(dics 31) b.a./b.com./b.sc. degree examination, · pdf file(dbc 32) b.com. degree examination,...

(DICS 31)

B.A./B.Com./B.Sc. DEGREE EXAMINATION, MAY - 2013

(Examination at the end of Final Year)

Paper - II : SCIENCE AND CIVILZATION

Time : 1 ½ Hours Maximum Marks : 50

SECTION – A

Answer any two of the following questions (2 x 13 = 26)

1) Explain the nature of science and the importance of experiments in the development of science. Ðgéq®çý ÓèæÛˆ æÛÒ¾éÏçýÏçý$$ ÐÓçü¨MåûÆ…_ Ðgéq®çýÓèÜêˆ¿Ïçý•§−Mëû {æ²Ãðü*VåûÏçý$$Ê {³êÏçý$$QÄ◊çý®çý$ ÐÏçýÆ…æ²#Ïçý$$.

2) Describe the advantages of Telephone and satellites in the field of communication ¾éÏçý {æ²ÜêÅåþ…ËZ sðüÌ·ø®Œý Ïçý$ÆÃåü$$ Eæ²{VåûæÞüÏçý$$Ê Ãðü$$MåûP Eæ²Ãðü*V>Ê$ ÐÏçýÆ…æ²#Ïçý$$

3) Examine the significance of New discoveries in the field of Transport. ÅåþÏèÖé Ååþ…Våû…ËZ ®çý*◊çý®çý…V> Måû®çý$Võ®çý± Üê…Mòû†Måû ÐæØÃåü*Ê {³êÏçý$$QÄ◊çý®çý$ ÐÏçýÆ…æ²#Ïçý$$

4) What is Social Justice? Discuss Üê…ì›$Måû ®èÄ… A®çýV> ®òýÐ$? ÐÏçýÆ…æ²#Ïçý$$

5) Explain the living style of man in copper – bronze age Å>W & Måû…^çý$ Ãåü$$Våû…ËZ Ïçý*®çýÏçý#¯ iÏçý®çýÓïüOÌ¯ ÐÏçýÆ…æ²#Ïçý$$

6) Write about ancient Egyptian civilizaiton {³ê`®çý Dhæ²#t ®èVåûÆMåû◊çý®çý$ ÐÏçýÆ…^çý…yëý.

SECTION – B

Answer any two of the following questions (2 x 13 = 26)

7) a) Green Revolution æÞüÆ◊çý Ðæ²ÎÏçýÏçý$$

b) Ships KyåýÊ$

c) Synthetic fibers Måû•{†Ïçý$ ®çý*Ê$

d) Gun Powder Våû®Œý³úyåýÅŠþ

e) Vitamins

ÐrÐ$®çý$Î

f) Advantages of Cinemas ìÛ¯Ïçý*Ê ÏçýÊÎ Eæ²Ãðü*V>Ê$

g) Wind energy æ²Ïçý®çý ÓçüMëû¡

h) D.D.T yëýyëýsëü

i) Chernobyl Nuclear Accident ^ïýÅ÷±ºðüOËŒü AÖü$ÓçüMëû¡ Mòû…{¦åý {æ²Ïçý*¦åýÏçý$$

SECTION – C

Answer all questions (3 x 4 = 12)

8) Fill in the blanks

a) Coal, petroleum are __________ energy resources

ºœVåû$Y, ñ²{sZÌÃåü$… &&&&&&&&&&&&& ÓçüMëû¡ Ïçý®çýÅåþ$Ê$

b) Full name of WHO ___________ WHO Ãðü$$MåûP æ²NÆ¡ ®èÏçý$… _________

c) Alfred Noble discovered _______________ BËŒü{ñ›yŠý ®÷¹$ËŒü Måû®çý$Võ®çý±§ _______________

d) BARC is located at ______ A®çý$ æÛ…æÛ¥ &&&&&&&&&& {æ²¦òýÓçü…ËZ Ïçý#…§

9) Choose the current Answer

æÛÆÃðü$O®çý æÛÏçý*ª¦è®çýÏçý$$®çý$ Våû$Æ¡…^çý$Ïçý$$ a) Bacteriology

i) Study of animals ii) Study of plants

iii) Study of Bacteria iv) Study of fossils

ºéMíûtÆÃåü*Êi i) f…◊çý$Ïçý#Ê Aª¦åýÄÃåü$®çý… ii) Ïïý$$MåûPÊ Aª¦åýÄÃåü$®çý… iii) ºéMíûtÆÃåü* Våû$Æ…_ Aª¦åýÄÃåü$®çý… iv) ÔËéfÏçý$$Ê Aª¦åýÄÃåü$®çý…

b) The heart of computer is

i) Keyboard ii) Mouse

iii) CPU iv) Printer

Måû…æ²NÄrÅŠþMåû$ Våû$…yïý Ïçý…sëü§ i) MíûºZÅåþ$z ii) Ïçý—‹Û

iii) ìÛì²Ãåü$$ iv) {ì²…rÅŠþ

c) Theory of Relativity was proposed by

i) A Einstein ii) I.P. Pavlov

iii) Ottoham iv) Rutherford

Üêô²„åû ìÛ¦è−…◊è¯± {æ²†³ê§…_®çý§

i) G. I®ŒýîÛt®Œý ii) I.ì². ³êÏŒýËZÏŒý

iii) KsZÎßÏŒý$ iv) Ååþ*ª¦åýÅŠþ·øÅŠþz

d) Radio was discovered by

i) Marconi ii) Grahambel

iii) Faraday iv) Darwin

ÅòþyëýÃðü* Måû®çý$Võ¯®çý§ GÏçýÅåþ$?

i) Ïçý*ÅõP¯ ii) {VåûæÞüÏŒý$ºðüËŒü

iii) ·êÅåþyòý iv) yèÆÒ®Œý

10) Match the following

a) Green House Effect i) Netizens

b) Vitamins ii) Printing Press

c) Watch iii) Methane and CO2

d) Computer iv) Health

v) Abraham Louis

f◊çýæ²Ååþ$^çý$Ïçý$$

a) {X®Œý æÞo‹Û Gñ›MŠût i) ®ïýsëügðü®ŒýÝ

b) ÐfÐ$®çý$Î ii) Ïçý$${¦åýÖü Ãåü$…{◊çýÏçý$$

c) VåûyëýÃåü*ÅåþÏçý$$ iii) Ñ$¢òý®Œý Ïçý$ÆÃåü$$

d) Måû…æ²NÄrÅŠþ iv) BÅ÷VåûÄÏçý$$

v) A{¹ßÏŒý$ Ê*Åþ$$‹Û

——————

(DBC 31)

B.Com. DEGREE EXAMINATION, MAY - 2013


Part - II :COMMERCE

Paper-III : Business Laws

Time : 03 Hours Maximum Marks : 100

SECTIONSECTIONSECTIONSECTION----AAAA [4 x 5 = 20][4 x 5 = 20][4 x 5 = 20][4 x 5 = 20] Answer any FourFourFourFour of the following

1) Consideration

{æ²†æ›ÊÏçý$$ 2) Legality of objects

ÓèæÛ®è◊çýÂMåû ª¦òýÄÃåü$Ïçý$$Ê$ 3) Contingent contract.

AVåû…◊çý$Måû M>…{séMåû$t 4) Surety

ßÑ$¦èÅåþ$yåý$ 5) National Forum

gé Ãåü$·øÅåþÏŒý$ 6) Resolution

Å>Â®çýÏçý$$ 7) Doctrine of Indoor Management

A…◊çýÅŠþ ¯ÅåþÒæÞüÖü ìÛ¦è©…◊çýÏçý$$ 8) Unpaid seller

^ïýÌÎ…æ²#Ëóü¯ AÏçý$ÂMåûæ²#¦èÅåþ$yåý$

SECTIONSECTIONSECTIONSECTION----BBBB [2 x 10 = 20][2 x 10 = 20][2 x 10 = 20][2 x 10 = 20] Answer any TwoTwoTwoTwo of the following

9) Classify contracts with examples.

