Mr. M starts business with Rs. 20,000 on 1st April 2012. Of this he pays Rs. 15000 into his bank account. His cash transactions during the week were:
April 1 Purchased stationery for cash Rs. 100
April 2 Purchased goods for cash Rs. 2500
April 2 Cash Sales Rs.1500
April 3 Received from J Brown Cash on account Rs. 1000
April 4 Paid to J. R Cash Rs. 2200
April 5 Paid for Advertisement Rs. 400
April 6 Cash Sales Rs. 1800
April 6  Purchased old machinery Rs. 800
April 6 Purchase from sham on credit Rs. 6000

The framers of the Constitution were fully conscious that the Constitution should not be very flexible, because, in that case, the Constitution will be a play thing in the hands of any government in the future. So they did not want to adopt the flexibility of the British Constitution. They followed the middle course. Indian Constitution is not very rigid in so far as the essential amendment of the Constitution are concerned. But at the same time it is not very flexible or simple in so far unnecessary amendments were concerned.

Procedure for the Amendment of the Indian Constitution:

1. Amendment by simple majority: The Indian Parliament has the power to amend some of the provisions of the Constitution by its own initiative or by the initiatives of some of the Legislative Assemblies of the States. Amendment in the following cases can be made by simple majority in the Parliament:

(a) Matter related to Article 3 of the Constitution whereby a new State is formed or change in the name of boundary of the State is proposed. These matters can be carried out by simple majority of both the Houses of Parliament. But such a legislation will be put before the Parliament only on the desire of the President who will consult the related states on the amendment before putting such a legislation before the Parliament. The State Reorganisation Act of 1956 was carried out by means of this Article. Afterwards many new States were formed or the name boundaries of old States were changed.

(b) Matter related to Article 169 on the formation or abolition of the second chamber or the Legislative Council of states can be decided by simple majority by the Parliament after fulfilling certain formalities.

(c) Amendment on matters related to Article 240 on the good administration of the centrally administered territories can be made by simple majority.

2. Amendment by a special majority in the Parliament: The process of amending the Constitution is given in Article 368. The article or subjects which are not given in this Article, can be amended by the Parliament alone with a special majority. The Bill for such an amendment may be introduced in any of the two Houses. If both the Houses pass it with absolute majority or 2/3 majority of the members present and voting, it will be sent to the President. The Constitution will stand amended on that point, when the Bill is signed by the President. All the subjects which are not mentioned in the first list of the amendment and as well as the third list of the amendment can be amended through this procedure.

Diatoms are the main producers in marine environment. So, they are also known as the 'pearls of ocean'. As walls of diatoms are made of silica, they do left behind a large amount of cell deposits in their habitat. This accumulation is called diatomaceous earth. Diatomaceous earth is gritty in nature and hence is used for polishing and, in filtration of oils and syrups.

Advantages are as follows :

1. Attract large number of customers :As these stores are usually located at central places, they attract large number of customers during the best part of the day.
2. Convenience of buying : By offering large variety of goods under one roof, the department stores provide great convenience to customers in buying almost all goods of their requirements at one place. As a result, they do not have to run from one place to the other, to complete their shopping.
3. Attractive services : A department store aims at providing maximum services to the customers. Some of the services offered by it include home delivery of goods, execution of telephone order, grant of credit facilities and provision for rest-room, etc.
4. Economy of large-scale operations : As they stores are organized on a very large scale, the benefits of large-scale operations, particularly, in respect of purchase of goods, are available to them.

5. Promotion of sales : The department stores are in a position to spend considerable amount of money on advertising and other promotional activities, which help in boosting their sales.
Limitations :
1. Lack of personal attention : Because of the large-scale operations, it is very difficult to provide adequate personal attention to the customers in a departmental store.

2. High operating cost : As the departmental stores give more emphasis on providing services, their operating costs tend to be on the higher side. These costs, in turn, make the prices of the goods high. They are, therefore, not attractive to the lower-income group of people.

3. High possibility of loss : As a result of high operating costs and large-scale operations, the chances of incurring losses in a departmental store are high. For example, if there is any change in the tastes of customers or latest fashions, it necessitates selling of such out-of-fashion articles in clearance sale, to reduce the huge inventory of goods built up.

