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  • NCERT Solutions of Theory Base of Accounting Class 11th Accountancy (Commerce) Chapter 2

    Page No: 38

    Questions for Practice

    Short Questions

    1. Why is it necessary for accountants to assume that business entity will remain a going concern?

    Answer

    It is necessary for accountants to assume that business entity will remain a going concern because

    → It helps in recording fixed assets at their original cost and depreciation is charged on these assets without reference to their market value. For example: if a machinery is purchased which would last for next 5 years, the cost of this machinery will be spread over the next 5 years for calculating the net profit or loss of each year. The full cost machinery would not be treated as an expense in the year of its purchase itself.

    → It is also because of this concept that outside parties enter into long-term contracts with the enterprise, give loans and purchase the debentures and shares of enterprise.

    2. When should revenue be recognised? Are there exceptions to the general rule?

    Answer

    Revenue is recognised only when it is realised i.e., when a legal right to receive it arises. Thus credit sales are treated as revenue on the day sales are made and not when cash is received from the buyers. Similarly, rent for the month of March even if received in April month will be treated as revenue of the financial year ending 31st March.
    There are two exceptions to this rule:
    → In case of sales on installment basis, only the amount collected in installments is treated as revenue.
    → In case of long-term construction contracts, proportionate amount of revenue, based on part of the contracted completed by the end of the financial year is treated as realised.

    3. What is the basic accounting equation?

    Answer

    Assets = Liabilities + Capital

    4. The realisation concept determines when goods sent on credit to customers are to be included in the sales figure for the purpose of computing the profit or loss for the accounting period. Which of the following tends to be used in practice to determine when to include a transaction in the sales figure for the period. When the goods have been:
    (a) dispatched
    (b) invoiced
    (c) delivered
    (d) paid for

    Answer

    According to the realisation concept, revenue is recognised when a legal right to receive it arises. Therefore, when the goods are invoiced, it is treated as the transfer of ownership of goods from the seller to the buyer and hence the revenue is recognised.

    5. Complete the following work sheet:

    (i) If a firm believes that some of its debtors may ‘default’, it should act on this by making sure that all possible losses are recorded in the books. This is an example of the ___________ concept.
    ► conservatism

    (ii) The fact that a business is separate and distinguishable from its owner is best exemplified by the ___________ concept.
    ► business entity concept

    (iii) Everything a firm owns, it also owns out to somebody. This co-incidence is explained by the ___________ concept.
    ► dual aspect

    (iv) The ___________ concept states that if straight line method of depreciation is used in one year, then it should also be used in the next year.
    ► consistency

    (v) A firm may hold stock which is heavily in demand. Consequently, the market value of this stock may be increased. Normal accounting procedure is to ignore this because of the ___________.
    ► conservatism

    (vi) If a firm receives an order for goods, it would not be included in the sales figure owing to the ___________.
    ► revenue recognition

    (vii) The management of a firm is remarkably incompetent, but the firms accountants can not take this into account while preparing book of accounts because of ___________ concept.
    ► money measurement

    Long Answers

    1. ‘The accounting concepts and accounting standards are generally referred to as the essence of financial accounting’. Comment.

    Answer

    Financial accounting is concerned with the preparation of the financial statements and provides financial information to various accounting users. It is performed according to the basic accounting concepts like Business Entity, Money Measurement, Consistency, Conservatism, etc. These concepts allow various alternatives to treat the same transaction. For example, there are a number of methods available for calculating stock and depreciation, which can be followed by various firms. This leads to wrong interpretation of financial results by external users due to the problem of inconsistency and incomparability of financial results among different business entities. In order to mitigate inconsistency and incomparability and to bring uniformity in preparation of the financial statements, accounting standards are being issued in India by the Institute of Chartered Accountant of India. Accounting standards help in removing ambiguities and inconsistencies. Hence, accounting standards and accounting concepts are referred as the essence of financial accounting.

    2. Why is it important to adopt a consistent basis for the preparation of financial statements? Explain.

    Answer

    It is important to adopt a consistent basis for the preparation of financial statements because it helps in comparability of financial statements. For Example: if a firm choose straight line method for showing depreciation but in the next accounting period switched over to written down method then the results of this year cannot be compared to that of the previous years. However, it does not mean that firm cannot changes its accounting policies. A better method, if available which will lead to better presentation and better understanding of the financial results, the firm may adopt but it must be stated clearly by way of footnotes to enable the users of the financial statements to be aware of the changes.

    3. Discuss the concept-based on the premise ‘do not anticipate profits but provide for all losses’.

    Answer

    According to the Conservatism Principle, all anticipated loss should be recorded in books of accounts, but all anticipated gains should be ignored until they are recognized. For example, stock is valued at cost or market price, whichever is lower. If the market price is lower than the cost price, loss should be accounted; whereas, if the former is more than the latter, then this profit should not be recorded until unless the stock is sold. There are numerous provisions that are maintained based on the conservatism principle like, provision for discount to debtors, provision for doubtful bad debts, etc. This principle is based on the common sense and depicts pessimism. This also helps the business to deal uncertainty and unforeseen conditions.

    4. What is matching concept? Why should a business concern follow this concept? Discuss?

    Answer

    Matching Concept states that all expenses incurred during the year, whether paid or not, and all revenues earned during the year, whether received or not, should be taken into account while determining the profit of that year. For Example: When some expense such as insurance premium is paid partly for the next year also, the part relating to next year will be shown as expense only next year not this year.
    This concept is very important for correct determination of net profit. It is possible that in the same accounting period, the business may either pay or receive payments that may or may not belong to the same accounting period. This leads to either overcasting or under-casting of the profit or loss, which may not reveal the true efficiency of the business and its activities in the concerned accounting period. Similarly, there may be various expenditures like, purchase of machinery, buildings, etc. These expenditures are capital in nature and their benefits can be availed over a period of time. In such cases, only the depreciation of such assets is treated as an expense and should be taken into account for calculating profit or loss of the concerned year. Thus, it is very necessary for any business entity to follow the matching concept.

    5. What is the money measurement concept? Which one factor can make it difficult to compare the monetary values of one year with the monetary values of another year?

    Answer

    Money Measurement Concept states that only those transactions and events are recorded in accounting which are capable of being expressed in terms of money. An event even though may very important for business, will not be recorded in the books of accounts unless its effect can be measured in terms of money. For Example:  a business have 5 machines then this thing cannot be added up unless expressed in terms of money. In order to record this item, we must have to expressed it in monetary terms say Rs. 1,00,000. Thus, money measurement concept enables consistency in maintaining accounting records.

    But on the other hand, the adherence to the money measurement concept makes it difficult to compare the monetary values of one period with that of another. It is because of the fact that the money measurement concept ignores the changes in the purchasing power of the money, i.e. only the nominal value of money is concerned with and not the real value. What Rs 1 could buy 10 years back cannot buy today; hence, the nominal value of money makes comparison difficult. In fact, the real value of money would be a more appropriate measure as it considers the price level (inflation), which depicts the changes in profits, expenses, incomes, assets and liabilities of the business.
  • Extra Questions of Theory Base of Accounting Class 11th Accountancy (Commerce) Chapter 2

    QUESTIONS

    1. Consider the following data pertaining to Ananya Ltd:

    Particulars Rs.

    Cost of Machinery purchased on 1st April, 2012 5,00,000 Installation charges 50,000

    Market value as on 31st march, 2013 8,00,000

    While preparing the annual accounts, if the company values the machinery at Rs. 8,00,000 which principle is being violated by Ananya Ltd.?

    Ans. Historical cost concept.

    1. Accounting to which concept, all expenses incurred to earn revenue of a particular period should be charged against that revenue to determine the net income?

    Ans. Matching concept

    1. A business purchased goods for Rs. 2,00,000 and sold 75% of such goods during accounting year ended 31st March, 2013. The market value of remaining goods was Rs. 48,000. He valued closing stock at cost. Name the concept being violated in this situation.

    Ans. Prudence or conservatism

    1. Under which concept, Owner of business is treated as creditor to the extent of his capital?

    Ans. Business entity concept

    1. Financial statements of an entity are prepared at regular intervals in accordance with which accounting concept?

    Ans. Accounting period concept

    1. According to which concept, each accounting transaction has at least two effects?

    Ans. Dual aspect concept

    1. According to which convention, depreciation is being charged as per one particular method year after year?

    Ans. Consistency

    1. Which accounting convention takes into account all prospective losses but leaves all prospective Profits?

    Ans. Conservatism/prudence

    1. Name the concept under which the skills or quality of the management team is not disclosed in the financial statements.

    Ans. Money measurement concept

    1. Name the concept under which assets are recorded in books at the cost incurred for acquisition of such assets.

    Ans. Historical cost concept

    1. Name the concept under which advance received from the supplier is not taken as income or Sale.

    Ans. Revenue recognition concept

    1. Under which basis of accounting only cash transactions are recorded in the books?

    Ans. Cash basis of accounting.

  • Notes of Theory Base of Accounting Class 11th Accountancy (Commerce) Chapter 2

    Notes

    THEORY BASE OF ACCOUNTING

    Learning Objectives

    After studying this chapter, students will be able to:

    • Describe the meaning of Accounting Assumptions and Accounting Principles.
    • Explain the Accounting Standard and IFRS along with their objectives.
    • Describe the Bases of Accounting.
    • Distinguish between Cash Basis of Accounting and Accrual Basis of Accounting

    Main objective of accounting is to provide appropriate, useful and reliable information about the financial performance of the business to its various users to enable them in judicious decision-making. This objective can be achieved only when accounting records are maintained on the basis of uniform rules and principles.

    Accounting principles, concepts and conventions are known as Generally Accepted Accounting Principles (GAAP). These principles are the base of Accounting. Generally Accepted Accounting Principles (GAAP) refers to the rules or guidelines adopted for recording and reporting of business transactions, in order to bring uniformity and consistency in the preparation and the presentation of financial statements.

    These principles have evolved over a long period of time on the basis of experiences of the accountants, customs, legal decisions etc., and which are generally accepted by the accounting professionals.

    FUNDAMENTAL ACCOUNTING ASSUMPTIONS

    1. Going Concern Assumption :This concept assumes that an enterprise has an indefinite life or existence. It is assumed that the business has neither intention to liquidate nor to scale down its operations significantly.

    Relevance :

    1. Distinction is made between capital expenditure and revenue expenditure.
    2. Classification of assets and liabilities into current and non-current.
    3. Depreciation is charged on fixed assets and fixed assets appear in the Balance Sheet at book value, without having reference to their market value.
    4. Consistency Assumption : According to this assumption, accounting practices once selected and adopted, should be applied consistently year after year. This will ensure a meaningful study of the performance of the business for a number of years.

    Consistency of assumption does not mean that particular practices, once adopted, cannot be changed. The only requirement is that when a change is desirable, it should be fully disclosed in the financial statements along with its effect on income statement and Balance Sheet.

    Any accounting practice may be changed if the law or Accounting standard requires so, to make the financial information more meaningful and transparent.

    Relevance : It helps the management in decision-making by utilizing the comparable financial information.

    1. Accrual Assumption :Accrual concept applies equally to revenue and expenses. As per this assumption, all revenue and costs are recognized when they are earned or incurred.

    It is immaterial, whether the cash is received or paid at the time of transaction or later date e.g., if a credit sale (Credit for two months) for Rs. 15,000 is made on 15th Feb. 2013, then the revenue earned is to be recorded on 15th Feb. 2013, not on the date of cash realized, i.e., after two months. In case of Expenses, if at the end of the year the two months salary is due but not paid, then the expenses of salary will be recorded in the current year in which salary is due, not in the next year in which it will be paid.

    Relevance : Earning of a revenue and consumption of a resource (expenses) can be accurately matched to a particular accounting period.

    ACCOUNTING PRINCIPLES

    1. Accounting Entity : An entity has a separate existence from its owner. According to this principle, business is treated as an entity, which is separate and distinct from its owner. Therefore transactions are recorded; analyzed and financial statements are prepared from the business point of view and not of the owner.

    The owner is treated as a creditor (Internal liability) for his investment in the business, as if the firm has borrowed from its owner instead of the outside parties. Interest on capital is treated as expense like any other business expense. His private expenses are treated as drawings leadings to reduction in capital.

    1. Money Measurement Principle : According to this principle, only those transactions that are measured in money or can be expressed in term of money are recorded in the books of accounts of the enterprises. Non-monetary events like death of any employee/Manager, strikes, disputes etc., are not recorded at all, even though these also affect the business operations significantly.

    Limitation :

    1. It ignores qualitative aspect e.g., efficient human resources (Assets), satisfied customers (Assets) and dishonest employee (liabilities).
    2. Value of money (currency) is not stable.

    To make accounting records simple, relevant, understandable and homogeneous, facts are expressed in a common unit of measurement- money.

    1. Accounting Period Principle : According to this principle, the whole indefinite life of an enterprise is divided into parts, known as accounting period.

    Accounting period is defined as interval of time, at the end of which the profit and loss account and balance sheet are prepared, so that the performance is measured at regular intervals and decision can be taken at the appropriate time. Accounting period is usually a period of one year and that year may be financial year or calendar year.

    Relevance :

    1. This Assumption requires showing the allocation of expenses between Capital and Revenue.
    2. Portion of Capital Expenditure that is consumed during the current year is charged to Income statement and rest of the portion i.e., Unconsumed portion is shown as an asset in the Balance Sheet.
    3. As per income tax law, tax on income is calculated on annual basis from 1st April to 31st March (Financial Year)
    4. Timely action for corrective measures can be taken by the Management.
    5. Full Disclosure Principle : According to this principle, apart from legal requirements all significant and material information relating to the economic affairs of the entity should be completely disclosed in its financial statements and accompanying notes to accounts.

    The financial statements should act as means of conveying and not concealing the information. Disclosure of information will result in better understanding and the parties may be able to take sound decisions on the basis of the information provided.

      1. ., footnotes such as :
        1. Contingent liabilities in respect to a claim of a very big amount against the business are pending in a Court of Law.
        2. Change in the method of providing depreciation.
        3. Market value of investment.
    1. Materiality Principle : Disclosure of all material facts is compulsory but it does not imply that even those figures which are irrelevant are to be included in financial statements. According to this principle, only those items or information should be disclosed that have material effect and relevant to the users. So, item having an insignificant effect or being irrelevant to user need not be disclosed separately, these may be merged with other item.

