Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) gd© àûZm§Zm g_mZ JwU AmhoV.
1. OJmVrb ghH$mar MidirMr dmT> H$er hmoV Jobr, ho {deX H$am.
qH$dm
ghH$mamMr ì`m»`m gm§JyZ ghH$mamMr AÚ`mdV VËdo ñnîQ> H$am.
2. OnmZ Am{U MrZ _Yrb ghH$ma Midi g{dñVa ñnîQ> H$am.
qH$dm
`w.Eg.E. Am{U pñdS>Z _Yrb ghH$ma Midi g{dñVa ñnîQ> H$am.
3. _hmamîQ´> amÁ` ghH$mar g§ñWm§Mm H$m`Xm, 1960 Mr R>iH$ d¡{eîQ>ço ñnîQ> H$am.
qH$dm
^maVmVrb ñdmV§Í`nyd© Am{U ñdmV§Í`moÎma H$mimVrb ghH$ma MidirMo dU©Z H$am.
4. ^maVmVrb ghH$mar g§ñWm§darb gaH$maMo d¡Ym{ZH$ {Z`§ÌU ñnîQ> H$am.
qH$dm
A{Ib ^maVr` J«m_rU nVnwadR>m nmhUr g{_VrÀ`m {e\$maer ñnîQ> H$am.
5. {Q>nm {bhm (H$moUË`mhr Mma) :
1) ghH$mamMo AW©emñÌ
2) Am§VaamîQ´>r` ghH$mar g§K
3) {_lAW©ì`dñWoVrb ghH$ma
4) OmJ{VH$sH$aU Am{U ghH$ma
5) J«m_rU nV nmhUr
6) _hmamîQ´> amÁ` ghH$mar g§ñWm§Mm H$m`Xm, 1960 Mr C{ÔîQ>ço.
–––––––––––––––––
B/I/10/795
*377021* [3770] – 21
M.Com. (Part – II) (Compulsory) Examination, 2010
BUSINESS FINANCE (Old) (2002 Pattern)
Time : 3 Hours Max. Marks : 100
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) n[a^mfog§~§Yr e§H$m {Z_m©U Pmë`mg B§J«OrVrb àíZn{ÌH$m à_mU^yV _mZÊ`mV
`oB©b.
1. ì`mdgm{`H$ {dÎmnwadR>m åhUOo H$m` ? {d{Îm` `moOZm V`ma H$aVmZm {dMmamV ¿`mdo bmJUmao KQ>H$ ñnîQ>
H$am. 20
qH$dm
gmd©O{ZH$ joÌmgmR>r CnbãY Agbobo {d{dY {d{Îm` _mJ© g{dñVanUo ñnîQ> H$am. 20
3. ^mJ ~mOma åhUOo H$m` ? ^maVmVrb ^mJ ~mOmamMo _hÎd, g§KQ>Z Am{U H$m`} ñnîQ> H$am. 20
qH$dm
nañna {ZYr åhUOo H$m` ? nañna {ZYrMo {d{dY àH$ma g{dñVanUo ñnîQ> H$am. 20
4. _MªQ> ~±H$s§J åhUOo H$m` ? _MªQ> ~±H$aH$Sy>Z {Xë`m OmUmè`m {d{dY godm§Mo g{dñVanUo dU©Z H$am. 20
qH$dm
A) {S>nm°{PQ>ar nÕVrÀ`m H$m`m©Mo dU©Z H$am. 10
A) àH$ën _yë`m§H$Z
~) amoIo-g§J«h ì`dñWmnZ
H$) B©. ~«moqH$J
S>) Xwæ`_ ^m§S>db ~mOmamVrb gh^mJr KQ>H$
B) go~rMr H$m`}
\$) amîQ´>r` ^mJ ~mOma.
–––––––––––––––––
B/I/10/3,325
012 – ]0773[ *0120773*
aV§mn$ê r>Rma_
.ohmA $H`ídmA oUd{>Somg Zíà ©dg )1 : mZMyg
.VohmA UwJ Zm_g mZ§mZûà ©dg )2
ohmA VramYmA ad§m$HVrh¥J m`Á Ufobíd{ yX~q ZXo>NÀd{-_g ? `m$H oOUhå 'Ufobíd{ yX~q ZXo>NÀd{-_g" .1
.mJ§mg rV
md$Hq
? omVa$H ©`m$H oam$Hà me$H mamgK ZyUhå _`Üm_ oM§mZYmg mÎd{ V©JV§A .mJ§mg m`»m`ì rMok§g m` 'mamgK" .1
.ma$H Xed{ $H>QK Yd{d{ oamUa$H dm^à admUaomY e§m^mb ? `m$H oOUhå 'e§m^mb" .2
md$Hq
.ma$H >Qînñ _mUa[n mamUomh adm`mgd`ì mMm` Ua$HrO§wn-nëA U{mA Ua$HrO§wn-V{A .2
.mJ§mg oUam$H rMm`bd{ m`ÀrZn$§H mÚmIE ? oVUom$H am$Hà Yd{d{ 'oM§m`bd{" .3
md$Hq
oç>Qîe{¡d $Hi>R rM§mZYmg Zd{Z m`Àmç>Rdawn-mÎd{ .ma$H >Qînñ mZnë$H§g rh 'oZYmg ZrdZ rMm`Êdawn-mÎd{" .3
.mJm§g
m`Àmnë$Hd{ $H>QK $Ho`Ëà s$H¡nm` ? oVUom$H $H>QK Yd{d{ oamUa$H Vd{m^à mbmUa©mYZ{`ëy_ m`Àmnë$Hd{ .4
? ohmA VY{§~§g oam$Hà me$H remUa©mYZ{-`ëy_
md$Hq
? mg$H miJod omV mjonmamhd`ì rXoaI ? `m$H oOUhå amhd`ì 'mMm`>Ån-o>Sm^" .4
: mhb{ oUn>Q{ ad|mhomX rhm`ËUom$H s$H¡nbrbmI .5
oç>Qîe{¡d rMmUadd{ ZÝnËC némà )A
oç>Qîe{¡d rMmÌnU$F Om`ì `Ýye )~
mV$H`ídmA rMmUa$HrVy^V{à m`ÀrmÎn§g )$H
m$H_{y^ rMmbd>S§m^ ghmg brY_mgm$Hd{ mV$HOomÚC )>S
.Y§~§g mV_g `r>´QîmaaV§mA )B
–––––––––––––––––
071,6/01/I/B
*3770211* [3770] – 211
M.Com. (Semester – II) Examination, 2010
Group E : Commercial Laws and Practices
Special Paper – III (2008 Pattern)
E-SECURITY AND CYBER LAWS (New)
Time : 3 Hours Max. Marks : 80
1. Enlist the security requirements for e-commerce. Explain various methods and
mechanism. Which can be used for fulfilling security requirements ?
OR
Explain the following :
a) Types of computer crime
b) Computer virus
c) Corporate-E-mail privacy
d) E-security challenges.
2. “The electronic system that supports e-commerce is susceptible to abuse and
failure in many ways”. Do you agree with this statement ? Explain.
OR
Explain in detail the features of software packages popularly used in creating a
website.
3. Elucidate the provisions of Information Technology Act, 2000 relating to
composition, powers, function and procedure of cyber regulation appellate
tribunal.
OR
What is Internet ? Explain the role of Internet service provider.
4. Discuss the cyber crimes (offences) made punishable under ITAct, 2000.
OR
Explain the provisions contained in IT Act, 2000 regarding penalties and adjudication
for damage to computer network and computer system under IT Act, 2000.
P.T.O.
[3770] – 211 *3770211*
–––––––––––––––––
B/I/10/540
*3770212* [3770] – 212
M.Com. (Semester – II) Examination, 2010
Group E : COMMERCIAL LAWS AND PRACTICES
Paper – IV
Laws Relating to Copyrights and Designs
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
OR
2. What is a “Design’ ? Which designs are registerable under the Designs Act, 2000 ?
State the rights of proprietor of a registered design.
OR
OR
3. Define the term ‘New Plant Variety’. Describe the rights of farmers under the
Protection of Plant Varieties and Farmers’ Rights Act, 2001. Also explain the
rights of communities.
P.T.O.
[3770] – 212 -2- *3770212*
_amR>r ê$nm§Va
gyMZm : i) gd© àíZ A{Zdm`© AmhoV.
ii) gd© àíZm§Zm g_mZ JwU AmhoV.
iii) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
3. _mbmMo ^m¡Jmo{bH$ {MÝh H$m`Xm, 1999 _Yrb ^m¡Jmo{bH$ {MÝhmÀ`m Zm|XUrg§X^m©Vrb VaVwXr ñnîQ> H$am.
qH$dm
3. "amonm§Mm Z{dZ Z_wZm' åhUOo H$m` ? amonm§Mo Z_wZo Am{U eoVH$è`m§Mo hH$ g§ajU H$m`Xm, 2001 A§VJ©V
eoVH$è`m§À`m hH$m§Mo dU©Z H$am. `m g§X^m©Vrb g_mOmMo gwÕm hH$ ñnîQ> H$am.
B/I/10/540
*3770216* [3770] – 216
M.Com. (Semester – II) Examination, 2010
(Group – G) ADVANCED BANKING AND FINANCE
Special Paper – IV
Monetary Policy
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
Instructions : 1) All questions are compulsory.
2) Figures to the right indicate full marks.
1. Define Money supply. Explain the approach of RBI regarding measurement of
Money Supply. 15
OR
1. Explain the ‘Money supply and Price Stability’. 15
2. What is Monetary Policy ? Discuss the following objectives of Monetary Policy. 15
i) Exchange Rate Stability
ii) Balanced growth.
OR
2. What is Monetary Policy ? Explain the conflicts among objectives of Monetary
Policy. 15
3. Discuss how far the Qualitative credit controls are effective as a tool of credit
control in a country like India. 15
OR
3. Critically review Monetary Policy of the RBI during last five years. 15
4. Explain the role of the RBI in Industrial Finance. 15
OR
4. Explain the role of the RBI in Rural Credit. 15
5. Write short notes (any two) : 20
a) High Powered Money
b) Generation of Employment
c) Open Market Operations
d) Export credit.
P.T.O.
[3770] – 216 *3770216*
_amR>r ê$nm§Va
1. n¡emÀ`m nwadR>çmMr ì`m»`m Úm. [aPìh© ~±Ho$Mm n¡emÀ`m nwadR>çmÀ`m _mnZmg§X^m©V ÑîQ>rH$moZ ñnîQ> H$am . 15
qH$dm
1. "n¡emMm nwadR>m Am{U _yë` pñWaVm' `m§Mo ñnîQ>rH$aU H$am. 15
2. MbZ{df`H$ YmoaU åhUOo H$m` ? MbZ{df`H$ YmoaUmÀ`m Imbrb C{ÔîQ>m§Mr MMm© H$am. 15
i) {d{Z_` Xa pñWaVm
ii) g§Vw{bV {dH$mg.
qH$dm
2. MbZ{df`H$ YmoaU åhUOo H$m` ? MbZ{df`H$ YmoaUmÀ`m C{ÔîQ>mVrb g§KfmªMo dU©Z H$am. 15
3. ^maVmgma»`m XoemV nV{Z`§ÌUmMo gmYZ åhUyZ JwUmË_H$ nV{Z`§ÌUo {H$VnV n[aUm_H$maH$ R>ê$ eH$VmV
`mMr MMm© H$am. 15
qH$dm
3. ^maVr` [aPìh© ~±Ho$À`m MbZ{df`H$ YmoaUmMm Joë`m nmM dfm©Vrb AmT>mdm ¿`m. 15
B/I/10/3,810
*377023* [3770] – 23
M.Com. (Part – II) Examination, 2010
BUSINESS STATISTICS
(2002 Pattern) (Old) (Compulsory)
Time : 3 Hours Max. Marks : 100
b) Two identical urns contain respectively 3 white and 2 black balls; and 2 white
and 5 black balls. One urn is selected and a ball is drawn from it. What is the
probability that it is black ?
c) If the probability that any person 65 years old will be dead within a year is
0.05. Find the probability that out of 7 such persons, i) exactly one ii) at least
one, will die within a year.
d) If the mean and standard deviation of a Binomial distribution are 6 and 2
respectively. Find the values of the parameters.
e) Define Normal distribution. State any four properties of Normal distribution.
f) Define probability of a event. What are the limitations of classical definition of
probability ?
c) Find the correlation coefficient between the sales and expenses of the following
10 firms. Also interpret your result.
Firm No. 1 2 3 4 5 6 7 8 9 10
Sales (lakhs Rs.) 50 50 52 60 64 65 65 60 60 50
Expenses (lakhs Rs.) 11 13 14 15 14 15 15 14 13 13
Sample No. 1 2 3 4 5 6 7 8 9 10
Sample mean 14.2 13.9 15.5 12.1 14.1 13.2 12.9 13.5 13.1 12.8
Sample range 2.0 2.5 2.8 2.5 3.0 1.9 2.1 3.9 3.1 2.1
Age of Car
2 4 6 8
(in years)
Maintenance cost
10 20 24 30
(Rs. hundred)
[3770] – 23 -4- *377023*
–––––––––––––––––
B/I/10/795
*3770255* [3770] – 255
M.Com. (E-Commerce) (Semester – II) Examination, 2010
205 : KNOWLEDGE MANAGEMENT
Time : 3 Hours Max. Marks : 70
2. What are Multinational corporations ? Explain the factors that contribute for the
growth of MNC’s along with its concept.
OR
2. The concept of MNC’s has changed the nature and scope of International business.
Explain its advantages and disadvantages.
3. What do you mean by Exchange Market in International context ? What are its
determinants ?
OR
3. Explain Indias Foreign Trade policy with respect to its composition and direction.
4. Explain the concept of International Monetary Fund with its objectives and
functions.
OR
4. Why was the World Bank formed ? Explain its objectives and functions.
3. The following details have been extracted from the books of accounts of
M/s. Abhay Enterprises for the year ending 31 st March 2009.
Particulars Amt. (Rs.)
Opening stock of Raw Material 1,88,000
Closing stock of Raw Material 2,00,000
Materials purchased during the year 8,32,000
Direct wages paid 2,38,400
Indirect wages 16,000
Office Salaries 40,000
Carriage Inward 32,000
P.T.O.
[3770] – 263 -2- *3701655*
4. The following is the summary of the expenditure on Job No. 31 upto 31st December 2009.
Particulars Amount
Direct Material Rs. 3,40,000
Direct Wages Rs. 69,000
Stores issued Rs. 38,000
Stores returned Rs. 5,500
Sub-contract cost Rs. 63,000
Plant Rs. 1,20,000
Additional information :
i) The work began during 2009, and the total contract price agreed was
Rs. 8,00,000.
ii) The Architect had certified that 4/5 th of the contract had been completed on
15th Dec. 2009.
iii) Depreciation of the plant upto 15th Dec. 2009 was Rs. 48,000.
iv) Materials at site on 31 st Dec. 2009 was worth Rs. 50,000 and stores
Rs. 4,000.
v) The uncertified work was worth amounting to Rs. 26,000.
vi) Establishment charges are charged at 40% on Direct wages.
vii) It may be presumed that no depreciation on plant is required since 15th Dec. 2009.
You are required to prepare Contract A/c for the Job No. 31 for the period ended
31st December 2009. 16
5. Prepare a Cash Budget for the three months ending March 2010 based on the
following information.
Rs.
Cash at Bank on 1st January 2010 25,000
Monthly salaries and wages (estimated) 10,000
Interest payable February 2010 5,000
[3770] – 263 -4- *3701655*
SECTION – I
Research in Accounting
1. Define the term “Research” and state the nature and importance of Research in
Accounting. 15
OR
1. Explain the various steps involved in the Research Process. 15
SECTION – II
Case Studies in Accounting
4. Comment on the following cases, referring necessary Sections of Income Tax Act
and Case Laws if any - 25
a) Due to Maharashtra Govt.’s pressure The Maha Electric Co. was not able to
collect the enhanced tariff, necessary entries regarding such tariff made in its
books of accounts as the company follows Mercantile system of accounting,
as though the company pleads that this is an hypothetical income, the I.T.O.
claims I.Tax on such income.
b) Shri Bhola borrowed Rs. 50,000 from his friend to purchase Govt. securities,
out of which Rs. 30,000 was lost in transit by theft, he wants to claim this as
an expenditure while filling his ITR, advise.
c) Shri Mogambo’s premises is raided by the department and found huge cash.
The ITO claimed Income Tax, Interest and Penalty thereon but Shri Mogambo
claimed that he has merely possessing the cash and this doesnot indicate that
he is the owner of the cash.
d) The Obama Co. Ltd. claimed a deduction for furnishing of bank guarantee
but the ITO refuses it, as actual payment has not happened.
6. How would you value the inventories per Ton of finished goods from following
details, as per AS-2 ? 25
Materials Cost 10,00,000
Direct Labour Cost 2,00,000
Direct variable production overhead 1,00,000.
Fixed Production charges for the year on normal capacity of one lakh tonnes, is
Rs. 10 crores. 2000 Tonnes of finished goods are in stock at the year end.
–––––––––––––––––
B/I/10/1,340
*377035* [3770] – 35
M.Com. (Part – II) (Optional) Examination, 2010
SECRETARIAL PRACTICE AND COMPANY MANAGEMENT (Paper – IV)
Research Methodology and Case Studies
(2002 Pattern) (Old)
Time : 3 Hours Max. Marks : 100
SECTION – I
Research Methodology
6. lr N>moQ>o `m§Zr ""Mmhÿ B§{S>`m.H$m°_'' `m ZmdmMr do~gmBQ> gwé Ho$br hr do~gmBQ> Xwgè`m EH$m ""Mmhÿ.H$m°_'' `m
Zm_m§{H$V do~gmBQ>er {_iVrOwiVr Amho. lr N>moQ>o `m§Zr CnbãY H$ê$Z {Xboë`m godm ""Mmhÿ.H$m°_'' (dmXr)
`m do~gmBQ>À`m godm§er {_iË`mOwiË`m AmhoV.
""Mmhÿ.H$m°_'' hr do~gmBQ> gwé Ho$boë`m _ogg© ~S>o Am{U H§$nZrZo Agm Xmdm Ho$bm Amho H$s, gZ 2000
nmgyZ hr H§$nZr OmJ{VH$ B§Q>aZoQ> _mÜ`_ åhUyZ H$m_ H$[aV AgyZ ""Mmhÿ.H$m°_'' `m {deof ZmdmZo godm
nwa{dV Amho. `m ZmdmMr Zm|XUr "ZoQ>dH©$ gmoë`weZ BZH$m°nm}aoeZ' H$S>o Ho$br hmoVr ""Mmhÿ'' `m ì`mnmar
{MÝhmÀ`m Zm|XUrgmR>r Ho$bobm AO© ^maVm_Ü`o àb§{~V hmoVm.
_ogg© ~S>o Am{U H§$nZrZo Agmhr Xmdm Ho$bm Amho H$s, g§~§{YV joÌmV ""Mmhÿ'' ho {deof Zmd dmnaUmar, do~
_mJ©X{e©H$m gwé H$aUmar d emoYgodm XoUmar hr n{hbrM H§$nZr Amho. OyZ 2000 _Ü`o `m _mJ©X{e©Ho$bm
""Mmhÿ'' ho Zm§d XoÊ`mV Ambo.
lr N>moQ>o `m§Zr ñdrH$mabobo ""Mmhÿ B§{S>`m.H$m°_'' ho Zmd ""Mmhÿ.H$m°_'' øm à»`mV Zmdmer ~hþVm§er gmå`Vm
Xe©{dUmao Amho. Ago AmT>iyZ Ambo Amho H$s, ""Mmhÿ.H$m°_''Mr godm dmné BpÀN>Umè`m§Zm ""Mmhÿ
B§{S>`m.H$m°_''Mr godm dmnaUo e` Pmbo. åhUyZ Ë`m§Zr (_ogg© ~S>o Am{U H§$nZr) Agm Xmdm Ho$bm H$s,
lr N>moQ>o `m§Mr hr H¥$Vr Aàm_mUrH$nUmMr d "gm`~a A{VH«$_U JwÝhm' (Cyber Squatting) `m gXamV
_moS>Umar Amho.
lr N>moQ>o `m§Mm Agm Xmdm Amho H$s-
1) dmXrÀ`m ì`mnmar {MÝhmMr Zm|XUr ^maVm_Ü`o Pmbobr ZìhVr, Ë`m_yio Zm|XUrH¥$V ì`mnmar {MÝhmMo
Cëb§KZ Ho$ë`m~ÔbMr H$madmB© hmoD$ eH$V Zmhr.
2) à{VdmXr ho dñVy nwa{dV ZgyZ godm nwa{dÊ`mMo H$m_ H$arV Agë`m_yio hñVm§VaUmMo (Passing of)
H¥$Ë` Ë`m§Mo H$Sy>Z KS>bo Ago åhUVm `oUma Zmhr.
3) B§Q>aZoQ> gw{dYm dmnaUmao d dmné BpÀN>Umè`m gd© ì`Vr Vm§{ÌH$ kmZ AgUmè`m d gmja hmoË`m, Ë`m_yio
\$gdo{Jar d g§^«_mbm H$moR>ohr dmd Zmhr.
gm`~a H$m`Xo Am{U _m{hVr d V§ÌkmZ H$m`Úmg§X^m©V njH$mam§Zr Ho$boë`m Xmì`mMr VgoM Ë`m§À`m H$m`Xoera
hH$m§Mr MMm© H$am. 25
–––––––––––––––––
B/I/10/575
*3770413* [3770] – 413
M.Com. (Semester – IV) (Optional) Examination, 2010
CASE STUDIES IN COMMERCIAL LAWS AND PRACTICES
(Spl. Paper – VIII)
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 100
3) In case not, who out of the three can apply for the Patent ?
2. Shri S. P. Morgan started using the Mark “Container” as a trade mark for his
freight containers. He spent a huge amount on the advertisement of such freight
containers, so that they become very popular in the market. After ten years, he
applied for registration on the ground that his freight Containers acquired 100%
distinctiveness. The registrar refused registration of the trade mark objecting that
the trade mark was descriptive word directly indicating the nature and character
of the goods of the trader.
Discuss the case with reference to the relevant provisions necessary for the
registration of trade mark and advise Shri S. P. Morgan to defend the registrar’s
objection.
P.T.O.
[3770] – 413 -2- *3770413*
3. Shri Anand wrote a play entitled “Hum Hindustani” in 1983. The play was enacted
in next few years in Delhi and Mumbai. It got good reviews in well-known
newspapers. The play was basically based on the theme of provincialism and its
baneful and divisive effects on the society. A film maker, Mr. Mohan Sehgal
become interested in making a film based on the play. He heard the play from
ShriAnand in his office by giving offer to him. Shri Anand did not receive further
communication from Mr. Sehgal. Thereafter, Mr. Sehgal announced the production
of a film ‘New Delhi’. The picture was released in September 1986. From comments
in the press Shri Anand felt that the film was very much like his play, ‘Hum
Hindustani’. Thereafter, Shri Anand himself saw the picture and felt that the film
was entirely based on his play. He felt that Shri Sehgal had dishonesty imitated
the film and violated his copyright. He therefore moved to the court.
Mr. Sehgal (Relux film) claimed that they had communicated to Shri Anand that
the play might have been all right for the amateur stage but it was too inadequate
for the purpose of making a full length commercial motion picture. The key
argument of Relux Film was that he could not have copyright on the subject or
idea of provincialism. Any one can adopt it in his own way. Relux Film claimed
that the motion picture was quite different from the play ‘Hum Hindustani’ in its
content, spirit and climax. Some similarities could be explained by the fact that
both were based on the idea of provincialism.
Discuss the case in detail in the light of the provisions of the Copyright Law and
advise Shri Anand to take action in the court of law.
4. World Trade Organisation many a time is called by many people as a ‘Wrong
Trade Organisation’. The same feeling was demonstrated by many organisations
particularly labour organisations.
It is said that it is a Wrong Trade Organisation because it involved in itself with
trade which spoilt the environment and promoted unacceptable working conditions
for labourers in the poor countries. It is felt that, World Trade Organisation causes
greater damage to the global environment. The main claim of the demonstration
at Seattle was the World Trade Organisation is not doing anything to ensure that
the products produced in adverse working conditions in different countries do
not enter into the stream of globally traded items. The question is whether it is the
business of World Trade Organisation to do so. Is it that the World Trade
Organisation should get involved itself with the labour and environment aspects
of production and trade ?
*3770413* -3- [3770] – 413
There are some who argue that the effort to involve World Trade Organisation
with labour and environmental aspects of trade and production is actually a part
of larger effort by some developed countries. The obvious reason is that the
poor countries have lower production cost because of cheap labour and not very
high working conditions. This enables the poor countries to lead the global market
over the rich countries.
If both these claims are said to be correct, then World Trade Organisation is
deemed to be influenced and controlled by the wrong people.
Discuss in detail :
1) The basic limitations of World Trade Organisation.
2) To what extent the World Trade Organisation should and can interfere with
the working conditions ?
3) Is it fair to call World Trade Organisation as a Wrong Trade Organisation ?
5. Two parties, Shri Ghanashyam and Shri Radheshyam applied for registration of
trade mark. They were both rivals and used ‘Mathurag Ghee’ and ‘Mathura
Ghee’ trade marks respectively. Shri Radheshyam started using ‘Mathurag Ghee’
after laps of five years from the use of trade mark ‘Mathura Ghee’ which was
used by Shri Ghanashyam. Shri Radheshyam has popularized the trade mark
‘Mathura Ghee’ by investing huge amount on advertisement. The two trade names
were phonetically similar and there was no much difference in pictorials and
monogram i.e. the trade mark of the rivals. The only difference was word ‘G’
registration was granted to neither.
Discuss the case with reference to the provisions of Trade Marks Law and suggest
the plaintiff regarding the use of trade mark.
door and both of them have different keys. One of them is co-incidental with the
key possessed by the other party, since they have agreed on the shape and
notches in the key (public key). However, the other party is not, and none of the
parties knowns exactly, what kind of notches the other key will have. One thing is
sure that the door can only be opened when the four keys are in it. Once both the
parties have locked the keys into the door it is possible to open it and for the
parties to be sure that, they can negotiate through that open door safely without
fear that an outsider might interfere in their business.
Discuss with reference to the authentication of electronic records using digital
signatures. 4
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZm§Zm g_mZ JwU AmhoV.
2) H$moUË`mhr Mma Ho$gogy gmoS>dm.
1. lr g_ra ho A§Vami g§emoYZmVrb EH$ emñÌk AmhoV. Vo Amnë`m ghH$mè`mgmo~V EH$m emñÌr` _wbVËdmMr
MMm© H$arV AgVmV. Ë`m§À`m ghH$mè`m§n¡H$s lr. nr. gr. e_m© `m§Zr Ë`m _wbVËdmMm Adb§~ H$ê$Z Ë`mÀ`m
AmYmao EH$m A§V[aj CnH$aUmMm emoY bmdbm. Ë`m§Mo Xwgao ghH$mar lr. E. Ho$. ^Q> ho gmY{ZH$ AgyZ Ë`m§Zr
Ë`m CnH$aUmÀ`m A§V[aj CÈ>mUmgmR>r `m§ÌrH$ H$m`©nÕVrMo {ZX}eZ Ho$bo Ë`m_wio Ë`m CnH$aUmMo Vo Iao d
àW_ g§emoYH$ AmhoV, Agm Xmdm H$ê$Z noQ>§Q> {_i{dÊ`mgmR>r Ë`m§Zr AO© Ho$bm Amho.
g{dñVa MMm© H$am :
1) noQ>§Q> H$m`ÚmÀ`m noQ>§Q> {_i{dÊ`mgmR>rÀ`m VaVwXt
2) lr. E. Ho$ ^Q> `m§Zm noQ>§Q>gmR>r AO© H$aÊ`mMm A{YH$ma Amho qH$dm Zmhr ?
3) Oa Zgob, Va Ë`m {VKm§n¡H$s noQ>§Q>gmR>r H$moU AO© H$é eHo$b ?
