## Karnataka 1st PUC Chemistry Question Bank Chapter 9 Hydrogen

### 1st PUC Chemistry Hydrogen One Mark Questions and Answers

Question 1.
What is the strength of
(a) 10 volume H2O2
(b) 20 volume H2O2?
(a) 3%
(b) 30%.

Question 2.
Name the most abundant element in the universe.
Hydrogen.

Question 3.
Which isotope of hydrogen is radioactive?

Question 4.
Name the isotope of hydrogen which used in nuclear reactor.
21H (deuterium)

Question 5.
What is meant by hard water?
Hard water is water containing bicarbonates, sulphates and chlorides of Ca2+ and Mg2+.

Question 6.
Why does elemental hydrogen react with other substances slowly at room temperature ?
It is because it has high bond dissociation energy (436 kJ mol-1)

Question 7.
What is the importance of heavy water with regard to nuclear power generation ?
It is used as coolant and moderator i.e., to slow down the fast moving neutrons.

Question 8.
Why does water has a high boiling point and a high melting point as compared to H2S?
Water molecules are associated with intermolecular H-bonding whereas H2S is not.

Question 9.
When sodium hybride is electrolysed, hydrogen is liberated at which electrode? Give equation.
At anode;

at anode 2H – 2e → H2(g)

Question 10.
Which gas is evolved when Mg3N2 (Magnesium nitride) is treated with H2O? Give chemical reaction.
NH3 gas is evolved. Mg3N2 +6H2O → 3Mg(OH)2 +2NH3

Question 11.
How is heavy water produced from ordinary water?
It is obtained by repeated electrolysis of ordinary water.

Question 12.
What are the ways in which water molecules are bonded to an anhydrous salt to form a hydrate?
Co-ordinate bond and H-bond

Question 13.
Why is H2 more reactive than D2?
H – H has less bond dissociation energy than D-D

Question 14.
Which of the substances present in water cause permanent hardness of water?
CaSO4, MgSO4, CaCl2 and MgCl2 cause permanent hardness of water.

Question 15.
Permanent hardness cannot be removed by:
(a) Adding washing soda to water,
(b) Boiling water,
(c) Adding sodium polymetaphosphate to water,
(d) Passing water through ion exchange resins.
(b) Boiling water

Question 16.
How is pure H2 obtained ?
Pure H2 and O2 are obtained by electrolysis of acidified H2O.

Question 17.
What is source of sun’s energy ?
Nuclear fusion reaction.

Question 18.
Which type of bond is presents in water molecule?
Covalent bond and inter molecular Hydrogen bond.

Question 19.
Which type of oxide is water?
H2O is an amphoteric oxide.

Question 20.
Which isotope of hydrogen does not have neutron?
11H does not have neutron. It is called protium or ordinary hydrogen.

Question 21.
Which out of nascent hydrogen and dihydrogen is more reactive?
Nascent hydrogen (newly bom hydrogen) [H] is more reactive than molecular hydrogen.

Question 22.
What is molar mass of heavy water?
Molar mass of heavy water is 20 g mol-1

Question 23.
How does CaC2 react with heavy water?
CaC2+2D2O → Ca(OD)2 calcium deuteroxide + C2D2 Deuteroethyne

Question 24.
Name two compounds which retard decomposition of H2O2.
Glycerol and acetanilide retard decomposition of H2O2.

Question 25.
Give two examples of interstitial hydrides.
CuH, FeH are examples of interstitial hydrides.

Question 26.
What is the tradename of sodium hexa-metaphosphate?
Calgon.

Question 27.
In a reaction of F2 and H2O, what is the role of water?
2F2+2H2O → 4HF + O2 water is acting as reducing agent.

Question 28.
What is the nature of H2O2 ?
H2O2 is acidic in nature.

Question 29.
Does hydrogen peroxide act as

• Strong acid,
• Bleaching agent ?
• No, Weak acid,
• Yes

Question 30.
Old paintings of lead are generally washed with dilute solution of hydrogen peroxide in order to regain its colour. Why?
Black colour in paintings is due to lead sulphide (PbS). This is oxidized to lead sulphate by hydrogen peroxide.

Question 31.
Melting point, enthalpy of vapourisation and viscosity data of H2O and D2O is given below:

On the basis of this data explain in which of these liquid intermolecular forces are stronger ?
Intermolecular forces of attraction are stronger in D2O than in water.

Question 32.
Write the Lewis structure of hydrogen peroxide.

Question 33.
Why is water molecule polar ?
Due to difference in electronegativity between O and H and angular shape

Question 34.
Write redox reaction between fluorine and water.
2F2(g) + 2H2O(l) → 4H(aq) + 4F(aq) + O2

Question 35.
Concentrated sulphuric acid cannot be used drying H2. Why?
Cone. H2SO4 on absorbing water from moist H2 produces so much heat that H2 catches fire.

Question 36.
Why is dihydrogen gas not preferred in balloons ?
H2 is combustible in nature. Therefore it may react with oxygen violently. Thus it is not used in balloons.

Question 37.
Give one method of preparing deuterium.
It is prepared by electrolysis of heavy water (D2O) 2D2O → 2D2 + O2

Question 38.
Which salts present in water mark it permanent hard?
Calcium and Magnesium chlorides and sulphates.

Question 39.
Name a process which can remove both temporary and permanent hardness of water.
Permutite.

Question 40.
Complete the reaction : Fe(s) + H2O(g) →
3Fe(s) + 4H2O(g) → Fe3O4(s) + 4H2(g)

Question 41.
What is water gas and how it is obtained?
Water gas is mixture of CO and H2. It is obtained by passing super heated steam over hot coke.

Question 42.
A sample of hard water is allowed to pass through an anion exchanger. Will it produce lather with soap easily?
No. Ca2+ and Mg2+ ions are still present and these will react with soap to form curdy white ppt. Therefore it will not produce lather with soap solution easily.

Question 43.
Anhydrous BaO2 is not used for preparing H2O2. Why ?
BaSO4 formed dining the reaction of BaO2 with H2SO4 forms a protective layer around unreacted BaO2 and the reaction stops after sometime.

Question 44.
Find the volume strength of 2N H2O2 solution.
Volume strength = 5.6 × Normality
Volume strength = 5.6 × 2
= 11.2 volumes

Question 45.
Give an example each of an ionic hydride and a covalent hydride.
Ionic : NaH or CaH2
Covalent: H2O,B2H6,CH4 etc.

Question 46.
Can distilled water be called as deionised water ?
Yes, distilled water does not contain any cations and anions and hence can be called as deionized water.

Question 47.
Explain why oxide ion is called a hard ion?
Oxide ion is very small in size and thus cannot be easily polarized and hence it is called a hard ion.

Question 48.
Anhydrous BaO2 is not used for preparing H2O2. Why?
Anhydrous BaO2 is not used because the BaSO4 formed during the reaction forms a protective layer around unreacted BaO2 and the reaction stops after some time.

Question 49.
How is D2O2 prepared ?
D2O2 is prepared by distillation of potassium per sulphate (K2S2O8) with D2O

Question 50.
What is hydride gap ?
The region of the periodic table from groups 7-9 which do not form hydrides is called the hydride gap.

Question 51.
What is perhydrol ?
Perhydrol is the trade name for H2O2 which is used as an antiseptic for washing wounds, teeth and ears.

Question 52.
What is syngas ? Why is it called so ?
Mixtures of CO and H2 are called syngas. It is so named because it is used for the synthesis of methanol and a number of hydrocarbons.

Question 53.
What you mean by degree of hardness ?
Degree of hardness is defined as the number of parts of calcium carbonate or equivalent to various calcium and magnesium salts present in a million parts of water by mass. It is expressed in ppm.

Question 54.
For which work H.C. Very get Noble prize in 1934.
Heavy hydrogen or deuterium was separated from liquid hydrogen by fractional evaporation by H.C. Urey. For this great contribution, he was awarded the Noble Prize in Chemistry in 1934.

### 1st PUC Chemistry Hydrogen Two Marks Questions and Answers

Question 1.
Write one chemical reactions for the preparation of D2O2.
D2O2 can be prepared by the reaction of D2SO4 dissolved in water over BaO2.
BaO2 + D2SO4 → BaSO4 + D2O2

Question 2.
H2O2 is a better oxidizing agent than water. Explain.
H2O2 is better oxidising agent than water because
(a) It oxidizes an acidified KI solution to I2 which gives blue colour with starch solution but water does not.
(b) H2O2 turns black PbS to white PbSO4 but water does not.

Question 3.
Dihydrogen reacts with dioxygen (O2) to form water. Write the name and formula of the product when the isotope of hydrogen which has one proton and one neutron in its nucleus is treated with oxygen? Will the reactivity of both the isotope be the same towards oxygen? Justify your answer.
The isotope of hydrogen containing one proton and one neutron is deuterium (D).
2D2(g) + O2(g) → 2D2O Deuterium oxide
Since D-D bond is stronger than H – H bond, therefore, D2 is less reactive towards oxygen than H2.

Question 4.
Rohan heard that instructions were given to the laboratory attendant to store a particular chemical i.e., keep it in the dark room, add some urea in it, and keep it away from dust. This chemical acts as an oxidizing as well as a reducig agent in both acidic and alkaline media. This chemical is important for use in the pollution control treatment of domestic and industrial effluents.

• Write the name of this compound.
• Explain why such precautions are taken for storing this chemical?

• Hydrogen peroxide, H2O2.
• H2O2 decomposes in the presence of light and dust particles. Therefore, it is stored in wax-lined glass or plastic vessels in the presence of stabilizers like urea.

Question 5.
Why is the ionization enthalpy of hydrogen higher than that of sodium?
The size of hydrogen is smaller than that of sodium and therefore, the ionization enthalpy of H is higher (1312 kJ mol-1) than that of Na (496 kJ mol-1).

Question 6.
Basic principle of hydrogen economy is transportation and storage of energy in the form of liquid or gaseous hydrogen. Which property of hydrogen may be useful for this purpose?
Basic property of hydrogen economy is that it can be converted into liquid by cooling under high pressure and therefore, can be transported.

Question 7.
Why can dilute solution of hydrogen peroxide not be concentrated by heating?
H2O2 cannot be concentrated simply by heating because it decomposes much below its boiling point. Therefore, concentration of H2O2 is carried out in a number of stages.

Question 8.
Why is hydrogen peroxide stored in wax-lined bottles?
Hydrogen peroxide is decomposed by the rough surfaces of glass, alkali oxides present in it and light. Therefore, to prevent its decomposition, H2O2 is usually stored in coloured paraffin wax coated plastic or Teflon bottles.

Question 9.
Phosphoric acid is preferred over sulphuric acid in preparing hydrogen peroxide from peroxides. Why ?
H3SO4 acts as a catalyst for decomposition of H2O2. Therefore, some weaker acid such as H2PO4 is preferred over H2SO4 for preparing H2O2 from peroxide.

Question 10.
Atomic hydrogen combines with almost all elements but molecular hydrogen does not. Explain.
Atomic hydrogen is highly unstable and hence very reactive. Therefore, it combines with almost all the elements, However, molecular hydrogen has large bond dissociation enthalpy (458.5 kJ mol,m-1) and therefore, less reactive.

Question 11.
A coulourless liquid ‘A’ contains H and O elements only. It decomposes slowly on exposure to light. It is stabilized by mixing urea to store in the
presence of light,
(i) Suggest possible structure of A.
(ii) Write chemical equations for its decomposition reaction in light.
The liquid A is hydrogen pexoxide (H2O2)

Question 12.
An ionic hydride of an alkali metal has significant covalent character and is almost unreactive towards oxygen and chlorine. This is used in the synthesis of other useful hydrides. Write the formula of this hydride. Write its reaction with Al2Cl6.
Since the ionic hydride of alkali metal has significant covalent character, therefore, it is LiH. Since LiH is very stable, therefore, it is almost unreactive towards O2 and Cl2. It reacts with Al2Cl2 form lithium aluminium hydride.
8LiH + Al2Cl6 → 2LiAlH4+6LiCl

Question 13.
Hydrogen is not prepared by the reaction of concentrated sulphuric acid on zinc. Explain.
Concentrated sulphuric acid is not used for the preparation of hydrogen because it reacts with zinc to form SO2 gas instead of hydrogen.
Zn + 2H2SO4 → ZnSO4 + 2H2O + SO2

Question 14.
Which element can oxidize water to O2?
Fluorine being more electronegative than oxygen can oxidize water to oxygen. In this, water acts a reducing agent and hence itself gets oxidized to O2.
2F2(g) + 2H2O(l) → 4H+(aq) + 4Fm(aq) + O2(g)

Question 15.
Dilute solution of hydrogen peroxide cannot be heated strongly for its concentration. Explain.
Dilute solution of H2O2 cannot be concentrated by heating because it decomposes into H2 and O2 on heating.

Question 16.
Can sodium bicarbonate make water hard?
Sodium bicarbonate cannot make water hard because soaps themselves are sodium salts of fatty acids which are soluble in water.

Question 17.
Which of the two hydrogen or deuterium undergoes reactions more rapidly and why?
Hydrogen undergoes reactions more rapidly than deuterium. This is because of mass differences. For example, reaction between hydrogen and chlorine is about 14 times faster than between deuterium and chlorine.

Question 18.
Can we remove completely temporary hardness due to Mg(HCO3)2 by boiling?
Temporary hardness of water due to Mg(HCO3)2 can be completely removed by boiling because soluble Mg(HCO3)2 is converted into insoluble MgCO3 which can be easily removed by filtration.

Question 19.
H2O2 acts as an oxidizing agent as well as reducing agent. Why ?
In H2O2 , oxygen has -1 oxidation state which lies between maximum (0 or +2 in OF2) . and minimum -2. Therefore, oxygen can be oxidized to O2 (zero oxidation state) acting as reducing agent or can be reduced to H2O or OH- ( -2 oxidation state) acting as an oxidizing agent.

Question 20.
Why do lakes freeze from top towards bottom ?
The upper surface of lake is in contact with the cold environment and starts to freeze. The density of ice is less than that of liquid water. Therefore, ice floats on the surface. Thus, the ice layer at lower temperature floats over the water below it. Due to this the freezing of water into ice occurs continuously from top towards bottom.

Question 21.
A mixture of H2O2 and hydrazine with copper (II) is used as a rocket propellant. Why ?
The reaction between hydrazine (NH2NH2)and H2O2 in the presence of Cu(II) is highly exothermic and is accompanied by a large increase in energy as well as in volume of the products. Therefore, this mixture is used as a rocket propellant.

Question 22.
Water cannot be used to extinguish petrol fires. Why?
Water is used to extinguish most fires because it lowers the temperature of burning material. However, in case of petrol fires, petrol being lighter than water, floats over water and hence fire spreads instead of being extinguished.

Question 23.
Ferric chloride is reduced when zinc and hydrochloric acid are added to its solution and not by passing H2 gas through its solution. Explain.
Ordinary H2 is less reactive and therefore, it does not reduce acidified FeCl3 solution. However, when zinc is added to acidified FeCl3 solution, nascent hydrogen is produced which has enormous energy. It is more reactive than ordinary H2 and reduces acidified FeCl3 solution.
FeCl3 + H2 → No reaction; Zn + H2SO4 → ZnSO4 + H2

Question 24.
Hard water is softened before using in boilers. Explain
Hard water on boiling forms precipitates of MgCO3, CaCO3 and CaSO4 which form scales in the boilers. As a result of these scales in the boilers. The boiler gets deteriorated due to over heating. Moreover, these scales are non-conducting and therefore, more fuel is consumed. Therefore, in order to prevent the formation of scales, hard water softened before using in boilers.

Question 25.
What are the uses of Heavy Water?
(a) Heavy water is used as a coolant and moderator for neutrons in nuclear reactors.
(b) Heavy water is used in the preparation of deuterium and deuterated compounds.
(c) It is used as a tracer element in metabolic processes.

Question 26.
Presence of water is avoided during the preparation of H2O2 from Na2O2 Why?
Water present during the reaction, reacts with Na2O2 form NaOH which tends to decompose H2O2.
Na2O2 + 2H2O → H2O2 +2NaOH
2H2O2 → 2H2O + O2

Question 27.
Discuss the position of hydrogen in the periodic table is not justified.
Its position in periodic table is not justified because it resembles both alkali metals and halogens.

• Its electronic configuration is similar to alkali metals.
• It is non-metal like halogens.
• Its ionization energy is high like halogens.
• It can lose electrons to form H+ like alkali metals.

Question 28.
Distinguish clearly between salt-like and covalent hydrides.
Salt-like hydrides are also called ionic hydrides. They are formed by group 1 and 2 elements with H2. They are basic in nature. They dissolve in water forming alkali and give H2 gas, .e.g., NaH, CaH2, KH etc.
Covalent hydrides are formed between less electropositive or electronegative elements.
Ex : B2H6, AlH3, BeH2, They are insoluble in water.

Question 29.
Describe the industrial use of hydrogen which depends on
(a) the heat liberated when it burns
(b) its ability to react with vegetable oil in the presence of a catalyst
(c) its ability to unite with N2.
(a) It is used in oxy-hydrogen flame for welding purpose.
(b) It is used to manufacture vanaspati ghee.
(c) It is used for manufacture of NH3.

Question 30.
(a) How would you prepare dihydrogen from water by using a reducing agent?
(b) How would you prepare dihydrogen from a substance other than water?
(c) How would you prepare very pure H2 in the laboratory?
(d) How would you prepare heavy hydrogen in the laboratory?
(a) 2Na + 2H2O → 2NaOH + H2
(b) Zn + 2HCl → ZnCl2 + H2
(c) It is obtained by electrolysis of acidified water.
(d) It is obtained by electrolysis of heavy water.

Question 31.
What are the products of the following reactions ? Write balanced equation
(i) FeO(s) + H2(g) →
(ii) MnO4 + H2O2

(ii) 6H+ + 2MnO4 + 5H2O2 > 2Mn2+ + 8H2O + SO2

Question 32.
State whether each of the following compounds is a acidic anhydride. Write a balanced equation for the reaction with water in each : Na2O, P4O6 SO2, Al2O3
Na2O is base, Na2O + H2O → 2NaOH
P4O6 is basic, P4O6 + 6H2O →4H3PO3

AlO3 is amphoteric oxide (acidic as well as basic)

Question 33.
Describe the structure of common form of ice.
In the normal hexagonal ice, each oxygen atom is tetrahedrally surrounded by four other oxygen atoms, there being an hydrogen atom in between each pair of oxygen. Each hydrogen is covalent bonded to one oxygen and linked to the other oxygen by a covalent bond. Such an arrangement leads to packing having large open spaces. The density of ice is therefore less than liquid water.

