business studies class -xii -...

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LUCKNOW PUBLIC SCHOOL SECTOR –I HOLIDAY HOMEWORK-2018 LPS-I Page 1 CLASS-XII BUSINESS STUDIES CLASS -XII PROJECT Introduction The course in Business Studies is introduced at Senior School level to provide students with a sound understanding of the principles and practices bearing in business (trade and industry) as well as their relationship with the society. Business is a dynamic process that brings together technology, natural resources and human initiative in a constantly changing global environment. With the purpose to help them understand the framework within which a business operates, and its interaction with the social, economic, technological and legal environment, the CBSE has introduced Project Work in the Business Studies Syllabus for Class XII. The projects have been designed to allow students to appreciate that business is an integral component of society and help them develop an understanding of the social and ethical issues concerning them. The project work also aims to relate all the concepts with what is happening around the world and the student’s surroundings, making them appear more clear and contextual. This will enable the student to enjoy studies and use his free time effectively in observing what’s happening around. By means of Project Work the students are exposed to life beyond textbooks giving them opportunities to refer materials, gather information, analyze it further to obtain relevant information and decide what matter to keep. Objectives After doing the Project Work in Business Studies, the students will be able to do the following: develop a practical approach by using modern technologies in the field of business and management; get an opportunity for exposure to the operational environment in the field of business management and related services; inculcate important skills of team work, problem solving, time management, information collection, processing, analysing and synthesizing relevant information to derive meaningful conclusions get involved in the process of research work; l demonstrate his or her capabilities while working independently and make studies an enjoyable experience to cherish. Students are supposed to select one unit out of four and are required to make only ONE project from the selected unit. (Consist of one project of 20 marks) I. Project One: Elements of Business Environment You are suppose to select any one element of business environment over so many element. 1. Changes witnessed over the last few years on mode of packaging and its economic impact. Guidelines: Identify the changes in the following areas. a) The changes in transportation of fruits and vegetables such as cardboard crates being Used in place of wooden crates, etc. Reasons for above changes. b) Milk being supplied in glass bottles, later in plastic bags and now in tetra-pack and through vending machines. c) Plastic furniture [doors and stools] gaining preference over wooden furniture. d) The origin of cardboard and the various stages of changes and growth. e) Brown paper bags packing to recycled paper bags to plastic bags and cloth bags. f) Re use of packaging [bottles, jars and tins] to attract customers for their products.

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  • LUCKNOW PUBLIC SCHOOL SECTOR I HOLIDAY HOMEWORK-2018

    LPS-I Page 1 CLASS-XII

    BUSINESS STUDIES CLASS -XII

    PROJECT

    Introduction The course in Business Studies is introduced at Senior School level to provide students with a sound understanding of the principles and practices bearing in business (trade and industry) as well as their relationship with the society. Business is a dynamic process that brings together technology, natural resources and human initiative in a constantly changing global environment. With the purpose to help them understand the framework within which a business operates, and its interaction with the social, economic, technological and legal environment, the CBSE has introduced Project Work in the Business Studies Syllabus for Class XII. The projects have been designed to allow students to appreciate that business is an integral component of society and help them develop an understanding of the social and ethical issues concerning them. The project work also aims to relate all the concepts with what is happening around the world and the students surroundings, making them appear more clear and contextual. This will enable the student to enjoy studies and use his free time effectively in observing whats happening around. By means of Project Work the students are exposed to life beyond textbooks giving them opportunities to refer materials, gather information, analyze it further to obtain relevant information and decide what matter to keep.

    Objectives

    After doing the Project Work in Business Studies, the students will be able to do the following:

    develop a practical approach by using modern technologies in the field of business and management;

    get an opportunity for exposure to the operational environment in the field of business management and related services;

    inculcate important skills of team work, problem solving, time management, information collection, processing, analysing and synthesizing relevant information to derive meaningful conclusions

    get involved in the process of research work; l demonstrate his or her capabilities while working independently and

    make studies an enjoyable experience to cherish.

    Students are supposed to select one unit out of four and are required to make only ONE project from the selected unit. (Consist of one project of 20 marks)

    I. Project One: Elements of Business Environment You are suppose to select any one element of business environment over so many element.

    1. Changes witnessed over the last few years on mode of packaging and its economic

    impact. Guidelines: Identify the changes in the following areas. a) The changes in transportation of fruits and vegetables such as cardboard crates being Used in place of wooden crates, etc. Reasons for above changes. b) Milk being supplied in glass bottles, later in plastic bags and now in tetra-pack and through vending machines. c) Plastic furniture [doors and stools] gaining preference over wooden furniture. d) The origin of cardboard and the various stages of changes and growth. e) Brown paper bags packing to recycled paper bags to plastic bags and cloth bags. f) Re use of packaging [bottles, jars and tins] to attract customers for their products.

  • LUCKNOW PUBLIC SCHOOL SECTOR I HOLIDAY HOMEWORK-2018

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    g) The concept of pyramid packaging for milk. h) Cost being borne by the consumer/manufacturer. i) Packaging used as means of advertisements. 3. Changing role of the women in the past 25 years relating to joint families, nuclear families, women as a bread earner of the family, changes in the requirement trend of mixers, washing machines, micro wave and standard of living.

    4. The changes in the pattern of import and export of different Products.

    5. The trend in the changing interest rates and their effect on savings. 6. A study on child labour laws, its implementation and consequences. 7. The state of anti plastic campaign, the law, its effects and implementation. 8. The laws of mining /setting up of industries, rules and regulations, licences required for running that business. 9. Social factors affecting acceptance and rejection of an identified product. (Dish Washer, Atta maker, etc) From the above examples identify and mention the various dimension of Business environment. II. Project Two: Principles of Management

    You are required to visit any one of the following: 1. A departmental store. 2. An Industrial unit. 3. A fast food outlet. 4. Any other organization approved by the teacher. You are required to observe the application of the general Principles of management Advocated by Fayol. 1. Division of work. 2. Unity of command. 3. Unity of direction. 4. Scalar chain 5. Espirit de corps 6. Fair remuneration to all. 7. Order. 8. Equity. 9. Discipline 10. Subordination of individual interest to general interest. 11. Initiative. 12. Centralization and decentralization. 13. Stability of tenure. 14. Authority and Responsibility Note- Explain the above principles and the effect of following and not following the principles

    OR You may enquire into the application of scientific management techniques by F.W. Taylor in the unit visited.

