Determinants Class 12 Notes Maths Chapter 4

By going through these CBSE Class 12 Maths Notes Chapter 4 Determinants, students can recall all the concepts quickly.

Determinants Notes Class 12 Maths Chapter 4

DETERMINANT:
Def.: Let A = [aij]n×n be a matrix of order n × n or simply as of order n. Now we can associate each square matrix with a unique number (real or complex). If M is a set of matrices and K is the set of real or complex numbers, then
f: M → K
or
f(A) = k, when A ∈ M and k ∈ K, which is written as
f(A) = | A | = det (A) = k.

Expansions of Determinants:
→ Determinant of order 1
Let A =[a]. Then, det A = a or | a | = a.

→ Determinant of order 2
Let A = \(\left[\begin{array}{ll}
a & b \\
c & d
\end{array}\right]\) is a matrix or order 2 × 2
Determinants Class 12 Notes Maths 1
Multiply the elements along the arrow, the products are written with alternate sign +, -, i.e.,
\(\left|\begin{array}{ll}
a & b \\
c & d
\end{array}\right|\) = (ad – bc)
Product with element a11 = a and, a22 = d is taken positive.

→ Determinant of order n
Let the determinant be
Determinants Class 12 Notes Maths 2
To expand this determinant, we take the following steps:

  1. Take up the elements of a row (or column). Let it be in ith a row. Its elements are a11, a22,…, aij…, aiin.
  2. Corresponding to element aij we find a determinant Mij, which is obtained by deleting the elements of ith row and jth column. The determinant Mij is called the minor of aij.
  3. Sign of the product is (-1)i+j. Thus, the expansion with the help of ith row = (-1)i+1 ai1 Mi1 + (-1)i+2 ai2 Mi2 +………… + (-1)+j aij Mij + ….. + (-1)i+n ain Min.

Now, consider the expansion of a determinant of third order,
i.e., \(\left|\begin{array}{lll}
a_{11} & a_{12} & a_{13} \\
a_{21} & a_{22} & a_{23} \\
a_{31} & a_{32} & a_{33}
\end{array}\right|\)

  1. The elements in the first row are a11, a12 and a13.
  2. M11 is obtained by deleting 1st row and 1st column.
    Determinants Class 12 Notes Maths 3

Adding the product elements and corresponding determinants with proper sign (-1)i+j, we get the expansion of the determinant
Determinants Class 12 Notes Maths 4
The same result is obtained by taking the element of any other row or column. Similarly, the determinants of higher order may be expanded.

Properties of Determinants:
Property 1: If the rows and columns of a determinant are interchanged, the value of the determinant remains the same.
Thus, \(\left|\begin{array}{lll}
a_{1} & b_{1} & c_{1} \\
a_{2} & b_{2} & c_{2} \\
a_{3} & b_{3} & c_{3}
\end{array}\right|=\left|\begin{array}{lll}
a_{1} & a_{2} & a_{3} \\
b_{1} & b_{2} & b_{3} \\
c_{1} & c_{2} & c_{3}
\end{array}\right|\).

Property 2: If any two rows or columns of a determinant are interchanged, then sign of the determinant is changed.
Thus, \(-\left|\begin{array}{lll}
a_{2} & b_{2} & c_{2} \\
a_{1} & b_{1} & c_{1} \\
a_{3} & b_{3} & c_{3}
\end{array}\right|=\left|\begin{array}{lll}
a_{1} & b_{1} & c_{1} \\
a_{2} & b_{2} & c_{2} \\
a_{3} & b_{3} & c_{3}
\end{array}\right|\).

Property 3: If any two rows (columns) of a determinant are identical, the value of the determinant is zero.
Thus, \(\left|\begin{array}{lll}
a_{1} & a_{2} & a_{3} \\
a_{1} & a_{2} & a_{3} \\
b_{1} & b_{2} & b_{3}
\end{array}\right|\) = 0

Property 4: If each element of a row or column of a determinant is multiplied by a constant k, then its value is k times the given determinant.
Thus, \(\left|\begin{array}{lll}
k a_{1} & k a_{2} & k a_{3} \\
b_{1} & b_{2} & b_{3} \\
c_{1} & c_{2} & c_{3}
\end{array}\right|=k\left|\begin{array}{lll}
a_{1} & a_{2} & a_{3} \\
b_{1} & b_{2} & b_{3} \\
c_{1} & c_{2} & c_{3}
\end{array}\right|\).

Property 5: If the element of a row or column of a determinant are expressed as sum of two (or more terms), then the determinant can be expressed as sum of two (or more) determinants.
Determinants Class 12 Notes Maths 5
Property 6: If to each element of any row or column of a determinant, the equimultiples of corresponding elements of any other row or column are added, then the value of the determinant remains unchanged.
Determinants Class 12 Notes Maths 6
Area of a Triangle:
The area of a triangle whose vertices are (x1, y1), (x2, y2) and (x3, y3) is equal to \(\frac{1}{2}\) \(\left|\begin{array}{lll}
x_{1} & y_{1} & 1 \\
x_{2} & y_{2} & 1 \\
x_{3} & y_{3} & 1
\end{array}\right|\)

It may be noted:

  • The area is positive. So, take the only absolute value.
  • If the three points are collinear, the area of a triangle is taken as zero.

→ Minor of a determinant: In a determinant Δ, the minor of aij is obtained by deleting the ith row and jth column.
e.g. Minor of a21 of \(\left|\begin{array}{lll}
a_{11} & a_{12} & a_{13} \\
a_{21} & a_{22} & a_{23} \\
a_{31} & a_{32} & a_{33}
\end{array}\right|\)

= M21 = \(\left|\begin{array}{ccc}
\ldots & a_{12} & a_{13} \\
\ldots & \ldots & \ldots \\
\ldots & a_{32} & a_{33}
\end{array}\right|=\left|\begin{array}{ll}
a_{12} & a_{13} \\
a_{32} & a_{33}
\end{array}\right|\)

Co-factor of an element of Determinant:
Co-factor of an element a., of determinant | aij |
= (-1)i+j Mij where Mij is the minor of aij.

In det. \(\left|\begin{array}{lll}
a_{11} & a_{12} & a_{13} \\
a_{21} & a_{22} & a_{23} \\
a_{31} & a_{32} & a_{33}
\end{array}\right|\), cofactor of a31 = (-1)3+1M31 = \(\left|\begin{array}{ll}
a_{12} & a_{13} \\
a_{22} & a_{23}
\end{array}\right|\)

→ Matrix of cofactors: By replacing the elements of a determinant with their cofactors, a matrix of cofactors is obtained.
Determinants Class 12 Notes Maths 7
→ Adjoint of a Matrix: The adjoint of a square matrix is the transpose of the matrix of cofactors.
If Aij, is the cofactor of a., of det. A = | aij |, then
Determinants Class 12 Notes Maths 8
→ Singular Matrix: If | A | =0, the square matrix A is said to be singular.

→ Non-singular Matrix: If | A | ≠ 0, the square matrix A is known as a non-singular matrix.

→ Invertible Matrix: If AB = BA = I, then A is called the inverse of A which is written as B = A-1. In this case, the square matrix A is said to be invertible.

Some Theorems:

  1. If A is a square matrix, then A (adj A) = (adj A) A = AI.
  2. If A and B are non-singular matrices, then AB and BA are also non-singular matrices.
  3. | AB | = | A | | B |.
  4. A square matrix A is invertible, if and only if A is non-singular.
  5. A-1 = \(\frac{1}{|A|}\) adj A.
  6. (AB)-1 = B-1A-1.
  7. (a) (A’)-1 .= (A-1)’.
    (b) (A-1)-1 = A.
    (c) (XYZ)-1 = Z-1 Y-1 X-1.

Linear System of Equations:
→ Consistent system: The system of equations is said to be consistent, if it has one or more than one solutions.

→ Inconsistent system: The system of equations is said to be inconsistent, if it has no solution.
Consider the system of equations:
a1x + b1y + c1z = d1
a2x + b2y + c2z = d2
a3x + b3y + c3z = d3

Let A = \(\left[\begin{array}{lll}
a_{1} & b_{1} & c_{1} \\
a_{2} & b_{2} & c_{2} \\
a_{3} & b_{3} & c_{3}
\end{array}\right]\), X = \(\left[\begin{array}{l}
x \\
y \\
z
\end{array}\right]\) and B = \(\left[\begin{array}{l}
d_{1} \\
d_{2} \\
d_{3}
\end{array}\right]\)

The given system of equations can be written is
\(\left[\begin{array}{lll}
a_{1} & b_{1} & c_{1} \\
a_{2} & b_{2} & c_{2} \\
a_{3} & b_{3} & c_{3}
\end{array}\right]\left[\begin{array}{l}
x \\
y \\
z
\end{array}\right]=\left[\begin{array}{l}
d_{1} \\
d_{2} \\
d_{3}
\end{array}\right]\)
or
AX = B.
∴ X = A-1B.

Consistency/Inconsistency of system cf equations:
(a) For a non-homogeneous system of equations AX ≠ O:

  1. if | A | ≠ 0, AX = B has a unique solution.
  2. If | A | = 0, let us find (adj A) B.
  3. If (adj A)B ≠ 0, the system of equations is inconsistent.
  4. If (adj A)B = 0, the system of equations has infinitely many solutions and hence consistent.

(b) For the homogeneous system of equations AX = O:

  1. If | A | ≠ 0, the solution is x = 0, y = 0, z = 0. This is called the trivial solution. The system is consistent.
  2. If | A | = 0, the system has infinitely many solutions. The system is consistent.

In such as case, we put one of the variables equal to k. Let z = k, then we find the values of x and y in terms of k.

1. DETERMINANT OF A SQUARE MATRIX

(i) If A = \(\left[\begin{array}{ll}
a_{11} & a_{12} \\
a_{21} & a_{22}
\end{array}\right]\), then det. A = \(\left|\begin{array}{ll}
a_{11} & a_{12} \\
a_{21} & a_{22}
\end{array}\right|\) = a11a22 – a21a12

(ii) If A = \(\left[\begin{array}{lll}
a_{11} & a_{12} & a_{13} \\
a_{21} & a_{22} & a_{23} \\
a_{31} & a_{32} & a_{33}
\end{array}\right]\), then det. A = a11\(\left|\begin{array}{ll}
a_{22} & a_{23} \\
a_{32} & a_{33}
\end{array}\right|\) – a12 \(\left|\begin{array}{ll}
a_{21} & a_{23} \\
a_{31} & a_{33}
\end{array}\right|\) + a13 \(\left|\begin{array}{ll}
a_{21} & a_{22} \\
a_{31} & a_{32}
\end{array}\right|\)
= a11a22a33 – a23a32a11 – a12a21a33 + a12a23a11 + a13a21a32 – a13a31a22.

2. MINOR AND CO-FACTOR
(i) The minor of an element aij is a determinant, which is obtained by supressing die ith row and jth column. The minor of an element aij is denoted by Mij.

