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    DISTANCE EDUCATION

    B.B.A. DEGREE EXAMINATION, DECEMBER 2010.

    BUSINESS COMMUNICATION

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. What is the procedure of writing inside address?

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    2. Explain the purpose of postscript.

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    3. Write a note on the overdraft granted by the banker.

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    4. What is the purpose of enclosing bio-data sheet with an application foremployment?

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    5. Write a note on Minutes.

    S.P S2x 6+S. GxP#

    6. What are the objectives of circular letter?

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    7. What are the barriers to communication?

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    = G!u / .>:-@x +!*2vU P3*P#

    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    9. Explain the structure of business letters.

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    10. Describe the various types of Insurance.

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    11. What are the essential features of a report?

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    12. Draft a letter to the banker requesting for overdraft.

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    13. List out the various types of business communication.

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    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. Why does demand curve slope downwards?

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    2. Explain the various types of elasticity of demand.

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    3. Describe the concept of optimum firm.

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    4. Distinguish between fixed cost and variable cost.

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    5. Briefly explain the market structure.

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    6. What are the causes for wage differentials?

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    7. Elucidate the features of perfect competition.

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    8. Interest is a reward for waiting Explain.

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    9. Explain the concept of consumer surplus with illustration.

    NP

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    )/0): 5. )+ u2x S2x GxP#

    3 Write about various steps of planning.

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    4 Write the importance of decision making in management.

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    5 What are the elements of directing?

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    6 What is the importance of delegation?

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    7 Write about leadership styles.

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    8 Explain the need of control.

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    SECTION B (4 15 = 60 marks)

    Answer any FOUR questions.

    All questions carry equal marks.

    9 Explain the importance of management in service sectors.

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    10 iscuss the steps involved in decision-making process.

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    11 escribe about various types of planning.

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    12 iscuss about departmentalisation. Write its merits and demerits.

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    13 hat are the different barriers of communication?

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    15 iscuss about control techniques.

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    DISTANCE EDUCATION

    B.B.A. DEGREE EXAMINATION, DECEMBER 2010.

    BUSINESS ENVIRONMENT

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1 Explain the significance of business environment.

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    2 Discuss the social environment.

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    3 Describe the relationship between centre and state government.

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    4 Explain the role of agriculture in economic environment.

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    5 What is the role of Multinational Corporations in Indian Business?

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    6 Explain the problems in selecting appropriate technology.

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    9 Explain the factors influence Business Environment.

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    3 iscuss about Indian social structure.

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    4 escribe the impact of political environment in business.

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    5 xplain the advantages of multinational corporations.

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    6 iscuss the importance of technological environment in business.

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    7 xplain the social responsibilities of business.

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    8 ow caste and communal system will affect the business?

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    DISTANCE EDUCATION

    B.B.A. DEGREE EXAMINATION, DECEMBER 2010.

    FINANCIAL ACCOUNTING

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    7

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    1 State, under what circumstances a bank reconciliation statement is

    prepared.

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    2 What is a trial balance? Bring out the objectives of preparing a trial

    balance.

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    3 Differentiate between Trade bill and Accommodation bill.

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    4 Explain the rules for determining due date in the case of bills of

    exchange.

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    40,000 and incurs expenses amounting to Rs. 3,000. Shyam supplies

    goods to the value of Rs. 30,000 and his expenses amount to Rs. 2,000.

    Shyam sells on behalf of joint venture and realises

    Rs. 1,00,000. Shyam is entitled to a commission of 5% on sales. Shyam

    settles the a/c by a bank draft.

    Give journal entries and necessary accounts in the books of Ram.

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    9 The following is the Trial Balance of Mani on 30. 6. 2000, Prepare

    profit and loss a/c and a balance sheet as on that date, taking into

    account the adjustments.

    Dr. Cr.

    Rs. Rs.

    Sales 98,780

    Returns outwards 500

    Capital 71,000

    Sundry creditors 6,300

    Cash in hand 540

    Cash at bank 2,630

    Purchases 40,675

    Return inwards 680

    Wages 10,480

    Fuel and power 4,730

    Carriage and sales 3,200

    Carriage on purchases 2,040

    Stock (1.7.1999) 5,760

    Buildings 30,000

    Land 10,000

    Machinery 20,000

    10

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    Dr. Cr.

    Rs. Rs.

