Monthly Archives: January 2022

In This Post we are  providing Chapter- 2 ISSUE AND REDEMPTION DEBENTURES NCERT MOST IMPORTANT QUESTIONS for Class 12 ACCOUNTANCY which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON ISSUE AND REDEMPTION DEBENTURES

1. What is the nature of Interest on Debentures?
Ans. Interest on debentures is a charge against the profits. It means that whether there is profit or loss it will be paid to the debenture holders.
2. What is meant by Redemption of Debentures?
Ans. Repayment of the amount borrowed by a company is called redemption of debentures. Debentures can be redeemed at Par or Premium. Students must remember that debentures are redeemed on the due date by paying the lump sum amount to the debenture holders or by paying in installments.
3. Give two sources of finance for Redemption of Debentures.
Ans.

1. Out of profits
2. issue of fresh Share Capital and Debentures.

4. Define Secured and Unsecured Debentures.
Ans. Secured or Mortgaged Debentures: Debentures are secured by a charge on the fixed assets of the company. If the company fails on payment of the principal amount or interest amount, assets under charge are sold to repay the amount due to the debenture holders.
Unsecured Debentures: Debentures are called unsecured in the sense that if the company defaults on payment of the principal amount or interest, debenture holder has to be along with other unsecured creditors of the company. In simple words, these debentures are not secured by the charge of fixed assets.

When Purchases consideration is more than net value of assets
Illustration 5 : A Company issued debentures of Rs.100 each at par for the purchases of the following assets and liabilities from Gupta Bros. at purchase consideration of Rs.5,00,000

Plant –	Rs.3,50,000	Stock	Rs.4,50,000
Land and Building	Rs.6,00,000	Sundry Creditors	Rs.1,00,000

Illustration 6 : Larson and Turbo Ltd. Issued 50,000 8% debentures of Rs.100 each payable on. Application at par and redeemable at par any time after 7 years from the date of the issue. Record necessary entries for the issue of debentures in the book of Company.
Solution:
In the books of Larson & Toubro Ltd.
Journal

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)
	Bank A/c      Dr.		50,00,000
	To % Debentures Application and Allotment A/c			50,00,000
	(Being the application money received)
	Debentures Application and Allotment A/c Dr.		50,00,000
	To 8% Debentures A/c			50,00,000
	(Being the transfer of application money to debenture account)

Illustration 7 : Claris Life Sciences Ltd. issued 5,000 14% Debentures of Rs. 100 each at a discount of 10%. Pass the necessary journal entries in the books of the company for the issue of debentures when debentures were to be:
(i) Redeemed at par.
(ii) Redeemed at a premium of 5%.
Journal

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)
	Bank A/c       Dr.		4,50,000
	To Debenture Application and Allotment			4,50,000
	(Application money received on 5,000 debentures @ Rs. 90 each)
(i)	Debentures Application and Allotment   Dr.		4,50,000
	Discount on issue of Debentures     Dr.		50,000
	To 14% Debentures			5,00,000
	(5,000 14% Debentures of Rs. 100 each issues at a discount of 10%)
(ii)	Debentures Application and Allotment  Dr.		4,50,000
	Loss on issue of Debentures A/c   Dr.		75,000
	To 14% Debentures			5,00,000
	To Premium on redemption of Debentures			25,000
	(5,000, 14% Debentures of Rs. 100 each issues at a discount of 10% but redeemable at a Premium of 5%)

Illustration 8 : ABC Company Ltd., had 6% debentures of Rs.1,00,000 on 1st January 2009 on which interest is paid on 3th June and 31st December. Pass necessary journal entries for the payment of interest for the year 2009, 10% tax is deducted at source from interest and remitted immediately. Books are closed on 31st December.
Solution:
ABC Ltd.
Journal

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)
2009 June 30	Interest on Debenture A/c    Dr.		3,000
To Debentures holder A/c			27,00
To Income Tax Payable A/c			300
(Half yearly debentures interest due and tax deducted at source)
June 30	Debentures holder A/c   Dr.		2,700
Income Tax Payable A/c   Dr.		300
To Bank			3,000
(Interest & Tax paid)
Dec 31	Interest on Debentures A/c     Dr.		3,000
To debentures holder A/c			2,700
To Income Tax Payable			300
(Half yearly debentures interest due and tax deducted at source)
Dec 31	Debentures Holders A/c     Dr.		2,700
Income Tax Payable Dr.		300	2,700
To Bank A/c			3,000
(Being Interest & Tax Paid)
Dec 31	Statement of Profit and Loss   Dr.		6,000
	To Interest on Debentures A/c			6,000
	(Debentures Interest (3000+3000)
	Transferred to Statement of Profit and loss)

Illustration 9 : B.G. Ltd. issued 2,000, 12% debentures of L100 each on 1st April 2012. The issue was fully subscribed. According to the terms of issue, interest on debentures is payable half yearly on 30th September and 31st March and tax deducted at source is 10%.
Pass necessary journal entries related to the debenture interest for the half-yearly ending 31st March, 2013 and transfer of interest on debentures of the year to the Statement of Profit & Loss.
Solution :
Books of B.G. Ltd.
Journal

Date	Particulars	L.F	Debit (Rs.)	Credit (Rs.)
2013 March 31	Interest on Debentures A/c    Dr.		12,000
To Debenture holder’s A/c			10,800
To income Tax Payable A/c /TDS from Debentures interest A/c			1,200
(Half yearly interest due on debentures and tax deducted at sources)
March 31	Debenture’s A/c     Dr.		10,800
To Bank A/c			10,800
(Payment of Interest)
March 31	Income Tax Payable / TDS from
Debentures Interest A/c     Dr.		1,200
To bank A/c			1,200
(TDS Deposited with income tax authorities)
March 31	Statement of Profit & Loss		24,000
To interest on Debentures A/c			24,000
(Interest transferred to Statement of P/L)

Question 10: Fill in the missing figures in the following entries: –
Journal

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)
	Case 1
	Bank A/c		….
	To Debentures Application & Allotment A/c			….
	(Being application money received)
	Debentures Application & allotment A/c Dr.		40,000
	Loss on issue of Debentures A/c Dr.		….
	To 10% Debentures A/c			….
	To Premium on Redemption A/c			….
	(Being issue of 400, 10% Debentures of Rs. 100 each at par and redeemable at premium of 10%)
	Case 2
	Bank A/c		….
	To Debentures Application & Allotment A/c			….
	(Being Application money Received)
	Debentures application & Allotment A/c   Dr.		….
	Loss an issue of Debentures A/c   dr.		….
	To 12% Debentures A/c			….
	To Premium on Redemption of Debentures A/c			….
	(Being 200, 12% Debentures issued at Rs. 90 repayable at Rs. 110)
	Case 3
	Bank A/c    Dr.		….
	To Debentures Application & Allotment A/c			….
	(Being Application money Received)
	Debentures Application & Allotment A/c Dr.		….
	Loss on issue of Debentures A/c		….
	To 10% Debentures A/c			….
	To Securities Premium Resources A/c			….
	To Premium of Redemption of Debentures A/c			….
	(Being 100, 10% Debentures issued at Rs. 105 repayable Rs. 110)

In This Post we are  providing Chapter- 3 FINANCIAL STATEMENTS OF A COMPANY NCERT MOST IMPORTANT QUESTIONS for Class 12 ACCOUNTANCY which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON FINANCIAL STATEMENTS OF A COMPANY

1. Under which major sub-headings, the following items will be placed in the balance sheet of a company as per Schedule III, Part I of the Companies Act, 2013.
(i)Accrued incomes
(ii)Loose tools
(iii)Provision for employees benefits
(iv)Unpaid dividend
(v)Short-term loans
(vi) Long-term loans (Delhi 2014; Modified)
Ans.

