b.com. second semester examination (year 2014) business ... · b.com. second semester examination...

1

B.Com. Second Semester Examination (Year 2014)

Business Mathematics Subject Code: BCOM -201

Paper Code: SLJ-27 Time : 20 Minutes M.Marks : 10

Section A

[k.M&^v^

Objective Type Questions

oLrqfu"B Á’u

Attempt All Questions (Each question carry 1/2 mark). 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 gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk iz;ksx djsaA

Q. No. 1. Choose the correct answer-

lgh mÙkj pqfu,&

1. The ratio between 1 milimeter and 1 centimeter is –

1 feyhehVj rFkk 1 lsUVhehVj esa vuqikr gS&

a) 1:10 b) 10:1

c) 1:01 d) 01:1

2. A and B share the profits, the ratio is 4:5, if the profit is Rs.9000, A’s share is –

v rFkk c 4%5 ds vuqikr esa ykHk ck¡Vrs gSaA ;fn ykHk 9000 #- gks rks v dks fgLlk

feysxk&

a) Rs.2000 b) Rs.4000

c) Rs.5000 d) Rs.7000

3. 4/5 of price means-

ewY; dk 4@5 dk vk’k; gS&

a) 40% b) 20%

c) 80% d) 60%

4. Surendra sold goods worth Rs.5000. He gets 5% commission and 2½ % del-

credere commission. His remuneration is-

lqjsUnz us 5000 #- dk eky cspkA mldks 5% deh’ku rFkk 2½ % ifj’kks/k deh’ku

feyrk gSA mldk ikfjJfed gksxk&

a) Rs.37.50 b) Rs.300

c) Rs.500 d) Rs.375

Roll No.

Enrollment No.

Invigilator’s Signature

2

5. The sum of two numbers is 7 and their product is 12. The larger number is-

nks la[;kvksa dk ;ksx 7 gS rFkk xq.kuQy 12 gSA cM+h la[;k gS&

a) 4 b) 7

c) 6 d) 5

6. If A,B and C share profit in the ratio of 2:3:7 and the profit is Rs. 8,000 .

Calculate B share in profit –

A,B rFkk C 2:3:7 ds vuqikr esa ykHk ckaVrs gSaA ;fn vkSlr ykHk 8]000#- gks rks B ds

fgLls esa D;k vk;sxk\

a) 1,000 b) 3,000

c) 2,000 Rs. d) 15,00

7. Credit note and debit note are sent to- ukes rFkk tek dh fpV~Bh fdls Hksth tkrh gS&

a) Seller b) Agent

foØsrk ,tsUV

c) Buyer d) None of these

Øsrk mijksDr esa ls dksbZ ugha

8. Which point need included in the in voice-

Ckhtd esa dkSu&lh ckr lfEefyr dh tkrh gS&

a) Name & address of Seller b) Name & address of Buyer

foØsrk dk uke ,oa irk Øsrk dk uke ,oa irk

c) Serial number and date d) All of these

chtd dh Øe la[;k rFkk frfFk mijksDr lHkh

9. −1 0 00 −1 00 0 −1

is :-

−1 0 00 −1 00 0 −1

gS&

a) A diagonal matrix b) A unit matrix

,d fod.kZ vkO;wg ,d bdkbZ vkO;wg

c) A null matrix d) A triangular matrix

,d 'kwU; vkO;wg ,d f=Hkqth; vkO;wg

3

10. If A = 1 −1−1 1

and B = 1 11 1

, A+B will be:

;fn A = 1 −1−1 1

vkSj B = 1 11 1

] A+B gksaxsa&

a) Null matrix b) Scaler matrix

'kwU; vkO;wg ekid vkO;wg

c) Column matrix d) Row matrix

LrEHk vkO;wg iafDr vkO;wg

11. Matrix (AB)’ is equal to –

vkO;wg (AB)’ cjkcj gS&

a) A´ .B´ b) (BA) ´

c) B.´A´ d) A’ .B

12. The value of determinants −2 75 4

is –

Lkkjf.kd −2 75 4

dk eku gS&

a) 27 b) 43

c) -27 d) -43

13. Characteristics of 206.35 is:-

206-35 dk iw.kkZa’k gS&

a) 2 b) 3

c) 1 d) None of these

14. Logarithms of 0.0003 will be –

0-0003 dk y?kqx.kd gksxk&

a) 3 .9031 b) 4 .4771

c) 2 .9031 d) 1 .9031

15. The value of Log 25 + Log 5 is –

Log25 + Log5 dk eku gS&

a) Log 75 b) Log 30

c) Log 125 d) Log 5

4

16. Antilog of 1.9820 is –

1-9820 dk Áfry?kqx.kd gS&

a) 9594 b) 959.4

c) 9.594 d) 95.94

17. A sum of money doubles itself in 10 years. In how many years will it triple itself?

dksbZ /ku 10 o"kksZa esa nksxquk gks tkrk gSA fdrus o"kksZa esa og rhu xquk gks tk;sxk\

a) 20 years b) 15 years

chl o"kZ iUnzg o"kZ

c) 18 years d) 22 years

vBkjg o"kZ ckbZl o"kZ

18. Simple interest of Rs.10000/- @ 5% p.a. is Rs.500/-, then compound interest will

be –

5000 #- dk 5% okf"kZd dh nj ls lk/kkj.k C;kt 500 #- gS rks pØof̀) C;kt gksxk&

a) Rs.500 b) Rs.512.50

c) Rs.525.50 d) Rs.550

19. If the profit on selling price is 33 1/3% then the profit on cost price is –

;fn foØ; ewY; ij 33 1/3% ykHk gks rks Ø; ewY; ij ykHk gksxk&

a) 20% b) 30%

c) 50% d) 25%

20. Linear programming technique is normally applied in –

js[kh; Ádeu rduhd dk Á;ksx fd;k tkrk gS buesa&

a) Finance b) Marketing

foÙk foi.ku

c) Defence d) All of these

j{kk mijksDr lHkh

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

1


Business Mathematics Subject Code: BCOM -201

Paper Code: SLJ-27

Time : 2:40 Minutes M.Marks : 60

Section – B

[k.M&^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)

Attempt all questions (each question carry 4 marks)

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

Q.No. 2. What do you mean by Ratio? Discuss the properties of Ratios.

vuqikr ls vki D;k le>rs gSa\ vuqikrksa dh fo’ks"krk;sa crkb;sA

OR

Explain the meaning of commission. When and under what conditions they are

used in the business.

deh'ku dk vFkZ crkbZ;sA O;kikj esa budk Á;ksx dc rFkk fdl n’kk esa fd;k tkrk gS\

Q.No.3. Describe the method of substitution for solving simultaneous equations.

;qxikr lehdj.kksa dks gy djus dh ÁfrLFkkiu fof/k dks le>kb;sA

OR

Explain the meaning of Invoice. What are the important points to be covered in an

Invoice?

chtd dk vFkZ crkb;sA buesa fdu&fdu egRoiw.kZ ckrksa dk lekos’k gksrk gSA

Q.No.4. Write short note on elementary properties of matrix.

vkO;wg dh ÁkjafHkd fo’ks"krkvksa ij fVIi.kh fyf[k;sA

OR

Write the rules for addition and subtraction of matrix.

vkO;wg dks tksM+us ,oa ?kVkus ds fu;e crkb;sA

Q.No.5. Explain the meaning of Logarithms. Discuss the method to find Logarithms.

y?kqxq.kd dk vFkZ crkb;sA y?kqxq.kd Kkr djus dh fof/k dh foospuk dhft;sA

OR

Explain Euler’s theorem in partial derivatives.

vkaf'kd vodyu esa ;wylZ Áes; dks le>kb;sA

Q.No.6. What do you mean by simple interest? Explain its various methods.

lk/kkj.k C;kt ls vki D;k le>rs gSa\ lk/kkj.k C;kt dh fofHkUu fof/k;k¡ le>kb;sA

OR

Write the formula of calculating profit, loss, cost price and selling price.

ykHk] gkfu] ykxr ewY; ,oa foØ;ewY; dh x.kuk ds lw= fyf[k;sA

Roll No.

2

Section C

[k.M&^l^ (Long answer type questions)

(nh/kZ mRrjh; iz’u)



Q.No.7. Ajay and Pradeep are partners in a firm, who share the profit in the ratio of 3:2.

