1 B.com - Upto2005CY
1 B.com - Upto2005CY
1 B.com - Upto2005CY
DE–8233 11
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
BUSINESS ENGLISH/BUSINESS COMMUNICATION
(Upto 2005 Calendar Year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
uPÁÀ öuõhº¦ Gߣuß Aºzu® GßÚ? £¯ÝÒÍ uPÁÀ öuõhº¤ß ußø©PÒ £ØÔ
ÂÍUSP.
2. What are the different types of communication? Explain.
3. What are enquiry letters? Under what circumstances these enquiry letters useful
to the Businessmen?
4. Write a reply letter to a complaint made by a customer for not receiving washing
machines ordered by him.
\»øÁ C¯¢vµ® Aݨ£ ÷Põ›°¸¢u ÁõiUøP¯õͺ uÚUS CßÝ® AƯ¢vµ[PÒ
ÁµÂÀø» GßÓ ¦Põº PiuzvØS £vÀ Piu® GÊxP.
5. List out any ten situations where the circular letters are written by a
businessmen.
1 DE–8233
ws 9
6. Write a letter to the insurance company asking a loan of Rs. 2,00,000 against life
policy.
Põ¨¥k £zvµzvØS DhõP ¹. 2,00,000 Phß ÷Põ› Põ¨¥mk {ÖÁÚzvØS Piu®
JßÖ ÁøµP.
7. Write an essay on modernisation of banks in India.
C¢v¯õÂÀ Á[QPøÍ |ÃÚ¨£kzxuÀ £ØÔ Pmkøµ ÁøµP.
8. What are the essential elements of business reports?
ÁõoP AÔUøP°ß CßÔ¯ø©¯õU TÖPÒ ¯õøÁ?
PART B — (4 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
10. Write a letter to a Electrical Appliances company to obtain sole selling agency
ship with the mentioning of your complete background.
11. Explain in detail the structure of a business letter.
12. What is sales letter? Draw a specimen of it.
ÂØ£øÚU Piu® GßÓõÀ GßÚ? Auß ©õv›¨ £iÁ® JßøÓ u¯õº ö\´P.
13. What are the essential qualities of a good speech?
2 DE–8233
ws 9
15. What is a ‘minutes’? What should be considered while drafting minutes?
Tmh |hÁiUøP SÔ¨¦ GßÓõÀ GßÚ? Aøu GÊx® ö£õÊx PÁÛUP ÷Ási¯øÁ GøÁ
GøÁ?
————————
DE–8234 12
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
BASIC FINANCIAL ACCOUNTING
(Upto 2005 Calender Year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. State any four accounting concepts.
PnUQ¯À ÷Põm£õmiß H÷uÝ® |õßQøÚ SÔ¨¤kP.
2. Karthik and Sarathy entered into a jointventure, to share the results as to 2 : 1.
The joint venture transactions were as under.
Karthik Sarathy
Rs. Rs.
3 DE–8233
ws 9
Show journal entries and ledger accounts in the books of Karthik, assuming that the
venture came to an end and the accounts settled.
Põºzv \õµv
U
¹. ¹.
(a) Rama started business with cash Rs. 1,00,000
(b) Purchased furniture for cash Rs. 40,000
(c) Paid rent Rs. 500
(d) Purchased goods on credit Rs. 10,000
(e) Depreciation of Furniture Rs. 200
(f) Sold goods for cash Rs. 25,000.
RÌUPsh |hÁiUøPPÐUPõÚ SÔ¨÷£mk¨ £vÄPÒ u¸P :
(A) µõ©õ ¹. 1,00,000 öµõUPzxhß Â¯õ£õµ® Bµ®¤zuõº.
(B) ¹. 40,000 öµõUPzvØS AøÓP»ß Áõ[P¨£mhÚ.
(C) ÁõhøP ö\¾zu¨£mhx ¹. 500
(D) PhÛÀ ¹. 10,000US \µUSPÒ Áõ[P¨£mhÚ.
(E) AøÓP»ßPÎß ÷u´©õÚ® ¹. 200
(F) \µUS öµõUP ÂØ£øÚ ¹. 25,000.
4 DE–8233
ws 9
5. From the following details, find out the Net credit sales for the year.
Rs.
Opening balance of debtors (Dr) 20,000
Cheque collection during the year 1,80,000
Cash collection during the year 25,000
B/R received during the year 5,000
Closing balance of debtors (Cr) 24,000
Bad-Debts written off 2,500
Discount allowed 1,000
Goods returned by customers 2,500
Cheque dishonoured 500
RÌUPõq® ÂÁµ[Pμ¸¢x |h¨¦ BsiØS›¯ {Pµ Phß ÂØ£øÚø¯ PshÔP.
¹.
xÁUP PhÚõÎPÒ C¸¨¦ 20,000
Á[Q Põ÷\õø» ‰»® 1,80,000
Á`¼UP¨£mhx
öµõUP Á`À 25,000
ÁµÄUS›¯ ©õØÖa^mk ö£ØÓx 5,000
CÖv PhÚõÎPÒ C¸¨¦ (£ØÖ) 24,000
ÁµõUPhß ÷£õUöPÊv¯x 2,500
uÒУi AÝ©vzux 1,000
ÁõiUøP¯õͺPÒ v¸¨¤¯ \µUS 2,500
Põ÷\õø» AÁ©vUP¨£mhx 500
6. From the following information ascertain gross profit and net profit.
Rs.
Stock at the start 2,400
Purchases 15,205
Sales 20,860
Closing Stock 3,840
Returns outwards 185
Returns inwards 860
Carriage inwards 524
Manufacturing Wages 2,800
Manufacturing Wages owing 96
Loss due to fire 1,000
Indirect expenses 200
RÌUPsh ÂÁµ[Pμ¸¢x ö©õzu C»õ£zøu²®, {Pµ C»õ£zøu²® PõsP.
5 DE–8233
ws 9
¹.
öuõhUPa \µUQ¸¨¦ 2,400
öPõÒ•uÀ 15,205
ÂØ£øÚ 20,860
CÖva \µUQ¸¨¦ 3,840
öÁÎz v¸¨£® 185
EÒ v¸¨£® 860
EÒyUSU T¼ 524
EØ£zvU T¼ 2,800
öPõk£hõ EØ£zvU 96
T¼
w°ÚõÀ |mh® 1,000
©øÓ•Pa ö\»ÂÚ[PÒ 200
8. What are the various functions of Accounting?
PnUS¨ £v¯¼ß £À÷ÁÖ £oPÒ ¯õøÁ?
PART B — (4 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. From the following balances as at 31.12.2007 of a trader, prepare trading profit
and loss A/c and Balance Sheet.
Debit Credit
Rs. Rs.
