PPT GNLMS- B.COM CS(Shift-II) FINANCIAL ACCOUNTING-I (1).pdf

financial accounting

1. Name of the Paper :FINANCIAL ACCOUNTING
: Partnership Accounts
Department :B.Com ( CS) Shift II
Name of the Faculty Dr..E.Jeevaratnam Jane
Designation : Assistant Professor & Head
FINANCIAL ACCOUNTING I

2. Meaning of Partnership as per Section 4 of Indian Partnership Act, 1932
“Partnership is the relation between persons who have agreed to share the
profits of a business carried on by all or any of them acting for all.”
Nature: A partnership firm has no separate legal entity apart from the partners
constituting it.
Partners, Firm and Firm Name: The persons who have entered into partnership
with one another are individually called partners and collectively a firm. The name
under which the business of the firm is carried on is called the firm name.
Main Features or Characteristics of Partnership
1. There must be two or more persons.
2. There must be an agreement.
3. There must be a lawful business.
4. There must be sharing of profits of business.
5. There must be a mutual agency, i.e., the business must be either carried on by
all or any of them acting for all.

3. Partnership Deed: The document containing the terms and conditions of the
agreement between/among partners, is known as the Partnership Deed.
The Partnership Deed usually includes the following:
(i) Name and address of the firm.
(ii) Names and addresses of all partners.
(iii) Date of commencement of partnership.
(iv) Capital to be contributed by each partner.
(v) Whether interest is to be allowed on capitals.
(vi) Whether any partner is to be allowed salary.
(vii) The profit-sharing ratio.
(viii) The duties of each partner.
(ix) Mode of settlement of accounts in case of retirement/death of a partner.

4. MEANING OF KEY TERMS USED IN THE CHAPTER
1. Partnership :Partnership is a relationship between persons who have agreed to share profits and losses of
business carried on by all or any of them acting for all.
2. Partners: Partners are the persons who have agreed to do business and share its profits and losses.
3. Firm Partners carrying on the business are collectively known as firm. The name under which the business
is carried on is called firm name.
4. Partnership Deed Partnership Deed is a written agreement among the partners detailing the terms and
conditions of the partnership
.5. The Indian Partnership Act, 1932: It is an Act that governs the partnership firms. In case, Partnership Deed
is silent on any issue, provisions of the Act apply.
6. Capital : Capital is the amount in credit of Partner’s Capital Account. It may be contributed by the partners
in the firm and/or credited by way of his or her share of profit, salary, commission and interest on capital.
Capitals of the partners may be fixed or fluctuating.
7. Fixed Capitals :Fixed Capitals mean that capitals of the partners remain fixed and change only with the
introduction or withdrawal of capital. When capitals are fixed two accounts for each partner are maintained,
i.e., Capital Account and Current Account.

5. 8. Fluctuating Capitals: Fluctuating Capitals mean that capitals of the partners do not
remain fixed but change with each entry. When capitals are fluctuating only one account
is maintained for each partner, i.e., Capital Account.
9. Drawings :Drawings means withdrawal by the partner from the firm in cash or kind for
his or her personal use.
10. Profit-sharing Ratio : Profit-sharing Ratio is the ratio in which the partners have
agreed to share profits and losses of the firm. In the absence of agreement, it is as
provided in the Indian Partnership Act, 1932, i.e., equal.
11. Capital Ratio : Capital Ratio means the ratio in which the partners shall maintain their
capitals in the firm.
12. Guarantee of Profit : Guarantee of Profit means minimum profit guaranteed to a
partner or partners of the firm. Guarantee may be given by a partner or partners or the
firm.
13. Past Adjustments: Past Adjustments means adjustment made either for the errors or
omissions in the books of the firm or for the wrong or incorrect distribution of profits
made in the past year or years.

6. Provisions Applicable in the Absence of Partnership Agreement/Partnership Deed
1. Interest is not allowed on Partners’ Capitals or charged on Drawings.
2. Partner is not entitled to salary or remuneration for the work done for the firm.
3. Interest @ 6% p.a. is allowed on the loans advanced by any partner.
4. Profit or loss is distributed equally among the partners.
Profit and Loss Appropriation Account is an extension of the Profit and Loss Account.
The purpose of this account is to show how Net Profit is appropriated and distributed among the
partners.
It is credited with Net Profit and interest on drawings.
It is debited with interest on capitals, salary or commission to partners as per the terms of
Partnership Deed.
Its balance is transferred to the Partners’ Capital (or Current) Accounts in their agreed profit-
sharing ratio (or equally if there is no agreed profit-sharing ratio).
Salary or Commission to a Partner: Salary or Commission to a partner is allowed if the
Partnership Deed provides for it.

