B.

Com (Honours), Part-I

Paper-I (Financial Accounting)
(Standard Calculator is Allowed)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks. Standard Calculator Allowed
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A
1. What is meant by single entry system what are its characteristics? Draw distinction between
single entry system and double entry system.
,dy izfof"V iz.kkyh dk D;k vFkZ gS\ bldh D;k fo’ks"krk,¡ gSa\ ,dy izfof"V iz.kkyh rFkk nksgjh izfo"V
iz.kkyh ds chp vUrj dhft, A
2. What are the differences between Receipt & payment account and Income & Expenditure
account? Explain.
izkfIr&Hkqxrku [kkrk ,oa vk;&O;; [kkrk ds chp D;k vUrj gSa\ O;k[;k dhft, A
3. Throw light on the main differences between the provisions of Presidency Towns Insolvency
Act and Provincial Insolvency Act.
çsflMsalh VkmUl fnokyk vf/kfu;e vkSj çkUrh; fnokyk vf/kfu;e ds çko/kkuksa esa eq[; varjksa ij çdk’k
Mkfy, A
4. Mention Journal Entries to be passed in the books of purchaser and seller under installment
system.
fdLr Hkqxrku i)fr ds vUrxZr Øsrk ,oa foØsrk dh iqLrdksa esa dh tkus okyh tuZy dh çfof"V;ksa dk
mYys[k dhft, A
5. Describe accounting principles and conventions.
ys[kkadu fl)karksa ,oa izFkkvksa dk o.kZu dhft, A
6. Following are the assets and liabilities of Nakul on 1st April 2010:
Plant & Machinery Rs. 16,000, Stock Rs. 8,000, Debtors Rs. 16,000, Cash in hand and at
bank Rs. 1,000 and Trade Creditors Rs. 13,000.
The position on 31st March 2011 was as follows:
Cash in hand and at bank Rs. 1,600, Trade Creditors Rs. 20,200, Sundry Debtors Rs. 8,800
and stock Rs. 8,400; Nakul’s drawings during the year amounted to Rs. 8,200. Depreciation on
plant & Machinery was charged at 10% and Interest on Capital was allowed at 5% p.a.
Calculate Gross Profit & Net Profit and prepare final statement of affairs at the end of the
year. Nakul keeps his account on single entry system.
01 vçhy 2010 dks udqy dh lEifÙk;ka vkSj nkf;Ro fuEufyf[kr Fks %
;a= ,oa e’khu 16]000 :å] LVkWd 8]000 :å] nsunkj 16]000 :å] gkFk vkSj cSad esa jksdM+ 1]000
:å vkSj O;kikfjd ysunkj 13]000 :å A
31 ekpZ 2011 dks mldh fLFkfr vxz çdkj Fkh %
gkFk ,oa cSad esa jksdM+ 1]600 :å] O;kikfjd ysunkj 20]200 :å] fofo/k nsunkj 8]800 :å vkSj
LVkWd 8]400 :å A
o"kZ ds nkSjku udqy }kjk vkgj.k 8]200 :å Fkk A ;a= ,oa e’khu ij 10 % gªkWl dkVk x;k vkSj
iwath ij 5% çfr o"kZ C;kt LohÑr fd, x, A
ldy ykHk ,oa 'kq) ykHk dh x.kuk dhft, rFkk o"kZ ds var esa vafre fLFkfr fooj.k rS;kj dhft,A
udqy ,dy çfof"V i)fr ij [kkrk j[krk gS A
7. On 31st December, 2012 the Balance Sheet of A, B & C who were sharing profit and loss in
proportion to their capitals stood as follows:
31 fnlEcj 2012 dks A, B & C tks viuh iwath ds vuqikr esa ykHk&gkfu esa Hkkxhnkjh djrs Fks] dk
vkfFkZd fpðk vaxzkafdr Fkk A
 Balance Sheet
Liabilites Amount Rs. Assets ¼lEifÙk;ka½ Amount Rs.
¼nkf;Ro½ ¼jde :å½ ¼ jde :å½
Capitals ¼iwath½ --- Land & Building ¼Hkwfe ,oa Hkou½ 50,000
A 45,000 Machinery ¼e’khu½ 30,000
B 30,000 Stock ¼LVkWd½ 9,000
C 15,000 Debtors ¼nsunkj½ 9,800
Reserve ¼lap;½ 6,000 Cash at Bank ¼cSad esa jksdM+½ 8,000
Creditors 10,800 --- ---
¼ysunkj½
1,06,800 1,06,800
On that date B retired and the following readjustments were made in the value of assets before
ascertainment of the amount payable to B.
Land & Building was appreciated by 10%
Machinery was depreciated by 5%
Provision for doubtful debts was made at 5% of debtors
Goodwill of the entire firm was valued at Rs. 18,000
B’s Share of goodwill was adjusted into the Capital Accounts of A and C who decided to share
profit and loss in the ratio of 3:1 after B’s retirement. B’s liability, if any, was transferred to his
Loan A/c
Prepare partners’ capital A/cs, P&L adjustment A/c and Balance Sheet of A & C as on 1st
January, 2013.
mDr frfFk ij B vodk’k xzg.k djrk gS A B dks ns; jde dh x.kuk ls iwoZ lEifÙk;ksa ds ewY;ksa esa
fuEufyf[kr lek;kstuk,¡ dh x;h%
Hkwfe vkSj Hkou ds ewY; esa 10% dh o`f) dh x;h A
e’khu ds ewY; ij 5% gªkl dkVk x;k A
nsunkj ij 5% lafnX/k _.k ds fy, çko/kku fd;k x;k A
QeZ dh [;kfr dk ewY;kadu 18]000 :å ij fd;k x;k A B ds fgLls dh [;kfr dks A vkSj C dh
iwath ls vifyf[kr djus dk fu.kZ; gqvk] tks B ds vodk’k xzg.k ds ckn 3%1 ds vuqikr esa ykHk&gkfu
ds forj.k dk fu’p; djrs gSa A B dk nkf;Ro] ;fn dksbZ gks] mlds _.k [kkrk esa LFkkukUrfjr dj
fn;k x;k A
Lkk>snkjksa dk iwath [kkrk] ykHk&gkfu lek;kstu [kkrk rFkk 01 tuojh 2013 dks A vkSj C dk vkfFkZd
fpðk cukosa A
8. X, Y and Z are partners in a Firm Sharing profits and losses in the proportion of 3:2:1. They
decided to dissolve the Firm. Their Balance sheet stood as follows:
X, Y vkSj Z ,d QeZ ds ikVZuj gSa tks ykHk gkfu esa 3%2%1 vuqikr ds lk>snkj gSa mUgksaus QeZ dks
fo?kfVr djus dk fu.kZ; fy;k A mudk vkfFkZd fpëk fuEuor gS &
Capital & Liabilities Amount Rs. Amount Rs.
Assets ¼lEifr;k¡½
¼iwath ,oa nkf;Ro½ ¼jde½ ¼jde½
Creditors ¼ysunkj½ 1,18,000 Bank ¼cSad esa jksdM+½ 5,000
Capital ¼iw¡th½ 1,20,000 Debtors ¼nsunkj½ 47,000
X 60,000
Y 40,000
Z 20,000
Reserve ¼lap;½ 24,000 Cash ¼jksdM+½ 10,000
Stock ¼LVkWd½ 50,000
Plant & Machinery ¼;a= ,oa e'khu½ 50,000
Land & Building ¼Hkwfe ,oa Hkou½ 1,00,000
2,62,000 2,62,000
Debtors realised Rs. 45,000, Stock Rs. 45,000, plant & machinery Rs. 40,000 and Land & Building
Rs. 90,000. Creditors were paid Rs. 95,000 in full settlement of their Account. Realisation expenses
 amounted to Rs. 5,000. Prepare Realisation Account and partners' capital Accounts in the book of
the Firm.
nsunkj ls 45]000:Œ] LVkWd ls 45]000:Œ] ;a= ,oa e'khu ls 40]000:Œ vkSj Hkwfe ,oa Hkou ls
90]000:Πolwy gq, A ysunkjksa dks 95]000 :Πdk Hkqxrku djds mudk fglkc pqdrk dj fn;k x;k
A olwyh O;; 5000 :Œ gq,A QeZ dh iqLrd esa olwyh [kkrk vkSj lk>snkjksa dk iw¡th [kkrk rS;kj
dhft, A
9. On 1st January 2012 Bengal colliery Co. Ltd. took a piece of land on lease Minimum Rent was
fixed at Rs. 4,000 in the first year Rs. 8,000 in the second year, and Rs. 6,000 per annum in
subsequent years. Royalty was 80 paise per ton. Shortworkings could be recouped only over
the first three years of the lease. Output was as follows:
2012- 4000 tons
2013- 9000 tons
2014- 10000 tons
2015- 12000 tons
01 tuojh 2012 dks caxky dksfy;jh daŒfyŒ us iV~Vs ij Hkwfe dk ,d VqdM+k fy;kA U;wure fdjk;k
izFke o"kZ esa 4]000:Œ] f}rh; o"kZ esa 8]000:Œ] rFkk ckn okys o"kZ ds fy, 6]000:Œ okf"kZd r; fd;k
x;kA vf/kdkj&'kqYd dh nj 80 iSls izfr Vu FkhA y?kq&dk;Z jkf'k dks iV~Vs ds izFke rhu o"kksZa esa gh
vifyf[kr fd;k tk ldrk FkkA mRiknu bl izdkj gqvk %
2012- 4000 tons
2013- 9000 tons
2014- 10000 tons
2015- 12000 tons
Pass Journal Entries in the books of Bengal colliery co.
caxky dksfy;jh dEiuh dh iqLrd esa tuZy ds ys[ks dhft, A
10. Write notes on any two of the following:
fuEukafdr esa ls fdUgha nks ij fVIi.kh fyf[k,%
(a) Accounting principles ¼ys[kkadu fl)kUr½
(b) Statement of affairs ¼fLFkfr fooj.k½
(c) Garner vs Murray ¼xkuZj cuke ejsZ½