    If the knowledge of any information may affect the user’s decision, it is termed as material information.

    It should be noted that an item material for one enterprise may not be material for another enterprise. e.g., an item of expenses Rs. 50,000 is material for an enterprise having turnover of Rs. 100 crore.

    1. Prudence Principle : According to this principle, profit in anticipation should not be recorded but loss in anticipation should immediately be recorded. The objective of this principle is not to overstate the profit of the enterprise in any case. When different equally acceptable alternative methods are available, the method which having least favourable immediate effect on profit should be adopted, e.g.,
      1. Valuation of stock at cost or realizable values, whichever is lower.
      2. Provision for doubtful debts and provision for discount on debtors is made.
    2. Cost Principle : According to this Principle, an asset is recorded in the books of accounts at its original cost comprising cost of acquisition and all expenditure incurred for making the assets ready to use.

    This cost becomes the basis of all subsequent accounting transactions for the asset, since the acquisition cost relates to the past, it is referred to as Historical cost. Example: Machinery purchased for Rs. 1,50,000 in cash and Rs. 20,000 was spent on installation of machine then Rs. 1,70,000 be recorded as cost of machine in the books and depreciation will be charged on this cost. If market value of machine due to inflation has gone upto Rs. 2,00,000 then the increased value will not be recorded. This cost is systematically reduced from year after year by charging depreciation and the assets are shown in the balance sheet at book value (cost-depreciation).

    1. Matching Principle : According to this principle, all expenses incurred by any enterprises during an accounting period are matched with the revenue recognized during the same period.

    The matching principle facilitates to ascertain the amount of profit or loss incurred in a particular period by deducting the related expenses from the revenue recognized that period.

    The following treatment of expenses and revenue are done due to matching principle:

      1. Ascertainment of Prepaid Expenses.
      2. Ascertainment of Income received in advance.
      3. Accounting of closing stock.
      4. Depreciation charged on fixed assets.
    1. Dual Aspect Principle : According to this principle, every business transaction has two aspects–a debit and a credit of equal amount. In other words, for every debit there is a credit of equal amount in one or more accounts and vice-versa.

    The system of recording transaction based on this principles is called as ‘‘Double Entry System’’.

    Due to this principle, the two sides of Balance Sheet are always equal and the following accounting equation will always hold good at any point of time.

    Assets = Liabilities + Capital

    Example : Ram started business with cash Rs. 1,00,000. It increases cash in assets side and capital in liabilities side by Rs. 1,00,000.

    Assets Rs. 1,00,000 = Liabilities + Capital Rs. 1,00,000

    BASES OF ACCOUNTING

    There are two bases of ascertaining profit or loss, namely (1) Cash Basis, and (2) Accrual Basis.

    1. Cash Basis of Accounting : Under this system of accounting transactions are recorded in the books of accounts only on the receipt/ payment of cash. The income is calculated as the excess of actual cash receipts (in respect of sale of goods, service, properties etc.) over actual cash payments (regarding purchase of goods, expenses, rent, electricity, salaries etc.)

    Entry is not recorded when a payment or receipt merely due i.e.,

    outstanding expenses, Accrued income are not treated. This method is contrary to the matching principle.

    1. Accrual Basis of Accounting :Under this system of accounting, revenue and expenses are recorded when they are recognized i.e., Income is recorded as Income when it is accrued (when transaction takes place) irrespective of fact whether cash is received or not. Similarly expenses are recorded when they are incurred or become due and not when the cash is paid for them.

    Under this system, expenses such as outstanding expenses, prepaid expenses, accrued income and received in advance are identified and taken into account.

    Under the companies Act 1956, all companies are required to maintain their accounts according to accrual basis of accounting.

    Difference between accrual basis of accounting and cash basis of accounting

    Basis Accrual Basis of Accounting Cash Basis of Accounting

    1. Recording Both cash and credit trans- Only cash transactions are recorded. of transactions actions are recorded.
    2. Profit or Loss Profit or Loss is ascertained Correct profit/loss is not ascertained

    correctly due to complete because it records only cash record of transactions. transactions

    1. Distinction This method makes a dis- This method does not make a between Capital tinction between capital and distinction between capital and and Revenue and revenue items. revenue nature items.
    2. Legal position This basis is recognized This basis is not recognized under under the companies Act the companies Act. 1956.

    1956

    ACCOUNTING STANDARDS : CONCEPT AND OBJECTIONS

    The accounting principles or GAAP in the form of concepts and conventions have been developed to bring comparability and uniformity in the financial statements. But GAAP also allow a large number of alternative treatments for the same item. Different organizations may adopt different accounting policies for the same transaction or an organization may follow different accounting policies for the same item over different accounting periods. As a result, the financial statements become inconsistence and incomparable.

    So it was felt that certain minimum standards should be universally applicable, so that the accounting statements have the qualitative characteristics of realiability, relevance, understandability and comparability.

    International Accounting Standard Committee (IASC) was set up in 1973. (Now renamed as International financial Reporting Committee IFRC). The Institute of Chartered Accountants of India (ICAI) and the Institute of Cost and Works Accountants of India (ICWAI) are members of this committee. ICAI set up the Accounting Standard Board (ASB) in 1977 to identify the areas in which uniformity in accounting required. ASB prepares and submits a draft accounting standard to the Council of ICAI. The Council of ICAI issues the draft for the comments to the Govt., industry and professionals etc. After due

    consideration on comments received, the Council of ICAI notifies it for its use in financial statements.

    Concept of Accounting Standards

    Accounting standards are written statements, issued from time-to- time by institutions of accounting professionals, specifying uniform rules or practices for drawing the financial statements.

    Objectives of Accounting Standards

      1. Accounting standards are required to bring uniformity in accounting practices and policies by proposing standard treatment in preparation of financial statements.
      2. To improve realiability of the financial statement :Accounts prepared by using accounting standards are reliable for various users, because these standards create a sense of confidence among the users.
      3. To prevent frauds and manipulation by codifying the accounting methods and practices.
      4. To Help Auditors : Accounting standards provide uniformity in accounting practices, so it helps auditors to audit the books of accounts.

    IFRS International Financial Reporting Standards

    This term refers to the financial standard issued by International Accounting standards Board (IASB). It is the process of improving the financial reporting Internationally to help participants in the various capital markets of the world and other users. Numbers of IFRS issued so far is 9.

    IFRS Based financial Statements

    Following financial statements are produced under IFRS:

    1. Statement of financial position: The elements of this statement are
      1. Assets (b) Liability C. Equity
    2. Comprehensive Income statement: The elements of this statement are
      1. Revenue (b) Expense
    3. Statement of changes in Equity
    4. Statement of Cash flow
    5. Notes and significant accounting policies

    Main difference between IFRS and IAS (Indian Accounting Standards)

    1. IFRS are principle based while IAS are rule based.
    2. IFRS are based on Fair Value while IAS are based on Historical Cost.

     

  • CBSE Accountancy Study Materials Class 11th (Commerce) | Notes, Questions

    Chapter 1 – Introduction to Accounting Class 11th Accountancy (Commerce)
    Chapter 2 – Theory Base of Accounting Class 11th Accountancy (Commerce)
    Chapter 3 – Recording of Transactions – I Class 11th Accountancy (Commerce)
    Chapter 4 – Recording of Transactions – II Class 11th Accountancy (Commerce)
    Chapter 5 – Bank Reconciliation Statement Class 11th Accountancy (Commerce)
    Chapter 6 – Trial Balance and Rectification of Errors Class 11th Accountancy (Commerce)
    Chapter 7 – Depreciation, Provisions and Reserves Class 11th Accountancy (Commerce)
    Chapter 8 – Bills of Exchange Class 11th Accountancy (Commerce)

    Financial Accounting Part II
    Chapter 1- Financial Statements – I Class 11th Accountancy (Commerce)
    Chapter 2- Financial Statements Class 11th Accountancy (Commerce)
    Chapter 3- Accounts from Incomplete Records Class 11th Accountancy (Commerce)
    Chapter 4- Accounting for Not-for-Profit Organisation Class 11th Accountancy (Commerce)
    Chapter 5- Applications of Computers in Accounting Class 11th Accountancy (Commerce)
    Chapter 6- Computerized Accounting System Class 11th Accountancy (Commerce)
    Chapter 7- Structuring Database for Accounting Class 11th Accountancy (Commerce)
    Chapter 8- Accounting System Using Database Management System Class 11th Accountancy (Commerce)

  • NCERT Solution of Introduction to Accounting Class 11th Accountancy (Commerce)

    Page No: 19

    Questions for Practice

    Short Answers

    1. Define Accounting.

    Answer

    Accounting is the art of recording, classifying, summarising and communicating financial information to users for correct decision making.

    2. State what is end product of financial accounting?

    Answer

    The end product of financial accounting are Trading account, Profit and loss account and Balance sheet.

    3. Enumerate main objectives of accounting.

    Answer

    The main objectives of accounting are:
    → To keep a systematic record of all business transactions
    → To determine the profit earned or loss incurred during an accounting period by preparing profit and loss account
    → To ascertain the financial position of the business at the end of each accounting period by preparing balance sheet
    → To assist management for decision making, effective control, forecasting, etc.
    → To assess the progress and growth of business from year to year
    → To detect and prevent errors and frauds
    → To communicate information to various users

    4. List any five users who have indirect interest in accounting.

    Answer

    The five users who have indirect interest in accounting are:
    • Trade associations
    • Labour unions
    • Customers
    • Lenders and Financial Institutions
    • Tax authorities

    5. State the nature of accounting information required by long-term lenders.

    Answer

    Long term lenders are interested in repaying capacity of the business, profitability, liquidity, operational efficiency, potential growth of business.

    6. Who are the external users of information?

    Answer

    External users of information are the individual or the organisations that have direct or indirect interest in the business firm, however, are not a part of management. They do not have direct access to the internal data of the firm and uses published data or reports like profit and loss accounts, balance sheets, annual reports, press releases, etc. Some examples of external users are government, tax authorities, labour unions, etc.

    7. Enumerate informational needs of management.
    Answer
    The informational needs of management:

     

    → For Planning: Management would like to know whether sales are increasing or decreasing also the speed of increase in the cost of production which helps the management in estimating future sales and expenses.
    → For Decision making: Management needs information to take number of decisions such as what will be the selling price of goods and how much discount they should offer.
    → For Controlling: Management would like to know that cost incurred is manufacturing the product is reasonable and that no department is overspending.
    8. Give any three examples of revenues.

    Answer

    Three examples of revenue are given below.
    • Sales revenue
    • Interest received
    • Dividends

    9. Distinguish between debtors and creditors.

    Answer

    Basis of difference
    Debtors
    Creditors
    Meaning Persons or organisations that are liable to pay money to a firm are called debtors. Persons or organisations to whom the firm is liable to pay money are called creditors.
    Nature They have debit balance to the firm. They have credit balance to the firm.
    Payment Payments are received from them. Payments are made to them.
    Shown They are shown as assets in the Balance sheet under Current Assets. They are shown as liabilities in the Balance Sheet under Current Liabilities.

    10. ‘Accounting information should be comparable’. Do you agree with this statement? Give two reasons.

    Answer

    Yes, accounting information should be comparable because:

    → Comparability is needed to make inter-firm comparisons, i.e., to find out how a firm has performed as compared to the other firms.

    → Comparability is needed to make inter-period comparisons, i.e., to find out how it has performed as compared to the previous years.

    11. If the accounting information is not clearly presented, which of the qualitative characteristic of the accounting information is violated?

    Answer

    If the accounting information is not clearly presented, then it will violate the ‘Reliability and Understandability’ qualitative characteristics of accounting because if accounting information is not clearly presented then it will not be reliable and also cannot be understood easily.

    12. The role of accounting has changed over the period of time”- Do you agree? Explain.

    Answer

    The role of accounting has now shifted from that of a mere recording of business transactions to that of providing information to managers and other various interested parties in order to help them in making appropriate decisions. It now becomes an information system.

    13. Giving examples, explain each of the following accounting terms:
    • Fixed assets
    • Revenue
    • Expenses
    • Short-term liability
    • Capital

    Answer

    • Fixed Assets: Fixed Assets refers to those assets which are held for continued use in the business for the purpose of producing goods and services and not meant for resale. Examples: Plant and Machinery, Land and Building etc.

    • Revenue: Revenues refer to the amount received from day to day activities of the business, likesale proceeds of goods and rendering services to the customers. Example: Commission received, dividend, royalty etc.

    • Expenses: Expense is the cost incurred in producing and selling the goods and services. Example: wages, depreciation, salaries etc.

    • Short-term liability: Those liabilities which are to be paid in near future (normally within one year). Example: Bank Overdraft, Bills payable etc.

    • Capital: It refers to the amount invested by the proprietor in a business enterprise. It is the amount with the help of which goods and assets are purchased in the business.

    14. Define revenues and expenses?

    Answer

    Revenues is the income of a regular nature such as receipts from sale of goods, rent, commission etc.
    Expense is the cost incurred in producing and selling the goods and services.

    15. What is the primary reason for the business students and others to familiarise themselves with the accounting discipline?

    Answer

    Every monetary transaction must be recorded in such a manner that various accounting users must understand and interpret these results in the same manner without any ambiguity. The primary reason to study accounting discipline because it helps in the learning:
    • the various aspects of accounting.
    • how to maintain books of accounts.
    • how to summarise accounting information.
    • how to interpret the accounting information with relative accuracy.

    Long Answers

    1. What is accounting? Define its objectives.

    Answer

    Accounting is the art of recording, classifying , and summarising in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof.
    Objectives of Accounting are:

    → To keep systematic record of business transactions: The main objective of accounting is to keep complete record of business transaction according to specified rules. It helps to avoid the possibility of errors and fraud.

    → To calculate Profit and loss: Accounting helps in ascertaining the net profit or loss suffered on account of business transaction during a particular period. For this purpose trading and profit and loss account are prepared. It gives information regarding how much of goods have been purchased and sold, expenses incurred and amount earned during a year.

