A&BCUNIT - I1) Define auditing. (March 2004)2) Set out the objects of audit and describe the advantages of audit. (Oct 2004)3) Tax audit. (March 2003) 4) Balance sheet audit. (Oct 2004)5) Explain the precautions to be taken at the time of commencement of a new audit. (March

2003)6) Preliminaries in commencing a new audit. (Oct 2003)7) Explain the classification of audit8) Explain the advantages of audit. (Oct 2003).9) “Auditing begins where accountancy ends”. Comment, distinguishing between auditing and

accountancy. (March 2004)10) Explain the relative merits and demerits of continuous audit and periodical audit. (March

2003)11) Indicate briefly the objects and advantages of audit from the point of view of a businessman.

(March 2005)12) Occasional audit. (March 2005)13) Types of audit. (Oct 2003).14) What is an Audit Programme? How should it be prepared? State the advantages and

disadvantages of an audit programme. (March 2004)15) Explain its advantages of Audit programme.16) Explain its disadvantages of Audit programme.17) Explain audit notebook. (March 2004)18) Interim audit. (March 2004)19) Errors of omission. (March 2005)20) Error of principal. (Oct 2004)21) Manipulation of Accounts. (Oct 2003)22) Explain audit working papers. (March 2003, oct 2004)23) Investigation. (Oct 2004)24) Explain the objective of working papers.25) Explain internal control. (Oct 2003)26) Explain internal check. (March 2005)27) Explain internal audit. (March 2003, 2004)28) Distinguish between ‘Internal Control’, ‘Internal Check’ and ‘Internal Audit’. How far an auditor

can rely on these in a Statutory Audit? (oct 2004)29) Explain the distinction between internal audit and statutory audit.30) Explain vouching. How do you vouch the following? (Oct 2003)

(i) Cash transactions (ii) Purchase of raw materials and fixed assets (iii) Sales 31) What do you understand by the “Vouching”? how will you vouch the following: (March 2005)

(i) Cash Sales (ii) Traveling expenses (iii) Sale of investments(iv) Bad debts realized (v) Rent received

32) Explain how will you vouch the payment of wages.33) Explain how will you vouch the payment of cashbook.

UNIT – V1) Explain the procedure to be followed for verifying the sundry debtors.2) Explain the procedure to be followed for verifying the sundry creditors.3) How do you verify the following? (Oct 2003)

(i) Free hold premises (ii) Motor vehicles (iii) Investments (iv) Bills Receivable (v) Debentures (vi) Bills Payable (vii) Outstanding

expenses 4) Explain how you will verify with the following as an auditor.

a) Income receivable b) prepaid expenses c) deferred revenue expenditure5) How would you verify the following? (March 2005)

(i) Stock on consignment (ii) Goods in transit(iii) Work-in-progress (iv) Goods sent on consignment

6) Explain the auditor position as regards the valuation of assets and liabilities.7) Distinguish between ‘Verification’ and ‘Valuation’. How would you verify the following:(March

2003)(i) Investments (ii) Motor vehicles (iii) Patents and Copyrights (iv) Bills Payable (v) Secured loans.

8) Explain the verification and valuation ofa) Loans b) Investments c) Stock-in-traded) Goodwill

9) Explain the qualifications of a company auditor. (March 2004)10) Explain the disqualifications of a company auditor.11) Appointment of auditor. (March 2005)12) Explain the various types of appointment of a company auditor.13) Explain the procedure for removal of a company auditor.14) Explain the responsibility of joint auditor.15) Explain on what points the auditor of head office should pay attention of the branch auditor.16) Explain the rights, duties and powers of a company auditor. (March 2003)17) Explain the rules regarding appointment and removal of company auditor. (March 2004) 18) Briefly explain the duties, responsibilities and rights of a company auditor? (Oct 2003)19) Explain the duties of a company auditor.20) Removal of auditor. (Oct 2004)21) Criminal liability of an auditor. (Oct 2004)22) Explain preliminaries to be gone through before the actual work is begum by the company

auditor.23) Audit report. (March 2005, Oct 2003)24) Differentiate audit report and audit certificate.25) Explain the various types of auditor’s opinion.26) Explain the various contents of audit report.27) As an auditor how will you consider the events occurring after balance sheet date?28) Explain the rights, duties and liabilities of an auditor. (March 2005, 2004)29) Criminal liability of auditor. (March 2003)30) “True and Fair” view. (March 2003)31) Explain any three rights of a company auditor. (March 2003)32) Verification and Valuation of Assets and Liabilities. (March 2004)33) State the liabilities of an auditor. (Oct 2003)34) How would you verify and value the assets and liabilities? Explain with examples. (Oct

