कॉमर्स Academy, Delha, Gaya

50% questions would be objective, have to answer in OMR sheet. And remaining 50% would be subjective, in which short and long questions would be by this year Bihar Board examination for both Matriculation and Intermediate.
Thanks.

I.Com @200/month

सब्सिडी के नाम पर सरकार बैकों को समृद्ध कर रही है पर जनता अपनी मेहनत की कमाई खो रही है. रिजर्व बैंक के निर्देशानुसार सभी बैंकों को deposite के ऊपर
Reserve fund create करने होते हैं तथा शेष राशी पर lone issue करने होते हैं. Lone के ऊपर भी credit cash creation किया जाता है. इस तरह से बैक हमारे जमा से १६ गुना से ज्यादा profit earning करता है. यह तब तक होता है जबतक reserve तथा deposite की राशी बराबर नहीं हो जाती.
और अब जनता की कमाई का ५०००( SBI ) बैंक रखेगी. क्यूं?Security के नाम पर. जबकी private banking जीरो बैलेंस पर भी अरबों कमाती है. यह जनता से धोखा है. अनपढ., अशिक्षित, साक्षर जनता से धोखा कि उन्हें banking समझ नहीं आती.
मित्रों, अपनी मेहनत की कमाई जाया न करो. बैंक छोड़ो, पैसे व्यवसाय में लगाओ या consume कर जाओ. भविष्य की सुरक्षा एवं संरक्षा हेतू महंगी धातू जैसे सोना, चांदी के गहनो में investment करो. जमीन खरीदो. Share or debenture में invest करो.

Death of a partner

(1) If a partner dies during the year, how will you find out the share of profit of the deceased partner?
(2) which types of accounts are prepared at the death of a partner?
(3) What are difference between retirement and death of a partner?
(4) How is a deceased partner capital account prepared?

Soon I am going to post objective questions belonging to partnership. Students of Bihar board must study and remember.

Retirement of a partner

(1) What are the accounting problems at the time of retirement of a partnership?
(2) How would you calculate the amount payable to the retiring partner?
(3) Explain the accounting treatment of Goodwill at the time of retirement of a partner.
(4) How is new profit sharing ratio calculated at the time of retirement of a partner?
(5) How is Gaining ratio calculated at the time of retirement of a partner?
(6)

Reconstitution of partnership: Admission of a partner

(1) What is Hidden Goodwill?
(2)Distinguish between new profit sharing ratio and sacrificing ratio.
(3) Why assets and liabilities are revalued at the time of admission of a partner?
(4)What do you mean by sacrificing ratio? Explain its objects and importance.