Revised Examination Programme-2018
B.Com. (Part – I)
Date Papers. Time Examination Centre
23/3/2018 Honours Paper-I 3.30 to 6.30pm MGM College, Kankarbagh,Patna
26/3/2018 Honours Paper-II 3.30 to 6.30pm MGM College, Kankarbagh,Patna
29/3/2018 Rastrabhsha-100 or Hindi 3.30 to 6.30pm MGM College, Kankarbagh,Patna
50 M +Urdu or Eng 50 M
31/3/2018 (Subidiary) Paper-I(B.O) 3.30 to 6.30pm MGM College, Kankarbagh,Patna
02/4/2018 (Subidiary) Paper-II(P.E) 3.30 to 6.30pm MGM College, Kankarbagh,Patna
 B.Com (Honours), Part-I
Paper-II (Auditing)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A
1. Throw light on the objectives and importance of auditing.
vads{k.k ds mís’;ksa ,oa egRo ij çdk’k Mkfy, A
2. What do you mean by audit programme? Describe its merits and demerits.
vads{k.k dk;ZØe ls vkidk D;k vfHkizk; gS\ blds xq.k&nks"kksa dk o.kZu dhft, A
3. What is depreciation? Throw light on the principal methods of charging depreciation. What are
the duties of an auditor in this regard?
gªkl D;k gS\ gªkl dkVus dh izeq[k fof/k;ksa ij izdk’k Mkfy, A bl laca/k esa ,d vads{kd ds D;k
dÙkZO; gSa\
4. Define auditing and briefly describe different kinds of auditing.
vads{k.k dh ifjHkk"kk nhft, rFkk fofHkUu izdkj ds vads{k.k dk la{ksi esa o.kZu dhft, A
5. What is vouching? Throw light on its importance.
çek.ku D;k gS\ blds egRo ij çdk’k Mkfy, A
6. What is audit report ? Write an imaginary audit report.
vads{k.k izfrosnu D;k gS \ ,d dkYifud vads{k.k izfrosnu izLrqr dhft, A
7. Describe the liabilities of a Company auditor.
,d dEiuh vads{kd ds nkf;Roksa dk o.kZu dhft, A
8. “An auditor is not a valuer. Nevertheless he is closely associated with valuation.” Discuss.
Þ,d vads{kd ewY;kadd ugha gS] fQj Hkh ewY;kadu ls mldk ?kfu"B laca/k gS Aß foospuk dhft, A
9. What is meant by investigation? How does it differ from auditing?
vuqla/kku dk D;k vFkZ gS \ vads{k.k ls ;g fdl izdkj fHkUu gS\
10. Write notes on any two of the following:
fuEukafdr esa ls fdUgha nks ij fVIi.kh fyf[k,%
(a) Routine Checking ¼uSR;d tk¡p½
(b) Continuous Audit ¼lrr~ vads{k.k½
(c) Secret Reserve ¼xqIr lap;½


Revised Examination Programme-2018
B.Com. (Part – I)
Date Papers. Time Examination Centre
23/3/2018 Honours Paper-I 3.30 to 6.30pm MGM College, Kankarbagh,Patna
26/3/2018 Honours Paper-II 3.30 to 6.30pm MGM College, Kankarbagh,Patna
29/3/2018 Rastrabhsha-100 or Hindi 3.30 to 6.30pm MGM College, Kankarbagh,Patna
50 M +Urdu or Eng 50 M
31/3/2018 (Subidiary) Paper-I(B.O) 3.30 to 6.30pm MGM College, Kankarbagh,Patna
02/4/2018 (Subidiary) Paper-II(P.E) 3.30 to 6.30pm MGM College, Kankarbagh,Patna


 B.Com (Honours), Part-I
Business Organization (Subsidiary), Paper-I
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A

1. Define management and throw light on its importance.

çca/k dh ifjHkk"kk nhft, rFkk blds egÙo ij çdk'k Mkfy, A
2. Explain the functions of Stock Exchange in India.
Hkkjrh; LdU/k foif.k ds dk;k± dh O;k[;k dhft, A
3. What is sole trade? Describe its merits and demerits.
,dy O;kikj D;k gS\ blds xq.k&nks"kksa dk o.kZu dhft, A
4. How a firm is registered? Is it compulsory? Explain the effects of non-registration.
QeZ dk jftLVªs’ku fdl izdkj gksrk gS\ D;k ;g vfuok;Z gS\ jftLVª’s ku ugha djkus ds izHkkoksa dh
O;k[;k dhft, A
5. Describe the fundamental principles of scientific management.
oSKkfud izca/k ds vk/kkjHkwr fl)karksa dk o.kZu dhft, A
6. What is rationalization ? Explain its merits and demerits.
foosdhdj.k D;k gS \ blds xq.k&nks"kksa dh O;k[;k dhft, A
7. What is combination ? Explain the causes of combination.
la;kstu D;k gS \ la;kstu ds dkj.kksa dh O;k[;k dhft, A
8. What is Articles of Association? Describe its contents or subject matter.
vUrfuZ;e D;k gS\ bldh fo"k;&oLrq dk o.kZu dhft, A
9. Describe the functions of personnel handling organisational work in a business.
,d O;olkf;d laxBudÙkkZ ds dk;ks± dk o.kZu dhft, A
10. Describe various sources of industrial finance.
vkS|ksfxd foÙk ds fofHkUu lzksrksa dk o.kZu dhft, A

