Artificial Breathing (Mouth to Mouth Respiration)

Patients becomes unconscious sometimes because of accidents. It is difficult to breathe and patients needs artificial breathing. This note provide us more information about artificial breathing.

Summary

Patients becomes unconscious sometimes because of accidents. It is difficult to breathe and patients needs artificial breathing. This note provide us more information about artificial breathing.

Things to Remember

It is difficult to breathe and patients needs artificial breathing.
The patient of electric shock and drowning need the first aid of artificial breathing.
Patients becomes unconscious sometimes because of accidents.

MCQs

No MCQs found.

Subjective Questions

Q1:

Journalize the following transactions of a business:

Date	Transactions
a)	Goods sold to Nima for Rs.10,000.
b)	Furniture costing Rs.5,000 were sold for Rs.4,000.
c)	Received cash of Rs.9,000 from Nima in full settlement of his account.
d)	Received loan of Rs.8,000 from the bank.

Required:

Journal Entries

Nima’s account

Type: Short Difficulty: Easy

Show/Hide Answer

Answer: Solution Journal Entries <div class="accounts"> <table><tbody><tr class="bordered"><td width="77"> Date </td> <td width="375"> Particulars </td> <td width="53"> L.F. </td> <td width="150"> Debit Rs. </td> <td width="144"> Credit Rs. </td> </tr><tr><td width="77"> a) </td> <td width="375"> Nima’s a/c………………….Dr. </td> <td width="53"></td> <td width="150"> 10,000 </td> <td width="144"></td> </tr><tr><td width="77"></td> <td width="375"> To sales a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 10,000 </td> </tr><tr><td width="77"></td> <td class="bordered" width="375"> (Being goods sold on credit) </td> <td width="53"></td> <td width="150"></td> <td width="144"></td> </tr><tr><td width="77"> b) </td> <td width="375"> Cash a/c…………………..Dr. </td> <td width="53"></td> <td width="150"> 4,000 </td> <td width="144"></td> </tr><tr><td width="77"></td> <td width="375"> Loss on sales a/c……………………Dr. </td> <td width="53"></td> <td width="150"> 1,000 </td> <td width="144"></td> </tr><tr><td width="77"></td> <td width="375"> To furniture a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 5,000 </td> </tr><tr><td width="77"></td> <td class="bordered" width="375"> (Being furniture sold at loss) </td> <td width="53"></td> <td width="150"></td> <td width="144"></td> </tr><tr><td width="77"> c) </td> <td width="375"> Cash a/c…………………Dr. </td> <td width="53"></td> <td width="150"> 9,000 </td> <td width="144"></td> </tr><tr><td width="77"></td> <td width="375"> Discount allowed a/c………………..Dr. </td> <td width="53"></td> <td width="150"> 1,000 </td> <td width="144"></td> </tr><tr><td width="77"></td> <td width="375"> To Nima’s a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 10,000 </td> </tr><tr><td width="77"></td> <td class="bordered" width="375"> (Being cash received from Nima and allowed discount to him) </td> <td width="53"></td> <td width="150"></td> <td width="144"></td> </tr><tr><td width="77"> d) </td> <td width="375"> Cash a/c………………….Dr. </td> <td width="53"></td> <td width="150"> 8,000 </td> <td width="144"></td> </tr><tr><td width="77"></td> <td width="375"> To bank loan a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 8,000 </td> </tr><tr><td width="77"></td> <td width="375"> (being loan received from bank) </td> <td width="53"></td> <td width="150"></td> <td width="144"></td> </tr></tbody></table> <table><tbody><tr><td width="272"> Dr. </td> <td width="488"> Nima’s a/c </td> <td width="39"> Cr. </td> </tr></tbody></table> <table><tbody><tr><td width="54"> Date </td> <td width="210"> Particulars </td> <td width="35"> JF </td> <td width="100"> Amount (Rs.) </td> <td width="53"> Date </td> <td width="214"> Particulars </td> <td width="32"> JF </td> <td width="100"> Amount (Rs.) </td> </tr><tr><td width="54"> a) </td> <td width="210"> To sales a/c </td> <td width="35"></td> <td width="100"> 10,000 </td> <td width="53"> c) </td> <td width="214"> By cash a/c </td> <td width="32"></td> <td width="100"> 9,000 </td> </tr><tr><td width="54"></td> <td width="210"></td> <td width="35"></td> <td class="bordered" width="100"></td> <td width="53"></td> <td width="214"> By discount allowed a/c </td> <td width="32"></td> <td class="bordered" width="100"> 1,000 </td> </tr><tr><td rowspan="2" width="54"></td> <td rowspan="2" width="210"></td> <td rowspan="2" width="35"></td> <td class="bordered" width="100"> 10,000 </td> <td rowspan="2" width="53"></td> <td rowspan="2" width="214"></td> <td rowspan="2" width="32"></td> <td class="bordered" width="100"> 10,000 </td> </tr><tr><td width="100"></td> <td width="100"></td> </tr></tbody></table></div>

