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  Why Merge Cells in Excel? The most common reason to merge cells is for  formatting  and centering headings. This guide will show you how to merge cells in  Excel , even though it is highly recommended that you don’t merge them unless you absolutely need to. As an alternative, we recommend using the Center Across Selection feature. Learn with video instruction in CFI’s  Free Excel Crash Course !   How to Merge Cells in Excel Follow the steps below to learn how to easily combine multiple cells in an  Excel spreadsheet . Use the screenshots as a guide and then try it on your own!   Step 1 Select the cells you want to merge. Highlight them with your mouse or by starting in one cell, holding Shift, then using the arrows to select to the end.     Step 2 On the Home Ribbon, select the Format Cells button, or press the  keyboard shortcut  Ctrl + 1 to open the Format Cells dialogue box.     Step 3 Inside the Format Cells menu, click on the Alignment tab and tick the box that says Merge Cells.

  The contract of guarantee is also known as the Contract of  Suretyship . Section 126 of the Indian Contract Act, 1872 defines the Contract of guarantee - a "contract of guarantee” is a contract to perform the promise, or discharge the liability, of a third person in case of his default. The person who gives the guarantee is called the “surety”. Surety is also known as Guarantor.     Rights of Surety : 1) Rights of surety on payment or performance :              According to Section 140 of the Indian Contract Act 1872, where a guaranteed debt has become due, or default of the principal debtor to perform a guaranteed duty has taken place, the surety upon payment or performance of all that he is liable for, is invested with all the rights which the creditor had against the principal debtor. 2) Surety's right to benefit of creditor's securities (Section 141) :         According to Section 141 of the said Act, a surety is entitled to the benefit of every security which the cr

  What is Dissolution of a Firm? Dissolution of a partnership firm might occur without the interference of the court or by the court’s order, in any of the ways stated. It has to be noted that dissolution of the enterprise necessarily brings in the  dissolution of the partnership . Dissolution of a firm takes place in any of the following ways : Dissolution by Agreement: An enterprise is dissolved : With the consent of all the partners In accordance with an agreement between the partners Mandatory Dissolution: An enterprise is dissolved mandatorily in the below mentioned cases: When all the partners or one partner, become bankrupt, rendering them incapable to sign an agreement When the business concern of the enterprise is illegal When some occurrence has taken place which makes it illegitimate for the partners to take over and carry on the business concern of the enterprise in partnership, for example, when a partner who is a citizen of a nation becomes an alien antagonist because of

Definition of Partners According to  Section 4  of the  Indian Partnership Act, 1932 , a partnership is defined as a relationship between two persons who mutually agreed to share the profits and losses in the business. Therefore, persons who have entered into an agreement with one another are individually known as “partners”. Furthermore, as per  Black Law dictionary , a partner is a member of a firm or co-partnership; who has united with others in order to form a partnership in business.  General Types of Partner The following list includes the types of partners we come across on a regular basis. The following list of the partners are not exhaustive in nature, since the Partnership Act, 1932 does not restrict any type of Partnership which the partners wish to define for themselves.   Active/Managing Partner An active partner mainly takes part in the day-to-day running of the business and also takes active participation in the conduct and management of the business firm. He carries the

 Sort the following words according to the pronunciation of the letter ‘S’ as “/s/ or /iz/ or /z/.” Tick the appropriate column in the table given below: S.No Words /s/ /z/ /iz/  1. Races - /s/  2. Sleeps - /iz/  3. Dreams - /z/  4. Graphs - /iz/  5. Materials - /s/ 6. Natives - /z/  7. Industries - /s/  8. Facilities - /s/

 1. Words which indicative the time of occurrence of the action is known as ________. a) Adverb b) Adjective c) Verb d) Pronoun  2. A plural noun names more than ________ person, place idea or thing. a) one b) two c) three d) four  3. Slow and Steady ______ the race. (Use the suitable verb) a) win b) won c) wins d) had win  4. All words in English can be classified into _____ classes called parts of speech. a) six b) seven c) eight d) nine   5. Radha ______ me yesterday. (Use the suitable verb) a) meet b) met c) had met d) will meet  6. Word used to describe a person, a place, a location or a thing is termed as __________. a) Noun b) Verb c) Adverb d) Adjective  7. ‘Former’ means the __________ reference. a) first b) second c) third d) fourth  8. The vocabulary for ‘Indigenous’ is ________. a) innate b) acquired c) inculcated d) plunge  9. Stressed languages are languages that emphasis on different words and _______ in a sentence. a) syllables b) gestures c) phone

 Punctuate the following passage:   My college is arranging for a trip to Chennai () i wish to be a member of the team the cost would be rs 2000 which includes boarding () lodging and transport () hope you will permit me to go () what a nice opportunity and learning experience it would be for me () all my classmates are going on the trip () would you be able to spare the amount from your budget and send it as early as possible Answer :  My college is arranging for a trip to Chennai (.) I wish to be a member of the team the cost would be rs 2000 which includes boarding (,) lodging and transport (.) Hope you will permit me to go (.) what a nice opportunity and learning experience it would be for me (,) all my classmates are going on the trip (.) would you be able to spare the amount from your budget and send it as early as possible.