B.

Com Final Year (Assisgnment)

Paper I

Foundation Hindi

Paper II

Foundation English

Paper III

Income Tax

Paper IV

Indirect Tax

PaperV

Management Accounting

Papver VI

Auditing

Paper VII

Principle of Marketing

Paper VIII

International Marketing

Foundation Hindi
Paper I
Assignment A

Max.Marks- 50
Min. Marks-17
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

(b)
Q.2

(a)

(b)

Q.3

(a)

(b)
Q.4

(a)

(b)

Q.5

(a)

(b)
Q.6

(a)

(b)

JeeKeeHejke Mewueer kees GoenjCe meefnle mHe< keerefpees~

efJeefOe leLee efve<esOe Hejke JeekeeeW kee Heeesie efkeme Hekeej efkeee peelee nww~
HeefleJesove kees mHe< kejles ngS Ske vecetvee oerefpees~
efvecve ceW mes efkevneR oes mebjeveeDeeW kes mJeHe kees meesoenjCe mHe< keerefpees
(ii) mLeeve yeesOeke
(i) efJevecelee meteke
pevemebKee Je=ef leLee efJekeeme kes HejmHej mebyebOeeW keer efJeJesevee keerefpees~
efJekeemeelceke HegveefJe&eej leLee keueeCe kes HeMve mes DeeMee mHe< keerefpees~
HejMegjece keer Heleer#ee keefJelee kes YeeJeeLe& kees DeHeves MeyoeW ceW efueefKees Deesj Gmekeer Heemebefiekelee Hej HekeeMe
[eefuees~
`yengle ye[e meJeeue' Skeebkeer kes efkeme Hee$e ves DeeHekees meyemes DeefOeke HeYeeefJele efkeee nw? Gmekee eefj$e
efe$eCe keerefpees~
``Heeweesefiekeer meceepe kes efuees Jejoeve Yeer nw Deewj DeefYeMeeHe Yeer nw''~ Fme keLeve kee DeeMee mHe<
keerefpees~
%eeHeve efkemes kenles nQ? GoenjCe meefnle efueefKees~
DevegJeeo mes keee DeeMee nw? DevegJeeo kes GsMe Hej HekeeMe [eefuees~
DeeefLe&ke eespeveeDeeW keer DemeHeueleeDeeW kes keejCeeW Hej HekeeMe [eefuees~

Assignment B
Max.Marks- 50
Min. Marks-17
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

(b)
Q.2

(a)

(b)
Q.3

(a)

(b)
Q.4

(a)

(b)
Q.5

(a)

(b)
Q.6

(a)

(b)

Yeejle ceelee kes mJeHe kees keefJe ves efkeve MeyoeW ceW Heke efkeee nw?
meceepe Meem$eere DeLeeX ceW memke=efle kes DeLe& kees mHe< keerefpees~
efJeJejCeelceke Deewj efJeJeseveelceke Mewueer ceW Devlej yeleeles ngS efJeMes<eleeSb efueefKees~
GHeYeesie SJeb Heot<eCe ceW efJekeefmele osMeeW keer Yetefcekee Hej Ske ueIeg efveyevOe efueefKees~
veiejeW kes Heefle ueesieeW ceW Deeke<e&Ce kes keejCeeW keer efJeJesevee keerefpees~
keeee&uee DeeosMe mes keee DeefYeHeee nw? GoenjCe meefnle efueefKees~
Heee&JejCe Heot<eCe mes DeeHe keee mecePeles nQ? Fmekes HecegKe m$eesle yeleeFes~
iejeryeer kes cegKe keejCe efJeMJe SJeb Yeejle kes HeefjHes#e ceW yeleeFes~
GodIeeve meceejesn kes efveceb$eCe He$e kee Ske vecetvee Hemlegle keerefpees~
Ske Des DevegJeeoke keer efJeMes<eleeeW efueefKees~
HeefjHe$e kee DeeMee mHe< kejles ngS Fmekee HeeHe leweej keerefpees~
``DeeefLe&ke Meefkele ceevelee HeeHle kejves kes efuees keg keercele egkeeveer He[leer nw~'' Fme keLeve kees mHe<
keerefpees~

Foundation English
Paper II
Assignment A
Max.Marks- 50
Min. Marks-17
Select any one group of assignment. All questions are compulsory.
Q.1

(a)
(b)

What is development? What are the main hurdles to economic, development

in these third world countries.
What are the causes of low degree of urbanization in India as compared to
other advanced countries of the world.

Q.2

(a)
(b)

What are the factors related to population explosion in India?

What is the role of female education in the economic development of a
country.

Q.3

(a)
(b)

Write an essay on Panchayati Raj and 73th and 74th constitutional

amendments.
How has communication education revolutionized the world?

Q.4

(a)
(b)

Why was Vikramaditya known as the greatest judge of India?

What according to Lucas are the two qualities of a bore?

Q.5

(a)

Give antonyms
(i) Guilty
(ii) Precious
Wild

Q.6

(a)

(iii) Timid

Write short note:

(i) Problem of Housing in India.
(ii) Disarmment and India.