They admit Pramod as a partner in their firm, with the profit share of ¼. Calculate

the new ratio of all partners and sacrificing ratio of old partners.

vt; ,oa Ánhi ,d QeZ esa lk>snkj gaS tks 3%2 esa ykHk &foHkktu djrs gSaA os Áeksn dks

QeZ esa ¼ Hkkx ds fy;s lfEefyr djrs gSaA lk>snkjksa ds u;s vuqikr o iqjkus lk>snkjksa

ds R;kx vuqikr dh x.kuk dhft;sA

OR

How many bottles of hair oil a lady sales agent should sell @ Rs.9.55 each so as

to earn a commission of Rs.95.50 @ 5%.

,d efgyk foØsrk dks 9-55#- ds Hkko ds ds’k rsy dh fdruh 'khf’k;k¡ cspuh pkfg;s

ftlls 5% dh nj ls mls 95-50 #- dk deh’ku fey ldsA

Q.No.8. Find the value of x and y-

x – y = 2

x + y = 10

x rFkk y dk eku Kkr dhft;sA

x – y = 2

x + y = 10

OR

What do you mean by Foreign Invoice? How the freight calculated for a Board

price. Explain with illustration.

fons'kh chtd ls vki D;k le>rs gSa\ chtd esa tgkth fdjk;s dh x.kuk fdl Ádkj

dh tkrh gS\ mnkgj.k lfgr le>kb;sA

Q.No.9. Find the value of A+B+C if

A+B+C dk eku Kkr djks ;fn%&

A= 4 5 73 8 2

, B= 6 4 −25 3 −6

, C= 3 −2 14 3 −2

OR

Subtract B from A:-

B dks A esa ls ?kVkvks%&

A= 8 3 −2

−7 6 4 , B=

3 −6 7−5 −2 6

3

Q.No.10. If z = 9x2+4y

3-11, then find

𝑑𝑧

𝑑𝑥 and

𝑑𝑧

𝑑𝑦

;fn z = 9x2+4y

3-11, gks rks

𝑑𝑧

𝑑𝑥 rFkk

𝑑𝑧

𝑑𝑦 Kkr dhft;sA

OR

Using logarithms table, calculate the value of 246 .3 𝑋 32.93

(1.237)2

y?kqx.kd lkj.kh dh lgk;rk ls eku Kkr dhft,& 246.3 𝑋 32.93

(1.237 )2

Q.No.11. Find the period in which a sum of Rs.565/- will amount to Rs.760/- at 5% per

annum simple interest.

5% lk/kkj.k C;kt Áfro"kZ dh nj ls 565#- ewy/ku dk fdrus le; esa feJ/ku 760#-

gksxkA

OR

If an amount has been given on Compound interest for 2 Years results in

Rs.4,410 and for 3 Years results in Rs.4,630. Calculate the rate of interest and the

principal amount.

pØof̀) C;kt ij fn;k x;k dksbZ /ku 2 o"kZ esa 4]410#- vkSj 3 o"kZ esa 4]630-50#- gks

tkrk gSA C;kt dh nj rFkk ewy/ku Kkr dhft;sA

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

1


Business Orgn. & Communication Subject Code: BCOM -202


Section A

[k.M&^v^ Objective Type Questions

oLrqfu"B Á’u

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

the correct answer.


Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. The word „communication‟ is derived from the Latin word-

^dE;qfuds’ku^ 'kCn ySfVu Hkk"kk ds----------------'kCn ls fy;k x;k gSA

a) Communis b) Communico

c) Communicate d) None of these

2. Which of the following is not verbal communication?

fuEu esa ls dkSu ekSf[kd laÁs"k.k ugh gS\

a) Interview b) T.V.

lk{kRdkj Vh-oh-

c) Radio d) Questionnaire

jsfM;ks Á’ukoyh

3. Which is not included in the subject matter of Business Letter?

O;kikfjd i= dh fo"k; lkexzh esa D;k 'kkfey ugha gS\

a) Conciseness b) Completeness

laf{kIrrk iw.kZrk%

c) Complexity d) Courtesy

tfVyrk uezrk

4. What is E-commerce?

E-dkelZ D;k gS\

a) Electronic commerce b) Export commerce

c) Electrical commerce d) Economics commerce

Roll No.

Enrollment No.


2

5. The components of external environment of business organization are-

O;olk; laxBu ds ckg~; i;kZoj.k ds la+/kVd gS&

a) Economical b) Social

vfFkZd lkekftd

c) Political d) All of these

jktuhfrd mijksDr lHkh

6. A sound organization is answer to every problem of Management, whose

statement is this?

,d lqn

3

11. A letter of acknowledgement …..

ÁkfIr i=-----------------------A

a) Show courtesy b) Avoids misunderstanding

fouezrk Ánf’kZr djrk gS xyrQgeh nwj djrk gS

c) Provides record d) All of these

fjdkMZ Ánku djrk gS mijksDr lHkh

12. In Public company the maximum number of members should be-

,d lkoZtfud dEiuh esa lnL;ksa dh vf/kdre la[;k gksrh gS&

a) 7 b) 50

lkr ipkl

c) 2 d) None of these

nks mijksDr esa ls dksbZ ugha

13. Which one is the type of formal communication?

fuEu esa ls dkSu lk ,d vkSipkfjd lapkj dk Ádkj gS\

a) Downward communication b) Upward communication

vojksgh lapkj vkjksgh lapkj

c) Diagonal communication d) All of these

vkjs[kh lapkj mijksDr lHkh

14. In a private company at least the capital is –

fuft dEiuh esa de ls de iw¡th gksrk gS&

a) Rs.10,000 b) Rs.10,00,000

#- 10]000 #-10]00]000

c) Rs.1,00,000 d) None of these

#- 100]000 mijksDr eswa ls dksbZ ugha

15. ________is helpful in measuring effectiveness of communication.

--------------------- lEÁs"k.k dh xq.koRrk ekius esa lgk;d gksrk gS&

a) Input b) Channel

buiqV ek/;e

c) Feedback d) Language

Áfriqf"V Hkk"kk

16. A prospectus is issued by:

fooj.k i= tkjh fd;k tkrk gS&

a) A public company b) A private company

,d lkoZtfud dEiuh }kjk ,d futh dEiuh }kjk

c) A and B both d) None of these

v o c nksuks }kjk mijksDr esa ls dksbZ ugha

4

17. Which one is not the physical or mechanical barrier of communication.

fuEu esa ls dkSu lk lapkj dk HkkSfrd ;k rduhfd vojks/k ugha gS&

a) Noise b) Poor lighting

'kksj /kheh jks’kuh

c) Emotion mood d) Time and distance

Hkkouk le; o nwjh

18. Which is the first step of writing skill in writing a letter?

Ik=&ys[ku esa ys[ku n{krk dk ÁFke pj.k D;k gS\

a) First draft b) Planning

ÁFke Ák#i fu;kstu

c) Revising d) Editing

la’kks/ku laiknu

19. A company must have a registered office within _______days of incorporation.

,d dEiuh ds ikl fuxeu gksus ds---------------------------fnu ds Hkhrj ,d jftLVMZ dk;Zy;

gksuk pkfg;sA

a) 15 b) 30

c) 90 d) 180

20. Dunning Letter is __

rdktk i= gS&

a) Complaint letter b) Realization letter

f’kdk;rh i= #i;k olwy djus okyk i=

c) Circular d) Supply letter

ifji= iwfrZ laca/kh i=

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

1


Business Orgn. & Communication Subject Code: BCOM -202

Paper Code: SLJ-28

Time : 2:40 hours M.Marks : 60

Section – B


(y?kqmRrjh; iz’u)



Q.No.2. “Communication is life blood of business”. Explain.

^^lapkj O;olk; dk thou jDr gŜ ^ O;k[;k dhft;sA

OR

What is feedback? Explain its process.

Áfriqf"V ls D;k vk’k; gS\ bldh ÁfØ;k dks Li"V djsaA

Q.No.3. What are the Social Responsibilities of Business?

O;olk; ds lkekftd mÙkjnkf;Roksa dk o.kZu dhft;sA

OR

Explain the stages of Promotion of Business.

O;olk; Ápkj ds pj.kksa dks le>kb;sA

Q.No.4. What do you mean by grape wine channels? Explain.

vaxw'khyrk J̀a[kyk ls vki D;k le>rs gSa\ le>kb;sA

OR

Explain guidelines for extempore speech.

rkr~dkfyd Hkk"k.k gsrq fn’kkfunsZ’k nhft;sA

Q.No.5. Define Business Organization and explain its objectives.

O;olk; laxBu D;k gS\ blds m)s’; D;k gS\

OR

Discuss the significance of co-operative organizations.

lgdkjh laxBu ds egRo dh ppkZ dhft;sA

Q.No.6. What do you understand by Sign Language? Give two examples.

ladsr Hkk"kk ls vki D;k le>rs gSa\ dksbZ nks mnkgj.k nhft;sA

OR

What is circular letter? Give specimen of circular letter

ifji= D;k gS\ ifji= dk uewuk ÁLrqr dhft;sA

Roll No.

