Roll No .

BCH-501
B. COM. (HONS.) (FIFTH SEMESTER)
END SEMESTER·EXAMINATION, 2018 .
MANAGEMENT ACCOUNTING
Time: Three Hours
Maximum Marks: 100
Note :(i) This question paper contains two
Sections. '.'
(ii) Both Sections are compulsory. .•.
Section-A
1. Write True-False: (1 x5=5 Marks)
(a) In capital gearing ratio, the comparison is
.•
made between internal and external
capital.
(b) In Marginal costing, managerial decisions
are guided by contribution and not by
profit.
(c) Break-even point is the point where sales
line intersects the fixed cost line,
(d) A flexible budget is necessary for such a
business enterprise, whose demand of
goods is stable.

F. No.: c·13 P. T. o.

r~ "
 (3) BCH-501
(2) BCH-501 (b) The sales turnover and profit during two
(e) In cash flow statement, profit on sale of periods were as follows :
fixed assets and long-term investments are Period Sales (~) Profit (~)
to be deducted from net profit during the I 60,000 6,000
determination of operation profit before II . 90,000 12,000
working capital changes.
Find out:
2. Attempt anyfive parts: (3x5=15.Marks)
(i) Profit Volume Ratio
(a) Indirect method of cash flow statement. (ii) Fixed Costs
(b) Financial Ratios (iii) B. ~. P.
(c) Functional classifications of' business (iv) Margin of Safety
r (v) Sales in ~ when desired profit is
budgets.
~ 15,000.
(d) Overhead cost variances. -; )I
(c) Labour budget of a company for a week is
(e) Construction of Break-even chart. as follows:
(1) Managerial use of differential costs. Standard
J
(g) Functions and role of Management Grade A 180 workers at ~ 23 per hour
Accountant Grade B 270 workers at ~ 14 per hour
Section-B 450
Actual
3. Attempt any two parts of choice from (a), (b)
Grade A 225 workers at ~ 27 per hour
and (c). (10x2=20 Marks) 180 workers at ~ 9 per hour
Grade B
(a) "Management Accounting is best tooI for 405
the management to achieve higher profit Calculate the labour mix variance and
and efficient operations." Discuss. Clarify , labour revised efficiency variance.
the scope of Management Accounting.
F. No.: c-/3 P. T. O.

F. No.: c-/3
 ( 4) BCH-50l
(5) BCH-50l
4. Attempt any two parts of choice from (a), (b)
Calculate:
and (c). (10x2=20 Marks)
(i) Material cost variance
(a) Explain the meaning of marginal costing
(ii) Material mix variance
and differentiate between marginal costing
(iii) Material revised usage variance
and absorption costing.
(c) A company manufactures three products
(b) The following standard and actual data
A, B and C. The budgeted information of
relate to a manufacturing concern :
the company is as follows :
Standard
A B C
Price per Product
Quantity (~) (~) (~)
ton
- Sales 99,000 1,58,400 2,37,600
Tons ~
Variable
Material A 445 445 .•..
Cost 49,500 63,360 71,,280
Material B 890 670 Fixed cost ~ 3,46,500.
Material C 900 1,110 Prepare a statement showing the loss and .1
2235 suggest the change in sales mix of any of \
, .
\
the; product which will eliminate the i l

...~
expected loss.
""

Actual
,
Price per 5. Attempt any two parts of choice from (a), (b)
Quantity
ton and (c). . (lOx2=20 Marks)
Tons ~ . (a) . What is meant by standard costing? What
Material A 225 670 are the objectives of standard costing ?
Material B 445 890
. Briefly explain the types of standard
.;

Material C costing .
670 I,QOO
(b) From the following Balance Sheets of MIS
1340 ,
K.T. & Sons, prepare statement of changes
F. No. : c-13
F. No. : c-13 P. T. o.
 ,-
'!l

(6) BCH-501

m working capital and funds flow (7) BCH-501

statement: (c) Explain the following:
2014 2015 (i) Assumptions of Break-even Analysis
Liabilities
(~) (~) (ii) Profitability ratios
Share Capital 6,75,000 8,10,000 6. Attempt any two'parts of choice from (a), (b)
P & LAIc 3,15,000 4,50,000 and (c). (lOx2=20 Marks)
6% Debentures 1,12,500 - (a) Explain the terms budget, budgeting and.
) budgetary control. Discuss the various
Creditors 2,47,500 2,02,500
13,50,000 14,62,500 steps involved in framing a budgetary
control system: Briefly explain the concept
of master budget for an organization.
2014 2015 (b) A factory produces 5000 articles for horne
Assets
(~ (~) ,
"" consumption at the following costs: .-;
Goodwill 1,35,000 1,12,500
f
Machinery 5,62,500 4,50,000· Material 2,00,000
Stock 2,70,000 4,05,000
Wages 1,80,000
Debtors 3,37,500 4;27,500
Works overhead 1,60,000
Cash 45,000 67,500
(62.5% ,
13,50,000 14,62,500
variable)
Additional Irformation : Administrati on
(i) .Machinery of the book value )
Overhead 90,000 (Fixed)
~ 1,35,000 was sold for ~ 1,46,250.
Selling Overhead 1,30,000 (60%
(ii) Cash divided ~ 56,250 was paid. -
Variable)
(iii) Depreciation on machinery ~ 2~,500,
(iv) Debentures were redeemed in the year 7,60,000
2015. Selling price per unit f 160.

