b.com. third semester examination (year 2015) corporate accounting€¦ · · 2017-10-26third...

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B.Com. Third Semester Examination (Year 2015)

Corporate Accounting Subject Code: BCOM-301

Paper Code: SRS-227

Time : 20 Minutes

M.Marks : 10

Section A

[k.M v

(Objective Type Questions)

¼oLrqfu"B Á’u½

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for

marking the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 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,&

1. The maximum rate of interest on calls in arrears according to the Table ‘F’ of

Companies Act is-

dEiuh vf/kfu;e dh Vscy ‘F’ ds vuqlkj cdk;k ;kpuk ij C;kt dh nj gS&

a) 6% b) 9%

c) 10% d) 12%

2. Share Allotment account is a-

va’k vkcaVu [kkrk gS&

a) Personal A/c b) Impersonal A/c

O;fDrxr [kkrk vO;fDrxr [kkrk

c) Real A/c d) Nominal A/c

oLrqxr [kkrk uke&ek= dk [kkrk

3. Redemption of preference shares cannot be made-

iwokZf/kdkj va’kksa dk ’kks/ku ugha fd;k tk ldrk&

a) Out of profits available for dividend

ykHkka’k ds fy, miyC/k ykHkksa ls

b) From issue of new shares

u, va’kksa ds fuxZeu }kjk

c) From issue of new debenture

_.ki=ksa ds fuxZeu }kjk

d) None of these

mijksä esa ls dksbZ ugha

4. On debentures company pays to debenture holders annually-

dEiuh _.k&i=ksa ij _.k&i= i=/kkfj;ksa dks izfro"kZ nsrh gS&

a) Interest b) Dividend

C;kt ykHkka’k

c) Commission d) Discount

deh’ku cêk

Invigilator’s Signature

Roll No.

Enrollment No.

2

5. The rate of dividend is decided by ___________.

ykHkka’k nj dk fu.kZ; ----------------------------- ds }kjk fd;k tkrk gSA

a) Shareholders b) Directors

va’k/kkfj;ksa lapkydksa

c) Company secretary d) None of these

dEiuh lfpo mijksä esa ls dksbZ ugha

6. Interim dividend is declared ___________ financial year.

vUrfje ykHkka’k dh ?kks"k.kk foÙkh; o"kZ ds ---------------------------- dh tkrh gSA

a) At the beginning of b) During the

izkjEHk esa nkSjku

c) At the end of d) None of these

vUr esa mijksä esa ls dksbZ ugha

7. Profit post incorporation is _________ profit.

lekesyu ds i’pkr dk ykHk ----------------------- ykHk gSA a) Capital b) Revenue

iwathxr vk;xr

c) Net d) None of these

’kq) mijksä esa ls dksbZ ugha

8. __________ expenses are divided in the ratio of pre and post incorporation

period.

----------------------- O;; lekesyu ds iwoZ ,oa i’pkr dh vof/k ds vuqikr esa ck¡Vs tkrs gSA

a) Salary b) Rent

osru fdjk;k

c) Insurance premium d) All of these

chek izhfe;e mijksä lHkh

9. The value of goodwill is highest-

Lkcls vf/kd ewY; dh [;kfr gS&

a) Dog goodwill b) Cat goodwill

dqÙks ds LoHkko dh [;kfr fcYyh ds LoHkko dh [;kfr

c) Rat goodwill d) Rabbit goodwill

pwgs ds LoHkko dh [;kfr [kjxks’k ds LoHkko dh [;kfr

10. The present value of the annuity of Re. 1 is Rs. 3.78. If super profit is Rs. 7,500,

the value of goodwill by annuity method will be-

,d :- dh okf"kZdh dk orZeku ewY; 3-78 :- gSA ;fn vf/kykHk 7]500 :- gks] rks

okf"kZdh i)fr ds vuqlkj [;kfr dk ewY; gksxk&

a) 28,350 b) 1,984

c) 7,503.78 d) 7,496.22

11. The value of per share on division of amount of net assets by numbers of shares

will be-

’kq) lEifÙk dh jkf’k dks va’kksa dh la[;k ls foHkkftr djus ij izkIr izfr va’k ewY;&

a) Market value b) Cost or purchase price

cktkj ewY; gksxk ykxr ;k Ø; ewY; gksxk

c) Book value d) Intrinsic value

iqLrd ewY; gksxk vkUrfjd ewY; gksxk

3

12. Total assets Rs. 5,00,000 including fictitious assets Rs. 1,00,000. External

liabilities Rs. 40,000. Profit for the year Rs. 80,000. Amount of average capital

employed will be-

dqy lEifÙk 5]00]000 :Ik;s gS ftlesa 1]00]000 :Ik;s dh d`f=e lEifÙk ’kkfey gSA cká

nkf;Ro 40]000 :Ik;s gSA o"kZ dk ykHk 80]000 :Ik;s gSA vkSlr fofu;ksftr iw¡th gksxh&

a) 3,00,000 b) 3,20,000

c) 2,80,000 d) 3,80,000

13. In double account system, bank interest is recorded in __________ account.

nksgjk ys[kk iz.kkyh esa cSad C;kt ------------------------ [kkrs esa fy[kk tkrk gSA

a) Revenue b) Net revenue

vkxe ’kq) vkxe

c) Capital d) Not in any

iw¡th fdlh Hkh [kkrs esa ugha

14. When the residual material of an old asset is reused in new construction, _______

account is debited and ________ amount is credited.

iqjkuh lEifÙk dh vof’k"V lkexzh tc u;s fuekZ.k esa iz;ksx djrs gSa rks -----------------------

[kkrk Msfcr rFkk ------------------------ [kkrk ØsfMV fd;k tkrk gSA

a) Replacement and neworks

iquZLFkkiu ,oa foLrkj

b) New works and replacement

foLrkj ,oa iquZLFkkiu

c) Capital and revenue

iw¡th ,oa vkxe

d) Revenue and net revenue

vkxe ,oa ’kq) vkxe

15. Pre acquisition profit is called-

va’k vf/kxzg.k ds iwoZ dk ykHk dgykrk gS&

a) Capital profit b) Revenue profit

iw¡thxr ykHk vkxe ykHk

c) Normal profit d) None of these

lkekU; ykHk mijksä esa ls dksbZ ugha

16. In the books of a subsidiary company the balances of profit and loss account as on

1st January and 31

st December were Rs. 50,000 and Rs. 80,000 respectively.

Holding company acquired shares on 1st April. The post acquisition profit will be-

Lkgk;d dEiuh esa 1 tuojh rFkk 31 fnlEcj dks ykHk&gkfu [kkrs dk ’ks"k Øe’k%

50]000 rFkk 80]000 :i;s FkkA lw=/kkjh dEiuh us 1 vizSy dks va’k Ø; fd;sA va’k

vf/kxzg.k ds i’pkr+ dk ykHk gksxk&

a) 22,500 b) 7,500

c) 65,000 d) 57,500

4

17. Voluntary liquidation of company means-

dEiuh ds ,sfPNd lekiu ls vk’k; gS&

a) Member’s voluntary winding up

lnL;ksa }kjk ,sfPNd lekiu

b) Creditors’ voluntary winding up

ysunkjksa }kjk ,sfPNd lekiu

c) Members’ and creditors’ voluntary winding up

lnL;ksa ,oa ysunkjksa }kjk ,sfPNd lekiu

d) Directors’ voluntary winding up

lapkydksa }kjk ,sfPNd lekiu

18. Preferential creditor is-

iwokZf/kdkj ysunkj gS&

a) Revenues b) Taxes

ekyxqtkjh dj

c) Cesses d) All of these

esglwy mijksä lHkh

19. When a present company under an agreement purchases the other similar

company, it is called-

Tkc ,d fo|eku dEiuh fdlh le>kSrs ds v/khu fdlh leku O;olk; djus okyh

nwljh dEiuh dks Ø; djrh gS] rks mls dgrs gSa&

a) Amalgamation b) Internal reconstruction

,dhdj.k vkUrfjd iqufuZekZ.k

c) External reconstruction d) None of these

cká iqufuZekZ.k mijksä esa ls dksbZ ugha

20. _________ paid shares can be converted into stock.

va’kksa ds ----------------------- pqdrk gksus ij gh mUgsa LVkWd esa cnyk tk ldrk gSA

a) 50% b) 100%

c) 75% d) 25%

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

1


Corporate Accounting Subject Code: BCOM-301

Paper Code: SRS-227 Time : 2 Hrs.40 Mts.

M.Marks : 60

Section B

[k.M c (Short Answer Type Questions)

(y?kqmÙkjh; iz’u)

Attempt all questions. Each question carries 4 marks.

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

Q.No. 2. Differentiate between equity and preference share.

lerk va’k rFkk iwokZf/kdkj va’k esa vUrj crkb;sA

OR

What do you mean by calls in arrears?

vof’k"V ;kpuk ;k cdk;k ;kpuk ls D;k vk’k; gS\

Q.No. 3. What do you mean by managerial remuneration?

izca/kdh; ikfjJfed ls vki D;k le>rs gS\

OR

What do you mean by Interim dividend ?

varfje ykHkka'k ls vki D;k le>rs gS\

Q.No. 4. A company earns a net profit of Rs. 3,00,000, calculate the maximum

remuneration in the following cases-

,d dEiuh dk ’kq) ykHk 3]00]000 :- gS] fuEu n’kkvksa eas vf/kdre ikfjJfed dh

x.kuk dhft,&

a) Payable to manager

izcU/kd dks ns;

b) Payable to part time directors if there is no managing director or whole

time director or manager.

va’k dkfyd lapkydksa dks ns;] ;fn dEiuh esa dksbZ izcU/k lapkyd] iw.kZdkfyd

lapkyd rFkk izcU/kd ugha gSA

OR

Business Purchased ¼O;olk; Ø;½ 1st July 2014 ¼1 tqykbZ] 2014½

Incorporation ¼lekesyu½ 30th September 2014 ¼30 flrEcj] 2014½

Year ending ¼o"kkZar½ 31st March 2015 ¼31 ekpZ] 2015½

Sales for pre incorporation period 25% of total sales of post incorporation

¼lekesyu ds iwoZ dk foØ;½ period)

¼lekesyu ds ckn ds dqy foØ; dk 25%½

Find out time and sales ratio.

le; rFkk foØ; vuqikr Kkr djsaA

Q.No. 5. What do you understand by ‘Intercompany Transactions’ ?

vUrdEiuh O;ogkj ls vki D;k le>rs gS\

OR

Roll No.

2

Write short note on Deficiency Account.

deh[kkrk ij ,d laf{kIr fVIi.kh fyf[k,A

Q.No. 6. What is the difference between ‘Internal Reconstruction’ and 'External

Reconstruction?

^vkarfjd iqufuZekZ.k* vkSj ^ckgjh iqufuZekZ.k ds chp esa D;k varj gS\

OR

What do you understand by ‘Capital Reduction’?

^iw¡th ?kVkSrh* ls vki D;k le>rs gS\

Section C

[k.M l (Long Answer Type Questions)

(nh?kZ mÙkjh; iz’u)



Q.No. 7. Shreya Ltd. issued 200 shares of Rs. 100 each to Sharad payable as:

Rs. 25 on application, Rs. 30 on allotment, Rs. 25 on first call and Rs. 20 on

second call.

Sharad paid only application and allotment money and his shares were forfeited

after making the second call.

Out of the forfeited shares 120 shares were issued for Rs. 80 as fully paid up.

Give entries for forfeiture and reissue of shares and find out the amount

transferred to capital reserve account.

Js;k fyfeVsM us ’kjn dks 100 :Ik;s okys 200 va’k fuxZfer fd;sA vkosnu ij 25

:i;s] vkcaVu ij 30 :Ik;s] izFke ;kpuk ij 25 :Ik;s rFkk f}rh; ;kpuk ij 20 :Ik;s

ns; FksA ’kjn us dsoy vkosnu rFkk vkcaVu dk Hkqxrku fd;kA mlds va’kksa dk f}rh;

;kpuk ds ckn gj.k dj fy;k x;kA gj.k fd;s x;s va’kksa esa ls 120 va’k 80 :Ik;s izfr

va’k iw.kZnÙk dh nj ls iqu% fuxZfer fd;s x;sA va’kksa ds gj.k rFkk iqu% fuxZeu dh

izfof"V;k¡ nhft;s ,oa iw¡th lap; [kkrs esa gLrkarfjr gksus okyh jkf’k Kkr dhft;sA OR

A company forfeited 300 shares of Rs. 10 each upon which Rs. 7.50 per share

were called up and Rs. 5 per share were paid for application and allotment. The

first call of Rs. 2.50 per share was not paid. Calculate capital reserve in the

following cases:

a) If all the forfeited shares were reissued at Rs. 5 per share as Rs. 7.50 per

share paid up.

b) If only 200 shares were reissued @ Rs. 5 per share as Rs. 7.50 per share

paid up.

c) If 100 shares were reissued @ Rs. 4 per share as Rs. 7.50 per share paid

up.

d) If 150 shares were reissued @ Rs. 6 per share as fully paid up.

