b.com. (hons.) third semester examination (year 2015 ...€¦ · b.com. (hons.) third semester...

1

B.Com. (Hons.) Third Semester Examination (Year 2015)

Corporate Accounting Subject Code: BCOM-301

Paper Code: SRS-221 Time : 20 Minutes

M.Marks : 10

Section A

[k.M v

(Objective Type Questions)

¼oLrqfu"B Á’u½

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for

marking the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA lgh mÙkj gsrq fn;s x;s ckDl esa () fpUg dk iz;ksx djsaA

Q. No. 1. Choose the correct answer-

lgh mÙkj pqfu,&

1. Shareholders get on their share capital-

va’k/kkfj;ksa dks mudh va’k iw¡th ij feyrk gS&

a) Interest b) Dividend

C;kt ykHkka’k

c) Commission d) Fees

deh’ku ’kqYd

2. As per the Table ‘F’ of Companies Act the maximum rate of interest on calls in

advance is-

dEiuh vf/kfu;e dh Vscy ‘F’ ds vuqlkj vkfxze ;kpukvksa ij C;kt dh nj gS&

a) 5% b) 12%

ik¡p izfr'kr ckjg izfr'kr

c) 9% d) 8%

ukS izfr'kr vkB izfr'kr

3. As per section 55 of Companies Act, 2013 the redemption of preference shares

can be made-

dEiuh vf/kfu;e] 2013 dh /kkjk 55 ds vuqlkj iwokZf/kdkj va’kksa dk ’kks/ku fd;k tk

ldrk gS&

a) Out of profits available for dividend

ykHkka’k ds fy, miyC/k ykHkksa ls

b) From the issue of new shares

u, va’kksa ds fuxZeu }kjk

c) Partially from available profits and partially from issue of new shares

v’kar miyC/k ykHk ,oa v’kar u;s va’kksa ds fuxZeu ls

d) All of these

mijksä esa ls lHkh

4. The debentures can be issued-

_.ki=ksa dk fuxZeu fd;k tk ldrk gS&

a) On face value b) On discount

vafdr ewY; ij cês ij

c) On premium d) All of these

izC;kft ij mijksä esa ls lHkh

Invigilator’s Signature

Roll No.

Enrollment No.

2

5. Payment of dividend should be made within ________ days from the date of

declaring dividend.

ykHkka’k dk Hkqxrku ykHkka’k dh ?kks"k.kk dh frfFk ls ---------------------- fnu ds vUnj gks tkuk

pkfg;sA

a) 30 b) 15

rhl iUnzg

c) 60 d) 90

lkB uCcs

6. Interim dividend is declared _________ financial year-

vUrfje ykHkka’k dh ?kks"k.kk foÙkh; o"kZ ds -------------------- dh tkrh gS&

a) At the beginning of b) During the

izkjEHk esa nkSjku

c) At the end of d) None of these

vUr esa mijksä esa ls dksbZ ugha

7. Profit prior to incorporation is ________ profit-

lekesyu ds iwoZ dk ykHk ------------------------- ykHk gS& a) Capital b) Revenue

iw¡thxr vk;xr

c) Net d) None of these

’kq) mijksä esa ls dksbZ ugha

8. ________ expenses are divided in the ratio of pre and post incorporation period-

---------------------- O;; lekesyu ds iwoZ ,oa i’pkr dh vof/k ds vuqikr esa ck¡Vs tkrs gS&

a) Salary b) Rent

osru fdjk;k

c) Insurance premium d) All of these

chek izhfe;e mijksä esa ls lHkh

9. Goodwill is _______ asset-

[;kfr ------------------- lEifÙk gS

a) Tangible b) Intangible

ewrZ vewrZ

c) Fictitious d) Current

dkYifud pkyw

10. Actual average profit is Rs. 800 and normal profit is Rs. 600. Super profit will be

________

okLrfod vkSlr ykHk 800 :- rFkk lkekU; ykHk 600 :- gSA vf/kykHk gksxk&

a) 200 b) 1,400

nks lkS ,d gtkj pkj lkS

c) 4,80,000 d) 1.33

pkj yk[k vLlh gtkj ,d n'keyo rSarhl

11. In comparison to face value, the valuations of shares are usually-

va’kksa dk ewY;kadu izk;% mlds vafdr ewY; dh rqyuk esa&

a) Less b) More

de gksrk gS vf/kd gksrk gS

c) Equal d) Less or more

leku gksrk gS de ;k vf/kd gksrk gS

3

12. At the end of the year capital employed is Rs. 50,000. Profit for the year is Rs.

10,000. Average capital employed will be-

o"kZ ds vUr esa fofu;ksftr iw¡th 50]000 :Ik;s gSA o"kZ dk ykHk 10]000 :Ik;s gSA vkSlr

fofu;ksftr iw¡th gksxh&

a) 30,000 b) 20,000

rhl gtkj chl gtkj

c) 45,000 d) 55,000

iSarkfyl gtkj ipiu gtkj

13. Double account system is applied in-

nksgjk ys[kk iz.kkyh ykxw gksrh gS&

a) Manufacturing industry

fuekZ.k m|ksx esa

b) Trading companies

O;kikfjd dEifu;ksa esa

c) Public utility company

lkoZZtfud mi;ksfxrk okys laLFkkuksa esa

d) Non-profit organisations

xSj&ykHk vftZr laLFkk,¡

14. Clear profit is calculated in __________ company-

Li"V ykHk dh x.kuk --------------------- dEiuh esa dh tkrh gS&

a) Water supply b) Railway

ty iwfrZ jsYos

c) Electricity supply d) None of these

fo|qr mijksä esa ls dksbZ ugha

15. On acquiring at least ____ percentage shares in subsidiary company a company

becomes holding company-

lgk;d dEiuh ds de ls de -------------------- izfr’kr vad Ø; djus ij lw=/kkjh dEiuh

dgykrh gS&

a) 51% b) 30%

bD;kou izfr'kr rhl izfr'kr

c) 70% d) 45%

lÙkj izfr'kr iSarkfyl izfr'kr

16. In the books of a subsidiary company the balances of profit and loss account as on

1st January and 31

st December were Rs. 1,00,000 and Rs. 1,60,000 respectively.

Holding company acquired shares on 1st April. The pre acquisition profit will be-

lgk;d dEiuh esa 1 tuojh rFkk 31 fnlEcj dks ykHk&gkfu [kkrs dk ’ks"k Øe’k%

1]00]000 rFkk 1]60]000 :Ik;s FkkA lw=/kkjh dEiuh us 1 vizSy dks va’k Ø; fd;sA va’k

vf/kxzg.k ds iwoZ dk ykHk gksxk&

a) 1,15,000 b) 1,30,000

,d yk[k iUnzg gtkj ,d yk[k rhl gtkj

c) 1,45,000 d) 60,000

,d yk[k iSarkfyl gtkj lkB gtkj

4

17. Winding up of a company means-

dEiuh ds lekiu ls vk’k; gS&

a) Closer of company’s business

dEiuh dk O;kikj cUn djus ls

b) Disposal of the assets of the company

dEiuh dh lEifÙk;ksa dks cspus ls

c) End of company’s legal existence

dEiuh dk oS/kkfud vfLrRo lekIr gksus ls

d) None of these

mijksä esa ls dksbZ ugha

18. Partly secured creditors means-

va’kr% jf{kr ysunkjksa ls vk’k; gS&

a) Excess of book value of assets pledged over debt

cU/kd lEifÙk;ksa ds iqLrdh; ewY; dk _.k ij vkf/kD;

b) Excess of realised value of assets pledged over debt

cU/kd lEifÙk;ksa ds olwyh ewY; dk _.k ij vkf/kD;

c) Excess of debt over book value of asset pledge

_.k dk cU/kd lEifÙk ds iqLrdh; ewY; ij vkf/kD;

d) Excess of debt over realised value of asset pledge

_.k dk cU/kd lEifÙk ds olwyh ewY; ij vkf/kD;

19. The main object of amalgamation is-

,dhdj.k dk eq[; mís’; gS&

a) To minimize the expenses b) To stop competition

O;;ksa esa ferO;f;rk ykuk izfrLi)kZ dk yksi djuk

c) To facilitate distribution d) All of these

forj.k esa lqxerk ykuk mijksä esa ls lHkh

20. Internal reconstruction of a company means-

dEiuh ds vkUrfjd iqufuZekZ.k dk vk’k; gS

a) Reconstruction of the company

dEiuh ds iqufuZekZ.k ls

b) Internal changes of the company

dEiuh ds vkUrfjd ifjorZu ls

c) External changes of the company

dEiuh ds cká ifjorZu ls

d) External and internal changes of the company

dEiuh ds vkUrfjd ,oa cká ifjorZu ls

---------------------------

1


Corporate Accounting Subject Code: BCOM-301

Paper Code: SRS-221 Time : 2 Hrs.40 Mts.

M.Marks : 60

Section B

[k.M c (Short Answer Type Questions)

(y?kq mÙkjh; iz’u)

Attempt all questions. Each question carries 4 marks.

lHkh iz’uksa ds mÙkj nsaA lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSA

Q.No. 2. What is meant by a share? Give the names of the types of shares.

va’k ls D;k vk’k; gS\ va’kksa ds izdkjksa ds uke nhft;sA

OR

What is meant by pro-rata allotment?

vkuqikfrd vkcaVu ls D;k vk’k; gS\

Q.No. 3. What is goodwill? When does it arise?

