AHSEC| CLASS 12| ACCOUNTANCY| QUESTION PAPER - 2017| H.S. 2ND YEAR

AHSEC| CLASS 12| ACCOUNTANCY| QUESTION PAPER - 2017| H.S. 2ND YEAR

2017
ACCOUNTANCY
Full Marks: 100
Pass Marks: 24
Time: Three hours
The figures in the margin indicate full marks for the questions

1. (a) Fill in the blanks with appropriate word/words: 1x4=4

(i) Unrecorded assets when realised are credited to ________Account.

(ii) When Partners' Capital Accounts are fixed, their ________Accounts are prepared.

(iii) Partner's Loan Account is paid before payment of ________.

(iv) If a partner takes over a liability of the firm, the partner's capital account is _______.

(b) Choose the correct alternative: 1x2=2

(i) Financial Statements are

(1) Summarized reports of recorded facts

(2) Detailed reports of the recorded facts

(3) Summarized reports of only cash transactions

(4) None of the above

(ii) Financial Statements of a company include:

(1) Only Balance Sheet

(2) Only Profit and Loss Account

(3) Only Cash Flow Statement

(4) All of the above

(c) State whether the following statements are true or false: 1x2=2

(i) Financial analysis is used only by the creditors.

(ii) The decreased partner's executor is entitled to a share of profit for the period upto his/her death.

2. What is a Capital Fund? 2

3. Ram, Shyam and Hari are partners sharing profits in the ratio of 2:2:1. Hari retires. Ram and Shyam have decided to share future profits and losses in the ratio of 2:1. Calculate the gaining ratio. 2

4. Mention any two features of debentures. 2

5. Assam Tea Ltd. decided to forfeit 1,000 shares of Rs. 20/- each for non-payment of allotment money of Rs. 5/- each and 1st and final call money of Rs. 2/- each. Give journal entry for the forfeiture of shares.

6. Mention any two methods of valuation of Goodwill. 2

7. What are the sources of Cash Flows as per AS-3 (Revised)? 3

Or

From the following details, calculate Current Ratio: 3

Sundry Debtors - 1,00,000/-

Stock - 8,000/-

Prepaid Expenses - 6,000/-

Sundry Creditors - 8,000/-

Bank Overdraft - 2,000/-

Interest Payable - 2,000/-

Debentures - 50,000/-

Buildings - 1,00,000/-

8. Explain the meaning of financial statements. 3

Or

What is trend analysis? Mention its usefulness. 1+2=3

9. What is Common Size Statement? What do they show? 1+2=3

Or

Explain any one Method of Valuation of Goodwill. 3

10. State any three features of Receipts and Payments Account.

Or

Explain the meaning of Fund-based Accounting. 3

11. Mention any three limitations of Financial Statements. 1x3=3

12. Guwahati Sports Club has a Cash and Bank Balances of Rs. 5,000/- and Rs. 10,000/- respectively on 01/04/2015. From the following details, prepare a Receipts and payments Account for the year ended 31/03/2016: 5

Entrance fees received - 8,000/-

Donation received - 10,000/-

Donation received for Building - 10,000/-

Computer purchased - 12,000/-

Salary paid - 5,000/-

Repair to building - 6,000/-

Rent received - 5,000/-

Wages paid - 3,000/-

Outstanding salaries - 2,800/-

Depreciation on Furniture -13,000/-

Maintenance Grant received - 8,000/-

Subscription received - 10,000/-

Life Membership Fees received - 10,000/-

Cash in hand on 31/03/16

Or

Mention any five distinctions between Receipts and Payments Account and Income and Expenditure Account. 5

13. From the following information, ascertain "Cash Flow from Investing Activities": 5

Land and Buildings purchased during the year - Rs. 2,00,000/-

Additional furniture purchased during the year - Rs. 50,000/-

Investments purchased - Rs. 50,000/-

Investments sold - Rs. 1,00,000/-

Loss on Sale of Investments - Rs. 5,000/-

Plant and Machinery sold during the year - 40,000/-

Dividend received - 15,000/-

Interest received - Rs. 20,000/-

Sale of land - Rs. 3,00,000/-

Profit on Sale of land - Rs. 1,50,000/-

Or

Explain the meaning of Cash Flow Statement. Mention any three objectives of Cash Flow Statement. 2+3=5

