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Irene Adler had the photograph and love letters of the king. She had threatened him to tell everything to the princess, whom the king was to marry. The king wanted to get these things back so that she might not reveal them to the princess.

आइरिन एडलर के पास राजा के फोटो व प्रेम-पत्र थे। उसने राजा को धमकी दी थी कि वह उस राजकुमारी को जिससे वह शादी करने वाला था, यह सब बता देगी। राजा इन चीजों को वापस पाना चाहता था ताकि वह राजकुमारी को इन्हें न दिखा सके।

Sherlock Holmes himself was a detective but he spoke of Irene Adler in terms of great respect. She was cleverer than Sherlock Holmes. She was a beautiful American actress. The king of Bohemia loved her. She also loved the king but she was not of royal blood so the king could not marry her. She had the personal letters of the king and a photograph. She threatened the king that she would write to the princess about their love affair. When she got married to her old lawyer, Godfrey Norton, she returned the photo without any condition. For now, it was not of any use to her. She was so clever that the king could not get the photo easily. He had to hire a detective. But she beat the detective at his own game.

शरलॉक होम्स स्वयं एक जासूस थे किन्तु फिर भी वे आईरिन एडलर की सम्मान के साथ प्रशंसा करते थे। वह शरलॉक होम्स से भी ज्यादा चतुर थी। वह एक सुंदर अमेरिकन अभिनेत्री थी। बोहिमिया का राजा उससे प्यार करता था। वह राजा से प्यार करती थी लेकिन वह शाही खानदान से नहीं थी इसलिये राजा उससे शादी नहीं। कर सकता था। उसके पास स्वयं राजा के हाथ से उसके व्यक्तिगत कागज पर लिखे हुए पत्र थे तथा एक फोटो था। उसने राजा को धमकी दी कि वह राजकुमारी को उनके प्रेम प्रसंग के बारे में पत्र लिखेगी। जब उसने अपने पुराने वकील गॉडफ्रे नार्टन से शादी कर ली तो उसने उस फोटो को बगैर शर्त लौटा दिया। क्योंकि अब वह उसके लिए किसी काम का नहीं था। वह इतनी चालाक थी कि राजा उससे उस फोटो को आसानी से प्राप्त नहीं कर सका था। उसे एक जासूस की सहायता लेनी पड़ी। लेकिन उसने जासूस को भी मात दे दी।

Irene Adler herself recognized Holmes and at that time he was in disguise and talking to Watson and asking for his help to get the letters and photographs.

स्वयं आइरिन एडलर ने होम्स को पहचान लिया था और उस समय वह एक भेष बनाए हुए थे तथा पत्रों व फोटो को पाने में मदद माँगने के लिए वॉट्सन से बातचीत कर रहे थे।

To get the letters and photograph the king had the police examine Adler’s apartment, stopped her on the street and also while travelling. But nothing had been found in her pocketbook or in her travelling bag.

पत्रों तथा फोटो को पाने के लिए राजा ने एडलर के मकान की पुलिस से छानबीन करवाई, उसे मार्ग में रुकवाया तथा यात्रा करते समय भी रुकवाया। लेकिन उसकी पॉकेट बुक तथा उसके ट्रेवलिंग बैग में कुछ भी नहीं मिला।

Statement of Affairs is like Balance sheet.

As a rule, the system of recording transactions relating to cash and personal accounts only is called Single Entry System.

This statement is like a Balance sheet, on left side liabilities and payables are shown and assets and receivables are shown on the right side.

The two features of single entry system are. 

(a) Both the aspect each and every transactions are not recorded under single entry system. 

(b) Under this system all kinds of accounts are not maintained.

Under Single Entry System, the closing capital is calculated by deducting the closing balances of all liabilities from the closing balances of all assets at the end of the accounting year.

Closing = Closing Assets – Closing Liabilities

The two advantages or merits of single entry systems are: 

(a) It is a simple and easy method of book-keeping. 

(b) It is less costly, because only few books of accounts are maintained.

Capital Comparison Method is a method in which profit is calculated by comparing the capital at the end of the trading period with that of the beginning of the year.

Single entry system differs from double entry system in the following manner :

Two disadvantages or demerits of single entry system is 

1. Both the aspects of each and every transactions are not recorded under this system. So it is incomplete system of records. 

2. Not possible to find out correct profit or loss of a concern.

(b) Lying on the ground.

It is just like a balance sheet. A statement which shows the values of Assets and Liabilities of a business on a given date. This statement helpful to find out capitals of a business.

Moral downfall, wastage of money, evil effect on health and body, loss of energy and strength, worst economic condition of the family and harmful effect on the children in the family, slow poisoning leading ultimately to death.

Statement of Affairs is prepared under Capital Comparison Method.

Statement of Affairs is prepared to find but opening and closing capital as well as profit or loss of the business on a particular date.

While calculating profit for the year, drawings made during the year should be shown by way of ‘addition’ to the amount of closing capital in the statement of profit or loss.

