NALANDA OPEN UNIVERSITY Master of Commerce (M.Com.) … 2015/PG/MCOM_Part-I_Part-II… · Throw...

NA LA ND A OPE N U NIV E R S I T Y Master of Commerce (M.Com.) [SET–A]

PART–I, PAPER–I (Management Concepts) Annual Examination, 2015

Time: 3 Hours Full Marks: 80 Answer any Five Questions. All questions carry equal marks. fdUgha ik¡p iz'uksa ds mÙkj nhft, A lHkh iz'uksa ds vad leku gSa A

1. Define management and explain its nature and scope. izcU/k dks ifjHkkf"kr dhft, rFkk bldh izÑfr ,oa {ks= dh O;k[;k dhft, A

2. Define organization. What are the differences between organization and management ? laxBu dks ifjHkkf"kr dhft, A laxBu vkSj izcU/k esa D;k vUrj gS \

3. What is management of change ? Discuss a planned process of management of change. ifjorZu dk izcU/k D;k gS \ ifjorZu izcU/k dh ,d fu;ksftr izfØ;k dk foospu dhft, A

4. Throw light on the importance of communication in business and describe its various types.

O;olk; esa lEizs"k.k ds egÙo ij izdk'k Mkfy, rFkk blds fofHkUu izdkjksa dk o.kZu dhft, A

5. What is motivation ? Why it is essential ? Explain different tools and techniques of motivation. vfHkizsj.kk D;k gS \ ;g D;ksa vko';d gS \ vfHkizsj.kk ds fofHkUu midj.kksa ,oa rduhdksa dh O;k[;k

dhft, A

6. What is meant by organizational structure of an enterprise ? What points should be taken into consideration while giving shape to the organization of a big enterprise ?

fdlh miØe dh laxBukRed lajpuk dk D;k vFkZ gS \ fdlh cM+h laLFkk ds laxBu dk fuekZ.k djrs le; fdu&fdu ckrksa ij /;ku nsuk pkfg, \

7. Describe the main principles of scientific management. oSKkfud izcU/k ds izeq[k fl)kUrksa dk o.kZu dhft, A

8. What is Coordination ? Explain its essential elements. leUo; D;k gS \ blds vko';d rÙoksa dh O;k[;k dhft, A

9. Throw light on the importance of planning and discuss the process of planning. fu;kstu ds egÙo ij izdk'k Mkfy, rFkk fu;kstu izfØ;k dh foospuk dhft, A

10. Write notes on any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ij fVIif.k;k¡ fyf[k, %& (a) Delegation of Authority ¼vf/kdkj izR;k;kstu½ (b) Causes of Conflict ¼la?k"kZ ds dkj.k½ (c) Decision Making ¼fu.kZ;u½

Examination Programme, 2015

M.Com., Part-I (for Enrollment No. : 140140001 to 140140950 & All Old Students)

Date Papers Time Examination Centre

21.04.2015 Paper-I 12.00 Noon to 3.00 PM Nalanda Open University, Patna 23.04.2015 Paper-II 12.00 Noon to 3.00 PM Nalanda Open University, Patna

25.04.2015 Paper-III 12.00 Noon to 3.00 PM Nalanda Open University, Patna 27.04.2015 Paper-IV 12.00 Noon to 3.00 PM Nalanda Open University, Patna

29.04.2015 Paper-V 12.00 Noon to 3.00 PM Nalanda Open University, Patna 01.05.2015 Paper-VI 12.00 Noon to 3.00 PM Nalanda Open University, Patna

05.05.2015 Paper-VII 12.00 Noon to 3.00 PM Nalanda Open University, Patna 07.05.2015 Paper-VIII 12.00 Noon to 3.00 PM Nalanda Open University, Patna

N AL A N DA O PE N U NI V ER S I T Y Master of Commerce (M.Com.) [SET–B]

PART–I, PAPER–I (Management Concepts) Annual Examination, 2015


1. Define management and describe its functions. izcU/k dks ifjHkkf"kr dhft, rFkk blds dk;ks± dk o.kZu dhft, A

2. Explain the characteristics of an effective control system. ,d izHkkoh fu;a=.k i)fr dh fo'ks"krkvksa dh O;k[;k dhft, A

3. Discuss the main principles of organization. laxBu ds izeq[k fl)kUrksa dk foospu dhft, A

4. What is meant by formal and informal organization ? What are the differences between the two ?

vkSipkfjd ,oa vukSipkfjd laxBu dk D;k vFkZ gS \ nksuksa ds chp D;k vUrj gS \

5. What is delegation of authority ? What points should be kept in view while delegating authority ?

vf/kdkj izR;k;kstu D;k gS \ vf/kdkj izR;k;kstu djrs le; fdu&fdu fcUnqvksa ij /;ku nsuk pkfg, A

6. What is communication ? Describe its various types. lEizs"k.k D;k gS \ blds fofHkUu izdkjksa dk o.kZu dhft, A

7. What is Leadership ? Explain its characteristics. usr`Ro D;k gS \ bldh fo'ks"krkvksa dh O;k[;k dhft, A

8. What do you mean by management of change ? Describe the forces inducing change. ifjorZu ds izcU/k ls vkidk D;k rkRi;Z gS \ ifjorZu dks izsfjr djus okyh 'kfDr;ksa dk o.kZu dhft, A

9. What is planning ? Describe the process of planning. fu;kstu D;k gS \ fu;kstu dh izfØ;k dk o.kZu dhft, A

10. What is decision-making ? Throw light on the process of decision-making. fu.kZ;u D;k gS \ fu.kZ;u dh izfØ;k ij izdk'k Mkfy, A

Examination Programme, 2015 (for Enrollment No. : 140140951 to 140141988)

Date Papers Time Examination Centre 21.04.2015 Paper-I 3.30 PM to 6.30 PM Nalanda Open University, Patna 23.04.2015 Paper-II 3.30 PM to 6.30 PM Nalanda Open University, Patna

25.04.2015 Paper-III 3.30 PM to 6.30 PM Nalanda Open University, Patna 27.04.2015 Paper-IV 3.30 PM to 6.30 PM Nalanda Open University, Patna

29.04.2015 Paper-V 3.30 PM to 6.30 PM Nalanda Open University, Patna 01.05.2015 Paper-VI 3.30 PM to 6.30 PM Nalanda Open University, Patna

05.05.2015 Paper-VII 3.30 PM to 6.30 PM Nalanda Open University, Patna 07.05.2015 Paper-VIII 3.30 PM to 6.30 PM Nalanda Open University, Patna

N AL A N DA O PE N U NI V ER S I T Y Master of Commerce (M.Com.) [SET–A]

PART–I, PAPER–II (Organizational Behaviour)

Annual Examination, 2015 Time: 3 Hours Full Marks: 80

Answer any Five Questions. All questions carry equal marks. fdUgha ik¡p iz'uksa ds mÙkj nhft, A lHkh iz'uksa ds vad leku gSa A

1. Discuss the role of Culture in the development of personality. O;fDrRo ds fodkl esa laLÑfr dh Hkwfedk dh foospuk dhft, A

2. What are the levels of conflict ? Describe various types of organizational conflict. la?k"kZ ds dkSu&dkSu ls Lrj gSa \ laxBukRed la?k"kZ ds fofHkUu izdkjksa dk o.kZu dhft, A

3. Write an essay on the development of organizational behaviour. laxBukRed O;ogkj ds fodkl ij ,d fucU/k fyf[k, A

4. Describe different methods of measuring personality. O;fDrRo ekiu dh fofHkUu fof/k;ksa dk o.kZu dhft, A

5. What is meant by organization ? What are its types ? Describe briefly. laxBu dk D;k vFkZ gS \ ;g fdrus izdkj dk gksrk gS \ la{ksi esa o.kZu dhft, A

6. What is the modern theory of organization ? How does it differ from the classical theory ? laxBu dk vk/kqfud fl)kUr D;k gS \ 'kkL=h; fl)kUr ls ;g fdl izdkj fHkUu gS \

7. Discuss theory X and theory Y of organization. laxBu ds fl)kUr X ,oa fl)kUr Y dk foospu dhft, A

8. Compare and contrast the theories of personality propounded by Freud and Bandura. Ýk;M vkSj cS.Mwjk }kjk izfrikfnr O;fDrRo ds fl)kUr dh rqyuk dhft, A

9. Clarify the concept of 'Group' and describe different types of 'Groups'. ^lewg* dh vo/kkj.kk dks Li"V dhft, rFkk fofHkUu izdkj ds ^lewgksa* dk o.kZu dhft, A

10. Write notes on any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ij fVIif.k;k¡ fyf[k, %& (a) Resistance to change ¼ifjorZu izfrjks/k½ (b) IBT as a projective Test ¼,d iz{ksih ijh{k.k ds :i esa vkbZŒchŒVhŒ½ (c) Howthorne Studies ¼gkWFkuZ v/;;u½


PART–I, PAPER–II (Organizational Behaviour)



1. Define organization and describe its different types. laxBu dks ifjHkkf"kr dhft, rFkk blds fofHkUu izdkjksa dk o.kZu dhft, A