,d dEiuh us 10 :Ik;s okys 300 va’k ftl ij 7-50 :- ek¡xs x;s Fks] vkosnu vkSj

vkcaVu ds 5 :- izfr va’k Hkqxrku gks pqds Fks] gj.k dj fy;kA izFke ;kpuk 2-50 :-

dk Hkqxrku izkIr ugha gqvkA fuEu n’kkvksa esa iw¡th lap; esa gLrkarfjr gksus okyh jkf’k

dh x.kuk dhft,A

a) ;fn lHkh va’k 5 :- izfr va’k dh nj ls iqufuZxZfer fd;s tk;sa tcfd iznÙk

ewY; 7-50 Rs. gksA

3

b) ;fn 200 va’k 5 :- izfr va’k dh nj ls iqufuZxZfer fd;s tk;sa tcfd iznÙk

ewY; 7-50 Rs. gksA

c) ;fn 100 va’k 4 :- izfr va’k dh nj ls iqufuZxZfer fd;s tk;sa tcfd iznÙk

ewY; 7-50 Rs. gksA

d) ;fn 150 va’k 6 :- izfr va’k iw.kZnÙk dh nj ls iqufuZxZfer fd;s tk;saA

Q.No. 8. The following particulars are available in respect of the business of ‘A’-

fuEukafDr fooj.k A ds O;kikj ls lEcfU/kr gSa&

a) Average capital employed ¼vkSlr fofu;ksftr iwath½ 5,000

b) Trading results ¼O;kikfjd Qy½&

Year ¼o"kZ½

1 Profit ¼ykHk½ 1,220


3 Loss ¼gkfu½ 200


c) Market rate of interest on investment 8% ¼fofu;ksxksa ij C;kt dh nj 8%½

d) Rate of risk on capital invested in business 2% ¼O;kikj esa yxh gqbZ iwath ij

tksf[ke dh nj 2%½

e) Remuneration from alternative employment for the proprietor (if not

engaged in business) per annum 360.

ekfyd dk vU; O;olk; ls ikfjJfed ¼;fn og O;kikj esa layXu ugha gS½ 360

:- okf"kZdA

You are required to compute the value of goodwill on the basis of 3 years

purchase of super profits of the business calculated on the average profits of the

last 4 years.

[;kfr dk ewY;kadu fiNys pkj o"kksZa ds vkSlr ykHk ds vk/kkj ij vf/kykHk ds rhu o"kksZa

ds Ø; ls dhft,A

OR

Two companies M Ltd. and N Ltd. are assumed to be exactly similar not only as

to assets, liabilities and reserves but also to other factors except that the

composition of the share capital differs. The share capital of both the companies

are as under-

nks dEifu;k¡ M fy- o N fy- u dsoy lEifÙk;k¡] nkf;Roksa rFkk lap;ksa ds ekeys esa ,d

tSlh gSa cfYd va’k iw¡th ds xBu dks NksM+dj vUr; ckrksa esa Hkh leku gSaA nksuksa

daifu;ksa dh va’k iw¡th fuEukafdr gS&

Shares ¼va’k½ M Ltd. N Ltd.

6% Pref. shares of Rs. 100 each

¼100 :- okys 6 iwokZf/kdkj vaa’k½

40,00,000 4,00,000

Equity shares of Rs. 100 each ¼100 :- okys lerk

va’k½

2,00,000 38,00,000

42,00,000 42,00,000

The equity shares of the companies may be taken to represent some what

speculative industrial risk. Market yield is 8%. Each of both the companies have

earned a profit of Rs. 7,08,000 and Rs. 2,52,000 in the year 2014 and 2015

respectively.

Estimate the approximate probable price of the equity shares of two companies on

the basis of expected rate of return ignoring all facts other than those stated above.

nksuksa dEifu;ksa ds lerk va’k cgqr dqN lêkRed vkS|ksfxd tksf[ke dk izfrfuf/kRo

djus okys ekus tk ldrs gSaA lk/kkj.k vk; nj 8% gSA izzR;sd dEiuh us o"kZ 2014 rFkk

2015 esa Øe’k% 7]08]000 :- rFkk 2]52]000 :- dk ykHk vftZr fd;kA

4

mijksä rF;ksa ds vfrfjDr vU; fdlh Hkh rF; dks /;ku esa u j[krs gq, nksuksa daifu;ksa

ds lerk va’k dk vuqekfur Hkkoh ewY; visf{kr vk; nj ds vk/kkj ij Kkr dhft,A

Q.No. 9. A limited company was incorporated on 1st September, 2014 in order to purchase

a running business form 1st April, 2014. Following particulars are available from

its records-

1) Total sales for the year was Rs. 80,000, 2) Sales for 1st April 2014 to 1

September, 2014 Rs. 20,000 3) Gross profit for the pre incorporation period is Rs.

7,500 4) Total administrative expenses for the year ending 31st March 2015

(including directors fees Rs. 1,000) Rs. 25,000 5) Company’s share capital was

Rs. 75,000. Find out profit prior to and after incorporation.

,d fyfeVsM dEiuh dk lekesyu 1 flrEcj 2014 dks gqvk ftls ,d pkyw O;kikj dks

1 vizSy] 2014 ls ysuk gSA iqLrdsa ns[kus ls fuEukafdr ckrsa Kkr gqbZ&

1½ o"kZ dh fcØh 80]000 :- FkhA 2½ 1 vizSy] 2014 ls 1 flrEcj] 2014 dh fcØh

20]000 :- FkhA 3½ lekesyu ds iwoZ dk ldy ykHk 7]500 :Ik, FkkA 4½ 31 ekpZ 2015

dks lekIr gksus okys o"kZ ds iz’kklfud [kpsZ ¼1]000 lapkydksa dh Qhl feykdj½ 25]000

:- FksA 5½ dEiuh dh va’k iw¡th 75]000 :- FkhA lekesyu ds igys vkSj ckn dk ykHk

fudkfy,A

OR

A Ltd. acquired a business as on 1st July, 2014. It being incorporated on 1

st

November, 2014. The first final accounts are drawn on 31st March, 2015. The

sales for the year were Rs. 3,00,000 and the gross profit ratio is 20%. The general

expenses are Rs. 9,000, directors’ fees Rs. 30,000 per annum and preliminary

expenses Rs. 2,500. Rent up to 31th

December was Rs. 1,800 per annum after

which it was increased to Rs. 3,600 per annum. Salary of the manager who upon

incorporation was made a director was Rs. 4,800 per annum (Since incorporation

his salary was included in directors’ fees above).

Prepare a Profit and loss account in the books of A Ltd., showing the profit for the

period prior to and after incorporation. The total sales were Rs. 9,30,000, The

monthly average of sales for the four months of July to October being one fourth

of that of the remaining period. The company earned a uniform profit.

A fy- 1 uoEcj] 2014 dks lekesfyr gqbZA mlus 1 tqykbZ] 2014 ls ,d O;kikj [kjhnkA

izFke vafre [kkrs 31 ekpZ] 2015 dks rS;kj fd,A o"kZ dh fcØh 3]00]000 :i, Fkh rFkk

ldy ykHk vuqikr 20% FkkA lkekU; O;; 9]000 :-] lapkyd ’kqYd] 30]000 :-

izfro"kZ ,oa izkjfEHkd O;; 2]500 :- gSA 31 fnlEcj rd fdjk;k 1]800 :- izfro"kZ Fkk]

tks ckn esa c<+kdj 3]600 :- izfro"kZ dj fn;k x;kA eSustj dk osru] tks fd

lekesyu ds i’pkr~~ lapkyd cuk fn;k x;k] 4]800 :- izfr o"kZ Fkk ¼lekesyu ds ckn

okyk osru mi;qZä lapkyd ’kqYd esa lfEefyr gS½A

A fy- esa lekesyu ds iwoZ ,oa i’pkr~~ dh vof/k ds fy, ykHk fn[kkrs gq, bl dEiuh

ij ykHk&gkfu [kkrk cukb,A dqy fcØh 9]30]000 :- FkhA tqykbZ ls vDVwcj rd dh 4

ekg dh vof/k ds fy, ekfld vkSlr fcØh ’ks"k vof/k dh ekfld fcØh dk 1@4 Hkkx

gSA dEiuh ds ykHk lEiw.kZ vof/k ds fy, leku Lrj ij gqvkA

Q.No. 10. Following are the balance sheets of Sulay Ltd. and its subsidiary Devanshi Ltd. as

on 31.03.15-

lqy; fyfeVsM vkSj mldh lgk;d nsoka’kh fyfeVsM ds fpës s 31-3-15 dks fuEu izdkj

gSa&

5

Particulars ¼fooj.k½ Sulay

Ltd.

Devanshi

Ltd.

I. EQUITY AND LIABILITIES ¼lerk ,oa nkf;Ro½

Shareholders’ fund ¼vaa’k/kkjh dks"k½

a) Share capital Rs. 100 each ¼vaa’k iw¡th izfr 100 :-½

b) Reserves and surplus ¼lap; ,oa vkf/kD;½

General reserves ¼lkekU; lap;½

Profit and loss account ¼ykHk&gkfu [kkrk½

Current liabilities ¼py nkf;Ro½

Creditors ¼ysunkj½

TOTAL

II. ASSETS ¼lEifÙk;k¡½

Sundry assets ¼fofo/k lEifÙk;k¡½

2,000 shares in Dewanshi Ltd.

¼nsoka’kh fy- esa 2]000 va’k½

TOTAL

10]00]000

2]00]000

1]50]000

2]50]000

16]00]000

14]10]000

1]90]000

16]00]000

2]50]000

¼30]000½

50]000

2]70]000

2]70]000

&

2]70]000

Prepare consolidated balance sheet in each of following cases. ¼fuEu izR;sd fLFkfr

esa fefJr fpëk cukb;s½&

If at the date of acquisition Devanshi Ltd. has ¼;fn va’k Ø; djus dh frfFk dks

nsoka’kh fy- esa½

A) A loss of Rs. 10,000 ¼10]000 :- dh gkfu Fkh½

B) A loss of Rs. 50,000 ¼50]000 :- dh gkfu Fkh½

C) A profit of Rs. 20,000 ¼20]000 :- dk ykHk Fkk½

OR

A ltd. was liquidated. On this date the position of company was as under-

A fy- dk lekiu gqvkA bl frfFk dks dEiuh dh fLFkfr fuEu Fkh&

Cash balance ¼jksdM+ ’ks"k½ 1,000

Bank balance ¼cSad ’ks"k½ 5,000

Plant ¼la;a=½ 2,00,000

Furniture ¼QuhZpj½ 80,000

Debtors ¼nsunkj½ 60,000

Stock ¼Lda/k½ 50,000

Surplus received form fully secured creditors

¼iw.kZ jf{kr ysunkjksa ls izkIr vkf/kD;½

80,000

Preferential creditors ¼iwokZf/kdkj ysunkj½ 3,000

Other unsecured creditors ¼vU; vjf{kr ysunkj½ 3,00,000

Liquidator’s remuneration ¼fuLrkjd dk ikfjJfed½ 8,000

Liquidation expenses ¼lekiu O;;½ 5,000

Debentures ¼_.ki=½ 50,000

10,000, equity shares of Rs. 10 each, Rs. 8 paid up

¼10 :Ik;s okys 10]000 lerk va’k 8 :i;s pqdrk½

80,000

Liquidator made the final call on equity shares which was fully received. Fixed

assets and current assets realized 80% and 60% respectively. Prepare liquidator's

final statement of account.

fuLrkjd us lerk va'kksa ij cdk;k ;kpuk dh tks iw.kZ:i ls izkIr gks xbZA LFkk;h

lEifÙk;ksa ls 80% rFkk pkyw lEifÙk;ksa ls 60% jkf'k olwy gqbZA fuLrkjd dk vfUre

fooj.k&i= cukb,A

6

Q.No. 11. What do you understand by amalgamation of companies? Discuss merits and

demerits of amalgamation.

dEifu;ksa ds ,dhdj.k ls vki D;k le>rs gSa\ ,dhdj.k ds ykHkksa ,oa nks"kksa dh foospuk

fdft,A

OR

Discuss the procedure of reduction of capital and give necessary journal entries.

vkUrfjd iqufuZekZ.k esa iw¡th esa deh dh izfØ;k le>kb;s rFkk ys[kk iqLrdksa esa dh tkus

okyh izfof"V;k¡ nhft,A

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

1


Principles of Statistics Subject Code: BCOM-302

Paper Code: SRS-228 Time : 20 Minutes

M.Marks : 10

Section A

[k.M v


¼oLrqfu"B Á’u½

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for marking the

correct answer.

lHkh iz’u vfuok;Z gSA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA lgh mRrj gsrq fn;s x;s ckDl esa () fpUg dk

iz;ksx djsaA


lgh mÙkj pqfu,&

1. Statistics is-

lkaf[;dh&

a) An art b) A Science

,d dyk gS ,d foKku gS

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

nksuksa (a) ,oa (b) mijksä esa ls dksbZ ugha

2. The sources of data are-

vkdaM+ksa ds L=ksr gSa&

a) Primary data only b) Secondary data only

izkFkfed vkadM+s dsoy f}rh;d vkadM+s dsoy



3. Average is-

vkSlr gS&

a) Measure of Central Tendency b) Sum of number

dsUnzh; izforhdka;kiu vadksa dk tksM+



4. Mean of number 1, 2, - - - n is-

vadksa 1] 2] - - - n dk ek/; gS&

a) n(n+1) b) n+1

2 2

c) n(n2+1) d) None of these

2 mijksä esa ls dksbZ ugha


Roll No.

