Certain common events are linked with superstitions. List such events, discussthe superstitions linked with them and the means of their eradication. - English

There are certain unreasonable beliefs among people living in our society.

Certain common events are linked with superstitions. List such events, discuss the superstitions linked with them, and the means of their eradication.

A cat crossing your path

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Solution: 

 

A cat crossing your path

Explanation: if a cat, especially a black cat crosses your path, it is considered to be a sign that something bad is about to occur to you.

Means of eradication: educate the believers that it is just a cat and like any other animal it roams freely. Moreover, tell people that the above belief holds no logic.

 

2. Do not sweep or cut nails after sunset

Explanation: doing these activities after sunset invites some unwelcome misfortune into your life.

Means of eradication: educate people that sweeping or cutting nails are independent activities and have nothing to do with any particular time of the day.

 

3. Hanging lemon and seven green chilies

Explanation: it is believed that hanging lemon and seven green chilies on doors and vehicles wards off misfortune and bad luck.

Means of eradication: educate people that good deeds bring good fortune. So, lemons and chilies are better off as food ingredients.

 

4. Do not stand or sit under the Peepal tree in the night

Explanation: standing or sitting under the peepal tree at night, invites ghosts and evil spirits.

Means of eradication: educate people that plants maintain a balance in nature. Apart from oxygen, they provide shelter to numerous animals, birds, and protect them. Plants possibly do more good to us than anything evil.

 

5. An itchy left palm

Explanation: an itchy left palm indicates that money would flow in

Means of eradication: educate people that money is best earned and expected out of hard work and good investments. It is better to rely on such proven and tested sources of income than waiting for a palm to get itchy.

The scene in a local market of a village/town/city is very attractive. Peoplewith different occupations sell their wares. Discuss with your partner the varietyof activities at the local market. - English

In a village /town /city it is quite a common sight to see an astrologer sitting by the roadside with his professional equipment.

Discuss with your partner and list the requirements for his trade.

parrot, cards, etc.

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Solution: 

parrot, cards, etc.

cowrie shells

charts

manuscripts

utensils of religious significance

The scene in a local market of a village/town/city is very attractive. Peoplewith different occupations sell their wares. Discuss with your partner the varietyof activities at the local market. - English

The scene in a local market of a village/town/city is very attractive. People with different occupations sell their wares. Discuss with your partner the variety of activities at the local market.

selling flowers, selling grocery

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Solution: 

selling flowers, selling grocery

savouries and snacks shops

amusement games

soothsayers and card readers

traditional medicine stalls

Discuss with your partner and complete the activity.What are your strengths ? - English

Discuss with your partner and complete the activity. What are your strengths?

Strengths	Why do you feel so?	Dream Career
painting and drawing	can visualise, express	commercial artist, cartoonist

Solution:

Strengths	Why do you feel so?	Dream Career
painting and drawing	can visualise, express	commercial artist, cartoonist
writing and communication	have an open mind, can communicate precisely	author, editor, copywriter, journalist
cooking and baking	love to cook and experiment can bake well	chef, baker
read, research and experiment	have a knack to discover obscure knowledge and go to the core of concepts	scientist, research scholar

Amitbhai and Narendrabhai are in Partnership Sharing Profits and Losses equally.

Amitbhai and Narendrabhai are in Partnership Sharing Profits and Losses equally. From the following Trial Balance and Adjustments given below, you are required to prepare Trading and Profit and Loss Account for the year ended 31st March 2019 and Balance Sheet as on that date.