14. From the following information, calculate (i) Current Assets (ii) Current Liabilities and (iii) Quick Ratio. 5

Working Capital = Rs. 40,000/-

Current Ratio = 2:1

Stock = Rs. 30,000/-

Or

What do you mean by Activity Ratios? Explain the method of calculating any one of Activity Ratios. 2.5+2.5=5

15. The Balance Sheet of Ram, Shyam and Hari who were sharing profits in proportion to their capital stood as follows on 31st March, 2016:

Balance Sheet

Liabilities	Amount (Rs.)	Assets	Amount (Rs.)
Sundry Creditors Capital Account: Ram: 20,000/- Shyam: 20,000/- Hari: 10,000/-	10,000       50,000	Cash at Bank Sundry Debtors Stock Investments Buildings	5,000 6,000 9,000 10,000 30,000
	60,000		60,000

 

Shyam retired on the above date on the following terms and conditions:

(i) That stock be depreciation by Rs. 1,000/-

(ii) That Buildings be appreciated by 20%

Pass the necessary journal entries and prepare the opening Balance Sheet of the new firm. 5

Or

Explain the issue of shares at par, at a discount and at a premium. 5

16. A, B and C were partners in a firm sharing profits in the ratio of 3:2:1. Their Balance Sheet as on 31/3/2016 was as follows:

Balance Sheet

Liabilities	Amount (Rs.)	Assets	Amount (Rs.)
Creditors Reserves Capital Account: A =  20,000/- B = 10,000/- C = 20,000/-	4,000 6,000       50,000	Buildings Machinery Stock Debtors Cash at Bank	20,000 16,000 4,000 15,000 5,000
	60,000		60,000

A died on 31/09/2016. Under the agreement, the executors of the deceased partner were entitiled to:

(a) Amount outstanding to the credit of partner's capital account.

(b) Interest on capital at 12% per annum.

(c) Share of goodwill on the basis of four years' purchase of the average profit of last three years.

(d) Share of profit from closing of the last financial year to the date of death on the basis of last year's profit.

(e) Profits for the last three years were:

Year / Profit

2013 - 14 = 8,000/-

2014 - 15 = 12,000/-

2015 - 16 = 7,000/-

Prepare A's capital Account on the date of his death. 5

Or

How would you compute the amount due to a retiring partner or the executors of a deceased partner? 5

17. Akash and Bikash are partners sharing profits in the ratio of 3:2. Their Balance Sheet as on 31/03/2016 was as follows:

Balance Sheet

Liabilities	Amount (Rs.)	Assets	Amount (Rs.)
Capital Account: Akash = 12,000/- Bikash = 8,000/- General Reserve Sundry Creditors	20,000 10,000 10,000	Sundry Assets	40,000
	40,000		40,000

The firm is dissolved on the above date. Assets are realised at Rs. 60,000/- Dissolution expenses came to Rs. 2,000/-.

Give journal entries to close the books of firm. 5

Or

Explain any five distinctions between Revaluation Account and Realisation Account. 5

18. What do you mean by preliminary expenses? Mention the items which are usually included in the list of preliminary expenses. 2+3=5

Or

Give the new format of the Balance Sheet of a company (main headings only) as per the requirements of the revised Schedule-VI of the Companies Act. 5

19. Following is the Trial Balance of ANIMA and PRATIMA as on 31st March, 2016:

Trial Balance

Particulars	Amount (Rs.)	Particulars	Amount (Rs.)
Machinery General Expenses Furniture Salaries Cash in hand Investments Cash at Bank Bad debt Sundry Debtors Buildings Publicity	50,000 5,000 10,000 20,000 5,000 12,000 8,000 2,000 40,000 50,000 8,000	Capital: ANIMA - 60,000 PRATIMA - 40,000 Trading Account Gross Profit Sundry Creditors Commission	1,00,000 90,000   10,000 10,000
	2,10,000		2,10,000

Prepare the Profit & Loss Account and the Profit & Loss Appropriation Account of the firm for the year ended 31st March, 2016 and a Balance Sheet as on that date after taking into consideration the following additional information: 8

(i) Depreciate Machinery @ 10% p.a.