2004)35) Define Audit Report. What are its contents? (Oct 2004)

UNIT I

1. Definition and qualities of communication2. Features of communication. (10/2004)3. Process of communication or Elements of communication. (3/03) (04)4. General functions or Objectives of communication5. Functions of communication to individuals6. Functions of communication in Business and Commerce.7. Levels of communication8. Advantages and Limitations of Group communication9. Importance or Advantages and Limitations of Public communication10. Importance and limitations of Mass communication11. Forms or Methods of communication12. Media or Modes of communication- the factors to be considered while selecting a proper media.13. What are the various types of Media and explain in detail various interpersonal media? (3/03),

3/04), 10/04)14. Merits and Limitations of Telephone as a Media of communication15. Importance of Cellular Phones as a media of communication16. Advantages and limitations of E-Mail as a media of communication17. What is Teleconferencing? And explain its Advantages and Limitations18. Group and Mass Media communication. (3/03),(10/04)19. Barriers to communication-External and Organizational Barriers20. Socio-psychological Barriers of communication21. What are the Barriers created by the sender and the receiver22. Techniques to improve communication23. What is feedback- Methods of getting and giving feedback24. Principles of Effective communication25. Ten commandments of good communication26. Limitations of communication27. Scope of communication

UNIT II1. Organizational structure and need for effective organizational communication2. Directions of organizational communication or types of organizational communication3. Downward communication- Importance or Advantages4. Objectives of Downward communication5. Limitations of Downward communication6. Media of Downward communication7. Prerequisites of effective downward communication.8. Upward communication and its types.9. Benefits and importance of downward communication 10. Problems and limitations of upward communication.11. Pre-requisites of effective upward communication.12. Lateral and cross-wise communication merits, media and problems.13. Cross-wise and diagonal communication- features- media.14. Lateral and cross-wise communication merit and limitations.15. Communication network- types of communication network.(3/03)(3/04)(10/4)16. Role of network communication in organization.(03/04) (10/04)17. Communication channels in an organization- formal communication- merits-limitations18. Informal communication or grapevine-features19. Forms or types of grapevine.20. Factors that determine grapevine,21. Importance or advantages of grapevine.22. Limitations or difficulties or problems of grapevine.23. Rumors-precautions to be taken by the management to prevent rumors.24. Different types of organizational communication- oral merits- limitations.25. Written communication-forms-advantages and limitations.

UNIT III1. What is intrapersonal communication- factors influencing intrapersonal communication.2. Process of intrapersonal communication3. Perceptions-features-components.(10/03)4. How to improve intrapersonal communication.5. Non-verbal communication meaning.6. Uses or advantages of non-verbal communication.7. Methods of non-verbal communication-visual symbols.8. Importance and limitations of visual symbols.9. Auditory symbols.10. Body language-meaning.11. Components of body language.(10/04)12. Space language-proxemics-features13. Body language-advantages and limitations.14. Tips to make body language effective.15. Types of listening.16. Importance of listening.17. Blocks of effective or reasons for poor listening ability.18. Improving listening skills.

UNIT IV1. Business letters- definition2. Types of business letters.3. Personal letters-meaning- merits4. Formal letters meaning merits.5. Meaning of business letters.6. Features of business letters.7. Functions or merits of business letters.8. Principles of business letters.9. Structure and layout of letter.10. Components of a business letter.11. Elements of a business letter.12. Forms of layout of business letters.13. Styles of presentation of business letters.14. Tips to select a suitable style or format.

15. Planning of business letter-need-factors to be considered.16. Steps in planning.17. Points to be mastered to make business letters effective.18. Essentials of good business writing. 19. Letter calling for a post-points to be noted.20. Specimen of invitation for a post.21. Letter of calling for interview-format.22. Precautions to be taken while drafting calling letter for written test.23. Appointment letter-precautions to be taken and a specimen.24. Termination orders.25. Letters of business enquiries- types-features.26. Letters of reply to enquiry- essentials.27. What is order-advantages of printed orders.28. Points to be considered to ensure efficient and prompt handling of order.29. Changes in orders.30. Replies to orders received.31. Reply to incomplete and defective orders.32. Refusal of an order.33. Complaints or claim adjustment letters- occasions 34. Adjustment letters.

