Showing posts with label Accountancy. Show all posts
Showing posts with label Accountancy. Show all posts

State and explain any 'four objectives' of financial statement analysis from business point of view.

Q: State and explain any 'four objectives' of financial statement analysis from business point of view.

Financial statement analysis is a process by which financial statements, i.e. Balance Sheet and Income Statement, are analysed to study the business results and the efficiency of the business operations.

The following are the objectives of preparing financial statements from the business point of view.

1. To measure the profitability: Financial statements are prepared to ascertain profit earned or loss incurred by a business during an accounting period. This is estimated by preparing Trading and Profit and Loss Account.
2. To ascertain the true financial position: Balance Sheet is prepared to ascertain the true financial position of the business. It is a financial statement prepared to ascertain the value of assets and liabilities of a business on a particular date. Financial statement analysis also provides the information related to various provisions and reserves to meet unforeseen future conditions and to toughen the financial position of the business.
3. For effective management: It also assists management in the decision-making process, drafting various plans and also in establishing an effective control system. This analysis also helps in judging the efficiency of the decisions that are taken by the management.
4. To know the financial growth of the business: Financial statement analysis also helps in measuring the financial growth of the business as it helps in comparing the current year’s performance with that of the previous year’s, i.e., intra-firm comparisons. It also facilitates comparison of own performance with other firms in the same industry, i.e., inter-firm comparisons.

Board BK Accounts Papers

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HSC Accountancy March 2015 Solution - Final Accounts Solved Q7

Final Accounts: March 2015 Board Solution

Question 7

From the following Trial Balance of M/s Sanjay and Keshav, you are required to prepare Trading and Profit and Loss account, for the year ended 31st March 2013 and Balance Sheet as on that date after taking into account the following additional information :

Trial Balance as on 31st March, 2013

Debit Balances Amount (₹) Credit Balances Amount (₹)
Opening stock 1,80,000 Sales 5,25,000
Bills receivable 80,000 Rent 22,000
Purchases 2,40,000 Bills payable 78,000
Bad debts 20,000 Sundry creditors 1,00,000
Salary and wages 24,000 Capital account
Discount 9,000     Sanjay 5,00,000
Carriage inward 12,000     Keshav 3,00,000
Travelling expenses 13,000
Cash in hand 38,000
Furniture 2,80,000
Insurance 12,000
Land and building 4,00,000
Postage and telegram 7,000
Sundry debtors 2,10,000
Total 15,25,000 Total 15,25,000

Additional information:

  • (1) Insurance paid in advance ₹ 3,000.
  • (2) Depreciation provided on furniture at 10%.
  • (3) Salary and wages outstanding ₹ 6,000.
  • (4) Rent received in advance ₹ 5,000.
  • (5) Closing stock as on 31.03.2013 ₹ 2,00,000.

Solution

In the books of M/s Sanjay and Keshav

Trading and Profit & Loss Account for the year ended 31st March, 2013

Dr. Particulars Amount (₹) Amount (₹) Particulars Amount (₹) Cr. Amount (₹)
To Opening Stock 1,80,000 By Sales 5,25,000
To Purchases 2,40,000 By Closing Stock 2,00,000
To Carriage Inward 12,000
To Gross Profit c/d 2,93,000
Total 7,25,000 Total 7,25,000
To Bad Debts 20,000 By Gross Profit b/d 2,93,000
To Salary and Wages 24,000 By Rent 22,000
(+) Outstanding 6,000 30,000 (-) Received in Advance 5,000 17,000
To Discount 9,000
To Travelling Expenses 13,000
To Insurance 12,000
(-) Prepaid 3,000 9,000
To Postage and Telegram 7,000
To Depreciation on Furniture 28,000
To Net Profit (Transferred to Capital A/c)
    Sanjay (1/2) 97,000
    Keshav (1/2) 97,000 1,94,000
Total 3,10,000 Total 3,10,000

Balance Sheet as on 31st March, 2013

Liabilities Amount (₹) Amount (₹) Assets Amount (₹) Amount (₹)
Capital Accounts: Land and Building 4,00,000
Sanjay 5,00,000 Furniture 2,80,000
(+) Net Profit 97,000 5,97,000 (-) Depreciation (10%) 28,000 2,52,000
Keshav 3,00,000 Sundry Debtors 2,10,000
(+) Net Profit 97,000 3,97,000 Bills Receivable 80,000
Sundry Creditors 1,00,000 Closing Stock 2,00,000
Bills Payable 78,000 Cash in Hand 38,000
Outstanding Salary & Wages 6,000 Prepaid Insurance 3,000
Rent Received in Advance 5,000
Total 11,83,000 Total 11,83,000

