b.com. fourth semester examination (year 2016) cost ... · fourth semester examination (year 2016)...

1

B.Com. Fourth Semester Examination (Year 2016)

Cost Accounting Subject Code: BCOM-401

Paper Code: TMT-227

Time : 10 Minutes

M.Marks : 10

Section A

(Objective Type Questions)

Attempt all questions. Each question carries 1 mark. Use the symbol () in the box for marking the

correct answer.

Q. No. 1. Choose the correct answer-

1. Which of these is not an objective of Cost Accounting?

(a) Ascertainment of Cost,

(b) Determination of Selling Price

(c) Cost Control and Cost Reduction

(d) Assisting Shareholders in decision making.

2. Stores Ledger is a -

(a) Quantitative as well as value wise records of material received, issued and

balance;

(b) Quantitative record of material received, issued and balances

(c) Value wise records of material received issued and balances

(d) A record of labour attendance

3. Elements of cost of a product are-

(a) Material only

(b) Labour only

(c) Expenses only

(d) Material, Labour and expenses

Roll No.

Enrollment No. Enrollment No.

Invigilator’s Signature

2

4. Fixed cost is a cost-

(a) Which changes in total in proportion to changes in output

(b) Which is partly fixed and partly variable in relation to output

(c) Which do not change in total during a given period despite of changes in

output

(d) Which remains same for each unit of output.

5. Total cost of a product Rs. 10,000 Profit is @ 25% on Selling Price. Profit is-

(a) Rs. 2,500 (b) Rs. 3,000

(c) Rs. 3,333 (d) Rs. 2,000

6. Bin card is a-

(a) Quantitative as well as value wise records of material received, issued

and balance

(b) Quantitative record of material received, issued and balance

(c) Value wise records of material received issued and balance

(d) A record of labour attendance

7. Economic Order Quantity is that quantity at which cost of holding and carrying

inventory is-

(a) Maximum and equal

(b) Minimum and equal

(c) It can be maximum or minimum depending upon case to case

(d) Minimum and unequal

8. Which one out of the following is not an inventory valuation method?

(a) FIFO

(b) LIFO

(c) Weighted Average Method

(d) EOQ

3

9. ABC analysis is an inventory control technique in which-

(a) Inventory levels are maintained

(b) Inventory is classified into A, B and C category with A being the highest

quantity, lowest value

(c) Inventory is classified into A, B and C category with A being the lowest

quantity, highest value

(d) Either B or C

10. In process costing if an abnormal loss arises, the process account is generally

(a) Debited with the scrap value of the abnormal loss units

(b) Debited with the full production cost of the abnormal loss units

(c) Credited with the scrap value of the abnormal loss units

(d) Credited with the full production cost of the abnormal loss units

------------------------------------

4


Cost Accounting Subject Code: BCOM-401

Paper Code: TMT-227

Time : 2 Hrs.50 Mts.

M.Marks : 60

Section B

(Short Answer Type Questions)

Attempt all questions. Each question carries 4 marks.

Q2. What do you mean Cost Accounting? How it is different from Financial Accounting.

OR

What are Direct Expenses? Explain with example.

Q3. What do you mean by Elements of Cost? Explain various elements of cost with example.

OR

A factory buys a component for production at Rs. 10 per unit. Annual requirement is

2000 units. Carrying cost is 10% p.a. of inventory and ordering cost is Rs. 40 per order.

The purchase manger proposes that as the ordering cost is very high it is profitable to

place single order for the entire annual requirement. He also says that if we order 2000

units at one time we can get 2% discount from the supplier.

Evaluate the proposal and make your recommendation.

Q4. Write short notes on: (A) Marginal costing, (B) BEP, (C) Angle of Incidence.

OR

What do you means by BEP? Explain a graphical representation of BEP with various

elements.

Q5. Write short notes on: (A) LIFO, (B) FIFO, (C) Base Stock Method.

OR

Write is Cost Audit? Explain the significance of cost audit.

Q6. What are Inventory Control Techniques? Explain ABC analysis with example.

OR

What do you mean by Halsey Premium Scheme? Write the merits of this scheme. On the basis

of following information calculate the amount of wages.

A labour is paid Rs. 2.50 per hour for the work to be completes in 8 hours. If he completes in

6 hours then what will he get as per Halsey method for 6 hours and 8 hours if premium is 50%.

Roll No.

5

Section C

(Long Answer Type Questions)


Q.7 The necessary particulars are as follows.

Year Sales (Rs.) Profit (Rs.)

2012 1,20,000 9,000

2013 1,40,000 13,000

Assuming that the cost structure and selling price remain the same in 2012 and 2013.Find

out:

1) P/V Ratio, BEP sales, and margin of safety.

2) Profit at a sales of Rs. 10,000.

3) Sales required to earn a profit of Rs. 20,000.

OR

A scooter company has presented the cost structure of a scooter as under:

Material = Rs. 4000

Labour = Rs. 1200

Variable exp = Rs. 2800

Fixed expenses = Rs. 1200

Total cost = 9200

Profit = 800

Selling prices = 10,000

No of scooter manufacture and sold was 500 Units. You are required to calculate-

1) P/V Ratio, BEP sales, and Margin of safety.

2) When selling price is reduced by Rs. 400 per scooter then P/V Ratio, BEP sales, and

margin of safety.

3) When selling price is reduced by 400 per scooter, how many scooters should be

manufactured and sold to maintain same level of profits.

Q.8 What is Reconciliation Statement? Why it is prepared? On the basis of following information

prepared a Memorandum Reconciliation Statement.

The profit and loss account of jai Engineering Company for the year ending 31st march 2013

shows a net profit of Rs. 50,000 while the profits as per cost records is Rs. 44,000. On scrutiny

of both the books, it was found:

1) Factory overheads are under recovered in cost accounts by Rs. 6000.

2) Office overheads were over recovered in cost account by Rs. 10,000.

3) Interest and dividend received Rs. 1500 were credited in financial accounts.

4) Interest on debentures Rs. 500 was paid was not recovered in cost accounts.

5) Transfer fees Rs. 1000 received on the transfer of shares were credited in financial

statements.

OR

What do you means by Inventory? Explain kinds of inventory with example of manufacturing

industry.

6

Q.9. A company of builders having a authorized capital of Rs.1,00,000 divided into 1,000

equity shares of Rs. 100 each, commenced operations on 1 Jan 2006 and during the year was

engaged in a contract. The contract price of which was Rs. 4,00,000. The trial balance

extracted from their books on 31st Dec 2006.

Particulars Amount (Dr.) Amount (Cr.)

Share capital (being 80% paid up) - 80,000

Creditors - 8,000

Land and building (at cost) 34,000 -

Cash at bank 9,000 -

Material 80,000 -

Plants 15,000 -

Wages 105,000 -

Expenses

Cash received (being 80% of work certified)

5,000 -

-

160,000

Total 248,000 248,000

Of the plant and machinery charged to the contract, plant costing Rs. 2,000 and material costing

Rs. 2,000 were destroyed by an accident. On 31st December 2006, plant which cost Rs. 4,000

was returned to store, value of material on site was Rs. 4000, cost of work done but not certified

was Rs. 2,000. Charged depreciation @ 10% on plant and carry to profit and loss account two-

third of profit.

Prepare Contract accounts, Work in progress accounts for the year and balance sheet on 31st

Dec 2006. And show your calculation of the amount to be credited to profit and loss account.

OR

What do you means by Weighted Average Method of valuation of inventory? From the

following particulars, prepare store ledger for the month of January 2013 showing

material issues prices on the Weighted Average Price Method.