M>…{séMåû$tÊ®çý$ E¦èæÞüÅåþÖüÊ◊÷ ÏçýÇYMåûÆ…^çý$Ïçý$$

10) State various modes of discharge of contract.

M>…{séMåû$t ÐÏïý*^çý®çý ^òýÃåü$$ ÐÐª¦åý Ç◊çý$Ê®çý$ ◊ïýÊ$æ²#Ïçý$$

11) What are the rights of agents?

Hgðü…rÎ æÞüMåû$PÊ$ HÐ$?

12) Enumerate the objects of Essential Commodities Act.

¯◊èÄÏçýæÛÅåþ ÏçýæÛ$¡Ïçý#Ê ^çýrtÏçý$$ Ãðü$$MåûP Ê„>ûÄÊ$ ◊ïýÊ$æ²#Ïçý$$

SECTIONSECTIONSECTIONSECTION----CCCC [2 x 2[2 x 2[2 x 2[2 x 20 = 60]0 = 60]0 = 60]0 = 60] Answer any Three of the following

13) Examine the working of Consumer Protection Councils.

Ð¯Ãðü*Våû¦èÅåþ$ Ååþ„åûÖü Ïçý$…yåýÊ$Ê æ²¯ Ååþ$®çý$ æ²ÆÕÌ…^çý$Ïçý$$

14) Discuss the powers and duties of directors.

yïýOÅïþMåûtÅåþÎ Aª§M>Å>Ê$, Ðª¦åý$Ê$ ^çýÆa…^çý$Ïçý$$

15) Describe the essentials of a valid contract.

æÛ{MåûÏçý$Ïïý$O®çý Jæ²´…¦åýÏçý$$ Ãðü$$MåûP BÏçýÓçüÄM>Ê$ ÐÏçýÆ…^çý$Ïçý$$

16) State the remedies available for breach of contracts.

M>…{séMåû$tÊ EÊÎ…æ›$®çýMåû$ Ê¿…^òý Eæ²ÓçüÏçý$®èÊ$ ◊ïýÊ$æ²#Ïçý$$

17) What are the rights and duties of bailee and bailor?

ºðüOÍ, ºðüOËéÅŠþ ÊÃðü$$MåûP æÞüMåû$PÊ$, ºéª¦åýÄ◊çýÊ$ HÐ$?

18) Elucidate the preparations for holding meetings.

æÛÏçý*ÏòýÓèÊ$ ¯ÅåþÒìÞü…^çý$rMåû$ AÏçýæÛÅåþÏïý$O®çý æÛ®è±ßÊ$ ÐÓçü¨MåûÆ…^çý$Ïçý$$

——————

(DBC 32)



Part – II : COMMERCE

Paper-III : Income Tax and Practical Auditing


SECTIONSECTIONSECTIONSECTION----AAAA [2 x 5 = 10][2 x 5 = 10][2 x 5 = 10][2 x 5 = 10] Answer any TwoTwoTwoTwo of the following

1) Internal Check

A…◊çýÅåþY◊çý ◊çý¯S 2) Audit report

ByëýsŒü ¯Ïòý§Måû 3) Audit planning

ByëýsŒü {æ²ÖéâMíûMåûÅåþÖü 4) Objects of audit

ByëýsŒü Ê„>ûÄÊ$

SECTIONSECTIONSECTIONSECTION----BBBB [2 x 5 = 10][2 x 5 = 10][2 x 5 = 10][2 x 5 = 10] Answer any Two of the following

5) What are the rights and duties of auditor?

ByëýrÅŠþ Ãðü$$MåûP æÞüMåû$PÊ$, Ðª¦åý$Ê$ HÐ$?

6) Distinguish between verification and valuation.

æÛÆ^çý*^çý$r, Ïçý$*ËéÄ…Måû®çýÏçý$$Ê Ïçý$ª¦åýÄ ◊òýyèÊ$ ◊ïýÊ$æ²#Ïçý$$

7) Discuss different kinds of audit.

ÐÐª¦åý ÅåþM>Ê ByëýsŒüÊ®çý$ ^çýÆa…^çý$Ïçý$$

8) Describe the nature and significance of Vouching.

K_…VŠû Ãðü$$MåûP æÛÒ¾éÏçýÏçý$$, {³êÏçý$$QÄ◊çýÊ®çý$ ÐÏçýÆ…^çý$Ïçý$$.

SECTIONSECTIONSECTIONSECTION----CCCC [2 x 5 = 10][2 x 5 = 10][2 x 5 = 10][2 x 5 = 10] Answer any Two of the following

9) Previous year

Våû◊çý æÛ…Ïçý◊çýÝÅåþÏçý$$

10) Salary

i◊çýÏçý$$ 11) Residential Status

¯ÏèæÛ{æ²†æ²†¡ 12) Partly exempted income

³ê„ëûMåûÏçý$$V> æ²®çý$±®çý$…yëý Ð$®çýßÅþ$$…^çý¹yëý®çý B¦èÃåü$Ïçý$$

SECTIONSECTIONSECTIONSECTION----DDDD [2 x 20 = 60][2 x 20 = 60][2 x 20 = 60][2 x 20 = 60] Answer any Two of the following

13) From the following particulars of Mr. Pratap compute his total income for the assessment

year Pratap is employed in Bangalore

Rs.

Pay 20,000 per month

DA 12,000 per month

HRA 3,500 per month

Commission 7,000

Bonus 20,000

Rent paid 3,000 per month

He received in cash, the following income as interest (Net) during the year

On tax free Govt. securities 5,000

On tax free limited co-debentures (listed) 12,000

On tax free debentures on textile 10 (not listed)6,000

On A.P. Government securities 7,000

He paid Rs. 4,000 as interest on loan taken to purchase securities and Rs.1,400 bank

charges to collect interest.

Income from house property 1,80,000

Donation to national defence fund 20,000

Prime ministers relief fund 3,000

Tsunami relief fund 5,000

Medical insurance premium 8,000

{æ²æÛ$¡◊çý AñÛ‹ÛÏïý$…sŒü æÛ…Ïçý◊çýÝÅ>¯Mëû {æ²◊è‹² Ãðü$$MåûP Ïïý$$◊çý¡… B¦èÃåü$… D {Mëû…§ ÐÏçýÅåþÏçý$$Ê®çý$…yëý ËðüMëûP…^çý…yëý. {æ²◊è‹² ºðü…Våû$áåü*Ååþ$ËZ E¦÷ÄVåû… ^òýæÛ$¡®è±yåý$. Ååþ*. i◊çýÏçý$$ 20,000 (®ïýÊMëû) MåûÅåþ$Ïçý# ¾åü◊çýÄ… 12,000 (®ïýÊMëû) C…sëü A¦ïý© AÊÏïý®ŒýÝ 3,500 (®ïýÊMëû) MåûÑ$æØ®Œý 7,000 ºZ®çý‹Û 20,000 A¦ïý© ^ïýÌÎ…_®çý§ 3,000 (®ïýÊMëû) B æÛ…Ïçý◊çýÝÅ>¯Mëû A◊çýyåý$ ®çýVåû¦åý$ Ååþ*æ²…ËZ D {Mëû…§ B¦èÃåü*Ê®çý$ Ïçýyíýz (¯MåûÅåþ) æÛ$Mõ®è±yåý$. Ååþ*. Våû•ßìÛ¡ ®çý$…yëý B¦èÃåü$… 1,80,000 gé Ãåü$ Ååþ„åûÖü ¯ª§Mëû C_a®çý ^çý…¦è 20,000 {æ²ª¦è®çýÏçý$…{† ÐÏïý*^çý®çý ¯ª§Mëû 3,000 æÛ$®èÑ$ ÐÏïý*^çý®çý ¯ª§Mëû 5,000 Ïïý$yëýMåûËŒü C®çý*ÝÅïþ®ŒýÝ {î²Ð$Ãåü$… 8,000 14) Mr. Sadanand submits the following information:

Rs.