UNIT V1. Meaning and features of business report.2. Objectives of business reports.3. Essentials of good business reports.4. Importance or advantages of business reports.5. Types of business reports.6. Structure of business reports.7. Steps in business report writing.8. Commonly used reports

a. Progress reporTb. Confidential reportsc. Technical reportsd. Directors reporte. Auditors reportf. Market report

BFS

UNIT-I

1) Define commercial bank. Discuss in brief the various functions rendered by a commercial bank?(March, 1998)

2) How do banks create credit? Explain the process and limits of credit creation.3) Describe the structure of Indian financial system?(mar 2002)4) Distinguish between unit banking and branch banking and bring out their relative merits and

demerits.(March,1997)5) Bring out a case for and against the nationalization of major banks in India?(March,1996)6) Bring out the recommendations of narasimham committee on financial and banking sector

reforms?(March, 2004)7) What do you understand by electronic-banking? Explain the benefits of e-banking? (March,1995)8) Describe the major changes in the functioning of commercial banks in India, after implementing

reforms in the banking sector.(April,2000)9) Define a bank. Explain the recent trends in banking in India?(mar 2003)10) Explain the factors that led to banking sector reforms in India. Mention some important

recommendations made by the narasimham committee?(mar 2003)11) Identify the factors that led to reforms in banking sector?(oct 2004)12) Give a brief description of the functions of commercial banks. State the innovative services

rendered by banks in recent times.(oct 2004)13) Explain the concept of priority sector lending by public sector banks. What were the changes

proposed by the narasimham committee in this regards?(mar 2004).14) Discuss the advantages and disadvantages of nationalization of commercial banks. Do you

advocate further nationalization of commercial banks in present cirCumstances?

15) “Banks can lend no more than what they can borrow from the Public” Discuss.16) Explain the different innovations that have taken place in banking industry in the post banking

sector reforms period.17) How do commercial banks create credit? Explain with the help of a bank,s balancesheet.18) Explain in brief the functioning of co-operative banks in India?

UNIT II1) Explain the suggestions for improving the working of indigenous bankers and measures taken

by RBI.(march, 2001)2) Explain the meaning and characteristics of co-operative bank in India and how it differs from

commercial banks.(March,1999)3) Explain the structure of co-operative banking system in India?(March,1998)4) What is meant by multi-agency approach to rural credit make a critical assessment of RRB as

rural credit institutions?(mar 2002)5) What has been the need for development banks in India? Give a brief account of the

contribution made by IFCI as a public sector development bank?(mar 2002)6) What are the characteristics of development banks? What has been the role of development

banks in financing industries?(mar 2004)(oct 2002)7) What are development banks? Describe briefly the various development banks established in

India and bring out their functions?8) Critically examine the role of development banks in the promotion and development of

industries in India.9) Critically examine the role of exchange banks in the present Indian banking scenario.10) What are the problems being faced by the rural credit system in India? To what extent have co-

operative banks helped in solving these problems?(mar 2003)11) Explain the objectives and performance of industrial development bank of India. What policy

changes have taken place recently in development banking in India?(mar 2003)12) Explain the role of co-operative banks as rural credit institutions(oct 2004)13) Evaluate the role of IFCI providing long term finance for industry (oct 2004)14) Analyze the problems of RRB’s and efforts made by the NABARD to improve their performance.

(mar 2004).15) State the objectives of NABARD. To what extent have they been achieved.(oct 2003)16) Examine the multidimensional role of ICICI bank as a development bank in the private sec.(oct

2003).17) What have been the problems relating to rural credit in India ? explain the role of RRB’s in rural

financing.(oct 2002).18) What do 18you mean by central bank? Discuss the functions of RBI?(April,2001) 19) Discuss the functions of RRB”S?(Sep,2002)20) Discuss the role of central bank in developing countries?(April,2005)21) Discuss the measures taken by the RBI for the devloopment of co-operative credit system in the

country(April,2000)22) Explain the defects in the working of exchage banks. Give suggestions for their

improvement(April2005)23) Evaluate the contribution made by IFCI towards the economic development of the country.

(April,2004)24) What is Bank rate? How bank rate is used for controlling the credit created by commercial

banks? What are its limitations?(April 2000)25) What are the objectives of monetary policy? (April,2000)26) Explain the functions of EXIM bank(April 2000)27) What are the main provisions of the banking regulation act, 1949.(April, 2000)

UNIT III

1) What are the features of developed money markets? How do you describe the Indian money market?(mar 2004)

2) Describe the growth of capital market in India?(mar 2004)3) Define money market. Explain its constituents.(oct 2004)4) Explain capital market reforms in India. (oct 2004)5) While tracing the conventional institutions of the Indian money market, give a brief account of

the new institution and instruments that have been introduced(mar 2003)6) What is the nature and importance of financial services? Explain

a. Venture capital b. Factoring services (mar 2003)

7) Examine the deficiencies in the India money market and measures taken by RBI to rectify them?(oct 2003)(mar 2002)

8) Analyze the role of SEBI in regulating the functioning of capital market in India.(oct 2003)(mar 2002)