Q2:

Journalize the following transactions of a business:

Date	Transactions
2070/10/10	Purchased furniture from Gandaki Furniture workshop for Rs.20,000.
2070/10/15	Goods sold on credit Rs.5,000.
2070/10/25	Furniture costing 5,000 has been sold for Rs.5,500
2070/10/27	Cash received from debtors Rs.4,900 and allowed discount Rs.100.

Required:

Journal Entries

Furniture a/c

Type: Short Difficulty: Easy

Show/Hide Answer

Answer: Solution: Journal Entries <div class="accounts"> <table><tbody><tr class="bordered"><td width="137"> Date </td> <td width="315"> Particulars </td> <td width="53"> L.F. </td> <td width="150"> Debit Rs. </td> <td width="144"> Credit Rs. </td> </tr><tr><td width="137"> 2070/10/10 </td> <td width="315"> Furniture a/c…………………Dr. </td> <td width="53"></td> <td width="150"> 20,000 </td> <td width="144"></td> </tr><tr><td width="137"></td> <td width="315"> To Gandaki Furniture workshop’s a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 20,000 </td> </tr><tr><td width="137"></td> <td class="bordered" width="315"> (Being furniture purchased on credit) </td> <td width="53"></td> <td width="150"></td> <td width="144"></td> </tr><tr><td width="137"> 2070/10/15 </td> <td width="315"> Debtor’s a/c……………………Dr. </td> <td width="53"></td> <td width="150"> 5,000 </td> <td width="144"></td> </tr><tr><td width="137"></td> <td width="315"> To sales a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 5,000 </td> </tr><tr><td width="137"></td> <td class="bordered" width="315"> (Being goods sold on credit) </td> <td width="53"></td> <td width="150"></td> <td width="144"></td> </tr><tr><td width="137"> 2070/10/25 </td> <td width="315"> Cash a/c…………………..Dr. </td> <td width="53"></td> <td width="150"> 5,500 </td> <td width="144"></td> </tr><tr><td width="137"></td> <td width="315"> To furniture a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 5,000 </td> </tr><tr><td width="137"></td> <td width="315"> To profit on sales a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 500 </td> </tr><tr><td width="137"></td> <td class="bordered" width="315"> (Being furniture sold on cash) </td> <td width="53"></td> <td width="150"></td> <td width="144"></td> </tr><tr><td width="137"> 2070/10/27 </td> <td width="315"> Cash a/c………………Dr. </td> <td width="53"></td> <td width="150"> 4,900 </td> <td width="144"></td> </tr><tr><td width="137"></td> <td width="315"> Discount allowed a/c……………Dr. </td> <td width="53"></td> <td width="150"> 100 </td> <td width="144"></td> </tr><tr><td width="137"></td> <td width="315"> To debtor’s a/c </td> <td width="53"></td> <td width="150"></td> <td width="144"> 5,000 </td> </tr><tr><td width="137"></td> <td width="315"> (Being cash collected from debtors and allowed discount) </td> <td width="53"></td> <td width="150"></td> <td width="144"></td> </tr></tbody></table> <table><tbody><tr><td width="249" height="29"> Dr. </td> <td width="503"> Furniture a/c </td> <td width="47"> Cr. </td> </tr></tbody></table> <table><tbody><tr class="bordered"><td width="107"> Date </td> <td width="180"> Particulars </td> <td width="34"> JF </td> <td width="78"> Amount (Rs.) </td> <td width="107"> Date </td> <td width="179"> Particulars </td> <td width="36"> JF </td> <td width="78"> Amount (Rs.) </td> </tr><tr><td width="107"> 2070/10/10 </td> <td width="180"> To Gandaki Furniture Workshop a/c </td> <td width="34"></td> <td width="78"> 20,000 </td> <td width="107"> 2070/10/25 </td> <td width="179"> By cash a/c </td> <td width="36"></td> <td width="78"> 5,500 </td> </tr><tr><td width="107"> 2070/10/25 </td> <td width="180"> To profit on sales a/c </td> <td width="34"></td> <td class="bordered" width="78"> 500 </td> <td width="107"> 2070/10/30 </td> <td width="179"> By balance c/d </td> <td width="36"></td> <td class="bordered" width="78"> 15,000 </td> </tr><tr><td rowspan="2" width="107"></td> <td rowspan="2" width="180"></td> <td rowspan="2" width="34"></td> <td class="bordered" width="78"> 20,500 </td> <td rowspan="2" width="107"></td> <td rowspan="2" width="179"></td> <td rowspan="2" width="36"></td> <td class="bordered" width="78"> 20,500 </td> </tr><tr class="bordered"><td width="78"></td> <td width="78"></td> </tr><tr><td width="107"> 2070/11/01 </td> <td width="180"> To balance b/d </td> <td width="34"></td> <td width="78"> 15,000 </td> <td width="107"></td> <td width="179"></td> <td width="36"></td> <td width="78"></td> </tr></tbody></table></div>