(iv) Sorrow

(v) Ancient

(vi)

Assignment B
Max.Marks- 50
Min. Marks-17
Select any one group of assignment. All questions are compulsory.
Q.1

(a)
(b)

What are the causes of poverty in the third world countries?

What do you mean by technological civilization? What is its importance?

Q.2

(a)

What measured have been taken by the Government to fight the problem of
environmental pollution?
Discuss the main points of new econimic policy of India.

(b)
Q.3

(a)

Write short notes on the following:

(i) Problem of Housing in India.
(ii) Management of Change.

Q.4

(a)

Write an essay on
Advantages of computer

Q.5

(a)

How does Vivekanand prove that spiritual ideas are not dying out, rather they
have just begun to grow?
What do you understand by quality of life? Explain.

(b)
Q.6

(a)
(b)

What is feminism? How is it meaningful in the Indian context?

Why could the shephered boy set on the judgement seat of vikramaditya and
not the king?

Income Tax
Paper III
Assignment A
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

(b)

Explain the followings Terms:

(i) Agricultural Income
ke=ef<e Deee
(ii) Previous Year
ieleJe<e&
(iii) Assesses
kejoelee
(iv) Income
Deee
Distinguish Between recognized provident fund & unrecognized provident
fund:

HeceeefCele HeesefJe[sC HeC[ leLee DeHeceeefCele HeesefJe[sC HeC[ ceW Deblej yeleueeFS~
Q.2

Q.3

(a)

What do you mean by tax planning? Why is it necessary?

(b)

Describe the problem of tax plainning.

(a)

In what circumstances do the provisions of section 269SS apply.

Oeeje 269 SS kes HeeJeOeeve efkeve oMeeDeeW ceW ueeiet nesles nQ~
Describe briefly the procedure of an appeal to the commissioner.

(b)

Q.4

kej efveeespeve efkemes kenles nQ~ Gmekeer DeeJeMekelee keeeW nw~

kej efveeespeve keer mecemeeDeeW kee JeCe&ve keerefpees~

keefceMevej (DeHeerue) kes eneb DeHeerue keer keeee|JeefOe kee meb#esHe ceW JeCe&ve keerefpees~

What is meant by the expression 'Best Judgment Assessment"? under what

circumstances can resources be had to his this method of assessment?

meJeexllece efveCe&e kej efveOee&jCe mes keee DeLe& nw~ kej efveOee&jCe keer Fme Heefle kees efkeve HeefjefmLeefleeeW ceW
DeHeveeee peelee nw~
Q.5

(a)

Describe the organisation of the Income Tax department.

Deeekej efJeYeeie kes mebie"ve keer JeeKee keerefpees~

(b)

Write the payment on which tax is deducted at source.

Jes Yegieleeve keewve mes nQ efpevemes Godiece mLeeve Hej kej keee peelee nw~
Q.6

(a)

How the total income of a firm is computed? Explain.

Hece& keer kegue Deee keer ieCevee kewmes keer peeleer nw~ mecePeeFes~
(b)

Explain the Provision regarding set-off and losses write computing the total
income.

kegue Deee keer ieCevee ceW neefveeeW keer Hetefle& mebyebOeer HeeJeOeeveeW kees mecePeeFes~

Assignment B
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

Q.2

(a)

Discuss the evoluation of income tax law in India.

(b)

Explain any ten item which are not included in total income.

(a)

Discuss the fully tax free allownances

Yeejle ceW Deeekej efJeOeeve kes efJekeeme kee JeCe&ve keerefpees~

Ssmeer ome Deee keer ceoeW kees mecePeeDees pees kegue Deee ceW veneR pees[er peeeWieer~
HetCe&leee kej cegkele ceoeW keer efJeJesevee keerefpees~

Q.3

(b)

What are the provisions of the income tax regarding, the following:

(a)

Dr. Om Prakash is owner of a big house and employed in Govt. Degree

College. Bhopal on a monthly salary of Rs.12000 P.M. muncipal valuation of
his house is Rs.20000. He has let out 1/3 portion of the house on a monthly
rent of Rs.1400 and occupies remaining 2/3 portion for his own residence he
paid Rs.1200 municipal taxes in resepect of the whole house. He paid 1500
on Insurance of the house. The house is constructed an leased land. He paid
600 as its rent. He had constructed the house with the borrowed money of
Rs.200000 which was borrowed before April, 1 -1999@8% p.a. interest.
Compute his total income for the assement year 2005-06.
[e@. Deesce HekeeMe Ske ye[s cekeeve kes mJeeceer nQ Deewj Meemekeere ceneefJeeeuee YeesHeeue ceW 12000.
Heefleceen Jesleve Hej keee&jle nw~ Gvekes cekeeve kee veiej Heeefefuekee cetueebkeve 20000. GvneWves DeHeves
cekeeve kee 1/3 Yeeie 1400. Heefleceen efkejeS Hej G"e efoee leLee 2/3 Yeeie ceW Jen mJeeb jnles nQ~
mebHetCe& cekeeve Hej GvneWves 1200. kee veiejHeeefuekee kej egkeeee nw~ cekeeve kes yeercee Hej 1200.
efoee~ cekeeve Hes keer Yetefce Hej yevee nw~ efpemekee efkejeee 600. egkeeee nw~ GvneWves 200000. kee
$e+Ce ueskej cekeeve kee efvecee&Ce kejeee Lee~ pees GvneWves 8% HeefleJe<e& keer oj mes 1 DeHesue 1999 HetJe&

efvecvekes mebyebOe ceW Deee kej DeefOeefveece kes keee HeeJeOeeve nw:
(i) Gratuity ieseger (ii) Pension HeWMeve

efkeee Lee~
kej efveOee&jCe Je<e& 2005-06 kes efueS Gvekeer kegue Deee %eele kejes~
Q.4

(a)

What deductions are allowed to a businessmen in computing profit.