2. Briefly describe the main models of organizational behaviour. laxBukRed O;ogkj ds izeq[k izfrekuksa dk la{ksi esa o.kZu dhft, A

3. Throw light on the role of ductless glands in the development of personality. O;fDrRo ds fodkl esa ufydkghu xzafFk;ksa dh Hkwfedk ij izdk'k Mkfy, A

4. Examine the psychoanalytical theory of Freud with regard to personality. O;fDrRo ds lEcU/k esa Ýk;M ds euksfo'ys"k.kkRed fl)kUr dk ijh{k.k dhft, A

5. Evaluate interview as a tool of measuring personality. O;fDrRo ekiu ds ,d midj.k ds :i esa lk{kkRdkj dk ewY;kadu dhft, A

6. Explain the sources of organizational conflict. laxBukRed la?k"kZ ds lzksrksa dh O;k[;k dhft, A

7. What do you mean by resistance to change ? Suggest measures to combat resistance. ifjorZu ds izfrjks/k ls vki D;k le>rs gSa \ izfrjks/k ij fot; izkIr djus ds fy, mik;ksa dk lq>ko

nhft, A

8. What is meant by group dynamics ? Throw light on its effects. lewg xR;kRedrk dk D;k vFkZ gS \ blds izHkkoksa ij izdk'k Mkfy, A

9. Discuss Bandura's theory of personality. cS.Mwjk ds O;fDrRo fl)kUr dh foospuk dhft, A

10. Write an essay on the evolution of organizational behaviour. laxBukRed O;ogkj ds fodkl ij ,d fucU/k fyf[k, A


PART–I, PAPER–III (Managerial Economics & Business Environment)

Annual Examination, 2015 Time: 3 Hours Full Marks: 80 Answer Five Questions in all, selecting at least Three Questions from Group 'A' & Two Questions from Group 'B'.

All questions carry equal marks. [k.M ^v* ls rhu iz'uksa rFkk [k.M ^c* ls nks iz'uksa dk p;u djrs gq, dqy ik¡p iz'uksa dk mÙkj nhft, A

lHkh iz'uksa ds vad leku gSa A

Group 'A' 1. Define managerial economics. How does it differ from traditional economics ? izcU/kdh; vFkZ'kkL= dks ifjHkkf"kr dhft, A ijEijkxr vFkZ'kkL= ls ;g fdl izdkj fHkUu gS \

2. Discuss the impact of time element on determination of price. ewY; fu/kkZj.k ij le; rÙo ds izHkko dh foospuk dhft, A

3. Critically explain the risk and uncertainty bearing theory of profit. ykHk ds tksf[ke ,oa vfuf'prrk ogu fl)kUr dh vkykspukRed O;k[;k dhft, A

4. What is elasticity of demand ? What are its kinds ? Explain. ekax dh yksp D;k gS \ ;g fdrus izdkj dh gksrh gS \ O;k[;k dhft, A

5. What is perfect competition market ? Describe its features. How does it differ from imperfect competition market ?

iw.kZ izfr;ksfxrk cktkj D;k gS \ bldh fo'ks"krkvksa dk o.kZu dhft, A viw.kZ izfr;ksfxrk cktkj ls ;g fdl izdkj fHkUu gS \

6. Write notes on any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ij fVIif.k;k¡ fyf[k, %& (a) Monopolistic Competition ¼,dkf/kdkjkRed izfrLi/kkZ½ (b) Duopoly ¼};kf/kdkj½ (c) Discriminating Monopoly ¼foHksnkRed ,dkf/kdkj½

Group 'B' 7. Write an essay on business environment. O;kolkf;d i;kZoj.k ij ,d fucU/k fyf[k, A

8. What is meant by globalization ? Describe its advantages and disadvantages with reference to India.

HkweaMyhdj.k dk D;k vFkZ gS \ Hkkjrh; lanHkZ esa blds ykHkksa ,oa gkfu;ksa dk o.kZu dhft, A

9. What are the kinds of economic system. Discuss any one of them. vkÆFkd iz.kkyh fdrus izdkj dh gksrh gS \ fdlh ,d dh foospuk dhft, A

10. What changes have taken place in the business environment of India after introduction of new economic policy ? Explain.

ubZ vkÆFkd uhfr ykxw gksus ds ckn Hkkjr ds O;kolkf;d okrkoj.k esa D;k ifjorZu gq;s gSa \ O;k[;k dhft, A


PART–I, PAPER–III (Managerial Economics & Business Environment)

Annual Examination, 2015 Time: 3 Hours Full Marks: 80 Answer Five Questions in all, selecting at least Three Questions from Group 'A' & Two Questions from Group 'B'.

All questions carry equal marks. [k.M ^v* ls rhu iz'uksa rFkk [k.M ^c* ls nks iz'uksa dk p;u djrs gq, dqy ik¡p iz'uksa dk mÙkj nhft, A

lHkh iz'uksa ds vad leku gSa A

Group 'A' 1. Discuss the nature and scope of managerial economics. izcU/kdh; vFkZ'kkL= dh izÑfr ,oa {ks= dh foospuk dhft, A

2. Explain the full-cost pricing theory of Andrews. What are the causes of wide application of full-cost pricing method ?

,UMª;wt ds iw.kZ&ykxr dher fu/kkZj.k fl)kUr dh O;k[;k dhft, A iw.kZ&ykxr dher fu/kkZj.k fof/k ds O;kid iz;ksx ds D;k dkj.k gSa \

3. Critically examine the demand and supply theory of profit. ykHk ds ekax ,oa iwÆÙk fl)kUr dk vkykspukRed ijh{k.k dhft, A

4. Explain the law of demand. What are its exceptions ? ekax ds fu;e dh O;k[;k dhft, A blds dkSu&dkSu ls viokn gSa \

5. What is elasticity of demand ? Describe different kinds of elasticity of demand. ekax dh yksp D;k gS \ fofHkUu izdkj dh ekax dh yksp dk o.kZu dhft, A

6. Write notes on any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ij fVIif.k;k¡ fyf[k, %& (a) Demand Forecasting ¼ekax iwokZuqeku½ (b) Discriminating Monopoly ¼foHksnkRed ,dkf/kdkj½ (c) Traditional Economics ¼ikjEifjd vFkZ'kkL=½

Group 'B' 7. Explain the measures initiated by the government of India for economic reforms. vkÆFkd lq/kkjksa ds fy, Hkkjr ljdkj }kjk mBk;s x;s dneksa dh O;k[;k dhft, A

8. Discuss the merits and demerits of foreign investment and throw light on the latest FDI policy of the government of India.

fons'kh fuos'k ds xq.k&nks"kksa dh foospuk dhft, rFkk Hkkjr ljdkj dh uohure izR;{k fons'kh fuos'k uhfr ij izdk'k Mkfy, A

9. Examine the present industrial policy of the Government of India. Hkkjr ljdkj dh orZeku vkS|ksfxd uhfr dk ijh{k.k dhft, A

10. Describe the constituent parts of business environment. What is the importance of congenial environment for business ?

O;kolkf;d i;kZoj.k ds la?kVd vaxksa dk o.kZu dhft, A vuqdwy i;kZoj.k dk O;olk; ds fy, D;k egÙo gS \


PART–I, PAPER–IV (Statistical Analysis and Data Processing)


Answer any Five Questions. All questions carry equal marks. Calculator is allowed. fdUgha ik¡p iz'uksa ds mÙkj nhft, A lHkh iz'uksa ds vad leku gSa A dSydqysVj dk mi;ksx fd;k tk ldrk gS A

1. Explain the mean of statistics and give light on importance of statistics. lkaf[;dh 'kCn ds vFkks± dh foospuk dhft, rFkk bldh mi;ksfxrk ij izdk'k Mkfy, A

2. How many types of data ? Explain all types of data with example. vk¡dM+ksa ds fdrus izdkj gSa \ lHkh izdkjksa ds vk¡dM+ks dks mnkgj.k ds lkFk o.kZu dhft, A

3. Draw a Histogram from the following data. fuEufyf[kr rF;ksa ds vk/kkj ij vk;kr fp= cuk,¡ A

CI 10–20 20–30 30–40 40–50 50–60 60–70 70–80 80–90 freq 2 4 10 18 8 4 3 1

4. Find the median from the following data. fuEufyf[kr lkj.kh ds vk/kkj ij e/;dk Kkr dhft, A

CI 0–5 5–10 10–15 15–20 20–25 25–30 30–35 35–40 freq 3 2 6 8 5 11 4 1

5. Define the central tendency and explain its measurements. dsUæh; izo`fÙk dks ifjHkkf"kr dhft, rFkk blds ekiksa dk o.kZu dhft, A

6. Define the moments and also explain its measurement methods. ifj?kkr dks ifjHkkf"kr dhft, rFkk budh x.kuk fof/k dks le>kb, A

7. Define correlation and explain its importance in statistical analysis. lglEcU/k dks ifjHkkf"kr dhft, rFkk lkaf[;dh fo'ys"k.k esa bldh egÙkk dk mYys[k dhft, A

