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While Growing

1. What is Generation Gap?
Ans. The generation gap between adolescents and their parents is partly the result of changes in values and standards of behaviour that occur in changing society.
2. Mention the psychological ups and downs that the adolescent has to face.
Ans. An adolescent has to cope with emotional tension, worry about personal appearance, crave for emancipation and economic independence and face problems regarding social adjustment.
3. What do those who fail to master competencies of emotional intelligence face?
Ans. They face problems such as anxiety disorders, eating disorders, smoking and drinking and other temptations.
4. Adolescents can become very unstable. Why?
Ans. At this time emotional turbulence is at its maximum. Personal pride too makes adolescents emotionally unstable. They are worried about their personal appearance and want freedom from parental control.
5. Why are communication skills important?
Ans. Communication skills are important for improving academic performance of students other people. In order to develop our personality, communication skill is utmost important.
6. What is the meaning of 'self – awareness? Give suitable examples to support your answer.
Ans. Self – awareness is our ability to recognize our own emotions to understand accurately our emotions of the moment and our emotional tendencies in different situations.

E.g. If we are feeling irritated for no apparent reason, do we realise that it is because you are worried about your forth coming exams? 

While Growing

1. What is Generation Gap?
Ans. The generation gap between adolescents and their parents is partly the result of changes in values and standards of behaviour that occur in changing society.
2. Mention the psychological ups and downs that the adolescent has to face.
Ans. An adolescent has to cope with emotional tension, worry about personal appearance, crave for emancipation and economic independence and face problems regarding social adjustment.
3. What do those who fail to master competencies of emotional intelligence face?
Ans. They face problems such as anxiety disorders, eating disorders, smoking and drinking and other temptations.
4. Adolescents can become very unstable. Why?
Ans. At this time emotional turbulence is at its maximum. Personal pride too makes adolescents emotionally unstable. They are worried about their personal appearance and want freedom from parental control.
5. Why are communication skills important?
Ans. Communication skills are important for improving academic performance of students other people. In order to develop our personality, communication skill is utmost important.
6. What is the meaning of 'self – awareness? Give suitable examples to support your answer.
Ans. Self – awareness is our ability to recognize our own emotions to understand accurately our emotions of the moment and our emotional tendencies in different situations.

E.g. If we are feeling irritated for no apparent reason, do we realise that it is because you are worried about your forth coming exams? 

Value Education

Answer the following.

1. Define Global Citizenship.
Ans. We are members of the world at large. Hence we belong to the globe. This is called as Global Citizenship.
2. What is of utmost importance to us?
Ans. Personality development and germination of good values is of utmost importance to us.
3. Why is society considered a great teacher?
Ans. Society is considered a great teacher because citizens tend to behave as others in the society.
4. What should we learn from Society?
Ans. We should learn to intermingle in society and to identity the right and wrong persons. We must learn to imbibe whatever good we see and avoid what is improper.
5. What does our culture teach us?
Ans. Our culture teaches us to protect and promote peace. Our culture teaches us non – violence.
6. What does the child learn from school?
Ans. Beside studies, the child learn values such as time – sense, the value of neatness and personal hygiene, to develop a competitive spirit, to act, to sing, to perform, to take responsibility and to understand the dignity of labour.
7. What does secularism mean?
Ans. Secularism means having respect for all religions. No religion is greater than or less important than another religion.
8. Explain in your own words how society can help in developing values.
Ans. Society is a good teacher. We tend to behave as the people in society do. We act like sheep following someone, sometimes quite blindly. If the people are kind, modest and helpful in society, then the individuals in society behave accordingly. Thus Individuals have a great impact on society.
9. What are the factors responsible for the inculcation of values and the development of a righteous personality?
Ans. The factors responsible for the inculcation of values and the development of a righteous personality are : Personal factors, family factors, social factors, cultural factors and Educational factors.
10. Write a note on national integration.
Ans. National integration means, though we belong to different castes, religions and regions and speak different languages, we recognize the fact that we are all one. National integration is the awareness of a common identity amongst the citizens of a country. This kind of integration is very important in the building of a strong and prosperous nation. Children must learn to develop a brotherly attitude for all who live in the country. We should respect the religion, language and culture of all living in our country.
11. What is the meaning of 'Unity in Diversity'?
Ans. Unity in diversity means the unity in spite of great differences like racial religious or cultural similarity.
12. Write down any two characteristics of a 'global citizen'
Ans. Global citizen is someone who:
          i. is aware of the world beyond his own city and country.
          ii. respect and values diversity.
13. Discuss the role of education in the inculcation of values.
Ans. The school plays a very important role in the inculcation of values. Children spend a lot of time at school, hence important values like discipline, punctuality, neatness, team work, responsibility, gender equality etc are instilled in students during their school days.