2. lr.Eg.nr._m°aJZ `mZr Amnë`m "^mS>moÌr H§$Q>oZog©' gmR>r "H§$Q>oZog©' `m {MÝhmMm ì`mnmar {MÝh åhUyZ dmna
H$aÊ`mg gwédmV Ho$br Ë`m ì`mnmar {MÝhmÀ`m Om{hamVrda Ë`m§Zr, àM§S> IM© Ho$bm. Ë`m_wio Ë`m {MÝhmbm
~mOmanoR>oV \$ma à{gÕr {_imbr Xhm dfm©Z§Va Ë`m "^mS>moÌr H§$Q>oZog©' bm e§^a Q>Ho$ {^ÝZËdXe©H$ Zm{dÝ`Vm
àmßV Pmë`m_wio Ë`m§Zr Q´>oS> _mH©$g² Zm|XZrgmR>r AO© Ho$bm. VWm{n, ì`mnmar {MÝh ho ñnîQ>rH$aUmË_H$ eãX
AgyZ Vmo eãX ì`mnmè`mÀ`m _mbmMo ñdê$n d JwUd¡{eîQ>ç Xe©{dVmo, `m haH$Vrda {Z~§YH$mZo Ë`m ì`mnar
{MÝhmMr Zm|XZr ZmH$mabr Amho.
`m g§_ñ`oÀ`m g§X^m©Zo ì`mnmar {MÝh Zm|XZr g§~Y§ r Amdí`H$ AgUmè`m VaVwXtMr MMm© H$am, Am{U {Z~§YH$mÀ`m
haH$Vrg à{VdmX H$aÊ`mgmR>r lr.Eg.nr. _m°aJZ `m§Zm _mJ©Xe©Z H$am.
*3770413* -5- [3770] – 413
3. lr AmZ§X `m§Zr 1983 gmbr "h_ {hÝXwñWmZr' hr EH$ ZmQ>rH$m {bhrbr. Ë`mZ§VaÀ`m H$mhr dfm©V Ë`m ZmQ>rHo$Mo
{Xëbr d _w§~B© `oWo à`moJ hmoD$Z Vrbm dV©_mZnÌm_YyZ Mm§Jbo n[ajUmË_H$ ñWmZ àmßV Pmbo _wbV: Vr
ZmQ>rH$m àm§VdmX d Ë`mMo g_mOmdarb A{ZîQ> d {d^mOZmË_H$ n[aUm_ `m {df`mda AmYmabobr hmoVr.
{MÌnQ> {Z_m©Vo lr _mohZ gohJb `m§Zm `m ZmQ>rHo$da {MÌnQ> ~Z{dÝ`mV \$ma ag hmoVm, åhUyZ Ë`m§Zr lr AmZ§X
`m§À`mH$S>o àñVmd R>oD$Z Ë`m§À`m H$m`m©b`mV Vr ZmQ>rH$m EoHy$Z KoVbr. Ë`mnwT>o _mÌ lr AmZ§X `m§Zm lr gohJb
`m§Mo H$Sy>Z H$moUË`mhr àH$maMo g§XoedhZ Pmbo Zmhr. Ë`mZ§Va lr gohJb `m§Zr Amnë`m "Z{d {Xëbr' `m
{MÌnQ>mMr KmofUm Ho$br Am{U Vmo {MÌnQ> gßQ>|~a 1986 gmbr à{gÕ Pmbm dV©_mZnÌmVrb narjUmË_H$
g_mbmoMZmdê$Z lr AmZ§X `m§À`m Ago {ZX}eZmg Ambo H$s, hm {MÌnQ> Amnë`m "h_ {hÝXwñWmZr' `m
ZmQ>rHo$er \$maM AZwê$n Amho Ë`mZ§Va Ë`m§Zr Vmo {MÌnQ> nm{hbm d Ë`m§Mr ImÌr Pmbr H$s g§~§YrV {MÌnQ>
Amnë`m ZmQ>rHo$da nyU©V: AmYmarV Amho. lr gohJb `m§Zr Amnë`m ZmQ>rHo$Mo Aà_m{UH$ nUo AZwH$aU
H$ê$Z à{Vbrnr hH$mMo Cëb§KZ Ho$bo Amho Aer lr AmZ§X `m§Mr ImÌr Pmë`m _wio Ë`m§Zr Ý`m`mb`mV Ymd
KoVbr.
lr gohJb ([abg {\$ë_g²) `mZr Agm à{VdmX Ho$bm H$s, lr AmZ§X `m§Zm Aer H$ënZm XoÊ`mV Ambr
hmoVr H$s, Ë`m§Mr ZmQ>rH$m \$V _Zmoa§OZmgmR>r nwaoer Amho na§Vy Ë`mda g§nyU© ì`mnmar ñdê$nmMm {MÌnQ>
~Z{dÝ`mgmR>r \$ma VmoH$S>r Amho [abg {\$ë_g² Mm _w»` Xmdm Amgm hmoVm H$s, àm§VdmX `m {df`mda qH$dm
H$ënZoda à{VdmXrMm à{Vbrnr hH$ AmgÊ`mMr e`Vm Agy eH$V Zmhr, H$moUrhr Amnë`mnarZo Ë`mMm
pñdH$ma H$ê$ eH$Vmo Ë`m§Zr Amgmhr Xmdm Ho$bm H$s, Mb {MÌnQ> hm "h_ {hÝXwñWmZr'`m ZmQ>rHo$À`m H$WmZH$mMm
Ame` d Ë`mVrb àg§Jm§nojm nyU©V: {^ÝZ Amho, g_mZVoÀ`mÑîQ>rZo ñnîQ>rH$aU Ho$ë`mg ZmQ>rH$m d {MÌnQ> ho
XmoZhr àm§VdmX `m H$ënZoda AmYmarV AmhoV.
g{dñVa MMm© H$am :
1) `m g_ñ`oÀ`m g§X^m©Zo à{Vbrnr hH$ H$m`ÚmÀ`m VaVwXt, d
2) lr AmZ§X `m§Zr Ý`m`mb`rZ H$madmB© H$aÊ`mgmR>r _mJ©Xe©Z H$am.
4. AZoH$ bmoH$ OmJ{VH$ ì`mnma g§KQ>ZoMm CëboI ~hþVoH$ doim "MwH$sMr ì`mnma g§KQ>Zm' (Wrong Trade
Organisation) Agm H$aVmV. hoM _V AZoH$ g§KQ>Zm§Zr {deofV: H$m_Jma g§KQ>Zm§Zr ì`V Ho$bo Amho.
hr MwH$sMr ì`mnma g§KQ>Zm Amho, Ago åhQ>bo OmVo H$maU n`m©daUmMr hmZr H$aUmè`m ì`mnmamMm Ë`m_Ü`o
A§V^m©d Amho Am{U {VZo Jar~ Xoem§_Yrb l{_H$m§gmR>r A`mo½` H$m`© n[apñWVr {Z_m©U Ho$br Amho. Ago
[3770] – 413 -6- *3770413*
_mZbo OmVo H$s, OmJ{VH$ ì`mnma g§KQ>Zm OmJ{VH$$ n`m©daUmbm \$ma _moR>m YmoH$m {Z_m©U H$arV Amho.
{g`mQ>b `oWrb {ZXe©Zm_mJm©Mr ^y{_H$m Aer hmoVr, H$s {d{dY Xoem§_Ü`o à{VHy$i H$m`©n[apñWVrVyZ CËnm{XV
Pmboë`m dñVy§Mm àdoe OmJ{VH$ nmVirda hmoUmè`m dñVy{dH«$sÀ`m àdmhm_Ü`o hmoD$ Z`o, `mgmR>r OmJ{VH$
ì`mnma g§KQ>Zm H$mhrhr H$arV Zmhr. àíZ Agm Amho, H$s ho H$m_ OmJ{VH$ ì`mnma g§KQ>ZoMo Amho H$m` ?
OmJ{VH$ ì`mnma g§KQ>ZZo o CËnmXZ d ì`mnmamer {ZJ{S>V H$m_Jma d n`m©daUmÀ`m àíZm§_Ü`o bj Kmbmdo H$m` ?
H$mhtMm `wpVdmX Agm Amho, H$s OmJ{VH$ ì`mnma g§KQ>Zobm ì`mnma Am{U CËnmXZm§er {ZJ{S>V H$m_Jma d
n`m©daUmÀ`m àíZm§_Ü`o bj KmbÊ`mg ^mJ nmS>Uo, ho dmñVmdH$ nmhVm H$mhr {dH${gV Xoem§À`m ì`mnH$
à`ËZm§Mm EH$ ^mJ Amho. ømMo ñnîQ> H$maU Ago Amho, H$s Jar~ Xoem§_Ü`o ñdñV _Oyar Am{U CÀM XOm©À`m
H$m`©n[apñWVrMm A^md øm§_yio VoWrb CËnmXZmMm IM© A{Ve` H$_r Amho. `m_yio Jar~ Xooem§Zm lr_§V
Xoem§À`m VwbZoZo OmJ{VH$ ~mOmanoR>o_Ü`o AmKmS>r KoUo e` Amho.
ho XmoÝhr `wpVdmX ~amo~a AmhoV Ago åhQ>ë`mg OmJ{VH$ ì`mnma g§KQ>Zoda MwH$sÀ`m bmoH$m§Mm à^md d
{Z`§ÌU Amho, Ago _mZmdo bmJob.
g{dñVa MMm© H$am :
1) OmJ{VH$ ì`mnma g§KQ>ZoÀ`m _wb^yV _`m©Xm;
2) H$m`©n[apñWVrÀ`m g§X^m©V OmJ{VH$ ì`mnma g§KQ>ZoZo {H$VnV hñVjon Ho$bm nm{hOo Am{U H$ê$ eHo$b ?
3) OmJ{VH$ ì`mnma g§KQ>ZoMm CëboI "MwH$sMr ì`mnma g§KQ>Zm' (Wrong Trade Organisation)
Agm H$aUo g§`wpVH$ Amho H$m` ?
5. lr KZem_ Am{U lr amYoem_ `m XmoZ à{VñnYu njm§Zr ì`mnmar {MÝh Zm|XUrgmR>r AO© Ho$bo AmhoV ho XmoZ
à{VñnYu AZwH«$_o "_WwaJ Kr' Am{U "_Wwam Kr' `m ì`mnmar {MÝhm°Mm dmna H$aVmV. lr amYoem_ `m§Zr "_Wwam
Kr' Mm Amnë`m ì`mnmar {MÝhmMm nmM df} dmna Ho$ë`mZ§Va "_WwaJ Kr' `m ì`mnmar {MÝhmMm dmna H$aÊ`mg
gwédmV Ho$br H$s, Oo ì`mnmar {MÝh lr KZem_ `m§Zr dmnabobo hmoVo. lr amYoem_ `m§Zr "_Wwam Kr' `m ì`mnmar
{MÝhmÀ`m Om{hamVrda à§MS> IM© H$ê$Z Ë`mbm à{gÕr {Xbr. XmoZhr à{VñnYvMo ì`mnmar Zmdo CÀMmamZo
gmaIr hmoVr d Ë`m§À`m {MÌmË_H$ d AjamË_H$ AmH¥$Ë`m§_Ü`o \$ma {^ÝZËd ZìhVo. VWm{n, Ë`mÀ`m ZmdmVrb
"J' `m eãXm`mM \$aH$ Agë`m_wio H$moUmÀ`mhr ì`mnmar {MÝhm§Mr Zm|XUr _mÝ` H$aÊ`mV Ambr Zmhr.
Q´>oS> _mH©$g² H$m`ÚmÀ`m VaVwXtÀ`m g§X^m©Zo `m g_ñ`oMr MMm© H$am Am{U à{VdmXrbm ì`mnmar {MÝhmMm dmna
H$aÊ`m g§~§Yr _mJ©Xe©Z H$am.
*3770413* -7- [3770] – 413
6. B-ì`mnma H$amam§JJ©V ñdmjar hr \$V à_mU~Õ nÕVr qH$dm V§Ìmda Adb§~yZ Amho. gXa ñdmjar hr {deof
XadmOm åhUyZ ñnîQ> H$aÊ`mV Ambr AgyZ Vmo XadmOm Mma Mmì`m§À`mÛmao CKS>bm OmD$ eH$Vmo. `m
XadmÁ`mÀ`m XmoZhr ~mOyg àË`oH$s XmoZ Mmì`m bmJVmV Am{U Ë`m XmoZ Mmì`m§n¡H$s EH$ Mmdr EH$ njmÀ`m
_mbH$sMr AgVo. XadmÁ`mÀ`m àË`oH$ ~mOybm XmoZhr nj {^ÝZ-{^ÝZ Mmì`mgmo~V H«$_mZo C^o amhmVmV. XmoZ
njm§n¡H$s EH$m njmÀ`m Vmã`mV `moJm`moJmZo Xwgè`m njmMr Mmdr `oD$ eH$Vo, H$s, Á`m-Ûmao Vo Ë`m MmdrÀ`m
AmH$ma Am{U ImMm g§~§{YV MmdrÀ`m AmhoV, (OZVoMr Mmdr) Ago _mÝ` H$aVmV. na§Vy Xwgè`m AJa AÝ`
H$moUË`mhr njmbm Xwgè`m Mmdrbm H$moUË`m àH$maÀ`m ImMm AmhoV ho _m{hV ZgVo. VWm{n, h _mÌ {ZpíMV
Amho H$s, Omo n`ªV `mo½` Ë`m Mma Mmì`m XadmÁ`mÀ`m Hw$bnmbm bmdë`m OmUma ZmhrV, Vmo n`ªV XadOm
CKS>bm OmUma Zmhr. EH$Xm XmoZhr nj Amn-Amnë`m Mmì`m XadmÁ`mÀ`m Hw$bnmbm bmdyZ Vmo CKS>bm
OmB©b `mMr emídVr Xe©{dVmV, Ë`mZ§Va Vo XadmOm gwa{jV Am{U H$moUË`mhr ^`m{edm` CKS>Ê`mg§~§YrMr
~mobUr H$aVmV, `m àH$maÀ`m Ë`m§À`m ~mobUrÀ`m ì`dgm`mV ~mhç ì`Vrbm hñVjon H$aVm `oB©b.
BboQ´>m°{ZH$ H$mJXnÌm§À`m A{YH¥$VVoÀ`m g§X^m©Zo g§JUH$ ñdmjè`m§Mm Adb§~ H$éZ MMm© H$am.
–––––––––––––––––
B/I/10/1,365
*37705* [3770] – 5
M.Com. (Part – I) Examination, 2010
Gr-B : ADVANCED COST ACCOUNTING AND COST SYSTEMS
Paper – I : Advanced Cost Accounting
(Optional Paper) (2002 Pattern) (Old)
Time : 3 Hours Max. Marks : 80
SECTION – I
2. What is the difference between by-products and Joint Products ? Explain the
methods of distributing joint costs to the by-products. 15
OR
What do you mean by productivity ? Discuss the Technical, Financial and
Operational measures to improve productivity. 15
SECTION – II
4. A manufacturing Co. has three production depts. namely X, Y and Z and two
service depts. S1 and S 2. The following data regarding overheads incurred during
the month of March are provided below. You are requested to calculate Machine
Hour Rate for absorption of overheads for the three production departments,
after making the primary and secondary distribution of overheads. Secondary
distribution is to be made directly and equally to production departments. 13
Rs.
Indirect Materials 5,000
Indirect Labour 7,500
Electric Power 9,000
Insurance 15,000
Depreciation 20,000
Labour Welfare 2,300
X Y Z S1 S2
Direct Materials Rs. 6000 6000 6000 1000 1000
Direct Labour Rs. 6500 6250 6000 3425 500
Machine Hours 2500 2000 1500 – –
HP of Machines 5 4 3 2 1
Value of Assets Rs. 000 15 12.5 10 7.5 5
No. of workers : Direct 27 27 27 12 7
: Indirect 3 3 3 3 3
*37705* -3- [3770] – 5
5. Dadar Transport Pvt Ltd. owns a passanger Bus, which runs according to the
following schedule. 13
a) Dadar to Pune and back on the same day.
Distance covered : 150 kms. one way
Number of days each month : 8 days
Seating capacity occupied : 90%
b) Dadar to Nashik and back on the same day.
Distance covered : 120 kms. one way
Number of days, each month : 10 days
Seating capacity occupied : 85%
c) Dadar to Surat and back on the same day.
Distance covered : 270 kms. one way
Number of days run, each month : 6 days
Seating capacity occupied : 100%
The following are the details regarding expenses and other information of the
Bus.
Rs. Rs. p.m.
Cost of the Bus 12 lakhs Salary of Driver 6000
Road Tax p.a. 15000 Salary of conductor 4000
Permit fee p.m. 3150 Salary of a clerk 2000
Depreciation p.a. 20% Repairs 5000
Insurance p.a. 48000
Lubricant Oil per 100 kms. 100
Diesel required is one litre for 5 kms. and the cost of Diesel is Rs. 30 per litre.
Seating capacity of the Bus is 50.
Passenger Tax is 20% of the fare charged to the passengers. Calculate the Bus
fare to be charged to each passenger, so as to earn a profit of 30% on the fare
charged per km. What should be the fare for a) Dadar to Pune b) Dadar to
Nashik and c) Dadar to Surat, one way ?
[3770] – 5 -4- *37705*
6. The following data is of A Ltd, a manufacturing Co., for the year ended
31 st March 2010 : 14
Your are requested to prepare statements :
a) Showing the results as per costing records.
b) Showing the results as per financial records.
c) To reconcile the two results.
–––––––––––––––––
B/I/10/1,190
*3770201* [3770] – 201
M.Com. (Semester – II) Examination, 2010
FINANCIAL ANALYSIS AND CONTROL
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
1. CAPBUD Limited, Pune wants to purchase a new machine for the Company.
There are three alternative machines available, the details of which are as follows :
Particulars Machine A Machine B Machine C
Cost Rs. 6,00,000 Rs. 5,00,000 Rs. 6,00,000
Life 5 Years 5 Years 5 Years
Year Net profit after depreciation and tax
1st 70,000 10,000 (Loss) 1,50,000
2nd 60,000 30,000 1,00,000
3rd 50,000 50,000 50,000
4 th 60,000 1,00,000 30,000
5 th 70,000 1,50,000 20,000
Depreciation has been charged by straight line method. The Company
expects minimum rate of return at 10% at which the present value of
Rupee one to be received at the end of each year is given below :
Year 1 2 3 4 5
Present Value 0.909 0.826 0.751 0.683 0.621
You are required advise the management which of the alternative machines is
the best on the basis of the following methods appraisal :
a) Pay back method
b) Average return on average investment
c) Net Present Value
d) Profitability Index.
P.T.O.
[3770] – 201 -2- 3770201*
2. The following are the estimated figures procured by Mr. CASBUD for the
period from June 2010 to September 2010 :
MONTHS SALES PURCHASES WAGES FACTORY OFFICE
Overheads Overheads
April (Actual) 4,00,000 1,80,000 60,000 40,000 6,000
May (Actual) 4,50,000 1,70,000 60,000 30,000 4,000
June 3,80,000 1,90,000 54,000 35,000 3,500
July 3,60,000 1,70,000 72,000 40,000 5,000
August 3,80,000 1,60,000 66,000 35,000 6,000
September 4,20,000 2,00,000 54,000 38,000 7,000
October 3,80,000 2,70,000 60,000 42,000 6,500
ADDITIONAL INFORMATION :
a) 20% of the goods are sold on cash basis. 40% of the credit sales are
recovered in the next month while the remaining two months after.
b) 20% of the purchases are made by making an advance payment of one
month, 10% of the purchases are on cash basis while the remaining
purchases are made on 1 month credit.
c) 60% of the wages are paid to skilled workmen on monthly basis while the
remaining wages are paid to unskilled workmen on weekly basis.
d) Factory and Office overheads are fixed to the extent 40 % and 60%
respectively which are paid one month in arrear.
e) Variable overheads are paid in the same month.
f) Advance Income-tax Rs. 60,000/- is to be deposited in the month of June.
Interest on 20,000/-, 12% convertible debentures of Rs.10/- each, issued
2 years back at 20% premium, is due on 1st July and 1st January every year.
g) Balance as on 30 June 2010 was Rs. 60,000/-.
You are required to prepare Cash Budget for the period from 1st June 2010
to 30th September 2010.
OR
2. Define the terms ‘Budget’ and ‘Budgetary Control’. Explain the importance
of an effective budgetary control system in a large manufacturing organization.
Discuss the limitations within which such system is to be implemented.
*3770201* -3- [3770] – 201
3. A) What is cost of capital ? Explain its importance in financial decisions. 8
3. The following particulars are obtained from the cost records of a factory
manufacturing products ‘A’ and ‘B’ :
Particulars Product ‘A’ Product ‘B’
(Rs.) (Rs.)
Selling price 125 150
Material cost @ Rs.5/- per K.G. 50 45
Labour Cost @ Rs.10/- per hour 30 50
Variable Overheads 20 25
Total fixed cost is Rs.50,000/-.
You are required to advise the management as to the most profitable sales mix
with the probable amount of profit in the following circumstances :
A) If the maximum raw material available is 15,000 kg and maximum possible
sale of each product is only 1000 units.
B) If the maximum available labour hours are 5000 and maximum sale of any
product is 1000 units.
[3770] – 201 -4- 3770201*
4. What is ‘Variance Analysis’ ? Explain the various variances and their importance
in the managerial decision making.
OR
4. The cost department of STDCOS LIMITED,Pune has provided you the following
information about the standard material cost of 100 kg of a product and actual
cost of actual output of 500 kg. :
STANDARD ACTUAL
Raw material Quantity Rate Quantity Amount
(K.G.) (Rs.) (K.G.) (Rs.)
AB 30 5.00 140 770.00
BC 40 6.00 220 1,276.00
CD 80 7.00 440 3,300.00
You are required to calculate various material cost variances.
Explain briefly the origin and growth of co-operative movement in the world.
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ Amdí`H$ AmhoV.
2) gd© àíZ§mZm g_mZ JwU AmhoV.
B/I/10/495
[3717]413 -3- [3717] – 413
__________________
B/I/10/
*3770266* [3770] – 266
b) What are the memory management operator ? Explain in detail using C++.
P.T.O.
[3770] – 266 -2- *3770266*
d) Overriden methods in java looks a lot like virtual functions. Explain with e.g..
b) Write a C++ program to read any five real numbers and print the average
using the operator overloading ‘/’.
c) Create two classes dist 1(meter, centimeter) and dist 2(Feet, inches). Accept
two distance from user for respective class and display the sum and difference
as a result.
d) Write a program in Java which accept two strings from user. If string are same
display the message “strings are equal”. Otherwise create two strings and
display the result(Use command line argument).
2 2
3 3 3
4 4 4 4
*3770266* -3- [3770] – 266
b) Class Number
{
int x;
void store(Number num)
{
num.x++;
}
}
class MainNumber
{
public static void main (string args[])
{
Number n = new Number( );
n.x = 10
n.store(n);
System.out.println(n.x);
}
}
–––––––––––––––––
B/I/10/315
*3770* [3770] – 36
OR
OR
OR
P.T.O.
[3770] – 36 -2- *377036*
4. Ratnam co-operative sugar factory is a well established sugar factory in the co-
Director of the sugar factory. Mr. Patil appointed as a M.D. by his father Mr.
office section. This union having 200 members (almost all office staff are union
members), and the other is that of production department workers (almost all
also associated to this union. These two unions separately negotiate with the
management regarding the salary increase and other service conditions. The period
of last agreements with these unions got over in June 2000. There were couple of
rounds of negotiations with both the unions separately, but nothing positive came
out of these discussions. The agreement issue has been pending over for the last
15 months. Internal situation in the sugar factory is not at all conducive and
healthy. The workers of office and production department have already started
showing their ‘anger’ through slogans shouting , gate meeting and go slow tactics.
Very recently, the company secretary Mr. Balasaheb asked by the management to
percentage i.e. from 15% to 8.33%, with immediate effect. Mr. Balasaheb informed
management about effect of the notice and also gave legal reference. Management
did not listen to Mr. Balasaheb and he was compelled to put up notice.
*377036* -3- [3770] – 36
The situation in the sugar factory went out of control and office staff and production
department’s staff started serious agitations. They even started shouting slogans
inside the factory premises during lunch break. Go slow on the plant was made
Questions
5. A co-operative food processing industry has got a number of drivers and many
trucks. One of the truck driver having 25 years faithful service and no blemish
record in the past, drove his vehicle on the wrong side of a National Highway,
struck car and killed three persons. He was also severely injured and was not
In view of the serious conditions of the driver, the industry did not take any
disciplinary action against him at that time. The board of directors and M.D.
supported him and paid him all the sick benefits and hospital costs as per settlement
The expiration of six months period is coming to an end and the driver will not be
able to return to his work within reasonable future. Discuss the following questions
Questions
1) What action should be taken against the driver by the management ? Whether
he should be charge-sheeted and enquiry held or should be simply discharged
as per service rules ?
2) Whether the management was justified in not taking any action against driver
immediately after the accident ?
3) Whether the driver is entitled to claim compensation for accident and injuries
met to him in addition to retiring benefits ?
_amR>r ê$nm§Va
4. ghH$ma joÌmVrb aVZm_ ghH$mar gmIa H$maImZm EH$ Mm§Jbm ghH$mar gmIa H$maImZm Amho. hm (20)
H$maImZm Ah>_XZJa {OëhçmV Amho.lr ào_Zmam`U nmQ>rb ho gmIa H$maImÝ`mMo MoAa_Z AgVmZm
Ë`m§Zr Amnbm VéU _wbJm lr gwaoe nmQ>rb `m§Mr H$m`©H$mar g§MmbH$ åhUyZ {Z`wVr Ho$br.
`m ghH$mar gmIa H$maImÝ`m_Ü`o Zm|XUrH¥$V XmoZ g§KQ>Zm H$m`©aV AmhoV.Ë`mn¡H$s EH$ g§KQ>Zm H$m`m©b`mVrb
H$m_Jmam§Mr AgyZ EHy$U gXñ` 200 AmhoV(H$m`m©b`mVrb Odinmg gd© H$_©Mmar gXñ` AmhoV.), Xwgar
g§KQ>Zm CËnmXZ {d^mJmVrb H$_©Mmè`m§Mr AgyZ Ë`m§Mrhr gXñ` g§»`m 200 Amho(`m {d^mJmVrb Odinmg
gd© H$_©Mmar gXñ` AmhoV).doVZdmT> d BVa godm eVu `m[df`r XmoZhr g§KQ>Zm§Zr ì`dñWmnZm~amo~a ñdV§Ì
`mAJmoXa _mJrb H$ama XmoZhr g§KQ>ZmZr OyZ 2000 _Ü`o Ho$bm hmoVm. XmoZhr g§KQ>Zm§Zr ñdV§ÌnUo MM}À`m
AZoH$ \o$è`m Ho$ë`m na§Vw `m MM}_YyZ H$mhrhr gH$mamË_H$ {ZînÞ Pmbo Zmhr.H$amamMm _wÔm _mJrb 15
CËnmXZ {d^mJmVrb H$_©Mmè`mZr H$maImÝ`mÀ`m àdoeÛmamOdi ~R>H$m§ KoUo, KmofUm XoUo Am{U _§XJVrZo
AJXr A{bH$S>o, ì`dñWmnZmZo H§$nZr g{Md lr ~mimgmho~ `m§Zm gm§{JVbo H$s, H$_©Mmè`m§À`m aOm H$mTy>Z
KoUo, VgoM Ë`m§Mm ~moZg 15 à{VeV dê$Z 8.33 à{VeV H$aÊ`mMo d Ver Zmo{Q>g Vm~S>Vmo~ H$mT>Ê`mg
gm§{JVbo. lr ~mimgmho~ `m§Zr ZmoQ>rgrMm n[aUm_ VgoM H$m`Xoera ~mOw `m{df`r ì`dñWmnZmbm _m{hVr
{Xbr. ì`dñWmnZmZo lr ~mimgmho~ `m§Mo EoHy$Z KoVbo Zmhr d Ë`m§Zm Zmo{Q>g H$mT>Ê`mg ^mJ nmS>bo.
gmIa H$maImÝ`mVrb n[apñWVr {Z`§ÌUm~mhoa Jobr, H$m`m©b` d CËnmXZ {d^mJmVrb H$_©Mmè`m§Zr g§Vmn
ì`V$ H$arV OodUmÀ`m gwQ>r_Ü`o H$maImÝ`mÀ`m AmV KmofUm XoÊ`mg gwédmV Ho$br._§XJVrZo H$m_H$mOm_wio
àíZ
5. ghH$mar AÞ à{H«$`m g§ñWoMo AZoH$ S´> m`ìhg©d >Q´>g AmhoV.Ë`mn¡H$s EH$m S´>m`ìhaMr godm 25 df} Pmbr (20)
AgyZ Vmo {dídmgw Amho VgoM Ë`mModa _mJrb godm/H$m_H$mO H$mimV H$moUVmhr R>nH$m Zmhr, Ë`mZo amï´>r`
_hm_mJm©da COì`m ~mOwZo dmhZ (Q´>H$) MmbdyZ EH$m H$mabm YS>H$ {Xbr, Ë`m_Ü`o VrZ _mUgm§Mm _¥Ë`w
Pmbm.Q´>H$ S´>m`ìha gwÕm J§^ra OI_r Pmbm d Ë`mÀ`m OJÊ`mMr Anojm ZìhVr.
