Saved Bookmarks
This section includes 7 InterviewSolutions, each offering curated multiple-choice questions to sharpen your Current Affairs knowledge and support exam preparation. Choose a topic below to get started.
| 1. |
Read the hypothetical text and answer the following questions.X and Y started business on 1St April, 2020 with capitals of ₹ 5,00,000 each. As per the partnership Deed, both X and Y are to get monthly salary of ₹ 10,000 each and interest on capital is ₹ 50,000 each. Interest on drawings are as followsX : ₹ 3,000 and Y: ₹ 5,000.During the year, the firm incurred a loss of ₹ 2,00,000.Q1. What is the amount to be transferred to Profit and Loss Appropriation Account? a) ₹ 5,00,000 b) ₹ 2,00,000 c) ₹ 3,00,000 d) ₹ 1,50,000 Q2. What is the total amount of salary to be credited to Partners’ capital account? a) ₹ 1,20,000 b) ₹ 2,40,000 c) ₹ 1,80,000 d) No salary will be given Q3. What amount of loss is to be transferred to the capital account of the both partners? a) ₹ 1,92,000 b) ₹ 2,00,000 c) ₹ 1,96,000 d) ₹ 1,80,000 Q4. What is the share of loss of X? a) ₹ 1,00,000 b) ₹ 96,000 c) ₹ 98,000 d) ₹ 90,000 |
|
Answer» Correct option is 1 b) ₹ 2,00,000 2 d) No salary will be given 3 a) ₹ 1,92,000 4 b) ₹ 96,000 |
|
| 2. |
Amit and Sumit are partners in firm sharing profit in the ratio of 2: 1 . It was decided by them to sharpe profits equally w.e.f 1st April, 2019. Calculate the Sacrificing and Ganing Ratio. |
|
Answer» New Profits-Shraing ratio = 1:1 Calculation of Sacrifice/(Gain) of Each Partner: Scarifced Share = Old Share- New Share Amit `= (2)/(3) -(1)/(2) = (4-3)/(6) = (1)/(6)` (i.e., Sacrifice) Sumit `= (1)/(3) -(1)/(2)= (2-3)/(6) = (1)/(6)` (i.e., Gain) |
|
| 3. |
Ajay and Vijay are partners sharing profits in the ratio of 3:2. Ajay is a non-working partner and contributes ₹ 20,00,000 as his capital. Vijay is a working partner of the firm. The Partnership Deed provides for interest on capital @ 8% p.a. and salary to every working partner @ ₹ 8,000 p.m. Profit before providing for interest on capital and partner’s salary for the year ended 31st March, 2021, was ₹ 80,000.Q1. How much interest on capital is payable to Ajay? a) ₹ 50,000 b) ₹ 1,60,000 c) ₹80,000 d) ₹ 1,00,000 Q2. What is the amount of salary payable to Vijay? a) ₹ 96,000 b) ₹ 30,000 c) ₹ 60,000 d) ₹ 80,000 Q3. What is the amount of net profit to be transferred to Profit and Loss Appropriation account? a) ₹ 50,000 b) ₹ 30,000 c) ₹ 80,000 d) ₹ 60,000 Q4. What is the amount of profit to credited to Ajay’s capital account? a) ₹ 40,000 b) ₹ 60,000 c) ₹ 80,000 d) None of these |
|
Answer» Correct option is 1 a) ₹ 50,000 2 b) ₹ 30,000 3 c) ₹ 80,000 4 d) None of these |
|
| 4. |
Raja and Suraj were partners sharing Profit and Losses in 3 : 2 with affect from 1st April 2021, they decided to share future profits equally. The goodwill was adjusted at the time of change in profit sharing ratio between partne₹Answer the following questions:1) State the need for treatment of goodwill on change in profit sharing ratio. a. The gaining partner is required to compensate the sacrificing partner. b. The sacrificing partner is required to compensate the gaining partner. c. Both a. and b. d. None of the above 2) Which partner’s capital account is debited at the time of adjusting goodwill through capital accounts?a. Gaining partner’s capital accountb. Sacrificing partner’s capital account c. All partner’s capital account d. None of the above3) In which ratio is goodwill already existing in the books of account written-off? a. Sacrificing ratio b. New ratio c. Old ratio d. Gaining ratio 4) Goodwill can be recorded in the books only when a. It is internally generated b. It is purchased c. Both a. and b. d. None of the above |
|
Answer» Correct option is 1 a. The gaining partner is required to compensate the sacrificing partner 2 a. Gaining partner’s capital account 3 c. Old ratio 4 b. It is purchased |
|
| 5. |
Raja and Suraj were partners sharing Profit and Losses in 3 : 2 with affect from 1st April 2021, they decided to share future profits equally. The goodwill was adjusted at the time of change in profit sharing ratio between partne ₹Answer the following questions:i. State the need for treatment of goodwill on change in profit sharing ratio. a. The gaining partner is required to compensate the sacrificing partner. b. The sacrificing partner is required to compensate the gaining partner. c. Both a. and b. d. None of the aboveii. Which partner’s capital account is debited at the time of adjusting goodwill through capital accounts?a. Gaining partner’s capital account b. Sacrificing partner’s capital account c. All partner’s capital account d. None of the aboveiii. In which ratio is goodwill already existing in the books of account written-off? a. Sacrificing ratio b. New ratio c. Old ratio d. Gaining ratioiv. Goodwill can be recorded in the books only when a. It is internally generated b. It is purchased c. Both a. and b. d. None of the above |
|
Answer» i. a. The gaining partner is required to compensate the sacrificing partner. ii. a. Gaining partner’s capital account iii. c. Old ratio iv. b. It is purchased |
|
| 6. |
