U/ID 1325/FZA · 2019-05-29 · 4 U/ID 1873/EZL 6. From the following details calculate capital...

DECEMBER 2017 U/ID 1325/FZA

Time : Three hours Maximum : 100 marks

SECTION A — (5 8 = 40 marks)

Answer any FIVE questions.

1. How to make business letters effective?

ÁoP Piu[PøÍ GÆÁõÖ £¯ÝÒÍuõP E¸ÁõUP

•i²®?

2. Explain different types of replies to letters of enquiry.

£À÷ÁÖ ÁøP¯õÚ Â\õμøn Piu[PÎß

£vÀPøÍ¨ £ØÔ ÂÁ›.

3. What are the important features of an enquiry letter?

Â\õμønU Piuzvß •UQ¯©õÚ C¯À¦PÒ ¯õx?

4. What are the points that must be considered while drafting complaint letters?

J¸ ¦Põº Piu® Áøμ²® ÷£õx PÁÚzvÀ öPõÒÍ

÷Ási P¸zxUPÒ ¯õx?

U/ID 1325/FZA 2

5. What points must be kept in mind while writing an adjustment letter?

\©õÎ¨¦ \›UPmhÀ Piu® GÊx® ÷£õx PÁÚzvÀ

öPõÒÍ ÷Ási¯ P¸zxUPÒ ¯õx?

6. What are the essential features of correspondence in the banking industry?

Á[Qz xøÓ°À GÊu¨£k® Piu[PÎß

Azv¯õÁ]¯ A®\[PÒ ¯õx?

7. Explain the important aspects of a Job Application.

÷Áø» Âsn¨£zvß •UQ¯©õÚ A®\[PøÍ

ÂÁ›.

8. What are the types of reports generally prepared in an office?

Kº A¾Á¾PzvÀ ö£õxÁõP u¯õ›UP¨£k® AÔUøP

ÁøPPÒ ¯õx?

SECTION B — (3 20 = 60 marks)

Answer any THREE questions.

9. Discuss the various parts of business letter.

ÁoP Piuzvß £À÷ÁÖ £SvPøÍ ÂÁõv.

U/ID 1325/FZA 3

10. What are the guidelines to be observed while writing a report?

Kº AÔUøP GÊx®÷£õx Pøh¤iUP ÷Ási¯

ÁÈ•øÓPÒ ¯õx?

11. Discuss the importance of Modern office.

Kº |ÃÚ A¾Á»Pzvß •UQ¯zxÁzvøÚ ÂÁõv.

12. Write a letter to a Hank Manager for extension of time for repayment of loan installment.

Kº Á[Q ÷©»õÍ¸US Phß uÁøn v¸¨¤

ö\¾zx® Põ» }mi¨¦ ÷Ási¯ JßÖ GÊxP.

13. How speech can be made effective? For this, what are the points that must be considered for planning and delivering speech?

Kº £¯ÝÒÍ ÷£a_ GÆÁõÖ u¯õ›UP¨£kQÓx? CvÀ

PÁÚzvÀ öPõÒÍ ÷Ási¯ vmhªh® ©ØÖ®

öÁÎ¨£kzx® ÷£a_ £ØÔ GÊxP.

———————

DECEMBER 2017 U/ID 1873/EZL




1. Bring out the history of income tax.

Á¸©õÚ Á›°ß Áμ»õØøÓ öÁÎU öPõnºP.

2. Mr. Suresh is getting a pension of Rs.2,000 p.m. from a company. During the previous year he got his 2/3rd pension commuted and received Rs.1,23,000. Compute the exempted amount if

(a) He also received gratuity

(b) He did not receive gratuity

v¸. _÷μè Gß£Áº J¸ {ÖÁÚzv¼¸¢x J¸ ©õuzvØS ¹. 2,000

K´Åv¯® ö£ÖQÓõº. |h¨¦ •¢øu¯ BsiÀ 2/3 £SvUS

¹. 1,23,000 ©v¨¤h¨£mh K´Åv¯® ö£ØÓõº. Á›Â»USUS

Em£mh K´Åv¯zøu

(A) AÁº ÷©¾® £oUöPõøhø¯ ö£ÖQÓõº GßÖ®

(B) AÁº £oUöPõøhø¯ ö£ÖÁvÀø» GßÓ {ø»°¾®

PnUQkP.

3. From the following calculate Gross Annual Value, assuming that there is no vacant period.

Particulars . House 1 House 2 MRV 1,05000 1,05,000 FRV 1,07,000 1,07,000 SR under Rent Control Act 1,35,000 1,35,000 Actual Rent [AR] 1,12,000 98,000 Period in the previous year 12 months 12 months

¤ßÁ¸® Â£μ[PøÍU öPõsk, ö©õzu Bsk ©v¨ø£ PnUQkP.

AÆÁõÖ ©v¨¤k®÷£õx Ãk öÁØÖ {ø»°À CÀø» GßÖ

³QzxU öPõÒP.

Â£μ[PÒ Ãk 1 Ãk 2 MRV 1,05,000 1,05,000 FRV 1,07,000 1,07,000 ÁõhøP Pmk¨£õmk \mhzvß £i SR 1,35,000 1,35,000 \›¯õÚ ÁõhøP [AR] 1,12,000 98,000 •¢øu¯ Bsiß Põ»® 12 ©õu[PÒ 12 ©õu[PÒ

U/ID 1873/EZL 2

4. From the folowing P and L A/c calculate income from business

Rs. Rs.

To rent 50,000 By Gross profit 3,00,000

To salary to employees

45,000

By house property income 1,50,000

To depreciation 8,000 By income from other sources 2,50,000

To donation 8,000

To net profit 5,89,000

7,00,000 7,00,000

(a) Depreciation to be allowed as per income tax provision Rs.8,000.

(b) Business income of Rs. 10,000 is not shown in the P & L A/c.

(c) Rs. 5000 rent includes personal expenditure.

¤ßÁ¸® C»õ£ |mhU PnUQøÚU öPõsk ÁoPzvß ‰»©õÚ

Á¸©õÚzøuU PnUQkP.

¹. ¹.

ÁõhøP 50,000 ö©õzu C»õ£® 3,00,000

öuõÈ»õÍºPÐUPõÚ \®£Í®

45,000

Ãmk ö\õzx Á¸©õÚ® 1,50,000

÷u´©õÚ® 8,000 ¤Ó ÁÈÁøP Á¸©õÚ® 2,50,000

|ßöPõøh 8,000

{Pμ C»õ£® 5,89,000

7,00,000 7,00,000

(A) Á¸©õÚ Á› JxUQß £i AÝ©vUP¨£mh ÷u´©õÚ®

¹. 8,000.

(B) ÁoP Á¸©õÚ® ¹. 10,000 C»õ£ |mhU PnUQÀ

Põmh¨ö£ÓÂÀø».

(C) ÁõhøP°À ¹. 5,000 ö\õ¢u ö\»ÂÀ Cøn¢xÒÍx.

U/ID 1873/EZL 3

5. Following is the income and expenditure account of Ramana & Co. chartered accountants. Calculate income from profession from the details given. Expenditure Rs. Income Rs.

Charity and donation 1,00,000 Audit fee 3,00,000

Subscription to journals 2,000 Examiner fee 25,000

Institute fee 4,000 Fee for other accounts work 40,000

Office rent 5,000 Dividend from UTI 35,000

Drawings 50,000

Electricity bill 9,000 Salary to trainee

20,000

Net income 2,10,000

4,00,000 4,00,000

Rs. 5 000 can be claimed as depreciation for office assets as per income tax provision.

μõ©ß & ÷Põ £mh¯U PnUPºPÎß Á¸Áõ´ ö\»ÂÚU PnUS

¤ßÁ¸©õÖ. AÎUP¨£mh uPÁÀPøÍ²® öPõsk öuõÈÀ

‰»©õÚ Á¸©õÚzøuU PnUQkP.

ö\»ÄPÒ ¹. Á¸©õÚ® ¹.

AÓUPmhøÍ ©ØÖ®

|ßöPõøh

1,00,000 uoUøP Pmhn® 3,00,000

£zv›UøPPÐUPõÚ \¢uõ 2,000 ÷uºÁõÍº Pmhn® 25,000

\[P Pmhn® 4,000 ¤Ó PnUS ÷Áø»UPõÚ

Pmhn®

40,000

A¾Á»P ÁõhøP 5,000 UTI ‰»©õÚ £[Põuõ¯® 35,000

Gk¨¦ 50,000

ªß\õμ Pmhn μ^x 9,000

£°Ø]¯õÍ¸UPõÚ \®£Í® 20,000

{Pμ Á¸©õÚ® 2,10,000

4,00,000 4,00,000

A¾Á»P ö\õzvß «x ¹. 5,000 Á¸©õÚ Á› JxUS Ai¨£øh°À

÷u´©õÚ® ÷Põμ¨£mhx.

U/ID 1873/EZL 4

6. From the following details calculate capital gain.

(a) Sale consideration of residential house for Rs.30,00,000 on 26.8.2015 (CII : 1125)

(b) Cost of acquisition of the house on 1-7-2016 is Rs.10,02,000 (CII :497)

(c) New residential house acquired on 2nd March 2016 for Rs.7,00,000

(d) Cost of stamp and registration fees is Rs.1,00,000

¤ßÁ¸® uPÁÀPøÍU öPõsk •u¼Ú Buõ¯zøu PnUQkP.

(A) J¸ Si°¸¨¦ Ãmiß ÂØ£øÚ ©Ö£¯ß 26.8.2015 AßÖ

¹. 3,00,000 (CII : 1125)

(B) 1.7.2016 AßÖ Ãmiß Dº¨¦ AhUP® ¹. 10,02,000

(CII :497).

(C) 2 ©õºa,2016 AßÖ Áõ[Q¯ ¦v¯ Si°¸¨¦ Ãk ¹. 7,00,000.

(D) £zvμ® ©ØÖ® £vÄU Pmhn® ¹. 1,00,000.

7. What the incomes that can be taxed under the head other sources?

¤Ó ÁÈÁøP Á¸©õÚ® GßÓ uø»¨¤ß RÌ Á›Âv¨¦US Em£mh

Á¸©õÚ[PÒ ¯õøÁ?

8. Explain various deductions available to individuals’ U/S 80.

U/S 80°ß uÛ|£¸US QøhUP¨ö£Ö® £À÷ÁÖ PÈÄPøÍ ÂÁ›.


Answer any THREE questions. 9. Who is an assessee? Give various types of assessee? Á› ö\¾zx÷Áõº ¯õº? Á› ö\¾zx÷Áõ›ß £À÷ÁÖ ÁøPPøÍ

u¸P.

10. Following are the details given by Mr. Akash who works in Hindustan Ltd from 1st January 2012. He gives the following details of his earnings for the previous year.

Basic salary Rs. 11,000 p.m. DA 50% of basic salary 2% commission on turnover of Rs. 2,00,000 CCA Rs. 500 p.m. Project allowance Rs. 250 p.m. Academic research allowance Rs. 250 p.m (Actual amount

spent Rs. 3,000)

The employer meets the following expenses of the employee

U/ID 1873/EZL 5

LIC premium Rs. 6,000

Electricity bill Rs. 4,000

Professional tax Rs. 3,000

Calculate Income from Salary of Mr. Akash for the A/Y 2016-2017 and also assuming DA is forming part of salary

1, áÚÁ› 2012 •uÀ î¢xìuõß ¼ªöhmiÀ £o ¦›²® v¸

BPõè AÁºPÍõÀ AÎUP¨£mh Â£μ[PÒ ¤ßÁ¸©õÖ. ö\ßÓ

BskUPõÚ AÁ¸øh¯ Á¸©õÚ® öuõhº¦øh¯ Â£μ[PøÍ

¤ßÁ¸©õÖ AÎUQÓõº.

Ai¨£øh \®£Í® ¹. 11,0000. J¸ ©õuzvØS

DA Ai¨£øh \®£ÍzvÀ 50%

ÂØÓ •u¼À 2% uμS ¹. 2,00,000.

CCA ¹. 500 J¸ ©õuzvØS

vmh£iPÒ ¹. 250 J¸ ©õuzvØS PÀÂ Bμõ´a] £iPÒ ¹. 250 J¸

©õuzvØS (ö\»Âh¨£mh \›¯õÚ öuõøP ¹. 3,000)

öuõÈ»õÍº, öuõÈ»õÎ°ß ¤ßÁ¸® ö\»ÄPøÍa \¢vUQÓõº.

B²Ò Põ¨¥mk •øÚ©® ¹. 6,000.

ªß\õμU Pmhn Cμ^x ¹. 4,000.

öuõÈÀ T¼ ¹. 3,000.

v¸ BPõè AÁºPÎß |h¨¦ ©v¨¥k Bsk 2016–2017 US E›¯

\®£Ízvß ‰»©õÚ Á¸©õÚzøuU PnUQkP. ÷©¾® DA-–ÁõÚx

£Sv \®£ÍzvØS Em£mhx Gß£x ³Qzx öPõÒP.

11. From the following P & L account of Nicoles Ltd. calculate income from business.

Rs. Rs.

To General Expenses 10,000 By Gross Profit 2,80,000

To Fire Insurance Premium 8,000 By Bad debts, recovered but disallowed earlier

4,000

To Bad debts 2,000 By Interest from Govt. Securities

6,000

To salary 1,30,000 By Rent received from employees

24,000

To Advertisement (in cash) 44,500 By Interest from debtors for delayed payment

12,000

U/ID 1873/EZL 6

To proprietor’s salary 25,000

To interest on capital 4,000

To income-tax 2,000

To Depreciation 4,000

To Advance income-tax paid 2,000

To Donations 1,000

To car expenses 1,500

To Municipal taxes of quarters let to employees

10,000

To Net profit 82,000

3,26,000 3,26,000

(a) General expenses included Rs. 5,000 paid as compensation to an old employee whose services were terminated in the interest of the business and Rs. 3,000 by way of help to a poor student.

(b) Depreciation calculated as Rs. 3,000.

{U÷Põì ¼ªöhmiß ¤ßÁ¸® C»õ£–|mhU PnUQøÚU öPõsk

ÁoP® ‰»©õÚ Á¸©õÚzøuU PnUQkP. ¹. ¹.

ö£õxa ö\»ÄPÒ 10,000 ö©õzu C»õ£® 2,80,000

wUPõ¨¥mk •øÚ©® 8,000 Á`¼UP¨£mh ÁμõUPhß

BÚõÀ •ßÚuõP

AÝ©vUP¨£hõux

4,000

ÁμõUPhß 2,000 Aμ_ ¤øn¯® ‰»©õÚ Ámi 6,000

\®£Í® 1,30,000 ÷Áø»¯õmPÎhª¸¢x

ö£Ó¨£mh ÁõhøP

24,000

ÂÍ®£μ® (öμõUPzvÀ) 44,500 uõ©u ö\¾zxøPUPõÚ

PhÚõÎPÒ ‰»©õÚ Ámi

12,000

E›ø©¯õÍ›ß \®£Í® 25,000

•uÀ «uõÚ Ámi 4,000

Á¸©õÚ Á› 2,000

÷u´©õÚ® 4,000

ö\¾zv¯ •ß Á¸©õÚ

Á›

2,000

|ßöPõøh 1,000

U/ID 1873/EZL 7

Ási ö\»ÄPÒ 1,500

Si°¸¨¤À ÁõhøPUS

EÒÍ ÷Áø»¯õmPÎß

|Pμõm] Á›

10,000

{Pμ »õ£® 82,000

3,26,000 3,26,000

(A) öuõÈÀ |»ß P¸v Kº £o¯õÍº £o°¼¸¢x

}UP¨£mhuØPõP Dmkz öuõøP¯õP ¹. 5,000 AÎUP¨£mhx.

CzöuõøP ö£õxaö\»ÂÀ ÷\º¢xÒÍx ÷©¾® HøÇ

©õnÁß J¸Á¸US AÎUP¨£mh EuÂz öuõøP

¹. 3,000 •® ÷\º¢xÒÍx.

(B) ÷u´©õÚ® ¹. 3,000 GÚU PnUQh¨£mhx.

12. Calculate income from other sources from the following:

(a) Winning from lotteries (net amount) Rs.21 000.

(b) Income from letting of building and furniture Rs,12,500. Expenses towards repairs of furniture Rs. 500 and depreciation towards building Rs.1,000. The assessee owns the building.

(c) Dividend declared by an Indian company Rs. 8,000. Collection charges Rs.100.

(d) Rs. 5,000 received as interest on Government securities.

(e) Rs. 4,000 received as interest on debentures of local authority.

(f) Rs. 3,000 received as interest on debentures from Abi Ltd (non-listed).

(g) Interest on 7 year Post-Office NSC @7% Rs.10,000.

¤ßÁ¸® ÂÁμ[PøÍU öPõsk ¤Ó ÁÈ Á¸©õÚzøuU PnUQkP.

(A) £›_ ^mk ‰»©õÚ öÁØÔ ({Pμ öuõøP ¹. 21,000).

(B) Pmih® ©ØÖ® AøÓPÎß ÁõhøP ‰»©õP Á¸©õÚ®

¹. 12,500. AøÓP»ß öuõhº£õÚ £Êx£õº¨¦ ö\»ÄPÒ

¹. 500 ©ØÖ® Pmih® öuõhº£õÚ ÷u´©õÚ ö\»ÄPÒ ¹.