8. Find correlation coefficient with the help of Karl Pearson method from the following data. fuEufyf[kr vk¡dM+ksa }kjk dkyZ fi;jlu dk lglEcU/k xq.kkad Kkr dhft, A

Marks in Math 30 40 35 45 50 45 30 35 Marks in Stat 32 42 37 47 48 46 42 38

9. Explain the rule of addition of probability and rule of multiplication of probability. izkf;drk ds ;ksx ,oa xq.ku fu;eksa dks le>kb, A

10. What is aim of random sampling and explain the method of randam sampling. ;kn`fpNd izfrp;u ds mís'; ,oa bldh fof/k;ksa dk o.kZu dhft, A


PART–I, PAPER–IV (Statistical Analysis and Data Processing)


Answer any Five Questions. All questions carry equal marks. Calculator is allowed. fdUgha ik¡p iz'uksa ds mÙkj nhft, A lHkh iz'uksa ds vad leku gSa A dSydqysVj dk mi;ksx fd;k tk ldrk gS A

1. Explain the scope and importance of statistics. lkaf[;dh ds dk;ks± ,oa egÙo dks Li"V dhft, A

2. Explain Resources for collecting data with examples. vk¡dM+ksa ds laxzg.k ds dkj.kksa dks mnkgj.k ds lkFk le>kb, A

3. Draw a ogive from the following data "Less than type" and "More than type". Also draw both ogive at a time.

fuEufyf[kr fn;s gq;s vk¡dM+ks ds vk/kkj ij ^ ls de** rFkk ^ ls vf/kd** rksj.k cukb, A nksuksa rksj.kksa dks ,d lkFk Hkh cukb, A

CI 0–10 10–20 20–30 30–40 40–50 50–60 60–70 70–80 80–90 90–100 f 2 3 8 10 20 45 30 15 12 4

4. Find the arithmetic mean from the following data. fuEufyf[kr vk¡dM+ksa ls lekUrj ek/; Kkr dhft, A

CI 0–10 10–20 20–30 30–40 40–50 50–60 60–70 70–80 80–90 90–100 f 2 3 8 10 25 45 35 25 18 3

5. Two cards are selected from well shuffled pack of 52 cards. What is probability that one card is a king and other is queen ?

,d rk'k dh xM~Mh esa 52 esa ls 2 iÙkk ;kn`fPNd :i ls pquk tkrk gS A muesa ls ,d iÙks ckn'kkg rFkk nwljk csxe gks] bldh izkf;drk Kkr dhft, \

6. Find standard deviation and coefficient of standard deviation from the following data. fuEufyf[kr vko`fÙk caVu ds fy, izeki fopyu rFkk blds xq.kkad Kkr dhft, A

CI 25–30 30–35 35–40 40–45 45–50 50–55 f 70 51 47 31 29 22

7. Define the kurtosis of frequency distribution and also explain its measurements. ,d vkofÙk forj.k ds i`Fkq'kh"kZRo ls vki D;k le>rs gSa \ bldh eki dh fof/k dk o.kZu dhft, A

8. Find the spearman's rank correlation coefficient from the following data. fuEufyf[kr vk¡dM+ksa }kjk fLi;jeSu dk dksfV lglEcU/k xq.kkad Kkr dhft, A

X 30 40 35 45 50 45 40 35 Y 32 42 37 47 50 48 42 38

9. Define the binomial and Poisson Distribution also find its mean and variance. f}in ,oa IokWlu forj.k dks ifjHkkf"kr dhft, lkFk gh lkFk blds mean vkSj variance Kkr

dhft, A

10. fuEufyf[kr inksa dks foLrkj ls mnkgj.k ds lkFk le>kb, %& (a) Population ¼lef"V½ (b) Sample ¼izfrn'kZ½ (c) Population Size ¼lef"V vkeki½


PART–I, PAPER–V (Accounting for Managerial Decisions)


Answer any Five Questions. All questions carry equal marks. Simple Calculator is allowed.

fdUgha ik¡p iz'uksa ds mÙkj nhft, A lHkh iz'uksa ds vad leku gSa A lk/kkj.k dSydqysVj dh vuqefr gS A

1. Calculate the following ratios with the help of imaginary figures. dkYifud vadksa dh lgk;rk ls fuEufyf[kr vuqikrksa dh x.kuk dhft, A (a) Current Ratio ¼pkyw vuqikr½ (b) Quick Ratio ¼'kh?kz rjy vuqikr½ (c) Inventory Turnover Ratio ¼LVkWd vkoÙkZ vuqikr½ (d) Debtors Turnover Ratio ¼nsunkj vkoÙkZ vuqikr½ (e) Debt-Equity Ratio ¼_.k&lerk vuqikr½ (f) Proprietory Funds Ratio ¼LokfeRo dks"k vuqikr½ (g) Operating Ratio ¼lapkyu vuqikr½ (h) Net Profit Ratio ¼'kq) ykHk vuqikr½

2. What is meant by fund from operations ? Give a short description of Sources and Application of funds.

lapkyu ls dks"k dk D;k vFkZ gS \ dks"kksa ds lzksrksa vkSj iz;ksxks a dk laf{kIr fooj.k izLrqr dhft, A

3. What do you mean by cash flow statement ? Explain its objectives and importance. Give a specimen of cash flow statement.

jksdM+ izokg fooj.k ls vki D;k le>rs gSa \ blds mís';ksa ,oa egÙo dh O;k[;k dhft, A jksdM+ izokg fooj.k dk ,d uewuk izLrqr dhft, A

4. From the following Balance Sheets of A Ltd. Make out :– A fyŒ ds fuEufyf[kr fpV~Bksa ls rS;kj dhft, %& (a) Statement of changes in the working capital ¼dk;Z'khy iw¡th esa ifjorZu dk fooj.k½ (b) Fund Flow Statement ¼dks"k izokg fooj.k½

Liabilities 31.03.2010 31.03.2011 Assets 31.03.2010 31.03.2011 Equity Share Capital 6,00,000 8,00,000 Land & Building 1,80,000 2,20,000 Profit & Loss A/c 1,00,000 1,60,000 Plant & Machinery 5,00,000 8,00,000 General Reserve 50,000 70,000 Stock 1,00,000 85,000 Provision for Taxation 50,000 40,000 Bills Receivable 50,000 30,000 Sundry Creditors 1,10,000 1,30,000 Debtors 1,50,000 1,60,000 Bills Payable 80,000 90,000 Cash in hand 20,000 20,000 Outstanding Rent 10,000 25,000 10,00,000 13,15,000 10,00,000 13,15,000

Additional Informations ¼vfrfjDr lwpuk,¡½ %& (a) Depreciation on plant & machinery in 2011 was Rs. 50,000. ¼o"kZ 2011 esa ;a= ,oa e'khu ij 50]000 #Œ dk gzkl Fkk A½ (b) A piece of machinery costing Rs. 12,000 was sold for Rs. 8,000 during 2011 (a depreciation

of Rs. 7,000 had been provided on it). ¼12]000 #Œ ykxr dh ,d e'khu dks 2011 esa 8]000 #Œ esa csp fn;k x;k A bl e'khu ij 7]000 #Œ

ds gzkl dk izko/kku fd;k x;k Fkk A½ (c) An interim dividend of Rs. 6,000 was paid during the year. ¼o"kZ ds nkSj ku 6]000 #Œ ds varfje ykHkka'k dk Hkqxrku fd;k x;k Fkk A½ (d) Income Tax paid during 2011 Rs. 45,000. ¼o"kZ 2011 ds nkSjku 45]000 #Œ vk;dj dk Hkqxrku fd;k x;k A½

5. Define managerial accounting and describe its nature and scope. izcU/kdh; ys[kkadu dks ifjHkkf"kr dhft, rFkk bldh izÑfr ,oa {ks= dk o.kZu dhft, A

6. What do you understand by budgetary control ? Explain its objectives and benefits. ctVjh fu;a=.k ls vki D;k le>rs gSa \ blds mís';ksa ,oa ykHkksa dh O;k[;k dhft, A

7. Describe the functions of a management accountant. ,d izcU/k ys[kkiky ds dk;ks± dk o.kZu dhft, A

P.T.O. ¼ÑŒi`ŒmŒ ½

8. Prepare a Cash Flow Statement on the basis of the informations given in the Balance Sheets of P.S. Ltd. P.S. fyŒ ds vkÆFkd fpV~Bksa es a nh x;h lwpukvksa ds vk/kkj ij jksdM+ izokg fooj.k rS;kj dhft, A

Liabilities 2010 Rs.

2011 Rs.

Assets 2010 Rs.

