An electric device delivers a current of [tex]$15.0 A$[/tex] for 30 seconds. How many electrons flow through it?
Answer (2)
To prepare the Income and Expenditure Account for Bhaurao Patil Polytechnic College, we need to identify which items from the Receipts and Payments Account are relevant for it. The Income and Expenditure Account captures revenue and expenses, excluding capital items.
Income and Expenditure Account for the Year Ending 31st March, 2019
Income:
Tuition Fees : ₹15,00,000
Admission Fees : ₹65,000
Term Fees : ₹4,00,000
Drama Receipts : ₹1,00,000
Rent from Use of Hall : ₹6,000
Interest : ₹60,000
Donations (Revenue Portion - 40% of ₹7,00,000): ₹2,80,000
Total Income = ₹23,11,000
Expenditure:
Salaries to Teaching Staff : ₹15,00,000
Salaries to Office Staff : ₹8,55,000 + Outstanding Salaries ₹70,000 = ₹9,25,000
Printing and Stationery : ₹27,000
Drama Expenses : ₹90,000
Postage : ₹7,000
Telephone Charges : ₹6,000
Electricity : ₹61,000
Magazines and Newspaper : ₹6,000
Total Expenditure = ₹26,22,000
Surplus/Deficit:
Surplus/Deficit = Total Income - Total Expenditure
Surplus/Deficit = ₹23,11,000 - ₹26,22,000 = -₹3,11,000 (Deficit)
Balance Sheet as on 31st March, 2019
Assets:
Cash in Hand : ₹62,000
Books : ₹8,88,000
Furniture : ₹3,00,000
Balance at Bank : ₹3,23,000
Total Assets = ₹15,73,000
Liabilities and Funds:
Capital Fund (Opening) : ₹6,11,000
(Adjust for Deficit)
Building Fund (60% of Donations) : ₹4,20,000 (₹8,27,000 + ₹4,20,000 = ₹12,47,000)
Outstanding Salary : ₹70,000
Total Liabilities = ₹19,28,000
Note on Concepts Used:
Income & Expenditure Account is similar to a profit & loss account for non-profit organizations.
Outstanding Salaries are treated as liabilities.
Legacies, Donations to Building Fund are considered capital items and are not included in Income & Expenditure.
By calculating the charge using the current and time, we find that 450 C pass through the device. Dividing this charge by the charge of a single electron (1.602 x 10^-19 C), we determine that approximately 2.81 x 10^21 electrons flow through the device in 30 seconds.
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