    → To ascertain the financial position of the business: Ascertaining profit or loss is not sufficient for a businessman. The businessman must also know the financial health of the business. This purpose is served by preparing the balance sheet that facilitates in ascertaining the true financial position of the business.

    → To ascertain the progress of business from year to year: Accounting helps in assessing the progress of business from year to year, as accounting facilitates the comparison both inter-firm as well as intra-firm.

    → To prevent and detects errors and frauds.

    → To Provide informations to various parties: Another main objective accounting is to communicate financial and accounting information to various users including both internal and external users like owners, management, government, labour, tax authorities, etc. The information helps them in taking sound and judicious decisions about the business entity.

    2. Explain the factors, which necessitated systematic accounting.

    Answer
    The factors that necessitated systematic accounting are given below.

    → Recording of financial transactions only: Only those transactions and events are recorded in accounting which are of financial character. There are so many events which are important for business but cannot be expressed in terms of money will not be recorded in accounting such as strike by employees etc.

    → Recording in terms of money only: Each business transactions are recorded in terms of money only. For example, if a business possess 300 chairs and 100 tables, then their monetary values is recorded in the books, i.e. 300 chairs costing Rs 60,000, 100 tables costing Rs 50,000. Thus the total value of assets is Rs 1,10,000.

    → Recording: Accounting is the art of recording business transactions according to some specified rules. In a small business, all transaction are recorded in a book called ‘Journal’ but when the transactions becomes large the journal is further subdivided into various subsidiary books.

    → Classifying: After recording the transaction is Journal and subsidiary books, the transactions are classified and posted under their respective accounts. The books in which various accounts are opened is called ‘Ledger’.

    → Summarising: All business transactions are summarised in the form of Trial Balance, Trading Account, Profit and Loss Account and Balance Sheet that provides necessary information to various users.

    → Interpretation of the results: The results of the business are presented in form of graphs, statements, charts so that interested parties such as proprietors, managers, creditors etc. can have full information about the profitability and the financial position of the business.

    3. Describe the informational needs of external users.

    Answer

    The various external users and their needs are:

    • Investors and potential investors: information on the risks and return on investment;

    • Unions and employee groups: information on the stability, profitability and distribution of wealth within the business;

    • Lenders and financial institutions: information on the creditworthiness of the company and its ability to repay loans and pay interest;

    • Suppliers and creditors-information on whether amounts owed will be repaid when due, and on the continued existence of the business;

    • Customers-information on the continued existence of the business and thus the probability of a continued supply of products, parts and after sales service;

    • Government and other regulators- information on the allocation of resources and the compliance to regulations;

    • Social responsibility groups, such as environmental groups-information on the impact on environment and its protection;

    • Competitors: information on the relative strengths and weaknesses of their competition and for comparative and benchmarking purposes.

    4. What do you mean by an asset and what are different types of assets?

    Answer

    Any valuable thing that has monetary value, owned by a business is called an asset. Example: Building, stock, furniture etc.

    Different types of asset are:

    → Fixed Assets- These are those assets that are held for the continued use in the business for the purpose of producing goods and services. These assets are not meant for sale, For example, land, building machinery, etc.

    → Current Assets- These are those assets which are meant for sale or which the management would want to convert into cash within one year. For example, cash, debtors, stock, etc.

    5. Explain the meaning of gain and profit. Distinguish between these two terms.

    Answer

    Profit is the excess of total revenues over total expenses of a business enterprise for an accounting period whereas Gain is the monetary benefit, profit or advantage resulting from events or transactions which are incidental to business such as sale of fixed assets.

    6. Explain the qualitative characteristics of accounting information.

    Answer

    The qualitative characteristics of accounting information are:

    → Reliability: Accounting information must be reliable, so that business owners can be reasonably assured that accounting information presents an accurate picture of the company. All accounting information is verifiable and can be verified from the source document (voucher), via cash memos, bills, etc. Hence, the available information should be free from any errors and unbiased.

    → Relevance: It means that essential and appropriate information should be easily and timely available and any irrelevant information should be avoided. The users of accounting information need relevant information for decision making, planning and predicting the future conditions.

    → Understandability: Accounting information should be presented in such a way that every user is able to interpret the information without any difficulty in a meaningful and appropriate manner.

    → Comparability: It allows business owners to compare accounting information of a current year with that of the previous years. Comparability enables intra-firm and inter-firm comparison. This assists in assessing the outcomes of various policies and programmes adopted in different time horizons by the same or different businesses. Further, it helps to ascertain the growth and progress of the business over time and in comparison to other businesses.

    7. Describe the role of accounting in the modern world.

    Answer

    The role of accounting has been changing over the period of time. In the modern world, the role of accounting is not only limited to record financial transactions but also to provide a basic framework for various decision making, providing relevant information to various users and assists in both short run and long run planning. The role of accounting in the modern world are given below.

    → Assisting management- Management uses accounting information for short term and long term planning of business activities, to predict the future conditions, prepare budgets and various control measures.

    → Comparative study- In the modern world, accounting information helps us to know the performance of the business by comparing current year’s profit with that of the previous years and also with other firms in the same industry.

    → Substitute of memory- In the modern world, every business incurs large number of transactions and it is beyond human capability to memorise each and every transaction. Hence, it is very necessary to record transactions in the books of accounts.

    → Information to end user- Accounting plays an important role in recording, summarising and providing relevant and reliable information to its users, in form of financial data that helps in decision making.

  • Notes Of Introduction to Accounting Class 11th Accountancy (Commerce)

    Introduction

    Accounting is the essential part of business, as it keeps the proper records of business transactions.

    Learning Objectives

    After studying the chapter, you will be able to:  Explain the Accounting alongwith its objectives.

     Explain the advantages & limitations of accounting.

     Explain the users of accounting information and their needs.

     Explain the basic accounting terms.

    Suggested Teaching Method:

    Discussion Method

    Meaning of Accounting

    Accounting is an information system that provides accounting information to the users for correct decision-making.

    “Accounting is the art of recording, classifying and summarising in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof..” Objectives of Accounting

    1. To maintain systematic and complete record of business transactions.

    2. To know profitabilities of business by calculating profit or loss.

    3. To ascertain the Financial position of business.

    4. To provide useful information to various users.

    Interested users/parties of Accountings informations and their Needs There are number of users interested in knowing about the financial soundness and the profitability of the business.

    Users Classification Information the user want Internal

    1. Owner Return on their investment, financial health of their company/business.

    2. Management To evaluate the performance to take various decisions.

    External 1. Investors and Safety and growth of their investments, potential investors future of the business.

    2. Creditors Assessing the financial capability, ability of the business to pay its debts.

    3. Lenders Repaying capacity, credit worthiness.

    4. Tax Authorities Assessment of due taxes, true and fair disclosure of accounting information,

    5. Employees Profitability to claim higher wages and bonus, whether their dues (PF, ESI, etc.) deposited regularly.

    6. Others Customers, Researchers etc., may seek different information for different

    reasons.

    Qualitative Characteristics of Accounting Information Accounting information is useful for interested users only if it posses the following characteristics:

    1. Realiability : Means the information must be based on facts and be verified through source documents by anyone. It must be free from bias.

    2. Relevance : To be relevant, information must be available in time and must influence the decisions of users by helping them form prediction about the outcomes.

    3. Understandability: The information should be presented in such a manner that users can understand it well.

    4. Comparability: The information should be disclosed in such a manner that it can be compared with previous years figures of business itself and other firm’s data.

    Limitations of Accounting

    The accounting information suffers from the following limitations: 1. Based on historical data

    2. Not free from bias

    3. Qualitative information not shown

    4. Ignores price level changes

    5. Window Dressing

    BASIC ACCOUNTING TERMS

    Business Transaction

    An economic activity that affects financial position of the business and can be measured in terms of money e.g., sale of goods, paying for expenses etc.

    Voucher

    The documentary evidence in support of a transaction is known as voucher.

    For example, if we buy goods for cash we get cash memo, if we buy on credit, we get an invoice, when we make a payment, we get a receipt and so on.

    Capital

    Amount invested by the owner in the firm is known as capital. It may be brought in the form of cash or assets by the owner.

    Drawings

    The money or goods or both withdrawn by owner from business for personal use, is known as drawings. Example: Purchase of car for wife by withdrawing money from business.

    Assets

    Assets are valuable and economic resources of an enterprise useful in its operations. Assets can be broadly classified as :

    1. Current Assets : Current Assets are those assets which are held for short period and can be converted into cash within one year. For example: Debtors, stock etc.

    2. Non-Current Assets : Non-Current Assets are those assets which are hold for long period and used for normal business operation. For example: Land, Building, Machinery etc.

    3. Tangible Assets : Tangible Assets are those assets which have physical existence and can be seen and touched. For Example: Furniture, Machinery etc.

    4. Intangible Assets : Intangible Assets are those assets which have no physical existence and can be feel by operation. For example: Goodwill, Patent, Trade mark etc.

    Liabilities :

    Liabilities are obligations or debts that an enterprise has to pay after some time in the future.

    Liabilities can be classified as :

    1. Current Liabilities : Current Liabilities are obligations or debts that are payable within a period of one year. For Example: Creditors, Bill Payable etc.

    2. Non-Current Liabilities : Non-Current Liabilities are those obligations or debts that are payable after a period of one year. Example: Bank Loan, Debentures etc.

    RECEIPTS

    1. Revenue Receipts : Revenue Receipts are those receipts which are occurred by normal operation of business like money received by sale of business products.

    2. Capital Receipts : Capital Receipts are those receipts which are occurred by other than business operations like money received by sale of fixed assets.

    Expenses

    Costs incurred by a business for earning revenue are known as expenses.

    For example: Rent, Wages, Salaries, Interest etc.

    Expenditure

    Spending money or incurring a liability for acquiring assets, goods or services is called expenditure. The expenditure is classified as :

    1. Revenue Expenditure : If the benefit of expenditure is received within a year, it is called revenue expenditure. For Example: Rent, Interest etc.

    2. Capital Expenditure : If benefit of expenditure is received for more than one year, it is called capital expenditure. Example: Purchase of Machinery.

    3. Deferred Revenue Expenditure : There are certain expenditures which are revenue in nature but benefit of which is derived over number of years. For Example: Huge Advertisement Expenditure.

    Profit

    The excess of revenues over its related expenses during an accounting year is profit.

    Profit = Revenue – Expenses

    Gain

    A non-recurring profit from events or transactions incidental to business such as sale of fixed assets, appreciation in the value of an asset etc.

    Loss

    The excess of expenses of a period over its related revenues is termed as loss.

    Loss = Expenses – Revenue

    Goods

    The products in which the business deal in. The items that are purchased for the purpose of resale and not for use in the business are called goods.

    Purchases

    The term purchases is used only for the goods procured by a business for resale. In case of trading concerns it is purchase of final goods and in manufacturing concern it is purchase of raw materials. Purchases may be cash purchases or credit purchases.

    Purchase Return

    When purchased goods are returned to the suppliers, these are known as purchase return.

    Sales

    Sales are total revenues from goods sold or services provided to customers.

    Sales may be cash sales or credit sales.

    Sales Return

    When sold goods are returned from customer due to any reason is known as sales return.

    Debtors

    Debtors are persons and/or other entities to whom business has sold goods and services on credit and amount has not received yet. These are assets of the business.

    Creditors

    If the business buys goods/services on credit and amount is still to be paid to the persons and/or other entities, these are called creditors. These are liabilities for the business.

    Bill Receivable

    Bill Receivable is an accounting term of Bill of Exchange. A Bill of Exchange is Bill Receivable for seller at time of credit sale.

    Bill Payable

    Bill Payable is also an accounting term of Bill of Exchange. A Bill of Exchange is Bill Payable for purchaser at time of credit purchase.

    Discount

    Discount is the rebate given by the seller to the buyer. It can be classified as :

    1. Trade Discount : The purpose of this discount is to persuade the buyer to buy more goods. It is offered at an agreed percentage of list price at the time of selling goods. This discount is not recorded in the accounting books as it is deducted in the invoice/cash memo.

    2. Cash Discount : The objective of providing cash discount is to encourage the debtors to pay the dues promptly. This discount is recorded in the accounting books.

    Account

    Account refers to a summarised record of relevant transactions of particular head at one place.

    Income

    Income is a wider term, which includes profit also. Income means increase in the wealth of the enterprise over a period of time.

    Stock

    The goods available with the business for sale on a particular date is known as stock.

    Cost

    Cost refers to expenditures incurred in acquiring manufacturing and processing goods to make it saleable.

  • TEXT-BASED QUESTIONS SOLVED Of The Story of My Life Novel Class 10th English

     QUESTIONS ON THEME AND PLOT

    Q1. Evaluate Helen Keller’s ‘The Story of My Life’ as an autobiography, describing the struggles and achievements of her life.

    Ans. Helen Keller’s famous autobiography ‘The Story of My Life’ explores the challenges she faced as a deaf and dumb child and her struggles of communicating with the world. The autobiography was dedicated to Alexander Graham Bell. He had taken a personal interest in Helen’s blindness and deafness. Helen Keller also shows her gratitude to her wonderful teacher Miss Sullivan. Helen Keller was born on a plantation in Tuscumbia, Alabama, on June 27, 1880 to Captain Keller. She contracted an illness which left her deaf and blind. By the age of seven, Helen had over sixty home signs to communicate with her family. In 1886, Helen Keller’s mother sent her to Dr. Chisolm and Graham Bell. Bell advised her parents to contact Perkins Institute for the Blind. The advent of Miss Sullivan was the most important event in her life. Anne Sullivan arrived in Keller’s house in March, 1887. She immediately began to teach Helen to communicate by spelling words into her hand. Gradually, she learnt from Miss Sullivan the names of all the familiar objects in her world.

    The autobiography describes graphically Helen’s herculean efforts to get an education. She entered The Cambridge School for Young Ladies before gaining admittance to Radcliffe College in 1990. She graduated from Radcliffe at the age of 24, in 1904. She was the first person to earn a Bachelor of Arts degree. One of Keller’s earliest pieces of writing was ‘The Frost King’ (1891) at the age of eleven.