Revised Examination Programme-2018
B.Com. (Part – I)
Date Papers. Time Examination Centre
23/3/2018 Honours Paper-I 3.30 to 6.30pm MGM College, Kankarbagh,Patna
26/3/2018 Honours Paper-II 3.30 to 6.30pm MGM College, Kankarbagh,Patna
29/3/2018 Rastrabhsha-100 or Hindi 3.30 to 6.30pm MGM College, Kankarbagh,Patna
50 M +Urdu or Eng 50 M
31/3/2018 (Subidiary) Paper-I(B.O) 3.30 to 6.30pm MGM College, Kankarbagh,Patna
02/4/2018 (Subidiary) Paper-II(P.E) 3.30 to 6.30pm MGM College, Kankarbagh,Patna

 
 B.Com (Honours), Part-I
Principles of Economics (Subsidiary), Paper-II
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A

1. Define economics and discuss its subject matter.

vFkZ’kkL= dh ifjHkk"kk nhft, rFkk blds fo"k;&oLrq dh foospuk dhft, A
2. Explain critically the definition of economics given by Robbins.
jkSfcal }kjk nh x;h vFkZ'kkL= dh ifjHkk"kk dh vkykspukRed O;k[;k dhft, A
3. What are the characteristics of perfect competition market? How does it differ from
imperfect competition market?
iw.kZ izfr;ksfxrk cktkj dh D;k fo’ks"krk,¡ gSa \ viw.kZ izfr;ksfxrk ctkj ls ;g fdl izdkj fHkUu
gS \
4. Examine critically the innovation theory of profit.
ykHk ds uo&izorZu fl)kar dk vkykspukRed ijh{k.k dhft, A
5. What is meant by elasticity of demand? Describe the methods of measuring elasticity
of demand.
ekax dh yksp dk D;k vFkZ gS\ ekax dh yksp dks ekius dh fof/k;ksa dk o.kZu dhft, A
6. Critically examine the Ricardian theory of rent.
fjdkMksZ ds yxku fl)kar dk vkykspukRed ijh{k.k dhft, A
7. Examine critically the theory of consumers’ surplus.
miHkksDrk dh cpr fl)kar dk vkykspukRed ijh{k.k dhft, A
8. Discuss the Law of diminishing returns in the field of production.
mRiknu ds {ks= esa Øekxr mRifÙk gªkl fu;e dh foospuk dhft, A
9. Discuss the impact of time element on determination of price.
ewY; fu/kkZj.k ij le; rRo ds izHkko dh foospuk dhft, A
10. What is meant by gross interest and net interest? Can there be Zero rate of interest?
Explain.
dqy C;kt ,oe~ 'kq) C;kt dk D;k vFkZ gS \ D;k C;kt dh nj 'kwU; gks ldrh gS \ O;k[;k
dhft, A

Revised Examination Programme-2018
B.Com. (Part – I)
Date Papers. Time Examination Centre
23/3/2018 Honours Paper-I 3.30 to 6.30pm MGM College, Kankarbagh,Patna
26/3/2018 Honours Paper-II 3.30 to 6.30pm MGM College, Kankarbagh,Patna
29/3/2018 Rastrabhsha-100 or Hindi 3.30 to 6.30pm MGM College, Kankarbagh,Patna
50 M +Urdu or Eng 50 M
31/3/2018 (Subidiary) Paper-I(B.O) 3.30 to 6.30pm MGM College, Kankarbagh,Patna
02/4/2018 (Subidiary) Paper-II(P.E) 3.30 to 6.30pm MGM College, Kankarbagh,Patna
 B.Com (Honours), Part-II
Paper-III (Specialised Accounting)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A
(Standard Calculator is Allowed)
1. Explain Principal methods of charging depreciation on fixed assets.
LFkk;h lEifÙk;ksa ij gªkl dkVus dh izeq[k fof/k;ksa dh O;k[;k dhft, A
2. What do you understand by redemption of debentures Throw light on different methods of
redemption?
_.ki=ksa ds 'kks/ku ls vki D;k le>rs gSa\ 'kks/ku dh fofHkUu fof/k;ksa ij izdk’k Mkfy, A
3. State the format of Balance Sheet of a banking company.
,d cSafdax daiuh ds vkfFkZd fpðk dk izk:i izLrqr dhft, A
4. What do you mean by statement of affairs? How does it differ from Balance Sheet?
fLFkfr fooj.k ls vki D;k le>rs gSa\ vkfFkZd fpëk ls ;g fdl çdkj fHkUu gS\
5. Who is a liquidator? How he is appointed? Explain the functions of a liquidator.
fuLrkjd dkSu gS\ mldh fu;qfDr fdl çdkj gksrh gS\ fuLrkjd ds dk;ks± dh O;k[;k dhft,A
6- The following balances have been extracted from the books of Bharat Bank Ltd. You are
required to prepare Profit & Loss A/c for the year ending 31st March, 2013.
Hkkjr cSad fy0 dh iqLrdksa ls fuEukafdr 'ks"k fy, x,s gSa A 31 ekpZ] 2013 dks lekIr o"kZ ds fy,
vkidks ykHk&gkfu [kkrk dk fuekZ.k djuk gS A
Rs.
Interest on Loan 5,18,000
Interest on Fixed deposits 5,50,000
Commission received 16,400
Salaries & Allowances 1,08,000
Discount on Bills Discounted 3,90,000
Interest on cash credits 4,46,000
Interest paid on current A/Cs 84,000
Rent & Taxes 36,000
Interest on overdrafts 3,08,000
Directors' Fees 6,000
Auditors' Fees 2,400
Interest on Savings bank A/Cs 1,36,000
Postage & Telegrams 2,800
Printing & Stationary 5,800
Lockers' Rent 2,000
Transfer Fees 1,400
Depreciation on Bank Properties 10,000
Sundry Income & Charges 3,400
Other informations are as follows :
vU; lwpuk,¡ fuEu çdkj gSa %
Rebate on Bills discounted ¼Hkquk, x, fcyksa ij dVkSrh½ 98,000
Bad debts ¼Mwcr _.k½ 80,000
Provision for Income Tax ¼vk;&dj ds fy, çko/kku½ 3,00,000
7. Bird & Co. had 1,00,000 equity shares of Rs. 100 each and 50,000 preference shares of Rs.
100 each. The company had accumulated loss of Rs. 20,00,000 and its goodwill amounted
to Rs. 5,00,000. Under a scheme of reconstruction the shareholders agreed to reduction of
 the paid up value of their shares by Rs. 20 each. The amount accruing from capital reduction
was utilised in writing of the accumulated loss and goodwill.

Pass Journal Entries in the books of the Company.

