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Saturday, December 14, 2024

Cash Flow Statement VIVA Class 12 -2 part

 Here are additional Viva Questions on the Cash Flow Statement to deepen your preparation:

Understanding Specific Scenarios

  1. What is the difference between Cash Flow from Operating Activities and Cash Flow from Investing Activities?

    • Operating Activities relate to cash flows from the core business activities like sales, purchases, and payments to employees.
    • Investing Activities relate to cash flows from acquiring or disposing of long-term assets like machinery, buildings, or investments.

  2. What happens if cash flow from operating activities is negative?

    • A negative cash flow from operating activities suggests that the company’s core operations are not generating sufficient cash, which might indicate financial trouble unless it’s a startup or growth phase business.

  3. How is the purchase of a fixed asset treated in the Cash Flow Statement?

    • The purchase is recorded as a cash outflow under Investing Activities.

  4. How do you treat deferred tax liabilities in the Cash Flow Statement?

    • Changes in deferred tax liabilities are included under Operating Activities.

  5. What is the impact of an increase in accounts receivable on cash flow?

    • An increase in accounts receivable is treated as a cash outflow since it represents cash tied up in credit sales.

Advanced Conceptual Questions

  1. What is free cash flow, and how is it calculated?

    • Free cash flow is the cash a company has after covering operating expenses and capital expenditures.
      Formula:
      Free Cash Flow = Cash Flow from Operating Activities - Capital Expenditures.

  2. What is the importance of Cash Flow Statements for stakeholders?

    • It helps investors assess the company’s ability to generate cash, meet liabilities, and reinvest in growth. For creditors, it indicates the company’s ability to repay loans.

  3. Explain the difference between Gross Cash Flows and Net Cash Flows.

    • Gross Cash Flows: The total cash inflows or outflows without adjustments.
    • Net Cash Flows: The difference between total cash inflows and total cash outflows.

  4. What are non-operating items in a Cash Flow Statement?

    • Non-operating items include gains or losses from the sale of assets, dividends received, or interest income, which are adjusted in operating or investing activities.

  5. What is the significance of cash flow from financing activities?

    • It shows how a company raises capital through equity, debt, or dividend payments and evaluates its financing strategy.

Real-Life Application Questions

  1. How do you treat interest paid and interest received in a Cash Flow Statement?

    • Interest Paid: Outflow under Financing Activities (sometimes Operating Activities as per IAS/Ind AS).
    • Interest Received: Inflow under Operating Activities (or sometimes Investing Activities).

  2. How do you treat the issuance of shares in a Cash Flow Statement?

    • The cash received from the issuance of shares is treated as a cash inflow under Financing Activities.

  3. What is the treatment of bonus shares in a Cash Flow Statement?

    • Bonus shares do not involve cash, so they are not shown in the Cash Flow Statement.

  4. If a company repays a loan, where is it shown?

    • Loan repayment is recorded as a cash outflow under Financing Activities.

  5. How is a bank overdraft treated in a Cash Flow Statement?

    • A change in the bank overdraft balance is included under Financing Activities.

Numerical Questions

  1. If prepaid expenses increase during the year, how is it treated in a Cash Flow Statement?

    • It is treated as a cash outflow under Operating Activities.

  2. If a company pays ₹50,000 as tax during the year, where is it recorded?

    • It is recorded as a cash outflow under Operating Activities.

  3. What is the formula to calculate cash flow from operating activities using the indirect method?

    • Cash Flow from Operating Activities =
      Net Profit + Non-Cash Expenses (Depreciation, Amortization, etc.) ± Changes in Working Capital ± Non-Operating Adjustments.

  4. What will happen to cash flow if inventory decreases by ₹10,000?

    • A decrease in inventory represents a cash inflow, as it indicates sales of stock.

  5. A company purchases equipment worth ₹1,00,000 by issuing equity shares. How is it treated?

    • This is a non-cash transaction and is not included in the Cash Flow Statement but is disclosed in the notes.