Enrollment No.

2

5. Median of no. 1, 5, 3, 9, 12, 11-

vadksa 1] 5] 3] 9] 12] 11 dh ef/;dk gS&

a) 5 b) 6

Ikk¡p N%

c) 7 d) 9

lkr ukS

6. Which of the following is not determined in case of individual series-

O;fDrxr Js.kh gsrq fuEu esa ls fdls ugha fudkyk tk ldrk gS&

a) Mean b) Median

ek/; ef/;dk

c) Mode d) None of these

cgqyd mijksä esa ls dksbZ ugha

7. If variance is 69 then standard deviation is-

;fn izlj.k 69 gks rks ekud fopyu gksxk&

a) 69 b) 69+

c) 23 d) None of these


8. Mid value of 70-80 is-

70&80 dk e/; ewY; gS&

a) 70 b) 75

lÙkj fiPpgÙkj

c) 80 d) 5

vLlh ik¡p

9. Second quartile is also known as-

f}rh;d prqFkZe~ dks ;s Hkh dgrs gSa&

a) Mean b) Median

ek/; ef/;dk

c) Mode d) None of these

cgqyd mijksä esa ls dksbZ ugha

10. Correlation is-

lglaca/k gksrk gS&

a) Always positive b) Always negative

ges’kk /kukRed ges’kk _.kkRed

c) Either positive or negative d) None of these

;k rks /kukRed ;k _.kkRed mijksä esa ls dksbZ ugha

11. Range of correlation is-

lglaca/k dh lhek,a gksrh gS&

a) 0 to 1 b) -1 to +1

0 ls 1 &1 ls $1

c) -𝜔 to 𝜔 d) -3 to +3

-𝜔 ls 𝜔 &3 ls $3

3

12. If two regression lines cut at right angle, the value of correlation coefficient is-

;fn nksuksa izrhxeu js[kk,a ,d nwljs dks yEcor~ gks rks lglaca/k xq.kkad dk eku gksxk&

a) 0 b) 1

c) -1 d) +1

13. Scatter diagram is used to study-

izdh.kZ fp= dk iz;ksx fuEu esa ls fdl ds v/;;u gsrq gksrk gS&

a) Mean b) Correlation

ek/; lglaca/k

c) Median d) None of these

ef/;dk mijksä esa ls dksbZ ugha

14. x- x = r 𝜎x (y-y) is the regression equation of –

σy

x- x = r σx (y-y) izrhxeu lehdj.k gS& σy

a) x on y b) y on x

x dk y ij y dk x ij



15. Which of the following is not mentioned for suggested reading for this paper in your

syllabus-

fuEu esa ls dkSu bl ikB~;Øe ds iBu gsrq lq>kfor ugha gSA vkids ikB~;Øe esa&

a) Statistical methods by Dr. S.P. Gupta

lkaf[;dh fof/k;ka MkW- ,l-ih- xqIrk ds }kjk

b) Business Statistical by Jain and Jhunjhunwala

O;olkf;d lkaf[;dh tSu ,oa >qu>quokyk ds }kjk

c) Statistical methods by Digamber Patrri

lkaf[;dh fof/k;ka fnxacj ik=h

d) None of these


16. Which of the following is correct-

fuEu esa ls dkSu&lk dFku lR; gS&

a) byx = r σy b) byx = r σx

σx σy

c) byx = σy d) byx = r σx

rσx σy2

17. Which of the following is correct-

fuEu esa ls dkSu&lk dFku lR; gS&

a) bxy = r σx b) bxy = r σy

σy σx

c) byx = σy d) None of these

rσy mijksä esa ls dksbZ ugha

4

18. Fisher’s method for calculating index number is-

fQ’kj dh fof/k funsZ’kkad fudkyus dh gS&

a) GM of Laspeyer’s and Paasche

yslis;lZ~ o ik’ks dk xq.kksÙkj ek/;

b) AM of Laspeyer’s and Paasche

yslis;lZ~ o ik’ks dk lekUrj ek/;

c) HM of Laspeyer’s and Paasche

yslis;lZ~ o ik’ks dk gjkRed ek/;e

d) None of these


19. HM of number a and b is-

vadkas a vkSj b dk gjkRed ek/;e gS&

a) a+b b) 2ab

2 a+b

c) a+b d) None of these

2ab mijksä esa ls dksbZ ugha

20. Algebraic sum of deviation of 100 values from 200 is zero. Then mean will be-

100 ewY;ksa dk 200 ls fy, x, fopyuksa dk chtxf.krh; ;ksx 'kwU; gS] rks ek/; gksxk&

a) 100 b) 200

,d lkS nks lkS

c) 0 d) 150

'kwU; ,d lkS ipkl

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

1


Principles of Statistics Subject Code: BCOM-302


M.Marks : 60

Section B


(y?kq mÙkjh; iz’u)



Q.No. 2. Explain the importance of statistics.

lkaf[;dh ds egRo dh O;k[;k djsaA

OR

What are the different types of statistical investigation?

lkaf[;dh; tkap ds fofHkUu izdkj D;k gSa\ D;k

Q.No. 3. Find mean of the following series-

fuEu Js.kh dk ek/; fudkfy,A

OR

Fine the mode of following series-

fuEu Js.kh ls cgqyd fudkysaA

Q.No. 4. Write short note on Skewness.

fo"kerk ij laf{kIr fVIIk.kh fy[kasA

OR

Write short note on Variance.

izlj.k ij laf{kIr fVIi.kh fy[ksaA

Q.No. 5. Write short note on correlation.

lglaca/k ij laf{kIr fVIIk.kh fyf[k,A

OR

Marks : 0-20 20-40 40-60 60-80

No. of students : 5 7 9 11

izkIrkad % 0-20 20-40 40-60 60-80

Nk=ksa dh la[;k % 5 7 9 11

C.I. : 0-10 10-20 20-30 30-40 40-50

: 12 15 35 17 9

oxkZUrj % 0-10 10-20 20-30 30-40 40-50

vko`fÙk % 12 15 35 17 9

Roll No.

2

Calculate the coefficient of correlation from the following data by Spearman’s rank

differences method:

Price of Tea (Rs.) : 75 88 95 70 60 80 81 50

Price of Coffee (Rs.) : 120 130 150 115 110 140 142 100

Lih;jeSu dh ojh;rk erHksn fof/k }kjk fuEu vkadMksa ls lglaca/k ds xq.kkad dh x.kuk dhft,%

Pkk; dh dher ¼:-½ : 75 88 95 70 60 80 81 50

dkWQh dh dher ¼:-½ : 120 130 150 115 110 140 142 100

Q.No. 6. Give four uses of Index Number.

lwpdkad ds pkj mi;ksx crkbZ,A la[;k

OR

Calculate quantity index and price index using Fisher’s Formula:

Items Base year Current year

Price Total Value Price Total

Value

A 5 50 4 48

B 8 48 7 49

C 6 18 5 20

fQ'kj ds lw= dk mi;ksx }kjk ek=k lwpdkad vkSj ewY; lwpdkad dh x.kuk dhft,%’kj

oLrq,a vk/kkj Ok"kZ pkyw Ok"kZ

dher dqy ewY; dher dqy ewY;

A 5 50 4 48

B 8 48 7 49

C 6 18 5 20

Section C


(nh?kZ mÙkjh; iz’u) Attempt all questions. Each question carries 8 marks.


Q.No. 7. Find mean and variance of following frequency distribution.

x : 1 2 3 4 5 6 7 8 9

f : 1 2 3 4 5 6 7 8 9

fuEufyf[kr vko`fÙk forj.k dk ek/;e o izlj.k fudkysaA

x : 1 2 3 4 5 6 7 8 9

f : 1 2 3 4 5 6 7 8 9 OR

3

In a frequency distribution of 98 students the mean marks is found to be 50. By mistake

the frequency of the class 20-30 was taken as 10 instead of 15 find the correct mean

marks of students.

98 Nk=ksa ds izkIrkadksa ds vko`fÙk foorj.k esa ek/;e izkIrkad 50 ik;k x;kA xyrh ls oxZ

20&30 dh vko`fÙk 15 ds LFkku ij 10 i<+h x;hA Nk=ksa dk lgh ek/;e izkIrkad Kkr dhft,A

Q.No. 8. Find mean, median and mode for the following frequency distribution.

x : 5 10 15 20 25 30 35

f : 2 5 7 28 12 8 1

fuEufyf[kr vko`fÙk forj.k ls ek/;e] ef/;dk ,oa cgqyd Kkr djsaA

x : 5 10 15 20 25 30 35

f : 2 5 7 28 12 8 1 OR

Write a detailed note on measure of central tendency.

dsUnzh; izo`fÙk dh eki ij foLr`r fVIi.kh fy[kasaA

Q.No. 9. Given below are the marks of 9 students of a class. Calculate mean deviation from

median as well as from mean.

S. No. : 1 2 3 4 5 6 7 8 9

Marks : 40 42 45 47 50 51 54 55 57

fuEufyf[kr vkadM+s fdlh d{kk ds 9 Nk=ksa ds vad iznf’kZr djrs gSaA ef/;dk rFkk ek/; ls

ek/; fopyu Kkr dhft,A

Øa- % 1 2 3 4 5 6 7 8 9

vad % 40 42 45 47 50 51 54 55 57

OR

Calculate Karl Pearson’s coefficient of Skewness from the following data:

Age (in years) : 10-20 20-30 30-40 40-50 50-60

No. of Persons: 18 20 30 22 10

fuEu vkadM+ksa ls fo"kerk ds dkyZ fi;lZu ds xq.kkad dh x.kuk dhft,%dkyZ

vk;q ¼o"kZ esa½ : 10-20 20-30 30-40 40-50 50-60

O;fDr;ksa dh la[;k : 18 20 30 22 10

Q.No. 10. Find correlation coefficient from the following data.

x : 100 90 80 70 60 50

f : 150 160 170 180 190 200

fuEu vkadM+ksa ls lglaca/k xq.kkad Kkr dhft,A

x : 100 90 80 70 60 50

f : 150 160 170 180 190 200

OR

4

Explain the following: -

(A) Mean deviation

(B) Standard deviation

(C) Regression

fuEu dh O;k[;k dhft,A

¼v½ ek/; fopyu

¼c½ ekud fopyu

¼l½ izrhxeu

Q.No. 11. Find Laspeyre’s, Paasche’s and Fisher’s index numbers from the following data:

Commodity Base year Current year

Quantity Price (Rs.) Quantity Price (Rs.)

A 12 10 15 12

B 15 7 20 5

C 24 5 20 9

D 5 16 5 14

fuEu vkadMksa ls yslis;Z] ik'ks vkSj fQ'kj lwpdkad vadks dks [kksft,%

oLrq vk/kkj Ok"kZ pkyw Ok"kZ

la[;k jkf’k ¼:-½ la[;k jkf’k ¼:-½

A 12 10 15 12

B 15 7 20 5

C 24 5 20 9

D 5 16 5 14

OR

With the help of the following data prepare consumer price index number for the current

year using (i) Weighted average of price relation and (ii) Weighted aggregative price

methods:

Items of Expenses Weight Base year Price

(Rs.)

Current year price

(Rs.)

Barber 16 8 10

Washerman 22 4 14

Soap 18 5 16

Pen 20 6 27

Calculator 24 8 28

fuEu vkadM+ksa dh enn ls ¼i½ dher laca/k dh Hkkfjr vkSlr vkSj ¼ii½ Hkkfjr ;ksxkRed dher

rjhdksa dk mi;ksx dj pkyw o"kZ ds fy, miHkksäk ewY; lwpdkad la[;k dks cukb,%

O;; oLrq otu vk/kkj o"kZ ¼:-½ pkyw o"kZ ¼:-½ ukbZ 16 8 10

/kksch 22 4 14

lkcqu 18 5 16

dye 20 6 27

dsYdqysVj 24 8 28

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

1


Income Tax Procedures & Practices Subject Code: BCOM-303


M.Marks : 10

Section A

[k.M v (Objective Type Questions)

¼oLrqfu"B Á’u½


correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa () fpUg

dk iz;ksx djsaA


lgh mÙkj pqfu,&

1. Income Tax is a -

vk;dj ,d &&&& dj gS&

a) Direct Tax b) Central Tax

izR;{k dj dsUnzh; dj

c) Tax on Income d) All of these

vk; ij yxus okyk dj mi;qZDr esa ls lHkh

2. Tax on company’s income is -

dEifu;ksa dh vk; ij yxus okyk dj gksrk gS&

a) Income Tax b) Corporate Tax

vk;dj fuxe dj

c) Company Tax d) All of these

dEiuh dj mi;qZDr esa ls lHkh

3. Previous year ends on -

xr o"kZ lekIr gksrk gS&

a) 31st December b) Just before starting of A.Y.