Receipt of Materials Issues of Materials

Date Unit Rate per unit (Rs.) Date Units

1.1.2013 500 2 01.01.2013 400

10.01.2013 200 3 15.01.2013 100

18.01.2013 400 4 22.01.2013 200

28.01.2013 300 5 31.01.2013 300

On 29.01.2013 returned 10 units (issued on 15.01.2013). 2 units were loss revealed on Jan 28

during stock verification.

Q.10. M/s Aastha Construction Company took a contract on 1.1.2006 for the construction of

Cinema Hall. The contract price was Rs. 20,00,000. Following were the details on 31st

Dec. 2006.

Material purchased from the market = 3,50,000

Material issued from the stores = 3,80,000

Wages paid = 6,00,000

Plant issued to site = 1,00,000

Establishment Expenses = 90,000

Material transferred to other contract = 4,20,000

Material sold (cost Rs. 50,000) = 60,000

Material stolen = 40,000

Sales of waste material = 250

7

Contract completed on 31.12.2006. Prepare a contract account and charge depreciation @

15% p.a. on plant.

OR

Following details are related to process C which is the last process:

Particulars Units Amount (Rs.)

Transfer from Process B 4000 9000

Transfer from Process C to finished stock 3240 -

Direct Wages - 2000

Direct Materials - 3000

Factory overheads are 400% of direct materials. Normal wastage is 20% of Units entered.

Scrap value is Rs 5 per unit. You are required to prepare: (A) Process Account, (B)

Normal Wastage Account, (C) Abnormal Loss / Effectiveness account.

Q.11 Write short notes on: (A) Wastage, (B) Scrap, (C) Spoilage, (D) Defectives.

OR

A product obtained through three processes viz P, Q, and R. The details are as follows:

Particulars P Q R

Raw material introduced (Units) 2000 - -

Cost of raw material per Units Rs. 25 - -

Other direct Material 5000 3000 2000

Direct Wages 10000 12000 14000

Direct Expenses 1500 1600 1700

Normal Wastage (% of input) 8% 5% 2%

Indirect expenses of Rs. 12,000 shared in the ratio of 5:4:3. Prepare process account and

determine the cost per unit in each process.

------------------------------------

Material returned to store = 80,000

Plant sold on 1st July 2006 (Cost Rs. 50,000) = 30,000

8


Principles of Management Subject Code: BCOM-402

Paper Code: TMT-228 Time : 10 Minutes

M.Marks : 10

Section A



correct answer.


1. Management is basically concerned with:

a) Markets and Materials b) Machinery and tools

c) Manpower d) Work methods and knowledge

2. The process of management is ___________.

a) Stable and exact b) Run by rules

c) Tied with traditions d) Dynamic

3. The main pioneer of Human Relation thought is ___________.

a) Elton Mayo b) Frederick Taylor

c) Henry Fayol d) Peter Drucker

4. "A plan is a trap laid to capture the future".

a) Newman b) Hurley

c) Allen d) Terry

5. The essential element of a good decision is:-

a) Acceptable b) Self-centered

c) Fulfilment of feelings d) Profitable only for firms

6. Informal organisation has ____________ power:

a) Legitimate b) Structural


Roll No.

Enrollment No.

9

c) Personal d) Position

7. An Autocratic Leader:

a) Promotes more dependence b) Allows freedom of work

c) Develops 'individuality' d) Delegates more authority

8. X and Y theory has been propounded by:

a) Maslow b) Herzberg

c) William Ouchi d) MC Gregor

9. Control is a:

a) Financial Function b) Managerial Function

c) Marketing Function d) Production Function

10. Which of the following is the operative of Human Resource Management?

a) Acquisition of Human Resources

b) Integration and Maintenance

c) Compensation & Appraisal

d) All of these

--------------------------

10


Principles of Management Subject Code: BCOM-402

Paper Code: TMT-228

Time : 2 Hrs. 50 Mts.

M.Marks : 60

Section B (Short Answer Type Questions)


Q.No. 2. What are the functions of Management?

OR

"Social Responsibilities of Management is a two way process". Explain.

k

Q.No. 3. Explain in brief the process of decision making.

OR

Explain any three principles of organization.

Q.No. 4. What is Management by Exception?

OR

What do you understand by Planning?

Q.No. 5. Describe the process of motivation.

OR

What are the major functions of a Leader?

Q.No. 6. Discuss the scope of Direction.

OR

What are the objectives of Human Resource Management?

Section C (Long Answer Type Questions)


Roll No.

11

Q.No. 7. Discuss the principles of Management.

OR

What is 'Management by Objectives'? Discuss its importance.

Q.No. 8. What is meant by decision making? "What ever manager does, he does by decision

making". Comment.

OR

Explain the steps involved in the planning process.

Q.No. 9. Describe the factors of organization structure. Also discuss line organization structure.

OR

Explain in detail the various types of departmentation.

Q.No. 10. Discuss various leadership theories.

OR

Discuss the nature of control. Describe the steps in control process.

Q.No. 11. "Managing people is the heart and essence of being a manager". Explain this statement

and describe the characteristics of HRM.

OR

Discuss the functions and roles of a HR manager.

--------------------------------

12


Wealth Tax Subject Code: BCOM-403


M. Marks: 10

Section A

[k.M v


¼oLrqfu"B Á’u½


correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1 vad fu/kkZfjr gSA lgh mÙkj gsrq fn;s x;s ckDl esa () fpUg dk

iz;ksx djsaA

Q.No.1. Choose the correct answer-

lgh mÙkj pqfu,&

11. Wealth Tax is calculated on the-

/kudj yxrk gS&

a) Assets market value

lEifÙk;ksa ds cktkj ewY; ij

b) Assets original value

lEifÙk;ksa dh ewy ykxr ij

c) Assets taxable value

lEifÙk;ksa ds dj ;ksX; ewY; ij

d) Assets written down value

lEifÙk;ksa ds vifyf[kr ewY; ij

12. Wealth Tax is not imposed on-

/kudj ugha yxrk gS&

a) Association of persons b) Partnership firm

O;fDr;ksa ds leqnk; ij lk>snkjh QeZ ij

c) Holder of Impartial Estate d) All of these

vfoHkkT; lEink ds /kkjd ij mijksDr esa ls lHkh

3. Ornaments are valued on the basis of-

vkHkw"k.kksa dk ewY;kadu fd;k tkrk gS&

a) Date of Purchase

Ø; frfFk ds vk/kkj ij

b) Date of acquisition

izkfIr dh frfFk ds vk/kkj ij

c) Valuation date 31st March

ewY;kadu frfFk 31 ekpZ ds vk/kkj ij

d) Average price

vkSlr ewY; ds vk/kkj ij


Roll No.

Enrollment No.