2

Section C


(nh/kZ mRrjh; iz’u) Attempt all questions (each question carry 8 marks)

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

Q.No.7. Discuss Do’s and Dont's of Group Discussion.

lkewfgd ifjppkZ ds laca/k esa ^^D;k djsa vkSj D;k u djsâ ^ ds lanHkZ esa foospuk dhft;sA

OR What do you mean by business letters? Explain the planning phase of a business letter.

O;kikfjd i=ksa dk D;k vFkZ gS\ ,d O;kolkf;d i= ds fu;kstu igyw dh O;k[;k

dhft;sA

Q.No.8. Define a private company. Describe the exemptions enjoyed by it.

,d futh dEiuh dks ifjHkkf"kr dhft;s vkSj ,d futh dEiuh ds NwVksa dk o.kZu

dhft;sA

OR

Discuss the legal position of promoters.

ÁorZdksa dh oS/kfud fLFkfr dh O;k[;k dhft;sA

Q.No.9. Explain basic forms of communication process.

lapkj ÁfØ;k ds vk/kkjHkwr Ádkj le>kb;sA

OR

Explain the merits and demerits of oral communication and written communication.

ekSf[kd lEÁs"k.k ,oa fyf[kr lEÁs"k.k ds xq.kksa ,oa voxq.kksa dh O;k[;k dhft;sA

Q.No.10. Write an essay on Partnership.

lk>snkjh ij ys[k fyf[k;sA

OR What are the objectives of Public Enterprises? Discuss in detail.

lkoZtfud mn~;e ds m)s’; D;k gS\ budk o.kZu dhft;sA

Q.No.11. Write short notes on the following:

a) E-Commerce b) E-Mail

fuEu ij laf{kIr fVIi.kh fyf[k;s%&

v½ bZ&dkelZ

c½ bZ&esy

OR Explain the main barriers of communication and give suggestions to remove them.

lEÁs"k.k dh Áeq[k ck/kk;sa crkb;s rFkk mUgsa nwj djus ds fy;s lq>ko nhft;sA

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

1


Indian Taxation System Subject Code: BCOM-203


Section A


oLrqfu"B Á’u


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 (√) fpUg dk iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. The unrealized rent shall not form the part of annual value if it does satisfy the condition of –

edku lEifÙk ds ldy okf"kZd ewY; esa ls u olwys gq;s fdjk;s dks rHkh ?kVk;k tk;sxk

tc--------------------------dh 'krsZa iwjh gksaxh&

a) Rule 8 b) Rule 2

fu;e 8 fu;e 2

c) Rule 5 d) Rule 4

fu;e 5 fu;e 4

2. The standard deduction from annual value of house property under the head ‘Income from house property’ is governed by –

edku lEifÙk ls vk; x.kuk ds nkSjku oS/kkfud dVkSrh fdl /kkjk ds varxZr vkrh gSA

a) Section 24 b) Section 14

/kkjk 24 /kkjk 14

c) Section 18 d) Section 10

/kkjk 18 /kkjk 10

3. Income on which no tax is chargeable is called as-

vk; ftl Ikj dj ykxw ugha gksrk mls------------------------vk; dgk tkrk gS&

a) Deductible income b) Total income

dkVus ;ksX; vk; dqy vk;

c) Exempted income d) Taxable income

dj&eqDr vk; dj ;ksX; vk;

4. The income from the business of growing and manufacturing tea is treated

business income up to-

pk; mRiknu ,oa fuekZ.k ls gksuh okyh vk; dk ------------------------O;olkf;d vk; ekuk

tkrk gSA

a) 60% b) 25%

c) 75% d) 40%

Roll No.

Enrollment No Enrollment

No.


2

5. The expenditure on Family Planning promotional activities is exempted in

_________installments from the previous year in which it is incurred.

ifjokj fu;kstu ds O;; dks ------------------okf"kZd fd’rksa esa ck¡Vdj viys[ku fd;k tkrk

gSA

a) 10 equal b) 08 equal

10 cjkcj 08 cjkcj

c) 02 equal d) 05 equal

02 cjkcj 05 cjkcj

6. Exempted incomes are covered under section _____of Income Tax Act.

dj eqDr vk;] vk;dj vf/kfu;e dh /kkjk ds varxZr vkrh gSA

a) u/s 80 b) u/s 10

/kkjk 80 /kkjk 10

c) u/s 115 d) u/s 32

/kkjk 115 /kkjk 32

7. The incidence of charging tax on capital gains arise due to-

iw¡th ykHk dj mRiUu gksrk gS&

a) Capital

O;kikj dh iw¡th ij

b) Transfer of capital assets

iw¡th lEifÙk;ksa ds gLrkUrj.k ij

c) Both (a) and (b)

nksuksa (a) rFkk (b)

d) None of these

mijksDr esa ls dksb ugha

8. The exemption from tax on capital gains in relation to transfer of property used

for residence is available if the assessee constructs another residential house

within ___from the date of transfer.

;fn fdlh edku ds gLrkUrj.k ij gq;s iw¡th ykHk dks dj eqDr djuk gS rks] edku ds

gLrkUrj.k ds ----------------------------o"kZ ds vanj u;s edku dk fuekZ.k djokuk iM+rk gSA


3 lky 4 lky


5 lky 6 lky

9. The maximum limit of exemption for the income of a minor child is-

vO;Ld dh vk; dks vf/kdre ------------------rd dj&eqDr ekuk x;k gSA

a) Rs.1500/- b) Rs.2000/-

1500 #i;s 2000 #i;s

c) Rs. 800/- d) Rs.5000/-

800 #i;s 5000 #i;s

10. The surcharge on the income tax is levied if the total income exceeds-

tc dqy dj&;ksX; vk; ---------------------------ls vf/kd gksrh gS rks ml ij vf/kHkkj ykxw gks

tkrk gSA

a) Rs.Ten lakhs b) Rs. One crore

nl yk[k #i;s ,d djksM+ #i;s

c) Rs.Two crore d) Rs. Three crore

nks djksM+ #i;s rhu djksM+ #i;s

3

11. The winning from horse races is exempted up to Rs.________.

?kqM+nkSj ls mRiUu vk; dks vf/kdre----------------rd dj&eqDr ekuki x;k gSA

a) Rs.2500/- b) Rs.5000/-

2500 #i;s 5000 #i;s

c) Rs.7500/- d) None of these

7500 #i;s mijksDr esa ls dksbZ ugha

12. The loss from house property can be carry forward to next-

edku lEifÙk ls vk; ds varxZr gkfu ------------------rd vkxs ys tkbZ tk ldrh gSA


6 o"kZ 4 o"kZ


7 o"kZ 8 o"kZ

13. From income tax point of view, house means:

vk;dj ds mn~ns’; ls edku dk vk’k; gS&

a) Godown b) House used for residence

xksnke jgus dk edku

c) Office building d) All of these

dk;kZy; Hkou mijksDr lHkh

14. The percentage of TDS charged on interest other than interest on securities is-

ÁfrHkwfr ds C;kt vk; ds vfrfjDr C;kt vk;ksa ij mn~xe ij dj dh nj gSA

a) 10% b) 30%

c) 20% d) 40%

15. Capital gain in case of shares will be short term when shares are sold-

va'kksa dh n’kk esa vYidkyhu iw¡th ykHk gksxkk tc-----------------------

a) After 24 months b) After 15 months

24 ekg ckn foØ; gks 15 ekg ckn foØ; gks

c) Before 12 months d) None of these

12 ekg ls igys foØ; gks mijksDr esa ls dksb ugha

16. Income from sub-letting of house by the tenant is taxable under the head:

fdjk;snkj }kjk edku dks iqu% fdjk;s ij mBkus ls mRiUu vk; fuEu 'kh"kZd ds varxZr

dj&;ksX; gksxh&

a) Income from house property b) Income from other sources

edku lEifÙk ls vk; iw¡th ykHk vU; lk/kuksa ls vk;

c) Capital gains d) None of these

iw¡th ykHk mijksDr esa ls dksb ugha

17. Short term capital loss can be set off against-

vYidkyhu iw¡th gkfu dh iwrhZ dh tk ldrh gS&

a) Long term capital gain b) Income from lottery

nh/kZdkyhu iw¡th ykHk ls ykWVjh dh vk; ls

c) Income from salary d) None of these

osru dh vk; ls mijksDr esa ls dksb ugha

4

18. Which income is rounded off in Rs.10/-?

dkSu&lh vk; dks #-20 rd iw.kkZafdr fd;k tkrk gS&

a) Gross total income b) Total income

ldy dqy vk; dqy vk;

