Accounting

1

. (.)

( )
.(.) . .
.(.)
. . ,( )
( )
3.
.(.) . .

1.
.(.) . .
4.
, . . . .
. . .
- , . . . .
2.
.(.) . .
5.
1.
1.
. . .

. . .

. . . .
3.
2.
. . .
, . . . .
2.
. . .
4.
1--31,
1--31, ,
. ..

2008
. . . .

( )
. . . . . . . . (.)
BBM
, (.)

1.
06
2.
3.
4.
40
5.
-I
53
6.
-II
84
7.
8.
146
9.
152
159
10.
15

28
117
11.
12.
13.
14.
()
265
14.
()
289
175
203
226
15.
- ,
296
16.
, ,
315
17.
18.
19.
354
369
380
411
- 1

1.0
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
1.10
1.11
1.0
1.1
(steward)
,

,
, , ,
1.2
, ,

, ,

''
1. ,

2.
3.
4.
1.
2. -
3.
()
-

-
, , ,
()
-

()
- ,
() -
() -
, :
'', '' '
() -
()
() -
, ,
1.3
1.
2.
3. -
4.
, ,
,
,
5. -

, ,
6.
7. - -
1.4
1.
2. -
3. -
4. - -
5.
6.

10
7. -
1.5
(Inputs and Outputs of
Accounting System)
(Raw Material) -
(Finished Goods)

(Vouchers)
1.6
(Accounting Equation)
(Assets)
= (Capital) +
(Liabilities)
A , L
C
11
A = C + L
A A -
C = L
L
1.7
= C
(Transaction Analysis)

1) X 10, 00,000
2) 2,00,000
3) 3,00,000
4) 1,00,000
5) 3,00,000
6) 1, 00,000
7) 40,000
. 1,50,000
8) 2, 00,000
9) 3, 00,000
10) 4, 00,000
.
.
.

1)
10,00,000
8,00,000
2,00,000
3)
10,00,000
=
3,00,000
8,00,000 + 5,00,000
4)
1,00,000
7,00,000
5,00,000
3,00,000
3,00,000
10,00,000
6) 1,00,000
=
2,00,000
10,00,000
2,00,000
5)
10,00,000
2)
10,00,000
3,00,000
3,00,000
10,00,000
1,00,000
1,00,000
3,00,000
10,00,000
2,00,000
1,00,000
3,00,000
10,00,000
1,00,000
1,00,000
1,50,000
1,00,000
1,00,000
1,50,000
1,00,000
1,00,000
1,50,000 =
50,000 (Profit)
1,50,000
7)
10,00,000
=3,00,000
10,50,000
3,00,000
10,10,00
40,000
9,60,000
40,000
12
8)
2,00,000
7,60,000
9)
1.8
1,00,000
1,50,000=
1,00,000
10,10,000
3,00,000
10,60,000
1,00,000
1,00,000
1,50,000=
1,00,000
3,00,000
10,10,000
1,00,000
1,00,000
1,50,000 =
1,00,000
3,00,000
1,410,000
10)
2,00,000
1,00,000
3,00,000
4,00,000
4,00,000
14,60,000
, ,
, ,

1.9
; = +
-
= +

13
1.10
1) . . . .

2) .. . .

3) . . . .

4) . ..

1.11
(1)
(3)
(2)
(4)

(5) ,
1.
15,00,000
2.
2,00,000
4.
4,00,000
3,00,000
3.
5. 200000
2,50,000
6.
2,00,000
8.
2,00,000
50,000
7.
1,00,000
9.
50,000
10.
14
- 2
-
2.0
2.1
2.2
2.4
2.3
2.5
2.6
2.7
2.8
2.9
2.10
2.11
2.12
2.13
2.0
2.1
, ,

-
-

15
, , ,

2.2
()
1494 . '
1543
1795 ' '

(200 .. 200 . )
(10 . )

, , , , , ,
16
- , ,
1913

1949

1956
1959
1965

1 , 1947
1 , 1969

29
1982

21
1977
17
17
2.3

!
!
.. , ''
:-
, , ''

'' :
''

''
, ,
,
''
1.

2.
( )
3.
.. . -
(1)

,
(2) - - ,

(Accounting)

(Book Keeping)

18
- , ,
(1)
(2) -
(3) -
(Accounts)
(posting)

(4) -

(
)
(5) -

19
2.4
(objectives of Accounting)

(1)

(2) -
(3)
(4)
, , ,
(5) -
- , ,,

2.5
(Nature of Accounting)
, ,

20
2.6
(Functions of Accounting)

(1) (Constructive Function) - ,

(2) (Recordative Functions) -
(3) (Interpretive Functions) - (
(4) (Auditive Functions) -

, ,
2.7
(Accounting System)

, ,
(1)
(CashSystem) -
(2)
( , ,
(SingleAccountSystem) -
21
(3)
(Double Entry System) -
, ,
( )
,
2.8
(1) (Financial Accounting) -

(2) (Cost Accounting) -
(3) (Management Accounting) -
(4) - (Inflation Accounting) -

22
(Current Cost Accounting CCA)

(Current Purchasing Power Accounting CPPA)
(5) (Human Responsibility Accounting) -

(6) (Social Responsibility Accounting)
, ,
2.9
(1) -
(2) -
(3) -
(4)
, , ,
23
(5) - ( )
(6) -
(7)
(8) -

, ,
(9) -
, ,
(10) -
(11) -
2.10

24
15

, ,
-
, ,

,
,
, ,
, , , ,
2.11
-
-
,
, , ,

- ,

25

-
-
2.12
(1) .. ..

(2) .. ..

(3) .. ..

2.13
(1)
(2) ''
? ,
(3)
(4)
(5)
(6)
26
()
()
(7)
27
-3

3.0
3.2
3.1
3.3
3.4
3.5
3.5.1
3.5.1
3.6
3.7
3.8
3.9
3.0
3.1
, ,
, ,
3.2 ,
-
(Proce-dure)

(Theory),

28
' '

: ,

(Standard)
(Accounting Concepts) -
''
-
(Concept) (Assumptions)

(Axioms),

(Accounting Conventions) -
-
,

(Conventions)
3.3
(Rules Governing Accounting Principles)

-
() (Relevance) -

() (Objectivity) -

()
(Feasibility) - ,

29
3.4
(Characteristics of
Accounting Principles)
1.

2.
3.
3.5
(Generally Accepted Accounting Principles)
(International Accounting Standards
Committee)
(Accounting Standards Board)
(1)
(2)
3.5.1 (Accounting Concepts)(1)
(Separate Entity Concept)
(2)

30
(Money Measurement Concept)
(3) (Going Concern Concept)

(4)
(Dual Aspect Concept)
(5) (Cost Concept)

(6)
(Realisation or Revenue Recognition Concept)
(7) (Matching Concept)

(8) (Accrual Concept)
(9) (Accounting period Concept)

(10)
(Balance Sheet Equation Concept)
(1)
/ /
(2)
, , ,
; -

(3)
- , ''
, ,
,
,
31
''
;
/
(4)
(Cost Concept) -
(Objectivity)

(Replacement Value) ,
(Subjectivity)
(5)
50'000
(6)
50,000
40,000
(The Accrual Concept) -
(The Dual Aspect Concept) -
32
()
()
()
()
()
()

5,00,000

4,00,000
(7)
5,00,000
. : 1,00,000
50,000
4,00,000
.
.
(The Realisation Concept) -
(8)
(Accounting Perios Concept) -
(
)
(9)
(Matching Concept ) -

33
(10)
(BalanceSheet Equation Concept) -
Expenses+Losses+Assets=Incomes+Gains+Capital+External Liabilities

Assets =Equity +External Liabilities
Equity /ProprietorsFunds =Capital + Net Profit

Equity =Assets External Liabilities
3.5.2 (Accounting Conventions)
1.
(Convention of Disclosure)
2. (Convention of Materiality)
3. (Convention of Consistency)
4.
1.
(Convention of Conservation)
(Convention Disclosure) -
, , ,
(Transparent)
,

2. (Convention of Materiality) -
-
34
( ,
3.
(Convention of Consistency) -
4.
(Conventionof Conservation) -
3.6
, ,
1. /
35
2.
Assets = Equity + ExternalLiabilities
; /
36
3.7
-
-
/ /
37
- , , ,
= +
3.8

1. .. . .

2. . . . .

3. . . . .

3.9
1.
? !
2.
3.
4.

5. 1.
2.
3.
4.
6.
5.
1.

38
2.
39
-4

4.0
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.0
40
4.1
4.2
(Accounting Process)
1.
2.
3.
4.
1.
-,
, ,

, ,
2.
- ''
3.
- :
- , '' ''

(Trial Balance )
41

- (1)
(2)
(Profit Loss Account)
4.
, ,
(Systems of Accounting)
1.
( )
2.

(Single Entry System) -
1.
(Liquidity)
4.3
42
2.
(Double Entry System) -
(Lucas Pacioli)
- (1)

( )
(2)
:-
1.
2.
3.

4.
5.
4.4
(Booksof Accounts under Double Entry System)

(Books of Accounts)

(Books of Original Entry)
- ,

43
? (What is an Account?)
4.5
(Classification of Accounts)

, 2. , 3. -
1.
- 1 , 2. 3. -
(Personal Accounts)

- , ,
- , ,
, ,

, ''

(RepresentativePersonalAccount)
(RealAccounts)
- , ,
, ,
44
, ,
,
- (NominalAccounts)
- , -
, , ,
4.6
(Rules for Debiting and Crediting of Accounts)

1.
2.
45
''
3.
''
- -
1 -
4,000

''
''
''

2 -
''
10000
, ''
10000
''
''
3 -
5000

5,000
''
''
''
4 -
46
''
1000

''
1000
''

''
5 -
1,000
''
6 -
400
''

''
- ''
'
, -

1.
2.
___________
___________
3.
___________
4.
___________
5.
___________
47
6.
___________
7.
___________
8.
___________
9.
___________
10.
___________
11.
___________
12.
___________
13.
___________
14.
___________
15.
___________
(solution)-
1.
2. -
4.
7.
5.
6.
8. -
13.
14. -
10. -
3.
12.
15. -
50,000
5,000
50,000
300
800
9.
11.
2,000
5,000
10
11
12
13
1,500
200
12,000
1,400
1,500
4,000
48
14
15
500
100
10
11
13
12
14
15
4.7
, , ,
- 1

49
-
- -
- 1.
, 2. , 3. -
4.
4.8
(Question)
1.
2.
3.
4.
5.
4.9
(Practical Questions)
1. , -

10
11
12
13
14
15
50
(solution) -
1.
2. -
4.
7.
5.
6.
8. -
10. -
12.
15. . -
14. -
9.
11.
13. .
2.
3.
7
8
9
.
2,00,000
1,00,000
25,000
1,000
5,000
2,500
3,500
7,000
10
11
2,000
1,000
10,000
12
2,000
13
6,000
14
3,000
15
...
15,000
(solution):

51
7
8
9
10
11
12
13
14
15
..
52
-5
- I
5.0
5.1
5.2
5.3
5.4
5.5
5.11
5.0
5.10
5.9
5.8
5.7
5.6
53
5.1
: (1)
, (2) , (3) , (4)
(book of original)

5.2
(Journal)
(Form of Journal):
Journal of Shri/M/s
Date
(1)
1.
2.
Particulars
(2)
L.F.
(3)
Dr.Amount
Cr.Amount
Rs.
Rs.
(4)
(Date) : -
(Particulars) :
''Dr''

''Cr''
(Narration)
3. (Ledger Folio or L.F) :

54
4. (Dr.Amount) :
5.
(Cr. Amount) :
6. (Casting and Carry forward) :

(particulars)
(Total carried forward),
c/f
(Total brought forward),

(casting)
5.3
(Procedure for
Journalising)
1. -
2.
, - ?
3.
(Special Pointsto be considered) :
1. -
- -
- 5,000
55
2.

3.
(Capital Account)
(Drawings Account)
4.
- -
(i)
- (Sales Account)
(ii) -
(Purchased Account)
, , , ,
,
(iii) (Sales Return Account)

(Purchased return Account)
(iv)
stock)
5.
(Closing
(opening stock)
a/c
a/c 's a/c

Nareshsa/c a/c
1: :
2001
, 1
, 5
, 3
, 7
, 10
, 12
, 15
.
1,00,000
20,000
30,000
10,000
8,000
10,000
15,00
1,000
56
, 18
, 22
, 28
, 25
5,000
15,000
(Solution) :
Date
20,000
1,500
Journal of Rohan
Particulars
L.F.
Dr.Amount
Rs.
2001
Cash a/c
July,1
To Capital a/c
Dr.
Cr.Amount
Rs.
1,00,000
1,00,000
(Commenced business with cash.)

July,3
Purchases a/c
Dr.
20,000
Cash a/c
20,000
(Purchased goods for cash.)

July,5
Purchases a/c
Dr.
30,000
To Ram
30,000
(Purchased goods from Ram on

credit)
July,7
shyam a/c
Dr.
10,000
To, Sales a/c
(Sold goods to Shyam.)

July,9
Furniture a/c
10,000
Dr.
8,000
To Cash a/c
8,000
To Ram
(Purchased Furniture for cash)
July,10
cash a/c
Dr.
10,000
To Shyam
10,000
(Received cash from Shyam)

July, 12
cash a/c
Dr.
57
1,500
To Commission a/c
1,500
(Received Commission)
July, 15
Rent a/c
Dr.
1,000
To Cash a/c
1,000
(Paid shop rent)

July, 18
Purchases a/c
Dr.
5,000
To Cash a/c
5,000
Purchased goods for cash

July, 22
cash a/c
Dr.
15,000
To Sales a/c
15,000
To Ram
(Sold goods for cash)

July,25
Ram
20,000
To Cash a/c
Dr.
20,000
(paid cash to Ram)

July, 28
Salary a/c
Dr.
1,500
To Cash a/c
1,500
(Salary paid to Manager)

Total
5.4
2,22,000
(Compound Journal Entries)

- 2 2001 2000

2,22,000
. 1500
58
2001
Rs.
July,2
Rent a/c
Dr.
Rs.
2,000
To Cash a/c
2,000
(Rent of shop paid)

Jully,2
Salaries a/c
Dr.
To Cash a/c
1,500
1,500
(Paid Salary to employee)

2001
July,2
Rent a/c
Rs.
Dr.
Salaries a/c
2,000
Dr.
1,500
To Cash a/c
3,500
(Paid rent and salary.)
5.5
Rs.
- (Entries of some specific

transaction)
1.
(Drawings) :
Drawing a/c
Dr.
To Cash a/c
( )
(Gooks given away as charity) :
Charity a/c
Dr.
To Purchases a/c
3.
( )
To Purchases a/c
2.
sample) :
(Distribution of Goods as free
Advertisement a/c
To Purchases a/c
Dr.
59
4. (Loss by theft of fire) :

(i)
Loss by theft a/c
Or
(ii)
Dr.
Loss by fire a/c
Dr.
To Purchases a/c
(a)
Dr.
Loss by fire a/c
To Purchases a/c
(b)
Insurance co.
To Loss by fire a/c
(c)
Cash a/c
Dr.
To Insurance Co.
(d)
Cash a/c
Profit & Loss a/c

(a) (b)
5.
Dr.
Dr.
To Insurance Co
Dr.
( )
( )
( )
(Discount) :
(1)
Discount) (2) (Cash Discount) !

(i)
(ii) :
(Trade

60
Cash a/c
Discount a/c
To Debtorspersonala/c
Dr.
( )
Dr.
( )
(
' (Discount allowed)
Creditors personal a/c

To Cash a/c
Dr.
( )
( )
( )
To Discount a/c
(Discount received)
6.
(Bad debts) -
Cash a/c
Dr.
baddebts a/c
7.
Dr.
To Debtors personal a/c
( )
(
To Bad debts recovered a/c

, ,
Dr.
(Bandking Transactions) -
Cash a/c
8.
( )
: (Bad debts recovered) - -
, , ,
(i) Bank a/c
To Cash a/c
(ii)
Dr.
( )
61
Bank Account
Dr.
To Debits Personal Account
( / )
(Cash account)
(i) ,
(iii) Cash a/c
Dr.
To Bank a/c
( )
(iv)
( )
Creditors Personal Account Dr.

To Bank a/c
(v) Drawing a/c
To Bank a/c
(vi) Bank a/c
To Interest a/c
(vii)
9.
Dr.
Commission a/c
To Bank a/c
(i)
Dr.
Dr.
(Recovery of value Added Tax) :
Cash a/c
Dr.
To Sales a/c
To Value Added Tax a/c

(ii) Value Added Tax a/c
10.

To Cash a/c
Dr.
(Sundry expenses or Miscellaneous Expenses) :

-
, , -
- - :
62
Sundry Expenses
Miscellaneous Espenses Trade Expenses

Sunday Expenses a/c
Dr.
To Cash a/c
11.
(Opening Entry) :
: To Balance b/f By Balance b/f
2:
2001
, 1
, 3
, 5
, 2
, 4
.
20,000
500
700
, 6
, 8
, 10
, 12
, 7
10,000
8,000
1,000
1,000
5,000
, 9
100
450
, 11
800
,13
, 14
() 200
, 16
, 15
1,000
500
. 500
, 17
10%
, 19
, 18
, 20
500
. 1000
700
1,000
3,000
2,000
1,500
500
50%
63
2,000
, 21
50%
, 23
, 22
, 24
9,000
2,950
(Solution) :
930
Journal of Ram
Date
Particulars
L.F
2001
Jan,1
1,000
Cash a/c
Dr.
Dr.Amount
Cr.Amount
Rs.
Rs.
20,000
To Capital a/c
20,000
(Started business with cast)
Jan,2
Purchase a/c
Dr.
500
To Cash a/c
500
(Purchased goods)
Jan,3
Cash a/c
Dr.
700
To Sales a/c
700
(Sold Goods)
Jan,4
Purchases
Dr.
10,000
To Prakash
10,000
(Goods purchased from Prakash)

Jan,5
Manoj
Dr.
8,000
To Sales a/c
8,000
(Sold goods to Manoj)

Jan,6
Purchase a/c
Dr.
1,000
To Cash a/c
(Goods purchased from Cash)

Jan,7
1,000
Cash a/c
Dr.
To sales a/c
1,000
1,000
(Sold goods for Cash)
64
Jan,8
Cash a/c
Dr.
5,000
To Manoj
5,000
(Cash received from Manoj)

Jan, 9
Cash a/c
Dr.
100
To Cash a/c
100
(Commission received)
Jan,10
Rent a/c
Dr.
450
To Cash a/c
450
(paid rent to Rakesh)

Jan,11
Furniture a/c
Dr.
800
To Cash a/c
800
(Purchased furniture for cash)

Jan,12
Prakash a/c
Dr.
1000
To Purchase Returns a/c
1000
(Goods returned to Prakash)
Jan,13
Sales Returns a/c
Dr.
500
To Manoj
500
(Goods returned to Manoj)

Jan,14
Charity a/c
Dr.
700
To Cash a/c
500
To Purchase a/c
(Cash and goods given in charity)
Jan,15
200
Loss by theft a/c
Dr.
1,000
To Cash a/c
1,000
(Cash lost from iron safe

Jan,16
Loss by fire a/c
Dr.
3,000
To Purchases a/c
3,000
(Goods destroyed by fire)

Jan,17
Typewriter a/c
Dr.
65
1,800
To Raju & Sons
1,800
(Bought Typewriter on 10 % trade discount
Jan,18
Drawing a/c
Dr.
1,500
To Cash a/c
1,000
To Purchase a/c
500
(Cash and Goods withdrawn by proprietor)
Jan,19
Salary a/c
Dr.
500
To Cash a/c
500
(Salary paid)
Jan,20
Purchases a/c
Dr.
2,000
To Girish
1,000
To Cash a/c
1,000
(Goods Purchased from Girish 50% Cash And

50% credit)
Jan,21
Manoj
Dr.
500
Cash a/c
Dr.
500
To Sale a/c
1,000
(Sold goods to Manoj50%,credit,& 50% Cash)
Jan,22
Prakash
Dr.
9,000
To Cash a/c
9,000
(Paid to Prakash in full settlement)
Jan,23
Cash a/c
Dr.
2,950
Discount a/c
Dr.
50
To Manoj
3,000
(Received from Manoj in full settlement)
Jan,24
Girish
Dr.
To cash a/c
1,000
930
66
To Discount a/c
70
(Paid to Girish in full settlement)
Total
73550
3 : -2001
,1
50000
,1
,3
,5
,8
,10
. , 40000
,4
,7
,9
,12
30,000
10,000
4,000
8,000
14,000
2,000
400
7,520
80
2,000
,15
,19
10,000
,17
,20
,25
,30
1,90,000
50,000
100000
,2
,12
73550
800
2,000
. 25
,27
,31
11,450
1000
4000
4000
400
2000
5000
67
(Solution) :
Journal of Mohan
Date
2001
July, 1
Particulars
L.F.
Dr.
Amount
Rs.
Cash a/c
Dr.
50000
Stock A/c
Dr.
40000
Building a/c
Dr.
100000
Cr.Amount
Rs.
To Capital Account
190000
(started business with cash, stock
and building)
July, 1
Bank a/c
Dr.
To cash a/c
50000
(Cash deposited in bank)

July,2
50000
Purchases a/c
Dr.
To Cash a/c
30000
(Goods purchased for cash)

July,3
30000
Furniture a/c
Dr.
To Bank a/c
10000
(Goods purchased for cash)

July, 4
Ramlal
10000
To Sales a/c
Dr.
4000
Dr.
8000
Dr.
14000
(Goods sold to Ramlal)

July,5
Mahesh
To Sales a/c
(Goods sold to Mahesh)

July,7
Purchases a/c
To Rajesh
(Goods purchased from Rajesh)

68
4000
8000
14000
July,8
Rajesh
To purchase return a/c
Dr.
2000
Dr.
400
Dr.
7520
(Goods returned to Rajesh)

July,9
Sales Returns a/c
To Mahesh
(Goods returns by Mahesh)

July,10
Cash a/c
Discount a/c
Dr.
To Mahesh
80
(cash receives from Mahesh and
2000
400
7600
discount allowed
July,12
Drawings a/c
Cash a/c
10000
To bank a/c
(cash
withdrawn
personal
Business)
July,15
2000
use
from
and
for
Bank
use
for
in
Telephone Rent a/c
800
To Cash a/c
(Paid telephone rent)

July,17
Cash a/c
2000
To rajans Loan a/c
(Loan taken from Rajan)

July,19
Rajesh
12000
12000
To cash a/c
To Discount a/c
800
2000
11450
550
(Paid to Rajesh Rs.11450 in full

settlement)
July,20
Cash a/c
Dr.
Bed debts a/c
Dr.
To Ramlal
1000
3000
(Received 25 paise in a rupee

from Ramlal and balance written off
as bad debt).
July,25
July,27
Insurance Company
Dr.
69
4000
4000
(Goods
To Purchases a/c
destroyed
by
fire
4000
and
Insurance Co. accepted the claim)

July,30
cash a/c
Dr.
4000
Cash a/c
Dr.
5000
Stationery a/c
Dr.
400
To Insurance Co.
4000
(Amount of claim received)

July,31
Rent a/c
Dr.
To cash a/c
2000
7400
(Salary, Rent and Stationery paid)

Total
5.6
362200
362200
(ledger)
-
, , , , ,
(Account)
(Ledger)
( , -

, , , , , -
(Utility of Ledger)
,

-
(Form of Ledger)
-
70
' ' (Ledger Folio)
L.F.
, Ashoks Account Purchases Account ,Sales
Account

:
Dr.
Date
Name of the Account

Particulars
J.F.
Amount
Rs.
Date
Cr.
Particulars
(Ruling of Ledger)
ii.
iii.
iv.
5.7
(Date) - -
Amount
Rs.
(Particulars) -
(Journal Folio No.) -

(Amount) - -
(Legder Posting)

(Posting)

71
i.
J.F.
- -
i.
ii.
iii.
iv.
'To'
'By'
- 15 , 2001 10000
9,900
2001
Jan.,15
. 20

Journal
Date
Particulars
Ram
L.F.
To Sales a/c
Dr.
Cr.Amount
Rs.
Rs.
Amount
Dr.
10,000
Dr.
9,900
(sold goods to Ram)

Jan.,20
Cash a/c
Discount a/c
Dr.
To Ram
(Received
Rs.9,900
Ram in Full settlement)

20
100
10,000
10,000
from
Cash a/c Discount
a/c To Ram

LEDGER
Sales Account
Dr.
Date
Cr.
Particulars
J.F.
Amount
Date
2001
Jan.,15
72
Particulars
By Ram
J.F.
Amount
10,000
Rams Account
Date
Particulars
2001
J.F.
Amount
To Sales a/c
Jan.,15
Date
10,000
Particulars
2001
Jan.,20
J.F.
Amount
By Cash a/c
Jan.,20
9,900
ByDiscount a/c
100
Discount Account
Date
Particulars
2001
Jan.,20
J.F.
Amount
To Ram
Date
Particulars
J.F.
Amount
Particulars
J.F.
Amount
100
Cash Account
Date
Particulars
2001
Jan.,20
5.8
J.F.
Amount
To Ram
Date
9,900
(Balancing of Accounts)

: Balance c/d
Balance b/d
4.
., 1,400
6,000
2001

, 5
., : 4,000
. 6,000
: 95,400
.,
.,
6,000
., : 6,000
73
22,000
., 4,000
.,
3,000, 2,000, 3,000
: 12,000
50,000

, 1
10,000

.,
.,
.
.
2,000

, 15

, 17
5,700
300
501
700

, 20

, 21
300
2,800
200

, 25
10%

, 27

, 30

, 26

, 28
7,000

3,000
6,700
5%
500
(Solution) :
Date
1,000
Journal of Oswal Trading Company
Particulars
L.F.
2001
April 1
500
Dr.Amount
Rs.
Cash a/c
Dr.
12,000
Furniture a/c
Dr.
1,400
Stock a/c
Dr.
22,000
Building a/c
Dr.
50,000
Anil
Dr.
4,000
Gyan
Dr.
6,000
Harish
Dr.
4,000
Santosh
Dr.
6,000
Dr.
6,000
Usha
To Ramesh
Cr.Amount
Rs.
6,000
To Narendra
10,000
To Capital a/c
95,400
(Balance brought in from last year)

April 1
Dr.
3,000
Dr.
2,000
Anil
Dr.
3,000
To Sales a/c
8,000
(Goods sold to R,P and Anil credit)

April 5
Ramesh
Dr.
2,000
To Cash a/c
2,000
(Cash paid to Ramesh)

April
Cash a/c
Dr.
74
5,700
15
Discount a/c
Dr.
300
To Gyan
6,000
(Cash received from Gyan and allowed him

Discount)
April
Charity a/c
Dr.
501
17
Stationary a/c
Dr.
700
Postage a/c
Dr.
300
Dr.
3,000
1,501
To cash a/c
(Cash
paid
for
charity
stationary
and
postage)
April
Ramesh
20
To Cash a/c
2,800
To Discount a/c
200
(Cash paid to Ramesh and he allowed

discount)
April
Lal
Dr.
21
7,000
To Sale a/c
7,000
(Goods sold to Lal)

April
25
To Sales a/c
Dr.
450
450
(Goods sold to B of Rs.500 and Allowed

him 10% trade Discount)
April
Purchases a/c
26
Dr.
3,000
To cash a/c
3,000
(Goods purchased)
April
Cash a/c
27
Discount a/c
Dr.
6700
Dr.
300
To Lal
(for
cash
received
7,000
from
Lal
in
full
Settlement of his account)

April
Interest a/c
28
Dr.
4,770
To Capital a/c
4,770
(For Interest charged on capital@5% p.a.)

April
Salaries a/c
Dr.
500
30
Rent a/c
Dr.
1000
To Cash a/c
1500
(For Rent and salaries paid)

Total
5 4
(Solution)
Date
Particular
1,55,621
1,55,621
Cash Account
J.F.
Amount
Date
Rs.
Particular
J.F.
Amount
Rs.
75
2001
2001
Apr.,1
To Balance b/d
Apr.,15
To Gyan
Apr.,27
To Lal
12,000
Apr.,5
By Ramesh
Apr.,12
By Charity a/c.
2000
501
700
Apr.,12
By Stationary a/c
5,700
Apr.,12
By Postage a/c
6,700
Apr.,20
By Ramesh
2800
Apr.,26
By Purchase a/c
3000
Apr.,30
By Salaries a/c
Apr.,30
By Rent a/c
Apr.,30
By balance c/d
300
500
1000
13599
24,400
May 1
To Balance b/d
24,400
13,599
Purchase Account
2001
Apr.,30
May 1
To Cash a/c
To Balance b/d
Rs.
3000
2001
Apr.,30
By Balance c/d
3000
3000
3000
3000
Sales Account
2001
Apr.,30
To Balance c/d
Rs.
2001
15,450
Apr., 1
By R
Rs.
3000
Apr., 1
By P
2000
Apr., 1
By Anil
3000
Apr., 21
By Lal
7000
Apr., 25
By B
450
15,450
15,450
May 1
By Balance b/d
15,450
Furniture Account
2001
Apr., 1
Rs.
To Balance b/d
2001
1,400 Apr., 30
1,400
May 1
To Balance b/d
Rs.
By Balance c/d
1400
1400
1,400
Building Account
76
2001
Apr.,1
Rs.
To Balance b/d
2001
50,000
Apr.,30
Rs.
By Balance c/d
50,000
May1
To Balance b/d
50,000
50,000
50000
Anil
2001
Rs.
2001
Apr.,30
Apr.,1
To Balance b/d
4,000
Apr.,1
To Sales a/c
3,000
Rs.
By Balance c/d
7000
May 1
To Balance b/d
7,000
7,000
7,000
Harish
2001
Apr.,1
To Balance b/d
Rs.
2001
4000
Apr.,30
Rs
By Balance c/d
4,000
May 1
To Balance b/d
4,000
4,000
4,000
Santosh
2001
Apr.,1
To Balance b/d
Rs.
2001
6,000
Apr.,30
Rs.
To Balance c/d
6,000
May 1
To Balance b/d
6,000
6,000
6,000
Usha
2001
Apr.,1
To Balance b/d
Rs.
2001
6,000
Apr.,30
Rs.
To Balance c/d
6,000
May 1
To Balance b/d
6,000
6,000
6,000
Ramesh
2001
ToCash a/c
Rs.
2001
Apr., 5
To Cash a/c
2,000
Apr., 1
Apr., 20
To Discount a/c
2,800
Apr., 20
To Balance c/d
200
Apr., 30
Rs.
By Balance b/d
6,000
1,000
6,000
6000
May, 1
77
By Balance b/d
1,000
Narendra
2001
Apr., 30
To Balance c/d
Rs.
2001
10,000
Apr.,1
Rs.
By Balance b/d
10,000
10,000
10,000
May, 1
By Balance b/d
10,000
Capital Account
2001
Apr., 30
To Balance c/d
Rs.
2001
Rs.
1,00,170
Apr.,1
By Balance b/d
95,400
Apr., 28
By Interest a/c
4,770
1,00,170
1,00,170
May, 1
By Balance b/d
1,00,170
R
2001
Apr.,1
To Sales a/c
Rs.
2001
3,000
Apr.,30
Rs.
by Balance c/d
3,000
May, 1
To Balance b/d
3,000
3,000
3,000
P
2001
Apr.,1
To Sales a/c
Rs.
2001
2,000
Apr.,30
Rs.
by Balance c/d
2,000
May, 1
To Balance b/d
2,000
2,000
2,000
Gyan
2001
Apr.,1
To Balance b/d
Rs.
2001
Rs.
6,000
Apr.,15
By cash a/c
5,7000
Apr.,15
By Discount a/c
300
6,000
6,000
Discount Account
2001
Rs.
2001
Rs.
Apr.,15
To Gyan
300
Apr., 20
By Ramesh
200
Apr.,27
To Lal
300
Apr.,30
By Balance c/d
400
600
May, 1
To Balance b/d
600
400
78
Charity Account
2001
Apr.,17
To cash a/c
Rs.
2001
501
Apr., 30
Rs.
By Balance c/d
501
May, 1
To Balance b/d
501
501
501
Stationery account
2001
Apr.,17
To cash a/c
Rs.
2001
700
Apr., 30
Rs.
By Balance c/d
700
May, 1
To Balance b/d
700
700
700
Postage Account
2001
Apr.,17
To cash a/c
Rs.
2001
300
Apr., 30
Rs.
By Balance c/d
300
May, 1
To Balance b/d
300
300
300
Lal
2001
Apr.,21
To Sales a/c
Rs.
2001
Rs.
7,000
Apr., 27
By cash a/c
6,700
Apr., 27
By Discount a/c
300
7,000
7,000
B
2001
Apr.,25
May,1
To Sales a/c
To Balance b/d
Rs.
2001
450
Apr., 30
Rs.
By Balance c/d
450
450
450
450
450
Interest Account
2001
Apr.,28
May,1
To Capital a/c
To Balance b/d
Rs.
2001
4,770
Apr., 30
Rs.
By Balance c/d
4,770
4,770
4,770
4,770
4,770
79
Salaries Account
2001
Apr.,30
To Cash a/c
May,1
To Balance b/d
Rs.
2001
Rs.
500
Apr., 30
By Balance c/d
500
500
500
500
4,770
Rent Account
2001
Apr.,30
To Cash a/c
Rs.
2001
Rs.
1000
Apr., 30
By Balance c/d
1000
1000
May,1
To Balance b/d
1000
1000
Stock Account
2001
Apr.,1
To Balance b/d
Rs.
2001
Rs.
22000
Apr., 30
By Balance c/d
22000
22000
May,1
5.9
To Balance b/d
22000
22000
5.10
(Question)
1.
2.
(Narration)
'
3. ' '
4.
5. ?
6. ?
7.
8.
?
80
5.11

1.
(Practical Question)
(i)
(Purchased goods)
(ii)
(Sold goods)
(iii)
(Paid Rent)
(iv)
(PurchasedFurniture)
(v)
(Sold goods)
(vi)
(Paid to Girish)
(vii)
(viii)
(Received from Bhaskar)
(Salaries paid by cheque)
[Ans: Total of Journal Rs.1, 32,000.]

