old Ratio – Gaining Ratio
(c) Old Ratio – New Ratio
(d) Gaining Ratio – Old Ratio
Q. X Y and Z are partners sharing profit and losses in the ratio of 5: 3 :2. From 1st April 2018 they
decided to share profit and losses equally .The partnership Deed provide that in the event of any
change in the profit sharing ratio the Goodwill should be valued at 2 years purchase of the average
profit of the the preceding five years the profit and loss of the preceding years and 31st March, are
Year 2013-14 2014-15 2015-16 2016-17 2017-18
Profit 70,000 85,000 45,000 35,000 10,000(loss)
Adjustment entry will be
(a) Dr. Y’s Capital a/c Rs.3000, Z’s Capital a/c 12,000, Cr. X’s Capital a/c Rs 15,000.
(b) Dr. Y’s Capital a/c Rs.12,000, Z’s Capital a/c 3,000, Cr. X’s Capital a/c Rs 15,000.
(c) Dr. Z’s Capital a/c Rs.3000, X’s Capital a/c 12,000, Cr. Y’s Capital a/c Rs 15,000.
(d) Dr. Y’s Capital a/c Rs.15,000, Cr. Z’s Capital a/c 12,000, and X’s Capital a/c Rs 3,000.
Q. A, B and C are sharing profits and losses in the ratio of 4: 3: 2, decided to share future profits
and losses in the ratio of 2 :3: 4 with effect from 1st April, 2018. An extract of their Balance Sheet
as at 31st March, 2020 is :
Investments Fluctuation Reserve 18,000
Investments (At cost) 2,00,000
Case -1 If there is no additional information.

Case 2. If the market value of investments is Rs. 2,00,000.
Case 3. If the market value of investments is Rs. 1,91,000.
Case 4. If the market value of investments is Rs.2,18,000.
Case 5. If the market value of investments is Rs.1,73,000.
What will the amount credited to partner’s Capital a/c in each case
Case-1
(A) A 8,000 B, 6000 C,4000
(B) A 6,000 B, 6000 C,6000
(C) A 10,000 B, 4000 C,4000
(D) A 8,000 B, 4000 C,6000
Case -2
(A) A 10,000 B, 6000 C,4000
(B) A 6,000 B, 6000 C,6000
(C) A 8,000 B, 6,000 C,4000
(D) A 8,000 B, 4000 C,6000
Case-3
(A) A 4,000 B, 2000 C,3000
(B) A 4,000 B, 3,000 C,2,000
(C) A 3,000 B, 2000 C,4000
(D) A 2,000 B, 3000 C,4000
Case-4
(A) A 6,000 B, 6000 C,6000
(B) A 4,000 B, 6000 C,8000
(C) A 4,000 B, 2000 C,3000
(D) A 8,000 B, 6000 C,4000
Case-5
(A) A 4,000 B, 2000 C,3000
(B) A 4,000 B, 3000 C,2000
(C) A 4,000 B, 2000 C,3000
(D) A 4,000 B, 3000 C,5000
Q. Match the following items

Goodwill which is acquired by
(i) (a) Inherent goodwill
making a payment
Goodwill location which
(ii) (b) Purchased goodwill
arises from favourable
Goodwill which arises due to
(iii)
efficiency of management
Q. Which of the following is NOT true in relation to goodwill ?

(A) It is an intangible asset
(B) It is fictitious assets
(C) It has a realisable value
(D) None of the above
Q. When Goodwill is not purchased goodwill account can:

(A) Never be raised in the book
(B) Be raised in the book
(C) Be partially raised in the books
(D) Be raised as per the agreement of the partners.
Q. The goodwill of the firm is NOT affected by;

(A) Location of the firm .
(B) Reputation of firm
(C) Better customer service
(D) None of the above
Q. The profit earned by a business over the last 5 years are as follows: Rs. 12000 Rs. 13000 Rs. 14000
Rs.18000 and 2000 (loss) based on 2 years purchase of the last 5 years profits, value of goodwill will be .
(A)Rs. 23,600
(B) 22,000
(C) Rs. 1,10,000
(D) Rs.1,18,000.
Q. The average profit of a business over the last 5 years amounted to Rs. 60,000. The normal
commercial yield on capital invested in such a business is deemed to be 10% p.a. The net capital
invested in the business is Rs.5,00,000. Amount of goodwill, if it is based on 3 years purchase of
last 5 years super profit will be:
(A) 1,00,000
(B) 1,80,000
(C) 30,000
(D) 1,50,000
Q. The profits for the previous three years are given below:
2018-2019 Rs.23,000 (including an abnormal gain of Rs.8,000)
2019-2020 Rs.40,000 (after charging an abnormal loss of Rs.12,000)
2020-2021 Rs.38,000 (after writing off bad debts amounting to Rs.6,000)
The amount of goodwill at two years purchase of the average profits of the last three years will be
___________.
(a) Rs.65,000
(b) Rs.70,000
(c) Rs. 68,000
(d) Rs.35,000

