BBA (General) Dec 2009

8/13/2019 BBA (General) Dec 2009

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DISTANCE EDUCATION

B.B.A. DEGREE EXAMINATION, DECEMBER 2009.

BUSINESS COMMUNICATION

Time : Three hours Maximum : 100 marks

PART A (5 8 = 40 marks)

Answer any FIVE questions.

1. Explain the various types of business letter.

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2. Write down the differences between offer and quotation.

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3. What are the features of collection letters?

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4. What are the points to be borne in mind while writing agency letter?

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5. Explain the various types of insurance.

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6. What are the objectives of business meetings?

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7. Write down the various types of reports.

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8. What are the advantages of sending circular letters?

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9. Explain the structure of a business letter.

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10. Write an acknowledgement on the receipt of goods.

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11. Write an application letter for the post of manager in a bank.

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12. Write a letter to the editor of a newspaper about the poor service provided by the

transport system in your area.

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13. Draft a circular letter to inform the opening of a new sales office.

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14. Write down the minutes of the meeting of the board of directors.

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15. Mention the important characteristics of a good speech.

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DISTANCE EDUCATION


PRINCIPLES OF ECONOMICS

Time : Three hours Maximum: 100 marks



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1. Explain the characteristics of indifference curve.

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2. What do you understand by external economies?

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3. Describe the factors determining the size of the firms.

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4. What are the functions of representative firm?

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5. Explain the conditions of competitive equilibrium.

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6. How is price discrimination practised?

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7. What are the advantages of collective bargaining?

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8. Explain the concept of quasi-rent.

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PART B (4 15 = 60 marks)

Answer any FOUR questions.

9. Explain the law of demand with illustrations.

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10. What is consumer sovereignty? Describe its limitations.

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11. Explain the law of diminishing returns.

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12. How is price and output determined under perfect competitions?

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13. Critically examine the marginal productivity theory of distribution.

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14. Explain the Ricardia theory of rent.

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15. Critically examine the liquidity preference theory interest.

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DISTANCE EDUCATION


PRINCIPLES OF MANAGEMENT


SECTION A (5 8 = 40 marks)


All questions carry equal marks.

1. Define Management. Describe the functions of a Manager.

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2. Explain the nature of planning.

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3. Explain various steps in decision-making.

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4. What are the essential features of good organisation structure?

4

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5. What are the types of delegation?

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6. Bring out nature and purpose of directing.

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7. What are the importance of co-ordination?

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8. What are the objectives of control?

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SECTION B (4 15 = 60 marks)


All questions carry equal marks.

9. Discuss in detail about the nature of Management.

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10. What is planning? Explain various types of plans.

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11. What is departmentation? Mention bases for departmentation.

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12. Discuss the various kinds of motivation.

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13. What is communication? State basic principles of effective communication.

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14. Critically examine the theories of leadership.

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15. Define control. Discuss the features of good control system.

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DISTANCE EDUCATION


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BUSINESS ENVIRONMENT




1. What is Business? State the characteristics of Business.

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2. Why is social responsibility important for a business?

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3. Discuss the characteristics of MNCs.

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4. Explain constitutional privileges of central and state governments.

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5. Discuss the impact of communal system Business Environment.

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6. Explain the Impact of political environment on Business.

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7. What is Technological environment? What are its features?

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8. What is Economic Environment? How is it important for a Business?

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9. What is Business Environment? Explain the factors influencing the business

environment.

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10. Describe the arguments for and against social responsibilities of business.

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11. Explain the Economic factors influencing the business.

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12. Bring out the merits and demerits of MNCs.

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13. Discuss about the socio-cultural environment and its impact on business.

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14. What is Industrial policy? Explain the objectives of Industrial policy.

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15. Profit making is the primary goal of any business enterprise. Yes or No

-Discuss.

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DISTANCE EDUCATION


FINANCIAL ACCOUNTING




1. Briefly describe the four stages in the accounting cycle.

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2. Explain the need for preparation of Bank Reconciliation Statement.

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3. Define consignment and explain how account sales is prepared.

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.5 State the difference between Receipts and Payments and Income and

Expenditure Account.

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.6 X any Y contributes Rs. 80,000 and Rs. 40,000 respectively by way of

capital on which they agree to allow interest at 6% p.a. Their

respective share of profit is 2 : 3 and the business profit (before

interest) for the year is Rs. 6,000. Show the relevant account to

allocate interest on capitals.