31 fnlEcj dks dj&fu/kkZj.k o"kZ ds Bhd iwoZ

c) Date of final accounts d) Option of assessee

vafre [kkrs cukus dh frfFk dks djnkrk dh bPNkuqlkj

4. Gross Total Income means -

ldy dqy vk; ls vk’k; gS&

a) Sum of receipt of various heads

fofHkUu 'kh"kZdksa dh izkfIr;ksa dk ;ksx

b) Total Income before deducting deductions

dqy vk; esa ls dVkSfr;ka ?kVkus ds iwoZ dh vk;

c) Taxable Income

dj yxus ;ksX; vk;

d) None of these

mi;qZDr esa ls lHkh

Roll No.

Enrollment No

Enrollment No.


2

5. Every year the residential status of an assessee -

djnkrk dh fuoklh; fLFkfr izR;sd o"kZ

a) May change b) Will certainly change

cny ldrh gS fuf’pr cnysxk

c) Will not change d) None of these

ugha cnyrh gS bueas ls dksbZ ugha

6. Non taxable for non-residents -

vlk/kkj.k fuoklh ds fy, dj;ksX; gS&

a) Income accrued in India

Hkkjr esa mikftZr vk;

b) Income received in India

Hkkjr esa izkIr vk;

c) Foreign business income controlled from Indian

ugha cnyrh gS

d) None of these

bueas ls dksbZ ugha

7. Number of Digit in PAN are-

LFkk;h [kkrk la[;k esa vadksa dh la[;k gksrh gS&

a) 8 b) 10

vkB nl

c) 12 d) No limit

ckjg dksbZ lhek ugha

8. Individual assessee is liable to pay advance tax in _______ installments-

O;fDr djnkrk dks vfxze dj&fd’rksa esa tek djkuk iM+rk gS&

b) 2 b) 3

nks rhu

c) 4 d) Lumpsum

pkj ,d eq’r

9. Deduction allowed for donation to Prime Minister Relief Fund -

iz/kkuea=h jk"Vªh; lgk;rk dks"k esa nku ij dVkSrh feyrh gS&

c) 50% b) 100%

ipkl izfr'kr lkS izfr'kr

c) 10% d) 80%

nl izfr'kr vLlh izfr'kr

10. Section 80C applies on -

/kkjk 80C dh dVkSrh ykxw gksrh gS&

a) Individual and Hindu undivided family

O;fDr o la;qDr fgUnw ifjokj ij

b) Firm

QeZ ij

c) Co-operative Societies

lgdkjh lfefr;ksa ij

d) Company

dEiuh ij

3

11. Education cess is calculated on -

f’k{kk midj dh x.kuk dh tkrh gS&

a) Total Income b) Tax on total income

dqy vk; ij dqy vk; ij ns;dj ij

c) Taxable income d) Agricultural income

dj;ksX; vk; ij d`f"k vk; ij

12. Income included in the income of HUF -

fgUnw vfoHkkftr ifjokj dh vk; esa 'kkfey gksrh gS&

a) Only family business income

dsoy ifjokj ds O;kikj dh vk;

b) Only ancestral property income

dsoy isr`d edku dh vk;

c) Income from other head except salary

osru dks NksM+dj vU; 'kh"kZdksa dh vk;

d) Karta’s Income

drkZ dh vk;

13. Interests of members of H.U.F. are decided by -

fgUnw vfoHkkftr ifjokj ds lnL;ksa ds fgr fu/kkZfjr gksrs gaS&

a) Hindu law b) Indian constitution

fgUnw&ykW Hkkjrh; lafo/kku

c) Muslim law d) None of these

eqfLye ykW buesa ls dksbZ ugha

14. Interest on capital of partners is allowed @ -

f’k{kk midj dh x.kuk dh tkrh gS&

a) 9% b) 10%

ukS izfr'kr nl izfr'kr

c) 11% d) 12%

X;kjg izfr'kr ckjg izfr'kr

15. Types of assessment -

dj&fu/kkZj.k ds izdkj gS&

a) 1 b) 3

,d rhu

c) 4 d) Many

pkj cgqr ls

16. Situations of Best self Judgement assessment’s -

loksZÙke fu.kZ; dj fu/kkZj.k dh n’kk,a gSa&

a) Return filed within time

fooj.kh le; ij izLrqr dh gks

b) Tax deposited within time

dj le; ij tek dj fn;k gks

c) Return not filed

vk; fooj.kh izLrqr ugha dh gks

d) Advance Tax not deposited

vfxze dj ugha tek fd;k gks

4

17. Penalty can be imposed for -

vFkZn.M yxk;k tk ldrk gS&

a) Failure to furnish return

vk; fooj.kh izLrqr ugha djus ij

b) Non payment of tax with in time

le; ij dj ugh atek djkus ij

c) Failure to get account audited

ys[kksa dk vads{k.k ugha djkus ij

d) All of these

mi;qZDr lHkh

18. Appeal may be submitted to Appellate Tribunal by -

vihysV fVªC;wuy ds le{k vihy dh tk ldrh gS&

a) Assessee b) Income Tax department

djnkrk }kjk vk;dj foHkkx }kjk

c) Both (a) & (b) d) Government

¼ a½ ,oa ¼ b½ nksuksa ljdkj }kjk

19. Revision can be done by commissioner -

dfe’uj }kjk iqufoZpkj fd;k tkrk gS&

a) On the application of assessee

djnkrk ds vkosnu ij

b) Order prejudicial to revenue

jktLo dks gkfu igqapkus okys vkns’k ij

c) Both (a) and (b)

¼ a½ ,oa ¼ b½ nksuksa

d) Request by Assessing Officer

dj&fu/kkZj.k vf/kdkjh dh izkFkZuk ij

20. Getting PAN is compulsory for -

LFkk;h [kkrk la[;k izkIr djuk vfuok;Z gS&

a) Income Tax Payer b) Importer-Exporter

vk;dj nkrk vk;kr&fu;kZrdÙkkZ

c) Charitable Trust d) All of these

/kkfeZd VªLV mi;qZDr esa ls lHkh

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

1


Income Tax Procedures & Practices Subject Code: BCOM-303

Paper Code: SRS-229 Time : 2 Hrs. 40 Mts.

M.Marks : 60

Section B




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

Q.No.2. What do you understand by the term „Income‟?

vk; ls vki D;k le>rs gSa\

OR

Distinguish between Assessment year and previous year.

dj fu/kkZj.k o"kZ ,oa xr o"kZ esa vUrj crkb,A

Q.No.3. Mention the Income tax rates applicable for senior citizen assessee.

ofj"B ukxfjd djnkrk ds fy, ykxw vk;dj dh njksa dk mYys[k dhft,A

OR

State Income Tax deduction on payment of health insurance premium.

LokLF; chek izhfe;e pqdkus lEcU/kh vk;dj dVkSrh crkb;sA

Q.No.4. What are the provisions of Minimum Alternative Tax u/s 115JB?

U;wure oSdfYid dj (MAT) ds lEcU/k esa /kkjk 115JB ds izko/kku le>kb,\

OR

State the incomes which are not included in total Income of HUF?

dkSu&lh vk; ifjokj dh vk; esa tksM+h tkrh gS\

Q.No.5. When does liability to pay advance tax arise?

vfxze dj dk nkf;Ro dc mRiUu gksrk gS\

OR

Write a note on “Pay as you earn Scheme.”

**tSls dekvks] oSls pqdkvks ;kstuk** ij fVIIk.kh fyf[k;sA

Q.No.6. Explain self assessment of tax.

Lo;a dj fu/kkZj.k dks le>kb,A

OR

State the provisions for re-assessment.

iqu% dj fu/kkZj.k ds izko/kku crkb,A

Roll No.

2

Section C

[k.M l

(Long Answer Type Questions)

(nh?kZ mÙkjh; iz’u) Attempt all questions. Each question carries 8 marks)


Q.No.7. What do you understand by Permanent Account Number? What are the consequences

for failure to apply for allotment of Permanent Account Number?

LFkkbZ [kkrk la[;k ls vki D;k le>rs gSa\ LFkkbZ [kkrk la[;k ds fy, vkoaVu ds fy, izkFkZuk

i= nsus esa pwd djus ds D;k ifj.kke gksrs gSa\

OR

Ascertain the residential status of the assessees in the following cases for the

Assessment year 2015-2016-

a) Ajay is a citizen of Indian. He left for Iran on 18th

April 2014 and could not return to

India till the end of the Financial Year 2014-2015.

b) Gautam left for U.S.A. on 10th

March, 2012 after having lived in India for 20 years.

He returned to India on 10th

September 2014.

c) Mr. Injmam a Pakistan cricket player comes India since 2003-04 every year to play

cricket and stays here for 120 days. State his residential status for assessment year

2015-2016.

fuEu n’kkvksa esa dj&fu/kkZj.k o"kZ 2015&16 ds fy, djnkrkvksa dh fuoklh; fLFkfr crkb,&

v½ vt; Hkkjrh; ukxfjd gSA og 18 vizSy 2014 dks bZjku x;k vkSj foÙkh; o"kZ

2014&15 ds vUr rd Hkkjr okil u vk ldkA

c½ xkSre Hkkjr esa 20 o"kZ jgus ds Ik’pkr~ 10 ekpZ] 2012 dks vesfjdk (U.S..A.) x;kA

og 10 flrEcj] 2014 dks Hkkjr okil vk x;kA

l½ ikfdLrkuh fØdsV f[kykM+h fe- bateke 2003&04 ls izfr o"kZ Hkkjr esa fØdsV [ksyus

vkrk gS vkSj Hkkjr esa 120 fnu jgrk gSA dj fu/kkZj.k o"kZ 2015&16 ds fy, mldh

uSokfld fLFkfr D;k gksxh\

Q.No.8. The following particulars are income from various sources of Mr. Vinod Kandhari for

the assessment year 2015-16: -

Rs.

Rent received from house property let out to SBI 1,42,000

Royalty from books (conditions fulfilled u/s 80QQB 1,55,000

Profit from cloth business 20,000

Loss from cotton business 30,000

Profit from Silver speculation business 20,000

Loss from speculation business of shares 30,000

Interest on Bank deposit (Gross) 55,000

Lottery prize (net amount) 21,000

Dividend received on shares of domestic company 8,055

Amount received on maturity of life policy 50,000

Compute the total income and tax liability of Mr. Vinod Kandhari keeping the

following points in mind-

i) He spent Rs. 13,500 on treatment of handicapped dependent.

ii) Donation to P.M. National Defence Fund Rs. 22,000.

3

dj&fu/kkZj.k o"kZ 2015&16 ds fy, Jh fouksn da/kkjh dh fofHkUUk L=ksrksa ls vk; dk fooj.k

fuEufyf[kr gS&

:-

LVsV cSad vkWQ bf.M;k dks fdjk;s ij nh x;h] edku lEifÙk ls izkIr

fdjk;k

1,42,000

iqLrd ls jkW;YVh ¼/kkjk 80QQB dh 'krZs iwjh½ 1,55,000

diM+s ds O;kikj ls ykHk 20,000

:bZ ds O;kikj ls gkfu 30,000

pkanh ds lV~Vs ds O;kikj ls ykHk 20,000

va’kksa ds lV~Vs ds O;kikj ls gkfu 30,000

cSad esa tek ij C;kt ¼ldy½ 55,000

ykWVjh ds buke ls izkIr jkf’k 21,000

?kjsyw dEiuh ls va’kksa ij izkIr ykHkka’k 8,055

thou chek dh ifjiDork ij izkIr jkf’k 50,000

Jh fouksn da/kkjh dh dqy vk; fuEu ckrksa dks /;ku esa j[kdj Kkr dhft, ,oa dj nkf;Rodh

fLFkfr crkb,&

1½ ml ij vkfJr fodykax dh fpfdRlk ,oa ns[kjs[k ij 13]500 :- O;; fd;kA

2½ iz/kkuea=h jk"Vªh; lqj{kk dks"k esa 22]000 :- nku fn;kA

OR

From the following information compute the total income of the firm and tax payable

by it for the assessment year 2015-16-

Rs.

i) Profit from an infrastructure industrial undertaking establishment in

Feb. 2005

40,00,000

ii) Profit from business of poultry breeding 80,00,000

iii) Short term Capital gains 20,00,000

iv) Long term Capital gains 40,00,000

v) Interest from bank 6,00,000

vi) Loss from house property interest on loan taken to construct the

property

10,00,000

vii) Donation to approved charitable Institution 15,00,000

fuEufyf[kr lwpuk ls QeZ dh dqy vk; ,oa ns; dj dh x.kuk dj&fu/kkZj.k o"kZ 2015&16 ds

fy, dhft,&

:-

i) vk/kkjHkwr lajpuk m|e ds ykHk ¼m|e dh LFkkiuk Qjojh 2005 esa dh

xbZ½

40,00,000

ii) dqDdqV ikyu O;olk; dh vk; 80,00,000

iii) vYidkyhu iwath ykHk 20,00,000

iv) nh?kZdkyhu iwath ykHk 40,00,000

v) cSad ls izkIr C;kt 6,00,000

vi) edku lEifÙk ls gkfu ¼edku cukus gsrq fy, _.k dk C;kt½ 10,00,000

vii) ekU;rk izkIr iq.;kFkZ laLFkk dks nku 15,00,000

4

Q.No.9. Prakash Enterprises Ltd. is a company in which Public are substantially interested. It

closes its books on 31st March upto 31

st March, 2015; its incomes are as follows-

Rs.

