B.B.a.(Business Communication) Dec 2008

Ws5

DE–3955

DISTANCE EDUCATION

B.B.A. DEGREE EXAMINATION, DECEMBER 2008.

BUSINESS COMMUNICATION

Time : Three hours Maximum : 100 marks

PART A — (5 8 = 40 marks)

Answer any FIVE questions.

1. What is business letter? What are the points to be kept in mind in drafting business letter?

ÁoP Piu® GßÓõÀ GßÚ? ÁoP Piu® GÊx® ÷£õx PÁÛUP ÷Ási¯ A®\[PÒ ¯õøÁ?

2. Write short notes on :

(a) Inside address

(b) Salutation.

]ÖSÔ¨¦ ÁøµP :

(A) ö£Ö{º ¬PÁ¶

(B) Piu ÂÎ¨¦.

3. How does status enquiry differ from trade enquiry?

|v|ø» £ØÔ¯ Â\õµønU Piu® GÆÂu® ÁoP Â\õµønU PiuzvÀ Ç¢x ÷ÁÖ£kQÓx?

4. What is complaint letter? Enumerate the circumstances that entail the writing of complaint letter.

¦Põº Piu® GßÓõÀ GßÚ? ¦Põº Piu® GÊu¨£k® \¢uº¨£[PøÍ TÖP.

5. What is circular letter? When is it written?

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_ØÓÔUøPU Piu® GßÓõÀ GßÚ? G¨ö£õÊx _ØÓÔUøPU Piu® GÊu¨£kQßÓx?

6. Define banking correspondence. Point out a few circumstances under which customers write letters to bankers.

‘‘Á[Q Piuz öuõhº¦’’ Áøµ¯øÓ u¸P. ÁõiUøP¯õÍº Á[QUS Piu® GÊx® \¢uº¨£[PøÍU TÖP.

7. What is agenda? What are the differences between agenda and minutes?

|PÌa] |µÀ GßÓõÀ GßÚ? |PÌa] |µ¾US® |PÌa] SÔ¨¦US® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ?

8. What is report? What are the essentials of a good report?

AÔUøP GßÓõÀ GßÚ? J¸ {À» AÔUøP°ß CßÔ¯ø©¯õu A®\[PÒ ¯õøÁ?

PART B — (4 15 = 60 marks)

Answer any FOUR questions.

9. What are the characteristics of a good business letter?

J¸ {À» ÁoP Piuzvß ]Ó¨¦ C¯À¦PÒ ¯õøÁ?

10.Draft a circular letter on behalf of M/S Gupta & Co. Kovilpatti informing the death of a partner.

÷PõÂÀ£mi°À EÒÍ v¸ÁõÍºPÒ Süõ P®ö£Û \õº¤À TmhõÎ J¸Áº CÓ¢ux SÔzx _ØÓÔUøPU Piu® ÁøµP.

11.Write a strongly worded final collection letter on behalf of M/S. Meenakshi & Co., Madurai to a customer who has yet to pay Rs. 27,000.

©xøµ°À ÇUS® v¸ÁõÍºPÒ «Úõm] P®ö£Û \õº¤À ¹£õ´ 27,000 £õUQ øÁzxÒÍ ÁõiUøP¯õÍ¸US CÖv Á`À Piu® ÁøµP.

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12.Write an application letter for the post of an accounts officer in M/S Fenner India Ltd., Madurai.

©xøµ°À ÇUS® ö£ßÚº C¢v¯õ ¼ªöhm |ÖÁÚzvØS PnUS A¾Á»º £uÂUPõÚ Âsn¨£® ÁøµP.

13.Write a complaint letter to a supplier for the wrong delivery of goods.

uÁÓõÚ ö£õ¸mPÒ AÝ¨¤ øÁzu PõµnzvØPõP & Â|÷¯õPìu¸US ¦Põº Piu® ÁøµP.

14.What is business report? What are the different types of business reports?

ÁoP AÔUøP GßÓõÀ GßÚ? ÁoP AÔUøP°ß £À÷ÁÖ ÁøPPÒ ¯õøÁ?

15.Draft a letter to the Manager, Karur Vysya Bank Ltd., Tiruchy, requesting him to grant overdraft facility.

v¸a] P¹º øÁì¯õ Á[Q ÷©»õÍ¸US ÷©À Áøµ¨£ØÖ Á\v ÷Ási Piu® ÁøµP.

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DE–3956

DISTANCE EDUCATION


PRINCIPLES OF ECONOMICS




1. Explain the concept of consumer surplus with an example.

~Pº÷Áõº E£¶ø¯ Kº Euõµnzxhß ÂÍUSP.

2. What are the internal and external economies of a firm?

J¸ |ÖÁÚzvß ¦Óa]UPÚ®, APa]UPÚ® ¯õøÁ?

3. List out the conditions for competitive equilibrium.

÷£õmia \©|ø»UPõÚ |£¢uøÚPøÍ £mi¯¼kP.

4. Describe the different types of Price discrimination.

Âø» ©õÖ£õmiß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.

5. How are wages related to productivity?

T¼ GÆÁõÖ EØ£zvz vÓÝhß öuõhº¦øh¯x?

6. Explain Keynes’ liquidity preference theory.

Rß]ß }º© Â¸¨£U ÷Põm£õmiøÚ ÂÍUSP.

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7. What are the characteristics of monopolistic

competition?

¬ØÖ¶ø©¨ ÷£õmi°ß Snõv\¯[PÒ ¯õøÁ?

8. What are the different types of costs?

ö\»Âß £À÷ÁÖ ÁøPPÒ ¯õøÁ?

PART B — (4 15 = 60 marks)


9. Explain in detail the indifference curve analysis.

\© ÷{õUS Áøµ÷Põmk B´ÂøÚ Â¶ÁõP ÂÍUSP.

10. Describe the three laws of returns to scale.

ßÖ EØ£zv ÂøÍÄ ÂvPøÍ ÂÍUSP.

11. How is equilibrium attained in an industry?

J¸ öuõÈØ\õø»°À \©|ø» GÆÁõÖ Aøh¯¨£kQÓx?

12. How price is fixed under monopolistic competition?

¬ØÖ¶ø©¨ ÷£õmi°À Âø» GÆÁõÖ |ºn¯® ö\

´¯¨£kQÓx?

13. Critically analyse the Marginal Productivity theory of

wages.

T¼°ß CÖv|ø» EØ£zvz vÓß ÷Põm£õmiøÚz vÓÚõ´Ä

ö\´P.

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14. How does Quasi Rent emerge? Explain.

÷£õ¼Áõµ® GÆÁõÖ ö£Ó¨£kQÓx? ÂÍUSP.

15. What are the limitations of consumer’s sovereignity?

~Pº÷Áõº uÛzxÁzvß SøÓ£õkPÒ ¯õøÁ?

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DE–3957

DISTANCE EDUCATION


PRINCIPLES OF MANAGEMENT


SECTION A — (5 × 8 = 40 marks)


All questions carry equal marks.

1. Define Management and state the importance of

management.

÷©»õsø©°ß ÁøµÂ»UPn® u¸P. ©ØÖ® ÷©»õsø©°ß ¬UQ¯xÁzøu²® TÖP.

2. Explain the forms of planning.

vmhªku¼ß ÁøPPøÍ ÂÍUSP.

3. Explain the types of span of control.

Pmk¨£õmk Ãaö\À¼ß ÁøPPøÍ ÂÍUSP.

4. What is meant by motivation? What are the

non-monetary factors of motivation?

ö\¯¿UP® GßÓõÀ GßÚ? ö\¯¿UPzvØPõÚ £nªÀ»õ PõµoPÒ ¯õøÁ?

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5. Define authority and responsibility.

AvPõµ®, Phø© BQ¯øÁPÐUS ÁøµÂ»UPn® u¸P.

6. How to overcome the barriers of communication?

ö\´v öuõhº¤ØS HØ£k® uøhPøÍ GÆÁõÖ \©õÎ¨£x?

7. Explain the different types of leadership style.

£À÷ÁÖ ÁøP¯õÚ uø»ø© Âu[PøÍ ÂÍUS.

8. Explain the need for control.

Pmk£õmiß ÷uøÁø¯ ÂÍUSP.

SECTION B — (4 × 15 = 60 marks)



9. Explain about Modern management approaches in

detail.

uØPõ» ÷©»õsø© AqS ¬øÓPøÍ £ØÔ Â¶ÁõP ÂÍUSP.

10. Explain the decision making process.

wº©õÚ[PÒ GkUS® ÁÈ¬øÓPøÍ ÂÁ¶.

11. Discuss about organisation structure and

departmentalisation.

|ÖÁÚ Pmhø©¨¦PÒ £ØÔ²® xøÓ£kzxuÀ £ØÔ²®

ÂÁõvUPÄ®.

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12. Explain various theories of motivation.

£À÷ÁÖ ö\¯¿UP ÷Põm£õmkUPøÍ £ØÔ ÂÁ¶.

13. Explain different theories of leadership.

uø»ø© £ØÔ¯ £À÷ÁÖ ÷Põm£õkPøÍ ÂÁ¶.

14. Discuss about ‘‘Managerial grid’’.

""÷©÷Úá¶¯À Q¶m'' £ØÔ ÂÁµ©õP ÂÁõv.

15. What is Control? What are its steps? What are the

techniques of control?

Pmk£õk GßÓõÀ GßÚ? Auß £iPÒ ¯õøÁ? Auß ~m£[PÒ ¯õøÁ?

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DE–3958

DISTANCE EDUCATION


BUSINESS ENVIRONMENT


PART A — (5 × 8 = 40 marks)


1. What are the internal factors of Business Environment?

Â¯õ£õµ `Ç¼ß EÒ PõµoPÒ ¯õøÁ?

2. Explain the role of caste and communal system in Indian Social Structure.

C¢v¯ \•uõ¯ Aø©¨¤À, \õv \©¯ Aø©¨¤ß £[QøÚ ÂÍUSP.

