BCom H

Code No.
4096
FACULTY OF COMMERCE
B.Com. (Hons) III – Year Examination, March / April 2014
Paper Code – 302
Human Resource Management
Time: 3 Hours Max.Marks:100
PART – A (5 x 5 = 25 Marks)
Note: Answer any FIVE of the following questions in not exceeding 20 lines each.
1 HRM Policy
2 Significance of HRM
3 Job specification
4 Need for training
5 Placement
6 Graphic Rating Scales method
7 Fringe benefits
8 Objectives of trade union
PART – B (5x15 = 75 Marks)

Note: Answer the following questions in not exceeding four pages each,
using internal choice.
9 (a) “Human resources and their management, interacted with the internal and
external environmental factors”. Discuss.
OR
(b) Explain the objectives of Human Resource Management.
10 (a) Define job description. Explain the contents of job description.

OR
(b) What is man power planning? What factors do you consider while forecasting
man power needs of an organization?
11 (a) Explain the important techniques of training.

OR
(b) What are essential characteristics of an effective appraisal system?
12 (a) Briefly discuss the method of job evaluation.

OR
(b) What is wage and salary administration? Discuss its objectives.
13 (a) Define industrial relations. Explain functions of industrial relations.

OR
(b) What are the conditions essential for the success of workers participation in
management?
****
Code No. 4089
FACULTY OF COMMERCE
B.Com. (Hons.) II – Year Examination, March / April 2014
Paper Code – 202
Corporate Accounting
Answer all questions at one place.
1 Define accounting standard.
2 What is section 17 as per Banking Regulation Act, 1949?
3 Rajesh was holding 100 shares of Rs. 100 each. Rs. 80 per share called up. He paid 30 on
application but failed to pay Rs. 20 on allotment and Rs. 30 on first call. His shares were
forfeited. Journalise the above transactions for forfeiture.
4 The premises of a business caught fire on September 15, 2012 and the considerable stock was
destroyed. Books saved from the fire discloses the following:
Rs.
Stock on 1-1-2012 28,567
Purchases to the date of fire (1-1-2012 to 15-9-2012) 57,628
Sales to the date of fire (1-1-2012 to 15-9-2012) 93,900
Stock salvaged from fire 3,200
Average gross profit for last three years 36%
Expenses incurred to put off fire 300
The stocks were always valued at cost + 10%
From the above, ascertain the amount if claim to be lodged with Insurance Company.
5 The paid up capital of X Ltd consists of 80,000 equity shares of Rs. 10 each. Due to bad
financial situations, the company proposes to reduce the capital by issuing one equity share of
Rs. 2 each for every 5 existing equity shares. With this amount the company wants to reduce
the assets value by Rs. 90,000. The balance amount will be used to write off profit & loss
account debit balance. Prepare Capital Reduction Account.
6 From the following particulars, compute the value of goodwill on the basis of 3 years’ purchase
of super profits taking average of last 4 years.
Fixed assets Rs. 8,00,000, current assets Rs. 80,000 current liabilities Rs. 1,60,000.
Normal rate of return 15% of average capital employed. Managerial remuneration if
employed elsewhere is Rs. 10,000 p.a. profits for the last 4 years were Rs. 1,20,000; Rs.
1,30,000; Rs. 1,50,000 and Rs. 1,40,000 respectively.
7 A liquidator is entitled to receive remuneration @ 2% of the assets realized and 3% of the
amount distributed among the unsecured creditors. The assets realized Rs. 25,00,000 against
which payment was made as follows:
Liquidation expenses Rs. 25,000; preferential creditors Rs. 75,000; and secured creditors
Rs. 10,00,000.
Calculate the remuneration payable to the liquidator.
st
8 On 31 March 2011, uncertain Bank Ltd had a balance of Rs. 9 crores in “Rebate on Bills
Discounted” account. During the year ended 31st March 2012, uncertain Bank Ltd discounted
bills of exchange of Rs. 4,000 crores charging interest at 18% per annum, the average period of
discount being for 73 days. Of these, bills of exchange of Rs. 600 crores were due for
realization from the acceptors/customers after 31st March 2012, the average period outstanding
after 31st March 2012 being 36.5 days.
Uncertain Bank Ltd asks you to pass Journal entries and show the ledger accounts pertaining
to:
i) Interest and discount account
ii) Rebate on bills discounted account
PART – B (5 x 15 = 75 Marks)
Note: Answer the following questions in not exceeding four pages each, using internal choice.
9 (a) Fine Products Ltd was registered with a nominal capital of Rs. 5,00,000 divided into equity
shares of Rs. 100 each. The following trial balance is extracted from the books on 31st
March 2012.
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Code No. 4089
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Debits Rs. Credits Rs.
Buildings 2,90,000 Sales 5,20,000
Machinery 1,00,000 Salaries outstanding 2,000
Closing stock 90,000 Provision for bad debts 3,000
Purchases (Adjusted) 2,10,000 Equity share capital 2,00,000
Salaries 60,000 General reserve 40,000
Directors’ fees 10,000 Profit & Loss 25,000
Rent 26,000 Sundry creditors 92,000
Depreciation 20,000 Depreciation on:
Bad debts 6,000 Buildings 50,000
Interest accrued on investment 2,000 Machinery 55,000 1,05,000
Investments 1,20,000 14% Debentures 2,00,000
Debentures interest 28,000 Interest on debentures
Loose tools 23,000 accrued but not due 14,000
Advance tax 60,000 Interest on investment 12,000
Sundry expenses 18,000 Unclaimed dividend 5,000
Sundry debtors 1,25,000
Bank 30,000
12,18,000 12,18,000
You are required to prepare trading and profit and loss account and profit and loss appreciation
account for the year ending 31st March 2012 and Balance Sheet as at that date after taking into
consideration the following information.
i) Closing stock is more than opening stock by Rs. 30,000
ii) Provide for doubtful debts @ 4% on debtors
iii) Make a provision for income tax for Rs. 76,000
iv) Depreciation expense includes depreciation of Rs. 8000 on buildings and that of Rs.
12,000 on machinery.
v) The Directors recommended a dividend @ 25%
vi) Transfer to General Reserve 10% on Net Profit
vii) Provide for Corporate Dividend Tax @ 10%.
OR
(b) GMR Ltd offers 5,00,000 Equity Shares of the nominal value of Rs. 10 each for public
subscription at Rs. 12. The amounts payable on the shares were on application Rs. 4.50;
on allotment (including premium) Rs. 4.50; on first and final call Rs. 3.00.
The actual subscription was only for 4,50,000 shares. All money payable by shareholders
was received except from Laxminarayana who had taken 5,000 shares but failed to pay the
final call. His shares were forfeited and reissued to Bhadrinarayana at Rs. 6 each.
Show Journal Entries and the Balance Sheet in the books of GMR Ltd.
10 (a) What is the need for accounting standards? Mention the accounting standards announced
by the Accounting Standards Board.
OR
(b) Following particulars are available in respect of a Ltd Company.
i) Profits earned:
2010 Rs. 50,000
2011 Rs. 60,000
2012 Rs. 55,000
ii) Normal rate of profit 10%
iii) Capital employed Rs. 3,00,000
iv) Present value of an annuity of one rupee for 5 years at 10% Rs. 3.78
v) The profits included non-recurring profits on an average basis of Rs. 4,000 out of
which it was deemed that even non-recurring profits had a tendency of appearing at
the rate of Rs. 1,000 p.a. You are required to calculate Goodwill:
a) as per 5 years’ purchase of super profits
b) as per capitalization of super profits method and
c) as per annuity method.
11 (a) X Ltd. and Y Ltd. amalgamated on and from 1st April 2012. A new company, was formed to
take over the business of the existing companies.
(Rs. in Lakhs)
Liabilities X Ltd Y Ltd Assets X Ltd. Y Ltd
Rs. Rs. Rs. Rs.
Equity shares of Rs. 10 each 60.00 70.00 Fixed Assets 85.00 75.00
General Reserve 15.00 20.00 Investments 10.50 5.50
P & L Account 10.00 5.00 Stock 12.50 27.50
Investment Allowance Reserve 5.00 1.00 Debtors 18.00 40.00
Export Profit Reserve 0.50 1.00 Banks 4.50 4.00
Debentures 30.00 40.00
Creditors 10.00 15.00
130.50 152.00 130.50 152.00
Code No. 4089
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XY Ltd issued requisite number of shares to discharge the claims of the equity shareholders
at the transferor companies. Prepare a note showing purchase consideration and discharge
thereof and draft the Balance Sheet of XY Ltd assuming that the amalgamation in the nature
of purchase and Investment Allowance Reserve and Export Profit Reserve are to be
maintained for two more years.
OR
(b) The Balance Sheet of TVS Sundaram Co. Ltd as on 31st March 2012 was as follows:
Liabilities Rs. Assets Rs.
Capital: Goodwill 25,000
2000 Preference shares of Rs. 100 each 2,00,000 Freehold property 1,75,000
4000 Equity shares of Rs. 100 each 4,00,000 Machinery 3,00,000
6% Debentures 1,20,000 Stock 1,05,000
Bank Overdraft 55,000 Debtors 85,000
Current Liabilities 1,05,000 P & L Account 1,90,000
8.80,000 8,80,000
The following scheme of capital reduction was approved by the court.
a) The preference shares and equity shares were reduced to Rs. 80 and Rs. 50 per share
fully paid respectively.
b) Debenture holders agreed to receive 1,000 preference shares in full satisfaction of dues
c) The goodwill and Profit and Loss Account were written off.
d) Freehold property and machinery were depreciated by 20% and 10% respectively.
Draft Journal Entries and prepare revised balance sheet.
12 (a) A Life Insurance Company disclosed a fund of Rs. 20,00,000 and the Balance Sheet total
Rs. 45,00,000 on 31st March 2012 before taking the following into consideration.
i) A claim of Rs. 10,000 was intimated and admitted but not paid.
ii) A claim of Rs. 6,000 outstanding in the books for 8 years is written back.
iii) Interest on securities accrued Rs. 800 but not received during the year
iv) Rent of the own building occupied Rs. 2,000 outstanding.
v) Premium of Rs. 600 is payable under re-insurance
vi) Reinsurance recoveries Rs. 26,000
vii) Bonus utilized in reduction of premium Rs. 10,000
viii) Agents commission to be paid Rs. 8,000.
Pass the necessary Journal entries for the above omissions, recompute the fund and show the
Balance Sheet after making the above adjustments.
OR
12 (b) From the following particulars you are required to prepare Fire Revenue Account for the
year ended 31st March 2012.
Rs. Rs.
Claims as on 1-4-2011 80,000 Commission on Reinsurance accepted 10,000
Claims intimated but not 20,000 Expenses of management 6,10,000
accepted on 31-3-2012
Claims intimated and accepted 1,20,000 Provision for unexpired risk 8,00,000
but not paid on 31-3-2012 on 1-4-2011
Re-Insurance premium 2,40,000 Bonus in reduction of premium 24,000
Commission 4,00,000
You are required to provide for additional reserve for unexpired risks at 1% of net premium in
addition to opening balance.
13 (a) From the following particulars of Sangameswara Bank Ltd prepare profit and loss account
for the year ending 31st March 2012.
Rs. Rs.
Interest on Fixed Deposits 4,30,000 Contribution to Provident Fund 12,000
Interest on Loans 6,50,000 Local Committee members fee 10,000
Discount on Bills discounted 4,15,000 Audit fee 12,000
Interest on Over draft 2,10,000 Printing & Stationery 4,000
Interest on Cash credits 4,10,000 Loss on sale of Govt. Securities 5,000
Interest on Saving Bank Deposits 1,25,000 Loss on sale of furniture 2,000
Salaries and Allowances 1,40,000 Postage and Telegrams 2,500
Rent, taxes, lighting and insurance 40,000 Depreciation 10,000
Locker rent 5,000 Advertisements 4,000
Repairs 2,000 Legal expenses 2,500
Commission, exchange and Brokerage 24,000
Directors fee and allowances 25,000
Transfer fees 2,000
Additional Information:
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Code No. 4089
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i) Rebate on Bills discounted on 31-3-2011 Rs. 19,000
ii) Rebate on Bills discounted on 31-3-2012 Rs. 26,000
iii) Bad debts Rs. 40,000
iv) Provide Rs. 50,000 for taxation.
OR
(b) The following particulars relate to a Limited Company which has gone into voluntary liquidation.
You are required to prepare the Liquidators Final Statement of Account allowing his
remuneration at 2% on the amount on assets and 2% on the amount distributed to unsecured
creditors other than preferential creditors.
Rs.
Unsecured Creditors 11,20,000
Preferential creditors 3,50,000
Debentures 3,75,000
The Assets realized the following sums:
Cash in hand 1,00,000
Land and buildings 6,50,000
Plant & machinery 5,52,500
Furniture 37,500
The liquidation expenses amounted to Rs. 10,000. A call of Rs. 10 per share on the partly paid
10,000 Equity shares were made and duly paid except in case of one shareholder owing 500
shares.
****
Code No. 4079 / N
FACULTY OF COMMERCE
B.Com. (Hons) I – Year (New) Examination, March / April 2014
Paper Code – 101
Business Organization & Management
Time: 3 Hours Max.Marks: 70
1 Aids to trade
2 HUF
3 Public Vs Private company
4 Management Vs Administration
5 Formal Vs Informal structures
6 Organizational structure
7 Kinds of partners
8 Characteristics of a Cooperative Society.
PART – B (5 x 10 = 50 Marks)
Note: Answer the following questions in not exceeding four pages each, using
internal choice.
9 (a) Write about the qualities of a successful businessmen.

