Seat

No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-101
M. Com. (Semester - I) (Compulsory) Examination - 2012
MANAGEMENT ACCOUNTING
(2008 Pattern)
Time : 3 Hours]
[Max. Marks : 100
Instruction :
All questions are compulsory and carry equal marks.
Q.1) Give the outline of the objectives and scope of Management Accounting.
What are the functions usually associated with Management Accounting.
OR
Q.1) What is Responsibility Accounting ? Explain its objectives and advantages
in detail.
Q.2) From the following information, prepare a statement showing sources and
applications of funds for the year ended 31st March, 2012 with full working
details :
Balance Sheet as on 31st March, 2012
Liabilities
Share Capital
General Reserve
Profit and Loss
A/c.
Creditors
Provision for
Tax
Mortgage Loan

2011
(Rs.)

2012
(Rs.)

4,50,000
3,00,000

4,50,000
3,10,000

56,000
1,68,000

68,000
1,34,000

75,000

10,000

2,70,000

10,49,000 12,42,000

Assets

2011
(Rs.)

2012
(Rs.)

Fixed Assets
Investments
Inventories

4,00,000 3,20,000
50,000
60,000
2,40,000 2,10,000

Debtors
Bank

2,10,000 4,55,000
1,49,000 1,97,000

10,49,000 12,42,000

Additional Information :
(1)

Investment Costing Rs. 8,000 were sold during the year 2012 for
Rs. 8,500.
[4270]-101
1
P.T.O.

(2)

Provision for Taxation made during the year was Rs. 9,000.

(3)

During the year, part of fixed asset having the book value of
Rs. 10,000 was sold for Rs. 12,000. The profit was included in Profit
and Loss Account.

(4)

Dividend paid during the year amounted to Rs. 40,000.

Q.3) Following are the ratios in respect of the Financial Year 2011-12 :
(1)

Debtors Turnover Ratio

4 times

(2)

Creditors Turnover Ratio

8 times

(3)

Capital Turnover Ratio

2 times

(4)

Stock Turnover Ratio

8 times

(5)

Fixed Assets Turnover Ratio

8 times

(6)

Gross Profit Ratio

25%

(7)

Gross Profit during the year

Rs. 1,00,000

(8)

Reserve and Surplus

Rs. 35,000

(9)

Closing Stock is more by Rs. 20,000 than the opening stock.

(10) There are no long term liabilities towards the outsiders.

You are required to prepare Balance Sheet as at 31st March, 2012 with
as much details as possible.
OR
Q.3) (A)
(B)

Distinguish between Comparative Statements and Common Size

Statements.
What do you mean by Intra and Inter Firm Comparison ?

Q.4) Write short notes : (Any Two)

(a)

Difference between Cash Flow and Fund Flow Statements

(b)

Receivable Management

(c)

Limitations of Management Accounting

[4270]-101

Contd.

Q.5) What is meant by Working Capital ? Enumerate various factors which affect
the Demand of Working Capital in a Business Concern.
OR
Q.5) Estimate the Working Capital required from the following data given below :
Projected Annual Sales

- 75,000 units @ Rs. 100 each.

Cost Price per unit

- Raw Materials Rs. 40, Labour Rs. 10,

Overheads Rs. 30

Debtors pay after

- 10 weaks

Creditors are paid after

- 4 weeks

Raw Materials in Stock

- 6 weeks

Finished Stock

- 8 weeks

Production and Progressive Time - 4 weeks

Wages are paid once in 4 weeks
Assume :
(a)

Contingency - 10% of the Estimated Working Capital

(b)

Average Cash and Bank Balance Rs. 1,87,500.

(c)

Year consist of 48 working weeks.

[4270]-101/3

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-102
M. Com. (Semester - I) (Compulsory) Examination - 2012
STRATEGIC MANAGEMENT
(2008 Pattern)

Time : 3 Hours]
Instructions :

[Max. Marks : 100

(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Define Concept of Strategic Management. Describe in detail, the Scope of

Strategic Management.
OR
Q.1) (A)
(B)

Distinguish between Policy and Strategy with respect to Strategic

Management.
Explain the Companys Goals and Mission with examples.

Q.2) What is Internal Environmental Analysis ? Explain in detail three main steps
in the Process of Internal Environmental Analysis.
OR
Q.2) Define the term Strategic Choice. Explain the major steps in the Process
of Strategic Choice.
Q.3) Explain the meaning of Growth Strategy. Discuss the different types of
External Growth Strategy.
OR
Q.3) State the major Forms of Organisation Structure. Explain the Strategic
Business Unit-organisation Structure (SBU) and Network Organisation
Structure.
[4270]-102

P.T.O.

Q.4) What is Strategic Evaluation ? Explain the basic steps in the Process of
Strategic Evaluation.
OR
Q.4) (A)
(B)

Explain the objectives of Financial Strategy.

Explain the Strategy Formulation Process in the area of Marketing.

Q.5) Write short notes : (Any Four)

(a)

Significance of SWOT Analysis

(b)

Strategic Alliance

(c)

Major Issues in Logistics Strategy

(d)

Steps in Strategic Planning

(e)

Benchmarking

(f)

Six Sigma

[4270]-102/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-102

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[4270]-102

P.T.O.

