ASSIGNMENT I (Marks : 15) Instructions : I. Answer all the questions II. All questions carry equal marks
1. (a) Define Organization and explain its characteristics. (b) Explain the principles propounded by Henry Fayol.
2. (a) Discuss, in detail, the Harwthorne Experiments. (b) Define Organization as a system and explain the sub-systems.
3. (a) Explain the meaning of Organizational Behaviour (OB) and discuss the approaches available to study Organizational Behaviour. (b) Consider an organization where you now work (or where you have worked) and explain what model (paradigm) of organizational behavior does (did) your supervisor follow? Is (was) it the same as top managements model?
ASSIGNMENT -1I Instructions : I. Answer all the questions II. All questions carry equal marks Marks : (3x5=15) 1 (a) Explain the nature of man and discuss the models of man. (b) Define personality and explain the nature and characteristics of personality.
2 (a) Define Change and explain the reasons for Resistance to Change. (b) Describe the communication process and analyse the barriers in effective communication. 3. Define Leadership and explain the theories of Leadership. Dr. B R AMBEDKAR OPEN UNIVERSITY DEPARTMENT OF COMMERCE
PROGRAM: MASTER OF COMMERCE (M.COM)
M.COM-2 : ACCOUNTING FOR MANAGEMENT
(2013-14 Batch)
ASSIGNMENT I (Marks : 15)
Answer all the questions
Each question carries five marks
1. How does Management Accounting differ from Financial Accounting and Cost Accounting ? Discuss management accounting as an effective tool of financial control.
2. From the following information pertaining to a company prepare its Trading, P&L A/c. for the year ended March 31, 2012 and a summarized Balance Sheet as at that date. Current ratio 2.5 Quick ratio 1.3 Proprietary ratio (Fixed assets/Proprietary fund) 0.6 Gross profit ratio 10% Debtors velocity 40 days Sales Rs.14,60,000 Working capital Rs.2,40,000 Bank overdraft Rs.30,000 Net profit 10% of proprietary funds
Closing stock is 10% more than opening stock.
3. You have been supplied data for a company and its industry averages. (i) Determine the indicated ratios for the company ; and (ii) Indicate the companys strengths and weaknesses in terms of liquidity, solvency and profitability, as revealed by your analysis.
Balance sheet as at March 31, 2012
Liabilities Rs. Assets Rs. Equity share capital 1,00,00,000 Plant and equipment 1,51,00,000 10% Preference share capital 40,00,000 Cash 12,30,000 Retained earnings 27,40,000 Drs. 36,00,000 Long-term debt 34,00,000 Stock 60,80,000 Sundry Crs. 31,50,000 Outstanding exps. 1,20,000 Other current liabilities 26,00,000 __________ __________ 2,60,10,000 2,60,10,000 __________ __________
Statement of profit for the year ended March 31, 2012
Rs. Rs.
Sales Net 2,25,00,000 Less: cost of goods sold 1,52,50,000 Selling expenses 29,50,000 Administrative expenses 14,80,000 Research and development 6,50,000 Interest 2,90,000 2,06,20,000
Earnings before taxes 18,80,000 Less: Income tax (0.35) 6,58,000 __________ 12,22,000 __________ Dividends paid to equity share holders 5,00,000 __________
Financial Ratios of Industry
i. Current ratio 2.2 ii. Stock turnover (times) 2.8 iii. Collection period (days) 56 iv. Total debt./shareholders equity (%) 45 v. Interest coverage ratio (times) 10 vi. Turnover of assets (times) 1.35 vii. Income before tax/sales (%) 11.9 viii. Rate of return on shareholders equity (%) 10.9
Assignment II
Answer all the questions
Each question carries five marks Marks : 15
1. The following are the summarized Balance Sheets of P Ltd., as on 31 st March, 2012 and 2013. Liabilities 2012 Rs. 2013 Rs. Assets 2012 Rs. 2013 Rs. Share Capital Gen. Reserve P&L A/c Mortgage Loan (LT) Sundry Creditors Provision for Taxation 2,00,000 50,000 30,500 70,000 1,50,000 30,000
2,50,000 60,000 30,600 --- 1,35,200 35,000
Land & Buildings Machinery Stock Sundry Debtors Cash Bank Goodwill 2,00,000 1,50,000 1,00,000 80,000 500 --- ---
1,90,000 1,69,000 74,000 64,200 600 8,000 5,000
5,30,500 5,10,800 5,30,500 5,10,800
Additional information: i. During the year ended 31 st March, 2013 dividends of Rs. 23,000 were paid. ii. Assets of another company were purchases for a consideration of Rs. 50,0000 payable in shares. These assets include Stock Rs.20,0000, Machinery Rs.25,000. iii. Machinery was further purchased for Rs.8,000. iv. Depreciation written off on Machinery Rs.12,000. v. Income Tax provided during the year Rs.33,000. vi. Loss on sale of machinery Rs.200 was written off to General Reserve. You are required prepare Funds Flow and Cash Flow Statements. 2. A companys income statement for the preceding year is presented below: Except as noted, the cost-revenue relationship for the coming year is expected to follow the same pattern as in the preceding year.
Income statement for the year ending 31-03-2012: Rs. Sales (20,00,000 Units) at 25 paise 5,00,000 _______ Variable Costs 3,00,000 Fixed Costs 1,00,000 _______ 4,00,000 Pre-tax Profit 1,00,000 Income tax 50,000 _______ Profit after tax 50,000 _______ You are required to:
i) What is the break-even point in sales and Units ?
ii. Suppose that a plant expansion will add Rs.50,000 to fixed costs and increase activity by 60% , how many units would have to be sold after the addition, to break-even ?
iii. What is the Level of sales, at which the company will be able to maintain its present pretax profit position even after expansion?
iv. The management feels that it should earn at least Rs.10,000 (Pre-tax per annum) on the new investment. What sales value is required to enable the company to maintain existing profits and earn the minimum required on the new investment ?
