Assignment Questions for M.Com. Part – I (Sem. II)
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 I (Sem. II) 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 I (Sem. II) Mar./Apr. 2016
Distance Mode
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Course :- M.Com. Part I (Sem. II) Distance Mode.
Date of Submission of Assignments :- _____________________________________________
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M.Com. Part I (Sem. II)
Assignment Questions
.ote : 1. All questions carry equal marks.
2. Attempt Any Two for all Papers.
Sub. : Management Concepts and Organizational Behavior Paper – II
(Organizational Behavior)
Q.1 Briefly discuss all foundations of Individual behavior learning.
Q.2 Discuss ethical issues in Organizational behavior.
10
10
Q.3 Write Short Notes
a. Organizational culture
b. Stress Management
10
Sub. : Managerial Economics Paper – II
Q.1 Define monopolistic competition and its characteristics/features.
10
Q.2 Discuss factors causing inflation.
10
Q.3 Write Short Notes
a. Cob – Web Theory
b. Cost plus pricing
10
Sub. : (Group – a) Advanced Accountancy Paper – III
Q.1 State the meaning and objectives of Human Resource Accounting.
10
Q.2 The following were the Balance Sheets of Five Ltd. and Three Ltd. as at
31st March 2014 (Rs. in lakhs)
10
Liabilities
Five
Ltd.
Rs.
Equity Share Capital (of
Rs. 10 each)
Securities Premium
15,000
6,000 Land and Building
6,000
5,000
3,000
14,000
---
Foreign Projects Reserve
---
--- Plant and
Machinery
310 Furniture, Fixtures
and Fittings
3,200 Stock
2,304
1,700
7,862
4,041
General Reserve
9,500
Three
Ltd.
Rs.
Assets
Five
Ltd.
Rs.
Three
Ltd.
Rs.
Profit and Loss Account
12% Debentures
Bills Payable
Sundry Creditors
Sundry Provisions
2,870
--120
1,080
825
1,000
--463
1,830
33,400
702
12,500
Debtors
Cash at Bank
Bills Receivable
Cost of Issue of
Debentures
2,120
1,114
-----
1,020
609
80
50
33,400 12,500
All the Bills Receivable held by Three Ltd. were Five Ltd.’s acceptances.
On the above date, Five Ltd. took over Three Ltd. in an amalgamation in the
nature of merger. It was agreed that in discharge of consideration for the
business, Five Ltd. would allot three fully paid Equity Shares of Rs. 10 each at
par for every two Equity Shares held in Three Ltd. it was also agreed that 12%
Debentures in Three Ltd. would be converted into 13% Debentures in Five Ltd.
of the same amount and denomination. Also, expenses of amalgamation
amounting of Rs. 1 lakh were borne by Five Ltd.
Required: (1) Pass Journal Entries in the books of Five Ltd. (2) Prepare Five
Ltd’s Balance Sheet immediately after the merger.
Q.3 Write Short Notes
a. Distinguish between Finance lease and operating lease.
b. Purchase Consideration.
10
Sub. : (Group – a) Advanced Accountancy Paper – IV
(Taxation)
Q.1 Compute the Total Income from the following particulars.
a. Income from salary Rs. 3,60,000
b. House Property Rs. 45,000
c. other sources Rs. 80,000
He contributed to p.p.f. Rs. 1,00,000 he paid insurance premium on his life
policy Rs. 20,000 on his policy for Rs. 2,50,000. His contribution to R.P.F.
Rs. 36,000.
10
Q.2 Explain the concept of E-filing of Returns and E-payments of Taxes?
10
Q.3 Write Short Notes
a. VAT
b. Service Tax
10
Sub. : (Group – b) Advanced Costing Paper – III
Q.1 Explain differential cost and opportunity cost concepts in decision making.
10
Q.2 The sales and profits during two years were:
Year
Sales
2009
15,00,000
2010
17,00,000
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.
10
Profit
2,00,000
2,50,000
Q.3 Write Short Notes
a. Classification of Reports
b. Cost Control and Cost Reduction
10
Sub. : (Group – b) Advanced Costing Paper – IV
Q.1 Define Cost Audit and Distinguish management audit with cost audit.
10
Q.2 Accurate Processors Ltd. produce a product ‘X’ of which standard material
cost is:
40% of material ‘P’ @ Rs. 4,000 per m.ton.