Read the hypothetical text and answer the following questions.X and Y are partners sharing profits and losses in the ratio of 7:3. Their capital accounts as at 1 st April, 2018 stood at X: ₹ 5,00,000 and Y: ₹ 4,00,000. Partners are allowed interest on capital @ 5% p.a. Drawings of the partners during the year ended 31st March, 2019 were ₹ 72,000 and ₹ 50,000 respectively. Profit for the year before allowing interest on capital and salary to Y @ ₹ 5,000 p.m. was ₹ 8,00,000. 10% of the net profit is to be transferred to General Reserve.Q1. What is the amount to be transferred to General reserve?a) ₹ 1,60,000 b) ₹ 80,000 c) ₹ 40,000 d) ₹ 2,00,000 Q2. How much amount of interest on capital payable to both the partners? a) ₹ 45,000 b) ₹ 60,000 c) ₹ 75,000 d) ₹1,00,000 Q3. What is the amount of salary payable to Y? a) ₹ 90,000 b) ₹ 1,20,000 c) ₹ 60,000 d) 75,000 Q4. What is the share of X in distributable profit?a) ₹ 4,20,500 b) ₹ 4,30,500 c) ₹ 4,25,500 d) ₹ 4,10,500 |
|
Answer» Correct option is 1 b) ₹ 80,000 2 a) ₹ 45,000 3 c) ₹ 60,000 4 d) ₹ 4,10,500 |
|
| 7. |
A,B and C are partners sharing profits and losses in the ratio of 5:4:1. C acquires 1/5th share from A. There is an accumulated profit or losses of ₹90,000. The assets have to be revalued and liabilities reassessed. They decided not to record the revised values of assets and liabilities in the books.Answer the following questions: 1) In case of change in profit sharing ratio, the question is silent, then accumulated profit or losses of ₹90,000 are a. Distributed b. Not distributed c. Adjusted d. None of these 2) Revaluation account is prepared …………… the value of assets. a. To revise b. Not to revise c. To distribute d. None of these 3) The steps to be followed in case of change in profit sharing ratio, when revised values are not to be recorded in the books are1. Pass a single adjustment entry2. To find share of sacrifice/gain of partners 3. Calculation of the net effect of revaluation 4. Calculation of proportional amount of net effect of revaluation. The options are4) Calculate new profit sharing ratio a. 5:4:2 b. 5:4:1 c. 3:4:3 d. None of these |
|
Answer» Correct option is 1 a. Distributed 2 a. To revise 3 b. 3,2,4,1 4 c. 3:4:3 |
|
| 8. |
Read the hypothetical text and answer the following questions.A, B and C started a firm on 1st October, 2020 sharing profits equally. A drew regularly ₹ 4,000 in the beginning of every month for the six months ended 31st March, 2021. B drew regularly ₹ 4,000 at the end of every month for the six months ended 31st March, 2021. C drew regularly ₹ 4,000 in the middle of every month for the six months ended 31st March, 2021. IOD is charged at 5% p.aQ1. What the total amount of drawings of the partners?a) ₹ 1,44,000 b) ₹ 72,000 c) ₹ 24,000 d) 96,000 Q2. What is the interest on drawings of B?a) ₹ 350 b) ₹ 300 c) ₹ 200 d) ₹ 250 Q3. What is the interest on drawings of A? a) ₹ 300 b) ₹ 250 c) ₹ 350 d) ₹ 400 Q4. What is the total amount of interest on drawings of the partners? a) ₹ 1,200 b) ₹1,500 c) ₹ 600 d) ₹ 900. |
|
Answer» Correct option is 1 b) ₹ 72,000 2 d) ₹ 250 3 c) ₹ 350 4 d) ₹ 900. |
|
| 9. |
A,B and C are partners sharing profits and losses in the ratio of 5:4:1. C acquires 1/5th share from A. There is an accumulated profit or losses of ₹90,000. The assets have to be revalued and liabilities reassessed. They decided not to record the revised values of assets and liabilities in the books.Answer the following questions:i. In case of change in profit sharing ratio, the question is silent, then accumulated profit or losses of ₹90,000 are a. Distributed b. Not distributed c. Adjusted d. None of theseii. Revaluation account is prepared …………… the value of assets. a. To revise b. Not to revise c. To distribute d. None of theseiii. The steps to be followed in case of change in profit sharing ratio, when revised values are not to be recorded in the books are 1. Pass a single adjustment entry 2. To find share of sacrifice/gain of partners 3. Calculation of the net effect of revaluation 4. Calculation of proportional amount of net effect of revaluation. The options area. 2,3,4,1 b. 3,2,4,1 c. 4,3,2,1 d. None of these iv. Calculate new profit sharing ratioa. 5:4:2 b. 5:4:1 c. 3:4:3 d. None of these |
|
Answer» i. a. Distributed ii. a. To revise iii. b. 3,2,4,1 iv. c. 3:4:3 |
|
| 10. |
A, B and C are partners sharing Profit and losses in the ratio 3:2:1. From 1st April 2018, A,B and C decided to share profit and losses equally. This may result in the gain to a few partners and loss to othe₹Answer the following questions:1) From 1st April 2018, A,B and C decided to share profit and losses equally. It is a a. Revaluation of the firm b. Dissolution of the firm c. Reconstitution of the firm d. None of the above 2) As there is a change in profit sharing ratio. Which of the following is calculated? a. Sacrificing ratio b. Gaining ratio c. Both a. and b. d. None of the above 3) What is the formula of Sacrificing Ratio. a. Sacrificing ratio = Old ratio – New ratio b. Sacrificing ratio = Old ratio +New ratio c. Sacrificing ratio = New ratio – Old ratio d. None of the above 4) What is the formula of Gaining Ratio. a. Gaining Ratio = Old ratio – New ratio b. Gaining Ratio = Old ratio +New ratio c. Gaining Ratio = New ratio – Old ratio d. None of the above |
|
Answer» Correct option is 1 c. Reconstitution of the firm 2 c. Both a. and b. 3 a. Sacrificing ratio = Old ratio – New ratio 4 c. Gaining Ratio = New ratio – Old ratio |
|
| 11. |