OR
(b) What are the essentials of modern business? Explain.
10 (a) Write in detail about the registration and dissolution of a partnership firm.
OR
(b) Distinguish between partnership and sole tradership form of business.
11 (a) Explain how a cooperative society can be formed and types of cooperative
societies.
OR
(b) Write about the steps and requirements in starting a company form of
business.
12 (a) Write in detail about the levels and functions of management.
OR
(b) Write about the emerging trends and styles in Indian Management.
13 (a) Write in detail the requisites for effective managerial control system.
OR
(b) “Failure to delegate is stopping the process of growth”, in the light of this
statement explains the role of delegation in facilitation of organizational
functioning.
****
Code No. 4080 / O
FACULTY OF COMMERCE
B.Com. (Hons) I – Year (Old) Examination, March / April 2014
Paper Code – 101
Organization & Management Theory
1 Partnership deed
2 Multinationals
3 Levels of management
4 Centralization Vs Decentralization
5 Management by exception
6 Scientific management
7 Authority Vs power
8 Maslow’s need hierarchy theory
PART – B (5 x 15 = 75 Marks)
9. a) “Commerce facilitates the exchange of good sand services with the help of
trade and aids to trade”. Comment.
OR
(b) Individual proprietorship has its own scope of activity and continues to exist
inspite of the development of bigger organizations like partnership and joint
stock company. Discuss.
10 (a) Explain the role of industralisation and discuss the factors affecting
industrilisation in India.
OR
(b) Explain the objectives of Industrial Policy. What are the main features of the
Industrial Policy 1991?
11 (a) Explain the importance of management and discuss the challenges to
management in today’s business environment.
OR
(b) Discuss in brief about the development of management thought.
12 (a) Describe various steps in the process of planning.
OR
(b) Explain the different types of formal organization structures.
13 (a) Communication is the core of management. In the light of the above
statement, examine the role of communication in management.
OR
(b) What is the nature of management control? Describe in detail the process of
control.
****
Code No. 4097
FACULTY OF COMMERCE
B.Com. (Hons.) III – Year Examination, March / April 2014
Paper Code – 303
Business and Corporate Laws
1 Offer and invitation to offer
2 Revocation of a continuing guarantee
3 Kinds of agents
4 Minimum subscription
5 Mergers and acquisitions
6 Undue influence
7 Right of lien
8 Abatement of environmental pollution
PART – B (5 x 15 = 75 Marks)
9 (a) i) An agreement by minor is void. State the legal rules relating to minor according to
Indian Contract Act. (10)
ii) A, a man enfeebled by disease or age, is induced by B’s influence over him as his
medical attendant, to agree to pay an unreasonable amount for his professional
services. A paid the amount. Decide. (5)
OR
(b) i) What is breach of contract? What are the remedies available for a breach of contract? (10)
ii) B an actress, had entered into a contract in which she agreed to act exclusively for W
for twelve months. During the year she contracted to act for N. W sued her for specific
performance and injunction. Decide. (5)
10 (a) i) Define Bailment. Explain the duties of a bailee. (10)
ii) A enters into a contract with B for buying B’s car as agent for C without C’s authority.
B repudiates the contract before C comes to know of it. C subsequently ratifies the
contract and sues B to enforce it. Will he succeed? (5)
OR
(b) i) Who is an agent? What are the duties of an agent to principal? (10)
ii) A, gave his wife authority to buy goods from B. A become insane, but the wife
continued to buy from B, who did not know A’s insanity. Is A liable to B? (5)
11 (a) What are the conditions and warranties? Explain the express and implied conditions and
warranties. (15)
OR
(b) Who is a consumer? What are the jurisdictions of the various forums / commissions for the
purpose of the Consumer Protection Act, 1986. (15)
12 (a) i) Explain fully the doctrine of ultra vires in relation to Companies Act. What are the
consequences of ultra vires acts? (10)
ii) A buys from B 400 shares in a company on the faith of a share certificate issued by
the company. A tenders to the company a transfer deed duly executed together with
B’s share certificate. The company discovers that the certificate in the name of B has
been fraudulently obtained and refuses to register the transfer. Advise A. (5)
OR
(b) What is Share Capital of a company? What are the rights and liabilities of the members of
a company. (15)
13 (a) What are the qualifications and disqualifications of a Directors? What are the various
modes of appointments of Directors of a company? (15)
OR
(b) What is winding up of a company subject to supervision of court? What are the duties of a
liquidator upon such winding up of a company? (15)
****
Code No. 4090
FACULTY OF COMMERCE
Paper Code – 203
Entrepreneurship Development
1 Pure Entrepreneur
2 CED
3 Industrial Design Cell
4 Project design
5 Sickness
6 SISI
7 Desk research
8 Project appraisal
PART – B (5 x 15 = 75 Marks)
Note: Answer the following questions in not exceeding four pages
each using internal choice.
9 (a) Who is an entrepreneur? Distinguish between entrepreneur and Intrapreneur.