2011 Rs.

Share Capital 2,00,000 2,50,000 Goodwill 10,000 2,000 12% Debentures 1,00,000 80,000 Land & Building 2,00,000 2,80,000 General Reserve 50,000 70,000 Machinery 1,00,000 1,30,000 Creditors 40,000 60,000 Debtors 40,000 60,000 Bills Payable 20,000 1,00,000 Stock 70,000 90,000 Outstanding Expenses 25,000 20,000 Cash 15,000 18,000 4,35,000 5,80,000 4,35,000 5,80,000

Show cash from operating activities, investing activities and financing activities and net increase or decrease in Cash. lapkyu fØ;kvksa] fuos'k fØ;kvksa ,oa foÙkh;u fØ;kvksa ls jksdM+ rFkk jksdM+ esa 'kq) o`f) vFkok deh iznÆ'kr dhft, A

9. The following informations are given ¼fuEufyf[kr lwpuk,¡ nh gqbZ gSa½ :— Sales ¼foØ;½ Rs. 2,00,000 Variable Cost ¼ifjorZu'khy ykxr½ Rs. 1,20,000

Fixed Cost ¼fLFkj ykxr½ Rs. 30,000

Calculate ¼x.kuk dhft,½ %& (a) Break-even point ¼le&foPNsn fcUnq½ (b) New Break-even point if selling price is reduced by 10% ¼u;k le&foPNsn fcUnq ;fn foØ;ewY;

dks 10% ls de dj fn;k tkrk gS A½ (c) New Break-even point if variable cost increases by 10% ¼u;k le&foPNsn fcUnq ;fn

ifjorZu'khy ykxr esa 10% dh o`f) gks tkrh gS A½ (d) New Break-even point if fixed cost increases by 10% ¼u;k le&foPNsn fcUnq ;fn fLFkj ykxr esa

10% dh of) gks tkrh gS A½

10. Write notes on any two of the following :— fuEukafdr esa ls fdUgha nks ij fVIi.kh fyf[k, %& (a) Financial Statements ¼foÙkh; fooj.k½ (b) Break-even analysis ¼le&foPNsn fo'ys"k.k½ (c) Standard Costing ¼izeki ykxr ys[kkadu½

ukyUnk [kqyk fo’ofo|ky; ds M.Com., Part-I ds lHkh fo|kfFkZ;ksa dks lwfpr fd;k tkrk gS fd fnukad 25-04-2015 ,oa 27-04-2015 dh ijh{kk,¡ tks HkwdEi ds dkj.k LFkfxr dj nh x;h Fkh] vc fnukad 08-05-2015 ,oa 09-05-2015 dks vius iwoZ fu/kkZfjr le; ,oa LFkku ij vk;ksftr gksaxh A ifjoÆrr foLrr ijh{kk dk dk;ZØe uhps fn;k tk jgk gS] vr% fo|kFkhZx.k uhps fn;s tk jgs ijh{kk dk;ZØe ds vuqlkj gha ijh{kk esa lfEefyr gksus gsrq ijh{kk LFky ij mifLFkr gksosa A

Revised Examination Programme, 2015

M.Com., Part-I (For Enrollment No. : 140140001 to 140140950 & All Old Students)


21.04.2015 Paper-I 12.00 Noon to 3.00 PM Nalanda Open University, Patna 23.04.2015 Paper-II 12.00 Noon to 3.00 PM Nalanda Open University, Patna

29.04.2015 Paper-V 12.00 Noon to 3.00 PM Nalanda Open University, Patna 01.05.2015 Paper-VI 12.00 Noon to 3.00 PM Nalanda Open University, Patna

05.05.2015 Paper-VII 12.00 Noon to 3.00 PM Nalanda Open University, Patna 07.05.2015 Paper-VIII 12.00 Noon to 3.00 PM Nalanda Open University, Patna

08.05.2015 Paper-III 12.00 Noon to 3.00 PM Nalanda Open University, Patna 09.05.2015 Paper-IV 12.00 Noon to 3.00 PM Nalanda Open University, Patna


PART–I, PAPER–V (Accounting for Managerial Decisions)


Answer any Five Questions. All questions carry equal marks. Simple Calculator is allowed.

fdUgha ik¡p iz'uksa ds mÙkj nhft, A lHkh iz'uksa ds vad leku gSa A lk/kkj.k dSydqysVj dh vuqefr gS A

1. Define managerial accounting describe its characteristics. izcU/kdh; ys[kkadu dks ifjHkkf"kr dhft, rFkk bldh fo'ks"krkvksa dk o.kZu dhft, A

2. What do you mean by Break-even analysis ? Throw light on its application and importance. le&foPNsn fo'ys"k.k ls vkidk D;k rkRi;Z gS \ blds iz;ksx ,oa egÙo ij izdk'k Mkfy, A

3. What is ratio analysis ? Explain its utility and limitations. vuqikr fo'ys"k.k D;k gS \ bldh mi;ksfxrk ,oa lhekvksa dh O;k[;k dhft, A

4. What do you mean by cash flow statement ? What are its objects ? How does it differ from fund

flow statement. jksdM+ izokg fooj.k ls vki D;k le>rs gSa \ blds D;k mís'; gSa \ dks"k izokg fooj.k ls ;g fdl izdkj

fHkUu gS \

5. What is budgetary control ? Explain its importance and limitations. ctVjh fu;a=.k D;k gS \ blds egÙo ,oa lhekvksa dh O;k[;k dhft, A

6. What do you mean by financial statements ? Discuss its objectives. foÙkh; fooj.kksa ls vkidk D;k rkRi;Z gS \ buds mís';ksa dh foospuk dhft, A

7. From the following Balance Sheet of Moon Ltd. as on 31st December, 2009. You are required to

calculate :— 31 fnlEcj] 2009 dks ewy fyŒ ds fuEu fpV~Bs ls vkidks x.kuk djuh gS %& (a) Liquidity Ratio ¼rjyrk vuqikr½ (b) Solvency Ratio ¼'kks/ku&{kerk vuqikr½ (c) Debt-equity Ratio ¼_.k&lerk vuqikr½ (d) Capital Employed ¼fofu;ksftr iw¡th dh jkf'k½

Liabilities Amount Assets Amount

Share Capital 10,00,000 Fixed Assets 9,00,000 Long-term Debt 5,00,000 Current Assets 8,00,000 Current Liabilities 2,00,000 17,00,000 17,00,000

8. Following are the Balance Sheets of X Ltd. as on the 31st December, 2008 and 2009 :— 31 fnlEcj] 2008 ,oa 2009 dks X fyŒ ds fpV~Bs fuEuor~ gSa %&

Capital &

Liabilities 2008

Rs. 2009

Rs. Assets

2008 Rs.

2009 Rs.

Share Capital 61,000 74,000 Plant 38,000 43,000

Reserves 13,000 15,500 Building 50,950 48,000

P & L a/c 8,600 8,800 Stock 25,500 18,800 Creditors 28,000 24,000 Debtors 22,000 16,200

Bank Loan 18,000 — Cash 150 180

Provision for Tax 8,000 8,500 Bank — 2,100

Goodwill — 2,520

1,36,600 1,30,800 1,36,600 1,30,800

Taking into account the following additional information, prepare Fund Flow Statement :—

fuEu vfrfjDr lwpukvksa dks /;ku esa j[krs gq, Q.M&cgko fooj.k rS;kj dhft, %& (i) Dividend paid was Rs. 6,000 ¼pqdrk ykHkka'k 6]000 #Œ Fkk½ (ii) Provision of Rs. 9,000 for tax was made during the year ¼o"kZ ds nkSjku 9]000 #Œ dj ds fy,

izko/kku fd;k x;k½ (iii) Rs. 3,600 was written-off as depreciation on plant ¼IykUV ij 3]600 #Œ gzkl dkVk x;k½

P.T.O. ¼ÑŒi`ŒmŒ ½

9. Following are the Balance Sheets of Bhim Ltd. as on the 31st December, 2008 and 2009 :— 31 fnlEcj] 2008 ,oa 2009 dks Hkhe fyŒ ds fpV~Bs fuEuor~ gSa %&

Capital & Liabilities

2008 Rs.

2009 Rs.

Assets 2008 Rs.

2009 Rs.

Share Capital 1,00,000 1,10,000 Cash 20,000 15,000 Debentures 50,000 25,000 Debtors 30,000 35,000 Reserve for Bad Debts 1,000 1,500 Stock 40,000 45,000 Trade Creditors 10,000 10,500 Land 80,000 62,000 P & L a/c 10,500 11,000 Goodwill 1,500 1,000

1,71,500 1,58,000 1,71,500 1,58,000

Additional information ¼vfrfjDr lwpuk,¡½ :—

(a) Rs. 500 was paid as dividend ¼ykHkka'k ds :i esa 500 #Œ pqdrk fd;k x;k½ (b) Land was sold for Rs. 18,000 ¼Hkwfe dks 18]000 #Œ esa cspk x;k½

(c) Debentures were paid off Rs. 25,000 ¼25]000 #Œ ds _.ki=ksa dk Hkqxrku fd;k x;k½ (d) Goodwill worth Rs. 500 was written-off ¼[;kfr ds 500 #Œ vifyf[kr fd;s x;s½

Prepare Cash Flow Statement from the above data. mDr leadks a ls jksdM+ cgko fooj.k rS;kj dhft, A

10. (a) Singer Machines Ltd. has a capacity to manufacture 500 machines per annum. The variable

cost of each machine is Rs. 400 and the Selling Price is Rs. 500 per machine. Fixed overheads are Rs. 24,000 per annum. Calculate Output Break-even Point and sales Break-even Point.