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[4270]-102/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 4

[4270]-103
M. Com. (Semester - I) Examination - 2012
ADVANCED ACCOUNTING AND TAXATION
SPECIAL PAPER - I
ADVANCED ACCOUNTING
(Group - A)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory and carry equal marks.

(2)

Give working notes wherever necessary.

(3)

Simple pocket calculator is allowed.

Q.1) Explain nature of Accounting and state the importance of Accounting

Principles in the preparation of Financial Statements.
OR
Q.1) Write short notes : (Any Two)
(a)

Types of Leasing

(b)

Professional Development of Accounting in India

(c)

Need for Accounting Standards

[4270]-103

P.T.O.

Q.2) PQR Ltd. acquired 3/4th share of both classes of shares of XYZ Ltd. as
on 1st January, 2011 at a total cost of Rs. 5,00,000.
Balance Sheet of PQR Ltd. as on 31-12-2011
Liabilities
Share Capital :
7,500 Eq. Shares
of Rs. 100 each
Reserves and Surplus :
General Reserve

Rs.

Assets
Fixed Assets :
Land and Building

Rs.
3,00,000

7,50,000
3,80,000

Profit and Loss A/c. 4,00,000

Current Liabilities :
Sundry Creditors
70,000

Plant and Machinery

Investments
Current Assets :
Stock
Sundry Debtors
Cash at Bank

3,80,000
5,00,000
1,70,000
1,20,000
1,30,000

16,00,000
16,00,000
(1) Includes Rs. 20,000 from XYZ Ltd. on which the letter company
made a profit of Rs. 5,000.
(2) Includes Rs. 10,000 stock at cost purchase from XYZ Ltd. part
of Rs. 20,000 (refer point 1 above)
(3) Includes Dividend at 16% p.a. from XYZ Ltd. for the year 2010.
Balance Sheet of XYZ Ltd. as on 31-12-2011
Liabilities
Rs.
Assets
Rs.
Share Capital :
Fixed Assets :
1,000 6% Pref.
Land and Building
90,000
Shares of Rs. 100
each
1,00,000
Plant and Machinery 1,80,000
20,000 Eq. Shares of
Current Assets :
Rs. 10 each
2,00,000
Stock
1,10,000
Reserves and Surplus :
Sundry Debtors
90,000
General Reserve
10,000
Cash at Bank
60,000
Profit and Loss A/c. 1,50,000
Current Liabilities :
Sundry Creditors
70,000
5,30,000
5,30,000
[4270]-103

Contd.

The Balance of Profit and Loss A/c. on 1st January, 2011 was
Rs. 60,000 out of which a dividend of 16% was paid on equity
shares for the year 2010.
Prepare a Consolidated Balance Sheet of PQR Ltd. as on
31-12-2011. (Current year dividend still unpaid)
Q.3) The average tangible capital employed was Rs. 13,50,000 but upon
valuation obtained, the capital was valued at Rs. 14,50,000. The
average net profit (before adjustment) was Rs. 2,07,000. It included
investment income of Rs. 2,000. The cost of investment was
Rs. 50,000. (Present Value). Expenses amounting to Rs. 3,000 p.a.
are likely to be discontinued in future. 50 paisa in a rupee may be
taken as average annual taxation. 6% represented a fair commercial
return.
What will be the value of Goodwill if seven years purchase of super
profit has been considered ? Also find out the value of Goodwill under
Capitalisation Method.
Q.4) Mr. Amitkumar is appointed as a liquidator of a company in voluntary
liquidation on 31-3-2012 and the following balances are extracted from
the books on that date.
Balance Sheet as on 31-3-2012
Liabilities
Share Capital :
16,000 Eq. Shares
of Rs. 10 each
Debentures
Provision for Bad Debts
Bank Overdraft
Liabilities for Purchases

Rs.

Assets
Machinery
Leasehold Property

1,60,000
1,00,000
20,000
50,000
40,000

37,00,000

Investments
Stock
Book Debts
Cash in Hand
Calls in Arrears
Profit and Loss A/c.

Rs.
60,000
94,000
12,000
2,000
1,20,000
2,000
10,000
70,000
37,00,000

The Machinery is valued at Rs. 1,20,000 the Leasehold Properties

at Rs. 1,60,000, Investments at Rs. 8,000 and Stock at Rs. 4,000. Bad
[4270]-103

P.T.O.

Debts are Rs. 4,000, Doubtful Debts are Rs. 8,000 estimated to realise
Rs. 4,000. The Bank Overdraft is secured by deposite of title deeds
of Leasehold Properties. Preferential Creditors for Taxes and Wages
are of Rs. 3,000. Telephone Rent owing is Rs. 1,000.
You are required to prepare :
(a)

Statement of Affairs as regards Creditors and Contributors on

31-3-2012.

(b)

Deficiency or Surplus Account on same date.

Q.5) Following was the trial balance on 31-3-2012 of Mumabi Branch of

an Foreign Firm having Head Office in London :
Trial Balance
Particulars
Stock (1-4-2011)
Purchases and Sales
Debtors and Creditors
Bills Receivables and Bills Payables
Salaries and Wages
Rent, Rates and Taxes
Furniture
Cash at Bank
London Account
Total

Debits
(Rs.)

Credit
(Rs.)

