CAPACITANCE

Objective Questions Short notes Objective questions (Answers are given below) A capacitor consists of two(a) insulation separated by a dielectric(b) conductors separated by an insulator(c) ceramic plates and one mica disc(d) silver-coated insulators The capacitance of a capacitor is NOTinfluenced by(a) plate thickness(b) plate area(c) plate separation(d) nature of the dielectric A capacitor that stores … Read more

ELECTROSTATICS

Objective Questions Short notes Objective questions (Answers are given below) The unit of absolute permittivity of a medium is(a) joule/coulomb(b) newton-metre(c) farad/metere(d) farad/coulomb If relative permittivity of mica is 5, its absolute permittivity is(a) 5 ε0 (b) 5/ε0(b) 5/ε0 (c) ε0/5 (d) 8.854 × 10−12 Two similar electric charges of 1 C each are placed … Read more

WORK, POWER AND ENERGY

Objective Questions Short notes Objective questions (Answers are given below) If a 220 V heater is used on 110 V supply,heat produced by it will be —— as much.(a) one-half (b) twice(c) one-fourth (d) four times For a given line voltage, four heating coilswill produce maximum heat when connected(a) all in parallel (b) all in … Read more

Provision and Reserves

Difference between Provision and Reserves Provisions                There are certain expenses/losses which are related to the current accounting period but amount of which is not known with certainty because they are not yet incurred. It is necessary to make provision for such items for ascertaining true net profit Depreciation bad and doubtful debts taxation discount … Read more

What are Secret Reserves and Why is it Created?

Secret reserve is a reserve which does not appear in the balance sheet. It may also help to reduce the disclosed profits and also the tax liability. The secret reserve can be merged with the profits during the lean periods to show improved profits. Management may resort to creation of secret reserve by charging higher … Read more