    Patents 7,500

    Salaries 15,000

    Gen. expenses 3,000

    Insurance 600

    Drawings 5,245

    Sundry Debtors 14,500

    1,76,580 1,76,58

    0

    Adjustments :

    (a) Stock on hand on 30.6.2000 Rs. 6,800

    (b) Machinery is to be depreciated at the rate of 10% and patents at 20%

    (c) Wages outstanding Rs. 500

    (d) A provision of 5% is to be created for bad debts on sundry debtors.

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    !+ &=

    Y# Y#

    ! PkS 98,780

    >2v-!U PkS 500V/u 71,000

    P;l@u< 6,300

    &UP 540

    $% 5-. 2,630

    Pu PkS 40,675

    E v-!U PkS 680

    H 10,480

    G!- )+ R\&4,730

    !8 \2u 3,200

    Pu \2u 2,040

    \&U%-. m#f#]]]n 5,760

    P34; 30,000

    D/ 10,000

    11

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    5@v& 20,000

    E) 7,500

    \!" 15,000

    !x8 \/=P 3,000

    PA* 600G*. PkS 5,245

    P;>P 14,500

    1,76,580 1,76,58

    0

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    10 From the following details of a club. Prepare income and expenditure

    a/c and a balance sheet as on 31st December 1990.

    Receipts Rs. Payments Rs.

    Donation 50,000 Buildings 40,000

    Reserve fund a/c

    Foot ball Tournament

    4,000

    8,000

    Football Tournament

    expenses 900

    Subscription 5,200 Furniture 2,100

    Locker rent 50 Investment 16,000

    Interest on investment Salaries 1,800

    fund 240 Wages 600

    Miscellaneous receipts 350 Insurance premium 350

    Telephone charges 250

    Electricity charges 110

    Sundry expenses 210

    Cash balance 5,520

    67,840 67,840

    Additional Informations :

    (a) Subscription outstanding Rs. 250 not received

    (b) Salary outstanding Rs. 170

    (c) Wages outstanding Rs. 90

    12

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    (d) Sundry expenses outstanding Rs. 40

    (e) Prepaid insurance premium Rs. 50

    (f) Donation to be fully captialised.

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    |P; 50,000 P34; 40,000

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    4,000

    8,000

    "34 !34: \/=900

    \@u 5,200 'P/ 2,100

    /UP< ;P 50 ur*P 16,000

    ur3* !2v&$P \!" 1,800

    qu 34 240 H 600

    6/& &=P 350 PA3* ) 350

    u/!6 P3;1 250

    R P3;1 110

    6/ \/=P 210

    &UP 5-. 5,520

    67,840 67,840

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    11 he following was the balance sheet of A, B and C as on 3.12.2008.

    Liabilities Rs. Assets Rs.

    Creditors 48,000 Machinery 1,00,000

    General Reserve 12,000 Stock 44,000

    Capital : Debtors 38,000

    A 80,000 Cash 6,000

    B 60,000 Goodwill 52,000

    C 40,000

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    Liabilities Rs. Assets Rs.

    2,40,000 2,40,000

    On the above date the firm was dissolved. The assets realised Rs. 2,00,000 the

    creditors were settled at

    Rs. 46,000. Dissolution expenses amounted to Rs. 4,000. The partners had 3 : 2:1 as their profit sharing ratio.

    Give the necessary ledger accounts to close the books of the firm.

    2008 4\!< Z )+A, B)+ C 5-. D/US. -)+#!+.P Y# \2xUP Y#

    P;l@u< 48,000 G@v& 1,00,000

    !xUP. 12,000 \&U%-. 44,000

    u : P;>P 38,000

    A 80,000 &UP 6,000

    B 60,000 |!< 52,000C 40,000

    2,40,000 2,40,000

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    12 A Ltd company invited applications for 8,000 shares of Rs. 100 each at

    a discount of 5% payable as follows.

    On application Rs. 20On allotment Rs. 33

    On first and final call Rs. 35.

    The applications were received for 7,000 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 reissued @ Rs. 80 as fully paid pass necessary

    journal entries.

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    14

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    13 repare bank reconciliation statement on 30.9.2006.

    (a) Over draft as per pass book as on 30.9.2006 Rs. 540

    (b) Cheques drawn but not presented upto 30.9.2006 Rs. 2,800

    (c) Cheques paid into bank but not cleared upto 30.9.2006 Rs. 3,900

    (d) Interest on overdraft as per pass book, not entered in the cash book Rs. 20

    (e) Insurance premium paid by the bank not entered in the cash book Rs. 400

    (f) Interest on investment collected by the bank appeared in the pass book Rs. 500

    (g) In September Ram & Co has discounted with the bank a bill for Rs. 500 and

    had entered this amount in the cash book but the proceeds credited in the

    pass book amounted to Rs. 490.