Q3:

Journalize the following transactions of a business:

Date	Transactions
2062/01/01	Goods purchased of Rs. 10,000.
2062/01/09	Goods sold for Rs.25,000.
2062/01/18	Goods purchased on credit from Rishav of Rs.30,000.
2062/01/28	Paid to Rishav Rs.29,000 in full settlement of his account.

Required:

Journal Entries

Purchase a/c

Type: Short Difficulty: Easy

Show/Hide Answer

Answer: Solution Journal Entries <div class="accounts"> <table><tbody><tr class="bordered"><td width="107"> Date </td> <td width="242"> Particulars </td> <td width="40"> L.F. </td> <td width="101"> Debit Rs. </td> <td width="99"> Credit Rs. </td> </tr><tr><td width="107"> 2062/01/01 </td> <td width="242"> Purchase a/c……………….Dr. </td> <td width="40"></td> <td width="101"> 10,000 </td> <td width="99"></td> </tr><tr><td width="107"></td> <td width="242"> To cash a/c </td> <td width="40"></td> <td width="101"></td> <td width="99"> 10,000 </td> </tr><tr><td width="107"></td> <td class="bordered" width="242"> (Being goods purchased) </td> <td width="40"></td> <td width="101"></td> <td width="99"></td> </tr><tr><td width="107"> 2062/01/09 </td> <td width="242"> Cash a/c…………..Dr. </td> <td width="40"></td> <td width="101"> 25,000 </td> <td width="99"></td> </tr><tr><td width="107"></td> <td width="242"> To sales a/c </td> <td width="40"></td> <td width="101"></td> <td width="99"> 25,000 </td> </tr><tr><td width="107"></td> <td class="bordered" width="242"> (Being cash sales made) </td> <td width="40"></td> <td width="101"></td> <td width="99"></td> </tr><tr><td width="107"> 2062/01/18 </td> <td width="242"> Purchase a/c…………………..Dr. </td> <td width="40"></td> <td width="101"> 30,000 </td> <td width="99"></td> </tr><tr><td width="107"></td> <td width="242"> To Rishav’s a/c </td> <td width="40"></td> <td width="101"></td> <td width="99"> 30,000 </td> </tr><tr><td width="107"></td> <td class="bordered" width="242"> (Being goods purchased from Rishav) </td> <td width="40"></td> <td width="101"></td> <td width="99"></td> </tr><tr><td width="107"> 2062/01/28 </td> <td width="242"> Rishav’s a/c </td> <td width="40"></td> <td width="101"> 30,000 </td> <td width="99"></td> </tr><tr><td width="107"></td> <td width="242"> To cash a/c </td> <td width="40"></td> <td width="101"></td> <td width="99"> 29,000 </td> </tr><tr><td width="107"></td> <td width="242"> To discount received a/c </td> <td width="40"></td> <td width="101"></td> <td width="99"> 1,000 </td> </tr><tr><td width="107"></td> <td width="242"> (Being paid to Rishav and received discount) </td> <td width="40"></td> <td width="101"></td> <td width="99"></td> </tr></tbody></table> <table><tbody><tr><td width="279"> Dr. </td> <td width="480"> Purchase a/c </td> <td width="39"> Cr. </td> </tr></tbody></table> <table><tbody><tr class="bordered"><td width="107"> Date </td> <td width="177"> Particulars </td> <td width="34"> JF </td> <td width="78"> Amount (Rs.) </td> <td width="107"> Date </td> <td width="183"> Particulars </td> <td width="35"> JF </td> <td width="78"> Amount (Rs.) </td> </tr><tr><td width="107"> 2062/01/01 </td> <td width="177"> To cash a/c </td> <td width="34"></td> <td width="78"> 10,000 </td> <td width="107"> 2062/01/30 </td> <td width="183"> By balance c/d </td> <td width="35"></td> <td width="78"> 40,000 </td> </tr><tr><td width="107"> 2062/01/18 </td> <td width="177"> To Rishav’s a/c </td> <td width="34"></td> <td width="78"> 30,000 </td> <td width="107"></td> <td width="183"></td> <td width="35"></td> <td width="78"></td> </tr><tr><td width="107"></td> <td width="177"></td> <td width="34"></td> <td class="bordered" width="78"> 40,000 </td> <td width="107"></td> <td width="183"></td> <td width="35"></td> <td class="bordered" width="78"> 40,000 </td> </tr><tr><td rowspan="2" width="107"></td> <td rowspan="2" width="177"></td> <td rowspan="2" width="34"></td> <td class="bordered" width="78"></td> <td rowspan="2" width="107"></td> <td rowspan="2" width="183"></td> <td rowspan="2" width="35"></td> <td class="bordered" width="78"></td> </tr><tr><td width="78"></td> <td width="78"></td> </tr><tr><td width="107"> 2062/02/01 </td> <td width="177"> To balance b/d </td> <td width="34"></td> <td width="78"> 40,000 </td> <td width="107"></td> <td width="183"></td> <td width="35"></td> <td width="78"></td> </tr></tbody></table></div>