Working Notes:

1. Depreciation on Furniture:

$$ \text{Depreciation} = 2,80,000 \times \frac{10}{100} = 28,000 $$

2. Net Profit Distribution:

Since the profit-sharing ratio is not mentioned in the problem, it is assumed to be equal (1:1).

$$ \text{Total Net Profit} = 1,94,000 $$ $$ \text{Sanjay's Share} = 1,94,000 \times \frac{1}{2} = 97,000 $$ $$ \text{Keshav's Share} = 1,94,000 \times \frac{1}{2} = 97,000 $$
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Board Question Paper Solution: August 2022 Book Keeping & Accountancy

BOARD QUESTION PAPER: AUGUST 2022

BOOK KEEPING & ACCOUNTANCY | Time: 3 Hrs | Max. Marks: 80

Q.1. Attempt all of the following sub-questions:

(A) Do you agree or disagree with the following statements: (5)

(1) Financial statement includes only Balance sheet.

Answer: Disagree

(2) The person in whose favour the bill is endorsed is known as endorsee.

Answer: Agree

(3) Retiring partner is not entitled to share in General Reserve and Accumulated profit.

Answer: Disagree

(4) Income and Expenditure Account is Real Account.

Answer: Disagree

(5) Partnership firm is a Trading concern.

Answer: Agree

HSC Accounts Board Papers with Solution

(B) Select the most appropriate alternative from those given below and rewrite the statements: (5)

(1) A proportion in which the continuing partners get the share of retiring partner is known as _______.

  • (A) Old Ratio
  • (B) New Ratio
  • (C) Gain Ratio
  • (D) Capital Ratio
Answer: (C) Gain Ratio

(2) Partnership is completely dissolved when the partners of the firm become _______.

  • (A) solvent
  • (B) insolvent
  • (C) creditors
  • (D) debtors
Answer: (B) insolvent

(3) The person on whom the bill is drawn is called as _______.

  • (A) Drawee
  • (B) Payee
  • (C) Drawer
  • (D) None of the above
Answer: (A) Drawee

(4) Liability of partners in a partnership business is _______.

  • (A) limited
  • (B) unlimited
  • (C) limited and unlimited
  • (D) None of the above
Answer: (B) unlimited

(5) Ajay and Vijay are two partners sharing profits and losses in the ratio of 3 : 2. They decided to admit Sanjay for \( \frac{1}{5} \)th share, the new profit and loss sharing ratio will be _______.

  • (A) 12 : 8 : 5
  • (B) 4 : 3 : 1
  • (C) 12 : 8 : 1
  • (D) 12 : 3 : 1
Answer: (A) 12 : 8 : 5

(C) Find the odd one: (5)

(1) Reserve Fund, Bank Loan, Building, Capital

Answer: Building (It is an Asset, others are Liabilities/Equity)

(2) Admission fees received, Sundry income, specific donations for Building, Sale of old news papers.

Answer: Specific donations for Building (It is a Capital Receipt, others are Revenue Receipts)

(3) Postage, Stationary, Dividend received, Advertisement.

Answer: Dividend received (It is an Income, others are Expenses)

(4) Bank overdraft, Library books, Stock of Drugs, Equipments.

Answer: Bank overdraft (It is a Liability, others are Assets)

(5) Realisation Account, Partners’ Capital Account, Balance Sheet, Bank Account.

Answer: Balance Sheet (It is a Statement, others are Accounts)

(D) Complete the sentences: (5)

(1) Excess of income over expenditure is termed as _______.

Answer: Surplus

(2) _______ shareholders are the real owners of the company.

Answer: Equity

(3) Deceased partner’s Executor’s Loan Account is shown on the _______ side of the Balance sheet.

Answer: Liabilities

(4) _______ is the set of programs that direct the computer to perform the desired task.

Answer: Software

(5) Revaluation Account is also known as _______ Account.