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    37. Calculate mean and median from the following data :

    Marks : 10-20 20-30 30-40 40-50 50-60

    No. of students : 4 12 40 41 27

    Marks : 60-70 70-80 80-90

    No. of students : 13 9 4

    P*UP!3*" &$P> '4!;: H3* \&\W )+ 5;D/ )v.U

    P" P1U%3*U P3*P#)v!0P: 10-20 20-30 30-40 40-50 50-60

    )1< G07UP: 4 12 40 41 27

    )v!0P: 60-70 70-80 80-90

    )1< G07UP: 13 9 4

    38. Compute the standard deviation and its coefficient from the following data :

    Heights (in

    inches) :

    58 59 60 61 62 63 64 65 66

    No. of students : 15 20 32 35 33 32 20 10 8

    " G0 uSP v3; /UP2vO 'u S1P2uO P1U%*P#E&: 58 59 60 61 62 63 64 65 66)1< G07UP: 15 20 32 35 33 22 20 10 8

    39. Find the Pearsons coefficient of skewness for the following data

    Class : 10-19 20-29 30-39 40-49 50-59

    Frequency : 5 9 14 20 25

    Class : 60-69 70-79 80-89

    Frequency : 15 8 4

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    Y : 32 39 26 30 38 34 28

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    BUSINESS (COMMERCIAL) LAW

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. What is contract? Explain its elements.

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    44. Contract is an agreement enforceable by law Discuss.

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    45. State the legal position of a finder of goods.

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    52. State the provisions of Indian Contract Act 1872 relating to quasi contract.

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    53. Discuss the rules for valid acceptance.

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    54. Point out under what circumstances will a court dissolve a firm?

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    55. Define the term common carrier. Distinguish between a common carrier and a

    private carrier.

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    56. What Acts govern carriage by land? Discuss.

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    58. Critically examine the merits and demerits of Time wage system.

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    59. Explain the different classification of overhead expenses.

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    60. What are the advantages and disadvantages of Process costing?

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    61. State the importance of Integral accounting.

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    Service dept. S2: 40% 20% 20% 20%

    Prepare a statement showing the apportionment of two service departmentsexpenses to production departments by simultaneous equation method.

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    P1 P2 P3 S1 S2

    u0*2 xS1: 20% 40% 30% 10%

    u0*2 xS2: 40% 20% 20% 20%

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    SECTION B (4 15 = 60 marks)

    Answer any FOUR questions only.

    All questions carry equal marks.

    65. What do you understand by Labour Turnover? Explain its causes and effect.

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    66. Briefly explain different methods of absorption of overheads.

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    67. What is the purpose of reconciling cost and financial accounts?

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    68. On the basis of the following information, calculate the earnings of Gutha and

    Sutha on the straight line price rate basis and Taylors differential price rate

    system.

    Standard production 8 units per hour

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    Normal time rate Rs. 0.40 per hour

    Differentials to be applied.

    80% of piece rate below standard

    120% of piece rate at or above standard.

    In a 9 hour day, Gutha produces 54 units and Sutha produces 75 units.

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    Y# Y# Y#

    V/!-P 1,000 1,500 500

    E. 5,000 8,000 6,500

    |&48 \/=P 1,050 1,188 2,009

    E!2v \C!3; '/SP 9,500 9,100 8,100

    B&! )+ 4= !-3P 5/# !4 P1USP"2 uUP#

    70. 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

    records1,700

    Depreciation charge 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 credit in financial records 750

    Stores adjustment-credited in financial records 475

    Depreciation on stock in financial records 6,750- !&$P>-@x \P3*u 'UP: uUP o

    Y#

    DvD/ F34!4 /! 1,28,755

    SP q3P!3; u/P )\/=P 3,120

    RPP q3P!3; D

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    71. From the following information, calculate

    (a) Materials cost variance

    (b) Materials price variance

    (c) Materials usage variance

    (d) Materials mix variance

    (e) Materials sub-usage variance.

    Materials Standard

    quantity

    Standard

    price

    Actual

    quantity

    Actual

    price

    (Kg) (Rs.) (Kg) (Rs.)

    X 20 5 24 4.00

    Y 16 4 14 4.50

    Z 12 3 10 3.25

    48 48

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    E0)

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    X 20 5 24 4.00

    Y 16 4 14 4.50

    Z 12 3 10 3.25

    48 48

    DISTANCE EDUCATION

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

    PRODUCTION AND MATERIALS MANAGEMENT

    29

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    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. Explain the term production function.

