#rao x aditya

[one-eternal-sigh]

(burning kingdoms spoilers kind of)

malini clocking the oblivious gays always sends me lmaoo (it’s sad in this one though I’m sobbing)

also like any time rao’s brought up and it’s like “oh no him with this woman? no romantic connotations whatsoever” like yea thanks for clearing that up tasha we all know he’s gay

the closet was literally glass all of book two (fucking book two 😭 💔)

[noona96n]

my most favorite annotation in a while

[facelessfrey]

Okay but like every ship I had in Oleander sword is in shambles by the end and I am hurt. I’m gonna need at least one to survive and be somewhat happy by the end of this series.

[vices-aand-virtues]

Rao and Aditya 🥺

[opheliaweeps]

so I just finished reading ‘the oleander sword’ by tasha suri. I’m at work, so I finished the book, stared at my laptop for a minute, then came to the bathroom to cry and write this post (yeah, I’m in the bathroom right now. I’ve been crying for five minutes).

I’m crying because reading this book (which is book #2 of suri’s trilogy ‘the burning kingdoms’) has been… cathartic almost. the plot is high fantasy and political unrest, but the setting, the worldbuilding and careful nuances of the story are based on historical india, the country and myths and history I grew up with. somewhere inside me, the young girl who never saw a book that had a character that looked like her is sobbing in grief and gratitude and vindication, because an author like her decided to write this story. and it’s everything.

I’m crying because the relationships in this series are complicated and heartbreaking and human. siblings, friends, lovers, and the tangled webs in between - they’re so beautiful to read about. the pain of betrayal and bittersweetness of love, in a time when nations are at war and the characters are torn between their duty and their heart (an age-old story, the original tragedy). the delicate details that show the madness of corruption, the humanity in even the most twisted of villains, and the pain in hurting those you love so that they can live.

I’m crying because not only does this book speak to my desi heritage, it’s a queer story, setting a princess rebelling against her dictator-emperor of a brother and a temple-elder of a conquered nation of flowers and eldritch worship on a tumultuous path. their bond is fraught because of what they must do to serve their own countries, honour warring with the desire and love for each other in their hearts. a sapphic desi-high fantasy series - that’s something I never thought I would see.

I’m crying because the side m/m romance is pure tragedy and yet, it’s so beautiful it hurts to read. while the main heroines are separated by treachery and prophecy and gods of old, coming back to wage war for their glory, these two boys are separated by something much simpler: death. one dies (for his honour, for the men he leads, for his sister), and the other lives. the other lives to grieve and push forward, and isn’t this the oldest story? someone must always leave first, but we are never prepared, and I was not prepared for this death. because the one who lived had already lost so much, bled out for an empress he is bound to and her brother whom he loved. and he was taken away from him.

I’m crying because I love the world that has been built here, the stories woven and characters that suri has breathed life into. I’m crying because of the story, the pain, and the representation I never thought I’d see. but most of all, I’m crying for the love that this story holds, and the hurt that always follows bliss, because no good thing can ever be felt without unwanted anguish to sweeten these brief, tender moments.

[spacenutspod]

