GITAM

UNIVERSITY
(Estd. u/s 3 of the UGC Act, 1956)

Centre for Distance Learning

(Approved by Joint Committee of UGC-AICTE-DEC)
Third Floor, Balaji Metro Plaza, Dondaparthi Main Road, Visakhapatnam-530 016. 4. What are the various methods of redemption of debentures?
Phone: 0891-2866455/466, 2797499, 8179681900 E-mail: cdl@gitam.edu
fºsÇAVµ±µô £È¢ÃVµ¶m VÉʪ ££lûµ ¶plµçhµÀv¶mÀ ¢¸ñ±ÀµÀÀ¶¢ÀÀ
CUDCO 301- ADVANCED ACCOUNTANCY
5. Distinguish between receipts & payments accounts and income &
Assignment -1 5 X 3 = 15
expenditure accounts ¶¢¶ªÃyµÀõ, VÇwôA¶pÁvÀ P¹h¸OµÀ, Dl¸±ÀµÀ ¶¢ï±ÀµÃv
1. Analyse the accounting system is a non-profit organization P¹h¸OµÀ ¶¢ÀlûµïSµv hÉf¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
v¹sû¹Êp°µvÉn ¶ªA¶ªævvÑ COÓAdºAS³ £lû¸m¸né £Ê¥ô»¨A¶pÁ¶¢ÀÀ
Assignment -2 5 X 3 = 15
2. Distinction between non-profit concern and non-trading concern
v¹sûÉhµ±µ, ¢¸ïq¸±Éhµ±µ ¶ªA¶ªæv ¶¢Àlûµï¶¢ïh¸ï«¸v¶mÀ SµÀ±¼AW ¢¸ñ±ÀµÀAfº 6. Provisions of partnership act when deed is silent
3. Raja purchased an asset under hire purchase system for ` 60,000 payments to L¶pêAlµA vɶm¶pÁfµÀ sû¹Sµ«¸ö¶¢Àï Vµdàn±ÀµÀ¶¢ÃvÀ

be made ` 15,000 down and three installments of ` 18,000 each at the end of
each year. Rate of interest is 10% p.a. Raja depreciates asset @ 10% p.a. on
diminishing balance method.
Due to financial difficulties Raja could not pay any installment after first
installment and selling company took possession of the asset. The selling
company after spending` 1,500 on repairs it sold away the asset for ` 38,000.
Prepare necessary ledger accounts in the books of both the panties
±¸Y¹ LOµ D»ªån ±µÃ" 60,000 vOµÀ ClÇçOͶmÀSÐvÀ ¶plµèiËÈp OͶmÀSÐvÀ VÉȪ¶mÀ. VÇwôA¶pÁvÀ
OºñAl¼£lûµAS¸ Y±µq¸w. hµ°µg VÇwôA¶pÁ ±µÃ" 15,000. £ÀS¼w¶m È¢ÀÀhµåA ¶¢ÀÃfµÀ ¶ªA¶¢hµù±µ
¢ ¸±ÀÀl¸vvÑ ¶pñi ¶ªA¶¢hµù±µA DP±µÀ¶m ±µÃ" 18,000 v VͶpÁýê¶m VÇwôAV¸wù GAdÀAl¼.
¶¢f½â ¶ªA¶¢hµù±¸nOº 10%. ±¸Y¹ D»ªåËÈp ¶ªA¶¢hµù±¸nOº 10% VͶpÁýê¶m hµ±µÀSµÀlµv¶mÀ
hµSµÀØhµÀ¶mé nvö ¶plµçiËÈp J±¸êdÀ VɶªÀåAl¼.
È¢ÀÀlµdº ¢¸±ÀÀl¸ VÇwôAW¶m hµ±¸öhµ ±¸Y¹ OÍné D±¼æOµ EsìAlµÀv O¸±µgAS¸ £ÀS¼w¶m¢¸
±ÀÀl¸vÀ VÇwôAVµOµ qÒ¶¢fµAvÑ OµAÈpo ¢¸±µÀ D»ªån «¸öl¿¶mA VɶªÀOÍm¸é±µÀ. ±µÃ" 15,00 vÀ
¶¢À±µ¶¢ÀîhµÀåvËÈp È¢WÛAW, D D»ªån i±¼S¼ OµAÈpo ±µÃ" 38,000 vOµÀ C£ÀîAl¼. E±µÀ
q¸±¿àv ¶pÁ¶ªåO¸vvÑ C¶¢¶ª±µËÈ¢À¶m P¹h¸vÀ VµÃ¶pAfº.
BCOM-3YR 1  BCOM-3YR  2
7. Why hire purchase price is always more than cash price? ¶mSµlµÀ lûµ±µ
OµAdÇ ClÇç OͶmÀSÐvÀ lûµ±µ I¶pÁýêfµÀ IOµÀÖ¶¢S¸ GAfµd¹nOº O¸±µgA J£Àdº?
8. How do you allocate the various types of expenses to various
departments?
££lûµ ±µO¸v ¶¢ï±ÀµÃv¶mÀ, ££lûµ ±µO¸v £sû¹S¸v¶mÀ J£lûµAS¸ OÉd¹±ÀÀ«¸å±µÀ
9. Define Debenture? Describe the different types of debentures
fºsÇAVµ±µô¶mÀ n±µöWAW ££lûµ ±µO¸v fºsÇAVµ±µô¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
10. Explain the objectives of Branch Accounting
s¹ñAW COÓAdºAS³ GlÉ祹ïv¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
CUDCO 302 - AUDITING
Assignment -1 5 X 3 = 15
1. Difference between accounting and auditing
COÉAdºAS³ ¶¢À±¼±ÀµÀÀ DfºdºAS³ ¶¢Àlûµï hÉf¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
 