(b)

Write a note on "Advance payment of income tax"?

Ske JeeHeejer keer ueeYeeW keer ieCevee kejves ceW keee-keee keewefleeeb mJeerke=le nQ?
``Deeekej kee Deefiece Yegieleeve'' Hej efHHeCeer efueefKees~

Q.5

(a)

Describe the method of computing income under the head, income from
other sources.

`Deve meeOeveeW mes Deee' Meer<e&ke ceW Deee keer ieCevee kejves keer efJeefOe kee JeCe&ve keerefpees~

Q.6

(b)

What are the rules regarding exemption of capital gain.

(a)

State the provisions regarding set-off capital lossess.

(b)

Describe the different modes of recovery of tax.

HetCe&ueeYe keer cegefkele kes mebyebOe ceW keee efveece nQ?

Hetbpeer neefve keer Hetefle& kes mebyebOe ceW HeeJeOeeveeW keer eee& keerefpees~

kej Jemetueer kes efYevve-efYevve lejerkeeW kee JeCe&ve keerefpees~

Indirect Tax
Paper IV
Assignment A
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

Q.2

(a)

Describe the powers of authorities relating to central excise duty.

(b)

Write a short note on CETA.

CETA Hej mebef#eHle efHHeCeer efueefKees~

(a)

What a brief history of customs duty in India.

kesvoere GlHeeo Meguke mes mebyebefOele DeefOekeejeW SJeb MeefkeleeeW kee JeCe&ve keerefpees~

Yeejle ceW meercee Meguke kee Fefleneme meb#esHe ceW efueefKees~

Q.3

(b)

Which rights can be transferred by the commissioner to other authorities?

(a)

The gross turn over of a dealer of M.P. in Rs. 4,10,000.

1.
The following are included in the above sales:
a.
Sales of exempted goods
20,00,000
b.
Inter State Sales
40,00,000
c.
Goods purchased from other state 60,00,000
and sold in M.P.
d.
Export to New York
80,00,000
e.
State of taxable declared good in
35,00,000
the state
2.
Declared goods purchased from
30,00,000
the registered dealer of M.P.
3.
Other goods purchsed from the
1,40,000
registered dealers of M.P.
ceOeHeosMe kes Ske JeeHeejer kee mekeue DeeJele& 410,000. nw~

Deeegkele DeHeves efkeve-efkeve DeefOekeejeW kees Deve HeoeefOekeeefjeeW kees nmleebleefjle kej mekelee nw?

1.
a.
b.
c.
d.
e.
2.
3.

Q.4

(a)

GHejeskele efJekee ceW efvecve efJekee Meeefceue nwkej cegkele ceeue kee efJekee
Deve jepeeW kee efJekee
Deve jepeeW mes ceeue Kejero Hej ceOeHeosMe ceW
yesee
veteeke& kees efveee&le
jepe ceW kej eesie Ieesef<ele ceeue kee efJekee
ceOeHeosMe ceW Hebpeerke=le JeeHeeefjeeW mes Ieesef<ele
ceeue kee kee
ceOeHeosMe kes Hebpeerke=le JeeHeeefjeeW mes Deve
ceeue kee kee
JeeHeejer kes cetue HeefjJe|Oele kej kes Debleie&le kej

20,00,000
40,00,000
60,00,000
80,00,000
35,00,000
30,00,000
1,40,00,000

oeefelJe keer ieCevee keerefpees~

What are the circumstances in which the liability to tax on inter state sales
can be avoided?

efkeve HeefjefmLeefleeeW ceW Devleje&peere efyekeer Hej keesF& cegefkele ee t oer pee mekeleer nw?
(b)

Explain the provisions of customs act regarding revision.

meercee Meguke DeefOeefveece kes Debleie&le Hegvejer#eCe mes mecyebefOele HeeJeOeeve yeleeFes~
Q.5

(a)

Write demerits of licensing.

(b)

Who can be appointed as a member of appellate tribunal under the custom

Act.

Deveg%eeHeve kes oes<e efueefKees~

meercee Meguke DeefOeefveece kes Debleie&le keewve DeHeerues ef^yetveue kee meome efveegkele efkeee pee mekelee nw?
Q.6

(a)

When and how can revision be done?

(b)

What are the objectives of levying VAT?

Hegvejer#eCe keye Deewj efkeme Hekeej nes mekelee nw?

Jes ueeiet kejves kes keee GsMe nQ?

Assignment B
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

Write the provisions Customs Duty.