3. Explain the importance of MNCs.

£ßÚõmk ÁoP {ÖÁÚ[PÎß •UQ¯zxÁzøu ÂÍUPÄ®.

4. What is the significance of Industrial Sector in Indian Economy?

C¢v¯ ö£õ¸ÍõuõµzvÀ öuõÈÀ xøÓ°ß •UQ¯ £[S ¯õøÁ?

5. ‘Agriculture growth rate has to be increased’ – Discuss.

‘ÂÁ\õ¯z xøÓ°ß ÁÍºa] ÂQuzvøÚ AvP›UP ÷Ásk®’ – ÂÁ›UPÄ®.

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6. What are the advantages of New Economic Policy?

¦v¯ ö£õ¸ÍõuõµU öPõÒøP°ß |ßø©PÒ ¯õøÁ?

7. What are the steps taken by the Government for Economic Growth?

ö£õ¸Íõuõµ ÁÍºa]UPõP Aµ_ GkUS® •¯Ø]PÒ ¯õøÁ?

8. What are the factors that affect choice of Technology?

\›¯õÚ öuõÈÀ ~m£zvøÚ ÷uº¢öukUP £õvUS® PõµoPÒ ¯õøÁ?

PART B — (4 15 = 60 marks)


9. Explain the significant influence of environment on business.

_ØÖa `Ç¼ß Â¯õ£õµzvß «uõÚ •UQ¯ £[QøÚ ÂÍUSP.

10. Explain Socio-Cultural environment prevailing in India.

C¢v¯õÂÀ {PÊ® \‰P – P»õa\õµ `Ç¼øÚ ÂÍUSP.

11. Discuss the influence of political environment on business.

Aµ]¯À `Ç¼ÚõÀ Â¯õ£õµzvß «x HØ£k® \õuõP £õuP[PøÍ ÂÁ›.

12. What are the important factors of economic environment?

ö£õ¸Íõuõµ `Ç¼ß •UQ¯ PõµoPÒ ¯õøÁ?

13. What are the advantages and disadvantages of Technological upgradation?

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öuõÈÀ ~m£ ÷©®£õmiÚõÀ GØ£k® |ßø©PÒ ©ØÖ® wø©PÒ ¯õøÁ?

14. Discuss the social responsibility of Indian business organisation.

C¢v¯ Â¯õ£õµ {ÖÁÚ[PÎß \•uõ¯ ö£õÖ¨¦nºa]°øÚ ÂÁ›UPÄ®.

15. ‘Environmental Analysis in not much important for an MNC’ – Discuss.

‘_ØÖa `Ç¼ß £S¨£õ´Ä Gß£x £ßÚõmk {ÖÁÚzvØS •UQ¯zxÁ® Áõ´¢ux CÀø»’ ÂÁ›UPÄ®.

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DE–3959

DISTANCE EDUCATION


FINANCIAL ACCOUNTING

(2000 onwards)


PART A — (5 × 8 = 40 marks)


1. What are adjusting entries? Why are they needed?

\›PmkuÀ £vÄPÒ GßÓõÀ GßÚ? AøÁPÒ Hß ÷uøÁ¨£kQÓx?

2. What are the differences between Consignment and Joint venture?

AÝ¨¥miØS®, CønÂøÚUS® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ?

3. State the features of Receipts and Payments account.

ö£ÖuÀ ö\¾zxuÀ PnUQß ]Ó¨¤¯À¦PøÍ TÖP.

4. Briefly explain the different methods of Redemption of debentures.

Phß £zvµ[PøÍ «mS® £À÷ÁÖ ÁøPPøÍ _¸UP©õP ÂÍUSP.

5. A and B share profits in the ratio of 5/8 and 3/8 respectively. C is admitted as a new partner. He brings Rs. 10,000 as capital and Rs. 8,000 as goodwill. The new profit sharing ratio will be 7 : 5 : 4 for A, B and C respectively. Pass necessary entries.

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A ©ØÖ® B GßÓ TmhõÎPÒ u[PÐøh¯ C»õ£ |mhzøu 5 : 3 GßÓ ÂQuzvÀ £[Qmk öPõÒQßÓÚº. C Gß£Áøµ ¦v¯ TmhõÎ¯õP ÷\ºUP¨£kQÓõº. C Gß£Áº ¹. 10,000&zøu uÚx •u»õPÄ® ¹. 8,000&zøu |ß©v¨£õPÄ® {ÖÁÚzvØS öPõsk Á¸QÓõº. A, B ©ØÖ® C TmhõÎPÒ u[PÐøh¯ ¦v¯ C»õ£ ÂQu©õP 7 : 5 : 4 GßÓ ÂQuzvÀ £[Qmk öPõÒQßÓÚº. ÷uøÁ¯õÚ £vÄPøÍ GÊxP.

6. A, B and C are three partners. Their profit sharing ratio is equal. They dissolve their firm due to financial crises. Their Balance Sheet is as follows :

Liabilities Rs. Assets Rs.

Creditors 42,000 Building 12,000

Capital Accounts :

Machinery 10,000

A 7,000 Stock 12,000

B 6,000 Debtors 25,000

C 4,000 17,000

59,000 59,000

All the assets realised Rs. 25,000. All the partners A, B and C could not contribute anything from their private assets. Prepare Ledger accounts to close the books of the firm.

A, B ©ØÖ® C BQ¯ ‰ßÖ TmhõÎPÒ u[PÍx C»õ£ |mhzøu \©©õP £[Qmk öPõÒQßÓÚº. {v ö|¸UPi Põµn©õP AÁºPÒ Tmhõsø© {ÖÁÚzøu Pø»zx EÒÍõºPÒ. Ç¨¦ {ø» SÔ¨¦ ¤ßÁ¸©õÖ :

ö£õÖ¨¦UPÒ ¹. ö\õzxUPÒ ¹.

PhÜ¢÷uõºPÒ 42,000 Pmih® 12,000

•uÀ PnUSPÒ : C¯¢vµ® 10,000

A 7,000 \µUQ¸¨¦ 12,000

B 6,000 PhÚõÎPÒ 25,000

C 4,000 17,000

59,000 59,000

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AøÚzx ö\õzxUPÐ® ÂØÖ ¹. 25,000 ö£Ó¨£mhÚ. TmhõÎPÒ A, B ©ØÖ® C BQ¯ ‰Á¸® u©x uÛ¨£mh ö\õzxUPøÍ ÂØÖ £n® Hx® öPõsk ÁµÂÀø». ÷£÷µk u¯õº ö\´x {ÖÁÚ PnUøP •iUPÄ®.

7. The cash book of a Trader showed credit balance of Rs. 875 on 31st December 2007. On verification with the Bank Pass Book it was found that :

(a) A cheque for Rs. 300 dishonoured was not entered in the cash book.

(b) Bank charges amounting to Rs. 10 were not recorded through the cash book.

(c) There was a wrong credit of Rs. 750 in the cash book.

(d) Cheque for Rs. 580 paid into a branch of the Bank on 31 December had not been entered in the pass book.

(e) Interest amounting to Rs. 970 was recorded by the bank and entered only in the pass book.

(f) A cheque for Rs. 250 was paid into bank for collection but the cash book showed no entry for it.

Prepare a Bank Reconciliation Statement as on 31st December 2007.

J¸ ÁºzuP›ß 2007&® Á¸h® i\®£º 31&® ÷uv¯ßÖ •iÁøh²® AÁ¸øh¯ öµõUP HhõÚx ¹. 875 ÁµÄ Ç¨¦ PõmkQßÓx :

(A) ¹. 300 ©v¨¦øh¯ Põ÷\õø» AÁ©vUP¨£mhx. AuøÚ öµõUP HmiÀ £v¯ÂÀø».

(B) Á[Q Pmhn® ¹. 10&I öµõUP HmiÀ £vÄ ö\´¯¨£hÂÀø».

(C) öµõUP HmiÀ uÁÖu»õP ¹. 750&US ÁµÄ øÁUP¨£mhÚ.

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(D) i\®£º 31&® ÷uv¯ßÖ Á`¾UPõP Á[Q°À ¹. 580 ©v¨¦ÒÍ Põ÷\õø» öh£õ]m ö\´¯¨£mhÚ. BÚõÀ ö\À÷»miÀ £vÄ ö\´¯ÂÀø».

(E) Ámi ¹. 970 Á[Q¯õÚx ö\À÷»miÀ £vÄ ö\´¯¨£mhÚ.

(F) Á[Q°À ö\¾zu¨£mh Põ÷\õø» ¹. 250 Á`¾US AÝ¨£¨£mhÚ. BÚõÀ öµõUP HmiÀ £vÄ ö\´¯¨£hÂÀø».

i\®£º 31, 2007&® Á¸hzvØS›¯ Á[Q \›UPmhÀ AÔUøP u¯õº ö\´P.

8. A company issued 500 shares at 10% discount payable as follows :

On application – Rs. 2

On allotment – Rs. 3

On call – Rs. 4

But the company forfeited all the shares due to non-payment of call money and re-issued at Rs. 8 per share. Give Journal entries.

J¸ P®ö£Û 500 £[SPøÍ 10 \uÃu ÁmhzvÀ ¤ßÁ¸©õÖ öÁÎ±k ö\´xÒÍx :

Âsn¨£zvß «x ¹. 2

JxURk «x ¹. 3

AøÇ¨¦ «x ¹. 4 Ãu® öÁÎ±k ö\´xÒÍx.

AøÇ¨¦UPõÚ £n® ö\¾zuõuuõÀ AøÚzx £[SPÐ® JÖ¨¤Ç¨¦ ö\´¯¨£mhÚ. ¤ßÚº AøÚzx £[SPÐ® ¹. 8 Ãu® ©Ö öÁÎ±k ö\úÚ. P®ö£Û HmiÀ SÔ¨÷£k u¸P.

PART B — (4 × 15 = 60 marks)

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9. From the following balances taken from the books of Ram & Co. prepare Trading and Profit and Loss Account for the year ending on 31st December 2007 and Balance Sheet on that date :

Rs.