3. What approaches have generally been recommended for dealing with the problems of changes in the purchasing power of money? Which one is the best? Give reasons.
Dr. B R AMBEDKAR OPEN UNIVERSITY DEPARTMENT OF COMMERCE
PROGRAM: MASTER OF COMMERCE (M.COM)
M.COM-03: FINANCIAL MANAGEMENT
(2013-14 Batch)
ASSIGNMENT I (Marks : 15) Instructions : I. Answer all the questions II. All questions carry equal marks 1. Key decisions in financial management are a part of an integrated decision framework. Discuss.
2. (a) Alpha Ltd., has a surplus of Rs.20 lakh available for the next 5 years. At the end of the period, the firm will need the amount for investing in its business expansion. If the firm decided to invest the surplus in a scheme that offers a 13 % per annum, how much would the amount grow to at the end of 5 years.
(b) What do you understand by time value of money? What are the possible reasons that money must have time value despite not being put to use?
3. ( a) An investor purchased the share of ABC Ltd., at a price of Rs.150 five years back. During this period the dividends declared by the company and its share prices (closing) have been as follows: Year Dividend Per Share (In Rs.) Share Price (In Rs.) 0 - 150 1 9.00 176 2 12.00 193 3 13.50 218 4 15.00 299 5 18.00 376
Had the investor invested in a savings bank account scheme he would have earned a return of 5.5%. Was the shareholder compensated for the risk that he undertook by investing in the stocks?
(b) Pay Early Ltd is planning a major investment to expand its current manufacturing of digital clocks with initial cash outlay of Rs.350 lakh. The finance department has projected a following cash flow over the next 7 years considered to be the life of the project.
(a) What is the IRR of the project? (b) Calculate the NPV of the project at 12% discount rate.
ASSIGNMENT - II Instructions : I. Answer all the questions II. All questions carry equal marks Marks : (3X5=15) 1 (a) Explain any two capital structure theories in detail (b) A company has a sales of Rs. 25,00,000. The fixed expenses are Rs. 6,00,000 and variable expenses are Rs. 10,00,000. The company employed a debt of Rs. 8,00,000 @ 12% p.a. Calculate (i) Operating leverage and (ii) Financial leverage from the above information. 2. (a) SEEMERGE Technologies Ltd., consists of the following amounts and specific costs of each type of capital on its books: Type of Capital Book Value Market Value Specific Costs (%) Long Term Debt Rs.4,00,000 Rs.3,80,000 6 Preference Share Capital 1,00,000 1,10,000 8 Equity 6,00,000 9,00,000 14 Retained Earnings 2,00,000 3,00,000 12
Determine the Weighted Average Cost of Capital using (a) Book-Value weights and (b) Market Value weights. Also examine the rationale behind the use of weighted average cost of capital.
(b) What are the assumptions and arguments used by Modigliani and Miller in support of the irrelevance of dividends? Are dividends really irrelevant? 3. (a) Discuss various forms of working capital financing available to organizations. (b) What are Accounts Receivables? Explain the Characteristics, Objectives and Factors influencing investment in Accounts Receivables.
Dr. B R AMBEDKAR OPEN UNIVERSITY DEPARTMENT OF COMMERCE
PROGRAM: MASTER OF COMMERCE (M.COM)
M.COM-04: MARKETING MANAGEMENT
(2013-14 Batch)
ASSIGNMENT I (Marks : 15)
Answer all the questions Each question carries five marks
1. a) What is marketing? Explain its approaches to understand scope of marketing. b) Discuss the role of marketing in economy development.
2. a) Explain the concept of marketing environment and discuss the factors influencing marketing environment. b) Explain the characteristics of services and state the reasons for growth in service sector.
3. a) What do you mean by market segmentation? Explain the bases and benefits of marketing segmentation. b) Define consumer behaviour and discuss the various factors influencing consumer behaviour.
Assignment II
Answer all the questions Each question carries five marks (15 marks)
4. a) How do you classify the products? Describe the stages in new product development. b) Explain the concept of Product Life Cycle and discuss the managerial implications in marketing PLC.
5. a) Define the term Price and Pricing. Discuss any two methods of pricing methods with their relative merits and demerits. b) Explain the concept and significance of marketing channels.
6. a) What do you mean by advertising? Explain the importance of advertising media and point out their relative role in promoting consumer products. b) Explain the importance and steps involved in personal selling process.
Dr. B R AMBEDKAR OPEN UNIVERSITY DEPARTMENT OF COMMERCE
PROGRAM: MASTER OF COMMERCE (M.COM)
M.COM-05: BUSINESS ENVIRONMENT
(2013-14 Batch)
ASSIGNMENT I (Marks : 15)
Answer all the questions Each question carries five marks
1) What is Business Environment? Briefly discuss the business environment as it prevails today in India.
2) What do you mean by Business Ethics? What are the ethical dilemmas faced by the Business Organisations? How to improve ethical decision making?
3) Describe briefly the methods of Privatization. Which method is preferable for Privatization of Public Enterprises in India? Why?
ASSIGNMENT II (Marks: 15)
Answer all the questions Each question carries five marks
1. What do you know about e-commerce? Is it possible to eliminate all middlemen in the channel of distribution on account of ONLINE business transactions? Suggest your view points.
2. a) Discuss the importance of Information and Communication Technology (ICT) in industrial development.
b) Evaluate Indias export promotion efforts. Also list the problems faced by India in export sector.
3. a) Profit making is the primary goal of any business enterprise Yes or No Discuss.
b) Discuss the role of FDI in developing countries like India, with special focus on retail sector.