Indira Gandhi National TribalUniversity, Amarkantak 2009 B.Com - exam paper
Total No. of Questions : 08] [Total No. of Printed Page : 01
EXAMINATION 2011
B.Com. Final Year Paper-1 Foundation Course Hindi
Time : 3 Hours
Max Marks : 100 Min. Marks : 40
NOTE : Attempt any five question. All question carry equal marks.
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B.Com. Final Year Paper-1 Foundation Course English Time : 3 Hours Max Marks : 100
Min. Marks : 40
NOTE : Attempt any five questions. All question carry equal marks.
Q.1 Answer the following questions.
a. Write a summary of the lesson "The judgement seat of Vikramaditya".
b. Give a critical appreciation of "three years she grew" by william Words worth.
c. What does information technology deals with?
d. What is Feminism? How is it meaningful in the Indian Context.
Q.2 Write an essay on any one topic.
i. Student and politics
ii. Women and development.
iii. Youth and Sports.
Q.3 Write a Precis of the following passage and give a suitable title.
No progress can be achieved either by an individual or a society without cultivating a sense of discipline one is that which comes from within and the other which comes from without. The former type of discipline is called an inner discipline when an individual a society or a nation fails to have the inner discipline which grows out of a Sense of respect for rule, law and order the outer discipline becomes a must. It has to be imposed from outside.
Q.4 Do as directed :
a. Insert articles
i. According to...............world health organisation.......
there are about 4000 million cases of........... each
year.
ii. Our house is closer to.............district court building
than........railway station.
b. Use 'Some' or any
i. Karan has gone to the bank to get..............money
ii. Can't I have........sugar in my tea.
c. Make assertive sentences.
i. How Selfish I have been.
ii. What a beautiful garden.
d. Change narration.
i. Shut the door after you
ii. Take a look at yourself in the mirror.
Q.5 Read the passage given below and answer the questions given of the end.
There seems to be a general opinion in this country that Sardar Patel was Slightly of Harsh and rough temperament. Men call him the Iron man of India. He was no doubt an Iron man in the sense that one could rely on him for strict and efficient administration. But as a man to these who has the good fortune of coming into close contact with him, he was kind and considerate. At times, he even become emotional, when his personal friends and followers were concerned. However it goes without saying that Sardar had a great skill for organising affairs. He knew way to picking people and putting them their proper places. Sardar had a deep insight and could easily find out the way to solve even most difficult problem.
The problem of Indian States and their merger into Indian Union was solved tactfully by sardar patel.
Questions :
What was the general Opinion about Sardar Patel?
Why was he called the Iron Man?
What skill did he have?
iv. What service did he do for India?
v. What happened when his friends were concerned?
Q.6 Write a report to the editor of news paper describing Bhopal Mela. Q.7 Expand the following statement:
a. UPSC b. RAW c. SOS d. SBI e. ITI
f. SAIL g. ONGC h. AIDS i. NRI j. NET
Q.8 Write a short paragraph on any one of the following :
Health is wealth.
Where there is a will, there is a way.
Honesty is the best policy.
EXAMINATION 2011
B.Com. Final Year Paper-ll Income Tax
Time : 3 Hours
Max Marks : 70 Min. Marks : 28
NOTE : Attempt any five question. All question carry equal marks.
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Q.1 What are the different categories into which the assessees are divided with regard to residence? Give a brief account of each of them.
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Q.2 Shri Ram Lai is the manager of a company in Agra He receives every month Rs. 14,000 as basic pay Rs. 500 as entertainment allowance and Rs. 3,000 as dearness allowance.
i. He owns his house but the company has provided him the following allowance.
a. A gardener a sweeper a watchman and domestic each of whom are paid Rs. 150, Rs. 200, Rs. 1,100 and Rs. 600 per month respectively.
b. Free use of the regrigerator costing Rs. 8,400 from 1st September, 2003. The company incurred Rs. 400 on its repairs during the previous year.
His following obligations were paid by the company :
a. as, electricity and water bills amounting to Rs.
15,000
b. Annual membership fee to Loins club Rs 1,000.
iii. The company has provided him the facility of alarge car.
The car is used for private purposes also and all expenses including the driver's salary are borne by the company.
iv. He proceeded on leave to simla. The expenses of his boarding and lodging amounting to Rs. 8,000 were borne by the company.
v. His son is studying in a school run by the company the annual expenses incurred by the company per student is Rs.
Computer his Gross salary for the assessment year 2004-2005.