4. Inconvenient location : As a department store is generally situated at a central location, it is not convenient for the purchase of goods that are needed at short notice.

Mail Order Houses : Mail order houses are retail concerns which carry on business through mail. Mail order business is known as "selling through post" for the retailer and "shopping by post" for the consumer.
Usefulness or advantages of Mail Order Houses :
Mail order business is beneficial to both sellers and buyers in the following ways :
1. Convenience : The customer can buy the goods without spending his time and money in travelling to the seller’s place. He gets home delivery of goods and can arrange for payment after giving the order. He can easily buy goods not available in the local market. He often gets a money back guarantee and can return the goods which are not up to the mark. Customers get an opportunity to select goods from a large range.
2. Low operating costs : A mail order house can be located at any place. It is not necessary to maintain showrooms, well-decorated and furnished shops, or a large sales force. There are no bad debts. Thus, the overhead costs of mail order business are low. Risk is also very low. Cross-freights are eliminated because goods can be despatched directly from the manufacturers to customers.

3. Small investment : The seller need not keep stocks as he can procure the goods after receiving orders. Therefore, mail order business can be operated with a small investment and with little risk.

4. Elimination of middlemen : Through mail order business, a manufacturer can directly sell goods to his customers. He need not depend upon middlemen. Direct contact with customers provides control over distribution channel and helps him in understanding customers preferences.

5. Country-wide market : Sales are not limited to local population. A businessman can sell goods to a large number of customers scattered throughout the country. Far off markets can be exploited with the help of postal facilities. The post office acts as the carrier of goods and the collector of sale proceeds. Temporary depressions in local markets do not result in complete loss of business.

6. Flexibility : The type of goods and the media of advertising can be adjusted easily to suit changing fashions. The mailing list can also be changed with shifts in population, etc. Sales are not dependent on the capacity of salemen as sales appeals are designed by experts.

Goods handled by mail order business : Mail order business is not possible in all types of goods. In order to be handled by mail order house, goods must satisfy the following conditions :

1. They should not be easily perishable, i.e., they must not get easily spoiled or deteriorated during the course of transit by post or rail parcel. Goods should be durable.

2. Goods should be standardised or gradable in quality.

3. They should be identified by a brand name or trade mark.

4. They should not be too heavy or bulky to be sent by mail.

A departmental store is a large establishment offering a wide variety of products, classified into well-defined departments, aimed at satisfying practically every customer’s need under one roof. It has a number of departments, each one confining its activities to one kind of product, e.g., there may be separate departments for toiletries, medicines, furniture, groceries, electronics, clothing and dress material. Thus, they satisfy diverse market segments with a wide variety of goods and services.
Some of the important features of a departmental store are as follows
(i) A modem departmental store may provide all facilities such as restaurant, restrooms, etc. In this way they try to provide maximum service to higher class of customers for whom price is of secondary importance.
(ii) These stores are generally located at a central place in the city, which caters to a large number of customers.
(iii) They are generally formed as a joint stock company managed by a board of directors as the size
of these stores is very large.
(iv) A departmental store combines both the functions of retailing as well as warehousing. They purchase directly from manufacturers and operate separate warehouses thereby eliminating undesirable middlemen between the producers and the customers.
Chain stores or multiple shops are networks of retail shops that are owned and operated by manufacturers or intermediaries. Under this type of arrangement, a number of shops with similar appearance are established in localities, spread over different parts of the country in contrast to departmental stores which are established at a central place in the city. These different types of shops normally deal in standardized and branded consumer products, which have rapid sales . turnover. These shops are run by the same organisation and have identical merchandising strategies, with identical products and displays.

