1-B.B.A. May 2010

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DE8288
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2010.
BUSINESS COMMUNICATION
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What are the special features of a business letter?
ooL Piuzv | CP o?
2. What are the contents of an order form?
Bn Lizv EhUP[P o?
3. What are the points to be considered while drafting letters for trade references?
ooL OLo Piu[P GxLox v Po si o?
4. Write the guidelines for drafting collection letters.
` Piu[P Gx Lox OPo UPomhP GxP.
5. State any three marine insurance policies.
Ph Pomk Lo|P Hu u.
6. Write the contents of a statutory report.
\mh AUP EhUP[P GxP.
7. What are the different types of minutes?
AU SLmi L PP o?
8. Explain the various types of meetings.
Tmh[P L PP .
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Write down the layout of a business letter.
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J ooL Piuzv Lizu GxP.
10. Write a letter to cancel an order to a furniture company for the order received
from a company at Madurai due to their bad financial condition.
o\o v PonoP x AP zvh LO Bn zx J
Piu GxP.
11. Write a letter to Abdul Karim & sons, to settle their dues immediately.
Ax PY & \i APUS EhioP uUS \si uoP uo GxP.
12. Write an application for the post of a lecturer in Business Administration.
ooL oP o LuUPo snLU Piu GxP.
13. What are the various types of reports?
AUP L PP o?
14. Draft an Agenda for the Annual General Meeting.
Bsk LoxU TmhzvOUPo Pa| P.
15. Write a letter to your bank to grant a facility of overdraft.
[Q LO \v si [QUS J Piu GxP.
DISTANCE EDUCATION
PRINCIPLES OF ECONOMICS
1. Explain briefly the reasons for downward sloping nature of demand curve.
u Pok RjoUQ \x \uOPo Pon[P _UPoP USP.
2. Discuss the properties of Indifference curve.
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\joUS Pomi CP ovUP.
3. Define the following concepts :
(a) Average cost
(b) Marginal cost
(c) Average Revenue
(d) Marginal Revenue.
PzxUP \P :
(A) \o\ \
(B) Cv \
(C) \o\ o
(D) Cv o.
4. What is meant by market equilibrium? Explain with diagram how price is
determined in a market.
A[Poia \ Go G? J A[Poi G[V n \LkQx GLu
Lhzxh USP.
5. Explain the features of Monopoly and Monopolistic competition.
O O O Lomi A[PoiP CP USP.
6. What is meant by wage differentials? Explain the reasons for it.
T Lok Go G? AuOPo Pon[P USP.
7. State Marginal productivity theory of distribution and its assumptions.
LQ Cv EOLzvz v PomLomh, Au GkPoP TP.
8. Explain the various factors determining real wage.
EsU T nUS L PooP USP.
9. What is meant by price elasticity of demand? Explain its classification.
z u jQa| Go G? Au PP USP.
10. Explain with diagram the equilibrium of a perfectly competitive firm.
Lomi A[Poi a \ Lhzxh USP.
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11. Explain consumer equilibrium using indifference curve.
\joUS Pomh LLkzv ~Po \ USP.
12. Discuss the law of variable proportions.
oQ v ovUP.
13. What will be the nature of AR and MR curves under monopoly? How is price
determined under monopoly?
J O A[Poi \o\ (AR) O Cv (MR) oU PokP uU TP.
O Av G[V nUPLkQx GLu USP.
14. Explain the Ricardian theory of Rent.
UPoho oU PomLomi USP.
15. (a) Distinguish between Gross interest and Net interest.
(b) Explain Keynes liquidity preference theory of interest.
(A) ozu mi O Pmi BQO LkzxP.
(B) R L miU PomLomh USP.
DISTANCE EDUCATION
PRINCIPLES OF MANAGEMENT
SECTION A (5 8 = 40 marks)
1. Define Management. List out the functions of Management.
os . os LoP \LkzxP.
2. Distinguish between Management and Administration.
os O oP Ch O Lu PosP.
3. State the essentials which are making planning effective.
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|u vmhhUSz uo CoPU SkP.
4. What is span of Management? State its elements.
os a_ G Go G? Au TPU Sk.
5. What are the merits and demerits of Matrix Organisation?
UPLmh A jP O wP o?
6. List out the various elements involved in Communication Process.
uP uoh LiP L TP \Lkzx.
7. Mention the important qualities of a Leader.
J uo UQ uSvPU SkP.
8. State the factors which are essential to the effective control system.
uo PmkLomk US Co PooPU SkP.
SECTION B (4 15 = 60 marks)
9. Is management a Science or Art? Elaborate your answer.
os GLx Po? Ao? E[P Lv UP.
10. Describe the Henry Fayols contributions to Modern Management.
j osUS i Lo L[PL UP.
11. Enumerate the major steps involved in Planning.
vmhku UQo LiP oPU SkP.
12. What do you mean by Organisation Structure? State the features of good
organisation structure.
A LO Ax G? j A uPU SkP.
13. Describe Maslows hierarchy of needs theory and its limitations.
oio u AkUSz uO O Au SLokP .
14. Discuss different leadership styles and its relative merits.
L u Ls P O uohLo jP ovUP.
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15. Explain the modern and traditional control devices.
j O Lo PmkLomk P USP.
DISTANCE EDUCATION
BUSINESS ENVIRONMENT
Time : Three hours Maximum: 100 marks
1. Define Business Environment. Discuss the factors influencing Business
Environment.
oP ` . oP ` LovUS PooP o?
2. What is socio-cultural environment? How is it important for business?
\P joPP ` Go G? oPzv Ax Go UQzx LQx?
3. Explain the social responsibility of business.
oPzv \uo Lo LO US.