    There were allegations that the story had been plagiarised from Margaret Canby’s ‘The Frost Fairies’. At the age of 22, Keller published ‘The Story of My Life (1903), written during her time in college. Keller depended on books for pleasure and wisdom. She started with ‘Little Lord Fauntleroy’. She went on to read ‘‘Greek Heroes’’, La Fontaine’s ‘‘Fables’’, Howthorne’s ‘‘Wonder Book’’, ‘‘Bible Stories’’, Lamb’s Tales from Shakespeare, ‘‘The Arabian Nights’’ and ‘‘Robinson Crusoe. In ‘The Story of My Life’ Helen also writes about her pleasures and amusements. Swimming, rowing, canoeing on moonlight nights and sailing were her favourite amusements.

    Helen Keller had a sixth sense – ‘a soul sense’ which could see, hear, feel all in one. She loved to visit museums and art stores. Music and theatre thrilled her. In the end, the autobiography describes the important persons whom she valued more472 Q ENGLISH-COMMUNICATIVE—LONG READING TEXTS–X than anything else in life. They were Bishop Brooks, Henry Drummond, Dr. Everett Hale, Dr. Alexander Graham Bell, Mrs. Hutton, Dean Howell’s and of course, Mark Twain. These were the persons and friends who had made the story of her life.

    They turned her limitations into beautiful privileges and achievements.

    Q2. Describe the theme of Helen Keller’s ‘The Story of My Life’.

    Ans. ‘The Story of My Life’ is based on the value of perseverance. It also glorifies the tireless and undying spirit of overcoming insurmounting hurdles and obstacles in life. Due to sheer perseverance, a deaf and dumb child Helen Keller learnt to communicate and interact with the outerward in a meaningful way. There is no doubt that at moments she felt helpless and frustrated but Helen was determined to succeed. She was a wonderful fighter.

    Helen Keller overcame the seemingly insurmountable obstacles and blindness.

    She became an icon of perseverance and untiring struggle throughout the world.

    The autobiography ‘The Story of My Life’ was written when she was only 22 years old. Her autobiography ‘The Story of My Life’ still motivates and guides thousands of those unfortunate blind and deaf children for whom there is only darkness and silence in the world. She lived in her isolated world until Miss Sullivan came to open up a world of communication to her. Anne taught her manual sign language, braille and lip-reading. Helen’s achievements are awesome. She had a thirst for knowledge and her love for learning and books was intense. It is quite amazing how she could lead a productive and purposeful life with all her handicaps.

    Another important theme of the autobiography is the message that even the blind and the deaf can lead a wholesome, purposeful and exciting life. Helen Keller set an example for all the physically challenged, especially the deaf and the dumb.

    She became the first blind and deaf to earn a bachelor degree. She enjoyed reading Shakespeare, Dickens and had good grounding in Greek and Latin. She read almost all the leading French and German writers. She loved swimming, sailing, canoeing, visiting mountains and beaches. She had an inner eye that could feel the beautiful sights, sounds, inner and smells of Nature. She loved the company of the famous and great personalities of her times such as Alexander Graham Bell and Mark Twain.

    Q3. Describe the plot or the structure of Helen Keller’s ‘The Story of My Life’.

    Ans. Helen Keller’s ‘The Story of My Life’ was published in 1903 when she was at the age of twenty two. It includes the story of her life and was written during her time in Redcliffe College. The story of Keller’s ability to communicate despite of her insurmountable handicaps immediately fascinate people. Her story gives us an idea of what it means to be both deaf and blind. She faces extraordinary difficulties, limitations and handicaps with courage and grace. The plot or the storyline of ‘The Story of My Life’ covers only her childhood and young womanhood. The story of Helen Keller’s life is incomplete as she had more than sixty years yet to live. Her story serves as a model for what the physically disabled can accomplish. The storyline starts with the mysterious illness that left her deaf and dumb when she was just one and a half years old. The advent of Miss Sullivan changed the very course of her life. The first five chapters describe how Miss Sullivan taught her words by spelling them into her hands. In this way, she learnt words like ‘‘d-o-l-l’’, ‘‘s-i-t’’, ‘‘p-i-n’’, ‘‘h-a-t’’, ‘‘c-u-p’’, etc. The next important step in her education was learning to read. She learnt to speak in 1890. The winter of 1890 was darkened by the charge of plagiarism against her for writing ‘The Frost King’. 473 Chapters XVI to XXI describe Helen’s struggle to read various subjects and languages and to get an education. She became the first deaf and blind to earn a university degree.

    ‘The Story of My Life’ devotes Chapter XXII to describe Helen’s pleasures and amusements. Swimming, rowing, canoeing, sailing were her thrilling pastimes.

    Blindness and deafness couldn’t rob her of her sixth sense—a soul sense which would see, hear, feel, all in one. The last chapter XXIII is devoted to great men of letters and friends like Bishop Brooks, Dr. Hale, Dr. Graham Bell, Mr. & Mrs. Hutton and of course, Mark Twain. They made the story of Helen’s life and transcended her limitations to new privileges and opportunities.

    Q4. Describe Helen Keller’s early life before the advent of her teacher Miss Sullivan.

    Ans. Helen Keller was born on a plantation in Tuscumbia, Alabama on June 27, 1880 to Captain Arthur Keller. Her father was a former officer of the Confederate Army.

    Helen was the first baby in the family. The happy days didn’t last long. In the month of February came the illness that closed her eyes and ears. Except for some fleeting memories, all seemed like a nightmare. But during the first nineteen months of her life she had caught faint glimpses of green fields, sky, trees and flowers. The darkness that followed could not wholly blot them out. Her hands started feeling every object and observed every motion. She started making crude signs to communicate with others. A shake of head meant ‘‘No’’ and a nod, meant ‘‘Yes’’. A push meant ‘‘Go’’ and a pull meant ‘‘Come’’. At five, she learned and understood a good deal of what was going on about her. She could fold her clothes and wear them. She began to realise that she was different from other people. Her mother and friends didn’t use signs as she did but talked with their mouths. In those days, a little coloured girl, Martha, the daughter of her cook understood her signs. They spent a great deal of time kneading dough balls and feeding the hens and turkeys.

    Belle, her dog was her other companion. The family consisted of her father and mother, two older half-brothers, and afterwards, a little sister, Mildred. For a long time she regarded her sister an intruder as she had ceased to be her mother’s only darling.

    Helen’s desire to express herself grew. Her failures to make herself understood was followed by outbursts of passion. Her mother’s only ray of hope came from Dickens’s ‘‘American Notes’’. She had read an account of Laura Bridgman who had been educated instead of being deaf and blind. At the age of six, Dr. Alexander Graham Bell advised her father to contact Mr. Anagnos, the director of the Perkins Institute for the Blind in Boston. Within a few weeks Mr. Anagnos gave a comforting assurance that a teacher, Miss Sullivan had been found to teach Helen. Naturally, the most important day in all her life was the one on which her teacher, Anne Mansfield Sullivan came. It was the third of March, 1887. And ‘the light of love shone’ on her in that very hour.

    Q5. How was the advent of Anne Mansfield Sullivan, the most important day in her life? Describe the ‘immeasurable contrasts’ between the two lives which it connects’. How did Helen Keller react at her first meeting with Miss Sullivan?

    Ans. Certainly, the advent of Anne Mansfield Sullivan was the most important day in Helen Keller’s life. Helen was filled with wonder when she considered the immeasurable contrasts before and after her arrival in her life. On that day she stood on the porch, dumb and expectant. She was like a ship at sea in a dense fog before her education began. ‘‘Light, give me light !’’ was the wordless cry of her474 n ENGLISH-COMMUNICATIVE—LONG READING TEXTS–X soul. And the light of love shone on her in that very hour. She felt approaching footsteps and stretched out her hand. She was caught up and held close in the arms of her teacher. She had come to reveal the light of knowledge and above all, to love her.

    Miss Sullivan gave her a doll sent by the little blind children at Perkins Institute.

    She spelled into her hand the word ‘‘d-o-l-l’’. Helen was at once interested in the finger play and tried to imitate it. When she was able to spell the words correctly, she was filled with childish pride and pleasure. In the days that followed she learnt to spell ‘pin’, ‘hat’, ‘cup’ and a few verbs like ‘sit’, ‘stand’ and ‘walk’. She understood that everything had a name. Gradually she came to know that a wordless sensation was called a ‘thought’. Somehow the mystery of language was revealed to her. She knew that ‘‘w-a-t-e-r’’ meant something cool that was flowing over her hand. The living word ‘awakened’ her soul. Each name gave birth to a thought.

    Helen learned a great many new words that day. These words made the world blossom for her, ‘like Aaron’s rod, with flowers.’’ For the first time Helen longed for a new day to come.

    Q6. Describe the ‘slow and often painful process’ through which the deaf and blind child Helen Keller acquired the ‘key to all language’? How did she learn to spell and read words?

    Ans. It was really ‘a slow and often painful process’ through which the deaf and blind child Helen Keller acquired the key to ‘all language’. Children who can hear can acquire language without any special effort. The first word that her teacher, Miss Sullivan spelled into her hand was ‘‘d-o-l-l’’. In the days that followed she learned to spell many words like ‘‘pin’’, ‘‘hat’’, ‘‘cup’’ and a few verbs like ‘‘sit’’, ‘‘stand’’ and ‘‘walk’’. At that time she even didn’t know that everything has a name. Then she realised that a wordless sensation was called a ‘thought’. She understood that everything had a name and each name gave birth to a new thought. Miss Sullivan had taught her to find beauty in the fragrant woods and in every blade of grass. She linked Helen’s earliest thought with nature. She made her feel that ‘birds and flowers’ and she herself were ‘happy peers’.

    Helen Keller’s ideas were vague and her vocabulary was inadequate. But as she learned more and more words her field of inquiry broadened. One morning she asked Miss Sullivan the meaning of the word ‘‘love’’. Miss Sullivan put her arm gently round her and spelled into her hand, ‘‘I love Helen’. ‘‘What is love?’’ she asked. Miss Sullivan drew her closer and pointing to her heart said, ‘‘It is here’’.

    Once Helen was finding difficulty in stringing beads of different sizes. She was puzzled. Miss Sullivan touched her forehead and spelled the word with decided emphasis, ‘‘Think’’. In a flash Helen knew that the word was the name of the process that was going in her head. Miss Sullivan had a wonderful faculty for description. Helen was not interested in the science of numbers. But Helen learnt from life itself. When Miss Sullivan came, everything about her breathed of love and joy and full of meaning.

    Q7. Describe Helen Keller’s stay at the Perkins Institute for the Blind in Boston.

    Ans. It was Alexander Graham Bell who advised Helen’s parents to contact the Perkins Institute for Blind for her education. It was the institute where Laura Bridgman, a deaf and blind child had been educated. It was located in South Boston. Michael Anaganos, the director, asked former student Anne Sullivan to become Keller’s instructor. Miss Sullivan herself was visually impaired. 475 Helen made friends with the litle blind children. It was a unique pleasure to talk with other blind children in her own language. Until then she had been speaking through an interpreter like a foreigner. All the eager and loving children gathered round her and joined heartily in her frolics. They could read the books with their fingers. They were so happy and contented that she lost all sense of pain in the pleasure of their companionship. With the blind children she felt thoroughly at home in her new environment.

    Helen learnt to speak in the spring of 1890. The impulse to utter audible sounds had always been strong within her. Mrs. Lamson, who had been one of Laura Bridgeman’s teachers came to see Helen. She had taught a deaf and blind child to speak in Norway. Helen resolved that she would learn to speak. Miss Fuller offered to teach her and gave eleven lessons in all. Her first connected sentence was, ‘‘It is warm.’’

    Q8. When and how did Helen Keller learn to speak? How did she feel when she spoke to her mother and little Mildred after arriving home in Tuscumbia?

    Ans. It was in the spring of 1890 that Helen Keller learned to speak. The impulse to utter audible sounds had always been strong within her. She used to make noises.

    She kept one hand on her throat while the other hand felt the movements of her lips. She was pleased with anything that made a noise. It was her urge to feel the cat purr and the dog bark. She was entirely dependent on the manual alphabet.

    But she was determined to use her lips and voice. Friends discouraged her. But the story of Ragnhild Kaata inspired her to succeed. In 1890, Mrs. Lamson returned from Norway and came to see Helen Keller. She told her of a deaf and blind girl named Ragnhild Kaata. Mrs. Lamson had taught her to speak. Helen resolved that she too would learn to speak. Miss Sullivan took Helen to Miss Sarah Fuller. She offered to teach her herself. Miss Fuller passed Helen’s hand over her face and let her feel the position of her tongue and lips when she made a sound. She was eager to imitate every motion and in an hour had learned six elements of speech: M, P, A, S, T, I. Miss Fuller gave eleven lessons in all. She was filled with delight and surprise when she uttered her first connected sentence. She uttered ‘‘It is warm.’’ They were broken and stammering syllables. But they were parts of a human speech. Miss Sullivan’s untiring patience and devotion helped her to progress towards natural speech.

    Helen had leant to speak. At last, the happiest moment of her life arrived. The train stopped at the Tuscumbia station. The whole family stood at the platform.

    Her mother pressed her close to her trembling with delight. Every syllable that Helen uttered delighted her. The little Mildred seized, kissed her hand and danced.

    Seeing his daughter uttering audible sentences, he expressed his pride and affection in a big silence.

    Q9. How did Helen write a little story called ‘The Frost King’ and how was it received by Mr. Anagnos of the Perkins Institute for the Blind? Why did Helen call the incident a dark ‘cloud’ in her ‘childhood’s bright sky?’ Was Helen guilty of plagiarism?

    Ans. A little story, ‘The Frost King’ which Helen Keller wrote and sent to Mr. Anagnos, created a lot of trouble for her. It was like a dark cloud in her childhood’s bright sky’. For a long time she lived in anxiety, doubt, fear and shame. She was accused of plagiarism.

    Helen Keller wrote the story when she was at home. Miss Sullivan described to her the beauties of the late foilage. Her descriptions revived the memory of a story476 n ENGLISH-COMMUNICATIVE—LONG READING TEXTS–X which must have been read to her. Helen must have retained that story

    unconsciously. When the story was finished, she read it to her teacher. At dinner the story was read to the assembled family. They were surprised that Helen could write so well. It was her story and she had written it for Mr. Anagnos. She sent it to him on his birthday. Mr. Anagnos was delighted with ‘‘The Frost King’’ and published it in one of the Perkins Institute reports. It was discovered that a story similar to ‘‘The Frost King’’ called ‘The Frost Fairies’ by Miss Margaret T. Canby had already appeared. Actually it was published in a book called ‘‘Birdie and His Friends’ even before Helen was born. The two stories were very much alike in thought and language. It was evident that Miss Canby’s story had been read to Helen. Helen’s story, ‘The Frost King’ was a plagiarism.

