Semester B.Com. Degree Examination, May/June 2018

16 CB 71 Second Semester B.Com. Degree Examination, May/June 2018

(CBCS Scheme 2016-17) COMMERCE

Advanced Financial Accounting (New Syllabus)

Time 3 Hours Max. Marks 80

PART A Answer any five of the following questions. Each carrying 2 marks. (5x2-10) 1. Write the meaning of Royalty. 2. What is Hire Purchase System ?

3. Give the meaning of departmental accounts. 4. Define 'Human Resource Accounting'. 5. What are branches ?

6. Write the meaning of recoupment of shortworkings. 7. What do you mean by an Independent branch ?

PART B

Answer any three of the following questions. Each carrying 5 marks. (3x5-15) 8. Calculate Royaty from the following:

Tons sold Closing stock (tons)

Years

2010 1100 150 2011 1750 250 2012 2300 200 2013 2900 300 2014 3500 400 Royalty at 7 20 per ton of coal raised.

P.T.O.

16 CB71 -2

1. Ste 9. Anil buys pumpset on Hire-purchase system. The terms of payment are as follows

2. W

F 2,000 to be paid on signing the agreement 7 2,800 at the end of first year

2,600 at the end of second year Ans

2,400 at the end of third year 13. 2,200 at the end of fourth year.

f interest is charged at 10% p.a., what is the cash price of the pumpset ?

10. Bombay Head Office has a branch in Madras to which goods are sent by the

H.O. at cost. Cash received by the branch is daily remitted to H.O. Allexpensesof Branch are paid from Bombay H.O. From the following details, prepare Madras Branch account in H.O. Books.

Stock on 1-4-2016 12,500

Debtors on 1-4-2016 12,000

Goods invoiced from Bombay 40,000

Remittances to Bombay Cash sales 16,000

Cash from Debtors 29,500 45,500

Goods returned to H.O. 2,400

Cash received from Bombay for:

Wages and salaries - 11,000

Rent 3,000

Sundry Expenses 510 14,510

Stock on 31-3-2017 15,000

Debtors on 31-3-2017 22,500

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1. State the objectives of Branch Accounting. 12. What are the objectives of Human Resource Accounting?

PART C

Answer any three of the following questions. Each carrying 10 marks. (3x10-30) 13. From the following particulars, prepare the departmental trading and profit and loss account for the year ending 31-12-2016.

Dept. X Dept. Y Total

Opening stock 14,000 12,000 26,000 Purchases 75,100 69,800 1,44,900 Sales 1,00,000 80,000 1,80,000 Returns outwards 1,100 800 1,900 Salaries 9,000 8,500 17,500 General salaries

11,600 Rent and rates

6,000

Advertising 8,100 Insurance

1,000

Carriage outwards 5,400

Discount allowed 1,800

Discount earned 1,430

Accountancy charges 500

Carriage inwards 2,860

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Additional information 1) Goods transferred from Dept. X to Dept. Y worth 5,000 were not recorded.

2) General salaries are to be allocated equally. 3) The area occupied is in the ratio of 3 : 2. 4) Insurance premium and Accountancy charges cannot be aocaled conveniently to any department.5) Closing stock of Dept. X' was 7 16,600 and that of "Y' 7 16,800.

14. Srinidhi purchased a car in Hire Purchase System for 2,40,000 on 1-1-2010 and agreed to pay F40,000 down and the balance in 4 installments of F 50,00n With interest at 5% p.a. payable at the end of each year. Assuming that Srinidhi became the owner of the car only on the payment of last installment and that Srinidhi writes off 10% depreciation on the diminishing balance method. Show Car's Account and Hire Sellers Account in the books of Srinidhi. 15. Adithi owned certain patent rights. She granted a Licence to Kavya to use such rights on royalty basis. The following are the relevant particulars :

Years Minimum Rent Royalty Earned

2015 37,500 25,000 2016 50,000 40,000 2017 62,500 45,000 The deficiency of any one year is to be set off against excess payable within next two years. Give Journal entries in the books of Kavya. 16. What are the advantages and limitations of human resource accounting917. What is the object of charging goods to branch at invoice price ? Why loaoing

is to be eliminated ? Give adjusting entries to remove loading.