2. What is verification of Assets? What are its objects
D¶ªÀåv n±µÃ¶pg C¶mS¸ Êm£À? l¸n±ÀÇÀÀOµÖ v°¸ïv¶mÀ £¶¢±¼AVµAfº
3. Distinguish between Internal Audit and Statutory Audit
CAhµ±µØhµ Dfºd³OµÀ, ¥¹¶ªm¸hµîOµ Dfºd³OµÀ Sµv ¶¢ïh¸ï«¸vÉ£Àdº
4. Factors considered essential for the audit of a company
OµAÈpo Dfºd³ VÉʪd¶pÁýêfµÀ ¶pñhÉïOµAS¸ ¶p±¼SµgvÑnOº j¶ªÀOж¢v»ª¶m CA¥¹vÀ J£?
5. What are the advantages and disadvantages of cost audit?
O¸´ªà Dfºd³ ±ÀÇÀÀOµÖ G¶p±ÀÇÃS¸vÀ ¶¢À±¼±ÀµÀÀ ¶pñiOµÃv¹vÀ SµÀ±¼AW hÇvÀ¶pÁ¶¢ÀÀ
Assignment -2 5 X 3 = 15
6. What are the rights and duties of a Company Auditor?
OµAÈpo Dfºd±³ ±ÀÇÀÀOµÖ ¶¬OµÀÖvÀ, £lûµÀvÀ J£Àdº
7. “Vouching is the essence of auditing” comment
¢ÐWAS³ «¸±¸A¶¥Ê¢À DfºdºAS³" ¢¸ïP¹ïnAVµÀ¶¢ÀÀ
8. What are the advantages of the audit of a partnership firm?
sû¹Sµ«¸ö¶¢Àï ¶ªA¶ªæ Dfºd³ ¶¢v¶m ¶pñ±ÀÇÃYm¸vÀ J£Àdº
9. What is Internal Check? What are its advantages?
CAhµ±µØhµ hµnR C¶mS¸ Êm£À? l¸n ±ÀÇÀÀOµÖ ¶pñ±ÀÇÃYm¸vÀ J£Àdº
10.Explain different types of Audits
££lûµ ±µO¸v Dfºd³v¶mÀ £¶¢±¼AVµAfº
CUDCO 303 E-BUSINESS
Assignment -1 5 X 3 = 15
1. Narrate the success factors involved in B2B e-commerce
B2B ¢¸gºYﶢÀÀ ¶mAlµÀ E£Àfº±ÀµÀÀ¶mé £Y±ÀµÀ O¸±µO¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
2. Essential requirements in designing good business website
¶¢ÀAW ¢¸ïq¸±µ È¢s³ËȪd³OµÀ O¸¶¢v»ª¶m C¶¢¶ª±¸vÀ
3. Explain in brief various advertising methods used in the internet
EAd±³ Èmd³ ¶mAlµÀ G¶p±ÀÇÃS¼AVµsfµÀ ££lûµ±µOµ¶¢ÀÀËvǶm ¢¸gºYï ¶pñOµd¶m ¶plµèhµÀv¶mÀ
OµÀô¶p嶢ÀÀS¸ £¶¢±¼A¶pÁ¶¢ÀÀ
4. Explain the protocols that are used in E-payments
IvO¸àònO³ VÇwôA¶pÁvvÑ ¶¢Á¶p±ÀÇÃS¼AVÉ qÒñdÑO¸v³ù ¶mÀ £¶¢±¼AVµAfº
5. Explain how business is transforming itself to e-business
¢¸ïq¸±µ¶¢ÀÀ J£lûµAS¸ E-¢¸ïq¸±µ¶¢ÀÀS¸ ¶¢Ã±µÀê Y±µÀSµÀhµÀAlÐ £¶¢±¼A¶pÁ¶¢ÀÀ
Assignment -2 5 X 3 = 15
6. Define ‘dotcom company’. Give a present profile of them in India
f¸d³ O¸´¢À OµAÈpon n±µöWAW l¸n ¶pñ¶ªÀåhµ qÒñÈpûv³ EAfº±ÀµÃvÑ Iv¹ OµvlÐ hÇvÀ궢ÀÀ
7. What are the major problems which are facing by e-tailing Business?
F ËdÇwAS³ ¢¸ïq¸±µ¶¢ÀÀ¶mOµÀ C¶¢±Ðlûµ¶¢ÀÀvÀ SµÀ±¼AW ¢¸ñ±ÀµÀÀ¶¢ÀÀ
8.PUSH, PULL Technology explain
PUSH, PULL dÉO¸éva SµÀ±¼AW ¢¸ñ±ÀµÀÀ¶¢ÀÀ
9. Define CA. How is it issued to message sender and receiver?
CA n n±µöWAW El¼ J£lûµAS¸ ¶ª¶¢ÃV¸±¸né ¶pA¶pÁ¢¸±¼Oº, ±¼¾ª¶¢±³ OµÀ ¶pA¶pÁh¸±µÀ
10. Distinguish between internet, intranet and extranet
EAd±Çéd³, EAd¹ñÈmd³, IO³ù d¹ñÈmd³ hÉf¸vÉ£?
CUDCO 304 - BUSINESS LAWS
Assignment -1 5 X 3 = 15
1. “An agreement without consideration is Void” – Discuss
"¶pñi¶pûvA vÉn O¸Ad¹ñOµÀàvÀ VÇvô¶¢Á" £¶¢±¼AVµÀ¶¢ÀÀ
2. Explain the essentials of offer and acceptance
¶pñiq¸lµ¶m; ¾ªöOµÅhµÀv D¶¢¶¥ïO¸vÀ £¶¢±¼AVµAfº

