Polar Zone
Siberian climate stretches between 60°N and 70°N latitudes in the northern part of the continents. This climate is not found in the Southern Hemisphere. This note has information about Siberian climate of the polar zone.
Summary
Siberian climate stretches between 60°N and 70°N latitudes in the northern part of the continents. This climate is not found in the Southern Hemisphere. This note has information about Siberian climate of the polar zone.
Things to Remember
- Siberian climate region stretches between 60°N and 70°N latitudes in the northern part of the continents.
- The summer is merely warm and winters very cold with extreme temperatures ranging from -35°C to -45°C.
- The natural vegetation of this climate is the evergreen coniferous forest which is called 'Taiga' in Russia.
- The main species of wild beasts are bear, beaver, squirrel, minx and lynx.
MCQs
No MCQs found.
Subjective Questions
Q1:
The trial balance of a firm as on 31st Chaitra, 2071 is given below:
Particulars |
Debit Amount |
Credit Amount |
Capital |
|
300000 |
Sales |
|
8,00,000 |
Bank loan |
|
2,50,000 |
Creditors |
|
50,000 |
Cash in hand |
40000 |
|
Debtors |
60,000 |
|
Fixed assets |
7,00,000 |
|
Office expenses |
2,00,000 |
|
Salaries |
2,50,000 |
|
Other expenses |
1,50,000 |
|
Additional information:
Provide depreciation @10% p.a. on fixed assets.
Required: Adjusted Trial Balance
Type: Short Difficulty: Easy
Q2:
The following data are related with Kailali Trading Concern as on 31st Chaitra 2070:
Particulars |
Debit Amount |
Credit Amount |
Opening stock |
10,000 |
|
Wages |
5,000 |
|
Purchases |
2,00,000 |
|
Sales |
|
4,50,000 |
Building |
5,00,000 |
|
Salary |
10,000 |
|
Creditors |
|
1,50,000 |
Adjustment |
|
12,500 |
Additional information:
Outstanding wages Rs.2,000.
Depreciation of the building by 5%.
Prepaid salary to the extent of Rs.3,000.
Required: Adjusted Trial Balance
Type: Short Difficulty: Easy
Q3:
Prakash Trading Concern shows the following account balance as on 31st December 2007.
Particulars |
Debit Amount |
Credit Amount |
Fixed assets |
1,50,000 |
|
Cash |
10,000 |
|
Purchases |
2,00,000 |
|
Sales |
|
3,00,000 |
Administrative expenses |
15,000 |
|
Account payable |
|
15,000 |
Debtors |
30,000 |
|
Capital |
|
1,00,000 |
Prepaid insurance |
10,000 |
|
Additional information:
Insurance expired Rs.4,000.
Create provision for doubtful debts on debtors by 5%.
Required: Adjusted Trial Balance
Type: Short Difficulty: Easy
Q4:
The following unadjusted trial balance is provided:
Particulars |
Debit Amount |
Credit Amount |
Office Equipment |
1,20,000 |
|
Wages |
2,600 |
|
Prepaid rent |
4,800 |
|
Bills receivable |
4,000 |
|
Cash at bank |
17,800 |
|
Creditors |
|
80,000 |
Capital |
|
64,800 |
Service revenue |
|
15,200 |
Drawing |
2,000 |
|
Salaries |
6,400 |
|
Sundry expenses |
2,400 |
|
Adjustments
Prepaid rent expired Rs.1,200
Wages payable Rs.1,000
Depreciation on office equipment 10%
Required: Adjusted Trial Balance
Type: Short Difficulty: Easy
Videos
Adjusting Entries and Adjusted Trial Balance
Adjusted trial Balance

Polar Zone
Siberian Climate
This climate region stretches between 60°N and 70°N latitudes in the northern part of the continents. The main areas of this climate are southern Alaska, northern Canada, parts of Norway, Sweden, Finland, northern Siberia tot the south of the coastal parts. This climate is not found in the Southern Hemisphere.
Climate
Summer is warm and short, about two or three months long. Winter is severely cold and lasts for six or seven months. The summer is merely warm and winters very cold with extreme temperatures ranging from -35°C to -45°C. As the region lies very far from the equator, the sun rays are extremely slanting. Annual rainfall is about 40 cm. This rain is cyclonic rain. Water remains in the freezing state for months.
Vegetation
The natural vegetation of this climate is the evergreen coniferous forest which is called 'Taiga' in Russia. The species of the trees are spruce, pine, maple, fir and cedar. They are cone-shaped with short and drooping branches. Their leaves are like a needle so that they can prevent water loss. Their shallow roots absorb enough water when there is ice-melting. The wood of the trees is soft and very useful. It is used for making pulp for paper, matches, plastics, etc.
Animals
Very few animals live in this cold dry climate. They are small, sturdy and have short tails and ears. The body is covered with thick fur which protects them from cold. The main species of wild beasts are bear, beaver, squirrel, minx and lynx.
Tundra Climate
Position and Distribution
The Tundra climate region is located beyond 60°N and 70°N latitudes around the pole in the Northern Hemisphere. The chief areas of this climate are the northernmost parts of Canada, Alaska, north-west Scandinavia, Iceland, Greenland and Siberia.
Climate
There is severely cold throughout the year. The temperature goes down below the freezing point. In some places it is below -35°C. Summer is short not more than three months long. Winter lasts for nine or ten months. Sun rays are very slanting. Rainfall occurs in summer and is not more than 25 cm. Heavy snowfall occurs in winter.
Vegetation
Due to biting cold and snowfall, trees and plants do not grow there. However, in the southern part birches, shrubs and willows are seen. In the northern parts only moss and lichen are found. They can survive in the extreme cold. They grow when the snow melts in summer.
Animals
The wild animals found in this climate are reindeer, caribou, polar bear, musk ox and arctic fox. These animals have thick fur which keeps them warm. Whales, seals and some other fishes are also found. In the Antarctic coasts, penguins are found.
Lesson
Geographical Studies of our Earth
Subject
Social Studies
Grade
Grade 10
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