9) Differentiate money market from capital market. Describe the composition of capital market in India.(oct 2002)

10) What do you understand by financial services? Explain the services rendered by merchant bankers to their clients(oct 2002)

11) Explain the financial services provided by the modern banker12) Discuss the recent developments in Indian money market13) Explain the meaning of money market. What are the defects of the Indian Money Msarket? Give

suggestions for its improvement.14) What are the defects of Indian money market? Suggest measures for overcoming such defects

of the Indian market,.(2001)15) Discuss the recent reforms in the Indian Capital markets.(April2004)What reforms were

introduced to meet the emerging needs of the money markets iin the post-liberalisation period.(April,2004)

16) Explain the role of SEBI in regulating the Indian capital market(April,2005)17) List out the various instruments in the money market and their features.(April,2005)18) Explain the meaning of money market.What are the defects of the Indian Money market? Give

suggestions for its improvement(April2000)19) Explain venture capital and its functions.20) Explain credit rating agencies and their role.

UNIT V1) Define “banker” and “customer”. Explain statutory rights of a banker(oct 2004) (mar 2003)2) Explain banker’s obligation to honor cheques. What is banker’s liability for wrongful dishonor?

(oct 2003)3) Define banker and customer. What precautions does a banker takes while opening accounts in

the name of a. Minorsb. Partnership firms?(mar 2002)

4) When must a banker dishonor cheque? What are the consequences of wrongful dishonor.(mar 2002)

5) Define banker. Explain the statutory obligation of a banker?(oct 2002)6) What is meant by crossing? Explain

a. Account payee crossingb. Not negotiable crossing(oct 2002)

7) Explain a. Garnishee orderb. Attachment orderWhat are the consequences on bankers obligation towards his customer.(mar 2004)

8) Who is collecting banker? When does he get statutory protection(mar 2004)9) What is endorsement? Explain different types of endorsement. (oct 2004)10) Wtate the conditions necessary for a banker to honor cheques presented for payment. When

does he get statutory protection as a paying banker. (mar 2003)11) Who is paying banker? When does he get statutory protection. (oct 2003)12) What do you understand by crossing? Explain different types of crossing?13) Explain customer services .14) What precautions should be taken by a bank while dealing with

a) Joint accountsb) Joint stock companies and c) Partnership firms.(April,2004)

15) “Automation in banking industry enabled COMMERCIAL banks to offer more personal services to the customers” Discuss.(April,2004)

16) What is automation in banking industry/ Do you think automation is helpful in development of banks in India.(April,2005)

17) Explain the circumstances under which a banker can refuse payment of cheques.(April,2000)18) Explain the role of a branch manager and his discretionary powers .19) Explain what do you mean by customer grievances.

UNIT IV

1) What are the Pre-issue responsibilities of a lead manager ?(April,2005)2) What is securitisation ? Discuss the modus operandi of securitisation.(April,2005)3) Explain the Multifarious services of the merchant banks(April,2004)4) Critically assess the role of factoring services and their significance(April,2004)5) Explain about pre-issue and post-issue of merchant banking.6) What are the functions of merchant banking.7) What are the different classifications of merchant bankers.8) What are various factoring services.9) What are the responsibilities of a lead manager.10) What are the services offered by NBFC11) What are book building services - explain.

C&M

UNIT I1. “Financial accounting procedures are generally designed to ascertain the periodic profit or loss,

but there are important limitations and deficiencies in the system”. Discuss2. “While Financial accounting is external, Cost accounting is internal to the business”. Explain3. State and explain the main differences between financial accounting and cost accounting 4. What is Cost accounting? State briefly the scope of cost accounting5. Explain briefly the objectives of cost accounting6. Discuss the advantages of cost accounting7. ‘Cost accounting is an aid to management’. Discuss the main points in support of this statement8. Write a note on types of costing 9. Describe the two methods of costing giving their scope and characteristics10. “Costing system has become an essential tool in hands of management”. Comment11. Outline the steps involved in installing a cost system in a manufacturing unit. What are the

essentials of an effective costing system.12. Describe briefly the characteristics which an ideal costing system should possess.13. Bring out clearly the significance of each of following cost classifications and explain the

meaning of the terms used therein:a. Direct and Indirect b. Variable and Fixedc. Controllable and Uncontrollable

14. Write short notes on:a. Conversion costb. Sunk costc. Opportunity costd. Imputed coste. Cost centerf. Cost unitg. Differential costh. Out of pocket costi. Operating cost

15. Distinguish between:a. Avoidable and Unavoidable costsb. Cost center and Cost unitc. Product costs and Period costsd. Direct costs and indirect costse. Capital costs and Revenue costsf. Opportunity cost and Imputed costsg. Sunk costs and Incremental costsh. Differential costs and Residual costsi. Absolute costs and Alternative costsj. Prime cost and Conversion costk. Out of pocket cost and opportunity costl. Variable cost and direct costm. Estimated cost and standard cost

16. What are direct expenses? Explain them with suitable examples.17. Distinguish between ‘period cost’ and ‘product cost’. Why is this distinction considered

important

18. What is a cost center and how does it differ from a department of a factory?19. “Cost may be classified in a variety of ways according to their nature and the information needs

of management”. Explain and discuss this statement giving examples of classifications required for different purposes.