Question 34.
Distinguish clearly between (a) hard and soft water, (b) temporary hardness and permanent hardness.

 Hard Water Soft Water 1. water which contains soluble of Ca2+, Mg2+. 1. It does not contain Ca2+ and Mg2+. 2. It does not form lather with soap easily. It forms precipate of insoluble substances with soap 2. It forms lather with soap.
 Temporary hardness Permanent hardness 1. It is caused by bicarbonates of Ca2+ and Mg2+. 1. It is due to chlorides and sulphates of Ca2+ and Mg2+. 2. It is removed by boiling. 2. It is removed by heating with washing soda.

Question 35.
How is H2O2 manufactured ?
Hydrogen peroxide is manufactured by electrolysis of 50% H2SO4.

Question 36.
What is the structure of H2O2? Draw a schematic diagram indicating the shape of the molecule clearly.
Hydrogen peroxide has open-book structure. It has non-planar structure. In the crystal, the dihedral angle 111.5° reduces to 90.2° on account of hydrogen bonding. There is single bond between two oxygen atom in hydrogen peroxide.

Question 37.
Show how H2O2 functions as a as an oxidizing agent with two examples.
Oxidising agent:

• PbS + 4H2O2 → PbSO4 + 4H2O
• 21 + H2O2 + 2H → I2+2H2O

Question 38.
Show how H2O2 functions as oxidising agent with two examples.
Oxidising agent: PbO2 + H2O2 → PbO + H2O + O2
H2O2 + Ag2O →H2O + O2 + 2Ag

Question 39.
H2O2 is used to restore the colour of old paintings containing lead sulphide. Write a balanced equation for the reaction that takes place in this process.

Question 40.
What is the mass of H2O2 present in 1 litre of a 2M solution ? Calculate the volume of oxygen at STP liberated upon the complete decomposition of 100 cm3 of the above solution.
1 litre of 1M solution of H2O2 contains 34g of H2O2 [(2H = 2) + (20 = 32) = 34]
I litre of 2 M solution of H2O2 contains 34 × 2 = 68g of H2O2

1000 ml of 2M solution contains 68g of H2O2
100 ml of 2M solution contains 6.8g of H2O2
68g of H2O2 will produce 22.4 litre of O2 at STP
6.8 g of H2O2 will produce = 2.24 litre of O2 to STP.

Question 41.
Ionisation energy of hydrogen is much higher than those of alkali metals. In case of former combines with latter, which type of compound will be formed? Explain when H2 reacts with C at high temperature, what type of hydride will be formed. Give chemical equation.
Ionic hydride will be formed, e.g.,

Methane gas a covalent hydride is formed :

Question 42.
Fill in blanks:

1. Hydrogen shows character as well as …………………. character.
2. H+ ion in water exists ……………………. ion called ……………………….. ion.
3. Hydrogen is liberated at …………………………….. when NaH is electrolysed.
4. Hydrogen shows ………………………. and ………………………… oxidation state in compounds.

1. Electropositive, electronegative,
2. H3O+, hydronium,
3. anode,
4. +1 and – 1

Question 43.
How does H2O2 react with KMnO4 in acidic medium ? Write four uses of H2O2.
2KMnO2 + 3H2SO4 + 5H2O2 → K2SO4 + 2MnSO4 + 8H2O + 5O2
Uses :

• It is used as oxidizing agent,
• It is used as reducing agent.
• It is used as bleaching agent,
• It is used as rocket propellant.

Question 44.
Sea water can’t be used in boiler. Explain given chemical equations.
Sea water contains soluble salts of calcium and magnesium, which on boiling change to insoluble salts and get deposited as a crust on the inner sides of a boiler. This crust acts as a bad conductor of heat and prevent the flow of heat to water. A large quantity of fuel gets wasted.
Chemical Reaction
$$\begin{array}{l}{\mathrm{Ca}\left(\mathrm{HCO}_{3}\right)_{2} \stackrel{\Delta}{\longrightarrow} \mathrm{CaCO}_{3}+\mathrm{CO}_{2}+\mathrm{H}_{2} \mathrm{O}} \\ {\mathrm{Mg}\left(\mathrm{HCO}_{3}\right)_{2} \stackrel{\Delta}{\longrightarrow} \mathrm{MgCO}_{3}+\mathrm{CO}_{2}+\mathrm{H}_{2} \mathrm{O}}\end{array}$$

### 1st PUC Chemistry Hydrogen Three Marks Questions and Answers

Question 1.
Sample of hydrogen peroxide solution is 1.5 M. If it is to be labelled ‘X’ volume; what is the value of ‘X’

Mass of H2O2 per liter = 1.5 × 34 = 51 g

68 g of H2O2 at STP gives 22.4 L of O2
51 g of H2O2 gives at STP = $$\frac{22.4 \times 51}{68}$$
= 16.8 L of H2O2 that has 51g of H2O2 will give 16.8 L of O2
Hence value of X is 16.8 L.
∴ The given sample of H2O2 is 16.8 Vol.

Question 2.
Explain with examples (i) Polymeric hybrids (ii) Complex hydrides.
Polymeric hydrides: These are formed by elements having electro negativity in the range 1.40 – 2.0. These usually exist in the polymeric form in which the monomer molecules are held together in two or three dimensions by hydrogen bridges. Some common examples are : (BeH2)n, (AlH3)n, (InH3)n , (GaH3)n , (SpH4)n
These are amorphous solids which decompose above 523 K to evolve H2 gas.
Structure. Beryllium hydride exits in the polymeric form involving three-center-two electron bonds as shown below :

Complex hydrides: In these hydrides, the hydride ion (H) acts as the ligand and is attached to the central metal atom by coordinate bonds. These are formed both by transition elements and non-transition elements. Among the non-transition elements, the most important complex hydrides are formed by elements of group 13. These are sodium borohydride (NaBH4), lithium borohydride (LiBH4) and lithium aluminium hydride (LiAlH4). These are versatile reducing agents and are widely used for reduction of organic compounds.

Question 3.
In what respects does hydrogen resemble alkali metals ? How does it resemble halogen ?
(i) Resemble with alkali metals :

• It has one valence electron in s-orbital like alkali metals
• It can lose one electron to form H+ ion like alkali metals.
• It is liberated at cathode during electrolysis of compounds like H2O, HCl etc.
• It shows +1 oxidation state like alkali metals.
• It is a strong reducing agent like other alkali metals.

(ii) Resemblance with halogen :

• Hydrogen is non-metal like halogens.
• Hydrogen forms diatomic molecule like halogens.
• It has ionization energy high like halogens.
• Its electronegativity is similar to halogens.
• It can gain one electron to form H- ion.
• When NaH is electrolysed, hydrogen is liberated at anode like halogens.

Question 4.
In what respects H2 differs from alkali metals and halogens ?
Difference with alkali metals.

• Hydrogen is a non-metal whereas alkali metals are most electropositive elements.
• Hydrogen form diatomic molecules whereas alkali metals do not.
• Hydrogen mostly forms covalent compounds whereas alkali metals mostly from ionic compounds.
• The ionization energy of hydrogen is much higher than that of alkali metals.
• The size of H+ is smaller than those of alkali metals.

Difference with halogens

• It has less tendency to form hydrides (H) as compare to halogens.
• It does not have lone pair of electrons like halogens.
• It is less reactive than halogens due to high bond dissociation energy.

Question 5.
Complete the following reaction
(i) Na + H2
(ii) N2 + H2
(iii)

(iv) $$\mathrm{H}_{2}+\mathrm{Cl}_{2} \stackrel{\text { Sunlight }}{\longrightarrow}$$
(v) H2+Br2 →
(vi) $$\mathrm{CuO}(\mathrm{s})+\mathrm{H}_{2} \stackrel{\text { heat }}{\longrightarrow}$$
(i) Na + H2 → 2NaH
(ii) N2(g) + 3H2(g) →2NH3(g)

### 1st PUC Chemistry Hydrogen Four Marks Questions and Answers

Question 1.
Make a comparison of atomic hydrogen with nascent hydrogen any two. How the active hydrogen and heavy hydrogen are formed ?
(a) Comparison of atomic and nascent hydrogen
Main points of differences are :

1. Nascent hydrogen can be produced even at room temperature but atomic hydrogen is produced only at very high temperature.
2. Nascent hydrogen can never be isolated, but atomic hydrogen can be isolated.
3. Reducing power of atomic hydrogen is much greater than that of nascent hydrogen.
4. Reactivity of the three forms of hydrogen increases in the order.
Molecular hydrogen (H2) < Nascent hydrogen < Atomic hydrogen.

(b) 1. Active hydrogen: It is obtained by subjecting stream of molecular hydrogen at ordinary temperature to silent electric discharge at about 30,0000 volts. It is very reactive in nature (half-life = 0.33 second) and combines directly at ordinary temperatures with Pb and S forming their hydrides.

2. Heavy hydrogen: It is manufactured by the electrolysis of heavy water containing a little of H2SO4 or NaOH to make the solution conducting.

In the laboratory, it can be prepared by the action of heavy water on sodium metal.
2D2O(1) + 2Na(s) → 2NaOD(aq) + D2 (g)

Question 2.
Describe the different method by which concentration of Hydrogen peroxide.
Concentration of hydrogen peroxide. Hydrogen peroxide obtained by any method is always in the form of a dilute solution. A great care is to be taken for concentrating its solution because it is unstable and decomposes on heating.
2H2O2 → 2H2O + O2
The decomposition of H2O2 is catalysed by the ions of heavy metals present as impurities. The solution of H2O2 is concentrated by following methods.
(1)By careful evaporation on a water bath. A dilute solution of H2O2 is taken in evaporation dish and is heated at 313-323 K. Water evaporates slowly and hydrogen peroxide solution of about 45-50% strength is obtained.

(2) By dehydration in a vacuum desiccators. The dilute (50%) solution of H2O2 obtained is further concentrated by placing the same in a vacuum desiccators containing concentrated H2SO4 as a dehydrating agent. Here water vapours are absorbed by concentrated sulphuric acid. This is shown in the diagram.

(3) By distillation under reduced pressure. The solution of hydrogen peroxide is further concentrated by subjecting it to distillation under reduced pressure. The solution is distilled at 308-313 K under a reduced pressure of 15 mm Hg. Water present in the solution distills over leaving behind about 98-99% concentrated solution of hydrogen peroxide.

(4) By crystallization. The last traces of water present in H2O2 are removed by freezing it in a freezing mixture of solid CO2 and ether. The crystals of hydrogen peroxide separate out. These crystals are removed, dried and then remelted to obtained 100% pure hydrogen peroxide.

(5) Storage of hydrogen peroxide. In order to check the decomposition of hydrogen peroxide, a small amount of acetanilide (i.e., negative catalyst) is added to it before storing the hydrogen peroxide.
Hydrogen peroxide cannot be concentrated by distillation at ordinary pressure because it undergoes decomposition into water and oxygen as it is highly unstable liquid. It decomposes even on long standing or on heating.

Question 3.
What different methods are used for softening the hard water ? Explain the principle used in each method ? (Write any two)
Hard water can be softened by the following methods depending upon the nature of hardness.
(a) Temporary hardness :
1. By boiling. It can be removed by merely boiling the water. Boiling decomposes the bicarbonates to give carbon dioxide and insoluble carbonates, which can be removed by filtration.

2. Clark’s process : Temporary hardness can be removed, by the addition of a calculated amount of lime, where magnesium carbonate or calcium carbonate is precipitated.
Ca(HCO3)2 + Ca(OH)2 → 2CaCO3+2H2O
Mg(HCO3)2 +Ca(OH)2 → CaCO3+MgCO3 +2H2O

(b) Permanent hardness: With sodium carbonate. On treatment with washing soda, Ca2+ and Mg2+ in hard water are precipitated. The precipitate of the insoluble carbonates thus formed is removed by filtration.

The anion may remain in solution but in this form it is not dangerous.

(ii) Ion-exchange method. The common substances used for this process is zeolite which is hydrated sodium aluminium silicate, NaAl(SiO2)2. The exchange occurs when on passing over the zeolite bed, sodium ions from zeolite are replaced by calcium and magnesium ions. Thus .
2NaZe + Ca2+ → (Ze)2 Ca + 2Na+ ; 2NaZe + Mg2+ → (Ze)2 Mg + 2Na+
When all the sodium ions of zeolite has been replace, the zeolite is said to be exhausted. It can be regenerated by treatment with strong solution of sodium chloride.
2Na + (Ze)2 Ca → 2ZeNa + Ca2+

Question 4.
How can you show that H2O2 works both as oxidizing and reducing agent by giving examples.
Oxidising properties. H2O2 has a tendency to accept electrons in chemical reactions and thus behaves as an oxidizing agent in both acidic and alkaline medium.
(a) In acidic medium
H2O2 → H2O + O
H2O2 + 2H+ + 2e → 2H2O
Example:
2Fe2+ + 2H+ + H2O2 → 2Fe3+ + 2H2O
b) In alkaline medium H2O2 + OH + 2e
Example:
$$3 \mathrm{Cr}^{3+}+4 \mathrm{H}_{2} \mathrm{O}_{2}+10 \mathrm{OH}^{-} \longrightarrow 2 \mathrm{CrO}_{4}^{2-}+8 \mathrm{H}_{2} \mathrm{O}$$

Reducing properties. H2O2 can give electrons in a few reactions and thus behaves as a reducing agent.
a) In acidic medium, H2O2 → O2 + 2H+ + 2e
$$2 \mathrm{MnO}_{4}^{-}+6 \mathrm{H}^{+}+5 \mathrm{H}_{2} \mathrm{O}_{2} \longrightarrow 2 \mathrm{M}^{2+}+8 \mathrm{H}_{2} \mathrm{O}+5 \mathrm{O}_{2}$$

b) In alkaline medium, H2O2 + 2OH → 2H2O + O2 + 2e
2Fe3+ + H2O2 + 2OH → 2Fe2+ + O2 + 2H2O

Question 5.
A colourless and odourless gas is used for the hydrogenation of vegetable oils, name the gas. Also name the process when the gas reacts with dinitrogen at 673 K, 200 atm and in presence of Fe as catalyst; to produce another gas that gives brown precipitate with Nessler’s reagent.
The agent is H2 (dihydrogen)
It is a Haber’s process. The reaction is

Question 6.
(a) What do you understand by metallic hydrides?
(b) Give four uses of hydrogen peroxide.
(a) Metallic hydrides are hydrides formed by transition metals with hydrogen. They are non-stoichiometric compounds, i.e., they do not have fixed composition.

(b)

• It is used as oxidizing agent and reducing agent.
• Its dilute solution is used as mild antiseptic.
• It is used as bleaching agent.
• Cone. H2O2 is used as rocket fuel.

Question 7.
Write balanced equations for the following:
(a) Hydrated Barium peroxide reacts with orthphosphoric acid.
(b) H2O2 is allowed to react with PbS (lead sulphide)
(a) 3BaO2.8H2O + 2H3PO4 → Ba3 (PO4)2 + 2H2O2 + 23H2O
(b) PbS + 4H2O2 →PbSO4 +4H2O2

Question 8.
How is hydrogen peroxide prepared industrially ? Explain why it is stored in coloured wax-lined glass or plastic bottles ?
Industrially, H2O2 is prepared by the auto oxidation of 2-ethylanthraquinol to 2-ethylanthraquinone. H2O2 is stored in wax-lined glass or plastic bottles so that it does not decompose into H2O and O2 .
Because it is decomposed to H2O and O2 when comes in contact with sunlight.

Question 9.
(a) Distinguish between temporary hardness and permanent hardness.
(b) What happens when lead sulphide is reacted with hydrogen peroxide solution ?
(a)

 Temporary Hardness Permanent Hardness 1. It is caused by bicarbonates of Ca2+ and Mg2+ 1. It is caused by sulphates and chlorides of Ca2+    and Mg2+ 2. It is removed by boiling. 2. It is removed by adding washing soda.

(b) PbS04 is formed which is white PbS + 4H2O2 → PbSO4 + 4H2O

Question 10.
(a) What is the importance of heavy water with regard to nuclear power generation?
(b) What happens when acidified ferrous sulphate solution is reacted with hydrogen peroxide solution ?
(a) It is used as coolant and moderator in nuclear reactor.
(b) 2FeSO4 +H2SO4 +H2O2 → Fe2(SO4)3 +2H2O(I), have hydrogen peroxide acts as oxidizing agent.

Question 11.
Why hard water does not form lather with soap? What advantage has soap over detergents?
It is because Ca2+ and Mg2+ ions present in hard water react with soap to form Ca2+ and Mg2+ salts of fatty acids which are insoluble in water.

Question 12.
Difference in chemical behaviour of compound of hydrogen with elements of atomic number 17 and 20.
Atomic number 17 = Chlorine, and Altomic number 20 = Calcium.
(b) H2 + Cl2 → 2HCl
Cl2 is oxidizing agent, H2 is reducing agent.
Ca + H2 → CaH2

Question 13.
Reaction of steam on hydrocarbon or coke at high temperature in presence of catalyst yields a mixture of gases.
(a) Name the gases produced.
(b) Write a reaction of the above mentioned process.
(c) What is a specific name given to the mixture of gases?
(d) Write the reaction when the mixture of gases is reacted with steam in presence of iron chromate as catalyst.
Also give the special name of this reaction.
(a) Carbon monoxide and dihydrogen

(c) Synthetic gas or syngas or water gas.

Water-gas shift reaction is the special name of this reaction.

Question 14.
The mixture of hydrazine and hydrogen peroxide with copper (II) catalyst is used as a rocket propellant. Why ? Write the reactions involved.
When hydrazine and hydrogen peroxide react in presence of Cu2+ Catalyst the following reaction is takes place.
$$\mathrm{N}_{2} \mathrm{H}_{4}(\mathrm{l})+2 \mathrm{H}_{2} \mathrm{O}_{2}(\mathrm{l}) \stackrel{\mathrm{Cu}^{2+}}{\longrightarrow} \mathrm{N}_{2}(\mathrm{g})+4 \mathrm{H}_{2} \mathrm{O}(\mathrm{g})$$
Since the formation of nitrogen and steam is accompanied with evolution of large amount of heat thus act as a rocket propellant.