2.Under which sub-headings will the following items be placed in the balance sheet of a company as per Schedule III, Part I of the Companies Act, 2013.
(i)Capital reserves
(ii)Bonds
(iii)Loans repayable on demand
(iv)Vehicles
(v)Goodwill
(vi)Loose tools (All India 2014; Modified)
Ans.

3.State under which major headings the following items will be presented in the balance sheet of a company as per Schedule III Part I of the Companies Act, 2013.
(i)Long-term borrowings                       (ii) Trade payables
(iii) Provision for tax                              (iv) Securities premium reserve
(v) Patents                                                (vi)Accrued incomes (Compartment 2014; Modified)
Ans.

4.State under which major headings the following items will be presented in the balance sheet of a company as per Schedule III Part I of the Companies Act, 2013.
(i)Trade marks
(ii)Capital redemption reserves
(iii)Income received in advance
(iv)Stores and spares
(v)Office equipments
(vi)Current investments   (Compartment 2014; Modified)
Ans.

5.State the major headings under which the following items will be put as per Schedule III, Part I of the Companies Act, 2013.
(i) Long-term investments                  (ii) Bills of exchange
(iii)Motor car                                          (iv) Discount on issue of shares
(v)Securities premium reserve           (vi) Unclaimed dividend (All India 2011; Modified)
Ans.

6.Give the major headings under which the following items will be shown in a company’s balance sheet as per Schedule III, Part I of the Companies Act, 2013.
(i)Sundry creditors
(ii)Provision for tax
(iii)Preliminary expenses
(iv)Loose tools
(v)Interest accrued on investments
(vi)Goodwill (All India 2011; Modified)
Ans.

7.List the items which are shown under the heading ‘current assets’ as per Schedule III, Part I of the Companies Act, 2013. (Delhi 2011; Modified)
Ans. Current Assets
(i) Current investments
(ii)Inventories
(iii)Trade receivables
(iv) Cash and cash equivalents
(v) Short-term loans and advances
(vi) Other current assets

8.List the items which are shown under the heading ‘current liabilities’ as per Schedule III, Part I of the Companies Act, 2013.  
Ans. Current Liabilities
(i) Short-term borrowings
(ii)Trade payables
(iii)Other current liabilities
(iv)Short-term provisions

9.Show the major headings into which the liabilities side of a company’s balance sheet is organised and presented as per Schedule III, Part I of the Companies Act, 2013.
Ans. Liabilities side of the company’s balance sheet as per Schedule III, Part I of the Companies Act, 2013
Name of the Company…………..
Balance Sheet
as at…………  (Rs in…… )

10.Show the major headings into which the assets side of a company’s balance sheet is organised and presented as per Schedule III, Part I of the Companies Act, 2013.(Delhi; All India 2008; Modified)
Ans. Assets side of the company’s balance sheet as per Schedule III of Part I of the Companies Act, 2013.
Name of the Company……….
Balance Sheet
as at………….  (Rs in…… )

In This Post we are  providing Chapter- 4 ANALYSIS OF FINANCIAL STATEMENT NCERT MOST IMPORTANT QUESTIONS for Class 12 ACCOUNTANCY which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON ANALYSIS OF FINANCIAL STATEMENT

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1. How would you show the following two items in a company‘s Balance Sheet as at 31st March, 2012 as per the requirement of Schedule VI:
   General Reserve (Since 31st March, 2011) Rs. 3,00,000, Statement of Profit and Loss (Debit Balance) for 2011-12 Rs. 2,00,000.Ans.
   Balance Sheet
   As at 31^st march, 2012 Equity and LiablitiesNote No.Rs.Shareholders‘ fund
   Reserve and Surplus 
   1 
   1,00,000Notes to Accounts:Reserve and SurplusGeneral Reserve(1st April, 2011)3,00,000Less: Statement of Profit and Loss(Dr. Balance)2,00,0001,00,000

2. Under Which main headings and sub-headings of Equity and Liabilities of the balance sheet as per the Revised Schedule VI of a company will you classify the following items:
   1. Proposed dividend.
   2. Fixed Deposit from Public
   Ans.Sr. No.ItemsMain-HeadingSub-Headingi.Proposed dividendCurrent-LiabilitiesShort-term provisionii.Fixed deposit from PublicNon-current liabilitiesLong term borrowing
3. State any two items which are shown under the head ’Investment‘ in a company balance sheet.
   Ans.
   (i) Government Securities.
   (ii) Sinking Fund Investment.
4. How is analysis of Financial statements suffered from the limitation of window dressing?
   Ans. Analysis of financial statements is affected from the limitation of window dressing as companies hide Some vital information or show items at incorrect value to portray better profitability and financial Position of the business, for example the company may overvalue closing stock to show higher profits.
5. What is the interest of Shareholders in the analysis of Financial Statements?
   Ans.
   (i) They want to judge the present and future earning capacity of the business.
   (ii) They want to judge the safety of their investment.

6. Name two tools of Financial Analysis?
   Ans. 
   1. Comparative Financial Statements.
   2. Ratio Analysis etc.
7. What is Horizontal Analysis?
   Ans: The analysis which is made to review and compare the financial statements of two or more then two Years is called Horizontal Analysis.
8. Give the example of Horizontal Analysis.
   Ans. Comparative Financial Statement.

9 Give the Main Heading and Sub- Heading of Equity and Liabilities of the Balance sheet of a company as per the Revised Schedule VI of the companies Act.1956.Ans.
2. EQUITY AND LIABILITIES
(5) Shareholders’ Funds
(d) Share Capital
(e) Reserves and Surplus
(f) Money received against share warrants
(6) Share Applications Money Pending Allotment
(7) Non-Current Liabilities
(e) Long-term borrowings
(f) Deferred tax liabilities(Net)
(g) Other Long-term Liabilities
(h) Long-term provisions
(8) Current Liabilities
(e) Short-term borrowings
(f) Trade payables
(g) Other current liabilities
(h) Short-term provisionsTOTAL

2. Give the Main Heading and Sub- Heading of Assets of the Balance sheet of a company as per the Revised Schedule VI of the companies Act.1956.
   Ans. ASSETS
   (1) Non-Current Assets
   (a) Fixed Assets 
   1. Tangible Assets
   2. Intangible assets
   3. Capital work-in progress
   4. Intangible assets under development
   2. Non-current investments
   3. Deferred tax assets (net)
   4. Long-term loans and advances
   5. Other non-current assets(2) Current Assets
   1. Current investments
   2. Inventories
   3. Trade receivables
   4. Cash and cash equivalents
   5. Short-term loans and advances
   6. Other current assets
3. Rearrange the following items under assets according to Revised or New Schedule VI:Ans.
   1. Livestock
   2. Loose Tools.
   3. Goodwill
   4. Trademarks
   5. Bills Receivable
   6. Debtors
   7. Land
   8. Leasehold
   9. Stock-in-Trade
   10. Stores and Spare Parts
   11. Vehicles
   12. Cash at Bank
   13. Work in Progress(Machinery)
   14. Interest accrued on Investment
   15. Furniture
   16. Advance to Subsidiaries
   17. Cash in Hand
   18. Plant
   19. Deposits with electricity supply company.
   20. Fixed Assets(Tangible): Livestock, Land, Leasehold, furniture, vehicles and plant
   21. Capital Work-in-progress: Work in progress(Machinery)
   22. Fixed Assets(Intangible): Goodwill and Trademarks
   23. Inventories: Loose Tools, Stock-in-Trade, Stores and Spare Parts.
   24. Trade Receivables: Bill Receivables, Debtors
   25. Cash and Cash Equivalents: Cash at Bank, Cash in Hand
   26. Long term Loans and Advances: Advance to Subsidiaries, Deposits with Electricity Supply Company.
   27. Other Current Assets: Interest Accrued on Investments.
4. List any three items that can be shown as contingent Liabilities in a company‘s Balance sheet.Ans:
   1. Claims against the Company not acknowledged as debts.
   2. Uncalled Liability on partly paid shares.
   3. Arrears of Dividend on Cumulative preference shares.108
5. How is a Company‘s balance sheet different from that of a Partnership firm? Give Two point only
   Ans. 
   1. For company‘s Balance Sheet there are two standard forms prescribed
      under the companies Act.1956 .Whereas, there is no standard form prescribed under the Indian partnership Act,1932 for a partnership Firms balance sheet.
   2. In case of a company‘s Balance sheet previous year‘s figures are required to be given whereas it is not so in the case of a partnership firms balance sheet.

