1-B.B.A. may 2010

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    DE8288

    DISTANCE EDUCATION

    B.B.A. DEGREE EXAMINATION, MAY 2010.

    BUSINESS COMMUNICATION

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. What are the special features of a business letter?

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    2. What are the contents of an order form?

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    3. What are the points to be considered while drafting letters for trade references?

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    4. Write the guidelines for drafting collection letters.

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    5. State any three marine insurance policies.

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    6. Write the contents of a statutory report.

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    7. What are the different types of minutes?

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    8. Explain the various types of meetings.

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    9. Write down the layout of a business letter.

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    10. Write a letter to cancel an order to a furniture company for the order received

    from a company at Madurai due to their bad financial condition.

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    3. Define the following concepts :

    (a) Average cost

    (b) Marginal cost

    (c) Average Revenue

    (d) Marginal Revenue.

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    11. Explain consumer equilibrium using indifference curve.

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    12. Discuss the law of variable proportions.

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    4. What is span of Management? State its elements.

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    15. Explain the modern and traditional control devices.

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    8. How does technological environment affect a business?

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    9. What is Multinational Corporations? Explain the characteristics of MNCs.

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    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. What is forfeiture of shares? Pass journal entry for forfeiture of shares.

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    (b) Cheques issued but not presented for payment

    Rs. 2,013.

    (c) Cheques deposited but not credited Rs. 1,419.

    (d) Bank had wrongly debited the firms a/c of Rs. 225 which was rectified in

    January.

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    7. X Ltd. invited applications 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 applications received were for 9,000 shares and all of these were accepted. All

    money due were received except the first and final call on 100 shares which

    were forfeited. 50 shares were re-issued @ Rs. 90 as fully paid. Pass journal

    entries.

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    A, B

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    10. Enter the following transactions relating to January 2006, in a cash book with

    bank, cash and discount columns.

    January

    1 Mstarted business with Rs. 10,000; Paid into bank

    Rs. 8,000

    3 Bought office furniture by cheque Rs. 3,000

    5 Sold goods for cash Rs. 1,000

    8 Paid Anand Rs. 600 and was allowed a discount of

    Rs. 60.

    12 Received from Mani a cheque for Rs. 690 and allowed

    him a discount of Rs. 10; the cheque was deposited

    into bank

    18 Withdrew from bank for office use Rs. 1,00024 Received for cash sales by cheque Rs. 1,200

    31 Drew for personal use cash Rs. 100; Salaries paid

    Rs. 500.

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    Rs.

    Mr.Xs drawings 6,200

    Furniture and Fittings 1,750

    Typewriter 1,200

    Purchases 1,80,000

    Sales 2,35,000

    Lorry hire on purchase 12,000

    Travelling expenses 900

    Sundry creditors 10,000

    Insurance 500

    General expenses 600

    Postage and Telegram 150

    Bad debts 500Interest paid 250

    Returns outwards 5,000

    Returns inwards 10,000

    Carriage outwards 8,000

    Salaries 11,000

    Advertisement 1,200

    Cycle 200

    Opening stock 21,500

    Sundry Debtors 12,000

    Reserve for doubtful debts 400

    Commission earned 9,000

    Discount allowed 5,000

    Cash in hand 450

    Bank overdraft 6,500

    Rent and Taxes 5,000

    The following adjustments are to be made :

    (a) Stock on 31st March 2006 Rs. 17,500.

    (b) Provide the following outstanding : Interest Rs. 250; Salaries Rs. 1,000; Rent

    Rs. 500; Audit Fees Rs. 500.

    (c) Maintain reserve for doubtful debts at 5% on sundry debtors.

    (d) Provide depreciation : Furniture and Fittings 10%; Cycle 15%; Typewriter

    15%.

    12

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    12. Draft the proforma of a Banks Profit and Loss Account and Balance Sheet.

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    DISTANCE EDUCATION

    B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2010.

    BANKING THEORY, LAW AND PRACTICE

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. Explain the Agency Services rendered by the Commercial Banks.

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    2. Distinguish between Central Bank and Commercial Bank.

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    9. Explain the role of Commercial Banks in the economic development of a Country.

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    10. Differentiate between quantitative and qualitative methods of credit control.

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    1. Define the term company. State its unique characteristics.

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    12. Enumerate the duties and liabilities of a company-director.

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    5. Calculate the median from the following series :

    Size (x) : 5 6 7 8 9 10 11 12 13

    Frequency (f) : 48 52 56 60 63 35 27 42 33

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    6. Calculate the quartile deviation and its coefficient from the following marks

    obtained in commerce by 15 students of a class.

    15, 20, 20, 35, 21, 25, 22, 28, 22, 24, 28, 32, 29, 33, 30.

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    Value (X) : 12 24 36 48 60 72 84

    Frequency

    (N) :

    8 14 18 36 30 20 10

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    v (X) : 12 24 36 48 60 72 84

    9A&' (N) : 8 14 18 36 30 20 10

    12. The quantity of fertilizers (Tons) used and the output (tons) of wheat are given

    below. Calculate Karl Pearson's coefficient of correlation.