[;kfr D;k gS\ ;g dc mfnr gksrh gS\

OR

Explain Revenue Account.

vkxe [kkrs dks le>kb,A

Q.No. 4. A company earns a profit of Rs. 2,00,000 calculate the maximum remuneration in

following cases-

,d dEiuh dk ’kq) ykHk 2]00]000 :- gS] fuEu n’kkvksa esa vf/kdre ikfjJfed dh x.kuk

dhft,&

(a) Overall managerial remuneration

lexz izcU/kdh; ikfjJfed

(b) To part time directors if the company has one managing director.

va’kdkfyd lapkydksa dks ;fn dEiuh ,d izcU/k lapkyd gSA

OR

Business purchased ¼O;olk; Ø;½ 1st April, 2014 ¼1 vizSy 2014½

Incorporation ¼lekesyu½ 1st August, 2014 ¼1 vxLr] 2014½

Year ending ¼o"kkZar½ 31st March ¼31 ekpZ] 2015½

Sales ¼foØ;½

From 1st April 2014 to 31

st July 2014 Average Rs. 20,000 per month

1 vizSy] 2014 ls 31 tqykbZ] 2014 vkSlr 20]000 :Ik;s ekfld

From 1 August 2014 to 31st March 2015 Rs. 4,00,000

1 vxLr] 2014 ls 31 ekpZ] 2015 4]00]000 :Ik;s

Find out time and sales Ratio.

Lke; rFkk foØ; vuqikr fudkysaA

Q.No. 5. Describe briefly major heads of ‘Equity and Liabilities’ side of balance sheet.

fpës ds ^lerk ,oa nkf;Ro* i{k ds izeq[k 'kh"kZdksa dk la{ksi esa o.kZu dhft,A

OR

What is meant by subsidiary company?

lgk;d dEiuh ls D;k vk’k gS\

Roll No.

2

Q.No. 6. What do you understand by 'Capital Reduction'?

va'k ^iw¡th esa deh* ls vki D;k le>rs gSa\

OR

What is amalgamation? Explain pooling of Interest Method.

,dhdj.k D;k gS\ C;kt fof/k ds ,dhdj.k dks le>kb,A

Section C

[k.M l (Long Answer Type Questions)

(nh?kZ mÙkjh; iz’u) Attempt all questions. Each question carries 8 marks.


Q.No. 7. Archana applied for 1,200 shares of Ajay Ltd. issued only 1,000 shares of Rs. 10 each at

a premium of Rs. 2 per share payable Rs. 4 on application, Rs. 5 on allotment (including

premium) and remaining of first and final call. Archana could not pay allotment and call

money. Her shares were forfeited and reissued at a premium of Rs. 1 per share. Give

journal entries for forfeiture and reissue.

vpZuk us vt; fyfeVsM ds 1200 va’kksa ds fy;s vkosnu fd;k rFkk vt; fyfeVsM us vpZuk

dks 10 :Ik;s okys 1000 va’k 2 :Ik;s izhfe;e ij fuxZfer fd;sA vkosnu ij 4 :Ik;s] vkcaVu

ij 5 :Ik;s ¼izhfe;e lfgr½ rFkk ’ks"k izFke o vafre ;kpuk ij ns; FksA vpZuk us vkcaVu rFkk

;kpuk dk Hkqxrku ugha fd;k rFkk mlds va’kksa dk gj.k dj fy;k x;kA bu gj.k fd;s va’kksa

dks 1 :Ik;s izfr va’k izhfe;e ij iqu% fuxZfer dj fn;k x;kA va’k gj.k rFkk iqu% fuxZeu dh

izfof"V;k¡ nhft;sA

OR

How many equity shares of Rs. 10 each to be issued for the redemption of Rs. 50,000

preference shares at 10% premium if credit balance of P & L account and securities

premium are Rs. 20,000 and Rs. 4,025 respectively and new shares will be issued at 5%

premium.

50]000 :Ik;s ds iwokZf/kdkj va’kksa dk 10% izhfe;e ij ’kks/ku djus ds fy;s 10 :Ik;s okys

fdrus lerk va’k fuxZfer djus gksaxs ;fn ykHk gkfu [kkrs dk ØsfMV ’ks"k 20]000 :Ik;s rFkk

va’k izhfe;e [kkrs dk 'ks"k 4]025 :Ik;s gS rFkk u;s va’k 5% izhfe;e ij fuxZfer fd;s tk;saA

Q.No. 8. The following particulars are available in respect of the business of "A" -

fuEukafdr fooj.k A ds O;kikj ls lacaf/kr gSa&

(a) Average capital employed vkSlr fofu;ksftr iw¡th& 5,000

(b) Training results O;kikfjd Qy&

Year o"kZ

1 Profit ykHk 1,220

2 Profit ykHk 1,500

3 Loss gkfu 200

4 Profit ykHk 2,100

(c) Market rate of interest on investment 8%.

(c) fofu;ksxksa ij C;kt dh nj 8%.

(d) Rate of risk on capital invested in business 2%.

(d) O;kikj esa yxh gqbZ iw¡th ij tksf[ke dh nj 2%.

(e) Remuneration from alternative employment of the proprietor (if not engaged in

business) per annum 360.

(e) ekfyd dk vU; O;olk; ls ikfjJfed ¼;fn og O;kikj esa lyXu ugha gS½ 360 :-

okf"kZdA

You are required to compute the value of goodwill on the basis of 3 years purchase of

super profits of the business calculated on the average profits of the last 4 years.

3

[;kfr dk ewY;kadu fiNys pkj o"kksZa ds vkSlr ykHk ds vk/kkj ij vf/kykHk ds rhu o"kksZa ds Ø;

ls dhft,A

OR

The paid-up share capital of a company is 2,000, 5% preference share of Rs. 100 each

and 30,000 equity shares of Rs. 10 each. In addition to the fixed dividend of 5%, the

preference share holders are also entitled to 5% of the profit after payment of a dividend

of 10% to the equity shares, any surplus profit being available for equity share holders.

The annual average profits of the company are Rs. 1,03,000 after providing for

depreciation and taxation and it is considered necessary to transfer Rs. 3,000 per year to

general reserve. The normal return expected on preference share is 8% and that on

equity share 10%.

You are required to work out the value of each preference share and equity share in the

company.

,d dEiuh dh pqdrk va'k iwath esa 2]000] 5% iwokZf/kdkj va'k 100 :- okys vkSj 30]000 lerk

va'k 10 :- okys gSaA iwokZf/kdkj va'k/kkjh LFkk;h ykHkka'k 5% ds vfrfjDr ml ykHk dk 5%

vkSj ysus ds gdnkj gSa tks lerk va'k ij 10% ykHkka'k nsus ds ckn 'ks"k cprk gSA blds ckn

tks ykHkksa dk vkf/kD; jgrk gS og lerk va'k/kkfj;ksa dks feyrk gSA

âkl vkSj dj ds fy, vk;kstu djus ds ckn dEiuh ds okf"kZd vkSlr ykHk 1]03]000 :- gSa

vkSj 3]000 :- izfro"kZ lkekU; lap; esa gLrkarfjr djuk vko';d gSA iwokZf/kdkj va'kksa ij

izR;kf'kr mfpr vk; 8% vkSj lerk va'k ij mfpr izR;kf'kr vk; 10% gSA

vkidks dEiuh ds iwokZf/kdkj va'k vkSj lerk va'k dk ewY; fudkyuk gSA

Q.No. 9. A Ltd. was incorporated on 1st August, 2014 to purchase the business of X Ltd. from 1

st

April, 2014-

A fyfeVsM dk lekesyu 1 vxLr] 2014 dks X fyfeVsM ds O;kikj dks 1 vizSy] 2014 ls Ø;

djus ds fy, gqvk&

Statement of profit and loss

ykHk gkfu fooj.k i=

(for the year ending 31st March, 2015)

Particulars Amount

I. Revenue from operations ifjpkyu ls vk; % Gross Profit ldy ykHk 1,55,000

II. Expenses O;;

Employees benefits expense deZpkfj;ksa dh lqfo/kkvksa ij O;;%

Director fees lapkyd ’kqYd 4,600

Salaries osru 36,000

Finance costs foÙk ykxrsa%

Interest on loan _.k ij C;kt 3,000

Other expenses vU; O;;%

Rent and taxes fdjk;k ,oa dj 12,000

Insurance chek 3,000

Commission deh’ku 6,000

Office expenses dk;kZy; O;; 7,500

Bad debts Mwcr _.k 2,000

Preliminary expenses izkjafHkd O;; 6,500

Carriage xkM+h HkkM+k 3,000

Discount cV~Vk 3,500

Advertisement foKkiu 4,000

Bank charges cSad O;; 1,500

Electricity charges fctyh O;; 2,400

Total expenses dqy O;; 95,000

III. Profit before exceptional and extraordinary items and tax (I-II)

viokn Lo:Ik o vlk/kkj.k en rFkk dj iwoZ ykHk

60,000

4

Total sales for the year ending 31st March 2015 were Rs. 5,00,000 out of which sales of

Rs. 1,50,000 were for the period from 1st April to 1st August, 2014.

Find out profit prior to incorporation and subsequent to incorporation of A Ltd.

31 ekpZ 2015 dks lekIr gksus okys o"kZ esa dqy fcØh 5]00]000 :- Fkh] ftlesa ls 1]50]000 :-

1 vizSy] ls 1 vxLr] 2014 rd dh FkhA

A fyfeVsM ds lekesyu ds iwoZ o ckn ykHk fudkfy,A

OR

A company was incorporated on 30 September, 2014 to acquire the business of

Shri Manish as from 1st April, 2014. The accounts for the year ended 31st March 2015

discloses the following information-

There was a gross profit of Rs. 360000 the sales for the year amounted to Rs. 18,00,000

of which Rs. 8,10,000 were for the first six months. The expenses which were debited to

profit and loss a/c are as under-

Director's fees Rs. 22,500, bad debts, Rs. 5,400, advertisement expenses Rs. 18,000 per

annum under an agreement, salary Rs. 96,000, preliminary expenses written off

Rs. 7,500 and donation to political party Rs. 7,500.

Prepare profit and loss a/c, showing the amount of profit prior to and after incorporation.