BCOM-3YR  3  BCOM-3YR  4 
NOTE:
1. Last date for submission of assignments for all the courses / paper is- 15.03.2018
2. Non-submission of assignments as per the scheduled dates mentioned above attracts a fine of Rs. 200/- upto 26.03.2018 per each assignment
of a course / paper and under any circumstances the assignments will not be accepted from 27th March, 2018.
3. Assignments are to be written in the Book-lets provided by CDL and other formats are not accepted.
4. Answer all 10 questions, in a single book only
3. Explain the types of Liquidation
wOºöfɶ¨´m ±µO¸vÀ SµÃ±¼Û £¶¢±¼AVµÀ¶¢ÀÀ
4. What are the rights of an unpaid vendor?
VÇwôA¶pÁ Y±µSµn C¶¢ÀîOµAl¸±µÀ ¶¬OµÀÖvÀ J£Àdº?
5. What is meant by Doctrine of Ultravires principle and explain exemptions
Clû¼O¸±Éhµ±µ »ªl¸èAhµA C¶mS¸Êm£À? l¸n £À¶m¶®±ÀÀA¶pÁvÀ SµÃ±¼Û £¶¢±¼AVµÀ¶¢ÀÀ
Assignment -2 5 X 3 = 15
6. Differentiate between coercion and undue influence
sv¶pñ±ÀÇÃSµA, C¶mÀWhµ ¶pñsû¹¶¢A ¶¢Àlûµï hÉf¸vÀ £¶¢±¼AVµÀ¶¢ÀÀ
7. Elucidate the provision of Companies Act relating to appointment and
removal of Directors
ËfDZÇOµà±µô n±ÀµÃ¶¢ÀOµA, hÍvS¼A¶pÁOµÀ ¶ªAsAlû¼AW¶m OµAÈpov VµdàAvÑ nsAlûµ¶mvÀ J£?
8. In what manner a complaint shall be made with District Forum?
Zv¹ôrÒ±µ´¢À ¶mAlµÀ J£lûµAS¸ »pû±¸ïlµÀ VÉ«¸å±Ð hÇv¶pAfº
9. Enumerate the highlights of New Indian Companies Act 2013
OÍhµå sû¹±µhµ OµAÈpov VµdජÀÀ 2013 vÑn ¶¢ÀÀP¹ïA¥¹vÀ J£?
10. What are the rights and obligations of a finder of goods?
qÒ±ÀÀ¶m¶¢¶ªÀ嶢ÁvÀ lͱ¼Oº¶m ¶¢ïOºå ¶¬OµÀÖvÀ, DÊp°ºh¸vÀ J£?
CUDCO 305 - COST ACCOUNTANCY
Assignment -1 5 X 3 = 15
1. Critically examine different methods of payment by results
¶pûwh¸v¶mÀ sdºà VÇwôAVÉ ££lûµ Ê¢hµ¶m ¶plµèhµÀv¶mÀ £¶¢À±µ÷m¸hµîOµAS¸ ¶p±¼§wAVµÀ¶¢ÀÀ
2. Distinguish between job costing and contract costing
O¸Ad¹ñOµÀà O¸»ªàAS³ OµÀ, Y¹s³ O¸»ªàAS³ ¶¢ÀlûµïSµv sûÉlµÊ¢À£À?
3. What are the different types and methods of financial statement analysis?
D±¼èOµ nÊ¢l¼Oµv £Ê¥ô¶¨g ±ÀÇÀÀOµÖ ££lûµ±µO¸vÀ ¶¢À±¼±ÀµÀÀ ¶plµèhµÀvÉ£?
BCOM-3YR  5  BCOM-3YR  6
4. What do you understand by the term “material control”? Explain
briefly the important techniques of controlling material cost
Ê¢Àd½±¼±ÀµÀv³ n±ÀµÀAhµñg C¶mS¸Êm£À? Ê¢Àd½±¼±ÀµÀv³ ¶¢ï±ÀµÃné n±ÀµÀAiñAVµÀ
££lûµ ¶plµèhµÀvÉ£?
5. Explain the term “Break Even Point” what are its use
sÉñO³ FÈ¢´m q¸±ÀÀAd³ CÊm ¶plµ¶¢ÀÀ¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ. l¸n ¶¢v¶m v¹sû¹vÉ£?
Assignment -2 5 X 3 = 15
6. Explain the advantages & limitations of the financial statement
analysis
D±¼æOµ P¹h¸ nÊ¢l¼Oµ £Ê¥ô¶¨g ¶¢v¶m ¶pñ±ÀÇÃYm¸vÀ ¶¢À±¼±ÀµÀÀ ¶p±¼£ÀhµÀvÀ
£¶¢±¼AVµAfº
7. What is budgetary control? Explain its advantages &
disadvantages?
sfÇÝd±¿ n±ÀµÀAhµñg C¶mS¸Êm£À? l¸n ¶pñ±ÀÇÃYm¸vÀ ¶¢À±¼±ÀµÀÀ vÑq¸vÀ
£¶¢±¼AVµAfº
8. Discuss the uses and limitations of cash flow statement
¶mSµlµÀ ¶pñ¢¸¶¬ nÊ¢l¼Oµ ±ÀÇÀÀOµÖ G¶p±ÀÇÃS¸vÀ ¶¢À±¼±ÀµÀÀ ¶p±¼£ÀhµÀvÀ Vµ±¼ÛAVµÀ¶¢ÀÀ
9. Classify overheads with examples
Gl¸¶¬±µgvhÐ M¶¢±³È¬f³v¶mÀ ¶¢±¿ØOµ±¼AVµÀ¶¢ÀÀ
10.
Calculate: l¼SµÀ¶¢ £¶¢±¸v ¶mÀAfº:
i) Gross Profit Ratio-¶ªÃæv v¹sûµ n¶¨êiå
ii) Return on total assets ratio- È¢ÀÀhµåA D¶ªÀåvËÈp ±¸sfº
iii) Inventory turnover ratio and- EÈmöAd±¿ d±Ð鶢±³ n¶¨êiå ¶¢À±¼±ÀµÀÀ
iv) Working capital turnover ratio from the following
n±µö¶¬g ¶¢ÀÃvlûµ¶m d±Ð鶢±³ n¶¨êiån Oµ¶mÀOÐÖAfº
 

