UG Model QP Merged

POST GRADUATE DEPARTMENT OF COMMERCE
Annexure to
Under Graduate Curriculum and Syllabus
For 2016 Admission Onwards
Programme: B. Com. Vocational Model II – Computer Applications
Under Choice Based Credit System [CBCS]
MODEL QUESTION PAPERS

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(Pages: 3)
MAHARAJA’S COLLEGE
(A GOVERNMENT AUTONOMOUS COLLEGE)
B.Com. CBCS PROGRAMME DEGREE EXAMINATION
First Semester
COM1COR01 BUSINESS STATISTICS
Model Question Paper
Time: Three Hours Maximum: 80 Marks
Section A
(Answer any EIGHT questions, each questions carries 1 mark)
1. Define Harmonic Mean.
2. Define Index Number.
3. What is Mean Deviation?
4. Explain the term Splicing.
5. Define Quartiles.
6. What is Time Reversal Test?
7. Define Mode.
8. Define a Matrix.
9. Define Research.
10. What is a Sample?
(8 x 1 = 8 marks)
Section B
(Answer any SIX questions, each question carries 2 marks)
11. State the two different meaning of the word Statistics.
12. Explain Positive and Negative Skewness?
13. Distinguish between descriptive and inferential Statistics.
14. Measures of dispersion are known as second order averages, why?
15. Mean marks obtained by 100 students was found to be 40. Later on it was noticed that
one value was read as 83 instead of 53. Find out the correct mean.
16. Find Range and its Coefficient
Weight : 5 8 10 12 25 30 38
No. of children : 2 3 8 10 9 3 2
17. Compute Mean Deviation for the following values
Size 20 21 22 23 24
Frequency 18 50 30 20 8
18. State the Properties of Transpose of a matrix.

(6 x 2 = 12 marks)
Section C
19. Why is Arithmetic mean considered to be the best average?
20. Define trend. What are the various methods of measuring trend?
21. Write a short note on Kurtosis.
22. Inter Quartile Range and Coefficient of Quartile Deviation for the given values.
23, 25, 8, 10, 9, 29, 45, 85, 10, 16
23. Compute Median
Class : 0-10 10-20 20-30 30-40 40-50 50-60 60-70
Frequency : 8 12 20 23 18 7 2
24. Calculate simple index number by Average Relative Method.
Items Price in base year Price in current year
1 5 7
2 10 12
3 15 25
4 20 18
5 8 9
25. The mean wage of 100 workers in a factory, running two shifts of 60 and 40 workers
respectively is Rs. 38. The mean wage of 60 workers working in the morning shift is
Rs. 40. Find the mean wage of 40 workers working in the evening shift.
26. Consider the following matrices:
Calculate:
Find (i) 5B (ii) A + B (iii) 4A – 2B (iv) 0 A
(6 x 5 = 30 marks)
Section D
(Answer any TWO questions (ONE each from the TWO bunches), each question carries15 marks)
27. Calculate Laspeyre’s and Paasche’s indices from the following data. Take the year
2011 as the base year. Also calculate Fisher’s ideal index and Dorbish and Bowleys
Index.
Commodities 2011 2014
Price Quantities Price Quantities
R 5 10 7 8
S 7 20 8 18
T 10 5 12 4
U 9 15 8 15
V 4 20 3 25
W 2 30 3 25
OR
28. Find Quartile Deviation from the following data:
Wages in
10 20 30 40 50 60 70 80 90
Rs.(Above)
No of
600 580 490 340 240 170 120 70 25
workers
29. Following are the annual profits (in thousands of Rupees) in a certain business:
Year 1981 1982 1983 1984 1985 1986 1987
Profit 60 72 75 70 80 88 80
Fit a straight line trend to the data by the method of least squares. Using the trend
estimate the profit for the year 1988.
OR
30. Calculate Standard Deviation and Co-efficient of Variation from the data given below
Class Intervals Frequency
0-5 14
5-10 26
10-15 32
15-20 45
20-25 39
25-30 12
30-35 9
35-40 2
(2 x 15= 30 marks)
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B.Com. CBCS PROGRAMMEDEGREE EXAMINATION
First Semester
COM1 COR 02- BUSINESS REGULATORY FRAMEWORK
Section A
1. What is Limited Liability Partnership?
2. How much care is a Bailee expected to take?
3. Point out the effect of Ratification.
4. What do you mean by Voidable Contract?
5. What is Tacit Contract?
6. What is Contingent Contract?
7. Who is a Surety?
8. ‘An agent cannot further delegate his Authority’. Explain
9. What are future goods?
10. State the objectives of Consumer Protection Act
(8x1=8 Marks)
Section B
11. What do you mean by Mistake of Fact?

12. What do you mean by Agreement Opposed to Public Policy?
13. What are the legal effects of wagering contracts?
14. Distinguish between illegal agreements and unlawful agreements.
15. Contract with a minor is void. Give Exceptions.
16. What are the essential elements of undue influence?
17. What are the rights of a finder of lost goods?
18. What is the Doctrine of Caveat Emptor?
(6x2=12marks)
Section C
19. What is Fraud? “Mere silence is not a Fraud” Explain with exceptions.
20. Explain the quasi contracts provided for by the Indian Contract Act.
21. What is Consideration? What are the essentials of a valid consideration?
22. What are the exceptions to the rule that agreement in restraint of trade is void?
23. Who are the persons disqualified by Law from contract?
24. Explain the differences between Conditions and Warranty in a contract of sale of goods.
25. Explain the rights and liabilities of an agent.
26. Distinguish between LLP and a Company.
(6x5=30 marks)
Section D
(Answer any TWO questions (ONE each from the TWO bunches), each question carries
15 marks)
27. What do you understand by capacity to contract? Explain the circumstances in which
capacity of persons to enter into contract arises.
OR
28. Explain the functioning of Consumer Dispute Redressal Agencies.
29. What is Business Law? Explain the essential elements of a contract?

OR
30. State the rules relating to the passing of ownership from seller to buyer in a contract of
sale of goods.
(2x15=30 marks)
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(Pages: 2)
First Semester
COM1COR03 PRINCIPLES OF BANKING AND INSURANCE
Section A
1. What are Demand Deposits?
2. What is NPA?
3. Expand IRDA.
4. What is Bonus in Pure Insurance Policies?
5. Define a Cheque?
6. What is Solvency Margin?
7. What is Fore Closure?
8. What is Re-Insurance?
9. What is Repayment Schedule?
10. What is Prime Lending Rate?
(8 x 1 = 8 marks)
Section B
11. What is ECS?
12. Distinguish between a cheque and demand draft.
13. What is meant by bancassurance?
14. What do you understand by Microfinance?
15. What is consortium advance?
16. Write a short note on Nomination in the case of Life Insurance Policies.
17. State the need for Health Insurance.
18. Is Motor Insurance mandatory? Why?
(6 x 2 = 12 marks)
Section C
19. What are the settlement options in life insurance?
20. Describe the Taxation aspects of Insurance.
21. Briefly describe the Marine Losses.
22. Describe the facets of Financial Inclusion.
23. Explain the obligations of a banker.
24. Discuss the working of NEFT and RTGS
25. Explain the procedure for opening an SB a/c.
26. What is a non-banking asset? Explain its objectives.
(6 x 5 = 30 marks)
Section D
27. “Credit Creation function of banking system fuels the economy”. Elucidate and discuss
the meaning and process of credit creation.
OR
28. State and Explain the Classification of Life Insurance Policies.
29. Elaborate on the Principles of Insurance.

OR
30. What is meant by Retail Banking? State and discuss the new initiatives in the banking
sector.
(2 x 15= 30 marks)
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First Semester
COM1COR04 BUSINESS ORGANISATION AND MANAGEMENT
Section A
1. Define a Partnership?
2. What do you mean by an Optimum Firm?
3. What is Motivation?
4. Define Leadership?
5. What do you mean by Non-Financial Incentives?
6. What is Managerial Control?
7. What is Departmentation?
8. Define Authority.
9. What is a Public Enterprise?
10. Define Coordination.
(8 x 1 = 8 marks)
Section B
11. State the significance of organising.
12. What are the features of an effective control system?
13. State the basic principles of Labour Laws.
14. Discuss the different types of trade.
15. What is environment analysis?
16. What are the causes of business combinations?
17. Write a note on cooperative form of business organization.
18. State the need for coordination.
(6 x 2 = 12 marks)
Section C
19. What are the factors influencing location of the business?
20. Write a note on EXIM policy.
21. Describe the Mintzberg’s Managerial roles.
22. Discuss the contingency approach to management.
23. Describe the different leadership styles.
24. Elaborate the concept of Management of Change.
25. What are the contingency factors affecting the organizational structure?
26. Discuss the Government Policies for decentralization.
(6 x 5 = 30 marks)
Section D
27. Discuss the types and forms of business combination and restructuring.
OR
28. Explain the different techniques of managerial control.
29. Describe the different motivation theories.

OR
30. What is bounded rationality? Also describe the process of decision making.
(2 x 15= 30 marks)
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Second Semester
COM2COR05 QUANTITATIVE TECHNIQUES FOR BUSINESS RESEARCH
Section A
1. What is a Hypothesis?
2. What is perfect correlation?
3. A card is drawn from a pack of cards. What is the probability that it is a black card ?
4. What are the properties of probability?
5. Distinguish between Type I and Type II errors.
6. What is random sampling?
7. State addition theorem of probability.
8. What is research report?
9. What is Interpolation?
10. What do you mean by Bibliography?
(8 x 1 = 8 marks)
Section B
11. Discuss the concept of probability distributions.
12. The probability of a football team winning a match at Jaipur is 6/7 and ------- the match at
Delhi is 3/5. What is the probability of the team winning atleast one match?
13. Bring out the difference between regression and correlation
14. What do you mean by Bi-Variate Data?
15. Distinguish between dependent event and independent event.
16. Explain level of significance.
17. Define probable error and bring out its significance in correlation analysis.
18. Why there are two regression lines?
(6 x 2 = 12marks)
Section C
(Answer any SIXquestions, each question carries 5 marks)
19. From the following data find the two regression equations
X: 6 2 10 4 8
Y:9 11 5 8 7
20. A bag contains 4 white, 2 blue, 3 yellow, and 3 red balls. What is the probability of
getting a white or a red ball at random in a single draw of one?
21. The value of r= 0.7 when the number of items is 25. Find the limits in which r lies.
22. Three percentage of given lot of manufactured parts are defective. What is the probability
that in a sample of four items none will be defective
23.Given variance of X =9. The regressinon equations are 2X+3Y-70=0 and 3X+2Y -80=0.
Find (i) mean values of X and Y. (ii) standard deviation of Y (iii) coefficient of
correlation between X and Y.
24.Find the rank correlation coefficient between X and Y.
X: 68 64 75 50 64 80 75 40 55 64
Y: 62 58 68 45 81 60 68 48 50 70
25. Explain the Applications of Extrapolation.
26. Explain various steps in report writing.
(6x 5 = 30 marks)
Section D
(Answer any TWO questions (ONE each from the TWO bunches), each question
carries15 marks)
27. The number of accidents during a week in Pune were as follows.
Days : Sun Mon Tue Wed Thu Fri Sat
Freq : 16 24 28 32 18 28 32
Find calculated value of χ2 and test goodness of fit at 5% level under the hypothesis that
accidents are uniformly distributed over the week.
OR
28. Three persons A, B, C are simultaneously shooting a target, probability of A hitting the
target is ¼, and that of B is ½, that of C is 2/3. Find probability (1) exactly one of them
will hit, (2) atleast one of them will hit.
29. The height of father and son are given bellow

Ht. of father( in inch): 65 56 67 67 68 69 71 73
Ht. of son( in inch): 67 68 64 68 72 70 69 70
Find lines of regression and calculate expected height of son when when height of fater is
67.5inches.
OR
30. From data below about treatment of 500 patient suffering from a disease. State wheter
new treatment is superior to conventional treatment (χ2 (.005) =3.84)
No. of patients
Favorable Not favorable Total
New 280 60 340
Conventional 120 40 160
Total 400 100 500
(2 x 15= 30 marks)
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Second Semester
COM2COR 06 –CORPORATE LAW
Section A
1. What is a Dormant Company?
2. What is a Holding Company?
3. What do you mean by Class Action Suit as per Companies Act?
4. What are Pre-incorporation contracts?
5. Comment on “The Memorandum of Association is an unalterable charter of a company”.
6. What is a Red-herring Prospectus?
7. What is Employee Stock Option?
8. What is meant by Promoters Contribution?
9. Write note on “Women Director”.
10. What is meant by Whistle Blower Policy?
(8x1=8 Marks)
Section B
11. Write a short note on Contributory’s Liability.