Comparative Questions

  1. How is the Cash Flow Statement different from the Profit and Loss Account?

    • The Profit and Loss Account records revenue and expenses, while the Cash Flow Statement focuses only on actual cash inflows and outflows.

  2. How do cash flows differ under the direct and indirect methods?

    • The direct method lists cash transactions explicitly, while the indirect method starts with net profit and adjusts for non-cash items and working capital changes.

  3. Why might a profitable company have negative cash flows?

    • Reasons could include:
      • High investments in fixed assets.
      • Repayment of large debts.
      • Growth strategies requiring high working capital.

  4. How does the treatment of dividends differ in AS-3 and IFRS?

    • Under AS-3, dividends paid are Financing Activities, while dividends received are Operating Activities.
    • Under IFRS, dividends received can be Operating or Investing, and dividends paid can be Operating or Financing.

Situational Questions

  1. If a company earns ₹1,00,000 profit but has no cash at hand, how do you explain this?

    • This may happen if the profit is tied up in receivables, inventory, or other non-cash items.

  2. Why might cash flow from financing activities be negative?

    • A negative cash flow from financing activities indicates repayment of debt, dividend payments, or a buyback of shares.

  3. What happens to cash flow if a company writes off bad debts?

    • Writing off bad debts does not affect cash flow as it is a non-cash transaction.

  4. How is a foreign exchange gain or loss treated in the Cash Flow Statement?

    • It is included in Operating Activities, and unrealized gains or losses are disclosed separately.

  5. If goodwill is amortized, how is it reflected in the Cash Flow Statement?

    • Amortization of goodwill is added back to the net profit in Operating Activities.

  6. What does a Cash Flow Statement reveal about a company’s financial health that other statements might not?

    • It reveals the actual liquidity position, the company’s ability to generate cash, and insights into its cash management efficiency.


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Cash Flow Viva Questions Class 12th -1

 Below are common Class 12 Viva Questions on Cash Flow Statements along with their suggested answers. These questions are helpful for students preparing for exams or practical assessments.

Basic Questions

  1. What is a Cash Flow Statement?

    • A Cash Flow Statement is a financial statement that shows the inflows and outflows of cash and cash equivalents in a business during a specific period. It is classified into three activities: Operating, Investing, and Financing.

  2. Why is the Cash Flow Statement prepared?

    • It is prepared to assess the liquidity and solvency of a business, evaluate cash generation and utilization, and help in financial planning.

  3. What are the components of a Cash Flow Statement?

    • The components are:
      1. Operating Activities: Cash flows from core business operations.
      2. Investing Activities: Cash flows from the purchase/sale of long-term assets or investments.
      3. Financing Activities: Cash flows related to borrowings, equity, and dividends.

  4. What is the difference between cash flow and fund flow?

    • Cash Flow tracks cash inflows and outflows during a period, whereas Fund Flow analyzes changes in working capital over a period.

Conceptual Questions

  1. What are cash equivalents?

    • Cash equivalents are short-term, highly liquid investments that are readily convertible into cash and have a low risk of value changes (e.g., treasury bills, commercial paper).

  2. What is the indirect method of preparing a Cash Flow Statement?

    • In the indirect method, the Net Profit/Loss is adjusted for non-cash items, changes in working capital, and other adjustments to calculate cash flows from operating activities.

  3. What is the direct method of preparing a Cash Flow Statement?

    • The direct method involves directly listing cash receipts (from sales, etc.) and cash payments (to suppliers, employees, etc.) to calculate cash flows from operating activities.

  4. What is the significance of a positive cash flow?

    • A positive cash flow indicates that the company has more cash inflows than outflows, showing good liquidity and financial health.

  5. Why are non-cash expenses like depreciation added back in the Cash Flow Statement?

    • Non-cash expenses do not involve actual cash outflows, so they are added back to calculate the correct cash flow from operations.

Practical Application Questions

  1. What does a negative cash flow from investing activities indicate?

    • It often indicates that the business is investing in assets for growth, which is generally a positive sign unless overdone.