(ii) Partners will get interest on capital @ 10% p.a.

20. NE Traders Ltd. issued 5,000 shares of Rs. 20/- each at par payable as follows:

5/- On Application

5/- On Allotment

5/- On First Call

5/- On Second and Final Call.

All the shares were duly subscribed for, Called up and Paid up. Show the necessary entries in Cash Book and Journal of the company for the above transactions. 5

Or

Write short notes on: 2x4=8

(a) Minimum Subscription

(b) Authorized Share Capital

(c) Reserve Capital

(d) Preference Share

21. Give journal entries in respect of the following: 8

(i) Debentures issued at par, redeemable at a premium.

(ii) Debentures issued at a premium, redeemable at par

(iii) Debentures issued at a discount, redeemable at par

(iv) Debentures issued at a discount, redeemable at premium.

Or

Explain the different methods of redemption of debentures. 8

22. Ram and Shyam are partners in a firm sharing profits and losses in the ratio of 3:1. Their Balance Sheet as on 1st April, 2016 was as under:

Balance Sheet

Liabilities	Amount (Rs.)	Assets	Amount (Rs.)
Sundry Creditors Reserve Capital Account: Akash = 12,000/- Bikash = 8,000/-	12,000 9,000     54,000	Cash at Bank Goodwill Sundry Assets	6,000 12,000 57,000
	75,000		75,000

On that date, Barun was admitted as a new partner. He paid Rs. 30,000/- towards his capital, but was unable to bring his share of Goodwill of Rs. 6,000/- in cash. The new profit-sharing ratio was agreed to be 3:2:2.

Pass journal entries in the books of the firm and show the Balance Sheet of the new firm. 8

Or

What do you mean by debenture? Explain any six points of distinctions between shares and debentures. 2+6=8

 

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Assam Board Class 11 Logic and Philosophy – Unit 7: Theory of Knowledge, Pramanas MCQs and Complete Solution

Assam Board Class 11 Logic and Philosophy

Unit 7: Theory of Knowledge & Pramanas (Marks: 10)

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Chapter 1: Theories of the Origin of Knowledge

Multiple Choice Questions (MCQs)

1. _______ is knowledge of classification, principles, models or structures pertinent to a particular disciplinary area.

• (i) Procedural knowledge

• (ii) Metacognitive knowledge

• (iii) Conceptual knowledge

• (iv) Factual knowledge

Ans: (iii) Conceptual knowledge.

2. According to _______, the father of modern philosophy, reason is the source of true knowledge. His aim was to find clear and certain knowledge.

• (i) Socrates

• (ii) Adventitious

• (iii) Descartes

• (iv) Innate

Ans: (iii) Descartes.

3. Descartes divided into _______ categories:

• (i) 2

• (ii) 4

• (iii) 3

• (iv) 5

Ans: (iii) 3

4. Who criticised the doctrine of innate ideas and argued that knowledge comes only from sense experience?

• (i) Descartes

• (ii) Leibniz

• (iii) Locke

• (iv) Spinoza

Ans: (iii) Locke.

5. According to empiricism, knowledge is:

• (i) A priori

• (ii) A posteriori

• (iii) Universal

• (iv) Inherited

Ans: (ii) A posteriori.

6. According to rationalists, the source of knowledge is:

• (i) Sense experience

• (ii) Reason

• (iii) Reflection

• (iv) Imagination

Ans: (ii) Reason.

7. _______ followed the footsteps of Descartes and held that all knowledge originates in reason.

• (i) Experience

• (ii) Spinoza

• (iii) Reflection

• (iv) Substance

Ans: (ii) Spinoza.

8. What is the concept of the mind at birth, according to Locke?

• (i) A blank slate

• (ii) Pre-existing knowledge

• (iii) A divine creation

• (iv) All of the above

Ans: (i) A blank slate.

9. _______ holds that soul which is a monad or a spiritual substance evolves all knowledge from within itself.

• (i) Spinoza

• (ii) Leibnitz

• (iii) Adventitious

• (iv) Experience

Ans: (ii) Leibnitz.