(b)

For whom the registration is compulsory under the central Excise Act?

Q.2

(a)

Explain the following terms of the customs act:

Q.3

(a)

Explain the rights of custom officers.

(b)

"Sales tax is a necessary evil" examine this statement critiecally.

meercee Meguke kes HeeJeOeeve efueefKees~

kesvoere GlHeeo Meguke DeefOeefveece kes Debleie&le efkeme efkeme kees Hebpeereve kejevee DeefveJeee& nw?
meercee Meguke DeefOeefveece kes Devegmeej efvecve MeyoeW kees mecePeeFesa.
Import
Deeeele
b.
Export
efveee&le
c.
Goods
ceeue
d.
Imported goods
Deeeeeflele ceeue
meercee Meguke DeefOekeejeW kee JeCe&ve keerefpees~

`efJekee kej Ske DeeJeMeke yegjeF& nw~' Fme keLeve kee Deeueeseveelceke Hejer#eCe keerefpees~
Q.4

From the following information compute the taxable turnover of a dealer

under the CST Act:
1.
Gross amount received or receivable
8,00,000
by the dealer
2.
Sale of goods outside the state
50,000
3.
Sale of goods in course of export outside India
1,50,000
4.
Sale within the state
1,00,000
5.
Cost of freight & installation charged separately
5,000
but included in the turn over (in case of inter
state sale)
6.
Subsequent sale in the course of inter state
1,95,000
trade

efvecve meteveeDeeW kes DeeOeej Hej kesvoere efyekeer kej DeefOeefveece kes Debleie&le kej eesie DeeJele& keer ieCevee
keerefpees~
1.
8,00,000
efleceener keer kegue efyekeer (efyekeer kej kes Deefleefjkele)
2.
50,000
jepe kes yeenj efyekeer
3.
1,50,000
Yeejle mes efveee&le
4.
1,00,000
jepe ceW efyekeer
5.
5,000
Devleje&peere JeeHeej ceW Yee[e leLee mLeeHevee Jee pees
He=Leke mes Jemetue efkees iees nQ Hejvleg efyekeer ceW pees[ efoes iees nQ~
6.
1,95,000
Devleje&peere JeeHeej ceW HegveefJe&kee
Q.5

(a)

Write notes on:-

efvecve Hej efHHeefCeeeb efueefKees~:-

(a)

Limit of turnover for levy of tax.

kej ueieeves kes efuees DeeJele& keer meercee

Q.6

(b)

Levy of purchase tax.

(a)

Discuss the main features of VAT system in M.P.

(b)

Write a short note on licensing and write its merits.

kee kej ueieevee

ceOeHeosMe ceW cetue HeefjJeefOe&le kej HeCeeueer keer efJeMes<eleeeW yeleeFes~

Deveg%eeHeve Hej Ske mebef#eHle efHHeCeer efueefKees SJeb Fmekes iegCe efueefKees~

Management Accounting
Paper V
Assignment A
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

Define Management Accounting. What is its role in decision making? Explain.

HeyebOekeere uesKeebkeve kees HeefjYeeef<ele keerefpees~ efveCe&eve ceW Fmekeer keee Yetefcekee nw? mecePeeFes~

Q.2

(b)

Explain six important profitability ratios.

6 cenlJeHetCe& ueeYe DevegHeeleeW keer JeeKee keerefpees~

(a)

The following are the summarised balance sheet of Ram Ltd. on 31st March
2002 and 2003.
jece efue. kes 31 ceee& 2002 leLee 2003 kees mebef#eHle efes efvecveefueefKele nQ-

Liabilities

Balance Sheet as on 31st March

2002
2003
Assets

2002

2003

Share Capital

12,00,000

14,00,000 Land and building 8,00,000

10,00,000

Debentures

4,00,000

6,00,000

Plant
and 6,00,000
Mach.(at Cost)

8,00,000

Profit & Loss A./C

2,50,000

5,00,000

Stock

6,00,000

7,70,000

Credetor

2,30,000

1,80,000

Debtors

1,38,000

1,22,000

6,000

Bank

40,000

100,000

Depreciation on land 40,000

and building

48,000

Preliminary
expenses

14,000

12,000

Depreciation
on 60,000
plant and machinery

70,000
21,92,000

28,04,000

Provision
baddebts

for 12,000

21,92,000

28,04,000

Additional information:
1.
During the year a part of machinery closting Rs.1,40,000 (accumulated
depreciation thereon Rs.4000) was sold for Rs.12,000.
2.
Dividend Rs.1,00,000 was paid during the year ascertain:
a. Fund flow statement b. Change in working capital for 2002-03

Deefleefjkele meteveeSb1.
Je<e& kes oewjeve Ske ceMeerve efpemekeer ueeiele 1,40,000. (mebefele cetue eme 4000.) keer
12,000. ceW yese oer ieF&~
2.
Je<e& kes oewjeve 1,00,000Hees ueeYeebMe egkeeee ieee~
%eele keerefpees
a. kees<e HeJeen efJeJejCe b. 2002-03 kes efuees keee&Meerue Hetbpeer ceW HeefjJele&ve~
Q.3

(a)

Explain in brief the various variances used in standard costing.