Çlxj e'khu dh {kerk izfr o"kZ 500 e'khu fuÆer djus dh gS A izR;sd e'khu dh ifjorZu'khy ykxr 400 #Œ gS vkSj foØ; ewY; 500 #Œ izfr e'khu gS A LFkk;h vifjO;; 24]000 #Œ okÆ"kd gS A mRiknu lhek&Lrj fcUnq vkSj foØ; lhek&Lrj fcUnq dh x.kuk dhft, A

(b) From the data given below, calculate B.E.P. in Rs. :—

fuEu leadksa ls mRiknu lhek&Lrj fcUnq #i;s esa Kkr dhft, %& Fixed Costs Rs. 2,40,000 Sales Rs. 10,000 Units @ Rs. 10 per unit Variable Costs Rs. 40,000


Revised Examination Programme, 2015

M.Com., Part-I (for Enrollment No. : 140140951 to 140141988)

Date Papers Time Examination Centre 21.04.2015 Paper-I 3.30 PM to 6.30 PM Nalanda Open University, Patna

23.04.2015 Paper-II 3.30 PM to 6.30 PM Nalanda Open University, Patna 29.04.2015 Paper-V 3.30 PM to 6.30 PM Nalanda Open University, Patna

01.05.2015 Paper-VI 3.30 PM to 6.30 PM Nalanda Open University, Patna 05.05.2015 Paper-VII 3.30 PM to 6.30 PM Nalanda Open University, Patna

07.05.2015 Paper-VIII 3.30 PM to 6.30 PM Nalanda Open University, Patna 08.05.2015 Paper-III 3.30 PM to 6.30 PM Nalanda Open University, Patna

09.05.2015 Paper-IV 3.30 PM to 6.30 PM Nalanda Open University, Patna


PART–I, PAPER–VI (Financial Management) Annual Examination, 2015


1. What is financial management ? Discuss its nature and scope. foÙkh; izcU/k D;k gS \ bldh izÑfr ,oa {ks= dh foospuk dhft, A

2. What is meant by financial leverage ? How is it calculated ? What are its effects ? foÙkh; yhojst dk D;k vFkZ gS \ bldh x.kuk fdl izdkj dh tkrh gS \ blds D;k izHkko gksrs gSa \

3. What do you understand by reasonable working cash balance ? How is it determined ? leqfpr dk;Z'khy jksdM+ 'ks"k ls vki D;k le>rs gSa \ ;g fdl izdkj fu/kkZfjr fd;k tkrk gS \

4. Examine the positive and negative aspects of the objective of maximum profit. vf/kdre ykHk ds mís'; ds ldkjkRed ,oa udkjkRed igyqvksa dk ijh{k.k dhft, A

5. What is business finance ? What are its sources ? Throw light on the importance of business finance.

O;kolkf;d foÙk D;k gS \ blds dkSu&dkSu ls lzksr gSa \ O;kolkf;d foÙk ds egÙo ij izdk'k Mkfy, A

6. What do you understand by over-capitalization and under-capitalization ? Describe their relative effects.

vfr&iwathdj.k ,oa vYi&iwathdj.k ls vki D;k le>rs gSa \ buds lkisf{kd izHkkoksa dk o.kZu dhft, A

7. Explain various ways of ensuring efficiency in cash disbursement and collection. What is the importance of cash cycle ?

jksdM+ Hkqxrku ,oa olwyh esa dq'kyrk ykus gsrq fofHkUu rjhdksa dh O;k[;k dhft, A jksdM+ pØ dk D;k egÙo gS \

8. What is meant by financial control ? Discuss its organization and importance. foÙkh; fu;a=.k dk D;k vFkZ gS \ blds laxBu ,oa egÙo dh foospuk dhft, A

9. What is meant by dividend ? Explain different forms of dividend. ykHkka'k dk D;k vFkZ gS \ ykHkka'k ds fofHkUu izk:iksa dh O;k[;k dhft, A

10. Write notes on any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ij fVIif.k;k¡ fyf[k, %& (a) Credit Analysis ¼lk[k fo'ys"k.k½ (b) Capital Budgeting ¼iw¡th ctÇVx½ (c) Project Evaluation ¼ifj;kstuk ewY;kadu½


PART–I, PAPER–VI (Financial Management) Annual Examination, 2015


1. What do you know about financial management ? Explain its characteristics. foÙkh; izcU/k ds ckjs esa vki D;k tkurs gSa \ bldh fo’ks"krk,¡ crkb;s A

2. What is Capital Structure ? Describe the factors affecting structure of capital. iwath lajpuk D;k gS \ iwath dh lajpuk dks izHkkfor djus okys dkjdksa dk o.kZu dhft, A

3. What is meant by financial control ? Explain its need and importance. foÙkh; fu;a=.k dk D;k vFkZ gS \ bldh vko’;drk ,oa egÙo dh O;k[;k dhft, A

4. Compare and contrast ‘internal rate of return’ and net present value, methods of project evaluation.

ifj;kstuk ewY;kadu ds fy, vkarfjd izR;; nj vkSj 'kq) orZeku ewY; fof/k;ksa dh rqyuk dhft, A

5. What is Financial Planning ? Discuss its objects and advantages. foÙkh; fu;kstu D;k gS \ blds mís’;ksa ,oa ykHkksa dk foospu dhft, A

6. Write notes on any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ij fVIif.k;k¡ fyf[k, %& (a) Capital Budgeting ¼iwath ctfVax½ (b) Working Cash Balance ¼dk;Z’khy jksdM+ 'ks"k½ (c) Leverage ¼yhojst½

7. Describe long-term sources of finance. foÙk ds nh/kZdkyhu lzksrksa dk o.kZu dhft, A

8. What is working capital ? Describe its sources. dk;Z’khy iwath D;k gS \ blds lzksrksa dk o.kZu dhft, A

9. Discuss different forms of reorganization of corporate business. dEiuh O;oLkk; ds iquxZBu ds fofHkUu Lo:iksa dh foospuk dhft, A

10. What is meant by Credit analysis ? Explain its various aspects. lk[k fo’ys"k.k dk D;k vFkZ gS \ blds fofHkUu igyqvksa dh O;k[;k dhft, A


PART–I, PAPER–VII (Marketing Management)



1. Discuss the nature and scope of marketing. foi.ku dh izÑfr ,oa {ks= dh foospuk dhft, A

2. What is meant by marketing plan ? Explain its essential elements and objectives. foi.ku fu;kstu dk D;k vFkZ gS \ blds vko';d rÙoksa ,oa mís';ksa dh O;k[;k dhft, A

3. What is market segmentation ? Explain its various types. cktkj foHkfDrdj.k D;k gS \ blds fofHkUu izdkjksa dh O;k[;k dhft, A

4. Describe the methods of pricing. ewY; fu/kkZj.k dh fof/k;ksa dk o.kZu dhft, A

5. What do you mean by consumer behaviour ? Describe the factors affecting behaviour of consumers.

miHkksDrk cktkj ls vkidk D;k rkRi;Z gS \ miHkksDrk cktkj dks izHkkfor djus okys dkjdksa dk o.kZu dhft, A

6. What is meant by advertisement ? Describe various modes of advertising. foKkiu dk D;k vFkZ gS \ foKkiu ds fofHkUu ek/;eksa dk o.kZu dhft, A

7. What do you mean by product life-cycle ? What points should be taken into consideration before launching a new product in the market ?

mRikn thou&pØ ls vki D;k le>rs gSa \ fdlh u;s mRikn dks cktkj esa mrkjus ls igys fdu&fdu fcUnqvksa ij fopkj djuk pkfg, \

8. What are the differences between the features of domestic marketing and international marketing ?

?kjsyw foi.ku vkSj vUrZjk"Vªh; foi.ku dh fo'ks"krkvksa esa D;k vUrj gS \

9. Explain the distribution channels and their functions. forj.k ekxks± vkSj muds dk;ks± dh O;k[;k dhft, A

10. Draw distinction between any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ds chp vUrj dhft, %& (a) Publicity and Advertisement ¼izpkj vkSj foKkiu½ (b) Marketing Mix and Product Mix ¼foi.ku feJ.k ,oa mRikn feJ.k½ (c) Product Diversification and Product Differentiation ¼mRikn fofo/krk vkSj mRikn foHksnhdj.k½


PART–I, PAPER–VII (Marketing Management)



1. Explain t he nature and scope of Marketing Management. foi.ku izcU/k dh izÑfr ,oa {ks= dh O;k[;k dhft, A

2. Describe the process of a successful and effective marketing plan. ,d lQy ,oa izHkkoiw.kZ foi.ku fu;kstu dh izfØ;k dk o.kZu dhft, A

3. Discuss the importance of consumer behaviour in marketing programmes. foi.ku dk;ZØeksa esa miHkksDrk O;ogkj ds egÙo dh foospuk dhft, A

4. What is product diversification ? For what reasons it becomes necessary ? Explain. mRikn fofo/krk D;k gS \ ;g fdu dkj.kksa ls vko';d gks tkrk gS \ O;k[;k dhft, A

5. Throw light on the role of publicity in marketing of products. mRiknksa ds foi.ku esa izpkj dh Hkwfedk ij izdk'k Mkfy, A