S´>m`ìha Mr n[apñWVr A[Ve` J§^ra Agë`mZo Ë`mdoir g§ñWoZo H$moUË`mhr àH$maMr {eñV^§JmMr H$madmB©
Ho$br Zmhr.g§MmbH$ _§S>i Am{U H$m`©H$mar g§MmbH `m§Zr Ë`mbm nmqR>~m {Xbm. ghm _{hÝ`m n`©V§Mo Ë`mMm
XdmImÝ`mMm IM© d gd© AmOmanUmMo \$m`Xo R>a{dë`mà_mUo XoÊ`mV Ambo. ghm _{h>Ý`mZ§Vahr ^{dî`H$mimV
`mo½` H$mbmdYrn`ªV Vmo naV H$m_mda `ody eH$V ZìhVm. Ho$gMo {díbofU H$ê$Z nwT>rb àíZm§Mr `mo½`
àíZ
1) ì`dñWmnZmZo S´>m`ìha {déÕ H$moUVr H$madmB© H$aUo Amdí`H$ hmoVo ? Ë`mModa JwÝhm XmIb H$ê$Z
Mm¡H$er H$aUo qH$dm godm {Z`_mà_mUo H$m_mdê$Z H$_r H$aUo Amdí`H$ hmoVo H$m` ?
2) AnKmV Pmë`mZ§Va Vm~S>>Vmo~ ì`dñWmnZmZo Ë`mMo {déÕ H$madmB© Z H$aÊ`mMo `mo½` hmoVo qH$dm Zmhr ?
3) godm{Zd¥Îmr bm^m~amo~a S´>m`ìhabm AnKmVmMr ZwH$gmZ ^anmB© {_iÊ`mgmR>r Ë`mZo _mJUr H$aUo `mo½`
Amho qH$dm Zmhr ?
–––––––––––––––––
*3770405* [3770] – 405
M.Com. (Semester – IV) Examination, 2010
ADVANCED ACCOUNTING AND TAXATION (Optional)
(Special Paper – VIII)
Case Studies in Accounting (New)
(2008 Pattern)
Time : 3 Hours Max. Marks : 100
1. Comment on the following cases, referring necessary sections of relevant law, case
laws and any other supporting evidence and calculations, if any. 25
a) The Zig Zag Computers Ltd. in calculating book profit excluded its capital gain
as it is not taxable but the ITO wanted to include it in its total income.
b) Mr. Superman paid entire rent of Rs. 1.5 crore as a lease of Goldmine for 25
years and debited to the profit and loss account for the year ended 31-03-2010
and claimed it as an expenditure in his ITR.
c) It is argued by the company that it need not provide depreciation on those assets
for which no rates have been prescribed under Companies Act, 1956. The AS-6
issued by the ICAI, states that depreciation should be provided on all depreciable
assets.
d) An auditor determines the Computed Upper Deviation Rate in a sample @ 6%.
His Tolerable Deviation Rate is 5%. He decides not to rely on the particular
internal control.
e) The e-bay. com Ltd. a reputed company in the field wants to sell its business but
cannot decide on the valuation of goodwill. The company consultant advises to
compute the goodwill by capitalising the adjusted profit for last 3 years. The
capital employed in the company is Rs. 12,48,00,000. The profit before charging
interest on capital @ 6% for 2007 was Rs. 54,16,000, for 2008 Rs. 1,00,48,000,
for 2009 was Rs. 97,60,000 and for 2010 Rs. 64,96,000. Please advise the
company how to arrive at current value of goodwill ?
P.T.O.
[3770] – 405 -2- *3770405*
a) As a part of a tax raid on your client, the authorities wish to seize all documents
and papers in your audit file relating to the client.
b) In above case the authorities ask you certain questions regarding the affairs of
your client.
c) In above case, apart from the files of your client, the authorities also, wish to
seize certain other documents relating to other clients not mentioned in the search
warrant.
d) During the course of audit of a company, you find that a sister concern has
indulged in massive tax frauds with the active involvement of the managing
director of the company. However the company itself has not committed any
fraud. Your partner advises you to communicate your findings to the I. Tax
authorities.
3. Comment on the following cases, referring necessary sections of I. Tax Act, 1961
and case laws, if any. 25
b) As Mr. Shahrukh didn’t reply the letter claiming the payment of Tax, the ITO
declared him as defaulter.
c) Shri Chidambaram changed his accounting method in last financial year but the
ITO refused to accept the same as no approval received by him from the
department.
d) Mr. Jitendra owning a residential property at Delhi where in his sister -in-law
resides. He, due to his employment resides in rented house in Mumbai. He
claims the Delhi property as self occupied but ITO refuses to accept his claim.
*3770405* -3- [3770] – 405
4. You desire to invest Rs. 33 lakhs in equity shares in a Public Ltd. Company. You
want to know the fair value of shares and number of shares to be purchased. The
company’s record shows the following :
Paid up Share Capital - 5,50,000, 6% pref. shares of Rs. 100 each and 35,00,000
equity shares of Rs. 10 each.
Average net profit of the business is Rs. 75,00,000. Expected normal yield is 8% in
case of such equity shares. The net assets on revaluation are worth Rs. 70,00,000
more than the amount at which they are stated in the books. Goodwill, if there is
any, is to be calculated at 5 years purchases of the super profit without giving
consideration to I.Tax. 25
5. Stock Company has 100 switch boards in stock at the Balance sheet date on
31st March, 2010. The switch boards are valued at net realisable value since
their cost of manufacturing is very high. Of the 100 switch boards, 60 were
sold @ Rs. 5,000 each before signing accounts. 40 switch boards were in stock at
the date of signing accounts when the sale price was estimated @ Rs. 4,500. Of 40
switch boards, 20 were under contract @ Rs. 4,000 each and other 20 were to be
sold in the following month when the price is expected to be @ Rs. 4,800 each.
Determine the value of stock as on 31st March, 2010. 25
______________
B/I/10/2,205
*3770412* [3770] – 412
M.Com. (Semester – IV) Examination, 2010
Group – E : COMMERCIAL LAWS AND PRACTICES (Special Paper –
VII)
Recent Advances in Commercial Laws and Practices
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
1. Explain the following terms in detail, which fall under Information Technology
Act, 2002. 16
A) E-Governance
B) Adjudication
C) Cyber Regulation
OR
1. What do you mean by “Right to Information” ? What are the duties of Public
Information Officer ? 16
3. Explain the powers and functions of Security and Exchange Board of India. 16
OR
B) Explain the need and objectives of Debt Recovery Act, 1993. P.T.O.
8
[3770] – 412 -2- *3770412*
4. What are the penalties for failure and default in inside trading and Non-disclosure
of Acquisition of shares ? 16
OR
4. A) Explain the procedure of tribunals under Debt Recovery Act 1993. 8
B) Write a detail note on Establishment of Tribunal. 8
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) gd© àíZmZm§ g_mZ JwU AmhoV. COdrH$S>rb A§H$ JwU Xe©{dVmV.
3) àíZm§À`m AW© ñnï>VogmR>r B§J«Or àíZn{ÌH$m J«mø Yabr OmB©b.
1. _m{hVr V§ÌkmZ H$m`Xm 2002 Ë`m_Ü`o A§V^©yV Agboë`m Imbrb g§H$ënZm ñnï> H$am. 16
A) B©-àemgZ.
~) {ZdmS>m.
H$) gm`~a {Z`_Z.
qH$dm
1. _m{hVrMm A{YH$ma åhUOo H$m` ? gmd©O{ZH$ _m{hVr A{YH$mè`mMr H$V©ì`o ñnï> H$am. 16
2. Imbrb g§H$ënZm {deX H$am. 16
A) gyMrH$aU H$ama.
~) BÀN>mnÌ R>od.
H$) H§$nUr H$m`Úm Imbrb H$m`Úo{ea H$mJXnÌo.
qH$dm
*3770412* -3- [3770] – 412
––––––––––––––––
B/I/10/1,380
*3770418* [3770] – 418
M.Com. (Semester – IV) Examination, 2010
Group H: ADVANCED MARKETING
Paper VII : Recent Advances in Marketing
(New) (2008 Pattern)
1. Trace the evolution and growth of strategic marketing management. Bring out the
importance of strategic marketing management.
OR
OR
2. Write an elaborate note comparing the Indian Retail scenario with the Global
retail scenario.
OR
3. Define Supply Chain Management. Elaborate upon the components and bring
out their interdependencies.
OR
4. What do you understand by customer satisfaction ? Bring out the role of services
in contributing to customer satisfaction, in a manufacturing Industry.
_amR>r ê$nm§Va
gyMZm : 1 ) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2 ) gd© àíZm§gmR>r g_mZ JwU Amho.
1. YmoaUmË_H$ {dnUZ ì`dñWmnZmMr dmT> d _yë`_mnZ gm§JyZ Ë`mMo _hËd ñnîQ H$am.>
qH$dm
EH$mpË_H$ {dnUZ g§XoedhZ åhUOo H$m` ? EH$mpË_H$ {dnUZ g§XoedhZmMr à{H«$`m ñnîQ H$am.>
2. {H$aH$moi {dH«r ì`dgm` `mda WmoS>`mV {Qn {bhm.
qH$dm>
OmJ{VH ${H$aH$moi$ ì`dgm` Am{U ^maVmVrb {H$aH$moi ì`dgm` `mg§~Yr VwbZmË_H$ MMm© H$am.
3. nwadR>m {dVaU gmIir ì`dñWmnZmMr ì`m»`m gm§Jm. nwadR>m {dVaU gmIir ì`dñWmnZmMo KQ>H$ {deX
H$ê$Z Ë`m§À`mVrb nañnamdb§{~Ëd qH$dm nañnag§~Y ñnîQ> H$am.
qH$dm
EH$m{Ë_H$ {dnUZ {dVaU _mJ© åhUOo H$m` ? ho gm§JyZ g_mV§a, CÜd© Am{U ~hþ{dY {dVaU _mJ© {dnUZ
nÜXVtMo dU©Z H$am.
*3770418* -3- [3770] – 418
4. Am¡Úmo{JH$$ ~mOmanoR> Am{U Cn^moH$Ë`m§Mr ~mOmanoR> `m g§X^m©V J«mhH$ g§~Y ì`dñWmnZ H$aVm§Zm H$moUVr
V§Ìo dmnabr OmVmV, Ë`mMr VwbZmË_H$ MMm© H$am.
qH$dm
J«mhH$ g_mYmZ `m g§koMm AW© gm§JyZ, J«mhH$m§Zm g_mYmZ XoÊ`mgmR>r CYmoJ g§ñWoZo H$moUË`m godm àXmZ Ho$ë`m
nm{hOo, Vo {deX H$am.
5. Imbrbn¡H$s H$mooUË`mhr Mmada WmoS>`mV {Q>>nm {bhm :
1) YmoaUmË_H$ {ZdS>
2) EH$mpË_H$ {dnUZ g§XoedhZmMo KQ>H$
3) {dVaU gmIi`m_Yrb AS>Wio
4>) {H$aH$moi ì`dgm`mVrb ì`mnmar à{V{ZYr
5) gaH$mar godm
6) gm§p»`H$s VËdmdarb {dnUZ
___________
B/I/10/1,675
*3770404* [3770] – 404
M.Com. (Semester – IV) Examination, 2010
Gr.A : ADVANCED ACCOUNTING AND TAXATION
(Optional) (Paper – VII) (2008 Pattern) (New)
Recent Advances in Accounting, Taxation and Auditing
Time : 3 Hours Max. Marks : 100
2. What is GST ? Explain the salient features of the proposed GST Model in India. 20
OR
Explain :
a) Accounting for Intellectual Property Rights. 10
b) Human Resource Accounting. 10
3. Explain in brief : 20
a) Social Audit
b) Quality Audit.
What do you mean by Forensic Accounting ? Explain its need and role. What
activities are usually carried out by Forensic Accountants ? 20
P.T.O.
[3770] – 404 *3770404
c) Creative Accounting
f) Environmental Accounting
g) Responsibility Accounting.
————————
B/I/10/3,715
*37701* [3770] – 1
2. The following are the Balance Sheets of CASHFLOW Limited, Pune, prepared
as on 31st March 2008 and 31 st March 2009.
Additional Information :
a) 80% of the total sales are on credit basis which can be recovered within
2 months.
b) 20% of the purchases are made by making an advance payment of one month,
10% of the purchases are on cash basis while the remaining purchases are
made on 2 months credit.
c) 70% of the wages are paid to skilled workmen on monthly basis while the
remaining wages are paid to unskilled workmen on weekly basis.
d) Factory overheads are 50% of the total wages and are to be paid with 15 days
in arrear.
e) Office overheads are 40% of the factory overheads and are to be paid in the
same month.
f) Advance Income-tax Rs. 40,000/- is to be deposited in the month of July.
g) Balance as on 31st May 2010 was Rs. 1,00,000/-.
You are required to prepare Cash Budget for the period from June 2010 to
September 2010.
OR
3. A) What is Cost of Capital ? Explain its importance in financial decisions. 10
You are required to advise the management as to the best alternative for the
Company. 10
[3770] – 1 -4- *37701*
4. Mac Limited, Pune wants to purchase a new machine for the Company. There
are two alternative machines available, the details of which are as follows :
Particulars Machine A Machine B
Cost (Rs.) 8,00,000 6,00,000
Life 5 Years 4 Years
B/I/10/4,245
*377010* [3770] – 10
M.Com. (Part – I) Examination, 2010
Gr. – D : BUSINESS ADMINISTRATION
Paper – II : Financial Management (Optional)
(2002 Pattern) (Old)
Time : 3 Hours Max. Marks : 100
2. What do you mean by cost of capital ? Describe its uses in financial decision
making.
OR
What do you mean by the term “working capital” ? State the factors determining
the working capital requirement of any organisation.
3. What are the causes of business expansion ? State the various sources of funds
for business expansion.
OR
Explain the factors affecting the market value of shares.
4. Explain the symptoms of a sick unit. How a sick unit can be revived ?
OR
Discuss the objectives and importance of – “Human Resource Accounting”.
_amR>r ê$nm§Va
gyMZm : gd© àíZ A{Zdm`© AmhoV d gd© àíZm§Zm g_mZ JwU AmhoV.
1. {dÎmr` ì`dñWmnZ åhUOo H$m` ? {dÎmr` ì`dñWmnZmMo ñdê$n, ì`mpßV Am{U H$m`© ñnîQ> H$am.
qH$dm
{dÎmr` ì`dñWmnZmV {dÎmr` ì`dñWmnH$mMr ^y{_H$m ñnîQ> VgoM Ë`mÀ`m g_moa AgUmar AmìhmZo d g§Yr
ñnîQ> H$am.
2. ^m§S>db n[aì`` åhUOo H$m` ? ^m§S>db n[aì``mMo Am{W©H$ {ZU©`mVrb _hËd ñnîQ> H$am.
qH$dm
IoiVo ^m§S>db åhUOo H$m` ? ì`mdgm`mVrb IoiË`m ^m§S>dbmMr JaO R>a{dUmao KQ>H$ gm§Jm.
3. ì`dgm` {dñVmamMr H$maUo H$moUVr ? ì`dgm` {dñVmamgmR>r Amdí`H$ AgUmè`m {ZYrMo {d{dY _mJ© gm§Jm.
qH$dm
^mJm§À`m ~mOma_wë`mda n[aUm_ H$aUmè`m KQ>H$m§Mr MMm© H$am.
4. AmOmar CÚmoJmMr bjUo H$moUVr ? AmOmar CÚmoJ nwZOudrV H$go hmooD$ eH$Vrb Vo ñnîQ> H$am.
qH$dm
_mZd gmYZ boIm§H$ZmMr (Human Resource Accounting) C{ÔîQ>ço d _hËd gm§Jm.
5. {Q>nm {bhm (H$moUË`mhr XmoZ) :
A) ì`dgm`mMo EH${ÌH$aU (Business combination)
~) MbZdmT> boIm§H$ZmMo _hÎd
H$) naH$s` MbZ ~mOma (Foreign Exchange Market)
S>) ewÝ`mYmarV AW© g§H$ën (Zero Base Budgeting)
__________________
B/I/10/1,405
*377011* [3770] – 11
2. What is supply chain management ? State the goals, functions and benefits of
supply chain management.
OR
Write notes on :
a) Carriage of goods
b) Time and place of Despatch of Data Messages.
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
2. nwadR>m gmIir ì`dñWmnZ H$m` Amho ? nwadR>m gmIir ì`dñWmnZmMr C{ÔîQ>ço, H$m`} d \$m`Xo gm§Jm.
qH$dm
B©. H$m°_g©_Yrb Imbrb g§km CXmhaUmgh ñnîQ> H$am :
A) ~r 2 ~r
~) ~r 2 gr
*377011* -3- [3770] – 11
4. _m{hVr V§ÌkmZ H$m`Xm, 2002 AÝd`o JyÝho d emñVr g§X^m©Vrb VaVyXr ñnîQ> H$am.
qH$dm
Q>rnm {bhm :
A) _mbmMr dmhVyH$
~) S>mQ>m g§Xoe nmR>{dÊ`mMr doi d {R>H$mU.
1. Explain the concept and nature of the ‘Intellectual Property’. How does it differ
from other kinds of properties ?
OR
2. Who may apply for ‘Patent’ ? State the provisions for application for ‘Patent’.
OR
OR
OR
4. Discuss nature of offences and penalties under the Trade Mark Act, 1999.
P.T.O.
[3770] – 12 -2- *377012*
4. “The policies of the government and the practices followed by sugar co-operatives
have created many problems” – Explain.
OR
Evaluate the performance of co-operative housing societies in India.
P.T.O.
[3770] – 14 -2- *377014*
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
1. ghH$mamMr g§H$ënZm ñnîQ> H$am. ghH$mar ì`dñWmnZmMr VÎdo H$moUVr AmhoV ?
qH$dm
""ghH$mar g§ñWm§Mo ApñVËd ì`mdgm`rH$aUmda Adb§~yZ Amho'' - ñnîQ> H$am.
2. ghH$mar g§KQ>ZoVrb g§XoedhZ Am{U ZoV¥ÎdmMr ^y{_H$m ñnîQ> H$am.
qH$dm
ghH$mar {ejU Am{U à{ejUmMr JaO Am{U Ë`mg§X^m©Vrb g_ñ`m ñnîQ> H$am.
3. ghH$mar ì`dgm`mÀ`m H$m_{JarMo _yë`_mnZ H$aÊ`mgmR>r dmnaë`m OmUmè`m {d{dY {ZX}eH$m§Mr MMm© H$am.
qH$dm
^maVmVrb ghH$mar {dnUZ g§ñWm§À`m ^y{_H$m§Mo _yë`_mnZ H$am.
4. ""emgH$s` YmoaUo Am{U ghH$mar gmIa H$maImÝ`m§Zr Adb§{~boë`m ì`dhma nÕVr_wbo AZoH$ àíZ {Z_m©U
Pmbobo AmhoV'' - ñnîQ> H$am.
qH$dm
^maVmVrb ghH$mar J¥h{Z_m©U g§ñWm§À`m H$m_{JarMo _yë`_mnZ H$am.
5. WmoS>`mV Q>rnm {bhm (H$moUË`mhr XmoZ) :
A) ghH$mar A§Ho$jU
~) ghH$mar ì`dgm`m§À`m gm_m{OH$ O~m~Xmè`m
H$) ghH$mar ì`dgm`mVrb Am¡Úmo{JH$ g§~§Y
S>) ghH$mamVrb g§MmbH$m§Mr ^y{_H$m.
———————
B/I/10/790
*377015* [3770] – 15
M.Com. (Part – I) (Optional) Examination, 2010
Group G : ADVANCED BANKING AND FINANCE (Paper – I)
Law and Practice of Banking
(2002 Pattern) (Old)
1. Explain the functions of the R.B.I. as spelt out in the RBI Act, 1934 with reference
to
a) Banker to the Government
b) Banker’s Bank
2. State and explain any five provisions of the Foreign Exchange Management Act,
1999.
OR
3. Who is a paying banker ? Explain the precautions a paying banker needs to take
in case of the following :
a) Form of the cheque
b) Date of the cheque
c) Funds of the customer
d) Material alteration and drawer’s signature.
OR
P.T.O.
[3770] – 15 -2- *377015*
3. Who is a collecting banker ? Explain the duties of collecting banker with reference
to the following :
a) Due care and Diligence in the collection of cheques.
b) Serve notice of Dishonour.
c) Collection of bills of exchange.
d) In respect of agent appointed for collection.
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
1. ~±qH$J {Z`_Z H$m`Xm, 1949 À`m Imbrb ~m~tg§X^m©Vrb VaVyXr ñnîQ> H$am.
1) ~±H$m§Mo EH$ÌrH$aU
2) ~±H$m§Mm ì`dgm` Jw§S>miUo.
qH$dm
1. ^maVr` [aPìh© ~±H$ H$m`Xm, 1934 _Ü`o Z_yX Ho$bobr ^maVr` [aPìh© ~±Ho$Mr H$m`} Imbrb _wXçm§Zm
AZwgê$Z ñnîQ> H$am.
A) gaH$maMr ~±H$
~) ~±H$m§Mr ~±H$.
*377015* -3- [3770] – 15
2. naH$s` MbZ ì`dñWmnZ H$m`Xm, 1999 À`m H$moUË`mhr 5 VaVyXr {bhm d ñnîQ> H$am.
qH$dm
2. ^maVr` [aPìh© ~±H$ H$m`Xm, 1934 Mo H$b_ 42 g{dñVa ñnîQ> H$am.
3. àXm`r ~±H$a åhUOo H$moU ? àXm`r ~±H$aZo Amnë`m J«mhH$mMo YZmXoe àXmZ H$aVmZm Ü`md`mMr H$miOr
Imbrb _wXçm§Zm AZwgê$Z ñnîQ> H$am.
A) YZmXoemMo én
~) YZmXoemdarb VmarI
H$) J«mhH$mÀ`m ImË`mVrb aH$_
S>) YZmXoemdarb \o$a\$ma d AmXoeH$mMr ghr.
qH$dm
3. dgwbr ~±H$a åhUOo H$moU ? Imbrb _wXçm§Zm AZwgê$Z dgwbr ~±H$a Mr H$V©ì`o ñnîQ> H$am.
A) YZmXoe dgyb H$aVmZm ¿`md`mMr H$miOr d I~aXmar
~) AZmXamMr Zmo{Q>g XoUo
H$) {d{Z_` nÌmMr dgwbr
S>) dgwbrgmR>r Xbmb Zo_bm Agë`mg.
4. ~±Ho$À`m J«mhH$mMr ì`m»`m Úm. ~±H$ Am{U ~±Ho$Mm J«mhH$ `m XmoYm§_Yrb ZmVo g§~§Y H$moUË`m n[apñWVrV
g§nwîQ>mV `oD$ eH$VmV Vo ñnîQ> H$am.
qH$dm
4. _mb_Îmm Am{U XoUr `m§_Yrb CX²^dUmè`m {d{dY \$maH$Vr ñnîQ> H$am. _mb_Îmm Am{U XoUr `m§_Yrb
\$maH$Vt_wio H$moUVo YmoHo$ CX²^dy eH$VmV ?
5. Q>rnm {bhm (\$V XmoZ) :
A) Ý`m`mb`mÀ`m _ZmB© AmXoemg Agbobo nj
~) àXm`r ~±H$abm Agbobo H$m`Xoera g§ajU
H$) ^m§S>db nwaVonUmMo _hÎd
S>) {ZpîH«$` _mb_ÎmoMo ì`dñWmnZ.
————————
B/I/10/1,115
*377016* [3770] – 16
M.Com. (Part – I) (Optional) Examination, 2010
Group G : ADVANCED BANKING AND FINANCE
(Paper-II) (2002 Pattern) (Old)
Central Banking and Monetary Policy
Time : 3 Hours Max. Marks : 100
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ AmhoV .
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
1. ^maVr` [aPìh© ~±Ho$Zo n¡emMm nwadR>m Am{U VabVm `m§Mr Ho$bobr ì`m»`m ñnîQ> H$am.
qH$dm
1. ^maVmVrb MbZnwadR>`mMr g§aMZm Am{U A{bH$S>rb H$mimVrb àd¥ÎmtMo dU©Z H$am.
2. Imbrbn¡H$s H$moUË`mhr XmoZda Q>rnm {bhm :
A) nañna {ZYr
~) R>odrMm XmIbm
H$) {dÎmr` YmoaUmMr ì`mßVr
S>) MbZ{df`H$ YmoaUmMr C{ÔîQ>o.
3. MbZ{df`H$ YmoaUmMr ì`mßVr Am{U gmYZo ñnîQ> H$am.
qH$dm
3. {ZdS>H$ nV{Z`§ÌU gmYZm§À`m n[aUm_H$maH$VoMr MMm© H$am.
4. MbZr` ì`dñWmnZ åhUOo H$m` ? amIrd {ZYrMo à_mU Am{U Iwë`m ~mOmamVrb IaoXr-{dH«$s `m gmYZm§À`m
ghmæ`mZo Ë`mMr A§_b~OmdUr H$er Ho$br OmVo ?
qH$dm
4. {d{Z_` {Z`§ÌU åhUOo H$m` ? {d{Z_` {Z`§ÌUmÀ`m nÕVr ñnîQ> H$am.
5. {Q>nm {bhm (H$moUË`mhr XmoZ) :
A) ~±H$ nadmZm
~) ~±H$m§Mo EH$sH$aU
H$) {d{Z_` {Z`§ÌUmMr JaO
S>) ì`dñWmnZmda {Z`§ÌU.
__________________
B/I/10/1,195
*3770161* [3770] – 161
M.C.A. (Commerce Faculty) (Semester – I) Examination, 2010
101 : INFORMATION COMMUNICATION TECHNOLOGIES IN
BUSINESS
a) What are different visual aids and audio video tools used communication ? 16
P.T.O.
[3770] – 161 -2- *3770161*
1) Video conferencing
2) Telnet
3) Report writing
4) External communication
5) Mobile communication.
—————————
B/I/10/150
*3770162* [3770] – 162
M.C.A. (Commerce Faculty) (Semester – I) Examination, 2010
102 : SYSTEM ORGANISATION AND MANAGEMENT
c) MIS
e) Strategic planning.
————————
B/I/10/145
*3770163* [3770] – 163
c) void main ( )
{
int i = 0 ;
for (i = 0 ; i < 20 ; i ++)
{
switch (i)
{
case 0 : i + = 5 ;
case 1 : i + = 2 ;
case 2 : i + = 5 ;
default : i + = 4;
break ;
}
printf (“%d”, i) ;
}
}
d) void main ( )
{
int i = 2 ;
twice (i) ;
printf (“%d”, i) ;
}
twice (int i)
{
i = i*2 ;
}
e) void main ( )
{
int i = strlen (“BLUE”) + Strlen (“Purple”) /
strlen (“red”) – strlen (“green”) ;
printf (“%d”, i) ;
}
[3770] – 163 -4- *3770163*
c) Write a C-program to find row sum and column sum of m×n matrix.
d) Write a C-program to accept item-details for 10 items such as, item-no, name
and price. Pass a structure to the function as a parameter which will increase
the price of each item by 10%.
————————
B/I/10/155
*3770164* [3770] – 164
M.C.A. (Commerce Faculty) (Semester – I) Examination, 2010
104 : STATISTICAL AND NUMERICAL METHODS
d) From the following table find the first and second derivative at x = 1.5.
dy
e) Find the solution of = 1 + xy , which passes through (0,1) in the interval
dx
(0, 0.2) by Picard’s method including third approximation (Take h = 0.1).
Year 1 2 3 4 5 6 7 8 9
e) Define normal distribution with mean m and variance σ 2 . Further state the
properties of normal distribution.
*3770164* -3- [3770] – 164
b) Explain the procedure for testing H 0 : σ12 = σ22 against H1 : σ12 ≠ σ22
dy
a) Define y(0.02) and y(0.04) using Euler’s modified method, given that, = x2 + y ,
dx
y(0) = 1. 10
[3770] – 164 -4- *3770164*
5. b) The following data give the sales (Yt) (in thousands) of a company for the
year (t) 1998 to 2005.
Yt 55 87 72 91 75 57 95 70
b) Estimate trend using 10% smoothing constant for the following time series.
t 1 2 3 4 5 6 7 8 9 10
10
Yt 30 36 38 40 40 38 32 28 26 28
———————————
B/I/10/170
*3770165* [3770] – 165
M.C.A. (Commerce Faculty) (Semester – I) Examination, 2010
105 : OPERATING SYSTEMS
Time : 3 Hours Max. Marks : 80
a) Consider the following set of processes with the length of CPU burst time
and arrival time given in milliseconds.