OR
(b) Discuss the status and role of women entrepreneurs with special reference to India.
10 (a) Discuss briefly the environmental factors effecting entrepreneurship development.

OR
(b) Explain the need for Institutions for the entrepreneurship development.
11 (a) Discuss the role of technical consultancy organisation in promoting entrepreneurship

development.
OR
(b) What is the role of IDBI in Entrepreneurship Development?
12 (a) Define project and write the classification of projects in detail.

OR
(b) Explain in brief the elements of project formulation.
13 (a) Define a small Industry. What is the role of small Industries in our economy?
OR
(b) What is sickness? What are the remedies taken up by Government to solve the
problem of sickness?
****
Code No. 4081 / N
FACULTY OF COMMERCE
B.Com. (Hons.) I – Year (New) Examination, March / April 2014
Paper Code – 102: Financial Accounting
Note: Answer any FIVE of the following questions in not exceeding 20
lines each. (For theory questions).
1 Accounting equation
2 Prepare Kumar’s account from the following transaction:
June 1 amount due from Kumar Rs. 14,000
2 goods sold to Kumar for cash Rs. 4000 and discount allowed Rs. 100
3 goods sold to Kumar on credit Rs. 1000
4 Kumar became insolvent and only 50 paise in a rupee received from him in full settlement.
3 Prepare Trial Balance from the following:
Particulars Amount
Capital 12000
Drawing 2000
Purchases 9000
Carriage inwards 400
Carriage outwards 300
Wages 1000
Outstanding salaries 500
Debtors 2000
Sales 2000
Provision for doubtful debts 700
Returns inwards 500
Returns outwards 100
Prepaid insurance 100
4 Explain in detail the different types of errors.
5 A and B enter into joint venture to sell a consignment of timber sharing profit and losses equally. A
provides timber from his stock at a mutually agreed value of Rs. 5000, he pays expenses
amounting to Rs. 250. B incurs further expenses on cartage and storage Rs. 650 and receives
cash for sales Rs. 3000. B takes over goods of the value Rs. 1000 and A takeover goods valued at
Rs. 1100. Prepare joint venture account and B account in the books of A.
6 From the following information find out the amount of subscriptions to be credited to income and
expenditure a/c.
Rs.
Subscriptions received during the year 2,00,000
Subscriptions received in advance during the last year 15,000
Subscriptions outstanding at the beginning of current year 6,000
Subscriptions outstanding at the end of the current year 13,000
Subscriptions received in advance at the end of the current year 20,000
7 A company purchased on 1st April 2000 machinery costing Rs. 30,000. It purchased another
machinery on 1st October 2000 costing Rs. 10,000. On 1st January 2002 one third of the machinery
installed on 1st April 2000 became obsolete and was sold for Rs. 3,000. Show machinery account if
depreciation is charged at 10% p.a. on fixed installment method at the end of 31st December each
year.
8. Distinguish between sacrificing ratio and gaining ratio.
PART – B (5 x 10 = 50 Marks)
Note: Answer all questions using internal choice. Theory answer should not exceed 4 pages.
9 (a) What are subsidiary books? What do they record? Explain the advantages of subsidiary
books.
OR
(b) From the following particulars prepare a bank reconciliation statement as on 31st December
2004.
i. On 31st December 2004 the cash book of a firm showed a bank balance of Rs. 6,000 (debit
balance)
ii. Cheques had been issued for Rs. 5000 out of which cheques worth Rs. 4000 only were
presented for payment.
iii. Cheques worth Rs. 1,400 were deposited in the bank on 28th December 2004 but had not
been credited by the bank. In addition to this, one cheque for Rs. 500 was entered in the
cash book on 30th December 2004 but was banked on 3.1.2005.
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iv. A cheque from Hari for Rs. 400 was deposited in the bank on 26th December, 2004 but was
dishonoured and the advice was received on 2.1.2005.
v Pass book showed bank charges of Rs. 20 debited by the bank.
vi. One of the debtors deposited a sum of Rs. 5000 in the bank account of the firm on 20th
December, 2004 but the intimation in this respect was received from the bank on 2.1.2005.
10 (a) The trial balance of a firm as 31st March 2012 is out by Rs. 2,788 (excess debit) and the
amount was put to the credit of suspense account. The following errors are found
subsequently to have been committed. Pass journal entries to correct them.
i) An amount of Rs. 1,000 was received from Raju on 31st March but had been entered in the
cash book on 4th April 2012.
ii) The returns inwards book for March had been cast Rs. 100 short
iii) The purchase of an office table costing Rs. 300 had been passed through the purchases
day.
iv) Rs. 375 paid for wages to workmen for making showcases had been charged to wages
account.
v) A purchase of Rs. 671 from Anand had been posted to the debit of his account as Rs. 617.
vi) A cheque for Rs. 200 received from Basha has been dishonoured and was debited to
discount account.
vii) A sale of Rs. 1,000 has been passed through the purchases book. However the customer’s
account has been correctly debited.
viii) A sale of Rs. 200 to Chaitanya was credited to his account.
OR
(b) On 31st December 2013 following Trial Balance was extracted from the books of Mr. Ashok.
Trial Balance
Debit Balance Amount Credit Balance Amount
Drawings 8,000 Capital 33,000
Sundry debtors 20,100 Sundry creditors 10,401
Interest on loan 300 Loan on mortgage 9,500
Cash in hand 3,100 Bad debts reserve 710
Stock in hand 6,839 Sales 1,10,243
Rates, taxes and insurance 2,891 Purchase returns 1,346
Advertising expenses 6,264 Discount 555
General expenses 489 Bills payable 2,641
Bills receivable 6,882 Rent 250
Motor vehicles 10,000
Cash at bank 2,555
Land and buildings 12,000
Bad debts 525
Purchases 66,458
Sales returns 7,821
Carriage inwards 2,921
Salaries 11,501
1,68,646 1,68,646
st
Prepare trading and Profit and Loss Account for the year ended 31 December 2013, Balance
Sheet on that date after making necessary adjustments for the following:
a. Depreciate land and building at 2% and motor vehicles at 20%
b. Interest on loan at 6% per annum is unpaid for 6 months
c. Goods costing Rs. 500 were sent to a customer on sale or return basis for Rs. 600 on 30th
December and had been recorded in the books as actual sales
d. Salaries amounting to Rs. 750
e. The provisions for bad debts are to be maintained at 5% on sundry debtors.
f. Provide for managers commission at 10% on net profits after charging such commission.
g. Stock in hand on 31st December 2013 was valued at Rs. 6,250.
11 (a) 1000 Bicycles were consigned by Pralekh & Co. to Suraj & Co. at Rs. 150 each. Pralekh &
Co. paid transport expenses Rs. 10,000 and insurance-in-transit Rs. 1,500. During transit 100
bicycles were totally damaged by Fire. Suraj & Co. took delivery of the remaining bicycles and
paid Rs. 1,530 for octroi. Suraj & Co. sent a bank draft to Premier & Co. for Rs. 50,000 as
advance payment and later sent an account sales showing that 800 bicycles were sold at Rs.
220. Expenses incurred by Suraj & Co. on rent and selling expenses amounted to Rs. 2,000.
They are entitled to commission of 5%. Prepare Consignment Account, Accidental Loss
Account and Suraj & Co. account in the books of Premier & Co. assuming that a claim from
insurance company was settled for Rs. 14,000.
OR
(b) Arun and Biswas enter into a joint venture to ship goods abroad. Arun sends goods to the
value of Rs. 2,000, pays carriage Rs. 200 and paid miscellaneous expenses Rs. 300. These
transactions took place on 1st January, 2012. Biswas sends goods valued at Rs. 1500 on
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Code No. 4081 / N
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February 1st and pays freight and insurance Rs. 160 and other expenses Rs. 100. Biswas
advances to Arun on March 1st Rs. 900 on account of the venture. Arun receives account sales
and remittances of net proceeds for whole of the goods amounting to Rs. 5,000 on 1 st April. Final
settlement between Arun and Biswas is made on 30th April, 2012. Show these transactions of the
venture in the books of Arun calculating interest at 5% p.a. in months rounding it to nearest rupee.
12 (a) Mr. Sunil gives you the following information:
1st Jan. 2013 31st Dec. 2013
Debtors 18100 19300
Stock 15000 14000
Machinery 25000 34500
Furniture 4000 4000
Creditors 11000 12500
Summary of the cash transaction for 2013
Receipts Rs. Payment Rs.
To Balance B/D 500 By Creditors 35000
To Cash sales 6100 By Wages 16000
To Debtors 75300 By Salaries 15000
To Miscellaneous receipts 200 By Drawing 4000
To Loan (@ 9% on 1st July) 10000 By Expenses 11000
By Machinery Purchased
On 1st July 9500
By Balance C/D 1600
92100 92100
Discount allowed were Rs 700 and discount received were Rs 400. Bad debt written off were Rs 400,
depreciate furniture by 5% and machinery by 10%. Expenses include insurance @ Rs 500 p.a.
paid up to 31st March 2014. Wages Rs 2000 are still due.
Prepare trading and profit and loss account and balance sheet relating to 2010.
OR
(b) Distinguish between Receipts and Payment Account and Income and Expenditure Account.
13 (a) A and B are partners in a firm sharing profits and losses in the ratio 2:1. Their Balance Sheet
was as follows on 1st January 2005.
Amount Amount
Creditors 20,000 Plant & machinery 40,000
General Reserve 15,000 Patents 10,000
A’s Capital 40,000 Stock 20,000
B’s Capital 25,000 Debtors 18,000
Cash 12,000
1,00,000 1,00,000
C is admitted as a partner on the above date on the following terms:
i. He will pay Rs. 15,000 as goodwill and Rs. 30,000 as capital for 1/4th share in the firm.
Goodwill is to be retained in the business.
ii. The assets are to be valued as under:
Plant and machinery at Rs. 45,000, stock at Rs. 16,000 and debtors at book figure less provision of 5%.
It was found that the creditors included a sum of Rs. 1500 which was not to be paid. But it was
also found that there was a liability for compensation to workers amounting to Rs. 1900.
Prepare Revaluation account, Partner’s capital account and balance sheet.
OR
(b) Following was the balance sheet of Rakesh, Suresh and Tarun on 31st December 2008. The
partners shared profits and losses in ratio of their capitals.
Liabilities Rs. Assets Rs.
Creditors 13800 Cash 4000
Reserve Fund 18000 Banak 24800
Rakesh’s Capital 40000 Land and Building 50000
Suresh’s Capital 30000 Plant and Machinery 17000
Tarun’s Capital 20000 Debtors 10000
Stock 16000
121800 121800
st
Suresh retired from 1 January 2009 and it is agreed to adjust the value of assets and liabilities as follows:
i) Value of land and building be increased by 20% ii Stock be depreciated by 6%
iii. 5% provision be created for doubtful debts iv A sum of Rs. 980 be provided for
outstanding legal expenses
iv. Goodwill of the firm was valued at Rs. 21600. Rakesh and Tarun agreed to share profits
in future in 5:3 ratio. Prepare Revaluation a/c, partner’s capital account and balance
sheet.
****
Code No. 4082 / O
FACULTY OF COMMERCE
B.Com. (Hons.) I – Year (Old) Examination, March / April 2014
Paper Code – 102: Financial Accounting
Note: Answer any FIVE of the following questions in not exceeding 20 lines each
(for theory questions).
1 What are the objects of accounting?