10 Prepare Comparative and Common Size income statement from the following information for the year‘s ended march 31, 2008 and 2009.
Particulars2008(Rs.)2009(Rs.)1.Net Sales
2.Cost of Goods Sold
3.Indirect Expenses
4.Income Tax rate8,00,000
60% of sales
10% of Gross profit
50%10,00,000
60% of sales
10% of Gross Profit
60%Ans.Comparative Income statement:articular2008
amount2009
amountChange in
amountChange in
PercentageNet Sales
Less: C.O.G.S.8,00,000
4,80,00010,00,000
6,00,0002,00,000
1,20,00025%
25%Gross Profit
Less: Indirect Expenses3,20,000
32,0004,00,000
40,00080,000
8,00025%
25%Operating Profit/ PBT
Less: tax2,88,000
1,44,0003,60,000
2,16,00072,000
72,00025%
50%Profit after tax1,44,.0001,44,000———-————Common Size Income statementParticular2008
amount2009
amountPercentage of
Net sales in
P.Y.Percentage of
Net sales in
C.Y.Net Sales
Less: C.O.G.S.8,00,000
4,80,00010,00,000
6,00,000100%
60%100%
60%Gross Profit
Less: IndirectExpenses3,20,000
32,0004,00,000
40,00040%
4%40%
4%Operating Profit/ PBT
Less: tax2,88,000
1,44,0003,60,000
2,16,00036%
18%36%
21.6%Profit after tax1,44,.0001,44,00018%14.4%

In This Post we are  providing Chapter- 5 ACCOUNTING RATIOS NCERT MOST IMPORTANT QUESTIONS for Class 12PHYSICS which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON ACCOUNTING RATIOS

1.OM Ltd has a current ratio of 3.5 : 1 and quick ratio of 2 : 1. If the excess of current assets over quick assets as represented by inventory is Rs 1,50,000, calculate current assets and current liabilities. (Delhi2012)
Ans.

2.X Ltd has a current ratio of 3 : 1 and quick ratio of 2 :1. If the excess of current assets over quick assets as represented by inventory is Rs 40,000, calculate current assets and current liabilities. (All India 2012)
Ans.

3.From the following information, calculate any two of the following ratios
(i)Debt-equity ratio
(ii)Working capital turnover ratio (iii) Return on investment
Information Equity share capital Rs 10,00,000, general reserve Rs 1,00,000, balance of statement of profit and loss after interest and tax Rs 3,00,000, 12% debentures Rs 4,00,000, creditors Rs 3,00,000, land and buildings Rs 13,00,000, furniture Rs 3,00,000, debtors 12,90,000, cash Rs 1,10,000.Revenue from operations i.e. sales for the year ended 31st March, 2011 was Rs 30,00,000. Tax rate is 50%. (All India 2012; Modified)
Ans.

4.From the following information, calculate the following ratios
(i)Liquid ratio
(ii)Proprietary ratio

Ans.

5.From the following information, calculate any two of the following ratios
(i) Operating ratio      (ii) Inventory turnover ratio (iii) Proprietary ratio

Ans.

6.From the following information, calculate any two of the following ratios (i) Liquid ratio (ii) Debt equity ratio

Ans.

7.From the following information, calculate any two of the following ratios (i) Net profit ratio (ii) Debt equity ratio

Ans.

8.From the following calculate the ‘gross profit ratio’ and ‘working capital turnover ratio’:

Ans.

9.(i)From the following information, compute ‘debt equity ratio’

(ii) The current ratio of X Ltd is 2 : 1. State with reason which of the following transaction would increase, decrease or not change the ratio 
(a)Included in the trade payables was a bills payable of Rs 9,000 which was met on maturity.
(b)Company issued 1,00,000 equity shares of Rs 10 each to the vendors of machinery purchased. (Delhi 2014)
Ans.

10.The quick ratio of a company is 1.5 : 1. State with reason which of the following
transactions would (a) increase (b) decrease or (c) not change the ratio
(a)Paid rent Rs 3,000 in advance.
(b)Trade receivables included a debtor Shri Ashok who paid his entire amount due Rs 9,700.
(ii) From the following information compute ‘proprietary ratio’

Ans. (i) (a) Not change the ratio
Reason As there is a simultaneous increase and decrease in current asset, i.e. prepaid expenses and cash, therefore it will not affect the value of current asset.
(b) Not change the ratio
Reason As there is a simultaneous increase and decrease it will not affect the value of current asset.

In This Post we are  providing Chapter- 1 ACCOUNTING FOR A SHARE CAPITAL NCERT MOST IMPORTANT QUESTIONS for Class 12 ACCOUNTANCY which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON ACCOUNTING FOR A SHARE CAPITAL

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Illustration 1: S T L Global Ltd. was formed with a nominal Share Capital of Rs. 40,00,000 divided into 4,00,000 shares of Rs. 10 each. The Company offers 1,30,000 shares to the public payable Rs. 3 per share on Application, Rs. 3 per share on Allotment and the balance on First and Final Call. Applications were received for 1,20,000 shares. All money payable on allotment was duly received, except on 200 shares held by Y. First and Final Call was not made by the Company.
How would you show the relevant items in the Balance Sheet of STL Global Ltd.?
Solution 1:
Balance Sheet (Extract) of S T L Global Ltd. (Relevant Part only)
As at ________________

Particular	Notes. no	(Rs.)
Equity and Liabilities
Shareholder’s Funds:
(a) Share Capital	(1)	7,14,000
Assets
Current Assets:
Cash and Cash Equivalents (Cash at Bank)		7,14,000
Particular	Details	(Rs.)
(1) Share Capital
Authorised Capital :
4,00,000 Shares of Rs. 10 each		40,00,000
Issued Capital :
1,30,000 shares of Rs 10 each		13,00,000
Subscribed but not fully paid capital:
1,20,000 shares of Rs. 10 each Rs. 6 per share called – up	7,20,000
Less : calls in Arrears (200 shares x Rs. 3)	6,000
		7,14,000

Illustration 2: On 1st April, 2012, Janta Ltd. was formed with an authorized capital of 50,00,000 divided into 1,00,000 equity shares of 50 each. The company issued prospectus inviting application for 90,000 Shares. The issue price was payable as under:
On Applicant : Rs. 15
On Allotment : Rs. 20
On call : Balance amount
The issue was fully subscribed and the company allotted shares to all he applicants. The company did not make the call during the year.
Show the following :

1. Share capital in the Balance Sheet of the company as per revised schedule – VI, Part-I of the companies Act, 1956.
2. Also prepare Notes to Account’s for the same.