Net Rental income of the year (after deducting following items) 1,20,000

Depreciation 10,000

Municipal taxes 10% of MRV 5,500

Lift maintenance charges 4,500

Vacancy 12,000

Pay of Watchman 12,000

Salary of Gardener 12,000

Collection charges 4,000

Bank commission 1,000

Legal expenses on recovery of rent 2,000

Compute Mr. Sadanand’s income from house property for the current assessment year.

æÛ¦è®çý…¦Šý D {Mëû…§ æÛÏçý*^èÅåþ… ◊ïýÌÃåü$^òýìÛ®èyåý$ ¯MåûÅåþ A¦ïý© B¦èÃåü$… ({Mëû…§ ◊çýWY…æ²#Ê ◊çýÅ>Ò◊çý) Ååþ*. 1,20,000 ◊çýÅåþ$Våû$¦åýÊ Ååþ*. 10,000 Ïçý$$ ìÛæ²ËŒü æ²®çý$± GÏŒý$ BÅŠþ Ð ËZ 10% Ååþ*. 5,500 Ì‹›t ¯Å>ÒæÞüÖü QÅåþ$a Ååþ*. 4,500 Réã Ååþ*. 12,000 M>æ²Ëé¦èÅåþ$ Ïòý◊çý®çý… Ååþ*. 12,000 ◊÷rÏçý*Ì i◊çý… Ååþ*. 12,000 ÏçýæÛ*Ê$ QÅåþ$aÊ$ Ååþ*. 4,000 ºéÄ…Måû$ MåûÑ$æØ®çý$ Ååþ*. 1,000 A¦ïý© Å>¹r$tMõ®çý$rMåû$ ®èÄÃåü$ QÅåþ$aÊ$ Ååþ*. 2,000 æÛ¦è®çý…¦åýÏçý$$ Ãðü$$MåûP Våû•ßìÛ¥ B¦èÃåü*¯± {æ²æÛ$¡◊çý æ²®çý$± ¯Å>©ÅåþÖü æÛ…Ïçý◊çýÝÅ>¯Mëû VåûÖëü…^çý…yëý. 15) Smt. Latha, an accountant in a Limited Company at Hyderabad submits the following

particulars of her income for the current assessment year. a) Salary @ Rs.12,000 p.m. b) D.A. @ Rs.3,000 p.m. (enters into salary for calculating retirement benefits) c) Bonus Rs. 10,000 p.a. d) Commission Rs. 12,000 p.a. e) Own contribution to R.P.F. @ 15% of salary and the company also contributes similar amount. f) Interest on Provident Fund at 16% rate Rs. 6,400. g) Free furnished house at Hyderabad. Fair rent of the house is Rs. 18,000 p.a. Cost of

furniture is Rs. 15,000. h) 18 H.P. Car is provided for official and personal purposes. All expenses of the car

including driver’s salary of Rs. 500 p.m. are paid by the employer. i) Education allowance for 3 children @ Rs. 100 per child, p.m. paid by the company. j) Profession tax paid by her Rs. 1,200. Compute her income from salary for the assessment year 2007-08.

ñÞüO¦åýÅ>ºé¦ŠýËZ JMåû ÌÐ$sðüyŠý Måû…ñ²°ËZ AMù…sðü…sŒüV> E¦÷ÄVåûÏçý$$ ^òýÃåü$$^çý$®çý± }Ïçý$† Ê◊çý, {æ²æÛ$¡◊çý æ²®çý$± ¯Å>−ÅåþÖü æÛ…Ïçý◊çýÝÅåþÏçý$$®çýMåû$ {Mëû…§ B¦èÃåü*Ê$ ◊ïýÌÃåü$góüìÛ®çý§

G) i◊çýÏçý$$ ®ïýÊMåû$ Ååþ*. 12,000 ^õæ²™®çý ») MåûÅåþ$Ïçý# ¾åü◊çýÄÏçý$$ ®ïýÊMåû$ Ååþ*. 3,000 ^õæ²™®çý (ÐÅåþÏçý$Öü æÛ¦åý$³êÃåü$Ïçý$$Ê$ ËðüMëûP…^çý$rMåû$ i◊çýÏçý$$ËZ

^òýÅåþa¹yåý$®çý$) ìÛ) ºZ®çý‹Û æÛ…Ïçý◊çýÝÅ>¯Mëû Ååþ*. 10,000 yëý) MåûÑ$æØ®Œý æÛ…Ïçý◊çýÝÅ>¯Mëû Ååþ*. 12,000 C) Våû$Æ¡…æ²# ³ö…§®çý ¾åüÐæØÄ ¯ª§Mëû i◊çýÏçý$$ËZ ◊çý®çý Ïèsé 15% Måû…ñ²° Måû*yè A…◊òý Ïïý$$◊çý¡Ïçý$$ ^ïýÌÎ…^çý$^çý$®çý±§. G‹›) ¾åüÐæØÄ ª§ñ²O Ïçýyíýz 16% Åòþr$ ^õæ²™®çý Ååþ*. 6,400 h) ñÞüO¦åýÅ>ºé¦ŠýËZ Eæ²MåûÅåþÖüÏçý$$Ê◊÷ E_◊çý Våû•æÞü ÏçýæÛ† HÅ>´r$ ^òýÓèÅåþ$. B Våû•æÞüÏçý$$ Ãðü$$MåûP æÛÏçý$…fæÛÏïý$O®çý

A¦ïý© æÛ…Ïçý◊çýÝÅ>¯Mëû Ååþ*. 18,000 ÜêÏçý*®çý$ QÇ¦åý$ Ååþ*. 15,000. ñÞü^Œý) E¦÷ÄVåû Ðª¦åý$Ê$ Ïçý$ÆÃåü$$ ÏçýÄMëû¡Våû◊çý ÏèyåýMåûÏçý$$®çýMåû$ 18 ñÞü^Œý.ì². M>Ååþ$ ÜúMåûÅåþÄÏçý$$ HÅ>´r$ ^òýÃåü$yåýÏïý$O®çý§.

M>Ååþ$ {yïýOÏçýÅŠþ i◊çýÏçý$$ ®ïýÊMåû$ Ååþ*. 500 ^õæ²™®çý A¯± QÅåþ$aÊ$ Ãåü$fÏçý*¯Ãóü$ ^ïýÌÎ…^çý$®çý$. I) Ïçý$$Våû$YÅåþ$ æÛ…◊è®çýÏçý$$®çýMåû$ Ð¦èÄ ¾åü◊çýÄÏçý$$ ®ïýÊMåû$ JMõPMåûPÆMëû Ååþ*. 100 ^õæ²™®çý Måû…ñ²°Ãóü$ ^ïýÌÎæÛ$¡…§. gðü) BÏïý$ ^ïýÌÎ…_®çý Ïçý•†¡ æ²®çý$± Ååþ*. 1,200

16) From the following data, find the business income of Mr. Ravi for the current assessment

year.

PROFIT AND LOSS ACCOUNT

Rs. Rs.