2 Write an opening Journal entry
Cash 25,000; Machinery 50,000; furniture 5,000; Building 75,000; Debtors 10,000;
Creditors 4,000; Bills receivable 15,000 and Bills payable 10,000.
3 What is secret reserve?
4 The debit side of the trial balance showed Rs. 1,000 short and it was transferred to a newly
opened suspense a/c. The undermentioned errors were subsequently discovered. Prepare
suspense a/c.
a) Sales returns book was undercasted by Rs. 200
b) A sale of Rs. 600 was not posted to customer a/c.
c) Purchases book was overcast by Rs. 288
d) Depreciation on plant Rs. 122 had been credited to plant a/c, there being no corresponding
debit.
e) The balance being due to mistake in discount received account.
5 Prepare trial balance from the following balances on 31-3-2012
Rs. Rs.
Capital 16,800 Purchase returns 2,000
Drawings 5,000 Sales returns 3,000
Stock 21,000 Debtors 4,500
Purchases 36,000 Creditors 6,700
Sales 72,000 Wages 1,200
Discount allowed 700 Cash 26,100
6 Calculate capital at the beginning.
Capital at the end Rs. 20,400; Capital introduced Rs. 5,000; Drawings Rs. 3,000 and Loss Rs. 2,000.
7 A and B share profits in the ratio of 5:3. They admit C as partner, who brings in Rs. 10,000 towards
capital and Rs. 8,000 towards goodwill. The new profit sharing ratio is 7:5:4. Make journal entries
for admission.
8 Trade bill V/s Accommodation Bill.
PART – B (5 x 15 = 75 Marks)
9 (a) “Accounting information is useful not only to owners but also to many others”. Explain.
OR
(b) Mr. Ramaswamy maintains a columner petty cash book on the imprest system. The imprest
amount is Rs. 500. From the following information show how his petty cash book would
appear for the week ended 12th September, 2007.
Sept. 7 Balance in hand 134.90
Received cash reimbursement to make up the imprest:
Postage 12.30
Stationery 32.10
Entertainment 5.40
Sept. 8 Travelling and Conveyance 12.60
Miscellaneous expenses 1.10
Entertainment 7.20
Sept. 9 Repairs 156.70
Sept.10 Postage 17.40
Entertainment 12.70
Travelling 38.40
Sept.11 Stationery 67.30
Entertainment 4.10
Sept.12 Miscellaneous 1.20
Postage 5.10
Repairs 48.30
..2
Code No. 4082 / O
-2-
10 (a) From the following trial balance of Badrinarayan, prepare a Trading and Profit and Loss
account for the year ended 31st March 2012 and a Balance Sheet as on that date.
Debit Rs. Credit Rs.
Capital and drawings 32,500 1,50,000
Returns 5,540 8,400
Stock (1st April 2011) 1,74,450
Carriage 12,400
Bank 13,750
Carriage outwards 7,250
Loan to Kartik @ 5% given on 1st April 2011 10,000
Rent 8,200
Purchases & Sales 1,29,700 2,79,140
Debtors and Creditors 40,000 30,000
Goodwill 17,300
Insurance 9,540
Bad debts 4,000
Furniture 5,000
Cash 620
Discount 3,300
Wages: 7,540
Interest on Loan
Rent outstanding -- 250
Provision for doubtful debts -- 1,300
-- 12,000
4,81,090 4,81,090
The following additional information is provided to you
i) The manager is entitled to a commission of 10% of the net profit after charging such
commission
ii) Increase bad debts by Rs. 6,000 iii) Make a provision for doubtful debts @ 10%
iv) Stock valued at Rs. 15,000 destroyed by fire during the last week of December, but the
insurance company has admitted the claim only to the extent of Rs. 9,500.
v) Rs. 2,000 of the insurance is to be carried to next year.
vi) The value of closing stock is Rs. 1,87,920.
OR
(b) Kiran Ltd. purchased a machine for Rs. 50,000 on 1st Jan. 2000. They close their books every
year as per calendar year. On 1st July 1991 they bought another machine for Rs. 10,000, yet
another machine was acquired for Rs. 16,061 on 1st Jan. 1994. The machine which was
purchased on 1st July 1991 was sold for Rs. 5,000 on 30th June, 2003. Show machinery
account from 2000 to 2005 depreciating the machines under diminishing balance method at
10% p.a.
11 (a) Harish consigned 200 bags of sugar, each bag costing Rs. 300 to Dinesh of Mumbai on 1st
April 1999. He paid Rs. 1,000 towards freight and insurance. 30 bags were damaged in transit
and the consignor has received Rs. 2,000 on account of damaged bags from Insurance
Company.
Dinesh took delivery of goods on 10th April 1999 and immediately accepted a bill drawn on him for
Rs. 40,000 for 2 months. On 31st May 1999 the consignee reported that
i) 140 bags were sold at Rs. 350 per bag ii) The damaged bags were sold at Rs. 110 per bag
ii) He had incurred the following expenses:
iii) Godown rent Rs. 1,400; freight charges Rs. 1,700 and carriage outwards Rs. 600.
He is entitled to a commission of 10% on sale proceeds of all goods sold. Assuming that he remits
the balance by Bank draft on 31st May 1999, prepare necessary ledger accounts in the books
of consignor.
OR
(b) On 31st December 2006 Dhanraj’s Cash book showed that he had an overdraft of Rs. 4,300
on his current account with the Bank of India. On verifying the cash book with the bank
statement you find the following.
i) Cheques drawn amounted to Rs. 1,500 had been entered in the cash book but had not been
presented for payment.
ii) On instructions from Dhanraj the bank had transferred interest of Rs. 160 on his savings
deposit account on 5th January, 2007 the amount had, however, been debited in the cash
book on 30th Dec. 2006.
iii) Out of cheques of Rs. 800 deposited into the Bank for collection, cheques amounting to Rs.
350 only were credited in the pass book before 31st December 2006.
iv) The receipt side of the cash book was overcast by Rs. 175.
v) An entry of Rs. 275 of a payment by a customer direct into the bank on 29th December, 2006
was informed to Dhanraj on 1st January, 2007 and the same was entered in the cash book
immediately.
Prepare Bank Reconciliation Statement as on 31st December 2006.
..3
Code No. 4082 / O
-3-
12 (a) Following is the position of Assets and Liabilities of Sri Kiran, a retail trader, who keeps his
books by single entry system.
1-1-2012 Rs 31-12-2012 Rs
Debtors 26,500 44,000
Creditors 7,500 9,750
Stock 8,500 9,500
Fixed Assets 10,700 8,700
Other Details Amount Rs.
Total sales (including cash sales Rs. 2,500 50,000
Total purchases (including cash purchases Rs. 10,250) 22,500
General expenses 5,000
Drawings 1,500
Cash 2,050
Payment for fixed assets 2,500
Stock of Rs. 2,500 was used by him for his personal use and material of Rs. 250 used for
constructing a part of plant. Allow interest on capital @ 5% p.a. Prepare Profit and Loss
account and Balance Sheet for the year ended 31st Dec. 2012.
OR
12.(b) The following particulars related to a Sports Club of Delhi. Prepare Opening and Closing
Balance Sheet.
Income and Expenditure Account for the year ended 31-03-2003
Dr. Cr.
Expenditure Amount Rs. Income Amount Rs.
To Salaries 1,600 By Entrance fee 12,000
To Stationery 2,100 By Subscription 14,100
To Advertisements 1,800 By Rent 4,000
To Audit fees 300
To Insurance 1,000
To Depreciation on Sports Equipment 8,000
To Excess of income over expenditure 15,300
30,100 30,100
Receipts and Payments Account for the year ended 31-093-2003
Dr. Cr.
Receipts Amount Rs. Payments Amount Rs.
To Balance b/d 4,200 By Salaries 1,200
To Entrance fees 12,000 By Stationery 2,500
To Subscriptions By Advertisements 1,800
2001-2002 600 By Insurance 1,200
2002-2003 13,500 By Investments 20,000
2003-2004 400 14,500 By Furniture 3,000
To Rent 3,500 By Balance C/d 4,500
34,200 34,200
The assets of the club on 1-4-2002 were as follows:
Land and Buildings Rs. 50,000; Sports equipments Rs. 25,000; furniture Rs. 4,000; Outstanding
subscriptions Rs. 800.
13 (a) Define partnership, explain various methods of maintaining capital accounts with proforma.
OR
(b) Following is the balance sheet of Hari, Shyam and Ram as on 31st December 2007
Creditors 3,000 Furnitur 9,800
Reserve fund 3,200 e 1,000
Capital Accounts: Tools 4,200
Capital Accounts: Stock 6,000
Hari 10,000 Debtors 5,000
Shyam 5,000 Bank 200
Ram 5,000 20,000 Cash
26,200 26,200
Ram died on 31st March 2008. Under the terms of partnership deed, the executors of a deceased
partner were entitled to:
1) Amount standing to the credit of the partner’s capital account. 2) Interest on capital @ 5%
p.a. 3) Share of goodwill on the basis of twice the average of the past three years’ profits.
2) Share of profit from the closing of the last financial year to the date of death on the basis of
the last year’s profit.
Profits for 2005, 2006 and 2007 were Rs. 6,000; Rs. 8,000 and Rs. 7,000 respectively. Profits are
shared in the ratio of capitals. Show revaluation account, capital accounts and the new balance sheet
of the firm.
****
Code No. 4098
FACULTY OF COMMERCE
B.Com. (Hons) III – Year Examination, March/April 2014
Paper Code – 304
Economic Environment of Business
lines each.
1 Demographic environment
2 Bigpush theory
3 Privatization
4 Convertability
5 SAFTA
6 Take-off stage
7 Economic environment
8 Tiny industry
PART – B (5 x 15 = 75 Marks)
9 (a) Define environment. What are the components of external environment?