Capital 35,000

Building 18,750

Machinery 9,250

Debtors 7,000

General expenses 800

Rent paid 3,710

Proprietor’s drawings

650

Electric charges 190

Carriage inwards 850

Cash at Bank 3,000

Returns outward 110

Salaries 1,110

Discount allowed 200

Stock (1.1.07) 16,500

Bills payable 5,000

Sales 63,500

Purchases 46,850

Wages 2,500

Cash in hand 1,800

Sundry creditors 10,000

Returns inward 450

Adjustments : Closing stock Rs. 18,210.

µõ® Asm ÷Põ Hmi¼¸¢x ¤ßÁ¸® Ç¨¦PÒ GkUP¨£mhÚ. 2007&® Á¸h® i\®£º 31&® ÷uv¯ßÖ

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•iÁøh²® Â¯õ£õµ ©ØÖ® C»õ£ |mh PnUS u¯õº ö\´P. A÷u ÷uv¯ßÖ Ç¨¦ {ø» SÔ¨¦® u¯õº ö\´P.

¹.

•uÀ 35,000

Pmih® 18,750

C¯¢vµ® 9,250

PhÚõÎPÒ 7,000

ö£õxÁõÚ ö\»ÄPÒ 800

ÁõhøP ö\¾zv¯x 3,710

E›ø©¯õÍ›ß Gk¨¦ 650

ªßPmhn® 190

EÒyUS T¼ 850

Á[Q öµõUP® 3,000

öÁÎ v¸¨£® 110

\®£Í® 1,110

Ámh® AÎzux 200

\µUQ¸¨¦ (1.1.07) 16,500

ö\¾zxuØS›¯ ©õØÖa^mk

5,000

ÂØ£øÚ 63,500

öPõÒ•uÀ 46,850

T¼ 2,500

øP°¸¨¦ öµõUP® 1,800

£Ø£» PhÜ¢÷uõºPÒ 10,000

EÒv¸¨£® 450

\›UPmhÀPÒ : CÖv \µUQ¸¨¦ ¹. 18,210.

10. Ravi consigned 100 T.V. sets each costing Rs. 4,000 to Senthil of Vellore. Ravi spent Rs. 5,000 towards freight

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and insurance. During transit 5 T.V. sets were badly damaged and insurance company accepted the claim for Rs. 18,000 only.

Senthil took delivery of the remaining 95 sets and spent Rs. 1,900 towards Indirect expenses. Senthil is entitled to 5% commission on sales. 80 T.V. sets were sold at Rs. 4,500 each by Senthil.

Give Journal entries and Ledger accounts in the books of Ravi.

µÂ Gß£Áº 100 öuõø»Põm] ö£miPøÍ ¹. 4,000 Ãu® ÷Á¿›À EÒÍ ö\¢vÀ Gß£Á¸US AÝ¨¥k •øÓ°À AÝ¨¤²ÒÍõº. µÂ AÝ¨¥miØPõP Põ¨¥k ©ØÖ® EÒyUS T¼ ö\»ÁõP ¹. 5,000 ö\¾zv²ÒÍõº. Á¸® ÁÈ°À 5 öuõø»Põm] ö£miPÒ Pkø©¯õÚ ÷\uzvØS EÒÍõQ¯uõÀ Põ¨¥k P®ö£Û ‰»® ¹. 18,000 ©mk® ö£Ó¨£mhÚ.

ö\¢vÀ 95 öuõø»Põm] ö£miPÒ ©mk® ö£ØÖÒÍõº. AuØPõP ¹. 1,900 ©øÓ•P ö\»ÄPÒ ö\´xÒÍõº. ÂØ£øÚ°À 5 \uÃu® ö\¢vÀ PªåÚõP ö£ØÖÒÍõº. 80 öuõø»Põm] ö£miPÒ ¹. 4,500 Ãu® ö\¢vÀ ÂØ£øÚ ö\´xÒÍõº.

µõ® & ÷Põ HmiÀ SÔ¨÷£k®, ÷£÷µk® u¯õº ö\´P.

11. From the following particulars prepare an Income and Expenditure account for the year ended 31st March 2008 and Balance Sheet on that date :

Rs. Rs.

2007 April : 2008 March :

To Balance b/d : By Salaries 3,600

Cash at bank 455 By Rent 600

Cash in office 55 By Printing and

2008 March : stationery 145

To Subscription By Postage 25

(including 200 for By Bicycle

2008–09) 3,000 (purchases) 95

Rs. Rs.

To Interest on By Plan bonds 680

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investments (cost of

By Balance c/d :

investments Cash in office 12

Rs. 30,000) 1,500 Cash at Bank 113

To Bank interest 10

To Sale of scooter 250

5,270 5,270

Subscriptions include Rs. 120 for 2006–07. Also rent includes Rs. 50 paid for March 2007. Subscriptions amounting to Rs. 150 have still to be collected for the year 2007–08. Rent for March 2008 has still to be paid and Rs. 25 are outstanding against a stationery bill. The book value of the scooter was Rs. 320.

¤ßÁ¸® SÔ¨¦PÎß £i 2008&® Á¸h® ©õºa ©õu® 31&® ÷uv¯ßÖ •iÁøh²® Á¸©õÚ ö\»ÂÚ PnUS ©ØÖ® A÷u ÷uv¯ßÖ Ç¨¦ {ø»U SÔ¨¦® u¯õº ö\´P :

¹. ¹.2007 H¨µÀ : 2008 ©õºa 31 :Ç¨¦ R/öPõ : \®£Í® 3,60

0Á[Q öµõUP® 455 ÁõhøP 600

øP°¸¨¦ öµõUP® 55 GÊxö£õ¸Ò2008 ©õºa : Aa_UT¼ 145

\¢uõ (2008–2009&® u£õÀ ö\»Ä 25

Á¸h® \¢uõ ¹. 200 ø\UQÒ (Áõ[Q¯x) 95

÷\º¢xÒÍx) 3,000 vmh £zvµ®•uÀ «uõÚ Ámi Áõ[Q¯x 680

(•u½miØPõÚ CÖv Ç¨¦ : AhUPÂø» ¹. 30,000) 1,500 øP°¸¨¦ öµõUP® 12

Á[Q Ámi 10 Á[Q öµõUP® 113

ìTmhº ÂØÓx 250

5,270 5,270

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2006–07&® Á¸h® \¢uõ ¹. 120 C¢u Á¸h \¢uõ öuõøP°À ÷\º¢xÒÍx. 2007&® Á¸h® ©õºa ©õu ÁõhøP ¹. 50 C¢u Á¸h ÁõhøP°À ÷\º¢xÒÍx. 2007–08&® Á¸h® ö£Ó ÷Ási¯ \¢uõ ¹. 150 CßÝ® Áµ ÷Ási²ÒÍx. 2008&® Á¸h® ©õºa ©õu® ÁõhøP CßÝ® ö\¾zu¨£h ÷Ási¯ öuõøP ¹. 25. ìTmh›ß Hmiß ©v¨¦ ¹. 320.

12. While closing the books of account, a Commercial Bank has its advances classified as follows :

Classification of assets

(Rs. in Lakhs)

Standard assets 16,000

Sub-standard assets 1,300

Doubtful assets :

Upto one year 700

One to three years 400

More than three years

200

Loss assets 500

You are required to calculate the amount of provisions to be made by the bank.

PnUS HkPøÍ •iUS® ö£õÊx J¸ ÁoP Á[Q¯õÚx uÚx •ß£nzøu ¤ßÁ¸©õÖ ÁøP¨£kzxQßÓÚ :

ÁøP¨£kzu¨£mh ö\õzxUPÒ (¹£õ´ »m\zvÀ)

|À»Âu©õÚ ö\õzxUPÒ 16,000

uµ® SøÓ¢u ö\õzxUPÒ 1,300

I¯¨£õkøh¯ ö\õzxUPÒ :

J¸ Á¸h® Áøµ 700

J¸ Á¸h® •uÀ ‰ßÖ Á¸h® Áøµ 400

‰ßÖ Á¸hzvØS ÷©À 200

|mh® EÒÍ ö\õzxUPÒ 500

Á[Q¯õÚx ÷uøÁ¯õÚ JxURk ÁÇ[P JxURk öuõøPø¯ PnUQkP.

21

Ws5

13. Vikas draws a bill for Rs. 6,000 and Vishal accepts

the same for mutual accommodation of both of them to

the extent of 2/3 and 1/3. Vikas discounts the same for

Rs. 5,640 and remits 1/3 of the proceeds to Vishal. Before

the due date, Vishal draws another bill for Rs. 8,400 on

Vikas in order to provide funds to meet the first bill. The

second bill is discounted for

Rs. 8,160 with the help of which the first bill is met and

Rs. 1,440 are remitted to Vikas. Before the due date of

the second bill Vikas become insolvent and Vishal

receives a dividend of 50 paise in the rupee in full

satisfaction.

Pass necessary journal entries in the books of Vikas and

Vishal.

£µì£µ £nÁ\v ©õØÖa^miß£i ÂPõì ¹. 6,000&UPõÚ

©õØÖa^møh GÊv¯øu ÂåõÀ HØ¦ ö\úõº. 2/3 ©ØÖ®

1/3 GßÓ ÂQuzvÀ £Qº¢x öPõÒQßÓÚº. ÂPõì ¹.

5,640&US Ámh® ö\´x AvÀ 3&À 1 £[øP Âåõ¾US

AÝ¨¤h²ÒÍõº. uÁøn ÷uvUS •ßÚº •uÀ ©õØÖa^mkUS

£n® ö\¾zxÁuØPõÚ ÂåõÀ ¹. 8,400 J¸ ©õØÖa^møh

GÊv AuøÚ ÂPõì HØ¦ ö\úõº. CµshõÁx ©õØÖa^møh

¹. 8,160&US Ámh® ö\´x •uÀ ©õØÖa^mkUS £n® ö\

¾zu¨£mhÚ. ¹. 1,440 öuõøPø¯ ÂPõéúUS AÝ¨£¨£mhÚ.