5 16 CB-71

PART-DD

Answer any one of the following questions carries 15 marks. (1x15-15)

18. Bengal Coal Limited obtained a lease of coal field from Chandan at a royalty or T 15 per ton of coal raised with a minimum rent of 1,00,000 per annum. Shortworkings, if any are recoverable out of royalties of next five years. In the event of a strike, the minimum rent not being reached, the actual royalty earned for the year discharges all rental obligations for that year. The coal raised by the company was as under:

Year Production

(Tons) 2010 Nil

2011 3000

2012 4000

2013 6000

2014 8000

2015 4000 (strike for 3 months] Show Royalties A/c, Chandan's A/c and Shortworkings A/c in the books of Bengal Coal Ltd.

19. Shining Shoe Stores is having its branch at Mumbai. Goods are invoiced to the branch at 20% profit on sales. All expenses are paid by the H.O. except Petty expenses which are met by the Branch manager. From the following particularsprepare branch account in the books of Shining Shoe Stores.

Amount Amount

Stock on 1-1-16 15,000 Cash received from

(invoice price) Debtors 30,000

Debtors on 1-1-16 9,000 Cash sales 50,000

Cash on 1-1-16 400 Credit sales 30,000

WwWwww 16 CB 71

1,200 Discount allowed to Furniture on 1-1-16

Debtors Goods sent to Branch

300 80,000 Expenses paid by H.O. 3,900 (Invoice price)

3,900 Petty expenses paid Goods returned to

1,000 by branch Head Office (invoice price) 280

Stock on 31-12-2016 Goods Returned by

Debtors 480 (invoice price) 14,000

Depreciation on furniture at 10% p.a.

PART E

Answer the following carrying ten marks. (1x10-10)

20. a) Write about Human Resource Accounting practice of any public sector undertaking where H.R. information is disclosed in annual statements.OR

b) Prepare the imaginary Royalty agreement between the author and publisher.

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17223

DOm 1 Semester Degree Examination, May/June - 2020

(Choice Based Credit System) HUMAN RESOURCE MANAGEMENT

Time 3 Hours Maximum Marks: 80

SECTION - A

Answer any five questions. Each question carries 2 marks. (5x2=10)

eRsree oeayodde ob s,rer eudo3. 3D 2 orieb.

1. State any four objectives of performance appraisal:

2. What is induction ?

3. What is Training ?

4. State any four types of test.

What is Job description ? 5.

6. Define Human Resource Development. 6.

What is selection ? 1.

P.T.O

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SECTION-B 17223 Answer any three questions. Each carries five marks. odDatoddo aaodo onen evdor. Je 5 sozrisb. (3x5-15) 8. Who is Human Resource Manager ? Explain the role of HR Manager. 9. What is Human Resource Management ? Explain the characteristics of Human

Resource Management.

10. What is Job Analysis ? Explain its significance.

11. What is Recruitment Policy ? What are its features ?

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12. Define Training. What are the benefits of training 2

SECTION C

(3x10-30) Answer any three questions. Each question carries 10 marks.

ouoa)woddo aaot) ner enzdA. 3eD 10 08rEo.

13. What is Human Resource Planning ? Explain its importance 13.

14. Explain the various steps in Selection Process.

15. Explain the needs and techniques of executive development Programme.

(3)

16. Explain the objectives and importance

of Human Resource

Management.

17. What is performance appraisal ? What are the

various stepsin

peformance

appraisal. Explain.

SECTION - D

(1x15-15)

Answer any one question. Question carries 15 marks.

18. Define Human Resource Management. Explain the functions of HRM

9.What is Recruitment ? Explain the sources of recruitment.

esband otdeab ? dedbsadado daaonva s0.

SECTION E

Answer the following question. Carries ten marks. (1x10-10)

20. a) Write the methods of recruitment process of employees of any organization in your area.

OR/eg»

b) Write the steps adopted in any organization for performance appraisal of b) employees.

16 CB-73

Second Semester B.Com. Degree Examination, May/June 2018

(New Syllabus) (CBCS Scheme 2016-2017) MARKET AND COST BENEFIT ANALYSIS

Time 3 Hours Max. Marks: 80

PART A

(5x2=10) Answer any five questions. Two marks each adn ode coab onerR enaoA. 3eD adab eso8rsD.

1. State the Law of Demand.

2. How Marginal cost is ascertained? 3. Give the meaning of Duopoly.

4. What is Perfect Competition ?

5. What is Price Bidding?

6. What do you mean by Capital Budgeting? 7. What is Linear Programming ?

roe deao WoaD JotökTD ?