P.T.O.
[3770] – 165 -2- *3770165*
Illustrate the execution of these process using round robin CPU scheduling
algorithms. Also calculate wait time and turn around time of each process and
calculate average waiting time and average turn around time for above situation .
And also draw the Gantt chart. Assume time quantum = 3.
b) Explain in brief “tree structured directory” method of file access.
c) What are advantages and disadvantages of time sharing system ?
d) Explain long term scheduler with diagram.
e) Explain the reader-writer problem. What is the solution for it ?
4. Attempt any four of the following ; 16
a) Consider the following page-reference string
1, 2, 3, 4, 2, 1, 5, 6, 2, 1, 2, 3
how many page faults will occur for following page replacements algorithms,
assuming 3 frames all are initially empty.
→ FIFO
b) Consider the following snapshot of system A, system has 5 processes.
P 0, P 1, P 2, P 3, P 4 and four resources type R1, R 2, R 3, R4.
c) What are the five major activities of an operating system in regard to process
management ?
e) “Virtual memory allows the execution of processes that may not be completely
in memory” Justify.
————————
B/I/10/165
*3770166* [3770] – 166
M.C.A. (Commerce Faculty) (Semester – I) Examination, 2010
106 : SOFTWARE ENGINEERING
Time : 3 Hours Max. Marks : 80
c) Structure chart. 6
Eligibility criteria for university examination for post graduate student is-
1) Maharashtra domicile student should acquire minimum 45% marks in Basic
graduation.
2) Non-Maharashtra domicile student should acquire minimum 55% marks in
Basic graduation.
3) Concession of 5% considered, if student has represented university at national
level in any sports event.
b) What are various types of systems with respect to software Engineering ? Give
examples.
P.T.O.
[3770] – 166 *3770166*
e) Training methods.
____________
B/I/10/155
*37702* [3770] – 2
1. Define the term Management. Explain the nature and principles of management.
OR
1. Write notes on :
a) Mc Gragor’s theory X and Y.
b) Barriers to communication.
2. Write notes on :
a) Advantages of decentralisation.
b) Principles of direction.
3. Write notes on :
a) Objectives of performance appraisal.
b) Importance of merit rating.
P.T.O.
[3770] – 2 -2- *37702*
4. Explain the term “Management of change”. State the reasons for resistance to
change by people.
OR
4. Write notes on :
a) Limitations of control
b) Management of crisis.
OR
5. In a particular factory the work study Engineer from the factory showed excellent
interest and promising competence at the end of the theoretical sessions of
workshop. The management of the firm was also very progressive and the work
study Engineer did not lack any support from the top management. This intelligent
approach to several specific instances of work was also blessed by the workers
approval.
During the project work, however, he undertook the study of a department, which
was managed by a technician holding a position senior to him in the same company.
Blinded by his success in previous instances, the work study engineer not only
failed to consult the senior departmental manager but openly complained to the
top management against his departmental head. Knowing the attitude of the work
study engineer, the departmental manager adopted an antagonistic attitude to
work study and pointed out that further changes made by the work study Engineer’s
ideas unnecessary. Their personal relations, untimely proved to be the biggest
handicap to successful application of work study.
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>m{dUo Amdí`H$ AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
1. ì`dñWmnZmMr ì`m»`m Úm. ì`dñWmnZmMo ñdê$n Am{U VËdo ñnîQ> H$am.
qH$dm
1. {Q>nm {bhm :
A) _°H$Jo«JaMm j d ` {gÕm§V
~) g§XoedhZmVrb AS>Wio.
2. H$m`m©Ë_H$ g§KQ>Zm åhUOo H$m` ? H$m`m©Ë_H$ g§KQ>ZoMo \$m`Xo d VmoQ>o ñnîQ> H$am.
qH$dm
2. {Q>nm {bhm :
A) {dH|$ÐrH$aUmMo \$m`Xo
~) {ZX}eZmMr VËdo.
3. ì`dñWmnZ _m{hVr nÕVr åhUOo H$m` ? ì`dñWmnZ _m{hVr nÕVrMr d¡{eîQ>ço d \$m`Xo gm§Jm.
qH$dm
3. {Q>nm {bhm :
A) H$m`©_yë`_mnZmMr C{ÔîQ>o.
~) JwUdÎmm AZwgmarVoMo _hËd.
4. ""~XbmMo ì`dñWmnZ'' hr g§H$ënZm ñnîQ> H$am. ~Xbmbm bmoH$ H$m {damoY H$aVmV `mMr H$maUo gm§Jm.
qH$dm
4. {Q>nm {bhm :
A) {Z`§ÌUmÀ`m _`m©Xm.
~) g§Kfm©Mo ì`dñWmnZ.
[3770] – 2 -4- *37702*
5. EH$m H$maImÝ`mV MMm©gÌmÀ`m eodQ>r H$m_mÀ`m Aä`mgmÀ`m A{^`§Ë`mZo Aä`mgnyU© éMr d AmdS> ì`V
Ho$br. Ë`mV Ë`mMr {ZnwUVm, CÀMnmÌVm d gImob Aä`mgy d¥Îmr {XgyZ Ambr. H$maImÝ`mMo ì`dñWmnZ hr
àJVrerb AgyZ H$m_mÀ`m Aä`mgmÀ`m A{^`§Ë`mbm CÀM ì`mdñWmnZmMm Zoh_rM nmR>t~m hmoVm. H$m_mÀ`m
AZoH$ Jw§VmJw§VrÀ`m àíZm§À`m gmoS>dUyH$sgmR>r Ë`m§Zr XmI{dboë`m ~wÕr_Îmo_wio Ë`m§Zm H$m_Jmam§Zr hr _mÝ`Vm
{Xbr hmoVr.
Ë`mM H§$nZrVrb EH$m {d^mJmV Ë`m§Zr H$m_mÀ`m Aä`mgmMr `moOZm am~{dÊ`mg KoVbr. `m {d^mJmMm à_wI
Ë`m§À`mnojm godmOoîQ>VZo o darîQ> AgwZ {d^mJà_wI V§Ìk hmoV.o nwduÀ`m `emZo ^mamdboë`m H$m_mÀ`m Aä`mgmÀ`m
A{^`§Ë`mZo {d^mJà_wIm§Mm `m `moOZo~m~V gëbm Z KoVm H$m_mg gwédmV Ho$br. CbQ> CÀM ì`dñWmnZmH$S>o
{d^mJ à_wIm§{df`r VH«$ma Ho$br. {d^mJà_wIm§À`m ho {ZXe©Zmg Amë`mda Ë`m§Zr {damoYr ^y{_H$m KoVbr d
Ago à{VnmXZ Ho$bo H$s H$m_mV ~Xb H$aÊ`mg H$m_mÀ`m Aä`mgmÀ`m A{^`§Ë`mÀ`m H$ënZm AZmdí`H$
AmhoV. H$m_mÀ`mm Aä`mg A`eñdr hmoÊ`mV `m XmoKmVrb _V^oX H$maUr^yV AmhoV, Ago Ceram bjmV
Ambo.
B/I/10/2,415
*3770202* [3770] – 202
1. Define the term ‘Business Research’. Explain its objectives and importance in
Modern Business World.
OR
3. Define Case Study Method. Explain major steps of Case Study Method.
OR
P.T.O.
[3770] – 202 -2- *3770202*
4. What is a ‘Research Topic’ ? What are the various sources of Research topic ?
OR
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ A{Zdm`© AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m© H$[aVm _yi B§J«Or àíZn{ÌH$m nhmdr.
1. "ì`mdgm{`H$ g§emoYZ' `m g§koMr ì`m»`m Úm. Ë`mMr C{ÔîQ>ço gm§JyZ AmYw{ZH$ ì`dgm` OJmV Ë`mMo _hËd
ñnîQ> H$am.
qH$dm
1. A) àH$aU Aä`mg nÕVrMr (case study) ì`dgm` g§emoYZmVrb ^y{_H$m ñnîQ> H$am.
~) ì`mdgm{`H$m _m{hVr g§H$bZmMo {d{dY ñÌmoV gm§Jm.
2. {Q>nm {bhm (H$moUË`mhr Mma) :
A) ì`dgm{`H$ g§emoYZmV BÝQ>aZoQ>Mm dmna
~) Xwæ`_ _m{hVr (secondary data)
H$) àíZmdbrMo àH$ma
S>) gmaUr`ZmMr _ybVËdo
B) ^m§S>db ~mOma
\$) Cn`mo{OV g§emoYZ.
*3770202* -3- [3770] – 202
3. "àH$aU Aä`mg nÕVr' Mr ì`m»`m Úm. àH$aU Aä`mg nÕVrÀ`m {d{dY nm`è`m ñnîQ> H$am.
qH$dm
3. emoY{Z~§Y åhUOo H$m` ? emoY {Z~§YmMm gd©gmYmaU AmamIS>m `mda MMm© H$am.
4. g§emoYZ {df` åhUOo H$m` ? g§emoYZ {df`mMo {d{dY ñÌmoV H$moUVo ?
qH$dm
4. A) AmXe© g§emoYZ AhdmbmMr JwUd¡{eîQ>ço ñnîQ> H$am.
~) àH$ën AhdmbmMo CÔoe gm§Jm.
5. {Q>nm {bhm (H$moUË`mhr Mma) :
A) AZwH«$_m{UHo$Mo _hËd
~) Z_yZm V§Ì
H$) {dH«$s Am{U {dnUZmVrb g§emoYZ g_ñ`m
S>) g§emoYZ AmamIS>m
B©) Jmofdmam
\$) S>oQ>m ~og ì`dñWmnZ àUmbr.
________________
B/I/10/15,565
1. The Balance sheet of A Ltd. and B Ltd. as on 31st March 2010 are as follows :
Balance sheet
shares in A Ltd.
A Ltd. absorbed B Ltd. on the basis of intrinsic value of shares. The purchase
consideration is to be discharged in fully paid equity shares. A sum of Rs. 1,00,000 is
owed by A Ltd. to B Ltd., also included in the stock of A Ltd. is Rs. 1,20,000 goods
supplied by B Ltd. at cost plus 20%.
Give journal entries in the books of B Ltd. and A Ltd. Also show the calculation of
purchase consideration.
OR P.T.O.
[3770] – 203 -2- *3770203*
Balance Sheet
14,39,000
45,42,000 45,42,000
Pass necessary Journal entries in the books of the company. Also prepare Balance
sheet of the company after internal reconstruction.
2. Construction Ltd. is engaged on two contracts A and B during the year. The
following particulars are obtained at the year end (Dec. 31) :
During the period, materials amounting to Rs. 9,000 have been transferred from
contract A to contract B. You are required to show :
3. From the following Trial Balance of Manish Education Society as at 31st March 2010,
prepare an Income and Expenditure Account and a Balance sheet :
Books 70,000
Additions 17,200
20,16,000 20,16,000
The following further information is supplied to enable you to make the necessary
adjustments :
Furniture 5% p.a.
Building 1% p.a.
[3770] – 203 -6- *3770203*
4. a) Mr. Niranjay occupies a room in a three star hotel at Mumbai, he checks in the
hotel at 9.00 p.m. on 15th March 2010. He is to be charged at Rs. 1,500 for
every night spent plus 10% as service charges. Compute the amount payable by
Mr. Niranjay in each of the following circumstances.
i) If he checks out at 10.00 a.m. on 16th March 2010
ii) If he checks out at 6.00 p.m. on 16th March 2010
iii) If he checks out at 6.00 p.m. on 17th March 2010
iv) If he checks out at 8.00 p.m. on 18th March 2010
b) A five star hotel has 350 rooms available for letting out. On a particular day 300
rooms were occupied by 350 guests. Calculate the double occupancy rate.
____________________
B/I/10/
*3770204* [3770] – 204
M.Com. (Semester – II) Examination, 2010
ADVANCED ACCOUNTING AND TAXATION
Special Paper – IV
2) Business Tax Assessment and Planning
(Group – A) (2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
d) Input VAT
e) Merits of VAT
b) Write essay note on "Service Tax Return" under Service Tax Law.
c) Explain the procedure of payment of service tax under Service Tax Law.
3. M/s X Co. a partnership firm of Mr. X, Y and Z which satisfy all the conditions of
Sec. 184 and 40 (b). The income statement of the firm for the year ending
31st March, 2010 is as follows :
Sales 26,00,000
(Half Portion)
Less : Expenses
Other information :
1) Other expenses include Rs. 48,500 not deductible as per Sec. 36 and Sec. 43 B
of Income Tax Law.
2) On Dec. 15, 2009 the firm has paid outstanding sales tax liability of Rs. 2922/-
of the previous year 2008-09. As this amount pertains to the previous year
2007-08 it has not been debited to expenses account.
3) The firm owns a house, the ground floor is used for business purpose. The
first floor is given on rent. Municipal tax is paid on 10th May, 2010.
Find out the net income and tax liability of the firm for the assessment year
2010-11. 16
4. A) Ms. Sania and Mr. Shoab enter into a partnership which is neither registered
nor the partnership deed is prepared. They disclose following details of their
assets, properties and liabilities as on 31st March, 2010.
a) Gold coins and silver sticks Rs. 12 crores.
b) Cash credit against the stock of Gold coins and silver sticks Rs. 5.75
crores.
c) Building and land attached to it Rs. 5 crores (WDV 20% less than above
valuation)
d) Disputed income tax payment Rs. 21 lakhs. Calculate net wealth taxable in
the above case. 6
B) Mr. Udyojak submit following details of his operations for March, 2010.
Calculate VAT payable by him for the year 2009-10.
Rs.
i) Sales (Net) of VAT @ 12.5% 9,84,375/-
ii) Sales (Net) of VAT @ 8% 6,62,400/-
iii) Purchases (Net) of VAT @ 8% 6,25,600/-
iv) Purchases (Net) of VAT @ 12.5% 11,81,250/- 6
[3770] – 204 -4- *3770204*
6. Inorganic Growth Ltd. submits details for the year 2009-10 relevant to the
Assessment year 2010-11. Calculate amount of advance tax payable on respective
due date by the company with your remark. 12
c) Disputed tax liability of Rs. 4,50,000 paid for the previous year 2008-09.
d) Tax deducted at source by us from the bills of our customers of Rs. 2,90,000.
e) Expected turnover Rs. 90 lakhs and Net profit as a percentage of sales 12.25%.
_______________
B/I/10/5,830
*3770204* [3770] – 204
M.Com. (Semester – II) Examination, 2010
ADVANCED ACCOUNTING AND TAXATION
Special Paper – IV
2) Business Tax Assessment and Planning
(Group – A) (2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
d) Input VAT
e) Merits of VAT
b) Write essay note on "Service Tax Return" under Service Tax Law.
c) Explain the procedure of payment of service tax under Service Tax Law.
3. M/s X Co. a partnership firm of Mr. X, Y and Z which satisfy all the conditions of
Sec. 184 and 40 (b). The income statement of the firm for the year ending
31st March, 2010 is as follows :
Sales 26,00,000
(Half Portion)
Less : Expenses
Other information :
1) Other expenses include Rs. 48,500 not deductible as per Sec. 36 and Sec. 43 B
of Income Tax Law.
2) On Dec. 15, 2009 the firm has paid outstanding sales tax liability of Rs. 2922/-
of the previous year 2008-09. As this amount pertains to the previous year
2007-08 it has not been debited to expenses account.
3) The firm owns a house, the ground floor is used for business purpose. The
first floor is given on rent. Municipal tax is paid on 10th May, 2010.
Find out the net income and tax liability of the firm for the assessment year
2010-11. 16
4. A) Ms. Sania and Mr. Shoab enter into a partnership which is neither registered
nor the partnership deed is prepared. They disclose following details of their
assets, properties and liabilities as on 31st March, 2010.
a) Gold coins and silver sticks Rs. 12 crores.
b) Cash credit against the stock of Gold coins and silver sticks Rs. 5.75
crores.
c) Building and land attached to it Rs. 5 crores (WDV 20% less than above
valuation)
d) Disputed income tax payment Rs. 21 lakhs. Calculate net wealth taxable in
the above case. 6
B) Mr. Udyojak submit following details of his operations for March, 2010.
Calculate VAT payable by him for the year 2009-10.
Rs.
i) Sales (Net) of VAT @ 12.5% 9,84,375/-
ii) Sales (Net) of VAT @ 8% 6,62,400/-
iii) Purchases (Net) of VAT @ 8% 6,25,600/-
iv) Purchases (Net) of VAT @ 12.5% 11,81,250/- 6
[3770] – 204 -4- *3770204*
6. Inorganic Growth Ltd. submits details for the year 2009-10 relevant to the
Assessment year 2010-11. Calculate amount of advance tax payable on respective
due date by the company with your remark. 12
c) Disputed tax liability of Rs. 4,50,000 paid for the previous year 2008-09.
d) Tax deducted at source by us from the bills of our customers of Rs. 2,90,000.
e) Expected turnover Rs. 90 lakhs and Net profit as a percentage of sales 12.25%.
_______________
B/I/10/5,830
*3770205* [3770] – 205
SECTION – I
2. Explain the meaning of value chain analysis. What is the difference between
V.C.A. and Management Accounting ? 20
SECTION – II
The cost Accounts for the same period shows that the direct material consumed
was Rs. 12,000.
Factory overhead is recovered at 20% on prime cost. Administration overhead
is recovered at Rs. 6 per unit of production. Selling and Distribution overheads
are recovered at Rs. 9 per unit sold.
Prepare the Profit and Loss Accounts as per both Financial and Cost Accounts.
Reconcile the Profits arrived at by the two methods. 20
5. Calculate Material, Labour and Machine Productivity for the following data for
the month of March 2010.
What is gross material yield ? Calculate the material required per unit of output ?
There are 20 workers working in each shift of 8 hours. Daily two shifts are
worked. One hour is the time allowed for lunch and tea breaks, per shift. On an
average 25 days are worked in a month.
Calculate Labour productivity as units produced per labour hour and the time
taken for production of one unit. If the standard output is 2.5 units per hour,
what is the efficiency of the labour ?
There are 10 machines, which are effectively used for 6 hours per shift. The
machines are used for 24 days only in a month.
Calculate, productivity per machine hour and Machine time per unit manufactured. 20
[3770] – 205 -4- *3770205*
6. A Ltd. purchased three materials X, Y and Z. The quantity purchased was 1000,
2000 and 3000 units respectively. The purchase price was Rs. 4, Rs. 2.5 and
Rs. 2 respectively. Freight is paid at 10% on the value of materials.
Octroi is required to be paid as material X Rs. 350, Material Y Rs. 200 and
Material Z Rs. 240. There is normal loss of 5% on the quantity purchased.
However the units available for production were Material X - 940, Y - 1880 and
Z - 2820.
You are required to calculate rates for issue of each of the material X, Y and Z.
Also calculate the abnormal loss of each material and state how to account for
the abnormal loss of the materials ? 10
————————
B/I/10/3,685
*3770206* [3770] – 206
M.Com. (Semester – II) Examination, 2010
Group – B : ADVANCED COST ACCOUNTING AND COST SYSTEMS
(Special Paper – IV)
Cost Control and Cost System (New)
(2008 Pattern)
Time : 3 Hours Max. Marks : 80
P.T.O.
[3770] – 206 -2- *3770206*
2. Define ‘Cost Reduction’. What are the major areas in which Cost Reduction is
usually possible ? 15
OR
Outline the steps involved in installing a cost system in a manufacturing unit, what
are the essentials of an effective costing system ? 15
a) Value Engineering
d) Cost Control
e) Just-in-time.
B) A company sold in two successive periods 7,000 units and 9,000 units and
has incurred a loss of Rs. 10,000 and earned Rs. 10,000 as profit respectively.
The selling price per unit is Rs. 100. You are required to calculate the P/V
Ratio and the amount of fixed costs. 5
*3770206* -3- [3770] – 206
5. XYZ Co. LTD. has received an enquiry for the supply of 1000 units of steel
chairs. The capacity exists for the manufacture of chairs on company’s unit
No. 3, but a fixed investment of Rs. 4,00,000 and working capital to the extent of
25% of sale value will be required if the job is undertaken. The costs are estimated
as follows :
Raw Materials 11,000 Kgs @ Rs. 10 per Kg
Direct wags 1,000 hours @ Rs. 10 per hour
Variable Overheads
Factory Rs. 15 per labour hour
Selling and distribution Rs. 20,000
Fixed Overheads :
Factory Rs. 10,000
Selling and distribution Rs. 45,000
Prepare a statement showing the price to be fixed under :
a) The total cost method, using i) 30% on the total cost, and ii) 20% on selling.
b) Conversion cost method, 200% conversion cost as profit.
c) Marginal Cost Method, assuming a P/V Ratio of 35%.
d) Return on Investment Method, with an expected return of 20% on capital
employed. 20
———————
B/I/10/3,575
*3770207* [3770] – 207
M.Com. I (Semester – II) Examination, 2010
(Group – C) : BUSINESS PRACTICES AND ENVIRONMENT
Special Paper – III
Modern Business Practices
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
B/I/10/535
*3770208* [3770] – 208
1. “Private and public sector both contributed for industrial growth” - Discuss.
OR
2. Explain the role of ‘Indian Money Market’ and ‘Capital Market’ in financial
environment of business.
OR
3. What do you mean by ‘Poverty’ and ‘Social Injustice’ ? Explain how does it
affects on growth of business.
OR
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ Amdí`H$ AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
1. ""Am¡Úmo{JH$ dmT>r_Ü`o ImOJr Am{U gmd©O{ZH$ `m XmoÝhr joÌm§Mm gh^mJ Amho''. MMm© H$am.
qH$dm
na{H$` V§ÌkmZmMo _hËd {deX H$ê$Z, XoemÀ`m {dH$mgm_Yrb ~hþamîQ´>r` H§$nÝ`m§Mr ^y{_H$m (Role of
MNC) ñnîQ> H$am.
2. ì`dgm`mÀ`m {d{Îm` n`m©daUm§V ^maVr` ZmUo~mOma Am{U ^m§S>db ~mOmamMr ^y{_H$m ñnîQ> H$am.
qH$dm
n`m©daU {díbofUmMo _hËd gm§JyZ n`m©daU {díbofUmMo {d{dY àH$ma ñnîQ> H$am.
3. "Xm[aÐ`' (Poverty) Am{U "gm_m{OH$ AÝ`m`'(Social injustice) åhUOo H$m` ho gm§JyZ Ë`m§Mm
ì`dgm`mÀ`m dmT>rda hmoUmam narUm_ ñnîQ> H$am.
qH$dm
"àmXo{eH$ {df_Vm' åhUOo H$m` ? àmXo{eH$ {df_VoMr H$maUo ñnîQ> H$am.
4. "OmJ{VH$ n`m©daU' åhUOo H$m` ho gm§JyZ Z¡g{J©H$ Am{U gm_m{OH$ KQ>H$m§Mm ì`dgm`mda hmoUmam narUm_
ñnîQ> H$am.
qH$dm
"OmJ{VH$' n`m©daUmMr' ì`m»`m Úm. ì`dgm`mÀ`m ÑîQ>rZo Ë`mMo _hËd ñnîQ> H$am. Ë`mMm OmJ{VH$
ì`mnmamda hmoUmam narUm_ ñnîQ> H$am.
*3770208* -3- [3770] – 208
————————
B/I/10/530
902 – ]0773[ *9020773*
tnemevorpmi rof snoitseggus dna seitluciffid eht nialpxE .’gnitekraM laruR‘ enifeD .1
.’gnitekraM laruR‘ fo
RO
remusnoC‘ fo sevitcejbo dna sdeen eht nialpxE ? ’noitacudE remusnoC‘ si tahW
.’noitacudE
seidemer dna eruliaf eht nialpxE ? ’ygetartS tnempoleveD tcudorP weN‘ si tahW .3
.ygetartS tnempoleveD tcudorP weN fo
RO
fo noitceles rof deredisnoc eb ot srotcaf eht nialpxE .’aideM‘ mret eht enifeD
.’aideM‘
.O.T.P
*9020773* -2- 902 – ]0773[
aV§mn$ê r>Rma_
502,6/01/I/B
*3770214* [3770] – 214
M.Com. (Semester – II) Examination, 2010
Group – F : CO-OPERATION AND RURAL DEVELOPMENT
Special Paper – IV
Management of Co-operative Business
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
P.T.O.
[3770] – 214 *3770214*
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
B/I/10/480
*3770215* [3770] – 215
M.Com. (Semester – II) Examination, 2010
Group – G : ADVANCED BANKING AND FINANCE
Special Paper – III : Law and Practice of Banking
(Banking Practices and Prevention of Money Laundering)
Time : 3 Hours Max. Marks : 80
P.T.O.
[3770] – 215 -2- *3770215*
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ JwU Xe©{dVmV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
1. _Zr bm°S>[a¨J dê$Z Vwåhmbm H$m` AW©~moY hmoVmo ? ^maVr` [aPìh© ~±Ho$À`m {àìhoÝeZ Am°\$ _Zr bm±S>[a¨J
A°Q>, 2002 À`m H$b_ 12 Am{U 15 g§X^m©Vrb _mJ©Xe©H$ VaVyXr ñnîQ> H$am. 15
qH$dm
1. ~±Ho$Mm J«mhH$ åhUOo H$moU ? ~±H$ d Ë`mMm J«mhH$ `m§_Yrb à{V{ZYr-àYmZ Am{U {dídñV-bm^m{YH$mar
g§~§Y ñnîQ> H$am. 15
2. ImVoXmamÀ`m ImË`mg§~§Yr JwßVVm nmiÊ`m g§X^m©V ~±Ho$Mr H$V©ì`o `mdê$Z Vwåhmbm H$m` AW© ~moY hmoVmo ?
~±H$ ImVoXmamÀ`m ImË`m~ÔbMr _m{hVr Ho$ìhm CKS> H$é eH$Vo ? 15
qH$dm
2. "^maVr` nV _m{hVr {d^mJ _`m©{XV' `mMr H$m`} g{dñVa ñnîQ> H$am. 15
3. ~±H$a _mb_Îmm d XoUr `m§_Yrb V\$mdVrg H$moUË`m H$maUmñVd gm_moao OmVmo ? 15
qH$dm
3. ~±Ho$À`m Vmio~§XmV Agboë`m {d{dY _mb_Îmm Am{U XoUr {bhm d ñnîQ> H$am. 15
4. {ZpîH«$` _mb_Îmm `mdê$Z Vwåhmbm H$m` AW© ~moY hmoVmo ? _mb_Îmm {ZpîH«$` hmoUma Zmhr `mÀ`m ImÌrgmR>r
AmnU H$moUVo _mJ© gwMdy eH$Vm ? 15
qH$dm
4. {dbrZrH$aU d g§nmXZ `mdê$Z Vwåhmbm H$m` AW© ~moY hmoVmo ? ^maVr` ~±qH$J joÌmV Pmboë`m H$moUË`mhr
Aem EH$m CXmhaUmMr MMm© H$am. 15
5. Q>rnm {bhm (H$moUVohr XmoZ) : 20
A) ~±H$a d Ë`mMm J«mhH$ `m§_Yrb F$UH$mo-YZH$mo g§~§YmMr d¡{eîQ>ço.
~) ~±qH$J ì`dgm`mV Agboë`m {d{dY Omo{I_m§Mo ì`dñWmnZ H$aÊ`mgmR>rMo {d{dY V§Ì.
H$) [aAb Q>mB©_ J«m°g goQ>b_|Q>.
S>) BboQ´>m°{ZH$ g_memoYZ nÕV d Ë`mMo àH$ma.
————————
B/I/10/3,820
*3770217* [3770] – 217
M.Com. (Semester – II) Examination, 2010
Group H : ADVANCED MARKETING
Paper-III : (1) Customers Relationship Management and Retailing
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
1. Trace the evolution of relationship management and bring out the focal
differentiating points between traditional relationship management and Modern
Relationship Management.
OR
1. What is the role of relationship marketing in the marketing of services ? Explain
with the help of an example any one service.
2. Explain the role of information technology in building, maintaining and enhancing
the profitability of a marketing organisation.
OR
2. What is a website ? Explain the dynamics of a website.
3. Define Retailing. What are the factors that affect retail location decision ?
OR
3. Make a comparison between Indian and Global Retail marketing scenario.
4. Define store design. Write a note on different types of store layouts.
OR
4. Write a detailed note on supply chain management.
5. Write short notes on any four :
a) Electronic data exchanges
b) Space mix
c) Non store retailing
d) Relationship marketing in Mass Markets
e) Internet Marketing
f) Managing in-store events. P.T.O.
