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DE3955
DISTANCE EDUCATION B.B.A. DEGREE EXAMINATION, DECEMBER 2008. BUSINESS COMMUNICATION Time : Three hours
11
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. What is business letter? What are the points to be kept in mind in drafting business letter?
]S ! "P : #A$ %&' (P) #*$ Piu +, !3. How does status enquiry differ from trade enquiry?
" u6P- iUP:' [9US Piu Gx \7u' [P:U ;P7. What is agenda? What are the differences between agenda and minutes?
P+EiC A: /6:'P S u P% \'F ;E=, B6' 57ux S4x <1UPU Piu "P11. Write a strongly worded final collection letter on behalf of M/S. Meenakshi & Co., Madurai to a customer who has yet to pay Rs. 27,000.
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Dx"C 56US /6:'P GE] P% \'F HI JKLMMM U9 4x: iUP:6US 5/ N Piu "P12. Write an application letter for the post of an accounts officer in M/S Fenner India Ltd., Madurai.
Dx"C 56US %' 57/ OP%=E .4/1S P2US A@0' u+UP +s2 "P13. Write a complaint letter to a supplier for the wrong delivery of goods.
u %6EP AQ F 4u P"24/1PP R +. PSu6US !P' Piu "P14. What is business report? What are the different types of business reports?
oP AUP G G? oP AUPC PP ?
15. Draft a letter to the Manager, Karur Vysya Bank Ltd., Tiruchy, requesting him to grant overdraft facility.
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DE3956
DISTANCE EDUCATION
12
B.B.A. DEGREE EXAMINATION, DECEMBER 2008. PRINCIPLES OF ECONOMICS Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. Explain the concept of consumer surplus with an
example.
TP'' A) U' Au"24x= +:USP2. What are the internal and external economies of a firm?
Ei? \D.0UP .7uP: EiO8P4. Describe the different types of Price discrimination.
%\0+ PP ?
PART B (4 15 = 60 marks) Answer any FOUR questions. 9. Explain in detail the indifference curve analysis.
\D &US "PE8 *I+ +)P +:USP10. Describe the three laws of returns to scale.
(1)D I 89x?
13.
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wages.
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DE3957
DISTANCE EDUCATION
13
B.B.A. DEGREE EXAMINATION, DECEMBER 2008. PRINCIPLES OF MANAGEMENT Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks) Answer any FIVE questions. All questions carry equal marks. 1. Define Management and state the importance of
management.
D0sDC "+0UP2 u6P- D1 D0sDC (U9x4uZ ;P2. Explain the forms of planning.
PE8 E8 [?%\O PP: +:USP4. What is meant by motivation? What are the
A/P"L P=D *9P]US "+0UP2 u6P6. How to overcome the barriers of communication?
PE8Ei u +:USPSECTION B (4 15 = 60 marks) Answer any FOUR questions. All questions carry equal marks. 9. Explain about Modern management approaches in detail.
u1P0 D0sD A_S (P: 1 +)P +:USP10. Explain the decision making process.
departmentalisation.
. PE=D !P +/UPX12.
1Z
x84xu
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aaDb) 9)Ecc 1 +"DP +/15. What is Control? What are its steps? What are the
techniques of control?
PE88 G G? Au iP ? Au TE[P ?
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DE3958
DISTANCE EDUCATION B.B.A. DEGREE EXAMINATION, DECEMBER 2008. BUSINESS ENVIRONMENT Time : Three hours
14
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. What are the internal factors of Business Environment?
E8 oP &[P, eU94x4u +:UPX4. What is the significance of Industrial Sector in Indian Economy?
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\f %uY P"oP ?
TE4/
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PART B (4 15 = 60 marks) Answer any FOUR questions. 9. Explain the significant influence of environment on business.
<1? NdO +"4/ Gu eU9 [9 +:USP10. Explain Socio-Cultural environment prevailing in India.
57/+ &P \hP g P0?\" NdO +:USP11. Discuss the influence of political environment on business.
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15. Environmental Analysis in not much important for an MNC Discuss. <1? NdO S IX Gx E8 &4/1S eU94x I7ux 50 +fUPX-
12
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DE3959
DISTANCE EDUCATION B.B.A. DEGREE EXAMINATION, DECEMBER 2008. FINANCIAL ACCOUNTING (2000 onwards) Time : Three hours
15
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. What are adjusting entries? Why are they needed?
G?
AP
AQ iEi1SL 52+US A: 8P ?
3. State the features of Receipts and Payments account.
%u %\@4xu P2U9 ] F!P: ;P4. Briefly explain the different methods of Redemption of debentures.
