Devangi’s phone subscription charges for the period 17-02-09 to 16-03-09 were as follows :

Find the final bill amount if 3% education cess was also charged on service tax.

The cost of the TV set at a showroom was Rs. 36500. The sales tax charged was 8%. Find the bill amount.

In the figure, A , B , C and D are four concentric spheres of radius a , 2a , 3a and 4a and contain, charges +3q , +6q , -9q and +12q respectively. In the beginning switches S_(1) and S_(2) are open. After earthing the sphere C , Deltaq_(1) amount of charge flows from the sphere C to the earth. If the sphere B is also earthed, then Deltaq_(2) amount of charge flows from the sphere B to the earth, find the value of (|Deltaq_(1)|)/(|deltaq_(2)|)

On Jan 15, 2016 Raghu sold goods worth Rs 35,000 to Devendra and drew upto the latter three bills of exchanges. The first bill was for Rs 5,000 payable after one month, the second bill was for Rs 20,000 payable after three months and third bill for balance amount for 4 months. Raghu endorsed the first bill in favour of his creditor Dewan in full settlement of a debt of Rs 5,200. The second bill was discounted by Raghu @ 6 % p.a. and the third bill was retained by Raghu till the date of maturity. Devendra dishonoured the bill on maturity and the bank paid Rs 30 as noting charges. Four days before the maturity of the third bill Raghu, sent the same for collection to his bank. The third bill was also dishonored by Devendra and the bank paid Rs 200 as noting charges. Five days after the dishonour of the bill Devendra paid the entire amount due to Raghu along with interest Rs 1,000 for this purpose Devendra obtained a short term loan from his bank. You are requested to record the necessary journal entries in the books of Raghu Devendra and Dewan and also prepare Devendra’s account in Raghu’s books and Raghu’s account in Devendra’s account.

'Scooters India Ltd.' is registered with an authorized capital of Rs. 50,00,000, divided into 5,00,000 shares of Rs. 10 each. The company issued 1,00,000 shares for subscriptions to the public at par. The amount was payable as follows : {:("On Application and Allotment","Rs. 3 per share"),("On 1st Call","Rs. 2 per share"),("On 2nd and Final Call","Rs. 5 per share"):} The issue was fully subscribed. All calls were made and were duly received except the 2nd and final call on 1,000 shares held by Rohan. His shares were forfeited and afterwards re-issued at Rs. 8 per share as fully paid up. Present 'Share Capital' in the Balance Sheet of the company as per Schedule III Part I of the Companies Act, 2013. Also prepare Notes to accounts for the same.

Read the given passage carefully and answer the questions that follow. The Chinese government imposed limits on plastic waste imports – which were largely recycled into new products – because of growing awareness that some plastic waste contains toxic elements, therefore worsening China’s already serious pollution problems. According to Japanese government statistics, 510,000 tons of plastic waste was shipped to China every year before the restrictions were imposed. The figure has fallen to a mere 30,000 tons in the first five months of this year. China’s rules on plastic imports are expected to be tightened again in December, with a ban on factory debris. Meanwhile, Thailand – a large receiver of Japan’s waste metals – is also preparing import restrictions of plastic trash over similar environmental concerns. However, Japan is in no position to suddenly expand its capacity to recycle plastics, and a lot of the waste ends up at landfills or incinerators. Only 23% of the waste plastic produced by Japan in 2016 was turned into recycled plastic or used in fibre materials. Japanese waste management firms do not have the specialist equipment to recycle these plastics, and consequently many no longer accept such shipments because they have nowhere to store it. The ban caused turmoil in Japan as the government scrambled to find alternative avenues to recycle the nation’s plastic waste. Japan’s Reduce-Reuse-Recycle (3Rs) policy — while incredibly successful at promoting recycling in Japan — caused a decline in the domestic plastic recycling business. And despite high levels of participation in Japan’s recycling initiatives, efforts to reduce the use of plastic products in the country are failing. But while China’s waste ban may seem like a major headache, it also presents an opportunity for the Japanese government to revise its policies to the benefit of its citizens, businesses, and oceans. Japan is already a leading nation in its recycling efforts. It can now build on this strong foundation by taking three key actions. First, Japan should introduce regulations on the use of plastic products by prohibiting the sale — or charging a fee — for single-use plastics such as bags, cups and drinking straws. In 2002 Ireland became the first country to introduce a plastic bag tax, leading to a 90 per cent drop in use equaling a reduction of more than 1 billion bags. The tax collected was funnelled into a green fund to support environmental projects. Rwanda also introduced a ban on the sale, manufacture, use, and import of plastic bags in 2008. The ban led to cleaner cities with less trash, less environmental damage caused by plastic waste and increased tourism. Second, Japan should establish specific targets for business and industry to redesign, remanufacture, substitute and/or phase out plastic products. Given its ongoing preparation for the 2020 Tokyo Olympic Games, industry sectors have been called on to reduce excessive packaging for all products related to the event. Biodegradable alternatives are being considered, drawing on lessons learned from the 2016 Olympic Games in Rio de Janeiro, where plastic waste was effectively limited. Third, Japan should create a campaign to educate its consumers — and its businesses — on how to adopt eco-friendly waste practices. China’s ban on plastic imports is a much-needed wake-up call to reconsider our production, use and disposal of plastic products. Japan has the opportunity to stop looking for the next “easy solution” and instead adopt solid resource management principles to help stem the rising tide of plastic. How has China’s plastic waste ban left Japan to deal with mountains of trash ?

