english online lecture - nmfjc.edu.in

Nirmala Memorial Foundation Junior College Of Commerce and Science

ENGLISH ONLINE LECTURE

Mast. Jenold Misquitta

Mind - Mapping

Mind mapping is an effective means to take notes and

brainstorm essay topics. A mind map involves writing down a central theme and thinking of new and related

ideas which radiate out from the centre. ... Essentially, a

mind map is used to 'brainstorm' a topic and is a great strategy for students.

Meaning

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Types of Natural Disasters

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ii) Interest on Drawings Show to the Debit Side ofpartners Capital/Current A/c or less from Capital/ Current Account

Show to the Credit Side ofProfit and Loss A/c

iii) Interest on loan taken Show to the Debit Side ofProfit and Loss A/c

Add to loan taken in theBalance Sheet Liability Side

11. Interest on investmentand on loan given

Show to the Credit Side of Profit and Loss A/c

Balance Sheet Asset Side

12. i) Insured goods destroyed by fire/accident

Trading A/c Credit Side (gross amount)

1. Balance Sheet Asset Side (Claim amount)

2. Profit and Loss A/c Debit side (Amount of Loss)

ii) Uninsured goods destroyed by fire/accident

Profit and Loss A/c Debit Side Show to the Credit Side ofTrading A/c

13. Goods stolen Profit and Loss A/c Debit Side Show to the Credit Side ofTrading A/c

14. Goods distributed as freesamples

Profit and Loss A/c Debit Side(Add in Advertisement if any)

Show to the Credit Side ofTrading A/c

15. Goods withdrawn byPartners for personal use

Show to the Credit Side of Trading A/c or deduct from Purchases A/c

Partners Capital/Current A/c Debit Side

16. i) Unrecorded Purchases Add to Purchases on the Debit Side of Trading A/c

Add to Creditors on theLiability Side of Balance Sheet

ii) Unrecorded Sales Add to Debtors on the AssetSide of the Balance Sheet

Add to Sales on the credit Side of Trading A/c

17. i) Capital Expenditure included in Revenue Expenditure

Deduct from that particularRevenue Expenses on the Debit Side of Trading or Profit and Loss A/c

Add to that particular asset in Balance Sheet Asset Side

ii) Revenue Expenditure included in Capital Expenditure

Add to that particular Revenue Expenditure

Deducted from that particular Asset in Balance Sheet

18. Bills Receivable dishonored Add the amount of bill dishonored to Sundry Debtorsin the Balance Sheet Asset Side

Deduct the amount of bill dishonored from Bills Receivable.

19. Bills Payable Dishonored Add the amount of bill dishonored to Sundry Creditors in the Balance Sheet

Deduct the amount of bill dishonored from Bills Payable

20. Deferred Expenses of Advertisement paid for 5 years

Advertisement Expenses related to current year debited to Profit and Loss A/c

Remaining amount of Advertisement is shown on asset side of the Balance Sheet as prepaid Advertisement

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21. Revenue Receipts included in Capital Receipts e.g. sale of goods included in sale ofFurniture

Add to sales on the credit side of Trading A/c.

Less to Furniture on the Asset Side of the Balance Sheet

22. Commission to partnersas percentage of Gross Profit/sales.

Show to the Debit Side ofProfit and Loss A/c

Show to the Credit Side of Partners Capital/Current A/c or Add to Partners Capital A/c.

Hidden Adjustment Given in Trial Balance

Sr.No.

Adjustment Given in Trial Balance

Trading and Profit and Loss A/c

Balance Sheet

1. Salaries/Rent Paid(For 10 months)

Add the amount of Salaries/Rent for 2 months to Salaries/Rent respectively

Show separately the amount of Salaries/Rent for 2 months on the Liabilities Side of the Balance Sheet

2. Insurance premium paid for 1 year ending 30th June, 2019 (Accounting year ends on 31st March 2019)

Deduct the proportionate amount of Insurance Premium for 3 months from insurance on the Debit Side of Profit and Loss A/c

Show separately the amount of prepaid insurance on the Assets Side of the Balance Sheet

3. Advertisement expenses (for 4 years)

Show 1/4th amount of Advertisement expenses on the Debit Side of Profit and Loss A/c

Show the remaining i.e. 3/4th of Advertisement expenses (not written off) on the Assets Side of the Balance Sheet