(a) When partnership deed is silent in treating interest as a charge or an

appropriation.

(b) When partners contracted to allow interest irrespective of profit.

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.7 Durga Ltd. issued 20,000 Equity shares of Rs. 10 each

on 1.4.2009 to the public on the condition that full

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amount of shares will be paid in a lumpsum. Write

journal entries if

(a) The issue was at par

(b) The issue was at premium of 5% and

(c) The issue was at a discount of 5%.

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.8 While closing the books of a Bank of 31st March 2009, you find in the

loan ledger an unsecured balance of

Rs. 2 Lakhs in the account of Mr. Ram, whose financial condition is

reported to you as bad and doubtful Interest accrued on that account

is Rs. 40,000. On 30th June 2009, the bank accepted 50% of the

amount due as

Mr. Ram became insolvent. Give journal entries for the above

transactions.

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9. From the following balances of Arvind, prepare a Trading A/c, Profit and Loss

account and the Balance Sheet as at 31st December 2008.

Rs. Rs.

Credit Balance Postage 546

Capital 72,000 Bad debts 574

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Creditors 17,440 Interest 2,590

Bills Payable 5,054 Insurance 834

Sales 1,56,364 Machinery 20,000

Loan 24,000 Stock (1.1.2008) 19,890

Debit Balance Purchases 1,24,184

Debtors 7,770 Wages 8,600

Salaries 8,000 Buildings 47,560

Discount 2,000 Furniture 32,310

Value of goods on hand on 31.12.2008, Rs. 28,600.

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C* u 546

u+! 72,000 $Ph, 574

Ph-.u/P 17,440 mi 2,590

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5,054 P87 834

91+ 1,56,364 C3v! 20,000

Ph, 24,000 "$:*

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19,890

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Ph+P 7,770 T@ 8,600

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ui 2,000 +x

mP 32,310

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.10 Koshi and Joshi were partners in a Joint venture sharing profits andlosses in the proportion of 3/5th and 2/5th respectively. Koshi supplies

goods to the value of

Rs. 10,000 and incurs on Freight Rs. 500. Joshi also supplied goods to

the value of Rs. 8,000 and incure

Rs. 400 towards freight and other incidental charges. Joshi sells the

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entire stock of goods on behalf of the joint venture for Rs. 25,000.

Joshi is also entitled to a commission of 5% on Sales. Joshi settles his

account by remitting a bank draft. Pass necessary Journal entries

and ledger accounts in the books of both Koshi and Joshi.

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.11 The following transactions took place between Ram and Krishna from

1.1.2009 to 30.6.2009.

2009 Rs.

Jan 1 Sold goods to Ram 2,240

Jan 10 Received Rams acceptance at 2 months 1,000

Feb 15 Received cash from Ram 1,200

Mar 2 Bought goods form Ram 5,500

Mar 3 Accepted Rams bill at 1 month 2,000

Apr 11 Paid cash to Ram 2,000

Apr 30 Sold goods to Ram payable upto 31st May 2,400

May 11 Bought goods from Ram 1,500

May 31 Sold goods to Ram payable upto 10th

June

2,200

June

15

Bought goods from Ram 3,000

Prepare the account current to be sent by Krishna on 30th June 2009. The rate ofinterest is 5%.

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+2

;=

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By Balance 1,750

34,200 34,200

Subscriptions outstanding for 2008 Rs. 150, Salaries unpaid for December 2008 were

Rs. 85 and half of Donations is to be capitalized.

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.13 A, B and C are partners in a firm sharing profits and losses in the

ratio of6

1:

2

1:

3

1respectively. Their Balance Sheet as on 31.12.2008

was as follows

Liabilities Rs. Assets Rs.Sundry Creditors 25,000 Building 50,000

Loan payable 15,000 Machinery 40,000

Reserve fund 16,000 Furniture 10,000

Capital A 30,000 Stock 25,000

B 40,000 Debtors 18,000

C 25,000 less:

Provision

500 17,500

Cash 8,500

1,51,000 1,51,000

C retires on 31.12.2008 subject to the following conditions

(a) A goodwill account is created in the books for

Rs. 24,000

(b) Machinery to be depreciated by 10%

(c) Furniture to be depreciated by 5%

(d) Stock to be appreciated by 15% and building to be appreciated by 10%.

(e) Reserve for doubtful debts to be raised to Rs. 2000

Prepare necessary ledger accounts and show the balance sheet of the new firm.