Answer: Profit and Loss Adjustment

Q.2. Admission of Partner / Retirement

Option 1: Admission of Ravindra (Virat & Rohit)

In the books of Partnership Firm

(i) Profit and Loss Adjustment Account

Particulars Amount (₹) Amount (₹) Particulars Amount (₹) Amount (₹)
To R.D.D. A/c 5,400 By Stock A/c (Appreciation) 10,800
To Machinery A/c 8,400 By Building A/c (Appreciation) 12,000
To Furniture A/c 360
To Profit on Revaluation transferred
to old Partners Current A/c:
  Virat (6/10) 5,184
  Rohit (4/10) 3,456 8,640
Total 22,800 Total 22,800

(ii) Partners' Current Accounts

Particulars Virat Rohit Particulars Virat Rohit
To Cash A/c 3,600 2,400 By Balance b/d 15,000 13,800
To Balance c/d 23,784 19,656 By Goodwill A/c (6:4) 7,200 4,800
By Profit & Loss Adj. A/c (Profit) 5,184 3,456
Total 27,384 22,056 Total 27,384 22,056

(iii) New Balance Sheet as on 1st April, 2020

Liabilities Amount (₹) Amount (₹) Assets Amount (₹) Amount (₹)
Partners Capital A/c Building 60,000
Virat 84,000 Add: Appreciation 12,000 72,000
Rohit 84,000 Machinery 84,000
Ravindra 36,000 2,04,000 Less: Depreciation 10% 8,400 75,600
Partners Current A/c Furniture 3,600
Virat 23,784 Less: Depreciation 10% 360 3,240
Rohit 19,656 43,440 Stock 49,200
Creditors 1,20,000 Add: Appreciation 10,800 60,000
Debtors 1,08,000
Less: RDD 5% 5,400 1,02,600
Cash 54,000
Total 3,67,440 Total 3,67,440

Working Note: Cash A/c

Particulars Amount (₹) Particulars Amount (₹)
To Balance b/d 12,000 By Virat's Current A/c 3,600
To Ravindra's Capital A/c 36,000 By Rohit's Current A/c 2,400
To Goodwill A/c 12,000 By Balance c/d 54,000
Total 60,000 Total 60,000
OR

Option 2: Retirement of Rohan (Sohan, Mohan & Rohan)

(i) Profit and Loss Adjustment Account

Particulars Amount (₹) Particulars Amount (₹)
To Furniture A/c (Depreciation) 9,000 By Freehold Property (Appr.) 9,000
To Goodwill A/c (Written off)* 4,500 By Machinery (Appreciation) 3,000
To Partners' Capital A/c (Profit): By R.D.D. (Written back) 3,000
  Sohan (2/5) 600
  Mohan (2/5) 600
  Rohan (1/5) 300
Total 15,000 Total 15,000
*Note: Goodwill Revaluation: Existing 90,000. New Value = 3 * Avg Profit (28,500) = 85,500. Loss = 4,500.

(ii) Partners' Capital Accounts

Particulars Sohan Mohan Rohan Particulars Sohan Mohan Rohan
To Rohan's Loan A/c - - 48,300 By Balance b/d 1,20,000 90,000 45,000
To Balance c/d 1,26,600 96,600 - By General Reserve 6,000 6,000 3,000
By P & L Adj. A/c 600 600 300
Total 1,26,600 96,600 48,300 Total 1,26,600 96,600 48,300

(iii) Balance Sheet as on 1st April, 2020

Liabilities Amount (₹) Assets Amount (₹)
Capital Accounts: Bank 15,000
  Sohan 1,26,600 Debtors (All good) 60,000
  Mohan 96,600 Furniture (Revalued) 36,000
Rohan's Loan A/c 48,300 Machinery (Revalued) 15,000
Creditors 30,000 Freehold Property 90,000
Goodwill (Revalued) 85,500
Total 3,01,500 Total 3,01,500

Q.3. Dissolution of Partnership / Bills of Exchange

Option 1: Dissolution (Sheetal and Kanchan)

Journal Entries in the books of the Firm

Particulars L.F. Debit (₹) Credit (₹)
Realisation A/c ... Dr.
(Transfer of Assets)
To Stock A/c
To Debtors A/c
To Bills Receivable A/c
To Furniture A/c
To Building A/c		 1,98,000