20. Define ‘fixed cost’ ‘variable cost’ and ‘semi variable cost’

UNIT II

1. Give the meaning of material control.2. What is EOQ3. What is difference between bin card and stores ledger.4. Explain the concept of material control. What are its objectives (B.Com O.U.)5. Distinguish between centralized and decentralized purchasing6. Explain the steps in the purchase of materials from outside (B.Com Madhurai)7. List the documents used in the purchase of materials8. What is meant by perpetual inventory system discuss its advantages9. What do you mean by ABC system of material control10. What do you mean by minimum level, maximum level and reorder level. How are they fixed11. Discuss the advantages and disadvantages of FIFO and LIFO methods of pricing under

conditions of raising prices which of these methods would you recommend and why12. Briefly describe the various methods of pricing the material issues. 13. Explain the standard price method of pricing the material issues14. What are the main factors which you would consider before selecting a method of pricing

material issues15. What are the objectives of good store keeping16. What is the difference between normal wastage and abnormal wastage of materials. State the

steps that should be taken to eliminate them 17. Give specimen and explain the following:

a. Purchase orderb. Good received note/c. Stores ledger accountd. Material transfer note

18. Distinguish between direct and indirect labour and give examples19. State the methods of time keeping20. What is idle time? What are the causes for idle time? How should idle time wages be treated in

cost accounts21. What is labour turnover? What are the methods of measuring it?22. Briefly describe the various methods of labour remuneration and also describe any two

incentives plans23. What are the essential features of a good wage system24. Compare and contrast time rate and piece rate systems of wage payment25. Explain Halsey system of paying incentive wages to workers26. How is bonus calculated under Rowan and Halsey schemes of wage payment27. What are the merits and demerits of time rate and piece rate systems of wage payment ? state

the situations where each of these systems is effective and useful28. Compare and contrast Halsey plan and Rowan plan of labour remuneration29. What is labour turnover? How it is measured? Explain its causes.30. Distinguish between normal and abnormal idle time31. What is non-monetary incentive? Give examples32. Write notes on:

a. Casual workerb. Outworkerc. Taylor’s pland. Time and Job card

33. Explain the different methods of classification of overheads34. Define overhead. Mention the different methods of classification of costs35. Distinguish between allocation and apportionment of overheads. Mention also the basis o f

apportionment of expenses36. Distinguish between allocation and apportionment of overhead37. Define factory overheads. Explain the different methods of absorption of factory overheads38. What is meant by absorption overhead? Describe the different methods of absorption of

overheads39. What is Machine Hour Rate? How is it computed

40. What is meant by under and over absorption of overheads? What is its treatment in cost books?41. How will you treat the following items in cost accounts:

a. Fringe benefits to labourb. Obsolescence lossc. Idle capacity costd. Leave wages

42. Do you think interest on capital be included in cost? Give reasons

UNIT III:1. What is meant by output costing? Give examples of industries where this method can be used2. What is a cost sheet? Explain the purposes served by it3. Describe the objectives of cost sheets. Give an example of a cost sheet indication clearly the

headings and the important items supplying imaginary figures.4. Distinguish between job costing and contract costing. State the special features of contract

costing5. What is contract costing? Explain briefly the principles involved in taking profit on incomplete

contracts6. What is cost-plus contract? Discuss this from the point of view of the manufacturer, the buyer7. Discuss the methods of ascertaining profit on the following contracts:

a. When contract is completedb. When contract is not completedc. When the contract is nearing completion

8. Distinguish between joint cost and subsequent cost9. What are the basic differences between job order and process cost systems10. Describe the general features of process costing? In what type of industries is process costing

generally adopted?11. Define normal and abnormal process losses explaining the possible causes. How are these dealt

with in cost accounts?12. Explain the distinction between joint products and by-products. Give examples13. What do you mean by abnormal gain? How will you treat the same in cost accounts14. What is equivalent production? How is it computed15. What is meant by inter-process profits? What purpose does it serve16. “Job costing is more accurate than process costing”. Comment

