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I Semester B.Com. Examination, October/November 2012(New Syllabus) (Semester Scheme)

eA12-13 & Onwards)COMMERCE

1.6 : Corporate Administration

Time : 3 Hours Max. Marks : 100

lnstruction: Answers should be either in Kannada or inEnglish.

SECTION - A

Answerany 1 0 questions. Each question carries 2 marks. (10x2=20)

1. a) Define a Company Secretary.

b) What is Articles of Association ?

c) Define Debenture.

d) Who is a member of a Company ?

e) Define prospectus.

f) What is an Agenda ?

g) What is a statutory report ?

h) What is reserve capital ?

i) What is Quorum ?

j) Mention any 4 Statutory Books.

k) What is Demat account ?

l) What is Book-Building ?

SECTION _ B

Answer any 4 questions. Each question carriesS marks. (8x4=32)

2. Explain briefly the steps of formation of a Joint Stock company.

3. Define a preference share and exptain the kinds of preference shares. p.r.o.

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4' Define a statutory meeting ? And what arethe provisions of thecompany,sAct inrelation thereto ? '- - - '-: '- ' : s' f Y v'

5. state the merits and demerits of DematAccount.

6. Briefly explain Multinational Corporation.

SECTION - C

Answerany o questions. Each question carries 16 marks. (16x3=4g)7 ' what is Memorandum of Association ? And explain its various clauses.

B. Explain the different kinds of Joint stock companies.

9. Explain the duties of a companySecretary.

10' What is a Company Meeting ? Explain the requisites of a valid meeting.

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i) d0{oEroa8 oodded: ?

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I Semester B.Com. Examination, October/November 2012

(Semester Scheme)

(201 1-12 Batch & Onwards)

COMMERCE

Financial Accounting - I

Time : 3 Hours Max. Marks : 100

Instruction: Answers should befully either in Kannadaor in English.

SECTION _ A

Answerany Ssub questions from the following. Each sub question carries2 marks;

(8x!a!6)

1: a) State any two features of hire purchase system.

b) Why is minimum rent clause included in the royalty agreement ?

c) State in which ratio should the debentures received in purchase price to be

distributed among the partners.

d) How do you treat an asset of a firrn not taken over by the new tirm ?

e) What do you mean by down payrnent ?

f) What do you mean by Dead Rent ?

g) Can a seller seize the assets under instalment system ? Why ?

h) Why Revaluation account opened in the books of the amalgamating firms ?

i) State any two objectives of sale of a firm to a company.

j) Mention any two rights of hire vendor.

P.T.O.

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SECTION _ B

Answeranythree questions from the following. Each question carriesg marks.

(3x8=24)

2' A company takes over the following assets and liabilities from a partnershipfirm.

Rs.

Land and Building 45,000

Plant and Machinery 20,000

Stock 20,000

Debtors 23,000

Bills Receivable 16,000

Current Liabilities 2g,g00

The value of goodwill is fixed at Rs. 2g,g00.

calculate purchase consideration which is payable in 10,000 Equity shares ofRs. 10 each and the balance in cash.

3. calculate the cash price of an asset from the foilowing detairs :

Down payment , Rs. 4,500

llnstalment Rs.4,200

f l Instalment Rs.3,900

ff l Instalment Rs.3,600

lV Instalment Rs. 3,300

Rate of interesl1Oo/o p.a.

-2-

r|luflt|l|ililtilil1ililtililffit os - 302

4. Prepare Royalties Analytical Table and short workings account from the followingdetails :

a) Minimum Rent Rs. 20,000 p.a.

b) Royalty payable Rs. 5 per ton.

c) Short workings can be recovered during first 4 years of the lease only.

d) The production for the first 4 years were as follows :

2000-2,000 tons

2OO1- 3,000 tons

2AA2* 4,000 tons

2003 - 4,500 tons.

5. Fo}lowing is the Balance Sheet of M/s M and N who share profits and lossesequally.

B/s of M/s M and N as on 31/1 2t2t011

Liabilities Rs. Assets ' Rs.

Sundry Creditors 3,000 Cash 1 ,000

CapitalA/c's Stock in trade 2,000

M 3,000, , Su,ndry,Debtoqs: : 2,000

N 2,000 5,000 Furniture 1,000

Plant and,Mach.inery 2,000

9,000 g,000

Mand N decided to amalgamate with M/s O and P on the following terms.

Plant and machinery to be taken over at Rs. 1,600;

Stock at Rs. 1,800; Sundry debtors at Rs. 1,6B0; Furniture, Creditors at bookvalues.

Pass Journal entries to close the books of M/s M and N.