1,000 GÚU öPõÒÍ¨£mhx. Á› ö\¾zx÷Áõº ö\õ¢u©õP

Pmih® øÁzxÒÍõº..

U/ID 1873/EZL 8

(C) C¢v¯ {ÖÁÚzuõÀ AÔÂUP¨£mh £[Põuõ¯® ¹. 8,000

Á`¼¨¦ Pmhn® ¹. 100 BS®.

(D) Aμ_ ¤øn¯® «x ö£Ó¨£mh Ámi ¹. 5,000.

(E) EÒÑº E›ø©°À PhÜmk¨ £zvμ[PÒ «x ö£Ó¨£mh Ámi

¹. 4,000.

(F) A¤ ¼ªöhm ‰»® ö£Ó¨£mh PhÜmk¨ £zvμ[PÒ «uõÚ

Ámi ¹. 3,000.

(G) HÊ Bsk Ag\À A¾Á»P NSC°À 7%UPõÚ Ámi

¹. 10,000.

13. Explain the various undisclosed income/investment, which are considered as deemed incomes,

£À÷ÁÖ öÁÎ¨£kzu C¯»õ– Á¸©õÚ®/ •u½kPÒ CøÁ

AøÚzx® PnUQÀ GkzxU öPõÒÍ¨£h ÷Ási¯ Á¸©õÚ®

Gß£øu ÂÁ›.

—————————

DECEMBER 2017 U/ID 1891/PZR




1. Briefly explain different ways of ‘classifying cost’.

AhUP Âø» ÁøP¨£kzu¼ß £À÷ÁÖ ÁÈPøÍ _¸UP©õP ÂÁ›.

2. The following information is provided by ABC company for the month of April 2006 Stock on 1.4.2006 – 100 units @ Rs. 5 per unit

Purchases :

5.4.2006 – 300 units @ Rs. 6

8.4.2006 – 500 units @ Rs. 7

12.4.2006 – 600 units @ Rs. 8

Issues :

6.4.2006 – 250 units

10.4.2006 – 400 units

14.4.2006 – 500 units

Calculate the value of material consumed during the period under FIFO and LIFO method.

ABC {ÖÁÚ® ¤ßÁ¸® uPÁÀPÎÀ 2006® Bsk H¨μÀ

©õuzvØS›¯øu AÎzxÒÍx.

1.4.2006 AßÖ \μUQ¸¨¦ 100 A»SPÒ, A»S JßÖ ¹. 5 Ãu®.

öPõÒ•uÀ :

5.4.2006 – 300 A»SPÒ ¹. 6 Ãu®

8.4.2006 – 500 A»SPÒ ¹. 7 Ãu®

12.4.2006 – 600 A»SPÒ ¹. 8 Ãu®

ÁÇ[Rk :

6.4.2006 – 250 A»SPÒ

10.4.2006 – 400 A»SPÒ

14.4.2006 – 500 A»SPÒ

‰»¨ö£õ¸Ò ~PºÄ ©v¨¤øÚ Ph¢u Põ»zvØS LIFO ©ØÖ® FIFO •øÓ°À PnUQkP.

U/ID 1891/PZR 2

3. A manufacturing concern has three production departments and two service departments. The departmental expenses were as follows :

Production departments Rs.

A 16,000

B 13,000

C 14,000

Service departments

X 4,000

Y 6,000

The service department expenses arc charged out on a percentage basis viz.

A B C X Y

Department X 20% 25% 35% – 20%

Department Y 25% 25% 40% 10% –

Prepare a statement of secondary distribution under repeated distribution method.

Kº EØ£zv {Ö©zvÀ ‰ßÖ EØ£zv xøÓPÐ® ©ØÖ® Cμsk

÷\øÁ xøÓPÐ® EÒÍÚ. Auß xøÓÁõ›¯õÚ ö\»ÄPÒ

¤ßÁ¸©õÖ.

EØ£zv xøÓPÒ ¹.

A 16,000

B 13,000

C 14,000

÷\øÁz xøÓPÒ ¹.

X 4,000

Y 6,000

÷\øÁzxøÓ ö\»ÄPÒ ¤ßÁ¸® ÂQuõa \õμzvÀ £Qº¢x

AÎUP¨£kQÓx. A B C X Y

xøÓ X 20% 25% 35% – 20%

xøÓ Y 25% 25% 40% 10% –

Cμshõ® {ø» £Qº©õÚzvøÚ v¸®£v¸®£ £Qº©õÚ •øÓ°À

AmhÁønø¯ u¯õº ö\´P.

U/ID 1891/PZR 3

4. From the following particulars calculate the labour cost per man-day of 8 hours

(a) Basic salary Rs. 5 per day

(b) DA : 20 paise per every point over 100 cost of living index for workers current cost of living Index is 800 points.

(c) Leave salary : 5% of (a) and (b)

(d) Employer’s contribution to P.F. 8% of (a) and (b)

(e) Employer’s contribution to ESI : 5% of (a), (b) and (c)

(f) Number of working days in a month: 25 days of a 8 hours each.

¤ßÁ¸® Â£μ[PøÍU öPõsk J¸ öuõÈ»õÍ›ß |õÒ JßÔß

AhUPzvøÚU PnUQkP. |õÒ JßÖUS ÷Áø» ÷|μ® 8 ©oPÒ.

(A) Ai¨£øh \®£Í® |õÒ JßÖUS ¹. 5

(B) APÂø»¨£i ¦ÒÎ JßÖUS 20 ø£\õ ÁõÌUøP AhUP

SÔ±k 100US ÷©À |h¨¦ ÁõÌUøP SÔ±k 800 ¦ÒÎPÒ.

(C) Âk¨¦ \®£Í® (A) ©ØÖ® (B) «x 5%.

(D) ÷\©{vUS £o AÎ¨£Á›ß £[PÎ¨¦ (A) ©ØÖ® (B) «x

8%.

(E) ©õ{» öuõÈ»õÍº Põ¨¥miØS £o AÎ¨£Á›ß £[PÎ¨¦

(A), (B) ©ØÖ® (C)°ß «x 5%.

(F) A¢u ©õuzvß ÷Áø» |õmPÎß GsoUøP 25 |õmPÒ 8 ©o

÷|μ® Ãu®.

5. Explain the various assumptions of Marginal costing.

ÂÎ®¦ AhUPÂ¯¼ß £À÷ÁÖ AÝ©õÚ[PøÍ ÂÍUSP.

6. Distinguish between job costing and contract costing.

£o AhUP Âø» PnUQ¯¾US® ©ØÖ® J¨£¢u PnUQ¯¾US®

EÒÍ ÷ÁÖ£õkPøÍ u¸P.

7. Margin of safety ratio is 20%

Profit volume ratio is 60%

Fixed cost Rs. 60,000

Find out :

(a) BEP sales

(b) Actual sales for the year

(c) Variable cost for the year

(d) Profit for the year.

U/ID 1891/PZR 4

£õxPõ¨¦ GÀø» ÂQu® 20%

£[PÎ¨¦ ÂQu® 60%

{ø» AhUP® ¹. 60,000

PõsP :

(A) \›\©¦ÒÎ ÂØ£øÚ

(B) A¢u Bsiß Esø©¯õÚ ÂØ£øÚ

(C) A¢u Bsiß ©õÖ£k® AhUP Âø»

(D) A¢u Bsiß C»õ£®.

8. From the following information, prepare process cost accounts and normal loss, abnormal loss or gain accounts.

Process A Process B

Rs. Rs.

Material 30,000 3,000

Labour 10,000 12,000

Overheads 7,000 8,600

Input (units) 20,000 17,500

Normal loss 10% 4%

Sale of waste per unit (Rs.) 1 2

Final output from process B (units) – 17,000

¤ßÁ¸® uPÁÀPøÍU öPõsk £i•øÓ PnUSPøÍ²® \õuõμn

|mh P/S ©ØÖ® A\õuõμn |mh® AÀ»x C»õ£® P/S u¯õº ö\´P.

£i•øÓ A £i•øÓ B

¹. ¹.

‰»¨ö£õ¸mPÒ 30,000 3,000

T¼ 10,000 12,000

÷©Øö\»ÄPÒ 7,000 8,600

EÒÏk (A»SPÒ) 20,000 17,500

\õuõμn |mh® 10% 4%

PÈÄ¨ö£õ¸mPÒ ÂØ£øÚ A»S JßÖUS 1 2

CÖv öÁÎ¨£õk £i•øÓ ‘B’°À A»SPÒ – 17,000

U/ID 1891/PZR 5



9. From the following Profit and Loss account and additional information given. Prepare cost sheet and reconciliation statement.

Profit and Loss account Rs. Rs.

To Opening stock 8,000 By Sales 1,85,000 To Purchases 52,000 By Closing stock 15,000 To Wages 28,000 To Factory expenses 12,000 To Admn. Expenses 10,000 To Selling expenses 14,000 To Patents (written off) 6,000 To net profit 70,000

2,00,000 2,00,000

In costing, opening materials were shown at Rs. 7,000. The factory overheads were absorbed at Rs. 14,000. Administration overhead charges 10% of works cost and selling overhead was 10% of sales.

¤ßÁ¸® C»õ£ |mh PnUS ©ØÖ® TkuÀ uPÁÀPÒ

AÎUP¨£mkÒÍÚ. AhUP £mi¯À ©ØÖ® \›UPmk® £mi¯ø»²®

u¯õº ö\´P.

¹. ¹.

öuõhUP \μUS 8,000 ÂØ£øÚ 1,85,000 öPõÒ•uÀ 52,000 CÖva\μUQ¸¨¦ 15,000 T¼ 28,000 öuõÈØ\õø» ö\»ÄPÒ 12,000 {ºÁõP ö\»ÄPÒ 10,000 ÂØ£øÚa ö\»ÄPÒ 14,000 ¦Úº E›ø© (÷£õUöPÊv¯x) 6,000 {Pμ C»õ£® 70,000

2,00,000 2,00,000

ö\»ÂÀ, öuõhUP EØ£zv ö£õ¸mPÎß ©v¨¦ ¹. 7,000.

£v¯¨£mh EØ£zv ö\»ÄPÒ ¹. 14,000. ÷©»õsø© ö\»Ä ÷Áø»

ö\»ÂÀ 10 \uÂu•®, ÂØ£øÚ ö\»Ä ö©õzu ÂØ£øÚ°À 10

\uÂu•® ©v¨¤h¨£kQÓx.

U/ID 1891/PZR 6

10. Two components A and B are consumed as follows :

Normal usage – 100 units per week each

Minimum usage – 50 units per week each

Maximum usage – 150 units per week each

Re-order quantity : A 400 units

B 600 units

Re-order period : A 6 to 8 weeks

B 3 to 5 weeks

Calculate for each components :

(a) Minimum level

(b) Maximum level

(c) Average stock level.

A ©ØÖ® B BQ¯ Cμsk ö£õ¸mPÒ ~PºÄ ¤ßÁ¸©õÖ :

\õuõμn £¯ß£õk – Áõμ® JßÖUS 100 A»SPÒ

SøÓ¢u£m\ £¯ß£õk – Áõμ® JßÖUS 50 A»SPÒ

E¯º¢u£m\ £¯ß£õk – Áõμ® JßÖUS 150 A»SPÒ

©Ö Bøn AÍÄ A – 400 A»SPÒ, B – 600 A»SPÒ

©Ö Bøn Põ»® A – 6 – 8 Áõμ[PÒ, B – 3 – 5 Áõμ[PÒ

JÆöÁõ¸ ö£õ¸mPÐUS® PnUQkP.

(A) SøÓ¢u AÍÄ

(B) Ea\ AÍÄ

(C) \μõ\› \μUS AÍÄ.

11. From the following particulars, calculate the earnings of workers A and B under piece rate system and Taylor’s differential piece rate system.

Standard time allowed – 10 units per hour

Normal time rate per hour – Re. 1

Differential to be applied

80% of piece rate when below standard

120% of piece rate at or above standard

In a day of 8 hours A produced 75 units

B produced 100 units.

U/ID 1891/PZR 7

¤ßÁ¸® uPÁÀPøÍU öPõsk öuõÈ»õÎ A ©ØÖ® B BQ÷¯õ›ß

Dmk® öuõøP°øÚ ÷Áø» ÃuU öPõÒøP •øÓ°¾® ©ØÖ®

öh´»›ß ©õÖ£õmk ÷Áø» ÃuU öPõÒøP •øÓ°¾® PnUQkP.

AÝ©vUP¨£mh {ø»¯õÚ ÷|μ® ©o JßÖUS 10 A»SPÒ

\õuõμn ÷|μ Ãu® ©o JßÖUS ¹. 1

A[RP›UP¨£mh ©õÖ£õkPÒ.

{ºn°UP¨£mhuØS SøÓÁõP EÒÍ ÷£õx A»S Âø»°À 80%

{ºn°UP¨£mhuØS AvP©õP EÒÍ ÷£õx A»S Âø»°À 120%

|õÒ JßÖUS 8 ©o ÷|μ® A °ß EØ£zv 75 A»Qß B °ß EØ£zv

100 A»SPÒ.

12. Kali manufacturing company’s product passes through two distinct processes A and B and then to finished stock. The normal loss is estimated as follows.

Process – A – 5% of input

Process – B – 10% of input

The scrap value of the loss in process A s Rs. 8 per 100 units and process B is Rs. 10 per 100 units. The process figures are :

Process A Process B

Rs. Rs.

Materials 3,000 1,500

Wages 3,500 2,000

Factory expenses 1,000 1,000

5,000 units were introduced into process A cost Rs. 2,500. The outputs were

Process A – 4,700 units

Process B – 4,300 units

Prepare process cost accounts showing the cost of the output.

PõÎ EØ£zv {ÖzvÀ ö£õ¸mPÒ Cμsk £i•øÓPÍõÚ A ©ØÖ®

B °øÚ Ph¢x Á¸QÓx. Auß ¤ÓS •iÄ¨ ö£õ¸ÍõP ©õÖQÓx.

\õuõμn |mh® ¤ßÁ¸©õÖ :

£i•øÓ A – EÒÏmiÀ 5%

£i•øÓ B – EÒÏmiÀ 10%

U/ID 1891/PZR 8

£i•øÓ A °ß PÈÄ 100 A»SPÒ ¹. 8 Ãu•® ©ØÖ® £i•øÓ

B°ß 100 A»SPÒ ¹. 10 Ãu® ÂØP¨£kQÓx. £i•øÓ A £i•øÓ B ¹. ¹.

‰»¨ö£õ¸Ò 3,000 1,500T¼ 3,500 2,000öuõÈØ\õø» ö\»ÄPÒ 1,000 1,000

£i•øÓ A °À AÔ•P¨£kzu¨£mhx 5,000 A»SPÎß AhUP®

¹. 2,500. öÁÎ¨£õk Á¸©õÖ.

£i•øÓ A – 4,700 A»SPÒ

£i•øÓ B – 4,300 A»SPÒ

£i•øÓ AhUP PnUQøÚ²® ©ØÖ® öÁÎ¨£õmiØS›¯

AhUPzvøÚ²® u¯õº ö\´P.

13. Abirami Furniture House places before you the following trading results.

Period Sales Profit Rs. Rs.

2012 20,000 1,0002013 10,000 400

Calculate

(a) P/V Ratio

(b) Fixed cost

(c) BEP

(d) Profit when sales are Rs. 30,000

(e) Sales required to earn a profit of Rs. 2,200.

A¤μõª AøÓP»ß ÁÍõP® ¤ßÁ¸® Â¯õ£õμ •iÄPøÍ

AÎzxÒÍx.

Põ»® ÂØ£øÚ C»õ£®

¹. ¹.

2012 20,000 1,000 2013 10,000 400

PnUQkP :

(A) £[PÎ¨¦ ÂQu®

(B) {ø»¯õÚ AhUP®

(C) C»õ£ |mh©ØÓ ¦ÒÎ

(D) ÂØ£øÚ ¹. 30,000 EÒÍ÷£õx Auß »õ£®

(E) C»õ£® ¹. 2,200 DmkÁuØS ÷uøÁ¯õÚ ÂØ£øÚ AÍÄ. ––––––––––––––

DECEMBER 2017 U/ID 1893/PZB


PART A — (5 8 = 40 marks)


1. Explain the various conditions of a valid offer to perform.

ö\ÀuS •øÚÄ {øÓ÷ÁØÓ¼À EÒÍ £À÷ÁÖ

PmhøÍPøÍ ÂÁ›.

2. Discuss the provisions in the Indian Contract Act 1872 in respect of quasi – contracts.

C¢v¯ {Ö©a \mh® 1872ß £i J¨£¢u ÷£õÀÄ

\®£¢u¨£mh ÂvPøÍ ÂÁõv.

3. Briefly explain the different kinds of companies.

{Ö©[PÎß £À÷ÁÖ ÁøPPøÍ _¸UP©õP ÂÁ›.

4. Explain different contents of Memorandum of association.

{Ö© Aø©¨¦a \õ\ÚzvÀ EÒÍ £À÷ÁÖ

EÒÍhUP[PøÍ ÂÁ›.

U/ID 1893/PZB 2

5. What is prospectus? State its contents.

uPÁÀ AÔUøP GßÓõÀ GßÚ? Auß Â£μ[PøÍz

u¸P.

6. Define a company. How is it different from Association of person?

{Ö©® Áøμ¯Ö. £» |£ºPÎß \[Pzv¼¸¢x Cx

GÆÁõÖ ÷ÁÖ£kQÓx?

