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If the process of analysis or comparison of financial statements of different years is done from left-hand side to right-hand side means in horizontal form, then that type of analysis is known as horizontal analysis.

एकहरा लेखा प्रणाली की मर्यादाएँ (Limitations of Single Entry System) :

• सकल तलपट तैयार नहीं किया जा सकता : इस प्रणाली में अमुक व्यवहारों की एक असर तो अमुक व्यवहारों की दो असर दी जाने से सकल तलपट तैयार नहीं किया जा सकता, तथा गाणितिक रूप से हिसाबों की सत्यता की जाँच नहीं हो सकती ।
• लाभ या हानि जानने में कठिनाई : इस प्रणाली में उपज-खर्च खाता बनाया न जाने से लाभ या हानि को जाना नहीं जा सकता।
• व्यावसायिक निर्णय लेने में कठिनाई : इस प्रणाली में जानकारियाँ आधी-अधूरी होती है । जिससे व्यावसायिक निर्णय जैसे : लोन । प्राप्त करना, बीमा लेना, व्यवसाय की खरीदशक्ति तय करना वगैरह परिस्थितियों में अपूर्ण जानकारी के कारण निर्णय लेने में कठिनाई उपस्थित होती है ।
• विश्वसनीयता : बैंक, बीमा कंपनीयाँ, सरकारी विभाग या इन्कमटैक्स विभाग अपूर्ण जानकारी होने से इस प्रणाली को विश्वासपात्र नहीं गिनती ।
• वार्षिक हिसाब बनाने में कठिनाई : इस पद्धति में न तो सकल तलपट बनाई जाती है और न ही संपत्ति के खाते रख्ने जाने से वार्षिक हिसाब बनाना संभव नहीं होता । जिससे व्यवसाय की आर्थिक परिस्थिति का सही और योग्य ख्याल प्राप्त नहीं किया जा सकता ।
• व्यवसाय के संचालन संबंधी निश्चित जानकारी का अभाव : इस प्रणाली में प्राप्त जानकारियाँ अपूर्ण होने से व्यवसाय के संचालन में उपयोगी सूचनाएँ प्राप्त नहीं हो पाती, जिससे व्यवसाय के संचालन में कठिनाई होती है ।
• भूल, गोलमाल या हिसाबी घोटाला की संभावनाएँ : इस प्रणाली में द्विनोंधी नामा पद्धति के अनुसार हिसाब तैयार न किये जाने से हिसाबों में भूल, गोलमाल या घोटालों की संभावनाएँ अधिक रहती है ।

Cash book serves the purpose of journal entry and cash account both.

Correct option is (c) Capital reserve

Correct option is (c) Specific reserve

There are two types of reserves :

(1) Revenue reserve and
(2) Capital reserve.

The reserve created without showing in profit and loss account for the purpose of strengthening financial position of the business is known as Secret reserve.

One who promotes (or) Exchange of goods or services for money is called as Marketer.

Following are the types of revenue reserve :

• General reserve,
• Specific reserve and’
• Secret reserve.

Secret reserve is also known as internal reserve.

(d) Needs of the customers

(a) Stock Exchange Market

On the basis of different approaches markets can be classified as follows:

I. On the basis of Geographical Area: 

(a) Family Market 

(b) Local Market 

(c) National Market 

(d) International Market or World Market

II. On the Basis of Commodities / Goods: 

(a) Commodity Market

1. Produce Exchange Market 

2. Manufactured Goods Market 

3. Bullion Market

(b) Capital Market:

1. Money Market 

2. Foreign Exchange Market 

3. The Stock Market

III. On the Basis of Economics: 

(a) Perfect Market 

(b) Imperfect Market

IV. On the basis of transaction:

(a) Spot Market 

(b) Future market

V. On the Basis of Regulation: 

(a) Regulated Market 

(b) Unregulated Market

VI. On the Basis of Time: 

(a) Very Short Period Market 

(b) Short Period Market 

(c) Long Period Market

VII. On the Basis of Volume of Business: 

(a) Wholesale Market 

(b) Retail Market

VIII. On the Basis of Importance: 

(a) Primary Market 

(b) Secondary Market 

(c) Terminal Market

The Spot market is classified on the basis of Transaction.