2.
2001
,1
,3
,5
,8
,10
,11
,13
,15
,16
,17
,18
,19
,22
,23
,25
,26
,27
,28
,29
50,000
20,000
2,000
5,000
10,000
30,000
10,000
5,000
2000
500
800
1000
5000
10000
2000
7000
200
1000
200

100
200
10%
1000
2,000
1,000
.
500
,31
660
1800
200
50
[Ans: Total of journal Rs. 37,150]

81
3.

, 2001
2001

,1
50000

,2

,5

,8
. , 30,000
1,00,000
15,000

,3
20,000
10,000

,7
5,000
300

,10

,13

,20
5,000

,15
2,000
2,800
3,000

,30
1,500

,30
2,000
[Ans: Total of journal Rs. 2,46,800]

4.

1 , 2001
:
15,000
2000
., 5000
.,
: 16000
2001
., , 25000
,1
,4
.
1200
500
1000
,5
800
,9
,7
,11
200
,12
500
,16
,14
2500
1700
6,000
101
82
,19
100
400
,21
10%
,23
,27
,30
1675
8%
75
. 25
15,500
[Ans.Total of Journal Rs. 81,401]
83
1000
-6
- 11

6.0
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
6.9
6.10
6.11
8.12
6.13
6.0
84
6.1
6.2
- - :
- ,
, ,
, - : - -
(Subsidiary Books)

6.3
(Advantages of maintaining
Subsidiary Books)

85
1. (Division of Work ) - -
2. (Availability of Information)-
3.
(Specialisation and Effciency) -
4. (Responsibility) -
5. (Facility in Checking) -
6.4
(kinds of Subsidiary Books)

1. (cash Books)
2.
(Purchase Books)
3. (Sales Books)
4.
5.
(Sales
6.
(purchase Return Books)
Return books)

(Bill Receivable Books)
7. ,
(Bill Payable Books)

86
8. 7 ,
(Journal Proper.)
6.5
(Cash Books)

: -
1.

2.

3. -
4. ,

5.
6.

(Types of Cash Books)
1. (Simple Cash books)

2.
3.
- (Two Column Cash Book)
- (Three Column Cash Book)
4. (Petty Cash Books)
87
1.
(Simple Cash books) -
Dr.
Format of Simple Cash Book
Date
particulars
V.N.
L.F.
Amount
Rs.
Date
Particulars
Cr.
V.N.
L.F.
Amount
Rs.
, ,
,
-
1000
5000
To Ram
To Sales
2000
By Mohan 2000

88
2001

,1
5000

,2
10000

,4

,5
3000
6000

,7
2000

,8
8000

,10
4000

,12

,14

,15

,16
9000

,18
2500

,19

,20

,22

,27

,24

,29

,30
500
4500
500
200
1000
2000
2500

6500
1000
8000
(Solution
Dr.
Date
Cash Book of Sunil

Particular
V.
L.
Amount
N.
Rs.
Date
particular
Cr.
V.
L.
Amount
N.
F.
Rs.
.
2001
2001
April 1
To Balance b/d
5000
April 5
By Purchase a/c
6000
April 2
To Sales a/c
10000
April7
By Babu
2000
April 4
To Pravin
April 8
To Sales a/c
3000
April 10
By Furniture a/c
4000
8000
April 12
By Postal Stamps
April 22
April 27
To Commission a/c
2000
April 15
By Salaries a/c
To Mohan
6500
April 18
By Purchases a/c
April 19
By Freight a/c
April 20
By Drawings a/c
1000
April 24
By Shyam
2500
April 29
By Girish
1000
April 30
By Rent a/c
89
500
500
2500
200
800
April 30
By Balance c/d
13500
34500
May 1
To Balance b/d
34500
13500
: 14
16

2.
- (Two Cash Books)
(Discount)

-
2 :
2001
, 1
14000
, 5
1850
, 9
2000
, 12
, 4
3460
40
. 50
, 6
5500
11
5000
, 16
2000
, 20
, 18
, 24
2000
, 26
2500
, 28
, 31
, 31
3000
4000
.
. 1900
. 2400
1000
1000
4200
.
. 800
500
(Solution) :
90
M/s Ram Prakash & Sons

Dr.
Two Column Cash Book
Date
Particular
V.
L.
Discount
Amount
N.
F.
Rs
Rs.
2001
Date
Cr.
Particular
V.
L.
Discount
N.
F.
Rs.
Amount Rs.
2001
Mar.,1
To
14000
Mar.,5
By Suresh
3460
Mar.,6
By
40
1850
Balance
b/d
Mar., 4
To Girish
40
5500
Purchase
a/c
Mar.,
To
Sales
12
a/c
Mar.,16
To
5000
Mar.,9
2000
To
Bank
2000
a/c
Mar.,11
Subhash
Mar.,20
By
By
4200
Typewriter
Sales
4000
Mar.,18
a/c
By
3000
Purchase
a/c
Mar.,24
To Return
40
1900
Mar.,26
Lal
Mar.,28
To
By
100
2400
Narayan
Bank
1000
Mar.,31
a/c
By
Rent
1000
a/c
Mar.,31
By
Salary
800
a/c
Mar.,31
By
500
Drawings
Mar.,31
By
10110
Balance
c/d
2001
140
Apr.,1
To
31360
150
31360
10110
Balance
b/d
3.
- (three Column Cash Book)

- ,
(Discount), (Cash) (Bank) -
: -

(Essential points regarding transactions related to bank in
Three column Cash Book)
1.
: -
91
To Cash
By Bank
2.
3.

4.
ToCash
5.
ByBank
ToBank
6.
By Cash
7.
,
8.
(BankCharge)
9. ,

10. - (loan)

92
(ContraEntry) -
ToCash
Bank
To
To Bank
By Cash
L.F. 'C'

Three column Cash Book
Dr.
Date
Particular
V.N.
L.F
dis.
Cash
Bank
Date
Particular
3 : .
Cr.
V.N
L.F
Dis
Cash
Bank
2001
,1
,3
,5
,6
,8
5380

64,00
7000
700
. 15500
,10
980
,12
,14
2500
20
5000
93
,15
950
,18
,19
7500
,21
120
. 4000
500
,27
,31
1500
1000
,29
,31
800
20
Date

.
500

(Solution) :
Dr.
,23
,25
950

50
520
Three Column Cash Book of Mr.Goyal

Particulars
V.N.
L.F.
Discount
Cash
Bank
2001
Date
Particulars
Cr.
V.N.
L.F
Discount
Cash
bank
2001
Jan.1
To Balance b/d
5380
Jan.3
To Sales a/c
Jan.5
To Cash a/c
Jan.6
To Sunil
Jan.8
To Cash a/c
Jan.14
To Bank a/c
Jan.15
To Oswal & co
Jan.18
To Sales a/c
Jan.19
To Cash a/c
Jan.25
To Chandra
15,500
Jan.5
By Bank a/c
Jan.8
By Bank a/c
Jan.10
By Anurag
Jan.12
By Purchase a/c
Jan.14
By Cash a/c
5000
Jan.19
By Bank a/c
4950
950
Jan.21
By Stationary a/c
120
7500
Jan.23
By Comm. a/c
4950
Jan.27
By Oswal & co
50
950
1000
Jan.29
ByDrawingsa/c
50
800
Jan.31
By salaries a/c
Jan.31
By Bank Charges
Jan.31
By Insur.Prem.
6400
C
7000
700
7,00
50
7000
700
20
980
2500
5000
500
500
1500
20
520
Jan.31
By Balance c/d
50
Feb.1
To Balance b/d
25,930
29150
10,160
18,880
70
10160
18880
25930
29150
(posting of Cash book transactions
in to Ledger)

94
1.

2.
- -
Sundriesas per CashBook''
3.
(i)
(ii)
(iii)
4 1 -
(Solution) :
95
Ledger of Sunil
Dr.
Sales Account
Date Particulars F. Amount

Rs.
Date
Particular
2001
April,2
Date
Amount
Rs.
10000
By Cash a/c
8000
Pravin
Particulars
F.
Amount Rs.
Date
2001
April,4
Dr.
Date
F.
By Cash a/c
April,8
Dr.
Cr.
Cr.
Particulars
F.
Amount Rs.
3000
By Cash a/c
Commission Account
Particulars
F.
Amount Rs.
Date
Cr.
Particulars
F.
Amount
Rs.
2001
April,22
Dr.
Date
2000
By Cash a/c
Mohan
Particulars
F.
Amount Rs.
Cr.
Date
Particulars
F.
Amount Rs.
2001
6500
April,22
Dr.
Date
2001
April,5
Purchases Account
Particulars
To Cash a/c
April,18 To Cash a/c

Dr.
Date
F. Amount Date Particulars F.

Rs.
Cr.
Amount
Rs.
6000
2500
Babu
Particulars
2001
April,7 To Cash a/c

Dr.
Date
By Cash a/c

Rs.
Cr.
Amount
Rs.
2000
Furniture Account
Particulars

Rs.
96
Cr.
Amount
Rs.
2001

Dr.
Date
4000
Postal stamps Account
Particulars

Rs.
2001

Dr.
Date
Particulars
Dr.

Rs.
Particulars
Dr.
Particulars

Dr.

Rs.
Cr.
Amount
Rs.
200
Rs.
Cr.
Amount
Rs.
1000
Shyam
Particulars
2001

Dr.

Rs.
Cr.
Amount
Rs.
2500
Girish
Particulars

Dr.
Rs.
Drawings Account
2001
2001
Amount
Freight Account
Date
Cr.
500
2001
Date
Rs.
Salaries Account
Date
Amount
500
2001
Date
Cr.

Rs.
Cr.
Amount
Rs.
1000
Rent Account
97
Cr.
Date
Particulars

Rs.
2001
Dr.
Ledger of M/s Ram Prakash &

Date
Rs.
Particulars
2001
March,4
March,4
Dr.
Particulars
F.
Amount
Rs.
Date
March,20
Dr.
Rs.
3460
By Discount a/c
40
Cr.
F.
Amount
Rs.
By Cash a/c
5000
By Cash a/c
4000
Subhash Account
Particulars
F.
Amount
Rs.
Date
March,16
Dr.
Cr.
Particulars
2001
F.
Amount
Rs.
By Cash a/c
2000
Ratan Lal
Particulars
F.
Amount
Date
Rs.
March,24
March,24
Dr.
Cr.
Particulars
2001
Date
Amount
By Cash a/c
Particulars
March,12
Date
F.
Sales Account
2001
Date
Cr.
Sons Girish Account
Date
Rs.
800
5 : 2
(Solution) :
Amount
F.
Amount
Rs.
By Cash a/c
1900
By Discount a/c
100
Bank Account
Particulars
F.
Amount
Rs.
Date
98
Cr.
Particulars
F.
Amount
Rs.
2001
March,9
To Cash a/c
2000
Dr.
Date
2001
March,28
Particulars
F.
Rs.
2001
March,11
Particulars
F.
Amount
Rs.
By Cash a/c
By Cash a/c
F.
Amount
Rs.
Typewriter account
Particulars
F.
Amount
Date
Rs.
To Cash a/c
Cr.
Particulars
F.
Amount
Rs.
4200
Narayan
Particulars
F.
Cr.
Amount Date Particulars F.

Rs.
March,26 To Cash a/c
Amount
Rs.
2400
March,26 To Discount a/c
100
Dr.
Rent Account
Particulars
F.
2001
March,31 By Cash a/c
Amount
Rs.
Date Particulars
Cr.
F.
Amount
Rs.
1000
Dr.
Date
Particular
3000
2001
Date
Date
Cr.
5500
Dr.
Date
Rs.
Purchases Account
Dr.
Date
Amount
50
Dr.
March,18
F.
1850
March,5 To Discount a/c
March,6
Cr.
Amount Date Particular
March,5 To Cash a/c
2001
1000
Suresh
2001
Date
By Cash a/c
Salary Account
Particulars
F.
Amount
Rs.
Date Particulars
99
Cr.
F.
Amount
Rs.
2001
500
Dr.
Drawings Account
Date
Particulars
F.
Amount
Date Particulars
Rs.
2001
Cr.
F.
Amount
Rs.
500
Dr.
Discount Account
Date
Particulars
2001
March,31
F.
Amount
Rs.
Date
Particulars
2001
To Sundries as
Per Cash Book
140
6 : 3
Cr.
March,31
F.
Amount
Rs.
By Sundries as
Per Cash Book
150
(Solution) :
Ledger of Mr. Goyal
Dr.
Sales Account
Date
Rs.
Particulars
2001
Jan.,3
Jan.,18
Dr.
Date
Cr.
F.
By Cash a/c
Amount
Rs.
6400
By Cash a/c
7500
Sunil
Particulars
F.
Amount
Rs.
Date
Cr.
Particulars
F.
Amount
Rs.
2001
Jan.,6
Dr.
Date
2001
Jan.,27
Jan.,27
By Cash a/c
700
Oswal & Co.

Particulars
To Cash a/c
To Discount a/c
F.
Amount
Rs.
950
50
Date
2001
Jan.,5
Jan.,15
100
Cr.
Particulars
By Cash a/c
By Discount a/c
F.
Amount
Rs.
950
50
Dr.
Chandra
Cr.
Date
Rs.
Particulars
F.
2001
Jan.,25 By Bank a/c

Dr.
Date
Particulars
F.
Rs.
Dr.
Rs.
Purchases Account
Particulars
F.
Jan.,12 To Cash a/c

Dr.
Amount
Cr.
Date Particulars
Rs.
F.
Amount
Rs.
2500
Stationery Account
Particulars
F.
Amount
Jan.,21 To Cash a/c

Dr.
Cr.
Date Particulars
Rs.
2001
F.
Amount
Rs.
120
Commission Account
Particulars
F.
Amount
Jan.,23 To Bank a/c

Dr.
Cr.
Date Particulars
Rs.
2001
F.
Amount
Rs.
500
Drawings Account
Particulars
F.
2001
Jan.,29 To Bank a/c

Dr.
Date
Amount
20
2001
Date
F.
980
Jan.,10 To Discount a/c
Date
1000
Cr.
Amount Date Particulars
Jan.,10 To Bank a/c
Date
Rs.
Anurag
2001
Date
Amount
Amount
Date
Rs.
Cr.
Particulars
F.
Rs.
800
Salaries Account
Particulars
Amount
F.
Amount
Date
101
Cr.
Particulars
F.
Amount
Rs.
Rs.
2001
Jan.,31 To Cash a/c
500
Jan.,31 To Bank a/c
1500
Dr.
Date
Bank Charges Account

Particulars
F.
Amount
Rs.
2001
Jan.,31 To Bank a/c

Dr.
Date
Particulars
F.
Amount
Date Particulars
Rs.
Cr.
F.
Amount
Rs.
Discount Account
Particulars
F.
Amount
Date
Rs.
2001
To Sundries as
Per Cash Book
Jan.,31
50
(iv) (Petty Cash Book)
, ,
Cr.
Particulars
F.
Amount
Rs.
By Sundries as
Per Cash Book
70
- -, ,
, ,
Rs.
520
Dr.
Jan.,31
Amount
Insurance Premium Account
Jan.,31 To Bank a/c
2001
F.
20
2001
Date
Date Particulars
Cr.
: -
(Petty Cash Book) -

102
'' (Petty Cash
Book)

To Cash - By

By Balance

7 :
100
1 2001 400
2001
40
, 5
25
, 9
, 12
, 16
, 24
, 27
, 31
, 3
, 8
, 10
, 14
, 20
, 25
, 30
(Solution) :
Amount
Date
60
25
60
15
40
60
10
25
30
25
25
30
Petty Cash Book of M/s Jyoti Prakashan
Particulars
V.No.
Amount
Postage
Cartage
&Telegrams
Stationary&
Wages
printing
&Coolie
Charges
Rs.
2001
100
Mar.1
To
balance
b/d
Mar.1
To Cash a/c
Mar.3
By Postage
40
Mar.5
By cartage
25
00
40
25
103
refreshment
Misc.
Exp
Mar.8
By
60
60
Stationary
Mar.9
By Telegram
25
Mar.10
By Cartage
60
Mar.12
25
60
15
15
y Wages
Mar.14
Refreshment
40
Mar.16
By Printing
60
Mar.20
By
10
Coolie
40
60
10
Charge
Mar.24
By Cartage
25
Mar.25
By Postage
30
Mar.27
By
25
25
30
25
Refreshment
Mar.30
By Wages
Mar.31
By Misc.
25
25
30
0
Mar.31
Expenses
470
By
30
Balance
95
110
120
50
65
30
c/d
500
500
2001
30
Apr.,1
To
Balance
b/d
470
Apr.,1
T
o Cash a/c
(Ledger Posting from Petty Cash Book)
- to Petty Cash
a/c To Cash

By
Sundries as per Petty cash Book
8. 7
(Solution) :
Ledger
Dr.
Date
Petty Cash Account

Particulars
F.
Amount
Date
Particulars
Rs.
To Balance b/d
100
2001
By Sundries as per
March,1
To Cash a/c
400
March,31
Petty Cash Book
500
April,1
To Balance b/d
April,1
To Cash a/c
F.
Amounts
Rs.
2001
March,1
Cr.
30
470
March,31
By Balance C/d
30
470
500
104
Dr.
Postage & Telegram Account
Date
Particulars
2001
March,31
F.
Date
Particulars
F.
Amounts
Rs.
95
Cartage Account
Date
Particulars
2001
March,31
F.
Amount
Rs.
To Petty Cash a/c
Dr.
Date
Cr.
Particulars
F.
Amounts
Rs.
110
Stationary & Printing Account
Date
Particulars
2001
March,31
F.
Amount
Rs.
To Petty Cash a/c
Dr.
Date
Cr.
Particulars
F.
Amounts
Rs.
120
Wages & Coolie Charges Account
Date
Particulars
2001
March,31
F.
Amount
Rs.
To Petty Cash a/c
Dr.
Date
Cr.
Particulars
F.
Amounts
Rs.
50
Refreshment Account
Date
Particulars
2001
March,31
F.
Amount
Rs.
To Petty Cash a/c
Dr.
Date
Cr.
Particulars
F.
Amounts
Rs.
65
Miscellaneous Expenses Account
Date
Particulars
2001
March,31
Rs.
To Petty Cash a/c
Dr.
6.6
Amount
Cr.
F.
To Petty Cash a/c
Amount
Rs.
Date
Cr.
Particulars
F.
Amounts
Rs.
30
(Purchases Book)

105
(Fromof PurchasesBook)

Date
Particulars
Purchases Book
Invoice No.
L.F.
Detailed Amount Rs.
Net Amount
Rs.
(DetailedAmount)
(Net Amount)
Dr.
PurchasesAccount
(Posting from purchases Book into
Ledger)
By Purchase a/c
To Sundries as Purchases Book
6.7
(Sales Book)

106
Account Cr.

Ledger):
Sales
(Posting from Sales Book into
To Sales a/c
By Sundries as per Sales Book

6.8
(Purchases Return Book)

(Return Outwards Book)
Debit / Credit Note
Purchases Return Account Cr.
107
To Purchase Return a/c
By Sundries as per Purchases Return Book
6.9
(Sales Return Book)

(ReturnInwardBook)

SalesReturnAccount Dr.
(Posting from Sales Return
Book into Ledger) :
a/c
By Sales Return
To Sundries as per Sales Return Book

9 :
2001

, 1

, 5

, 4
, 15%

, 8

, 14

, 18

, 20

, 24
10%
10000
12000
3000
1000
, 12%
15000
15%
8000
1000
(Solution):
Date
1000
Purchases Book
Particulars
I.
No.
108
L.F.
Details
Amount
2001
Apr.,1
9000
Rakesh & Co .:Goods Purchased
10000
Less :10% Trade Discount

Apr.,18
Viper : Goods Purchased
8000
Less : Trade discount 15%

Apr.,30
6800
1000
Purchases Account
1200
Dr.
15800
Sales Book
Date
2001
Particulars
I.No.
Apr.,4
Ram Kishore .:Goods Sold
Apr.,14
Vivek : Goods Sold
Apr.,30
L.F.
Details
12000
Less :15% Trade Discount
1800
15000
Less : 12% Trade Discount

Sales Account
1800
Cr.
Amount
10200
13200
23400
Purchases Returns Book

Date
Particulars
I.No.
L.F.
Details
Amount
2001
Apr.,8
Rakesh & Co
Apr.,24
Vipul
1000
Apr.,30
Purchases Returns Account
1000
Cr.
2000
Sales Return Book

Date
2001
Apr.,5
Particulars
I.No. L.F. Details Amount
Ram Kishore
3000
Apr.,20 Vivek
1000
Apr.,30 Sales Returns Account Dr.
4000
Rakesh & Co.

Date
Particulars
J.F.
Account
Date
2001
Apr.,8
Apr.,30
Particulars
J.F
Amount
2001
To Purchases
Apr.,1
Returns a/c
1000
To Balance c/d
8000
By Purchases
9000
a/c
9000
9000
Vipul
Date
Particulars
J.F
Account
Date
109
Particulars
J.F
Amount
2001
To Purchases
Apr.,24
Returns a/c
1000
2001
To Balance c/d
5800
By Purchases a/c
6800
Apr.,18
Apr.,30
6800
6800
Ram Kishore
Date
Particulars
J.F.
Account
Date
2001
Particulars
J.F
Amount
2001
Apr.,4
To Sales a/c
10200
Apr.,5
By Sales Returns a/c
3000
Apr.,30
By Balance c/d
7200
10200
10200
Vivek
Date
Particulars
J.F.
Account
2001
Date
Particulars
J.F
Amount
2001
Apr.,14
To Sales a/c
13200
Apr.,20
By Sales Returns a/c
Apr.,30
By Balance c/d
1000
12200
13200
13200
Purchases Account
Date
Particulars
Apr.,30
To Sundries as per
2001
J.F.
Purchases Book
Account
15800
Date
Particulars
Apr.,30
By Balance c/d
2001
J.F
Amount
15800
15800
15800
Sales Account
Date
Particulars
Apr.,30
By Balance c/d
200
J.F.
Account
23400
Date
Particulars
Apr.,30
To Sundries as per
2001
J.F
Sales Book
Amount
23400
23400
23400
Purchases Returns Account

Date
Particulars
Apr.,30
By Balance c/d
2001
J.F.
Account
2000
Date
Particulars
Apr.,30
Purchases Returns
2001
2000
By Sundries as per
Book
J.F
Amount
2000
2000
110
Sales Returns Account

Date
Particulars
Apr.,30
To Sundries as
2001
J.F.
Account
per Sales Book
4000
Date
Particulars
Apr.,30
By Balance c/d
2001
J.F
Amount
4000
4000
4000
6.10 (Journal Proper)

: -
1.
(Opening Entry).
2.
(ClosingEntries) :
3.
(Transfer Entries) :
4.
(RectifyingEntries). -
6.
5.
(AdjustmentEntries)
(MiscellaneousEntries) :
,
111
, ,
(PostingfromJournalProperintoLedger)
10. -
2001
, 3
, 11
6000
, 8
, 14
2000
. ,
, 22
, 18
(Solution).
20000
3000

500
1000
Journal Proper of Grish & Co.
Date
Particulars
2001
Furniture a/c
L.F
Mar.,3
To Sunil
Dr.
Dr.Amount
Rs.
Rs.
6000
(Purchased furniture from Sunil)

Mar.,6
Cr.Amount
Mahesh
6000
Dr.
20000
To machinery a/c
20000
(Sold Machinery to Mahesh)

Mar.,11
Drawing
Dr.
3000
To Purchases a/c
3000
(Goods withdrawn for personal use)

Mar.,14
Bed debit a/c
Dr.
2000
To Suresh
2000
(amount written off as Bad

Debit in Suresh a/c
Mar.,18
Charity a/c
Dr.
500
To Purchases a/c
500
(Goods given away as Charity)

Mar.,22
Loss by fire a/c
Dr.
1000
To Purchases a/c
1000
(Goods lost by fire )

Grand Total
32500
32500
6.11 (Summary)

112
' ''
- (1) , (2)
, (6)
, (3)
, (4)
, (7)
, (5)
, (8)
(1) , (2) , (3)

, (2 )
(1 )
, (3) , (4 )

6.12
(Question)
1.
113
2.

3.
4.

2001
: -
6.13
1.
(PracticalQuestion)
, 1
, 5
5600
, 3
3000
, 8
1600
, 13
1600
, 17
2000
, 22
2400
, 25
2500
, 27
1000
, 31
2000
500
[Ans.Balance of Cash Book Rs.3200]

2.
2001

, 1
5000

, 8
3600

,15
1600

, 4
800
. 50

,12
1960

,17
800

,20
1200
40
. 760
. 1100
114
. 100

,22
600

,30
1000
480
1800

,27

,30
[Ans.Cash Balance Rs. 5420; Discount Total Dr.Rs.140 & cr.Rs.90]

3.
2001
, 1
: 2000
. 48000
, 5
32000
, 8
3560
, 15
2800
48000
, 2
4800
, 12
, 17
960
, 25
, 31
1400
. ,
1200
120
200
1200
, 29
, 30
. 920
2800
120
, 26
, 27
600
, 22
20
6000
, 19
4000
, 16
80
., 800
. 600
[Ans.Cash Balance Rs.12560; Bank Balance (Cr.) Rs.24360] Discount:

Total Dr.
Rs.60 and Total Cr. Rs.200

4.
2001
, 1
, 5
, 13
, 3
, 11
700
25
50
200
35
115
, 19
, 22
, 25
, 30
, 23
20
28
110
, 27
, 31
100
56
14
[Ans.Total Expenses Rs.646]

5.

2001

, 3

, 5

, 8

, 16

, 19

, 22

, 15

, 17

, 21
8000
2000
400
800
10000
10000

, 6

, 7
4000
400
400
400
50
[Ans. Purchases Book Rs. 12000; Sales Book Rs. 20000; Purchases
Returns Book Rs.800; Sales Returns Book Rs.2400: and Journal

Proper Rs. 1250]
116
-7

7.0
7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8
7.9
7.10
7.11
7.12
7.15
7.16
7.17
7.0
7.14
7.13

. -

117
7.1
, ,

- ( )

(conclusive proof)

7.2 (TrialBalance)

118
7.3
(Objectives of Prepration of
Trial Balance )
(1) -
- -
(2) - -
- -

(3)
7.4
(Main Characteristics of Trial

Balance)
(1) ,
(2) -
(3)
(4)

(5)
(6)
(7) -

7.5
(Format of Trial Balance)

:
Trial Balanceas on
119
S.No.
Name of Ledger Account
L.F.
Debit Amount
Credit
Rs.
Rs.
Account
- ,
, , ,
7.6
(Methods of Preparing Trial
Balance)

(1) (By Total of Account)
(2) (By Balance of Accounts)

1.
2.

1 :
The total of both sides of ledger accounts of a trader is as
follows. Prepare a Trial Balance from that by balancing by method and

total method
120
S.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Name
Account
of
Ledger Debit Total Rs.
Capital Account
Credit Total Rs.
Drawings Account
10,000
Mohans Account
8,000
Shyams Account
Amars Account
7,500
7,500
11,000
45,000
37,500
Bank Account
44,500
Loan Account
Salaries Account
12,500
Purchases Account
Sales Account
1,50,000
8,000
5,000
22,500
6,500
Interest Account
20,000
2,000
Building Account
62,500
Machinery Account
77,500
Discount Account
Total
1,500
1,000
2,70,000
2,70,000
TRIALBALANCE
(Total andBalance Method)

S.No.
Total Method
Balance Method
Debit Rs.
Debit Rs.
Credit Rs.
-
1,50,000
Credit Rs.
-
Capital Account
Drawings Account
10,000
10,000
Shyams Account
12,500
7,500
5,000
Mohans Account
8,000
8,000
Amars Account
7,500
11,000
Purchases Account
37,500
5,000
32,500
Sales Account
45,000
45,000
Bank Account
44,500
22,500
22,000
Salaries Account
6,500
6,500
121
1,50,000
3,500
10
Loan Account
11
Interest Account
12
Building Account
13
Discount Account
14
Machinery Account
Total
2:
20,000
20,000
2,000
2,000
62,500
62,500
1,500
1,000
500
77,500
77,500
2,70,000
2,70,000
2,18,500
2,18,500
The total of both sides of ledger accounts of a trader is as
follows. Prepare a Trial Balance from that by Balancing method

S.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

Cash Account
Debit Total Rs.
30,000
Capital Account
Drawings Account
4,000
Credit Total Rs.
20,000
2,40,000
Building Account
80,000
Bank Account
24,000
50,000
1,50,000
Furniture Account
20,000
Purchases Account
1,20,000
Sales Account
Loose Tools Account
10,000
Motor Car Account
1,00,000
Debtors Account
Creditors
Rent Account
Salary Account
Discount Account
Commission Account
Total
122
4,000
1,08,000
62,000
40,000
21,000
Investment Account
55,000
8,000
5,000
12,000
1,000
5,82,000
5,82,000
Trial Balance
(Balance Method)
S.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Name
Account
of
Ledger L.F.
Debit
Rs.
Cash Account
10,000
Rs.
Capital Account
Drawings Account
Building Account
Furniture Account
Purchases Account
80,000
26,000
1,16,000
Sales Account
Loose Tools Account
1,50,000
10,000
Motor Car Account

Debtors Account
20,000
Bank Account
Total
2,40,000
4,000
1,00,000
34,000
46,000
Creditors
Investment Account
40,000
Salary Account
12,000
1,000
4,51,000
4,51,000
Rent Account
Discount Account
Commission Account
Total
7.7
Total Credit
8,000
5,000
(1) - , ,
123
, ,
(2) - -
, , , , ,
-1
(3) - -
, - , , , ,

, -
, , ,
, ,
Dr .
Cr.
3
:
Prepare a Trial Balance from the following balance extracted from the
books of Ashok Brother

Opening Stock
Purchases
Debtors
Cash in Hand
Cash in Bank
Creditors
Sales
Salaries
Rent
Wages
Insurance & Taxes

Building
Capital Account
Purchases Returns
Sales Returns
Rs.
10,000
2,00,000
60,000
1,000
3,000
50,000
2,40,000
14,000
3,000
1,500
500
1,40,000
1,44,000
12,000
13,000
124
(Solution) :
S.No.
Trial Balance
Opening Stock
Purchases Returns a/c
L.F.
Debit Total Rs.
Credit Total Rs.
10,000
12,000
Purchases a/c
Sales Returns a/c
Sales Returns a/c
Rent a/c
Wages a/c
2,40,000
13,000
Salaries a/c
2,00,000
Insurance & Taxes a/c
10 Debtors a/c
11 Creditors a/c
12 Cash in Hand
14,000
1,500
60,000
3,000
500
50,000
1,000
13 Cash in Bank
3,000
14 Building a/c
1,40,00
1,44,000
Total
4,46,000
4,46,000
15
7.8
Capital a/c
(Errors not
disclosed by Trial Balance)

1. (ErrorsofOmmission) - -
5000

2.
(ErrorsofCommission) -

125
15000
1500
3. (ErrorsofPrinciple) -
1500
2000
2000
4.
(CompensatoryErrors) -
900
7.9
900
()

1000
100
1000
100
(ErrorsWhichaffectTrialBalance)

1.
'
1000
:
1000
2.