Solution :
Balance Sheet of Janta Ltd.
As at……………………. (As per schedule iii)

Particulars	Note. no	Amount Current Years	Amount Previous Years
Equity & liabilities  1. Shareholder’s funds (a) Share Capital	1.	31,50,000

Notes to Accounts

Particulars	(Rs.)
1. Share Capital
Authorised Capital
1,00,000 equity shares of Rs. 50 Each	50,00,000
Issued Capita;
90,000 equity shares of Rs. 50 Each	45,00,000
Subscribed capital
Subscribed but not fully paid
90,000 shares of Rs. 50 each Rs. 35 called up Rs.	31,50,000

Issue of Shares  Shares can be issued in two ways 1. for cash 2. for consideration other than cash Terms of Issue of Shares Shares can be issued in two ways. 1. Issue of shares at Par 2. Issue of shares at Premium

Issue of shares against Lump sum payment : When whole amount due on shares is payable in one instalment. The journal entries will be as follow:
Illustration 3 : Vaibhav Ltd. issued 1,00,000 shares of Rs. 10 each at per. The whole amount was payable with application. Pass the necessary journal entries in the books of company.
Solution:
Journal

Date	Particulars	L.F	Debit(Rs.)	Credit(Rs.)
	Bank A/c		10,00,000
	To Share Application and allotment A/c			10,00,000
	(Being the application money received on 1,00,000 shares at Rs. 10 per share)
	Share Application and allotment A/c Dr.		10,00,000
	To Share Capital A/c			10,00,000
	(Being the share allotted and transfer of application money an 1,00,000 shares to share capital account)

Illustration 4 : X Ltd. invited application for 10,000 shares of the value of Rs. 10 each. The amount is payable as Rs. 2 on application and Rs. 5 on allotment and balance on First and Final Call. The whole of the above issue was applied and cash duly received. Give Journal entries for the above transaction.

Date	Particulars	L.F	Debit(Rs.)	Credit(Rs.)
	Bank A/c     Dr.		20,000
	To share application A/c			20,000
	(Being the application money received on 10,000 shares at Rs. Per share)
	Share Application A/cv    Dr.		20,000
	To Share Capital A/c			20,000
	(Being the transfer of application money on 10,000 shares to share capital account).
	Share Allotment A/c      Dr.		50,000
	To Share Capital A/c			50,000
	(Being the amount due on 10,000 shares at Rs. 5 per Share)
	Bank A/c      Dr.		50,000
	To Share Allotment A/c			50,000
	(Being the receipt of Rs. 5 on 10,000 Shares)
	Shares first & final Call A/c     Dr.		30,000
	To Share Capital A/c			30,000
	(Being the amount due on 10,000 Shares at Rs. 3 per share)
	Bank A/c               Dr.		30,000
	To Share first & final all A/c			30,000
	(Being the receipt of Rs. 3 on 10,000 shares)

Illustration 5 : V Ltd. Issued 20,000 Equity shares of Rs. 10 each at a premium of Rs. 3 payable as follows:
On Application Rs. 4
On Allotment Rs. 5 (including Securities Premium Reserve)
On First Cell Rs. 2
On Final Call Rs. 2
All shares were duly subscribed and all money duly received. Pass necessary Journal Entries.
Solution :
In the Book of X Ltd.

Date	Particulars	L.F	Debit(Rs.)	Credit(Rs.)
	Bank A/c     Dr.		80,000
	To Equity Share Application A/c			80,000
	(Being the application money received on 20,000 Equity Shares at Rs. 4 per Equity Share)
	Equity Share Application Account    Dr.		80,000
	To Equity Share Capital Account			80,000
	(Being the transfer of application money on 20,000 Equity Shares of Equity Shares Capital Account)
	Equity Share Allotment Account    Dr.		1,00,000
	To Equity Share Capital Account			40,000
	To Securities Premium Reserve A/c			60,000
	(Being the amount due on 10,000 Equity Shares at Rs. 5 including Premium Rs. 3 Shares)
	Bank A/c		1,00,000
	To Equity Share allotment A/c			1,00,000
	(Being the receipt of Rs. 5 on 10,000 Equity Shares)
	Equity Share First Call A/c      Dr.		40,000
	To Equity Share Capital Account			40,000
	(Being the amount due on 20,000 Equity Shares at Rs. 2 Equity Shares)
	Bank A/c    Dr.		40,000
	To Equity Shares First Call A/c			40,000
	(Being the receipt of Rs. 2 on 20,000 Equity Shares)
	Equity Share Final Call A/c     Dr.		40,000
	To Equity Share Final Call A/c			40,000
	(being the receipt of Rs. 2 on 20,000 Equity Shares)
	Bank A/c    Dr.		40,000
	To Equity Shares First Call A/c			40,000
	(being the receipt of Rs. 2 on 20,000 Equity Shares)

Issue of shares at discount [Section 53] : A company cannot issue shares at discount other than sweat equity shares.
Shares Issue for Consideration Other than Cash
When a company purchases any fixed asset or business and makes the payment to the vendor in form of issue of shares in place of cash it is called the issue of shares for consideration other than cash.
Share can be issued at par, at premium.
Journal entries for issue of shares to vendors/consideration other than cash

Date	Particulars	L.F	Debit (Rs.)	Credit(Rs.)
	On Purchases of asset:		Amount of purchase price
	Sundry Asset Account       Dr.
	To vendor
	On Purchases of business:
	When purchases consideration is more then net asset
	Sundry Asset Account      Dr.			Agreed
	Goodwill Account (B/F)			Value
	To Sundry Liabilities		Consideration	Agreed  Value
	To Vendor		-Net assets	Purchase Consideration
	When purchase consideration is less than net asset
	Sundry Assets Account		Agreed Value	Agreed
	To Sundry Liabilities			Value
	To Vendor			Purchases
	To capital Reserve A/c (B/F)			Condsideration
				Difference
	On Issue of Shares (a) at Par
	Vendor       Dr.
	To share Capital
	(b) On Issue of Share At Premium
	Vendor      Dr.
	To Share Capital A/c
	To Securities Premium Reserve A/c

Note: When name of vendor is given then we write the name of vendor
Illustration 6 : Atlas Co. Ltd. Purchased a machine from HMT Co. for Rs 64,000. It was decided to pay Rs. 10,000 in cash and balance will be paid by issue of shares of Rs. 10 each,
Pass journal entries shares

1. Issued at par
2. Issued at premium of 20%

Solution :
Journal

Date	Particulars		Debit (Rs.)	Credit (Rs.)
	Machinery Account        Dr.		64,000
	To HMT Ltd.			54,000
	To Bank Account			10,000
	(being the machine purchased and Rs. 10,000 paid cash and balance to be paid by issue of shares)
	(a) When Shares are issued at par
	HMT Ltd. (Vendor)		54,000
	To Share Capital			54,000
	(Being 5,400 shares of Rs, 10 each at pa at HMT Ltd.)
	(b) when Shares are issued at premium
	HMT Ltd. (vendor)      Dr.		54,000
	To Share Capital Account			45,000
	To Share Premium Account			9,000
	(being 4 ,500 shares of issued to vendor at a premium of Rs. 2 per share 54,000/10+2 = 4500

Illustration 7 : A company issued 15,000 fully paid up equity shares of Rs. 100 each for the purchases of the following assets and liabilities from Gupta Bros.
Plant – Rs. 3,50,000; Stock Rs. 4,50,00;
Land and Building Rs. 6,00,000; Sundry Creditors Rs. 1,00,000
Pass necessary Journal entries.
Solution:
Journal

Date	Particulars	L.F	Debit (Rs.)	Credit(Rs.)
	Plant A/c    Dr.		3,50,000
	Land and Building A/c      Dr.		6,00,000
	Stock Account       Dr.		4,50,000
	Good will Account (b/f)     Dr.		2,00,000
	To Sundry Creditors A/c			1,00,000
	To Gupta Bros.			15,00,000
	(Being the purchase of Business)
	Gupta Bros.       Dr.		15,00,000
	To Equity Shares Capital Account			15,00,000
	(Being issue of 15,000 shares of Rs. 100 each as payment of business price)