4. Rent received (for 11 months)

Add the proportionate amount of Rent for one month to Rent received on Credit Side of Profit and Loss A/c

Show the same amount on the Assets Side of the Balance Sheet

5. 10% Loan (Borrowed on 1st Jan. 2018)(Accounting year ends on 31st March 2018)

Show the amount of Interest Receivable on investment for 3 months on the Credit Side of the Profit and Loss A/c

Add the amount of Interest Receivable on investment on the Assets Side of the Balance Sheet

6. 16% Investment(Purchased on 1st Jan. 2019) (Accounting year ends on 31st March 2019)

Show the amount of Interest Receivable on Investment for 3 months on the Credit Side of the Profit and Loss A/c

Add the amount of Interest Receivable on Investment on the Assets Side of the Balance Sheet

7. 10% Government Bonds Show the amount of Interest Receivable on the Credit Side of Profit and Loss Account

Add the amount of Interest Receivable to Government Bonds on the Assets Side of the Balance Sheet or show seperately in Balance Sheet Asset Side.

MACRO ECONOMICS

MEANING

DEFINITIONDEFINITION

SCOPE

MACRO ECONOMICS

The credit for development of Macro economics goes to Lord J.M. Keynes.

After the Great Depression, After the Great Depression, Keynes published his famous book the “General Theory of Employment, Interest and Money” in 1936.

Keynes used Macro economics approach to analyse economic problems.

Lord John Maynard Keynes( 1883 – 1946)

MEANING OF MACRO ECONOMICSMEANING OF MACRO ECONOMICS

Macro economics deals with the economy as a whole.

Macro economics is the study of aggregates covering the entire economy such as total employment, national income, economy such as total employment, national income, total savings , total investment, aggregate demand , aggregate supply etc.

It is also known as aggregative economics.

According to Prof. Kenneth Boulding,“Macro -Economics deals not with individual quantitiesas such, but with the aggregate of these quantities ,notwith the individual incomes but with the nationalincome,not with individual prices but with the pricelevel, not with individual output but with the national

DEFINITIONS

level, not with individual output but with the nationaloutput.”

According to Prof.Carl Shapiro,“Macro economics deals with the functioning of theeconomy as a whole.”

According to J.L.Hansen,

“Macro economics is that branch of economicswhich considers the relationship between largeaggregates such as the volume of employment,total amount of savings, investment , nationaltotal amount of savings, investment , nationalincome etc”.

SCOPE OF MACRO ECONOMICS

Theory of Income and Employment

Theory of General price

level and Inflation

Theory of Economic Growth and Development

Macro Theory of Distribution

Inflation

Theory of Consumption

Function

Theory of Investment Function

Theory of Business cycles

A)Theory of Income and Employment

Macro – economic analysis explains which factors determine the level of income and employment.

Causes of fluctuation in the level of income, output and Employment.

It further studies consumption function and investment function. Theory of Business cycles is also a part of Theory of Income and

Employment.Employment.

C = f (Y )

B)Theory of General price level and inflation

Macro –economic analysis shows the determination of general price level and explainscauses of fluctuation in it.

The study of general price level is important The study of general price level is important due to the problems created by inflation and deflation.

C)Theory of Growth and Development

It explains the causes of underdevelopment and poverty in poor countries.

It also suggests strategies for accelerating growth and development in the country. growth and development in the country.

D) Macro Theory of Distribution

It deals with the relative shares of rent, wages, interest and profit in the total national income.

Rent Wages Interest Profit

ASSIGNMENT

Q1) Define Macro economics. Explain the scope of Macro economics.

ORscope of Macro economics is wide.

ORQ2)The scope of Macro economics is wide.

Agree or Disagree.

THANK YOU

NIRMALA MEMORIAL COLLEGE

OF COMMERCE AND SCIENCE

- OCM DEPARTMENT

CH.1 PRINCIPLES OF MANAGEMENT

TECHNIQUES OF SCIENTIFIC

MANAGEMENT

Techniques of Scientific Management

WORK STUDY:

Before assigning the work to the available workforce, proper

work study should be done by management. It is an organized,

systematic and critical assessment of the various activities and

functions. it is based on

A) Time Study: C)motion study :

B) method study : D)Fatigue study :


A) Time Study: It is the technique

of observing and recording

the time taken by

an employee to complete

a given task.

B) Method Study:

There are always various method of completing the task.