Question 15.
A gas, A obtained by heating aluminum with sodium hydroxide was passed over a black solid, B at 773K when a grey metal, C and a colourless liquid, D were obtained. The metal C displaces copper from copper sulphate solution and becomes passive on treatment with cone. IINO3. Identity A, B, C and D and explain all the reactions.
(i) 2Al(s) + 2Na0H)(aq) + 2H2O(l) → 2NaAlO2(aq) + 3H2(g) Dihydrogen(A)

(iii) Fe(s) + CuSO4(aq) → FeSO4(sq) + Cu(s)

Iron is rendered passive due to the formation of ferrosoferric oxide or magnetic oxide (black solid (B))

Question 16.
Hydrogen peroxide acts both as an oxidizing agent and as a reducing agent in alkaline solution towards certain first row transition metal ions. Illustrate both these properties of H2O2 using chemical equations.
Oxidising agent: 2Cr(OH)3 + 4NaOH + 3H2O2 → 2Na2CrO4 + 8H2O
Here, Cr3+ gets oxidized to Cr6+
Reducing agent: 2K3[Fe(CN)6] + 2KOH + H2O2 → 2K4 [Fe(CN)4 ] + 2H2O + O2
Here, Fe3+ gets reduced to Fe2+.

Question 17.
A white is either Na2O or Na2O2. A piece of red litmus paper turns white when it is dipped into a freshly made aqueous solution of the white solid
1. Identify the substance and explain with balanced equation.
2. Explain what would happen to the red litmus if the white solid were the other compound.
1. Na2O2 + 2H2O → 2NaOH + H2O2
H2O2 thus produced turns red litmus paper white due to its bleaching action.

2. Na2O + H2O → 2NaOH
NaOH thus produced will turn red litmus blue.

Question 18.
The process $$\frac { 1 }{ 2 }$$ H2(g) + e → H (g) is endothermic ((AH =+151kJmor-1), yet salt like hydrides are known. How do you account for this?
It is true that formation of hydride(H) ion is an endothermic process, yet alkali and alkaline earth metals from salt like hydrides. This is due to the reason that high lattice energy released (energy released during the formation of solid metal hydrides from their corresponding ions, i.e., M+ and H) more than compensates the energy needed for the formation of H ions from H2 gas.

1st PUC Chemistry Hydrogen Numerical Solved Examples:

Question 1.
Calculate the volume strength of a 3% solution of H2O2 .
100 mL of solution contains H2O2 = 3g
1000 mL of solution will contain H2O2 = $$\frac { 3 }{ 100 }$$ x lOOO = 30g
H2O2 decomposes:

68g of H2O2 give at NTP = 22.4L
30g of H2O2 will give O2 at NTP = $$\frac { 22.4 }{ 68 }$$ x 30 = 9.88L = 9880mL
But 30g of H2O2 is present in 1000 mL of H2O2
1000 mL of H2O2 solution gives O2 at NTP = 9880 mL
lmL of H2O2 solution will give O2 at NTP = $$\frac { 9880 }{ 1000 }$$ = 9.88 mL
Hence volume strength of 3% H2O2 = 9.88

Question 2.
30 mL of H2O2 solution after acidification required 30 mL of N/10 KMnO4 solution for complete oxidation. Calculate the percentage and volume strength of H2O2 solution.
To calculate the normality of H2O2 solution, apply normality equation

For H2O2 , V1 = 40mL, N1 =.? ; For KMnO4, V2 = 30, N2 = $$\frac { N }{ 10 }$$
N1 × 30 = $$\frac { N }{ 10 }$$ x 30 N1 = $$\frac { N }{ 10 }$$ x $$\frac { 30 }{ 30 }$$ = $$\frac { 1 }{ 10 }$$ N = 0.1N
Strength = Equivalent wt x Normality = 17 × .01 = 1.7 g/L
% of strength = $$\frac { 1.7 }{ 1000 }$$ × 100 = 0.17%
H2O2 decomposes as :

68g of H2O2 give O2 at NTP = 22.4L
1.7g of H2O2 will give O2 at NTP = $$\frac { 22.4 }{ 68 }$$ × 1.7 = 0.56L

Question 3.
Calculate the normality of 20 volume solution of H2O2.
20 volume of H2O2 solution means that 1L of this solution will liberate 20L of O2 at NTP

22.4L of O2 at NTP produced from H2O2 = 68g
20L of O2 at NTP is produced from H2O2 $$\frac { 68 }{ 22.4 }$$ × 20 = 60.71g
Strength of H2O2 = 60.71 g/L
Gram equivalents of H2O2 = $$\frac { 60.71 }{ 17 }$$ = 3.57
Normality = $$\frac { 3.57 }{ 1 }$$ =3.57 N

Question 4.
Calculate the amount of Hydrogen peroxide presents in 10 ml of 25 volume solution of H2O2 .

22.4L of O2 at NTP is produced from H2O2 = 68g
25 L of O2 at NTP is produced from H2O2 = $$\frac { 68 }{ 22.4 }$$ × 24 = 75.9g
Strength of 25 volume H2O2 = 75.9 g/L
Amount of H2O2 present in lOmL = $$\frac{75.9}{\mathrm{H}_{2} \mathrm{O}_{2}}$$ × 10 = 0.759g

Question 5.
10 ml of given H2O2 solution contains 0.91 g of H2O2. Express its strength in volumes.

Amount of H2O2 in 1L $$\frac{0.91 \times 1000}{10}$$ = 91g
68g of H2O2 give O2 at NTP = 22.4L
91 g of will give O2 at NTP = $$\frac{22.4}{68}$$ × 91 = 30
Since 91 g of is present in 1L, Volume strength = 30 volume

Question 6.
Calculate the strength of 5 volume H2O2 solution.
5 volume H2O2 solution means that 1L of 5 volume H2O2 on decomposition gives 5L of O2 at NTP.

22.4 of O2 at NTP is produced from H2O2 = 68 g
5 L at O2 at NTP is produced from H2O2 = $$\frac { 68 }{ 22.4 }$$ x 5 = 15.18 g
But 5L of O2 at NTP is produced from 1L of 5 volume H2O2
Strength of H2O2 in 5 volume H2O2 = 15.18 g/L
Percentage strength of H2O2 solution = $$\frac { 15.18 }{ 1000 }$$ xlOO = 1.518%

Question 7.
What mass of hydrogen peroxide will be present in 2 litres of a 5 molar ‘ solution ? Calculate the mass of oxygen which will be liberated by the decomposition of 200 ml. of this solution.
Molar mass of H2O2 = 34 g mol-1
1L of 5M solution of H2O2 will contain H2O2 = 34 × 5 g
2L of 5M solution of H2O2 will contain H2O2 =2 × 34 × 5 = 340 g
200 mL of 5M solution will contain H2O2 = $$\frac { 340 }{ 2000 }$$ × 200 = 34 g
2H2O2 → H2O + O2
68g of H2O2 on decomposition will give O2 = 32g
34g of H2O2 on decomposition will give O2 = $$\frac { 32 }{ 68 }$$ × 34=16g

Question 8.
To a 25 mL H2O2 solution, excess of acidified solution of K1 was added. The iodine liberated required 20.0mL of 0.3 N Na2S2O3 solution. Calculate the volume strength of H2O2 solution.
Applying normality equation,

N1 × 25 = 0.3 × 20

Strength of H2O2 = 0.24 × 17 = 4.08 g/L

68 g of H2O2 produce at NTP = 22400mL
4.08 g of H2O2 will produce O2 at NTP = $$\frac { 22400 }{ 68 }$$ × 4.08 = 1344 mL
Now 4.08 g of H2O2 are present in 1000 mL of solution.
1000 mL of H2O2 solution 1344 mL of O2 at NTP
1 mL of H2O2 solution will give = $$\frac { 1344 }{ 1000 }$$ = 1.344 mL of O2 of NTP.

Question 9.
Calculate the volume of 10 volume H2O2 required to neutralize 200 mL of 2 N KMn04 in acidic medium.

22.4 L of O2 at NTP is produced from H2O2 = 68g
10L of O2 at NTP is prodced from H2O2

Gram equivalents of H2O2 = $$\frac { 30.357 }{ 17 }$$ =1.79
Normality of H2O2 = $$\frac { 1.79 }{ 1 }$$ =1.79 N

1. 79 × V1 = 2 × 200

Question 10.
0.5L each of three samples of H2O2 labelled 10 vol, 15 vol and 20 vol are mixed and then diluted with equal volume of water. What is the strength of resultant H2O2 solution ?
Volume strength of H2O2 solution = 5.6 × Normality
Normality = $$\frac{\text { Vol. strength }}{5.6}$$
Normality of 10 vol of H2O2 = $$\frac { 10 }{ 5.6 }$$ N
Normality of 10 vol of H2O2 = $$\frac { 15 }{ 5.6 }$$ N
Normality 20 vol of H2O2 = $$\frac { 20 }{ 5.6 }$$ N
Let 500 mL of each solution is mixed and then total volume of mixture becomes = 1500 mL. Since it is diluted with equal volume of water, total volume becomes 3000 mL.
Applying normality equation N1V2 + N2V2 + N3V3 = N4V4
$$\begin{array}{l}{\frac{10 \times 500}{5.6}+\frac{15 \times 500}{5.6}+\frac{20 \times 500}{5.6}=\mathrm{N}_{4} \times 3000} \\ {\mathrm{N}_{4}=\frac{45 \times 500}{5.6 \times 3000}=1.339 \mathrm{N}}\end{array}$$

Question 11.
Volume strength of resulting solution = 1.339 × 5.6 = 7.5 the degree of hardness of a given sample of hard water is 60 ppm. If the entire hardness is due to MgSO4, how much of MgSO4 is present per kilogram of hard water ?
Answer: Degree of hardness of water = 60ppm
Since degree of hardness is the number of parts of calcium carbonate or equivalent to calcium and magnesium salts present in a million parts of water by mass.
106 g of water contain 60 g of CaCO3
Now 1 mol of CaCCO3 = 1 mol of MgSO4
100g of CaCOa = 120g of MgSO4
106 g of water contain MgSO4 = $$\frac{60 \times 200}{100}=72 \mathrm{g}$$ = 72 g
103 g of water will contain MgSO4 = $$\frac{72}{10^{6}} \times 10^{3}$$ = 0.072 g
1 kg of water contain MgSO4 = 72 mg

Question 12.
Find the volume strength of 1.6N NH2O2 solution.
Strength = Normality × Eq. wt. Eq. wt. of H2O2 =17
∴ Strength of 1.6 NH2O2 solution = 1.6 × l7gL-1
Now 68g of H2O2 gives 22400 mL O2 atNTP/STP
∴ 1.6 × 17g of H2O2 will give = $$\frac { 22400 }{ 68 }$$ × l.6 × l7 = 8960 mL of O2 at STP
But 1.6 × 17g of H2O2 are present in 1000 mL of H2O2 solution.
Hence 1000 mL of H2O2 solution gives 8960 mL of O2 at STP
1 mL of H2O2 will give = 8.96 mL of O2 at STP
Hence the volume strength of 1.6 N H2O2 solution is = 8.96 volume.

Question 13.
Calculate the volume of 10 volume H2O2 solution that will react with 200 mL of 2N KMnO4 in acidic medium.
Normality 10 volume H2O2 = $$\frac{10 \times 68}{22.4 \times 17}=\frac{10}{5.6} \mathrm{N}$$
Applying normality equation
\begin{aligned} \mathrm{N}_{1} \mathrm{V}_{1} &=\mathrm{N}_{2} \mathrm{V}_{2} \\\left(\mathrm{H}_{2} \mathrm{O}_{2}\right) &\left(\mathrm{KMnO}_{4}\right) \\ \frac{10}{5.6} \times \mathrm{V}_{1} &=2 \times 200 \\ \mathrm{V}_{1} &=\frac{2 \times 200 \times 5.6}{10}=224 \mathrm{cm}^{3} \end{aligned}

Question 14.
Calculate the percentage strength and strength in grams per litre of 10 volume hydrogen peroxide solution.
Hydrogen peroxide decomposes on heating according to the equation :

From the equation,
22.4 litres of O2 at N.T.P. are obtained from 2 × 34 or 68 g of H2O2
∴ 10 ml of O2 at N.T.P. will be obtained from $$\frac { 68 }{ 22400 }$$ × 10g of H2O2
But 10 ml of O2 at N.T.P. are produced from 1 ml of 10 volume H2O2 solution
Thus 1 ml of 10 volume H2O2 solutioin contains $$\frac { 68 }{ 22400 }$$ × 10g of H2O2
∴ 100 ml of 10 volume H2O2 solution will contain $$\frac { 68 }{ 22400 }$$ × $$\frac { 10 }{ 1 }$$ x 100 = 3.036g
Thus, a 10 volume H2O2 solution is approx. 3% alternatively, 1000 ml of 10 volume
H2O2 will contain $$\frac { 68 }{ 22400 }$$ × 10 × 1000 = 30.36g
Therefore, strength of H2O2 in 10 volume
H2O2 = 30.36gL-1

Question 15.
Calculate the normality of 20 volume hydrogen peroxide solution.
To calculate the strength in g/1 of 20 volume H2O2 solution
By definition, 1 litre of 20 volume H2O2 solution on decomposition gives 20 litres of oxygen at NTP
Consider the chemical equation,

Now 22.4 litres of O2 at NTP will be obtained from H2O2 = 68g

Thus, the strength of 20 volume H2O2 solution = 60.7 g/1

Step 2 : To calculate equivalent weight of H2O2

From the above equation, 32 parts by wt. of oxygen are obtained from 68 parts by wt. of H2O2
8 parts by wt of oxygen will be obtained from $$\frac { 68 }{ 32 }$$ x 8 = 17 parts by wt. of H2O2
Eq. wt of H2O2 = 17

Step 3: To calculate the normality of 20 volume H2O2 solution
Now we know that, Normality = $$=\frac{\text { Strength }}{\text { Eq.wt }}=\frac{60.7}{17}=3.57$$
Hence the normality of 20 volume H2O2 solution = 3.57N

Question 16.
Find the volume strength of 1.6 N H2O2 solution.
We know that strength = Normality × Eq. wt; and Eq. wt of H2O2 = 17
Strength of 1.6 N H2O2 solution = 16 × 17 g/1
Now 68 g of H2O2 gives 22400 ml O2 at NTP
16 × 17 g of H2O2 will give $$\frac { 22400 }{ 68}$$ × 1.6 × 17 = 8960 ml of O2 at NTP
But 1.6 × 17 g of H2O2 are present in 1000 ml of H2O2 solution.
Hence 1000 ml of H2O2 solution gives 8960 ml of O2 at STP
lml of H2O2 solution will give = $$\frac { 8960 }{ 1000}$$ = 8.96 ml of O2 at NTP
Hence the volume strength of 1.6N H2O2 solution = 8.96 volume

Question 17.
Calculate the volume strength of a 35% solution of H2O2.
Step 1: To calculate the amount of H2O2 present in one litre of 3% solution.
100 ml of H2O2 solution contain H2O2 = 3g
1000 ml of H2O2 solution will contain H2O2 = $$\frac { 3 }{ 100}$$ x 1000 = 30 g

Step 2 : Calculate the volume strength. Consider the chemical equation.

Now 68 g of H2O2 give O2 at NTP = 22.4 litres
30g of H2O2 will give O2 at NTP = $$\frac { 22.4 }{ 68}$$ × 30 = 9.88 litres = 9880 ml
But 30g of H2O2 are present in 1000 ml of H2O2
Hence 1000 ml of H2O2 solution gives O2 at NTP = 9880 ml
1 ml of H2O2 solution will give O2 at NTP = $$\frac { 9880 }{ 1000}$$ = 9.88 ml
Hence the volume strength of 3% H2O2 solution = 9.88

Question 18.
What is the mass of hydrogen peroxide present in 1 litre of 2M solution ? Calculate the volume of oxygen at STP liberated upon complete decomposition of 100 cm3 of the above solution.
Step 1: To calculate the mass of H2O2 in 1 litre of 2M solution.
Molecular mass of H2O2 = 2 × 1 + 2 × 16 = 34 amu
By definition, I litre of 1M H2O2 contains 34 g of H2O2
1 litre of 2M H2O2 will contain H2O2 = 34 × 2 = 68 g

Step 2 : To calculate the volume of O2 liberated at STP fromlOO cm3 of 2M solution.
1 litre 2M H2O2 solution contains H2O2 = 68 g
100 cm3 of 2M H2O2 solution will contain $$\frac { 68 }{ 1000}$$ × 100 = 6.8g of H2O2
The equation representing the decomposition of H2O2 is
2H22O 2 × 34 = 68g → 2H2O + O22 2400cm3 at STP
Now 68 g of H2O2 at STP give O2 = 22400 cm3 k of O2
6.8 g of H2O2 at STP will evolve O2 = $$\frac { 22400 }{ 68}$$ x 6.8 = 2240cm3 = 2.24 mL reg

Question 19.
30 ml of a H2O2 solution after acidication required 30 ml of N/10 KMnCh solution for complete oxidation. Calculate the percentage and volume strength of H2O2 solution.
Step 1: To determine the normality of H2O2 solution. From the given solution.
For H2O2 V1 = 30ml, N1 = ? For KMnCh, V2 = 30ml, N2 = N/10
Applying normality equation N1V1 = N2V2
i.e., 30 × N1 = 30 × 1/10
Thus, the normality of H2O2 solution = 0.1N

Step 2: To determine the percentage strength of H2O2 solution.
We know that, H2O2 → 2H+ + O2 + 2e-
Eq. wt. of H2O2 = 30 / 2 = 17
Hence strength of H2O2 solution = Normality × Eq. wt = 0.1 × 17 = 1.7 g/litre
Percentage strength of H2O2 = $$\frac{1.7 \times 100}{1000}=0.17 \%$$

Step 3 : To determine the volume strength of H2O2 solution.
Consider the chemical equation 2H2O268g → 2H2O + O222400ml atNTP
Now 68 g of H2O2 give O2 at NTP = 22400 ml
1.7g of H2O2 will give O2 = $$\frac{22400}{68} \times 1.7=560 \mathrm{ml}$$
But 1.7 g of H2O2 are present in 1000 ml of H2O2 solution.
Hence 1000 ml of H2O2 solution gives 560 ml of O2 at NTP
1ml of H2O2 solution gives = $$\frac { 560 }{ 1000 }$$ = 0.56 ml of O2at NTP
Volume strength of H2O2 solution = 0.56

Question 20.
One litre of a sample of hard water contains Img of CaCl2 and 1 mg of MgCl2 Find out the total hardness in terms of parts of CaCO3 per 106 parts of water by mass, (i) Mol. Mass of CaCl2 = 111
Now lllg CaCl2 = lOOg of CaCO3
1 mg of CaCl2 = $$\frac { 100 }{ 111 }$$ × 1 mg of CaCO3= 0.9 mg of CaCO3

(ii) Mol. Mass of MgCk = 95
Now 95g of MgCl2 = lOOg of CaCO3
1 mg of MgCl2 = $$\frac { 100 }{ 95 }$$ × 1 mg of CaCO3 = 1.05 mg of CaCO3
Thus, 1 litre of hard water contain = 0.90 + 1.05 = 1.95 mg of CaCO3.