`
Sales- C¶¢ÀîO¸vÀ 25,20,000
7. From the following particulars calculate input tax credit
Net profit- nOµ±µ v¹sûµA 3,60,000 OºñAl¼ ¶ª¶¢ÃV¸±µA ¶mÀAW Gh¸êlµOµ ¶p¶mÀé OÇñfºd³¶mÀ vÇOºÖAVµAfº
Fixed assets- »ªæ±¸¶ªÀåvÀ 14,40,000 Input Tax Rate
Gh¸êlµO¸vÀ Total ` ¶p¶mÀé ±ÉdÀ
Current liabilities- ¶pñ¶ªÀåhµ C¶pÁýêvÀ 6,00,000
Cost of goods sold- C£Àî¶m ¶¢¶ªÀ嶢Áv ¶¢ï±ÀµÀA 19,20,000 Long timbers-( ÈplµçlµÀASµvÀ Oµv¶p) 2,00,000 3%
Current assets- ¶pñ¶ªÀåhµ D¶ªÀåvÀ 7,60,000 Small timbers (W¶mélµÀASµvÀ Oµv¶p) 1,00,000 3%
Inventory- EÈmöAd±¿ 8,00,000 Ply Wood (ËÈpûþô ¶¢Áf³) 1,50,000 2%