1. Profit from tiles production unit at Lucknow 3,50,000

2. Profit from business in Lucknow 1,00,000

3. Dividend from domestic company 25,000

4. Dividend from a non-domestic company 20,000

5. Profit from a hotel started in August 2000 in Kanpur, Capital

employed Rs. 15 Lakhs and allowed depreciation Rs. 50,000 which is

not deducted

2,10,000

6. The Company gave a tiles making formula of Uganda and royalty

received in India in consideration

2,10,000

Unabsorbed depreciation Rs. 23,000 and trading activities loss Rs. 15,000 has

been brought forward.

Compute total income and tax payable of the company for the assessment year

2015-16. The company has distributed dividend Rs. 15,000 and gave contribution to

Bharatiya Janata Party Rs. 21,000 as contribution and donation to Prime Minister

National Relief Fund Rs. 48,000 during the previous year.

izdk’k b.Vjizkbtsl fy- turk ds lkjoku fgr okyh ,d dEiuh gSA og viuk fglkc izR;sd

o"kZ 31 ekpZ dks cUn djrh gSA

31 ekpZ rd mldh fuEufyf[kr vk; Fkh&

:-

1. y[kuÅ esa VkbYl cukus dh bdkbZ ds ykHk 3,50,000

2. y[kuÅ esaa O;kikfjd fØ;kvksa ds ykHk 1,00,000

3. ,d vU; ?kjsyw dEiuh ls ykHkka’k 25,000

4. ,d v?kjsyw dEiuh ls ykHkka’k 20,000

5. dkuiqj esa vxLr 2002 ls izkjEHk fd, x, gksVy ds ykHk ftlesa 15 yk[k

:- dh iwath yxh bqbZ Lohd`r âkl 50]000 :- tks ugha ?kVk;k x;k gSA

2,10,000

6. dEiuh us ;qxkaMk dh ,d dEiuh dks VkbYl cukus dk QkeZwZyk fn;k]

ftlds izfrQy esa ifjorZuh; fons’kh eqnzk esa Hkkjr esa jkW;YVh izkIr dhA

2,10,000

23]000 :- dk v’kksf/kr âkl vkSj 15]000 :- dh O;kikfjd gkfu vkxs ykbZ xbZ gSA

dj&fu/kkZj.k o"kZ 2015&16 ds fy, dEiuh dh dqy vk; dh x.kuk dhft,A dEiuh us xro"kZ

esa 15]000 :- ykHkka’k ck¡Vk gS ,oa Hkkjrh; turk ikVhZ dks 21]000 :- pank fn;kA iz/kkuea=h

jk"Vªh; lgk;rk dks"k esa 48]000 :- nku fn;k gSA

OR

The Karta of Hindu undivided family is Surya Mohan. The two brothers Vishnu Mohan

and Chandra Mohan are the other members of the family. The particulars of income of

the family and its members for the assessment year 2015-16 are as under -

i) Profit from business of the family Rs. 3,60,000 after deduction of Rs. 10,000 per

month paid to Vishnu Mohan as salary for working as Salesman.

ii) Rs. 7,50,000 have been invested out of family funds in a firm in the name of

Chandra Mohan and Chandra Mohan‟s one third share in profit for the financial

year 2015-16 is Rs. 1,80,000.

iii) Vishnu Mohan received Rs. 60,000 as rent from his own property while Chandra

Mohan has no other income.

5

Compute the total income of the family, Vishnu Mohan and Chandra Mohan for the

assessment year 2015-16.

,d fgUnw vfoHkkftr ifjokj esa drkZ Jh lw;Z eksgu ds nks HkkbZ fo".kq eksgu vkSj pUnz eksgu

ifjokj ds vU; lnL; gSaA dj&fu/kkZj.k o"kZ 2015&16 ds fy, ifjokj rFkk mlds lnL;ksa dh

vk; dk fooj.k fuEukafdr gS&

1- ifjokj ds O;kikj ls ykHk 3]60]000 :- ;g vk; fo".kq eksgu dks tks foØsrk ds :Ik esa

dk;Z djrk gS] 10]000 :- izfrekg osru nsus ds ckn Kkr dh xbZA

2- ifjokj ds /ku esa ls ,d QeZ esa 7]50]000 :- pUnz eksgu ds uke ij fofu;ksftr fd, x,

rFkk foÙkh; o"kZ 2015&16 ds fy, pUnz eksgu ds ,d&frgkbZ fgLls dk ykHk 1]80]000 :-

gSA

3- fo".kq eksgu dks viuh futh lEifÙk dk 60]000 :- fdjk;k izkIr gksrk gS] tcfd pUnz

eksgu dh dksbZ vU; vk; ugha gSA

dj&fu/kkZj.k o"kZ 2015&16 ds fy, ifjokj ,oa fo".kq eksgu vkSj pUnz eksgu dh dqy vk; dh

x.kuk dhft,A

Q.No.10. Discuss on what dates and to what extent is advance tax paid? How is its computation

and payment made?

vfxze dj dk Hkqxrku fdu&fdu frfFk;ksa dks rFkk fdl ek=k esa fd;k tkrk gS\ bldh x.kuk

vkSj Hkqxrku dSls fd;k tkrk gS\ foospuk dhft,A

OR

Mr. Ankur Jain estimates his income for the current financial year 2015-16 as under-

Rs.

Income from house property (Taxable) 1,26,500

Income from business (Taxable) 4,20,000

Interest on securities and other interest 18,000

Life Insurance premium payable Rs. 21,660 during the financial year 2015-16.

Calculate Advance Tax and find out installment for the year 2015-16.

Jh vadqj tSu dks pkyw foÙkh; o"kZ 2015&16 esa fuEu izdkj vk; izkIr gksus dk vuqeku gS&

:-

edku lEifÙk ls vk; ¼dj ;ksX;½ 1,26,500

O;kikj ls vk; ¼dj ;ksX;½ 4,20,000

izfrHkwfr;ksa ls C;kt ,oa vU; C;kt 18,000

foÙkh; o"kZ 2015&16 esa ns; thou chek izhfe;e 21]660 :-

foÙkh; o"kZ 2015&16 esa vyx&vyx frfFk;ksa ij mlds }kjk tek fd;s tkus okyh vfxze dj

dh jkf’k dh x.kuk dhft;sA

Q.No.11. What is „Best Judgement Assessment‟? Under what circumstances can it be made? Are

there any remedies open to the assessees against such assessment?

^^loksZÙke fu.kZ; dj&fu/kkZj.k** dk D;k vFkZ gS\ ;g fdu n’kkvksa esa fd;k tkrk gS\ D;k ,sls

dj&fu/kkZj.k ds fo:) djnkrkvksa ds ikl dksbZ mik; gS\

OR

Discuss the provisions of the Income Tax Act regarding revisions by the commission of

Income Tax.

vk;dj dfe’uj }kjk iqufoZpkj ds laca/k esa vk;dj vf/kfu;e ds izko/kku le>kb;sA ---------------------------------------

1


Indian Company Act Subject Code: BCOM-304


M.Marks : 10

Section A

[k.M v


¼oLrqfu"B Á’u½


correct answer.

lHkh iz’u vfuok;Z gSA izR;sd i z’u gsrq 1@2 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,&

1. The registration of joint Holding Company is-

la;qDr iw¡th okyh daiuh dk iath;u djkuk gS&

a) Compulsory

vfuok;Z

b) Optional

,sfPNd

c) Compulsory for Public Company but optional for Private Company

lkoZtfud daiuh ds fy, vkfuok;Z fdUrq futh daiuh ds fy, ,sfPNd

d) None of these


2. A Private Company can’t invite to the following for depositing the amount-

,d izkbosV daiuh jde tek djus ds fy, fuEufyf[kr dks fuefU=r ugha dj ldrh&

a) Directors b) Members

lapkydksa dks lnL;ksa dks

c) Own relatives d) Public

vius lEcfU/k;ksa dks turk dks

3. Duty of Registrar about incorporation is not-

fuxeu ds laca/k esa jftLVªkj dk dÙkZO; ugha gSa&

a) To give reasonable fees

mfpr ’kqYd nsuk

b) To give receipt

jlhn nsuk

c) To check the MOA &AOA

ik"kZn lhekfu;e ,oa vUrfuZ;e dh tk¡p djuk

d) To check the vouching of signatures

gLrk{kjksa ds izek.ku dh tk¡p djuk


Roll No.

Enrollment No.

2

4. Effect of Incorporation of Company is-

daiuh ds fuxeu dk izHkko&

a) Perpetual existence

vfofPNUu mÙkjkf/kdkj

b) Common seal

lkekU; eqn~nk

c) Contract between members and company

daiuh vkSj lnL;ksa ds e/; izlafonk

d) All of these

mijksä esa ls lHkh

5. It is not necessary for change in Memorandum of Association-

ik"kZn lhekfu;e esa ifjorZu ds fy, vko’;d ugha gS&

a) Special Resolution

fo’ks"k izLrko

b) Written Permission of Central Govt.

dsUnzh; ljdkj dh fyf[kr Lohd``fr

c) Registrar’s order

jftLVªkj ds vkns’k

d) All of these

mijksä esa ls lHkh

6. The articles of association is compulsory for which of the following Companies?

fuEufyf[kr esa ls fdu daifu;ksa ds fy, vius vUrfuZ;e cukuk vfuok;Z gS\

a) Unlimited Company

vlhfer daiuh

b) Limited Company by Guarantee

xkjaVh }kjk lhfer djuk

c) Private Limited Company by Shares

va’kksa }kjk lhfer futh daiuh

d) All of these

mijksä esa ls lHkh

7. How the Prospectus be issued?

izfooj.k dSls tkjh gksuk pkfg,\

a) Oral b) Written

ekSf[kd fyf[kr

c) Advertisement in radio d) None of these

jsfM;ks ij foKkiu }kjk mijksä esa ls dksbZ ugha

8. A Prospectus must be issued within _________ days of delivering its copy to ROC for

registration-

izfooj.k dh izfr jftLVªkj dks Hkstus ds fdrus fnuksa ds vUnj mls turk dks tkjh

djuk pkfg,\

a) 80 days b) 190 days

80 fnu 190 fnu

c) 90 days d) 290 days

90 fnu 290 fnu

3

9. Types of Preference Shares are-

iwokZf/kdkjh va’k izdkj ds gksrs gSa&

a) Two b) Four

nks pkj

c) Five d) Seven

ik¡p lkr

10. Transfer of Shares registered at?

va’kksa dk gLrkUrj.k dgk¡ jftLVMZ gksrk gS\

a) Office of Company Registrar

daiuh ds jftLVªkj dk;kZy; esa

b) Central Government

dsUnzh; ljdkj dks

c) Company

daiuh esa

d) Company Law Board

daiuh fo/kku e.My esa

11. Transmission of Shares takes place-

va’kksa dk ikjs"k.k gksrk gS&

a) On the Death of Shareholder

va’k/kkjh dh e``R;q gksus ij

b) When the Shareholder becomes Mad

va’k/kkjh ds ikxy gks tkus ij

c) When the Shareholder becomes Insolvent

va’k/kkjh ds fnokfy;k gks tkus ij

d) All of these

mijksä esa ls lHkh

12. According to Companies Act, debenture holder has right for-

daiuh vf/kfu;e ds vUrxZr _.k&i=/kkfj;ksa dks izkIr vf/kdkj gS&

a) Apply to the Court

U;k;ky; esa izkFkZuk&i= ns ldrk gS

b) Appoint a Receiver

Lo;a fjlhoj fu;qDr dj ldrk gS

c) Remedies as a Trustee

_.ki= U;klh ds ek/;e ls mipkj izkIr dj ldrk gS

d) All of these

mijksä esa ls lHkh

13. Every Public Company has minimum __________Director is necessary-

izR;sd lkoZtfud daiuh esa de ls de ---------------------- lapkyd gksuk vko’;d gSA

a) Two b) Three

nks rhu

c) Four d) Five

pkj ik¡p

4

14. There can be maximum gap in two annual general meetings-

nks okf"kZd O;kid lHkkvksa esa vf/kdre vUrj gks ldrk gS&

a) 5 Months b) 10 Months

5 eghus 10 eghus

c) 15 Months d) 20 Months

15 eghus 20 eghus

15. Majority is needed to pass the General Proposal-

Lkk/kkj.k izLrko dks ikfjr gksus ds fy, cgqer dh vko’;drk gksrh gS&

a) 51% Majority b) 2/3 Majority

51% cgqer 2/3 cgqer

c) 3/4 Majority d) 100% Majority

3/4 cgqer 100% cgqer

16. The types of Proposal are-

izLrko ds izdkj gksrs gS&

a) Two b) Three

nks rhu

c) Four d) Six

pkj N%

17. Rule of Majority is not applicable when majority used power and done __________

with Minority.

