Mcom Annual

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[4170] – 1
M. Com. (Part - I) Examination – 2012
MANAGEMENT ACCOUNTING
(New : 1051)
(Annual Pattern)
Time : Three Hours Total Marks : 100
Note : (i) All questions are compulsory.
(ii) All questions carry equal marks.
Q. 1. Define the term ‘Management Accounting’. Explain its objectives,

advantages and limitations.
OR
What is Working Capital? Explain the various factors of determining
working capital.
Q. 2. The following are the Balance Sheets of UNIPUNE Limited, Pune,

prepared as on 31st March 2008 and 31st March 2009 :
Liabilities 31-03-08 31-03-09 Assets 31-03-08 31-03-09

Share Capital 12,00,000 14,00,000 Plant and Machinery 7,50,000 8,25,000
General Reserve 2,50,000 3,00,000 Land and Building 12,00,000 11,40,000
Profit and Loss A/c 1,52,000 1,56,000 Furniture 1,60,000 2,00,000
Bank Loan 3,50,000 – Sundry Debtors 1,85,000 1,50,000
15% Debentures 4,00,000 5,00,000 Bills Receivable 80,000 45,000
Sundry Creditors 86,000 68,000 Stock 37,000 30,000
Bills Payable 68,000 73,000 Cash at Bank 78,000 1,10,000
Provision for Taxation 34,000 43,000 Preliminary expenses 50,000 40,000
25,40,000 25,40,000 25,40,000 25,40,000
Page 1 P.T.O.
[4170] – 1
You are required to prepare the Fund Flow Statement with
necessary working notes after considering the following information :
(a) Dividend was distributed on the shares @ 15%.
(b) Plant and Machinery and Furniture was depreciated by 10% and
Land and Building was depreciated by 5%.
(c) The 15% Debentures were issued at 5% discount which was written
off through the General Reserve Account.
(d) During the year Rs. 30,000 are provided for taxes.
(e) During the year a machine costing Rs. 50,000 having depreciated
by 60% was lost by fire and the Insurance Company has settled
the claim at 80% of the book value.
(f) During the year new furniture of Rs. 1,00,000 was purchased and
some of the old furniture was sold @ 60% loss.
OR
From the different ratios given below complete the Balance Sheet in
the given format :
• Sales to total assets 3
• Sales to fixed assets 5
• Current Assets are 2/3rd of the fixed assets.
• Inventory Turnover Ratio 20
• Debtors’ Turnover Ratio 15
• Current Ratio 2
• Total assets to Net worth 2.5
• Debt Equity Ratio 1
• Sales during the year are Rs. 30,00,000
Page 2
[4170] – 1
BALANCE SHEET
Liabilities Assets
Net Worth ? Fixed Assets ?
Long term Debt ? Inventories ?
Current Liabilities ? Debtors ?
Cash at Bank ?
??? ???
Q. 3. The following are the estimates of Mr. Budget :

Months Sales Purchases Wages Overheads
Factory Office
February 2,00,000 1,20,000 30,000 20,000 2,000
March 2,60,000 1,40,000 40,000 30,000 2,000
April 2,80,000 1,50,000 50,000 25,000 2,500
May 3,00,000 1,80,000 70,000 30,000 4,000
June 2,50,000 1,20,000 65,000 25,000 6,000
July 3,20,000 2,50,000 50,000 28,000 8,000
August 2,80,000 2,60,000 60,000 32,000 7,500
Additional Information :
(1) 20% of the sales are cash sales. 60% of the credit sales are
recovered in the next month while the remaining two months after.
(2) 10% of the purchases are made by making an advance payment

of one month, 20% of the purchases are on cash basis while the
remaining purchases are made on 2 months credit.
(3) 70% of the wages are paid to skilled workmen on monthly basis
while the remaining wages are paid to unskilled workmen on
weekly basis.
(4) Factory and Office overheads are fixed to the extent 30% and
70% respectively which are paid one month in arrears.
Page 3 P.T.O.
[4170] – 1
(5) Variable overheads are paid in the same month.
(6) Advance Income Tax Rs. 30,000 is to be deposited in the month
of June. Interest on 10,000, 14% convertible debentures of Rs. 10
each, issued 2 years back at 20% premium, is due on 1st April and
1st October every year.
st
(7) Balance as on 31 March 2009 was Rs. 1,00,000.
You are required to prepare Cash Budget for the period from 1st
st
April to 31 July 2009.
OR
(A) What is Cost of Capital ? Explain its importance in financial [10]
decisions.
(B) CC Limited, Pune, wants to raise long term fund amounting to [10]
Rs. 60,00,000 by issuing Equity Shares, Preference Shares and
Debentures in any of the following ratios :
Alternative I - 3:2:1
Alternative II - 1:2:3
Alternative III - 5:3:2
The specific cost of capital is as follows :
Equity Shares - 20%
Preference Shares - 16%
Debentures - 12%
You are required to advise the management as to the best alternative
for the Company.
Q. 4. CAPBUD Limited, Pune, wants to purchase a new machine for the
Company. There are three alternative machines available, the details
of which are as follows :
Particulars Machine A Machine B Machine C
Cost Rs. 4.00 Rs. 5.00 Rs. 6.00
Life 5 Years 5 Years 5 Years
Page 4
[4170] – 1
Year Net profit after depreciation and tax
1st 50,000 20,000 1,50,000
2nd 50,000 30,000 1,00,000
3rd 50,000 50,000 50,000
4th 50,000 1,00,000 30,000

th
5 50,000 1,50,000 20,000
Depreciation has been charged by straight line method. The

Company expects minimum rate of return at 10% at which the present
value of Rs. 1 to be received at end of each year is given below :
Year 1 2 3 4 5
Present Value 0.909 0.826 0.751 0.683 0.621
You are required to advise the management which of the

alternative machines is the best on the basis of the following methods
appraisal :
(a) Pay back method
(b) Average return on average investment
(c) Net Present Value
(d) Profitability Index
Page 5 P.T.O.
[4170] – 1
Q. 5. Write notes on any four of the following :
(a) Limitations of Ratio Analysis
(b) Break even chart
(c) Budget Manual
(d) Internal rate of return
(e) Kinds of Reports
(f) Characteristics of an Ideal Report

Page 6
[4170] – 1
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[4170] – 10
BUSINESS ADMINISTRATION
(Optional)
(Paper - II)
(Financial Management)
(Annual Pattern)
Q. 1. What do you understand by Financial Management? Explain the role

of Financial Manager in Financial Management.
OR
What is Capital Budgeting? Explain the significance of capital
budgeting.
Q. 2. Explain the concept of Working Capital. Discuss the factors which

determine the requirement of working capital.
OR
What is Over Capitalization? State the causes, effects and remedies of
Over Capitalization.
Q. 3. What is Inflation Accounting? Discuss the importance of Inflation

Accounting.
OR
Explain the meaning of a Cash Flow Statement. Discuss its important
objectives and utility.
Page 1 P.T.O.
[4170] – 10
Q. 4. Discuss the objectives and importance of Human Resource Accounting.
OR
What is Foreign Exchange Market? Who are the Participants in Foreign
Exchange Market? What are their motivations?
Q. 5. Write short notes on (any two) :

(a) Issue of Bonus Shares
(b) Functions of Stock Exchange
(c) Projected Profit and Loss Account
(d) Causes of Acquisition
______
Page 2
[4170] – 10
(◊⁄UÊΔUË M§¬Ê¥Ã⁄U)
fl› — ÃËŸ ÃÊ‚ ∞∑Í§áÊ ªÈáÊ — 100
‚ÍøŸÊ — (1) ‚fl¸ ¬˝‡Ÿ ‚Ê«UÁfláÊ •Êfl‡ÿ∑§ •Ê„U.

(2) ‚fl¸ ¬˝‡ŸÊ¥ŸÊ ‚◊ÊŸ ªÈáÊ •Ê„UÃ.
¬˝. 1. “ÁflàÃËÿ √ÿflSÕÊ¬ŸÊ¬Ê‚ÍŸ” ÃÈê„UÊ¥‚ ∑§Êÿ •Õ¸’ÊäÊ „UÊÃÊ? ÁflàÃËÿ √ÿflSÕÊ¬ŸÊÃ ÁflàÃËÿ
√ÿflSÕÊ¬∑§ÊøË ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
÷Ê¥«Ufl‹Ë •¥ŒÊ¡¬òÊ∑§ ê„UáÊ¡ ∑§Êÿ? ÷Ê¥«Ufl‹Ë •¥ŒÊ¡¬òÊ∑§Êø ◊„Uààfl S¬c≈U ∑§⁄UÊ.
¬˝. 2. π›Ã ÷Ê¥«Ufl‹ ê„UáÊ¡ ∑§Êÿ? π›Ã ÷Ê¥«Ufl‹ ΔU⁄UÁflÃ •‚ÃÊŸÊ ÁfløÊ⁄UÊÃ ÉÿÊflÿÊëÿÊ ÉÊ≈U∑§Ê¥øË
øøÊ¸ ∑§⁄UÊ.
Á∑¥§flÊ
•ÁäÊ∑§ ÷Ê¥«Ufl‹Ë∑§⁄UáÊ (Over capitalisation) ê„UáÊ¡ ∑§Êÿ? •ÁäÊ∑§ ÷Ê¥«Ufl‹Ë∑§⁄UáÊÊøË
∑§Ê⁄UáÊ, ¬Á⁄UáÊÊ◊ fl ©U¬Êÿ ‚Ê¥ªÊ
¬˝. 3. ø‹ŸflÊ…U ‹πÊ¥∑§Ÿ ê„UáÊ¡ ∑§Êÿ? ø‹ŸflÊ…U ‹πÊ¥∑§ŸÊø ◊„Uààfl S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
“⁄UÊπ ¬˝flÊ„U ÃÄàÿÊ”øÊ •Õ¸ S¬c≈U ∑§⁄UÊ. àÿÊøË ¬˝◊Èπ ©UŒ˜ÁŒc≈U fl ©U¬ÿÈÄÃÃÊ S¬c≈U ∑§⁄UÊ.
¬˝. 4. ◊ÊŸflË ‚¥‚ÊäÊŸ ‹πÊ¥∑§ŸÊøË (Human resources accounting) ©UŒ˜ÁŒc≈U •ÊÁáÊ ◊„Uààfl
‚Ê¥ªÊ.
Á∑¥§flÊ
¬⁄U∑§Ëÿ ø‹Ÿ ’Ê¡Ê⁄U (Foreign Exchange Market) ê„UáÊ¡ ∑§Êÿ? ¬⁄U∑§Ëÿ ø‹Ÿ
’Ê¡Ê⁄UÊÃ ∑§ÊáÊ ‚„U÷Êª ÉÊÃÊÃ? àÿÊ¥ëÿÊ ¬˝⁄UáÊÊ (Motivations) ∑§ÊáÊàÿÊ •‚ÃÊÃ?
Page 3 P.T.O.
[4170] – 10
¬˝. 5. ÕÊ«UÄÿÊÃ Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË ŒÊŸ) —

(•) ’ÊŸ‚ ÷Êª ÁflÃ⁄UáÊ (Issue of Bonus Shares)
(’) ⁄UÊπ ÁflÁŸ◊ÿ ∑¥§Œ˝ÊøË ∑§Êÿ¸ (Functions of Stock Exchange)
(∑§) ÷ÊflË ∑§Ê›Êø Ÿ»§Ê-ÃÊ≈UÊ ¬òÊ∑§ (Projected Profit and Loss Account)
(«UU) ‚¥SÕÊ ÃÊéÿÊÃ ÉÊáÿÊøË ∑§Ê⁄UáÊ (Causes of Acquisition)

Page 4
[4170] – 10
Unfiled Notes Page 2
[4170] – 12
SECRETARIAL PRACTICE AND COMPANY
MANAGEMENT
Paper - II
(Intellectual Property Laws) (1552)
(Annual Pattern)
Q. 1. Explain the nature of Intellectual Property. What are the various types
of intellectual properties?
OR
Discuss the importance of protection of ‘Intellectual Property’.
Q. 2. What do you mean by ‘Invention’? Which inventions are not patentable?

On which ground opposition can be made for grant of patents?
OR
Define the term ‘Patent’. State the provision of the Patent Act, 1970
with reference to ‘surrender’ and ‘revocation’ of patents.
Q. 3. Explain the features of Trade Mark as an intellectual property. What

are the functions of trade mark? State the essentials of good trade mark.
OR
What is infringement of trade mark? What are the remedies available if
the trade mark is infringed?
Page 1 P.T.O.
[4170] – 12
Q. 4. State the provisions of the Copyright Act, relating to registration of
copyright.
OR
Who is an Author of a Work? What are his rights? How are these rights
protected?
Q. 5. Write short notes on (any four) :

(a) Patent of Addition.
(b) Subject matter of Copyright.
(c) Opposition to registration of Trade Mark.
(d) Rights of the Patentee.
(e) Infringement of Copyright.
(f) Register of Trade Mark.
______
Page 2
[4170] – 12

(3) ‚¥Œ÷Ê¸‚ÊΔUË ◊Í› ß¥Uª˝¡Ë ¬˝‡Ÿ¬ÁòÊ∑§Ê ¬„UÊflË.
¬˝. 1. ’ÊÒŒ˜ÁäÊ∑§ ‚¥¬Œø SflM§¬ S¬c≈U ∑§⁄UÊ. ’ÊÒŒ˜ÁäÊ∑§ ‚¥¬Œø ÁflÁfläÊ ¬˝∑§Ê⁄U ∑§ÊáÊÃ?
Á∑¥§flÊ
(•) ’ÊÒŒ˜ÁäÊ∑§ ‚¥¬ŒëÿÊ ‚¥⁄UˇÊáÊÊø ◊„Uààfl Áfl‡ÊŒ ∑§⁄UÊ.
(’) ⁄UÊc≈˛UÊëÿÊ •ÊÁÕ¸∑§ Áfl∑§Ê‚ÊÃË‹ ’ÊÒŒ˜ÁäÊ∑§ ‚¥¬ŒøË ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.
¬˝. 2. “‡ÊÊäÊ” ê„UáÊ¡ ∑§Êÿ? ∑§ÊáÊàÿÊ ‡ÊÊäÊÊ¥ø ¬≈Uã≈U ÉÊÃÊ ÿÃ ŸÊ„UË? ¬≈Uã≈UëÿÊ ◊ÊãÿÃ‚ ∑§ÊáÊàÿÊ
¬Ê‡fl¸÷Í◊Ëfl⁄U Áfl⁄UÊäÊ ∑§⁄UÃÊ ÿÃÊ?
Á∑¥§flÊ
“¬≈Uã≈U”øË √ÿÊÅÿÊ ∑§⁄UÊ. “¬≈Uã≈U ¬⁄UÃ ∑§⁄UáÊ” •ÊÁáÊ “¬≈Uã≈U ⁄UŒ˜Œ ∑§⁄UáÊ” ÿÊ‚¥’¥äÊË ¬≈Uã≈U
∑§ÊÿŒÊ, 1970◊äÊË‹ Ã⁄UÃÈŒË ‚Ê¥ªÊ.
¬˝. 3. ’ÊÒŒ˜ÁäÊ∑§ ‚¥¬ŒÊ ê„UáÊÍŸ √ÿÊ¬Ê⁄U Áøã„UÊøË flÒÁ‡Êc≈K S¬c≈U ∑§⁄UÊ. √ÿÊ¬Ê⁄U Áøã„UÊøË ∑§Êÿ¸ ∑§ÊáÊÃË?
øÊ¥ªÀÿÊ √ÿÊ¬Ê⁄U Áøã„UÊëÿÊ •Êfl‡ÿ∑§ ’Ê’Ë ‚Ê¥ªÊ.
Á∑¥§flÊ
√ÿÊ¬Ê⁄U Áøã„UÊø ©UÀ‹¥ÉÊŸ ê„UáÊ¡ ∑§Êÿ? √ÿÊ¬Ê⁄U Áøã„UÊø ©UÀ‹¥ÉÊŸ ¤ÊÊÀÿÊ‚ ∑§ÊáÊàÿÊ
©U¬ÊÿÿÊ¡ŸÊ ©U¬‹éäÊ •‚ÃÊÃ?
Page 3 P.T.O.
[4170] – 12
¬˝. 4. ∑§ÊÚ¬Ë⁄UÊßU≈UëÿÊ ŸÊ¥ŒáÊË‚¥’¥äÊË ∑§ÊÚ¬Ë⁄UÊßU≈U ∑§ÊÿŒKÊÃË‹ Ã⁄UÃÈŒË ‚Ê¥ªÊ.

Á∑¥§flÊ
∑§Êÿ¸◊Ê‹∑§ (Author of Work) ê„UáÊ¡ ∑§ÊáÊ? àÿÊø „UÄ∑§ ∑§ÊáÊÃ? „UÄ∑§Ê¥ø ‚¥⁄UˇÊáÊ
∑§‚ ∑§‹ ¡ÊÃ?
¬˝. 5. Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË øÊ⁄U) —

(•) flÊ…UËø ¬≈Uã≈U
(’) ∑§ÊÚ¬Ë⁄UÊßU≈Uø ¬˝ÁÃ¬ÊŒK Áfl·ÿ
(∑§) √ÿÊ¬Ê⁄U Áøã„U ŸÊ¥ŒáÊË‚ Áfl⁄UÊäÊ
(«UU) ¬≈Uã≈U äÊÊ⁄U∑§Êø „UÄ∑§
(ßU) ∑§ÊÚ¬Ë⁄UÊßU≈Uø ©UÀ‹¥ÉÊŸ
(»§) √ÿÊ¬Ê⁄U Áøã„UÊ¥øË ŸÊ¥Œfl„UË

Page 4
[4170] – 12
[4170] – 13
(New 1651)
Paper - I
(Co-operative Movement in India and Abroad)
(Annual Pattern)

Q. 1. Elaborate the concept and nature of Modern Cooperation.

OR
Explain in detail the Principles of Cooperation and their applications
in Cooperation.
Q. 2. Explain in detail the Cooperation in Capitalistic System.

OR
Elaborate the role of Cooperation in Mixed Economy.
Q. 3. Elaborate the cooperative movement in the pre-independence period.

OR
Explain the role of government control over cooperatives.
Q. 4. Explain in detail the provisions of Maharashtra State Cooperative

Societies Act 1960.
OR
Explain the role of All India Rural Credit Survey Reports.
Page 1 P.T.O.
[4170] – 13
(a) Committee on Cooperative Administration
(b) Indian Planning and Cooperatives
(c) Cooperative Movement in Japan
(d) Cooperative Movement in China
(e) Philosophy of Cooperation
(f) Objectives of Government
______
Page 2
[4170] – 13

(2) ©U¡flË∑§«UË‹ •¥∑§ ªÈáÊ Œ‡Ê¸ÁflÃÊÃ.
¬˝. 1. •ÊäÊÈÁŸ∑§ ‚„U∑§Ê⁄UÊø SflM§¬ Áfl‡ÊŒ ∑§⁄UÊ.
Á∑¥§flÊ
‚„U∑§Ê⁄UÊøË Ãààfl ‚Ê¥ªÍŸ àÿÊ ÃààflÊ¥øÊ ‚„U∑§Ê⁄UÊÃ ¬˝àÿˇÊ ∑§‚Ê ©U¬ÿÊª ∑§‹Ê ¡ÊÃÊ àÿÊø
S¬c≈UË∑§⁄UáÊ ∑§⁄UÊ.
¬˝. 2. ÷Ê¥«Ufl‹‡ÊÊ„UË ¬˝áÊÊ‹ËÃ ‚„U∑§Ê⁄UÊø SflM§¬ ∑§‚ •‚Ã Ã S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
Á◊üÊ •Õ¸√ÿflSÕÃË‹ ‚„U∑§Ê⁄UÊøË ÷ÍÁ◊∑§Ê Áfl‡ÊŒ ∑§⁄UÊ.
¬˝. 3. ÷Ê⁄UÃÊÃË‹ SflÊÃ¥òÿ¬Ífl¸∑§Ê›ÊÃË‹ ‚„U∑§Ê⁄UË ø›fl› Áfl‡ÊŒ ∑§⁄UÊ.
Á∑¥§flÊ
‚„U∑§Ê⁄UË ‚¥SÕÊ¥fl⁄UË‹ ‚⁄U∑§Ê⁄UëÿÊ ÁŸÿ¥òÊáÊÊøË ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.
¬˝. 4. ◊„UÊ⁄UÊc≈˛U ⁄UÊíÿ ‚„U∑§Ê⁄UË ‚¥SÕÊ ∑§ÊÿŒÊ 1960◊äÊË‹ Ã⁄UÃÈŒË ‚ÁflSÃ⁄U S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
•Áπ‹ ÷Ê⁄UÃËÿ ª˝Ê◊ËáÊ ¬Ã ¬È⁄UflΔUÊ ‚fl¸ˇÊáÊ •„UflÊ‹ S¬c≈U ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 13
¬˝. 5. ÕÊ«UÄÿÊÃ Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË øÊ⁄U) —

(•) ‚„U∑§Ê⁄UË ¬˝‡ÊÊ‚ŸÊ‚¥’¥äÊË ‚Á◊ÃË
(’) ÷Ê⁄UÃËÿ ÁŸÿÊ¡Ÿ •ÊÁáÊ ‚„U∑§Ê⁄UË ‚¥SÕÊ
(∑§) ¡¬ÊŸ◊äÊË‹ ‚„U∑§Ê⁄UË ø›fl›
(«UU) øËŸ◊äÊË‹ ‚„U∑§Ê⁄UË ø›fl›
(ßU) ‚„U∑§Ê⁄UÊø ÃààflôÊÊŸ
(»§) ‚⁄U∑§Ê⁄Uø ©UŒ˜Œ‡Ê (‚„U∑§Ê⁄UÊ’Ê’Ãø)

Page 4
[4170] – 13
[4170] – 14
CO-OPERATION AND RURAL DEVELOPMENT
(Optional)
Paper - II
(Organization and Management of Co-operative Business)
(Old Course - 1652)
(Annual Pattern)
Q. 1. How are the principles of Co-operation and principles of Management

integrated in Co-operatives?
OR
Explain the organizational chart of a large scale co-operative banking
unit.
Q. 2. Explain the role of Communication and Leadership in co-operative

organization.
OR
Explain the problems in Co-operative Education and Training.
Q. 3. Evaluate the role of Co-operative Marketing Organization in India.

OR
State and explain various criteria for evaluating the performance of
Co-operative Business.
Page 1 P.T.O.
[4170] – 14
Q. 4. Explain the current trends relating to industrial relations in Indian
co-operative business.
OR
Evaluate the performance of Housing Societies in India.
Q. 5. Write short notes (any two) :

(a) Importance of co-operative taxation
(b) Problems of Sugar co-operatives
(c) Social responsibilities of co-operative business
(d) Role of Directors in co-operatives
______
Page 2
[4170] – 14

¬˝. 1. ‚„U∑§Ê⁄UË ‚¥SÕÊ¥◊äÿ ‚„U∑§Ê⁄UÊøË Ãààfl •ÊÁáÊ √ÿflSÕÊ¬ŸÊøË Ãààfl ÿÊ¥ø ∞∑§òÊË∑§⁄UáÊ ∑§‚
∑§‹ ¡ÊÃ?
Á∑¥§flÊ
◊ÊΔKÊ ‚„U∑§Ê⁄UË ’°Á∑¥§ª ‚¥SÕëÿÊ ‚¥ÉÊ≈UŸÊà◊∑§ ÃÄàÿÊøË øøÊ¸ ∑§⁄UÊ.
¬˝. 2. ‚„U∑§Ê⁄UË ‚¥ÉÊ≈UŸÃË‹ ‚¥Œ‡Êfl„UŸ •ÊÁáÊ ŸÃÎàflÊøË ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.

Á∑¥§flÊ
‚„U∑§Ê⁄U Á‡ÊˇÊáÊ fl ¬˝Á‡ÊˇÊáÊÊ◊äÊË‹ ‚◊SÿÊ¥øË øøÊ¸ ∑§⁄UÊ.
¬˝. 3. ‚„U∑§Ê⁄UË Áfl¬áÊŸ ‚¥SÕÊ¥ëÿÊ ÷ÍÁ◊∑§ø ◊ÍÀÿ◊Ê¬Ÿ ∑§⁄UÊ.