P= 4/"[P: GES PP: <6UPDP +:USP5. A and B share profits in the ratio of 5/8 and 3/8 respectively. C is admitted as a new partner. He brings Rs. 10,000 as capital and Rs. 8,000 as goodwill. The new profit
13
Ws5 sharing ratio will be 7 : 5 : 4 for A, B and C respectively. Pass necessary entries. A D1 B G ;E=,P u[P]= 50 .E=4u j k l G +9u4/ [9E8 %P9'- C G" !/ ;E=,P \'UP 89'- C G' H- mMLMMMR4u ux eu0PX H- nLMMMR4u .D/ PX &4/1S %Ps8 69'- A, B D1 C ;E=,P u[P]= !/ 50 +9uDP K k j k o G +9u4/ [9E8 %P9'- u /XP: GxP6. A, B and C are three partners. Their profit sharing ratio is equal. They dissolve their firm due to financial crises. Their Balance Sheet is as follows : Liabilities Rs. Assets Rs. Creditors Capital Accounts : A B C 7,000 6,000 4,000 17,000 59,000 59,000 42,000 Building Machinery Stock Debtors 12,000 10,000 12,000 25,000
All the assets realised Rs. 25,000. All the partners A, B and C could not contribute anything from their private assets. Prepare Ledger accounts to close the books of the firm. A, B D1 C *9 h ;E=,P u[P:x 50 .
E=4u \DDP [9E8 %P9'- &/ %.6UPi P"2DP A'P ;E=sD &4u P04x A:'P56 ! &0 S ! F6D k % !UP H%\4xUP H42,000 PEi= 12,000 P=p7u'P eu P2USP k
A B 7,000 6,000 14
A4x %\4xUP] +1 H- JjLMMM % E=;E=,P A, B D1 C *9 h6 uDx u E= %\4xUP: +1 2 ^x %Ps8 "+0- "8 u' %\Ix & P2UP eiUPX7. The cash book of a Trader showed credit balance of Rs. 875 on 31st December 2007. On verification with the Bank Pass Book it was found that : (a) A cheque for Rs. 300 dishonoured was not entered in the cash book. (b) Bank charges amounting to Rs. 10 were not recorded through the cash book. (c) There was a wrong credit of Rs. 750 in the cash book.
(d) Cheque for Rs. 580 paid into a branch of the Bank on 31 December had not been entered in the pass book. (e) Interest amounting to Rs. 970 was recorded by the bank and entered only in the pass book. (f) A cheque for Rs. 250 was paid into bank for collection but the cash book showed no entry for it. Prepare a Bank Reconciliation Statement as on 31st December 2007.
B6 '4uPf JMMKR 6= i\' lmR u/ ei=Z A6= %"UP ^=x H- nKj "X 56 ! PE89x k #A$ H- lMM D/ != P\0 AD/UP E=xAu %"UP ^Ei /+0#*$ [9 PE=2 H- mMRq %"UP ^Ei /X %\ I =+015
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^Ei
uu0P
H- KjMRUS
"X
#r$ i\' lmR u/ N@UPP [9C H- jnM D/ !: P\0 %=]E %\I E=- * %\0Ei /X %\I+0#A$ Ei H- sKM [9x %\0Ei /X %\ I E=#t$ [9C %\@4u E= P\0 H- JjM N@US AQ E=- * %"UP ^Ei /X %\I =+0i\' lmL JMMKR 6=4/1Sf [9 \fUPE= AUP u' %\IP8. A company issued 500 shares at 10% discount payable as
follows : On application Rs. 2 On allotment Rs. 3 On call Rs. 4 But the company forfeited all the shares due to non-payment of call money and re-issued at Rs. 8 per share. Give Journal entries.
B6 P% jMM [SP: mM \u[u E=4/ F6D %,u8 %\Ix:x k +s2 4/ Gx H- J BxUV8 Gx H- l Ad ! Gx H- o [u %,u8 %\Ix:x-
16
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Ad !UP 2 %\@4uuu A4x [SP] B Fd ! %\I E=- F' A4x [SP] H- n [u D %,u8 %\Iu- P% ^Ei S 8 u6PPART B (4 15 = 60 marks) Answer any FOUR questions. 9. From the following balances taken from the books of Ram & Co. prepare Trading and Profit and Loss Account for the year ending on 31st December 2007 and Balance Sheet on that date : Rs. Capital Building Machinery Debtors General expenses Rent paid Proprietors drawings Electric charges Carriage inwards Cash at Bank Returns outward Salaries Discount allowed Stock (1.1.07) Bills payable Sales Purchases Wages 17 35,000 18,750 9,250 7,000 800 3,710 650 190 850 3,000 110 1,110 200 16,500 5,000 63,500 46,850 2,500
Ws5 Cash in hand Sundry creditors Returns inward Adjustments : Closing stock Rs. 18,210. 1,800 10,000 450
" AsE P ^EiO67x F6 56 !P G8UP E=- JMMKR 6= i\' lmR u/ ei=Z +" D1 50 .E= P2US u' %\IPAu u/ 56 ! &0 S ! u' %\IPHeu PEi= 57/" P=,P %x %\0XP =P %\@4/x AfD:f G8 ! PPE=2 AvUS ;O [9 %"UP %, /6 \: E= A,4ux \"U96 ! #m-m-MK$ %\@4xu1Sf D1?wE8 +1 %Peu ;O
18 35,000 18,750 9,250 7,000 800 3,710 650 190 850 3,000 110 1,110 200 16,500 5,000 63,500 46,850 2,500
Ws5
\fUPE=P k 5/ \"U96 ! H- mnLJmM10. Ravi consigned 100 T.V. sets each costing Rs. 4,000 to Senthil of Vellore. Ravi spent Rs. 5,000 towards freight and insurance. During transit 5 T.V. sets were badly damaged and insurance company accepted the claim for Rs. 18,000 only. Senthil took delivery of the remaining 95 sets and spent Rs. 1,900 towards Indirect expenses. Senthil is entitled to 5% commission on sales. 80 T.V. sets were sold at Rs. 4,500 each by Senthil. Give Journal entries and Ledger accounts in the books of Ravi.