(ii) The co-factor of an element is its minor with proper sign. The co-factor of an element aij is denoted by Aij
Aij =(-1)i+jMij

3. PROPERTIES

(i) Reflection Property. The value of the determinant remains unaltered by interchanging its rows and columns.
(ii) Switching Property. If two adjacent rows (or columns) of a determinant are interchanged, then the sign of the determinant is changed.
(iii) Repetition Property. If two rows (or columns) of a determinant are identical, then its value is zero.
(iv) Scalar Multiple Property. If each element of a row (or column) of a determinant is multiplied f
by a constant ‘k’ then its value gets multiplied by the scalar ‘k’
(v) Sum Property. If each element of a row (or column) of a determinant is expressed as the sum
of two or more terms, then the determinant can be expressed as the sum of two or more determinants.
(vi) Invariance Property. If to any row (or column) of a determinant, a multiple of another row (or column) is added, the value of the determinant remains the same.
(vii) Factor Property. If a determinant Δ vanishes when for x is put a in those elements of Δ, which are polynomials in x, then (x – a) is a factor of Δ.

4. AREA OF A TRIANGLE

Area of a triangle whose vertices are (x1, y1), (x2, y2), (x3, y3) is given by:
D = \(\frac{1}{2}\left|\begin{array}{lll}
x_{1} & y_{1} & 1 \\
x_{2} & y_{2} & 1 \\
x_{3} & y_{3} & 1
\end{array}\right|\)
When the area of the triangle is zero, then the points are collinear.

5. ADJOINT OF A MATRIX

Let A = \(\left[\begin{array}{lll}
a_{11} & a_{12} & a_{13} \\
a_{21} & a_{22} & a_{23} \\
a_{31} & a_{32} & a_{33}
\end{array}\right]\), then adj, A = \(\left[\begin{array}{lll}
\mathrm{A}_{11} & \mathrm{~A}_{21} & \mathrm{~A}_{31} \\
\mathrm{~A}_{12} & \mathrm{~A}_{22} & \mathrm{~A}_{32} \\
\mathrm{~A}_{13} & \mathrm{~A}_{23} & \mathrm{~A}_{33}
\end{array}\right]\), where capital letters are co-factors of corresponding small letters.

6. INVERSE OF A MATRIX

Invertible Matrix. Any n-rowed square matrix A is said to be invertible if there exists an n-rowed matrix B such that
AB = BA = In
B is called the inverse of A and is denoted as A-1.

Theorems.
(i) Inverse of every square matrix, if it exists, is unique.
(ii) A is invertible iff |A| ≠ 0
(iii) A-1 = \(\frac{\operatorname{adj} . \mathrm{A}}{|\mathrm{A}|}\), if | A | ≠ 0.

PROPERTIES:

(i) (AB)-1 =B-1 A-1
(ii) (A’)-1 = (A-1)’
(iii) (Ak)-1 =(A-1)k, where k is any positive integer.

7. SINGULAR AND NON-SINGULAR MATRICES
A square matrix is said to be singular if |A| = 0 and non-singular if |A| ≠ 0.

8. SOLUTIONS OF EQUATIONS BY MATRIX METHOD To solve the equations :
\(\begin{array}{l}
a_{11} x_{1}+a_{12} x_{2}+\ldots \ldots+a_{1 n} x_{n}=b_{1} \\
a_{21} x_{1}+a_{22} x_{2}+\ldots \ldots+a_{2 n} x_{n}=b_{2} \\
\ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots \\
a_{m 1} x_{1}+a_{m 2} x_{2}+\ldots \ldots+a_{m n} x_{n}=b_{m} .
\end{array}\)
Here X = A-1B,
where A = \(\left[\begin{array}{cccc}
a_{11} & a_{12} & \ldots \ldots \ldots & a_{1 n} \\
a_{21} & a_{22} & \ldots \ldots \ldots & a_{2 n} \\
\ldots & \ldots \ldots \ldots \ldots & \\
a_{m 1} & a_{m 2} \ldots \ldots \ldots . & a_{m n}
\end{array}\right]\), X = \(\left[\begin{array}{c}
x_{1} \\
x_{2} \\
\cdots \\
x_{n}
\end{array}\right]\), B = \(\left[\begin{array}{c}
b_{1} \\
b_{2} \\
\ldots \\
b_{m}
\end{array}\right]\)

(i) If |A| ≠ 0, then the system is consistent and has a unique solution.
(ii) If | A | = 0 and (adj. A) B = O, (O being a zero matrix) then the system is consistent and has infinitely many solutions.
(iii) If | A | = 0 and (adj. A) B ≠ O, then the system is inconsistent and has no solution.

9. SOLUTION OF HOMOGENEOUS EQUATIONS
To solve the equations :
a1x + b1y + c1z = 0
a2x + b2y + c1z = 0
a3x + b3y + c3z = 0.

Here AX = 0, where A = \(\left[\begin{array}{lll}
a_{1} & b_{1} & c_{1} \\
a_{2} & b_{2} & c_{2} \\
a_{3} & b_{3} & c_{3}
\end{array}\right]\) and X = \(\left[\begin{array}{l}
x \\
y \\
z
\end{array}\right]\)

(i) If |A| ≠ 0, then system has only trivial solution.
(ii) If |A| = 0, the system has infinitely many solutions.

Matrices Class 12 Notes Maths Chapter 3

By going through these CBSE Class 12 Maths Notes Chapter 3 Matrices, students can recall all the concepts quickly.

Matrices Notes Class 12 Maths Chapter 3

Matrix (Definition): A matrix is defined as a rectangular array (arrangement) of numbers or functions.A
The matrices are denoted by capital letters as shown below:
Matrices Class 12 Notes Maths 1
→ Elements: The numbers or functions in a matrix are called its elements. In matrix A; 2, 5, 6, 4, 0 and \(\sqrt{3}\) are the elements.

→ Row: The elements lying in a horizontal line form a row. Matrix B has 3 rows viz: first row is (1, 3 + 2i, \(\frac{2}{3}\)) is (-5, 2.3, 7) and third row is (\(\sqrt{7}\) 4 -8).

→ Column: The elements lying in a vertical line form a column. Matrix A has three columns viz: first column is \(\left(\begin{array}{l}
2 \\
4
\end{array}\right)\), second is \(\left(\begin{array}{l}
5 \\
0
\end{array}\right)\) and third is \(\left(\begin{array}{c}
6 \\
\sqrt{3}
\end{array}\right)\)

→ Order of matrix: A matrix, having m rows and n columns, is said to be of the order m × n. The matrix A is of order 2 × 3, B is of order 3 × 3 and C is of order 3 × 2.

In general, a matrix of order m × n, i.e., consisting of m rows and n columns is denoted by A = [aij]m×n.
Matrices Class 12 Notes Maths 2

A number of elements in the matrix [aij]m×n are m × n and nth element = aij is that element that lies in the ith row and jth column.

Types of matrices:
→ Square Matrix: If in a matrix, the number of rows is equal to the number of columns, then the matrix is called a square matrix.
Matrices Class 12 Notes Maths 3
has 3 rows and 3 columns. Therefore, it is a square matrix.

In general, [aij]n×n is a square matrix of order n. the elements a11, a22, a33,…,aii…, ann are the elements of main diagonal. Thus, in the matrix P; 2, 7 and 1 are the diagonal elements.

→ Row Matrix: A matrix, which has one row is known as row matrix. [3 -1 i 2] is a row matrix, which has only one row.

→ Column Matrix: A matrix having one column is said to be is a column matrix.\(\left[\begin{array}{c}
-1 \\
3 \\
2
\end{array}\right]\) is a column matrix, since there is only one column in it.

→ Diagonal Matrix: A square matrix is called a diagonal matrix, if its non-diagonal elements are zero, i.e., aij = 0, when i ≠ 0, e.g. \(\left[\begin{array}{ll}
2 & 0 \\
0 & 1
\end{array}\right]\) is a diagonal matrix.

→ Scalar Matrix: It is a square matrix whose (a) diagonal elements are non-zero and equal (b) non-diagonals elements are zero, Le, aij = k ≠ 0 when j = j, aij = 0, when i ≠ j.\(\left[\begin{array}{lll}
2 & 0 & 0 \\
0 & 2 & 0 \\
0 & 0 & 2
\end{array}\right]\) is scalar matrix.

→ Unit or Identity Matrix: It is a square matrix in which each diagonal element is 1. i.e., aij = 1 when i = j and aij = 0 when i ≠ j.\(\left[\begin{array}{lll}
1 & 0 & 0 \\
0 & 1 & 0 \\
0 & 0 & 1
\end{array}\right]\) is an Identity or Unit matrix.

→ Zero Matrix or Null Matrix: A matrix, in which all the elements are equal to zero, is called the zero matrix.\(\left[\begin{array}{lll}
0 & 0 & 0 \\
0 & 0 & 0 \\
0 & 0 & 0
\end{array}\right]\) is a zero matrix.

→ Comparable Matrices: Two matrices are said to be comparable, if they are of the same order. For example, \(\left[\begin{array}{ccc}
2 & 3 & -5 \\
4 & -2 & 6
\end{array}\right]\) and \(\left[\begin{array}{ccc}
i & 2 & x \\
3 & x^{2} & -1
\end{array}\right]\) are comparable matrices since each matrix is of order 2 × 3.

→ Equal Matrices: Two matrices are equal, if (a) they are of the same order (b) their corresponding elements are equal.
Matrices Class 12 Notes Maths 4
if p = 2, q = 3, r = 5, s = 7, t = 9 and u = 8.

OPERATIONS ON MATRICES:
→ Addition of Matrices: The sum of two matrices A and B of the same order is obtained by adding the corresponding elements. Thus,
Matrices Class 12 Notes Maths 5
→ Multiplication of a Matrix by a Scalar: If a matrix A = [aij]m×n is multiplied by a scalar k, then the product kA is obtained by multiplying each element of A, by k. For example,
Matrices Class 12 Notes Maths 6
→ Negative of a Matrix: The negative of a matrix A = -A = (-1)A. For example,
Matrices Class 12 Notes Maths 7
→ Difference of two Matrices: If A and B are the matrices of the same order, then A – B = A + (-1)B = Sum of matrices A and -B.

→ Properties of Matrices Addition: Let A, B, and C be the matrices of the same order m × n.
(a) The commutation Law: A + B = B + A
(b) The Association Law: (A + B) + C = A + (B + C)
(c) The Existence of Additive Identity: Let Omxn be null matrix of order m × n.
A + Om×n = Om×n + A = A.
(d) The Existence of Additive Inverse: Let A = [aij]m×n. We have an order matrix – A = [-aij]m×n such that A + (-A) = A – A = Om×n
-A is called the additive inverse of A or negative of A.

