Time Allowed : 3 Hours
Maximum Marks : 80
Paper Code : 67/4/1(CBSE 2020)
General Instructions :
Read the following instructions very carefully and strictly follow them :
(i) This question paper comprises two Parts – A and B. There are 32 questions in the question paper. All questions are compulsory.
(ii) Part A is compulsory for all candidates.
(iii) Part B has two options i.e. (1) Analysis of Financial Statements and (2) Computerized Accounting. You have to attempt only one of the given options.
(iv) Heading of the option opted must be written on the Answer-Book before attempting the questions of that particular OPTION.
(v) Question nos. 1 to 13 and 23 to 29 are very short answer type questions carrying 1 mark each.
(vi) Question nos. 14 and 30 are short answer type–I questions carrying 3 marks each.
(vii) Question nos. 15 to 18 and 31 are short answer type–II questions carrying 4 marks each.
(viii) Question nos. 19, 20, and 32 are long answer type–I questions carrying 6 marks each.
(ix) Question nos. 21 and 22 are long answer type–II questions carrying 8 marks each.
(x) Answers should be brief and to the point. The answer of each part should be written at one place.
(xi) There is no overall choice. However, an internal choice has been provided in 2 questions of three marks, 2 questions of four marks, 1 question of six marks, and 2 questions of eight marks. You have to attempt only one of the choices in such questions.
(xii) However, separate instructions are given with each part and question, wherever necessary.
(Accounting for Not-for-Profit Organizations, Partnership Firms and Companies)
1. When a company plans to redeem its debentures out of profits, it should transfer a minimum ______ % of the face value of the outstanding debentures to Debenture Redemption Reserve out of surplus available for payment of dividend.
2. _______ capital accounts always show a credit balance.
Answer: Fixed capital accounts always show a credit balance.
3. In the case of retirement, if full or part of the amount payable to the retiring partner still remains to be paid, and there is no agreement among the partners then retiring partner will get
(i) Interest @ 6% p.a on the Balance amount.
(ii) Share of profit earned proportionate to his amount outstanding to total capital of the firm.
(iii) Interest @ 9% p.a. on the balance amount. Which of the following is correct ?
(d) Have a choice to get either (i) or (ii)
Answer: (d) Have a choice to get either (i) or (ii)
4. The following information has been extracted from the financial statements of a not-for-profit organization for the year ended 31st March, 2019.
Which of the following statements is correct for the presentation of the above items in the financial statements of the not-for-profit organization?
(a) Negative Balance of Match fund ₹ 1,000 will be shown on the liabilities side of the Balance sheet as at 31st March, 2019.
(b) Opening Balance of Match Fund ₹ 5,00,000 will be shown on the liabilities side of Balance Sheet as at 1-4-2018.
(c) Negative balance of match fund, ₹ 1,000 will be shown on the expenditure side of the Income and Expenditure Account for the year ended 31-3-2019.
(d) Both (b) and (c).
Answer: (d) Both (b) and (c).
Match Expenses exceed the balance in the Match Fund by ₹ 1,000, so this amount is debited to Income and Expenditure A/c.
5. Anita and Babita were partners sharing profits and losses in the ratio of 3 : 1. Savita was admitted for 1/5th share in the profits. Savita was unable to bring her share of goodwill premium in cash. The journal entry recorded for goodwill premium is given below :
The new profit sharing ratio of Anita, Babita and Savita, will be
(a) 41 : 7 : 12
(b) 13 : 12 : 10
(c) 3 : 1 : 1
(d) 5 : 3 : 2 1
Answer: (a) 41 : 7 : 12
Old Ratio = 3 : 1
Sacrificing Ratio Anita and Babita = 1 : 2
Sacrificing Share of Anita =
Sacrificing Share of Babita =
So, New Ratio of Anita =
New Ratio of Babita =
New Ratio of Savita =
6. Amla, Bimla and Kavita were partners sharing profits and losses in the ratio of 4 : 3 : 1. Bimla retires and gives her share of profit to Amla for ₹3,600 and to Kavita for ₹ 3,000. The gaining ratio of Amla and Kavita will be :
(a) 4 : 5
(b) 2 : 1
(c) 6 : 5
(d) 4 : 1 1
Answer: (c) 6 : 5
Profit of Bimla is shared between Amla and Kavita in ratio of 3600:3000 or 6 : 5.