Question 21.
A 5.0 cm3 solution of H2O2 liberates 0.50 g of iodine from an acidified K1 solution. Calculate the strength of H2O2 solution in terms of volume strength at STP.
(a) 2K1 + H2SO4 + H2O → K2SO4 + 2H2O +I2
From the above equation, H2O2 s I2 (both are required)
34g of H2O2 = 254g of I2
∴ 0.508 g of I2 will be liberated from H2O2 = $$\frac { 34 }{ 254 }$$ x 0.508 = 0.068g

(b) The decomposition of H202 occurs as
2H2O22X34 = 68g → 2H2O + O222400 cm3 at NTP
∴ 0.068 of H2O upon decomposition will give O2 = $$\frac { 22400 }{ 68 }$$ x 0.068 = 22.4ml

(c) Now 5.0 cm3 of H2O2 solution gives O2 = 22.4cm3 at NTP
∴ 1.0 cm3 of H2O2 solution gives O2 = $$\frac { 22.4 }{ 5 }$$ = 4.48 cm3 at NTP
Thus volume strength of give H2O2 solution = 4.48

Question 22.
Calculate molarity and normality of 20 volume of H2O2. What is its mass percentage?
vol. of H2O2 means 1 ml of H2O2 gives 20ml of O2 at STP

22400 ml of O2 of STP is given by 68g of H2O2
20 ml of O2 at STP is given by $$\frac { 68 }{ 22400 }$$ x 20g of H2 = 0.0606 H2O2
1000 ml of H2O2 contains 0.0606 × 1000 = 60.6 = 60.6
∴ Molarity = $$\frac{60.6}{\text { Mol. wt of } \mathrm{H}_{2} \mathrm{O}_{2}}$$
∴ M = $$\frac { 60.6 }{ 34.0 }$$ = 1.78 $$\left[\because \mathrm{Eqwt}=\frac{\mathrm{mol} \mathrm{wt}}{2}\right]$$

Question 23.
20 ml of solution having 0.2 g of impure H2O2 reacts with 0.316 of KMnO4 in acidic medium. Calculate (a) Purity of H2O2 (b) Volume of dry oxygen evolved at 0° C and 750 mm pressure.
2MnO4(aq) + 6H+ (aq) + 5H2O2(aq) → 2Mn2+(aq) + 8H2O(l) + 50(g)
158 x 2 g of KMnO4 reacts with 34 × 5 g of H2O2
0.316 g of KMnO4 will react with $$\frac { 170 }{ 0.2 }$$ x 0.316 g of H2O2 = 0.169 g of H2O2
=> Percentage purity of H2O2 = $$\frac { 0.169 }{ 0.2 }$$ x 100 = 85%
Also 316 g of KMn04 at STP produces 5 × 22 L of O2

Conversion to 750 mm pressure 760 x 0.112 = x × 750 X = 0.113 L

## Karnataka 1st PUC Accountancy Question Bank Chapter 12 Applications of Computers in Accounting

### 1st PUC Applications of Computers in Accounting One Mark and Two Marks Questions and Answers

Question 1.
Give the meaning of computer.
Computer is an electronic device/Machine, which is capable of performing a variety of operations as instructed by operator.

Question 2.
State any two elements of computer system Answer: Two elements of computer system are:

1. Hardware: A physical components, it includes key board, mouse, monitor etc.
2. Software: A set of programmes, which is helpful to work with Hardware.

Question 3.
State any two components of computer.
Two Components of computer are:

1. Input unit
2. Central Processing unit (CPU)
3. Output unit.

Question 4.
State any two units of cpu.
Two units of CPU are:
(a) Arithmetic and Logic unit (ALU)
(b) Memory unit
(c) Control unit

Question 5.
What do you mean by super computers?
It is a type of computer. It is large in size and their storage capacity is also very large. They work with a super speed.

Question 6.
Give the meaning of micro computers.
It is a type of computer. It is very small in size. The memory power and speed of computer is limited.

Question 7.
What are mini computers?
Mini computer is comparatively small in size and less cost. The memory and speed is medium.

Question 8.
What do you mean by mainframe computers?
A large computer called main frame computer. Its components are fitted in large frame.

Question 9.
State any two types of computers.
The types of computer are:

1. Super Computer
2. Main Frame Computer
3. Mini Computer
4. Micro Computer.

Question 10.
Give the meaning of flow chart.
A Flow Chart is a pictorial representation of an algorithm that uses symbols to denote different types of instructions. The actual instructions are written with in the boxes using clean and concise statements.

Question 11.
Write any two symbols of a flow chart.
Two symbols of flow charts are:
(a) Terminal symbol
(b) Input – output symbol

Question 12.
What is Accounting Information System (AIS)?
AIS is a transaction based in formation system as it deals with the economic events taking place in the enterprise.

Question 13.
What is Management Information System (MIS)?
MIS is a system that provides the information necessary to take decisions and manage an organisation effectively.

Question 14.
Give the meaning of automation of accounting.
Automated accounting is an approach to maintaining upto – date accounting records with the aid of accounting softward.

Question 15.
What do you mean by report?
Report is the official explanation to the appointing authority. Auto mated accounting provides report as per the requirement of organisation.

Question 16.
It is a source of accounting system software. The accounting software available, off the shelf are Ready made software.

Question 17.
What is customised software?
The term customised software means making changes in the ready made software to suit the specific requirement of the user

Question 18.
State the meaning of tailor-made software.
The term ‘Tailor – made software refers to designing and developing user specific software.

Question 19.
What is meant by Computerised Accounting?
Computerised Accounting is a business programme designated to provide experience in utilizing various data base and word processing programs. This program is Job Oriented curriculum designed to work closely with business.

Question 20.
State two features of Computerised Accounting.
Following are the two features of Computerised Accounting:
(a) It is an accounting information system which deals with transactions which are of financial nature and can be expressed in terms of money.
(b) Data accuracy and user friendly.
(c) It is simple and well structured information system defined by professional bodies.

Question 21.
State any two differences between Manual Accounting and Computerised Accounting.
Following are the two differences between Manual Accounting and Computerised Accounting.

 Manual A/c Computer A/c (a) Manual Accounting consuming is more time (a) Computerised Accounting is less time consuming. (b) Manual Accounting requires more man power (b) Computerised Accounting can be managed by only one person.

Question 22.
State any two advantages of Computerised Accounting.
Following are the two advantages of Computerised Accounting:
(a) It provides accounting and statutory reports to the different users.
(b) It provides the record of accounting information or transactions which have taken place ‘ in an organisation.

Question 23.
State any two limitations of computerised Accounting.
Following are the two limitations of the Computerised Accounting:
(a) Computerised Accounting requires more financial feasibility.
(b) It requires data security to be provided by the software to avoid manipulation by the multi users.

Question 24.
State any two factors to be considered while introducing Computerised Accounting.
Following are the two factors which should be taken into consideration while introducing Computerised Accounting.
(a) Flexibility: Computerised Accounting system needs to be flexible and capable of adapting to the changes in the business environment and information technology.

(b) Reliability: Computerised Accounting must be designed to ensure that they do not accept erroneous data or incomplete records.

Question 25.
State any two areas in which Computerised Accounting is commonly used.
Following are the two areas in which Computerised Accounting is commonly used.
(a) Payroll Accounting
(b) Stores Accounting.

Question 26.
State any two important aspects of Computerised Accounting.
Following are the two important aspects of Computerised Accounting.
(a) Data Processing

Question 27.
What is meant by Data Processing?
Data Processing is defined as series of actions or operations that convert collection of facts and figures into useful information.

Question 28.
What is meant by data representation?
Data representation is related to storage of data, processing of data and interpretation of data to receive required results. It is basically of two types namely characters and numbers.

Question 29.
What is meant by concept of Computer files?
Computer files are either programs or data. A program is a set of instructions given to computer and data is a collection of financial information that is needed to process the programs.

Question 30.
What is meant by Accounting Package?
Accounting Package means a collection of programs which process accounting information or data to provide required results in the form of financial statements to users.

Question 31.
What is meant by Tally?
Tally is an accounting package used to maintain day to day transactions to prepare financial statements of a business organisation relating to Income, Expenditure, Assets and Liabilities.

Question 32.
What is meant by Voucher Entry?
Voucher entry is a proof of transaction which is also copy of transaction.

Question 33.
What is meant by Window Based Business Accounting Packages?
Window based accounting packages are used in recording, classifying and summarising transactions and events which are of financial character and interpreting the results there of.

Question 34.
Name any two window based business accounting packages.
The two window based accounting packages are:
(a) Tally
(b) MS-Excel

Question 35.
What is file in Computerised Accounting?
A file is a collection of organised records related to each other.

Question 1.
State the different elements of a computer system.
A computer system is mainly composed of the following six elements:
Hardware: It includes all the physical components of a computer such as, keyboard, mouse, monitor, processor, etc. These can be touched and a user inputs commands through them. Software: It is referred to a set of the programs that enables a computer to perform its tasks or commands given by the user. There are following six types of software.
a. Operating System
b. Utility Programs
c. Application Software
d. Language Processors .
e. System Software
f. Connectivity Software

People: It constitutes the most important part of a computer system. It basically refers to the individuals or the users who interact with the computer through the use of hardware and software. The following are the people who are involved in a computer system.
a. System Analysts
b. Operators
c. Programmers

Procedures: A series of operations that are executed in a certain manner in order to achieve a desired set of results is known as ‘Procedures’. There are mainly following three types of procedures.
a. Hardware-oriented Procedures
b. Software-oriented Procedures
c. Internal Procedures

Data: The facts that are gathered and entered into a computer system is known as ‘Data’. It may comprise of numbers, text, graphics, etc.

Connectivity: This refers to the manner, in which a computer system is connected to the other electronic devices through telephone lines, microwave transmission, satellite link, etc., is known as ‘Connectivity’.

Question 2.
List the distinctive advantages of a computer system over a manual system.
The following are some of the distinctive advantages of a computer system over a manual system.
a. High speed
b. Accuracy
c. Reliability
e. Storage
d. Versatility

Question 3.
Draw block diagram showing the main components of a computer.

Question 4.
Give three examples of a Transaction Processing System.
Transaction Processing System (TPS) refers to a computerised system that records, processes, validates and stores routine transactions that occur in various functional areas of a business on daily basis. Some of the examples of Transaction Processing System- a.Fe enlisted as:
a. Automatic Teller Machine (ATMs): These are those machines that handle the bank transactions through the use of specialised computer programs.

b. Payroll Applications: These are the applications that help to execute payroll programs using terminal and online processing. These are commonly used for preparing payroll or salary of the employees.

c. Order Processing: With the help of TPS applications, orders are collected from clients either manually or through mails and telephonic calls. Thereafter, these orders are processed to initiate invoicing, account receivables and inventory control processing. These are now-a-days widely used in almost every spheres of business, such as online purchasing of tickets, online booking, etc.

Question 5.
What is Accounting Information System?
An Accounting Information System (AIS) is a system that identifies, collects, processes, summarises, generates and presents information about a business organisation to a wide variety of users.

Question 6.
State the various essential features of an accounting report.
The following are the various features of an accounting report:
(a) Relevance
(b) Accuracy
(c) Timeliness
(d) Conciseness
(e) Completeness

Question 7.
Name three components of a Transaction Processing System.
The following are three main components of a Transaction Processing System (TPS):
(a) Input: A computerised accounting system accepts the complete transaction data as input through the process of data collection, data editing, data validation and data manipulation.

(b) Storage: The system stores the inputted data in computer storage media such ashard disk.

(c) Output: The stored data, through the process of report generation and query support can be retrieved and processed as and when required for generating an accounting report as output.

Question 8.
Give example of the relationship between a Human Resource Information System and MIS.
Management Information System (MIS) is a planned system of collecting, processing,storing and disseminating the data in the form of information to perform the task of decision making and management of an organisation.

Human Resource Information System (HRIS) maintains the records of the employees and prepares salaries and wages payable to them.

Relationship between MIS and HRIS
HRIS provides MIS with the information such as, the qualifications, skills, experiences and past performances of an individual employee. The MIS in turn uses this information to take appropriate decisions. This helps in placing the right person with right qualities at right job positions. This also helps in making decisions regarding promotions and increments of the employees.

Question 9.
Explain the components of computer.
The functional components of computer system are:
1. Input unit: It controls various input devices which are used for entering data into the computer system. Key board and mouse are the input device.

2. Central Processing unit: It is the Brain of computers. It processes all the functions ofcomputer. It controls the flow of data by directing the data to enter system. It has 3 main units they are:
(a) (ALU) Arithmetic and Logic unit: It is responsible for performing all the arithmetic computations and logical operations involving comparisons among variables.
(b) Memory unit
(c) Control unit

3. Output unit: After processing data, the information produced according to a set of instruction need to be made available to user in a human readable and understandable form.

Question 10.
State the areas in which computerised accounting is commonly used.
Computer Accounting is commonly used in the following areas.
(a) Transactions Processing.
(b) Payroll accounting.
(c) Debtors accounting.
(d) Stores accounting.
(e) Preparation of budget.
(f) Preparation of financial statements.

Question 11.
Explain any five features of Accounting Information System
The features of the computerised Accounting are:
(a) It deals with transactions which are of financial nature and can be expressed interms of money.
(b) It deals with transactions, information to customers, share holders, statutory authorities and manager.
(c) It is simple and well structured accounting system based on accounting principles and procedures.
(d) It is used to prepare financial statements, budgets and forecasts.
(e) The source of data is mainly internal to the enterprise and data bases one well defined, integrated anti controlled.
(f) It is subject to greater risk of security and more prone to unauthorised access and computer crimes.

Question 12.
Explain the types ofManagement Information System (MIS) reports
The different types of MIS reports are:
1. summary report: It summarises all activities of the organisation and present in the form of summary reports. Ex: P & L a/c, Balance sheet.
2. Customer /supplier reports: According to the specifications of the management it will be prepared. Ex: Purchase analysis, reminder letter etc.
3. Demand reports: This report will be prepared only when the management requests them. Ex: Bad debts report etc.
4. Exception reports: According to the conditions or exceptions the report is prepared.
5. Responsibility reports: The MIS streetcars specifies the premises of management, responsibilities. Ex: Cash position report etc.

Question 13.
Explain the differences between Manual Accounting and Computerised Accounting.
Following are the differences between manual accounting and computerised accounting:

 S. No. Manual Accounting Computerised Accounting 1. It is more time consuming. It is less time consuming. 2. It requires more paperwork. It requires less paper work. 3. Retrieval of data is difficult. Retrieval of data in very easy. 4. Requires more man power. Requires less man power. 5. Modifying records is difficult. Modifying records is easy. 6. It is more prone to errors. It is reliable and error-free.

Question 14.
Explain any five advantages of computerised accounting system.
The advantages of computerised accounting are as follows:
(a) It is less time consuming in preparing financial statements.
(b) It is more reliable and error-free.
(c) It requires less man power to prepare accounts of an organisation.
(d) it is very easy to modify records of accounts.
(e) it requires less paper work.
(f) Retrieval of data is very easy in this system

Question 15.
Explain the limitations of Computerised Accounting.
Following are the limitations of the computerised Accounting:
(a) It is subject to greater degree of risk of security and more prone to computer crimes.
(b) It depends on power supply to run the computer.
(c) A person has to be computer literate to use computer accounting.
(d) It requires highly reliable system to record day today transactions of business to provide accurate results.

Question 16.
Explain the various types of accounting software.
Window based accounting packages are used in classifying, summarising transactions and events which are of financial character and interpreting the results there of.
The different window based business accounting packages are :
(a) Tally.
(b) MS-Excel.
Tally is user friendly software package and can be even be used by a new user. It is flexible and can be customised to suit daily work schedule and needs like customising voucher, balance sheet, etc. Tally has high security against data tampering to access and use of the data.

Question 17.

 Advantages Dis-advantages It is cost effective The output in physical form is a slow process. It saves time and customised services. It grouping of accounts is in correct, it will lead to misleading results. The software are readily available and used by a number of users. It does not have the facility of secondary back up stored data. In case of loss of data cannot be recovered. After sales services are provided. So, maintenance is very easy. The software developed by experience, so practical problems are very less

Question 18.

 Advantages Dis-advantages Well Trained users use the soft ware. So maximum utilisation possible The cost of development and Maintenance is higher compare to other software. It always user specific, takes, care of the accounting reports & MIS. Conversion take large time form one level to other level. The problems faced can be countered immediately. So maintenance is goods It grouping of accounts is in correct will leads to misleading results.

Question 19.
What are the factors to be considered while introducing Computerised Accounting in a Business Concern?
Following are the factors to be considered while introducing Computerised Accounting in a Business Concern.
(a) Efficiency: Cost effectiveness is an important factor to be considered while introducing Computer Accounting.

(b) Flexibility: A business concern should be capable of adapting to changes in business environment. Hence the flexibility factor has to be taken into consideration.

(c) Simplicity: It should be simple and user friendly to introduce in a business organisations.

(d) Reliability: Reliability is another factor to be considered based on accounting principles and procedures while introducing computerised accounting in business.

(e) User acceptance: User acceptance and involvement is also considered in adopting Computer Accounting.

Question 20.
State the important aspects of computerised accounting.
Following are the important aspects of Computer Accounting.
(a) Data Processing.
(b) Data representation
(d) Word processing
(e) Tally
(f) Window based business accounting packages.

Question 21.
The advantages of data base systems are:
(a) The integration and sharing of data files minimises the duplication and redundancy of data to a great extent.
(b) Integration of data files also result in a considerable savings of storage space in data entry and data storage costs.
(c) Faster preparation of information to support non-recurring tasks and changing conditions is possible.
(d) Updation of data becomes easier due to integration of files.
(e) It is simple and reliable system.
(f) The query language facility helps non-programming personnel to access the data-base for information needed without the help of any programmer.

Disadvantages of data base system are:
(a) More complex and expensive software resources are required.
(b) Sophisticated security measures must be implemented to prevent unauthorised access of data.
(c) Hardware or software failures might result in destruction of vital data base contents.

Question 22.
Briefly explain the types of files.
The different types of files are:

1. Master file: This file contains all records and it is a permanent file for information.
2. Transaction file: There files are created to record the transactions and keep detailed information.
3. Reference file: In order to retrieve a record from a file, the reference file is searched to find out where the record could be located.
4. Table files: It is a price list file.
5. Report files: It consist of reports created using the information from other files.
6. Historical files: These files are used to make comparisons between two periods.
7. Back up files: As a safety measure, copies of files are made.