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iv. 3R p W# sJRT HlPdd WRT ?KT C TR 8,000 ?. c1lfq'ch Ml 'Jlldl tl
v. Ifft 'CR RflHdl Rl 31% sfFT >T 8,000 4>HHI R Ml I
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Q.3 Mr. Ram Nath owns a house at Kanpur (Municipal Value Rs. 30,000) of the fair rent of Rs. 36,000 p.a. During the previous year
2003-2004 the house is let out for residential purposes on a
monthly rent of Rs. 4,000 from 1st April 2003 to 30th June 2003 and self - occupied for residential purposes for the remaining part of the year 2003-2004.
Municipal taxes Rs. 6,000 and collection charges Rs. 600 were paid during the year. A loan of Rs. 50,000 construction of the house which was completed on 1st July, 2001 Rs. 10,000 were paid towards the loan account on 1st April, 2000. Find out his taxable income from house property, for the assessment year 2004-2005.
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2003-2004 % 's-TFT WR Tl
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fcpr 1 3 2000, 50,000 feRT sfk WT 1 Wm 2001 TTR t TRTI 1 3Tf 2002 10,000 ?. fl
2004-2005 % WT RfrT % R 3M W
Postage and stationary 200
Fire insurance premium house 300
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Life insurance premium 1,000
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Donation 1,000
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3.4 For the year ending 31st march, 2004 Mr. Ram Kumar's P&L. Account is as under:
31 2004 frPT % feTC; # WT
fnH WR :
10,000 Gross Profit
Salary and wages
1,51,800
5,000 Interest on security(net) 1,600
Rent and Tax
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|
Commercial expense 1,600 oiiimfH osrq- |
Rent received for Property yw-iRi 3 Pkmi w |
4,800 | |
|
Advertisement rinh |
1,000 |
Discount dim |
8,000 |
|
House hold expense o'A'A |
4,750 |
Bad debts recovered <=l 1 M'H pHoll C\ |
2,000 |
|
Discount TfT |
1,075 | ||
|
Income Tax (<hn=w) |
1,800 | ||
|
Wealth tax |
1,500 | ||
|
Repairs house |
500 | ||
|
Audit expenses |
525 | ||
|
Loss on stock |
1,700 | ||
|
Interest on capital |
400 | ||
|
Municipal tax HJKLllfdcbl |
800 | ||
|
Net profit |
1,35,050 | ||
Allowed depreciation for business assets is Rs. 1,900 for the year 2004-3-2004. Fire insurance Premium, repairs and municipal taxes are related such house which half portion is used in business and remaining is let out. Find out income from business for the assessment year 2004-2005.
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What do you understand by term "Capital Gains" used in the Income Tax Act? What are the rules regarding exemption of Capital Gains?
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Mr. X has the following income for the previous year ended 31st March 2004 :
i. Business profits Rs. 50,000.
ii. Capital Gains in respect of short term capital assets Rs.
iii Capital Gains in respect of capital assets other terms capital assets Rs. 23,000 and
iv. Winning from Delhi state lottery Rs. 1,00,000 Compute X's total income and tax payable for the assessment year
2004-2005.
31 FR 2004 :
i. TNR 50,000
ii. Tj# Tj# WQ 12,000
iii. ij# WM % 3#[fWT SRT Tj# WM % 3 Tj# 23,000 cM
iv. fe# WSt fafeT itW 1,00,000
2004-2005
Hos the total income of a firm is computed? Give a proforma of such computatio.
Q.8 Write Short Notes on :
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a. Tax Avoidance
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b. Tax Planning.
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c. Tax Evasion
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d. Penalties
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b. Describe the functions, rights and powers of authorities relating to central Excise duty.
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Q.8 Write short notes on the following
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(a) Concept of value Added Tax.
(b) SEZ (Special Economic Zone)
(c) Declared goods.
(d) Demerits of Excise duty.
B.Com. Final Year Paper-Ill Indirect Tax
Time : 3 Hours Max Marks : 70
Min. Marks : 28
NOTE : Attempt any five question. All question carry equal marks.
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Q.1 (a) What do you understand by Central Value Added Tax? Explain the CENVAT credit in detail.
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(b) Discuss with examples the main provision regarding to classification of goods mentioned in Central Excise Tariff Act 1985.
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Q.2 (a) Describe the objectives of Custom Duty. Why are importation and exportation of certain goods prohibited?
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(b) What do you understand by export promotion schemes? What are the benefits of its exporters.