A, B and C are partners sharing Profit and losses in the ratio 3:2:1. From 1st April 2018, A,B and C decided to share profit and losses equally. This may result in the gain to a few partners and loss to othe₹ Answer the following questions:i. From 1st April 2018, A,B and C decided to share profit and losses equally. It is a a. Revaluation of the firm b. Dissolution of the firm c. Reconstitution of the firm d. None of the aboveii. As there is a change in profit sharing ratio. Which of the following is calculated? a. Sacrificing ratio b. Gaining ratio c. Both a. and b. d. None of the aboveiii. What is the formula of Sacrificing Ratio. a. Sacrificing ratio = Old ratio – New ratio b. Sacrificing ratio = Old ratio +New ratio c. Sacrificing ratio = New ratio – Old ratio d. None of the aboveiv. What is the formula of Gaining Ratio. a. Gaining Ratio = Old ratio – New ratio b. Gaining Ratio = Old ratio +New ratio c. Gaining Ratio = New ratio – Old ratio d. None of the above |
|
Answer» i. c. Reconstitution of the firm ii. c. Both a. and b. iii. a. Sacrificing ratio = Old ratio – New ratio iv. c. Gaining Ratio = New ratio – Old ratio |
|
| 12. |
A, B and C are partners sharing profits and losses in the ratio of 5 : 3 : 2. Their Balance Sheet as at 31st March, 2019 stood as follows:They decided to share profits equally w.e.f. 1st April, 2019. They also agreed that:(i) Value of Land and Building be decreased by 5%. (ii) Value of Machinery be increased by 5%. (iii) A Provision for Doubtful Debts be created @ 5% on Sundry Debto₹ (iv) A Motor Cycle valued at ₹ 20,000 was unrecorded and is now to be recorded in the books. (v) Out of Sundry Creditors, ₹ 10,000 is not payable.(vi) Goodwill is to be valued at 2 years' purchase of last 3 years profits. Profits being for 2018-19 − ₹ 50,000 (Loss); 2017-18 − ₹ 2,50,000 and 2016-17 − ₹ 2,50,000.(vii) C was to carry out the work for reconstituting the firm at a remuneration (including expenses) of ₹ 5,000. Expenses came to ₹ 3,000.Answer the following questions:1. Remuneration expenses will be:(a) ₹ 3000 Debited to Revaluation A/c (b) ₹ 5000 Debited to Revaluation A/c (c) ₹3000 Shown on Liability side of the Balance Sheet (d) ₹3000 Shown on Asset side of the Balance Sheet 2. What journal entry will be passed for Investment Fluctuation Reserve? (a) Dr. Investment Fluctuation Reserve A/c ₹ 30,000, Cr. Investment ₹ 10,000; Cr. A’s Capital A/c ₹ 10,000; Cr. B’s Capital A/c ₹ 6,000; Cr. C’s Capital A/c ₹ 4,000 (b) Dr. Investment Fluctuation Reserve A/c ₹ 30,000, Cr. A’s Capital A/c ₹ 10,000; Cr. B’s Capital A/c ₹ 10,000; Cr. C’s Capital A/c ₹ 10,000 (c) Dr. A’s Capital A/c ₹ 10,000; Dr. B’s Capital A/c ₹ 10,000; Dr. Investment ₹ 10,000; Cr. Workmen’s Compensation Reserve A/c ₹ 30,000 (d) Dr. Revaluation ₹ 10,000; Cr. Investment ₹ 10,000 3. What journal entry is passed for goodwill? (a) B’s Capital A/c Dr.10,000; C ’s Capital A/c Dr.40,000; A’s Capital A/c Cr. 50,000 (b) Dr. Goodwill A/c ₹ 3,00,000; Cr. A’s Capital A/c ₹ 1,50,000; Cr. B’s Capital A/c ₹ 90,000; Cr. C’s Capital A/c ₹ 60,000 (c) A’s Capital A/c Cr.50,000; B’s Capital A/c Cr.10,000; C ’s Capital A/c Dr.60,000; (d) Dr. Goodwill A/c ₹ 50,000; Cr. Revaluation A/c ₹ 50,000 4. Profit (gain) on Revaluation of Assets and Reassessment of Liabilities is: (a) ₹ 17,000 (b) ₹ 22,000 (c) ₹ 57,000 (d) ₹ 2,000 |
|
Answer» Correct option is 1 (b) ₹ 5000 Debited to Revaluation A/c 2 (a) Dr. Investment Fluctuation Reserve A/c ₹ 30,000, Cr. Investment ₹ 10,000; Cr. A’s Capital A/c ₹ 10,000; Cr. B’s Capital A/c ₹ 6,000; Cr. C’s Capital A/c ₹ 4,000 3 (a) B’s Capital A/c Dr.10,000; C ’s Capital A/c Dr.40,000; A’s Capital A/c Cr. 50,000 4 (a) ₹ 17,000 |
|
| 13. |
Tina and Mira were partners sharing Profit and Losses in 5 : 2 with affect from 1st April 2021, they decided to share future profits equally. There was an unrecorded liability and an unrecorded asset. Expenses were incurred by the firm to give effect to the change in profit sharing ratio. The partner Tina had to be paid remuneration for the services rendered by her relating to reconstitution of the firm .Answer the following questions:1). When remuneration is paid by the firm to Tina and expenses are borne by the firm, which of the following journal is correct. a. Revaluation a/c Dr. ; Tina’s capital a/c Cr. b. Tina’s capital a/c Dr.; Revaluation a/c Cr. c. Cash a/c Dr.; Tina’s capital a/c Cr. d. None of these 2) When expenses were to be borne by Tina but are paid by the firm, which of the following journal is correct. a. Revaluation a/c Dr.; Tina’s capital a/c Cr. b. Tina’s capital a/c Dr.; Cash/Bank a/c Cr. c. Cash/Bank a/c Dr.; Tina’s capital a/c Cr d. None of these 3) When expenses are incurred and paid by the firm, which of the following journal is correct. a. Revaluation a/c Dr.; Tina’s capital a/c Cr. b. Tina’s capital a/c Dr.; Cash/Bank a/c Cr. c. Revaluation a/c Dr.; Cash/Bank a/c Cr. d. None of these 4) Unrecorded liabilities and Unrecorded assets are recorded in a. Revaluation a/c ;where they are credited and debited respectivelyb. Revaluation a/c ;where they are debited and credited respectively c. Partners capital a/c ; where they are credited and debited respectively d. Partners capital a/c ; where they are credited and debited respectively |
|
Answer» Correct option is 1 a. Revaluation a/c Dr. ; Tina’s capital a/c Cr. 2 b. Tina’s capital a/c Dr.; Cash/Bank a/c Cr. 3 c. Revaluation a/c Dr.; Cash/Bank a/c Cr. 4 d. Partners capital a/c ; where they are credited and debited respectively |
|
| 14. |