Á∑¥§flÊ
‚„U∑§Ê⁄UË √ÿfl‚ÊÿÊëÿÊ ∑§Ê◊Áª⁄UËø ◊ÍÀÿ◊Ê¬Ÿ ∑§⁄UÃÊŸÊ flÊ¬⁄U‹ ¡ÊáÊÊ⁄‘U ÁŸŒ¸‡Ê∑§ ‚Ê¥ªÊ •ÊÁáÊ
S¬c≈U ∑§⁄UÊ.
¬˝. 4. ÷Ê⁄UÃËÿ ‚„U∑§Ê⁄U √ÿfl‚Êÿ ‚¥SÕÊ¥ëÿÊ •ÊÒŒKÊÁª∑§ ‚¥’¥äÊÊ¥◊äÊË‹ •ÊäÊÈÁŸ∑§ ¬˝flÊ„U S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
÷Ê⁄UÃÊÃË‹ ªÎ„UÁŸ◊Ê¸áÊ ‚¥SÕÊ¥ëÿÊ ∑§Ê◊Áª⁄UËø ◊ÍÀÿ◊Ê¬Ÿ ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 14

(•) ‚„U∑§Ê⁄UË ∑§⁄U ¬Œ˜äÊÃËø ◊„Uààfl
(’) ‚„U∑§Ê⁄UË ‚Êπ⁄U ∑§Ê⁄UπÊãÿÊëÿÊ ‚◊SÿÊ
(∑§) ‚„U∑§Ê⁄UË √ÿfl‚ÊÿÊøË ‚Ê◊ÊÁ¡∑§ ¡’Ê’ŒÊ⁄UË
(«UU) ‚„U∑§Ê⁄UË ‚¥SÕÊ¥◊äÊË‹ ‚¥øÊ‹∑§Ê¥øË ÷ÍÁ◊∑§Ê

Page 4
[4170] – 14
[4170] – 15
ADVANCED BANKING AND FINANCE
Paper - I
(Law and Practice of Banking)
(Annual Pattern)
Q. 1. Spell out the powers of the RBI, laid down in the Banking Regulation
Act, 1949 pertaining to control over management of banking companies.
OR
Spell out the provisions of the Banking Regulation Act, 1949 pertaining
to :
(a) Winding up by High Court
(b) Court Liquidator
(c) Reserve Bank to be official liquidator
(d) Powers of High Court in voluntary winding up.
Q. 2. Explain in detail the functions of Reserve Bank as per the Reserve Bank
of India Act, 1934 pertaining to :
(a) Government business
(b) Assets and Liabilities of the Issue Department
OR
Define the following as defined under the Foreign Exchange
Management Act, 1999 :
(a) Current account transactions
(b) Currency, Foreign and Indian currency
Page 1 P.T.O.
[4170] – 15
Q. 3. Spell out the Meaning of ‘Limitation’ as under the Limitation Act, 1963.
Identify the limitation period for different banking transactions.
OR
What are the circumstances where the Banker is permitted to do away
with his Duty of Secrecy about his customer’s account?
Q. 4. Who is a Paying Banker? Spell out the statutory protection available to

the paying banker.
OR
Explain the various risks faced by a banker while managing his asset -
liability portfolio.
Q. 5. Write notes on (any two) :

(a) Appropriation of accounts
(b) Payment in due course
(c) Statutory protection to a collecting banker.
(d) Reserve Bank guidelines for asset - liability management.
______
Page 2
[4170] – 15

¬˝. 1. ’°Á∑¥§ª ∑¥§¬ãÿÊ¥ëÿÊ √ÿflSÕÊ¬ŸÊfl⁄UË‹ ÁŸÿ¥òÊáÊÊ‚¥Œ÷Ê¸ÃË‹ ’°Á∑¥§ª ÁŸÿ◊Ÿ ∑§ÊÿŒÊ, 1949◊äÊË‹

÷Ê⁄UÃËÿ Á⁄U¤Ê√„¸U ’°∑§ø •ÁäÊ∑§Ê⁄U ‚ÁflSÃ⁄U Ÿ◊ÍŒ ∑§⁄UÊ.
Á∑¥§flÊ
’°Á∑¥§ª ÁŸÿ◊Ÿ ∑§ÊÿŒÊ, 1949◊äÊË‹ πÊ‹Ë‹ ’Ê’Ë¥‚¥Œ÷Ê¸ÃË‹ Ã⁄UÃÈŒË ‚ÁflSÃ⁄U Ÿ◊ÍŒ ∑§⁄UÊ —
(•) ©UìÊ ãÿÊÿÊ‹ÿÊŒ˜flÊ⁄‘U ‚◊Ê¬Ÿ
(’) ãÿÊÿÊ‹ÿÊøÊ ¬Á⁄U‚◊Ê¬∑§
(∑§) ÷Ê⁄UÃËÿ Á⁄U¤Ê√„¸U ’°∑§ •ÁäÊ∑Î§Ã ¬Á⁄U‚◊Ê¬∑§
(«U) ∞Áë¿U∑§ ¬Á⁄U‚◊Ê¬ŸÊ‚¥Œ÷Ê¸ÃË‹ ©UìÊ ãÿÊÿÊ‹ÿÊø •ÁäÊ∑§Ê⁄U
¬˝. 2. ÷Ê⁄UÃËÿ Á⁄U¡√„¸U ’°∑§ ∑§ÊÿŒÊ, 1934 •ŸÈ‚Ê⁄U πÊ‹Ë‹ ’Ê’Ë¥‚¥Œ÷Ê¸ÃË‹ ÷Ê⁄UÃËÿ Á⁄U¤Ê√„¸U ’°∑§øË
∑§Êÿ¸ S¬c≈U ∑§⁄UÊ —
(•) ‚⁄U∑§Ê⁄UË √ÿfl„UÊ⁄U
(’) ¬˝øÊ‹Ÿ Áfl÷ÊªÊëÿÊ ◊àÃÊ fl ŒáÊË
Á∑¥§flÊ
ÁflŒ‡ÊË ÁflÁŸ◊ÿ ∑§ÊÿŒÊ, 1999 •ŸÈ‚Ê⁄U πÊ‹Ë‹ ’Ê’Ë¥ëÿÊ √ÿÊÅÿÊ ŒKÊ —
(•) øÊ‹Í πÊàÿÊfl⁄UË‹ √ÿfl„UÊ⁄U
(’) ø‹Ÿ, ¬⁄U∑§Ëÿ •ÊÁáÊ ÷Ê⁄UÃËÿ ø‹Ÿ
Page 3 P.T.O.
[4170] – 15
¬˝. 3. ◊ÿÊ¸ŒÊ ∑§ÊÿŒÊ, 1963‹Ê •ŸÈ‚M§Ÿ “◊ÿÊ¸ŒÊ” ÿÊøË √ÿÊÅÿÊ ‚ÁflSÃ⁄U S¬c≈U ∑§⁄UÊ. ÁflÁfläÊ
’°Á∑¥§ª √ÿfl„UÊ⁄UÊ¥‚ÊΔUËøÊ ◊ÿÊ¸ŒÊ ∑§Ê‹ÊfläÊË ‚ÁflSÃ⁄U Á‹„UÊ.
Á∑¥§flÊ
∑§ÊáÊàÿÊ ¬Á⁄UÁSÕÃËÃ ’°∑§⁄U‹Ê ª˝Ê„U∑§ÊëÿÊ πÊàÿÊ‚¥Œ÷Ê¸ÃË‹ ªÈåÃÃÊ Ÿ ¬Ê›áÿÊøË ‚¥◊ÃË Á◊›Í
‡Ê∑§Ã?
¬˝. 4. ¬˝ŒÊÿË ’°∑§⁄U ê„UáÊ¡ ∑§ÊáÊ? ¬˝ŒÊÿË ’°∑§⁄U‹Ê ©U¬‹éäÊ •‚‹‹ flÒäÊÊÁŸ∑§ ‚¥⁄UˇÊáÊ ‚ÁflSÃ⁄U
Ÿ◊ÍŒ ∑§⁄UÊ.
Á∑¥§flÊ
◊àÃÊ fl ŒáÊË ÿÊ¥ëÿÊ ‚¥ª˝„UÊø √ÿflSÕÊ¬Ÿ ∑§⁄UÃÊŸÊ ’°∑§⁄U ∑§ÊáÊàÿÊ ÁflÁfläÊ ¡ÊÁπ◊Ê¥ŸÊ ‚Ê◊Ê⁄‘U
¡ÊÃÊ Ã S¬c≈U ∑§⁄UÊ.

(•) πÊàÿÊ¥ø ÁflÁŸÿÊ¡Ÿ
(’) ÿÕÊÁfläÊË ¬˝ŒÊŸ
(∑§) fl‚È‹Ë ’°∑§⁄U‹Ê ©U¬‹éäÊ flÒäÊÊÁŸ∑§ ‚¥⁄UˇÊáÊ
(«UU) ◊àÃÊ fl ŒáÊË √ÿflSÕÊ¬ŸÊ‚ÊΔUËëÿÊ ÷Ê⁄UÃËÿ Á⁄U¤Ê√„¸U ’°∑§øË ÁŸÿ◊Êfl‹Ë

Page 4
[4170] – 15
[4170] – 16
(Paper - II)
(Central Banking and Monetary Policy)
(Annual Pattern)
Q. 1. Explain the definition of Money Supply and Liquidity by Reserve Bank

of India.
OR
Describe the structure and recent trends of India’s Money Supply.
Q. 2. Explain the role and importance of Nonbanking Financial

Intermediaries in India.
OR
Explain the objectives and effectiveness of Monetary Policy.
Q. 3. Explain the importance of Selective Credit Controls in India.

OR
What is Monetary Management? How it is implemented with the
instruments of Reserve Requirement and Open Market Operations?
Page 1 P.T.O.
[4170] – 16
Q. 4. Describe the Reserve Bank of India’s policy regarding Licensing of
Banks.
OR
What is Exchange Control? Explain the methods of Exchange Control.

(a) High Powered Money
(b) Bank Rate Policy
(c) Amalgamation of Banks
(d) Liquidation of Banks
______
Page 2
[4170] – 16

¬˝. 1. ÷Ê⁄UÃÊÃË‹ Á⁄U¤Ê√„¸U ’°∑§Ÿ ¬Ò‡ÊÊøÊ ¬È⁄UflΔUÊ •ÊÁáÊ Ã⁄U‹ÃÊ ÿÊ¥øË ∑§‹‹Ë √ÿÊÅÿÊ S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
÷Ê⁄UÃÊÃË‹ ø‹Ÿ ¬È⁄UflΔKÊøË ‚¥⁄UøŸÊ •ÊÁáÊ •Á‹∑§«UË‹ ∑§Ê›ÊÃË‹ ¬˝flÎàÃË¥ø fláÊ¸Ÿ ∑§⁄UÊ.
¬˝. 2. ÷Ê⁄UÃÊÃË‹ ’°∑§Ã⁄U ÁflàÃËÿ ◊äÿSÕÊ¥øË ÷ÍÁ◊∑§Ê •ÊÁáÊ ◊„Uààfl Áfl‡ÊŒ ∑§⁄UÊ.
Á∑¥§flÊ
ø‹ŸÁfl·ÿ∑§ äÊÊ⁄UáÊÊøË ©UŒ˜ÁŒc≈U •ÊÁáÊ ¬Á⁄UáÊÊ◊∑§Ê⁄U∑§ÃÊ S¬c≈U ∑§⁄UÊ.
¬˝. 3. ÷Ê⁄UÃÊÃË‹ ÁŸfl«U∑§ ¬ÃÁŸÿ¥òÊáÊÊëÿÊ ‚ÊäÊŸÊ¥ëÿÊ ¬Á⁄UáÊÊ◊∑§Ê⁄U∑§ÃøË øøÊ¸ ∑§⁄UÊ.

Á∑¥§flÊ
ø‹ŸËÿ √ÿflSÕÊ¬Ÿ ê„UáÊ¡ ∑§Êÿ? ⁄UÊπËfl ÁŸäÊËø ¬˝◊ÊáÊ •ÊÁáÊ πÈÀÿÊ ’Ê¡Ê⁄UÊÃË‹ π⁄‘UŒË-
Áfl∑˝§Ë ÿÊ ‚ÊäÊŸÊ¥ëÿÊ ‚„UÊƒÿÊŸ àÿÊøË •¥◊‹’¡ÊfláÊË ∑§‡ÊË ∑§‹Ë ¡ÊÃ?
¬˝. 4. ’°∑§Ê¥øÊ ¬⁄UflÊŸÊ ÿÊ‚¥’¥äÊË Á⁄U¤Ê√„¸U ’°∑§ø äÊÊ⁄UáÊ Áfl‡ÊŒ ∑§⁄UÊ.

Á∑¥§flÊ
ÁflÁŸ◊ÿ ÁŸÿ¥òÊáÊ ê„UáÊ¡ ∑§Êÿ? ÁflÁŸ◊ÿ ÁŸÿ¥òÊáÊÊëÿÊ ¬Œ˜äÊÃË S¬c≈U ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 16
¬˝. 5. ∑§ÊáÊàÿÊ„UË ŒÊŸfl⁄U Á≈U¬Ê Á‹„UÊ —

(•) ¡ŸŸˇÊ◊ ¬Ò‚Ê
(’) √ÿÊ¡Œ⁄U äÊÊ⁄UáÊ
(∑§) ’°∑§Ê¥ø ∞∑§Ë∑§⁄UáÊ
(«UU) ’°∑§Ê¥ø √ÿfl„UÊ⁄U ªÈ¥«UÊ›áÊ

Page 4
[4170] – 16
[4170] – 17
M. Com. (Part - II) Examination – 2012
BUSINESS FINANCE
(Compulsory)
Paper - II
(Annual Pattern)
Q. 1. Explain the term Financial Plan. State and explain the characteristics
and limitations of financial plan.
OR
Explain in details the various sources of finance available to
co-operative sector.
Q. 2. What is NRI? Explain the need, government regulations and incentives

in respect of NRI investment in India.
OR
What do you mean by Foreign Direct Investment? Explain its need and
government regulations in India.
Q. 3. Define Stock Exchange. Explain the importance, organization and

functions of stock exchanges in India.
OR
What is Credit Rating? Explain the need and methods of Credit Rating.
Page 1 P.T.O.
[4170] – 17
Q. 4. What is Merchant Banking? Explain in detail the various services
rendered by merchant banker.
OR
(a) Benefits of Depository System in India.
(b) Explain the various types of mutual funds.

(a) Loan Syndication
(b) Portfolio Management
(c) Scripless Trading
(d) National Stock Exchange
(e) E-Broking
(f) Players in primary capital market
______
Page 2
[4170] – 17

(3) ©U¡flË∑§«UË‹ •¥∑§ ¬ÍáÊ¸ ªÈáÊ Œ‡Ê¸ÁflÃÊÃ.
(4) ¬Á⁄U÷Ê·‚¥’¥äÊË ‡Ê¥∑§Ê ÁŸ◊Ê¸áÊ ¤ÊÊÀÿÊ‚ ß¥Uª˝¡ËÃË‹ ¬˝‡Ÿ¬ÁòÊ∑§Ê ¬˝◊ÊáÊ÷ÍÃ ◊ÊŸáÿÊÃ
ÿß¸U‹.
¬˝. 1. ÁflàÃËÿ ÿÊ¡ŸÊ „UË ‚¥ôÊÊ S¬c≈U ∑§⁄UÊ. ÁflàÃËÿ ÿÊ¡ŸøË flÒÁ‡Êc≈K •ÊÁáÊ ◊ÿÊ¸ŒÊ ‚Ê¥ªÊ fl S¬c≈U
∑§⁄UÊ.
Á∑¥§flÊ
‚„U∑§Ê⁄UË ˇÊòÊÊ‚ÊΔUË ©U¬‹éäÊ •‚‹‹ ÁflÁfläÊ ÁflàÃËÿ ◊Êª¸ ‚ÁflSÃ⁄U¬áÊ S¬c≈U ∑§⁄UÊ.
¬˝. 2. •ÁŸflÊ‚Ë ÷Ê⁄UÃËÿ ê„UáÊ¡ ∑§Êÿ? •ÁŸflÊ‚Ë ÷Ê⁄UÃËÿÊ¥ëÿÊ ªÈ¥ÃfláÊÈ∑§ËøË ÷Ê⁄UÃÊÃË‹ ª⁄U¡,
‚⁄U∑§Ê⁄UË ÁŸÿ¥òÊáÊ •ÊÁáÊ ¬˝Êà‚Ê„UŸ S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
¬⁄U∑§Ëÿ Õ≈U ªÈ¥ÃfláÊÍ∑§ ê„UáÊ¡ ∑§Êÿ? ÷Ê⁄UÃÊÃË‹ àÿÊøË ª⁄U¡ •ÊÁáÊ ‚⁄U∑§Ê⁄UË ÁŸÿ¥òÊáÊ S¬c≈U
∑§⁄UÊ.
¬˝. 3. ÷Êª ’Ê¡Ê⁄UÊøË √ÿÊÅÿÊ ŒKÊ. ÷Ê⁄UÃÊÃË‹ ÷Êª ’Ê¡Ê⁄UÊø ◊„Uààfl, ‚¥ÉÊ≈UŸ •ÊÁáÊ ∑§Êÿ¸ S¬c≈U
∑§⁄UÊ.
Á∑¥§flÊ
¬Ã üÊáÊË ê„UáÊ¡ ∑§Êÿ? ¬Ã üÊáÊËøË ª⁄U¡ •ÊÁáÊ ¬Œ˜äÊÃË S¬c≈U ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 17
¬˝. 4. ◊øZ≈U ’°Á∑¥§ª ê„UáÊ¡ ∑§Êÿ? ◊øZ≈U ’°∑§⁄U∑§«UÍŸ ÁŒÀÿÊ ¡ÊáÊÊ:ÿÊ ÁflÁfläÊ ‚flÊ¥ø ‚ÁflSÃ⁄U¬áÊ
fláÊ¸Ÿ ∑§⁄UÊ.
Á∑¥§flÊ
(•) ÷Ê⁄UÃÊÃË‹ Á¤Ê¬ÊÚÁ¤Ê≈U⁄UË ¬Œ˜äÊÃËø »§ÊÿŒ.
(’) ¬⁄US¬⁄U ÁŸäÊËø ÁflÁfläÊ ¬˝∑§Ê⁄U S¬c≈U ∑§⁄UÊ.
¬˝. 5. ÕÊ«UÄÿÊÃ Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË øÊ⁄U) —

(•) ∑§¡¸ ◊¥«U›
(’) ⁄UÊπ ‚¥ª˝„U √ÿflSÕÊ¬Ÿ
(∑§) ∑§ÊªŒÁfl⁄UÁ„UÃ √ÿÊ¬Ê⁄U
(«UU) ⁄UÊc≈˛UËÿ ÷Êª ’Ê¡Ê⁄U
(ßU) ß¸U-’˝ÊÁ∑¥§ª
(»§U) ¬˝ÊÕÁ◊∑§ ÷Ê¥«Ufl‹ ’Ê¡Ê⁄UÊÃË‹ ‚„U÷ÊªË ÉÊ≈U∑§

Page 4
[4170] – 17
[4170] – 18
INDUSTRIAL ECONOMICS
(Compulsory Paper - II)
(Annual Pattern)
(iii) Answers should be precise and to the point.
Q. 1. State and explain the need and significance of the study of Industrial
Economics.
OR
What is Location of Industries? Discuss the factors influencing location
of industries.

(a) Factors affecting productivity.
(b) Need for balanced regional industrial development.
(c) Problems of small scale industries.
(d) Role of Public Sector in India.
Q. 3. Give brief review of Industrial Progress during the planning period.

OR
Explain Economic Crisis and Structural Changes in Indian Industries
after 1991.
Page 1 P.T.O.
[4170] – 18
Q. 4. Describe the progress and problems of Sugar Industry in India.
OR
What is Economic Liberalization? What are the effects of economic
liberalization on Indian industry?

(a) Effects of Globalization on Indian industry.
(b) Unemployment of industrial labour.
(c) Evolution of modern industries.
(d) Impact of industrialization in the form of pollution.
______
Page 2
[4170] – 18
‚ÍøŸÊ — (1) ‚fl¸ ¬˝‡Ÿ ‚Ê«UÁfláÊ •Êfl‡ÿ∑§ •Ê„UÃ.

(3) ©UàÃ⁄‘U Ÿ◊∑§Ë •ÊÁáÊ ◊ÈŒ˜Œ‚ÍŒ •‚ÊflËÃ.
(4) ‚¥Œ÷Ê¸‚ÊΔUË ◊Í› ß¥Uª˝¡Ë ¬˝‡Ÿ¬˝ÁòÊ∑§Ê ¬„UÊflË.
¬˝. 1. •ÊÒŒKÊÁª∑§ •Õ¸‡ÊÊSòÊÊëÿÊ •èÿÊ‚ÊøË ª⁄U¡ •ÊÁáÊ ◊„Uààfl S¬c≈U ∑§⁄UÊ.

Á∑¥§flÊ
•ÊÒŒKÊÁª∑§ SÕÊŸÁŸÁ‡øÃË ê„UáÊ¡ ∑§Êÿ? •ÊÒŒKÊÁª∑§ SÕÊŸÁŸÁ‡øÃËfl⁄U ¬Á⁄UáÊÊ◊ ∑§⁄UáÊÊ:ÿÊ
ÉÊ≈U∑§Ê¥øË øøÊ¸ ∑§⁄UÊ.

(•) ©Uà¬ÊŒ∑§Ãfl⁄U ¬Á⁄UáÊÊ◊ ∑§⁄UáÊÊ⁄‘U ÉÊ≈U∑§
(’) ‚◊ÃÊ‹ ¬˝ÊŒÁ‡Ê∑§ •ÊÒŒKÊÁª∑§ Áfl∑§Ê‚ÊøË •Êfl‡ÿ∑§ÃÊ
(∑§) ‹ÉÊÈ©UŒKÊªÊëÿÊ ‚◊SÿÊ
(«U) ÷Ê⁄UÃÊÃË‹ ‚Êfl¸¡ÁŸ∑§ ˇÊòÊÊøË ÷ÍÁ◊∑§Ê
¬˝. 3. ÁŸÿÊ¡Ÿ ∑§Ê›ÊÃË‹ ÷Ê⁄UÃÊëÿÊ •ÊÒŒKÊÁª∑§ ¬˝ªÃËøÊ •Ê…UÊflÊ ÉÿÊ.

Á∑¥§flÊ
1991 Ÿ¥Ã⁄U ÷Ê⁄UÃÊëÿÊ •ÊÒŒKÊÁª∑§ ˇÊòÊÊÃ ÁŸ◊Ê¸áÊ ¤ÊÊ‹‹ •ÊÁÕ¸∑§ ‚¥∑§≈U •ÊÁáÊ ⁄UøŸÊà◊∑§
’Œ‹ S¬c≈U ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 18
¬˝. 4. ÷Ê⁄UÃËÿ ‚Êπ⁄U ©UŒKÊªÊøË ¬˝ªÃË fl ‚◊SÿÊ¥ø fláÊ¸Ÿ ∑§⁄UÊ.

Á∑¥§flÊ
•ÊÁÕ¸∑§ ©UŒÊ⁄UË∑§⁄UáÊ ê„UáÊ¡ ∑§Êÿ? •ÊÁÕ¸∑§ ©UŒÊ⁄UË∑§⁄UáÊÊø ÷Ê⁄UÃËÿ ©UŒKÊªÊfl⁄UË‹ ¬Á⁄UáÊÊ◊
¬˝. 5. Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË ŒÊŸ) —

(•) ÷Ê⁄UÃËÿ ©UŒKÊªÊfl⁄UË‹ ¡ÊªÁÃ∑§Ë∑§⁄UáÊÊøÊ ¬Á⁄UáÊÊ◊.
(’) •ÊÒŒKÊÁª∑§ ∑§Ê◊ªÊ⁄UÊ¥◊äÊË‹ ’⁄UÊ¡ªÊ⁄UË.
(∑§) •ÊäÊÈÁŸ∑§ ©UŒKÊªÊ¥øË ©Uà∑˝§Ê¥ÃË.
(«UU) •ÊÒŒKÊªË∑§⁄UáÊÊøÊ ¬˝ŒÍ·áÊÊëÿÊ SflM§¬ÊÃË‹ ¬Á⁄UáÊÊ◊.

Page 4
[4170] – 18
[4170] – 19
BUSINESS STATISTICS
Paper - II
(Annual Pattern)
(ii) Figures to the right indicate full marks.
(iii) Use of calculator and statistical table is allowed.
(iv) Symbols and abbreviations have their usual meanings.
Q. 1. Attempt any four of the following : [20]

(a) In a hypothetical population, the values of units on a certain [5]
characteristic are 19, 38, 25, 30 and 18. Draw all possible samples
of size 2 using Simple Random Sampling without Replacement
(SRSWOR) and examine whether sample mean is unbiased
estimator of population mean.
(b) Describe in brief any one component of time series. [5]
(c) Define the following terms : [5]
(i) Independent events
(ii) Complementary events
(iii) Disjoint events
(iv) Probability of an event
(v) Sample space
(d) Write short note on chance, causes and assignable causes of [5]
variation.
Page 1 P.T.O.
[4170] – 19
Q. 5. Attempt any two of the following : [20]
(a) (i) Write short note on ‘Functions of Central Statistical [5]
Organization’ (CSO).
(ii) Fit a straight line trend to the following time series. Estimate [5]
the profit for year 2012.
Year 2005 2006 2007 2008 2009 2010 2011
Profit
125 128 136 132 140 141 143
(in lakhs of Rs.)
(b) Find the equation of line of regression of supply on price from [10]
following data :
Price (in Rs.) 12 14 19 21 24 26 28 29
Supply (in kg.) 28 33 35 38 40 43 45 48
Find estimate of supply when price is Rs. 24.5.

(c) (i) A random sample of 100 farms in a certain year gives an [5]
average yield of barley of 2000 lbs per acre with a standard
deviation of 192 lbs. A random sample of 100 farms in the
next year gives an average yield of 2,100 lbs per acre with
a standard deviation of 224 lbs. Are these data consistent
with the hypothesis that the average yield in the country
was same in the two years? [Use 1% level of significance]
(ii) Write short note on ‘Stratified Sampling’. [5]

Page 4
[4170] – 19
[4170] – 2
(Compulsory)
(Principles of Management and Management
Information System)
(Annual Pattern)
Q. 1. Define the term ‘Management’. Explain various Principles of

Management.
OR
Write notes on :
(a) Importance of Delegation of Authority.
(b) Limitations of centralization and decentralization.
Q. 2. Define the term ‘Motivation’. Describe various Theories of Motivation.

OR
Write notes on :
(a) Scope and benefits of Management Audit.
(b) Barriers to Communication.
Q. 3. Define Management Information System, Describe its Characteristics

and Importance in Modern Management.
OR
Write notes on :
(a) Advantages of Management by objectives.
(b) Social responsibility and management.
Q. 4. What is Total Quality Management? State major ingredients in Total

Quality Management and describe its importance.
Page 1 P.T.O.
[4170] – 2
OR
Write notes on :
(a) Management of Change.
(b) Advantages of Control
Q. 5. What is Case Study Method? State the advantages and limitations of

Case Study Method.
OR
Pioneer Firm
One pioneer firm was established through the earnest zeal and
hard work of a gentleman with no technical background. The firm
earned a reputation for its product. However, with the passage of time
the monopoly was lost. In view of growing competition, the gentleman
realized the need of infusing new blood into the organization. His sons
were, however, not interested in running the business nor did they seem
to have sufficient knowledge of administration or technical know-how.
He inducted a sincere man with good technical knowledge and with an
understanding of ultimately promoting him as a partner. The firm made
good progress after the entry of this man within a short time.
Trouble started when the new man insisted on admitting him as a
partner and advised wide ranging expansion, recruiting specialists, etc.
The owner tried to escape the issue by delaying tactics. The firm showed
symptoms of losing business. On his death, one of his sons became the
proprietor. He tried to run the firm without this new man and intended
to follow his father's policy of not adopting new methods and technical
know-how through expert opinion of other people. The business reached
a dwindling stage. Later he compromised and took the new man as a
partner, introduced and expanded various methods to improve the
product, invited specialized knowledge and accepted many of their
suggestions. The firm had improved quite a lot, still it is thought by
many that as a pioneer organization it could have achieved greater
results with more imagination, foresight and by taking advantage of
being pioneer in the line.
Analyze the above case and suggest the solution.
______
Page 2
[4170] – 2