cgqer dk fu;e ykxw ugha gksxk ;fn cgqer ’kfDr dk iz;ksx dj vYier okys lnL;ksa

ds lkFk ------------------------- djrs gSA

a) Injustice b) Justice

vU;k; U;k;

c) Co-Operative d) None of these

lg;ksx mijksä esa ls dksbZ ugha

18. Who can apply for Prevention of Mismanagement in the Company?

daiuh esa izca/k dh jksdFkke gsrq dkSu O;fDr vkosnu dj ldrk gS\

a) By authorized person of Central Govt.

dsUnzh; ljdkj ds vf/kd``r O;fDr }kjk

b) By application through Central Govt.

dsUnzh; ljdkj }kjk vkosnu

c) By application through members

lnL;ksa }kjk vkosnu

d) All of these

mijksä esa ls lHkh

19. Types of Winding up of Company is/are-

daiuh ds lekiu dk izdkj gS&

a) By Court/Compulsory Winding Up

U;k;ky; }kjk@vfuok;Z lekiu

b) Member’s Voluntary Winding Up

lnL;ksa }kjk LoSfPNd lekiu

c) Creditor’s Voluntary Winding Up

_.knkrkvkas }kjk LoSfPNd lekiu

d) All of these

mijksä esa ls lHkh

5

20. Who may apply for Winding Up in the following-

fuEu esa ls lekiu ds fy, vkosnu dkSu ns ldrk gS\

a) By Contributories b) By the Registrar

va’knkrkvksa }kjk jftLVªkj }kjk

c) By the Central Govt. d) All of these

dsUnz ljdkj }kjk mijksä esa ls lHkh

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

1


Indian Company Act Subject Code: BCOM-304


M.Marks : 60

Section B





Q.No.2. Write any four essentials of a Private Company.

futh dEiuh dh pkj fo’ks"krk,¡ fyf[k,A

OR Give specimen of certificate of Incorporation of Company.

dEiuh ds fuxeu@lekesyu ds izek.k&i= dk uewuk nhft,A

Q.No.3. What is ‘Information Memorandum’? Explain the provisions related to it.

lwpuk Lej.k&i= D;k gS\ blls lEcfU/kr izko/kkuksa dks le>kb,A

OR Discuss in brief to the followings-

fuEu dks la{ksi esa le>kb,&

a) Alteration in Name Clause

a) uke okD; esa ifjorZu

b) Alteration in Capital Clause

b) iw¡th okD; esa ifjorZu

c) Alteration in Object Clause

c) mís’; okD; esa ifjorZu

Q.No.4. What are the restrictions on Transfer of Shares? Discuss.

va’kksa ds gLrkUrj.k ij dkSu ls izfrca/k gSa\ le>kb,A

OR What do you mean by Convertible Debentures?

ifjorZu’khy _.k&i= fdls dgrs gSa\

Q.No.5. What is Companies Meeting?

dEiuh dh lHkk,¡ D;k gksrh gSa\

OR Write short notes on followings-

fuEu ij fVIi.kh fyf[k,&

a) Method of Voting

a) ernku in~~/kfr

b) Proxy

b) izfr iq:"k

c) Poll

c) erx.kuk

Roll No.

.

2

Q.No.6. What are the various modes of Winding up of a Company? What are the circumstances

in which a court may order Winding up of a Company?

,d daiuh ds lekiu dh dkSu&dkSu lh jhfr;k¡ gSa\ os dkSu&dkSu lh ifjfLFkfr;k¡ gSa] ftudks

U;k;ky; daiuh ds lekiu dk vkns’k ns ldrk gS\

OR

Who can apply for Prevention of Oppression of mis-management?

vU;k; ,oa dqÁca/k dh jksdFkke gsrq dkSu O;fDr vkosnu dj ldrk gS\

Section C


(nh?kZ mÙkjh; iz’u)



Q.No.7. Explain the legal position of Promoters. What are their responsibilities as a Company's

Promoter?

izorZdksa dh oS/kkfud fLFkfr dh O;k[;k dhft,A daiuh ds izfr mudk D;k nkf;Ro gSa\

OR

What do you mean by Commencement of Business? How to start the commencement of

business in Private and Public Company?

O;kikj ds izkjaHk djus ls vki D;k le>rs gSaA ,d futh ,oa lkoZtfud daiuh esa O;kikj dk

izkjaHk fdl izdkj ls gksrk gSa\

Q.No.8. What are Articles of Association of Joint Stock Company. State in detail the contents

given there in.

,d la;qDr iw¡th okyh daiuh ds ik"kZn vUrfuZ;e D;k gksrk gS\ blesa lfEefyr ckrksa dk

foLrkj ls mYys[k dhft,A

OR

What is a Prospectus? Write its contents. Is the issue of a Prospectus Obligatory?

Discuss.

,d izfooj.k D;k gksrk gS\ fo"k; lkexzh fyf[k,A D;k bldk fuxZeu vfuok;Z gS\ le>kb,A

Q.No.9. Distinguish between Transfer of Shares and Transmission of Shares.

va’kksa ds gLrkUrj.k ,oa va’kksa ds vfHkgLrkadu esa vUrj crkb,A OR

What is meaning of Debentures? Describe the various types of debentures issued by a

Company.

_.k&i=ksa ls D;k vk’k; gS\ ,d daiuh }kjk fuxZfer fd, tkus okys fofHkUu izdkj ds _.k

i=ksa dk o.kZu dhft,A

3

Q.No.10. Explain the functions of the Managing Director of a Company. State the provision of

the Indian Companies Act regarding appointment remuneration and removal of the

Managing Director of a Company.

izca/k lapkyd ls D;k vk’k; gS\ daiuh vf/kfu;e 1956 ds vUrxZr daiuh ds izca/k lapkyd

dh fu;qfDr] ifjJfed rFkk in ls eqfDr&laca/kh D;k izko/kku gSa\

OR

Define ‘Resolution’. Explain the different types of resolutions that can be passed at

Company Meeting.

izLrko dh ifjHkk"kk nhft,A daiuh lHkk esa Lohdkj fd, tkus okys fofHkUu izdkj ds izLrkoksa

dh O;k[;k dhft,A

Q.No.11. Describe in detail the ‘Winding up of Company’ and ‘Dissolution of Company’.

Distinguish the difference between them.

daiuh ds ^lekiu* ,oa ^fo?kVu*dks le>kb,A rFkk nksuksa esa vUrj Li"V dhft,A

OR

Discuss the Rights and Duties of liquidators in case of winding-up.

U;k;ky; }kjk lekiu dh n’kk esa fuLrkjd ds vf/kdkjksa rFkk dÙkZO;ksa dk o.kZu dhft,A

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

1


Fire and Marine Insurance Subject Code: BCOM-305


M.Marks : 10

Section A

[k.M v


¼oLrqfu"B Á’u½

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for


lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA lgh mÙkj gsrq fn;s x;s ckDl esa () fpUg dk iz;ksx djsaA


lgh mÙkj pqfu,&

1. Origin of Modern Insurance Business can be traced to-

vk/kqfud chek O;olk; dk ewy ----------------------- esa ns[kk tk ldrk gS&

a) Bottomry b) Lloyds

iksrca/k ykW;M~l

c) Rhodes d) Malhotra Committee

jksM~l eYgks=k lfefr

2. Which one of the following does not represent an Insurance Risk-

buesa ls dkSau lk fodYi ,d chek ;ksX; tksf[ke dks ugha n’kkZrk gS\

a) Fire

vfXu

b) Stolen goods

pksjh dk lkeku

c) Burglary

pksjh

d) Loss of goods due to ship capsizing

tgkt iyVus ds dkj.k eky dk uqDlku

3. Risk Indicates:

tksf[ke bafxr djrk gS%

a) Fear of unknown b) Chance of loss

vKkr dk Hk; uqDlku dh laHkkouk

c) Disturbances at Public Place d) Hazard

lkoZtfud LFkku ij xM+cM+h [krjk

4. ____________ is a wrong statement made during negotiation of a contract-

-------------------------- ,d vuqca/k dh lkSnsckth ds nkSjku fn;k x;k ,d xyr c;ku gS&

a) Misrepresentation b) Contribution

feF;k izLrqfr ;ksxnku

c) Offer d) Representation

izLrko izfrfuf/kRo


Roll No.

Enrollment No.

2

5. Earthquake is an example of-

Hkwdai ------------------------- dk ,d mnkgj.k gS&

a) Dynamic Risk b) Marginal Risk

xfr’khy tksf[ke ekewyh tksf[ke

c) Speculative Risk d) Catastrophic Risk

lêk tksf[ke egkladViw.kZ tksf[ke

6. ___________ is not an example of an Asset.

----------------------- laifÙk dk ,d mnkgj.k ugha gSaA

a) House b) Plant and Machinery

edku la;= vkSj e’khujh

c) Sunlight d) Motor Car

lwjt dh jks’kuh eksVj dkj

7. What is the primary purpose of Insurance Regulation?

chek fofu;eksa dk izkFkfed mís’; D;k gSa\

a) To generate fee Income

’kqYd vk; dk l`tu djuk

b) Protect the Interest of Policy Holder

ikWfylh /kkjdks dk fgr laj{k.k

c) To settle Customer Disputes

xzkgd fooknks dk fuiVku

d) To control market share of Private Insurer

izkbosV chekdrkZvksa dh cktkj esa fgLlsnkjh dks fu;af=r djuk

8. Which of the following intermediary is not involved in procurement of Business?

fuEufyf[kr esa ls og dkaSu lk e/;LFk gS tks chek O;olk; laxzg.k ls ugha tqM+k gS\

a) Insurance Brokers b) Individual Agents

chek czksdj ,dy ,tsaV

c) Surveyors d) Corporate Agents

losZ;j dkWiksZjsV ,tsaV

9. _________ is the consideration or price paid by insured under a contract-

---------------------- ,d vuqca/k ds rgr chek/kkjd O;fä }kjk Hkqxrku fd;k tkus okyk

izfrQy ;k ewY; gS&

a) Claim Amount b) Surrender Value

nkok jkf’k vH;iZ.k ewY;

c) Maturity Amount d) Premium

ifjiDork jkf’k izhfe;e

10. A Document which provides an evidence of contract of Insurance is

called__________

og nLrkost tks chek ds vuqca/k dk ,d lk{; miyC/k djkrk gS -------------------- dgykrk

gS&

a) Policy b) Cover Note

ikWfylh vkoj.k i=

c) Endorsement d) Certificate of Insurance

i`"Bkadu chek izek.k i=

3

11. A Warranty:-

,d vk'oklu%&

a) Is the condition explicitly stated in the Policy

ikWfylh esa Li"V :i ls of.kZr ,d 'krZ gS

b) Has to be complied with

dk ikyu fd;k tkuk pkfg,

c) Both (a) and (b)

(a) vkSj (b) nksukas

d) None of these


12. ________ is the price of a given unit of Insurance.