  2. What is the treatment of dividends in a Cash Flow Statement?

    • Dividends paid are shown under financing activities, while dividends received are shown under operating activities.

  3. How is the sale of fixed assets recorded in a Cash Flow Statement?

    • The proceeds from the sale are recorded as cash inflow under investing activities.

  4. Where are income taxes shown in the Cash Flow Statement?

    • Income taxes paid are shown under cash flows from operating activities.

  5. How is an increase in working capital treated in a Cash Flow Statement?

    • An increase in working capital (e.g., higher current assets or lower current liabilities) is treated as a cash outflow, as it ties up cash.

Analytical Questions

  1. What can cause a difference between net profit and cash flows?

    • The difference arises due to:
      • Non-cash expenses (depreciation, amortization)
      • Changes in working capital
      • Non-operating items (gains/losses from the sale of assets)

  2. Why might a company with profits have a negative cash flow?

    • Possible reasons include:
      • High investment in fixed assets
      • Large repayment of debts
      • Increase in working capital

  3. How can a Cash Flow Statement help in decision-making?

    • It helps stakeholders assess liquidity, evaluate the sustainability of operations, plan financing needs, and understand cash utilization.

Numerical and Interpretation Questions

  1. If a company shows cash inflow from financing activities but a net cash outflow overall, what does it indicate?

    • It suggests that the company might be borrowing or issuing shares to cover operational or investing deficits.

  2. How do you treat a gain or loss on the sale of fixed assets?

      • The actual sale proceeds are recorded as an inflow under investing activities.
    • Any gain/loss is adjusted in the net profit while calculating operating cash flows.

  3. If depreciation for the year is ₹10,000, how is it treated in a Cash Flow Statement?

    • Depreciation is added back to Net Profit in the Operating Activities section since it is a non-cash expense.



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interjection Class 4

 Here’s a simple Interjection Worksheet suitable for Class 4 students. It includes a mix of exercises to make learning fun and engaging.

Interjection Worksheet

What are Interjections?

An interjection is a word or phrase used to express strong feelings or sudden emotions. Examples include:

  • Wow! Oh no! Ouch! Yay!

Part 1: Recognize the Interjection

Circle the interjection in each sentence:

  1. Wow! The fireworks are amazing.
  2. Ouch! I hurt my knee.
  3. Hooray! We won the match.
  4. Oh no! The glass is broken.
  5. Bravo! You did a fantastic job.

Part 2: Fill in the Blanks

Fill in the blanks with appropriate interjections from the box below:

(Hurray, Alas, Oops, Yippee, Oh no)

  1. ________! We are going to the amusement park.
  2. ________! I dropped the ice cream.
  3. ________! The dog ran away.
  4. ________! I finally finished my homework.
  5. ________! He couldn’t win the race.

Part 3: Match the Sentences

Match the interjection to its correct sentence:

Interjection Sentence
A. Wow 1. I lost my keys.
B. Oh no 2. The magician’s trick is amazing.
C. Oops 3. It’s my birthday!
D. Yay 4. I spilled some water.

Part 4: Create Your Own Sentences

Use the interjections given below to create your own sentences:

  • Ah!
  • Ouch!
  • Yay!
  • Alas!

Example: Ah! What a beautiful morning!


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Class 12 Accountancy VIVA -2

 Here are the answers to the Partnership Viva Questions:

1. What is the maximum number of partners allowed in a partnership firm?

  • As per the Companies Act, 2013, the maximum number of partners is:
    • 50 for general business partnerships.

2. What is the difference between partnership and joint venture?

Partnership Joint Venture
Continuous business relationship. Temporary association for a specific project.
Governed by the Partnership Act. No specific law governs it.
Partners share profits and losses. Profit/loss is divided as per agreement.

3. What do you mean by partnership at will?

A partnership at will is one where the partnership continues until a partner gives notice to dissolve it. No fixed duration is mentioned.

4. Can a minor be admitted into a partnership firm?

  • Yes, a minor can be admitted only for the benefits of the partnership.
  • They cannot be made liable for the firm’s debts.