4. What is Industrial Policy? What are its objectives?
uoOPoP Go G? Au joUP[P o?
5. Social and cultural forces affect a business Comment.
\uo O LsLok oPzu LovUSo? ov.
6. Discuss the Barriers to social responsibility.
\uo Lo uh \ PooP LO US.
7. What is Economic Environment? Narrate the influence of Economic factors on
Business.
Loouo ` Go G? Ax oPzu Go LovUQx?
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8. How does technological environment affect a business?
uo~mL ` oPzu Go LovUQx?
9. What is Multinational Corporations? Explain the characteristics of MNCs.
Lomk Go G? Au |P .
10. What is Business? What are the objectives of Modern Business?
oP Go G? C oPzv joUP[P o?
11. Discuss the environmental factors which affect a business.
oPzu LovUS _O PooP LO USP.
12. Explain the social responsibility of business towards share holders, employees,
government and the community at large.
L[SuoP, uooP, \uo O A\o[PzvOS \uo LoP LO .
13. What is economic environment? Explain the impact of economic environment on
business.
Loouo ` Go G? Ax oPzu Go uoUSQx GLx LO .
14. Briefly explain the impact of political environment on business.
uo~mL ` oPzu Go LovUQx GLx LO .
15. What is business ethics? Discuss its importance.
oP j Go G? Au UQzxzu .
DISTANCE EDUCATION
FINANCIAL ACCOUNTING
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1. What is forfeiture of shares? Pass journal entry for forfeiture of shares.
L[S J Go G? L[S J SLmk Lv GxP.
2. Define Bill of Exchange. What is an Accommodation Bill?
oOa^mk 8 . Ln\v oOa^mk Go G?
3. What is Average Due Date? Why it is calculated?
\o\z un jo Go G? Ax H PnUQhLkQx?
4. State any four differences between Income and Expenditure account and
Receipts and Payments account.
o8\U PnUQOS, Lu \zxu PnUQOS E LokP joQ
SkP.
5. Calculate closing stock from the following information:
Rs. Rs.
Purchases 22,000 Opening stock 8,000
Freight on goods bought 1,500 Sales 45,000
Carriage inwards 400 Gross Profit 41,000
Wages 600 Return inwards 2,500
Return outwards 1,000
. .
Po u 22,000 uohUP \UQ 8,000
sia \zu 1,300 OL 43,000
EyUS T 400 ozu CoL 41,000
T 600 E vL 2,300
zvL 1,000
Cva \UQLU Pski.
6. From the following information, prepare a Bank Reconciliation Statement :
(a) Balance as per cash book Rs. 5,877.
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(b) Cheques issued but not presented for payment
Rs. 2,013.
(c) Cheques deposited but not credited Rs. 1,419.
(d) Bank had wrongly debited the firms a/c of Rs. 225 which was rectified in
January.
L[Px [Qa \UPmk Lmi uoUP.
(A) oUP Hmi Li C . 3,877,
(B) [PLmh Po\o Bo Ln L LkzuLh . 2,013.
(C) UPLhou [Q \zv Po\o
. 1,419.
(D) [Qo uoP LO UPLmh . 223 a \ \Lmhx.
7. X Ltd. invited applications for 10,000 shares of Rs. 100 each at a discount of 6%
payable as follows :
On application Rs. 25; On allotment Rs. 34; On First and Final Call Rs. 35.
The applications received were for 9,000 shares and all of these were accepted. All
money due were received except the first and final call on 100 shares which
were forfeited. 50 shares were re-issued @ Rs. 90 as fully paid. Pass journal
entries.
X m . 100 v 10,000 L[SP mhx. (6% \uu uLi) RPsho Ln
LLmhx snLzxh . 23, JxURmi . 34, u O Cv A . 33,
9,000 L[SPUS mk snL[P u. Azx HOUPoLmh. 100 L
[SPUPo u O Cv A Ln u O o LLmh. A
J \Lmk AO 30 L[SP x \zuLmhoP . 90US
k \Lmh. SLmk LvP uP.
8. A, B and C are partners sharing profits in the ratio of
5 : 5 : 4. D is admitted as a partner. D introduced
Rs. 40,000 as capital for his 1/4 th share. Goodwill of the firm is to be valued at 2
years purchase of 3 years profits which have been Rs. 15,000, 26,000 and 22,000.
Give journal entries if :
(a) There is no goodwill in the books of the firm.
(b) The goodwill account appears at Rs. 14,000 and
(c) The goodwill already standing in the books is
Rs. 56,000.
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A, B O C TmhoP. AP CoLL[S Qu 3:3:4: D v TmhooP 1/4 L[QOS
. 40,000 uh APh \Qo. zv jOL
2 h PouoP 3 h \o\ CoLzvOS PnUQhLkQx. CoL[P .
13,000,
. 26,000 O .22,000.
(A) zv HkP jOL Hx
PomhLho
(B) jOL PnUS . 14,000 PomkQx GU Posho.
(C) HOP jOL PnUQ . 36,000 PomhLmkx. G
SLmk LvP uP.
9. From the following information, prepare a bank reconciliation statement as on
31.12.2005.
(a) Balance as per cash book on 31.12.2005 Rs. 15,000.
(b) Cheques for Rs. 6,000 were deposited on 25.12.2005 but collected in January
2006.
(c) Cheques for Rs. 3,000 were issued in December out of which only cheques for
Rs. 2,000 were presented for payment in December 2005.
(d) Banker has debited bank charges of Rs. 25 for which no entry has been made
in cash book.
RUPsh [Px, 31.12.03 ih [Qa \Pmk Lmi uoUP.
(A) 31.12.2003 A oUP Hk Pomk C
. 13,000.
(B) 23.12.2003 A [Q \zuLmh
. 6,000UPo Po\o a 2006 `oQx.