Capital – 60,000
Sundry Creditors – 19,000
Sales – 64,000
Loans – 20,000
6 DE–8233
ws 9
Salaries 11,000 –
Rent 2,600 –
Cash 2,000 –
Debit Credit
Rs. Rs.
Debtors 80,000 –
Trade Expenses 1,200 –
Purchases 50,000 –
Advances 5,000 –
Bank balances 11,200 –
1,63,000 1,63,000
Adjustments :
(a) The closing stock was Rs. 18,000.
(b) One month’s salary is in arrear.
(c) Two month’s rent has been paid in advance.
(d) Provide 10% for doubtful debts.
RÌPõq® £µ[Pμ¸¢x 31.12.2007US ¯õ£õµ C»õ£ |mh P/S ©ØÖ®
C¸¨¦{ø»U SÔ¨¤øÚ u¯õº ö\´P.
£ØÖ ÁµÄ
¹. ¹.
•uÀ – 60,000
PhÜ¢÷uõº – 19,000
ÂØ£øÚ – 64,000
PhßPÒ – 20,000
\®£Í® 11,000 –
ÁõhøP 2,600 –
öµõUP® 2,000 –
PhÚõÎPÒ 80,000 –
ÁoPa ö\»ÄPÒ 1,200 –
öPõÒ•uÀ 50,000 –
Phß öPõkzux 5,000 –
Á[Q C¸¨¦ 11,200 –
1,63,000 1,63,000
\›UPmhÀPÒ :
(A) CÖva \µUQ¸¨¦ ¹. 18,000
7 DE–8233
ws 9
10. Arun and Balu doing business separately as building contractors undertakes
jointly to construct a building for a newly started company for a contract price
of
Rs. 1,00,000 payable as to Rs. 80,000 in cash and
Rs. 20,000 in shares of the company. A banking account is opened in their
joint names, Arun paying Rs. 25,000 and Balu Rs. 15,000. They are to share
the profits and losses in the ratio of 2 : 1. Their transactions were as follows :
Rs.
Paid wages 30,000
Material purchased 70,000
Material supplied by Arun 5,000
Material supplied by Balu 4,000
Architect’s fee paid by Arun 2,000
The contract was completed and the price (Cash and Shares) duly received. The joint
venture was closed by Arun taking up all the shares for Rs. 16,000 and Balu
taking up the stock of material at an agreed valuation of
Rs. 3,000.
Prepare Joint venture a/c, joint bank a/c, coventures a/c and shares account.
8 DE–8233
ws 9
9 DE–8233
ws 9
10 DE–8233
ws 9
13. Explain the difference between Income and Expenditure Account and Receipts
and Payments Account.
Á¸Áõ´ ö\»ÂÚ PnUQØS®,ö£ÖuÀ ö\¾zxuÀ PnUQØS® Cøh÷¯ EÒÍ
÷ÁÖ£õmiøÚ ÂÍUSP.
15. What is single entry system? What are the defects of single entry system?
JØøÓ¨£vÄ •øÓ GßÓõÀ GßÚ? CuÝøh¯ SøÓ£õkPÒ ¯õøÁ?
————————
DE–8235 13
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
PRINCIPLES OF MANAGEMENT
(Upto 2005 calendar year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. Explain the types of plans.
vmhªku¼ß ÁøPPøÍ ÂÁ›.
2. Describe the merits and demerits of decentralisation.
3. Explain any one theory of motivation.
4. Describe the process of decision making.
11 DE–8233
ws 9
5. What are the principles of directing?
6. Explain the needs for control.
7. What are the types of coordination?
8. Explain the process of communication.
PART B — (4 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Explain the approaches to modern management.
10. Describe the various steps in planning process.
11. Explain about delegation of authority and responsibility.
12. What is leadership? Explain the different leadership styles.
13. Explain the process and techniques of control.
14. Explain the barriers of good communication. What steps can be taken to
overcome the barriers?
12 DE–8233
ws 9
15. Define organisation. Explain the different structures of organisation.
————————
DE–8236 14
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
BUSINESS ORGANISATION
(1999 onwards)
(Upto 2005 calendar year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. What is Commerce? State the types of it.
2. State the Economic and Social Objectives of Business.
3. How to measure the size of the business firm?
4. What is Small Firm? State the reasons for survival of it?
5. What are the benefits of scientific management?
13 DE–8233
ws 9
6. What is scientific management? Explain its special features.
ÂgbõÚ ÷©»õsø© GßÓõÀ GßÚ? Auß ]Ó¨¤¯À¦PøÍ ÂÍUSP.
7. Explain the various defects of Public Enterprise.
ö£õxxøÓ {ÖÁÚ[PÒ £ØÔ¯ SøÓPøÍ ÂÍUSP.
8. State the Pricing Policy of Public Enterprise.
ö£õxxøÓ {ÖÁÚ[PÎß Âø» öPõÒøPø¯ ÂÁ›.
PART B — (4 × 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. What is Partnership firm? State the features, merits and demerits of it?
Tmk ÁõoP® GßÓõÀ GßÚ? Auß C¯À¦PÒ, |ßø© ©ØÖ® wø©PøÍ ÂÁ›.
10. What is optimum firm? List out the factors affecting it.
Ezu© AÍÄ {ÖÁÚ® GßÓõÀ GßÚ? AuøÚ £õvUS® PõµoPøÍ Á›ø\¨£kzxP.
11. What are the objections raised by management and labour regarding scientific
management?
ÂgbõÚ ÷©»õsø© £ØÔ {ºÁõP® ©ØÖ® öuõÈ»õͺPÒ Gʨ¦® SøÓPÒ
¯õøÁ?
12. Describe the features, advantages and disadvantages of Government Company.
Aµ_xøÓ {Ö©zvß C¯À¦PÒ, |ßø©PÒ ©ØÖ® wø©PøÍ ÂÍUPÄ®.
13. Explain the salient features of Industrial Policy of India.
C¢v¯ öuõÈØöPõÒøP°ß ]Ó¨¤¯À¦PøÍ ÂÍUSP.
14. Explain the different forms of business combination, their merits and demerits.
öuõÈÀ Ai¨£øh°»õÚ £À÷ÁÖ Ái»õÚ Cøn¨¦PøͲ®, AÁØÔß |ßø©,
wø©PøͲ® ÂÍUSP.
15. What is Public Enterprise? State the various forms in it.
ö£õxxøÓ Aø©¨¦ GßÓõÀ GßÚ? Auß £À÷ÁÖ Aø©¨¦PøÍ ÂÁ›.
————————
DE–8237 21
14 DE–8233
ws 9
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010
MANAGERIAL ECONOMICS
(Upto 2005 Calendar Year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. What is opportunity cost? How is it calculated?