5. What are the essential features of a partnership?

  1. Agreement between two or more persons.
  2. Sharing of profits and losses.
  3. Business carried on by all partners or any partner acting as an agent.
  4. Mutual agency between partners.
  5. Unlimited liability of partners.

6. What is meant by unlimited liability in a partnership?

Unlimited liability means that partners are personally responsible for the debts of the firm. If the firm cannot pay, partners must use personal assets to settle the debts.

7. Define joint liability and several liability in a partnership firm.

  • Joint liability: All partners are collectively responsible for the debts of the firm.
  • Several liability: Each partner can be held individually responsible for the full amount of debt.

8. What do you mean by implied authority of a partner?

Implied authority allows a partner to act on behalf of the firm and bind all partners for acts related to the business of the firm.

9. How is the profit-sharing ratio decided among partners?

The profit-sharing ratio is decided based on the partnership deed. If the deed is silent, profits are shared equally.

10. Can a partner transfer their share to an outsider? Explain.

A partner can transfer their share only with the consent of other partners, as partnership is based on mutual trust.

11. How is interest on partner's loan treated in the books of accounts?

  • Interest on partner’s loan is treated as an expense.
  • It is credited to the partner’s loan account and debited to the Profit and Loss Account.

12. What happens if a partner brings additional capital into the firm?

The partner’s capital account is credited with the additional capital amount.

13. How is interest on capital calculated?

Interest on capital = Capital × Rate of Interest × Time (if provided in the partnership deed).

14. What are the reasons for preparing a Revaluation Account?

Revaluation account is prepared to record the change in value of assets and liabilities at the time of:

  1. Admission of a new partner.
  2. Retirement or death of a partner.
  3. Reconstitution of the firm.

15. How do you treat the loss on realization during dissolution?

Loss on realization is transferred to the partners’ capital accounts in their profit-sharing ratio.

16. Journal entry for partner’s salary or commission:

  • Partner’s Salary:
    Debit: Profit and Loss Appropriation Account
    Credit: Partner’s Capital/Current Account

17. How do you account for the dissolution of a partnership firm?

  1. Assets are sold, and liabilities are paid off.
  2. Realization Account is prepared.
  3. Any balance left is distributed among partners in their capital ratio.

18. Difference between current account and capital account:

  • Current Account: Used when the capital is fixed. Records transactions like drawings, interest, and salary.
  • Capital Account: Used when the capital is fluctuating.

19. Why is the Profit and Loss Appropriation Account prepared?

It is prepared to show the distribution of profits/losses among partners after adjustments like interest on capital, salary, etc.

20. How do you treat unrecorded assets and liabilities during dissolution?

  • Unrecorded assets: Credited to the Realization Account when sold.
  • Unrecorded liabilities: Debited to the Realization Account when paid.

21. What happens when a partner becomes insolvent?

The Garner vs. Murray rule applies:

  • The insolvent partner’s deficiency is borne by the remaining partners in their capital ratio.

22. How is goodwill adjusted at admission, retirement, or death of a partner?

  • Admission: New partner compensates old partners.
  • Retirement/Death: Retiring/deceased partner’s share of goodwill is credited to their capital account.

23. What is the difference between sacrificing ratio and gaining ratio?

  • Sacrificing Ratio: Ratio given up by existing partners when a new partner is admitted.
  • Gaining Ratio: Ratio gained by remaining partners when a partner retires or dies.

24. What is a realization account?

The Realization Account is prepared to close the firm during dissolution. It records the sale of assets, payment of liabilities, and calculation of profit/loss on realization.

25. How is capital deficiency handled in case of dissolution?

The capital deficiency of a partner is borne by other partners in their profit-sharing ratio.

26. What is the treatment of loan taken from a partner during dissolution?

A partner’s loan is paid before settlement of partners’ capital accounts but after external liabilities.

27. What is the journal entry when a partner brings in goodwill?

  • Debit: Cash/Bank Account
  • Credit: Partner’s Capital Account (Goodwill brought in cash).