12. What do you mean by Preferential Payments?
13. What is Audit Committee?
14. Write a note on the Quorum on the Board of Directors meeting.
15. What do you mean by Special Resolution?
16. Can the directors of a company be appointed by the Board of Directors?
17. Write short note on National Financial Reporting Authority.
18. “A promoter is neither a trustee nor an agent of the company”. Comment.
(6x2=12marks)
Section C
19. What are the duties and powers of Company Liquidator?
20. Explain the mandatory provisions in Clause 49 of Listing Agreement?
21. Discuss the requisites of a valid general meeting as per the Companies Act.
22. What are the restrictions on the powers of the Board of Directors of a company? Can
members in general meeting change the decision taken by the Board? What powers can
be exercised by the Board only at its meetings?
23. Define Prospectus. What are the consequences of misstatements in a prospectus?
24. Explain various provisions in the Companies Act relating to alteration of Memorandum
of Association.
25. Explain the consequences of Incorporation of a company.
26. Distinguish between winding up and dissolution of a company.
(6x5=30 marks)
Section D
(Answer any TWO questions (ONE each from the TWO bunches), each question carries
15 marks)
27. Explain different modes of Winding up of a company.
OR
28. What is Corporate Governance? Explain the need of Corporate Governance..
29. Discuss in detail the different kinds of meetings which a company may hold.
OR
30. What procedure is required to bring changes in Articles of Association?
(2x15=30 marks)
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(Pages: 5)
MAHARAJA’S COLLEGE ERNAKULAM
Second Semester
COM2COR07 ADVANCED FINANCIAL ACCOUNTING
Time-3 hrs Marks-80
Answers may be written either in English or in Malayalam.
Section A
Answer all questions.
1. Explain "Timeliness principle".
2. Write short note on "Going Concern Concept".
3. Define Gross profit net profit
4. State any four defects of single-entry system of book-keeping.
5. What is meant by "Proforma invoice"?
6. What is "dead rent"?
7. Give adjustment entries for the following:-
(a) Closing stock.
(b) Outstanding expenses.
8. What is Deferred Revenue Expenditure?
9. What are the main accounts to be maintained under Stock and Debtors System?
10. What is Matching Principle?
(8x1=8)
Section B
Answer any Six questions. Each question carries 2 marks.
11. What is speciality of Branch Adjustment Account?
12. State the difference between Statement of Affairs and Balance Sheet.
13. Mention the methods of ascertaining profit on incomplete Contacts.
14. What do you meant by Realisation Account?
15. From the following, calculate closing stock:
Opening stock- 10,000 Sales- 50,000
Purchases- 35,000 Gross Profit- 1/3 on cost
16. What is inter – departmental transfers?
17. A manager gets 5% commission on net profit after charging such commission. What shall be
his commission if gross profit is Rs. 96,000 and expenses of indirect nature other than Manager’s
commission are Rs. 12,000?
18. Give the journal entry for Provision for Doubtful Debts. (6x2=12)
Section C
Answer any Six questions. Each question carries 5 marks.
19. Explain in brief the different accounting systems.
20. Distinguish between Consignment and Sales.
21. Prepare Trading Account and P & L A/C from the following items:
Purchases-41,000 Salaries-30,000
Opening Stock- 9,000 Bank charges-55,000
Sales-75,000 Discount allowed-3,000
Carriage inwards-1,500 Discount received-1,000
Wages-2,000 Machinery-76,000
Closing stock-12,000 Furniture-7,000
Audit fee-3,000 Debtors-8,000
Advertisement- 10,000 Creditors-50,000
Commission-12,000
22. On 1st January 2006, the National Mines leased some land for a minimum rent of Rs. 3,000
For the first year, Rs. 5,000 in the second year and thereafter Rs. 10,000 p.a merging into a
royalty of 50 paise per ton with power to recoup shortworkings over two years after occurring of
shortworkings. The output were as following
2006 – 5,000 tons 2008 - 22000 tons
2007 – 8600 tons 2009 – 50000 tons
Show how the acocunts would appear in the books of National Mines.
23. Give journal entries for the following in the Books of a Head Office:
(a) Goods sent by Head Office on December 28 and Rs. 150 not received by its Bangalore
Branch.
(b) Goods sent by Hyderabad Branch to Nagpur Branch for Rs. 300 are yet to be recorded.
24. Give the journal entries in the books of Lessee when a Royalty is Rs. 2,000 and minimum
rent Rs. 3,000 and when a Royalty is Rs. 3,000 and minimum rent is Rs. 2,000.
25. What are adjusting entries? Why are the necessary for preparing final accounts?
26. During the year ended 31-12-2009, a firm suffered the following losses. Explain how you
would treat them in the accounts on 31-12-2009
(a) Stock lost by fire Rs. 7,800 (not insured).
(b) A machinery of the value of Rs. 10,500 was discarded, being totally out of order.
(c) A portion of buildings worth Rs. 6,000 sold at Rs. 4,000.
(d) Goods stolen from store worth Rs. 10,000 and the insurance company admitted the
claim of Rs. 2,000
(6x5=30)
Section D
Each question carries 15 marks.
27. The following balances have been extracted from the books of Ably stores as on 31-12-2012
Capital 1,00,000
Goodwill 15,000
Cash in hand 4,000
Opening stock 40,000
Purchases 1,70,000
Investment 10,000
Furniture 30,000
Bad debts 6,000
Provision for bad debts 7,000
Salaries 30,000
Carriage in 10,000
Rent 19,000
Drs. and Crs. 90,000 50,000
Printing and stationery 6,000
General expenses 7,000
Sales 280,000
4,37,000 4,37,000
Adjustments
1. Closing stock Rs. 47,000
2. Depreciate furniture by 10%
3. Reduce provision for bad debts to Rs. 2,000
4. Goods costing Rs. 2,000 were lost by fire on 30th December 2012 for which nothing is
recoverable from Insurance Company.
5. Manager is entitled to get a commission of 10% of net profit.
Prepare Final Accounts.
OR
28. Gopal commenced business on 1st January 2002 with a capital of Rs. 12,000. He bought
furniture for Rs. 1,200 and machinery Rs. 2,000. During the year he withdrew @ Rs. 200 per
month for private use. He introduced additional capital of Rs. 1,600. On 31 st December 2002 his
financial position was as follows;
Cash in hand-300 Bills Receivable-2,400
Cash at bank-3,200 Sundry Creditors-800
Sundry Debtors-5,300 Outstanding Rent-100
Stock in trade-5,600
Depreciate furniture and machinery by 10%
Ascertain profit or loss made by Gopal during 2002.
29. Excel Tea Makers consigned 2000 boxes of tea costing Rs. 500 per box to Ravi Traders
Patna at an invoice price of Rs. 600 per box. During transit, 100 boxes were destroyed by fire
and claim was admitted by Insurance Company for 3/4 of the loss. The expenses of consignment
prior to loss were Rs- 20,000 and after loss were Rs. 39,000 of which Rs. 19,000 were of non-
recurring nature. The commission and selling expenses were Rs. 8,000. An account sales was
received for 1100 boxes showing gross sales proceeds of Rs. 14, 00,000.
Show consignment account and abnormal loss account in the books of the Excel Tea Makers.
OR
30. Srikant had patented a new type of pocket transistor. On 1/1/1999, he granted Parker a
licence for 20 years to manufacture and sell the transistor on the following terms:
(a) Parker to pay a royalty of Rs.5 for each transistor manufactured and a further royalty of
Rs.3 for each transistor sold with a minimum rent of
Rs.8,000 p.a.
(b) If, in any year, the royalties calculated on the transistors manufactured and sold be less
than the minimum rent, Parker to have to the right to recoup short-workings out of the
royalties in excess of the minimum rent during the two years immediately following subject
to a maximum amount of Rs.2,000 p.a.
The number of transistors manufactured and sold for the first four years were as follows:
Year 1999 2000 2001 2002
Manufactured 800 1,000 2,500 500
Sold 500 700 1,500 2,000
All the payments were made by Parker on the due date.
Prepare (i) Parker’s Account; (ii) Royalties Receivable Account; (iii) Short-working Suspense
Account for the first four years as they would appear in the books of Srikant.
(2 x 15=30)
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Second Semester
COM2COR08 BUSINESS COMMUNICATION AND MANAGEMENT INFORMATION
SYSTEM
Section A
1. What is ICT?
2. Define WAIS.
3. What is a circular letter?
4. Explain the term Kinesics.
5. What is a warning memo?
6. Define Information.
7. What is grapevine communication?
8. What is C.V.?
9. What do you mean by P.S.?
10. What is filtering?
(8 x 1 = 8 marks)
Section B
11. What do you mean by testimonials?
12. Mention the disadvantages of mobile phones?
13. Describe the components of decision support system.
14. Explain formal and informal communication.
15. Define horizontal communication.
16. What are the contents of a resume?
17. What is power of attorney?
18. Explain the term cyber bullying.
(6 x 2 = 12marks)
Section C
19. What is internet? Briefly explain any five internet services.
20. Write a note on the importance of soft skills.
21. Draft an application letter for the post of Accountant.
22. What do you mean by oral and written communication? State its differences.
23. What is MIS? What are its characteristics?
24. Explain the terms Resume and covering letter. Also state its differences.
25. What is a partnership deed? Explain briefly the contents of a partnership deed.
26. What is ERP? What are its advantages and disadvantages?
(6x 5 = 30 marks)
Section D
(Answer any TWO questions (ONE each from the TWO bunches), each question carries 15 marks)
27. What is video conferencing? Explain the tangible benefits offered through video
conferencing.
OR
28. What is MIS? Explain the different sub systems of MIS.
29. Explain the various barriers to communication. How can we overcome the barriers?
OR
30. What are the essentials of a good business letter? Explain briefly the structure of a
business letter.
(2 x 15= 30 marks)
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Third Semester
COM3COR09 MARKETING MANAGEMENT
Section A
1. Define Marketing.
2. What is Marketing Mix?
3. What is Market Positioning?
4. What is Viral Marketing?
5. What is PLC?
6. What is Tele Marketing?
7. What is a Trademark?
8. Define Logistics.
9. Define a Product.
10. What do you mean by Social Marketing?
(8 x 1 = 8 marks)
Section B
11. Discuss the concept of Green Marketing.
12. What is Brand Loyalty?
13. What do you mean by Advertising Strategy?
14. What are Buying Motives?
15. What is Market Segmentation?
16. What do you mean by Bottom of Pyramid?
17. What is Product Mix?
18. Discuss the concepts of De-marketing and Re-marketing.
(6 x 2 = 12 marks)
Section C
19. Describe the concept of Core Competency.
20. Differentiate between Logistics and Supply Chain Management.
21. Describe Media Planning.
22. Briefly explain the Marketing Mix for Services.
23. What are the functions of Marketing?
24. Mention the scope of e-Marketing.
25. State the determinants of Consumer Behaviour.
26. What are the limitations of Direct Marketing?
(6 x 5 = 30 marks)
Section D
27. Describe the factors influencing consumer buying decisions.

OR
28. Explain the process of Marketing Research.
29. Describe the different Pricing Strategies.

