Your Blood group also speaks about you
ЁЯЕ░(+) : Good leadership.
ЁЯЕ░(-) : Hardworking.
ЁЯЕ▒(+) : Can Sacrifice for others and very ambitious, tolerance.
ЁЯЕ▒(-) : Non flexible, Selfish & Sadistic.
ЁЯЕ╛(+) : Born to help.
ЁЯЕ╛(-) : Narrow minded.
ЁЯЖО(+) : Very difficult to understand.
ЁЯЖО(-) : Sharp & Intelligent. In
What is ur blood group ?
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ЁЯТЙBLOOD GROUP COMPATIBILITY ЁЯТЙ
What’s Your Type and how common is it?
O+ 1 in 3 37.4%
(Most common)
A+ 1 in 3 35.7%
B+ 1 in 12 8.5%
AB+ 1 in 29 3.4%
O- 1 in 15 6.6%
A- 1 in 16 6.3%
B- 1 in 67 1.5%
AB- 1 in 167 .6%
(Rarest)
Compatible Blood Types
O- can receive O-
O+ can receive O+, O-
A- can receive A-, O-
A+ can receive A+, A-, O+, O-
B- can receive B-, O-
B+ can receive B+, B-, O+, O-
AB- can receive AB-, B-, A-, O-
AB+ can receive AB+, AB-, B+, B-, A+, A-, O+, O-
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Dissolution Ganesh chandan sum no 2 journal entries
Dissolution of Partnership Firm
Problem: Ganesh and Chandan (March 31, 2011)
Ganesh and Chandan were partners sharing profits and losses in the proportion of 3:2. They dissolve the partnership firm on 31st March, 2011 when their position was as follows:
Balance Sheet as on 31st March, 2011
| Liabilities | Amount (Rs) | Assets | Amount (Rs) |
|---|---|---|---|
| Sundry Creditors | 25000 | Debtors | 112500 |
| Bank overdraft | 20000 | Less : R.D.D 12500 | 100000 |
| Reserve Fund | 30000 | Stock | 225000 |
| Capital Accounts: | Furniture | 50000 | |
| Ganesh | 230000 | Motor Car | 75000 |
| Chandan | 150000 | Cash in hand | 5000 |
| Total | 455000 | Total | 455000 |
The Assets realised as follows: Debtors Rs 90,000, Stock Rs 2,00,000, and Goodwill Rs 25,000, Motor Car was taken over by Ganesh for Rs 70,000 and Furniture by Chandan for Rs 60,000.
The Creditors were paid Rs 22,500 in full settlement. The expenses of realisation amounted to Rs 10,000.
Pass necessary journal entries in the books of the firm.
Solution: Journal Entries in the Books of the Firm
| Date | Particulars | L.F. | Debit (Rs) | Credit (Rs) |
|---|---|---|---|---|
| 2011 Mar 31 |
Realisation A/c ... Dr. To Debtors A/c To Stock A/c To Furniture A/c To Motor Car A/c (Being sundry assets transferred to Realisation A/c at book value) |
4,62,500 | 1,12,500 2,25,000 50,000 75,000 |
|
|
Sundry Creditors A/c ... Dr. R.D.D. A/c ... Dr. To Realisation A/c (Being Sundry Creditors and R.D.D. transferred to Realisation A/c) |
25,000 12,500 |
37,500 |
||
|
Bank A/c ... Dr. To Realisation A/c (Being assets realised: Debtors Rs 90,000, Stock Rs 2,00,000, and Goodwill Rs 25,000) |
3,15,000 | 3,15,000 |
||
|
Ganesh's Capital A/c ... Dr. To Realisation A/c (Being Motor Car taken over by Ganesh) |
70,000 | 70,000 |
||
|
Chandan's Capital A/c ... Dr. To Realisation A/c (Being Furniture taken over by Chandan) |
60,000 | 60,000 |
||
|
Realisation A/c ... Dr. To Bank A/c (Being Creditors paid in full settlement) |
22,500 | 22,500 |
||
|
Realisation A/c ... Dr. To Bank A/c (Being realisation expenses paid) |
10,000 | 10,000 |
||
|
Reserve Fund A/c ... Dr. To Ganesh's Capital A/c To Chandan's Capital A/c (Being Reserve Fund distributed among partners in 3:2 ratio) |
30,000 | 18,000 12,000 |
||
|
Bank Overdraft A/c ... Dr. To Bank A/c (Being Bank Overdraft liability discharged) |
20,000 | 20,000 |
||
|
Ganesh's Capital A/c ... Dr. Chandan's Capital A/c ... Dr. To Realisation A/c (Being Loss on Realisation transferred to Capital A/c in 3:2 ratio) |
7,500 5,000 |
12,500 |
||
|
Bank A/c ... Dr. To Cash A/c (Being Cash balance transferred to Bank for final settlement) |
5,000 | 5,000 |
||
|
Ganesh's Capital A/c ... Dr. Chandan's Capital A/c ... Dr. To Bank A/c (Being final amount due to partners paid to settle their accounts) |
1,70,500 97,000 |
2,67,500 |
||
| Total | 12,95,000 | 12,95,000 | ||
Note: Important
As per the book the amounts paid to Ganesh and Chandan are Rs 1,72,500 and Rs 95,000, respectively, however, as per the solution above these balances should be Rs 1,70,500 and Rs 97,000, respectively.