¬˝. 1. “√ÿflSÕÊ¬Ÿ” ÿÊ ‚¥ôÊøË √ÿÊÅÿÊ ŒKÊ. √ÿflSÕÊ¬ŸÊøË ÁflÁfläÊ Ãààfl S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
Á≈U¬Ê Á‹„UÊ —
(•) •ÁäÊ∑§Ê⁄U ¬˝ŒÊŸÊø ◊„Uààfl
(’) ∑¥§Œ˝Ë∑§⁄UáÊ fl Áfl∑¥§Œ˝Ë∑§⁄UáÊÊëÿÊ ◊ÿÊ¸ŒÊ
¬˝. 2. “•Á÷¬˝⁄UáÊ” ÿÊ ‚¥ôÊøË √ÿÊÅÿÊ ŒKÊ. •Á÷¬˝⁄UáÊëÿÊ ÁflÁfläÊ Á‚Œ˜äÊÊ¥ÃÊ¥ø fláÊ¸Ÿ ∑§⁄UÊ.
Á∑¥§flÊ
(•) √ÿflSÕÊ¬Ÿ Á„U‡Ê’Ã¬Ê‚áÊËøË √ÿÊåÃË fl »§ÊÿŒ
(’) ‚¥Œ‡Êfl„UŸÊÃË‹ •«UÕ›
¬˝. 3. √ÿflSÕÊ¬Ÿ ◊ÊÁ„UÃË ¬Œ˜äÊÃËøË √ÿÊÅÿÊ ŒKÊ. •ÊäÊÈÁŸ∑§ √ÿflSÕÊ¬ŸÊÃË‹ ÿÊ ¬Œ˜äÊÃËø ◊„Uààfl
•ÊÁáÊ ªÈáÊflÒÁ‡Êc≈K–U fláÊ¸Ÿ ∑§⁄UÊ.
Á∑¥§flÊ
(•) ©UŒ˜ÁŒc≈UÊŒ˜flÊ⁄‘U √ÿflSÕÊ¬ŸÊø »§ÊÿŒ
(’) ‚Ê◊ÊÁ¡∑§ ¡’Ê’ŒÊ⁄UË •ÊÁáÊ √ÿflSÕÊ¬Ÿ
¬˝. 4. ‚¥¬ÍáÊ¸ ªÈáÊflàÃÊ √ÿflSÕÊ¬Ÿ ê„UáÊ¡ ∑§Êÿ? ‚¥¬ÍáÊ¸ ªÈáÊflàÃÊ √ÿflSÕÊ¬ŸÊÃË‹ ◊ÈÅÿ ÉÊ≈U∑§Ê¥ø
fláÊ¸Ÿ ∑§M§Ÿ àÿÊ¥ø ◊„Uààfl ‚Ê¥ªÊ.
Page 3 P.T.O.
[4170] – 2
Á∑¥§flÊ
(•) ’Œ‹Êø √ÿflSÕÊ¬Ÿ
(’) ÁŸÿ¥òÊáÊÊø »§ÊÿŒ
¬˝. 5. ‚◊SÿÊ •èÿÊ‚ ¬Œ˜äÊÃË ê„UáÊ¡ ∑§Êÿ? ‚◊SÿÊ •èÿÊ‚ ¬Œ˜äÊÃËø »§ÊÿŒ fl ◊ÿÊ¸ŒÊ ‚Ê¥ªÊ.
Á∑¥§flÊ
¬ÊÿÊÁŸ•⁄U Á∑¥§flÊ ◊Í› ‚¥SÕÊ
∞∑§Ê ÃÊ¥ÁòÊ∑§ ¬Ê‡fl¸÷Í◊Ë Ÿ‚‹ÀÿÊ ‚Œ˜ªÎ„USÕÊŸ •ÁÃ‡Êÿ ∑§c≈UÊŸ fl ∑§›∑§›ËŸ ∞∑§
‚¥SÕÊ SÕÊ¬Ÿ ∑§‹Ë. „UË ‚¥SÕÊ ©Uà¬ÊÁŒÃ ∑§⁄UËÃ •‚‹ÀÿÊ ◊Ê‹Ê‹Ê ’Ê„U⁄U ’Ê¡Ê⁄U¬ΔUÃ øÊ¥ª‹Ê
‹ÊÒÁ∑§∑§ „UÊÃÊ. ¬⁄¥UÃÈ ∑§Ê„UË ∑§Ê›ÊŸ¥Ã⁄U ’Ê¡Ê⁄UÊÃ •‚áÊÊ⁄UË ÿÊ ◊Ê‹ÊøË ◊ÄÃŒÊ⁄UË ‚¥¬Èc≈UÊÃ
•Ê‹Ë. ÿÊ ‚Œ˜ªÈ„USÕÊ¥ŸÊ flÊ≈U‹, ∑§Ë ‚¥SÕ◊äÿ ŸflËŸ fl ÃL§áÊ ⁄UÄÃÊø •ÊáÊπË ∑§◊¸øÊ⁄UË ÉÊáÊ
•Êfl‡ÿ∑§ •Ê„U. ŒÈŒÒ¸flÊŸ àÿÊ¥ëÿÊ ÿÊ ©UŒKÊªäÊ¥ŒKÊÃ àÿÊ¥ëÿÊ SflÃ—ëÿÊ ◊È‹Ê¥ŸÊ ⁄U‚ Ÿ√„UÃÊ,
Ã‚ø ÃÊ¥ÁòÊ∑§ ôÊÊŸ Ÿ‚ÍŸ ¬˝‡ÊÊ‚ŸÊ’Ê’Ã •Ê¥fl«U„UË Ÿ√„UÃË. ÿÊ ‚Œ˜ªÎ„USÕÊ¥ŸÊ ÃÊ¥ÁòÊ∑§ ôÊÊŸ
•‚‹‹Ê fl •ÁÃ‡Êÿ ∑§c≈UÊ›Í •‚Ê ∞∑§ ◊ÊáÊÍ‚ ÷≈U‹Ê. àÿÊ¥ŸË ÿÊ ŸflËŸ √ÿÄÃË‹Ê, ÃÈ‹Ê
÷ÊªËŒÊ⁄U ∑§M§Ÿ ÉÊ™§ ÿÊ •Ê‡flÊ‚ŸÊfl⁄U ‚¥SÕ◊äÿ ŸÊ∑§⁄UË‚ ÉÊÃ‹. „UË ŸflËŸ √ÿÄÃË •ÊÀÿÊŸ¥Ã⁄U
ŒÊŸ fl·Ê¸¥ëÿÊ ∑§Ê‹ÊfläÊËÃ ‚¥SÕøË øÊ¥ª‹Ë ¬˝ªÃË ¤ÊÊ‹Ë.
¬⁄¥UÃÈ ∑§Ê„UË ∑§Ê›ÊŸ¥Ã⁄U „UË ŸflËŸ √ÿÄÃË ÷ÊªËŒÊ⁄U ∑§⁄UáÿÊÁfl·ÿË Ã‚ø ‚¥SÕøÊ ÁflSÃÊ⁄U
∑§⁄UáÿÊÁfl·ÿË fl Ã¥òÊôÊ Ÿ◊áÿÊÁfl·ÿË •Êª˝„U äÊM§ ‹Êª‹Ë. ¬⁄¥UÃÈ ÿÊ ‚Œ˜ª„Î USÕÊŸ ÿÈÄàÿÊ¬˝ÿÄÈ àÿÊ¥ŸË
àÿÊøÊ „UÊ •Êª˝„U ◊Ê«ÍUŸ ∑§Ê…U‹Ê. ¬⁄¥UÃÈ àÿÊøÊ •‚Ê ¬Á⁄UáÊÊ◊ ¤ÊÊ‹Ê, ∑§Ë ‚¥SÕÊ ◊Ê«U∑§›Ë‚
•Ê‹Ë. Ÿ¥Ã⁄U „U ‚Œ˜ªÎ„USÕ ◊ÎÃ ¤ÊÊÀÿÊfl⁄U àÿÊ¥ëÿÊ ◊È‹Ê¥¬Ò∑§Ë ∞∑§ ¡áÊ ÿÊ ‚¥SÕøÊ ◊Ê‹∑§
’Ÿ‹Ê, •ÊÁáÊ àÿÊŸ ÿÊ ŸflËŸ √ÿÄÃËëÿÊ ◊ŒÃËÁ‡ÊflÊÿ ‚¥SÕÊ øÊ‹ÁfláÿÊøÊ ¬˝ÿàŸ ∑§‹Ê fl
flÁ«U‹Ê¥ëÿÊ äÊÊ⁄UáÊÊŸÈ‚Ê⁄U ‚¥SÕÊ øÊ‹Áfl‹Ë. ÿÊ ◊È‹ÊŸ ŸflËŸ Ã¥òÊ fl ¬Œ˜äÊÃË SflË∑§Ê⁄UÀÿÊ ŸÊ„UËÃ
fl ÃôÊÊ¥øÊ ‚À‹Ê„UË ◊ÊŸ‹Ê ŸÊ„UË. •ÊÃÊ „UÊ ©UŒKÊªäÊ¥ŒÊ •ÁÃ‡Êÿ «U’ÉÊÊß¸U‚ •Ê‹Ê „UÊÃÊ.
ê„UáÊÍŸ ÿÊ ◊È‹ÊŸ Ã«U¡Ê«U ∑§‹Ë fl àÿÊ √ÿÄÃË‹Ê ©UŒKÊªäÊ¥ŒKÊÃ ÷ÊªËŒÊ⁄U ê„UáÊÍŸ ÉÊÃ‹.
ŸflËŸ ¬Œ˜äÊÃË fl Ã¥òÊ SflË∑§Ê⁄U‹. Áfl‡Ê·ôÊÊ¥øË ◊ŒÃ„UË ÉÊÃ‹Ë ª‹Ë. •ÊÃÊ „UË ‚¥SÕÊ ŸÊflÊM§¬Ê‹Ê
ÿ™§Ÿ ÁÃŸ πÍ¬ ¬˝ÁªÃË ∑§‹Ë. ¬⁄¥UÃÈ ¡⁄U ÿÊ ‚¥SÕ∑§«∏ ÿÊÇÿ ÃË ŒÍ⁄UŒÎc≈UË fl ∑§À¬∑§ÃÊ •‚ÃË Ã⁄U
ÿÊ ©UŒKÊªäÊ¥ŒKÊÃ ÃË ‚ÈL§flÊÃË‚ ∞∑§◊fl ‚¥SÕÊ •‚ÃÊŸÊ πÍ¬ Áfl∑§Ê‚ ∑§‹Ê •‚ÃÊ •‚
‹Ê∑§◊Ã •Ê„U.
‚◊Sÿø Áfl‡‹·áÊ ∑§⁄UÊ fl ©U¬Êÿ ‚ÈøflÊ.

Page 4
[4170] – 2
[4170] – 20
ADVANCED ACCOUNTING AND TAXATION
(Optional)
Paper - III
(Advanced Auditing)
(Group A)
(Annual Pattern)
Q. 1. What is Audit Programme? State the advantages and disadvantages of

audit programme. Explain how will you draft an audit programme for
audit of a Limited Company.
OR
How would you verify the following assets and liabilities?
(a) Petty Cash
(b) Provision for Taxation
(c) Leasehold Property
(d) Investment

(a) Scope of statutory duties of an auditor of a company.
(b) Role of Accounting Standard Board in India.
(c) Advantages of auditing.
(d) Tax Audit u/s 44 AB of Income Tax Act, 1961.
[4170] – 20 Page 1 P.T.O.

Q. 3. Explain the objects of Government Audit and role of Comptroller

General of India.
OR
State the special points to be considered in the audit of Co-operative
Societies.
Q. 4. Explain the nature, scope and purpose of Internal Audit.

OR
Describe the points in audit of banks.

(a) Cost Audit
(b) Efficiency Audit
(c) Public Accounts Committee
(d) Management Audit
(e) System Audit
(f) Secretarial Audit.

Page 2
[4170] – 20
[4170] – 21
ADVANCED COST ACCOUNTING AND COST SYSTEM
(Paper - III)
(Cost and Management Audit)
(Annual Pattern)
Note : (i) Attempt all questions.
(iii) Use of nonprogrammable calculator is allowed wherever
necessary.
Q. 1. Enumerate at least twelve points which you would look into in [20]
constructing a Cost Audit Programme of Material, Labour and Overhead.
OR
Describe in general terms the requirements of the Cost Accounting

Record Rules, 2001 u/s 209 (1) (d) of the Companies Act, 1956 for
different industries in respect of direct materials and work-in-progress.
Q. 2. Write short notes (any four) : [20]
(a) Duties of Cost Auditor
(b) Legal provisions in relation to Cost Audit.
(c) Advantages of Cost Audit
(d) Contents of Cost Audit Report
(e) Disqualifications of Cost Auditor
Page 1 P.T.O.
[4170] – 21
OR
Q. 5. From the following data ascertain the Profit or Loss as per financial
records and cost records and reconcile them appropriately :
Particulars Rs.000
Materials Consumed 50,00,000

Labour 30,00,000
Factory Overheads 16,00,000
Administrative Overheads 7,00,000
Selling and Distribution Overheads 9,60,000
Closing Stock of Finished Goods (4,000 units) 3,20,000
Closing Stock of Work in Progress 2,40,000
Sales (1,20,000 units) 1,20,00,000
Legal Charges 10,000
Interest on Deposits Received 20,000
Preliminary Expenses written off 40,000
Bad Debts 80,000
Dividend Received 1,00,000
The Cost Accounts for same period reveal that the materials
consumption was Rs. 56,00,000. Factory O.H. is recovered @ 20% on
prime cost, Administrative O.H. is recovered @ Rs. 6 per unit of
production, Selling and Distribution O.H. recovered @ Rs. 8 per unit
sold.

Page 4
[4170] – 21
[4170] – 22
ENTREPRENEURSHIP DEVELOPMENT
(Optional)
Paper - III
(GR - C : Business Practices and Environment)
(Annual Pattern)
Q. 1. What is ‘Entrepreneurship’? Explain in brief the qualities of

Entrepreneurship.
OR
Explain the features of Entrepreneurship.
Q. 2. Explain the objectives and importance of Entrepreneurship

Development Programme.
OR
Explain the Role of Trainer - Motivator in Entrepreneurship Training
Programme.
Q. 3. Explain the problems in Entrepreneurship Development.

OR
Stat the role of specialized institutions in Entrepreneurship Development
Programme.
Page 1 P.T.O.
[4170] – 22
Q. 4. What is ‘Project Management’? Explain the issues in Project
Management and Project Direction.
OR
Explain the term ‘PERT’. State importance of Project Evaluation Review
Technique in developing new business.
Q. 5. Write short notes (any four) :

(a) Critical path method.
(b) Scope for Entrepreneurship in service sector.
(c) Project cost evaluation.
(d) Entrepreneurship within organization.
(e) Qualities of Trainer-Motivator.
(f) Changes in the concept of Entrepreneurship.
______
Page 2
[4170] – 22

¬˝. 1. ©UŒKÊ¡∑§ÃÊ ê„UáÊ¡ ∑§Êÿ? ©UŒKÊ¡∑§Ã‚¥’¥ÁäÊÃ ªÈáÊ ÕÊ«UÄÿÊÃ S¬c≈U ∑§⁄UÊ.

Á∑¥§flÊ
©UŒKÊ¡∑§Ã‚¥’¥ÁäÊÃ flÒÁ‡Êc≈K S¬c≈U ∑§⁄UÊ.
¬˝. 2. ©UŒKÊ¡∑§ÃÊ Áfl∑§Ê‚ ∑§Êÿ¸∑˝§◊ÊøË ©UŒ˜ÁŒc≈U •ÊÁáÊ ◊„Uààfl S¬c≈U ∑§⁄UÊ.

Á∑¥§flÊ
¬˝Á‡ÊˇÊ∑§-¬˝⁄U∑§ÊøË ©UŒKÊ¡∑§ÃÊ Áfl∑§Ê‚ ∑§Êÿ¸∑˝§◊ÊÃË‹ ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.
¬˝. 3. ©UŒKÊ¡∑§ÃÊ Áfl∑§Ê‚ÊëÿÊ ‚◊SÿÊ S¬c≈U ∑§⁄UÊ.

Á∑¥§flÊ
©UŒKÊ¡∑§ÃÊ Áfl∑§Ê‚ ∑§Êÿ¸∑˝§◊ÊÃË‹ Áfl‡Ê·ÃôÊ ‚¥SÕÊ¥øË ÷ÍÁ◊∑§Ê ‚Ê¥ªÊ.
¬˝. 4. “¬˝∑§À¬ √ÿflSÕÊ¬Ÿ” ê„UáÊ¡ ∑§Êÿ? ¬˝∑§À¬ √ÿflSÕÊ¬Ÿ fl ¬˝∑§À¬ ÁŒÇŒ‡Ê¸ŸÊ◊äÊË‹ ÉÊ≈U∑§
Á∑¥§flÊ
“¬≈¸U” (PERT) „UË ‚¥ôÊÊ S¬c≈U ∑§⁄UÊ. ¬˝∑§À¬ ◊ÍÀÿ◊Ê¬Ÿ fl •Ê…UÊflÊ Ã¥òÊÊø ŸflËŸ √ÿfl‚ÊÿÊëÿÊ
Áfl∑§Ê‚ÊÃË‹ ◊„Uààfl ‚Ê¥ªÊ.
Page 3 P.T.O.
[4170] – 22
¬˝. 5. âÊÊ«UÄÿÊÃ Á≈U¬Ê Á‹„UÊ (∑§ÊáÊÃ„UË øÊ⁄U) —

(•) ≈UËU∑§Êà◊∑§ ◊Êª¸ ¬Œ˜äÊÃ (Critical path method)
(’) ‚flÊ ˇÊòÊÊÃË‹ ©UŒKÊ¡∑§ÃøË √ÿÊåÃË.
(∑§) ¬˝∑§À¬ πø¸ ◊ÍÀÿ◊Ê¬Ÿ
(«U) ‚¥ÉÊ≈UŸÊ¥Ãª¸Ã ©UŒKÊ¡∑§ÃÊ
(ßU) ¬˝Á‡ÊˇÊ∑§-¬˝⁄U∑§Êø ªÈáÊ
(»§) ©UŒKÊ¡∑§ÃÊ ÿÊ ‚¥∑§À¬ŸÃË‹ ’Œ‹

Page 4
[4170] – 22
[4170] – 23
(Optional)
Paper - III
(Human Resource Management)
(Annual Pattern)
Q. 1. Explain the need and importance of Human Resource Management in

Modern Business.
OR
What are the objectives and importance of Human Resource Planning.
Q. 2. What are the causes of accidents? State the various protective measures
to prevent accidents.
OR
Describe the Indian perspective in Employee Counselling and
Empowerment.
Q. 3. What is Job Design? Explain the techniques of job design.

OR
Explain the different methods or types of Training.
Page 1 P.T.O.
[4170] – 23
Q. 4. State the various benefits and services that are provided to employees
in an organization.
OR
Define management development programmes. Explain Methods /
Techniques of Management Development Programme.

(a) Objectives of Transfer.
(b) Flexi Time
(c) Health Programmes.
(d) Human Resource Audit.
(e) Principal of Training.
(f) Voluntary Retirement Scheme.
______
Page 2
[4170] – 23

¬˝. 1. •ÊäÊÈÁŸ∑§ √ÿflSÕÊ¬ŸÊÃ ◊ÊŸflË ‚¥‚ÊäÊŸ √ÿflSÕÊ¬ŸÊøË ª⁄U¡ •ÊÁáÊ ◊„Uààfl Áfl‡ÊŒ ∑§⁄UÊ.
Á∑¥§flÊ
◊ÊŸflË ‚¥‚ÊäÊŸ ÁŸÿÊ¡ŸÊøË ©UŒ˜ÁŒc≈U fl ◊„Uààfl S¬c≈U ∑§⁄UÊ.
¬˝. 2. •¬ÉÊÊÃÊøË ∑§Ê⁄UáÊ ∑§ÊáÊÃË? •¬ÉÊÊÃÊ‹Ê ¬˝ÁÃ’¥äÊ ∑§⁄UáÿÊ‚ÊΔUË ÉÊáÿÊÃ ÿáÊÊ:ÿÊ ¬˝ÁÃ’¥äÊÊà◊∑§
©U¬Êÿ ÿÊ¡ŸÊ S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
∑§◊¸øÊ⁄UË ◊Êª¸Œ‡Ê¸Ÿ •ÊÁáÊ ‚ˇÊ◊Ë∑§⁄UáÊ ÿÊ ‚¥Œ÷Ê¸ÃË‹ ÷Ê⁄UÃËÿ ÁøòÊ S¬c≈U ∑§⁄UÊ.
¬˝. 3. ∑§Ê◊ÊøÊ •Ê⁄UÊπ«UÊ ê„UáÊ¡ ∑§Êÿ? ∑§Ê◊ÊëÿÊ •Ê⁄UÊπ«KÊøË Ã¥òÊ Áfl‡ÊŒ ∑§⁄UÊ.
Á∑¥§flÊ
¬˝Á‡ÊˇÊáÊÊëÿÊ ÁflÁfläÊ ¬Œ˜äÊÃË •ÕflÊ ¬˝∑§Ê⁄U S¬c≈U ∑§⁄UÊ.
¬˝. 4. √ÿfl‚Êÿ ‚¥ÉÊ≈UŸ◊äÿ ∑§◊¸øÊ:ÿÊ¥ŸÊ ŒáÿÊÃ ÿáÊÊ⁄‘U ÁŸ⁄UÁŸ⁄UÊ› »§ÊÿŒ •ÊÁáÊ ‚flÊ S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
√ÿflSÕÊ¬Ÿ Áfl∑§Ê‚ ∑§Êÿ¸∑˝§◊ÊøË √ÿÊÅÿÊ ‚Ê¥ªÍŸ √ÿflSÕÊ¬Ÿ Áfl∑§Ê‚ ∑§Êÿ¸∑˝§◊ÊëÿÊ ¬Œ˜äÊÃË
fl Ã¥òÊ S¬c≈U ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 23

(•) ’ŒÀÿÊ¥øË ©UŒ˜ÁŒc≈U
(’) ∑§Ê◊Êø ‹flÁø∑§ ÃÊ‚
(∑§) •Ê⁄UÊÇÿ ©U¬∑˝§◊
(«U) ◊ÊŸflË ‚¥‡ÊÊäÊŸ •¥∑§ˇÊáÊ
(ßU) ¬˝Á‡ÊˇÊáÊÊøË Ãààfl
(»§) Sflë¿UÊ ÁŸflÎàÃË ÿÊ¡ŸÊ

Page 4
[4170] – 23
[4170] – 24
MANAGEMENT
(Optional)
Paper - III (2551)
(World Trade Organization)
(Annual Pattern)
Q. 1. Explain the Structure and Working of W.T.O.

OR
What do you know about W.T.O. Accession? State the current status of
individual accession.
Q. 2. What is Dumping? Discuss the objectives, types and effects of Dumping.

OR
Review critically the ‘Anti - Dumping’ measures adopted by W.T.O.

(a) W.T.O. and Indian Agriculture.
(b) ‘Dispute Settlement Mechanism’ of W.T.O.
(c) Liberalization of Trade through W.T.O.
(d) Objects of SICA.
Page 1 P.T.O.
[4170] – 24
(e) Incentives under Income Tax Act in case of Amalgamation.
(f) Board for Industrial and Financial Reconstruction (BIFR).
Q. 4. What is Amalgamation of Banking Companies? How banking

companies are amalgamated? Explain.
OR
What is Sick Company and Potentially Sick Company. Explain the role
of BIFR under SICA in amalgamation of sick companies.

(a) Amalgamation and capital gain tax.
(b) RBI’s role in amalgamation of Banking Company.
(c) Provisions relating to set off losses in amalgamation scheme.
(d) Nonbanking companies.
(e) Deductions in respect of profit of new undertaking under Chapter
VI A as per I. T. Act.
(f) Jurisdiction and scope of SICA.
______
Page 2
[4170] – 24

¬˝. 1. ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸøË ⁄UøŸÊ fl ∑§Ê◊∑§Ê¡ S¬c≈U ∑§⁄UÊ.

Á∑¥§flÊ
¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸ •ÚÄ‚‡ÊŸ’Ê’Ã •Ê¬áÊÊ¥‚ ∑§Êÿ ◊Ê„UËÃ •Ê„U? flÒÿÁÄÃ∑§ •ÚÄ‚‡ÊŸøË
‚ŒKÁSÕÃË ‚Ê¥ªÊ.
¬˝. 2. «UÁê¬¥ª ê„UáÊ¡ ∑§Êÿ? «UÁê¬¥ªøË ©UŒ˜ÁŒc≈U, ¬˝∑§Ê⁄U •ÊÁáÊ ¬Á⁄UáÊÊ◊ ÿÊ¥fl⁄U øøÊ¸ ∑§⁄UÊ.
Á∑¥§flÊ
¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸŸ ÿÊ¡‹ÀÿÊ “•Úã≈UË «UÁê¬¥ª” ©U¬Êÿ ÿÊ¡ŸÊ¥øÊ ≈UË∑§Êà◊∑§ •Ê…UÊflÊ
ÉÿÊ.

(•) ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸÊ •ÊÁáÊ ÷Ê⁄UÃËÿ ‡ÊÃË
(’) ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸøË “ÁflflÊŒ ÁŸflÊ⁄UáÊ ÿ¥òÊáÊÊ”
(∑§) ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸëÿÊ ◊Êäÿ◊ÊÃÍŸ √ÿÊ¬Ê⁄UÊø ©UŒÊ⁄UË∑§⁄UáÊ
(«U) ∞‚. •Êÿ. ‚Ë. ∞.øË ©UŒ˜ÁŒc≈U
(ßU) •Êÿ∑§⁄U ∑§ÊÿŒKÊ¥Ãª¸Ã ∞∑§òÊË∑§⁄UáÊ‚¥’¥äÊË ¬˝Êà‚Ê„UŸ.
(»§) •ÊÒŒKÊÁª∑§ ÁflàÃËÿ ¬ÈŸ⁄¸UøŸÊ ◊¥«U› (BIFR)
Page 3 P.T.O.
[4170] – 24
¬˝. 4. ’°Á∑¥§ª ∑¥§¬ãÿÊ¥ø ∞∑§òÊË∑§⁄UáÊ ê„UáÊ¡ ∑§Êÿ? ’°Á∑¥§ª ∑¥§¬ãÿÊ ∑§‡ÊÊ ∞∑§ÁòÊÃ „UÊÃÊÃ? S¬c≈U
∑§⁄UÊ.
Á∑¥§flÊ
•Ê¡Ê⁄UË •ÊÁáÊ •Ê¡Ê⁄UË „UÊ™§ ÉÊÊÃ‹‹Ë ∑¥§¬ŸË ê„UáÊ¡ ∑§Êÿ? •Ê¡Ê⁄UË ∑¥§¬ŸËëÿÊ
∞∑§òÊË∑§⁄UáÊÊ‚¥’¥äÊË ∞‚. •Êÿ. ‚Ë. ∞. •¥Ãª¸Ã •ÊÒŒKÊÁª∑§ fl ÁflàÃËÿ ¬ÈŸ⁄¸UøŸÊ ◊¥«U›ÊøË
÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.