6. What do you mean by 'Trade Mark' and 'Brand' ? Expalin their importance with examples. VªsM ekdZ vkSj czkaM ls vki D;k le>rs gSa \ mnkgj.kksa ds lkFk buds egÙo dh O;k[;k dhft, A

7. What is market segmentation ? Describe different types of market segmentation. cktkj foHkfDrdj.k D;k gS \ fofHkUu izdkj ds cktkj foHkfDrdj.k dk o.kZu dhft, A

8. Describe the objectives of price determination. ewY; fu/kkZj.k ds mís';ksa dk o.kZu dhft, A

9. What is marketing mix ? What are its objectives ? foi.ku feJ.k D;k gS \ blds D;k mís'; gSa \

10. What is buying decision ? Explain its effects on marketing system. Ø;&fu.kZ; D;k gS \ foi.ku iz.kkyh ij blds izHkkoksa dh O;k[;k dhft, A


PART–I, PAPER–VIII (Human Resource Management)



1. What is meant by human resource planning ? Describe its essential elements. ekuo lalk/ku fu;kstu dk D;k vFkZ gS \ blds vko';d rÙoksa dk o.kZu dhft, A

2. Throw light on the importance of training. What are the methods of imparting training ? Describe.

izf'k{k.k ds egÙo ij izdk'k Mkfy, A izf'k{k.k nsus dh dkSu&dkSu lh fof/k;k¡ gSa \ o.kZu dhft, A

3. Explain different aspects of industrial relations. vkS|ksfxd lEcU/k ds fofHkUu igyqvksa dh O;k[;k dhft, A

4. Throw light on the importance of morale. What measures can be taken to keep the morale of employees high ?

eukscy ds egÙo ij izdk'k Mkfy, A deZpkfj;ksa ds eukscy dks Å¡pk j[kus ds fy, D;k mik; fd;s tk ldrs gSa \

5. What is compensation ? Explain different kinds of compensation. {kfriwÆÙk D;k gS \ fofHkUu izdkj dh {kfriwÆÙk dh O;k[;k dhft, A

6. What are the causes of industrial disputes ? Why there has been reduction in industrial disputes in recent years ?

vkS|ksfxd fooknksa ds D;k dkj.k gSa \ gky ds o"kks± esa vkS|ksfxd fooknksa esa deh D;ksa vk;h gS \

7. What is meant by recruitment ? Describe the process of recruitment. HkÙkhZ dk D;k vFkZ gS \ HkÙkhZ dh izfØ;k dk o.kZu dhft, A

8. Define human resource management and describe its functions. ekuo lalk/ku izcU/k dks ifjHkkf"kr dhft, rFkk blds dk;ks± dk o.kZu dhft, A

9. What is meant by performance appraisal ? Throw light on the methods of appraisal of performance.

dk;Z&fu"iknu ewY;kadu dk D;k vFkZ gS \ fu"iknu ds ewY;kadu dh fof/k;ksa ij izdk'k Mkfy, A

10. Explain the positive and negative effects of workmen's participation in management. izcU/k esa dkexkjksa dh lgHkkfxrk ds ldkjkRed ,oa udkjkRed izHkkoksa dh O;k[;k dhft, A


Revised Examination Programme, 2015 M.Com., Part-I

(For Enrollment No. : 140140001 to 140140950 & All Old Students)


21.04.2015 Paper-I 12.00 Noon to 3.00 PM Nalanda Open University, Patna

23.04.2015 Paper-II 12.00 Noon to 3.00 PM Nalanda Open University, Patna

29.04.2015 Paper-V 12.00 Noon to 3.00 PM Nalanda Open University, Patna

01.05.2015 Paper-VI 12.00 Noon to 3.00 PM Nalanda Open University, Patna

05.05.2015 Paper-VII 12.00 Noon to 3.00 PM Nalanda Open University, Patna

07.05.2015 Paper-VIII 12.00 Noon to 3.00 PM Nalanda Open University, Patna 08.05.2015 Paper-III 12.00 Noon to 3.00 PM Nalanda Open University, Patna

09.05.2015 Paper-IV 12.00 Noon to 3.00 PM Nalanda Open University, Patna


PART–I, PAPER–VIII (Human Resource Management)



1. Define human resource management and describe its characteristics. ekuo lalk/ku izcU/k dks ifjHkkf"kr dhft, rFkk bldh fo'ks"krkvksa dk o.kZu dhft, A

2. Write an essay on the evolution and development of human resource management. ekuo lalk/ku izcU/k ds izknqHkkZo ,oa fodkl ij ,d fucU/k fyf[k, A

3. What is meant by interview ? What are its types ? Explain the objectives of interview. lk{kkRdkj dk D;k vFkZ gS \ ;g fdrus izdkj dk gksrk gS \ lk{kkRdkj ds mís';ksa dh O;k[;k dhft, A

4. What is training ? What are its objectives ? Describe the advantages of training. izf'k{k.k D;k gS \ blds D;k mís'; gSa \ izf'k{k.k ds ykHkksa dk o.kZu dhft, A

5. What do you mean by industrial relations ? on what factors does the cordial industrial relation depend ?

vkS|ksfxd lEcU/k ls vkidk D;k vfHkizk; gS \ ln~Hkkoukiw.kZ vkS|ksfxd lEcU/k fdu dkjdksa ij fuHkZj djrk gS \

6. Describe different levels and forms of workmen's participation in management. izcU/k esa Jfedksa dh Hkkxhnkjh ds fofHkUu Lrjksa ,oa Lo:iksa dk o.kZu dhft, A

7. What is morale ? Why it is necessary to keep the morale of subordinate employees high ? Explain.

eukscy D;k gS \ v/khuLFk deZpkfj;ksa ds eukscy dks Å¡pk j[kuk D;ksa vko';d gS \ O;k[;k dhft, A

8. What is compensation ? Describe the principles of compensation. {kfriwÆÙk D;k gS \ {kfriwÆÙk ds fl)kUrksa dk o.kZu dhft, A

9. Describe the process of selection. What points should be taken into consideration while making selection of employees ?

p;u dh izfØ;k dk o.kZu dhft, A deZpkfj;ksa ds p;u ds le; fdu&fdu fcUnqvksa ij fopkj djuk pkfg, \

10. Write a short essay on the trade union movement in India. Hkkjr esa Je la?k vkUnksyu ij ,d laf{kIr fucU/k fyf[k, A


Revised Examination Programme, 2015 M.Com., Part-I

(for Enrollment No. : 140140951 to 140141988) Date Papers Time Examination Centre

21.04.2015 Paper-I 3.30 PM to 6.30 PM Nalanda Open University, Patna

23.04.2015 Paper-II 3.30 PM to 6.30 PM Nalanda Open University, Patna

29.04.2015 Paper-V 3.30 PM to 6.30 PM Nalanda Open University, Patna

01.05.2015 Paper-VI 3.30 PM to 6.30 PM Nalanda Open University, Patna

05.05.2015 Paper-VII 3.30 PM to 6.30 PM Nalanda Open University, Patna

07.05.2015 Paper-VIII 3.30 PM to 6.30 PM Nalanda Open University, Patna 08.05.2015 Paper-III 3.30 PM to 6.30 PM Nalanda Open University, Patna

09.05.2015 Paper-IV 3.30 PM to 6.30 PM Nalanda Open University, Patna

N AL A N DA O PE N U NI V ER S I T Y Master of Commerce (M.Com.)

PART–II, PAPER–IX (Corporate Legal Framework)



1. ‘Company is an artificial person created by Law.’ Discuss. ^daiuh fo/kku }kjk fufeZr ,d Ñf=e O;fDr gS A* foospuk dhft, A

2. What is Dividend Policy ? Describe the factors affecting dividend policy. ykHkka’k uhfr D;k gS \ ykHkka’k uhfr dks izHkkfor djus okys dkjdksa dk o.kZu dhft, A

3. Describe the formation and functions of board of directors of a company. daiuh ds lapkyd eaMy ds xBu ,oa dk;ksZa dk o.kZu dhft, A

4. What do you understand by ‘Annual General Meeting’ ? What decisions are taken by the company in this meeting ?

okf"kZd lkekU; lHkk ls vki D;k le>rs gSa \ bl lHkk esa dEiuh }kjk dkSu&dkSu ls fu.kZ; fy;s tkrs gSa \

5. Who is a Company Secretary ? How he is appointed ? Explain the functions of company secretary. dEiuh lfpo dkSu gS \ mldh fu;qfDr fdl izdkj gksrh gS \ dEiuh lfpo ds dk;ksZa dh O;k[;k dhft, A

6. What is memorandum of association ? How does it differ from articles of association ? ik"kZn lhek fu;e D;k gS \ vUrfuZ;e ls ;g fdl izdkj fHkUu gS \

7. What is preference share ? What are its various types ? Explain. iwokZf/kdkj va’k D;k gS \ blds dkSu&dkSu ls izdkj gSa \ O;k[;k dhft, A