-3-

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6. Vijay purchased a Motor carfrom Mysore Motors on 1st January 2006 onInstafment system

The payment is to be made as foflows :

Rs' 40,000 0n defivery Rs. 76,000 at the end of the first year,Rs. 60,000 at theend of second year and Rs' 55,000 at the end of the third year. Interest at10o/o p'd' is included in these installments. vijay charged depreciation on themotor car at 20% p.a. on the diminishing Balance method

You are required to prepare InterestSuspense Account.

SECTION - C

Answerany four questions. Each question carries 15 marks . @x15_60)

7 ' Ashoka company purchased a Truck on 1 . 1 .2a12under instarf ment system for acash price of Rs. 46,500, Rs. 1,500 is to be paid on signing the agreement, thebafance is payabfe in three annuaf instarments of Rs.15,oo0 each together with5% interest.

Depreciation is to be charged at 1oo/op.a on the reducing barance method.Prepare the necessary redgeraccounts in the books of Ashoka company.

8' Mr' Gupta purchased a machine on 1.1.2o12under hire purchase system fromMr. pankaj. The cash price was Rs. 15,500. Thebe made as under.

..

, , ,v. , e,,.rvu. I ne payment for the purchase is to

on signing of the agreement Rs. 3,000, first year end Rs. 5,000, second yearend Rs. 5,000 and third year end Rs. 5,000.Make the necessary Journar entries in the books of Mr. Gupta chargingdepreciation at 10"/o ondiminishing Bafance method.

l

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g. Following are the balance sheets of M/s AB and M/s XY as on 31st of December

2011.

-5-

Liabilities A & B

(in Rs.)

Creditors 16,000

Reserves 10,000

Capitals

A

B

X

Y

40,000

10,000

X&Y Assets A&B X&Y

(in Rs.) (in Rs') (in Rs.)

23,000 Building 50,000

Machinery 20,000 30,000

Patents 10,000 5,000

Stock 25,000 20,000

Debtors 10,000 16,000

50,000 Investments 5,000

50.000 Cash 6,000 2,000

76,000 1,23,000 76,000 1,23,000

A and B shared profit and losses in the ratio of 3 : 2 and X and Y shared equally.

The firms decided to amalgamate on the following terms :

a) lnvestments of A and B were not to be taken over by the new firm A and B to

take them in their profit sharing ratio'

b) Goodwill of A and B was Rs, 20,000 and that of X and Y Rs. 40,000'

c) patents of A and B were Rs. 15,000 and stock Rs. 30,000. A provision of B%

was to be created on debtors.

d) Machinery of X and Y to be written down to Rs. 25,000 stock of X and Y was

found overvalued by Rs. 2,000 and the book debts of Rs. 1,000 was bad and

had to be written off. Parents of X and Y were valued at Rs. 8,000.

You are required to:

i) Prepare ledger accounts in the books of A B and X Y (Old firms)

ii) Prepare amalgamated balance sheet of the new firm'

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10..,R Ltd. was formed to take over the assets and liabilities of A and B. The 'Balance

Sheet of A and B on 31 -12-2011, was as follows :

Liabilities (Rs.) Assets (Rs')

Trade Creditors 8,000 Cash in hand 2'000 '

Capital Cash at Bank 12'000

i r _ ,

A 80,000 Book debts 18'000

B 80,000 Stock 78'000

Furniture 10,000

Land and Buildings 48,000

1,68,000 1,68,000

The purchase consideration was agreed at Rs' 2,00,000 and was to be paid as

under:

a) 5,600 equity shares of Rs. 20 each fully paid'

b) Rs. 68,000 in 6% preference shares of Rs' 100 each issued at par'

c) Rs.20,000 in cash.

t '

All the assets and liabilities were valued as per balance sheet except the book

debts which were subject to a bad debt provision of 5%.

The company raised further capital by issue of 15,000 equity shares oJ

Rs.2Oeach. '

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The adjoining premises were purchased for Rs. 1,00,000 and additionalstock of

Rs. 1 ,40,000 was obtained from open market.

Record the above transaction in the books of R Ltd. through Journal Entries and

draft its Opening Balance Sheet.

11. Niscfial Mines Company took a lease from a landlord for a period of 10 years

ftun 1* January 2012 on a Royalty of Rs. 10 per ton of coal raised with a dead

rentot Rs. 40,000 and powerto recoup short workings during the first 4 years of

fease.

Year

2005

2006

2007

2008

2009

Prepare:

a) Dead Rent A/c

b) Royalties A/c

c) Short workings A/c and

d) Landlord A/c in the books of Nischal Mines Company.

Output (tons)

2,000

3,000

4,000

4,500

5,000

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f) dodzmari aodded: ?

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20,000

20,000

23,000

16,000

28,800

dJo.4,200

dro.3,900

dJo.3,600

d,o.3,300

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4. dr dddod addrieod oasgdd dqdry! dractd wd{andoJr$odolnorr'

a) dO{marl aoard drD.20'000

b) oaagdd ds t"lQ{ do. s.00

c) dodd erud$- eru{dd rieedddd dode-r4 ddrddO-dDg

d) dodoa ddrdd eruoa$d.