7. Capital Reserve is created out of ______ profits.
Answer: Capital Reserve is created out of Capital profits.
8. Avya, Divya and Kavya were equal partners. They decided to change the profit sharing ratio to 4 : 3 : 2. For this purpose the goodwill of the firm was valued at ₹ 90,000. The journal entry for the treatment of Goodwill on change in profit sharing ratio will be :
Old Ratio = 1 : 1 : 1
New Ratio = 4 : 3 : 2
so, Sacrificing or Gaining Ratio:
Share of Goodwill =
9. Mohit, Shobhit and Rohit are partners sharing profits and losses in the ratio 2 : 1 : 1. Rohit is guaranteed a profit of ₹ 14,000. The firm incurred a profit of ₹ 20,000 during the year. Calculate the amount of deficiency borne by Mohit and Shobhit.
Profit distributed among the Partners:
Amount of Profit Guranteed to Rohit = ₹ 14,000
so, Deciciency = 14,000 − 5,000 = ₹ 9,000
Amount of deficiency borne by Mohit and Shobhit in their Profit-Sharing Ratio:
10. Which of the following is NOT a purpose for which the Securities Premium amount can be used?
(A) Issuing fully paid bonus shares to shareholders.
(B) Issuing partly paid up bonus shares to shareholders.
(C) Writing off preliminary expenses of the company.
(D) In purchasing its own shares (buy back)
Answer: B) Issuing partly paid-up bonus shares to shareholders.
11. Tangible Assets of the firm are ₹ 14,00,000 and outside liabilities are ₹ 4,00,000. Profit of the firm is ₹ 1,50,000 and normal rate of return is 10%. The amount of Capital employed will be
(a) ₹ 10,00,000
(b) ₹ 1,00,000
(c) ₹ 50,000
(d) ₹ 20,000
Answer: (a) ₹ 10,00,000
Capital Employed (Assets Approach) = Non-Current asset + Non-Current Investments + Long term Loans + Working Capital
Working Capital = Current Assets − Current Liabilities
Working Capital = − 4,00,000
Capital Employed (Assets Approach) = 14,00,000 − 4,00,000 = ₹ 10,00,000
12. Income and Expenditure Account records :
(A) Receipts and Payments of Revenue and Capital nature both.
(B) Income and Expenditure of Revenue nature only.
(C) Expenditure of Capital nature only.
(D) Receipts of Revenue nature only.
Answer: (B) Income and Expenditure of Revenue nature only.
13. When the business of the firm becomes illegal, the way of dissolution of the firm is ________.
Answer: When the business of the firm becomes illegal, the way of dissolution of the firm is Compulsory Dissolution.
14. On 31st March 2018 SS Ltd. had 50,000 10% debentures of ₹ 100 each outstanding. These debentures were due for redemption on 31st March, 2019. Debenture Redemption Reserve has a balance of ₹ 5,00,000 on 31st March, 2018. Ignoring the entries for interest, pass the necessary journal entries for redemption of debentures.
1. Total Amount to be transferred to Debenture Redemption Reserve = 25% of 50,00,000 = ₹12,50,000
Amount to be transferred to Debenture Redemption Reserve in the year 2019 = 12,50,000 − 5,00,000 = ₹7,50,000
X Ltd. has 4,000 12% debentures of ₹ 100 each on 1st April, 2018. According to the terms of issue interest on debentures is payable half yearly on 30th September and 31st March and the rate of tax deducted at source is 10%. Pass necessary journal entries for interest on debentures for the year 2018-19.
15. From the following information, calculate the amount of sports material that will be debited to the ‘Income and Expenditure Account’ of Bright Sports Club for the year ended 31-3-2019.
Additional Information :
Cash purchase of sports material during the year was ₹ 2,50,000. ₹ 1,50,000 were paid to the creditors of sports material.
16. A and B are partners sharing profits and losses in the ratio of 3 : 2. Their capital on 31st March, 2018 after all adjustments stood at ₹ 1,65,500 and ₹ 1,27,600 respectively. Profits amounting to ₹ 50,000 for the year 2017-18 were distributed after allowing interest on drawings @ 12% p.a. During the year A withdrew ₹ 15,000 at the beginning of every quarter and B withdrew ₹ 40,000 during the year. Partnership deed is silent on interest on drawings but provides for interest on Capital @ 5% p.a. Interest on Capital has not been provided. Showing your workings clearly, pass the necessary adjustment entry to rectify the above errors.