For best quality and cost effectiveness,

identifying the best method of doing

a particular job is very important.

It helps in reducing the wastage

of time ,raw material and using the

resources in best possible manner.



C) Motion Study:

The study of required motion means movement of an

employee as well as of machine while completing a

particular task is very important.

It is helpful in eliminating

unnecessary motions. It is used

to know whether some elements

of the job can be eliminated or

their sequence can be arranged.


D) Fatigue Study:

Generally long working hours without sufficient breaks, target

pressure, heavy working tools,

and poor working conditions

result into physical and

mental stress i.e. fatigue.

It has an adverse effect

on the health and efficiency

of the employees.

Standardization of Tools and Equipments :

As a result of experiments conducted , Taylor advocated

standardization of tools and equipments.

Standardized working environment

and methods of production help to

reduce spoilage and wastage of

material, cost of production,

fatigue among the workers and it improves quality of work.


Scientific Task Setting:

Taylor emphasized the need for fixing a fair days work.

Scientific work setting is important to prevent the employees

from doing work much below their capacity.

By using this technique, management can keep proper

control on optimum utilization of work force.


Scientific Selection and Training:

Management can select right persons for the right jobs by

using scientific selection procedures.

It needs to fix job specifications as per requirement.

Employees are selected according to that requirement.

After selection, management should provide the proper

training programmes to increase their efficiency.


Functional Organization:

In this concept of Taylor, planning is separated from

implemetation. That means, planning is done by different

people and actual work is supervised by different people.

Thus every worker will be supervised by two different sets of

supervisors.

Control the various aspects of production. They are

categorized as follows.


A) At Planning Level:

Route Clerk- tells how work moves from one machine to

other.

Instruction Clerk- records instructions to complete the work.

Time and Cost Clerk- determines time in which work should

be completed and workout the cost.

Discipline-ensures that the workers are working as per factory

rules.


B) At Implementation Level:

Gang Boss-actually gets the work done.

Speed Boss- ensures that the work is completed in specified time.

Repair Boss- handles security and maintenance of mechanism.

Inspector- ensures that the work is done as per the specified standards.

According to Taylor, with the help of proper division of all activities into

planning and

implementation; management can definitely achieve the required

performance from the employees.


Differential Piece-Rate Wage Plan:

Remuneration should be fixed in such a way that average worker is motivated to

attain a standard output.

Taylor suggested the differential piece-wage system.

Higher rates are offered to employees who complete the work more than the

standard quantity. if the employee is performing below standard then he shall be

given lower rate.

This technique motivate the employees to attain higher standard performance

and earn wages i.e. remuneration at higher rate.


THANK YOU


NIRMALA MEMORIAL FOUNDATION COLLEGE OF COMMERCE AND SCIENCE

-- OCM DEPT.

CH:2 FUNCTIONS OF MANAGEMENT

INTRODUCTION OF FUNCTIONS OF MANAGEMENT

ACCORDING TO L. A. ALLEN,” MANAGEMENT IS WHAT MANAGER DOES”

THIS DEFINATION FOCUSES ON ROLE OF MANAGER IN THE FORM OF DIFFERENT FUNCTIONS.THEY ARE INTER DEPENDENT ON EACH OTHER AND INSEPERABLE IN NATURE.


ACCORDING TO HENRI FAYOL, TO MANAGE IS TO FORECAST AND TO PLAN, TO ORGANIZE, TO COMMAND AND TO CONTROL.”


LUTHER GULLICK HAS GIVEN A KEYWORD FOR FUNCTIONS OF MANAGEMENT.

“POSDCORB”P: PLANNING CO: COORDINATION

O: ORGANIZING R: REPORTING

S: STAFFING B: BUDGETING

D: DIRECTING

Functions of management

Planning

Organizing

Staffing

Directing

Coordination

Controlling

2. SOURCES OF CORPORATE FINANCE

TOPIC: EQUITY SHARE & PREFERENCE SHARE

TYPES OF SHARESLARGE

COMPANIES OR BUSINESS

ORGANISATION

SHAREHOLDERS EQUITY SHARE

PREFERENCE SHARE

FEATURES OF PREFERENCE SHARE1) MEANING: PREFERENCES SHARES ARE THOSE SHARES THAT CARRY PREFERENTIAL RIGHT IN CASE OF – A) PAYMENT OF DIVIDEND

B) REPAYMENT OF CAPITAL.