Jh euh"k ds O;kikj dks Ø; djus ds fy, 30 flrEcj 2014 dks ,d dEiuh dk lekesyu gqvk

ftlus 1 vizSy] 2014 ls O;kikj Ø; fd;kA 31 ekpZ] 2015 dks lekIr gks jgs o"kZ ds [kkrksa ls

fuEu lwpuk,¡ miyC/k gqbZaA lekesyu ls iwoZ ,oa Ik'pkr~ ds ykHk crykb,A

ldy ykHk 3]60]000] foØ; 18]00]000] ftlesa ls 8]10]000 dk foØ; izFke N% ekgksa dk gSA

O;; tks ykHk&gkfu [kkrs ls pktZ fd, x, gSa] os fuEu gSa& lapkyd 'kqYd :- 22]500] Mwcr

_.k :- 5]400] foKkiu O;; :- 18]000 okf"kZd tks ,d vuqcU/k ds vUrxZr gSA osru 96]000

:- izkjafHkd O;; vifyf[kr 7]500 rFkk jktuSfrd ikVhZ dks dEiuh }kjk fn;k x;k pUnk

:- 7]500A

Q.No. 10. Following are the balance sheet of Parle Ltd. and its subsidiary Everfresh Ltd. on

31.3.15-

Ikjys fyfeVsM vkSj mldh lgk;d ,ojÝs'k fyfeVsM ds 31-3-15 ds fpës fuEu izdkj gSa&

Particulars fooj.k Parle Ltd.

Ikjys fy-

Everfresh Ltd.

,ojÝs'k fy-

I. Equity and Liabilities lerk ,oa nkf;Ro

Shareholders fund va'k/kkjh dks"k

(a) Share capital Rs. 100 each va'k iw¡th 100 :-izfr 10,00,000 2,00,000

(b) Reserves and surplus lap; ,oa vkf/kD;

General reserves lkekU; lap; 2,00,000 -

Profit and loss account ykHk&gkfu [kkrk 1,00,000 40,000

Current liabilities py nkf;Ro

Creditors ysunkj 2,00,000 40,000

Total 15,00,000 2,80,000

II. Assets lEifÙk;k¡

Sundry assets fofo/k lEifÙk;k¡ 12,60,000 2,80,000

1,600 shares in Everfresh Ltd.

,ojÝs'k fy- esa 1]600 va'k

2,40,000

-

Total 15,00,000 2,80,000

5

Prepare consolidated balance sheet in each of the following cases-

fuEu izR;sd fLFkfr;ksa esa fefJr fpëk cukb;sA

(1) At the date of acquisition of 80% shares by Parle Ltd. in Everfresh Ltd. the profit

of Everfresh Ltd. amounted to Rs. 25,000.

ftl frfFk dks ikjys fyfeVsM us ,ojÝs'k fyfeVsM ds 80% va'k Ø; fd;s gSa ml

frfFk dks ,ojÝs'k fyfeVsM esa ykHk 25]000 :- FkkA

(2) At the date of acquisition of 80% shares, the profit of Everfresh Ltd. amounted to

Rs. 70,000.

80% va'k Ø; djus dh frfFk dks ,ojÝs'k fyfeVsM esa ykHk 70]000 :- FksA

(3) At the date of acquisition 80% shares, there is a loss of Rs. 30,000 in Everfresh

Ltd.

80% va'k Ø; djus dh frfFk dks ,ojÝs'k fyfeVsM esa 30]000 dh gkfu FkhA

OR

X Ltd. went into voluntary liquidation. The assets and liabilities of the company were as

under-

X fyfeVsM dk ,sfPNd lekiu gqvkA dEiuh dh lEifÙk;ksa rFkk nkf;Roksa dk fooj.k fuEu FkkA

Cash balance jksdM+ 'ks"k 2,000

Bank balance cSad 'ks"k 10,000

Sundry assets fofo/k lEifÙk;k¡ 3,00,000

Realised from sundry assets fofo/k lEifÙk;ksa ls olwyh 2,70,000

Legal charges dkuwuh O;; 1,000

Debenture secured by floating charges _.ki= py izHkkj }kjk lqjf{kr 1,00,000

Preferential creditors iwokZf/kdkj ysunkj 2,000

Remuneration to liquidator fuLrkjd dk ikfjJfed 6,000

Cost of winding up lekiu dh ykxr 3,000

Others unsecured creditors vU; vjf{kr ysunkj 2,00,000

Equity share capital lerk va'kiw¡th 3,00,000

From the above information prepare liquidator's final statement of account.

mDr lwpukvksa ls fuLrkjd dk vafre fooj.k [kkrk cukb,A

Q.No. 11. On the reconstruction of a company, the following terms were agreed upon:

The shareholders to receive in lieu of their present holding (viz., 50,000 shares of Rs. 10

each) the following.

i) Fully paid equity shares equal to 2/5th of their holding.

ii) 5% Pref. shares, fully paid, to the extent of 1/5th of the above new Equity shares.

iii) Rs. 60,000; 6% second debentures.

An issue of Rs. 50,000, 5% first debentures was made and allotted, payment for the

same have been received in cash. The Goodwill, which stood at Rs. 3,00,000 was

written down to Rs. 1,50,000. The plant and machinery which stood at Rs. 1,00,000 was

written down to Rs. 75,000. The freehold and leasehold premises which stood at Rs.

1,50,000 were written down to Rs. 1,25,000. Make necessary journal entries in the

books of the company on the basis of above transactions.

,d dEiuh ds iqufuZekZ.k ij fuEu 'krsZa Lohd`r dh xbZ%

va'k/kkjh dks vius fo|eku va'kksa ¼tks 10 :- okys 50]000 va'k gSa½ ds cnys esa fuEufyf[kr izkIr

djuk gS%

i) vius fo|eku va'kksa ds 2@5 Hkkx ds cjkcj iw.kZnÙk lerk va'k

ii) mi;qZDr u, lerk va'kksa ds 1@5 rd 5% iw.kZnÙk iwokZf/kdkj va'k

iii) 60]000 :- 6% f}rh; _.ki=A

6

50]000 :- ds izFke _.ki=ksa dk fuxZeu o vkc.Vu fd;k x;k ftlds fy, Hkqxrku udnh esa

izkIr gqvkA [;kfr tks 3]00]000 :- dh Fkh] 1]50]000 :- rd vifyf[kr dj nh xbZA Iyk.V o

e'khujh tks 1]00]000 :- ds Fks ?kVkdj 75]000 :- ds dj fn, x,A ÝhgksYM ,oa iês ij Hkou

dks tks 1]50]000 :- dk Fkk] ?kVkdj 1]25]000 :- dj fn;k x;kA mi;qZDr O;ogkjksa ds vk/kkj

ij dEiuh dh iqLrdksa esa tuZy ds vko';d ys[ks dhft,A

OR

Under what conditions internal reconstruction becomes desirable? How is it effective?

fdu n'kkvksa esa vkUrfjd iqufuZekZ.k vko';d gks tkrk gS\ bls fdl izdkj izHkkoh cuk;k tkrk

gS\

----------------------

1


Principles of Statistics Subject Code: BCOM-302

Paper Code: SRS-222

Time : 20 Minutes

M.Marks:10

Section A

[k.M v


¼oLrqfu"B iz’u½

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for marking the

correct answer.

lHkh iz’u vfuok;Z gSA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA lgh mÙkj gsrq fn;s x;s ckDl esa () fpUg dk

iz;ksx djsaA

Q.No. 1. Choose the correct answer-

lgh mÙkj dk pquko djsa&

1. The word ‘Statistics’ of English language have been derived from the following word of

German Language -

vaxszth Hkk"kk ds 'kCn ^LVSfVfLVDl* dh mRifÙk tEkZu Hkk"kk ds fuEu 'kCn ls gqbZ gS&

a) Statistics b) Statiska

LVSfVfLVDl LVSfVLdk

c) Statistik d) State

LVSfVfLVd LVsV

2. Statistical data are of what type?

lkaf[;dh lead ds fdrus izdkj gksrs gS\

a) 2 b) 3

nks rhu

c) 5 d) None of these

ik¡p mijksDr esa ls dksbZ ugha

3. Sample is the representative of-

U;kn’kZ izfrfuf/k gksrk gS&

a) Universe b) Investigation

lexz dk vuqla/kku dk

c) Data d) None of these

lead dk mijksDr eas ls dksbZ ugha

4. Classification is the process of arranging data in-

oxhZdj.k ds vraxZr leadksa dks O;OkfLFkr fd;k tkrk gS&

a) Different rows

fofHkUu iafDr;ksa esa

b) Different columns

fofHkUu LraHkksa eas

c) Different columns & rows

fofHkUu LraHkksa esa ,oa iafDr;ksa esa

d) Grouping of related facts in different classes

lacaf/kr rF;ksa ds lewg ds fofHkUu oxkasZ esa

Roll No.

Enrollment No.