13

4. Residential Plot shall be valued at-

vkoklh; Hkwfe dk ewY;kadu gksxk&

a) Purchase price

Ø; ewY;

b) Acquisition price

izkfIr ewY;

c) Valuation date price

ewY;kadu frfFk dk ewY;

d) Whichever is more from the above

mijksDr rhuksa esa ls tks T;knk gks

5. Services rendered to the Reserve Bank of India is-

fjtoZ cSad vkWQ bf.M;k dks nh x;h lsok,a gSa&

a) Taxable Service b) Exempted Service

dj;ksX; lsok djeqDr lsok

c) Partly exempted d) None of these

vkaf'kd djeqDr lsok mijksDr esa ls dksbZ ugha

6. Service Tax is levied-

lsokdj dk vkjksi.k&

a) In whole of India

lEiw.kZ Hkkjr esa gksrk gS

b) Not in Jammu & Kashmir

tEew ,oa d'ehj esa ugha gksrk gS

c) On Services exported

fu;kZfrr lsokvksa ij gksrk gS

d) On Services imported

vk;kfrr lsokvksa ij

7. VAT was imposed in full from MP-

e/;izns'k esa osV iw.kZ :Ik ls ykxw gqvk&

a) 1 April 1997 b) 1 April 2002

1 vizSy 1997 1 vizSy 2002

c) 1 April 2006 d) 1 April 2007

1 vizSy 2006 1 vizSy 2007

8. Registration is compulsory if sales is more than in case of an importer dealer-

vk;krd O;kikjh dh n'kk esa osV ds varxZr iath;u djkuk vfuok;Z gS] ;fn fcØh&

a) Rs. 2 Lakhs

2 yk[k :Ik;s ls vf/kd gks

b) Rs. 3 Lakhs


c) Rs. 4 Lakhs


d) Rs. 5 Lakhs


14

9. Not tax free goods-

djeqDr eky ugha gS&

a) Sugar b) Gur

'kDdj xqM+

c) Khandsari d) Mithai (Sweet)

[kk.Mlkjh feBkbZ

10. Following is excluded from gross sales-

Lkdy foØ; esa fuEu dks lfEefyr ugha fd;k tkrk gS&

a) Govt. Stamps b) Sales outside the state

ljdkjh LVkWEi jkT; ds ckgj foØ;

c) Interstate Sales d) Export from India

vUrjkZT;h; foØ; Hkkjr ls fu;kZr

&&&&&&&&&&&&&&&&


Wealth Tax Subject Code: BCOM-403

Paper Code: TMT-229 Time : 2 Hrs. 50 Mts.

M.Marks : 60

Section B

[k.M c (Short Answer Type Questions)

(y?kq mÙkjh; iz’u)


lHkh iz’uksa ds mÙkj nsaA lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSA

Q.No.2. Give the definition of the following under Wealth Tax Act-

(a) Assets (b) Net Wealth

/kudj vf/kfu;e ds vUrxZr fuEufyf[kr dh ifjHkk"kk,¡ nhft,&

¼v½ lEifÙk;k¡ ¼c½ 'kq) /ku

OR What do you mean by Deemed Assets?

Ekkuh x;h lEifÙk ls D;k vk'k; gS\

Q.No.3. Write short notes on:

(i) Jewellery of former rulers

(ii) Foreign assets brought into India

Roll No.

15

fVIIkf.k;k¡ fyf[k,&

(i) HkwriwoZ jktkvksa ds vkHkw"k.k

(ii) Hkkjr esa yk;h x;h fons'kh lEifÙk;k¡

OR

What is Best Judgement Assessment?

loksZÙke fu.kZ; dj fu/kkZj.k D;k gS\

Q.No.4. Mention any four characteristics of Service Tax.

Lksokdj dh dksbZ pkj fo'ks"krk,¡ crkb,A

OR What is the assessment procedure under Service Tax?

Lksokdj esa dj fu/kkZj.k dh izfØ;k le>kb,A

Q.No.5. What are the features of VAT?

osV dh fo'ks"krk,¡ D;k gSa\

OR

Write the names of ten commodities used in daily life, which are exempted from Sales

Tax and Purchase Tax.

nSfud thou ds mi;ksx dh ,slh nl oLrqvksa ds uke fyf[k,] ftuds Ø;&foØ; ij ewY;

of)Zr dj ugha yxrk gSA

Q.No.6. What do you mean by Input Tax Rebate?

vkxrdj NwV dk D;k vFkZ gS\

OR

What are the functions of value Added Tax Officer?

ewY; of)Zr dj vf/kdkjh ds dk;Z D;k gS\

Section C

[k.M l (Long Answer Type Questions)

(nh?kZ mÙkjh; iz’u)



Q.No.7. Give a brief history of Wealth Tax Act.

/kudj vf/kfu;e dk laf{kIr bfrgkl crkb,A

OR

Explain the provisions of the Indian Wealth Tax Act. in relation to assets belonging to

others but to be included in the Wealth of the assesses.

vU; yksxksa dh lEifÙk;ksa dks djnkrk dh 'kq) lEifÙk esa lfEefyr djus ds lEcU/k esa /kudj

vf/kfu;e ds izko/kkukas dks le>kb,A

Q.No.8. Discuss the provisions of valuation of the following assets under the Wealth Tax Act. -

(a) Valuation of Self Residential House

(b) Business Assets

/kudj vf/kfu;e ds vUrxZr fuEu lEifÙk;ksa ds ewY;kadu ds lEcU/k esa fu;e le>kb,&

¼v½ Lo;a ds vkoklh; edku dk ewY;kadu

¼c½ O;kikj dh lEifÙk;k¡

16

OR

Particulars of assets of an industrialist are as under-

(1) He has half share in the firm running an industrial undertaking the value of his

interest is Rs. 10,00,000 out of such amount Rs. 6,00,000 is interest in firm for

Wealth Tax purpose.

(2) He owns two cars valued Rs. 6,95,000

(3) Ornaments Rs. 15,60,000 (31st March 2013) these ornaments were received by him

in heritage.

(4) Application money Rs. 60,000 for shares in Indian companies.

(5) Cash in hand Rs. 2,45,000

(6) He has two minor sons; they have two houses properties worth Rs. 5 Lakhs each in

their names. These properties are gifted by their grandfather compute his net wealth.

,d m|ksxifr dh lEifÙk;ksa dk fooj.k fuEu izdkj gS&

1& ,d vkS|ksfxd miØe ds QeZ esa mldk vk/kk Hkkx gS rFkk mldk QeZ dh lEifÙk;ksa

esa fgLlk 10]00]000 :- gS] ftuesa ls 6]00]000 :- /kudj dh nf"V ls QeZ esa mldk fgr ekuk

x;k gSA

2& mldh nks dkj 6]95]000 :- ds ewY;kadu dh gSA

3& vkHkw"k.k 15]00]000 :- ¼31 ekpZ 2013½ ;s vkHkw"k.k mlus mÙkjkf/kdkj esa izkIr fd;s FksA

4& Hkkjrh; dEifu;ksa ds va'k Ø; djus gsrq vkosnu jkf'k 60]000 :-A

5& gLrLFk jksdM+ 2]45]000 :-

6& mlds nks vo;Ld iq= gSa] ftuds uke 5&5 yk[k :Ik;s ewY; ds nks edku lEifÙk;k¡

gSaA ;s lEifÙk;k¡ mUgsa mlds nknk us migkj esa nh gSaA

'kq) /ku dh x.kuk dhft,A

Q.No.9. Mention the background and objects of Service Tax.

Lksokdj dh i`"BHkwfe ,oa mís'; crkb,A

OR

What is the assessment procedure under service tax? Discuss the various types of

assessments.

Lksokdj esa dj fu/kkZj.k dh izfØ;k le>kb, ,oa dj fu/kkZj.k ds izdkj crkb,A

Q.No.10. Discuss the main provisions regarding to tax liability under M.P. VAT?

e-iz- osV vf/kfu;e ds vUrxZr osV dk Hkkj ,oa laxzg ds izeq[k izko/kku le>kb,A

OR

M/s Bhagwati General Traders furnished the following information-

Rs.

(1) Vegetable Ghee (Returned Rs. 6,200 within 4 months) 4,40,000

(2) Groundnut Oil 1,88,000

(3) Pure Ghee purchased from farmers 30,000

(4) Pesticides (2% cash discount) 2,12,000

(5) Cloth 6,54,000

Sale of cloth includes Readymade garments Rs 2,18,000.

17

Bed covers Rs. 20,000 and Woolen sweaters Rs. 15,800.