126
3. .
4.
'
5.

6.

, -

7.10
(ProceduretolocatetheerrorsofTrialBalance)

- -

(1)
(2)

(3) :
(4) -

(5)

(6)

(7)
127
7.11 - (SuspenseAccount)
-
(SuspenseAccount)

4 .31 200

Prepare Trial Balance from the following balance extracted from the
books of Raju Brothers on 31st March, 2001:
1.
Capital a/c
3.
purchase a/c
2.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
Rs.
3,80,000
Sales a/c
1,22,260
82,260
Drawings a/c
19,200
Machinery a/c
1,40,000
Building a/c
1,80,000
Due from customers
50,400
Discount Received
6,360
Purchases
932
Cartage
1,752
Insurance and Tex
1,680
Salaries and Wages
5,340
Rent from Tenants
7,200
Interest on loan given
2.800
Dock charge
1.340
Motor Expenses
3,160
Cash in Hand
3,280
Creditors
12,900
Loan from Thakur
8,800
128
20.
Commission Received
11,980
22.
Opening Stock
14,400
21.
23.
24.
25.
26.
27.
28.
Bills Received
5,020
Fixtures & Fittings
18,000
Travelling Expenses
2,200
Bank Balance as per pass Book
40,000
Bank Balance as per cash Book
32,000
Royalty Received
2,000
Professional Fees
(Solution) :
4,000
TrialBalance
Ason 31stMarch, 2001

S.No.
Name of Ledger Accounts
1.
Capital Account
3.
purchase Account
2.
4.
5.
6.
7.
8.
L.F.
Sales Account
Debit
Rs
Amount
3,80,000
82,260
19,200
Machinery Account
1,40,000
Building Account
1,80,000
Due from customers
50,400
1,22,260
6,360
10. Cartage Account
1,752
12. Insurance and Tex Account
1,680
9.
Discount Received
Rs
Amount
Drawings Account
Credit
Purchases Return Account
11. Salaries and Wages Account
5,340
13. Rent from Tenants Account
932
7,200
15. Dock charge Account
1,340
17. Cash in Hand
3,280
14. Interest on loan given
16. Motor Expenses Account
3,160
18. Creditors Account
19. Loan from Thakur

21. Bills Received
129
12,900
11,980
14,400
5,020
22. Opening Stock
20. Commission Received
2,800
8,800
23. Fixtures & Fittings Account
18,000
25. Bank Balance (Cash Book)
32,000
24. Travelling Expenses Account
2,200
26. Royalty Received
27. Professional Fees
2,000
800
28. Suspenses Account

Total
4,000
5,60,032
800
5.
:
5,60,032
. ,
Trial Balance
For the year ending 31st March, 2001

Dr. Balance
Cr.Balance
Rs.
Rs.
Opening Stock
Purchases
1,37,000
10,00,000
14,000
6,00,000
Sales
Purchases Return
Sales Return
Carriage on Purchases
Carriage on Sales
Wages
Trade Expenses
22,000
75,000
Salaries
9,000
4,000
22,000
Advertisement
4,000
Bad Debts
2,000
Debtors
Creditors
1,20,000
Bills Receivable
60,000
Bills Payable
28,000
Discount
1,000
130
5,000
Rent & Rates
6,000
3,000
Manufacturing Expenses
1,00,000
2,000
Cash in Hand
58,000
Plant & Machinery
90,000
Cash at Bank
70,000
Furniture
Capital
60,000
20,000
1356000
1356000
2,00,000
Drawings
(Solution)
Trial Balance
As on 31st March, 2001

S.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
NameofLedgerAccounts
L.F.
Opening Stock
Debit
Rs.
Amount
1,37,000
Purchases Account
6,00,000
Sales Account
Purchases Return Account
Sales Return Account
14,000
22,000
Carriage on Sales
3,000
Manufacturing Expenses Account
75,000
Wages Account
9,000
Trade Expenses Account
5,000
Rent & Rates Account
4,000
Salaries Account
22,000
Advertisement Account
4,000
Bad Debts Account
2,000
Discount Allowed Account
1,000
Discount received Account
Debtors Account
1,00,000
Creditors Account
Bill Receivable Account
60,000
Bill Payable Account
Cash in Hand
58,000
Cash at Bank
70,000
Plant & Machinery Account
90,000
Furniture Account
60,000
Capital Account
Drawings Account
20,000
Total
13,56,000
131
Credit
Rs.
Amount
-
10,00,000
6,000
-
2,000
-
1,20,000
-
28,000
-
2,00,000
-
13,56,000
7.12
(1)
(2)
(1) (Single Sided Errors) :

1.
2.

3.
4.
7.13
(Rectification of single
sided errors)

1. 1200

. 120
132
2.
500
3.
315
351
4. 1545
5.
. 1545
200
6.
1900
. 100
(1900+100 .)
1554
100
(solution).
1.

. 1,080

, .
To Mistake in posting
1080
RakeshAccount
Dr.
2.
Rs.
Cr.
Rs
1,080
500
. :
VinodAccount
Dr.
To Sales-Omission in posting
3.
36
Cr.
Rs.
Rs
500
315)36
( . 351 -
BhaskarAccount
Dr.
Cr.
Rs.
Rs
36
133
4.
(1,554
WagesAccount
.-1545 .) 9
. ,
Dr.
Cr.
Rs.
5.
. ,
200
200
Rs
200
Purchases Account
. ,
Dr.
Cr.
Rs.
To Mistake in totalingofPurchasesbook
6. 2000
Rs
200
. DiscountColumn 100
1900
100
Discount Account
Dr.
Cr.
Rs.
To Ram (OmissioninRecording)
II.
: 150'
135
. 15
135
100
Rs
150
15
Mahesh

134
Maheshs a/c
Dr.
To Suspense a/c
135
135
(Goods sold to Mahesh for Rs.150 but Rs.15 entered in his A/c,
now rectified)
.
100
Suspense a/c

Purchases a/c
To Suspense a/c
Dr.
Purchases a/c 100
Purchases a/c
100
7. 6

Credit
(Purchases Book undercasted, now corrected)

1,907
100
Rectification Entries
Particular
(1) Rakesh
Dr.
To Suspense a/c
(Being sales of Rs.1,200 having been posted as

Rs.120 only Now rectified)
(2) Vinod
Dr.
To Suspense a/c
(Being omission in posting sales to Vinod, now

rectified
(3) Bhasker
To Suspense a/c
L.F. Dr.
Rs.
1080
500
Dr.
36
Dr
(Bing rectification of wrong posting of purchases

from Bhaskar Rs.315 as Rs.351)
(4) Suspense a/c
To Wages a/c
(Being rectification of wrong posting of Wages

paid Rs.1545 as Rs1554
(5) Purchases a/c
Dr.
135
200
Cr.
Rs.
1080
500
36
(Being
To Suspense a/c
rectification
of
the
purchases Book by Rs.200)
undercasting
of
200
(6) Discount a/c
Dr.
To Suspense a/c
100
(Being rectification of omission to record discount,
100
Rs 100 Allowed to Ram)

Suspense Account
Dr.
Cr.
To Balance b/d
(Difference
Balance)
in
Rs.
1,907
Trial
To Wages a/c
Rs.
By Rakesh
1080
By Bhaskar
36
By Vinod
500
By Purchases a/c
200
By Discount a/c
100
1916
(2)
1916
(Two Sided Errors ),
1. - 500
2.
3.
4.
7.14
(Rectification of two sided
errors)

136
1.
500
Wrong Entry Purchases a/c
Dr.
To Dinesh
Correct Entry-
Dinesh Dr.
Rectifying Entry
500
500
500
To Sales a/s 500

To Sales a/c 500
200
To Purchases a/c 500

.
Wrong Entry-Cash a/c

Correct Entry-
Dinesh Dr.-1000
2.
.
Dr.
To Gupta & Co.
Cash a/c
200
200
Dr.
200
To Bad Debts Recovered a/c
Rectifying Entry-Gupta & Co.
200
Dr.
200
To Bad Debts Recovered a/c
1. 450
2. 1000
3. 2000
500
(Solution)
200
4. 800
5.
. ,
137
Wrong Entry
Correct Entry
(1) Raman
Dr.
450
Ram
To Sales a/c
Rectifying Entry
Dr.
450
450
Ram
Dr.
1000
2,000
Dr.
1,000
1,000
Drawings a/c
To Cash
Dr.
800
500
Dr.
1000
To Cash
Furniture a/c
1,000
Dr.
1000
2,000
Dr.
800
Dr
800
Dr.
500
1.
2. 250
3.
4. 2505
920
500
500
. ,
2055
Dr.
To Dinesh
520
100
5. 560
Salary a/c
500
750
800
Misc.Exp.a/c
500
To Cash
9 ,

800
To
00
Salary a/c
To Cash a/c
2,000
2,000
Machinery a/c Dr.
To Cash
a/c
Dinesh
Dr.
Purchases a/c
Machinery a/c
To Cash a/c
1,000
To
a/c
(4) Miss. Exp a/c
1,000
Trade
Exp a/c
Furniture a/c
To cash a/c
Dr.
To
a/c
(3) purchases a/c
450
50
Drawings a/c
To Cash a/c
450
To Raman
a/c
(2) Trade Exp a/c
Dr.
To Sales
10
6. 1250

(Solution ) :
Journal Proper of Jaipur Metal Ltd.

Particular
L.F Dr.
(1) Purchases Returns a/c

To Suspense a/c
Dr.
750
Dr.
270
(Purchases returns book was over casted by
Cr.
750
Rs.750 now the error

Corrected)
(2) Raman
To Suspense a/c
(Being the rectification of error.by which Raman

was Credited in
138
270
Excess)
(3) To Suspense a/c
To Customers
Dr.
110
Dr.
2,055
110
(Discount allowed to customer wrongly posted to

debit side of his
a/c now corrected)

(4) Sales a/c
To Suspense a/c
Dr.
To Machinery a/c
450
(Being the correction of error by which sales a/c
2,505
was credited
Instead of Machinery a/c

(5) Kamal Dr.
1,120
To Suspense a/c
(Debit balance of Kamals a/c had been shown
1,120
to credit side on the
Beginning of the year, now corrected)

(6) To Suspense a/c
Dr.
To jain & Co.
To jain & Sons.
2,500
1,250
1,250
(Jain& Sons wrongly debited previously instead of crediting jain & Co.
Now error corrected.)
Suspense Account
Rs.
To Customers a/c
To Machinery a/c
To jain & Co
To jain & Sons
110
450
1,250
1,250
Rs.
By Balance b/d
920
By Raman
270
By Purchases Returns a/c

By Kamal
3,060
750
1,120
3,060
139
7.15
-
(ConclusiveProof)

(2)
(1)
()
, ,,
140
7.16
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
7.17
(Practical Questions)
1. 31
2001
From the following balance taken from the books of M/s Surana &
Co Prepare a Trial Balance as on 31stMarch, 2001:
Stock (1-4-2000) Rs...44,000: Bills Receivable Rs.18, 000; Bills
Payable Rs 14,800; purchases Rs.1, 56,000; Purchases Returns Rs 2000;
Sales Rs.2, 40,000; Sales Returns Rs.5200 Salaries & Wages Rs.10,
000; Insurance Premium Rs 2,800; Sunday Debtors Rs.1, 20,000 Sunday

Creditors
Rs
Rs.3200Capital
74,400;Carriage
Rs.71600
Interest
Rs.3200;Commission
on
Capital
received
Rs.2800;Stationary
Rs5600;Office Expenses Rs 3200 Furniture Rs.4,000; Cash Rs.2,000;Bank

Balance Rs.19,000;Rent and Taxes Rs.4,400 Carriage on Sales Rs.5,800
{Ans: Total of Trial Balance Rs.4, 06,000
2.

Total
of
both
sides
of
ledger
accounts
of
atrader
follows,preparea Trial Balance from that by balanceing method.

S.No.
Name of Ledger Accounts
is
as
Debit Total Credit Total Rs.

Rs.
141
1.
Cash in Hand
3.
Capital Account
2.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
6610
Cash at Bank
16200
11300
20150
Rams Loan a/c

Karma Chand
5200
Bs Account
6400
As Account
4280
Cs Account
600
Ds Account
Es Account
Stock Account
Scooter Account
Sales Account
500
24.
4200
360
550
200
320
1,35,200
1,35,200
30
Total
180
300
Rent Account
3200
1330
Discount Account
2200
800
Bad debts Account

Interest Account
80
9060
1200
Los by fire Account
6400
Wages Account
Telephone Rent Account
2900
300
7000
Purchases Account
5700
7000
70200
re Account
68000
2000
Drawings Account
5360
290
[Ans.: Total of Trial Balance Rs. 1, 00,250]

3.
30 ,2001 -
Prepare a Trial Balance from the following ledger balance on
30 June, 2001
th
Name of Account
Rs
Purchases a/c
40,000
Sales a/c
Machinery a/c
Tools a/c
Building a/c
1,00,000
1,00,000
8,000
28,000
142
Loan a/c
20,000
Bank a/c
40,000
Cash a/c
2,000
Opening Stock a/c
28,000
Printing Charges a/c
200
Wages a/c
400
Repairs a/c
280
Salaries a/c
920
Debtors a/c
16,000
Discount a/c (Dr.)
400
Discount a/c (Cr.)
600
Rent a/c
200
Carriage a/c
200
General Expenses a/c
400
Coal and Gas a/c
800
Capital a/c
1,29,200
Creditors a/c
16,000
[Ans.: Total of Trial Balance Rs. 2, 65,800]

4.
: -
The following is the Trial Balance prepared by an inexperienced Book

keeper. Redraft it in Correct from and given necessary working notes Trial Balance
For the Year ending on 31stMarch, 2001

Name of Account
Credit Balance
Debit Balance
Rs.
Rs.
Opening Stock a/c
30,000
Machinery a/c
20,000
Capital a/c
Furniture a/c
25,000
2,500
3,000
40,000
Debtors a/c
5,000
Bank Overdraft a/c
2,500
Creditors a/c
Purchases a/c
143
Discount Allowed a/c

Sales a/c
Loan
from
a/c
150
5,000
1,500
500
600
2,500
1,08,350
1,07,150
5,500
Sales Return a/c
Interest on Investment
250
a/c
Purchases Return a/c

Advertisement a/c
Loan a/c
450
4,000
Salary a/c
on
65,000
Investment a/c
Interest
Ramesh
Carriage a/c
Wages a/c
2,000
Ramesh
Drawingsa/c
Total
50
[Ans.: Total of Trial Balance Rs. 1, 15,250;

Suspense Account Cr.Rs.15, 000]
5.

1. 2000
2. 3000
3.
4.
5.
500
1000
10000
6. 50

7.

3000
144
8. . 3500

9. 1500
10.
. 15
50
6.
1.

500
2.
950
.
,
3. 1390
4.
1930
5000

7. 450
8.
5. 1000
6.
920
. 500
1500
. .
9.
2500
10. 800
. 80
145
-8

8.0
8.1
8.2

8.3

8.4
8.5

8.6
8.7
8.8
8.9
8.0
8.1
1.

2.
1.

2.
8.2

146
8.3
8.3.1

1.
- , ,
2.
/ ,
3.
4.
5.
8.3.2 -
1.
, , ,
, , , ,
, ,
2.
3.

4.
147
8.4
(DeferredRevenueExpenditure)

1. ,
2.
3. /
4.

/ -
1. 200000
2.
3.
5000
50,000
4.
20000
5.
100000
6. 10,00,000
(Hut)
1.
2.
3.

4.
'
5. '

6.

148
1. -
5000
2. 50,000
3.
10000
4.

50,000
100000
5.
'
1.

2.

3.
150000
4.

5.
8.5
1.
, ,
2.
8.5.1
-
,

( )
, -
3.
8.5.2
1.

149
2.
3.
(Subsidy)
8.6
, ,
8.7
, ,
(Capital Expenditure)-
(RenenueExpenditure) -

(DeferredRevenueExpenditure) -
(Revenue Receipt ) -
(CapitalReceipt) -
8.8
1. .. , . , :
2. .. :
3. .. , .. .
4. .. :
8.9
1.

2.
1.

150
2.
3.

4.
5.
Distinguish between Capital and Revenue with reference to the following:
1. Brokerage and stamp duty Rs.10, 000 expended on erection of

machinery.
2. Wages Rs.5000 expended on erection of plant.
3. Rs.10, 000 spent on repairs to a second hand engine in order

to put it in working order.
4. Rs.20, 000 spent on seating, decorating and electric fitting of a

cinema house.
5. Rs.1500 paid for municipal taxes in respect of a building.

6. Replacement of a worn out part of plant.
7. Rs.1000 carriage paid on goods sold.
8. Rs. 10,000 spent on repairs before using a second hand car to

put it in useable condition.
151
-9

9.0
9.1
9.2
(Closing Entries)
9.2.1
9.2.3
9.2.2
9.3
9.4
9.5
9.2.4
9.6
9.0
9.1
9.2
(JournalProper )
9.2.1 (TradingAccount)
TradingAccount ,
152
(i) TradingAccount
Dr.
To Stock Account (opening)

To Purchase Account
To Direct Expenses Account

(For Closing opening stock, Purchase Account and Direct Expenses
Account)
Sales Account
Dr.
(ii) Stock
Account(closing)
Dr.
To Trading Account
(For Closing Sales A/C and Closing Stock Account)
(iii) Purchases returns Accounts
To Purchases returns Accounts
Dr.
(For closing Purchases returns Accounts)
(iv) Sales Accounts
To Sales returns Accounts
Dr.
(Forclosing Sales returns Accounts)
(iv) Trading Accounts
To Profit & Loss Accounts
Dr.
(For transfer of gross profit to Profit& Loss Account)
: (Gross Loss)
9.2.2 - -
1. Profit& Loss Account
Dr.
To Expenses Account / Losses Account

(to be credited separately)
(For Transfer of losses / expenses)

2. Income / Gains Accounts
(to be debited separately)
Dr.
(For Transfer of income / gains)

3. Profit & Loss Account
Dr.
153
To Capital Account
(For transfer of net profit)

.
9.2.3
(net Loss)
9.4
Illustration :
For the following items give closing entries and then prepare
Trading and Profit & Loss Account

Stock on April 1 ,2000
st
Purchase
Commission received
Rent, Rates and Taxes

Salaries and Wages
Sales
Returns Outwards
Returns Inwards
Sundry Expenses
Bank Charges
Discount received
Rs.
4,00000
9,80,000
6500
86000
1,20,000
16,21,000
30,000
24,000
25,000
500
7,500
20,000
Carriage on sales
17,000
Discount allowed
Lighting and heating

Postage
Income from investment

Commission paid
Interest paid on bank loan
5,300
22,000
3,000
5,000
10,000
5,500
The stock on March 31st, 2001 was valued at Rs.2, 60,000

154
Journal Proper
Date
2001
March 31
Particulars
st
Trading Account
Dr.
To Openingstock Account
L.F.
Dr.
Cr.
13,70,000
Rs.
Rs.
To Purchases Accounts
400000
950000
To Carriage Inwards Accounts
20000
(Being entry for transfer of

opening Stock, Purchases
& Carriage Inwards Accounts)

Sales Accounts
Dr.
Closing Stock Account
Dr.
To Trading Account
1597000
260000
1857000
(Being entry for transfer of Sales
Accounts and Closing Stock Account)

Sales Account
To Sales returns Accounts
Dr.
24,000
Dr.
30,000
Dr
4,87,000
Dr.
2,94,300
(Being entry for transfer of Sales
24,000
Returns Account)
Purchases Returns A/c
To Purchases Accounts
(being entry for Transfer of Purchases

Returns Accounts)
Trading Accounts
To Profit & Loss A/c
(Being entry for transfer of gross profit
4,87,000
to profit & Loss Account)

Profit & Loss account
To Rent, Rates& Taxes A/c

Salaries & Wages A/c
86,000
1,20,000
Sunday Expenses A/c
30,000
25,000
Bank Charge A/c
500
Discount A/c
5,300
Carriage Outwards A/c
17,000
CommissionPaid Account
10,000
Lighting & Heating A/c
22,000
Postage A/c
3,000
Interest Paid Account
5,500
(Being Closing entry for transfer of

expenses to Profit & Loss A/c)
Commission Received A/c
Dr.
155
6500
Discount Received A/c
Dr.
Income from Investment A/c
7500
Dr.
To Profit & loss A/c
5000
(Being closing entry for transfer
19,000
Of Income)
Profit & Loss A/c
Dr.
To Capital A/c
2,11,700
(Being entry for Profit Transferredn To
2.11.700
Capital Account)
Trading & Profit & Loss Accounts
For the year ended 31st March, 2001

Particulars
Amount
Particulars
Amount
Rs.
To
Opening
stock
Purchases
Rs.
4,00,000
9,80,000
Less Return
By Sales
16,21,000
Less Returns
24,000
15,97,000
30,000
9,50,000
Carriage on
20,000
By Closing Stock
2,60,000
Purchases
Gross Profit c/d
4,87,000
18,57,000
To
Rent
&
Rate
&
86,000
18,57,000
By Gross Profit B/d
4,87,000
Taxes
Salaries & Wages
1,20,000
By
Commission
6,500
Received
Sundry Expenses
25,000
Bank charges
500
Discount allowed
5,300
Carriage on sales
By
Income
7,500
from
5,000
Investment
17,300
postage
3,000
Commission paid
Interest
By Discount Recd.
paid
on
10,000
bank
5500
Loan
Lighting and Heating
22,000
Net Profit transferred to
2,11,700
capital a/c
5,,06,000
9.4
5,06,000

156
9.5
1. . . , .. :
2. .. :
3. . , . :
9.6
1.
2. The balance standing in the books of Mr. Raj Kumar on March

31st, 2001 are as follows.
You are required to pass necessary closing journal entries in

respect of them.
Wages
Bank Charges
Stock
Bad Debts
Carriage Inwards
Office Expenses
Discount Received
Sales
Sales Return
Discount Allowed
Purchases
Purchases Returns
Interest Paid
Salaries
Carriage on sales
Rent ,Rate and Taxes

Insurance Premium
Commission Received
Rs.
46,000
1,000
60,000
1,500
5,000
3,000
,000
3,00,000
10,000
4,000
2,00,000
5,000
5,000
7,000
2,500
3,700
800
1,000
157
Closing Stock Valued Rs.65, 000
3. Make journal entries in joural Proper for the following Transactions:

(i) Purchases Machinery from Paliwal Traders Rs.1, 00,000.
(ii) An amount of Rs.5,000 due from kailash become bad debts

and nothing was
Received from him.
(iii) Goods stolen away Rs.25, 000, Goods given away in charity
Rs.5000.
Goods taken away for personal use Rs.7, 000.
(iv) Sold furniture to Gopal Rs.20, 000.
158
- 10
-
(Trading and Profit & Loss Account)

10.0
10.1
10.2
10.2.1
10.2.2
10.2.3 -
10.3
10.4
10.5
10.2.4
10.6
10.0
-
1.
2.
- -
3. -
10.1
10.2

159
10.2.1 (Trading Account)
(Gross Profit/Loss)
=
,

- ,

(Direct Expenses) -
, , , , , ,

(Indirect Expenses)
Trading Account
For the year ending 2xx1
Dr.
Particulars
Cr.
Amount Particulars
Amount
To Opening Stock
Direct Expenses
Rs.
Purchases Less Returns
Gross Profit
Closing Stock
1.
(Stock)
1.
2.

By Sales Returns
Rs.
Closing Stock A/c
Dr.
To Trading Account
''
'
160
2.
(Purchases)
Drawings Account
Dr.
To Purchases Account
Advertisement Expenses Account
3.
(Sales) -
Returns
Sales
4. (Wages)
Dr.
To Purchases Account
SalariesandWages
SalariesandWages -

(WagesAccount
5. (Customs and Import Duty) -
6. , (Freight, Carriage, Cartage)
7. (Royalty) -
(
161
8. , , ,

(Gas,Electricity,Water,Fueletc.) -
9. (PackingMaterials) -
10.2.2 (ManufacturingAccount)
1. (Cost of raw material Consumed) Rs.
Opening Stock of Raw Material
xx
Add : Purchases of raw Materials
xx
xx
Less : Closing Stock of Raw Meterial

Cost of raw Meterials Consumed

xx
xx
, ,
2. (Cost of Conversion)
3. (Scrap) -
162
(Waste material)
4. (Work-in-progress) -
Manufacturing Account of .
For the year ending
Dr.
Particulars
Amount Rs.
Cr.
Particulars
Amount
Rs.
To work in progress
By Sales of Scrap
Raw Material Consumed
Work in Progress
Carriage Inward
Cost of goods produced
(Opening Bal.)
Freight, ImportDuty,
At the end (Closing Bal.)

Transferred
A/c
Dock Duty etc.
Manufacturing Wages
Motive Power
Coal ,Gas and Water

Oil and Grease
Factory Light &
Heating
Factory Insurance
Repairs to Factory
Building
Repairs to plant &

Machinery
Depreciation on Plant &

Machinery
163
to
Trading
Depreciation of Factory
Building
10.2.3 - (Profit & Loss Account)

/ -
, , ,
Profit & Loss Account of.
For the year ending.
Dr.
Particulars
Amount Particulars
Rs.
To Salaries
By Gross profit b/d
Insurance
Discount Received
Rent and Rates

Bank Charges
Postage and Telegrams

Telephone Charges
Printing and Stationery

Legal Expenses
Office Lighting
Interest Received
Commission Received
Dividends
Bad Debts Recovered

Profit on sale of
Investment / fixed asset

Net Loss
(Transfer to Capital A/c)
Bad Debts
Advertising
Carriage Outwards
Traveling expenses
Trade Expenses
164
Cr.
Amount
Rs.
Discount Allowed
Interest Paid
Depreciation
Provision for Repairs

loss by Fire
Loss by theft
Net Profit
(Transferred to Capital A/c

-
1.
2. (Salaries) -
3.
(Interest) -
( )
4. (Commission) - -
5.
(Trade Expenses) -
(Miscellaneous
Expenses) -
6.
, (Rent,Rates and Taxes) -
7. (Insurance) - :
165
8. (Bad Debts) - ,
, - .

9.
(Advertisement Expenses) -
. - 50,000
11. (IncomeTax) -
.,
. = 4,50,000
.)
12. (Packing Expenses) -

50000
45,000
(5
10
- '
10. (Depreciation) -
(Samples)
(PackingExpenses)
166
:-
- -
10.2.4
Question 1.
The following are the Trading and Profit & loss Account of Mr. X for
the year ending 31st march 2001. Redraw them in proper from giving
reasons for the correction.
Dr.
Particulars
To Purchases
Closing Stock
Salaries
Drawings
Wages
Rent
Amount
Rs.
4,66,800 By Sales
55,110 Profit on Consignment

11,010 Interest on capital
19,170 stock 1 Jan,2000
65,590 Commission
2,250 Discount
General Expenses
17,470
Bad Debts
11,800
interest on Loan
Net Profit to balance

Sheet
Sheet
Solution 1.
Particulars
Cr.
Amount
Rs.
5,59,900
19,080
7,500
50,310
27,900
11,250
3,000
23,740
6,75,940
6,75,940
Trading and Profit & Loss Account for the year ending 31stMarch, 2001
Dr.
Particulars
To Opening Stock
Cr.
Amount
Rs.
Particulars
50,310 By sales
Purchases
4,66,80 Closing Stock
Gross Profit c/d
32,310
Wages
65,590
167
Amount
Rs.
5,59,900
55,110
6,15,010
6,15,010
Salaries
11,010 Gross Profit b/d
32,310
General Expenses
17,470 Commission
27,990
Bad Debts
11,800
Net Profit taken to
37,600
Rent
Interest on Loan
Interest on Capital
Balance Sheet
2,250 Profit on Consignment
19,080
3,000 Discount
11,250
7,500
90,630

90,630
:- -
, ,

Question 2.
From the following particular of Shri Rakesh, prepareManufacturing,

Trading and profit & Loss Account for the year ending March 31st,
2001.
Trial Balances as on March 31st 2001

Dr.
Particulars
Stock on 01.04.2000:
Raw materials
Work-in-process
Amount
Rs.
20,000
50,000
Finished Goods
1,00,000
Purchases of Raw Materials
3,00,000
Manufacturing Wages
Factory Rent
Carriage on Raw Materials
1,00,000
50,000
30,000
168
Cr.
Amount
Rs
Salary of Works Manager
20,000
Printing & Stationery
10,000
Office Rent
20,000
Bad Debts
10,000
Sales
Land and Building
3,00,000
Plant & Machinery
2,00,000
Depreciation on Plant
20,000
Sundry Debtors
50,000
Sundry Creditors
Cash in Hand
50,000
Capital
13,30,000
Raw Materials
6,00,000
3,00,000
4,30,000
13,30,000
Closing Stock on March 31st, 2001

50,000
Work- in- process
40,000
Finished Goods
1,00,000
Solution 2.
Manufacturing, Trading and Profit & Loss Account for the year ending
March 31st, 2001
Dr.
Particular
To Opening Stock :
Raw Materials
Work-in-process
Raw Material Purchases
Manufacturing Wages
Factory Rent
Carriage on Raw Materials
Salaries of Works Manager
Cr.
Amount
Rs.
Particular
By Closing Stocks:
20,000 Raw Materials
50,000 Work-in-process
3,00,000 By Cost of Goods
Manufacturing Durning
1,00,000
the year
50,000
30,000
20,000
169
Amount
Rs.
50,000
40,000
5,00,000
Depreciation on Plant
20,000
5,90,000
To Opening Stock
5,90,000
By Sales
6,00,000
Finished Goods
1,00,000
Finished Goods
1,00,000 Closing Stock
Manufactured
5,00,000
Cost of Goods
Gross Profit c/d
1,00,000
7,00,000
7,00,000
To Office Rent
20,000 By Gross Profit b/d
Bad Debts
10,000
Printing and Stationery

Net Profit
1,00,000
10,000
60,000
1,00,000
1,00,000
10.3
, -
10.4
1.
(Opening Stock) -
2. (Closing Stock) -
3. (Cost of Conversion) -
4.
(Cost of Goods Sold)
5. (Cost ofProduction) -

170
6.
(Direct Expenses) -
7.
(Indirect Expenses) , ,
8. (Gross Profit) -
9.
(Net Profit) -
10. (Work in progress) -

11. (Scrap) -
10.5
1. : .. , ..
2. : ..
3. : ..
4. : .. ..
10.6
1.
2.
3. 1.
2.
3.
4.

5.
6.
4.
7.

1. .............
171
2.

............. ..............
3. ...................
4.
..............
5. .............
6. ....... ...... ....

7.
.............
(v) The following is the Trial Balance of Mr. Ram Lal as on march 31st,
2001
Dr.
Particulars
Amount
Rs.
Ram Lals Capital
Stock on 01.04.2000
46,800
Purchases & Sales
3,21,700
Freight & Carriage
18,600
Salaries & Wages
9,300
Returns
8,600
Rent and Taxes
Cr.
Amount
Rs.
88,210
3,89,600
5,800
5,700
Sundry Debtors and Creditors
24,000
Bank Loan @ 16% P.A

Bank Interest
900
Printing and Advertising
14,600
Misc. Income
Cash at Bank
8,000
Furniture & Fittings
2,330
Discount
14,800
5,800
250
1,800
General Expenses
11,450
Insurance
1,300
Postage & Telegrams
2,330
Cash in Hand
380
Travelling Expenses
870
Drawings
40,000
5,18,660
172
5,18,660
Prepare Trading and Profit & Loss Account for the year ended 31st
March, 2001.The Stock on March 31st, 2001 was valued at Rs. 17,000.
(vi) The following information is given to you from the books of a
manufacturer in respect of the Year ended March 31st, 2001.