CµshõÁx ©õØÖa^mk uÁøn ÷uvUS •ßÚº ÂPõè ö|õi¨¦

{ø» Aøh¢x ÂmhuõÀ AÁ¸øh¯ ö\õzv¼¸¢x ¹£õÚS 50 ø£\

õ £n® ö£Ó¨£mk •Êø©¯õP PnUS wºUP¨£mhÚ.

ÂPõè ©ØÖ® ÂåõÀ HkPÎÀ SÔ¨÷£k u¸P.

22

Ws5

14. The Balance Sheet of A, B and C who are sharing

profits and losses in the ratio of 2 : 2 : 1 was as follows on

31 March 2008, the date of dissolution.

Balance Sheet of A, B and C as on 31 March 2008Liabilities Rs. Assets Rs.

Sundry creditors 1,20,000 Cash 1,000

Bank loan (with a Stock 60,000

charge on stock)

50,000 Other assets 1,09,000

Capitals : Goodwill 30,000

A 30,000 Capital :

B 20,000 C 20,000

2,20,000 2,20,000

Stock realised Rs. 52,000 and other assets were sold for Rs. 90,000.

Expenses on realisation Rs. 3,000.

Assuming that all the partners are insolvent prepare necessary ledger accounts to close the books of the firm.

A, B ©ØÖ® C GßÓ ‰ßÖ TmhõÎPÒ u[PÐøh¯ C»õ£ |mhzøu 2 : 2 : 1 GßÓ ÂQuzvÀ ¤›zx öPõÒQßÓÚº. 2008&® Á¸h® ©õºa 31&® ÷uv¯ßÖ Tmhõsø© Pø»UP¨£mk A¢u ÷uv¯ßÖ EÒÍ Ç¨¦ {ø» SÔ¨¦ ¤ßÁ¸©õÖ :

Ç¨¦ {ø» SÔ¨¦ 31 ©õºa 2008ö£õÖ¨¦UPÒ ¹. ö\õzxUPÒ ¹.

£Ø£» PhÜ¢÷uõºPÒ

1,20,000 öµõUP® 1,000

Á[Q Phß (\µUQ¸¨¦ \µUQ¸¨¦ 60,000

«x £ØÖ E›ø©) 50,000 ¤Ó ö\õzxUPÒ 1,09,000

•uÀ : |ß©v¨¦ 30,000

A 30,000 •uÀ :B 20,000 C 20,000

23

Ws5

2,20,000 2,20,000

\µUQ¸¨¦ ¹. 52,000&®, ¤Ó ö\õzxUPÒ ¹. 90,000&US ÂØP¨£mhÚ. ö\õzxUPÒ ÂØÓ ÁøPUS HØ£mh ö\»Ä ¹. 3,000. AøÚzx TmhõÎPÐ® ö|õi¨¦ {ø» Aøh¢xÂmhuõP AÝ©õÚ® ö\´x öPõsk {ÖÁÚzvß PnUS HkPøÍ •izx ÷uøÁ¯õÚ ÷£÷µmk PnUSPøÍ u¯õº ö\´P.

15. X Ltd. invited application for 10,000 shares of Rs. 100 each at a discount of 6% payable as follows :

On application Rs. 25

On allotment Rs. 34

On first and final call Rs. 35

The application received were for 9000 shares and all of these were accepted. All moneys due were received except first and final call on 100 shares which were forfeited. 50 shares were reissued @ Rs. 90 as fully paid. Pass entries in the cash book and journal of the company.

X ¼ªöhm 10,000 £[SPÐUS ¹. 100 Ãu® 6 \uÃu ÁmhzvÀ ¤ßÁ¸©õÖ Âsn¨£[PÒ Áµ÷ÁØP¨£mhÚ :

Âsn¨£zvß «x ¹. 25

JxURmiß «x ¹. 34

•uÀ ©ØÖ® CÖv AøÇ¨¦ «x ¹. 35

9000 £[SPÐUS ©mk® Âsn¨£® ö£Ó¨£mhÚ. AøÁ AøÚzx® JxURk ö\´¯¨£mhÚ. 100 £[SPÐUPõÚ •uÀ ©ØÖ® CÖv AøÇ¨¦ uÂµ HøÚ¯ £n® ö£Ó¨£mhÚ. 100 £[SPÒ JÖ¨¤Ç¨¦ ö\´¯¨£mhÚ. AÁØÖÒ 50 £[SPÒ ¹. 90 Ãu® ©Ö öÁÎ±k ö\´¯¨£mhÚ. öµõUP Hmi¾® P®ö£Û Hmi¾® SÔ¨÷£k u¸P.

———————

24

Ws5

DE–3960

DISTANCE EDUCATION


BANKING THEORY LAW AND PRACTICE

Time : Three hours Maximum: 100 marks



1. What are the services offered by commercial banks to customers?

ÁoP Á[QPÒ ÁõiUøP¯õÍºPÐUS BØÖ® ÷\øÁPÒ ¯õøÁ?

2. What are the functions of central banking?

ø©¯ Á[Q°ß ö\¯À£õkPøÍ _¸UP©õPU TÖP.

3. Narrate the advantages of unit banking.

³Ûm Á[Q •øÓ°ß |ßø©PøÍ ÂÍUSP.

4. Point out the defects and difficulties of commercial banks in India.

ÁoP Á[QPÎß SøÓ£õkPÒ ©ØÖ® uøhPøÍ öÁÎUöPõnºP.

5. Analyse the reasons for backwardness of the Indian Money market.

C¢v¯¨ £na\¢øu°ß ¤ßÚøhÂØSU Põµn[PÒ GßÚ?

6. Explain the legal significance of FDRs.

{µ¢uµ øÁ¨¦ {va ^miß \mh¨§ºÁ©õÚ •UQ¯zxÁ® GßÚ?

25

21

Ws5

7. Write short notes on ‘‘crossing’’ a cheque.

RÓ¼hÀ £ØÔ ]Ö SÔ¨¦ ÁøµP.

8. Give a specimen of a cheque and explain its components.

Põ÷\õø»°ß ©õv›ø¯ øÁzx Auß ö£õ¸mPøÍ ÂÁ›UPÄ®.

PART B — (4 15 = 60 marks)


9. Explain the role of commercial banks in Economic Development.

ö£õ¸Íõuõµ ÁÍºa]/•ß÷ÚØÓzvÀ ÁoP Á[QPÎß £[S GßÚ?

10. Discuss the credit control methods by Central Bank.

ø©¯ Á[Q ö\¯À£kzx® PhßPmk¨£õmiß •øÓPÒ ¯õøÁ?

11. Describe how the Private Sector banks offer precious services rather than public sector banks.

uÛ¯õº Á[QPÒ, ö£õxzxøÓ Á[QPøÍ Âh G®©õv› ÷\øÁPøÍ ]Ó¨£õPa ö\´QßÓÚ Gß£øu ÂÁ›.

12. What role is played by commercial banks in the Indian Money Market?

C¢v¯ £na\¢øu°À ÁoP Á[QPÎß £[S GßÚ?

13. Discuss the duties and responsibilities of a collecting banker.

Á`¼US® Á[Q¯›ß Phø©PÒ, ö£õÖ¨¦PÒ ¯õøÁ?

14. Explain provisions of Banking Regulation Act regarding licensing of banks and of new branches.

Á[Q JÊ[PõØÖa \mhzvÀ EÒÍ Á[QPÐUS›¯ E›©®, ¦v¯ QøÍ £ØÔ¯ ÂÁµ[PøÍU TÖP.

26

Ws5

15. Enumerate the precautions to be taken by a bank before opening accounts.

Á[Q J¸Áµx PnUøP Bµ®¤¨£uØS •ß GkUP ÷Ási¯ •ßGa\›UøP |hÁiUøPPÒ ¯õøÁ?

–––––––––––––––

27

Ws5

DE–3961

DISTANCE EDUCATION


COMPANY LAW




1. Explain the characteristics of a company.

J¸ P®ö£Û°ß Sn{»ßPøÍ ÂÁ¶UP.

2. Describe the doctrine of indoor management.

©øÚ¯P ÷©»õsø© öPõÒøP°øÚ ÂÍUSP.

3. What is transfer of shares? Differentiate it from

transmission of shares.

£[S©õØÓ® GßÓõÀ GßÚ? AuØS® £[S øP©õØÓ® ö\

´ÁuØS¬ÒÍ ÷ÁÖ£õkPøÍ ÂÍUSP.

4. Describe the liabilities of directors.

C¯US{ºPÎß ö£õÖ¨¦PøÍ ÂÁ¶UP.

5. Explain the importance of board meetings.

SÊ© Tmh[PÎß ¬UQ¯zxÁzøu ÂÍUSP.

28

22

Ws5

6. Write a short note on statement of affairs.

|PÌa]PÎß AÔUøP°øÚ¨ £ØÔ ]ÖSÔ¨¦ ÁøµP.

7. Describe doctrine of ultra vires.

AvPõµ Áµ®¦ «ÓÀ öPõÒøP°øÚ ÂÍUSP.

8. Explain various kinds of resolutions.

wº©õÚ[PÎß öÁÆ÷ÁÖ ÁøPPøÍ ÂÍUSP.

PART B — (4 15 = 60 marks)


9. What is a private company? Differentiate it from a public company.

uÛ |¯©® GßÓõÀ GßÚ? AuøÚ ö£õx |Ö©zv¼¸¢x ÷ÁÖ£kzvU PõmkP.

10. Discuss the contents of prospectus.

uPÁÀ AÔUøP°À Ah[Q²ÒÍÁØøÓ ÂÁ¶UP.

11. How does allotment of shares take place?

£[S JxURk GÆÁõÖ {øhö£ÖQÓx?

12. Discuss the duties and powers of directors.

C¯US{ºPÎß Phø©PøÍ²®, AvPõµ[PøÍ²® ÂÍUSP.

13. Describe the procedure for the conduct of statutory meeting.

\mh¬øÓU Tmh® {hzu ÷uøÁ¯õÚ ÁÈ¬øÓ°øÚ ÂÍUSP.