10. What is the theory that states “There is nothing in the intellect that was not first in the sense”?

• (i) Rationalism

• (ii) Empiricism

• (iii) Scepticism

• (iv) Idealism

Ans: (ii) Empiricism.

11. The ideas which are imprinted on the mind by God at the time of birth are called _______.

• (i) Rationalism

• (ii) Leibnitz

• (iii) Innate ideas

• (iv) Descartes

Ans: (iii) Innate ideas.

12. According to Hume, knowledge is composed of:

• (i) Impressions and ideas

• (ii) Reason and logic

• (iii) Sense experience and reflection

• (iv) Universal truths

Ans: (i) Impressions and ideas.

13. According to _______ all our knowledge is derived from sense experience?

• (i) Rationalism

• (ii) Association

• (iii) Empiricism

• (iv) Spinoza

Ans: (iii) Empiricism.

14. What criticism is levelled against empiricism regarding its reliance on:

• (i) Reason alone

• (ii) Sensory experience

• (iii) Abstract concepts

• (iv) Metaphysical speculation

Ans: (ii) Sensory experience.

15. According to _______ mind is passive in receiving sensations.

• (i) Metaphysical speculation

• (ii) Empiricism

• (iii) Locke

• (iv) None of the above

Ans: (iii) Locke.

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Short Answer Questions (1 Mark)

Q: Which of the following groups of philosophers is a group of rationalists? (2017, 2018) 

 (a) Descartes, Hume, Spinoza | 

(b) Plato, Spinoza, Leibnitz | 

(c) Hume, Locke, Berkeley | 

(d) Descartes, Spinoza, Locke  

Ans: (b) Plato, Spinoza, Leibnitz

Q: Which of the following philosophers is an empiricist? (2017) 

Descartes, 

Leibnitz, 

Spinoza, 

Hume  

Ans: Hume

Q: Who regarded the mind as a 'clean slate'? (2017)  

Ans: Locke

Q: Who refuted the theory of innate ideas? (2017) 

 Ans: Locke

Q: Who held the mind or the soul as 'Monad'? (2015)  

Ans: Leibnitz

Q: Name the theory of the origin of knowledge with which the statement 'Esse est percipi' is connected. (2016) 

 Ans: Subjective Idealism

Q: Which of the following groups of philosophers is a group of empiricists? (2015) 

 (a) Descartes, Spinoza, Locke |

(b) Locke, Leibnitz, Hume | 

(c) Locke, Spinoza, Wolf | 

(d) Locke, Hume, Berkeley 

 Ans: (d) Locke, Hume, Berkeley

Q: According to which theory is intellect or reason the only source of knowledge? 

 Ans: Rationalism

Q: Is Descartes a rationalist?  

Ans: Yes, he is.

Q: 'There is nothing in the intellect which was not previously in the sense' - With which theory is this statement related?  

Ans: Empiricism

Q: Who is the philosopher related to the statement 'There is nothing in the intellect which was not previously in the sense'? 

 Ans: John Locke

Q: According to rationalism, 'Human knowledge is not a priori but a posteriori' - Is it true?  

Ans: No, false.

Q: At the time of birth, our mind is like a 'tabula rasa' or a clean slate. Which theory holds this view?  

Ans: Empiricism

Q: Who made the statement 'At the time of birth our mind is like a tabula rasa'?  

Ans: John Locke

Q: Name three rationalist philosophers. 

 Ans: Descartes, Leibnitz, Spinoza

Q: Are innate ideas achieved through experience?  

Ans: No

Q: Which philosopher introduced the concept of 'windowless monads' in rationalism?  

Ans: Leibnitz

Q: Which philosopher is associated with the statement 'Esse est percipi'? 

 Ans: Berkeley

Q: Write the name of a rationalist philosopher.  

Ans: Descartes

Q: What type of idealism did Hegel support?  

Ans: Objective Idealism

Q: Is Berkeley's idealism subjective or objective?  

Ans: Subjective

Q: Which philosopher distinguished between primary and secondary qualities?  

Ans: John Locke

Q: Who is the propounder of Subjective Idealism?  

Ans: George Berkeley

Q: Who is the main exponent of empiricism? 

