M.Com Part II Sem IV

Assignment Questions for M.Com. Part – II (Sem. IV)
Mar./Apr. 2016
Instructions for Assignment Submission
Please note following instructions for submission of Assignments:
1. These assignments should be submitted only by those students who have registered for
M.Com. Part II (Sem. IV) Distance mode Fresh and Repeaters, the examinations to
be held in Mar./Apr. 2016.
2. For each subject’s assignment the maximum marks obtainable are 20.
3. Attempt any two questions out of three. (Each question carry 10 marks).
4. For each course / paper / subject, assignment should be Hand Written on a separate
sheet. Only Blue Colored I n k P en i s to be used for Assignment Writing.
5. Only A4 / Assignment paper should be used for the Assignment Writing.
6. A separate set should be made for each subject.
7. A cover page as per the format given below on page number 2 should be
attached on the top of the set for each subject.
8. Finally for a particular semester, one file should be made for all subjects.
9. Examination Hall Ticket must be attached with assignments when it submits to
respective Study Centre.
10. Submit the assignments to the respective Study Centre where you had taken the
admission for academic year 2015-16.
11. It is the student’s responsibility to ensure that the assignments reach the centre on or
before the due date. No excuses of any kind for late or non-submission of assignments
will be entertained.
12. If a student is unable to submit the assignment(s) in person, the student may at his /
her own risk submit the assignment(s) through an acquaintance, fellow student or by
courier.
13. Submit the assignments only when you will get the seat no. or generate Hall Ticket for
Mar./Apr. 2016 exam.
In case of any query contact :
Shri. Dattatraya K. Kamalakar
Course Co-ordintor, Commerce,
Centre for Distance Education,
Shivaji University, Kolhapur.
Telephone: - (0231) 2693871
E-mail:- [email protected]
Last Date for Assignment Submission:- 31st Mar. 2016
M.Com. Part II (Sem. IV) Mar./Apr. 2016
Distance Mode
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Course :- M.Com. Part II (Sem. IV) Distance Mode.
Date of Submission of Assignments :- _____________________________________________
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M.Com. Part II (Sem. IV)
Assignment Questions
/ote : 1. All questions carry equal marks.
2. Attempt Any Two for all Papers.
Sub. : Management Accounting Paper - II
Q.1 Practical problem on Budget.
The following estimated information is provided by Mr. CA :
Months
10
Sales
Purchases
Factory Overheads
Office Overheads
April
2,50,000
1,50,000
42,000
24,000
May
2,80,000
1,60,000
45,000
24,000
June
3,00,000
1,80,000
36,000
27,000
July
3,50,000
1,70,000
57,000
30,000
August
3,00,000
1,60,000
45,000
30,000
September
2,80,000
1,80,000
60,000
42,000
Additional information:
a. 20% of the sales are cash sales. The credit sales may be recovered within
one month of the sales.
b. 40% of the purchases are on credit basis and can be paid with two months
credit.
c. Wages are 20% of the purchases and are paid on every 7th day of the next
month.
d. Factory and office overheads are paid with 10 days and 20 days in arrears.
e. Advance Income-tax Rs. 20,000/- is to be deposited in the month of July.
f. Balance as on 31st May 2015 was Rs. 50,000/You are required to prepare Cash Budget for the period from 1st June to
30th September 2015.
Q.2 Problem on Marginal Costing
The sales and profits during two years were:
Year
Sales
2009
15,00,000
2010
17,00,000
10
Profit
2,00,000
2,50,000
Fixed cost is Rs. 1,75,000 p.a.
You are required to calculate:
a. BEP (Break-even point)
b. P/V ratio
c. The profit when sales are 25,00,000
d. Sales required to earn profit of Rs. 4,00,000.
Q.3 Write Short Notes
a. Characteristics of MIS
b. Difference between Budgetary Control and Standard Costing
10
Sub. : Business Finance Paper - II
Q.1 What is Corporate Restructuring ? What are the different forms of Corporate
Restructuring ?
10
Q.2 What is leasing? What are the types and reasons for leasing?
10
Q.3 Write Short Notes
a. Credit Rating Methodology
b. Micro Finance
10
Sub. : (Group – a) Advanced Accountancy Paper – VII
(Financial Management)
Q.1 State the meaning and objectives of Financial Management
10
Q.2 The following are the extracts from the financial statements of ABC Ltd.:
Particulars
Operating profit
Less Interest on debenture
Prot after interest but before tax
Less Income tax
Net profit (after interest and tax)
Equity share capital (Share of Rs. 10 eah)
Reserves and surplus
15% Non-convertible debentures
10
Rs. In lakhs
105
(33)
72
(36)
36
200
100
220
520
The market price per equity share is Rs. 12 and per debenture is Rs. 93.75
a. What is the earning per share (EPS)?
b. What is the percentage of cost of capital to the company for the debenture
fund and the equity?
Q.3 What do you mean by leverages? Explain the various types of leverages.