→ Properties of Scalar Multiplication of a Matrix
Let A and B be the matrices of the same order m × n. Then,
(a) k(A + B) = kA + kB
(b) (k + l)A = kA+ lA

→ Multiplication of Matrices
Two matrices A and B are conformable for multiplication if the Tiber of columns in A is equal to the number of rows in B.
If A = [aij]m×n then B = [bij]n×p and AB = [cij]m×p
Cij = (ij), the element of AB = sum of the products of the elements of the ith row of A with corresponding elements oi jth column of B. Here, (ith row of A) (jth column of B).
Matrices Class 12 Notes Maths 8
No. of columns in A = No. of rows in B = 2 ⇒ A and B are comformable for multiplication. Let AB = [Cij]2×3
c11 = (I row of A) × (I column of B)
= \(\left[\begin{array}{ll}
2 & 3
\end{array}\right]\left[\begin{array}{c}
-1 \\
2
\end{array}\right]\) = 2 × (-1) + 3 × 2 = -2 + 6 = 4

c12 = (I row of A) × (II column of B)
= \(\left[\begin{array}{ll}
2 & 3
\end{array}\right]\left[\begin{array}{c}
2 \\
-3
\end{array}\right]\) = 2 × 2 + 3 × (-3) = 4 – 9 = -5

c13 = (I row of A) × (III column of B)
= \(\left[\begin{array}{ll}
2 & 3
\end{array}\right]\left[\begin{array}{l}
4 \\
5
\end{array}\right]\) = 2 × 4 + 3 × 5 = 8 + 15 = 23

c21 = (II row of A) × (I column of B)
= \(\left[\begin{array}{ll}
1 & 4
\end{array}\right]\left[\begin{array}{c}
-1 \\
2
\end{array}\right]\) = 1 × (-1) + 4 × 2 = -1 + 8 = 7

c22 = (II row of A) × (III column of B)
= \(\left[\begin{array}{ll}
1 & 4
\end{array}\right]\left[\begin{array}{c}
2 \\
-3
\end{array}\right]\) = 1 × 2 + 4 × (-3) = 2 – 12 = -10

c23 = (II row of A) × (III column j B)
= \(\left[\begin{array}{ll}
1 & 4
\end{array}\right]\left[\begin{array}{l}
4 \\
5
\end{array}\right]\) =1 × 4 + 4 × 5 = 4 + 20 = 24
Matrices Class 12 Notes Maths 9
→ Properties of Multiplication of Matrices
(a) The Associative Law:
Let A = [aij]m×n, B = [bij]n×p and C = [cij]p×q.
Then, (AB)C = A(BC)

(b) The Distributive Law:

  1. If A = [aij]m×n, B = [bij]n×p and C = [cij]p×q, then A(B + C) = AB + AC.
  2. If A = [aij]m×n, B = [bij]n×p and C = [cij]p×q, then (A + B)C = AC + BC.

(c) The Existence of Multiplicative Identity:
Let A be a square matrix. There exists an identity matrix I of the same order such that IA = AI = A.

TRANSPOSE OF A MATRIX:
(a) Definition: Let A = [aij]m×n. The matrix obtained by interchanging the rows and columns of A is called transpose of A. It is denoted by A’ or AT.
For A = [aij]m×n A’ = [aij]n×m.

(b) Properties of Transpose of a Matrix Let A and B be the two matrices. Then,

  1. (A’)’ = A
  2. (kA)’ = kA’, where k is a scalar
  3. (A + B)’ = A’ + B’ (whenever A + B is defined)
  4. (AB)’ = B’A’ (whenever AB is defined)

SYMMETRIC AND SKEW SYMMETRIC MATRICES:
→ Symmetric Matrix: A square matrix A = [aij]n×n is called symmetric, if A’ = A, i.e., for aji = aij e.g. \(\left[\begin{array}{ccc}
2 & 3 & 4 \\
3 & 1 & 5 \\
4 & 5 & -1
\end{array}\right]\) is a symmetric matrix.

→ Skew Symmetric Matrix: A square matrix A = [aij]n×n is skew symmetric, if A’ = -A for all i, j or aji = – aij\(\left[\begin{array}{ccc}
0 & 2 & -3 \\
-2 & 0 & 4 \\
3 & -4 & 0
\end{array}\right]\) a skew symmetric matrix.

→ Properties: Let A be a square matrix with real elements.
(a) A + A’ is symmetric.
(b) A – A’ is skew symrrtetric.
(c) A square matrix can be expressed as the sum of the symmetric and skew-symmetric matrix, i.e.,
A = \(\frac{1}{2}\) (A + A’) + \(\frac{1}{2}\) (A – A’)

ELEMENTARY TRANSFORMATIONS OF A MATRIX:
→ Interchange of ith row and jth row is denoted by Ri ↔ Rj. Similarly, interchange of the ith column with the jth column is denoted by Ci ↔ Cj.

→ Multiplication of each element of ith row by k is represented as Ri → kRj. and when the ith column is multiplied by k, it is represented as Ci → kCj.

→ Let the element of the ith row of A be added to the corresponding elements of the jth row multiplied by k. It is denoted by Ri → Ri + kRj.

Similarly, in the case of columns when elements of the ith column are added to the corresponding elements of the jth column multiplied by k, then Ci → Cj + kCj.

INVERTIBLE MATRICES:
(a) Definition: Let A be a square matrix of order n. If there exists another square matrix B of the same order such that AB = BA = In, then A is said to be invertible and B is called the inverse of A. It is denoted by A-1. ⇒ B = A-1.

(b) Inverse of a Matrix by Elementary Operations
Let B = A-1 be the inverse of A.
i.e., In = BA
Multiplying In by A-1, we get
A-1In = In A-1 = (BA)A-1 = B(AA-1)
= BIn = B.
⇒ A-1 = B.
e.g. Let us find the inverse of \(\left[\begin{array}{ll}
1 & 2 \\
2 & 2
\end{array}\right]\) by elementary operations we have: \(\left[\begin{array}{ll}
1 & 2 \\
2 & 2
\end{array}\right]=\left[\begin{array}{ll}
1 & 0 \\
0 & 1
\end{array}\right]\) A

By elementary transformation, we change the matrix \(\left[\begin{array}{ll}
1 & 2 \\
2 & 2
\end{array}\right]\) so that we get identity matrix.
Matrices Class 12 Notes Maths 10

1. MATRIX
Def. A system of mn-numbers (real or complex) arranged in the form of an ordered set of m horizontal lines (called rows) and n vertical lines (called columns) is called an m x n matrix.

2. TYPES OF MATRICES

(i) Rectangular Matrix. Any m x n matrix (m≠n) is called a rectangular matrix.
(ii) Square Matrix. Any n x n matrix is called a square matrix of order n.
(iii) Row Matrix. Any 1 x n matrix is called a row matrix.
(iv) Column Matrix. Any m x 1 matrix is called a column matrix.
(v) Diagonal Matrix. A square matrix A = [aij ] is said to be a diagonal matrix if aij = 0 when i ≠ j.
(vi) Scalar Matrix. A diagonal matrix is said to be a scalar matrix if all its diagonal elements are equal.
(vii) Identity Matrix. A diagonal matrix is said to be an identity matrix if each of its diagonal elements is unity.
(viii) Zero Matrix. A matrix is said to be a zero matrix if each of its elements is zero.
(ix) Triangular Matrices.

(a) A square matrix A = [aij ] is said to be upper triangular matrix if aij =0 for i > j.
(b) A square matrix A = [aij ] is said to be lower triangular matrix if aij =0 for i < j.

3. EQUALITY OF MATRICES
Two matrices A = [aij ] and B = [bij] are said to be equal iff (i) they are of the same order (ii) their corresponding elements are equal.

4. OPERATIONS ON MATRICES

(i) Addition of Matrices.
Let A = [aij]m x n and B = [bij]m x n be two matrices. Then the sum A + B = C = [cij]m x n , where cij + aij + bij for 1 ≤ i ≤ m, 1 ≤ j ≤ n

Key Point
Addition is defined only for matrices, which are of the same order.

(ii) Multiplication of a matrix by a scalar.
Let A be any m x n matrix and k be any scalar. Then m x n matrix obtained by multiplying each element by k is said to be scalar multiple of A by k and is denoted by kA or Ak.

(iii) Multiplication of Matrices.
Let A = [aij] be mxn matrix and B = [bjk] be nxp matrix such that the number of columns of A equals the number of rows of B. Then matrix C = [cik] which is of the order m x p such that:

cik = \(\sum_{j=1}^{n} a_{i j} b_{j k}\) where i = 1,2, ….. m; p = 1, 2, 3,…………………k is called the product of the matrices A and B and is written as C = AB.

Key Point
Product AB is defined iff number of columns of A = number of rows of B.

5. TRANSPOSE OF A MATRIX
(i) Def. If A=[aij]m x n, then the transpose of A, denoted by A’ (or At or AT) is defined by n x m matrix obtained from A by writing the rows of A as columns and columns of A as rows in the same order.

(ii) Properties:

(a) (A’)’=A 1
(b) (A + B)’=A’+B’, A and B being of same type «
(c) (kA)’ = kA’, k being any scalar »
(d) (AB)’ = B’A’.

6. SYMMETRIC AND SKEW-SYMMETRIC MATRICES

(i) Symmetric Matrix.
Def. A square matrix A = [aij] is said to be symmetric if (i,j)th element is the same as its (j, i)th element.

Key Point is
A is symmetric if A’= A.

(ii) Skew-Symmetric Matrix.

A square matrix A = [aij] is said to be skew-symmetric if (i,j)th element is negative of its . (j, i)th element.

Key Point
A is skew-symmetric if A’ = – A.

Relations and Functions Class 12 Notes Maths Chapter 1

By going through these CBSE Class 12 Maths Notes Chapter 1 Relations and Functions, students can recall all the concepts quickly.

Relations and Functions Notes Class 12 Maths Chapter 1

RELATION
1. Types of Relations
→ Empty Relation: A relation in a set A is known as empty relation, if no element of A is related to any element of A, i.e., R = Φ ⊆ A × A. e.g.

Let the set A = {1, 2,3,4,5) and R is given by
R= {(a,b): a – b = 20}

There is no pair (a, b) that satisfies the condition
a – b = 20.
⇒ The relation R is the empty relation.

→ Universal Relation: A relation R in a set A is called a universal relation, if each element of A is related to every element of A, i.e.,
R = A × A. e.g.
Let the set A = {1, 2,3, 4,5} and R is given by R = {(a, b): ab > 0}
Here, R = {(a, b): ab > 0} is the whole set A × A as all pairs (a, b) in A × A satisfy ab > 0.
Thus, this is the universal relation.

→ A relation R in a set A is called
(a) reflexive: if (a, a) ∈ R for every a ∈ A.
(b) symmetric: ii (a, b) ∈ R implies that (b, a) ∈ R for all a, b ∈ A.
(c) transitive: if (a, b) ∈ R and (b, c) e R implies that (a, c) ∈ R for all a,b,c ∈ A.

→ Equivalence Relation: A relation R in A is an equivalence relation if R is reflexive, symmetric, and transitive. For example:
(1) Let T be the set of all triangles in a plane with R a relation in T given by
R = ((T1, T2): T1 is similar to T2)
(a) R is reflexive since every triangle is similar to itself.