Business expenses 15,100 Gross Profit 1,26,000

Rent, rates and taxes 5,200 Dividends(gross) 3,000

Drawings 12,800

Income Tax 4,500

Advertisements 5,600

Postage, telegrams 1,600

Fire insurance premium 400

Life insurance premium 7,800

General expenses 24,000

Net profit 52,000

1,29,000 1,29,000

a) The cost of a new signboard is Rs. 1,000 is included in the advertisements

expenditure.

b) Depreciation allowed as per the IT Act Rs.2,500.

c) Bad debts allowed earlier and recovered during this year Rs.400 were not shown in

the Profit and Loss Account

§Våû$Ïçý C_a®çý ÐÏçýÅåþÏçý$$Ê◊÷ {æ²æÛ$¡◊çý æ²®çý$± ¯Å>−ÅåþÖü æÛ…Ïçý◊çýÝÅ>¯Mëû Ð$æÛtÅŠþ ÅåþÐ ÏèÄ³êÅåþ B¦èÃåü$Ïçý$$®çý$ Måû®çý$Võ®çý$Ïçý$$. Ëé¾åü®çýÙêtÊ Ré◊è

Ååþ*. Ååþ*. ÏèÄ³êÅåþ QÅåþ$aÊ$ 15,100 æÛ*¥Ê Ëé¾åüÏçý$$ 1,26,000 A¦ïý©, Åòþr$Î, æ²®çý$±Ê$ 5,200 yëýÐyïý…yåý$Î C…sëü ÏèyåýM>Ê$ 12,800 (æÛ*¥ÊÏçý$$) 3,000 B¦èÃåü$æ²# æ²®çý$± 4,500 ÏèÄ³êÅåþ {æ²Måûr®çýÊ$ 5,600 ◊çý…†, sðüÌ{V>Ïçý$$Ê$ 1,600 AW± ÀÏçý* {î²Ð$Ãåü$Ïçý$$ 400 iÐ◊çýÀÏçý* {î²Ð$Ãåü$Ïçý$$ 7,800 Üêª¦èÅåþÖü QÅåþ$aÊ$ 24,000 ¯MåûÅåþ Ëé¾åüÏçý$$ 52,000 1,29,900 1,29,900 G) JMåû {Mõ◊çý¡ ñÛO®Œý ºZÅåþ$z QÅåþ$a Ååþ*. 1,000 {æ²Måûr®çý QÅåþ$aÊËZ E®çý±§ ») B¦èÃåü$æ²#æ²®çý$± ^çýrtÏçý$$ {æ²M>ÅåþÏçý$$ A®çý$Ïçý$†…_®çý ◊çýÅåþ$Våû$¦åýÊ Ååþ*. 2,500

ìÛ) Våû◊çý æÛ…Ïçý◊çýÝÅåþÏçý$$ËZ A®çý$Ïçý$†…_®çý Å>¯ ºéMíûÊ$ D æÛ…Ïçý◊çýÝÅåþÏçý$$ËZ ÏçýæÛ*ËðüO®çý§ Ååþ*. 400 Ïèsëü¯ Ëé¾åü®çýÙêtÊ Ré◊èËZ ^çý*æ²Ëóü¦åý$.

——————

(DBC 33)



Part - II : COMMERCE

Paper-III : Cost and Management Accounting


SECTION-A [4 x 5 = 20]

Answer any Four of the following

1) Cost Accountant

ÏçýÄÃåü$ AMù…sðü…sŒü 2) Cost

ÏçýÄÃåü$Ïçý$$

3) Direct material

{æ²◊çýÄ„åû æ²¦èÅåþ−Ïçý$$

4) Indirect labour

A{æ²◊çýÄ„åû {ÓçüÏçý$

5) Allocation

MòûséÅþ$$…æ²# 6) Comparative statement

◊çý$Ê®è◊çýÂMåû ¯Ïòý§Måû 7) Current ratio

{æ²æÛ$¡◊çý æØ´†¡ 8) Vertical analysis

FÅåþ©ûÒÐÓòüÎæØÖü SECTION-B [2 x 10 = 20]

Answer any Two of the following

9) Distinguish between cost accounting and financial accounting.

ÏçýÄÃåü$, Ð◊çý¡ AMù…sëü…VŠûÊ Ïçý$ª¦åýÄ ◊òýyèÊ$ ◊ïýÊ$æ²#Ïçý$$ 10) Calculate the earnings of Kamala and Vimala under straight piece rate system and Taylor’s

differential piece rate system from the following particulars:

Normal rate per hour : Rs. 2: 40

Standard time per hour : 30 seconds

Differentials to be applied.

80% of piece rate below standard.

120% of piece rate at or above standard.

Output : Kamala 800 units and Vimala 1000 units per day.

D {Mëû…§ ÐÏçýÅåþÏçý$$Ê®çý$ Bª¦èÅåþÏçý$$V> ^òýæÛ$Mõ¯ MåûÏçý$Ê Ïçý$ÆÃåü$$ ÐÏçý$ÊÊ Ãðü$$MåûP B¦èÃåü*¯± JMåû Ãåü$*¯sŒü Åòþr$ æ²¦åý−† Ïçý$ÆÃåü$$ sðüOÊÅŠþ ¾óü¦è◊çýÂMåû î²æÛ$ Åòþr$ æ²¦åý−† ®çý®çý$æÛÆ…_ ËðüMëûP…^çý…yëý.

Våû…rMåû$ Üêª¦èÅåþÖü Åòþr$ : Ååþ*. 2.40 JMåû Ãåü$*¯sŒü E◊çý´†¡Mëû {³êÏçý*ÖëüMåû M>ÊÏçý$$ : 30 ñÛMåû®çý$Ê$ AÏçýÊ…»…^çýÏçýÊìÛ®çý ºóüª¦è◊çýÂM>Ê$ {³êÏçý*ÖëüMåû…V> ◊çýMåû$PÏçýV> Ïçý#®çý± 80% î²æÛ$Åòþr$ {³êÏçý*ÖëüMåû… Ïçý¦åý© Ïçý$ÆÃåü$$ GMåû$PÏçýV> Ïçý#®çý± 120% î²æÛ$ Åòþr$ E◊çý´†¡ : MåûÏçý$Ê 800 Ãåü$*¯r$Î Ïçý$ÆÃåü$$ ÐÏçý$Ê 1000 Ãåü$*¯r$Î

11) Usha Sree Co.Ltd., is producing 1000 TV’s during the year ending 31.3.2010. The cost

details are as under.

Stock of finished goods 1.4.2009 Rs.18,200

Stock of raw materials 1.4.2009 Rs. 8,320

Purchase of Raw materials Rs.1,89,800

Productive wages Rs. 1,29,220

Sale of finished goods Rs. 3,84,800

Stock of finished goods 31.3.2010 Rs. 19,500

Stock of raw materials 31.3.2010 Rs. 8,840

Works overheads Rs. 32,300

Office expenses Rs. 17,540

The company is about to end a tender for supply of 250 units.

The cost estimates are on follows-

(a) Materials Rs. 13,000, (b) Wages Rs. 7,800, (c) Factory overheads and office overheads

are in the same percentage on direct wages and factory cost respectively (d) Prepare a

statement of cost and ascertain the sale price per unit by a adding 20 percent of profit on

selling price.

EæØ} Måû…ñ²° 31 Ïçý*Æa 2010 ®èsëüMëû 1000 sðüÌÐf®Œý ñÛrÎ®çý$ ◊çýÃåü*Ååþ$ ^òýÃåü$$^çý$®çý±§ ÏçýÄÃåü$ ÐÏçýÅåþÏçý$$Ê$ {Mëû…§ Ðª¦åýÏçý$$V> Ïçý#®çý±§.

◊çýÃåü*ÅïþO®çý æÛÅåþ$Måû$ ¯ÊÒ (1.4.2009) Ååþ*. 18,200 Ïçý$$yëýæÛÅåþ$Måû$Ê ¯ÊÒ 1.4.2009 Ååþ*. 8,320 Ïçý$$yëýæÛÅåþ$Måû$Ê Mõ®çý$V÷áåü$ä Ååþ*. 1,89,800 E◊è´¦åýMåû Ïòý◊çý®èÊ$ Ååþ*. 1,29,220 ◊çýÃåü*ÅïþO®çý æÛÅåþ$Måû$ AÏçý$ÂM>Ê$ Ååþ*. 3,84,800 ◊çýÃåü*ÅïþO®çý æÛÅåþ$Måû$ ¯ÊÒ 31.3.2010 Ååþ*. 19,500 Ïçý$$yëý æÛÅåþ$Måû$Ê ¯ÊÒ 31.3.2010 Ååþ*. 8,840 ·êÄMåûtÇ QÅåþ$aÊ$ Ååþ*. 32,200 Bî›æÛ$ QÅåþ$aÊ$ Ååþ*. 17,540 Måû…ñ²° 250 ñÛrÎ®çý$ æÛñ²”ÎMëû sðü…yåýÅåþ$ ◊çýÃåü*Ååþ$ ^òýÃåü$¦åýÊ_®çý§ ÏçýÄÃåü$ A…^çý®èÊ$ {Mëû…§ Ðª¦åýÏçý$$V> E®çý±§. (G) Ïïý$síüÆÃåü$ËŒü Ååþ*. 13,000 (») Ïòý◊çý®èÊ$ Ååþ*. 7,800 (ìÛ) ·êÄMåûtÇ QÅåþ$aÊ$ Ïçý$ÆÃåü$$ Bî›æÛ$ QÅåþ$aÊ$