HeceeHe ueeiele efJeefOe ceW Heeesie efkees peeves Jeeues efJeefYevve efJeejCeeW kees meb#esHe ceW mecePeeFes~
(b)

Write a note on zero base budgeting.

Metve DeeOeej yepeve Hej Ske efHHeCeer efueefKees~

Q.4

(a)

What do you understand by marginal costing system? what are its uses for
the management?

meerceevle ueeiele efJeefOe Heefle mes DeeHe keee mecePeles nQ? HeyebOe kes efuees Fmekes keee GHeeesie nQ?

Q.5

(b)

What is cash flow statement? How is it prepared?

(a)

From the following information of a glass manufacturing company. Prepare

the master budget.

jeske[ HeJeen efJeJejCe keee nw? en efkeme Hekeej mes leweej efkeee peelee nw~
Ske iueeme GlHeeoke kecHeveer keer efvecveebefkele meteveeDeeW mes ceemj yepe leweej
Sales efJekee
Toughned glass He iueeme
Bent toughned glass yesv He iueeme
Direct Material cost Hele#e meeceieer ueeiele 60% of sales.
Direct wages Hele#e cepeotjer (25 Worker @ Rs.200 P.M.)
25 eefceke 20. Heefle ceen keer oj mes
Factory Over head - keejKeevee GHejerJee
Indirect Labour DeHel#e ece
Workers Manager Salary keejKeevee cewvespej kee Jesleve
Foreman Salary Heesjcesve kee Jesleve
Stores and spares mesme& Je mHeseme&
Depreciation on machine ceMeerve Hej eme
Light and power efyepeueer Je Meefkele
Repair etc.cejccele Deeefo

keerefpees-

Administration, selling and Distribution expenses

Rs.4,00,000
Rs.6,00,000

Rs.500 PM
Rs.400PM
Rs.12600
2% on sales
Rs.3,600
Rs.8,000
Rs.10,000
Rs.50,000

HeMeemeefveke efJekee leLee efJeJejCe Jee

Q.6

(a)

A manufactures concern which has adopted standard costing furnishes the

following information.

Ske GlHeeoke mebmLee peneb HeceeHe ueeiele efJeefOe GHeeesie keer peeleer nw, efvecveebefkele meteveeSb Hemlegle kejleer nQ
Standard: HeceeHe
Material for 70Kgs finished products
70 efkeiee. efveefce&le GlHeeove nsleg meeceieer
Price of Material

meeceieer kee cetue

Actual- JeemleefJeke
Out put GlHeeove
Cost of material meeceieer keer ueeiele
Material used- GHeeesie keer ieeer meeceieer
Calculate: ieCevee keerefpees
a.
Material usage variance

meeceieer GHeeesie efJeejCe

b.

Material Price Variances

meeceieer cetue efJeejCe

c.

Material cost variance

meeceieer ueeiele efJeejCe

100kg.
1 per Kg.

2,10,000
2,52,000
2,80,000

Assignment B
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

What are the tools and techniques used

Explan in details.

in management accountancy?

HeyebOekeere uesKeekece& ceW efkeve GHekejCeeW Je lekeveerkeeW kee Heeesie efkeee peelee nw? efJemleejHetJe&ke mecePeeFes~

Q.3

(b)

Differentiate between Horizontal and Vertical form of B/S

(a)

Calculate from the following balance sheet:-

efes kee uecye SJeb Goie He ceW Devlej mHe< keerefpees~

efvecveefueefKele efes mes ieCevee keerefpeesCurrent Ratio
Liquid Ratio
Cash Ratio
Absolute Liquid Ratio

eeuet DevegHeele
lejue DevegHeele
jeske[ DevegHeele
HetCe&leee lejue DevegHeele

Share Capital DebMeHetbpeer

1,30,000

Land and Building Yetefce Je YeJeve

90,000

8% Debentures 8% $e+CeHe$e

40,000

Plant Hueev

36,500

Creditor uesveoej

16,000

Bill Receivable HeeHe efyeue

12,500

Bill Payable oseefyeue

15,200

Debtors osveoej

28,000

O/S expenses Deolle Jee

12,800

Stock mkevOe

34,000

Bank O/d yeQke DeefOeefJeke<e&

14,000

Cash in hand jeske[ neLe ceW

11,000

Marketable securities efJeHeCeve eesie 16,000

HeefleYetefleeeb
2,28,000
Q.3

(a)

2,28,000

What is fund flow statement? How it prepared.

kees<e HeJeen efJeJejCe keee nw? en efkeme Hekeej leweej efkeee peelee nw?
(b)

Explain merits and demerits of standard costing.