7. Commission as a percentage of the Net Profit A. before
charging such commission
= Net Profit before Commission ×Rate of
Commission /100
B. after charging such commission
= Net Profit before Commission ×Rate of Commission/
100 + Rate of Commission
Salary or commission to a partner being an appropriation of
profits is transferred to the debit of the Profit and Loss
Appropriation Account.

8. Interest on Capital: Interest on capital is calculated on time basis, taking into consideration any
additional capital introduced or any existing capital withdrawn.
Interest on Current Account: Interest on Current Account is allowed (in case of Credit Balance) and
charged (in case of debit balance) on Opening Balance. It is allowed or charged if instructed in the
question.
Interest on Drawings: If the Partnership Deed so provides, interest on drawings is charged from the
partners. The interest so charged is credited to the Profit and Loss Appropriation Account and debited to
the Partners’ Capital or Current Accounts.
If the date of Drawings is not given, the Interest on total Drawings is calculated for 6 months.
Interest @ 10% without the word ‘per annum’ means interest is calculated without any reference to time
period. •
Interest on Partner’s Loan to the Firm: If a partner gives a loan to the firm, he is entitled to interest
on such loan at an agreed rate of interest. If there is no agreement as to the rate of interest on loan, the
partner is entitled to interest on loan @ 6% p.a. Interest on partner’s loan is a ‘charge’ against the profit
and is credited to his/her Loan Account.
Interest on Loan by the Firm to a Partner: Firm is entitled to receive interest on loan given to a
partner. However, the firm will charge interest on loan advanced to a partner only, if it is provided in the
Partnership Deed or is agreed to charge interest along with the rate of interest among the partners. It is a
gain to the firm and is credited to Profit and Loss A/c.

9. Sum No. 1 Calculation of Opening Capital.
A and B are partners in a business and their capitals at the end of the year
were ` 7,00,000 and ` 6,00,000 respectively. Calculate their opening capitals
considering the following information:
(a) Drawings of A and B for the year were ` 75,000 and ` 50,000
respectively.
(b) B introduced capital of ` 1,00,000 during the year.
(c) Interest on drawings debited to the Capital Accounts of A and B were `
7,500 and ` 5,000 respectively.
(d) Share of loss debited to each Partner’s Capital Account was ` 20,000

10. Solution:
Dr. PARTNERS’ CAPITAL ACCOUNTS Cr.
.
Particulars A B Particulars A B
To Drawings
A/c
To Interest on
Drawings A/c
To Profit and
Loss A/c (Share
of Loss)
To Balance c/d
(Given)
75,000
7,500
20,000
7,00,000
--------------
8,02,500
50,000
5,000
20,000
6,00,000
------------
6,75,000
By Balance
b/d
(Balancing
Figure)
By Cash/Bank
A/c (Share of
Loss)
Add. Capital
Introduced
8,02,500
----
-------------
8,02,500
5,75,000
1,00,000
----
------------
6,75,000

11. Sum No. 2. Akhiland Bhuviare partners sharing profits and losses in the
ratio of 3 : 1. On 1st April, 2018, their capitals were: A ` 5,00,000 and B `
3,00,000. During the year ended 31st March, 2019, they earned net profit of `
5,00,000. The terms of partnership are:
(i) Interest on capitals is to be allowed @ 6% p.a.
(ii) Akhilwill get commission @ 2% on net sales.
(iii) Bhuviwill get a salary of ` 5,000 per month.
(iv) Bhuviwill get commission of 5% on profit after deduction of interest,
salary and commission (including his own commission).
Partners’ drawings during the year were: Akhil` 80,000 and Bhuvi` 60,000.
Net sales for the year were ` 30,00,000. After considering the above factors,
you are required to prepare Profit and Loss Appropriation Account and
Capital Accounts of the Partners.