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

nksuksa (a) rFkk (b) mijksDr esa ls dksb ugha

19. Unabsorbed depreciation can be set off during the next-

v'kksf/kr ál dh iwfrZ Hkfo"; esa fdrus o"kksZa rd iwjh dh tk ldrh gS&


8 o"kZ 10 o"kZ

c) 4 years d) No limit

4 o"kZ

20. Deduction for the expenses on treatment of specified diseases is covered under

section-

fof'k"V chekfj;ksa vkfn ij fpfdRldh; mipkj ds fy;s fd;s x;s O;; dh dVkSrh] /kkjk-

-------------------------------------ds varxZr vkrh gS&

a) u/s 80 D b) u/s 80 DD

/kkjk 80 D /kkjk 80 DD

c) u/s 80 DDB d) None of these

/kkjk 80 DDB mijksDr esa ls dksb ugha

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

1


Indian Taxation System Subject Code: BCOM-203

Paper Code: SLJ-29


Section – B


(y?kqmRrjh; iz’u)



Q.No. 2. Differentiate between long term capital gain and short term capital gain.

nh/kZdkyhu iw¡th ykHk ,oa vYidkyhu iw¡th ykHk esa varj Li"V dhft;sA

OR

State any 10 exempted incomes under section 10 (15) of Income Tax Act 1961.

vk;dj vf/kfu;en 1961 dh /kkjk 10¼15½ ds varxZr fdUgha nl dj&eqDr vk;ksa ds

uke crkb;sA

Q.No.3. Explain various types of securities.

ÁfrHkwfr;ksa ds Ádkj dks le>kb;saA

OR

Explain in detail any 4 deductions allowed from gross total income under section

80.

ldy dqy vk; esa ls ?kVkus okyh fdUgha 4 dVkSrh] tks /kkjk 80 ds varxZr vkrh gS]

mudk foLrkj esa fooj.k djsaA

Q.No.4. Explain the procedure of computation of long term capital gains.

nh/kZdkyhu iw¡th ykHk dh x.kuk dh ÁfØ;k dk fooj.k djsaA

OR

List any 10 disallowed expenses under the head “Income from business and

profession”.

O;olk; vFkok is’ks ds ykHk 'kh"kZd ds varxZr fdUgha 10] Li"V #i ls vLoh—r O;;]

dh lwph cukb;sA

Q.No.5. Profit and Loss Account of M/s. Jwala Traders shows a net profit of Rs.2,00,000

after debiting drawings Rs.20,000; LIC premium Rs.30,000; Income Tax

Rs.44,000; expenses relating to Income tax proceedings Rs.15,000; Muncipal tax

of self occupied house Rs.2,800. Calculate taxable income from business and

profession.

M/s Tokyk VsªMlZ dk ykHk gkfu [kkrk bu enksa dks ukfer djus ds ckn #-200]000 dk

'kq) ykHk Ánf’kZr djrk gS] vkgj.k #-20]000] thou chek Áhfe;e #-30]000] vk;dj

#-40]000] vk;dj dk;Zokgh ls lEcfU/kr O;; #-15000] Lo;a ds fuokl okys edku dk

uxj ikfydk dj #-2]800] O;ikj ,oa is’ks dh dj&;ksX; vk; Kkr dhft;sA

OR

Roll No.

2

Mr.Ankur, a shopkeeper, has furnished following information for P.Y 2012-13

1) Contribution to LIC Mutual Fund Rs.8,000 2) Insurance premium paid on life of father Rs.4,000 3) Contribution to Statutory P.F. Rs.25,000 4) Insurance premium paid on own life Rs.15,000 5) Repayment of loan for purchase of house Rs.20,000 6) LIC policy for own life is Rs.70,000 Calculate the amount of deduction allowed u/s 80C for the assessment year 2013-

2014.

Jh vadqj nqdkunkj] }kjk fuEufyf[kr lwpuk xr~ o"kZ 2012&13 ds fy;s Ánku dh xbZ

gS&

1½ thou chek fuxe ds E;qpqvy Q.M esa va’knku #-8000

2½ firkth ds thou ij pqdkbZ xbZ chek Áhfe;e #-4000

3½ oS/kkfud Hkfo"; fuf/k esa fuos’k #-25000

4½ Lo;a ds thou chek Áhfe;e dk Hkqxrku #-15000

5½ edku [kjhnus ds fy;s _.k dh okilh #- 20]000

6½ Lo;a dh thou chek ikWfylh #-70]000

dj fu/kkZj.k o"kZ 2013&14 ds fy;s /kkjk 80¼l½ ds varxZr Loh—r dVkSrh dh jde dh

x.kuk dhft;sA

Q.No.6. Mrs.Renu has a house which has been let out on rent. She purchased this house in

1986-87 for Rs.66,500. The house was sold on 1st July 2012 for Rs.4,20,000. She

purchased some ornaments in 1988-89 for Rs.90,000. These ornaments were sold

on 10th January 2013 for Rs.500,000. For the assessment year 2013-14 calculate

her capital gains inflation index for 1986-87=140; 1988-89 = 161; 2012-13=852.

Jherh jsuw ds ikl ,d fjVk;’kh edku gS tks fdjk;s ij mBk gqvk gSA ;g edku lu~

1986&87 esa ek= #-66]500 ij [kjhnk x;k FkkA 1 tqykbZ 2012 dks ;g edku #-

4]20]000 esa cspk x;k] muds ikl 1988&89 esa ek= #-90]000 dh [kjhnh vkHkw"k.k Fks]

ftUgsa 10 tuojh 2013 dks ek= #-5]00]000 esa csp fn;k x;k dj fu/kkZj.k o"kZ 2013&14

ds fy;s iw¡th ykHk Kkr dhft;sA

Ykkxr lwpdkad%1986-87=140; 1988-89 = 161; 2012-13=852.

Or

From the following particulars compute the total income of Mr. X who is fully

blind aged 68 years for A. 13-14.

1)Income from houseproperty (computed) Rs.1,05,000

2)Income from business Rs.1,18,000

3)Long term capital gains Rs. 6,000

4)Short term capital gains Rs. 13,250

5)Dividend from Co-Operative Society Rs. 12,000

fuEufyf[kr lwpukvksa ls fe- ,Dl tks iw.kZ #i ls va/ks gSa rFkk 68 o"kZ dh vk;q ds gSa]

mudh dqy vk; dh x.kuk] dj fu/kkZj.k o"kZ 203&14 ds fy, dhft;s%&

1)edku lEifÙk ls vk; ¼xf.kr½ #-1,05,000

2) O;olk; rFkk is’ks ls ykHk #-1,18,000

3) nh/kZdkyhu iw¡th ykHk #- 6,000

4) vYidkyhu iw¡th ykHk #- 13,250

5) lgdkjh lfefr ykHkka’k #- 12,000

3

Section C



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

Q.No.7. Mr.Lalji Gupta is an Advocate. He prepares income and expenditure account, in

order to ascertain his profit and loss as follows:

Rs. Rs.

Law books purchased 24,500 Fees received 4,50,000

Salary to staff 2,10,000 Remuneration as a Law

Lecturer

2,42,000

Stationery 43,500 Gifts from clients 1,10,000

Rent of chamber 38,000 Dividend on shares 25,000

Furniture purchased 1,02,500

Income Tax 1,08,000

Car petrol expenses 45,000

Car Driver’s salary 38,500

Net profit 2,17,000

8,27,000 8,27,000

Additional information:-

1. Depreciation is charged on furniture @ 10% p.a. and legal books @ 60% p.a. 2. ½ of the car is used for household purpose Compute the taxable income under the head of income from business or

profession for the relevant assessment year.