"+ G' mMM %u0PE] %EiP: H- oLMMM [u \f A: %\7/ G6US AQ i8 eC AQ FZ:'"+ AQ iEi1PP P i8 D1 AvUS ;O %\0P HjLMMM %\@4/Z:'- 6 YC j %u0PE] %EiP P8D \u4/1S A:9u P i8 P% h0 HmnLMMM DE8 % E=%\7/ sj %u0PE] %EiP DE8 %1:'Au1PP H- mLsMM DeP %\0XP %\Ix:'- +1C j \u[u %\7/ PPxP %1:'- nM %u0PE] %EiP H- oLjMM [u %\7/ +1 %\Ix:'" & P ^Ei S 8L "8 u' %\IP11. From the following particulars prepare an Income and Expenditure account for the year ended 31st March 2008 and Balance Sheet on that date :
Rs. 2007 April : To Balance b/d : Cash at bank By 455 By 2008 March : Salaries Rent 3,600 600 Rs.
19
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Cash in office 2008 March : To Subscription (including 200 for 200809) To Interest on investments (cost of investments Rs. 30,000) To To Bank interest Sale of scooter 1,500 10 250 5,270 5,270 3,000 Rs. By By Plan bonds Balance c/d : Cash in office Cash at Bank 12 113 By By 55 By Printing and stationery Postage Bicycle (purchases) 95 Rs. 680 145 25
Subscriptions include Rs. 120 for 200607. Also rent includes Rs. 50 paid for March 2007. Subscriptions amounting to Rs. 150 have still to be collected for the year 200708. Rent for March 2008 has still to be paid and Rs. 25 are outstanding against a stationery bill. The book value of the scooter was Rs. 320.
F6 S !P, i JMMnR 6= D'? Du lmR u/ ei=Z 6D %\0+ P2US D1 Au u/ 56 ! &0U S ! u' %\IP k HHJMMK ^ " k JMMn D'? lm k 3,600 56 ! Vy%P k \: 455 =P 600 [9 %"UP 55 Gx%6 PC6 ! %"UP 145 JMMn D'? k A?<U;O 25 \7u #JMMngJMMsR u %\0X 95 6= \7u H- JMM \U9 #[9x$ 3,000 /E= 4/" \'7x:x$ 680 eu Gu Ei [9x
20
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12 113 5,270
JMM{gMKR 6= \7u H- mJM 57u 6= \7u %uPC \'7x:x- JMMKR 6= D'? Du =P H- jM 57u 6= =PC \'7x:x- JMMKgMnR 6= % si \7u H- mjM 5Q " siZ:x- JMMnR 6= D'? Du =P 5Q %\@4u = si %uP H- Jj- S;E=f ^Ei D/ ! H- lJM12. While closing the books of account, a Commercial Bank has its advances classified as follows : Classification of assets (Rs. in Lakhs) Standard assets Sub-standard assets Doubtful assets : Upto one year One to three years More than three years Loss assets 700 400 200 500 16,000 1,300
You are required to calculate the amount of provisions to be made by the bank.
P2US ^8P: eiUS %x B6 oP [9x ux e24u F6D P 84x9 k P 84u E= %\4xUP #HI 0E\4/$ 16,000 .0+uD %\4xUP u" S7u %\4xUP q 8= %\4xUP k B6 6= "
21 700 1,300
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[9x u BxUV8 d[P BxUV8 %uP P2U98P13. Vikas draws a bill for Rs. 6,000 and Vishal accepts the
same for mutual accommodation of both of them to the extent of 2/3 and 1/3. Vikas discounts the same for Rs. 5,640 and remits 1/3 of the proceeds to Vishal. Before the due date, Vishal draws another bill for Rs. 8,400 on Vikas in order to provide funds to meet the first bill. The second bill is discounted for Rs. 8,160 with the help of which the first bill is met and Rs. 1,440 are remitted to Vikas. Before the due date of the second bill Vikas become insolvent and Vishal receives a dividend of 50 paise in the rupee in full satisfaction. Pass necessary journal entries in the books of Vikas and Vishal.