12. Profit And Loss Appropriation Account for the year ended 31st March, 2019
Dr. Cr.
Particulars Rs. Particulars Rs.
To Interest on Capital A/c
Akhil( 5,00,000 ×6/100) 30,000
Bhuvi( 3,00,000 ×6/100) 18,000
To Bhuvi’sSalary A/c ( 5,000 ×12)
To Commission A/c:
Akhil(WN 1) 60,000
Bhuvi(WN 2) 15,810
To Profit transferred to
Partners’ Capital A/cs:
Akhil(3/4) 2,37,142
Bhuvi(1/4) 79,048
48,000
60,000
75,810
3,16,190
-------------
5,00,000
By Profit and Loss A/c
(Net profit )
5 ,00,000
----------------
5,00,000

13. PARTNERS’ CAPITAL ACCOUNTS
Dr. Cr.
Date ParticularsAkhilBhuviDateParticulars AkhilBhuvi
2019
March31
March 31
To Drawings
To Balancec/d
80,000
7,47,142
-------------
8,27,142
60,000
4,12,858
--------------
4,72,858
2018
Apr1
2019
March31
March31
March31
March31
By Balance b/d
By Interest on Capital A/c
By Profit and Loss
Appropriation A/c
By Commission A/c
By Profit and Loss
Appropriation A/c
5,00,000
30,000
----
60,000
2,37,142
--------------
8,27,142
3,00,000
18,000
60,000
15,810
79,048
----------------
4,72,858
Working Notes:
1. Akhil’sCommission
= 2/100 ×` 30,00,000 = ` 60,000.
2. Bhuvi’sCommission:
Net profit after charging interest, salary and Akhil’sCommission but before charging Bhuvi’scommission
= (5,00,000 –48,000 –60,000 –60,000) = ` 3,32,000
Bhuvi’sCommission after charging his own Commission = 5/105 ×` 3,32,000 = ` 15,810.

14. Admission of a Partner
• When the existing partners of a firm allow a person to become a partner in the firm, it is called admission of a partner.
• The matters that require adjustment at the time of admission of a new partner are:
(i) Adjustment for change in Profit-Sharing Ratio. Calculation of New Profit-sharing Ratio and Sacrificing Ratio.
(ii) Adjustment for goodwill.
(iii) Adjustment of Profit/Loss arising from the Revaluation of Assets and Reassessment of Liabilities.
(iv) Adjustment of Accumulated Profits, Reserves and Losses.
(v) Adjustment of Capital. •
Change in Profit-sharing Ratio takes place at the time of admission of a partner in the firm. • The ratio in which all
partners including the incoming partner share future profits and losses is known as New Profit-Sharing Ratio.
Unless agreed otherwise, New Profit-sharing Ratio of existing, i.e., old partners among them will be same as their old
profit-sharing ratio. •
Ratio in which the old (existing) partners have agreed to sacrifice their share in profit in favourof an incoming partner
is called Sacrificing Ratio.
Sacrificing Share = Old Share –New Share. Unless agreed otherwise, Sacrificing Ratio of old partners will be the
same as their old profit-sharing ratio. •
Goodwill is the reputation of the organisationwhich attracts customers and increases the profit earning capacity of the
business

15. ACCOUNTING TREATMENT OF GOODWILL ON ADMISSION OF A PARTNER
1. Goodwill (Premium) paid Privately-No Entry
2. Goodwill brought in Cash
Cash/Bank A/c ...Dr.
To Premium for Goodwill A/c
Distribution of Goodwill
Premium for Goodwill A/c ...Dr.
To Sacrificing Partners’ Capital A/cs[In sacrificing ratio]
or To Sacrificing Partners’ Current A/cs(When capitals are fixed)
3. Goodwill withdrawn by Sacrificing (Old) Partners
Sacrificing Partners’ Capital A/cs...Dr.
To Cash/Bank A/c
4. Goodwill not brought in Cash
New Partner’s Current A/c ...Dr.
To Sacrificing Partners’ Capital A/cs[In sacrificing ratio]
5. Goodwill brought in Kind
Assets A/c ...Dr.
To Premium for Goodwill A/c