Q4:

Journalize the following transactions of a business:

Date	Transactions
a)	Furniture costing Rs.4,000 were sold for Rs.3,500.
b)	Sold goods to Suman for Rs.9,000.
c)	Cash withdrawn from bank for office use Rs.8,000.
d)	Received cash from Suman Rs.8,500 and allowed discount to him)

Required:

Journal Entries

Suman’s a/c

Type: Short Difficulty: Easy

Show/Hide Answer

Answer: Solution: Journal Entries <table><tbody><tr><td width="60"> Date </td> <td width="420"> Particulars </td> <td width="45"> L.F. </td> <td width="120"> Debit Rs. </td> <td width="114"> Credit Rs. </td> </tr><tr><td width="60"> a) </td> <td width="420"> Bank a/c………………..Dr. </td> <td width="45"> </td> <td width="120"> 3,500 </td> <td width="114"> </td> </tr><tr><td width="60"> </td> <td width="420"> Loss on sales a/c………………Dr. </td> <td width="45"> </td> <td width="120"> 500 </td> <td width="114"> </td> </tr><tr><td width="60"> </td> <td width="420"> To furniture a/c </td> <td width="45"> </td> <td width="120"> </td> <td width="114"> 4,000 </td> </tr><tr><td width="60"> </td> <td width="420"> (Being furniture sold at a loss of Rs.500) </td> <td width="45"> </td> <td width="120"> </td> <td width="114"> </td> </tr><tr><td width="60"> b) </td> <td width="420"> Suman’s a/c……………………Dr. </td> <td width="45"> </td> <td width="120"> 9,000 </td> <td width="114"> </td> </tr><tr><td width="60"> </td> <td width="420"> To sales a/c </td> <td width="45"> </td> <td width="120"> </td> <td width="114"> 9,000 </td> </tr><tr><td width="60"> </td> <td width="420"> (Being goods sold on credit) </td> <td width="45"> </td> <td width="120"> </td> <td width="114"> </td> </tr><tr><td width="60"> c) </td> <td width="420"> Cash a/c……………………Dr. </td> <td width="45"> </td> <td width="120"> 8,000 </td> <td width="114"> </td> </tr><tr><td width="60"> </td> <td width="420"> To bank a/c </td> <td width="45"> </td> <td width="120"> </td> <td width="114"> 8,000 </td> </tr><tr><td width="60"> </td> <td width="420"> (Being cash withdrawn from bank for office use) </td> <td width="45"> </td> <td width="120"> </td> <td width="114"> </td> </tr><tr><td width="60"> d) </td> <td width="420"> Cash a/c……………………Dr. </td> <td width="45"> </td> <td width="120"> 8,500 </td> <td width="114"> </td> </tr><tr><td width="60"> </td> <td width="420"> Discount allowed a/c…………………Dr. </td> <td width="45"> </td> <td width="120"> 500 </td> <td width="114"> </td> </tr><tr><td width="60"> </td> <td width="420"> To Suman’s a/c </td> <td width="45"> </td> <td width="120"> </td> <td width="114"> 9,000 </td> </tr><tr><td width="60"> </td> <td width="420"> (Being cash received from Suman and allowed him discount) </td> <td width="45"> </td> <td width="120"> </td> <td width="114"> </td> </tr></tbody></table> <table><tbody><tr><td width="266"> Dr. </td> <td width="493"> Suman’s a/c </td> <td width="39"> Cr. </td> </tr></tbody></table> <table><tbody><tr><td