7. State the different modes of winding up.

{Ö© Pø»¨¤ß £À÷ÁÖ ÁÈPøÍU TÖP.

8. Enumerate alterations of share capital which do not require court approval.

£[S •uÀ ©õØÓ® ö\´²® ÷£õx G¨÷£õx }v©ßÓ

AÝ©v ÷uøÁ°Àø» Gß£uøÚ ÂÍUSP.

PART B — (3 20 = 60 marks)


9. Explain the characteristics of company.

{Ö©zvß £s¦PøÍ ÂÁ›.

10. Discuss the rules regarding performance of reciprocal promise.

JßÖUöPõßÓõÚ EÖv²øμPÎß {øÓ÷ÁØÓ®

\®£¢u©õÚ ÂvPøÍ ÂÁõv.

U/ID 1893/PZB 3

11. Explain the procedure to be followed for converting a private company into public company.

J¸ uÛ¯õº {Ö©zvøÚ ö£õx{Ö©©õP ©õØÖÁuØS

Pøh¤iUP¨£k® |øh•øÓPøÍ ÂÁ›.

12. Distinguish between sale and agreement to sell.

ÂØ£øÚUS®, ÂØ£øÚUPõÚ Ehß£õmiØSªøh÷¯

EÒÍ ÷ÁÖ£õkPøÍz u¸P.

13. Explain different kinds of preference shares.

•ßÝ›ø© £[SPÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

———————

DECEMBER 2017 U/ID 1901/EZN




1. Describe the scope of advertising.

ÂÍ®£μzvß GÀø»PøÍ ÂÍUSP.

2. Explain different stages of layout preparation.

Aø©¨¦ u¯õ›¨¤ß £À÷ÁÖ {ø»PøÍ ÂÁ›.

3. Explain the basic characteristics of personal selling.

uÛ¨£mh ÂØ£øÚ°ß Ai¨£øh £s¦PøÍ ÂÁ›.

4. How do you control sales force? Discuss.

ÂØ£øÚ¨ £øh°øÚ }Âº GÆÁõÖ

Pmk¨£kzxÁõ´? ÂÁõv.

5. What are the responsibilities of the sales manager?

Kº ÂØ£øÚ ÷©»õÍ›ß Phø©PÒ ©ØÖ®

ö£õÖ¨¦PÒ ¯õx?

U/ID 1901/EZN 2

6. Describe the importance of salesman training.

ÂØ£øÚ¯õÍ¸US AÎUP¨£k® £°Ø]°ß

•UQ¯zxÁzvøÚ ÂÍUSP.

7. Discuss the qualities of good salesman.

Kº ]Ó¢u ÂØ£øÚ¯õÍ›ß Sn[PøÍ ÂÁõv.

8. What are the factors which affect an advertising budget?

ÂÍ®£μ ÁμÄ–ö\»Ä vmhzvøÚ £õvUS®

PõμoPÒ ¯õx?



9. Explain different kinds of advertising.

ÂÍ®£μzvß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

10. What are the merits and demerits of Television advertising?

öuõø»UPõm] ÂÍ®£μzvß |ßø©PÒ ©ØÖ®

wø©PÒ ¯õx?

11. What are the factors to be considered in selecting the advertising agency?

ÂÍ®£μ Höáßêø¯ ÷uº¢öukUS® ÷£õx

PÁÚzvÀ öPõÒÍ ÷Ási¯ PõμoPÒ ¯õx?

U/ID 1901/EZN 3

12. Discuss various duties of a sales manager.

J¸ ÂØ£øÚ ÷©»õÍ›ß £À÷ÁÖ Phø©PÒ ©ØÖ®

ö£õÖ¨¦PøÍ ÂÁõv.

13. Bring out the merits and demerits of Radio advertising.

ÁõöÚõ¼ ÂÍ®£μzvß |ßø© wø©PøÍ

öÁÎUöPõnºP.

–––––––––––––––

DECEMBER 2017 U/ID 1902/PZS




1. The following is the Balance Sheet of Sri Vinayaga Ltd., As on 31st December 2011.

Liabilities Rs. Assets Rs.

Capital 86,500 Cash 9,000

Bills payable 13,500 Debtor 71,000

Creditors 25,000 Stock 90,000

Outstanding expenses 7,500

Provision for tax 37,500

1,70,000 1,70,000

Calculate (a) Current ratio (b) Quick ratio (c) Absolute Liquid ratio.

¤ßÁ¸® C¸¨¦{ø»U SÔ¨£õÚx ÿ ÂÚõ¯Põ ¼ªöhmiß 31

i\®£º 2011 BsiØPõÚx.

ö£õÖ¨¦PÒ ¹. ö\õzxPÒ ¹.

•uÀ 86,500 öμõUP® 9,000

ö\¾zxuØS›¯ ©õØÖa^mk 13,500 PhÚõÎPÒ 71,000

PhÜ¢÷uõºPÒ 25,000 \μUQ¸¨¦ 90,000

öPõk£h ÷Ási¯ ö\»ÄPÒ 7,500

Á› JxURk 37,500

1,70,000 1,70,000

PnUQkP (A) |h¨¦ ÂQu® (B) }º© ÂQu® (C) •Êø©

}º©ÂQu®

U/ID 1902/PZS 2

2. The Summary of Balance sheet data in respect of A Ltd. and B.Ltd. is as under.

A.Ltd. B.Ltd.

Rs. Rs.

Buildings 1,00,000 4,50,000

Machinery 3,00,000 7,50,000

Share capital 4,50,000 14,50,000

Retained Earnings 50,000 33,000

Debtors 1,15,000 1,60,000

Stocks 60,000 2,17,000

Cash 10,000 5,000

Prepaid Expenses 5,000 3,000

Creditors 91,000 1,00,000

Liability for expenses 9,000 17,000

Preliminary expenses 10,000 15,000

Prepare common size Balance Sheets.

‘A’ ¼ªöhm ©ØÖ® ‘B’ ¼ªöhmiß öuõhº£õÚ öuõS¨¦

C¸¨¦{ø»U SÔ¨¦ R÷Ç öPõkUP¨£mkÒÍx.

A.Ltd. B.Ltd.

Rs. Rs.

Pmih[PÒ 1,00,000 4,50,000

G¢vμ® 3,00,000 7,50,000

£[S •uÀ 4,50,000 14,50,000

Dmi¯ Á¸©õÚ® 50,000 33,000

PhÚõÎPÒ 1,15,000 1,60,000

\μUQ¸¨¦ 60,000 2,17,000

öμõUP® 10,000 5,000

•ßTmi ö\¾zv¯ ö\»ÄPÒ 5,000 3,000

PhÜ¢÷uõºPÒ 91,000 1,00,000

ö\»ÄPÐUPõÚ ö£õÖ¨¦ 9,000 17,000

öuõhUPa ö\»ÄPÒ 10,000 15,000

ö£õx AÍÂ»õÚ C¸¨¦ {ø»U SÔ¨¦PÒ u¯õ›UP.

U/ID 1902/PZS 3

3. What are the advantages of cash flow statement?

öμõUP Kmh AÔUøP°ß |ßø©PÒ ¯õøÁ?

4. What are the essentials for the success of budgetory control?

ÁμÄ–ö\»Ä vmh Pmk¨£õmiß öÁØÔUPõÚ CßÔ¯ø©¯õu

TÖPÒ ¯õøÁ?

5. From the following information calculate.

(a) Fixed overhead cost variance

(b) Fixed overhead expenditure variance

(c) Fixed overhead volume variance Standard Actual

Production units 8,000 7,600

Fixed overheads Rs. 80,000 Rs. 78,000

¤ßÁ¸® uPÁÀPøÍ öPõsk PnUQkP.

(A) {ø» ö\»Ä AhUP ©õÖ£õk

(B) {ø» ö\»Ä ö\»ÂkuÀ ©õÖ£õk

(C) {ø» ö\»Ä AÍÄ ©õÖ£õk

{ø»¯õÚx Esø©¯õÚx

EØ£zv A»SPÒ 8,000 7,600

{ø» ö\»ÄPÒ ¹. 80,000 ¹. 78,000

6. A manufacturing company submits the following figures of product X for the first quarter of 2003.

Sales (in units)

January 50,000

February 40,000

March 60,000

Selling price per unit Rs. 100

Target of first quarter 2004 :

Sales units increase by 20%

Selling price increase by 10%

Prepare a sales budget.

U/ID 1902/PZS 4

J¸ u¯õ›¨¦ {ÖÁÚ® ö£õ¸Ò X – ß ¦ÒÎ ÂÁμ[PøÍ 2003 – ®

Bsiß •uÀ Põ»õsiÀ \©º¨¤zux.

ÂØ£øÚ

(A»SPÎÀ)

áÚÁ› 50,000

¤¨μÁ› 40,000

©õºa 60,000

ÂØ£øÚ Âø» A»S JßÖUS ¹. 100

2004 B® Bsiß •uÀ Põ»õsk C»US :

ÂØ£øÚ A»SPÎÀ 20% AvP›zuÀ

ÂØ£øÚ Âø»°À 10% AvP›zuÀ

J¸ ÂØ£øÚ ÁμÄ–ö\»Ä vmh £mi¯ø» u¯õ›UP.

7. Initial Investment – Rs. 60,000

Life of the Asset – 4 years.

Estimated net annual cash-flows

1st year Rs. 15,000

2nd year Rs. 20,000

3rd year Rs. 30,000

4th year Rs. 20,000

Calculate Internal Rate of Return.

Bμ®£ •u½k – ¹.60,000

ö\õzvß ÁõÌUøP – 4 Á¸h[PÒ

©v¨¥mi¾ÒÍ {Pμ Bsk öμõUP Kmh[PÒ

•uÀ Á¸h® ¹. 15,000

Cμshõ® Á¸h® ¹. 20,000

‰ßÓõ® Á¸h® ¹. 30,000

|õßPõ® Á¸h® ¹.. 20,000

EÒv¸¨£U (IRR) Pmhnzøu PnUQkP.

U/ID 1902/PZS 5

8. From the following data, calculate Break Even point expressed in terms of units and also the new B.E.P if selling price is reduced by 10%

Fixed expenses Rs. 2,00,000

Variable expenses :

Materials 4 P/U

Labour 3 P/U

Selling price 12 P/U

¤ßÁ¸® ÂÁμ[PøÍ öPõsk \›\©{ø» ¦ÒÎ°øÚ

A»SPÎ¾® ö©ß÷©¾® ÂØ£øÚ Âø»°À 10% SøÓUS® ÷£õx

¦v¯ \›\©{ø» ¦ÒÎ°øÚ PnUQkP.

{ø»a ö\»ÄPÒ ¹.2,00,000

©õÖ£k® ö\»ÄPÒ

‰»¨ö£õ¸ÒPÒ A»S JßÖUS ¹. 4

T¼ A»S JßÖUS ¹. 3

ÂØ£øÚ Âø» A»S JßÖUS ¹. 12



9. What are the advantages of management accounting?

÷©»õsø© PnUQ¯¼ß |ßø©PÒ ¯õøÁ?

10. From the following balance sheet of Ram Company Ltd., prepare fund flow statement.

Liabilities 2006 2007 Assets 2006 2007

Share capital 6,00,000 7,50,000 Buildings 90,000 2,40,000

Debentures 1,50,000 4,50,000 Good will 2,10,000 1,50,000

General Reserve 2,10,000 3,60,000 Machinery 9,30,000 13,20,000

Profit & Loss A/c 1,50,000 1,80,000 Stock 1,20,000 1,65,000

Bank O/D 30,000 45,000 Debtors 2,10,000 5,40,000

Creditors 2,25,000 3,30,000 Bank 75,000 90,000

Depreciation 2,70,000 3,90,000

16,35,000 25,05,000 16,35,000 25,05,000

U/ID 1902/PZS 6

During the Buildings costing Rs. 90,000 were sold fro Rs. 75,000. A new machine was brought for Rs. 1,10,000 and the payment was made in fully paid shares.

μõ® P®ö£Û°ß ¤ßÁ¸® C¸¨¦{ø»U SÔ¨¦ öPõsk {v Kmh

AÔUøP°øÚ u¯õ›UP.

ö£õÖ¨¦PÒ 2006 2007 ö\õzxPÒ 2006 2007

£[S •uÀ 6,00,000 7,50,000 Pmih[PÒ 90,000 2,40,000

PhÜmk £zvμ[PÒ 1,50,000 4,50,000 |Øö£¯º 2,10,000 1,50,000

ö£õx Põ¨¦ 2,10,000 3,60,000 G¢vμ® 9,30,000 13,20,000

C»õ£–|mh P/S 1,50,000 1,80,000 \μUQ¸¨¦ 1,20,000 1,65,000

Á[Q ÷©À

Áøμ£ØÖ

30,000 45,000 PhÚõÎPÒ 2,10,000 5,40,000

PhÜ¢÷uõºPÒ 2,25,000 3,30,000 Á[Q 75,000 90,000

÷u´©õÚ® 2,70,000 3,90,000

16,35,000 25,05,000 16,35,000 25,05,000

¹. 90,000 AhUPÂø» EÒÍ PmihzvøÚ ¹. 75,000 US

ÂØP¨£mhx. ¹. 1,10,000 US J¸ ¦v¯ G¢vμ® Áõ[P¨£mhx

©ØÖ® AuØPõÚ ö\¾zxøPUS •ÊÁx® ö\¾zuzuUP £[SPÒ

E¸ÁõUP¨£mhÚ.

11. The standard quantity and standard price of raw material required for one unit of product A are given below :

Quantity Standard price

Material X 2 kgs Rs. 3 per kg.

Material Y 4 kgs Rs. 2 per kg.

The actual production and relevant data are as follows : Output 500 units of Product A :

Total quantity for Total cost

500 units

Material X 1200 kgs Rs. 3,900

Material Y 1800 kgs. Rs. 4,500

Calculate material cost, price and usage variances.

ö£õ¸Ò A US J¸ A»SUS ÷uøÁ¯õÚ Pa\õ ö£õ¸ÒPÍõÚ

{ø»¯õÚ AÍÄ ©ØÖ® {ø»¯õÚ Âø» R÷Ç öPõkUP¨£mkÒÍx.

AÍÄ {ø»¯õÚ AÍÄ

‰»¨ö£õ¸Ò X 2 Q÷»õ Qμõ®PÒ Q÷»õ JßÖ ¹. 3

‰»¨ö£õ¸Ò Y 4 Q÷»õ Qμõ®PÒ Q÷»õ JßÖ ¹. 2

U/ID 1902/PZS 7

Esø©¯õÚ EØ£zv ©ØÖ® Ax öuõhº£õÚ ¦ÒÎÂÁμ[PÒ

¤ßÁ¸©õÖ 500 A»SPøÍ ö£õ¸Ò ‘A’ EØ£zv ö\´ux.

ö©õzu AÍÄ ö©õzu AhUP®

500 A»SPÐUS

‰»¨ö£õ¸Ò X 1200 Q÷»õ Qμõ®PÒ ¹. 3,900

‰»¨ö£õ¸Ò Y 1800 Q÷»õ Qμõ®PÒ ¹. 4,500

‰»¨ö£õ¸Ò AhUP®, Âø» ©ØÖ® £¯ß£õmk ©õÖ£õkPÎøÚ

PnUQkP.

12. A company is considering the purchase of the two machines with the following details.

Life estimated Machine I Machine II

3 years 3 years

Rs. Rs.

Capital cost 10,000 10,000

Not earning after tax :

1st year 8,000 2,000

2nd year 6,000 7,000

3rd year 4,000 10,000

You are required to suggest which machine should be preferred.

J¸ {ÖÁÚ® ¤ßÁ¸® ÂÁμ[PøÍ öPõsk Cμsk ¦v¯

G¢vμ[PøÍ Áõ[P wº©õÛzux.

©v¨¥mi»õÚ ÁõÌUøP G¢vμ® I G¢vμ® II

3 Á¸h[PÒ 3 Á¸h[PÒ

¹. ¹.

•uÀ AhUP® 10,000 10,000

Á›US ¤ÓS {Pμ Á¸©õÚ® :

•uÀ Á¸h® 8,000 2,000

Cμshõ® Á¸h® 6,000 7,000

‰ßÓõ® Á¸h® 4,000 10,000

}Âº G¢u G¢vμzvØS •ßÝ›ø© öPõk¨¥ºPÒ GßÓ P¸zvøÚ

u¸P.

U/ID 1902/PZS 8

13. R.K. Ltd. furnished you the following data relating to the year 2011.

I half of the year II half of the year

Rs. Rs.

Sales 50,000 55,000

Total cost 45,000 48,000

Assuming that there is no change in prices and variable costs and that the fixed expenses are incurred equally in the two half year periods. Calculate for the year 2011.

(a) P.V. Ratio (b) Fixed expenses (c) Break even sales (d) Margin of safety.

R.K. ¼ªöhm 2011 – ® Bsiß öuõhº¦øh¯ ¤ßÁ¸®

¦ÒÎÂÁμ[PøÍ E©US \©º¨¤zxÒÍx

Á¸hzvß •uÀ

Aøμ¯õsk

Á¸hzvß Cμshõ®

Aøμ¯õsk

¹. ¹.

ÂØ£øÚ 50,000 55,000

ö©õzu® AhUP® 45,000 48,000

Âø»°À JßÖ® ©õØÓ® CÀø» GÚ AÝ©õÛzx öPõÒP.