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B 40,000 Ph+P 18,000

C 25,000 () P*

500

17,500

$P! 8,500

1,51,000 1,51,000

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.14 A Ltd invited applications for 1000 shares of Rs. 100 each at a

discount of 5% payable as follows :

On application Rs. 25

On allotment Rs. 34 (Discount adjusted)

On final call Rs. 36.

Applications were received for 9000 shares and all of these were accepted. All

money was duly received except the final call on 100 shares which were

forfeited. Of the forfeited shares, 50 shares were re-issued Rs. 90 as fully paid.

Show necessary journal entries in the books of the company.

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.15 The following are the figures extracted from the books of Indian Bank

as on 31st March 2009.

Interest and discount received Rs. 12,50,000

Interest paid on deposit Rs. 6,50,000

Commission Rs. 2,40,000

Rent received Rs. 40,000

Profit on sale of investments Rs. 20,000

Loss on sale of investment Rs. 5,000

Salaries and allowances Rs. 3,60,000

Directors fee Rs. 30,000

Rent and Taxes paid Rs. 24,000

Printing and Stationery Rs. 12,000

Postage Rs. 5,000

Other expenses Rs. 4,000

Audit fee Rs. 3,000

Depreciation on banks property Rs. 15,000

Balance of Profit as on 1st April 2008 Rs. 2,40,000.

Other information :

(a) Provide Rs. 15,000 for doubtful debts

(b) Provide Rs. 60,000 for taxation

(c) Rebate on bills discounted on 31.3.2009 Rs. 40,000

(d) Provide 10% dividend proposed on the paid up capital of Rs. 10,000.

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Prepare Profit and Loss account.

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DISTANCE EDUCATION

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

DECEMBER 2009.

BANKING THEORY, LAW AND PRACTICE




.1 What is the role of banks in export promotion?

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.2 What are the instruments of monetary policy of a Central Bank?

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3. Distinguish between Unit banking and Branch banking.

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.5 Define and mention the components of the money market.

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.6 What are the features of fixed deposits?

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.7 What are the precautions given to a paying banker?

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.8 Mention the circumstances under which a banker is justified in

refusing payment of a cheque drawn on him.

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9. Explain the role of commercial banks in the economic development of India.

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16. Discuss the various functions of a Central Bank.

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17. Elaborate the impact of Nationalisation of commercial banks in India.

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18. Discuss the status of the Indian money market.

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19. Explain the relationship between banker and customer.

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20. What are the precautions to be taken by a banker while opening an account for a

minor and partnership firm?

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21. Define cheque. Explain the different types of crossing of cheques.

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DISTANCE EDUCATION

B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, DECEMBER 2009.

COMPANY LAW




.1 What is meant by private company? State any five privileges conferred

on it.

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.3 Bring out the contents of a memorandum of Association.

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.122 Explain the meaning of doctrine of indoor management with its

exceptions.

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.5 What do you mean by transmission of shares? How is it different from

transfer of shares?

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.6 What are the duties of directors of a company?

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.7 Indicate the different types of resolutions that are passed in meetings

of companies.

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8 Write a note on voluntary winding-up of companies.

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9. Describe formalities involved in the formation of a company.

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22. Explain the contents of prospectus. What is golden rule in respect of

prospectus?

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23. Discuss the distinctions between memorandum and Articles.

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Class interval : 100

120

120

140

140

160

160

180

180

200

200

220

220240

Frequency : 17 53 199 194 327 208 2

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:

100

120

120

140

140

160

160

180

180

200

200

220

220240

A: 17 53 199 194 327 208 2

4. Find the correlation coefficient for the given data :

X: 60 15 20 28 12 40 80 20

Y: 10 40 30 50 30 20 60 30

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X: 60 15 20 28 12 40 80 20

Y: 10 40 30 50 30 20 60 30

5. Calculate the weighted index number from the following data :

Commodity Weight Base year price

(Rs.)

Current year price (Rs.)

A 10 40 60

B 16 48 75

C 24 50 60

D 30 25 50

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B 16 48 75

C 24 50 60

D 30 25 50

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6. Define Time series. Explain the components of time series.

.FQ P&0 1u#0 `& ?$. P&` 1u#0`&: U5P `.

7. Explain the different measures of skewness.

.F P6# 8P PP .

8. What is interpolation? State briefly the methods of interpolation.

.FS "#H 1&>P (- (/ "#H1&>P e-P ;>UPP 5P.