(b) (T1, T2) ∈ R ⇒ T1 is similar to T2.
(T2, T3) ∈ R ⇒ T2 is similar to T1
Therefore, R is symmetric.

(c) (T1, T2) and (T2, T3) lies in R
⇒ T1 is similar to T2 and T2 is similar to T3, which means T1 is similar to T3,
i.e., (T1, T3) lies in R.
∴ R is transitive.
Now R is reflexive, symmetric, and transitive, therefore R is an equivalence relation.

(2) Consider the set A = {1,2,3,4} and the relation R = {(1,1), (2, 2), (3,3), (4, 4), (1, 2), (2, 3), (3, 4)}.
(a) Now (1,1), (2, 2), (3, 3), (4, 4) lie in R. Relation R is reflexive.
(b) (1, 2) lies in R but (2,1) does not lie in it.
∴ It is not symmetric.
(c) (1,2), (2, 3) lie in R but (1, 3) does not lie in it. Therefore, R is not transitive.
Here, R is reflexive but neither symmetric nor transitive. Therefore, R is not an equivalence relation.

2. Equivalence Class [a] containing a
For an arbitrary equivalence relation R in an arbitrary set X, R divides X into mutually disjoint subsets Ai, which are known as partitions or sub-divisions of X satisfying:
(a) All elements of Ai are related to each other for all i.
(b) No element of Ai is related to any element of Aj, i ≠ j.
(c) ∪ Aj = X and Ai ∩ A. = Φ, i ≠ j.

The subsets Af are said to be equivalence classes.
Example: Let R be the relation defined in the set A = {p, q, s, t, e, o, u} by
R = {(a, b): both a and b are either consonants or vowels,
Here, R is an equivalence relation.
(a) Any element ∈ A is either consonant or vowel,
i.e., (a, a) ∈ R ⇒ R is reflexive.

(b) If (a, b) ∈ R ⇒ a and b both are either consonants or vowels ⇒ (b, a) e R.
∴ R is symmetric.

(c) If (a, b) ∈ R and (b, c) ∈ R, then a, b; b, c both pairs are either consonants or vowels.
i.e., a, b, c all are either consonants or vowels.
⇒ (a, c) ∈ R.
∴ R is transitive.
Thus, R is an equivalence relation.

Further, all the elements of (p, q, s, t) are related to each other as all the elements of this subset are consonants.

Similarly, all the elements of {e, i, o, u } are related to each other as all of them are vowels. But no element of {p, q, s, t} can be related to any element of {e, i, o, u}, since the elements of {p, q, s, t} are all consonants and the elements of {e, i, o, u} are all vowels. {p, q, s, t} is an equivalence class.denoted by an element as {p}. Similarly, {e, i, o, u} is an equivalence class denoted by an element [e).

FUNCTIONS
1. Types of Functions
→ One-one (or Injective): A function f: X → Y is said to be one-one (or injective), if the images of the distinct elements of X under/are distinct, i.e., for every x1, x2 ∈ X, if f(x1) = f(x2) implies that x1 = x2.
Relations and Functions Class 12 Notes Maths 1
Each element of X has a distinct image in Y. Such a function or a mapping is one-one.

→ Onto (or surjective): A function f: X →Y is called onto, if every element of Y is the image of some element of X under f, i.e., for all y ∈ Y, there exists an element x in X such that f(x) = y.
Relations and Functions Class 12 Notes Maths 2
Corresponding to each element of Y, there is a pre-image in X. Such a mapping is onto.

→ One-one and Onto (Bijective): A function f: X to Y is known as one-one and onto (or bijective), if f is both one-one and onto.
Relations and Functions Class 12 Notes Maths 3
Here,f is both one-one and onto. Therefore,f is said to be one-one onto function or bijective function.

2. Composition of Functions
Let f: A → B and g: B → C be the two functions. The composition of f and g is defined as. gof: A → C, such that
gof(x) = g{f(x)}, for all x ∈ A.
Relations and Functions Class 12 Notes Maths 4
A function f: X → Y is said to be invertible if there exists a function g: Y → X such that gof = Ix and fog = Iy. The function g is called the inverse of f. It is denoted by f-1.

Inverse or composite function: If f: X →Y and g: Y → Z be the two invertible functions, then gof is also invertible such that (gof)-1 = f-1og-1

BINARY OPERATION
→ Binary Operation: A binary operation on a set A is a function X: A × A → A, defined by × (a,b) = a × b, e.g., ×: R × R → R is given by (a, b) → a + b. Here +, — and x are the functions but + : R × R →, R, written as (a, b) → \(\frac{a}{b}\) is not a function. It is not a binary operation, since it is not defined for b = O.

→ Commutative Binary Operation: A binary operation × on the set A is commutative,if for every a,b ∈ A, a × b = b × a.

→ Associative Binary Operation: A binary operation × on the set A is associative, if (a × b) × c = a × (b × c).
It may be noted that associative property, a × b × c × d, … is not defined unless brackets are used.

→ An Identity Element e for Binary Operation: Let ×: A × A → A be a binary operation. There exists an element e ∈ A such that a × e = a = e × a, for all a ∈ A.

The element e is known as the identity element. It should be noted that 0 is the identity element for addition but not for natural numbers N, since 0 ∉ N.

→ The inverse of an element a: Let ×: A × A → A be a binary operation with identity element e in A. An element a ∈ A is invertible w.r.t. binary operation ×, if there exists an element b in A such that a × b = e = b × a. The element b is said to be the inverse of a. It is denoted by a-1, e.g.,

– a is the inverse of a for the operation of addition +.
\(\frac{1}{a}\) (a ≠ 0) is the inverse of a for multiplication.

1. RELATIONS

(i) Relation. A relation R from a set A to a set B is a subset of A x B.

(ii) Classification of Relations : a
(a) Reflexive Relation. A relation R in a set E is said to be reflexive if xRx ∀ x ∈ E.
(b) Symmetric Relation. A relation R in a set E is said to be symmetric if:
xRy = yRx ∀ x, y ∈ E.
(c) Transitive Relation. A relation R in a set E is said to be transitive if:
vRy and yRz ⇒ xRz ∀ x, y, z ∈ E.
(d) Equivalence Relation. A relation R in a set E is said to be an equivalence relation if it is :

  • reflexive
  • symmetric and
  • transitive.

2. FUNCTIONS

(i) Let X and Y be two non-empty sets. Then ‘f’ is a rule, which associates to each element x in X . a unique element y in Y.
(a) The unique element y of Y is called the value of f at x.
(b) The element x of X is called pre-image of y.
(c) The set X is called the domain of f
(d) The set of images of elements of X under f is called the range of f.

(ii) (a) Df = {x : x ∈ R, f(x) ∈ R}
(b) Rf = {f(x):x ∈ Df}
(c) f is one-one iff x1 = x2
⇒ f(x1) = f(x2) for x1, x2 ∈ Df
or iff x1 ≠ x2
⇒ f(x1) ≠ f(x2) for x1, x2 ∈ Df
(d) f is invertible iff f is one-one onto and Df-1 = Rf, Rf-1= DRf.

3. ALGEBRA OF FUNCTIONS

Let f and g be two functions. Then
(i) (f+g) (x) =f(x) + g(x); Df+g = Df ∩ Dg
(ii) (f- g) (x) = f(x) – g(x); Df-g = Df ∩ Dg
(iii) (fg) (x) =f(x) g(x); Dfg = Df ∩ Dg
(iv) \(\left(\frac{f}{g}\right) x=\frac{f(x)}{g(x)}\); Df/g = Df ∩ Dg – {x:x∈Dg, g(x) = 0}

Probability Class 12 Notes Maths Chapter 13

By going through these CBSE Class 12 Maths Notes Chapter 13 Probability, students can recall all the concepts quickly.

Probability Notes Class 12 Maths Chapter 13

1. Conditional Probability:
Let E and F be two events with a random experiment. Then, the probability of occurrence of E under the condition that F has already occurred and P(F) ≠ 0 is called the conditional probability. It is denoted by P(E/F).

The conditional probability P(E/F) is given by
P(E/F) = \(\frac{\mathrm{P}(\mathrm{E} \cap \mathrm{F})}{\mathrm{P}(\mathrm{F})}\) , when P(F) ≠ 0.

→ Properties:

  1. 0 ≤ P(E/F) ≤ 1
  2. P(F/F) = 1
  3. P(A ∪ B/F) = P(A/F) + P(B/F) – P(A n B/F)
    If A and B are disjoint events,
    then P(A ∪ B/F) = P(A/F) + P(B/F).
  4. P(E/F) = 1 – P(E/F)

2. Multiplications Probability:
1. Multiplication Theorem on Probability:
Let E and F be two events associated with sample space S. P(E ∩ F) denotes the probability of the event that both E and F occur, which is given by P(E ∩ F) = P(E) P(F/E) = P(F) P(E/F) provided P(E) ≠ 0 and P(F) ≠ 0.
This result is known as the multiplication theorem on probability.

2. Multiplication rule of probability for more than two events:
Let E, F and G be the three events of sample space. Then, P(E ∩F ∩G) = P(E).P(F/E) P[G/(E ∩ F)]

3. Independent Events:

  1. Two events E and F are said to be independent, if P(E/F) = P(E) and P(F/E) = P(F), provided P(E) ≠ 0 and P(F) ≠ 0.
    We know that P(E ∩ F)= P(E). P(F/E) and P(E ∩ F) = P(F). P(E/F).
  2. Events E and F are independent if P(E ∩ F) = P(E) × P(F).
  3. Three events E, F and G are said to be independent or mutually independent, if
    P(E∩F∩G)= P(E). P(F). P(G)

4. Partition of a Sample Space:
A set of events E1, E2,……….., En is said to represent a partition of sample S, if

  1. Ei ∩ Fj = Φ, if i ≠ j, i, j = 1, 2,……….. ,n .
  2. E1 ∪ E2 ∪ E3 ∪ …. ∪ En = S
  3. P(Ei) > 0 for all i = 1, 2,……., n

For example, E and E’ (complement of E) form a partition of sample space S, because
E∩E’ = Φ and E∪E’ = S.

5. Theorem of Total Probability:
Let E1, E2,…….., En be a partition of sample space and each event has a non-zero probability.
If A be any event associated with S, then
P(A) = P(E1) P(A/E1) + P(E2) P(A/E2) + P(E3) P(A/E3) +…….. + P(En) P(A/En)
Probability Class 12 Notes Maths 1
6. Bayes’ Theorem:
Let E1, E2,…………, En be the n events forming a partition of sample space S, i.e., E1, E2,………, E( are pairwise disjoint and E1 ∪ E2 ∪………. ∪
En = S and A is any event of non-zero probability, then
Probability Class 12 Notes Maths 2
7. A Few Terminologies:

  1. Hypothesis: When Bayes’ Theorem is applied, the events E1, E2,……………., En is said to be a hypothesis.
  2. Priori Probability: The probabilities P(E1), P(E2),…………., P(En) is called priori.
  3. Posteriori Probability: The conditional probability P(E./A) is known as the posterior probability of hypothesis E.