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    Scientific techniques of management. 1. Functional foremanship. 2. Standardization and simplification of work. 3. Method study. 4. Motion Study. 5. Time Study. 6. Fatigue Study 7. Differential piece rate plan. The observations could be on the basis of-

    a. The different stages of division of work resulting to specialization. b. Following instructions and accountability of subordinates to higher authorities. c. Visibility of order and equity in the unit. d. Balance of authority and responsibility. e. Communication levels and pattern in the organization. f. Methods and techniques followed by the organization for unity of direction and g. Co-ordination amongst all. h. Methods of wage payments followed. The arrangements of fatigue study. i. Derivation of time study. j. Derivation and advantages of method study. k. Organizational chart of functional foremanship. l. Any other identified in the organization. Hint Various observation tools can be used for undertaking the project. Examples; worksheets, questionnaire, interviews and organisational chart etc. Prepare yourself for the unit-Test-I Chapters 1. Nature and significance of managements. 2. Principles of management. 3. Business environment. 4. Planning.

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    ACCOUNTANCY CHAPTER: 1 FINANCIAL STATEMENTS OF A COMPANY *SHORT ANSWER QUESTIONS

    1. Name the sub-line items (sub-headings) under which non-current assets shall be classified in a companys balance sheet.

    2. Where will you record the following items in the balance sheet of a company? i. Cash in hand

    ii. Investments iii. Outstanding electricity bill iv. Reserves and surplus v. Preliminary expenses

    vi. Interest accrued but not due on loan 3. Name any five items that can be disclosed under other current liabilities. 4. Name the sub-line items (sub-headings) under which shareholders funds shall be classified in a

    companys balance sheet. 5. Name any five items that can be disclosed under tangible assets. 6. Name any five items that can be disclosed under reserves and surplus. 7. Under what heads and sub-heads will the following items appear in the balance sheet of a company?

    i. Shares in X ltd. ii. Securities premium reserve iii. Loose tools iv. Prepaid insurance v. Work-in-progress vi. Outstanding repair bill

    8. Under what heads and sub-heads will the following items appear in the balance sheet of a limited company? i. Patents ii. Proposed dividends iii. Provision for tax iv. Inventories v. Trade receivables vi. Interest accrued and due

    9. Under what heads and sub-heads will the following items appear in the balance sheet of a company? i. Capital reserve ii. Work-in-progress iii. Capital redemption reserve iv. Brands/trademarks v. Vehicles

    10. Under what heads and sub-heads will the following items appear in the balance sheet of a company? i. Authorised capital ii. Calls-in-advance iii. Contingent liabilities and commitments iv. Forfeited shares v. Debentures redemption reserve

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    CHAPTER: 2 FINANCIAL STATEMENT ANALYSIS

    1. State any one limitation of financial statement analysis. 2. State one advantage of financial statements analysis. 3. State the significance of analysis of financial statements of lenders. 4. State the significance of analysis of financial statements to top management. 5. How is the financial statement analysis useful to finance manager? 6. State the interest of tax authorities in the analysis of financial statements. 7. Both horizontal and vertical analysis is complementary in nature? Do you agree? 8. State how qualitative aspects are ignored in financial statement analysis. 9. State any one objective of financial statements analysis. 10. Is financial analysis helpful in assessing the financial position of a concern? 11. How the solvency of a business is assessed by financial statement analysis? 12. How is window dressing a limitation of financial statement analysis? 13. Name the three financial characteristics which are analysed by financial analysis. 14. Explain the meaning of analysis and interpretation.

    CHAPTER: 3 COMPARATIVE STATEMENTS NUMERICALS-

    1. From the following statement of profit and loss of star ltd. For the years ended 31st march 2011 and 2012 prepare a comparative statement of profit and loss.

    particulars Note no.

    31st march 2012(Rs.) 31st march 2011(Rs.)

    Revenue from operations 20,00,000 16,00,000 Employee benefit Expenses 10,00,000 8,00,000

    Other expenses 1,00,000 2,00,000 tax 50% 50%

    2. Prepare a comparative statement of profit and loss from the following details- particulars Note

    no. 31st march 2013(Rs.) 31st march 2012(Rs.)

    Revenue from operations 30,00,000 20,00,000 Other income( % of revenue from

    operations) 15% 20%

    Expenses(% of revenue from operations)

    60% 50%

    3. Prepare a comparative statement of profit and loss from the following details-

    particulars 2012(Rs.) 2013(Rs.) Revenue from operations 15,00,000 2250000

    Cost of material consumed 1,00,000 300000 Employees benefit expenses 1,00,000 300000 Purchases of stock in trade 1,00,000 300000

    Finance cost 3,00,000 300000 Other expenses 3,00,000 300000 Other incomes 2,00,000 180000

    Income tax 50% 50%

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    4. From the following information, prepare comparative statement of profit and loss-

    particulars 31st march 2013 31st march 2014(Rs.) Revenue from operations

    (% of other income) 250% 250%

    Other income 120,000 144000 Cost of materials consumed (%of

    operating revenue) 60% 55%

    Expenses (%of material cost) 10% 20% Tax rate 30% 30%

    5. From the following balance sheets, prepare comparative balance sheet of Z ltd. particulars 2012 (Rs.) 2013(Rs.)

    I. EQUITY AND LIABILITIES

    a) Shareholders funds Share capital

    b) Non-current liabilities Long-term Borrowings

    c) Current liabilities Trade payables Total

    1,50,000

    1,00,000

    50,000

    75,000

    50,000

    1,75,000 3,00,000 3,00000

    II. ASSETS a) Non-current assets

    Fixed assets(Tangible) b) Current assets

    Trade receivables Total

    1,50,000

    1,50,000

    2,00,000

    1,00,000

    3,00,000 3,00,000

    6. From the following balance sheet of Suhana as at 31st march, 2013 and 2014, prepare a comparative balance sheet. I.EQUITY AND LIABILITIES Note no. 2013(Rs.) 2014(Rs.)