[3770] – 217 *3770217*
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo A{Zdm`© Amho.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
1. g§~§Y ì`dñWmnZmMo _yë`_mnZ gm§JyZ nma§nm[aH$ g§~§Y ì`dñWmnZ Am{U AmYw{ZH$ g§~Y ì`dñWmnZ `mVrb
\$aH$ ñnîQ> H$am.
qH$dm
{dnUZgodm `m g§X^m©V g§~§Y ì`dñWmnZmMr ^y{_H$m CXmhaUmghrV ñnîQ> H$am.
2. {dnUZ g§KQ>ZoMr ~m§YUr, {dnUZ g§KQ>ZoVrb gmVË`-qH$dm ApñVËd Am{U g§KQ>ZoÀ`m Zâ`mVrb dmT> `m
~m~VrV _m{hVr Am{U V§ÌkmZmMr ^y{_H$m {deX H$am.
qH$dm
do~ gmB©Q> åhUOo H$m` ? do~gmB©Q>Mo AmYw{ZH$ àdmh ñnîQ> H$am.
3. {H$aH$moi ì`dgm`mMr ì`m»`m gm§JZy {H$aH$moi ì`dgm`mMo {R>H$mU {ZpíMV H$aVm§Zm Ë`mda n[aUm_ H$aUmè`m
KQ>H$m§Mo ñnîQ>rH$aU H$am.
qH$dm
^maVmVrb {H$aH$moi ì`dgm`mMr n[apñWVr Am{U OmJVrH$ nmVirdarb {H$aH$moi ì`dgm`mMr n[apñWVr
`mVrb \$aH$ ñnîQ> H$am.
4. _mb g§J«hU ì`dñWoMr aMZm åhUOo H$m` ? _mb g§J«hU ì`dñWoÀ`m aMZoMo {d{dY àH$ma {deX H$am.
qH$dm
nwadR>m {dVaU gmIir ì`dñWmnZmda g{dñVa {Q>nUr {bhm.
5. Imbrbn¡H$s H$moUË`mhr Mmada WmoS>`mV {Q>nm {bhm.
1) BboQ´>m°{ZH$ gm§p»`H$s {d{Z_`
2) OmJm {_lU
3) _mbg§J«hUa{hV {H$aH$moi ì`dgm`
4) _moR>çm à_mUmdarb ~mOmanoR>oVrb g§~§Y ì`dñWmnZ
5) B§Q>aZoQ> {dnUZ
6) _mb g§J«hUmMo ì`dñWmnZ.
__________________
B/I/10/1,285
*3770218* [3770] – 218
M.Com. (Semester – II) Examination, 2010
(Group H) ADVANCED MARKETING
(Special Paper – IV)
Service Marketing
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
OR
What is service life cycle ? Explain the stages of service life cycle in detail. 16
2. Define the concept “Pricing of services” . Expalin the various factors and methods
of ‘Princing of services’. 16
OR
OR
4. What is market segmentation ? Explain the importance and various levels of market
segmentation. 16
OR
What is technology services ? Explain the various process of technology services. 16
P.T.O.
[3770] – 218 -2- *3770218*
c) Charitable services
d) Retailing services
e) Consultancy services
f) Service Guarantee.
_amR>r ê$nm§Va
1. godm {dnUZ åhUOo H$m` ? {d{dY _hËdmÀ`m {dnUZ godm {deX H$am. 16
qH$dm
1. "godm§Mo OrdZMH«$ ' åhUOo H$m` ? godm§À`m OrdZMH«$mVrb Q>ßno g{dñVa ñnîQ> H$am. 16
2. "godm§Mr qH$_V' `m g§H$ënZoMr ì`m»`m Úm. godm§Mr qH$_V R>adUmao {d{dY KQ>H$ d nÕVr ñnîQ> H$am. 16
{H$§dm
2. "^m¡{VH$ nwamdo' åhUOo H$m` ? ^m¡{VH$ nwamì`mMo ñdê$n Am{U _hËd ñnîQ> H$am. 16
3. J«mhH$m§À`m g_mYmZmV godm§Mo gh^mJ H$gm AgVmo Ë`m{df`r g{dñVa _m{hVr ñnîQ> H$am. 16
{H$§dm
3. gpìh©g ãë`y qàqQ>J (service blue printing) Mr g§H$ënZm d \$m`Xo ñnîQ> H$am. 16
*3770218* -3- [3770] – 218
4. ~mOmanoR> {d^mOZ åhUOo H$m` ? ~mOmanoR> {d^mOZmMo _hËd d {d{dY nmVi`m qH$dm ñVa ñnîQ>
H$am. 16
qH$dm
4. V§ÌkmZ godm åhUOo H$m` ? V§ÌkmZ godoÀ`m {d{dY à{H«$`m ñnîQ> H$am. 16
_____________
B/I/10/1,285
*377022* [3770] – 22
M.Com. (Part – II) (Compulsory) Examination, 2010
INDUSTRIAL ECONOMICS
(2002 Pattern) (Old)
_amR>r ê$nm§Va
gyMZm : 1 ) gd© àíZ Amdí`H$ AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) CÎmao Zo_H$s Am{U _wÔogwX Amgm{dV
4) g§X^m©gmR>r B§J«Or àíZn{ÌH$m nhmdr.
1. ""Am¡Úmo{JH$ {dH$mg Am{U Am{W©H$ {dH$mg'' `m_Yrb nañna g§~§YmMr MMm© H$am.
qH$dm
CËnmXH$Vm Am{U H$m`©j_VoV dmT> KS>>dyZ AmUÊ`mgmR>r H$moUH$moUVo Cnm` Amdí`H$ AgVmV ?
2. WmoS>`mV {Q>nm {bhm (H$moUË`mhr XmoZ) :
A) gmOªQ> âbm° aoÝg `m§Mm Am¡Úmo{JH$ ñWmZ{ZpíMVr~m~VMm {gÕm§V.
~) bKwCÚmoJm§À`m g_ñ`m.
H$) Am¡Úmo{JH$ {dH|$ÐrH$aUmMo _hÎd.
S>) CËnmXH$Voda n[aUm_ H$aUmao KQ>H$.
3. OmJm{VH$sH$aUmMr g§H$ënZm ñnîQ> H$am. OmJ{VH$sH$aUmMo Am¡Úmo{JH$ joÌmda Pmbobo n[aUm_ H$moUVo ?
qH$dm
1991 Z§VaÀ`m ^maVr` Am¡Úmo{JH$ joÌmV Pmboëbo Am{W©H$ g§H$Q> Am{U aMZmË_H$ ~Xb ñnîQ> H$am.
4. ^maVmVrb H$mnS> CÚmoJmMr àJVr d g_ñ`m§Mr MMm© H$am.
qH$dm
1991 À`m Am¡Úmo{JH$ YmoaUmMr MMm© H$am.
5. {Q>nm {bhm (H$moUË`mhr XmoZ)
A) naH$s` ^m§S>dbmMr Amdí`H$Vm
~) AmYw{ZH$ CÚmoJm§Mr CËH«$m§Vr
H$) ^maVr` CÚmoJm§darb ImOJrH$aUmMm n[aUm_
S>) ~hÿamï´>r` H§$nÝ`m§Mr ^y{_H$m.
————————
B/I/10/2,885
*377024* [3770] – 24
M.Com. (Part – II) (Optional) Examination, 2010
Gr. A : ADVANCED AACCOUNTING AND TAXATION (Paper – III)
Advanced Auditing (Old) (2002 Pattern)
3. “Internal Audit is the aim of Management”. Explain it and discuss recent trends in
the development of internal auditing.
OR
P.T.O.
[3770] – 24 -2- *377024*
4. Explain the special features of audit of cooperative societies specially with reference
to appointment of auditors and contents of audit report based on the provisions
of Maharashtra State Cooperative Societies Act, 1960.
OR
d) Audit of Bank
e) Efficiency Audit
f) Proprietory Audit.
———————
B/I/10/2,310
*377025* [3770] – 25
M.Com. (Part – II) (Old) Examination, 2010
Gr. B : ADVANCED COST ACCOUNTING AND COST SYSTEM
(Paper – III) (2002 Pattern)
Cost and Management Audit (Optional)
Time : 3 Hours Max. Marks : 100
3. “Management Audit can be a potent tool for managerial control and reduction
of cost” – discuss. 20
OR
P.T.O.
[3770] – 25 -2- *377025*
5. The Stock Sheet of a Company at the end of the financial year is given below :
Item Category Cost Net Realisable
Value
Rs. Rs.
1 Bars 15,600 14,900
2 Bars 7,500 7,200
3 Bars 12,800 13,300
35,900 35,400
4 C.R. sheets 26,600 25,100
5 C.R. sheets 15,300 15,400
6 C.R. sheets 6,500 6,300
48,400 46,800
7 Angles 12,400 11,900
8 Angles 8,400 8,200
9 Angles 9,000 9,000
29,800 29,100
1,14,100 1,11,300
Indicate the value of the closing stock confirming to the Formula “Cost or Net-
Realisable Value whichever is lower” under :
a) Total cost of all items
b) Group method
c) Item by Item Method. 20
________________
B/I/10/1,415
*3770251* [3770] – 251
M.Com. (E-Commerce) (Sem. – II) Examination, 2010
201 : BUSINESS PROCESSES AND PRACTICES
Time : 3 Hours Marks : 80
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
1. ~hþamîQ´>r` H§$nÝ`m§Zm OmJ{VH$ ñnY}V CVaÊ`mgmR>r Amdí`H$ Agboë`m H$gmoQ²>`m§Mo g{dñVa dU©Z H$am. 16
{H$dm§
CËnmXH$Vm d bm^àXVm `m§Mm nañna g§~§Y ñnîQ> H$ê$Z CËnmXH$Vm g§dY©ZmgmR>r Amdí`H$ AgUmè`m
Cnm` `moOZm ñnîQ> H$am. 16
2. "_wë`' åhUOo H$m` ? `mMo {d{dY KQ>H ñnîQ> H$am. 16
qH$dm
"{gg {g½_m' åhUOo H$m` ? {gg {g½_m nÕVrÀ`m AZwgaUmgmR>r Amdí`H$ AgUmè`m KQ>H$m§Mo dU©Z
H$am. 16
3. "ì`mdgm{`H$ nydm© Zw_mZ' `m g§H$ënZoMm AW© ñnîQ> H$am. ì`mdgm{`H$ nydm©Z_w mZmMr JaO d _hÎd ñnîQ> H$am. 16
{H$dm§
"j_Vm {dH$gZ' `m g§koMr ì`m»`m Úm. j_Vm {dH$gZmMr ì`mßVr ñnîQ> H$am. 16
4. "nwadR>>m gmIir ì`dñWmnZ' åhUOo H$m` ? n[aì`` {Z`§ÌUmV nwadR>>m gmIir ì`dñWmnZmMr ^y{_H$m
ñnîQ> H$am. 16
{H$dm§
"_mbgmR>m' `m g§koMr ì`m»`m Úm. _mbgmR>m {Z`§ÌUmMr AmYw{ZH$ V§Ìo ñnîQ> H$am. 16
5. WmoS>`mV Q>rn {bhm (H$moUË`mhr Mma) 16
1) g°n (SAP)
2) Ama - 3 (R-3) V§Ìo
3) à{H«$`oMo doimnÌH$
4) JwUdÎmm g§dY©ZmÛmao J«mhH$m§Mo g_mYmZ
5) X¡Z§{XZ {ZU©`à{H«$`o_Ü`o g§JUH$mMm dmna
6) àH$ën {Z`moOZ.
_______________
B/I/10/135
*3770252* [3770] – 252
M. Com. (E-Commerce) (Semester – II) Examination, 2010
OPERATIONS RESEARCH
Time : 3 Hours Max. Marks : 70
Destinations
D1 D2 D3 D4 Supply
Origin
O1 1 2 3 4 6
O2 4 3 2 0 8
O3 0 2 2 1 10
Demand 4 6 8 6 24
iv) Use dominance property to solve the game whose pay off matrix is given by
Player B
1 2
I 9 2
Player A II 8 6
III 6 4
Job
I II III IV
A 10 12 19 11
B 5 10 7 8
Person
C 12 14 13 11
D 8 15 11 9
x1 + 2 x 2 ≤ 6
4 x1 + 3x 2 ≤ 12
x1 , x 2 ≥ 0
ii) Use Big-M method to solve the following L.P.P. :
Maximize
Z = 3x1+2x2+3x3
Subject to the constraints
2 x1 + x 2 + x 3 ≤ 2
3x1 + 4x 2 + 2 x 3 ≥ 8
x1 , x 2 , x 3 ≥ 0.
[3770] – 252 -4- *3770252*
iii) Obtain an initial basic feasible to the following T.P. by Vogel’s approximation
method :
Stores
Ware houses I II III IV Availability
A 5 1 3 3 34
B 3 3 5 4 15
C 6 4 4 3 12
D 4 −1 4 2 19
Requirement 21 25 17 17 80
iv) A company has three plants and four warehouses. The supply and demand in
units and corresponding transportation cost are given with solution.
Warehouses
Plants Supply
I II III IV
5 10 4 5
A 10
10
6 8 7 2
B 25
20 5
4 2 5 7
C 20
5 10 5
Demand 25 10 15 5 55
i) States of nature
v) Arrival rate.
i) Traffic intensity.
c) A super market has two girls ringing up sales at the counters. If service time is
exponential with mean 4 minutes and people arrive in poisson fushion at the rate
10 per hour.
i) What is the probability of having to wait for a service ?
d) I) The pay off table for three courses of Action (A) with three states of natur (E)
with their respective probabilities (P) is given below. Find best course of
action.
E1 0.3 2.5 4 3
E3 0.3 –1 0 1
II) A decision problem has been expressed in the following pay off table :
Action Outcome
I II III
A 10 20 26
B 30 30 60
C 40 30 20
_________
B/I/10/135
*3770253* [3770] – 253
M.Com. (E.Com) (Semester – II) Examination, 2010
203 : FINANCIAL AND INVESTMENT ANALYSIS
1. Define the terms investment and speculation. How will you differentiate the
following terms investment, speculation and gambling ? 14
2. Explain the concept of risk. What are the risks associated with investment ? Can
investment risk be eleminated ? Justify your answer with suitable explanation. 14
————————
B/I/10/135
*3770254* [3770] – 254
M.Com. (E-Com.) (Semester – II) Examination, 2010
204 : HUMAN RESOURCES MANAGEMENT INFORMATION SYSTEM
1. Define Human Resource Management. Explain the nature and objectives of Human
Resource Management.
OR
1. Describe the role of Human Resource Management in an organisation.
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo A{Zdm`© Amho.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
1. "_mZdr g§gmYZ ì`dñWmnZ' `m g§koMr ì`m»`m Úm. _mZdr g§gmYZ ì`dñWmnZmMo ñdê$n d C{ÔîQ>ço ñnîQ>
H$am.
qH$dm
1. _mZdr g§gmYZ ì`dñWmnZmMr g§KQ>Zo _Yrb ^y{_H$m ñnîQ> H$am.
2. CÚmoJOJVmV _mZdr g§gmYZmda n`m©daU{df`H$ KQ>H$m§À`m n[aUm_m§Mr MMm© H$am.
qH$dm
2. _mZdr g§gmYZ _m{hVr àUmbr åhUOo H$m` ? _mZdr g§gmYZ _m{hVr àUmbrbm ghmæ`^yV hmoUmar g§JUH$s`
_XV ñnîQ> H$am.
3."_mZdr g§gmYZ {Z`moOZ' `m g§koMr ì`m»`m Úm. _mZdr g§gmYZ {Z`moOZmVrb AS>Wio ñnîQ> H$am.
qH$dm
3. gm_m{OH$sH$aU àUmbr åhUOo H$m` ? à^mdr gm_m{OH$sH$aU nÕVrMr d¡{eîQ>ço ñnîQ> H$am.
4. ""_mZdr g§gmYZ {dH$mgmÀ`m à{H«$`o_Ü`o _mZdr {dH$mg hm An[ahmW© KQ>H$ hmo`'' `m {dYmZmMr MMm© H$am.
qH$dm
4. _mZdr g§gmYZ ì`dñWmnZmVrb kmZ ì`dñWmnZ àUmbrÀ`m ~XbË`m _y{_Ho$Mr MMm© H$am.
5. Q>rnm {bhm ((H$moUË`mhr XmoZ ) :
A) H$m_{Jar ì`dñWmnZ
~) H$m`© _wë`H$_mnZ
H$) à^mdr gm_m{OH$sH$aU àUmbr
S>) _mZdr g§gmYZ _m{hVr àUmbr.
_______________________
B/I/10/135
*377026* [3770] – 26
OR
OR
4. What is critical path method ? Explain the importance and role of CPM in
developing a new business.
OR
P.T.O.
[3770] – 26 -2- *377026*
_amR>r ê$nm§Va
4. {Q>H$mË_H$ _mJ© nÕV (critical path method) åhUOo H$m` ? ZdrZ ì`dgm`mÀ`m C^maUrV {Q>H$mË_H$
_mJ© nÕVrMo _hËd d ^y{_H$m ñnîQ> H$am.
qH$dm
àH$ën ì`dñWmnZ åhUOo H$m` ? àH$ën ì`dñWmnZ Am{U àH$ën {X½Xe©Zm_Yrb KQ>H$ (issue) ñnîQ>
H$am.
5. {Q>nm {bhm (H$moUË`mhr Mma) :
A) CÚmoOH$Vm g§H$ënZoVrb ~Xb
~) CÚmoOH$Vm {dH$mg-à{ejUMr CÔrîQ>ço
H$) à{ejH$ àoaH$mMo H$m¡eë` d nmÌVm
S>) àH$ën IM© _yë`_mnZ
B) àH$ën _yë`_mnZ AmT>mdm V§Ì (PERT)
\$) g§KQ>Zm§VJ©V CÚmoOH$Vm.
—————————
B/I/10/615
*3770262* [3770] – 262
a) Explain the difference between the three storage types in terms of I/O cost.
c) Explain the distinction between the terms serial schedule and serializable
schedule.
d) Discuss the three rules used to find logically implied functional dependency.
Also list the additional rules.
In a nursery, the plants are sold to the customers. These plants are flowering
and non-flowering only. Nutrients are given to the plant with some quantity.
Nutrients includes pesticides, watering and manure.
ii) To protect the database, what are the security measures taken at several
levels ?
T1 T2 T3
read (A)
write (A)
write (A)
write (A)
__________________
B/I/10/315
*3770264* [3770] – 264
M.C.A. (Commerce Faculty) (Semester – II) Examination, 2010
204 : ACCOUNTING FOR MANAGEMENT
P.T.O.
[3770] – 264 -2- *3770264*
4. From the following Balance Sheet as at 31st December, 2007 and 2008 and
additional information relating to Precision Tools Ltd., prepare : 1) Statement
showing the changes in the Working Capital , and 2) Statement of sources and
Applications of Funds for the year ended 31st December, 2008.
Additional Information :
4) The company issued equity shares for Rs. 2,00,000 and bonus shares for
Rs. 1,40,000.
5) A building was sold for Rs. 56,000, the cost and book value being Rs. 1,60,000
and Rs. 40,000 respectively.
*3770264* -3- [3770] – 264
5. Mona products limited produce a standard product. The estimated costs per unit
are given below :
Raw material 10
Direct wages 8
Direct expenses 2
Variable overheads 3
——————————
B/I/10/315
*3770265* [3770] – 265
__________________
B/I/10/315
*377027* [3770] – 27
M.Com. (Part – II) Examination, 2010
Gr.- D : BUSINESS ADMINISTRATION (Optional) (Paper – III)
Human Resource Management
(2002 Pattern) (Old)
Time : 3 Hours Max. Marks : 100
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
1. _mZdr g§gmYZ ì`dñWmnZmMo _hËd gm§JyZ H$_©Mmar ì`dñWmnZ Am{U _mZdr g§gmYZ ì`dñWmnZmVrb
\$aH$ ñnîQ> H$am.
qH$dm
1. ImOJrH$aU, CXmarH$aU d OmJVrH$s H$aUmÀ`m nmíd©^_y rda ^maVr` CÚmoJmVrb _mZdr g§gmYZ ì`dñWmnZmMr
~XbVr ^y{_H$m ñnîQ> H$am.
2. ì`dñWmnZ {dH$mg åhUOo H$m` ? ì`dñWmnZ {dH$mgmMo gmYZ åhUyZ à{ejUmMo _hËd ñnîQ> H$am.
qH$dm
2. A) H$maH$sX© {Z`moOZmMo H$m`Xo ñnîQ> H$am.
~) _mZdr g§gmYZ {dH$mgmMr C{ÔîQ>o ñnîQ> H$am.
3. H$m_JrarMo _wë`_mnZ hr g§H$ënZm ñnîQ> H$ê$Z H$m_Jrar _wë`_mnZmÀ`m {d{dY nÕVr ñnîQ> H$am.
qH$dm
3. H$maImU`mVrb gwa{jVVoÀ`m {d{dY Cnm` `moOZm `mda {dñV¥V {Q>n {bhm.
4. doVZ ì`dñWmnZ åhUOo H$m` ? g§KQ>Zo_Ü`o doVZ {df`H$ YmoaU R>a{dU`mgmR>r _mJ©Xe©H$ VËdo ñnîQ> H$am.
qH$dm
4. A{^àoaU åhUOo H$m` ? A{^àoaUoMo {d{dY {gÕm§V ñnîQ> H$am.
5. {Q>nm {bhm (H$moUË`mhr Mma) :
A) JwUdÎmm _§S>io
~) ñdoÀN>m {Zd¥Îmr `moOZm
H$) H$_©Mmar g§KQ>ZoMr ~XbVr ^y{_H$m
S>) hm°W«moZ à`moJ
B©) H$m_mMo bd{MH$ Vmg
\$) H$m°PoZ.
________________
B/I/10/1,445
*377028* [3770] – 28
M.Com. (Part – II) (Optional) Examination, 2010
Gr. E : Secretarial Practice and Company Management
Paper – III : WORLD TRADE ORGANISATION
(2002 Pattern) (Old)
Time : 3 Hours Max. Marks : 100
a) W.T.O. Accession.
b) U.R. Agreement and India.
c) Role of India in W.T.O.
d) Potentially sick company.
e) Objects of SICA.
4. Define ‘Amalgamation’ as per Income Tax Act ? Explain the provisions relating
to unabsorbed losses and depreciation of amalgamating companies.
P.T.O
[3770] – 28 -2- *377028*
a) Sick Company.
_amR>r ê$nm§Va
gyMZm : i) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
ii) gd© àíZm§Zm g_mZ JwU AmhoV.
iii) g§X^m©gmR>r _wi B§J«Or àíZn{ÌH$m nhmdr.
4. AmOmar H§$nÝ`m§À`m EH${ÌH$aUm_Ü`o Am¡Úmo{JH$ {dËVr` d nwZa©MZm _§S>imMr (BIFR) Mr ^y{_H$m ñnîQ> H$am.
A) AmOmar H§$nZr.
~) Eg². Am`. gr. E. Mr Ý`m`H$jm Am{U ì`mßVr.
H$) Am`H$a H$m`Úm§VJ©V àmYmÝ`àmßV CÚmoJm§Zm {_iUmè`m Zâ`mg§~§YrÀ`m dOmdQ>r.
S>) ~±qH$J H§$nZr Am{U gmdH$ma `m§À`mVrb VÁOmoS>rMr `moOZm.
B) ~±Ho$ËVa H§$nÝ`m.
\$) ~±qH$J H§$nÝ`m§À`m EH${ÌH$aUmg§~§Yr ^maVr` [aPìh© ~±H$oMo A{YH$ma.
_______________
B/I/10/585
*377029* [3770] – 29
Explain the co-operative credit structure in India. State the importance of linking
of Co-operative credit with co-operative marketing.
2. Explain the role of District Central Co-operative Banks in Agricultural Credit since
1981. State their drawbacks.
OR
P.T.O.
[3770] – 29 -2- *377029*
4. Evaluate the problem of overdues in co-operative credit organisation in India.
OR
_amR>r ê$nm§Va
gyMZm : i) gd© àíZ A{Zdm`© AmhoV.
ii) gd© àíZm§Zm g_mZ JwU AmhoV.
iii) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
1. J«m_rU AW©ì`dñWoVrb H$O© nwaR>çmMr JaO ñnîQ> H$am. 1981 nmgyZ ^maVmVrb ghH$mar nVnwadR>çmÀ`m
{dH$mgmMo Q>rH$mË_H$ n[ajU H$am.
qH$dm
^maVmVrb ghH$mar nVì`dñWoMr aMZm ñnîQ> H$am. ghH$mar naì`dñWoMr ghH$mar {dnUZ ì`dñWoer OwiUrMo
_hËd gm§Jm.
*377029* -3- [3770] – 29
2. 1981 nmgwZ eoVr nVnwadR>çmVrb {Oëhm _Ü`dVu ghH$mar ~±H$mMr ^y{_H$m ñnîQ> H$am. Ë`m§Mo Xmof H$moUVo
AmhoV ?
qH$dm
____________________
B/I/10/585
*37703* [3770] – 3
M.Com. (Part – I) Examination, 2010
Gr.A - ADVANCED ACCOUNTING AND TAXATION
(Paper – I) : Advanced Accounting (Old Pattern)
(Optional Paper) (2002 Pattern)
Time: 3 Hours Max. Marks: 100
H Ltd. purchased 90% shares in A Ltd. when latter’s credit balance of Profit and
Loss A/c was Rs. 80,000 and Reserve of Rs. 60,000.
A Ltd. purchased 80% shares in B Ltd. when B Ltd had Rs. 20,000 in Reserve
and Rs. 30,000 as credit balance in Profit and Loss A/c.
H Ltd. and A Ltd. acquired shares in subsidiaries on the same date.
Prepare the Consolidated Balance Sheet of ‘H’ Ltd. as on 31st March 2008.
OR
2. From the following details prepare General LedgerAdjustment A/cs and the Debtors
and Creditors Ledger Adjustment Account under Self Balancing System as on
31st March, 2004.
Debtors on 1-4-2003 (Dr.) Rs. 34,650 ; (Cr.) Rs. 440.
Creditors on 1-4-2003 (Cr.) Rs. 54,616 ; (Dr.) Rs. 208.
Particulars Rs.
Credit purchases 50,400
Credit sales 56,000
Credit purchase returns 1,428
Cash paid to creditors 25, 400
B/R received 18, 600
B/R dishonoured 400
Bill payable accepted 14,800
Discount allowed to debtors 430
Discount allowed to debtors later on disallowed 200
Cash received from debtors` 17,400
Discount allowed to creditors 2,040
Postage charged to Debtors 50
Transfer from creditors ledger to debtors ledger 24,840
Cash purchases 8,000
Cash sales 16,000
Bad debts written off 430
Provision for doubtful debts 1,030
*37703* -3- [3770] – 3
3. Uptodate Ltd. has agreed to acquire the goodwill and assets (except stock) of
Slowdown Ltd. as on 31st March, 2002 on which date the Balance sheet of
Slowdown was as under :
Balance Sheet as on 31st March, 2002
Liabilities Rs. Assets Rs.
Authorised and Issued Fixed Assets :
Capital : Goodwill 20,000
20,000 8% Cum. Pref. Freehold property 80,000
shares of Rs. 10 each 1,60,000 Machinery 80,000
3,20,000 3,20,000
Uptodate Ltd. Valued freehold property at Rs. 1,20,000; machinery at Rs. 75,000;
Investment at 10% increase and Sundry Debtors at 10% less.
You are required to give
1) Ledger Account to close the books of Slowdown Ltd.
2) Opening journal entries in the books of Uptodate Ltd.
OR
The business of Rundown Ltd. was being carried on continuously at losses.
The following are the extracts from the Balance sheet of the company as on
31st March, 2008.
Liabilities Rs. Assets Rs.
10,10,000 10,10,000
(Note : Dividends on cumulative preference shares in arrears for 3 years)
*37703* -5- [3770] – 3
The following scheme of reconstruction has been agreed upon and duly approved
by the court :
A member holding 100 equity shares opposed the scheme and his shares were
taken over by a director on payment of Rs. 1,000 as fixed by the court.
You are required to pass the journal entries for giving effect to the above
arrangement and also to draw up the resultant Balance Sheet of the company.
[3770] – 3 -6- *37703*
2,67,000 2,67,000
You are required to prepare a Statement of Affairs for the meeting of Creditors.
Bad debts are Rs. 3,000 and doubtful debts are Rs. 6,000 which are estimated to
realise Rs. 3,000. The Bank overdraft is secured by deposit of title deeds of
leasehold properties. Preferential creditors are Rs. 1,500, telephone rent outstanding
Rs. 120.