(C) i\L ou . 3,000US [PLmh Po\oP . 2,000 mk Au ou Ln
L LkzuLmhx.
(D) [Q LOzu [Q Pmhn . 23, oUP Hmi Lv \Lh.
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10. Enter the following transactions relating to January 2006, in a cash book with
bank, cash and discount columns.
January
1 M started business with Rs. 10,000; Paid into bank
Rs. 8,000
3 Bought office furniture by cheque Rs. 3,000
5 Sold goods for cash Rs. 1,000
8 Paid Anand Rs. 600 and was allowed a discount of
Rs. 60.
12 Received from Mani a cheque for Rs. 690 and allowed
him a discount of Rs. 10; the cheque was deposited
into bank
18 Withdrew from bank for office use Rs. 1,000
24 Received for cash sales by cheque Rs. 1,200
31 Drew for personal use cash Rs. 100; Salaries paid
Rs. 500.
a
1 M GL . 10,000zxh oLozu x[Qo. A
[Q \zvx . 8,000
3 AP AP Po\o Pokzx o[Qx
. 3,000
3 oUP OL . 1,000
8 BxUS Pokzux 600; AvUPLmh mh .60
12 ohx LO Po\o . 690; AUS Avzu
mh .10; Po\o [QUS ALLmhx
18 AP ELoPzvOS [Qx Gkzux
. 1,000
24 oUP OLUS Po\ooP LOx . 1,200
31 \ou ELoPzvOS Gkzux . 100; \L Pokzux .
300. OPsh [Px, a 2006 UPo
oUP, [Q O uLi LzvPh oUP
zuPzuz uoUP.
11. From the following balances extracted from the books of Mr. X as on 31st March
2006, prepare Trading and Profit and Loss Account for the year ending 31st March
2006 and a Balance Sheet as on that date.
Rs.
Mr.Xs capital 12,500
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Rs.
Mr. Xs drawings 6,200
Furniture and Fittings 1,750
Typewriter 1,200
Purchases 1,80,000
Sales 2,35,000
Lorry hire on purchase 12,000
Travelling expenses 900
Sundry creditors 10,000
Insurance 500
General expenses 600
Postage and Telegram 150
Bad debts 500
Interest paid 250
Returns outwards 5,000
Returns inwards 10,000
Carriage outwards 8,000
Salaries 11,000
Advertisement 1,200
Cycle 200
Opening stock 21,500
Sundry Debtors 12,000
Reserve for doubtful debts 400
Commission earned 9,000
Discount allowed 5,000
Cash in hand 450
Bank overdraft 6,500
Rent and Taxes 5,000
The following adjustments are to be made :
(a) Stock on 31st March 2006 Rs. 17,500.
(b) Provide the following outstanding : Interest Rs. 250; Salaries Rs. 1,000; Rent
Rs. 500; Audit Fees Rs. 500.
(c) Maintain reserve for doubtful debts at 5% on sundry debtors.
(d) Provide depreciation : Furniture and Fittings 10%; Cycle 15%; Typewriter
15%.
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RPoq L[Px Mr. X GLh
31 oa 26 i oLo, CoL jmhUPnUP Au jo C USL
uo \P.
.
Mr.X u 12,500
Mr. X Gk 6,200
AP 1,730
umha_Lo 1,200
Pou 1,80,000
OL 2,33,000
Pou uo o ohP 12,000
LoUSzxa \P 900
LOL Phuo 10,000
Pok 300
Lox \P 600
Ag\ O uv 130
oU Ph 300
mi Pokzux 230
zvL 3,000
E vL 10,000
yUS T 8,000
\L 11,000
L 1,200
vsi 200
uohUP \UQ 21,300
LOL PhoP 12,000
IUPh JxUS 400
P LOx 9,000
Avzu mh 3,000
P oUP 430
[Q LO 6,300
ohP, 3,000
RPsh \UPmkuP OPoLmh :
(A) 31.3.20068 Cv \UQ . 17,300
(B) PokLh si : mi . 230, \L
. 1,000 , ohP . 300 , uoUP Pmhn
. 300.
(C) LOL PhoP x 3% IUPh JxUS HOLkzxP.
(D) uo USP :8 AP 10% ; vsi 13% ; umha_ Lo13%.
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12. Draft the proforma of a Banks Profit and Loss Account and Balance Sheet.
[Q CoL jmhUPnUS O CvU S ov P.
13. Calculate what amount will be posted to income and expenditure account for the
year ending 31.12.2004 :
Stock of stationery on 1.1.2004 Rs. 300
Creditors for stationery on 1.1.2004 Rs. 200
Advances paid for stationery carried forward from 2003 Rs. 20.
Amount paid for stationery during the year 2004
Rs. 1,080.
Stock of stationery on 31.12.2004 Rs. 50.
Creditors for stationery on 31.12.2004 Rs. 130.
Advance paid for stationery on 31.12.2004 Rs. 30.
31.12.2004 A o \U PnUQ Gkzx Gu si uoP Pski.
1.1.04 Gx Lo C . 300
1.1.04 Gx Lo Phuo . 200
2003 Gx Lo P \zv Ln .20
2004 GxLo o[QuOPoP Pokzu uoP
. 1,080.
31.12.2004 GxLo C .30
31.12.2004 GxLo Phuo . 130
31.12.2004 GxLo P \zv Ln
. 30
14. A of Bangalore enters into a Joint Venture with B of Bombay to ship cotton bales
to C in Japan. A sends cotton of the value of Rs. 30,000, pays railway freight etc,
Rs. 1,500 and sundry expenses of Rs. 1,575. B sends goods valued at Rs. 20,750 and
pays freight and insurance Rs. 1,200; Dock dues Rs. 200; Customs charges Rs. 500
and other sundry expenses Rs. 500. A advances to B Rs. 6,000 on account of the
venture. B receives account sale and remittance of the net proceeds from C in Japan
for the whole of the goods amounting to Rs. 80,000. Show how joint venture
transactions will be recorded in the books of A. (Memorandum Method is not
required).