OR
30. What do you mean by Channel of Distribution? Discuss the factors influencing the
choice of Channel of Distribution.
(2 x 15= 30 marks)
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Third Semester
COM3COR10 FINANCIAL MANAGEMENT
Section A
1. Define Dividend Decisions.
2. What is Time Value of Money?
3. What is Risk Return Trade off?
4. What is Cost of Capital?
5. What is Optimum Capital Structure?
6. What is Capital Gearing?
7. What is meant by Financial Risk and Business Risk?
8. Define Capital Budgeting.
9. What is Trading on Equity?
10. What is Miller Orr Model?
(8 x 1 = 8 marks)
Section B
11. What are the various forms of dividend?
12. Explain a stable dividend policy?
13. What is VED Analysis?
14. What is Aging Schedule?
15. What do you mean by Optimum Level of Receivables?
16. Describe Internal Financing.
17. What are the methods to accelerate cash flows?
18. What is Arbitrage Process?
(6 x 2 = 12 marks)
Section C
19. What are the factors to be considered in designing an ideal capital structure of a
company?
20. “The objective of Financial Management is wealth maximization and not profit
maximization” – Discuss.
21. Distinguish Between Operating Leverage and Financial Leverage. Do you think that
they are related to capital structure?
22. Distinguish between Net Income Approach and Net Operating Income Approach
with suitable examples.
23. A company plans to issue 1000 new shares of 100 each at par. The flotation costs are
expected to be 5% of the share price .The company pays a dividend of Rs. 10 per
share initially and the growth in dividends is expected to be 5%.
(a) Compute the cost of new issue of equity shares.
(b) If the current market price of an equity share is Rs 150, calculate the cost of
existing equity share capital.
24. AB Ltd. Needs Rs 10,00,000 for expansion. The expansion is expected to yield an
annual EBIT of Rs 1,60,000. In choosing a financial plan, AB Ltd. has an objective of
maximizing earnings per share. It is considering the possibility of issuing equity
shares and raising debt of Rs 100000 or Rs 400000 or Rs 600000.The current market
price per share is Rs 25 and is expected to drop to Rs 20 if the funds are borrowed in
excess of Rs 500000. Funds can be borrowed at the rates indicated below:
(a) Upto Rs 100000 at 8%
(b) Over Rs 100000 upto Rs 5,00,000 at 12%
(c) Over 5,00,000 at 18%
Assume a tax rate of 50%. Determine the EPS for the three financing alternatives and
suggest the scheme which would meet the objective of the management.
25. Describe Cash Cycle.
26. Explain the factors affecting the Working Capital requirements.
(6 x 5 = 30 marks)
Section D
27. Give a critical appraisal of the traditional approach and the Modigliani-Millers
approach to the problem of capital structure.
OR
28. A firm has sales of Rs 7500,000; Variable cost of Rs 42,00,000 and Fixed Cost of Rs
6,00,000. It has a debt of Rs 4500000 at 9% and Equity of Rs 5500000.
(i) What is the firm’s ROI
(ii) Does it have favorable financial leverage
(iii) What are the operating, financial and combined leverage of the firm?
(iv) If the sales drop to Rs 5000000 what will be new EBIT
29. What is weighted average cost of capital? Explain the rationale behind the use of
weighted average cost of capital.
OR
30. . Mr. Gopan wishes to commence a new trading business and gives the following
information
1) The total estimated sales in a year will be Rs 12000
2) His expenses are estimated as fixed expenses of Rs 2000 per month plus variable
expenses equal to five percent of his turn over.
3) He expects to fix a sales price for each product which will be 25 per cent in excess
of his cost of purchase.
4) He expects to turn over his stock four times in a year
5) The sales and purchases will be evenly spread throughout the year. All sales will be
for cash but he expects one month’s credit for purchases.
Calculate:
(a) His estimated profit for the year.
(b) His average working capital requirements.
(2 x 15= 30 marks)
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Q.Code. Name :
Reg. Number :
(Pages: 4)
MAHARAJA’S COLLEGE, ERNAKULAM
Third Semester
COM3COR11 CORPORATE ACCOUNTING
Time-3 hrs Marks-80
Answers may be written either in English or in Malayalam.
Section A
1. What is bonus share?
2. What is firm underwriting?
3. Define external reconstruction.
4. What is meant by consolidation of shares?
5. What is average clause?
6. What is capital redemption reserve?
7. Give journal entries for issue of debentures.
8. Define sinking fund.
9. What is the peculiarity of a Vertical Balance Sheet?
10. What is rights issue? (8x1=8)
Section B
Answer Any Six questions. Each question carries 2 marks.
11. What do you mean by redemption of preference share?
12. What is intrinsic value?
13. Who is an underwriter?
14. What is profit prior to incorporation?
15. What is net worth?
16. What is capital reduction scheme?
17. What is deficiency Account?
18. What is unclaimed dividend? (6x2=12)
Section C
Answer any six questions.
19. AB Ltd. has 30,000 equity shares of Rs. 10 each Rs. 7 paid up. Resolution is passed to
declare bonus to make the shares fully paid-up and to issue bonus shares in the ratio 1 : 3. The
company has sufficient amount of general reserve. Give journal entries in the books of the
company
20. What do you mean by profit prior to incorporation? How it is treated?
21. LaI Ltd. issued 2,00,000 equity shares of 10 each, of which 50,000 shares were bought back
@ 9 per share. The company issued 4,000, 6% preference shares of Rs. 100 at Rs. 110 each. The
company had Rs. 2,00,000 in security premium account and Rs. 2,40,000 in general reserve.
Give Journal Entries.
22. Differentiate amalgamation from External Reconstruction.
23. AB Ltd. has an issued share capital of Rs. 1,00,000 equity shares of Rs. 10 each, Rs. 7 called
up. Having completed with the legal formalities under the Companies Act, the company
proceeds to extinguish the uncalled liability on its shares. Show Journal Entry.
24. What are the different methods of calculating purchase consideration?
25. Z Ltd. decided to redeem Rs. 80,000, 9% debentures and purchased Rs. 60,000 debentures in
the open market at Rs. 98 each, the expenses being Rs. 200 and drew 20,000 debentures. Give
Journal Entries.
26. What are the objectives of issuing bonus shares? (6x5=30)
Section D
27. Sun Ltd. went to voluntary liquidation on 30th September, 20L2. The following relate to the
company on liquidation:
Secured creditors Rs. 1,60,000; Amount realised from land and building held as
securities Rs. 2,10,000.
Preferential creditors -10,000
Unsecured creditors - 90,000
Debentures with floating charge - 1,50,000
12 % preference shareholders- 2,00,000
Equity share capital- 30,000
Equity shares of Rs. 10 each fully paid- 3,00,000
Liquidation expenses-4,000
Liquidator is entitled to a commission of 47o of assets realized and 2 7o of amount
distributed to unsecured creditors. Sundry assets realised Rs. 5,50,000.
Prepare liquidators final statement of account.
OR
28. White Ltd. acquired the business of Green Ltd. as on December 31, 2010 the balance sheet of
Green Ltd as on that date was:
Liabilities Amount Assets Amount
Rs. 10 Equity share Goodwill l,00,000
capital 6,00,000 Plant 6,40,000
General reserve 2,90,000 Stock 1,68,000
6 7o debentures 1,00,000 Debtors 56,000
Creditors 20,000 Cash 36,000
10,00,00
10,00,00
The purchase consideration was arrived at:
(a) Cash payment of Rs. 2.5 per share of Green Ltd.
(b) Issue of 90,000 shares of White Ltd. at Rs. L5 per share (includes Rs. 5 premium)"
(c) Redeem debentures at 20 7o premium by issuing debentures in White Ltd. at 96 7o.
(d) Cost of liquidation amounted to Rs.5,000.
Close the books of Green Ltd. and open the books of White Ltd.
29. The following balance appears in the books of ABC Ltd. after the preparation of Profit and
Loss-account for the year ending 31st March, 2007:
Paid up share capital: in 50,000 shares of Rs. 10 each-5, 00,000
General reserve -1, 00, 000
Profit and loss balance on 1-4-2006 - 52,000
Profit for current year - 1, 28,000
Bank loan - 1, 64,000
Sundry creditors - 1, 76,000
Unclaimed dividend – 2,000
Bills payable- 32,000
Plant and machinery- 58,000
Land and buildings -1, 82,000
Stock - 5, 80,000
Debtors - 2, 84,000
Cash at bank - 22,000
Prepaid expenses- 28,000
The Board of Directors recommended the following appropriations:
(a) Transfer to general reserve Rs. 60,000.
(b) Proposed dividend Rs. 50,000.
(c) Provide 10,000 of proposed dividend for corporate dividend tax.
OR
30. The amount due to unsecured creditors is 7, 00, 000 and the amount available for unsecured
Creditors before charging commission on amount paid to unsecured creditors is 5, 25,000, 5 %
Commission is to be paid on the amount paid to unsecured creditors. Calculate commission to
Liquidator. Also state the procedure involved in the liquidation of a company.
(2 x 15 = 30)
Q.Code. Name :
Reg. Number :
(Pages: 2)
Third Semester
COM3COR12 BUSINESS ECONOMICS
Section A
1. State the Law of Demand.
2. What do you mean by Business Cycle?
3. What is Implicit Cost?
4. What do you mean by rational decisions?
5. What do you mean by Recession?
6. What is Macro Economics?
7. What is Diminishing Marginal utility?
8. What is Derived Demand?
9. What is Equilibrium Price?
10. What is price discrimination? (8 x 1 = 8 marks)
Section B
11. “A product is nothing without utility”. Elaborate.
12. Write a note on Price Leadership under Oligopoly.
13. How would you measure advertisement elasticity?
14. Discuss the process of decision making.
15. What is BEP pricing method?
16. What is Oligopoly? Mention an example.
17. Compare and contrast managerial economics from traditional economics.
18. Discuss Giffen Paradox.
(6 x 2 = 12 marks)
Section C
19. Discuss the gap between theory and practice of managerial economics.
20. Illustrate Cobb-Douglas production function with a suitable example.
21. Write short notes on Iso-Quant curves and Iso-Cost curves.
22. Discuss the gap between theory and practice of managerial economics.
23. Write a note on the optimum combination of inputs.
24. Explain elasticity of demand and its kinds.
25. Discuss the role of a managerial economist in business.
26. Explain Delphi Technique.
(6 x 5 = 30 marks)
Section D
27. “Cost is not necessarily the sole determinant of price”. Discuss the various
determinants of price of a product or service.
OR
28. Articulate the causes and indicators of business cycles.
29. “Scale of activity is a twin headed sword”. Enunciate both the sides of possibilities.
OR
30. How would you forecast the demand for a newly launched FMCG product?
(2 x 15= 30 marks)
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Q.Code. Name :
Reg. Number :
(Pages: 2)
Third Semester
COM3COR13 INFORMATION TECHNOLOGY FOR BUSINESS
Section A
1. What is Write a short note on ICT
2. What is meant by Firewall?
3. What is a Protocol?
4. Define Windows explorer
5. What is meant by HTML
6. Write a note on Trojan
7. What is GPRS?
8. What is Bookmarks?
9. Define Information Overload
10. Describe Cloud Computing
(8 x 1 = 8 marks)
Section B
11. What do you mean by Hacking
12. What is Virtual Office
13. Briefly explain Operating system
14. What is Computer Architecture?
15. Explain Search Engine
16. What are Computer threats
17. Differentiate between hard ware and software
18. Explain the term Digital signature.
(6 x 2 = 12marks)
Section C
19. Explain in detail the concept of Internet also explain about internet tools revolutionalised the world of
communication?
20. Explain the impact of IT in education?
21. What is an Operating System? Explain different types of operating systems
22. Explain different wired and wireless communication channels.
23. Explain different Web browsers Internet.
24. How internet works as a knowledge management tool?
25. How will you create vertical and horizontal frames on your web page
(6x 5 = 30 marks)
Section D
26. De How does a computer virus pose threats to a computer? Explain how to protect computer from
virus?
OR
27. What are Network Topologies? List out different Network Topologies.
28. Write a note on Information Technology Act? What are the offences and penalties under IT
Act,2000
OR
29. Explain open source software? List out the important open source soft ware.
(2 x 15= 30 marks)
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Q.Code. SET ONE Name : Reg. Number :
(Pages: 1)
Third Semester
COM3P01 INFORMATION TECHNOLOGY FOR BUSINESS-PRACTICAL
Answer ALL FOUR questions, each questions carries 20 marks each

1. Prepare a website for new horizon bank. Create link from home page to:
 E-banking user registration page
 Service page
(Use HTML hyperlinks, lists, tables, marquee, images, form controls etc).
2. Create a folder in my document with the name ABC and it should contain a word file
contain a word file named DEF
3. Write a file from desktop and paste in my document
4. Design a website for retail marketing shop
Q.Code. SET TWO Name : Reg. Number :

(Pages: 1)
Third Semester
COM3P01 INFORMATION TECHNOLOGY FOR BUSINESS-PRACTICAL

1. Create two folders on Desltop with names WORD and NUMBERS. The folder should contain
Microsoft word document and excel sheets respectively.
2. Design a web page for your college. The home page should contain links to:
 Course page
 An application form
3. Design a webpage for an Insurance Company
4. Find all files in your system starting with the letter ‘N’
Q.Code. Name :
Reg. Number :
(Pages: 2)
Fourth Semester
COM4COR14 RETAILING AND E-COMMERCE
Section A
1. What is Retailing?
2. What is EFT?
3. Define E-Commerce.
4. What is SSL?
5. What is Digital Signature?
6. What is branding in e-commerce?
7. What is Firewall?
8. What is a Password?
9. What is P2P in E-Commerce?
10. What is a Virus?
(8 x 1 = 8 marks)
Section B
11. What is Electronic Data Interchange?
12. What is Mobile Commerce?
13. What is Trust Building in E-Commerce?
14. What is Encryption?
15. Write a note on Smart Cards.
16. State the functions of E-Commerce.
17. What are the methods of promoting E-Commerce websites?
18. Write a note on the application of E-Commerce in Direct Marketing.
(6 x 2 = 12 marks)
Section C
19. Write a note on Retailing in India.
20. State the features of E-Commerce.
21. What are the types of E-Commerce?
22. Briefly describe the concept of Retail Pricing.
23. Describe the online transaction management in E-Commerce
24. Explain the Delivery Mechanism in E-Commerce.
25. What is ERP? State the components of ERP.
26. Discuss the role of IT in Retail Management.
(6 x 5 = 30 marks)
Section D
27. Describe the Theories of Retail Development.