OR
(b) What is the impact of ecological environment on business?
10 (a) What is economic development and write the determinants of economic

development.
OR
(b) What is unbalanced growth theory?
11 (a) Briefly explain the 1991 industry policy in India.

OR
(b) What are the problems of women entrepreneur in India?
12 (a) Explain competitive advantage theory.

OR
(b) Bring out the objectives of FEMA and explain its role and importance in
regulating Indian business.
13 (a) What is the meaning of regional trading blocks? How it effects business?
OR
(b) Write the structure, role and importance of Asian Development Bank.
****
Code No. 4091
FACULTY OF COMMERCE
Paper Code – 204
Banking and Financial System
lines each.
1 Credit creation
2 RRB
3 Certificate of deposit
4 Loan syndication
5 MICR
6 Under writing
7 GTS
8 ATM Card
PART – B (5 x 15 = 75 Marks)
Note: Answer the following questions in not exceeding four pages each
9 (a) Explain the functions of Commercial Banks.

OR
(b) Describe the innovations in Indian Banking System.
10 (a) Explain various methods of Credit Control available to RBI.

OR
(b) Examine the working of SIDBI.
11 (a) Enumerate the features of various money market instruments.

OR
(b) Critically examine the role of stock exchanges in the financial system of a
country.
12 (a) Define “mutual fund”. Bring out the advantages of “mutual funds”.
OR
(b) Define “Factoring”. Explain the benefits of factoring to the clients.
13 (a) Discuss in detail the statutory protection granted to a collecting banker in

India.
OR
(b) What is “crossing of cheques”? Who can cross a cheque? Explain different
types of crossing.
****
Code No. 4083 / N
FACULTY OF COMMERCE
Paper Code – 103 : Managerial Economics

PART – A (5 X 4 = 20 Marks)
Note: Answer any FIVE of the following questions not exceeding 20 lines each.
1 Managerial Economics
2 Demand function
3 Law of Diminishing returns
4 Implicit and Explicit costs
5 Incremental pricing
6 Cost push inflation
7 Liquidity trap
8 National income at market price and factor cost.
PART – B (5 x 10 = 50 Marks)
9 (a) Is profit maximization the only goal of the firm? What are the other goals of the firm
that limits profits?
OR
(b) What is income elasticity? How do you measure it? What is its significance?
10 (a) How does a least cost combination arrived at with the help of single output
production function?
OR
(b) Explain the role played by economies of scale in determining the minimum efficient
size of the firm.
11 (a) What is meant by monopolistic competition? Discuss the behaviour of the firm
under monopolistic competition.
OR
(b) Define monopoly and explain how price and output is determined under simple
monopoly.
12 (a) Define macro economics. Discuss the nature, scope and importance of macro
economics.
OR
(b) Explain the objectives of economic planning in India. Discuss the achievements of
economic planning in the light of these objectives.
13 (a) Explain the general equilibrium situation in a four sector IS – LM model.
OR
(b) Distinguish between economic growth and development. Explain the factors that
influence economic development.
****
Code No. 4084 / O
FACULTY OF COMMERCE
Paper Code – 103: Managerial Economics
1 Incremental principle
2 Cobb-Douglas Production function
3 Non Price competition
4 Dual Pricing
5 Economic Profit
6 Dumping
7 Explicit and Implicit costs
8 Demand function
PART – B (5 x 15 = 75 Marks)
9 (a) “The purpose of managerial economics is to show how economic analysis can be
used in business decision making”. Explain the statement.
OR
(b) Explain the law of demand. What are its exceptions?
10 (a) Explain firm’s short run costs with the help of graphs.
OR
(b) Explain the economies and diseconomies of scale.
11 (a) Explain the price and output determination of a monopolist.
OR
(b) How are the price and output determined under monopolistic competition?
12 (a) Explain briefly the various methods of pricing the products.
OR
(b) Explain the policy on adding new products and dropping old products.
13 (a) “Profit is the reward for risk bearing ability of the entrepreneur”. Explain.
OR
(b) Explain the phases and causes of business cycles.
****
Code No. 4099
FACULTY OF COMMERCE
Paper – IV: Financial Management
1 What are the functions of Financial Management?

2 What do you understand by Risk?
3 EBIT-EPS analysis.
4 Liquidity Vs Profitability
5 A project costs Rs. 5,00,000 and yields annually a profit of Rs. 80,000 which is after depreciation @
12% per annum on straight line method but before tax of 50%, this inflow is estimated for 6 years.
Calculate the pay back period.
6 The balance in the provision for taxation on 1-4-2011 was Rs. 60,000 and on 31-3-2012 Rs. 80,000.
Tax paid during the year were Rs. 50,000. How will you deal the same in the funds flow statement?
7 A company issues 10% debentures of the face value of Rs. 100 each redeemable after 5 years.
Debentures have a flotation cost of 2% and are issued at 5% discount. What is the cost of capital
when tax rate is 50%?
8 Find the present value of Rs. 100 to be received 3 years from today if the interest rate is 10%.
PART – B (5 x 15 = 75 Marks)
Note: Answer the following questions in not exceeding four pages each (for theory questions).
9 (a) Profit maximization Vs Wealth maximization. Discuss.