9. For the following data, find mean, median and mode :

Number

Less than 10 4

Less than 20 16

Less than 30 40

Less than 40 76

Less than 50 100

.FT ]UPj ?'PU! &?& X "#7 eP4 P2P.

\]$P

10$SYZ4

20$SYZ

16

30$SYZ

40

40$SYZ

76

50

$SYZ100

10. Find Bowleys coefficient of quartile deviation.

Class interval : 09 1019 2029 3039 4049

Frequency : 10 25 30 25 20

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DE6979

.FF 1R: P UP1P) P24i.

F2 Ch

:

09 1019 2029 3039 4049

A: 10 25 30 25 20

11. What is correlation? Explain briefly the different methods of measuring

correlation.

.FG =64- (- (/ =64- 1P) 8UP %u e-P ;>UPP

`.

12. From the following data construct Fisher's Ideal index and show that it is

satisfies Factor Reversal Test.

2007 2008

Commodities Price

(Rs.)

Quantity (kg.) Price

(Rs.)

Quantity (kg.)

A 5 50 7 60

B 6 15 8 10

C 8 8 11 12

D 7 20 10 15

.FJ ]UPj ?'P 8i #: ` &`$ !961#2CU P2P. E "* P?oH &u$ v>v4z*B-* (u P2UP.

2007 2008

P

9('&)

A(:&:&)

9('&)

A(:&:&)

A 5 50 7 60

B 6 15 8 10

C 8 8 11 12

D 7 20 10 15

13. Find seasonal variations by the ratio to trend method from the data given below :

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DE6973

Year I Quarter II Quarter III Quarter IV Quarter

2004 30 81 62 119

2005 33 104 86 171

2006 42 153 99 221

2007 56 172 129 275

2008 67 201 136 302

.FL ]UP2# ?'PR>@*X Bu U! e-: >P -'P P2P.

B7 ?u!P7

Ch!P7

,E!P7

O,P!P7

2004 30 81 62 119

2005 33 104 86 171

2006 42 153 99 221

2007 56 172 129 275

2008 67 201 136 302

14. Discuss the importance of statistics as an aid to commerce.

.FM :$R eUB$z*X oPzv! (O *C`B-* (u `.

15. What is meant by measure of central tendency? What are the characteristics of a

good measure of central tendency?

.FN $7 U! 8P (- (/ => K $7 U! 8: ,-$P

$/

DISTANCE EDUCATION


BUSINESS (COMMERCIAL) LAW


25

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1. What are void and valid contracts?

.GQ 1&u 1&zuUP =@u'P $/

2. What are the essentials of a valid offer?

.G 1&zuUP e 5P $/

3. What are the special features of contract of guarantee?

.GS => %zu?u =@uzv ,-$P $/

4. Differentiate general lien from particular lien.

.GT 1* `$X !96# `:R>@* 4z*P.

5. What are the essential characteristics of partnership?

.GF 56#2: 8i #U 5P $/

6. Distinguish between a common carrier and a private carrier.

.GG 1* &?UP9:X uw$0 &?UP9:R>@* 4zvU P64P.

7. Explain the importance of consideration under Indian Contract Act.

.GJ "@v$ = @uH &6#zv $w eUB$z*zu .

8. Explain the circumstances under which an agents authority may be terminated.

.GL eP` 8vP?eiU! 1P24 ?U5i$ +]7P U!P.



9. Explain briefly the essential elements of a valid contract.

.GM 1&zuUP => =@uzv "9$$u 5P ;>UPP .

10. What are the different types of damages available when there is a breach of

contract?.GN =@u e9#W *X B#U! "[34P PP $/

11. State the circumstances under which a bailment comes to an end.

.JQ => =#*X eiU! ?U 5i$ +]7P !94P.

12. Who is an unpaid seller? What are his duties?

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DE6974

.J 1P4#u $0 (0 $0/ 8?* %`P $/

13. Explain the duties and rights of partners under Indian Partnership Act, 1932.

.JS 56#2 &6#X NTS 56#P P#P %`P `.

14. Define a fire insurance contract. What are the characteristics of a fire insurancecontract?

.JT P34 =@uzu ?$. P34 =@uzv ,- 8&'P $/

15. What are contingent contracts? State the legal rules relating to contingent

contracts.

.JF $4#$ =@u'P (- (/ $4#$ =@u'P 1u#0 ve-P5P.