          Thus, School plays a major role in the inculcation of values. 

Value Education

Answer the following.

1. Define Global Citizenship.
Ans. We are members of the world at large. Hence we belong to the globe. This is called as Global Citizenship.
2. What is of utmost importance to us?
Ans. Personality development and germination of good values is of utmost importance to us.
3. Why is society considered a great teacher?
Ans. Society is considered a great teacher because citizens tend to behave as others in the society.
4. What should we learn from Society?
Ans. We should learn to intermingle in society and to identity the right and wrong persons. We must learn to imbibe whatever good we see and avoid what is improper.
5. What does our culture teach us?
Ans. Our culture teaches us to protect and promote peace. Our culture teaches us non – violence.
6. What does the child learn from school?
Ans. Beside studies, the child learn values such as time – sense, the value of neatness and personal hygiene, to develop a competitive spirit, to act, to sing, to perform, to take responsibility and to understand the dignity of labour.
7. What does secularism mean?
Ans. Secularism means having respect for all religions. No religion is greater than or less important than another religion.
8. Explain in your own words how society can help in developing values.
Ans. Society is a good teacher. We tend to behave as the people in society do. We act like sheep following someone, sometimes quite blindly. If the people are kind, modest and helpful in society, then the individuals in society behave accordingly. Thus Individuals have a great impact on society.
9. What are the factors responsible for the inculcation of values and the development of a righteous personality?
Ans. The factors responsible for the inculcation of values and the development of a righteous personality are : Personal factors, family factors, social factors, cultural factors and Educational factors.
10. Write a note on national integration.
Ans. National integration means, though we belong to different castes, religions and regions and speak different languages, we recognize the fact that we are all one. National integration is the awareness of a common identity amongst the citizens of a country. This kind of integration is very important in the building of a strong and prosperous nation. Children must learn to develop a brotherly attitude for all who live in the country. We should respect the religion, language and culture of all living in our country.
11. What is the meaning of 'Unity in Diversity'?
Ans. Unity in diversity means the unity in spite of great differences like racial religious or cultural similarity.
12. Write down any two characteristics of a 'global citizen'
Ans. Global citizen is someone who:
          i. is aware of the world beyond his own city and country.
          ii. respect and values diversity.
13. Discuss the role of education in the inculcation of values.
Ans. The school plays a very important role in the inculcation of values. Children spend a lot of time at school, hence important values like discipline, punctuality, neatness, team work, responsibility, gender equality etc are instilled in students during their school days.

          Thus, School plays a major role in the inculcation of values. 

Who am I?

Answer the following.

1. How do you find your own role model?
Ans.
a. By reading good literature.
b. By travelling through our country.
c. By attending seminars, workshops, exhibitions, presentations, social gatherings etc.
2. Mention some virtues that help our personalities to bloom.
Ans. Inborn virtues such as empathy, unconditional love, sympathy, helpfulness etc. add to social utility and acceptance of the person. These virtues help our personalities to bloom.
3. What must be our ideas regarding our future?
Ans. Our future is very important to us. We must decide what we want in the future. Our idea must be clear. Deciding what to strive for and beginning to work towards it is the commencement of our journey.
4. What are the true signs of richness?
Ans. People who spread joy everywhere with a loving heart are richer than millionaires who flaunt their wealth. Nurturing the habits of being useful to others gaining knowledge, increasing productivity, utilizing time and observing cleanliness are the true signs of richness.
5. How does one search for his / her own ideals?
Ans. All of us want to lead our own lives success fully and smoothly. We look out for our role models. Our thoughts are influenced by mythological characters such as Ram, Bharat, Arjun, Sita, Draupadi etc. We may also make Chhattrapathi Shivaji Maharaj, Lokmanya Tilak, Mahatma Gandhi our role models. Our role models differ according to our nature. We are likely to follow people who have a deposition similar to ours.
6. Give two examples to support the statement, 'Today is the preparation for tomorrow'.
Ans. Today is always a preparation for tomorrow. The person who wastes today, is preparing to waste tomorrow. We must remember always that tomorrow never comes. Those who use every single second precisely and carefully, really prosper in life. This is time preparation.
For eg: - If we have decided to become an architect, take an interest in drawing and math and try to improve in these subjects. If you wish to become a sportsperson, begin by improving your health, inculcating discipline and increasing your stamina.
 7. Write about 'Beauty' in 8 lines.
Ans. Beauty is not just skin deep, it lies in the action and deeds of a person. A person who thinks of others more and of himself less is blessed with beauty of thought. There are people who have given their lives for their nation, who have lived lives of being kind to all, who have believed in equality, justice and fraternity. Such people have been blessed with the beauty of thoughts. Beauty in the mind of the person can be seen through his actions and words. Beauty in a person's mind and soul is what is important and this has to grow and not diminish as the years roll on.