    a) Shareholders funds Share capital Reserves and surplus

    b) Non-current liabilities Long-term Borrowings

    c) Current liabilities Trade payables

    Total

    30,00,000 8,00,000 12,00,000 4,00,000

    40,00,000 6,00,000 18,00,000 6,00,000

    54,00,000 70,00,000 II ASSETS

    a) Non-current assets Fixed assets Tangible assets

    Intangible assets

    30,00,000 12,00,000

    40,00,000 18,00,000

    2. Current assets a) Inventories b) Cash and Cash equivalents

    8,00,000 4,00,000

    600000 600000

    Total 54,00,000 70,00000

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    CHAPTER: 4 COMMONSIZE STATEMENTS

    7. From the following statements of profit and loss of star Ltd. For the year ended 31st march 2012, prepare a common size statement of profit and loss.

    particulars Note no. 31st march 2012(Rs.) Revenue from operations

    20,00,000

    Employees benefit expenses 10,00,000 Other expenses 1,00,000

    8. Prepare common size income statement from the following statement of profit and loss- particulars 2013(Rs.) 2014(Rs.)

    Income Revenue from operations(Net sales)

    Expenses Purchase of stock-in-trade Changes in inventories of stock-in-trade. Finance cost Other expenses Total Profit before tax(I-II)

    (-) tax Profit after tax

    700000

    450000 50000 40,000 45,000 5,85,000 1,15000 20,000 95,000

    800,000

    500,000 90,000 40,000 65,000 695000 105000 18000 87000

    9. Convert the following statements of profit and loss into common size income statement. particulars Note

    no. 31stmarch 2013(Rs.) 31stmarch

    2014(Rs.) Income

    Revenue from operations(Net sales) Other income Total

    Expenses Purchase of stock-in-trade Changes in inventories of stock-in-trade. Employees benefit expenses Other expenses Total Net profit (I-II) NOTE TO ACCOUNTS

    1 2

    15,00,000 15,000

    1801000 20000

    15,15000 1821000

    9,00,000 10,000 3,00,000 1,70,000

    1022500 10000 330000 200000

    13,80,000 1542500 1,35,000

    278500

    1. Revenue from operations Sales (-) returns

    2. Other expenses Administrative Expenses

    Miscellaneous Expenses(non-Operative)

    15,30,000 30,000

    18,36,000 35,000

    15,00,000 18,01,000

    1,50,000 20,000

    1,70,000 30,000

    1,70,000 2,00,000

  • LUCKNOW PUBLIC SCHOOL SECTOR I HOLIDAY HOMEWORK-2018

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    10. Prepare common size income statement of Sharma ltd from the following statement of profit and loss and additional information-

    particulars Note

    no. 31stmarch 2014(Rs.) 31stmarch

    2013(Rs.) Income

    Revenue from operations(Net sales) Other income Total Expenses Cost of material consumed Change in inventories of finished goods and work-in progress Employees benefit expenses Finance costs Depreciation and amortisation expenses Other expenses Total Profit(I-II) NOTES TO ACCOUNTS 1.Other Expenses Power and fuel Carriage outwards License outwards Selling and distribution expenses Provision for tax Total

    1

    60,00,000 80,000

    50,00,000 80,000

    60,80,000 50,80,000

    36,00,000

    30,000 4,80,000 1,80,000 45,000 6,04,000

    30,00,000

    20,000 4,80,000 1,40,000 50,000 5,32,000

    48,79,000 42,22,000 12,01,000

    80,000 19,000 5,000 3,80,000 1,20,000

    8,58,000

    72,000 15,000 5,000 3,40,000 1,00,000

    6,04,000 5,32,000

    CHAPTER: 5 ACCOUNTING RATIOS 1. A business has a current ratio of 3:1. Its net working capital is Rs. 4, 00,000 and its stocks are valued

    at Rs. 2, 50,000. Calculate the quick ratio. 2. Compute the total assets to debt ratio from the following information

    Total assets Rs. 7, 50,000; Total debts Rs. 8, 00, 000; creditors Rs. 75,000; bills payable Rs. 30,000 bank loan (6 months) Rs. 37,500; outstanding expenses Rs. 17,500.

    3. Opening inventory is Rs. 58,000, purchases Rs. 4,84,000 revenue from operations Rs. 6, 40,000 gross profit ratio 25% on sales. Calculate inventory turnover ratio.

    4. Calculate inventory turnover ratio. Revenue from operations Rs. 8,00,000, average inventory Rs. 1,10,000 and gross loss on sales is 10%.

    5. From the following details, calculate the opening inventory and closing inventory. Inventory turnover ratio 6 times; gross profit 20% on sales; sales Rs. 18,000; closing inventory is Rs. 1,500 in excess of opening inventory.

    6. From the following details, calculate debtors turnover ratio.

  • LUCKNOW PUBLIC SCHOOL SECTOR I HOLIDAY HOMEWORK-2018

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    Total sales for the year Rs.1,75,000 Cash sales 20% of total sales Sales return out of credit sales Rs. 10,000 Sundry debtors Opening balance Rs. 8,000 Closing balance Rs. 12,000

    7. From the following particulars obtained from the books of Mohan Ltd., calculate the creditors turnover ratio and average payable period. Total purchases Rs 42,500; cash purchases Rs. 4,000; purchases return Rs. 2,000; creditors at the end of the year Rs. 6,000; bills payable at the end of the year Rs.1000.

    8. Calculate gross profit ratio from the following data- Average inventory Rs. 1,60,000, inventory turnover ratio 8 times, average trade receivables Rs.2,00,000 debtors turnover ratio 6 times, cash sales 25% of net sales/ Revenue from oprations.

    9. A company has a loan of Rs. 30,00,000 as part of its capital employed. The interest payable on loan is 10% and the ROI of the company is 15%. The rate of income tax is 50%. What is the gain to the shareholders due to the loan raised by the company?

    10. From the following data, calculate gross profit ratio, current ratio, quick ratio and debt equity ratio. Revenue from operations i.e net sales Rs. 3,00,000; cost of revenue from operations i.e cost of goods sold Rs. 2,00,000; net profit Rs.30,000; current assets Rs. 60,000; inventory Rs. 10,000. Current liabilities Rs. 20,000; paid-up share capital Rs. 50,000 and debentures Rs. 25,000.