India’s space program will continue its busy 2023 with the launch of its first solar research mission, Aditya-L1, on Saturday. Liftoff, aboard the country’s Polar Satellite Launch Vehicle (PSLV) XL rocket, is expected at 11:50 Indian Standard Time (06:20 UTC) from the Satish Dhawan Space Centre. Aditya-L1 will be the first mission conducted by the Indian Space Research Organisation (ISRO) that is dedicated to studying the Sun. Bound for the Earth-Sun L1 Lagrange point, it will also be the first Indian spacecraft to operate at this location. ISRO expects the mission to contribute to global research into the Sun, with a focus on space weather and the solar wind. Key science objectives for the mission are to help increase understanding of the phenomena of coronal heating, or how the Sun’s corona – its outer atmosphere – has a far higher temperature than the surface of the Sun itself, and study how the corona accelerates the solar wind. Other major objectives include understanding how solar flares and coronal mass ejections are initiated, studying the dynamics of the Sun’s atmosphere, and monitoring the distribution and anisotropy (lack of uniformity by direction) of particles in the solar wind. Saturday’s launch comes just ten days after ISRO celebrated another major milestone with the successful landing of its Vikram probe on the Moon as part of the Chandrayaan-3 mission. With the agency having already carried out the first successful launch of its new Small Satellite Launch Vehicle rocket earlier this year, and now gearing up for the first uncrewed test flight of its Gaganyaan crew capsule in early 2024, this is an important time for India in space. Aditya-L1 carries a suite of seven instruments that will be used to study the Sun. The spacecraft was constructed in-house at ISRO and has a mass of 1,475 kilograms. It is expected to operate for at least five years. The main instrument is the Visible Emission Line Coronagraph, which was built by the Indian Institute of Astrophysics to study the Sun’s corona and coronal mass ejection events. It uses an internally occulted reflective coronagraph to block direct light from the Sun itself to allow its detectors – including an imager, a multi-split spectrograph, and a polarimeter, to observe the corona. See AlsoPSLV C57 UpdatesNSF StoreISRO Forum SectionClick here to Join L2 The Solar Ultraviolet Imaging Telescope was developed by the Inter-University Centre for Astronomy and Astrophysics. Its purpose is to make observations of the full disc of the Sun at near-ultraviolet wavelengths — allowing for study of the photosphere and chromosphere, as well as measuring fluctuations in the amount of ultraviolet light radiated by the sun. ISRO’s U R Rao Satellite Centre has contributed a pair of x-ray imaging payloads to the mission: the Solar Low Energy X-ray Spectrometer (SoLEXS) and the High Energy L1 Orbiting X-ray Spectrometer (HEL1OS). These will be used to help study solar flares, with SoLEXS observing soft, or lower-energy, x-ray emissions and HEL1OS focussing on hard, or high-energy, emissions. Aditya Solar Wind Particle Experiment (ASPEX) was built by the Physical Research Laboratory at Ahmedabad to study the solar wind in an effort to unlock a better understanding of processes within the Sun. It consists of two sensors: the Solar Wind Ion Spectrometer, which will be used to detect and measure protons and alpha particles; and the Suprathermal and Energetic Particle Spectrometer, which will detect higher-energy ions. Aditya-L1 atop PSLV C57’s fourth stage, shortly before being enclosed in the payload fairing. (Credit: ISRO) The Plasma Analyser Package for Aditya (PAPA), developed by the Vikram Sarabhai Space Centre’s Space Physics Laboratory, will also contribute to Aditya’s study of the solar wind. PAPA consists of a Solar Wind Electron Energy Probe and Solar Wind Ion Composition Analyser to record the flux, density, and composition of electrons and ions in the solar wind, helping to build a detailed record of how these vary over time. By studying particles in the solar wind with ASPEX and PAPA, the Aditya mission may be able to validate theories about how wave-particle interactions might play a role in the processes of solar wind acceleration and coronal heating. The final instrument aboard Aditya, the Magnetometer, will measure the magnetic fields in situ at the spacecraft’s location. Two sets of sensors are mounted on a six-meter deployable boom, with one set at the end of the boom and the other halfway along it, providing two sets of measurements. ISRO will use its PSLV rocket to deploy Aditya-L1 into an initial low-Earth orbit. From here, the spacecraft will, under its own propulsion, perform a series of maneuvers to place itself into a halo orbit around the Earth-Sun L1 Lagrange point. Lagrange points are locations in space where the gravitational pull of two celestial bodies are in equilibrium, allowing objects to remain at, or orbit, the point with minimal station-keeping. Aditya’s journey to the Earth-Sun L1 point. (Credit: ISRO) The Earth-Sun L1 point is located directly between the Earth and the Sun, at about 1.5 million kilometers from Earth. Placing solar research missions at L1 ensures their view of the Sun will not be interrupted by Earth while ensuring the spacecraft also remains relatively close to Earth for communications and data downlink. Upon arrival at the L1 point, Aditya will join four other spacecraft currently operating at L1: the joint NASA-ESA Solar and Heliospheric Observatory, NASA’s Advanced Composition Explorer and Wind missions, and the National Oceanic and Atmospheric Administration’s Deep Space Climate Observatory. Aditya will be the first Indian spacecraft to operate at L1 and is expected to reach its final orbit around the Lagrange point about 125 days after launch. To deploy Aditya-L1, the most powerful version of the PSLV rocket, PSLV-XL, will be employed. This is a four-stage launch vehicle employing both solid and liquid-fuelled propulsion, capable of placing payloads of up to 1,750 kilograms into a 600-kilometer Sun-synchronous orbit or 1,425 kilograms to a geosynchronous transfer orbit. The rocket that will carry Aditya into orbit has been designated with flight number PSLV C57, and will be the fifty-ninth PSLV rocket to fly. The rocket is ISRO’s workhorse, carrying out the majority of the agency’s satellite launches as well as occasional commercial missions. It first flew in September 1993 and had – prior to Saturday’s launch – carried out 55 of its missions successfully, with two failures and one partial failure due to an off-nominal orbit. PSLV’s last 17 missions have all been successful. PSLV C57 leaving the assembly building for the launch pad. (Credit: ISRO) Saturday’s launch will take place from the Second Launch Pad at the Satish Dhawan Space Centre (SDSC) on Sriharikota, a barrier island in the Bay of Bengal. First used in 2005, this launch pad has hosted PSLV, Geosynchronous Satellite Launch Vehicle (GSLV), and GSLV Mk.III (also known as Launch Vehicle Mark 3) launches and is one of two pads available for PSLV missions, along with the nearby First Launch Pad. SDSC has been the site for all of India’s orbital launches to date. PSLV’s first stage is powered by an S-138 solid rocket motor. Depending on the configuration, up to six PS0M-XL solid rocket motors can be attached as boosters to augment its thrust, with PSLV-XL using the full set of six. Once Saturday’s countdown reaches zero, the first stage will ignite, followed by the first two pairs of boosters at T+0.42 seconds and T+0.62 seconds. Climbing away from the SDSC, PSLV will ignite the final pair of boosters around 25 seconds into flight. Separation of the ground-lit boosters will occur around the 70-second mark, while the air-lit boosters will separate about 92 seconds into the mission. About 108 seconds after liftoff, the first stage will have exhausted all of its propellant and will burn out. The spent stage will be jettisoned, and the vehicle’s second stage will take over. Designated PS2, or PL40, the second stage is powered by a single Vikas engine burning hypergolic liquid propellants. Its fuel is UH25, a mixture of three parts unsymmetrical dimethylhydrazine to one part hydrazine hydrate, while its oxidizer is dinitrogen tetroxide. This propellant combination can be stored at room temperature and ignite easily without the need for complex ignition systems on the vehicle; however, they are also toxic and highly flammable. The Vikas engine itself is derived from the Viking engine used on early versions of the European Ariane series of rockets. PSLV’s second stage burn is expected to last about two and a half minutes. While the second stage is firing, the rocket will enter space, and shortly afterward will shed its payload fairing. The fairing, which ISRO calls a “heat shield,” helps to protect the satellite and preserve the rocket’s aerodynamic profile during its ascent through the atmosphere, but is no longer needed once PSLV reaches space and is discarded to reduce the rocket’s weight. PSLV C57 with Aditya-L1, prior to launch. (Credit: ISRO) The third stage, or HPS3, will ignite shortly after the second stage has shut down and separated. This solid-fuelled stage consists of an S-7 motor which will burn for approximately 70 seconds. After burnout, the mission will enter a coast phase as the rocket climbs towards its apogee – or the highest point on its trajectory. Third stage separation will take place during this coast, leaving PSLV’s fourth stage to complete the insertion of Aditya into its initial orbit. The fourth stage is capable of completing multiple burns to carry out complex satellite deployments, ensuring payloads can be delivered to precise target orbits or, on multi-satellite missions, allowing satellites with differing orbital requirements to be accommodated. This stage, known as PS4, has a pair of small engines burning monomethylhydrazine and mixed oxides of nitrogen (MON-3 – a mixture of 3% nitric oxide and 97% dinitrogen tetroxide). Once the fourth stage has completed its burn, Aditya-L1 will separate to begin its own journey to L1. (Lead image: PSLV C57 rolling out to the Second Launch Pad. Credit: ISRO) The post India to launch first solar research mission, Aditya-L1, aboard PSLV appeared first on NASASpaceFlight.com.