OR
28. Explain the different Business Models in E-Commerce
29. Describe the different E-Payment Systems.

OR
30. Discuss the different security measures in E-Commerce
(2 x 15= 30 marks)
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Q.Code. Name :
Reg. Number :
(Pages: 3)
Fourth Semester
COM4COR15 ENTREPRENEURSHIP DEVELOPMENT AND PROJECT MANAGEMENT
Section A
1. Define Entrepreneurship.
2. What is Women Entrepreneurship?
3. What is WIPO?
4. Define a Project.
5. What is PPP model?
6. What is IRR?
7. State the concept of MUDRA.
8. What is feasibility analysis?
9. What is NREG scheme?
10. What is a Sick unit?
(8 x 1 = 8 marks)
Section B
11. What is EDP?
12. What is Serial Entrepreneurship?
13. What is Angel Funding?
14. Write a note on Business Incubation Centres.
15. What is Social Entrepreneurship?
16. What is Network Analysis?
17. What is Capital Rationing?
18. What is Sensitivity Analysis?
(6 x 2 = 12 marks)
Section C
19. What are the problems of Women Entrepreneurs?
20. Describe Crowd Funding of projects.
21. Explain the legal framework to protect IPRs.
22. Write a note on Start-up villages.
23. What are the contents of a Project Report?
24. Calculate the payback period for two independent projects that have an initial
investment of Rs 5,00,000 each and has the following cash inflows projected for the
coming years.
Amount in Rupees
Year 1 Year 2 Year 3 Year 4 Year 5
Project X 150000 225000 100000 100000 50000
Project Y 175000 275000 150000 30000 NIL
25. State the need for Entrepreneurial training.

26. Describe SCBA.
(6 x 5 = 30 marks)
Section D
27. Describe Project Life Cycle.

OR
28. Explain the different models of Project Management.
29. Briefly describe the different development institutions for Entrepreneurship

Development.
OR
30. From the following information, calculate NPV of the two projects and suggest
which of the twp projects should be accepted assuming a discount rate of 10%.
Project X Project Y
Initial Investment Rs 20000 Rs 30000
Estimated Life 5 years 5 years
Scrap Value Rs 1000 Rs 2000
The profits before depreciation and after tax (cash flows) were as follows:
Amount in Rupees
Year 1 Year 2 Year 3 Year 4 Year 5
Project X 5000 10000 10000 3000 2000
Project Y 20000 10000 5000 3000 2000
(2 x 15= 30 marks)
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Q.Code. Name : Reg. Number :
(Pages: 5)
Fourth Semester
COM4COR16 SPECIAL ACCOUNTING
Section A
1. What is Rebate on Bill Discounting?
2. What do you mean by NPA?
3. What do you mean by Reverse Repo Rate?
4. Distinguish between reinsurance and double insurance?
5. What is reversionary bonus? How do you treat the item in revenue account
6. What is Valuation Balance Sheet? Give a proforma Valuation Balance Sheet.
7. How do you treat goodwill on dissolution?
8. What do you mean by consequential loss policy
9. How to calculate the admissible portion of additional expenses in Insurance Claim?
10. What do you mean by piecemeal distribution in partnership accounts? (8x1=8 Marks)
Section B
11. What are the purpose of maintaining investment ledger?
12. Distinguish trade investment from marketable securities.
13. What is Average Clause? How do you calculate Net claim by applying average clause?
14. How do you classify assets in Banking Company accounts?
15. What are the modes of dissolution in partnership firms?
16. What is deficiency account in the context of allpartners’ insolvency?
17. What is bonus in Insurance business? Explain the type of bonuses in Insurance.
18. What is Memorandum Trading Account? Give its specimen. (6x2=12 marks)
Section C
19. The godown of Mighty Ltd caught fire on 15 th July2000.Available records give the
following information: Stock on 1/1/1999 Rs.40000; Stock on 31/12/1999
Rs.50000;Purchases less returns during 1999 Rs.420000;WagesRs.40000;Sales less
returns during 1999 Rs.600000;Purchases from Ist January to15th July 2000
Rs.290000;Sales from Ist Jan to 15th July 2000 Rs.25000; Salvaged stock
Rs.18000.Assertain the amount of claim to be lodged.
20. Mr. Investor furnishes the following details elating to his holdings in 6% Govt.Bonds.
1/1/1994 Opening balance face value Rs.60000-Cost Rs.59000
1/3/1994 100 units purchased exinterest at Rs.98
1/7/1994 Sold 200 units exinterest of the original holdings at Rs.100
1/10/1994 Purchased 50 units at Rs.98 cum interest
1/11/1994 Sold 200 units exinterest at Rs.99 out of the original holdings
Interest dates are March and September. Investor closes his books on 31 st December.
Show the Investment Account.
21. D Life Assurance company Ltd prepared its Revenue A/C for the year ended 31/3/2003
and ascertained its surplus as Rs.740000. It was found later that the following had been
omitted from the books of account.
Interest accrued on investment Rs.46000; Outstanding Premium Rs.62000; Bonus
utilized in reduction of premium Rs.16000; Claims intimated but not yet admitted
Rs.8000; Claims covered under reinsurance Rs.6000. Ascertain the correct surplus.
22. Following balances have been extracted from the books of a banking company as on
31/3/2013.:
Bad debts Rs. 400000; Advances Rs. 7000000; Profit before charging bad debts
Rs.2000000; Required provision for bad debts Rs. 500000; Provision for taxation to be
made 40% of Net Profit. Show how the above items will appear in the company’s P&L
A/c and Balance Sheet.
23. Write short notes on the following items:
Non-banking assets; Contingent Liabilities; Statutory Reserve; Asset Securitisation
24. Calculate the amount of provision required for year ended 31/3/2013 of X Bank Ltd.
Standard assets Rs. 5000000; Sub- standard assets Rs. 200000; Doubtful assets: 1 year
Rs.50000 (unsecured Rs.10000), 2 years Rs.30000 (unsecured Rs.5000), 4 years
Rs.20000 (unsecured Rs.4000); Loss Assets Rs.8000
25. A, B and C are in partnership sharing profits and losses in the proportion of 4:3:2. Their
balance sheet on Dec. 31, 2015 stood as follows:
Liabilities Rs. Assets Rs.

Capital Land & Building 5500
Accounts: Stock in trade 2000
A 4000 Debtors 1000
B 2000 6500 Cash in hand 1500
C 500 3500
Creditors
Total 10000 Total 10000
They agree to dissolve partnership as from 31 st Dec. 2015. ‘A’ agrees to take over the
stock at a valuation of Rs. 1500 and the debtors at a valuation of 700 (no cash passes).
The Land & Building are sold at auction for Rs.2700. Close the books of the firm.
26. How do you deal with the following on dissolution?
(a) Realisation expenses (b) Partners loans (c) Free reserves
(6x5= 30 marks)
Section D
carries 15 marks)
27. Prepare P&L A/c and B/S of PNB Ltd. for the year ended 31/3/2013. (Rs.’000)
5000000 shares of Rs.50 each. Rs. 250000 Cash in hand Rs.305000
P&LA/c Rs.12500 General reserve Rs. 150000 Interest , discount, etc.Rs. 100000
Miscellaneous income Rs.100 Loans and Advances Rs.3140000
Money at call Rs. 62000 Interim dividend paid Rs.10000 Premises Rs.177500
Salaries Rs. 28500 Govt. securities Rs.910000 General expenses Rs.27500
Current deposits Rs.1182000 Rent paid Rs. 2300 Savings deposits Rs.2000000
Directors fees Rs.1800 Fixed deposits Rs.1000000
Bills discounted Rs. 30000
Additional Information:
a) Provide for bad and doubtful debt Rs.1000 (b) Rebate on bills discounted Rs.600 (c)
Interest accrued on investment Rs. 6100
OR
28. Bright Ltd has a loss of profit policy of Rs. 1260000. The period of indemnity is 3
months. A fire occurred on 31/3/1999. The following information is available.
Sales for the year ended 31/12/1998 Rs.4200000; Sales for the period 1/4/1998 to
31/3/1999 Rs.4800000; Sales for the period from 1/4/1998 to 30/6/1998
Rs.1080000;Sales for the period from 1/4/1999 to 30/6/1999 Rs.72000; Standing charges
for 1998 Rs.960000; Profit for 1998 Rs.300000; Savings in standing charges due to fire
Rs.30000;Additional expenses to reduce loss of turnover Rs. 60000. Compute claim to be
made on the insurance company.
29. The following are extracted from the books of S.S Fire Insurance Company Ltd. as on
31/3/2014.
Rs.
Premium less re-insurance 8200000
Interest and dividend less tax 2100000
Commission of re-insurance ceded 30000
Commission on direct business 440000
Commission on reinsurance accepted 145000
Claims paid less reinsurance 4100000
Claims outstanding on 31/3/14 300000
Claims outstanding on 1/4/13 240000
Reserve for unexpired risk on 1/4/13 2600000
Salaries 340000
Directors remuneration 60000
Rent and Taxes 80000
Printing, postage,etc. 24000
Additional Reserve on 1/4/13 400000
Reserve for Unexpired Risk is to be maintained at 50% of net premium income.
Additional reserve is to be increased by Rs.60000. Prepare Revenue Account for the year
ending31/3/2014.
OR
30. C,J and T are partners sharing profits in the ratio of 3:2:1. The partnership was closed on
30/6/2015 on which date their position was as follows:
Liabilities Rs. Assets Rs.
Capitals: Cash in hand 28000
C 140000 Debtors 294000
J 70000 Stock 112000
T 14000 224000
Creditors 210000
Total 434000 434000
There was a bill discounted for Rs.10000 due on 30/11/2015. It was agreed that
net realization should be distributed piecemeal at the end of each month. The realization
and expenses were as follows:
Date Stock& Debtors Expenses
31/7/2015 84000 7000
31/8/2015 126000 5400
30/9/2015 70000 4900
31/10/2015 77000 3500
30/11/2015 35500 3500
The stock was completely disposed off. The balance of debtors irrecoverable. The
acceptor of discounted bill paid the amount on the due date.
Prepare a statement showing the Piece meal distribution of cash. (2x15=30 marks)
Q.Code. Name :
Reg. Number :
(Pages: 2)
Fourth Semester
COM4COR17 FINANCIAL MARKETS INSTITUTIONS AND SERVICES
Section A
1. What is IPO?
2. What is MCX?
3. What do you mean by DII?
4. Define Mutual Funds.
5. What is Primary Market?
6. Define Leasing.
7. What is FDI?
8. What is Money Market?
9. What is ESOP?
10. What is Rights Issue?
(8 x 1 = 8 marks)
Section B
11. What is Book Building?
12. Discuss the concept of Venture Capital.
13. What do you mean by Credit rating?
14. What do you mean by listing of securities?
15. What is Bonus Issue?
16. State the intermediaries in New Issue Market.
17. What is Merchant Banking?
18. Write a note on classification of listed securities.
(6 x 2 = 12 marks)
Section C
19. Discuss the disclosure requirements of SEBI on issue of capital.
20. State the various Money Market instruments.
21. Write a note on different types of speculators.
22. State the components of Indian Financial system.
23. Explain the methods of trading in a stock exchange.
24. Write a note on fund based and fee based financial services.
25. What are Stock Market Indices? Discuss any 2 major indices.
26. Describe the Depository System.
(6 x 5 = 30 marks)
Section D
27. Describe the powers and functions of SEBI.