    11. Calculate return on investment(ROI) and debt to equity ratio from the following information- Net profit after interest and tax 3,00,000 10% debentures 5,00,000 Tax rate 40% Capital employed 40,00,000

    12. On the basis of information given below, calculate following ratios I. Gross profit ratio II. Inventory (stock) turnover ratio III. Debt to equity ratio IV. Working capital turnover ratio Information: Revenue from operations ( Net sales) Rs. 7,87,500; cost of goods sold or cost of revenue from operations Rs. 3,95,600; current liabilities Rs.2,37,000; long-term loan Rs. 87,000; current assets Rs. 3,99,000; equity share capital Rs. 3,75,000; 8% debentures Rs. 1,25,000 and average inventory Rs. 1,97,800.

    13. From the following information, calculate- I. Operating ratio II. Quick ratio III. Working capital turnover ratio Information: Equity share capital Rs.1,00,000; 12% preference share capital Rs. 80,000; 12% debentures Rs.60,000; general reserve Rs. 40,000; Revenue from operations( Net sales) Rs. 3,00,000; opening inventory Rs. 10,000; purchases Rs. 1,20,000; wages Rs. 30,000; closing inventory Rs. 30,000; selling and distribution expenses Rs. 10,000; quick assets Rs. 2,00,000 and current liabilities Rs. 1,20,000.

    14. From the following information, calculate- I. Current Ratio II. Debt to equity Ratio

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    Information: Net profit of the year Rs. 80,000; fixed assets Rs. 2,00,000; closing inventory Rs. 10,000; other current assets Rs.1,00,000; current liabilities Rs. 30,000; equity share capital Rs.1,00,000; 10% preference share capital Rs. 70,000; 12% debentures Rs.60,000 and revenue from operations, i.e net sales during the year Rs. 5,00,000.

    CHAPTER: 6 CASH FLOW STATEMENT

    1. From the following balance sheets, prepare cash flow statement-

    Particulars Note no.

    31stmarch 2014(Rs.)

    31stmarch 2013(Rs.)

    I. EQUITY AND LIABILITIES 1.Shareholders funds Share capital Reserves and surplus 2. Current Liabilities Short-term borrowings: bank loan Trade payables Short-term provisions: provision for tax Total

    1

    5,00,000 1,81,200

    ___

    2,70,400

    70,000

    4,00,000 1,61,000

    1,40,000

    3,00,000

    60,000

    10,21,600 10,61,000

    Particulars Note no.

    31stmarch 2014(Rs.)

    31stmarch 2013(Rs.)

    II. ASSETS 1. Non-current assets a.Fixed assets i. Tangible assets ii. Intangible assets;goodwill 2. Current assets

    a. Inventories b. Trade Receivables c. Cash and Cash Equivalents

    Total

    2

    7,18,000 10,000

    1,48,000 1,28,400 17,200

    70,0000 ___

    200000 160000 1000

    10,21,600 10,61000

    Notes to Accounts Particulars 31stmarch

    2014(Rs.) 31stmarch 2013(Rs.)

    1. Reserves and surplus General Reserve Surplus, i.e. Balance in statement of profit and loss

    2. Tangible fixed assets Land and building Plant and machinery

    1,20,000 61,200 _________ 1,81,200 3,80,000 338,000 ________ 7,18,000

    100000 61000 _________ 161000 400000 300000 _______ 700000

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    Additional Information-

    i. Dividend of Rs. 46,000 was paid. ii. The income tax paid during the year Rs.56,000 iii. Machinery was purchased during the year Rs. 66,000 iv. Depreciation written-off on machinery Rs. 28,000; building Rs. 20,000 3. From the following balance sheets of Raj Aryan Ltd. As on 31st march 2011 and 2012. Prepare a cash flow

    statement.

    Particulars Note no.

    31stmarch 2011(Rs.)

    31stmarch 2012 (Rs.)

    I.EQUITY AND LIABILITIES 1.Shareholders funds Share capital Reserves and surplus 2. Current Liabilities Trade payables Total II. ASSETS

    1.Non-current assets Fixed assets. 2.Current assets

    a. Inventories b. Trade Receivables c. Cash and Cash Equivalents

    Total

    1

    1,18,000 26,200 8,700

    195000 41300 11000

    1,52,900 247300 80,500 8,900 17,100 46,400

    91200 12200 19560 124340

    1,52,900 247300

    Note to Accounts Particulars 2011(Rs.) 2012(Rs.)

    1. Reserves and surplus Securities premium General reserve Statement of profit and loss Preliminary expenses

    2,000 17,000 8,000 (800) _________ 26,200

    5,000 19,500 17,500 (700) ________ 41,300

    Additional information- i. Depreciation on fixed assets for the year 2011-2012 was Rs. 14,700. ii. Interim dividend Rs. 17,000 has been paid to the shareholder during the year

    2011- 2012. 3. From the following balance sheets of Inspiring Lives Ltd. as at on 31st march 2014 and 2013. You are required to prepare a cash flow statement.

    Particulars Note no.

    31stmarch 2014(Rs.)

    31stmarch 2013(Rs.)

    EQUITY AND LIABILITIES 1.Shareholders funds Share capital Reserves and surplus 2.Non-Current Liabilities

    Long-term Borrowing: 15% debentures 3.Current Liabilities Trade payables Short- term provisions Other current liabilities:

    1 2

    7,00,000 4,60,000 2,00,000 2,50,000 1,10,000

    6,00,000 3,00,000 3,00,000 1,60,000 1,00,000

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    outstanding expenses Total II. ASSETS

    1.Non-current assets Fixed assets. Long-term investments (at cost) 2.Current assets

    a. Inventories b. Trade Receivables c. Cash and Cash Equivalents:

    Cash in hand Total

    3

    12,000

    10,000

    17,32,000 14,70,000 9,50,000 1,80,000 2,70,000 2,45,000 87,000

    8,00,000 1,80,000 2,00,000 2,25,000 65,000

    17,32,000 14,70,000

    Note to Accounts Particulars 31stmarch 2014(Rs.) 31stmarch 2013(Rs.)