2000 - 2000 u$dsb

2001 - 3000 e3dldqr)

2002-4000 $d]"lgt)

2003 - 4500 rr$i"l$b.

d*Ed {dneado- *rd d*{

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dl doasdoqd M d:* N erdd erxr 6d"?tJoo drd

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N - 2,000

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3,000

5,000

ulti+tl

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1,000

2,000

2,000

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dro.40,000

dro.76,000

dra.60,000

do.55,000

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6. Ooood 1.1.2006 dod>.)ago1:" t-od: doeund: oaddldod: $OeA dqlo$O-*F&

doee,,nd dodoor:od coeaxd:. €r dddodod aad9 dndz.Jeaond.

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I de ddrd dodolrO-

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doadl *gd*db aad:aorl do. 1 ,500 erupd deodq d*& dod:rldO- aaard dro. 15,000

de 5% dod uB deol.

ddde aoard de. 10 e$do dejo$ uqEddO-

erdo edddd d)dddO-erdd, arc d anddddl doln oxr.

8. aoad 1.1.2012 dod: dcaqdd& uod5 oJr€dq?DPri dosboado$ dqeo$O-

dodarddood $oea:.rd&. ddcb sJeJ 15,500 ddldradrd aOad €r Eddodod'ad.

doad: d9{ db aadomrl drD. 3,000

dode.rde ddrd drodri dra.5,OOO

addde ddrd drodrl dra.5,000

dmdde ddrd dodrl drd.5,000

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Rs. Rs. -o-- - A&B X&Y

Rs. Rs.;.rrOdd: 16,000 2g,000 de^$dvb

50,000Cedsb 10, OO0 o$odgedddea

20, OO0 30,000uodmd

A Psqd.l 10,000 s,gooFl 4o,ooo Des zs,ooo 2o,ooo

B 10,000 ar:Denodd) 10,000 16,000

X 50,000 dJaaddsb

5,000Y

so,ooo ddcb 6,000 2,ooo76,000 1,23,000

76,000 1,2g,wo

l:-1Xb?*:?3*3ffi *yd$dxnmao=?jl{,*qdoa:do$ugdd:

" ; SH5n*.mff*q *' il;:X,:Ti.S;, ;.: erqj ddc2) A djJ* B 01> xborab do. 20,000 d:* X db* y3) A ab* B o$ Doe* dro. 1s,oo0 abdJ dd$ dro.e O o$d] ddd ..r_ srleri drlO ods,.Je$.

x $$ y ot oJ:odgeiddeao, &je,orrdr do. 25,000 dgri erroda&d, dddo#j;::f:$;T,ffi :f ;f,USp':'l'ddd,^,Dodrndudoodl \ n n - - - . r r - - -

(

. r . \ u *?n r to5ngO_erddrda>ddddldobo,rr.

2) do;;o{o$O_docloedd

"a ** Bdre,Doo dqol>q udouo.

xOoaab d/0. 40,000

30,000, nosrodd abeej de g

4)

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10. A $4 B aDwelrod do{o::d1$oeodw R uodand no{Od1 BdoQdennC'

A rb* B o$ erl 66"?troo dt^131 .12'2011 , docb 6* oeg qd'

66"u4)orl$b dJa. el:rd$ dtd'

drdoadd:iaOrl& 8,000 ddd) 2,000

uodFtd,and : uD5osdO-deo 12'000

A 80,000 rae':rodd: 18'000

B 80,000 m4$ 78'000

.le doedddeadsb 10,000

doar $d; dqdd*b 48,000

1,68,0001,68,000

drod*ado$ LjeJob dro. 2,00,000 udd:o€r oeg aodgietrnd.

1) do. 20 $)sD LJeJo3:5,600 nadnd, ded:deb

2) 100 dro. *)sD aJeic) 68,000 do' dfoe-rrd 6% dddJ udrd de&d+t>

3) 20,000 do. ddcb.

dodooJl me))6"of do{o$ ae+eJl d)* ?3d"sJDooobqdt)sD LJeJrl drl&dood:

:osrodorl de 5% dd*dd& mel eQdQt:eienfloxrd'

dodOob dro. 20 d))$ LJeJo$15,OOO mdnd, de&zfddluodaadrln ddari dnoot'g

dDad. uod deodo-dgddo-ecbd dqdddldo. 1,00,000 derl ** 6Eedq

1,40,000 do. rlgri $oeotud. R dodood: dl{ddo-udog:d doeao eoeDeso$d1$dl

qrl 6d5rz,rJoo dado$qdofr 0&.