14. What is creditor’s winding up? Discuss how it is conducted.

29

Ws5

PhÜ¢÷uõº P®ö£ÛU Pø»¨¦ GßÓõÀ GßÚ? GÆÁõÖ Ax {øhö£ÖQÓx?

15. Discuss the rights of members of a company.

P®ö£Û EÖ¨¤ÚºPÎß E¶ø©PøÍ ÂÍUSP.

———————

30

Ws5

DE–3962

DISTANCE EDUCATION


BUSINESS STATISTICS


PART A — (4 10 = 40 marks)


1. What are the characteristics of statistics?

¦ÒÎ°¯¼ß Sn |»ßPÒ ¯õøÁ?

2. State the limitations of statistics.

¦ÒÎ°¯¼ß SøÓ£õkPøÍU TÖP.

3. What is tabulation? What are the rules to be observed in tabulation?

£mi¯¼kuÀ GßÓõÀ GßÚ? £mi¯¼ku¼À ¤ß£ØÓ ÷Ási¯ Âv•øÓPÒ ¯õøÁ?

4. Define the Arithmetic mean for a set of data. State its merits and demerits.

J¸ ¦ÒÎ ÂÁµz öuõS¨¤ØPõÚ Tmka \µõ\›ø¯ ÂÍUSP. Auß SøÓ ©ØÖ® {øÓPøÍU TÖP.

5. Find out mean from the following data :Roll no :

1 2 3 4 5 6 7 8 9 10

Marks : 21

30

28

40

26

34

40

9 15

57

RÌUPõq® Â£µzv¼¸¢x Tmka \µõ\›ø¯U Psk¤iÁ›ø\ 1 2 3 4 5 6 7 8 9 1

0

31

23

Ws5

Gs:

©v¨ö£s:

21

30

28

40

26

34

40

9 15

57

6. Write a note on geometric mean. When is this average used?

ö£¸USa \µõ\› £ØÔ SÔ¨¦ ÁøµP. G¨ö£õÊx Ca \µõ\› £¯ß£kzu¨£kQÓx?

7. Calculate Geometric mean50

72

54

82

93

ö£¸USa \µõ\›ø¯ Psk¤i

50

72

54

82

93

8. Calculate the three yearly moving average from the following data :

Year : 1981

1982

1983

1984

1985

1986

1987

1988

1989

1990

No. of members :

15 18 17 20 23 25 29 33 36 40

RÊÒÍ Â£µzvÀ ‰ßÖ Á¸h |P¸® \µõ\›ø¯ PnUQkP.

Á¸h® :

1981

1982

1983

1984

1985

1986

1987

1988

1989

1990

|£ºPÒ :

15 18 17 20 23 25 29 33 36 40

PART B — (4 × 15 = 60 marks)


9. Find mean, median and mode from the following distribution :

32

Ws5

Marks : 10-25

25-40

40-55

55-70

70-85

85-100

No. of students :

6 20 44 26 3 1

RÊÒÍ ÂÁµzvÀ, Tmk \µõ\›, Cøh{ø» ©ØÖ® •Pk PnUQkP.

©v¨ö£s : 10-25

25-40

40-55

55-70

70-85

85-100

©õnÁºPÎß GsoUøP :

6 20 44 26 3 1

10. Compute the mean deviation and standard deviation from the following data :

Age : 0-10

10-20

20-30

30-40

40-50

50-60

60-70

No. of Members :

8 12 17 14 9 7 4

RÊÒÍ ÂÁµzvÀ, \µõ\› Â»UP® ©ØÖ® vmh Â»UP® PnUQkP.

Á¯x : 0-10

10-20

20-30

30-40

40-50

50-60

60-70

|£ºPÒ:

8 12 17 14 9 7 4

11. Calculate Karl Pearson’s coefficient skewness.

x :

0 1 2 3 4 5 6 7

f : 12

27

29

19

8 4 1 0

RÌUPsh Â£µzv¼¸¢x PõºÀ¤¯º\Ûß ÷PõmhU öPÊøÁ PõsP.

x :

0 1 2 3 4 5 6 7

f : 12

27

29

19

8 4 1 0

33

Ws5

12. Calculate Pearson’s co-efficient of correlation from the following data :

X : 45

55

56

58

60

65

68

70

75

80

85

Y :

56

50

48

60

62

64

65

70

74

82

90

RÌUPõq® ÂÁµzvÀ x, y PÎß ¤¯º\Ûß Ehß öuõhº¦ öPÊøÁ PõsP.

X : 45

55

56

58

60

65

68

70

75

80

85

Y :

56

50

48

60

62

64

65

70

74

82

90

13. Compute Fisher’s ideal index from the following data :

Commodity :

A B C D E

1980 Price : Rs. 5 7 1

04 8

Quantity : 10

12

8 5 7

1990 :Price : Rs. 6 1

012

5 8

Quantity : 12

8 8 6 8

RÌUPsh Â£µzv¼¸¢x L¤å›ß C»m]¯U SÔ±k GsønU PnUQkP.

ö£õ¸ÒPÒ :

A B C D E

1980Âø» : ¹. 5 7 1

04 8

AÍÄ : 10

12

8 5 7

1990 :Âø» : ¹. 6 1 1 5 8

34

Ws5

0 2AÍÄ : 1

28 8 6 8

14. What is cost of living index number? What are its uses?

ÁõÌUøPa ö\»ÄU SÔ±möhs GßÓõÀ GßÚ? Auß £¯ßPÒ ¯õøÁ?

15. Enumerate the methods of finding out the trend or a time series. Compare their merits and demerits.

J¸ Põ»z öuõhº Á›ø\°ß ö|k[Põ»¨ ÷£õUøP Psk¤iUS® •øÓPøÍ ÂÁ› AÁØÔß {øÓ SøÓPøÍ J¨¤kP.

35

Ws5

DE-3963

DISTANCE EDUCATION


BUSINESS (COMMERCIAL) LAW


PART A — (5 × 8 = 40 marks)


1. What are the essentials of a valid contract?

ö\À»zuUP J¨£¢uzvß •UQ¯ P¸¨ö£õ¸ÒPÒ ¯õøÁ?

2. What are the remedies available for breach of contract?

J¨£¢u •ÔÂØPõÚ £›Põµ[PÒ ¯õøÁ?

3. What are the rights and duties of a bailer?

¤ønPõ¨£õÍ›ß E›ø©PÒ ©ØÖ® Phø©PÒ ¯õøÁ?

4. Describe the features of a wagering agreement.

ùõmh Ehß£õmiß ußø©PøÍ ÂÁ›UP.

5. What are the contents of partnership deed?

Tmhõsø© £zvµzvÀ EÒÍ Â£µ[PÒ ¯õøÁ?

6. Discuss various kinds of delivery of goods.

\µUS AÝ¨¦u¼ß £À÷ÁÖ ÁøPPøÍ ÂÁ›UP.

7. What are the differences between agent and servant?

36

24

Ws5

•PÁ¸US® £o¯õÍ¸US® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ?

8. What are the essentials of arbitration agreement?

|kÁº wº¨¦ \®©uzvß •UQ¯ TÖPøÍ ÂÍUSP.

PART B — (4 × 15 = 60 marks)


9. Explain the rules relating to offer and acceptance.

•øÚÄ ©ØÖ® HØ¦UPõÚ \mhŸv¯õÚ ÷Põm£õkPøÍ ÂÍUSP.

10. Define agent and principal. Describe the rights, duties and scope of authority of an agent.

£v»õÐUS®, •uÀÁ¸US® C»UPn® u¸P. £v»õÎß, E›ø©PÒ, Phø©PÒ ©ØÖ® AvPõµ Áµ®ø£ ÂÁ›UPÄ®.

11. Explain various condition in a contract of sale.

ö£õ¸Ò ÂØ£øÚ J¨£¢uzvÀ Ah[Q²ÒÍ £À÷ÁÖ {£¢uøÚPøÍ ÂÍUSP.

12. Who are parties to negotiable instrument?

©õØÖ•øÓ BÁnzvß öuõhº¦ÒÍÁºPÒ ¯õÁº?

13. Discuss the rights of unpaid seller.

£n® ö\¾zu¨£hõu ÂØ£øÚ¯õÍ›ß E›ø©PøÍ ÂÍUSP.

14. Explain the rights and liabilities of a common carrier.

ö£õx _ø©U Phzv°ß E›ø©PÒ ©ØÖ® ö£õÖ¨¦PøÍ ÂÍUSP.

15. Explain the different kinds of Insurance policy.

Põ¨¥mk vmhzvß £À÷ÁÖ ÁøPPøÍ ÂÁ›UP.————————

37

Ws5

DE–3964

DISTANCE EDUCATION


COST ACCOUNTING


SECTION A — (5 8 = 40 marks)


1. Define cost accounting and state its advantages.

AhUPÂø» PnUQ¯¼ß C»UPn® TÔ Auß |ßø©PøÍ SÔ¨¤kP.

2. Explain the importance of material control in cost accounting.

AhUPÂø» PnUQ¯¼À \µUSU Pmk¨£õmiß •UQ¯zxÁzøu ÂÁ›.

3. State the essential features of a good wage system.

J¸ |À» T¼ ÁÇ[S® •øÓ°ß Snõv\¯[PøÍ SÔ¨¤kP.

4. How do you classify the variances in standard costing?

vmhªmh AhUPÂø»°À ÷ÁÖ£õkPøÍ GÆÁõÖ ¤›¨£õ´?

5. Mention the reasons for the difference between profits shown as per cost accounts and financial accounts.

AhUPÂø» PnUSPÒ ©ØÖ® {v{ø» PnUSPÎß C»õ£[PÎß ÷ÁÖ£õmiØPõÚ Põµn[PøÍ ÂÍUSP.

6. Calculate the re-order level from the following information :

38

25

Ws5

Maximum consumption : 300 units per day

Minimum consumption : 200 units per day

Re-order period : 8 to 10 days.