Jh ykyth xqIrk ,d odhy gSaA og vius ykHk&gkfu Kkr djus ds fy;s fuEu

vk;&O;; [kkrk cukrs gSa&

#- #-

dkuwu dh iqLrdsa Ø; dh 24,500 Qhl ÁkIr dh 4,50,000

deZpkfj;ksa dk osru 2,10,000 ykW ÁoDr dk ÁkIr 2,42,000

LVs’kujh 43,500 ifjJfed 1,10,000

pSEcj dk fdjk;k 38,000 eqofDdyksa ls migkj 25,000

QuhZpj [kjhnk 1,02,500 va’kksa ij ykaHkka’k

vk; dj 1,08,000

dkj dk isVªksy O;; 45,000

dkj pkyd dk osru 38,500

'kq) ykHk 2,17,000

8,27,000 8,27,000

vfrfjDr tkudkjh%&

1½ QuhZpj ij ál nj 10 Áfro"kZ Loh—r gSA vkSj dkuwuh iqLrdksa ij 60 Áfro"kZ

2½ dkj dk vk/kk Hkkx ?kjsyw mi;ksx ls lEcfU/kr gSA

Jh yky th xqIrk dh is’ks dh dj&;ksX; vk; dk mi;qDr dj fu/kZj.k o"kZ ds vk/kkj

ij dhft;sA

OR

4

Compute “Income from other sources” of Dr.Ashish Agrawal for the assessment

year 2013-14 from the following particulars:-

1) Found Rs.10,000 lying on road 2) Income from card game Rs.2000 3) Income from royalty Rs.6000 4) Remuneration received Rs.4000 as an examiner 5) Remuneration received Rs.1000 for writing articles in magazines. 6) Income from agriculture land in Kathmandu Rs.11,000 7) Income from fisheries Rs.3000 8) Annual rent of land received Rs.4000 9) Interest received on bank deposits Rs.1500 10) Dividend received Rs.3000 on shares of Indian Company 11) Winning from lottery Rs.2000 12) Winning from horse race Rs.1500 Compute income from other sources for the assessment year 2013-14.

MkW- v’kh"k vxzoky ds xr~ o"kZ 2012&13 ds fuEufyf[kr fooj.k ls mudh vU; lk/kuksa

ls vk; dj fu/kkZj.k o"kZ 2013&14 ds fy, Kkr dhft;sA

1½ lM+d ij iM+k gqvk /ku feyk #-10]000

2½ rk’k ds [ksy ls vk; #-2]000

3½ jkW;YVh ls vk; #-6]000

4½ ijh{kd dk dk;Z djus ij ÁkIr ifjJfed #-4]000

5½ if=dk esa ys[k nsus dk ifjJfed #-1]000

6½ dkBek.Mw esa —f"k Hkwfe ls vk; #-11]000

7½ eNyh {ks= ls vk; #-3000

8½ Hkwfe ls ÁkIr okf"kZd fdjk;k #-4]000

9½ cSad tek ij C;kt #-1500

10½ Hkkjrh; dEiuh ds va’kksa ij ykHkka’k #-3]000

11½ ykWVjh ls vk; #-2000

12½ ?kqM+nkSM+ ls thrs #-1500

Q.No.8. From the following income of Mr.Raj compute his total income for the A.Y.

2013-14 and 2014-15

2013-14 (Rs.) 2014-15 (Rs.)

Profit & Loss of Business (90,000) 10,000

Income from House Property 20,000 15,000

Income from Other Sources 5,000 6,000

Interest on Govt. Securities 25,000 30,000

Long term capital gains 30,000 20,000

Jh jkt }kjk fn;s x;s fooj.k dj fu/kkZj.k o"kZ 2013&14 rFkk 2014&15 ds fy;s dqy

vk; dh x.kuk dhft;s&

2013-14 (#-.) 2014-15 (#-.)

O;kikj ds ykHk@gkfu (90,000) 10,000

edku lEifÙk ls vk; 20,000 15,000

vU; lk/kuksa ls vk; 5,000 6,000

Lkjdkjh ÁfrHkwfr;ksa ls vk; 25,000 30,000

nh/kZdkyhu iw¡th ykHk 30,000 20,000

5

OR

Mr.Krishna furnished following information related to his assets in 2012-13.

Date of acquiring asset – 1st December 1984 Rs.75,000

Date of acquiring shares- 1st August, 1989 Rs.34,400

Cost of improvement in asset- 1st January, 1992 Rs.39,800

Mr.Krishna sold all his assets in 2012-13. Shares were sold for Rs.100000 and

assets were sold for Rs.7,00,000. Calculate his capital gain for the A.Y. 2013-14.

Inflation Index for: 1984-85 = 125; 1989-90=172;

1991-92= 199; 2012-13= 852.

Jh —".k us 2012&13 ds fy;s viuh lEifÙk;ksa ds laca/k esa fuEu lwpuk,¡ nha&

lEifÙk ÁkIr djus dh frfFk 1 fnlacj] 1984 #-75]000

va’k ÁkIr djus dh frfFk 1 vxLr] 1989 #-34]400

lEifÙk esa lq/kkj dh ykxr 1 tuojh] 1992 #-39]800

Jh —".k us vius lHkh va’k 2012&13 esa #-100]000 esa csp fn;s rFkk lEifÙk;k¡ #-

700]000 esa csp nhA

dj fu/kkZj.k o"kZ 2013&14 ds fy;s iw¡th ykHk dh x.kuk dhft,A

ykxr lwpukad% 1984-85 = 125; 1989-90=172;

1991-92= 199; 2012-13= 852.

Q.No.9. Smt. Priya Jain is a Doctor. Her receipts and payments account is as follows:-

Rs. Rs.

Balance b/d (1.4.12) 8,000 Rent 6,000

Sale of medicines 48,000 Salary 5,000

Consultation fees 26,000 Medicines 6,500

Operation fees 58,000 Scooty purchased 12,500

Rent from house

property

6,000 Scooty expenses 2,000

Gifts from patients 5,000 Household expenses 48,000

Balance c/d (31.3.2013) 71,000

1,51,000 1,51,000


1) Half portion of house is used for her clinic and remaining half for self residence.

2) ¼ th of scooty expenses is related to her personal use. 3) Depreciation on scooty @ 15% p.a. is allowed. 4) Outstanding operation fees was Rs.6000 Compute her professional income for the A.Y. 2013-14.

Jherh fÁ;k tSu ,d fpfdRld gS] mudk ÁkfIr Hkqxrku [kkrk fuEu Ádkj gS&

6

#- #-

'ks"k yk;k x;k¼1-04-12½ 8,000 fdjk;k 6,000

nokbZ;ksa ds foØ; ls

ÁkIr

48,000 osru 5,000

Ikjke’kZ 'kqYd 26,000 nokbZ;k¡ 6,500

edku laifÙk ls fdjk;k 58,000 LdwVh Ø; 12,500

'kqY; fØ;k 'kqYd 6,000 LdwVh Ø; 2,000

jksfx;ksa ls migkj 5,000 ?kjsyw O;; 48,000

'ks"k vkxs ys tk;k¼31-3-

13½

71,000

1,51,000 1,51,000

vfrfjDr tkudkjh%&

1½ fdjk;k ,sls Hkou dk pqdk;k x;k gS] ftldk vk/kk Hkkx og fMLisUljh ds fy;s

,oa 'ks"k vk/kk Hkkx Lo;a ds fuokl ds fy;s Á;ksx djrh gS

2½ LdwVh dk O;;] ¼ th futh Á;ksx ls lacaf/kr gS

3½ LdwVh ij ál nj 15% okf"kZd rkSj ij Loh—r gS

4½ ejhtksa ls 'kY; o"kZ 2013&14 ds fy;s is’ks dh dj ;ksX; vk; Kkr dhft;sA

OR

Mrs.Bharti submits the following information regarding her income for the P.Y.

2012-13.

Rs.

Salary 10,000 p.m.

Rent from house property 5,000 p.m.

Winning from betting (grossed) 10,000/-

She made following payments in P.Y:-

Contribution to PPF 20,000

Premium paid in cash on medical

insurance of dependent father

5,000

She has a disabled son who is dependent on her for whom she incurs expenses

Rs.18,000 for his medical treatment. She also deposits a sum of

Rs. 20,000 for the benefit of her son under a scheme framed by UTI for such

purpose.

Compute gross taxable income for the A.Y. 2013-14.

Jherh Hkkjrh us o"kZ 2012&13 ls lacaf/kr viuh vk; dk fuEu fooj.k ÁLrqr fd;k%&

#-

osru 10,000

Áfrekg

edku laifÙk ls fdjk;k 5,000

Áfrekg

'krZ ls thr¼ldy½ 10,000/-

bUgksaus xr o"kZ esa fuEufyf[kr Hkqxrku fd;s%&

lkoZtfud ÁksfoMsUV Q.M esa va’knku 20,000

vius vkfJr firk ds LokLFk chek

Áhfe;e dk udn Hkqxrku

5,000

budk ,d iq= vleFkZ gS] tks bUgha ij vkfJr gS mldh fcekjh ij #-18000 O;;

fd;sA #-20]000 vius iq= ds ykHkkFkZ ;w-Vh-bZ- dh ,d ;kstuk esa tek fd;sA

dj fu/kkZj.k o"kZ 2013&14 ds fy;s ldy ;ksX; vk; dh x.kuk dhft,A

7

Q.No.10. From the following details compute income from other sources of Mr. Rambabu

for the A.Y. 2013-14.