OR
(b) What are the basic financial decisions? How do they involve risk-return-trade off?
10 (a) A company is considering an investment proposal to install milling controls. The project will cost
Rs. 1,00,000 and a life experience of 5 years. The company’s tax rate is 55% and no scrap
value. The firm uses straight line method of depreciation. The estimated cash inflows before tax
(CFBT) from the proposed investment proposals are as follows:
Year 1 2 3 4 5
CBIT (Rs.) 20,000 22,000 28,000 30,000 50,000
Compute: (i) NPV at 10% discount rate; (ii) IRR.
OR
(b) Distinguish between ‘Cash flow’ and ‘Funds flow’.
11 (a) Explain net income and net operating income approaches in capital structure.
OR
(b) The following is the capital structure of PQR Ltd.
Book Value Market Value Cost of Capital
Source
(Rs.) (Rs.) (%)
14% Preference share capital 4,00,000 4,60,000 14
Equity Capital 10,00,000 15,00,000 17
16% Debt 6,00,000 5,40,000 8
Total 20,00,000 25,00,000
Calculate overall cost of capital (ko) using book value weights and market value weights.
12 (a) Explain the various determinants of working capital.
OR
(b) A firm is contemplating stricter collection policies. The following details are available:
i) At present the firm is selling 1,44,000 units on credit at a price of Rs. 32 each, the variable
cost per unit is Rs. 25, while the average cost per unit is Rs. 29, average collection period
is 58 days and collection charges amount to Rs. 40,000, bad debts are 3%.
ii) If the collection procedures are tightened, additional collection charges amounting to Rs.
80,000 would be required, bad debts will be 1%, the collection period would be 40 days,
sales volume is likely to decline by 2,000 units.
Assuming a 20% rate of return on investments, what would be your recommendation.
Should the firm implement the decision?
13 (a) Explain the factors influencing the dividend policy.
OR
(b) The selected financial data for P, Q and R companies for the year ended 31st March 2012 are
as follows:
P Q R
Variable expenses as % of sales 66 75 50
Interest expenses (Rs.) 200 300 1,000
Degree of Operating leverage 5-1 6-1 2-1
Degree of Financial leverage 3-1 4-1 2-1
Income tax rate 0.50 0.50 0.50
i) Prepare income statements for P, Q and R companies.
ii) Comment on the financial position and structure of those companies.
****
Code No. 4092
FACULTY OF COMMERCE
Paper Code – 205 :Quantitative Techniques for Business Decisions

1 Compute the price index for the following by the method of price relatives, using
arithmetic mean.
Commodity A B C D E F
Price in 2010 (Rs.) 80 120 40 100 160 200
Price in 2011 (Rs.) 100 120 60 140 180 220
2 Shift the origin from 2008 to 2010 in the following trend equation.
Yc+ = 20.3 + 0.4x + 0.5x2 given that the time unit is 1 year.
3 Properties of normal distribution.
4 From a pack of standard cards numbered from 1 to 30, a card is drawn at random.
What is the probability that the card drawn bears a number (i) multiple of 5 or 7;
(ii) multiple of 3 or 7.
5 Type-I Error and Type-II Error.
6 What are the properties of ‘t’-distribution?
7 What is meant by Goodness of fit?
8 If the average fraction defective of a larger sample of a product is 0.1537, calculate
the control limits (Given that sub-group size is 2000).
PART – B (5 x 15 = 75 Marks)
Note: Answer the following questions in not exceeding four pages each
9 (a) Calculate Fisher’s Ideal Index Number from the following data and prove that it
satisfies time and factor reversal tests.
2010 2012
Commodity
Price Value Price Value
A 20 60 24 96
B 30 120 30 150
C 10 100 16 192
D 4 20 6 30
OR
(b) Below is the annual production (in thousand tones) of a fertilizer factory.
Year 2005 2006 2007 2008 2009 2010 2011

Production 280 300 360 364 380 392 400
i) Fit a straight line trend by the method of Least Squares and tabulate the
trend values.
ii) Convert your annual trend equation into a monthly trend equation.
10 (a) Eight coins are tossed 256 times. Find the expected frequencies of successes
(getting a head) and calculate the results obtained. Find mean and standard
deviation of a fitted distribution.
OR
(b) The number of defects per unit in a sample of 330 units of manufactured
product was found as follows (e-m = 0.6447).
…2
Code No. 4092
-2-
No. of defects 0 1 2 3 4
No. of Units 214 92 20 3 1
Fit a Poisson Distribution to the above data.
11 (a) What are the characteristics of a good sample? Discuss any two methods of
sampling technique.
OR
(b) A sample of size 400 was drawn and the sample mean was found to be 99.
Test whether this sample could have come from a normal population with mean
100 and variance 64 at 5% level of significance.
12 (a) The nicotine content in milligrams of two samples of tobacco were found to be
as follows:
Sample A 48 54 52 42 50 -
Sample B 54 60 56 62 44 72
Can it be said that two samples come from normal populations having the same
mean (tabulated t0.05 for 9 d.f = 2.262)
OR
(b) 300 Digits are chosen at random from a set of tables. The frequencies of the
digits were as follow:
Digit 0 1 2 3 4 5 6 7 8 9
Frequency 28 29 33 31 26 35 32 30 31 25
Using the Chi-square test, assess the hypothesis that the digits were
distributed in equal number in the table (  02.05 for 9v = 16.9)
13 (a) What do you understand by Statistical Quality Control? Discuss its need and
use in Industry.
OR
(b) In a certain sampling inspection the number of defectives found in 10 samples
of 100 each are as given below. Do these indicate that the quality
characteristics inspection is under statistical control?
Sample No. 1 2 3 4 5 6 7 8 9 10
No. of defectives 16 18 11 18 21 10 20 18 17 21
****
Code No. 4085 / N
FACULTY OF COMMERCE
Paper Code – 104: Quantitative Techniques – I
Time: 3 Hours Max. Marks: 70
1 3x2 + 2x + 7 solve the quadratic equation.

2 What is simple interest, give the formula.
3 Find first order derivative of Y = 4x2 + 3x + 5
4 Define function
5 The Mean salary of 1000 persons working in a factory is Rs. 541.20. It was discovered
later that two persons salary was entered wrong as 891 and 495 where the correct
salaries are 699 and 599. Find the correct arithmetic Mean.
6 Limitations of Range
7 Calculate Q1 and Q3 for the following data 71 8 4 12 16 24 35 49
8 Define Table.
PART – B (5 x 10 = 50 Marks)
9 (a) (x + 4) (2x - 3) = 6 solve.
OR
(b) A person pays Rs. 9750 in monthly installments, each installment being less than
the former by Rs. 50. The amount of first installment is Rs. 1000. In what time will
the entire amount is paid.
10 (a) Write about maxima and minima of a function.
OR
(b) Find maximum and the minimum values of 2x3 – 9x2 + 12x + 6.
11 (a) Write about different types of tables.
OR
(b) Write the essentials of a good table.
12 (a) Calculate median and mode from the following data.
0-10 10-30 30-50 50-60 60-100 100-110
4 7 8 12 18 20
OR
(b) Compute geometric mean
x 0-10 10-20 20-30 30-40 40-50
f 10 5 8 7 20
13 (a) Compute standard deviation
X 0-10 10-20 20-30 30-40 40-50 50-60 60-70
F 1 4 17 45 26 5 2
OR
(b) Calculate quartile deviation and coefficient of Q.D. for the following data.
x 0-10 10-30 30-70 70-120 120-150 150-180 180-200
f 6 17 34 58 44 30 17
****
Code No. 4086 / O
FACULTY OF COMMERCE
Paper Code – 104: Quantitative Techniques – I
1 If the sum of three numbers in arithmetic progression is 15 and the sum of their squares is 83, find them.
dy 1 1
2 Find if y = 3x4 + 2x3 + 4x2 - 2 +
dx x x
3 State the important functions of statistics.
4 The price of the commodity doubles in a period of 5 years. What will be the average rate of increase per
annum?
5 Find the probable error, when the coefficient of correlation is 0.8 and the number of items is 64, and
comment on the significance of ‘ɤ’.
6 Find the sum of the series p + 3p + 5p + … p terms.
7 Find the second derivative of y = 2x3 + 4x.
8 Find the sum to infinity of the geometric progression 3, 32, 33 … .
PART – B (5 x 15 = 75 Marks)
9 (a) A man repays a loan of Rs. 3250 by paying Rs. 20 in the first month and then increases by
Rs. 15 every month. How many months does he take to repay the amount?
OR
6 9 2
(b) Find the inverse of the matrix 0 -2 4  .
 