Pure Ghee is purchased from farmers, Groundnut oil is purchased from registered

dealers. Biscuits and vegetable ghee are purchased from out of Madhya Pradesh and

issued to "C" form to sellers.

Find out the Gross turnover and Taxable Turnover of the dealer under M.P. VAT.

esllZ Hkxorh tujy VsªMlZ us vius foØ; ds lEcU/k esa fuEu tkudkjh nh&

:-

(1) ouLifr ?kh ¼6]200 :- dk eky okil 4 ekg esa½ 4,40,000

(2) Ekw¡xQyh dk rsy 1,88,000

(3) 'kq) ?kh fdlkukas ls Ø; 30,000

(4) d`f"k nokb;k¡ ¼2% udn cV~Vk fn;k½ 2,12,000

(5) diM+k 6,54,000

diM+s ds foØ; esa 2]18]000 :- ds jsfMesM oL= 20]000 :- ds csM dolZ ,oa 15]800 :- ds

Åuh LosVj 'kkfey gSaA 'kq) ?kh fdlkuksa ls [kjhnk x;k gSA ewaxQyh dk rsy e/;izns'k ds

iathd`r O;kikfj;ksa ls [kjhnk x;k gSA fcLdqV ,oa ouLifr ?kh e/;izns'k ds ckgj ls [kjhns

x;s gSaA foØsrkvksa dks "C" QkeZ fn;s x;s gSaA

e-iz- osV ds varxZr O;kikjh dk bl o"kZ dk ldy foØ; ,oa dj ;ksX; foØ; Kkr dhft,A

Q.No.11. Jai Shree Electronics is a registered dealer under M.P. VAT. The goods sold by the

dealer is taxable @ 13%. The firm purchases goods from Registered and unregistered

dealers of M.P. and also imports goods from other states. Purchase figures relating to

first quarter (1st April 2012 to 30 June 2012) are as under-

Rs.

(1) Goods sold during the period 16 lacs.

(2) Goods purchased from registered dealers during the period 10 lacs.

(3) VAT charged by the registered dealers 1,25,000

(4) Goods purchased from unregistered dealers 3 lacs.

(5) Goods imported from other states 4 lacs.

(6) Central Sales Tax charged by the dealers of other states 16,000

(7) Closing Stock 5 lacs.

Calculate input tax rebate and net tax liability under M.P. VAT.

Tk;Jh bysDVªkWfuDl e/;izns'k osV ds vUrxZr iathdr O;kikjh gSA buds }kjk tks eky cspk

tkrk gS] ml ij 13% dh nj ls osV yxrk gS A ;g QeZ e/;izns'k ds iathdr&viathdr

18

nksuksa izdkj ds O;kikfj;ksa ls eky Ø; djrh gS rFkk vU; izkarksa ls Hkh eky vk;kr fd;k tkrk

gSA 1 vizSy 2012 ls 30 twu] 2012 dh frekgh ds laca/k esa QeZ ds Ø; dk fooj.k fuEu izdkj

gS&

:-

(1) vof/k eas cspk x;k dj ;ksX; eky 16 yk[k

(2) vof/k esa e-iz- ds iathdr O;kikfj;ksa ls Ø; eky 10 yk[k

(3) iathd`r O;kikfj;ksa us osV olwy fd;k 1]25]000

(4) viathdr O;kikfj;ksa ls Ø; 3 yk[k

(5) vU; jkT;ksa ls vk;kfrr eky 4 yk[k

(6) vU; jkT;ksa ds O;kikfj;ksa us olwyk dsUnzh; foØ;dj 16]000

(7) vafre LVkWd 5 yk[k

e-iz- osV ds vUrxZr vkxr dj NwV Kkr dhft,A ,oa 'kq) dj nkf;Ro crkb,A

OR

What are the provisions of the M.P. VAT Act. with regard to Appeal and Revision.

Discuss.

Ek-iz- ewY; of)Zr dj vf/kfu;e esa vihy ,oa iqufoZpkj ds lEcU/k esa D;k izko/kku gSA le>kb,A

--------------------------------

19


Banking Law & Practice in India Subject Code: BCOM-404


M.Marks : 10

Section A



correct answer.


13. The banking regulation Act, 1949 was originally called-

b) Banking Companies Act, 1949

c) Banking Act, 1949

c) Banking Companies Act, 1946

d) Banking Regulation Section, 1949

2. Which Section of the Banking Regulation Act, 1949, defines a secured loan or advance-

a) 5 (n) b) 5 (a)

c) 4 (n) d) 4 (a)

3. Dishonour of cheque by a banker without any justifiable reason is called-

a) Valid dishonour of cheques

b) Wrongful dishonour of cheques

c) Negligence dishonour of cheques

d) Unfindful dishonour of cheques

4. Usually incidental charges are levied on which type of account holders?

a) Current Account b) Fixed deposit Account

b) Saving Account d) Recurring deposit Account


Roll No.

Enrollment No.

20

5. Which banks accept deposits from the public and lend them mainly to commerce

for short periods?

a) Industrial Bank b) Commercial Bank

c) Central Bank d) Agricultural Bank

6. Who controls credit in India?

a) Government of India b) Reserve Bank of India

c) Indian Bank d) State Bank of India

7. The rate of interest charged for the loan by the banker compared to overdraft and

cash credit is generally.

a) High b) Low

c) Same d) Based on the amount

8. Full form of NEFT is-

a) National Electronic fund Transfer

b) Neutral Electronic fund Transfer

c) Nominal Electronic fund Transfer

d) Natural Electronic fund Transfer

9. In which system computers are based on the centralized processing concept?

a) Stand alone computer

b) Frame computer system

c) Processing computer system

d) Multi-user computer system

10. In which date and year, RBI was established?

a) October 1, 1935 b) May 1, 1935

c) December 1, 1935 d) April 1, 1935

------------------------------

21


Banking Law & Practice in India Subject Code: BCOM-404

Paper Code: TMT-230 Time : 2 Hrs. 50 Mts.

M.Marks : 60

Section B (Short Answer Type Questions)


Q.No.2. Define bank and state its meaning.

OR

What are the managerial functions in bank?

Q.No.3. What are the main objectives of SEBI?

OR

Analyse the beneficial effects of nationalization of bank.

Q.No.4. Explain the difference between Current, Savings and Fixed deposit accounts.

OR

What precautions should a banker take in making payment on a cheque?

Q.No.5. Enumerate the provisions in the Banking Regulation Act, 1949 regarding the licensing

of Banking Companies.

OR

State the salient features of the Banking Regulation Act, 1949.

Q.No.6. What are the various ways of obtaining credit card information?

OR

Explain the need and importance of statement of Advances.

Section C (Long Answer Type Questions)

Roll No.

22


Q.No.7. Explain Functions of Commercial banks in India.

OR

Explain the process of selection and training in bank.

Q.No.8. Discuss the functions of the Reserve Bank of India and its role in the Development and

Control of banks.

OR

Describe the main functions and powers of Security Exchange Board of India (SEBI).

Q.No.9. What is meant by 'crossing' a cheque? Explain the kinds of crossing with examples.

OR

Discuss the legal position of a banker regarding fixed deposits.

Q.No.10. Describe the main powers of the Reserve Bank of India under the Banking Regulation

Act, 1949.

OR

Explain the major banking reforms in India.

Q.No.11. Explain the functions of IFCI and its contribution in the economic development of

India.

OR

How is Export Credit Guarantee Corporation of India (ECGC) helpful in making the

back bone of Indian economy strong?