¤Ó Áõ´¨¦a ö\»Ä GßÓõÀ GßÚ? Ax GÆÁõÖ PnUQh¨£kQÓx?
2. Define Managerial Economics and describe its nature.
3. State and explain the law of demand.
4. Write a note on Cardinal Utility analysis.
5. Define production function and describe its Managerial uses.
6. Explain the law of diminishing returns.
7. Enumerate the various features of Monopolistic competition.
8. Discuss the uses and limitations of marginal cost pricing.
15 DE–8233
ws 9
PART B — (4 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Explain the role of a Managerial Economists in business.
10. Define elasticity of demand and explain the various factors determining it.
11. What is the purpose of demand forecasting? Describe the steps involved in it.
12. State and explain the law of return to scale.
13. Explain the following with suitable examples.
(a) implicit cost
(b) marginal cost
(c) average cost.
16 DE–8233
ws 9
14. What is perfect competition? How are equilibrium price and output determined
under it?
15. Explain the various competition – oriented pricing strategies.
––––––––––––
DE–8238 22
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
COMMERCIAL LAW
(Upto 2005 calendar year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
1. What is discharge of contract by agreement? State its methods.
EhߣiUøP°ß ‰»® J¨£¢u Âk¨¦ GßÓõÀ GßÚ? AøÁ°ß ÁÈPøÍ TÖP.
2. What are the essentials of a valid contract?
3. Define a contract of guarantee. What are essentials of a contract of guarantee?
4. Define agent. What are duties of an agent?
5. Distinguish between sale and agreement to sale.
17 DE–8233
ws 9
6. Describe the essential elements of promisory note.
ÁõUSÖv £zvµzvß CßÔ¯ø©¯õu TÖPøÍ ÂÁ›.
7. What is bill of lading? Write its kinds and characteristics.
HØÖ©v J¨£¢ua ^mk GßÓõÀ GßÚ? AÁØÔß ÁøPPÒ ©ØÖ® ]Ó¨£®\[PÒ
¯õøÁ?
8. What is partnership deed? State its main contents.
Tmk ÁoP J¨£¢u¨ £zvµ® GßÓõÀ GßÚ? AuÝøh¯ •UQ¯ ÂÁµ[PøÍ TÖP.
PART B — (4 15 = 60 marks)
Answer any FOUR questions.
9. State the rules governing the assessment of damages for breach of contract in the
light of the decision in ‘Hadley Vs Baxandale’.
10. Describe the various modes by which an agency may be terminated.
11. Enumerate the rights and duties of a seller in respect of the sale of goods.
12. Define a promissory note. Distinguish between a promissory note and Bill of
exchange.
13. Define the term common carriers. What are the duties of a common carrier?
ö£õx •øÓ¯õÚ \µU÷PØÔa ö\À£Áº & C»UPn® u¸P. AÁµx Phø©PÒ ¯õøÁ?
14. Discuss in brief the important types of life insurance policies.
B²Ò Põ¨¥mk £õ¼]°ß ÁøPPøÍ ÂÁ›UPÄ®.
15. Discuss the rights and duties of partners between themselves.
£õPìuºPÎøh÷¯ EÒÍ E›ø©PÒ ©ØÖ® Phø©PøÍ ÂÁ›UPÄ®.
18 DE–8233
ws 9
——————————
DE–8239 23
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
BUSINESS STATISTICS
(Upto 2005 calendar year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. Explain the importance of Statistics.
2. What are the characteristics of different averages?
3. Explain the significance of measures of dispersion.
4. State briefly the various methods of interpolation.
5. Calculate the median for the following :
Value : 0 – 9 10 – 19 20 – 29 30 – 39 40 – 49 50 – 59 60 – 69
19 DE–8233
ws 9
6. Give the quartile deviation for the following data :
X : 351 – 500 501 – 650 651 – 800 801 – 950 951 – 1100
f : 48 189 88 47 28
f : 48 189 88 47 28
7. From the following data construct an index for 2005 taking 2004 as base.
Commodities : A B C D E
Price in 2004 (Rs.) : 50 40 80 110 20
Price in 2005 (Rs.) : 70 60 90 120 20
8. Find rank correlation for the following data :
X : 15 20 28 12 40 60 20 80
Y : 40 30 50 30 20 10 30 60
Y : 40 30 50 30 20 10 30 60
PART B — (4 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Explain the ways in which statistics is useful to businessmen.
10. Explain the various measures of dispersion.
20 DE–8233
ws 9
11. Calculate the mean and standard deviation of the salaries :
Salary [in Rs.] : 75 80 85 90 95 100
No. of Persons : 3 7 18 12 6 4
12. Calculate coefficient of skewness by Karl Pearson’s method :
Profit (Rs. lakhs) : 10 – 20 20 – 30 30 – 40 40 – 50 50 – 60
No. of Companies : 18 20 30 22 10
13. Compute Karl Pearson’s correlation coefficient for the data given below :
X : 77 54 27 52 14 35 90 25 56 60
Y : 35 38 60 40 50 40 35 56 34 42
Y : 35 38 60 40 50 40 35 56 34 42
14. Fit a straight line trend for the following data :
Year : 1996 1997 1998 1999 2000 2001 2002
Sales : 33 47 52 36 49 29 48
15. Describe the various applications of index numbers in solving business problems.
öuõÈÀ •øÓ ¤µa\øÚPÎß wºÂÀ SÔ±mk Gs GÆÁõÖ £¯ß£kzu¨£kQÓx
GߣuøÚ ÂÁ›UP.
21 DE–8233
ws 9
———————
DE–8240 24
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
ADVANCED ACCOUNTANCY
(Upto 2005 Calender Year)
Time : Three hours Maximum : 100 marks
PART A — (5 × 8 = 40 marks)
Answer any FIVE questions.
Each question carries 8 marks.
1. Explain the various methods of treatment of good will on retirement of a partner.
TmhõΠ»P¼ß ö£õÊx |ß©v¨¤øÚ øP¯õЮ £À÷ÁÖ •øÓPøÍ ÂÍUSP.
1
2. A and B are partners sharing profits in the ratio of 3: 2 . C is admitted with
7
for the future profits. Calculate the sacrificing ratio and new ratio.
1
A®–B® GvºPõ» »õ£zvÀ US C TmhõίõP ÷\ºUP¨£mhõÀ v¯õP
7
ÂQu® ©ØÖ® ¦v¯ ÂQu® PõsP.
3. The Mopeds Ltd. Sold a moped vehicle on instalment system to electricals Ltd.
The cash price was Rs. 7,450, Rs. 2,000 on delivery and Rs. 2,000 in three
equal instalments. Interest is at 5%. Calculate the amount of interest in each
instalment.