 Ans: John Locke

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Short Answer Questions (2 Marks)

Q: What do you mean by adventitious ideas? Give an example. (2015)  

Ans: Those ideas which enter the mind from the experience of external objects are called adventitious ideas. Example: Ideas of trees, flowers, etc.

Q: Define Rationalism.  

Ans: The epistemological theory according to which reason is the main source of knowledge is called rationalism.

Q: Define Empiricism.  

Ans: According to empiricism, all our knowledge is derived from sense experience.

Q: What do you mean by innate ideas? 

 Ans: The ideas which are imprinted on the mind by God at the time of birth are called innate ideas.

Q: Define a posteriori knowledge. 

 Ans: The knowledge which is achieved through sense experience is called a posteriori knowledge.

Q: Define a priori knowledge.  

Ans: The knowledge which is achieved by the mind before any experience is called a priori knowledge.

Q: What is a Monad? 

 Ans: According to Leibnitz, the substances which are independent, conscious, self-existent, and windowless are called monads.

Q: What do you mean by factitious ideas?  

Ans: The ideas created by the mind through imagination by the conjunction of ideas are called factitious (or fictitious) ideas.

Q: 'Mind is a tabula rasa' – Who said this? With which theory is this statement related? 

Ans: Locke said this. This statement is related to empiricism.

Q: Name two modern rationalist thinkers.  

Ans: Leibnitz and Descartes.

Q: Give two examples of innate ideas.  

Ans: God and Soul.

Q: Name the philosopher who said substance is Monad. With which theory is the concept of Monad related?  

Ans: Leibnitz said this. The concept of Monad is related to rationalism.

Q: Name two Greek rationalist thinkers. 

 Ans: Plato and Socrates.

Q: Mention two empiricist philosophers. 

Ans: Hume and Locke.

Q: State two theories of the origin of knowledge.  

Ans: Empiricism and Rationalism.

Q: Name the philosopher who introduced the concept of innate ideas. With which theory are innate ideas related?  

Ans: Descartes introduced this concept. It is associated with rationalism.

Q: Mention one argument put forward by Locke to refute innate ideas.  

Ans: If there were innate ideas in the mind, they would be the same in all minds. But the so-called innate ideas are different in different people at different stages.

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Expanded Answers (4 Marks)

1. State four characteristics of empiricism. (2016, 2017) 

Ans: Empiricism is the epistemological theory that asserts that all knowledge is derived from sense experience. The key characteristics are:

• Experience as the Source of Knowledge: Empiricists believe that perception or experience is the only way to attain knowledge. There are no innate ideas; all ideas come from sensory experiences.

• Inductive Method: Empiricism primarily uses the inductive method, drawing general conclusions from specific observations (contrasting with the rationalist deductive method).

• Novelty in Knowledge: Since knowledge comes from experience, there is always scope for new learning. As experiences change, knowledge evolves.

• A Posteriori Nature of Knowledge: Empiricism holds that knowledge is not a priori (independent of experience) but a posteriori (gained through experience).

2. State four characteristics of Rationalism. (2016)  

Ans: Rationalism is the philosophical theory that reason is the fundamental source of all knowledge. The main characteristics are:

• Reason as the Source of Knowledge: Reason, rather than experience, is the primary source of knowledge. Truths can be discovered through logical deduction.

• Use of Mathematics in Knowledge: Rationalists rely on mathematical principles, seeing them as clear, certain, and absolute models for rational thought.

• Innate Ideas: Some ideas are inherent in the human mind at birth (e.g., God, causality, infinity) and do not come from experience.

• Mind as Naturally Rational: Reason is a natural characteristic of the human mind, allowing individuals to grasp fundamental truths without sensory input.

3. Briefly explain how Locke refuted Descartes' innate ideas. (2017) 

 Ans: John Locke argued that all knowledge comes from experience. His key arguments against innate ideas are:

• Lack of Universality: If innate ideas existed, they would be present in all minds universally. Since they are not, ideas are acquired.

• Variations in Thought: Different people and cultures have different beliefs, suggesting knowledge is learned, not inborn.

• No Proof of Innateness: There is no clear evidence to support pre-existing ideas in the mind.