UNIT IV1. Define marginal cost.2. What is contribution3. What is P/V ratio4. What is Break-Even Point5. Write a note on:

a. Marginal costing vs Direct costingb. Marginal costing vs Absorption costingc. CVP analysisd. Angle of incidencee. Margin of safety

6. Define ‘marginal cost’ and ‘marginal costing’. How variable costs and fixed costs are treated in marginal costing

7. Explain the concept of ‘marginal costing’. What are the characteristics and assumptions of marginal costing

8. What is the main difference between absorption costing and marginal costing? Discuss9. What is meant by BEA? Discuss the assumptions and the limitations of this technique10. Explain the term ‘break even point’. How is it determined and what is its use11. Explain and bring out in a comparative form the method of income determination under marginal

and traditional costing system12. “The technique of marginal costing can be a valuable aid to management”. Discuss13. Explain the advantages and limitations of marginal costing14. What do you understand by the term “cost-volume-profit” relationship? Why is this relationship

important in business management?15. Discuss the nature of financial statements.16. Financial statements reflect a combination of recorded facts, accounting conventions, and

personal judgments.17. Explain the limitations of financial statements.

18. What do you mean by comparative balance sheet and comparative profit and loss account. Explain and illustrate.

19. what are the various tools of analysis of financial statements. Critically examine these.20. Explain the utility of financial statement analysis to various parties interested in business.

UNIT V1. Explain the following ratios with example:

a. Return on investmentb. Creditor turnover ratiosc. Operating profit ratios

2. Briefly explain the meaning and significance of the following ratios:a. Operating ratiob. Liquidity ratioc. Stock turnover ratio

3. Write short notes on:a. Price-earning ratiob. Debt-equity ratio

4. What do you mean by ratio analysis? Discuss its advantages and limitations5. Briefly explain the various profitability ratios6. Discuss the accounting ratios to judge the liquidity position of a business7. Briefly discuss the uses of ratio analysis8. “Ratio analysis is only a technique for making judgement and not a substitute for judgements”.

Examine9. Discuss the computation and significance of the following financial ratios:

a. Current ratiob. Quick ratioc. Earning per shared. Return on capital employede. Inventory turnoverf. Interest coverage ratio10. Explain the Du-pont chart and its significance.

CORP....

UNIT-I

1. Explain the procedure of forfeiture of shares.(March 2004) 2. Write about calls in advance and calls in arrears? (March 2004)3. What do you understand by issue of shares at a premium? (October 2004)4. ( I ) How does the calls in arrears appear in balance sheet? Three alternatives are given.

Choose the correct one and justify your answer.a. Under the head current liabilities b. By reducing the amount of called up capitalc. Under the head assets.

( II ) Good will in case of joint stock company is shown on the asset sidE under the heading

d. Fixed Assetse. Investmentsf. Current Assets

5. Choose the Correct one and justify your answer (march 2003)6. Pass the entries for issue of shares at discount (October 2003)7. Explain the reserves that can be used for issue of bonus shares. 8. Explain the SEBI guidelines for issue of bonus shares. (ICWA 1988 Dec)9. What is a Bonus Shares? When are bonus shares issued? From which source are they

issued? (Oct/Nov 2003)10. Under what circumstance does a company issue bonus shares? (mar/Apr 2005)11. Explain the conditions to be fulfilled for redemption of preference shares.12. Distinction between debentures and shares. (March/April 2004)13. Explain the points need attention by the company for redemption of debentures.14. Explain the difference between ex-interest and cum-interest.15. Distinction between debentures and debenture stock. (March/April 2004)16. What do you mean by own debentures.

17. Distinction between underwriters and brokers.18. Explain the provisions of section 80 of the companies act, 1956 relating to the redemption of

preference shares. (March/April 2004)19. Briefly explain the various kinds of preference shares. (Oct/Nov 2004)20. State the various methods of redemption of debentures. (Oct/Nov 2004)

UNIT-II

1. Explain the types of amalgamation.2. Explain the methods of calculation of purchase consideration.3. What is meant by Amalgamation? (Oct/Nov 2004)4. Explain the meaning of reduction of share capital of a company. (Oct/Nov 2004)5. Distinguish between Pooling of interest method and purchase method.6. Differentiate between internal and external reconstruction.7. Explain the provisions relating to internal reconstruction.8. When is amalgamation is said to be in the nature of merger?9. Explain the Accounting Standard on amalgamation.