SHORT / LONG ANSWER QUESTIONS:
Q.
A and B are sharing profits and losses equally. With effect from 1st April, 2018, they agree to share profits in
the ratio of 4 : 3. Calculate individual partner’s gain or sacrifice due to the change in ratio.
Q.
X, Y and Z are sharing profits and losses in the ratio of 5 : 3 : 2. With effect from 1st April, 2018, they decide
to share profits and losses in the ratio of 5 : 2 : 3. Calculate each Partner’s gain or sacrifice due to the change in
ratio.
Q.
X, Y and Z are sharing profits and losses in the ratio of 5 : 3 : 2. With effect from 1st April, 2018, they decide
to share profits and losses equally. Calculate each partner’s gain or sacrifice due to the change in ratio.
Q.
X, Y and Z are partners sharing profits and losses in the ratio of 5 : 3 : 2 . From 1st April, 2018, they decided to
share profits and losses equally. The Partnership Deed provides that in the event of any change in the profit-
sharing ratio, the goodwill should be valued at two years purchase of the average profit of the preceding five
years . The profits and losses of the preceding years are:
Q.
Mandeep, Vinod and Abbas are partners sharing profits and losses in the ratio of 3 : 2 : 1. From 1st April, 2018,
they decided to share profits and losses equally. The Partnership Deed provides that in the event of any change
in the profit-sharing ratio, the goodwill shall be valued at three years purchase of the average profit of last five
years . The profits and losses of the past five years are: Profit – Year ended 31st March, 2014 – ₹ 1,00,000;
2015 – ₹ 1,50,000; 2017 – ₹ 2,00,000; 2018 – ₹ 2,00,000; Loss – Year ended 31st March, 2016 – ₹ 50,000.
Pass the journal entries showing the working.
Q.
Jai and Raj are partners sharing profits in the ratio of 3 : 2 . With effect from 1st April, 2018, they decided to
share profits equally. Goodwill appeared in the books at ₹ 25,000 . As on 1st April, 2018, it was valued at ₹
1,00,000 . They decided to carry goodwill in the books of the firm. Pass the journal entry giving effect to the
above.
Q.
X and Y are partners in a firm sharing profits and losses in the ratio of 3 : 2 . With effect from 1st April, 2018,
they decided to share future profits equally. On the date of change in the profit-sharing ratio, the Profit and Loss
Account showed a credit balance of ₹ 1,50,000. Record the necessary journal entry for the distribution of the
balance in the Profit and Loss Account immediately before the change in the profit-sharing ratio.
Q.
X, Y and Z who are presently sharing profits and losses in the ratio of 5 : 3 : 2 decide to share future profits and
losses in the ratio of 2 : 3 : 5. Give the journal entry to distribute Workmen Compensation Reserve of ₹
1,20,000 at the time of change in profit-sharing ratio, when there is a claim of ₹ 80,000 against it.
Q.
Nitin, Tarun and Amar are partners sharing profits equally and decide to share profits in the ratio of 2 : 2 : 1
w.e.f . 1st April, 2018. The extract of their Balance Sheet as at 31st March, 2018 is as follows:
Pass the journal entries in each of the following situations:

(i) When its Market Value is not given;
(ii) When its Market Value is given as ₹ 4,00,000;
(iii) When its Market Value is given as ₹ 4,24,000;
(iv) When its Market Value is given as ₹ 3,70,000;
(v) When its Market Value is given as ₹ 3,10,000.
Q. X, Y are partners sharing profits in the ratio of 2 : 1 . On 31st March, 2018, their Balance Sheet showed
General Reserve of ₹ 60,000. It was decided that in future they will share profits and losses in the ratio of 3 : 2 .
Pass necessary journal entry in each of the following alternative cases:
(i) If General Reserve is not to be shown in the new Balance Sheet.
(ii) If General Reserve is to be shown in the new Balance Sheet.
Q. Luv and Kush are partners sharing profits equally. They admit Shubh into partnership for equal share.
Goodwill was agreed to be valued at two years' purchase of average profit of last four years. Profits for the last
four years were:
Year Ended Normal Profit/(Loss) (₹)
31st March, 2020 70,000;
31st March, 2021 1,00,000;
31st March, 2022 55,000(Loss);
31st March, 2023 1,44,000.
The books of account of the firm were perused and following was noticed:
1. Firm had profit on sale of building (abnormal gain) of ₹ 10,000 during the year ended 31st March, 2020.
2. Firm incurred loss on sale of computers (abnormal loss) of ₹ 20,000 during the year ended 31st March, 2021.
3. Repairs to car of ₹ 50,000 was wrongly debited to Vehicles Account on 1st June, 2021. Depreciation was
charged on vehicles @ 12% p.a. on Straight Line Method.
Calculate the value of Goodwill.
[Ans.: Goodwill—₹ 1,15,000
Q. Abhay, Babu and Charu are partners sharing profits and losses equally. They agree to admit Daman for
equal share of profit. For this purpose, the value of goodwill is to be calculated on the basis of four years'
purchase of average profit of last five years. These profits for the year ended 31st March, were:
Year 2019 2020 2021 2022 2023
Profits/Loss (₹) 1,50,000 3,50,000 5,00,000 7,10,000 (5,90,000)
On 1st April, 2022, a car for ₹ 1,00,000 was purchased and debited to Travelling Expenses Account, on which
depreciation is to be charged @ 25% p.a. Interest of ₹ 10,000 on Non-trade Investments is credit to Income for
the year ended 31st March, 2022 and 2023.
Calculate the value of goodwill after adjusting the above.
[Ans.: Goodwill—₹ 9,40,000.]
Q. From the following information, calculate value of goodwill of the firm:

(i) At three years' purchase of Average Profit.
(ii) At three years' purchase of Super Profit.
(iii) On the basis of Capitalisation of Super Profit.

(iv) On the basis of Capitalisation of Average Profit.
Information:
(a) Average Capital Employed is ₹ 6,00,000.

(b) Net Profit/(Loss) of the firm for the last three years ended are:
31st March, 2023—₹ 2,00,000, 31st March, 2022—₹ 1,80,000, and 31st March, 2021—₹ 1,60,000.
(c) Normal Rate of Return in similar business is 10%.
(d) Remuneration of₹ 1,00,000 to partners is to betaken as charge against profit.
(e) Assets of the firm (excluding goodwill, fictitious assets and non-trade investments) is ₹ 7,00,000 whereas
Partners' Capital is ₹ 6,00,000 and Outside Liabilities ₹ 1,00,000.
[Ans.: Goodwill—(i) ₹ 2,40,000; (ii) ₹ 60,000; (iii) ₹ 2,00,000; (iv) ₹ 2,00,000.]

‘
CLASS – XII
ASSIGNMENT – 3A (TERM – I 2024-24)
Subject: ENTREPRENEURSHIP
____________________________________________________________________________
TOPIC: ENTREPRENEURIAL OPPORTUNITY
1. Economic policies determine the:

(a) Volume of Business
(b) Direction of Business
(c) Direction and volume of Business
(d) None of these
2. Business Regulatory frame work is concerned with what:

(a) Direction of Business
(b) Volume of Business
(c) Regulation
3.
4. Social behaviour is not concerned with
(a) Production of public goods
(b) Avoidance of unethical behaviour
(c) Fulfilment of social obligations
(d) Profit earning Process
4. Subsidy is :
(a) Concession
(b) Discount
(c) Repayment
(d) None of these
5. Learning Process involves :

(a) Drive

(b) Cue
(c) Response
(d) Drive, Cue and Response
6. Social Structure is composed of:

(a) Functional division of society
(b) Functional division of caste
(c) Functional division of community
7. Incentives are not concerned with :

(a) Rebate
(b) Exemption from Tax
(c) Provision of seed capital
(d) Lump.sum Payment
8. Which of the following is an economic factor affecting environmental scanning ?