cMZ ,.M daiuh ds ikl Rs. 100 okys 1]00]000 lerk va'k vkSj Rs. 100 okys 50]000 iwokZf/kdkj va'k
Fks A daiuh dh ladfyr gkfu Rs. 20]00]000 Fkh vkSj [;kfr dk ewY; Rs. 5]00]000 Fkk A iqufuZek.k
dh ,d ;kstuk ds rgr va'k/kkjh vius va'kksa ds çnÙk ewY; dks Rs. 20 çfr va'k dh nj ls de djus
dks jkth gks x, A iwath esa deh djus ls miyC/k jkf'k dk mi;ksx gkfu vkSj [;kfr dks vifyf[kr
djus esa fd;k x;k A
daiuh dh iqLrdksa esa tuZy dh çfof"V;k¡ dhft, A
8. X Ltd. went into voluntary liquidation. Its position was as follows. Prepare Liquidator's
Final Statement of Account.
X fyΠdk ,sfPNd lekiu gqvk A mldh fLFkfr vxzkafdr gS A fuLrkjd dk vfUre [kkrk fooj.k
rS;kj dhft, A
(i) 3000 Equity shares of Rs. 100 each, Rs. 85 per share paid up.
3000 lerk va'k Rs. 100 okys ftu ij Rs. 85 çnÙk gS A
(ii) 1000 Equity shares of Rs. 100 each, Rs. 80 paid up.
1000 lerk va'k Rs. 100 okys ftu ij Rs. 80 çnÙk gS A
(iii) 1000 preference shares of Rs. 100 each fully paid having preference on refund of capital.
1000 iwokZf/kdkj va'k Rs. 100 okys iw.kZ çnÙk ftUgsa iwath dh okilh esa çkFkfedrk çkIr gS A
Creditors amounted to Rs. 76,500 including liquidator's remuneration of Rs. 2,000. Assets
realised Rs. 1,91,000. A call of Rs. 15 per share was made on 3,000 shares which was paid
in full with the exception of 100 shares. A call of Rs. 20 per share was made on 1,000 shares
which was paid in full.
ysunkj Rs. 76]500 ds Fks ftuesa Rs. 2]000 fuLrkjd dk ikfjJfed 'kkfey gS A lEifÙk;ksa ls Rs.
1]91]000 çkIr gq, A 3]000 va'kksa ij Rs. 15 çfr va'k dh ;kpuk dh x;h vkSj 100 va'kksa dks NksM+dj
lHkh jkf'k çkIr gks x;h A 1]000 va'kkssa ij Rs. 20 çfr va'k dh ;kpuk dh x;h vkSj lHkh jkf'k;k¡ çkIr
gks x;h A
9. H Ltd. acquired all the shares in S Ltd. on 1st January, 2013. Balance Sheet of the two
Companies stood as follows on 31st march, 2013.
01 tuojh] 2013 dks H Ltd. us S Ltd. ds lHkh va'kksa dk vf/kxzg.k dj fy;k A 31 ekpZ] 2013 dks
nksuksa daifu;ksa ds vkfFkZd fpës fuEuor~ Fks A
Capital & Liabilities H Ltd. Rs. S Ltd. Rs. Assets H Ltd. Rs. S Ltd. Rs.
Share Capital 50,000 30,000 Sundry Assets 65,000 70,000
General Reserve Shares in S Ltd. at
20,000 15,000 50,000 —
(01.04.2012) Cost
Profit & Loss A/c 25,000 10,000
Creditors 20,000 15,000
1,15,000 70,000 1,15,000 70,000
The profit and Loss A/c of S. Ltd. had a credit balance of Rs. 3,000 on 01.04.2012. The profit
of S. Ltd. was earned evenly thoughout the year. Prepare consolidated Balance Sheet as on 31st
March, 2013.
01-04-2012 dks S. Ltd. ds ykHk&gkfu [kkrs dk tek 'ks"k 3]000 :ΠFkk A S. Ltd. us iwjs o"kZ esa leku
nj ls ykHk vftZr fd;k A 31 ekpZ] 2013 dks fefJr vkfFkZd fpëk rS;kj dhft, A
10. Write notes on any Two of the following :
vxzfyf[kr esa ls fdUgha nks ij fVIi.kh fyf[k, A
(a) Determination of purchase consideration in case of absorption
¼lafoy;u dh n'kk esa Ø;&ewY; dk fu/kkZj.k½
(b) Double Account System
¼nksgjk [kkrk i)fr½
(c) Statement of Affairs
¼fLFkfr fooj.k½

 B.Com (Honours), Part-II
Paper-IV (Business Law)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A
1. Explain Void and voidable contract. Which Contracts have been expressly declared to be void?
O;FkZ ,oa O;FkZuh; vuqca/k dh O;k[;k dhft, A fdu vuqca/kksa dks Li"Vr;k O;FkZ ?kksf"kr dj fn;k x;k
gS\
2. ‘An agreement enforceable by law is a contract.’ Discuss.
^,d ,slk Bgjko tks dkuwu }kjk izorZuh; gks] vuqca/k dgykrk gS A* foospuk dhft, A
3. What is contract of Sale? What is the difference between ‘Sale’ and ‘Agreement to Sell’?
foØ; vuqca/k D;k gS \ ^foØ;] vkSj ^foØ; ds Bgjko* esa D;k vUrj gS \
4. What is meant by pledge? Describe the duties of pawner and pawnee.
fxjoh dk D;k vFkZ gS\ fxjohdÙkkZ ,oa fxjoh xzghrk ds dÙkZO;ksa dk o.kZu dhft,A
5. What are the methods by which a contract is discharged? Describe.
fdu fof/k;ksa ls ,d vuqca/k dk lekiu gks tkrk gS\ o.kZu dhft,A
6. Define offer and acceptance and describe their essential elements.
çLrko ,oe~ LohÑfr dks ifjHkkf"kr dhft, rFkk buds vko’;d rRoksa dk o.kZu dhft, A
7. Define partnership ‘Firm’ and describe its characteristics. Can a minor be admitted into ‘Firm’
as a partner?
lk>snkjh QeZ dh ifjHkk"kk nhft, rFkk bldh fo’ks"krkvksa dk o.kZu dhft, A D;k ,d vo;Ld dks
QeZ dk lk>snkj cuk;k tk ldrk gS \
8. What is agency? Describe the methods of creation and termination of agency.
,tsalh D;k gS\ ,tsalh ds l`tu vkSj lekiu dh fof/k;ksa dk o.kZu dhft, A
9. What is consideration ? What are its Characterstics? Can there be a contract without
consideration?
izfrQy D;k gS\ bldh fo’ks"krk,¡ D;k gSa\ D;k izfrQy ds fcuk vuqc/a k gks ldrk gS\
10. Who is an unpaid seller? Describe his rights.
vnÙk foØsrk dkSu gS\ mlds vf/kdkjksa dk o.kZu dhft,A



Examination Programme-2018
B.Com (Part–II) Honours
Date Papers Time Examination Centre
26/2/2018 (Honours) Paper - III 8 to11 A.M Nalanda Open University, Patna
28/2/2018 (Honours) Paper - IV 8 to11 A.M Nalanda Open University, Patna
05/3/2018 (Subsidiary) Paper -III 8 to11 A.M Nalanda Open University, Patna
06/3/2018 Rashtrbhasha 100 M or 8 to11 A.M Nalanda Open University, Patna
Urdu 50 + Hindi 50 M
08/3/2018 (Subsidiary) Paper -IV 8 to11 A.M Nalanda Open University, Patna

 B.Com (Subsidiary), Part-II
Paper-III (Economic Development of India and Planning)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A

1. What is economic planning? Explain its objectives.

vkfFkZd fu;kstu D;k gS\ blds mís’;ksa dh O;k[;k dhft, A
2. What is green revolution? What are its essential elements? Make a review of the success of
green revolution in India.
gfjr Økafr D;k gS\ blds vko’;d rRo D;k gSa\ Hkkjr esa gfjr Økafr dh lQyrk dh leh{kk dhft,
A
3. What are the problems of Micro, Small and Medium size industries in India? What measures
would you like to suggest for their solution?
Hkkjr esa lq{e] y?kq ,oa e/;e vkdkj ds m|ksxksa dh D;k leL;k,¡ gSa \ buds funku gsrq vki fdu
mik;ksa dk lq>ko nsuk pkgsaxs A
4. Discuss the present position and future prospects of Indian agriculture.
Hkkjrh; Ñf"k dh orZeku fLFkfr ,oa Hkkoh laHkkoukvksa dh foospuk dhft, A
5. What is the present position of road transport in India? What steps are being taken by the
government of India for its further development?
Hkkjr esa lM+d ifjogu dh orZeku fLFkfr D;k gS\ blds vkSj vf/kd fodkl ds fy, Hkkjr ljdkj
}kjk D;k dne mBk, tk jgs gSa\
6. On what factors the development of the country depends? Explain.
ns'k dk vkfFkZd fodkl fdu dkjdksa ij fuHkZj djrk gS\ O;k[;k dhft, A
7. What is underdeveloped economy? What are its features? Is economy of India underdeveloped?
Explain.
v)Zfodflr vFkZO;oLFkk D;k gS\ bldh fo’ks"krk,a D;k gSa\ D;k Hkkjr dh vFkZO;oLFkk v)Zfodflr gS\
O;k[;k dhft, A
8. Describe the sources of agricultural finance.
Ñf"kfoÙk ds lzksrksa dk o.kZu dhft, A
9. Throw light on the characteristics of Indian economy.
Hkkjrh; vFkZO;oLFkk dh fo’ks"krkvksa ij izdk’k Mkfy, A
10. Write note on any two of the following:
fuEufyf[kr esa ls fdUgha nks ij fVIi.kh fyf[k, %
(a) Poverty in India ¼Hkkjr esa xjhch½
(b) Economic Reforms ¼vkfFkZd lq/kkj½
(c) Cooperative farming ¼lgdkjh Ñf"k½