8. How can travelling through the country help one to find a role model?

Ans. Travelling through the country we come to know the secret behind the success of different ventures like Taj Mahal, Sindhu durg, Janjira forest, Bhakra – nangal dam, Amul milk production, Golden Temple, Worli sea link etc. It was their intense passion of that has gone into. If one has such passion, one is sure to succeed in life. 

Who am I?

Answer the following.

1. How do you find your own role model?
Ans.
a. By reading good literature.
b. By travelling through our country.
c. By attending seminars, workshops, exhibitions, presentations, social gatherings etc.
2. Mention some virtues that help our personalities to bloom.
Ans. Inborn virtues such as empathy, unconditional love, sympathy, helpfulness etc. add to social utility and acceptance of the person. These virtues help our personalities to bloom.
3. What must be our ideas regarding our future?
Ans. Our future is very important to us. We must decide what we want in the future. Our idea must be clear. Deciding what to strive for and beginning to work towards it is the commencement of our journey.
4. What are the true signs of richness?
Ans. People who spread joy everywhere with a loving heart are richer than millionaires who flaunt their wealth. Nurturing the habits of being useful to others gaining knowledge, increasing productivity, utilizing time and observing cleanliness are the true signs of richness.
5. How does one search for his / her own ideals?
Ans. All of us want to lead our own lives success fully and smoothly. We look out for our role models. Our thoughts are influenced by mythological characters such as Ram, Bharat, Arjun, Sita, Draupadi etc. We may also make Chhattrapathi Shivaji Maharaj, Lokmanya Tilak, Mahatma Gandhi our role models. Our role models differ according to our nature. We are likely to follow people who have a deposition similar to ours.
6. Give two examples to support the statement, 'Today is the preparation for tomorrow'.
Ans. Today is always a preparation for tomorrow. The person who wastes today, is preparing to waste tomorrow. We must remember always that tomorrow never comes. Those who use every single second precisely and carefully, really prosper in life. This is time preparation.
For eg: - If we have decided to become an architect, take an interest in drawing and math and try to improve in these subjects. If you wish to become a sportsperson, begin by improving your health, inculcating discipline and increasing your stamina.
 7. Write about 'Beauty' in 8 lines.
Ans. Beauty is not just skin deep, it lies in the action and deeds of a person. A person who thinks of others more and of himself less is blessed with beauty of thought. There are people who have given their lives for their nation, who have lived lives of being kind to all, who have believed in equality, justice and fraternity. Such people have been blessed with the beauty of thoughts. Beauty in the mind of the person can be seen through his actions and words. Beauty in a person's mind and soul is what is important and this has to grow and not diminish as the years roll on.

8. How can travelling through the country help one to find a role model?

Ans. Travelling through the country we come to know the secret behind the success of different ventures like Taj Mahal, Sindhu durg, Janjira forest, Bhakra – nangal dam, Amul milk production, Golden Temple, Worli sea link etc. It was their intense passion of that has gone into. If one has such passion, one is sure to succeed in life. 