Particulars
Amount
Rs.
Stock of Raw material on 01.04.2000
25,000
Freight Inward
8,500
eight Outward
6,000
Wages Direct
Sales
18,000
indirect
14,000
4,18,000
Stationery
1,500
Travelling Expenses
5,000
Office Salaries
26,000
Interest on Loan Paid
1,800
Returns Inwards
5,000
Returns Outwards
3,500
Power & Fuel
8,500
Coal Consumed
9,000
Work in-progress on 01.04.2000
Depreciation on Furniture & Equipments

Repairs to plant and Machinery
Scrap Sales
7,000
3,000
4,650
3,700
Purchases of Raw Materials
2,50,000
Work-in-progress 31.03.2001
4,000
Bank Interest Received
2,600
Electricity and Telephone Expenses
6,000
(3/5 Factory,2/5 Office
Selling Expenses
6,000
Miscellaneous Expenses
14,000
Stock of Raw Materials 31.03.2001
22,000
Stock Finished Goods

Opening
30000
173
Closing
40000
you are required to prepare Manufacturing, Trading and Profit &
Loss Account for the year ended 31st March. 2001.
174
-11

Balance Sheet

11.0
11.1
11.2
11.3
11.4
11.5
11.6
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)

(viii)
(ix)
(x)
(xi)
11.7
11.8
11.9
(xii)
11.10
11.11
11.0
-
(i)
(ii)
175
(iii)
(iv)
(v)
11.1
( )
, , ,
11.2

(Meaning of Balance Sheet)

Capital +Liabilities = Total Assets
Balance sheet of ................................. as on ...........................................

11.3
(Forms of Balance Sheet)
Balance Sheet of..................................................
Liabilities
Bank overdraft
Outstanding
Expenses
as on......................................................
Amount Rs.
Assets
Cash
Bank
Bills Payable
Prepaid Expenses
Long term Loans
Debtors
Creditors
Capital
Bills Receivable
Stock
176
Amounts Rs
Add : Profit
Investments
Less : Drawings
Furniture
Plant & Machinery

Building
Goodwill
( Liquidity Order )
( Permanency Order )
- , ,
11.4
() (Assets)
, ,
(CurrentAssets)

/ ,
(LiquidAssets)
177
, ,
(FixedAssets)
BlockCapital)
4
(WastingAssets)
- ,
( Plant)
- , ,
(IntangibleAssets)
(TangibleAssets)
(FictitiousAssets)
, /
(Liability)
() (Classificationofliabilities) -
(LiabilitytotheProprietor) -

OwnersEquity

(LiabilitytoOutsiders) -
- , , ,
() :
- ' , ,

178
() :
, , ,
11.5
(Vertical
presentation of Final Accounts)

:
(Income Statement )
Profit & Goods A/c for the year ending.............................................

Amount
Amount
Opening Stock
Add : Direct Expenses
Rs.
Sales
Less : Cost of Goods Sold

Add : Purchase
Rs.
Less Closing Stock
--
Gross Profit
Add other Income

Less : indirect Expenses
Office Expenses
Depreciation
Interest
Selling and Distribution
Net Profit

Expenses
Balance Sheet of
As on
179
Rs.
Rs.
(A) Fixed Assets :
Land & Building
Furniture & Fixture
Plant & Machinery
Total (A)
Current Assets :
Cash
Debtors
Bank
Stock
(a) Total Current Assets

Less ; Current Liabilities
Creditors
Bills Payable
Outstanding Expenses
(b) Total Current Liabilities
----
(B) Working capital (a-b)
----
Total (A+B)
Financed by :
Capital as on (opening)
Less : Drawings
Add : Profit
Loans
Total
11.6. (Adjustments in Final

Accounts)

-
(Adjustments)
180
.

-
(ClosingStock) -
(OutstandingExpenses) -
Dr.
To Outstanding expenses A/c
(Being Outstanding Expenses brought in to books)

Concerned Expense A/c
,
-
Example:
Given the flowing extract from Trial Balance as on March 31st, 2001
Trial Balance
Dr.
Salaries
55,000
Additional Information
Cr.
-
Salary Rs.5, 000 for the month ofMarch, 2001 has not yet been paid.
You are required to pass necessary adjusting entries and show how
The items would appear in firms Final Accounts.
Solution;
Journal Proper
Dr.
Rs.
Salaries A/c
To Outstanding Salaries A/c
Dr.
181
5,000
Cr.
Rs.
5,000
(Being Salaries due but not paid)
Dr.
Profit & Loss A/c
To Salaries
55,000
Add : Outstanding Salaries
5,000
60,000
Balance Sheet of ................. as on 31st March, 2001
Liabilities side
Rs.
Current liabilities :
Outstanding Expenses :
Outstanding Salaries :
5,000

60,000

5,000

3. (Prepaid Expenses)
Prepaid Expenses A/c
To Concerned Expenses Account
Dr.
2,000
Particulars
Prepaid Expenses A/c

(UnexpiredExpenses )

10,000
Journal Proper
Prepaid Insurance A/c
Dr.
Dr.
To Insurance Premium A/c
(Being insurance premiumpaid in advance)

182
Rs.
2,000
Cr.
Rs.
2,000
Profit and loss A/c for the year ended.............
Insurance Premium
10,000
Less : Prepaid Insurance Premium

2,000
8,000
Balance Sheet of .............. as at ...............

Assests
Rs.
Prepaid Insurance Premium A/c

4. (Accrued Income)
2,000
Accrued Income a/c
To Concerned income Account
Dr.
Accrued Income Account
(NominalAccount) , :
5. (Unearned Income)
in Advance)
(Income Received
concerned Income A/c
To Income Received in Advance Account
Dr.
Example :
Trial Balance as on 31st March, 2001

Dr.
12% Loan
Cr.
2,00,000
183
Interest on Loan
Received up to Dec., 2000

Rent received
18,000
5,000
15,000
.
Journal Proper
Dr.
Accrued Interest A/c
Cr.
6,000
To interest A/c
(Being interest on loan due but not received)

Rent A/c
Dr. 5,000
To Rent Received in Advance A/c
(Being rent received in advance)
6,000
5,000
Profit & Loss A/c for the year ended 31st March, 2001
Rs.Cr.side
By Interest on Loan
18,000
Add Accrued Interest
6,000
By Rent
24,000
15,000
Less Received in Advance
5,000
10,000
st
Balance Sheet of .......................... as on 31 March, 2001

Liabilities
Amount Rs.
Rent Received in Advance
5,000
Assets
Amount Rs.
Accrued Interest
6,000
6. (Depreciation)
, ,
Depreciation A/c
To Concerned Asset A/c
(Being depreciation on concerned asset)

184
Dr.
Example:
Following is the extract from a Trial Balance as on 31st March, 2001.
Show Journal entries and relevant information in Profit & Loss A/c and
Balance Sheet at the end of the year.
Particulars
Dr.
Cr.
Plant and Machinery
10,00,000
Rs.
Building
Rs.
5,00,000
Additional information
i.
Charge depreciation on Plant and Machinery @ 15% per annum.
ii. Charge depreciation on Building @5% annum.
Solution :
Journal
Dr.
Rs.
Depreciation A/c
Dr. 1,75,000
To Plant & Machinery A/c

To Building A/c
& Machinery and Building)
Profit & Loss A/c for the year ended March 31st 2001
Dr.
Cr.
Plant & Machinery

Buildings
Rs.
1,50,000
25,000
(Being depreciation charged on Plant
To Depreciation
Cr.
1,50,000
25,000
1,75,000
Balance Sheet of ................. as on March 31st, 2001

Assets
Plants & Machinery

185
10,00,000
Less : Depreciation
1,50,000
Buildings
5,00,000
Less : Depreciation
25,000
8,50,000
4,75,000
7.
(Interest on Capital)

Interest on Capital Account

To Capital A/c
Dr.
Being interest allowed on Capital
8. (Interest on Drawings)
Drawing A/c
To Interest on Drawing A/c
Dr.
(Being Interest charged on drawings)
Example:

1,2000 2,00,000
01.04.2000 10,00,000
.

186
50,000
10
Jouranal
Dr.
Cr.
Rs.
Interest on Capital A/c Dr.
Rs
1,10,000
To Capital a/c
(being interest on capital allowed)

Drawings A/c Dr.
1,10,000
2,500
To Interest on Drawings A/c
2,500
(Being interest charged on Drawings)

:
Profit & Loss A/c for the year ended 31st March, 2001
Dr.
To Interest on Capital
Cr.
1,10,000 By Interest on Drawings
2,500
Balance Sheet of ....................as on March 31st, 2001

Liabilities
Amount Rs.
Capital
Add : Additional Capital

Add : Interest on Capital
Less : Interest on Drawings
Assets
10,00,000
2,00,000
12,00,000
1,10,000
13,10,000
2,500
13,07,500
9. (Provisions for bad Debts )
Amount Rs.

(Provisions for bad &DoubtfulDebts)

Profit & Loss A/c
Dr.
187
To Provisions for bad andDoubtfulDebt A/c
(Being the provision for DoubtfulDebt)
(Bad Debts) -

Bad Debts A/c

Dr.
To Concerned Debtor A/c
(Being bad debts)
Provision for Bad & Doubtful Debts A/c
Dr.
To Bad debts
(Being bad debts charged to provision for bad doubtful debts A/c)
- 20,000
5,000 25,000
10,000
11,000
.
1st2000
.
2,00,000

1000
. 10
Dr.
Provision for Bad & Doubtful Debts A/c
1,000
Rs.
To Bad Debts
188
, ,
Journal
Particulars
Cr.
Rs.
1,000
(Being transfer of bad debts to provision

for bad & doubtful A/c)
Profit & Loss A/c
Dr.
10,000
To Provision for Bad &
Doubtful Debts A/c
10,000
(Being entry for additional amount
for provision for bad & doubtful debts)

:
,000 = 10,000
. 2,00,000
10,000
: 20,000-10,000 = 10,000
. : 10
1 1,000-1
20,000
Ledger
Bad debts
Rs.
2001
March 31
To debtors
Rs.
2001
1,000 March 31
By Prov.for Bad &

Doubtful Debts
1,000
Provision for Bad and Doubtful Debts

2001
March 31 To Bad Debt
March 31 To Balance c/d
2001
1,000 April 1By Balance b/d
11,000
March 31 By P&L A/c
10,000
20,000 2001
21,000
21,000
2001
April 1 By Balance b/d
Profit & Loss A/c for the year ended March 31, 2001
To Bad Debtors
Rs.
1,000
Add : Provision required
20,000
Less : Existing Provision
11,000
21,000
10,000
Balance Sheet of ................as on March 31, 2001

189
20,000
Liabilities
Assets
Rs.
Current Assets
Debtors
2,00,000
& Doubtful Debts
20,000
Less : Provision for Bad
1,80,000
10. (Provision for Discount on Debtors)

:
'

()
Profit &Loss A/c
Dr.
To Provision for Discount on Debtors
()
Discount A/c
Dr.
To Debtors A/c
()
Provision for Discount on Debtors Dr.

To Discount A/c
11. (To Provision for Discount on Debtors)

Provision for Discount on Debtors

To Profit & Loss A/c
Dr.
(Being provision made for Discount

on Creditors)
Discount A/c
Dr.
To Prov. for Discount on Creditors

190
12.
()
i.
Samples A/c
To Purchases A/c
ii. Profit & Loss A/c
To Samples A/c
Dr.
Dr.
()
Drawing A/c
()
Dr.
To Purchases A/c
, :
Stock Destroyed A/c
Dr.
To Trading A/c
Insurance co A/c
Dr.
P&L A/c
Dr.
To Destroyed A/c
()
1.
Sales A/c
To Debtors
2. :
Stock A/c
()
Dr.
(Sales Price)
Dr.
(Cost Price)
To Trading A/c
191
()
Commission = Profit before charging commission
------------------------------------------------ X Rate of Commission

100 + Rate of Commission
11.7 (Illustrations)
Illustrations -1
The following is the trial balance of Shri Om Parkash as on 31st March,

2001you are required to prepare Profit &Loss Account for the year ended
31stMarch, 2001 and Balance Sheet as on that date after making the
necessary adjustments;
Dr.
Rs.
Debtors and Creditors
5,00,00
Outstanding Liability fir expenses

(Stationery & Printing)
55,000
Wages
1,00,000
Carriage Outwards
1,10,000
Carriage Inwards
50,000
General Expenses
70,000
Cash Discount
20,000
Bad Debts
10,000
Motor Car
2,40,000
Furniture & fitting
1,10,000
15,000
Advertisement
85,000
Insurance
45,000
Salesman s Commission
87,500
Postage & Telephone
57,50
192
Cr.
Rs.
2,00,000
Salaries
1,60,000
Drawing
20,000
Rates & Taxes
25,000
Capital
Purchases & Sales
14,43,000
15,50,000
Stock on 1.4.2000
19,87,500
2,50,000
Cash in hand & at Bank
70,500
36,30,500
36,30,500
Adjustment :
1. Stock on 31st March ,2001 was valued at Rs. 7,25,000
2. A provision for bad and Doubtful Debtors is to be created to the

extent of 15% on debtors.
3. Depreciate furniture and fittings by 10% and motor car by 20%
4. Shri Om Prakash has withdrawn goods worth Rs.25, 000 during

the year.
5. Sales include goods worth Rs. 75,000 sent out to Suresh & Sons
on approval and remaining unsold on 31stMarch, 2001. The cost of
the goods was Rs.50,000
6. The salesman are entitled to commission of 55 on sales.

7. Debtors include Rs. 25,000 bad debts.
8. Printing & Stationery expenses of Rs55, 000 relating to 1999-2000
had not been provided in that year but were paid in this year by
debiting outstanding liabilities.
9. Purchases include purchases of furniture worth Rs.50,000
Solution :
Books of Om Prakash
Trading and Profit & Loss Account
Particulars
To Opening Stock
To Purchase
Less : Drawings
Less : Furniture
For the year ended March 31st 2001

Amount Rs.
15,50,000
2,50,000
25,000
By Sales
14,75,000
Less : Goods on
By Closing Stock
By Stock with
193
Amount Rs.
19,87,500
Approval
15,25,000
50,000
Particulars
75,000
19,12,500
7,25,000
Customers
To Wages
1,00,000
To Gross Profit c/d
8,12,000
To Carriage Inwards
50,000
(Stock on Approval)
50,000
26.87,500
To Salaries
1,60,000
To Rent and Rates
To Postage and Telephone

To Insurance
To Printing & Stationery

To General Expenses
To Depreciation on Furniture
(11,000+5,000)
To Depreciation on
Motor Car
To Salesmans Commission
(5%on 19,12,500)
To Advertisement
To Carriage Outwards
To Provision for Doubtful Debts

(5% on 4,00,000)
By Gross Profit b/d
8,12,500
25,000
57,500
45,000
15,000
70,000
16,000
48,000
95,625
85,000
1,10,000
20,000
Cash Discount
20,000
Net profit
10,375
Bad Debt (10,000+25,000)
26,87,500
35,000
8,12,500
8,12,500
Balance Sheet of Om Prakash as on 31st March, 2001

Liabilities
Capital
Amount Rs.
14,43,000
Assets
Furniture
Amount Rs
and
1,10,000
Fitting
Add : Net Profit
10,375
Addition
14,53,375
Less : Drawing
50,000
1,60,000
45,000
Less : Depreciation
16,000
(20,000+25,000)
1,44,000
14,08,375
Motor Car
2,40,000
Less : Depreciation
48,000
Bill of last year paid

(1999-2000)
1,92,000
55,000
Debtors
13,53,375
(5,00,000-75,00025,000)
Salesmens
Less : Prov.for Bad
194
4,00,000
Commission
&
Outstanding
Doubtful debts
(95,625-87,500)
8,125
Creditors
2,00,000
20,000
3,80,000
Cash in Hand & at
70,500
Bank
Stock
Stock
7,25,000
with
50,000
customers
7,75,000
15,61,500
15,61,500
Working Note: outstanding expenses for Printing & Stationery (1999-
2000) have been Paid during the year by debiting
outstanding expenses account. This item has directly

been Deducted from capital B/s as the same was
Illustration-2
included in Capital last year in the from of profit.
From the following trial balance of Krishan Kant, prepare Trading and
Profit & Loss Account for the year ended 31st March, 2001 and Balance
Sheet on that date after giving effect to the adjustments.
Dr.
Capital
Rs.
Drawing
32,500
Returns
5,540
Stock on 1.4.2000
Carriage Inwards
Deposits With Mr.k

(Interest Free)
Carriage Outwards
Loan to Neeraj
(@12%given on 1.4.2000)
Interest on the above loan
1,74,450
12,400
1,80,000
8,400
7,250
10,000
8,550
Purchases & Sales
11,29,700
Goodwill
17,320
Debtors & Creditors
Rs
13,750
Rent
Rent outstanding
Cr.
40,000
195
600
1,300
12,79,140
30,000
Advertisement
9,540
Bad Debts
4,000
Cash
600
Provision for Doubtful Debts

Patents & Trade Marks
12,000
5,000
Discount
3,300
Wages
7,540
Plant & Machinery
30,000
(Brought on 1.4.2000)
15,11,440
15,11,440
Adjustments :
i.
Increase bad debts by Rs.6,000; Make provision for Doubtful
ii.
The value of closing stock is Rs.1,87,920
Debts @ and provision For discount on debtors @ 5%
iii.
Wagesinclude Rs.2, 000 paid for erection of machinery.
iv.
Provide for depreciation of machinery @ 10%p.a.
Solution:
Books of Krishna Kant
Trading and Profit & Loss Account for the year ended 31stMarch, 2001
Dr.
Cr.
Particulars
Amount Rs.
To Opening Stock
1,74,450
To Purchases
11,29,700
Less : Returns
Particulars
Amount Rs.
By Sales
12,79,140
Less : Returns
5,540
8,400
12,73,600
11,21,300
To wages
7,540
Less : Machinery A/c
2,000
Closing Stock
1,87,920
5,540
To Carriage Inwards
12,400
To Gross Profit c/d
1,47,830
14,61,520
To Rent
8,550
14,61,520
By
Gross
Profit
1,47,830
b/d
To Advertisement
9,540
By
Interest
on
600
Add : Outstanding
600
Loan
To Bad Debts
Add:
Further
4,000
bad
6,000
1,200
debts
Add : Provision (New)
3,400
13,400
Less : Old Provision
12,000
196
To discount
1,400
To Carriage Outwards
3,300
To
7,250
Provision
for
Discount
On debtors
1,530
(5% on 30,600)
To
Depreciation
3200
on
Machinery
To Net Profit
1,14,260
1,49,030
1,49,030
Balance Sheet of Krishna Kant as on 31st March, 2001

Liabilities
Capital
Amount
Rs.
Add : Profit
32,000
(30,000+2,000)
Less : Depreciation
1,47,500
1,14,260
1300
Outstanding
30000
28,800
5,000
Deposits With Mr.K
13,750
Loan to Neeraj
10,000
Interest accrued on Loan

Debtors
Less : bad Debts
34,000
Doubtful debts
:
Provision
discount on debtors
40,000
600
6,000
Less : bad Debts for
Less
17,320
3,200
Patents & Trade arks

261760
Creditor
Rs.
Machinery
32,500
Rent
Amount
Goodwill
1,80,000
Less: Drawing
Assets
3,400
for
30,600
1,530
Stock
Cash in Hand
29,070
1,87,920
600
2,93,060
293060
11 .8.

197
11 .9.
11.10.
1. : . . : -1
2. . . , . .
3. . . . , . .
4. : . . , .
198
11.11.
, ,
3
4
5
The following Trial Balance is extracted from the books of Surendra

as on 31stMarch, 2001.
Dr.
Rs.
Capital
Drawing
Debtors and creditors

Loan on Mortgage
Interest on Loan
Cash
Provision for Bad Debts
30,000
1,95,000
3,000
20,500
Stock (1.4.2000)
68,390
Cash at Bank
35,550
Motor Vehicle
Land & Buildings

Bad debts
Purchases & Sales
Purchases Returns & Sales Returns

Carriage outwards
Carriage inwards
Salaries
Rates, Taxes&Insurance
Advertisement
Discount
General Expenses
Bills Receivable & Bills Payable

Rent
Cr.
Rs.
2,60,000
1,04,000
95,000
7,100
1,00,000
1,20,000
5,250
6,64,580
78,210
24,400
10,96,420
13,460
29,290
70,290
32,640
28,910
34,890
4,400
68,820
26,840
1609720
1609720
199
2,500
Prepare Trading and Profit & loss Account for the year ended 31st
March 2001
And
Balance
adjustment:
Sheet
as
on
that
after
considering
the
following
1) Stock on 31st March, 2001 was valued at Rs.67, 500.
2) Interest on loan 10% p.a.is outstanding for six months.
3) Salaries outstanding Rs.7,500 and rates outstanding Rs.3,500

4) Prepaid insurance Rs.1,500
5) Depreciation is to be provided on Land and Buildings at 2.5% and

motor Vehicle 20%
6) Goods costing Rs.7,580 (Sale price Rs.10,000) were sent on

approval on 25th March,
2001 and recorded as sale Last consent has been.
7) The provision for doubtful debts is to be maintained at 5% on

debtors.
8) Provide for managers commission at 10% on net profit after

charging such commission.
6. (V) The following is the scheduleof balance as on 31.3.2001

extracted from the books of Shri GovindParticulars
Dr.
Cr.
Rs.
Cash
Rs.
2,400
Bank
2600
Debtors
86,000
Furniture & Fixtures
21,400
Stock as on 1.4.2000
62,000
Office Equipments
16,000
Buildings
60,000
Motor Car
20,000
Sundry car
Loan from Virendra
Reserve for Bad Debts

Purchases
Purchases Returns
43,000
30,000
1,40,000
200
3,000
2,600
Sales
Sales Returns
4,200
Salaries
2,30,000
11,500
Rent for Go down
5,500
Interest on loan from Virendra
2,700
Rate & Taxes
2,100
Discount all wed& received
2,400
Carriage Outwards
1,600
2,000
Freight on Purchase
1,200
Drawings
12,000
1,800
Electric Charges
2,200
Insurance Premium
5,500
General Office Expenses
3,000
Bad Debts
2,000
Bank Charges
1,600
Motors Car Expenses
2,600
Capital Account
4,71,200
1,62,000
4,71,200
Prepare Trading and Profit & Loss Account for the year ended
31stMarch, 2001 and the
Balance Sheet as at that date after making provision for the following1. Depreciate
1) Building used for business by 5%

2) furniture and Fixture by 10 %
3) Office equipment by 15 %
4) motor car by 20%
2. Value of stock at the end of the year was Rs.44,000

3. One month rent for godown is outstanding.
4. Interest on loan from Virendra is payable at 12% p.a. The Loan

was taken 1.5.200
5. Reserve for bad debts is to be maintained at 5% on debtors.
201
6. Insurance premium includes Rs.4,000 paid towards proprietors life

insurance policy and the Balance of the insurance charges cover
the period 1.4.2000 to 30.6.2001
7. Half of the building is used for residential purposes of Shri

Govind.
202
-12

12.0
12.2
(Addition)
121
12.3
12.4
12.5
12.6
12.7
12.8
12.9
(Subtraction)
(Multiplication)
(Division)
(Simple Fraction)
(Decimal Fraction)
12.10
12.11
12.0
-
12.1
examination)
( Re-
12.2 (Addition)
- 1
203
1.
(i) 108+109
(ii) 987+143
(vii) 987+0
(viii)
(iv) 19875+1300

:
(iii) 1989+987
(v) 9765+13210
:
17+117+1117+1117
(vi) 1495+1078
1989 39431 1990
22312 1991 37603

:
1989
: 39431
1990
: 22312
+ 37603
1991 :
= 99346
1. 857 , 359 1083

2.

: 17890
, 14689
28735
12.3 (Subtraction)

-3
-3
1.
(i) 543 -330
(ii) 965 - 515
(vii) 1464 - 899
(viii) 78542-54659
(iv) 196 -167

(ix) 543 - 0
(iii) 724 - 318
(v) 187 - 149
(vi) 607 - 259
(x) 100 - 1
(+) (-)
''- ''
- 4
1. 1085

852
204
595
2.
8000
2325
, 3439

3.
2515 2876
12347
?
12.4 (Multiplication)

-5
1.
(i) 117x1
(ii) 111x7
(iii) 9x99
(iv) 143x143
(v) 35x135
(vi) 156x1000
(vii)
(viii)
(ix) 99x0
1497x19
1493x1375
(x) 1000x156

: 486
36
1 = 486
36 = 486x36
- 6
1.
2.
18
2600
11
150
12.5 (Division)

: -
1. =
=
205
- 144 12 =12 x =
( x )

-( x )
= - ( x )
- 94 7 =13 3
: 4890 7
698
4890
42
69
63
: 60
56
: 48904 7 = 698, 4, I
7
1. 4920 12
2. 4640 13 I
3. 4590 6 I
: 324 12

12
= 324 ( )
1 = 324= 27 ( )
12
1.
520
1 8
2. 520
261040
, 1
206
: 350 I
:
2
350
5 175
5
35
7
1
: ( )
1. 0 : 2 2 350 175
350
2. 175 5 : 5 35
35 175
3. : 35 5 , : 5 7
7 ,
350 =2x5x5x7
:
, 2 , 3 5,7 ----------- 4,6,8,9 ,
- 9
1. 125
2. 250
12.6

1/2
( 1/2)
( 1/2) 7/2

207
1/4
''"
2/4
3/4
1/3
2/3
1/2,1/4,2/4,3/4,1/3,2/3
, ''
'''' 1/3 1 3

1/4,1/2,1/5,1/7
1 2 1 2 2 2
3 1 3 3 3

3 6 3 2 6 2
9 3 3 9 3
10
1.
(i)
3
4
(ii)
1
8
(iii)
5 2 2 5
> <
7 7 7 7
4
5
8
5
13
13
8
5
: (i)

13 13
8 5
8>5
>
13 13
(i)
208
-11
1.
'>' '<'
3
5
5
12
1
4
........
(ii)
........
(iii)
.......
7
7
17
17
20
20
2
2.

5
(i)
2 5 1
5
, , ,
-
3 7 9
11
- ,
2
5

7
21
2
5
:

7
21
2
23
12,
7
73
6
5
- , :
21
21
6 5
5 6
6> 5,
> <

21 21 21 21
12
1.
2.
6
21

2 5
5 2
>
<
7 21 21 7
5

6
(i)
(ii)
30
18
3 5
, (ii)
7 7
(i)
9 7
,
(iii)
10 10
20 23
,
42 42
2

4
2
:
2 4
2 2
2 2
1

2 2
4 2
2
:
209
() - , I
3 4 6
, , ( 1 )
5 6 8
() - , I
5 6 7 9
, , , ( 1 )
2 5 9 5
()
1
2
, ''
|
25
100
(ii)
(i)
1
2
(ii) 7
13
52
(iii)
9
72
1
3
(iii) 25
(iv)
4
8
(i) 8
13
(i)
( )+
7

9
1
2
1 (3 2 1 6 1 7
3 =
2
2
2
2
5
8
: 3
:
5
8
'' , 1 , 2 , 2 , 4
17
2
(ii)
22
3
(iii)
2
8
202
8
(iv) 9
3
7
66
(iv) 7
. .
. .
30,45
210
75 ( )

..
1.
, 18 24
18 =2x3x3
24 =2x2x2x3
18 24 -
2 3 3
2
2. : 18 24 =2x2x2x3x3=72
( )

, -
12,14,21
2 6,7,21
3 3,7,21
7 1,7,7
1,1,1
: . .=2x2 x 3 x 7 =84
- 14
1.
(i) 6,4,8
(ii) 12,16,18
(iii) 32,36,18,42
1.

1 3 1 3 4

6 6
6
6
2 3 1 2 3 1 6
2.

9 6 9
9
9
1.
2.
5
3

12
14
211
3.
2 5
12 6
(84 12) 5(84 14) 3 35 18 53
84
84
84

: 1
3
9
2
I
12
16
: -
5
17
=
12
12
9
41
2
16
16
17
14
:
12
16
17 14
12,16 ..( ):
+
12 16
(4 17 (3 41)
..=2 x 2 x 2 x 2 x 3 = 48
48
1
68 123
48
191
47
3 (
48
48
15
1.
7 8
9 12
1 1 1
(iv)
9 18 12
8 9 7

9 7 8
1 1 1
(v)
4 8 12
(i)
(ii)
1.
212
1 1 1

8 9 12
1 1 1
(vi)
7 4 12
(iii)
3 1
4 4
3 1 2
=
4
4
(i)
( )
2.
7 5
I
15 12
7 5
:
. . = 3 x 2 x 5 x 60 ( )
15 12
(4 7) (5 5) 28 25 3
1
60
60
60 20
:
16
1.
7 8
9 12
1 1 1
(iv)
9 18 12
8 9
9 7
1 1 1
(v)
4 18 12
(i)
1.
1 1
9 12
1 1 1
(vi)
7 4 12
(ii)
(iii)
, -
2x3=6 2 3
2 3 6

1 1 1
1 2 1 2 1

3 1 3
3
2 3 2 3 2 6
(ii) 3
3 1 3
3
3
(i) 2
2.
1 2
3 4
2 3 4
(ii)

3 5 7
(i)
1 2

3 4
2 3 4

3 5 7
2
12
8
35
(2 )
1
6
( 3 )
:
213
=
17
1.
1 7
9 12
(ii)
(i)
1.
1 3 6

4 5 9
(iii)
4 7
7 4
6
1
6 2 3 3 ( 6 3 )
2
2
1
1 1 1
2 I
4
4 2 8

' '
( ) ''
(
2.
1 2
3 5
1 5
2
5
( , )
3 2
5
2

1 5
5
( ,
)=
3 2
6
18
1. -
1 1
9 3
9 7
(iv)
7 9
(i)
1
3
9
9 64 24
(v)
8 72 3
1
3
(ii)
5
3
(iii) 3 2 1
1
2
12.7

() ( )
214
1 2 3 4 5 6 7 8 9 10
, , , , , , , , ,

10 10 10 10 10 10 10 10 10 10
1
2
3
,
.1, .2, .3 10
10
10
10

() -
:
14
1.4,
10
15
1.5,
10
123
12.3
10
1.

2.
123 12
12.3 3,10
3
3
12.3= 12
10
10
9 7
2
: 2 ,1

10 10
5
12.3=12+.3 12.3= 12
9
9
2 2 .9 2.9
10
10
7
7
(ii) 1 1 1 .7 1.7
10 10
2
(iii) 10
5
2 2 4
.4
5 2 10
(i) 2
.1, .2, .3, .4 ...... 0.1, 0.2, 0.3, 04,
: , ,
() ( )
215
100
3,.....................9
: 1 2,
1
2 3
,
,
100 100 100
9

100
1
2
3
0.01
0.02
0.06
100
100
100
4
5
3
0.04,
0.05,
0.06
100
100
100
7
8
9
0.07,
0.08,
0.09
100
100
100
239
:

100
...................
(0)
100 0 ( ) :
239
239
2.39
100
=100
1 =0.01
2 =0.02
10 =0.10
25 =0.25
,
( )

0.3 0.5

0.3
0.5
0.8
(
216
: 2.38,1.08 8.7
:
2.38
1.08
8.70
( 8.7=8.70)
12.16
: -
1.
2.
3.