Tina and Mira were partners sharing Profit and Losses in 5 : 2 with affect from 1st April 2021, they decided to share future profits equally. There was an unrecorded liability and an unrecorded asset. Expenses were incurred by the firm to give effect to the change in profit sharing ratio. The partner Tina had to be paid remuneration for the services rendered by her relating to reconstitution of the firm . Answer the following questions:i. When remuneration is paid by the firm to Tina and expenses are borne by the firm, which of the following journal is correct. a. Revaluation a/c Dr. ; Tina’s capital a/c Cr. b. Tina’s capital a/c Dr.; Revaluation a/c Cr. c. Cash a/c Dr.; Tina’s capital a/c Cr. d. None of theseii When expenses were to be borne by Tina but are paid by the firm, which of the following journal is correct. a. Revaluation a/c Dr.; Tina’s capital a/c Cr.b. Tina’s capital a/c Dr.; Cash/Bank a/c Cr. c. Cash/Bank a/c Dr.; Tina’s capital a/c Cr d. None of theseiii When expenses are incurred and paid by the firm, which of the following journal is correct.a. Revaluation a/c Dr.; Tina’s capital a/c Cr. b. Tina’s capital a/c Dr.; Cash/Bank a/c Cr. c. Revaluation a/c Dr.; Cash/Bank a/c Cr. d. None of theseiv Unrecorded liabilities and Unrecorded assets are recorded in a. Revaluation a/c ;where they are credited and debited respectively b. Revaluation a/c ;where they are debited and credited respectively c. Partners capital a/c ; where they are credited and debited respectively d. Partners capital a/c ; where they are credited and debited respectively |
|
Answer» i. a. Revaluation a/c Dr. ; Tina’s capital a/c Cr. ii. b. Tina’s capital a/c Dr.; Cash/Bank a/c Cr. iii. c. Revaluation a/c Dr.; Cash/Bank a/c Cr. iv. b. Revaluation a/c ;where they are debited and credited respectively |
|
| 15. |
Max Ltd., invited applications for2,00,000 Equity shares of ₹10 each to be issued at 20% premium. The money payable per share was: On Application ₹5,on allotment ₹4(including premium of ₹2) , First call ₹2 and Final call ₹1.Applications were received for 2,40,000 shares and allotment was made as:i. To applicants for 1,00,000 shares in FULL ii. To applicants for 80,000 shares –60,000 shares, iii. To applicants for 60,000 shares—40,000 sharesApplications of 1000 shares falling in category (i) and applicants of 1200 shares falling in category (ii) failed to pay allotment money. These shares were forfeited on failure to pay the first call. Holders of 1200 shares failing in category (iii) failed to pay the first and final call and these shares were forfeited after final call. 1300 shares (1000 of category (i) and 300 of category(ii) were reissued at ₹8 per share as fully paid up.1. How much is the total forfeited money on all categories of shares? a. ₹19,400 b. ₹11,000 c. ₹8,400 d. ₹20,000 2. Mention the paid up capital of the company after all the calls is made. a. ₹19,94,400 b. ₹19,00,000 c. ₹20,00,000 d. ₹20,94,400 3. How much balance is shown in the balance sheet under the head shareholders funds? a. ₹23,95,000 b. ₹24,95,000 c. ₹25,95,000 d. ₹2,95,000 4. The journal entry for allotment money received is: a. Bank a/c Dr 5,93,900 To Share allotment a/c 5,93,900 b. Bank a/c Dr6,00,000 To share allotment a/c 6,00,000 c. Bank a/c Dr5,95,000 To Share allotment a/c 5,95,000 d. Bank a/c Dr6,05,000 To share allotment a/c 6,05,000 |
|
Answer» Correct option is 1 a. ₹19,400 2 a. ₹19,94,400 3 a. ₹23,95,000 4 a. Bank a/c Dr 5,93,900 To Share allotment a/c 5,93,900 |
|
| 16. |
Nitro Paints Ltd. Invited applications for issuing 1,60,000 equity shares of ₹10 each at a premium of ₹3 per share. The amount payable as follows:On Application ₹6 per share (including premium ₹1) On Allotment ₹3 per share (including premium ₹1); The Balance on First and Final call.Applications for 1,80,000 shares were received. Applications for 10,000 shares were rejected and pro rata allotment was made to the remaining applications. Over payment received on application was adjusted towards sum due on allotment and calls. All calls were made and duly received except allotment and final call from Aditya who was allotted 3200 shares. His shares were forfeited. Half of the forfeited shares were reissued for ₹43000 as fully paid up.1. How many shares were applied by Aditya to get 3200 shares allotted? a. 3400 b. 4300 c. 2300 d. 3400 2. How much allotment money is in arrears on Aditya’s default? a. ₹8400 b. ₹4800 c. ₹6400 d. ₹4600 3. What amount of the forfeited shares is transferred to capital reserve? a. ₹8600 b. ₹6800 c. ₹7800 d. ₹8700 4. Mention the total amount of premium to be shown in the Balance sheet? a. ₹500600 b. ₹600500 c. ₹650500 d. ₹560600 |
|
Answer» Correct option is 1 a. 3400 2 a. ₹8400 3 a. ₹8600 4 a. ₹500600 |
|
| 17. |
READ THE FOLLOWING TEXT AND ANSWER THE QUESTION Based on the information given , you are required to answerRaman a shareholder who works in a Maruti Udyog Ltd. Which is a pioneer in manufacturing small cars got an invitation from the company to buy shares issued by the company under the Employees Stock Option Plan. At first he is not interested in buying the shares but after compulsion from his friends he exercised his option to buy shares from the company. Afterwards he came to know this type of issue can be made to the promoters of the company for the services rendered by them to the company. He purchased 200 shares of ₹10 each at a premium of ₹25 whereas the current market value of the share is ₹150.1. The shares issued to the employees of the company are called as a. ESOP b. IPO c. Preferential allotment d. Public issue 2. What type of shares can be issued under ESOP? a. It should of the same class of shares already issued b. It should be a new issue of shares c. It should be of preference shares only d. It can of any type of shares. 3. The value of option is : a. The issue price of the shares b. The market price of the shares c. The difference between market price and issue price of the share d. The face or par value of the shares 3. What name is given for the shares issued to the promoters of the company as remuneration for incorporation of the company?a. Sweat Equityb. Salary shares c. Remuneration shares d. Normal issue of shares |