F. No. : c-J3

F. No.: e-ts
P. T. O.
I'
 . (8) BCH-501
The foreign market for this product can
however consumer additional 15000 units
if the price is reduced to ~ 140. Is the-
foreign market worth trying?
(c) The cost of an article of capacity level of
1000 units is given below: 1

. ~
Material' 5,000
Labour . 3,000
Direct Expenses ...
1,500
Power (25% Fixed) ..r 300
...
Depreciation (l00% Fixed) 2,000
Selling Overhead (25% Fixed) 2,500
Administrative Overhead (100%
Fixed) 1,000 "

Find the .unit cost of the product at

production level of900 and 1100 units.

BeR-50I 250

F. No. :c-/3

Ja
 Roll No 11 ••••••••••••••• 11

BCH-502
B. COM. (HONS.) (FIFTH SEMESTER)
END SEMESTER EXAMINATION, 2018 .
INCOME TAX LAW AND PRACTICES
Time :,Three Hours
Maxim.um Marks: 100
Note: (i) This -question paper contains two
Sections.
'"
(ii) Both Sections are compulsory.
Section-A
1. Fill in the blanks/True-False: (1 x5=5 Marks) ••

(a) Income Tax Act is applicable to whole of

India except Jammu and Kashmir.
(b) Unabsorbed depreciation can be carried
forward for set off for four years.
(c) Medical allowance received by an
employee is fully exempt.
(d) Any payment exceeding ~ if made
in cash is disallowed upto 100%.
(e) Deduction allowed U/S BOD shall be
..................
F. No.: c-25 P. T. o.

11..3 "
 Bell-S02
(3)
(2 ) DelI-SO 2
On 1-1-2017 he invested ~ 9,00,000 in
2. Attempt any five parts out of seven: bonds issued by Rural Electrification
(3x5=15 Marks) Corporation of India notified U/S 54 EC
Define the following: and ~ 1,00,000 on 18-3-2018 in Bonds of
(a) Capital Asset National Highway Authority of India.
(b) Deduction UIS 80 DDB Compute his taxable capital gain and
(c) Exemption UIS 54 discuss the relevant Section.
) (c) Compute the grosS total income from
(d) Unabsorbed depreciation
(e) Gross Annual Value information given below :
~
(f) Residential status of company (i) House property :
(g) Block of asset Loss from self-occupied
house (-) 30,000
- Section-B
Income from let out
3. Attempt any two parts of choice from (a), (b) house (+) 16,000
and (c). (10x2=20 Marks)
(ii) Profit and gains:
(a) Explain the provisions of Section 44 AD, Business loss (-) 1,50,OqO .•.
Section 44 ADA and Section 44 AE
Share of loss from firm ....
regarding computation of income from
..... F. Y. 2016-17) (-) 1,00,000
eligible business.
(b) Sudhir sold a plot of land at Pune on (iii) Capital gains:
Short-term capital loss (-) 2,40,000
1-7-2017 [C. I. I. 272] for ~ 28,80,000. He
Long-term capital gain (+) 4,00,000
paid ~ 80,000 as selling expenses. The plot
was received by him on the death of his 4. Attempt any two parts of choice from (a), (b)
father 01\ 18-3-2005 [C. I. I. 113]. His and (c). (10x2=20 Marks)
father had acquired it on 1-4-1995 for (a) What are the provisions regarding the set-
~ 2,00,000 and its F.M.V. on 1-4-2001 off of losses?
was ~ 6,20,000.
P. T.O.
F. No : c-25
F. No.: c-25
 (4) BCH-502 (5) BCH-502

(b) (i) X retires from ABC Ltd. on 31 From 1-8-2017 she joined Sun Limited at
March, 2017. Company paid ~ 16,000 Hyderabad. Her salary particulars from her
per month as pension but does not pay new employer are as follows:
. any gratuity. On the request of X, Co. Basic pay ~ 27,000 p. m.
pays f 2,00,000 in lieu of D.A. fI3~00p.m.
commutation of 20 perce?t of pension C. C. A. f 700 p. m..
. with effect from 1-2-2018. Calculate. H. R. A. f 8,000 p. m.
taxable pension for A. Y. 2018-19. (She pays f 12,000 p. m.as rent).
(ii) A received f 5,40,000 as gratuity. He She and her both employers were
is not covered under Payment of contributing @ 14% of salary towards
Gratuity Act. He retires from service
recognized Provident Fund. Compute her
on 31-1-2018 after 28 years and
salary income for the A. Y. 2018-19.
9 months of service. At the time of ~ ,