8 3 1
10 (a) For what values of x is the function a minimum y = 4x3 + 2x2 – x.
OR
dy 1 2
(b) Find of y = 4x5 + 6x4 + 2x3 – 2  .
dx x x
11 (a) State the importance of statistics to industry and commerce.
OR
(b) What is a statistical enquiry? Sate the preliminary steps necessary for planning a statistical enquiry.
12 (a) Find the value of median graphically and also verify by computation:
Class intervals 0 - 20 20 - 40 40 - 60 60 - 80 80 - 100 100 - 120 120 - 140 140 - 160
Frequency 6 14 46 88 78 48 16 4
OR
12 (b) Calculate the coefficient of skewness based on quartiles for the following data:
Class intervals Frequency
10 – 19 5
20 – 29 9
30 – 39 14
40 – 49 20
50 – 59 25
60 – 69 15
70 – 79 8
80 – 89 4
13 (a) Ten competitors in a beauty contest are ranked by three judges in the following order:
1st Judge 1 5 4 8 9 6 10 7 3 2
nd
2 Judge 4 8 7 6 5 9 10 3 2 1
3rd Judge 6 7 8 1 5 10 9 2 3 4
Use rank correlation coefficient to find out which pair of judges has the nearest approach to beauty.
OR
(b) Following is the information about advertising and sales:
Advertising expenses (X) (Rs. Lakhs) Sales (Y) (Rs. lakhs)
Mean 10 90
Standard deviation 3 12
Coefficient of correlation = 0.8
a) Calculate the two regression equations
b) Find the likely sales when advertisement expenditure is Rs. 15 lakhs
c) What should be the advertisement expenditure if the enterprise wants to attain a sales target
of Rs. 120 lakhs?
****
Code No. 4100
FACULTY OF COMMERCE
Paper Code – 306
Tax Law and Practice
1 Assessee
2 Agricultural Income
3 Residential Status
4 u/s 80C Deduction
5 Casual Trader under VAT
6 Service Tax
7 Basic Excise Duty
8 Bonded Warehouse
PART – B (5 x 15 = 75 Marks)
9 (a) Raja is working in a private company with the following emoluments:

Basic pay Rs. 24,000 p.m. Dearnessd allowance Rs. 9,000 p.m. Bonus Rs. 46,000;
Commission Rs. 34,000. Advance Salary Rs. 30,000. Marriage allowance Rs. 6,000; Overtime
remuneration Rs. 20,000; Entertainment allowance Rs. 8,000; Conveyance allowance (85%
spent) Rs. 10,000; Free lunch for 260 days; each lunch costing Rs. 80. Free accommodation
at Hyderabad (owned by employer having a Fair Rental value of Rs. 48,000 p.a.) cost of
furniture Rs. 80,000. Free use of Motor Car with driver of 1.6 litre c.c. for both office and
private use, expenses are paid by employer. Employee and employer contribute Rs. 30,000
each to RPF and the interest credited thereon @ 13% Rs. 6,500. His other payments are: Rs.
28,000 towards the Life Insurance Premium, Rs. 22,000 ULIP of UTI, and Rs. 60,000 towards
public provident fund.
Compute taxable salary and the amount qualifying for deduction u/s 80C for the assessment
year 2012-13.
OR
(b) Mr. Venkat is the owner of one big building whose Municipal Value is Rs. 1,60,000 p.a. Fair
Rental Value Rs. 2,00,000, Standard Rent Rs. 1,80,000. Three fourths of the house is let out
at a monthly rent of Rs. 18,000. One-fourth house is self occupied throughout the year. Other
particulars are as under:
Municipal taxes Rs. 16,000; Education cess Rs. 2,200; Interest on Loan Rs. 20,000; Ground
rent Rs. 9,000; Land revenue Rs. 6,000 (due); Interest prior to construction Rs. 40,000; date
of completion 1-6-2009. Compute income from house property assuming that both the units
are independent for the assessment year 2012 – 13.
10 (a) Mr. ‘A’ is a Medical practitioner. The following is the receipts and payment account for the year
ending 31-3-2012. Compute his professional income.
Receipts and Payments Account
Dr. Cr.
Rs. Rs.
To Salaries 80,000 By Gross profit 4,89,000
To Rent and taxes 70,000 By Bank Interest 11,000
To Printing and Stationery 20,000 By Dividends 20,000
To Depreciation 40,000 By Bad debts recovered 10,000
To Donation 30,000 By Refund of sales tax 15,000
To Legal charges 10,000
To General expenses 22,000
To Bad debts 5,000
To Provision for bad debts 12,000
To Income tax 18,000
To Repairs and renewals 10,000
To Interest on bank loan 24,000
To Interest on capital 16,000
To Household expenses 14,000
To Technical know-how 15,000
To General reserve 25,000
To Net Profit 1,34,000
5,45,000 5,45,000
……2
Code No. 4100
-2-
Other Information:
1. Depreciation as per IT rules Rs. 42,000.
2. Rent Rs. 40,000 was paid to the building owned by the proprietor.
3. Donation is recognized u/s 80G of the IT Act 1961.
4. Legal charges are in relation to a trade dispute.
5. General expenses include Rs. 10,000 not allowed u/s 37.
OR
(b) X is the Karta of Hindu Undivided Family, Y and Z are his two major sons. From the following
particulars, compute the total income and tax of H.U.F. for the assessment year 2012 – 13.
i) The H.U.F. runs a business in cotton textiles. The net profit of the business was Rs.
2,21,000 after charging Rs. 21,000 paid as salary to Y and Z for their help in running the
business.
ii) Profit and Loss Account shows an entry of drawing of Rs. 30,000.
iii) The assessee has failed to furnish satisfactory explanation regarding a deposit of Rs.
30,000 in the name of X.
iv) Remuneration received by Karta for acting as Director of a company in which H.U.F.
holds shares worth Rs. 2 lakhs; Rs. 20,000.
v) Interest on debentures received by H.U.F. Rs. 6,892, Tax deducted at source Rs. 1,788.
vi) Sale proceeds of a shop acquired in 1978, sold on 31-12-2011 for Rs. 4,82,750. Fair
market value on 1-4-81 estimated to be Rs. 25,000 [C.I.I. for 1981-82 is 100].
vii) H.U.F. has paid Rs. 12,000 as premium on the Life Insurance Policies of Y & Z for Rs.
1,00,000.
viii) One of his major sons is working as Manager in a Private Limited Company and is
getting a salary of Rs. 70,000 p.a.
ix) Deposited Rs. 5,000 in PPF on the name of Z.
11 (a) Under what circumstances the incomes of other persons are clubbed with assessee’s income.
OR
(b) Explain any five deductions u/s 80.
12 (a) What are the advantages and disadvantages of VAT.

OR
(b) Explain the term sales according to A.P. VAT Act and mention what expenses are included
and excluded to compute sales value.
13 (a) Explain the salient features of CENVAT Credit scheme.

OR
(b) What are the objectives of Customs Act? Explain in detail.
****
Code No. 4093
FACULTY OF COMMERCE
B.Com. (Hons) II – Year Examination, March / April 2014
Paper Code – 206
Auditing and Business Communication
1 Periodical audit
2 Verification
3 Qualification of an auditor
4 Communication
5 Intra-personal communication
6 Contingent liabilities
7 Audit report contents
8 Non-verbal communication
PART – B (5 x 15 = 75 Marks)
9 (a) What is auditing? Explain the advantages and limitations of auditing.

OR
(b) Explain the position of an auditor in case of fraud.
10 (a) How internal check is different from internal control? Explain the significance of
internal audit.
OR
(b) Explain the important aspects that have to be taken into account while auditing sole
trading firm.
11 (a) Explain the liabilities of an auditor.

OR
(b) What do you mean by audit report? Explain types of audit report.
12 (a) Explain the types of communication.

OR
(b) What are the barriers to communication? How do you overcome them?
13 (a) Explain the practical aspects of communication. Explain their importance.

OR
(b) What is a business report? Explain types of business reports.
****
Code No. 4087 / N
FACULTY OF COMMERCE
Paper Code – 105
Fundamentals of Information Technology (FIT)

1 Hard disk
2 Limitations of computer
3 Software & hardware
4 Start menu
5 Find & replace
6 Auto fill
7 Slide show
8 File exchange
PART – B (5 x 10 = 50 Marks)
each, using internal choice.
9 (a) Explain the various elements of computer.

OR
(b) Briefly discuss the various data base concepts.
10 (a) What is operating system? Explain various types of operating systems.

OR
(b) What is control panel? Explain the items under control panel.
11 (a) what is word processing? Explain the advantages of word processing.

OR
(b) What is mail merge? Explain the advantages of mail merge.
12 (a) Explain the parts of opening window of MS Excel.

OR
(b) What is cell Referencing? Explain various types of cell referencing.
13 (a) What is multimedia? Explain the various applications of multimedia.

OR
(b) Discuss about the various modern communications devices.
****
Code No. 4094
FACULTY OF COMMERCE
Paper Code – 207: Fundamentals of Information Technology (FIT)

1 Explain how a CPU works.

2 What is a computer language?
3 What is desktop?
4 What is data and information?
5 What is E.Mail id?
6 Discuss about bandwidth.
7 Write a note on computer virus.
8 What is software and hardware?
PART – B (5 x 10 = 50 Marks)
Note: Answer the following questions in not exceeding four
pages each, using internal choice.
9 (a) What is secondary storage? Explain the various secondary storage devices.
OR
(b) Explain about various input devices.
10 (a) What is operating system? Explain the functions of operating systems.

OR
(b) Discuss about various generations of computers.
11 (a) What is word processing? Explain the advantages of word processing.