(a) Stage of economic development
(b) Economic policies
(c) Market situation
(d) All of the above
9. Which of the following is a type of environment ?

(a) Internal environment
(b) External environment
(c) Both (a) and (b) above
(d) Neither (a) nor (b) above
10. Which of the following is important for environment ?

(a) In searching of opportunities
(b) In maintaining the existence
(c) In getting success
(d) All of the above

QUESTIONS :
SHORT & LONG ANSWER TYPE:
Question 1. A person has decided to start a small leather belt manufacturing unit.
He/she is not aware of the various formalities involved in the process of setting up the
unit. Explain to him/her the procedure.
Question 2. The first stage of a business plan is to come up with a business name
supposing you are an entrepreneur, who is in the stage of deciding abusiness name for
your enterprise would you:
(i)Keep the name of your enterprise, similar to one of the enterprises that are already
doing really well in the same line of business?
(ii)Select/create a completely new name for your enterprise and create a brand name
of your own? Give reasons. (Honestly)
Question 3. An entrepreneur is doing the industry analysis. While he is analyzing his

competitions in the line of business, he realises that the competitions are far better in
their business plans and their execution. Should the entrepreneur add unique selling
point in the existing plan to get a creative niche above others or should he go for a
completely different line of business where the competition is less and he is easily able
to place his feet in the market? Give reasons. (Creativity and problem solving)
Question 4. You are an entrepreneur who is deciding the operational plan for your
business. While deciding for the technology to be used, you come across two
alternatives:
(i)Use a cheaper technology which lets you dispose off the waste water and lets you fix
the price of your product low.
(ii)Use a technology that is a little expensive as it lets you recycle that waste water into
water fit for drinking. In this case you will have to fix the price a little higher in order
to earn profits.
(iii) Use the technology that recycles the waste, do not change the price. And go about
cost cutting though efficient utilization of resources. Give reasons for your selection of
alternative.

Question 5. An individual wants to start an enterprise that manufactures steam iron
which can be imported from Germany. The material available in Germany is a little
better in quality. However, there are no safety issues with the one available in India
which material would you go for and why? (Social responsibility, import substitution).
Question 6. While doing the manpower planning an entrepreneur decides to keep less
qualified manpower and give them low wages and salaries to enable higher profits. Do
you think his approach is correct and justified? Why?
Question 7. According to you, what kind of organisational set up is better – an

autocratic form of an organization where there is absolute centralization of power and
the communication from top to bottom.
Or
A democratic form of an organization where power is decentralized and

communication from both the ends. Justify.
Question 8. Raghav, an entrepreneur realises that the enterprise he wants to start has
a potential risk of fire because the production process poses such a threat. Should he
develop strategies to:
(i)Prevent the risk
(ii)Respond to the risk
(iii)Prevent as well as respond to the risk? Give reasons.

CLASS – XII
ASSIGNMENT – 3A (TERM – I, 2024-25)
Subject: BUSINESS STUDIES
TOPIC: PRINCIPLES OF MANAGEMENT
____________________________________________________________________________
CASE BASED MCQ QUESTIONS:
1 Mr. A, plant superintendent of a company is very sad. When he was on leave he was expecting his
subordinates to take the remaining work to be finished. However he finds a new way of dealing with this
problem. He develops a system of suggestion building from the side of workers. For this a
suggestion/complain box is to be kept where the workers can drop their advice and hence take steps from
their side.
Which principle of management has been implemented here off late by the plant superintendent?
(A) Principle of Order
(b) Principle of initiative
(c) Discipline
(d) Coordination
QUESTION NO.2 TO 4 ARE BASED ON THE PARA GIVEN BELOW. CHOOSE THE CORRECT OPTION
GIVEN BELOW FOR EACH QUESTION:
Mr. A works in a bulb manufacturing company. Each bulb which is manufactured is of standard size and
quality. Further if there is any unrequired type of bulb manufactured then its production is stopped. Last
month when the company came to know that 10-watt bulbs were no more liked by customers, their
production was stopped. He works in the purchase department. His job is to purchase the filaments
required to make bulbs. This time when he purchases the filament he gets the instruction from the seller
that some special care needs to be taken in the first hour of fixing the filaments inside the bulb. Mr. A
knows this information should be given immediately to the production department before the assembling
process starts. However he finds that his company‘s policies only allow him to give the message to his
immediate boss who will further pass this message to his boss. The passing of this message will continue
till it reaches the desired person in the production department.
2 Which technique of management is followed here?

(A) Method study
(B) Fatigue study
(C) Standardisation and simplification
(D) Functional foremanship
3 Name the principle of management followed here by the company?
(A) Order
(B) Scalar Chain19
(C) Stability of tenure of employees
(D) Equity
4 Which way is to be chosen now by Mr. A to speed up the work.
(A) Gang Plank
(B) Scalar Chain
(C) Direct communication
(D) Informal communication

QUESTION NO.5 TO 7 ARE BASED ON THE PARA GIVEN BELOW. CHOOSE THE CORRECT OPTION
GIVEN BELOW FOR EACH QUESTION:
Every year a meeting is organized in the lawns of the Promoter of a company. In this meeting the owner of
the company grants some funds for the benefit of the families of the employees. The employees on the
other hand never resist any change or put excessive demands. But Management is not in the favor of it as
they think to utilize these funds somewhere else instead of spending on employees. The employee turnover
is very high. The employees do not come forward with their ideas after seeing the dull response from the
management side.
5 Which concept of Scientific Management is lacking in this case towards the employees?
(A) Harmony, not discard.
(B) Science, not rule of thumb
(C) Hit or Miss method
(D) Mental Revolution
6 Which principle you would suggest to management to follow?