    Fertilizers used (Tons) (x) : 15 18 20 24 30 35 40 50

    Output of wheat (tons)

    (y) :

    85 93 95 105 120 130 150 160

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    E . hP0Q (x) : 15 18 20 24 30 35 40 50

    P# 6H7 9F hP0Q (y) : 85 93 95 105 120 130 150 160

    13. Compute Fisher's ideal Index Number from the following

    Commodity 2003 2008

    Price (Rs.) Quantity (tons) Price (Rs.) Quantity

    (tons.)

    A 2 8 4 6

    B 5 10 6 5

    C 4 14 5 10

    D 2 19 2 13

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    A 2 8 4 6

    B 5 10 6 5

    C 4 14 5 10

    D 2 19 2 13

    14. Discuss the steps involved in the construction of index number of prices.

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    15. The following are the annual profits and thousands rupees in a certain business.

    By using the method of least squares, estimate profit for the year 2009.

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    Year : 2000 01 02 03 04 05 06

    Profit Rs. in 1000s 60 72 75 65 80 85 95

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    B'.P: 2000 01 02 03 04 05 06

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    DISTANCE EDUCATION

    B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2010.

    BUSINESS LAW

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. What are the essentials of a valid contract?

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    2. What is Quasi contract?

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    3. State the rules for valid acceptance.

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    7. What are the procedures to be followed for the Dissolution of firms?

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    11. What is breach of contract? Explain its remedies.

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    15. Explain the different types of contracts.>Luzv < PP 6U;P,

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    DISTANCE EDUCATION

    B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION,

    MAY 2010

    COST ACCOUNTING

    Time : Three hours Maximum : 100 marks

    SECTION A (5 8 = 40 marks)

    Answer any FIVE questions.

    All questions carry equal marks.

    1. Explain with proper examples any eight types of costs.

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    2. Write short notes on Time Keeping.

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    3. Name any eight factors involved in wage determination.

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    4. Explain the features of process costing.

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    5. Raw material 100 units = cost Rs. 1,000; Normal loss 10%; Scrap Rs. 100. Actual

    output 95 units. Calculate abnormal gain.

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    6. Define standard costing and explain its features.

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    B c,15200 9A;P c,15300 9A;P

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    8. Explain the purpose of reconciling cost and financial accounts.

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    SECTION B (4 15 = 60 marks)

    Answer any FOUR questionsonly.

    All questions carry equal marks.

    9. Prepare a specimen cost sheet with as much information as possible.

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    10. Explain the causes and effects of labour turnover.

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    13. From the following figures prepare process account indicating the cost of each

    process and the total cost. The production was 960 articles per week.

    Process I Process II Process III

    Rs. Rs. Rs.

    Materials 6,000 2,000 800

    Labour 3,200 8,000 2,400

    Factory overheads 1,040 2,880 1,000

    Office overhead amounting to Rs. 3,400 should be apportioned on the basis of wages.

    Ignore stock in hand and work in progress at the beginning and at the end of

    the week.

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    15. Calculate the amount of profit as per the profit and loss account on the basis of

    the following information :

    The profit as per cost accounts was Rs. 3,00,000.

    (a) The works overheads were under recorded in the financial accounts by Rs.

    20,000.

    (b) The administration expenses were under recorded in the financial accounts by

    Rs. 10,000.

    (c) Depreciation charges were over recorded in the cost accounts by Rs. 5,000.

    (d) The interest received on investments amounted to Rs. 2,500.

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    3. What do you understand by Gantts chart?

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    4. Explain plant location and layout.

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    14. Distinguish between centralised buying and decentralised buying.

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    DISTANCE EDUCATION

    B.B.A./B.B.A (Lateral) DEGREE EXAMINATION,

    MAY 2010.

    ELEMENTS OF MARKETING

    Time : Three hours Maximum : 100 marks

    SECTION A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. What is industrial marketing? What are its features?

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    2. Explain the benefits of market segmentation.

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    3. What are the peculiarities of a good brand?

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    4. Define packaging. What are the various methods of packaging a product?

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    5. Explain the different types of factors affecting pricing.

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    6. What are the functions of channels of distribution?

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    7. What are the difference between

    (a) Advertising and publicity. (4)

    (b) Advertising and salesmanship. (4)

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    15. What is sales promotion? What are the significance and the limitations of sales

    promotion in a market?

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    DISTANCE EDUCATION

    B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION,MAY 2010

    MANAGEMENT ACCOUNTING

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. Define Management Accounting. Bring out the differences between Management

    Accounting and Financial Accounting.

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    6. State the uses and limitations of pay-back period.

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    9. Explain the scope and importance of Management Accounting.

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    &UP$ 25,000 18,000

    6,77,000 8,17,000 6,77,000 8,17,000

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    12. The following data are obtained from the records of a company :

    First Year Second Year

    Rs. Rs.

    Sales 80,000 90,000

    Profit 10,000 14,000

    Calculate :

    (a) P/V ratio.

    (b) Fixed Costs.

    (c) BE Sales.

    (d) Profit at a sales of Rs. 1,00,000.

    (e) Sales needed to earn a profit of Rs. 16,000.

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    (g) There is no long term loan or fictitious asset.

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    Answer any FIVE questions.

    1. What are the classification of finance functions?

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    2. State and explain the objectives of financial management.

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