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ddr Eusodd (rrdlrl$OJ

2005 2ooo

2006 3000

2W7 4000

2008 4500

2009 5o0o

0**f dsd dode d{ddde1

a) do{e,nariarrd

b) oarddand

c) dndd wd{and

d) qio dnOed mdo$d1dCIno&.

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I semester B.com. Examination, october/Novemb er 2o12(New Syltabus Scheme)(2012 - 13 and Onwards)

COMMERCE1.3 : Financial Accounting - |

Tirne : 3 Hours Max. Marks : 100

Instruction : Answer should be written completety either in Engtish or inKannada.

SECTION _ A

Answerany 10 sub questions from the following. Each question carries2 marks.

1. a) what is right of repossession ? (ax2=20)

b) Give any two advantages of converting the books of accounts from singleentry system to double entry system.

c) Give the specimen of Bills receivable account as prepared under singleentry system.

d) What is meant by recoupment of shortworkings ?

e) Why is minimum rent clause included in the Royalty agreement ?

f) Ascertain credit sales from the following

Debtors on 1.1 .2010 1,54,000

Cash Received 3,50,000

Bad Debts 14,000

Debtors on 31 .12.2010 1,2Z,SOO

Bil lsReceivablesDishonoured 9,000

g) What remedies a lnstalment vendor has if any instalment is not paid bythe hire purchaser ?

h) What Journal entry is passed to record irrecoverable shortworkings inthe books of Tenant ?

P.T.O.

os - 297 | il]]r ililt ilt il||]ililt il] till

i) What is meant by purchase consideration ?j) How do you calculate instalment price of an asset under hire purchase

system ?

k) Give any two advantages of accounting.

l) Define Book keeping.

SECTION _ B

Answer any f our quest ions f rom the fo l lowing. Each quest ion carr iesSmarks.

' - - - - . (4xg=32)

2. Explain any four accounting concepts.

3' From the following information find out opening debtors and closing creditors.t

?

7,20,000

7,00,000

5,20,000

Totalsales

Totalpurchase

Cash Sales

Cash purchases

Discount received

Discount allowed

16,00,000 Received from Debtors Sg,00,00010,00,000 Bills receivable encashed 20,00,00078,60,000 Bills Receivable dishonoured 2,00,00040,00,000 Bills payable paid 29,60,000

20,000 Bills payable dishonoured 2,00,00040,000

Payment to creditors 29,40,000Debtorson3l$March201 1 9,00,000Creditors on31st March ?Bills Receivable on 31st March 2011 t 6,90,000Bifls payable on 31st March2011 {4,60,000

4. Mr' Rao purchased an asset on hire purchase system whose cash pricewas{ 5,00,000 and he agreed to pay Rs. 1 ,50,000 on signing the contractr 2,00,000at the end of first year, t 1,00,000 at the end of second year and 50,000 atthe end of third year. lf interest is charged at 5% p.a. Find out the total hirepurchase price and prepare Interestalc.

-2-

Debtors on 1st April 2010

Creditors on 1st April 2010

Bil ls Receivable on 1st Apri l 2010Bills payable on lstApril ZO|O

T

f;

-1

|Iiltililtiltiltililtililffifflos - 297

5' Sri Ram Mines & Co. took a lease from a landlord f9r a period oI 2oyearsfrom 1"t ,g,u i096_ot 119vartv of Rs. r o [urlon of iron ore raised with aminimum Rent of t 40,000 and power,to r'ecoup srrortwo*ingi ouring thefirst four years of the lease. The annuar output was as under.

2006 - 2000 tons, 2oo7 - 3000 tons, 2o0B - 4000 tons, 2009 - 4s00 tons,2010 -5000 tons.Prepare shortworkings a/c in the books of sri Ram Mines.

6' Cafculate purchase consideration from the following and pass Journalentriesin the books of the purchasing company.a) 1000 equity shares of t 100/- each, issued at a premium of 20%b) 1000 preference shares of t 100 eachc) 1000 10% Debentures of T 100 each @ 2%discountd) Cash @ t2,50,000.

SECTION _ C

Answerany three questions. Each question carries 16 marks.

7. The following is the position of Mr. Hazzareon 1-1-06

(3x16=48)

-3-

CreditorsCapital

{

75,00080,000

FurnitureDebtorsStockBank

T20,00090,00040,0005,000

1,55,0001,55,000

His Bank transaction during year wereReceipts f rom customersDrawings for personal exp.Payment of salariesPayment of creditorsPayment to RentMis. exp.

t

3,50,000

60,000

30,000

2,20,000

15,000

4,000

on 31/12106 debtors stood atT 95,000 and creditorst 64,000. No inventoryof stock was taken on 31/1 2106. But the Grod proiit was estimated @ so%on sales made during the year.Prepare P&L a/c for the year and Balance sheet on 31/1 2/06.