[fafalcon]

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[like2in]

'Dangal' fame Sanya Malhotra to start shooting for Anurag Basu's film

'Dangal' fame Sanya Malhotra to start shooting for Anurag Basu's film - The dark comic anthology, featuring a multi-starrer cast, is scheduled to release on September 6. Actor Sanya Malhotra on Saturday said that she will soon start filming for director Anurag Basu' next venture. The dark comic anthology, featuring a multi-starrer cast, is scheduled to release on September 6. "I will soon start shooting for Anurag Basu's film. I am looking forward to it," Sanya told reporters here. The as-yet untitled film centres on unavoidable jeopardies of life and has four different stories set in a quintessential Indian metro. Produced by Bhushan Kumar of T-Series, the film's stellar cast includes Abhishek Bachchan, Rajkummar Rao, Fatima Sana Shaikh, Aditya Roy Kapur and Pankaj Tripathi. Sanya is also excited about Ritesh Batra's "Photograph", which features her opposite Nawazuddin Siddiqui. The film had its premiere at the ongoing  Sundance Film Festival in the US. "I just returned from Sundance Film Festival two days ago. The response to 'Photograph' was amazing. Now we are excited about Berlin Film Festival," she said. The film's story follows a struggling street photographer, pressured to marry by his grandmother. He convinces a shy stranger to pose as his fiancee and the pair develops a connection that transforms them in ways that they could not expect. At the Berlin Film Festival, which will be held from February 7 to 17, "Photograph" will be presented under the 'Berlinale Special films' category. Sanya was talking on the sidelines of the Lakme Fashion Week Summer/ Resort 2019 where she walked the ramp for designer Narendra Kumar. The collection was created in collaboration with Alcis Sports. The range launched under the label Alcis X Nari is powered by R|Elan. 'Dangal' fame Sanya Malhotra to start shooting for Anurag Basu's film Read the full article

[margdarsanme]

NCERT Class 12 Accountancy Chapter 2 Reconstitution of a Partnership Firm Admission of a Partner

NCERT Class 12 Accountancy Part - I : Chapter 2 Reconstitution of a Partnership Firm – Admission of a Partner

NUMERICAL PROBLEMS

10.Singh, Gupta and Khan are partners in a firm sharing profits in 3:2:3 ratio. They admitted Jain as a new partner. Singh surrendered 1/3 of his share in favour of Jain: Gupta surrendered 1/4 of his share in favour of Jain and Khan surrendered 1/5 in favour of Jain. Calculate new profit sharing ratio?

11.Sandeep and Navdeep are partners in a firm sharing profits in 5:3 ratio. They admit C into the firm and the new profit sharing ratio was agreed at 4:2:1. Calculate the sacrificing ratio?12.Rao and Swami are partners in a firm sharing profits and losses in 3:2 ratio. They admit Ravi as a new partner for 1/8 share in the profits. The new profit sharing ratio between Rao and Swami is 4:3. Calculate new profit sharing ratio and sacrificing ratio?

13.Compute the value of goodwill on the basis of four years’ purchase of the average profits based on the last five years? The profits for the last five years were as follows:

14.Capital employed in a business is Rs. 2,00,000. The normal rate of return on capital employed is 15%. During the year 2002 the firm earned a profit of Rs. 48,000. Calculate goodwill on the basis of 3 years purchase of super profit?15.The books of Ram and Bharat showed that the capital employed on 31.12.2002 was Rs. 5,00,000 and the profits for the last 5 years : 2002 Rs. 40,000; 2003 Rs. 50,000; 2004 Rs. 55,000; 2005 Rs. 70,000 and 2006 Rs. 85,000. Calculate the value of goodwill on the basis of 3 years purchase of the average super profits of the last 5 years assuming that the normal rate of return is 10%?16.Rajan and Rajani are partners in a firm. Their capitals were Rajan Rs. 3,00,000; Rajani Rs. 2,00,000. During the year 2002 the firm earned a profit of Rs. 1,50,000. Calculate the value of goodwill of the firm assuming that the normal rate of return is 20%?17.A business has earned average profits of Rs. 1,00,000 during the last few years. Find out the value of goodwill by capitalisation method, given that the assets of the business are Rs. 10,00,000 and its external liabilities are Rs. 1,80,000. The normal rate of return is 10%?18. Verma and Sharma are partners in a firm sharing profits and losses in the ratio of 5:3. They admitted Ghosh as a new partner for 1/5 share of profits. Ghosh is to bring in Rs. 20,000 as capital and Rs. 4,000 as his share of goodwill premium. Give the necessary journal entries:a) When the amount of goodwill is retained in the business.b) When the amount of goodwill is fully withdrawn.c) When 50% of the amount of goodwill is withdrawn.d) When goodwill is paid privately19. A and B are partners in a firm sharing profits and losses in the ratio of 3:2. They decide to admit C into partnership with 1/4 share in profits. C will bring in Rs. 30,000 for capital and the requisite amount of goodwill premium in cash. The goodwill of the firm is valued at Rs, 20,000. The new profit sharing ratio is 2:1:1. A and B withdraw their share of goodwill. Give necessary journal entries?20.Arti and Bharti are partners in a firm sharing profits in 3:2 ratio, They admitted Sarthi for 1/4 share in the profits of the firm. Sarthi brings Rs. 50,000 for his capital and Rs. 10,000 for his 1/4 share of goodwill. Goodwill already appears in the books of Arti and Bharti at Rs. 5,000. the new profit sharing ratio between Arti, Bharti and Sarthi will be 2:1:1. Record the necessary journal entries in the books of the new firm?21.X and Y are partners in a firm sharing profits and losses in 4:3 ratio. They admitted Z for 1/8 share. Z brought Rs. 20,000 for his capital and Rs. 7,000 for his 1/8 share of goodwill. Subsequently X, Y and Z decided to show goodwill in their books at Rs. 40,000. Show necessary journal entries in the books of X, Y and Z?22.Aditya and Balan are partners sharing profits and losses in 3:2 ratio. They admitted Christopher for 1/4 share in the profits. The new profit sharing ratio agreed was 2:1:1. Christopher brought Rs. 50,000 for his capital. His share of goodwill was agreed to at Rs. 15,000. Christopher could bring only Rs. 10,000 out of his share of goodwill. Record necessary journal entries in the books of the firm?23.Amar and Samar were partners in a firm sharing profits and losses in 3:1 ratio. They admitted Kanwar for 1/4 share of profits. Kanwar could not bring his share of goodwill premium in cash. The Goodwill of the firm was valued at Rs. 80,000 on Kanwar’s admission. Record necessary journal entry for goodwill on Kanwar’s admission.24.Mohan Lal and Sohan Lal were partners in a firm sharing profits and losses in 3:2 ratio. They admitted Ram Lal for 1/4 share on 1.1.2003. It was agreed that goodwill of the firm will be valued at 3 years purchase of the average profits of last 4 years which were Rs. 50,000 for 2003, Rs. 60,000 for 2004, Rs. 90,000 for 2005 and Rs. 70,000 for 2006. Ram Lal did not bring his share of goodwill premium in cash. Record the necessary journal entries in the books of the firm on Ram Lal’s admission when:a) Goodwill already appears in the books at Rs. 2,02,500.b) Goodwill appears in the books at Rs. 2,500.c) Goodwill appears in the books at Rs. 2,05,000.25.Rajesh and Mukesh are equal partners in a firm. They admit Hari into partnership and the new profit sharing ratio between Rajesh, Mukesh and Hari is 4:3:2. On Hari’s admission goodwill of the firm is valued at Rs. 36,000. Hari is unable to bring his share of goodwill premium in cash. Rajesh, Mukesh and Hari decided not to show goodwill in their balance sheet. Record necessary journal entries for the treatment of goodwill on Hari’s admission.26.Amar and Akbar are equal partners in a firm. They admitted Anthony as a new partner and the new profit sharing ratio is 4:3:2. Anthony could not bring this share of goodwill Rs. 45,000 in cash. It is decided to do adjustment for goodwill without opening goodwill account. Pass the necessary journal entry for the treatment of goodwill?27.Given below is the Balance Sheet of A and B, who are carrying on partnership business on 31.12.2006. A and B share profits and losses in the ratio of 2:1.C is admitted as a partner on the date of the balance sheet on the following terms:(i) C will bring in Rs. 1,00,000 as his capital and Rs. 60,000 as his share of goodwill for 1/4 share in the profits.(ii) Plant is to be appreciated to Rs. 1,20,000 and the value of buildings is to be appreciated by 10%.(iii) Stock is found over valued by Rs. 4,000.(iv) A provision for bad and doubtful debts is to be created at 5% of debtors.(v) Creditors were unrecorded to the extent of Rs. 1,000. Pass the necessary journal entries, prepare the revaluation account and partners’ capital accounts, and show the Balance Sheet after the admission of C.28.Leela and Meeta were partners in a firm sharing profits and losses in the ratio of 5:3. On Is Jan. 2007 they admitted Om as a new partner. On the date of Om’s admission the balance sheet of Leela and Meeta showed a balance of Rs. 16,000 in general reserve and Rs. 24,000 (Cr) in Profit and Loss Account. Record necessary journal entries for the treatment of these items on Om’s admission. The new profit sharing ratio between Leela, Meeta and Om was 5:3:2.29. Amit and Viney are partners in a firm sharing profits and losses in 3:1 ratio. On 1.1.2007 they admitted Ranjan as a partner. On Ranjan’s admission the profit and loss account of Amit and Viney showed a debit balance of Rs. 40,000. Record necessary journal entry for the treatment of the same.30.A and B share profits in the proportions of 3/4 and 1/4 . Their Balance Sheet on Dec. 31, 2006 was as followsOn Jan. 1,2007, C was admitted into partnership on the following terms:(a) That C pays Rs. 10,000 as his capital.(b) That C pays Rs. 5,000 for goodwill. Half of this sum is to be withdrawn by Aand B.(c) That stock and fixtures be reduced by 10% and a 5%, provision for doubtful debts be created on Sundry Debtors and Bills Receivable.(d) That the value of land and buildings be appreciated by 20%.(e) There being a claim against the firm for damages, a liability to the extent of Rs. 1,000 should be created.(f) An item of Rs. 650 included in sundry creditors is not likely to be claimed and hence should be written back.Record the above transactions (journal entries) in the books of the firm assuming that the profit sharing ratio between A and B has not changed. Prepare the new Balance Sheet on the admission of C.31. A and B are partners sharing profits and losses in the ratio of 3:1. On Ist Jan. 2007 they admitted C as a new partner for 1/4 share in the profits of the firm. C brings Rs. 20,000 as for his 1/4 share in the profits of the firm. The capitals of A and B after all adjustments in respect of goodwill, revaluation of assets and liabilities, etc. has been worked out at Rs. 50,000 for A and Rs. 12,000 for B. It is agreed that partner’s capitals will be according to new profit sharing ratio. Calculate the new capitals of A and B and pass the necessary journal entries assuming that A and B brought in or withdrew the necessary cash as the case may be for making their capitals in proportion to their profit sharing ratio?32.Pinky, Qumar and Roopa partners in a firm sharing profits and losses in the ratio of 3:2:1. S is admitted as a new partner for 1/4 share in the profits of the firm, whichs he gets 1/8 from Pinky, and 1/16 each from Qmar and Roopa. The total capital of the new firm after Seema’s admission will be Rs. 2,40,000.Seema is required to bring in cash equal to 1/4 of the total capital of the new firm. The capitals of the old partners also have to be adjusted in proportion of their profit sharing ratio. The capitals of Pinky, Qumar and Roopa after all adjustments in respect of goodwill and revaluation of assets and liabilities have been made are Pinky Rs. 80,000, Qumar Rs. 30,000 and Roopa Rs. 20,000. Calculate the capitals of all the partners and record the necessary journal entries for doing adjustments in respect of capitals according to the agreement between the partners?33.The following was the Balance Sheet of Arun, Bablu and Chetan sharing profitsand losses in the ratio ofThey agreed to take Deepak into partnership and give him a share of 1/8 on the following terms: a) that Deepak should bring in Rs. 4,200 as goodwill and Rs. 7,000 as his Capital; (b) that furniture be depreciated by 12%; (c) that stock be depreciated by 10% (d) that a Reserve of 5% be created for doubtful debts: (e) that the value of land and buildings having appreciated be brought upto Rs. 31,000 ;(f) that after making the adjustments the capital accounts of the old partners (who continue to share in the same proportion as before) be adjusted on the basis of the proportion of Deepak’s Capital to his share in the business, i.e., actual cash to be paid off to, or brought in by the old partners as the case may be. Prepare Cash Account, Profit and Loss Adjustment Account (Revaluation Account) and the Opening Balance Sheet of the new firm.