2) RATE OF DIVIDEND:

PREFERENCE SHAREHOLDERS GET DIVIDEND AT FIXED RATE.

3) FACE VALUE

THE FACE VALUE OF PREFERENCE SHARES IS 100.

4) APPRECIATION OF CAPITAL

PREFERENCE SHARES USUALLY DO NOT HAVE CAPITAL APPRECIATION AS THE MARKET VALUE DOES NOT CHANGE – REASON : FIXED DIVIDEND

5) TYPES• PARTICIPATING AND NON PARTICIPATING • CUMULATIVE AND NON CUMULATIVE• CONVERTIBLE AND NON CONVERTIBLE• REDEEMABLE AND IRREDEEMABLE

6) CONTROL ON MANAGEMENT

PREFERENCE SHARE HOLDERS DO NOT HAVE CONTROL ON THE AFFAIRS OF THE COMPANY. THEY HAVE VOTING RIGHTS ONLY ON MATTERS AFFECTING THEM.

PCCR

7) ATTITUDE (NATURE) OF INVESTOR

PREFERENCE SHAREHOLDERS ARE ‘CAUTIOUS INVESTORS’

8) NATURE OF CAPITAL

PREFERENCE CAPITAL IS ‘SAFE CAPITAL’ WITH STABLE RETURN. PREFERENCE SHARE DO NOT PROVIDE PERMANENT CAPITAL AS THEY ARE REDEEMED (REPAID) AFTER A CERTAIN PERIOD OF TIME.

9) BONUS AND RIGHTS ISSUE PREFERENCE SHARE HOLDERS ARE NOT ELIGIBLE FOR BONUS SHARE AND RIGHTS ISSUE OF SHARE

10) VOTING RIGHTSPREFERENCE SHAREHOLDER DO NOT ENJOY NORMAL VOTING RIGHT. THEY CAN VOTE ONLY ON MATTERS AFFECTING THEIR INTEREST.

11) PRIORITY

THE PREFERENCE SHARE HOLDERS HAVE PRIORITY OVER THE EQUITY SHARE HOLDERS IN CASE OF PAYMENT OF DIVIDEND & REPAYMENT OF CAPITAL.THE DIVIDEND IS PAID TO THEM FIRST. SIMILARLY AT THE TIME OF LIQUIDATION THEIR CAPITAL IS REPAID BEFORE EQUITY SHARE HOLDERS

12) RISKPREFERENCE SHAREHOLDERS ARE SUBJECT TO LESS RISK

FEATURES OF EQUITY SHARE

1)MEANING

EQUITY SHARES ARE THOSE SHARES WHICH ARE

NOT PREFERENCE SHARES. THEY ARE ORDINARY SHARES.

2) RATE OF DIVIDEND

EQUITY SHARES ARE GIVEN DIVIDEND AT

FLUCTUATING RATE DEPENDING UPON THE PROFITS OF THE COMPANY.

3) FACE VALUE

THE FACE VALUE OF EQUITY SHARES IS

GENERALLY LOW 1/- OR RS. 10/-

4) APPRECIATION OF CAPITAL

EQUITY SHARES USUALLY HAVE CAPITAL APPRECIATION AS THE MARKET VALUE INCREASES

REASON : DUE TO PROFITABILITY OF THE COMPANY, THEY GET MORE DIVIDEND

WHICH INCREASES THEIR DEMAND AND PRICE OF SHARE IN THE MARKET

5) TYPES

EQUITY SHARES ARE CLASSIFIED INTO :

• EQUITY SHARES WITH NORMAL VOTING RIGHT.

• EQUITY SHARES WITH DIFFERENTIAL VOTING RIGHT.

6) CONTROL ON MANAGEMENT

REAL MASTERS OF THE COMPANYHAVE VOTING RIGHTS IN PROPORTION TO THEIR SHARE HOLDINGCAN ELECT DIRECTORS AS REPRESENTATIVESALLOWED TO VOTE ON ALL MATTERS

7) ATTITUDE (NATURE) OF INVESTOR

EQUITY SHAREHOLDERS ARE ‘RISK BEARER’.

8) NATURE OF CAPITAL

EQUITY CAPITAL IS KNOWN AS 'RISK CAPITAL.’THE CAPITAL RECEIVED FROM EQUITY SHARES IS NEVER REFUNDED BY THE COMPANY DURING ITS LIFE TIME.THE CAPITAL IS REPAID ONLY AT THE TIME OF WINDING UP.