"S" 2\/ D1?wEii +PS H- {LMMMRUP D1?wE= G/u +x ^1! %\Iu'- Jyl D1 myl G +9u4/ 9'7x %P9'+PS HjL{oMRUS E= %\Ix A/ lR m [P +x@US AQ F=Z:'- u2 u/US e' eu D1?wE8US 2 %\@4xu1P +x H- nLoMM B6 D1?wE= G/ Au +PS ^1! %\Iu'- 5"s=x D1?wE= H- nLm{MRUS E= %\Ix eu D1?wE8US 2 %\@4u E=- H- mLooM %uP +P|}US AQ E=22
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5"s=x D1?wE8 u2 u/US e' +P~ %.i ! &0 A=7x +E=u A6= %\4/O67x HIUS jM \ 2 % E8 eDP P2US `'UP E=+P~ D1 +x ^8P, S 8 u6P14. The Balance Sheet of A, B and C who are sharing profits
and losses in the ratio of 2 : 2 : 1 was as follows on 31 March 2008, the date of dissolution. Balance Sheet of A, B and C as on 31 March 2008 Liabilities Sundry creditors Bank loan (with a charge on stock) Capitals : A B 20,000 2,20,000 Rs. Assets Stock 50,000 Other assets Goodwill 30,000 Capital : C 20,000 2,20,000 Rs. 1,000 60,000 1,09,000 30,000 1,20,000 Cash
Stock realised Rs. 52,000 and other assets were sold for Rs. 90,000. Expenses on realisation Rs. 3,000. Assuming that all the partners are insolvent prepare necessary ledger accounts to close the books of the firm. A, B D1 C G h ;E=,P u[P]= 50 . E=4u J k J k m G +9u4/ Ff4x %P9'JMMnR 6= D'? lmR u/ ;E=sD P0UP E8 A7u u/ A: 56 ! &0 S ! F6D k 56 ! &0 S ! lm D'? JMMn % !UP H%\4xUP H23
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1,20,000 %"UP
\"U96 !
50,000 F %\4xUP
.D/ !
30,000 eu k 20,000 2,20,000 C
\"U96 ! H- jJLMMMRL F %\4xUP H- sMLMMMRUS +1P E=- %\4xUP +1 PUS ^1E= %\0X HlLMMM- A4x ;E=,P] %.i ! &0 A=7x+E=uP AQD %\Ix %Ps8 &4/ P2US ^8P: ei4x u "E8 P2USP: u' %\IP15. X Ltd. invited application for 10,000 shares of Rs. 100 each at a discount of 6% payable as follows : On application Rs. 25 On allotment Rs. 34 On first and final call Rs. 35 The application received were for 9000 shares and all of these were accepted. All moneys due were received except first and final call on 100 shares which were forfeited. 50 shares were reissued @ Rs. 90 as fully paid. Pass entries in the cash book and journal of the company. X OP%=E mMLMMM [SP]US H- mMM [u { \u[u
24
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sMMM [SP]US DE8 +s2 % E=- A A4x BxUV8 %\I E=mMM [SP]UP eu D1 5/ Ad ! u+" ^ 2 % E=- mMM [SP B Fd ! %\I E=- A1 jM [SP H- sM [u D %,u8 %\I E=- %"UP ^Ei@ P% ^Ei@ S 8 u6P-
25
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DE3960
DISTANCE EDUCATION B.B.A. DEGREE EXAMINATION, DECEMBER 2008. BANKING THEORY LAW AND PRACTICE Time : Three hours
21
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. What are the services offered by commercial banks to
customers?
oP [9P iUP:'P]US *1 \P ?
2. What are the functions of central banking?
E [9 eC .DP: +:USP4. Point out the defects and difficulties of commercial banks
in India.
oP [9P, S8P D1 u=P: %,U%P2'P5. Analyse the reasons for backwardness of the Indian
Money market.
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P\0C D/f 4x Au %6EP: +fUPXPART B (4 15 = 60 marks) Answer any FOUR questions. 9. Explain the role of commercial banks in Economic Development.
D [9 %\84x P=PE8 Ei eP ?
11. Describe how the Private Sector banks offer precious services rather than public sector banks.
GD/f
12. What role is played by commercial banks in the Indian Money Market?
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[9 B[P1? \E=4/ A: [9P]USf AfDL !/ 9: 1 +"[P:U ;P15. Enumerate the precautions to be taken by a bank before opening accounts.
G8UP
si
28
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DE3961
DISTANCE EDUCATION B.B.A. DEGREE EXAMINATION, DECEMBER 2008. COMPANY LAW Time : Three hours
22
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. Explain the characteristics of a company.
transmission of shares.
[SD1 G G? Au1S [S PD1 %\ Iu1S(: 8P: +:USP4. Describe the liabilities of directors.
`'D[P, %3 PP: +:USPPART B (4 15 = 60 marks) Answer any FOUR questions. 9. What is a private company? Differentiate it from a public company.
[S BxUV8 G3 &=%9x?
12. Discuss the duties and powers of directors.
5US&'P, P=DP:ZL A/P"[P:Z +:USP13. Describe the procedure for the conduct of statutory meeting.
30
31
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DE3962
DISTANCE EDUCATION
23
B.B.A. DEGREE EXAMINATION, DECEMBER 2008. BUSINESS STATISTICS Time : Three hours Maximum : 100 marks
PART A (4 10 = 40 marks) Answer any FOUR questions. 1. What are the characteristics of statistics?
!,CO S2 .0P ?
2. State the limitations of statistics.
!,CO S8P:U ;P3. What is tabulation? What are the rules to be observed in tabulation?
EiO8u G si +/eP ?
G?