|
Answer» Correct option is 1 a. ESOP 2 a. It should of the same class of shares already issued 3 c. The difference between market price and issue price of the share 4 a. Sweat Equity |
|
| 18. |
The Profits and losses of a firm for the last four years: 2015 = Rs. 30,000 2016 = Rs. 34,000 2017 = Rs. 12,000 (Loss) 2018 = Rs. 28,000 you are required to calculate the amount of goodwill on the basis of 5 years purchase of average profits of last 4 year. |
|
Answer» Goodwill = Average profit × No. of years of purchase Average profit = (Toal profit)/(Number of years) = (30,000 + 34,000 - 12,000 + 28,000)/4 = 80,000/4 = Rs. 20,000 Goodwill = Average profit × No. of years of purchase. = Rs. 20,000 × 5 = Rs. 1,00,000 |
|
| 19. |
Raman a shareholder who works in a Maruti Udyog Ltd. Which is a pioneer in manufacturing small cars got an invitation from the company to buy shares issued by the company under the Employees Stock Option Plan. At first he is not interested in buying the shares but after compulsion from his friends he exercised his option to buy shares from the company. Afterwards he came to know this type of issue can be made to the promoters of the company for the services rendered by them to the company. He purchased 200 shares of ₹10 each at a premium of ₹25 whereas the current market value of the share is ₹150.1. The shares issued to the employees of the company are called as a. ESOP b. IPO c. Preferential allotment d. Public issue2. What type of shares can be issued under ESOP? a. It should of the same class of shares already issued b. It should be a new issue of shares c. It should be of preference shares only d. It can of any type of shares.3. The value of option is : a. The issue price of the shares b. The market price of the shares c. The difference between market price and issue price of the share d. The face or par value of the shares4. What name is given for the shares issued to the promoters of the company as remuneration for incorporation of the company? a. Sweat Equityb. Salary shares c. Remuneration shares d. Normal issue of shares |
|
Answer» 1. a. ESOP 2. a. It should of the same class of shares already issued 3. c. The difference between market price and issue price of the share 4. a. Sweat Equity |
|
| 20. |
When a liability is discharged by a partner, at the time of dissolution, Capital Account is credited because ______________ . |
| Answer» 'Credit the Giver'. | |
| 21. |
_________is a type of weave with diagonal parallel ribs. a. Nap weave b. Pile weave c. Twill weave d. Plain weave |
|
Answer» Correct answer is c. Twill weave |
|
| 22. |
Ambala Ltd. Was registered with an authorized capital of ₹2,00,000 in ₹10 per equity share, of these 6000 equity shares of ₹10 each issued as fully paid to the vendor for purchase of building, at a premium of ₹2 per share. 8000 equity shares were issued for subscription and during the first year ₹5 per equity share were called-up, payable ₹2 on application, ₹1 on allotment, Rs,1 on first call and ₹1 on final call. The amount received in respect of these shares was:On 6000 Equity shares the full amount was received. On 1250 shares ₹4 per Equity share, On 500 shares ₹3 per Equity share, On 250 shares ₹2 per Equity shareThe company forfeited 750 equity shares on which less than ₹4 per share has been paid.1. What is the price of the building purchased against issue of equity shares? a. ₹72000 b. ₹60000 c. ₹75000 d. ₹660002. How many shares are not still issued by the company? a. 6000 b. 5000 c. 7000 d. 100003. How many shareholders did not pay the first call and final call money only? a. 750 b. 2000 c. 1250 d. 5004. On forfeiture how much money is credited to share forfeiture account? a. ₹2000 b. ₹250 c. ₹500 d. ₹750 |
|
Answer» 1. a. ₹72000 2. a. 6000 3. a. 750 4. a. ₹2000 |
|
| 23. |
‘Complete the following statement’ When a liability is discharged by a partner, at the time of dissolution, Capital Account is credited because ______________ . |
| Answer» because the claim of the partner against the firm is increased by the amount of liability assumed. | |
| 24. |
A term is used to enlarge or minimize the size of design without changing the elements of design. a. SPI b. Scale c. Grading d. Setting |
|
Answer» Correct answer is b. Scale |
|
| 25. |
Ravi Industries Ltd. A company in the manufacture of computers decided to issue for public subscription 40000 equity shares of ₹10 each at a premium of ₹2 payable as :On Application –₹2 per share On Allotment _ ₹ 5 per share(including premium)On first call _ ₹2 per share On Second and final call _ ₹3 per share,Applications were received for 60000 shares. Allotment was made on pro rata basis to the applicants for 48000 shares, the remaining applications being refused. Money overpaid on applications was utilized towards sum due on allotment. Ram applied for 2400 shares failed to pay the allotment money due and shyam to whom 2000 shares were allotted filed to pay the two calls. These shares were subsequently forfeited after the second and final call was made. All the forfeited shares were reissued as fully paid at ₹8 per share.1. The excess applications and application money adjusted towards allotment is : a. 8000, ₹16000 b. 12000,₹24000 c. 20000,₹40000 d. 16000,₹320002. How many applications are rejected and how much money is returned?a. 12000, ₹24000 b. 8000,₹16000 c. 20000,₹40000 d. 16000,₹320003. How many shares are allotted to Ram? a. 2000 shares b. 2400 shares c. 600 shares d. 1800 shares4. The total forfeiture amount before reissue of forfeited shares is: a. ₹14800 b. ₹18400 c. ₹16400 d. ₹14600 |