60% of material ‘Q’ @ Rs. 6,000 per m.ton.
A standard loss of 10% is expected in production during the month, 171 m.tons
of ‘X’ were produced from the use of 90 m.tons of material ‘P’ @ Rs. 3,600
per m.ton and 110 m.tons of material ‘Q’ @ Rs. 6,800 per m.ton.
Calculate the following material variances:
a) Material price variances
b) Material mix variances
c) Material yield variances
d) Material cost variances.
10
Q.3 Write Short Notes
a. Activity based cost sheet
b. Uniform Costing
10
Sub. : (Group – c) Taxation Paper – III
(Income Tax)
Q.1 Discuss in detail assessment procedure of advance tax under Income Tax Act.
10
Q.2 Practical Problem on AOP company.
From following information compute total income
10
Opening stock
Purchases
Salaries
Travelling expenditure
Legal charges
Miscellaneous expenditure
Office rent
40,000 Sales
2,50,000 Closing Stock
60,000 Rent from buildings
10,000
5,000
6,000
12,000
Advertisement
Municipal Taxes
7,000
4,000
Repairs
2,000
Fire insurance
Bad Debts
1,000
2500
Bad Debts reserve
Provision for tax
45,000
4,000
Donations
Depreciation
8,000
30,000
Net Profit
4,00,000
50,000
40,000
4,90,000
4,90,000
Adjustments :
1. Depreciation admissible as per IT Rules Rs. 5000.
2. Legal expenditure include Rs. 1000 being penalty for violating foreign
expenditure.
3. Advt. expenditure include Rs. 2000 paid for calendars and diaries.
4. Municipal taxes paid and repairs and fire insurance related to building let out.
5. Donations were paid to the Prime Ministers. Drought Relief Fund.
Q.3 Write Short Notes
a. TDS
b. Authorities under Income Tax Act
10
Sub. : (Group – c) Taxation Paper – IV
(Income Tax)
Q.1 Discuss internal payable and receivable under IT Act.
10
Q.2 Practical Problem on Co-op. society / Trust.
From following particulars of income calculate Total Income.
10
a. Income from processing the agricultural produce
Rs. 40,000
b. Income from marketing the agricultural produce
Rs. 8,000
c. Income from agency business
Rs. 72,000
d. Income from letting of godowns
Rs. 20,000
e. Dividend from other co-operative society
f.
Interest on Government securities
Rs. 5,000
Rs. 14,000
Q.3 Write Short Notes
a. Relief u/s 89
b. Charitable Trusts
10
Sub. : (Group – d) Advanced Banking and Financial System Paper - III
(Law and Practice of Banking in India)
Q.1 Describe the major provisions under Sale and Goods Act 1930.
10
Q.2 Explain the salient features of Foreign Exchange Management Act (FEMA),
2000.
Q.3 Write Short Notes
a. Narsimhan Committee Report 1998.
b. Export regulations under FEMA, 2000.
10
10
Sub. : (Group – d) Advanced Banking and Financial System Paper - IV
(Bank Management)
Q.1 Discuss the steps involved in establishment of ATM.
10
Q.2 State the importance of marketing for Indian Banks.
10
Q.3 Write Short Notes
a. Internet Banking
b. NSE (National Stock Exchange)
10
Sub. : (Group – e) Cooperation and Rural Development Paper – III
(Principles of Cooperation)
Q.1 What are the objectives and functions of NABARD ?
10
Q.2 What are the problems service cooperatives? Suggest remedies.
10
Q.3 Write Short Notes
a. Problems of long term agricultural credit
b. PACCS
10
Sub. : (Group – e) Cooperation and Rural Development Paper – IV
(Rural Economy of India)
Q.1 What are the recommendations of C. Rangrajan Committee in relation to the
Sugar Cooperative?
10
Q.2 State the problems and present position of SHGs.
10
Q.3 Write Short Notes
a. Women cooperatives and rural development
b. I.R.D.P.
10
Sub. : (Group – f) Business Administration Paper – III
(Introduction to Business Administration)
Q.1 State the concept and importance of Restructuring of Business.
10
Q.2 What is the difference between American, Japanese and Indian Management?