retirement his monthly salary was 5. Attempt any two parts of choice from (a), (b)
f 30,000. Find out the amount of and (c). (10x2=20 Marks)
gratuity exempt U/S 10(10). (a) Discuss provisions and procedures for
(c) Mrs. A is employed in Star Limited as online filling of return of income. .,
marketing officer at Mumbai. She r~signed (b) Mr. Raj a foreign national came to India
from the job on 31-7-2017. Her salary for the first time on 15-6-2012. During the
particulars are ~ F. Y. 2012-13, 2013-14, 2014-15, 2015-
Basic pay ~ 25,000 p. m. 16,2016-17 and 2017-18, he stays in India
D. A. f 12,500 p. m. for 120 days, 115 days, 15 days, 191 days,
C.C.A. f500p.m. 124 days and 80 days respectively.
Conveyance allowance ~ 1,000 p. m. She ~Determine his residential status for the
claims to have spent 75% of 'this in assessment year 2018-19.
performance of her duties. (c) Following is the Profit & Loss Account of
KM for the P. Y. 2017-18:

F. No.: c-25 F, No.: c-25 P. T. O.

 (7)
BCH-502
(6) BCH-502
Profit & Loss Account Depreciation on the assets is ~ 4,500.
Compute the taxable income for A. Y.
~
To Salaries 2018-19.
25,650
To Rent 6. Attempt any two parts of choice from (a), (b)
1,000
To Commission on Sales and (c). (10x2=20 Marks)
100
To Income Tax . (a) Discuss any five incomes exempted under
2,000
To Entertainment Expenses Section 10 of Income Tax Act.
700 (b) Mr. Z owns a house at Chennai. During
To Commission paid to collect
interest on securities 25 the P. Y. 2017-18, ~ portion of house is
4
To Embezzlement by cashier 1,000
To Municipal Tax occupied for self-residence and .!.. portion
600 .. 4
To Bad debts (Allowed) 450 of house is let out for residential purposes
To Repairs to house 1,625 from 1-4-2017 to 31-12-2017 on a rent of
To Office expenses ~ 700 p. m. From 1-1-2018 this portion
4,180
To Depreciation was used for own residence by him.
5,000
To L. I. C, Premium Municipal value of the house is ~ 20,000 -,*"

1,820 and fair rent ~ 24,000. Expenses incurred

To Net Profit 45,100 in respect of property were: Municipal
89,250 taxes ~ 6,000 and Repairs ~ 2,000, Fire
~
insurance premium { 3,500, Land Revenue
)
By Gross Profit {4,000 paid during the year.
80,000
By Bank Interest A loan of ~ 6,00,000 was taken on
450
By Bad debts recovered (last 1-4-2014 @ 15% p. afor the construction
year allowed) 2,000 of the. house which was completed on
By Rent from House property ·4,800 31-1-2015. Loan is still outstanding. Find
By Interest on securities , 2,000 out his income from house property for the
89,250 A. Y. 2018-19.

F. No.: c-25
F. No. : c-25
P. 1: O.
 (8 ) BCH-502

(c) Calculate depreciation allowance for A. Y.

2018-19 from the details given below :
(i) The W. D. V of the assets on
1-4-2017 was :
(in ~)
Office Building (Rate of
Dep. 10%) 2,00,OC )
Factory Building (Rate of
Dep. 10%) 3,00,000
Machinery (Rate of Dep.
15%) 2,80,000
-Furniture (Rate of Dep.
10%) . 1,50,000
"-
Typewriter (Rate of Dep.
15%) 25,000
.• ":.
Tractor (Rate ofDep. 15%) 40,000
(ii) A new machinery costing ~ 80,000
was installed in factory for production
on 25-8-2017. .
(iii) Machinery sold during the year
~ 55,000.
(iv) Furniture purchased on 10-8-2017
~ 60,000 and sold during the year for
~ 42,800.
(v). Addition to the building on
21-12-2017 ~ 60,000.
BeH-502 250

F. No. :c-25

,.
 Roll No .

B-CH-503
',.
B. COM. (H) (FIFTH SEMESTER)
END SEMESTER EXAMINATION, 2018
INTERNATIONAL BUSINESS
Time : Three Hours
Maximum Marks : 100
Note :(i) This question paper .contains two
.:.
Sections.
(ii) Both Sections are compulsory,
Section-A ~

1. State True or False: (lx5=5 Marks)

(a) International business carries no exchange
rate risk.
(b) Absolute cost advantage theory is based
on the concept of productive efficiency.
(c) In general sense, Franchising encompasses
transfer of the total' business function
while licensing concerns with a single
product or process.
(d) Expropriation and confiscation are legal
risk in international business.
F.No. :c-J7 P. T. O.
II
r/"
 (2) BCD-S03 (3) BCH-S03
(e) International business has no bearing on 4. Attempt any two parts of choice from (a), (b)
the organizational structure. and (c). (lOx2=20 Marks)
2. Attempt any five parts out of seven: (a) Define international business. Explain the
(3x5=15 Marks) various modes of entry into international .
(a) What is meant by Franchising? markets.
(b) What are the socio-cultural risks in (b) What do you understand by tariff ? What
international business? are the various types of tariff and non-
) tariff barriers in international business ?
(c) Explain the theory of National ,
Competitive Advantage. (c) "Information technology disrupts the way
(d) Enumerate any three objectives ofIMF. nation trades among each other." In "this
context, . describe the role of IT in
(e) Define the Balance of Trade.
'" international business and its recent trends.
'.
(f) What is meant by Foreign Trade
Promotion? 5. Attempt-any two parts of choice from (a), (b)
(g) Define Knowledge Process Outsourcing. . and (c). (lOx2=20 Marks)

Section-B (a) What is meant by economic environment?

