Explore topic-wise InterviewSolutions in Current Affairs.

Correct option is B) NATO

B) Che Guevera – Latin America

Correct option is C) UNICEF

A) Kargil War – 2009

Correct option is A) Spain

Correct option is B) 193

1. Google maps is a internet based application to show maps and roots between two places. 

2. They map our location with the pictures and data provided by artificial satellites. 

3. By using artificial intelligence, they integrate the information and give route maps between two places.

Correct option is B) U.S.S.R

D) All of the above

C) France, China, U.S.A, U.K. and Russia

D) i – d, ii – b, iii – a, iv – c

Shih Hu Wang Ti was the greatest Ruler of China.

Correct option is C) c, b, a

John Wycliffe is called the Morning Star of Reformation.

1. Hitler came to power and immediately tried to dismantle parliament and start autocratic rule. 

2. Made arbitrary arrest of political opponents and put them in concentration camps. 

3. On 3 March 1933, the famous Enabling Act was passed which empowered Hitler to sideline parliament and rule by decree. 

4. All political parties and trade unions were banned except Nazi and its allies. 

5. The state established complete control over the economy, media, army and judiciary. 

6. Special security forces like Gestopo were created. 

My response: 

1. If power is given to a single leader it leads to dictatorship, undemocratic, autocratic rule.

2. If creates horror, fear and finally leads to destruction as it happened to Hitler and Germany. So it is not good. Everyone needs freedom.

Sir Isaac Newton propounded the Laws of Gravitation.

Martin Luther published the 95 theses against the Catholic Church.

c. Methanogens 

Martin Luther was the leader of the Reformation Movement.

1. Russian socialist revolution happened in two phases in March 1917 and in November 1917. 

2. They planned rapid industrialization and collectivization of agriculture. 

3. Thousands of large farmers resisted collective farms. 

4. After initial period of decline agricultural production soon rose. 

5. All industries were owned by state which sold products to the consumers directly. 

6. The USSR achieved full employment for all its citizens and improved their standards of living. 

7. It also managed to universalise literacy and primary education.

Challenges faced by them : 

1. Rapid construction led to poor working conditions. 

2. Low standard of living. 

3. Unemployment. 

4. Lack of educational facilities. 

5. Lack of proper health care.

Entries are to be passed to give the accounting effects of Havala and to close Kacha Khata and transferred to some other accounts (e.g., Kharid-Vakra Khate). The Mel prepared with this objective is called Havalamel. Many businessmen prepare the Havalamel on the last page of the Rojmel or Bethomel. Havalamel is also known as Achadmel, Mand-Chhod no Mel or Jama-Kharchi Mel.

In the Havalamel, the Kacha Khata are closed and accounting effects of adjustments like closing stock, outstanding expenses, prepaid expenses, outstanding income, pre-received income, depreciation on assets, bad debts, interest on capital, rectification of errors, etc. are given like the Rojmel. While recording the entries of the above effects in the Havalamel, the account which is to be credited is written on the Jama side of Havalamel and the account to be debited is written on the Udhar side of the Havalamel.

On the basis of this, the posting is to be done to the respective accounts. Lastly, the profit or loss (found out from the Kharid-Vakra Khata) are credited or debited to the Bhandol Khate. The total of both the sides of the Havalamel is always equal.

Vasco da Gama discovered the sea route to India in 1498.

After making all the Havala, the Paka Khata or the accounts of individuals and assets and the closing cash balance (Shree Pur ant Baki) are shown in a Jama-Udhar statement which reveals the financial position of the firm. It is known as Sarvaiyun. The format of a Sarvaiyun is like a Utaro in which first four folds are for the Jama side and the last four folds are for the Udhar side.

In the Jama side, the Jama Baki of Paka Khata (Baki Deva) are recorded and on the udhar side, the Udhar Baki (Baki Lena) are recorded. In both the sides the first fold shows the amount. In the rest three folds, the name of the khata and L.E are written. The Jama side is firstly written with the balance of Bhandol Khata. This way the bakis are recorded on both the sides and their totals are written on the respective sides. Thenafter, the amount of ‘Shri Purant Baki’ is written on the Udhar side. Afterwards the total of the Jama and Udhar sides should be equal.