2

5. In usual notation sturge’s formula is:-

lkekU; ladsru eas LVtsZl lw= gS &

a) n=1+3.322 logN b) n=1-3.322 logN

c) n=1+3.122 logN d) None of these

mijksDr esa ls dksbZ ugha

6. Statistical mean which is not affected by extreme value is-

lkaf[;dh ek/; tks pje ekuksa ls izHkkfor ugha gksrk gS&

a) Arithmetic mean b) Median

lekUrj ek/; ekf/;dk

c) Hormonic mean d) Geometric mean

gjkRed ek/; xq.kksÙkj ek/;

7. Quartile deviation is-

prqFkZd fopyu gS&

a) Q3-Q1 b) Q1+Q3

c) Q3-Q1 d) Q3+Q1

2 2

8. The limits of Bowley’s coefficient of Skewness are-

ckWmyss ds fo"kerk xq.kkad dh lhek,a gSa&

a) +1 b) +2

c) +3 d) None of these

mijksDr esa ls dksbZ ugha

9. In time series” Recovery”-

dky Js.kh esa ^^iqu:RFkku” gS&

a) Trend b) Seasonal Variation

miufr ls ekSleh fopj.k ls

c) Cyclical Fluctuation d) Irregular fluctuation

pØh; mPpkopu ls vfu;fer ifjorZu ls

10. Karl’s Pearson correlation coefficient is always-

dkyZ fi;lZu lglaca/k xq.kkad gksrk gS lnSo&

a) More than 1 b) Less than 1

1 ls vf/kd &1 ls de

c) More than 0 d) between -1 and +1

0 ls vf/kd &1 vkSj $1 ds chp esa

11 If one regression coefficient is negative then other will be-

;fn ,d izfrixeu xq.kkad _.kkRed gS rks nwljk xq.kkad gksxk&

a) Positive b) Negative

/kukRed _.kkRed

c) Positive or Negative d) None of these

/kukRed ;k _.kkRed mijksDr esa ls dksbZ ugha

3

12 The formula to calculate an index number by & family budget method is-

ikfjokfjd ctV jhfr }kjk lwpdkad Kkr djus dk lw= gS&

a) Σp1q0 b) Σp1

x 100 x 100

Σp0q0 Σp0

b) ΣRW d) None of these

ΣW mijksDr esa ls dksbZ ugha

13 In the computation of price index number the price of the base is assumed as-

dher lwpdkad fudkyus esa vk/kkj dh dher dks ekuk tkrk gS&

a) 100 b) 200

c) 300 d) 400

14 In a bar diagram, the base line:-

n.M fp= esa vk/kkj js[kk gksrh gS &

a) Horizontal b) Vertical

{kSfrt mnxz

c) False base line d) All of these

feF;k vk/kkj js[kk mijksDr esa ls lHkh

15 In the construction of Histogram the importance is given to-

vko`fÙk vk;r fp= dh jpuk djus eas egRo gksrk gS&

a) Thickness b) Height

eksVkbZ dk Å¡pkbZ dk

c) Breadth d) None of these

pkSM+kbZ dk mijksDr esa ls dksbZ ugha

16. The best average of construction of Index Number is-

funsZ’kkadksa dh jpuk ds fy, loZJs"B ek/; gS&

a) Median b) Geometric Mean

e/;dk xq.kksÙkj ek/;

c) Mode d) Arithmetic Mean

ewf;"Bd lekUrj ek/;

17. If the two regression lines are perpendicular to each other i.e. cut each other at the right

angle, then the value of correlation coefficient r is-

;fn nksuksa izrhixeu js[kk,a ,d nwljs ds yEcor~ gksa] vFkkZr~ ,d nwljs dks ledks.k ij dkVrh

gSa rks lglaca/k xq.kkad r dk eku gksxk&

a) 0 b) 1

c) -1 d) +1

18. In calculating probable error following is used-

laHkkO; foHkze dh x.kuk esa iz;ksx fd;k tkrk gS&

a) 0.6754 b) 0.6745

c) 0.6725 d) 0.6752

4

19. The Phases of cyclical fluctuations are-

pØh; mPpkopu dh voLFkk,a gSa&

a) One b) Two

,d nks

c) Three d) Four

rhu pkj

20. The Geometric mean of the observations 4, 8, 16, 32, 64 is-

izs{k.kkas 4] 8] 16] 32] 64 dk xq.kksÙkj ek/; gksxk&

a) 8 b) 16

vkB lksyg

c) 32 d) 64

cÙkhl pkSlB

-------------------

1

B.Com. (Hons.)Third Semester Examination (Year 2015)

Principles of Statistics Subject Code: BCOM-302

Paper Code: SRS-222

Time : 2 Hrs. 40 Mts.

M.Marks: 60

Section B

[k.M c

(Short Answer Type Questions)



lHkh iz’uksa ds mÙkj nsaA ÁR;sd iz’u ds fy;s 4 vad fu/kkZfjr g SA

Q.No. 2. Define Statistics. Discuss its five importance.

lkaf[;dh dh ifjHkk"kk nhft,A blds ik¡p egRo le>kb,A

OR

Explain the different types of statistical investigation.

lkaf[;dh vuqla/kku ds fofHkUu izdkj crkb,A

Q.No. 3. What is „Central Tendency‟? State kinds of different average.

^dsUnzh; izo`fr* D;k gS\ ek/;ksa ds fofHkUu izdkj crkb,A

OR

Explain the properties of a good average.

,d Js"B ek/; dh fo’ks"krkvksa dks le>kb,A

Q.No. 4. What do you understand by standard deviation?

izeki fopyu ls vki D;k le>rs gS\

OR

What is Skewness? How does it differ from dispersion?

fo"kerk D;k gS\ ;g vifdj.k ls fdl izdkj fHkUu gSA

Q.No. 5. What do you understand by Karl Pearson‟s correlation coefficient?

dkYkZ fi;lZu ds lglaca/k xq.kkad ls vki D;k le>rs gS\ OR

Why are there two regression lines?

izfrixeu js[kk,¡ nks D;ksa gksrh gSa\

Q.No. 6. “Index numbers are Economic barometer.” Explain this statement.

^^funsZ’kkad vkfFkZd csjksehVj gSA^^ bl dFku dks le>kb,A OR

What do you understand by cost of living index number?

thou fuokZg lwpdkad ls vki D;k le>rs gS\

Roll No.

2

Section C

[k.M l

(Long Answer Type Questions)

(nh?kZ mÙkjh; iz’u)


lHkh iz’uksa ds mRrj nsaA ÁR;sd iz’u ds fy;s 8 vad fu/kkZfjr gSaA

Q.No. 7. Represent the following data by sub-divided bar diagram drawn on percentage basis:- :-

fuEufyf[kr vkadM+ksa dks izfr’kr varfoZHkØ n.M fp= }kjk iznf’kZr djsaA

Items (en) Monthly Expenditure of three families

rhu ifjokjksa dk ekfld O;;

A B C

Food (Hkkstu) 360 300 200

Clothing (diM+k) 162 140 120

House Rent (edku fdjk;k) 126 120 100

Fuel & Light ¼bZa/ku ,oa izdk’k½ 72 60 40

Misc. (fofo/k) 180 130 140

OR

What are secondary data? Discuss their main sources .What precaution should be taken

before using these data?

f}rh;d lead D;k gksrs gS\ buds izeq[k L=ksr crkb,A buds mi;ksx ls igys D;k

lko/kkfu;k¡ j[kuh pkfg,A

Q.No. 8. Calculate mean, median and mode from the following table:-

Marks less than: 80 70 60 50 40 30 20 10

No. of Students: 50 45 40 30 16 10 7 3

fuEu lkj.kh }kjk ek/;] ef/;dk ,oa cgqyd ds eku Kkr djsa&

vad ls de % 80 70 60 50 40 30 20 10

Nk=ksa dh la[;k % 50 45 40 30 16 10 7 3

OR

Calculate median and mode from the following table-

Marks: 0-10, 10-20, 20-30, 30-40, 40-50, 50-60, 60-70

No. of Students: 15 25 32 56 78 80 70

fuEu leadekyk ls ef/;dk ,oa cgqyd Kkr dhft,&

izkIrkad: 0-10, 10-20, 20-30, 30-40, 40-50, 50-60, 60-70

fo|kfFkZ;ksa dh la[;k% 15 25 32 56 78 80 70

Q.No. 9. Calculate mean deviation from median and its coefficient from the following data:-

Class: 0-6 6-12 12-18 18-24 24-30

Frequency: 8 10 12 9 6

fuEu leadkas ls ef/;dk ls ikfjr ek/; fopyu rFkk bldk xq.kkad Kkr dhft,&

oxZ: 0-6 6-12 12-18 18-24 24-30

vko`fÙk: 8 10 12 9 6

OR

3

Calculate standard deviation and coefficient of variation from the following data-

Value more than: 70 60 50 40 30 20

Frequency: 7 18 40 40 63 65

fuEu vkadMksa ls izeki fopyu rFkk fopj.k xq.kkad dks ifjdfyr dhft,&

ewY; ls vf/kd: 70 60 50 40 30 20

vko`fÙk: 7 18 40 40 63 65

Q.No. 10. Calculate Karl Pearson‟s correlation coefficient between x and y-

x: 58 43 41 39 43 46 43 45 41 47 45 44

y: 11 27 31 42 30 28 28 20 19 20 32 30

x RkFkk y ds chp dkyZ fi;Zlu lglaca/k xq.kkad Kkr dhft,&

x: 58 43 41 39 43 46 43 45 41 47 45 44

y: 11 27 31 42 30 28 28 20 19 20 32 30

OR

From the following data obtain the two lines of regression and find the estimated values

of X and Y:-

x: 6 2 10 4 8

y: 9 10 5 8 7

fuEu leadksa ls nks izrhixeu lehdj.k izkIr dhft, rFkk x vkSj y ds vuqekfur eku Kkr

dhft,A x: 6 2 10 4 8

y: 9 10 5 8 7

Q.No. 11. Construct Laspeyre, Paasche, and Fisher Index numbers from the following data-

fuEufyf[kr vkaadM+kas ls YkSfLi;js] ik’ks ,oa fQ’kj funsZ’kkadksa dh jpuk dhft,&

Items (oLr q) 1997 2007

Price

(ewY;)

Quantity

(ek=k)

Price

(ewY;)

Quantity

(ek=k)

A 4 20 6 10

B 3 15 5 20

C 2 25 3 15

D 5 10 4 40

OR

Fit a straight line trend by the method of least squares to the following time series data

and estimate the value for 2002.

Year: 1993 1994 1995 1996 1997 1998 1999

Value („000): 80 90 92 83 94 99 92

fuEufyf[kr dky Js.kh leadksa ds fy, U;wure oxZ fof/k }kjk ljy izofÙk js[kk dk vklatu

dhft, rFkk o"kZ 2002 ds ewY; dks vuqekfur dhft,&

o"kZ: 1993 1994 1995 1996 1997 1998 1999

ewY; (000): 80 90 92 83 94 99 92

----------------------------

1


Specialized Accounts Subject Code: BCOMH-304


M.Marks : 10

Section A


Attempt all questions. Each question carries ½ marks. Use the symbol () in the box for marking

the correct answer.