*37703* -7- [3770] – 3
——————
B/I/10/2,155
*377030* [3770] – 30
M.Com. (Part – II) (Optional) Examination, 2010
Gr-G : ADVANCED BANKING AND FINANCE
Paper – III : Foreign Exchange and International Finance
(Old) (2002 Pattern)
Time: 3 Hours Max. Marks : 100
Instructions : 1) All questions are compulsory.
2) All questions carry equal marks.
1. What is foreign exchange market ? What is the role played by various participants
in the foreign exchange market ?
OR
a) Credit cards
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
1. naH$s` {d{Z_` ~mOma åhUOo H$m` ? naH$s` {d{Z_` ~mOmamVrb {d{dY gh`moJr H$m` ^y{_H$m ~OmdVmV ?
qH$dm
A{Zdmgr ^maVr` åhUOo H$moU ? naH$s` {d{Z_` ImË`m§Mo doJdoJi| àH$ma ñnîQ> H$am.
2. i) Mmby ImË`mdarb n[adV©Zr`Vm Am{U ^m§S>dbr ImË`mdarb n[adV©Zr`Vm `mVrb \$aH$ gm§Jm.
ii) naH$s` {d{Z_` ì`dñWmnZ H$m`Xm, 1999, `mVrb VrZ VaVyXr ñnîQ> H$am.
qH$dm
i) gwdU© n[a_mU åhUOo H$m` ?
qH$dm
A) H«o${S>Q> H$mS>©g
~) VaVo {d{Z_` Xa
————————
B/I/10/1,275
*377032* [3770] – 32
M.Com. (Part – II) (Optional) Examination, 2010
ADVANCED COST ACCOUNTING AND COST SYSTEMS
(Paper – IV) Research Methodology and Case Studies in Cost Accounting
(Old) (2002 Pattern)
SECTION – I
(Research Methodology)
OR
2. Explain the methods used for collection of Primary Data for research. 15
OR
a) Basic Research
b) Exploratory Research
d) Research Design
f) Qualities of researcher.
P.T.O.
[3770] – 32 -2- *377032*
SECTION – II
(Case Studies)
4. You have been retained by your client, (which is a small fabrication unit with
annual turnover of around 2 crores) to develop material procurement system on
scientific basis. Design the system along with design of all the necessary documents
involved in the system. Make logical assumptions. 25
5. The Managing Director of your company has asked you as a Cost Consultant
—————————
B/I/10/1,020
*377033* [3770] – 33
M.Com. (Part – II) (Optional) Examination, 2010
Business Practice and Environment
ENTREPRENEURSHIP DEVELOPMENT
(Paper – IV) Research Methodology and Case Study
(2002 Pattern) (Old)
SECTION – I
OR
“A good researcher must have certain qualities”. Justify this statement with appropriate
examples. 16
2. Write a detailed note on primary and secondary data by explaining sources of it. 16
OR
Explain in detail the research process. 16
SECTION – II
4. Shashank and Subodh met while working at Educational Disc Promotion Co.
Shashank was in-charge of editorial and production. Subodh was handling
marketing and administration. Both decided to start their own company. Shashank
decided to look after marketing and Subodh became in-charge of production and
public relations.
The partnership became the perfect partnership and everything was going well.
As the time went by, Subodh wanted to do some more ‘creative’ job. Hence, he
continued to spend his most of the time in producing educational disks rather
than looking for new business.
Shashank’s loyalty to Subodh made him blind and because of the friendship, he
trusted that Subodh was taking care of his side of the business.
However, Subodh was not very good at the task he had taken on. He made
mistakes that reduced expected profits. He was not making new sales contacts.
If that were not enough, he was letting his friend down and Subodh began to
avoid talking to Shashank. He stopped coming into the office and finally he stop
returning phone calls. By the time Shashank realised what was happening to the
business, it was too late. Shashank was left with more than Rs. 5,00,000 unpaid
bills and other debts. And there was final message on the answering machine
from Subodh– “I’m moving out of town and I’ll be back after two months”.
It took Shashank three years to come out of the financial mess and get his new
company up and running successfully.
1) How could Shashank and Subodh have avoided problems that led to the end
of their partnership ? 13
2) Why is this situation a good example of the difficulty in maintaining partnership
between friends ? 12
5. Damini was the first child of the middle-class family of Pune and very enterprising
since her childhood. She took very active part in different extra-curricular activities
like drama, debating and sports in school days. She was also good at cooking
and she used to take part in cooking competitions and won many prizes. Due to
financial difficulties of the family she did part time job as a receptionist in the
local hospital.
After passing the HSC examination she opted for science course in one of the
reputed colleges in the city, however due to her mother’s ill health she had to look
*377033* -3- [3770] – 33
after her family, hence, she cancelled her regular admission and joined Tilak
Maharashtra Vidyapeeth and she became an Art Graduate.
After obtaining B.A. degree she accepted petty clerical jobs but she was not
happy with the salary and nature of routine work. She wanted to do some creative
work. She discussed her problem with her friends and parents. Finally she decided
to convert her hobby into business.
She started accepting small orders of catering in local area. She realised that there
was a lot of scope for catering business in the market. Hence, she decided to
expand her activities. Therefore, she wanted to purchase more utensils, mixer,
grinder and other things. She approached the bankers and they asked her to
submit project Report.
Questions :
3) In your opinion what are the strengths and weakness of catering business ? 5
She showed a good bit of business acumen in deciding to make use of her
contacts in Libiya and go in for exports. She had known a good number of
Indian families there and had known their requirements and tastes. The first thing
that struck her was that a great demand existed among the Indians settled down
there for greeting cards for various festivals and occasions. This is how she
started her career in exports and so was born Dhruv Export Corporation in 2006.
Soon Mrs. Tardalkar added on other items in her export list to Libiya, more
notable among those being the calendars displaying wild life and some brass
items. She later found a good market for terracotta murals and decorative pots.
Her success in exports to Libiya gave her the confidence to expand her activities
in other countries where her relatives were settled.
Currently, Mrs. Tardalkar has a turnover of about Rs. 12 lakhs, working almost
alone, her youngest daughter does help her in various activities. However, her
major forte has been her personal contacts. She keeps going abroad for renewing
her contacts and promoting her exports. Her latest thrust is in Australia and she
hopes to push in a number of items there in the not too distant future. While she
does the paper work herself, she has left the packing and forwarding to
professionals in the field. She is full of self-confidence and plans to expand her
exports on a much bigger scale.
Questions :
_amR>r ê$nm§Va
gyMZm : 1) {d^mJ 1 _Yrb gd© àíZ gmoS>{dUo Amdí`H$ Amho.{d^mJ 2 _Yrb H$moUVohr
XmoZ àíZ gmoS>dm.
2) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
{d^mJ - 1
1. "g§emoYZ' åhUOo H$m` ? g§emoYZmMr Cn`wVVm ñnîQ> H$am. 16
qH$dm
""Mm§Jë`m g§emoYH$mH$S>o R>am{dH$ JwUdÎmm Agë`mM nm{hOoV'', gw`mo½` CXmhaUm§gh ho {dYmZ ñnîQ> H$am. 16
2. àmW{_H$ VÏ`o (primary data) Am{U {ÛVr` VÏ`o `mda (secondary data) Ë`m§Mo ñÌmoV ñnîQ> H$ê$Z
g{dñVa Q>rn {bhm. 16
qH$dm
g§emoYZ à{H«$`m g{dñVanUo {bhm.
3. WmoS>`mV Q>rnm {bhm (H$moUË`mhr VrZ) : 18
A) gm_m{OH$ g§emoYZmÀ`m g_ñ`m
~) _wbmIV nÕVrMo \$m`Xo
H$) gm_m{OH$ g§emoYZmV J¥{hVH$m§Mo (hypothesis) _hËd
S>) AmboIm§Mo (graphs) {d{dY àH$ma
B) g§»`memñÌr` VË`mMo _w»` ^mJ.
{d^mJ - 2
4. EÁ`wHo$eZb {S>ñH$ àm°S>eZ H§$nZrV H$m_ H$arV AgVm§Zm eem§H$ Am{U gw~moY EH$_oH$m§Zm ^oQ>bo. eem§H$
hm g§nmXH$s` Am{U CËnmXZ øm XmoZ JmoîQ>tMm à_wI hmoVm.gw~moY {dnUZ Am{U àemgZ hmVmiV hmoVm.
XmoKm§Zr {_iyZ Ë`m§Mr ñdV:Mr H§$nZr ñWmnZ H$aÊ`mMo R>a{dbo. eem§H$Zo {dnUZ ~Km`Mo R>abo Va gw~moY
~Zbm CËnmXZ Am{U OZ-g§nH©$ à_wI.
hr ^mJrXmar AJXr gw`mo½` ^mJrXmar Pmbr, Am{U gd© H$mhr N>mZ Mmbbo hmoVo. H$mbm§VamZo gw~moYbm Ago
dmQ>m`bm bmJbo H$s H$mhrVar gO©Zerb (Creative) H$m_ AmnU H$amdo. åhUyZ ZdrZ ì`dgm`
{_i{dÊ`mEodOr Ë`mZo Ë`mMm A{YH$m{YH$ doi e¡j{UH$ {S>ñH$ V`ma H$aÊ`mda IM© H$aUo Mmby Ho$bo.
gw~moYdarb {ZîR>oZo eem§H$bm A§Y ~Z{dbo hmoVo Am{U _¡Ìr_wio Ë`mZo gw~moYda Agm {dmg R>odbm H$s Vmo
Ë`mMr ì`dgm`mMr ~mOy ì`dpñWV gm§^miV Amho.
[3770] – 33 -6- *377033*
_mÌ, gw~moYZo Oo H$m_ ñdrH$mabo hmoVo Ë`mV Vmo EdT>m nma§JV ZìhVm, Ë`mZo Ho$boë`m MwH$m§_wio Ë`m§À`m Ano{jV
Zâ`m_Ü`o KQ> Pmbr. Vmo {dH«$sgmR>r Zdo g§~§Y {Z_m©U H$arV ZìhVm. EdT>o nwaogoZìhVo åhUyZ H$s H$m`, gw~moY
Ë`mÀ`m {_ÌmMm An_mZ H$am`bm bmJbm Am{U gw~moYer ~mobUogwÕm Q>mim`bm bmJbm. Ë`mZo H$m`m©b`mV
`oUo Wm§~{dbo Am{U gaVoeodQ>r Va Ë`mZo XyaÜdZrim à{VgmX XoUogwÕm ~§XHo$bo. ì`dgm`mV Zo_Ho$ H$m`
Mmbbo Amho, ho eem§H$bm H$ion`ªV ~amM Cera Pmbobm hmoVm. AmVm eem§H$H$S>o 5,00,000 ê$n`m§nojm
OmXm aH$_oMr AXm Z Ho$bobr ~rbo Am{U AÝ` XoUr am{hbr. Am{U gw~moYH$Sy>Z eodQ>r AmÝg[a¨J _{eZda
nwT>rb g§Xoe hmoVm-""_r eham~mhoa OmV Amho Am{U _r XmoZ _{hÝ`mZ§Va naV `oB©Z''.
hçm gd© Am{W©H$ Jm|KimVyZ ~mhoa `m`bm Am{U H§$nZr da WooD$Z `eñdrnUo Mmbm`br bmJÊ`mgmR>r
eem§H$bm VrZ df} bmJbrV.
àíZ :
1) Á`m g_ñ`m§_wio ^mJrXmar g§nwîQ>mV Ambr Vo eem§H$ Am{U gw~moY H$go Q>miy eH$Vo AgVo ? 13
2) {_Ìm§_Ü`o AmnmngmV ^mJrXmar H$aÊ`mVrb AS>MUr§M,o hr n[apñWVr åhUOo CÎm_ CXmhaU H$m Amho ? 12
5. Xm_rZr hr nwÊ`mVrb _Ü`_dJu` Hw$Qw>§~mVrb gdm©V _moR>r _wbJr hmoVr. bhmZnUmnmgyZ Vr gVV CÚmoJr
hmoVr. emio_Ü`o Aä`mgoVa CnH«$_mV åhUOo ZmQ>`, Iob, B._Ü`o Vr CËgmhmZo ^mJ KoV Ago. ñd`§nmH$ d
ImÚnXmW© H$aÊ`mMr AmdH$ d H$m¡eë` {VÀ_mH$S>o hmoVo, ImÚnXmW© H$aÊ`mÀ`m ñnYm©V Vr ^mJ YoZ Ago d
Ë`mV {_bm nm[aVmo{fHo$ {_imbr hmoVr .KamVrb Am{W©H$ AS>MUr_wio Vr ñWm{ZH$ XdmImÝ`mV ñdJ{VHo$Mo
H$m_ H$arb Ago.
12 dr CÎmrU© Pmë`mda, ehamVrb EH$m à{gÕ _hm{dÚmb`mV {VZo {dkmZ emIoV àdoe KoVbm hmoVm. na§Vw
AmB©À`m AmOmanUm_wio Amnbm {dkmZemIoMm àdoe {VZo ah Ho$bm Am{U {Q>iH$ _hmamîQ´> {dÚmnrR>mV H$bm
emIoV {VZo àdoe KoVbm Am{U Vr H$bm emIoMr nXdrYa Pmbr.
~r.E. Pmë`mda {VZo N>moQ>çm N>moQ>_m ZmoH$è`m Ho$ë`m na§Vw {_iUmam nJma d H$m_mÀ`m ñdê$nm_wio Vr \$maer
g_mYmZr ZìhVr, {Vbm H$mhr gO©Zerb H$m_ H$aÊ`mMr BÀN>m hmoVr. {VZo Amnbo nmbH$ d {_Ì `m§À`m~amo~a
MMm© Ho$br Am{U eodQ>r Amnë`m N>§XmMo ì`gm`mV ê$nm§Va H$aÊ`mMo R>a{dbo.
ñWm{ZH$ n[agamV ImÚnXmW© V`ma H$ê$Z nwa{dÊ`mÀ`m Am°S>©a Vr Koê$ bmJbr. `m ì`dgm`mbm ~mOmamV
_moR>r g§Yr Amho ho {VÀ`m bjmV Ambo åhUyZ hm ì`dgm` dmT>{dÊ`mMo {VZo R>a{dbo. åhUyZ {Vbm ^m§S>r,
{_ga, J«mBªS>a, B. dñVy IaoXr H$am`À`m hmoë`m Vr ~°Ho$V H$O© YoÊ`mgaR>r Jobr d VoWo ~±Ho$Zo àH$ën
Ahdmb _m{JVbm.
àíZ :
1) Xm{_ZrÀ`m H$moUË`m JwUm§_wbo Vr CÚmoOH$ Pmbr ho ñnîQ> H$am. 5
2) ñdV:Mm ì`dgm` dmT>{dÊ`mgmR>r, {dH«$s d {dnUZ `m g§X^m©V H$moUVr ì`yhaMZm {VZo Ho$br nm{hOo ? 5
3) ImÚnXmW© H$ê$Z {dH$Ê`mÀ`m ì`dgm`mMr ~bñWmZo d H$_Hw$dV ~mOy H$moUË`m AmhoV Ago Vwåhmbm
dmQ>Vo ? 5
4) Xm{_ZrÀ`m àmW{_H$ àH$ën AhdmbmVrb _wÚm§Mo ñnîQ>rH$aU Úm. 10
*377033* -7- [3770] – 33
6. gm¡. pñ_Vm VmaXmiH$a øm Ho$db BÀN>meVr Am{U CX§S> H$îQ> `m§À`m gmhmæ`mZo J¥{hUrÀ`m CÚmoOH$
~Zboë`m AmhoV. Ë`m§Mo nVr noemZo _oH°${ZH$b B§{O{Z`a AgyZ Ë`m§Zr {b{~`m_Ü`o darîR> nXm§da AZoH$ df©
H$m_ Ho$bo. `mVyZ` lr. d.gm¡ VmaXmiH$a `m§Zr AZoH$ Cn`moJr {_Ì bm^bo.
lr. VmaXmiH$a 2004 _Ü`o ^maVmV naVbo Am{U Ë`m§Zr gmgodm ì`dgm` `oWo gwê$ Ho$bm. na§Vw 2006
_Ü`o lr. VmaXmiH$am§Zm _moR>m AnKmV Pmbm Am{U øm_wio gm¡. VmaXmiH$am§À`m OrdZe¡brV g§nyU© ~Xb
KSy>Z Ambm.Ë`m§Zm \$ma bdH$a H$iyZ MwH$bo H$s Ë`m Ho$db J¥{hUr åhUyZ amhÿ eH$Uma ZmhrV; Hw$Qw>§~mMo
CËnÞ dmT>{dÊ`mgmR>r Ë`m§Zm H$mhr Var H$amdoM bmJob.
{b{~`mVrb Ë`m§Mo g§~§Y dmnê$Z {Z_m©V H$aÊ`mMm {ZU©` KoÊ`mMo ì`mdgm{`H$ MmVw`© Ë`m§Zr XmI{dbo. Ë`m§Zm
VoWrb AZoH$ ^maVr` Hw$Tw>§~o R>mD$H$ hmoVr, Ë`m§À`m JaOm Am{U AmdS>r{ZdS>r Ë`m§Zm R>mD$H$ hmoË`m. Ë`m§Zm
n{hbr H$moUVrJmoîQ> AË`§V Vrd«VoZo OmUdbr Agob Va Vr hr H$s naXoemV ñWm{`H$ Pmboë`m ^maVr`m§Mr
{d{dY gU Am{U àg§J `mgmR>r ew^oÀN>m-nÌm§Mr _moR>r _mJUr Amho. Aem nÕVrZo Ë`m§Zr Ë`m§Mm {Z_m©V
ì`dgm` gwê$ Ho$bm Am{U 2006 _Ü`o Y«wd EñnmoQ>© aoeZMr ñWmnZm Pmbr.
{b{~`mbm {Z`m©V H$amd`mÀ`m dñVy§_Ü`o gm¡. VmaXmiH$am§Zr AmUIr ^a KmVbr. Ë`m_Ü`o {deof CoIZr`
dñVy åhUOo dÝ` OrdZ Xe©{dUmar H°$b|S>g© Am{U {nVi `m§À`m dñVy. Ë`mZ§Va Ë`m§Zm Ago AmT>ibo H$s
Q>oamH$moQ>m å`waëg Am{U emo{^d§V ^m§S>r `m§Zm _moR>r ~mOmanoR> Amho.
{b{~`mV {Z`m©V H$aÊ`mV {_bmboË`m `emZo Ë`m§Zm AmË_{dmg Ambm H$s Á`m AÝ` XoemV Ë`m§Mo ZmVo~mB©H$
ñWm{_H$ Pmbobo AmhoV Ë`m XoemVgwwÕm Ë`m Ë`m§Mm ì`dgm` dmT>dy eH$VmV.
gÜ`m gm¡. VmaXmiH$am§Mr CbmT>mb 12 bmI ê$n`m§Mr Amho; OdiOdi Ë`m EH$æ`mM H$m_ H$aVmV.
Ë`m§Mr _wbJr Ë`m§Zm {d{dY CnH«$_mV _XV H$aVo. _mÌ, Ë`m§Mm _w»` AmYma Amho Vmo Ë`m§Mo ì`pVJV g§~§Y.
ho g§~§Y d¥qÕJV H$aÊ`mgmR>r Am{U {Z`m©V d¥ÕrgmR>r Ë`m naXoer OmV AgVmV. Ë`m§Mm AbrH$S>rb ^a hm
Am°ñQ´>o{b`mda Amho Am{U \$maM ZOrH$À`m ^{dî`mV Ë`m VoWo AZoH$ dñVy {dHy$ eH$Vrb Aer Ë`m§Zm Amem
Amho.
Ë`m ñdV:M H$mJXnÌm§Mo H$m_ gm§JmiVmV; g§doîQ>U Am{U _mb nmR>{dUo hr H$m_o _mÌ Ë`m§Zr Ë`m joÌmVrb
ì`mdgm{`H$m§da gmon{dbobr AmhoV. Ë`m§Zm g§nyU© AmË_{dmg Amho Am{U \$ma _moR>`m à_mUmda {Z`m©V
H$aÊ`mMr Ë`m§Mr `moOZm Amho.
àíZ
1) gm¡. VmaXmiH$a CÚmoOH$ hmoÊ`m_mJrb H$maUo emoYyZ H$mT>m Am{U Ë`m§À`m ì`dgm`mV Ë`m§Zm `e
{_iÊ`mgmR>r H$maUr^yV KQ>H$ H$moUVo Vo gm§Jm. 13
2) _{hbm CÚmoOH$ åhUyZ Agboë`m Ë`m§À`m JwUdÎmm {dMmamV KoD$Z Ë`m§À_mer g§~§{YV ì`dgm` g§Yr
H$moUË`m Vo gm§Jm. 12
————————
B/I/10/610
*377034* [3770] – 34
SECTION – I
(Research Methodology)
P.T.O.
[3770] – 34 -2- *377034*
SECTION – II
(Case Study)
Job Satisfaction
Sanjay had prospered fairly well in his service and had a reasonably good pay
and status. He, however started feeling clamped when the Boss’s young son
joined the business and started interfering with the day-to-day work of senior
officers. He also felt that for proper development, his skills demanded a wider
field, which would not be available under the boss’s son.
He toyed with the idea of standing on his own legs. As a result of discussion
with friends, he picked out one friend Bharat who was in more or less a similar
situation. They together listed the alternatives before them as follows :
A) To continue the status quo
B) To seek other employment
C) To join together to form a consultant firm
D) To join together to form a small jobing firm.
When they analysed the alternatives they felt that they had not got the finance
or the 'influence' to insure a degree of confidence for success. At the same
time, to continue as it was to count frustration and demoralisation.
Some Issues
i) Analyse the case
ii) Was the son introduced into the business after :
a) normal training.
b) appreciation of working situations.
iii) Does this look like a real happening ?
*377034* -3- [3770] – 34
B) Case No. 2 : (20)
After about two years, one of the senior man raised the issue of his designation in
relation to the promoted man. The promoted man naturally did not like it. But had
no alternative as he felt the management wanted to satisfy the other man. Finally it
was agreed to upgrade the designation of the other man and suitably qualify that of
the promoted man.
Some Issues
i) Could this have affected the loyalty or sincerity of the promoted man ?
ii) Whether the original selection was faulty ?
iii) Why did the promoted man not resign ?
iv) Is this situation representative even in a small way of the Indian industrial
climate ?
You have been asked to look into the operations of a company which is in the
business of repairing and overhauling automobiles. Current practices have led to
an extreme amount of customer dissatisfaction due to very high waiting time,
discourteous behaviour of work force with the clients, poor quality of workmanship.
As a result the customers have started getting their maintenance service elsewhere.
This operation is located in an environmentally alert community and they have also
been complaining to the local municipal authority about operations and waste
material and water disposed off, is causing lot of inconvience in the locality. The
owner wants your managerial advice for improving the effectiveness of system in
operations. In this context how will you analyse the situation ?
_amR>r ê$nm§Va
gyMZm : i) ^mJ I hm g§emoYZ nÕVrer g§~§{YV Amho Am{U ^mJ II hm Ho$g ñQ>S>r Mm Amho.
ii) ^mJ I Am{U ^mJ II ho àË`oH$s 50 JwUm§Mo AmhoV.
iii) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
iv) XmoÝhr ^mJm§Mr CÎmao EH$mM CÎman{ÌHo$V {bhm{dV.
^mJ – I
(g§emoYZ nÕVr)
Ooìhm XmoKm§Zrhr darb n`m©`m§Mo n¥W
H$aU Ho$bo Voìhm Ë`m§À`m bjmV Ambo H$s, ì`dgm`mgmR>r bmJUmao
nwaog ^m§S>db Zmhr. nwaogm AZw^d, d AmË_{dmg Zmhr d Ë`mMdoir ZmoH$ar gwé R>odUo d d¡\$ë`J«ñV hmoD$Z
KgaË`m Zr{V_ÎmoMm AmYma KoUo.
[3770] – 34 -6- *377034*
H$mhr _wÔo
i) Ho$g Mo {díbofU H$am.
A) nwaogo à{ejU
~) Iè`m n[apñWVrÀ`m AdbmoH$ZmZ§Va.
iii) dmñVdm_Yo Ago KS>Vo Ago AmnUmg {MÌ {XgVo H$m ?
~) Ho$g Z§ 2 : (20)
~T>Ë`m d hþÔo
EH$m _moR>çm CÚmoJ Y§ÚmVrb gaì`dñWmnH$mÀ`m {Zd¥Îmr _wio OmJm {Z_m©U Pmbr hmoVr. Ë`mnXr Hw$Umbm
~T>Vr Úmdr `mda ~amM Chmnmoh Ho$bm Jobm d eodQ>r d[aîR> ì`dñWmnH$m§n¡H$s EH$mbm ~T>Vr Úmdr Ago
R>abo. gdm©Mm {dMma H$ê$Z EH$mMr `m OmJr {Z`wVr H$aÊ`mV Ambr. XmoZ dfm©ZV§ a EH$m d[aîR> ì`dñWmnH$mZo
~T>Vr {Xboë`m ì`pV~amo~a Amnë`m H$m`m©Mm {dMma ìhmdm d hþÚmMm nwZ{d©Mma ìhmdm Agm àíZ
CnpñWV Ho$bm. ~T>Vr {_imboë`m ì`pVbm Vo AWm©V AmdS>bo Zmhr na§Vy Ë`m§À`m nwT>o Xwgam n`m©`
Zgë`m_wio Ë`mbm dmQ>bo H$s, ì`dñWmnZmbm øm Xwgè`m ì`pVbm Iwf H$amd`mMo Amho-eodQ>r `m
Xwgè`m ì`pVMm hþÔm dmT>{dÊ`mV Ambm.
H$mhr _wÔo
i) `m _wio ~T>Vr {Xboë`m ì`pVÀ`m EH${ZîR>oda d àm_m{UH$ nUmda n[aUm_ hmoB©b H$m ?
iv) ^maVr` CÚmoJ Y§XçmMo à{V{Z{YËd H$aUmam hm N>moQ>mgm ~Xb Amho H$m` ?
*377034* -7- [3770] – 34
A°Q>mo_mo~mB©ëg² Mr XoI^mb d XwéñVr hr H$m_o H$aUmè`m EH$m H§$nZrÀ`m H$m`m©Mr nmhUr H$aÊ`mMo H$m_
Vwåhmbm gm§{JVbo Amho. gÜ`mÀ`m H$§nZrÀ`m H$m`©nÕVr_wio, J«mhH$m§À`m _Yo àM§S> Ag§Vmof ngabm Amho.
H$maU Ë`m§Zm XrK©H$mi H$m_ hmoÊ`mMr à{Vjm H$amdr bmJVo. H$m_Jmam§Mr CÕQ> dmJUyH$ gmogmdr bmJVo Am{U
H$m_mMm XOm©hr Imimdbm Amho. `mMm n[aUm_ åhUOo J«mhH$ AmVm XwgarH$Sy>Z XwéñVr d XoI^mbrMr H$m_o
H$ê$Z KoVmV. H§$nZrMo H$m_ ho n`m©daUm {df`r OmJéH$ Agboë`m bmoH$m§À`m dñVr_Yo Ho$bo OmVo. `m
ZmJarH$m§Zr ZJanm{bHo$H$S>o `m H§$nZrV Á`m ÌmgXm`H$ nÕVrZo H$m_o Ho$br OmVmV, gm§S>nmUr d H$Mam `m§Mr
{dëhodmQ> Á`m nÕVrZo bmdbr OmVo Ë`m_wio `m ^mJmVrb OZVobm Iyn Ìmg hmoVmo Aem Ë`m§Zr VH«$mar Ho$ë`m
AmhoV
H§$nZrÀ`m H$m_mÀ`m H$m`©nÕVr_Yo gwYmaUm ìhmdr `m H$[aVm _mbH$mZo Vw_À`m H$S>o ì`dñWmnH$s` gëbm
_m{JVbm Amho.
`m AdñWo_Yo AmnU `m n[apñWVrMo H$go {díbofU H$amb ? AmUIr H$moUË`m _m{hVrMr AmnUmg JaO ^mgob ?