(A) Discipline
(B) Team spirit
(C) Stability of personnel
(D) Initiative
7 The employees do not come forward with their ideas after seeing the dull response from the management
side. What principle of management is lacking in these lines?
(A) Esprit de corps
(B) Initiative
(C) Discipline
(D) Authority and Responsibility
8 Mr. Y is a middle level manager. He keeps all his subordinates under a lot of discipline. His employees
however, complain of wastage of time and efforts as they are spending a lot of time in search of various20
items. Which principle of management is violated here?
(A) Principle of Order
(B) Principle of initiative
(C) Discipline
(D)None of these
9 ZETA Ltd. is a world-renowned retail chain store. The customers here are very much pleased with the
products and services provided in the stores. The customer satisfaction and internal efficiency indicator of
the organization is rated best in the industry. However there have been a few steps taken by the
organization which provide the organization this edge. The organization has used a special type of
software which integrates all the stores and brings uniformity in its billing and working pattern.
Which principle of scientific management is mentioned here?
(A)Harmony not discord
(B) Science not rule of thumb
(C) Cooperation not individualism
(D) None of these
10 Mr. X works on the floor of a mall as a manager. He is very hard working but is unable to produce results
for his organization. His target for last month was a sale of 10 lakh rupees from his floor. However, by the
end of the month the sale was only 8 lakh rupees. He is very regular and takes all the necessary steps to
complete the target. However, his staff is not as competent as he himself is. When he tries to take action
against disobedient employees the top management doesn‘t allow him to do so. They haven‘t given him
the power to fire employees or take any strict action against them.
Which principle of Fayol is violated here by the Organization?
(A)Discipline
(B) Authority and responsibility
(C) Division of work
(D)Principle of order
11 There was disorder, confusion, and chaos in a company as superior in the company do not meet up their
commitments. There is no systematic working in the organization and delay in work due to absence of
rules and regulations. Which principle of management is overlooked in this company?
(A) Discipline
(C) Division of work
(D)Principle of order
12 Employee of production department is asked to go slow in production to maintain quality standard and at
the same time sales in-charge insisted them to fasten the production to meet the pending orders. This
situation is creating confusion among employees. What would you suggest to follow to get rid of this
situation?
(A)Unity of direction
(B) Unity of command
(C) Unity of Order
(D) Discipline
13 Mr. Z was assigned the task of to know the reasons of failure of the company, he observed and found that
no department is coordinating each other. There is a competition spirit between the departments and giving
priorities to their department goals only. Which principle they are lacking here.
(A)Unity of direction
(B) Unity of command
(C) Unity of Order
(D) Discipline
14 Mr. A sales manager of a company want to give 15% discount to their customer but as per the company
policy he can give only 10%. For this extra 5% he must approach his manager for permission. Which
principle of management is followed by him?
(A) Discipline
(C) Principle of order
(D) Scalar chain
15 Mr. Z is the owner of a printing press. The size of his organization has increased during the recent past.
There are many employees who work in his organization. The organization is considered good and has
earned a lot of reputation in the market. However, when it comes to making key decisions in the
organization related to many things, he never considers the opinions of his subordinates. Even though the
size of the organization has increased yet he tries to take all the key decisions on his own.
Which principle of Fayol has been violated by him?
(A) Centralization and decentralization
(B) Discipline
(C) Scalar Chain
(D) Authority and Responsibility

1 Assertion: Not only employee- turnover but frequent termination or rotation must be avoided.
Reason: Employee must be provided the feeling of job security. With feeling of insecurity of job, the
employees cannot contribute maximum.
(a) Both Assertion (A) and Reason (R) are True and Reason (R) is the correct explanation of Assertion (A)
(b) Both Assertion (A) and Reason (R) are True and Reason (R) is not the correct explanation of
Assertion (A)
(c) Assertion (A) is True but Reason (R) is False.
(d) Assertion (A) is False but Reason (R) is True.
2 Assertion: The scientific technique of differential piece rate system emphasis on paying different rates of
wages.
Reason: Extra wages paid is to be considered as it minimize the cost of production and achieves
organization goals.
Assertion (A)
3 Assertion: The interest of organization should not supersede the interest of individuals or employees.
Reason: if the objectives of both groups go in different directions then manager should try to reconcile the
individual interest with the organizational goal.
Assertion (A)
4 Assertion: The management principles are developed only after deep and through research work.
Reason: Proper observations and experiments are conducted before developing them. Therefore, they are
in evolutionary in nature.
Assertion (A)24
5 Assertion: Management principles do not act as guidelines for the managers, though these principles are
meant for the managers.
Reason: These principles improve knowledge, ability and understanding of the managers under various
managerial situations.
Assertion (A)
6 Assertion: Scientific management helps to find out the best method or way of performing the job.
Reason: Methods must be the one which brings maximum benefits with minimum cost. So, the
organization objectives must be achieved.
Assertion (A)
7 Assertion: Principle of order is to get order from one superior at one time
Reason: Fayol favored this principle as men and material at fixed place saves time and energy.
Assertion (A)
8 Assertion: Gang plank permits direct communication between the employees working in different
positions without violating the scalar chain.
Reason: Gang plank is the only approach to be followed for the growth organization
Assertion (A)
(c) Assertion (A) is True but Reason (R) is False.25
9 Assertion: Taylor and Fayol both contributed to developing the principles of management.
Reason: They have some similarities and dissimilarities in their principles. Taylor‘s techniques and
principles are concerned with management efficiency whereas Fayol‘s principles are concerned with
worker‘s efficiency.
Assertion (A)
10 Assertion: Taylor suggested the division of the factory in two departments: planning department and
production department and under them some functional experts to supervise, guide and instruct the worker.
Reason: This will lead to the benefit of specialization. He suggested experts as all the qualities cannot be
found in one person.
Assertion (A)
11 Assertion: Cooperation not individualism is the extension of harmony not discord. It welcomes
suggestions of employees.
Reason: Workers and management will come together and cooperate for the betterment of the
organization. There will be open communication between them and no requirement of trade unions.
Assertion (A)
12 Assertion: Management principles must be modified as per the situation.