8. Random Variable:
A random variable is a real-valued function whose domain is the sample space of a random experiment.
For example, let us consider the experiment of tossing a coin three times.

The sample space of the experiment is
S{TTT, TTH, THT, HTT, HHT, HTH, THH, HHH}

If x denotes the number of heads obtained, then X is the random variable for each outcome.
X(0) = {TTT}
X(1) = {TTH, THT, HTT}
X(2) = {HHT, HTH, THH}
X(3) = {HHH}

9. Probability Distribution of a Random Variable:
Let real numbers x1, x2,…………., xn be the possible values of random variable and p1, p2,……………, pn be probabilities corresponding to each value of the random variable X. Then the probability distribution is
Probability Class 12 Notes Maths 3
It may be noted that

  1. pi > 0
  2. Sum of probabilities p1 + p2 +………….+ pn = 1

Example: Three cards are drawn successively with replacement from a well-shuffled pack of 52 cards. A random variable denotes the number of spades on three cards. Determine the probability distribution of X.
P(S) = P(Drawing a spade) = \(\frac{13}{52}=\frac{1}{4}\)
P(F) = P(Drawing not a space = 1 – \(\frac{1}{4}=\frac{3}{4}\)
P(X = 0) =P(FFF) = \(\left(\frac{3}{4}\right)^{3}=\frac{27}{64}\)
P(X = 1) = 3 × \(\left(\frac{1}{4} \times \frac{3}{4} \times \frac{3}{4}\right)=\frac{27}{64}\)

∵ X = 1 ⇒{SFF, FSF, FFS}
X = 2 ⇒ {SSF, SFS, FSS}
∴ P(X – 2) = 3 × \(\left(\frac{1}{4} \times \frac{1}{4} \times \frac{3}{4}\right)=\frac{9}{64}\)

When X = 3 ⇒ {SSS}
P(X = 3) = \(\frac{1}{4} \times \frac{1}{4} \times \frac{1}{4}=\frac{1}{64}\)
∴ Probability distribution is
Probability Class 12 Notes Maths 4
10. Mean of Random Variable:
Let X be the random variable whose possible values are x1, x2,……….,xn. If p1, p2,……….., pn are the corresponding probabilities, then the mean of X denoted by p is given by
|
The mean of a random variable X is also called the expected value of X, denoted by E(x).
For the experiment of drawing a spade in three cards, the expected value ‘
Probability Class 12 Notes Maths 6
11. Variance of a Random Variable:
Let X be the random variable with possible values of X: x1 x2,……xn occur whose probabilities are p1, p2,………., pn respectively.
Let μ = E(x) be the mean of X. The variance of X, denoted by Var (X) or σx2, is defined as
Probability Class 12 Notes Maths 7
12. Bernoulli Trial:
Trials of a random experiment are said to be Bernoulli’s Trials if they satisfy the following conditions:

  1. The trials should be independent.
  2. Each trial has exactly two outcomes viz. success or failure.
  3. The probability of success remains the same in each trial.
  4. The number of trials is finite.

Example: An urn contains 6 red and 5 white balls. Four balls are drawn successively. Find whether the trials of drawing balls are Bernoulli trials when after each draw the ball draw is

  1. replaced
  2. not replaced in the urn.

1. If drawing a red ball with replacement is a success, in each trial the probability of success = \(\frac{6}{11}\).
Therefore, drawing a ball with replacement is a Bernoulli trial.

2. In the second attempt, when the ball is not replaced, the probability of success = \(\frac{5}{10}\).

In thired attempt, the probability of success = \(\frac{4}{9}\).
Thus, probability changes at each trial. Hence, in this case, it is not a Bernoulli trial.

13. Binomial Distribution:
The probability distribution of a number of successes in an experiment consisting of n Bernoulli trials is obtained by binomial expansion of (q + p)n.
Such a probability distribution may be written as:
Probability Class 12 Notes Maths 8
This probability distribution is called binomial distribution with parameters n and p.

14. Probability Function:
The probability of x success is denoted by P(x). In a binomial distribution P(x) is given by
P(x) = nCx qn-x px, x = 0,1, 2,…., n and q = 1 – p.
The function P(x) is known as the probability function of the binomial distribution.

1. DEFINITIONS

(i) Random Experiment of Trial. The performance of an experiment is called a trial.
(ii) Event. The possible outcomes of a trial are called events.
(iii) Equally likely Events. The events are said to be equally likely if there is no reason to expect
any one in preference to any other.
(iv ) Exhaustive Events. It is the total number of all possible outcomes of any trial.
(v) Mutually Exclusive Events. Two or more events are said to be mutually exclusive if they
cannot happen simultaneously in a trial. s:
(vi) Favourable Events. The cases which ensure the occurrence of the events are called favourable.
(vii) Sample Space. The set of all possible outcomes of an experiment is called a sample space.
( viii) Probability of occurrences of event A, denoted by P (A), is defined as :
P(A) = \(\frac{\text { No. of favourable cases }}{\text { No. of exhaustive cases }}=\frac{n(\mathrm{~A})}{n(\mathrm{~S})}\)

2. THEOREMS .

(i) In a random experiment, if S be the sample space and A an event, then :
(I) P (A) ≥ 0. (II) P (Φ) = 0 and (III) P (S) = 1.
(ii) If A and B are mutually exclusive events, then P (A ∩ B) = 0.
(iii) If A and B are two mutually exclusive events, then P (A) + P (B) – 1.
(iv) If A and B are mutually exclusive events, then : P (A ∪ B) = P ( A) + P ( B). s
(v) For any two events A and B. P (A ∪ B) = P (A) + P (B) – P (A ∩ B).
(vi) For each event A. P (\(\overline{\mathrm{A}}\)) = 1 – P (A), where (\(\overline{\mathrm{A}}\)) is the complementary event. 1;
( vii) 0 ≤ P (A) ≤ 1.

3. MORE DEFINITIONS
(i) Compound Event. The simultaneous happening of two or more events is called a compound event if they occur in connection with each other. I

(ii) Conditional Probability. Let A and B be two events associated with the same sample spat e then
P (A/B) = \(\frac { No. of elementary events favourable to B which are also favourable to A }{ No. of elementary events favourable to B }\)
Theorem. P (A/B) = \(\frac{P(A \cap B)}{P(B)}\)
P(B/A) = \(\frac{P(A \cap B)}{P(A)}\)

(iii) Independent Events. Two events are said to be independent if the occurrence of one does not a depend upon the occurrence of the other.
Theorem. P (A ∩ B) = P (A) P (B) when A, B are independent.

4. If A1, A1, …………Ar be r events, then the probability when at least one event happens
= 1 – \(\mathbf{P}\left(\overline{\mathbf{A}_{1}}\right) \mathrm{P}\left(\overline{\mathbf{A}_{2}}\right) \ldots \cdot \mathbf{P}\left(\overline{\mathrm{A}}_{r}\right)\)

5. BAYES’ FORMULA
If E1, E2,…., En are mutually exclusive and exhaustive events and A is any event that occurs with E1, E2, …. , En, then :
P(E1/A) = \(\frac{\mathrm{P}\left(\mathrm{E}_{1}\right) \mathrm{P}\left(\mathrm{A} / \mathrm{E}_{1}\right)}{\mathrm{P}\left(\mathrm{E}_{1}\right) \mathrm{P}\left(\mathrm{A} / \mathrm{E}_{1}\right)+\mathrm{P}\left(\mathrm{E}_{2}\right) \mathrm{P}\left(\mathrm{A} / \mathrm{E}_{2}\right)+\ldots \ldots \ldots+\mathrm{P}\left(\mathrm{E}_{n}\right) \mathrm{P}\left(\mathrm{A} / \mathrm{E}_{n}\right)}\)

6. MEAN AND VARIANCE OF RANDOM VARIABLE.
Mean (μ) = Σxipi
Variance (σ2) = Σ(xi – μ)2pi = Σxi2 pi – μ2

Class 12 Accountancy 1 Mark Questions Chapter 3 Reconstitution of Partnership Firm: Admission of a Partner

Here we are providing 1 Mark Questions for Accountancy Class 12 Chapter 3 Reconstitution of Partnership Firm: Admission of a Partner are the best resource for students which helps in class 12 board exams.

One Mark Questions for Class 12 Accountancy Chapter 3 Reconstitution of Partnership Firm: Admission of a Partner

Question 1.
What is meant by Issued Capital ? (CBSE Delhi 2019)
Answer:
Issued capital means such capital as the company issues from time to time for subscription-section 2(50) of the companies Act 2013.

Question 2.
What is meant by ‘ Employees Stock Option Plan? (CBSE Delhi 2019)
Answer:
FSOP means an option granted by the company to its employees & employee directors to subscribe the share at a price that lower than the market price i.e., fair value. It is an option granted by the company but it is not an obligation on the employee to subscribe it.

Question 3.
A and B were partners in a firm sharing profits in the ratio of 3 : 2. C and D were admitted as new partners.
A sacrificed ith of his share in favour of C and B sacrificed 50% of his share in favour of D. Calculate the 4 new profit sharing ratio of A, B, C and D.(CBSE Outside Delhi 2019)
Answer:
Old ratio = 3:2
A’s Sacrifice (in favour of C) = 1/4 x 3/5 = 3/20
B’s Sacrifice (in favour of D) = 1/2 x 2/5 = 2/10
A’s New Share = 3/5 – 3/20 = 9/20
B’s New Share = 2/5 – 2/10 = 2/10

Question 4.
Ankit, Unnati and Aryan are partners sharing profits in the ratio of 5:3:2. They decided to share future profits in the ratio of 2:3:5 with effect from 1st April, 2018. They had the following balance in their balance sheet, passing necessary Journal Entry:
Class 12 Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm Admission of a Partner 1
Answer:
Class 12 Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm Admission of a Partner 2

Question 5.
A and B are partners in a firm. They admit C as a partner with l/5th share in the profits of the firm. C brings ₹ 4,00,000 as his share of capital. Calculate the value of C’s share of Goodwill on the basis of his capital, given that the combined capital of A and B after all adjustments is ₹ 10,00,000. (CBSE Sample Paper 2019-20)
Answer:
Class 12 Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm Admission of a Partner 3

Question 6.
A and B are partners in a firm sharing profits and losses in the ratio of 3:2.On 1st April, 2019 they decided to admit C their new ratio is decided to be equal. Pass the necessary journal entry to distribute Investment Fluctuation Reserve of ₹ 60,000 at the time of C’s admission, when Investment appear in the books at ₹ 2,10,000 and its market value is ₹1,90,000.
Answer:
Class 12 Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm Admission of a Partner 4

Question 7.
A and B are in partnership sharing profits and losses in the ratio of 3:2. They admit C into partnership with 1/5th share which he acquires equally from A and B. Accountant has calculated new profit sharing ratio as 5:3:2. Is accountant correct:
Answer:
Class 12 Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm Admission of a Partner 5
New Profit Sharing ratio of A: B: C ¡s 5:3: 2
Yes, new profit sharing ratio is 5:3:2

Question 8.
A, B and C were partners sharing profits in the ratio of 5 : 4 : 3. They decided to change their profit sharing ratio to 2:2:1 w.e.f. 1st April, 2019. On that date, there was a balance of ₹ 3,00,000 in General Reserve and a debit balance of ₹ 4,80,000 in the Profit and Loss Account.
Pass necessary journal entries for the above on account of change in the profit sharing ratio.
Answer:
Class 12 Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm Admission of a Partner 6

Question 9.
At the time of admission of a partner, who decides the share of profit of the new partner out of the firm’s profit? (CBSE Compartment 2019)
Answer:
It is decided mutually among the old partners and the new partner.