____________________
B/I/10/1,255
*37704* [3770] – 4
5. Shri M.M. Singh had following assets and liabilities on 31st March 2010 :
1) Gold & silver stock Rs. 5 crores
2) Cash credit against stock Rs. 2 crores
3) Building at W.D.V. Rs. 2 crores, [Used for his jewellery shop]
What is your advice to Mr. M. Singh regarding his wealth-tax return for the
A.Y. 2010-2011 ? 7
6. Mrs. Obama submits the following particulars of her income for the previous
year 2009-2010 :
1) Interest on Recognised Provident Fund account @ 12.5% from her employer-
Rs. 1,50,000/-
2) Interest received on Public Provident Fund account - Rs. 1,60,000/-
3) Interest charged on self-occupied residential house property [with her 60%
ownership share in this house] construction loan [taken in the previous year
2006-2007] @ 12.5% - Rs. 1,70,000/-
4) Interest received on capital in a partnership firm as a partner in the said firm -
Rs. 1,80,000/-.
5) Interest received on Fixed deposits @ 12% from Bank of India after 10%
Income-Tax deducted at source - Rs. 1,89,000/-.
Find out her net Income Tax liability for A.Y. 2010-2011 assuming that she had
paid an Advance-Tax Rs. 50,000/-. 12
*37704* -3- [3770] – 4
8. Rising Sons Consumers’ Co-operative Society of Pune submits you the following
particulars for the previous year 2009-2010 :
1) Net profit as per Profit and Loss Account - Rs. 6,50,000/-
9. On 12th February 2010, Mrs. Laxmi got a refund of Rs. 7,500/- for the Assessment
year 2009-2010. Tax due for the said assessment year was Rs. 89,000/-. Advance
Tax and Income-Tax deducted at source amounted in all to Rs. 96,500/-. The
return for the Assessment year 2009-2010 was filed on 30 th July 2009.
Mrs. Laxmi had proposed to complain to the Income-Tax Officer regarding
non-receipt of interest on refund of income-tax of Rs. 7,500/-. As tax consultant,
what will be your advise to her ? 12
[3770] – 4 -4- *37704*
10. M/S. Sunshine Bros. - a partnership firm- sold on 31st December 2009 a long-
term capital asset [bought in 1930 for Rs. 7,000/-]. It had a fair market value on
1st April 1981 of Rs. 7 crores. Consideration for transfer of this asset was
Rs. 30 crores and 66 lakhs. It’s books showed a turnover of goods sold
Rs. 34,00,000/- only during the year. Cost Inflation Index for F.Y. 1981-82 is 100
and for F.Y. 2009-2010, the same is 632.
————————
B/I/10/2,070
*3770401* [3770] – 401
M.Com. (Semester – IV) Examination, 2010
CAPITAL MARKET AND FINANCIAL SERVICES
(2008 Pattern) (New)
(Compulsory Paper)
Time : 3 Hours Max. Marks : 80
1. What is Capital Market ? Explain in detail the structure and functions of Capital
Market.
OR
1. A) Describe the participants of capital market.
2. Write notes on :
e) Powers of SEBI
_amR>r ê$nm§Va
gyMZm : 1 )gd© àíZ gmoS>{dUo A{Zdm`© AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
1. ^m§S>db ~mOma åhUOo H$m` ? ^m§S>db ~mOmamMr aMZm d H$m`} g{dñVanUo ñnîQ> H$am.
qH$dm
1. A) ^m§S>db ~mOmamVrb gh^mJr KQ>H$m§Mo dU©Z H$am.
~) ^m§S>db ~mOmamVrb {d{dY gmYZo gm§Jm.
2. {Q>nm {bhm :
A) amîQ´>r` ^mJ ~mOma (NSE).
~) ^maVmMr ÎdarV {d{Z_` H|$Ð (OTCEI).
qH$dm
2. Xwæ`_ ~mOma åhUOo H$m` ? Xwæ`_ ~mOmamMr C{ÔîQ>ço Am{U H$m`} g{dñVanUo dU©Z H$am.
3. amo»`§mMr gmaUr åhUOo H$m` ? amo»`m§À`m gmaUrH$aUmMo \$m`Xo Am{U gmaUrH$aUm g§X^m©V _mJ©Xe©H$
gyMZm ñnîQ> H$am.
qH$dm
3. _MªQ> ~±qH$J åhUOo H$m` ? _MªQ> ~±Ho$Mr H$m`} d _MªQ> ~±H$aH$Sy>Z nwa{dÊ`mV `oUmè`m {d{dY godm§Mo dU©Z
H$am.
*3770401* -3- [3770] – 401
4. go~r åhUOo H$m` ? go~rMr nmíd©^y_r, ñWmnZm Am{U H$m`} ñnï> H$am.
qH$dm
4. A) naH$s` Jw§VdUyH$ åhUOo H$m` ? naH$s` Jw§VdUyH$sMr JaO ñnîQ> H$am.
————————
B/I/10/8,390
*3770403* [3770] – 403
a) Define
i) Saddle Point.
c) What is the difference between slack, surplus and artificial variables ? How do
P.T.O
[3770] – 403 -2- *3770403*
d) Obtain initial basic feasible solution using Least Cost Method. (LCM) (Also
known as Matrix Minima Method)
Ware house
Plants Cost / Unit (in Rs.) Supply
↓ I II III IV
A 3 8 2 3 10
B 4 6 5 0 25
C 2 0 3 5 20
Demand 25 10 15 5 55
B1 B2 B3
A1 ⎡56 46 34⎤
i) A 2 ⎢76 56 51⎥
⎢ ⎥
A 3 ⎣ 81 59 56⎥⎦
⎢
B1 B 2
A1 ⎡ 3 7 ⎤
ii)
A 2 ⎢⎣ − 5 5 ⎥⎦
f) What do you understand by unbalanced transportation problem ? How would
you convert it into balanced transportation problem ?
b) Find the shortest route from plant (1) to warehouse (6) in the following network.
(Distances between the nodes are in Km)
c) Prepare initial table for the following Linear programming problem using simplex
method. Carry out one iteration only.
Max. Z = 50x1 + 120x2
Subject to 2x1 + 5x2 ≤ 82
3x1 + x2 ≤ 60
x1, x2 ≥ 0
d) Given the following payoff table for the demand stock combinations of a
product, find the number of articles to be stocked so as to maximize profit.
Payoff (Rs.)
Stock
Demand / week Probability
15 16 17 18
15 0.1 450 420 390 360
16 0.2 450 480 450 420
17 0.4 450 480 510 480
18 0.3 450 480 510 540
f) A table given below has been taken from the solution procedure of a
Transportation problem involving minimization of cost (in Rs).
Stockists →
Capacity
Factories X Y Z
(Units)
↓
2 6 6
A 31 25 56
14 22 14
B
41 41 82
6 14 22
C
77 77
Demand
72 102 41 215
(Units)
b) The road network is shown in the figure below. The numbers near the node
along the arc indicate the maximum flow of cars (in 00) from the node along
the are
c) Prepare the pay-off table and regret table for the following :
'The Cost of making an item is Rs. 50 and selling price of the item is Rs. 60.
Unsold item has no resale value. The probability distribution of sales is
given below.
Weekly Sales 4 5 6 7
2x1 + 3x 2 + 4x3 ≤ 1
x1, x2, x3 ≥ 0
e) Prepare the initial simplex table and carry out one iteration for the following
LP problem.
Subject to 2x1 + x 2 ≥ 2
3x1 + 4x2 ≥ 12
x1, x2 ≥ 0
f) Indicate the differences between decision making under risk and decision
making under uncertainty in statistical decision theory.
[3770] – 403 -6- *3770403*
a) A company has 3 products P1, P2, P3 at three of its plants situated in cities
A,B,C. The profit per unit (in Rs.) from various plants are listed below along
with the demand for various products and capacity available in each of the
plants.
Product
Plant P1 P2 P3 Capacity
A 35 24 20 600
B 30 28 25 1000
C 20 25 37 800
Player B
I II III
I ⎡6 11 8 ⎤
Player A II ⎢9 5 9 ⎥
⎢ ⎥
III ⎢⎣6 8 8 ⎥⎦
Event
E1 E2 E3
Action
Perfect Weather Variable Weather Bad Weather
A1 Plant Cabbage 40,000 30,000 20,000
Draw the decision tree and advice the processor on the selection of the action.
c) List all possible cuts in the following network with source at s and sink at t.
Hence find the maximum possible flow from s to t.
_______________
B/I/10/1,730
*3770406* [3770] – 406
M.Com. (Semester – IV) Examination, 2010
Group – B: ADVANCED COST ACCOUNTING AND COST SYSTEMS
Special Paper – VII
[Recent Advances in Cost Accounting and Cost Systems]
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
2. The Management of Sunset Ltd. wants you to assist them to have an idea of the
profit lost as a result of labour turnover and for the company provides you the
following details :
Last year sales accounted to Rs. 66,00,000 and the P/V Ratio was 20% . The
total number of actual hours worked by the direct labour force was 3.45 lakhs.
As a result of the delays by the personnel department in filling vacancies due to
labour turnover, 75,000 potentially productive hours were lost. The actual direct
P.T.O.
[3770] – 407 -2- *3770407*
labour hours included 30,000 hours attributable to training new recruits, out of
which half of the hours were unproductive. The costs incurred consequent on
labour turnover revealed on analysis as follows :
Recruitment cost 18,725
Selection cost 12,750
Training cost 16,105
Settlement cost due to leaving 27,420
Assume that the potential production lost due to labour turnover could have been sold
at prevailing prices. 25
3. RamRam Ltd. has received a special one time only order for 2,500 medals at
Rs. 100 per medal while the current domestic market price of the medal is Rs.
150, can you advise the company to accept the one time special order ? If the
plant capacity is 9,000 medals instead of its present monthly capacity is 10,000
medals can the company accept the one time special order subject to the company
can either accept the order in full or reject totally.
The company provides other details as under :
The Company manufactures medals for winners of atheletic events and other
contests. It has current production and sale level of 7,500 medals per month. The
cost data for the month April 2010 is as under :
Rs.
Direct materials 2,62,500
Direct wages 3,00,000
Variable cost (vary with number of batches) set ups, material
handling, quality control 150 batches×Rs. 500 per batch 75,000
Fixed manufacturing costs 2,75,000
Fixed marketing costs 1,75,000
10,87,500
The Company makes medals for its existing customers in batch size of 50 medals
i.e. 150 batches×50 medals per batch = 7,500 medals.
The one time special order for 2,500 medals requires the company to manufacture
the medals in 25 batches of 100 each. 25
*3770407* -3- [3770] – 407
4. ZigZag Company purchases three chemicals A, B and C from Kolkata but cannot
decide how to charge the cost of materials to the production and asks for your
help to suggest the stock rate for pricing issue of chemicals assuming a provision
of 5% toward further deterioration. The Company provides you with the following
information :
The purchase invoices shows the following :
Rs.
Chemical A – 3000 kg @ Rs. 4.20 per kg 12,600
Chemical B – 5000 kg @ Rs. 3.80 per kg 19,000
Chemical C – 2000 kg @ Rs. 4.75 per kg 9,500
VAT 2,055
Railway Freight 1,000
44,155
5. The management of the General computers Co. Ltd. is thinking to reduce its
selling prices, there are three proposals but the management could not reach a
decision, you as an expert, is requested by the company to suggest the most
appropriate alternative to be accepted for the forth coming year.
The accounts of the Company are expected to reveal a profit Rs. 14,00,000 after
charging fixed cost of Rs. 10,00,000 for the year ended on 31st March 2010. The
selling price of the product is Rs. 50 per unit and variable cost per unit is Rs. 20.
And the alternatives for consideration are :
_________________
B/I/10/1,825
*3770408* [3770] – 408
M.Com. (Semester – IV) Examination, 2010
Gr. C : BUSINESS PRACTICES AND ENVIRONMENT
Special Paper VII : Recent Advances in Business Practices and Environment
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
1. Describe in detail the objectives, eligibility, role and responsibilities of Udyami Mitras
under Rajiv Gandhi Udyami Mitra Yojana.
3. ‘Define the term ‘Self Help Group’. Explain the nature and scope of SHG.
OR
3. ‘The SHG’s have empowered women in rural India.’ Discuss this statement in view
the role SHG’s have played in making rural women self sufficient.
4. Define the term ‘Environment Audit’. State the objectives of Environment Audit.
OR
P.T.O.
[3770] – 408 -2- *3770408*
_amR>r ê$nm§Va
1. dñÌmoÚmoJ {dH$mgmR>r _hmamîQ´>mÀ`m Am¡Úmo{JH$ Jw§VdUyH$ d nm`m^yV YmoaU-2006 Zwgma XoD$ Ho$boë`m Am{W©H$
àmoËgmhZm§Mr _m{hVr Úm.
qH$dm
1. amOrd Jm§Yr CÚ_r {_Ì `moOZoMr C{ÔîQ>ço d nmÌVm gm§JyZ CÚ_r {_Ìm§Mr O~m~Xmar {deX H$am.
2. CÚ_r {_Ì `moOZoA§VJ©V bm^mÏ`mªÀ`m Zm|XUrMr à{H«$`m ñnîQ> H$am.
qH$dm
2. _hmamîQ´>mÀ`m Am¡Úmo{JH$ Jw§VdUyH$ YmoaU-2006 Zwgma nm`m^yV {dH$mgmMo YmoaU ñnîQ> H$am.
3. "ñd`§ ~MV JQ>' hr g§H$ënZm ñnîQ H$ê$Z ñd`§~MV JQ>mMo ñdê$n d ì`már >ñnîQ> H$am.
qH$dm
3. "J«m_rU _{hbm§À`m g~brH$aUm_Ü`o ñd`§~MV JQ>mMo _moR>o `moJXmZ Amho' `m {dYmZmMr MMm© H$am.
*3770408* -3- [3770] – 408
4. "n`m©daUr` A§Ho$jU `m g§koMr ì`m»`m Úm. n`m©daUr` A§Ho$jUmMr C{ÔîQ>ço {deX H$am.
qH$dm
4. à_§S>ir` {Z`§ÌUmMr _yb^yV VËdo ñnîQ> H$am.
5. Q>rnm {bhm (H$moUË`mhr Mma)
A) H$m_Jma {dnUZ _m{hVr H$j
~) J«m_ CÚmoJ dgmhVr
H$) ""ñd`§ ~MV JQ>''– ho H$am d Vo H$ê$ ZH$m!
S>) n`m©daUr` A§Ho$jUmÀ`m _`m©Xm
B) àM{bV g_mOmVrb à_§S>ir` {Z`§ÌU
\$) à_§S>ir` {Z`§ÌUmZwgma Zm_{ZX}{eV g§MmbH$m§Mr ^y{_H$m.
___________________
B/I/10/1,390
*3770410* [3770] – 410
M.Com. (Semester – IV) Examination, 2010
Gr. B – BUSINESS ADMINISTRATION
Special Paper VII: Recent Advances in Business Administration
( 2008 Pattern) (New)
3. Explain the concept of six sigma. State DMAIC method used in six sigma.
OR
3. Discuss DMADV method of six sigma.
4. What do you mean by cross cultural management ? What are its significance for
business organisation ?
OR
4. Explain various dimensions of cross - cultural management.
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ Amdí`H$ AmhoV.
2) gd© àíZm§Zm g_mZm JwU AmhoV.
1. “~Xb hm {ZgJm©Mm {Z`_ Amho, ì`dgm` joÌhr Ë`mb>m AndmX Zmhr.” ì`dgm` g§KQ>ZoÀ`m g§X^m©V
~XbmMo àH$ma d JaO bjmV KD$Z darb {dYmZmMr MMm© H$am.
qH$dm
1. bmoH$ ~Xbm§Zm {damoY H$m H$aVmV ? `m {damoYmda _mV H$aUo H$go e` Amho?
2. ERP Mr g§H$ënZm ñnîQ H$am d Ë`mMr d¡{eîRMo gm§Jm.
qH$dm
2. ERP Mo ì`dgm`mbm hmoUmao \$m`Xo d VmoQ>o {bhm.
3. ‘{gg {g½_m’hr g§H$ënZm ñnîQ H$am. {gg {g½_m _Yo dmnabr OmUmar DMAIC hr nÕV ñnîQ H$am.
qH$dm
3. {gg {g½_m _Yrb DMADV nÕVrMr MMm© H$am.
qH$dm
4. Am§Va g§ñH¥$Vr ì`dñWmnZ (Cross-Cultural Management ) åhUOo H$m` ? CÚmoJ ì`dgm`mV `mMo
_hËd H$m` Amho Voo {bhm.
qH$dm
4. Am§Va g§ñH¥$VrÀ`m ì`dñWmnZmÀ`m {Za{Zamù`m ~mOyMo ñnîQ>r>H$aU H$am.
5. {Q>nm {bhm (XmoZ ) :
A) ~Xb KS>dyZ AmUUmao KQ>H$
~) {dbr{ZH$aUmMo àH$ma
H$) nwZémrdZ ì`dñWmnZ (Turn-Around Management)
S>) H$§mß`yQ>a Am{U B.Ama². nr
B) g§ñH¥$VrMo ñWa.
___________
B/I/10/3,985
*3770411* [3770] – 411
P.T.O.
[3770] – 411 -2- *3770411*
4. Your company has asked you as its Finance Director, to submit a proposal
suggesting various options to raise an amount of Rs. 2.5 crs. The basic
assumptions are :
i) Your company is a medium size organization with average annual turnover
of Rs. 10 crs.
ii) The PAT for last two years were 0.9 crs. and 1.2 crs. respectively.
iii) The company has undertaken massive expansion plan to cater to the growing
demand of its products.
iv) The company is listed company.
Required :
Prepare a proposal stating in it the pros and cons of each option of raising the
required amount. 20
_amR>r ê$nm§Va
gyMZm : A) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
~) àË`oH$ àíZmg 20 JwU AmhoV.
1. ""CÚmoJmÀ`m ì`dñWmnZmVrb _hÎdmÀ`m àíZm§Mr CH$b H$éZ Vo gmoS>{dÊ`m_Ü`o g_ñ`m AÜ``Z nÕVr
(Case Study Approach) A{Ve` Cn`wV R>abr Amho''. {d{dY CXmhaUo XoD$Z `m {dYmZmMr MMm©
H$am.
qH$dm
i) g_ñ`m AÜ``Z nÕVrMo \$m`Xo d VmoQ>o {deX H$am.
ii) g_ñ`m AÜ``Z nÕVrÛmam Ho$ë`m OmUmè`m AmH$bZmMr àH«$s`m ñnîQ> H$am.
2. EH$m ~hþamîQ´>r` H§$nZrZo Ë`m§À`m H$m_Jma à{ejU H$m`©H«$_m_Ü`o H$m_Jmam§Mr OmJ{VH$ nmVirdarb ñnY}g
Vm|S> XoÊ`mgmR>r V`mar H$aÊ`mgmR>r à{ejU H$m`©H«$_ V`ma H$aÊ`mgmR>r Amnbr Zo_UyH$ Ho$br Amho.
`m g§X^m©V :
1) gÜ`m am~{dV Agbobr H$m_Jmam§gmR>rMr H$m_{Jar _yë`_mnZ nÕVr d Ë`mVrb ÌwQ>r {deX H$aUmar
Q>rn {bhm.
2) AmnU gwM{dboë`m à{ejU H$m`©H«$_mMr C{ÔîQ>`o d KQ>H$ ñnîQ> H$am.
*3770411* -3- [3770] – 411
3. AmnU "ì`dñWmnH$ - g§kmnZ' `m nXmda EH$m Om{hamV H§$nZr_Yo H$m`©aV AmhoV. gÜ`m Amnbr H§$nZr
^maVmÀ`m npíM_ {d^mJmgmR>r H$m_ H$aVo. na§Vw H§$nZrZo ^maVmÀ`m X{jU {d^mJm_Yo Amnbo H$m`©joÌ
dmT>{dÊ`mMo R>a{dbo AgyZ nwT>rb EH$ dfm©V 2.5 Xebj EdT>r CbmT>mb H$aÊ`mMo C{ÔîQ> R>odbo Amho.
Amnë`m C{ÔîQ>nwVugmR>r H$amì`m bmJUmè`m Cnm``moOZm {deX H$aUmar {dñV¥V {Q>nUr ì`dñWmnH$s`
g§MmbH$m§Zm XoÊ`mgmR>r V`ma H$am.
4. Amnë`m H§$nZrbm 2.5 H$moQ>r én`o C^o H$amd`mMo AmhoV. `m g§X^m©Vrb J¥{hVHo$ `mà_mUo -
1) Amnë`m H§$nZrMr gamgar dm{f©H$ CbmT>mb é.10 H$moQ>r Amho.
2) Joë`m XmoZ dfm©Vrb H$amoÎma Z\$m é. 90 bmI d é. 1.20 H$amoS> AZwH«$_o Amho.
3) J«mhH$m§À`m dmT>Ë`m _mJUrÀ`m nyV©VogmR>r H§$nZrZo {dñVma àH$ën hmVr KoVbm Amho.
4) H§$nZrMr ^mJ-~mOmamV Zm|X Pmbobr Amho.
`m H§$nZrMo {dÎm g§MmbH$ `m ^y{_Ho$VyZ gXahÿ 2.5 H$moQ>r C^o H$aÊ`mÀ`m {d{dY n`m©`m§Mr gmYH$-~mYH$
MMm© H$am.
————————
B/I/10/2,525
*3770414* [3770] – 414
P.T.O.
[3770] – 414 -2- *3770414*
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ Amdí`H$ AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
1. ghH$mar g§ñWm§À`m AmOmanUm§À`m H$maUm§Mr MMm© H$am.
qH$dm
OmJ{VH$sH$aUmÀ`m `wJmV ghH$mar ZoV¥ÎdmMo _hÎd gm§Jm.
2. ghH$mar g§ñWm§da OmJ{VH$sH$aUmMm à^md H$gm Pmbobm Amho ?
qH$dm
OmJ{VH$sH$aUmMr AmìhmZo nobì`mgmR>r ghH$mar g§ñWm§Zr H$moUVr ì`yhaMZm ñdrH$mamdr ?
3. ñd§`ghmæ`Vm JQ>mMr ñWmnZm Am{U g§KQ>Z `m~m~V MMm© H$am.
qH$dm
J«m_rU {dH$mgmVrb ñd`§ghmæ`Vm JQ>mÀ`m ^y{_Ho$Mr MMm© H$am.
4. ^maVmVrb eoVH$è`m§À`m AmË_hÎmo _mJrb {d{dY H$maUo {deX H$am.
qH$dm
J«m_rU ^mJmVrb Am{W©H$ VUmdpñWVrda _mV H$aÊ`mgmR>r emgZmZo `moOboë`m Aën Am{U XrK©H$mbrZ
Cnm`m§Mr MMm© H$am.
5. WmoS>`mV Q>rnm {bhm (H$moUË`mhr XmoZ) :
A) ghH$mar g§ñWm§Mr Am{W©H$ ñW¡`©Vm
~) {gg {g½_m V§Ì
H$) ñd`§ghmæ`Vm JQ> Am{U pñÌ`m§Mo g~brH$aU
S>) AmË_{Z^©a J«m_rU {dH$mg.
—————————
B/I/10/1,360
*3770415* [3770] – 415
M.Com. (Semester – IV) Examination, 2010
(Group F) : CO-OPERATION AND RURAL DEVELOPMENT
Special Paper – VIII
Case Studies in Co-operation and Rural Development
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
1. Analyse the following case, express your views about related issues and suggest
the best solution.
Shri Patel, the chief accountant and head of account department is working in the
head office. Thirty employees are working under him.
The entire staff is from the nearby areas with little exposure to the recent trends in
the accounting practices. Shri Patel has prepared a massive plan of computerisation
of all the departments, including branches also. The board of directors has accepted
the plan of computerisation. On the formal request of Shri Patel, Board of directors
has newly appointed Mr. Jayprakash an expert person in the field of Information
Technology, for the implementation of Patel’s plan.
Shri Jayprakash’s responsibility is to help the consultants hired, for system design
and to see the whole process of computerisation through for successful
implementation of the plan, it is necessary to change mind psychology of the
employees and also they may require training. There would also substantial
organisational restructuring. The staff is worried about the continued security of
their jobs. They have, therefore, met Shri Patel and expressed their concerns.
Shri Patel asked Shri Jayprakash to handle these emerging issues, in addition to
the computerisation work.
P.T.O.
[3770] – 415 -2- *3370415*
Review questions :
1) If you are Jayprakash, how would you deal with the staff and ensure their co-
operation and acceptance of the plan ?
2) What steps the Board of directors should take to ensure that such a major
organisational change has minimal negative impact on the staff’s mind set,
their work output and work place behaviour ?
How you solve this case by considering review questions ? Give best solution
also.
2. A leading state Co-operative Bank, with its head office, five regional offices and
28 branches at district places, working with 1400 employees is located in state’s
capital. Shri P. Perdeshi, Managing Director, of the bank, once introduced an
idea of setting up a staff training centre in the Bank’s head office. The idea soon
became a topic of discussion. Should we set up such a centre or continue to rely
on external training agencies. The M.D. had been visualized the hiring out of the
training services of the bank-appointed faculty to other co-operative banks, so as
to make the training centre as a profit centre within the bank. Shri Harish Patil, the
Bank’s executive director incharge of the Human Resourse Management and
who was responsible for the training of the employees, though in favour of the
idea ; However, wondered whether his department should be run as the peripheral
business activity of the bank or should it concentrate exclusively on the training
of their own employees. Analyse the case and suggest proper solution.
Review questions :
1) Should the bank set up its own training centre or continue with the already
existing external training system ?
2) Should the bank use its own training centre to train the employees of other co-
operative banks ?
3. Shri Slow is working in a Sant co-operative sugar factory for the last 15 years
looking after a sugarcane department of 20 employees. He is not technically
qualified man, but is a practical man having good practical experience in sugar-
cane field.
Due to his absenteeism, he does not get full salary of the month and time, which
leads to borrowing money from his assistants, and this money generally not
returned. This has resulted in loss of work, if his senior officer had not taken care
of the same from time to time. The problem is how to tackle this man so that he
will be useful and contribute to the betterment of the co-operative sugar factory.
He was warned twice for his irregular attendance. His increament was withheld
for one year. For the same reason by the M.D. Analyse the case and express your
views about following issues.
Some issues :
2) Are his experience and talent used to best advantage by keeping him as a poor
supervisor ?
4. There was a serious strike in a co-operative sugar factory, in the sugarcane cutting
department. The major workers are unskilled.
The Mukadam of such unskilled workers was coming every day on duty but he
was not allowing the workers to come to work. He was a leader in disguise.
The General Manager of the co-operative sugar factory was having serious
problem because the workers had a very strong union. After serious thought and
consultation with his colleagues and subordinates, the G.M. devised method by
which he could attempt calling of the strike.
He called the Mukadam and told him that it was an opportunity when all the
relations and friends of Mukadam could be employed because the Management
had decided to take fresh labour. The Mukadam fell for the bait and next day
there were 100 relations of the Mukadam. Working in the factory. This created
the desired effect on other workers on strike and they also started coming to
work in a few days.
Now the newly employeed workers who were related to the Mukadam started
bragging about their relationship to the Mukadam and they were not doing any
work. This was an opportunity the G.M. took to prove inefficiency of the
Mukadam, there by terminating his services. Thus the strike was completely called
off and the main person responsible for strike, i.e., the Mukadam, was also got
rid of.
Some issues :
a) Attitude of Manager.
b) Behaviour of Mukadam.
d) Steps taken by G.M. for solving the problem of strike. Analyse the case and
express your opinion.
*3770415* -5- [3770] – 415
_amR>r ê$nm§Va
1. Imbrb Ho$gMo {díbofU H$ê$Z Ë`mg§X^m©Vrb _wÚm§~m~V Amnbm ÑpîQ>H$moZ gm§Jm Am{U gdm}Îm_ Cnm`
gwMdm.