Note : Calculation : Goodwill = Purchases consideration + Liabilities – assets = Rs. 15,00,000 + Rs. 1,00,000 = Rs, 14,00,000 Rs. 2,00,000.
Illustration 8 : A company purchased a running business from Mahesh for a sum of Rs.
1,50,000 payable as Rs. 1,20,000 in fully paid equity shares of Rs. 10 each and balance in cash. The assets and liabilities consisted of the following Plant and Machinery Rs. 40,000; Stock Rs. 50,000; Building Rs. 40,000; Cash Rs, 20,000 Sundry debtors Rs, 30,000; Sundry creditors Rs. 20,000
Pass necessary Journal entries.
Solution
Journal

Date	Particulars	L.F	Debit (Rs.)	Credit(Rs.)
	Plant and Machinery A/c     Dr.		40,000
	Building A/c      Dr.		40,000
	Sundry Debtors    Dr.		30,000
	Stock Account     Dr.		50,000
	Cash A/c		20,000
	To sundry Creditors A/c			20,000
	To Mahesh			1,50,000
	To Capital Reserve A/c			10,000
	(Being the purchase of Business)
	Mahesh		1,50,000
	To Equity Shares Capital A/c			1,20,000
	To Bank A/c			30,000
	(Being the payment made to Mahesh in form of Shares)

Note : Calculation; Net assets – liabilities = Rs. 1,800,000- Rs. 20,000 Rs. 1,60,000 Capital reserve = Net Asset – Purchase consideration = Rs. 1,60,000 – Rs. 1,50,000 = Rs. 10,000
Illustration 9 : Pass necessary journal entries for the following transactions in the Books of Rajan Ltd.

1. Rajan Ltd. purchased machinery of Rs. 7,20,000 from Kundan Ltd. The payment was made to Kundan Ltd. by issue of equity shares of Rs. 100 each at 20% Premium.
2. Rajan Ltd. purchased a running business from Vikas Ltd. for a sum of Rs. 2,50,000 payable as Rs. 2,20,000 in fully paid equity shares of Rs.10 each and balance by a bank draft. The assets and liabilities consisted of the following:
   Plant & Machinery Rs, 90,000; Buildings Rs, 90,000;
   Sundry Debtors Rs. 30,000; Stock Rs. 50,000; Cash Rs. 20,000;
   Sundry Creditors Rs. 20,000

Solution
Rajan Ltd.
Journal

Date	Particulars	L.F	Debit(Rs.)	Credit(Rs.)
(a)	Machinery A/c    Dr.		7,20,000
	To Kundan Ltd.			7,20,000
	(Machinery purchased from Kundan)
	Kundan Ltd.      Dr.		7,20,000
	To Equity Share Capital A/c			6,00,000
	To Securities premium A/c			1,20,000
	(6,000 Equity Shares of Rs. 100 each issued as purchase consideration)
(b)	Plant & Machinery A/c     Dr.		90,000
	Building A/c     Dr.		90,000
	Sundry Debtors A/c    Dr.		30,000
	Stock A/c      Dr.		50,000
	Cash A/c    Dr.		20,000
	To Sundry Creditors A/c			20,000
	To Vikas Ltd.			2,50,000
	To Capital Reserve A/c			10,000
	(Business Purchased)
	Vikas Ltd.   Dr.		2,50,000
	To Equity Share Capital A/c			2,20,000
	To bank A/c			30,000
	(Shares issued and draft given

Illustration 10 : Ram holding 10 shares of Rs. 10 each of which Rs. 2 on application Rs. 3 on allotment but could not pay Rs. 3 on first call. His shares were forfeited by the Directors. The Final call is not made as yet. Give Journal entries in the book of company.
Solution:
Journal

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)
	Share Capital A/c (10×8)      Dr.		80
	To share First Call/calls in arrear A/c			30
	To Forfeited Shares A/c			50
	(Being 10 Shares forfeited for nonpayment of first call money)

Forfeiture of Shares Issued at Premium :

1. when the premium has been received;
2. When the premium has not been received.

Case 1: When the premium has been received : In such cases premium received will not be forfeited and will not record anywhere in the forfeiture journal entry.
Journal

Date	Particulars	L.F	Debit (Rs.)	Credit (Rs.)
	Shares Capital A/c       Dr.		Amount Called
	To various Calls/calls in arrear A/c		(Excluding Premium)	Unpaid Amt.
	To Forfeited Shares A/c			Amt. received (Excluding Premium)

In This Post we are  providing Chapter- 10 WAVE OPTICS NCERT MOST IMPORTANT QUESTIONS for Class 12PHYSICS which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON WAVE OPTICS

1.(a) State Huygens’s principle for constructing wavefronts?
(b) Using Huygens’s principle deduce the laws of reflection of light?
(c) What changes in diffraction pattern of a single slit will you observe. when the monochromatic source of light is replaced by a source of white light?
Ans.(a) According to Huygens’s principle
(1) Each source of light spreads waves in all directions.
(2) Each point on the wavefront give rise to new disturbance which produces secondary wavelets which travels with the speed of light.
(3) Only forward envelope which encloses the tangent gives the new position of wavefront.
(4) Rays are always perpendicular is the wavefront.
(b) A plane wave front AB incident at A hence every point on AB give rise to new waves. Time taken by the ray to reach from P to R







Since all the secondary wavelets takes the same time to go form the incident wavefront to the reflected wavefront so it must be independent of Q
i.e sin i– sin r = O
sin i = sin r
or i = r  law of Reflection of light
(c) (1) The diffracted light consists of different colours.
(2) It results in overlapping of different colours.

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2.(a) Coloured spectrum is seen, when we look through a muslin cloth. Why?
(b) What changes in diffraction pattern of a single slit will you observe. when the monochromatic source of light is replaced by a source of white light?
Ans. (a) Muslin cloth consist of very fine threads which acts as fine slits and when light pass through it, light gets diffracted giving rise to a coloured spectrum.
(b) (i) Diffracted lights consist of different colours
(ii) It results in overlapping of different colours.

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3.A slit of width ‘a’ is illuminated by light of wavelength. For what value
of ‘a’ will the :-
(i) First maximum fall at an angle of diffraction of?
(ii) First minimum fall at an angle of diffraction?
Ans.

(1) For first maximum



(2) For first minimum





 

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4.(a) Derive all expression for the fringe width in young’s double slit experiment?
(b) If the two slits in young’s double slit experiment have width ratio 4:1, deduce the ratio of intensity of maxima and minima in the interference pattern?
Ans.Path difference between

——–(A)


——(1)
Using Binomial theorem expand equation. (1) and neglect higher terms

Similarity ——(2)
Substituting equation (1) & (2) in equation (A)





For bright fringes
Path difference = 




For fringe width


(b) 


Using 
 

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5.Monochromatic light of wavelength 589 nm is incident from air on a water surface. What are the wavelength, frequency and speed of (a) reflected, and (b) refracted light? Refractive index o
f water is 1.33.
Ans.Wavelength of incident monochromatic light,
 = 589 nm = 
Speed of light in air, c = 3 × 108 m/s
Refractive index of water,  = 1.33
(a) The ray will reflect back in the same medium as that of incident ray. Hence, the wavelength, speed, and frequency of the reflected ray will be the same as that of the incident ray.
Frequency of light is given by the relation,


















Hence, the speed, frequency, and wavelength of the reflected light are  m/s,  Hz, and 589 nm respectively.
(b) Frequency of light does not depend on the property of the medium in which it is travelling. Hence, the frequency of the refracted ray in water will be equal to the frequency of the incident or reflected light in air.
Refracted frequency,  = Hz
Speed of light in water is related to the refractive index of water as:


Wavelength of light in water is given by the relation,




Hence, the speed, frequency, and wavelength of refracted light are  respectively.