-----------------------------

23


Insurance Finance & Legislation Subject Code: BCOM-405


M.Marks : 10

Section A

[k.M v


¼oLrqfu"B Á’u½


correct answer.


iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

14. The kinds of Mortality Tables are -

Ek``R;qnj rkfydkvksa ds Ádkj gS &

d) Standard Mortality Table b) Select Mortality Table

Áekfir e``R;qnj rkfydk ladfyr eR;qnj rkfydk

c) Ultimate Mortality Table d) All of these

pje@vafre e``R;qnj rkfydk mijksDr lHkh

2. Sources of information for Mortality tables are-

Ek``R;q&nj rkfydkvksa ds lwpuk L=ksr gS &

a) Population Statistics b) Records of Insurers

tula[;k lead chekdrkZvksa ds vfHkys[k

c) Both (a) and (b) d) None of these

nksuksa (a) rFkk (b) mijksDr esa ls dksbZ ugha

3. The method(s) of loading is/are-

Ckks>u ds fu/kkZj.k dh fof/k@fof/k;k¡ gS &

a) The Percentage Method

Áfr'kr fof/k

b) The Modified Percentage Method

la'kksf/kr Áfr'kr fof/k

c) The Constant method

fLFkj fof/k

d) All of these

mijksDr lHkh

4. The method(s) of Premium Computation is/are-

Áhfe;e fu/kkZj.k dh fof/k@fof/k;k¡ gS&

a) Assessment Plan b) The level premium plan

ewY;kadu ;kstuk lerk Áhfe;e ;kstuk

c) Natural premium plan d) All of these

Roll No.



24

ÁkÑfrd Áhfe;e ;kstuk mijksDr lHkh

5. The method(s) of calculation of Net Premium is/are-

’kq) Áhfe;e dh x.kuk dh fof/k@fof/k;k¡ gS &

a) Calculation of single premium for one year term insurance policy

,d o"khZ; vof/k chek i= ij ,dy Áhfe;e dh x.kuk

b) Calculation of single premium for five year term insurance policy

ikWp o"khZ; vof/k chek i= ij ,dy Áhfe;e dh x.kuk

c) Both (a) and (b)

nksuksa (a) rFkk (b)

d) None of these

mijksDr esa ls dksbZ ugha

6. The method(s) of calculating Reserve is/are-

Lkap; dh x.kuk dh fof/k gS&

a) Retrospective Method b) Prospective Method

vuqn'khZ fof/k nwjn'khZ fof/k


nksuksa (a) vkSj (b) mijksDr esa ls dksbZ ugha

7. In endowment insurance policy, the amount is payable -

cUnkscLrh chek ikWfylh esa jde ns; gksxh &

a) At the time of death of policy holder

chfer O;fDr dh e`R;q gksus ij

b) At the end of the period, specified in the policy

chek vof/k iwjh gksus ij

c) (a) or (b) whichever is earlier

(a) ;k (b) tks igys gks

d) (a) or (b) whichever is later

(a) ;k (b) tks ckn esa gks

8. In case of nomination of insurance policy, the owner of life policy-

Ukkekadu esa chek ikWfylh dk LOkkeh gksrk gSa&

a) Nominee b) Insured

ukekafdr O;fDr chfer

c) Wife/Son d) All of these

iRuh@iq= mijksDr lHkh

9. Factor(s) to be considered, while calculating premium rate is/are-

Áhfe;e nj dks fu/kkZfjr djrs le; /;ku j[kus okys rRo gS &

a) Rate of mortality b) Rate of interest

e``R;q nj C;kt nj

c) Rate of expenses d) All of these

[kpksZ dh nj mijksDr lHkh

25

10. Computation of surrender value-

Lkei.kZ ewY; dh x.kuk dh tkrh gSa & b) After completion of insured period

chfer vof/k iw.kZ gksus ij

b) During the insured period

chfer vof/k ds nkSjku

c) In Case of lapsing insurance policy

chek ikWfylh dkykrhr gksus ij

d) At the time of assignment

vE;iZ.k ds le;


Insurance Finance & Legislation Subject Code: BCOM-405

Paper Code: TMT-231


M.Marks : 60

Section B


(y?kqmÙkjh; iz’u)



Q.No.2. Explain the need of Mortality Tables?

e``R;q&nj rkfydkvksa dh vko';drk dks le>kb;sA

OR

Explain in brief the factors affecting the rate of premium.

Áhfe;e nj dks ÁHkkfor djus okys ?kVdksa dks la{ksi esa le>kb;sA

Q.No.3. Explain the 'Percentage Method' of loading of Premium.

Áhfe;e ds cks>u dh Áfr'kr fof/k dks le>kb;sA

OR

Distinguish between net premium and gross premium.

'kq) ÁC;kt ¼Áhfe;e½ rFkk ldy ÁC;kt eas vUrj crkb;saA

Roll No.

26

Q.No.4. What is 'Term Insurance' policy?

vof/k chek i= D;k gSa\

OR

Explain the need of Reserve?

Lkap; dh vko';drk dks le>kb;sA

Q.No.5. Explain the Nature of Insurance Surplus?

Ckhek vkf/kD; dh ÁkÑfr dks le>kb;sA

OR

Explain the Nature of 'Surrender Value'.

*leiZ.k ewY;* dh ÁÑfr dks le>kb;sA

Q.No.6. What is crossing? Describe the merits of crossing.

js[kkadu D;k gSa\ js[kkadu ds ykHk crkb;sA

OR

Define a cheque. Write two characteristic of a cheque.

pSd dh ifjHkk"kk nhft;sA pSd dh nks fo'ks"krk;sa crkb;sA

Section C

[k.M l (Long Answer Type Questions)




Q.No.7. Describe the sources of information for Mortality Tables?

Ek``R;q&nj rkfydkvksa ds lwpuk L=ksr crkb;sA

OR

What is a Mortality table? What are their kinds? Explain.

Ek``R;qnj rkfydk D;k gSa\ ;g fdrus Ádkj dh gksrh gSa\ Li"V dhft,A

Q.No.8. What do you mean by Loading? Explain the different methods of loading.

Ckks>u ls D;k vk'k; gSa\ cks>u djus dh fofHkUu fof/k;k¡ crkb;sA

OR

Explain the methods of Premium Computation?

Áhfe;e fu/kkZj.k dh fof/k;k¡ le>kb;sA

Q.No.9. State the main features of term Insurance Policies. Explain any two main term Insurance

policies.

vof/k chek i=ksa dh fo'ks"krk,a crkb;sA fdUgh nks Áeq[k vof/k chek i=ksa dks la{ksi esa le>kb;sA

OR

Explain the methods of calculating Reserve?

lap; dh x.kuk djus dh fof/k;ksa dks le>kb;sA

Q.No.10. What is Surplus? Explain the methods of distribution of surplus.

vkf/kD; D;k gS\ vkf/kD; ds forj.k dh fof/k;ksa dks le>kb;sA

OR

27

What is Surrender Value? Explain the nature and calculation of Surrender Value.

leiZ.k ewY; D;k gSa\ leiZ.k ewY; dh ÁÑfr o x.kuk le>kb;sA

Q.No.11. Who can cross a cheque? How can crossing be cancelled? Explain

pSd dk js[kkadu dkSu dj ldrk gS\ js[kkadu dks fdl izdkj jn~~n fd;k tk ldrk gSa\

le>kb;sA

OR

Write notes on (Any two) -

(a) Cheque

(b) Bill of Exchange

(c) Crossing of cheque

fVIi.kh fyf[k, ¼dksbZ nks½

(a) pSd

(b) fofue; i=

(c) pSd dk js[kkadu

-----------------------------


HRM in Tourism Industry Subject Code: BCOM-406

Paper Code: TMT-232

Time : 10 Minutes

M.Marks : 10

Section A

[k.M v (Objective Type Questions)

¼oLrqfu"B Á’u½


correct answer.


iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. What did Hawthorne Experiment discover-

gkWFkkWuZ Á;ksx us D;k [kkst fd;k\

a) That people need to belong to a 'social group'

yksxksa dks ,d *lkekftd lewg* dk lnL; cuus dh t:jr gSa

b) People need heat and good lighting at work.