Question 23.
What is meant by accounting package? State the contents of it?
Accounting package is defined as processing transactions, accounting data to prepare financial statements and management reports under the control of accounting principle and procedures to the requirements of users.
The contents of accounting packages are:
(a) Input (Transactions).
(b) Process (Processing accounting data).
(c) Output (Financial statements and management reports).
(d) Control (Accounting principles and procedures)

Question 24.
State the list of Accounts.
The list of accounts used in computerised accounting are related to:
(a) Assets.
(b) Liabilities.
(c) Revenue.
(d) Expenses.

The output of computerised accounting system are related to:
(a) Financial Statements.
(b) Management reports (Rates, expenses, Analysed reports)
(c) Output documents like customer invoice, material purchase order, pay cheques, etc.

1st PUC Applications of Computers in Accounting Long Answers

Question 1.
‘An organisation is a collection of interdependent decision-making units that exists to pursue organisational objectives. In the light of this statement, explain the relationship between information and decisions. Also explain the role of Transaction Processing System in facilitating the decision-making process in business organisations.
An organisation consists of various interdependent decision making units at every level of management and department. All these separate departments take decisions for their respective fields to achieve the desired common organisational objectives. The organisation as a whole needs to set its targets, draft plans and formulate various policies. These activities are based on the information (in form of data) regarding the past experiences and expected future conditions.

It is on the basis of this information that an organisation allocates its resources and attempts to accomplish its determined targets. Thus, it can be said that on one hand, information facilitates the decision making process while on the other hand, decisions took in the past acts as a pool of information in the future.

In this aspect, information forms the most crucial part of today ’s business environment this context, Transaction Processing System (TPS) has emerged as crucial component of the business operations. Transaction Processing System (TPS) refers to a computerised system that records, processes, validates and stores routine transactions that occur in various functional areas of a business on daily basis.

This system facilitates the decision making in a business organisation through the following processes:
(a) Data Collection: The TPS collects all the required data to complete one or more transactions. The data can be collected either manually or through other devices suchas scanners and point of sale equipment’s.

(b) Data Editing: The system checks the data for its accuracy, correctness and completeness.

(c) Data Validation: It refers to a process, where TPS verifies the data for its correctness and rectifies the errors, if detected.

(d) Data Manipulation: TPS performs the process of calculation, then processes and analyses the inputted data on a pre-set design.

(e) Data Storage: It places or stores the data in one or more database.

(f) Output Generation: TPS helps in creating and generating reports and also presents the reports generated in a pre-designed format either as hardcopy or softcopy.

(g) Query Support: TPS provides a mechanism enabling its users to raise’a query upon the stored data and extract the required information in required format as and when the need arises.

Question 2.
Explain, using examples, the relationship between the organisational MIS and the other functional information system in an organisation. Describe how AlSreceives and provides information to other functional MIS.
Relationship between the organisational MIS and the other functional information system in an organisation:
1. MIS is a planned system of collecting, processing, storing and disseminating the data in the form of information to perform the task of decision making and management of an organisation.

2. An organisation basically operates in an environment, which is surrounded by its suppliers and customers. The informational needs of the organisation emerge from the business processes stratified into its various functional areas. Thus, in this sense, MIS has functional relationship with other functional management information system namely Manufacturing Information System, Human Resource Information System, Accounting Information System and Marketing Information System.

3. MIS receives information from these other functional information systems and uses the . received information to take appropriate decisions.

An Accounting Information System (AIS) is a system that identifies, collects, processes, summarises, generates and presents information about a business organisation to a wide variety of users. It is an important component of MIS. It receives and provides information to the various sub-systems of the MIS
Relationship between AIS, Manufacturing Information System and Human Resource

Information System
The Human Resource Department sends a list of workers to the Manufacturing Department. The Manufacturing Department on the basis of this information prepares a report on the performance of each worker and deductions to be made from the wages, if any. There after, this report is send to both Accounts Department as well as to Human Resource Department. After this, the Human Resource Department sends report to the Accounts Department to pay the wages.

The Accounts Department with the help of these reports calculates the amount payable and statutory dues and subsequently,makes the final payments to the workers. The report of the final payments is send to the HR Department and the Manufacturing Department by the Accounts Department.

Relationship between AIS and Manufacturing Information System
Business processes in the Manufacturing Department include the following activities:
a. Preparation of Plans and Schedules
b. Issue of Material Requisition Form and Job Cards
c. Issue of Stock and Inventory
d. Issue of Raw Material Procurement Orders
e. Handling Supplier Invoices
f. Payments to Suppliers

The AIS would accordingly include the process of:
b. Payments to Suppliers
c. Preparing Inventory Status Reports
d. Preparing Reports of Accounts Payable

Relationship between AIS and Marketing Information System
Business processes in the Marketing and Sales Department involve the following activities:
a. Inquiry Process
b. Creation of Contacts
c. Entry of Orders
d. Dispatching Goods
e. Generation of Bills to Customers

The AIS would accordingly include the following activities.
a. Processing of Sales Orders
b. Authorisation of Credit
c. Keeping Custody of the Goods
d. Inventory Status
e. Shipping Details
‘An accounting report is essential report which must be able to fulfil certain basic criteria’.

Question 3
Explain? List the various types of accounting reports.
When the collected data is processed and manipulated in a useful sense that can be understood by the users without any ambiguity, then it becomes information. When this relevant information is further summarised to meet a particular aim, it is called a report.

The content and the design of the report depend upon the level of management to which it is to be submitted. The various decisions are to be made on the basis of this report.

Irrespective of the content and design, every accounting report must fulfill the following criteria:
a. Relevance
b. Timeliness
c. Accuracy
d. Completeness Summarisation
The various types of reports used in MIS can be broadly categorised as follows
(a) Summary Reports: These are the reports that summarise all the activities of an organisation.

(b) Demand Reports: These are the reports that are prepared on the request and need of the management.

(c) Customer/Supplier Reports: These are the reports that are prepared as per the specifications of the management showing various aspects of the suppliers/customers.

(d) Exception Reports: These are the reports that are prepared in accordance with some specific conditions or exceptions.

(e) Responsibility Reports: These reports are prepared by the managers who are responsible for their respective departments.

Describe the various elements of a computer system and explain the distinctive features of a computer system and manual system.
A computer system is ideally composed of the following six elements:
1. Hardware: It includes all the physical components of a computer such as, keyboard, mouse, monitor, processor, etc. These can be touched and a user inputs commands through them.

2. Software: It is referred to a set of the programs that enables a computer to perform its tasks or commands given by the user. There are following six types of software.

a. Operating System: It is an integrated set of specialised programs that are meant to manage and control the resources of a computer. They make the computer userinter active, i.e. user-friendly. It means that operating system forms an interactive link between the user and the computer hardware.

b. Utility Programs: Utility Programs refer to the set of pre-written computer programs that are designed to perform certain supporting operations. Most of the utility software are highly specialised and are specially designed to perform a single task or a small range of tasks.

c. Application Software: These are user-oriented programs that are designed and developed for performing certain specified tasks.

d. Language Processors: These are the software that interpret or translate a program language into a machine language.

e. System Software: These are the software that controls the internal functions of the system such as reading data from the input devices.

f. Connectivity Software: These are the software that creates and controls the connection between a computer and a server with the purpose of sharing the data.

3. People: It constitutes the most important part of a computer system. It basically refers to the individuals or the users who interact with the computer through the use of hardware and software. The following are the people who are involved in a computer system.
a. System Analyst: They are the people who design the data processing system.
b. Operators: They are the people who write programs to implement the data processing system.
c. Programmers: They are the people who participate in operating the computers.

4. Procedures: A series of operations that are executed in a certain manner in order to achieve a desired set of results is known as ‘Procedures’. There are mainly following three types of procedures.
a. Hardware Oriented Procedures: Hardware Oriented Procedures provide details about various components of a computer and their uses.

b. Software Oriented Procedures: Software Oriented Procedures provide detailed set of instructions required for using the software of a computer system.

c. Internal Procedures: These procedures help in sequencing the operation or working of each sub-set of overall computer system.

5. Data: It refers to the facts that are gathered and entered into a computer system. It may comprise of numbers, text, graphics, etc.

6. Connectivity: This refers to the manner, in which a computer system is connected to the other electronic devices through telephone lines, microwave transmission, satellite link, etc., is known as ‘Connectivity’.
The mentioned below are some distinctive features of a computer system and a manual system.
1. Accuracy: The computations and operations performed by a computer are highly accurate and correct. If any error is detected it may be due to input of the wrong data or wrong command by the user. As against this, in manual system the results generated or produced by the human beings are not very accurate due to carelessness, boredom and fatigue.

2. Speed: Computer systems require far less time than the manual systems in performing a task. Modem computers can perform 100 million calculations per second.

3. Reliability: It may be beyond the human capabilities to work continuously for long hours. Often people get tired, lack concentration and may feel mental stress while working out huge volume of data that involves tedious calculations. Computer systems overcome these limitations very easily. A computer can easily perform variety of tasks with great precision and accuracy, thereby making the results highly reliable.

Versatility: Computers are designed to perform a variety of task and has wide application in various areas such as, business, industry, etc. As against this, in manual systems human beings can perform only a few specialised tasks and thus are lesser versatile.

4. Storage: Computers have a huge storage capacity and can store huge volume of data in a very small physical space. For example a typical main frame computer can store billions of characters and thousands of graphic images. As against this, the capabilities of manual system are no where close to this.

## Karnataka 1st PUC Accountancy Question Bank Chapter 2 Theory Base of Accounting

### 1st PUC Accountancy Theory Base of Accounting One Mark Questions and Answers

Question 1.
What is the need for theory base accounting?
Theory base accountancy makes accounting information meaningful for internal and external uses. Such theory make information is reliable and comparable.

Question 2.
What is accounting concepts?
Accounting concepts means assumptions upon which accounting is based and recorded.

Question 3.
What is accounting conventions?
Accounting conventions refers to customs, traditions, usages or practices followed by accountants as guide for preparation of financial statements.

Question 4.
What is revenue said to be recognized?
“Revenue is said to be recognised from sale of goods, or services only when revenue is actually realised”

Question 5.
Expand GAAP.
Generally Accepted Accounting Principles: GAAP.

Question 6.
What is accrual concept of accounting?
This concept distinguish between cash received and receivable, cash paid and payable on various income or expenees of business.

Question 7.
What do you mean by double entry system of Book Keeping?
It is a method of book keeping. Double entry system means “The method of recording of two fold aspects of a transactions.

Question 8.
What is single entry system of book-keeping?
It is a method of Book-keeping where both the aspects are not recorded, and for a few transactions none of the aspects is recorded.

Question 9.
Write any two Accounting standards, accepted under IAS.
As 1. Disclosure of Accounting Policies As 2. Valuation of Inventories.

Question 10.
What is cost concept?
An assets acquired by a concern is recorded in the books of accounts at cost called cost concept.

Question 11.
Write the accounting equation.
Accounting equation is Assets = Liabilities + Capitals.

Question 12.
Find out the value of Liability, if capital is 50,000 and Assets is 70,000.
Liability = Assets – Capital ⇒ Liability = 70,000 – 50,000
Liability = 20,000.

Question 13.
Find out capital, if liability is 70000, and Assets is 200000.
Capital = Assets -Liability ⇒ Capital = 2,00,000 – 70,000
Capital = 1,30,000.

Question 14.
Find out Assets, if capital is 60000 and Liability is 90000.
Assets = Capital + Liability ⇒ Assets = 60,000 + 9,0,000
Assets = 1,50,000.

Question 15.
What is Accounting cycles?
It refers to the flow of accounting data, in the course of accounting during the period of accounting.

Question 16.
Write any two disadvantages of double entry system.
The disadvantages of double entry system are :

1. It is a costly
2. It requires special knowledge and skills to maintain the accounts.

Question 17.
Write any two features of double entry system.
The two features of double entry system are :

1. It maintain complete record of all transactions.
2. It is a costly system and requires a specialised skills to maintain.

Question 18.
State the two systems of book-keeping.
The two systems of book-keeping are :

1. Single entry system of book-keeping.
2. Double.entry system of book-keeping.

Question 19.
Write the meaning of an account.
An account refers to statement of business transactions relating to person, income, expenses related to a particular period.

Question 20.
Mention any one merit of single entry system of accounting.

Question 21.
Complete the following work sheet:
(i) If a firm believes that some of its debtors may default?. It should act on this by making sure that all possible losses are recorded in the books. This is an example of the __________ concept.
(ii) The fact that a business is separate and distinguishable from its owner is best exemplified by the _________ concept.
(iii) Everything a firm owns, it also owns out to somebody. This’ co-incidence is explained _____________ by the concept.
(iv) The ____________ concept states that if straight line method of depreciation is used in one year, then it should also be used in the next year.
(v) A firm may hold stock which is heavily in demand. Consequently, the market value of this stock may be increased. Normal accounting procedure is to ignore this because of the ____________  .
(vi) If a firm receives an order for goods, it would not be included in the sales figure owing to the ____________
(vii) The management of a firm is remarkably incompetent, but the firms, accountants cannot take this into account while preparing book of accounts because of concept ____________.
(i) The conservatism concept.
(iii) The dual aspect concept.
(iv) The consistency concept
(v) Conservatism concept
(vi) The revenue recognition concept
(vii) The money measurement concept.

### 1st PUC Accountancy Theory Base of Accounting Two Marks Questions and Answers

Question 1.
Why is necessary for accountancy to assume that business will remain a going concern?
According to this the assumption is made that “Every business is carried on with a view to ’ continue it for an indefinite period of time in future and not to liquidate the affairs.

Question 2.
Write any four concepts of accounting.

1. Money measurement concepts
2. Dual concepts
4. Continuity concept.

Question 3.
Mention any four accounting conventions.

1. Convention of materiality
2. Convention of conservatism
3. Convention of consistency
4. Full disclosure.

Question 4.
What is money measurement concept?
In accounting, a record is made only of those transactions which can be expressed in terms of money called money measurement concept.

Question 5.
Write any two assumptions of double entry system.
The assumptions of double entry system of book keeping are :

1. Every transactions affects the financial position in two ways.
2. The effect of change is in opposite directions.
3. The benefit measured in terms of money.

Question 6.
Write any two advantages of double entry system.
The advantages of double entry systems are :

1. It maintains complete record of all transactions.
2. The correctness of records can be verified easily.
3. It helps to ascertain correct profit and loss of the business.

Question 7.
Why it is necessary for accountants to assume that business entity will remain a going concern?
Going Concern Concept assumes that the business entity will continue its operation for an indefinite period of time. It is necessary to assume so, as it helps to bifurcate revenue expenditure (i.e. expenditure related to current year), and capital expenditure (i.e. expenditure whose benefits accrue over a period of time).

Question 8.
When should revenue be recognized? Are there exceptions to the general rule?
Revenue should be recognized when sales take place either in cash or credit and /or right to receive income from any source is established. Revenue is not recognized, in case, if the income or payment is received in advance or the. payment is actually received from the debtors. In a nutshell, revenue will be recognized when the right to receive income is established.
The exceptions to this rule are given below.

• Hire purchase: When goods are sold on hire-purchase system, the amount received in installments is treated as revenue.
• Long term construction contract: The long term projects like construction of dams, highways, etc. have long gestation period. Income is recognized on proportionate basis of work certified and not on the completion of contract.

Question 9.
What is the basic accounting equation?
The basic accounting equation is Assets = Liabilities + Capital
It means that, the monetary value of all assets of a firm is equal to the total claims, viz. owners and outsiders.

Question 10.
The realization concept determines when goods sent on credit to customers are to be included in the sales figure for the purpose of computing the profit or loss for the accounting period. This of the following tends to be used in practice to determine when to include a transaction in the sales figure for the period. When the goods have been:

a. Dispatched
b. Invoiced
c. Delivered
d. Paid for

According to the realization concept. Revenue is recognized when an obligation to receive the amount arises. When the goods are invoiced, it is treated as the transfer of ownership of goods from the seller to the buyer and hence the revenue is recognized.

Question 11.
What is the need for theory base accounting?
Theory base accountancy makes accounting information meaningful for internal and external uses. Such theory make information is reliable and comparable.

Question 12.
What is accounting concepts?
Accounting concepts means assumptions upon which accounting is based and recorded.

Question 13.
What is accounting conventions?
Accounting conventions refers to customs, traditions, usages or practices followed by accountants as guide for preparation of financial statements.

Question 14.
Why is necessary for accountancy to assume that business will remain a going concern?
According to this the assumption is made that “Every business is carried on with a view to continue it for an indefinite period of time in future and not to liquidate the affairs.

Question 15.
What is revenue said to be recognized? Are there exceptions to the general rule?
“Revenue is said to be recognised from sale of goods, or services only when revenue is actually realsied”

Question 16.
Expand GAAP.
Generally Accepted Accounting Principles.

Question 17.
Write any four concepts of accounting.

1. Money measurement concepts
2. Dual concepts
4. Continuity concept.

Question 18.
Mention any four accounting conventions.

1. Convention of materiality
2. Convention of conservatism
3. Convention of consistancy
4. Full disclosure.

Question 19.
What is accrual concept of accounting?
This concept distinguish between cash received and receivable, cash paid and payable on various income or expenees of business.

Question 20.
What do you mean by double entry system of Book Keeping?
It is a method of book keeping. Double entry system means “The method of recording of two fold aspects of a transactions.

Question 21.
What is single entry system of book-keeping?
It is a method of Book-keeping where both the aspects are not recorded, and for a few transactions none of the aspects is recorded.

Question 22.
Write any two Accounting standards, accepted under IAS.
As 1. Disclosure of Accounting Policies
As 2. Valuation of Inventories.

Question 13.
What is money measurement concept?
In accounting, a record is made only of those transactions which can be expressed in terms of money called money measurement concept.

Question 24.
What is cost concept?
An assets acquired by a concern is recorded in the books of accounts at cost called cost concept.

Question 25.
Write the accounting equation.
Accounting equation is: Assets = Liabilities + Capital.

Question 16.
Find out the value of Liability, if capital is 50,000 and Assets is 70,000.
Liability = Assets – Capital
Liability = 70,000 – 50,000 Liability = 20,000.

Question 17.
Find out capital, if liability is 70000, and Assets is 200000.
Capital = Assets – Liability
capital = 2,00,000 – 70,000
capital = 1,30,000.

Question 18.
Find out Assets, if capital is 60000 and Liability is 90000.
Assets = Capital + Liability
Assets = 60,000 + 90,000
Assets = 1,50,000.

Question 19.
What is Accounting cycles?
It refers to the flow of accounting data, in the course of accounting during the period of accounting.