EiO8uO
F1
4. Define the Arithmetic mean for a set of data. State its merits and demerits.
B6 !, +"4 %uS F1P ;E8? \"\f +:USP- Au S D1 &P:U ;P5. Find out mean from the following data : Roll no : 1 2 3 4 5 6 7 8 9 10 Marks : 21 30 28 40 26 34 40 9 15 57
10
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Gs: D/ % s:
21 30 28 40 26 34 40 9 15 57
8. Calculate the three yearly moving average from the following data :
Year : 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 No. of 15 18 17 20 23 25 29 33 36 40 members :
PART B (4 15 = 60 marks) Answer any FOUR questions. 9. Find mean, median and mode from the following distribution : Marks : 10-25 25-40 40-55 55-70 70-85 85-100 No. of students : 6 20 44 26 3 1 33
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V: +"4/L ;E8 \"\fL 5=&0 D1 eP8 P2U98PD/ %s : D2'P, GsoUP : 10-25 6 25-40 20 40-55 44 55-70 26 70-85 3 85-100 1
10. Compute the mean deviation and standard deviation from the following data :
Age : No. of Members : 0-10 8 10-20 12 20-30 17 30-40 14 40-50 9 50-60 7 60-70 4
V>UPs= +"4/O67x P'F'\ PE=U %P PsPx: 0 1 2 3 4 5 6 7 f : 12 27 29 19 8 4 1 0 12. Calculate Pearsons co-efficient of correlation from the following data : X : 45 55 56 58 60 65 68 70 75 80 85 Y : 56 50 48 60 62 64 65 70 74 82 90
34
Ws5 13. Compute Fishers ideal index from the following data : Commodity : A B C D E 1980 Price : Rs. 5 7 10 4 8 Quantity : 10 12 8 5 7 1990 : Price : Rs. 6 10 12 5 8 Quantity : 12 8 8 6 8
+0 : HA:X :
1990 : +0 : HA:X : 14.
5 7 10 10 12 8 6 12 10 12 8 8
4 5 5 6
8 7 8 8
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DE-3963
DISTANCE EDUCATION
24
B.B.A. DEGREE EXAMINATION, DECEMBER 2008. BUSINESS (COMMERCIAL) LAW Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. What are the essentials of a valid contract?
B 7u e+1P fP"[P ?
3. What are the rights and duties of a bailer?
NuE= A=Ei uDP: +fUP5. What are the contents of partnership deed?
\"US AQ !uO PP: +fUP7. What are the differences between agent and servant?
eP6US o:6US A: 8P ?
36
.8' `' ! \Du4/ eU9 ;P: +:USPPART B (4 15 = 60 marks) Answer any FOUR questions. 9. Explain the rules relating to offer and acceptance.
eX D1 ^1!UP \E=/ PE8P: +:USP10. Define agent and principal. Describe the rights, duties and scope of authority of an agent.
/0]USL eu6US 50UP2 u6P/0,L AfDPL P=DP D1 A/P" " +fUPX11. Explain various condition in a contract of sale.
2 %\@4u =u +1:f AfDP: +:USP14. Explain the rights and liabilities of a common carrier.
%x <DU P=4/C AfDP D1 % !P: +:USP15. Explain the different kinds of Insurance policy.
37
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DE3964
DISTANCE EDUCATION
25
B.B.A. DEGREE EXAMINATION, DECEMBER 2008. COST ACCOUNTING Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks) Answer any FIVE questions. 1. Define cost accounting and state its advantages.
A=UP+0 S F8P-
P2U9O
50UP2
Au
.DP:
A=UP+0 P2U9O \"USU PE8 Ei eU94x4u +f3. State the essential features of a good wage system.
B6 .0 ;O d[S eC S2/\[P: S F8P4. How do you classify the variances in standard costing?
38
Maximum consumption : 300 units per day Minimum consumption : 200 units per day Re-order period : 8 to 10 days.
V>UP_ +"[P,O67x D *2 A:X P2U98P k A/PE\ TP'X k lMM A0SP . BUS S7uE\ TP'X k JMM A0SP . BUS D *2 P0 k nRmM .EP7. From the following particulars, calculate the earnings of the workers A and B under Taylor's difference piece rate system. Standard time allowed : 10 units per hour Normal time rate per hour : Re. 1 per hour Differentials to be applied : 80% of piece rate at below standard 120% of piece rate at above standard. In a day of 8 hours : A produces 75 units. B produces 100 units.
Vd %P8UP E8: +"[P,O67x %=I0f DE= A0S [u4 /E=e i A, B *9 566US 9=UPU;i ;OU P2U98P k /E= ." B6 DoUS mM A0SP 5 ."U;O B6 DoUS H- m E= A0S [uU ;O k / S7u'P]US A0S [uU ;OC nM
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A:'P]US
A0S
[uU
Standard output = 1000 units Standard material per unit = 2 kgs Standard price per kg = Rs. 2 Actual output = 800 units Actual price per kg = Rs. 2.50 Actual materials used = 2400 kgs.