46,500
92,000
1,29,600
44,550
32,000
34,000
31,200
1,13,400

2,40,000
1,45,800
56,700

80,750

5,23,250

5,23,250

On 31-3-2012 the stock was valued at Rs. 2,02,500. The Debit Balance
of the Branch A/c. in London (H.O.) books on 31-3-2012 was 1,230
and Furniture Account appeared at 400. On 31-3-2012 there was
cash in transit from Mumbai to London amounting to Rs. 16,200.
The Rate of Exchange on 31-3-2011 was Rs. 75 per , on 31-3-2012
was Rs. 81 per and average rate was Rs. 80 per .
Prepare Branch Profit and Loss Account and Balance Sheet in the
books of London Head Office as on 31-3-2012.
[4270]-103/4

Seat
No.
Total No. of Questions : 6]

[Total No. of Printed Pages : 5

[4270]-104
M. Com. (Semester - I) Examination - 2012
ADVANCED ACCOUNTING AND TAXATION
SPECIAL PAPER - II
INCOME TAX
(Group - A)
(2008 Pattern)

Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.
(3) Read questions very carefully before attempting the same.
(4) Use of calculator is allowed.

Q.1) Answer any two of the following :

[15]

(a)

State the Rates of Income Tax in case of Individual and

Co-operative Society for A.Y. 2013-14.

(b)

What is the difference between Capital Income and Revenue

Income ?
What are the provisions relating to maintenance of Books of
Account U/s 44AA of the Income Tax Act, 1961 ?

(c)
(d)

State special provisions in respect of newly established units in

SEZ.

Q.2) Write short notes : (Any Three)

(a)

Residential Status of an Individual

(b)
(c)

Treatment of Agricultural Income for Income Tax purpose

Annual Value of House Property

(d)

Set Off of Losses

(e)

Exemptions under Capital Gains

[4270]-104

[15]

P.T.O.

Q.3) Mr. A was a Manager in a factory in Pune. He got Rs. 14,000 p.m.
basic pay, Rs. 1,400 p.m. as dearness allowance (not included for
retirement benefits) and Rs. 2,500 p.m. as House Rent Allowance. He
resides in his own house. He got Rs. 40,000 as Travelling Allowance
for Tour and Medical Allowance of Rs. 80,000
He retired on 1-1-2013 and got Rs. 1,40,000 as gratuity and
Rs. 1,50,000 as accumulated balance in his Unrecognized Provident
Fund. His own contribution and that of the factory of this fund was
equal. He also received Rs. 2,60,000 being the amount of salary for
20 months earned leave to his credit at the time of retirement. Leave
accrued at 40 days per year of actual service.
He was allowed to get pension of Rs. 4,000 per month, three-fourth
of which was commuted for Rs. 1,20,000. He commenced service of
the factory on 1-8-1979 and his average salary during the ten months
immediately preceding his retirement was Rs. 13,000.
Compute the Taxable Income and Tax Liability of Mr. A for the
Assessment Year 2013-14.

[16]

Q.4) The following is the Receipts and Payments Account of a Medical

Practitioner for the year ending 31-3-2013 :
Receipts

Rs.

Payments

Rs.

Balance b/f.

1,00,000

Clinic Rent

Visiting Fees

2,00,000

Staff Salaries

Consultation Fees

1,50,000

Rent and Taxes

6,000

Sale of Medicines

50,000

Electricity and Water

7,000

Operation Theatre Rent

25,000

Purchase of Medical Books

20,100

Interest on Bank Deposit

10,000

Purchase of Surgical Equipments

40,000

Dividend from UTI

10,000

Motor Car Expenses

24,000

Sale of Surgical
Equipment

Medical Association Membership

1,20,000

4,000

36,000
Life Insurance Premium

[4270]-104

24,000

10,000
Contd.

Receipts

Rs.

Payments
Audit Fees

14,000

Staff Welfare Expenses

3,000

Diwali Expenses

2,000

Entertainment Expenses

8,400

Medicines Purchases
Balance c/d
5,81,000

Rs.

26,000
2,72,500
5,81,000

Additional Information :
(1)

A cash payment of Rs. 25,000 was given to him by a patient

in appreciation of his medical services but was not accounted
for in the books of account.

(2)

(3)
(4)

Audit Fees include Income Tax Appeal Expenses of Rs. 10,000.

The rate of depreciation on surgical equipment is 15%. The WDV
of equipments brought forward from earlier year was Rs. 36,000.
He sold equipments for Rs. 36,000. The new surgical equipments
was purchased on 1-11-2012.

(5)

His taxable income from house properties was Rs. 5,00,000.

/4th of Motor Car Expenses relate to his personal use, depreciation

on car allowable under the Income Tax Act is Rs. 9,000 for
professional use.

(6)

Opening and Closing Stock of Medicines were Rs. 10,000 and

Rs. 15,000 respectively.
Compute Total Income of Medical Practioner for A. Y. 2013-14. [16]

[4270]-104

P.T.O.

Q.5) Mr. A owns three house properties, which are situated in three different
cities. All the house properties are meant for self occupation of the
assessee. The particulars of the house properties are as under :
Particulars
Municipal Valuation
Fair Rent
Standard Rent
Municipal Taxes paid
Interest on Money Borrowed
(for construction)
Ground Rent Due
Repairs Expenses
Land Revenue Due

Property A
(Rs.)
1,20,000
1,40,000
1,30,000
30,000
35,000
5,000
4,000
3,000

Property B
(Rs.)
1,00,000
1,50,000
1,60,000
20,000
20,000

3,000
6,000

Property C
C (Rs.)
1,30,000
1,60,000
1,50,000
80,000
15,000
8,000
2,000

Compute the Income from House Property by making assumption

in such a manner that the Tax Liability of Mr. A is minimum.
[16]
Q.6) (A)

X and Y formed a partnership firm during 2012-13. Soon after

its formation, Y brings the following assets as his capital
contribution :
Particulars

Gold
(Rs.)