From the viewpoint of principles of accounting, Deshi Nama System is similar to the Double Entry System of book-keeping. Deshi Nama System possesses certain special characteristics due to which it is known as a separate accounting system. It is also known as Vahi-Khata Paddhati.

1. Books of accounts: The books of accounts of Deshi Nama are vertical with plain white papers, tied with a string in the center and bound with red cloth covers of cloth.

2. Vikram Samvat: Deshi Nama is generally written according to Vikram Samvat from Kartak Mas to Aso Mas.

3. Sides: In the Deshi Nama books like Rojmel or Bethomel and Khatavahi, the right-hand side is the debit side and the left-hand side is the credit side.

4. Use of the word ‘Shree’ or ‘Shri: In Deshi Nama, ‘Shree’ or ‘Shri’ is written before every account.

5. Amount: In Rojmel and Khatavahi, the amount is written first and then the details are recorded at the side of it.

6. Olayo or Holayo: While writing the amount ‘J’ sign is mentioned between rupees and paise which is known as ‘Holayo’ or ‘Olayo’.

7. Sal (folds): The pages in each of the books of accounts are with sal (folds). Rojmel, Bethomel and Khatavahi have pages with eight folds. But pages in Subsidiary Books have six-folds. However, now pages without folds and with columns drawn are being used.

8. Specific word: In Deshi Nama System, capital is known as Bhandol, drawings is known as Ghar-Kharch, furniture is known as Sadhan- Saranjam, sales is known as Vakra, opening cash balance is known as Purant Janse and closing cash balance is known as Purant Baki.

9. Particular in the ledger: In Deshi Nama System, the amount of the transaction, Rojmel page number and date (Tithi) is written in the ledger accounts.

10. Posting: The posting from Rojmel or Bethomel is on the same side of the ledger.

11. Language: Deshi Nama is written in the regional language.

12. Ink: Generally, Deshi Nama is written in black ink. However, blue ink is also used nowadays.

Kabalavahi is kept by merchant of forward trading business to record their forward transactions.

The book of account, in which separate account relating to the transactions of assets, goods, income and expenditure are opened, is known as Khatavahi. It is one of the main book of accounts.

Khatavahis are of the following types:

1. Saadi Khatavahi,
2. Bethi Khatavahi or Tham Khatavahi and
3. Sama Daskatni Khatavahi.

1. Saadi Khatavahi: In the Khatavahi where in all the accounts or Khatas of business are maintained is known as Saadi Khatavahi. From the accounting point of view this book is of great importance. Because from this Khatavahi all the information relating to persons, goods, assets, incomes and expense can be obtained at the end of every year. Utaro (Trial balance) and Varshik Hisabo (Annual accounts) can be prepared.

2. Bethi Khatavahi or Tham Khatavahi: Many businessmen show the entire transaction in the account while doing the posting due to which receivables-payables can be known quickly. Such an account is known as Betha Khata and such a Khatavahi is known as Bethi Khatavahi or Tham Khatavahi.

Generally, when the Udhar Nondh and Jama Nondh are not prepared in the business, then both Khatavahi is maintained in that business. A rough entry regarding credit sales and credit purchase is made in this. When the amount is received for the credit sales of the amount is paid in respect to credit purchase them the concerned account is closed in the Bethi Khatavahi and the entry is made in the Rojmel. This Khatavahi is not useful for preparing annual accounts. There is no special use of this Khatavahi.

3. Sama Daskatni Khatavahi: Generally, the money lenders and bankers in money lending business maintain such type of Khatavahi. In this Khatavahi, the ledger account of each customer who borrowed money is opened. In this account, the amount lent, Miti (date), day, rate of interest, details of the instalments to be paid, penalty on late payment of instalment, etc. and assets and documents kept as mortgaged or taran are recorded. As a proof of the amount lent, a revenue stamp is affixed and on the same the signature of the borrower is obtained. Since it bears the signature of the person who has borrowed money, it is known as Sama Daskatni Khatavahi.

In Deshi Nama, generally separate subsidiary book to record the goods return transactions is not maintained by traders but accounting effects of goods return transactions are passed in the Udhar Nondh and in the Jama Nondh. Only for the purchase return or for the sales return transactions when cash is received or cash is paid then it is entered in the Rojmel or Bethomel.