    Mr. Anagnosis thought that he had been deceived. Helen tried to explain her position.

    But he turned a deaf ear to the pleadings of love and innocence. He suspected that Helen Keller and Miss Sullivan had deliberately stolen the bright story of Miss Canby. Helen was brought before a court of investigation. She was questioned and cross-questioned. As she lay in her bed that night, she wept and her spirit was broken. In her trouble she received many messages of love and sympathy. Miss Canby herself wrote kindly.‘‘Someday you will write a great story out of your own head,……’’

    Q10. Describe Helen Keller’s visit to Niagara in 1893 and her visit to the World’s Fair with Dr. Alexander Graham Bell.

    Ans. The chief events of the year 1893 were Helen Keller’s visits to Niagara and the World’s Fair. She went to Niagara in March, 1893. It was a unique experience for her. It was difficult to describe her emotions when she stood on the point which overhangs the American Falls. She felt air vibrate and the earth tremble.

    It might seem strange to many people that a blind and deaf girl should be impressed by the wonders and beauties of Niagara. What could that beauty and music meant to her? How could a blind and deaf girl see the waves rolling up the beach or hear their roar? To Helen Keller visiting Niagara was an uplifting experience.

    During the summer of 1893, Helen Keller visited the World’s Fair with Miss Sullivan and Dr. Alaxander Graham Bell. She recalled those days when her childish fancies became beautiful realities. She saw many wonders from different parts of the world.

    All the marvels of invention, industry and the activities of human life actually passed under her finger tips. There she could feel the glories of India with its ‘Shivas and elephant gods’. There was the land of the Pyramids with long processions of camels. The President of the World’s Fair gave her the permission to touch the exhibits. Everything fascinated her, especially the French bronzes.

    Dr. Bell went everywhere with them. He in his own delightful way described to Helen the objects of greatest interest. All these experiences added a great many new words in Helen’s vocabulary. It matured her to appreciate ‘the real and the earnest in the workaday world.’

    Q11. Describe Helen Keller’s struggle at the Cambridge School to be prepared for Radcliffe College. How did she succeed in her mission?

    Ans. In October, 1896, Helen Keller entered the Cambridge School for Young Ladies.

    Her mission was to get herself prepared for Radcliffe. Even when she was a little child, she surprised her friends with an announcement. She declared that someday she would go to college—to Harvard. It was decided that she should go to Cambridge 477 so that she could get to Harvard. At Cambridge her plan was to have Miss Sullivan attend the classes with her and interpret to her the instruction given. Her studies for the first year were English history, English literature, German, Latin, Arithmetic, Latin composition and occasional themes.

    There were serious drawbacks to her progress. Miss Sullivan could not spell into her hands all that books required. She had another difficulty. She couldn’t get textbooks embossed in time. Each day Miss Sullivan went to the classes with her and spelled into her hand all that the teachers said with patience. She took a specialdelight in Schiller’s wonderful lyrics and Goethe. She read Shakespeare, Burke and the ‘Life of Samuel Johnson’. She took her preliminary examinations for Radcliffe in July 1897. She passed in everything, and received ‘‘honours’’ in German and English. In the second year at the Gilman school she confronted unforseen difficulties. The books in mathematics were not embossed in time.

    Little by little, difficulties began to disappear. For eight months she received coaching at home and the preparation for the college went on without interruption.

    She took her final examination on 30th June, 1899 but her dream of entering Radcliffe was fulfilled only in the fall of 1900.

    Q12. Describe Helen Keller’s experience at Radcliffe. Why did she say, ‘But college is not the universal Athens I thought it was?’

    Ans. The first day at Radcliffe was very exciting. She had looked forward to it for years.

    She started her studies with eagerness and hope. She felt within her the capacity to know all things. The lecture-halls seemed filled with the spirit of the great and the wise. The professors were the embodiment of wisdom. But soon Helen Keller realised that ‘college was not quite the romantic lyceum’ she had imagined. Many of her dreams ‘‘faded into the light of common day.’’ Gradually she began to realise that there were disadvantages in going to college.

    Helen soon realised that one goes to college to ‘learn’ and not to ‘think’. In the college, there was no time to communicate with one’s thoughts. In the classroom she was practically alone. The professors were as remote as they were speaking through a telephone. The lectures were spelled in her hand as rapidly as possible.

    The significance and meaning of the lecturer got lost in her effort to keep in the race. Very few of the books required in the various courses were printed for the blind. She was obliged to have them spelled into her hand. As a result, she took more time to prepare her lessons than other girls. But there were exceptions too.

    Scholar like Kittredge would loving back Shakespeare ‘‘as if new sight were given to the blind.’’ She felt like the proverbial bull in the china shop. ‘A thousand odds and ends of knowledge came crashing about her head like hailstones.’ Helen discovered that ‘college is not the universal Athens’ she thought it was. There one doesn’t meet the great and wise face to face. One does not even feel their living touch. They seem mummified. But Helen never gave up the precious science of patience. She took her education as she would take a walk in the country, leisurely.

    Q13. Helen Keller ‘depended on books not only for pleasure and for the wisdom they bring to all who read, but also for that knowledge which comes to others through their eyes and ears.’ Justify the statement highlighting her interest in various authors and their books.

    Ans. Helen Keller had a passion for books. She started reading when she was just seven years old. From that age she had constantly ‘devoured’ every printed page that came within her reach. She didn’t study regularly nor according to rule. At first478 Q ENGLISH-COMMUNICATIVE—LONG READING TEXTS–X she read a few books like ‘Our World’ in raised print. She preferred reading herself to being read to. She began to read in good earnest during her first visit to Boston.

    She wandered from bookcase to bookcase in the library to pick up books of her choice. The words themselves fascinated her. Her true interest in books started from ‘Little Lord Fauntleroy’. Then she read ‘Greek Heroes’, ‘‘Fables’’, ‘‘Bible stories’’, Lamb’s ‘Tales from Shakesperare’, ‘The Arabian Nights’, ‘The Pilgrim’s Progress’, ‘Robinson Crusoe’, ‘Little Women’ and ‘Heidi’. The stories in which animals were made to talk like human beings never appealed to her. But she loved ‘The Jungle Book’ and ‘Wild Animals’ because they were real animals and not caricatures of men. She loved antiquity and ancient Greece with pagan gods and goddesses fascinated her. Greek poetry suited her responsive heart. Her admiration for ‘The Aenid’ was not so great as for Homer’s ‘Iliad’. The stories of the Greeks were full of charm for her and the stories of the Bible didn’t interest her so much. Shylock and Satan were her favourite characters. Next to poetry she loved history. Her favourites were: Green’s ‘History of English People’, Freeman’s ‘History of Europe’ and Swinton’s ‘World History’. She loved to read German literature for its strength, beauty and truth. Goethe’s ‘Faust’ fascinated her. Of all the French writers she loved to read Moliere and Racine best. She loved to read Mark Twain and Scott. In a word, literature was her ‘utopia’. No barriers of senses could shut her out from the sweet and gracious discourse of her book-friends.

    Q14. Reading was not the only pleasure of Helen Keller; her pleasures and amusements were many and varied. Describe her favourite amusements and pleasures as mentioned in Chapter XXII of ‘The Story of My Life’.

    Ans. No doubt, books fascinated Helen Keller but books were not the only pleasure for her. Right from her childhood she had special love for the country and out-of-door sports. She learned to row and swim at a young age. She liked to contend with wind and wave. She enjoyed canoeing, especially on moonlight nights. Sailing was her favourite amusement. The memories of it was a joy forever. She discovered that every man has a subconscious memory of the green earth and murmuring waters.

    Even blindness and deafness can’t rob him of the inherited capacity of the sixth sense. There is ‘a soul-sense that sees, hears, feels, all in one.’ All sensations reached her not through the eye and the ear but her whole body was alive to them.

    Next to a leisurely walk in the countryside she enjoyed a ‘‘spin’’ on her bicycle.

    She loved her dog companions, particularly her bull tarriers. Her dog friends understood her limitations and always kept close to her when she was alone.

    Rainy days kept her indoors. She liked to knit and crochet. She loved to frolick with children. She could manage to read their lips. Museums and art stores were also sources of her pleasure and inspiration. Going to the theatre was a rare pleasure. It was her privilege to meet a few great actors and actresses.

    No doubt, sometimes a sense of isolation enfolded her like a cold mist. But then, all of a sudden came hope with a smile and whispers. So she tried to make the light in others’ eyes, her sun, the music in others’ ears, her symphony and the smile on others’ lips her happiness.

    Q15. Who were the people, acquaintances and public figures who had helped and guided Helen Keller to transcend her limitations giving her a new purpose and happiness in her life? How did she show her indebtedness to them?

    Ans. In the last chapter of ‘The Story of My Life’ Helen Keller sketches the names of all her friends, and public figures who contributed in making her life happy and 479 purposeful. Their influences sweetened and ennobled her life. Helen disliked hypocrisy in human relations. A heart handshake or a friendly letter gave her genuine pleasure. Helen Keller counted it one of the sweetest privileges of her life to have known and conversed with many men of genius. She enjoyed the joy of Bishop Brooks’ friendship. As a child She loved to sit on his knee and clasp his great hand. He impressed upon her mind two great ideas—the fatherhood of God and the brotherhood of man. She remembered meeting Dr. Oliver Wendell Holmes.

    She saw Holmes many times and learned to love the man as well as the poet. His gentle courtesy won her heart. Dr. Edward Everett Hale was one of her very oldest friends. She had known him since she was eight and her love for him increased with her years. He had been a prophet and the inspirer of men.

    Helen Keller could never forget the contribution of Dr. Alexander Graham Bell in shaping her life. He had advised her parents to send Helen to the Perkins Institute for the Blind. She had spent many delightful hours listening to him about his experiments. He had a humorous and poetic side and loved children passionately.

    During her two years stay in New York she had many opportunities to talk with distinguished people. She met Laurence Hutton and Mrs. Hutton. He introduced Helen to his literary friends like William Dean Howells and Mark Twain. They were also gentle and sympathetic. Twain had his own way of thinking, saying and doing things. To sum up, Helen Keller remembered all those friends, acquaintances and public figures who made the story of her life. They turned her limitations into beautiful privileges and opportunities.

    B. QUESTIONS ON CHARACTERS

    Q1. Give a character sketch of Helen Keller as it emerges out of her autobiography, ‘The Story of My Life’.

    Ans. Helen Adams Keller was an American author, political activist and lecturer. She was the first deaf-blind person to earn a Bachelor of Arts degree from Harvard. She set an example for thousands of deaf and blind persons to conquer their handicaps and attain miraculous achievements.

    Helen Keller was born on June 27, 1880 at a plantation called Ivy Green in Tuscumbia. It was in Alabama state of the United States of America. Her father Captain Arthur H. Keller was a former officer of the Confederate Army. Her mother, Kate Adams Keller, was a cousin of Robert E. Lee. The Keller family originated from Switzerland. Helen Keller was not born blind and deaf. A mysterious disease left her deaf and blind.

    The advent of Anne Sullivan was the greatest moment in the life of Helen Keller.

    The desire to express herself grew in her. Before the arrival of Miss Sullivan she used to communicate through few signs. Helen was a great fighter. She started learning to spell simple words lode ‘‘d-o-l-l’’, ‘‘pin’’, ‘‘hat’’ and few verbs like ‘‘sit’’, ‘‘stand’’ and ‘‘walk’’. She was thrilled when the mystery of language was revealed to her. She realised that everything had a name and each name gave birth to a thought. Through a slow and often painful process she progressed from learning to read to acquiring the skill of speaking. It was Miss Sullivan’s genius and Helen’s untiring devotion and patience that brought miraculous results.

    Nothing could stop the deaf and blind girl from earning a bachelor degree from Harvard. But she had to wage a long struggle to get admission in Radcliffe College.

    She surprised the world when she became the first blind and deaf person to earn a480 Q ENGLISH-COMMUNICATIVE—LONG READING TEXTS–X bachelor degree. Helen Keller had a passion for reading. She loved ancient Greeks, Homer, Virgil, Shakespeare, Dickens. She was equally comfortable in French and German literature. Her pleasures and amusements were many and varied. She loved swimming, rowing, sailing and walking leisurely in the countryside. She loved visiting places. Her visits to Washington, Niagara and the World’s Fair broadened her knowledge and vision. Helen was fortunate to have the company of many great persons like Alexander Graham Bell, Mark Twain, Father Brooks and many others who shaped and made the story of her life.

    Q2. Draw a character sketch of Anne Mansfield Sullivan highlighting her monumental efforts and patience to teach a deaf and dumb girl to speak and write.

    Ans. Miss Anne Mansfield Sullivan had the greatest influence on the life, character and achievements of Helen Keller. She gave a new direction, meaning and purpose to Helen’s dark life. Miss Sullivan inherited all those traits and characteristics that go in making a perfect teacher. She was a picture of tireless patience and unending devotion. It was her constant encouragement, help and guidance that made Helen Keller first deaf and blind in the world to earn a bachelor degree.

    It was Graham Bell who advised the parents of Helen Keller to contact the Perkins Institute for the Blind. The director, Mr. Anagnos asked a former student Miss Anne Sullivan to become Keller’s instructor. Miss Sullivan was herself a visually impaired 20 years old lady. It was the beginning of a 49-year-long relationship.

    The relationship evolved into Miss Sullivan becoming Helen’s governess and then eventual companion. Anne Sullivan arrived at Keller’s house in March 1887. She immediately began to teach Helen to communicate by spelling words into her hand, beginning with ‘‘ d-o-l-l’’ for the doll. It was Miss Sullivan who unfolded and developed Helen’s skills and possibilities. It was Sullivan’s genius as a teacher, her sympathy and loving tact which made learning so beautiful and interesting for Keller. She felt that her being was inseparable from her student. All that was best in Helen Keller had been awakened by the loving touch of Miss Sullivan. Anne Sullivan stayed as a companion to Helen Keller long after she taught her. Anne Sullivan married John Macy in 1905. She remained a constant companion to Keller till she died in 1936.