OR
28. Explain the regulatory framework for Foreign Investment in India.
29. Describe the classification of Financial Markets.

OR
30. Explain the functions of New Issue Market.
(2 x 15= 30 marks)
****************
Q.Code. Reg. Number : Name :
(Pages: 2)
Fourth Semester
COM4COR18 INFORMATION TECHNOLOGY FOR OFFICE
Section A
1. What is Word processing?
2. What are Ribbon charts?
3. What do you mean by Contextual Tab?
4. Write a shot note on Word Art?
5. What is Dialog box launcher?
6. What is a quick access tool bar?
7. What is the use of ‘auto complete in Excel’?
8. Briefly describe about slide sorter?
9. What do you mean by open office package?
10. What is a worksheet?
(8 x 1 = 8 marks)
Section B
11. How to convert Text to a Table in a word document?
12. What is meant by Slides Transition?
13. Explain the use of Merge Cell and Text Wrap in excel?
14. What is Macro? Explain the use of Macro in MS Word?
15. How to insert page break in Word Document?
16. Which are the Power Point Presentation views?
17. What is chart title? How to add chart title in Excel charts?
18. What is Prezi Presentations?
(6 x 2 = 12marks)
Section C
19. Explain the user interface elements of Word 2007?
20. Write a note on LibreOffice Package.
21. What is animation effect? How to add animation effect on power point slides?
22. Explain the procedure for inserting action buttons in power point presentations
23. What are the features and advantages of Word 2007?
24. Briefly explain the steps to freeze a column or row in a worksheet..
25. What is conditional formatting? Explain with an example.
26. State the relevance of Open Office Packages with Examples.
(6x 5 = 30 marks)
Section D
27. What is presentation software? What are its advantages? explain the different ways to create a
presentation in power point
OR
28. How can you insert tables in a word document? Explain how the following operations are
performed in a table.
(a) Inserting rows (b) Adding boarders (c) Splitting tables (d) Merging cells
29. What the advanced features are of excel? Briefly explain all the functions in Excel?
OR
30. What is mail merging? Explain the procedure for creating Mail Merge?
(2 x 15= 30 marks)
****************
Q.Code. SET ONE Name : Reg. Number :
(Pages: 1)
Fourth Semester
COM4P02 INFORMATION TECHNOLOGY FOR OFFICE-PRACTICAL

1. Prepare letters to 10 of your friends, using mail merge, inviting them to the National
Service Scheme Camp in your college
2. Prepare a bar chart showing the pass percentage in B.Com in your College for the last
three years
3. Prepare a small presentation having not less than 5 slides, highlighting the activities of
Commerce Association in your college.
4. Make a Payroll in LibreCalc for 10 employees with Basic Pay, DA @ 50%, HRA@5%
using imaginary figures.
Q.Code. SET TWO Name : Reg. Number :

(Pages: 1)
Fourth Semester
COM4P02 INFORMATION TECHNOLOGY FOR OFFICE-PRACTICAL


1. Prepare a programme using word for the inaugural meeting of the commerce
Association of your college
2. Prepare the mark sheet of 10 students in your class incorporating conditional cell
formatting
3. Prepare a small Presentation for a new product(any product of your choice)
4. Prepare a Trading P&L a/c of a trader using LibreCalc using imaginary figures.
Q.Code. Name :
Reg. Number :
(Pages: 4)
Fifth Semester
COM5CBP01 TAXATION LAW AND PRACTICE
Section A
1. What do you mean by levying of surcharge on income tax?
2. What is section 288A of Income Tax Act, 1961?
3. How will you calculate the value of free or concessional meal provided by the
employer?
4. What is the annual value of one self occupied house property?
5. What do you mean by block of assets?
6. Define the term “Business” as under Income Tax Act, 1961?
7. What is Short term capital gain?
8. What is capital asset?
9. What is VAT?
10. In which of the Heads of Income is income tax is calculated on notional income?
(8 x 1 = 8 marks)
Section B
11. What is agricultural income?
12. Define salary income as under Income Tax Act 1961?
13. What is TDS?
14. What do you mean by GST?
15. What do you mean by PAN?
16. Compute the salary income for the AY 2015-16 from the following: Mr.Achuth, a
government employee earns Rs.4,000 per month as basic salary, Rs.500 per month as
Dearness Allowance and Rs.600 per month as Entertainment Allowance.
17. Determine the gross annual value for the AY 2015-16: Municipal valuation
Rs.240,000; monthly rent receiving Rs.30,000 for 9 months only; vacancy period 3
months.
18. Mr. Saroj Kumar, a film actor sold his BMW car for Rs.90 lakhs purchased for Rs.75
lakhs during 2013-14. It was used exclusively for personal purposes.
(6 x 2 = 12 marks)
Section C
19. State the differences between direct taxes and indirect taxes with examples.
20. What do you mean by Best Judgement assessment?
21. Distinguish between Loss Return and Belated Return.
22. What do you mean by transfer under the head of income Capital Gains?
23. Mr. Farida, staying at Chennai, receives Rs.12,500 monthly as basic salary; Rs.1,500
as DA provided in terms of employment and 4 % as commission on turnover achieved
by him. He is paid a House Rent Allowance of Rs.1,800 per month. The turnover
achieved by him during the year is Rs.2,500 per month. Determine the taxable amount
of house rent allowance.
24. Mr. Abraham completed the construction of house on 31-5-2014. Municipal value of
the house is Rs.72,000. The property was self occupied during June and July 2014 and
thereafter it was letout for Rs.10,000 per month. Municipal taxes paid Rs. 6,000
Repairs Rs.12,000. Interest on loan Rs. 60,000. Compute the taxable incoem from
house property for the AY 2015-16.
25. A firm has a profit of Rs. 5 crores after charging interest on capital for Sinu, a partner
amounting to Rs. 10 lakhs calculated at 15 % per annum as per the agreement. What
is the maximum admissible amount of remuneration to partners assuming that all
partners are working partners and remuneration is authorized by the partnership deed?
26. Subramaniam purchased a plot of land in 1999-00 for Rs. 48,300. In 2004-05
Rs.86,000. Mr Subramaniam sells this land for Rs. 6 lakhs i FY 2014-15 after
incurring Rs.12,000 as expenses. Determine the taxable capital gains.
(6 x 5 = 30 marks)
Section D
(Answer any TWO questions (ONE each from the TWO bunches),
each question carries15 marks)
27. Discuss the exemptions available in computation of Capital Gains.

OR
28. What are the disallowances in the case of all assessees under section 40 (a) of the
Income Tax Act, 1961 for the computation of profits and gains of business or
profession?
29. Mr.Rahul Rajan is employed with Setji Steels Ltd, as general manager, Finance, on a
monthly salary of Rs.26,000. He has been provided with the following peruisites:
(i) rent free accommodation is provided in Bengaluru.
(ii) the company has given him housing loan of Rs. 4 lakhs repayable in 8 years during the
previous year @ 3 % per annum
(iii) the company had purchased a car on 1.5.2012 for Rs.250,000. This car is sold to Mr.
Rahul Rajan on 1.7.2014 for Rs.120,000.
(iv) he made diwali purchases for office gifts amounting to Rs.19,000 on his credit card. This
amount along with the annual fee of Rs.1,500 was paid by the company.
(v) He was allowed to use the video camera and laptop belonging to the company. The
company had purchased these assets for Rs.40,000 and Rs.2 lakhs respectively.
(vi) Loan taken from RPF maintained by the employer Rs.20,000.
Compute the taxable salary of Mr. Rahul Rajan for the AY 2015-16.
OR
30. Mr.M Mohan , 30 years, furnishes the following particulars for the assessment year
2015-16.
Interest on German Development Bonds (two-fifths received in India) Rs.60,000.
Income from agriculture in Bangladesh, received there but later on Rs. 50,000 is remitted to
India (agricultural activity is controlled from Bangladesh) Rs.181,000.
Income from property in Canada received outside India (Rs.76,000 is used in Canada for
meeting educational expenses of M Mohan's daughter in USA and Rs.10,000 is later remitted
to India.) Rs.86,000.
Income earned from business in Kampala (Uganda) which is controlled from New Delhi
(Rs.15,000 is received in India) Rs.65,000.
Dividend paid by a foreign company but received in India on April10,2014. Rs.46,500
Past untaxed profit of Rs.2005-06 brought to India in 2014-15 Rs.10,43,000.
Profit from a business in Madras and managed from outside India Rs. 27,000.
Profits on sale of a building in India but received in Sri Lanka Rs. 14,80,000.
Pension from a former employer in India, received in Rangoon, Burmah. Rs. 36,000.
Gift in foreign currency from a friend received in India on January 20, 2015.
Find out the tax liability of M Mohan if he is resident and ordinarily resident in India for the
AY 205-16.
(2 x 15= 30 marks)
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Q.Code. Name :
Reg. Number :
(Pages: 2)
Fifth Semester
COM5CBPXX HUMAN RESOURCE MANAGEMENT
Section A
1. Define HRM.
2. What do you mean by job analysis?
3. What is charismatic leadership?
4. Define Productivity.
5. Define motivation.
6. What do you mean by dejobbing?
7. What is Placement?
8. What is employee morale?
9. What is Poaching?
10. State the meaning of HRD.
(8 x 1 = 8 marks)
Section B
11. What is Human Resource Planning?
12. What is a selection process?
13. State the features of HRM.
14. What do you mean by Job Enrichment?
15. Explain the term induction.
16. State the factors affecting recruitment.
17. What are non-financial motivators?
18. Write a note on growth of HRM in India.
(6 x 2 = 12 marks)
Section C
19. What are the objectives of HRM?
20. What are the limitations of Human Resource Planning?
21. What is morale? State the factors influencing morale?
22. What are the characteristics of a good recruitment policy?
23. Describe the management techniques to improve motivation.
24. What are the factors influencing productivity?
25. What are the qualities of a good HRD manager?
26. Describe the methods of man power recruitment.
(6 x 5 = 30 marks)
Section D
27. Explain the different methods of performance appraisal.

OR
28. Describe the different theories of leadership styles.
29. Describe the managerial and operative functions of HRM.

OR
30. State and explain the principles of HRD.
(2 x 15= 30 marks)
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(Pages: 2)
Fifth Semester
COM5CBPXX MARKETING RESEARCH
Section A
1. Define Marketing Research.
2. What is Distribution research?
3. What is a research design?
4. What is a questionnaire?
5. What do you mean by test marketing?
6. What do you mean by exploratory research?
7. What do you mean by cluster sampling?
8. What do you mean by a synopsis?
9. What is cross tabulation?
10. What is ANOVA?
(8 x 1 = 8 marks)
Section B
11. Why should one emphasise on objectivity in research?
12. Write a note on Experimental design.
13. What is Marketing Research Audit?
14. What is Marketing Research Audit?
15. What do you mean by the terms ‘population’ and ‘sample’?
16. What do you mean by testing of hypothesis?
17. What do you mean by diagnostic research design?
18. Mention the different types of research reports.
(6 x 2 = 12 marks)
Section C
19. “A business can survive with limited finance, but never with limited information”-
Comment.
20. What are the objectives of marketing research?
21. Briefly discuss the errors in research process.
22. Discuss the treatment of independent and extraneous variables in research.
23. What are the methods of collecting primary data?
24. State the qualities of a good sample.
25. Write a note on different measurement scales used in research.
26. What are the essential qualities of a good questionnaire?
(6 x 5 = 30 marks)
Section D
27. Explain the contents of a research report.

OR
28. Explain the various sampling techniques used in research.
29. Describe the different tools for testing of hypothesis in research.