Q. No. 1. Choose the correct answer-

1. The document containing the terms of an insurance contract is known as:

a) Insurance statement b) Policy

c) Insurance certificate d) Premium

2. Rebate on bills discounted for a banking company is:

a) An expense b) An income

c) A liability d) An asset

3. ‘Pay-Back period method is one of the __________ of evaluating profitability of

capital investment proposals.

a) Traditional methods b) Time-adjusted method

c) Discounted methods d) All of these

4. Endowment policy is a policy which matures on the-

a) Policy holder reaching a certain age

b) On death of policy holder

c) Both (a) and (b)

d) None of these

5. Under the European plan a guest is charged at a rate which includes:

a) Boarding charges only

b) Lodging charges only

c) Both (a) and (b)

d) Both (a) and (b)


Roll No.

Enrollment No.

2

6. Net Profit Ratio x Capital Turnover Ratio is the formula used for calculating-

a) Economic value added b) Residual income

c) Return on investment d) None of these

7. ___________ policies are those policies which entitle the policy holder to get

only a fixed sum of money on maturity.

a) With-out profit policies b) Whole life policy

c) With profit policies d) Endowment policy

8. Hotels in India charge room rents according to-

a) System of 24 hours b) Check-out system

c) Nights spent system d) None of these

9. Clear profit means-

a) Difference between the total income & total exp.

b) Difference between total income and appropriations

c) Total expenditure plus appropriations

d) Difference between total income and total expenditure plus specific

appropriations.

10. ‘Interest earned’ is mentioned under- (in case of accounting for Banking

Companies)

a) Schedule-13 b) Schedule-14

c) Schedule-15 d) Schedule-16

11. The amount of service charge included in a bill is-

a) Income of the hotel employees

b) Income of the hotel

c) Shared by the hotel and the hotel employees

d) A type of tax payable to the Govt.

12. Provision for doubtful debts in case of standard assets is to be made of-

a) 1 % b) 0.25 %

c) 5 % d) 20 %

13. Number of rooms occupied by the guests divided by number of lettable rooms

available in the hotel will give-

a) Room rate b) Bed-occupancy rate

c) Room occupancy rate d) None of these

3

14. Which of the following does not come under the head of ‘General Insurance’?

a) Life insurance b) Fire insurance

c) Marine insurance d) Miscellaneous insurance

15. Which one of the following is NOT the time-adjusted method for evaluation of

investment proposals?

a) Net present value method

b) Internal rate of return method

c) Rate of return method

d) Profitability index method

16. Which of the following terms is related to accounts of Electricity Company?

a) Clear profit b) Work uncertified

c) NPA d) Claims outstanding

17. Prepaid insurance premium should be classified as:

a) Current asset b) Fictitious asset

c) Non-current asset d) None of these

18. Hotel performance is based on which of the following operating ratios-

a) ADR b) ROP

c) RTS d) Both A & B

19. Responsibility accounting aims to-

a) Ensure that a manager is punished if things go wrong

b) Reduce the cost that a department incur

c) Allocate cost to all areas of business

d) Ensure that a cost become the responsibility of a specific manager

20. Actuarial valuations is related to-

a) Banking Company

b) Electricity supply Company

c) Insurance Company

d) None of these

------------------------------------

1


Specialized Accounts Subject Code: BCOMH-304

Paper Code: SRS-223

Time : 2 Hrs. 40 Mts.

M.Marks : 60

Section B (Short Answer Type Questions)


Q.No. 2. A project requires an investment of Rs. 5,00,000 and has a scrap value of Rs,

20,000 after 5 year. It is expected to yield profits after depreciation and taxes

during the five (5 years) amounting to Rs. 40,000, Rs.60,000, Rs. 70,000, Rs,

50,000 and Rs. 20,000. Calculate the average rate of return on the investment.

OR

Calculate the payback period for a project which requires a cash outlay of Rs.

10,000 and generate cash inflows of Rs.2,000, Rs.4,000, Rs.3,000 and Rs.2,000

in the first, second, third and fourth year respectively.

Q.No. 3. What is meant by Reinsurance? How is it helpful to insurance companies?

OR

The life assurance fund of an Insurance Company on 31-3-2014 showed a balance

of Rs 87,76,500. It was later found that the following were not taken into account:

Rs.

i) Dividend from Investments 4,80,000

ii) Income tax on above 48,000

iii) Bonus in reduction of Premium 8,77,500

iv) Claims covered under re-insurance 4,23,000

v) Claims intimated but not accepted by Company 7,62,000

Ascertain correct Balance of the fund.

Q.No. 4. What is the difference between revenue account and net revenue account?

OR

How is the amount of capital base calculated in electricity supply companies?

Q.No. 5. How is reserve fund of Co-Operative Societies created? How should it be

utilized?

OR

Hotel sand and sun a three star hotel in Bombay has 450 Lettable rooms. Out of

which 300 rooms are single bed rooms and 150 are double bed rooms. On 15th

February 2000; 200 single rooms and 100 double bed rooms are occupied by the

guests. You are required to compute the bed occupancy rate for the day.

Q.No. 6. Explain the general principles of Government Accounting.

OR

Explain the concept of Responsibility Accounting.

Roll No.

2

Section C

(Long Answer Type Questions)


Q.No. 7. X Ltd. is considering the purchase of a machine. Two machines are available, E

and F. The cost of each machine is Rs. 60,000. Each machine has an expected life

of 5 years. Net profits before tax (after depreciation) during the expected life of

the machine are given below.

Year Machine E

(Rs.)

Machine F

(Rs.)

1 15,000 5,000

2 20,000 15,000

3 25,000 20,000

4 15,000 30,000

5 10,000 20,000

85,000 90,000

Following the method of return on investment ascertain which of the affirmatives

will be more profitable. The average rate of tax may be taken at 50%.

OR

The expected Cash flows of a project are as follows:

Year Cash flows

0 -1,00,000

1 20,000

2 30,000

3 40,000

4 50,000

5 30,000

The cost of Capital is 12%

Calculate the following:

a) Net present value

b) Benefit cost ratio

c) Internal rate of return

d) Payback period

e) Discounted payback period

Q.No. 8. From the following particulars, prepare the Fire revenue account for 2002-2003:

(Rs. in lakhs)

Claims Paid 235

Legal expenses regarding claims 5

Premiums received 600

Reinsurance premiums 60

Commission 100

Expenses of management 150

Provision against unexpired risk on April 1, 2002 260

Claims unpaid on April 1, 2002 20

Claims unpaid on 31 March, 2003 35

3

OR

From the following information, prepare Profit and Loss account of Modern Bank

Ltd. as on 31-03-2007:

‘000 Rs.

2006-2007

Items ‘000 Rs.

2005-06

14,27 Interest and Discounts 20,45

1,14 Income from Investment 1,12

1,55 Interest on Balances with RBI 1,77

7,22 Commission, Exchange & Brokerage 7,12

12 Profit on sale of Investment 1,22

6,12 Interest on Deposits 8,22

1,27 Interest to RBI 1,47

7,27 Payment to & provision for Employees 8,55

1,58 Rent, taxes and lighting 1,79

1,47 Printing & Stationery 2,12

1,12 Advertisement & Publicity 98

98 Depreciation 98

1,48 Director’s fees 2,12

1,10 Auditor’s fees 1,10

50 Law charges 1,52

48 Postage, Telegrams & Telephones 62

42 Insurance 52

57 Repair and Maintenance 66

Other Information:

i) The following items are already adjusted with Interest and Discount (Cr.)

Tax provision (‘000 Rs.) 1,48

Provision for Doubtful debts (‘000 Rs.) 92

Loss on sale of Investment (‘000 Rs.) 12

Rebate on Bills Discounted (‘000 Rs.) 55

ii) Appropriations:

25% of profit is transferred to Statutory reserve.

5% of profit is transferred to Revenue reserve.

Q.No. 9. The ABC electricity company decided to replace some parts of its plant by an

improved plant. The plant to be replaced was built in 1995 for Rs. 27,00,000. It is

estimated that it would now cost Rs. 40,00,000 to build a new plant of the same

size & capacity. The cost of the new plant as per the improved design was Rs.

85,00,000 and, in addition, material belonging to the old plant valued at Rs.

2,75,000 was used in the construction of the new plant. The balance of the plant

was sold for Rs. 1,50,000.

Compute the amount to be written off to revenue.

OR

The following balances have been extracted, at the end of 2007 from the books of

an Electricity Company:

4

Rs. Rs.

Share capital 1,00,00,000 Consumers’ deposits 40,00,000

Reserve fund (invested

in 8% govt. securities at

par) 60,00,000

60,00,000

Amount contributed by

consumers towards cost

of fixed assets

2,00,000

Contingencies Reserve

invested in 7% state loan

12,00,000

Intangible assets 8,00,000

Loan from State

Electricity Board

25,00,000

Tariffs & Dividends

control Reserve

10,00,000

12% Debentures 20,00,000 Current assets (monthly

average)

15,00,000

Development Reserve 8,00,000

Fixed assets 2,50,00,000

Depreciation Reserve on

fixed assets

30,00,000

The Company earned a profit of Rs. 28,00,000 (after tax) in 2007. Show how the

profits have to be dealt with by the company, assuming that the Bank rate was

10%.

All workings should form part of your answer.

Q.No. 10. Explain the concept of government accounting and explain its features.

OR

Differentiate between government accounting commercial accounting.

Q.No. 11. Jimmie works Ltd. has at the factory three production departments, machine shop,

fabrication and assembly which are the responsibility of the shop superintendent.

The shop superintendent along with materials manager, planning, superintendent

and maintenance engineer reports to the work manager at the factory. The office

administration, sales and publicity come under the sales manager who along with

the works manager report to the managing director of the company. The following

data, relating to a month’s performance are called out from the books of the

company.

Budget

(Rs.)

Variable from

Budget (Rs.)