OS - 297 '+

S.PandQwerepartnersshar ingplof iJs. in,rat ioo|2:1batance riie"idn C 1112/O4on w:hich date they converted

a company was as follows'

I llllllll lllll lll llllllllll llll llll

respectivelY. Theirtheir business into

CreditorsMortgage on Freehold

premises

Capitals:Po

CashDebtors

StockMachinery

Freehold Premises

t

60,000

20,000

40,00020,000

1,40,000

T14,000

52,000

32,00010,000

32,000

1,40,000

The company took over allthe assets and liabilities except mortgage on free

hold premises for a purchase pi[e oiti,2O,OO0 payatie as to-t 24'000 in

cash, Rs. 48,000 in benentures'andine O'atahce in equity sflare,gf Rs' 100

each. crose t;""#;kJoi the iirm aiier ihe above trandaction have been

carried out. fvloriglg" n"i been paid and Pgrtners agree to share debentures

and shares in pr"op'6rtion to tfreiriipitat.'erepare the ledger account in the

book of the firm.

9. On 1-1-07 ,Yogeshwar obtained a mining lease on the term that a royqlty,gj

Rs. 5 per ton o1 output is payaOte subjedt to,a minimum rent of Rs' 24p00

o.a. The ,".oupi-t-"*fifoilhoitwo*ing6 *as limited to a period of first three

i"ir, ;i the tedse. Following information is given.

Year OutPut in tons

2W720082009

300035005000

2010 7000

show the necessary ledger account in the books of Yogeshwar'

10. prasanna purchased a machinery.f rom Bangalore Motors Ltd' on 1st January

ZO14on hire puiinate system. ttre payme-nt is to be made as follows'

T 50,000,paid at the time of agreement

t 3,60,000 at the end of 2004

t 3,45,000 at the end of 2005

t 3,30,000 at the end of 2006

t 3,15,000 atthe end of 2007

Rate of interest is 12% P'a'

Prasanna charged depreciation on machinery .@ ?5% p 1 -o.! diminishing

balance. Vouir[ requiieOto prepare necessary ledgeraicounts in the books

of Prasanna.

| Iililil'ltfitiltflflililil |||t ilil os - 297

ddd esd,.ge( el.''

Dg:ail - a

oln$odo d$ erDd dd/eri w$oa. de qdf 2 eroddq;b.

1. a) "EoodE* ddddrostld d$j" .rodded: ?

b) "r-o$ oa$eJ ddg" orrod "qdduDeb ddg" ri dod8rioaad dod: u$d

add: erd:do e-r dddr dio:r o.

c) ad d*od) dqeobO_doJDoiDd xgedoduleod $oarld ando$ dndooOdl

droa.

d) daab wdddddlboddolr:$cb aoddedr ?

e) oawt'dd z.doddO_d0{uDari dod:dludrioo6d:dcb Dd ?

ddnd dDb.gobod erudo dnoot^lddl dod>aaog:o.

rae.rrnddrl .1 .2010

uod dnir$

udgJeaod droarld sdxqd

dt^l:oe.rddo

rbsdd$b31.12.2010

g) do9d dea dodaero;d unarl dnoao^lrndOri cdDd dooadad ?

h) uoarloadd eJdd d{dridO_ boddd:dodumr{d e,'Dddd* douoexrd doexr

oa$eJo$$oudouro.

i) dostlado$ deJ aodded> ?

i) unarirl d"qd dq.go$ e4o$ dosd dejo$dlderl OdFodrDo ?

eJdd dgd add: enqJddQe*&.

" eld* udd " ergan &,1.

k)

r)

-5-

(10x2=20)

dJo. 1,54,000

do.3,50,000

dro.9,000

dla. 14,000

dro. 1 ,27,500.

os - 297

Aqrad - rg

al>fl oaddrD 4 ddfqri erudo,l, de dd;i 8 eeodd$b.

plz{^o{=l b,pr .vvvqrh/ <.r\-t'rJ

rbsdd$1 .i.zoto

don*;1.4.2Q10

dJo. uogdr be.:t*

? aj:edddc 31.3.1 1

7 ,20,000 dpdsbgt .s. t t

|il]iltililliltiltilililIilil |||t

(4x8=32)

9,00,000

?