• Experience as the True Source: All ideas come from experience—either sensation (external) or reflection (internal).

4. Define Adventitious and Fictitious ideas with examples.  

Ans:

• Adventitious Ideas: Ideas that enter the mind through direct experience with external objects. They are not created by the mind but arise from sensory perception. (Example: The idea of trees, flowers, or mountains).

• Fictitious Ideas: Ideas created by the imagination, where the mind combines different ideas to form something that does not exist in reality. (Example: A golden hill or a flying horse).

5. How many kinds of ideas are there according to Descartes? What are they?  

Ans: According to Descartes, there are three kinds of ideas:

• Innate Ideas: Present in the mind from birth (e.g., God, infinity, substance).

• Adventitious Ideas: Coming from external experiences (e.g., a tree or a book).

• Fictitious Ideas: Created by the imagination (e.g., a unicorn).

6. What are the different theories of the origin of knowledge? What is empiricism? Who introduced this theory in philosophy? 

 Ans: The two major theories are:

• Empiricism: All knowledge comes from sense experience. It rejects innate knowledge and emphasizes observation. Introduced by John Locke.

• Rationalism: Reason is the main source of knowledge, and some ideas exist independently of experience.

7. What is Rationalism? Who introduced this theory in philosophy? 

 Ans: Rationalism is the theory that reason alone is the primary source of true knowledge. Rationalists believe in innate ideas and emphasize logical reasoning. It was introduced by René Descartes, who is considered the father of modern rationalism.

8. Define Descartes' theory of innate ideas with examples.  

Ans: Innate ideas are present in the human mind from birth and do not come from experience. Descartes argued these are implanted by God and are part of human nature.

• Idea of God: The concept of a perfect and infinite being.

• Idea of Causality: The belief that everything has a cause.

• Idea of Infinity: The understanding of something beyond limits.

9. Why is Descartes called the Father of Modern Western Philosophy?  

Ans: * Reason as the Basis of Knowledge: He argued that true knowledge is discovered through reason rather than sensory experience.

• Clear and Certain Knowledge: His method of systematic doubt ensured knowledge was built on firm foundations.

• Mathematical Method: He applied mathematical precision to philosophy for clear logical reasoning.

• Development of Rationalism: His theories laid the foundation for modern Western philosophy.

10. What are the branches of philosophy? State the different theories of the origin of knowledge.

Ans: * Branches: Epistemology (knowledge), Metaphysics (existence/reality), Axiology (values, ethics, aesthetics).

• Theories of Origin of Knowledge: Rationalism (reason), Empiricism (experience), Criticism (combination of both).

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Long Answers (6 Marks)

1. What is Empiricism? Briefly express four points of criticism against empiricism. (2015) 

 Ans: Empiricism is the theory that all knowledge originates from sense experience. It denies innate ideas and emphasizes that human understanding is formed through observation. Major proponents include John Locke, David Hume, and George Berkeley. Criticism against Empiricism:

• One-Sided and Dogmatic: It considers only sense experience as the source of knowledge, completely ignoring the vital role of reason.

• Narrow Definition of Experience: Empiricists define experience only as sense perception, ignoring intuition, memory, and emotions.

• Fails to Explain Self-Knowledge: It struggles to explain self-awareness and introspection, as the "self" is not observed through the senses.

• Lacks Universal Truths: Mathematical truths (like $2+2=4$) are learned through reasoning, not sensory experience, proving knowledge isn't always based on perception.

2. What is Rationalism? Briefly express four points of criticism against rationalism. (2015, 2018) 

Ans: Rationalism states that reason is the only source of true knowledge. It argues that some knowledge is innate and does not come from experience. Proponents include Descartes, Spinoza, and Leibniz. Criticism against Rationalism:

• One-Sided and Dogmatic: It focuses only on reason and ignores sense experience. In reality, we gain knowledge through both.

• Problem with Innate Ideas: Locke refuted this by arguing that if ideas were innate, everyone (including children) should have them from birth, which isn't true.

• Fails to Explain New Knowledge: If knowledge is solely based on reason, new scientific discoveries wouldn't require observation.

• Innate Ideas are Based on Experience: Concepts like causality or time are actually derived from observing events in nature, not from an inborn idea.