L[P E A, LLo B aLo
CUS Lg_LovP A Cn DkLmhoP. A . 30,000 vo \UP . 1,300
\zu, LOL \P . 1,373 \x A zuo.
B . 20,730 vo \UP sia\zu . 1,200 xP Pmhn . 200 O \P . 300
_[P . 300 \x A zuo. A LnoP B US . 6,000 Cn L \zvuo.
B OLU PnUPUP O uoP aLo Chx LOo. Av
ozua\US
.80,000 Ox uux. Cn CjhiUPP A HkP Go
LvLk? (S u)
15. How will you treat goodwill at the time of admission of partner?
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Tmho \US Lox , jvL Go Poo?
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2010.
BANKING THEORY, LAW AND PRACTICE
1. Explain the Agency Services rendered by the Commercial Banks.
oP [QP P \P LO .
2. Distinguish between Central Bank and Commercial Bank.
[Q oP [Qx LkzxP.
3. Examine the merits, demerits of Privatisation of Commercial Banks in India.
Cvo oP[QP uooUSuo HOLk jP, wP LO BoP.
4. What are the components of a money market?
Ln A[Poi EmTP o?
5. What precautions should a banker take while opening an account in the name of
an illiterate person?
J Gzuou jL L [Q PnUS x[P [Q GkUP si a\UPP o?
6. What do you mean by negligence in the case of a collecting banker?
`US [Q PUS LO Ax ox?
7. What are the reasons for the dishonour of a cheque?
J Po\o vUPLho v AL Pon[P G?
8. What are the merits of Unit banking?
u[Q jP o?
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9. Explain the role of Commercial Banks in the economic development of a Country.
J jomi Loouo Ozv oP [QP L[S LO .
10. Differentiate between quantitative and qualitative methods of credit control.
PhU PmkLomiOS, Phu PmkLomiOS E LokP GkzxUP.
11. Discuss the objects of Nationalisation of Commercial Banks in India.
oP[QP u|oUPzvOUPo joUP[P .
12. Explain the characteristics of Indian Money Market.
Cv Ln A[Poi SnjP UP.
13. What is the statutory protection available to the paying banker?
\zx [QUS AUPLmk \mh LoxPo ox?
14. Explain the different forms of crossing and their significances.
Rku LPP Au UQzx[P LO UP.
15. Describe the functions of State Bank of India.
Lou ihm [Q LoP LO UP.
DISTANCE EDUCATION
COMPANY LAW
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1. Define the term company. State its unique characteristics.
""'' GLu UPn uP. zv |P o?
2. State the documents to be filed with the registrar of companies for in corporation
of a company.
Lv \ou LuOS Lvoh \UPLhsi Bn[P o?
3. Explain the doctrine of ultravires.
""AvPo G '' G PomLomi USP.
4. Enumerate the contents of articles of association.
vmi EhUP[P \LkzxP.
5. Distinguish between transfer of shares and transmission of shares.
L[S oOzvOS, \mh Pmho L[S oOzvOS Ch LokP o?
6. Define Director. State the qualifications of a director.
""C[Sj''8UPn uP. CUSj uSv P GxP.
7. Indicate the requisites of valid meeting.
\zuUP U Tmhzv LuP o?
8. Mention the circumstances under which a court can order winding up of a
company.
vU P Guu `P BnhLho GLu GxP.
9. What is meant by private limited company? How is it different from public
company?
u GLu Lo uP? Cx Go Lox zvx Lmhx GLu UQ
GxP.
10. Explain the clauses of memorandum. Also state the procedure of alteration of
object clause.
ALmi \zxUP o? Cv joUPa \zv vzxuOS P GxP.
11. Discuss the procedure of share allotment as laid down by companies Act 1956.
a \mh 1936 R nUPLmk L[S JxURk uohLo LuP USP.
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12. Enumerate the duties and liabilities of a company-director.
CUSjP PhP, LoUP UQ P.
13. What is a statutory meeting? Also explain the contents of a statutory report.
\mh Tmh Go G? \mh Tmh AUP EhUP[P GxP.
14. Discuss the different types of resolutions that can be passed in a company
meeting.
U Tmh[P GkUP wo[P PP zx GxP.
15. What do you mean by voluntary winding up? Explain its types.
ua\o U P Go G? Cu PP o?
DISTANCE EDUCATION
BUSINESS STATISTICS
1. Define Statistics. State its major functions.
""'' G \o UPn GxP. Cu LoP SkP.
2. Explain, in brief, the limitations of business statistics.
oP SLokP _UQ GxP.
3. What are the objects of an ideal classification of data?
|u Lmiku joUP[P o?
4. What is meant by measures of central tendency? What are they?
J Gs uoS Loxo LoUQ Pomk AkP Go G? AOU SkP.
5. Calculate the median from the following series :
Size (x) : 5 6 7 8 9 10 11 12 13
Frequency (f) : 48 52 56 60 63 35 27 42 33
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RUPoq Gs uoSx Ch vU PnUQkP.
A (x) : 5 6 7 8 9 10 11 12 13
GsoUP (f) : 48 52 56 60 63 35 27 42 33
6. Calculate the quartile deviation and its coefficient from the following marks
obtained in commerce by 15 students of a class.
15, 20, 20, 35, 21, 25, 22, 28, 22, 24, 28, 32, 29, 33, 30.