P2U98P k #A$ h0 %6 A=UP 8 #*$ h0 %6 +0 8 /E=PE= A14/ = mMMM A0SP /E=PE= h0 %6 U' A0SUS = J 90 /E=PE= +0 90 BUS = H- J AsD A14/ = nMM A0SP AsD +0 90 BUS = H- J-jM AsD h0 %6 8 = JoMM 9040
Ws5 SECTION B (4 15 = 60 marks) Answer any FOUR questions. 9. Explain accounting. the advantages and importance of cost
A=UP+0 P2U9O .DP:ZL eU94x4uZ +f10. Discuss the different methods of wage payment.
D1%\0X GE! eP: +:USP12. From the following information, prepare reconciliation statement : Rs. Net profit as per financial records Under recovery of works overheads in cost records Over recovery of administrative overheads in cost records Depreciation charged in financial records Depreciation recovered in costing Interest received but not shown in costing Obsolescence was charged in financial records Income tax provided in financial records Bank interest credited in financial records Stores adjustment-credited in financial records Depreciation of stock charged in financial records 1,28,755 3,120 1,700 11,200 8,000 12,500 5,700 40,300 750 475 6,750
Ws5
&/&0 ^Eii 0 SP GEP E= %uY0P D1%\0XP PPP GEP E= &'P D1%\0XP &/&0 ^Ei uID A=UP+0 ^Ei uID %1 Ei A=UP+0 ^Ei PE=ux &/&0 ^Ei US Gxu0 .E= &/&0 ^Ei BxUP E= 6Df &/&0 ^Ei [9 Ei #"X$ &/&0 ^Ei s=P? \fPE8u #"X$ \"U96 ! Gu uID #&/&0 ^Ei$
1,28,755 3,120 1,700 11,200 8,000 12,500 5,700 40,300 750 475 6,750
13. A product passes through two processes A and B and then to finished stock. It is found that each process is having 5% loss of weight and 10% scrap which is realisable at Rs. 80 and Rs. 200 per ton respectively. The following particulars relate to two processes : Process A Material (in tons) Cost of material (per ton) Wages Manufacturing expenses Output (in tons) Prepare Process A/c. 1000 Rs. 125 Rs. 28,000 Rs. 8,000 830 B 70 Rs. 200 Rs. 10,000 Rs. 5,250 780
42
Ws5
B6 A14/ A D1 * G 56 ieP: P=7x e %6: A=9x- B3%6 ieZ j \"US 5d ! D1 mM PYXP:U %Ps8:x- 5 e = BUS H- nM D1 H- JMM G +1P E=xV>UP_ +"[P 56 ieUPx k ie A \"US #=P,$ \"US +0 #= BUS$ ;O A14/ %\0X A14/ #=P,$ ie P2USP:4 ufUPX14. From the following particulars, prepare stores ledger 1000
*
70
showing the issue of materials under First in First out method : 1.11.2006 Purchased 200 units @ Rs. 200 per unit 4.11.2006 Issued 150 units 6.11.2006 Purchased 200 units @ Rs. 220 per unit 10.11.2006 Issued 100 units 17.11.2006 Purchased 200 units @ Rs. 210 per unit 18.11.2006 Issued 220 units 24.11.2006 Purchased 150 units @ Rs. 230 per unit 25.11.2006 Issued 190 units 43
Ws5 28.11.2006 Issued 30 units 30.11.2006 Purchased 100 units @ Rs. 220 per unit
F6 +"[P,O67x euO 7u euO PY7u G eC \"USP "Ei ufUPX k 1.11.2006 %Peu JMM A0SP H- JMM [u 4.11.2006 d[V8 mjM A0SP
6.11.2006 %Peu JMM A0SP H- JJM
[u
15. From the following particulars, prepare a cost sheet : Rs. Opening stock of raw materials Purchase of raw materials Wages paid Factory overheads Work in progress Opening Closing Closing stock of raw materials 44 60,000 9,00,000 4,60,000 1,84,000 24,000 30,000 50,000
Ws5 Opening stock of finished goods Closing stock of finished goods Selling and distribution expenses Sales Administrative expenses 1,24,000 1,10,000 40,000 18,00,000 60,000
V>UP_ ufUP k
+"[P,O67x
A=UP+0 Ei H-
h0 %6EP R %u=UP 56 ! h0 %6EP %Peu ;O %P84ux %uY1\0 D1%\0XP .= F 56US 0 R *" .= F 56US 0 R eiX h0 %6EP R 5/C eiUP E= \"USP R *" eiUP E= \"USP R eiX +1 D1 9'X %\0XP %D4u +1 &'P? %\0XP
60,000 9,00,000 4,60,000 1,84,000 24,000 30,000 50,000 1,24,000 1,10,000 40,000 18,00,000 60,000
45
Ws5
DE3965
DISTANCE EDUCATION B.B.A. DEGREE EXAMINATION, DECEMBER 2008. PRODUCTION AND MATERIALS MANAGEMENT Time : Three hours
31
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. What are the types of production system?
A14/ B[S eC PP ?
2. Describe the factors determining the design of a product.
1 ] +:UP
%uY1\0 AD+=4/ eU94x4u 1 %uf+4. What are the differences between production planning and production control?