60,000
54,000
6,000
18,000
60,000
Creditors A/c ... Dr.
Bills Payable A/c ... Dr.
(Transfer of Liabilities)
To Realisation A/c		 38,400
21,600


60,000
Cash A/c ... Dr.
(Assets Realised: Stock 55,200 + Debtors 49,800 + BR 5,940)
To Realisation A/c		 1,10,940

1,10,940
Kanchan's Capital A/c ... Dr.
(Building taken over)
To Realisation A/c		 54,000

54,000
Sheetal's Capital A/c ... Dr.
(Furniture taken over)
To Realisation A/c		 16,200

16,200
Realisation A/c ... Dr.
(Liabilities & Expenses Paid: Creditors 38,400 + BP 21,600 + Exp 1,800)
To Cash A/c		 61,800

61,800
Sheetal's Capital A/c ... Dr.
Kanchan's Capital A/c ... Dr.
(Realisation Loss transferred equally)
To Realisation A/c		 9,330
9,330


18,660
Reserve Fund A/c ... Dr.
To Sheetal's Capital A/c
To Kanchan's Capital A/c
(Reserve fund distributed equally)		 24,000
12,000
12,000
Sheetal's Capital A/c ... Dr. (Bal: 60+12-16.2-9.33)
Kanchan's Capital A/c ... Dr. (Bal: 72+12-54-9.33)
To Cash A/c
(Final Settlement)		 46,470
20,670

67,140
OR

Option 2: Bills of Exchange (Sandhya's Books)

In the books of Sandhya

Journal Entries

Date Particulars L.F. Debit (₹) Credit (₹)
1 Bills Receivable A/c ... Dr.
  To Vidya's A/c
(Being bill drawn.)		 36,000
36,000
2 Bank A/c ... Dr.
Discount A/c ... Dr.
  To Bills Receivable A/c
(Being bill discounted.)		 34,800
1,200

36,000
3 Vidya's A/c ... Dr.
  To Bank A/c
(Being bill dishonoured.)		 36,000
36,000
4 Cash / Bank A/c ... Dr.
  To Vidya's A/c
(Being part amount received.)		 12,000
12,000
5 Vidya's A/c ... Dr.
  To Interest A/c
(Being interest charged.)		 1,100
1,100
6 Bills Receivable A/c ... Dr.
  To Vidya's A/c
(Being new bill drawn with interest.)		 25,100
25,100
Total 1,46,200 1,46,200

Vidya's Account

Date Particulars Amount (₹) Date Particulars Amount (₹)
1 To Balance b/d 36,000 1 By Bills Receivable A/c 36,000
3 To Bank A/c 36,000 4 By Cash / Bank A/c 12,000
5 To Interest A/c 1,100 6 By Bills Receivable A/c 25,100
Total 73,100 Total 73,100

Q.4. Issue of Shares / Computerised Accounting

Option 1: Journal Entries (Mahesh Co. Ltd.)

Journal Entries in the books of Mahesh Co. Ltd.

Particulars L.F. Debit (₹) Credit (₹)
Bank A/c ... Dr.
(1,20,000 shares × ₹2)
To Equity Share Application A/c
(Being application money received)		 2,40,000

2,40,000
Equity Share Application A/c ... Dr.
To Equity Share Capital A/c (1,00,000 × ₹2)
To Bank A/c (20,000 × ₹2)
(Being application money transferred to capital and excess refunded)		 2,40,000
2,00,000
40,000
Equity Share Allotment A/c ... Dr.
(1,00,000 shares × ₹4)
To Equity Share Capital A/c
(Being allotment money due)		 4,00,000

4,00,000
Bank A/c ... Dr.
To Equity Share Allotment A/c
(Being allotment money received)		 4,00,000
4,00,000
Equity Share First Call A/c ... Dr.
(1,00,000 shares × ₹2)
To Equity Share Capital A/c
(Being first call money due)		 2,00,000

2,00,000
Bank A/c ... Dr.
To Equity Share First Call A/c
(Being first call money received)		 2,00,000
2,00,000
Equity Share Second & Final Call A/c ... Dr.
(1,00,000 shares × ₹2)
To Equity Share Capital A/c
(Being final call money due)		 2,00,000

2,00,000
Bank A/c ... Dr.
To Equity Share Second & Final Call A/c
(Being final call money received)		 2,00,000
2,00,000
OR