16. Revaluation Account or Profit and Loss Adjustment Account is prepared to
revalue the assets and reassess the liabilities of the firm at the time of reconstitution of
the firm.
(i) Decrease in the value of assets.-Dr.
Increase in the value of assets.CR.
(ii) Increase in amount of liabilities.Dr.
Decrease in amount of liabilities.Cr.
(iii) Unrecorded liabilities.Dr.
Unrecorded assets. Cr.
(iv) Gain (Profit) Dr.—difference.
(Loss) Cr.—difference. •
Need to Revalue Assets and Reassess Liabilities: Assets are revalued and liabilities
are reassessed at the time of admission of a partner because new partner should
neither benefit nor suffer because of changes in the value of assets and liabilities as on
the date of admission

17. Any Past Profits or General Reserve are also credited to Old Partners’ Capital Accounts in their
profit-sharing ratio. If there are any past losses, they will be debited to Old Partners’ Capital
Accounts.
Workmen Compensation Reserve is a reserve created out of profit to meet the workmen
compensatonclaim, if any arise in future. Excess of Workmen Compensation Reserve over the
Workmen Compensation Claim should be credited to old partners’ Capital Accounts in their old
ratio
Investments Fluctuation Reserve is created out of profit to guard against the fall in the price of
the investment. Excess of Investment Fluctuation Reserve over difference between book value and
market value should be credited to old partners in their old profit sharing ratio.
Accounting Treatment of Accumulated Profits, Reserves and Losses through Single Journal
Entry: The net effect of accumulated profits, reserves and losses is adjusted through the following
entry:
(i) In Case of Net Profit:
Gaining Partners’ Capital/Current A/cs...Dr.
To Sacrificing Partners’ Capital/Current A/cs
(ii) In Case of Net Loss:
Sacrificing Partners’ Capital/Current A/cs...Dr.
To Gaining Partners’ Capital/Current A/cs

18. Sum no. 3. A, B and C are partners sharing profits and losses in the ratio of 3 : 2 : 1 respectively. D is admitted as a new
partner on 31st March, 2018 for an equal share and is to pay ` 50,000 as Capital. Following is the Balance Sheet on the
date of admission:
BALANCE SHEET
Liabilities Rs. Assets Rs
Capital A/c
Land and Building 50,000
A 60,000 Plant and Machinery 40,000
B 60,000 Furniture 30,000
C 40,000 Stock 20,000
Creditors 30,000 Debtors 30,000
Bills Payable 10,000 Bills Receivable 20,000
Bank 10,000
------------- --------------
2,00,000 2,00,000
Following are the required adjustments on D’s admission: (i) Out of the Creditors, a sum of ` 10,000 is due to D which
will be transferred to his capital. (ii) Advertisement Expenses of ` 1,200 is to be carried forward to next accounting period.
(iii) Expenses debited in the Profit and Loss Account includes a sum of ` 2,000 paid for B’s personal expenses. (iv) A Bill
of Exchange of ` 4,000, which was previously discounted with the banker, was dishonouredon 31st March, 2018 but no
entry has been passed for that. (v) Provision for Doubtful Debts @ 5% is to be created against Debtors. (vi) Expenses on
revaluation amounting to ` 2,100 is paid by A. Prepare necessary Ledger Accounts and Balance Sheet after D’s admission

19. Solution:
Dr REVALUATION ACCOUNT Cr.
Particulars Rs. Particulars ` Rs
To Provision for Doubtful Debts A/c 1,700 By Prepaid Advertisement Expenses A/c 1,200
(5/100 ×34,000) By B’s Capital A/c (B’s Drawings) 2,000
To A’s Capital A/c (Revaluation Expenses) 2,100 By Loss on Revaluation transferred to
Capital A/cs:
A ( 600 ×3/6) 300
B ( 600 ×2/6) 200
C ( 600 ×1/6) 100 600
---------- --------
3,800 3,800

20. Dr. PARTNERS’ CAPITAL ACCOUNTS Cr.
Particulars A B C Particulars A B C
To Revaluation A/c (Loss) 300 200 100 By Balance b/d 60,000 60,000 40,000
To Revaluation A/c ... 2,000 --- By Revaluation A/c 2,100 . --- ---
(Drawings) (Revaluation Expenses)
To Balance c/d 61,800 57,800 39,900
---------------------------- -------------------------------
62,100 60,000 40,000 62,100 60,000 40,000
D’S CAPITAL ACCOUNT
Particulars ` Rs. Particulars Rs.
To Balance c/d 50,000 By Bank A/c 40,000
By Creditors A/c 10,000
---------- -----------
50,000 50,000