28. How do you calculate interest on drawings?

  1. Simple Method:
    Interest = Total Drawings × Rate × Time
  2. Product Method:
    Interest = Total Products of Drawings × Rate × 1/12

29. What is the Garner vs. Murray rule?

This rule applies when a partner becomes insolvent, and their deficiency is shared by solvent partners in their capital ratio.

30. What happens when a partner withdraws goods for personal use?

  • Drawings Account is debited.
  • Purchases Account or Stock Account is credited.

These are the answers to important viva questions on Partnership Accounts. Let me know if you need further explanations or practice questions. 😊

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class 12 Accounts VIVA -1

 Here are the answers to the Partnership Viva Questions for Class 12:

1. What is a partnership? Define it.

A partnership is an agreement between two or more persons to carry on a business together and share its profits and losses. It is defined under Section 4 of the Indian Partnership Act, 1932.

2. What is the role of mutual agency in a partnership?

Mutual agency means that each partner acts as both an agent and a principal. A partner can act on behalf of the firm, and the actions of one partner bind all other partners.

3. Difference between Drawing and Loan in partnership.

  • Drawings: Amount withdrawn by a partner for personal use. It is adjusted against capital or profit.
  • Loan: Money taken by a partner as a loan is shown as a liability and accrues interest payable by the partner.

4. What is Interest on Drawings (IOI)? When is it applicable?

Interest on Drawings is the interest charged on the amount withdrawn by a partner for personal use.

  • It is applicable only when specified in the partnership deed.
  • It is charged to the partner’s capital account or current account.

5. Difference between Fixed Capital and Fluctuating Capital Account.

  • Fixed Capital: The capital remains constant unless there is an additional introduction or withdrawal of capital. Two accounts are maintained: Capital Account and Current Account.
  • Fluctuating Capital: Capital changes due to adjustments like drawings, profits, losses, and interest. Only one capital account is maintained.

6. What is a Partnership Deed? Why is it important?

A Partnership Deed is a written agreement between partners specifying the terms and conditions of their partnership.

  • It is important to avoid disputes and clearly define the rights, duties, and profit-sharing ratios among partners.

7. Why is rent to a partner not treated as an appropriation of profit?

Rent paid to a partner is considered an expense for the firm, as the partner is acting in the capacity of a landlord. It is paid before the calculation of profit.

8. What is Interest on Capital (IOC) and Interest on Drawings?

  • Interest on Capital: Compensation to partners for their capital invested in the firm.
  • Interest on Drawings: Charged on the amount withdrawn by partners for personal use.

9. Explain Profit and Loss Appropriation Account.

The Profit and Loss Appropriation Account is prepared to distribute the firm’s profits or losses among partners. Items like interest on capital, interest on drawings, and partner’s salaries are adjusted in this account.

10. What is a Profit and Loss Suspense Account?

A Profit and Loss Suspense Account is created to adjust any unforeseen profits or losses. It is based on past profits and is used for future adjustments or contingencies.

11. Why are assets brought to the debit side in realization?

Assets are shown on the debit side of the realization account because they are yet to be sold or realized. It helps calculate the gain or loss on the realization of assets during dissolution.

12. What happens if there is no partnership deed?

If there is no partnership deed, the following rules apply:

  1. Profits and losses are shared equally.
  2. No interest on capital is allowed.
  3. No salary is allowed to any partner.
  4. Interest on loan by a partner is given at 6% per annum.

13. How are profits distributed in the absence of a partnership deed?

Profits are distributed equally among all partners, regardless of their capital contribution.

14. What is goodwill? How is it treated?

Goodwill is the reputation of a business that generates future profits.

  • At admission: New partner compensates for goodwill.
  • At retirement or death: Goodwill is credited to the retiring partner’s account.

15. What is revaluation of assets and liabilities?

Revaluation means reassessing the value of assets and liabilities at the time of admission, retirement, or death of a partner to determine their fair value.