ÏçýÅåþ$æÛV> Ïòý◊çý®èÊ®çý$ Ïçý$ÆÃåü$$ ·êÄMåûtÇ ÏçýÄÃåü*Ê$ Våû◊çý æÛ…Ïçý◊çýÝÅåþÏçý$$ Ïçý#®çý± Óè◊çýÏçý$$V>®òý ËðüMëûP…^èÌ (yëý) ñ²O A…ÓèÊ®çý$ Bª¦èÅåþÏçý$$V> ^òýæÛ$Mõ¯ ª¦åýÅåþËZ 20 Óè◊çýÏçý$$ Ëé¾åüÏçý$$…yåý$®çýr$Î AÏçý$ÂMåûæ²# ¦åýÅåþ®çý$ ¯Ååþ~Åþ$$æÛ*¡ JMåû ÏçýÄÃåü$ ¯Ïòý§Måû®çý$ ◊çýÃåü*Ååþ$ ^òýÃåü$…yëý.

12) The balance sheet of Jateender and Co. for the year 31st December 2010 was as follows:

Liabilities Rs. Assets Rs.

2500 equity shares of Rs.25 each 62,500 Land, buildings 1,12,500

2000 8% preference shares of Rs.25 each 50,000 Plant and machinery 1,00,000

Reserves 50,000 Closing stock 37,500

3000 9% debentures of Rs.25 each 75,000 Debtors 25,000

Current liabilities 50,000 Cash bank 11,250

Prepaid expenses 1,250

2,87,500 2,87,500

Calculate:

(a) Debt Equity Ratio (b) Proprietory Ratio

(c) Fixed Assets to Net Worth Ratio (d) Current Assets to proprietory Fund Ratio.

h◊òý…¦åýÅŠþ Ïçý$ÆÃåü$$ Måû…ñ²° ÏèÆ BìÛ¡ Aæ²™Ê æ²sëütMåû 31 yëýñÛ…¹Ååþ$ 2010 ®èsëüMëû, {Mëû…§ Ðª¦åýÏçý$$V> Ïçý#®çý±§. Aæ²™Ê$ Ååþ*. BæÛ$¡Ê$ Ååþ*. 2500 DMëûÒsíü ÏèséÊ$ Ååþ*. 25 ^õæ²™®çý 62,500 ¾åü*Ð$, ¾åüÏçý®èÊ$ 1,12,500 2000 8% Bª§MåûÄæ²# ÏèséÊ$ Ååþ*. 25 ^õæ²™®çý50,000 ³êÎ…r$, Ãåü$…{◊èÊ$ 1,00,000 ÆfÅåþ$ÒÊ$ 50,000 Ïçý$$W…æ²# æÛÅåþ$Måû$ 37,500 3000 9% yëýºðü…^çýÅåþ$Î Ååþ*. 25 ^õæ²™®çý 75,000 ¹$$Öü{VåûæÛ$¡Ê$ 25,000 {æ²æÛ$¡◊çý Aæ²™Ê$ 50,000 ®çýVåû¦åý$, ºéÄ…Måû$ 11,250 Ïçý$$…¦åý$V> ^ïýÌÎ…_®çý QÅåþ$aÊ$ 1,250 2,87,500 2,87,500 ËðüMëûP…^çý…yëý (G) Aæ²™ & DMëûÒsëü ¯æØ´†¡ (») Ãåü*fÏçý*®çýÄ æØ´†¡ (ìÛ) ìÛ¥Å>æÛ$¡Ê$ & ¯MåûÅåþ ÐÊ$Ïçý æØ´†¡ (yëý) {æ²æÛ$¡◊çý BæÛ$¡Ê$ & Ãåü*fÏçý*®çýÄ ¯æØ´†¡. 13) In Chandra Mouli Electronic Co. Ltd., there are 3 production departments and 2 service

departments. The cost details are as follows:

Particulars Production departments Service departments

P1 P2 P3 S1 S2

Rent 20 40 15 15 10

Electricity 5 8 3 2 2

Insurance 8 16 6 6 4

Mart Depreciative 100 150 100 30 20

Transport 5 5 5 10 15

Estimated working hours 10,000 25,000 18,000 -- --

The expenses of service departments are apportioned as follows:

P1 P2 P3 S1 S2

S1: 30% 40% 20% -- 10%

S2: 10% 20% 50% 20% --

You are required prepare a schedule of distribution of overheads and to calculate hourly

rate in production departments, adopting step ladder method.

^çý…{¦åýÏçý—â GÊ{M>t¯MŠûÝ Måû…ñ²°ËZ 3 E◊çý´†¡ Ð¾éVåûÏçý$$Ê$ Ïçý$ÆÃåü$$ 2 ôÛÏè Ð¾éVåûÏçý$$Ê$ E®è±Åþ$$. ÏçýÄÃåü$ ÐÏçýÅåþÏçý$$Ê$ {Mëû…§ Ðª¦åýÏçý$$V> Ïçý#®çý±§.

(Ååþ*. 000 ËZ) ÐÏçýÅåþÏçý$$Ê$ E◊çý´†¡ Ð¾éVåûÏçý$$Ê$ ôÛÏè Ð¾éVåûÏçý$$Ê$ P1 P2 P3 S1 S2 Ð¦åý$Ä^çýeMëû¡ 5 8 3 2 2 ÀÏçý* 8 10 6 6 4 ³êÎ…r$ ◊çýÅåþ$Våû$¦åýÊ 100 150 100 30 20 ÅåþÏèÖé 5 5 5 10 15 A…^çý®è Måûsëüt®çý æ²¯ Våû…rÊ$ 10,000 25,000 18,000 & & ôÛÏè Ð¾éVåûÏçý$$Ê$ QÅåþ$aÊ®çý$ {Mëû…§ Óè◊çýÏçý$$ {æ²M>ÅåþÏçý$$ Ð¾åüf®çý ^òýÃåü*Ì.

P1 P2 P3 S1 S2

S1: 30% 40% 20% -- 10%

S2: 10% 20% 50% 20% --

ñ²O A…ÓèÊ®çý$ Bª¦èÅåþÏçý$$V> ^òýæÛ$Mõ¯, QÅåþ$aÊ®çý$ Ð¾åüf®çýÏçý$$ ^òýôÛ ¯Ïòý§Måû®çý$ ◊çýÃåü*Ååþ$^òýìÛ, JMåû Våû…rMåû$ Åòþr$®çý$, ¯^ïýa®çýÏïý$rÎ æ²¦åý©†®çý®çý$æÛÆ…_ ËðüMëûP…^çý…yëý.

14) The Gokul Co. Ltd., accepted a work order to supply 100 units, which passes through from

machines, before its completion. The cost details are as under:

Materials purchased Rs. 8,000; Wages paid Rs. 500

The Working hours of each machine is on follows.

Machine No.I 200 hours @ Rs. 1.25 per hour

Machine No.II 160 hours @ Rs.2.50 per hour

Machine No.III 240 hours @ Rs.3.00 per hour

Machine No.IV 132 hours @ Rs.2.25 per hour

Materials costs Rs. 800 found surplus returned to stores after completion of the job.

Office overhead 40 percent of works cost, but due to increase in cost of administration, it

has been changed at 50% rise in the office expenses.

You are required to prepare job cost sheet and to determine the price of the job by changing

20 percent of the total cost as its profit.