OR
30. Discuss the role of outside agencies in marketing research.
(2 x 15= 30 marks)
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(Pages: 4)
Fifth Semester
COM5COR19 COST ACCOUNTING
Section A
1. What is Cost centre?
2. What is Cost Unit?
3. What do you mean by Elements of cost?
4. What is Blanket Overheads rate?
5. Name the Cost Unit used in Automobile industry and Cement industry
6. What is Maximum Stock Level
7. What is idle time?
8. What is Machine Hour Rate?
9. Differentiate Costing Methods from Techniques.
10. What is Operation Costing?
(8 x 1 = 8 marks)
Section B
11. Explain Controllable and Non controllable Cost
12. What Methods of costing would you apply in the following industries
a) Ship Building b) Motor Cars
c) Radio sets d) Soap works
13.What is ABC analysis
14. What is EOQ
15. What is Bill of Material?
16. What is Cost Sheet?
17.What is meant by Perpetual Inventory System?
18.What is Overheads?
(6 x 2 = 12marks)
Section C
19. What are the differences between Bin Card and Stores Ledger
20.A factory requires 1500 units of items per month. The cost of each unit is
Rs27.The cost per order is Rs 150 and inventory carrying charge works out at
20% of inventory. Find out EOQ and ascertain the number of orders to be placed
per year.
21. Explain the terms Wastage, Scrap, Spoilage and Defective
22.Two components X and Y are used as follows
Normal usage 50 unit each per week
Minimum Usage 25 units each per week
Maximum Usage 75 units each per week
Re-order quantity: X-400 units ,Y-600 units
Re-order period: X-4 to 6 weeks- 2 to 4 weeks
Calculate for each component:1) Re-order level, 2) Maximum Level, 3) Minimum
Level 4) Average Stock level
23. A worker under the Halsey Plan of remuneration has a day rate of Rs 1200 per week of 48
hours, plus a cost of living bonus of 10 per hours worked. He is given an 8 hour task to
perform which he accomplishes in 6 hours. He is allowed 30% of the time saved as
premium bonus. What would be his total hourly rate of earnings and what difference
would it make if he were paid under the Rowan Plan.
24.Calculate Machine Hour Rate from the following
Cost of machine Rs.18000
Cost of Installation Rs 2000
Scrap value after 10 years Rs 2000
Rent and Rates for a quarter for the shop Rs. 600
General lighting Rs 200 per month
Shop supervisor’s salary Rs 5000 per quarter
Insurance Premium for a Machine Rs 120 per annum
Estimated repair Rs 200 per annum
Power 2 units per hour@150 per 100 units
Estimated working hours per annum 2000
The machine occupies 1/4th of the total area of the shop. The supervisor is expected to
devote 1/6th of his time for supervising the machine. General lighting expenses are o be
apportioned on the basis of floor area.
25.Assuming the following facts calculate the earnings of workers under Taylor’s
Differential Piece Rate System.
Standard Time per Piece: 20 minutes
Normal Rate per hour, Rs 9
In a 9 hours day A produces 25 units and B produces30 units
Differentials to be applied: 80% of piece rate below standard and 120% above
Standard.
26. What is Labour Turnover?. How it is measured?
(6 x 5 = 30marks)
Section D
carries15 marks)
27. Enumerate the steps that you would take for installation of costing system in an
Organization. What are the essentials of an effective costing system?
OR
28. Mr. Ramesh furnishes the following data relating to the manufacture of a standard product during
the month of April 2003.
Raw materials consumed Rs.15000 Machine hour worked 900
Direct labour charges Rs.9000 Machine hour rate Rs.5
Administrative overheads 20% on works cost Selling and distribution expenses Re.0.50 per unit Units
Produced 17,100 Units Sold 16,000 at Rs.4 per unit.
You are required to prepare a cost sheet from the above, showing: (a) the cost of production per unit.
(b) Profit per unit sold and profit for the period.
29. A company has three production departments, A, B and C and two service departments, P and Q.
The following figures are available from the primary distribution summary.
Department Dept A Dept B Dept C Dept P Dept Q
From Primary Distribution ( Rs.) 3,150 3,700 1,400 2,250 1,000
The expenses of the service departments are to be apportioned on a percentage basis as follows.
Department Dept A Dept B Dept C Dept P Dept Q
P ( %) 40 30 20 — 10
Q (%) 30 30 20 20 —
Prepare Secondary Distribution Summary as per the Simultaneous Equations Method.
OR
30. The following is the summary of the receipts and issues of material in a factory during
December 2007. Prepare Store Ledger according to First In First Out Method.
December 2007
1. Opening balance 500 units @ Rs.25 per unit
3. Issue 70 units 4. Issue 100 units
8. Issue 80 units
13. Received from supplier 200 units @ Rs.24.50 per unit
14. Returned to store 15 units @ Rs.24 per unit
16. Issue 180 units. 20. Received from supplier 240 units @ Rs.24.75 per unit
24. Issue 304 units.
25. Received from supplier 320 units @ Rs.24.50 per unit
26. Issue 112 units
27. Returned to store 12 units @ Rs.24.50 per unit
28. Received from supplier 100 units @ Rs.25 per unit
It was revealed that on 15th there was a shortage of five units and another on 27th of 8 units
(2 x15 =30)
.
Q.Code. Reg. Number : Name :
(Pages: 3)
Fifth Semester
COM5COR20 FINANCIAL ANALYSIS AND REPORTING
Section A
1. What is meant by Management Accounting?
2. Explain Horizontal Analysis?
3. What is meant by Commonsize Statement?
4. What is meant by Valuation Ratios?
5. What do you mean by Statement of Changes in Working Capital?
6. What is Responsibility Centres?
7. What is Du-Pont Control Chart?
8. What is Cash from Operations?
9. What is Price Earnings Ratio?
10. What is Cash from Investing Activities?
(8x1=8 Marks)
Section B
11. Is Depreciation a source of Fund?
12. How do you treat Provision for Taxation while preparing Fund Flow Statement?
13. Distinguish between Fund Flow Statement and Cash Flow Statement.
14. What are the limitations of Ratio Analysis?
15. Explain Trend Analysis.
16. Explain the Limitations of Financial Statements.
17. What is meant by Internal Analysis?.
18. What are the various types of Responsibility Centres? (6x2=12 marks)
Section C
19. From the following information, calculate (a) Equity Dividend Cover (b) Preference Share
Dividend Cover (c) EPS (d) P/E Ratio.
25000 equity shares of Rs.10 each Rs.250000; 8% Preference shares of Rs,10 each Rs.500000;
Net Profit before Tax Rs.400000; Tax Rate 40%; Market Price per Share Rs.100; Equity
Dividend 20%.
20. From the following information, prepare fund flow statement for the year 2015.
Increase in working capital Rs. 4000; Net Profit before writing off goodwill and charging
dividend Rs. 10750; Depreciation provided Rs.1750; Dividend paid Rs. 3500; Goodwill Rs.5000
written off out of profit; Rs.5000 written off out of profit; Rs.5000 share capital was issued for
cash; Machinery was purchased for cash Rs.10000.
21. A Ltd. Sells goods on cash as well as on credit basis. The following information is extracted from
their books of accounts for 2013.
Total sales Rs.100000; Cash sales (included in the above ) Rs.20000; Sales Return Rs.7000; Total
debtors for sales as on 31/12/2013 Rs.9000; Bills receivables as on 31/12/2013 Rs.2000;
Provision for doubtful debts Rs.1000; Trade creditors as on 31/12/2013 Rs.10000. You are
required to calculate (1) Debtors Turnover Ratio (2) Average Collection Period.
22. What is Cash flow from financing activities? How do you estimate cash from financing activities?
23. Explain the uses of Cash Flow statement.
24. What is Dividend Yield Ratio? How to calculate DYR? State its use
25. From the following, calculate fund from operations.
Expenses Rs. 300000
Depreciation Rs, 70000
Discount on issue of shares Rs. 200
Loss on sale of machine Rs. 4000
Gross Profit Rs. 450000
Gain on sale of land Rs. 60000 (3x5=15)
26. What are the importance of Reporting of financial information?
(6x5=30 marks)
Section D
carries 15 marks)
27. From the following information, prepare a summarized Balance Sheet as on 31/3/2015.
Liquid ratio 1.5; Current ratio 2.5; Working capital Rs.120000;
Reserves and Surplus Rs. Rs.80000; Bank OD Rs.20000; Proprietary ratio 0.75
OR
28. Discuss the importance of Fund flow statement. How do you determine whether a particular
change is in the nature of a source or application of funds?
29. From the following Balance Sheet of X Ltd., you are required to prepare a fund flow statement?
Liabilities 2013 2014 Assets 2013 2014
Capital 70000 74000 Cash 9000 7800
Debentures 12000 6000 Debtors 14900 17700
Creditors 10360 11840 Stock 49200 42700
Reserve for
Bad debts 700 800 Building 20000 30000
P&L A/c 10040 10560 Goodwill 10000 5000
Total 103100 103200 Total 103100 103200
OR
30. Following are the Balance Sheets of F Co. Ltd. as on 31/3/2011 and 2012
Liabilities 2011 2012 Assets 2011 2012
Share Capital 200000 300000 Goodwill 25000 15000
General reserve 60000 70000 L& Building 200000 250000
P&LA/c 40000 90000 P&Machinery 100000 120000
Debentures 200000 100000 Investments 150000 100000
Creditors 45000 35000 Stock 38000 44000
Provision for Tax 25000 30000 Debtors 45000 62000
Provision for Cash 50000 70000
Depreciation 40000 50000 Bank 2000 14000
610000 675000 610000 675000
Additional information:
An old machinery costing Rs 20000 (accumulated depreciation Rs. 80000 was sold for
Rs.10000). Debentures were redeemed at a premium of 10%. Income Tax paid was Rs. 19000
Prepare Cash Flow Statement of the company for the year ended 31/03/2012
(2 x 15 = 30 marks)
Q.Code. Name :
Reg. Number :
(Pages: 2)
Fifth Semester
COM5COR21 APPLICATION OF C PROGRAMMING IN BUSINESS
Section A
1. What is character data type?
2. What are Global variables?
3. What is a null pointer?
4. Define a flowchart.
5. What is a function?
6. What is structure of a program?
7. Explain the term Union?
8. What is pesudocode?
9. What do you mean by escape sequence?
10. What are short and long?
(8 x 1 = 8 marks)
Section B
11. What do you mean by operators? Give any 2 examples.
12. What are the steps in executing C programs?
13. What are string functions in C?
14. Explain the different control statements.
15. Draw a flowchart to add three numbers.
16. What are unary operators?
17. Differentiate call by reference and call by value.
18. Write a program to find the largest of three numbers.
(6 x 2 = 12marks)
Section C
19. What is getchar( ) and putchar( ) ?
20. What is the purpose of the goto statement? How is the associated target statement identified?
21. Explain the terms keyword and identifier? State its differences.
22. Write the different jump statements in C with examples.
23. Write functions associated in C language for data file handling?
24. State the difference between Built in functions and user defined functions.
25. What is an array? Also state the different types of arrays.
26. What is a pointer? Declare and use a pointer for an array.
(6x 5 = 30 marks)
Section D
27. Describe the different controls and looping statements and its working in C language.
OR
28. Explain with examples how structure and union is defined and accessed in C programming.
29. Write a program to create a customer data file which keeps details of items like item name,
item code, quantity, unit price, customer code and customer name?
OR
30. Discuss in detail about C Functions.
(2 x 15= 30 marks)
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Q.Code. SET ONE Name :
Reg. Number :
(Pages: 1)
Fifth Semester
COM5P03 APPLICATION OF C PROGRAMMING IN BUSINESS- PRACTICAL
Time: 1 ½ Hours Maximum: 80 Marks

1. Write a program to print the days of a week using switch statement including default statement.
2. Write a program to add two numbers using pointers.
3. Write a C program to check whether an input string is a palindrome or not.
4. Write a program to display the multiplication table of 20.
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Q.Code. SET TWO Name :

Reg. Number :
(Pages: 1)
Fifth Semester
COM5P03 APPLICATION OF C PROGRAMMING IN BUSINESS- PRACTICAL
Time: 1 ½ Hours Maximum: 80 Marks

1. Write a C program to check whether input alphabet is a vowel or not using switch statement.
2. Write a program to read 10 numbers and calculate the even sum and odd sum of the numbers
3. Write a c program to perform addition, subtraction, multiplication and division of two numbers
and display the result.
4. Write a program to generate the Fibonacci series of N numbers.
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Q.Code. Name :
Reg. Number :
(Pages: 2)
Fifth Semester
COM5COR22 COMPUTERISED ACCOUNTING
Section A
1. What do you mean by Tally 9?
2. What do you mean by account groups in Tally 9?
3. Write down the procedure for altering a single ledger?
4. What is Voucher in Tally 9?
5. What is the purpose of Ctrl+D in Tally?
6. How can you display Trial balance in Tally 9?
7. What is reverse journal?
8. What is Tally Vault?
9. What is Stock Journal?
10. What is Payroll Unit?
(8 x 1 = 8 marks)
Section B
11. What is attendance sheet?
12. What is auto fill screen? How is it created?
13. What is ratio Analysis?
14. What do you mean by optional vouchers?
15. What do you mean by ODBC?
16. Explain the procedure for taking a back copy of data?
17. How can you enable TDS?
18. What is FBT?
(6 x 2 = 12 marks)
Section C
19. Distinguish between TDS and TCS?.
20. Explain the terms. (i) TIN (ii) Input credit (iii) Regular dealer (iv) Composite dealer
21. How will you alter a Payroll document?
22. Explain the short cut keys during voucher entry/ alteration?
23. What are the advantages of proper inventory management?
24. Explain the screen components of Tally 9?
25. How will you enter transactions in Vouchers?
26. What do you mean by Nett transactions?
(6 x 5 = 30 marks)
Section D
(Answer any TWO questions (ONE each from the TWO bunches), each question carries15
marks)
27. What are the merits of Computerised Accounting?.