  • CHAPTERWISE SUMMARY IN ENGLISH Of The Story of My Life Novel Class 10th English

    Chapter I: Helen Keller finds that the task of writing a biography is a difficult one. She tries to present in a ‘series of sketches’ the episodes that seem to her to be the most ‘interesting and important’.

    The family on her father side came from Switzerland and settled in Maryland, U.S.A. Her grandfather bought large tracts of land in Alabama and finally settled there. Her grandmother Keller was the daughter of one of Lafayette’s aids, Alexander Moore. She was also second cousin of General Robert E. Lee. Her father, Arthur H. Keller, was a captain in the Confederate Army. Her mother, Kate Adams, was his second wife and many years  younger. Her father built a small house when he married her mother. It was completely covered with vines, climbing roses and honeysuckles. It was the ‘favourite haunt of humming birds and bees’. Even before her teacher came, Helen could feel the hedges and smell of the first violets and lillies. The climbing roses filled the whole air with fragrance. In the morning they felt so soft washed in the dew.

    Helen Keller writes that the beginning of her life was simple and much like the life of every other little child. She was the first baby of the family. She was named after her grandmother and called Helen Adams. While still very young, Helen tried to do and imitate what others did. At the age of six months she could utter ‘‘How d’ ye’’ and ‘Tea’. In those early months she also learnt to pronounce ‘‘water.’’ She started walking the day she was a year old. Unfortunately, those happy days didn’t last long. ‘Then, in the dreary months of February came the illness’. The illness closed her eyes and ears.The doctors called it ‘acute congestion of the stomach and brain.’ She survived the illness but only never to see or hear again. It all looked very unreal, like a nightmare. But during the first nineteen months of her life she had caught ‘glimpses of broad green fields, a luminous sky, trees and flowers. The darkness that followed could not wholly blot out those glimpses.

    Chapter II: Helen Keller can’t recall the first few months after her illness. She only knows that she was always either in the lap of her mother or clung to her dress. But she had her own way of knowing things. Her hands ‘felt’ every object and ‘observed’ every motion.

    But soon she felt the need of communicating with others. She started with making some crude signs. A shake of her head meant ‘‘No’’ and a nod meant ‘‘Yes’’. A pull meant ‘‘Come’’ and a push meant, ‘‘Go’’. Her mother made her understand a great deal. At the age of five she could distinguish her clothes from the rest. She waved hands to the guests. The sounds of doors indicated the arrivals and departures. It is difficult to tell when she first realised that she was different from others. She noticed that others talked while she made only the signs. She stood between two persons who were conversing and touched their lips.

    She couldn’t understand and was vexed. She moved her lips but with no result. This made her very angry. She kicked and screamed until she was exhausted.

    In those days, a little coloured girl, Martha, the child of their cook was her constant compainion. Martha Washington understood her signs. She seldom had any problem with her. She generally submitted to Helen’s ‘tyranny’. Helen always had her own way. They spent a great deal of time in the kitchen. They used to feed hens and turkeys. They wandered through the sheds, the stable and the yard where cows and horses were kept.

    The two girls indulged in childish mischiefs. Once Martha seized the scissors and cut off one of Helen’s curls. She would have cut them all off but for her mother’s timely interference. Belle, her dog was another companion. She tried hard to teach Belle her sign language, but she was dull and inattentive. Many incidents of those early years are still fixed in her memory, isolated but clear and distinct. They made that ‘silent, aimless, dayless life all the more intense’.

    Once her old nurse saved Helen from being badly burnt while she was trying to dry her apron before the fire. Helen soon learnt the use of a key. Once she locked her mother up in the pantry for three hours before she could come out. Once her teacher Miss Sullivan had to be taken out through the window. Helen produced the key months after. They moved to a large new house from the little vine-covered house. Helen’s father was ‘most loving and indulgent’. He was devoted to his home and seldom left it except in the hunting season.

    He was a great hunter. Next to his family, he loved his dogs and guns. He loved entertaining guests. He raised finest watermelons and strawberries. His ‘special pride’ was his big garden. He was a wonderful storyteller. In the summer of 1896, Helen heard the news of her father’s death. This was her first great sorrow- her first personal experience with death.

    For a long time Helen considered her little sister as an ‘intruder’. She ceased to be the ‘only darling’ of her mother. It filled her with jealousy. She loved her litle doll Nancy and her cradle. She guarded both doll and cradle with the most jealous care. Once she found her little sister sleeping peacefully in the cradle. She grew angry and overturned the cradle. The baby might have been killed had her mother not caught her as she fell.

    Chapter III: As Helen Keller starts growing her desire to express herself grows. No doubt she does make signs to express herself but they prove inadequate. Her failure is followed by outburst of passions. She feels tied down by invisible hands. She makes frantic efforts to free herself but fails. But the spirit of resistance is very strong in her. Her inability to express herself leads to breaking down into tears and physical exhaustion.

    Helen’s parents are ‘deeply grieved and perplexed’. It is very difficult to find a teacher for a child who is both deaf and blind. Her mother’s only hope was Dickens’s ‘’American Notes’’.

    When Helen is about six years old, her father decides to take her to an eminent oculist in Baltimore. He has solved many hopeless cases. They are received by Dr. Chisholm very kindly in Baltimore. He advises her father to consult Dr. Alexander Graham Bell of Washington. Her father is dejected but Helen enjoys moving from place to place.

    Dr. Bell’s tenderness and sympathy impresses the little Helen. He understands her signs and she loves him at once. Dr. Bell advises her father to contact Mr. Anagnos, the Director of the Perkins Institute in Boston. Within a few weeks a letter comes from Mr. Anagnos assuming that a teacher for Helen Keller has been found. It is the summer of 1886 but Miss Sullivan arrives only in the following March. The arrival of Miss Sullivan, her teacher is like the arrival of Moses. Her inner voice seems to say: “Knowledge is love and light and vision.”

    Chapter IV: The arrival of her teacher Miss Sullivan is the most important day in the life of Helen Keller. She is amazed at the contrasts between the two lives which it connects.

    It is the third of March, 1887, three months before Helen is seven years old. On the afternoon of this eventful day, Helen stands on the porch, ‘dumb and expectant’. The afternoon sun falls on her upturned face penetrating the bunch of honeysuckle flowers .She doesn’t know what the future holds for her. Helen is like that ship that moves on in a dense fog. She is tense and anxious. “Light! give me light!” is the wordless cry of her soul. She stretches out her hand and someone takes it. Helen is held close in arms by one who has come to reveal all things to her. More than all things else to love her.

    Miss Sullivan leads her into her room and gives her a doll. The little blind children at the Perkins Institute have sent it. The teacher slowly spells into her hand the word “d-o-l-l”. Helen is at once interested in the finger play and imitates it. When succeeded in making the letters correctly, she is flushed with pleasure and pride. She goes on moving her fingers in monkey like imitation. Within a few days Helen learns to spell words like ‘pin’, ‘hat’ and ‘cup’. She also learns a few verbs like ‘sit’, ‘stand’ and ‘walk’. At last, she understands that everything has a name. One day the teacher puts a big doll in Helen’s lap and spells “d-o-l-l”. She tries to make her understand that the word “d-o-l-l” applies to both. Similarly Miss Sullivan tries to impress it upon her that “m-u-g” is mug and “w-a-t-e-r” is water. Helen becomes impatient and dashes the doll upon the floor. The cause of her discomfort is removed.

    When the teacher asks her to wear her hat, Helen knows she is going out in warm sunshine. She realises that ‘a wordless sensation may be called a thought’. It makes her hop and skip with pleasure.

    In the well-house, someone is drawing water. Her teacher places Helen’s hand under the cool stream and spells “w-a-t-e-r”. Suddenly she feels a misty consciousness and somehow the mystery of language is revealed to her. She realises that everything has a name, and each name gives birth to a new thought. Then she picks up the broken pieces of the doll. And for the first time she feels repentance and sorrow. She learns the words ‘mother, father’, sister etc. This makes the world blossom for her.

    Chapter V: The summer of 1887. Then followed Helen Keller’s soul’s sudden awakening.

    She just started exploring with her hands and learnt the name of every object that she touched. The more she learnt the names and uses, the more joyous and confident she became. Miss Sullivan took her by the hand across the fields to the banks of the Tennessee River. Sitting on the warm grass, she had her first lessons in the ‘beneficence of nature’. She learnt how the sun and the rain make to grow trees out of the ground.

    She learnt how birds build their nests and how all creatures find food and shelter. As her knowledge of things grew Helen felt more and more the ‘delight of the world’, she was in.

    Miss Sullivan had taught Helen to find beauty in woods, in every blade of grass and in the curves and dimples of her baby sister’s hand. But she was soon to learn that nature is not always kind. One day she climbed a wild cherry tree with her teacher’s assistance.

    Miss Sullivan proposed having their luncheon there. She went to the house to fetch it.

    Suddenly a change passed over the tree. She realised that the sky had turned black. A thunderstorm could be expected at anytime. The immense and unknown fear gripped her. A chill terror crept over her. She longed for her teacher’s return. She wanted to get down from the tree. The tree swayed and strained. Then came Miss Sullivan for her rescue.

    She seized her hand and helped her down. She had learnt a lesson. ‘Nature wages open war against children, and under softest touch hides treacherous claws’. After that the mere thought of climbing a tree filled her with terror.

    Helen Keller finally overcame her fear of climbing a tree. A mimosa tree was in full bloom.

    She became aware of a wonderful fragrance in the air. It seemed as if the spirit of spring had passed through the summer-house. She felt her away to the mimosa tree. She had never experienced anything so beautiful in the world before. It seemed to her as if ‘a tree of paradise had been transplanted to earth’. She pulled herself up into the tree and kept on climbing higher and higher until she reached the top. She sat there for so long and felt like a fairy on a rosy cloud. After that she spent many happy hours in her ‘tree of paradise’ ‘thinking fair thoughts and dreaming bright dreams’.

    Chapter VI: Children who can hear acquire language without any particular difficulty or effort. The words that come out from others’ lips, they catch on wings. For a deaf child acquiring language becomes a slow and often painful process. But, however slow and painful the process, the result is wonderful. It starts from naming the objects. And then advancing step by step one can comprehend ‘the sweep of thought in a line of Shakespeare’. And now Helen Keller had ‘the key to all language’.

    At first when Helen’s teacher introduced a new thing, she asked very few questions. Her ideas were vague and vocabulary inadequate. Gradually her knowledge of things grew and she learnt more and more new words. Her field of enquiry enlarged. Helen remembers when she first asked Miss Sullivan the meaning of the word ‘love’, she had brought a few early violets to the teacher. The teacher kissed Helen and put her arm gently round her and spelled into her hand, “I love Helen”. Again Helen asked, “What is love?” The teacher drew closer. She pointed to her breasts and said, “It is here”. She became conscious of the beats of her heart for the first time. The words puzzled her as she couldn’t understand anything unless she touched it. She smelt the violets and asked if love meant the sweetness of flowers. The answer was “No”. Then Helen pointed towards the warm sun shining on them and asked: “Is this not love?” Again the answer was “No”. Helen was greatly puzzled and disappointed as the teacher couldn’t show her “love”. Q One day Helen was putting beads of different sizes—two large and three small ones, and so on. She had made many mistakes. Finally, she noticed a very obvious error in the sequence. Miss Sullivan touched her forehead and spelled with ‘decided emphasis’, “Think”. And in a flash Helen Keller knew that “Think” was the name of the process that was going on in her head. This was Helen’s first perception of an abstract idea. Then suddenly the sun broke forth in all its glory. She asked: “Is this not love?” She replied that love is like the clouds that were in the sky before the sun came out. One can’t touch the clouds but can feel the rain that gladdens the flowers and the thirsty earth. Similarly, one can’t touch love either but can feel ‘the sweetness it pours into everything. The beautiful truth burst upon Helen’s mind. She felt that there were ‘invisible lines stretched’ between her spirit and the spirit of others.

    Miss Sullivan continued the process for several years. A deaf child learns not in a month or a year. She learns from constant repetition and imitation. This problem is compounded if the child is deaf as well as blind.

    Chapter VII: The next major step in Helen’s education was learning how to read. As she spelled a few words, her teacher gave her slips of cardboards. They had printed words with raised letters. She soon learnt that every printed word stood for an object, or a quality.

    She found slips of paper that represented, for example, “doll”, “is”, “on”, “bed”. Thus she learnt making a sentence out of words. At the same time she succeeded in carrying out the idea of the sentence with the things themselves. The game delighted her. She played it for hours with Miss Sullivan. Then from the printed slip she moved another step, to the printed book. For a long time she had no regular lessons. It looked more like play than work. Everything her teacher taught her, she illustrated it by a beautiful story or a poem. Miss Sullivan had peculiar sympathy with Helen’s pleasures and desires. They read and studied out of doors, preferring the ‘sunlight woods to the house’. All her early lessons had in them “the breath of the woods”. Indeed everything that could hum, or buzz, or sing, or blood had a part in her education. Noisy-throated frogs, crickets and little chickens trilled their ready notes for her. She felt the bursting cotton-balls. She could feel the gentle breeze and the silky rustling of the leaves.

    The orchard was another favourite haunt of Helen. The large peaches would reach themselves into her hand. The apples tumbled at her feet. Their favourite walk was to the Keller’s Landing, a lumber wharf on the Tennessee River. There she spent hours building dams of pebbles all for fun. She never liked the study of arithmetics and the science of numbers. Miss Sullivan tried to teach her counting by stringing beads in groups.

    She studied Zoology and Botany in the same leisurely manner. Similarly, she learnt of fossils and the strange creatures that formed them. When a beautiful shell was given to her, she learned how a tiny mollusk had built the lustrous coil for his dwelling place.