Ykksxksa dks dke ij xehZ vkSj vPNk Ádk'k O;oLFkk dh t:jr gSa

c) Money is a motivation

Roll No.

Enrollment No.


28

iSlk ,d Ásj.kk gSa

d) It makes no difference how you treat people at work in relation to

their behavior.

fd vki yksxksa ls muds dk;Z ds laca/k esa dSls O;ogkj djrs gSa bl ls dksbZ

QdZ ugha iM+rkA

2. According to Henry Mintberg managers perform three roles. Indicate the one role which

is not among them.

gsujh feUVcxZ ds vuqlkj Áca/kd rhu Hkwfedk,a djrs gSaA ,d Hkwfedk tks mu esa ugha gSaA

a) Decisional b) Informational

fMfl'uy lwpukRed

c) Interpersonal d) Supervisory

ikjLifjd lqijokbt+jh

3. The origins of personnel management is an outcome-

dkfeZd Áca/ku ds ewy dk ifj.kke gSa&

a) Welfare workers

dY;k.k Jfedksa

b) Legislation relating to factory norms.

fo/kku dkj[kkus ekunaMksa ls lacaf/krA

c) The work of nineteenth century reforms and Quaker reforms.

mUUkhloha lnh lq/kkjksa vkSj Dosdj lq/kkjksa ds dkeA

d) The government

ljdkj

4. One final development influencing the practice of personnel management in 1960s was-

,d vafre fodkl ftlus 1960 ds n'kd esa dkfeZd Áca/ku ds O;ogkj dks ÁHkkfor fd;k Fkk&

a) The effect of recreation

euksjatu dk ÁHkko

b) Powerful trade unions

'kfDr'kkyh VªsM ;wfu;u

c) Globalization

oS'ohdj.k

d) Growing importance of training

Áf'k{k.k dk egRo c<+uk

5. The most common activity of HR often outsourced are-

ekuo lalk/ku dk lcls lkekU; fof/k tks vf/kdrj

a) Recruitment and Selection

HkrhZ vkSj p;u

b) Occupational health, payroll, pensions and training

O;kolkf;d LokLF;] osru] iaas'ku vkSj Áf'k{k.k

c) Human resource planning

ekuo lalk/ku fu;kstu

d) Assessment centers

dj fu/kkZ.k dsUnz

6. Which of the following are most closely interconnected?

29

fuEu esa ls dkSu lk ,d nwljs ls cgqr djhc ls tqM+s gS\

a) Leadership and organization structure

usr`Ro vkSj laxBu lajpuk

b) Leadership and motivation

usr`Ro vkSj Ásj.kk

c) Leadership and planning

usr`Ro vkSj ;kstuk

d) Leadership and performance Appraisal

usr`Ro vkSj Án'kZu ds ewY;kadu

7. ………………..aims to reduce reliance on arbitrary methods of pay determination by

introducing an element of objectivity in the way jobs are compared.

---------------------------- dk mís'; ukSdfj;ks dh rqyuk ds vk/kkj ij mís'; dk ,d rRo dks 'kq: djus

ls osru fu/kkZj.k dh euekuh ds rjhdksa ij fuHkZjrk dks de djuk gSaA

a) Performance appraisal

Án'kZu ewY;kadu

b) Job evaluation

dk;Z ewY;kadu

c) Job enrichment

ukSdjh lao/kZu

d) Attrition

mnklhurk

8. A disadvantage of ESOPs is-

bZ,lvksihl dk ,d uqdlku ;g gSa

a) They help corporate riders

os dkWiksZjsV lokjksa dh enn djrs gSa

b) They reduce the level of employee's participation in the plant

os la;a= esa deZpkfj;ksa dh Hkkxhnkjh ds Lrj dks de djrs gSA

c) They help to divest unprofitable operations

os ykHkghu fØ;kvks dks oafpr djus esa enn djrs gSA

d) They affect sales growth

os fcØh esa o``f) dks ÁHkkfor djrs gSa

9. The most reliable type of interview is-

lekxe dk lcls fo'oluh; Ádkj gSa

a) Behavioural b) Stress

O;ogkfj d ruko

c) Structured d) Situational

lqfu;ksftr fLFkfr vuqlkj

10. During recession, organization should not-

Ekanh ds nkSjku laXkBu dks ugha djuk pkfg,&

a) Lay off workers immediately

Jfedksa dh ¼rqjar½ NaVuh

b) Consult the HR department

ekuo lalk/ku foHkkx ls ijke'kZ

c) Consider cutting wages

30

etnwjh esa dVkSrh ij fopkj

d) Cut Managerial perquisites

Áca/kdh; vuqykHkksa dks dkVuk

------------------------------

B.Com Fourth Semester Examination (Year 2016)

HRM in Tourism Industry Subject Code: BCOM-406

Paper Code: TMT-232


M.Marks : 60

Section B



Q.No.2. Highlight the importance of HRM in Tourism Industry.

Ik;ZVu mn~~;ksx esa ekuo lalk/ku fodkl ds egRo ij Ádk'k Mkfy,A

OR

How the principles of HRM can be applied to Tourism Industry.

ekuo lalk/ku fodkl ds fln~~~/kkarksa dks Ik;ZVu mn~~;ksx ds fy, dSls ykxw fd;k tk ldrk

gSa\

Q.No.3. Outline the steps involved in human resource planning process.

Ekkuo lalk/ku fu;kstu ÁfØ;k esa 'kkfey pj.kksa dks js[kkafdr djsaaA

OR

What are the various sources of Recruitment and selection for a Hotel?

,d gksVy ds fy, HkrhZ vkSj pquko ds ¼fofHkUu½ L=ksr D;k&D;k gSa\

Q.No.4. What are the reasons for the growing importance of usage of external training in present

day organizations?

orZeku fnu ds laxBuksa esa ckgjh Áf'k{k.k ds c<++rs egRo dh mi;ksfxrk ds D;k dkj.k gSa\

OR

Being a service industry what are the various motivations available to the employees?

,d lsok mn~~;ksx gksus ds ukrs deZpkfj;ksa ds fy, miyC/k fofHkUu izsj.kk,¡ D;k gSa\

Q.No.5. Explain any one leadership style which can be effective for Tourism Industry?

fdlh Hkh ,d usr``Ro dh 'kSyh dks le>kb, tks Ik;ZVu mn~~;ksx ds fy, dkjxj gks ldrk gSa\

Roll No.

31

OR

What is Integrated Personality Development?

,dhÑr O;fDrRo fodkl D;k gSa\

Q.No.6. What do you mean by Grievance Redressal Procedure?

f'kdk;r fuokj.k ÁfØ;k ls vki D;k le>rs gS\

OR

How inter personnel behaviour can help in development of better relations in an

organization?

,d laxBu eas csgrj laca/kksa ds fodkl esa vUrj&dkfeZd O;ogkj dSls enn dj ldrs gSa\

Section C



Q.No.7. Identify and discuss the managerial and operative functions of Human Resource

Management

Ekkuo lalk/ku Áac/ku ds Áca/kdh; vkSj fØ;k'khy dk;kZsa dks crkrs gq, foospuk djsaA

OR

Human resources practices are culture bound. Discuss the statement and show how it would

affect the HR practices in Tourism Industry.