÷©¾® ©õÖ£k® AhUP® ©ØÖ® {ø»a ö\»ÄPÒ \›\©©õP

Cμsk Aøμ¯õsk Põ»zvØS® E›¯x. 2011 – ® BsiØS

PnUQkP.

(A) C»õ£ – AÍÄ ÂQu® (B) {ø»¯õÚ ö\»ÄPÒ

(C) \›\©©õÚ ÂØ£øÚ (D) £õxPõ¨¦ GÀø»

—————————

DECEMBER 2017 U/ID 22061/UCZB/ URWA



Answer any TEN questions, each in 30 words.

1. What is meant by Business Economics?

ÁoP ö£õ¸Î¯À GßÓõÀ GßÚ?

2. Specify the meaning of Decision – Making.

wº©õÚ® ÷©ØöPõÒÍÀ Gß£uß ö£õ¸øÍz u¸P.

3. Define – ‘Demand Forecasting’.

“÷uøÁ •ß Po¨¦” & Áøμ¯Ö.

4. What is Break-Even Point?

\›\©ß ¦ÒÎ Gß£x ¯õx?

5. Define – ‘Production Function’.

‘EØ£zv \õº¦’ & Áøμ¯Ö.

6. What is Monopolistic Competition?

•ØÖ›ø© ÷£õmi Gß£x ¯õx?

U/ID 22061/UCZB/ URWA

2

7. Define ‘General Equilibrium’. ‘ö£õx \©{ø»’ & Áøμ¯Ö.

8. What is Full Cost Pricing?

•Ê ö\»Ä Âø»°hÀ Gß£x ¯õx?

9. State the meaning of Capital Budgeting.

‰»uÚ £möám BUP® Gß£uß ö£õ¸øÍz u¸P.

10. What is MRTP Act?

MRTP \mh® Gß£x ¯õx?

11. What is meant by Price Discrimination?

Âø» ÷£u[PõmkuÀ GßÓõÀ GßÚ?

12. Define ‘National Income’.

‘÷u]¯ Á¸Áõ´’ Áøμ¯Ö.


Answer any FIVE questions, each in 200 words.

13. Explain the scope of Business Economics.

ÁoP ö£õ¸Î¯¼ß £μ¨ö£Àø»ø¯ ÂÍUSP.

14. State and explain the Law of Demand.

÷uøÁ Âvø¯ GkzxU TÔ, AuøÚ ÂÍUSP.


3

15. What are the Managerial uses of Break Even Analysis?

\›\©ß B´Âß ÷©»õsø© £¯ßPÒ ¯õøÁ?

16. Narrate the objectives of Pricing.

Âø»°hÀ öPõÒøPPøÍ ÂÁ›.

17. Explain the need for Capital Budgeting.

‰»uÚ £möám BUPzvß ÷uøÁø¯ ÂÍUSP.

18. Brief the methods of controlling Monopoly Power.

•ØÖ›ø© \Uvø¯ Pmk¨£kzx® •øÓPøÍ _¸[P

u¸P.

19. What are the canons of Taxation?

Á› Âv¨¦ uzxÁ[PÒ ¯õøÁ?

SECTION C — (4 10 = 40 marks)

Answer any FOUR questions, each in 500 words.

20. Discuss the methods of Demand Forecasting.

÷uøÁ •ßPo¨¦ •øÓPøÍ ÂÁõv.

21. Explain the short-run cost curve.

SÖQ¯ Põ» ö\»Ä ÷PõkPøÍ ÂÍUSP.


4

22. Analyse the sales promotion methods.

ÂØ£øÚ FUSÂ¨¦ •øÓPøÍ B´P.

23. Narrate the methods of Pricing.

Âø»°hÀ •øÓPøÍ ÂÍUSP.

24. Explain the methods of measuring Monopoly Power.

•ØÖ›ø© \Uvø¯ AÍÂk® •øÓPøÍ ÂÍUSP.

25. How price-output is determined under perfect competition?

{øÓÄ¨ ÷£õmi°À Âø»&EØ£zv G[PÚ®

{ºn°UP¨£kQÓx?

—————————

DECEMBER 2017 U/ID 22201/UCZA/ UCWA/UCYA/UCXB/ URMA/UCVB



Answer any TEN questions.

1. What are the various accounting concepts? PnUS £vÂ¯¼ß £À÷ÁÖ ö£õx P¸zxUPÒ ¯õøÁ?

2. State any two objectives of accounting. PnUS £vÂ°¯¼ß H÷uÝ® Cμsk ÷|õUP[PøÍ SÔ¨¤kP.

3. What is bank reconciliation statement? Á[Q PnUS \›Pmk® £mi¯À GßÓõÀ GßÚ?

4. Write a note about the adjustment income received in advance. •ßTmi¨ ö£ØÓ Á¸©õÚ® GßÓ \›PmhÀ SÔzx SÔ¨¦z u¸P.

5. What are the features of single entry system? JØøÓ¨£vÄ •øÓ°ß ußø©PøÍ ÂÍUSP.

6. What are the objects of branch accounts? QøÍ PnUSPÎß ÷|õUP[PÒ ¯õøÁ?

7. State the need for departmental accounting. xøÓÁõ›¯õÚ PnUQß ÷uøÁø¯U TÖP.

8. What is cash price? öμõUP Âø» GßÓõÀ GßÚ?

9. What is proportionate capital method? ÂQuõa\õμ •uÀ •øÓ GßÓõÀ GßÚ?

10. What is dissolution? Pø»¨¦ GßÓõÀ GßÚ?

11. What is receipt and payment account? ö£ÖuÀ ©ØÖ® ö\¾zxuÀ PnUS GßÓõÀ GßÚ?

12. What is the purpose of fire insurance? w Põ¨¥miß Põμn[PÒ ¯õøÁ?

U/ID 22201/UCZA/ UCWA/UCYA/UCXB/ URMA/UCVB

2



13. Distinguish between trial balance and balance sheet.

Ç¨£õ´ÂØS® Ç¨¦ {ø» SÔ¨¤ØS® Cøh÷¯ EÒÍ

÷ÁÖ£õkPÒ TÖP.

14. What are the merits and demerits of straight line method of depreciation.

÷|º÷Põmkz ÷u´©õÚ •øÓ°ß |ßø© wø©PÒ ¯õøÁ?

15. The bank overdraft of Rajeshwari on 31.12.2013 as per cash book is Rs. 9,000 from the following particulars, prepare bank reconciliation statement.

Rs.

(a) Unpresented cheque 3,000

(b) Uncleared cheque 1,700

(c) Bank interest debited in the passbook only 500

(d) Bill calculated and credited in the pass book only 800

(e) Cheques of Rani dishonoured 500

(f) Cheques issued to Sekar entered in the cash column of cash book

300

μõ÷áìÁ›°ß öμõUP Hmiß£i 31.12.2013 AßÖ Á[Q

÷©ÀÁøμ¨ £ØÓõP ¹.9,000 Ç¢ux. RÌUPsh Â£μ[PÎ¼¸¢x

Á[Q \›Pmk® £mi¯ø» u¯õº ö\´P.

¹.

(A) Á[Q°¼h¨£hõu Põ÷\õø» 3,000

(B) Á`¼UP¨£hõu Põ÷\õø» 1,700

(C) Á[Qa ö\À÷»miÀ ©mk® £v¯¨£mh Ámi 500

(D) ©õØÖa^mk Á`¼UP¨£mhx ©ØÖ® ÁμÄ øÁUP¨£mhx

ö\À÷»miÀ ©mk® £v¯¨£mhx

800

(E) μõo°ß Põ÷\õø» AÁ©vUP¨£mhx 500

(F) ÷\P¸US ÁÇ[P¨£mh Põ÷\õø» öμõUP Hmiß

öμõUP¨ £zv°À £v¯¨£mkÒÍx

300


3

16. The following purchases were made by a business house having three departments :

Department – ‘A’ – 1,000 units

Department – ‘B’ – 2,000 units

Department – ‘C’ – 2,400 units

Stock on 1st January were :

Department ‘A’ 120 units

Department ‘B’ 80 units

Department ‘C’ 152 units

Sales were :

Dept. ‘A’ 1020 units at Rs. 20 each

Dept. ‘B’ 1920 units at Rs. 22.50 each

Dept. ‘C’ 2496 units at Rs. 25 each

The rate of gross profit is same in each case. Prepare departmental trading account.

‰ßÖ xøÓPøÍU öPõsh J¸ Â¯õ£õμ {ÖÁÚ® RÌPõq®

öPõÒ•uÀ ö\´xÒÍx.

xøÓ – ‘A’ – 1,000 A»S

xøÓ – ‘B’ – 2,000 A»S

xøÓ – ‘C’ – 2,400 A»S

áÚÁ› 1 AßÖ \μUQ¸¨¦

xøÓ ‘A’ 120 A»S

xøÓ ‘B’ 80 A»S

xøÓ ‘C’ 152 A»S

ÂØ£øÚ :

xøÓ ‘A’ 1020 A»S @ ¹. 20 Ãu®

xøÓ ‘B’ 1920 A»S @ ¹. 22.50 Ãu®

xøÓ ‘C’ 2496 A»S @ ¹. 25 Ãu®

AøÚzx xøÓPÎß ö©õzu »õ£ Ãu® J÷μ ©õv›¯õP EÒÍx.

xøÓÁõ›¯õÚ Â¯õ£μU PnUøPz u¯õº ö\´P.

at a total cost at Rs. 1,00,000

ö©õzu Âø» ¹. 1,00,000


4

17. X purchased a typewriter on hire-purchase systems. As per terms, he is required to pay Rs. 800 down, Rs. 400 at the end of first year, Rs. 300 at the end of the second year and Rs. 700 at the end of the third year. Interest is charged at 5% p.a. Calculate the total cash price of the type writer and the amount of interest payable on each instalment.

X Gß£Áº ÁõhøPU öPõÒ•uÀ •øÓ°À J¸ umha_¨ ö£õÔø¯

Áõ[QÚõº. AÁº Eh÷Ú ¹. 800–® •u»õ® Bsk CÖv°À

¹. 400–®, Cμshõ©õsk ÷uv°À ¹. 300–®, •ßÓõ©õsk

÷uv°À ¹. 700 ö\¾zu Ehß£mhõº. Á¸hzvØS 5% Ámi Ãu®

Á`¼UP¨£kQÓx. umha_¨ ö£õÔ°ß ö©õzu öμõUP Âø»ø¯²®

JÆöÁõ¸ uÁøn°¾® ö\¾zu ÷Ási¯ Ámiø¯²® PnUQkP.

18. Balu and Babu share profits and losses in the ratio of 7 : 3. They admit Babu as a new partner. Balu surrendered 1/7 of his share to Babu. Babu surrendered 1/3 of his share to Balu. Find out the new ratio and sacrificing ratio.

£õ¾Ä®, £õ¦Ä® 7 : 3 GßÓ ÂQuzvÀ »õ£zøu £Qº¢x

öPõÒQßÓÚº. AÁºPÒ £õ_øÁ ¦x TmhõÎ¯õP ÷\ºUQßÓÚº.

£õ¾ uß £[Q¼¸¢x 1/7 £õP•®, £õ¦ uß £[Q¼¸¢x 1/3 £õP•®

£õ¾US AÎUQßÓÚº. ¦v¯ ÂQuzøu²®, v¯õP ÂQuzøu²®

Psk¤i.

19. From the following details, ascertain the amount of subscription to be credited to income and expenditure account for the year 2012.

Subscription received in 2012 Rs. 48,000 which includes Rs. 4,000 for 2011 and Rs. 8,000 for 2013. Subscription due but not received at the end of the year 2012 were Rs. 20,000. Subscription received in 2011 in advance for 2012 were Rs. 12,000.

RÌPõq® Â£μ[PÎ¼¸¢x 2012–® Bsiß ÁμÂÚ ©ØÖ®

ö\»ÂÚ PnUQÀ ÁμÄ øÁUP ÷Ási¯ \¢uõz öuõøPø¯

PnUQkP. 2012–® ö£ØÓ \¢uõ öuõøP ¹. 48,000, ¹. 4,000 ©mk®

2011–® BsiØS›¯x ©ØÖ® ¹. 8,000 ©mk® 2013–®

BsiØS›¯x. 2012–® Bsk CÖv°À Áμ÷Ási¯ \¢uõ öuõøP

¹. 20,000. 2012–UPõÚ ¹. 12,000 \¢uõ öuõøP 2011–® •ß£n©õP

ö£Ó¨£mhx.

20. Explain the ‘Debtor system’ in Branch accounting.

QøÍ PnUQß PhÚõÎ •øÓø¯ £ØÔ ÂÍUSP.


5

SECTION C — (2 × 20 = 40 marks) Answer any TWO questions.

21. From the following trial balance as on 31.12.2015. Prepare trading, profit and loss account and balance sheet as on that date.

Trial Balance. Dr. Rs. Cr. Rs.

Stock 1.1.2015 5,840 Provision for bad debts 420

Cash in hand 192 Capital 17,000

Drawings 2,840 Interest 320

Rent 480 Bank O/D 960

Machinery 3,800 Sales 47,624

Tax 600 Creditors 8,000

Bad debtor 888 Purchase returns 1,164

General expenses 1,760

Purchases 41,448

Debtors 16,800

Sales returns 840

75,488 75,488

Adjustment : (a) Depreciation on Machinery at 6% p.a. (b) Rent outstanding Rs. 500 (c) Provisions for bad debts is to be increased to 5% on debtors. (d) Closing stock Rs. 3,500.

31.12.2005 ÷uv°À RÌPõq® Ç¨£õ´Âß£i Â¯õ£õμ, C»õ£

©ØÖ® |mhU PnUøP²®, A÷u ÷uv°À Ç¨¦ {ø» SÔ¨ø£²®

ÁøμP.

Ç¨£õ´Ä

£ØÖ ¹. ÁμÄ ¹.

Ç¨¦ 1.1.2015 5,840 ÁμõUPhß 420 öμõUP® øP°¸¨¦ 192 •uÀ 17,000 GkzuÀ 2,840 Ámi 320 ÁõhøP 480 Á[Q ÷©ÀÁøμÄ 960 C¯¢vμ[PÒ 3,800 ÂØ£øÚ 47,624 Á› 600 PhÜ¢÷uõº 8,000 ÁμõUPhß 888 öPõÒ•uÀ v¸¨£® 1,164


6

£ØÖ ¹. ÁμÄ ¹.

ö£õx ö\»ÄPÒ 1,760 öPõÒ•uÀ 41,448 PhÚõÎ 16,800 ÂØ£øÚ v¸¨£® 840

75,488 75,488

\›PmhÀPÒ :

(A) C¯¢vμ® ÷u´©õÚ® BskUS 6% \uÃu®

(B) ÁõhøP {¾øÁ ¹. 500

(C) ÁμõUPhß PhÚõÎPÎß öuõøP°À 5% BP E¯ºzu

÷Ásk®.

(D) CÖv C¸¨¦ ¹. 3,500.

22. Explain in detail the different accounting conventions. PnUQ¯¼ß £À÷ÁÖ ©μ¦PøÍ Â›ÁõP ÂÁ›.

23. A and B are partners sharing profits in due ratio of 3 : 1. Their balance sheet stood as under on 31.12.2015.


Capital : Stock 10,000

A – 30,000 Prepaid insurance 1,000

B – 20,000 50,000 Debtors 8000

Salary due 5,000 (–) provision 500 7,500

Creditors 40,000 Cash 18,500

Machinery 22,000

Buildings 30,000

Furniture 6,000

95,000 95,000

C is admitted as a new partner introducing a capital of Rs. 20,000 for his 4

1 share future profit.

Following revaluation are made :

(a) Stock be depreciated by 5%

(b) Furniture be depreciated by 10%

(c) Building be revalued of Rs. 45,000

(d) The provision for doubtful debts should be increased to Rs. 1,000.

Prepare revaluation A/c and Balance sheet after admission.


7

A ©ØÖ® B BQ¯ Ç TmhõÎPÒ C»õ£zøu 3 : 1 GßÓ ÂQuzvÀ

£Qº¢x Á¢uÚº. 31.12.2015 –® |õøÍ¯ AÁºPÎß Ç¨¦{ø»

SÔ¨¦ ¤ßÁ¸©õÖ :

ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.

•uÀ : \μUQ¸¨¦ 10,000

A – 30,000 •ßTmi ö\¾zv¯ Põ¨¤k 1,000

B – 20,000 50,000 PhÚõÎPÒ 8000

\®£Í® {¾øÁ 5,000 (–) JxUS 500 7,500

PhÜ¢÷uõºPÒ 40,000 öμõUP® 18,500

C¯¢vμ® 22,000

Pmih[PÒ 30,000

AøÓP»ß 6,000

95,000 95,000

C Gß£Áøμ ¦v¯ TmhõÎ¯õP ¹. 20,000 •u¾hß 1/4 £[QØS

÷\ºzxU öPõshÚº. RÌPsh ©Ö ©v¨¤kPÒ ö\´¯¨£mhÚ.

(A) \μUQ¸¨¦ 5% CøÓzx ©v¨¤h¨£mhx.

(B) AøÓP»ß «x ÷u´©õÚ® 10%

(C) Pmih[PÒ ¹. 45,000 GÚ ©Ö©v¨¤k ö\´¯¨£mhx

(D) I¯UPhß JxUS ¹. 1,000 BP E¯ºzu¨£h ÷Ásk®.