3. What is Empiricism? Mention four features or characteristics of empiricism. (2018) 

Ans: Empiricism is the theory that states all knowledge comes from sensory experience, claiming the mind is a "tabula rasa" (blank slate) at birth. Features/Characteristics:

• Knowledge is Gained Through Experience: Perception is the sole source of knowledge; nothing is inborn.

• Use of the Inductive Method: Forming general conclusions from specific observations (e.g., seeing many white swans and concluding all swans are white).

• Knowledge is Dynamic and Evolving: Because experience changes, knowledge expands and modifies over time.

• A Posteriori Knowledge: Knowledge depends entirely on empirical evidence.

4. What is Rationalism? Mention four features of rationalism.  

Ans: Rationalism is the theory that reason is the fundamental source of knowledge, believing that certain truths are innate. Features/Characteristics:

• Reason as the Source: True knowledge comes from reason and logic, not experience.

• Mathematical and Logical Certainty: Mathematical reasoning provides clear, universal, and absolute truths (e.g., $2+2=4$).

• Innate Ideas: The mind is born with some inherent knowledge (God, infinity, morality).

• A Priori Knowledge: Some knowledge exists independent of experience (e.g., understanding a perfect circle without ever seeing one).

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Chapter 2: Pramāṇa – Pratyakṣa and Anumāna

Short Answer Questions (1 & 2 Marks)

Q: Which of the following statements is NOT correct? (2018) 

(i) Knowledge by internal perception is immediate knowledge. 

 (ii) Knowledge by testimony is mediate knowledge. 

 (iii) Knowledge by inference is not mediate knowledge. 

 (iv) Knowledge by external perception is not mediate knowledge.  

Ans: (iii) Knowledge by inference is not mediate knowledge.

Q: How many pramāṇas are accepted in the Nyāya system? (2017)  

Ans: Four (4).

Q: How many pramāṇas are accepted in Indian philosophy? (2016)  

Ans: Six (6).

Q: What is called valid knowledge in Indian philosophy?  

Ans: Pramā.

Q: What is called the source of valid knowledge in Indian philosophy?  

Ans: Pramāṇa.

Q: What is the valid source of knowledge according to Cārvāka philosophy?  

Ans: Perception (Pratyakṣa).

Q: What is the logical ground of inference according to Nyāya?  

Ans: Vyāpti.

Q: How many kinds of ordinary perception (Laukika Pratyakṣa) and extraordinary perception (Alaukika Pratyakṣa) are there in Nyāya philosophy? 

 Ans: Three of each.

Q: How many kinds of judgment are there in Svārthānumāna and Parārthānumāna? 

 Ans: Svārthānumāna has three; Parārthānumāna has five.

Q: Does Cārvāka accept inference as a valid source of knowledge?  

Ans: No.

Q: Define Laukika Pratyakṣa (Ordinary Perception).  

Ans: When the sense organs come into contact with an object in a normal or direct way.

Q: Define Alaukika Pratyakṣa (Extraordinary Perception).  

Ans: When no ordinary relation is possible between the sense organ and the object, yet perception occurs.

Q: What is Anumāna (Inference)?  

Ans: Knowledge derived on the basis of perception. It is a mediate knowledge that presupposes another piece of knowledge.

Q: Define Savikalpa Pratyakṣa.  

Ans: A kind of perception in which the object is perceived with its qualities and relations (determinate perception).

Q: What do you mean by Vyāpti?  

Ans: The invariable and universal relation between the middle term (Hetu) and the major term (Sādhya).

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Examples of Key Concepts (3 Marks)

Q: Give an example of Parārthānumāna.  

Ans:

1. The hill has fire (Pratijñā).

2. Because it has smoke (Hetu).

3. Wherever there is smoke, there is fire (Udāharaṇa).

4. This hill has smoke (Upanaya).

5. Therefore, the hill has fire (Nigamana).

Q: Give an example of Kevalānvayi Anumāna. Ans:

1. All knowable objects are nameable.

2. The table is a knowable object.

3. Therefore, the table is a nameable object.

Q: Define Anvayi Vyatireki Anumāna with an example.  