04/E= G G? 04/E=4/ P ?
8. Explain the advantages of economic order quantity.
]UP A4u"X fD24/ .DP: +:USPPART B (4 15 = 60 marks) Answer any FOUR questions. 9. What are the dominant problems of production?
urban area.
.P'![P, %uY1\0 AD/ ^18 .DP D1 `DP: %uf+11. What are the functions of production planning and
control?
%f A:X P%P, s=PUP ! %\8 +u4u +f13. What are rules for material Handling?
\"U96 ! PE8 Ei AD ! .0+uDP AD uP: +:USP15. What is productivity? Explain the factors affecting productivity.
/US
48
Ws5
DE3966
DISTANCE EDUCATION B.B.A. DEGREE EXAMINATION, DECEMBER 2008. ELEMENTS OF MARKETING Time : Three hours
32
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. Explain the elements of marketing mix.
Ws5
] U PE8D4/ PP: +:USPPART B (4 15 = 60 marks) Answer any FOUR questions. 9. Explain marketing. the various approaches to the study of
\7uC8P CuO A_SeP: +:USP10. Explain the factors influencing consumer behaviour.
TP'f .=4u /US P"oP: +:USP11. Explain the different marketing strategies that can be adopted in each stage of product life-cycle.
%6 >UP <d1]C B3%6 &0C@ F1 si \7uC8P ZU/P: +:USP12. Explain the different methods of price determination.
+1 %6UP4/ PP: +:USP14. Explain the basic qualities required for a successful salesman.
50
Ws5
B6 %1P"D +1:6US4 u S2.0P: +:USP15. (a) (b) (c) Write short notes on : Brand. Advertisement copy. Wholesaler.
51
Ws5
DE3967
DISTANCE EDUCATION B.B.A. DEGREE EXAMINATION, DECEMBER 2008. MANAGEMENT ACCOUNTING (2004 onwards) Time : Three hours
33
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. Explain the functions of Management Accounting.
D0sDU P2U9O oP: +:USP2. What are the limitations of Ratio Analysis?
+9u S I+ S8P ?
3. Explain Statement. the uses and importance of Fund Flow
&/E= +:USP4.
AUPC
D1
eU94x4u
Ws5 6. You are given the following details : Current Ratio : 2.5 Liquidity Ratio : 1.5 Working capital : Rs. 60,000 Calculate : (a) (b) (c) (d) Current assets. Current liabilities. Liquid assets. Stock.
V>UP_ uPP A[P]US u" E8: k .= ! +9u k J-j W'D +9u k m-j .=e eu H- {MLMMM P2U98P k #A$ .= !? %\4xUP #*$ .= ! % !UP #5$ W'D? %\4xUP #r$ \"U96 !7. The following information relates to production and sale of an article for January and February 2000. January February Rs. Sales Profit Loss 38,000 2,400 53 Rs. 65,000 3,000
Ws5 Calculate : (a) (b) (c) (d) PV ratio. Break even sales volume. Profit or Loss at a sales of Rs. 46,000. Sales to earn a profit of Rs. 5,000.
F6 uPP JMMM *si bfL F "f Du[P, B6 %6, A14/ D1 +1 %u=' k bf F "f HH38,000 65,000 +1 50 .E= P2U98P k #A$ 50 R +1 A:X +9u #*$ \f\D&0 +1 A:X #5$ H- o{LMMM +1C 50 A0x .E= #r$ H- jLMMM 50GE=4 u +18. From the following balance sheets you are required to prepare cash flow statement. Liabilities 1999 2000 Assets 1999 2000 Rs. Share capital Creditors Profit/Loss Total 70,000 10,000 Rs. 45,000 Debtors 23,000 Stock Land 2,80,000 3,18,000 Total Rs. 30,000 80,000 50,000 Rs. 47,000 90,000 66,000 2,00,000 2,50,000 Cash 2,400 3,000
1,20,000 1,15,000
2,80,000 3,18,000
54
Ws5
2000
HP=p7u'
70,000
H-
[S h0u 2,00,000 2,50,000 %"UP 50y.E= 10,000 23,000 \"U96 ! &0 %D4u
2,80,000 3,18,000 %D4u 2,80,000 3,18,000 PART B (4 15 = 60 marks) Answer any FOUR questions.
9.
D0sDU
P2U9
D1
A=UP+0U
P2U9
&/4/E=U PE8 Ei .DP: +:USP11. What is cash flow statement? How does it differ from
%"UP
UE=
AUP
G?
&/E=
AUPCO67x 5x G3 89x?
12. From the following data for a 60% capacity prepare a budget for production at 80% and 100% capacity. 55
Ws5 Production at 60% capacity : 600 units Materials : Rs. 100 p.u. Labour : Rs. 40 p.u. Direct expenses : Rs. 10 p.u. Factory overheads : Rs. 40,000 [40% Fixed] Administrative overheads : Rs. 30,000 [60% Fixed].