©Ö©v¨¥mk PnUS ©ØÖ® C–ß ÷\ºUøPUS® ¤¢øu¯

Ç¨¦{ø»U SÔ¨ø£ u¯õº ö\´¯Ä®.

24. Naga of Trich has a branch at Madras. Goods are sent by Head office of invoice prize which is at the profit of 20% on cost price. All expenses at the branch are paid by Head office. From the following particulars. Prepare branch account in due H.O. books, sharing goods at invoice price :

Rs.

Opening balance :

Stock at invoice price 11,000

Debtors 1,700

Petty cash 100

Goods sent to branch at invoice price 20,000

Expenses paid by H.O :

Rent 600

Wages 200

Salary 900


8

Remittance made by H.O :

Cash sales 2,650

Cash collected from debtors 21,000

Goods returned by branch at invoice price 400

Balance at the end :

Stock at invoice price 13,000

Debtors 2,000

Petty cash 25

v¸a]ø¯a ÷\º¢u |õPõÂØS ö\ßøÚ°À J¸ QøÍ EÒÍx.

uø»ø© A¾Á»Pzv¼¸¢x QøÍUS ö£õ¸mPÒ, AhUP Âø»°ß

«x 20% C»õ£® ÷\ºzx Chõ¨¦ Âø»²À Ash¨£kQÓx.

QøÍ°ß AøÚzx ö\»ÄPøÍ²® uø»ø© A¾Á»P÷©

ö\¾zv¯x R÷Ç uμ¨£mkÒÍ Â£μ[PÎ¼¸¢x ö£õ¸mPøÍ

Chõ¨¦ Âø»°À Põß¤UQÓx uø»ø© A¾Á»Pzvß HkPÎß

QøÍU PnUQøÚ u¯õ›UPÄ®.

¹.

Bμ®£ C¸¨¦UPÒ :

\μUQ¸¨¦ Chõ¨¦ Âø»°À 11,000

PhÚõÎPÒ 1,700

]À»øÓ öμõUP® 100

Chõ¨¦ Âø»°À QøÍUS AÝ¨¤¯ \μUS 20,000

uø»ø© A¾Á»P® ö\¾zv¯ ö\»ÄPÒ :

ÁõhøP 600

T¼ 200

\®£Í® 900

uø»ø© A¾Á»PzvØSa ö\¾zv¯x :

öμõUP ÂØ£øÚ 2,650

PhÚõÎPÎhª¸¢x Á`¼zu öμõUP® 21,000

QøÍ°¼¸¢x v¸¨¤ AÝ¨¤¯ \μUS Chõ¨¦ Âø»°À 400

CÖv°¼¸US® C¸¨¦PÒ :

\μUQ¸¨¦ Chõ¨¦ Âø»°À 13,000

PhÚõÎPÒ 2,000

]À»øÓ öμõUP® 25

—————————

DECEMBER 2017 U/ID 22202/URZA/ URWB/URXA/URVB


PART A — (10 3 = 30 marks) Answer any TEN questions.

1. What is graphical representation of data?

Áøμ£h® ‰»® ÂÁμ[PøÍ öÁÎ¨£kzxuÀ

GßÓõÀ GßÚ?

2. What are the types of classification of data?

Â£μ[PøÍ ÁøP¨£kzx® ÁøPPÒ ¯õøÁ?

3. State the measures of central tendency.

ø©¯{ø»¨ ÷£õUQß AÍÄPÒ SÔ¨¤kP.

4. State the formula for Spearman’s rank correlation.

ì¤¯º÷©Ûß uμÁ›ø\ Cøh²ÓÄ öPÊÂß

`zvμzøu SÔ¨¤kP.

5. What is time series analysis?

Põ»z öuõhº Á›ø\ B´Ä GßÓõÀ GßÚ?

6. What are the components of time series?

Põ»z öuõhº Á›ø\°ß £õP[PÒ ¯õøÁ?

(8 pages)

U/ID 22202/URZA/ URWB/URXA/URVB

2

7. State the meaning of index numbers.

SÔ±mk GsPÒ ö£õ¸Ò u¸P.

8. Mention the various types of index numbers.

SÔ±mk GsPÎß £À÷ÁÖ ÁøPPøÍ SÔ¨¤kP.

9. State the addition theorem of probability.

{PÌuPÂß TmhÀ ÷Põm£õmøh u¸P.

10. What are methods of probability sampling?

{PÌuPÄ ©õv°ß •øÓPÒ ¯õøÁ?

11. Give an example of transportation problem.

÷£õUSÁμzx ]UPÀUS Euõμn® JßÖ u¸P.

12. Write a note on ‘PERT’.

‘ PERT’ £ØÔ SÔ¨¦ GÊxP.

PART B — (5 × 6 = 30 marks) Answer any FIVE questions.

13. Calculate mode for the following data:

•Pøh PnUQhÄ®

Class ÁS¨¦ :

10-20 20-30 30-40 40-50

Frequency Aø»öÁs :

24 42 56 66

Class ÁS¨¦:

50-60 60-70 70-80

Frequency Aø»öÁs :

108 130 154


3

14. Calculate mean deviation from the following series.

¤ßÁ¸® öuõh¸US \μõ\› Â»UPzøu PnUQkP.

x : 10 11 12 13 14

f : 3 12 18 12 3

15. Calculate coefficient of correlation from the following data :

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x JmkÓÄU öPÊøÁU

PnUQkP.

x : 12 9 8 10 11 13 7

y : 14 8 6 9 11 12 3

16. Estimate the regression equation of X on Y from the following data.

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x öuõhº¦ ÷Põk \©ß£õk

Y ß «x X I PõsP.

X : 10 12 13 17 18

Y : 5 6 7 9 13

17. A bag contains 10 white, 15 red and 8 green balls. A single drawn of 3 balls in made.

(a) What is the probability their a white, a red and a green balls are drawn?

(b) What would be the probability of getting all the three white balls?


4

J¸ ø£°À 10 öÁÒøÍ, 15 ]P¨¦ ©ØÖ® 8 £aø\ {Ó

£¢xPÒ EÒÍx. J÷μ Gk¨¤À 3 £¢xPÒ

GkUP¨£mhx.

(A) J¸ öÁÒøÍ, J¸ ]P¨¦ ©ØÖ® J¸ £aø\ {Ó

£¢xPÒ GkUP¨£mhõÀ {PÌuPøÁU

PnUQkP.

(B) ‰ßÖ £¢xPÐ® öÁÒøÍ {Ó©õP

C¸¨£uØPõÚ {PÌuPøÁU PnUQkP.

18. Fit a straight line trend by the method of least squares.

SøÓ¢u ÁºUP •øÓ°À ÷|ºU÷Põk ÷£õUQøÚ

ö£õ¸zxP.

Year Bsk :

2008 2009 2010 2011

Profit (Rs.‘000) C»õ£® ¹.‘000 :

60 72 75 65

Year Bsk ::

2012 2013 2014

Profit (Rs.‘000) C»õ£® ¹.‘000 :

80 85 95

19. Calculate Fisher’s Ideal Index Number.

¤å›ß C»m]¯ SÔ±mk GsønU PnUQkP.

Commodity ö£õ¸Ò

2013 2014

Price Âø»

Quantity AÍÄ

PriceÂø»

QuantityAÍÄ

A 2 74 3 82 B 7 125 4 140 C 7 40 6 33

[P.T.O.]


5

20. Solve the following LPP.

¤ßÁ¸® LPP I wºÄ ö\´P.

Maximize 321 33 xxxZ

AvP£kzxP

Subject to

{£¢uøÚUS Em£mk

7532

4132321

321

xxxxxx

PART C — (2 × 20 = 40 marks)

Answer any TWO questions.

21. (a) Calculate the Arithmetic mean for the following data :

Class interval : 5-10 10-15 15-20 20-25 25-30

Frequency 6 5 15 10 5

Class interval : 30-35 35-40 40-45

Frequency 4 3 2

¤ßÁ¸® uPÁÀPÐUS Tmka \μõ\› PnUQkP.

ÁS¨¦ CøhöÁÎ: 5-10 10-15 15-20 20-25 25-30

Aø»öÁs : 6 5 15 10 5

ÁS¨¦ CøhöÁÎ: 30-35 35-40 40-45

Aø»öÁs: 4 3 2


6

(b) Calculate standards deviation from the following data :

¤ßÁ¸® Â£μ[PÎ¼¸¢x vmhÂ»UPzøu

PnUQkP.

Class (x): ÁS¨¦

0-10 10-20 20-30 30-40

Frequency (f) Aø»öÁs:

8 12 17 14

Class (x): ÁS¨¦

40-50 50-60 60-70

Frequency (f) Aø»öÁs:

9 7 4

22. (a) Calculate Karl Pearson’s coefficient of skewnesss from the following data:

¤ßÁ¸® ÂÁμ[PÐUS PõºÀ ¤¯º\Ûß

÷PõmhU öPÊøÁU PnUQkP.

25 15 23 40 27 25 23 25 20

(b) From the following ranks obtained by 10 students in 2 subjects, statistics and mathematics, Calculate coefficient of rank correlation.

¤ßÁ¸® ¦ÒÎ¯À ©ØÖ® Pou £õh[PÎÀ

10 ©õnÁºPÎß uμÁ›ø\US uμÁ›ø\

JmkÓÄU öPÊøÁU PõsP.

Statistics ¦ÒÎ¯À :

1 2 3 4 5 6 7 8 9 10

Mathematics Pou® :

2 4 1 5 3 9 7 10 6 8


7

23. (a) Discuss the different types of probability sampling.

{PÌuPÄ ©õv› TöÓkzu¼ß £À÷ÁÖ

•øÓPøÍ ÂÁ›.

(b) Calculate Quartile deviation from the following data :

¤ßÁ¸® Â£μ[PÎ¼¸¢x PõÀ©õÚ

Â»UPzøu PnUQkP.

Marks in statistics

¦ÒÎ°¯À ©v¨ö£s :

0-10 10-20 20-30 30-40 40-50

No. of students

©õnÁºPÒ GsoUøP:

10 40 20 0 10

Marks in statistics

¦ÒÎ°¯À ©v¨ö£s :

50-60 60-70 70-80

No. of students

©õnÁºPÒ GsoUøP:

40 16 14

24. (a) From the following data find out whether there is any relationship between six and preference of colour.

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x £õ¼Ú® ©ØÖ®

{Ó® •ßÝ›ø© CÁØÔØQøh÷¯ EÓÄ

EÒÍuõ Gß£øu ÷\õuøÚ ö\´P.


8

Color

{Ó®

Male

Bs

Female

ö£s

Total

ö©õzu®

Red ]Á¨¦ 10 40 50

White öÁÒøÍ 70 30 100

Green £aø\ 30 20 50

Total ö©õzu® 110 90 200

(Table value of 2 at 5% is 5.99)

(b) Construct the network for the following :

¤ßÁ¸ÁÚÁØÔØS ¤øn¯ ÂÍUP¨£h®

ÁøμP.

Activity ö\¯À :

A B C D E F

Immediate ÷|º •ßÛ¸¢uÁº :

– – B A,B A,B B

Activity ö\¯À :

G H I J

Immediate ÷|º •ßÛ¸¢uÁº :

E,D,F D,E E,F,H G,J,C

——————

DECEMBER 2017 U/ID 22203 UCZC/ UCYD/UCVD




1. What do you understand by issue of shares at premium?

•øÚ©zvÀ £[SPÒ öÁÎ°kuÀ GßÓõÀ GßÚ?

2. B Ltd., issued 1000 12% debentures of Rs.100 each at a discount at 10% and redeemable at a premium of 10%. Shown the journal entry.

B ¼ªöhm GßÓ {ÖÁÚ® ¹.100 •P ©v¨¦øh¯ 12% Phß

£zvμ[PÒ 1000 : 10% PÈÄhß ÂØÓx. AøÁ v¸®¦® ÷£õx 10%

•øÚ©zxhß uμ¨£k® GÛÀ ÂØ£øÚUPõÚ SÔ¨÷£mk¨ £vÄ

u¸P.

3. What is Managerial Remuneration?

÷©»õsø© Fv¯® GßÓõÀ GßÚ?

4. State the methods of Valuation Shares.

£[S ©v¨ø£U PnUQk® •øÓPÒ ¯õøÁ?

5. Explain Capital Reduction.

‰»uÚU SøÓzuÀ ÂÍUSP.

6. List out the factors affect the Valuation of Goodwill.

|Øö£¯øμ ©v¨¥k ö\´Áøu £õvUS® PõμoPøÍ £mi¯¼kP.

7. Explain the meaning of Accounting Standards.

PnUQ¯º uμU TÖPÒ Gß£uß ö£õ¸Ò ÂÍUSP.

8. Write the different types of Bank Deposits.

Á[Q øÁ¨¦PÎÀ ÁøPPøÍ GÊxP.

U/ID 22203 UCZC/ UCYD/UCVD

2

9. How is purchase consideration calculated under the Net Payment Method?

öPõÒ•uÀ ©Ö£¯ß {Pμ ö\¾zxuÀ •øÓ°À GÆÁõÖ

PnUQh¨£kQÓx?

10. What is Winding up?

{Ö© Pø»¨¦ GßÓõÀ GßÚ?

11. What is Amalgamation?

J¸[Qøn¨¦ GßÓõÀ GßÚ?

12. What is meant by accounting for Price Level Changes?

Âø» AÍÄ ©õØÓ[PÐUPõÚ PnUQ¯À GßÓõÀ GßÚ?



13. ‘A’ Ltd., forfeited 20 shares of Rs. 10 each Rs. 7 called up, on which Mr. Ganesh had paid application and allotment money of Rs. 5 per share. Of these, 15 shares were reissued to Mr. Ramesh as fully up for Rs. 6 per share. Give necessary journal entries.

¹.10 ©v¨¦ÒÍ, ¹.7 ©mk® AøÇUP¨£mh 20 £[SPøÍ

A ¼ªöhm ö£õÖ¨¤Ç¨¦ ö\´ux. AvÀ v¸.P÷nè

Âsn¨£zxhß ©ØÖ® JxURmkhß £[S JßÖUS ¹.5 Ãu®

ö\¾zv²ÒÍõº. CÁØÔÀ 15 £[SPÒ v¸.μ÷©è Gß£Á¸US

•ÊÁx® ö\¾zu¨ö£ØÓ £[SUPõP ¹.6 Ãu® AÎUP¨£mhx.

÷uøÁ¯õÚ SÔ¨÷£mk £vÄPøÍ u¸P.

14. From the following information calculate the value at goodwill on the basis 3 years purchase of super profit.

(a) Average capital employed in the business is Rs. 20,00,000

(b) Normal rate of return in the business is 10%.

(c) Net profit for the past three years were Rs. 3,50,400, Rs. 2,80,300 and Rs. 3,10,100.

(d) Salaries to partners Rs. 48,000.


3

RÌUPsh Â£μ[PÎ¼¸¢x {ÖÁÚzvß |Øö£¯øμ ªøP »õ£®

3 Bsk öPõÒ•uÀ Ai¨£øh°À PnUQkP.

(A) Â¯õ£õμzvÀ Dk£kzv¯ \μõ\› ‰»uÚ® ¹.20,00,000

(B) Â¯õ£õμzvÀ QøhUS® ö£õxÁõÚ »õ£ Ãu® 10%

(C) Ph¢u ‰ßÖ BskPÎÀ Dmi¯ \μõ\› »õ£® ¹.3,50,400,

¹.2,80,300 ©ØÖ® ¹.3,10,100 BS®.

(D) TmhõÎPÎß Fv¯® ¹.48,000.

15. Explain the need for Human Resource Accounting.

©ÛuÁÍ PnUS¨ £vÂ¯¼ß ÷uøÁø¯ ÂÁ›.

16. What is purchase consideration? Explain its methods.

öPõÒ•uÀ ©Ö£¯ß GßÓõÀ GßÚ? Auß •øÓPøÍ ÂÍUSP.

17. The following particulars relate to a Limited Company which went into voluntary liquidation.

Preferential creditors Rs. 25,000

Unsecured creditors Rs.58,000

6% debentures Rs. 30,000

The assets realised Rs. 80,000. The expenses of Liquidation amounted to Rs. 1,500 and the Liquidators remuneration was agreed at 2.5% on the amount realized and 2% on the amount paid to unsecured creditors excluding preferential creditors. Show the liquidator’s final statement of account.

uß Âk¨¦ Pø»¨¤ØS ö\ßÓ J¸ {ÖÁÚzvÀ öuõhº¦øh¯

uPÁÀPÎ¼¸¢x Pø»¨£õÍ›ß CÖv AÔUøP PnUøP Põs¤UP.

•ßÝ›ø© PhÚõÍºPÒ ¹.25,000, ¤øn¯ØÓ PhÚõÍºPÒ

¹.58,000, 6% Phß £zvμ[PÒ ¹.30,000, ö\õzxUPÒ ö©õzu®

ÂØÓx ¹.80,000, Põ¨¦a ö\»Ä ¹.1,500, Pø»¨£õÍ›ß Fv¯®

öuõøP ö£ØÓvÀ 2.5% ÷©¾® ¤øn¯ØÓ PhÜ¢÷uõºPÒ •ußø©

PhÜ¢÷uõºPÒ BQ÷¯õ¸US öuõøPPÒ ö\¾zv¯vÀ 2%.

18. From the following data, calculate profit prior to incorporation : Time ratio – 1 : 2 Sales ratio – 1 : 3 Gross profit Rs. 1,70,000 Administration expenses – Rs. 60,600 Expenses relating to sales Rs. 18,600 Preliminary expenses Rs. 11,560.