RÌUPõq® Â£µ[PÎ¼¸¢x ©Ö Bøn AÍÄ PnUQkP :

AvP£m\ ~PºÄ : 300 A»SPÒ |õÒ JßÖUS

SøÓ¢u£m\ ~PºÄ : 200 A»SPÒ |õÒ JßÖUS

©Ö Bøn Põ»® : 8&10 |õmPÒ.

7. From the following particulars, calculate the earnings of the workers A and B under Taylor's difference piece rate system.

Standard time allowed : 10 units per hour

Normal time rate per hour : Re. 1 per hour

Differentials to be applied :

80% of piece rate at below standard

120% of piece rate at above standard.

In a day of 8 hours :

A produces 75 units.

B produces 100 units.

R÷Ç öPõkUP¨£mkÒÍ ÂÁµ[PÎ¼¸¢x öh´»›ß ©õÖ£mh A»S Ãuz vmh•øÓ¨£i A, B BQ¯ ÇÁ¸US® QøhUPUTi¯ T¼ø¯U PnUQkP :

vmh ÷|µ® J¸ ©oUS 10 A»SPÒ

C¯À£õÚ ÷|µUT¼ J¸ ©oUS ¹. 1

÷ÁÖ£mh A»S ÃuU T¼ :

vÓß SøÓ¢uÁºPÐUS A»S ÃuU T¼°À 80%

vÓß AvP® EÒÍÁºPÐUS A»S ÃuU T¼°À 120%

8 ©o÷|µ® öPõsh J¸ |õÎß EØ£zv :

39

Ws5

A – 75 A»SPÒ

B – 100 A»SPÒ.

8. From the following details, calculate :

(a) Material cost variance.

(b) Material price variance.

Standard output = 1000 units

Standard material per unit = 2 kgs

Standard price per kg = Rs. 2

Actual output = 800 units

Actual price per kg = Rs. 2.50

Actual materials used = 2400 kgs.

PnUQkP :

(A) ‰»¨ö£õ¸Ò AhUP® ÷ÁÖ£õk

(B) ‰»¨ö£õ¸Ò Âø» ÷ÁÖ£õk

vmhªmh EØ£zv = 1000 A»SPÒ

vmhªmh ‰»¨ö£õ¸Ò Kº A»SUS = 2 Q÷»õ

vmhªmh Âø» Q÷»õ JßÖUS = ¹. 2

Esø©¯õÚ EØ£zv = 800 A»SPÒ

Esø©¯õÚ Âø» Q÷» JßÖUS = ¹. 2.50

Esø©¯õÚ ‰»¨ö£õ¸Ò £¯ß£õk = 2400 Q÷»õ.

SECTION B — (4 15 = 60 marks)


9. Explain the advantages and importance of cost accounting.

40

Ws5

AhUPÂø» PnUQ¯¼ß |ßø©PøÍ²®, •UQ¯zxÁzøu²® ÂÁ›.

10. Discuss the different methods of wage payment.

£»ÁøP¯õÚ T¼ £mkÁõhõ •øÓPøÍ ÂÁ›.

11. Describe the methods of absorption of overheads.

÷©Øö\»Ä «m¦ •øÓPøÍ ÂÍUSP.

12. From the following information, prepare reconciliation statement :

Rs.

Net profit as per financial records 1,28,755

Under recovery of works overheads in cost records

3,120

Over recovery of administrative overheads in cost records 1,700

Depreciation charged in financial records 11,200

Depreciation recovered in costing 8,000

Interest received but not shown in costing 12,500

Obsolescence was charged in financial records 5,700

Income tax provided in financial records 40,300

Bank interest credited in financial records 750

Stores adjustment-credited in financial records 475

Depreciation of stock charged in financial records

6,750

¤ßÁ¸® Â£µ[PÎ¼¸¢x \›PmkuÀ AÔUøP°øÚ u¯õ›UP : ¹.

{v{ø» Hmiß£i »õ£® 1,28,755

SøÓÁõP «mP¨£mh öuõÈ»P 3,120

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÷©Øö\»ÄPÒ

ªøP¯õP «mP¨£mh {ºÁõP ÷©Øö\»ÄPÒ

1,700

{v{ø» HmiÀ ÷u´©õÚ® 11,200

AhUPÂø» HmiÀ ÷u´©õÚ® 8,000

ö£ØÓ Ámi AhUPÂø» HmiÀ Põmhõux 12,500

{v{ø» HmiÀ ÷£õUS GÊxu»õÀ |mh® 5,700

{v{ø» HmiÀ JxUP¨£mh Á¸©õÚÁ› 40,300

{v{ø» HmiÀ Á[Q Ámi (ÁµÄ) 750

{v{ø» HmiÀ £shPa \›PmkuÀ (ÁµÄ) 475

\µUQ¸¨¦ «uõÚ ÷u´©õÚ® ({v{ø» HmiÀ)

6,750

13. A product passes through two processes A and B and then to finished stock. It is found that each process is having 5% loss of weight and 10% scrap which is realisable at Rs. 80 and Rs. 200 per ton respectively. The following particulars relate to two processes :

Process

A B

Material (in tons) 1000 70

Cost of material (per ton)

Rs. 125 Rs. 200

Wages Rs. 28,000 Rs. 10,000

Manufacturing expenses

Rs. 8,000 Rs. 5,250

Output (in tons) 830 780

Prepare Process A/c.

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J¸ EØ£zv A ©ØÖ® B GßÓ Ç £i•øÓPøÍ Ph¢x •Ê¨ö£õ¸øÍ AøhQÓx. JÆöÁõ¸ £i•øÓ²® 5% \µUS CÇ¨¦ ©ØÖ® 10% PÈÄPøÍU öPõskÒÍx. CøÁ •øÓ÷¯ hß JßÖUS ¹. 80 ©ØÖ® ¹. 200 GÚ ÂØP¨£mhx. RÌUPõq® Â£µ[PÒ Ç £i•øÓUPõÚx :

£i•øÓ

A B

\µUS (hßPÎÀ) 1000 70

\µUS Âø» (hß JßÖUS) ¹. 125 ¹. 200

T¼ ¹. 28,000 ¹. 10,000

EØ£zv ö\»Ä ¹. 8,000 ¹. 5,250

EØ£zv (hßPÎÀ) 830 780

£i•øÓ PnUSPøÍz u¯õ›UPÄ®.

14. From the following particulars, prepare stores ledger showing the issue of materials under ‘First in First out’ method :

1.11.2006

Purchased 200 units @ Rs. 200 per unit

4.11.2006

Issued 150 units

6.11.2006


10.11.2006

Issued 100 units

17.11.2006


18.11.2006

Issued 220 units

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24.11.2006


25.11.2006

Issued 190 units

28.11.2006

Issued 30 units

30.11.2006


¤ßÁ¸® Â£µ[PÎ¼¸¢x ‘•u¼À Á¢uøÁ •u¼À PÈ¢uøÁ’ GßÓ •øÓ°À \µUSPÒ ÷£÷µmiøÚ u¯õ›UPÄ® :

1.11.2006

öPõÒ•uÀ 200 A»SPÒ ¹. 200 Ãu®

4.11.2006

ÁÇ[Rk 150 A»SPÒ

6.11.2006


10.11.2006

ÁÇ[Rk 100 A»SPÒ

17.11.2006


18.11.2006

ÁÇ[Rk 220 A»SPÒ

24.11.2006


25.11.2006

ÁÇ[Rk 190 A»SPÒ

28.11.2006

ÁÇ[Rk 30 A»SPÒ

30.11.2006


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15. From the following particulars, prepare a cost sheet :

Rs.

Opening stock of raw materials

60,000

Purchase of raw materials 9,00,000

Wages paid 4,60,000

Factory overheads 1,84,000

Work in progress — Opening 24,000

Closing 30,000

Closing stock of raw materials 50,000

Opening stock of finished goods

1,24,000

Closing stock of finished goods

1,10,000

Selling and distribution expenses

40,000

Sales 18,00,000

Administrative expenses 60,000

RÌUPõq® Â£µ[PÎ¼¸¢x AhUPÂø»¨£mi¯À JßÔøÚ u¯õ›UP :

¹.

‰»¨ö£õ¸mPÒ & öuõhUP Ç¨¦

60,000

‰»¨ö£õ¸mPÒ öPõÒ•uÀ 9,00,000

T¼ öPõkzux 4,60,000

öuõÈØ\õø» ÷©Øö\»ÄPÒ 1,84,000

|h¨¤À ÇUS® ÷Áø» & Bµ®£®

24,000

|h¨¤À ÇUS® ÷Áø» & •iÄ 30,000

‰»¨ö£õ¸mPÒ & CÖv°À 50,000

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•iUP¨£mh \µUSPÒ & Bµ®£®

1,24,000

•iUP¨£mh \µUSPÒ & •iÄ 1,10,000

ÂØ£øÚ ©ØÖ® £QºÄ ö\»ÄPÒ

40,000

ö©õzu ÂØ£øÚ 18,00,000

{ºÁõPa ö\»ÄPÒ 60,000

———————

46

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DE–3965

DISTANCE EDUCATION


PRODUCTION AND MATERIALS MANAGEMENT

Time : Three hours Maximum: 100 marks



1. What are the types of production system?

EØ£zv JÊ[S •øÓ°ß ÁøPPÒ ¯õøÁ?

2. Describe the factors determining the design of a product.

ö£õ¸Îß Aø©¨ø£ E¸ÁõUS® PõµoPøÍ¨ £ØÔ ]Ô¯ ÂÍUP® u¸P.

3. State the importance of plant location.

öuõÈØ\õø» Aø©Âhzvß •UQ¯zxÁzøu £ØÔ öu›Â.

4. What are the differences between production planning and production control?

EØ£zv vmhhªku¾US® EØ£zv Pmk¨£õmiØS® Cøh÷¯ EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ?

5. Explain the significances of product layout.

ö£õ¸Ò ÁiÁø©¨¤ß ]Ó¨¤¯À¦PøÍ ÂÍUSP.

6. What are the contents of materials management manual?

Pa\õ¨ ö£õ¸mPÎß ÷©»õsø© øP÷¯miÀ EÒÍøÁ ¯õøÁ?