Entries are to be passed to give the accounting effects of Havala and to close Kacha Khata and transferred to some other accounts (e.g., Kharid-Vakra Khate). The Mel prepared with this objective is called Havalamel. Many businessmen prepare the Havalamel on the last page of the Rojmel or Bethomel. Havalamel is also known as Academy, Mand-Chhod no Mel or Jama-Kharchi Mel.

In the Havalamel, the Kacha Khata are closed and accounting effects of adjustments like closing stock, outstanding expenses, prepaid expenses, outstanding income, pre-received income, depreciation on assets, bad debts, interest on capital, rectification of errors, etc. are given like the Rojmel. While recording the entries of the above effects in the Havalamel, the account which is to be credited is written on the Jama side of Havalamel and the account to be debited is written on the Udhar side of the Havalamel.

On the basis of this, the posting is to be done to the respective accounts. Lastly, the profit or loss (found out from the Kharid-Vakra Khata) are credited or debited to the Bhandol Khate. The total of both the sides of the Havalamel is always equal.

Kabalavahi is also known as ‘Sauda Patrak’ or ‘Saudavahi’.

In Deshi Nama, there are three types of Khatavahi:

1. Simple (Sadi) Khatavahi,
2. Bethi Khatavahi or Tham Khatavahi and
3. Sama Daskatni Khatavahi.

Students of the ancient Greek literature, which dealt with the nature and interests of man, were called Humanists. 

• Humanism taught a new belief – that man, as an individual was capable of making his own decisions and developing his skills. 
• Humanism taught to pursue pleasure, seek wealth and comfort and also act in self interest. 
• Humanists began attacking the corruption among clergy. 
• Humanists questioned the need for a priesthood and its interpretation of Christianity.

Small traders keep a Bethomel. Small traders, whose daily business transactions are comparatively less in number, then they keep Bethomel.

Correct option is (d) Janasvahi

In the beginning of the play, Mrs. Amelia Slater is very edgy and nervous. Actually, she wants to steal grandfather’s bureau as she likes it very much but she wants to shift it to her room before the Jordans come and for that she has to do it quickly. She doesn’t want the Jordans to know about her theft.

Deshi Nama System is also known as ‘Vahi Khata Paddhati’.

Rojmel is a basic or primary book under Deshi Nama. The businessman prepares Rojmel with the help of vouchers and the rough book. Rojmel is written and prepared daily and the closing balance is derived daily. Hence, this Mel, is known as Rojmel.

Aankadavahi is also known as Sudhavahi or Rough ledger or Kachi Khatavahi.

Women in the middle ages occupied a number of different social roles. Women in the middle ages, a European history from around the 5th century to the 15th century, held the position of wife, mother, peasant, artisan, and nun, as well as some important leadership roles, such as abbess or queen regnant. The very concept of “woman” changed in a number of ways during the middle ages and several forces influenced their role during the period.

In Deshi Nama, Vikram Samvat, Deshi Mass, Paksha and Tithi are known as ‘Miti’, e.g., Samvat 2072 Kartak Sud 9.

Italy was called as the Motherland of Renaissance.

Generally, shroffs or money lenders prepare Vyajvahi.

Christianity, which had emerged during the first century-around 100 CE, had become the dominant religion in Europe replacing the older religions followed in the Roman Empire.

In Arabia, Persia, Iraq, and Northern Africa, the new religion of Islam were spreading and new political powers had emerged.

The word Renaissance is derived from the Latin word ‘Renasaree’, which means rebirth or revival or new learning.

‘Kandhu’ means instalment. The amount which is receivable from a person is divided into instalments and fixed, then it is said that Kandhu Kari Apyu.

Renaissance means rebirth or revival or new learning.

Christopher Columbus discovered the landmass of South America.

Prince Henry of Portugal was called as ‘Navigator’.

Feudalism grew stronger in Europe, the great cultural achievements of the ancient period were slowly forgotten and lost.

The followers of Ignatius Loyola were called as ‘Jesuits’.

Prince Henry opened the School of Navigation to train sailors to venture out in search of new lands. He engaged the services of enterprising Italian sailors, geographers, map makers, and ship-builders. During his lifetime, Portuguese sailors explored the African coast. All such efforts made him to be called as the ‘Navigator’.

Correct option: (a) Pico de Neblina