4

RÌUPõq® Â£μ[PÎ¼¸¢x Tmk¸ÁõUPzvØS •ß EÒÍ

C»õ£zøu PnUQkP.

÷|μ ÂQu® = 1 : 2

ÂØ£øÚ ÂQu® = 1 : 3

ö©õzu »õ£® ¹.1,70,000

{ºÁõPa ö\»ÄPÒ ¹.60,600

ÂØ£øÚ öuõhº¦øh¯ ö\»ÄPÒ ¹.18,600

Bμ®£ ö\»ÂÚ[PÒ ¹.11,560.

19. Write the items appearing is each schedule in the profit and loss account of bank.

Á[QPÎß C»õ£ |mhU PnUSPÎß AmhÁøn°À Ch®ö£Ö®

£À÷ÁÖ Â£μ[PøÍ GÊxP.

20. The following are the relevant balances extracted from the books of a company. You are required to calculate the remuneration of the Managing Director at 5% at the net profit after charging such commission.

Net profit – Rs. 38,786

Items considered for arriving at the above profits.

Provision for taxation Rs. 30,000

MD remuneration Rs. 12,000

Preliminary expenses written off Rs. 4,000

Depreciation inadmissible Rs. 2,880.

Jº {Ö©zvß HkPÎ¼¸¢x ¤ßÁ¸® uPÁÀPÒ ö£Ó¨£mkÒÍx.

÷©»õs C¯US|›ß Fv¯® PÈÄ PÈ¨£uØS ¤ßÚº EÒÍ {Pμ

»õ£zvÀ 5% I PnUQkP.

{Pμ C»õ£® ¹.38,786

÷©ØPsh C»õ£® PnUQkøP°À RÌUPsh CÚ[PÒ C»õ£ |mhU

PnUQÀ £ØöÓÊu¨£mhx.

Á›UPõÚ JxUS ¹.30,000

{ºÁõP C¯US|º Fv¯® ¹. 12,000

öuõhUPPõ» ö\»ÄPÒ wº¢ux ¹. 4,000

AÝ©vUP C¯»õ£ ÷u´©õÚ® ¹. 2,880.


5



21. A Ltd., invited application for 10,000 shares of Rs.100 each at a discount of 5% payable as follows :

On application - Rs. 25

On allotment – Rs. 34

On first and final call Rs. 36

Application were received for 9,000 shares and all of these were accepted. All moneys due were received except the first and final call on 100 shares, which were forfeited of the forfeited shares, 50 shares were reissued at a rate of Rs.90 as fully paid. Show necessary of journal entries.

H ¼ªöhm ¹.100 ©v¨¦ÒÍ 10,000 £[SPøÍ 5% PÈÂÀ öÁÎ°h

Âsn¨£[PøÍ ÷Põ›¯x. £[QØS ö\¾zu ÷Ási¯ öuõøP

¤ßÁ¸©õÖ :

Âsn¨£zvß ÷£õx ¹.25

JxURmiß ÷£õx ¹.34

•uÀ ©ØÖ® CÖv AøÇ¨¤ß ÷£õx ¹.36, 9,000 £[SPÐUPõÚ

Âsn¨£[PøÍ ö£ØÖ AøÁ HØÖU öPõÒÍ¨£mhÚ. 100

£[QØPõÚ •uÀ ©ØÖ® CÖv AøÇ¨¦ öuõøPø¯ uÂμ AøÚzx

£[QØPõÚ GÀ»õ öuõøP²® ö£Ó¨£mhx. £n® ö\¾zu uÁÔ¯

100 £[SPÐ® ö£õÖ¨¤Ç¨¦ ö\´¯¨£mk AÁØÔÀ 50 £[SPÒ

©mk® £[S JßÖUS ¹.90 Ãu® ©ÖöÁÎ±k ö\´¯¨£mhx.

CuØPõÚ¨ £vÄPøÍ u¸P.

22. From the following particulars, prepare a profit and loss a/c at Indira Bank Ltd., for the year ended 31.12.2015.

Interest on loan Rs. 2,60,000

Interest on fixed deposit Rs. 2,80,000

Rebate on bills discounted Rs. 50,000

Commission charged to customs Rs. 9,000

Establishment expenses Rs. 56,000

Discounted on bills discounted Rs. 2,00,000

Interest on current a/c 45,000

Printing and advertisement Rs. 5,000

Interest on cash credit Rs. 2,25,000


6

Rent and taxes Rs. 20,000 Interest on overdrafts Rs. 56,000 Director’s fees Rs. 4,500 Interest on Saving Bank A/c Rs. 70,000 Postage Rs. 1,500 Sundry expenses Rs. 1,800. ¤ßÁ¸® Â£μ[PÎ¼¸¢x C¢vμõ Á[Q ¼ªöhm C»õ£ |mhU

PnUøP 31.12.2015 AßÖ u¯õº ö\´P.

Phß «uõÚ Ámi ¹. 2,60,000

{μ¢uμ øÁ¨¦ «uõÚ Ámi ¹. 2,80,000

©õØÖa^mkPøÍ PÈÄ ö\´uvÀ uÒÐ£i ¹. 50,000

ÁõiUøP¯õÍºPÒ «uõÚ PÈÄ ¹. 9,000

{ºÁõPa ö\»Ä ¹. 56,000

PÈÄ ö\´u ©õØÖa^mkPÎß «x PÈÄ ¹. 2,00,000

|h¨¦ PnUS «x Ámi ¹. 45,000

Aa_ ©ØÖ® ÂÍ®£μ® ¹. 5,000

öμõUPU Phß «x Ámi ¹. 2,25,000

ÁõhøP ©ØÖ® Á› ¹. 20,000

÷©ÀÁøμ¨£ØÖ «uõÚ Ámi ¹. 56,000

C¯US|º Pmhn® ¹.4,500

÷\ª¨¦ PnUS Ámi ¹. 70,000

u£õÀ ö\»Ä ¹. 1,500

]À»øμ ö\»ÄPÒ ¹.1,800.

23. Discuss the different methods of valuing equity shares.

\õuõμn £[SPøÍ ©v¨¤k® £À÷ÁÖ •øÓPøÍ ÂÁ›.

24. Ram Ltd., resolved to reduce its capital to Rs. 50,000 fully paid Rs. 5 shares and to eliminate shares premium a/c the following was the balance sheet of the company prior to implementation of the scheme.


50,000 shares of Rs.10 each 5,00,000 Goodwill 1,00,000

Share premium 50,000 Land and Building 1,62,000

Creditors 62,000 Plant 2,07,000

Bank overdraft 73,000 Stock 92,000

Debtors 74,000

P & L A/c 50,000

6,85,000 6,85,000


7

The following scheme of reconstruction was done

(a) To write off the goodwill account.

(b) To write off the debit balance of P & L a/c

(c) To reduce the book value of assets – Land and Buildings by Rs. 42,000, Plant by Rs. 67,000, Stock by Rs. 33,600 and Debtors by 10%. Show the necessary journal entries to give effect to the above scheme and

Prepare the received balance sheet.

μõ® ¼ªöhm uÚx 50,000 £[SPøÍ ¹.5 ©v¨¦ÒÍ •Êø©

£[SPÍõÚ SøÓ¨£x GÚÄ® £[S •øÚ©zøu }UQ ÂkÁx

GÚÄ® wº©õÚ® C¯ØÔ¯x. Auß Ç¨¦{ø» SÔ¨¦ Czvmhzøu

{øÓ÷ÁØÔ RÌUPshÁõÖ Ç¢ux. ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.

¹.10 ©v¨¦ÒÍ 50,000£[SPÒ 5,00,000 |Øö£¯º 1,00,000

£[S •øÚ©® 50,000 {»®, Pmih® 1,62,000

PhÜ¢÷uõº 62,000 ö£õÔ 2,07,000

Á[Q ÷©ÀÁøμ¨£ØÖ 73,000 \μUQ¸¨¦ 92,000

PhÚõÎPÒ 74,000

»õ£ |mh P/S 50,000

6,85,000 6,85,000

¤ßÁ¸©õÖ ©Ö^μõ´Ä vmh® ö\´¯¨£kQÓx. vmhzvÀ ÁøP°À

QøhUS® öuõøP ¤ßÁ¸ÁÚÁØÔØS £¯ß£kzxÁx GÚÄ®

•iÄ ö\´¯¨£mhx.

(A) |Øö£¯øμ •ÊÁx©õP ÷£õUöPÊxP.

(B) »õ£ |mh PnUøP (|mh®) }USÁuØS

(C) {»® Pmihzøu ¹.42,000, ö£õÔ ¹.67,000, \μUS «x

¹.33,600&®, PhÚõÎPÒ «x 10% ¦zuP ©v¨¤øÚ SøÓ¨£x

GÚ •iÄ ö\´¯¨£mhx.

÷©ØTÔ¯z vmhzøu ö\¯À£kzu ÷uøÁ¯õÚ SÔ¨÷£mk¨

£vÄPøÍ u¢x ©õØÔ¯ø©UP¨£mh Ç¨¦ {ø»U SÔ¨ø£²®

u¯õº ö\´P.

——————————

DECEMBER 2017 U/ID 22204/UCZD/ UCVJ


SECTION A — (10 × 3 = 30 marks)


1. What is a Bank?

Á[Q Gß£x ¯õx?

2. What do you understand by Teller System?

ö\õÀ£Áº Aø©¨¦ £ØÔ }Âº AÔÁx ¯õx?

3. Give the meaning of Home Banking.

ÃmiÀ Á[Q Gß£uß ö£õ¸Ò ¯õx?

4. What do you mean by Hypothecation?

¤øn¯® Gß£uß ö£õ¸Ò ¯õx?

5. Who is a Collecting Banker?

Á`¼US® Á[Q¯õÍº Gß£Áº ¯õº?

6. Define a Cheque.

Põ÷\õø» Áøμ¯Ö.

U/ID 22204/UCZD/ UCVJ

2

7. What are Financial Services?

{v ÷\øÁPÒ ¯õøÁ?

8. Write a note on Merchant Banking.

ÁoP Á[Q £ØÔ SÔ¨¦ ÁøμP.

9. What is Capital Market?

‰»uÚ \¢øu GßÓõÀ GßÚ?

10. Name the tax benefits involved in HP transactions.

ÁõhøP öPõÒ•uÀ |hÁiUøPPÒ EÒÍhUQ¯ Á›¨

£¯ßPøÍ ö£¯›kP.

11. What is the meaning of Credit Rating?

Phß ©v¨¥k Gß£uß ö£õ¸Ò ¯õx?

12. Define insurance.

Põ¨¥k Áøμ¯Ö.

SECTION B — (5 × 6 = 30 marks)


13. What are the various types of Banks?

Á[QPÎß £À÷ÁÖ ÁøPPÒ ¯õøÁ?


3

14. Enumerate the modern functions of Commercial Banks.

ÁoP Á[QPÎß |ÃÚ £oPøÍ öuõSzx GÊxP.

15. Explain the various types of Deposits.

øÁ¨¦PÎß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.

16. What are the different kinds of Endorsement?

÷©ö»Êu¼ß £À÷ÁÖ ¤›ÄPÒ ¯õøÁ?

17. Mention the various players involved in Financial Services Sector.

{v÷\øÁz xøÓ°À £[S ö£Ö® |£ºPøÍ

SÔ¨¤kP.

18. What were the reforms made by SEBI for the Merchant Banker?

ÁºzuP Á[Q¯¸UPõP SEBI ÷©ØöPõsh

^ºv¸zu[PÒ ¯õøÁ?

19. State the advantages of Factoring.

Põμn©õSu¼ß |ßø©PøÍ TÖP.

20. Explain the different types of Insurance.

Põ¨¥miß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.


4

SECTION C — (2 × 20 = 40 marks)


21. Write in detail about the important functions of Central Banking.

ø©¯ Á[Q°ß •UQ¯ £oPÒ £ØÔ Â›ÁõP GÊxP.

22. Describe the various principles of Lending.

Phß ÁÇ[Su¼ß £À÷ÁÖ ÷Põm£õkPøÍ ÂÁ›.

23. Explain the important functions of Merchant Bankers.

ÁºzuP Á[Q¯›ß •UQ¯ £oPøÍ ÂÍUSP.

24. Discuss the various types of Leasing.

SzuøP°ß £À÷ÁÖ ÁøPPøÍ ÂÁõvUP.

–––––––––––––

DECEMBER 2017 U/ID 22205/UCZF/ UCVE


PART A — (10 3 = 30 marks)


1. What is Management?

÷©»õsø© GßÓõÀ GßÚ?

2. What are the roles of management in organisation?

Aø©zu¼À ÷©»õsø©°ß £[S ¯õx?

3. Define Planning.

vmhªkuÀ Áøμ¯Ö.

4. Explain the term ‘Decision Making’.

•iÄ GkzuÀ Gß£x £ØÔ ÂÍUSP.

5. Mention the different types of Organisation.

Aø©¨¤ß £À÷ÁÖ ÁøPPøÍ SÔ¨¤kP.

6. What is Informal Organisation?

•øÓ¯ØÓ Aø©¨¦ GßÓõÀ GßÚ?

U/ID 22205/UCZF/ UCVE

2

7. Define Decentralization. £μÁ»õUSuÀ Áøμ¯Ö.

8. How can we define Power? AvPõμ® GÆÁõÖ Áøμ¯ÖUP¨£kQÓx?

9. What is Selection? ÷uº¢öukzuÀ GßÓõÀ GßÚ?

10. State any three characteristics of Directing. C¯USÂzu¼ß ]Ó¨¤¯À¦PÎÀ H÷uÝ® ‰ßÔøÚ

u¸P.

11. What do you mean by Coordination? J¸[QønzuÀ Gß£uß ö£õ¸Ò ¯õx?

12. Why need of control in the organisation? J¸ Aø©¨¤ØS Pmk¨£õk Hß ÷uøÁ¨£kQÓx?

PART B — (5 × 6 = 30 marks)


13. What are the main functions of Management? ÷©»õsø©°ß •UQ¯ £oPÒ ¯õøÁ?

14. Bring out the various types of Decisions. •iÄPÎß £À÷ÁÖ ÁøPPøÍ öÁÎUöPõnºP.


3

15. What are the different types of Departmentation? xøÓ¨£kzxu¼ß £À÷ÁÖ ÁøPPÒ ¯õøÁ?

16. Explain the process of Delegation. J¨£øhÄ ö\´u¼ß •øÓPøÍ ÂÍUSP.

17. What are the external sources of Recruitment? Bm÷\ºzu¼ß ¦Ó ‰»[PÒ ¯õøÁ?

18. Bring out the various techniques of Directing. C¯USÂzu¼ß £À÷ÁÖ ~m£[PøÍ öÁÎ¨£kzxP.

19. Enumerate the various methods of Coordination. J¸[Qønzu¼ß £À÷ÁÖ •øÓPøÍ öuõSzx

GÊxP.

20. Explain the various types of Control. Pmk£õmiß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.

PART C — (2 × 20 = 40 marks)


21. Explain the Henry Fayol Management theory. öíß›÷Á¯À ÷©»õsø© ÷Põm£õmiøÚ ÂÍUSP.

22. List and explain the various types of Plans. vmh[PÎß £À÷ÁÖ ÁøPPøÍ £mi¯¼mk

ÂÍUSP.


4

23. Discuss the various methods of Training.

£°ØÖÂzu¼ß £À÷ÁÖ •øÓPøÍ ÂÁõvUP.

24. Describe the important techniques of Control.

Pmk¨£õmiß •UQ¯ ~m£[PøÍ ÂÁ›UP.

——————–––––—

DECEMBER 2017 U/ID 22206/UCZG/ UCWF/UCVH




1. Give any two examples of Direct tax.

÷|μi Á›US H÷uÝ® Cμsk Euõμn[PøÍ u¸P.

2. What is a previous year?

•¢øu¯ Bsk GßÓõÀ GßÚ?

3. Expand the term TDS and PAN.

TDS ©ØÖ® PAN BQ¯ £u[PÐUS Â›ÁõUP®

ö\´P.

4. What is meant by ‘Customs Area’?

_[P £Sv Gß£uß ö£õ¸Ò GßÚ?

5. What is Auxiliary Customs Duty?

xøn _[P Á› GßÓõÀ GßÚ?

U/ID 22206/UCZG/ UCWF/UCVH

2

6. State the meaning of classification of goods.

ö£õ¸mPÎß ÁøP¨£kzxuÀ Gß£uß ö£õ¸Ò

TÖP.

7. Mention any two differences between Excise duty and Customs duty.

B¯zwºøÁUS® ©ØÖ® _[PzwºøÁUS® EÒÍ

÷ÁÖ£õkPÒ H÷uÝ® CμsiøÚz u¸P.

8. Who is called as an ordinary assessee?

J¸ \õuõμn ©v¨¥mkS›¯Áº GßÖ ¯õº

AøÇUP¨£kQÓõº?

9. What is Total Income?

ö©õzu Á¸©õÚ® GßÓõÀ GßÚ?

10. Write a short note on Best Judgement Assessment.

ªPa ]Ó¢u wº¨¦ ©v¨¥k £ØÔ ]Ö SÔ¨¦ GÊxP.

11. What do you mean by tax incentive?

Á› FUP® Gß£uß ö£õ¸Ò ¯õx?