HeceeHe ueeiele kes iegCe SJeb oes<e kees yeleeFes~

Q.4

(a)

The balance sheet of Deeraj ltd. as at March 31 2002 and 2003 and given
below:Oeerjpe efue. keer 31 ceee& 2002 leLee 2003 kes DeeefLe&ke efes DeieefueefKele nQ-

Particular

31-3-2003

31-3-2002

Cash Balance

1,95,000

1,35,000

Trade debtors

2,60,000

2,25,000

Inventory

3,60,000

4,20,000

Assets

Land

2,75,000

3,00,000

Plant & machinery

7,50,000

6,00,000

Accumulated Depriciation on plant

2,40,000

1,80,000

Total of Assets

16,00,000

15,00,000

Trade Creditors

1,20,000

75,000

Debentures

2,70,000

4,50,000

Equity share capital

7,20,000

6,00,000

Retained Earning

4,90,000

3,75,000

Total of Liabilities and Capitals

16,00,000

15,00,000

Liabilities and Capital

Dividend of Rs. 1,00,000 have been paid during the year.

Je<e& kes oewjeve 1,00,000 . kes ueeYeebMe kee Yegieleeve efkeee ieee~
You are required to prepare a cash flow statement of indirect method.

DeeHekees DeHele#e efJeefOe eje jeske[ HeJeen efJeJejCe leseej kejvee nw~
Q.5

A radio manufacturing company finds that while it costs him Rs.6.25 each to make a
components the same is available in the market at Rs.5.75 each, with an assurance
of continued supply. The breakdown of cost is:
Ske jsef[ees GlHeeoke kecHeveer kees Ske Hegpex kes yeveeves keer ueeiele 6.25. Deeleer nw peyeefke en yeepeej ceW
5.75. Heefle Hegpex keer oj Hej GHeueyOe nw leLee efvejvlej DeeHetefle& kee DeeMJeemeve nw~ ueeiele kee efJeYeepeve Fme Hekeej

nwmaterials
Labour
other variable
Depreciation and other fixed cost
Total

Q.6

2.75 each
1.75 each
0.50 each
1.25 each
6.25 each

a)

Should he make or buy?

b)

What would be his decision if the supplier offered the component at Rs.4.85
each.
Gmekee efveCe&e keee nesiee eefo Hetefle&kelee& 4.85. Heefle Hegpex kee HemleeJe kejlee nw?

(a)

Describe step by step the process of preparing production budget.

keee Gmes yeveevee eeefnS ee kee kejvee eeefnS?

GlHeeoke yepe yeveeves keer efJeefOe kee JeCe&ve keerefpees~

(b)

What consideration should be kept in mind while making decision regarding.

'Make or Buy' decision of a product?

efkemeer GlHeeo kees `yeveeDees DeLeJee Kejeroes' kes mebyebOe ceW efveCe&e uesles mecee efkeve-efkeve yeeleeW kees Oeeve ceW
jKee peevee eeefnS~

Auditing
Paper VI
Assignment A
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

Q.2

(a)

How are the auditors appointed in a public limited company?

(b)

How would you audit the debentures issued by a limited company?

(a)

How would you audit a co-operative society?

Ske Heefyueke efueefces[ kecHeveer kes Debkes#ekeeW keer efveegefkele efkeme Hekeej keer peeleer nw?
Ske kecHeveer eje efveiee|cele $e+CeHe$eeW kee Debkes#eCe efkeme Hekeej efkeee peeesiee~
Ske menkeejer meefceefle kee Debkes#eCe efkeme Hekeej efkeee peeesiee?

Q.3

(b)

Distinguish between audit and investigation.

(a)

Explain the special features of the audit of the public enterprises.

(b)

Are capital profits available for dividend? Explain.

Q.4

Q.5

Q.6

DevegmebOeeve Je Debkes#eCe ceW Yeso keerefpees~

meeJe&peefveke GHekeceeW kes Debkes#eCe kes efJeMes<e ue#eCeeW keer JeeKee keerefpees~

keee Hetbpeeriele ueeYe kee Heeesie ueeYeebMe kes efuees efkeee pee mekelee nw? mecePeeFes~
What is misconduct according to the chartered accountant act 1949? Name
at least 8 instance of misconduct defined in the said act.
ee&[& SkeeGCsvdme DeefOeefveece 1949 kes Devegmeej ogjeejCe keee nw? Fme DeefOeefveece ceW HeefjYeeef<ele
ogjeejCe kes kece mes kece 8 GoenjCe oerefpees~

(a)

Describe the functions of internal audit.

(b)

Write note on routine checking and vouching.

Deevleefjke Debkes#eCe kes keeeeX kee JeCe&ve keerefpees~

vewleke peebe leLee HeceeCeve Hej mebef#eHle efHHeCeer efueefKees~

Discuss the methods of depreciations.

eme keer efJeefOeeeW keer efJeJesevee keerefpees~

Assignment B
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

Write an essay on the special audit of a company.

ceC[ue kes efJeMes<e Debkes#eCe Hej Ske efveyebOe efueefKees~

(b)

What is statutory report? How would you audit the same?

JewOeeefveke efjHees& keee nw? Gmekee Debkes#eCe efkeme Hekeej kejWies?

Q.2

(a)

How will you audit the folowing:

a) Payment of interest out of capital.
b) Payment of dividend out of profits

DeeHe efvecveefueefKele kee Debkes#eCe efkeme Hekeej kejWies

De) Hetbpeer ceW mes yeepe kee Yegieleeve
ye) ueeYeeW ceW mes ueeYeebMe kee Yegieleeve
Q.3

Q.4

Q.5

Q.6

(a)

Distinguish between a clean and qualified, Audit report.