|
Answer» 1. a. 8000, ₹16000 2. a. 12000, ₹24000 3. a. 2000 shares 4. a. ₹14800 |
|
| 26. |
Megha Ltd. invited applications for issuing 90,000 equity shares of ₹ 100 each at a premium of ₹ 60 per share. The amount was payable as follows:On Application – ₹ 30 per share (including premium ₹ 10) On Allotment – ₹ 70 per share (including premium ₹ 50) On First and Final Call – Balance amountApplications for 1,00,000 shares were received. Shares were allotted on pro-rata basis to all the applicants. Excess money received with application was adjusted towards sums due on allotment. Sudha, a shareholder holding 4,500 shares, failed to pay the allotment money. Hershares were forfeited immediately after allotment. Afterwards the first and final call was made. Rajat, a holder of 3,600 shares, failed to pay the first and final call. His shares were also forfeited. All the forfeited shares were re-issued for ₹ 90 per share fully paid up.1. Amount of application money transferred to share allotment is --- (A) ₹9,00,000 (B) ₹30,00,000 (C) ₹3,00,000 (D) ₹2,00,0002. Amount of application money transferred to securities premium reserve is --- (A) ₹9,00,000 (B) ₹10,00,000 (C) ₹54,00000 (D) ₹60,00,0003. Amount debited to securities premium reserve debited on forfeiture of Sudha’s shares is --- (A)₹2,70,000 (B) ₹2,25,000 (C) ₹45,000 (D) ₹3,00,0004. Amount due on first and final call is ---- (A) ₹54,00,000(B) ₹60,00,000 (C) ₹51,30,000 (D) ₹49,14,000 |
|
Answer» 1. (C) ₹3,00,000 2. (A) ₹9,00,000 3. (B) ₹2,25,000 4. (C) ₹51,30,000 |
|
| 27. |
Because of its gentle shine and draping qualities, it is mostly used for evening wear, bridal wear and party wear. Which yarn/fabric is pointed out here? a. Satin b. Velvet c. Silk d. Cotton |
|
Answer» Correct answer is a. Satin |
|
| 28. |
Sunstar Ltd. invited applications for issuing 2,00,000 equity shares of ₹ 50 each. The amount was payable as follows :On Application – ₹ 15 per share On Allotment – ₹ 10 per share On First and Final Call – ₹ 25 per shareApplications for 3,00,000 shares were received. Allotment was made to the applicants as follows :CategoryNo. of Shares AppliedNo. of Shares AllottedI2,00,0001,50,000II1,00,00050,000Excess money received with applications was adjusted towards sums due on allotment and calls. Namita, a shareholder of Category I, holding 3,000 shares failed to pay the allotment money. Her shares were forfeited immediately after allotment. Manav, a shareholder of Category II, who had applied for 1,000 shares failed to pay the first and final call. Hisshares were also forfeited. All the forfeited shares were reissued at ₹ 60 per share fully paid up.1. Excess application money adjusted towards allotment is (A) ₹5,00,000 (B) ₹7,50,000 (C) ₹12,50,000 (D) ₹15,00,0002. Amount unpaid by Namita on allotment is ---- (A) ₹3,000 (B) ₹15,000 (C) ₹30,000 (D)₹60,0003.Forfeited Shares were reissued at(A) par (B) discount (C) premium (D) loss4. No of shares reissued is ---- (A)3000 (B)1000 (C)4000 (D)3500 |
|
Answer» 1. (C) ₹12,50,000 2. (B) ₹15,000 3. (C) premium 4. (D)3500 |
|
| 29. |
Raghuram Limited company has an Authorized capital of 1, 00,000 shares of ₹10 each as per the Capital clause of the Memorandum of Association of the company.The company issued 5,000 shares to the promoters of the company in consideration for their services.The company further issued 10,000 shares to the vendors for the purchase of Machinery costing ₹1, 20,000. The remaining shares are issued at ₹10 each at a premium of ₹2 and shares are fully subscribed.A shareholder holding 500 shares failed to pay the first and final call. His shares were forfeited and later on re issued at ₹8 per share fully paid up.1. Which one of the following is the registered capital of the company? a. Paid up capital b. Uncalled capital c. Authorized capital d. Issued capital2. The company issued ₹1,00,000 worth of shares towards the purchase price of machinery costing ₹90,000. The excess of ₹20000 is transferred to a. Share capital a/cb. Capital reserve a/c c. Securities premium reserve a/c d. Cash a/c3. What entry you will pass if asset is purchased and shares are issued at premium. a. Vendor a/c Dr To share capital b. Assets a/c Dr To share capital To share premium c. Vendor a/c Dr share premium a/c Dr To Share capital d. Vendor a/c Dr To share capital To share premium4. If Shares are issued to promoters for their services then the account debited will be a. Goodwill a/c b. Promoters a/c c. Asset a/c d. Expenses a/c |
|
Answer» 1. c. Authorized capital 2. c. Securities premium reserve a/c 3. d. Vendor a/c Dr To share capital To share premium 4. a. Goodwill a/c |
|
| 30. |