    1. Reserves and surplus Surplus, i.e. Balance in statement of profit and loss Capital Reserve( profit on sale of investment)

    2. Short-term provisions Proposed dividend Provision for tax

    4,50,000 10,000 ________ 4,60,000 34,000 76,000 ________ 1,10,000

    3,00,000 ____ _________ 3,00,000 30,000 70,000 _______ 1,00,000

    Additional Information- i. During the year ended 31st march,2014, fixed assets with a net book value of Rs. 10000

    ( accumulated depreciation Rs. 30,000) was sold for Rs. 8,000. ii. During the year ended 31st March, 2014, investment costing Rs. 80,000 was sold. iii. Debentures were redeemed at a premium of 10%. iv. Tax of Rs. 75,000 was paid. v. Debentures interest paid during the year ended 31st march, 2014 was Rs. 30,000. 3. The balance sheets of SD Ltd was as follows-

    Particulars Note no.

    31stmarch 2011(Rs.)

    31stmarch 2012 (Rs.)

    I.EQUITY AND LIABILITIES 1.Shareholders funds Share capital Reserves and surplus 2.Non-Current Liabilities

    12%Debentures 3.Current Liabilities Bills payable Short- term provisions (Balance for taxation) Total II. ASSETS

    1.Non-current assets

    1,00,000 18,000 ____ 37,000 10,000 1,65,000

    1,40,000 30,000 20,000 42,000 15,000 2,47,000

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    Fixed assets. 2. Current assets

    a. Stock b. Trade receivables(Debtors) c. Bills Receivables d. Cash at bank Total

    93,000 22,000 26,000 10,000 14,000 1,65,000

    1,66,000 26,000 10,000 15,000 30,000 2,47,000

    Additional Information- i. Dividend of Rs. 2500 was paid during the year 2011-2012 ii. Income tax Rs. 10,000 was paid during the year 2011-2012 iii. Fresh debentures were issued on 31st March, 2012.

    Prepare a cash flow statement as per AS-3 (revised). ACTIVITY To assess whether the students has understood the topic covered & is able to analyse the financial statements meaningful information and conclusions thereforms.

    1. Following in formation of Ex. Ltd . is given Particulars 2014Rs. 2015 Rs. Revenue from operations 35,00,000 89,00,000 Gross profit 8,40,000 18,69,000 Operating profit 490,000 10,68,000 Current assets 11,20,000 16,40,000 Current liabilities 5,50,000 9,10,000\ i. Mr Mohit the manager of the company claims that improvements in the profit and working capital

    is due to his efficiency so he should be duly compensated. Do you agree with him? If not Give reason

    ii. Calculate liquidity Ratio profitability ratio (Analyse & interprets result.) NOTE-

    Practice additional questions from DK GOEL (Reference Book) 2018 edition. Learn very short answer from DK GOEL.

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    PHYSICS 1. Do numeicals based on capacitance and resistances from the sheet given in the class in assignment

    copy. 2. Do N.C.E.R.T solved and unsolved numericals of chapter-Electric Potential and Capacitance Pg 87 to

    91 [Q 2.1 to 2.34]. 3. Prepare your working modem demonstrated in the class individually. 4. Prepare Unit I,II for class test in July. 5. Two capacitors have a capacitance of 5F when connected in parallel and 1.2 F when connected in

    series. Calculate their capacitances. 6. Two capacitor of equal capacitance when connected in series have net capacitance C1, and when

    connected in parallel have net capacitance C2. What is the value of C1/C2. 7. Three capacitors of capacity 1,2, and 3F Are connected such that second and third are in series

    and the first one in parallel. Calculate the resultant capacity. 8. The capacities of three capacitors are in the ratio 1:2:3. Their equivalent capacity in parallel is

    greater than the equivalent capacity in series by 60/11pF. Calculate the individual capacitances. 9. The equivalent capacitance of the combination between A and B in fig.

    i. Calculate capacitance of the capacitor C. ii. Calculate charge on each capacitor if a 12 V battery is connected across terminals A and B. iii. What will be the potential drop across each capacitor?

    10. How would you connect 8,12, and 24F capacitors to obtain (i) minimum capacitance (ii) maximum capacitance? If a potential difference of 100 volt is applied across the system, what would be the charges on the capacitors in each case?

    11. Calculate the capacitance of the capacitor in fig. if the equivalent capacitance of combination between A and B in 15F.

    12. Find the equivalent capacitance of the combination shown in fig. between the points A and B

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    13. For the network shown in fig. calculate the equivalent capacitance between points A and B.

    14. Calculate the capacitance of the capacitor C in fig. The equivalent capacitance of the combination

    between P and Q is 30F.

    15. Calculate the equivalent capacitance between the points A and B of the circuit given below.

    16. A network of six identical capacitors, each of value C is made, as shown in Fig. Find the equivalent

    capacitance between the points A and B.

    17. Find the equivalent capacitance between the points A and B of the network of capacitors shown in

    fig.

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    18. Find the resultant capacitance between the point X and Y of the combination of capacitors shown in fig.

    19. In fig. C1=1F C2=2F C3=3F. Find the equivalent capacitance between point A and B.

    20. Find the potential difference between the point A and B of the arrangement shown in fig.

    21. Determine the potential difference VAVB between points A and B of circuit shown in fig. under

    what condition is it equal to zero?

    22. A network of four capacitors each of 12F capacitance is connected to a 500 V supply as shown in

    fig. determine a. Equivalent capacitance of the network, and b. Charge on each capacitor.

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    23. For the network shown in fig. compute

    24. A 5 resistor is connected in series with a parallel combination of n resistor of 6 each. The

    equivalent resistance is 7 find n.

    25. A uniform wire of resistance 2.20 has a length of 2m. Find the length of similar wire which connected in parallel with the 2m long wire, will give a resistance of 2.0.

    26. The total resistance of two resistors when connected in series in 9 and when connected in parallel, their total resistance becomes 2. Calculate the value of each resistance.

    27. A wire of 15 resistance is gradually stretched to double its original length. It is then cut into two equal parts. These parts are then connected in parallel across a 3.0 volt battery. Find the current drawn from the battery.

    28. Two wire a and b each of length 40m and area of cross-section 107m2; are connected in series and a potential difference of 60V is applied between the ends of this combined wire. Their resistance is respectively 40 and 20. Determine for each wire (i) specific resistance (ii) electric-field and (ii) current-density.

    29. Three resistances, each of 4 are connected in the form of and equilateral triangle. Find the effective resistance between its corners.

    30. Two resistors are in the ratio 1:4. If these are connected in parallel, their total resistance becomes 20. Find the value of each resistance.