8. Describe the rights and duties of a company auditor. dEiuh vads{kd ds vf/kdkjksa ,oa dÙkZO;ksa dk o.kZu dhft, A

9. Explain different types of resolutions passed in the meetings of the company. Under what circumstances special resolutions become necessary ?

dEiuh dh lHkkvksa esa ikfjr fd, tkus okys fofHkUu izdkj ds izLrkoksa dh O;k[;k dhft, A fdu ifjfLFkfr;ksa esa fo’ks"k izLrko vko’;d gks tkrs gSa \

10. Write notes on any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ij fVIi.kh fyf[k, %& (a) Statutory Meeting ¼oS/kkfud lHkk½ (b) Promoters ¼izoÙkZd½ (c) Share & Debenture ¼va’k ,oa _.k&i=½

Examination Programme, 2015

M.Com., Part-II Date Papers Time Examination Centre

06.06.2015 Paper-IX 8.00 AM to 11.00 AM Nalanda Open University, Patna

08.06.2015 Paper-X 8.00 AM to 11.00 AM Nalanda Open University, Patna 10.06.2015 Paper-XI 8.00 AM to 11.00 AM Nalanda Open University, Patna

12.06.2015 Paper-XII 8.00 AM to 11.00 AM Nalanda Open University, Patna 16.06.2015 Paper-XIII 8.00 AM to 11.00 AM Nalanda Open University, Patna

18.06.2015 Paper-XIV 8.00 AM to 11.00 AM Nalanda Open University, Patna 20.06.2015 Paper-XV 8.00 AM to 11.00 AM Nalanda Open University, Patna

22.06.2015 Paper-XVI 8.00 AM to 11.00 AM Nalanda Open University, Patna

N AL A N DA O PE N U NI V ER S I T Y Master of Co mmerce (M.Com.), Part–II

PAPER–X (Corporate Tax Planning & Management)



1. What is tax-planning ? Explain different types of tax-planning. dj&fu;kstu D;k gS \ fofHkUu izdkj ds dj&fu;kstuksa dh O;k[;k dhft, A

2. What is special tax provision ? Describe tax benefits given to exporters. fo'ks"k dj izko/kku D;k gS \ fu;kZrdksa ds fy, dj&ykHkksa dk o.kZu dhft, A

3. Define dividend. How planning of tax is made in respect of dividend ? ykHkka'k dks ifjHkkf"kr dhft, A ykHkka'k ds lEcU/k esa dj dk fu;kstu fdl izdkj fd;k tkrk gS \

4. What do you mean by collection of tax ? Describe the provisions of Sec 206C in this respect. dj ds laxzg ls vki D;k le>rs gSa \ bl lEcU/k esa /kkjk 206lh ds izko/kkuksa dk o.kZu dhft, A

5. What should be the type of 'Capital Structure' for minimizing tax liability ? Describe. dj nkf;Ro dks U;wure djus ds fy, iw¡th lajpuk dSlh gksuh pkfg, \ o.kZu dhft, A

6. From income tax point of view which form of business is the best ? Discuss with examples. vk; dj dh n`f"V ls O;olk; dk dkSu&lk Lo:i loksZÙke gS \ lksnkgj.k foospuk dhft, A

7. Explain the aspects of income tax while making choice between the options of 'purchasing' or 'taking on lease' an asset for business.

O;olk; ds fy, dksbZ lEifÙk ^[kjhnus* ;k ^iV~Vk ij ysus* ds fodYiksa ds chp pquko djrs le; vk; dj igyqvksa dh O;k[;k dhft, A

8. What conditions should an assessee fulfil for claiming exemptions under Sec 10B of the Income Tax Act ?

vk; dj vf/kfu;e dh /kkjk 10ch ds vUrxZr NwV dk nkok djus ds fy, djnkrk dks dkSu&lh 'kÙks± iwjh djuh pkfg, \

9. What is the scheme of 'pay as you earn' ? Describe in this respect the main provisions of

Income Tax Act. ^tSls dekvks oSls pqdkvks* ;kstuk D;k gS \ bl lEcU/k esa vk; dj vf/kfu;e ds eq[; izko/kkuksa dk

o.kZu dhft, A

10. Write notes on any Two of the following :— fuEufyf[kr esa ls fdUgha nk s ij fVIi.kh fyf[k, %& (a) Cancellation of Deduction ¼dVkSrh dk fujLr gksuk½ (b) Deductions in respect of income from international financial services ¼vUrZjk"Vªh; foÙkh;

lsokvksa ls vk; ds lEcU/k esa dVkSfr;k¡½ (c) Tax Exemptions for Special Economic Zones ¼fo'ks"k vkÆFkd {ks=ksa ds fy, dj dh NwVsa½


PAPER–XI (Research Methodology) Annual Examination, 2015

Time: 3 Hours Full Marks: 80 Answer any Five Questions. All questions carry equal marks.

fdUgha ik¡p iz'uksa ds mÙkj nhft, A lHkh iz'uksa ds vad leku gSa A

1. Define hypothesis and throw light on its sources and importance in research. ifjdYiuk dks ifjHkkf"kr dhft, rFkk blds lzksrksa ,oa 'kks/k esa egRo ij izdk’k Mkfy, A

2. What is primary data ? Explain the merits and demerits of observation and interview as methods of primary data collection.

izkFkfed iznÙk D;k gS \ izkFkfed iznÙk laxzg.k dh fof/k;ksa ds :i esa izs{k.k ,oa lk{kkRdkj ds xq.k&nks"kksa dh O;k[;k dhft, A

3. Describe the main components of research. 'kks/k ds eq[; la?kVdksa dk o.kZu dhft, A

4. What is frequency distribution ? Describe different methods of its formation. vkofÙk forj.k D;k gS \ blds fuekZ.k dh fofHkUu fof/k;ksa dk o.kZu dhft, A

5. What do you mean by probability sampling ? Throw light on its characteristics. laHkkO;rk izfrp;u ls vki D;k le>rs gSa \ bldh fo’ks"krkvksa ij izdk’k Mkfy, A

6. What is meant by Schedule ? Explain the features of a good schedule. vuqlwph dk D;k vFkZ gS \ ,d vPNh vuqlwph dh fo’ks"krkvksa dh O;k[;k dhft, A

7. What is historical method of research ? Discuss its advantages and disadvantages. 'kks/k dh ,sfrgkfld fof/k D;k gS \ blds ykHkksa ,oa gkfu;ksa dh foospuk dhft, A

8. What points should a researcher take into consideration while formulating a project ? Explain. ifj;kstuk dk fuekZ.k djrs le; ,d 'kks/kdrkZ dks fdu fcUnqvksa ij fopkj djuk pkfg, \ O;k[;k dhft, A

9. Define mean and describe its merits and limitations as a method of data analysis. ek/; dks ifjHkkf"kr dhft, rFkk iznÙk fo’ys"k.k dh ,d fof/k ds :i esa blds xq.kksa ,oa lhekvksa dk

o.kZu dhft, A

10. Explain any Two of the following :— v/kksfyf[kr esa ls fdUgha nks dh O;k[;k dhft, %& (a) Median and Mode ¼ekf/;dk ,oa cgqyd½ (b) Questionnaire ¼iz’ukoyh½ (c) Standard Deviation ¼izeki fopyu½


PAPER–XII (Strategic Management) Annual Examination, 2015

Time: 3 Hours Full Marks: 80 Answer any Five Questions. All questions carry equal marks.

fdUgha ik¡p iz'uksa ds mÙkj nhft, A lHkh iz'uksa ds vad leku gSa A

1. Define strategic management and explain its nature and scope. O;wgjpukRed izcU/k dh ifjHkk"kk nhft, rFkk bldh izÑfr ,oa {ks= dh O;k[;k dhft, A

2. Describe the factors affecting choice of strategy. O;wgjpuk ds p;u dks izHkkfor djus okys dkjdksa dk o.kZu dhft, A

3. What do you mean by implementation of Strategy ? Throw light on its different aspects. O;wgjpuk ds fØ;kUo;u ls vki D;k le>rs gSa \ blds fofHkUu igyqvkas ij izdk’k Mkfy, A

4. What is business environment ? Describe its external components. O;kolkf;d i;kZoj.k D;k gS \ blds okg~; la?kVdksa dk o.kZu dhft, A

5. Explain the causes of failure of the strategy of merger and acquisition. How these causes can be eliminated ?

lafoy;u ,oa vf/kxzg.k dh O;wgjpuk dh foQyrk ds dkj.kksa dh O;k[;k dhft, A bu dkj.kksa dks fdl izdkj nwj fd;k tk ldrk gS \

6. What is global strategic management ? Throw light on its characteristics. oSf’od O;wgjpukRed izcU/k D;k gS \ bldh fo’ks"krkvksa ij izdk’k Mkfy, A

7. What do you understand by ‘Focus Business Strategy’ ? Explain its advantages and risks. ^Qksdl O;kolkf;d O;wgjpuk* ls vki D;k le>rs gSa \ blds ykHkksa ,oa tksf[keksa dh O;k[;k dhft, A

8. Define strategy and throw light on its different levels. O;wgjpuk dks ifjHkkf"kr dhft, rFkk blds fofHkUu Lrjksa ij izdk’k Mkfy, A