Janta Ltd. had an authorized capital of 2,00,000 equity shares of ₹ 10 each. The company offered to the public for subscription 1,00,000 shares. Applications were received for 97,000 shares. The amount was payable as follows on application was ₹ 2 per share, ₹ 4 was payable each on allotment and first and final call. Shankar, a shareholder holding 600 shares failed to pay the allotment money. His shares were forfeited. The company did not make the first and final call.The amount forfeited on forfeiture of Shankar’s shares is ---(A) ₹6,000 (B)₹1,200 (C)₹3,600 (D)₹2,400 |
|
Answer» Answer: (B) ₹1,200 |
|
| 31. |
If `vec(alpha), vec(beta),vec(gamma)` are three non-collinear unit vectors such that `vec(alpha)+2vec(beta)+3vec(gamma)` is collinear with `vec(beta)+vec(y)` and `vec(alpha)+2vec(beta)` is collinear with `vec(beta)-vec(gamma)`, then `2vec(alpha).vec(beta)+6vec(alpha).vec(gamma) +3vec(beta).vec(gamma)` equal toA. `-(11)/(2)`B. `-5`C. `-7`D. `-9` |
|
Answer» Correct Answer - C `vec(alpha)+2vec(beta)+3vec(gamma)=m(vec(beta)+vec(gamma))` `implies vec(alpha) + vec(beta) (2-m)+vec(gamma)(3-m)=vec(0)` Also, `vec(alpha)+vec(beta) (2-n)+nvec(gamma) = vec(0)` `vec(beta) (n-m)=vec(gamma)(n+m-3)` implies n=m =(3)/(2) implies |2vec(alpha) + vec(beta) + 3vec(gamma)| = 0` ` implies 2vec(alpha).vec(beta)+ 6vec(alpha).vec(gamma)+3vec(beta).vec(gamma)=-7` |
|
| 32. |
The vertices of the hyperbola `9x^(2)-16y^(2)-36x+96y-252=0` areA. `(6,3)` and `(-6,3)`B. `(6,3)` and `(-2,3)`C. `(-6,3)` and `(-6,-3)`D. None of these |
|
Answer» Correct Answer - B The equation of the hyperbola reduces to `(x-2)^(2)/(16)-(y-3)^(2)/(9)=1` |
|
| 33. |
If the equation `3x^(2)+6xy+my^(2)=0` represents a pair of coincident straight lines, then `(3m)/2` is equal to |
| Answer» Correct Answer - `35.0` | |
| 34. |
Find the slope of a common tangent to the ellipse `(x^2)/(a^2)+(y^2)/(b^2)=1`and aconcentric circle of radius `rdot`A. `tan^(-1),sqrt((r^(2)-b^(2))/(a^(2)-r^(2))`B. `sqrt((r^(2)-b^(2))/(a^(2)-r^(2))`C. `((r^(2)-b^(2))/(a^(2)-r^(2)))`D. `sqrt((a^(2)-r^(2))/(r^(2)-b^(2)))` |
|
Answer» Correct Answer - B `y=mx+sqrt(a^(2)m^(2)+b^(2))` is tangent to the ellipse. Equation of concentric circle be `x^(2)+y^(2)=r^(2)` `y =mx pm rsqrt(1+m^(2))` ia tangent to the circle. `therefore rsqrt(1+m^(2))=sqrt(a^(2)m^(2)+b^(2))` `(1+m^(2))r^(2)=a^(2)m^(2)+b^(2)` `m^(2)(r^(2)-a^(2))=b^(2)-r^(2)` `therefore m=sqrt((r^(2)-b^(2))/(a^(2)-r^(2))` |
|
| 35. |
The slope of one of the common tangent to circle `x^(2)+y^(2)=1` and ellipse `x^(2)/4+2y^(2)=1` is `sqrt(a/b)` where `gcd(a, b)=1` then `(a+b)/2` is equal to |
| Answer» Correct Answer - `12.0` | |
| 36. |
If a tangent of slope 4 of the ellipse `(x^(2))/(a^(2))+(y^(2))/(b^(2))=1` is normal to the circle `x^(2)+y^(2)+4x+1=0` then the maximum value of `ab` isA. 4B. 5C. 6D. 8 |
|
Answer» Correct Answer - D Equation of tangent is `y=4x+-sqrt(16a^(2)+b^(2))` this normal passes through `(-2,0)` `implies 0=-8+-sqrt(16a^(2)+b^(2)),264=16a^(2)+b^(2)` Giving `AMgeGM` `(16a^(2)+b^(2))/2 ge sqrt(16a^(2)b^(2))` `64/2ge sqrt(16a^(2)b^(2))` `4able32` `able8` |
|
| 37. |
`A(x_(1),y_(1))` and `B(x_(2),y_(2))` are any two distinct points on the parabola `y=ax^(2) +bx+c.` if `P(x_(3),y_(3))` be the point on the are AB where the tangent is parallel to the chord AB, thenA. `x_(3)` is the A.M. between `x_(1)` and `x_(2)`B. `x_(3)` is the G.M. between `x_(1)` and `x_(2)`C. `x_(3)` is the H.M. between `x_(1)` and `x_(2)`D. None of these |
|
Answer» Correct Answer - A Slope of tangent at P at `(x_(3),y_(3))=2ax_(3)+b=(x_(2)-y_(1))/(x_(2)-x_(1)) [given]...(1)` `{As the tangent is (y+y_(3))/(2)=ax x_(3) +b((x+x_(3))/(2))+c}` `because` A and B lie on the parabola, ` therefore y_(1) = ax_(1)^(2)+bx_(1)+c...(i)` and `y_(2)=ax_(2)^(2)+bx_(2)+c....(ii)` `therefore y_(1)-y_(2) = [a(x_(1)+x_(2))(x_(1)-x_(2))+b(x_(1)+x_(2))]` `therefore (y_(2)-y_(1))/(x_(2)-x_(1))=a(x_(1)+x_(2))+b` `therefore "from" (1), a(x_(1)+x_(2))+b=2ax_(3)+b` `(x_(1)+x_(2))/(2)=x_(3)` |
|
| 38. |
If tangents are drawn to the parabola `y=x^(2)+bx+c` or `b` and `c` fixed real number at the points `(i,y_(i))` for `i=1,2,…,10`. Lt `l_(1), l_(2), l_(3)…….l_(9)` be the point intersection of tangents at `(i,y)` and `(i+1,y_(i+1))` then the least polynomial satisfying whose graph passes through all nine pointsA. `y=x^(2)+bx+c`B. `y=x^(2)+bx+c-1/2`C. `y=x^(2)+bx+c-1/4`D. `y=x^(2)+bx+c-1/8` |
|
Answer» Correct Answer - C Equation of tangent `(i,y_(j))` `y=(2i+b)x-i^(2)+c` Also at `(i+1,y_(i+1)),y=(2i+1)+b)x-(i+1)^(2)+c` Point of intersection is `x=(2i+1)/2impliesi=(2x-1)/2` Put this `i` in any tangent we get `y=x^(2)+bx+c-1/4` |
|
| 39. |
Two tangents to an ellispse `x^(2)+2y^(2)=2` are drawn which intersect at right angles,let `l_(1)` and `l_(2)` be the intercepts on these tangents made by the circle `x^(2)+y^(2)=2`, then `l_(1)^(2)+l_(2)^(2)` is equal to________ |
|
Answer» Correct Answer - 4 As `l_(1)^(2)+l_(2)^(2)=(SS_(1))^(2) (S,S_(1)` are focii of ellipse) |
|
| 40. |
If `alpha, beta, gamma` are the eccentric angles of three points on the ellipse `(x^(2))/(a^(2))+(y^(2))/(b^(2))=1` at which the normals are concurrent, then `sin(alpha+beta)+sin(beta+gamma)+sin(gamma+alpha)` is equal to______ |
|
Answer» Suppose normals are `alpha, beta` and `gamma` are concurrent at `(h,k)` and let `S` be the foot the fourth normals from `(h,k)` then we have `sum "tan"(alpha)/2 "tan"(beta)/2=0` and `"tan"(alpha)/2 "tan" (beta)2"tan"(gamma)/2 "tan" (delta)/2=-1` Eliminating `"tan"(delt)/2` from above, we will get `sin(alpha+beta)+sin(beta+gamma)+sin(gamma+alpha)=0` |
|
| 41. |
The value of `cosx2x.cos3x…..cos 999x` where `x=(2pi)/1999` is `p` then `2^(1000)p` is equal to __________ |
|