Explain the major economic indicators that
3. Attempt any two parts of choice from (a), (b) a nianager should consider before taking
and (c). (lOx2=20 Marks) any' international business decision.
.(a) Elaborate the factors contributing to rapid (b) "Those who build walls are their own
growth in international business during prisoners." In light of this statement and in
recent time. context to BREXIT, describe the costs and
(b) Explain the concept of Product Life Cycle -benefits of regional economic co-
theory in international trade. .operations.
(c) "Foreign investment is a mixed blessing." (c) What is meant by export promotion
Discuss this statement with the perspective strategy? Explain how SEZs and EODs
of foreign investment in India. schemes enhance the foreign trade.
F. No.: c-J7 F. No. :c-J7 P. T. O.
 (4) BCH-503

6. Attempt any two parts of choice from (a), (b)

and (c). (lOx2=20 Marks)
(a) Enumerate the objectives and functions of
the World Bank.

(b) "The nature of organizational structure

depends on the extent of the firm' s
involvement in international business."
• Discuss.
(c) Describe the Balance of Payment account
and its components. . r
"-

-:

BCH-503 250
F. No.: e-n
II
 I

Roll No .

BCH-504
B. COM. (H) (FIFTH SEMESTER)
) END SEMESTER EXAMINATION, 2018
AUDITING
Time: Three Hours
Maxim-urn Marks : 100
Note :(i) This question paper contains two
"-
Sections.
•..
(ii) Both Sections are compulsory .
""I;
Section-A
1. Fill in the blanks/True-False: (1 x5=5 Marks)
(a) Interim audit is conducted regularly.
(True/False)
(b) "External auditor can rely on internal
auditor." (True/False)
(c) Working papers can be retained for a
period of years.
(d) Audit program is structured by the
management of the company. (True/False)
(e) Two examples of vouchers are .
F.No. :c-4 P.T.O.

I." "
 (2) BCH-504 (3) BCH-504
•
2. Attempt any five parts: (3x5=15 Marks) 4 .. Attempt any two parts of choice from (a), (b)
(Define/Short Numerical/Short Programming/ and (c). (lOx2=20 Marks)
Draw)
(a) What is meant by Vouching? How IS
(a) List the organizations covered under
vouching different from verification?
Statutory Audit.
(b) Write a note on audit of educational (b) What do you understand by Compulsory
institution. Tax Audit ? Discuss the relevant

(c) What is the purpose of Audit Committee? provisions.

(d) What is meant by "true and fair view" ? (c) Explain the basic principles governing an
(e) What is meant by Audit Notebook? .•• audit.
(f) What is substantive procedure? flow does
5. Attempt any two parts of choice from (a), (b)
it differ from compliance procedure? •.. and (c). / (lOx2=20 Marks)
,.,
(g) Is there any ceiling on the number of
audits, an auditor can take? (a) How would you vouch/verify :

Section-B (i) Loans and borrowings

3. Attempt any two parts of choice from (a), (b) (ii) Bad debts recovered
and (c).. (lOx2=20 Marks) (b) Differentiate between a clean and qualified

(a) Discuss the objectives of anaudit. audit report. Draft an imaginary clean

(b) What do you understand by management report.

audit? Discuss its limitations. (c) Describe the qualifications and
(c) What are working papers ? Discuss the disqualifications for appointment of an
types of working papers. auditor of company.
F. No.: (:-4
F. No.: c-4
 (4) BCH-S04

6. Attempt any two parts of choice from (a), (b)

and (c). (lOx2=20 Marks)
(a) What do you understand by "Auditing and
Accounting standards" ? Discuss the basic
provisions.
(b) What are the objectives of internal
control ? How is it different from internal
check?
(c) List the civil and criminal liabilities of
auditor of a company.
f
I

.•

BCH-504 250
F. No.: c-4 /

It
 Roll No
~

\~~~~~ (b..~') n
BCH-505 o..:.'l>Q~ \~ ,

B. COM. (H) (FIFTH SEMESTER)

) END SEMESTER EXAMINATION, 2018
ENTREPRENEURSHIP AND SMALL
BUSINESS
Time: Three Hours
Maximum Marks: 100
Note: (i) This question paper contains two
Sections. .•
(ii) Both Sections are compulsory.
Section-A
1. Fill in the blanks/True-False: (1 x5=5 Marks)
(a) Small industries in manufacturing sector
invest upto ~ 1 crore in plant and
machinery. (TruelFalse)
(b) Rang De foundation is an example of
.......... entrepreneurship.
(c) entrepreneurship deals with
learning from the competencies of others.