1) 10% debentures of X Ltd. Rs.20,000

2) 7% Capital Investment Bonds Rs.10,000

3) 8% Agra Municipal Bond Rs. 40,000

4) 6% Govt. Securities Rs. 60,000

5) 5% tax free non government securities (listed) Rs. 20,000

He paid Rs.150 as collection charges of interest and interest Rs.2000 on loan

taken for purchase of securities.

Jh jkeckcw dh fuEufyf[kr fooj.kksa ls dj fu/kkZj.k o"kZ 2013&14 ds fy;s vU; lk/kuksa

ls vk; Kkr dhft;s%&

1½ 10% ,Dyfy ds _.k&i= #-20]000

2½ 7% iw¡th fofue;ksx ckW.M #-10]000

3½ 8% vksxjk E;wfufliy ckW.M #-40]000

4½ 6% ljdkjh ÁfrHkwfr;k¡ #-60]000

5½ 5% dj eqDr xSj&ljdkjh ÁfrHkwfr;k¡ ¼lwph;r½ #-20]000

bUgksus C;kt olwyh ds fy;s #-150 deh’ku fn;k rFkk ÁfrHkwfr;ksa ds Ø; ds fy;s _.k

ij C;kt ds fy;s #-2000 dk Hkqxrku fd;kA

OR

Mr.Suresh is the owner of business. His profit & loss account as on 31st March

2013 is as follows:-

Rs. Rs.

Salary 12,000 Gross profit 105,670

Establishment Exp. 10,100 Interest on Govt.

Securities

5,352

Rent 3,000 Income from house

property

5,400

Household expenses 1,900

Gratuity to staff 22,000

Provision for bad debts 2,000

Loss on sale of car 2,000

Insurance premium (including

Rs.1800 for life)

3,000

Interest on bank loan 1,500

Compensation for

retrenchment

1,500

Provision for depreciation 6,400

Net profit 51,022

116,422 116,422


i) Actual bad debts Rs.700 were written off. ii) Allowable depreciation Rs.1600 iii) Mr.Suresh is running his business in a rented premises half of which is

used as his residence. Rent includes Rs.2400 of the premises.

iv) Mr.Suresh has been paid Rs.2000 as salary which has been included in salaries.

Compute income from business for the A.Y. 2013-14.

8

Jh lqjs’k ,d O;kikj ds Lokeh gSaA 31 ekpZ 2013] dks mudk ykHk&gkfu [kkrk

fuEufyf[kr gS%&

#- #-

osru 12,000 ldy ykHk 105,670

LFkkiuk O;; 10,100 ljdkjh ÁfrHkwfr;ksa 5,352

fdjk;k 3,000 edku laifÙk ls ykHk 5,400

?kjsyw O;; 1,900

LVkWQ dh xzsP;qVh 22,000

Mwcr _.k vk;kstu 2,000

dkj dh fcØh ij gkfu

2,000

chek Áhfe;e ¼thou chek #-1800

lfgr½

3,000

cSad _.k ij C;kt 1,500

N¡Vuh fd;s x;s deZpkjh dh

{kfriwfrZ

1,500

ál ds fy;s vk;kstu 'kq) ykHk 6,400

r 51,022

116,422 116,422

vfrfjDr lwpuk;sa%&

1½ okLrfod Mwcr _.k vifyf[kr #-700

2½ Loh—r ál #-1600

3½ Jh lqjs’k fdjk;s ds Hkou esa viuk O;kikj pyk jgsa gSa] ftldk vk/kk Hkkx og

vius fuosl ds fy;s Á;ksx dj jgsa gSaA fdjk;k esa #-2400 Hkou dk fdjk;k 'kkfey gSA

4½ osru ds #-2000 Jh lqjs’k dks fn;s x;s tks osru O;; esa tqM+k x;k gSA

Jh lqjs’k dh dj fu/kkZj.k o"kZ 2013&14 ds fy;s O;kikj ls vk; Kkr dhft;sA

Q.No.11. Mr.Sanjeev purchased 500 shares of Alpha Ltd. on 1st December 1989 @ Rs.20

per share and paid 5% brokerage. On 1st August 1990 he was issued 200 bonus

shares. On 5th June 2012 another 400 bonus shares were received. On 1

st

November 2012, he sold all the shares @ Rs.160 each and paid 5% brokerage.

Compute capital gains for the A.Y. 2013-14

Inflation index 1989-90 = 172; 2012-13=852

Jh latho us 1 fnlacj 1989 dks vYQk fy-ds 500 va’k dks #-20 Áfr va’k dh nj ls

Ø; fd;k ,oa 5% nykyh nhA 1 vxLr 1990 dks bUgsa 200 cksul va’k tkjh fd;s x;sA

5 twu 2012] dks 400 cksul va’k iqu% ÁkIr gq,A 1 uoacj 2012] dks bUgksausa lHkh va’kksa

dks #-160 Áfr va’k dh nj ls csp fn;k rFkk 5% nykyh nhA

dj fu/kkZj.k o"kZ 2013&14 ds fy, iw¡th ykHkksa dh x.kuk dhft;sA

OR

Particulars of income of Mrs. Renu for the previous year 2012-13 is as follows:-

Salary (per month) 15000

Contribution to R.P.F. 12%

Contribution of employer to R.P.F. 31800

Dividends from units of UTI 6000

Interest on Govt. Securities 6000

Life insurance premium 5000

Deposits in P.P.F. (per month) 200

Interest on loan (to purchase securities) 1000

9

Compute the total taxable income for the A.Y. 2013-14.

Jherh jsuw dh vk;ksa dk fooj.k xr o"kZ 2012&13 dk fuEufyf[kr gSa%&

osru ¼Áfrekg½ 15000

¼Áfrekg½

Áekf.kr ÁksfofMUV Q.M esa va’knku 12%

fu;ksDrk dk va’knku 31800

;w-Vh-vkbZ ds ;wfuV~l ij ykHkka’k 6000

ljdkjh ÁfrHkwfr;ksa ij C;kt 6000

thou chek Áhfe;e 5000

lkoZtfud ÁksfoMsUV Q.M esa tek fd;s 200

¼Áfrekg½

_.k ij C;kt¼ÁfrHkwfr;k¡ Ø; djrs gsrq½ 1000

dj fu/kkZj.k o"kZ 2013&14 ds fy;s dqy vk; Kkr dhft;sA

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

1


Macro Economics Subject Code: BCOM -204


Section A

[k.M&^v^

Objective Type Questions

oLrqfu"B Á’u

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

marking the correct answer.


Q. No. 1. Choose the correct answer-

lgh mÙkj pqfu,&

1. Macro Economics studies-

Lkef"Vxr vFkZ’kkL= v/;;u djrk gS&

a) Employment level in economy

vFkZO;oLFkk esa jkstxkj dk Lrj

b) Law of supply of commodities

oLrqvksa dh iwfrZ dk fu;e

c) Elasticity of demand of scooters

LdwVjksa dh ekWx dh yksp

d) Prize of wheat in market

cktkj esa xsgw¡ dh dher

2. General prize level is studied in-

lkekU; dher Lrj dk v/;;u fd;k tkrk gS&

a) Micro Economics b) Macro Economics

O;f"Vxr vFkZ’kkL= lef"Vxr vFkZ’kkL=

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

mijksDr esa ls dksbZ ugha nksuksa (a) ,oa (b) sa

3. Which of the following is the main characteristic of Macro Economics?

fuEu esa ls dkSu&lh lef"Vxr vFkZO;oLFkk dh eq[; fo’ks"krk gS\

a) Study of individual b) Study of group

O;fDr dk v/;;u lewg dk v/;;u

c) Partial equilibrium d) None of these

vkaf’kd larqyu mijksDr esa ls dksbZ ugha


Roll No.

Enrollment No.