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Q.3 (a) When does a sale or purchase of goods is said to have taken place in the course of import or export? Explain.
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(b) State briefly the history, objects and main features of Central Sales Tax Act, 1956.
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Q.4 (a) The sales of a dealer (including sales tax if any) or as underlie oJpfKT fij# (fij# iff || t) f?TR ||
1. Cereals, pulses, sugar & salt
(Exempt in the state) 2,00,000
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2. Shares & Securities 50,000
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3. Other goods sold in the state 4,00,000
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Q.5 (a) How is the computation of taxable turnover made in M.P. commercial Tax Act? Explain.
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(b) Which rights can be transferred by the commissioner to other authorities?
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Q.6 (a) What do you understand by 'Tax free good's? Write the names of twelve tax free goods.
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(b) What are the powers of an Appellate Deputy Commissioner in disposing of an appeal.
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Q.7 (a) What do you mean by 'Customs Dupty'? Write a brief history of custom duty in india.
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(b) 1. Export from India 3,00,000
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2. Goods Purchased & sold in other state 60,000
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3. Interstate sale on which rate of tax is 8% 2,16,000
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4. Interstate sale to a government on Form 52,000 D (state tax rate 5%)
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5. Interstate sale to a registered dealer on 1,03,000 Form C (state tax rate 3%)
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6. Goods sent to Branch located in other 2,00,000 state on Form F.
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Calculate turnover and taxable turnover under the
C.S.T. Act of the dealer.
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(b) Explain briefly the terms "Standard Cost" and "Standard Costing" Enumerate their advantages.
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Q.6 In a brass foundry, the standard mixture consists of 60% of copper and 40% of zinc. The standard loss of production is 30% Standard mixture and yield were :
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Copper 60 kgs Rs. 5 per Kg.
60 Prat 5 rfrT Prat
Zinc 40 kgs @ Rs. 10 per kg.
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Standard yield 70 kg.
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The actual mixture and yield were :
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Copepr 80 kgs @ Rs. 4.50 per kg.
80 Prat 4.50 rfcf
Zinc 70 kgs @ Rs. 8.00 per kg.
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Actual yield 115 kg.
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Calculate the Mix variance, price variance, yield variance and usage variange.
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EXAMINATION 2011
B.Com. Final Year Paper-IV Management Accounting
Max Marks : 70 Min. Marks : 28
Time : 3 Hours
NOTE : Attempt any five question. All question carry equal marks.
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Q.1 (a) Distinguish between Management Accounting and Financial Accounting. How does Management Accounting help in decision making?
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(b) Discuss the nature and objects of financial statements What are its limitations?
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Q.2 (a) Explain the following terms :
(i) Current Assets
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(ii) Liquid Assets
(b) What is ratio analysis? Explain its significance.
Q.3 From the following balance sheet prepared as on 31st December 2002 and 2003, Prepare schedule of working capital changes :
31 R'HH-l 2002 2003 M RFT ftff 3
HRcIdH
|
December 31st | ||
|
2002 |
2003 | |
|
Rs. |
Rs. | |
|
Assets : yw-iRi : | ||
|
Cash |
30,000 |
47,000 |
|
Debtors H<R |
1,20,000 |
1,15,000 |
|
Stock in trade 4ILIK |
80,000 |
90,000 |
|
Land |
50,000 |
66,000 |
|
2,80,000 |
3,18,000 | |
|
Capital & Liabilities : ij# 3Tft <|Rrc| : | ||
|
Share capital 3t?T |
2,00,000 |
2,50,000 |
|
Creditor <rlHK |
28,000 |
12,000 |
|
B/P |
12,000 |
9,000 |
|
Bank over draft |
30,000 |
24,000 |
|
Retained earning 3M |
10,000 |
23,000 |
|
2,80,000 |
3,18,000 | |
(b) Why is presentation of cash flows statement important?
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Q.4 (a) Explain the meaning of Marginal cost and Marginal costing. Discuss its usefulness and limitations.
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(b) AB cotts Ltd. Places before you following trading results : iT.fr. fcr. stn% fr Rtr fr t - | ||||||||||||
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Find Out: W : |
(i) P/V Ratio
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(ii) Fixed costs
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(iii) B.E.P.
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(iv) The amount of profit if sales are Rs. 1,00,000.
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(v) Sales in Rs. when desired profit is Rs. 3,000.
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Q.5 (a) What do you mean by flexible Budget? Explain its importance and limitations.