------------------- chek dh ,d fufnZ"V bdkbZ dk ewY; gS&

a) Rate b) Premium

nj izhfe;e

c) Sum Assured d) Bonus

chek jkf’k cksul

13. Policy which cover loss or damage to aircraft is-

og ikWfylh gS tks foeku ds uqDlku ;k {kfr dks vkofjr djrh gS&

a) Statutory liability b) Property Insurance

oS/kkfud ns;rk laifÙk chek

c) Aviation Insurance d) Money Insurance

foekuu chek /ku chek

14. Fire Insurance Policy does not cover damage to property even as add on cover due

to-

vfXu chek ikWfylh ------------------ ds dkj.k chek esa vfrfjDr lqj{kk ds :i essa Hkh laifÙk dks

vkofjr ugha djrh gSA

a) Flood b) Earthquake

ck<+ Hkwdai

c) Fire d) Bombing due to war

vkx ;q) ds dkj.k ceckjh

15. Consequential loss (Fire Policy) covers-

ifj.kkeh gkfu ¼vfXu ik¡fylh½ dks vkofjr djrk gSa&

a) Loss of Profit due to the Damage to Factory

dkj[kkus dks gqbZ {kfr ds dkj.k equkQs dh gkfu

b) Loss of Goodwill

lk[k dh gkfu

c) Material wear and tear in Machinery

e’khujh esa lkexzh dh VwV QwV

d) Losses due to Foreign Exchange fluctuations

fons’kh eqn zk esa mrkj p<+ko ds dkj.k gkfu

4

16. Underwriting is the process of-

chekys[ku --------------------- dh izfØ;k gS&

a) Marketing Insurance Products

chek mRiknks dh fcØh

b) Collecting Premiums from Customers

xzkgdks ls izhfe;e ,d= djuk

c) Risk Selection and Risk Pricing

tksf[ke dk p;u vkSj tksf[ke dk ewY;

d) Selling Insurance Products

fofHkUu chek mRiknks dks fcØh fu/kkZj.k

17. The principle of utmost good faith in under writing is required to be followed by-

chek ys[ku esa --------------------- }kjk ije lnzko ds fl)kar dk ikyu fd;k tkuk vko’;d

gSa&

a) Insurer

chek daiuh

b) The Insured

chek/kkjd

c) Both the Insurer & Insured

chek daiuh vkSj chek/kkjd nksuksa

d) The medical Examiner

fpfdRlk ijh{kd

18. Which branch of Insurance offer cover against war perils?

chek dks dkSu lh ’kk[kk ;q) ds [krjks ds fo:) vkoj.k iznku djrh gS&

a) Marine Policies b) Aviation Policies

leqnzh chek ikWfyfl;k¡ foekuu ikWfyfl;k¡


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

19. The purpose of Deductible Clause is to:

dVkSrh [kaM dk iz;kstu gSa&

a) To avoid claim payment

nkok Hkqxrku ls cpuk

b) To eliminate the payment of small claims

NksVs nkoksa ds Hkqxrku dks [kRe djuk

c) To Harass the Policy Holders

ikWfylh/kkjdkas dks ijs’kku djuk

d) To increase the Premium

izhfe;e c<+kuk

20. Installation of sprinkler system in the premises-,

ifjlj esa QOokjk iz.kkyh dh LFkkiuk%

a) Increases Risk

tksf[ke dks c<+krk gS

b) Decreases the Risk

tksf[ke dks de djrk gS

c) Neither increase nor decrease Risk

tksf[ke dks u c<+krk gS] vkSj u de djrk gS

d) Increase Risk of hooding

vkoj.k ds tksf[ke dks c<+krk gS

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

1

B.Com Third Semester Examination (Year 2015)

Fire and Marine Insurance Subject Code: BCOM-305

Paper Code: SRS-231

Time : 2 Hrs.40 Mts.

M.Marks : 60

Section B





Q.No.2. Distinguish between Physical Hazard and Moral Hazard.

varj Li"V dhft, HkkSfrd [krjk vkSj uSfrd [krjkA

OR

What is Explosion? Also explain the meaning of Implosion.

foLQksV D;k gS\ rFkk var% LQksVu ds Hkh vk’k; dks Li"V dhft,A

Q.No.3. Explain the following-

Losses excluded under, Riot, Strike and Malicious Damage Cover’s.

fuEufyf[kr dks Li"V dhft,&

naxk] gM+rky vkSj fo)s"kiw.kZ {kfr vkoj.k ds varxZr vioftZr gkfu;k¡A

OR

Prepare a Draft and Proposal form for Insurance Company.

chek daiuh ds izLrko QkeZ dk elkSnk cukb,A

Q.No.4. Write a comprehensive note on Fire Declaration Policy.

^^vfXu lwpukis{kh ikWfylh** ij O;kid fVIi.kh dhft,A

OR

What do you think are the factors that have led to the rise of the need for

Insurance?

vkids fopkj esa os dkSu ls rRo gS ftuds dkj.k chek dh vko’;drk mRiUu gqb Z\

Q.No.5. Fire insurance is a personal contract- Comment.

vfXu chek ,d O;fDrxr vuqcU/k gS& fVIi.kh fy[ksA

Or,

Write a short note on “Subrogation”.

fVIi.kh fy[ks&^izLFkkiu*

Q.No.6. What do you understand by Risk & Insurance? Explain.

^tksf[ke chek* ls D;k le>rs gS\

Or,

Explain the meaning and importance of Fire Insurance.

^vfXu chek* ds vFkZ ,oa egRo dks le>k,A

Roll No.

.

2

Section C


(nh?kZ mRrjh; iz’u)



Q.No.7. Enumerate the contents of general Insurance Policy.

lk/kkj.k chek ikWfylh ds fo"k;oLrq foLrkjiwoZd fyf[k,A

OR

Write a brief note on evaluation of “Proximate Clause” with example.

^^vklUudkj.k dk ewY;kadu** fo"k; ij laf{kIr esa mnkgj.k lfgr fy[ksA

Q.No.8. Write a detailed Note on (any two)

a) Non Standard claims

b) Surveyor primary duties

c) Debris Removal

foLr`r fVIif.k;k¡ fyf[k, ¼dksbZ nks½

a) voekud nkos

b) losZ{kd dk izeq[k drZO;

c) eyok gVkuk

OR

Discuss the mandatory disclosures stipulated by IRDA to insurers for the

protection of policy holder interest in general Insurance.

ikWfylh /kkjdks ds fgr ds laj{k.k gsrq chekdrkZvks dh vksj ls fd;s tkus okys vkbZ vkj

Mh , }kjk fu/kkZfjr vfuok;Z fofufnZ"V izdVhdj.kks ij ppkZ dhft,A

Q.No.9. Distinguish between any two of the following-

a) Warranties and Representation.

b) Market Value and Reinstatement Value.

c) Concurrent Policies and Non Concurrent Policies

fuEufyf[kr ds e/; varj crkb, ¼fdUgha nks½

a) okjafV;k rFkk izfrfuf/kRo

b) cktkj Hkko rFkk iqu%LFkkiu ewY;

c) lgefr ikWfyfl;k¡ rFkk vlgefr ikWfyfl;k¡ OR

“The contract of Marine Insurance is based on the principle of utmost good faith” give

your comments.

^^leqnzh chek dh lafonk ije ln~Hkko ds fl)kar ij vk/kkfjr gS** viuh fVIi.kh nsaA

Q.No.10. What is Fire Insurance? Discuss various types of fire Insurance Policies.

^vfXu chek* D;k gS\ vfXu chek ikWfyfl;ksa ds fofHkUu izdkj crk,¡A

OR

Discuss various advantages of fire Policies.

vkx dh uhfr;ksa ds fofHkUu ykHkkssa ij foLr`r :Ik ls crk,¡A

Q.No.11. Discuss the Principles of Fire Insurance Policies.

vfXu chek ikWfyfl;ksa ds fl)kUr ij foLrr :Ik ls crk,¡A

OR

Discuss the features of Fire Insurance Policies.

^^vfXu chek ikWfylh** ds xq.kksa ij foLr`r :Ik ls crk,¡A

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

1

B.Com. Third Semester Examination (Year 2015) Tourism Product of India

Subject Code: BCOM-306


M.Marks : 10

Section A

[k.M ^v^ (Objective Type Questions)

(oLrqfu"B Á’u)

Attempt all questions. Each question carries 1/2 marks. Use the symbol (√) in the box for


lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk iz;ksx djsaA


lgh mÙkj pqfu,&

1. Which city is known as Sandalwood city of India?

Hkkjr esa lsUMyoqM 'kgj ds uke ls tkuk tkrk gSa&

a) Tirupati b) Bangalore

fr:irh csxaykSj

c) Madurai d) Mysore

enqjbZ eSlwj

2. Which is the biggest south Indian state in terms of area?

dkSu lk Hkkjrh; jkT; {ks= Qy dh n`f"V ls cM+k gS\

a) Tamil Nadu b) Andhra Pradesh

rfeyukMw vka/kzkizns’k

c) Karnataka d) Maharashtra

dukZVdk egkjk"Vª

3. The Kumb Mela is held after every ________ years at Ujjain, Haridwar, Nasik &

Prayag-

mTtSu] gfj}kj] ukfld vkSj iz;kx esa dqEHk esyk izfr------------------ o"kZ ds i’pkr~ yxrk gSA

a) 10 b) 14

nLk pkSng

c) 11 d) 12

X;kjg ckjg

4. Which of the three cities make “golden triangle” in India-

Hkkjr esa dkSu ls rhu 'kgj “xksYMu VªkbUxy” cukrs gSA a) Delhi-Agra-Jaipur b) Delhi-Bhopal-Lucknow

fnYYkh&vkxjk&t;iqj fnYYkh&Hkksiky&y[kuÅ

c) Shimla-Chandigarh-Dehradun d) Jaipur-Agra-Bhopal

f’keyk&pafnx<+&nsgjknwu t;iqj&vkxjk&Hkksiky

Roll No.

Enrollment No Enrollment

No.


2

5. Which river has its origination at Gaumukh in the Himalayas-

og unh ftldh mRifRr fgeky; ds xkSeq[k ls gksrh gS&

a) Bhagirathi River b) Ganga River

HkkfxjFkh unh xaxk unh

c) Yamuna River d) Godavari River

;equk unh xksnkojh unh

6. What is the full form of URL-

URL dk iwjk uke crkb;s&

a) Universal Railway Locator

;qfuolZy jsYos yksdsVj

b) Universal Roadways Locator

;qfuolZy jksMost yksdsVj

c) Uniform Resource Locator

;qfuQkeZ fjlkslZ yksdsVj

d) Universal Resource Locator

;qfuolZy fjlkslZ yksdsVj

7. Which element in the water of hot springs of Badrinath cure the skin diseases-

canªhukFk ds xeZ daqM ds ikuh esa ik;s tkus okys fdl rRo ds dkj.k Ropk jksx Bhd gks

tkrk gSA

a) Pottasium b) Calcium

iksVSf’k;e dSfY’k;e

c) Sulphur d) Zinc

lYQj ftad

8. Dance form belongs to south western coastal state of Kerala-

nf{k.k] if’peh dsjy dh uR; fo?kk gS&

a) Kathak b) Kuchipudi

dFkd dqphiqM+h

c) Bharatnatyam d) Kathakali

HkjrukWV;e dFkdyh

9. These mountain ranges known as “ Land of Snow”, separate India from rest of

Asia-

;g ioZr J[akyk,¡ “yS.M vkWQ Luks ds uke ls tkuh tkrh gS”, vkSj Hkkjr dks ,f’k;k ls

i`Fkd djrh gSA

a) Karakoram Ranges

dkjkdksje Ja[kyk,¡

b) Shiwalik Ranges

f’kokfyd Ja[kyk,¡

c) Kunlun Ranges

dquyqu Ja[kyk,¡

d) Himalaya Mountain Ranges

fgeky; ioZr Ja[kyk,¡

10. This river is known as „ Dakshina Ganga‟-

;g unh nf{k.k xaxk ds uke ls tkuh tkrh gS&

a) Godavari b) Ganga

Xkksnkojh xaxk

c) Krishna d) Narmada

d`".kk ueZnk

3

11. Which is the capital of Telangana state?

Rksykaxkuk jkT; dh jkt/kkuh D;k gSa\

a) Guntur b) Vijayawada

xqarwj fot;okM+k

c) Bangalore d) Hyderabad

cSaxykSj gSnjkckn

12. Satpura National Park is located in-

lriqM+k jk"Vªh; m|ku ___________fLFkr gaS& a) Madhya Pradesh b) Himachal Pradesh

e/;izns’k fgekpy izns’k

c) Andhra Pradesh d) Rajasthan

vka/kzkizns’k jktLFkku

13. This is known as palace of wind-

;g iSysl vkWQ fo.M ds uke ls tkuk tkrk gaS&

a) Shore Temple b) Fatehpur Sikri

'kksj eafnj Qrsgiqj lhdjh

c) Ellora caves d) Hawa Mahal

,yksjk xqQk, gok egy

14. Which river flows through the Pakistan and in the northern India?

dkSulh unh ikfdLrku ,ao mRrj Hkkjr esa cgrh gSa\

a) Sindhu River b) Indus River

fla/kq unh b.Ml unh

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

(a) ,oa (b) nksuksa mijksDr esa ls dksbZ ugha

15. ____________ is the capital of Goa-

____________ Xkksok dh jkt/kkuh gSa&

a) Sikkim b) Panaji

flfDde i.kkth

c) Gangtok d) Manipur

xaxVksd euhiqj

16. Indraprasth is the old name of ______-

______ dk izkphu uke bUnªizLFk gSa&

a) Delhi b) Gujarat

fnYyh xqtjkr

c) Punjab d) Kolkata

iatkc dksydRrk

17. _______ and ______ are UNESCO world heritage sites in Madhya Pradesh-

_______,oa _______ e/;izns’k esa UNESCO ds }kjk ?kksf"kr fo’o /kjksgj gSa&

a) Bheem Betika, Birla Mandir b) Sanchi , Bhedaghat

Hkhe csVdk] fcM+yk eafnj lkaph] HksM+k?kkV

c) Bheem Betika, Sanchi d) Panchmari , Vanvihar

Hkhe csVdk] lkaph iape<+h] ou fogkj

4

18. Pongal is celebrated in __________-

Ikksaxy _______ esa euk;k tkrk gSa&

a) Tamil Nadu b) Andhra Pradesh

rfeyukMw vka/kzkizns’k

c) Maharashtra d) West Bengal

egkjk"Vª if’pe caxky

19. „Tamasha‟ is the most popular dance drama of -

Rkek’kk________ dk izflö u`R; ukVd gS&

a) Karnataka b) Madhya Pradesh

dukZVd e/;izns’k

c) Maharashtra d) Andhra Pradesh

egkjk"Vª vka/kzkizns’k

20. Which state is known as Tiger State-

dkSu&lk izns’k VkWbxj LVsV ds uke ls tkuk tkrk gSa&

a) Gujarat b) Maharashtra

xqtjkr egkjk"Vª

c) Madhya Pradesh d) Karnataka

e/;izns’k dukZVd

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

B.Com. Third Semester Examination (Year 2015) Tourism Product of India


Paper Code: SRS-232 Time : 2 Hrs. 40 Mts.

