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During an earthquake, the house or the building can collapse and the bricks etc. can fall on the people and injure them, even causing their death. Therefore we should sit under a strong object like a table and hold it firmly.

New Delhi, Friday 28 Jan, 2010
A major fire broke out on Thursday early morning in the slum area of Bawana. The incident occurred at around 4.30 am. The blaze was spotted in one of the Jhuggi’s due to a gas cylinder blast. The fire had spread to more than 200 Jhuggis.
Fire service officials said four fire-fighting tenders were pressed into action and the flames could doused only after two hours. About 10 people died on the spot and more than 100 got severe injuries. The house and the belongings of the people were completely burnt and destroyed. The area supervisor and district leaders came for help and support to the victim.s.Many non-government organizations also rendered support by providing the victims clothes, utensils, food, drinking water, milk etc. The government has declared to provide Rs. 2 lakhs to the family members of the deceased and Rs.50,000 to each family who have lost their houses, as compensation.

Yes, if the buildings had been made earthquake-proof, the damage would have been lesser. The people would not have died under the buildings and the number of injured people would have also been lesser. The loss of the various belongings of the people would

People live together in a neighbourhood because at the time of any big problem, danger or calamities like earthquake, flood, theft or major health problems etc. they can take help from each other.

At times when people have lost their homes and their belongings, they would need the following help: 

(i) Tent/canvas to prepare their huts 

(ii) Clothes (iii) Food, water, milk 

(iv) Medicines and first aid treatment

MySQL is an open-source relational database management system

query is a request for data or ‘information’ from a database table.

php is a server side scripting language designed for web development.

(b) Rapid Application Development

(i) Server side

(ii) 544 million

Web Database:

A web database is a wide term for managing data online. A web database gives you the ability to build your own databases.

Ex. Bank, airline and rental car reservation. 

Relational Database Management System (RDMS) softwares are MySQL, Oracle, IBM DB2, and Microsoft SQLSERVER etc.

(d) Degree of Consistency

Two types of trAnswer:action operations are commits  and aborts.

COMMIT command is used to make permanent changes done by a tr Answer:action.

On a stormy evening, Taro’s father was feeling severe cold and wanted a cup of sake to get warm. But the sake was too expensive for Taro to buy. Taro wanted to get a little sake for his poor old father so he decided to work harder than before. Next morning he got up early and went to the forest. There he chopped and cut till midday. He was so S warm that he had to take off his jacket. His mouth went dry and his face wet with S sweat.

A. buy expensive sake for his poor old father.

As per new rule 38 of Companies (Incorporation) (Fourth Amendment) Rules, only one form like FORM INC-32 (SPICE) needs to be submitted at the time of incorporation.

SPICE is to be filed for applying for:

• Reservation of Name of Company
• Incorporation of the new company
• DIN for Directors
• PAN and TAN for a new company.

The correct answer is : (c) 25

i. Redemption from proceeds of fresh issue of shares and debentures 

ii. Redemption out of profits

(b) As on a particular date

Common – size statements can be prepared with three columns. Following are the steps to be followed in preparation of common – size statement.

1. Column 1. In this column, particulars of items of income statement or balance sheet are written. 

2. Column 2. Enter absolute amount. 

3. Column 3. Choose a common base as 100. 

For example, Revenue from operations can be taken as the base for income statement and total of balance sheet can be taken as the base for balance sheet. Work out the percentage for all the items of column 2 in terms of the common base and enter them in column 3.

i. (b) an analysis

ii. (b) cash equivalent

iii. (a) financial

iv. (c) ROI

v. (c) Current asset

Financial Analysis has great importance to various accounting US’ on various matters. Income Statements, Balance Sheets and other financ data that provides information about expenses and sources of income, profi loss and also helps in assessing the financial position of a business. The financial data are not useful until they are analysed. There are various tools a methods such as Ratio Analysis, Cash Flow Statements that make the financ data to cater varying needs of various accounting users. 

The following are the reasons that advocate in favour of Financial Analys 

(i) It helps in evaluating the profit earning capacity and financ feasibility of a business. 

(ii) It helps in assessing the long-term solvency of the business. 