J S 13 onP oP Lohzv LO vLsP R PokUPLmk. Cv
x ""Poo UP O Au SnP CO PnUQkP.
13, 20, 20, 33, 21, 23, 22, 28, 22, 24, 28, 32, 29, 33, 30.
7. What do you mean by index numbers? State the uses of index numbers.
U Sk GLu Lo ox? U Sk GsP LLokP GxP.
8. Compute the mean deviation from Arithmetic mean and its coefficient from the
weights of 9 students of a class.
weights in kgs :47,30,43,38,33,47,39,49,60.
J S 9 onP Gh R uLmk. COx \o\ UPzv Au
SnPzv PnUQkP.
Gh (Q.Q.C) : 47, 30, 43, 38, 33, 47, 39, 49, 60.
9. Compute the mean, median and mode from the following data
Marks : 5-10 10-15 15-20 20-25 25-30
No .of students : 10 15 25 20 12
R PokUPLmk [P AiLh Tmk \o\, Ch O Pk vUP
PnUQmkU PomkP.
vLsP : 5-10 10-15 15-20 20-25 25-30
onP GsoUP : 10 15 25 20 12
10. Compute the standard deviation and its coefficient for the following series :
Age group (x) : 5-10 10-15 15-20 20-25 25-30 30-35 35-40 40-45
No. of students
(y) :
6 5 15 10 5 4 3 2
R Gs uoSOPo vmh UPzv Au SnPzu PnUQkP.
x (x) : 5-10 10-15 15-20 20-25 25-30 30-35 35-40 40-45
onP GsoUP (y): 6 5 15 10 5 4 3 2
11. From the following data compute Karl Pearson's coefficient of skewness :
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Value (X) : 12 24 36 48 60 72 84
Frequency
(N) :
8 14 18 36 30 20 10
R PokUPLmk [Px Po\ PomhU P U PnUQkP.
v (X) : 12 24 36 48 60 72 84
As (N) : 8 14 18 36 30 20 10
12. The quantity of fertilizers (Tons) used and the output (tons) of wheat are given
below. Calculate Karl Pearson's coefficient of correlation.
Fertilizers used (Tons) (x) : 15 18 20 24 30 35 40 50
Output of wheat (tons)
(y) :
85 93 95 105 120 130 150 160
LLkzuLmh E AP, Qhzu Pox AP R PokUPLmk. Po
\ Eh uoh PU PnUQkP. Au SnPzu PnUQkP.
E LLok (hP) (x) : 15 18 20 24 30 35 40 50
Pox a\ A (hP) (y) : 85 93 95 105 120 130 150 160
13. Compute Fisher's ideal Index Number from the following
Commodity 2003 2008
Price (Rs.) Quantity (tons) Price (Rs.) Quantity
(tons.)
A 2 8 4 6
B 5 10 6 5
C 4 14 5 10
D 2 19 2 13
RUPsh [Px Cm| Sk GsP PnUQkP.
LomP 2003 2008
(.) A (hP) (.) A (hP)
A 2 8 4 6
B 5 10 6 5
C 4 14 5 10
D 2 19 2 13
14. Discuss the steps involved in the construction of index number of prices.
U Smk GsPU PnUQk Lox LO si Lizu[P UQ P.
15. The following are the annual profits and thousands rupees in a certain business.
By using the method of least squares, estimate profit for the year 2009.
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Year : 2000 01 02 03 04 05 06
Profit Rs. in 1000s 60 72 75 65 80 85 95
J oLozv Bsk CoL[P (. 10008 v) PokUPLmk. Su \x
LLkzv 2009 B Bsh oLzv Po \P.
BskP : 2000 01 02 03 04 05 06
CoL (1000 Lo) : 60 72 75 65 80 85 95

DISTANCE EDUCATION
BUSINESS LAW
1. What are the essentials of a valid contract?
HOh JLu[P | CP o?
2. What is Quasi contract?
JLu Lo Go G?
3. State the rules for valid acceptance.
\zuUP HO vPU TP.
4. Distinguish between Bailment, Bailor and Bailee.
JLh, JLh PokLo, JLh LL 8 LkzxP.
5. Write short notes on contract of sale.
OL JLu LO S P.
6. What are the rules to be followed in the transfer of property?
\ozu oOv PhiUP si vP o?
21
24 DE8296
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DE8297
7. What are the procedures to be followed for the Dissolution of firms?
zu kuOS PhiUP si P o?
8. What are the rights of a minor in a partnership firm?
Tmhos Ch EP o?
9. Explain the essential elements of agency.
P JLuzv AiLhU TP .
10. An agreement without consideration is void Explain.
Dk Co JLu \zuUPx C .
11. What is breach of contract? Explain its remedies.
JLu P Go G? Au w P USP.
12. Discuss the rules for delivery of goods.
\US [P uohLo vP ovUP.
13. Compare contract of Indemnity with contract of guarantee.
Dmkv JLu, Lov JLu8JkP.
14. Discuss the principles of insurance contract.
Pok JLuzv PomLokP ovUP.
15. Explain the different types of contracts.
JLuzv L PP USP.
22
25
DE8288
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION,
MAY 2010
COST ACCOUNTING
All questions carry equal marks.
1. Explain with proper examples any eight types of costs.
Hu Gmk P AhUP P uSu GkzxUPomkPh UP.
2. Write short notes on Time Keeping.
j Szu LO | S GxP.
3. Name any eight factors involved in wage determination.
T n \Lox Pzv GkzxU Po si Hu Gmk PooP GxP.
4. Explain the features of process costing.
Li AhUP Snov\[P UP.
5. Raw material 100 units = cost Rs. 1,000; Normal loss 10%; Scrap Rs. 100. Actual
output 95 units. Calculate abnormal gain.