Sales Commission 800 50 A

Raw material & components:

- Machine shop 900 20 A

Publicity expenses 1,100 100 A

Printing & Stationery 3,200 200 F

Travelling expenses 4,000 200 A

Wages - Machine shop 800 10 F

- Fabrication 600 20 A

- Assembly 720 10 A

Material -Assembly 760 40

-Fabrication 460 10 A

Utilities-Machine shop 320 10 A

-Assembly 470 60 F

-Fabrication 560 30 F

-Maintenance 400 20 A

-Stores 210 40 F

5

-Planning 180 20 A

Shop Superintendent’s office:

-Salaries & Expenses 1,100 22 F

Depreciation-Factory 3,880 40 A

Work manager’s office:

-Salaries and Admin 3,810 40 A

General office Salaries & Administration 4,270 30 F

Managing Director’s office:

-Salary and Administration 2,800 20 F

i) Treating the machine shop fabrication and assembly as cost centre,

prepare cost sheets for each centre with the help of the following

information:

The shop superintendent devotes his time amongst machine shop,

fabrication and assembly in the ratio 4:3:4. Other factory overheads are

absorbed on the basis of direct labour in each cost centre. Office,

administration, selling and distribution overheads are borne equally by the

cost centres.

ii) Treating the machine shop, fabrication and assembly as responsibility

centres, prepare a responsibility accounting report for the shop

superintendent.

OR

Define responsibility account. Discuss various steps involved in

responsibility accounting.

--------------------------

1


Company Law & Secretarial Practice Subject Code: BCOMH-308


M.Marks : 10

Section A

[k.M v (Objective Type Questions)

¼oLrqfu"B Á’u½

Attempt All Questions. Each question carries 1/2 mark. Use the symbol () in the box for marking the

correct answer.

lHkh iz’u vfuok;Z gSA izR;sd iz’u gsr q 1@2 vad fu/kkZfjr gSA lgh mÙkj gsrq fn;s x;s ckDl esa () fpUg dk

iz;ksx djsaA


lgh mÙkj pqfu,&

1. A Public Company must have at least……………..members:

,d ifCyd dEiuh esa de ls de ---------------------------lnL; gksus pkfg,&

a) 2 b) 3

nks rhu

c) 7 d) 10

lkr nl

2. Types of shares are: -

va’k ds izdkj gksrs gSa%&

a) 2 b) 3

nks rhu

c) 4 d) 5

pkj ik¡p

3. Negotiable instruments include-

fofue; lk/; ys[ki= esa lfEefyr gSa&

a) Promissory Note b) Bill of Exchange

izfrKk i= fofue; i=

c) Cheque d) All of these

vk; ij yxus okyk dj buesa ls lHkh

4. The charter of a company is its-

fuEu esa ls D;k dEiuh dk pkVZj dgykrk gS&

a) Articles of Association b) Memorandum of Association

ik"kZn vUrfuZ;e lhekfu;e

c) Certificate of incorporation d) Prospectus

fuxeu dk izek.k i= lwph i=

Roll No.

Enrollment No

Enrollment No.

Invigilator‟s Signature

2

5. The word “Company” has been defined under which Section of Company Act 1956:-

**dEiuh** 'kCn dEiuh vf/kfu;e] 1956 dh /kkjk esa ifjHkkf"kr gS&

a) Section 2 (10) b) Section 3(1) (i)

/kkjk 2 (10) /kkjk 3(1) (i)

c) Section (10) d) None of these

/kkjk (10) buesa ls dksbZ ugha

6. Negotiable Instrument Act is inforce from-

fofue; lk/; foys[k vf/kfu;e ykxw gksus dh frfFk gS&

a) 1 September, 1981 b) 1 March, 1981

1 flrEcj] 1981 1 ekpZ] 1981

c) 1 July, 1981 d) 1 January, 1981

1 tqykbZ] 1981 1 tuojh] 1981

7. Parties in a bill of exchange are-

fofue; i= esa i{kdkj gksrs gSa&

a) 5 b) 3

ik¡p rhu

c) 6 d) 4

N% pkj

8. Kinds of Endorsement is -

cspku ds izdkj gSa&

a) General b) Special

lk/kkj.k fo’ks"k

c) Partly d) All of these

vkaf’kd buesa ls lHkh

9. The crossing of a cheque can be done on : -

pSd dk js[kkadu fd;k tk ldrk gS&

a) Left side b) Right side

ckbZa vksj nkbZa vksj

c) Both sides d) None of these

nksuksa vksj buesa ls dksbZ ugha

10. Articles of association must be signed by : -

ik"kZn vUrfuZ;e gLrk{kfjr gksuk pkfg,&

a) All the proposed Directors of the company

dEiuh ds lHkh izLrkfor funsZ’kdksa

b) All of the promoters of the company

dEiuh ds lHkh izeksVjksa

c) All the subscribers of M.O.A.

,e-vks-,- ds lHkh xzkgd

d) The Auditors of the company only

dEiuh d ys[k&ijh{kd }kjk gh

3

11. Registration of company is: -

dEiuh dk iath;u&

a) Optional

,sfPNd

b) Necessary

vko’;d

c) Compulsory

vfuok;Z

d) Neither necessary nor compulsory

u vko’;d gS vkSj u gh vfuok;Z

12. The word “Promoter” as been defined in the section: -

**izorZd** 'kCn fuEu /kkjk esa ifjHkkf"kr gSa&

b) Section 2 (62) b) Section 62 (2)

/kkjk 2 (62) /kkjk 62 (2)

c) Section 62 (6A) d) Section 6 (2)

/kkjk 62 (6A) /kkjk 6 (2)

13. Appeal against the order of District Forum is within -

ftyk Qksje ds vkns’k ds fo:) vihy vkns’k ikfjr gksus dh frfFk ls djuh gksrh gS&

a) 20 days b) 30 days

20 fnu ds Hkhrj 30 fnu ds Hkhrj

c) 6 months d) 1 year

6 eghus ds Hkhrj 1 lky ds Hkhrj

14. Cash in the form of coins and bank notes is called under FEMA: -

flDds rFkk cSad uksVksa dks FEMA esa D;k dgk tkrk gS\

a) Currency b) Currency Notes

pyu pyu uksV

c) Current Account Transaction d) None of these

pkyw [kkrs esa ysu&nsu buesa ls dksbZ ugha

15. Maximum age of the member of District Forum is : -

ftyk eap ds lnL; dh vf/kdre vk;q gks ldrh gS&

a) 65 years b) 60 years

65 o"kZ 60 o"kZ

c) 62 years d) 61 years

62 Ok"kZ 61 o"kZ

16. Consumer Protection Act is applicable on -

miHkksDrk laj{k.k vf/kfu;e ykxw gksrk gS&

a) Goods b) Services

eky ij lsokvksa ij

c) Restrictive Trade Practices d) All of these

vojks/kd O;kikfjd izFkk buesa ls lHkh

4

17. Economic Jurisdiction of district consumer disputes redressal forum is-

ftyk miHkksDrk fookn fuokj.k Qksje dh vkfFkZd vkf/kdkfjrk gS&

a) Upto Rs. One Crore b) Upto Rs. Fifty Lakhs

,d djksM+ :Ik;s rd ipkl yk[k :Ik;s rd

c) Upto Rs. Twenty Lakhs d) None of these

chl yk[k :Ik;s rd buesa ls dksbZ ugha

18. „Authorized Person‟ under FEMA means a person who has been permitted by the RBI-

FEMA ds vUrxZr **vf/kdr O;fDr** ls vFkZ gS] ftls RBI }kjk fuEu dk;Z dh Lohd`fr nh

xbZ gS%&

a) To Import goods b) To Export goods

eky dk vk;kr eky dk fu;kZr

c) To deal in foreign Services d) To deal in foreign currency

fons’kh lsok esa O;ogkj fons’kh eqnzk esa O;ogkj

19. When did the Monopolies and Restrictive Trade Practices Commission establish: -

,dkf/kdkfjd ,oa izfrcU/kkRed O;kikj O;ogkj vk;ksx dc cuk;k x;k\

a) 1973 b) 1972

lu~ 1973 lu~ 1972

c) 1975 d) 1974

lu~ 1975 lu~ 1974

20. How many members are there in the World Trade Organization: -

fo’o O;kikj laxBu esa fdrus lnL;k sa dh la[;k gksuh pkfg,\

a) 153 b) 145

,d lkS =siUu ,d lkS iSarkfyl

c) 139 d) 142

,d lkS mupkfyl ,d lkS c;kfyl

------------------------------

1


Company Law & Secretarial Practice Subject Code: BCOMH-308

Paper Code: SRS-224 Time : 2 Hrs. 40 Mts.

M.Marks : 60

Section B



Attempt all questions (each question carries 4 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSa)

Q.No.2. Define Company. State the various classes of companies that can be formed Under

Indian Companies Act?

dEiuh dks ifjHkkf"kr dhft,A Hkkjrh; daiuh vf/kfu;e ds vUrxZr fdrus izdkj dh daifu;k¡

cukbZ tk ldrh gS\ Li"V dhft,A

OR

What do you mean by prospectus? State the importance of prospectus.

izfooj.k D;k gS\ izfooj.k ds egRo dks Li"V dhft,A

Q.No.3. Differentiate between Memorandum of Association and Articles of Association.

lhekfu;e ,oa ik"kZn vUrfuZ;e esa vUrj LIk"V dhft,A

OR

Write short note on –

(i) Negotiation

(ii) Endorsement

laf{kIr fVIi.kh fyf[k,&

(i) le>kSrkokrkZ

(ii) i`"Bkadu

Q.No.4. Name the different parties to Bills of Exchange, promissory note and cheque.

fofue; foi=] izfrKk i= vkSj psd ds fofHkUu i{kdkjksa ds uke crkb,A

OR

What is holder of Negotiable instrument?

fofue;k lk/; ys[k&i= ds /kkjd D;k gSa\

Q.No.5. How MRTP commission is constituted?