Question 10.
Hari and Krishan were partners sharing profits and losses in the ratio of 2 : 1. They admitted Shyam as a partner for 1/5th share in the profit. For this purpose the Goodwill of the firm was to be value on the basis of three years’s purchase of last five years average profits. The profits for the last five years were:
Class 12 Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm Admission of a Partner 7
Calculate Goodwill of the firm after adjusting the following:
The profit of 2014-15 was calculated after charging ₹ 10,000 for abnormal loss of goods by fire.
Answer:
Class 12 Accountancy Important Questions Chapter 3 Reconstitution of Partnership Firm Admission of a Partner 8

Question 11.
Amit and Beena were partners in a firm sharing profits and losses in the ratio of 3 : 1. Chaman was admitted as a new partner for 1/6th share in the profits. Chaman acquired 2/5th of his share from Amit. How much share did Chaman acquired from Beena? (CBSE 2018-19)
Answer:
Chaman acquired 1/6 – (1/6 x 2/5) = 3/30 from Beena.

Question 12.
Ritesh and Hitesh are childhood friends. Ritesh is a consultant whereas Hitesh is an architect. They contributed equal amount and purchased a building for ₹2 crore. After 10 years they sold it for ₹3 crore and shared the profit equally. Are they doing the business in partnership.
Answer:
No.

Question 13.
Pawan and Jayshree are partners. Bindu is admitted for l/4th share. State the ratio in which Pawan and Jayshree will sacrifice their share in favour of Bindu? (CBSE Sample Paper 2014)
Answer:
Old ratio i.e. 1 : 1

Question 14.
X and Y are partners. Y wants to admit his son K into business. Can K become the partner of the firm?
Answer:
Yes, if X agrees to it otherwise not.

Question 15.
Name any one factor responsible which affect the value of goodwill.
Answer:
Location of a business.

Question 16.
Vishal & Co. is involved in developing computer software which is a high value added product and Tiny & Co. is involved in manufacturing sugar which is a low value item. If capital employed of both the firms is same, value of goodwill of which firm will be higher?
Answer:
Vishal & Co.

Question 17.
State a reason for the preparation of ‘Revaluation Account’ at time of admission of a partner.
Answer:
To record the effect of revaluation of assets and liabilities.

Question 18.
In which ratio is the profit or loss due to revaluation of assets and liabilities transferred to capital accounts?
Answer:
Old Ratio of existing partners.

Question 19.
Change in Profit Sharing Ratio amounts to dissolution of partnership or partnership firm?
Answer:
Dissolution of partnership.

Question 20.
State one occasion on which a firm can be reconstituted. (CBSE 2012, Delhi)
Answer:
Change of profit sharing ratio among the existing partners.

Question 21.
What is the formula of calculating sacrificing ratio? (CBSE 2011, Outside Delhi)
Answer:
Sacrificing Ratio = Old Ratio-New Ratio.

Question 22.
By which name the profit sharing ratio in which all partners, including the new partner, will share fixture profits?
Answer:
New profit sharing ratio.

Question 23.
If the new partner acquires his share in profits from all the old partners in their old profit sharing ratio, by which ratio will the old partners sacrifice their profit sharing ratio?
Answer:
Old profit sharing ratio.

Question 24.
Name the accounting standard, issued by the Institute of Chartered Accountants of India, which deals with treatment good will.
Answer:
AS 26.

Question 25.
When the new partner brings amount of premium for goodwill, by which ratio is this amount credited to old partners’ Capital Accounts?
Answer:
Sacrificing ratio.

Question 26.
What is the formula for calculating inferred goodwill?
Answer:
Net worth of business on the basis of new partner’s capital minus net worth of business in new firm.

Class 12 Accountancy 1 Mark Questions Chapter 2 Accounting for Partnership: Basic Concepts

Here we are providing 1 Mark Questions for Accountancy Class 12 Chapter 2 Accounting for Partnership: Basic Concepts are the best resource for students which helps in class 12 board exams.

One Mark Questions for Class 12 Accountancy Chapter 2 Accounting for Partnership: Basic Concepts

Question 1.
Chhavi and Neha were partners in a firm sharing profits and losses equally. Chhavi withdrew a fixed amount at the beginning of each quarter. Interest on drawings is charged @ 6% p.a. At the end of the year, interest ‘ on Chhavi’s drawings amounted to ₹ 900. Pass necessary journal entry for charging interest on drawings.
Answer:
Class 12 Accountancy Important Extra Questions Chapter 2 Accounting for Partnership Basic Concepts 1

Question 2.
Dev withdrew ₹ 10,000 on 15th day of every month. Interest on drawings was to be charged @ 12% per
annum. Calculate interest on Dev’s drawings. (CBSE Outside Delhi 2019)
Answer:
Interest On Drawings = 1,20,000 x 12/100 x 6 x 12 = 7,200

Question 3.
Amit, a partner in a partnership firm withdrew ₹ 7,000 in the beginning of each quarter. For how many months would interest on drawings be charged₹ (CBSE SP 2019-20)
Answer:
7 1/2 months.

Question 4.
Raj and Seema started a partnership firm on 1st July, 2018. They agreed that Seema was entitled to a commission of 10% of the net profit after charging Raj’s salary of ₹ 2,500 per quarter and Seema’s commission. The net profit before charging Raj’s salary and Seema’s commission for the year ended 31st March, 2019 was ₹ 2,27,500. Calculate Seema’s commission. (CBSE Compt. 2019)
Answer:
Net profit before salary and commission = ₹ 2,27,500
Net Raj’s salary ₹ 2,500 x 3 = ₹ 7,500
Net profit after Raj’s salary but before Seema’s commission = ₹ 2,20,000
Seema’s commission = 10/110 of ₹ 2,20,000
= ₹ 20,000

Question 5.
A and B are partners in a firm sharing profits and losses in the ratio of 7 : 3. Their fixed capitals were : A ₹ 9,00,000 and B ₹ 4,00,000. The partnership deed provided the following: (CBSE Compt. 2019)
(i) Interest on capital @ 10% p.a.
(ii) A’s salary ₹ 50,000 per year and B’s salary ₹ 3,000 per month.
Profit for the year ended 31st March 2019 ₹ 2,78,000 was distributed without providing for interest on capital and partner’s salary.
Showing your working clearly, pass the necessary adjustment entry for the above omissions.
Answer:
Class 12 Accountancy Important Extra Questions Chapter 2 Accounting for Partnership Basic Concepts 2

Question 6.
Partners of ABC Corporation have agreed that D, a minor, should be admitted as a partner in the firm. What will be liability of D?
Answer:
Limited.

Question 7.
X, Y and Z are partners in a firm. The firm had adopted fixed capital method. Mention the account in which the interest on capital will be recorded:
Answer:
Capital Account.

Question 8.
A partnership deed provides for the payment of interest on capital but there was a loss instead of profits during the year 2010-11. Will the interest on capital be allowed?
Answer:
No.

Question 9.
Where is interest on a partner’s loan debited to Profit and Loss Account or Profit and Loss Appropriation Account?
Answer:
Profit and loss Account.

Question 10.
Is interest on a partner’s loan is payable even in case of loss to the firm?
Answer:
Yes.

Question 11.
Net profit of a firm is ₹ 30,000, partners’ salary is ₹ 12,000 and interest on capital is ₹ 20,000. Mention the amount of partners’ salary and interest on capital which should be debited to Profit and Loss Appropriation Account if both items are treated as appropriation.
Answer:
Partners’ salary ₹ 11,250, Interest on capital ₹ 18,750.
Note: In the ratio of salary and interest on capital i.e. 12,000 : 20,000 = 3:5.

Question 12.
Ram and Shyam are partners sharing profits/losses equally. Ram withdrew ₹ 1,000 p.m. regularly on the first day of every month during the year 2013-14 for personal expenses. If interest on drawings is charged @ 5% p.a. Calculate interest on the drawings of Ram.
Answer:
Class 12 Accountancy Important Extra Questions Chapter 2 Accounting for Partnership Basic Concepts 46

Question 13.
Verma and Kaul are partners in a firm. The partnership agreement provides that interest on drawings should be charged @ 6% p.a. Verma withdraws X 2,000 per month starting from April 01, 2013 to March 31, 2014. Kaul withdraw ₹ 3,000 per quarter, starting from April 01, 2013. Calculate interest on partner’s drawings.
Answer:
Class 12 Accountancy Important Extra Questions Chapter 2 Accounting for Partnership Basic Concepts 3

Question 14.
Himanshu withdraws ₹ 2,500 at the end of each month. The partnership deed provides for charging the interest on drawings @ 12% p.a. Calculate interest on Himanshu’s drawings for the year ending 31st December, 2013.
Answer:
Class 12 Accountancy Important Extra Questions Chapter 2 Accounting for Partnership Basic Concepts 47

Question 15.
Bharam is a partner in a firm. He withdraws ₹ 3,000 at the starting of each month for 12 months. The books . of the firm closes on March 31 every year. Calculate interest on drawings if the rate of interest is 10% p.a.
Answer:
Bharam withdraws ₹ 3,000 at the starting of each month.
Class 12 Accountancy Important Extra Questions Chapter 2 Accounting for Partnership Basic Concepts 48

Question 16.
Amit and Bhola are partners in a firm. They share profits in the ratio of 3 : 2. As per their partnership agreement, interest on drawings is to be charged @ 10% p.a. Their drawings during 2013 were ₹ 24,000 and ₹ 16,000, respectively. Calculate interest on drawings based on the assumption that the amounts were withdrawn evenly, throughout the year.
Answer:
Amit’s Drawings = ₹ 24,000
Class 12 Accountancy Important Extra Questions Chapter 2 Accounting for Partnership Basic Concepts 4
Note: In the absence of date of drawings, it is assumed drawings have been made in the middle of each month/period.

Question 17.
A, B and C were partners in a firm sharing profits in the ratio of 3 : 2 : 1. B was guaranteed a profit of X 2,00,000. During the year the firm earned a profit of ₹ 84,000. Calculate the net amount of Profit/Loss transferred to the capital accounts of A and C. (CBSE Sample Paper 2017-18)
Answer:
Net Amount of Loss transferred to:

  • A’s Capital Account: ₹ 87,000
  • C’s Capital Account: ₹ 29,000

Class 12 Accountancy 1 Mark Questions Chapter 1 Accounting for Not for Profit Organisation

Here we are providing 1 Mark Questions for Accountancy Class 12 Chapter 1 Accounting for Not for Profit Organisation are the best resource for students which helps in class 12 board exams.