---

6.In Young’s double-slit experiment using monochromatic light of wavelength , the intensity of light at a point on the screen where path difference is , is K units. What is the intensity of light at a point where path difference is  /3?
Ans.Let be the intensity of the two light waves. Their resultant intensities can be obtained as:

Where,
= Phase difference between the two waves
For monochromatic light waves,



Phase difference = 
Since path difference =  ,
Phase difference, 

Given,
I‘ = K
 …(1)
When path difference,
Phase difference, 
Hence, resultant intensity, 

Using equation (1), we can write:

Hence, the intensity of light at a point where the path difference is is units.

---

7. A beam of light consisting of two wavelengths, 650 nm and 520 nm, is used to obtain interference fringes in a Young’s double-slit experiment.
(a) Find the distance of the third bright fringe on the screen from the central maximum for wavelength 650 nm.
(b) What is the least distance from the central maximum where the bright fringes due to both the wavelengths coincide? 
Ans.Wavelength of the light beam, 



Wavelength of another light beam, 
Distance of the slits from the screen = D
Distance between the two slits = d
(a) Distance of the nth bright fringe on the screen from the central maximum is given by the relation,

For third bright fringe. N=3

(b) Let the nth bright fringe due to wavelength and (n – 1)th bright fringe due to wavelength coincide on the screen. We can equate the conditions for bright fringes as:

520n=650n-650
650=130n

Hence, the least distance from the central maximum can be obtained by the relation:


Note: The value of d and D are not given in the question.

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8.Explain how Corpuscular theory predicts the speed of light in a medium, say, water, to be greater than the speed of light in vacuum. Is the prediction confirmed by experimental determination of the speed of light in water? If not, which alternative picture of light is consistent with experiment?
Ans.No; Wave theory
Newton’s corpuscular theory of light states that when light corpuscles strike the interface of two media from a rarer (air) to a denser (water) medium, the particles experience forces of attraction normal to the surface. Hence, the normal component of velocity increases while the component along the surface remains unchanged.
Hence, we can write the expression:
C sin i=v sin r
C sin i=v sin r
Where,
i = Angle of incidence
r = Angle of reflection
c = Velocity of light in air
v = Velocity of light in water
We have the relation for relative refractive index of water with respect to air as:

Hence, equation (i) reduces to

But, > 1
Hence, it can be inferred from equation (ii) that v > c. This is not possible since this prediction is opposite to the experimental results of c > v.
The wave picture of light is consistent with the experimental results.

---

9.Answer the following questions: (a) In a single slit diffraction experiment, the width of the slit is made double the original width. How does this affect the size and intensity of the central diffraction band?
(b) In what way is diffraction from each slit related to the interference pattern in a double-slit experiment?
(c) When a tiny circular obstacle is placed in the path of light from a distant source, a bright spot is seen at the centre of the shadow of the obstacle. Explain why?
(d) Two students are separated by a 7 m partition wall in a room 10 m high. If both light and sound waves can bend around obstacles, how is it that the students are unable to see each other even though they can converse easily.
(e) Ray optics is based on the assumption that light travels in a straight line. Diffraction effects (observed when light propagates through small apertures/slits or around small obstacles) disprove this assumption. Yet the ray optics assumption is so commonly used in understanding location and several other properties of images in optical instruments. What is the justification?
Ans.(a) In a single slit diffraction experiment, if the width of the slit is made double the original width, then the size of the central diffraction band reduces to half and the intensity of the central diffraction band increases up to four times.
(b) The interference pattern in a double-slit experiment is modulated by diffraction from each slit. The pattern is the result of the interference of the diffracted wave from each slit.
(c) When a tiny circular obstacle is placed in the path of light from a distant source, a bright spot is seen at the centre of the shadow of the obstacle. This is because light waves are diffracted from the edge of the circular obstacle, which interferes constructively at the centre of the shadow. This constructive interference produces a bright spot.
(d) Bending of waves by obstacles by a large angle is possible when the size of the obstacle is comparable to the wavelength of the waves.
On the one hand, the wavelength of the light waves is too small in comparison to the size of the obstacle. Thus, the diffraction angle will be very small. Hence, the students are unable to see each other. On the other hand, the size of the wall is comparable to the wavelength of the sound waves. Thus, the bending of the waves takes place at a large angle. Hence, the students are able to hear each other.
(e) The justification is that in ordinary optical instruments, the size of the aperture involved is much larger than the wavelength of the light used.
 

---

10.Two towers on top of two hills are 40 km apart. The line joining them passes 50 m above a hill halfway between the towers. What is the longest wavelength of radio waves, which can be sent between the towers without appreciable diffraction effects?
Ans.Distance between the towers, d = 40 km
Height of the line joining the hills, d = 50 m.
Thus, the radial spread of the radio waves should not exceed 50 km.
Since the hill is located halfway between the towers, Fresnel’s distance can be obtained as:
 = 20 km =  m
Aperture can be taken as:
a = d = 50 m
Fresnel’s distance is given by the relation,

Where,
 = Wavelength of radio waves


Therefore, the wavelength of the radio waves is 12.5 cm.Search

In This Post we are  providing Chapter- 11 DUAL NATURE OF RADIATION AND MATTER NCERT MOST IMPORTANT QUESTIONS for Class 12PHYSICS which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON DUAL NATURE OF RADIATION AND MATTER

Question 1.
Write three characteristic features in photoelectric effect which cannot be explained on the basis of wave theory of light, but can be explained only using Einstein’s equation. (Delhi 2016)
Answer:
(a) (i) The maximum kinetic energy of the emitted electron should be directly proportional to the intensity of incident radiations but it is not observed experimentally. Also maximum kinetic energy of the emitted electrons should not depend upon incident frequency according to wave theory, but it is not so.
(ii) According to wave theory, threshold frequency should not exist. Light of all frequencies should emit electrons provided intensity of light is sufficient for electrons to eject.
(iii) According to wave theory, photoelectric effect should not be instantaneous. Energy of wave cannot be transferred to a particular electron but will be distributed to all the electrons present in the illuminated portion. Hence, there has to be a time lag between incidence of radiation and emission of electrons.

Question 2.
Sketch the graph showing variation of stopping potential with frequency of incident radiations for two photosensitive materials A and B having threshold frequencies v_A > v_B.
(i) In which case is the stopping potential more and why?
(ii) Does the slope of the graph depend on the nature of the material used? Explain. (All India 2016)
Answer:

Question 3.
The graphs, drawn here, are for the phenomenon of photoelectric effect.


(i) Identify which of the two characteristics (intensity/frequency) of incident light, is being kept constant in each case.

(iii) Justify the existence of a ‘threshold frequency’ for a given photosensitive surface. (Comptt. Delhi 2016)
Answer:
(i) (a) In graph 1 : intensity is being kept constant.
(b) In graph 2 : frequency is being kept constant.
(ii) (a) In graph 1 : Saturation current
(b) In graph 2 : Stopping potential.
(iii) For a given photo-sensitive surface electrons need a minimum energy to be emitted, this is called work function of the surface W.
∴ Photons energy hv should be greater/ equal to the work function.

which is justified to be called as threshold frequency.

Question 4.
Point out two distinct features observed experimentally in photoelectric effect which’ cannot be explained on the basis of wave theory of light. State how the ‘photon picture’ of light provides an explanation of these features. (Comptt. All India 2016)
Answer:
(a) (i) The maximum kinetic energy of the emitted electron should be directly proportional to the intensity of incident radiations but it is not observed experimentally. Also maximum kinetic energy of the emitted electrons should not depend upon incident frequency according to wave theory, but it is not so.
(ii) According to wave theory, threshold frequency should not exist. Light of all frequencies should emit electrons provided intensity of light is sufficient for electrons to eject.
(iii) According to wave theory, photoelectric effect should not be instantaneous. Energy of wave cannot be transferred to a particular electron but will be distributed to all the electrons present in the illuminated portion. Hence, there has to be a time lag between incidence of radiation and emission of electrons.