22 DE–8233
ws 9
4. X Ltd invited applications for 1,00,000 shares of Rs. 10 each at a discount of 6%
payable as follows :
On application Rs. 2.50
On allotment Rs. 3.40
On first final call Rs. 3.50.
The application received were for 90,000 shares and all of these were accepted.
All money duly received except the first and final call on 1000 shares. Pass
necessary jounral entries in the books of company.
5. Write a short note on methods of valuation of shares.
£[SPøÍ ©v¨¥k ö\´²® •øÓPøͨ £ØÔ ]Ö SÔ¨¦ ÁøµP.
6. State the accounting steps involved on the admission of a partner.
¦v¯ TmhõΰøÚ ÷\ºUS® ÷£õx PnUQ¯À |hÁiUøPPøÍ SÔ¨¤kP.
7. A fire occurred at the premises on 31.12.2007 destroyed a greater part of goods.
Stock at 1.1.2007 was Rs. 6,000. The stock saved was Rs. 1,350. The gross
profit on sales was 30% and sales amounted to Rs. 15,300 upto the date of fire
and purchases amounted to Rs. 10,350. Prepare a statement of claim.
J¸ {Ö©zvÀ 31.12.2007À HØ£mh w £zvÀ ö£¸®£õ»õÚ \µUSPÒ
÷\u÷©Ø£mhx. 1.1.2007–À \µUQß ©v¨¦ ¹. 6,000 BS®.
Põ¨£õØÓ¨£mh \µUQß ©v¨¦
¹. 1,350 ö©õzu C»õ£©õÚx ÂØ£øÚ°À 30% ©ØÖ® w HØ£mh ÷uv
23 DE–8233
ws 9
8. What is dissolution of a firm? State how and under what circumstances a firm
may be dissolved.
Tmhõsø© {ÖÁÚa Pø»¨¦ GßÓõÀ GßÚ? Ga`ǼÀ GÆÁõÖ J¸ {ÖÁÚ®
Pø»UP¨£kQÓx Gߣøu ÂÍUSP.
PART B — (4 × 15 = 60 marks)
Answer any FOUR questions.
Each question carries 15 marks.
9. What is branch accounts? What are the objects of preparing branch accounts?
10. The partners P, Q and R sharing in the ratio of 3: 1 : 1 and their balance sheet
was as follows
Q capital a/c 10,500
65,000 65,000
Prepare necessary accounts assuming that all partners are insolvent.
24 DE–8233
ws 9
¢÷uõº
•uÀ P-/S \µUS 19,000
P 7,500 C¯¢vµ® 16,000
R 5,000 |Øö£¯º 5,000
11. X Ltd. has the following balances as on 31.3.2007
Liabilities Rs. Assets Rs.
Share capital Fixed assets 22,00,00
0
Fully paid up 10,000 Current 8,00,000
assets
equality shares of Rs. 100 each 10,00,00
0
5000 preference shares
of Rs. 100 each 5,00,000
Capital Reserve 1,00,000
Securities premium a/c 1,00,000
General reserve 2,00,000
Profit and loss a/c 1,00,000
Current liabilities 10,00,00
0
30,00,00 30,00,00
0 0
25 DE–8233
ws 9
£[SPÒ 5,00,000
•uÀ Põ¨¦ 1,00,000
£zvµ •øÚ©® 1,00,000
ö£õxPõ¨¦ 2,00,000
C»õ£ |mh P-/S 1,00,000
|h¨¦ ö£õÖ¨¦PÒ 10,00,00
0
30,00,00 30,00,00
0 0
12. Draw a structure of balance sheet of Joint stock companies.
{øÚÄ ©Ö©v¨¥k PnUS GßÓõÀ GßÚ? Auß ÷uøÁ ¯õx? Auß ©õv› £iÁ®
u¯õ›UP.
14. Delhi Transport Ltd. purchased from Bombay Motors three trucks costing Rs.
40,000 each on the hirepurchase system payment was to be made Rs. 30,000
down and the reminder in three equal instalments together with interest at
5%. Delhi transport writes off depreciation
@ 20% on the diminishing balance. It paid the instalment due at the end of the
fist yea but could not pay the next.
Give the necessary ledger accounts in the books of both parties for two years if
the hire vender took possession of all the three trucks. The hire vendor spent
Rs. 5,800 on getting the trucks thoroughly over hauled and sold them Rs.
70,000.
öhÀ¼ ÷£õUSÁµzx {Ö©® •®ø£ ÷©õmhõº P®ö£Û°¼¸¢x ‰ßÖ \µUS
ÁsiPÒ JÆöÁõßÖ®
¹. 40,000 AhUP Âø»°À ÁõhøP öPõÒ•uÀ •øÓ°À Áõ[QÚõº. öµõUP
Âø»°À ¹. 30,000 Áõ[Q¯Ähß ö\¾zvÚõº, «vz öuõøPø¯ ‰ßÖ uÁønPÎÀ
Ámi 5% Ãu® EÒ£h ö\¾zu ÷Ásk®. öhÀ¼ ÷£õUSÁµzx uß HkPÎÀ
20% ÷u´©õÚ® SøÓ¢x ö\À uÁøn •øÓ°À GÊvÚõº. •uÀ uÁønø¯
ö\¾zvÚõº. BÚõÀ Akzu uÁønø¯ ö\¾zu •i¯ÂÀø». ÁõhøP ÂØ£øÚ¯õͺ
26 DE–8233
ws 9
15. Lessee – X
Lessor of the mine – Y
Minimum Rent – Rs. 20,000
Royalty per ton – Rs. 50
Right to recoup short working – During first 4 years only.
Actual royalties
Rs.
I Year – 12,000
II Year – 17,000
III rd Year – 25,000
IVth Year – 30,000
Vth Year – 18,000
Prepare necessary ledger accounts in the books of ‘X’.
SzuøPuõµº –X
_µ[Pzvß ö\õ¢uUPõÁõº –Y
BskU SÖ©z öuõøP– ¹. 20,000
E›ø©z öuõøP hß JßÖUS -– ¹. 50
SøÓ EØ£zvø¯ DkPmk® E›ø© – •uÀ 4 Á¸h[PÐUS ©mk®.
E›ø©z öuõøP
¹.
I Á¸h® – 12,000
II – 17,000
Á¸h®
III – 25,000
Á¸h®
IV – 30,000
Á¸h®
V – 18,000
Á¸h®
SzuøPuõµº ‘X’ ¦zuPzvÀ ÷£÷µmkU PnUSPøÍ u¯õ›UPÄ®.
—————––
DE–8241 25
27 DE–8233
ws 9
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
Commerce
ELEMENTS OF MARKETING
(Upto 2005 Calendar year)
Time : Three hours Maximum : 100 marks
SECTION A — (5 8 = 40 marks)
Answer any FIVE questions.