Interest on Drawings:
Arun, Shobha and Yuvraj were partners in a firm. On 1st April, 2018 their Fixed Capitals Stood at ₹ 1,00,000, ₹ 50,000 and ₹ 50,000 respectively. As per the provisions of partnership deed,
(i) Partners were entitled to an annual salary of ₹ 20,000 each.
(ii) Interest on Capital @ 10% p.a. was to be provided.
(iii) Profits were to be shared in the ratio 3 : 1 : 1. Net profit for the year ended 31st March, 2019 was ₹ 90,000.
Pass Journal Entries for the above in the books of the firm.
17. From the following Receipts and Payments Account of Shyam Music Club for the year ended 31st March, 2019 and additional information, prepare Income and Expenditure Account for the year ended 31-3-2019.
Additional Information :
(i) The Club had 225 members each paying an annual subscription of ₹ 1,000.
(ii) Musical instruments were purchased on 1-10-2018. Depreciation @ 15% p.a. was to be charged on musical instruments.
1. Calculation of Depreciation on Musical Instruments:
18. X, Y and Z were partners in a firm sharing profits and losses in the ratio of 2 : 2 : 1. The firm closes its books on 31st March every year. Y died on 24th June, 2018. On Y’s death goodwill of the firm was valued at ₹ 1,20,000. Y’s share in the profits of the firm till the date of death from the last Balance Sheet was to be calculated on the basis of sales. Sales during the year 2017-18 was ₹ 15,00,000 and profit earned during the year was ₹ 3,00,000. Sales from 1st April, 2018 to 24th June, 2018 were ₹ 2,00,000. The total amount payable to Y’s executors on his death was ₹1,75,000. This amount was paid to them on 15-7-2018. Pass the necessary journal entries for the above transactions in the books of the firm.
1. Calculating New Ratio and Gaining Ratio:
When one partner dies and no information about the New Ratio is given. It is assumed that Remaining Partners will share profits and losses in their Old Ratio.
Therefore, New Ratio and Gaining Ratio of X and Z = 2 : 1
2. Calculating Share of Goodwill of Y:
Share of Goodwill of Y =
Goodwill paid by X =
Goodwill paid by Z =
3. Calculation share of profit of Y till the date of death on Sales basis:
Y’s share of profit =
19. Harish and Gopal were partners in a firm sharing profits in the ratio of 3 : 2. On 31st March, 2018, their Balance Sheet was as follows :
On the above date the firm was dissolved. The various assets were realized and liabilities were settled as under :
(i) Gopal agreed to pay his wife’s loan.
(ii) Leasehold premises realised ₹ 1,50,000 and Debtors ₹ 12,000 less.
(iii) Half of the creditors agreed to accept furniture of the firm as full settlement of their claim and remaining half agreed to accept 10% less.
(iv) 50% stock was taken over by Harish on payment by cheque of ₹ 90,000 and remaining stock was sold for ₹ 94,000.
(v) Realization expenses of ₹ 10,000 were paid by Gopal on behalf of the firm.
Prepare Realization Account.
Half of creditors = 18,000
Amount payable to creditors = 18,000 − 1,800 = ₹ 16,200
Sudha, Naresh and Geeta were partners in a firm sharing profits in the ratio of 5 : 3 : 2. Their fixed capitals were ₹ 6,00,000; ₹ 4,00,000 and ₹2,00,000 respectively. Besides her capital Geeta had given a loan of ₹ 75,000 to the firm. Their partnership deed provided for the following :
(i) Interest on capital @ 9% p.a.
(ii) Interest on partners’ drawings @ 12% p.a.
(iii) Salary to Sudha ₹ 30,000 per month and to Naresh ₹ 40,000 per quarter.
(iv) Interest on Geeta’s loan @ 9% p.a. During the year Sudha withdrew ₹ 50,000 at the end of each quarter; Naresh withdrew ₹ 50,000 in the beginning of each half year and Geeta withdrew₹ 70,000 at the end of each half year.
The profit of the firm for the year ended 31-3-2019 before allowing interest on Geeta’s loan was ₹ 7,06,750.
Prepare Profit and Loss Appropriation Account.