 B.Com (Subsidiary), Part-II
Paper-IV (Money & Banking)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A

1. Define money and describe its functions.

eqæk dh ifjHkk"kk nhft, rFkk blds dk;ksZ± dk o.kZu dhft, A
2. What are the different types of money? Explain the merits and demerits of paper money.
eqæk fdrus izdkj ds gksrs gSa\ i=&eqæk ds xq.k&nks"kksa dh O;k[;k dhft, A
3. What do you mean by credit control? Explain various methods of controlling credit.
lk[k fu;a=.k ls vkidk D;k vfHkçk; gS\ lk[k fu;a=.k dh fofHkUu fof/k;ksa dh O;k[;k
dhft, A
4. Discuss the investment policy of a commercial bank.
,d O;kolkf;d cSad dh fofu;ksx uhfr dh foospuk dhft, A
5. What is cheque? What are its types? Describe the conditions under which a banker can refuse
to make payment on a cheque.
psd D;k gS\ ;g fdrus izdkj dk gksrk gS \ mu n’kkvksa dk o.kZu dhft, ftuds vUrxZr ,d cSadj
psd ij Hkqxrku djusls budkj dj ldrk gS A
6. Define bank and throw light on its importance.
cSad dh ifjHkk"kk nhft, rFkk blds egRo ij çdk’k Mkfy, A
7. “Bad money drives out good money from circulation.” Discuss.
^^cqjh eqæk vPNh eqæk dks pyu ls ckgj dj nsrh gS A** foospuk dhft, A
8. Explain critically the Cambridge version of quantity theory of money.
dSfEczt ds eqæk ifjek.k fl)kar dh vkykspukRed O;k[;k dhft, A
9. What is exchange rate? Explain the factors affecting exchange rate.
fofue;&nj D;k gS\ fofue;&nj dks çHkkfor djus okys dkjdksa dh O;k[;k dhft, A
10. Write note on any two of the following:
fuEukafdr esa ls fdUgha nks ij fVIi.kh fyf[k,A
(a) Deflation foLQhfr
(b) Barter System oLrq fofue; iz.kkyh
(c) Regional Rural Bank {ks=h; xzkeh.k cSad

 B.Com (Honours), Part-III
Paper-V (Cost Accounting)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A
(Standard Calculator is allowed)
1. Explain the objectives and scope of cost accounting.
ykxr ys[kkadu ds mís'; ,oa {ks= dh O;k[;k dhft, A
2. Describe various types of costing.
ykxr ys[kkadu ds fofHkUu izdkjksa dk o.kZu dhft, A
3. Describe different methods of valuation of material issued from store.
HkaMkj ls fuxZfer lkexzh ds ewY;kadu dh fofHkUu fof/k;ksa dk o.kZu djsa A
4. State the differences between cost accounting and management accounting.
ykxr ys[kk&fof/k vkSj izca/k ys[kk&fof/k ds chp vUrj crkb;s A
5. What do you mean by direct and indirect expenditures ? Describe the items to be included in
direct and indirect expenditures.
izR;{k O;; ,oa vizR;{k O;; ls vkidk D;k rkRi;Z gS \ buesa 'kkfey fd;s tkus okys enksa dk o.kZu
dhft, A
6. Write notes on any Two of the following :-
fuEufyf[kr esa ls fdUgha nks ij fVIi.kh fyf[k, %&
(a) Cost Audit ¼ykxr vad{s k.k½ (b) Tender Price ¼fufonk ewY;½ (c) Prime Cost ¼ewy ykxrsa½
7. A factory manufactures two grades of piano. 20 pianos of grade 1 and 20 pianos of grade 2 were
manufactured. 55% of the manufacturing cost of `80,000 is of grade 1 and 45% of grade 2.
Indirect expenses were 15% of manufacturing cost. Carriage upto showroom and cost of space
amounted to `60 per piano. Selling price of grade 1 is `4,000 per piano and that of grade 2 `3,800
per piano. Selling and advertisement expenses were 15% of selling price.
Prepare cost sheet of both grades of piano showing percentage of profit on total cost.
,d dkj[kkus esa nks xzsM ds fi;kuks dk fuekZ.k gksrk gS A xzsM 1 ds 20 vkSj xzsM 2 ds 20 fi;kuks dk
fuekZ.k fd;k x;k A dqy fuekZ.k ykxr `80]000 dk 55% xzsM 1 vkSj 45% xzsM 2 dh ykxr gS A
vçR;{k O;; fuekZ.k ykxr dk 15% gS A 'kks :e rd HkkM+k vkSj LFkku dk O;; `60 çfr fi;kuks gS A
xzsM 1 ds fi;kuks dk foØ; ewY; `4]000 çfr bdkbZ vkSj xzsM 2 ds fi;kuks dk foØ; ewY; `3]800 çfr
bdkbZ gS A foØ; vkSj foKkiu O;; foØ; ewY; dk 15% gS A
dqy ykxr ij ykHk dk çfr'kr fn[kkrs gq, nksuksa fi;kuks dk ykxr&i= rS;kj dhft, A
8. From the following particulars prepare:-
fuEufyf[kr fooj.k ls rS;kj dhft,%&
(a) Statement of cost of Manufacture for the year 2011
2011 ds mRiknu dk ifjO;; fooj.k&i=
(b) A statement of profit as per cost Account
ifjO;; ys[ks ds vuqlkj YkkHk dk fooj.k&i=
(c) Profit & Loss Account as per financial books
foÙkh; iqLrdksa ds vuqlkj ykHk rFkk gkfu A
(d) Reconciliation statement (lek/kku fooj.k) :-
Rs.
dPph lkexzh dk Ø; Purchase of raw Materials 43,200
ikfjJfed Wages 18,000
izkjfEHkd LVkWd% Opening stock:
dPph lkexzh Raw Materials 7,200
fufeZr eky Finished goods 14,400
vUr esa LVkWd% Stock at end:
 dPph lkexzh Raw Materials 10,800
fufeZr eky Finished goods 3,600
Calculate factory overhead at 20% on prime cost and office overhead at 80% on factory
overhead. Actual works expenses amounted to Rs.11,350 and actual office expenses amounted
to Rs.9,290. The selling price was fixed at 20% above cost price.
dkj[kkuk mifjO;;] ewy ifjO;; ij 20% yxkvks rFkk dk;kZy; mifjO;;] dkj[kkuk mifjO;; ij
80% yxkvks A okLrfod dkj[kkuk O;; 11]350 :ΠrFkk okLrfod dk;kZy; O;; 9]290 :Πgq, A
foØ; ewY; ykxr esa 20% tksM+dj fu;r fd;k x;k A
9. The following particulars relate to a contract undertaken by a firm of Engineers:-
bathfu;lZ dh ,d QeZ }kjk fy, x, ,d Bsds ls lacaf/kr fuEufyf[kr fooj.k gS%&
Rs.
LFky ij lkexzh Hksth xbZ Material sent to site 85,349
LFky ij Jfed yxk, x, Labour engaged on site 74,375
IykUV yxk;k ykxr ewY; ij Plant installed at cost 15,000
izR;{k O;; Direct Expenditure 3,169
dk;kZy; O;; Establishment charges 4,126
LVksj ds lkexzh okil dh Material returned to stores 549
dk;Z izekf.kr gqvk Works certified 1,95,000
vizekf.kr dk;Z dh ykxr Cost of work not certified 4,500
lkexzh gkFk esa 31 fnlEcj dks Material in hand on 31st December 1,883
ikfjJfed cdk;k 31 fnlEcj dks Wages accrued due at 31st December 2,400
izR;{k O;; cdk;k 31 fnlEcj dks Direct Expenditure accrued at 31st
240
December
IykUV dk ewY; 31 fnlEcj dks Value of plant at 31st December 11,000
The contract price has been agreed at Rs.2,50,000. Cash received from the contractee was
Rs.1,80,000. You are required to prepare contract Account showing profit and contractee's
Account.
Bsdk ewY; 2]50]000 :ΠgS A Bsdknkrk ls udn jksdM+ izkIr 1]80]000 :ΠFkk A vki ykHk fn[kkrs gq,
Bsdk [kkrk rFkk Bsdknkrk dk [kkrk cukb, A
10. fuEufyf[kr lwpukvksa ls rS;kj dhft, %
Prepare from the following informations :
(a) ykxr ys[kk ds vuqlkj ykHk (Profit as per costbook)
(b) foÙkh; ys[kk ds vuqlkj ykHk (Profit as per financial book)
(c) lek/kku fooj.k (Reconciliation statement)
`
dPph lkexzh dk Ø; (Purchase of raw materials) 43,200
etnwjh (Wages) 18,000
dPph lkexzh dk çkjafHkd 'ks"k (Opening stock of raw materials) 7,200
fufeZr oLrq dk çkjafHkd 'ks"k (Opening stock of finished goods) 14,400
dPph lkexzh dk vafre 'ks"k (Closing stock of raw materials ) 10,800
fufeZr oLrq dk vafre 'ks"k (Closing stock of finished goods) 3,600
dkj[kkuk mifjO;; ewy ifjO;; dk 20% rFkk dk;kZy; mifjO;; dkj[kkuk mifjO;; dk 80% gS A
okLrfod dkj[kkuk O;; `11]350 rFkk okLrfod dk;kZy; O;; `9]290 gq, A ykxr dk 20 % ykHk
tksM+dj foØ; ewY; fu/kkZfjr fd;k x;k A
Factory overhead is 20% of prime cost and office overhead is 80% of factory overhead. Actual
factory expenses amounted to `11,350 and office expenses amounted to `9,290. The selling price
was fixed 20% above cost.