Pa\o Lo 100 ASP, AhUP . 1,000, \ouon jmh 10% Au . 100,
Eso Lo 93 ASP. G A\ouon oLzu ASP PosP.
6. Define standard costing and explain its features.
u AhUP CUPn TP. Au Sn[P USP.
7. From the following data, calculate material yield variance :
Material Standard Mix Actual Mix
A 100 units @ Rs. 10 200 units @ Rs. 12
B 200 units @ Rs. 15 300 units @ Rs. 15
Standard loss allowed is 10%. Actual output 475 units.
R PokUPLmk L[Px Lo LomhU PosP.
Lo u P Es P
A . 10 100 ASP . 12 200 ASP
23
DE8288
B . 15 200 ASP . 15 300 ASP
u jmh 10%. Es Lk Lo 473 ASP.
8. Explain the purpose of reconciling cost and financial accounts.
AhUP PnUQ vU PnUQ j \uOPo SUPo UP.
Answer any FOUR questions only.
All questions carry equal marks.
9. Prepare a specimen cost sheet with as much information as possible.
ov AhUP Lmi, AvP A L[Ph uoUP.
10. Explain the causes and effects of labour turnover.
To _O| Pon[P O uoUP[P UP.
11. Discussfully any three methods of absorption of factory overheads.
uoO\o O\P Eo[S Hu P UP.
12. Calculate machine hour rate from the following :
Cost of machines Rs. 40,000; Estimated scrap value
Rs. 5,000; Average repairs and maintenance charges per month Rs. 500;
Standing charges allocated to machine per month Rs. 100; Effective working
life of machine 10,000 hours; Running time per month 200 hours; Power used
by machine : 5 units per hour @ 20 paise per unit.
R PokUPLmk L[Px Cv j Qu PosP.
Cv AhUP . 40,000, Ezu\ u . 3,000,
J ouzvOPo \o\ Lo O Lx US \P . 300, o \P
ouuo CvzvOPo L[S . 100, Cvzv \ B
10,000 o j[P, Jo ou Cv kx 200 o j[P, Ex \Uvox
J ASUS 20 L\o G Quzv J o jzv
3 ASP \UPLkQ.
24
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13. From the following figures prepare process account indicating the cost of each
process and the total cost. The production was 960 articles per week.
Process I Process II Process III
Rs. Rs. Rs.
Materials 6,000 2,000 800
Labour 3,200 8,000 2,400
Factory overheads 1,040 2,880 1,000
Office overhead amounting to Rs. 3,400 should be apportioned on the basis of wages.
Ignore stock in hand and work in progress at the beginning and at the end of
the week.
R PokUPLmk L[Px Li AhUP Jo Li AhUP
O ozu AhUPU PosP. Jo o
960 LomP EOLzv \LkQ.
Li I Li II Li III
. . .
Pa\oLo 6,000 2,00
0
800
o 3,200 8,00
0
2,40
0
uoO\o O\ 1,040 2,88
0
1,00
0
AP ozu O\ . 3,400I T Quzv
L[QkP. Pa\o Lo O EOLzv E LomP u C O i CP
JxUQ h.
14. From the following information calculate labour variances (minimum any three).
Gross direct wages
Rs. 5,400; Standard hours 2000; Standard rate per hour Rs. 2; Actual hours paid
1800 hours out of which hours not worked (abnormal idle time) are 100 hours.
R PokUPLmk L[P E LokP (Su Lm\ Hu )
PosP. ozu ji T . 3,400, u EOLzv j 2000, u J o j Qu . 2,
Eso E j[PUS T PokUPLmhx. 1800 o j. Cv 100 o j
(A\ouon C[Po j) \Lh.
25
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DE8298
15. Calculate the amount of profit as per the profit and loss account on the basis of
the following information :
The profit as per cost accounts was Rs. 3,00,000.
(a) The works overheads were under recorded in the financial accounts by Rs.
20,000.
(b) The administration expenses were under recorded in the financial accounts by
Rs. 10,000.
(c) Depreciation charges were over recorded in the cost accounts by Rs. 5,000.
(d) The interest received on investments amounted to Rs. 2,500.
R PokUPLmk L[P, oL jmhU PnUQ oLzv PosP.
AhUPU PnUQLi P oL . 3,00,000 BS
(A) uoO\o O\P . 20,000 vU PnUQ
SoP GuLmkx.
(B) osa \P vU PnUQ . 10,000 SoP GuLmkx.
(C) uo[P AhUP U PnUQ . 3,000 AvPoP G uLmkx.
(D) ukPx QhUPLO mi . 2,300 BS.
DISTANCE EDUCATION
PRODUCTION AND MATERIAL MANAGEMENT
1. Explain the term productivity.
EOLzvz v USP.
2. Write a short note on Ergonomics.
uoo 8 Cv Cn LO J |S GxP.
26
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DE8288
3. What do you understand by Gantts chart?
Pom Amhn LO Ax ox?
4. Explain plant location and layout.
uoO\o Ah O Chi LO USP.
5. Write the importance of ABC analysis.
ABC LSLo LO GxP.
6. What are the objectives of production planning and control?
EOLzv vmhku O PmkLomi joUP[P o?
7. State the important material handling equipments.
Pa\o Lo Po UQo Cv[PU SkP.
8. What are the objectives of stock verification?
C \Lozu joUP[P o?
9. Describe the importance of production system in the modern manufacturing
organisations.
j EOLzv [P EOLzv UQzx LO USP.
10. What are the factors affecting the choice of plant location?
uoO\o Ahzu u \v E PooP o?
11. Explain the importance of time and motion study.
j O A\ B LO USP.
12. Explain the functions of materials management.
\US os LoP USP.
13. What are the functions of stores management?
\UP os LoP o?