2. Clagoaddo iner:* oqdderr{d qDdd dd$ ado,l.

t gt_l$od dnbsobod nbsddd BdozJ s.? s* dodd eroEd> eer:*dddldod>

udzJercdd>oadqbl .4.2CI10 7,00,000 DdzJe6)d doarlgb g1.3.11 6,g0,000dodzJeod $oadq;b 1 .4.2010 5,20,000 dodzJeuad d>oarldo 31.3.1 1 4,60,000ddr de_ddodrd d, doa ddd Ddd :

lb*f?psd$ do 16,00,000, ddC dnmu: dra. 7g,60,000, le,r: $oeOrlq;l;dro.10,00,000, ioeB drDq$.d,o.40,0o0 doea dddd drD. 20,000, #ta, a)oeodo. 40,00,000, dprfpd*a#dg dJEad,ldo. 2g,40,800. ,rrron;e.a idddodo. 58,00,000, udgJetEd d:oadpod dde, do. 20,00,000, eldzjead;;6;feo?ddd dro. 2,00,000, droddead d:oadd andb dro. 28,60,ooo, dodzJeaod$oadd Docddd dnad do. 2,00,000.

4. tu. cnaf uocb ulo$dl zrJad dro$,cdo$ ddedo_ dood;dooaesd erdd ddcziej drD. 5,00,000'-doofr ibdrEdr#Dd dro. t ,t0,0o6 d$ doder *fia drodo$e)dro. 2,00,000, oddde ddro' dodor:{ dra. 1,00,006 $J *r"as- }ai#dodoj:o- do. 50,000 dodzJeron rdidacnd. ubeod *da:ago uacrit>iji*ft* aaard de.5 dod ;e*,3f r*- Jui*,#jH,",1:#?H'Sf$oeooedd ddddo_d>oaorodd $d *:e *qandctrid: u"d*:b.

5' 9e ordv dodOolr:1-7-2ooo docl> z.ocb nbgrlo$$20 ddrd erdori ddocb.t.P rrqri d^ 10 dcd oaest'dded&d zmad-do. 4olooo ub* da* erudddd$6da$aref0ddJdO_dnde-rd&s*ddiddqddo$ud:doCrLrgrl"doaodo_#6,1d."

ao&rd *{qH*b 6r Eddodosd.

3.0.99:-rggg^*V*b ,2007 - 30OO r^:$Jdrb, 2008 _ 4o0o o^i$jddc, 2o0e _ 4500[Jd)dq), 2010 - 5000 t:d:"dd:.

dadb wd{andobdl do3>ol.

6. ds dddod adddsod $o(o deJo$dldod>baor:o.a) 1000, ;;rdnd, deCdd,:, 100 drD.'d::al zJeJo$2O% , dzd:$o dddO_b) 1000, ddnt d*,d gea:d$, 100 dro. *)sl deJo1>e)_c) 1000, sao d$dddi1o0 do. d>ar z,JeJo$o_de. 2 o&>or:e dddo.d) drlaan2,50,000 dro. dst)

, Ilililt|ilililil|ilililililil]till -7-

aqroTt - 3

os - 297

(3x16=48)oln$oaddro d].o& dfferi w$oa. de ddf16 eeodrldr.

7. tu. deod u4 dn*,waEzrroodd RA.91 _1 _2006 $ oe8 qd.

Ahd$ 75,000uodmd B0,OO0

1,55,000

\*/ 9.

3,50,000

60,000

30,000

2,20,000

15,000

4,000

ohdg> 60,000

Ro?6dpod uod dea

{od$asrroA drld deadoudao,n don^ld:

u c j o

dodgrt dop,ld:c J O

?,roari dooct>o l ^

"add ca$r

cQedded qr&

d)eod uqndnae.: 20,000

31-1 2-2006 abcddpod udzJeuaA qq.b dro. 95,000 d:q doderi dodaJeaodd^9 d/D 64,000. 31 - 1 2-2006 de1n3a:?a* ua;,a: ddsd dto.dra*d dnae,r.sdd$oeoxrdidsdde:o$ai:eetdr,[o^?:ij0t.;il;;;J;ffi #;]aad, ene/ dr* sdand aado3r tl-zooa

".ur* "g dr* ;-;.o J,gu*"u*.

8. & db$ 4, *qJ $Q dddde,2 . 1 i:{--;6l J.

",1*g-'#gq=pil;';.-1.hs#H$#'tr##ffir:SitrXdods r:,d aoa6*ad_* Eddodos d.

.ledoedddm

nbrddsb?z{J.'?"{.^r\JQVt IYJ

on ^:86 +r?ra.wedve cvt lqjv

Nr tc*,

rbsddsbid$d$bC:odnredddeaeQeddbd es,:.r

20,000

90,000

40,000

5,000

1,55,000

t^lodaod:

do.o

40,00020,000

1,40,000

14,000

52,00032,00010,00032;000

1,40,000

daieobdd DeD err d:e a;anzqooc{1(u.oeddbd en abeod upadre e.rdqnu}rJd&rdood* dft""aad"a- i,%,dd';il;Hj;der: e.addJ. d dboaB

os - 297 1ffiflilfftffiilil|||ilil|

ddd*?" .24,ooo dddb drDddo-oil/o dJo. 48,000 rae.r dd,dd draddoo$ro dld)er'ed #eaddc,tro. 100

.d su*fi dedorido't,oae,, e"{Jdr;;:-.j ;;3

drdoadrfub {perdood dodd#ojd aD$riDo; do{$ €Jd_,d ddddd$ *:)d dnap*ztrz{ nor{-?.