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7. What is scheduling? What are the advantages of scheduling?

÷Áø»zvmh® GßÓõÀ GßÚ? ÷Áø»zvmhzvß £¯ßPÒ ¯õøÁ?

8. Explain the advantages of economic order quantity.

]UPÚ EzuµÄ £›©õnzvß |ßø©PøÍ ÂÍUSP.

PART B — (4 15 = 60 marks)


9. What are the dominant problems of production?

EØ£zv°ß ÷£õx HØ£k® •UQ¯©õÚ ¤µa\øÚPÒ ¯õøÁ?

10. State the merits and demerits of locating a plant in a urban area.

|Pº¦Ó[PÎÀ öuõÈØ\õø» Aø©ÁvÚõÀ HØ£k® |ßø©PÒ ©ØÖ® wø©PøÍ öu›Â.

11. What are the functions of production planning and control?

EØ£zv vmhªkuÀ ©ØÖ® Pmk¨£õmiß £oPÒ ¯õøÁ?

12. Describe the working of a store of a large sized company.

ö£›¯ AÍÄ P®ö£ÛPÎÀ £shPUPõ¨¦ ö\¯À£k® Âuzøu ÂÁ›.

13. What are rules for material Handling?

Pa\õ¨ ö£õ¸mPøÍ øP¯õÐ® ÷£õx Pøh¤iUP ÷Ási¯ ÂvPÒ ¯õøÁ?

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14. Explain the essentials of a good inventory control system.

\µUQ¸¨¦ Pmk¨£õmiß Aø©¨¦ |À»Âu©õP Aø©¯ ÷uøÁPøÍ ÂÍUSP.

15. What is productivity? Explain the factors affecting productivity.

EØ£zvz vÓß GßÓõÀ GßÚ? EØ£zvz vÓøÚ¨ £õvUS® PõµoPøÍ ÂÍUSP.

–––––––––––––––

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DE–3966

DISTANCE EDUCATION


ELEMENTS OF MARKETING


PART A — (5 × 8 = 40 marks)


1. Explain the elements of marketing mix.

\¢øu°køPU P»øÁ°ß TÖPøÍ ÂÍUSP.

2. Explain the features of services market.

÷\øÁPÒ \¢øu°ß ußø©PøÍ ÂÍUSP.

3. What is a product? Explain the features of it.

ö£õ¸Ò GßÓõÀ GßÚ? Auß ußø©PøÍ ÂÍUSP.

4. Explain the functions of a middleman.

J¸ Cøh{ø»¯›ß £oPøÍ ÂÍUSP.

5. Explain the various objectives of pricing.

Âø» {ºn°zu¼ß £À÷ÁÖ ÷|õUP[PøÍ ÂÍUSP.

6. Explain the functions of advertising.

ÂÍ®£µzvß £oPøÍ ÂÍUSP.

50

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7. Explain the objectives of sales promotion.

ÂØ£øÚ¨ ö£¸UPzvß ÷|õUP[PøÍ ÂÍUSP.

8. Explain the various kinds of packaging.

]¨£U Pmk©zvß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.

PART B — (4 × 15 = 60 marks)


9. Explain the various approaches to the study of marketing.

\¢øu°køP¨ £°Àu¼ß £À÷ÁÖ AqS•øÓPøÍ ÂÍUSP.

10. Explain the factors influencing consumer behaviour.

~Pº÷Áõ›ß |hzøuø¯¨ £õvUS® PõµoPøÍ ÂÍUSP.

11. Explain the different marketing strategies that can be adopted in each stage of product life-cycle.

ö£õ¸Ò ÁõÌUøP _ÇØ]°ß JÆöÁõ¸ {ø»°¾® ¤ß£ØÓ ÷Ási¯ \¢øu°køP ²UvPøÍ ÂÍUSP.

12. Explain the different methods of price determination.

Âø» {ºn°zu¼ß £À÷ÁÖ •øÓPøÍ ÂÍUSP.

13. Explain the various kinds of sales promotion.

ÂØ£øÚ ö£¸UPzvß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.

14. Explain the basic qualities required for a successful salesman.

J¸ öÁØÔPµ©õÚ ÂØ£øÚ¯õÍ¸USz ÷uøÁ¯õÚ Sn|»ßPøÍ ÂÍUSP.


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(a) Brand.

(b) Advertisement copy.

(c) Wholesaler.

]Ö SÔ¨¦ ÁøµP :

(A) ÁoPU SÔ.

(B) ÂÍ®£µ |PÀ.

(C) ö©õzu Â¯õ£õ›.

———————

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DE–3967

DISTANCE EDUCATION


MANAGEMENT ACCOUNTING

(2004 onwards)




1. Explain the functions of Management Accounting.

÷©»õsø©U PnUQ¯¼ß £oPøÍ ÂÍUSP.

2. What are the limitations of Ratio Analysis?

ÂQu¨ £S¨£õ´Âß SøÓ£õkPÒ ¯õøÁ?

3. Explain the uses and importance of Fund Flow Statement.

{v÷¯õmh AÔUøP°ß £¯ßPÒ ©ØÖ® •UQ¯zxÁzøu ÂÍUSP.

4. What is Marginal Costing? Explain the features of it.

CÖv{ø»a ö\»Ä •øÓ GßÓõÀ GßÚ? Auß ußø©PøÍ ÂÍUSP.

5. Explain the importance of capital budgeting.

‰»uÚ {vzvmhªh¼ß •UQ¯zxÁzøu ÂÍUSP.

6. You are given the following details :

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Current Ratio : 2.5

Liquidity Ratio : 1.5

Working capital : Rs. 60,000

Calculate :

(a) Current assets.

(b) Current liabilities.

(c) Liquid assets.

(d) Stock.

RÌUPõq® uPÁÀPÒ E[PÐUS uµ¨£mkÒÍÚ :

|h¨¦ ÂQu® : 2.5

}º© ÂQu® : 1.5

|øh•øÓ •uÀ ¹. 60,000

PnUQkP :

(A) |h¨¦a ö\õzxUPÒ

(B) |h¨¦¨ ö£õÖ¨¦UPÒ

(C) }º©a ö\õzxUPÒ

(D) \µUQ¸¨¦.

7. The following information relates to production and sale of an article for January and February 2000.

January February

Rs. Rs.

Sales 38,000 65,000

Profit — 3,000

Loss 2,400 —

Calculate :

(a) PV ratio.

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(b) Break even sales volume.

(c) Profit or Loss at a sales of Rs. 46,000.

(d) Sales to earn a profit of Rs. 5,000.

¤ßÁ¸® uPÁÀPÒ 2000® Bsiß áÚÁ›, ¤¨µÁ› ©õu[PÎÀ J¸ ö£õ¸Îß EØ£zv ©ØÖ® ÂØ£øÚ öuõhº£õÚøÁ :

áÚÁ› ¤¨µÁ›

¹. ¹.

ÂØ£øÚ 38,000 65,000

C»õ£® — 3,000

|mh® 2,400 —

PnUQkP :

(A) C»õ£® & ÂØ£øÚ AÍÄ ÂQu®

(B) \›\©{ø» ÂØ£øÚ AÍÄ

(C) ¹. 46,000 ÂØ£øÚ°À C»õ£® AÀ»x |mh®

(D) ¹. 5,000 C»õ£«mhz ÷uøÁ¯õÚ ÂØ£øÚ.

8. From the following balance sheets you are required to prepare cash flow statement.

Liabilities 1999 2000 Assets 1999 2000

Rs. Rs. Rs. Rs.

Share capital 2,00,000

2,50,000

Cash 30,000 47,000

Creditors 70,000 45,000 Debtors 1,20,000

1,15,000

Profit/Loss 10,000 23,000 Stock 80,000 90,000

Land 50,000 66,000

Total 2,80,000

3,18,000

Total 2,80,000

3,18,000

¤ßÁ¸® Ç¨¦ {ø»U SÔ¨¦PÎ¼¸¢x öµõUP Kmh AÔUøP

u¯õ›UPÄ® :

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ö£õÖ¨¦PÒ 1999 2000 ö\õzxUPÒ 1999 2000

¹. ¹. ¹. ¹.

£[S ‰»uÚ® 2,00,00

0

2,50,00

0

öµõUP® 30,000 47,000

PhÜ¢÷uõº 70,000 45,000 PhÚõÎPÒ 1,20,00

0

1,15,00

0

C»õ£®/|

mh®

10,000 23,000 \µUQ¸¨¦ 80,000 90,000

{»® 50,000 66,000

ö©õzu® 2,80,00

0

3,18,00

0

ö©õzu® 2,80,00

0

3,18,00

0

PART B — (4 15 = 60 marks)


9. Explain the differences between management

accounting and cost accounting.

÷©»õsø©U PnUQ¯À ©ØÖ® AhUPÂø»U PnUQ¯À

BQ¯ÁØÖUQøh÷¯²ÒÍ ÷ÁÖ£õkPøÍ ÂÍUSP.

10. Explain the advantages of budgetary control.

{vzvmhU Pmk¨£õmiß |ßø©PøÍ ÂÍUSP.

11. What is cash flow statement? How does it differ from

fund flow statement?

öµõUP Kmh AÔUøP GßÓõÀ GßÚ? {v÷¯õmh

AÔUøP°¼¸¢x Cx GÆÁõÖ ÷ÁÖ£kQÓx?

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12. From the following data for a 60% capacity prepare a budget for production at 80% and 100% capacity.

Production at 60% capacity : 600 unitsMaterials : Rs. 100 p.u.Labour : Rs. 40 p.u.Direct expenses : Rs. 10 p.u.Factory overheads : Rs. 40,000 [40% Fixed]Administrative overheads : Rs. 30,000 [60% Fixed].