Option 2: Importance of Computerised Accounting system

The importance of a Computerised Accounting System (CAS) includes:

  1. Speed: CAS processes data much faster than manual systems, generating reports instantly.
  2. Accuracy: It reduces human errors in calculations. Once data is entered correctly, the outputs (reports, balances) are accurate.
  3. Reliability: Standardized processes ensure consistent and reliable financial information.
  4. Scalability: It can handle large volumes of transactions easily, suitable for growing businesses.
  5. Security: Data can be secured with passwords and backups, preventing unauthorized access and data loss.
  6. Automated Reporting: Generates financial statements (Balance Sheet, P&L) automatically at the click of a button.
  7. Cost-Efficient: Reduces the cost of stationery, storage, and manpower in the long run.

Q.5. Death of Partner / Ratios

Option 1: Death of Mamta

In the books of the firm

Mamta's Capital Account

Particulars Amount (₹) Particulars Amount (₹)
To Drawings A/c (To Cash A/c) 1,200 By Balance b/d 10,000
To Mamta's Executor's Loan A/c 15,000 By General Reserve A/c 1,000
By Interest on Capital A/c 500
By Goodwill A/c 3,000
By Profit & Loss Suspense A/c 750
By Profit & Loss Adjustment A/c (profit) 950
Total 16,200 Total 16,200

Working Notes

1. Profit & Loss Adjustment Account (Revaluation):

Particulars Amount (₹) Particulars Amount (₹)
To Stock A/c 1,500 By Plant & Machinery A/c (Appr.) 5,000
To Partners' Capital A/c (Profit) 4,750 By R.D.D. A/c (Written back) 1,250
Total 6,250 Total 6,250

Mamta's Share of Profit = 4,750 × 1/5 = ₹ 950

2. Interest on Capital:

Interest = Capital × Rate × Period

\( = 10,000 \times \frac{10}{100} \times \frac{6}{12} \)

= ₹ 500

3. Calculation of Mamta's Share of Goodwill:

Average Profit (3 years) = \( \frac{7,500 + 8,500 + 6,500}{3} = \frac{22,500}{3} \) = ₹ 7,500

Goodwill of Firm = Average Profit × No. of Years Purchase

Goodwill = 7,500 × 2 = ₹ 15,000

Mamta's Share = 15,000 × 1/5 = ₹ 3,000

4. Calculation of Profit upto date of death (P&L Suspense A/c):

Average Profit (Last 2 years) = \( \frac{8,500 + 6,500}{2} = \frac{15,000}{2} \) = ₹ 7,500

Profit for 6 months (Apr to Sept) = \( 7,500 \times \frac{6}{12} \) = ₹ 3,750

Mamta's Share = \( 3,750 \times \frac{1}{5} \) = ₹ 750

OR

Option 2: Ratio Analysis

1. Current Ratio:
\( \text{Current Ratio} = \frac{\text{Current Assets}}{\text{Current Liabilities}} \)
Current Assets = Debtors (90,000) + Stock (45,000) = 1,35,000
Current Liabilities = Creditors (45,000) + Bills Payable (30,000) + Bank OD (15,000) = 90,000
Ratio = \( \frac{1,35,000}{90,000} \) = 1.5 : 1

2. Gross Profit Ratio:
\( \text{GP Ratio} = \frac{\text{Gross Profit}}{\text{Net Sales}} \times 100 \)
\( = \frac{1,50,000}{5,00,000} \times 100 \) = 30%

3. Net Profit Ratio:
\( \text{NP Ratio} = \frac{\text{Net Profit}}{\text{Net Sales}} \times 100 \)
\( = \frac{1,00,000}{5,00,000} \times 100 \) = 20%

Q.6. Not for Profit Concern

In the books of Vasantrao Naik Junior College, Aurangabad

Income and Expenditure Account
for the year ended 31st March, 2019

Expenditure Amount (₹) Amount (₹) Income Amount (₹) Amount (₹)
To Salaries to Teachers 1,20,000 By Tuition Fees (2018-19) 35,000
Add: Outstanding 6,000 1,26,000 Add: Outstanding 5,000 40,000
To Printing and Stationary 3,500 By Admission Fees 4,000
To Office Rent 4,500 (8,000 - 50% Capitalized)
To Sports Expenses 750 By Interest on Bank Deposits 12,750
To Annual Gathering Expenses 6,000 Add: Outstanding 750 13,500
To Depreciation on: By Government Grant 43,250
Books 27,250 (86,500 - 50% Capitalized) 43,250
Furniture 53,250 80,500 By Deficit (Excess of expenditure 1,20,500
over income)
Total 2,21,250 Total 2,21,250