One Mark Questions for Class 12 Accountancy Chapter 1 Accounting for Not for Profit Organisation

Question 1.
How are specific donations treated while preparing final accounts of a ‘Not-For-Profit Organisation’ (CBSE Delhi 2019)
Answer:
Specific donation is treated as capital receipt & it is shown on liabilities side of Balance Sheet.

Question 2.
State the basis of accounting of preparing ‘Income and Expenditure Account’ of a ‘Not-For-Profit Organisation. (CBSE Delhi 2019)
Answer:
Accrual basis.

Question 3.
Differentiate between ‘Receipts and Payments Account’ and ‘Income and Expenditure Account’ on the basis of ‘Period’. (CBSE Outside Delhi 2019)
Answer:

Class 12 Accountancy Important Extra Questions Chapter 1 Accounting for Not for Profit Organisation 1

Question 4.
What is meant by ‘Life membership fees’ ₹ (Outside Delhi 2019)
Answer:
Membership fee paid in lump stun to become a life member of a not-for-profit organisation.

Question 5.
How are the following items presented in financial statements of a Not-for-Profit organisation: (CBSE Delhi 2019)
(a) Tournament Fund 80,000
(b) Tournament expenses 14,000
Answer:
Class 12 Accountancy Important Extra Questions Chapter 1 Accounting for Not for Profit Organisation 2

Question 6.
How are general donations treated while preparing financial statements of a not-for-profit organisation (CBSE Compt. 2019)
Answer:
General donations are treated as revenue receipts.
or
How are general donations treated while preparing financial statements of a not-for-profit organisation (CBSE Compt. 2019)
Answer:
Life membership fee is the membership fee paid by some members as a lump sum amount instead of a periodic subscription.

Question 7.
State the basis of accounting on which ‘Receipt and Payment Account’ is prepared in case of Not-for Profit Organisation. (CBSE Sample Paper 2018-19)
Answer:
Cash basis of accounting.

Question 8.
Where will you show the ‘Subscription received in advance’ during the current year in the Balance Sheet of a Not-For-Profit Organisation₹ (CBSE Sample Paper 2018-19)
Answer:
Liability side of current year’s balance sheet.

Question 9.
A not-for-profit organisation sold its old furniture. State whether it will be treated as revenue receipt or capital receipt.
Answer:
Revenue.

Question 10.
Mention a fund who are specific in nature.
Answer:
Sports fund.

Question 11.
Income and Expenditure Account of a not-for-profit organisation has shown credit balance of ₹ 1,20,000 during 2012-13. When will you show it
Answer:
It will be added in the capital fund on the liability side.

Question 12.
Do not for profit organisation maintain proper system of accounts
Answer:
No.

Question 13.
Name any one account prepared by not for profit organisations.
Answer:
Receipts and Payment Account, Income and Expenditure Account and Balance Sheet.

Question 14.
Give one example of not for profit organisations.
Answer:
Charitable dispensaries, schools, educational institutions, trusts, societies etc.

Question 15.
State one source of not for profit organisations.
Answer:
Subscriptions, donations, legacies, government grant etc.

Question 16.
State the receipts relating to non-recurring in nature.
Answer:
Capital receipts.

Question 17.
State the payments relating to non-recurring in nature.
Answer:
The payments can be classified into capital payment and revenue payment.

Question 18.
Give an example of revenue receipt.
Answer:
Subscription.

Question 19.
Give an example of capital receipt.
Answer:
Government grant.

Question 20.
Give an example of capital payments.
Answer:
Purchase of assets.

Question 21.
What name is used for the cash book in case of not for profit organisations?
Answer:
Receipts and Payments Account.

Question 22.
Which side the revenue receipts are transferred in the income and enpenditure account?
Answer:
Credit side.

Question 23.
When the capital receipts are shown?
Answer:
Liabilities side.

Question 24.
Where the capital payments are shown?
Answer:
Assets side.

Question 25.
In which account the funds are transferred in case of not for profit organisation?
Answer:
Capital Fund.

Question 26.
What is the major source of income for not for profit organisations?
Answer:
Subscription.

Question 27.
What name is used for profit in case of not for profit organisations?
Answer:
Surplus.

Question 28.
What name is used for loss in case of not for profit organisations?
Answer:
Deficit.

Question 29.
Is the surplus or deficit in case of not for profit organisations distributed among members?
Answer:
No.

Question 30.
What type of rec eipts are recorded in the income and expenditure account?
Answer:
Revenue Receipts.

Question 31.
What type of payments are recorded in the income and expenditure account?
Answer:
Revenue Payments.

Question 32.
Which system of accountancy is followed to prepare receipts and payments account?
Answer:
Cash system of accounting.

Question 33.
Which system of account is followed to prepare income and expenditure account.
Answer:
Accrual system of accounting.

Class 12 Accountancy 1 Mark Questions Chapter 8 Financial Statements of a Company

Here we are providing 1 Mark Questions for Accountancy Class 12 Chapter 8 Financial Statements of a Company are the best resource for students which helps in class 12 board exams.

One Mark Questions for Class 12 Accountancy Chapter 8 Financial Statements of a Company

Question 1.
State the importance of financial analysis for labour unions. (CBSE SP 2019-20)
Answer:
Labor unions analyse the financial statements to assess whether an enterprise can increase their pay.

Question 2.
If operating is not given, what is the time for the operating cycle assumed?
Answer:
12 months.

Question 3.
If the operating cycle is given for 12 months and the payment cycle for trade payables is 15 months, how will you classify the liability?
Answer:
Non-current Liability.

Question 4.
Name any one line item that can be shown under the major heading ‘Equity and Liabilities’ in a company’s Balance Sheet.
Answer:
Shareholders’Funds

Question 5.
Name any one item that can be disclosed under ‘Short Term Provisions’.
Answer:
Provision for Doubtful debts.

Question 6.
How would you treat preliminary expenses?
Answer:
Preliminary expenses are written off in the year in which they are incurred.

Question 7.
Give one example of unamortised expenses.
Answer:
Discount on issue of shares / debentures.

Question 8.
State any one component of shareholders’ funds.
Answer:
Reserves & Surplus.

Question 9.
How would you treat share forfeiture account?
Answer:
Added in the subscribed.

Question 10.
Mention one component of Reserves and Surplus.
Answer:
Securities Premium Reserves.

Question 11.
Pratiksha Cartons Limited has given guarantee of ₹ 75,00,000 to a bank for raising loans from the bank by its subsidiary’ company. Where will this be shown in books of the company?
Answer:
This will be mentioned in Notes to Accounts.

Class 12 Accountancy 1 Mark Questions Chapter 7 Issue and Redemption of Debentures

Here we are providing 1 Mark Questions for Accountancy Class 12 Chapter 7 Issue and Redemption of Debentures are the best resource for students which helps in class 12 board exams.

One Mark Questions for Class 12 Accountancy Chapter 7 Issue and Redemption of Debentures

Question 1.
What is meant by ‘Issue of Debentures as Collateral Security’ ? (CBSE Outside Delhi 2019)
Answer:
Debenture issued as secondary security/additional security over and above the primary security is known as Issue of Debentures as Collateral Security.

Question 2.
State the provision of the Companies Act, 2013 for the creation of Debenture Redemption Reserve. (CBSE Outside Delhi 2019)
Answer:
Where a company has issued Debentures, it shall create a DRR equivalent to at least 25% of the nominal value of debentures outstanding for the redemption of such debentures.

Question 3.
Profit arisen on account of buying an existing business at profit is transferred to which account?
Answer:
Capital Reserve.

Question 4.
Name the debentures which continue till the continuity of the company.
Answer:
Irredeemable.

Question 5.
Name the debenture which may be converted into equity shares at specified time.
Answer:
Convertible debentures.

Question 6.
Name the debentures which have charge on the company’s assets.
Answer:
Secured debentures (also known as mortgaged debentures).

Question 7.
When a debenture is issued at a price less than its face value or nominal value, what does such difference represent?
Answer:
Discount.

Question 8.
When debentures are redeemed more than the face value of debenture, What does the difference between face value of debenture and redeemed value of debenture is called?
Answer:
Premium on redemption of debentures.

Question 9.
Name the head under which ‘discount on issue of debentures’ appears in the Balance Sheet of a company.
Answer:
Head ‘Current Assets’ and sub-head ‘Other Current Assets’.

Question 10.
What does the repayment or discharge of liability on account of debentures is called?
Answer:
Redemption of debentures.

Question 11.
Under which head is the ‘Debenture Redemption Reserve’ shown in the Balance Sheet?
Answer:
‘Reserve & Surplus’.

Question 12.
When the company issues debentures to the lenders as an additional/secondary security, in addition to other assets already pledged/ some primary security. What does such issue of debentures is called? (CBSE 2018)
Answer:
Issue of dedentures as collateral security.

Question 13.
It is a written instrument acknowledging a debt under the common seal of the company, name the term.
Answer:
Debenture.

Question 14.
State an exception to the creation of Debenture Redemption Reserve as per Companies (Share Capital and Debentures) Rules 18(7). (CBSE Sample Paper 2014 Modified)
Answer:
Banking Companies

Question 15.
Mention the type of debentures whose ownership passes on mere delivery of debenture certificates.
Answer:
Bearer debentures.

Question 16.
Can ‘Securities Premium’ be used as working capital?
Answer:
No.

Question 17.
A company purchased net assets of another company worth ₹ 20,00,000 and issued debentures worth ₹ 19,00,000. What type of profit has the buying company made?
Answer:
Capital Profit.

Question 18.
Vikas Infrastructure Ltd. has issued 50,000, 10% debentures of ₹ 100 each at par redeemable after the end of 7th year. Mention the amount by which the company should create Debenture Redemption Reserve as per Companies (Share Capital and Debentures) Rules 2014 before starting redemption of debenture. Answer with giving reason.
Answer:
₹ 12,50,000.

Question 19.
Axis Ltd. has issued 8,000, 10% debentures of₹ 100 at a premium of ₹ 5 per debenture redeemable at the end of 5 years. The company has created Debenture Redemption Reserve with ₹ 4,00,000. After 5 years, the company redeemed all the debentures ₹ Where should the company transfer the amount of Debenture Redemption Reserve?
Answer:
General Reserve.

Class 12 Accountancy 1 Mark Questions Chapter 6 Accounting for Share Capital

Here we are providing 1 Mark Questions for Accountancy Class 12 Chapter 6 Accounting for Share Capital are the best resource for students which helps in class 12 board exams.

One Mark Questions for Class 12 Accountancy Chapter 6 Accounting for Share Capital

Question 1.
What is meant by over subscription of shares? (CBSE Compt. 2019)
Answer:
Oversubscription of shares means that the company receives applications for more than the number of shares offered to the public for subscription.