(b) Basic features of photon picture of electromagnetic radiation :
(i) Radiation behaves as if it is made of particles like photons. Each photon has energy E = hv and momentum p = h/λ.
(ii) Intensity of radiation can be understood in terms of number of photons falling per second on the surface. Photon energy depends only on frequency and is independent of intensity.
(iii) Photoelectric effect can be understood as the result of one to one collision between an electron and a photon.
(iv) When a photon of frequency
(v) is incident on a metal surface, a part of its energy is used in overcoming the work function and other part is used in imparting kinetic energy, so KE = h(v – v₀).

Question 5.
(i) How does one explain the emission of electrons from a photosensitive surface with the help of Einstein’s photoelectric equation?
(ii) The work function of the following metals is given : Na = 2.75 eV, K = 2.3 eV, Mo = 4.17 eV and Ni 5.15 eV. Which of these metals will not cause photoelectric emission for radiation of wavelength 3300 A from a laser source placed 1 m away from these metals? What happens if the laser source is brought nearer and placed 50 cm away? (Delhi 2017)
Answer:

Because the work function of Mo and Ni is more than the energy of the incident photons; so photoelectric emission will not take place from these two metals Mo and Ni. When the laser source is brought nearer and placed 50 cm away, the kinetic energy of photo-electrons will not change, only photoelectric current will change.

Question 6.
In the study of a photoelectric effect the graph between the stopping potential V and frequency v of the incident radiation on two different metals P and Q is shown here:
(i) Which one of the two metals has higher threshold frequency?
(ii) Determine the work function of the metal which has greater value.
(iii) Find the maximum kinetic energy of electron emitted by light of frequency 8 × 10¹⁴ Hz for this metal.
Answer:

Question 7.
Explain giving reasons for the following:
(a) Photoelectric current in a photocell increases with the increase in the intensity of the incident radiation.
(b) The stopping potential (V₀) varies linearly with the frequency (v) of the incident radiation for a given photosensitive surface with the slope remaining the same for different surfaces.
(c) Maximum kinetic energy of the photoelectrons is independent of the intensity of incident radiation.
Answer:
(a) The collision of a photon can cause emission of a photoelectron (above the threshold frequency). As the intensity increases, number of photons increases. Hence, the current increases.

hence, it depends on the frequency and not on the intensity of the incident radiation.

Question 8.
The given graph shows the variation of photocurrent for a photosensitive metal:

(a) Identify the variable X on the horizontal axis.
(b) What does the point A on the horizontal axis represent?
(c) Draw this graph for three different values of frequencies of incident radiation v₁ v₂ and v₃ (v₁ > v₂ > v₃) for same intensity.
(d) Draw this graph for three different values of intensities of incident radiation I₁ I₂ and I₃ (I₁ > I₂ > I₃) having same frequency.
Answer:
(a) ‘X’ is a collector plate potential.
(b) ‘A’ represents the stopping potential.
(c) Graph for different frequencies :

Question 9.
Draw a graph showing the variation of de Broglie wavelength of a particle of charge q and mass m with the accelerating potential. Proton and deuteron have the same de Broglie wavelengths. Explain which has more kinetic energy.
Answer:

Question 10.
(a) Draw the graph showing the variation of de Broglie wavelength of a particle of charge q and mass m with the accelerating potential.
(b) An electron and proton have the same de Broglie wavelengths. Explain, which of the two has more kinetic energy.
Answer:
(a) For Graph :


Since the mass of electron is less than that of proton, hence electron will have more kinetic energy.

In This Post we are  providing Chapter- 15 COMMUNICATION SYSTEM NCERT MOST IMPORTANT QUESTIONS for Class 12PHYSICS which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON COMMUNICATION SYSTEM

Question 1.
flow will you classify’ communication systems?
Answer:
Communication systems can be classified based on the nature of source. mode of communication. type of modulation and nature of channel used.

Question 2.
What are the lips of channels used for transmission?
Answer:
i. Space communication (Broadcasting, microwave mobile etc.)
ii. Line communication (Two wire, co-axial cables, fiber optical etc.)

Question 3.
What is the length of antenna required to transmit wave of frequency 40 Hz and 40 MHz?
Answer:
The minimum length of antenna required is λ4
Velocity, c = υλ
λ = cυ

Question 4.
Which physical quantity of wave is varied in AM. FM and PM?
Answer:
In AM. the physical quantity of carrier that changes is amplitude.
In FM, the physical quantity of carriers that change is frequency.
In PM, the physical quantity of carrier that changes is a phase.

Question 5.
What are the advantages and limitations of AM and FM?
Answer:

	Advantages	Limitations
AM	Wireless transmission possible, simple circuit, two-sided bands	Low efficiency, small operating range. noisy receptions, interference-effect.
FM	More resistant to noise, a large number of sidebands, carrier frequency high (television broadcast), more economical space wave propagation	Bandwidth wide, circuit more complex, a smaller area of reception

Question 6.
What is ground wave propagation?
Answer:
Ground wave follows curvature of the earth and has carrier frequencies up to 2MHz. e.g. AM radio.
Ground waves progress along the surface of the earth and must be vertically polarized to prevent short circuiting the electric equipments. A wave induces currents in the ground over which it passes and thus loses some energy by absorption. This is made up by energy diffracted downwards from the upper portion of the wavefront.

There is another way also by which the ground waves get attenuated. Because of diffraction, the wavefront gradually tilts over, as shown in the figure. As the wave propagates over the earth, the tilt increases and this tilt causes greater short-circuiting of the electric component of the wave. Hence there is a reduction in the field strength. Eventually, at some distance from the antenna, the wave gets weakened and dies off. The maximum range of such a transmitter depends on its frequency and power. The ground wave propagation is effective only at VLF.

Question 7.
Through which atmospheric layer. does the propagation take place in ground. space and sky communications?
Answer:
Ground wave – Troposphere
Space wave – Troposphere
Sky wave – Ionosphere

Question 8.
For establishing a communication between a transmitting and receiving station, a physical medium is used.
Answer:
(a) Name the two principal classes of communication based on the physical medium used for propagation.
(b) Construct a table showing advantages and one practical application each for the two wire, coaxial cable and optic fiber communication.
(c) in cable TV transmission usually channel in UHF band carries relatively more noise, compared to VHF band. Justify
Answer:
(a) Line communication and space communication.

(c) At higher frequency, radiation loss is high.

Question 9.
Schematic diagram for three types of satellite orbits are shown below and named as A.B.C.
Answer:

(a) Identify the polar orbit and give its approximate height from earth.
(b) Give the criteria for selecting frequency of em wave to be used in photographs from satellites.
(c) A satellite T V company attempts to use 25,000 kHz for up linking signal to a sat ellite. Say whether they have selected apt frequency. Justify.
Answer:
(a) Orbit C. Its height is about 1000 km.
(b) i. Nature of the atmosphere.
ii. Reluctance of the object.
(c) No. Because frequency below 20 MHz will undergo total internal reflection at the ionosphere.

Question 10.
The following diagrams represent some of the modulated signals.



Which among is following correct
a. i only
b. ii only
c. iii only
d. both i and ii
Answer:
d. both i and ii

In This Post we are  providing Chapter- 14 SEMICONDUCTOR ELECTRONIC : MATERIAL, DEVICES AND SIMPLE CIRCUITS NCERT MOST IMPORTANT QUESTIONS for Class 12PHYSICS which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON SEMICONDUCTOR ELECTRONIC : MATERIAL, DEVICES AND SIMPLE CIRCUITS

1.Draw a pn junction with reverse bias? Which biasing will make the resistance of a
p-n-junction high?
Ans.

Reverse biasing will make the resistance high as it will not allow the current to pass.