(•) ∞∑§òÊË∑§⁄UáÊ •ÊÁáÊ ÷Ê¥«Ufl‹Ë Ÿ»§Ê ∑§⁄U
(’) ’°Á∑¥§ª ∑¥§¬ŸËëÿÊ ∞∑§òÊË∑§⁄UáÊÊ‚¥’¥äÊË Á⁄U¤Ê√„¸U ’°∑§øË (RBI) ÷ÍÁ◊∑§Ê
(∑§) ∞∑§òÊË∑§⁄UáÊ ÿÊ¡Ÿ•¥Ãª¸Ã •Êÿ∑§⁄U ∑§ÊÿŒKÊ¬˝◊ÊáÊ ÃÊ≈KÊëÿÊ fl¡Êfl≈UËëÿÊ Ã⁄UÃÈŒË
(«U) ’°∑§Ã⁄U ∑¥§¬ãÿÊ
(ßU) •Êÿ∑§⁄U ∑§ÊÿŒKÊ¥Ãª¸Ã ¬˝∑§⁄UáÊ √„UË. •Êÿ. ∞. (Chapter VI A) •ŸÈ‚Ê⁄U ŸflËŸ ©UŒKÊªÊ¥ŸÊ
Á◊›áÊÊ:ÿÊ ŸçÿÊ‚¥’¥äÊË fl¡Êfl≈UË
(»§) ∞‚. •Êÿ. ‚Ë. ∞.øË ãÿÊÿ ∑§ˇÊÊ •ÊÁáÊ √ÿÊåÃË

Page 4
[4170] – 24
[4170] – 25
M. Com. (Part- II) Examination – 2012
CO-OPERATION AN4D RURAL DEVELOPMENT
Paper - III
(Co-operative Credit and Banking System)
(Annual Pattern)
Q. 1. Explain the progress of Co-operative Credit in India. State its drawbacks. [16]
OR
State the problem of credit in Rural Economy in India. Explain the role
of co-operatives in solving this problem since independence.
Q. 2. Describe the performance of District Central Co-operative Banks in [16]

Rural Credit in India.
OR
Explain the role of R.B.I. in Co-operative Credit Organization.
Q. 3. Explain the promotion and registration process of primary co-operative [16]

society. State the role of District Registrar of co-operative societies in
it.
OR
Explain the eligibility for and procedure of sanction of advances under
Integrated Rural Development Programmes.
Page 1 P.T.O.
[4170] – 25
Q. 4. Describe the progress and problems of Urban Co-operative Banks in [16]
India.
OR
Evaluate refinance linkages of NABARD with commercial banks.
Suggest measure to improve them.
Q. 5. Write notes on (any four) : [16]

(a) Land Development Banks.
(b) Priority Sectors and Co-operative Credit Organization.
(c) Bye laws of Co-operative Credit Society.
(d) Linking of Co-operative Credit with Co-operative Marketing.
(e) R.B.I. and Co-operative Credit Structure.
(f) Problem of Overdues in Credit Co-operatives.
______
Page 2
[4170] – 25

¬˝. 1. ÷Ê⁄UÃÊÃË‹ ‚„U∑§Ê⁄UË ¬Ã¬È⁄UflΔKÊøË ¬˝ªÃË S¬c≈U ∑§⁄UÊ. àÿÊø ŒÊ· ‚Ê¥ªÊ. [16]
Á∑¥§flÊ
÷Ê⁄UÃÊÃË‹ ª˝Ê◊ËáÊ •Õ¸√ÿflSÕÃË‹ ∑§¡¸¬È⁄UflΔKÊøË ‚◊SÿÊ ‚Ê¥ªÊ. SflÊ¥ÃòÿÊ¬Ê‚ÍŸ ‚„U∑§Ê⁄UË
‚¥SÕÊ¥ŸË „UË ‚Ê«UÁfláÿÊ‚ÊΔUË ¬Ê⁄U ¬Ê«U‹‹Ë ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.
¬˝. 2. ÷Ê⁄UÃÊÃË‹ ª˝Ê◊ËáÊ ¬È⁄UflΔKÊ◊äÊË‹ Á¡À„UÊ ◊äÿflÃË¸ ‚„U∑§Ê⁄UË ’°∑§Ê¥ëÿÊ ÷ÍÁ◊∑§ø fláÊ¸Ÿ ∑§⁄UÊ. [16]
Á∑¥§flÊ
‚„U∑§Ê⁄UË ¬Ã¬È⁄UflΔUÊ ‚¥ÉÊ≈UŸÃË‹ ÷Ê⁄UÃËÿ Á⁄U¤Ê√„¸U ’°∑§øË ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.
¬˝. 3. ¬˝ÊÕÁ◊∑§ ‚„U∑§Ê⁄UË ¬Ã¬È⁄UflΔUÊ ‚¥SÕëÿÊ SÕÊ¬ŸøË fl ŸÊ¥ŒáÊËøË ¬˝Á∑˝§ÿÊ S¬c≈U ∑§⁄UÊ. àÿÊ◊äÊË‹
‚„U∑§Ê⁄UË ‚¥SâÊÊ Á¡À„UÊ ÁŸ’¥äÊ∑§ÊøË ÷ÍÁ◊∑§Ê ‚Ê¥ªÊ. [16]
Á∑¥§flÊ
∞∑§ÊÁà◊∑§ ª˝Ê◊ËáÊ Áfl∑§Ê‚ ÿÊ¡Ÿ•¥Ãª¸Ã ◊¥¡Í⁄U ∑§⁄UáÿÊÃ ÿáÊÊ:ÿÊ •Áª˝◊Ê¥‚ÊΔUËøË ¬ÊòÊÃÊ fl
◊¥¡È⁄UËøË ¬Œ˜äÊÃË S¬c≈U ∑§⁄UÊ.
¬˝. 4. ÷Ê⁄UÃÊÃË‹ ŸÊª⁄UË ‚„U∑§Ê⁄UË ’°∑§Ê¥øË ¬˝ªÃË fl ‚◊SÿÊ¥ø fláÊ¸Ÿ ∑§⁄UÊ. [16]
Á∑¥§flÊ
ŸÊ’Ê«¸Uø √ÿÊ¬Ê⁄UË ’°∑§Ê¥’⁄UÊ’⁄Uø ¬ÈŸÁfl¸àÃ ¬È⁄UflΔKÊëÿÊ ŒÈ√ÿÊ¥ø ◊ÍÀÿ◊Ê¬Ÿ ∑§⁄UÊ. àÿÊ¥ëÿÊÃ
‚ÈäÊÊ⁄UáÊÊ ∑§⁄UáÿÊ‚ÊΔUË ©U¬Êÿ ‚ÈøflÊ.
Page 3 P.T.O.
[4170] – 25
¬˝. 5. Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË øÊ⁄U) — [16]

(•) ÷ÍÁfl∑§Ê‚ ’°∑§Ê
(’) ¬˝ÊäÿÊãÿ ˇÊòÊ •ÊÁáÊ ‚„U∑§Ê⁄UË ¬Ã¬È⁄UflΔUÊ ‚¥ÉÊ≈UŸ
(∑§) ‚„U∑§Ê⁄UË ¬Ã‚¥SâÊø ©U¬ÁfläÊË (Bye laws)
(«U) ‚„U∑§Ê⁄UË ¬Ã¬È⁄UflΔKÊøË ‚„U∑§Ê⁄UË Áfl¬áÊŸÊ‡ÊË ¡Ê«UáÊË
(ßU) ÷Ê⁄UÃËÿ Á⁄U¤Ê√„¸U ’°∑§ fl ‚„U∑§Ê⁄UË ¬Ã¬È⁄UflΔKÊøË ⁄UøŸÊ
(»§) ‚„U∑§Ê⁄UË ¬Ã‚¥SÕÊ¥◊äÊË‹ Õ∑§’Ê∑§ËøË ‚◊SÿÊ

Page 4
[4170] – 25
[4170] – 26
(Optional)
Paper - III
(Foreign Exchange and International Finance)
(Annual Pattern)
Q. 1. What is Foreign Exchange Market? Explain the structure of foreign

exchange market.
OR
Explain any four types of Foreign Exchange Accounts.
Q. 2. (a) Explain the features of Forward Market.
(b) What is the meaning of ‘spot rates’ in foreign exchange market?

OR
(a) What is Post - Shipment finance?
(b) Explain the mechanism and importance of Export Letter of Credit.
Q. 3. What is ‘Exchange Rate’? Explain the determinants of Exchange Rate.

OR
Explain four provisions of Foreign Exchange Management Act (FEMA),
1999.
Page 1 P.T.O.
[4170] – 26
Q. 4. What is ‘Gold Standard’? Discuss the features and weaknesses of gold
standard.
OR
Discuss the objectives and functions of Asian Development Bank
(A.D.B.).

(a) Current Account Convertibility.
(b) Bretton Woods System.
(c) Bank for International Settlements (BIS).
(d) Asian Clearing Union.
______
Page 2
[4170] – 26

¬˝. 1. ¬⁄U∑§Ëÿ ÁflÁŸ◊ÿ ’Ê¡Ê⁄U ê„UáÊ¡ ∑§Êÿ? ¬⁄U∑§Ëÿ ÁflÁŸ◊ÿ ’Ê¡Ê⁄UÊøË ‚¥⁄UøŸÊ ‚Ê¥ªÊ.
Á∑¥§flÊ
¬⁄U∑§Ëÿ ÁflÁŸ◊ÿ πÊàÿÊ¥ø ∑§ÊáÊÃ„UË øÊ⁄U ¬˝∑§Ê⁄U S¬c≈U ∑§⁄UÊ.
¬˝. 2. (•) “flÊÿŒÊ ’Ê¡Ê⁄UÊøË” flÒÁ‡Êc≈K ‚Ê¥ªÊ.

(’) ¬⁄U∑§Ëÿ ÁflÁŸ◊ÿ ’Ê¡Ê⁄UÊÃË‹ “„U¡⁄U Œ⁄U” (Spot rates) ê„UáÊ¡ ∑§Êÿ?
Á∑¥§flÊ
(•) ÷⁄UÃÊ©UàÃ⁄UU (Post-shipment) ¬Ã ê„UáÊ¡ ∑§Êÿ?
(’) ÁŸÿÊ¸Ã ¬Ã¬òÊÊ¥øË (Export letter of credit) ÿ¥òÊáÊÊ •ÊÁáÊ ◊„Uààfl S¬c≈U ∑§⁄UÊ.
¬˝. 3. “ÁflÁŸ◊ÿ Œ⁄U” ê„UáÊ¡ ∑§Êÿ? ÁflÁŸ◊ÿ Œ⁄U ÁŸÁ‡øÃ ∑§⁄UáÊÊ⁄‘U ÉÊ≈U∑§ S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
¬⁄U∑§Ëÿ ÁflÁŸ◊ÿ √ÿflSÕÊ¬Ÿ ∑§ÊÿŒÊ (FEMA) 1999 ÿÊÃË‹ øÊ⁄U Ã⁄UÃÈŒË S¬c≈U ∑§⁄UÊ.
¬˝. 4. ‚ÈfláÊ¸ ¬Á⁄U◊ÊáÊ ê„UáÊ¡ ∑§Êÿ? ‚ÈfláÊ¸ ¬Á⁄U◊ÊáÊÊøË flÒÁ‡Êc≈K •ÊÁáÊ ŒÊ·Ê¥øË øøÊ¸ ∑§⁄UÊ.
Á∑¥§flÊ
•ÊÁ‡ÊÿÊß¸U Áfl∑§Ê‚ ’°∑§øË ©UŒ˜ÁŒc≈U •ÊÁáÊ ∑§ÊÿÊZøË øøÊ¸ ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 26
¬˝. 5. Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË ŒÊŸ)U —

(•) øÊ‹Í πÊàÿÊfl⁄UË‹ ¬Á⁄UflÃ¸ŸËÿÃÊ
(’) ’˝≈UŸ flÈ«˜U‚ ¬Œ˜äÊÃË
(∑§) ’°∑§ »§ÊÚ⁄U ß¥U≈U⁄UŸÚ‡ÊŸ‹ ‚≈U‹◊¥≈U˜‚ (BIS)
(«U) •ÊÁ‡ÊÿÊß¸U fl≈UáÊÊfl› ‚¥ÉÊ (ACU)

Page 4
[4170] – 26

[4170] – 27
ADVANCED ACCOUNTING AND TAXATION
(Optional)
Paper - IV
(Research in Accounting and Case Studies)
(Annual Pattern)
Note : (i) All questions in Section I are compulsory.
(ii) Attempt any two questions from Section II.
(iii) Write the answers to both the sections in the same answer book.
(iv) Figures to the right indicate full marks.
(v) Use of non-programmable calculator is allowed.
SECTION - I
RESEARCH IN ACCOUNTING
Q. 1. What do you mean by Research and Research in Accounting? Explain [15]

different types of research in accounting.
OR
What is a Research Report? State the contents of research report in

brief.
Q. 2. What is Data Processing? Explain in brief the various steps involved [15]
in data processing.
OR
What do you mean by Interview Technique? Explain the various types

of Interviews.
Page 1 P.T.O.
[4170] – 27

(a) Advantages of Research Design
(b) Bibliography
(c) Role of Computer in Research
(d) Kinds of Hypothesis
(e) Contents of Questionnaire
SECTION - II
CASES IN ACCOUNTING
Q. 4. Comment on the following cases referring necessary sections of [25]

Income Tax Act., 1961 and Case Laws if any :
(a) As Mr. Dull Past didn’t reply the letter claiming the payment of
Tax, the ITO declared him as a defaulter.
(b) Mr. Gadkari donated Rs. 10,00,000 to the Hindu Dharma Prachar
Sabha Trust but ITO disallowed it from deduction under Chapter
VI.
(c) Eagle Ltd. borrowed loan of Rs. 45 crore to import a modern

machinery from Germany @24% interest, but the machinery was
not used during the year and hence the ITO refused to allow the
payment of interest amounting to Rs. 8.10 crores.
(d) Mr. Alibaba paid entire rent of Rs. 80,00,000 as a lease of gold
mine for 20 years and debited to the profit and loss account for
the year ended 31.03.2010.
Page 2
[4170] – 27
Q. 5. Give your comments in the following Cases : [25]

(a) The Manager of the Branch of a Bank, of which you are conducting
the audit, argues that it is not necessary for the branch auditor to
follow the “Study on Audit of the Bank” issued by the ICAI, since
that study does not have the status of a “Statement or Guidance
Note”.
(b) It is argued by the company that it need not provide depreciation

on those assets for which no rates have been prescribed under
companies Act, 1956. The AS-6 issued by the ICAI, states that
depreciation should be provided on all depreciable assets.
(c) A large amount spent on an Advertisement Campaign for a new

soft drink, has been treated as deferred revenue expenditure to
be written off in the next 5 years. You as auditor of the company
find that the campaign was not successful. The management
argues that the amount is too large to be absorbed in the current
year’s profit and loss account.
(d) Sunil, who is a member of the Institute of Chartered Accountants

of India and having a very brilliant academic record, has been
appointed, in place of you, as a Statutory Auditor by the company,
as though he does not hold a certificate of practice.
Q. 6. Assets and Liabilities as well as Income and Expenditure in respect of a [25]

Foreign Branch are translated into Indian rupees at the prevailing rates
of exchange at the end of the year. The resultant exchange differences
are carried to other liabilities account and the loss, if any, is charged to
revenue. Is this treatment correct as per the relevant accounting
standard? Explain.

Page 3
[4170] – 27
[4170] – 28
ADVANCED COST ACCOUNTING AND COST SYSTEMS
(Optional)
Paper - IV
(Research Methodology and Case Studies in Cost
Accounting)
(Annual Pattern)
(ii) Figures to the right indicate full marks.
SECTION - I
RESEARCH METHODOLOGY
Q. 1. “Research is not a mere search for truth”. Discuss this statement and [15]
state the characteristics of Research.
OR
Enumerate the Steps in Research Procedure and discuss characteristics
of a Problem.
Q. 2. Define and evaluate Sampling. What are the main features of sampling [15]
techniques?
OR
Give a sample of a synopsis of format for research proposal.
Q. 3. Write short notes on any four of the following : [20]
(a) Applications of Mean as a statistical tool for analysis of data
(b) Exploratory Research
(c) Secondary Data
(b) Observation Method of Data Collection
(e) Testing of Hypothesis
(f) Practical applications of research in Commerce and Economics
[4170] – 28 Page 1 P.T.O.

SECTION - II
CASE STUDY
Note : Attempt both the cases.
Case I [25]
Tenders were invited from reputed contractors for manufacture and
supply of 100 tanks utilizing existing manufacturing facilities with
ordinance factories. The MCL Corporation is a factory supplying
regularly to Defence, has filed a tender at a price of 2 crs. valid for 1
year. The cost parameters and the tender assumptions are given below:
Particulars Rs. in crs.
Direct Materials 70
Direct Labour outsourced for the project 20
Variable manufacturing overheads 35
Fixed manufacturing overheads 25
Expenses on inspection, trial and final passing 1
Transportation charges 1
Proof firing of armament 2
Hire charges of manufacturing facuilies at ordnance 9.5
factories
Cost of international market survey 1
(a) The MCL has already spent Rs.20 lakh on design and development.
However, its design was not approved by the Ministry of Defence,
which provided its own design at a cost of Rs. 25 lakh.
(b) To execute the contract, the company requires additional working
capital of 50 crs, for one year which can be borrowed at 20% p.a.
(c) The Ministry is willing to award this contract to the company at a
negotiated price of Rs. 1.9 cr per tank.
Give your advise.
Case II [25]
‘Cost is not the only parameter for fixation of selling price’. Do you
agree with this statement? Give arguments in support of this and against
this view quoting the contemporary example of Nano Car Price
announced by Ratan Tata even before launching the product in the
market.

Page 2
[4170] – 28
[4170] – 3
ADVANCED ACCOUNTING
Paper - I
(Advanced Accounting and Taxation)
(Annual Pattern)
(iii) Figures to the right indicates full marks.
(iv) Use of calculator is allowed.
Q. 1. Define Accounting Theory. How does accounting theory differ from

accounting practices? State the advantages of learning accounting
theory.
OR
Write short notes on (any four) :
(a) Inflation Accounting
(b) Role of Computer in Accounting
(c) Opportunity Cost Method of evaluating human assets
(d) Role of Social Cost Benefit Analysis
(e) Concept of Economic Value Added (EVA)
(f) Meanings and area covered by Environmental Accounting
Q. 2. A Ltd. acquired 8,000 shares in B Ltd. on 30th September, 1991. The

summarized Balance-Sheet of the two companies as on 31st March
1992 was as follows :
Page 1 P.T.O.
[4170] – 3
Particulars A Ltd. (Rs.) B Ltd. (Rs.)
Shares of Rs. 100 each 30,00,000 10,00,000
Capital Reserve – 5,50,000
General Reserve 3,00,000 50,000
Profit and Loss Account 3,82,000 1,80,000
Loan from B Ltd. 21,000 –
Bills payable including – 17,000
Rs. 5,000 to A Ltd.
Creditors 1,79,000 70,000
38,82,000 18,67,000
Note - A Ltd. There is contingent liability for bills discounted of Rs. 6000.
Particulars A Ltd. (Rs.) B Ltd. (Rs.)
Fixed Assets 15,00,000 14,47,000
Investment in B Ltd. at cost 17,00,000 –
Stock 4,00,000 2,00,000
Loan to A Ltd. – 20,000
Bills receivable including 12,000 –
Rs. 5,000 from B Ltd.
Debtors 2,50,000 1,80,000
Cash and Bank Balance 20,000 20,000
38,82,000 18,67,000
You are given the following information :
(1) B Ltd. made a bonus issue on 31st March 1992 of one share for
every two shares held reducing the Capital Reserve equivalently,
but the accounting effect to this has not been given in the above
Balance - Sheet.
(2) Interest receivable for the year Rs. 1,000 in respect of the loan
due by A Ltd. to B Ltd. has not been credited in the books of B
Ltd.
Page 2
[4170] – 3
(3) The credit balance in Profit and Loss Account of B Ltd. as on
1.4.1991 was Rs. 21,000.
(4) The directors decided on the date of acquisition that the fixed
assets of B Ltd. were overvalued and should be written down by
Rs. 50,000. Consequential adjustments on depreciation are to be
ignored.
Prepare the Consolidated Balance Sheet as on 31st March 1992.
Q. 3. Following are the Balance - Sheets of X Ltd. and Y Ltd. as on 31st

March 2002.
Liabilities X Ltd. Y Ltd. Assets X Ltd. Y Ltd.
Share capital 20,00,000 10,00,000 Fixed Assets 15,00,000 3,00,000
Shares of Rs. Goodwill – 1,00,000
100 each
General 15,00,000 5,00,000 Investments 2,50,000 –
Reserve
Current 15,00,000 2,00,000 Current 32,50,000 14,00,000
Liabilities
Proposed
Dividend – 1,00,000
50,00,000 18,00,000 50,00,000 18,00,000
Y Ltd. is to be absorbed by X Ltd. on the following terms :
(i) Y Ltd. declares dividend of 10% before absorption for the payment
of which it is to retain sufficient amount of cash.
(ii) The net worth of Y Ltd. is valued at Rs. 14,50,000.
(iii) The purchase consideration is satisfied by the allotment of fully
paid shares of Rs. 100 each in X Ltd.
Following further information is also to be taken into consideration :
(a) X Ltd. holds 2,500 shares in Y Ltd. at a cost of Rs. 2,00,000.
Page 3 P.T.O.
[4170] – 3
(b) The stock of Y Ltd. include items valued at Rs. 50,000 from X Ltd.
(cost to X Ltd. Rs. 37,500)
(c) The creditors of Y Ltd. include Rs. 15,000 due to X Ltd.
Show Ledger Accounts in the books of Y Ltd. and Balance - Sheet
of X Ltd. after absorption.
OR
Q. 3. The business of X Ltd. was being carried on continually at losses. The

following are the extracts from the Balance - Sheet of the company as
on 31st March 1985.
Liabilities Rs. Assets Rs.
30,000 Equity Shares of 3,00,000 Goodwill 50,000
Rs. 10 each Plant 3,00,000
2000 8% Cum. Pref. 2,00,000 Loose Tools 10,000
Shares of Rs. 100 each Debtors 2,50,000
Shares Premium 90,000 Stock 1,50,000
Unsecured Loan 50,000 Cash 10,000
(from Director) Bank 35,000
Sundry creditors 3,00,000 Profit and Loss
Outstanding expenses Account 2,05,000
(including Directors’
remuneration 20,000) 70,000
10,10,000 10,10,000
Note : Dividend on cum. pref. shares are in arrears for 3 years.

The following scheme of reconstruction has been agreed upon and duly
approved by court.
(1) Equity shares to be converted into 1,50,000 shares of Rs. 2 each.
(2) Equity shareholders to surrender to the company 90% of their
holding.
Page 4
[4170] – 3
(3) Preference share holders agree to forgo their right to arrears to

dividend in consideration of which 8% preference shares are to
be converted into 9% preference shares.
(4) Sundry creditors agree to reduce their claim by one fifth in
consideration of their getting shares of Rs. 35,000 out of the
surrendered equity shares.
(5) Directors agree to forgo the amounts due on account of unsecured
loan and directors’ remuneration.
(6) Surrendered shares not otherwise utilized to be cancelled.
(7) Assets to be reduced as under :
Goodwill by Rs. 50,000
Plant by 40,000
Tools by 8,000
Sundry Debtors by 15,000
Stock by 20,000
(8) Any surplus after meeting the losses should be utilized in writing
down the value of the plant further.
(9) Expenses of reconstruction amounted to Rs. 10,000.
(10) Further 50,000 equity shares were issued to the existing members.
The issue was fully subscribed and paid up.
(11) Authorized capital was suitably increased.
A member holding 100 equity shares opposed the scheme and his
shares were taken over by a director on payment of Rs. 1,000 as
fixed by the court.
Give journal entries for the above and also prepare resultant
Balance - Sheet of the company.
Page 5 P.T.O.
[4170] – 3
Q. 4. The following information is extracted from the books of Unlucky Ltd.

on 31st July 1983 on which date a winding-up order was made :
Particulars Rs.
Unsecured creditors 38,000
Salaries due for 5 months 2,000
Bills payable 10,600
Debtors
Good 43,000
Doubtful (estimated to produce 6200) 13,000
Bad 8,800
Bills Receivable (Good Rs. 1,000) 1,600
Bank overdraft 4,000
Land (estimated to produce 50,000) 36,000
Stock (estimated to produce 58,000) 82,000
Furniture and fixtures 8,000
Cash in hand 4,00
Estimated liabilities for Bills Discounted 6,000
Secured creditors holding first mortgage on land 40,000
Partly secured creditors holding secured 20,000
mortgage on land
Weekly wages unpaid 600
Liabilities under Workmen’s Compensation Act 1925 200
Income - tax due 800
5,000, 9% Mortgage Debentures of Rs. 10 each
interest payable to 30th June and 31st December, 50,000
paid to 30th June 1983
Page 6
[4170] – 3
Share capital
2,000 10% pref. shares of Rs. 10 each 20,000
5,000 equity shares of Rs. 10 each 50,000
General Reserve since 31st Dec. 1979 10,000
In 1979, the company earned a profit of Rs. 45,000, but thereafter

it suffered trading losses totaling Rs. 58,400. The company also suffered
a speculation loss of Rs. 5,000 during the year 1980. Excise authorities
imposed penalty of Rs. 35,000 in 1981 for evasion of tax which was
paid in 1982.
Prepare statement of Affairs and Deficiency Account.
Q. 5. Anand Roadways Ltd. was registered with the authorized capital of Rs.
10,00,000 divided in to 10,000 shares of Rs. 100 each. From the
following information prepare Operating and Profit and Loss Account
and a Balance-Sheet as on that date i.e. 31.12.2000.
Particulars Rs.
Share Capital 10,00,000
5% Debenture 5,00,000
Debenture Interest 12,500
Final Dividend paid for 1998-99 1,00,000
Motor vehicles 15,00,000
Traffic earnings 6,00,000
Insurance 75,000
Debtors 25,000
Bad debts 2,000
Drivers’ wages 40,000
Printing and stationery 4,000
Stock of fuel on 1.1.2000 40,000
Page 7 P.T.O.
[4170] – 3
Purchase of fuel 50,000

Taxes 5,000
Profit and Loss Account (credit) 4,00,000
Stock of Tyres on 1.1.2000 35,000
Purchase of Tyres 30,000
Sundry Creditors 28,500
Goodwill 6,00,000
Bills Receivable 15,000
Bills Payable 45,000
Cash at Bank 25,000
Cash in hand 15,000
Additional Information :
(1) The stock of fuel on 31.12.2000 was Rs. 30,000 and stock of tyres
was Rs. 20,000
(2) Provide Rs. 30,000 for taxation
(3) Directors propose equity dividend Rs. 1,20,000
(4) Transfer Rs. 1,50,000 to general reserve
(5) Insurance prepaid Rs. 15,000
(6) Drivers’ wages Rs. 10,000 are outstanding
(7) Depreciate motor vehicles @ 5%
(8) Provide interest on debentures for 6 months.