1. “Modern marketing starts and ends with consumers” – Discuss.
|ÃÚa \¢øu°ß öuõhUP•®, •iÄ® ~Pº÷Áõ÷µõ & ÂÁ›.
2. What do you mean by “Functional Approach”?
£o÷|õUS AqS•øÓ GßÓõÀ GßÚ?
3. What are the benefits of Market Segmentation?
\¢øu £S¨¤ß £¯ßPÒ ¯õøÁ?
4. What are the factors influencing Pricing Decisions?
Âø»z wº©õÚ[Pøͨ £õvUS® PõµoPÒ ¯õøÁ?
5. Write a note on “Manufacturer’s Salesmen”.
EØ£zv¯õÍ›ß ÂØ£øÚ¨ £o¯õͺPÒ & ]Ö SÔ¨¦ ÁøµP.
6. What are the demerits of “Sales Quotas”?
÷Põmhõ {ºn°¨£vÀ EÒÍ SøÓ£õkPÒ ¯õøÁ?
7. What are the advantages of Direct Advertising?
÷|º•P ÂÍ®£µzvß £¯ßPÒ ¯õøÁ?
8. Consumer Behaviour – Explain.
~Pº÷Áõº |hzøu & ÂÁ›.
SECTION B — (4 15 = 60 marks)
28 DE–8233
ws 9
Answer any FOUR questions.
9. What are the major factors influencing Consumer Behaviour?
~Pº÷Áõº ÷£õUQÀ ©õÖuø» HØ£kzx® •UQ¯©õÚ PõµoPÒ ¯õøÁ?
10. Explain Product Life Cycle.
ö£õ¸Ò B²Ò _ÇØ] & ÂÍUSP.
11. What are the kinds of Outdoor Media?
¦Ó ÂÍ®£µ \õuÚ[PÎß ÁøPPÒ ¯õøÁ?
12. Discuss the factors governing the choice of a particular channel.
J¸ SÔ¨¤mh ÁÇ[PÀ ÁÈ°øÚz ÷uºÄ ö\´Áøu {ºn°US® PõµoPøÍ ÂÁ›.
13. Describe the different stages in New Product Development.
¦v¯ ö£õ¸Ò Áͺa]°ß £À÷ÁÖ {ø»PøÍ ÂÍUSP.
14. What are the requirements for successful Market Segmentation?
öÁØÔPµ©õÚ \¢øu¨ £S¨¤ØSz ÷uøÁ¯õÚ PõµoPÒ ¯õøÁ?
15. Discuss the various methods of Remunerating Salesmen.
ÂØ£øÚ¨ £o¯õͺPÐUS Fv¯©ÎUS® £À÷ÁÖ •øÓPøÍ ÂÁ›.
–––––––––––––––
DE–8242 31
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
ELEMENTS OF COMPANY LAW/COMPANY LAW
(Upto 2005 Calendar Year)
Time : Three hours Maximum: 100 marks
SECTION A — (5 8 = 40 marks)
Answer any FIVE questions.
29 DE–8233
ws 9
1. Define company. What are the advantages of joint stock companies?
{Ö©® Áøµ¯Ö. Tmk £[S {Ö©zvß |ßø©PÒ ¯õøÁ?
2. Explain the Doctrine of Ultravires.
AvPõµ Áµ®¦ «ÓÀ ÷Põm£õk – ÂÁ›.
3. Define prospectus. What are the objectives of prospectus?
uPÁ»ÔUøP Áøµ¯Ö. uPÁ»ÔUøP°ß ÷|õUP[PÒ ¯õøÁ?
4. What are the features of shares?
£[Qß ]Ó¨¤¯À¦PÒ ¯õøÁ?
5. Explain the duties of Managing Director.
÷©»õsø© C¯US|›ß Phø©PøÍ ÂÍUSP.
6. Write short notes on :
(a) Minutes
(b) Proxies.
]Ö SÔ¨¦ ÁøµP.
(A) Tmh |hÁiUøP SÔ¨¦PÒ.
(B) £v»õÒ.
7. Explain the types of resolutions.
wº©õÚzvß ÁøPPøÍ ÂÁ›.
8. What are the advantages of winding up subject to Supervision of the Court?
}v©ßÓ ÷©Ø£õºøÁ°ß RÌ {ÖÁÚ® Pø»UP¨£kÁuõÀ HØ£k® |ßø©PÒ ¯õøÁ?
SECTION B — (4 × 15 = 60 marks)
Answer any FOUR questions.
9. Distinguish between public company and private company.
ö£õx {Ö©® ©ØÖ® uÛ {Ö©® – ÷ÁÖ£kzxP.
10. Explain the contents of prospectus.
uPÁ»ÔUøP°ß EÒÍhUP[PøÍ ÂÁ›.
30 DE–8233
ws 9
11. Write short notes on :
(a) Allotment of Shares
(b) Forfeiture of Shares
(c) Bonus Shares.
]Ö SÔ¨¦ ÁøµP.
(A) £[S JxURk
(B) £[S £Ô•uÀ
(C) Buõ¯¨ £[SPÒ.
12. Explain the method of appointment of directors.
C¯US|º {¯©zvß ÁøPPøÍ ÂÁ›.
13. Explain the types of meetings.
Tmhzvß ÁøPPøÍ ÂÁ›.
14. Describe the modes of winding up.
{Ö©U Pø»¨¤ß ÁÈPøÍ ÂÍUSP.
15. Explain the procedure for Incorporation of a Company.
J¸ {Ö©® £vÄ ö\´ÁuØPõÚ ö\¯À•øÓPøÍ ÂÁ›.
–––––––––––––––
DE–8243 32
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
AUDITING
(Upto 2005 calendar year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
31 DE–8233
ws 9
1. Explain the advantages of auditing.
uoUøP°ß |ßø©PøÍ ÂÁ›UPÄ®.
2. Define internal check system and explain its features.
3. Discuss how, payments side of cash book will be vouched? (Any four items only).
öµõUP Hmiß ö\¾zx¨ £UPzøu \õßÓõ´Ä ö\´uÀ SÔzx ÂÍUSP. (H÷uÝ® |õßS
ö\¾zxøPPÒ ©mk®).
4. Analyse the position of Auditor as regards valuation of assets.
5. What are the qualifications of a company auditor?
J¸ P®ö£Ûz uoUøP¯õ͸US ÷uøÁ¯õÚ uSvPÒ ¯õøÁ?
6. Explain the matters an auditor must take into consideration while auditing
further issue of shares.