27
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DE8299
14. Distinguish between centralised buying and decentralised buying.
LkzuLmh o[SuUS LoUPLmh o[SuUS E LokP PomkP.
15. What are the essentials of a good stores layout?
J j \UP i Cou uP o?
DISTANCE EDUCATION
B.B.A./B.B.A (Lateral) DEGREE EXAMINATION,
MAY 2010.
ELEMENTS OF MARKETING
1. What is industrial marketing? What are its features?
uoO\o \uku Go G? Au |P o?
2. Explain the benefits of market segmentation.
\uLS LP .
3. What are the peculiarities of a good brand?
j Lku uzuP o?
4. Define packaging. What are the various methods of packaging a product?
Pmk Go G? Au PP o?
5. Explain the different types of factors affecting pricing.
nUS LPo PooP LO .
6. What are the functions of channels of distribution?
[P P LoP o?
28
32
DE8288
7. What are the difference between
(a) Advertising and publicity. (4)
(b) Advertising and salesmanship. (4)
O Lkzv PomkP.
(A) L O Lox L.
(B) L O OLzv.
8. What are the different types of sales promotion?
OL LUPzv P o?
9. What are the factors influence the consumers behaviour?
~Po Lo o[S jhzu nUS PooP o?
10. What is products life cycle? Discuss the stages of product life cycle.
Lo oUPa _O| Go G? Lo oUPa _O| L P .
11. What are the kinds of pricing?
n P USP.
12. What types of alternative distribution channels are available to a manufacturing
company?
Lo uoUS SzvOS E oO [P P o?
13. Discuss the various methods of training a salesman with it advantages and
drawbacks.
OLoPUS LO| PokUS L PP . Au LP O P
o?
14. (a) Draw an advertisement copy for share market in India.
(8)
(b) Is advertisement necessary Discuss. (7)
(A) Cvo E L[S \uUS J L jP x PomkP.
29
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DE8300
(B) L uo USP.
15. What is sales promotion? What are the significance and the limitations of sales
promotion in a market?
OL LUP Go G? Auh UQzxzu \u OL LUPzuU
PmkLkzx PooP o?
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION,
MAY 2010
MANAGEMENT ACCOUNTING
1. Define Management Accounting. Bring out the differences between Management
Accounting and Financial Accounting.
osU PnUQ . osU PnUQUS vU PnUQUS E
LokP GkzxU TP.
2. What are short-term and long-term solvency ratios? State their significance.
SQ Po O sh Po Ph Qu[P GL o? AO
UQzxzuU TP.
3. What do you mean by cash from operations? How would you calculate it?
oLo oUP LO Ax G? Au Go
PnUQko?
4. What is zero base budgeting? State its features.
AiLh vk Go G? Au A\[PU TP.
5. What is Margin of Safety? How is it calculated?
30
33
DE8288
Po Go G? Ax Go PnUQhLkQx?
6. State the uses and limitations of pay-back period.
vLa \zx Po G jP, SPU TP.
7. A companys stock turnover is 5 times; stock at the end is Rs. 5,000 more than
stock at the beginning. Sales
(all credit) are Rs. 2,00,000; rate of gross profit on cost is 1/4 th; Current liabilities
Rs. 60,000. Quick Ratio 0.75. Find current assets.
J zv \USa _O| 3 , uohUPa \UPh Cva\UQ v . 3,000
AvPoS. OL (x Ph) uoP . 2,00,000. AhUP ozu CoL
u 1/4 BS. jh LoP . 60,000. Qu 0.73. jh \ozxUPU PosP.
8. From the following information find out :
(a) Contribution.
(b) BEP in units.
(c) Margin of safety.
(d) Profit.
Rs.
Total Sales 60,000
Total Fixed Costs 18,000
Variable Costs 30,000
Units sold 2,000
RUPsh L[Px PskiUP :
(A) L[P
(B) \ (ASP)
(C) Po A
(D) CoL.
.
ozu OL 60,000
ozu a \P 18,000
o \P 30,000
Ox 2,000 ASP
31
DE8288
9. Explain the scope and importance of Management Accounting.
osU PnUQ O UQzxzu USP.
10. From the following balance sheets of AB Ltd., make out a schedule of changes
in working capital and a fund flow statement.
Liabilities 2006 2007 Assets 2006 2007
Rs. Rs. Rs. Rs.
Capital 4,50,000 5,00,000 Goodwill 1,15,000 90,000
Reserve 40,000 70,000 Buildings 2,00,000 1,70,000
P & L a/c 30,000 48,000 Plant 80,000 2,00,000
Creditors 97,000 1,33,000 Debtors 1,60,000 2,00,000
B/P 20,000 16,000 Stock 77,000 1,09,000
Tax provision 40,000 50,000 B/R 20,000 30,000
Cash 25,000 18,000
6,77,000 8,17,000 6,77,000 8,17,000
Additional Information :
(a) Depreciation of Rs. 10,000 on Plant and Rs. 20,000 on buildings has been
charged.
(b) Interim dividend paid was Rs. 20,000.
(c) Income tax Rs. 35,000 has been paid.
RUPoq H Azu C U SPx
(A) jh u oO Pomk AUP O
(B) v mh AUP BQOz uoUP.
LoP
2006 2007
\ozxUP
2006 2007
. . . .
u
4,50,000 5,00,000
jOL
1,15,000 90,000
Po
40,000 70,000
Pmhh
2,00,000 1,70,000
CoL jmh P/S
30,000 48,000
Cv
80,000 2,00,000
Phuo
97,000 1,33,000
PhoP
1,60,000 2,00,000
\/o
20,000 16,000
\UQ
77,000 1,09,000
JxURk
40,000 50,000
L/o
20,000 30,000
32
DE8288
oUP
25,000 18,000
6,77,000 8,17,000 6,77,000 8,17,000
Tku L[P :
(i) Cv uo . 10,000 O Pmhh uo 20,000
GuLmkx.