Question 20.
Write any two assumptions of double entry system.
The assumptions of double entry system of book keeping are :

1. Every transactions affects the financial position in two ways.
2. The effect of change is in opposite directions.
3. The benifit measured in terms of money.

Question 21.
Write any two advantages of double entry system.
The advantages of double entry systems are :

1. It maintains complete record of all transactions.
2. The correctness of records can be verified easily.
3. It helps to ascertain correct profit and loss of the business.

Question 22.
Write any two disadvantages of double entry system.
The disadvantages of double entry system are :

1.  It is a costly system
2. It requires special knowledge and skills to maintain the accounts.

Question 23.
Write any two features of double entry system.
The two features of double entry system are :

1. It maintain complete record of all transactions.
2. It is a costly system and requires a specialised skills to maintain.

Question 24.
State the two systems of book-keeping.
The two systems of book-keeping are :

1. Single entry system of book-keeping.
2. Double entry system of book-keeping.

Question 25.
Write the meaning of an account.
An account refers to statement of business transactions relating to person, income, expenses related to a particular period.

### 1st PUC Accountancy Theory Base of Accounting One Mark Questions and Answers

Question 1.
Explain the different accounting concepts.
Accounting concepts are basic assumptions and conditions on which the accounting is based, the different concept of accounting are:

(1) Business entity concept: According to this “the business is treated as a separate and distinct entity from the owner, who invests money or money’s worth”. If there is any branch or unit, is also treated as a distinct entity.

(2) Going concern concept: According to this the assumption is made that “Every business is carried on with a view to contiune it for an indefinite period of time in future and not to liquidate the affairs.

(3) Money measurement concept: According to this “the accounting entries made in the books are only of those transactions which can be measured and recorded in terms of money”.

(4) Cost concept: According to this “All the fixed assets which are acquired by a concern are recorded in the books of accounts at cost price”.

(5) Dual-aspect concept: According to this “Every business transactions has a two-fold- aspects (receiving and giving benifit) of same value”.

(6) Accounting period concept: As per the going concern concept every business is intended to be continued indefinitely for a long period in future. In that case the trading result cant be ascertained in the life time. For this “The convinient period of time is selected by dividing the estimated period of life of the business for ascertaining the net result of business during a given period as well as financial position of the business as on that date”.

(7) Realisation concept: According to the “revenue is said to be recognised from sale of goods, or services only when revenue is actually realised.

(8) Matching Concept: Earning prof it is the object of ever}’ business enterprise. It has been the duty of an accountant to calculate exact accurate prof it. The result of there efforts was the introduction of the principle of matching cost and Revenue. According to this principle income can be as curtained by matching revenue of the business with its costs.

(9) Accrual Concept: Accrual means recognition of revenue and costs as they are earned or incurred and not as money is received or paid. The accrual concept relates to measurement of income. Identifying assets is liabilities example: Recording salary payable to staff commission receivable etc.

Question 2.
What is matching concept?
This concept mainly based on accounting period concept, according to this “The trading result of a business is calculated by matching the total revenues earned during the year with total amount of expenses incurred in the same year”. The difference between the two represents profit or loss.

Question 3.
Explain the different accounting conventions.
Conventions are customs or traditions which are followed to maintain accounts and presentation of financial statements. The different accounting conventions are :

• Convention of conservatism: According to this “a safe policy is adopted in preparing the financial statements of a concern. Anticipate profits may be ignored not anticipated loss while financial statements are prepared.
• Convention of consistancy: According to this the accounting rules and practices should be continuously followed and applied in accounting”. Rules and practices once adopted should not be changed from year to year.
• Convention of full disclosure: According to this “all the important information should be fully disclosed in the financial statements of a concern”.
• Convention of materiality: According to this only the significant information which is material in nature, is disclosed in the financial statements.

Question 4.
Write a note on Generally Accepted Accounting Principles. (GAAP).
Accounting is the systematic body of knowledge having cache and effect relationship. The subject has certain established concepts, conventions, standard language and terminology to enable the interested parties in the subject to understand it in the same sense as the accountant wants to communicate. There rules are usually called Generally Accepted Principles (GAAP). Accounting assumption rule of recording and reporting business transactions are also known by terms like concepts, principles, conventions, doctrines, axioms and postulates.

Question 5.
Write the difference between accounting and accountancy.

 Accounting Accountancy It is a process or activity It is a profession or practice It consist of principles, concepts, conventions and accounting standard It involves application of accounting principles and conventions to practical problems Accounting is a clerk job It required public relations. Without accountancy, accounting has no results or utility Without accounting, accountancy has no conceptual foundation. It is less scope compare to accountancy It has wider scope than accounting.

Question 6.
Write the needs or importance of accounting.
Accounting needs or importance are as follows-

• Book-keeping creates financial records in analytical and appropriate manner and also give reference in future.
• Accounting gives evidence in the eyes of law, it is accepted as evidence.
• Accounting provides relevant information to the management and helps in decision making.
• Accounting system develops reporting system, it helps to control the organisation.
• Accounting prevent fraud and errors, and also reduce the misappropriation of funds in business.
• As per legal requirement, some of the business should keep accounts compulsorily. It is statutory requirement.

Question 7.
Write a note on basis of accounting.
The two basis of accounting are.
(a) Cash Basis of Accounting: It is a simple form of accounting and a payment is received for the sale of goods or services, a goods purchase and payment is recorded on same date. The payment or receipt recorded date wise and not post poring called cash basis accounting under this system accrual transactions are not considered.

(b) Accrual Basis of Accounting: Accrual basis of accounting matches revenue to the time period in which they are earned and matinees expenses to the time period in which they are incurred. It provides more information about business example: Commissioning on sales payable. Interest on fixed deposit receivable etc are recorded for the current period.

Question 8.
Mention the differences between cash basis accounting and accrual basis accounting.

 Cash basis Accrual basis Receivables are recessed on the date of receipt and not on the period which it belongs. Receivables are recessed when they are earned and not on the day of received. Expenses are recorded on the date of payment and not on the period which it belongs. Expenses payables are recorded for the period which it belongs and not on the date of payment. No receivables and payables and recorded. Receivables by payables both are recorded. Financial statements match only actual receipts and payments. Financial statements match revenues to the expenses in cured in earning them and more accurately reflects the result and operations. It reflects net cash profit for the year Accrual basis. It reflects correct cash and for cash profit.

Question 9.
What do you mean by Accounting Standard? List out Indian Accounting Standard.
According to Ghosh ‘Accounting standard are the policy documents issued by the recognised expert accountancy body relating to various aspects of measurements, treatment and disclosure of accounting transactions and events.’
The following are mandatory Accounting standards (AS) issued by institute of chartered accountants of India (ICAI).

AS 1 Disclosure of Accounting Policies.
AS 2 Valuation of Inventories.
AS 3 Cash Flow Statement
AS 4 Contingencies and events occuring after the balance sheet
AS 5 Net profit or loss for the period. Prior period items and changes in accounting policies AS 6 Depreciation Accounting.
AS 7 Constriction contracts (revised 2002) ‘
AS 8 Presently in in As 26 AS 9 Revenue Recognitions
AS 10 Accounting for Fixed Assets
AS 11 The effects of changes in foreign exchange rates (Revised 2003)
AS 12 Accounting for Government grants
AS 13 Accounting for Investments
AS 14 Accounting for Amalgamation
AS 15 Employes Benefits (revised 2005)
AS 16 Borrowing costs
AS 17 Segment Report
AS 18 Related party disclosure
AS 19 Leases
AS 20 Earning per share
AS 21 Consolidated financial statements.
AS 22 Accounting for Taxes and Incomes
AS 23 Accounting for investments in associates in Consolidated Financial statement.
AS 24 Discontinuing operation AS 25 Interim Financial Reporting
AS 26 Intangible Assets .
AS 27 Financial reporting of interest in joint venture.
AS 28 Impairment of Assets
AS 29 Provisions, contingent liabilities and contingent assets.
AS30 Financial Instruments: Recognition and Measurement.
AS31 Financial Instruments: Presentation
AS32 Financial Instruments: Disclosure.

### 1st PUC Accountancy Theory Base of Accounting Six Marks Questions and Answers

Question 1.
The accounting concepts and accounting standards are generally referred to as the essence of financial accounting. Comment.
Financial accounting is concerned with the preparation of the financial statements and provides financial information to various accounting users. It is performed according to the basic accounting concepts like Business Entity, Money Measurements, consistency, Conservation, etc. These concepts allow various alternatives to treat the same transaction.

For example, there are a number of methods available for calculating stock and depreciation, which can be followed by various firms? This leads to wrong interpretation of financial results by external users due to the problem of inconsistency and incomparability of financial results among different business entities. In order to mitigate inconsistency and incomparability and to bring uniformity in preparation of the financial statements, accounting standards are being issued in India by the Institute of Chartered Accountant of India. Accounting standards help in removing ambiguities and inconsistencies.

Hence, accounting standards and accounting concepts are referred as the essence of financial accounting.

Question 2.
Why is it important to adopt a consistent basis for the preparation of financial statements? Explain.
Financial Statements are drawn to provide information about growth or decline of business activities over a period of time or comparison of the results, i.e. intra-firm (comparison within the same organization) or inter-firm comparisons (comparison between different firms). Comparisons can be performed only when the accounting policies are uniform and consistent.

According to the Consistency Principle, accounting practices once selected should be continued over a period of time (i.e. years after years) and should not be changed very frequently. These help in a better understanding of the financial statements and thus make comparisons easy.

Although consistency does not prevent change in the accounting policies, but if change in the policies is essential for better presentation and better understanding of the financial results, then the firm must undertake change in its accounting policies and must fully disclose all the relevant information, reasons and effects of those changes in the financial statements.

Question 3.
What is matching concept? Why should a business concern follow this concept ? Discuss?
Matching Concept states that all expenses incurred during the year, whether paid of not, and all revenues earned during the year, whether received or not, should be taken into account while determining the profit of that year. In other words, expenses incurred in a period should be set off against its revenues earned in the same accounting period for ascertaining profit or loss.

For example, insurance premium paid for a year is ₹ 1200 on July 01 and if accounts are closed on March 31, every year, then the insurance premium of the current year will be ’ ascertained for nine months (i.e. from July to March) and will be calculated as, ₹ 1200 – ₹ 900 = ₹ 300

Thus, according to the matching concept, the expense of ₹ 900 will be taken into account ₹ and not ₹ 1200 for determining profit, as the.benefit of only ₹ 900 is availed in the current accounting period.

The business entities follow this concept mainly to ascertain the true profit or loss during an accounting period. It is possible that in the same accounting period, the business may either pay or receive payments that may or may not belong to the same accounting period. This leads to either overcasting or under casting of the profit or loss, which may not reveal the truth, efficiency of the business and its activities in the concerned accounting period,

Question 4.
What is the money measurement concept? Which one factor can make it difficult to
compare the monetary values of one year with the monetary values of another year?
Money Measurement Concept states that only those events that can be expressed in monetary terms are recorded in the books of accounts.

For example: 12 television sets of ₹ 10,000 each are purchased and this event js recorded in the books with a total amount of ₹ 1,20,000. Money acts a common denomination for all the transactions and helps in expressing different measurement units into a common unit, for example rupees. Thus, money measurement concept enables consistency in maintaining accounting records.

But on the other hand, the adherence to the money measurement concept makes it difficult to compare the monetary values of one period with that of another. It is because of the fact that the money measurement concept ignores the changes in the purchasing power of the money, i.e. only the nominal value of money is concerned with and not the real value. What ₹ 1 could buy 10 years back cannot buy today; hence, the nominal value of money makes comparison difficult. In fact, the real value of money would be a more appropriate measure as it considers the price level (inflation), which depicts the changes in profits, expenses, incomes, assets arid liabilities of the business.

## Karnataka 1st PUC Accountancy Question Bank Chapter 1 Introduction to Accounting

### 1st PUC Accountancy Introduction to Accounting One Mark Questions and Answers

Question 1.
What is Book-keeping?
Book-keeping is the art and science of recording in the books of account.
The monetary aspect of commerical and financial transactions.

Question 2.
Define Accounting.
“The art of recording classifying and summarising in a significant manner and in terms of ‘ money transactions event which are, in part atleast, of a financial character and interpreting the results there of “American certificed public accountants”.

Question 3.
Write any two features of Accounting.
Features of accounting are :

1. It is a process of recording business transactions.
2. Accounting is grouping the transactions according to their nature of heads.

Question 4.
Define Accountancy.
According to Eric Kohler “Accountancy is the theory and practices of Accounting.

Question 5.
Mention the branches of accounting.
Branches of accounting are :

1. Financial accounting.
2. Cost accounting.
3. Management accounting.

Question 6.
Mention the objectives of Accountancy.

• To maintain the record of financial transactions of a business accurately.
• To present the true and fair view of financial position.
• To know the amount due to creditors individually.

Question 7.
What are transactions?
Business transactions means, any activity, dealing or event which has value measurable in terms of money related to business.

Question 8.
What is cash a transactions?
Any business transaction which involves immediate payment or receipt of cash called cash transactions.

Question 9.
What is credit transactions?
Any business transaction which involves postpone of payment or receipt to a future date called credit transactions.

Question 10.
What is capital?
Capital represents the owner’s claim or share in the assets of the business. Amount invested by owner of business called capital.

Question 11.
Write the meaning of drawings.
The amount of cash or any asset withdrawn by the owner of the business for his personal use or domestic use we called as drawings.

Question 12.
What are Assets?
Assets are the properties or resources which are owned by the business entity.
Ex : Machinery, stock, goodwell, etc.

Question 13.
Who is a debtor?
Debtor is a person who owes any amount to business. In other words, who purchase goods from business on credit basis is called debtors.

Question 14.
Who is a creditor?
Creditor is a person to whom any sum of money is owed by business, other words the person who give benefits to business and amount payable, such person called creditors.

Question 15.
What are goods?
The term goods includes all commodities, articles or products which are purchased for the purpose of re-sale.

Question 16.
What is stock?
The goods purchased for sale, remain unsold called goods. It is a asset for the business.

Question 17.
Give the meaning of profit.
It is an excess amount of revenues over the related cost or expenses, [profit = Revenue – expenditure].

Question 18.
Write the meaning of income and gain.
Income: It refer to an amount received for sale of goods and service or for use of any rights belonging to business.
Gain: Increase in the value of assets or resources of business called gains.

Question 19.
What is Discount?
Discount: Reducing the value of sales called discounting. Discounts are 2 types, Trade Discount and Cash Discount.

Question 20.
What is Vocher?
Voucher: is the document which helps in reseeding business transactions.

Question 21.
Define Book-keeping.
“Book keeping is the art of recording business transaction in a systematic manner”-Rosen.

Question 22.
Write any two features of Book-keeping.
Features of book-keeping are :

1. It is the recording of only business transactions.
2. It is the recording of business transactions in terms of money. .
3. It is very systamatic and principled manner.

Question 23.
Question Write two objects of book-keeping.
Objects of book of book-keeping are :

1. To have a permanent record of all business transactions.
2. To ascertain the net result of the business
3. To know the exact reasons for net profit or loss.
4. To know the progress of business from year to year
5. To minimise errors and frauds.

Question 24.
Differentiate between Book-keeping and Accounting.

 Book-keeping Accounting It is only a recording of business transaction. It is a recording of, analysing, summarising of business transactions. Book-keeping just maintaining business information. Book-keeping is accounting, analysing and interprets the information.

Question 25.
Who is an accountant?
An officer who is entrasted with the accounting function of the organisation called accountant.

Question 26.
Mention the two classification of Book-keeping.
The two system of book-keeping are:

1. Single entry system of book-keeping.
2. Double-entry system of book-keeping.

Question 27.
Write the two advantages of single entry system.

1. It is a simple method of recording transactions.
2. It is less costly when compared to double entry system.

Question 28.
Write any two disadvantages of single entry system.

1. This system is an incomplete system of book-keeping.
2. This system is not supporting to prepare trial balance.

Question 29.
What is double entry system?
The system of making two sides in the books of each contracting party for recording a transactions completely called double entry system.

Question 30.
Write the advantages of double entry system.

• It provides a complete or full records of all transaction .
• It is a systematic and scientific manner of recording business transactions.

Question 31.
Write the disadvantages of double entry system.

• Under this method number of books of accounts have to be maintained.
• It consumes more time and money.

Question 32.
Write the different types of business transactions.
The business transactions can be classified as:

1. Cash transactions
2. Credit transactions
3. Barter transactions
4. Non-cash transactions

Question 33.
What is Entity?
Entity means an area of economic interest of a particular industry or group of industries. Seperate books of accounts are kept for each entity.

Question 34.
What is intangible assets? Give examples.
The assets which we cannot see and touch called intangible assets, example: Goodwell, Trade mark, patents, copy rights.

Question 35.
What is Liabilities?
Liabilities are debts owed by the business entity to outsiders.
Example : Creditors, Bills payable, bank over draft, etc.

Question 36.
Write the meaning of solvent.
Solvent is a person whose assets are equal or more than that of his liability.

Question 37.
Who is insolvent?
Insolvent is a person whose assets are not sufficient to make payment of his liabilities infull.

Question 38.
What is purchases?
Any articles, commodities or products bought for resale called purchses.

Question 39.
Give the meaning of entry.
Entry: It means recording of business transactions in the books of Journal or subsidiary books.

Question 40.
What is Folio?
Folio: It means the page number of books of accounts, it helps for referring the entry.

Question 41.
Write the meaning of carried down and Brought down.
Carried down: It is the process of taking a balance of an account to the next period at the time of its closing. The short term is c/d.
Brought down : It is the process of bringing down the closing balance of the previous period to current year in the same account. It indicates opening balance. The short term is b/d.

Question 42.
Write the meaning of carry forward and brought forward.
Carried forward: It is the process of taking the closing amount at the foot of the page of joumal/ledger etc. The short form is c/f.
Brought forward: It is the process of bringing forward the amount of previous page at the top of next page. The short term form is b/f.

Question 43.
Give the meaning of expenses and loss.
Expenses: These are the amount spent for purchasing assets or material which is necessary for business.
Loss: Reduction in the value of assets or resources without any benefit called losses.

Question 44.
What is expenditure?
Expenditure means a payment of cash or incurring a liability for acquiring assets, goods or service.

Question 45.
What is-Revenue?
Revenue is the amount that adds to the capital. It represents cash generated by sale of goods or service offered.

Question 46.
What is accounting year?
The accounts of a year are kept in a single set of books which contains 12 months, called accounting year. Generally it starts from 1st April and ends in 31st march of every year.

Question 47.
What is Accounting cycles?
It refers to the flow of accounting data, in the course of accounting during the period of accounting.