    She also felt the blooming of a lily. She could also feel the frisking of tadpoles in a glass set. Thus she learned from life itself. When Miss Sullivan came, everything about Helen breathed of love and joy and full of meaning. It was her teacher’s genius, her love and sympathy that made her education so beautiful. She realised that a child’s mind is like a shallow brook. It ripples and dances merrily over the stony course. Miss Sullivan was so near to her that Helen scarcely thought of herself apart from her. Her being was inseparable from her teacher. Helen writes: “All the best of me belongs to her.” Chapter VIII: The first Christmas after Miss Sullivan came to Tuscumbia was very special to Helen. She and Helen prepared surprises for everybody. They kept up the game of guessing. This grew more and more exciting as Christmas approached. On Christmas Eve the Tuscumbia school children invited Helen. In the centre stood a beautiful tree ablaze and shimmering in soft light. She danced around the tree in an ecstasy. She was highly impatient for the real Christmas gifts. That night she lay awake a long time pretending to be asleep. She was keeping alert to see what Santa Claus would do when he came. Next morning she found surprises not only in the stocking only but everywhere in the room. When Miss Sullivan presented Helen with a canary, her “cup of happiness overflowed.” Her teacher taught her how to take care of the new pet. Everyday she prepared his bath, made his cage clean and filled his cups with fresh seeds and water. One morning she left the cage and went to fetch water for his bath. She left a big cat brush past her as she opened the door. She knew that she would never see her sweet little Tim sing again.

    Chapter IX: Another important event in Helen’s life was her visit to Boston in May, 1888.

    She was accompanied by her mother and Miss Sullivan. This journey was quite different that she had undertaken to Baltimore two years ago. This time she sat quietly with Miss Sullivan. She took eager interest in all that her teacher told her about what she saw out of the car window. She told about Tennessee River, the great cotton fields, the hills and the woods and the crowd of the people. She had her doll Nancy in her arms. Nancy had a sad experience after their arrival in Boston. She was covered with dirt. The laundress at the Perkins Institute secretly carried her off to give Nancy a bath. This was too much for poor Nancy. When Helen saw her doll again, Nancy was a formless heap of cotton. She could not have recognised her at all except for her two bed eyes.

    At the Perkins Institute for the Blind, she began to make friends with the little blind children. They knew the manual alphabet. It was a great joy to talk with other children in her own language. It took Helen some time to appreciate the fact that her new friends were blind. She remembered with surprise when they read books with their fingers. They were so happy and contented that she lost all sense of pain in the pleasure of their companionship. She felt thoroughly at home in her new environment. She regarded Boston as the beginning and the end of creation.

    While they were in Boston, they visited Bunker Hill and her first lesson in history. The next day they went to Plymouth. It was her first trip on the ocean and first voyage in a steamboat. ‘How full of life and motion it was’? She touched the great Plymouth Rock with her own hand. She thought of the pilgrims, those bravest and most generous men who sought a home in a strange land. In Boston she made friendship with William Endicott and his daughter. She also came to know of the great ships that were bound to Europe.

    She called Boston “The City of Kind Hearts”.

    Chapter X: Helen and her teacher Miss Sullivan were to spend their vacation with their good friend Mrs. Hopkins at Cape Cod. The most vivid recollection of their stay at Cape Cod was the ocean. Helen had an intense desire to touch the mighty sea and feel it roar.

    She was excited as her long cherised wish was at last to be realised. She was helped into her bathing suit. He jumped out on the warm sand and fearlessly plunged into the cool water. The buoyant motion of water filled her with exquisite and quivering joy. Suddenly her joy was turned into terror. Her feet struck against a rock and the next moment the water rushed over her head. She thrust her water to grab some support but all her frantic efforts were in vain. The waves tossed her playing a game with her. The good and firm earth had slipped from her feet. At last, the sea threw her back on the shore. The very next moment Helen clashed her teacher’s arm. She asked Miss Sullivan: “Who put salt in the water?” After she had recovered from her first experience in water, she thought it a great fun feeling wave after wave dashing against the rock. The air throbbed with their pulsations. The tang of the fresh and free seawaves was really fascinating. She could feel the ‘dash and roar of the rushing sea.’ One day Miss Sullivan captured a great horseshoe crab. It suddenly occured to Helen that he might make a beautiful pet. She seized him by the tail and carried him home. It was put in a trough near the well. But Q the next morning, he had disappeared. Nobody knew where he had gone or how he had escaped. Helen was disappointed. But soon she realised her mistake. It was not kind or wise to take that poor dumb creature out of his element. She was happy that he had returned to the sea.

    Chapter XI: Helen returned to her Southern home from Cape Cod in autumn. She was full of joyous memories. In the North she had enjoyed at the richness and variety of her experiences. She had a new and beautiful world at her feet. Her life was full of motion.

    She met many people who talked with her by spelling into her hand. She spent the autumn with her family at their summer cottage on a mountain. It was 14 miles from Tuscumbia.

    It was called Fern Quarry. Three frolicing little streams ran through it. The opening was filled with ferns. The rest of the mountain was thickly wooded with great oaks. Vines stretched from tree to tree. The place was always full of butterflies and buzzing insects.

    Their cottage was on the top of the mountain among oaks and vines. Many visitors came to Fern Quarry. In the evening men played cards and whiled away the hours talking and telling stories of fishing and hunting. She could feel the deep breathing of the dogs and the hunters as they lay on their beds. She could hear the stamping of the horses and their neighing loudly. Later in the evening they made preparations for a barbecue. Meat was hung over big sticks over the fire. The savoury odour of the meat made her hungry long before dinner.

    The hunting party made its appearance in twos and three hot and weary. Everyman declared of seeing at least one deer but couldn’t kill it.

    Forgetting their disappointment, the party sat down to a feast of veal and roast pig.

    On some morning Helen and her teacher rambled in the woods, trees and vines. They always returned to the cottage with armfuls of ferns and flowers. They also went nutting.

    She enjoyed breaking the shells of hickory nuts and walnuts. At the foot of the mountain there was a rail road. The children watched the trains whiz by. Her little cousin Mildred would cry: “I see the train!” Helen felt the hot breath from the engine on her face. The smoke and the ash almost choked them. They reached home long after dark. They found the cottage empty. The family were all out searching for them.

    Chapter XII: After her first visit to Boston, Helen spent almost every winter in the North.

    Once she visited a New England village with its frozen lakes and vast snow fields. She could enjoy ‘the treasures of snow’ for the first time. The trees and bushes were bare.

    The birds had flown. Their empty nests were filled with snow. All life seemed to have ebbed away. The earth seemed benumbed by the icy touch. Then the chill air portended a snow storm. A snowy night covered the village. In the morning everything was white.

    One could hardly recognise a feature of the landscape. Only a vast expanse of snow and nothing else. In the evening they sat around the great fire and told merry tales. They were totally shut in from all communication with the outside world. On the third day the snow eased and the sun came out. Helen put on her cloak and hood and went out. The air stung her cheeks. They succeeded in reaching a pine grove. The rays of the sun fell upon the trees and the twigs sparkled like diamonds. The drifts were gone. Another storm came. The lake lay frozen and hard beneath the sun.

    Their favourite pastime during the winter was tabogganing. Plunging through drifts and leaking hollows, they could shoot across lake’s gleaming surface to the opposite bank.

    “What a joy!” “What a thrilling madness!” They felt themselves ‘divine’.

    Chapter XIII: It was in the spring of 1890 that Helen Keller learned to speak. The urge to utter audible sounds had always been strong. She used to make noises keeping one hand on her throat and the other felt the movements of her lips. Before she lost her sight and hearing, she was fast learning to talk. But after her illness she had ceased to speak because she could not hear. There was, however, one word the meaning of which she still remembered. It was ‘water’. She pronounced it “wa – wa”. She had known for a long time that the people used a method of communication that was different from hers. She had to depend on the manual alphabet. She felt always a sense of dissatisfaction and restraint. She persisted using her lips and voice. Once she heard the story of Ragnhild Kaata. It resulted in breaking down of that great barrier.

    In 1890, Mrs. Lamson returned from a visit to Norway and Sweden. She told Helen the story of a deaf and blind girl Ranghild Kaata in Norway. She had actually been taught to speak. Helen was on fire with eagerness. She resolved that she, too, would learn to speak.

    Miss Sullivan took her to Miss Sarah Fuller, the principal of Horace Mann School. She offered to teach Helen herself. Miss Fuller’s method was simple. She passed her hand lightly over her face and let Helen feel the position of her tongue and lips when she made a sound. Helen was eager to imitate every motion. In an hour she had learnt six elements of speech. M, P, S, T, I. Miss Fuller gave her eleven lessons in all. When she uttered her first connected sentence: “It is warm”, she was highly surprised and delighted. No doubt, they were broken and stammering syllables but she was out of the bondage now.

    It would be wrong to think that she could really talk in this short time. She had only learnt the ‘elements of speech’. Miss Fuller and Miss Sullivan could understand her but not the other people. It was Miss Sullivan’s genius and untiring patience and devotion that led Helen towards natural speech. She laboured night and day before she could be understood even by her most intimate friends. She needed Miss Sullivan’s help in her efforts to articulate each sound clearly and combine all sounds in a thousand ways. In reading her teacher’s lips Helen was wholly dependent on her fingers. She had to use the sense of touch in catching the vibrations of the throat, the movements of the mouth and the expressions of the face. Many a time she was discouraged. But her work was ‘practice, practice, practice’. She used to repeat ecstatically, “I am not dumb now”. Constant practice makes the fingers very flexible. At last the happiest of happy moments arrived. She had made her homeward journey, talking to Miss Sullivan. The train stopped at the Tuscumbia station. And the whole family was there on the platform. Her mother pressed her close to her heart when she uttered the first syllables. Little Mildred kissed her hands and danced. Her father expressed his pride and affection in a big silence.

    Chapter XIV: In the winter of 1892, Helen Keller wrote a little story called “The Frost King”. She sent it to Mr. Anagnos, of the Perkins Institute for the Blind. She wrote the story when she was at home and after she had learnt to speak. Her thoughts flowed freely and easily and she felt a joy in the composition. At that time she ‘eagerly absorbed everything she read without a thought of authorship. When finished the story was read to the teacher and later to the assembled family. They were surprised that Helen could write so well. She sent it to Mr. Anagnos who published it in one of the Perkins Institutes’ reports. But Helen’s happiness was short-lived. It was discovered that a similar story “The Frost Fairies” by Miss Margaret T. Canby had appeared before her ‘The Frost King’ in a book. The two stories were very much alike in thought and language. It was evident that Miss Canby’s story had been read to her and her story was a plagiarism. When she understood it, she was grieved. She had disgraced herself. Mr. Anagnos was deeply troubled but he seemed to believe her. But one of the teachers laid her conclusions that Helen’s story was an imitation of “The Frost Fairies”. Mr. Anagnos felt deceived. He suspected that Helen and her teacher, Miss Sullivan had deliberately stolen the bright thoughts of Miss Canby’s story to win his admiration. She was brought before a court of investigation composed of teachers and officers of the institution. She was questioned and crossquestioned. The judges wanted her to acknowledge that Miss Canby’s story was read to her. She wept that night. She imagined that she should die before morning.  Q Miss Sullivan had never heard of “The Frost Fairies” or of the book in which the story was published. Later on it was found out that perhaps Mrs. Hopkins might have read it to Helen when she was on a vacation. In her trouble Helen received many messages of love and sympathy. Miss Canby herself wrote kindly, “Some day you will write a great story out of your own head”. But that kind prophecy was never fulfilled. She was so conscious that while writing sentences even to her mother she would check if she had not read them in a book. The habit of assimilating what others wrote and giving it out again as her own was common in her early writings. When she wrote about the old cities of Greece and Italy, she borrowed her glowing descriptions from various sources. Those early compositions were mental gymnastics. Like all inexperienced persons she was learning writing by assimilation and imitation of ideas. It is only after years of practice that even great writers learn to write every word by way of their minds. Helen thought that ‘trying to write is very much like trying to put a Chinese puzzle together. We have a pattern in mind which we wish to work out in words’. She quotes Stevenson: “There is no way to become original, except to be born so”. The sad experience might have done her good and set her thinking on some of the problems of composition seriously. Her only regret was that she lost one of her dearest friends, Mr. Anagnos.

    Chapter XV: Helen Keller spent a year after the “Frost King” incident with her family in Alabama. She was very happy. “The Frost King” was forgotten. Helen Keller started writing a sketch of her life. She was still very cautious. The thought what she wrote might not be absolutely her own troubled her thoughts. Sometimes she said to herself: “Suppose it should be found that all this was written by someone long ago”. Miss Sullivan helped and consoled her in every way she could think of. She was then twelve years old. She wrote ‘timidly, fearfully, but resolutely’. Now her thoughts turned inward and she could see and think things invisible. In 1893 she made a trip to Washington and visited Niagra and the World’s Fair. It was quite difficult to describe Helen’s emotions when she felt the air vibrate and the earth tremble at the Falls. Miss Sullivan and Helen visited the World’s Fair with Dr. Alexander Graham Bell. There she could see the India of her books with its Shivas and elephant – gods. There were also the Pyramids. At a little distance was a model of the Santa Maria, the famous ship of Columbus. The President of the World’s Fair gave her permission to touch the exhibits. Everything fascinated her. At the Cape of Good Hope exhibit, she learnt about the mining of diamonds and cutting and polishing of precious stones. Dr. Bell accompanied her everywhere and described to her the objects of greatest interest. All these experiences added many new words and terms to her vocabulary.

    Chapter XVI: Before October, 1893, Helen Keller had studied various subjects by herself.

    She studied the histories of Greece, Rome and the United States. She had a French grammar in raised print. She knew some French and enjoyed using new words. Gradually she acquired the sufficient knowledge of French to read La Fontaine’s “Fables” and other books. She gave considerable time to the improvement of her speech. She recited passages from her favourite poets to Miss Sullivan. She corrected her pronunciation. She learnt Latin and Latin grammar from Mr. Irons in Pennsylvania. She found arithmetic quite boring. She learnt for the first time reading an author critically. At first she didn’t take interest in studying Latin grammar and analysing every word. But as she got deeper into subject, the beauty of Latin language delighted her. She started enjoying reading Latin passages and trying to make sense. There is nothing more beautiful than the fleeting images and sentiments expressed by a language. Miss Sullivan spelled into her hands whatever Mr. Irons said. Helen was just beginning to read Caeser’s “Gallic War” before she went to her home in Alabama.