Ans: An inference in which the Hetu is related to the Sādhya both positively and negatively. Example: (Positive): All things that have smoke have fire. The hill has smoke. Therefore, the hill has fire. (Negative): No thing that has no fire has smoke. The hill has smoke. Therefore, the hill has fire.

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Long Answers & Tables (6 Marks)

1. State the difference between ordinary (Laukika) and extraordinary (Alaukika) perception.

Feature	Ordinary Perception (Laukika Pratyakṣa)	Extraordinary Perception (Alaukika Pratyakṣa)
Contact	Occurs through the normal physical contact of the sense organs with an object.	Occurs when the sense organ does not have direct physical contact with the object.
Organs Used	Takes place through external sense organs (eyes, ears, etc.) and internal (mind).	Based on an extraordinary connection (e.g., divine or intuitive knowledge).
Scope	Gives knowledge of the object that is directly in front of the perceiver.	Allows knowledge of an object not directly perceived (inferred through an unusual process).
Example	Seeing a tree in front of you with your eyes.	A yogi perceiving ultimate reality through deep meditation (Yogaja Pratyakṣa).

2. State the difference between Svārthānumāna and Parārthānumāna.

Feature	Svārthānumāna	Parārthānumāna
Purpose	Inference made for one's own knowledge.	Inference made to convince or prove something to others.
Nature	It is a mental process, not expressed in a formal argument.	It is expressed formally with logical steps.
Structure	Consists of three steps: Vyāpti, Pratijñā, Nigamana.	Consists of five steps: Pratijñā, Hetu, Udāharaṇa, Upanaya, Nigamana.
Example	Mentally concluding: "This hill has fire because it has smoke."	Stating publicly the 5-step logical syllogism of fire and smoke on the hill.

3. State differences between Nirvikalpa and Savikalpa Pratyakṣa.

Feature	Nirvikalpa Pratyakṣa (Indeterminate)	Savikalpa Pratyakṣa (Determinate)
Awareness	Perception of an object without assigning any name or quality.	Perception of an object along with its name and characteristics.
Relationship	Free from subject-predicate relationship.	Involves subject-predicate relation (judgment is formed).
Processing	No analysis or synthesis of the perceived object.	The object is analyzed, synthesized, and categorized.
Example	Seeing an unknown object and just registering its presence.	Seeing an animal and recognizing it as a "cow" with horns.

4. Define Kevalānvayi and Kevala Vyatireki Anumāna with suitable examples.  

Ans: * Kevalānvayi Anumāna (Positive Inference): The middle term (Hetu) is always positively related to the major term (Sādhya). There is no negative instance. * Example: All knowable objects are nameable. The table is a knowable object. Therefore, the table is a nameable object.

• Kevala Vyatireki Anumāna (Negative Inference): The Hetu is always negatively related to the Sādhya. Wherever the Hetu is absent, the Sādhya is also absent.

  • Example: Whatever is not different from the other elements has no smell. The earth has smell. Therefore, the earth is different from other elements.

5. Define Pūrvavat and Śeṣavat Anumāna with suitable examples.  

Ans: * Pūrvavat Anumāna (Cause to Effect): Inferring an unperceived effect from a perceived cause, based on past experience. * Example: There are dark clouds in the sky. Dark clouds always result in rain. Therefore, it will rain soon.

• Śeṣavat Anumāna (Effect to Cause): Inferring an unperceived cause from a perceived effect.

  • Example: The river water is muddy and flowing rapidly. This happens when there has been rainfall. Therefore, it has rained previously.

6. Classifications of Anumāna in Nyāya.

Classification Basis	Types
Based on Purpose	1. Svārthānumāna (for self-knowledge) 2. Parārthānumāna (for proving to others)
Based on Relation Between Cause and Effect	1. Pūrvavat Anumāna (cause to effect) 2. Śeṣavat Anumāna (effect to cause) 3. Sāmānyatodṛṣṭa Anumāna (based on uniformity of co-existence)
Based on Logical Structure	1. Kevalānvayi Anumāna (positive inference) 2. Kevala Vyatireki Anumāna (negative inference) 3. Anvaya Vyatireki Anumāna (both positive and negative inference)