34.Azad and Babli are partners in a firm sharing profits and losses in the ratio of 2:1. Chintan is admitted into the firm with 1/4 share in profits. Chintan will bring in Rs. 30,000 as his capital and the capitals of Azad and Babli are to be adjusted in the profit sharing ratio. The Balance Sheet of Azad and Babli as on December 31, 2006 (before Chintan’s admission) was as follows:It was agreed that:i) Chintan will bring in Rs. 12,000 as his share of goodwill premium.ii) Buildings were valued at Rs. 45,000 and Machinery at Rs. 23,000.iii) A provision for doubtful debts is to be created @ 6% on debtors.iv) The capital accounts of Azad and Babli are to be adjusted by opening current accounts.Record necessary journal entries, show necessary ledger accounts and prepare the Balance Sheet after admission.

35.Ashish and Dutta were partners in a firm sharing profits in 3:2 ratio. On Jan. 01, 2007 they admitted Vimal for 1/5 share in the profits. The Balance Sheet ofAshish and Dutta as on Jan. 01, 2007 was as follows:It was agreed that:i) The value of Land and Building be increased by Rs. 15,000.ii) The value of plant be increased by 10,000.iii) Goodwill of the firm be valued at Rs. 20,000.iv) Vimal to bring in capital to the extent of 1/5th of the total capital of the new firm.Record the necessary journal entries and prepare the Balance Sheet of the firm after Vimal’s admission.

from Blogger http://www.margdarsan.com/2020/08/ncert-class-12-accountancy-chapter-2_21.html

[theviewall]

1. Saif Ali Khan – Tabu in Jawaani Jaaneman: They have been together once before in Sooraj Barjatya’s Hum Saath Saath Hain. But Saif was cast opposite his future sister-in-law Karisma Kapoor and Tabu was with Mohnish Behl. In Jawaani Jaaneman they play spouses at loggerheads. She thinks he is a negative person. He calls a hippy. Get ready for some fun friction between two of our most interesting actors.

2. Aditya Roy Kapur - Disha Patani in Malang: Aditya Roy Kapur and Disha Patni share a sizzling-hot chemistry in Mohit Suri’s Malang. And I wonder what Tara Sutaria and Tiger Shroff have to say about that.

3. Kartik Aaryan - Sara Ali Khan in Love Aaj Kal: Imtiaz Ali worked a kind of distant magic with Sara’s father Saif and Deepika Padukone in Love Aaj Kal in 2009. Ten years later one can see Sara struggling to generate some of kind of combustion with Kartik in the new Love Aaj Kal. Best of luck to them. They need it.

4. Ayushmann Khurrana - Jitendra Kumar in Shubh Mangal Zyada Savdhaan: They play lovers in a same-sex marriage, And the gender ceases to matter, just as it ceased to matter between Timothy Chalamet and Armie Hammer in Call Me By Your Name.

5. Rajkummar Rao - Nushrat Bharucha in Chhalaang: Rajkummar Rao is comfortable with any and every heroine. However, in Hansal Mehta’s first comedy since Dil Pe Mat Le Yaar we will get to see some special chemistry between Rao and his co-star.

6. Ranbir Kapoor - Alia Bhatt in Brahmastra: Real-life couple who are expected to marry soon Ranbir Kapoor and Alia Bhatt together for the first time in Karan Johar-Ayan Mukerjee’s sci-fi special. Real-life couples are not as exciting to the audience as they are to one another. Let’s hope that changes this time.

7. Varun Dhawan - SaraAli Khan in Coolie No 1: Doing a Govinda-Karisma in David Dhawan’s Coolie No 1 should be fun specially when these two Gen-X stars dance to Main toh raste pe jaa raha ttha. Bhelpuri sales are expected to hit the roof.

8. Sushant Singh Rajput - Sanjana Sanghi in Dil Bechara: Remake of the surprise Hollywood hit Fault In Our Stars I really don’t feel enthused about watching this fresh pair play two terminally ill patients in love. What a depressing start for Ms Sanghi.

9. Ishan Khattar - Ananya Pandey in Khali Peeli: Remake of Vijay Deverakonda’s Telugu hit Taxiwaala, about a haunted taxi, Ishaan doing a Deverakonda after his brother Shahid also doing a Deverakonda (Shahid’s Kabir Singh was a remake of Deverakonda’s Arjun Reddy). Ishan’s chemistry with Ms Pandey seems questionable.

10. Akshay Kumar - Manushi Chillar in Prithviraj: As far as fresh pairings go this one is the baap of all untried jodis. Chandraprakash Diwedi’s costume drama promises to equal Sanjay Bhansali’s epic vision. Ms Chillar and Mr Kumar are said to look born-for-love as real-life historical couple.