F. No. :c4 P. T.O.

II
 (2 ) BCH-505 (3) BCH-505
'(d) OLX is an example of C2C business. (c) What is a Business Plan ? Explain the
,
(True/F alse) stages involved in preparation of Business
(e) Entrepreneurs bear maximum risk in plan.
business. . (TruelFalse)
4. Attempt any two parts of choice from (a), (b)
2. Attempt any five parts : (3x5=15 Marks) and (c). (lOx2=20 Marks)
Explain the following: (a) Who is an entrepreneur ? Discuss the
(a) Imitative Entrepreneurship managerial duties of an entrepreneur.
-
(b) E-Commerce (b) What is Social Entrepreneurship? Discuss
(c) Entrepreneurial ecosystem .0.: the problems of Social Entrepreneurship.

(d) LPG (c) Explain CSR and its benefits to the

(e) Entrepreneur as an innovator. business. '
J

(f) Any three myths about entrepreneurs. 5. Attempt any two parts of choice from (a), (b)
(g) Any three competencies of entrepreneurs. and (c). (lOx2=20 Marks)
Section-B (a) Who is an Intrapreneur ? Explain the
3. Attempt any two parts of choice. from (a), (b) qualities of an intrapreneur.
and (c). (lOx2=20 Marks) (b) Explain in detail the concept of
(a) What is entrepreneurship ? Explain the Agripreneurship and its major areas with
factors affecting entrepreneurship. the help of examples.
(b) What is Rural Entrepreneurship ? Explain (c) What is Franchising? Explain the steps
the problems of Rural Entrepreneurs. involved in franchising a business.

F. No .. c-4 F. No.: c-4

 (4) BCH-505

6. Attempt any two parts of choice from (a), (b)

and (c). (lOx2=20 Marks)

(a) Discuss the process of entrepreneurship in

detail.

(b) Who is a Women Entrepreneur ? Explain

the problems faced by women
entrepreneurs.

(c) What is Business Environment ? Explain

the dimensions of business environment.
...

"-;.

BeH-505 250
F. No.: c-4

ja
 Roll No .

B:CH-50'6 (F1)
B. COM. (HONS.) (FIFTH SEMESTER)
END SEMESTER EXAMINATION; 2018
FINANCIAL ANALYSIS AND REPORTING
Time: Three Hours
Maximum Marks: 100
Note: (i) This question paper contains two
Sections. ,...

(ii) Both Sections are compulsory.

Section-A
~'

1. Write True-False: (lx5=5 Marks) ":

(a) An impairment review must be carried out

annually on all intangible assets.
(b) Impairment loss is recorded when carrying
amount is smaller than recoverable
amount.
(c) Vertical analysis is also known as
comparative analysis.
(d) Comparative . analysis is a part of
horizontal analysis.
(e) Litigation settlement is an extraordinary
item.

F. No:: c-13 P. T. o. ja

3
 (3) BCH-S06(Fl)

(iii) Stock turnover ratio

(2) BCH-S06(Fl)
(iv) Debtors turnover ratio
2. Attempt any five parts out of seven : (v) Creditors turnover ratio
(3x5=15 Marks) 31-3-2017 31-03-2018
(a) What is Financial Analysis? Particulars
(~) (~
(b) Compare horizontal analysis and vertical
analysis. Bills Receivable 15,000 30,000
Bills Payable 30,000 15,000
(c) Give three. advantages of comparative ,
balance sheet. Sundry Debtors 60~000 75,000
(d) Discuss the significance of Debt-Equity Sundry Creditors 37,500 52,500
Ratio Stock-in-Trade 48,000 72,000
(e) What is net-profit ratio?
Additional information :
(f) What do you mean by r Unwinding
Interest? (i) On 31 st March, 2018 there were
assets-Building ~ 1,00,000; Cash
(g) Explain the term "Impairment Loss."
~ 60,000; Cash at bank ~ 48,000 .
. SectioD-B ,(ii) Cash purchases ~ 69,000 and Returns
3. Attempt any two parts of choice from (a), (b) outwards ~ 9,000.
and (c). (lOx2=20 Marks) (iii) Cash Sales ~ 75,000 and Returns
(a) What do you mean by financial reporting? . inwards ~ 3,000.
Briefly describe the purpose and (iv) Rate of gross profit 25% on sales and
objectives of financial reporting. . actual gross profit was ~ 75,000.
(b) Explain in detail the need and purpose for 4. Attempt any two parts of choice from (a), (b)
additional disclosures in financial and(c). (lOx2=20 Marks)
reporting.
(a) Explain any five ratios that are used to
(c) From the following particulars extracted analyze liquidity and solvency position of
from the books of a company, compute: an organization.
(i) Current ratio
(ii) Acid test ratio F No.: c-Il P. T.O.