    31. Five resistors are connected as shown in fig. find the equivalent resistance between the points B and C.

    32. Four resistance of 12 each are connected in parallel. Three such combinations are then connected

    in series. What is the total resistance? If a battery of 9V emf and negligible internal resistance is connected across the network of resistors, find the current flowing through each resistor.

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    33. The resistance of the rheostal shown in fig. is 30. Neglecting the meter resistance, find the minimum and maximum current through the ammeter as the resistance of the rheostat is varied.

    34. Calculate the equivalent resistance between points A and B in each of the following networks of

    resistance

    35. Calculate the resistance between points A and B for the following network:

    36. Find the equivalent resistance of the network shown in fig. between the point A and B.

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    37. Find the equivalent resistance between points A and B in fig.

    38. Find the resistance between the points (i) A and B (ii) A and C of the network shown in fig.

    Note:- Do the physics project as assigned you in the class.

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    MATHS

    (MATRIX) 1. Simplify :

    +

    2. If matrix A = 1 11 1 2 = , then find the valve of K

    3. If = 2 0 12 1 31 1 0

    , find 2 5 + 6.

    4. Find the matrix X so that 1 2 34 5 6 = 7 8 92 4 6 .

    5. Show that = 2 33 4 satisfies the equation 2 6 + 17 = 0., 1

    6. If A is invertible matrix of 3X3 and || = 7 |1|

    7. Using elementary row operation. Find the inverse of the matrix 0 1 21 2 33 1 0

    .

    8. if = 0 0

    0 0 1 find adj. A

    9. use product 1 1 20 2 33 2 4

    2 0 19 2 36 1 1

    to solve the system of equation

    + 2 = 1, 2 3 = 1, 3 2 + 4 = 2 10. find the matrix A satisfying the matrix equation 2 13 2

    3 25 3 =

    1 00 1

    11. if the matrix + 4 + 4 + 4

    is singular, find x.

    12. if () = 0 0

    0 0 1 (())1 = ().

    13. Using matrix solve the following system of equations. 3x y + z=5 2x -2y +3z =7 X + y z=-1

    14. 4x +3y + 2z=60 X +2y +3z=45 6x + 2y +3 z=70

    15. The sum of three numbers is -1. If we multiply the second number by 2, third number by 3 and add then we get 5. If we subtract the third number from the sum of first and second number. We got -1. Represent if by a system of equation. Find the number using inverse of matrix.

    16. If = 1 1 12 2 32 1 3

    , find 1 and use it to solve the system of equation + + 2 = 0, + 2 = 9, 3 +

    3 = 14

    DETERMINANTS

    1. + + 2

    + + 2 + + 2

    = 2( + + )3

    2. + + +

    = 4

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    3. 2 + 1 2 + 1 2 + 1

    = 1 + 2 + 2 + 2

    4. 1 + 2 2 2 2

    2 1 2 + 2 22 2 12 2

    = (1 + 2 + 2)3

    5. 2 1 + 3

    2 1 + 3

    2 1 + 3 = (1 + )( )( )( )

    6. 3 + +

    + 3 + + + 3

    = 3( + + )( + + )

    7. 2 + 2

    2 + 2 2 + 2

    = 4222

    8. 2 2 2

    = ( )( )( )( + + )

    9. 1 + 2 + 2

    1 + 2 + 2

    1 + 2 + 2 = ( )( )( )

    10. 2 2

    2 22 2

    = ( + + )3

    11. 1 + 1 1

    1 1 + 11 1 1 +

    = + + +

    12. 1 2 + 31 2 + 31 2 + 3

    = ( )( )( )(2 + 2 + 2)

    13. 2 2 2

    + + + = ( + + )( )( )( )

    14.

    + + +

    = 3 + 3 + 3 3

    15. In a ABC, if

    1 1 1

    1 + 1 + 1 + + 2 + 2 + 2

    = 0 then prove that ABC is an isosceles triangle.

    INVERSE TRIGONOMETRIC FUNCTIONS

    1. Find the principal values of

    ()112

    () 13 ()1(12

    )()12() 1 32

    2. Evaluate:

    () sin 3 sin1

    12 () cos1 cos

    23 + sin1 sin

    23

    () 1 32 + 1 1

    2 ()1 1

    2 + 21 1

    2 () 21 1

    2

    3. Prove that: 2sin1 = sin1(21 2) 4. Prove that: 2(tan1 2) + 2(13) = 15 5. Prove that: 2(tan1 3) + 2(14) = 27

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    Evaluate the following:

    6. (1 35)

    7. sin (121 4

    5)

    8. 1 2 cos 1 12

    9. tan (121(5

    3)

    10. 21 15

    4

    Prove the following: 11. sin1 3

    5+ sin1 8

    17= sin1 77

    85

    12. cos1 45

    + cos1 1213

    = cos1 3365

    13. sin1 45

    + 2tan1 13

    = 2

    14. 2tan1 13

    + tan1 17

    = 4

    15. sin1 513

    + sin1 725

    = cos1 253325

    Express the following in simplest form: 16. tan1 cos

    cos +

    17. tan1 11+

    18. tan1 1+2+12

    1212

    19. tan1 1

    20. cot1 1++11++1

    21. A manufacturer produces nuts and bolts. It takes 1 hour of work on machine A and 3 hours on machine B to produce a package of nuts. It takes 3 hours hours on machine A and 1 hour on machine B to produce a package of bolts. He earns a profit of Rs. 17.50 per package on nut and Rs. 7 per package on bolts. How many packages of each day so as to maximize his profits if he operates his machines for at the most 12 hours a day? From the liner programming problem and solve it graphically.

    22. A merchant plans to sell two types of personal computers- a desktop model and a portable model that will cost Rs. 25,000 and Rs. 40,000 respectively. He estimates that the total monthly demand of computers will not exceed 250 units. Determine the number of units of each type of computers which the merchant should stock to get maximum profits ifhe does want to invest more than Rs. 70 lakhs and if his profit on the desktop model is Rs. 4,500 and on portable is Rs. 5,00.

    23. A dealer wishes to purchase a number of fans and sewing machines. He has only Rs. 5,760 to invest and has space for at the most 20 items. A fan cost him Rs. 360 and a sewing machine Rs. 240. He expects to sell a fan at a profit of Rs. 22 and a sewing machine for a profit of Rs. 18 Assuming that he can sell all the itms that he buys, how should he invest his money to maximize his profit? Solve it graphically.