.

9) BONUS SHARE

EQUITY SHAREHOLDER IS ENTITLED TO GET BONUS SHARE

A SHARE THAT IS ISSUED FREE OF COST. THEY ARE ALSO ENTITLED FOR RIGHTS ISSUE OF SHARES

10) VOTING RIGHTS

EQUITY SHAREHOLDERS ENJOY NORMAL VOTING RIGHT. THEY PARTICIPATE IN THE MANAGEMENT OF THEIR COMPANY

.

11) PRIORITY

EQUITY SHARE HOLDERS DO NOT HAVE ANY PRIORITY IN

PAYMENT OF DIVIDEND AND REPAYMENT OF CAPITAL

THEY ARE RESIDUAL CLAIMANTS WHICH MEANS ,

LAST CLAIM ON THE EARNINGS OF THE COMPANY

AFTER PAYMENT OF ALL EXPENSES AND TAXES.

9) RISK

EQUITY SHARES ARE SUBJECT TO HIGH RISK

MR FAT CAN B VPR1) M MEANING

2) R RATE OF DIVIDEND

3) F FACE VALUE

4) A APPRECIATION

5) T TYPES

6) C CONTROL

7) A ATTITUDE OF INVESTOR

8) N NATURE OF CAPITAL

9) B BONUS & RIGHTS

10)V VOTING RIGHTS

11) P PRIORITY

12) R RISK

Points Equity Shares

Preference Shares

1) Meaning Equity shares are those shares which are not preference share.

Preferences shares are Shares that carry preferential right in case of :a) Dividend andb) Repayment of capital.

2) Rate of Dividend Equity shares are given dividend at fluctuating rate depending upon the profits of the company.

Preference shareholders get dividend at fixed rate.

3) Face value The face value of equity shares is 10.

The face value of preference shares is 100

4) Appreciation Appreciation in capital of equity shares is takes place with profitability of the company

Appreciation in capital of preference shares does not take place with profitability of the company

5) Types Equity shares are classified into a) equity shares with normal voting right.b) equity shares with differential voting right.

a) Participating and non participating b) Cumulative and non cumulativec) Convertible and non convertibled) Redeemable and irredeemable

6) Control Equity share holders have control over the management of the company

Preference share holders do not have control over the management of the company

Points Equity Shares Preference Shares

7)Attitude of investor Equity shareholders are ‘Risk bearer’.

Preference shareholders are ‘Cautious investors’.

8) Nature of capital Equity share capital is permanent capital Preference share capital is temporary capital

9) Bonus & Right issue Equity shareholders are eligible for bonus & right issue.

Preference shareholders are not eligible for bonus & right issue.

10) Voting rights

Equity share holders have normal voting rights. They can vote in all the matters related to the company

Preference share holders do not have normal voting rights. They can vote only in the matters related to their interest

11) Priority Equity share holders are residual claimants at the time of winding up of the company

Preference share holders enjoy priority for repayment of capital at the time of winding up

12) Risk Equity capital is known as 'RiskCapital.'

Preference capital is ‘Safe Capital’with stable return.

Mathematical Logic

P a g e 1 | 4

Negation of Compound Statement

1) Negation of Conjunction: ∼ (𝑝 ∧ 𝑞) ≡∼ 𝑝 ∨∼ 𝑞

2) Negation of Disjunction: ~(𝑝 ∨ 𝑞) ≡ ~𝑝 ∧∼ 𝑞

3) Negation of Disjunction: ~(~𝑝) ≡ 𝑝

4) Negation of Conditional (Implicational) :~(𝑝 ⟶ 𝑞) ≡ 𝑝 ∧∼ 𝑞

5) Negation of Bi-conditional (Double Implicational):~(𝑝 ⟷ 𝑞) ≡ (𝑝 ∧∼ 𝑞) ∨ (𝑞 ∧∼ 𝑝) 6) Negation of Quantified statement:While forming negation of a quantified statement, we replace the

word ‘all’ by ‘some’, “for every (∀)” by “there exists (∃)” and vice versa.