M.Marks : 60

Section B

[k.M ^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)



Q.No. 2 Explain the salient features of India’s geography?

Hkkjr ds Hkqxksy dh fo’ks"krk,Waa¡ crkb;s?

OR

What are the significance of Himalayan Mountain Ranges?

fgeky; ioZr Ja[kykvksa ds egRo dks le>kb;s?

Q.No. 3 Explain India’s wildlife as tourist attraction.

Hkkjrh; oU; thou dks i;ZVd ds vkdZ"k.k ds :Ik esa crkb;s?

OR

What do you understand by responsible tourism?

fjLikUflcy VwfjTe ls vki D;k le>rs gS?

Q.No. 4 Explain the features of Kathakali dance form?

dFkdyh uR; fo|k dh fo’ks"krk,¡ crkb;saA

OR

What is the role of Indian music to promote tourism in India?

Hkkjrh; laxhr dh i;VZu dks c<+kok nsus esa D;k Hkwfedk gS\

Q.No. 5 Explain the location and significance of Delhi?

fnYyh ds LFkkiu ,oa egRo dk o.kZu dhft,A

OR

Explain the location and significance of Jaipur?

t;iqj ds LFkkiu ,oa egRo dk o.kZu dhft,A

Q.No. 6 Discuss about the hill stations of southern India?

nf{k.k Hkkjr ds ioZrh; LFkyksa dk fooj.k dhft,A

OR

Explain the climate conditions and best time to visit Ooty?

ÅaVh tkus ds fy, lgh le;,ao ekSle dh LFkfRk dk o.kZu dhft,A

Roll No.

Section C

[k.M ^l^ (Long Answer Type Questions)

(nh/kZ mRrjh; iz’u)



Q.No. 7 Write a detailed note on major mountain ranges in India?

Hkkjr dh izeq[k ioZr Ja[kykvksa dk foLrkjiwoZd o.kZu dhft,A

OR

Describe the places of Origin and Confluence of main rivers in India?

Hkkjr dh izeq[k ufn;ksa dk mRifRr LFkku ,ao lfEeyu dk o.kZu dhft,?

Q.No. 8 Discuss the major National Parks and Wild Life Sanctuaries in Northern India.

mRrj Hkkjr ds izeq[k jk"Vhª; m|ku ,ao oU; thou vHk;kj.k dk fooj.k nhft,A

OR

Describe the impact of India’s Biodiversity on Tourism Industry?

i;ZVu m|ksx ij Hkkjrh; tSofofo/krk ds izeq[k dk o.kZu dhft,A

Q.No. 9 What is the difference between Bharatnatyam and Kathakali? Explain with its

features and performance.

HkjrukV~;e ,oa dFkdyh uR; fo/kkvksa dh fo’ks"krkvksa ,oa iznZ’ku ds lkFk varj Li"V

dhft,A

OR

What is the impact of Kathak and Manipuri dance form on Indian Culture?

Hkkjrh; laLd`fr ij dFkd ,oa ef.kiqjh u`R; fo/kkvks ds izHkko dk o.kZu dhft,A

Q.No. 10 Explain the significance, climatic conditions, visit time, accommodation and

location of Kullu Manali and Shimla.

dqYyw eukyh ,ao f’keyk dk egRo] ekSle ifjLFkfr] Hkze.k le; ]Bgjko O;oLFkk ,ao

yksds’ku ds ckjs esa crkb;sA

OR

Write short note on Ajmer and on Amarnath?

vtesj ,oa vejukFk ij y?kq ys[k fyf[k;sA

Q.No. 11 Design a tour package of seven days and six nights of Bangalore, Mysore &

Ooty.

csaxykSj ]ÅVh ,oa elwjh LFkyks ij lkr fnu vkSj Ng jkrksa dk Vwj iSdst cukb;sA

OR

Write a short note on Hyderabad with reference to its location, significance,

attraction and accessibility?

gSnjkckn dh fLFkfr ]egRo]eq[; vkd"kZ.k igq¡p ds lanHkZ esa fVIi.kh fyf[k;sA

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

1


Elements of Export Marketing Subject Code: BCOM-307


M.Marks : 10

Section A



correct answer.


1. Which of the following are Trading Blocs-

a) EU b) ASEAN

c) NAFTA d) All of these

2. Clean receipt and qualified receipt are types of ______.

a) Mates Receipt b) Bill of Lading

c) Shipping Bill d) Airway Bill

3. Direct Exports involve ______ risks than Indirect Exports –

a) Less b) More

c) Moderate d) None of these

4. Customs bill is normally made in _______ copies.

a) 1 b) 3

c) 5 d) 6

5. A merchant exporter conducts business in ______ markets.

a) Domestic b) Foreign

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

Roll No.

Enrollment No Enrollment

No.


2

6. ________ acts as a proof that goods have been loaded in the ship.

a) Consular Invoice b) Mates Receipt

c) Bill of Lading d) None of these

7. An export house whose performance is Rs. 100 Crore (FOB) is classified as _____

export house.

a) One Star b) Two Star

c) Three Star d) Five Star

8. FTP does not cover the following sector –

a) Gems and Jewellery b) Marine

c) Technology d) Banking

9. _________ are the restrictions that come in the way of free movement of goods between

countries.

a) Trade Barriers b) Trading Blocs

c) Foreign Exchange Regulations d) None of these

10. State Bill, Claused Bill, Transhipment Bill etc. are different types of __________.

a) Bill of Lading b) Letter of Credit

c) Mates Receipt d) Shipping Bill

11. Direct exporting is suitable for _________.

a) Large scale exporters b) Small scale exporters

c) Medium scale exporters d) None of these

12. INCO Terms rules set up in 1936 by International Chamber of Commerce in______.

a) Italy b) London

c) Paris d) Germany

13. Trade fairs are an integral part of __________ strategy.

a) Finance b) Marketing

c) Purchase d) Human Resource

3

14. FOB Price _________ export incentives.

a) Includes b) Calculates

c) Adds up d) Excludes

15. Replacement of carbon paper by photocopies is an example of _________ factor

affecting selection of potential market for exports –

a) Social b) Cultural

c) Economic d) Technological

16. The co-operative marketing groups formed for joint export marketing are called _____.

a) Export Consortia b) State Export Corporation

c) Canalizing Agencies d) None of these

17. _________ is a middleman in export marketing who looks after exporting of goods

abroad.

a) Manufacturer exporter b) Wholesaler

c) Merchant exporter d) Retailer

18. When a country fixes a ceiling on quantity of imports of a particular commodity, it is

called __________.

a) Bilateral quota system b) Unilateral quota system

c) Multilateral quota system d) Lateral quota system

19. Tariff restricts imports ________ and quota restricts export _________.

a) Indirectly, directly b) Directly, directly

c) Directly, Indirectly d) Indirectly, Indirectly

20. An organization needs ________ finance for realizing payment from a foreign buyer.

a) Post shipment b) Pre-shipment

c) Post shipment as well as d) None of these

pre-shipment

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

1


Elements of Export Marketing Subject Code: BCOM-307

Paper Code: SRS-233

Time : 2 Hrs. 40 Mts.

M.Marks : 60

Section B

(Short Answer Type Questions)


Q.No. 2. What are the factors influencing export marketing?

OR

What are deemed exports?

Q.No. 3. Explain the concept of indirect exports.

OR

What are the problems faced by the exporters in export marketing?

Q.No. 4. Explain the „Star Export House‟.

OR

Describe in brief the main channels of distribution.

Q.No. 5. Explain the impact of International Marketing on culture of a nation.

OR

Write short note on direct mailing.

Q.No. 6. Discuss advantages of arbitration in export.

OR

Explain legal issues in export marketing.

Roll No.

2

Section C

(Long Answer Type Questions) Attempt all questions. Each question carries 8 marks.

Q.No. 7. “An organization should always consider export marketing as a long term investment” –

Comment.

OR

Describe the impact of export trade on the economic development of a country, also

explain India's export composition.

Q.No. 8. Discuss the product innovation and development for foreign market.

OR

Elaborate the various modes of entry in foreign market.

Q.No. 9. Explain the types and criteria of export houses.

OR

Name and explain the various agencies/merchant exporters.

Q.No. 10. Explain the difficulties faced by Indian exporters in International Marketing.

OR

Elaborate cross cultural impact of International Marketing.

Q.No. 11. Explain the objectives and functions of Indian Trade Promotion Organization.

OR

“Trade fairs play an important role in promotion of trade” – Discuss.

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

1


Desktop Publishing Subject Code: BCOM-308


M.Marks : 10

Section A

Objective Type Questions

Attempt All Questions (Each question carry 1/2 mark) Use the symbol (√) in the box for marking

the correct answer.


1. Which of the following program is not a popular professional image editor

program-

a) Adobe PageMaker b) Microsoft Paint

c) Adobe Photoshop d) Corel Draw

2. Desktop publishing combines which of the following-

a) Page Layout b) Word Processing

c) Graphics d) All of these

3. Of the following which will give you the highest quality output-

a) Dot matrix printer b) Ink jet printer

c) Typewriter d) Laser printer

4. The unit of measurement used to measure ‘type’ size-

a) Pica b) Point

b)

c) Pitch d) Font

5. The smallest unit of display on a computer screen is called-

a) Pixel b) Dot

c) Bit d) Byte


Roll No.

Enrollment No.

2

6. …………….. enables you to treat multiple objects as one object-

a) Arranging b) Kerning

c) Grouping d) Styling

7. In general headlines should be-

a) 24-48 points b) 12-24 points

c) 10-12 points d) 8-10 points

8. An object that acts as a placeholder for text and graphics is a-

a) Polygon b) Frame

c) Box d) Callout

9. Which of the following is not a palette in Pagemaker.

a) Stysheets b) Control

c) Colors d) Document Layout

10. Programs used to create or modify vector image are called ………………..

a) Illustration programs b) Image editors

c) Graphical modifiers d) Bit publishing packages

11. The term that describes a user’s participation with a multimedia presentation is-

a) Hyperactivity b) Interactivity

c) Inactivity d) Reactivity

12. The connection between a multimedia presentation and a file containing a song to

be played is called……………..

a) Link b) Chain

c) Pointer d) Tie

13. Clicking on special areas called…………………which activates the various

features of a multimedia presentation-

a) Activators b) Starters

c) Pages d) Buttons

3

14. The graphics can be-

a) Drawing b) Photograph

c) Movies d) All of these

15. Graphics is one of the…………………major key element in design of multimedia

application-

a) Five b) Three

c) Four d) Eight

16. Types of computer graphics are-

a) Vector and Raster b) Scalar and raster

c) Vector and scalar d) None of these

17. Raster graphics are composed of-

a) Pixels b) Paths

c) Palette d) None of these

18. Display card are-

a) VGA b) EGA


19. Graphics image file formats that are used by most of the graphics system are-

a) GIF b) JPEG

c) TIFF d) All of these

20. TIFF are used for-

a) Vector graphics b) Bitmap


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1


Desktop Publishing


Paper Code: SRS-234

Time : 2 Hrs. 40 Mts. M.Marks : 60

Section-B (Short Answer Type Questions)

Attempt all questions (each question carries 4 marks)

Q.No.2. Write three application of DTP.

OR

Explain the typesetting and its technique.

Q.No.3. List some basic features of computer graphics.

OR

Define Random Scan/Raster Scan display.

Q.No.4. What are various character set?

OR

Write a short note on clip art.

Q.No.5. Define the terms static media and dynamic media with suitable examples of each.

OR

Give a definition of multimedia authoring system. What are its key features?

Q.No.6. Explain why multimedia developers need story boards?

OR

What are the characteristics of a good presentation?

Roll No.

2

Section-C

(Long Answer Type Questions)


Q.No.7. What is Desktop publishing? Write about any five features of DTP?

OR

What is a Word Processor? What features a good word processor should have?

Q.No.8. Describe Inkjet printer? Write the features of Inkjet printer?

OR

What is a Laser printer? Write the features of Laser printer?

Q.No.9. Explain Story Editor in PageMaker.

OR

Explain different graphics and text objects in PageMaker.

Q.No.10. Describe the way a multimedia document works.

OR

Explain the components of multimedia operating system.

Q.No.11. What is MIDI? How is a basic MIDI message structured?

OR

What features of MIDI makes it suitable for multimedia application? Briefly

justify your answer. What are the drawbacks of MIDI?

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