    24. A diet for a sick person must contain at least 4,000 units of vitamins, 50 units of mineral and 1,400 units of calories. Two found X and Y are available at a cost of Rs.4 and Rs. 3 per unit respectively. One unit of the food X contains 200 units of vitamins, 2 units of minerals and 40 units of calories. Find what combination of X and Y should be used to have least cost, satisfying the requirements.

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    ENGLISH

    1. Note Making and summary on the following topics / chapters :- a. The Last Lesson b. Lost Spring c. Deep Water d. The Tiger King

    2. Summary (Chapter 7 15) The Invisible man ( Novel ) 3. Character sketch of the following from Novel - The Invisible Man (Ch 1 15) in 100 120

    words. a. Invisible Man b. MRs. Jenny Hall c. Mr. George Hall d. Mr. Teddy Henfrey e. Dr. Cuss f. Mr. Bunting g. Mr. Thomas Marvel h. Mr. Jaffers i. Mr. Wadgers

    4. Article on any three of the following topics (150-200 words) a. Advertisements as a source of information b. Water- A valuable asset, conservation at home and at school c. Natural calamities A threat to mankind d. Need of value education e. Lack of civic sense f. Role of youth in combating corruption

    5. Write a debate in 150-200 words on the topic-The policy of reservation of seats for admission

    to the professional courses is good for the deprived sections of society.

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    ECONOMICS UNIT 1

    A. Central problems : - Q.1 Define following concepts : a. scarcity of resources b. An economy Q.2 why does an economic problem arise ? Q.3 Explain the 3 central problems of an economy Q.4 Explain the following concepts : a. Positive economic analysis b. Normative economic analysis

    B. Production Possibility Curve ( The complete concept is given in activity )

    UNIT 2 Consumers equilibrium :

    Q.1 Define the following concepts i. Marginal utility ii. Equi marginal utility iii. MRS iv. IC v. Budget Line Q.2 How is TU derived from MU Q.3 State the law of diminishing marginal utility Q.4 Define consumers equilibrium, explain the conditions of consumers equilibrium with the help of utility approach. ( two good case ) Q.4 State and explain the properties of: i. IC ii. Budget Line Q.5 Differentiate cardinal and ordinal concepts Ch-ii Theory of demand : Q.1 State and explain any 4 determinants of demand Q.2 Explain following concepts i. Normal good ii. Inferior good iii. substitute good iv. Complementary good Q.3 State determinants of following changes i. Rightward shift ii. Leftward shift Q.4 Differentiate between increase in demand and downward movement along demand curve. Ch-iii Elasticity of demand : Q.1 Demand for water is inelastic because of Q.2 Define elasticity of demand and explain its types. Q.3 Explain following determinants of Ed i. Habit ii. Nature of good iii. Time period Q.4 Explain the percentage method of calculating elasticity of demand by giving a numerical example.

    UNIT 3 PRODUCTION FUNCTION

    Q.1 When AP falls, the MP is always . Q.2 Define following concepts i. TP ii. AP iii. MP iv. law of variable proportion Q.3 From the given schedule identify phases of law of variable proportion and give reasons in support of your answer (use diagram)

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    Units of labour

    1 2 3 4 5 6 7 8

    TP 2 5 9 12 14 15 15 14 Q.4 Explain the relationship between TP, MP and AP.

    Theory of cost : Q1. Define following concepts: - ( give diagrams ) i. MC ii. TC iii. TFC iv. TVC v. AC vi. AFC vii. AVC viii. Implicit cost ix. Explicit cost Q2. Complete the following table :

    Output AFC TC MC 1 --- 72 --- 2 --- --- 10 3 20 --- 8 4 --- 99 --- 5 12 --- 10

    Q.3 Draw TC, TFC & TVC in a single diagram

    THEORY OF REVENUE Q.1 Define the following concepts by giving diagrams i. Revenue ii. TR iii. AR iv. MR Q.2 How we fine MR from TR, and TR from MR, for this use a numerical example. Q.3 Explain the relationship between TR and MR. Q.4 Complete the following table

    Price Output TR MR 7 --- 7 --- --- 2 --- 3 4 --- 12 --- --- 4 --- - 4

    HOTS QUESTIONS

    Q.1 What happens to TC with increase in production of a good? Q.2 Why tangency point of IC and Budget line is said to be point of equilibrium for a consume . Q.3 Explain what to produce central problem with a use of PPC Q.4 A good is normal as well as inferior at a same time analyse. Q.5 Elaborate effects of following programs on PPC. i. Start up India ii. Swacha Bharat Abhiyan iii. Pradhan Mantri Kaushal Vikas Yojna Q.6. Explain the slope of TC ,by using diagram . Q.7 What is horizontal ( x- axis ) intercept of budget line? Q.8 How is the law of diminishing marginal utility applied with regard to education / knowledge.

    ACTIVITY COLUMN This enable the student to understand the scope and repercussions of Production Possibility Curve. This provides an opportunity to the learner ( student ) to develop economic reasoning and acquire analytical skills to observe and understand the economic events. This also provides an opportunity to the learner ( student ), to explore economic issues both from his / her day to day life and issues which are of broader perceptive.

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    Topic :- An analytical study of Production Possibility Curve The main contents are :

    I. INTRODUCTION II. PURPOSE / RELEVANCE OF STUDY III. KEY TERMS AND CONCEPTS USED IV. CONTENT OF THE PROJECT WORK / TOPIC V. CONCLUSION / FINDINGS VI. LIKELY QUESTIONS FOR VIVA

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    BIOLOGY 1. Why is amniocentesis so named? 2. Name the pregnancy hormone in human being. 3. State one reason why breast feeding the baby acts as natural contraceptive to the mother. 4. Name any two copper releasing IUDs. List any two reasons that make them effective contraceptives. 5. With the help of an example, explain the phenomenon of co-dominance and multiple allelism in human population. 6. Explain ZIFT. How is IUT different from it? 7. Write the scientific name of fruit-fly. Why did Morgan prefer to work with fruit-flies for his experiments? State 3

    reasons. 8. Identify a,b,c,d,e and f in the table

    SERIAL NUMBER SYNDROME CAUSE CHARACTERISTICS SEX (M/F/BOTH) 1 Downs Trisomy of 21 a(i) (ii) b 2 c XXY Overall masculine development d 3 Turners 45 with XO e (i) (ii) f

    9. How are *ART* helpful to humans? How are ZIFT and GIFT different from intra-uterine transfers? Explain. 10. The F2 progeny of a monohybrid cross showed phenotypic and genotypic ratio as 1:2:1, unlike that of a Mendels

    monohybrid F2 ratio. With the help of suitable example, work out a cross and explain how it is possible 11. Two independent monohybrid crosses were carried out involving a tall pea plant with a dwarf pea plant. In the first cross, the offspring population had equal number of tall and dwarf plants, whereas in the second cross, it was different. Work out the crosses and explain giving reasons for the difference in the offspring populations.