Answer» Correct Answer - 2 Let `P=cosxcos2x.cos3x……..cos 999x` and `Q=sinxsin2xsin3x……sin999x` `PQ.2^(99)=2sin2xsin4xsin6xx….sin1998x` `= (sin2x.sin4x……sin998x)(-sin(2pi-1000x)(-sin(2pi-1002x)…..[-sin(2pi-1998x)]` `=sin2x.sin4x.sin998x.sin999x.sin997x…sinx=Q` `P=1/(2^(99))(Q!=0)` |
|
| 42. |
Mr. Akbar purchased a car at Rs.2,00,000 and sold it to Mr. Shivam at a loss of 15 %. After 3 months, he purchased the same car from Shivam at Rs.1,80,000. Find out his total profit or loss percentage.1. 10 % loss2. 10 % profit3. 20 % loss4. 20 % profit5. No profit/ no loss |
|
Answer» Correct Answer - Option 3 : 20 % loss Given: Cost price of car= Rs.2,00,000 Sold at a loss of15 % Formula used: Loss/profit % = [(profit/loss) × 100]/cost price Calculation: C.P. is Rs.2,00,000 S.P. = C.P. – Loss = Rs. 2,00,000 – 15 % of 2,00,000 = Rs.170,000 New C.P. = Rs.1,80,000 Total loss : Rs.30,000 + Rs.10,000 = Rs.40000 Loss % = (40000/200000) × 100 = 20 %
|
|
| 43. |
Find HCF of 15, 30 and 45?1. 152. 53. 304. 9 |
|
Answer» Correct Answer - Option 1 : 15 Concept used: HCF can be found by prime factorization method Calculation: 15 = 3 × 5 30 = 2 × 3 × 5 45 = 3 × 3 × 5 The common factor is 3 × 5 = 15 ∴ The HCF of 15, 30 and 45 is 15 |
|
| 44. |
If the cost price of an article is ₹ 200 and selling price of the same article is ₹ 225. Find the profit %.1. 15%2. 12.5%3. 25%4. 16% |
|
Answer» Correct Answer - Option 2 : 12.5% Given: Cost price of an article = Rs. 200 Selling price of an article = Rs. 225 Formula used: Profit = Selling price – Cost price Profit% = profit/cost price × 100 Calculation: Profit = 225 – 200 ⇒ Profit = Rs. 25 Profit% = 25/200 × 100 ⇒ 12.5% ∴ The profit% is 12.5% |
|
| 45. |
An article was sold for ₹ 5220 at a loss of 42% of the cost price. What will be the selling price of the article for a profit of 42%?A. ₹12580B. ₹17280C. ₹12780D. ₹15280 |
|
Answer» Correct Answer - C C.P of article `= 5220 xx(100)/((100-42))` `= (5220 xx 100)/(58) = ₹9000` `therefore` Required S.P `= (9000 xx 142)/(100) = ₹ 12780` |
|
| 46. |
Find two consecutive odd positive integers, sum of whose square is 290?1. 11, 132. 5, 73. 13, 154. 7, 9 |
|
Answer» Correct Answer - Option 1 : 11, 13 Calculation: Let the numbers be x and (x + 2) respectively ⇒ x2 + (x + 2)2 = 290 ⇒ x2 + x2 + 4 + (2 × x × 2) = 290 ⇒ 2x2 + 4 + 4x = 290 ⇒ 2x2 + 4x = 290 – 4 ⇒ 2x2 + 4x = 286 ⇒ x2 + 2x – 143 = 0 ⇒ x2 + 13x – 11x – 143 = 0 ⇒ x(x + 13) – 11(x + 13) = 0 ⇒ (x – 11) (x + 13) = 0 ⇒ x = 11, -13 The number can't be negative so value of x is 11 Second number = 11 + 2 = 13 ∴ The consecutive odd integers are 11 and 13 |
|
| 47. |
The cost price of an article is Rs. 500. If it is sold at successive profits of 5% and 10%, find the resultant selling price due the successive profits.1. Rs.577.502. Rs.6003. Rs.5904. Rs.585.505. Rs.580.50 |
|
Answer» Correct Answer - Option 1 : Rs.577.50 Given: The CP of an article = Rs. 500 First Profit on selling the article = 5% Second Profit on selling the article = 10% Formula Used: When two successive profits of a% and b% are received on selling an article, the overall profit percentage = [a + b + (ab/100)] Selling Price = [(100 + Profit%)/100] × Cost Price Calculation: Two successive profits of 5% and 10% are given, the overall profit in the transaction = [5 + 10 + {(5 × 10)/100}] ⇒ 15.5% Hence the final Selling Price = [(100 + 15.5)/100] × 500 ⇒ Rs. 577.5 ∴ The resultant selling price of the article is Rs. 577.5 |
|
| 48. |
The selling price and cost price of article is in the ratio 7 ∶ 5 then find the profit / loss percentage?1. 20%2. 25%3. 40%4. 50% |
|
Answer» Correct Answer - Option 3 : 40% Given: The selling price and cost price of the article is in the ratio 7 ∶ 5 Concept Used: Basic concept of ratio and proportion Profit percent = (Profit/cost price) × 100 Calculation: Let the ratio be x ∴ The ratio = 7x ∶ 5x Now, profit = 7x – 5x = 2x We know that Profit percent = (Profit/cost price) × 100 = (2x/5x) × 100 = 40% Hence, option (3) is correct |
|
| 49. |
The sum of three consecutive integers is 39. Which of the following is the largest among the three?(a) 12 (b) 15(c) 13 (d) 16(e) None of these |
|
Answer» (e) Let the three consecutive integers be x, x + 1 and x + 2 According to the question, x + x + 1 + x + 2 = 39 or, 3x + 3 = 39 or, 3x = 39 – 3 = 36 or, x = 36 /3 = 12 Required largest number = x + 2 = 12 + 2 = 14 |
|
| 50. |
The HCF and LCM of polynomials is (a2 - b2) and (a2 – ab + b2) if one of the polynomial is (a - b) then find the other polynomial?1. (a + b) 3 - 3ab(a + b)2. (a - b) 3 - 3ab(a + b)3. (a + b) 3 + 3ab(a + b)4. (a + b) 3 - 3ab(a - b) |
|
Answer» Correct Answer - Option 1 : (a + b) 3 - 3ab(a + b) Given: The HCF and LCM of polynomials is (a2 - b2) and (a2 – ab + b2) and one of the polynomial is (a - b) Formula used: Product of polynomial = Product of HCF and LCM of polynomials p(x) × q(x) = LCM of [p(x) and q(x)] × HCF of [p(x) and q(x)] Identity: (a + b) 3 = a3 + b3 + 3ab(a + b) Identity: a2 - b2 = (a + b) × (a - b) Identity: a3 + b3 = (a + b) × (a2 – ab + b2) Calculation: Let the other polynomial is q(a,b) ∴ q(a, b) = {LCM of (p(a, b) and q(a, b)) × HCF of (p(a,b) and q(a, b))}/p(a, b) ⇒ q(a, b) = {(a2 - b2) × (a2 – ab + b2)}/(a - b) Now, we know the identify a2 - b2 = (a + b) × (a - b) ∴ q(a, b) = {(a + b) × (a - b) × (a2 – ab + b2)}/(a - b) ⇒ q(a, b) = {(a + b) × (a2 – ab + b2)}/(a - b) ⇒ q(a, b) = a3 + b3 This polynomial can also written in other form by using the identity ∴ q(a, b) = (a + b) 3 - 3ab(a + b) Hence, option (1) is correct |
|