2022

Commerce and Accountancy

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Time: 3 hours Maximum Marks: 200

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Question paper specific instructions

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i. This paper is divided into two Sections, Section-A and Section-B.

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ii. Each Section contains four (4) questions.

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iii. Candidate has to aftempt five questions in all.

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iv. Question Nos. 1 and 5 are compulsory and out of the remaining, THREE questions
are to be attempted choosing at least ONE question from each Section.
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v. Word limit in questions, where specified, should be adhered to.

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vi. The number of marks carried by a question/part is indicated against it.

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vii. Questions are printed in English & Hindi languages. ln case of any ambiguity in
translation of any question, English version shall be treated as final.
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1
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Q.l. Write answers of the following questions in not more than 150 words each.
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1(a) Illustrate the assumptions in Walter model of dividend.

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lb) Discuss the depreciation method that assumes that an asset should be 8
depreciated more in the earlier years and less in later years ofuse.
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l(c) Discuss how a shutdown point ofa business is determined. 8

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l(d) What is most important strategy in Mergers and acquisition 8

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1(e) Illustrate Capital gain. What are different types of Capital Gain. Discuss the 8
conditions when Capital gain is exempted from tax.
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Q.2. Write answers of the following questions

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2(a) Write a note on "Indian Financial System". Put your understanding over 10
components of Indian Financial System.
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2(b) What are the potential risks of poor working capital management? 15
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2(c) What are the tax benefits one can get while investing through mutual funds? I5
Are there any special funds where one can invest to avail tax benefits?
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Q,3. Write answers of the following questions.

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3(a) What Assumptions Does CoslVolume-Profit (CVP) Analysis Make?
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30) What are the rules regarding the preparation and presentation ofthe final 15
accounts ofa company?
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3(c) Describe Income from Profits and Gains from Business Or Profession. 15
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Q.4. Write answers of the following questions

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4(a) Detail out the process of accounting when share is issued on premium. 10
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4(b) Detail out various cost concept in accounting. Illustrate precisely. 15

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4(c) Differentiate between interim and final dividend. 18

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Q.5. Write answers of the following questions in not more than 150 words each.
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5(a) Why it is important for business enterprises to understand their environment? 8

Discuss "Social Environment" in detail.
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5(b) Discuss the concept of organizational behaviour. Elaborate the levels in the 8
organisation which is affected with Organizational Behaviour
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5(c) Elucidate the concept oflearning and discuss the type oftraining by 8
elaborating upon the process of training.
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5(d) Discuss in detain the objective of Industrial Dispute Act in India and discuss 8
the challenges evolved in Industrial dispute in India.
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5(e) What do you mean by Industrial Relations? What measures you would suggest 8
to improve industrial relations in India.
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Q.6. Write answers of the following questions
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6(a) Is organization design the right solution for the business? Discuss 10
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60) What are motivational Theories. Discuss different tlpes of motivational 15

theories in brief.
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6(c) Discuss in detail the concept of360o Performance Appraisal 15

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Q.7. Write answers of the following questions

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7(a) What is understood by formal and informal organizations? Examine their 10

relative advantages and disadvantages in organizational functioning.
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7(b) What is the nature and types of conflicts in organizations? Why do conflicts 15

arise in organizations?
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'7 (c) Discuss workers participation in management. What are different levels of l5
workers participation
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Q.8. Write answers of the following questions
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8(a) Discuss in detail different types ofgoals within an organizational l0
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S(b) Explain "Power". Elaborate upon Bases of Power' 15
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8(c) Elaborate your Understanding upon "Transactional Analysis" and explain the 15

Purpose and stages of Transactional Analysis

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