10
Sub. : (Group – b) Advanced Costing Paper – VII
(Financial Management)
Q.1 The following accounting information and financial ratios of Gold limited,
Pune relate to the year ended on 31st March 2010:
Current Ratio
1.75
Liquid Ratio
1.25
Inventory turnover ratio
9
Gross profit ratio
25%
Average collection period ratio
1.5 months
Reserves and surplus to capital
0.2
Turnover to fixed assets
1.2
Capital gearing ratio
0.6
Fixed assets to Net Worth
1.25
Total sales during the year
Rs. 12,00,000/You are required to prepare Balance Sheet with as much details as possible
10
Q.2 What is Cost of Capital? Explain the significance of cost capital.
10
Q.3 Write Short Notes
a. Operating and financial leverages
b. Decision Making : Make or Buy and Shut down or Continue
10
Sub. : (Group – c) Taxation Paper – VII
Q.1 Define
a. e - Registration
b. e - Filing
c. e - Payment
10
Q.2 Problem on Service Tax.
If invoice for service indicates one total value of Rs. 11,030 (value of service if
Rs. 10,000 plus service tax @ 10.3% amounting to Rs. 1030) the value of
service tax will be clearly Rs. 1030 and value of service will be Rs. 10,000. But
if the invoice per service indicates the total value of Rs. 10,000 without clearly
indicating break up of value of service and service tax.
Assertion value of taxable service and value of service tax.
10
Q.3 Write Short Notes
a. Customs Duty
b. Deemed Wealth
10
Sub. : (Group – d) Advanced Banking and Financial System Paper – VII
(Modern Banking)
Q.1 Explain the role and uses of technology up-gradation in banking sector.
10
Q.2 State the Empirical Models of Competition in Banking.
10
Q.3 Write Short Notes
a. Meaning and Concept of E-Banking
b. Online Banking Policies
10
Sub. : (Group – e) Co-operation and Rural Development Paper – VII
(Co-operative Structure in India)
Q.1 Elaborate role and problems of Sugar Cooperatives.
10
Q.2 State the role and progress of NAFED.
10
Q.3 Write Short Notes
a. Functions of Urban Cooperative Banks
b. Challenges before cooperatives during Globalized era
10
Sub. : (Group – f) Business Administration Paper – VII
(Application of Management in International Business)
Q.1 Explain the Challenges in Technology Management.
10
Q.2 State the objectives of Knowledge Management.
10
Q.3 Write Short Notes
a. Advantages and Disadvantages of TQM
b. Concept of Learning Organisation (LO)
10
Sub. : (Group – g) Secretarial Practice Paper – VII
(Secretarial Audit and Investigation)
Q.1 Describe the secretarial standards issued by ICSI.
10
Q.2 What are the powers of inspector?
10
Q.3 Write Short Notes
a. Due Diligence
b. Powers of Registrar of Companies
10
Sub. : (Group – h) Small Business and Entrepreneurship Management
Paper – VII
(Project Finance for Small Enterprise)
Q.1 Explain the meaning of Project Finance and Financial Planning.
10
Q.2 Describe the need for project coordination.
10
Q.3 Write Short Notes
a. Objectives of Incentives and Subsidies
b. BOT and BOLT Contracts
10
Sub. : (Group – i) Organized Markets & Transportation Paper – VII
Q.1 State organizational set up and functions of State Trading Corporation.
10
Q.2 What are the objectives and functions of SEBI ?
10
Q.3 Write Short Notes
a. Dmat Account
b. Hotel and Tourism Services
10
Sub. : (Group – j) Insurance Paper – VII
(General Insurance)
Q.1 Discuss types of Rural and Agricultural Insurance.
10
Q.2 Discuss important documents in general insurance.
10
Q.3 Write Short Notes
a. Survey Report
b. Social Security Insurance
10
Sub. : (Group – k) Advanced Statistics Paper – VII
(Industrial Statistics)
Q.1 Explain the following terms:
a. Standard death rate (STDR)
b. Age specific fertility rate (ASFR)
c. Gross reproduction rate (GRR)
d. Net reproduction rate (NRR)
e. Life Table
10
Q.2 Define the Laspeyre’s, Paasche’s and Fisher’s Price index number and obtain
Laspeyre’s, Paasche’s and Fisher’s Quantity index number for the following
data.
10
Commodity
Base Year
Current Year
A
B
C
D
E
Price Quantity Price Quantity
6
50
10
56
2
100
2
120
4
60
6
60
10
10
12
24
8
40
12
36
Q.3 Write Short Notes
a. Cost of living index number and problems involved in the construction
of cost of living index number
b. Construction of life tables
10
Sub. : (All Optional Papers) Research Methodology Paper – VIII
Q.1 What is tabulation? Explain the types of tabulation.
10
Q.2 Explain the measures of central tendency.
10
Q.3 Write Short Notes
a. Chapterization in Research Report Writting
b. Chi Square Test
10
(Important /ote : Research Methodology Paper – VIII syllabus is common for
all optional papers.)