UNIT-III

1. Explain the need for valuation of shares.2. Explain the factors affecting valuation of shares.3. Explain the various methods of valuation of shares. (Oct/Nov 2004, Mar/Apr 2005)4. Explain the advantage in selection of fair value method.5. Explain the circumstances under which valuation of shares is essential and discuss the

various methods of valuing the shares. (March/April 2003)6. State the net assets basis method of valuing shares. (Oct/Nov 2003)7. Explain the meaning of a holding company. (March/April 2004)8. What is minority interest?9. Under what circumstances can a company become a subsidiary to another company.10. What is cost of control?11. Why is consolidation of financial statements of a holding company with its subsidiaries

necessary? (ICWA 2002 June)12. Explain the significance of average clause.13. Define the term short sales, in the context of loss of profit insurance policy. (ICWA 1998

June)

UNIT-IV

1. Explain Schedule 9 of bank accounts.2. Explain Schedule 12 of bank accounts.3. Explain ‘rebate on bills discounted’.4. When is a banking company allowed to form subsidiary company. (ICWA 2004 June)

UNIT-V

1. Explain the modes of winding up.2. Explain the term ‘contributory’.3. Explain list ‘H’.4. Explain the meaning of preference creditors. (March/April 2004)

ED

UNIT-I

1. Who is an entrepreneur? Distinguish between entrepreneur and intrapreneur.[ March 2005]2. Differentiate entrepreneur from professional manager.[March2005]3. Explain various types of entrepreneurs.[ March 2004]4. Give a brief account on nature and importance of an entrepreneur.5. Discuss the status and role of women entrepreneurs with special reference to India6. Explain the problems of women entrepreneurs. How these problems can be solved?[ March

2005)7. Importance of Entrepreneurs. [March 2005]8. Define entrepreneurship and explain its need to Developing Economies [March 2004]9. Define Professional Manager and explain their qualities and characteristics [March 2004]

UNIT-II:1. What is entrepreneurship? Explain clearly the characteristics of an entrepreneur? [March

2005]2. Discuss briefly the environmental factors affecting entrepreneur?3. Describe the main stages in the entrepreneurial process?4. Explain in detail the factors that affect the growth of entrepreneurship.5. Difference between the word Entrepreneur and Entrepreneurship [March 2004]6. Define EDP and explain the essentials of it.7. Do you consider that EDPs will help an overall development of an economy?8. Discuss the need for Entrepreneurial Development Programme in India.9. What are the basic differences between Indian ED and ED of other countries?10. What are the stages in exporting goods? [March 2005]11. Write a note on State Trading Corporation [March 2005]

UNIT-III1. Explain the need for institutions for the entrepreneurship development. [March 2004]2. What are the functions of various institutions that are helping entrepreneurship development?

[March 2004, 2005]3. Describe the role of consultancy organisations in the entrepreneurship development. [March

2005]4. What is the role of financial institutions in the entrepreneurship development? [March 2004]5. What are the major financial institutions assisting the small industries?6. Explain the role of Development Financial Institutions.7. Discuss the objectives and functioning of NIESBUD.[ March 2005]8. Explain the functions and drawbacks of technical Consultancy Organisation.9. Role of SFCs [March 2004]10. What is meant by Entrepreneurship Development? Describe its main phases. [March 2004]11. Discuss various services and facilities extended by the Commercial Banks to Entrepreneurs in

India. [March 2004]12. Explain types of banker finance in entrepreneurship development. [March 2005]

UNIT-IV:1. Explain the concept ‘project’ with the help of definitions given by number of experts and

academicians.[ March 2004]2. How do you classify the projects? Give a rational and acceptable criterion for classifying the

projects.[ March 2004, March2005]3. Explain the characteristics of a project.4. Discuss Desk research and Techno-economic survey as the techniques of project identification.5. What is project identification? Explain the internal and external constraints in the project

identification.6. Discuss the different phases of project life cycle.7. Define project formulation. Explain how the project formulation team is helpful in preparing he

project formulation [March 2004].8. Explain in brief the elements of project formulation9. Explain the different phases of feasibility analysis.10. What do you mean by project report? Explain the general aspects, which are to be covered in

the project report.11. What is a project feasibility report? Explain its significance to the entrepreneurs.12. Draft a Feasibility report for a small-scale organisation.13. What is Network Analysis? How it is useful in project designing?14. Write a short note on Project Designing. [March 2005]15. Write a short note on Project Expansion [March 2005]16. Explain the need of Network analysis in project designing and what steps are to be taken in

preparing network.17. Discuss the advantages and disadvantages of PERT network planning.18. Explain the CPM and discuss the role of critical path in CPM19. Discuss the advantages and disadvantages of CPM.20. Discuss the network planning techniques.21. Define project appraisal and explain its objectives22. Explain the concept ‘pay back period’ and discuss its advantages and disadvantages.

23. What is ‘Average Rate of Return”? Explain its advantages and disadvantages in the financial feasibility of a project.