OR
(b) Explain the graphs and charts available in MS Excel.
12 (a) Explain the features of MS Access.

OR
(b) What is multimedia? Explain the components of multimedia.
13 (a) What is internet? Explain the services available on Internet.

OR
(b) What is Networking? Explain the various types of networking.
****
Code No. 4095
FACULTY OF COMMERCE
B.Com. (Hons.) III – Year Examination, March / April 2014
Paper Code – 301
Marketing Management
1 Marketing mix
2 Consumer markets
3 Market leader
4 Labeling
5 Online marketing
6 Cognitive dissonance
7 Marketing Environment
8 Public relations
PART – B (5 x 15 = 75 Marks)
9 (a) Define marketing and discuss its scope.

OR
(b) “Each innovation is a creative destruction”. Bring out the impact of technology
on marketing in light of the above statement.
10 (a) What are the stages in buyer decision process?

OR
(b) How do you distinguish consumer markets from business markets?
11 (a) ‘PLC helps in market positioning of products’. Discuss.

OR
(b) Describe maturity stage in the product life cycle and explain various marketing
strategies that can be adopted at this stage.
12 (a) What is the necessity of new product development? What are the various
challenges faced in new product development?
OR
(b) ‘Packaging serves as a marketing tools’. Discuss.
13 (a) Define sales promotion and discuss about various consumer promotion tools
giving examples.
OR
(b) Explain new trends in marketing in 21st Century.
****
Code No. 4088
FACULTY OF COMMERCE
Paper Code – 201
Cost & Management Accounting
1 Define costing and cost accountancy?
2 What is stock turn over rate?
3 Discuss the method of accounting profit when the contract is nearing completion.
4 Given breakeven point = Rs. 30,000
Profit = Rs. 1,500
Fixed cost = Rs. 6,000
What is the amount of variable cost?
5 What is trend analysis?
6 Standard time for a job is 50 hours. The hourly rate of wage is Rs. 30 per hour plus Dearness.
Allowance at Rs. 20 per hour worked. The actual time taken by the worker was 40 hours.
Calculate total wages as per Rowan plan.
7 From the following, ascertain liquid assets and current liabilities:
Current ratio 3:1; Quick ratio 1:1; Current assets Rs. 1,80,000.
8 From the following information prepare vertical income statement
Sales Rs. 1,00,000; cost of goods sold Rs. 40,000; operating expenses Rs. 15,000; Rate of tax
50%.
PART – B (5 x 15 = 75 Marks)
9 (a) Difference between cost accounting and financial accounting.
OR
(b) What is cost accounting and explain its objectives?
10 (a) From the following information prepare store ledger account as per LIFO and FIFO method:
Jan. 1, 2008 Received 1,000 units @ Re. 1 per unit
Jan. 10, 2008 Received 260 units @ Re. 1.05 per unit
Jan. 20, 2008 Issued 700 units
OR
(b) A factory has three Production departments and two Service Departments. The overhead
department distribution summary shows the following:
Departments Rs.
A 6,50,000
B 6,00,000
C 5,00,000
P 1,20,000
Q 1,00,000
The services department expenses and are allotted on a percentage basis as follows:
Production Departments Service Department

A B C P Q
Service Department P 30 40 15 -- 15
Service Department Q 40 30 25 5 --
Show how the expenses of the two services departments are to be charged to production
department under “repeated distribution” method and ‘simultaneous equations’ method.
…2.
Code No. 4088
-2-
11 (a) Modern contractors have undertaken the following two contracts on 1st January, 2009.
Contract A Contract B
Rs. Rs.
Material sent to sites 85,349 73,267
Labour engaged on sites 74,375 68,523
Plants installed at sites at cost 15,000 12,500
Direct expenditure 3,167 2,859
Establishment charges 4,126 3,852
Materials return to store 549 632
Work certified 1,95,000 1,45,000
Cost of work not certified 4,500 3,000
Material in hand 31st Dec. 2009 1,883 1,736
Wages accrued 31st Dec. 2009 2,400 2,100
Direct expenditures accrued 31st Dec. 2009 240 180
Value on plant 31st Dec. 2009 11,000 9,500
The contract prices have been agreed at Rs. 2,50,000 for contract A and Rs. 2,00,000 for
contract B, cash has been received from the contractees as follows: Contract A Rs. 1,80,000
and Contract B Rs. 1,40,000.
Prepare contract accounts, contractee’s accounts and show how the work-in progress shall
appear in the balance sheet of the contractors.
OR
(b) X Manufactured Ltd. Manufactures are main product and two by-products data for a month
are shown below:
Main product By-product By-product
Sales (Rs.) 3,00,000 24,000 14,000
Manufactured Cost:
i) Before Separation 1,50,000 -- --
ii) After Separation 46,000 4,400 3,600
Administration cost 24,000 3,000 2,000
Ratio of distribution of
Selling expenses 85% 10% 5%
Net profit in sales 20% 15% 10%
Assuming no beginning or ending inventories, apportion the joint cost among main
product and the by-product.
12 .(a) Discuss limitation of Breakeven Analysis.
OR
12,(b) The following are the balanced sheets of a concern for the years 2009 and 2010. Prepare a
common-size balance sheet and study the financial position of the concern.
Liabilities 2009 2010 Assets 2009 2010
(Rs.) (Rs.) (Rs.) (Rs.)
Equity share capital 6,00,000 8,00,000 Land & Building 3,70,000 2,70,000
Reserve and surplus 3,30,000 2,22,000 Plant & machinery 4,00,000 6,00,000
Debentures 2,00,000 3,00,000 Furniture & Fixtures 20,000 25,000
Long term loans 1,50,000 2,00,000 Other Fixed Assets 25,000 30,000
Bills payable 50,000 45,000 Cash in hand and at bank 20,000 80,000
Sundry Creditors 1,00,000 1,20,000 Bills receivables 1,50,000 90,000
Others General 5,000 10,000 Sundry Debtors 2,00,000 2,50,000
Liabilities
Stock 2,50,000 3,50,000
Prepaid Expenses -- 2,000
14,35,000 16,97,000 14,35,000 16,97,000
13 (a) Discuss the advantages of Ratio analysis.

OR
(b) From the following information determine opening and closing stock:
Stock turnover : 5 times
Total sales : Rs. 2,00,000
Gross profit : 25% of sales
The closing stock value was Rs. 4,000 more than the opening stock.
****

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Code No.

PART – B (5x15 = 75 Marks)

10 (a) Define job description. Explain the contents of job description.

11 (a) Explain the important techniques of training.

12 (a) Briefly discuss the method of job evaluation.

13 (a) Define industrial relations. Explain functions of industrial relations.

9 (a) Write about the qualities of a successful businessmen.

9 (a) Who is an entrepreneur? Distinguish between entrepreneur and Intrapreneur.

10 (a) Discuss briefly the environmental factors effecting entrepreneurship development.

11 (a) Discuss the role of technical consultancy organisation in promoting entrepreneurship

12 (a) Define project and write the classification of projects in detail.

1 What are the objects of accounting?

9 (a) Define environment. What are the components of external environment?

10 (a) What is economic development and write the determinants of economic

11 (a) Briefly explain the 1991 industry policy in India.

12 (a) Explain competitive advantage theory.

9 (a) Explain the functions of Commercial Banks.

10 (a) Explain various methods of Credit Control available to RBI.

11 (a) Enumerate the features of various money market instruments.

13 (a) Discuss in detail the statutory protection granted to a collecting banker in

Time: 3 Hours Max.Marks: 70

1 What are the functions of Financial Management?

9 (a) Profit maximization Vs Wealth maximization. Discuss.

Time: 3 Hours Max.Marks:100

Year 2005 2006 2007 2008 2009 2010 2011

1 3x2 + 2x + 7 solve the quadratic equation.

9 (a) Raja is working in a private company with the following emoluments:

12 (a) What are the advantages and disadvantages of VAT.

13 (a) Explain the salient features of CENVAT Credit scheme.

9 (a) What is auditing? Explain the advantages and limitations of auditing.

11 (a) Explain the liabilities of an auditor.

12 (a) Explain the types of communication.

13 (a) Explain the practical aspects of communication. Explain their importance.

Time: 3 Hours Max.Marks: 70

9 (a) Explain the various elements of computer.

10 (a) What is operating system? Explain various types of operating systems.

11 (a) what is word processing? Explain the advantages of word processing.

12 (a) Explain the parts of opening window of MS Excel.

13 (a) What is multimedia? Explain the various applications of multimedia.

Time: 3 Hours Max.Marks: 70

1 Explain how a CPU works.

10 (a) What is operating system? Explain the functions of operating systems.

11 (a) What is word processing? Explain the advantages of word processing.

12 (a) Explain the features of MS Access.

13 (a) What is internet? Explain the services available on Internet.

9 (a) Define marketing and discuss its scope.

10 (a) What are the stages in buyer decision process?

11 (a) ‘PLC helps in market positioning of products’. Discuss.

Production Departments Service Department

13 (a) Discuss the advantages of Ratio analysis.

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