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A company reported a net profit of Rs. 83,600 for the year ended 31 December 2025. It was later discovered that Rs. 18,000 paid for a motor van had been wrongly debited to motor expenses. The company depreciates motor vans at 25% per year (straight line), with a full year's charge in the year of acquisition. What is the corrected net profit?
Step 1: The Rs. 18,000 was wrongly expensed. Reversing this increases profit: $83{,}600 + 18{,}000 = 1{,}01{,}600$.
Step 2: Now charge the correct depreciation on the van: $18{,}000 \times 25\% = Rs.\ 4{,}500$.
Step 3: Subtract depreciation: $1{,}01{,}600 - 4{,}500 = \mathbf{Rs.\ 97{,}100}$
The net effect is: profit increases by Rs. 18,000 (expense reversed) but decreases by Rs. 4,500 (depreciation charged) β a net increase of Rs. 13,500 over the originally reported profit.
Identify the curve from the family defined by $(x^2-y^2)\,dx + 2xy\,dy = 0$ that passes through the point $(1,1)$.
Rewrite: $\frac{dy}{dx} = \frac{y^2-x^2}{2xy}$. This is a homogeneous ODE. Let $y=vx$:
$\frac{1-v^2}{2v}dx + x\,dv/... $
After solving, the general solution is $x^2 + y^2 = Cy$ (circles with centres on the $y$-axis).
Substituting $(1,1)$: $1+1=C\cdot1 \Rightarrow C=2$, giving $x^2+y^2=2y$, i.e. $x^2+(y-1)^2=1$.
This is a circle centred on the $y$-axis at $(0,1)$.
Areal velocity is defined as the area swept by the position vector per unit time: $\frac{dA}{dt}$.
In polar coordinates, $dA = \frac{1}{2} r^2 d\theta$.
So, $\frac{dA}{dt} = \frac{1}{2} r^2 \frac{d\theta}{dt} = \frac{1}{2} r^2 \omega$.
Since angular momentum $L = m r^2 \omega$, we can substitute $r^2 \omega = \frac{L}{m}$.
Therefore, $\text{Areal Velocity} = \frac{1}{2} \left( \frac{L}{m} \right) = \frac{L}{2m}$.
- Moles of $O_{2} = 3.12 / 32 = 0.0975 \text{ mol}$
- $V = \frac{0.0975 \times 0.0821 \times 300}{1} \approx 2.4 \text{ L}$
- Volume per gram of adsorbent = Total Volume / Mass of Pt
- $2.4 \text{ L} / 1.2 \text{ g} = 2.0 \text{ L/g}$
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