Building
(Rs.)

8,80,000

24,00,000

12,40,000

21,00,000

Actual Cost

1,60,000

4,80,000

Year of Acquisition

1985-86

1991-92

133

199

Fair Market Value on the date

of transfer
Amount recorded in books

Cost Inflation Index for the year

of Acquisition

Compute the Taxable Capital Gain of Y, assuming he has

invested Rs. 4,80,000 in the specified securities of NHAI
within six months for 3 years. Cost Inflation Index for the
year 2012-13 : 850 (Assumed).
[4270]-104

[10]

Contd.

(B)

Mr. A furnishes the following particulars of his incomes and

losses for the A.Y. 2013-14 :
Compute Gross Total Income with the treatment of Set-off and
Carry forward of Loss :
[12]
Particulars

Rs.

(1)

Interest on Securities (Gross)

1,40,000

(2)

Income from House Property (Computed)

3,00,000

(3)

Profit from Paints Business

6,40,000

(4)

Speculation Profits

1,50,000

(5)

Share of Profit from a Firm

2,30,000

(6)

Long Term Capital Gain

3,00,000

(7)

Short Term Capital Gain

1,80,000

Following are the brought forward items

of the A. Y. 2012-13 :

Rs.

(1)

Loss from Hardware Business

1,50,000

(2)

Unabsorbed Depreciation Allowance of

Paints Business

1,10,000

(3)

Speculation Loss

2,70,000

(4)

Loss from Short Term Capital Assets

2,10,000

(5)

Loss from Long Term Capital Assets

3,10,000

[4270]-104/5

Seat
No.
Total No. of Questions : 6]

[Total No. of Printed Pages : 4

[4270]-105
M. Com. (Semester - I) Examination - 2012
ADVANCED COST ACCOUNTING AND COST SYSTEMS
SPECIAL PAPER - I
ADVANCED COST ACCOUNTING
(Group - B)
(2008 Pattern)

Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) Attempt all questions.
(2) Figures to the right indicate full marks.
(3) Use of calculator is allowed.
Q.l) (A)

(B)

[4270]-105

Fill in the blanks :

[05]

(a)

Job Evaluation is ranking, grading and __________.

(b)

A Contract which guarantees a certain percentage of profit

is called __________ Contract.

(c)

The Industries which render services must make use of

__________ Method of Costing.

(d)

Loss that occurs under inefficient operating condition and

is ordinarily controllable is known as __________.

(e)

Abnormal Losses of Materials are charged to __________.

State whether the following are true or false :

[05]

(a)

A Process Cost System is applicable to paper mills,

chemical works and textile mills.

(b)

Motor Cost for Passengers is ascertained with reference

to per passenger per kilometer.

(c)

The Perpetual Inventory System enables Management to

ascertain stock without physical verification.
1

P.T.O.

(d)

The treatment of idle time in cost accounting depends upon

the distinction between normal and abnormal idle time.

(e)

Departmentalisation of Overheads Facilitates the control

objective of Cost Accounting.

Q.2) What is meant by Absorption of Overheads ? Distinguish between

Allocation and Apportionment of Overheads.
[15]
OR
Q.2) Define Job Evaluation and Merit Rating. What are its merits and
demerits ?
[15]
Q.3) Write short notes : (Any Three)

[15]

(a)

Elements of Cost

(b)

Stages of Product Life Cycle

(c)

Unit Costing

(d)

Material Control

(e)

Advantages of Life Cycle Costing

Q.4) In an Engineering Factory, the following particulars have been

extracted for the year ended 31-12-2011. Compute the Departmental
Overhead Rate for each of the Production Departments, assuming
that overheads are recovered as a percentage of direct wages :
[20]
Particulars

Production Departments

Service Departments

Direct Wages (Rs.)

30,000

45,000

60,000

15,000

30,000

Direct Materials (Rs.)

15,000

30,000

30,000

22,500

22,500

Staff Number

1,500

2,250

2,250

750

750

Electricity (kWh)

6,000

4,500

3,000

1,500

1,500

Assets Value (Rs.)

60,000

40,000

30,000

10,000

10,000

10

16

150

250

50

50

50

Light Points
Area (sq. metres)

[4270]-105

Contd.

The expenses for the period were :

Rs
Power

1,100

Rs
Depreciation

30,000

Lighting

200

Repairs

Stores Overheads

800

General Overheads

Staff Welfare Expenses

3,000

6,000

Rent and Taxes

12,000
550

Apportion the Expenses of Service Dept. Y according to direct wages

and those of Service Dept. X in the ratio of 5:3:2 to the Production
Departments.
Q.5) A Building Contractor took a contract for the construction of a
certain building on 01-01-2011. The Contract Price was agreed at
Rs. 5,00,000. The Contractor had made the following expenditure
during the year :
[20]
Rs.
Direct Materials purchased

22,500

Materials Issued from Stores

18,500

Direct Labour

17,700

Plant

55,000

Indirect Expenses

14,400

From the following further information, prepare a Contract A/c. for

the year. Also show the amount of work-in-progress which will be
shown in the balance sheet of the contractor :
Rs.
Value of Plant on 31-12-2011

49,500

Stock of Materials at Site on 31-12-2011

7,200

Materials returned to Stores

1,200

Work Certified by Architect

90,000

Cash received from the Contractee

72,000

Cost of Work yet not certified

[4270]-105

6,500
3

P.T.O.