(ii) ChUPo CoL D . 20,000 \zuLmhx.
(iii) o . 33,000 \zuLmhx.
11. Draw up a flexible budget for overhead expenses on the basis of the following
data and determine the overhead rates at 70%, 80% and 90% plant capacity.
At 80% capacity level : Rs.
Variable wages 12,000
Variable stores 4,000
Power (30% Fixed) 20,000
Repairs (40% Variable) 2,000
Fixed Depreciation 11,000
Fixed Insurance 3,000
Fixed Salaries 10,000
Total 62,000
Estimated labour hours 1,24,000.
RUPoq a \PUPo J jQa|z vmh P. EOLzva \o 70%,
80% O 90% C[Sv a \ u nUP.
80% C[Sv : .
o v 12,000
o LshP 4,000
G\Uv (30% ox) 20,000
Lx USu (40% ox) 2,000
z uo 11,000
Pok ox 3,000
\L ox 10,000
ozu 62,000
vmhmh Loo j 1,24,000.
33
DE8288
12. The following data are obtained from the records of a company :
First Year Second Year
Rs. Rs.
Sales 80,000 90,000
Profit 10,000 14,000
Calculate :
(a) P/V ratio.
(b) Fixed Costs.
(c) BE Sales.
(d) Profit at a sales of Rs. 1,00,000.
(e) Sales needed to earn a profit of Rs. 16,000.
J zv HkPx RUPsh uPP Qhzx.
u Bsk Csho Bsk
. .
OL 80,000 90,000
CoL 10,000 14,000
PnUQkP :
(A) L[P u
(B) o \P
(C) \.. OL
(D) . 1,00,000 OL QhUS CoL
(E) . 16,000 CoL Dmh uo OL.
13. From the following information make out a statement of proprietors funds with
as many details as possible :
(a) Current ratio 2.5.
(b) Liquid ratio 1.5.
(c) Proprietory ratio (Fixed Assets/Proprietory Fund) 0.75.
(d) Working capital Rs. 60,000.
(e) Reserves and Surplus Rs. 40,000.
(f) Bank overdraft Rs. 10,000 (included in current liabilities).
34
DE8288
DE8301
(g) There is no long term loan or fictitious asset.
G uP uio A uzuUP P
Eo vUP RUPoq L[Px uoUP.
(A) jh Qu 2.3.
(B) Qu 1.3.
(C) Eo v Qu (a \ozx/
Eo v) 0.73.
(D) jh u . 60,000.
(E) Po O EL . 40,000.
() [Q LO . 10,000 (jh Lo \UPLmkx).
(G) shU PoUPh, a \ozxUP C.
14. Explain the net present value method. State its merits and demerits.
P P v USP. Au jP O SP TP.
15. Write short notes on :
(a) Differential Costing.
(b) Internal Rate of Return.
(c) Debtors Velocity.
|S GxP :
(A) LuU Po AhUP U PnUQ
(B) Emk CoL u
(C) Pho \ a_.

DISTANCE EDUCATION
FINANCIAL MANAGEMENT
35
34
DE8288
1. What are the classification of finance functions?
v LoP L PP o?
2. State and explain the objectives of financial management.
v os joUP[P UQ TP.
3. Discuss about need for an effective financial plan.
j vz vmhh uP ov.
4. What is capital structure? Explain its determinants.
u A Go G? Au woUQ PooP o?
5. What are the merits and demerits of debentures?
Phmk Lzv[P jP O wP o?
6. Write a note on term loans.
\U PhP Szx S P.
7. What are the various types of working capital?
jh uzv L PP o?
8. Describe the sources of working capital.
jh uzv [P ov.
9. Discuss the functions of financial controller.
vU PmkLomho LoP .
10. Briefly explain the factors affecting financial plan.
vz vmh[P LovUS PooP oP .
11. What is under capitalization? Explain its merits and demerits.
36
DE8288
DE8302
S uh Go G? Au j O wP o?
12. Describe the different types of securities.
L Po n Lzv[P USP.
13. State and explain features, merits and demerits of public deposits.
Lox P CP, jP O wP UQ TP.
14. Discuss the factors affecting working capital requirements.
jh u woUQ PooP LO ov.
15. What are the characteristics of a sound financial plan?
J j vz vmhh |P o?
DISTANCE EDUCATION
PRINCIPLES OF PERSONNEL MANAGEMENT
1. What are the functions of Personnel Management?
Loo os \LokP TP.
2. Explain the need for HRP in an organisation.
u vmhh u zv \oLoP USP.
3. Differentiate training and Development.
Lo LO| O Lomh LkzxP.
4. State the objectives of transfers.
37
35
DE8288
Lo ChoOzv SUPoP TP.
5. List the various methods of performance appraisal.
v vh PP T.
6. Highlight the various financial benefits for an example.
v \ou US P USP.
7. Write short notes on employee discipline.
Loo J[S LO | S P.
8. Enumerate the various measures of safety policy.
LooP LoxPo uohLo P USP.
9. Explain the role of personnel function in an organisation.
J zv, Loo os \Lomi L[Q .
10. Elucidate the HRP process.
u vmhh P .
11. Explain the importance of training.
Loo LO| UQzx LO .
12. What are the objectives of Performance appraisal?
Loo v vh SUPoP o?
13. Explain the various group incentives for employees.
Loo S US P .
14. Explain the various job evaluation systems.
Lo vo P USP.
15. Explain the principles involved in Grievances handling.
Loo S w P PoPP USP.
38

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