F No.: e-ts
 (4) BCH-506(Fl) (5) BCH-506(Fl)
(b) Define corporate governance. What are the Furniture and Fixtures 20,000 25,000
benefits of good corporate governance? Other Fixed Assets 30,000
25,000
(c) The following are the Balance Sheets of a
Cash in Hand and at
concern for the years ending 31st March,
Bank 20,000 80,000
2010 and 2011. Prepare a comparative
Balance Sheet and write interpretation Bills Receivable 1,50,000 90,000
about the fmancial position of the concern : Sundry Debtors 2,00,000 2,50,000
Stock 2,50,000 3,50,000
2010 2011 Prepaid Expenses - 2,000
Liabilities
(~) (~ Total 14,35,000 16,97,000
Equity Share Capital 6,00,000 8,00,000 5. Attempt any two parts of choice from (a), (b)
Reserves and Surplus 3,30,000 2,22,000 and (c). (lOx2=20 Marks)
Debentures 2,00,000 3,00,000 "(a) 'Financial statements are meant to provide
Long-term Loans information to interested users.' In the
1,50,000 2,00,000
light of above statement, describe various
Bills Payable 50,000 45,000 , users of financial statements.
Sundry Creditors 1,00,000 1,20,000 (b) Explain auditor's report and its salient
.of

Other .Current contents as per the provisions of' the

Liabilities , 5,000 10,000 Companies Act, 2013.
Total 14,35,000 16,97,000 (c) The following Trial Balance relates to a
company at 30th June, 2007 :
~
Amount Amount
2010 2011 Particulars
Assets ~) (~)
(~) (~) 3,90,000 .
, Revenue
Land and Building 3,70,000 ~,70,000 Cost of Sales 2,10,000
Plant and Machinery 4,00,000 6,00,000 Distribution Costs 6,800

F. No.: c-13 F. No.: c-13 P. T. o.

 ( 6) DCH-506(I~1)

Administration
Expenses 12,700 (7) BCH-506(Fl)
Loan Interest paid 3,600 The following notes are relevant:
Property -Cos t . 1,50,000 (i) Property includes land at a cost of
Accumulated ~ 30,000. The building is being
Depreciation-
depreciated on a straight-line basis
Property (at 1st July,
over its estimated useful life of 25
2006) 38,400
\ years.
Plant and Equipment-
Cost 1,76,200 (ii) Plant and Equipment is being
Accumulated depreciated on the reducing balance
Depreciation- Plant basis at a rate of 20% per annum.
and Equipment (at 1st (iii) The balance on plant and equipment
July 2006) 48,600 included a piece of specialist
Trade Receivables . 31,600 .~ machinery that cost ~ 70,000 onTst
Inventory-30th June, July, 2005. On 30th June, 2007,
2007 18,100 machinery got damaged. Company
Bank 1,950 has identified two possible options:
Trade Payables 2~,400
First: Sell the Machine :
Equity Shares 50,000 ,-'.
A potential. buyer has been located;
Share Premium 9,000 who has indicated that she would pay
12% Loan note 80% of the carrying amount at 30th
(issued on 1st July, June, 2007. However, she has insisted
2006) 40,000 that the machine is repaired before she
Taxation 1,300 buys it. The repair cost is ~ 4~840.
Retained Earnings at . Second : Repair the machine and
1st July, 2006 11,450 continuous to use it :
Total I 6_12)~50
r- II 6,12,850 -' The financial controller has estimated
that the present value of future cash
F, No.: c-J3 flows (including the repair cost)
amount of~ 31,800.
F. No,: c-13 P. T. O.
 (8) BCH-S06(Fl)

(iv) All depreciation and impairment loss

. are changed to cost of sales.
(v) Provision for income tax for the year
to 30th. June, 2007 is estimated at
••
~ 6,500.
Prepare the statement of profit and loss for
the year to 30 June 2007 and a statement
of financial position at that date.
6. Attempt any two parts of choice from (a), (b)
and (c). (10x2=20 Marks)
(a) What are the important! profitability
ratios ? How are they' worked out ? .:.
Explain and illustrate.
(b) Discuss the significance of company
analysis, industry analysis and economy
"
analysis.
(c) Explain the limitations of financial
statement analysis.

BCH-506 (Fl) 250

F. No.: c-/3

,.
 Roll No .

BCH-506(Ml)
B. COM. (H) (FIFT~ SEMESTER)
. ~lL.J ~ \! r'l

END SEMESTER EXAMINATION, 2018

MARKET RESEARCH
Time: Three Hours
Maximum Marks: 100
Note: (i) This question paper contains two
Sections.
(ii) Both Sections are compulsory.
Section-A
1. Write True-False: (1x5=5 Marks)
(a) Of all the steps formulating the research
problem typically takes the maximum time
)
in research. (TruelFalse)
(b) Ethnography is not identified as a major
research design. (TruelFalse)
(c) Coding involves the transformation of raw
data into numbers to make it suitable for
I

further analysis. (True/False)

F. No. : c-4 P. T. o. I'
..,
 (2) BCH-506(Ml) (3) BCH-506(Ml)
(d) A mean, median and mode are all (b) Explain in detail the process of marketing
examples of measures of variance. research with the help of a flow chart.
(TruelFalse) (c) Explain the benefits and the limitations of
market research in detail.
(e) Closed-ended questions do not increase
the return rate of the questionnaire. 4. Attempt any two parts of choice from (a), (b)
and (c). . (lOX2=20 Marks)
(TruelFalse)
(a) What do you mean by problem
2. Attempt any five parts : (3x5=15 Marks)
formulation ? Explain its process. with the
(a) Level of confidence help of a flow chart.
(b) Cross Sectional research V Longitudinal (b) Write an essay on the "Application of
Research £..Market Research."