Practical Counselling Class and Examination, 2018
(A) Counselling Class Programme
Date Paper Time Venue
22.02.2018 1.00 PM to 3.00 PM
XV (Computer 12th Floor, Biscomaun Tower
to &
Councelling) School of Computer Science
28.02.2018 3.00 PM to 5.00 PM
(B) Practical Examination
 Date Paper Time Venue
05.03.2018 12th Floor, Biscomaun Tower
XV (Computer Exam) 11.00 AM to 02.00 PM
School of Computer Science


B.Com (Honours), Part-III

Paper-VI (Management Accounting)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A
(Standard Calculator is allowed)
1. Describe the functions of a management accountant.
,d izca/kdh; ys[kkiky ds dk;ks± dk o.kZu djsa A
2. Explain the characteristics of managerial accounting and throw light on its utility and
importance.
çca/kdh; ys[kk&fof/k dh fo'ks"krkvksa dh O;k[;k dhft, rFkk bldh mi;ksfxrk ,oa egRo ij çdk'k
Mkfy, A
3. What is Working Capital ? Prepare an imaginary statement to know changes in working capital.
dk;Z'khy iwath D;k gS \ blesa ifjorZu dh tkudkjh ds fy, ,d dkYifud fooj.k rS;kj dhft, A
4. What do you mean by fund flow statement ? How is it prepared ? Give specimen.
dks"k izokg fooj.k ls vki D;k le>rs gSa \ ;g fdl izdkj rS;kj fd;k tkrk gS \ uewuk izLrqr
dhft, A
5. Define management accounting. How does it differ from financial accounting?
izca/kdh; ys[kk&fof/k dh ifjHkk"kk nsa A foÙkh; ys[kk&fof/k ls ;g fdl izdkj fHkUu gSa\
6. Write note on any two of the following :-
fuEufyf[kr esa ls fdUgha nks ij fVIi.kh fyf[k, %&
(a) Break-even analysis ¼le&foPNsn fo'ys'k.k½
(b) Proprietor's Fund ¼Lokfe;ksa dk dks"k½
(c) Financial Statements ¼foÙkh; fooj.k½
6. On the basis of balance sheets as on 31st December, 2011 and 2012 and other informations
prepare schedule of changes in working capital and fund flow statement.
31 fnlEcj] 2011 vkSj 2012 ds vkfFkZd fpës vkSj vU; lwpukvksa ds vk/kkj ij dk;Z'khy iwath esa
ifjorZu dh vuqlwph rFkk dks"k çokg fooj.k rS;kj dhft, A
Capital & Liabilities 2011 2012 Assets 2011 2012
Creditors 10,400 11,800 Cash 9,000 7,800
Reserve for discount on debtors 700 800 Debtors 14,900 17,700
General Reserve 10,100 10,600 Stock 49,300 42,700
Debentures 12,000 6,000 Land 20,000 30,000
Share Capital 70,000 74,000 Goodwill 10,000 5,000
1,03,200 1,03,200 1,03,200 1,03,200
Additional land of Rs. 5,000 was purchased and the value of existing land was appreciated by
Rs. 5,000. From this appreciation goodwill was written off to the extent of Rs. 5,000. Out of the
net profit of Rs. 11,000 dividend was paid 15% on share capital as on 31st December, 2011.
:Π5]000 dh vfrfjDr Hkwfe [kjhnh x;h vkSj orZeku Hkwfe ds ewY; esa :Π5]000 dh o`f) dh x;hA
bl o`f) dh jde ls [;kfr dks :Π5]000 ls vifyf[kr dj fn;k x;k A :Π11]000 ds 'kq) ykHk
ls va'k iwath ¼tks 31 fnlEcj] 2011 dks Fkh½ ij 15% ykHkka'k dk Hkqxrku fd;k x;k A
8. From the following profit & Loss A/c of Jai Hind Ltd. for the year ending 31st, December 2012
you are required to calculate the following:
31 fnlEcj] 2012 dks lekIr gksus okys o"kZ ds fy, t;fgUn fyΠds fuEu ykHk&gkfu [kkrk ls vkidks
fuEu x.kuk djuh gS %&
(a) Gross profit Ratio ¼ldy ykHk vuqikr½ (b) Net profit Ratio ¼'kq) ykHk vuqikr½
(c) Operating Ratio ¼lapkyu vuqikr½ (d) Administrative Expenses Ratio
¼iz'kklfud O;; vuqikr½
Rs. Rs.
To opening stock 1,00,000 By sales 5,60,000
To purchases 3,50,000 By closing stock 1,00,000
To Wages 9,000
To Gross Profit C/d 2,01,000
6,60,000 6,60,000