DISTANCE EDUCATION

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

DECEMBER 2009.

COST ACCOUNTING


SECTION A (5 8 = 40 marks)


1. Briefly explain the objectives of cost accounting.

.JG 8#UP PCUB$R 7UP'P $/

2. Explain the advantages of cost accounting.

.JJ 8#UP PCUB$R 7P $/

3. Briefly describe the general technique used for control labour cost.

.JL 1u^0 1& P644zu P$ %zvP $/

4. State the essential features of good wage system.

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No. of. workers employed 50 60

No. of working days in a month 20 22

Avg. wage per Man per months (Rs) 280 330

.LG > uPU 1P24 4 1u^0

5R: PCUB4. K$* %2$ *1&D* izu* g8!Ph 2000 25001&DW 1u^0P (2oUP 50 60=> uzv 7 (2oUP 20 22=> uzv &?&$P r0 $U!B#U! 5R 280 330

SECTION B (4 15 = 60 marks)


9. Distinguish between financial accounting and cost accounting.

.LJ 8#UP PCUB!X Kv PCUB$EU! %4/

10. Discuss the various methods of wage payment.

.LL 5R 1P4U! -: P: .

11. Discuss the classification of variance.

.LM 4 1&'P PP U!P.

12. What do you mean by process costing explain its merits..LN 1&D- PCUB$ (- (/ "u 7P

.

13. Usha company submits the following information for the year 2004.

Rs. Rs.

Sales for the year 2,75,000

Invention beginning of 2004 (FIG) 7,000

Working progress 4,000

Purchases of materials 1,10,000

Materials inventory opening 3,000

closing 4,000

Direct labour 65,000

Factory O/H 60% of direct labour cost

Inventories at the close of the year

Finished goods 7,000

Work -in - progress 6,000

Other expenses for the year were as follows :

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Selling expenses 10% of sales

Administrative expenses 5% of sales

Prepare a statement of cost.

.MQ > uPU 1P24 8#UP PCUP9UP u$0 1&DP.

a. a.Z24 2,75,0001u#UP &?UB> g1&D* izu 1>h 7,0001&DW K:E 1> 4,0001>6P 1Pu 1,10,0001>6P &?UB> 1u#UP 3,000

"v 4,0007#$ 1u^0 65,0001u^& 1&PX 7#$1u^0 8#UP JQc

&?UB> Z2i "v: 1&D* izu 1> 7,0001&DW K:E 1> 6,000

- 1&'P:

.M : Qc UP 1&P

.MS : Gc K0P 1&P.

14. In a factory works O/H are absorbed @ 60% of labour and office expenses @ 20%

of works cost. The total expenditure is as follows :

Rs.

Materials 2,00,000

Labour 1,50,000

Factory expenses 98,000

Office expenses 85,00010% of out put is in the stock and sales total up to

Rs. 5,10,000. Prepare cost sheet and reconcillation statement.

.MT => 1u^&: UP 1&P JQc1u^PEX SQc UP 8#UP -1&'P >

a.1>P 2,00,000

1u^P 1,50,000

1u^& 1&P 98,000

8EP 1&P 85,000

.MF %zv i@u 1>6P Qc &?UB> : a. GXQXQQQ . 8#UP 89UP ZD 89UP:u$0 1&DP.

15. From the following figures prepare process costing.

Process A Process B Process C

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DE6975

Wages and materials 30400 12000 29250

Works O/H 5600 5250 6000

Production in units 36000 37500 48000

Stock (units from

preceding

process 1st July) 4000 16500Stock (units from

preceding

process ) 31st July) 1000 5500

.MG > uPU 1P24 1&D- PCUP9UP u$0 1&DP.1&D-A 1&D- B 1&D- C

5R 1>6P 30400 12000 29250UP 1&P 5600 5250 6000%zv g8!Ph 36000 37500 48000&?UB> g@u$ 1&D-:R >@* nL 4000 16500

&?UB> g@u$ 1&D-PCUBR>@* TnLh 1000 5500

DISTANCE EDUCATION


PRODUCTION AND MATERIALS MANAGEMENT




1. Write a note on productivity.

.MJ %zv:$ 9 , !9 ?P.

2. What are the different types of production?

.ML %zv e-: PP $/

3. What is work study? What arte its objectives?

.MM ZD (- (/ 8u KUP'P $/

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4. What is product design? State the features of good design.