V÷Måû$ËŒü Måû…ñ²° 100 Ãåü$*¯rÎ®çý$ æÛÅåþæ›Å> ^òýÃåü$yè¯Mëû A…XMåûÆ…_®çý§. C§ ®èÊ$Våû$ Ãåü$…{◊èÊ ¦èÒÅ> ◊çýÃåü*Ååþ$ ^òýÃåü$ÏçýÊìÛ Ïçý#®çý±§. ¨¯ E◊çý´†¡ ÏçýÄÃåü$… {Mëû…§ Ðª¦åýÏçý$$V> A…^çý®è ÏòýìÛ®èÅåþ$.

Ïïý$síüÆÃåü$ËŒü Mõ®çý$V÷Ê$ Ååþ*. 8,000; Ïòý◊çý®èÊ$ ^ïýÌÎ…æ²# Ååþ*. 500 Ãåü$…{◊çýÏçý$$ æ²¯^òýìÛ®çý Våû…rÊ$ {Mëû…§ Ðª¦åýÏçý$$V> Ïçý#®çý±§. Ãåü$…{◊çýÏçý$$ ®ïý…¹Ååþ$ I 200 Våû…rÊ$ Ååþ*. 1.25 ^õæ²™®çý Ãåü$…{◊çýÏçý$$ ®ïý…¹Ååþ$ II 160 Våû…rÊ$ Ååþ*. 2.50 ^õæ²™®çý Ãåü$…{◊çýÏçý$$ ®ïý…¹Ååþ$ III 240 Våû…rÊ$ Ååþ*. 3.00 ^õæ²™®çý Ãåü$…{◊çýÏçý$$ ®ïý…¹Ååþ$ IV 132 Våû…rÊ$ Ååþ*. 2.25 ^õæ²™®çý Ïïý$síüÆÃåü$ËŒü Ååþ*. 8.00 Ð$Våû$Ê$®çý$ géºŒü æ²NÆ¡M>V>®òý ÜøtÅåþ$ÝMåû$ Ïèæ²æÛ$ ^òýÃåü$¹yëý®çý§. Bî›æÛ$ QÅåþ$aÊ$ ·êÄMåûtÇ

ÏçýÄÃåü$Ïçý$$ñ²O 40 Óè◊çýÏçý$$V> Ïçý#®çý±§. M>¯, æ²Æ³êÊ®çý QÅåþ$aÊ$ ñ²ÅåþVåûyåý… M>ÅåþÖüÏçý$$ ^òý◊çý D Ïïý$$◊è¡¯± 50 Óè◊çýÏçý$$ ÏçýÅåþMåû$ ñ²… çýÏçýËðü®çý¯ ¯Ååþ~Åþ$$…_®èÅåþ$.

ñ²O A…ÓèÊ®çý$ Bª¦èÅåþÏçý$$V> ^òýæÛ$Mõ¯, ÏçýÄÃåü$ ¯Ïòý§Måû®çý$ ◊çýÃåü*Ååþ$ ^òýìÛ AÏçý$ÂMåûæ²# ª¦åýÅåþ®çý$ Ïïý$$◊çý¡Ïçý$$ ÏçýÄÃåü$Ïçý$$ñ²O 20 Óè◊çýÏçý$$ Aª§MåûÏçý$$V> Ïçý#…yåý$®çýr$Î ª¦åýÅåþ®çý$ ¯Ååþ~Åþ$$…^çý…yëý.

15) What are the limitations of ratio analysis?

¯æØ´†¡ ÐÓòüÎæØÖü Ãðü$$MåûP æ²ÆÐ$◊çý$Ê$ HÐ$?

16) The following details are available in relation to the income and expenditure of Tirupati

Rao industries for the year 2009 and 2010.

2009 2010

Gross sales 30,600 36,720

Sales returns 600 700

Cost of good sold 18,200 20,250

Administrative expenses 3,000 3,400

Selling expenses 6,000 6,600

Interest as investment 300 400

Non operating expenses 400 600

You are required to prepare common size income statement and interpret on the results.

†Ååþ$æ²†Å>Ïçý# C…yåý{îÛt‹Û ÏèÆ æ²#æÛ¡M>Ê ®çý$…yëý ôÛMåûÆ…^çý¹yëý®çý B¦èÃåü$ Ïçý$ÆÃåü$$ QÅåþ$aÊMåû$ æÛ…¹…ª§…_®çý ÐÏçýÅåþÏçý$$Ê$ 2009 Ïçý$ÆÃåü$$ 2010 ®èsëüMëû {Mëû…§ Ðª¦åýÏçý$$V> Ïçý#®çý±§.

2008 2010 æÛ*¥ÊAÏçý$ÂM>Ê$ 30,600 36,720 AÏçý$ÂMåûæ²# Ïèæ²æÛ$¡Ê$ 600 700 AÏçý$ÂMåûæ²# ÏçýÄÃåü$Ïçý$$ 18,200 20,250 æ²Æ³êÊ®çýQÅåþ$aÊ$ 3,000 3,400 AÏçý$ÂMåûæ²# QÅåþ$aÊ$ 6,000 6,600 ñ²r$t¹yåý$Ê ñ²O Ïçýyíýz 300 400 ¯ÅåþÒæÞüÖóü◊çýÅåþ QÅåþ$aÊ$ 400 600 ñ²O ÐÏçýÅåþÏçý$$Ê®çý$ Bª¦èÅåþÏçý$$V> ^òýæÛ$Mõ¯, æÛÏçý$æ²ÆÏçý*Öü B¦èÃåü$ ¯Ïòý§Måû®çý$ ◊çýÃåü*Ååþ$ ^òýìÛ, æ›Ì◊èÊñ²O

ÏèÄRéÄ¯…^çý…yëý.

17) Madhu Bala Construction Co. undertaken a contract of Rs. 10 lakhs on Ist Jan. 2010 The

cost details for the year ending 31.12.2010 was as follows:

Materials purchased Rs.3,50,000; Material issued from stores Rs. 70,000

Wages Rs. 1,80,000; Direct expenses Rs. 70,000; Establishment charges Rs. 80,000:

Plant Rs. 3,42,000; Scrap sold Rs. 1,82,000.

Additional information:

a) Outstanding Expenses : Wages Rs. 9,000; Direct expenses Rs. 12,000

b) Work Uncertified: Materials Rs. 26,000; Wages Rs.10,000 and expenses Rs.15,000

c) Rs. 20,000 worth of plant and Rs. 30,000, Materials cost in fire accident.

d) Plant of Rs. 50,000 sold for Rs. 30,000, Materials of Rs. 50,000 sold for Rs. 60,000

e) Depreciation on plant Rs. 1,00,000.

f) Materials on site at the end Rs. 50,000

g) Cash received Rs.6 lakhs (80% of work certified)

Prepare Contract Account and show relevant items in the balance sheet as on 31st

December 2010

f®çýÏçýÆ 1.2010 ®èyåý$ Ïçý$ª¦åý$ºéÊ ¾åüÏçý®çý ¯Å>ÂÖü æÛ…æÛ¥ Ååþ*. 10 Ê„åûÊ ÐÊ$Ïçý VåûÊ JMåû M>…{séMåû$t®çý$ {³êÅåþ…¿…_®çý§. 31 yëýñÛ…¹Ååþ$ 2010 ®èsëüMëû ÏçýÄÃåü$ ÐÏçýÅåþÏçý$$Ê$ {Mëû…§ Ðª¦åýÏçý$$V> Ïçý#®çý±§.