9. What is Personnel Policy ? What are its essential elements ? Explain. lsfooxhZ; uhfr D;k gS \ blds dkSu&dkSu ls vko’;d rRo gSa \ O;k[;k dhft, A

10. Explain any Two of the following :— v/kksfyf[kr esa ls fdUgha nks dh O;k[;k dhft, %& (a) Evaluation of Strategy ¼O;wgjpuk dk ewY;kadu½ (b) Strategic Decision-making ¼O;wgjpukRed fu.kZ;u½ (c) Internal Components of Business Environment ¼O;kolkf;d i;kZoj.k ds vkarfjd la?kVd½


PAPER–XIII (International Marketing Management)



1. What do you understand by International Marketing of services ? Describe its characteristics. lsokvksa ds vUrZjk"Vªh; foi.ku ls vki D;k le>rs gSa \ bldh fo'ks"krkvksa dk o.kZu dhft, A

2. What is International Distribution ? Explain various types of intermediaries in international distribution.

vUrZjk"Vªh; forj.k D;k gS \ vUrZjk"Vªh; forj.k esa fofHkUu izdkj ds e/;LFkksa dh O;k[;k dhft, A

3. Describe the factors affecting pricing. ewY; fu/kkZj.k dks izHkkfor djus okys dkjdksa dk o.kZu dhft, A

4. What do you mean by segmentation of international marketing ? What are its types ? Explain. vUrZjk"Vªh; foi.ku ds foHkfDrdj.k ls vkidk D;k vfHkizk; gS \ ;g fdrus izdkj dk gksrk gS \ O;k[;k

dhft, A

5. Throw light on the role and importance of international marketing communications. vUrZjk"Vªh; foi.ku lapkj dh Hkwfedk ,oa egÙo ij izdk'k Mkfy, A

6. Define international marketing and discuss its nature and scope. vUrZjk"Vªh; foi.ku dks ifjHkkf"kr dhft, rFkk bldh izÑfr ,oa {ks= dh foospuk dhft, A

7. What are the causes of inducement to a 'Firm' to seek entry into international market ? Mention the causes and explain them.

fdu dkj.kksa ls dksbZ QeZ vUrZjk"Vªh; cktkj esa izos'k djuk pkgrh gS \ dkj.kksa dk mYys[k dhft, vkSj mudh O;k[;k dhft, A

8. Suggest some measures for promotion of international marketing. vUrZjk"Vªh; foi.ku lao/kZu ds fy, dqN mik;ksa dk lq>ko nhft, A

9. What is meant by branding ? Describe its objectives and advantages in the context of

international marketing. czkaÇMx dk D;k vFkZ gS \ vUrZjk"Vªh; foi.ku ds lanHkZ esa blds mís';ksa ,oa ykHkksa dk o.kZu dhft, A

10. Write an essay on product-life-cycle. mRikn&thou&pØ ij ,d fucU/k fyf[k, A


PAPER–XIV (Foreign Trade Policy & Procedures)



1. Discuss the modern theory or Hecksher Ohlin theory of International Trade. vUrZjk"Vªh; O;kikj ds vk/kqfud fl)kUr vFkok gSdlj vksgfyu fl)kUr dh foospuk dhft, A

2. Describe the present foreign trade policy of India. Hkkjr dh orZeku fons'kh O;kikj uhfr dk o.kZu dhft, A

3. Describe in brief the composition and direction of India's foreign trade. Hkkjr ds fons'kh O;kikj dh lajpuk vkSj fn'kk dk la{ksi esa o.kZu dhft, A

4. What can be the causes of adverse balance of payments ? What are the remedies for setting it right ? Explain.

izfrdwy Hkqxrku larqyu ds D;k dkj.k gks ldrs gSa \ bls Bhd djus ds dkSu&dkSu ls mipkj gSa \ O;k[;k dhft, A

5. What is tariff ? Explain different types of tariff. iz'kqYd D;k gS \ fofHkUu izdkj ds iz'kqYdksa dh O;k[;k dhft, A

6. Explain the process and method of price determination of exports. fu;kZr ds ewY; fu/kkZj.k dh izfØ;k ,oaf of/k dh O;k[;k dhft, A

7. Explain the main instruments of commercial policy. okf.kfT;d uhfr ds izeq[k midj.kksa dh O;k[;k dhft, A

8. Discuss the need and subject matter of marine insurance. leqæh chek dh vko';drk vkSj fo"k;&oLrq dh foospuk dhft, A

9. Describe briefly the procedures of import. vk;kr dh izfØ;k dk la{ksi esa o.kZu dhft, A

10. Write notes on any Two of the following :— v/kksfyf[kr esa ls fdUgha nks ij fVIi.kh fyf[k, %& (a) Protectionism ¼laj{k.kokn½ (b) Exchange Control ¼fofue; fu;a=.k½ (c) Balance of Trade ¼O;kikj larqyu½


PAPER–XV (International Business Environment)



1. Explain the economic environment of international business. vUrjkZ"Vªh; O;olk; ds vkfFkZd i;kZoj.k dh O;k[;k dhft, A

2. Describe the objectives and functions of International Monetary Fund. vUrjkZ"Vªh; eqnzk dks"k ds mís’;ksa ,oa dk;ksZa dk o.kZu dhft, A

3. what do you understand by exchange rate risk ? How this risk can be managed ? Explain. fofue;&nj ds tksf[ke ls vki D;k le>rs gSa \ bl tksf[ke dk izcU/ku fdl izdkj fd;k tk ldrk gS \

O;k[;k dhft, A

4. What is meant by globalization ? Describe its advantages and disadvantages. oS’ohdj.k dk D;k vFkZ gS \ blds ykHkksa ,oa gkfu;ksa dk o.kZu dhft, A

5. Discuss the opportunity cost theory of international trade. vUrjkZ"Vªh; O;kikj ds volj ykxr fl)kUr dh foospuk dhft, A

6. Discuss the legal environment of international trade. vUrjkZ"Vªh; O;kikj ds dkuwuh i;kZoj.k dh foospuk dhft, A

7. What is International commodity agreement ? Describe its various forms. vUrjkZ"Vªh; oLrq le>kSrk D;k gS \ blds fofHkUu Lo:iksa dk o.kZu dhft, A

8. Discuss the impact of political environment on international business. vUrjkZ"Vªh; O;olk; ij jktuhfrd okrkoj.k ds izHkkoksa dh foospuk dhft, A

9. Write an essay on the development of international monetary system after second world war. f}rh; fo’o ;q} ds ckn vUrjkZ"Vªh; ekSfnzd iz.kkyh ds fodkl ij ,d fucU/k fyf[k, A

10. Write notes on any Two of the following :— v/kksfyf[kr esa ls fdUgha nks ij fVIi.kh fyf[k, %& (a) Exchange Control ¼fofue; fu;a=.k½ (b) European Union ¼;wjkih; la?k½ (c) Economic Reforms ¼vkfFkZd lq/kkj½


PAPER–XVI (Security Analysis and Portfolio Management)



1. What is capital market ? Describe its various constituent parts. iw¡th cktkj D;k gS \ blds fofHkUu la?kVd vaxksa dk o.kZu dhft, A

2. What is meant by industry analysis ? Explain its principal indicators. m|ksx fo'ys"k.k dk D;k vFkZ gS \ blds izeq[k ladsrdksa dh O;k[;k dhft, A

3. Define index number and describe the method of its preparation. funsZ'kkad dks ifjHkkf"kr dhft, rFkk blds fuekZ.k dh fof/k dk o.kZu dhft, A

4. Explain different sources of portfolio risk. iksVZQksfy;ks tksf[ke ds fofHkUu lzksrksa dh O;k[;k dhft, A

5. What is the principle of capital asset valuation ? Throw light on its assumptions. iw¡th lEifÙk ewY;kadu dk fl)kUr D;k gS \ bldh ekU;rkvksa ij izdk'k Mkfy, A

6. What is meant by security ? Discuss security analysis. izfrHkwfr dk D;k vFkZ gS \ izfrHkwfr fo'ys"k.k dh foospuk dhft, A

7. Explain the concepts of primary market and secondary market. izkFkfed cktkj ,oa f}rh;d cktkj dh vo/kkj.kkvksa dh O;k[;k dhft, A

8. What do you understand by portfolio ? How would you make a good portfolio ? iksVZQksfy;ks ls vki D;k le>rs gSa \ ,d vPNs iksVZQksfy;ks dk fuekZ.k vki fdl izdkj djsaxs \

9. What is investment decision ? On which factors does it depend ? Explain. fofu;ksx fu.kZ; D;k gS \ ;g fdu dkjdksa ij fuHkZj djrk gS \ O;k[;k dhft, A

10. What do you mean by fundamental analysis ? How does it differ from technical analysis ? vk/kkjHkwr fo'ys"k.k ls vkidk D;k rkRi;Z gS \ rduhdh fo'ys"k.k ls ;g fdl izdkj fHkUu gS \

NALANDA OPEN UNIVERSITY Master of Commerce (M.Com.) … 2015/PG/MCOM_Part-I_Part-II… · Throw...

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