Question 2.
What is meant by ‘par value’ of a share? (CBSE Compt. 2019)
Answer:
Par value is the nominal value or the face value of the share.

Question 3.
Is Reserve Capital a part of Unsubscribed Capital or Uncalled Capital? (CBSE Delhi 2018)
Answer:
Yes.

Question 4.
A company issued 25,000 equity shares of ₹ 10 each but received applications for.30,000 shares. Name the case of subscription.
Answer:
Over subscription

Question 5.
Neelam Limited has the following balances appearing in the balance sheet:
Class 12 Accountancy Important Questions Chapter 6 Accounting for Share Capital 1
The company decided to redeem its 9% debentures at a premium of 10%. You are required to state how much securities premium amount can be used for redemption of debentures.
Answer:
₹ 12,00,000.

Question 6.
On 1.1.2016 the first call of ₹ 3 per share became due on 1,00,000 equity shares issued by Kamini Ltd. Karan a holder of 500 shares did not pay the first call money. Arjun a shareholder holding 1000 shares paid the second and final call of ₹ 5 per share along with the first call.
Pass the necessary journal entry for the amount received by opening ‘Calls-in-arrears’ and ‘Calls-in- advance’ account in the books of the company. (CBSE Outside Delhi 2016)
Answer:
Class 12 Accountancy Important Questions Chapter 6 Accounting for Share Capital 2

Question 7.
Where will you show call in arrears in the balance sheet?
Answer:
As deduction from the subscribed but not fully paid share capital.

Question 8.
Where will you show call in advance in the balance sheet?
Answer:
It is shown under other current liabilities.

Question 9.
At what rate of interest, interest on call in arrears, is charged?
Answer:
10%p.a.

Question 10.
At what rate interest on calls-in-advance is paid by the company according to Table F of Companies Act, 2013? ’ (CBSE Delhi Compt.2014)
Answer:
As per Table F, company is required to pay interest on the amount of calls in advance @ 12% p.a.

Question 11.
How would you deal in a situation where the value of purchase considerations is more than the value of net assets while acquiring a business?
Answer:
It would refer to loss.

Question 12.
How will you deal in a situation where the value of net assets is more than the value of purchase consideration while acquiring a business?
Answer:
It would refer to gain.

Question 13.
Which account will you debit while issuing the shares to the promoters of a company against their services?
Answer:
Goodwill Account or Incorporation Expenses Account.

Question 14.
When can shares held by a shareholder be forfeited?. (CBSE Delhi 2017)
Answer:
On the non-payment of call money due.

Question 15.
A Ltd forfeited a share of 100 issued at a premium of 20% for non-payment of first call of 30 per share and’ final call of 10 per share. State the minimum price at which this share can be reissued. (CBSE Sample Paper 2016)
Answer:
₹ 40 per share!

Question 16.
Give the meaning of forfeiture of share.
Answer:
Cancellation of shares.

Question 17.
At the time of forfeiture of shares, what amount is credited to share forfeiture account?
Answer:
The amount already received.

Question 18.
Where will you show the share forfeited account in the balance sheet of a company?
Answer:
As an addition in the subscribed capital.

Question 19.
What amount of share capital is debited when the shares are forfeited?
Answer:
Called up money.

Question 20.
What amount of share capital is credited when the forfeited shares are reissued?
Answer:
Paid up capital of shares at the time of reissue.

Question 21.
Y Ltd. forfeited 100 equity shares of ₹ 10 each for the non-payment of first call of ₹ 2 per share. The final call of ₹ 2 per share was yet to be made.
Calculate the maximum amount of discount at which these shares can be re-issued. (CBSE Delhi 2017)
Answer:
₹ 6 per share or ₹ 600.

Question 22.
If a question is silent on the question of excess money received with application, how would you treat it?
Answer:
In the absence of any information, excess money over the amount due on allotment shall be refunded.

Class 12 Accountancy 1 Mark Questions Chapter 5 Dissolution of a Partnership Firm

Here we are providing 1 Mark Questions for Accountancy Class 12 Chapter 5 Dissolution of a Partnership Firm are the best resource for students which helps in class 12 board exams.

One Mark Questions for Class 12 Accountancy Chapter 5 Dissolution of a Partnership Firm

Question 1.
Differentiate between Dissolution of Partnership and Dissolution of a Partnership Firm on the basis of ‘Court’s Intervention’. (CBSE Delhi 2019)
Answer:
Class 12 Accountancy Important Questions Chapter 5 Dissolution of a Partnership Firm 1

Question 2.
State any two situations when a partnership firm can be compulsorily dissolved. (CBSE Delhi 2019)
Answer:
A firm is compulsorily dissolved in the following cases: (Any two)

  1. When all the partners or all but one partner become insolvent.
  2. When the business of the firm becomes illegal.

Question 3.
Distinguish between ‘Reconstitution of Partnership’ and ‘Dissolution of Partnership Firm’ on the basis of ‘Closure of books’.
Answer:
Class 12 Accountancy Important Questions Chapter 5 Dissolution of a Partnership Firm 2

Question 4.
State the basis of calculating the amount of profit payable to the legal representative of a deceased partner in the year of death. (CBSE Outside Delhi 2019)
Answer:
Profit may be estimated

  • On the basis of last year’s the profit/Average profits of last given no. of years
  • On the basis of Turnover/Sales.

Question 5.
State any two grounds on the basis of which the court may order for the dissolution of the partnership firm. (CBSE Outside Delhi 2019)
Answer:
At the suit of a partner, the court may order a partnership firm to be dissolved on any of the following grounds:

  • when a partner becomes insane;
  • when a partner becomes permanently incapable of performing his duties as a partner.

Question 6.
State any two situations when a partnership firm can be compulsorily dissolved. (CBSE Outside Delhi 2019)
Answer:
A firm is compulsorily dissolved in the following-cases:

  • When all the partners or all but one partner become insolvent.
  • When the business of the firm becomes illegal.

Question 7.
State any two contingencies that may result into dissolution of a partnership firm.(CBSE Outside Delhi 2019)
Answer:
Contingencies that may result into dissolution of a partnership firm:

  • If the firm is constituted for a fixed term, on the expiry of that term
  • If constituted to carry out one or more ventures, on the completion of the venture.

Question 8.
State the order of payment of the following, in case of dissolution of the partnership firm.
(i) to each partner proportionately what is due to him/her from the firm for advances as distinguished from capital (i.e. partner’ loan);
(ii) to each partner proportionately what is due to him on account of capital; and
(iii) for the debts of the firm to the third parties; (CBSE Sample Paper 2019-20)
Answer:
(iii) for the debts of the firm to the third parties;
(i) to each partner proportionately what is due to him/her from the firm for advances as distinguished from capital (i.e. partner’ loan);
(ii) to each partner proportionately what is due to him on account of capital

Question 9.
A and B are partners in a firm sharing profits in the ratio of 3 : 2 Mrs. B has given a loan of ₹ 40,000 to the firm and A has also given a loan of ₹ 80,000 to the firm. The firm was dissolved and its assets realised ₹ 60,000.
State the order of payment of Mrs. B’s loan and A’s loan assuming that there was no other third party liability – of the firm.
Answer:
Order of payment:
First, the third party loan i.e. Mrs. B’s loan will be paid.
The Partner’s loan i.e. A’s loan will be paid.

Question 10.
A B and C are partners in a firm. On April 1, 2013, A and B were declared insolvent by a court. Will the partnership firm be treated as dissolved?
Answer:
Yes.

Question 11.
Mohan and Kanwar are partners in a firm. Their firm was dissolved on 1.1.2013. Mohan was assigned the work of dissolution. For this work, Mohan was paid ₹ 500. Mohan paid dissolution expenses of ₹ 400 from his own pocket. Will any Journal Entry be passed for ₹ 400 paid by Mohan?
Answer:
No.

Question 12.
A firm has investment fluctuation fund of ₹ 10,000. It does not have investments on its Balance Sheet at the time of its dissolution. In which account(s), amount of investments fluctuation fund be transferred?
Answer:
In Partners’ Capital Accounts.

Question 13.
Why is cash balance not transferred to Realisation Account on the dissolution of a partnership firm?
Answer:
Cash is a liquid asset.

Question 14.
A firm was dissolved on April 1, 2013. The assets side of its Balance Sheet has furniture of ₹ 2,500 whereas on the liabilities side, creditors appeared for ₹ 4,000.-Half of the creditors took half of the furniture at 10% discount and the remaining creditors were paid at 10% premium. What journal entries are required?
Answer:
No journal entry will be passed for the first half of the creditors but for the remaining creditors, entry will be:
Class 12 Accountancy Important Questions Chapter 5 Dissolution of a Partnership Firm 3

Question 15.
Should intangible assets be treated in the manner of treatment of tangible assets at the time of dissolution of a partnership firm?
Answer:
Yes.

Question 16.
In case of dissolution of a firm which liabilities are to be paid first?(CBSE 2011 Compartment Delhi)
Answer:
Debts of third parties.

Question 17.
In case of dissolution of a firm, which item on the liabilities side is to be paid last? (CBSE 2011 Compartment Delhi)
Answer:
Partners’ capital.

Question 18.
A firm has furniture of₹ 6,000 which was taken over by a creditor of₹ 5,000 in full settlement of his claim. Mention whether any journal entry will be passed for this. If yes, pass the journal entry.
Answer:
No, journal entry will be passed.

Question 19.
Creditors of ₹ 50,000 took over stock at agreed value of₹ 45,000 and balance Was paid to him. Pass the journal entry for this transaction.
Answer:
The Journal entry will be:
Class 12 Accountancy Important Questions Chapter 5 Dissolution of a Partnership Firm 4

Question 20.
Drawers of bills payable ₹ 25,000 took over furniture at agreed value of₹ 29,000 and paid the excess value. Pass journal entry for this transaction.
Answer:
The Journal entry will be:
Class 12 Accountancy Important Questions Chapter 5 Dissolution of a Partnership Firm 5

Question 21.
Land and Building (book value) ₹ 1,60,000 sold for ₹ 3,00,000 through a broker who charged 2% commission on the deal. Journalise the transaction, at the time of dissolution of the firm. (CBSE Sample Paper 2018-19)
Answer:
Class 12 Accountancy Important Questions Chapter 5 Dissolution of a Partnership Firm 6

Question 22.
State any one occasion for the dissolution of the firm on court’s orders when a partner becomes. (Compt. Delhi 2017)
Answer:
Partner becomes permanently incapable of performing his duties as a partner.

Question 23.
Name the asset that is not transferred to the debit side of Realisation account, but brings certain amount of cash against its disposal at the time of dissolution of the firm. (CBSE Delhi 2014)
Answer:
Unrecorded assets

Question 24.
Ram and Shyam formed partnership at will. Ram gave a notice on January 1, 2013 to dissolve the firm. Can partnership firm be dissolved even without consent of Shyam? Give reason.
Answer:
Yes.