J¸ {Ö©zvß 60% öPõÒÍÍÂØPõÚ ¤ßÁ¸® uPÁÀPÎ¼¸¢x 80% ©ØÖ® 100% öPõÒÍÍÄ EØ£zvUPõÚ {vzvmh® u¯õ›UPÄ® : 60% öPõÒÍÍÂÀ EØ£zv : 600 A»SPÒ‰»¨ö£õ¸mPÒ : ¹. 100 u»õ A»ST¼ : ¹. 40 u»õ A»S÷|µia ö\»ÄPÒ : ¹. 10 u»õ A»SöuõÈØ\õø» ÷©Øö\»ÄPÒ : ¹. 40,000 (40% {ø»¯õÚx){ºÁõP ÷©Øö\»ÄPÒ : ¹. 30,000 (60% {ø»¯õÚx).

13. A company proposing to expand its production can either go for an automatic machine costing Rs. 2,24,000

with an estimated life of 5 years or an ordinary machine

costing Rs. 60,000 having an estimated life of 8 years. The annual sales and costs are estimated as follows :

Automatic Machine

Ordinary Machine

Rs. Rs.

Sales 1,50,000 1,50,000

Costs :

Material 50,000 50,000

Labour 12,000 60,000

Variable overheads

24,000 20,000

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Compute the profitability of each machine under the pay-back period method.

uÚx EØ£zvø¯¨ ö£¸UP Ez÷u]zxÒÍ J¸ {Ö©® 5½ BskPÒ ÁõÌÄ® ¹. 2,24,000 AhUPÂø»²® öPõsh uõÛ¯[Q C¯¢vµzøu÷¯õ AÀ»x 8 BskPÒ ÁõÌÄ® ¹. 60,000 AhUPÂø»²® öPõsh J¸ \õuõµn C¯¢vµzøu÷¯õ Áõ[P»õ®. Bsk ÂØ£øÚ ©ØÖ® ö\»ÄPÒ RÌUPshÁõÖ ©v¨¤h¨£mkÒÍÚ.

uõÛ¯[Q C¯¢vµ®

\õuõµn C¯¢vµ®

¹. ¹.

ÂØ£øÚ 1,50,000 1,50,000

ö\»ÄPÒ :

‰»¨ö£õ¸Ò 50,000 50,000

T¼ 12,000 60,000

©õÖ® ÷©Øö\»ÄPÒ

24,000 20,000

v¸®£a ö\¾zx® Põ»•øÓ°À JÆöÁõ¸ C¯¢vµzvß »õ£«mk® ußø©ø¯U PnUQkP.

14. From the following balance sheets of a company prepare fund flow statement.

Liabilities 1999 2000 Assets 1999 2000

Rs. Rs. Rs. Rs.

Share capital 60,000 65,000

Goodwill 30,000 25,000

Profit/Loss a/c 34,000 26,000

Machinery 60,000 50,000

Current liabilities

12,000 3,000 Current assets

16,000 19,000

Total 1,06,000

94,000Total 1,06,00

094,00

0

58

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Additional Information :

(a) Depreciation on machinery Rs. 20,000 was charged to profit and loss account.

(b) Dividends of Rs. 12,000 were paid during the year.

J¸ {Ö©zvß ¤ßÁ¸® Ç¨¦{ø»USÔ¨¦PÎ¼¸¢x {v÷¯õmh AÔUøP u¯õ›UPÄ® :

ö£õÖ¨¦UPÒ 1999 2000 ö\õzxUPÒ 1999 2000

¹. ¹. ¹. ¹.

£[S ‰»uÚ® 60,000 65,000

|Øö£¯º 30,000 25,000

C»õ£ |mhU PnUS 34,000 26,00

0

C¯¢vµ®|h¨¦a

60,000 50,000

|h¨¦ ö£õÖ¨¦UPÒ 12,000 3,000

ö\õzxUPÒ 16,000 19,000

ö©õzu® 1,06,000

94,000ö©õzu® 1,06,00

094,00

0

TkuÀ uPÁÀPÒ :

(A) C¯¢vµzvß «x J¸ 20,000 ÷u´©õÚ® C»õ£ |mhU PnUQÀ £ØÔh¨£mhx.

(B) £[Põuõ¯® ¹. 12,000 CÆÁõsiÀ ö\¾zu¨£mhx.


(a) Pay-back period method.

(b) Zero base budget.

1... Break even analysis.

]Ö SÔ¨¦ ÁøµP :

(A) v¸®£a ö\¾zx® Põ» •øÓ

(B) Cßø© Ai¨£øh {vz vmhªhÀ

(C) \›\© {ø»¨ £S¨£õ´Ä.

59

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DE–3968

DISTANCE EDUCATION


FINANCIAL MANAGEMENT


PART A — (5 × 8 = 40 marks)


1. What are the objectives of financial management?

{v°¯À ÷©»õsø©°ß ÷|õUP[PÒ ¯õøÁ?

2. Explain the following terms :

(a) Capital structure

(3) Capital.

SÔ¨¦ ÁøµP.

(A) ‰»uÚ Pmhø©¨¦

(B) ‰»uÚ®.

3. Explain the term public deposit.

ö£õxøÁ¨¦ Gß£uß ö£õ¸Ò ¯õøÁ?

4. Define working capital. What are the merits of working capital financing.

|øh•øÓ ‰»uÚ® GßÓõÀ GßÚ? Auß |ßø©PÒ ¯õøÁ?

5. Explain the various kinds of debentures.

Phß £zvµ[PÎß ÁøPPøÍ ÂÁ›.

6. How is a financial plan formulated?

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J¸ {v°¯À vmh® GÆÁõÖ E¸ÁõUP¨£kQÓx?

7. Explain the advantages of equity financing.

£[S ‰»uÚzvß |ßø©PÒ ¯õøÁ?

8. What are the causes of fail/balanced capitalisation?

ªøP ©ØÖ® SøÓ AÀ»õ ‰»uÚ©õUSu¼ß Põµn[PøÍ GÊxP.

PART B — (4 × 15 = 60 marks)


9. Discuss briefly the factor affecting financial plan.

{v°¯À vmhªh¼øÚ £õvUS® PõµoPøÍ ÂÁõvUPÄ®.

10. Critically describe and analyse the relative merits and demerits of debt and equity financing.

£[S ©ØÖ® Phß £zvµ[PÎß |ßø©PÒ ©ØÖ® wø©PøÍ ÂÁ›zx, £S¨£õ´Ä ö\´P.

11. What do you mean by term loans? How it is raised?

Põ»U PhßPÒ GßÓõÀ GßÚ? Cx GÆÁõÖ HØ£kzu¨£kQÓx?

12. What are the determinants of capital structure?

‰»uÚ Pmhø©¨¤øÚ £õvUS® PõµoPøÍ GÊxP.

13. Explain briefly the role and function of financial controller.

{v Pmk¨£õmhõÍ›ß £[S ©ØÖ® AÁ›ß £oPøÍ ÂÁ›.


(a) Watered capital

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(b) Over Capitalization

(c) Capitalization

(d) Financial plan.

]Ö SÔ¨¦ ÁøµP.

(A) }ºzu ‰»uÚ®

(B) ªøP ‰»uÚ©õUSuÀ

(C) ‰»uÚ ©õUSuÀ

(D) {v°¯À vmh®.

15. Give an account of

(a) Institutional finance

(b) Public deposit

(c) Finance function

1... Objectives of financial management.

Â›ÁõÚ SÔ¨¦ ÁøµP.

(A) {ÖÁÚ {v

(B) ö£õx øÁ¨¦

(C) {v¨£o

(D) {v°¯À ÷©»õsø©°ß ÷|õUP[PÒ.

62

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DE–3969

DISTANCE EDUCATION


PRINCIPLES OF PERSONNEL MANAGEMENT





1. Explain the objectives of personnel management.

£o¯õÍº ÷©»õsø©°ß ÷|õUP[PøÍ ÂÁ›.

2. Write down the importance of personnel policy.

£o¯õÍº öPõÒøP°ß •UQ¯zxÁzøu GÊxP.

3. Give the procedure for job analysis.

£o £S¨£õ´Âß ö\¯À•øÓPøÍ u¸P.

4. Explain the types of group incentive plan.

Tmk FUPz vmhzvß ÁøPPøÍ ÂÁ›.

5. What are the factors to be considered in deciding a compensation plan?

£o Fv¯ öPõÒøPø¯ PnUQk® ÷£õx GkzxUöPõÒÍ ÷Ási¯ PõµoPÒ ¯õøÁ?

6. What are the principles of Grievances handling?

SøÓ£õkPøÍ PøÍ²® ÷£õx ÷©ØöPõÒÐ® ÷£õx EÒÍ öPõÒøPPÒ ¯õøÁ?

63

35

Ws5

7. Explain the importance of Job evaluation.

£o ©v¨¥miß •UQ¯zxÁzøu ÂÁ›.

8. Write notes on promotions and demotions.

£uÂ E¯ºÄ ©ØÖ® £uÂ CÓUP® £ØÔ GÊxP.

PART B — (4 15 = 60 marks)



9. Write a note on personnel principles and policies.

£o¯õÍº ÷Põm£õkPÒ ©ØÖ® öPõÒøPPÒ £ØÔ GÊxP.

10. Briefly explain the HRP process.

©ÛuÁÍ vmhªh¼ß £iPøÍ _¸UP©õP ÂÁ›.

11. Explain the various techniques of trainings provided

to employees.

£o¯õÍºPÐUS u¸® £À÷ÁÖ £°Ø]PÎß ²UvPøÍ ÂÁ›.

12. Explain the various fringe benefits.

£À÷ÁÖ Azv¯õÁ]¯ £»ßPøÍ ÂÁ›.

13. What is merit rating? What are its objectives?

uµ® ¤›zuÀ GßÓõÀ GßÚ? Auß ÷|õUP[PÒ ¯õøÁ?

14. Explain the various safety measures available to the

employees.

64

Ws5

£o¯õÍºPÐUS QøhUP¨ ö£Ö® £À÷ÁÖ ÁøP¯õÚ £õxPõ¨¦ •øÓPøÍ ÂÁ›.

15. Elucidate the selection process of employees.

£o¯õÍºPøÍ ÷uºÄ ö\´²® •øÓø¯ ÂÁ›UPÄ®.

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65

Documents

B.B.a.(Business Communication) Dec 2008