Also Read: Alaya F has made her grandfather Kabir Bedi proud with her performance in Jawaani Jaaneman

from Featured Movie News | Featured Bollywood News - Bollywood Hungama https://ift.tt/2SwvhvR

[noona96n]

Aditya is the Sun

no, seriously, Aditya is អាទិត្យ which means the Sun (in my language)

sick & twisted that Aditya is literally the Sun and he dies by self-immolation... for him to go out in flames, for him to ask Rao to remember the stars... it's cruel, it's -

he's the star; he's Rao's star

he's the Sun

[noona96n]

Glad to see another Rao/Aditya shipper out here, I love The Jasmine Throne and The Oleander Sword, I love how Tasha Suri handles lesbian relationships (Malini and Priya) and straight relationships (Bhumika and Jeevan) but mothers forbid two men be more than just friends in the world of The Burning Kingdoms. We only get one instance of men loving men in the books, which is the woodcutter who married a tree. That's just it, in the world of The Burning Kingdoms, mlms are just that, fairy tales. (or relics if the tree marriage thing actually happened at some point in Ahiranya's history)

Sorry for the long rant, I was just angry. Also, I love Priyamalini and all but have you ever considered Alori/Malini/Narina? There were definitely something between them.

(notice plz)

i understand ur frustration and it's totally valid, esp bcs the main pairing is a lesbian ship... might as well make Rao x Aditya a canon ship, right?

but, honestly, i have no issues with it... i'm someone who is fine with characters being friends as long as there's no queerbaiting involved and, as far as i see it, Tasha didn't gaybait Rao x Aditya.

they're just extremely close friends who are loyal and devoted to one another; people like that exist, relationships like that also exist. without derailing into romance. me & my relationships are living proof lol

as for Alori/Malini/Narina, i see it. didn't think about it bcs Malini so adamantly referred to them as sisters of her heart but yeah, i see it.

(i know that this might not be the response u expect but it is a truthful response so, uh, idk)

[noona96n]

RAO MY CHILD

[opheliaweeps]

hi, I wrote a fic.

because aditya and rao and priya and malini and the entire world of ‘the burning kingdoms’ has me in a goddamn chokehold. so I spat out 1.4k words of sad feels for rao because he deserved better, but also I’m not practiced enough to write a fix-it. so for now, you get angst.

also: this is the first fic that I’ve written and posted online. that’s how much of a grip this series has on me, and how deeply I felt reading a story inspired by my heritage.

hope y’all like it. enjoy!

—

How pathetic he was, a war general who should be protecting his ruler after such a betrayal, to protect the woman his true name had declared to be the true sovereign. A warrior returning from a successful siege in his empress’ name, and he was here, grieving and drinking the same Parijati wine Rao had shared with him that fateful day, when they laughed about stars and religion.

[margdarsanme]

NCERT Class 12 Accountancy Chapter 2 Reconstitution of a Partnership Firm Admission of a Partner

NCERT Class 12 Accountancy Part - I : Chapter 2 Reconstitution of a Partnership Firm – Admission of a Partner

NUMERICAL PROBLEMS

10.Singh, Gupta and Khan are partners in a firm sharing profits in 3:2:3 ratio. They admitted Jain as a new partner. Singh surrendered 1/3 of his share in favour of Jain: Gupta surrendered 1/4 of his share in favour of Jain and Khan surrendered 1/5 in favour of Jain. Calculate new profit sharing ratio?

11.Sandeep and Navdeep are partners in a firm sharing profits in 5:3 ratio. They admit C into the firm and the new profit sharing ratio was agreed at 4:2:1. Calculate the sacrificing ratio?12.Rao and Swami are partners in a firm sharing profits and losses in 3:2 ratio. They admit Ravi as a new partner for 1/8 share in the profits. The new profit sharing ratio between Rao and Swami is 4:3. Calculate new profit sharing ratio and sacrificing ratio?

13.Compute the value of goodwill on the basis of four years’ purchase of the average profits based on the last five years? The profits for the last five years were as follows:

14.Capital employed in a business is Rs. 2,00,000. The normal rate of return on capital employed is 15%. During the year 2002 the firm earned a profit of Rs. 48,000. Calculate goodwill on the basis of 3 years purchase of super profit?15.The books of Ram and Bharat showed that the capital employed on 31.12.2002 was Rs. 5,00,000 and the profits for the last 5 years : 2002 Rs. 40,000; 2003 Rs. 50,000; 2004 Rs. 55,000; 2005 Rs. 70,000 and 2006 Rs. 85,000. Calculate the value of goodwill on the basis of 3 years purchase of the average super profits of the last 5 years assuming that the normal rate of return is 10%?16.Rajan and Rajani are partners in a firm. Their capitals were Rajan Rs. 3,00,000; Rajani Rs. 2,00,000. During the year 2002 the firm earned a profit of Rs. 1,50,000. Calculate the value of goodwill of the firm assuming that the normal rate of return is 20%?17.A business has earned average profits of Rs. 1,00,000 during the last few years. Find out the value of goodwill by capitalisation method, given that the assets of the business are Rs. 10,00,000 and its external liabilities are Rs. 1,80,000. The normal rate of return is 10%?18. Verma and Sharma are partners in a firm sharing profits and losses in the ratio of 5:3. They admitted Ghosh as a new partner for 1/5 share of profits. Ghosh is to bring in Rs. 20,000 as capital and Rs. 4,000 as his share of goodwill premium. Give the necessary journal entries:a) When the amount of goodwill is retained in the business.b) When the amount of goodwill is fully withdrawn.c) When 50% of the amount of goodwill is withdrawn.d) When goodwill is paid privately19. A and B are partners in a firm sharing profits and losses in the ratio of 3:2. They decide to admit C into partnership with 1/4 share in profits. C will bring in Rs. 30,000 for capital and the requisite amount of goodwill premium in cash. The goodwill of the firm is valued at Rs, 20,000. The new profit sharing ratio is 2:1:1. A and B withdraw their share of goodwill. Give necessary journal entries?20.Arti and Bharti are partners in a firm sharing profits in 3:2 ratio, They admitted Sarthi for 1/4 share in the profits of the firm. Sarthi brings Rs. 50,000 for his capital and Rs. 10,000 for his 1/4 share of goodwill. Goodwill already appears in the books of Arti and Bharti at Rs. 5,000. the new profit sharing ratio between Arti, Bharti and Sarthi will be 2:1:1. Record the necessary journal entries in the books of the new firm?21.X and Y are partners in a firm sharing profits and losses in 4:3 ratio. They admitted Z for 1/8 share. Z brought Rs. 20,000 for his capital and Rs. 7,000 for his 1/8 share of goodwill. Subsequently X, Y and Z decided to show goodwill in their books at Rs. 40,000. Show necessary journal entries in the books of X, Y and Z?22.Aditya and Balan are partners sharing profits and losses in 3:2 ratio. They admitted Christopher for 1/4 share in the profits. The new profit sharing ratio agreed was 2:1:1. Christopher brought Rs. 50,000 for his capital. His share of goodwill was agreed to at Rs. 15,000. Christopher could bring only Rs. 10,000 out of his share of goodwill. Record necessary journal entries in the books of the firm?23.Amar and Samar were partners in a firm sharing profits and losses in 3:1 ratio. They admitted Kanwar for 1/4 share of profits. Kanwar could not bring his share of goodwill premium in cash. The Goodwill of the firm was valued at Rs. 80,000 on Kanwar’s admission. Record necessary journal entry for goodwill on Kanwar’s admission.24.Mohan Lal and Sohan Lal were partners in a firm sharing profits and losses in 3:2 ratio. They admitted Ram Lal for 1/4 share on 1.1.2003. It was agreed that goodwill of the firm will be valued at 3 years purchase of the average profits of last 4 years which were Rs. 50,000 for 2003, Rs. 60,000 for 2004, Rs. 90,000 for 2005 and Rs. 70,000 for 2006. Ram Lal did not bring his share of goodwill premium in cash. Record the necessary journal entries in the books of the firm on Ram Lal’s admission when:a) Goodwill already appears in the books at Rs. 2,02,500.b) Goodwill appears in the books at Rs. 2,500.c) Goodwill appears in the books at Rs. 2,05,000.25.Rajesh and Mukesh are equal partners in a firm. They admit Hari into partnership and the new profit sharing ratio between Rajesh, Mukesh and Hari is 4:3:2. On Hari’s admission goodwill of the firm is valued at Rs. 36,000. Hari is unable to bring his share of goodwill premium in cash. Rajesh, Mukesh and Hari decided not to show goodwill in their balance sheet. Record necessary journal entries for the treatment of goodwill on Hari’s admission.26.Amar and Akbar are equal partners in a firm. They admitted Anthony as a new partner and the new profit sharing ratio is 4:3:2. Anthony could not bring this share of goodwill Rs. 45,000 in cash. It is decided to do adjustment for goodwill without opening goodwill account. Pass the necessary journal entry for the treatment of goodwill?27.Given below is the Balance Sheet of A and B, who are carrying on partnership business on 31.12.2006. A and B share profits and losses in the ratio of 2:1.C is admitted as a partner on the date of the balance sheet on the following terms:(i) C will bring in Rs. 1,00,000 as his capital and Rs. 60,000 as his share of goodwill for 1/4 share in the profits.(ii) Plant is to be appreciated to Rs. 1,20,000 and the value of buildings is to be appreciated by 10%.(iii) Stock is found over valued by Rs. 4,000.(iv) A provision for bad and doubtful debts is to be created at 5% of debtors.(v) Creditors were unrecorded to the extent of Rs. 1,000. Pass the necessary journal entries, prepare the revaluation account and partners’ capital accounts, and show the Balance Sheet after the admission of C.28.Leela and Meeta were partners in a firm sharing profits and losses in the ratio of 5:3. On Is Jan. 2007 they admitted Om as a new partner. On the date of Om’s admission the balance sheet of Leela and Meeta showed a balance of Rs. 16,000 in general reserve and Rs. 24,000 (Cr) in Profit and Loss Account. Record necessary journal entries for the treatment of these items on Om’s admission. The new profit sharing ratio between Leela, Meeta and Om was 5:3:2.29. Amit and Viney are partners in a firm sharing profits and losses in 3:1 ratio. On 1.1.2007 they admitted Ranjan as a partner. On Ranjan’s admission the profit and loss account of Amit and Viney showed a debit balance of Rs. 40,000. Record necessary journal entry for the treatment of the same.30.A and B share profits in the proportions of 3/4 and 1/4 . Their Balance Sheet on Dec. 31, 2006 was as followsOn Jan. 1,2007, C was admitted into partnership on the following terms:(a) That C pays Rs. 10,000 as his capital.(b) That C pays Rs. 5,000 for goodwill. Half of this sum is to be withdrawn by Aand B.(c) That stock and fixtures be reduced by 10% and a 5%, provision for doubtful debts be created on Sundry Debtors and Bills Receivable.(d) That the value of land and buildings be appreciated by 20%.(e) There being a claim against the firm for damages, a liability to the extent of Rs. 1,000 should be created.(f) An item of Rs. 650 included in sundry creditors is not likely to be claimed and hence should be written back.Record the above transactions (journal entries) in the books of the firm assuming that the profit sharing ratio between A and B has not changed. Prepare the new Balance Sheet on the admission of C.31. A and B are partners sharing profits and losses in the ratio of 3:1. On Ist Jan. 2007 they admitted C as a new partner for 1/4 share in the profits of the firm. C brings Rs. 20,000 as for his 1/4 share in the profits of the firm. The capitals of A and B after all adjustments in respect of goodwill, revaluation of assets and liabilities, etc. has been worked out at Rs. 50,000 for A and Rs. 12,000 for B. It is agreed that partner’s capitals will be according to new profit sharing ratio. Calculate the new capitals of A and B and pass the necessary journal entries assuming that A and B brought in or withdrew the necessary cash as the case may be for making their capitals in proportion to their profit sharing ratio?32.Pinky, Qumar and Roopa partners in a firm sharing profits and losses in the ratio of 3:2:1. S is admitted as a new partner for 1/4 share in the profits of the firm, whichs he gets 1/8 from Pinky, and 1/16 each from Qmar and Roopa. The total capital of the new firm after Seema’s admission will be Rs. 2,40,000.Seema is required to bring in cash equal to 1/4 of the total capital of the new firm. The capitals of the old partners also have to be adjusted in proportion of their profit sharing ratio. The capitals of Pinky, Qumar and Roopa after all adjustments in respect of goodwill and revaluation of assets and liabilities have been made are Pinky Rs. 80,000, Qumar Rs. 30,000 and Roopa Rs. 20,000. Calculate the capitals of all the partners and record the necessary journal entries for doing adjustments in respect of capitals according to the agreement between the partners?33.The following was the Balance Sheet of Arun, Bablu and Chetan sharing profitsand losses in the ratio ofThey agreed to take Deepak into partnership and give him a share of 1/8 on the following terms: a) that Deepak should bring in Rs. 4,200 as goodwill and Rs. 7,000 as his Capital; (b) that furniture be depreciated by 12%; (c) that stock be depreciated by 10% (d) that a Reserve of 5% be created for doubtful debts: (e) that the value of land and buildings having appreciated be brought upto Rs. 31,000 ;(f) that after making the adjustments the capital accounts of the old partners (who continue to share in the same proportion as before) be adjusted on the basis of the proportion of Deepak’s Capital to his share in the business, i.e., actual cash to be paid off to, or brought in by the old partners as the case may be. Prepare Cash Account, Profit and Loss Adjustment Account (Revaluation Account) and the Opening Balance Sheet of the new firm.