: 3.25
: (:
=100 1 =
3.25
=3.95
1
100
70 =
70
100
=0.70
-=0.70
(=3.25 +0.70) : 3.95
70 ,
) :
: 0.94 0.68
:
0.94
- 0.68 =0.26
0.20

: 5
2.75
= 500
= 275
= 225
(=5.00-2.75)
: 2.25
19
1.
217
(i) 0.35,1.352.10
(ii) 1.32,1.03,0.07
2.
3.
(iii) 9.32,7.10,0.18
5.75 , 1.50 2.75 ,
1. 0.19
2. 1.00
3. 0.27 0.19
4. 20
1.50
50 5.75
6.00
, 2.50
3+3=3x2=0.6
0.3
0.3x2=
0.6
0.6
3+3+3+3=3x4=12
0.3+0.3+0.3+0.3=0.3x4=1.2
: 0.30
: 1 =0.30
(30 ) 4
4 =0.30x4=1.20
0.30
30
( 4
4 = 4
1.20
120
x4
1.20 1.20
'
'' - 38.50 5 0 : 5
19250
, : 192.50
218
10,100, 1000........

10,100,
: ,
1000.......

: 245 x 17=4165
(i) 245x0.17
(iv) 0.245x0.17
(ii) 24.5x1.7
(iii) 2.45x0.17
(v) 0.0245x1.7
(vi) 24.5x0.017
(i) 245 0.17 41.65

(ii) 24..5 .17 41.65
(iii) 2.45 0..17 0.04165
(iv) 0.245 0..17 0.04165
(v) 0.0245 1.7 0.04165
(vi) 24.50 0.0.017 0.41650
1.

( )
- (ii)
24.5 1.7 :
4165
, : 41.65
(1+1=2)
2.

(iv)0.245
0.17 : (3+2=5)
4165 5
:
3.
(vi) 24.5 24.50
2450x 17 245x 17
24.50 0.017
41650
0.41650
219
: 7.82 3
:
2.54
3
7.62
6
16
15
12 : 6 I
12
7.62 3=2.54
43.75 43.75 10 437.50

3.5 ( 10
(1)
125
125
12.5
)
43.75 43.75 100 4375.00

35 ( 100
(2)
125
125
1.25
)
43.75 43.75 100 43750.00
350 (
(3)
125
125
0.125
1000 )
0.4375 43.75 100 43.7500

.035 (
(4)
125
125
1.25
100 )

220
,
-
- 20
1.
(i) 93.40x5
(ii) 125.25x4
(iv) 117.45x1.5
2. 1.35
3.
(i) 1.18 2 (ii) 11.8 2

(iv) 7.5 05
(v) 0.35x1.10
(iii) 0.25x4
(vi) 0.35x10.5
15
(iii) 76.2 3
(v) 1.35 03
:
:
0035
0.035 0 ( ) + 3 ( )+5 ( )
1
1
1
0 3
5
10 100 1000
3
5
0
(. )
100 1000
10 3 5 30 5
1000
1000
35
7

1000 200
0.035
( = 3)
1
35
35
7
0.035
( )

1100 1000
200
0.035
- 21
1.
(i) 35.75
(ii) 125.257 (iii) 7.79
2.
(i) 2.035
(ii) 9.80
(iv) 0.989
(iii) 2.75
12.8
: 221
(iv) 1.23
1.
2.
3.
4. ()
1. = x +
2. = ( - )
3. = ( - )
4. = - (x )
()
5. ()

()
6. ()
()
()
12.9
-1
(i) 217
(ii) 1130
(iii) 2976
(v) 22975 (vi) 2573 (vii)
(iv) 21175
987 (viii)
-2
1. 2299
2. 61314
-3
(i) 213
(ii) 450
(vi) 348 (vii)
(iii) 406
585 (viii)
-4
-5
(i) 117
(ii) 777
(vi) 156000 (vii)
-6
1. 432
-7
23883 (ix) 543
(iii) 891
28443 (viii)
(1 =12)
(v) 38
(iv) 29
2. 2236
1. 1342
12368
(x) 99
3. 6956
(iv) 20449 (v) 4725
2052875 (ix) 0
2. 361400
222
(x) 156000
(i) 410 (ii) 372 4 (iii) 765
-8
(i) 65
(ii) 502
-9
(i) 5 5 5
(ii) 2 5 5 5
10
(i)
3 6 9 15 18 21
3
, , , ,

4 8 12 20 24 28
4
(ii)
1 2 3 4 5 6
1
, , , ,

8 16 24 32 40 48
8
(iii)
4 8 12 16 20 24
4
, , , ,

5 10 15 20 25 30
5
11
1.
2.
12
1.
2.
(i) <
(ii) <
(iii) <
3 4
,
5 5
25
30
3 5
(i)
7 7
15
18
9
7
(ii)
10 10
(i)
(ii)
(iii)
20 23
42 42
13
1.
2.
3.
14
1.
1
4
17
(i)
2
1
(i) 8
2
(i)
(i) .. =24
15
1.
(i)
13
9
16
(ii)
1537
504
1
4
22
(ii)
3
1
(ii) 7
3
1
8
202
(iii)
8
2
(iii) 25
8
(ii)
(ii) .. =144
(iii)
1
2
66
(iv)
7
3
(iv) 9
7
(iii)
23
72
(iii) .. =2016
(iv)
223
(iv)
1
4
(v)
11
24
(vi)
10
21
1.
(i)
17
1
9
(ii)
1.
(i)
18
1.
(i)
1
3
(ii)
19
1.
3.
(i) 3.80
(iv) 2.29
20
25
63
(iii)
1
27
1
27
(ii) 2.42
(v) 0.47
1
36
20
21
(iv)
81
49
(vi) 0.08
4. 4.75
(ii) 501.00
(iii) 1.00
(iv) 176.175
3. (i)
0.59
(ii) 5.9
(iii) 25.4
(iv) 4.5
1.
2.
143
125257
(ii)
4
1000
35
8
(v) 2
(vi) 9
1000
10
(i)
(iii)
779
1000
(vii)
12.10
Arithmetic
Negative
Division
Divisor
Quotient
Comparison
Decimal
BoUkowing
Positive
Dividend
Remainder
Fraction
1
24
(vi)
4
21
(v)
81
512
(iii) 116.60 2. 10.00
476.00
21
(v)
(iii) 1
1. (i)
2. 20.25
1
36
1
10
(ii)
(iii)
(iv)
Least common factor

224
989
1000
4
(viii) 1
1
(iv)
3
4
(v) 0.385
(vi) 3.675
Half
One Fourth
One Third
12.11
(Reference Book)
(1) Maths for Class -4,5,6,7,8-N.C.E.R.T New Delhi
(2) - , 4,5,6,7,8 - ,
225
-13

(Algebraic Operations)

13.0
13.1
13.2
13.3
13.4
13.5
13.6
( )
( )

()
(Operations on Algebraic Expressions)
()
()
13.7
13.8
13.9
()
(Rational Algebraic Expression)

13.10
13.11
13.12
13.0
(Positive) (Negative)
226
13.1
(Algebra)
13.3
, 13.8

, , , ,
(Polynomial)
13.2
Expressions)
(Rational
10,9/5,0.5 ,
, -
10, -15, -0.5 ,

''+'' , , +10,
+9/5 +0.5, -
, , - 10, - 9/5 0.5
1. (+) (+) = + 2 4=8
2. (-) (-)= + - 2 - 4 = +8
3. (-) (+)= - (-2) (4) =- 8
4. (+) (-) = - (2) (-4) 8
4
2
2
4
6. (-) (+) = -
2
2
4
7. (+) (-) = -
2
2
4
8. (-) (-) = +
2
2
5. (+) (+ = +
-1
(i) 3-(-6) (ii) (-4) (-5) (iii) (-5) (-5)

(iv) 3+(-6) (v) -3 (-3) (vi) (-1) (-7)
13.3
1,2,3,4

, - ,
100 , 12 , 14 , 5
227
, a.b.c.x.y.z.p.q.t, , , , ,

40
40+ 50 =90
, 50

, 50
, 'x'
= (x +50)
( )
13.4
, , ,
2 3 2+3
, a 5 = a +5 ( a )
, a b = a+b
:
5 3 5 - 3
a 5 =a 5
a b = a - b
a a = a - a= 0
5 3 5 3 = 15
a 5 = a 5=5a
a b = a b = ab
a b =a a = a2
xa

, 50
15 3 15 3
a
3
3
3 a 3 a
a
a
a b a b
b
a
a a a a
1
a
a 3 a 3
228
15
5
3
1. x 100
?
= x
=100

2. 100
= (x+ 100)
= (100-x)
= x
= (100 -8)
3. x
?
= x

=5
= x 5 = 5x
13.5

- 3y
- 2 x ,
- 15
= (2x+3y + 15)
2x+2y+15
, x y 2,3 15
(constant) ( ) ()
+, -, '
, 3x, a2, 3abc, ax. 2bx, 3a2. b2c2, x + y, 4x 2y, 42x+2y2 -
2x+3y+ 15 2x, 3y 15
2a + 3b 2c 2a , 3b 2c
2
1. , ,
3x, a2, 5x, xyz, 3a2b2c2 + -

2.
3y, 4x 2y, 2p +3q
2
, , x+y, 2x+

229
3.
2a+ 3b 4c,4x + 2y - z,5a 3bc 10 x +y +z

2
, + - ,

13
5 5 5 5 5
5 5 5
: 5 5 = (5)2, = 52
5 5 5 = (5)3 = 53
a a (a)2, = a2
a a a= (a) 3=a3
a2 ''a 2'' ''a '' a3
a4 a 4 ,
a 3
p p p p p p=p6
a a a a a a a a a a = a10

a 1a1 , 1 ,
: 1 1
a
(degree)
5x2y7 2+7 = 9 , : 9
x y 5 (zero)
x3 +
2x5+3x+1 x ,
: 3,5 1 ,
5 (Linear),
(Quadratic)
(Co-efficient)
(cubic)
, 3x 3 x 3 , x
, 3
230
, 5x
5 , x
5x2 = (5x) (x) x 5x
2x2y2 x2y2 2
p2q2x2 x2 p2q2
- x x -1 , [ -x = -1 (x)]
x x +1
(numerical
coefficient) 3a 3xy 3

-
(1) x + 2x
(2) 2ab + 5ba
(3) 2a + 2b 2c
(4) 2ab2+ 3b2a
(5) 2ab2+ 3ba2
(6) 5ab + 2bc3ba
(1) x 2x x
: x 2x
(2)
(3) ,
, a,b, c -
(4) ab2, b2a, ,
ab2 a
1 b 2 b2a a 1. b 2 ,

231
(5) ab ba ,
2
(6) : 5ab -3ba ,
- ,
: () , (
)
(i) x+y+2x+3y2
(ii) 2x2 + y2 + z2 + 3x2
(iii) 4y2z2 + 3z2x2 3z2y2+2xyz xy + 7yxz
: (i)
(ii)
x 2x y 3y2
2x2 3y2 y2 z2
(iii) (4y2z2 3z2y2) (2xyz 7yxz) 3z2x2 - xy

- 2
1.
(i) x + 3a
(ii) 3ab2c3+ 10 a, b, c
1
2
1
3
x 9
(iv)
y 9
1
4
(iii) p q r , p,q , r,
(v)
(vi) x
x
y
2. x,y z (i) Xyz (ii) 3x2yz (iii) -yzx5
3. (-7xy2z3)
(i) x
(ii) y 2
(iii) zx3 (iv) 7xy
4. x y xy 3x+5y 7y3
13.6
()
232
, 3 x 5x
x
3x + 5x = (3+5) x
= 8x
1. , 3x 5x

3x + (- 5x)
=3x+[1(-5) x]
= [3+(-5)]x
= (3-5) x [ (+) (-) = -]

= -2x
2. .
2x2 + 4x2
= (2 + 4) x2
=6x2( 6x2+2= 6x4 )
:2ab, 3ab ab
:
2ab+ 3ab+ ab
= (2 + 3 + 1)ab [ ab=1 ab]

=6ab
:-3xy -5xy
:
-3xy+ (-5xy)
= (-3) xy+ (-5) xy

= [(-3) + (-5)]xy
= [-3 - 5) xy
= - 8xy

:8x y -3x y
2
233
8 x 2 ( 3x 2 y )
[8 (3)] x 2 y
[8 3] x 2 y
[5 x 2 y ]
: 8x2y 3x2y
: 8x y+3x y x y xy ,
2
x y
8x2y+3x2y = (8x2y + 3x2y)
: 8xy, 7xy, -2xy

:
8 xy 7 xy 2 xz 2 xy
8 xy 7 xy 2 xy 2 xz
(8 7) xy + 2xz
=13xy + 2xz
: - ,

-2xz 13xy 2xyz
3x+ 5y2x 3y
(3 x 5 y ) (2 x 3 xy )
3x 5 y 2 x 3 y
3x 2 x 5 y 3 y
(3 2) x + (5 - 3) y
=5x + 2y
(4ab + 7bc 2cd), (ab 2cb + 3cd) (2ab + cd 8bc)

(4ab + 7bc - 2cd) + (ab - 2cb + 3cd) + (2ab + cd - 8bc)

= 4ab + 7bc - 2cd + ab - 2cb + 3cd + cd - 8bc
= (4ab + ab + 2ab) + (7bc - 2bc - 8bc) + (-2cd + 3cd + cd) ( cd = bc)
= (4 + 1 + 2) ab + (7 - 2 - 8) bc + (-2 + 3 + 1) cd
= (+7)ab + (-3)ab + (2)cd
= 7ab - 3bc + 2cd
1.
2cb = 2bc
2. !r

--3
234
1. 3ab, 5ab, -7ab 20ab

2.
3.
2cb = 2bc
(9 x 2 7 y 3 )
(i) Ax2 + c 2x2 5x + 9
(ii) Pqr + 7xyz+8 3 6xyz 2pqr

(iii) 9t2 7x + 5 11t2+ 20 6x
()
()
15x 7x
:
(15x) - (7x)
= 15x 7x
= (15 7) x
= 8x
: 12x -5x
:
(12x) - (-5x)
= 12x + 5x [ (-) (-) = +]
= (12 + 5)x
= 17x

. -16xy 3xy
:
(-16xy) - (3xy)
= 16xy - 3x [ (-) (+) -]
= (-16 - 3)xy
= 19xy

: 25x y
2
- 8x y
2
235
(25x 2 y 2 ) - (-8x 2 y 2 )
= -25x 2 y 2 + 8x 2 y 2 [ (-) (-) = +]
(25 8)x 2 y 2
17x 2 y 2

: (3x+ 5y) (2x 3y)

:
3 x 5 y (2 x 3 y )
3 x 5y - 3x + 3y
(3 2) x + (5 - 3) y
=1x + 8y
= + 8y

6x -7y 8z 2x 2y + 3z
:
1.
(6 x - 7x - 8z) - (2x 2y - 3z)

= 6x - 7y - 8z - 2z - 2x + 2y - 3z
:
(i) (6x -7y 8z) + ,
(+) ( 6x) = 6x
(+) (- 7y) = -7y
(+) (- 7y) = -8z
(ii) (2x 2y + 3z) - , :
(-) ( 2x) = 2x
(-) (- 2y) = 2y
(-) (+ 3z) = -3z
2. = (6x - 2x) + (-7y + 2y) + (-8z - 3z)
-
3. = (6 - 2) x + (-7 + 2) y + (-8 - 3) z
4. = 4x 5y 11z
236
+, -
( ), { } [ ]
,

+
(-)
1. (+) ( ) ( (+9) (+2) = + 18)

2. (-) (-) ( (-2) (-5) = +10)
3. (-) ( ) - ( (-2) (+5) = - 10)

4. (+) (-) - ( (+2) (-5) = - 10)
x - [x + {x -y - (+2x + 3y)}]
: x - [x + {x -y - 2x - 3y] ( )
= x - [x + x -y - 2x - 3y]
= 1x - 1x - 1x + 1y + 2x + 3y
= (1x - 1x - 1x + 2x) +(ly + 3y)
= (3-2)x + 4y
lx + 4y = x + 4y
- 4
1.
(i) 100x3 50x3

(ii) 17x 7x
(iii) 4xy + 7ab ab + xy
(iv) a + bx2 + 4x t2 7t + 10
2.
(i) ( 9x + a + b) - ( 6x+ 2b + 3b) + 7x + 10

(ii)
(iii)
100x2 + 7y2 {(36x2 +y2) (6x2 10y2)} + y2

pqr + rst (3rst 7y) (106 + 6pqr)
()
10
40
= 400
40
10

237
10
= 10 x
= 10x
(i) X y = xy
(ii) 2x 3y = 6xy
(iii) x n x = x2( )
(iv) 2a 2a = 4a2 ( )
(v) 2abc 5a = 10 a b c = 10a2bc
(vi) 4xy 4xy = 2abc = 24a4b3c

(vii) ,
= 3 4 2 = 24
'a = a1 a2 a1 ( )
= a
(1+2+1)
= a4
'b' = b1 b1 b1
= b(1+1+1)= b3
'c' , = c
: = 3ab 4a2b 2abc = 24 a4 b3 c =
24a4b3c
x, y, z, a, b,
: x = 3, y = 2 z = 4
(i) 5x + 2y + z (ii) 3xy - 4y
: (i) 5x + 2y + z
x = 3, y = 2 z = 4
= (5 3) + (2 2) + (1 4)
15 + 5 + 4 = 24
3xy 4y + 3xz
x = 3, y = 2 z = 4
238
= (3 3 2) - (4 2) + (3 3 4)
= 18 8 + = 46
,
:
: 4x 5y
(4x) (5y) = (4 x) (5 y)
= (4 5) (x y)
= 20 = 4 5
() = xy = x y
: = 20xy
''

, ''

: -
a a = a2
a 2 a 2= a
a3 a4 =a
(2+2)
= a4
= a7
(3+4)

. 2x2y 3xyz
: (2x2y) (3xyz)
= (2 x2 y1) (2 x1 z1)
= (2 3) (x2 x1) (y1 y1) (z1)

= (2 3) (x2+1) (y1+1) (z1)
= + 6x3y2z
: 4p q r , 2 q r
2
2 3
-3p qr
2
: (4p2q3r) (2q2r3) (- 3p2qr2)
= (4 2 -3) (p2 p2) (q3 q2 q1) (r1 r3 r3)

= (- 24) (p4) (q6) (r6)
239
= - 24 p4 q6r6
: :
: 4 (2a + 3a)
:
4 (2a + 3a)
= 4 (5a) ( )
= (4 5) a = 20a
4 (2a + 3a)
= (4 2a) + (4 3a) ( )
= 8a + 12a
= 20a ( )
: -
(3a + 4b) 2c
(3a+ 4b) 2c
= (3a 3c) + (4b 2c)
= (3 2) (a c) + (4 2) (b x c)
= 6 ac + 8 bc

: (a + b) (c + d)

(a + b) (c + d)
= (a + b) c + (a + b) d (
= ac + bc + ad + bd( )
- ( )
a b
c+d
(c a) (c b) + (d a) + (d b)
240
= ac + bc + ad + bd
.
: (2x + 3y) (3x 3y)

:

= (2x + 3y) (3 3x 2y)
= 2x (3x 2y) + 3y (3x 2y)

(
(2x 3x) (2x -2y) + (3y 3x) + (3y - 2y)
= 6x 2 4xy + 9xy -6y 2

= 6x 2 5xy - 6y 2 ( 9xy 4xy )

+ 6x + 3y
+ 3x - 2y
(2 3) X 2 9xy
-4xy - 6y2 ( )
6 x 2 5 xy - 6y 2
: { - (x+ y) (a + b)}
:
{-xy (a + b)}( )
= {(-xa) + (-x b) + (-y a) + (- y b) }
= {- xa xb ya yb}(-1 )
= - 1 {+ xa + xb + ya + yb}

- x y
+a + b
a ( x ) (a )( y )
+b(-x)+b(-y)
-ax -ay -bx by (- 1 )
- xa - xb - ya - yb
= -1 {+ xa + xb + ya + yb}
--5
241
1. 3x2 (7x3 + 2x2y 3xy2)

2.
(i) (-21 abc) (- 5a2b)

(ii) (-7rs) 3pq
3. (2x+7) (3y+ 2) 4. (3a+ 7) (2b6a)
5. (x+1) (x + 2) (x+ 3) 6.
(i) (a b) (a + b) = a2 b2
(ii)
(iii)
(a + b)2 = a2+ 2ab + b2

(a b)2=a2+ 2ab + b2
(iv) (a + b)3 =a2+ 2a2b + 3ab2+ b3
()
, 20 5
20 5=4 20 / 5 = 4 20 , 5 5
6xy 2x = 3y
6 xy
=3y
2x
6xy , 2x 3y
: 45x4y
9xy2
45 x 4 y 3 45 x 4 y 3
= 2
9 xy 2
9 x y
4-1
= 5 x y3-2 ( )
= 5x 3 y
2 2
: -21x y z ( 7 xyz )
:
21x 2 y 2 z 21 y 2 y 2 z1
=

7 xyz
7 x1 y1 z1
3 x 2-1 y 21 z11 (
)
3 x 1 y1 z 0
3xy
: 12x4y
(6x y )
3 2
242
12 x 4 y 4 12 x 4 y 4 z 4
=
6 x 3 y 2 6 x3 y 2 z 2
- 2 x 4-3 x y 4-2
2xy 2

2
: (4 x + 2x) 2x
12
6 2 (6 x 2 12)
4 x 2x
(
)
2x
4 x 2 2 x1
2 x1 2 x1
4 21 2 11
x
2
2

2x 1
3
2
. (15x - 5x + 25x) (-5x)
:
(15x 3 - 5x 2 + 25x)
(
(-5x)
15 x 3 5 x 2 25 x
+
+
5 x 5 x 5 x
3 x 2 x 5
: , .
(1)
(2) ( )

( - )
: ( x 14 - 9x =) (x - 2)
2
: (x + 14 - 9x) (x - 2)
2
1.
x 14 - 9x x
2
x2 9x + 14
2. x
: x
3.

(x - 2) x x2 2x
, x 9x + 14 -7x+14
2
243
4. (1)
7x x - 7
7 + 14
-7x+14 (0)
(-7x + 14) - (-7x+14) = -7x+14+7x - 14 = 0 .

, (- ) ( +) (-) ( - )
(x 2 - 9x + 14) (x - 2) = (x - 7)
(0) (x - 2) (x2 9x+14) , :
: (0)
= x
(x 2 - 9x + 14) (x - 2) = (x - 7)
x-2
x2
x 2 2x
7 x 14
7x 14
0
: 2x 3 + 7x 2 - x -12 (x + 3)
: x 3
2 x3 7 x 2 x 12
2 x 3 6 x 2
x 2 x 12
x2 3 x
0 4 x 12
4 x 12
4 x 12
2x 2 x 4
= (x + 3)
= (2x2 + - 4)
244
2 x2 x 4
x+3
2x x2 4x
+64 2 3x 12
2 x3 + 7x 2 x 12
= x , :
: (x + 3), (2x + 7x x -12)

3
(27x3 8y3) 3x 2y
: -
(i) x
(ii)
3x 2 y
27 x 3 8 y 3
27 x3
18x2 y
9 x2 6 xy 4 y 2
( : )
-8y3 18x 2 y
18 x 2 y
- 8y3 ( x
18x
12xy
( : x
3
-8y - 8y3
)
)
12xy 2 8y3
0
9 x 6 xy 4 y
1. (i) 27x 3 3x = 9x 2
2
3
2
(ii) (3x - 2y) 9x = 27x - 18x y
x2y : :
[ (-
18x y) (+ 18x y) ]
2
2.
-8y3
(i)
-8y
+18x2y 8y
18xy2y : x
(ii) 18xy2y - 8y3
3x = 6xy
(iii) = 18x y 3x = 6xy

2
2
2
(iv) (3x - 2y) 6xy = + 18x y - 12xy
245
3. : -8y3 + 12xy2
12xy2 -8y3
, x
(i) = 12x 2 3x = 4y 2
(ii) (3x - 2y) 4y = 12xy 2 - 8y 2
(iii) 0
(iv) = 0
: ((9 x 6 x 17 x 11) (3x -2)

3
: 3x -2 9 x 6 x 17 x 11
3x 2 4x -3
9x 3 6 x 2
-
12x 2 17 x 11
12 x 2 8 x
+5
, x 0
= x +
:
: (4x4+ 2x3+ 4x2 3x+ 18) (2x2 - 5)

:
2x2 5
4 x 4 2 x 3 4 x 2 3 x 18
10x 2
4x 4
2 x3 14 x 2 3 x 18
2x 3 5x
2 x2 x 7
(x
14 x 2 2 x 18
14x 2 35
2 x 53
246
: : x 1 x 2 ,
:
(4 x 4 2 x3 4 x 2 3 x 18 [{(2 x 2 5) (2 x 2 x 7)} (2 x 53)]

2 x2 x 7
X 2x2 5
4 x 4 2 x3 14 x 2
10 x 2 5 x 35
4 x 4 2 x 3 4 x 2 5 x 35
= ( x x)
(4 x 4 2 x3 4 x 2 5 x 35) (2 x 53)
4 x 4 2 x 3 4 x 2 5 x 2 x 35 53)
4 x 4 2 x3 4 x 2 3 x 18
=

-6
= , :
1. x 3 3 x 2 3 x 1 2x
2. x 3 9 x 2 14 x ( x 7)
3. 2 x3 3 x 5 ( x 1)
4.
( x 1) ( x 1)
3
13.7
,
4 9 2 2 2 2 2
a y , x y ,15ab 2c
17 12
5
4 2
1 3
2
(ii) a ab, a a
9
4
1 2
1 5 4
2
2
(iii) a 2b a, x x 3x
9
5
(i)
:
''
, (

247

: 4 x y, 2 x y 1.5 yx
2
4 x 2 y 2 x 2 y 1.5 yx 2
( )
(4.0 2.0 1.5)x y (4 =4.0 2 = 2.0 )

2
( )
= 7.5x y
1 3 2
3 2
3 2
: 6 p q , p q 4 p q
5
1
3 2
3 2
3 2
: 6 p q p q 4 p q
5
3 2
1
6 5 4 p q
( )
2
6 1 4 3 2
1 5 1 p q (: , )
30 1 20 3 2
p q
5
30 21 3 2
5 p q
9 3 2
pq

5
3 2 2 1 2 2 2 2
1
:
x y , x y , x y y 2 x 2
4
3
3
4
:
3 2 2 1 2 2 1 2 2
2
x y , x y , y x x 2 y )
4
3
4
3
3
1
1
2
x2 y2 x2 y2 y2 x2 x2 y
4
3
4
3
3
1
1
2
x2 y 2 x2 y 2 x2 y 2 x2 y
4
3
4
3
3 1 1 2 2 2 2
4 3 4 x y 3 x y

(
3 1 1
2
x2 y 2 _ x2 y
4 3 4
3
9 4 3 2 2 2 2
x y x y
3
12
2 2 2 2 2
x y x y
3
12
2
1
x2 y2 x2 y
3
6
1
2
= x2 y 2 x2 y
6
3
248
4
2
3
2
xy yz y 2 z; 4 x 2 y xy yz
3
5
3
. 5

4
1
1
yz xy 2 x 2 y 2 y 2 z
7
5
2
( )
4
2
xy yz y 2 z
5
3
3
2
4
xy yz x 2 y
5
3
7
1
4
1
xy yz y 2 z 2 x 2 y 2
5
7
2
1 2
4 3 1
2 2 4
2
2 2
xy _ yz 1 y z 4 x y 2 x y
5
5
5
3
2
7
2
6
4
1 2
2
2
xy yz y z 4 x y 2 x y
5
7
2
6
4
1
xy yz y 2 z 4 x 2 y 2 x 2 y
5
7
2

: 2x y
2
2 x y 14 x
2
1 2 2
x y
4
y 2 ( )
1 2 2
2 4 x y ( )
9 2 2
x y
4
3 2 3
4 2 3
:
ab c
ab c
5
15
:
249
3 2 3 4 2 3
5 ab c 15 ab c
3 4
ab 2 c 3 ( )
5 15
3 4
ab 2 c 3
5 15
9 4 2 3
ab c
15
1
5
ab 2 c3 ab 2 c3
3
15
1 2
2
2
2
: 5 x z 3 xz x z 2 xz
5
2
2
: 5 x z 3 xz
1
x 2 z 2 xz 2
5

1 2
2
5 x z 3 2 xz ( )
5
1 2
2
5 x z 3 2 xz
5
25 1 2
2
5 x z 5 xz
24 2
x z 5 xz 2
5

1
1 2 2 2
a b c 4a 2b 2c 2abc 2 a 2b 2c 2 3a 2b 2c a 2bc 2
2
2
: -
1 2 2 2
a b c 4a 2b 2 c 2abc 2
2
1
1
a 2b 2 c 2 3a 2b 2 c
a 2bc 2
6
2
( )
250
1 2 2
1 1 2 2 2
2 2
2
a b c 4 3 a b c 2abc a bc
2
2 6
1
1
a 2b 2c 2 7a 2b 2c 2abc2 a 2bc 2
3
2
2abc 2
7
1 2 2
a bc
2
1
1
3
1
1
abc a 2b 2 ab 2 a 2b a 2b 2
3
3
4
5
4
1 2 2 1 21 2 2 1 2 2 1 2
(ii)
x y xy x y x y xy
2
9
3
4
9
1
1 1 2 1
1 2 1 2
(iii) pqr pq p
pqr p q
8
8 8 16
16
3
(i)
1 2 3 3 3 2
qr ,
p qr
2
4
1 2 3 3 3 2
2 3
: 4 p q r q r
p qr
2
4
: 4 p q r ,
2 3
( ) - -
4 1 3
2
3
3
2
3
2
1 2 4 p p p q q r r r
3
p5 q6 r 6
2
3 5 6 6
pqr
2

: 2 x
:
1
2
y z x
4
3
251
2
2x y z x
4
3
2 1
2
2
2
x x y x z x
3 4
3
3
1
2 2
1 2
2
x1 x1 ( y x) 1 ( z x )
1 3
4 3
3
4 2 1
2
x ( xy ) ( zx )
3
6
3
4 2 1
2
x xy zx
3
6
3
: 3x
(x
)
1
1
y x 2 y
3
2
1 1
3x y x 2 y
3 2
1 1
1
1
3x 3 x 3 y 2 x 3 x 2 y 3 y 2 x

1 1
1
3 3 x x 3 2 xy 3 2 xy 3 2 x y
3 2 1 2 2
x 6 xy y (xy )
2
6 3
3 2 37 2 2
x xy y ( )
2
6
3
- 8
(i)
(ii)
(iii)
(iv)
1 7
9 p 2 q 2 r 2 pqr
2 5
1 3 2 4 5 2 2
x y y x y
4
5 9
1
1
x y x y
2
2
1 1
1
1
x y x y
2 3
2
3
252
( )
(v)
2.
(i)
1
p3q 4r 2
pqr
2
8

1
1
xy yz x 2 [ x 1, y 1, z 0 ]
7
5
13.8

2ab x a ax q x 2 y a
,
,
,
, ,
cpqr y b 3 x x 1 x b

''' ''''
(equivalent)

,
a a 2bc a( x a) a (b 2 1)
a
,
,
,

2
d abcd d ( x a) d (b 1)
d
(b 2 1)
abc x a
,
,
abc x a
(b 2 1)
(signofequality)

a a bc a ( x a ) a(b 2 1)
d abcd d ( x a ) d (b 2 1)

, , (Fractions)
A
C

B
D
A C AD BC

B D
BD
A C AD BC

B D
BD
A C AC

B D BD
(i)
(ii)
(iii)
253
A C A D AD

B D B D BC
(iv)
, ,

, , , , ,
1.
, ,
, 1216,24 ,
12 2 2 3
16 2 2 2 2
24 2 2 2 3
: , , -

: 12,16,24 , 2 2 2 2 3 = 48
, ,
, ab2,a2b ,
Ab2, a2b
b 2, ab
B2, b
B,1
1,1
: , = a a b b a b
2 2
: 6 p q 8 p q , , ,
2
6 p 2q 3 2 3 p p q q q
8 p 3q 2 2 2 2 p p q q q
3 3
: , 2 2 2 3 p p q q q = 24 p q
: 12 a b ,18a b , 24 ab 6a 2 b 2 ,
3 3
254
12a 3b3 2 2 2 3 a a a b b b
18a 4b 2 2 2 2 3 a a a a b b
24ab 2 2 2 3 a b
6a 2 b2 2 3 a a b b
4 3
: . . 2 2 2 3 3 a a a a b b b 72 a b
. .
1.
2.
. .