Q.6) Sejal Chemicals Ltd. manufacture and sell their chemicals produced
by consecutive processes. The products of these processes are dealt
with as under :
Process - 1

Process - 2 Process - 3

Transferred to next process

66 2/3%

60%

Transferred to Warehouse for Sale

331/3%

40%

100%

Raw Materials used (in tons)

1,400

160

1,260

10

16

5,125

3,140

2,898

Rate per ton (Rs.)

Wages and Other Expenses (Rs.)

In each process 4% of the weight put in is lost and 6% is scrap

which from process 1 realised Rs. 3 per ton, from process 2 Rs. 5
per ton and from process 3 Rs. 6 per ton.
Prepare Process Accounts showing cost per ton of each product. [20]

[4270]-105/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 4

[4270]-106
M. Com. (Semester - I) Examination - 2012
ADVANCED COST ACCOUNTING AND COST SYSTEMS
SPECIAL PAPER - II
COSTING TECHNIQUES AND RESPONSIBILITY ACCOUNTING
(Group - B)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :

Q.1) (A)

[4270]-106

(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

(2)

Use of calculator is allowed.

Fill in the blanks :

[05]

(a)

According to time, budgets are classified into (i) Long

Term Budget (ii) Short Term Budget and (iii) _________
Budget.

(b)

Standard Costing is a _________ which uses standards for

costs and revenue for the purpose of control through
variance analysis.

(c)

Uniform Costing is the use of several undertakings of

the same _________ and practices.

(d)

Labour Rate Variance is favourable, when _________ rate

exceeds the _________ rate.

(e)

Responsibility Accounting is a set-up of _________ for

Cost Control Purpose.
1

P.T.O.

(B)

(C)

State whether the following statements are True or False : [05]

(a)

Fixed Budget can be used only when budgeted level of

activity and actual level of activity are the same.

(b)

Material Cost Variance is the difference between the

Standard Cost of Material and Budgeted Cost of Material.

(c)

When Actual Cost is more than Standard Cost, the variance

is favourable.

(d)

When a Flexible Budget is used, a decrease in production

level would decrease Total Cost.

(e)

Personal Cost Centre is representing an equipment.

Write short notes : (Any Two)

[10]

(a)

Objectives of Budgetory Control

(b)

Principles of Zero Base Budgeting (ZBB)

(c)

Advantages of Uniform Costing

(d)

Advantages of Inter-firm Comparison

Q.2) What do you understand by Budgetary Control ? Explain the

advantages and limitations of Budgetary Control.
[20]
OR
Q.2) What is Responsibility Accounting ? Explain the different types of
Responsibility Centres.
[20]
Q.3) (A)

The following information at 50% capacity is given. Prepare

a Flexible Budget and forecast the profit or loss at 60%, 70%
and 90% capacity :
[10]
Particulars

Expenses at 50% Capacity

(Rs.)

Fixed Expenses :

[4270]-106

Salaries

50,000

Rent and Taxes

40,000

Depreciation

60,000

Administrative Expenses

70,000
2

Contd.

Variable Expenses :
Materials
2,00,000
Labour
2,50,000
Others
40,000
Semi-variable Expenses :
Repairs
1,00,000
Indirect Labour
1,50,000
Others
90,000
It is expected that fixed expenses will remain constant at all capacities.
Semi-variable Expenses will not change between 40% and 60%
capacity, but will rise by 10% between 60% and 75% capacity, a farther
increase of 5% when capacity crosses 75%.
Estimated Sales at various levels

(B)

Capacity
60%

Sales
Rs. 11,00,000

70%

Rs. 13,00,000

90%

Rs. 15,00,000

What do you mean by Standard Costing ? Explain the

advantages of Standard Costing.
[10]

Q.4) From the following information and the assumption that the cash
balance in hand on 1st January, 2011 is Rs. 72,500, prepare a Cash
Budget for 6 months, ended 30th June, 2011 :
[20]
Month

Sales

Materials Wages

Selling Produ- AdminiCost tion Cost stration

(Rs.)
(Rs.)
Cost
(Rs.)

(Rs.)

(Rs.)

(Rs.)

Jan.

72,000

25,000

10,000

4,000

6,000

1,500

Feb.

97,000

31,000

12,100

5,000

6,300

1,700

March

86,000

25,500

10,600

5,500

6,000

2,000

April

88,600

30,600

25,000

6,700

6,500

2,200

May

1,02,500

37,000

22,000

8,500

8,000

2,500

June

1,08,700

38,800

23,000

9,000

8,200

2,500

[4270]-106

Contd.