34.Azad and Babli are partners in a firm sharing profits and losses in the ratio of 2:1. Chintan is admitted into the firm with 1/4 share in profits. Chintan will bring in Rs. 30,000 as his capital and the capitals of Azad and Babli are to be adjusted in the profit sharing ratio. The Balance Sheet of Azad and Babli as on December 31, 2006 (before Chintan’s admission) was as follows:It was agreed that:i) Chintan will bring in Rs. 12,000 as his share of goodwill premium.ii) Buildings were valued at Rs. 45,000 and Machinery at Rs. 23,000.iii) A provision for doubtful debts is to be created @ 6% on debtors.iv) The capital accounts of Azad and Babli are to be adjusted by opening current accounts.Record necessary journal entries, show necessary ledger accounts and prepare the Balance Sheet after admission.

35.Ashish and Dutta were partners in a firm sharing profits in 3:2 ratio. On Jan. 01, 2007 they admitted Vimal for 1/5 share in the profits. The Balance Sheet ofAshish and Dutta as on Jan. 01, 2007 was as follows:It was agreed that:i) The value of Land and Building be increased by Rs. 15,000.ii) The value of plant be increased by 10,000.iii) Goodwill of the firm be valued at Rs. 20,000.iv) Vimal to bring in capital to the extent of 1/5th of the total capital of the new firm.Record the necessary journal entries and prepare the Balance Sheet of the firm after Vimal’s admission.

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[theviewall]

10 Fresh pairs of 2020 to look forward to

1. Saif Ali Khan – Tabu in Jawaani Jaaneman: They have been together once before in Sooraj Barjatya’s Hum Saath Saath Hain. But Saif was cast opposite his future sister-in-law Karisma Kapoor and Tabu was with Mohnish Behl. In Jawaani Jaaneman they play spouses at loggerheads. She thinks he is a negative person. He calls a hippy. Get ready for some fun friction between two of our most interesting actors.

2. Aditya Roy Kapur - Disha Patani in Malang: Aditya Roy Kapur and Disha Patni share a sizzling-hot chemistry in Mohit Suri’s Malang. And I wonder what Tara Sutaria and Tiger Shroff have to say about that.

3. Kartik Aaryan - Sara Ali Khan in Love Aaj Kal: Imtiaz Ali worked a kind of distant magic with Sara’s father Saif and Deepika Padukone in Love Aaj Kal in 2009. Ten years later one can see Sara struggling to generate some of kind of combustion with Kartik in the new Love Aaj Kal. Best of luck to them. They need it.

4. Ayushmann Khurrana - Jitendra Kumar in Shubh Mangal Zyada Savdhaan: They play lovers in a same-sex marriage, And the gender ceases to matter, just as it ceased to matter between Timothy Chalamet and Armie Hammer in Call Me By Your Name.

5. Rajkummar Rao - Nushrat Bharucha in Chhalaang: Rajkummar Rao is comfortable with any and every heroine. However, in Hansal Mehta’s first comedy since Dil Pe Mat Le Yaar we will get to see some special chemistry between Rao and his co-star.

6. Ranbir Kapoor - Alia Bhatt in Brahmastra: Real-life couple who are expected to marry soon Ranbir Kapoor and Alia Bhatt together for the first time in Karan Johar-Ayan Mukerjee’s sci-fi special. Real-life couples are not as exciting to the audience as they are to one another. Let’s hope that changes this time.

7. Varun Dhawan - SaraAli Khan in Coolie No 1: Doing a Govinda-Karisma in David Dhawan’s Coolie No 1 should be fun specially when these two Gen-X stars dance to Main toh raste pe jaa raha ttha. Bhelpuri sales are expected to hit the roof.

8. Sushant Singh Rajput - Sanjana Sanghi in Dil Bechara: Remake of the surprise Hollywood hit Fault In Our Stars I really don’t feel enthused about watching this fresh pair play two terminally ill patients in love. What a depressing start for Ms Sanghi.

9. Ishan Khattar - Ananya Pandey in Khali Peeli: Remake of Vijay Deverakonda’s Telugu hit Taxiwaala, about a haunted taxi, Ishaan doing a Deverakonda after his brother Shahid also doing a Deverakonda (Shahid’s Kabir Singh was a remake of Deverakonda’s Arjun Reddy). Ishan’s chemistry with Ms Pandey seems questionable.

10. Akshay Kumar - Manushi Chillar in Prithviraj: As far as fresh pairings go this one is the baap of all untried jodis. Chandraprakash Diwedi’s costume drama promises to equal Sanjay Bhansali’s epic vision. Ms Chillar and Mr Kumar are said to look born-for-love as real-life historical couple.

Also Read: Alaya F has made her grandfather Kabir Bedi proud with her performance in Jawaani Jaaneman

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