Ïïý$síüÆÃåü$ËŒü Mõ®çý$V÷Ê$ Ååþ*. 3,50,000; ÜøtÅåþ$Ý ®çý$…yëý Ïïý$síüÆÃåü$ËŒü géÇ 70,000

Ïòý◊çý®èÊ$ Ååþ*. 1,80,000, {æ²◊çýÄ„åû QÅåþ$aÊ$ Ååþ*. 70,000, ¯ÅåþÒæÞüÖü Ååþ*. 80,000

³êÎ…r$ Ååþ*. 3,42,000; ◊çý$Måû$P AÏçý$ÂMåûæ²# Ååþ*. 1,82,000

A¦åý®çýæ²# æÛÏçý*^èÅåþÏçý$$

G) ^ïýÌÎ…^çýÏçýÊìÛ®çý QÅåþ$aÊ$ Ïòý◊çý®èÊ$ Ååþ*. 9,000, {æ²◊çýÄ„åû QÅåþ$aÊ$ Ååþ*. 12,000

») BÏïý*§…^çý¯ æ²¯ Ïïý$síüÆÃåü$ËŒü Ååþ*. 26,000 Ïòý◊çý®èÊ$ Ååþ*. 10,000 Ïçý$ÆÃåü$$ QÅåþ$aÊ$ Ååþ*. 15,000

ìÛ) AW± {æ²Ïçý*¦åýÏçý$$ ÏçýÊ®çý Ååþ*. 20,000 ³êÎ…r$ Ïçý$ÆÃåü$$ Ååþ*. 30,000 Ïïý$síüÆÃåü$ËŒü ®çýæØtÏïý$O®çý§.

yëý) Ååþ*. 50,000 ÐÊ$Ïçý VåûÊ ³êÎ…r$®çý$ Ååþ*. 30,000ÊMåû$ Ïïý$síüÆÃåü$ËŒü Ååþ*. 50,000 ÐÊ$Ïçý VåûÊ§ Ååþ*.

60,000 AÏçý$ÂyåýÏïý$O®çý§.

C) ³êÎ…r$ñ²O ◊çýÅåþ$Våû$¦åýÊ Ååþ*. 1,00,000

G‹›) Ïçý$$W…æ²# ®èsëüMëû æÛ¥ÊÏçý$$ Ïçý¦åý© Ïïý$síüÆÃåü$ËŒü ¯ÊÒ Ååþ*. 50,000

ñ²O A…ÓèÊ®çý$ Bª¦èÅåþÏçý$$V> ^òýæÛ$Mõ¯ M>…{séMåû$t Ré◊è®çý$ Ïçý$ÆÃåü$$ AÏçýæÛÅåþÏïý$O®çý A…ÓèÊ®çý$ Våû$Æ¡æÛ*¡ BìÛ¡ Aæ²™Ê æ²sëütMåû®çý$ 31 yëýñÛ…¹Ååþ$ 2010 ®èsëüMëû ◊çýÃåü*Ååþ$ ^òýÃåü$…yëý.

18) From the following particulars, prepare Balance Sheet:

Sales/total assets 3

Sales/fixed assets 5

Sales/current assets 7.5

Sales/inventories 20.0

Sales/debtors 15

Current ratio 2

Total assets/networth 2.5

Debt/Equity 1

Sales Rs.36,00,000

D {Mëû…§ ÐÏçýÅåþÏçý$$Ê®çý$…yëý BìÛ¡ Aæ²™Ê æ²síüt ◊çýÃåü*Ååþ$ ^òýÃåü$$Ïçý$$ AÏçý$ÂM>Ê$ / Ïïý$$◊çý¡… BæÛ$¡Ê$ 3 AÏçý$ÂM>Ê$ /ìÛ¥Ååþ BæÛ$¡Ê$ 5 AÏçý$ÂM>Ê$ / {æ²æÛ$¡◊çý BæÛ$¡Ê$ 7.5 AÏçý$ÂM>Ê$ / C®ïýÒ…rÇÊ$ 20.0 AÏçý$ÂM>Ê$ / ¹$$Öü{VåûæÛ$¡Ê$ 15 {æ²æÛ$¡◊çý æØ´†¡ 2 Ïïý$$◊çý¡… BæÛ$¡Ê$ / ¯MåûÅåþ ÐÊ$Ïçý 2.5 Aæ²™ / DMëûÒsëü 1 AÏçý$ÂM>Ê$ Ååþ*. 36,00,000

——————

(DBC 34)



Part - II : COMMERCE

Paper-III : Business Correspondence and Report Writing


SECTIONSECTIONSECTIONSECTION----AAAA [4 [4 [4 [4 x 5 = 20]x 5 = 20]x 5 = 20]x 5 = 20]

Answer any Four of the following

1) Elements of Communication

æÛ…¦òýÓçüÏçý$$ËZ¯ A…ÓèÊ$. 2) Communication networks

æÛ…¦òýÓçüÏçý$$ËZ¯ AÌÎMåûÊ$. 3) Appointment order

¯Ãåü*Ïçý$Måûæ²# E◊çý¡Ååþ$Ïçý#. 4) Complaint.

ì›Å>Ä¦åý$

5) Special report

{æ²◊òýÄMåû ¯Ïòý§Måû. 6) Electronic media

GÊ{M>t¯MŠû Ïçý*ª¦åýÄÏçý$Ïçý$$. 7) Formal Communication

Ëé…^çý®çý{³êÃåü$Ïïý$O®çý æÛ…¦òýÓçüÏçý$$. 8) Inter-personal communication

ÏçýÄMåû$¡ÊÏçý$ª¦åýÄ æÛ…¦òýÓçüÏçý$$.

SECTIONSECTIONSECTIONSECTION----BBBB [2 x 10 = 20][2 x 10 = 20][2 x 10 = 20][2 x 10 = 20]

Answer any Two of the following

9) Examine the process of communication

æÛ…¦òýÓçüÏçý$$ {æ²{MëûÃåü$®çý$ æ²ÆÕÌ…^çý$Ïçý$$.

10) What are the dimensions of communication in organizations?

ÏçýÒÏçýæÛ¥ÊËZ æÛ…¦òýÓèÊ GÊÎÊ$ HÐ$?

11) Bring out the effect of intra-personal variables on the effectiveness of communication

æÛ…¦òýÓçüÏçý$$æÛsëüæØx◊çýÑ$¦åý ÏçýÒMëû¡ËZ¯ ^çýÊÅ>Óçü$Ê {æ²¾éÏè¯± ◊ïýÊ$æ²#Ïçý$$.

12) State the principles followed in business letters.

ÏèÄ³êÅåþ E◊çý¡ÅåþÃåü$$ÊËZ ³êsëü…^òý æÛ*{◊èÊ$ ◊ïýÊ$æ²#Ïçý$$.

SECTIONSECTIONSECTIONSECTION----CCCC [3 x 20 = 60][3 x 20 = 60][3 x 20 = 60][3 x 20 = 60]

Answer any Three of the following

13) What are the essentials of an effective report?

æÛÏçý$Ååþ−Ïçý…◊çýÏïý$O®çý ¯Ïòý§Måû Ãðü$$MåûP BÏçýÓçüÄM>Ê$ HÐ?

14) Prepare a draft a model termination order.

®çýÏçý$*®è ◊õÊW…æ²# E◊çý¡Ååþ$Ïçý#®çý$ ◊çýÃåü*Ååþ$^òýÃåü$$Ïçý$$.

15) Explain the considerations in the selection of communication media

æÛ…¦òýÓçüÏçý$$ Ïçý*ª¦åýÄÏçý$Ïçý$$ G…ì²MåûËZ¯ æ²ÆVåûÖüÊ$ ÐÏçýÆ…^çý$Ïçý$$.

16) Bring out the merits of written communication

{Ïè◊çýæ²NÅåþMåû æÛ…¦òýÓçüÏçý$$ Ãðü$$MåûP ¯ÆÂ◊çý$Ê®çý$ ◊ïýÊ$æ²#Ïçý$$.

17) Give an account of communication structures in organizations.

ÏçýÒÏçýæÛ¥ÊËZ æÛ…ª¦òýÓçüÃåü$$ Ãðü$$MåûP ¯ÆÂ◊çý$Ê®çý$ ◊ïýÊ$æ²#Ïçý$$.

18) Enumerate the significance of style and language in writing business letters.