12. Write a short note - Check posts.

÷\õuøÚa \õÁõi & ]Ö SÔ¨¦ GÊxP.


3



13. State the demerits of indirect taxes.

©øÓ•P Á›°ß wø©PøÍU TÖP.

14. What are the regulatory objectives of taxation?

Á›Âv¨¤ß JÇ[S•øÓ°ß ÷|õUP[PÒ ¯õx?

15. List out the various types of assessment.

©v¨¥kPÎß £À÷ÁÖ ÁøPPøÍ £mi¯¼kP.

16. What is Return of Income?

Á¸©õÚ ÂÁμ AÔUøP GßÓõÀ GßÚ?

17. Explain the objectives of Customs Act.

_[PÁ›a \mhzvß ÷|õUP[PøÍ ÂÁ›.

18. What are the functions of a Customs officer?

J¸ _[P AvPõ›°ß £oPÒ ¯õx?


4

19. What are the basic conditions for levy of excise duty?

P»õÀ Á› wºøÁ°ß Ai¨£øh {£¢uøÚPÒ ¯õx?

20. State the penalty levied under the Central Excises Act.

©zv¯ B¯zwºøÁ \mhzvß RÌ EÒÍ

ushøÚPøÍ £ØÔ TÖP.



21. Explain the Canons of Taxation.

Á›Âv¨¦U PmhøÍU ÷Põm£õk £ØÔ ÂÁ›.

22. Explain the powers of customs authorities.

_[P AvPõ›PÎß AvPõμ[PøÍ ÂÁ›.

23. Discuss different types of Excise Duty.

B¯z wºøÁ°ß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

24. Describe the characteristics of service tax.

÷\øÁ Á›°ß £s¦PÒ £ØÔ ÂÁ›UPÄ®.

–––––––––––

DECEMBER 2017 U/ID 22207/UCZH


PART A — (10 3 = 30 marks)


1. What is Auditing?

uoUøP°¯À GßÓõÀ GßÚ?

2. What do you mean by Investigation?

¦»ß Â\õμøn Gß£uß ö£õ¸Ò ¯õx?

3. What is Audit Note book?

uoUøP Hk GßÓõÀ GßÚ?

4. Who is the owner of audit working papers?

uoUøP ö\¯À uõÎß E›¯õÍº ¯õº?

5. Define the term verification.

\›£õºzuÀ GßÓ £uzvøÚ Áøμ¯Ö.

6. What is Oral evidence?

Áõ´ö©õÈ \õm]¯® GßÓõÀ GßÚ?

7. What is meant by Internal Control?

APUPmk¨£õmiß ö£õ¸Ò ¯õx?

U/ID 22207/UCZH 2

8. Give any two objectives of internal control.

APUPmk¨£õmiß ÷|õUP[PÒ CμsiøÚz u¸P.

9. What is Vouching?

\õßÓõ´Ä GßÓõÀ GßÚ?

10. What do you mean by routine checking?

ÁÇUP©õÚ \›£õºzuÀ Gß£uß ö£õ¸Ò ¯õx?

11. What do you understand the audit programme?

uoUøP ö\¯Àvmh® £ØÔ }Âº AÔÁx ¯õx?

12. Define Internal Audit.

APa ^μõ´Ä Áøμ¯Ö.

PART B — (5 6 = 30 marks)


13. Explain the various rights of the company auditor.

Kº {ÖÁÚ uoUøP¯õÍº £À÷ÁÖ E›ø©PøÍ

ÂÁ›.

14. Distinguish between investigation and audit.

uoUøPUS® ¦»ß Â\õμønUS® EÒÍ

÷ÁÖ£õkPÒ ¯õx?

U/ID 22207/UCZH 3

15. State the disqualification of a person to be appointed as company auditor.

Jº |£›øÚ {Ö© uoUøP¯õÍμõP {¯ªUS® ÷£õx

uSv°ßø© £ØÔ TÖP.

16. Write a note on qualification of a company auditor.

Kº {Ö© uoUøP¯õÍ›ß uSvPÒ £ØÔ SÔ¨¦

ÁøμP.

17. What are the problems in EDP Environment?

EDP `Ì{ø»°ß ¤μa\øÚPÒ ¯õx?

18. What are the basic principles should be followed

by the professional accountants?

öuõÈØ•øÓ PnUPõÍºPÒ ¤ß£ØÖ® Ai¨£øh

öPõÒøPPÒ ¯õx?

19. What are the advantages of Internal Check?

APa ^μõ´Âß |ßø©PÒ ¯õx?

20. State the objectives of audit of share capital.

£[S •uÀ uoUøP°ß ÷|õUP[PøÍ TÖP.

U/ID 22207/UCZH 4

PART C — (2 20 = 40 marks)


21. Discuss the advantages of Continuous audit.

öuõhº uoUøP°ß |ßø©PøÍ ÂÁõv.

22. Distinguish between Internal audit and statutory audit.

APzuoUøPUS® \mh•øÓ uoUøPUS® EÒÍ

÷ÁÖ£õkPøÍz u¸P.

23. How do you verify vouching of cash payments in a firm? Explain.

Kº {Ö©zvÀ öμõUP ö\¾zuÀ \õßÓõ´ÂøÚ

GÆÁõÖ \›£õº¨£õ´? ÂÁ›.

24. State the statutory duties of a statutory auditor.

\mh•øÓ uoUøP¯õÍ›ß Amh•øÓ¯õÚ

Phø©PøÍ TÖP.

———————

DECEMBER 2017 U/ID 22208/UCZJ


PART A — (10 3 = 30 marks)


1. Define the term entrepreneur.

öuõÈÀ•øÚ÷Áõº GßÓ £uzøu Áøμ¯Ö.

2. What is DIC?

DIC Gß£x ¯õx?

3. Give a short note on marketing feasibility.

\¢øu°¯À |øh•øÓ£kzxøP £ØÔ ]ÖSÔ¨¦

u¸P.

4. What do you mean by EDP?

EDP Gß£x ¯õx?

5. Define Franchising.

E›ø©°¯À Áøμ¯Ö.

6. What are village industries?

Qμõ© öuõÈÀ {ÖÁÚ[PÒ Gß£øÁ ¯õøÁ?

7. Define Industrial estate.

öuõÈØxøÓ ÷uõmh[PÒ Áøμ¯Ö.

U/ID 22208/UCZJ 2

8. Write a short note venture capital.

Chº£õk•uÀ £ØÔ SÔ¨¦ GÊxP.

9. Expand NSIC and SIDCO.

Â›Äö\´ NSIC ©ØÖ® SIDCO.

10. What is concession?

\¾øP Gß£x ¯õx?

11. What do you understand by project appraisal?

vmh©v¨¥k £ØÔ }Âº AÔÁx ¯õx?

12. What is geographic concentration?

¦Â°¯À Ÿv¯õÚ P¸zyßÓÀ Gß£x ¯õx?

PART B — (5 6 = 30 marks)


13. State the functions of entrepreneur.

öuõÈÀ •øÚ÷Áõ›ß £oPøÍ ÂÁ›.

14. Explain the role of commercial banks in assisting SSI sector.

SSI&US EuÄÁvÀ ÁoP Á[Q°ß £[øP ÂÁ›.

15. What are the various sources of business identification opportunity?

öuõÈÀ Psh›²® Áõ´¨¦UPõÚ £À÷ÁÖ ‰»[PÒ

¯õøÁ?

U/ID 22208/UCZJ 3

16. State the advantages of Franchising.

E›ø©°¯¼ß |ßø©PøÍ ÂÁ›.

17. How do small scale industries contribute the national economy?

|õmiß ö£õ¸ÍõuõμzvØS ]Ö AÍÄ öuõÈÀPÒ

GÆÁõÖ £[PÎUQßÓx?

18. Mention the objectives of Industrial estate.

öuõÈÀ ÷£møh°ß ÷|õUP[PøÍ SÔ¨¤k.

19. What are the internal sources of finance?

{v÷uøÁUPõÚ AP ‰»[PÒ ¯õøÁ?

20. Tell about the functions of SISI.

SSI&ß £oPøÍ TÖP.

PART C — (2 20 = 40 marks)


21. Describe the various factors influencing entrepreneurship.

öuõÈÀ •øÚøÁ {ºn°US® £À÷ÁÖ PõμoPøÍ

ÂÁ›.

22. Discuss the functions of IDBI.

IDBI &ß £oPøÍ ÂÁõv.

U/ID 22208/UCZJ 4

23. Explain the guidelines for preparation of project report.

vmh AÔUøP u¯õ›¨£uØPõÚ ÁÈPõmkuÀPøÍ

ÂÍUSP.

24. Identify the incentives given by State Government to small scale units.

]Ö AÍÄ öuõÈÀ A»SPÐUS ©õ{» Aμ_ AÎUS®

FUPz öuõøPPøÍ CÚ® Psk ÂÁ›UP.

———————

DECEMBER 2017 U/ID 22209/UCZK/ UCXD/URMB/UCVG




1. What is the scope of Cost Accounting?

AhUPÂø» PnUQ¯¼ß GÀø» ¯õx?

2. What is Direct Material?

÷|μi Pa\õ¨ö£õ¸mPÒ GßÓõÀ GßÚ?

3. What is Material Control?

Pa\õ¨ ö£õ¸mPÒ Pmk¨£õk GßÓõÀ GßÚ?

4. What is Merit Rating?

©v¨¦ ÂQu® GßÓõÀ GßÚ?

5. What is meant by Allocation of overheads?

£[Qk ÷©Øö\»ÄPÒ Gß£uß P¸zx ¯õx?

6. Mention any three limitations of financial accounting.

{v{ø» PnUQ¯¼ß Áøμ¯øÓPÒ H÷uÝ® ‰ßÔøÚU SÔ¨¤kP.

7. What are ‘Financial statements’?

{v{ø» AÔUøP Gß£x ¯õx?

8. What do you mean by functional ratios?

ö\¯À£k ÂQu® Gß£uß EÚx P¸zx ¯õx?

9. What is a funds flow statement?

{v Kmh AÔUøP GßÓõÀ GßÚ?

10. What is meant by cash flow statement?

öμõUP Kmh AÔUøP Gß£uß P¸zx ¯õx?

11. What is meant by marginal costing?

£UP Â»US AhUPÂ¯À Gß£uß P¸zx ¯õx?

12. What is JIT purchasing?

JIT öPõÒ•uÀ GßÓõÀ GßÚ?

U/ID 22209/UCZK/ UCXD/URMB/UCVG

2



13. Define cost sheet. Explain the purposes of cost sheet.

AhUP AÔUøPø¯ Áøμ¯ÖUP. AhUP AÔUøP°ß ÷|õUP[PøÍ

ÂÁ›UP.

14. Compute the various stock levels from the following data :

Maximum consumption in a month – 300 units

Minimum usage in a month – 200 units

Average usage in a month – 225 units

Time – lag for procurement of materials :

Maximum 6 months

Minimum 2 months

Recorder quantity 750 units

¤ßÁ¸® uPÁÀPøÍU öPõsk £À÷ÁÖ \μUS {ø»PøÍU

PnUQkP.

J¸ ©õuzvß E¯º¢u£m\ ~PºÄ – 300 A»SPÒ

J¸ ©õuzvß SøÓ¢u£m\ £¯ß£õk – 200 A»SPÒ

J¸ ©õuzvß \μõ\› £¯ß£õk – 225 A»SPÒ

‰»¨ö£õ¸mPøÍ ö£ÖÁuØPõÚ Põ» SøÓ¯ÍÄ :

E¯º¢u£m\©õP 6 ©õu[PÒ

SøÓ¢u£m\©õP 2 ©õu[PÒ

©Ö Bøn A»Ä 750 A»SPÒ

15. From the following data given by the Personnel Department, calculate the labour turnover rate by applying :

(a) Separation method

(b) Replacement method

(c) Flux method

No. of workers on the payroll :

At the beginning of the month –900

At the end of the month – 1,000


3

During the month 10 workers left: 40 workers were discharged and 150 workers were recruited, Of these, 25 workers are recruited in the vacancies of those leaving while the rest were engaged for an expansion scheme.

¤ßÁ¸® öuõÈ»õÎPÒ öuõSv xøÓ°ß uPÁÀPøÍ öPõsk, T¼

ÂØÖ •uÀ ÂQuzøu ¤ßÁ¸®

(A) £S¨¦ •øÓ

(B) ©õØÔ¯ø©¨¦ •øÓ

(C) uõμõÍ •øÓPøÍ E£÷¯õQzx PnUQkP.

\®£Í £mi¯¼À EÒÍ ÷Áø»¯õmPÎß GsoUøP

©õu öuõhUPzvÀ – 900

©õu CÖv°À – 1000

|h¨¦ ©õuzvÀ 10 ÷Áø»¯õmPÒ ÷Áø»ø¯ ÂmhÚº.

40 ÷Áø»¯õmPÒ ÂkÂUP¨£mhÚº. ©ØÖ® 150

÷Áø»¯õmPÒ ÷uº¢öukUP¨£mhÚº. CÁºPÎÀ 25

÷Áø»¯õmPÒ ÷Áø»ø¯ Âmka ö\ßÓÁºPÎß

Põ¼°h[PÐUPõP ÷uºÄ ö\´¯¨£mk AUPõ»PmhzvÀ

AÁºPÎß «u•ÒÍ ÷Áø»ø¯ Â›Ä£kzx® •øÓ°À

A©ºzu¨£mhÚº.

16. Calculate machine hour rate from the following :

Running hours p.a. 2000 hrs

Repairs p.a. Rs. 160

Rent p.a. Rs. 320

Cost of machine Rs. 4,000

Depreciation 7.5 % pa.

¤ßÁ¸ÁÚÁØøÓU öPõsk C¯¢vμ ©o ÂQuzøu PnUQkP.

Kº BskUPõÚ Kmh ©oPÒ 2000 ©o ÷|μ[PÒ

Kº BskUPõÚ £Êx £õº¨¦ ¹. 160

Kº BskUPõÚ ÁõhøP ¹. 320

C¯¢vμzvß AhUP® ¹. 4,000

Kº BskUPõÚ ÷u´©õÚ® 7.5%

17. Bring out the limitations of management accounting.

÷©»õsø© PnUQ¯¼ß Áøμ¯øÓPøÍ öÁÎU öPõnºP.


4

18. From the following particulars, calculate

(a) Gross profit ratio

(b) Net profit ratio and

(c) Operating ratio.

Rs.

Sales = 5,00,000

Cost of goods sold = 3,00,000

Operating expenses = 1,00,000

Non-operating expenses = 20,000

¤ßÁ¸® uPÁÀPøÍU öPõsk

(A) ö©õzu C»õ£ ÂQu®

(B) {Pμ C»õ£ ÂQu®

(C) ö\¯À£õk ÂQu® PnUQkP.

Rs.

ÂØ£øÚ = 5,00,000

ÂØP¨£mh ö£õ¸mPÎß AhUP® = 3,00,000

ö\¯À£õmk ö\»ÄPÒ = 1,00,000

ö\¯À£õhØÓ ö\»ÄPÒ = 20,000

19. From the following prepare a statement showing changes in working capital during 2009

Balance Sheets of Pioneer Ltd., as on 31st December Liabilities 2008 2009 Assets 2008 2009

Rs. Rs. Rs. Rs.

Share capital 5,00,000 6,00,000 Fixed assets 10,00,000 11,20,000

Reserves 1,50,000 1,80,000 Less : Depreciation 3,70,000 4,60,000

Profit and loss a/c 40,000 65,000 6,30,000 6,60,000

Debentures 3,00,000 2,50,000 Stock 2,40,000 3,70,000

Creditors for goods 1,70,000 1,60,000 Book debts 2,50,000 2,30,000

Provision for Cash in hand and 80,000 60,000

income tax 60,000 80,000 at bank

Preliminary expenses 20,000 15,000

12,20,000 13,35,000 12,20,000 13,35,000


5

¤ßÁ¸ÁÚÁØøÓU öPõsk 2009® BskUPõÚ |øh•øÓ ‰»uÚ

©õØÓzøuU Põmk® AÔUøPø¯ u¯õ›UP.

£¯Üº Ltd.ß i\®£º 31 |õÐUPõÚ C¸¨¦ {ø»USÔ¨¦

ö£õÖ¨¦PÒ 2008 2009 ö\õzxUPÒ 2008 2009

¹. ¹. ¹. ¹.

£[S •uÀ 5,00,000 6,00,000 {Pμa ö\õzxUPÒ 10,00,000 11,20,000

Põ¨¦PÒ 1,50,000 1,80,000 PÈUP : ÷u´©õÚ® 3,70,000 4,60,000

C»õ£ |mh P/S 40,000 65,000 6,30,000 6,60,000

PhÜmk £zvμ[PÒ 3,00,000 2,50,000 \μUQ¸¨¦ 2,40,000 3,70,000

\μUSPÎÀ HmkUPhß 2,50,000 2,30,000

PhÜ¢÷uõº 1,70,000 1,60,000 øP°¸¨¦ ©ØÖ® 80,000 60,000

Á¸©õÚ Á› Á[Q C¸¨¦

JxURk 60,000 80,000 •ußø© ö\»ÄPÒ 20,000 15,000

12,20,000 13,35,000 12,20,000 13,35,000

20. From the following find out cash from operations :

Profit & Loss A/c for the year ending 31.3.2008

Rs. Rs.