PART B

-Answer any three questions. Five marks each. (3x5=15)

8. What is Supply ? Briefly explain the determinants of Supply.

9. What is Break Even Point ? Give the chart of Break Even Point.

P.T.O

10. What do you mean by Oligopoly Market ? Mention the features of oligopoly.

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11. What is pricing over Product Life Cycle ?

12. Agrotech Company Ltd. is considering two alternative machines. ne machine costs Rs. 15,00,000 and estimated annual cash inflow from it amounis tO Hs. 5,00,000. The second machine costs Rs. 20,00,000 and its estimated cash inflow is Rs. 5,50,000. Both the machines have economic life 6 years. Suggest the Management of best alternative by using Pay Back Perioa. Sree dodkodbo abotorodbaph Jddb otboreab adore6AS. iodest odbozo 05 Oo. 15,00,000 aba oF Trod To de. 5,00,000 eootazTODNT. cDitbe dTse ooos, ö, da. 20,00,000-ba) Joasi doT O)

PART C

Answer any three questions. Ten marks each. (3x10-30)

13. What is Demand Forecasting ? Briefly explain the methods of Demand Forecasting.

14. Give the meaning of Pricing. Explain the methods of Pricing.

15. Briefly explain the Capital Budgeting Process. wOdae vortdgas aeobodor) TodgoatoAo.

16. A manufacturer incurs total fixed cost of Rs. 400 to produce 6 units of the product with marginal cost 220, 100, 70, 85, 145 and 250 respectively. Find out Total Cost, Total Variable Cost, Average Fixed Cost, Average Variable Cost and Average Cost.

euanBaD 6 Nva euBDDTeD A), Ad S do. 400 eraoa, oiodbe abpos 33 Ebn 220, 100, 70, 85, T45 oie 250 ht. oa6,

dnoiodo iodDe

-3 16 CB-73 ne following information related to sales of a consumer goods for Marcn z0

and March 2016.

89h7 s&ododao otb md Td8T anuf- 2015 ba aanur-2016d apoD3 ooDAdbats. Year Sales

2015|1,20,000 9,000 2016 1,40,000

Profit

13,000

2015 1,20,000 2016 1,40,000

9,000 13,000

Calculate 1) PV Ratio 2) Fixed cost 3) BEP (Sales) 4) Profit when Sales are Rs. 1,50,000 5) Sales required to earn profit of

Rs. 50,000

1) eDeDOo5 eTbaas 2) Ad 3) D3 jes oc 4) de. 1,50,000 pD GUDT D

5) da. 50,000 enzo aciiCDE3

PART -D

Answer any one question. Fifteen marks each. (1x15-15)

18. What do you mean by imperfect competition ? Briefly explain the different

types competition.

19. Prasad Ltd. has under consideration two mutually exclusive proposal for the

purchase of new equipment.

a äer bode eassdeorieaDOeDTeD oxboa- X orie odboa- Y sow Jd)

Machine X Machine Y Particulars

Net cash outlay

Scrap value Life (yrs)

1,00,000 75,000

Nil Nil

5 5

1

16 CB-73 4

Profit Before Depreciation and tax P/V factors 10% as under-

Year Profit (Machine-X)| Profit (Machine-Y) PV factor

0.909 0.826 0.751

0.683

lyear 25,000 18,000 20,000

22,000

20,000

30,000 year l year

IV year

35,000

25,000

20,000 0.621

V year 16,000

ASSuming the tax rate to be 50%. Suggest the management the best atemative using.

Jor doabSe. 50 odb enotoA adead odbod sDbrorev enya) sotdb &eNTDPPTS

Calculate:

1) Pay Back Period | 1) pEOF 3JD8 eT

2) Net Present Value 2) aa

PART E

(1x10-10) Answer any one question. Ten marks each.

20. With the help of the following data, calculate the trend values by the method

of Least squares and estimate the sales for the year 2017.

2010 2011 2012 2013 2014

70 Year 96 90 Sales (in lakhs)| 60 80

OR/eg

Prepare a comparative report of pricing behavior of 3 firms and comment.

Second Semester B.Com. Degree Examination, May/June z 2018

16 CB-72

(CBCS Scheme 2016-17) (New Syllabus)

HUMAN RESOURCE MANAGEMENT Time 3 Hours

Max. Marks 80

PART A

-Answer any five questions. Each carries two marks: (5x2=10)

1) Define Human Resource Management.