width="54"> Date </td> <td width="210"> Particulars </td> <td width="35"> JF </td> <td width="100"> Amount (Rs.) </td> <td width="53"> Date </td> <td width="214"> Particulars </td> <td width="32"> JF </td> <td width="100"> Amount (Rs.) </td> </tr><tr><td width="54"> b) </td> <td width="210"> To sales a/c </td> <td width="35"> </td> <td width="100"> 9,000 </td> <td width="53"> d) </td> <td width="214"> By cash a/c </td> <td width="32"> </td> <td width="100"> 8,500 </td> </tr><tr><td width="54"> </td> <td width="210"> </td> <td width="35"> </td> <td width="100"> </td> <td width="53"> </td> <td width="214"> By discount allowed a/c </td> <td width="32"> </td> <td width="100"> 500 </td> </tr><tr><td width="54"> </td> <td width="210"> </td> <td width="35"> </td> <td width="100"> 9,000 </td> <td width="53"> </td> <td width="214"> </td> <td width="32"> </td> <td width="100"> 9,000 </td> </tr><tr><td rowspan="2" width="54"> </td> <td rowspan="2" width="210"> </td> <td rowspan="2" width="35"> </td> <td width="100"> </td> <td rowspan="2" width="53"> </td> <td rowspan="2" width="214"> </td> <td rowspan="2" width="32"> </td> <td width="100"> </td> </tr><tr><td width="100"> </td> <td width="100"> </td> </tr></tbody></table>

Q5:

What is a ledger account?

Type: Very_short Difficulty: Easy

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Q6:

What do you mean by posting?

Type: Very_short Difficulty: Easy

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Q7:

What are the steps that are to be taken while posting into the ledger without journal entries?

Type: Short Difficulty: Easy

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Ledger

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Artificial Breathing (Mouth to Mouth Respiration)

Patients becomes unconscious sometimes because of accidents. It is difficult to breathe and patients needs artificial breathing. The patient of electric shock and drowning need the first aid of artificial breathing.

The steps of artificial breathing:

The steps of artificial breathing are as follows:

Lay the patient making lower part of the body slightly up . Keep the head a bit back, make the neck and trachea straight, extend neck and raise the chin.
Clear the air way (remove the foreign body from mouth and neck)
Open the mouth with the chin up with one hand, closing the nostril with thumb and index finger of another hand.
Blow the mouth of the patient by joining mouth to mouth so that chest of patient should be swollen with air.
Breathe mouth to mouth once in 3-4 seconds.
Let the wind come out after blown.
Continue this process till the patient breathe own-self.
Then transfer the patient to health institutions as far as possible.

Lesson

Primary Health Care and Safety Education

Subject

Enviroment Population and Health

Grade

Grade 9

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