,dkf/kdkj ,oa izfrcU/kkRed O;kikj O;ogkj vk;ksx dk xBu dSls gksrk gS\

OR

Write a note on World Trade Organization (WTO).

fo’o O;kikj laxBu (WTO) ij fVIi.kh dhft;sA

Q.No.6. Describe the main provisions of Consumer Protection Act, 1986?

miHkksDrk laj{k.k vf/kfu;e] 1986 ds izeq[k izko/kkuksa dk o.kZu dhft,A

OR

What do you mean by Foreign Exchange Management Act. (FEMA)? Who is an

“Authorized person”?

¼Qsek½ fons’kh fofue; izcU/ku vf/kfu;e ls vkidk D;k vk’k; gS\ ^^vf/kd`r O;fDr** dkSu gS\

Roll No.

2

Section C

[k.M l

(Long Answer Type Questions) (nh?kZ mÙkjh; iz’u)


lHkh iz’uksa ds mRrj nsaA lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSA

Q.No.7. Explain the procedure of company formation. What are the formalities that are to be

made before the incorporation of a company?

,d dEiuh fuekZ.k dh izfØ;k dks Li"V dhft, ,oa daiuh }kjk dkjksckj vkjEHk djus ls iwoZ

ds oS/kkfud nkf;Ro dk o.kZu dhft,A

OR

“The Memorandum of Association” is the fundamental charter defining the objects and

limiting the powers of a company. Explain.

^^ik"kZn lhekfu;e** daiuh dk ewyHkwr pkVZj gSa tks daiuh ds mís’; dks ifjHkkf"kr rFkk 'kfDr;ksa

dks lhfer djrk gSA le>kb;sA

Q.No.8. Enumerate the rights and liabilities of a maker, acceptor and endorser of a negotiable

instrument.

fofue;&lk/; ys[k&i= ds fuekZrk] LohdrkZ] i`"Bkadu ds vf/kdkjksa rFkk nkf;Roksa dk o.kZu

dhft;sA

OR

Define a „negotiable instrument‟ and state basic characteristics which distinguish a

negotiable instrument from ordinary goods.

**ijØkE; foys[k** dh ifjHkk"kk nhft;s vkSj mu ewyHkwr fo’ks"krkvksa dk o.kZu dhft;s tks ,d

ijØkE; foys[k dks lk/kkj.k eky ls vyx djrh gSA

Q.No.9. What is Monopolies and Restrictive Trade Practice (MRTP) Act. 1969? Does it apply in

the whole of India?

,dkf/kdkj izfrcU/kkRed O;kikj O;ogkj vf/kfu;e] 1969 D;k gS\ D;k ;g laiw.kZ Hkkjr esa ykxw

gksrk gS\

OR

Explain the meaning, regulation and investigation of Combination Under the provisions

of the Competition Act. 2002.

izfrLi/kkZ vf/kfu;e 2002 ds izko/kkuksa ds varxrZ **la;kstu** ds vFkZ] fofu;eu rFkk tk¡p

izfØ;k ds fo"k; esa le>kb;sA

Q.No.10. Briefly describe the consumer disputes redressal machinery given in the Consumer

Protection Act. 1986.

miHkksDrk fooknksa ds fuokj.k ds fy, miHkksDrk laj{k.k vf/kfu;e 1986 esa nh xbZ O;oLFkk dk

lais{k esa o.kZu dhft;sA

OR

What is District Consumer Forum? Describe the composition. Jurisdiction and powers

of district forum?

ftyk miHkksDrk eap D;k gS\ ftyk eap dh jpuk {ks=kf/kdkj ,oa vf/kdkjksa dk o.kZu dhft;sA

Q.No.11. Discuss the provisions relating to regulation and management of foreign exchange

under FEMA 2000.

fons’kh eqnzk fofue; izcU/ku vf/kfu;e 2000 ds vUrxZr fons’kh eqnzk ds fu;eu rFkk izca/k

laca/kh izko/kkuksa dks le>kb;sA

OR

Explain basic principles and functions of World Trade Organization.

fo’o O;kikj laxBu ds vk/kkjHkwr fl)karksa rFkk dk;ksZa dk o.kZu dhft;sA

-------------------

1


Moral Values & Languages Subject Code: FC-104

Paper Code: SRS-225 Time : 3 hours

M.Marks : 75

The question paper is divided into three parts A, B & C. Students need to attempt all sections.

;g iz’u&i= rhu Hkkxkas A, B ,oa C esa foHkkftr gSA Nk=ksa dks izR;sd Hkkx dks djuk vfuok;Z gSSA

Moral Values (A)

Section–I 5x1=5 marks

Q1. Answer all the questions given below in one sentence.

lHkh iz’uksa ds mÙkj ,d okD; esa nhft,A

1. Who teaches us right moral behaviour?

gesa mfpr uSfrd O;ogkj dkSu lh[kkrk gS\

2. What removes fear from us according to Tagore?

^^VsxkSj** ds vuqlkj gekjk Mj dkSu gVkrk gS\

3. What is the meaning of the word „ethos‟?

^^izd``fr** ’kCn dk vFkZ D;k gS\

4. Why should we strive for truth?

gesa lp dks izkIr djus dk iz;kl D;ksa djuk pkfg,\

5. Why humans are gods for Tagore?

^^VSxksj** ds vuqlkj ekuo bZ’oj D;ksa gS\

Section–II 2x2=4 marks

Q2. Answer any two of the following questions in 25-30 words.

25 ls 30 ’kCnksa esa fuEufyf[kr iz’uksa ds mÙkj ns aA ¼dksbZ nks½

1. Why does Krishnamurti say that everyone must become his/her own Guru (Master)?

d`".kewfrZ us D;ksa dgk& izR;sd esa Lo xq: gksuk pkfg,A

2. What does Mahatma Gandhi say on the dignity of labour?

egkRek xka/kh us ^Je dh xfjek* ds fo"k; esa D;k dgk gS\

3. How can we achieve peace and harmony?

ge ^^’kkfUr vkSj lketL;** dks dSls izkIr dj ldrs gSa\ ‘

Section–III

1x6=6 marks Q3. Answer any one of the following in 200-250 words.

200 ls 250 ’kCnksa esa fuEufyf[kr iz’uksa ds mÙkj ns aA ¼dksbZ ,d½

1. What is the essence of the universal religion of Swami Vivekananda?

Lokeh foosdkuUn us ^^fo’o /keZ dk lkj** D;k cryk;k gS\

2. Write briefly on the simple life style of Mahatma Gandhi.

egkRek xka/kh dh lk/kkj.k thou ’kSyh ij foLrkj ls fy[ksaA

Roll No.

2

fgUnh Hkk"kk (B) Hkkx-I

10x1=10 marks

Ikz’u&1 fuEufyf[kr Ikz’uksa ds mRrj nhft,A

¼d½ fucU/k dh nks 'kSfy;ksa ds uke fyf[k,A

¼[k½ *lekl* ls D;k vk’k; gS\

¼x½ ia- lw;Zdkar f=ikBh *fujkyk* dh fdUgha nks jpukvksa ds uke fyf[k,A

¼?k½ uSfrd ewY; dk D;k vk’k; gS\

¼³½ ,-ih-ts- vCnqy dyke dk iwjk uke vius 'kCnksa esa fyf[k,A

¼p½ Hkh"e lkguh ds miU;kl dk uke fyf[k,A

¼N½ *ioZr* ds nks Ik;kZ;okph 'kCn fyf[k,A

¼t½ *vkxeu* dk foykse D;k gS\ fyf[k,A

¼>½ *laf/k* 'kCn ls D;k vk’k; gS\ fyf[k,A

¼¥½ *jko.k dk nqjkpj.k [kjkc Fkk* okD; dk 'kqf)dj.k dhft,A

Hkkx–II

5x4=20 marks

Ikz’u&1 *dNqvk /keZ* fucU/k dk lkjka’k vius 'kCnksa esa fyf[k,A

vFkok

pUnz/kj 'kekZ xqysjh ds lkfgfR;d ;ksxnku dks vius 'kCnksa esa fyf[k,A

Ikz’u&2 *og rksM+rh iRFkj* dfork dk vfHkizk; LIk"V dhft,A

vFkok

okD; D;k gS\ vFkZ ds vk/kkj ij okD; ds izdkj fyf[k,A

iz’u&3 vCnqy dyke ds thou dh fodkl ;k=k dk o.kZu vius 'kCnksa esa dhft,A

vFkok

*euq"; LoHkkor% LoIun’khZ gS] dSls\ Li"V dhft,A

iz’u&4 izeq[k oSKkfud vkfo"dkjksa dk laf{kIr ifjp; nhft,A

vFkok

phQ dh nkor dgkuh dk lkjka’k vius 'kCnksa esa fyf[k,A

Ikz’u&5 *ukjhRo dk vfHk'kki* fucU/k ds ewy Hkko dks Li"V dhft,A

vFkok

laf/k vkSj lekl esa varj Li"V dhft,A

3

English (C)

Section-I 5x1=5 marks

Q.1. Rearrange the jumbled phrases to form meaningful sentences.

a) had finished/he smiled/when he/the ivory statue/of a beautiful woman/one day.

b) smile/at having found/it was/the innocent/new and unique/of a child/something.

c) by the beauty/that/to worship it/he was/failing down/he fell like/so impressed/on his

knees/of the statue.

d) that he/a master piece/and called/he realized/this beauty/had created/Galatea.

e) was a devoted/to the goddess/he prayed/to breathe life/into it/of Aphrodite/since

he/follower.

5x½=2½ marks

Q.2. (A) State the correct Antonym.

(i) Brighten

(ii) Courage

(iii) Attractive

(iv) Frequent

(v) Guilty

5x½=2½ marks

(B) Complete the sentences using “don‟t have to” or mustn‟t.

(i) I ____________ take too long on my book report, because it‟s due tomorrow

morning.

(ii) We ___________ hurry up. The party doesn‟t start for another three hours.

(iii) You __________ drink any tea when you visit my parents, but it is rude not to

do so.

(iv) We ___________ mention Jake, or Mickie will get upset.