3. : ,
. .
(i) 12,18,24,6 . . =72
(ii) a b ,
b3 : . . = 72xa4xb3 = 72a4b3
2.
:a4
. .
-
12,16,24 . .
12 2 2 3
16 2 2 2 2
24 2 2 2 3
= 2 x 2 = 4
: . . = 4
. .
ab2 a2b . .
ab a b b
2
a 2b a a b
= axb
. . = ab
2
: 4a , 6 a 8a , . .
4a 3 2 2 a a a
6a 2 2 a
8a 2 2 2 a a
255
=2 xa
: . .=2a
: 5 x y z ,10 x yz , 25 x y z
2
. .
2 2
5 x 2 y 2 z 5 X X y y y z
10 x 3 yz 2 5 2 X X X y z z
25 x 4 y 2 z 2 5 5 X X X X y y z z
2 2
= 5 X X y z 5 x y z
2
: . . = 5x yz
1.
2.
: . .
. .
( )
3.

. .
(i) 5, 10, 25 ..= 5

(ii)

x,y,z x x2,y y z z
: . . = 5 x y z 5 x yz
2
4 3
11
11

43 7
11 11
3x x
y y
3x x 4 x
=
y
y
3x x
y y
(ii)
3x x 2 x
y
y
2x y x y
:

x
x
(i)
256
2x y x y
x
x
2 x y x y 2 x x)( y y
x
x
3x 3 11
x 3x 0 3
x 1

51.
3x
3
x
4a 3b 2a c
ab
ab
4a 3b 2a c
a b
4a 3b 2a c
a b
4a 2a 3b c
a b
2a 3b c
ab

-
3 7 2

10 15 25
45 70 12
150
103
150
(i)
2x 3 y
y
x
2 x2 3 y 2
xy
x,y . = xy
257
(ii)
2x 3 y
y
x
2x2 3 y2
xy
3x 5 y 2 x z
:

xz
yz
3x 5 y 2 x z
:
xz,yz . . = xyz
xz
yz
y 3x 5 y x 2 x z
=
xyz
3xy 5 y 2 2 x 2 xz
xyz

:
:
x
y
z

2ab 3bc ac
3c x 2a y 6b z
6abc
3cx 2ay 6bz
6abc
(i)
(ii)
(iii)
3 4 5 3 4 5 1

4 5 6 4 5 6 2
3 4 3 4 15

4 5 4 5 16
2 1 4 2 1 5 2 1 5 5

3 2 5 3 2 4 3 2 4 12
a b c abc a

b c d bc d d
2 x 4 y 2 y 2 x 4 y 3z

(ii)
3 y 5z 3z 3 y 5 z 2 y
2 x 4 y 3z 4 x
=
3 y 5z 2 y 5 y
(i)
258
5ab 2 6cd 2 3a 2 d 2
'
9a 2 c 7ad 2 7c 3 d 2
5ab 2 6cd 2 3a 2 d 2
:
( 12 x )
9a 2 c 7ad 2 7c 3 d 2
5 6 7 ab 2 cd 2 c 3d 2
9 7 3 a 2c ad 2 a 2 d 2
10b3c3
9a 4

1.
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
2 x2 3
3x
5x 7 1 5 y
3 7
x x
7p
1
2
2 2
pq
pq
ab
a
b
2 2 2 2
2
2
a b a b a b
x 2 y 3

pq xy
cd
5
r
1 1 1 1

x y x y
1 1 1 1

x y x y
13.9
,
1.
(generalrelationship)
2.

259
3. , , ,
4.
5.
6.
13.10
1. (i) +9
(ii) +20
(iii) +1
(iv) -3
(v) 0
1. (i), (ii) (iv)

(iii)
(vi) +
1
7
(v), (vi)
2.
X,y,z (co-efficients)
: yz, xz xy
X,y,z,
: 3 xyz ,3 x z , 3 x y
X,y,z
: yxz , zx , yx
3.
(i)
7 y 2 z 3
(ii)
7xz 3
2
(iii) 7 y
3
(iv) yz
4.
xy , ( 3) x,5 y ( 7 y ) (degrees)
3
-3
1.
2. 12 x 3 y
2
21ab
2. (i)
: 2, 1, 1 3
a b x2 b 5 x c 9
(ii)
pqr xyz 11
(iii)
20t 2 13x 25
1. (i) 25x (ii) 24x (iii) 3 xy 6ab (iv) a bx 4 x t 7t 10

3
260
2. (i) 10 x a b 3c 10
(ii)
70 x2 17 y 2
(iii)
5 pqr 2rst 7 y 106
1. 21x 6 x y 9 x y
5
3 x3 7 x 2 2 xy 3 y 2
2. (i) 105a b c
3 2
(ii)
21 pqrs
3. 4 x 21y 6 xy 14
4. 6ab 14b 18a 42a
2
5. x 6 x 11x 6
3
6.
(i)
a b
a b
a ab
2
(ii)
ab b 2
a2 b2
ab
ab
a ab
2
ab b2
a 2 2ab b 2
ab
(iii)
ab
2
a ab
ab b 2
a 2 2ab b 2
(iv) a b a b
3
a b
261
a 2 2ab b 2 { a b a 2 2ab b2 }
a3 2a 2b b ab 2 b3
a3 3a 2b 3ab 2 b3
1 2 3
2
2
2. x 2 2 x
1. x x
3.
3 1 1
x
2 2
2 x 1
4. x 1 x 1 x x 1
3
x3 x 2
0 x2 1
x2 x
0 x 1
x 1
0
: 0 : (x-1), (x3 - 1)
7
1
1
3
1
abc a 2b 2 ab 2 a 2b
3
12
4
2
1
3
1
1
ab c ab ab 2 a 2b
4
5
3 12
3 2 2 1 2
2.
x y x y
4
3
1
3
x2 y y
3
4
1
1
1
1
3.
pqr pq p 2 q 2
16
8
16
3
1.
1.
(i)
(iv)
63 3 4 4
pqr
10
(ii)
1 5 5
x y
9
(iii) x
2
1 2
y
4
1 2 1
1
x xy y 2
9
3
4
( (iii) (iv) (a+b) (a - b) = a2 - b2

2
a b a b a b a 2 2ab b 2 )
262
2.
(i)
(iii)
(iv)
7
6
1
0
(ii)
(
23
(undefined)
35
13
10 x 2 y 17 x 2 21x 15 y 3
5 x 7 1 5 y
(i)
:
6
pq 2
5r
(v)
cd
10
x
3x
(iv)
pq
(i)
(ii)
y2 x2
a b a b a 2 b 2
x2 y2
(vii)
13.11
Polynomials
Rational expression
Negative
Exponent
Denominator
Volume
Minominal
Algebraic expression
Positive
Operation
Numerator
Cube
Term
263
(iii) 0
(vi)
yx
yx
Binomial
Trinominal
Factor
Numerical
Degree
Co-efficient
Constant
Linear
Divisor
Quadratic
Root
13.12
(1)
(2) - , '9' - , ,
(3) MathsforClass 8,9N.C.E.R.T, New Delhi
(4) - , '4', '5', '6', '7', '8' - ,
264
- 14
()
(Linear Equation)
14.0
14.1
14.2
14.3
14.4
14.5
14.6
14.7
14.8
14.9

( )

()
()
14.10 ()
()
14.11
14.12
14.13
14.14
14.15
14.0

14.1
,
265
(Systemofequation)
14.2

1.
2.
3.
(1) (2) (3)

'' '''
: ' '' ''
1. 4 7
2. 13 7 6
3. 3 12
4. 5 3
5. 1 9
1. + 4 = 7
2. 13 - 7 = 6
3. x3 = 12
4. 15 5 = 3
5. 1<9
6. 9
7.
7 3
8.
50

100
266

( 13)
+x = 9
7. x7 = 3
8. 2x - 50=100
14.3 ( )
-
''='' (1) (5) ()

(6) (9) ()
( )

''=''
(6) :
5 9
, x
5 +x=9
14.4

''=''

(6) 5 +x
1. ''
( )
''
5+x= 9
2 -
5 x 2 9 2

5 x 2 11

-
--
267
7 x = 11
5+x = 9 7 + x= 11 4
5 4 9 7 4 11
9 9 11 = 11
2. ''
' 5 +x = 9
2 -
5 x 2 9 2
5 x 2 7
,
52 x 7
3 x 7
: 5 x 9 = 3 x 7 4
54 9
9 = 9
3 4 7
7 = 7
:

3. ''
x 4
''
5 x 9
2 -
2 5 x 2 9
2 5 2 x 18
10 2 x 18
: 5 + x = 9 10 +2x=18 x 4
-
22 x 2 9
99
99
10 (2 4) 18
10 8 18
18 18
4.
''
5 x 9
2 268
5 x/ 2 9/ 2
2 5 x 2 9
2 5 2 x 18
10 2 x 18
: 5 x 9 10 2 x 18 x '4'

( )
14.5
x,y,z,a,b,c
x,y,z,a,b,c
: x+8 = 13
:
x+8 = 13
x 8 13 ( 8 + - )
x= 5
: x= 5
: x= 5
5+8=13
13 = 13
269
: y - 4 = 2
: y- 4= 2
y = 2+4 ( : 4 - + )
y= 6 -
6 4 = 2

10 2x = 6
: +10 2x = 6
-2x = 6 10 ( )
2 x 4
1
1
x = 2
:x= 2 -
10 2 2 6
10 4 6
66

. 3x= 12
:
3x 12
1
1
x 4

1 2
x 2
1 1
x 12
1 3
: x= 4
x= 4 -
3 4 12
12 12
270
x
3
7
x 3
:
7 1
:
X 1 = 7 x 3
x 21
x= 21
21
3
7
33
- 1
(i)
(ii)
(iii)
(iv)
(iv)
2 x 9 27
9 x 81 0
3x 9 6
4 2 x 18
8
2
x
14.6

1.

2. () () x,y,z,a,b,c

3.
''=''
4.
5.

271
:
60
15
. 'x'
15
60
: 15 = (x+15)
x+ 15 = 60
x= 60 - 15
X = 45
45
:
15
=+15
= 45
(45 + 15) = 60
: 6 39

: =x
=3x
3x 6 = 3x - 6
3x - 6= 39
3x= 39 + 6
3 x 45
1
1
x 45
1 3
x 15
1 1
x 15
: 15
:(15 ) 6 = 39
(15 - 3) -6 = 39
45 - 6 = 39
39 39
:
8x - 3 = 6x+13
: 8 x 3 6 x 13..........(1)
272
8x 6x = 13 + 3 (
2 x 16
1
1
16
x 8 ( )
2
:x=8 (1)
8 8 3 6 8 13
64 3 48 13
61 61
= , : x= 8
''
20x+3 = 25
:
20 x 3 25
( )
20 x 25 3
20 x 22
1
1
22
x
20
11
x
( )
10
- 2
1.
10
2.
60

20
i.
ii.
7 x 14 6 x 20
3x 9 6 x 18
273
3.
50
iii.
iv.
16 x 6 12 x 26
10 x 40 50
14.7
-
1
5
x 4
3
2
x (1/3) (1/3) x
(p/q)

1
5
x 4
3
2
1
5
:
x 4..........
3
2
1
4 5
x
( )
3
1 2
:
1
85
x
( )
3
2
1
3
x
3
2
33 9
2
2
: x =9 / 2
9
(1)
2
1 9 5 4

9 2 2 1
3 5 4

2 2 1
35 4
2
1
8
4
2
: x
274
4 4 :
5x 1 7 x 1
:

4 6 8 3
5x 1 7 x 1
:

............(1)
4 6 8 3
5x 7 x
1 1
( )
4
8
3 6
10 x 7 x 2 1
8
6
3x 3
8 6
(3x)x 6 = 8 x 3
83
3 6
4
x
3
4
: x
(1)
3
5 4 1 7 4 1

43 6 8 3 3
5 1 7 1

3 6 6 3
10 1 7 2
6
6
9 9
6 6
x
3x 5 x 2 5x 7

5
3
6
3x 5 x 2 5x 7
:
................(1)
5
3
6
3 3x 5 5 x 2 5x 7
15
6
9 x 15 5 x 10 5 x 7
15
6
4 x 25 5 x 7
15
6
:
275
6 4 x 25 15 15 x 7
6 4 x 6 25 15 5 x 15 7
24 x 75 x 105 150 ( )
51x 225
1
1
255
x
51
x 5
:x = 5, (1)
3 5 5 5 2 5 5 7
5
3
6
15 5 3 25 7

5
3
6
20
18
1
5
6
4 1 3
3 3

14.8

10,100 1000

0.4 x 0.02 0.5 x 1.18
: 0.4 x 0.02 0.5 x 1.18
4x
2
5 x 118
( )
10 100 10 100
: 40 x 2 50 x 118
40 x 50 x 118 2
10 x 120
x
120
10
x 12 ( )
- 3

276
1
7
x 6
2
2
10 x 1 7 x 2
(ii)

4 3 4 3
2
(iii) x 5 8
3
3x 5 x 2 5 x 7
(iv)
15
9
18
(v) 0.04 x 0.002 0.05x .118
(vi) 0.002 x 2.5 0.004 x 1.8
(i)
14.9 ()
ax + b = 0 a
= 0 x =-b/a
3x 4 = 0
4
3
x y
ax by c 0......(1)
a, b c
a b c 0 ( )
1. a=0
0 x by c 0
by c 0......................(2)
2. b = 0
ax 0 y c 0
ax c 0...........(3)
3. C = 0
ax by 0
4. a = 1, b = -1 c = 3 (1)
1 x 3 1 y 3 0
x y 3 0............(5)
277
x,y (5) x=2 y
= 5
253 0
x y3 0
00
:
(ordered pair) (2, 5)
, x y
: x,y,a,b, e
i.
x 2y 3
ii.
y x7
iii.
x y 9
iv.
x y 10
- 4
1.
- ?
1. x y 7 0
2. x y 7
3. 2 x y 4 0
2.
x......=........
1. x y 6 0
2. x y 1 0
3. 2 x y 3
14.9 ()

'
(x,y)

(systemofsimultaneous)

15.10

278
14.10
()
x y
: x y 2 2 x y 6
:
x y 2................(i )
2 x y 6..............(ii )
x =y+ 2 x y
(ii) -
: x y
2 y 2 y 6
2y 4 y 6
3 y 6 4
3 y 2
8
y
3
2
Y
(i) 3
2 2
x
3 1
26
x
3
8
x
3
8 2
: x, y ,
3 3
x,y (1) -
x y 2
8 2 2

3 3 1
8 26
3
3
8 8
3 3
279
(MethodofSubstitution)
1 x y
2.x y
3.x y
4.
5.
x y
- 5
i.
ii.
iii.
14.10
x+y=9,
2x+3y=3
3x+7y-9=0,
x+y=3
3x-y=1,
2x+y=4
()
: -
1.
2.
: :
ax + by +c = 0
1 :
x + y 3 = 0
2xy + 7 = 0
y + 1 -1
7x+2y+8 =0
- 7x 9y 7 =0
x 7 -7
( )
, (
)
280
:xy + 8 = 0 7x+y +7 = 0 : x -y+8 =0............(1)
7x+ y+7 = 0.......... (2)

-
(x -y+8) + (7x+ y+7) = 0
(x+7x) +(-y +y) + (8 + 7) =0

8x + 0 + 15 = 0
8x = -15
15
(1)
8
15
y 8 0
8
15
y 8
8
15 64
y
8
49
y
8
15 49
(x, y) =
,
8 8
x
2 :
,
( )
-
3x + 2y + 3 = 0
7x+ 10y+ 1 =0
............
..........
(i)
(ii)
: y (ii) + 10 : (1) y +2 -
10 (1) -5
-15x 10y - 15 = 0
7x+ 10y+ 1 =0

............
..............
(iii)
(iv)
1 (x,y)
3 :
281
...............
12x 13y+4 = 0
(1)
..................
8x+ 7y+1 = 0
(2)
(1) x +12 (2) x

+8
12 8 =24
: 24 (1) -2 (2) +3
- ((1) +2 (2) -3 )
...............
-24x + 26y - 8 = 0
...............
24x+ 21y+3 = 0
(3) (4)
(3)
(4)
(-24y + 24x) + (26y+21y) +(-8+3) =0

0 + 47y - 5 =0
47y = +5
5
47
Y (2)
5
8x 7 1 0
47
35
8 x
1 0
47
82
8 x
0 ( )
47
41
x
188
5
41
: (x, y)
, ( )
188 47
: (
- ,
: -
24 x 26 y 8 0
24 y 21 y 3 0
047 y 5 0
282
- 6
1.
i.
ii.
2x 3y+ 10 =0
5x + 3y+1 =0
2x+y+ 1 = 0
7x5y+1 =0
3x + y + 6 =0
iii.
14.11
y 3x = 0

: 20
50 25
25 50 20
: 25 =x
50 = y
25 1
100 4
50 1
50 =
100 2
25 =
1
1
xx y 20 ( )
4
2
x y 20

4 2 1
x 2 y 20
4
1
x 2 y 4 20
1
1
x+2y=80
( )
...........
(i)
25 = 50 20
: -
x = 4y + 20
x4y = 20
x+2y = 80
...........
...........
(ii)
(i)
: x +1 : (1) 1 -
283
-x 2y= -80
+x4y = 20
-6y= -60
60
6
y = 10 (1)
x+20 = 80
x= 80 - 20 = 60
: x 25 = 60
y 50 =10
(
?)
60 . .
80
20
. .
2 . .
? ( . . = )
I B
IIA
AB=2 . II,t I C
I t x . : (
I 60 .
x =
60xt = x
60t=x
II
.......................
(1)
I =AB+BC
=(2 +x) . .
: 80 xt=(2 +x) ( II
80t=x+ 2
t )
....................
(2)
: x (1)
- 1
-60t = -x
80 t= + x + 2
..................
......................
284
(3)
(2)
(3) (2)
20t= 2
2
1

20 10
1
t
60 6 (1 =60 )
10
t
: II,6
- 7
1. 25 1

2. 50 20
14.12
14.13
- 1
(i) x=9
(ii) x =-9 (iii) x=-1
(iv) x = -7 (v) x =4
- 2
(1)
=30
=20
(2) =20
=60
(3) (i) x = 6 (ii) x=3 (iii) x = 8

(iv) x= 1
- 3
(i)
x 7
6
2 2
285
x7 6
2
1
x + 7 = 12
x= 12- 7 = 5
x = 5
x =5
5 7
6
2 2
57
6
2
12
6
2
6 = 6

4
3
9
(iii) x
2
(ii) x
(iv) x = 5 ( 15,9,18 . .90 )

(v) x = 12
(vi) x = 2150
2 x 25
4 x 18
1000 10 1000 10
2 x 2500 4 x 1800
1000
1000
2x + 2500 = 4x 1800
2500 + 1800 = 4x 2x
4300 = 2x
4300
2
x = 2150
(2150) x (.002) +2.5 = (0.004) x (2150) - 1.80

4.300+ 2.5 =8.600 1.80
4.3 + 2.5 = 8.6 - 1.8

6.8 = 6.8

=
286
- 4
(1) (i)
(ii)
(iii)
(2)
(x=0,y=7)
(x=0,y=4)
(x=0,y=7)
(x=1,y=6) (x=2,y=5)
(x=1,y=8) (x=2,y=9)
(x=1,y=2) (x=2,y=0)
(i)
x= -y -6 = -(y+6)
(iii)
2x = 3 + y
(ii)
x =y 1
2x=y + 3
2x y 3
1
1
y3
x
2
- 5
(i) x=24,y= -15

(ii) x=1,y=2
(iii) x=3,y=0
- 6
(i) x
11 16
48 48 16
,

7 7
21 21 7
(ii) x = -1 y = -3
(iii) x
6
5
,y
17
17
- 7
(1) =8
= 17
(2) = 60{: =
= 40 (
14.14
( )
LinearEquation
Variable
Substitution
Elimination
287
Pair
Equivalent
Common
Step
Coefficient
Fraction
Case
L.C.M.
Equation
Constant
(1)
Methodofsubstitution
Denominator
14.15
Integer
Single
(2) Business Mathematics Sancheti and Kapoor
(3) - - 9 , ,
(4) Maths for Class 7,8,9-N.C.E.R.T New Delhi
(5) - 78 - ,
288
-14
()
(Quadraticequation)
14.17
14.16
14.18
14.19
(solutionofquadraticequation)

14.20
14.21
14.22
14.23
14.16
14.17
()
14.18

(QuadraticEquation)

() x
(i) x2 - 4 = 0
(ii) 2x2 + 5x =0
(iii) 3x2 7x=8 3x27x - 8 = 0
289
ax2+bx + c = 0, a, b,c

() x,y ,
x2 + 3xy +y2 = 10
14.18
1.
: x2 16x+ 48 = 0
:
(1) x ( )

, x - 16 , x2 1
+48
(2) x -16 , -16

+48
(3) : -16 = -12 -4 ( -16 -12 -4 )

(-12) x (-4) =+48 (- x - =+)
: ,
x212x4x+48+0 ( -16x = -12x-4x)
x (x - 12) - 4 (x - 12) = 0 ( x2 -12x +x -4x +48 -4

(Common) )
(x - 12) (x - 4) =0 ( (x - 12) (Common) )

: x - 4=0 x - 12 = 0
x = 4 x= 12
x = 4 12
: 2x2+x - 15 = 0
: (1) x =+1 x2 =+2
(2) x2 =+2x -15= -30
(3) : +1 1 30
1=6 - 5 (6x -5= -30)
: 2x2+6x 5x - 15 = 0 ( 6x 5x=1x)
290
+ 2x(x+3) - 5(x+3) =0 ( 2 x - 5 (Common) )
(x+ 3)(2x - 5) = 0 ( (x+3) (Common) )
2x - 5 =0 x+3 =0 ( )
2x=5 x= -3
5
x x = -3
2
5
: x -3
2
- 8
1.
(i) x2 - 10x+ 24=0

(ii) 8x2 -6x 9 = 0
(iii) 6a2a -15 = 0
2.
ax + bx + c = 0
2
b b 2 4ac
x
2a
a, b,c
a, x2
b, x
c,

( ) - ( ) x
: 6x2 -10x+4 = 0
a = 6, b = -10, c = 4

ax2+bx+c =0
b b 2 4ac
2a
(10) (10)2 4(6)(4)

26
291
10 100 96
12
10 4 10 2
x
12
12
10 2
10 2
x
( x 2 x 2
12
12
8 2
=
12 3
2
: 7 x 5 x 3 0
x 1
: ax +bx+c
2
7 x2 5x 3 0
: a= 7, b = 5 c = 3
:
b b 2 4ac

2a
5 25 84
14
( 25 84 59) , :
59
x 2 xy 16
x y 4
.................
..................
: (2) y
(1)
(2)
-y = 4 - x
y=x-4 (
-1 )
y (1)
x 2 x( x 4) 16
x 2 x 2 4 x 16
2 x 2 4 x 16 0
292
2( x 2 2 x 8) 0 ( 2 )
x 2 2 x 8 0
x 2 4 x 2 x 8 0 [ 2 4 2 4 2 8]
x ( x 4) 2( x 4) 0
( x 4)( x 2) 0
x20
x4 0
x 2 x 4
x=-2 (2) y=-6

x=4 (2) y=0
: x=4 -2
y=0 -6 x y
- 9
1.
(i) x 2 x 11 0
(ii) 6 x 2 10 x 4 0
2.
(iii) 3 x 2 15 x 11 0
(iv) x 2 9 x 17 0
(i) x 2 y 2 25
x y 7
(ii) x 2 y 2 29
x y 3
(iii)
y 13
x 6
xy 36
14.19
: ,
1.
2. (i)
(ii)
293
ax2+bx+c=0
b b 2 4ac
2a
a, b : x2 x c
14.20
- 8
(i)
6,4
3 3
,
4 2
(ii)
- 9
(iii)
5 3
3 2
1.
(i) - 4.45 (
(ii) 1
4
3
(iii) 0.90 (
2.
48 6.9 )
(iv) 2.70 (
93 9.6 )
13 3.6 )
(i) X=4,3 y=3,4
(4, 3) (3, 4)
(ii) X=5, -2 y=-2, 5
(5, -2) (-2, 5)
(iii) (1)
x x y y
xy
x y 13
6
xy
13
6
xy .. )
1
1 1
12
2
2 2
x
x1
(2) xy
x y 13
6
36
x y 13
6
6
x y 13
y 13 x....................(3)
(3) y (2) xy = 36
( x)(13 x) 36
x 13 x 36 0
2
294
( x 9)( x 4) 0
x 9 x 4
y 4 y 9 ( (3) x )
14.21
Quadratice quation
Simultaneouse quation
Solution
Factor
Variable
Formula
Constant
Standardform
Common
()
Extension
14.22
(1) - 9 - , ,
(2) Maths for Class- 8,9-N.C.E.R.T,New Delhi
(3) - 4,5,6,7,8 - ,
(4)
295
-15
- ,

15.0
15.1
15.2
15.3
15.4
15.5
15.4
15.5
15.6
15.7
15.8
15.9
15.0
-
15.1
(EconomicPlanners)
100

(pattern)
296

(Patterns) (Sequences)

(series)
15.2 (Sequence)
-
(1) 1,2,5,6,110,15,207
(2) 12,26,10,9,126,1999
1.4,6,8,10...............
2.15,13,11,9............
3.1,6,27,64,125............
4.1,4,9,16,25..............
(1) 4 , 2 ( )

(2) 15 , 2
(3) ,
(4)
: 1,2,3,4, 5...

''
(Series)
(progression)

1+3+5+ ........... +21+ ................ :

:
1,2,3,4,5 ...........
a1, a2, a3 .......
a1+a2+a3 .......
( )
297
(1) 4,6,8, 10........ 4,6,6,10.......... 4
, 6 , 8
15.3
...........
(1) 2,4,6,8,10
(3) 10,15,20,25
.............
''
................
(1) 2,(2) 3 (3) 5
(2) 4, 7,10,13,16
(1) 2,(2) 3 (3) 5
() =4-2=6-4=8-6=10-8=2...........
() =7-4=10-7=13-10=3..................

() =15-10=20-15=25-20=5...................

4, 7,10,13,16
= 4 =16 = 5
= 7-4=10-7 = 13-10= 3
(4+3) (4+3) +3 (4+3+3) +3,
a b
a, (a+d), ((a+d)+d), ((a+d+d)+d), ((a+d+d+d)+d)

a, (a+d), (a+2d) (a+3d) (a+4d)
= (a+d) a =(a+2d)-(a+d)=(a+3d)-(a+2d)=d
298
d ,
1 () ,
= 1
: a d = (1-1) =0
(a+d)
=2
: (a+d) d = (2-1) =1

a,a+d,a+2d,a+3d,a+4d, a+ (n-1)d,.......
:
d
n ( )
=n+1
TN=a+ (n-1) d,
Tn = n
a =
d =
n=2
T2=a+ (2-1) d
=a+1 d=a+d
n=3
T3=a+(3-1)d
= a+2 d =a+2d
T9=a+(9-1)d
=a+8d
15
T15=a+(15 - 1) d
=a+14d
TL=a+ (L-1) d
12

299
2, 7, 12, 17..................
(a) = 2
(d)=7 - 2 = 12 - 7 =5
n =12
: T12=a+(12-1)d
a d
T12=2+ (12-1) 5
T12=2+ (11) 5
T12=2 + 55 = 57
:
12 = 57
: 20
:
=4
4,7,10,13,.
(d) = 7-4 = 10-7=3
= 20 ( = 20 )
T20=a+ (20-1) d
a,d
T20=4 +(20-1) 3
=4+(19) 3
=4+57=61
: = 61
4, 7, 10, and 13 ............

=7 -4=3 : 8
4,7,10,13,16,19,22,25
:
S=4+7+10+13+16+19+22+25=116

a d n (Sn)
n
2
Sn= 2a (n 1)d
: a, d n Sn

300
n
Sn 2a (n 1)d
2
n
S n a a (n 1)d [ 2 a a a ]
2
n
S n [a {a (n 1)d }] Tn a (n 1)d
2
n
Sn [a Tn ]
2
Tn a
n
S n [ + ]
2
:
:
15,18,21 .................. 20
15 + 18 + 21 ......................
(a) = 15
(d)= 18-15=3
(n) = 20
: S n
S 20
n
[2a (n 1) d ]
2
20
[(2 15) (2 1) 3]
2
20
[30 (19) 3]
2
20
[30 57]
2
20
87
2
S n 870
: 20 = 870
2 100 20
n
[ + ]
2
20
S 20 [2 100]
2
20
S 20 [102]
2
S 20 1020
: Sn
301
: = 1020
1 10
= 1+2 + 3 +4+5+6 + 7+8 + 9 + 10 = 55 1 100

1 1000 100 500

S=1+2 + 3 + 4 ............... 100 100

= 1 (L) =100
(n) = 100
: S100
n
(a L)
2
100
(1 100)
2
100
101
2
=50 101=5050
S 1 2 3 4 ...............n
(a) =1 (L) =n =d= 1
(n)=n : S n
Sn

n
(2 1 (n 1) 1)
2
n
(n 1)
2
5 11
8 5,8,11
= 8 - 5 = 11 - 8 = 3
8 5 1
a b x, a,x,b
|
x-a=b-x
2x a b
1
1
ab
x
2
( )
( )
-4, -1, +2, +5 .................

302
2.
5,7,10 ...................
(i) 3, 6,9,12........................
(ii) -6 -4, -2....................
(iii) -4,-1, +2, +5 ....................
3.
4.
10 -25
80 420
6 ?
5. 57 10
15.4
(i) 2,4,8,16..................
(ii) 4,12,36,108...............
(iii) 5,20,80,320.....................

(i) 2,
(ii) 3
(ii) 4 3= 12;
12 3=36;
(i) 2 2= 4;
(iii) 5 4= 20;
4 2=8;
20 4= 80;
(iii) 4
8 2=16
36 3= 108
80 4= 320
( )

: (i) 2, (ii) 3 (iii) 4
4 8 16
2
2 4 8
12 36 108
(ii)
3
4 12 36
20 80 320
(iii)
4
5 20 80

303
(i)
4,
4 324
36
12,
a,
a r
( )
(a) r,
a,ar,ar ,ar ,ar

2
324
108,
12
3
4
(4) 3(4 3) 3 (4 3 3) 3 (4 3 3 3) 3
4,
4,12,36,108,324
(a r) r,
(a r r) r
.......................
(a r r
.......................
) r
ar ,ar ,ar ,ar ,ar , .......................... ( r0=1)

0
=ar0, r =
- 1
ar r = 1 - 1 =0
0
=ar1, r 2 - 1 = 1
=ar2, r 3 - 1= 2
= ar3, r 4-1=3
Ipein, r 5 - 1=4
: r
n =arn-1 r =n - 1
:
Tn=a rn-1
n n , : n
=a r
2,4,8,16
:
n-1
(a) = 2
(r)
n=8
4 8 16
2
2 4 8
304
: 8 T8
=a rn-1
=2 (2)8-1
= 2 (2)7
(2) 2 2 2 2 2 2 2 128
= 2 128
= 256
=256
: 11
:
(a) = 7
(r) =
7,21,63 ........
21 63
3
7 21
= 11 ( 11
Tn = a r
n-1
T11= 7 (3)11-1
T11=7 310
:7 310
(i)
n -
a (r 1)
(r 1)
(
r>1 Sn=
S
n=
a, r n
1)
( 1)
a (1 r n )
(1 r )
: r 1
(ii)
r<1 Sn=
:
:
2,6,18.................... 6
(r)= 2
(r)
6 18
3
2 6
(n) = 6
: 6 ( r>1)
305
a (r n 1)
(r 1)
2 (36 1)
Sn
(3 1)
2 (729 1)
2
Sn
= 728
[36 3 3 3 3 3 3]
a ar ar ................... ( ) a
S
0 r 1
1 r
2
: r 1
5 80 20
20 80
4 ( )
5 20
20 5 80 a b
x a, x, b
a, x, b
: (r)
x b
a x
x x a b
: x a b
=
: 25 625
: =
=
25 625
= 5 25
= 125
25 =5
625 =25
: 25 625 125
:
: .
. a=1
1
1
................
10 100
306
1
1 ( )
10
: -
a
1 r
1
1
10
1
1
1
10
10
S
10
1
1
9
9
11.
: .
. a
3 3 3
.................
4 42 43
3
4
1
3 / 4 2
3 4
1
2
r 1 ( )
4
3/ 4
4 3
4
a
1 r
3/ 4
1 (1/ 4)
3/ 4
3/ 4
(3 / 4)
1 4 1 (5 / 4)
1
4 4
3
S
5
S
- 2
1.
(i) 10,20,40.................. 10
(ii)
1 1
, ,1................ 6
4 2
(iii) 3,6,12 ..................... 7

2.