Question 48.
What is accounting?
Accounting is an art of recording, classifying, measuring and summarizing interms of money, of the business transaction.

Question 49.
Accounts is an art as well as.
Science.

Question 50.
Mention one of the objective of accounting.
One of the objective of accounting is
(a) Providing accounting information to its users.

Question 51.
Match the following.
(a) Internal users of accounting : Investors, govt. etc.
(b) External users of accounting : Management, share holders.
(a) Internal users of accounting : Management, share holders.
(b) External users of accounting : Investors, govt etc.

Question 52.
Give examples for external users of accounting information.
External accounting users are : Investors, suppliers / creditors government, customers etc.

Question 53.
Accounting information should be comparable. Do you agree?
Yes. This statement is agreeable.

Question 54.
Accounting information should be comparable. Give reasons.
Accounting information is always comparable reasons are :
(a) It helps in planning for future.
(b) It helps to compare different business organisation.

Question 55.
Shares is the example for…
Revenue or income.

Question 56.
Commission received is a example for
(a) Revenue
(b) Cost
(c) Expenses
(d) Production
(a) Revenue.

Question 57.
The primary use of accounting standards is
Helps to maintain books in international market requirements.

Question 58.
Mention one feature of accounting.
Feature of accounting is; Transactions are recorded in-terms of money.

Question 59.
What is profit?
Profit is the excess of revenue over the expenses of a given period.

Question 60.
Give the meaning of gain.
Gain refers to a revenue which not generated through regulate business activities.

Question 61.
Give examples for expenses.
Rent, wages, salaries are examples for expenses.

Question 62.
Give one example for revenue.

Question 63.
Mention the different types of assets.
The different types of assets are : Fixed assets and current assets.

Question 64.
Mention the different types of fixed assets.
The different types of fixed assets are:

1. Tangible fixed assets
2. Intangible fixed assets.

Question 65.
Give one example for fixed assets.
Fixed assets examples are : Land and building, plants and machinery furniture, vesicles etc.

Question 66.
Give one example for tangible assets.
Examples for tangible for tangible assets.

Question 67.
Give one example for Intangible assets.
Examples for intangible assets are : goodwill, patents, copyrights.

Question 68.
Give examples for current assets.
Example for current assets are : Cash, stock, debtors, short term investment etc.

Question 69.
What is Fixed Assets?
Fixed Assets are assets held on a longterm basis. Such as land Building Machinery etc. These assets are used for the normal operations of the business.

Question 70.
What is revenue?
These are the amount of the business earned by selling its product (or) services to customer called revenue.

Question 71.
Give the meaning for examples.
Costs incurred by a business in the process of earning revenue are called as Expenses. Example:- Depreciation, Rent, Wages, Salaries etc.

Question 72.
What is Capital?
Amount invested by the owner to the business is known as capital.
Balance sheet / Equation = Capital = Assets – Liabilities.

### 1st PUC Accountancy Introduction to Accounting Two Marks Questions and Answers

Question 1.
Define Accounting.
According to American Institute of Certified Public Accountants “Accounting is an art of recording, classifying & summarising in a significant manner & in-terms of money, transactions & events which are, in part at least of a financial character & interpreting the results thereof’.

Question 2.
What is end product of financial accounting?
Balance sheet is the end product of financial accounting. It show the true financial positions of a business concern, that provides required informations like assets & liabilities of a business firm.

Question 3.
Enumerate main objectives of accounting.
The main objectives of accounting are

1. Maintenance of Records of Business transaction.
2. Calculation of profit and Loss.
3. Depiction of financial position.
4. Providing Accounting information to its users.

Question 4.
Who are the users of Accounting information.

• Internal users:- Management, who needs timely information for planning, controlling & decision making.
• External users:- Investors, Government, customers, competitors etc. obtain necessary information & rely on financial statement.

Question 5.
State the nature of accounting information required by long term lenders.
Accounting information required by Longterm lenders are credit worthiness of the company & its ability to repay loans with Interest.

Question 6.
Who are External users of accounting information?
External users of accounting informations are

a. Investors.
b. Suppliers & creditors
c. Customers
d. Government
e. Common man or society .
f. Lenders & financial institution.

Question 7.
Enumerate information needs to Management.
Management needs timely information on cost of sales, profitability etc for planning, controlling & decision making.

Question 8.
Give any three Examples of revenues.
Examples for revenues are ;
(a) Sales

Question 9.
Distinguish between Debtors & Creditors
Debtors Creditors

 Debtors Creditors (i) Debtors are persons and other entities who owe to an enterprise an amount for buying Goods & services on credit. (i) Creditors are persons and other entities who have to be paid by an Enterprise goods & services on credit. (ii) The total amount standing against such Persons (or) Entities on closing Date, is Show in the balance sheet as sundry Debtors on Assets side. (ii) Total amount standing to the favour of such persons on closing Date, is shown in the Balance as sundry creditors on liability side.

Question 10.
Distinguish between profit & gain.

 Profit Gain (i) Profit is the Excess of revenue over the expenses of a given period, usually a year. (i) Gain refers to a revenue which not generated through routine or regular business activities. (ii) Profits increases the investment office owners (ii) Gain increases the profit of an enterprises

Question 11.
Accounting information should be comparable. Do you agree with this statement. Give two reasons.
Yes this Statement is agreeable.
The reasons are as follows:-
a. It helps in planning for the future.
b. It also useful in the areas of decision making in an organization.

Question 12.
If accounting information is not clearly presented, which of the qualitative characteristics of accounting is violated?
If accounting information is not clearly presented, then the qualitative characteristics like comparability, reliability & understandability are violated.

Question 1.3.
The Role of accounting has changed over the period of time? Do you agree? Give reasons.
The role of accounting is over changing. While in earlier times, accounting was merely concerned with recording the financial events i.e. record keeping activity. However, now a days, accounting is done with the rationale of not only maintaining records, but also providing information to various accounting users area.

Question 14.
With Example, Explain each of the following accounting term.
(a) Fixed Assets
(b) Revenue
(c) Expenses
(d) Short term liability
(e) Capital
(a) Fixed Assets Fixed Assets are assets held on a longterm basis. Such as land Building Machinery etc. These assets are used for the normal operations of the business.
(b) Revenue These are the amount of the business earned by selling its product (or) services to customer called revenue.
(c) Expenses:- costs incurred by a business in the process of earning revenue are called as . Expenses.
Example:- Depreciation, Rent, Wages, Salaries etc.
(d) Short term liability:- Short term liability are obligations that are payable within a period of one year.
Examples:- Creditors, Bills payable, etc.
(e) Capital:- Amount invested by the owner to the business is known as capital.
Balance sheet / Equation = Capital = Assets – Liabilities.
Example:- if, on a given date, the total Assets of a business are ?6,000 & the total liabilities of business are ?20,000 the excess of the total assets over total liabilities of the business (60,000 -20,000) ?40,000 will be owners capital.

Question 15.
Define revenues & expenses.
According to American Accounting Association “Revenue is the monetary Expression of the aggregate of products (or) services transferred by the Enterprises to its customers during a period of time.”
According to Robert. N. Anthony “Expenses are the costs incurred in connection with the earnings of revenue”.

Question 16.
What is the primary reason for the business students & others to familiarize themselves with the accounting discipline?
The reason for why business students & others should familiarize themselves with the accounting discipline are given below:-

• It helps in learning the various aspects of accounting.
• It helps in learning how to maintain books of accounts.
• It helps in learning how to summarise accounting information.

Question 17.
Give the meaning of expenses and loss.
Expenses: These are the amount spent for purchasing assets or material which is necessary for business.
Loss: Reduction in the value of assets or resources without any benefit called losses.

Question 18.
What is expenditure?
Expenditure means a payment of cash or incurring a liability for acquiring assets, goods or service.

Question 19.
What is Revenue?
Revenue is the amount that adds to the capital. It represents cash generated by sale of goods or service offered.

### 1st PUC Accountancy Introduction to Accounting Six Marks Questions and Answers

Question 1:
Explain the factors, which necessitated systematic accounting?
The factors that necessitated systematic accounting are given below:

a. Only financial transactions are recorded: Those events that are financial in nature are only recorded in the books of accounts. For example, salary of an employee is recorded in the books but not recorded educational qualification.

b. Transactions are recorded in monetary terms: Only those transactions which can be expressed in monetaiy terms are recorded in the books. For example, if a business has two buildings and four machines, then their monetary values is recorded in the books,
i. e. two buildings costing ? 20,000, four machines costing ? 8,00,000. Thus the total value of assets is ? 8,20,000.

c. Art of recording: Transactions are recorded in the order of their occurrence (Date, wire).

d. Classification of Transaction: Business transactions of similar nature are classified and posted under their respective accounts. For example, all the transactions relating to machinery will be posted in the Machinery Account.

e. Summarising of data: All business transactions are summarized in the form of Trial Balance, Trading Account, Profit and Loss Account and Balance Sheet that provides necessary information to various users.

f. Analysing and interpreting data – Systematic accounting records enable users to analyse and interpret the accounting data in a proper and appropriate manner. These accounting data and information are presented in the form of graphs, statements, charts, that leads to easy communication and understand ability by various users. Moreover, this facilitates in decision making and future predictions.

Question 2.
Describe the brief History of accounting.
a. The history of accounting can be traced long back in civilization. Around 4000 B.C., in Babylonia and Egypt, payment of wages and taxes were recorded on clay tablets. As history claims that Egyptians kept the record of gold and valuables deposits and withdrawal from the treasuries. These records were reported on daily basis by the incharge of treasuries to the wazir, who used to forward the monthly reports to the king. Babylonia and Egypt used this method to rectify and remove errors, frauds and inefficiency from the records. Around 2000 B.C., China used sophisticated form of accounting.

In Greece, accounting was used to maintain total receipts and total payments and to balance government accounts.
In Rome, around 700 B.C., receipts and payments were recorded in daybook and were posted in the ledger at the end of the month.

b. In India, around twenty three centuries ago, Kautilya wrote the book Arthshastra, which describes how accounting records have to be maintained.

c. In 1494, Luca Pacioli wrote the book ‘Summa’ de Arithmetica Geometria Proportioniet Proportionality. In this, he explained the term debit and credit, which are used in accounting till date.

Question 3.
Explain the development and role of accounting.
Development of accounting
In ancient times, around 4000 B.C., accounting was used for recording wages and salaries, deposits and withdrawals of valuable goods (such as gold and silver) from the treasures of the king. Afterwards, it was used to record the receipts and payments and balancing of government financial transactions.

During 1500 A. D., accounting was used by business firms for recording transactions related to business.
In 1800 A.D., accounting was used to record transactions and also to provide information to various users of financial data.

Role of accounting.
While in the earlier times accounting was merely concerned with recording the financial events (i.e. record-keeping activity); however, now-a-days, accounting is done with the rationale of not only maintaining records, but also providing an information system that provides important and relevant information to various accounting users. .

a. Substitute of memory : As, it is beyond human capabilities to remember each and every business transaction, so accounting plays an important role in recording these transactions in the book of accounts.
b. Assistance to management: Management uses accounting information for short term and long term planning of business activities and to control various costs and budgets.
c. Comparative study : In order to ascertain the performance of the business, accounting enables comparison of current year’s profit with that of previous years (intra-firm comparison) and also with other firms in the same business (inter-firm comparison).
d. Evidence in court: It acts as evidence that can be used or presented in the court, if any discrepancy arises in the future.

Question 4.
Define accounting and state its objectives.
In 1970, American Institute of Certified Public Accountants changed the definition and stated, “The function of accounting is to provide quantitative information, primarily financial in nature, about economic entities, that is intended to be useful in making economic decisions.”

Objectives of Accounting:

a. Recording business transactions systematically: It is necessary to maintain systematic
records of every business transaction, as it is beyond human capacities to remember such large number of transactions. Skipping the record of any one of the transactions may lead to erroneous and faulty results. ,

b. Determining profit earned or loss incurred: In order to determine the net result at the end of an accounting period, we need to calculate profit or loss. For this purpose trading and profit and loss account are prepared. It gives information regarding how much of goods have, been purchased and sold, expenses incurred and amount earned during a year.

c. Ascertaining financial position of the firm: Ascertaining profit earned or loss incurred is not enough proprietor also interested in knowing the financial position of his/her firm, i.e. the value of the assets, amount of liabilities owed, net increase or decrease in his/her capital. This purpose is served by preparing the balance sheet that facilitates in ascertaining the true financial position of the business.

d. Assisting management: Systematic accounting helps the management in effective decision making, efficient control on cash management policies, preparing budget and forecasting, etc.

e. Assessing the progress of the business: Accounting helps in assessing the progress of business from year to year, as accounting facilitates the comparison both inter-firm as well as intra-firm.

f. Detecting and preventing frauds and errors: It is necessary to detect and prevent fraud and errors, mismanagement and wastage of the finance. Systematic recording helps in the easy detection and rectification of frauds, errors and inefficiencies, if any.

g. Communicating accounting information to various users: The important step in the accounting process is to communicate financial and accounting information to various users including both internal and external users like owners, management, government, labour, tax authorities, etc. This assists the users to understand and interpret the accounting data in a meaningful.

Question 5.
Describe the informational needs of external users.
There are various external users of accounting who need accounting information for decision making, investment planning and to assess the financial position of the business. The various external users are given below.

a. Banks and other financial institutions: Banks provide finance in form of loans and advances to various businesses. Thus, they need information regarding liquidity, creditworthiness, solvency and profitability to advance loans.

b. Creditors: These are those individuals and organisations to whom a business owes money on account of credit purchases of goods and receiving services; hence, the creditors require information about credit worthiness of the business.

c. Investors and potential investors: They invest or plan to invest in the business. Hence, in order to assess the viability and prospectus of their investment, creditors need information about profitability and solvency of the business.

d. Tax authorities: They need information about sales, revenues, profit and taxable income in order to determine the levy various types of tax on the business.

e. Government: It needs information to determine national income, GDP, industrial growth, etc. The accounting information assist the government in the formulation of various policies measures and to address various economic problems like employment, poverty etc.

f. Researcher: Various research institutes like NGOs and other independent research institutions like CRISIL, stock exchanges, etc. undertake various research projects and the accounting information facilitates their research work.

g. Consumer: Every business tries to build up reputation in the eyes of consumers, which can be created by the supply of better quality products and post-sale services at reasonable and affordable prices. Business that has transparent financial records, assists the customers to know the correct cost of production and accordingly assess the degree of reasonability of the price charged by the business for its products and thus helps in repo building of the business.

h. Public: Public is keenly interested to know the proportion of the profit that the business spends on various public welfare schemes; for example, charitable hospitals, funding schools, etc. This information is also revealed by the profit and loss account and balance sheet of the business.

Question 6.
What do you mean by an asset? Explain the different types of assets.
Any valuable thing that has monetary value, which is owned by a business, is its asset. In other words, assets are the monetary values of the properties or the legal rights that are owned by the business organisations.
The different types of assets are ;

a. Fixed Assets: These are those assets that are hold for the long term and increase the profit earning capacity and productive capacity of the business. These assets are not meant for sale, for example, land, building machinery etc.
b. Current Assets : Assets that can be easily converted into cash or cash equivalents are termed as current assets. These are required to run day to day’ business activities; for example, cash, debtors, stock, etc.
c. Tangible Assets : Assets that have physical existence, i.e., which can be seen and touched, are tangible assets; for example, car, furniture, buildings, etc.
d. Intangible Assets : Assets that cannot be seen or touched, i.e. those assets that do not have physical existence, are intangible assets; for example, goodwill, patents, trade mark, etc.
e. Liquid Assets : Assets that are kept either in cash or cash equivalents are regarded as liquid assets. These can be converted into cash in a very short period of time; for example, cash, bank, bills receivable, etc.
f. Fictitious Assets : These are the heavy revenue expenditures, the benefit of whose can be derived in more than one year. They represent loss or expense that are written off over a period of time.

Question 7.
Write the meaning of gain and profit. Distinguish between gain and profit.
Profits: Excess of revenue over expense is known as profit. It is normally categorized into ’ gross profit or net profit. It increases the owner’s capital as it is added to the capital at the end of each accounting period.
For example: Goods costing ₹ 1,000 is sold at ₹ 1,200 then the sale proceeds of ₹ 1,200 is the revenue and 1,000 is the expense to generate this revenue. Hence, accounting profit of ₹ 200 (i.e. ₹ 1,200 – ₹ 1,000) is the difference between the revenue and expense that is earned by the business.

Gain: It arises from irregular activities or non-recurring transactions. In other words, a gain is a result of transactions that are incidental to the business, other than operating transactions. For example: an old machinery of book value ₹ 2,000 is sold at ₹ 2,500. Hence, the gain is ₹ 5,00 (i.e. ₹ 25,00 – ₹ 2,000). Here, the sale of the old machinery is an irregular activity; so, the difference is termed as gain. Thus, in other words the only difference between profit and gain is that profit is the excess of revenue over expense and gain arises from other than operating transactions.

 Profit Gain 1. Profit is derived from regular business regular business activity Gain is derived from investment over on period of time not falling under regular business activity. 2. It is return on capital employed. It is return on investment 3. Profit is the summation of total income less total expenses Gain is the process received from the sale of fixed or financial assets.

Question 8.
Explain the qualitative characteristics of accounting information.
The following are the qualitative characteristics of accounting information:

a. Reliability: It means that the user can rely on the accounting information. All accounting information is verifiable and can be verified from the source document (voucher), viz. cash memos, bills, etc. Hence, the available information should be free from any errors and unbiased.

b. Relevance: It means that essential and appropriate information should be easily and timely available and any irrelevant information should be avoided. The users of accounting information need relevant information for decision making, planning and’ predicting the future conditions.

c. Understandability: Accounting information should be presented in such a way that
every user is able to interpret the information without any difficulty in a meaningful and appropriate manner. ,

d. Comparability- It is the most important quality of accounting information. Comparability means accounting information of a current year can be comparable with that of the previous years. Comparability enables intra-firm and inter-firm comparison. This assists in assessing the outcomes of various policies and programmes adopted indifferent time horizons by the same or different businesses.

Question 9.
Describe the role of accounting in the modern world.
The role of accounting has been changing over the period of time. In the modem world, the role of accounting is not only limited to record financial transactions but also to provide a basic framework for various decision making, providing relevant information to various users and assists in both short run and long run planning.

The role of accounting in the modem world is given below:

Assisting management: Management uses accounting information for short term and long term planning of business activities, to predict the future conditions, prepare budgets and various control measures.

Comparative study: In the modem world, accounting information helps us to know the performance of the business by comparing current year’s profit with that of the previous years and also with other firms in the same industry. .