÷©¾® ¦v¯ £[SPÒ öÁΰkuÀ öuõhº£õP, uoUøP°ß ö£õÊx uoUøP¯õͺ PÁÛUP
÷Ási¯ÚÁØøÓ ÂÁ›UPÄ®.
7. Discuss the points to be conclusively established to make an auditor liable for
negligence.
G¢öu¢u §ºzv ö\´¯¨£mh {£¢uøÚPÎß RÌ Kº uoUøP¯õͺ PÁÚU SøÓÁõP |h¢x
AuÚõÀ HØ£k® |èhzvØS ö£õÖ¨÷£ØP ÷Ásk®?
8. Explain the reasons for conducting investigation.
¦»Úõ´Ä ÷©ØöPõÒÁuØPõÚ Põµn[PøÍ ÂÁ›UPÄ®.
PART B — (4 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. ‘‘One of the objectives of auditing is detection and prevention of errors’’ – Discuss.
‘‘uoUøP°ß Kº SÔU÷PõÒ ¤øÇPøÍ Psk¤izu¾® uºzu¾®’’ ÂÁ›.
10. Explain ‘Audit note book’, including their contents and their merits.
uoUøP¨ ¦zuP® GßÓõÀ GßÚ? Auß EÒÍhUP® ©ØÖ® |ßø©PøͲ® TÖP.
32 DE–8233
ws 9
11. Explain the merits and demerits of internal check system.
APa ÷\õuøÚ°ß |ßø© wø©PøÍ ÂÁ›UPÄ®.
12. Discuss the matters to be considered by an auditor at the time of vouching.
Buõµa ^mkz uoUøP°ß ÷£õx uoUøP¯õͺ PÁÛUP ÷Ási¯ •UQ¯ Âå¯[PÒ
¯õøÁ?
13. Explain the duties of an auditor as to valuation of different stock.
£À÷ÁÖ ÁøP¯õÚ C¸¨¦a \µUøP ©v¨¤kÁvÀ uoUøP¯õÍ›ß Phø©PøÍ ÂÁ›UP.
14. What are the SEBI guidelines relating to bonus shares?
÷£õÚì £[SPÎß öuõhº£õP ö\¤ ÂvzxÒÍ |øh•øÓ ÂvPøÍ GÊxP.
15. Explain the different types of investigations and their objectives.
¦»Úõ´Âß £À÷ÁÖ ÁøPPøͲ® Auß ÷|õUP[PøͲ® ÂÁ›UPÄ®.
——————————
DE8244 33
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
BANKING THEORY, LAW AND PRACTICE
(Upto 2005 calender year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. Write short notes on branch banking system.
QøÍ Á[Q •øÓ £ØÔ ]ÖSÔ¨¦ GÊxP.
2. Explain the factors that affect credit creation capacity of commercial banks.
ÁoP Á[Q¯›ß Phß E¸ÁõUS® uSvø¯ £õvUS® PõµoPøÍ ÂÍUSP.
3. What are the special features of a savings bank account?
33 DE–8233
ws 9
4. What are the precautions to be taken by a banker while opening an account in
the name of minor?
J¸ CÍÁ›ß ö£¯›À PnUøPz xÁ[SÁuØS Á[Q¯º ÷©ØöPõÒÍ ÷Ási¯
•ßöÚa\›UøPPÒ ¯õøÁ?
5. What do you mean by conditional endorsement?
{£¢uøÚ¨ ¦Ó SÔ¨¦ £ØÔ }º AÔÁx ¯õx?
6. How to draw a cheque? Write short notes on post date cheque?
Põ÷\õø»ø¯ GÆÁõÖ GÊu ÷Ásk®? ¤ß ÷uv°mh Põ÷\õø» £ØÔ J¸ ]Ö SÔ¨¦
ÁøµP.
7. Distinguish between banks and nonbanking financial institutions.
Á[QPÐUS®&Á[Q¯µÀ»õu {v {ÖÁÚ[PÐUS® EÒÍ ÷ÁÖ£õkPøÍU SÔ¨¤kP.
8. What are the salient features of negotiable instruments?
©õØÖ•øÓ BÁn[PÎß ]Ó¨¤¯À¦PÒ ¯õøÁ?
PART B — (4 × 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Explain the functions of SBI.
£õµu Á[Q°ß £oPøÍ ÂÍUSP.
10. What is the necessity of central banking in a country? Explain.
Kº |õmiØUS ø©¯ Á[Q°ß AÁ]¯® ¯õx? ÂÍUSP.
11. Discuss the relationship between banker and customer.
Á[Q¯¸US®, ÁõiUøP¯õ͸USªøh÷¯ {PÊ® EÓÄPÒ ÁøPPøÍ Â›ÁõP ÂÁ›.
12. How RBI keeps commercial banks under its control?
›\ºÆ Á[Q GÆÁõÖ ÁoP Á[QPøÍ uß Pmk¨£õmiÀ øÁzxÒÍx?
13. State the significance of bank rate as an instrument of credit control.
Phß Pmk¨£õmhõÀ Á[Q ÃuU öPõÒøP°ß •UQ¯zxÁ® ¯õx?
14. What are the kinds of endorsement? Explain.
34 DE–8233
ws 9
15. Loans make depositsDiscuss.
PhßPÒ øÁ¨¦PøÍ E¸ÁõUSQßÓÚ&ÂÁõv.
———————
DE–8245 34
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
COST ACCOUNTING
(upto 2005 calendar year)
Time : Three hours Maximum : 100 marks
PART A — (5 8 = 40 marks)
Answer any FIVE questions.
1. Define cost accounting. Distinguish it from financial accounting.
2. Calculate Material variances :
Standard : 500 units at the rate of Rs. 8 per unit
Actual : 600 units at the rate of Rs. 7 per unit.
3. Explain ABC analysis.
4. Calculate Labour turn over ratio.
35 DE–8233
ws 9
Number of worker as on 1.1.2003 1980
Number of worker as on 31.12.2003 2020
Number of worker expired 120
Number of worker dismissed 80
Number of worker replaced 100.
5. Write short notes on :
(a) idletime
(b) abnormal gain.
]Ö SÔ¨¦ ÁøµP :
Wages Rs. 20,000 and over head Rs. 10,000.
Normal loss @ 10% scrap value @ Rs. 10 per unit.
Output of the process is 1600 units.
36 DE–8233
ws 9
Answer any FOUR questions.
9. Explain the essentials of a good wage system.
(a) minimum stock level
(b) maximum stock level and
(c) reordering level.
Minimum consumption 100 units per day
Normal consumption 125 units per day
Maximum consumption 150 units per day
Reorder period 10 to 15 days
Reorder quantity 1500 units
Normal reorder period 12 days.