To Administrative Expenses 20,000 By Gross profit b/d 2,01,000

To Selling & Distribution Expenses 89,000 By interest on investment 10,000
To Non-operating Expenses 30,000 By profit on sale of Investment 8,000
To Net profit 80,000
2,19,000 2,19,000
9. Calculate from the following :
fuEufyf[kr ls x.kuk dhft, %
(a) B.E.P in Rs. and in units ¼bdkb;ksa o :i;s esa mRiknu lhek&Lrj fcUnq½
(b) Margin of safety ¼lqj{kk&mikUr½
(c) Profit when sales will be Rs. 80,000 ¼:Œ 80]000 dh fcØh ij ykHk½
Fixed Cost ¼fLFkj ykxr½ Rs. 40,000
Variable Cost ¼ifjorZu'khy ykxr½ Rs. 2 per unit
Selling Price ¼foØ; ewY;½ Rs. 10 per unit
Total Sales ¼dqy foØ;½ Rs. 1,00,000
10. From the following figures calculate :-
fuEukafdr vadksa ls x.kuk dhft, %&
(a) Profit-volume Ratio ¼ykHk ek=k vuqikr½ (b) Break-even point ¼le&foPNsn fcUnq½
(b) Margin of Safety ¼lqj{kk dk ekftZu½ (d) Margin of Safety Ratio ¼lqj{kk dk ukftZu vuqikr½
Rs.
Sale ¼foØ;½ 3,00,000
Fixed Cost ¼fLFkj ykxr½ 90,000
Variable Cost ¼ifjorZu'khy ykxr½ 1,50,000


Practical Counselling Class and Examination, 2018
(A) Counselling Class Programme
Date Paper Time Venue
22.02.2018 1.00 PM to 3.00 PM
XV (Computer 12th Floor, Biscomaun Tower
to &
Councelling) School of Computer Science
28.02.2018 3.00 PM to 5.00 PM
(B) Practical Examination
Date Paper Time Venue
05.03.2018 12th Floor, Biscomaun Tower
XV (Computer Exam) 11.00 AM to 02.00 PM
School of Computer Science
 B.Com (Honours), Part-III
Paper-VII (Taxation Law & Accounts)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions. All questions carry equal marks.
fdUgha ik¡p ç'uksa ds mÙkj nhft, A lHkh ç'uksa ds vad leku gSa A
(Standard Calculator is Allowed)
1. Describe the powers of Income-Tax Commissioner.
vk;&dj vk;qDr dh 'kfDr;ksa dk o.kZu dhft, A
2. Explain any ten taxable Income under the 'head' Income from other Sources.
^vU; lk/kuksa ls vk;* 'kh"kZd ds vUrxZr fdUgha nl dj&;ksX; vk; dh O;k[;k dhft, A
3. What is previous year ? It is a general rule that 'assessment of tax is made on the income of
previous year'. Is there any exception to this rule?
xr o"kZ D;k gS\ ;g lkekU; fu;e gS fd ^xr o"kZ dh vk; ij dj dk fu/kkZj.k fd;k tkrk
gS A* D;k bl fu;e ds dksbZ viokn Hkh gSa\
4. Mention ten such incomes which are neither included in total income nor tax is payable on them.
,slh nl vk;ksa dk mYys[k dhft, tks u rks dqy vk; esa 'kkfey dh tkrh gS vkSj u gh mu ij dj
yxrk gS A
5. What is ment by Annual Value ? What deductions are allowed in Computing Income from
house property ?
okf"kZd ewY; dk D;k vFkZ gS \ edku lEifÙk ls vk; dh x.kuk djus esa dkSu&dkSu lh dVkSfr;k¡
LohÑr dh tkrh gS \
6. Write notes on any two of the following :-
vxzfyf[kr esa ls fdUgha nks ij fVIi.kh fyf[k, %&
(a) Assessment year ¼dj&fu/kkZj.k o"kZ½
(b) Valuation of Rent-free house ¼fdjk;s ls eqDr edku dk ewY;kadu½
(c) Types of allowances ¼HkÙkks ds izdkj½
7. Mr. Lalit, who is an ordinary resident in India, earned the following incomes during financial
year 2014–2015.
Jh yfyr tks Hkkjr esa lk/kkj.k fuoklh gSa] dks foÙkh; o"kZ 2014&2015 esa fuEu vk;sa izkIr gqbZ%
Rs.
Director's fees ¼lapkyd 'kqYd½ 2]000
Income from agricultural land in Pakistan ¼ikfdLrku fLFkr Ñf"k Hkwfe ls vk;½ 5]000
Ground-rent for land in Pathankot ¼iBkudksV esa fLFkr Hkwfe ls fdjk;k½ 10]000
Interest on Postal Saving bank Account ¼Mkd?kj cpr cSad [kkrs ij C;kt½ 100
Interest on deposits with Industrial Finance Corporation of India
¼Hkkjrh; vkS|ksfxd foÙk fuxe esa tek ij C;kt½ 500
Dividend from foreign company ¼fons'kh dEiuh ls ykHkka'k½ 700
Rent from sub-letting a house ¼f'kdeh fdjk;snkj ls feyk fdjk;k½ 26]250
Rent payable by Mr. Lalit for the Sub-let house
¼f'kdeh fdjk;s ij fn, x, edku dk Jh yfyr }kjk ns; fdjk;k½ 12]000
Other expenses incurred on this Sub-let house
¼f'kdeh fdjk;s ij fn;s x, edku ij fd, x, vU; O;;½ 1]000
Winning from Race-Course ¼?kqM+nkSM+ ls thr dh jkf'k½ 12]300
Interest on Securities ¼izfrHkwfr;ksa ls C;kt½ 4]000
Calculate the income of Mr Lalit under the head "Income from other sources" for the assessment
year 2015-2016.
dj fu/kkZj.k o"kZ 2015&2016 ds fy, ^vU; lk/kuksa ls vk;* 'kh"kZd esa Jh yfyr dh vk; dh x.kuk
dhft, A
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8. Rampal is the owner of a house. Its annual fair rental value is Rs. 85,000 and the annual
municipal value is Rs. 1,00,000. Half portion of the house is let out at Rs. 4,000 per month and
the remaining half is occupied by Rampal for self residence. The tenant left the house one month
earlier and thus the house remained vacant for one month. Rs. 5,000 was paid as municipal tax.
Calculate income from house property for the assessment year 2014-15.
jkeiky ,d edku dk Lokeh gS ftldk mfpr fdjk;k ewY; Rs. 85]000 okf"kZd gS vkSj uxjikfydk
ewY; Rs. 1]00]000 okf"kZd gS A edku ds vk/ks Hkkx dks Rs. 4]000 çfr ekg fdjk, ij mBk fn;k x;k
gS vkSj 'ks"k vk/ks Hkkx esa jkeiky Lo;a jgrk gS A fdjk,nkj us ,d ekg igys edku NksM+ fn;k vkSj
bl çdkj edku ,d ekg [kkyh jgk A Rs. 5]000 uxjikfydk dj dk Hkqxrku fd;k x;k A
dj&fu/kkZj.k o"kZ 2014&15 ds fy, edku lEifÙk ls vk; dh x.kuk dhft, A
9. On the basis of the following information's determine annual value of the house for the
assessment year 2015-2016.
fuEu lwpukvksa ds vk/kkj ij dj&fu/kkZj.k o"kZ 2015&2016 ds fy, edku ds okf"kZd ewY; dh x.kuk
dhft,%
(1) Two-third portion of the house is self occupied;
edku dk nks frgkbZ Hkkx Lo;a jgus ds dke vkrk gS(
(2) One-third portion of the house is let-out for Rs. 5,000 per month
edku dk ,d&frgkbZ Hkkx 5]000 :Πekfld fdjk;s ij fn;k x;k gS(
(3) During previous year the tet-out portion remained vacant for three months and the tenant
did not pay the rent for one month; the landlord could not fulfil the conditions regarding
claim for unrealized rent;
xr o"kZ esa fdjk;s ij fn;k x;k Hkkx rhu ekg [kkyh jgk rFkk fdjk;snkj us ,d ekg dk fdjk;k
ugha fn;k( edku ekfyd vizkI; fdjk;s ds lEcU/k esa fu/kkZfjr 'krsZa iwjh ugha dj ldkA
(4) Municipal tax was paid Rs. 36,000. Municipal value is Rs. 1,20,000.
uxjikfydk dj 36]000 :Πpqdk,@uxjikfydk ewY; 1]20]000 :ΠgS A
10. Anil Kapoor is a resident assessee. For the financial year ending 31st March, 2014 he furnishes
the following statement of income :
vfuy diwj ,d fuoklh djnkrk gS A 31 ekpZ] 2014 dks lekIr foÙkh; o"kZ ds fy, og viuh vk;
dk fuEu fooj.k çLrqr djrk gS A
(a) Royalty from coal mines ¼dks;ys ds [kku ls vf/kdkj 'kqYd½ Rs. 30,000
(b) Income from agricultural land in Pakistan ¼ikfdLrku fLFkr Ñf"k Hkwfe ls vk;½ Rs. 20,000
(c) Salary as member of Parliament ¼laln lnL; ds :i esa osru½ Rs. 72,000
(d) Dividend from a Co-operative society ¼,d lgdkjh lfefr ls ykHkka'k½ Rs. 12,000
(e) Allowances as member of Parliament ¼laln lnL; ds :i esa HkÙkk½ Rs. 62,000
(f) Income from sub-letting of house ¼edku ds mi&fdjk;s ls vk;½ Rs. 14,400
(g) Dividend from a foreign company ¼fons'kh daiuh ls ykHkka'k½ Rs. 40,000
(h) Interest on Securities ¼çfrHkwfr;ksa ij C;kt½ Rs. 21,000
(i) Winning from Race course ¼?kqM+nkSM+ ls vk;½ Rs. 3,200
Anil Kapoor spent Rs. 1,100 on collection of dividend and Rs. 300 on collection of royalty.
Calculate taxable income of Anil Kapoor from other sources for the assessment year 2014-15.
vfuy diwj us ykHkka'k laxzg ij Rs. 1]100 vkSj vf/kdkj 'kqYd dh olwyh ij Rs. 300 O;; fd;k A
dj&fu/kkZj.k o"kZ 2014&15 ds fy, vfuy diwj dh vU; lk/kuksa ls dj&;ksX; vk; dh x.kuk dhft,
A