3. 1
192 24
1 1
...............
2 4
4.
2 24
307
5. 32 3
6.
. 3 26 216 ,
15.5

(Reciprocal)
''
(Harmonic Progression)
''
.)
(i)
1 1 1 1
, , , .................. . .
5 7 9 11
5,7,9,11 ................................
(ii)
1 1 1 1
, , , ........... .
2 1 4 7
2, -1, -4, -7 .........................
(iii)
. ( = 2)
. ( =-3)
1 1
1
,
,
,........... .
a a d a 2d
a,a+d,a+2d........
.
.
. ( =d)
. : .
, .
4 2 4
, , ,...........
7 5 13
7 5 13
, , ............... .
4 2 4
7
5 7 10 7 3
a
4 ( ) d
2 4
4
4
.
T5
. (T5)
7
3
(5 1)
4
4
[Tr=a + (r - a)d]
7 3 7 19
4 3
4 4 4
4
308
4

19
1
1
.

15
12
32
. .
: .

= a =d
T3 = 12 = a + (3-1) xd = a+ 2d
T7 = 32 = a + (7-1) xd = a+ 6d
: (i) (ii) -
12 = a + 2d ..........
32 =a + 6d
(i)
...........
(ii)
a = 2 d = 5
: .
2 5 = 2,7,12,17,22 ....................
. 15 -
T15 = 2 + (15-1) x5 ( a = 2, d = 5 n = 15)

= 2 + 14x5
= 72
: .
.
. 15 =
. =
1 1 1 1
, , , ..................
2 7 12 17
(Harmonicmean)

1
72
a b H
a,H, b .
1 1 1
, , . .
a H b
1 1 1 1

( )
H a b H
1 1 1 1

H H b a
2 ab
( )
H
ab
I
ab
2 a b
309
(H)
1
3
2
: 2
:
.
2ab
a b
0 = 2, H1, H2,H3,
1

2
1 1 1 1
, ,
,
, 2
2 H1 H 2 H 3
: = 3 + 2 = 5 ( )
.
T5 2
1
(5 1) d Tn a (n 1) d
2
1
2 4d
2
1
4d 2
2
3
4d
2
3
d
8
1 1 3 1 6 1 9
. . , , , , 2
2 2 8 2 8 2 8
1 7 10 13
= , ,
, ,2
2 8 8 8
1 7 10 13
. . = , , , , 2
2 8 8 8
8 8 8 1
. . = 2, , , ,

7 10 13 2
8 8 8
,
,
7 10 13
- 3
1.
. 7 17
1 1 1 1 1
, , , , ..................
3 5 7 9 11
4
(ii) 4, 2, ..............
3
1 1 1
(iii)
, , ..............
12 16 20
(i)
310
[a,a + d,a + 2d,a + 3d]
1
1

9
45
1
1
3.
12

20
35
2.
10
15.6
1.
2.
(sequence)
(series)
3. a, a+ d, a + 2d .
d (common difference)
(i) (n ) Tn = a + (n - 1) d
n
[2a (n 1) d ]
2
ab
4. a b (a.m.) =
2
(ii) (n ) S n
5. a,ar,ar2......
(commonratio)
a r
(i) n Tn = arn-1
(ii) n S n
a (1 r n )
r<1
1 r
a (r n 1)
, r>1
r 1
r 1
Sn
a
0 r 1
1 r
6. a b (g. m.) = ab
(iii) S
7.
. . n =
(reciprocal)
. , 11
8. a b (H.M.) =
9. n =
2ab
ab
n(n 1)
2
311
15.7
- 1
1.
2.
(i) 630
(ii) 260
(i)
15, 21, 30
(iii)
8, 14, 23
(ii)
(iii) 490
2, 6, 12
3. 15
4. 930
5. 7,12,17,22,27,32,37,42,47 52
- 2
1. 5120 2. 8 3. 192
2. 3,6,12,24,46,96 ........................
3. S 2
4. 3,6,12,24,48................
5. 4,8, 6,32................................
6. 2,6,18 18,6,2

:
a
, a, ar
r
a
a ar 26 ..............(i) ( )
r
a
a ar 216 ........ (ii)
r
(2) a3= 216
a 3 216
a = 6
( )
(1) a
a 1 r 26
r
1 1 r 1 r r2
r 1 1
6(1 + r + r2)=26r
6r2 26r + 6r +6 = 0
(3r - 1) (r - 3) = 0
[ 3r 1 = 0 r = 1/3 r-3 = 0r = 3]
1
r = 3
3
: -
312
1. r= 3 =
a
, a, 3a
3
= 2,6,18
2. r
1
a
= 3a, a,
3
3
=18,6,2
1.
(assume) ad,a,a + d
a d
2.
- 3
a
, a, ar
r
1 1
4 4
,
,
1.
15 35
2. 7 17
1 1 1
4.
, ,
18 27 36
1 1 1 1 1
5.
, , , , ...............
2 5 8 11 14
1
10
29
3.
15.8 (keywords)
Sequence
Arithmeticprogression
Geometricprogression
Harmonicprogression
Geometricmean
Finite
Commondifference
( )
Series
Arithmeticmean
Harmonicmean
Infinite
Commonratio
( )
()
313
1 1
,
36 76
15.9 (ReferenceBooks)
(1)
314
- 16
, .

16.0
16.1
16.2
(Interest)
(Simpleinterest)

16.3
16.4
16.5
16.6
16.7
16.8
16.9
(Compoundinterest)
(Ratio)
(Proportion)
(Percentage)
(Percent)
- (Profit-Loss)
16.0

16.1
:
'' '

16.2
16.3 ,

315
16.4
16.5 -
: ,
16.2
(SimpleInterest)
,

,
(cash)
(rent) , ,
(Interest)
, 1500
1650
1650-1500= 150
1 :
:-
(i) , 1500

(Principal)
(ii) : , 1650
(amount)
(iii) , 150
(simpleinterest)
(iv)
, 1
(Period)
: :
(i) = + [, 1650 = 1500+150]

(ii) = -
(iii) = -

(i) .. (P)
(ii) . , (A)
(iii) . (SI)
316
, ,
1.
1.
(RateofInterest)
2. (Calculationoftime)
(RateofInterest)
,

16
, , 16%
100
2. (Calculationoftime)
, - ,
,
'' (T)
, :
30 = 1 ( : 1 30 )
12 =1
1 =365
1)
, = 31 , = 31
2) 4
(LeapYear) 29
28
1964,1972,1984 29
3) 1900,2000 400
1900 4 400 ,

(1) 10 15
= 7
10
1
1

[15 = ]
12
2 12
2
317
189

24
7
63
7
8
8
219
(2) 219
365
3
( 73 )
5
(3) 146
= 8
146
365
8
5
2
= 8
(4) 2 2001 27
( 1)
(31 - 2)
( 2)
*
28
31
30
31
29
27
176
176
365
**
: :
2 2001, , : 28
P , R% T

P R T
100
: = +
318
:2400
P RT
P
100
RT
A P 1
100
2 2 15 10%
(P)
2400
(T)
2 + 2 + 15
10%
(R)
2

2 1
2
12 24
53
24
2 2
: -
P R T
100
2400 10 53
24 100
= 530
: = +
= 2400+ 530
= 2930
:
:
P=500
A = 575
T=3
500
R = ?
A - P
575 500
75
P R T
100
319
3 575
75
500 R 3
=
1
100
500 R 3=75 100
75 100
500 3
: R = 5% ( % )
: 2 7 15 12%
8416
:
(A)
(T)
= 841.60
= 2 7 15
21
( )
8
12
= 12%
(% 100 )
100
(R)
(P)
= ?
RT
A P 1
100
A,T,R
841.60
1 P 1 2112
8 100
841.60
1052
P
1
800
: 1052P = 841.60 800
1052 P = 673280
673280
P
= 640
1052
: =640
: 3

15

100
(P) =
320
:
(T) =3
x 15
100
(R) = ?
P R T
100
P.T -
15 x R 3
100
100
15x = x R 3
R 15 x
x3
: R = 5%
- 1
1.
1
6% 2180 ?
2
2. 11% 900
3.
1172.25
(i) 250
(ii) 120
3 82.50
2 28.80
4. 5%
?

(Compoundinterest)

( , :
)
- ( )
C.I. :
)
(Compoundinterest),
= ( -
, (Annually)
=
321
(CalculationofC.I.forfullyears)
()
P , R
, n
(A) P 1
100
=

1+
= -
R
CI P 1
1
100
=
1+
: 10,000
5 10%
P = 10,000
n = 5 ( )
R = 10%
A = P 1
100
= 10000
10
100
110
100
11 11 11 11 11
= 10000

10 10 10 10 10
161051
A
16105.10
10
= 10000
= A- P
= 16105.10 - 10000
= 6105.10
()
1
2
1 , 2
-
1 1
,1 ,
2 4
322
100 R
100
R%
R%
: 1000
1
2
20% 1
: 100
100 20
100
1 20%
120
100
1
100 20
2
100
100 10
100
110
=
100
1
20%
2
: 1000
20% 1
1

2
100 110
1000
100 100
= -
100 110
1000
1000
100 100
=1320 - 1000
=320
: 1625
1
4
1 12%
: 100
110
1 12%
100
: 1625
:
1625
112 103
1625 (
100 100
323
=1847.60 - 1625
= 249.60
(Halfyearly)
( : )
R
%
2
(ii) n = 2 ( )
(i) R %
:
A P 1
R / 2 2
100
1
(2)
2
: 1000
:
1
2
1 12%
P =1000
n =
1
3
2 = 2
R = 12%
R/2
A P 1
100
2 n
3
2
2
12
2
1000 1
100
1000 1
100
106
1000
100
106 106 106
1000
100 100 100

324
1191016000
1000000
A = 1191.01
:

=1191.01 - 1000 = 191.01
(Quarterly)
4
:
R / 4 (4x
A P 1
100

: 2000
:
12%
P = 2000
1

2
1
n= 2
R = 12%

R / 4 (4x
A P 1
100
1
4
2
12 / 4
2000 1
100
2000 1
100
103 103
2000,
100 100
A= 2121.80
:
= A - P
= 2121.80 - 2000
= 2121.80
- 2
1.

325
1
10%
2
1
(ii) 1500 2 10%
2
1
(iii) 2250 2 4%
2
(i) 4000
2.
(i) 15000
(ii) 1200
(iii) 6000
2 8%
2 14%
3 12%
3.
1
12%
2
1
(ii) 8000 1 10%
2
1
(iii) 5000 10% 1
2
(i) 900
4.

(i) 1000
6 12%
(iii) 3000
1 8%
(ii) 1700
9 16%
16.3
(Ratio)
,
A
B 2 ,
A B
2 1
2 1
2
2 : 1 , - :
1
2 1 2 1(2 isto1 or 2 Ratio 1)

(Antecedent)
(Consequent) : 2 1

: 5 10

326
, 5
10 5: 10
3 1 1
, , 4,3,2
4 3 2
,
-
: 4,3,2 . . = 12
: 12
3 3 9

4 3 12
1 4 4
(2)
3 4 12
1 6 6
(3)
2 6 12
9 4 6

, , 9 : 12,4 : 12,8 : 12
12 12 12
(1)
12 9,
: 3 : 4 1 : 3 ?
:
3 9
1 4
( )
4 12
3 12
9
4
, ,
12
12
9
:
3 : 4
12
16 8 4
4
4 5 :
4 : 5
20 10 5
5
327
( )
:
(i)
25
35
(i)
(ii)
(iii)
(iv)
(ii)
(iii)
42
30
25 5
35 7
42 21 5
30 15 7
(5 : 7)
42 5
30 7
(7 : 5)
64 8
72 9
24 6 2

36 9 3
(8 : 9)
(ii)
24
36
7 5
[ 6 7 5
]
(2 : 3)
[ 4 3
12 ]
98
10
(iii) 12
(iv)
[ 2 3

(i) 203
64
72
[ 5 ]
- 3
1.
(iv) 1 7 ..
(v) 7
90 ..
28
2.
3.
(i) 15 : 30 (ii) 52 : 143 (iii) 7 :2 51

-
(i) 8 : 17 (ii) 8 : 21 (iii) 9 : 19 (iv) 3 : 7
4. 9 : 12
(i) ?
(ii)
(iii) ?
(iv) ?
(Some General Difinitions)
(i) (Direct Ratio) :
( )
: ,
, 3 : 4 3 :
4
328
(ii)
(Inverse Ratio)

, 3 : 4 (3/4), 4 : 3 (4/3)
(iii)
(Compound Ratio)
( ) ( )
2 3 1
2 3 1 6
1
, ,

3 4 2
3 4 2 24
4
(iv) (Duplicate Ratio)
2 22 4 2 4
3 32 9
9 92 81 9
(ii)
7 7 2 49
(i)
(v) (Triplicate Ratio)
2 42 8
3 33 27
4 43 64 4

(ii)
5 53 125
(i) ,
(vi) (Sub-duplicate Ratio)
4
4 2 4
9
9 3
25
25 5 25
(ii)
16
16 4
(i) ,

: 2100
2 : 5
: x
:
=2100 - x
: = 2 : 5
x (2100 - x) = 2: 5
x
2
2100 x 5
(CrossMultipulation) ,
5x=2(2100 - x)
329
5x =4200 2x
5x + 2x =4200
7x = 4200
4200
7
: = 600
= 2100 - 600= 1500
600:1500
600 2
1500 5
: 10 20
:
8 ?
10
20
8
x 8 ,
: '

10 8
x 20
8 x= (
x
-4
1.
200
=25
8
3 7
8
,

7 8
11
2. : 8
3.
4. 250
7 x 2 y 20
x : y
3x 5 y 21
2 : 3
(Proportion)
330
'' , :
, :
, 3 : 4 9 : 12
9 9 3

12 12 4
(Proportional)
,
a,b,c,d,
a : b c : d
a : b :: c : d a : b = c : d
: : (as)
, a d
(extremes) b c (means)
(i) a
(ii) b
(First Proportional)
(Second Proportional)
(iii) c (Third Porportional)
(iv) d (Fourth Proportional)
a c

b d
a : b: : c. d
ab = bc
, =
: x
2 : 3 : : 10: x
2 10
3 x
: 2x = 30
30
= 15
2
(ContinuedProportion)
,
,
a b c d

b c d e
331
(),
() ,
(ContinuedProportion) a,b,c ,
a b

b c
(i) b a c (meanProportional)
(ii) c a b
:
:
4 12
4 12 x
: 4 : 12 : : 12 : x
4 12
12 x
4 x 12 12
4x = 144
144
36
4
: = 36
: 5 : 6 75
60 10 : 9
= x
= y
,
...................(i)
x 5
y 6
x 75 10
y 60 9
(i) ,
...................(ii)
x 5
y 6
6x=5y
...................(iii)
6x-5y=0
(ii) (iii) ,
x = 25
332
y = 30
(i) 25 30 =
25 5
5 : 6
30 6
(ii) 75 60 -
25 75 100 10
10 : 9
30 60 90
9
A,B,C
459

: 2,3 4
A:B:C = 2 : 3 : 4
: 459
2,3 4 :
2+3+4=9 A 2 , 8 3
C 4
: A ?
A

2
459
9
102
3
459
9
= 153
C = 204
:
A = 102
B = 153
C = 204
5
= 459
4
459
9
= 204
1. a:b = 4 : 5 : b:c = 3:2 a,b,c

2. 6,24
3.

333
(i)
15,3,10 (ii) 3,2,6
(ii)
6,10,15 (iv) 6,9,8
4. 18 16

5. x
40
(i)
3 : 25 :: x :15
(ii)
1 1 ... 5 :x
6. x, y z
: 4, 5 11
x 460 , y z ?
16.4
(Percentage)
100
(Percent)
(Percentage)
80
80%
7
7
100 70%
10 100
2
2
(ii)
100 20%
10 10
2
2
(iii)
100 2%
100 100
1 1
(iv) 100 25%
4 4
(i)
100
(i) 0.342 0.342 100 34.200%
(i) 0.345 0.345 100 34.500%

(ii) 0.5.0 0.50 100 50.00%
100
(i) 50%
50 1
100 2
334
40 2
100 5
1
5 1
1
(iii) 2 %
2
2 100 40
(ii) 40%
: 100
1.
2.
3.
4.
(i)
(ii)
1
8

(iii)
3
4
1
5
(i)
0.75
: 100
(ii)
40%
(iii)
(ii)
55%
(iii)
33.33%
(iv)
1
2 %
2
16 1/2 %
(iv)
27.50%
25%
25% =
25
100 = 25
100
124
. 124
0.25 (iii) 0.3725 (iv) 37.99
100
3
7
27%
(i)
(iv)
75%
(i)
(ii)
25% =
25%
25
124 = 31
100
. 432 6%
: 432 6 1
4
25%
4
25
432 27
4
:
-7
1. 36 8.33%
=[
x ]
2. 2400 12.5% ?

. 65 25
:
?
335
x 25% =65
x
25
65
100
: 25x = 6500
6500
260
25
=260
:140 ,700
. 140 ,700 x%
700 x% = 140
x
140
100
: 700 x 14000
14000
x
20
700
700
= 20
: 1250
-
(i)
250
?
(ii) ,
(i) x%
1250 x% = 250
250
x
250
100
: 1250 x = 2500
25000
20
1250
: 20%
(ii) 250 = 1250250=1000

1250 x%= 1000
1250
x
1000
100
: 1250 x = 100000
100000
80
1250
336
: , 80%
125 20%
: 125 20% = x
125 20
x
100
x 25
: 125 20% = 125 + 25 = 150
1.
40%,36
2. 250,700
3. 125 200
4. 1975-76 1,25,000 2000-01 :

2,25,000
?
5. 1250
150
= 50 20%
50
:
20
100
= 10
50 -10 = 40
65%
6500
?
. x
x 65% = 6500
: x
= 50
50
20%

, 750
125
65
6500
100
337
65 x 650000
650000
x
65
x 10000
= 10000
: = 10000- 6500 = 3500
: 25%

: :
,
100
75
100
: =x - 100
75

( 25% )
= 100
100
100
100
75
400
1
133
3
3
: = x - 100
1
133 100
3
1
33
3
1
: 100 y% = 133
3
y
1
100
133
100
3
1
y 133 %
3
1
: 133 %
3
:
1800
:
125
100
125%
: 225
= 100 + 125 = 225
= 100
338
1800
100
1800
225
= 800
: x
=x 125%
125 125 x
100 100
: x
125 x
1800
100
125 x
1800
100
5x
x
1800
4
9x
1800
4
1800 4
x
9
, x
x = 800
: 800
:
100
(UnitaryMethod)
100
100
: 100%
100
: 100% x = 100+ 100 = 200
1 100
: 100
x
100
200
0.50x
x0.50 x
= 0.50x
x y % = 0.50 x
339
y
0.50 x
100
0.50 x 100
y
x
y 50
50%
: 62500 4%
?
2
:
62500

= 4%
100 1 =100+4=104
: 62500 1 = 62500
2 = 62500
= 67600
(i)
= 67600
104 104
100 100
n R%
A P 1
100

, P ( ) = 62500
R () =4%
n=2
2 62500 1
100
104
62500
100
104 104
62500
100 100
= 62500 ( )
(ii) : = A P 1
100
,
A =
P =
340
104
100
R =
9
n =
1. 20%
2. ..
14580
10%
3. 38%
20%
45% (Fail)
185
4. 20%
5.
15%
20%
(i)
(ii) 300
6.
2.5%
2,62,400 4
10.5 - (ProfitandLoss)

(costprice) ,
(sellingprice)

200
300 - 200 = 100
. (C.P.) .. (S.P.)
300
(Profit)
150
150 = 50
, 200 -
(Loss)
(i) : ,
:
= -
,

341
= -
(ii)
,
=
= -
= +
100
200
= 50
200
=100
= 50 (
50
200
, = 50
100
= 25%
= 25
200
50
100
200
% =
:
,
x100
150
100 :
% =
100
200
100
100 , =
100
200
x100
, 375
325
= 325
= 375
=375 - 325=50
342
325
=50
100
50
100
325
= 15.38% ( )
: 100 75
10 , 1

: 100
=100
= 75
75
1
( 1 = 100 , 1 =
)
100
100
= 100 - 10= 90
: 90 = 90x 1 = 90
: = -
= 90 - 75 = 15
: ,% =
( 1 = 1
x100
15
100
75
20
20%
10
1.
(i)
(ii)
(iii)
= 100
=160
= 250
= 110
=144
=281.25
2. 500 20
13
3.
40
(perhundred)
725

, ,

: 2500
, 25
609
, ,
-
,
, 175
75
5%
, 50
, 26
343
3570

: = 2500
2500 125
100
175
= 125
25
75
=2975
25
50
( 2500+125+175+25+50+25+75+=2975)
=3570
= 35702975 = 595
,% =
x100
595
100
2975
20
: 20%
: 180
15% ?
: = 180
=15
:
= 100 =100+15=115
100 =115
115
180
100 = 207
100
: 207
(commission)
, (markedprice)
-

(cost price)
344
20%
10%
= 100
20%
=100 +20=120
10
10% 120
120 = 12
100
: = 120 - 12 = 108
: 100
= 108 - 100 = 8
= 8%
- :
1080
( = 100
20% 10%

: .. = 1080
..=100
.. ( 20%) = 100+ 20=120
: 120
= 100
: 1080
..= 1080
.= 100
100
1080
120
= 900
.. ( 10%) = 90
(100 - 10= 90)
: 90
= 100
1080
100
1080
90
= 1200
= 900+1200 = 2100
= 2x1080= 2160
: = 2160 2100 =60
60
100 ( )
2100
6
= 2 % (
7
6
: 2 %
7
%=
345
: 360
10
5
?
= 100
5% =105
360
..=105
10% =90
90
: 5% 420
= 420
105
360
90
-11
1.
(i)
(ii)
(iii)
(iv)
= 250
= ?
337.50
= 300
= ?
2. 27000
33840
= 19.5%
=657
= ?
= ?
=9.5%
=12.5%
=6%
1200
,
3. 15%
20% 1.50

40%
16.6

(i) (principal)
= +
(ii) (SI)=
R
T
P R T
100

(iii) (A) P SI p 1

R T
100
346
(i)
(ii)
()

R
p 1
1
100
()

2 n
p 1
1
100
()

4 n
4
1
p 1
100
P =
R =
n =
(i)
(ii)
a b a: b
a : b
a

b
b : a
a c
ac
,

b d
bd
a
(iv)

b
a3
(v)
-3[
b3
a2
a
(vi)

2
b
b
a c
(vii)
a : b :: c : d a, b, c, d a,
b d
(iii)
b, c, d
(viii) A,b,c,d (ContinuedProportion)
a b c d
....................
b c d 3
347
(i) 100
%
(ii)
100
(iii)
100
(iv)
(v)
100
100
(vi) n m
- -
m
100
n
(i)

(ii) ,
: = -
(iii)
: =
(iv)
x100
x100
(v)
(vi)
16.7
-1
(1) 2000
(2) 9
(3)(i) 11%
(ii) 12%
(4) 20
-2
1.
2.
3.
(i) 620
(i) 2496
(i) 954
(ii) 405.75
(ii) 359.52
(ii) 9261
4. (i) 60.90
(ii) 212.27
(iii) 247.30
(iii) 232.27
(iii) 2429.56
(iii) 5788.12
1
)
2
3
(: 9
)
4
(: 6
348
1. (i)
2.
(ii) 4 : 11
3.
4.
(ii)
(iii)
(iv)
(v)
(i) 8
(ii) 8
21
(iii) 8
(iv) 3
(ii) 9
12
(i) 3 : 4
17
(i)
(iii) 700 : 251
19
9 3
(iii)

12 4
9:12
7
12 4
1
(iv)
1
9 3
3
1.
3 7 8 3
7 8 11 11
2. 9: 64
3.
21 7 x 2 y 20 3x 5 y
147 x 42 y 6 x 100 y
87 x 58 y
x : y = 2 : 3
4. 100
150
1. A:b = 4 : 5;b : c = 3 : 2
a,b b, c , b :
(i)
(ii)
a 4 3 12

b 5 3 15
b 3 5 15

c 2 5 10
: a : b :: b : c
12 : 15 :: 15 : 10
: a :b : c = 12 : 15 : 10
2. 12 +
3. (i) 2
4. 45
(ii) 4
(iii) 25
(iv) 12
5. 1.8
6.
1
0.05
20
7. y = 575
349
z = 1265
y =
5
460 575
4
z =
6
1.
2.
3.
4.
11
460 1265
4
(i) 12.5 %
(i) 75%
(i)
3
4
(ii) 75%
(ii) 25%
(ii)
(i) 0.27
-7
2
5
(ii) 0.55
(iii) 20%
(iii) 37.25%
(iii)
1
()
3
(iii) 0.165
(iv) 42.86%
(iv) 37.99%
(iv)
(iv) 0.275
(1) 30.5 ()
(2) 300
-8
(1) 90
(3) 62 9
(2) 35
12
(5)
5
%
7
(4) 80%
=10%
=60%
=12%
= 18%
-9
= 100%
1. 16 2 %
2. = 1
3
100
10
14580 = 1
100
90 90 90
14580 =
100 100 100

14580 100 100 100
: =
90 90 90
350
1
40
= 20000
3. =100
:
= 38
= 20
= 45
= 38 20 = 18
= 45 - 20 = 25
= 20+18 + 25 = 63
:

:
= 100 - 63 = 37
37 =100
185 =
100
185
37
= 500
4. 25% ( ' )
5. (i) 32%
(ii) 204
6. (i) 275684
(ii) 256000
-10
1.
(i) 10%
(ii) 10%
2.
96
16%
1.
(i) 298.75
-11
2.
(ii) 600
20%
3.
(iii) 12
= 100
1
%
2
(iii) 300
(iv) 282
= 15%
= 100+15 = 115
20%
40%
= 100 - 20=80
100 = 140
80
100
= 140
351
100
80 112
37
= 115 - 112 = 3
= 100
:
=
100 3
3 2
= 50
= 50
16.8
Interest
Simple interest
Principal
Amount
Rate of interest
Calculation of time
Compound interest
Half=yearly
Deposit
Antecedent
Comparison
Leap year
Yearly
Quarterly
Ratio
Consequent
Direct Ratio
Inverse Ratio
Compound Ratio
Duplicate Ratio
Sub-Duplicate Ratio
Extremes
Triplicate Ratio
Proportion
Means
Continued proportion
Percentage
352
3
1.50 ,
2
Percent
Convert
Increase
Profit and Loss
Population
Decrease
Cost Price
Selling Price
16.9 (ReferenceBooks)
(1) - , '9' - , ,
(2) MathsforClass -8,9 N.C.E.R.T.,NewDelhi
(3) - , '4', '5', '6', '7', '8' - ,
353
-17

(Theory of sets)
17.0
17.1
17.2
17.3
(Sets)

(VennDiagram)
(OperationsonSets)
17.4
17.6
17.5
(TypesofSets)
(KeyWords)
17.0
-
17.1
(Types)
(collection)
(sets)
, ,
, ,
17.2 (Sets)

? -
1. 1 100
2.
3.
A Z

354
, ,
(triangles), (quadrilaterals), (parallelogram),
(circles)
, (supplies), ,

(Elements of Sets) -

, A=
: A
: (objects) ,
(elements of a sets) ,
:
(capitalletters) A,B,C,D,X,Y,Z, ,
(small letters) a,b,c,x,y,z,
'' '' '' ''
' ( )
X, A -
x A x, A
'' ''
''
d, B d B
D ,
{ , , , , , , }
{}
, D
: {}
1. (Tabular Method)
1.
{} :
, A={a,e,i,o,u}
2. , N = {1,3,5...................}
355
3. , P = { ,
, }
2. (Selector Method)
A={x|x )
N ={x|x,
P={x|x )
: ''| '' '',
'':''
H = {x : 1 x 100 x }
, , : ,
H {1, 2,3...........99,100}
{99,100...........1, 2,3}
{3, 2,1............100}
-1
1.
(i) a.............{a, e, i, o, u}
(ii) x.............{2 x, 3 y, 2, 2 z}
2.
(i) A {x x 0 x 7}
(ii) B =
(iii) C=
(iv) D = 2 (Multiples)
3.
(i)
(ii) 25
(iii)
(iv)
356
1. (Finite set)

(Finiteset)
A {1, 2, 3, 4, 5, 6,}
B {1, 2, 3,............10, 000}
C {x x }
C {x x -1 + 1 }
2. (Infinite set)
, (Infiniteset)
A {1, 2,3.............}
B {x x }
C {x x , 5 }
3. (Unit set)

A={a}
, (Unitset) ,
B {x x 60 x 70 }, 60 70 64
4
4.
(Empty set)
, ,
(Nullset) ,
A {x x }
A {x x 26 x 35}

A={0},
A 0 ( )
5. (Equalsets)
A B , A
B
, A
, B
A=B { x A B}
,
A {1, 2,3, 4}
B {2,1,3, 4}
: A= B : :
357
A {1, 2,3, 4}
B {1, 2,3, 4,5, 6}
A B B
6. (Equivalent sets)

(EquivalentSets)
-
A {a , b, c, d } B {1, 2,3, 4}
A a, b, c, d B 1,2,3,4
: A B
:
(Equivalentsets)

7. (Subset)
A
B A,B
A B A, B
B A ''B,A B
A B A
B B ,
B A
, B ,
A B
: B A
B A B
A B A B
(i) A {2,3, 4,5}B {2,3, 4,5, 6, 7}
A B
B A
(ii) A {x x 3 }
2
A {3,3 ,3 ...........} {3,9, 27.............}
x }
B {1,3,5, 7,9........}
B {x
358
: A B
8. (ProperSubsets)
'' A, B' A
B B A
'' A B ,
B ''
'' A,
(i) A {1, 2,3, 4,5, 9,12}B {1, 2,3, 4, 5,9,12}

A B
A, B
(ii) A {x x
B {x x }
A , : A B
B A (B,A ),
: A B A B A B

- -
(i) A {3, 4,5} B {3, 4,5, 6}
(ii) A ={ASH } B = (SHAKE }

(iii) A = { } B={1, 3, 5}
(i) (ii) A B B A B A

A, B
(ProperSubset) A B
:A,B B A A B
B A A =B A B
: -
(i) A B A B
(ii) A B A B
(i)
(ii)
A, A
(iii)
359
(iv) A, B B A
(Super set)
(v) (Superset)
(vi) A, B B C
A C
9. (family of Sets)

B = {a,b} A {},{a},{b},{a, b}
, B
10. (Universal set)

(i) A {1, 2, 3, 4,5}, B {56,58, 60}, C {1, 3,5}
(ii) P = { }, Q = } }
(iii) S = { },T = { }, V = { }
,
1. N ( ) A,B,C
2. L, P,Q
3. 52 C, S,T,V
U ( ')

52
(Limit) (Limit)

-2
1. A = {,ab,c}
2.
A {a , b, c}, B {a , b}, C {a , b, d }, D {c, d } E {d }
. ?
(i) B A
(iv) D E
(vii)
BC
(ii)
DC
(v) D B
(viii) E A
(iii)
CE
(xi)
EB
(xii)
{a} A
(vi) D A
(x)
a A
3.
A {2,3, 4} B {0,1, 2, 3, 4}
(xi)
{a} A
?
360
(i) A B
(ii) A B
(iii) A = B
(Venn diagram)

(JohnVenn)
(UniversalSet) , (sets)
(Circle)
(Closedregion)
(dots) ,

:U = {1,2,3,4, 5,6,7}
A {1,3, 7}B {1,3}C {2, 4} D {4,5}
: :
U=N ={ }
E= ( )
O= ( )
1.
P = {, , , }
Q = { , }
361
R ={ , }
2. X = (, , , , }
Y={, }
Z= ( , )
3. P = {1, 2,3.........100}
Q = {10 25 5 }
R = {10 25 }

(Operationonsets)
1. (Complementoftwosets)
2. (Intersectionoftwosets)
3. (Unionofaset)
1. (Complementaset)
, ,
, U A U
( A U ) A (UA) U
A A'
( ~A U~A)
A ' U A {x x U , A}
U {1,3, 4, 9,18}
:
A {3,5,10}
: A ' U A {1,9,18}
(
(i) A A '
(iv)
(ii) A A ' U
A ' ' A
362
(iii) U '
2. (IntersectionoftwoSets)
, A B
A B
A B { A
,
: A {1, 2,3, 4}, B {2, 4,5, 6}

(C {5, 6, 4,8}
:
A B {2, 4}
A C {4}
B C {4,5, 6}
A B C A {4,5, 6}
{1, 2, 3, 4} {4,5, 6}
{4}
B C C {2, 4} {5, 6, 4,8}

{4}

A B C A B C
363
A B
1. A,B
A B A B
2. ,

3. A B
A B A B
:
(1) A B A
(2) A B B
364
(i) A
(iv)
A B A
(ii) A A A
(v) A B B
(iii) A B B A
(vi)
A B C A B C
3. (Unionoftwosets)
A B A B

A B
A B
A B
A B {x x A x B x A, B}
,
x A B x A
or x B
: ,
: A {1, 2,3, 4}
B {2, 4,5, 6}
C {3, 4, 6,8}
A B {1, 2, 3, 4, 5, 6}
(i)
(ii) A C {1, 2,3, 4, 6,8}
(iii) B C {2,3, 4,5, 6,8}

(iv) A B C {1, 2, 4} {2, 3, 4,5, 6,8} {1, 2, 3, 4,5, 6,8}
(v)
A B C {1, 2,3, 4,5, 6} {2, 4, 6,8} {1, 2,3, 4,5, 6,8}

365
A B C A B C
(
(i) A A B
(iii) A A
(v) A B B A
(ii)
B A B
(vi)
A B C A B C
(iv) A A A
1. A {a , b, c} B {c, d , e} A B B A
2.
A {2,3, 4} U {0,1, 2,3, 4} ?
(i) {0} A
(ii) A
(iv) 0 A
(v) 0 A
(iii) {0} A
3. U {0,1, 2,3, 4,5, 6, 7}
A {2, 4, 6} B {1, 2,3}
(i) A
(iv) A '
(ii) B A
(v) B '
(iii) B
(vi)
A B'
(vii)
A B'
17.3
,
1.
2.
3. ,
4.