Balance Sheet as on 31st March, 2019

Liabilities Amount (₹) Amount (₹) Assets Amount (₹) Amount (₹)
Capital Fund 16,51,000 Building 9,00,000
Add: Admission Fees 4,000 Furniture 3,50,000
Add: Government Grant 43,250 Add: Purchased 20,000
16,98,250 3,70,000
Less: Deficit 1,20,500 15,77,750 Less: Depreciation 15% 53,250 3,16,750
Books 2,50,000
Donation for Prize Fund 45,000 Add: Purchased 30,000
Outstanding Salaries 6,000 2,80,000
Less: Depreciation 10% 27,250 2,52,750
9% Bank Deposits 1,50,000
Add: Outstanding Interest 750 1,50,750
Cash in Hand 100
Cash at Bank 3,400
Outstanding Tuition Fees 5,000
Total 16,28,750 Total 16,28,750

Working Notes

1. Interest on Bank Deposit:

\( 1,50,000 \times \frac{9}{100} = 13,500 \)

Less: Received = 12,750

Outstanding Interest = 750

2. Depreciation on Books @ 10%:

On Opening Balance: \( 2,50,000 \times 10\% = 25,000 \)

On Purchased (1-7-2018 for 9 months): \( 30,000 \times 10\% \times \frac{9}{12} = 2,250 \)

Total Depreciation = 25,000 + 2,250 = 27,250

3. Depreciation on Furniture @ 15%:

On Opening Balance: \( 3,50,000 \times 15\% = 52,500 \)

On Purchased (1-1-2019 for 3 months): \( 20,000 \times 15\% \times \frac{3}{12} = 750 \)

Total Depreciation = 52,500 + 750 = 53,250

Q.7. Final Accounts (Partnership)

In the books of Pravin and Prashant

Trading Account
for the year ended 31st March, 2019

Particulars Amount (₹) Amount (₹) Particulars Amount (₹) Amount (₹)
To Opening Stock 30,800 By Sales 99,550
To Purchases 80,000 Less: Returns - 99,550
Less: Returns - 80,000 By Goods Destroyed by Fire 8,000
To Wages 7,500 By Closing Stock 35,000
To Gross Profit c/d 24,250
Total 1,42,550 Total 1,42,550

Profit & Loss Account
for the year ended 31st March, 2019

Particulars Amount (₹) Amount (₹) Particulars Amount (₹) Amount (₹)
To Salaries 5,000 By Gross Profit b/d 24,250
To Printing & Stationary 1,050 By Net Loss transferred to
To Advertisement 30,000 Partners' Capital A/c:
To Bad Debts 500 Pravin 8,193
Add: New RDD 1,075 Prashant 8,192 16,385
1,575
Less: Old RDD - 1,575
To Depreciation on Furniture 1,010
To Loss by fire 2,000
Total 40,635 Total 40,635

Balance Sheet as on 31st March, 2019

Liabilities Amount (₹) Amount (₹) Assets Amount (₹) Amount (₹)
Partners Capital A/c: Sundry Debtors 43,000
Pravin 51,807 Less: RDD 2.5% 1,075 41,925
Prashant 51,808 1,03,615 Furniture 20,200
Sundry Creditors 20,500 Less: Depreciation 5% 1,010 19,190
Cash in Hand 7,000
Fixed Deposits 15,000
Closing Stock 35,000
Insurance Claim 6,000
Total 1,24,115 Total 1,24,115

Partners Capital Account

Particulars Pravin (₹) Prashant (₹) Particulars Pravin (₹) Prashant (₹)
To Profit & Loss A/c (Net Loss) 8,193 8,192 By Balance b/d 60,000 60,000
To Balance c/d 51,807 51,808
Total 60,000 60,000 Total 60,000 60,000
Name Page No. 1 Name Page No. 2 Name Page No. 3 Name Page No. 4 Name Page No. 5 Name Page No. 6 Name Page No. 7 Name Page No. 8 Name Page No. 9 Name Page No. 10 Name Page No. 11
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