The Market can be classified on the basis of Economics as follows:

(a) Perfect Market: A market is said to be a perfect market, if it satisfies the following conditions:

1. Large number of buyers and sellers are there.

2. Prices should be uniform throughout the market. 

3. Buyers and sellers have a perfect knowledge of market. 

4. Goods can be moved from one place to another without restrictions.

(b) Imperfect Market: A market is said to be imperfect when

1. Products are similar but not identical. 

2. Prices are not uniform.

3. There is lack of communication.

When the amount of reserve is invested in securities outside the business then it is known as reserve fund.

The word market is derived from the Latin word ‘Marcatus’ which means trade, commerce, * merchandise, a place where business is transacted.

Δ APM ≅ Δ BMD ≅ Δ CNO ≅ Δ DOP

Δ PSR ≅ Δ PQR, Δ POQ ≅ Δ SOR 

Δ SPQ ≅ Δ SRQ, Δ POS ≅ Δ QOR

In a triangle, sum of any two side is grater than the third side 

\(\therefore\) In ΔPBA, AB < PA + PB ….(i) 

In ΔPBC, BC < PB + PC ….(ii) 

In ΔPCA, AC < PC + PA ….(iii) 

By adding (i), (ii) and (iii) 

AB + BC + AC < PA + PB + PB + PC + PC + PA 

AB + BC + AC < 2 (PA+ PB + PC).

a. AB = DE, BC = EF

b. ∠C = ∠F and ∠A =∠D

c. ∠D = ∠B and ∠A =∠E

1. Corresponding sides PQ & XY, QR & YZ, and PR & XZ corresponding angles. 

∠P & ∠X, ∠Q & ∠Y, and ∠R and ∠Z.

2. Corresponding sides AB & QP, AC & RP and BC & RQ corresponding angles. 

∠A & ∠P , ∠B & ∠Q and ∠C &∠R

(a) he had smashed the eggs and spoilt his shorts.

Electric light shone for the first time in America in 1880.

Edison was fond of reading books. His father encouraged him by giving him 25 cents for reading a book.

Edison was fond of reading books. His father encouraged him by giving him 25 cents for reading a book.

Edison was a German scientist: False.

Edison was born in India: False.

Some of Edison’s experiments were silly but he learnt a lot from them: True.

Edison was brilliant scientist of his age. He is known for many useful inventions. But he is famous for the invention of electric bulb. Invention of electric bulb is boon for humankind. If he did not invent the electric bulb, then we live in darkness today.

Edison was an Australian scientist: False.

Parents of Edison did not encourage him in his experiment: True.

(c) she fell ill.

The invention of his talking machine made Edison famous all over America: True.

One day at the poultry farm Edison saw a hen sitting on its eggs.

Edison joined the railways to earn some money to meet the expenses on his experiments. He earned two dollars on the first day.

Edison made more than one thousand experiments: True.

Edison got a beating from his mother because he had eaten all the eggs: False.

Edison promised his mother to give her a dollar every night from what he earned: True.

When Edison offered a wonderful mixture made from pulped worms to the servant girl, she refused to drink it: False.

The Silver Jubilee of the invention of electric light was celebrated in 1929: True.

Edison was born in Canada: False.

Edison invented the gramophone and electric light besides many other inventions.

Edison invented the gramophone and electric light besides many other inventions.

Edison invented many things which can destroy life: False.

The silver jubilee of the invention of electric bulb was celebrated in 1929.

Edison invented the gramophone in 1877: False.

Thomas Alva Edison was a German: False.

Given: 

Cost of fencing = Rs 2800 

Rate of fencing = Rs 14

Now,

Perimeter = \(\frac{Total\,cost}{Rate}=\frac{2800}{14}=200\,m\)

Because the lawn is square, its perimeter is 4 a, where a is the side of the square)

\(\Rightarrow\) 4a = 200 \(\Rightarrow\) \(a=\frac{200}{4}=50\,m\)

Area of the lawn = Side² = 50² = 2500 m²

Cost for mowing the lawn per 100m² = Rs 54

Cost for mowing the lawn per 1m² = \(Rs\frac{54}{100}\)

Total cost for mowing the lawn per 2500 m² = \(\frac{54}{100}\times 2500\) = Rs 1350

(b) to buy books.