Reason: Their application and effect depend upon the nature of organization. It shows which feature of
principles of management.
Assertion (A)
CASE STUDIES:
Q 1. In your school, you observe that books are kept in office, chalks in the library and office records in the
staff room. Which principle of management is violated here and why?
Q2. The production manager of an automobile company asked the foreman to achieve a target production of
200 scooters per day. But he did not give him the authority of requisition tools and materials from the
stores department. Can the production manger blame the foreman if he is not able to achieve the desired
target? Explain briefly the principle relating to the situation.
Q3. Soniya Ltd. was engaged in the business of manufacturing auto components. Lately, its business was
expanding due to increased demand for cars. The competition was also increasing. In order to keep its
market share intact, the company directed its workforce to work overtime. But this resulted in many
problems. Due to increased pressure of work the efficiency of workers declined. Sometimes, the
subordinates had to work for more than one superiors. The workers were becoming indiscipline. The
spirit of teamwork, which had characterized the company previously, had begun to wane.
Identify any three principles of management (as given by Henry Fayol) which were begin violated, quoting
the lines from the above case.
Q4. The production manager of Harsh Ltd. instructs a salesman to go slow in selling the product, where the
marketing manager is insisting on fast selling to achieve the target.
Which principle of management is being violated in this case?
Q5. Kanika and Priyanka are typists in a company having same educational qualifications. Kanika is getting
Rs. 16000 per month and Priyanka Rs. 10000 per month as salary for the same working hours. Which
principle of management is violated in this case.
Q 6. Rishabh, a manager, very often speaks to people at all levels, passing on instructions regarding his
department and also the other departments. Which principle of management is being overlooked?
Q7. The management and workers have entered into an agreement that workers will do overtime to cover up
looses of the company. In return, the manager will increase the wages. But management later refused to
increase the wages. Name the principle violated in this situation.
Q8. In Simran Ltd., an employee has the objective of maximizing his salary, but the organizational objective is
to maximize output at competitive cost. There was some dispute on this for a while. Eventually, the
organization’s interest was given priority over employees’ interest. Name the principle related to this
situation.
Q9. Radhika opens a jewelry showroom in Jaipur after completing a course in jewellery designing. She has
employed eleven persons in her showroom. For greater productivity, she divides the work into small tasks
and each employee is trained to perform his/her specialized job. The sales persons are allowed to close a
deal with a buyer by giving a maximum of 10% discount, whereas the decision to given any further
discount rests with Radhika as the final authority. In the earlier days of starting of the business, five of her
employees were asked to put in extra hours of work. In return she had promised to give them a special
incentive within a year. Therefore, after six months when the business was doing well, she awarded a cash
bonus to each of these employees to honour her commitment. However, when it comes to setting the
conflicts among her employees, she tends to b e more biased towards her female employees.
In context of the above case:
1. Identify and explain the various principles of management that are being applied by Radhika by quoting
Lines from the paragraph.
2. Identify and explain the principle of management which is being violated by Radhika by quoting lines
from the paragraph.
3. State any one effect of the violation of the principle of management by Radhika as identified in part (b)
of the question.
Q10. Neeraj is selected for the post of software developer in an IT Company. On the first day of his joining
Mehul, his project manager tells Neeraj that during the course of his work he will come across many such
opportunities which may temp him to misuse his powers for individual or family’s benefit at the cost of
larger general interest of the company. In such situations, he should rather exhibit exemplary behavior as
it will raise his stature in the eyes of the company. Also, for interacting with anyone in the company on
official matters, he should adopt the formal chain of authority and communication.
In context of the above case identify and explain the various principles of management that Mehul is
advising Neeraj to follow while doing his job.
Q11. Davinder is a class twelfth commerce student in a reputed school in Punjab. Satinder is his elder brother
who is doing his Masters in Hospital administration from Delhi after completing his B. Sc course. During
vacations when Satinder comes home, Davinder shows him the business studies project that he is
preparing on the topic ‘Principles of Management’. Satinder tells him that these principles are also a part
of MBA course curriculum at the beginner’s level as they form the core of management in practice. But
he finds these principle different from those of pure science.
In context of the above case:
1. Outline the concept of principles of management.
2. Why does Satinder find the principle of management different from those of pure science?
3. Why do the principles of management form the core of management in practice?
Explain by giving any two points highlighting the importance of principles of management.
Q12. Nutan Tiffin Box service was started in Mumbai by Mumbai dabbawalas. The Dabbawalas who are the
soul of entire Mumbai aim to provide prompt and efficient services by providing tasty homemade tiffin to
all office goers at right time and place. The service is uninterrupted even on the days of bad weather,
political unrest and social disturbances. Recently they have started online booking system through their
website’ mydabbawals.com’. owing to their tremendous popularity amongst the happy and satisfied
customers and members, the dabbawalas were invited as guest lecturers by top business schools. The
Dabbawals operate in a group of 25-30 people along with a group pleader. Each group teams up with
other groups in order to deliver the tiffin on time. They are not transferred on frequent basis as they have
to remember the addresses of their customers. They follow certain rules while doing trade-No alcohol
during working hours; No leave without permission; Wearing of white cap & carrying ID cards during
business hours. Recently on the suggestion of a few self motivated fellow men, the dabbawalas thought
out and executed a plan of providing food left in tiffins by customers to slum children. They
have instructed their customers to place red sticker if food is left in the tiffin, to be fed to poor children
later.
State 5 principles of management given by Fayol & 2 characteristic of management mentioned in
the above case by quoting the lines from the paragraph.
Q13. ‘Aapka vidyalaya’ believes in holistic development of students and encourages team building through a
mix of curricular, co-curricular and sports activities. On its founders day a stage performance had to be
put up. A committee of ten prefects was constituted to plan different aspect of the function. They all
decided to use recycled paper for decoration. There was a spirit of unit and harmony and all members
supported each other. With mutual trust and belongingness the programme was systematically planned
and executed. Kartik, one of the prefects realized that unknowingly the group had applied one of the
principles of management while planning and executing the programme. He was so inspired by the
success of the function that he asked his father to apply to same principle in his business.
His father replied that he was already using this principle.
1. Identify the principle of management applied for the success of the programme.
2. State any two features of management highlighted in the above para.
Q14. Nikita and Salman completed the MBA and started working in a multinational company at the same level.
Both are working hard and are happy with their employer. Salman had the habit of backbiting and wrong
reporting about his colleagues to impress his boss. All the employees in the organization knew about it. At
the time of performance appraisal the performance of Nikita was judged better than Salman. Even then
their boss, Mohammed Sharif decided to promote Salman stating that being a female Nikita will not be
able to handle the complications of a higher post.
1. Identify and explain the principle of management which was not followed by this multinational
company.
Q15. Sigma Ltd. is a large company manufacturing electric motors. The company has several departments –
Production, Marketing, Finance and HR. Mr. Shashank, CEO of the company set the target sale of 10
crore in a month. To increase the sales, the marketing manager, Mr. Ishaan insists on offering 10%
discount to customers. But the finance manager, Mr. Mohak does not approve such discount as it would
mean loss of revenue.Because of dual subordination, the sales manager, Mr. Anshik could not achieve the
sales target.
1. Which concept of management Sigman Ltd. is lacking? State it.
2. Which principle of management has been overlooked by this company? State it.