Substitute of memory: In the modem world, every business incurs large number of transactions and it is beyond human capability to memorise each and every transaction. Hence, it is very necessary to record transactions in the books of accounts.

Information to end user: Accounting plays an important-role in recording, summarizing and providing relevant and reliable information to its users, in form of financial data that helps in decision making.

Question 1.

 Book-keeping Advantages Book-keeping Disadvantages 1. It provide full information about all expenses and loss. It gives only monetary transaction information. 2. It is return on capital employed. It is return on investment 3. It helps to know the true financial position of business. This recordings do not give exact information and timely information. 4. It helps to know the progress of business from year to year. Final accounts prepared under book-keeping do not provide timely information. 5. It helps to know from whose money due and to whom due. With the help of only book-keeping management can’t take decision and correct action cannot be possible. 6. It keep control over the properties and activities of business. Book-keeping depends on personal judgment.

Question 2.
Explain the features of accounting.
The features / Natures of accounting are :

• Recording of business transaction as and when they occur in single book is the first feature of accounting.
• Classify or grouping of entries according to their nature in to appropriate heads of account.
• Accounting also involves summarising the transactions, classified in the ledger and financial position presentation.
• Accounting also analyse and interpret the recorded transactions.

Question 3.
Differentiate book-keeping and accounting. .

 Book-keeping Accounting 1. It is an art of recording money transaction in a-set of books. It is a process of designing the system of records of books of a/cs. 2. It is a mechanical and routine Work. It requires specialised knowledge and creative ability. 3. Book-keeper is a clerk. Accountant is a professionalist. 4. Book-keeping creates a data base. It process the finacial data and finds results and conclusion. 5. It helps to know from whose money due and to whom due. With the help of only book-keeping management can’t take decision and correct action cannot be possible.

Question 4.
Accounting is an art as well as science. Discuss.
Answer:Accounting is an art: art means application of knowledge to produce the desired result, accounting ivolves the designing of information system, record filing system, standardisation of forms and statements etc. The working of an accounting needs creative and active skills . and involvement of all staff.

Accounting is also science: A ‘Science’ means a systematic body of knowledge relating to universal phenomenon. It consists of concept theories, rules, and techniques developed by the process of rational thinking and spirit of enquiry, accounting is a social science..
So accounting is a applied science as well as art of recording a business transactions.

Question 5.
Write the objectives or advantages of accounting.
The objectives or advantages of accounting are:

• To maintain the record of financial transactions of a business accurately.
• To present the true and fair view of financial position.
• To know the amount due to creditors individually.
• To know the amount due from debtors to the business.
• To compute the tax liability of the concern.
• To supply the required financial information to the mangement it helps for decision making.

Question 6.
Explain the role or growth of accounting.
The origin and growth of accounting can be summarised as follows:

• Accounting is said to be very old, as old as money.
• The present accounting is the result of constant innovations to the requirements of business activities.
• Accounting has developed to meet the emerging needs and requirements of fast developing society.
• “Arthashastra” the book written by Kautilya is the base or foundation for accounting.
• The present system of accounting based on the double entry system founded by pacilio in 1494 at Italy.
• Futher various publications were made and an important publications was that of edward jones in 1975 who invovated the concept of ‘Two Column journal’.

Question 7.
State the different terms in Accounting.
Drawings: The amount of cash or any asset withdrawn by the owner of the business for his personal use or domestic use we called as drawings.

• Assets: are the properties or resources which are owned by the business entity.
Ex: Machinery, stock, goodwell, etc.
Liabilities are debts owed by the business entity to outsiders.
Example: Creditors, Bills payable, bank over draft, etc.
• Debtor: is a person who owes any amount to business. In other words, who purchase goods from business on credit basis is called debtors.
• Creditor: is a person to whom any sum of money is owed by business. Other words the person who give benefits to business and amount payable, such person called creditors.
• Goods: The term goods includes all commodities, articles or products which are purchased for the purpose of re-sale.
• Purchases: Any articles, commodities or products bought for resale called purchases.
• Sales: Any goods purchase by customer called sales mean sale of goods and not the assets. Stock: The goods purchased for sale, remain unsold called goods. It is a asset for the business.
• Profit: The accounts of a year are kept in a single set of books which contains 12 months, called accounting year. Generally it starts from 1st April and ends in 31st march of every year.
• Expenditure means a payment of cash or incurring a liability for acquiring assets, goods or service.
• Revenue is the amount that adds to the capital. It represents cash generated by sale of goods or service offered.
• Discount: Reducing the value of sales called discounting. Discounts are 2 types, Trade Discount and Cash Discount.
• Voucher: is the document which, helps in reseeding business transactions.
• Income: It refer to an amount received for sale of goods and service or for use of any rights belonging to business.
• Gain: Increase in the value of assets or resources of business called gains.
Capital represents the owner’s claim or share in the assets of the business. Amount invested by owner of business called capital.
• Entity: means an area of economic interest of a particular industry or group of industries. Separate books of accounts are kept for each entity

## Karnataka 1st PUC Accountancy Question Bank Chapter 13 Computerised Accounting System

### 1st PUC Accountancy Computerised Accounting System One Mark Questions and Answers

Question 1.
What is computerised accounting system?
It is an accounting information system that processes the financial transaction and events an per GAAP.

Question 2.
Expand GAAP
Generally accepted accounting principles = GAAP.

Question 3.
Mention the elements computer system?
Computer system elements are Hardware, Software people, procedure, data and connectivity.

Question 4.
What is Hardware?
Hardware of computer includes – physical components like, keyboard, mouse, monitor, CPU etc. These are electronic and electromechanical components.

Question 5.
What is software or program of computer?
A set of program, which is used to work with hardware is called its software.

Question 6.
What is firmware?
A coded set of instructions stored in the form of circuits is called firmware.

Question 7.
Mention the different types of software.
The different types of software are ;

1. Operating system
2. Utility program
3. Application software
4. Language processors
5. System software
6. Connectivity software.

Question 8.
What is procedure as a element of computer system?
A procedure means a series of operations in a certain order or manner to achieve desire results.

Question 9.
Mention the different types of procedure in computer system.
The different types of computer system procedures are:

1. HardWare – oriented
2. SoftWare – oriented
3. Internal procedure.

Question 10.
List out the capabilities of computer system.
Capabilities of computer system are:

• Speed
• Accuracy
• Reliability
• Storage

Question 11.
List out any two limitations of computer system.
The demerits or limitations of computer system are;

• Lack of common sense
• Lack of decision making
• Compulsory instructor.

Question 12.
Mention two features of computerised accounting system.
The two features of computerised accounting system are :

1. Online input and storage of accounting data.
2. Grouping of ledger accounts is done in the beginning itself.
3. Quick reporting to management and various types of reports can be produce.
4. Invoices like purchase and sales can be prepared.

Question 13.
What is accounting information system?
Accounting information system, identifies, collects, process and communicates economic information about an entity to a wide variety of users.

Question 14.
What is accounting report?
Information supplied to meet a particular need of management is called report. It is helpful for management decision making.

Question 15.
List out the requisite of good accounting report.
An accounting report must fulfill;

• Relevance
• Timeliness
• Accuracy
• Summarisation

### 1st PUC Accountancy Computerised Accounting System Six Marks Questions and Answers

Question 1.
State the four basic requirements of a Database Applications.
The following are the four basic requirements of a Database Application:
a. Front-end Interface- It acts as an interactive connecting link between the user and the database oriented software through which the user communicates or interacts to the backend database.

b. Back-end Database- It is the data storage system that is hidden from the users. It responds to the requirement of the users to the extent the user is authorised to access.

c. Data Processing- It is a sequence of actions that are taken to transform the input data into useful information for taking various decisions.

d. Reporting System- It is an integrated set of objects that includes all the relevant information that constitutes a report.

Name the various categories of Accounting Package.
The Accounting Packages are classified into the following categories:
b. Customised Software

List the various advantages of Computerised Accounting Systems.
The mentioned below are the various advantages of Computerised Accounting Systems:
a. Speed
b. Accuracy
c. Reliability
d. Up-to-Date Information
e. Real Time User Interface
f. Automated Document Production
g. Scalability
h. Legibility

Give two examples each of the organisations where ‘ready-to-use’, ‘customised’, and ‘tailored’ accounting packages respectively suitable to perform the accounting activity.

‘Ready-to-use’ accounting packages are basically used by the small-sized enterprises. For example, grocery stores, medical stores, etc.

On the other hand, ‘Customised’ accounting packages are basically used by the medium and large business. For example, shopping malls, hospitals, etc.

Whereas, ‘Tailored’ accounting packages are basically used by the geographically scattered businesses. For example, MNC’s, Communication Industries, etc.

Question 2.
Distinguish between ‘ready-to-use’ and ‘tailored’ accounting software.

 Basis of Difference Ready-to-Use Accounting Software Tailored Accounting Software 1. Nature of Business This software is used in small and conventional businesses. This software is used in large and typical businesses. 2. Adaptability Its adaptability is very high. Its adaptability is very specific and cannot be used by every business houses. 3. Linkage to other Information System Its interface with the other information system is limited Its interface with the other information system is unlimited 4. Number of Users It has limited users. It has huge number of users. 5. Installation and Maintenance Costs The installation and maintenance cost is low. The installation and maintenance cost is comparatively higher

Question 3.
Define a Computerised Accounting System. Distinguish between a Manual and Computerised Accounting Systems.
Computerised Accounting Systems is based on the concept of database. It is an accounting information system that processes the financial transactions and events in accordance to the Generally Accepted Accounting Principles (GAAP) to produce reports as per the requirements of the users.

 Manual Accounting Computerised Accounting 1. As the data a recorded under manual accounting are visible. As the data stored in computers are not visible. 2. The rail of events under manual accounting can be easily established The rail of transactions (or) events cannot be established easily under computersied accounting. 3. The data recorded in manual accounting are not subjected to the risk of manipulation The data recorded in computerised ac­counting system are subject to the risk of manipulation. 4. In manual accounting, accounting data cannot be adjusted to produce various special statement and reports Under a computerised accounting system the accounting data can be easily adjusted to generate various special statement and reports. 5. The cost of preparing statement and report under manual accounting is high. The cost of preparing statements and re­ports under computerised accounting is low 6. The reports prepared under manual accounting are mostly board and general purpose reports. Under computerised accounting a number of special reports can be prepared to meet the needs of different mangers.

Question 4.
Discuss the advantages of Computerised Accounting Systems over the Manual Accounting Systems.
The following are the various advantages of the Computerised Accounting Systems over the Manual Accounting Systems:
a. Speed: The speed of a computer is very high and takes very less time in performing various difficult operations. The accounting data is processed comparatively faster through the Computerised Accounting Systems than it can be done through the manual efforts.

b. Accuracy: In Computerised Accounting Systems, the possibility of errors is minimised or reduced as the primary accounting data is entered only once for preparing various accounting reports and for subsequent usage and processes.

c. Reliability: As the Computerised Accounting Systems is well-equipped in performing repetitive operations, so it is comparatively more reliable to perform the operations than the manual system. Also, the Computerised Accounting Systems overcome the limitation of Manual Accounting Systems such as tiredness, boredom or fatigue, etc., thereby enhances the degree of reliability.

d. Up-to-Date Information: In the Computerised Accounting Systems, whenever the new accounting data is entered and stored, the existing accounting records automatically gets updated.

e. Real-Time User Interface- Most of the automated accounting systems are interlinked through a network of computers. The availability of information to various users at the same time on the real-time basis is facilitated under computerised system of accounting. This is very difficult to avail such facility under manual system as this call for availability of multiple copies of the accounting records that can be accessed by many users at the same time.

f. Automated Document Production: Under Computerised Accounting Systems, the accounting reports such as, Cash Book, Trial balance, Statement of Accounts, etc. is very easy to obtain. This is because most of the computerised systems have standardised and user-defined format of accounting reports that are generated automatically.

g. Scalability: The computerised systems of accounting are highly scalable as there requirement of additional manpower is mainly confined to data entry for recording and storing the additional vouchers in the computers. Thus, the additional cost of processing additional transactions is meagre as compared to the cost associated with hiring new accountants to handle additional transactions.

h. legibility: In Computerised Accounting Systems, the accounting records are typed and presented in standard fonts. The various characters especially numbers, alphabets, graphics, etc. are more clear and can be read without any difficulty and ambiguity.

Question 5.
Describe the various types of accounting software along with their advantages and limitations.
The various types of accounting software are:
Ready-to-use Software- This type of software is readily available in the market with prescribed and standard features. This accounting software is basically used by the small size business enterprises, where the number of transactions is not so large. The cost of its installation and maintenance is also low. It has limited number of users, its adaptability is very high as it is relatively easier to learn and operate. It does not have a wide scope to link it with other information systems.

a. This software is easily available in the market.
b. It is less expensive, as it comes with basic and standard features.
c. It involves a lesser need for training.
d. It is less sophisticated.
e. Its adaptability is very high as it is relatively easier to learn and operate.
f. It is suitable for small-size business enterprises.

a. It has limited number of users.
b. It is not suitable for medium and large business organisation, where the number of transactions is very large.
c. It fails to cater the specific needs of the users, d. It suffers from the low level of data secrecy.
e. It does not have a wide scope to link it with other information systems.

Customised Software: Customised software is the software that has standardised features to meet the special requirements of the users. It provides the scope of changing the features of accounting software. The functions of this software can be programmed as per the needs and requirements of the users. This type of software best suits the needs of medium and large businesses. Its cost of installation and maintenance is comparatively higher. It can be easily linked to the other information systems.

Tailored Software: Tailored or Tailor-made accounting software is the software that is developed as per the specifications and requirements of the users. This accounting software is generally used in the large business organisations with multi-user and geographically scattered locations. It is designed to meet the specific needs of the users and form an integral part of the organisational MIS. It has infinite number of users.

a. This software is suitable for medium and large business organisation.
b. It caters the specific requirements and needs of the users.
c. It can be modified as per the needs of the organisation.
d. It has high level of security’ and minimises the loss and unauthorised access of data.
e. It cannot be easily imitated or duplicated in the market due to difference in the needs and requirements of different users.
f. It does not involve high cost of training as the training can be imparted within the ‘ organisation by the experienced personnel.
g. It can be easily linked to the other information systems, h. It forms an integral part of the organisational MIS.

a. It involves high cost of installation and maintenance.
b. Developing customised software is a time-consuming process and involves high cost of development.
c. Maintenance of this software is difficult as there exists limited availability of knowledge to the developers.
d. It lacks standard training module.

Question 6.
‘Accounting software is an integral part of the Computerised Accounting Systems’ Explain. Briefly list the generic considerations before sourcing accounting software.
The accounting software does form an integral part of the Computerised
Accounting Systems. The accounting software should be selected after considering the level of skill and proficiency of the accounting professionals. This is one of the important aspects that should be taken care of before introducing Computerised Accounting Systems, as the accounting professionals are responsible for accounting and the not computers.

The following are some of the important points that should be taken into consideration before introducing accounting software in an organisation.
1. Flexibility: This is the most important factor that should be considered before sourcing accounting software. The accounting software should be flexible in form of data entry, retrieval of data and generating design of reports. The software should be able to run on different computers having different operating systems and having different configurations. It should provide some flexibility among its users.

2. Cost of Installation and Maintenance: The selection of accounting software largely depends upon its cost to the organisation. The cost of accounting software includes cost of installing the related components and hardware, maintenance and alteration costs, cost of training the staff and cost involved in recovering data in case of data failure. An organisation needs to evaluate the benefits of the software against its costs.

3. Size of Organisation The size of an organisation also determines the selection of accounting software. The small-sized organisations, where the volume of business transactions is not so large, usually opt for simple and single user oriented software. On the other hand, large scale organisations, where the volume of business transactions is very large choose the latest and sophisticated software for meeting the multi-user requirements.

4. Training Needs- Another factor that affects the choice of software is the training needs.There is some accounting software that requires comparatively lesser training and is more user-friendly. While, there are some other complicated software that requires continuous and thorough training.

5. Level of Secrecy: The level of expected security is one of the important factors that an organisation bears in mind before sourcing accounting software. Software should be able to prevent the unauthorised access and manipulation of data. It should have in built features of security.

6. Utilities/MIS Reports- Another factor which helps in determining the software selection isthe MIS reports and the extent to which they are used in the organisation.

7. Vendor Reputation and Capability- The selection of software is also affected by the capability and competence of the vendor. It depends upon the reputation of the vendor in the market, the user-reviews of the similar software, the extent of post-sales support services from the vendors, etc.

‘Computerised Accounting Systems are best form of accounting system’. Do you agree? Comment.
Yes, we agree with this statement that ‘Computerised Accounting Systems are best form of accounting system’. It becomes very easier to work with Computerised

Accounting Systems leading to reduction in the accounting errors. Moreover, the computerised accounting reports are highly reliable, thereby enhances the overall efficiency.

Due to the following positive aspects, the Computerised Accounting Systems certainly enjoy an edge over the Manual Accounting Systems.
a. Speed: The speed of a computer is very high and takes very less time in performing various difficult operations. The accounting data is processed Comparatively faster through the Computerised Accounting Systems than it can be done through the manual efforts.

b. Accuracy: In Computerised Accounting Systems, the possibility of errors is minimised or reduced as the primary accounting data is entered only once for preparing various accounting reports and for subsequent usage and processes.

c. Reliability: As the Computerised Accounting Systems is well-equipped in performing repetitive operations, so it is comparatively more reliable to perform the operations than the manual system. Also, the Computerised Accounting Systems overcome the limitation of Manual Accounting Systems such as tiredness, boredom or fatigue, etc., thereby enhances the degree of reliability.

d. Up-to-Date Information: In the Computerised Accounting Systems, whenever the new accounting data is entered and stored, the existing accounting records automatically gets updated.

e. Real-Time User Interface- Most of the automated accounting systems are interlinked through a network of computers. The availability of information to various users at the same time on the real-time basis is facilitated under computerised system of accounting.

f. Automated Document Production: Under Computerised Accounting Systems, the accounting reports such as, Cash Book, Trial balance, Statement of Accounts, etc. is very easy to obtain. This is because most of the computerised systems have standardised and user-defined format of accounting reports that are generated automatically.

g. Scalability: The computerised systems of accounting are highly scalable as the requirement of additional manpower is mainly confined to data entry for recording and storing the additional vouchers in the computers. Thus, the additional cost of processing additional transactions is meagre as compared to the cost associated with hiring new accountants to handle additional transactions.

h. Legibility: In Computerised Accounting Systems, the accounting records are typed and presented in standard fonts. The various characters especially numbers, alphabets, graphics, etc. are more clear and can be read without any difficulty and ambiguity.

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