Ekkuo lalk/ku ÁFkk, laLÑfr ckf/kr gSA bl c;ku ij ppkZ djsa vkSj n'kkZ, fd ;g Ik;ZVu

mn~~;ksx esa ekuo lalk/ku ÁFkkvksa dks dSls ÁHkkfor djsxk\

Q.No.8. Discuss the problems faced in Human resource planning? How these problems can be

overcome?

ekou lalk/ku fu;kstu esa is'k vk jgh leL;kvksa ij ppkZ djsa\ bu leL;kvksa dks dSls nwj

fd;k tk ldrk gSa\

OR

Explain the various steps involved in the selection of a candidate in Tourism Industry.

Ik;ZVu mn~~;ksx esa ,d mEehnokj ds p;u esa 'kkfey fofHkUu pj.kksa dks le>kb,A

Q.No.9. Explain the various steps involved in conducting training programme in a systematic way.

,d O;ofLFkr rjhds ls Áf'k{k.k dk;ZØe vk;ksftr djus esa 'kkfey fofHkUu pj.kksa ds ckjs esa

crk,aA

OR

What do you mean by performance appraisal? Explain the need for performance appraisal.

Án'kZu esa ewY;kadu ls D;k eryc gSa\ Án'kZu ds ewY;kadu dh t:jr ds ckjs esa crk,aA

Q.No.10. What are the various benefits of integrated personality Development for the organization and

the employee?

laxBu vkSj deZpkjh ds fy, lefUor O;fDrRo fodkl ds fofHkUu ykHk D;k gSa\

OR

What type of leadership style can affect the performance of the employees in an organization?

fdl Ádkj dk usr`Ro 'kSyh ,d laxBu esa deZpkfj;ksa ds Án'kZu dks ÁHkkfor dj ldrk gSa\

Q.No.11. How the concept of motivation and good inter personal behavior can help in improving the

performance of an organization?

fdl izdkj Ásj.kk vkSj vPNk vUrj O;fDrxr O;ogkj dh vko/kkj.kk ,d laxBu ds Án'kZu esa

lq/kkj djus eas enn dj ldrs gSa\

32

OR

Explain the various methods which can ensure the participation and involvement of the

employees?

mu fofHkUu rjhdks dks le>kb, tks deZpkfj;ksa dh lgHkkfxrk vkSj Hkkxhnkjh dks lqfuf'pr

dj ldrs gSa\

----------------------------------


Foreign Trade Financing & Procedure Subject Code: BCOM -407


M.Marks : 10

Section A

[k.M v


¼oLrqfu"B Á’u½


correct answer.


iz;ksx djsaA


lgh mÙkj pqfu,&

1. Pre-shipment inspection.

Áhf'kiesaV fujh{k.k gSa&

e) Is the responsibility of the buyer

Øsrk dk nkf;Ro

f) Is the responsibility of the seller

foØsrk dk nkf;Ro

c) Is used to control illegal flights of capital but delays movement

of merchandise

bldk mi;ksx voS/k iw¡th fuxZeu gsrq gksrk gSa ijarq ;g oLrq ds vkokxeu

dks foyafcr djrk gSaA

d) a and c

a ,oa c

2. A bank's guarantee to the beneficiary (buyer) that a specific sum of money will be

received by the beneficiary in the event of default or non performance by the seller

under sales or service contract is-


Roll No.

Enrollment No.

33

fdlh foØ; vFkok lsok vuqca/k ds varxZr tc foØsrk ds Hkqxrku u djus dh n'kk esa vFkok

fu"iknu u djus dh n'kk esa tc cSad Øsrk dks xkjaVh Ánku djrk gS fd ykHkkFkhZ dks ,d

fo'ks"k jde ÁkIr gksxh rks mls dgrs gSaA

a) Credit surety b) Performance bond

lk[k lqfuf'prrk fu"iknu ckaM

c) Stand by letter of credit d) Retention surety

lk[k i= lqj{kk fjVsa'ku lqfuf'prrk

3. …………………… is the practice of purchasing deferred debts arising from

international sales contracts without recourse to the exporter.

fuEufyf[kr ,d ÁfØ;k gSa ftlds varxZRk LFkfxr ns;rk,a tks varjkZ"Vh; foØ; ls mRiUu

gksrh gSa] dks Ø; fd;k tkrk gS fcuk fu;kZrd dks ÁHkkfor fd,

a) Buyer credit b) Forfeiting

Øsrk lk[k gj.k

c) Discrepancy d) Discounting

vfu;ferrk dVkSrh

4. EXIM Bank's loans, guarantees, and intermediate-term insurance cover percent contract

price

EXIM ¼,fXte½ cSad }kjk cSad _.kksa] xkjaVh ,oa e/;e vof/k bZ';ksjasl doj gsrq vuqca/k ewY;

ij Áfr'kr gSaA

a) 65 b) 75

c) 85 d) 95

5. A letter of credit in which the buyer is allowed to reuse the credit after the letter is drawn

by the seller and the bank is reimbursed is called.

,d lk[k i= esa ftlesa Øsrk dks lk[k dks iqujhf{kr djus dh vuqefr gS] tcfd foØsrk

}kjk lk[k i= fy[kk tk pqdk gSa ,oa cSad }kjk iquHkZqxrku fd;k tk pqdk gSaA

a) Transferable letter of credit

gLrkarj.kh; lk[k i=

b) Revolving letter of credit

lk[ki= fjokWfYoax

c) Back to back letter of credit

Áfr lk[ki=

d) None of these

mijksDRk esa ls dksbZ ugha

6. The major player in foreign exchange market are-

fons'kh fofue; cktkj esa Áeq[k Hkkxhnkj gksrs gSaA

a) Commercial banks

ÁfrLi/kkZRed ncko

b) Corporates

dkiksZjsV~l

c) Exchange brokers

fofue; czksdlZ

d) Central bank of the country and the central government

dsUnzh; cSad ,oa dsaUnz ljdkj

34

7. Packing credit is-

iSfdax ØsfMV gSa&

a) An advance made for packing goods for export

fu;kZr gsrq iSfdax xqM~~l ij vfxze

b) Pre-shipment finance for export

fu;kZr gsrq Áhf'kiesaV Qkbusal

c) A priority sector advance

iwokZf/kdkj {ks= vfxze

d) None of these

mijksDr esa ls dksbZ ughsa

8. ………………. is the practice of purchasing deferred debts arising from international

sales contracts without recourse to the exporter.

LFkfxr ns;rkvksa] tks varjkZ"Vªh; foØ; vuqca/k ls mRiUu gksrs gSa rFkk fu;kZrdksa ds leFkZu ds

cxSj O;ogkjksa ls mRiUu gksrs gSa dgykrs gSaA

a) Buyer credit b) Forfeiting

Øsrk lk[k gj.k

c) Discrepancy d) Discounting

vfu;ferrk dVkSrh

9. EXIM Bank was established in the year-

EXIM ¼,fXte½ cSad dh LFkkiuk gqbZ Fkh&

a) 1982 b) 1983

c) 1991 d) 1981

10. In a letter of credit (L/C), the L/C may be split among many parties, and each party is

able to present their own documents for payment.