2

4. Difficulty in measurement of National Income is:

jk"Vªh; vk; ekiu dh dfBukbZ gS&

a) Non monetary sector b) Lock of reliable data

vekSfnzd {ks= fo’oluh; vkWdM+ksa dk vHkko

c) Problem of double calculation d) All of these

nksgjh x.kuk dh leL;k mijksDr lHkh

5. Income method of calculating NI is also called:

jk"Vªh; vk; x.kuk dh vk; fof/k dks dgk tkrk gS&

a) Factor payment method b) Production method

lk/ku Hkqxrku fof/k mRiknu fof/k

c) Expenditure method d) Production & income method

O;; fof/k mRiknu ,oa vk; fof/k

6. Added in (GNP) Gross National Product:

ldy jk"Vªh; mRiknu esa tksM+k tkrk gS&

a) Net income received from foreign countries

fons’kksa ls ÁkIr 'kq) vk;

b) Indirect tax

vÁR;{k dj

c) Depreciation

ewY; ál

d) None of these

mijksDr esa ls dksbZ ugha

7. Social accounting method was proposed by-

lkekftd ys[kkadu fof/k dk Áfriknu fd;k&

a) Prof. Robbins b) Prof. Marshall

Áks- jkWfcUl Áks- ek’kZy

c) Prof. Richard Stone d) Prof. Pigou

Áks- fjpMZ LVksu Áks- ihxw

8. Generally what is the relation between national income and economic welfare?

lkekU;r;k jk"Vªh; vk; ,oa vkfFkZd dY;k.k esa dSlk laca/k gksrk gS&

a) Straight b) Opposite

lh/kk foijhr

c) Neutral d) None of these

rVLFk mijksDr esa ls dksbZ ugha

9. „Subsistence Theory of Wages‟ was propounded by-

etnwjh ds ^thoufuokZg fl)kUr^ dk Áfriknu fd;k Fkk&

a) Adam Smith b) Ricardo

,Me fLeFk fjdkMksZ

c) J.S. Mill d) J.B. Clark

ts-,l- fey ts-ch- DykdZ

3

10. According to Classical Theory of Employment, the economy always get-

Áfrf"Br jkstxkj fl)kUr ds vuqlkj vFkZO;oLFkk esa lnSo ik;k tkrk gS& a) Imperfect employment b) Perfect employment

viw.kZ jkstxkj iw.kZ jkstxkj


nksuksa (a) ,oa (b) mijksDr esa ls dksbZ ugha

11. “Liquidity Preference Theory of” interest was proposed by-

^^C;kt ds rjyrk ilanxh fl)kUr^^ ds Áfriknd gSa&

a) Prof. Marshal b) Prof. Keynes

Áks- ek’kZy Áks- dhUl

c) Prof. Mayers d) Prof. Karver

Áks- es;lZ Áks- dkoZj

12. Importance of effective demand is-

ÁHkkoiw.kZ ekWx dk egRo gS&

a) In employment determination b) In investment

jkstxkj fu/kkZj.k esa fofu;ksx esa

c) More practical d) All of these

vf/kd O;kogkfjd mijksDr lHkh

13. M1 includes –

M1 esa lfEefyr gS&

a) Currency with public

Tkurk ds ikl djsalh

b) Deposit with Bank

cSad esa tek

c) Other deposit with Reserve Bank

fjtoZ cSad ds ikl vU; tek

d) All of these

mijksDr lHkh

14. What is relation between quantity of money and price level of good?

eqnzk dh ek=k ,oa oLrq dh dher Lrj esa dSlk lacU/k gS\

a) Straight b) Opposite

lh/kk foijhr



15. The Cambridge equation considered demand and supply of money at-

dSfEczt lehdj.k }kjk eqnzk dh ekWx rFkk iwfrZ dk fo’ys"k.k fd;k x;k gS&

a) Over a period of time b) At a point of time

,d le;kof/k ij ,d le; fcUnq ij



4

16. The concept of velocity of money has been used by-

Ekqnzk ds pyu osx dh /kkj.kk dk mi;ksx fd;k x;k&

a) Keynes b) Fisher

dhUl }kjk fQ’kj }kjk

c) Friedman d) Robertson

ÝhMeSu }kjk jkWcVZlu }kjk

17. Which of the following is not a function of Commercial Bank?

buesa ls dkSu lk dk;Z O;kikfjd cSadksa dk ugha gS\

a) Advancing loans b) Accepting deposits

_.k nsuk tek,¡ Lohdkj djuk

c) Credit creation d) Note issue

lk[k l`tu uksV fuxZeu

18. Measures to control deflation are-

Ekqnzk ladqpu ds fu;a=.k ds mik; gSa&

a) Issuing more money b) Decrease in tax

vf/kd eqnzk dk fuxZeu djksa esa deh

c) Expansion of credit d) All of these

lk[k dk foLrkj mijksDr lHkh

19. Credit creation through paper money is done by:

dkxth eqnzk ds }kjk lk[k fuekZ.k fd;k tkrk gS&

a) Central Bank b) Commercial Bank

dsUnzh; cSad }kjk O;kikfjd cSad }kjk

c) Foreign Bank d) All of these

fons’kh cSad }kjk mijksDr lHkh

20. Central Bank of India is-

Hkkjr dk dsUnzh; cSad gS&

a) Reserve Bank of India b) Central Bank of India

Hkkjrh; fjtoZ cSad lsUVªy cSad vkWQ bafM;k

c) State Bank of India d) All of these

LVsV cSad vkWQ bafM;k mijksDr lHkh

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

1


Macro Economics Subject Code: BCOM-204

Paper Code: SLJ-30


Section – B


(y?kqmRrjh; iz’u)



Q.No. 2. Define Macro Economics. Describe the importance of Macro Economics.

lef"V vFkZ’kkL= dks ifjHkkf"kr dhft;sA lef"V vFkZO;oLFkk dk egRo crkb,A

OR

Write the concept and nature of Macro Economics.

lef"V vFkZ’kkL= dh vo/kkj.kk rFkk Á—fr dks le>kb;sA

Q.No.3. What do you mean by National Income?

jk"Vªh; vk; ls vki D;k le>rs gSa\

OR

Explain in brief the importance of National Income in economy.

vFkZO;oLFkk esa jk"Vªh; vk; ds egRo dks la{ksi esa Li"V dhft,A

Q.No.4. Explain the Classical Theory of Interest.

C;kt ds Áfrf"Br fl)kUr dks le>kb,A

OR

Describe Marginal Productivity Theory of Wages.

etnwjh ds lhekUr mRikndrk fl)kUr dks le>kb,A

Q.No.5. Describe the various components of money supply.

eqnzk dh iwfrZ ds fofHkUu rRoksa dk o.kZu dhft;sA

OR

Explain the Liquidity Theory of Money.

eqnzk ds rjyrk fl)kUr dks le>kb;sA

Q.No.6. Give five measures to control inflation.

eqnzk LQhfr dks fu;af=r djus gsrq ik¡p mik; crkb;sA

OR

Discuss the effects of money deflation.

eqnzk ladqpu ds ÁHkkoksa dks le>kb;sA

Roll No.

2

Section C




Q.No.7. Distinguish between Macro and Micro Economics

O;f"V rFkk lef"V vFkZ’kkL= esa varj Li"V dhft;sA

OR

What are the macro economic issues in Indian economy? Explain.

Hkkjrh; vFkZO;oLFkk esa lef"Vxr vkfFkZd eq|s D;k gSa\ O;k[;k dhft;sA

Q.No.8. Describe various methods of measuring national income.

jk"Vªh; vk; dks ekius dh fofHkUu fof/k;ksa dk o.kZu dhft;sA

OR

What do you understand by National Income? Describe various definitions of

National Income.

jk"Vªh; vk; ls vki D;k le>rs gSa\ jk"Vªh; vk; dh fofHkUu ifjHkk"kkvksa dh foospuk

dhft;sA

Q.No.9. Explain Interest Theory of Prof. Keynes.

Áks- dhUl ds C;kt fl)kUr dh O;k[;k dhft;sA

OR

Describe “Effective Demand Theory” of employment.

jkstxkj ds ^^ÁHkkoiw.kZ ekWx fl)kUr^^ dh O;k[;k dhft;sA

Q.No.10. Critically discuss the Fisher’s Quantity Theory of money.

fQ’kj ds eqnzk ifjek.k fl)kUr dh vkykspukRed O;k[;k dhft;sA

OR

Explain briefly the cash balance approach of Quantity Theory of money.

eqnzk ds ifj{k.k fl)kUr ds uxn 'ks"k nf̀"Vdks.k dks la{ksi esa le>kb;sA

Q.No.11. What is meant by Central Bank? Describe functions of Central Bank.

dsUnzh; cSad ls D;k vk’k; gS\ dsUnzh; cSad ds dk;ksZa dh foospuk dhft;sA

OR

Describe various methods of Credit Control.

lk[k fu;a=.k dh fofHkUu fof/k;ksa dk o.kZu dhft;sA

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

1

B.Com Second Semester Examination (Year 2014)

Principles, Practices & Mgt. of Insurance Subject Code: BCOM-205


Section A


oLrqfu"B Á’u


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 (√) fpUg dk iz;ksx djsaA Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. When was the General Insurance business nationalized?