CLASS- XII
SUBJECT- ECONOMICS
TOPIC- NATIONAL INCOME ACCOUNTING
I. IMPORTANT QUESTIONS:
1. Explain how distribution of GDP is its limitation as a measure of economic welfare.

Ans:
 Welfare means material & social well-being of the people.
 It depends on many economic factors like national factors like national income, consumption level
quantity of goods etc. and non-economic factors like environmental pollution, law and order etc.
 GDP and welfare directly related with each other but limitations in taking GDP as welfare are as
follows: (a) Externalities (b) Composition of GDP (c) Distribution of GDP (d) non-monetary
exchanges.
 Externality: Externality refer to benefits or harms of an activity caused by a firm or an individual, for
which they are not paid or penalized. For example, environmental pollution caused by industrial
plants is a negative externality and building a flyover is a positive externality.
 Composition of GDP: GDP does not exhibit the structure of the product. If the increase in GDP in
mainly due to increased production of war equipment’s and ammunitions, then such increase cannot
improve welfare in economy.
 Distribution of GDP: When GDP is unevenly distributed, increase in GDP does not increase welfare.
 Non-Monetary Exchange: Many activities in an economy are not evaluated in monetary terms, they
are not included in GDP, due to non-availability of data. However, such activities influence the
economic welfare of people of the economy.
2. Differentiate between real and nominal GDP. Which is better measure and why?
Ans:
 Real GDP: When the goods and services are produced by all producing units in the domestic
territory of a country during an accounting year and valued these at base year’s prices or constant
price, it is called real GDP or GDP at constant prices. It changes only by change in physical
output not by change price level. It is called a true indicator of economic development.
 Nominal GDP: When the goods and services are produced by all producing units in the domestic
territory of a country during an accounting year and valued these at current year’s prices or current
prices, it is called Nominal GDP or GDP at current prices. It is not considered a true indicator of
economic development.
 Conversion of Nominal GDP into Real GDP:
Price index plays the role of deflator deflating current price estimates into constant price estimates. In this
way it may be called GDP Deflator.
3. What is GDP deflator? Give its formula.

Ans. GDP deflator is a measure of the average price level of all goods and services that make up GDP. It
shows change in GDP owing to the change in the price level. It is also called price index.

4. Giving reasons classify the following into intermediate products and final products: (i) Computer
purchased by a school. (ii) Cold drinks purchased by a school canteen.
Ans: (i) Computer purchased by a school is final product because it is purchased for final investment.
(ii) Cold drinks purchased by a school canteen is intermediate products because these are taken for resale in
the same year.
5. Giving reasons explain how should the following be treated in estimated gross domestic product at
market price? (i) Fees to a mechanic paid by a firm. (ii) Interest paid by an individual on a car loan taken
from a bank. (iii) Expenditure on purchasing a car for use by a firm.
Ans: (i) Fees paid to mechanic by a firm is not included because it is an intermediate cost of the firm.
(ii) Interest paid by an individual is not included because the loan is taken to meet consumption expenditure
and therefore interest paid on such a loan is not a factor payment.
(iii) Expenditure on purchase a care by a firm is included because it is investment expenditure, a final
expenditure.
6. Distinguish between old-age pension and retirement pension in estimation of national income.
Ans:
 Old-age pension is given on account of being old and, therefore, it is a unilateral payment. Being a
transfer payment, it is not included in estimation of national income.
 Retirement pension is likely a deferred wage which is paid for rendering services prior to his
retirement. Being a factor payment, it is included in national income.
7. Explain that Domestic territory is bigger than the political frontiers of a country.
Ans: The domestic territory of a nation is understood to be the territory lying within the political frontiers of
a country. But in national income accounting, the term domestic territory is used in a wider sense. Based on
‘freedom’ criterion, the scope of economic territory is defined to cover.
 Ships and air crafts owned and operated by normal residents between two or more countries.
operation.
 Fishing vessels, oil and natural gas rigs and floating platforms operated by the residents of a
country in the international waters where they have exclusive rights of operation.
 Embassies, consulates and military establishments of a country located abroad.
8. “All producer Goods are not Capital Goods”. Explain.

Ans. Producer goods are all those goods which are used in the process of production i.e. which are used in the
production of other goods. Producer goods include two types of goods:
 Single-use Producer Goods: Goods used as raw material by the producers. It includes raw material
like coal, wood etc. They are not capital goods as they cannot be repeatedly used in the production
process.
 Capital Goods: Goods which are used as fixed assets by the producers, like plant and machinery,
which can be repeatedly used in the production process. So, it can be said that all capital goods are
producer goods, but all producer goods are not capital goods.
9. “Machine purchased is always a final good.” Do you agree? Give reasons for your answer.
Ans. No, it is not necessary that machine purchased is a final good. It will depend upon its use.