_hmamîQ> ghH$mar gmogm`Q>r H$m`ÚmZwgma Zm|XUr Pmbobo, OZbú_r gyna ~mOma ho EH$ AJ«JÊ` J«mhH$ ^m§S>ma
AgyZ Ë`mÀ`m Ah_XZJa Am{U nwUo {OëømV 10 emIm AmhoV. Ë`mMo à_wI H$m`m©b` nwUo ehamV Amho,
Ë`mÀ`m {d{dY emIm§_Ü`o EHy$U 400 H$m_Jma H$m_ H$aVmV.
lr nQ>o>b ho _w»` boImnmb AgyZ boImH$_© {d^mJmMo à_wI AmhoV Vo nwUo `oWrb _w»` H$m`m©b`mV H$m_
H$aVmV d Ë`m§À`m hmVm§Imbr 30 H$_©Mmar AmhoV. ho gd© H$_©Mmar OdinmgÀ`m n[agamVrb AgyZ Ë`m§Zm
boImH$_m©Vrb AmYw{ZH$ àdmhm~m~V \$maer _m{hVr Zmhr. lr nQ>ob `m§Zr J«mhH$ ^m§S>mamÀ`m gd© emIm d
{d^mJm_Ü`o g§JUrH$s H$aUmMr _moR>r `moOZm V`ma Ho$br Amho. gXa `moOZobm g§MmbH$ _§SimMr _mÝ`Vm
{_imbr Amho. lr nQ>ob `m§À`mM {dZ§VrZwgma, g§MmbH$ _§S>imZo lr O`àH$me, Oo _m{hVr V§ÌkmZ joÌmVrb
Vk AmhoV, `m§Mr lr nQ>ob `m§À`m `moOZoMr A§_b~OmdUr H$Ê`mgmR>r Zì`mZo Zo_UwH$ Ho$bobr Amho.
g§JUH$ àUmbr H$m`m©pÝdV H$aÊ`mgmR>r Zo_boë`m gëbmJmam§H$Sy> Z Vr ì`dpñWVnUo ~gdyZ KoÊ`mMr _w»`
O~m~Xmar lr O`àH$me `m§Mr Amho. g§J{UH$sH$aUÀ`m `epñdVogmR>r H$_©Mmè`mMr _mZ{gH$Vm ~XbUo d
Ë`mgmR>r Ë`m§Zm `mo½` à{ejU XoUo JaOoMo Amho. VgoM Ë`mgmR>r AZoH$ g§KQ>ZmË_H$ ~Xb H$aUohr An[ahm`©
Amho. g§J{UH$sH$aUm_wio H$_©Mmè`m_Ü`o Amnë`m ZmoH$arÀ`m emñdVr~m~V e§H$m {Z_m©U Pmbr Amho.
H$_©Mmè`m§Zr `m~m~mV lr nQ>ob `m§Mr ^oQ> KodyZ MMm©hr Ho$br Amho. lr nQ>ob `m§Zr g§JUH$ àUmbr H$m`m©pÝdV
H$aÊ`m ~amo~aM H$_©Mmè`m§Mo ho àíZ gmoS>{dÊ`mMr O~m~Xmarhr lr O`àH$me `m§Moda gmon{dbr Amho.
àíZ :
1) Vwåhr lr O`àH$me AmhmV Ago _mZyZ H$_©Mmè`m§À`m `m g_ñ`oMo {ZamH$aU H$go H$amb d
g§J{UH$sH$aU `moOZogmR>r Ë`m§Mo ghH$m`© H$go {_idmb ?
2) `m g§J{UH$sH$aU `moOZo_i w o g§KQ>ZmË_H$ _yb^yV ~Xb hmoV AgVmZm H$m_Jmam§À`m _mZ{gH$VoV H$_rVH$_r
~Xb hmoÊ`mÀ`m ÑîQ>rZo g§MmbH$ ~mooS>m©Zo H$moUVr nmdbo CMbm`bm hdrV ? darb àlm§À`m AmYmao Ho$g
gmoS>dm `m Ho$ggmR>r> gdm}Îm_ Cnm` XIrb gwMdm.
2. amÁ`mÀ`m amOYmZrV _w»` H$m`m©b` Agboë`m EH$m AJ«JÊ` amÁ` ghH$mar ~±Ho$À`m, 5 àmXo{eH Am{U
28 {Oëhm ñVamdarb emIm AmhoV. ~±Ho$V EHy$U 1400 H$_©Mmar AmhoV. ~±Ho$Mo H$m`©H$mar g§MmbH$, lr
nr. naXoer `m§Zr ~±Ho$À`m _w»` H$m`m©b`mV H$_©Mmar à{ejU H$j gwé$ H$aÊ`mMr H$ënZm _m§S>br. ~±Ho$Zo
ñdV: Mm à{ejU H$j gwI H$amdm H$s ~{hñW à{ejU g§ñWoH$Sy>Z H$m`© H$ê$Z ¿`mdo, `m~m~V gd©Ì MMm© gwé
Pmbr. lr naXoer `m§À`m à{ejU H$j gwé$ H$aÊ`m~m~V Iyn Anojm AmhoV. `m H$jmÀ`m godm BVa ~±H$m§Zm
[3770] – 415 -6- *3370415*
CnbãY H$ê$Z XoD$Z Mm§Jbm Z\$m H$_{XVm `oBb © Aer Ë`m§Zm Amem Amho. ~±H$o Mo Xwgao H$m`©H$mar, g§MmbH$,lr
harf nm{Q>b, ho _Zwî`~i ì`dñWmnZ Am{U H$_©Mmè`m§À`m à{ejmMohr H$m`© nmhVmV. Ë`m§Zmhr lr naXoer
`m§Mr à{ejU H$j ~±H$VM gwé H$aÊ`mMr H$ënZm ^mdbr na§Vw Amnë`m {d^mJmMo à{ejUmMo à_wI H$m_
gmoSy>Z BVa ~±H$m§Zm `m godm {dH$Ê`mMr H$ënZm Ë`m§Zm AmdS>br Zmhr.
àíZ :
1) ~±H$o Zo ñdV: Mo à{ejU H|$X« gwé$ H$amdo $ H$s àM{bV àWoZgw ma ~mhoê$Z à{ejU godm pñdH$mamÊ`mV ?
2) BVa ghH$mar ~±H$m§_Yrb H$_©Mmè`m§Zm `m gw{dYm ÚmÊ`mV {H$ Ho$di$ ñdV:À`m H$_©Mmè`m§Zm à{ejU
Úmdoo ?
`m Ho$ggmR>r gdm}ËH¥$îQ> Cnm` gwMdm.
3. lr ñbmoo ho g§V ghH$mar gmIa H$maImÝ`mV Joë`m 15 dfmªnmgyZ H$m`©aV AgyZ, 20 H$_©Mmar Agbooë`m
D$g {d^mJmMo à_wI AmhoV Vo Vm§ÌrH$ÑîQ>çm {ejrV Zm{hV, na§Vw ì`dhmakmZ Agbobo D$g joÌmVrb
EH$ AZw^dr J¥hñW AmhoV.
D$gm§À`m {d{dY OmVr~m~V ñbmoo `m§Zm Mm§Jbo kmZ Amho. Ago Agbo Var {Z`{_VnUo hOa amhÊ`m~m~V ñbmo
CXm{gZ AmhoV. H$Yr H$Yr _{hÝ`mVyZ ghm Vo gmV {Xdg J¡ahOa amhVmV. Vo J¡ahOoar~m~V nwT>rb à_mUo
AZoH$ H$maUo XoVmV. CXm :
1) ghH$mamVrb C nXñWm§§Zm ^oQ>Uo
2) ghH$mamVrb àíZm§~m~V d{H$bm§Mm gëbm KoUo.
3) ñdV: Mo qH$dm nËZrMo AmOmanU.
Ë`m§À`m gVVÀ`m J¡ahOoar_wio$ Ë`m§Zm g§nyU© _{hÝ`mMm nJma {_iV Zgo. åhUyZ Vo BVam§H$Sy>Z, Ë`m§À`m
ghH$m§è`mH$Sy>Z, H$m_Jmam§H$Sy>Z H$O© H$mT>V> AgV. na§Vw Vo ho H$O© ghgm naV H$aV ZgV. `m_wio$ Ë`m§À`m
ghH$mè`mdarb d H$m_Jmamdarb Ë`m§Mm dMH$ hiy hiy H$_r Pmbm. Ë`m Cn{d^mJm_Ü`o ~o{eñV dmTy>Z
CËnmXZ H$_r Pmbo. na§Vw Ë`m§À`m d[aîQ>m§Zr `m~m~V H$mhrhr Ho$bo Zmhr.
AmVm àíZ Agm CnpñWV Pmbm Amho H$s, ñbmo `m§Mm H$maImÝ`mÀ`m {dH$mgmgmR>r H$gm Cn`moJ H$ê$Z KoVm
`oB©b d EH§$Xa n[apñWVr H$er hmVmiVm `oB©b. ñbmo. `m§Zm J¡ahOoar~m~V XmoZ doiog g_O XoÊ`mV Ambr.
Ë`m§Mr EH$ dfm©gmR>r nJmadmT> Wmon{dÊ`mV Ambr.
*3770415* -7- [3770] – 415
àíZ :
1) lr ñbmo ho Mm§Jbo Vk H$_©Mmar AmhoV H$s CÎm_ gynadm`Pa AmhoV ?
2) Ë`m§Zm n`©dojH$$ R>odyZ Ë`m§À`mVrb ~w{Õ_ÎmoMm Mm§Jbm dmna Ho$bobm Amho H$m` ?
3) Ë`m§Mo d[aîQ> A{YH$mar lr ñbmo `m§Zm gwYmê$ eH$V ZìhVoo H$m ? BVa H$m_Jmam§darb dmB©Q> n[aUm_ Vo
Q>miy eH$V ZìhVoo H$m` ?
4) lr ñbmo `m§Mo_Ü`o gwYmaUm hmoUogmR>r H$moUVr H¥$Vr `moOZm H$am`bm hdr` ?
4. ghH$mar gmIa H$maImÝ`mVrb D$g VmoS>Ur {d^mJmV EH$ qMVmOZH$ g§n {Z_m©U Pmbm. ~hþVoH$ D$g VmoS>Ur
H$m_Jma ho l_Ordr AmhoV. `m H$m_Jmam§Mm _wH$mX_ {Z`{_V H$m_mda `oV Ago na§Vw H$m_Jmam§Zm H$m_mda `ody
XoV Zgo. _wH$mX_ hm H$m_Jmam§Mm Nw>nm ZoVm hmoVm.
`m l_Ordr H$m_Jmam§Mr AË`§V à~i g§KQ>Zm Agë`mZo ghH$mar gmIa H$maImÝ`mÀ`m à_wI ì`dñWmnH$mg_moa
_moR>r g_ñ`m hmoVr. `m g_ñ`o~m~V gImob {dMma H$ê$Z Am{U ghH$mar VgoM hmVmImbÀ`m H$_©Mmè`m~amo~a
MMm© H$ê$Z à_wI ì`dñWmnH$mZo g§nmda VmoS>Jm H$mT>>Ê`mMm _mJ© emoYbm.
à_wI ì`dñWmnH$mZo _wH$mX_mbm ~mobdyZ Ago gm§{JVbo H$s, ì`dñWmnZmZo g§nmda VmoS>Jm åhUyZ ZdrZ
H$_©Mmar ^aVr H$aÊ`mMo R>a{dbo Amho. `m pñW{VV _wH$mX_mbm Amnbo ZmVodmB©H$ Am{U {_Ìm§Zm H$m_mda
KoÊ`mMr Mm§Jbr g§Yr {Z_m©U Pmbobr Amho. _wH$mX_, à_wI ì`dñWmnH$mÀ`m ~mobÊ`mbm ^wbbm Am{U
Ë`mZo Xwgè`m {XdgmnmgyZ Amnë`m 100 ZmVodmB©H$m§Zm H$m_mda ê$Oy H$ê$Z KoVbo. ZdrZ H$m_Jma KodyZ H$m_
gwé Pmë`mZo OwÝ`m d g§nH$ar H$m_Jmam§da> BpÀN>V n[aUm_ Pmbm d H$mhr {XdgmV Vohr H$m_mda hOa Pmbo.
OwZo H$m_Jma H$m_mda hOa Pmë`mZ§Va Zì`mZoo Zo_UwH$ Ho$bobo H$m_Jma, _wH$mX_m{e g§~§{YV Agë`mZo, dmX
H$ê$ bmJbo Am{U H$m_mH$S>o> Xwb©j H$ê$ bmJbo.à_wI ì`dñWmnH$mZo hr EH$ Mm§Jbr g§Kr g_OyZ _wH$mX_mMm
ZmH$V}nUm {gÕ H$ê$Z Ë`mbm H$m_mdê$Z H$mTy> Z Q>mH$bo. `m_wio H$m_Jmam§Mm g§nhr nwU©V: {_Q>bm Am{U
g§nmbm O~m~Xma AgUmar à_wI ì`Vr, _wH$mX_, `mMrhr gwQ¥>r Pmbr.
MM}gmhr H$mhr _wÔo .
A) à_wI ì`dñWmnH$mMr _mZ{gH$Vm.
~) _wH$mX_mMr dV©UwH$
H$) à_wI ì`dñWmnH$ - H$m`©nwVubm _hËd XoUmam H$s Zr{V_yë`o nmiUmam.
S>) g§n {_Q>{dÊ`mgmR>r à_wI ì`dñWmnH$mZo CMbbobr nmdbo. `m Ho$gMo {díbofU H$ê$Z Amnbo _V
_m§S>m.
———————
B/I/10/1,360
*3770416* [3770] – 416
M.Com. (Semester – IV) Examination, 2010
Gr. G – ADVANCED BANKING AND FINANCE
Spl-Paper – VII : Recent Advances in Banking and Finance
(2008 Pattern) (New)
Time : 3 Hours Max. Marks : 80
a) Depositories
b) Derivatives. 15
P.T.O.
[3770] – 416 -2- *3770416*
b) Repurchase obligation
_amR>r ê$nm§Va
3. ì`mnmar ànÌ Am{U R>odrMo à_mUnÌ `mMm AmnUmg H$m` AW©~moY hmoVmo ? R>odtMr n«_mUnÌo {ZJ©{_V
H$aÊ`mg§X^m©Vrb ^maVr` [aPìh© ~±Ho$Mr gÜ`mMr _mJ©Xe©H${Z`_mdbr {bhm. 15
AWdm
ZmUo ~mOma nañna {ZYtMr H$m`©àUmbr g{dñVanUo ñnîQ> H$am. 15
4. àmW{_H$ ~mOma Am{U Xwæ`_ ~mOma `mVrb \$aH$ ñnîQ> H$am. ^mJ ~mOmamV ^mJm§Mr Zm§oXUr H$aÊ`mMr n«Umbr
ñnîQ> H$am. 15
AWdm
Imbrb g§H$ënZm ñnîQ> H$am :
A) {ZjonñWmZ
~) AZwOmV 15
5. {Q>nm {bhm (H$moUË`mhr XmoZ) :
A) Amoìha X H$mC§Q>a Eg|O Am°\$ B§{S>`m
~) nwZ©IaoXrMo ~§YZ
H$) naH$s` g§ñWm§À`m Jw§VdUyH$sVrb ~XbVo àdmh
S>) ^maVmVrb ~±H$ {d{bZrH$aU.
20
_____________
B/I/10/2,395
*3770417* [3770] – 417
M.Com. (Semester – IV) Examination, 2010
Gr. G – ADVANCED BANKING AND FINANCE
(2008 Pattern) (New)
Spl. Paper – VIII : Case Study in Banking and Finance
Time : 3 Hours Max. Marks : 100
1. Mr. Amar has a current account in your branch . A cheque drawn by him was
returned unpaid with a direction to ‘Present Again’. Before the said cheque was
presented again a Garnishee order’ was served in respect of Amar’s account.
Explain with reason your decision, as a banker, pertaining to the cheque if presented
again.
2. What course should a banker adopt in the following cases ? Give reasons to your
answers.
3. Indicate, with reasons whether the following statements are true or false.
P.T.O.
[3770] – 417 -2- *3770417*
5. A farmer approaches you for a loan of Rs. 20,000 for installation of an electric
pumpset in the well in his land of 5 acres. Explain with reasons the steps and
precautions you would like to take in granting the loan.
6. A customer of your branch approaches you for a loan facility against Fixed Deposit
Receipt of Rs. 50,000 of another bank issued in his favour. How would you deal
with the proposal ? Give reasons.
7. A bank advances money on the security of a guarantee. The guarantor learning that
the principal debtor is in financial difficulties, tenders to the bank the full amount of
his liability under the guarantee and says that the security deposited by the customer
with the bank may be surrendered to him.
Discuss the position with reasons.
*3770417* -3- [3770] – 417
_amR>r ê$nm§Va
1. lr A_a `m§Mo Mmby ImVo Vwåhr H$m_ H$aV Agboë`m ~±Ho$À`m emIo_Ü`o Amho.Ë`mZo H$mT>bobm YZmXoe AmXa Z
hmoVm "YZmXoe naV gmXa H$am' Agm eoam _méZ naV nmR>{dÊ`mV Ambm. hm YZmXoe ~±Ho$_Ü`o naV `oÊ`mnydu
lr. A_a `m§À`m ImË`mg§X^m©V Ý`m`mb`mMm _ZmB© AmXoe Vw_À`mH$So Ambobm Amho.
Oa hm YZmXoe Vw_À`m ~±Ho$_Ü`o naV gmXa Ho$bm Va ~±H$a åhUyZ Vwåhr H$moUVm {ZU©` Ü`mb ho H$maUm§gh ñnîQ>
H$am.
2. Imbrb CXmhaUm§_Ü`o ~±H$aZo H$moUVm {ZU©` Ü`m`bm nm{hOo ? Vw_Mo CÎma gH$maU {bhm.
A) lr nr. `m§Zr _`m©{XV H§$nZrMm g§MmbH$ `m ZmË`mZo YZmXoe H$mT>bm Amho. `m YZmXoemda Ë`m H§$ZrÀ`m
{MQ>UrgmMrhr ñdmjar Amho. lr nr. `m§À`m _¥Ë`yMr dmVm© ~±H$abm H$ië`mZ§Va hm YZmXoe ~±Ho$_Ü`o n¡go
KoÊ`mgmR>r gmXa Ho$bobm Amho.
~) g_memoYZ J¥hm_m\©$V Vw_À`mH$S>o EH$ YZmXoe Ambobm Amho. `m YZmXoemMo n¡go lr ~ AWdm Vmo gm§Job
Ë`mbm Úmd`mMo AmhoV. `m YZmXoemÀ`m aoIm§H$Zm_Ü`o AMbZj_ Agm eoam _mabobm Amho. lr ~ `m§Zr lr
H$ `m§À`m Zmdo YZmXoemMo n¥ð>m§H$Z Ho$bo Amho. lr H$ `m§Zrhr naV Ë`m YZmXoemMo n¥îR>m§H$Z Ho$bo Amho.
3. Imbrb {dYmZo Iar AWdm ImoQ>r AmhoV Vo gH$maU {bhm.
A) MbZj_ XñVEodOmMm H$m`Xm 1881 à_mUo nañna ghmæ`H$ hþ§S>r hr ì`mdhm[aH$ hþ§S>r AgV Zmhr.
H$) 31 OyZ 2009 Aer VmarI Agbobm YZmXoe 30 OyZ amoOr n¡go XoÊ`mg nmÌ AgVmo.
S>) _ Am{U H§$nZr `m ^mJrXmar g§ñWoMm ^mJrXma Agboë`m lr _. `m§À`m ZmdmMm YZmXoe ^mJrXmar g§ñWoÀ`m
ImË`mV O_m H$aVm `oVmo.
[3770] – 417 -4- *3770417*
4. EH$m _`m©{XV H§$nZr_Ü`o lr Eg ho ì`dñWmnH$s` g§MmbH $AmhoV. nwUo `oWrb dm` `m ~±Ho$V H§$nZrMo ImVo
Amho. `m ImË`mdarb ì`dhma ñdV:À`m ñdmjarZo H$aÊ`mMm A{YH$ma \$V lr Eg `m§Zm Amho. lr Eg `m§Mo
ì`pVJV ImVo nwUo `oWrb PoS> `m ~§°Ho$V Amho. `m ì`pVJV ImË`mV gamgar {eëbH$ a¸$_ ê$. 10,000
AgVo. lr Eg `m§Zr H§$nZrÀ`m ImË`mda ñdV:À`m ZmdmMm ê$. 1,70,000 Mm YZmXoe H$mT>yZ Vmo PoS>
~±Ho$Vrb ñdV:À`m ì`pVJV ImË`mV ^abm Amho. PoS> ~±Ho$Zo Ë`m YZmXoemMo n¡go dgyb H$éZ lr. Eg `m§À`m
ImË`mbm O_m Ho$bo AmhoV. H$mbm§VamZo Ë`m H§$nZrMo {Xdmio {ZKmbo Am{U n[ag_mnH$mZo PoS> ~±Ho {déÜX n¡go
dgwbrgmR>r Xmdm XmIb H$obm Amho.
darb CXmhaUmV PoS> ~±Ho$Mr H$m` n[apñWVr Amho ? Vw_À`m CÎmamMr H$maUo {bhm.
5. EH$m eoVH$è`mZo Amnë`m nmM EH$a eoVmVrb {d{harda {dÚwV n§n ~g{dÊ`mgmR>r ê$. 20,000 H$Om©Mm AO©
Amnë`mH$S>o gmXa Ho$bobm Amho.
darb g§X^m©V H$O© XoÊ`mÀ`m à{H«$`oÀ`m nm`è`m Am{U Ë`m_Ü`o H$moUË`m I~aXmè`m AmnU ¿`mb Vo gH$maU
ñnîQ> H$am.
6. Amnë`m emIoÀ`m EH$m J«mhH$mH$S>o Xwgè`m ~±Ho$Vrb Ë`mÀ`m ZmdmMr ê$. 50,000 Mr _wXV R>od nmdVr Amho. `m
nmdVrÀ`m VmaUmda H$O© XoÊ`mMm àñVmd Amnë`mH$S>o Ambobm Amho. hr n[apñWVr Vwåhr H$er hmVmimb ?
Amnë`m CÎmambm H$maUo Úm.
7. h_rÀ`m VmaUmda ~±H$ H$O© XoV Amho. _w»` H$O©Xma Am{W©H$ {dd§MZoV Amho ho h_rXmamg g_OVo. h_rÀ`m
H$amamZwgma h_rXma Xo` Agbobr gd© a¸$_ ~±Ho$bm XoD$ BpÀN>V Amho Am{U Ë`m ~Xë`mV _w»` H$O©XmamZo VmaU
åhUyZ {Xbobr _mb_Îmm h_rXma _mJV Amho.
darb n[apñWVrMr gH$maU MMm© H$am.
_____________
B/I/10/2,340
*37706* [3770] – 6
M.Com. (Part – I) (Optional) Examination, 2010
Gr.B : ADVANCED COST ACCOUNTING AND COST SYSTEMS
(Paper – II)
(2002 Pattern) (Old)
Cost Control and Cost Systems
1. State what are the various techniques of costing ? Describe important objectives
of such techniques.
OR
4. Following details are available from the records of ABC Ltd. for a month, regarding
the standard labour hours and rates of an hour for a product.
Skilled 10 30 300
Semi-Skilled 8 15 120
Unskilled 16 10 160
Total = 580
The actual production for the product was 1,500 units for which the actual hours
worked and rates were as below :
Total = 10,59,300
Compute :
—————————
B/I/10/1,260
*37707* [3770] – 7
Explain the concept of ‘State Trading’ and state the role played by State Trading
Corporation.
_amR>r ê$nm§Va
gyMZm : i) gd© àíZ gmoS>{dUo Amdí`H$ AmhoV.
ii) gd© àým§Zm g_mZ JwU AmhoV.
2. "g§KQ>rV dñVy ~mOma' åhUOo H$m` ? g§KQ>rV dñVy ~mOmamMr d¡{eîQ>ço Am{U _hËd ñnîQ> H$am.
qH$dm
go~rMr ^y{_H$m {deX H$am.
3. \o$S>aoeZ Am°\$ B§S>r`Z M|~a Am°\$ H$m°_g© A±ÝS> BÝS>ñQ´>rO (FICCI) Mr CÔrîQ>ço Am{U H$m`} WmoS>`mV
ñnîQ> H$am.
qH$dm
gmd©O{ZH$ CnH«$_m§Mr _hËdmMr CÔrîQ>ço Am{U H$m`} ñnîQ> H$am.
*37708* [3770] – 8
1. “Micro Environmental Forces have a direct bearing on the operations of the firm”.
Do you agree ? Explain why ?
OR
3. What are MNC’s ? Explain the role of MNC’s in Indian Industrial Environment.
OR
Explain the role of Indian Money Market and Capital Market in the Financial
Environment of Business.
P.T.O.
[3770] – 8 -2- *37708*
What do you mean by SSI ? What are the causes of sickness of SSI and also state
their remedies ?
2) Types of Pollution.
5) Competition Analysis.
_amR>r ê$nm§Va
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ AmhoV.
2) gd© àíZm§Zm g_mZ JwU AmhoV.
1. ì`dgm` -g§ñWoÀ`m H$m`m©da gyú_bjr n`m©daU KQ>H$m§Mm WoQ> n[aUm_ AgVmo'' `m {dYmZmer Vwåhr gh_V
AmhmV H$m ? Vo ñnîQ> H$am.
qH$dm
""OmJ{VH$sH$aU'' `m g§H$ënZoMr ì`m»`m gm§Jm Am{U OmJ{VH$sH$aUmMo EH${dgmì`m eVH$m§V ì`dgm`
n`m©daUm§da hmoUmao n[aUm_ H$moUVo Vo ñnîQ> H$am.
àXyfU åhUOo H$m` Vo gm§JyZ Ë`mMr H$maUo, n[aUm_ d Cnm`-`moOZm ñnîQ> H$am.
*37708* -3- [3770] – 8
3. ~hþamîQ´>r` H§$nÝ`m åhUOo H$m` ? ""~hþamîQ´>r` H$§nÝ`mMr ^y{_H$m '' d ^maVr` Am¡Úmo{JH$ n`m©daU `m_Yrb
g§~§Y ñnîQ> H$am.
qH$dm
ì`dgm`mÀ`m {d{Îm` n`m©daUmV ^maVr` ZmUo ~mOma d ^m§S>db ~mOmamMr ^y{_H$m ñnîQ> H$am.
4. n`m©daU {díbofUmMr ì`m»`m Úm. OmJ{VH$ n`m©daUmMo {d{dY àH$ma gm§Jm d Ë`mMm OmJ{VH$ ì`mnmamda
Pmbobm n[aUm_ ñnîQ> H$am.
qH$dm
^maVmVrb bKw-CÚmoJm§Mm AmT>mdm ¿`m. ^maVmÀ`m bKw-CÚmoJm§À`m AmOmanUmMr H$maUo gm§Jm d Ë`mVrb
Cnm`-`moOZm {deX H$am.
____________________
B/I/10/825
*37709* [3770] – 9
M.Com. (Part – I) Examination, 2010
Business Administration
(Optional) Paper – I (Old) (2002 Pattern)
Gr. D :PRODUCTION, OPERATIONS AND MARKETING
MANAGEMENT
Time : 3 Hours Max. Marks : 100
_amR>r ê$nm§Va
gyMZm : i) gd© àíZ Amdí`H$ AmhoV.
ii) gd© àíZm§Zm g_mZ JwU AmhoV.
1. CËnmXZ ì`dñWmnZmMr ì`m»`m Úm. CËnmXZmÀ`m {d{dY nÕVrMr WmoS>`mV MMm© H$am.
qH$dm
g`§Ì aMZm åhUOo H$m` ? g`§Ì aMZoMo {d{dY àH$ma Am{U C{ÕîQ>o ñnîQ> H$am.
2. _mbgmR>m {Z`§ÌU åhUOo H$m` ? _mbgmR>m {Z`§ÌUmMr C{ÕîQ>`o ñnîQ> H$am.
qH$dm
"CËnmXH$Vm' `m g§H$ënZoMr ì`m»`m gm§JyZ {VMo _hËd ñnîQ> H$am. amîQ´>r` CËnmXH$Vm _§S>imMr ^y{_H$m gm§Jm.
3. J«mhH$ g§~§Y ì`dñWmnZ åhUOo H$m` ? J«mhH$ g§~§Y ì`dñWmnZmMo _hËd Am{U g_ñ`m ñnîQ> H$am.
{H$§dm
ZdrZ dñVy {dH$mg à{H«$`V g_m{dîQ> Agboë`m nm`è`m§Mr MMm© H$am Am{U dñVy {dH$mgmg O~m~Xma
AgUmè`m KQ>H$m§Mo ñnîQ>rH$aU Úm.
4. J«mhH$ dV©UyH$ hr g§H$ënZm ñnîQ> H$am. J«mhH$ dV©ZerbVoda n[aUm_ H$aUmè`m n`m©daUmMr MMm© H$am.
qH$dm
[dnUZ g§kmnZ åhUOo H$m` ? {dnUZ g§kmnZmMo _hËd d àíZ ñnîQ> H$am.
5. Q>rnm {bhm. (H$moUË`mhr Mma)
A) CËnmXZ {Z`moOZ (Production Planning)
~) dñVy OrdZ MH«$ (Product Life - Cycle)
H$) CËnmXZ {Z`§ÌU (Production Control)
S>) Om{hamVrMo _hÎd (Importance of Advertising)
B) B© - {dnUZ (E-Marketing)
\$) {Z`m©V {dnUZmVrb ZdrZ ~Xb (New Trends in Export Marketing).
_______________
B/I/10/1,380