Lkk/kkj.k chek dk jk"Vªh;dj.k dc fd;k x;k\

a) 1970 b) 1972

c) 1965 d) 1980

2. Which of the following type of Insurance is mandatory?

fuEu esa ls dkSu lk chek vko’;d g S\

a) Motor own damage

eksVj {kfr

b) Personal accident Insurance

O;fDrxr nq?kZVuk chek

c) Motor third party legal liabilities

eksVj rr̀h; i{k nsunkfj;k¡

d) Product liabilities

mRiknu nsunkfj;k¡

3. The minimum paid up capital required for a General Insurance Company is Rs:

,d lk/kkj.k chek dEiuh ds fy;s de ls de fdruk pqdrk iw¡th vko’;d gS&

a) 25 Crores b) 50 Crores

25 djksM+ 50 djksM+

c) 75 Crores d) 100 Crores

75 djksM+ 100 djksM+

Roll No.

Enrollment No.


2

4. A Surveyor’s role includes:

,d losZ{kd dh Hkwfedk esa 'kkfey gS&

a) Checking the admissibility of the Loss

gkfu dh Lohdk;Zrk tk¡p

b) Living comments on the Loss

gkfu ij fVIIk.kh nsuk

c) Reporting major Losses to IRDA

IRDA dks Áeq[k uqdlku dh lwpuk nsuk

d) Suggesting Risk Management measures

tksf[ke Áko/kku ds mik;ksa dk lq>ko nsuk

5. Which of the following type of Insurance is dissimilar to the other three options?

fuEu esa ls dkSu lk chek dk Ádkj vU; rhu fodYiksa ls fHkUu gS\

a) Crop Insurance b) Builder Risk Insurance

—f"k chek fcYMj tksf[ke chek

c) Livestock Insurance d) Health Insurance

i'kq/ku chek LokLF; chek

6. In “Hit and Run” Cases, Claims are Settled from:

^^fgV ,aM ju^^ ds ekeyksa ds nkoksa dk fuiVkjk gksrk gS&

a) Solatium fund b) IRDA’s contingency fund

lksykfV;ku fuf/k IRDA’s vkdfLerk fuf/k

c) Motor third party pool d) State government fund

eksVj rr̀h; i{k fuf/k jkT; ljdkj fuf/k

7. The insurance contract involves:

chek vuqca/k esa 'kkfey gS&

a) The element of general contract

lkekU; vuqca/k ds rRo

b) The element of special contract relating to insurance

chek ls lEcaf/kr fo’ks"k vuqca/k

c) Both (a) and (b)

nksuksa (a) ,oa (b) sa

d) None of these

mijksDr esa ls dksbZ ugha

8. Selection is:

Pk;u gS&

a) Negative Process b) Positive Process

udkjkRed ÁfØ;k ldkjkRed ÁfØ;k



3

9. Recruitment is the process of:

HkrhZ dh ÁfØ;k gS&

a) Searching the employee

deZpkjh [kkstuk

b) Selecting the employee

deZpkjh p;u

c) Inducing the employee to apply

vkosnu ds fy;s deZpkjh mRÁsj.k

d) Both (a) and (b)

nksuksa (a) ,oa (b)

10. Under which Act the general Insurance Corporation of India is registered?

Hkkjrh; lk/kkj.k chek fuxe fdl vf/kfu;e ds v/khu iath—r gS\

a) Company Act. 1956 b) The Insurance Act. 1938

dEiuh vf/kfu;e] 1956 chek vf/kfu;e] 1938



State whether the following statement are true or false:

fuEufyf[kr dFku lR;@vlR; gS] crkb;s&

11. Third party Risk Insurance is compulsory under the Motor Vehicle Act.

eksVj okgu chek vf/kfu;e ds rgr rr̀h; i{k chek vfuok;Z gSA

a) True b) False

lgh xyr

12. Total number of nationalized commercial banks in India is 30.

Hkkjr esa jk"Vªh;—r okf.kfT;d cSadksa dh dqy la[;k 30 gSA

a) True b) False

lgh xyr

13. The concept of health Insurance was proposed by Hugh Chambelen in 1694.

LokLF; chek dh vo/kkj.kk 1694 esa áwx psEcfyu }kjk ÁLrkfor fd;k x;k FkkA

a) True b) False

lgh xyr

14. The underwriting policy implemented by Insurance Company is also called

fundamental principles of underwriting.

chek dEiuh }kjk ykxw vfHkxksiu uhfr dks vfHkxksiu ds ekSfyd fl)kUr Hkh dgk tkrk

gSA

a) True b) False

lgh xyr

15. Promotion should only be based on merit.

inksUufr dsoy ;ksX;rk ds vk/kkj ij dh tkuk pkfg;sA

a) True b) False

lgh xyr

4

16. A person injured in a motor vehicle accident will have health care expenses paid by

Auto Insurance.

eksVj okgu nq?kZVuk esa ?kk;y O;fDr ds LokLF; ns[kHkky [kpksZa dk Hkqxrku okgu chek ds

}kjk fd;k tk;sxkA

a) True b) False

lgh xyr

17. Risk defines the possibility of something unpleasant or dangerous might happen.

tksf[ke dqN ckr vfÁ; ;k [krjukd gks ldus dh lEHkkouk dks ifjHkkf"kr djrk gSA

a) True b) False

lgh xyr

18. Reserve Bank of India is the central Bank of the Country.

Hkkjrh; fjtoZ cSad ns’k dk dsUnzh; cSad g SA

a) True b) False

lgh xyr

Fill in the blanks with switable words:

mi;qZDr 'kCnksa ls fjDr LFkkuksa dks Hkfj;s&

19. Training…………..basic know leaders and skills.

Áf’k{k.k ls---------------------gksrh gS] cqfu;knh Kku rFkk dkS’ky esaA

20. Initial deposit in the banks should be in the form of…………

cSadksa es ÁkjafHkd tek-------------------ds #i esa gksuk pkfg;sA

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

1


Principles, Practices & Mgt. of Insurance

Subject Code: BCOM-205

Paper Code: SLJ-31


Section – B


(y?kqmRrjh; iz’u)



Q.No. 2. What do you understand by Risk and Insurance? Explain.

tksf[ke ,oa chek ls vki D;k le>rs gSa\ O;k[;k dhft;sA

OR

Explain the meaning and importance of General Insurance.

Lkk/kkj.k chek dk vFkZ ,oa egRo le>kb;sA

Q.No.3. Discuss the fundamentals of Insurance Contract.

chek vuqca/k ds ewyrRo ij rdZ dhft;sA

OR

What do you understand by underwriting of General Insurance of India?

Hkkjrh; lk/kkj.k chek ds vfHkxksiu ls vki D;k le>rs gSa\

Q.No.4. Distinguish between Group Health Insurance and Individual Health Insurance.

lewg LoLF; chek ,oa ,dkadh LokLF; chek esa vUrj crkb;sA

OR

Explain the salient features of Health Insurance.

LokLF; chek dh Áeq[k fo’ks"krkvksa dh O;k[;k dhft;sA

Q.No.5. What do you mean by Motor Vehicle Insurance?

eksVj okgu chek ls vki D;k le>rs gSa\

OR

Which are the risks covered under Motor Insurance? Explain.

eksVj chek ds vUrxZr dkSu&ls tksf[ke vkrs gSa\ le>kb;sA

Q.No.6. Explain the steps involved in selection process of Banks.

cSadksa ds p;u ÁfØ;k ds pj.kksa dh O;k[;k dhft;sA

OR

What do you understand by the term training? Give any three advantages of

training.

Áf’k{k.k ls vki D;k le>rs gSa\ Áf’k{k.k ds dksbZ rhu ykHkksa dks crk;saA

Roll No.

2

Section C




Q.No.7. What are various types of risk? Suggest some methods of handling different

risks.

Tksf[ke ds fofHkUu Ádkj D;k gSa\ fofHkUu tksf[keksa ls fuiVus dh fof/k;k¡ crkb;sA

OR

Review the working of the General Insurance Corporation of India.

Hkkjrh; lk/kkj.k chek fuxe ds dk;Z&dykiksa dh leh{kk dhft;sA

Q.No.8. Discuss the role of different types of underwriters in the business of insurance.

chek ds dkjksckj esa fofHkUu Ádkj ds vfHkxksidksa dh Hkwfedk ij vius rdZ nhft;sA

OR

Explain the characteristics of Insurance Contract.

chek vuqca/k dh fo’ks"krkvksa dks le>kb;sA

Q.No.9. Define Health Insurance. Explain the factors that are responsible for raising the

demand for Health Insurance.

LokLF; chek dks ifjHkkf"kr dhft;sA LokLF; chek ds fy;s ekWx c

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