OR
28. Write an essay on creating a company in Tally 9?
29. Explain the F12 configuration for Voucher Entry
OR
30. How will you enable Tax calculations in Tally 9?
(2 x 15= 30 marks)
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Q.Code. SET 1 Name :
Reg. Number :
Fifth Semester B.Com. CBCS PROGRAMME DEGREE EXAMINATION
COM5P04 COMPUTERISED ACCOUNTING

Time: 1 1/2 Hours Maximum: 80 Marks
1. Open Spectrum Software Solutions and create the following payheads.
1. Basic Pay 2. HRA @ 20 % of BP 3. DA @ 30 % of BP 4. Conveyance- Fixed 5. Overtime 6.
Variable Pay -Fixed 7. Employees PF @ 12% of BP +DA+HRA 8. Employees ESI @ 1.75 % of
BP +DA+HRA 9. Profession Tax- Flat Rate.
Take logical assumptions if necessary.
2. Create a company Mather Street with assumed details and prepare trading and profit and loss
account and balance sheet as on 31-12-2007. You are given a trial balance and a few adjustments.
Debit Balance Credit balance
Input balance 10,000 Output VAT 15,000
Plant and Machinery 800,000 Capital 10,00,000
Purchases 670,000 Sales 12,82,750
Opening Stock 310,000 Discount received 8,000
Discount allowed 3,500 Sundry Creditors 2,35,000
Bank charges 750
Sundry Debtors 450,000
Salaries 68,000
Wages 100,000
Freight 19,500
Cash in hand 9,000
Rent, rates and taxes 20,000
Advertisements 20,000
Cash at SBT 60,000
25,40,750 25,40,750
Adjustments:
1. Closing stock was valued at Rs.350,000 2. Depreciate Plant and Machinery at 20 %
3. Wages outstanding Rs.10,000 4. Rent pre-paid Rs. 2,000 5. VAT paid to Govt Rs.5,000
Display Day Book with all entries.
Reg. Number :
B.Com. CBCS PROGRAMME DEGREE PRACTICAL EXAMINATION
Fifth Semester
COM5P04 COMPUTERISED ACCOUNTING
Time: 1 1/2 Hours Maximum: 80 Marks
1. Create a company Jaico Ltd with assumed details and prepare trading and profit and loss account
and balance sheet as on 31-12-2015. You are given a trial balance and a few adjustments.
Debit balances Amount Credit balances Amount
Plant and machinery 850,000 Capital 11,15,000
Purchases 700,000 Sales 12,83,000
Opening stock 340,000 Discount received 8,000
Discount allowed 3,500 Sundry creditors 235,000
Bank charges 1,000
Sundry Debtors 450,000
Salaries 68,000
Electricity bill paid 100,000
Carriage inward 19,500
Cash in hand 9,000
Rent, Rates and Taxes 20,000
Advertisements 20,000
Cash at SBT 60,000
26,41,000 26,41,000
1. Closing stock was valued at Rs.400,000 2. Depreciate plant and machinery @ 15 % 3. Salaries
due but not paid Rs.10,000 Advertisement expenses paid in advance RS.5000
2. Open Spectrum Software solutions and create the following attendance vouchers for January
2016.
Date Vijay Vinay Vimal Vivek Venkat Viswan Vasu Vinu
Present Days 10 20 31 31 31 31 31 31
Absent Days
Overtime 10 Hrs 5 Hrs 5 Hrs 15 hrs
(Pages: 5)
Sixth Semester
COM5COR23 APPLIED COST ACCOUNTING
Section A
1. What is Job Order Costing?

2. What is Escalation Clause?
3. What is contribution?
4. What is abnormal gain in process accounting?
5. What is master budget?
6. What is material cost variance?
7. Define standard Costing
8. What is Work certified in contract costing?
9. What is the difference between job and contract costing?
10. What are the major assumptions of Marginal Costing?
(10 x 1 = 10 marks)
Section B
11. What is Economic Batch Quantity?
12. What is normal and abnormal loss in process costing?
13. What ids overhead variance
14. What is budget manual?
15. Mention four industries where batch costing is applied.
16. What is Margin of safety?
17. What is P/V Ratio?
18. What is Zero Base Budgeting?
(6 x 2 = 12marks)
Section C
19. What are the differences between job costing and process costing ?
20. From the following particulars, find out the breakeven point
Variable cost per unit Rs 25, selling price per unit Rs. 40
Fixed expenses Rs 1,50,000
What will be the selling price per unit if the breakeven point is brought down to 7500 units.
21. The expenses budgeted for production of 10,000 units in a factory are furnished below
per unit
Materials 70
Variable overhead 25
Fixed Overhead(Rs. 1,00,000) 20
Variable expenses(Direct) 5
Selling expenses( 10% foxed) 13
Distribution expenses( 20% fixed) 7
Administrative expenses(Rs. 50, 000) 5
Total cost of sales per unit 155
You are required to prepare a budget for the production of 8000 units
22. Calculate material cost variance from the following details
Standard quantity of material for producing one unit of finished product P is Rs 5
per kg. The standard price is Re 6 per kg. During a particular period, 500 units of P
were produced .Actual material consumed was 2700 kg at a cost of 16,200.
23. The demand of an item is uniform at a rate of 25 units p.m. The set up cost is Rs. 30 each
time a production is made. The production cost is Rs. 3 per item and the inventory carrying cost
is 50 paise per unit p.m. If the shortage cist is Rs. 3 per item p.m. determine how often to make
a production run and of what size? Also calculate re-order level.
24. A factory uses a job costing system. The following data are available from the books
at the year ending on 31st March 2007.
Direct Materials 180,0000, Direct Wages 150,0000 Profit t 121,8000
Selling and Distribution Overheads 105,0000, Administrative Overheads84,0000
Factory Overheads 90,0000
Required:
A. Prepare a job cost sheet showing the prime cost, works cost, production cost, cost of
sales and sales value.
B. In the year 2007-08, the factory has received an order for a number of jobs. It is
estimated that the direct materials would be Rs.240,0000 and direct labor would cost
Rs.150,0000. What would be the price for these jobs if the factory intends to earn the
same rate of profit on sales, assuming that the selling and distribution overheads
have gone up by 15%. The factory recovers factory overhead as a percentage of
direct wages and administrative and selling and distribution overhead as a
percentage of works cost, based on the cost rates prevalent in the previous year.
25. X Ltd. manufactures Product A, which yields two by-products B and C. The actual joint
expenses of manufacture for a period were Rs.8, 000.
It was estimated that the profits on each product as a percentage of sales would be 30%, 25%
and 15% respectively. Subsequent expenses were as follows:
Particulars Product A Product B Product C
Materials Rs.100 Rs.75 Rs.25
Direct wages Rs.200 Rs.125 Rs.50
Overheads Rs. 150 Rs.125 Rs.75
Total Rs.450 Rs.325 Rs 150
Sales Rs. 6,000 Rs. 4,000 Rs. 2,500
Prepare a statement showing the apportionment of the joint expenses of manufacture over the
different products. Also presume that selling expenses are apportioned over the products as a
percentage to sales.
26. Differentiate between Standard Costing and Budgetary Control
(6 x 5 = 30marks)
Section D
carries15 marks)
27. The following figures are available from the records of Venus Traders as on 31st March
Particulars 2006 2007
( Figures: In Lakhs of Rs) ( Figures: In Lakhs of Rs)
Sales 150 200
Profits 30 50
Calculate:
a) Profit/Volume ratio and total fixed expenses
b) Break Even Sales
c) Sales required to earn a profit of Rs.90 lakhs
d) Profit/Loss that would arise if the sales were Rs.280 lakhs
OR
28.Present the following information to show to the management: (a) the marginal
product cost and the contribution per unit; (b) the total contribution and profits
resulting from each of the following mixtures:
Product Per Unit (Rs.)
Direct Materials A 10
B 9
Direct Wages A 3
B 2
Fixed Expenses Rs.800
Variable Expenses are allocated to Products as 100% of Direct Wages.
Rs.
Sales Price A 20
B 15
Sales Mixtures:
a) 1000 Units of Product A and 2000 Units of B
b) 1500 Units of Product A and 1500 Units of B
c) 2000 Units of Product A and 1000 Units of B
Also find out the most profitable product mix
29.Product B is obtained after it passes through three distinct processes. The following
information is obtained from the accounts for the week ending on 31st March 2006
Particulars Total Amount Process I Process II Process III
Direct material Rs. 7,542 Rs.2,600 Rs.1,980 Rs 2,962
Direct wages Rs. 9,000 Rs. 2,000 Rs. 3,000 Rs. 4,000
Production overheads Rs.9,000
1,000 units @ Rs. 3 each were introduced in Process I. There was no stock of
materials or work in progress at the beginning or at the end of the period. The output
of each process passes direct to next process and finally to finished store. Production
overheads are recovered on 100% of direct wages.
The following additional data are obtained.
Particulars Output during the week % of normal Value of scrap
loss to input per in unit
Process I 950 units 5% Rs. 2
Process II 840 units 10% Rs. 4
Process III 750 units 15% Rs. 5
Prepare Process Cost Accounts and Abnormal Loss and Abnormal Gain Account.
OR
30. Discuss the nature of contract costing and explain the methods of computing the
Profits in case of an incomplete contract. (2 x15 =30)
Q.Code. Name :
Reg. Number :
(Pages: 2)
Sixth Semester
COM6CBP02 INVESTMENT MANAGEMENT
Section A
1. Define Investment.
2. What is a Futures Contract?
3. What is Technical Analysis?
4. What do you mean by a Portfolio?
5. What is Portfolio Diversification?
6. What is bond yield?
7. What are Financial Assets?
8. What are Swaps?
9. What is Credit Rating?
10. Define Real Estate Investment.
(8 x 1 = 8 marks)
Section B
11. What is Gambling?
12. What is default risk?
13. Differentiate investment from speculation.
14. Write a note on Currency Futures in India.
15. What is Insider Trading?
16. What is an Optimum Portfolio?
17. What is Fundamental Analysis?
18. What are the common investor grievances?
(6 x 2 = 12 marks)
Section C
19. Discuss the features of Derivatives.
20. What are the different types of bonds?
21. State and briefly explain the Efficient Market Hypothesis.
22. What are the sources of financial information?
23. Explain Price Earnings Multiplier approach to equity valuation.
24. Explain the role of stock exchanges in investor protection.
25. Discuss the recent trends in Indian Capital Market.
26. Explain the risks associated with investments.
(6 x 5 = 30 marks)
Section D
27. Describe the Investment Decision Process.

OR
28. (a) A particular share is purchased at Rs 60 in 2012 and disposed off at Rs 70 in 2013
and the dividend received is Rs 5 per share. Calculate the return on investment.
(b) From the following, calculate expected return:
Possible Outcome Probability Rate of Return
1 0.25 10
2 0.50 12
3 0.25 14
29. Explain CAPM.

OR
30. Describe the Tools of Technical Analysis.
(2 x 15= 30 marks)
****************
Q.Code. Name :
Reg. Number :
(Pages: 2)
Sixth Semester
COM6CBPXX ADVERTISING AND SALES PROMOTION
Section A
1. Define Advertising.
2. What is Advertisement Appeal?
3. What do you mean by Sales Promotion?
4. Define Personal Selling.
5. What is Sales Promotion Budget?
6. What is Media Planning in advertising?
7. What is Copy Writing?
8. Define Sales Promotion Mix.
9. What are Sales Objectives?
10. What is a Promotion Campaign?
(8 x 1 = 8 marks)
Section B
11. What do you mean by Advertising Research?
12. What do you mean by advertising ethics?
13. How would you recruit a suitable sales force?
14. State different types of sales persons.
15. Discuss the importance of Personal Selling.
16. State the scope of advertising.
17. What is Copy Testing?
18. What is the effect of Sales Promotion on Brand Equity?
(6 x 2 = 12 marks)
Section C
19. What are the factors influencing Media Selection?
20. Describe the methods of Sales Promotion.
21. State the merits and limitations of advertising.
22. What are the different media for advertising?
23. State the role Advertising Agencies in the present marketing context.
24. What the methods of Training Sales Force?
25. Explain the process of Personal Selling.
26. Describe the different advertising appeals.
(6 x 5 = 30 marks)
Section D
27. Describe the principles of Sales Force Management and Evaluation.