(

vrpciu AlcrucDo.,r, Eodmord> mq:aadd: seo d$l$ db* #dJddqrria-g

{ d> ca d e- * oisan oo er: e,.1dd:. an q: rn od d o{oJc dr{ ddo_ el rld, oa d anddddl

do1no,sJ. o

9. 1-1-07 dod oioenedoo edd:::t rrqrl dro..5 dod oart'ddod &.erfo$dlddac$.r anard dodzmari dro. 24,000 do'dc-u abJo& ddrrrdo_dadb e rqqddiboddo$ud>cb.

dDbeCD dr dddodo9d :

ddr erudg

2007

2008

2009

2010

3000

3500

5000

7000

Co e n e{ o, erdd d{ddet_ edd, da d:d an dddd; dotn ot.

t 0, $ddeldd 1 -1 -04 doc3: do$dras{?,.)dob dd-.go$od zJorldoC doeosrgE otue,Jcri^=?aq.^ i ^ ^-) - ^J--JJJ- -e - aruv^.,v\ ./u,*r *,r.,$ OJ:Od,dd: dOoGOad

c t o

mdE CDad oe8 dddodo8d.

dro. 50,000 ddlo$o$ddlddord

drD. 3,60,0 00 2004 d ddrd drodo$O_

do. 3,45,000 2005 d ddrd drDdo$O_

do. 3,30,000 2006 d ddrd dJodo$el

drD. 3,15,000 2007d ddrd dodo$O.

?Eao aaard de. 12. €d{erdd aa&rd de. 25 dod iddpoJ:d1ol:o$d.asbdo

dejoJ> abeej C>amd.

{d{ erdd d;{dddO_erdd, aa d andoJ:e doln 0,tu.

1*|il1illiltilfiilil ililtt||tilll os - 300

I Semester B.Com. Examination, October/November 2012(2012-"13 and Onwards) (New Syllabus)

COMMERCE1.7: Methods and Techniques for Business Decisions

Time : 3 Hours Max. Marks : 100

lnstruction : Answers should be completely in English oi Kannada.

KANNADA VERSION

SECTION _ A

1 . olndrooddro 1 0 dd;leri w$on. {eCoocb dd$ 2 eroddd:. (10x2=20)

a) er.na.er. (LCM) .add efrrddqdroa.

b) uqnrle-:qdoaSrdd.: ooddeob ?

c) x2 - 4 =0 erdd, x d aieJdd;dod: baogro.

d) ddr iareddra.rodded: ?

e) x : 3 = 50 : 2 erdd x d z.idCrad: doc: &raou:o.

f) daprdd aodded: ?

g) dmr d"drd aodderi: ?

t-r 21h) A = |

- | erdd dvoodoad d"drd (A') osqdor.d: baogro.,L35IO

i) Eo3rDdrand (operating ratio) aoddeob ?P.T.O.

III

J 4. ' : - -

os - 300 .2. l|flillllllllllffillllllllllllll

i\ 2,5,8, 1 1, .... ddnodd $epob8 de dddQdod: bao0)o.

t<) ed?-a(Duplicate) er$ilEd aodded: ? eruenddd droD.

l) d>ca aoddedl ?

SECTION _ B

oind;oadd^ r"orr* ddfn,i o€o*. 4s 4dJ*8 erodddc.

2. 1086 $* 1 125 no&j"ddQ9nlrurn 6 d:4 5 ded nqdodd ?,Dni,rd e$ do{doad.

o$Ddd$ ?

3. dodoJr: d:denod2S ddr drodts$. 3 ddrrld dadd dodo$ do$dr drdd doO:rRod

5 ddr dznrbdd. eedddrnd do$d$ dod: baoulo.?'J -o ^i .t

fr 5 6l l+ -2 3l4. o=lr 8 ole=lo 1 2l uaasd$inddrlddldod:baobo.

lo 12) [s 4 s_]

i ) A+28

i i) 2A - B.

5. t 30,000 d ubeeJ 6% dod 3 ddr{ ad$ uqoOdldod: bao}ro aarto d!ug${

ddduqdd dd:ad drordddldod: bad)o.

6. 9 oodqndasarbd20O *4550 d dd:oddca{dddldod: baorro.