Assume that 50% are Cash Sales. Assets are to be acquired in the
month of February and April. Therefore, provision should made for
the payment of Rs. 8,000 and Rs. 25,000 for the same in the
respective months. An application has been made to the bank for
the grant of the loan of Rs. 30,000 and it is hoped that it will
be received in the month of May.
It is anticipated that a dividend of Rs. 35,000 will be paid in June.
Debtors are allowed one months credit. Sales Commission @ 3%
on sales is to be paid in the month of Sales. Creditors (for goods
and overheads) grant one month credit.
Q.5) The Standard Material Cost for 100 kg. of Chemical D is made up
of :
Chemical A 30 kg @ Rs. 4 per kg.
Chemical B 40 kg @ Rs. 5 per kg.
Chemical C 80 kg @ Rs. 6 per kg.
In a batch, 500 kg of Chemical D were produced from a mix of
Chemical A - 140 kg at a Cost of Rs. 588
Chemical B - 220 kg at a Cost of Rs. 1,056
Chemical C - 440 kg at a Cost of Rs. 2,860
Calculate :
(a)

Material Cost Variance

(b)

Material Price Variance

(c)

Material Usage Variance

(d)

Material Mix Variance

(e)

Material Yield Variance

_______________

[4270]-106/4

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-107
M. Com. (Semester - I) Examination - 2012
BUSINESS PRACTICES AND ENVIRONMENT
SPECIAL PAPER - I
ORGANISED TRADE AND MARKETS
(Group - C)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

Q.1) Define the term Business.

The objective of business is only Profit Making. Do you agree with
the statement ? Justify your answer.
[20]
OR
Q.1) Briefly discuss the role of State Trading Corporation and the Food
Corporation of India.
[20]
Q.2) Write a detailed note on Business Practices with reference to
E-commerce.

[20]

OR
Q.2) Explain the term Produce Exchanges. Highlight its Organisation and
Management.
[20]
Q.3) What do you mean by Co-operative Marketing ? Explain its functions
and advantages.
[20]
OR
Q.3) Write a detailed note on the role of SEBI.
[4270]-107

[20]
P.T.O.

Q.4) Explain Concept of State Trading. Discuss the arguments for

and against State Trading.

[20]

OR
Q.4) Briefly explain the meaning, functions and structure of Security
Markets.
[20]
Q.5) Write short notes : (Any Two)
(a)

Product Selling Price Policy

(b)

Importance of Service Sector in India

(c)

Features of Organised Commodity Markets

(d)

Objectives of Co-operative Marketing

[4270]-107/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-107

} M
f : 3 ]
:
(1) U .
(2) UH U x .

[U

x :

100

.1) U w l.
gC Uv U }f . K { } }
[20]
U ? } } l.
U
.1) }}f | }}f |}UgH
v U.

[20]

.2) |H -U} S H.

[20]

U
.2) y } U SC U. y S SC
U.
[20]
.3) U } U ? y U U SC U.

[20]

U
.3) |}U S H.
[4270]-107

[20]

P.T.O.

.4) U SC U. {
UH SC U.
[20]

U
.4) | , U v SC U.

[20]

.5) v H : (Uy )

[20]

() S RU U} {
() |H ~ }
(U) S cK
() U C

[4270]-107/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-108
M. Com. (Semester - I) Examination - 2012
BUSINESS PRACTICES AND ENVIRONMENT
SPECIAL PAPER - II
BUSINESS ENVIRONMENT AND POLICY
(Group - C)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1)
(2)

[Max. Marks : 100

All questions are compulsory.

All questions carry equal marks.

Q.1) What is Business Environment ? Describe various levels of Environment.

OR
Q.1) Define the term Environment. State the impact of cultural and technological
aspects of Environment on Business.
Q.2) Explain in detail the Business Environment after Independence in India.
OR
Q.2) Describe the features of Indian Economic Reforms.
Q.3) What is Regional Imbalance ? Explain the causes of Regional Imbalance.
OR
Q.3) What is Water Pollution ? State the effects of Water Pollution on
Business Environment.

[4270]-108

P.T.O.

Q.4) (A)
(B)

Write a detail note on International Business Environment.

Write a detail note on Market Economy System.

Q.5) Write short notes : (Any Two)

(a)

Natural Aspect of Environment

(b)

Inflation

(c)

Causes of Unemployment

(d)

Measures for Controlling the Pollution

[4270]-108/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-108

} M
f :

[U

x :

100

:
(1) U .
(2)

} x .

(3) | x ~U .
.1) U } U ? { f U.
U
.1) w H. SUU ~U
HH } U.
.2) S~ |}{H U S SC U.
U
.2) | <U { CK U.
.3) U }H } U ? U }H U SC U.
U
.3) } U ? U HH }
SC U.

[4270]-108

P.T.O.

.4) () c U S H.
() |H S h S H.
.5) H : (Uy )
() <xU
() H
(U) x U
()

[4270]-108/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-109
M. Com. (Semester - I) Examination - 2012
BUSINESS ADMINISTRATION
SPECIAL PAPER - I
PRODUCTION AND OPERATIONS MANAGEMENT
(Group - D)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

[Max. Marks : 100

Q.1) Define Production Management. Explain the importance and functions of

Production Management.
OR
Q.1) What is Plant Layout ? Explain objectives and types of Plant Layout.
Q.2) What is meant by Product Development ? State factors and techniques of
Product Development.
OR
Q.2) What is Production Control ? Explain its objectives and importance in a
Production Industry.
Q.3) Explain Concept of Inventory Control. Discuss techniques and advantages
of Inventory Control.
OR
Q.3) State meaning of Logistic Management. Explain scope and importance of
Logistic Management.

[4270]-109

P.T.O.