Read the given passage carefully and answer the questions that follow. The Chinese government imposed limits on plastic waste imports – which were largely recycled into new products – because of growing awareness that some plastic waste contains toxic elements, therefore worsening China’s already serious pollution problems. According to Japanese government statistics, 510,000 tons of plastic waste was shipped to China every year before the restrictions were imposed. The figure has fallen to a mere 30,000 tons in the first five months of this year. China’s rules on plastic imports are expected to be tightened again in December, with a ban on factory debris. Meanwhile, Thailand – a large receiver of Japan’s waste metals – is also preparing import restrictions of plastic trash over similar environmental concerns. However, Japan is in no position to suddenly expand its capacity to recycle plastics, and a lot of the waste ends up at landfills or incinerators. Only 23% of the waste plastic produced by Japan in 2016 was turned into recycled plastic or used in fibre materials. Japanese waste management firms do not have the specialist equipment to recycle these plastics, and consequently many no longer accept such shipments because they have nowhere to store it. The ban caused turmoil in Japan as the government scrambled to find alternative avenues to recycle the nation’s plastic waste. Japan’s Reduce-Reuse-Recycle (3Rs) policy — while incredibly successful at promoting recycling in Japan — caused a decline in the domestic plastic recycling business. And despite high levels of participation in Japan’s recycling initiatives, efforts to reduce the use of plastic products in the country are failing. But while China’s waste ban may seem like a major headache, it also presents an opportunity for the Japanese government to revise its policies to the benefit of its citizens, businesses, and oceans. Japan is already a leading nation in its recycling efforts. It can now build on this strong foundation by taking three key actions. First, Japan should introduce regulations on the use of plastic products by prohibiting the sale — or charging a fee — for single-use plastics such as bags, cups and drinking straws. In 2002 Ireland became the first country to introduce a plastic bag tax, leading to a 90 per cent drop in use equaling a reduction of more than 1 billion bags. The tax collected was funnelled into a green fund to support environmental projects. Rwanda also introduced a ban on the sale, manufacture, use, and import of plastic bags in 2008. The ban led to cleaner cities with less trash, less environmental damage caused by plastic waste and increased tourism. Second, Japan should establish specific targets for business and industry to redesign, remanufacture, substitute and/or phase out plastic products. Given its ongoing preparation for the 2020 Tokyo Olympic Games, industry sectors have been called on to reduce excessive packaging for all products related to the event. Biodegradable alternatives are being considered, drawing on lessons learned from the 2016 Olympic Games in Rio de Janeiro, where plastic waste was effectively limited. Third, Japan should create a campaign to educate its consumers — and its businesses — on how to adopt eco-friendly waste practices. China’s ban on plastic imports is a much-needed wake-up call to reconsider our production, use and disposal of plastic products. Japan has the opportunity to stop looking for the next “easy solution” and instead adopt solid resource management principles to help stem the rising tide of plastic. Why was only 23% of the waste plastic produced by Japan in 2016 turned into recycled plastic or was used in fibre materials? I. Japan exports most of its waste metals and plastic to China and Thailand. II. Japanese waste management firms do not have the specialist equipment to recycle these plastics. III. Japan no longer accept used plastic shipments because it has nowhere to store it. IV. Japan’s Reduce-Reuse-Recycle (3Rs) policy caused a decline in the domestic plastic recycling business. V. Japan’s recycling initiatives are failing.