Page 8
[4170] – 3
[4170] – 30
(Optional)
Paper - IV
(Research Methodology and Case Study)
(Annual Pattern)
Note : (i) Section I belongs to Research Methodology and Section II belongs
to Case Study.
(ii) Section I and II both carry 50 marks each.
(iii) Figures to the right indicate full marks.
(iv) Answers to both sections should be written in the same answer book.
SECTION - I
RESEARCH METHODOLOGY
Q. 1. Define the term ‘Research’. Describe various stages in the Research [16]
Process.
OR
State the features, advantages and limitations of Questionnaire Method.
Q. 2. What is meant by Research Report? Explain the contents of Research [16]

Report.
OR
(a) Explain various types of Research (8)
(b) State qualities of a Researcher. (8)
Q. 3. Write short notes on (any three) : [18]

(a) Bibliography
(b) Importance of Hypothesis
Page 1 P.T.O.
[4170] – 30
(c) Interview Technique
(d) Random Sampling
(e) Need of Data Analysis
(f) Primary Data
SECTION - II
CASE STUDY
Q. 4. State advantages and limitation of Case Study Method. [10]

OR
State various Types of Cases.
Q. 5. Attempt any two cases from the following : [40]

(A) Case No. 1
Promise and Performance
The head of a large engineering industry was very keen to raise
production quickly because it involved a large investment which was
not yielding adequate returns. After a lot of trials and errors, when he
got frustrated, he took the advice of some friends well-versed in such
matters.
He accepted much of their advice but not about appointment of a
personnel manager. Among his suggestions there was also a
recommendation about fixing grades for various people.
The entrepreneur had earlier indicated great keenness to give
liberal grades, but when the actual time came, he gave grades which
extended only a couple of years beyond the present salaries of the senior
people.
Also while grades were fixed up and letters were issued to that
effect, no increments were given the following year as promised in the
letter.
The engineers and other executives could not remind him about
this as it would not be looked upon with favor. However some people
Page 2
[4170] – 30
did do so but to no effect. Two of the middle-level engineers /
technologists senior men were feeling uneasy due to stress and strain
but did not leave. It was a specialized industry and they would not
have easily got a job at a comparable level elsewhere.
Some Issues
(1) Why did the entrepreneur give grades?
(2) Why were the increments not given the following year, after
declaring grades?
(a) due to mistake of accounts
(b) faulty communcation
(c) something more basic
(3) Why did the seniors feel unhappy but did not leave?
(4) How would this affect in the long term :
(a) Employees’ moral
(b) Organization effectivity
(c) Production and productivity
(d) Profits.
(B) Case No. 2
Coping with Frustration
An engineering industry in a cosmopolitan city was not
running well. After much frustration, with consultation of the
people experienced in management and technology, it was set right
and substantial progress was made.
At this stage, an outsider was brought in to head the unit.
He was a retired medical practitioner in a former state.
The new head’s background (medical profession in a native
state) and of the local people did not go well together. There was
much stress and strain. Finally, things seemed to settle down.
Production improved through pressure. Previous senior people
were not happy but did not leave.
Page 3 P.T.O.
[4170] – 30
Some Issues
(1) Why did the financier bring in a medical man?
(2) Why did he not give a chance to his own men or take a professional
man from the field.
(3) Why did senior people not leave or protest more effectively?
(4) What does rise in production after such a change indicate?
(5) Why were knowledgeable people consulted earlier, and the new
head brought later?
(C) Case No. 3

Delegation
“A person well known among high government circles, business
circles as well as professional management circles was invited to wind
up a group discussion on ‘delegation’. He observed somewhat as
follows :
You know, delegation is a funny thing. I have two top executives
and I have delegated most of my work to them. I have told them not to
come to me. But they still come every now and then, and tell me, sir,
here is a matter on which I have done everything, but I would still like
you to give it a once over (have a look at it).’ Now there it is”.
“The audience consisted of high level executives and consultants
of a metropolitan city. They all laughed, and the meeting was over.”
Some Issues
(1) Why do the top executives to whom he has delegated and in whom
the delegating authority has faith, keep coming to him?
(i) They were not sure of themselves.
(ii) They feel need to safeguard themselves in case anything
goes wrong.
(2) Which of the above alternatives of the behavior of delegating
authority indicates as more likely?
(3) How often such subtle causes work under formal management
failures in the field of delegation, co-ordination or otherwise?
______
Page 4
[4170] – 30
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Áfl÷Êª 1
‚¥‡ÊÊäÊŸ ¬Œ˜äÊÃË
¬˝. 1. “‚¥‡ÊÊäÊŸ” ÿÊ ‚¥ôÊøË √ÿÊÅÿÊ ŒKÊ. ‚¥‡ÊÊäÊŸ ¬˝Á∑˝§ÿ◊äÊË‹ ÁflÁfläÊ •flSÕÊ¥ø fláÊ¸Ÿ ∑§⁄UÊ. [16]
Á∑¥§flÊ
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Á∑¥§flÊ
(•) ‚¥‡ÊÊäÊŸÊø ÁflÁfläÊ ¬˝∑§Ê⁄U S¬c≈U ∑§⁄UÊ. (8)
(’) ‚¥‡ÊÊäÊ∑§ÊøË ªÈáÊflÒÁ‡Êc≈K ‚Ê¥ªÊ. (8)
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(•) ‚¥Œ÷¸‚ø Í Ë
(’) ªÎ„UËÃ ∑Î§àÿÊø ◊„Uààfl
(∑§) ◊È‹ÊπÃ Ã¥òÊ
(«U) ‚ÊäÊÊ Ÿ◊ÍŸÊ (Random sampling)
(ßU) ÃâÿÊ¥ëÿÊ Áfl‡‹·áÊÊøË ª⁄U¡
(»§) ¬˝ÊâÊÁ◊∑§ Ãâÿ
Page 5 P.T.O.
[4170] – 30
Áfl÷Êª 2
∑§‚ S≈U«UË
¬˝. 4. ‚◊SÿÊ •èÿÊ‚ ¬Œ˜äÊÃË (Case study) ø »§ÊÿŒ •ÊÁáÊ ◊ÿÊ¸ŒÊ ‚Ê¥ªÊ. [10]
Á∑¥§flÊ
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(•) ∑§‚ ∑˝§◊Ê¥∑§ 1
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•Á÷ÿ¥Ã fl ßUÃ⁄U √ÿflSÕÊ¬∑§ ÿÊ¥ŸË ¬˝◊ÈπÊ‹Ê ÿÊ’Ê’ÃøË •ÊΔUfláÊ ÁŒ‹Ë ŸÊ„UË, ∑§Ê⁄UáÊ
flÊ…U ŒáÿÊ‚ Ÿ∑§Ê⁄Uø •¬ÁˇÊÃ „UÊÃÊ. ∑§Ê„UË¥ŸË •‡ÊË ◊ÊªáÊË ∑§‹Ë. ¬⁄¥UÃÈ ◊Ê‹∑§ÊŸ ÃË ŸÊ∑§Ê⁄U‹Ë.
ŒÊŸ ÃÊ¥ÁòÊ∑§ √ÿflSÕÊ¬∑§Ëÿ •Á÷ÿ¥Ã •SflSÕ ¤ÊÊ‹ „UÊÃ, ¬⁄¥UÃÈ àÿÊ¥ŸË ŸÊ∑§⁄UË ‚Ê«U‹Ë ŸÊ„UË.
∑§Ê⁄UáÊ „UÊ ∑§Ê⁄UπÊŸÊ ∞∑§Ê Áfl‡Ê· ÁflÁ‡Êc≈U √ÿfl‚ÊÿÊÃË‹ •‚ÀÿÊ◊È› „U ∑§◊¸øÊ⁄UË Áfl‡Ê·ôÊ
¤ÊÊ‹ „UÊÃ fl •‡ÊÊ ¬˝∑§Ê⁄UøË ŸÊ∑§⁄UË ’Ê„U⁄U ∑§ÊΔU„UË Á◊›‹ ÿÊøË àÿÊ¥ŸÊ ‡ÊÊ‡flÃË Ÿ√„UÃË.
∑§Ê„UË ◊ÈŒ˜Œ —
(1) ◊Ê‹∑§ÊŸ üÊáÊË ∑§Ê ÁŒ‹Ë?
Page 6
[4170] – 30
(2) ¬ªÊ⁄UÊøË üÊáÊË ΔU⁄UÁflÀÿÊŸ¥Ã⁄U ¬ªÊ⁄UflÊ…U ∑§Ê ÁŒ‹Ë ŸÊ„UË? ∑§Ê⁄UáÊ —

(•) Á„U‡Ê’ÊÃË‹ øÈ∑§Ê¥◊È›
(’) ‚¥Œ‡Êfl„UŸÊëÿÊ •÷ÊflÊ◊È›
(∑§) ◊È›ÊÃø flÊ…U ŒKÊÿøË Ÿ√„UÃË ê„UáÊÍŸ
(3) flÁ⁄UcΔU ∑§◊¸øÊ⁄UË •‚◊ÊäÊÊŸË „UÊÃ, ¬⁄¥UÃÈ ∑§Ê⁄UπÊãÿÊÃË‹ ŸÊ∑§⁄UË ∑§Ê ‚Ê«UÃ Ÿ√„UÃ?
(4) ÷Áflcÿ ∑§Ê›ÊÃ ÿÊøÊ πÊ‹Ë‹ ªÊc≈UË¥fl⁄U ∑§Êÿ ¬Á⁄UáÊÊ◊ „UÊáÊÊ⁄U •Ê„U —
(•) ∑§◊¸øÊ:ÿÊ¥ø ŸËÁÃäÊÒÿ¸
(’) ‚¥ÉÊ≈UŸøË ∑§Êÿ¸ˇÊ◊ÃÊ
(∑§) ©Uà¬ÊŒŸ fl ©UàåÊÊŒŸ ˇÊ◊ÃÊ
(«U) Ÿ»§Ê
(’) ∑§‚ ∑˝§◊Ê¥∑§ 2
ÁŸ⁄UÊ‡ÊøË ¤ÊÈ¥¡
∞∑§Ê ◊ÊΔKÊ ‡Ê„U⁄UÊÃ ß¥U¡ËÁŸÿÁ⁄¥Uª ˇÊòÊÊÃ •‚áÊÊ⁄UÊ ©UŒKÊªäÊ¥ŒÊ √ÿflÁSÕÃ¬áÊ øÊ‹Áfl‹Ê
¡ÊÃ Ÿ√„UÃÊ, àÿÊ◊È› ∑§Ê⁄UπÊãÿÊøÊ ◊Ê‹∑§ ÁŸ⁄UÊ‡Ê ¤ÊÊ‹Ê „UÊÃÊ. √ÿflSÕÊ¬Ÿ fl ÃÊ¥ÁòÊ∑§ ˇÊòÊÊÃË‹
ÃôÊ, √ÿÊ‚¥ªË fl •ŸÈ÷flË •‚‹ÀÿÊ √ÿÄÃË∑§«ÍUŸ ◊Ê‹∑§ÊŸ ‚À‹Ê ÉÊÃ‹Ê „UÊÃÊ •ÊÁáÊ „U›Í„U›Í
¬Á⁄UÁSÕÃË ‚ÈäÊÊ⁄U‹Ë fl ∑§Ê⁄UπÊãÿÊŸ øÊ¥ª‹Ë ¬˝ªÃË ∑§‹Ë.
¬⁄¥UÃÈ ∑§Ê⁄UπÊŸÊ øÊ¥ª‹Ê øÊ‹Í •‚ÃÊŸÊ ◊Ê‹∑§ÊŸ ∑§Ê⁄UπÊãÿÊëÿÊ ¬˝◊Èπ¬ŒË ∞∑§Ê ÁŸflÎàÃ
«UÊÚÄ≈U⁄UøË Ÿ◊áÊÍ∑§ ∑§‹Ë. „UÊ «UÊÚÄ≈U⁄U ¬ÍflË¸ëÿÊ ∞∑§Ê ‚¥SÕÊŸÊÃ flÒŒK∑§Ëÿ √ÿfl‚Êÿ ∑§⁄UËÃ „UÊÃÊ.
ÿÊ Ÿ√ÿÊ ¬˝◊ÈπÊøË ¬Ê‡fl¸÷Í◊Ë fl ∑§Ê⁄UπÊãÿÊÃË‹ ßUÃ⁄U ∑§◊¸øÊ⁄UË ÿÊ ŒÊŸ ÉÊ≈U∑§Ê¥◊äÿ
Ã»§ÊflÃ ÁŒ‚ÍŸ ÿ™§ ‹Êª‹Ë fl ∑§◊¸øÊ:ÿÊ¥øË •Ê…UÊÃÊáÊ ‚ÈM§ ¤ÊÊ‹Ë. ¬Á⁄UÁSÕÃË ‚ÈäÊÊ⁄U‹Ë •‚
flÊ≈U‹, ¬⁄¥UÃÈ •‚ ¤ÊÊ‹ ŸÊ„UË. flø¸Sfl fl ¬˝÷ÊflÊ◊È› ©Uà¬ÊŒŸ flÊ…U‹, ¬⁄¥UÃÈ flÁ⁄UcΔU ∑§◊¸øÊ⁄UË ◊ÊòÊ
•‚◊ÊäÊÊŸË „UÊÃ Ã⁄UË„UË Ã ∑§Ê⁄UπÊŸÊ ‚Ê«ÍU ‡Ê∑§‹ ŸÊ„UËÃ.
◊ÈŒ˜Œ —
(1) ∑§Ê⁄UπÊãÿÊëÿÊ ◊Ê‹∑§ÊŸ ÁŸflÎàÃ «UÊÚÄ≈U⁄UÊ¥ŸÊ ¬˝◊Èπ¬ŒË ∑§Ê Ÿ◊‹?
(2) ∑§Ê⁄UπÊãÿÊëÿÊ ¬˝◊Èπ¬ŒË ∑¥§¬ŸËÃË‹ø √ÿÄÃË‹Ê ∑§Ê ‚¥äÊË ÁŒ‹Ë ŸÊ„UË flÊ àÿÊø ˇÊòÊÊÃË‹
√ÿÊfl‚ÊÁÿ∑§ √ÿÄÃËøË ∑§Ê Ÿ◊áÊÍ∑§ ∑§‹Ë ŸÊ„UË?
(3) flÁ⁄UcΔU ∑§◊¸øÊU:ÿÊ¥ŸË ⁄ÊU¡ËŸÊ◊ ∑§Ê ÁŒ‹ ŸÊ„UËÃ? Á∑¥§flÊ •ÊáÊπË ¬Á⁄UáÊÊ◊∑§Ê⁄U∑§ ⁄UËÃËŸ
ÁŸ·äÊ ∑§Ê ∑§‹Ê ŸÊ„UË?
(4) •‡ÊÊ ¬˝∑§Ê⁄UëÿÊ ’Œ‹Ê¥◊È› ©Uà¬ÊŒŸÊ◊äÿ flÊ…Uø ¤ÊÊ‹Ë „U ∑§Êÿ ‚ÈøÁflÃ?
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(5) •ªŒË ‚ÈL§flÊÃË‹Ê √ÿflSÕÊ¬Ÿ fl ÃÊ¥ÁòÊ∑§ ˇÊòÊÊÃË‹ √ÿÄÃË¥øÊ ∑§Ê ‚À‹Ê ÉÊÃ‹Ê ª‹Ê
fl ŸflËŸ √ÿÄÃË‹Ê Ÿ¥Ã⁄U ∑§Ê •ÊáÊ‹ ª‹?
(∑§) ∑§‚ ∑˝§◊Ê¥∑§ 3
•ÁäÊ∑§Ê⁄U ¬˝ŒÊŸ
“•ÁäÊ∑§Ê⁄U ¬˝ŒÊŸ” ÿÊ Áfl·ÿÊfl⁄U ÉÊáÿÊÃ •Ê‹ÀÿÊ øøÊ¸‚òÊÊøÊ ‚◊Ê⁄UÊ¬ ∑§⁄UáÿÊ‚ÊΔUË
‚⁄U∑§Ê⁄UË fl √ÿÊ¬Ê⁄UË ˇÊòÊÊÃ Ã‚ø √ÿÊfl‚ÊÁÿ∑§ √ÿflSÕÊ¬Ÿ ˇÊòÊÊÃ ¬˝Á‚Œ˜äÊ •‚‹ÀÿÊ ∞∑§Ê
√ÿÄÃË‹Ê ÁŸ◊¥ÁòÊÃ ∑§⁄UáÿÊÃ •Ê‹ „UÊÃ. àÿÊ √ÿÄÃËŸ •Ê¬ÀÿÊ ÷Ê·áÊÊÃ πÊ‹Ë‹ ◊ÈŒ˜ŒKÊ¥øÊ
©UÀ‹π ∑§‹Ê —
““•Ê¬áÊÊ¥‚ ◊Ê„UËÃ •Ê„U ∑§Ë •ÁäÊ∑§Ê⁄U ¬˝ŒÊŸ „UË ∞∑§ ÁflÁøòÊ ªÊc≈U •Ê„U. ◊Ê¤ÿÊ∑§«U
◊Ê¤ÿÊ ÁŸÿ¥òÊáÊÊπÊ‹Ë ∑§Ê◊ ∑§⁄UáÊÊ⁄‘U ŒÊŸ ©UìÊ √ÿflSÕÊ¬∑§ •Ê„UÃ. ◊Ê¤Ê ’„ÈUÃ∑§ ∑§Ê◊ ◊Ë
àÿÊ¥ŸÊ ‚¥¬ÍáÊ¸ •ÁäÊ∑§Ê⁄U Œ™§Ÿ ÁŒ‹‹ •Ê„U. ◊Ë àÿÊ¥ŸÊ S¬c≈U¬áÊ ’¡Êfl‹ •Ê„U ∑§Ë ÿÊ’Ê’Ã
◊Ê¤ÿÊ∑§«U ¬Èã„UÊ ÁfløÊ⁄UáÿÊ‚ÊΔUË ÿáÿÊøË •Êfl‡ÿ∑§ÃÊ ŸÊ„UË. ¬⁄¥UÃÈ àÿÊ¥ŸÊ •‚ •ÁäÊ∑§Ê⁄U
•‚ÃÊŸÊ Ã flÊ⁄¥UflÊ⁄U ◊Ê¤ÿÊ∑§«U ÿÃÊÃ fl ê„UáÊÃÊÃ ∑§Ë “‚Ê„U’, ÿÊ ’Ê’Ë¥’Ê’Ã ◊Ë ‚fl¸ ∑§Ê„UË
∑§‹ •Ê„U, ¬⁄¥UÃÈ Ã⁄UË‚ÈŒ˜äÊÊ •Ê¬áÊ ÿÊfl⁄U ‡Êfl≈UøÊ „UÊÃ Á»§⁄UflÊflÊ •‚ ◊‹Ê flÊ≈UÃ.” •Ê„U ∑§Ë
ŸÊ„UË ª¥◊Ã.””
üÊÊÃ ’⁄‘Uø „UÊÃ. ÿÊ¥◊äÿ ◊ÊΔKÊ ‡Ê„U⁄UÊ¥ÃË‹ ©Uëø √ÿflSÕÊ¬∑§ fl √ÿflSÕÊ¬Ÿ ‚À‹ÊªÊ⁄U
©U¬ÁSÕÃ „UÊÃ. ‚fl¸¡áÊ „U‚‹ •ÊÁáÊ ÃË ‚÷Ê ‚¥¬‹Ë.
øø¸‚ÊΔUË ◊ÈŒ˜Œ —
(1) ©UìÊ √ÿflSÕÊ¬∑§Ê¥ŸÊ •ÁäÊ∑§Ê⁄U ¬˝ŒÊŸ ∑§M§Ÿ„UË fl •ÁäÊ∑§Ê⁄U ¬˝ŒÊŸ ∑§⁄UáÊÊ:ÿÊ¥øÊ àÿÊ¥ëÿÊfl⁄U
Áfl‡flÊ‚ •‚ÍŸ„UË Ã flÊ⁄¥UflÊ⁄U àÿÊ¥ëÿÊ∑§«U ∑§Ê ÿÃ •‚Ã?
(•) àÿÊ¥ŸÊ SflÃ—’Œ˜Œ‹ •Êà◊Áfl‡flÊ‚ Ÿ√„UÃÊ ê„UáÊÍŸ.
(’) ¡⁄U ∑§Ê„UË øÍ∑§ ¤ÊÊ‹Ë Ã⁄U SflÃ— ‚È⁄UÁˇÊÃ ⁄UÊ„UáÿÊøË ª⁄U¡ àÿÊ¥ŸÊ flÊ≈U‹Ë ê„UáÊÍŸ.
(2) fl⁄UË‹ ªÊc≈UË¥◊äÿ •ÁäÊ∑§Ê⁄U ¬˝ŒÊŸÊÃË‹ ∑§ÊáÊÃË ¬˝flÎàÃË ¬˝Ê◊ÈÅÿÊŸ ÁŒ‚ÍŸ ÿÃ?
(3) •ÁäÊ∑§Ê⁄U ¬˝ŒÊŸ, ‚◊ãflÿ fl √ÿflSÕÊ¬ŸÊëÿÊ ßUÃ⁄U ˇÊòÊÊ¥Ã √ÿflSÕÊ¬ŸÊ‹Ê •‡ÊÊ ¬˝∑§Ê⁄‘U
∑§‚ •¬ÿ‡Ê ÿÃ?

Page 8
[4170] – 30
Total No. of Questions - 3 +3] [Total No. of Printed Pages - 08
[4170] – 31
MANAGEMENT
(Optional)
Paper - IV
(Research Methodology and Case Studies)
(Annual Pattern)
Note : (i) All questions in Section I are compulsory.

(ii) Attempt any two cases in Section II.
SECTION - I
Research Methodology
Q. 1. What do you mean by Research? Explain in brief its significance in [15]
modern times.
OR
What is Research Design? Explain different steps involved in its
preparation.
Q. 2. What are the Primary Sources of Data? Explain in detail the primary [15]
sources of Data Collection.
OR
Define the term ‘Research Repot’. Explain different steps in writing
Research Report.
Page 1 P.T.O.
[4170] – 31
(a) Types of Research
(b) Questionnaire
(c) Tabulation of Data
(d) Hypothesis
(e) Random Sampling
(f) Bibliography
SECTION - II
Case Studies
Q. 1. World Trade Organization many a time is called by many people as a [25]
‘Wrong Trade Organization’. The same feeling was demonstrated by
many organizations particularly labour organizations.
It is said that it is a Wrong Trade Organization because it involved
in itself with trade which spoilt the environment and promoted
unacceptable working conditions for labourers in the poor countries.
It is felt that, World Trade Organization causes greater damage to the
global environment. The main claim of the demonstration at Seattle
was that World Trade Organization is not doing anything to ensure that
the products produced in adverse working conditions in different
countries do not enter into the stream of globally traded items. The
question is whether it is the business of World Trade Organization to
do so. Is it that the World Trade Organization should get involved itself
with the labour and environment aspects of production and trade?
There are some who argue that the effort to involve World Trade
Organization with labour and environmental aspects of trade and
production is actually a part of larger effort by some developed
countries. The obvious reason is that the poor countries have lower
production cost because of cheap labour and not very high working
conditions. This enables the poor countries to lead the global market
over the rich countries.
Page 2
[4170] – 31
If both these claims are said to be correct, then World Trade
Organization is deemed to be influenced and controlled by the wrong
people.
Discuss in detail :
(1) The basic limitations of World Trade Organization.
(2) To what extent the World Trade Organization should and can
interfere with the working conditions?
(3) Is it fair to call World Trade Organization as a Wrong Trade
Organization?
Q. 2. Mr. ‘A’, an industrialist, is the manufacturer of pens, chalks, dusters [25]

and other education materials. There has been a persistent complaint
from the customers that the chalks manufactured by him have a lot of
dust and it is troublesome to clean the board after writing. The Research
and Development division of Mr. ‘A’ came up with an innovative chalk.
These chalks are absolutely dustfree and the writing of the chalks gets
vanished automatically after certain time.
Mr. ‘A’ applied for registration of the patent for this product and
has got the patent. Subsequent to the patent granted, he continued with
the production for five years after which he stopped the production.
The reason was lack of demand because of the heavy cost of the product.
Mr. ‘B’, a college teacher, independently made research on the
similar type of chalks and came out with the same quality chalks with
much less cost. He applied for a patent which was objected to by Mr. A
on the ground that –
• Patent for the same product is registered in his name.
• The product developed by Mr. B is not an innovation but it is the
imitation of his patented product.
Page 3 P.T.O.
[4170] – 31
Mr. B claimed that –
• The product patented by Mr. A is not in use as he has stopped the
production.
• The product invented by Mr. B is different than that of Mr. A’s
product in many respects such as shape, quality, cost etc.
• Mr. B, who is a lecturer in a government college, has carried out
the research on this product as a part of his academic work.
• He wants to produce the chalks exclusively for the government
colleges.
Discuss the rights of Mr. A and Mr. B as per the provisions of the ‘Patents
Act, 1970’.
Q. 3 In an E-trade Agreement, ‘signature’ is based exclusively on asymmetric [25]

methods or techniques. It has been described as a special locked door,
which can be opened with four keys. The two keys are on every side of
the door, and each of these two keys belong to a single party. Both the
parties stand respectively on each side of the door and both of them
have different keys. One of them is co-incidental with the key possessed
by the other party, since they have agreed on the shape and notches in
the key (Public Key). However, the other party is not, and none of the
parties knows exactly, what kind of notches the other key will have.
One thing is sure that the door can only be opened when the four
keys are in the locks. Once both the parties have lodged the keys into
the locks of the door it is possible to open it and for the parties to be
sure that, they can negotiate through that open door safely without fear
that an outsider might interfere in their business.
Discuss with reference to the authentication of electronic records
using digital signatures.
______
Page 4
[4170] – 31
‚ÍøŸÊ — (1) Áfl÷Êª 1◊äÊË‹ ‚fl¸ ¬˝‡Ÿ ‚Ê«UÁfláÊ •Êfl‡ÿ∑§ •Ê„U.

(2) Áfl÷Êª 2◊äÊË‹ ∑§ÊáÊàÿÊ„UË ŒÊŸ ∑§‚‚ ‚Ê«UflÊ.
Áfl÷Êª 1
‚¥‡ÊÊäÊŸ ¬Œ˜äÊÃË‡ÊÊSòÊ
¬˝. 1. “‚¥‡ÊÊäÊŸ” ê„UáÊ¡ ∑§Êÿ? •ÊäÊÈÁŸ∑§ ∑§Ê›ÊÃË‹ ‚¥‡ÊÊäÊŸÊø ◊„Uààfl ÕÊ«UÄÿÊÃ S¬c≈U ∑§⁄UÊ. [15]
Á∑¥§flÊ
“‚¥‡ÊÊäÊŸ •Ê⁄UÊπ«UÊ” ê„UáÊ¡ ∑§Êÿ? ‚¥‡ÊÊäÊŸ •Ê⁄UÊπ«UÊ ÃÿÊ⁄U ∑§⁄UáÿÊÃË‹ ÁflÁfläÊ ≈Uå¬ S¬c≈U
∑§⁄UÊ.
¬˝. 2. ◊ÊÁ„UÃË ‚¥∑§‹ŸÊø ¬˝ÊÕÁ◊∑§ ‚˝ÊÃ ê„UáÊ¡ ∑§Êÿ? ◊ÊÁ„UÃË ‚¥∑§‹ŸÊëÿÊ ¬˝ÊÕÁ◊∑§ ‚˝ÊÃÊ¥ø [15]
Ã¬‡ÊË‹flÊ⁄U S¬c≈UË∑§⁄UáÊ ∑§⁄UÊ.
Á∑¥§flÊ
“‚¥‡ÊÊäÊŸ •„UflÊ‹” ÿÊ ‚¥ôÊøË √ÿÊÅÿÊ ŒKÊ. ‚¥‡ÊÊäÊŸ •„UflÊ‹ÊëÿÊ Á‹πÊáÊÊÃË‹ ÁflÁfläÊ
≈Uå¬ S¬c≈U ∑§⁄UÊ.
¬˝. 3. ÕÊ«UÄÿÊÃ Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË øÊ⁄U) — [20]