(b)

Describe the functions of internal audit.

(a)

How would you audit a co-operative consumer store?

(b)

How will you conduct the audit of a club?

(a)

Clearly explain the purpose for which investigation is conducted.

(b)

Write a short note on capital reserve.

(a)

Discuss the important rules of professional conduct for charterd accountants

the branch of which requires eventual reference to the high court.

Debkes#eCe kes mebyebOe ceW Ske mJe Deewj ceeee|ole efjHees& ceW Yeso keerefpees~
Deevleefjke Debkes#eCe kes keeeeX kee JeCe&ve keerefpees~

Ske menkeejer GHeYeeskelee YeC[ej kee Debkes#eCe DeeHe efkeme Hekeej kejWies?
Ske keueye kee Debkes#eCe efkeme Hekeej efkeee peeesiee~
DevegmebOeeve kes GsMeeW kees mHe<le mecePeeFes~
Hetbpeer mebee Hej mebef#eHle efHHeCeer efueefKees~

ee&[& SkeeGCsCdme kes efuees JeeJemeeefeke DeeejCe kes cenlJeHetCe& efveeceeW keer efJeJesevee keerefpees efpevekee
ve ceevevee Ge veeeeuee kees efveCe&e kes efuees Yespee peelee nw~

Principle of Marketing
Paper VII
Assignment A
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

"Marketing should aim at meeting a given customer need rather than selling a
given product." Comment.

``efJeHeCeve kee ue#e Ske efveOee&efjle ieenke DeeJeMekelee keer Hetefle& nesvee eeefnS, ve efke Ske efveOee&efjle
GlHeeo kee efJekee'' Fme keLeve keer JeeKee keerefpees~
(b)

Define marketing & describe its main function.

efJeHeCeve kees HeefjYeeef<ele keerefpees leLee Fmekes keeeeX kee JeCe&ve keerefpees~
Q.2

(a)

Write short note on

a) Customer orientation
b) Customer satisfaction and consumer welfare
c) Integrated Marketing

De) ieenke DeefYecegKeer ef<keesCe

ye) ieenke meblegef< Deewj GHeYeeskelee keueeCe
me) Skeerke=le efJe%eeHeve
Q.3

(a)

What do you understand by consumer behaviour? Explain its importance in

marketing.

GHeYeeskelee JeJenej mes DeeHe keee mecePeles nQ? efJeHeCeve ceW Fmekes cenlJe keer efJeJesevee keerefpees~
(b)

Explain the term market segmentation. What criteria are used for segmenting
a market?

yeepeej efJeYeefkelekejCe kee DeLe& mecePeeFes~ yeepeej efJeYeefkelekejCe kes efuees efkeve-efkeve DeeOeejeW kee Heeesie
efkeee peelee nw?
Q.4

(a)

Discuss in detail the strategy of new product development.

(b)

Write an essay on branding and packaging activities in indian contest.

veJeerve GlHeeo efJekeeme keer Jetn jevee keer efJemle=le efJeJesevee keerefpees~

Yeejleere meboYe& ceW yeeC[ SJeb Hewkesefpebie efkeeeDeeW Hej Ske efveyebOe efueefKees~
Q.5

Q.6

(a)

Emunerate the factors which affecting pricing decisions.

(b)

Distinguish between a retailer and wholesaler.

(a)

Explain the selling process in detail.

(b)

Discuss the principles of effective advertising.

Gve lelJeeW kee JeCe&ve keerefpees pees cetue efveCe&e kees HeYeeefJele kejles nQ~
Ske Hegkej leLee Leeske JeeHeejer ceW Deblej yeleeFes~
efJekee HeefJeefOe kees meefJemleej mecePeeFes~

HeYeeJeMeeueer efJe%eeHeve kes efJeebleeW keer JeeKee keerefpees~

Assignment B
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

Define marketing and explain the nature of marketing.

efJeHeCHeve kees HeefjYeeef<ele keerefpees SJeb efJeHeCeve keer Heke=efle kees mecePeeFes~
(b)

Write an essay on marketing environment.

efJeHeCeve JeeleeJejCe Hej Ske uesKe efueefKees~

Q.2

(a)

Discuss the advantages of product planning.

(b)

Discuss the main features of brand decisions.

GlHeeo efveeespeve mes nesves Jeeues ueeYeeW keer efJeJesevee keerefpees~

yeeC[ efveCe&e kes cegKe ue#eCeeW keer efJeJesevee keerefpees~

Q.3

(a)

"Product life people have life cycle." Discuss the validity of the statement by
giving examples.

``GlHeeoeW kee ceveg<e keer Yeebefle ner peerJeve eke neslee nw~'' GHeegkele GoenjCeeW meefnle keLeve keer JewOelee kee
efJeJeseve keerefpees~
Q.4

Q.5

Q.6

(a)

Write an essay on the role of middle men in marketing.

(b)

"Whole saler is an unnecessary chain between the producer and consumer".

(a)

Define promotion. Explain its main objects.

(b)

Define personal selling and explain its characteristics.