¤ßÁ¸® ÂÁµzv¼¸¢x
(A) SøÓ¢u £¯ß£õk {ø»
(B) Ea\ AÍÄ {ø»
(C) ©Ö•øÓ {ø» PnUQk.
SøÓ¢u AÍÄ £¯ß£õk |õÒ JßÖUS 100 A»SPÒ
C¯À¦ £¯ß£õk |õÒ JßÖUS 125 A»SPÒ
Ea\ AÍÄ £¯ß£õk |õÒ JßÖUS 150 A»SPÒ
©Ö•øÓ Põ»® 10 •uÀ 15 |õmPÒ
37 DE–8233
ws 9
11. Show the stores ledger account as it would appear when using First In First Out
Method
2003 April 1 Balance in hand 300 units, value Rs. 600
2 Purchased 200 units, value Rs. 440
4 Issued 150 units
6 Purchased 200 units, value Rs. 460
11 Issued 150 units
19 Issued 200 units
22 Purchased 200 units, value Rs. 480
27 Issued 250 units.
¤ßÁ¸® ÂÁµ[PøÍU öPõsk •u¼À Á¢x •u¼À öÁÎ÷¯Ö® •øÓ°À £shP ÷£÷µk
PnUøP u¯õº ö\´P
2003 H¨µÀ øP°¸¨¦ 300 A»SPÒ, ©v¨¦ ¹. 600
1
2 öPõÒ•uÀ 200 A»SPÒ, ©v¨¦ ¹.
440
4 ö\¾zv¯x 150 A»SPÒ
6 öPõÒ•uÀ 200 A»SPÒ, ©v¨¦ ¹.
460
11 ö\¾zv¯x 150 A»SPÒ
19 ö\¾zv¯x 200 A»SPÒ
22 öPõÒ•uÀ 200 A»SPÒ, ©v¨¦ ¹.
480
27 ö\¾zv¯x 250 A»SPÒ.
12. When and why do you advocate Pricing the issues at cost price based on FIFO
and LIFO methods?
13. Prepare cost sheet
Material consumed Rs. 80,000
Direct wages Rs. 60,000
Machine hour worked 8,000 hours
Machine hour rate @ Rs. 5
Office overhead @ 75% of works on cost
38 DE–8233
ws 9
Selling overhead @ Rs. 2 per units sold.
Total units produced during the year 10,000 units.
Sales 9,200 units @ Rs. 40 per unit.
AhUP¨£mi¯À u¯õº ö\´P
‰»¨ö£õ¸Ò ~PºÄ ¹. 80,000
÷|µi T¼ ¹. 60,000
C¯¢vµ ©o EøǨ¦ 8,000 ©oPÒ
C¯¢vµ ©o ÂQu® ¹. 5
A = Rs. 80,000
B = Rs. 70,000
C = Rs. 50,000
X = Rs. 23,400
Y = Rs. 30,000. The expenses of the service departments are apportioned to
the production departments on the following basis :
A B C X Y
Expenses of X : 20% 40% 30% 10%
Expenses of Y : 40% 20% 20% 20%
Give the secondary distribution summary.
¤ßÁ¸® ÂÁµ[PøÍU öPõsk Cµshõ® {ø» £Qº©õÚ £mi¯À u¯õº ö\´P.
xøÓPÎß ÷©Øö\»ÄPÒ ¤ßÁ¸©õÖ :
EØ£zvz xøÓ A = Rs. 80,000
B = Rs. 70,000
C = Rs. 50,000
39 DE–8233
ws 9
15. Calculate :
(a) Material cost variance
(b) Material price variance
(c) Material usage variance
(d) Material Mix variance
Standard :
Material A 300 units @ Rs. 5
B 200 units @ Rs. 7
Actual
Material A 360 units @ Rs. 4
B 240 units @ Rs. 8.
PnUQkP :
(A) ‰»¨ö£õ¸Ò AhUP ©õÖ£õk
(B) ‰»¨ö£õõ¸Ò Âø» ©õÖ£õk
(C) ‰»¨ö£õ¸Ò £¯ß£õk ©õÖ£õk
(D) ‰»¨ö£õ¸Ò P»øÁ ©õÖ£õk
uµ® :
‰»¨ö£õ¸Ò A 300 A»SPÒ, J¸ A»Qß ©v¨¦ ¹. 5
B 200 A»SPÒ, J¸ A»Qß ©v¨¦ ¹. 7
Esø© {ø»
40 DE–8233
ws 9
————————
DE–8246 35
DISTANCE EDUCATION
B.Com. DEGREE EXAMINATION, MAY 2010.
MANAGEMENT ACCOUNTING
(Upto 2005 Calender year)
Time : Three hours Maximum : 100 marks
SECTION A — (5 8 = 40 marks)
Answer any FIVE questions.
2. How flexible budgeting is prepared?
ö|QÌÄ vmhªhÀ G[VÚ® u¯õ›UP¨£kQÓx?
3. Draw a break even chart with imaginary figures.
\©{ø»¨ ¦ÒÎø¯ ÂÍUS® £h® JßøÓ ÁøµP.
4. Write short notes on :
(a) Pay back method
(b) Net present value method
(c) Sales budget.
]ÖSÔ¨¦ ÁøµP :
(A) v¸®£ ö\¾zx® •øÓ
(B) {Pµ uØPõ» ©v¨¦ •øÓ
(C) ÂØ£øÚz vmhªhÀ.
5. Balance sheet of Eswari Ltd. as on 31.12.2003 is as follows :
Liabilities Rs. Assets Rs.
41 DE–8233
ws 9
Find out :
(a) Current ratio
(b) Liquidity ratio
(c) Debt equity ratio.
DìÁ› ¼ªöhmiß 31.12.03 AßøÓ¯ C¸¨¦ {ø»U SÔ¨¦ ¤ßÁ¸©õÖ :
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.
÷|ºø© •uÀ 2,00,000 {ø»a ö\õzxUPÒ 3,60,000
9% •ßÝ›ø© £[S •uÀ 1,00,000 \µUQ¸¨¦ 50,000
8% PhÜmk¨ £zvµ® 1,00,000 PhÚõÎPÒ 1,10,000
C»õ£ |mh PnUS 40,000 ö£ÖuØS›¯ 6,000
©õØÖa^mk
PhÜ¢÷uõº 90,000 Á[Q 4,000
5,30,000 5,30,000
u¯õ›UP :
(A) |øh•øÓ ÂQu®
(B) }º© ÂQu®
(C) Phß {vÂQu®.
6. From the following particulars, prepare a production budget of a company, for
the year ended 30.6.2008.
Estimated stock (units)
Product Sales Units On 1.7.07 On 30.6.08
A 1,50,000 14,000 15,000
B 1,00,000 5,000 14,500
C 70,000 8,000 8,000
D 35,000 4,000 4,000
42 DE–8233
ws 9
7. The sales turnover and profit during the two years were as follows :
Period Sales (Rs.) Profit (Rs.)