,d lk[k i= ds vraxZr lk[ki= fofHkUu i{kksa ij foHkkftr fd;k tk ldrk gSa rFkk ÁR;sd

i{k Hkqxrku gsrq viuk Ái= ÁLrqr dj ldrk gSaA c) Revocable

[kaMuh;

b) Red Clause

jsM DykWt

c) Transferable

gLrakrj.kh;

d) Confirmed

fuf'pr

---------------------------

35


Foreign Trade Financing & Procedure Subject Code: BCOM -407

Paper Code: TMT-233


M.Marks : 60

Section B


(y?kqmÙkjh; iz’u)



Q.No.2. Explain the importance of foreign trade financing.

fons'kh O;kikj iw¡th;u dks le>kb;sA

OR

How banking institutions involved in foreign trade transactions.

fdlh fons'kh O;kikj O;ogkj esa cSafdax laLFkk, fdl Ádkj ls 'kkfey gksrh gSaA

Q.No.3. What are the various forms of pre-shipment finance?

Áhf'kiesaV Qkabusal ds dkSu&dkSu ls fofHkUu Ádkj gSaA

OR

What do you mean by post-shipment finance? What are the features?

iksLV f’kiesaV Qkbusal ls D;k le>rs gSa\ blds Áeq[k y{k.k D;k gSa\

Q.No.4. What is Import Finance?

vk;kr Qkbusal fdls dgrs gSa\

OR

What are the parties to Letter of Credit?

,d lk[k i= ds fofHkUu i{k dkSu ls gksrs gSaA

Q.No.5. Explain the role of EXIM bank in foreign trade financing?

fons'kh O;kikj Qkbusaflxa gsrq ,fDte (EXIM) cSad dh D;k Hkwfedk gSa\

OR

What are the price and non-price factor affecting pricing for export?

fu;kZr gsrq ewY; fu/kkZj.k dks ÁHkkfor djus okys dher o xSj dher ?kVd D;k gksRks gSa\

Q.No.6. Explain the importance of International Capital Market?

varjkZ"Vªh; iw¡th cktkj ds egRo dks le>kb;sA

OR

What is forward Cover? Explain its advantages.

QkjoMZ doj D;k gSa\ blds ykHk le>kb;sA

Section C

[k.M l

Roll No.

36




lHkh iz’uksa ds mÙkj nsaA lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSSA

Q.No.7. Describe the role and functions of commercial banks in financing foreign trade.

fons’kh O;kikj dh Qkbusflax gsrq okf.kfT;d cSadksa dh D;k Hkwfedk ,oa dk;Z gksrs gSa] foLrkj ls

fyf[k,A

OR

Explain in detail procedure adopted by banks for financing foreign trade.

fons'kh O;kikj dks Qkbausal djus gsrq cSadksa }kjk viukbZ tkus okyh ÁfØ;k dks foLrkj ls

le>kb;sA

Q.No.8. Explain Export financing. Discuss the importance of export finance.

fu;kZr Qkbusaflax foÙkhdj.k dks le>kb;s\ fu;kZr foÙk ds egRo dks le>kb;sA

OR

What are methods of financing in foreign trade? Explain in detail.

fons'kh O;kikj dh Qkbuasflax dh dkSu&dkSu lh fof/k;ka gS] foLrkj ls crkb;sA

Q.No.9. Explain the concept of Letter of Credit, and its operation.

Lkk[k i= dh vo/kkj.kk dks le>kb;s ,oa blds lapkyu dks le>kb;sA

OR

Write brief note on policies issued by ECGC and procedure for filing claims.

bZ lh th lh (ECGC) }kjk tkjh dh xbZ ikWfylh ij fVIi.kh fyf[k, bldh Dyse Qkbfyax

ÁfØ;k Hkh le>kb;sA

Q.No.10. What is the difference between pricing and costing for export? Explain various export

pricing strategies?

fu;kZr gsrq ykxr fu/kkZj.k ,oa dher fu/kkZj.k esa D;k varj gSa\ fofHkUu dher fu/kkZj.k j.kuhfr;ksa

dks le>kb;sA

OR

Explain the procedure of obtaining long term credit from EXIM bank.

EXIM ¼,fXte½ cSad }kjk nh?kZdkyhu lk[k ÁkIr djus dh ÁfØ;k dks le>kb;sA

Q.No.11. Write a brief note on foreign exchange revenue in place of foreign exchange risk.

fons'kh fofue; tksf[ke ds LFkku ij fons'kh fofue; vkxe ij ,d laf{kIr fVIi.kh fyf[k,A

OR

Write note on exchange rate fluctuation and risks associated with it. How can it be

minimized.

fofue; nj mPpkopu ,oa tksf[ke ij fVIi.kh fyf[k,A bls fdl rjg ls U;wure fd;k tk

ldrk gSa\

-----------------------------

37


Internet & E-Commerce Subject Code: BCOM-408


M. Marks: 10

Section A



correct answer.

Q.No.1. Choose the correct answer-

15. Which type of e-commerce focuses on consumers dealing with each other?

g) B2B b) B2C

c) C2B d) C2C

16. ___________ is an address of the resource on the net.

a) Blog b) URL

c) Domain name d) All of these

3. __________ are discussions on a range of topics from recreational activities to

scientific research.

a) News group b) Gopher

c) USENET d) ARCHIE

4. Which is a function of e-commerce-?

a) Marketing b) Advertising


5. The Parliament of India passed its first cyber law on __________, the IT act 2000 which

provides the legal infrastructures for e-commerce in India.

a) 17th Oct. 2000 b) 20th Oct. 2000

c) 19th Oct. 2000 d) 21st Oct. 2000

6. __________is an extension of the traditional media broadcast model-

Roll No.



38

a) Subscription Model b) Manufacturer Model

c) Advertising Model d) Value Chain Model

7. __________ is not a mode of electronic payment system.

a) Credit Card b) Debit Card

c) Drafts d) None of these

8. __________ can include any internet based promotion including websites, bulletin

boards, sites.

a) E-Payment b) E-Marketing


9. ___________ is a combination of hardware and software that provides a complete

security system.

a) Protocol b) Firewall


10. ____________ is not a security measure on internet-

a) Install Anti Virus s/w

b) Protect yourself from harmful emails

c) Do not keep backing up your data

d) None of these

------------------------------

39


Internet & E-Commerce Subject Code: BCOM-408

Paper Code: TMT-234

Time : 2 Hrs.50 Mts.

M. Marks: 60

Section B



Q.No.2. What do you understand by Broadband connectivity for internet access?

OR

What are Search Engines? Why they are used.

Q.No.3. What are the key differences between traditional commerce and e-commerce?

OR

What is m-commerce? Write components and applications of m-commerce?

Q.No.4. Write note on any two: -

(1) Brokerage Model

(2) Electronic Data Interchange

(3) Advertising Model

Q.No.5. What is Online Marketing?

OR

Discuss risk factors in Electronic Payment System.

Q.No.6. What is the use of Proxy Server?

OR

What is the role of Firewall?

Section C


Roll No.

40


Q.No.7. Write note on: -

(a) WAIS (b) VERONICA

OR

Explain the concept of POP and Web based E-mail and write their merits.

Q.No.8. Discuss impact of E-commerce on Industry, Consumer and Society. Write applications

of E-commerce.

OR

What are the features of IT Act. 2000. Discuss the main concepts introduced in it.

Q.No.9. Explain the features required of a B2B plateform for e-commerce in detail. Also write

advantages of B2B.

OR

What advantages do you see in Web ordering to a company? What are the factors

attributed to the success of flipcart.com.

Q.No.10. Explain Credit Card based Payment System. Also write risks involved in Electronic

Payment System.

OR

Discuss importance, competitiveness and weaknesses of Internet Advertising?

Q.No.11. What are the necessary components for an Organizations Security Policy?

OR

Describe how Online Website Operations can be protected from hackers?

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b.com. fourth semester examination (year 2016) cost ... · fourth semester examination (year 2016)...

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