(v) I __________ take any more Science classes because I fulfilled my Science

requirement.

Section-II 5 marks

Q.1. Read the following extract and answer the questions given below.

Character is destiny. Character is that on which the destiny of a nation is built. One cannot have

a great nation with men of small character. We must have young men and women who look

upon others as the living images of themselves as our Shastras have so often declared.

But whether in public life or student life, we cannot reach great heights, if we are lacking in

character. We cannot climb the mountain when the ground at our feet is crumbling. When the

very basis of our structure is shaky how can we reach the heights we have set before ourselves?

We must all have humility. Here is a country we all are interested in building up for whatever

service we take up, we should not care for what we receive. We should know how much we can

put into that service. That should be the principle which should animate our youth. Ours is a

great country, we have had for centuries a great history. The whole of the East reflects our

culture.

4

Q.1. What is the passage about? Give it a Title.

Q.2. What kind of young men and women must we have?

Q.3. How can we reach the great heights we have set before ourselves?

Q.4. Change as directed.

a) We must have humility (Use auxiliary of advice)

b) We cannot reach great heights (Add a question tag)

Q.5. Give the adjective forms of-

(i) Humility

(ii) Reflection

3 marks

Q.2. Write a paragraph on any one topic.

a) Influence of Social networking sites on the youth today.

b) Cricket as a national obsession is a detriment to other sports.

c) The education system needs serious reforms.

Section-III 12 marks

Q.1. Answer any four questions.

1. What does the poet mean when he says, “the peace of understanding on each face”?

2. What were the superstitions that the people in the poem “The Night of the Scorpion”

believe?

3. Describe the possible consequences of the old lady walking down the middle of the road

in A.G. Gardiner‟s essay.

4. “Scientific education ought to mean the implanting of a rational, sceptical, experimental

habit of mind.” Do you agree with the essayist in reference to his essay “What is

Science?”

5. In the poem “Tree” the poet holds a mirror before the reader‟s imaginative eye for the

conservation of nature. Elucidate.

--------------------------

1

B.Com.(Hons.) Third Semester Examination (Year 2015) Environmental Studies

Subject Code: FC-103


M.Marks : 05

Section A

[k.M v (Objective Type Questions)

(oLrqfu"B Á’u)

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for marking the

correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA lgh mRrj gsrq fn;s x;s ckDl esa ¼½ fpUg

dk iz;ksx djsaA


lgh mÙkj pqfu,&

1. World Environment Day is celebrated on-

fo’o i;kZoj.k fnol euk;k tkrk gSa&

a) 4 June b) 5 June

4 twu 5 twu

c) 15 June d) 25 June

15 twu 25 twu

2. Vehicle emits most poisonous gas called :

okguksa ls fudyus okys /kq¡,a esa lcls ?kkrd xSl gksrh gS&

a) Carbon-di-Oxide b) Oxygen

dkcZu&MkbZ&vkWDlkbM+ vkWDlhtu

c) Ozone d) Carbon-Mono-Oxide

vkstksu dkcZu&eksuks&vkWDlkbM++

3. Environmental Ministry of India was established in the year-

Hkkjr esa Ik;kZoj.k ea=ky; dh LFkkiuk _____ lu~ esa dh xbZ&

a) 1947 b) 1980

lu~ 1947 lu~ 1980

c) 1990 d) 2000

lu~ 1990 lu~ 2000

4. Excessive use of chemical fertilizers and insecticides creates the kind of pollution:-

vR;kf/kd ek=k eas moZjd ,oa dhVuk’kd ds mi;ksx ls fuEu izdkj ds iznw"k.k dks mRiUu djrs

gSa&

a) Soil Pollution b) Noise Pollution

Ek`nk iznw"k.k /ofu iznw"k.k

c) Air Pollution d) Sea Pollution

ok;q iznw"k.k leqnzh; iznw"k.k

Roll No.

Enrollment No.

Enrollment No.


2

5. The term ‘Ecosystem’ was coined by-

^bdksflLVe* dks ifjHkkf"kr djus okys i;kZoj.k foKkuh&

a) A.G. Tensley b) Keith Davis

,-th- VsUlys dhFk Msfol

c) A.P. Richard d) None of these

,-ih- fjpMZ mijksDr esa ls dksbZ ugha

6. Atmosphere contains about 78% of which gas-

ok;qeaMy esa 78% xSl ikbZ tkrh gS&

a) Nitrogen b) Oxygen

ukbVªkstu vkWDlhtu

c) Hydrogen d) Carbon-di-Oxide

gkbMªkstu dkcZu&MkbZ&vkWDlkbM++ +

7. Biogas is also known as-

Ckk;ksxSl dks dgk tkrk gSa&

a) Gobar Gas b) Methane Hydrocarbon gas

Xkkscj xSl ehFksu gkbMªks dkcZu XkSl

c) Both (a) and (b) d) None of these

nksukas (a) rFkk (b) mijksDr esa ls dksbZ ugha

8. According to W.H.O the level of sound suitable for human being is-

W.H.O ds vuqlkj ekuo }kjk lquus ;ksX; /ofu dh rhozrk gksuh pkfg;s&

a) 45 Decibels b) 90 Decibels

45 MslhcsYl 90 MslhcsYl

c) 145 Decibels d) 195 Decibels

145 MslhcsYl 195 MslhcsYl

9. Land Slide is-

Hkw&L[kyu gSa&

a) Fall b) Topple

fxjuk yq<+duk

c) Rock Avalanche d) All of these

cQhZyh pV~Vku f[klduk mijksDr esa lHkh

10. Benzopyrin (BAP) creates which disease-

Ckutksik;jhu (BAP) ls fuEu eas ls dkSu&lk jksx mRiUu gksrk gaS\

a) Lungs Cancer b) Kidney Cancer

'olu dSalj o`Dd dSalj

c) Leprosy d) High Blood Pressure

{k; jksx mPp jDr pki

------------------------------

1

B.Com. (Hons.) Third Semester Examination (Year 2015) Environmental Studies

Subject Code: FC-103

Paper Code: SRS-226 Time : 2 Hrs. 40 Mts.

M.Marks : 30

Section B





Q.No. 2 What is Ecosystem?

ifjfLFkfrd ra= D;k gS?

OR

Differentiate between Biotic and Abiotic Factors.

tSfod ,oa vtSfod dkjdksa esa varj Li"V dhft,?

Q.No. 3 Give and Explanation in brief:

a) Value of Biodiversity

b) Man and Wild Life Conflicts

fdlh ,d dks la{ksi es le>kb;s&

v) tSo fofo/krk dk ewY;

c) ekuo oU;&thou la?k"kZ

OR

Write a short note on any one:-

a) Types of Pollutant

b) Carbon Monoxide and Air Pollution

fdlh ,d dks la{ksi es le>kb;s&

v) iznw"k.k ds izdkj

c) dkCkZu eksuksvkWDlkbM+ ,oa ok;q iznw"k.k

Q.No. 4 What is Natural Resources?

Ikzkd`frd lalk/ku D;k gS\

OR

Write any two of the following:-

a) Earthquake b) Land Slide c) Flood d) Cyclones

fuEu esa ls fdUgha nks dks le>kb;sA

v) HkwdEi c) HkwL[kyu l) ck<+ n) pØokr

Q.No. 5 Explain the effect of information technology on Human health.

Lkwpuk izkS|ksfxdh dk ekuo LokLF; ij izHkko dks le>kb;s\

OR

What are the problems related to energy?

orZeku ifjos’k esa ÅtkZ dh deh ,oa buls gksus okyh leL;kvksa ij izdk’k Mkysa\

Q.No. 6 Write in brief about Forest Conservation Act.

ou laj{k.k ls lacaf/kr dkuwuksa dk o.kZu laf{kIr esa dhft;sA

OR

Write about Environment Policy of India.

Hkkjr dh i;kZoj.k ikWfylh ds fo"k; esa crk,A

Roll No.

2

Section C

[k.M l (Long Answer Type Questions)

(nh?kZ mÙkjh; iz’u)



Q.No. 7 What is Water Pollution? Write about its sources, effects and control.

ty iznw"k.k ls vki D;k le>rs gS\ mldh izd`fr ,oa izHkko rFkk jksdFkke ds mik; crkb;s\

OR

What is Biodiversity? Write in detail about the biodiversity at Global, National and

Local levels.

tSo&fofo/krk D;k gS\ tSo&fofo/krk ds fo"k; esa oSf’od] jk"Vªh; ,oa LFkkuh; Lrj ij

foLrkjiwoZd fyf[k,A

Q.No. 8 Explain the Source of Rain Water Harvesting.

o"kkZ ty laxzg.k ds izeq[k lk/kuksa dks le>kb;sA

OR

Explain the human created environmental problems.

Ekkuo fufeZr i;kZoj.kh; leL;kvksa dks le>kb;sA

Q.No. 9 Describe the problems developed by the use of chemical fertilizers and pesticides.

jklk;fud moZjd ,oa dhVuk’kdks a ds mi;ksx ls gksus okyh leL;kvksa dks foLrkjiwoZd

le>kb;sA

OR

Describe the effect and control of Nuclear Pollution.

“ukfHkdh; iznw"k.k” ds izHkko ,oa fu;a=.k ds dkjdksa dks le>kb;sA

Q.No. 10 Write a note on „World Food Problem‟. Describe in detail.

^fo’o dh [kk|kUu‟ leL;kvksa* ij foLrkj ls le>kb;sA

OR

Write in detail about „Environment and Human Health‟.

^i;kZoj.k vkSj tu LokLF;* ij ,d laf{kIr ys[k fyf[k;ssA

Q.No. 11 Describe Environmental laws regarding forest.

ou laj{k.k ls lacaf/kr dkuwuksa dk o.kZu dhft;sA

OR

Describe Water (Prevention and Control of Pollution) Act 1974.

Tky (iznw"k.k fuokj.k ,oa fu;a=.k) vf/kfu;e 1974 ij ,d laf{kIr ys[k fyf[k;sA

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