First Year 2,00,000 20,000
Second Year 3,00,000 40,000
Find out :
(a) P.V. Ratio
(b) Fixed cost
(c) Break even point
(d) Margin of safety during the second year.
Cµsk Á¸h[PÐUPõÚ ÂØ£øÚ ©ØÖ® »õ£® ¤ßÁ¸©õÖ :
Põ»® ÂØ£øÚ (¹.) »õ£® (¹.)
•uÀ Á¸h® 2,00,000 20,000
Cµshõ® Á¸h® 3,00,000 40,000
PõsP :
(A) £[PΨ¦ ÂQu®
(B) {ø»aö\»ÄPÒ
(C) \©•ÔĨ ¦ÒÎ
(D) Cµshõ® Bsiß £õxPõ¨¦ Âή¦.
8. The initial cash outlay of a project is Rs. 1,00,000, Audit generates cash inflows
of Rs. 40,000; Rs. 30,000;
Rs. 50,000 and Rs. 20,000. Assume a 10% rate of discount. Calculate profitability
index.
43 DE–8233
ws 9
Year Discount factor at 10%
1 0.909
2 0.826
3 0.751
4 0.683
‰»uÚ ö\»Ä ¹. 1,00,000 Av¼¸¢x öµõUP Kmh®
¹. 40,000; ¹. 30,000; ¹. 50,000 ©ØÖ® ¹. 20,000. 10 \uÃu® uÒУi
ÂQu® GÚ öPõÒP.
u¯õ›UP : »õ£Pµ SÔ±möhs.
Á¸h® 10% uÒУi ÂQu®
1 0.909
2 0.826
3 0.751
4 0.683
SECTION B — (4 15 = 60 marks)
Answer any FOUR questions.
9. What are the merits and demerits of various methods of capital budgeting?
10. What are the objectives and limitations of budgetary control?
11. Explain about important any ten accounting ratios.
12. Write short notes on :
(a) Flexible budget
(b) Zero based budgeting
(c) Funds from operation.
]Ö SÔ¨¦ ÁøµP :
44 DE–8233
ws 9
13. Statement of financial position of Mr. Ram are given below :
Liabilities 1.1.07 31.12.07 Assets 1.1.07 31.12.07
Bills payable 29,000 25,000 Debtors 20,000 17,000
Capital 7,39,000 6,15,000 Cash 40,000 30,000
Stock 8,000 13,000
Budgeting 1,00,000 80,000
Fixed assets 6,00,000 5,00,000
7,68,000 6,40,000 7,68,000 6,40,000
Additional information :
(a) There were no drawings
(b) There were no purchase or sale of either building or fixed assets
Prepare cash flow statement.
µõ® GߣÁ›ß {v {ø»ø© ¤ßÁ¸©õÖ :
C¸¨¦ {ø»USÔ¨¦
ö£õÖ¨¦ 1.1.07 31.12.07 ö\õzxUPÒ 1.1.07 31.12.07
ö\¾zxuØS›¯ PhÚõÎPÒ 20,000 17,000
©õ/^ 29,000 25,000 öµõUP® 40,000 30,000
‰»uÚ® 7,39,000 6,15,000 \µUQ¸¨¦ 8,000 13,000
Pmih[PÒ 1,00,000 80,000
{ø»aö\õzx 6,00,000 5,00,000
TkuÀ ö\´vPÒ :
(A) Gk¨£õP GzöuõøP²® GkUP¨£hÂÀø»
(B) Pmih[PÒ AÀ»x {va ö\õzxUPøÍ Áõ[P÷Áõ AÀ»x ÂØP÷Áõ ö\
´¯¨£hÂÀø».
öµõUP Kmh AÔUøP u¯õ›UPÄ®.
14. A concern is considering two projects M and N following particulars are available
:
Particulars Project M Project N
Cost (Rs.) 1,40,000 1,40,000
Economic life (in years) 10 10
Estimated scrap (in Rs.) 10,000 14,000
45 DE–8233
ws 9
Ignoring Income Tax, recommend the best of these projects using.
(a) Pay back period
(b) Post pay back profit
(c) Index of post payback profit.
{ÖÁÚö©õßÖ M ©ØÖ® N GÝ® C¸ vmh[PøÍ B´Ä ö\´x, AÁØÖÒ J¸
vmhzøu HØÖUöPõÒÍ Â¸®¦QÓx. AøÁPøͨ £ØÔ¯ ö\´v ¤ßÁ¸©õÖ :
£µ[PÒ vmh® M vmh® N
AhUPÂø» 1,40,000 1,40,000
B²mPõ»® 10 10
©v¨¤h¨£mh GÔ ©v¨¦ 10,000 14,000
Bsk ÷\ª¨¦ 25,000 20,000
15. Two competing companies ‘A’ Ltd. and ‘B’ Ltd. produce and sell the same type of
product with same market for the year ended 31.12.2008. Their forecasted P and L
a/c is are as under :
A Ltd. B Ltd.
Rs. Rs. Rs. Rs.
Sales 3,00,000 3,00,000
Less :
Variable cost 2,00,000 2,25,000
Fixed cost 50,000 2,50,000 25,000 2,50,000
Estimated profit 50,000 50,000
Calculate :
(a) P.V Ratio, BEP and Margin of safety
(b) Sales volume at which each business will earn a profit of Rs. 30,000.
A ©ØÖ® B {Ö©[PÒ J÷µ \¢øu°À J÷µ©õv›¯õÚ EØ£zv¨ ö£õ¸mPøÍ ÂØ£øÚ
ö\´QßÓÚº. 31.12.08À Auß PoUP¨£mh »õ£ |mh PnUS uµ¨£mkÒÍx.
A B
¼ªöhm
46 DE–8233
ws 9
. ¼ªöhm
Rs. Rs. Rs. Rs.
ÂØ£øÚ 3,00,000 3,00,000
PÈUP :
©õÖ® ö\»ÄPÒ 2,00,000 2,25,000
©õÓõ ö\»ÄPÒ 50,000 2,50,000 25,000 2,50,000
©v¨¤mh »õ£® 50,000 50,000
PnUQkP :
(A) JÆöÁõ¸ öuõȾUS®, C»õ£ AÍÄ ÂQu®, \©{ø»¨ ¦ÒÎ, £õxPõ¨¦ Âή¦
(B) JÆöÁõ¸ öuõȾ® ¹. 30,000 C»õ£® Dmh ÷©ØöPõÒÍ ÷Ási¯ ÂØ£øÚ
AÍÄ.
————————
47 DE–8233