1. Calculation of Net Profit:
Net Profit before Interest on Loan = ₹7,06,750.
Interest on Geets’s Loan =
Net Profit after Interest on Loan = 7,06,750 − 6,750 = ₹7,00,000.
2. Calculation of Interest on Drawings:
20. Pass journal entries in the book of X Ltd. in the following cases :
(i) The Company took a loan of ₹ 1,60,000 from SBI and issued 2,000, 12% debentures of ₹ 100 each as collateral security.
(ii) Issued 1,000, 12% debentures of ₹ 100 each at 10% premium, redeemable at a premium of 5%.
(iii) Purchased machinery ₹ 4,60,000, from Beta Ltd. Payment was made by issue of 9% debentures of ₹ 100 each at a premium of 15%
redeemable at par.
21. Zee Ltd. invited applications for issuing 3,40,000 equity shares of ₹ 10 each at a premium of ₹ 5 per share. The amount was payable as follows:
On application ₹ 4 per share (including ₹ 2 premium)
On allotment ₹ 5 per share (including ₹ 2 premium)
On First and Final call – Balance. Applications for 6,00,000 shares were received. Application for 1,80,000 shares was rejected and application money was refunded. Shares were allotted on pro-rata basis to the remaining applicants. Excess money received with applications was adjusted towards sum due on allotment. Yamini who had applied for 2100 shares failed to pay allotment money and her shares were forfeited immediately. Vani to whom 6800 shares were allotted paid her entire share money due on allotment. Afterwards First and Final call was made and was duly received. Out of the forfeited shares 850 shares were reissued to Vansh at ₹ 8 per share fully paid up.
Pass necessary journal entries for the above transactions in the books of the company by opening calls-in-arrears and calls-in-advance accounts.
2. Calculating Yamini’s Calls-in-Arrear:
No. of shares applied by her = 2,100 shares
No. of shares allotted to her = x
therefore, x =
Advance paid by her at the time of application =
Amount payable by her on allotment =
so, Calls-in-Arrears of Yamini = 8,500 − 1,600 = ₹ 6,900
3. Calculating Advance paid by Vani:
No. of Shares allotted to her = 6,800 shares
Amount payable at First and Final Call =
4. Calculating Actual Amount to be received at time of Allotment:
5. Calculating Amount to be transferred to Capital Reserve:
Balance in Share Forfeiture A/c for 1,700 shares = ₹ 5,000
So, For 850 shares =
Amount to be transferred to Capital Reserve = 2,500 − 1,700 = ₹ 800.
K.N. Ltd. invited applications for issuing 6,00,000 equity shares of ₹ 10 each at a premium of ₹ 3 per share. The amount was payable as follows:
On Application and Allotment ₹ 3 per share.
On First Call ₹ 4 per share
On Second and Final Call Balance (including premium).
Applications for 8,00,000 shares were received. Applications for 50,000 shares were rejected and the application money was refunded. Shares Category I : Those who had applied for 4,00,000 share were allotted 3,00,000 shares on pro-rata basis.
Category II : The remaining applicants were allotted the remaining shares on pro-rata basis. Excess application money received with applications was adjusted towards sums due on first call. Rakesh to whom 6,000 shares were allotted failed to pay the first call money. Rakesh belonged to category I. His shares were forfeited. The forfeited shares were re-issued at ₹13 per share fully paid up. The second call was made afterwards and was duly received. Pass necessary journal entries for the above transactions in the books of K.N. Ltd.
2. Calculating Rakesh’s Calls-in-Arrear:
No. of shares applied by him = x
No. of shares allotted to him = 6,000 shares
Therefore, x =
Advance paid by him at the time of application and allotment =
Amount payable by him on First Call =
so, Calls-in-Arrears of Rakesh = 24,000 − 6,000 = ₹ 18,000
22. Raman and Aman were partners in a firm and were sharing profits in 3 : 1 ratio. On 31-3-2019 their balance sheet was as follows:
On the above date Suman was admitted as a new partner for 1/5th share in the profits on the following conditions :
(i) Suman will bring ₹ 2,00,000 as her capital and the necessary amount for her share of goodwill premium. The goodwill of the firm on Suman’s
Share admission was valued at ₹ 1,00,000.
(ii) Outstanding expenses will be paid off. ₹ 5,000 will be written off as bad debts and a provision of 5% for bad debts on debtors was to maintained.