Q.4) Discuss the factors affecting Industrial Productivity. Explain the measures
to boost Industrial Productivity.
OR
Q.4) (A)
(B)

Importance of Globalisation in Modern Industries

ISO-9000

Q.5) Write short notes : (Any Four)

(a)

Production Planning

(b)

Store-keeping

(c)

Material Handling

(d)

Batch Production

(e)

Need of Computerisation in Materials Management

(f)

Product Design

[4270]-109/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-109

} M
f : 3 ]
:
(1) U .
(2) } x .

[U

x :

100

.1) y S w l. y S } U SC
U.
U
.1) ~ } U ? ~ gC U SC U.
.2) S U } U ? S UH U ~ x.
U
.2) y ~ } U ? y lxH y ~ g }
SC U.
.3) }H ~ U SC U. }H ~ ~ U
U.
U
.3) HSU S x y } SC U.
[4270]-109

P.T.O.

.4) lxU yU } U& U U. lxU yU

h SCU l.
U
.4) () {U lxH xUU }
() ...-9000
.5) H : (Uy )
() y
() S
(U) }x f
() x y
() }x S xU x
(U) S

[4270]-109/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-110
M. Com. (Semester - I) Examination - 2012
BUSINESS ADMINISTRATION
SPECIAL PAPER - II
FINANCIAL MANAGEMENT
(Group - D)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.
(3) Use of calculator is allowed.

[Max. Marks : 100

Q.1) Define the term Financial Management. Explain various Goals of Financial
Management.
OR
Q.1) What is Capital Budgeting ? Explain various types of Capital Investment
Decisions.
Q.2) What is Financial Statements ? State the utilities and limitations of Financial
Statements.
OR
Q.2) Define the term Working Capital. Describe the factors affecting Working
Capital requirements.
Q.3) What is Inventory ? Discuss the role of Inventory Management.
OR
Q.3) (A)
(B)
[4270]-110

Write a detail note on Trends in Indian Financial System.

Explain the Capital Expenditure Decisions.
1

P.T.O.

Q.4) From the following Balance Sheet of Mafatlal Mills Limited, Mumbai calculate
the following ratios :
(a) Current Ratio
(b)

Liquid Ratio

(c)

Absolute Ratio

(d)
(e)

Current Assets to Fixed Assets Ratio

Debt to Equity Ratio
Balance Sheet
as on 31-03-2012

Liabilities

Amt. Rs.

Assets

Amt. Rs.

Equity Share Capital

10,00,000

Goodwill

5,00,000

6% Preference Share
Capital
General Reserve

5,00,000

Plant and Machinery

6,00,000

1,00,000

Land and Building

7,00,000

Profit and Loss A/c.

4,00,000

Furniture

1,00,000

Provision for Taxation

Bills Payable

1,76,000
1,24,000

Inventories
Bills Receivables

6,00,000
30,000

Bank Overdraft

20,000

Sundry Debtors

1,50,000

Sundry Creditors

80,000

Bank

2,00,000

12% Debentures

5,00,000
29,00,000

Investment (Short Term)

Total

20,000
29,00,000

Total

OR
Q.4) From the following information, prepare Balance Sheet of Vadant Limited,
Pune as on 31st March, 2012 with as many details as possible :
(1) Current Ratio

2.5 : 1
(2) Liquid Ratio

1.5 : 1
(3) Working Capital

Rs. 60,000
(4) Reserves and Surplus

Rs. 40,000
(5) Bank Overdraft

Rs. 10,000
(6) Fixed Assets to Proprietors Funds
0.75
(7) There are no Long Term Liabilities of Fictitious Assets.
[4270]-110

Contd.

Q.5) Write short notes : (Any Two)

(a)

Fund Flow Analysis

(b)

Significance of Ratios

(c)

Credit Policy

(d)

Goals of Receivables Management

[4270]-110/3

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-110

} M
f :

[U

x :

100

:
( 1 ) U .
( 2 ) } x .
(3)

xU~ x U x .

(4)

| x ~U .

.1) S w H. S { SC
U.
U
.1) |H ~U } U ? |H xU { { U
SC U.
.2) ~U } U ? ~U x }
U.
U
.2) f |H w H. fy |H x } U&
U U.
.3) }H } U ? }H S |}U U.
U
[4270]-110

P.T.O.

.3) () | S}{H S H.
() |H SC U.
.4) }UHH } }, } U f { HH x
U :
() H x
() H x
(U) x
() H }H} - S }H} x
() - S{ x
f (31-03-2012)
L
x

} vU |x|H 10,00,000
6% xvU |x|H 5,00,000
{
1,00,000
U-
4,00,000
U
1,76,000

1,24,000
U {U
20,000
{U
80,000
12% U
5,00,000
U

29,00,000

HUU
~}x
} }
U<
}H

U
U
xU (UH)
U

5,00,000
6,00,000
7,00,000
1,00,000
6,00,000
30,000
1,50,000
2,00,000
20,000
29,00,000

[4170]-110

Contd.

