Sardar Patel Rashtriya Inter College
Bansi-Siddharth Nagar
Summer Vacation Home Work (2025-26)
Class-12th Commerce
विषय-हिन्दी
'राष्ट्र का स्वरूप' एवं 'राबर्ट नर्सिंग होम' पाठ की व्याख्या याद करके कॉपी पर र्िखे ।
रचना एवं रचनाकार याद करके आएं ।
'वासुदेवशरण अग्रवाि','अयोध्या र्संह उपाध्याय हररऔध' का जीवन-पररचय एवं साहहत्ययक पररचय याद करके आएं ।
'अप्रैि-मई' तक पढ़ाए गए पाठ- 1. राष्ट्र का स्वरूप (गद्य)
2. राबर्ट नर्सिंग होम
3. पवन दतू तका (पद्य)
4. पंचिैर् (कथा साहहयय)
5. भोजस्य औदायटम (अतनवायट संस्कृत)
6. गद्य साहित्य का इहििास
7. पद्य साहित्य का इहििास
(इन सभी पढ़ाए गए पाठों को बार-बार पढ़कर एवं याद करके आना है)
Subject-English
Transformation whatever is taught (You have to rise)
Revise lesson whatever is taught
1-1 Long answer Flamingo and Snapshot.
Subject-Business Studies
Explain in brief ‘Management as an activity’.
Explain how management increases efficiency and helps in the development of Society.
Explain the following principles of management.
1. Scalar Chain
2. Harmony not discord
14 Fayols principles of Management.
Make the map of Business Environment.
Chapter 3 all topic learn it.
Subject-Economics
Circular flow of income.
Basic concepts of macroeconomics.
National income and related aggregates.
Measurement of national income.
Aggregate demand and related concepts.
Learn all topics of the above chapters with proper understanding and solve some practical
questions from books.
Any doubts arises at the time of learning these chapters call at this number. 9519559634 at any
time.
Subject - ACCOUNTANCY
PARTNERSHIP- FUNDAMENTALS
1. A , B and C are partners with fixed capitals of 1,00,000 , 200,000 and 3,00,000 respectively. Their partnership deed
provides that :
(a) A is to be allowed a monthly salary of 600 and B is to be allowed a monthly salary of 400.
(b) C will be allowed a commission of 5% of the net profit after allowing salaries of A and B.
(c) Interest is to be allowed on capitals @ 6%.
(d) Interest will be charged on partners annual drawings at 4%.
(e) The annual drawings were :B 10,000 and C 15,000.
The net profit for the year ending 31st march, 2014 amounted to 1,72,000.
Prepare P&L Appropriation account.
2. David and John were partners in a firm sharing profits in the ratio of 4 : 1. Theircapitals on 1.4.2006 were : David
Rs.2,50,000 and John Rs.50,000. The partnershipdeed provided that David will get a commission of 10% on the net
profit afterallowing a salary of Rs.2,500 per month to John. The profit of the firm for the yearended 31.3.2007 was
Rs.1,40,000.
Prepare Profit and Loss Appropriation Account for the year ended 31.3.2007.
Profit & Loss Appropriation A/c
1. A, B and C were partners in a firm having capitals of Rs.60,000, Rs.60,000 andRs.80,000 respectively. Their current
account balances were
A Rs.10,000; B Rs.5,000and C Rs.2,000 (Dr.). According to the partnership deed the partners were entitled tointerest
on capital @5% p.a. C being the working partner was also entitled to a salaryof Rs.6,000 p.a. The profits were to be
divided as follows:
(a) The first Rs.20,000 in proportion to their capitals
(b) Next Rs.30,000 in the ratio of 5 : 3 : 2
(c) Remaining profits to be shared equally
The firm made a profit of Rs.1,56,000 before charging any of the above items.
Prepare the profit and loss appropriation account and pass the necessary Journal entry for the
appropriation of profits.
Interest on drawing and capital
1. X and Y are partners in a firm sharing profits equally. Their capitals on 31st March2014 were Rs.2,40,000
and Rs.1,80,000 respectively. Drawings of the partners to thedate were Rs.40,000 and Rs.60,000
respectively.
Profit for the year was Rs.1,60,000. `
Calculate interest on capital @ 8 % p.a. for the year ended 31st March
2. Calculate interest on drawings of Mr.Vinod @ 8% p.a. for the year ended 31st March,2014 in each of the following
cases:
Case 1: If he withdrew Rs.2,000 at the beginning of each year.
Case 2: If he withdrew Rs.2,000 during the middle of each month.
Case 3: If he withdrew Rs.2,000 at the end of each month.
3. Calculate interest on A’ drawing :
(1) If he has withdrawn 60,000 on 1stoct. 2006 and the rate of interest on drawing is 8% per annum.
(2) If he has withdrawn 60,000 on 1stoct. 2006 and the rate of interest on drawing is 8% . Books are closed on 31st
march 2017.
Past Adjustments
1. A, B and C are partners in a firm sharing profits and losses in the ratio of 2:3:5. Their fixed capitals were 15,00,000,
Rs.30,00,000 and Rs.6,00,000 respectively. For the year 2009 interest on capital was credited to them @ 12%
instead of 10%. Pass the necessary adjustment entry.
2. A , B and C are partners in a firm. On 1-4-2010 there capital stood at 50,000 25,000 25,000 respectively. As per
provisions of the partnership deed :
(a) C was in entitled for a salary of 1,000p.m.
(b) Partners were entitled to interest on capital at 5%p.a.
(c) Profits were to be shared in the ratio of capital.
The net profit for the year ended 2011 of 33,000 was divided equally without providing for the above terms.
3. A , B and C are partners sharing profits in the ratio 4:3:1.The partners agreed to share future profits in the ratio of
5:4:3. Calculate each partners gain or sacrifice due to change in ratio.
VALUATION OF GOODWILL
1. A business has earned average profits of 1,00,000 during last few years and the normal rate of return in similar business
is 10%. Find out the value of goodwill by
A. Capitalization of super profit method and
B. Super profit method if the goodwill is valued at 3 years purchase of super profit.
The assets of business where 10,00,000 and its liabilities.
2. Calculate the value of goodwill on the basis of three years purchase of last five years average profits:
2005- 50,000, 2006- 60000, 2007- 30,000(loss) , 2008 – 40,000, 2009- 30,000
ADMISSION OF A NEW PARTNER AND TREATMENT OF GOODWILL
1. A and B were partners in a firm sharing profits and losses in the ratio 3:2.They admitted C as a new partner for 3/7th
share in the profit and the new profit sharing ratio will be 2:2:3.C brought Rs 2,00,000 as his capital and Rs 1,50,000 as
a premium of goodwill.half of their share of premium was withdrawn by A and B from the firm.calculate the sacrificing
ratio and pass necessary journal entries for the above transactions in the book of the firm.
2. A and B are partners in a firm with the capital of Rs 60,000 and 1,20,000 resp.They decided to admit C for 1/4th share
in future profits.C is to bring in a sum of Rs 70,000 as his capital. Calculate the amount of goodwill.
3. Write the journal entries for the following accounting treatment of goodwill in different cases:
A. Goodwill paid privately
B. Goodwill brought in cash Distribution of Goodwill
C. Goodwill withdrawn by the sacrificing partners
D. Goodwill not brought in cash
E. Goodwill brought in kind