Concept of Personality Development


Answer the following.
1. Mention one way to improve your spiritual development.
Ans. To improve our spiritual development, we must read about those who worked for the society and stay in the company of great people by reading biographies.
2. Mention one way to improve social development.
Ans. To improve social development, we must participate in various programmes, make friends with different individuals, read biographies of social personalities etc.
3. What does sound physical health mean?
Ans. The sound physical health means having good muscle power, capacity to make fast and nimble movements, elasticity of body, the ability to hold one's breath while playing or doing exercise and having co – ordination between sensory organs and muscles.
4. Which is the best period of one's life?
Ans. Adolescence is the best period of one's life.
5. How will you improve your physical health?
Ans. To improve our physical health, we must pay attention to personal and public hygiene, healthy food, regular health checkup and consultations with family and teachers.
6. How can you improve your intellectual development?
Ans.  In order to improve our intellectual development, we should acquire computer skills, competitive events, participating in debates and pursuing hobbies. In order to improve memory, one must understand the subject well, do repeated reading and concentrate.
7. Define Intellectual development.
Ans. Intellectual development means having proper decision making capacity, the capacity to take a comprehensive view of the problem, capacity to think about new and varied ideas and capacity to create something new.
8. How to get of stress and strain?
Ans. Reading of good literature, pursing hobbies, sports etc., will help us to get out of our stress and strain.
9. What does Good emotional development includes?
Ans. Good emotional development includes being able to control one's emotions, being able to express emotions, being broad – minded, having love and affection for others and cultivating qualities such as co – operation, service, honesty, etc.
10. How can you achieve your All – round development.

Ans. We can achieve our all – round development only if we evaluate ourself sincerely and honestly and plan well to achieve the desired changes. 

Concept of Personality Development


Answer the following.
1. Mention one way to improve your spiritual development.
Ans. To improve our spiritual development, we must read about those who worked for the society and stay in the company of great people by reading biographies.
2. Mention one way to improve social development.
Ans. To improve social development, we must participate in various programmes, make friends with different individuals, read biographies of social personalities etc.
3. What does sound physical health mean?
Ans. The sound physical health means having good muscle power, capacity to make fast and nimble movements, elasticity of body, the ability to hold one's breath while playing or doing exercise and having co – ordination between sensory organs and muscles.
4. Which is the best period of one's life?
Ans. Adolescence is the best period of one's life.
5. How will you improve your physical health?
Ans. To improve our physical health, we must pay attention to personal and public hygiene, healthy food, regular health checkup and consultations with family and teachers.
6. How can you improve your intellectual development?
Ans.  In order to improve our intellectual development, we should acquire computer skills, competitive events, participating in debates and pursuing hobbies. In order to improve memory, one must understand the subject well, do repeated reading and concentrate.
7. Define Intellectual development.
Ans. Intellectual development means having proper decision making capacity, the capacity to take a comprehensive view of the problem, capacity to think about new and varied ideas and capacity to create something new.
8. How to get of stress and strain?
Ans. Reading of good literature, pursing hobbies, sports etc., will help us to get out of our stress and strain.
9. What does Good emotional development includes?
Ans. Good emotional development includes being able to control one's emotions, being able to express emotions, being broad – minded, having love and affection for others and cultivating qualities such as co – operation, service, honesty, etc.
10. How can you achieve your All – round development.

Ans. We can achieve our all – round development only if we evaluate ourself sincerely and honestly and plan well to achieve the desired changes. 

The Balance Sheet of Rajkumar and Rajendra kumar as on 31st March, 2012 is set out below, they share profits and losses in the ratio of 2:1.

Balance sheet as on 31st March, 2012


Liabilities
Amount Rs.
Assets
Amount Rs.
Capital A/c
Rajkumar
Rajendrakumar
General Reserve
Creditors

200000
150000
120000
80000
Buildings
Furniture
Stock
Debtors
Cash
Profit and Loss A/c
100000
30000
60000
300000
30000
30000

550000

550000
They agreed to admit Dhirajkumar on 1st April, 2012 as a partner into the firm on the following terms.
  1. Dhirajkumar to bring Rs. 60000 as capital and Rs. 45000 as goodwill, which is to be retained in the business. He will be entitled to 1/4 th share of profit of the firm.
  2. 50% of General Reserve is to remain as Reserve for doubtful debts.
  3. Furniture is to be depreciated by 5%
  4. Stock is to be revalued at Rs. 65,000.
  5. Creditors of Rs. 5000 are not likely to claim and hence should be written of.
  6. Rent of Rs. 2,000 due but not received has not been recorded in the books.
Pass necessary journal entries in the books of new firm and prepare Balance sheet of the new firm.