OR
28. What are the methods of measuring advertising effectiveness?
29. Describe the social, economical and legal aspects of advertising.

OR
30. Explain the process of developing an advertising programme.
(2 x 15= 30 marks)
****************
Q. Code. Name :
Reg. Number :
(Pages: 2)
Sixth Semester
COM6CBPXX ORGANISATIONAL BEHAVIOUR
Section A
1. Define Organisational Behaviour.
2. What is Conflict?
3. What is OD?
4. What is win-win?
5. What is an informal group?
6. What is change?
7. What is JIT?
8. State the meaning of Management by Exception.
9. What is TQM?
10. Define Kaizen.
(8 x 1 = 8 marks)
Section B
11. What is Resistance to Change?
12. State the Need for Change.
13. What are the functional aspects of conflict?
14. State the relationship between management and OB.
15. State the significance of OB.
16. What are the strategies of interpersonal conflict?
17. What are the types of groups in an organisation?
18. What is change management?
(6 x 2 = 12 marks)
Section C
19. Explain Organisational Diagnosis.
20. Describe the different models of OB.
21. Discuss the concept and application of Transaction Analysis.
22. What are the challenges and opportunities of OB?
23. State the Theories of Change.
24. Describe the nature of groups in an organisation?
25. Explain the Conflict process.
26. Briefly describe the modern techniques of management.
(6 x 5 = 30 marks)
Section D
27. Describe Johari Window and its application in OB.

OR
28. Explain the different theories of Group Formation.
29. What is Organisational Conflict? Explain the different Conflict Management

Mechanisms.
OR
30. Explain the different contributing discipline to OB.
(2 x 15= 30 marks)
****************
Q.Code. Name :
Reg. Number :
(Pages: 2)
Sixth Semester
COM6COR24 PRACTICAL AUDITING
Section A
1. Define Auditing.
2. What is Audit Notebook?
3. Define Evidence.
4. What is Investigation?
5. What is Routine Checking?
6. Define Negligence.
7. What is Verification?
8. What is Management Audit?
9. What is Internal Check?
10. Define Fraud.
(8 x 1 = 8 marks)
Section B
11. What are Audit Working Papers?
12. What is Performance Audit?
13. What are the disqualifications of an auditor of a company?
14. What is Misfeasance?
15. Write a note on auditor’s liability towards third parties.
16. What re the methods of valuation of assets?
17. What is Internal Control?
18. State the reasons for removal of an auditor.
(6 x 2 = 12 marks)
Section C
19. Write a note on the Scope of Audit Assurance Standards.
20. What are the methods of verification of assets?
21. Describe auditing in EDP environment.
22. What are the qualifications of an auditor?
23. Explain the objectives of Government Audit.
24. What are the considerations before commencing an audit work?
25. State the role of investigation on acquisition of a running business.
26. What are the objectives of Management Audit?
(6 x 5 = 30 marks)
Section D
27. Describe the appointment, rights, duties and liabilities of the auditor of a Company.
OR
28. Explain the types of investigative audit where a fraud is suspected.
29. Discuss the Contents of an Audit Report. Also explain the different types of Audit
Reports.
OR
30. Describe the nature and significance of Cost Audit.
(2 x 15= 30 marks)
****************
Q.Code. Name :
Reg. Number :
(Pages: 2)
Sixth Semester
COM6COR25 Database Management System for Business
Section A
1. What are the two most significant properties of a database?
2. What is meant by the term schema?
3. What is an entity?
4. Define the term “normalization”?
5. What is ODBC?
6. Explain what is meant by the term 4GL?
7. What is meant by two-phase locking?
8. Give a definition of a transaction?
9. What is meant by embedding of SQL commands?
10. What is meant by the term DBMS?
(8 x 1 = 8 marks)
Section B
11. List the database models that provide the bases for database organization.
12. Distinguish between primary key and foreign key?
13. What do you mean by referential integrity?
14. What is a deadlock and how is it caused?
15. Explain the concept of locking and why it is used?
16. What do you mean by SQL?
17. What do you mean by macros and modules in Microsoft Access?
18. What are Queries in Access? What is the use of Summary Query?
(6 x 2 = 12 marks)
Section C
19. Explain the benefits of using indexes?.
20. Distinguish between 1NF, 2NF, and 3 NF.
21. What is meant by the terms lost update and uncommitted dependency problem?
22. Explain the methods used to manage deadlocks?
23. What do you mean by starvation?
24. Explain the term “views” in Microsoft Access.
25. What are the aggregate functions in SQL?
26. What do you mean by data independence?
(6 x 5 = 30 marks)
Section D
(Answer any TWO questions (ONE each from the TWO bunches), each question carries15
marks)
27. What are the different data types in Microsoft Access?.

OR
28. Explain the different types of database relationships.
29. Explain the following terms: (a) Data mining (b) PHP and XML (c) data warehouses
OR
30. What do you mean by Hashing? What are the different hashing techniques?
(2 x 15= 30 marks)
****************
Q.Code. SET 1 Name : Reg. Number :
(Pages: 1)
Sixth Semester
COM6P05 DATABASE MANAGEMENT SYSTEM FOR BUSINESS
Time: Two Hours Maximum: 80 Marks
1. Create a table named Home Appliances with the following fields
a) Products b) Date of sale c) Sales d) Profit
Insert the details of 10 products (20 Marks)
2. Create a summary query displaying
Sum of product wise sale
Average of product wise sale (60 Marks)
Q.Code. SET 2 Name : Reg. Number :

(Pages: 1)
Sixth Semester
COM6P05 DATABASE MANAGEMENT SYSTEM FOR BUSINESS
Time: Two Hours Maximum: 80 Marks
1. Create a Table named Cosmetics with the following fields
a) ProductID b) Product name c) Supplier d) Price.
Insert the details of 5 products including shampoo
Using DELETE Query, delete the product shampoo from the table (40 Marks)
2. Create a Report usinf Wizard to display Product ID, Product name, Price
Create a Query using wizard to display Product ID, Supplier and Price
(40 Marks)
Q.Code. Name :
Reg. Number :
(Pages: 2)
Sixth Semester
COM6COR26 APPLICATION OF VISUAL BASIC IN BUSINESS

Section A
1. What is character data type?
2. What is a title bar?
3. What is a label?
4. What is access key?
5. Explain the mid( ) string function?
6. What is DAO?
7. Expand RAD.
8. What is a form layout window?
9. What do you mean by Boolean data type?
10. What is a slider control?
(8 x 1 = 8 marks)
Section B
11. What is an object browser?
12. What is the use of query in Visual Basic?
13. What is a form in VB?
14. Explain the use of static keyword.
15. Define OLE.
16. Explain the scope of a variable.
17. What are the logical operators available in VB?
18. Write a VB program to find the largest of three numbers.
(6 x 2 = 12marks)
Section C
19. What are local variable and global variables? Explain how they are used with example.
20. Explain the standard features of MDI form in detail? Also explain how to add new child form
in an MDI application.
21. What are events? Explain the different types of events in VB.
22. What is a subroutine in VB? How does it differ from a function in Visual Basic?
23. What is a message box function? Illustrate with an example.
24. Explain IDE in Visual Basic.
25. What is an array? Also state the different types of arrays.
26. Explain the difference between option button and checkbox.
(6x 5 = 30 marks)
Section D
27. What is toolbox in VB? Explain in detail the various intrinsic controls in VB toolbox.
OR
28. Explain the various decision statements and looping statements in VB.
29. Write a program in VB to accept the basic salary of an employee from the user and find out
total salary with DA @ 60% and HRA @ 5% on basic salary. Total salary is subject to a
deduction of 5% of basic pay towards provident fund.
OR
30. Explain the procedure adopted to achieve database connectivity in VB. Also explain adding,
editing and deleting records.
(2 x 15= 30 marks)
****************
Reg. Number :
(Pages: 1)
Sixth Semester
COM6P06 APPLICATION OF VISUAL BASIC IN BUSINESS- PRACTICAL
Answer ALL FOUR questions, each questions carries 20 marks

1. Write a program in VB to input two numbers and find their sum, difference, product, division
and modulus, when the form is loaded.
2. Design a VB application to input a string and check whether the string is palindrome or not.
3. Write a program in VB to accept the basic salary of an employee from the user and find out
total salary with DA @ 40% and HRA @ 10% on basic salary. Total salary is subject to a
deduction of 5% of basic pay towards provident fund and 1% of basic pay towards LIC
premium.
4. Write a VB program to accept values into an array using input box and add the elements into a
list box.
Reg. Number :
(Pages: 1)
Sixth Semester
COM6P06 APPLICATION OF VISUAL BASIC IN BUSINESS- PRACTICAL
Answer ALL FOUR questions, each questions carries 20 marks
1. Write a program in VB to find out the area and perimeter of a rectangle (Area=L x B,
Perimeter=2 x (L+B)
2. Accept 3 marks from students out of 100. Find out the average. If the average >=40 then
display “PASS” otherwise display “FAIL”. Find out the percentage and display the grade.
For Percentage>=80 then grade = “A”
For percentage>=60 and percentage <=79 grade = “B”
For percentage>=40 and percentage <=59 grade =”C”
For percentage< 40 grade =”F”
3. Write a VB program to accept a string as input and print the reverse of the string.
4. Write a VB program to perform 2 X 2 matrix addition.

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POST GRADUATE DEPARTMENT OF COMMERCE

MODEL QUESTION PAPERS

18. State the Properties of Transpose of a matrix.

26. Consider the following matrices:

11. What do you mean by Mistake of Fact?

29. What is Business Law? Explain the essential elements of a contract?

29. Elaborate on the Principles of Insurance.

29. Describe the different motivation theories.

29. The height of father and son are given bellow

11. Write a short note on Contributory’s Liability.

27. Describe the factors influencing consumer buying decisions.

29. Describe the different Pricing Strategies.

Answer ALL FOUR questions, each questions carries 20 marks each

Q.Code. SET TWO Name : Reg. Number :

Answer ALL FOUR questions, each questions carries 20 marks each

27. Describe the Theories of Retail Development.

29. Describe the different E-Payment Systems.

25. State the need for Entrepreneurial training.

27. Describe Project Life Cycle.

29. Briefly describe the different development institutions for Entrepreneurship

Liabilities Rs. Assets Rs.

Total 10000 Total 10000

27. Describe the powers and functions of SEBI.

29. Describe the classification of Financial Markets.

Answer ALL FOUR questions, each questions carries 20 marks each

Q.Code. SET TWO Name : Reg. Number :

Model Question Paper

Answer ALL FOUR questions, each questions carries 20 marks each

27. Discuss the exemptions available in computation of Capital Gains.

27. Explain the different methods of performance appraisal.

29. Describe the managerial and operative functions of HRM.

27. Explain the contents of a research report.

29. Describe the different tools for testing of hypothesis in research.

Answer ALL FOUR questions, each questions carries 20 marks each

Q.Code. SET TWO Name :

Answer ALL FOUR questions, each questions carries 20 marks each

27. What are the merits of Computerised Accounting?.

29. Explain the F12 configuration for Voucher Entry

COM5P04 COMPUTERISED ACCOUNTING

1. What is Job Order Costing?

26. Differentiate between Standard Costing and Budgetary Control

27. Describe the Investment Decision Process.

29. Explain CAPM.

27. Describe the principles of Sales Force Management and Evaluation.

29. Describe the social, economical and legal aspects of advertising.

27. Describe Johari Window and its application in OB.

29. What is Organisational Conflict? Explain the different Conflict Management

27. What are the different data types in Microsoft Access?.

Q.Code. SET 2 Name : Reg. Number :

Time: Three Hours Maximum: 80 Marks

Time: Three Hours Maximum: 80 Marks

Answer ALL FOUR questions, each questions carries 20 marks

Time: Three Hours Maximum: 80 Marks

Answer ALL FOUR questions, each questions carries 20 marks

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