(iii) It helps in evaluating the relative financial status of a firm comparison to other competitive firms. 

(iv) It assists management in decision making process, plans and also in establishing an effective controlling

(a) Errors of principle

(c) The suspense account

Those financial statements that enable intra-firm and inter-firm comparisons of financial statements over a period of time are called Comparative Financial Statements. In other words, these statements help the accounting users to evaluate and assess the financial progress in the relative terms. These statements express the absolute figures, absolute change and the percentage change in the financial items over a period of time.

The following are the importance of Comparative Statements. 

(i) Make Presentation Simpler : Comparative statements presents the financial data in a simpler form. On the other hand, an year-wise data of the same items are presented side-byside, which not only makes the presentation clear but also enables easy comparisons (both intra-firm and inter-firm) conclusive. 

(ii) Help in Drawing Conclusion: The presentation of comparative statement is so effective that it helps the analyst to draw conclusion quickly and easily and that too without any ambiguity. 

(iii) Help in Forecasting :The management may analyse the trend and forecast and draft various future plans and policy measures, with the help of comparative statement: 

(iv) Help in Detection of Problems :The comparative analysis not only enables the management in locating the problems but also helps them to put various budgetary controls and corrective measures to check whether the current performance is aligned with that of the ” planned targets. With the help of the comparison of the financial data of two or more years, the financial management can easily detect the problems.

(b) Profit and Loss

(b) Trading account

(b) Debit side of profit and loss account

Trade conducted on small scale is retail trade.

Calculation of Net Profit/ Loss before Tax:

Cash Flow Statement as on 31^st March,2015

Trading refers to buying and selling of goods with the intention of making profit. The trading account is a nominal account which shows the result of buying and selling of goods for an accounting period. Trading account is prepared to find out the difference between the revenue from sales and cost of goods sold.

An error committed by the accountant by not following accounting principles properly is called an error of principle.

Insurance premium, loan instalment, etc., paid as per standing instructions

An error in which a transaction is correctly recorded in the books of account but one of the postings is wrong is known as partial omission. If will affect the trial balance.

Goods purchased which are returned to suppliers are termed as purchases returns or returns outward.

Direct expenses: 

\(\bullet\) Carriage inwards or freight inwards 

 \(\bullet\) Wages Indirect expenses 

Indirect expenses: 

 \(\bullet\) Office and administrative expenses 

 \(\bullet\) Selling and distribution expenses

If every entry in the cash book matches with the bank statement, then bank balance will be the same in both the records. But, practically it may not be possible. When the balances do not agree with each other, the need for preparing a statement to explain the causes arises. This statement is called bank reconciliation statement (BRS).

If we do not adhere to controlled use to power, there will be continued loss of natural resources such as coal and water. 

Let’s try to understand: 

● Coal is used to generate electricity in power plants. Coal plants are ineffective as only 35 percent of coal's energy is made into electricity in coal-based power plants. The rest is lost as heat. 

● Coal burning in power plants uses huge amounts of water to create steam for turning its turbines. 

● Burning coal causes smog, acid rain, global warming, and air toxics. All these pollute the air.

(a) Bishnoi movement: 

Amrita Devi, a female villager could not bear the destruction of both her faith and the village’s sacred trees. She hugged the trees and encouraged others to do the same. 363 Bishnoi villagers were killed in this movement. The Bishnoi tree martyrs were influenced by the teachings of Guru Maharaj Jambaji, who founded the Bishnoi faith in 1485 and set forth principles forbidding harm to trees and animals. 

(b) Chipko movement: 

Gaura Devi, Sudesh Devi Bacchi device of Advani village of Tehri-Garhwal tied the sacred thread around trunks of trees and they hugged the trees. This movement was called ‘Chipko Movement’ or ‘hug the tree movement’. The main demand of the people in these protests was that the benefits of the forest should go to local people.

1. d. All of the above

2. b. NO

3. a. Generating electricity

4. c. Air pollution

5. d. All of the above

Correct option is (d) Modern information systems enable people to evaluate a range of possible outcomes.

Correct option is (d) All of the above

Correct option is (b) Zero inventory