Solution:


1. Rajkumar’s Capital A/c......... Dr. 2000
   Rajendrakumar’s Capital A/c Dr. 1000
To Proft and Loss A/c 3000
[Being debit balance of Profit and Loss Accopunt is transfered to
Partners Capital Account in old ratio]


2. General Reserve A/c ....... Dr. 60,000
To Rajkumar’s Capital A/c 40000
To Rajendrakumar’s Capital A/c 20000
[Being Credit Balance in General Reserve Account is transfered to
Old Partners Capital ACcount]


3. Cash / Bank A/c ......... Dr. 105000
To Dhirajkumar’s Capital A/c 60000
To Goodwill A/c 45000
[Being Capital and Goodwill brought in by new partner]


4.Goodwill A/c ....... Dr. 45000
To Rajkumar’s Capital A/c 30000
To Rajendrakumar’s Capital A/c 15000
[Being Goodwill is retained in the business]


5. General Reserve A/c ..... Dr. 60000
To R.D.D. A/c 60000
[Being R.D.D. is created by transferring fund from General Reserve A/c )
6. Revaluation A/c ..... Dr. 1500
To Furniture A/c 1500
[Being depreciation is charged on furniture]


7. Stock A/c .... Dr. 5000
   Creditors A/c ..... Dr. 5000
`   Rent receivable A/c .... Dr. 2000
To Revaluation A/c    12000
[Being Asset appreciated, Creditors written off and income receivable recorded.]


8. Revaluation A/c ..... Dr. 10500
To Rajkumar’s Capital A/c 7000
To Rajendrakumar’s Capital A/c 3500

[Being Profit on revaluation account is transfered to old partners capital A/c]

The Balance Sheet of Rajkumar and Rajendra kumar as on 31st March, 2012 is set out below, they share profits and losses in the ratio of 2:1.

Balance sheet as on 31st March, 2012


Liabilities
Amount Rs.
Assets
Amount Rs.
Capital A/c
Rajkumar
Rajendrakumar
General Reserve
Creditors

200000
150000
120000
80000
Buildings
Furniture
Stock
Debtors
Cash
Profit and Loss A/c
100000
30000
60000
300000
30000
30000

550000

550000
They agreed to admit Dhirajkumar on 1st April, 2012 as a partner into the firm on the following terms.
  1. Dhirajkumar to bring Rs. 60000 as capital and Rs. 45000 as goodwill, which is to be retained in the business. He will be entitled to 1/4 th share of profit of the firm.
  2. 50% of General Reserve is to remain as Reserve for doubtful debts.
  3. Furniture is to be depreciated by 5%
  4. Stock is to be revalued at Rs. 65,000.
  5. Creditors of Rs. 5000 are not likely to claim and hence should be written of.
  6. Rent of Rs. 2,000 due but not received has not been recorded in the books.
Pass necessary journal entries in the books of new firm and prepare Balance sheet of the new firm.


Solution:


1. Rajkumar’s Capital A/c......... Dr. 2000
   Rajendrakumar’s Capital A/c Dr. 1000
To Proft and Loss A/c 3000
[Being debit balance of Profit and Loss Accopunt is transfered to
Partners Capital Account in old ratio]


2. General Reserve A/c ....... Dr. 60,000
To Rajkumar’s Capital A/c 40000
To Rajendrakumar’s Capital A/c 20000
[Being Credit Balance in General Reserve Account is transfered to
Old Partners Capital ACcount]


3. Cash / Bank A/c ......... Dr. 105000
To Dhirajkumar’s Capital A/c 60000
To Goodwill A/c 45000
[Being Capital and Goodwill brought in by new partner]


4.Goodwill A/c ....... Dr. 45000
To Rajkumar’s Capital A/c 30000
To Rajendrakumar’s Capital A/c 15000
[Being Goodwill is retained in the business]


5. General Reserve A/c ..... Dr. 60000
To R.D.D. A/c 60000
[Being R.D.D. is created by transferring fund from General Reserve A/c )
6. Revaluation A/c ..... Dr. 1500
To Furniture A/c 1500
[Being depreciation is charged on furniture]


7. Stock A/c .... Dr. 5000
   Creditors A/c ..... Dr. 5000
`   Rent receivable A/c .... Dr. 2000
To Revaluation A/c    12000
[Being Asset appreciated, Creditors written off and income receivable recorded.]


8. Revaluation A/c ..... Dr. 10500
To Rajkumar’s Capital A/c 7000
To Rajendrakumar’s Capital A/c 3500

[Being Profit on revaluation account is transfered to old partners capital A/c]

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