    Chapter XVII: In the summer of 1894, Helen Keller attended the meeting at Chautauqua of the American Association to promote the teaching of speech to the deaf with Miss Sullivan. The school was chosen especially for obtaining the highest advantage in vocal culture and training in lip-reading. Her German teacher Miss Reamy used the manual alphabet while teaching German. Within a year, Helen could read “Wilhelm Tell” with pleasure. She made more progress in German and found French more difficult. Helen’s progress in lip-reading and speech was not what her teachers had hoped and expected it would be. They aimed too high and the disappointment was inevitable. She still avoided and disliked arithmetic. But she pursued her other studies, especially physical geography, with great interest. The two years in New York were happy ones and looked back to them with genuine pleasure. She especially remembered the walks they all took together every day in Central Park. It was beautiful in all its aspects. In the spring they sailed on the Hudson River and wondered about on its green banks. But her bright days in New York were darkened by a great sorrow. Mr. John P. Spaulding of Boston died in February, 1896.

    He was very kind and tender to Helen Keller and Miss Sullivan. His death left a vacancy in their lives that had never been filled.

    Chapter XVIII: In October 1896 Helen Keller entered the Cambridge School for Young Ladies. The thought of going to college took root in her heart. Going to the Cambridge School was the nearest approach she could get to Harvard. In this way, she could fulfil her childish declaration. At the Cambridge School, Miss Sullivan attended the classes with her and interpreted to her the instructions given. The instructors had no experience of teaching the blind and the deaf. Her only means of conversing with them was reading their lips. She had been well trained in English by Miss Sullivan. She had a good start in French and received six months instruction in Latin. But she was most comfortable in German. Inspite of those advantages, her progress was not smooth. Miss Sullivan could not spell out in her hand all that the books required. Her instructors soon became familiar with her imperfect speech to answer her questions and correct mistakes. Each day Miss Sullivan went to the school and spelled into Helen’s hand whatever the teachers said. It required a lot of patience. The German teacher gave her special lessons twice a week.

    She finished arithmetic, reviewed her Latin grammar and read three chapters of Caeser’s “Gallic War”. In German she read, partly with her fingers and partly with Miss Sullivan’s assistance. She read Schiller, Heine, Riehl and Goethe. In English she read Shakespeare, Burke and Macaulay’s “Life of Samuel Johnson”. She was impressed with Burke’s masterly speech and eloquence.

    At the Cambridge school, Helen enjoyed the companionship of seeing and hearing girls of her age. She joined them in many of their games, took long walks with them and discussed books with them. Some of the girls learnt to speak to her and Miss Sullivan didn’t have to repeat their conversation. At Christmas, Helen’s mother and her little sister spent the holidays with her. It made her most happy in sharing happy hours with them.

    She took her preliminary examination for Radcliff in July 1896. She passed in everything, and received “honours” in German and English.

    It was though advisable to have her examinations in a room by herself. The noise of the type writer could disturb others. If she passed with higher credit in the preliminaries than in the finals, there were two reasons. In the finals no one read her work over to her. Secondly, in preliminaries she offered subjects which she was quite familiar with.

    Chapter XIX: Helen Keller began her second year at the Gilman school with hope and determination to succeed. Mr. Gilman wanted her to study mathematics that year. She had physics, algebra, geometry, astronomy, Greek and Latin. She lacked important apparatus for some of her studies and faced a lot of difficulties. The classes were very  Q large and teachers could not give her special instruction. Miss Sullivan was obliged to read all the books to her and interpret for the instructors. For the first time in eleven years ‘it seemed as if her dear hand would not be equal to the task’. She could not solve problems in physics, algebra and geometry until they bought a brail writer. She encountered a lot of difficulties. Sometimes she lost all courage. Little by little, Helen’s difficulties began to disappear. The embossed books and other apparatus arrived. She threw herself into the work with renewed confidence. Algebra and geometry continued to defy her efforts. Actually, she had no aptitude for mathematics. The different points were not explained to her as fully as she wished. Mr. Gilman realised that she was overworked and should remain at his school three years longer. Helen didn’t like the idea as she wanted to enter college with her class. The difference of opinion between Gilman and Miss Sullivan resulted in Helen’s withdrawal from the Cambridge school.

    She continued her studies under a tutor, Mr. Merton Keith of Cambridge. For eight months Keith gave her lessons five times a week in Boston. In this way’ her preparation for the college continued uninterrupted. She enjoyed her work and got on faster and did better work than she ever did in school. She didn’t find algebra and geometry not even half as easy as languages and literature. But Mr. Keith made even mathematics interesting.

    He taught her to reason clearly and logically. Helen Keller took her final examinations for Radcliffe College in June 1899. The college authorities didn’t allow Miss Sullivan to read the examination papers to her. The braill didn’t work well in geometry and algebra.

    She had always done her work in braille or in her head. The administrative board of Radcliffe didn’t realise how difficult they were making her examinations. Nor did they understand the peculiarities of a deaf and blind student. They put many obstacles in her way. But Helen was determined to succeed. At last, she overcame all obstacles. She earned her admission to Radcliffe College.

    Chapter XX: Helen’s struggle for admission to Radcliffe College ended successfully. She could now enter Radcliffe whenever she pleased. It was thought best that she should study another year under Mr. Keith. Therefore, her dream of going to Radcliffe was realised only in the fall of 1900. She was excited on the first day at Radcliffe. She had tried her strength by the standards of those who could see and hear. She began her studies with eagerness. She could feel within herself the capacity to know all things. She was entering a new world of ‘beauty and light’. The professors were the embodiment of wisdom and knowledge. But Helen soon realised that ‘the college was not quite the romantic lyceum’ she had imagined. The lack of time was a big hurdle. In college, there was no time to commune with one’s thoughts. ‘One goes to college to learn, it seems, not to think’. She studied French, German, history, English composition and English literature. She studied Corneille, Moliere, Racine and Sainte-Beuve in French. She read Goethe and Schiller in German. She studied history from the fall of the Roman Empire to the 18th century and Milton in English literature. She couldn’t make notes during the lectures as her hands were busy listening. She could only jot down what she could remember at home.

    Unfortunately, very few of the books required in the various courses were printed for the blind. She was obliged to have them spelled into her hand. Actually, she needed more time to prepare her lessons than other girls. While other girls laughed, sang and danced, she spent hours reading a few chapters. It made her rebellious but she gained her confidence and composure. She made her way in a zig-zag manner slipping back many times. But she was determined to succeed. She got more eager and went on climbing higher and higher. Her vision was broadened.

    Last year at Radcliffe Helen studied English composition, the Bible, the governments of America and Europe, Horace and Latin comedy. She relished English because the teacher  brought before her ‘literature in all its original freshness and power’. The last year was the happiest year as she was studying subjects that especially interested her. But Helen realised that ‘college is not the universal Athens’ she thought it was. No doubt, one met the great and the wise in college but they seemed to be ‘mummified’. She thought that literature ‘depends more upon the depth of our sympathy than upon our understanding’.

    She felt like the proverbial bull in a china shop when she thought of her overburdened mind. A thousand odds and ends of knowledge came crushing her head like hailstones.

    Helen Keller thought that the examinations were the chief bugbears of her life. She faced them successfully many times, yet they rose again with vengeance. It is rather disgusting that just at the moment when she needed her memory and sense of discrimination, those faculties flew away.

    During her stay at Redcliffe, there was the ‘transition from romantic to actual’. She learnt many things there. Knowledge is not only ‘power’ but is ‘happiness’ too. One can’t be deaf to the great throbs of humanity. Nor can one be ‘deaf to the harmonies of life’.

    Chapter XXI: Helen Keller depended on books not only for pleasure and for wisdom but also for the knowledge. She first read a story in May, 1887 when she was just seven years old. At first, she had only a few books in raised print like “Our World”. She read them over and over. Sometimes Miss Sullivan spelled into her hands little stories and poems. Actually Helen began to read in right earnest when she was in Boston. She spent a lot of time in the Institution library and took down whatever book her fingers lighted upon. The words themselves fascinated her. Her impressionable mind retained many words and sentences.

    “Little Lord Fauntleroy” was the first book of any consequence that she ‘read understandingly’. It was a fascinating child’s story. At first the reading was constantly interrupted as she didn’t know many words. Miss Sullivan came to her help and guidance.

    Later on, at her request, Mr. Anagnos had the story embossed and Helen read it again and again.

    During the next two years she read many books at her home or her visit to Boston. Some of them were “Greek Heroes”, La Fontaine’s “Fables”, Hawthorne’s “Wonder Book”, “Bible Stories”, Lamb’s “Tales from Shakespeare”, Dickens, “The Pilgrim’s Progress”, and “Robinson Crusoe”. Stories in which animals are made to talk and act like human beings never appealed to her very strongly. But she felt geniune interest in ‘The Jungle Book’ and “Wild Animals” because they were real animal stories and not caricatures of men. Helen enjoyed antiquity, Ancient Greece excercised a mysterious fascination for her. She liked the pagan gods and goddesses walking on earth and talked face to face with men. ‘The Iliad’ was her favourite. Great poetry whether written in Greek or in English needed no interpreter than a ‘responsive heart’. The finest passages of ‘The Iliad’ lifted her soul. She forgot her physical limitation. Her liking for ‘The Aeneid’ was not as great as that for ‘The Iliad’.

    Virgil is ‘serene and lovely like a marble’. Homer is a beautiful animated youth in the full sunlight.

    Helen began to read the Bible much before she could understand it. The stories of Greeks were so full of charm for Helen but those of the Bible were devoid of any interest. She had read the Bible for so many years with joy and inspiration. She loved it as she loved no other book. She wished that the literature of the past might be purged of all that is ugly and barbarous in it. She liked the simplicity and ‘terrible directness of the book of Esther’.

    She also liked the story of Ruth for her oriental charms. ‘Macbeth’ of Shakespeare impressed her most. For a long time the ghosts and witches haunted her in her dreams.

    She read ‘King Lear’ after ‘Macbeth’. The two other characters that she liked very much were of Shylock and Satan. But she could never hate them completely. Shakespeare’s songs and sonnets were as wonderful and fresh as his dramas.  Q Helen Keller loved history next to poetry. She had read every historical work that she had been able to lay her hands on. Green’s ‘History of the English People’ and Freeman’s ‘History of Europe’ impressed her. In her college reading she became familiar with French and German literature. The Germans put strength before beauty, and truth before convention, both in life and in literature. Goethe and Schiller were her favourite German writers. She liked Moliere and Racine best among the French writers. She also admired Balzac and Victor Hugo. She liked the American writer Mark Twain. Literature was Helen’s ‘utopia’.

    Chapter XXII: Helen Keller tries to explain that she has many other pleasures and amusements other than reading books. She has a great attraction for the country and out-of-door sports. She learnt to row and swim at a very early age. She can’t guide the boat very well. Someone usually manages the rudder while she rows. She loves to contend with wind and wave. She also enjoys canoeing on moonlight nights. She loves touching a little fish or a pond lily. But her favourite amusement is sailing. In the summer of 1901, she visited Nova Scotia and Halifax. It was really so interesting, so beautiful! Once they went in a sail-boat to watch the races. They faced the fury of a storm. The boat was driven down by the gigantic waves. Down came the main sail. At last cold, hungry and tired, they reached their pier. She visited Wrentham, one of the loveliest villages in New England. She had a special attraction for the ‘king-tree’ which stood there 800 or 1000 years. Some people think that all sensations reach us through the eye and the ear. They forget that her whole body is alive to the conditions about her. She can also feel the grinding of heavy wagons and machinery.

    Several times she visits the narrow, dirty streets where the poor live. She ‘grows hot and indignant’. She realises that the sun and the air are God’s free gifts to all. She is pained to realise that the poor are forced to live in such inhuman and dirty surroundings.

    She enjoys cycling next to a leisurely walk. Most of the time her dog accompanies her on a walk or ride or sail. When she is indoors, she likes to knit and crochet. She also plays game or two of checkers or chess with a friend. If alone, she plays a game of solitaire.

    She loves to frolic with children. Museums and art stores are also sources of her pleasure and inspiration. She can feel the heart-throbs of the ancient Greeks in their marble gods and goddesses. Going to the theatre is another pleasure of Helen Keller. She enjoys having a play described to her while it is being acted on the stage. She has met a few great actors and actresses like Miss Ellen Terry, Sir Henry Irving and Jefferson who played ‘Rip Van Winkle’. Sometimes a sense of isolation enfolds her like a cold mist when she sits alone.

    ‘Then comes hope with a smile and whispers, “There is a joy in self-forgetfulness”. So she tries to make the light in others’ eyes her sun and the music in others’ ears her symphony. She tries to make the smile on others’ lips her own happiness.

    Chapter XXIII: Helen Keller describes men and women who contributed to make her life happy and meaningful. They were men of letters, scientists, priests, editors and friends who sweetened and ennobled her life. One of such persons was Bishop Brooks. As a child she loved to sit on his knee while Miss Sullivan spelled into her hand beautiful words about God and the spiritual world. Very often when she was puzzled to know the multiplicity of so many religions, he said: “There is only one religion—the religion of love”. Bishop Brooks believed in the ‘fatherhood of God and the brotherhood of man’. Helen Keller found no creed more soul-satisfying than Bishop Brook’s creed of love.

    Helen remembers Dr. Oliver Wendell Holmes. She met Dr. Holmes many times and she loved the man as well as the poet. Dr. Edward Hale was one of Helen’s very old friends.

    She had known him since she was eight and her love for him increased with her years.

    He was very helpful and kind to her and Miss Sullivan in times of trial and sorrow. He has been ‘a prophet and inspirer of men’.

    Helen Keller had spent so many happy days with Dr. Alexander Graham Bell. She spent hours listening to what he had to tell her about her experiments. He was very humorous and poetic too. His dominating passion was his love for children. He was never so happy as and when he had a little deaf child in his arms.

    During his two years in New York, Helen met many distinguished people. It was a great privilege to meet Mr. and Mrs. Hutton.

    William Dean Howells and Mark Twain were special favourites of Helen Keller. Mark Twain had his own ways of thinking, saying and doing everything. There were host of other interesting people she met in New York. Those were the people who had made the story of her life. They were the people who had turned her limitations into beautiful privileges and opportunities.