 If a machine is purchased by a household, then it is a final good. For example, washing machine
purchased by a consumer household is a final goods.
 If it is purchased by a firm for its own use, then it is also a final good. For example, refrigerator
purchased by a firm.
 If it is bought by a firm for resale, then it is an intermediate good. For example, machine purchased by
a machine dealer.
10. “Machine purchased is always a capital good”. Do you agree? Give reasons for your answer.
Ans: No, it is not necessary that machine purchased is a capital good. It will depend upon its use.
 If a sewing machine is purchased by a tailor, then it is a fixed asset of the tailor and considered to be a
capital good. But the same machine purchased by a consumer household is considered to be a durable
use consumer goods.
 If a car purchased by a taxi driver as a taxi or if purchased by a firm for use in its business is a capital
good. But the same car purchased by a consumer household is a durable use consumer goods.
 So, finally the end user of a good determine, whether it is a capital good or durable use consumer
goods. If an end user of a durable goods is a producer, it is a capital good. If an end user of a durable
goods is a consumer household, it is a durable use consumer goods.
11. ‘Production for self-consumption is considered an economic activity.’ Do you agree? Give reasons in
support of your answers.
Ans:
 Production of goods for self-consumption is considered an economic activity, as it contributes to
current output. Its imputed value will be including in the market.
 Example – Growing wheat by a farming family for self- consumption will be considered an economic
activity.
 However, production of services for self-consumption is not considered an economic activity.
Because it is not performed to earn income.
 Example – Treating his own child by a doctor, teaching his own child by a teacher.
12. Saving is both a virtue as well as a vice. Explain how.

Ans: At the micro level, saving is a virtue. But it may be a vice at the macro level. If an individual saves
more, he accumulates more wealth. It enhances his ability to earn more. But at the macro level, if everyone
starts saving more, demand for goods and services may fall. It will adversely affect the inducement to
invest. Consequently, the level of income and employment may shrink, pushing the economy into a state of
depression.
13. Why the free services provided by the owners of the production units are included while estimating
National Income through Income Method?
Ans: Owners work in their own unit but do not charge salary. Owners provide finance but do not charge any interest.
Owners do production in their own buildings but do not charge rent. Although they do not charge, yet the services have
been performed. The imputed value of these must be included in national income.
14. ‘Operating Surplus does not arise in the subsistence sector and in the general government sector’. Defend
or refute the given statement with valid reason.
Ans: Operating Surplus does not arise in the subsistence sector and in the general government sector
because of the following reasons: (i) In the subsistence sector, production is meant only for subsistence of
the producing families. Production is not meant for sale in the market. There is no marketable surplus.
Accordingly, there is no operating surplus. (ii) In the general government sector, production is meant only

for collective consumption. Goods and services are produced not for sale in the market, but for general
welfare of the people.
15. ‘Management to improve social welfare through various government schemes may not increase even
when real GDP increases by 8%’. Comment with reason.
Ans: Increase in GDP may not cause increase in welfare in a situation when distribution of income
become skewed. If, along with an increase in GDP, the percentage of population below poverty line
happens to increase, it implies a situation of deprivation on one hand and concentration of economic
power on the other. It is a situation when a rising percentage of GDP is being pocketed by a smaller
percentage of population. The bulk of population suffers poverty, while only a small segment of the
society enjoys
16. ‘Aggregate final expenditure of an economy be always equal to the aggregate factor payments? Defend or
refute the given statement with valid reason.
Ans: Factor payments are equal to factor incomes. Income is either spent on the purchase of final goods
and services or is saved. Expenditure of income on the final goods either causes final consumption
expenditure Or investment expenditure. To the extent income is saved (or not spent), final goods of
remain unsold. But unsold goods are treated as a part of inventory investment, and therefore, a part of
total investment expenditure in the economy, Hence, aggregate final expenditure of an economy is equal
to "aggregate factor payments. Algebraically, Y=C+S
******************************************* ***************************

CLASS- XII
ASSIGNMENT- 3A (TERM 1-2024-25)
SUBJECT- COMPUTER
TOPIC-Working with Function
Types of user defined functions

1. Function with no arguments and no return value
2. Function with arguments but no return value
3. Function with arguments and return value
4. Function with no argument but return value
Function with no arguments and no return
Example:
def welcome():
print('Welcome to India')
print('Good Morning')
welcome()
Function with arguments but no return value
Example:
def table(num):
for i in range(1,11):
print(num,’x’,i,’=’,num*i)
n=int(input(‘Enter any number’))
table(n)
Function with arguments and return value
We can return values from function using return keyword.
The return value must be used at the calling place by –
• Either store it any variable
• Use with print()
• Use in any expression
Example:
def cube(num):
return num*num*num
x=int(input(‘Enter any number’))
y=cube(x)
print(‘C=cube of number is =’, y)
(CL-XII/CS/Assignment-3 A/2024-25/Page 1 of 6)
Example:
def cube(num):
return num*num*num
y=x+cube(x)
print(‘Number + Cube=’, y)
Example:
def cube(num):
return num*num*num
print(‘Cube of number is =’, cube(x))
Function with no argument but return value
Example:
def fun():
return(4**3)
print(fun())
Returning values from functions
Function returning some value (non-void function/ fruitful function)
The value being returned can be literal, variable or an expression.
e.g- return 5
return a
return a+b/c
A function can return multiple values at a time in python.
The function call statement should receive or use the returned values in one of the following
ways:
receive the returned values in form of a tuple variable
e.g
def fun(a,b):
return a*a,b*b
t= fun(2,3)
print(t)
Unpack the received values of tuple by specifying the same no. of variable.
e.g
def fun(a,b):
return a*a,b*b
x,y= fun(2,3)
print(x,y)
• Function not returning any value( void function/ non fruitful function)
The void function do not return a value but always returns a legal empty value called None to its
caller.
e.g
def fun():
print(“welcome”)
x=fun()
print(x)
Output:
Welcome
None
Global and Local scope of a variable:

The part of the program where a variable can be used is known as Scope of variable.
Two types of scopes:
● Global Scope
● Local Scope
A global variable is a variable defined in the ‘main’ program. Such variables are said to have global
scope.
A local variable is a variable defined within a function. Such variables are said to have local scope.
Local variable Global variable
It is a variable which is declared within a It is a variable which is declared outside

function or within a block. all the function.
It is accessible only within a It is accessible throughout the program.

function/block in which it is declared.
Example:
x=5
def fun(a):
b = a+1
return b
y = int(input("enter a number"))
z = y +fun(x)
print(z)
Here x, y and z are global variable because they are defined within the main program.
While a and b are local variable because it defined within the function fun().
Example:
def fun():
x = 10
print(x)
x = 20
fun()
print(x)
Output:
20
10
20
Python global keyword:

In Python global keyword allows the programmer to use a global variable in the local context. A
variable declared inside a function is by default local and a variable declared outside the function is
global by default. The keyword global is written inside the function to use its global value. Outside
the function, global keyword has no effect.
Example:
def fun():
global x
x = 10
print(x)
x = 20
print(x)
fun()
print(x)
Output:
20
10
10
Q. Write a user defined function that will accept a string(sentence) parameter and return
number of vowels.
def countvowels(str):
count=0
for ch in str:
if ch in "aeiouAEIOU":
count=count+1
print("total no of vowels",count)
sen=input("eneter any string.....")
countvowels(sen)
HOME ASSIGNEMENT
Solve these Questions:
1. What is the output of the following code:
def Alter (x, y = 10, z=20):
sum=x+y+z
print(sum)
Alter(10,20,30)
Alter(20,30)
Alter(100)
2. Give output of the following code:
def check():
global num
num=1000
print(num)
num=100
print(num)
check()
print(num)
3. Rewrite the following code in python after removing all syntax error(s).Underline
each correction done in the code.
total = 0
def sum(arg1, arg2)
total = arg1 + arg2
print (“Total: ” total)
return total
sum (10, 20)
print (“Total: ”, total)
4. Find and write the output of the following python code:
def MaxMin (MyList):
p = len (MyList)
max = MyList[0]
min = MyList[0]
for i in range (0,p):
if (MyList[i] > max):
max = MyList[i]
if (MyList[i] <min):
min = MyList[i]
print (“Highest element:”,max)
print (“Lowest element:”,min)
MaxMin ([25, 91, 61, 24, 74, 33, 79, 90])
5. Write a Python code to accept a number and check whether the number is palindrome or not. Use
a function def Palin(n) which returns a number after reversing its digits.
Sample Input: 343
It is a Palindrome number
6. Write a Python code to accept a number and use a function def Armstrong () to receive the
number. The method will return 1 if the number is Armstrong, otherwise it will return 0.
Sample Input: 153
It is an Armstrong number
7. Write a user defined function to generate odd numbers between a and b (include b). a and b are
received as an argument by the function.
8. Write a user defined function to find the factorial of a number, where number n is received as an
argument by the function.
9. Write a user defined function to generate the Fibonacci series like this
1, 1, 2, 3, 5, 8,13, 21, 34
where no of elements n is passed as an argument in the function.
10. Write a user defined function that will accept a string as a parameter and display all the vowels
characters present in the string and count the number of vowels.
11. Write a function that receives two string arguments and checks whether they are same-length
strings (returns true in this case otherwise false). Test it by writing complete program to invoke it.
***************************************
CLASS- XII
ASSIGNMENT- 3A (2024-25)
SUBJECT-PHYSICAL EDUCATION
Answer the following questions.
1. Draw a knock out fixture of 19 teams whereas 4 teams are specially seeded.
2. What is the difference between staffing and directing in sports event

management.
3. Draw a fixture in round robin using tabular method of 7 teams.
4. Draw a fixture on cyclic method of 5 teams and find out the winner by using
American method.
5. What are the duties of logistic committee explain in detail.
6. What is the difference between bye and seeding.
7. Draw a fixture of league cum knockout tournament of 16 teams.
8. What is combination tournament. Write down the classification.

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DELHI PUBLIC SCHOOL, DURGAPUR

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 PAGE 1 of 4)

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 PAGE 2 of 4)

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 PAGE 3 of 4)

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 /PAGE 1 of 6)

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 /PAGE 2 of 6)

PROBLEMS OF DOMAIN OF FUNCTION

PROBLEMS ON PRINCIPAL VALUES FOR ARCTAN X

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 /PAGE 3 of 6)

PROBLEMS ON PRINCIPAL VALUES FOR ARCCOSECANT X

PROBLEMS ON PRINCIPAL VALUES FOR ARCCOT X

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 /PAGE 4 of 6)

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 /PAGE 6 of 6)

(a) 27 (b) 81 (c) 108 (d) 256

3. If x=t2, y = t3 then is equal to

(a) 3/2 (b) 3t/2 (c) 3/(2t) (d) 3/(4t)

(a) 9 (b)± 3 (c) -9 (d) 6

(a) 1 (b) 10 (c)100 (d) 101

ASSERTION REASON BASED QUESTION:

the Assertion (A).

(c) Assertion (A) is true and Reason (R) is false.

(d) Assertion (A) is false and Reason R is true.

5. Let A and B be the symmetric matrices of the same order

Assertion(A): AB-BA is a skew symmetric

Reason ( R ) AB+BA is symmetric matrix

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 Page 1 of 3)

1. If A = 𝑎 is A 3 × 3 diagonal matrix such that 𝑎 =1 𝑎 =2 and 𝑎 =3 then find |𝑎|

2. Without expanding evaluate the following determinant

SHORT ANSWER QUESTION

1. Find the second order derivative of x3logx

2. If y = Pe ax +Qe bx Show that –(a+b) + aby=0

LONG ANSWER TYPE QUESTION:

3) Using properties of determinants prove that

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 Page 2 of 3)

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 Page 3 of 3)

MULTIPLE CHOICE QUESTIONS

Q. Sacrificing ratio is the difference between :

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 PAGE 1 of 7)

Case -1 If there is no additional information.

Q. Match the following items

Q. Which of the following is NOT true in relation to goodwill ?

Q. When Goodwill is not purchased goodwill account can:

Q. The goodwill of the firm is NOT affected by;

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 PAGE 4 of 7)

Pass the journal entries in each of the following situations:

Q. From the following information, calculate value of goodwill of the firm:

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 PAGE 6 of 7)

(a) Average Capital Employed is ₹ 6,00,000.

[Ans.: Goodwill—(i) ₹ 2,40,000; (ii) ₹ 60,000; (iii) ₹ 2,00,000; (iv) ₹ 2,00,000.]

(CLASS-XII/ASSIGNMENT -3A/TERM -I-2024-25 PAGE 7 of 7)

1. Economic policies determine the:

(b) Direction of Business

(c) Direction and volume of Business

(d) None of these

2. Business Regulatory frame work is concerned with what:

(b) Volume of Business

(d) None of the above

(b) Avoidance of unethical behaviour

(c) Fulfilment of social obligations