    12. Explain the genetic basis of blood grouping in human population. 13. a) Why are thalassemia and haemophilia categorized as Mendelian disorders? Write the symptoms of these diseases.

    Explain their pattern of inheritance in humans. b) Write the genotypes of the normal parents producing a haemophilic son.

    14. Draw diagram of Anatropous ovule and labeled it. 15. Draw a diagram if T.S. of Testies and labeled it properly. 16. A cross was carried out between a pea plant heterozygous for round and yellow seeds with a pea plant having wrinkled

    and green seeds. (a) Show the cross in Punnett Square. (b) Write the phenotype of the progeny of this cross. (c) What is this cross called? State purpose of this cross.

    Project File Work- Allotted one and discussed in the classes. Practical File Work related to spotting. First draw and write five comments on it. (with two identifying feature) Prepare for the Unit Test I.

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    CHEMISTRY UNIT-1 THE SOLID STATE

    Q1. Why is the window glass of old building thick at the bottom? Q2. Why does Frenkel defect not change the density of a solid? Q3. What type of substance would make better permanent magnets, ferromagnetic or ferromagnetic? Q4. Define superconductivity of a substance? Q5. How many lattice points are there in one unit cell of each of the following lattices cell?

    (a) Face-centered cubic (b) Face centered tetragonal (c) Body centered cubic

    Q6. Distinguish between (a) Hexagonal and monoclinic unit cell (b) Face centered and end centered unit cell

    Q7. Iron has a body centered cubic unit cell with a cell dimension of 286.65pm. The density of iron is 7.874gmcm-3.use this information to calculate Avogadros number. (At. Mass of Fe=55.845u) Q8. (I)What type of stoichiometric defect is shown by KCl and why? (ii)What type of semiconductor is formed when Silicon is doped with As? (iii)Which one of the following is an example of molecular solid: CO2 or SiO2? (iv)What type of substance would make better magnets, ferromagnetic or ferromagnetic? Q9. Zinc oxide is white but it turns yellow on heating. Explain. Q10. An element has a body-centered cubic (bcc) structure with a cell edge of 288pm. The density of the element is7.2g/cm3. How many atoms are present in 208g of the element? Q11. Give the example of a compound which shows metal deficiency defect. Q12. Give reasons of the following:

    (i) Excess of lithium makes LiCl crystal pink. (ii) Frenkel defect is found in AgCl. (iii) Silicon is an insulator but silicon doped with phosphorus acts as a semiconductor. Q13. What is the formula of a compound in which the element Y forms hcp lattice and atoms of X occupy 1/3rd of octahedral voids?

    Unit-2 Solutions

    Q1. What do you understand by Colligative properties? Q2. What type of liquids forms ideal solutions? Q3. What are maximum Boiling azeotropes? Give one example. Q4. What is antifreeze? Q5. What is the vant Hoff factor for a compound which undergoes dimerization in an organic solution? Q6. State Henrys Law. What is the significance of kH? Q7. If the density of some lake water is 1.25g ml-1 and contains 92g of Na+ ions per Kg of water, calculate the molality of Na+ ions in the lake?

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    Q8. An aqueous solution of 2% non volatile solute exerts a pressure of 1.004 bars at the boiling point of the solvent. What is the molecular mass of the solute? Q9. 3.9 g of benzoic acid dissolve in 49 g of benzene shows a depression in freezing point of 1.62K.Calculate the vant Hoff factor and predict the nature of solute (associated or dissociated).(Given: molar mass of benzoic acid =122 g mol-1, kf of benzene =4.9Kkgmol-1) Q10. Why is the aquatic species more comfortable in cold water in comparison to warm water? Q11. Which of the following solutions will have the highest boiling point? (I) 1M BaCl2 (ii) 1M Urea (iii) 1M FeCl3 (IV) 1M NaCl Q12. A 5% solution (by mass) of cane sugar in water has a freezing point of 271 K. calculate the freezing point of 5% glucose in water if the freezing point of pure water is 273.15K. Q13. A decimolar solution of potassium ferrocyanide is 50% dissociated at 300 K. calculate the osmotic pressure of the solution. (R=8.314JK-1mol-1). Q.14. Revise the basic concepts of organic chemistry from class XI NCERT book. Q.15 Prepare for the unit test I

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    COMPUTER SCIENCE Prepare PROJECT, using C++ programming language, on any one of the following topics..

    1. BANK MANAGEMENT 2. LIBRARY MANAGEMENT 3. SCHOOL MANAGEMENT 4. RAILWAY RESERVATION 5. AIR TICKET RESERVATION 6. HOTEL MANAGEMENT 7. INVENTORY MANAGEMENT 8. MUSIC LIBRARY MANAGEMENT 9. QUIZ 10. NUMEROLOGY 11. ANY GAME 12. EVENT MANAGEMENT

    Make two-two programs in C++ on the following topics and arrange it in Ms-word file along with output:-

    1) Functions 2) Function overloading 3) Constructor 4) Constructor overloading 5) Inheritance 6) Matrix Based 7) Class and objects 8) Structure based

    Make 5 programs in C++ to perform the following operations with text type data file. 1) Creation of text type data file. 2) Append of text type data file. 3) Deletion of text type data file 4) Modification of text type data file 5) Reading of text type data file.

    By using following fields:- Rollnumber, name, address, age etc.

    Note :- Submit all 21 programs softcopy in a word file along with output.

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    -

    ()

    1. (150 )

    2. -

    3. -1. 2. 3. 4.

    4. ( )