17.4
-1
1. (i )
(ii)
2. (i) {1, 2,3, 4,5, 6} { , ............} {a , b, c........} {2,4,6,8......}

(i) {x x3 }
(ii) {x x3 x<25 }
(iii) {x x3 }
(iv) { x : x
}
366
-2
1. {a},{b},{c},{a, b},{b, c},{a, c},{a, b, c}

2. (i),(ii),(iii),(iv),(ix),(x),(xii) , (v),(vi),(vii),(viii),(xi)
3. (i), (ii)
(iii)
-3
-4
1.
A B B A {a , b, c, d , e}
2. (iii),(iv)
3.
(i), (ii) (v)

(i) A {2, 4, 6}
(ii) B A {2}
(iii) B {1, 2,3}
(iv) A ' {1,3, 5, 7}
(v) B ' {4,5, 6, 7}
(vi)
(vii) A B ' {1, 3, 4,5, 6, 7}
17.5
Set
Equality
Inclusion
367
A B ' {5, 7}
Universal set
Diagram
Concept
Operation
17.5
(1) BusinessMathematicsSanchetiandKapoor
368
-18

(Permutations and combinations)

18.0
18.1
18.2
()
(TheFactorialNotation)
()
(Permutations)
() (ThePrincipleofCounting)
18.3
18.4
18.5
18.6
() (Combinations)
18.0

18.1
n r c(n,r)
P(n,r)
,
6 ,,

,
(Combinations)
(permutations) 18.2
369
18.2

n r
()
n 'n
'n
n 1 2 3 4................ n 2 n 1 n
:
n n (n 1) n 2 ...................4 3 2 1
(i)
3 3 (3 1) 3n 2
(ii)
3 2 1 6
5 5 5 1 5 2 5 3 5 4
5 4 3 2 1
(iii)
120
6 6 6 1 6 2 6 3 6 4 6 5
6 5 4 3 2 1
720
:
5 5 [4 3 2 1]

4 4 3 2 1
4 3 2 1
5 5 4
:
n n [ n 1 n 2 n 3 ...............4 3 2 1]
n n n 1
-
5 5 4
4 4 3
3 3 2
2 2 1
1 1 0 1
:

370
0 1
-1
1.
2.
(i) 10
(ii) 7
(i)
(iii) 6
(iv)
5
4
2 2 4
10
(ii)
10
9
(iii) 2 3 5
3.
16
15
4 3
(iv)
5
9
8
9 8
(v)
10
(i)
(ii)
() ( )
(iii)
11
7 9
(concept)
(a) : ,
[ 'H' (Heads) 'T' (Tails) ]
(b) :-
A, B, C ,
-
ABC
ACB
BAC
BCA
CBA
CAB
: :
m
, n
mxn
(a) :
= 2
371
= 2
? 2 x 2 =4
(: )
(b) :
= 3
= 2
(
, )
= 1
( )
: = 3 2 1 6 3
-2
1. A, B, C, D, E 3 ( )
?
2.
3.
()
,
,

() ?
()
() -
5
= 5 4 3 2 1
= 120 5
() 5
-
= 5x4
3x2x1 -
372
5 4 3 2 1
3 2 1
5
3
5
52
n r -
n
nr
Pr P (n, r )
Pr n r
: n n
n
Pn
n
nn
n
0
= n 0 1
5 5
P5
5
55
5
0
= 15
=54321
=120
10
10 6
(i)
10
(ii)
10
P7 10 9 8 7 6 5 4 10 7 ?
(iii)
15
P7 15 14 13 12 1110 9 15 7 ?
P6
10 9 8 7 6 5 10 6 ?
(iv) 14 P7 14 13 12 11 10 9 14 6 ?
(v)
12
P7 12 1110 9 12 4 ?
373
: 1,2,3,4 (a) (b)

(a) :
4
P4 4
4 3 2 1 24
(b) 2
4
P2 4 3
[4 2 ]
12
''HUMAN''
(ii)
'H'
(i)
P3 3 2 1
(ii) 'HUMAN''
a,e,i,o,u ]
'H'
[ ]
(i) ''HUMAN'' 'u' 'a'

: 3
P4 4
4 3 2 1
3 ( ' )
(1) ?
(i) AJMER
(ii) JAIPUR
(iii) DELHI
(2) (i) 4, 5, 6,7,6,9 : ?

(ii) 5
1. n r ,
,
n ,
: n -----
n ,
= nxnxnx..............................= n
374
2. n
q

, p
n
p q r
: 1,2,3,4,5,6 3
: (n) = 6
(r) = 3
:
= nr= 63
666
216
: CALL
: (n) = 4
L (p) = 2
A (q) = 1
C (r) = 1
:
4
= 2 1 1
4 3 12
: ASSASSINATION ?
: (n) = 13
A (p) = 3
S (q) = 4
I (r) = 2
N (s) = 2
T (t) = 1
O (o) = 1
:
13
= 4 3 2 2 1 1
13 12 11 10 9 2 7 5
1.
=10810800
(i) EVEREST
(ii) WILLIAMS
(iii) CALCUTTA
375
2. ,
() (Combinations)

: :
(1) ()
(2)

, 15
11 11 ,
n r
''Cr ''Cr
Pr n Cr r ( x )
n
Cr
Pr
r
Cr
n
nr r
n Pr
n
nr
: n n
n
n n n
n Cn
n
n 0
1
5 C4
5
5 5 4
5
,
= nPr =
:
n
r ,
C1
5
=5
5 1 1
: C4 = C1
5
C r = n C n-r
376
: 10 7
:
10
C1
10
10 7 7
10
3 7
10 9 8
3 2
120
[ 10 10 9 8 7
: 6 4

: : 8
: 4 4
6
C4 C4 15

C5 C3 24
6 2
6
4 6
5 3
6
C6 C2 6
= 15 + 24 + 6 = 45
: 4 4 2 1
: -
: 4 2 = 4C2,
: 4 1 = 4C1
: : :
4
C2 4 C1
4
4
2 2 3 1
43 4
2 1 1
2 3 4
24
1. 20 8 , 5 3

?
377
2. 6
3.
?
5
4 3
18.3
:-
1)
2)
3)
( )
( )
P(n,r) C(n, r)
n
nr
n
(ii) C (n,r) nCr=
nr r
(i) P(n,r)
Pr =
18.4
-1
(1)
(i) 3628800
(ii) 5040
(3)
(i) 16
(ii) 9
(2)
(i)
(ii)
(iii) 720
(iii)
(iii)
11 10
7
(iv) 5
(iv)
1
4
(v) 4032
- 2
1. = 5 4 3 60 5
2. = 5 4 3 2 1 120
3. 5040 7
-3
1. (i) 120
[ 7 7 6 5 4 3 2 1]
(ii) 720
(iii) 120
2. : : :
6
P6
6
6 = 720
66
(ii) 5 5 :
5 -
P5 5 360
-4
1. (i) 840
2. 77= 823543
(ii) 2 x 5040
(iii) 5040
378
-5
1. 5 =
3
20
C5 = 15504
8C3 = 56
( )
20
C6x8C4 = 2713200
2.
(i)
4 5
= C4x C3
6
(ii) (7 )
7 7 P 7
: =
C4 5 C3 7 756000
18.5
Approximate value
Arrangement
Binomial Theorem
Combination
Concept
Exponent
Expansion
Heads
Permutation
Quantity
Notation
Principle of Counting
Tails
18.6 (ReferenceBooks):
(1)
(2) BusinessMathematicsSanchetiandKapoor
379
-19

(Exponents and Logarithms)

19.0
19.1
19.2
(Exponents)
19.3
19.4
(PositiveExponents)
(Rationalexponents)
(Lawofexponents)
(Zeroexponents)
(Negativeexponents)

(Logarithms)
(Meaningoflogarithms)
(Commonlogarithms)
(Reading oflogtables)
(Lawoflogarithms)
(Antilogarithms)
19.5
19.7
19.6
19.8
19.0
19.1
19 (Exponents)
192.
,
(Concept) ,
19.4 (Calculation) ( , ,
380
) ,
(Operations)

19.2
( )
2 2
2 2 x 2x 2
22 = 2
2x2
(2 )
222 =23
(2 )
2222 =2 (2 )
4
55 =52
666=63
666666=66

( )
, 2x2x2 ( 2
2 ) = 23
666666= 66 ( 6 6 : )
2 6 ( - )
'''
-
22=24
( )
2222=24
( )
222=24
( )
55555=55( )

(-2) (-2) = (-2)2 ( )
(-2) x (-2) x(-2) = (-2)3 ( )
( ) ,

:
381
a n , a
a n
a =
| .. |
a n n
n
:(-9) x (-9) x(-9)

:(-9) x (-9) x(-9) =(-9)3
(i) 6
(ii) (-7)5
(i) (63) = 6 x 6 x 6
(ii) (-7)5= (-7)x (-7) x(-7)x (-7)x (-7)
4 2 x 2 22
:
22 2 2 4
24 2 2 2 2 16
53 5 5 5 125
34 3 3 3 3 81
104 10 10 10 10 10000
(+1)2=1x1 = +1 ( + -
)

1
2 2 2
( (-)x (-) (+))
2
2 2 2 4
3
2 2 2 2 8
4
2 2 2 2 2 16
5
2 2 2 2 2 2 32
,
1 1 1 1
3
1 1 1 1 1
382
20
1 1
21
1 1
100
1 1
101
1 1

( 2,4,6 )
( 1, 3,5 )

n = 2, 4, 6, 8...............
n = 1,3,5,7,9.......
:
4
(1) (4)
(2) (-5)
(3) (-1)97
(4) (-1)124
:1. 4 4 4 4 4
4
= 256
2.
(5) 5 5 5
125
3.
4.
97
1 1
124
1 1
(n = 97 )
(n= 124 )
32 (3)2 =

(32 )2 32 32 (3 3)2
(3 3) (3 3)
3 3 3 3 34
9 9 94
81
383
3 3
2 2
2
2 2 22
2 3
2 2 2
2 2 2 2 2 2
43
4 4 4
26
64

64
2 3
2 2 22
22 3 2 6 2
2 x 3 : (
m n
a a
a mn a
m n
32
( a m a mn )
n
( 2
3 2
26 )
32
29
3 2
2 2
26
(i)
:
(ii) 4
2 2
(i)
2 2
(iii) 2
3 3
(iv)
22
4
4 4 4 4 4
256
(ii) 4
32
4 3
32 3 3 9
49
4 4 4 4 4 4 4 4 4
64 64 64
(iii) 2
3 3
262144
3 3
2
512
(iv)
7 7
77
49
( n )
( n )
384

7 7
mn
125 5x 5 x 5
: 32
: 32= 2 x 2 x 2 x 2 x 2
32 = 25
27
27 3 3 3
27 3
a a a..........n
a

4
2
:
3
:
4
2 2 2 2
2

3 3 3 3
3
2 2 2 2 24
3 3 3 3 34
16
81
an
a

bn
b
a b ,

3

4
:
385
3 3 3 3

4 4 4
4
3
3 3 3 3
3
4 4 4
4
27
27
64
64
3
5

8
:
3
5 5 5 5

8 8 8 8
3
5
3 3 3
8 8 8 8 3
125
125
512
512
3
3

4
:
3
3 3 3 3

4 4 4 4
3
3 3 3 3
4 4 4 4 3
27
64
8
:

125
8 2 2 2 23
125 5 5 5 53
:
8
23 2
3
125 5 5
(
)
125

343
386
:
3
125 5 5 5 5
343 7 7 7 7
125 5
3
343
7
5

7
1 2 3
:

2 3 4
:
2
1 2 3
2 3 4

12 23 3
2 3 2
2 3
4
1 8 9

4 27 16
1 2 1
1 3 16
1 1 1 1
1 3 8 24
-1
1.
(i)
2.
1/5
(ii)
(iii)
(i)
3.
(i)
35 38
(ii)
43
24
(iii)
35 38
25
(ii)
343
125
(iii)
729
64
25
216
(RationalExponents)
:
1
n
1n
n
a
a
a1 a

387
(iv)
9

3
a n n a
1
n
9 b
2
b
1
9
1
9 2 b2
b2 9
b 9 b,9
b (9)
3
1
, a n , a n a ()
n
a q a
p
p/q
p
q
ap
: (Numerator)
(Denominator) :

:
3
2
4 12 4 12
(i ) 4 2 43
2 64
8
3
2
16 3 4 16 14
4 16 16 16
(ii ) 16 4 163
2 2 2 2 2 2
4
2 4 2 4 2
1
4 4
2 2 2 8
-2
1.
(i)
216
(ii)
16
(iii)
1.
-
35 3 3 3 3 3 32 3 3
388
125
(iv)
125
: 35 32
5
3 3 3 3 3 3 3 3 3
3 3 3 3 333
37 3
5 2
3 3
3 ,
5 2
(i)
5 5 5 5 5 5
4
22
5 5
(ii)
2 2 2 2 2 2 2 2 2

3 3 3 3 3 3 3 3 3
2 2

3 3
2
4 3
4 4 4 4 4 4 4

5 5 5 5 5 5 5
(iii)
4 4

5 5
2 3
1.
a m n -
a m a n a m n
3
5
: 4 4
3
: 4 4 (4) :

: 4 4 4
3
3 4
48
2
3 3
:
4 4
3
3 3 3
:
4 4 4
3 2
3

4

389
35 3 3 3 3 3
33 3 3 3
: 35 33 3 3 3 3 3 3 3 3
3 3 3 3 3
3 3 3
3 3 32 353
, :
1.
5 5
5 5 5 5 5 5 5
5 5 5
4
7 3
5 5 5 5 5 5
2 2 2 2 2

2 2 3 3 3 3 3
2.
2 2
3 3

3 3
2 2 2

3
3
3

1
5
2 2

3 3
5
5 2
4 4
3.

5 5
4 4 4 4

5
5
5
5

4 4

5 5
2
4 4 4 4

5 5 5 5
4 2
2.
390
a (
a 0 a ) m,
m>n
a m a n a m n
57 53
: 57 53
: 57 53 = 57 3 54
8
3 3

4 4
3 3

4 4
8 5
3

4
3
4
3
( )
4
3 3 3
4 4 4
27
27

64
64
3.
a m, n
m n
a mn a mn
: (65)3
5 3
: (6 ) = (6 )
5 3
5 3
6 6
5 53
65
4 2
:

5
:
391
4 2 4 22 4 4

5
5 5
4 4 4 4
5 55
256

625
54 54 54 4
50
-
54
54
5 55 5
1
5 55 5
54 54 54 4 50 1
54 54
50= 1
0 ( ) 1
3
3
3 3
0
(i) 7 7 7 7 1
(ii)
5 5
2 2 2

3 3 3
(iii)
3 3
5 5
5 1
0
2
1
3
(0 ) 0
( ) 1
4.
a0 1
:
100
0
: 100
392
33 35
33
3 3 3
5
3 3 3 3 3 3
1
1
2
3 3 3
1
5 3
3
3 3
3
1
1
32
:
:
(i)
4 4
2
4
=
4
4
4 4
4
2
2
2
4 4 4 4
1
4
4 4
4 2
2
2
2 2

5 5
(ii)
2
2 2

5
5 5
5
2 2 2 2 2
2

5 5 5 5 5
5
1
3
2

5
(
)
5.
a (0 ) m,n m<n
am a n
1
a
n m
393
33 35 335 32
1

33 35
32
1
32
1
32
3-2 1
(i)
4 4 6
2 6
4
1
4
(ii)
2 2

3 3
2

3
2 3
1
2
3
3

2
3

, = 1
am
1
am
23
1
23
1
1 23 2-3
3
2
23,
394
1 23
23 23
1
23
3 3 0
2
2
3
2
23
1
1
3
3 2
2
1
3 23 1
2
(i)
( , )
(ii)
1
2
5

2

5
1
am
m
a
(i)
(ii)
1
1
1
2
5
5 5 25
1
x 4 4
x
52
1
3
(iii)
4
3

3
4

1
1
3 3 3 27

4 4 4 64
27
1 ( 12 )
64
64 64
1

27 27
395
6 666
2 3 2 3 2 3
2 2 2 3 3 3
63 23 33
6 2 3 6 2 3
3
3
2 3 2 3
ab
a b
a m bm
a mb m
19.3
-
2 2 2 2 2 24
20 = 1 21 = 2
24
100 1
10 1 101
100 10 10 102
1000 10 10 10 103
10000 10 10 10 10 104

1 10
10 ()
100 ()
1000 ()
102
101
103
1,0000 ( )
104
1,00000 ( )
105
10,00000 ( )
106
1,00,00000 ( )
107
396
1 1
0.1 1 101
10 10
1 1
2
0.01
2 10
100
10
1 1
3
0.001
3 10
1000 10
3, 00, 000 3 1, 00, 000 3 105

15, 00, 00,000 15 100, 00,000 15 107
78, 00, 00, 00, 000 78 109

3
1.
2.
(i)
(ii)
x 5 x 2
x 7 x 9
(i)
(iii)
(v)
3.
9 7

7 9
6
(ii)
5 5
1
5
4

4
5
97
(iv)
(vi)
2 2

3 3
3 3
1/3 6
3 4
7 3
7 3
10 -
(i) 3600
(ii) 250000
(iii) 10000
19.4 (Logarithms)
(
log )
LogarithmicTables)

1641 . (JohnNapier)
397
(Meaningoflogarithms)
, 2 8
23 = [2 x 2 x 2 = 8]
log2 8 = 3
: '' 2 8 3 ''
a m (
a 1 )
x = m
4
x = logam
m x
(ax), (m)
: -
(i) ax = m
(Exponentialform)
(ii) logam = x
(Logarithmic form)
(4)2 = 16
: log4 16 = 2
4 16 2

Log10= 1000 = 3
103=1000 ( 10 )
log20 = 400 = 2
(20)2 = 400
(ax = m)
(logam = x)
(a)
10 = 1000
Log10 1000 = 3
10
73 = 343
Log7 = 343 = 3
N = 21
Log2N = t
9
a0
1
3
= 1
1
3
Log 9
Log
1
2
(1) = 0
(Common log)
(Natural log) :
398
10 e(e =
2.718 )

10

(Logarithmic Table)
,
(Brigg) 10
log10 = 1000 = 3
[103 = 1000]
log10 = 10 = 1
[101 = 10]
log10 = 100 = 2
log10 =0 =0
log10 = 0.1 = -1
log10 = 0.001 = -3
[102 = 100]
[: 100=1]
[ 10-1 = 0.1
[
1
0.001]
10
1
0.001 10-3 = 0.001
10
: a0 = 1 a1 = a
log 1 = logaa = 1
-
(1) 1 log
(2) log (1)
1. x
(i) log2x = 4
(ii) log2x = -1
(iii) log5625 = x
2.
3 log27 3
1
log 3 27
3
(CharacteristicandMantissa)
Log10 1 = 0
Log10 10 = 1
Log10 100 = 10
Log10 1000 = 100

399
1 10
10 100 1 2

: -
(i) (integer)
(ii)

: 10
1 10(10 ) 0
10 100(100 ) 1
1000 10000(10000 )
3
: , ( )
:
log11 1 ( 2 )
log562 2 ( 3 )
log2 0 ( 1 )
log293.7 2 ( 3 )
(Characteristicofpuredecimalnumbers)
0.7856 ( ,
) 0 1
.0365,.0785, .0909 .01 01
.0078, .0098 .001 .01

Log.001 = -3
Log.01 = -2
Log.1 = -1
Log 1 = 0
: 1 0.1 0 -1 [-(1-
] , [-1+ ) (-1) 1
(-1)
1 ( onebar )
.1 .01 (-1) (-2)
(-2+ ) , : (-2) 2( )
400
log.8 = 1
log.08 = 2
log.008 = 3
log.0008 = 4
log.00008 = 5
(Bar)
:
467
= 2 (
1 ) :
(i)
(ii) (column) 10 99
(iii)
(row) 0 9
, ( )

: 467
:
(i) 467
( ) 46
( )
(i) 46 7 6693 , 467

: log467(467 )
=2.6693 [ =2 =6693]
, :
2 .6993
-2+.6993[ -2 - .6693]
:
1. 0,1 ,
2.
3.
: 46.7
401
: 10 100 :
= 1 : 467
= 6693
: log46.7 = 1.6693 ( = + )
log46.7= 0.6693
log46.7= 1 .6693
log46.7= 2 .6693
log4670= 3.6693
.6693 ,
1.
2. 0.00467,4670 467
0.6693
3.
, 0 9
(column)
: 4671

(i) = 3
(ii)
467 6693,
1
46 1
: 467 = 6693+1 = 6694

: 4671 -
log4671 = 36694
: 845.78 -
- :
: 845.78 ,
845.8 ()
84 5
: = 9269 + 4 9273
: log845.78= 2.9273
- ( )
402
(i) 56.789
(ii) 0.007894
(ix) 0.92007
(x) 3.7
(v) 57
(vi) 2583
1.
(iii) 77.77
(vii) 888.88
(iv) 1002.57
(viii) 555
log a (M N ) log a M log a N

: log a (102 1067) log102 log1067
2.0086 3.0281
5.0367
2.
M
log a log a M log a N
N
102
: log
log102 log1067
1067
:= 2.0086 3.0281 ( : 10 )
: 2 2 = 2.0088 + 2 - 2 3.0281
= (4.0086 3.0281) - 2
=0.9805 - 2
= -2 + 0.9805
102
log
2.9805
1067
3.
,
'
loga (M) r=rlogaM
403
(i) log 121
(ii) log100
(i) log121
= log(11)2
= 2 log 11 ( )
= 2 (1.0414)
= 2.0828
(ii) log 100
= log (10)2
= 2 log 10
= 2 (1) = 2
log100
- 6
1.
log a 2 3log a 5 2 log a 7 log 2 7 log a 4

5
5
(Antilogarithms)
, ,

.00, .01, .02.........................99
logx = y
x = antilog (y)
x = antilog (logx) [y = logx ]
logx x
(i) Antilog (1.3856)
(ii) Antilog (-1.3458)
: x= Antilog (1.3856)
logx = antilog (1.3856)
Logx .3856 , :
6
.38 5
=2427 + 3=2430
2430
24.30 ( )
100
404
(ii) x=antilog (-1.3458)

logx = -1.3458
: :
1 1
log x 1.3458
1.3458 1 1
log x 2 .6542(1.3458 .6542)
x = antilog (-2+.6542)
.6542
= 4510
( )
-2 :
x .0451

0.125

0.05
0.125
: x
0.05

logx = log (.125) log (0.5)
1.0969 2.6990 ( .05 .050 , : 50 9 )
1.0969 2.6990 ( .05 .050
1 0.0969 2 .6990
1 0.0969 2 0.6990
2.0696 1.6990
log x 0.3979
x anti log(0.3979)
: =0 ; :
= .3979
: antilog = 2500
2500
2.500 2.5
1000
( )
0.125
0.05
125 100
5 1000
x
405
25
2.5 :
10
: (11.5)
1.9
x 11.5
log x 1.9log(11.5)
1.9
(log )
log x 1.9 1.0607

log x 2.01533
x anti log 2.01533
: 2 : : 3
0.01533 antilog = 1036 (0.1533 0.153 )
1036
103.6
10
: 3 0.0007
x
x 3 0.0007
1/3
x 0.0007
1
log x log 0.007 [log ]
3
1
log x 4.8451 ( 0.007 0.00070 70 0

3
1
4.845 1
3
1.3333 0.2817
1 .333 0.2817
: , : 1
(
1 1
1.333 0.2817 1 1
1 1 1 .3333 0.2817
2 0.6667 0.2817
x anti log(2 0.9484)
anti log 2.9484
= 2
0.9484
:
= 8880
2 :
406
x = 0.888

1.
0.0007 0.0888
(i)
17.2 24.5
43.15
(iii)
x 0.00123
(ii)
579 3 25
7
(iv)
(1.451)2x (2.632)5
19.5
(i)
a =
a n
(-a)a=
n= 2,4,6,8..............
(-a) a=
n= 3,5,7...................
(ii)
m n
a a
mn
(iii)
( )
(a) naxaxa...................n
n
an
a
n
b b
(iv)
(v)
(vi)
(vii)
n,a b
a m n
am a n amn
a (
a 0 ), m x m>n
a m a n a mn
a m,n
a 0
a0 1
(viii)
am a n
1
a
n m
[n>m]
( a 0 m n )
(ix)
a m
1
am
407
(x)
(xi)
am
1
a m
a b a m bm
m
m m
ab a b
(xii)
(logarithm)
a 1 , x
a =y x=loga = y
x
Loga 1 = 0
log a XY log a X log a Y log a x y log a X log a Y
x
log a log a X log a Y log a x y log a X loga Y
y
log a x y y log a Y
(xii) e Naturallogarithms
10 commonlogarithms
(xiii) Commonlogarithms n 0 1

(xiv) n commonlogarithms 0 1

(xv)
log10x = y
X = antilog (y)
(xvi)
19.6
1
(1)
(2)
(i)
=3 = 1
(ii)
=a =5
(i)
35+8 = 313
(iii)
(ii)
=b = -x
4
408
(iii)
313
25
9999
81
3 3 3 3
52
63
(iv)
(3)
(i)
(ii)
7
3
5
(iii)
93
43
2
(1)
(i) 36
-3
(1)
(2)
(ii) 4
(i) 1
(ii)
(v) 1
(3)
(i) 36 x 102
4
1.
(iii) 5
(ii) X5
1
125
(i)
24 2
(iii) 4
5 5
(i) x = 16
3
2
(iii)
(vi) 72 = 4
(ii) 25 x 104
(ii) x
2. log 27 3 a
1
3
52
42
(iv) 3 x4
(iii) 1 x 104
(iii) x = 4
27a =3
3 a
33a 31
: : - ( )
3a 1
1
1
a log 27 3
3
3
log 273 = b
3b = 27
b3
log 3 27 3
409
1
3log 27 3 log3 27
2
1 1
3 3 ( )
3 3
5
(i)
(v)
= 1-1 = 0
1.7542 (ii)
1.8908 (iv)
3.0009
1.7559 (vi) 3.4121 (vii) 2.9488 (viii) 2.7443
(ix) 1.9638 (x)
(a)
3.8973 (iii)
0.5682
log a 2 3log a 5 2 log a 4 7 log a
2
4
7 log a
5
5
2
2
4
log a 2 log a 53 log a 4 log a log a
5
5
27
1
4
log a 2 log a 5 log a 2 log a 7 log a
4
5
5
log a 2 53 4 2 27 57 47 57
3
log a 217 427 537 7

log a 28 45 511
log a 28 22 511
log a 28 210 511

log a 218 511 ( )
log a
7
218
511
(i) 9.766 (ii) 217.795

( log a b log a log b
(iii) log 4.34 0.00123 log 4.34 log 0.00123
0.6375 3.0899
0.6375 3 0.0899
0.6375 3 0.0899
4.34 0.00123 anti log 3 0.7244
0.7274 antilog 3 0.7244
410
- 3 , : , :
4.34 0.00123 0.005338

2
5
(iv) x 1.451 2.632
log x 2 log 1.451 5log 2.632
2 0.1617 2.1015 ( 0 )
Log x = 2.4249
X = antilog (2.4249)
=2 :
0.4249 antilog = 2661
2661
266.10
10
2
5
1.451 2.632 266.10
: x
19.7
Exponents
Positive Integral Indices
Rational Exponents
Logarithms
Negative Integral Indices

Radicals
Common Logarithms
Table
Denominator
Mantissa
Anti Logarithms
Numerator
Characteristic
19.8 (Reference Books):

(1)
(3) - , - '9' - , ,
(4) Maths for Class 8, 9 N.C.E.R.T.,New Delhi
411
LOGARITHMS
412
LOGARITHMS
413
ANTILOGARITHMS
414
ANTILOGARITHMS
415

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'', '' '

(Inputs and Outputs of

1795 ' '

(1) (Constructive Function) - ,

(2) (Recordative Functions) -

(3) (Interpretive Functions) - (

(4) (Auditive Functions) -

(Double Entry System) -

(1) (Financial Accounting) -

(2) (Cost Accounting) -

(3) (Management Accounting) -

(4) - (Inflation Accounting) -

(Current Cost Accounting CCA)

(5) (Human Responsibility Accounting) -

(6) (Social Responsibility Accounting)

(Rules Governing Accounting Principles)

(Generally Accepted Accounting Principles)

(International Accounting Standards

(Accounting Standards Board)

3.5.1 (Accounting Concepts)(1)

(Separate Entity Concept)

(Money Measurement Concept)

(3) (Going Concern Concept)

(Dual Aspect Concept)

(5) (Cost Concept)

(Realisation or Revenue Recognition Concept)

(7) (Matching Concept)

(9) (Accounting period Concept)

(Balance Sheet Equation Concept)

(The Accrual Concept) -

(The Dual Aspect Concept) -

(The Realisation Concept) -

(Accounting Perios Concept) -

(BalanceSheet Equation Concept) -

Assets =Equity +External Liabilities

Equity /ProprietorsFunds =Capital + Net Profit

3.5.2 (Accounting Conventions)

Assets = Equity + ExternalLiabilities

(Profit Loss Account)

(Single Entry System) -

(Double Entry System) -

(Booksof Accounts under Double Entry System)

(Books of Original Entry)

(Rules for Debiting and Crediting of Accounts)

, (2) , (3) , (4)

3. (Ledger Folio or L.F) :

6. (Casting and Carry forward) :

(Total carried forward),

(Total brought forward),

(Special Pointsto be considered) :

(iii) (Sales Return Account)

a/c 's a/c

(Commenced business with cash.)

(Purchased goods for cash.)

(Purchased goods from Ram on

To, Sales a/c

(Sold goods to Shyam.)

(Received cash from Shyam)

(Paid shop rent)

Purchased goods for cash

(Sold goods for cash)

(paid cash to Ram)

(Salary paid to Manager)