Under single entry system adjusted capital means, closing capital adjusted with drawings and additional capital called adjusted capital 

[Closing capital + Drawings – Additional Capital = Adjusted Capital). 

Correct Answer is: (d) Pranayama

(d) Brightness and bloom on face.

(b) Hastha Uttanasana

Position of the body: 

1. Sit in the Sukhasana position. Assume Braham Mudra. 

2. Keep your neck and spine straight. 

3. Relax your body. 

4. Close your eyes gently.

Symptoms found in the drug addict are as follows: Missing of small but valuable goods at home, unusual change in their behaviour as borrowing, telling lies, losing temperament for no big cause, missing school, loss of weight, demand for more pocket money, frequent visits of unknown persons and trying to leave house at odd hours, watering of eyes, nose etc in the early hours, unstable walk, loss of memory, self-control and concentration, vomitting, giddiness, pain in the body, blood spots on clothes, injection scars on the body, excessive sweating, laziness, disappointment, loss of sleep, uneasiness etc.

Those who adopt this practice must be taken into confidence and told the evil effects of intoxicants. The children very especially, should not be scolded but should be made aware of its after effects through documentary films, constructive attitude towards life and so on. This practice however, can be eradicated by doing the below given exercise.

Exercise to avoid addiction: 

Position: 

1. Sit in Sukhasana or any other comfortable asana. 

2. Keep spine and neck straight and mind free of tension. 

3. Close the eyes gently.

Technique: 

1. Practise Kayotsarga to make your body still and calm. 

2. Concentrate on the centre of ear and visualise green colour. 

3. Feel the green colour molecules revolving around you. 

4. Concentrate your mind on the external, middle and internal parts of your ear and feel the presence of bright green colour. 

5. Alternate your concentration on right and left ears for at least five minutes in each case and visualise green colour. 

6. Take two to three deep breaths.

The concept of personality comes from the word ‘Person’. When we talk of personality it means manifestation of person’s external as well as internal traits. External aspect is related with a person’s perceptible physical appearance and the internal aspect becomes perceptible only through his behaviour, temperament, lifestyles etc. Personality development means manifestation of person’s overall development.

Fundamental Basis of Personality Development are:

1. Language: Language is the medium of exchange of views. Its innovation helped the man to coin vocabulary and give an expression to his innate abilities which otherwise would have died with the man in the absence of language. 

2. Dress and Costume: One chooses the dress according to the weather conditions, circumstancial factors, economic condition etc. The dress and the style of wearing develop confidence in the person which is the major basis of personality development. 

3. Expression of feelings: A person expresses his feelings through his behaviour and manners. In other words, he establishes his inner self by way of his dealings with others.

Three types of single entry systems are: 

(a) Pure Single Entry System 

(b) Simple Single entry system 

(c) Quasi Single Entry system.

Statement of profit or loss is prepared under the Single Entry System to ascertain profit.

Under Single Entry System, profit is calculated by comparing and deducting capital in the beginning of the year from the capital at the end of the accounting year.

Correct Answer is; (c) 6 litre.

Single Entry System is incomplete, unscientific method of book keeping. For the purpose of finding out capital, Balance sheet equation is applied. The difference between Asset and Liability treated as capital 

[Assets – Liability = Capital].

Prof: Eric Kholar defines Single Entry System as “a system of book keeping in which as a rule, only records of cash and persons are maintained; it is always in complete double entry, varying with circumstances”.

Cash withdrawn, goods withdrawn and personal expenses paid from the business are added in closing capital while opening capital and additional capital are deducted from closing capital in statement showing profit or loss.

Normally, only sole trader, small shop-keepers, hawkers, street-venders, small retailers, etc. keeps their books of accounts as per Single Entry System.

As dual effect of all the transactions is not recorded by the businessmen, Trial balance can’t be prepared.

(b) Maharishi Pathanjali.

Under single entry system profit or loss of a concern can be found in two ways. They are Statement of Affairs method. Conversion of single entry to double entry system method.

(c) Caring for others

Two main methods are there to find out profit or loss under Single Entry System:

1. Statement of Affairs method
2. Conversion of Single Entry into Double entry method

Profit = Closing capital + Drawings – (Additional capital + Opening capital) 

Profit = 90,000 + 5,000 – (10,000 + 60,000) Profit = 25,000. 

Correct option is (b) added to

Correct option is (d) Gross profit

1. It provides flexibility to the spinal cord and strengthens the nervous system. iii) It strengthens the navel point. 

2. It strengthens and makes the muscles of knees, elbows, arms, shoulders and feet stout and strong. 

3. It removes all abdominal and intestinal disorders.

Do not swell out your belly while breathing in. In other words, only the lungs should expand and contract during inhaling and exhaling process.

(d) Strengthen the muscles of knees

(a) Namo Nanasy

Correct  Answer is: (c) Sleep.

Correct option is (a) Two