.MN 1> v6# (- (/ K v6#zv 8&'P $/

5. Explain the objectives of plant location.

.NQ 1u^& 8#zv KUP'P U!P.

6. Explain the various functions of materials management.

.N &?U! 2: oP U!P.

7. State the principles of purchasing.

.NS 1Peu 1PPP 9 1u`.

8. Explain the techniques of inventory management.

.NT &?U! 2: jUP'P 9 `.



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

.NF %zvv- (- (/ %zvz v-vU! P?oP U!P.

10. What is plant layout? Explain the various types of plant layout.

.NG 1u^& ?# (- (/ 89 PP `.

11. State the process of production planning.

.NJ %zv v6#V4uR iP `.

12. State the merits and demerits of locating a plant in a rural area.

.NL B?-'P 1u^& 8v A4 KP P 1u`.

13. Explain the various steps in purchase system.

.NM 1Peu 1&Dv % iP U!P.

14. Write a note on :

(a) VED analysis.

(b) Economic order quantity.

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DE-6976

.NN , !9 ?P f

.SQQ g8h 16 !D

.SQ gZh ,UP ZC8.

15. What is store keeping? What are the objectives and functions of storekeeping?

.SQS &?U!U P (- (/ &?U!UP KUP'P oP $/

DISTANCE EDUCATION


ELEMENTS OF MARKETING




1. What are the benefits of market segmentation? Explain.

.SQT &@u ! KP $/ `.2. Explain marketing mix.

.SQF &@u:4PU P U!P.

3. What are the objectives of pricing?

.SQG 70C$ 1&DuR KUP'P $/

4. Explain the importance of branding.

.SQJ oP 1$`4uR eUB$z*zu U!P.

5. What are the uses of sales promotion?

.SQL 1>UPzv KP $/

6. Explain the steps in the selection process of sales force.

.SQM o$? u0@1u4U! e-$ .

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DE6977

7. What are the features of industrial marketing?

.SQN 1u^& &@u:$R uP $/

8. Explain the factors influencing consumer behaviour.

.SQ P00 uP 7H&:U! P?oP U!P.



9. What are the various approaches to the study of modern marketing? Explain.

.S Kd &@u:4P: 8j!e-P g8*h KU!P U!P.

10. Explain elaborately new product development process.

.SS v$ 1> %>U! 1)* 1P 2i$ K#iUPP $/ U!P.

11. Describe in detail the factors deciding the choice of channel of distribution.

.ST w$P ^P 70C:U! P?oP UPP `.

12. What are the various bases for market segmentation?

.SF &@u ! %zvP $/

13. Explain the various promotional methods along with their uses.

.SG 1>UPzv ^e-PW 8u KPW U!P.

14. What are the various advertising media? Elaborate it.

.SJ ? Y#P'P 9 UPP `.

15. Explain the various factors affecting the pricing.

.SL 70C:zu 0wU! P?oP 9 UPP ()u.

DISTANCE EDUCATION


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MANAGEMENT ACCOUNTING




1. What are the characteristics of Management Accounting?

2U PCUB$R oP U!P.

2. Discuss the importance of Ratio Analysis.

Bu !D eUB$z*zu `.

3. What is Marginal Costing? What are its importance?

"v7H 1& e- (- (/ 8u eUB$z*zu 5.

4. Explain the importance of Cash Flow Statement.

$P ^mh A$PL, ?$:3zxzu 92$P&

5. What is Budgetary Control? What are its advantages?

7vz v6#V# P644 (- (/ 8u KP $/

6. What is Capital Budgeting? What are its types?

u 7v v6#V# (- (/ 8u PP $/

7. You are given the following details :

Current Ratio : 2.5 Working Capital Rs. 1,00,000

Liquid Ratio : 1.5

Calculate :

(a) Current assets

(b) Current liabilities

(c) Liquid assets

(d) Stock.

]Pj uPP %'PU! u?64.

Oh* 9:u!: Oh?E ?u '&

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2.5 1,00,000

_/ 9:u!:1.5

PCUB4P f

g8h K#H 1&z*UP

gZh K# 1P

g"h I0H 1&z*UP

gsh &?UB>.

8. The following information relates to production and sales

of an article for January and February 2008.

January February

Sales 3,00,000 4,00,000

Profit 10,000 15,000

Calculate :

(a) P/V ratio

(b) Breakeven sales volume

(c) Profit or Loss at a sales to Rs. 6,00,000

(d) Sales to earn a profit of Rs. 25,000.