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Q.7 (a) What do you understand by cost volume profit relationship?
Why is this relationship important in business management?
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(b) What is meant by interpretation? Explain its various components.
Q.8 Write short note on the following :
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(a) Cash budget
(b) Limitation of accounting ratios
(c) Reporting of foreign company cash flows.
(d) Current assets turnover.
B.Com. Final Year Paper-V Auditing
Time : 3 Hours Max Marks : 70
Min. Marks : 28
NOTE : Attempt any five question. All question carry equal marks.
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Q.1 (a) What is Auditing? Explain its objects.
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(b) What is test checking in auditing? State what precautions should be taken in this connection.
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Q.2 (a) What is Internal Audit? Write its merits and demerits
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(b) Suggest a suitable system of internal check for recording cash receipts and cash payments.
Q.3 What is Internal check? Discuss its characteristics. What is the position of an audits in this connection?
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Q.4 (a) "Vouching is the backbone of Auditing." Explain.
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(b) What is the object of verification of Assets? How would you verify the following :
(i) Good will (ii) Household property
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Q.5 What is the difference between valuation and verification of assets? How would you verify the following Assets :
(a) Fixed Assets.
(b) Current Assets
(c) Investment
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Q.6 Discuss the duties and liabilities of and auditor of a company.
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Q.7 (a) What are Audit report? Give specimens of Qualified report.
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(b) Point out difference between Audit report and audit certificate.
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|
(a) |
Audit of Educational Institutions |
|
(b) |
Cost Audit. |
|
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|
(c) |
Management Audit |
|
(d) |
Investigation. |
|
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EXAMINATION 2011
B.Com. Final Year Paper-VI Principle of Marketing
Max Marks : 70 Min. Marks : 28
Time : 3 Hours
NOTE : Attempt any five question. All question carry equal marks.
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Q.1 (a) "Three basic approaches are used customerily in describing
and explaning the marketing systems. The commodity, the institutional and the functional." Explain briefly these approaches.
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Q.2 (a) Distinguish between Inherent and Learned Movites and give examples of each.
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(b) What do you understand by market segmentation? Discuss its importance. |
 |
Q.3 (a) If the first commandent in the marketing is "Know their customer, the second is know the product" Explain.
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(b) Describe the various packaging policies and strategies.
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Q.4 (a) Explain the nature and importance of price decision in marketing process.
(b) Define marketing logictics and discuss the utility of marketing logistics management in the marketing.
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Q.5 (a) What is meant by promotion mix? Describe its main components.
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(b) What do you understand by personal selling? Explain its importance and limitations.
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Q.6 (a) "Money spent on advertising is an investment not a waste" Examine this statement.
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(b) Explain the factors influencing the retail trade structure in India.
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Q.7 (a) Discuss the concept of product life cycle.
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(b) Write an essay on marketing environment.
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(a) Social Marketing approach.
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(b) Brand
(c) Super Market
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(d) Knowledge of Buying Motives by Salesman.
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B.Com. Final Year Paper-VII International Marketing Time : 3 Hours Max Marks : 70
Min. Marks : 28
NOTE : Attempt any five question. All question carry equal marks.
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Q.1 (a) What do you understand by International Marketing? Describe its nature and need.
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(b) Explain the significance of Environment in International Marketing.
Q.2 (a) What do you mean by product concept? Explain it various Dimensions.
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(b) What are the rules of Labelling in International Marketing? Explain.
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Q.3 (a) Explain the factors affecting determination of International Price.
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Describe the advantage and disadvantage of Direct Postage & Sales Literature.
(b)
Discuss the importance of fairs and exhibitions in export C trade. What activities are to be performed in organising them?
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What are the points that you would keep in mind while selecting a foreign sales agent?
(b)
Q.5 (a)
(b)
Q.6 (a)
(b)
Q.7 (a)
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What is main characteristics of Import & Export policy 2002-2007 of India? Explain.
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What is difference between Internal and Export pricing? Describe.
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|
What are the major steps taken by the government of India in recent years to promote India's export? |
 |
Write an essay on "International Price Quotation and Paymnt terms".
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Give a detailed account of recent trends in India's.
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(b) What do you understand by logistics decision? Write a short essay.
3.8 Write Short note on the following :
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(a) Indirect channel of Distribution.
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(b) Documentation in Foreign trade.
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(c) Product design strategy.
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(d) Promotion of Product Services.
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|
Attachment: |
| Earning: Approval pending. |