(c) Nature of market research (c) What do you mean by scaling ? Explain
the concept
/
of nominal, ordinal, interval
(d) Omnibus surveys
and ratio scales with examples.
(e) Techniques of primary data collection 5. Attempt any two parts of choice from (a), (b)
(f) Covert and Overt observational research and (c). (lOx2=20 Marks)
(g) SPSS (a) Explain in detail what is . Exploratory
research design ?What is. its relationship
Section-B
with conclusive research?
3. Attempt any two parts of choice from (a), (b) (b). What is Focus Groups ? Explain its
and (c): (lOx2=20 Marks) process in detaiL
(a) Define marketing research. Write down (c) What is "Descriptive Research" ? Explain
'the scope of marketing research. its nature and methods.

F. No. : c-4 F. No.: c-4

 - - -~,--- ---

(4) BCH-506(Ml)

6. Attempt any two parts of choice from (a), (b)

and (c). (lOx2=20 Marks)
.1

(a) Explain the concept of tabulation and

coding·in research .
.(b) What is sampling ? Explain the non- )
probability sampling in detail.
(c) What is testing of hypothesis? Explain the
types of hypothesis and the types of errors
with the help of example. ,:,.

I
r
1>
' .• ~
I
I .......
I.

100
BCH-506(Ml)
/
F.No. :c-4 II
 Roll No .

BCH-507(F2)
B. COM. (Honors) (FIFTH SEMESTER)
END SEMESTER EXAMINATION, 2018
WORKING CAPITAL MANAGEMENT
Time: Three Hours
Maximum Marks: 100
Note: (i) This question paper contains two .
"'-
.Sections.
(ii) Both Sections are compulsory.
Section-A .•~
1. Fill in the blanks: (1 x5=5 Marks)
(a) The time elapses between the receipt of
raw materials and payment to
suppliers .
(b) The decentralized collection procedure in
U. S. is called as .
(c) "2/10, net 60" 2 denotes .
(d) The time required to process and execute
an order is called time.

F. No.: c-/3 P. T. o.

\ "
 (3) nCH-S07(F2)

Desired output : 180000 Units for the

(2 ) BCH-S07(F2) year
-

(e) means borrower is provided Cost per

Particulars
money against the security of movable Unit

property. Raw material 20

Direct labour S
2. Attempt any five parts out of seven:
•• Overheads (Including
(3 xS=IS Marks)
(a) Cost ofInvestment in receivables Depreciation of ~ S) IS
Total Cost 40
(b) Credit rating
Profit 10
(c) Motives for holding Cash
Selling Price 50
(d) Negative _working capital
(e) Float Additional in[ormation :
(f) Aging Schedule (i) Minimum desired cash balance is
~ 20,000.
(g) Commercial papers
(ii) Raw material held in stock, on an
Section-B average, for 2 months.
3. Attempt any two parts of choice from (a), (b) (iii) Work-in-Progress (Assume 50%
Completion Stage) will approximately
and (c). (lOx2=20 Marks)
to half a month production.
(a) Define working capital management. (iv) Finished goods remain in warehouse,
Discuss the factors that can be considered on an average for a month.
(v) Suppliers for material extend a
while estimating working capital.
., month's credit and debtors are
(b) The Modem Machine Company Ltd. is provided 2 -months' credit. The cash
trying to know about the cash requirement sales are 2S% of total sales.
to run its operation successfully and
Finance Dept. has furnished the following F. No. : c-rs P. T.O.
information to the management:

F. No.: c·/.'
 .,
(5) BCH-507(F2)
(4) BCH-507(F2)
collected next month and the balance
(vi) There is a time lag in payment of ~ in the next month.
wages for a month and half a month in
Creditors: Material 2 months; Wages
case of overheads. Think yourself as
1
finance manager and make a 1/5 month; Overheads - month.
statement required to estimate the 2
working capital needs. (iii) Cash balance on 1st October, 2005 is
(C) Discuss in detail the factors that determine expected to be ~ 8,000.
the cash needs of as firm. Give examples (iv) A machine will be installed of ~ 5,000
of necessary factors. in August, 2016 at a cost of
4. Attempt any two parts of choice from (a), (b) ~ 1,00,000. The monthly instalment
and (c). (10x2=20 Marks) (machine) of ~ 5,000 is payable from
October onwards.
(a) What-is Credit Policy? Discuss the types
of credit policy's with their advantages (v) Dividend @ 10% on Preference Share
and disadvantages. ..• Capital of ~ 3,00,000 will be paid on
1st December, 2016.
(b) Chetan Company Ltd. h-is given the c