CUDCO 306 - INCOME TAX

Other materials (Ehµ±µ È¢Àd½±¼±ÀµÀv³) 1,50,000 4%
Assignment -1 5 X 3 = 15 Output
Ghµêiå
1. Distinguish between excise duty and customs duty. Cots (¶¢ÀAV¸vÀ) 3,00,000 3%
IËOÇþùY³ ¶ªÀAOµA, Oµ¶¨à´¢Àù ¶ªÀAOµA ¶¢Àlûµï hÉf¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ Chairs (OµÀ±¿ÛvÀ) 1,50,000 4%
2. Difference between Direct and Indirect Tax Tables (svôvÀ) 2,00,000 4%
¶pñhµï°µ ¶p¶mÀévÀ - ¶p±Ð°µ ¶p¶mÀévÀ ¶¢Àlûµï hÉf¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
Sofa Sets («Òr¸ ȪdÀô) 2,00,000 4%
3. Explain the deductions under sec 80 CCC, 80D, 80E, 80G
8. State the professions of law regarding set off and carry forward tosses
Ȫ°µ´m 80CCC, 80D, 80E, 80G, v OºñAlµ ¶ªÃçv È¢ÀÀhµåA Dl¸±ÀµÀA ¶mÀAW hµS¼ØA¶pÁv¶mÀ
¶m©¸àv¶mÀ ¶ª±µÀçs¹dÀ VɱÀµÀf¸nOº, ¶¢ÀÀAlµÀOµÀ j¶ªÀOµÀÈ¢yµõf¸nOº ¶ªAsAlû¼AW¶m Vµdà
£¶¢±¼AVµÀ¶¢ÀÀ
nsAlûµ¶mv¶mÀ hÇvÀ¶pÁ¶¢ÀÀ
4.Write about the assessment and registration under CST Act
9. Discuss the conditions under which authority for search and
OÉAlµñ C¶¢ÀîOµA ¶p¶mÀé ±ÀÇÀÀOµÖ CȪ´ª È¢ÀAd³ ¶¢À±¼±ÀµÀÀ ±¼Zʪàò¶¨´m SµÃ±¼Û £¶¢±¼AVµAfº
seizure can be issued
5. Describe rules relating to treatment of agricultural income J Clû¼O¸±µ¶¢ÀÀ OºñAl¼ È¢hµOµÀd ¶¢À±¼±ÀµÀÀ «¸ölû¿¶m ¶p±µVµÀOͶmÀd ¶¢Adº£ J ¶¨
¶¢ï¶¢«¸±ÀÀOµ Dl¸±ÀµÀ¶¢ÀÀ ¶p±¼SµgOµÀ ¶ªAsAlû¼AW¶m n±ÀµÀ¶¢ÃvÀ £¶¢±¼AVµÀ¶¢ÀÀ ±µhµÀv OºñAl¼ E¶¢ösfµh¸±ÀÇà £¶¢±¼AVµAfº
Assignment -2 5 X 3 = 15 10. When an assesses should maintain books of accounts
compulsorily?
6. Define Wealth Tax. Explain deductions under Wealth Tax Act LOµ CȪ¾ªù J±ÀÉÀ ¶ªAlµ±¸ìvvÑ P¹h¸ ¶pÁ¶ªåO¸v¶mÀ hµ¶pên ¶ª±¼S¸ n±µö»¬AV¸vÑ
¶ªA¶plµ ¶p¶mÀé C¶mS¸Êm£À. ¶ªA¶plµ ¶p¶mÀé VµdàA OºñAlµ C¶mÀ¶¢ÀiAVÉ ££lûµ £À¶m¶®±ÀÀA¶pÁvÉ£ hÇw±ÀµÀYɱÀµÀAfº

BCOM-3YR  7  BCOM-3YR  8