F,! uPP `! Bi, +2a F2 uNP J , Q1zv

14! 91+ uh/+&

+2 F2

91+

3,00,000 4,00,000

C!

10,000 15,000

PCUB4P.

g8h " _ 8 Bu

gZh &`& 7 8

g"h a. JXQQXQQQ : g8h K6#

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gsh a. SGXQQQ s6# u$ .



9. What are the difference between Management Accounting and Financial

Accounting?

2 PCUB$EU! 7vU PCUB$EU! % 4P $/

10. Given

Receivable Turnover Ratio = 4 Capital Turnover Ratio = 2 times

Payables Turnover Ratio = 6 Fixed Assets Turnover Ratio = 8 times

Inventory Turnover Ratio = 8

Gross Profit Ratio = 25%

Gross Profit during the year amounts to Rs. 80,000. Reserves and Surplus Rs.

28,000. Ending inventory of the year is Rs. 2,000 above the beginning

inventory. Notes Receivable amount of Rs. 5,000 and notes payable are

Rs. 2,000.

Prepare Balance Sheet.

Ph+P 91+ 9:u! =b

?uU7 91+ 9:u! = 2 hNS

Ph-.u/ 91+ 9:u!= 6

3+ "zx$P 91+ 9:u! = 8hNS

"$:* 91+ 9:u! = 8

zu !9:u! = 25%

1zu a. MQXQQQ

P V!v a. SMXQQQ

"vH &?UB> Z? &?UB> # a. SXQQQ 8vP

?U!`$ %2i$ a. GXQQQ

1&Ez*u!`$ %2i$ a. SXQQQ

"> 7U !9 u$`UP.

11. From the following balance sheets of Krishna Ltd. you are required to prepare

Funds Flow Statement.

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Liabilities 31.3.07

Rs.

31.3.08

Rs.

Assets 31.3.07

Rs.

31.3.08

Rs.

E.S. Capital 2,40,00

0

3,60,00

0

Land and

Share premium 24,000 36,000

Buildings

1,66,20

0

3,39,60

0

General Reserve 18,000 27,000 Machinery 1,06,80

0

1,53,90

0

P and L a/c 58,500 62,400 Furniture 7,200 4,500

8% debentures 78,000 Stock 66,300 78,000

Provision for Debtors 1,09,50

0

1,17,30

0

Taxation 29,400 32,700 Bank 14,400 12,000

Creditors 1,00,50

0

1,09,20

0

4,70,40

0

7,05,30

0

4,70,40

0

7,05,30

0

Depreciation written off during the year

Rs.

On machinery 38,400

On furniture 1,200

B>pC 7zv "> 7U !9 ">@* 7v r6#89UP u$`UP.

4*P 31.3.07'&

31.3.08

'&"zx$P 31.3.07

'&31.3.08

'&

"u NS cu+!

2,40,000 3,60,00

0

!14!

NS ?+! 24,000 36,000 Pmih! 1,66,200 3,39,600

x P* 18,000 27,000 C3v! 1,06,800 1,53,900

Omh P$S 58,500 62,400 AEP,P 7,200 4,500

8% Ph, zvNP 78,000 "$:* 66,300 78,000

2 Jx$Y7 29,400 32,700 Ph+P 1,09,500 1,17,300

Ph-.u/ 1,00,500 1,09,200

N: 14,400 12,000

4,70,400 7,05,30

0

4,70,400 7,05,30

0

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DE6979

.u#+! Jx$:3x C3v!

a. TMXFQQ

AEP,P '& ;a u$`U! "> 7'P

(A, B) K6# PCU! [ u?64*.

4!

A

4!

B91+ 3,00,00

0

3,00,00

0

Pd$P e 4:,E"

2,40,000 2,00,00

0

3+ " 30,000 2,70,00 70,000 2,70,00

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0 0

! 30,000 30,000

>-U PCUB4P :

.SM g8h &`& 7

.SN gZh a. QXQQQ "zvP 8

.SSQ g"h (@u 7zv " s64 8vPuP ">U!

(i) .u SEP C$S! .x

(ii) .u AvPP C$S! .x&

13. The income and expenditure forecasts for the months of March to August 2008

are given as follows :

Month

s

Sales Purchase

s

Wages Office Selling

(Credit) (Credit) Exp. Exp.