16. What is minority interest in partnership?

Minority interest refers to the rights of a partner who disagrees with a decision. If even one partner does not agree, the decision cannot be finalized.

17. Rights, Duties, and Liabilities of Partners

  • Rights: Right to participate in management, share profits, and access books of accounts.
  • Duties: Act in good faith, avoid personal gain, and work for the firm’s benefit.
  • Liabilities: Partners are jointly and severally liable for the debts of the firm.

18. What is the realization account?

A realization account is prepared during the dissolution of a partnership to record the sale of assets and payment of liabilities. The profit or loss is transferred to the partners’ capital accounts.

19. If a partner takes a loan, how is it treated?

A loan taken by a partner is shown as a liability for the partner and earns interest payable to the firm.

20. How to calculate interest on drawings?

Interest on drawings can be calculated using:

  • Simple Method: Interest = Amount × Rate × Time
  • Product Method: Total of all drawings × Rate × Time


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Wednesday, December 11, 2024

Reading Comprehension

 

Passage: The Wonders of Space Exploration

Space exploration has always fascinated humanity, representing the ultimate frontier. Over the past few decades, advancements in technology have enabled scientists to explore far beyond Earth's atmosphere, uncovering secrets of the universe and making remarkable discoveries.

In 1969, Neil Armstrong became the first human to walk on the moon, a feat that inspired generations to dream of space travel. Since then, robotic missions have ventured to planets like Mars, with rovers such as Curiosity and Perseverance sending back stunning images and vital data about the planet's surface, atmosphere, and potential for life.

Space exploration also has practical benefits. Satellites orbiting Earth provide invaluable information for weather forecasting, global communications, and navigation systems like GPS. Additionally, research in space has led to technological innovations, such as medical imaging devices and water purification systems.

However, space exploration comes with challenges. It is expensive, requiring billions of dollars in funding. Moreover, astronauts face physical and psychological risks, such as exposure to cosmic radiation and isolation during long missions. Critics argue that resources spent on space exploration could be better used to address issues on Earth, such as poverty, climate change, and health crises.

Despite these concerns, the pursuit of space exploration continues to captivate scientists and the public alike. As space agencies and private companies collaborate, humanity is preparing for ambitious projects, such as establishing a colony on Mars and exploring distant moons like Europa, which may harbor subsurface oceans.

Space exploration not only pushes the boundaries of human knowledge but also inspires hope for the future, reminding us of our potential to overcome challenges and achieve the extraordinary.

Questions for the Passage

1. Short Answer Questions

  1. Who was the first human to walk on the moon, and when did it happen?
  2. Name two Mars rovers mentioned in the passage.
  3. List two practical benefits of space exploration.
  4. What are two challenges associated with space exploration?
  5. Why do some critics oppose funding space exploration?

2. True/False Statements

  1. Robotic missions have only been sent to the moon.
  2. Satellites help in weather forecasting and navigation.
  3. Space exploration has no impact on medical advancements.
  4. Establishing a colony on Mars is an ambitious future project.
  5. Space exploration involves no psychological risks for astronauts.
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Unitary Method Class 7

 

Unitary Method Worksheet for Class 7

A. Basic Questions

  1. If 5 apples cost ₹50, what is the cost of 1 apple?
  2. A car travels 120 km in 3 hours. How far will it travel in 1 hour?
  3. If 8 pens cost ₹96, what is the cost of 1 pen?
  4. A machine produces 300 items in 5 hours. How many items does it produce in 1 hour?
  5. If 12 chocolates cost ₹180, find the cost of 1 chocolate.

B. Word Problems

  1. A train covers 240 km in 4 hours. How long will it take to cover 360 km?
  2. If 7 notebooks cost ₹210, find the cost of 10 notebooks.
  3. 15 workers can build a wall in 20 days. How many days will it take for 5 workers to build the same wall?
  4. If 9 meters of cloth costs ₹720, find the cost of 15 meters of cloth.
  5. A car consumes 8 liters of petrol to travel 112 km. How far can it travel on 20 litres of petrol?