 

Trial Balance as on 31st March 2019

 

Debit Balance	Amount ₹	Credit Balance	Amount ₹
Plant & Machinery	2,80,000	Capital A/c :
Factory Building	75,000	Amitbhai	3,50,000
Sundry Debtors	28,700	Narendrabhai	3,00,000
Purchases	85,500	Sales	1,80,000
Bad Debts	500	Bills Payable	8,500
Sales Return	2,200	Discount	1,200
10% Govt. Bond (Purchased on 1st Oct 2018)	40,000	Creditors	38,500
Import Duty	1,800	R.D	2,700
Legal Charges	2,000	Bank Loan	15,000
Motive Power	12,000	Purchases Return	2,000
Warehouse Rent	1,800
Cash in Hand	20,000
Cash at Bank	70,000
Advertisement (for 2 years, w.e.f 1st Jan 2019)	10,000
Salaries	3,800
Rent	1,500
Drawings :
Amitbhai	2,400
Narendrabhai	3,200
Furniture	1,95,800
Bills Receivable	20,700
Freehold Property	41,000
	8,97,900		8,97,900

Adjustments :

1) Stock on hand on 31st March 2019 was valued at  ₹ 43,000.

2) Uninsured goods worth ₹ 8,000 were stolen.

3) Create R.D.D at 2% on Sundry debtors.

4) Mr. Patil, our customer becomes insolvent and could not pay his debts of ₹ 500.

5) Outstanding Expenses - Rent ₹ 800 and Salaries ₹ 300

6) Depreciate Factory Building by ₹ 2,500 and Furniture by ₹ 1,800

SOLUTION

 

Dr.	In the books of Amitbhai and Narendrabhai Trading and Profit and Loss Account for the year ended on 31st March 2019						Cr.
Particulars		Amount ₹	Amount ₹	Particulars	Amount ₹	Amount ₹
To Purchases		85,500		By Sales	1,80,000
Less: Purchase Return		2,000	83,500	Less: Sales Return	2,200	1,77,800
To Import Duty			1,800	By Closing Stock		43,000
To Motive Power			12,000	By Goods Stolen Away		8,000
To Depreciation - Factory Building			2,500
To Gross Profit c/d			1,29,000
			2,28,800			2,28,800
To Warehouse Rent			1,800	By Gross Profit b/d		1,29,000
To R.B.D.D. A/C				By Discount		1,200
Bad debts		500		By O/s Interest on Govt. Bonds		2,000
Add: New Bad debts		500		By R.B.D.D. A/c (Excess Reserve) (2,700 – 1,564)		1,136
Add: New Reserve		564
		1564
Less: Old Reserve		2700
To Legal Charges			2,000
To Advertisement Expenses		10,000
less: Prepaid Adv. Exp.		8,750	1250
To Salaries		3,800
Add: O/s Salaries		300	4100
To Rent		1500
Add: O/s Rent		800	2,300
To Depreciation on Furniture			1,800
To Loss due to Theft			8,000
To Net Profit Transferred to Capital A/c
Amitbhai		56,043
Narendrabhai		56,043	1,12,086
			1,33,336			1,33,336

  Balance Sheet as on 31st March 2019

Liabilities	Amount ₹	Amount ₹	Assets	Amount ₹	Amount ₹
Capital Account: Amitbhai			Plant & Machinery		2,80,000
Opening Balance	3,50,000		Factory Building	75,000
Add: Net Profit	56,043		Less: Depreciation	2,500	72,500
Less: Drawings	2,400	4,03,643	Closing Stock		43,000
			Sundry Debtors	28,700
Capital Account: Narendrabhai			Less: B.D. (New)	500
Opening Balance	3,00,000			28,200
Add: Net Profit	56,043		Less: R.D.D. (New)	564	27,636
Less: Drawings	3,200	3,52,843	10 % Govt. Bond		40,000
Bills Payable		8,500	O/s Interest on Govt. Bond		2,000
Creditors		38,500	Cash in Hand		20,000
Bank Loan		15,000	Cash at Bank		70,000
Outstanding expenses			Prepaid Advertisement Expense		8,750
Rent	800		Furniture	1,95,800
Salaries	300	1,100	Less: Depreciation	1,800	1,94,000
			Bills Receivable		20,700
			Freehold property		41,000
		8,19,586			8,19,586

Notes :

(1) Import duty, Motive power, and Depreciation on Factory building are recorded in the Trading A/c.

(2) 10 % govt. bond is an investment. It was purchased on 1 – 10 – 2018.

Interest is calculated for six months.