(iii) The liability towards workmen compensation was estimated at ₹ 60,000.
(iv) Machinery was to be depreciated by ₹ 18,000 and Land and Building was to be depreciated by ₹ 54,000.
Pass necessary journal entries for the above transactions in the books of the firm.
1. Calculation of New Ratio and Sacrificing Ratio:
Let the total share of the New firm be 1
So, the Remaining share of Raman and Aman =
New Ratio of Raman =
New Ratio of Aman =
New Ratio of Suman =
New Ratio of the partners = 3 : 1 : 1
Sacrificing Ratio of Raman =
Sacrificing Ratio of Aman =
Sacrificing Ratio = 3 : 1
2. Calculating Share of Goodwill:
Premium for Goodwill to be brought in by Suman =
Share of Raman in Premium for Goodwill =
Share of Aman in Premium for Goodwill =
A, B and C were partners in a firm. Their Balance Sheet as at 31st March, 2019 was as follows :
B retired on 1st April, 2019. A and C decided to share profits in the ratio of 2 : 1. The following terms were agreed upon :
(i) Goodwill of the firm was valued at ₹ 30,000.
(ii) Bad-debts ₹ 4,000 were written off. The provision for doubtful debts was to be maintained @ 10% on debtors.
(iii) Land and Building was to be increased to ₹ 1,32,000.
(iv) Furniture was sold for ₹ 20,000 and the payment was received by cheque.
(v) Liability towards Workmen Compensation was estimated at ₹ 1,500.
(vi) B was to be paid ₹ 20,000 through a cheque and the balance was transferred to his loan account.
Prepare Revaluation Account, Partners’ Capital Accounts and Bank Account.
PART – B
Option – I
(Analysis of Financial Statements)
23. The quick ratio of a company is 0.5 : 0.75. Will cash sales of ₹ 5,000 increase, decrease or not change the ratio ? Give reason in support of your answer.
Answer: Cash sales will increase the Quick Ratio because cash being a quick asset will increase the total of quick assets, without changing the Current Liabilities.
24. Employee benefit expenses include ___________. (bonus/depreciation/income tax)
Answer: Employee benefit expenses include Bonus.
25. Which of the following is NOT a limitation of the analysis of financial statements?
(a) Window Dressing
(b) Price level changes ignored
(d) Intra-firm comparison possible
Answer: (d) Intra-firm comparison possible
26. Under which of the following headings/sub-headings, Calls in advance will be presented in the Balance Sheet of a Company as per Schedule III Part I of the Companies Act, 2013?
(a) Current Liabilities
(b) Share Capital
(c) Share Application Money Pending Allotment
(d) Reserves and Surplus.
Answer: (a) Current Liabilities
27. Interest received in cash from loans and advances is considered as _____ activity while preparing cash flow statement.
Answer: Interest received in cash from loans and advances is considered as Investing activity while preparing cash flow statement.
28. List any two items other than cash in hand and cheques in hand that are presented under the sub-heading ‘Cash and Cash Equivalents’ in the Balance Sheet of a company.
Answer: Two items other than cash in hand and cheques in hand that are presented under the sub-heading ‘Cash and Cash Equivalents’ in the Balance Sheet of a company are:
- Bank Balance
- Current Investments
29. While preparing cash flow statement, will ‘Cash withdrawn from bank’ result into inflow, outflow or no flow of cash? Give reason in support of your answer.
Answer: No Flow because withdrawal from the bank does not affect the ‘Cash and Cash Equivalents’.
30. The Revenue from operations of a firm is ₹ 6,00,000. Its inventory turnover ratio is 3 times. If gross profit ratio is 25%, calculate its opening inventory and closing inventory. The opening inventory is 25% of closing inventory.
Revenue = ₹ 6,00,000
Gross Profit = 25% 0f 6,00,000 = ₹ 1,50,000
Inventory Turnover Ratio =
Average Inventory = 1,50,000
Let Closing Inventory be x; then Opening Inventory = of x
x = 2,40,000 (Closing Capital)
Opening Capital =
From the following information, calculate ‘Interest coverage Ratio’:
Profit after interest and tax ₹ 6,00,000
10% Debentures ₹ 8,00,000
Rate of Income Tax 40%
Interest on Debt =
Profit before Interest and Tax = 6,00,000 + 80,000 + 4,00,000 = ₹ 10,80,000
Interest Coverage Ratio = = 13.5 times
31. Fill in the amounts left blank in the following Common Size Statement of Profit and Loss for the year ended 31st March, 2019.