Working Notes
1. Calculation of Profit/Loss on Realisation
To determine the profit or loss, we compare the total Debits and Credits of the Realisation Account.
Debit Side (Expenses & Losses):
Creditors Paid: Rs 22,500
Realisation Exp: Rs 10,000
-----------------------------------
Total Debit: Rs 4,95,000
Credit Side (Incomes & Gains):
Assets Realised (Bank): Rs 3,15,000
Taken by Ganesh: Rs 70,000
Taken by Chandan: Rs 60,000
------------------------------------------
Total Credit: Rs 4,82,500
Result: Since Debit side > Credit side, there is a Loss.
$$Loss = 4,95,000 - 4,82,500 = \text{Rs } 12,500$$
Distribution of Loss (Ratio 3:2):
- Ganesh: \(12,500 \times \frac{3}{5} = \text{Rs } 7,500\)
- Chandan: \(12,500 \times \frac{2}{5} = \text{Rs } 5,000\)
2. Final Capital Settlement
We calculate the final amount payable to partners by adjusting their opening capital with reserves, assets taken over, and realisation loss.
| Particulars | Ganesh (Rs) | Chandan (Rs) |
|---|---|---|
| Opening Balance | 2,30,000 | 1,50,000 |
| Add: Reserve Fund (3:2) | 18,000 | 12,000 |
| Less: Assets Taken Over | (70,000) | (60,000) |
| Less: Realisation Loss | (7,500) | (5,000) |
| Final Payment Due | 1,70,500 | 97,000 |
Circle
What a circle is, along with its key properties:
Definition
- A circle is a perfectly round, two-dimensional shape where all points on its boundary (called the circumference) are the same distance away from a single center point.
Key Properties of a Circle
- Radius (r): The distance from the center of the circle to any point on the circumference.
- Diameter (d): A straight line passing through the center of the circle and connecting two points on the circumference. The diameter is twice the length of the radius (d = 2r).
- Circumference (C): The distance around the edge of the circle. It can be calculated using the formula C = 2╧Аr or C = ╧Аd (where ╧А is pi, approximately 3.14159).
- Area (A): The amount of space enclosed within the circle. It can be calculated using the formula A = ╧Аr².
- No Corners or Edges: A circle is a smooth, curved shape with no straight edges or vertices.
- Infinite Symmetry: A circle can be rotated around its center by any angle and still look the same. It also has reflectional symmetry across any diameter.
Real-World Examples of Circles
- Wheels
- Coins
- Pizza
- The full moon
- Clock faces
- Rings
Importance in Math and Science
Circles are fundamental shapes used extensively in:
- Geometry: Studying angles, shapes, areas, and volumes.
- Trigonometry: Defining sine, cosine, and other trigonometric functions.
- Physics: Describing circular motion, orbits, and waves.
- Engineering and Design: Creating wheels, gears, arches, and countless other objects.
Here are some relevant keywords for the answers about circles, divided into categories for clarity:
General Circle Keywords
- Circle
- Geometry
- Shape
- Round
- Two-dimensional (2D)
Key Components
- Center
- Radius
- Diameter
- Circumference
- Area
- Pi (╧А)
Properties
- Curve
- Smooth
- Symmetry
- Rotation
- Reflection
Applications
- Math
- Trigonometry
- Physics
- Engineering
- Design
Additional Keywords (Depending on Context)
- Sector
- Arc
- Chord
- Tangent
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