Exercise 1.8

Q.1. Write negation of each of the following

statements.

i) All the stars are shining if it is night

Sol : Let 𝑝 =it is night 𝑞 = all stats are shining

Symbolic form : 𝑝 ⟶ 𝑞

Negation of 𝑝 → 𝑞 is 𝑝 ∧∼ 𝑞

Verbal form : It is night and Some stars are not

shining

ii) ∀ 𝒏 ∈ 𝑵, 𝒏 + 𝟏 > 𝟎

Ans: ∃ 𝑛 ∈ 𝑁, such that 𝑛 + 1 ≤ 0

iii) ∃ 𝒏 ∈ 𝑵, (𝒏𝟐 + 𝟐) is odd number

Ans: ∀ 𝑛 ∈ 𝑁, (𝑛2 + 2) is not odd number

iv) Some continuous functions are differentiable

Ans: All continuous functions are not

differentiable.

Q.2. Using rules of negation, write the negation

of the following:

i) (𝒑 ⟶ 𝒓) ∧ 𝒒

Ans: Negation of given statement is

~[(𝑝 ⟶ 𝑟) ∧ 𝑞]

≡ ~(𝑝 ⟶ 𝑟) ∨ ~𝑞……. Negation of Conjunction

≡ (𝑝 ∧ ~𝑟) ∨ ~𝑞……Negation of Conditional

ii) ~(𝒑 ∨ 𝒒) ⟶ 𝒓


~[~(𝑝 ∨ 𝑞) ⟶ 𝑟 ]

≡ ~(𝑝 ∨ 𝑞) ∧ ~𝑟……. Negation of Conditional

≡ (~𝑝 ∧ ~𝑞) ∧ ~𝑟 …. Negation of Disjunction

iii) (~𝒑 ∧ 𝒒) ∧ (~𝒒 ∨ ~𝒓)


~[(~𝑝 ∧ 𝑞) ∧ (~𝑞 ∨ ~𝑟)]

≡ ~(~𝑝 ∧ 𝑞) ∨ ~(~𝑞 ∨ ~𝑟)...Negation of Conjunction

≡ [~(~𝑝) ∨ ~𝑞] ∨ [~(~𝑞) ∧ ~(~𝑟)] …Negation of Conjunction & Disjunction

≡ (𝑝 ∨ ~𝑞) ∨ (𝑞 ∧ 𝑟) ……Negation of negation

Q.4. With proper justification, state the negation

of each of the following:

i) (𝒑 ⟶ 𝒒) ∨ (𝒑 ⟶ 𝒓)


~[(𝑝 ⟶ 𝑞) ∨ (𝑝 ⟶ 𝑟)]

≡ ~(𝑝 ⟶ 𝑞) ∧ ~(𝑝 ⟶ 𝑟)..Negation of Disjunction

≡ (𝑝 ∧∼ 𝑞) ∧ (𝑝 ∧∼ 𝑟)…. Negation of Conditional

ii) (𝒑 ⟷ 𝒒) ∨ (~𝒒 ⟶ ~𝒓)


~[(𝑝 ⟷ 𝑞) ∨ (~𝑞 ⟶ ~𝑟)]

≡ ~(𝑝 ⟷ 𝑞) ∧ ~(~𝑞 ⟶ ~𝑟) ………………. Negation of Disjunction

≡ [(𝑝 ∧ ~𝑞) ∨ (𝑞 ∧ ~𝑝)] ∧ ~(~𝑞 ⟶ ~𝑟)

….. Negation of Bi-conditional

≡ [(𝑝 ∧ ~𝑞) ∨ (𝑞 ∧ ~𝑝)] ∧ [~𝑞 ∧ ~(~𝑟)]

…….. Negation of Conditional

≡ [(𝑝 ∧ ~𝑞) ∨ (𝑞 ∧ ~𝑝)] ∧ [~𝑞 ∧ 𝑟]

Mathematical Logic

P a g e 2 | 4

iii) (𝒑 ⟶ 𝒒) ∧ 𝒓


~[(𝑝 ⟶ 𝑞) ∧ 𝑟 ]

≡ ~(𝑝 ⟶ 𝑞) ∨ ~𝑟 ……. Negation of Conjunction

≡ (𝑝 ∧ ~𝑞) ∨ ~𝑟……….Negation of Conditional

Converse, Inverse & Contrapositive Let 𝑝 and 𝑞 are simple statement and let 𝑝 ⟶ 𝑞 is conditional statement then

i) 𝑞 ⟶ 𝑝 is called Converse.

ii) ~𝑞 ⟶ ~𝑝 is called Contrapositive.

iii) ~𝑝 ⟶ ~𝑞 is called Inverse.