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    83. State the essentials of stores layout.

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    84. What is Gantts chart? Explain its uses.

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    85. What are the objectives of stock verification?

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    DE199

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    91. Briefly explain the factors influencing the consumer behaviour.

    NP / D

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    MANAGEMENT ACCOUNTING

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. Explain the importance of Management Accounting as a tool for management

    decision making.

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    100. Describe any four accounting ratios and briefly explain their significance.

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    101. Explain the procedure of preparing Fund Flow statement.

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    102. Explain the advantages and limitation of Marginal Costing.>. P1U% |)P )+ S!*P" UP#

    103. Bring out the functions of Capital Budgeting.

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    106. From the following data calculate :

    (a) P/V ratio

    (b) Profit when sales are Rs. 20,000

    Rs.

    Fixed expenses 4,000

    BEP 10,00

    0

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    107. Prepare a fund flow statement of Raju Company from the following

    information.

    Balance sheet as at April 1 and March 31, Current year.

    April 1 March

    31

    Rs. Rs.

    Cash at Bank 40,000 44,400

    Accounts receivable 10,000 20,700Inventories 15,000 15,000

    Land 4,000 4,000

    Business premises 20,000 16,000

    Plant and equipment 15,000 17,000

    Accumulated depreciation (5,000) (2,800)

    34

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    Patent and trade marks 1,000 900

    Total Assets 1,00,000 1,15,200

    Creditors 30,000 32,000

    Bonds payable 22,000 22,000

    Bonds payable discount (2,000) (1,800)

    Capital stock 35,000 43,500

    Retained earnings 15,000 19,500

    Total Liabilities 1,00,000 1,15,200

    Additional Information :

    (a) Income for the period, Rs. 10,000

    (b) A building that costs Rs. 4,000 and which had a book value of Rs. 1,000 was

    sold for Rs. 1,400

    (c) The depreciation charge for the period was Rs. 800

    (d) There was a Rs. 5,000 issue of capital stock.

    (e) Cash dividend of Rs. 2,000 and bonus shares of

    Rs. 3,500 were declared.

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    5u& uPP :

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    108. The following information relates to production and sale of an article for

    January and February 2006 :

    January February.

    Rs. Rs.

    Sales 38,000 65,000

    Profit 3,000

    Loss 2,400 Calculate :

    (a) Break even sales volume

    (b) Profit or Loss at Rs. 46,000 sales

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

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    109. From the following particular, prepare a cash flow statement :

    1st Jan 31stDec

    1st Jan 31stDec

    Rs. Rs. Rs. Rs.

    Creditors 36,000 41,000 Cash 4,000 3,600

    Mrs. As !oan " #0,000 De$tors 3%,000 3&,400

    Ban' !oan 30,000 #%,000 (toc' #%,000 ##,000

    Capita) 1,4&,000

    1,4*,000

    !and #0,000 30,000

    36

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    B+i)din %0,000 %%,000

    Machiner- &0,000 &6,000

    3,14,000

    #,3%,000

    #,14,000

    #,3%,000

    During the year Mr. A (proprietor) has drawn Rs. 26,000 for personal use. The

    provision for depreciation against machinery as on 1st January was Rs. 27,000

    and on

    31st Dec. Rs. 36,000.

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

    FINANCIAL MANAGEMENT

    Time : Three hours Maximum : 100 marks

    PART A (5 8 = 40 marks)

    Answer any FIVE questions.

    1. Explain the scope of financial management.

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    114. Define financial planning. State the steps involved in financial planning.

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    115. Explain the effects of over capitalisation and under-capitalisation.

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    116. What are the advantages and disadvantages of ordinary shares to the

    company?

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    117. Define debenture. Explain the features of debenture.

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    118. How does term loan differ from a non-convertible debenture?

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    119. Explain inter corporate investments.

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    120. State the different types of working capital.

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    PART B (4 15 = 60 marks)

    Answer any FOUR questions.

    121. Describe the key activities of financial management.

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    122. What is a financial planning? How does it differ from financial forecasting?

    What are the merits of financial planning?

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    123. Discuss the various factors influencing the capital structure of a corporation.

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    129. Highlight the role of Personnel Manager.

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    130. List out the selection process.

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    136. Explain in detail the need for Performance Appraisal System.

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    137. Elucidate the process of formulating personnel policies.

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    138. Describe the steps in determining wage and salary administration.

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    140. What are the common pit falls in a selection interview? What measures do you

    adopt in making interview more effective?

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