21. BANK ACCOUNT
Particulars ` Rs. Particulars Rs.
To Balance b/d 10,000 By Debtors A/c (B/R Dishonoured) 4,000
To D’s Capital A/c 40,000 By Balance c/d 46,000
----------- -----------
50,000 50,000
BALANCE SHEET AFTER D ’S ADMISSION as at 31st March, 2018
Liabilities ` Rs. Assets Rs.
Capital A/cs: Land and Building 50,000
A 61,800 Plant and Machinery 40,000
B 57,800 Furniture 30,000
C 39,900 Stock 20,000
D 50,000 2,09,500 Debtors 30,000
Creditors (` 30,000–` 10,000) 20,000 Add:B/R Dishonoured4,000
Bills Payable 10,000 --------
34,000
Less:Provision for
Doubtful Debts 1,700
--------32,300
Bills Receivable 20,000
Bank 46,000
Prepaid Advertisement Expenses 1,200
------------ -------------
2,39,500 2,39,500

22. Retirement of a Partner: When a partner ceases to be a partner it is called ‘Retirement of a Partner’.
Adjustment on Retirement of a Partner: At the time of retirement of a partner, few accounting issues arise and are settled, e.g.,
calculation of the new profit-sharing ratio and the gaining ratio, revaluation of assets and liabilities, treatment of goodwill,
accumulated profits, reserves and surplus, share in profits or losses of the outgoing partner up to the date of retirement.
New Profit-sharing Ratio: The ratio in which the continuing partners (i.e., partners other than the outgoing one) decide to share
the future profits and losses, is known as the ‘New Profit-sharing Ratio’. New Share = Old Share + Acquired Share Unless agreed
otherwise, it is presumed that the continuing partners acquire the outgoing partner’s share in their old profit-sharing ratio. •
Gaining Ratio: The ratio in which the continuing partners acquire the outgoing (retired or the deceased) partner’s share is known
as the ‘Gaining Ratio’. Gaining Ratio = New Ratio –Old Ratio Gain of a Partner = New Share –Old Share •
Adjustment with regard to Goodwill: When a partner retires (or dies) his share of profit is taken by the remaining partners. The
remaining partners then compensate the retiring or deceased partner in the form of goodwill in their gaining ratio. The following
entry is recorded for this purpose:
Gaining Partners’ Capital/Current A/cs...Dr. [In gaining ratio]
To Retiring/Deceased Partner’s Capital/Current A/c
If Goodwill Account appears in the old Balance Sheet, it is written off by passing the following entry:
All Partners’ Capital/Current A/cs...Dr. [In old ratio]
To Goodwill A/c

23. Hidden Goodwill: If a firm pays an amount in excess of total amount due to the retiring partner (after making
all adjustments), then the excess amount is treated as hidden goodwill or his share of goodwill.
• Revaluation of Assets and Reassessment of Liabilities: At the time of retirement of a partner, assets are
revalued and liabilities are reassessed; the increase or decrease in value of each asset/liability is recorded in the
Revaluation Account. The net balance in the Revaluation Account is transferred to the Capital Accounts of all
the partners (including the outgoing partner) in their old profit-sharing ratio. •
Adjustment for Reserves and Accumulated Profits/Losses: For the past undistributed profits or reserves, the
amount is credited to all the partners in the old profit-sharing ratio. •
Excess of Workmen Compensation Reserveover the Workmen Compensation Liability is credited to all
Partners in their Old Profit-sharing Ratio.
Excess of Investment Fluctuation Reserve over difference between Book Value and Market Value is credited
to all Partners in their Old Profit-sharing ratio.
Adjustments for Reserves and Accumulated Profits/Losses through Single Adjustment Entry: The net
effect may also be adjusted through the following entry:
(i)In Case of Net Profit:
Gaining Partners’ Capital/Current A/cs...Dr..
To Sacrificing Partners’ Capital/Current A/c
(ii) In Case of Net Loss:
Sacrificing Partners’ Capital/Current A/cs...Dr.
To Gaining Partners’ Capital/Current A/cs
• Amount Due to a Retiring Partner:

24. Amount Due to a Retiring Partner:
Amount due to a retiring partner includes:
(i) Capital on the date of last Balance Sheet.
(ii) Interest or salary, if any, payable to him.
(iii) Share of profit or loss till the date of retirement.
(iv) Share in the gain (profit) or loss on revaluation of assets and reassessment of
liabilities.
(v) Share in the goodwill of the firm.
(vi) Share in the General Reserve or Profit and Loss Account appearing in the Balance
Sheet.
Out of the total of (i) to (vi), the amount of drawings and interest on drawings till the
date of retirement is deducted.
The net amount payable will be settled by paying him cash or by transferring it to a
separate Loan Account

25. Sum No.4 A, B and C were equal partners. Their Balance Sheet as at 31st March, 2018 is given below:
BALANCE SHEET as at 31st March, 2018
Liabilities Rs. Assets Rs.
Bills Payable 20,000 Bank 20,000
Creditors 40,000 Stock 20,000
General Reserve 30,000 Furniture 28,000
Profit and Loss A/c 6,000 Debtors 45,000
Capital A/cs: Less: Provision for
Doubtful Debts 5,000 40,000
A 60,000 Land and Building 1,20,000
B 40,000
C 32,000
1,32,000
------------- -------------------
2,28,000 2,28,000
B retired on 1st April, 2018. A and C decided to continue the business as equal partners on the following terms:
(i) Goodwill of the firm was valued at ` 57,600.
(ii) Provision for Doubtful Debts to be maintained @ 10% on Debtors.
(iii) Land and Building to be increased to ` 1,32,000.
(iv) Furniture to be reduced by ` 8,000.
(v) Rent Outstanding (not provided for as yet) was ` 1,500.
The remaining partners decided to bring sufficient cash in the business to pay off B and to maintain a bank balance of ` 24,800.They
also decided to readjust their capitals as per their new profit-sharing ratio. Prepare necessary Ledger Accounts and Balance Sheet.

26. Solution:
In the Books of the Firm
Dr. REVALUATION ACCOUNT Cr.
Particulars ` Rs. Particulars Rs
To Furniture A/c 8,000 By Provision for Doubtful Debts A/c 500
To Outstanding Rent A/c 1,500 By Land and Building A/c 12,000
To Gain (Profit) on
Revaluation transferred to:
A’s Capital A/c 1,000
B’s Capital A/c 1,000
C’s Capital A/c 1,000 3,000
---------- ----------
12,500 12,500
------------- -------------

27. Dr. PARTNERS’ CAPITAL ACCOUNTS Cr.
Particulars A B C Particulars A B C
To B’s Capital A/c 9,600 ... 9,600 By Balance b/d 60,000 40,000 32,000
To Bank A/c ... 72,200 ... By General Reserve A/c 10,000 10,000 10,000
To Balance c/d 87,900 ... 87,900 By Profit and Loss A/c 2,000 2,0002,000
By A’s Capital A/c ... 9,600 ...
By C’s Capital A/c ... 9,600 ...
By Revaluation A/c 1,000 1,000 1,000
—Gain
By Bank A/c 24,500 ... 52,500
(Bal. Fig.)
--------------------------------- -------------------------------------------
97,500 72,200 97,500 97,500 72,200 97,500
--------------------------------- -----------------------------------------
BANK ACCOUNT
Date Particulars ` Rs. Date Particulars Rs.
2017 2017
April 1 To Balance b/d 20,000 April 1 By B’s Capital A/c 72,200
April 1 To A’s Capital A/c 24,500 April 1 By Balance c/d 24,800
April 1 To C’s Capital A/c 52,500
----------- -----------
97,000 97,000

28. Balance Sheet Of A And C as at 1st April, 2018
Liabilities Rs. Assets Rs.
Capital A/cs: Land and Building 1,32,000
A 87,900 Furniture 20,000
C 87,900 1,75,800
Creditors 40,000 Debtors 45,000
Bills Payable 20,000 Less: Provision for
Doubtful Debts 4,500 40,500
Outstanding Rent 1,500 Bank 24,800
-------------- --------------
2,37,300 2,37,300
------------- ---------------

29. References
BOOKS
T.S.ReddyM.Com., M.Phil., Formerly Selection grade Lecturer, P.G. Department of
Commerce and A. Murthy M.Com., M.Phil., Ph.D., Senior Lecturer , P.G.Departmentof
Commerce, A.A. Govt. Arts College, Cheyyar. Financial Accounting, Margham
Publicationns,
e-Journal Article:http://www.sultan-chand.com/download/finalma.pdf:
https://ncert.nic.in/textbook/pdf/leac102.pdf