2) Mention any two needs of Human Resource Planning.

3) What is Job analysis ?

4) Define Recruitment.

5) What is training ?

3deie8 sodoesb ?

6) What do you mean by performance appraisal ?

7) What is Demotion ?

&o0wodeab ?

P.T.O.

16 CB-72

-2

PART B

. Answer any three questions. Each carries 5 marks (3x5-15) 8) Briefly explain the objectives of Human Resource Management.

9) What are the importance of Human Resource Planning ?

10) What are the contents of Job Description ?

11) Differentiate between promotion and transfer.

12) Briefly explain the types of tests.

PART C

(3x10-30) lI. Answer any three questions. Each carries 10 marks

13) Explain the role and responsibilities of Human Resource Manager.

14) What is Human Resource Planning ? Explain its uses.

Modge odoewioibortderb? etdd evaodoertieab DOAD. 15) What is Job Specification ? Explain its features.

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16) What is selection ? Explain the steps in selection process.

17) What is management development programme? Explain the techniques of Executive development programme.

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ment 16 CB 72 3 ossir

er. PART D

(1x15-15) IV. Answer any one of the following question carries 15 marks

18) Explain the advantages and disadvantages of Recruitment Sources.

19) What is interview ? Explain the types of interview.

PART E

(1x10=10) V. Answer the following question, ten marks

20) a) Write the methods of selection and recruitment steps adopted in a

organisation of your local area.

OR

b) Write the steps adopted in an organisation for performance appraisal of employees.

Ceetao 16 CB 74 Second Semester B.Com. Degree Examination, May/June 2017

(CBCS Scheme-2016-2017) COMMERCE

Law and Practice of Banking Time 3 Hours Max. Marks 80

SECTION- A Answer any five questions. Each question carries two marks . (5x2-10) A.Define the term Banker.

2What do you mean by Endorsement ? 3What do you mean by special crossing? 4. Write the meaning of paying banker. 5. Who is minor ? 6. Write the meaning of joint account.

7. What is E-banking? SECTION - B

Answer any three of the following. Each question carries five marks 8. Write the special rights and privileges of Holder in Due Course (HDC). (3x5-15)

9-Write the general features of current account. 10. Write a note on Tele Banking.

11Mention the essentials of valid cheque. 12. What is crossing of cheque ? Mention the types of crossing.

SECTION c Answer any three of the following. Each question carries ten marks (3x10-30) 3. Write the precautions to be taken by the banker while opening the account of A) Minor B) NRI

14. What do you mean by crossing of a cheque ? Write the different types of crossing of cheque.

5: Explain the principles of good lending. 16. Explain the internet banking in India.

17. Briefly explain the Clayton's case.

P.T.O

16 CB-74 -2

SECTION- D

(1x15=15) Answer any one of the following, carries fifteen marks 18. Briefly explain the gener *pidin the general relationship between Banker and Customer.

NPAs? 19. What do you mean by NPAs? What are the factors contributing to NPAs ?

SECTION- E

(1x10-10) Answer the question, carries ten marks 20. Write the procedures to be taken by a customer while using AT card 2 ATM card ?

OR Write the need for Core Banking System (CB5).

(5x2=10) CUDaosdo odb a3rier evToR Jeo 2 ec3neb 1. oTo dow 3D. 2. addeo sodoab ? 3. dd deaDo orsdesb? 4. Bo dodbs modos eTrsao wdODo. 5. oTd oado ? 6. ots aDS STFD UöODO. 7. -23 odo Jotsdb?

(3x5=15) cda Tdo ahodd aoneR evaOA JoD 5 eodred;

9. 3503DIOD DÍD rbrovdcorkzD wdatso. 10. 830 up,odo udrd wdodso.

12. 38 desdeTdrd doTsder) ? BesDesdrod strvab 39%

I. M

16 CB-74 -3

cdoaytoddo aandt, endoA dn 10 sodrdb (3x10-30)

oda?

14. 23 d¢zDTDDË Sotsderb ? za4T dsDxbDioI DDT DTNS) WöOODO.

15. evaax DO HeTABodD Eneab wdo0Do. 16. Dod odosDO odorya O 17. &3DFT doTTRoodba Todann dso

CDdde tode euoR 15 eotrsb (1x15-15)

19. 3eoitd mers DordeTb ? roeDNT MereR Ddeorisa wdoDo.

E engA. 10 esodrisb: (1x10=10)