March 60,000 36,000 9,000 2,000 4,000

April 62,000 38,000 8,000 1,500 5,000

May 64,000 33,000 10,000 2,500 4,500

June 58,000 35,000 8,500 2,000 3,500

July 56,000 39,000 9,500 1,000 3,500

Aug 60,000 34,000 8,000 1,500 4,500

Additional Information :

(a) Plant costing Rs. 16,000 is due for delivery in July

Payable 10% on delivery and the balance after

3 months.

(b) Advance Tax of Rs. 8,000 is payable in March and

June each.

(c) Creditors allow 2 months credit and debtors are

paying one month late. Opening balance of cash

Rs. 8,000.

Prepare Cash Budget for the months May to July.

2008 /5 ?u BPXm Q # 14! "f+NP ?, Tmi

g/Wzx Y. um7x&

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u!

91+

P?u

T@ A0P5

91+5

(Ph,) (Ph,) "P "P/5

60,000 36,000 9,000 2,000 4,000

K 62,000 38,000 8,000 1,500 5,000. 64,000 33,000 10,000 2,500 4,500M, 58,000 35,000 8,500 2,000 3,500M 56,000 39,000 9,500 1,000 3,500BPXm 60,000 34,000 8,000 1,500 4,500

54u uPP

g8h a. JXQQQ v 19 kl u 1Peu

1&D* Qc 81)u 1&Ezv v 1uP$

T u'P P^z* 1&Ez**.

gZh e 56i 1&Ezu 2i$ `$ a. MXQQQ 0H kl u'P 1&Ezu 24.

g"h P#@u0 S u uCW P#PU! uz

uC ( ei 1&D$64*. Z? 1?UP

"> a. MXQQQ 1?UP 7vz v6# u$`UP.

14. Calculate the payback periods of the following projects each requiring a cash

outlay of Rs. 1,00,000. Suggest which projects are acceptable if the standard

payback period is 5 years.

Year Cash Inflows

Project A Project B Project C

1 30,000 30,000 10,000

2 30,000 40,000 20,000

3 30,000 20,000 30,000

4 30,000 10,000 40,000

5 30,000 5,000

a. XQQXQQQ 1?UP eu4 u4 ]Pj v6#'PU! v> 1&Ez* Pe-$PCUB64X (@u v6#zu u0@1u4* gv` v> 1&Ez* P G Z24Ph (

Z& 5.

h

!

$P

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DE6978

vmh!

A

vmh!B vmh!

C

1 30,000 30,000 10,000

2 30,000 40,000 20,000

3 30,000 20,000 30,000

4 30,000 10,000 40,000

5 30,000 5,000

15. Write short notes on :

(a) Flexible budget

(b) Net present value

(c) Marginal costing.

, !9 ?P f

g8h 7vz v6#V#

gZh 7P? uu$ v

g"h "v 7 1&.

DISTANCE EDUCATION


FINANCIAL MANAGEMENT




1. Explain the scope of financial management.

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Kv 2: uP 9 .

2. What are the various classifications of finance function?

Kvz*-: PP .

3. What is optimum capital structure?

\u 8 (- (/

4. What are the merits of over capitalisation?

VP \uzv 7P $/

5. What are the types of equity shares?

sUi '!P PP $/

6. What are the limitations of debentures?

P#zv?zv % ?H&P $/

7. Write short notes on institutional finance.

KU P#P _ , !9 ?P.

8. What are the importances of working capital?

7#- \uzv UB$z* (/



9. Explain the objectives of financial management.

Kv 2: !9UPP .

10. What is financial planning? Explain the factors affecting financial plan.

Kv:$ v6# (- (/ "u vU! P?oP .

11. What are the merits and demerits of over capitalisation and under

capitalisation?

VP \u !- \uzv 7 P .

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DE6979

12. Explain the role of intercorporate investments in the development of the

economy.

76i 0H,: P1wP u'PU! u4 1&DuR K$ .

13. What are the characteristics of Equity capital, Debt capital and Preference

capital?

sUi X P# ? P uP .

14. What are the determinants of working capital?

7#- \uzu K0C:U! P?oP $/

15. Explain the following terms :

(a) Public deposits.

(b) Preference shares.

(c) Working capital.

>- f

g8h 1* .

gZh ? '!P.

g"h 7#- \u.

DISTANCE EDUCATION


PRINCIPLES OF PERSONNEL MANAGEMENT




1. Discuss the importance of personnel management.

o$0 2: UB$z*zu vUP.

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BBA (General) Dec 2009

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Transcript of BBA (General) Dec 2009