(•) ‚¥‡ÊÊäÊŸÊø ¬˝∑§Ê⁄U
(’) ¬˝‡ŸÊfl‹Ë
(∑§) ◊ÊÁ„UÃËø ‚Ê⁄UáÊË∑§⁄UáÊ
(«U) ªÎ„UËÃ∑Î§àÿ
(ßU) SflÒ⁄U Ÿ◊ÈŸÊ ¬Œ˜äÊÃË
(»§) ª˝¥Õ‚ÍøË
Page 5 P.T.O.
[4170] – 31
Áfl÷Êª 2
√ÿc≈UË •äÿÿŸ
¬˝. 1. •Ÿ∑§ ‹Ê∑§ “¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸ”øÊ ©UÀ‹π ’„ÈUÃ∑§ fl›Ê “øÈ∑§ËøË √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸÊ” [25]
(Wrong Trade Organisation) •‚Ê ∑§⁄UÃÊÃ. „Uø ◊Ã •Ÿ∑§ ‚¥ÉÊ≈UŸÊ¥ŸË Áfl‡Ê·Ã—
∑§Ê◊ªÊ⁄U ‚¥ÉÊ≈UŸÊ¥ŸË √ÿÄÃ ∑§‹ •Ê„U.
„UË øÈ∑§ËøË √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸÊ •Ê„U •‚ ê„U≈U‹ ¡ÊÃ, ∑§Ê⁄UáÊ ¬ÿÊ¸fl⁄UáÊÊøË „UÊŸË ∑§⁄UáÊÊ:ÿÊ
√ÿÊ¬Ê⁄UÊøÊ àÿÊ◊äÿ •¥Ã÷Ê¸fl •Ê„U •ÊÁáÊ ÁÃŸ ª⁄UË’ Œ‡ÊÊ¥◊äÊË‹ üÊÁ◊∑§Ê¥‚ÊΔUË •ÿÊÇÿ ∑§Êÿ¸
¬Á⁄UÁSÕÃË ÁŸ◊Ê¸áÊ ∑§‹Ë •Ê„U. •‚ ◊ÊŸ‹ ¡ÊÃ, ∑§Ë ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸÊ ¡ÊªÁÃ∑§
¬ÿÊ¸fl⁄UáÊÊ‹Ê »§Ê⁄U ◊ÊΔUÊ äÊÊ∑§Ê ÁŸ◊Ê¸áÊ ∑§⁄UËÃ •Ê„U. Á‚ÿÊ≈U‹ ÿÕË‹ ÁŸŒ‡Ê¸ŸÊ¥◊ÊªøË ÷ÍÁ◊∑§Ê
•‡ÊË „UÊÃË, ∑§Ë ÁflÁfläÊ Œ‡ÊÊ¥◊äÿ ¬˝ÁÃ∑Í§‹ ∑§Êÿ¸¬Á⁄UÁSÕÃËÃÍŸ ©Uà¬ÊÁŒÃ ¤ÊÊ‹ÀÿÊ flSÃÍ¥øÊ ¬˝fl‡Ê
¡ÊªÁÃ∑§ ¬ÊÃ›Ëfl⁄U „UÊáÊÊ:ÿÊ flSÃÍÁfl∑˝§ËëÿÊ ¬˝flÊ„UÊ◊äÿ „UÊ™§ Ÿÿ, ÿÊ‚ÊΔUË ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U
‚¥ÉÊ≈UŸÊ ∑§Ê„UË„UË ∑§⁄UËÃ ŸÊ„UË. ¬˝‡Ÿ •‚Ê •Ê„U, ∑§Ë „U ∑§Ê◊ ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸø •Ê„U
∑§Êÿ? ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸŸ ©Uà¬ÊŒŸ fl √ÿÊ¬Ê⁄UÊ‡ÊË ÁŸªÁ«UÃ ∑§Ê◊ªÊ⁄U fl ¬ÿÊ¸fl⁄UáÊÊëÿÊ
¬˝‡ŸÊ¥◊äÿ ‹ˇÊ ÉÊÊ‹Êfl ∑§Êÿ?
∑§Ê„UËø
¥ Ê ÿÈÁÄÃflÊŒ •‚Ê •Ê„U, ∑§Ë ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸ‹
 Ê √ÿÊ¬Ê⁄U •ÊÁáÊ ©Uà¬ÊŒŸÊ¥‡ÊË
ÁŸªÁ«UÃ ∑§Ê◊ªÊ⁄U fl ¬ÿÊ¸fl⁄UáÊÊëÿÊ ¬˝‡ŸÊ¥◊äÿ ‹ˇÊ ÉÊÊ‹áÿÊ‚ ÷Êª ¬Ê«UáÊ, „U flÊSÃÁfl∑§
¬Ê„UÃÊ ∑§Ê„UË Áfl∑§Á‚Ã Œ‡ÊÊ¥ëÿÊ √ÿÊ¬∑§ ¬˝ÿàŸÊ¥øÊ ∞∑§ ÷Êª •Ê„U. ±KÊø S¬c≈U ∑§Ê⁄UáÊ •‚
•Ê„U, ∑§Ë ª⁄UË’ Œ‡ÊÊ¥◊äÿ SflSÃ ◊¡È⁄UË •ÊÁáÊ ©UìÊ Œ¡Ê¸ëÿÊ ∑§Êÿ¸¬Á⁄UÁSÕÃËøÊ •÷Êfl ±KÊ¥◊È›
ÃÕË‹ ©Uà¬ÊŒŸÊøÊ πø¸ •ÁÃ‡Êÿ ∑§◊Ë •Ê„U. ÿÊ◊È› ª⁄UË’ Œ‡ÊÊ¥ŸÊ üÊË◊¥Ã Œ‡ÊÊ¥ëÿÊ ÃÈ‹ŸŸ
¡ÊªÁÃ∑§ ’Ê¡Ê⁄U¬ΔU◊äÿ •ÊÉÊÊ«UË ÉÊáÊ ‡ÊÄÿ •Ê„U.
„U ŒÊã„UË ÿÈÁÄÃflÊŒ ’⁄UÊ’⁄U •Ê„UÃ •‚ ê„U≈UÀÿÊ‚ ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸfl⁄U øÈ∑§ËëÿÊ
‹Ê∑§Ê¥øÊ ¬˝÷Êfl fl ÁŸÿ¥òÊáÊ •Ê„U, •‚ ◊ÊŸÊfl ‹Êª‹.
‚ÁflSÃ⁄U øøÊ¸ ∑§⁄UÊ —
(1) ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸëÿÊ ◊Í‹÷ÍÃ ◊ÿÊ¸ŒÊ;
(2) ∑§Êÿ¸¬Á⁄UÁSÕÃËëÿÊ ‚¥Œ÷Ê¸Ã ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸŸ Á∑§Ã¬Ã „USÃˇÊ¬ ∑§‹Ê ¬ÊÁ„U¡
•ÊÁáÊ ∑§M§ ‡Ê∑§‹?
(3) ¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸøÊ ©UÀ‹π “øÈ∑§ËøË √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸÊ” (Wrong Trade
Organisation) •‚Ê ∑§⁄UáÊ ‚¥ÿÈÁÄÃ∑§ •Ê„U ∑§Êÿ?
Page 6
[4170] – 31
¬˝. 2. üÊË “•” „U ¬Ÿ, π«ÍU, «US≈U⁄U fl ßUÃ⁄U ‡ÊÒˇÊÁáÊ∑§ ‚ÊÁ„UàÿÊ¥ø ©Uà¬ÊŒŸ ∑§⁄UáÊÊ⁄‘U ©UŒKÊ¡∑§ •Ê„UÃ. [25]
àÿÊ¥ŸË ©Uà¬ÊÁŒÃ ∑§‹‹ π«ÍU πÍ¬ø äÊÍ› ÁŸ◊Ê¸áÊ ∑§⁄UÃÊÃ. ¬Á⁄UáÊÊ◊Ë »§‹∑§ ‹πŸÊŸ¥Ã⁄U ¬È‚ÃÊŸÊ
Áfl‡Ê· òÊÊ‚ „UÊÃÊ, •‡ÊË ª˝Ê„U∑§Ê¥øË ‚ÊÃàÿ¬ÍáÊ¸ Ã∑˝§Ê⁄U •Ê„U. üÊË “•” ±KÊ¥ëÿÊ ‚¥‡ÊÊäÊŸ fl
Áfl∑§Ê‚ Áfl÷ÊªÊŸ ŸÊflËãÿ¬ÍáÊ¸ π«Í¥UøË ÁŸÁ◊¸ÃË ∑§‹Ë. „U π«ÍU ¬ÍáÊ¸¬áÊ äÊÍ›Áfl⁄UÁ„UÃ •Ê„UÃ •ÊÁáÊ
ÁflÁ‡Êc≈U ∑§Ê‹ÊfläÊËŸ¥Ã⁄U »§‹∑§Êfl⁄U Á‹Á„U‹‹Ê ◊¡∑Í§⁄U •Ê¬Ê•Ê¬ ¬È‚‹Ê ¡ÊÃÊ.
üÊË “•” ±KÊ¥ŸË ±KÊ ©Uà¬ÊŒŸÊëÿÊ SflÊÁ◊àfl-„UÄ∑§ÊëÿÊ ŸÊ¥ŒáÊË‚ÊΔUË •¡¸ ∑§‹Ê •ÊÁáÊ
ÃÊ àÿÊ¥ŸÊ ¬˝ÊåÃ ¤ÊÊ‹Ê. SflÊÁ◊àfl „UÄ∑§ ¬˝ÊåÃ ¤ÊÊÀÿÊŸ¥Ã⁄U àÿÊ¥ŸË ¬Êø fl·¸ „U ©UàåÊÊŒŸ øÊ‹Í
ΔUfl‹. àÿÊŸ¥Ã⁄U àÿÊ¥ŸË „U ©Uà¬ÊŒŸ ’¥Œ ∑§‹. ±KÊø ∑§Ê⁄UáÊ ê„UáÊ¡ ◊ÊΔKÊ ¬˝◊ÊáÊÊfl⁄UË‹ ©Uà¬ÊŒŸ
πøÊ¸◊È› ÁŸ◊Ê¸áÊ ¤ÊÊ‹‹Ê ◊ÊªáÊËøÊ •÷Êfl „UÊÿ.
üÊË “’” ±KÊ ◊„UÊÁflŒKÊ‹ÿËŸ Á‡ÊˇÊ∑§Ê¥ŸË SflÃ¥òÊ¬áÊ ±KÊø ¬˝∑§Ê⁄UëÿÊ π«Í¥Ufl⁄U ‚¥‡ÊÊäÊŸ
∑§‹ •ÊÁáÊ àÿÊø ªÈáÊflàÃø π«ÍU ∑§◊Ë πøÊ¸Ã Áfl∑§Á‚Ã ∑§‹. àÿÊ¥ŸË SflÊÁ◊àfl „UÄ∑§Ê‚ÊΔUË
•¡¸ ∑§‹Ê, ¬⁄¥UÃÈ àÿÊ‚ üÊË “•” ±KÊ¥ŸË πÊ‹Ë‹ ◊ÈŒ˜ŒKÊ¥ëÿÊ •ÊäÊÊ⁄‘U •ÊˇÊ¬ ÉÊÃ‹Ê -
±KÊ flSÃÍëÿÊ SflÊÁ◊àfl „UÄ∑§ÊøË ŸÊ¥ŒáÊË àÿÊ¥ëÿÊ ŸÊflÊŸ ¤ÊÊ‹‹Ë •Ê„U.
üÊË “’” ±KÊ¥ŸË Áfl∑§Á‚Ã ∑§‹‹ ©Uà¬ÊŒŸ „U ŸÊflËãÿ¬ÍáÊ¸ Ÿ‚ÍŸ ÃË àÿÊ¥ëÿÊ SflÊÁ◊àfl
„UÄ∑§ ¬˝ÊåÃ ©Uà¬ÊŒŸÊøË ŸÄ∑§‹ •Ê„U.
üÊË “’” ±KÊ¥ŸË •‚Ê ŒÊflÊ ∑§‹Ê ∑§Ë -
üÊË “•” ±KÊ¥ø SflÊÁ◊àfl „UÄ∑§ ¬˝ÊåÃ ©Uà¬ÊŒŸ „U flÊ¬⁄UÊÃ Ÿ‚ÍŸ àÿÊø ©Uà¬ÊŒŸ àÿÊ¥ŸË
’¥Œ ∑§‹‹ •Ê„U.
•Ÿ∑§ ’Ê’ÃË¥Ã, ©UŒÊ. •Ê∑§Ê⁄U, ªÈáÊflàÃÊ fl πø¸ ßUàÿÊŒË¥øÊ ÁfløÊ⁄U ∑§⁄UÃÊ üÊË “’”
±KÊ¥ŸË Áfl∑§Á‚Ã ∑§‹‹ ©Uà¬ÊŒŸ „U “•” ±KÊ¥ëÿÊ ©Uà¬ÊŒŸÊ„ÍUŸ Á÷ãŸ •Ê„U.
üÊË “’” „U ‡ÊÊ‚∑§Ëÿ ◊„UÊÁflŒKÊ‹ÿÊ◊äÿ √ÿÊÅÿÊÃÊ •Ê„UÃ. ‡ÊÒˇÊÁáÊ∑§ ∑§Ê◊ÊøÊ ÷Êª
ê„UáÊÍŸ àÿÊ¥ŸË ±KÊ ©Uà¬ÊŒŸÊfl⁄U ‚¥‡ÊÊäÊŸ ∑§‹ •Ê„U.
Ã ∑§fl› ‡ÊÊ‚∑§Ëÿ ◊„UÊÁflŒKÊ¥‚ÊΔUËø π«ÍUø ©Uà¬ÊŒŸ ∑§M§ ßUÁë¿UÃÊÃ.
SflÊÁ◊àfl „UÄ∑§ ∑§ÊÿŒÊ, 1970 (Patents Act, 1970) ëÿÊ Ã⁄UÃÈŒË¥ŸÈ‚Ê⁄U üÊË “•” fl
üÊË “’” ±KÊ¥ëÿÊ „UÄÄ∑§Ê¥Áfl·ÿË øøÊ¸ ∑§⁄UÊ.
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[4170] – 31
¬˝. 3. ßU-√ÿÊ¬Ê⁄U ∑§⁄UÊ⁄UÊ¥Ãª¸Ã “SflÊˇÊ⁄UË” (Signature) „UË »§ÄÃ ¬˝◊ÊáÊ’Œ˜äÊ ¬Œ˜äÊÃË Á∑¥§flÊ Ã¥òÊÊfl⁄U [25]
•fl‹¥’ÍŸ •Ê„U. ‚Œ⁄U SflÊˇÊ⁄UË „UË Áfl‡Ê· ∑È§‹Í¬’¥Œ Œ⁄UflÊ¡Ê ê„UáÊÍŸ S¬c≈U ∑§⁄UáÿÊÃ •Ê‹Ë
•‚ÍŸ ÃÊ Œ⁄UflÊ¡Ê øÊ⁄U øÊ√ÿÊ¥ëÿÊŒ˜flÊ⁄‘U ©UÉÊ«U‹Ê ¡Ê™§ ‡Ê∑§ÃÊ. ÿÊ Œ⁄UflÊíÿÊëÿÊ ŒÊã„UË ’Ê¡Í¥‚
¬˝àÿ∑§Ë ŒÊŸ øÊ√ÿÊ ‹ÊªÃÊÃ •ÊÁáÊ àÿÊ ŒÊŸ øÊ√ÿÊ¥¬Ò∑§Ë ∞∑§ øÊflË ∞∑§Ê ¬ˇÊÊëÿÊ ◊Ê‹∑§ËøË
•‚Ã. Œ⁄UflÊíÿÊëÿÊ ¬˝àÿ∑§ ’Ê¡Í‹Ê ŒÊã„UË ¬ˇÊ Á÷ãŸ-Á÷ãŸ øÊ√ÿÊ¥‚Ê’Ã ∑˝§◊ÊŸ ©U÷ ⁄UÊ„ÃÊÃ.
ŒÊŸ ¬ˇÊÊ¥¬Ò∑§Ë ∞∑§Ê ¬ˇÊÊëÿÊ ÃÊéÿÊÃ ÿÊªÊÿÊªÊŸ ŒÈ‚:ÿÊ ¬ˇÊÊøË øÊflË ÿ™§ ‡Ê∑§Ã, ∑§Ë
íÿÊŒ˜flÊ⁄‘U Ã àÿÊ øÊflËëÿÊ •Ê∑§Ê⁄U •ÊÁáÊ πÊøÊ ‚¥’¥ÁäÊÃ øÊflËëÿÊ •Ê„UÃ (¡ŸÃøË øÊflË)
•‚ ◊Êãÿ ∑§⁄UÃÊÃ. ¬⁄¥UÃÈ ŒÈ‚:ÿÊ •ª⁄U •ãÿ ∑§ÊáÊàÿÊ„UË ¬ˇÊÊ‹Ê ŒÈ‚:ÿÊ øÊflË‹Ê ∑§ÊáÊàÿÊ
¬˝∑§Ê⁄UëÿÊ πÊøÊ •Ê„UÃ „U ◊Ê„ËUÃ Ÿ‚Ã. ÃÕÊÁ¬, „U ◊ÊòÊ ÁŸÁ‡øÃ •Ê„U, ∑§Ë ¡Ê¬ÿZÃ ÿÊÇÿ àÿÊ
øÊ⁄U øÊ√ÿÊ Œ⁄UflÊíÿÊëÿÊ ∑È§‹¬Ê‹Ê ‹ÊflÀÿÊ ¡ÊáÊÊ⁄U ŸÊ„UËÃ, ÃÊ¬ÿZÃ Œ⁄UflÊ¡Ê ©UÉÊ«U‹Ê ¡ÊáÊÊ⁄U
ŸÊ„UË. ∞∑§ŒÊ ŒÊã„UË ¬ˇÊ •Ê¬•Ê¬ÀÿÊ øÊ√ÿÊ Œ⁄UflÊíÿÊëÿÊ ∑È§‹¬Ê‹Ê ‹ÊflÍŸ ÃÊ ©UÉÊ«U‹Ê
¡Êß¸U‹ ÿÊøË ‡ÊÊ‡flÃË Œ‡Ê¸ÁflÃÊÃ. àÿÊŸ¥Ã⁄U Ã Œ⁄UflÊ¡Ê ‚È⁄UÁˇÊÃ •ÊÁáÊ ∑§ÊáÊàÿÊ„UË ÷ÿÊÁ‡ÊflÊÿ
©UÉÊ«UŸÍ √ÿfl‚ÊÿÊ‚¥’ä¥ ÊË ’Ê‹áÊË ∑§⁄UÃÊÃ, ∑§Ë ÿÊ ¬˝∑§Ê⁄UëÿÊ àÿÊ¥ëÿÊ ’Ê‹áÿÊ¥◊äÿ ’Ê±K √ÿÄÃËøÊ
„USÃˇÊ¬ „UÊáÊÊ⁄U ŸÊ„UË.
ßU‹Ä≈˛UÊÚÁŸ∑§ ∑§ÊªŒ¬òÊÊ¥ëÿÊ •ÁäÊ∑Î§ÃÃëÿÊ ‚¥Œ÷Ê¸Ÿ Œ‡Ê◊‹fl (Digital) SflÊˇÊ:ÿÊ¥øÊ •fl‹¥’
∑§M§Ÿ øøÊ¸ ∑§⁄UÊ.

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[4170] – 31
[4170] – 32
CO-OPERATION AND RURAL DEVELOPMENT
(Optional)
Paper - IV
(Research Methodology and Case Studies)
(Annual Pattern)
Note : (i) Section I belongs to Research Methodology and Section II belongs to

Case Studies.
(ii) Section I and II carry 50 marks each.
(iv) Answers to both sections should be written in the same answer
book.
SECTION - I
(Research Methodology)
Q. 1. Explain the various steps involved in preparing the Research Design. [16]
OR
What is Questionnaire? What points should be considered while
formulating the questionnaires?
Q. 2. Define the term ‘Interview’. Explain the advantages and disadvantages [16]
of interview method.
OR
What is meant by Analysis of Data? Explain the main characteristics of
analysis of data.
Page 1 P.T.O.
[4170] – 32
Q. 3. Write notes on any three of the following : [18]
(a) Importance of observation method.
(b) Testing of Hypotheses.
(c) Role of Research Design and Social Research.
(d) Types of Report.
(e) Size of Sample.
SECTION - II
(Case Study)
Q. 4. What points should be taken into consideration while making analysis [10]
of cases by research students?
OR
Write notes on :
(a) Importance of case study method.
(b) General guidelines of case study method.
Q. 5. Answer the following cases : [20]

Case - 1
Shri Prakash Mane is the President of the fast growing Pune Urban
Co-operative Bank. The bank is well established and professionally
managed by a team of directors. The bank has its H.O. in Pune and has
55 branches spread over in suburban Pune and three other commercial
cities of Maharashtra.
One morning Shri. Prakash Mane received a report form his
Director of Marketing, Shri. Avinash Rane, focussing on the strategies
of using electronic banking system and automatic teller machines
adopted by their direct competitors to broaden their business coverage.
Prakash Mane called Avinash Rane for personal meeting about how to
respond to this challenge. Avinash Rane come prepared with a detailed
report outlining the infrastructure needed for raising an electronic
Page 2
[4170] – 32
banking system. During the meeting Avinash Rane said to his boss :
“Sir, very soon almost all the banks in India will be forced to develop
their systems so as to retain their market share. Our bank cannot ignore
this fact either and now is the time to decide whether we would like to
be early leaders or to follow others at a later stage”.
At the end of the meeting Prakash Mane was convinced that the
best strategy would be to become early leaders and consolidate the
position later. He decided that he would take up this plan for further
discussion at the board meeting scheduled during the next week. He
sent a copy of his plan to Shri. Hemant Kadam, Vice President (Branch
Operations) asking for his comments.
After three days, Mr. Mane received a call from Shri. Kadam in
which he said, “Dear Prakash, I have read your proposal carefully. I
agree that agressive consumer lead banking which you initiated and
worked upon throughout has been the reason behind our growth. I also
agree with the recommendations of Avinash Rane and feel that our
competitors would gain an advantage over us with their initiative.
“However, one basic problem which I see in going further with
this discussion is that we may have to reduce our manpower after we
install ATMs. We will have to retrench a large number of people, because
we will not be able to accommodate all of them in alternate jobs. Once
we start retrenchment our other people will also be scared.
“Secondly, as the Vice President of Branch Operations, I have to
work with branch employees. They are our frontline, first contact staff
with our customers. Any unhappiness or insecurity among them will
ultimately affect our standards of personalized customer service. I
wonder how they would feel when they see their colleagues being out
of job and their work taken over by a machine.”
The meeting ended, but Mr. Prakash Mane, the Bank’s President
continued to think about the whole situation. He could not decide his
stand on the issue and began to analyze the whole situation all over
again.
Page 3 P.T.O.
[4170] – 32
Review Questions :
1. In terms of the decision - making process at the Board of Director’s
level, analyze the situation and the various influences working
on it.
2. Outline the strengths and weaknesses of the proposed automation
plan. Discuss the factors that can tilt the decision in favors of the
plan.
Case - 2
A leading State Co-op Bank, with its head office, five regional [20]
offices and 30 branches at district places, working with about 2000
employees, is located in the state’s capital. Shri. Anil Patil, M.D. of the
bank once voiced an idea of setting up a staff training centre in the
bank’s H.O. The idea soon become a topic of discussion – should we
set up such a centre or continue to rely on external training agencies.
The M.D. had even visualized the hiring out of the training services
of the bank appointed faculty to other cooperative banks, so as to make
the training centre a profit making unit.
Within the Bank, Shri. Shinde, the bank’s Executive Director in
charge of HRM and who was responsible for the training of the
employees, though in favour of the idea, however, wondered whether
his department should be run as the peripheral business activity of the
bank or should it concentrate exclusively on the training of their own
employees.
Review Questions :
(1) Should the bank set up its own training centre or continue to rely
on already exiting external training agencies?
(2) Should the bank use its own training centre to train the employees
of other cooperative banks?
______
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[4170] – 32
‚ÍøŸÊ — (1) Áfl÷Êª-1 ‚¥‡ÊÊäÊŸ ¬Œ˜äÊÃË‡ÊË ÁŸªÁ«UÃ •Ê„U fl Áfl÷Êª-2 ∑§‚ S≈U«UË‡ÊË ‚¥’¥ÁäÊÃ
•Ê„U.
(2) Áfl÷Êª-1 fl Áfl÷Êª-2 ¬˝àÿ∑§Ë 50 ªÈáÊÊ¥ø •Ê„UÃ.
(4) ŒÊã„UË Áfl÷ÊªÊ¥øË ©UàÃ⁄‘U ∞∑§Êø ©UàÃ⁄U¬ÁòÊ∑§Ã Á‹„UÊflËÃ.
Áfl÷Êª - 1
‚¥‡ÊÊäÊŸ ¬Œ˜äÊÃË
¬˝. 1. ‚¥‡ÊÊäÊŸ •Ê⁄UÊπ«UÊ ÃÿÊ⁄U ∑§⁄UÃÊŸÊ àÿÊÃ ‚◊ÊÁflc≈U „UÊáÊÊ:ÿÊ ÁflÁfläÊ ¬Êÿ:ÿÊ S¬c≈U ∑§⁄UÊ. [16]
Á∑¥§flÊ
¬˝‡ŸÊfl‹Ë ê„UáÊ¡ ∑§Êÿ? ¬˝‡ŸÊfl‹Ë ÃÿÊ⁄U ∑§⁄UÃÊŸÊ ∑§ÊáÊÃ ◊ÈŒ˜Œ ÁfløÊ⁄UÊÃ ÉÊÃ‹ ¬ÊÁ„U¡Ã?
¬˝. 2. “◊È‹ÊπÃ” ÿÊ ‚¥ôÊøË √ÿÊÅÿÊ ŒKÊ. ◊È‹ÊπÃ ¬Œ˜äÊÃËø »§ÊÿŒ •ÊÁáÊ ÃÊ≈U S¬c≈U ∑§⁄UÊ. [16]
Á∑¥§flÊ
ÃâÿÊ¥ø Áfl‡‹·áÊ ê„UáÊ¡ ∑§Êÿ? Ãâÿ Áfl‡‹·áÊÊøË ¬˝◊Èπ flÒÁ‡Êc≈K S¬c≈U ∑§⁄UÊ.
¬˝. 3. πÊ‹Ë‹¬Ò∑§Ë ∑§ÊáÊàÿÊ„UË ÃËŸfl⁄U Á≈U¬Ê Á‹„UÊ — [18]

(•) ÁŸ⁄UËˇÊáÊ ¬Œ˜äÊÃËø ◊„Uààfl
(’) ªÎ„ËUÃ∑§Ê¥øË ¬«UÃÊ›áÊË
(∑§) ‚¥‡ÊÊäÊŸ •Ê⁄UÊπ«KÊøË ÷ÍÁ◊∑§Ê fl ‚Ê◊ÊÁ¡∑§ ‚¥‡ÊÊäÊŸ
(«U) •„UflÊ‹Êø ¬˝∑§Ê⁄U
(ßU) Ÿ◊ÈãÿÊøÊ •Ê∑§Ê⁄U
Page 5 P.T.O.
[4170] – 32
Áfl÷Êª - 2
∑§‚ S≈U«UË
¬˝. 4. ‚¥‡ÊÊäÊ∑§ ÁflŒKÊâÿÊZŸË ∑§‚ø Áfl‡‹·áÊ ∑§⁄UËÃ •‚ÃÊŸÊ ∑§ÊáÊÃ ◊ÈŒ˜Œ ÁfløÊ⁄UÊÃ ÉÿÊflÃ? [10]
Á∑¥§flÊ
(•) ∑§‚ S≈U«UË ¬Œ˜äÊÃËø ◊„Uààfl
(’) ∑§‚ S≈U«UË ¬Œ˜äÊÃËøË ‚fl¸‚Ê◊Êãÿ ◊Êª¸Œ‡Ê¸∑§ Ãààfl
¬˝. 5. πÊ‹Ë‹ ∑§‚‚øË ©UàÃ⁄‘U ŒKÊ — [20]