To Salaries 2,500 By Gross profit 12,500

To Rent 500 By Profit on sale of land 2,500

To Depreciation 1,000 By Income tax refund 1,500

To Loss on sale of plant 500

To Goodwill written off 2,000

To Proposed dividend 2,500

To Provision for taxation 2,500

To Net profit 5,000

16,500 16,500


6

¤ßÁ¸ÁÚÁØøÓU öPõsk öμõUP ö\¯À£õmøh PõsP.

31.3.2008 ® |õ÷Íõk •i²® BskUPõÚ C»õ£ |mhU P/S

¹. ¹.

\®£Í® 2,500 ö©õzu C»õ£® 12,500

ÁõhøP 500 {» ÂØ£øÚ «uõÚ

÷u´©õÚ® 1,000 C»õ£® 2,500

ö£õÔ ©ØÖ® ÂØ£øÚ |mh® 500 v¸®£ ö£Ó¨£mh

|Øö£¯º ÷£õUS GÊv¯x 2,000 Á¸©õÚ Á› 1,500

AÔÂUP¨£mh

£[Põuõ¯[PÒ 2,500

Á¸©õÚ Á› JxUS 2,500

{Pμ C»õ£® 5,000

16,500 16,500



21. M/s Indu Industries Ltd., are the manufactures of moonlight Torches. The following data relate to manufacture of torches during the month of March 2011.

Raw materials consumed Rs. 20,000

Direct wages Rs. 12,000

Machine hours worked 9,500 hours

Machine hours rate Rs. 2

Office overhead 20% of works cost

Selling overhead 50 paise per unit

Units produced 20,000 units

Units sold 18,000 @ Rs. 5 per unit.

Prepare a cost sheet showing the cost and the profit per unit and the total profit earned.

v¸©v C¢x Áøμ¯Ö. öuõÈØ\õø» ‰ßø»m hõºa_PøÍ EØ£zv

ö\´QÓx. ¤ßÁ¸® uPÁÀPÒ ©õºa 2011-–® ©õuzvØS›¯ hõºa

EØ£zv öuõhº¦øh¯uõS®.

~Pμ¨£mh ‰»¨ö£õ¸ÒPÒ – ¹. 20,000


7

÷|μiU T¼ – ¹. 12,000

C¯¢vμ ©o ÷Áø» ö\´ux – 9500 ©oPÒ

C¯¢vμ ©o Ãu® – ¹. 2

A¾Á»P ÷©Øö\»Ä – ÷Áø» AhUPzvÀ 20%

ÂØ£øÚ ÷©Øö\»Ä – J¸ A»SUS 50 ø£\õÂØS

EØ£zv ö\´¯¨£mh A»SPÒ – 20,000 A»SPÒ

ÂØ£øÚ ö\´¯¨£mh A»SPÒ – 18,000 A»SPÒ J¸ A»S

¹. 5 Ãu®.

J¸ A»SUPõÚ AhUP® ©ØÖ® C»õ£zøu²® ©ØÖ® Aøh¢u

ö©õzu C»õ£zøu²® Põmk® AhUP AÔUøPø¯ u¯õ›UP.

22. Krishna producing concern is divided into four departments. ‘A, ‘B’. ‘C’ are production departments and ‘D’ is a service department. The actual expenses for a period are as follows :

Rs. Rent 10,000 Repairs to plant 6,000 Depreciation of plant 4,500 Lighting expenses 1,000 Supervisory expenses 15,000 Fire Insurance (on stock) 5,000 Power 9,000 Employer’s liability for Insurance 1,500 The following information is available in respect of the four

departments : Departments

A B C D

Area (sq. feet) 1,500 1,100 900 500

Number of lights 75 11 9 5

Number of employees 200 150 100 50

Total wages (Rs.) 60,000 40,000 30,000 20,000

Value of plant (Rs.) 2,40,000 1,80,000 1,20,000 60,000

Value of stock (Rs.) 1,50,000 90,000 60,000 –

Apportion the costs to the various departments on the most equitable method.


8

Q¸ènõ EØ£zv {ÖÁÚ® Auß xøÓPøÍ |õßS ¤›ÁõP

öPõskÒÍx. ABC BQ¯øÁ EØ£zv xøÓPÍõPÄ® D ÷\øÁ

xøÓ¯õPÄ® EÒÍx. Auß \›¯õÚ ö\»ÄPÒ ¤ßÁ¸©õÖ :

¹.

ÁõhøP 10,000

ö£õÔ «uõÚ £Êx£õº¨¦ 6,000

ö£õÔ «uõÚ ÷u´©õÚ® 4,500

ÂÍUS ö\»ÄPÒ 1,000

÷©Ø£õºøÁ ö\»ÄPÒ 15,000

w Põ¨¥k (\μUQß «x) 5,000

C¯¢vμ \Uv 9,000

Põ¨¥k «uõÚ öuõÈ»õÍº ö£õÖ¨¦ 1,500

|õßS xøÓPÒ öuõhº¦øh¯ QøhUP¨ ö£ØÓ ÂÁμ[PÒ

¤ßÁ¸©õÖ :

xøÓPÒ

A B C D £μ¨£ÍÄ (\.Ai°À) 1,500 1,100 900 500 ÂÍUSPÎß GsoUøP 75 11 9 5 öuõÈ»õÍ›ß GsoUøP 200 150 100 50 ö©õzu T¼ (¹.) 60,000 40,000 30,000 20,000 ö£õÔ°ß ©v¨¦ (¹.) 2,40,000 1,80,000 1,20,000 60,000 \μUQß ©v¨¦ (¹.) 1,50,000 90,000 60,000 –

£À÷ÁÖ xøÓPÐUPõÚ AhUPzøu \›¯õP ö£õ¸¢uU Ti¯

•øÓ°À £QºP.

23. Following are the comparative balance sheets of a company for the year 2009 and 2010 :

Liabilities 2009 2010 Assets 2009 2010

Rs. Rs. Rs. Rs.

Share capital 70,000 74,000 Cash 9,000 7,800

Debentures 12,000 6,000 Debtors 14,900 17,700

Creditors 10,360 11,840 Stock 49,200 42,700

Profit and loss a/c 10,740 11,360 Land 20,000 30,000

Goodwill 10,000 5,000

1,03,100 1,03,200 1,03,100 1,03,200


9

Additional information :

(a) Dividends were paid totaling Rs. 4,000.

(b) Land was purchased for Rs. 15,000

You are required to prepare a statement showing changes in working capital and a funds flow statement.

J¸ {ÖÁÚzvß 2009 ©ØÖ® 2010® BskPÐUPõÚ J¨¥k C¸¨¦

{ø» SÔ¨¦ ¤ßÁ¸©õÖ :

ö£õÖ¨¦PÒ 2009 2010 ö\õzxUPÒ 2009 2010

¹. ¹. ¹. ¹.

£[S •uÀ 70,000 74,000 öμõUP® 9,000 7,800

PhÜmk £zvμ® 12,000 6,000 PhÚõÎPÒ 14,900 17,700

PhÜ¢÷uõº 10,360 11,840 \μUQ¸¨¦ 49,200 42,700

C»õ£ |mh P/S 10,740 11,360 {»® 20,000 30,000

|Øö£¯º 10,000 5,000

1,03,100 1,03,200 1,03,100 1,03,200

TkuÀ uPÁÀPÒ :

(A) ö©õzu©õP ö\¾zv¯ £[Põuõ¯® ¹. 4,000 BS®.

(B) {»® ¹. 15,000 ©v¨¤ØS Áõ[P¨£mhx. |øh•øÓ ‰»uÚ

©õØÓ® ©ØÖ® {v Kmh AÔUøPø¯ Põmk® AÔUøPø¯

u¯õ›UP ÷Põμ¨£kQÓx.

24. Using the following data and prepare the balance sheet :

Gross profit ratio = 20%

Current ratio = 1.8 : 1

Stock turnover ratio = 4 times

Debt. Collection period = 20 days

(360 days year)

Long-term debt to equity = 40%

Total assets turnover = 0.3 times

Credit sales to total sales = 80%

Gross profit = Rs. 1,08,000

Shareholders’ equity = Rs. 12,00,000


10

¤ßÁ¸® uPÁÀPøÍ¨ £¯ß£kzv C¸¨¦ {ø» SÔ¨ø£ u¯õ›UP.

ö©õzu C»õ£ ÂQu® = 20%

|h¨¦ ÂQu® = 1.8 : 1

\μUS ÂØÖ •uÀ ÂQu® = |õßS •øÓPÒ

Phß Á`À Põ»® = 20 |õmPÒ

(BskUS 360 |õmPÒ)

}sh Põ» PhÝUPõÚ ö£õx {ø» = 40%

ö©õzu ö\õzvÀ ÂØÖ •uÀ = 0.3 •øÓPÒ

ö©õzu ÂØ£øÚ°À Phß ÂØ£øÚ = 80%

ö©õzu C»õ£® = ¹. 1,08,000

£[SuõμºPÎß ö£õx{ø» = ¹. 12,00,000

——————

DECEMBER 2017 U/ID 22211/UCZL/ UCXH/UCVK




1. What is a market?

\¢øu GßÓõÀ GßÚ?

2. List out the various objectives of marketing.

\¢øu°¯¼ß £À÷ÁÖ ÷|õUP[PøÍ £mi¯¼kP.

3. What is ‘legal approach’ to marketing?

\¢øu°¯¾US EshõÚ \mh§ºÁ AqS•øÓ

¯õx?

4. Define market positioning.

\¢øu {ø» Áøμ¯Ö.

5. What do you mean consumer behaviour?

~Pº÷Áõº |hzøu Gß£x ¯õx?

6. Define sales forecasting.

ÂØ£øÚ •ßPozuÀ Áøμ¯Ö.

U/ID 22211/UCZL/ UCXH/UCVK

2

7. What are consumer goods? ~Pº÷Áõº ö£õ¸mPÒ ¯õøÁ?

8. What do you mean by skimming pricing? HØÔ SøÓzuÀ Âø»°kuÀ Gß£uß ö£õ¸Ò ¯õx?

9. What is physical distribution? Ch®\õº Â{÷¯õP® GßÓõÀ GßÚ?

10. Define advertising. ÂÍ®£μ® Áøμ¯Ö.

11. What are the qualities of personal selling? BÒ\õº ÂØ£øÚ°ß Snõv\¯[PÒ ¯õøÁ?

12. State any three objectives of sales promotion. ÂØ£øÚ ÷©®£õmiß ÷|õUP[PÎÀ H÷uÝ®

‰ßÔøÚ u¸P.



13. State the factors affecting marketing mix.

\¢øu°¯À P»øÁø¯ £õvUS® PõμoPøÍ TÖP.

14. What are the various functions of marketing?

\¢øu°¯¼ß £À÷ÁÖ £oPÒ ¯õøÁ?


3

15. Explain the various steps involved in market targeting.

\¢øu°ß C»USPÎß £À÷ÁÖ £i{ø»PøÍ

ÂÍUSP.

16. What are the various important buying motives? £À÷ÁÖ •UQ¯ Áõ[S÷Áõ›ß ysknºÄPÒ

¯õøÁ?

17. Bring out the various methods of sales forecasting. ÂØ£øÚ •ßPo¨¤ß £À÷ÁÖ •øÓPøÍ

öÁÎUöPõnºP.

18. Mention the objectives of packaging. Pmk©zvß ÷|õUP[PøÍ SÔ¨¤kP.

19. Explain the methods of salesmen’s control. ÂØ£øÚ¯õÍºPÒ Pmk¨£õk •øÓPøÍ ÂÍUSP.

20. What are the functions of advertising? ÂÍ®£μzvß £oPÒ ¯õøÁ?



21. Explain briefly the various environmental factors affecting the marketing functions.

\¢øu°¯¼ß £oPøÍ £õvUS® £À÷ÁÖ

_ØÖa`ÇÀ PõμoPøÍ £ØÔ _¸UP©õP ÂÍUSP.


4

22. Discuss the major factors that influence the consumer decision-making.

~Pº÷Áõº •iöÁkzuø» £õvUS® •UQ¯

PõμoPøÍ ÂÁõvUP.

23. What is meant by Product Life Cycle? Describe its various stages.

ö£õ¸Ò ÁõÌUøP _ÇØ] Gß£x ¯õx? Auß £À÷ÁÖ

{ø»PøÍ ÂÁ›UP.

24. Explain briefly the various kinds of pricing.

Âø»°ku¼ß £À÷ÁÖ ÁøPPøÍ _¸UP©õP

ÂÍUSP.

–––––––––––––––

DECEMBER 2017 U/ID 22301/UCZE/ UCWB



Answer any TEN questions, each 50 words.

1. Define Contract. List out the different types of Contract.

J¨£¢u® Gß£uß C»UPn® u¸P. J¨£¢uzvß

£À÷ÁÖ ÁøPPøÍ Á›ø\¨£kzxP.

2. When does an agreement become a Contract?

Ehß£õk G¨ö£õÊx J¨£¢u©õQÓx?

3. What is meant by discharge of Contract?

J¨£¢u ÂkÂ¨¦ GßÓõÀ GßÚ?

4. How are goods classified under the Sale of Goods Act?

\μUS ÂØ£øÚ \mhzvß RÌ ö£õ¸ÒPøÍ GÆÁõÖ

ÁøP¨£kzu¨£kQÓx?

5. Is consideration needed in a Contract of Agency?

•PÁº J¨£¢uzvØS ©Ö£¯ß ÷uøÁ¯õS©õ?

U/ID 22301/UCZE/ UCWB

2

6. Define the term Joint Stock Company.

Tmk¨£[S {Ö©zvß C»UPn® u¸P.

7. Give the meaning of statement in lieu of prospectus.

uPÁ»ÔUøPUS £v»õÚ AÔUøP Gß£uß ö£õ¸Ò

u¸P.

8. Who is a Director of the Company?

{ÖÁÚ C¯US|º Gß£Áº ¯õº?

9. Distinguish between ordinary resolution and special resolution.

\õuõμn wº©õÚzvØS® ]Ó¨¦ wº©õÚzvØS®

Cøh÷¯¯õÚ ÷ÁÖ£õmiøÚz u¸P.

10. State the different methods of winding up of a Company.

{ÖÁÚ Pø»¨¤ß £À÷ÁÖ •øÓPøÍ SÔ¨¤kP.

11. List out the different kinds of shares are issued by the company.

{ÖÁÚ® öÁÎ°hUTi¯ £À÷ÁÖ £[SPøÍ

Á›ø\¨£kzxP.

12. Write a short note on Caveat Emptor.

Áõ[S£Áº PÁÛzuÀ £ØÔ ]Ö SÔ¨¦ u¸P.


3


Answer any FIVE questions, each 200 words.

13. Explain the legal provisions relating to valid offer. ö\À¾£i¯õÚ AÎ¨¦U TØÖ \®£¢u¨£mh ÂvPøÍ

ÂÁ›UP.

14. Discuss fully the illegal and unlawful agreements.

\mh•μnõÚ ©ØÖ® \mh® JÆÁõu Ehß£õkPøÍ

•Êø©¯õP ÂÁõv.

15. Explain the different kinds of Agent. •PÁºPÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

16. What do you mean by performance of Contract? Briefly explain.

J¨£¢u {øÓ÷ÁØÓ® GßÓõÀ GßÚ? _¸UP©õP

ÂÁ›.

17. Distinguish between Private Limited Company and Public Limited Company.

uÛ¯õº {ÖÁÚzvØS® ©ØÖ® ö£õx {ÖÁÚzvØS®

Cøh÷¯¯õÚ ÷ÁÖ£õmiøÚz u¸P.

18. What do you mean by Articles of Association? What are its Contents?

ö\¯À•øÓ Hk GßÓõÀ GßÚ? AuÛß

EÒÍhUP[PÒ ¯õøÁ?

19. What are the qualification and disqualification of a company Director?

{ÖÁÚ C¯US|›ß PÀÂzuSv ©ØÖ® PÀÂz

uSv°ßø© Gß£Ú ¯õøÁ?


4

20. What do you mean by statutory meeting? What are the contents of statutory report?

\mhŸv¯õÚ Tmh® GßÓõÀ GßÚ? \mh AÔUøP°ß

EÒÍhUP[PÒ ¯õøÁ?


Answer any TWO questions, each 1200 words.

21. “A contract without consideration is void” — Comment.

“øP®©õÖ CÀ»õu J¨£¢u® ö\À»õx” ÂÍUSP.

22. What are the various kinds of damages that can be recovered for breach of Contract?

J¨£¢u •ÔÂß £i £À÷ÁÖ CÇ¨¥kPøÍ GÆÁõÖ

Á`¼UP C¯¾® GßÖ C¯®¦P.

23. How is a company formed under the Companies Act 1986? Enumerate the various documents to be filed with the Registrar?

{ÖÁÚa \mh® 1956&ß RÌ GÆÁõÖ {ÖÁÚzøu

E¸ÁõUP¨£kQÓx? ö|Ô¯õÍ›h® \©º¨¤UP¨£h

÷Ási¯ £À÷ÁÖ BÁn[PøÍ ÂÍUSP.

24. Discuss the duties, Rights and Powers of the Company Director.

{ÖÁÚ C¯US|›ß Phø©PÒ, E›ø©PÒ ©ØÖ®

AvPõμ[PøÍ ÂÁ›.

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U/ID 1325/FZA · 2019-05-29 · 4 U/ID 1873/EZL 6. From the following details calculate capital...

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Transcript of U/ID 1325/FZA · 2019-05-29 · 4 U/ID 1873/EZL 6. From the following details calculate capital...