24. Define the concept Internal Rate of Return.25. Define the concept ‘ Social cost Benefit Analysis”. [March 2005]26. Explain the desirability of UNIDO in comparison with T.M. approach in social cost benefit

analysis.27. Do you think that managerial and commercials appraisal are needed to know the execution of a

project? Explain.28. How financial appraisal of a project is undertaken an entrepreneur? Explain the methods useful

for project financial appraisal.29. Define project planning and explain its objectives.30. Explain the relative merits and demerits of tools of planning.31. Explain the hierarchy of project plans.32. How do you classify the sources of project finance? Explain in brief.33. Discuss the different sources f long-term project finance.34. Explain the relative merits and demerits of equity and preference share capital as source of

long-term finance for a project.35. What is Euro issue? Explain the types of Euro issue.36. Explain the government subsidies provided to the industrial units.37. Discuss the different sources of short-term finances available to the industrial unit.38. Explain the procedure of financial analysis.39. What do you understand by analysis of financial statements? Discuss their utility and

significance to various interested parties.40. Explain various methods used for the analysis of financial statements. (or) Explain the different

types of financial statement analysis that can be made in a business concern. (or) Explain in brief the different techniques of Financial Analysis.

41. What is financial analysis? Discuss the limitations of financial statements analysis.[ March 2004]

UNIT-V1. What do you understand by the term ‘Size of a business unit’?

How can the size be measured? [March 2005]2. Explain the various economies enjoyed by large-scale units.3. What does optimum firm mean? Give the factors, which determine the optimum size of a firm?4. “The final size of the business unit as a whole depends upon the reconciliation of different

optima.” Explain this statement.5. In spite of various large-scale economies, small size still plays an important role in industrial

development. Discuss various reasons for the survival of small-scale units.[ March 2004, 2005]6. What are the facilities provided for promotion of Industrial enterprises in India? [March 2004]7. What are social responsibilities of business firm? [March 2004, 2005]8. What is Corporate Image? [March 2005]9. Write about world successful enterprises:

SONY KODAK FORD INFOSYS TATA CONCERNS GODREJ.

QTUNIT I1. What are index numbers? Explain its importance.2. What are the limitations of index numbers?3. Write a note on splicing of index numbers.4. What is meant by shifting of base of index numbers ? Why is it necessary?5. Describe in brief the objective of analyzing a time series.6. Discuss the importance of analysis of time series. [P.E.I]7. Explain the moving average method.[M.Com Delhi University]8. What are the components of time series? Give one example of each component. [M.Com Madras

University]

UNIT II

1. Define Probability & explain the importance of this concept. [MBA Delhi University]2. State & explain Baye’s theorem & bring out its importance in probability theory. [M.Com Delhi

University]3. Write a note on multiplicative and additive theorem4. Define Binomial distribution & indicate its chief characteristics. [P.E.I]5. State any three properties of Poisson distribution. [Osmania April’04]6. State any three properties of normal distribution. [B.Com Nov.’04]7. The probability that a man will be alive in 25 years is is3/5and the probability that his wife will

be alive in 25 years is 2/3. Find the probability that:(i) both will be alive(ii) only wife will be alive (iii) only man will be alive(iv) at least one of them will be alive [P.E.1- May ‘03]

8. A committee of four persons is to be appointed from 7 men & 3 women. What is the probability that the committee contains (i) exactly two women and (ii) at least one woman? [P.E.1- May ‘04]

UNIT III: 1. What is the importance of sampling as a technique? How does it differ from census method?2. How is the sample size calculated? [Osmania April ‘04]3. What is Hypothesis testing? Explain the steps involved in hypothesis testing.4. What is Null Hypothesis? [Osmania april’04]5. Differentiate between simple random sampling & stratified random sampling. [Nov.2004]6. State the difference between small and large samples. [April 2005]7. What is multistage sampling? [P.E.-1 Nov. ‘97]8. Distinguish between standard and sampling error? [P.E.-1 Nov.’94]9. Distinguish between Point estimate & Interval estimate. [P.E.-1 May ‘95]10. Distinguish between Parameter & Statistic. [P.E.-1 May ‘95]11. Distinguish between Sample & Population. [P.E.-1 May ‘95] UNIT IV1. What is Chi square test? What are its various applications? [M.Com Delhi University]2. Write short notes on analysis of Variance [P.E.-1 Nov’02]3. Give the testing for proportion H0:(π=π0) [P.E.-1 May ‘98]

UNIT V1. Explain the importance of statistical quality control.2. List out the merits of Statistical control. [Osmania April ‘04]3. Explain the need & utility of statistical quality control in industry.[Osmania April ‘04]