∑§‚ - 1
flªÊŸ flÊ…UáÊÊ:ÿÊ, ©UàÃ◊ ⁄UËÃËŸ SÕÊÁ¬Ã ∑§‹ÀÿÊ fl ‚¥øÊ‹∑§Ê¥ëÿÊ ≈UË◊Ÿ √ÿÊfl‚ÊÁÿ∑§
ŒÎc≈KÊ øÊ‹Áfl‹ÀÿÊ ¬ÈáÊ ŸÊª⁄UË ‚„U∑§Ê⁄UË ’°∑§ø üÊË ¬˝∑§Ê‡Ê ◊ÊŸ „U •äÿˇÊ •Ê„UÃ. ’°∑§ø
◊ÈÅÿ ∑§ÊÿÊ¸‹ÿ ¬ÈáÿÊÃ •‚ÍŸ ÁÃëÿÊ 55 ‡ÊÊπÊ ¬ÈáÿÊëÿÊ ©U¬Ÿª⁄UÊ¥◊äÿ fl ◊„UÊ⁄UÊc≈˛UÊëÿÊ ÃËŸ
√ÿÊ¬Ê⁄UË ‡Ê„U⁄UÊ¥◊äÿ ¬‚⁄U‹ÀÿÊ •Ê„UÃ.
∞∑§ ÁŒfl‡ÊË üÊË ¬˝∑§Ê‡Ê ◊ÊŸ ÿÊ¥ŸÊ Áfl¬áÊŸ ‚¥øÊ‹∑§Ê¥∑§«ÍUŸ ∞∑§ •„UflÊ‹ ¬˝ÊåÃ ¤ÊÊ‹Ê.
àÿÊÃ üÊË •ÁflŸÊ‡Ê ⁄UÊáÊ ÿÊ¥ŸË àÿÊ¥ëÿÊ S¬äÊ¸∑§Ê¥ŸË àÿÊ¥øÊ √ÿfl‚Êÿ flÊ…UÁfláÿÊ‚ÊΔUË ßU‹Ä≈U˛ÊÚÁŸ∑§
’°Á∑¥§ª ¬Œ˜äÊÃ fl •ÊÚ≈UÊ◊ÚÁ≈U∑§ ≈U‹⁄U ◊Á‡ÊŸëÿÊ flÊ¬⁄UÊëÿÊ √ÿÍ„U⁄UøŸfl⁄U ¬˝∑§Ê‡Ê¤ÊÊÃ ≈UÊ∑§‹Ê. ÿÊ
•Ê√„UÊŸÊ‹Ê ¬˝ÁÃ‚ÊŒ ŒáÿÊ‚ÊΔUË ¬˝∑§Ê‡Ê ◊ÊŸ ÿÊ¥ŸË •ÁflŸÊ‡Ê ⁄UÊáÊ ÿÊ¥ŸÊ πÊ¡ªË ’ÒΔU∑§Ë‚ÊΔUË
’Ê‹Êfl‹. ßU‹Ä ≈˛UÊÁÚ Ÿ∑§ ’°Á∑¥§ª ¬Œ˜äÊÃ ©U÷Ë ∑§⁄UáÿÊ‚ÊΔUË •Êfl‡ÿ∑§ •‚áÊÊ:ÿÊ ¬ÊÿÊ÷ÍÃ ‚ÈÁfläÊÊ¥øÊ
‚πÊ‹ •„UflÊ‹ ÃÿÊ⁄U ∑§M§Ÿ •ÁflŸÊ‡Ê ⁄UÊáÊ ’ÒΔU∑§Ë‹Ê •Ê‹. ’ÒΔU∑§ ‚ÈM§ •‚ÃÊŸÊ •ÁflŸÊ‡Ê
⁄UÊáÊ ÿÊ¥ŸË •äÿˇÊÊ¥ŸÊ ‚Ê¥ÁªÃ‹ ∑§Ë, ““◊„UÊŒÿ, ‚fl¸ø ’°∑§Ê¥ŸÊ •Ê¬‹Ê ’Ê¡Ê⁄U¬ΔUÃË‹ Á„US‚Ê
∑§Êÿ◊ ΔUfláÿÊ‚ÊΔUË ‹fl∑§⁄Uø •Ê¬ÀÿÊ ’°Á∑¥§ª ¬Œ˜äÊÃË◊äÿ ‚ÈäÊÊ⁄UáÊÊ ∑§⁄UÊflËø ‹Êª‹. „UË
¬Á⁄UÁSÕÃË •Ê¬‹Ë ’°∑§„UË ≈UÊ›Í ‡Ê∑§Ã ŸÊ„UË. •ÊÃÊ „U ΔU⁄UÁfláÿÊøË fl› •Ê‹Ë •Ê„U, ∑§Ë •Ê¬áÊ
ÿÊ ‚¥Œ÷Ê¸Ã •ÊÉÊÊ«UËfl⁄U ⁄UÊ„UÊÿø ∑§Ë Ÿ¥Ã⁄UëÿÊ ∑§Ê›ÊÃ ŒÈ‚:ÿÊ¥ø •ŸÈ∑§⁄UáÊ ∑§⁄UÊÿø.””
’ÒΔU∑§ËëÿÊ ‡Êfl≈UË ¬˝∑§Ê‡Ê ◊ÊŸ ÿÊ¥ŸÊ πÊòÊË ¬≈U‹Ë fl •ÊÉÊÊ«UËfl⁄U ⁄UÊ„UÊáÊ „UËø øÊ¥ª‹Ë
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[4170] – 32
√ÿÍ„U⁄UøŸÊ àÿÊ¥ŸË ◊Êãÿ ∑§‹Ë fl Ÿ¥Ã⁄U ¬Á⁄UÁSÕÃËfl⁄U ÁŸÿ¥òÊáÊ Á◊›ÁfláÿÊø ΔU⁄UÁfl‹. ÿÊ ÿÊ¡Ÿfl⁄U
¬È…UË‹ øøÊ¸ ∑§⁄UáÿÊ‚ÊΔUË ¬È…UË‹ •ÊΔUfl«KÊÃ „UÊáÊÊ:ÿÊ ‚¥øÊ‹∑§ ◊¥«U›ÊëÿÊ ’ÒΔU∑§ËÃ ÃË
◊Ê¥«UáÿÊø ΔU⁄UÁfl‹. UàÿÊ¥ŸË ÿÊ ÿÊ¡ŸøË ∞∑§ ¬˝Ã üÊË „U◊¥Ã ∑§Œ◊, ©U¬ÊäÿˇÊ (‡ÊÊπÊ-√ÿfl„UÊ⁄U)
àÿÊ¥ø ◊Ã ¬˝ŒÁ‡Ê¸Ã ∑§⁄UáÿÊ‚ÊΔUË ¬ÊΔUÁfl‹Ë.
ÃËŸ ÁŒfl‚Ê¥Ÿ¥Ã⁄U üÊË ∑§Œ◊ ÿÊ¥ëÿÊ∑§«ÍUŸ ©UàÃ⁄U ¬˝ÊåÃ ¤ÊÊ‹. àÿÊÃ àÿÊ¥ŸË ê„U≈U‹ „UÊÃ ∑§Ë,
““Á¬˝ÿ ¬˝∑§Ê‡Ê, ◊Ë ÃÈ◊øÊ ¬˝SÃÊfl ∑§Ê›¡Ë¬Ífl¸∑§ flÊø‹Ê •Ê„U. ÃÈ◊ëÿÊ •Ê∑˝§◊∑§ ª˝Ê„U∑§ ’°Á∑¥§ª
‚fl◊È› fl àÿÊ ÿÊ¡Ÿfl⁄U ¬ÍáÊ¸¬áÊ ∑§Ê◊ ∑§ÀÿÊŸø •Ê¬‹Ê Áfl∑§Ê‚ „UÊÃ •Ê„U ÿÊ’Ê’Ã ◊Ë
‚„U◊Ã •Ê„U. ◊Ë, •ÁflŸÊ‡Ê ⁄UÊáÊ ÿÊ¥ŸË ∑§‹ÀÿÊ Á‡Ê»§Ê⁄U‡ÊË¥‡ÊË„UË ‚„U◊Ã •Ê„U. ∑§Ê⁄UáÊ ◊‹Ê
•‚ flÊ≈UÃ, ∑§Ë S¬äÊ¸∑§Ê¥ŸË ÿÊ’Ê’Ã ÉÊÃ‹ÀÿÊ ¬È…UÊ∑§Ê⁄UÊŸ àÿÊ¥ŸÊ •Ê¬ÀÿÊ¬ˇÊÊ ¡ÊSÃ »§ÊÿŒÊ
Á◊›‹.
““„UË øøÊ¸ ‚ÈM§ •‚ÃÊŸÊø ∞∑§ ◊Í› ¬˝‡Ÿ ©U÷Ê ⁄UÊ„UÃÊ ∑§Ë, ATMs øË ÁŸÁ◊¸ÃË
∑§ÀÿÊ◊È› ◊ŸÈcÿ’› ∑§◊Ë ∑§⁄UÊfl ‹Êª‹. •Ê¬ÀÿÊ‹Ê ◊ÊΔKÊ ¬˝◊ÊáÊÊfl⁄U ‹Ê∑§Ê¥ŸÊ ŸÊ∑§⁄UËflM§Ÿ
∑§Ê…UÊfl ‹Êª‹, ∑§Ê⁄UáÊ •Ê¬áÊ àÿÊ¥ŸÊ ßUÃ⁄UòÊ ∑È§ΔU„UË ‚Ê◊ÊflÍ ‡Ê∑§áÊÊ⁄U ŸÊ„UË. •Ê¬áÊ ∞∑§ŒÊ
∑§Ê◊ªÊ⁄U ∑§¬ÊÃ ‚ÈM§ ∑§ÀÿÊŸ¥Ã⁄U ßUÃ⁄U ∑§Ê◊ªÊ⁄U / ŸÊ∑§⁄UŒÊ⁄‚ÈŒ˜äÊÊU ÉÊÊ’⁄UÃË‹.
““ŒÈ‚⁄‘U •‚, ∑§Ë ‡ÊÊπÊ-√ÿfl„UÊ⁄UÊ¥øÊ ©U¬ÊäÿˇÊ ê„UáÊÍŸ ◊‹Ê ‡ÊÊπÊ ∑§◊¸øÊ:ÿÊ¥’⁄UÊ’⁄U
∑§Ê◊ ∑§⁄UÊfl ‹ÊªáÊÊ⁄U •Ê„U. Ã •Ê◊ø ª˝Ê„U∑§Ê¥‡ÊË ¬˝Õ◊ ‚¥’¥äÊ ÿáÊÊ⁄‘U ¬Á„UÀÿÊ »§›ËÃË‹
∑§◊¸øÊ⁄UË •Ê„UÃ. àÿÊ¥ø ŒÈ—π fl •‚È⁄UÁˇÊÃÃÊ √ÿÁÄÃªÃ ª˝Ê„U∑§ ‚flfl⁄U ¬Á⁄UáÊÊ◊ ∑§⁄UË‹. àÿÊ¥ëÿÊ
‚„U∑§Ê:ÿÊ¥ëÿÊ ŸÊ∑§:ÿÊ ¡ÊÃ •‚ÃÊŸÊ •ÊÁáÊ àÿÊ¥ø ∑§Ê◊ ◊‡ÊËŸ ∑§⁄UËÃ •‚ÃÊŸÊ àÿÊ¥ŸÊ ∑§Êÿ
flÊ≈U‹ ÿÊÁfl·ÿË ◊ÊòÊ •Ê‡øÿ¸ flÊ≈UÃ.””
’ÒΔU∑§ ‚¥¬‹Ë Ã⁄UË ¬˝∑§Ê‡Ê ◊ÊŸ, ’°∑§ø •äÿˇÊ ÿÊ ‚¥¬ÍáÊ¸ ÁSÕÃËfl⁄U ÁfløÊ⁄U ∑§M§ ‹Êª‹. ÿÊ
¬˝‡ŸÊfl⁄U Ã àÿÊ¥øË ’Ê¡Í ÁŸÁ‡øÃ ∑§M§ ‡Ê∑§‹ ŸÊ„UËÃ •ÊÁáÊ àÿÊ¥ŸË ¬Èã„UÊ ‚¥¬ÍáÊ¸ ¬Á⁄UÁSÕÃËø
Áfl‡‹·áÊ ∑§⁄UáÿÊ‚ ‚ÈL§flÊÃ ∑§‹Ë.
•Ê…UÊflÊ ¬˝‡Ÿ —
(1) ‚¥øÊ‹∑§ ◊¥«U›ÊëÿÊ SÃ⁄UÊfl⁄U ÁŸáÊ¸ÿ ÉÊáÿÊëÿÊ ¬˝Á∑˝§ÿÃ ¬Á⁄UÁSÕÃËø fl àÿÊfl⁄U ¬˝÷Êfl
≈UÊ∑§áÊÊ:ÿÊ ÁflÁfläÊ ÉÊ≈U∑§Ê¥ø Áfl‡‹·áÊ ∑§⁄UÊ.
(2) ¬˝SÃÊÁflÃ Sflÿ¥øÊÁ‹∑§Ë∑§⁄UáÊÊëÿÊ ÿÊ¡ŸøË ’‹SÕÊŸ fl ©UáÊËflÊ¥øË M§¬⁄‘U·Ê ‚Ê¥ªÍŸ
ÿÊ¡ŸëÿÊ •ŸÈ∑Í§‹ ’Ê¡ÍŸ ÁŸáÊ¸ÿ ¤ÊÈ∑§fláÊÊ:ÿÊ ÉÊ≈U∑§Ê¥øË øøÊ¸ ∑§⁄UÊ. [20]
Page 7 P.T.O.
[4170] – 32
∑§‚ - 2 [20]
∞∑§ •ÊÉÊÊ«UËøË ⁄UÊíÿ ‚„U∑§Ê⁄UË ’°∑§ •‚ÍŸ Á¡ø ◊ÈÅÿ ∑§ÊÿÊ¸‹ÿ, ¬Êø ¬˝ÊŒÁ‡Ê∑§
∑§ÊÿÊ¸‹ÿ •ÊÁáÊ 30 ‡ÊÊπÊ Á¡À±KÊëÿÊ ÁΔU∑§ÊáÊË •Ê„UÃ; Ã‚ø àÿÊ¥ø 2000 ∑§◊¸øÊ⁄UË •‚ÍŸ
„UË ’°∑§ ⁄UÊíÿÊëÿÊ ⁄UÊ¡äÊÊŸËëÿÊ ÁΔU∑§ÊáÊË •Ê„U. üÊË •ÁŸ‹ ¬Ê≈UË‹ „U ’°∑§ø √ÿflSÕÊ¬∑§Ëÿ
‚¥øÊ‹∑§ •‚ÍŸ àÿÊ¥ŸË ’°∑§ëÿÊ ◊ÈÅÿ ∑§ÊÿÊ¸‹ÿÊÃ ∑§◊¸øÊ⁄UË ¬˝Á‡ÊˇÊáÊ Áfl÷Êª ‚ÈM§ ∑§⁄UáÿÊøË
∑§À¬ŸÊ ◊Ê¥«U‹Ë. ‚Œ⁄U ∑§À¬ŸÊ ‹ªøø øø¸øÊ ∞∑§ Áfl·ÿ ¤ÊÊ‹Ë, ∑§Ë ’°∑§Ã ¬˝Á‡ÊˇÊáÊ Áfl÷Êª
‚ÈM§ ∑§⁄UÊflÊ ∑§Ë Ÿ„U◊ËëÿÊ ’Ê„U⁄UëÿÊ ¬˝Á‡ÊˇÊáÊ ∞¡ã‚Ë¡fl⁄U •fl‹¥’ÍŸ ⁄ÊU„UÊfl.
¬˝Á‡ÊˇÊáÊ Áfl÷ÊªÊÃ ÁŸÿÈÄÃ ∑§‹ÀÿÊ Á‡ÊˇÊ∑§Ê¥øË ‚flÊ ßUÃ⁄U ‚„U∑§Ê⁄UË ’°∑§Ê¥ŸÊ ÷Ê«U
ÃààflÊfl⁄U Œ™§Ÿ ¬˝Á‡ÊˇÊáÊ Áfl÷Êª „UÊ ’°∑§øø Ÿ»§Ê Á◊›ÁfláÊÊ⁄‘U ∑¥§Œ˝ •‚Êfl •‡ÊË ∑§À¬ŸÊ
’°∑§ëÿÊ √ÿflSÕÊ¬∑§Ëÿ ‚¥øÊ‹∑§Ê¥øË •Ê„U.
üÊË Á‡Ê¥Œ „U ’°∑§ø ∑§Êÿ¸∑§Ê⁄UË ‚¥øÊ‹∑§ •‚ÍŸ ’°∑§ëÿÊ ◊ÊŸfl ‚¥‚ÊäÊŸ √ÿflSÕÊ¬ŸÊø
¬˝◊Èπ •Ê„UÃ •ÊÁáÊ àÿÊ¥ëÿÊfl⁄U ◊ŸÈcÿ’› ¬˝Á‡ÊˇÊáÊÊøË ¡’Ê’ŒÊ⁄UË •Ê„U. àÿÊ¥øË ‚Œ⁄U ∑§À¬Ÿ‹Ê
•ŸÈ∑Í§‹ÃÊ •‚‹Ë Ã⁄UË àÿÊ¥ŸË •Ê‡øÿ¸ √ÿÄÃ ∑§‹, ∑§Ë àÿÊ¥ëÿÊ Áfl÷ÊªÊŸ „UÊ ’°∑§øÊ Áfl‡Ê·
√ÿÊfl‚ÊÁÿ∑§ ©U¬∑˝§◊ øÊ‹flÊflÊ ∑§Ë àÿÊ¥ëÿÊ Áfl÷ÊªÊŸ ∑§fl› SflÃ—ëÿÊ ∑§◊¸øÊ:ÿÊ¥ŸÊ ¬˝Á‡ÊˇÊáÊ
ŒáÿÊfl⁄U ‹ˇÊ ∑¥§ÁŒ˝Ã ∑§⁄UÊfl.
•Ê…UÊflÊ ¬˝‡Ÿ —
(•) ’°∑§Ÿ SflÃ—ø ¬˝Á‡ÊˇÊáÊ ∑¥§Œ˝ ‚ÈM§ ∑§⁄UÊfl ∑§Ë ‚äÿÊ ¬˝øÁ‹Ã •‚‹‹Ë ’Ê„U⁄UëÿÊ ¬˝Á‡ÊˇÊáÊ
∞¡ã‚Ë¥øË ◊ŒÃ ÉÊáÿÊøË ¬Œ˜äÊÃË ¬È…U øÊ‹Í ΔUflÊflË?
(’) ’°∑§Ÿ SflÃ—ø ¬˝Á‡ÊˇÊáÊ ∑¥§Œ˝ ‚ÈM§ ∑§M§Ÿ ßUÃ⁄U ‚„U∑§Ê⁄UË ’°∑§Ê¥ëÿÊ ∑§◊¸øÊ:ÿÊ¥ŸÊ ¬˝Á‡ÊˇÊáÊ
ŒáÿÊ‚ flÊ¬⁄UÊfl ∑§Ê?

Page 8
[4170] – 32
[4170] – 33
(Optional)
(Paper - IV)
(Research Methodology and Case Study)
(Annual Pattern)
Note : (i) All questions in Section I are compulsary.
(ii) Attempt any two questions from Section II.
(iii) Write both the sections in the same answer book.
(iv) Figures to the right indicate full marks.
SECTION - I
Q. 1. What do you mean by “Research”? Explain the importance of Research. [15]

OR
Define Research Design. State in detail the need and features of good
research design.
Q. 2. What is “Research Report”? Explain the importance and types of [15]

Report.
OR
Explain in detail the tools of Data Collection.
Q. 3. Write notes on (any two) : [20]

(1) Hypothesis.
(2) Types of Sampling.
(3) Analysis of Data.
(4) Essential Qualities of Report
Page 1 P.T.O.
[4170] – 33
SECTION - II
Q. 4. Mr. Raju has taken a loan from Dena Bank against hypothecation of an [25]
autorickshaw. He has not repaid the loan fully.
With reference to the above situation discuss the following :
(1) Does the autorickshaw remain in his possession? (5)
(2) Can Mr. Raju sell the autorickshaw? (5)
(3) Is it possible to convert the hypothecation into a pledge? (5)
(4) How does hypothecation differ from pledge? (5)
(5) Give two examples of goods which can be hypothecated. (5)
Q. 5. Mr. Govind maintains his savings account with Indian Bank. The bank [25]
issues a pass-book to Mr. Govind. Mr. Govind does not check the entries
in the pass-book regularly. Give your comments and explanation with
reference to entries in the pass-book :
(1) The pass-book of Mr. Govind shows a larger balance and he (5)
withdraws such balance.
(2) A cheque has been forged and payment made by the banker. (5)
(3) What is the importance of bank pass-book? (5)
(4) What are the entries made by a banker in the pass-book? (5)
(5) Give a specimen of a bank pass-book. (5)
Q. 6. Mr. ‘A’ maintains his account with XYZ bank. He has taken a loan from [25]
the bank. With reference to banker’s obligation of secrecy of accounts,
give your comments on whether the disclosure of the state of Mr. ‘A’s
account is justified in the following cases :
(1) By order of a court. (5)
(2) Mr. ‘A’s friend ‘B’ goes to XYZ bank and asks for information (5)
about ‘A’s account.
(3) Mr. ‘A’ is guarantor to the loan taken by Mr. ‘C’ from the bank. (5)
(4) Mr. ‘A’ is engaged in unlawful activities. (5)
(5) What is banker’s obligation of secrecy of accounts? (5)
______
Page 2
[4170] – 33
‚ÍøŸÊ — (1) Áfl÷Êª - I ◊äÊË‹ ‚fl¸ ¬˝‡Ÿ ‚Ê«UÁfláÊ •Êfl‡ÿ∑§ •Ê„U.

(2) Áfl÷Êª - II ◊äÊË‹ ∑§ÊáÊÃ„UË ŒÊŸ ¬˝‡Ÿ ‚Ê«UflÊ.
Áfl÷Êª - I
¬˝. 1. “‚¥‡ÊÊäÊŸ” ê„UáÊ¡ ∑§Êÿ? ‚¥‡ÊÊäÊŸÊø ◊„Uààfl ‚Ê¥ªÊ. [15]
Á∑¥§flÊ
‚¥‡ÊÊäÊŸ •Ê⁄UÊπ«KÊøË √ÿÊÅÿÊ ŒKÊ. øÊ¥ªÀÿÊ ‚¥‡ÊÊäÊŸ •Ê⁄UÊπ«KÊøË ª⁄U¡ •ÊÁáÊ flÒÁ‡Êc≈K
¬˝. 2. “‚¥‡ÊÊäÊŸ •„UflÊ‹” ê„UáÊ¡ ∑§Êÿ? •„UflÊ‹Êø ◊„Uààfl •ÊÁáÊ ¬˝∑§Ê⁄U S¬c≈U ∑§⁄UÊ. [15]
Á∑¥§flÊ
Ãâÿ ‚¥∑§‹ŸÊøË ‚ÊäÊŸ ‚ÁflSÃ⁄U ‚Ê¥ªÊ.
¬˝. 3. Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË ŒÊŸ) — [20]

(1) ªÎ„UËÃ∑Î§àÿ
(2) Ÿ◊ÈŸÊ ÁŸfl«UËø ¬˝∑§Ê⁄U
(3) ÃâÿÊ¥øÊ ‚Íˇ◊ •èÿÊ‚
(4) •„UflÊ‹Êø Áfl‡Ê· ªÈáÊ
Page 3 P.T.O.
[4170] – 33
Áfl÷Êª - II
¬˝. 4. üÊË ⁄UÊ¡Í ÿÊ¥ŸË ŒŸÊ ’°∑§∑§«ÍUŸ Á⁄UˇÊÊ Ÿ¡⁄Uª„UÊáÊ ΔUflÍŸ ∑§¡¸ ÉÊÃ‹‹ •Ê„U. àÿÊ¥ŸË ∑§¡Ê¸øË ¬ÍáÊ¸ [25]
¬⁄UÃ»§«U ∑§‹Ë ŸÊ„UË. ÿÊ ‚¥Œ÷Ê¸Ã ¬È…UË‹ ’Ê’Ë¥Áfl·ÿË øøÊ¸ ∑§⁄UÊ —
(1) Á⁄UˇÊÊ üÊË ⁄UÊ¡Í ÿÊ¥ëÿÊ ÃÊéÿÊÃ ⁄UÊ„UË‹ ∑§Êÿ? (5)
(2) üÊË ⁄UÊ¡Í Á⁄UˇÊÊ Áfl∑Í§ ‡Ê∑§ÃË‹ ∑§Ê? (5)
(3) Ÿ¡⁄Uª„UÊáÊÊø ÃÊ⁄UáÊÊÃ M§¬Ê¥Ã⁄U ∑§⁄UÃÊ ÿÃ ∑§Ê? (5)
(4) Ÿ¡⁄Uª„UÊáÊ ÃÊ⁄UáÊÊ¬Ê‚ÍŸ ∑§‚ flª› •Ê„U? (5)
(5) íÿÊ ŒÊŸ flSÃÍ¥ø Ÿ¡⁄Uª„UÊáÊ ΔUflÃÊ ÿÃ àÿÊ¥øË ©UŒÊ„U⁄UáÊ ŒKÊ. (5)
¬˝. 5. üÊË ªÊÁfl¥Œ ÿÊ¥ø ß¥UÁ«UÿŸ ’°∑§Ã ’øÃ πÊÃ •Ê„U. ’°∑§Ÿ üÊË ªÊÁfl¥Œ ÿÊ¥ŸÊ πÊÃ¬ÈSÃ∑§ ÁŒ‹‹ [25]
•Ê„U. üÊË ªÊÁfl¥Œ „U πÊÃ¬ÈSÃ∑§ÊÃË‹ ŸÊ¥ŒË ÁŸÿÁ◊Ã Ã¬Ê‚Ã Ÿ‚Ã. πÊÃ¬ÈSÃ∑§ÊÃË‹ ŸÊ¥ŒË¥Áfl·ÿË
ÃÈ◊ø S¬c≈UË∑§⁄UáÊ ŒKÊ —
(1) üÊË ªÊÁfl¥Œ ÿÊ¥ëÿÊ πÊÃ¬ÈSÃ∑§ÊÃ ¡ÊSÃ ⁄UÄ∑§◊ Á‡ÊÀ‹∑§ ŒÊπÁfl‹‹Ë „UÊÃË fl àÿÊ¥ŸË ÃË (5)
‚fl¸ ⁄UÄ∑§◊ ∑§Ê…U‹Ë.
(2) πÊ≈KÊ ‚„UËëÿÊ äÊŸÊŒ‡ÊÊø ’°∑§Ÿ ¬˝ŒÊŸ ∑§‹‹ •Ê„U. (5)
(3) ’°∑§ πÊÃ¬ÈSÃ∑§Êø ◊„Uààfl ∑§Êÿ? (5)
(4) ’°∑§ πÊÃ¬ÈSÃ∑§ÊÃ ∑§ÊáÊàÿÊ ŸÊ¥ŒË ∑§ÀÿÊ ¡ÊÃÊÃ? (5)
(5) ’°∑§ πÊÃ¬ÈSÃ∑§ÊøÊ Ÿ◊ÈŸÊ ŒKÊ. (5)
¬˝. 6. üÊË “•” ø XYZ ’°∑§Ã πÊÃ •Ê„U. àÿÊ¥ŸË ’°∑§∑§«UÍŸ ∑§¡¸ ÉÊÃ‹‹ •Ê„U. ’°∑§ πÊàÿÊëÿÊ [25]
ªÈåÃÃÊ ¬Ê›áÿÊëÿÊ •≈UË¥ŸÈ‚Ê⁄U üÊË “•” ÿÊ¥ëÿÊ ’°∑§ πÊàÿÊøË ◊ÊÁ„UÃË πÊ‹Ë‹ ‚¥Œ÷Ê¸Ã ŒáÊ
ãÿÊƒÿ •Ê„U ∑§Ê ÿÊ’Ê’Ã ÃÈ◊ø ÁfløÊ⁄U ◊Ê¥«UÊ —
(1) ãÿÊÿÊ‹ÿÊëÿÊ •ÊŒ‡ÊÊŸÈ‚Ê⁄U. (5)
(2) üÊË “•” ÿÊ¥ø Á◊òÊ üÊË “’” XYZ ’°∑§ Ã ª‹ fl àÿÊ¥ŸË üÊË “•” ÿÊ¥ëÿÊ πÊàÿÊøË ◊ÊÁ„UÃË
◊ÊÁªÃ‹Ë. (5)
(3) üÊË “∑§” ÿÊ¥ŸË ’°∑§∑§«ÍUŸ ÉÊÃ‹ÀÿÊ ∑§¡Ê¸‚ üÊË “•” „U ¡Ê◊ËŸŒÊ⁄U •Ê„ÃU. (5)
(4) üÊË “•” „U ’∑§ÊÿŒ‡ÊË⁄U ∑§Êÿ¸ ∑§⁄UÃÊÃ. (5)
(5) ’°∑§ πÊàÿÊøË ªÈåÃÃÊ ¬Ê›áÿÊÁfl·ÿË ’°∑§fl⁄U ∑§ÊáÊÃË ’¥äÊŸ •Ê„UÃ? (5)

Page 4
[4170] – 33
[4170] – 4
Business Taxation
(Annual Pattern)
(iii) Questions on Income Tax Act, 1961 applicable to A.Y. 2012-13.
Q. 1. (A) Write short notes on any two of the following : [12]
(i) Residential Status of an individual.
(ii) Six Exempted Incomes under section 10.
(iii) House Rent Allowance.
(iv) Annual Value of House Property.
(B) Mr. A is an employee posted at Bangalore. The following are the [16]
particulars of his salary income for the Assessment Year 2012-13.
(i) Salary @ ` 10,000 p.m.
(ii) D. A. @ ` 6,000 p.m. (50% enters for service retirement
benefits).
(iii) He is provided with a car of 1.8 liters engine capacity with

chauffeur for official and private purposes but the employer
recovers from him ` 600 p.m.
(iv) Commission on turnover achieved by Mr. A @ 2% of

` 10,00,000.
Page 1 P.T.O.
[4170] – 4
(v) Bonus ` 16,000.