Exercise 1.8

Q.3 Write the Converse, Inverse and

Contrapositive of the following statements.

i) If it snows, then they do not drive the car.

Ans: let 𝑝 = It snows, 𝑞 = they drive the car

Symbolic Form: 𝑝 ⟶ ~𝑞

Converse : ~𝑞 ⟶ 𝑝

If they do not drive the car then it snows

Contrapositive : 𝑞 ⟶ ~𝑝

If they drive the car then it does not snows

Inverse :~𝑝 ⟶ q

If it does not snows then they drive the car.

ii) If he studies, then he will go to college.

Ans: let 𝑝 = He Studies, 𝑞 = He will go to college

Symbolic Form: 𝑝 ⟶ 𝑞

Converse : 𝑞 ⟶ 𝑝

If he will go to college then he studies.

Contrapositive : ~𝑞 ⟶ ~𝑝

If he will not go to college then he does not study.

Inverse :~𝑝 ⟶ ~𝑞

If he does not study ,then he will not go to college

Venn Diagram

1) All X’s are Y’s

2) No X’s are Y’s

3) Some X’s are Y’s

4) Some X’s are not Y’s

5) All X’s are Y’s and All Y’s

are X’s (X if and only if Y)

6) If X then Y

Mathematical Logic

P a g e 3 | 4

Exercise 1.10

Q.1. Represent the truth of each of the

following statements by Venn diagrams.

i) Some hardworking students are obedient.

Sol: let U = Set of all people

X = Set of Hardworking students

Y = Set of all Obedient student

ii) No circles are polygons.

Sol: let U = Set of all closed figures

C = Set of all circles

P = Set of all Polygon

iii) All teachers are scholars and scholars are

teachers

Sol: let U = Set of all Peoples

T = Set of all Teachers

S = Set of all Scholars

iv) If a quadrilateral is a rhombus, then it is a

parallelogram.

Sol: let U = Set of all Quadrilaterals

R = Set of all Rhombus

P = Set of all Parallelogram

Q.2. Draw a Venn diagram for the truth of

each of the following statements.

i) Some Sharebrokers are Chartered

accountant.


X = Set of all Share Brokers

Y = Set of all Chartered Accountant

ii) No wicketkeeper is bowler, in a cricket team.


W = Set of all Wicket Keepers

B = Set of all Bowlers

Q.3. Represent the following statements by a

Venn diagrams.

i) Some non-resident Indians are not rich.

Sol:let U = Set of all Indians X = Set of Non

Resident Indians (N.R.I.)

Y = Set of all rich N.R.I.

OR

Mathematical Logic

P a g e 4 | 4

ii) No circle is rectangle.

Sol: let U = Set of all Closed Figures

C = Set of all circles

R = Set of all rectangles

iii) If 𝒏 is a prime number and 𝒏 ≠ 𝟐, then it is

odd.

Sol: let U = Set of all Real number

P = Set of prime number other than 2

Q = Set of odd integers

INFORMATION TECHNOLOGY

SYJCCH.1. Advanced

Web

Designing

FORMSATTRIBUTES OF INPUT TAG

Id:- It is used to identify the HTML element uniquely.

Ex:<input type =“text” id=“abc”>

Class:-It is used to apply CSS style to the individual <input> element

Ex:<input type =“text” class=“abc”>

META TAGS

Meta tag is a tag in HTML that describes contents of webpage

Meta tag is used by search engines to search information that is provided with the webpage.

It’s an empty tag placed between <head> tag.

META TAGSAttributes of <Meta> tag

Name:-Specifies the name of the meta data like author, keyword or discription.

Ex:<head><meta name=“aurthor”></head>

Content:- This is used with the name attribute to specify metadata about the page.

Ex:<head><meta name=“aurthor” content=“Balbharti”></head>

Charset:-Specifies the character encoding used by the document

its called character encoding declaration

Ex:<meta charset=“UTF-8”>-for Indian character

META TAGSAttributes of <Meta> tag

http-equiv:Used for http response message headers.

Ex:<meta http-equiv="refresh"content="5">

Content:- This is used with the name attribute to specify metadata about the page.

Ex:<head><meta name=“aurthor” content=“Balbharti”></head>

Charset:-Specifies the character encoding used by the document

its called character encoding declaration

Ex:<meta charset=“UTF-8”>-for Indian character

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