From the following Statement of Profit and Loss of Skills India Ltd. for the year ended 31st March, 2018 and 2019, prepare a Comparative Statement of Profit and Loss.
32. From the following Balance Sheet of Gopal Ltd. and the additional information as at 31st March, 2019, prepare a Cash Flow statement when cash flows from financing activities is₹ 2,32,000.
Additional Information :
Tax ₹ 1,50,000 was paid during the year.
OPTION – II
23. The process of comparing input data with some known data is called
(a) storage data
(b) information data
(c) data validation
(d) data entry
Answer: (c) data validation
24. A ______ attribute can be divided into smaller sub-parts but a _____ attribute cannot be further sub divided.
Answer: A Composite attribute can be divided into smaller sub-parts but a Simple attribute cannot be further sub divided.
25. Name the accounting information sub-system which deals with receipt and payment of physical cash and electronic fund transfer.
(a) Cash and Bank sub-system.
(b) Sales and accounts receivable sub-system.
(c) Purchase and accounts payable sub-system.
(d) Costing sub-system.
Answer: (a) Cash and Bank sub-system.
26. Match the movement of mouse with the key strokes.
(i) One cell down
(ii) One cell up
(a) Down arrow key (⇣) or enter
(b) Up arrow key (⇡)
(c) Right arrow key (⇢)
(d) Left arrow key (⇠)
(A) (a) (d)
(B) (b) (c)
(C) (d) (a)
(D) (a) (c)
Answer: (D) (a) (c)
27. _______ prompts the user to enter parameters or criteria through an input box for selecting a set of records with different criteria.
Answer: Parameter Query prompts the user to enter parameters or criteria through an input box for selecting a set of records with different criteria.
28. Hardware refers to
(a) System software and application software.
(b) Computer associated peripherals and their network.
(c) A logical sequence of actions to perform a task.
(d) All of the above.
Answer: (b) Computer associated peripherals and their network.
29. Rows are referred by alpha characters and columns are numerically numbered from top to bottom. (True/False)
30. State any three features of good Accounting Software.
Answer: Three features of good Accounting Software are:
- Performs all basic accounting activities
- Manages all the stored Data
- Manges Pay Roll
Name the function of Excel which converts numeric value to text in a specific number format. Explain its syntax.
Answer: The function of Excel which converts numeric value to text in a specific number format is known as ‘TEXT’.
Syntax: ‘TEXT’ (Value,format__text)
Value: A numeric value that evaluates a numeric value or the concerned cell containing the numeric value.
Form Text: A text string enclosed in quotation mark in a numeric form.
31. Why is it necessary to have safety features in accounting software? Explain any two tools which provide data security.
Answer: It is necessary to have safety features in accounting software to ensure the secrecy and integrity of accounting data.
Two such tools used are:
1. Password Security: Password is the most commonly used security tool. Only an authorized person aware of the password can access the data. It ensures the safety and integrity of the accounting information.
2. Data Vault: Data Vault ensures the historical presentation of data. The Data Vault cannot be hacked and even uses data encryption methods for security purposes.
What is meant by # DIV/O ! Error? State the reasons for the error.
Answer: # DIV/O ! Error means an error occurred due to dividing any number by Zero.
There can be two reasons for the error:
i. When a formula is entered that contains explicit division by zero. E.g. = 5/0
ii. Using the cell reference to a blank cell or to a cell that contains zero as a division
32. ‘A Ltd.’ wants to enter their sales related data on excel sheet, for their three products to prepare a graphic presentation to be presented in the Board Of Directors meeting. State the basic steps to prepare presentation.
Answer: These are the basic steps to prepare a presentation to present sales-related data:
1. Data should be collected from various departments, heads/divisions for each quarter.
2. The data for different quarters should be entered on an excel sheet before the product is considered.
3. Total sales for all the products and single product for all different quarters should be calculated by summing up rows and columns.
4. By using the insert tab and clicking on ‘Chart’, product wise total sales is selected into a chart by selecting chart type.
5. The data worksheet should be reorganised to draw a chart/graph for the given data.
6. Chart or variety of charts should be drawn mixing up the options to be presented in the meeting.
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