following particulars. You are required to (vi) Advance to be received for sale of
prepare a Cash Budget for three months vehicles of ~ 20,000 in December.
ending 31 Dec., 2016 : (vii)Income Tax (Advance) to be paid in
December, ~ 5,000.
Sales Material Wages Overheads
(c) What is inventory management ? Discuss
(i) Months the dangers involved in maintaining excess
m (~) (~) (~
August 20,000 10,200 3,800 1,900 and inadequate investment in inventories.
September 21,000 10,000 3,800 2,HlO \
5. Attempt any two parts of choice from (a), (b)
October 23,000 9,800 4,000 2,300
and (c). (lOx2=20 Marks)
November 25,000 10,000 4,200 2,400
(a). Discuss the mathematical models for
December 30,000 10,800 4,500 2,500
determining the optimum cash balance of'
(ii) Credit term are: a firm along with their assumptions and
Sales and Debtors : 10% sales are on graphs.
cash basis. 50% of the credit sales are F. No.: c-13 P. T. O.
F. No. : c-/3
 (6 ) BCH-507(F2)
(7) BCH-507(F2)
(b) The following information is available for
a company: (b) From the following information, calculate
Monthly credit sales ~ 10,00,000 Minimum Stock level, Maximum Stock
Average maturity period 40 days level and Re-ordering level:
Factor's Fees/Commission 5% (i) Maximum 400 units per
Interest rate charged by Consumption week
factor 15% (ii) Minimum 250 units per
Collection department's cost ~ 5,000 per Consumption week
(if there is no factoring) month (iii) Normal Consumption 300 units per
Factor's average remittance week
. period 10 days (iv) Re-order period 04-06 weeks
_ The company's cost of (v) Re-order Quantity 1500 units
raising funds (other than
factor) 25%' (vi) Normal Re-order 07 days ...
Calculate the effective interest rate period
charged by the factor and advice the (c) What are the sources of working capital
company ignoring all other factors finance? Discuss.
including risk of default.
(c) Define the term Economic Order Quantity.
How is it computed? Explain by giving an
example.
6. Attempt any two parts of choice from (a), (b)
and (c). (10x2=20 Marks)
(a) Define Marketable Securities. Discuss the
factors affecting the choice of Marketable
Securities.
BCH-507(F2) 250
F. No. : e-ts
F No.: c-U
 .:t:." .".1:- -~
\,,/,;1
f~_·

.IS .- I
4:ylh" rfV ,)l)g,~,("]

Roll No .

BCH-50'7(M2)
B. COM. (H) (FIFTH SEMESTER)
END SEMESTER EXAMINATION, 2018
INTEGRATED MARKETING
COMMUNICATIONS
Time: Three Hours
Maximum Marks: 100 "-

Note :(i) This question paper contains two

Sections.
(ii) Both Sections are compulsory.
Section-A
1. Write True·False : (l x5=5 Marks)
(a) The' concept of IMC places more
importance on advertising. (True/False)'
(b) In house advertising agencies operate as
separate entity. (True/False)
(c) Decentralized approach is followed by
large organization like P & G.(True/False)

F. No.: c-4 P. T. O.
/I

~
 ,--~~~----- '-~------- ,.

(2) CH-507(M2) (J) BCH-S07(M2)

(d) Teaser advertising 1S aunec (c) \Vrite a detailed note on the role of
•
curiosity. mternet in marketing communications.

(e) Corporate advertising is aimed at building 4. Attempt any two parts of choice from (a), (b)
-,
image in the minds of people. (True/False) and (c). (lOx2=20 Marks)

2. Attempt any five parts out of seven : (a) Explain the concept .and types of sales
(3x5=15 Marks) promotion.

(a) AIDAmoqel (b) What is th process followed In

(b) Communication process developing effective marketing
(c) Regulation of advertising communication?
.•..
(d) Social Marketing (c) Explain the nature, importance and

(e) Advertising objectives applicability of direct marketing.

I •

(f) M-Commerce 5. Attempt any two parts of choice from (a), (h)
(g) DAGMAR, and (c). (lOx2=20 Marks)

Section-B (a) What is personal selling ? Explain the

different steps followed for effective
3. Attempt any two parts of choice from (a), (b)
personal selling.
and (c). (lO~2=20'Marks)
(a) What do you understand by public (b) What is the relevance and types of
. advertising appeal ?
relations ? Explain the Public Relation
Process. (c) Bring out the unethical aspects of

(b) What is the need and importance of promotions and the steps taken to reduce
integrated marketing communications ? the negative impact.

F No. . c-4
F.N(l '('-I
 ---'~-.'-~J;;':' .e~.
- -. :~;.;.: ••••}. 'l

( 4) BCH-507(M2)

6. Attempt any two parts of choice from (a), (b)

and (c). (lOx2=20 Marks)
(a) Explain' the different elements of
promotional mix.
(b) Write a note on importance of creativity
)
and the 'creative process followed..
(c) Explain the role of different' participants in
IMC process.

...
"
I
r

lDO
BCH-507(M2)
F. No.: c-4

/I