(4x8=32)

rtllll[ilill -$

SECTION * C

os - 300

cdD$Ddd,o 3 ddfsdw$ox,. {eodnocbd$16 eeodddo. (3x16=48)

7. a) dogd dololrood da:eddso $aP.r 2x2 - 7x = - 3. I

b) A d{ad 30 kg tb* B digsd 26 kg rlerl ru:o"d t 7,100 dwodr$d. d:4 A

d)ild 25 kg $q B dted 13 kg deri uoo$ T 5,050 erddA *Q B digdd

zjero$$ dod> bacilo. Ic(

f 3 4 rlAa) lz 1 3 l=-4ooccj rdoeo&. I

t lL-5

-1 2)

b) r9$od Oo$$dd: en:dCoenx ddnd adaaOd ia:eddearldib $4,x.c,|

x-2Y= 16

-3x+1=-y

9. t 42,OOO rld 6 gorld aaou:d d:ocoJ:d> 1-4-2011 doej.: udcJ:enftd. ooaod

1 1 -5-201 1 dod> d>oEoJxJ: 1 2% d uaoJ:J *u*erfld. c:eOd addd doao$ood

ds ddndd)dddldod: 6oao})o.

i) mroddddoe6 [8.D.]

ii) dt'gd alfre,r, [P.V.]

iii) dx doea IT.D.I

iv) anroddd tseso$ tB.G.l. 16

a-

os - 300 I [$lill ll$lfl lffi u]fl ll llil

10. a) ;oe.rrodd:-t 50,000, id$-t75,000, udd{d:oari$*T30,000, ddd>-t5'000'

mdlaadd; - t 55,000, ueicdp ine"rddo - t 25'000'

d;eodeddriddmclOcdgrddndd)dd$4dodbGou)o.

1) ?,og erd:aad iC'R'l

2) {aedud erd:aad [Liquid Ratio]

i3)dpear{aed,de9dJi l id fAbso|ute l iqu idRat io] .8

b) uodc ddnodd 9*ec,3 d.:dg6 de ddrld: ldlaanT dbdJ 1 3 qJdd, s 4e@cb

15 de doddldod: a,oouo d)Q er ddraodd geaoQdodo bao0)o' I

ENGLISH VERSION

SECTION - A

1 . Answer any 1 0 questions. Each sub question carries 2 marks. (10x2-20)

a) Give the meaning of LCM.

b) What are irrational numbers ?

a

c) Sofveforx:x2*4=A.

d) What is a quadratic equation ?

e) l f x:3=50:2,Findx.

llnffiffiil$llll os - 300

f) What do you mean by annuity ?

g) What is a diagonal matrix ?

l-r 21h) l f A=l^ _l . f inOtransposeof A'.'135r

i) What is operating ratio ?

j ) F ind the 8th term of the A.P.2,5, 8, 11, . . . .

k) What is a duplicate ratio ? Give an example.

l) What is a bill of exchange ?

SECTION - B

Answer any four questions. Each question carries 8 marks. (4x8=32)

2. Find the largest number that divides 1086 and 1 125 leaving remainder of 6 and 5

respectively.

3. A father is 25 years older than his daughter, In three years the father's age will

be 5 years more than that of his daughter. Find their present ages.

A+28

2A-8.

[1 5 6l

'

l+ -2 3' l

4.rtn=lz B sle=lo 1 zl.rinoL0 12) L3 4 5l

i )

i i)

-

,t

-r

[3 4 ,1

8.a) Showthat l2 1 3l=-00

L-5 -1 2l

os - 300 tmffiilililllllillllillll

5. Find the compound interest on t 30,000 at 6/" p.a. for 3 years. What is the

difference between simple interest and compound interest on the same ?

6. Find the sum of all numbers between 200 and 550 which are divisible 9.

SECTION _ C

Answerany 3 questions. Each question carries 16 marks (311$=48)

7 . a) Solve by formula method 2x2 - 7x - - 3. I

b) 30 kgs of commodity A and 26 kg of commodrty B togethercost t 7,100 and

25 kg of commodity A and 13 kg of commodity B together cost t 5,050. Find

the cost price of each. I

b) Solve by Cramer's rule :

x-2y - l$

-3x+1=-y

9. A bill lor 42,00A was drawn on 1 -4-2011 at 6 months date. lt was discounted on

1 1-5-201 1 at 12"/"p.a.

Calculate:

1) B.D.

2) Present worth

3) T.D.

4) B.G.

a,

I

16

'q

-.---l

lll[fl]fl|ilililtfil a

10. a) Given :

Debtors - 50,000,

fnventory- 75,000

B/R _ 30,000,

Cash - 5,000

Creditors - SS,000

Short term loans - 25,000

os - 300

Galculate:

1) Current ratio2) Liquid ratio

3) Absolute liquid ratio. g

b) lf the 3'd and 6th terms of an A.P. are 7 andl3 respectively. Find the A.p. andt h e 1 5 t h t g f m . Y ' v e r v v u v s r y ' I r r r L l L l ,

,