(vi) He is provided a rent free furnished house and the employer
pays ` 9,000 p.m. for the house and ` 1,500 p.m. for the
furniture.
(vii) The employee contributes 15% of his salary towards his
recognized provident fund and the employer is contributing
the same amount. Interest credited during the year @ 14%
being ` 14,000.
(viii) He paid ` 18,000 as Life Insurance Premium on his life.
Compute his total income and tax liability of Mr. A for the
Assessment Year 2012-13.
Q. 2. Mr. A is the owner of three house properties in Delhi, particulars

in respect of which for the year ended 31-3-2012 are as below : [12]
Particulars I House II House III House
Construction started on 1-4-1994 1-8-1994 1-7-1989
Construction completed on 21-12-1995 31-1-1995 31-12-1990
` ` `
Actual Rent received 35,000 19,000 Self occupied
Standard Rent 45,000 40,000 N.A.
Municipal Value 60,000 19,000 27,800
Municipal Taxes (Paid by owner) 6,000 1,900 12,000
Cost of repairs (borne by tenant) 1,000 7,000 –
Collection charges 1,500 1,300 –
Insurance premium 1,000 1,200 2,600
(Paid) (Not paid)
Interest on loan taken for renovation 2,400 3,000 6,000
of house
Unrealized rent allowed in the past, 2,000 – –
recovered during the year
Page 2
[4170] – 4
Mr. A, resided in Mumbai for three months during the previous
year in connection with his business, and for all these months, the house
remained vacant. During the period of his stay in Delhi, he did not
occupy any other house of his own. Compute Mr. A’s “Income from
house property” for the Assessment Year 2012-13.
Q. 3. Write short notes on any three of the following : [18]

(a) Clubbing of Income.
(b) Procedure for Assessment under the Income Tax Act, 1961.
(c) Registration under Service Tax.
(d) Valuation of Taxable Services for Service Tax.
(e) Advance Payment of Income Tax.
Q. 4. (A) Mr. A is a lawyer of Mumbai High Court. He keeps his accounts [16]
on cash basis. His Receipts and Payments A/c for the year ending
31-3-2012 is given below :
Receipts ` Payments `
Balance B/d 7,500 Subcription and membership 6,000
Legal fees 1,80,000 Purchase of legal books 9,000
Special commission fees 7,000 Rent 51,000
Salary from Law College 48,000 Car expenses 17,000
as part time lecturer
Exam. 2,500 Office expenses 7,500
Remuneration
Interest on Bank 6,000 Electricity Exps. 5,000
Deposit
Sale proceeds of 2,75,000 Income tax 9,000
residential property
Dividend from 3,000 Gift to daughter 15,000
Co-operative society
Page 3 P.T.O.
[4170] – 4
Dividend received 6,000 Domestic expenses 27,000

from the units of U.T.I. Donation to Institutions 3,000
approved u/s 80G
Car purchased 2,30,000
Life Insurance premium 7,000
Balance c/fd 1,48,500
5,35,000 5,35,000
The following information is available :

(i) The rent and electric expenses are related to a house, of which
half portion is used for self residence and remaining half portion
is used for office.
(ii) Car is used only for professional purposes.
(iii) Outstanding legal fees ` 25,000
(iv) Rent has been paid for 10 months only.
(v) Car was purchased on 25-09-2011. Law books annual publication
of ` 3,000 were purchased on 5-5-2011 and balance on 3-12-2011.
Rate of depreciation on car 15% and annual publications 100% p.a.
(vi) The house was purchased in January 1985 for ` 40,000 and sold
on 1-8-2011
(vii) Rent of the property which has been sold was ` 6,000 p.m. The
property was vacated by the the tenant on 31-7-2011.
Cost Inflation Index for 1984-85 : 125.
Cost Inflation Index for 2011-12 : 785.
Compute his Total Income for the assessment year 2012-13.
(B) Compute the net wealth & wealth tax liability of A Ltd. as on 31.3.2012 [10]
The company is engaged in jewellery business-exports domestic sales :
Page 4
[4170] – 4
Particulars `
Factory building W.D.V. 28,00,000
Bank balance 14,00,000
Unaccounted cash balance 4,20,000
Silver ware 85,00,000
Gold ornaments 45,00,000
Motor Cars W.D.V. 27,00,000
Farm House within 10 kms of Muncipal limits 16,00,000
(value as per schedule III)
Guest house in Mumbai 9,00,000
(value as per Schedule III)
The company has taken a loan of ` 6,00,000 by mortgaging guest house

and built the factory premises. The market value of cars are ` 13,00,000.
Q. 5. (A) Mr. A was the owner of the following assets : [8]

Assets Year of Purchase Cost Fair market value
(`) as on 1-4-1981
(` )
Gold 1977-78 70,000 91,000
Listed shares A Ltd. 1973-74 2,73,000 1,82,000
A died on 16-8-1994 and as per his will these assets get transferred
to his son B. B now sells these assets on 10-10-2011 for a total
consideration of ` 26,00,000 (gold ` 19,00,000 and shares ` 7,00,000).
Find out the amount of capital gains chargeable to tax for the assessment
year 2012-13 assuming that shares were sold through a recognized stock
exchange and securities transaction tax as paid on such sale.
Cost Inflation Index for the financial years 1981-82, 1994-95 and
2011-12 is 100, 259 and 785, respectively.
Page 5
[4170] – 4 P.T.O.
(B) From the following particulars, compute the gross total income [8]
of Mr. A for the Assessment Year 2012-13.
Particualrs `
(i) Loss under the head ‘Income from house 1,15,000
property’, from a house which is let out.
(ii) Income from business 1,20,000
(iii) Profit from speculation business 15,000
(iv) Long-term capital gains from building 1,30,000
(v) Short-term capital loss 17,000
(vi) Loss under the head ‘Income from Other Sources’. 1,12,000

Page 6
[4170] – 4
[4170] – 5
ADVANCED COST ACCOUNTING AND COST SYSTEM
(Optional / Special Subject)
Paper - I
(Advanced Cost Accounting)
(Annual Pattern)
(ii) Figures to the right indicates full marks.
(iii) Use of calculator is allowed.
SECTION - I
(Theory)
Q. 1. Attempt any two of the following : [20]
(a) What is the need of classification of overheads?

(b) What method of costing you will suggest for a foundry? Explain
the procedure of calculating cost by this method.
(c) What is Operating Costing? How cost can be calculated per unit,
in a Hospital?
Q. 2. What is Idle Capacity? What are the causes of it? How the costs of idle [15]
capacity can be treated in cost accounts?
OR
Explain any five techniques for productivity improvement.
Page 1 P.T.O.
[4170] – 5
Q. 3. Write short notes on any three of the following : [15]
(a) Development costs.
(b) Data processing costs.
(c) Leave pay and Annual bonus.
(d) Abnormal loss in process industry.
(e) Composite cost unit.
SECTION - II
(Practical Problems)
Q. 4. From the following data of a production department of a factory for [20]

the month of March 2009, you are requested to estimate factory cost
for Job No. 27 to be produced in the month of May 2009. The direct
material cost and labour cost estimated for the Job No. 27 are Rs. 2500
and Rs. 1500 respectively. Labour hours and machine hours required
for the job are estimated at 300 and 250 respectively.
Data for March 2009
Direct materials used Rs. 50,000.
Direct wages Rs. 25,000
Direct labour hours 10,000.
Machine hours 20,000.
Overhead incurred and chargeable to the department for March were

Rs. 25,000.
If the overheads are recovered by the following methods, what

will be the factory cost of the Job No. 27 under each method of charging
overhead.
Page 2
[4170] – 5
(i) Percentage on direct material.
(ii) Percentage on direct labour cost.
(iii) Direct labour hour rate.
(iv) Machine hour rate.
Q. 5. From the following information prepare : [15]
(a) Financial profit and loss account.

(b) Cost sheet.
(c) Statement to reconcile financial and costing profit.
Particulars Rs.
Sales 20,000 units 2,50,000
Materials 1,00,000
Wages 50,000
Factory overhead 45,000
Office overhead 26,000
Selling and distribution overhead 18,000
Closing stock of finished goods 1230 units 15,000
Work-in-progress : 7,000
Materials 3,000
Wages 2,000
Factory overhead 2,000
Goodwill written off 20,000
Interest on Capital 2,000
In costing books, factory overheads are charged at 100%

on wages, administration overheads at 10% on factory cost and
selling and distribution overheads at the rate of Re. 1 per unit
sold.
Page 3 P.T.O.
[4170] – 5
Q. 6. From the data given below, related to a small manufacturing company [15]
for the month of January 2009, you are requested to calculate :
(a) Labour productivity as units per labour hour.
(b) Machine productivity as output per machine hour.
(c) Material productivity per kg. of input.
15 workers work in a shift of 8 hours. There are 2 shifts. Effective

working hours are 6 hours only. Every worker is entitled to 12 days
paid leave p. a. There were 4 weekly off days, 2 public holidays in the
month of Jan. 2009. Actual output was 3950 units.
There are 10 machines in the factory. Machine running is by the

working hours of workers. However every machine has one day off,
during both shifts, for maintenance.
Materials utilized were 15,000 kgs. There is normal loss of 20%

on input. 1000 kgs. material was damaged in handling as abnormal
loss.
______
Page 4
[4170] – 5
[4170] – 6
(Non Semester Course)
ADVANCED COST ACCOUNTING AND COST SYSTEMS
Paper - II
(Cost Control and Cost Systems)
(Code No. 1252)
(Annual Pattern)
(iii) Use of calculator is allowed.
Q. 1. What do you mean by Standard Costing? What is its scope? Describe

the various factors to be considered while setting up the standards.
OR
What do you mean by Budgeting and Budgetary Control? What are its
objectives? Discuss the essentials of effective budgeting.

(a) Zero Base Budget (ZBB)
(b) Concept of Variability of Cost
(c) Procedure and practical application of Differential Costing
(d) Value Analysis and Value Engineering
(e) Just In Time (JIT)
(f) Advantages of Uniform Costing
Page 1 P.T.O.
[4170] – 6
Q. 3. The following data has been extracted relating to production activity
of a manufacturing company for the quarter ending 31-12-2008 :
Fixed expenses Rs.
Management salaries 42,000
Rent and taxes 28,000
Depreciation of machinery 35,000
Sundry office cost 44,500
1,49,500
Semivariable expenses at 50 % capacity Rs.
Plant maintenance 12,500
Indirect labour 49,500
Salesman’s salaries and expenses 14,500
Sundry expenses 13,000
89,500
Variable expenses at 50% capacity Rs.
Materials 1,20,000
Labour 1,28,000
Salesman’s commission 19,000
2,67,000
Semivariable expenses remain constant between 40% and 70%

capacity, increase by 10% of the above figures between 70% and 85%
capacity and by 15% of the above figures between 85% and 100%
capacity.
Fixed expenses remain constant at all levels of activity. Sales at
60% capacity is Rs. 5,10,000, at 80% capacity Rs. 6,80,000 and at 100%
capacity Rs. 8,50,000. It is to be assumed that all items produced are
sold.
You are required to prepare a flexible budget at 60%, 80% and
100% production capacity.
Page 2
[4170] – 6
Q. 4. M/s Chetan Engineering produces and sales three products - X, Y, Z.
The following data has been obtained for the year ending 31-12-2008.
Product Selling Price (Rs.) Contribution Units Sold

X 500 10% 50%
Y 300 20% 30%
Z 200 30% 20%
The total fixed costs came to Rs. 5,50,000. Determine the volume
(in units) of sales at which Break-Even occurs.
If the sales mix could be altered as 20%, 50% and 30% for products
X, Y and Z respectively without disturbing the other data, what would
be the effect on the Break-Even Point and the profitability of the
company?
Q. 5. (A) A particular product requires three operations, viz. A, B and C.

The standard direct labour hours are - A = 10, B = 15 and C = 20.
The standard direct wage rate per hour are :
A = Rs. 20, B = Rs. 30 and C = Rs. 40.
The actual hours are :
A = 12, B = 15 and C = 18.
The actual rates paid are :
A = Rs. 20, B = Rs. 35 and C = Rs. 38.
Compute direct labour cost variances, direct labour rate variances
and direct labour efficiency variances.
(B) Describe in brief Revenue Centre and Profit Centre.

Page 3
[4170] – 6
[4170] – 7
BUSINESS PRACTICES
Paper - I
(Business Practices and Environment)
(Annual Pattern)
Q. 1. Explain the various business practices with reference to E-commerce.

OR
Describe the working of State Trading Corporation.
Q. 2. Explain the features and importance of organized markets.

OR
Discuss in detail the important powers and functions of Stock
Exchanges in India.
Q. 3. State the objectives and functions of Maharashtra Chamber of

Commerce.
OR
Describe in detail the management practices of public enterprises in
India.
Q. 4. Critically examine the problem and prospects of agriculture business.

OR
Explain the impact of World Trade Organization (WTO) on agri -
business practices.
Page 1 P.T.O.
[4170] – 7
Q. 5. Answer in brief (any two) :
(a) Objectives of Business
(b) Importance of Forward Market
(c) Objectives of Public Enterprises
(d) Allied Agricultural Business
______
Page 2
[4170] – 7

¬˝. 1. ß¸U-∑§ÊÚ◊‚¸‡ÊË ‚¥’¥ÁäÊÃ •‚‹ÀÿÊ ÁflÁfläÊ √ÿfl‚Êÿ ¬Œ˜äÊÃË S¬c≈U ∑§⁄UÊ.

Á∑¥§flÊ
⁄UÊíÿ √ÿÊ¬Ê⁄U ◊„UÊ◊¥«U›ÊëÿÊ ∑§Ê◊Áª⁄UËø fláÊ¸Ÿ ∑§⁄UÊ.
¬˝. 2. ‚¥ÉÊÁ≈UÃ ’Ê¡Ê⁄U¬ΔUÊ¥øË flÒÁ‡Êc≈K •ÊÁáÊ ◊„Uààfl S¬c≈U ∑§⁄UÊ.

Á∑¥§flÊ
÷Ê⁄UÃËÿ ÷Êª’Ê¡Ê⁄UÊø ◊„UààflÊø •ÁäÊ∑§Ê⁄U •ÊÁáÊ ∑§Êÿ¸ ÿÊ¥øË ‚ÁflSÃ⁄U øøÊ¸ ∑§⁄UÊ.
¬˝. 3. ◊„UÊ⁄UÊc≈˛U ø¥’‚¸ •ÊÚ»§ ∑§ÊÚ◊‚¸øË ©UŒ˜ÁŒc≈ •ÊÁáÊ ∑§Êÿ¸ ‚Ê¥ªÊ.

Á∑¥§flÊ
÷Ê⁄UÃÊëÿÊ ‚Êfl¸¡ÁŸ∑§ ©U¬∑˝§◊Ê¥◊äÊË‹ √ÿflSÕÊ¬Ÿ ¬Œ˜äÊÃË ÁflSÃÎÃ¬áÊ Áfl‡ÊŒ ∑§⁄UÊ.
¬˝. 4. ‡ÊÃË √ÿfl‚ÊÿÊÃË‹ ‚◊SÿÊ •ÊÁáÊ ÷ÁflÃ√ÿ ÿÊ¥ø ≈UË∑§Êà◊∑§ ¬⁄UËˇÊáÊ ∑§⁄UÊ.
Á∑¥§flÊ
¡ÊªÁÃ∑§ √ÿÊ¬Ê⁄U ‚¥ÉÊ≈UŸøÊ ∑Î§·Ë √ÿfl‚Êÿ ¬Œ˜äÊÃË¥fl⁄UË‹ ¬Á⁄UáÊÊ◊ S¬c≈U ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 7
¬˝. 5. ÕÊ«UÄÿÊÃ ©UàÃ⁄‘U Á‹„UÊ (∑§ÊáÊÃ„UË ŒÊŸ) —

(•) √ÿfl‚ÊÿÊøË ©UŒ˜ÁŒc≈
(’) flÊÿŒ ’Ê¡Ê⁄UÊø ◊„Uààfl
(∑§) ‚Êfl¸¡ÁŸ∑§ ©U¬∑˝§◊Ê¥øË ©UŒ˜ÁŒc≈
(«U) ∑Î§·Ë¬Í⁄U∑§ √ÿfl‚Êÿ

Page 4
[4170] – 7
[4170] – 8
BUSINESS ENVIRONMENT
Paper - II
(Annual Pattern)
Q. 1. “Micro Environment Forces have a direct bearing on the operations of

the firm”. Do you agree? Explain why?
OR
What do you mean by the term “Business Environment”? Discuss the
importance of the study of Business Environment.
Q. 2. Describe the profile of Indian Economy in relation to its economic

reform and growth.
OR
Explain how Social and Cultural factors of environment have their
impact on the functioning of Business Organization.
Q. 3. Explain the role of India Money Market and Capital Market in the
financial environment of business.
OR
Explain the Small and Cottage Industries. Describe the role played by
them before and after globalization.
Page 1 P.T.O.
[4170] – 8
Q. 4. What do you mean by SSI? What are the causes of sickness of SSI and
also state their remedies.
OR
Define “Global Environment”. Explain its types and state its impact on
World Trade.

(1) Indian Industrial Environment.
(2) Role of Indian Nonbanking Institutions.
(3) Environment Analysis Techniques.
(4) Types of Pollution.
(5) Role of Foreign Banks.
______
Page 2
[4170] – 8

¬˝. 1. ““√ÿfl‚Êÿ ‚¥SÕëÿÊ ∑§ÊÿÊ¸fl⁄U ‚Íˇ◊‹ˇÊË ¬ÿÊ¸fl⁄UáÊ ÉÊ≈U∑§Ê¥øÊ Õ≈U ¬Á⁄UáÊÊ◊ •‚ÃÊ”” ÿÊ ◊ÃÊ‡ÊË
ÃÈê„UË ‚„U◊Ã •Ê„UÊÃ? ∑§Ê Ã S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
“√ÿÊfl‚ÊÁÿ∑§ ¬ÿÊ¸fl⁄UáÊ” ÿÊ ‚¥ôÊøÊ ÃÈê„UÊ¥‹Ê ∑§Êÿ •Õ¸’ÊäÊ „UÊÃÊ? √ÿÊfl‚ÊÁÿ∑§ ¬ÿÊ¸fl⁄UáÊÊëÿÊ
•èÿÊ‚ÊëÿÊ ◊„UààflÊøË øøÊ¸ ∑§⁄UÊ.
¬˝. 2. •ÊÁÕ¸∑§ ’Œ‹ •ÊÁáÊ Áfl∑§Ê‚ ÿÊ¥‚ •ŸÈ‚M§Ÿ ÷Ê⁄UÃËÿ •Õ¸√ÿflSÕøÊ •Ê…UÊflÊ ÉÿÊ.
Á∑¥§flÊ
√ÿfl‚Êÿ ‚¥SÕÊ¥ëÿÊ ∑§ÊÿÊ¸fl⁄U ‚Ê◊ÊÁ¡∑§ fl ‚Ê¥S∑Î§ÁÃ∑§ ¬ÿÊ¸fl⁄UáÊ ÉÊ≈U∑§Ê¥øÊ ∑§‚Ê ¬Á⁄UáÊÊ◊ „UÊÃÊ
Ã S¬c≈U ∑§⁄UÊ.
¬˝. 3. √ÿfl‚ÊÿÊëÿÊ ÁflàÃËÿ ¬ÿÊ¸fl⁄UáÊÊÃ ÷Ê⁄UÃËÿ ŸÊáÊ’Ê¡Ê⁄U fl ÷Ê¥«Ufl‹ ’Ê¡Ê⁄UÊøË ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
‹„UÊŸ (‹ÉÊÈ) fl ∑È§≈UË⁄U ©UŒKÊªÊ¥øË ‚¥∑§À¬ŸÊ S¬c≈U ∑§⁄UÊ. ¡ÊªÁÃ∑§Ë∑§⁄UáÊÊ¬ÍflË¸ fl
¡ÊªÁÃ∑§Ë∑§⁄UáÊÊŸ¥Ã⁄U àÿÊ¥ëÿÊ ÷ÍÁ◊∑§Ê¥ø fláÊ¸Ÿ ∑§⁄UÊ.
¬˝. 4. ÷Ê⁄UÃÊÃË‹ ‹ÉÊÈ ©UŒKÊªÊ¥øÊ •Ê…UÊflÊ ÉÿÊ. ÷Ê⁄UÃÊëÿÊ ‹ÉÊÈ ©UŒKÊªÊ¥ëÿÊ •Ê¡Ê⁄U¬áÊÊøË ∑§Ê⁄UáÊ
‚Ê¥ªÊ fl àÿÊfl⁄UË‹ ©U¬Êÿ-ÿÊ¡ŸÊ S¬c≈U ∑§⁄UÊ.
Á∑¥§flÊ
¡ÊªÁÃ∑§ ¬ÿÊ¸fl⁄UáÊÊøË √ÿÊÅÿÊ ŒKÊ. ¡ÊªÁÃ∑§ ¬ÿÊ¸fl⁄UáÊÊø ÁflÁfläÊ ¬˝∑§Ê⁄U ‚Ê¥ªÊ fl àÿÊøÊ
¡ÊªÁÃ∑§ ’Ê¡Ê⁄U¬ΔUfl⁄U ¤ÊÊ‹‹Ê ¬Á⁄UáÊÊ◊ Áfl‡ÊŒ ∑§⁄UÊ.
Page 3 P.T.O.
[4170] – 8
¬˝. 5. Á≈U¬Ê Á‹„UÊ (∑§ÊáÊÃ„UË ŒÊŸ) —

(1) ÷Ê⁄UÃËÿ •ÊÒŒKÊÁª∑§ ¬ÿÊ¸fl⁄UáÊ
(2) ÷Ê⁄UÃÊÃË‹ •ÁflàÃËÿ ‚¥SÕÊ¥øË ÷ÍÁ◊∑§Ê
(3) ¬ÿÊ¸fl⁄UáÊ Áfl‡‹·áÊÊøË Ã¥òÊ
(4U) ¬˝ŒÍ·áÊÊø ¬˝∑§Ê⁄U
(5) ¬⁄U∑§Ëÿ ’°∑§Ê¥øË ÷ÍÁ◊∑§Ê

Page 4
[4170] – 8

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Total No. of Questions - 05] [Total No. of Printed Pages - 06

Q. 1. Define the term ‘Management Accounting’. Explain its objectives,

Q. 2. The following are the Balance Sheets of UNIPUNE Limited, Pune,

Liabilities 31-03-08 31-03-09 Assets 31-03-08 31-03-09

(a) Dividend was distributed on the shares @ 15%.

Q. 3. The following are the estimates of Mr. Budget :

(2) 10% of the purchases are made by making an advance payment

Year Net profit after depreciation and tax

1st 50,000 20,000 1,50,000

2nd 50,000 30,000 1,00,000

3rd 50,000 50,000 50,000

4th 50,000 1,00,000 30,000

Depreciation has been charged by straight line method. The

Present Value 0.909 0.826 0.751 0.683 0.621

You are required to advise the management which of the

(a) Pay back method

(b) Average return on average investment

(c) Net Present Value

(d) Profitability Index

Q. 5. Write notes on any four of the following :

(a) Limitations of Ratio Analysis

(b) Break even chart

(c) Budget Manual

(d) Internal rate of return

(e) Kinds of Reports

(f) Characteristics of an Ideal Report

Total No. of Questions - 05] [Total No. of Printed Pages - 04

Q. 1. What do you understand by Financial Management? Explain the role

Q. 2. Explain the concept of Working Capital. Discuss the factors which

Q. 3. What is Inflation Accounting? Discuss the importance of Inflation

Q. 5. Write short notes on (any two) :

‚ÍøŸÊ — (1) ‚fl¸ ¬˝‡Ÿ ‚Ê«UÁfláÊ •Êfl‡ÿ∑§ •Ê„U.

¬˝. 5. ÕÊ«UÄÿÊÃ Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË ŒÊŸ) —

Total No. of Questions - 05] [Total No. of Printed Pages - 04

Q. 2. What do you mean by ‘Invention’? Which inventions are not patentable?

Q. 3. Explain the features of Trade Mark as an intellectual property. What

Q. 5. Write short notes on (any four) :

‚ÍøŸÊ — (1) ‚fl¸ ¬˝‡Ÿ ‚Ê«UÁfláÊ •Êfl‡ÿ∑§ •Ê„U.

¬˝. 4. ∑§ÊÚ¬Ë⁄UÊßU≈UëÿÊ ŸÊ¥ŒáÊË‚¥’¥äÊË ∑§ÊÚ¬Ë⁄UÊßU≈U ∑§ÊÿŒKÊÃË‹ Ã⁄UÃÈŒË ‚Ê¥ªÊ.

¬˝. 5. Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË øÊ⁄U) —

Total No. of Questions - 05] [Total No. of Printed Pages - 04

Note : (i) All questions are compulsory.

Q. 1. Elaborate the concept and nature of Modern Cooperation.

Q. 2. Explain in detail the Cooperation in Capitalistic System.

Q. 3. Elaborate the cooperative movement in the pre-independence period.

Q. 4. Explain in detail the provisions of Maharashtra State Cooperative

‚ÍøŸÊ — (1) ‚fl¸ ¬˝‡Ÿ ‚Ê«UÁfláÊ •Êfl‡ÿ∑§ •Ê„U.

¬˝. 1. •ÊäÊÈÁŸ∑§ ‚„U∑§Ê⁄UÊø SﬂM§¬ Áﬂ‡ÊŒ ∑§⁄UÊ.

¬˝. 2. ÷Ê¥«Uﬂ‹‡ÊÊ„UË ¬˝áÊÊ‹ËÃ ‚„U∑§Ê⁄UÊø SﬂM§¬ ∑§‚ •‚Ã Ã S¬c≈U ∑§⁄UÊ.

Á◊üÊ •Õ¸√ÿﬂSÕÃË‹ ‚„U∑§Ê⁄UÊøË ÷ÍÁ◊∑§Ê Áﬂ‡ÊŒ ∑§⁄UÊ.

¬˝. 3. ÷Ê⁄UÃÊÃË‹ SflÊÃ¥òÿ¬Ífl¸∑§Ê›ÊÃË‹ ‚„U∑§Ê⁄UË ø›fl› Áfl‡ÊŒ ∑§⁄UÊ.

‚„U∑§Ê⁄UË ‚¥SÕÊ¥ﬂ⁄UË‹ ‚⁄U∑§Ê⁄UëÿÊ ÁŸÿ¥òÊáÊÊøË ÷ÍÁ◊∑§Ê S¬c≈U ∑§⁄UÊ.

•Áπ‹ ÷Ê⁄UÃËÿ ª˝Ê◊ËáÊ ¬Ã ¬È⁄UflΔUÊ ‚fl¸ˇÊáÊ •„UflÊ‹ S¬c≈U ∑§⁄UÊ.

¬˝. 5. ÕÊ«UÄÿÊÃ Á≈U¬Ê Á‹„UÊ (∑§ÊáÊàÿÊ„UË øÊ⁄U) —

Total No. of Questions - 05] [Total No. of Printed Pages - 04

Q. 1. How are the principles of Co-operation and principles of Management

Q. 2. Explain the role of Communication and Leadership in co-operative