10
Q.3 Write Short Notes
a. Turnaround Management
b. Structure of Corporate Governance
10
Sub. : (Group – f) Business Administration Paper – IV
(Functional Areas of Management: Marketing and Finance)
Q.1 Explain the factors affecting Consumer Behaviour.
10
Q.2 Discuss the functions of Financial Management.
10
Q.3 Write Short Notes
a. Difference between Selling and Marketing
b. Credit Rating
10
Sub. : (Group – g) Secretarial Practice Paper – III
Q.1 Define company. What are the characteristics of company?
10
Q.2 What are the sources of finance for a company?
10
Q.3 Write Short Notes
a. Forfeiture of shares
b. Interim dividend
10
Sub. : (Group – g) Secretarial Practice Paper – IV
Q.1 Explain the importance of Agenda of the meeting.
10
Q.2 As a company secretary, prepare minutes of Annual General Meeting of
AdWorks Ltd.
10
Q.3 Write Short Notes on Any Two
a. Notice of Meeting
b. Filing of Returns
10
Sub. : (Group – h) Small Business and Entrepreneurship Management
Paper – III
(Entrepreneurship Management)
Q.1 Explain the steps to face global challenges for entrepreneurs.
10
Q.2 Describe the limitations of women entrepreneurship.
10
Q.3 Write Short Notes
a. Ethical issues in SMEs
b. JRD Tata
10
Sub. : (Group – h) Small Business and Entrepreneurship Management
Paper – IV
(Management of Small Business)
Q.1 Explain the problems and prospects of MSMEs.
10
Q.2 Describe the marketing policies adopted by MSMEs.
10
Q.3 Write Short Notes
a. Entrepreneurial Traits
b. Career Dilemma
10
Sub. : (Group – i) Organized Markets and Transportation Paper – III
(Organized Markets)
Q.1 What is market segmentation? Explain the Types of market Segmentation.
10
Q.2 What are the problems of stock markets in India?
10
Q.3 Write Short Notes
a. Organized Markets in India
b. Commodity Markets
10
Sub. : (Group – i) Organized Markets and Transportation Paper – IV
(Transportation)
Q.1 Elaborate the present position of road transport.
10
Q.2 What are the problems of Indian Railways?
10
Q.3 Write Short Notes
a. Limitations of water transport
b. Performance of private airlines in India
10
Sub. : (Group – j) Insurance Paper – III
(Fundamentals of Insurance)
Q.1 Briefly discuss the reasons for privatization of Insurance Industry in India and
its implications.
10
Q.2 Explain essential features of Life Insurance Act, 1956.
10
Q.3 Write Short Notes
a. Insurance Marketing
b. Functions and duties of IRDA
10
Sub. : (Group – j) Insurance Paper – IV
(Principles & Practice of Life & Health Insurance)
Q.1 Explain definition and types of Mortality Table.
10
Q.2 Define meaning and types of Bonus.
10
Q.3 Write Short Notes
a. Surrender value
b. Personal Accident Insurance
10
Sub. : (Group – k) Advanced Statistics Paper – III
(Operations Research)
Q.1 Solve the following linear programming problem.
Max. z = -2‫ݔ‬ଵ - ‫ݔ‬ଶ
Subject to,
3‫ݔ‬ଵ + ‫ݔ‬ଶ = 3
4‫ݔ‬ଵ + 3‫ݔ‬ଶ ≥ 6
‫ݔ‬ଵ + 2‫ݔ‬ଶ ≤ 4
and ‫ݔ‬ଵ , ‫ݔ‬ଶ ≥ 0
10
Q.2 Solve the assignment problem given in the following matrix.
A
B
C
D
E
F
a
9
43
41
74
36
3
b
22
78
28
42
11
56
c
58
72
91
27
57
53
d
11
50
37
49
22
31
10
e
19
63
45
39
25
17
Q.3 Write Short Notes
a. Transportation Problem and the mathematical formulation of
Transportation Problem.
b. Degenerate and non-degenerate basic feasible solution.
f
27
48
33
32
18
28
10
Sub. : (Group – k) Advanced Statistics Paper – IV
(Sampling Techniques)
Q.1 Explain the concept of sampling error and write note on advantages of
Sampling over the census method.
10
Q.2 Explain systematic sampling with example and state its advantages and
limitations.
Q.3 Write Short Notes
a. Simple random sampling with and without replacement
b. Stratified Random Sampling
10
10