Retailer renders following services to the wholesalers
(i) Help in Distribution of Goods Wholesalers provide help in the distribution of goods and making them available to final consumers.
(ii) Personal Selling In this the retailers relieve the producers of this activity and help them in actualising the sale of the products.
(iii) Enabling Large Scale Operations It enables them to operate at large scale and fully concentrate on activities.
(iv) Collecting Market Information Retailers remain in touch with the buyers they know about the tastes, attitudes, preference, etc. Such information is very useful in taking marketing decisions in an organisation.
Some of the important services of retailers from the point of view of consumers are as follows
(i) Regular Availability of Products In order to buy products as and when needed retailer maintains the regular availability of the product.
(ii) New Products Information By arranging effective display of products and personal selling retailers, provide important information about their products.
(iii) Convenience in Buying Retailers are situated very near to the residential areas and remain open for long hours which enables customer to buy products of their requirement.
(iv) After Sales Service Retailers provide after sales services to the customers in the form of
home delivery, supply of spare parts, etc.

Our Indian Constitution is unique for its content and spirit. The Constitution of India decides the rule of the land and is taken as supreme law of the land. The constituent assembly that was behind formulating our constitution has also given scope for amendments in it with time. Hence, the Indian Constitution of what it is today has undergone substantive changes on account of several amendments. The act also called The Constitution Act, 1976 is termed as one of the most controversial acts in the history of amendments to the Indian Constitution. It amended/ introduced various provisions given below:

• Attempted to reduce the power of the Supreme Court and the High Courts
• Laid down Fundamental Duties for citizens
• Terms- Socialist, Secular, and Integrity added to the Preamble

1) Nationalism arose in people of India, which raised the demand of sovereignty and own Constitution.

2)Draft of Constitution was prepared in 1928 by Motilal Nehru and his companions which reflected the belief and ideology of Indians.

3) In 1935, the Indian National Congress officially demanded a Constituent Assembly to frame the Constitution of India 

4) Constituent Assembly was constituted in 1946 and was entrusted with the responsibility of preparing India's own Constitution.

5) After the Independence, the Assembly was made fully Sovereign body, the partition raised the demand of sovereign recognition of State, the Constituent Assembly adopted Constitution on November 26, 1949.

1. Parent Material: It is deposited by streams or derived from in-situ weathering. In this stage, soil inherits many properties like mineral composition, color, particle size, and chemical elements. For example- Black soil-derives its colour from lava rock

2. Climate: It is one of the important factors in the formation of soil because it affects the rate of weathering of the parent rock.

3. Parent Material: It is deposited by streams or derived from in-situ weathering. In this stage, soil inherits many properties like mineral composition, color, particle size, and chemical elements. For example- Black soil-derives its colour from lava rock

4 Climate: It is one of the important factors in the formation of soil because it affects the rate of weathering of the parent rock.

A collision is said to have taken place if two bodies interact with each other and undergo a change in momentum and / or kinetic energy.

Types of Collision

(a) Perfectly Elastic Collision

A collision is said to be perfectly elastic if law of conservation of momentum and that of kinetic energy hold good during the collision.

(b) Inelastic Collision

A collision is said to be inelastic if law of conservation of momentum holds good during collision while that of kinetic energy is not.

Positive Economics is a part of economics that contemplates the explanation and elucidation of economic occurrence. It concentrates on certainty and cause-and-effect behavioural association and incorporates the development and trial of economics thesis.

Normative Economics is an outlook on economics that contemplates normative or ideologically dictatorial, discernment toward economic enhancement, statements, investment projects and framework. Disparate to positive economics, which depends on intentional data analysis, normative economics decisively solicitude itself with value discernment and statements of “what has to be” rather than certitude based on cause-and-effect declarations. Normative economics manifests ideological judgement about what may be the outcome in an economic pursuit if public policy changes are made.

विज्ञान ज्ञान का वह क्रमबद्ध और सम्पूर्ण अध्ययन है जो कारण और परिणाम के सम्बन्ध की व्याख्या करता है। आर्थिक सिद्धान्तों एवं नियमों के निर्माण के लिए अर्थशास्त्र वैज्ञानिक नीति का प्रयोग करता है। सामान्य नियमों का निर्माण करके अर्थशास्त्र एक सही एवं उचित मात्रा में आर्थिक घटनाओं की व्याख्या करने की शक्ति भी रखता है। अत: यह एक विज्ञान भी है।

Kingdom Monera includes living organisms that are single celled, such as bacteria. They neither have a nucleus nor cell membrane. The organisms that are included in this kingdom are prokaryotes. Kingdom Monera is divided into two groups i.e. archaebacteria and eubacteria.