B6 &D4/ {M %P::+1P F6 uPP,O67x nM D1 mMM %P::X A14/UP &/4/E= ufUPX k {M %P::+ A14/ k {MM A0SP h0 %6EP k H- mMM u0 A0S ;O k H- oM u0 A0S ."i? %\0XP k H- mM u0 A0S %uY1\0 D1%\0XP k H- oMLMMM #oM &0x$ &'P D1%\0XP k H- lMLMMM #{M &0x$13. A company proposing to expand its production can either go for an automatic machine costing Rs. 2,24,000 with an estimated life of 5
1 2
Rs. 60,000 having an estimated life of 8 years. The annual sales and costs are estimated as follows : Automatic Ordinary Machine Machine Rs. Sales Costs : Material Labour Variable overheads 50,000 12,000 24,000 50,000 60,000 20,000 1,50,000 Rs. 1,50,000
Compute the profitability of each machine under the pay-back period method. 56
Ws5
ux A14/ %6UP A4u]4x: B6 &D j *s8P >X H- JLJoLMMM A=UP+0Z %Ps= u[9 5 7/"4u A0x n *s8P >X H- {MLMMM A=UP+0Z %Ps= B6 \u"2 57/"4u [P0- *s8 +1 D1 %\0XP V>UPs= D/ F= E8:u[9 \u"2 57/" 57/" HH1,50,000 1,50,000 +1 %\0XP k h0 %6 ;O D D1%\0XP
50,000 12,000 24,000 50,000 60,000 20,000
B3%6
57/"4/
14. From the following balance sheets of a company prepare fund flow statement. Liabilities Share capital Profit/Loss a/c Current liabilities Total 1999 Rs. 2000 Rs. Assets 1999 Rs. 2000 Rs.
60,000 65,000 Goodwill 34,000 26,000 Machinery 12,000 3,000 Current assets 1,06,000 94,000Total
Additional Information : (a) Depreciation on machinery Rs. 20,000 was charged to profit and loss account. (b) Dividends of Rs. 12,000 were paid during the year. 57
Ws5
B6 &D4/ F6 56 !&0US !P,O67x &/E= AUP ufUPX k 1999 2000 % !UP 1999 2000 %\4xUP H[S h0u 50 .E=U P2US .= ! % !UP %D4u ;8u uPP k #A$ 57/"4/ Gx B6 JMLMMM uID 50 .E=U P2U9 1= E=x#*$ [Pu H- mJLMMM 53si %\@4u E=x15. Write short notes on : (a) (b) 1... Pay-back period method. Zero base budget. Break even analysis.
H-
H-
H-
] S ! "P k #A$ /6? %\@4x P0 e #*$ 5D Ai = &/4 /E=P= #5$ \f\D &0 S IX-
58
Ws5
DE3968
DISTANCE EDUCATION
34
B.B.A. DEGREE EXAMINATION, DECEMBER 2008. FINANCIAL MANAGEMENT Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks) Answer any FIVE questions. 1. What are the objectives of financial management?
S ! "P#A$ h0u PE=D ! #*$ h0u3. Explain the term public deposit.
%x ! Gu %6 ?
4. Define working capital. What are the merits of working capital financing.
[S h0u4/ .DP ?
8. What are the causes of fail/balanced capitalisation?
PP D1 S A0 h0uDUSuO P"2[P: GxPPART B (4 15 = 60 marks) Answer any FOUR questions. 9. Discuss briefly the factor affecting financial plan.
&/C /E=P=O /US P"oP: +/UPX10. Critically describe and analyse the relative merits and demerits of debt and equity financing.
[S D1 P= 4/"[P, .DP D1 `DP: +f4xL S IX %\IP11. What do you mean by term loans? How it is raised?
G?
5x
G3
h0u PE=D F /US P"oP: GxP13. Explain briefly the role and function of financial controller.
Ws5 14. Write short notes on : (a) (b) (c) (d) Watered capital Over Capitalization Capitalization Financial plan.
] S ! "P#A$ #*$ #5$ W'4u h0u PP h0uDUSu h0u DUSu #r$ &/C /E=15. Give an account of (a) (b) (c) 1... Institutional finance Public deposit Finance function Objectives of financial management.
+f S ! "P#A$ & &/ #*$ %x ! #5$ &/ o #r$ &/C D0sDC .UP[P-
61
Ws5
DE3969
DISTANCE EDUCATION
35
B.B.A. DEGREE EXAMINATION, DECEMBER 2008. PRINCIPLES OF PERSONNEL MANAGEMENT Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks) Answer any FIVE questions. All questions carry equal marks. 1. Explain the objectives of personnel management.
o:' D0sDC .UP[P: +f2. Write down the importance of personnel policy.
o:' %PPC eU94x4u GxP3. Give the procedure for job analysis.
;E8 tUP4 /E=4/ PP: +f5. What are the factors to be considered in deciding a compensation plan?
62
Ws5
u+ A'X D1 u+ 5UP 1 GxPPART B (4 15 = 60 marks) Answer any FOUR questions. All questions carry equal marks. 9. Write a note on personnel principles and policies.
Du: /E=P=O iP: <6UPDP +f11. Explain the various techniques of trainings provided to
employees.
A4/] 0P: +f13. What is merit rating? What are its objectives?
Ws5 14. Explain the various safety measures available to the employees.
% P xP !
64