C. Advanced Questions

  1. If 12 kg of rice costs ₹600, how much will 18 kg of rice cost?
  2. A factory produces 150 units of a product in 5 days. How many units will it produce in 8 days?
  3. A student takes 3 hours to read 45 pages. How many pages can the student read in 5 hours?
  4. A bus travels 360 km using 30 litres of fuel. How much fuel will it need to travel 600 km?
  5. If 5 kg of sugar costs ₹275, how much will 8 kg cost?
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Ratio and Proportion Class 7

 

Ratio and Proportion Worksheet for Class 7

A. Simplify the Ratios

  1. Simplify the ratio 24:36.
  2. Simplify the ratio 18:27:45.
  3. Find the simplified form of 56:64.
  4. A recipe requires 3 cups of flour and 4 cups of sugar. What is the ratio of flour to sugar?
  5. A car travels 180 km using 15 litres of fuel. What is the ratio of distance to fuel used?

B. Solve the Word Problems

  1. The ratio of boys to girls in a class is 3:5. If there are 40 students in total, how many boys are there?
  2. A bag contains 15 red marbles and 25 blue marbles. What is the ratio of:
    a) Red marbles to blue marbles?
    b) Blue marbles to total marbles?
  3. Divide ₹840 between A and B in the ratio 5:7.
  4. A rope is cut into three pieces in the ratio 2:3:5. If the total length of the rope is 50 meters, find the length of each piece.
  5. The scale on a map is 1:5000. If the distance between two cities on the map is 8 cm, what is the actual distance in kilometres?

C. Determine if the Proportions are Equal

  1. Are 4:6 and 6:9 in proportion?
  2. Check if the ratios 15:45 and 9:27 form a proportion.
  3. Determine if 8:12 and 10:15 are in proportion.

D. Fill in the Missing Value

  1. If 3:4 = 9:x, find the value of x.
  2. Complete the proportion: 7:x = 14:20.
  3. Find the missing number: 5:25 = x:125.
  4. In a recipe, the ratio of water to milk is 2:3. If there are 12 cups of water, how much milk is needed?
  5. A rectangle has a length and breadth in the ratio 4:5. If the perimeter of the rectangle is 90 cm, find the dimensions.
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tenses worksheet

 

Tenses Worksheet

A. Fill in the blanks with the correct form of the verbs in brackets.

  1. She ___ (read) a novel when I called her last night.
  2. The train ___ (leave) before we reached the station.
  3. They ___ (watch) TV at 8 PM yesterday.
  4. By the time we get to the theater, the movie ___ (start).
  5. Every morning, she ___ (wake) up at 6 o'clock and goes for a run.
  6. Look! The baby ___ (crawl) towards the door.
  7. He ___ (not visit) his grandparents last weekend.
  8. I ___ (study) English for three years now.
  9. If it ___ (rain), we will stay indoors.
  10. She ___ (bake) cookies every Sunday.

B. Rewrite the sentences as directed.

  1. (Change into past continuous)
    They play football in the park.
    Answer: They ___ football in the park.

  2. (Change into future perfect)
    She completes her homework by 5 PM.
    Answer: She ___ her homework by 5 PM.

  3. (Change into present perfect)
    I buy a new car.
    Answer: I ___ a new car.

  4. (Change into past perfect)
    He leaves before we arrive.
    Answer: He ___ before we arrived.

  5. (Change into simple past)
    They are watching TV.
    Answer: They ___ TV.

C. Identify the tense used in the following sentences.

  1. She has been working here since 2015.
    Tense: ____________
  2. We will have completed our project by tomorrow.
    Tense: ____________
  3. He wrote a letter to his friend last week.
    Tense: ____________
  4. The kids were playing in the park when it started to rain.
    Tense: ____________
  5. They are planning a surprise party for their friend.
    Tense: ____________
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Cash Flow Statement VIVA Class 12 -2 part

 Here are additional Viva Questions on the Cash Flow Statement to deepen your preparation: Understanding Specific Scenarios What is th...