(a)

Write short note on the following:

efJeJejCe ceW ceOemLeeW keer Yetefcekee Hej Ske efveyevOe efueefKees~

``Leeske JeeHeejer GlHeeoke SJeb GHeYeeskelee kes ceOe DeveeJeMeke nw~'' efJeJesevee keerefpees~
mebJe&ve kees HeefjYeeef<ele keerefpees~ Fmekes HecegKe GsMeeW kees mHe< keerefpees~
Jeweefkeleke efJekee kees HeefjYeeef<ele keerefpees Deewj Fmekeer efJeMes<eleeDeeW kee JeCe&ve keerefpees~
efvecve Hej mebef#eHle efHHeCeer efueefKees~

Organisational responsibility of physical distribution.

Yeewefleke efJeJejCe kee mebie"veelceke GllejoeefelJe

Scope of physical distribution system.

Yeewefleke efJeJejCe HeCeeueer kee #es$e

International Marketing
Paper VIII
Assignment A
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

Explain the advantages of international marketing.

Devleje&<^ere efJeHeCeve kes ueeYe yeleeFes~

(b)

Describe the possibility of internationalisation of Indian Marketing.

Yeejleere efJeHeCeve kes Devleje&<^erekejCe keer mecYeeJevee yeleeFes~

Q.2

(a)

How does international marketing effected by internal environment? Explain.

(b)

How does foreign market are selected? Explain.

Devleje&<^ere efJeHeCeve kees Deevleefjke Heee&JejCe efkeme Hekeej HeYeeefJele kejlee nw? mecePeeFes~
efJeosMeer yeepeejeW kee eeve kewmes efkeee peelee nw? mecePeeFes~

Q.3

(a)

Explain the Indian position and prospects in international marketing.

Devleje&<^ere efJeHeCeve ceW Yeejle keer efmLeefle Deewj mebYeeJeveeSb mecePeeFes~

(b)

State the ingredients of product development.

GlHeeo efJekeeme kes lelJe yeleeFes~

Q.4

(a)

Explain the significance of product designing.

GlHeeo ef[peeFefvebie kee cenlJe yeleeFes~

(b)

Explain the qualities of a good brand.

Ske Des yeeC[ keer efJeMes<eleeeW mecePeeFes~

Q.5

(a)

Distinguish between import & export.

(b)

Explain the main source of long term finance in export.

Deeeele SJeb efveee&le ceW Devlej mHe< keerefpees~

efveee&le JeeHeej ceW oerIe&keeueerve efJelle kes HecegKe m$eesle yeleeFes~

Q.6

(a)

Explain the difference between bill of loding and shipping bill.

(b)

Explain the difference between price list and catalogue.

penepeer efyeuer leLee penepeer efyeue ceW Deblej efueefKees~

meteer He$e SJeb cetue meteer ceW Deblej yeleeFes~

Assignment B
Max.Marks- 30
Min. Marks-12
Select any one group of assignment. All questions are compulsory.
Q.1

(a)

Explain characteristics of Domestic Marketing.

Iejsuet efJeHeCeve keer efJeMes<eleeSb yeleeFes~

(b)

Describe the steps taken in the development of new product.

vees GlHeeoeW kes efJekeeme ceW G"ees peeves Jeeues keoceeW kee JeCe&ve keerefpees~
Q.2

(a)

Explain the methods of quality control and pre-shipment inspection.

(b)

Explain the value added costing method with illustration.

iegCeJellee efveeb$eCe leLee penepe ueoeve efvejer#eCe keer Heefleeeb mecePeeFes~

cetue Jeef&le ueeiele efJeefOe kees GoenjCe meefnle mecePeeFes~

Q.3

(a)

Explain the functions of communication in product promotion.

GlHeeo HeJele&ve ceW mebeej kes keeeeX kee JeCe&ve keerefpees~

(b)

"Money spent on advertising is an investment, not a waste", Examine this

statement.

``efJe%eeHeve Hej efkeee ieee Jee efJeefveeesie nw ve efke DeHeJee'' Fme keLeve kee Hejer#eCe keerefpees~
Q.4

Q.5

(a)

Draw up a specimen copy of appointment letter of an agent.

(b)

Explain the difference between trade and commercial policy?

(a)

What organisation have been setup by the government of India to promote

export?

efJeosMeer efJekee DeefYekelee& kes efveegefkele He$e kee vecetvee oerefpees~

JeeHeeefjke SJeb JeeefCeefpeke veerefle ceW Devlej mHe< keerefpees~

efveee&le mebJeOe&ve kes efuees Yeejle mejkeej ves efkeve mebie"veeW kees mLeeefHele efkeee?

Q.6

(b)

Which method of export trade is more useful?.

(a)

Explain the factors affecting choice of distribution channel relating to product.

efveee&le JeeHeej nsleg keewve meer JeeHeeefjke efJeefOe GHeegkele nesieer?

efJelejCe Jeeefnkee kes eeve kees HeYeeefJele kejves Jeeues GlHeeoke mebyebOeer Ieke yeleeFes~
(b)

Determine the need of pricing.

keercele efveOee&jCe keer DeeJeMekelee yeleeFes~