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2.Write the truth table for the following combination of gates?

Ans.

A	B	Y’	Y
0  1 1	0  1 1	0  1 1 1	0  1 1

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3.Draw the voltage current characteristics of a zener diode?
Ans.

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4.For a extrinsic semiconductor, indicate on the energy band diagram the donor and
acceptor levels?
Ans. N-type Extrinsic Semiconductor P-type Extrinsic Semiconductor

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5.What do you mean by depletion region and potential barrier in junction diode?
Ans.A layer around the junction between p and n-sections of a junction diode where charge carriers electrons and holes are less in number is called depletion region. The potential difference created across the junction due to the diffusion of charge carriers across the junction is called potential barrier.

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6.A transistor has a current gain of 30. If the collector resistance is 6k, input resistance is 1k, calculate its voltage gain?
Ans.Given 


Voltage gain = current gain Rgain
Voltage gain = 306 = 180

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7. What are the advantages and disadvantages of semiconductor devices over vacuum tubes?
Ans.Advantages – Semiconductor devices are very small in size as compared to the vacuum tubes. It requires low voltage for their operation
Disadvantage – Due to the rise in temperature and by applying high voltage it can be damaged.

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8.The base of a transistor is lightly doped. Explain why?
Ans.In a transistor, the majority carries form emitter region moves towards the collector region through base. If base is made thick and highly doped, majority carriers will combine with the other carriers within the base and only few is collected by the collector which leads to small output collector current. Thus in order to have large output collector current, base is made thin and lightly doped.
 

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9. Determine the currents through resistance R of the circuits (i) and (ii) when similar diodes are connected as shown in the figure.

Ans.In figure (i) are forward biased

In figure (ii) is forward biased but is reverse biased due to which  offers infinite resistance

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10.What do you mean by hole in a circuit? Write its two characteristics?
Ans.A vacancy created in a covalent bond in a semiconductor due to the release of electron is known as hole in a semiconductor.
Characteristics of hole
(i) Hole is equivalent to a positive electronic charge.
(ii) Mobility of hole is less than that of an electron

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In This Post we are  providing Chapter- 12 ATOMS NCERT MOST IMPORTANT QUESTIONS for Class 12PHYSICS which will be beneficial for students. These solutions are updated according to 2021-22 syllabus. These MCQS  can be really helpful in the preparation of Board exams and will provide you with a brief knowledge of the chapter

NCERT MOST IMPORTANT QUESTIONS ON ATOMS

Question 1.
A hydrogen atom in its excited state emits radiations of wavelengths 1218 Å and 974.3 Å when it finally comes to the ground state. Identify the energy levels from where transitions occur. Given Rydberg constant R = 1.1 × 10⁷ m^-1. Also, specify the spectral series to which these lines belong.
Answer:
We know that


On solving n = 4
Lyman series.

Question 2.
Obtain the first Bohr’s radius and the ground state energy of a muonic hydrogen atom, i.e. an atom where the electron is replaced by a negatively charged muon (μ^–) of mass about 207 me that orbits around a proton. (Given for hydrogen atom, the radius of first orbit and ground state energy are 0.53 × 10^-10m and – 13.6 eV respectively)
Answer:
In Bohr’s model of hydrogen atom the radius of n^th orbit is given by
r_n = n2h24π2e2mek

As n = 1
Therefore, we have 1

Question 3.
The electron in a given Bohr orbit has a total energy of – 1.5 eV. Calculate Its
(a) kinetic energy.
(b) potential energy.
(C) the wavelength of radiation emitted, when this electron makes a transition to the ground state.
(Given Energy in the ground state = – 13.6 eV and Rydberg’s constant = 1.09 × 1o⁷ m^-1)
Answer:
Total energy of the electron In a Bohr’s orbit is – 1.5 eV

We know that kinetic energy of the electron in any orbt is half of the potential energy in magnitude and potential energy is negative
(a) Total energy = kinetic energy + potential energy
– 1.5 = E_k – 2E_k
1.5 = E_k

(b) E_p = – 2 × 1.5 = – 3 eV

(c) Energy released when the transition of this electron takes place from this orbit to the ground state
= – 1.5 – (- 13.6)
= 12.1 eV
= 12.1 × 1.6 × 10¹⁹ = 1.936 × 10^-18 J

Let be the wavelength of the Light emitted then,

Question 4.
In a Geiger—Marsden experiment, calculate the distance of closest approach to the nucleus of Z = 80, when an a-particle of 8 MeV energy Impinges on it before It comes momentarily to rest and reverses its direction. How will the distance of the closest approach be affected when the kinetic energy of the a-particle is doubled?
Answer:
Given Z = 80, E = 8 MeV = 8 × 10⁶ × 1.6 × 10¹⁹ J, r_o =?
Using the expression

When the kinetic energy of a-particle has doubled the distance of the closest approach becomes half its previous value, i.e. 1.44 × 10¹⁴ m

Question 5.
The ground state energy of the hydrogen atom is – 13.6 eV. If an electron makes a transition from an energy level – 0.85 eV to – 3.4 eV, calculate the wavelength of the spectral line emitted. To which series of hydrogen spectrum does this wavelength belong?
Answer:
Energy released = – 0.85 – (- 3.4) = 2.55 eV = 2.55 × 1.6 × 10^-19 J
Using E = hc/λ we have
λ = hcE=6.62×10−34×3×1082.55×1.6×10−19 = 4.87 × 10^-7 m

It belongs to the Balmer series.

Question 6.
A hydrogen atom in the third excited state de-excites to the first excited state. Obtain the expressions for the frequency of radiation emitted in this process.
Also, determine the ratio of the wavelengths of the emitted radiations when the atom de-excites from the third excited state to the second excited state and from the third excited state to the first excited state.
Answer:
We know that


Question 7.
Obtain the expression for the ratio of the de Broglie wavelengths associated with the electron orbiting in the second and third excited states of the hydrogen atom.
Answer:
We know that
2πr = nλ ….(i)
For the second excited state (n = 3)
r = 0.529(n)² A = 0.529(3)²

Putting in (i) we get 2π(0.529)(3)² = 3 λ₂

For third excited state n = 4
r = 0.529 (4)²
Putting in (i) we get 2π (0.529)(4)² = 4 λ₃

Question 8.
(a) The radius of the innermost electron orbit of a hydrogen atom is 5.3 × 10^-10 m. Calculate its radius in n = 3 orbit.
(b) The total energy of an electron in the first excited state of the hydrogen atom is 3.4 eV. Find out its (i) kinetic energy and (ii) potential energy in this state.
Answer:
(a) The radius is given by
r_n = n2h24π2me2k = n²ao

where n is the number of orbit, hence r3 = 5.3 × 10^-10 × 32 = 4.77 × 10^-9 m

(b) Total kinetic energy = + 3.4 eV
Total potential energy = – 6.8 eV

Question 9.
Given the ground state energy E0 = – 13.6 eV and Bohr radius a0 = 0.53 Å. Find out how the de Broglie wavelength associated with the electron orbiting in the ground state would change when it jumps into the first excited state.
Answer:
The de-Broglie wavelength is given by 2πrn = nλ.
In ground state, n = 1 and r_o = 0.53 Å, therefore, λ_o = 2 × 3.14 × 0.53 = 3.33 Å

In first excited state, n = 2 and r₁ = 4 × 0.53 Å = 2.12 Å, therefore,
r₁ = (2 × 3.14 × 2.12)/2 = 6.66Å

Therefore, λ₁ – λ_o = 6.66 – 3.33 = 3.33 Å.
In other words, the de-Broglie wavelength becomes double.

Question 10.
When is the H_α line in the emission spectrum of hydrogen atom obtained? Calculate the frequency of the photon emitted during this transition.
Answer:
Hα is obtained when n_i = 3 and n_f = 2