ÏèÄ³êÅåþ E◊çý¡ÅåþÏçý$$Ê$ ◊çýÃåü*Ååþ$^òýÃåü$$rËZ ÓïüOÌ ¾éæØÊ {³êÏçý$$QÄ◊çýÊ®çý$ ◊ïýÊ$æ²#Ïçý$$.

——————

(DBC 38)

B.A/B.Com. DEGREE EXAMINATION, MAY - 2013

(Third Year)

Paper-V : REPORT GENERATOR


SECTION-A [3 x 20 = 60]

Answer any ThreeThreeThreeThree questions

1) What are the features of MS-Excel?

MS-Excel Ãðü$$MåûP Ê„åûÖéÊ$ HÐ$?

2) State the components of Excel Sheet.

Excel æ²{◊çýÏçý$$ Ãðü$$MåûP ¾éV>Ê$ ◊ïýÊ$æ²#Ïçý$$

3) Discuss the formating options available in Excel.

Excel ËZ Ê¿…^òý ·êÅ>Âsëü…VŠû AÏçýM>ÓèÊ$ ^çýÆa…^çý$Ïçý$$

4) Describe the parts of function in Excel with an example?

Excel ËZ¯ {æ²Ïòý$Ãåü$Ïçý$$ËZ¯ ¾éV>Ê®çý$ E¦èæÞüÅåþÖü◊÷ ÐÏçýÆ…^çý$Ïçý$$

5) Enumerate the graphs available in Excel.

Excel ËZ Ê¿…^òý {V>‹›Ê$ ◊ïýÊ$æ²#Ïçý$$

6) Bring out macro creation, deletion and editing in Excel.

Excel ËZ Ïçý*{M÷ æÛ•ìØt, ìÛÏòýÃåü$$r Ïçý$ÆÃåü$$ Gyëýsëü…VŠûÊ®çý$ ◊ïýÊ$æ²#Ïçý$$

SECTION SECTION SECTION SECTION –––– BBBB [5 x 6 = 30][5 x 6 = 30][5 x 6 = 30][5 x 6 = 30] Answer any Five questions

7) State cell data sorting and deleting parts of Excel.

Excel ËZ ñÛËŒü yòýsé ÜêÆt…VŠû, ◊õÊW…æ²#Ê$ ◊ïýÊ$æ²#Ïçý$$

8) Bring out inserting rows and columns of work sheet.

ÏçýÅåþ$P æ²{◊çýÏçý$$ËZ Ayåý$zÏçýÅåþ$æÛÊ$, ¯Ê$Ïçý# ÏçýÅåþ$æÛÊ$ ◊ïýÊ$æ²#Ïçý$$

9) Discuss cell reference in Excel.

Excel ËZ ñÛËŒü Æñ›Åïþ®ŒýÝ ^çýÆa…^çý$Ïçý$$

10) What are headers in Excel.

Excel ËZ ñÞüyåýÅŠþÝ HÐ$?

11) How are charts created Excel.

Excel ËZ ^èÅåþ$tÊ$ GséÎ ◊çýÃåü*Ååþ$ òýÜê¡Ååþ$?

12) State working with data forms.

data forms ◊÷ æ²¯^òýÃåü$$r ◊ïýÊ$æ²#Ïçý$$

13) Explain importing of data in Excel.

Excel ËZ yòýsé §Våû$Ïçý$† ÐÏçýÆ…^çý$Ïçý$$.

SECTION – C [5 x 2 = 10]

Answer any Five questions

14) Cell address

ñÛËŒü A{yåý‹Û

15) Spell check

ñÛ´ËŒü^ïýMŠû 16) Clip art

MëûÎ‹² BÅŠþt 17) Scenario manager

ìÛ®èÆÃðü* ¯Å>ÒæÞüMåû$yåý$

18) Editing

Gyëýsëü…VŠû 19) Filtering

ì›ÊtÆ…VŠû 20) Footers

æ›NrÅŠþÝ

——————

(DBC 39)

B.A/B.Com. DEGREE EXAMINATION, MAY - 2013

(Third Year)

Paper-IV : DATABASE APPLICATIONS


SECTION-A [3 x 20 = 60]

Answer any ThreeThreeThreeThree questions

1) Explain the significance of MS-Access in the handling of data.

yòýsé ¯ÅåþÒæÞüÖüËZ MS-Access Ãðü$$MåûP {³êÏçý$$QÄ◊çý®çý$ ÐÏçýÆ…^çý$Ïçý$$

2) Discuss the creation of form in Access through wizard with an example.

Access ËZ ·êÏŒý$®çý$ wizard ¦èÒÅ> ◊çýÃåü*Ååþ$ òýÃåü$$r®çý$ E¦èæÞüÅåþÖü◊÷ ^çýÆa…^çý$Ïçý$$.

3) Describe the creation of database with an example.

yòýséºóü‹Û æÛ•ìØt…^çý$r®çý$ E¦èæÞüÅåþÖü◊÷ ÐÏçýÆ…^çý$Ïçý$$.

4) What is the procedure involved in printing report?

¯Ïòý§MåûÊ$ Ïçý$${§…^çý$rËZ CÐ$yëýÏçý#®çý± M>ÅåþÄæÛÅåþâ HÐ$?

5) Bring out the creation of blank database.

ºéÎ…MŠû yòýséºóü‹Û æÛ•ìØt…^çý$r®çý$ ◊ïýÊ$æ²#Ïçý$$

6) State the merits of relational databases over flat files?

·êÎsŒüñ›OËŒüÝ Ñ$¦åý ÆËóüæØ®çýËŒü yòýséºóü‹Û Våû$ÖéÊ$ ◊ïýÊ$æ²#Ïçý$$.

SECTION SECTION SECTION SECTION –––– BBBB [5 x 6 = 30][5 x 6 = 30][5 x 6 = 30][5 x 6 = 30] Answer any Five questions

7) Explain the components of Access.

Access Ãðü$$MåûP ¾éV>Ê®çý$ ÐÏçýÆ…^çý$Ïçý$$

8) Describe different kinds of data.

ÐÐª¦åý ÅåþM>Ê yòýséÊ®çý$ ÐÏçýÆ…^çý$Ïçý$$

9) How do you create relationships among databases?

ÐÐª¦åý yòýséºóü‹ÛÊ Ïçý$ª¦åýÄ æÛ…¹…¦è¯± Ñ$ÅïþséÎ æÛ•ìØtÜê¡Ååþ$?

10) Give an account of Auto report.

Auto ¯Ïòý§Måû Våû$Æ…_ ◊ïýÊ$æ²#Ïçý$$

11) Enumerate the creation of graph objects.

{V>‹› ¦åý•ÓèÄÊ$ æÛ•ìØt…^çý$r®çý$ ◊ïýÊ$æ²#Ïçý$$

12) Distinguish between importing and linking.

C…³øÆt…VŠû, Ì…Mëû…VŠûÊ Ïçý$ª¦åýÄ ◊òýyèÊ$ ◊ïýÊ$æ²#Ïçý$$

13) What are the properties of text fields.

text fields Ê Ãðü$$MåûP ª¦åýÅ>ÂÊ$ HÐ$?

SECTION – C [5 x 2 = 10]

Answer any Five questions

14) Exporting records

ÆM>Ååþ$zÊ GMŠûÝ³øÆt…VŠû

15) Modification of reports manually

Ïçý*Ä®çý$ÏçýËŒüV> ¯Ïòý§MåûÊ$ æÛÏçýÆ…^çý$r

16) Non-access database

Non-access yòýséºóü‹Û

17) Adding of graphics to buttons

¹r®ŒýÝMåû$ {V>ì›MŠûÝ æÛ…MåûÊ®çýÏçý$$ ^òýÃåü$$r

18) Mailing labels

Ïïý$OÌ…VŠû Ëóü¹$ËŒüÝ

19) Memo field

Ïïý$Ïïý*î›ËŒüz

20) Relational database

ÆËóüæØ®çýËŒü yòýséºóü‹Û

——————

(dics 31) b.a./b.com./b.sc. degree examination, · pdf file(dbc 32) b.com. degree examination,...

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