Examination Programme-2018
B.Com (Part-III) Honours
Date Papers Time Examination Centre
15/2/2018 Honours Paper–V 8 to 11 AM Nalanda Open University, Patna
17/2/2018 Honours Paper–VI 8 to 11 AM Nalanda Open University, Patna
19/2/2018 Honours Paper–VII 8 to 11 AM Nalanda Open University, Patna
21/2/2018 Honours Paper–VIII 8 to 11 AM Nalanda Open University, Patna
22.02.2018
1.00 PM to 3.00 PM & 12th Floor, Biscomaun Tower
to XV (Computer Counselling)
3.00 PM to 5.00 PM School of Computer Science
28.02.2018
 12th Floor, Biscomaun Tower
05.03.2018 XV (Computer Practical Exam) 11.00 AM to 02.00 PM
School of Computer Science
 B.Com (Honours), Part-III
Paper-VIII (Business Statistics and Business Mathematics)
Time: 3.00 Hrs. Full Marks: 80
Answer any Five questions, selecting atleast Two from each group.
All questions carry equal marks. Calculator is allowed.
çR;sd lewg esa ls de&ls&de nks ç'uksa dk p;u djrs gq, ik¡p ç'uksa ds mÙkj nhft, A
lHkh ç'uksa ds vad leku gSa A
(Standard Calculator is Allowed)

Group - A ¼[k.M & v½

1. (a) Tenth term of A.P. is 10 more than fifth term and their sum is 32. find the series.
,d lekukUrj Js.kh dk 10ok¡ in mlds 5osa in ls 10 vf/kd gS rFkk mudk ;ksx 32 gSA Js.kh
Kkr dhft,A
(b) The sum of three consecutive terms of a GP 19 and their product is 216 then find the terms.
fdlh xq.kksÙkj Js.kh ds Øekxr rhu inksa dk ;ksxQy 19 rFkk xq.kuQy 216 gS rks in Kkr
dhft, A
2. (a) In how many ways of 7 men and 7 women can stand in a straight line so that no two
women stand together.
7 vkneh vkSj lkr vkSjrsa fdrus rjhds ls ,d iafDr esa [kM+s gks ldrs gSa] tcfd dksbZ Hkh
nks vkSjrsa ,d lkFk u gksa A
(b) If n P4 = 12 × n P2 then find the value of n.
;fn n P4 = 12 × n P4 rks n dk eku Kkr dhft, A
40
 1 
3. (a) Find the coefficient of x7 in the expansion of  x  2  .
 x 
40
 1 
x  2  esa x7 dk xq.kkad Kkr dhft, A
 x 
(b) If A = {2, 3, 4, 5, 6}, B = {3, 4, 5, 6, 7} and C = {4, 5, 6, 7, 8} then find the value of:
;fn A = {2, 3, 4, 5, 6}, B = {3, 4, 5, 6, 7} rFkk C = {4, 5, 6, 7, 8} rks eku Kkr dhft,%&
(i) (A  B)  (A  C) (ii) (A  B) (A  C)
2 4 9
3 4 5  
4. (a) Find the value of AB if A= 
7 2 4 , B  5 4 3.
  1 1 2

a  b  2c a b
(b) Prove that : c b  c  2a b  2(a  b  c) 3 .
c a c  a  2b
5. Integrate the following with respect to x :
x2 1
  4 x 
 3 x 2  20  1 dx
3
(a) dx (b)
x 1

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 Group - B ¼[k.M & c½
6. Distinguish between primary data and second data.
izkFkfed rFkk f}rh;d leadksa esa vUrj crkb, A
7. What is Questionnaire? What are essentials of a good Questionnaire?
iz'ukoyh D;k gS\ ,d mÙke iz'ukoyh ds D;k vko';d xq.k gS A
8. Find the Median from the following data:
fuEufyf[kr vk¡dM+s ls ekf/;dk Kkr dhft, A
Midvalue 115 125 135 145 155 165 175 185 195
freq. 6 25 48 72 116 60 38 22 3
9. Calculate Mean Deviation and coefficient of Mean deviation from (mean) from the following
data.
ek/;fopyu vkSj ek/;fopyu xq.kkad Kkr djsa ¼ek/; dh enn ls½A
CI 5-15 15-25 25-35 35-45 45-55 55-65
f 6 9 15 14 6 3
10. Find the rank correlation coefficient from the following data.
uhps fn;s x;s ledksa ls dksfV lglaca/k xq.kkad fudkfy, A
x 80 78 75 75 68 67 60 50
y 12 13 14 14 14 16 15 17


Examination Programme-2018
B.Com (Part-III) Honours
Date Papers Time Examination Centre
15/2/2018 Honours Paper–V 8 to 11 AM Nalanda Open University, Patna
17/2/2018 Honours Paper–VI 8 to 11 AM Nalanda Open University, Patna
19/2/2018 Honours Paper–VII 8 to 11 AM Nalanda Open University, Patna
21/2/2018 Honours Paper–VIII 8 to 11 AM Nalanda Open University, Patna
22.02.2018
1.00 PM to 3.00 PM & 12th Floor, Biscomaun Tower
to XV (Computer Counselling)
3.00 PM to 5.00 PM School of Computer Science
28.02.2018
12th Floor, Biscomaun Tower
05.03.2018 XV (Computer Practical Exam) 11.00 AM to 02.00 PM
School of Computer Science