.4) HH } { }, U 31 }, 2012
S f U :
(1) H x
2.5 : 1
(2) H x
1.5 : 1
L. 60,000
(3) f |H
(4) HU {
L. 40,000
(5) U {U
L. 10,000
(6) S }H} - S}HU { } 0.75
(7) UH U UU }H} U} .
.5) H : (Uy )
() H
() x }
(U) {
() S

[4270]-110/7

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-111
M. Com. (Semester - I) Examination - 2012
COMMERCIAL LAWS AND PRACTICES
SPECIAL PAPER - I
INFORMATION SYSTEM AND E-COMMERCE PRACTICES
(Group - E)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) What is E-commerce ? State the impact of E-commerce on Business

Opportunities.
OR
Q.1) Explain the Process of Electronic Shopping.
Q.2) Define Electronic Data Interchange. Explain the limitations of Electronic
Data Interchange.
OR
Q.2) Define Internet. State various components of Internet Information
Technology Structure.
Q.3) Explain Purchase Procedure with reference to E-commerce.
OR
Q.3) Define Portal. Explain the features and advantages of Portals.
[4270]-111

P.T.O.

Q.4) Write notes on :

(a)

B2C Modules

(b)

Technical and Non-technical Limitations of E-commerce

OR

Q.4) Write notes on :

(a)

Proxy Application Gateway

(b)

Electronic Payment System

Q.5) Write short notes : (Any Four)

(a)

Electronic Retailing and Malls

(b)

Use of Internet for Business

(c)

Global Information System

(d)

Smart Cards

(e)

EDI Gateways

(f)

Digital Signature

[4270]-111/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-111

} M
f :

[U

x :

100

:
(1) U .
(2) } x .
(3) | }f x ~U .
.1) -U} } U ? -U} { } SC U.
U
.1) HvU x Uh SC U.
.2) HvU w l. HvU } SC
U.
U
.2) w l. } ~ { U H U.
.3) -U} | Uh SC U.
U
.3) w l. cK U SC U.

[4270]-111

P.T.O.

.4) H :
() 2 }K
() -U} ~U x~U }
U
.4) H :
() v HU x
() HvU vU} U h
.5) H : (Uy )
() HvU Hx }
() x
(U) xU } h
() S} U
() ... x
(U) xU S

[4270]-111/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-112
M. Com. (Semester - I) Examination - 2012
COMMERCIAL LAWS AND PRACTICES
SPECIAL PAPER - II
INTELLECTUAL PROPERTY LAWS
(Group - E)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Discuss the commercial exploitation of Intellectual Property with

suitable examples. Enumerate Enforcement of Rights against
Infringement.
[20]
OR
Q.1) Take a historical review of Patent Law and explain the meaning and
purpose of Patent.
[20]
Q.2) Explain the procedure for obtaining Patents and discuss the rights
and obligations of Patent-holder. (Patentee)
[20]
Q.3) Explain the Appellate Authorities of Patents. Explain in detail powers
and obligations of Central Government for Infringement.
[20]
OR
Q.3) Describe qualifications, rights and disqualifications for Registration
as a Patent Agent.
[20]

[4270]-112

P.T.O.

Q.4) Describe the evolution and objects of Trade Mark Law and explain
Registration Procedure of Trade Mark.
[20]
OR
Q.4) Discuss the Infringement of Trade Marks and suggest remedies
against Infringement.

[20]

Q.5) Write short notes : (Any Four)

[20]

(a)

Cultural Development and Intellectual Property

(b)

Advantages of Patent to Inventor

(c)

Unfair Practices in Patent

(d)

Licensing in Trade Mark

(e)

State Biodiversity Authority

(f)

Heritage Sites Offences and Penalties

[4270]-112/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-112

} M
f : 3 ]
:
(1) .
(2) } x .
(3) U x ~U .

[U

x :

100

.1) hU U - SC U. vU H
U U {U SC U.
[20]
U
.1) S}y vU Ul U . S}y vU
U g SC U.
[20]
.2) S}y vU }f RU SC U S}y vU {U
[Patentee] {U } SC U.
[20]
.3) S}y vU |H HU {U (Appellate Authorities) SC
U. S}y vU H { U UH {U
} SC U.
[20]
U
.3) S}y {U { U ~, ~
{U SC U.
[20]
.4) Ul yRU gcK S SC UM
RU SC U.
[20]
U
[4270]-112

P.T.O.

.4) vU H SC UM vU H {
SC U.

[20]

.5) v l : (Uy )

[20]

() hU SU UU
() S}y vU {UH }f U
(U) S}y vU |H U
()
() { {U/S
(U) U SSH - x

[4270]-112/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-113
M. Com. (Semester - I) Examination - 2012
CO-OPERATION AND RURAL DEVELOPMENT
SPECIAL PAPER - I
CO-OPERATIVE MOVEMENT IN INDIA
(Group - F)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1)
(2)

[Max. Marks : 100

All questions are compulsory.
Figures to the right indicate full marks.

Q.1) Give a brief Outline of Steps taken by Government in Various Plans

for Strengthening the Co-operatives in India.
[20]
OR
Q.1) Explain in brief the Provisions of Maharashtra State Co-operative
Societies Act, 1960 regarding Registration of Co-operatives and
Management of Co-operatives.
[20]
Q.2) State the causes of Disputes in Co-operatives. Explain the Procedure
of Settlement of Disputes as given in Maharashtra Co-operative
Societies Act, 1960.
[20]
OR
Q.2) Describe in detail the Administrative Framework of Co-operatives
Department in Maharashtra.
[20]
Q.3) Explain the responsibilities assigned to Godbole Committee. Describe
the Suggestions of Godbole Committee.
[20]
OR
[4270]-113

P.T.O.

Q.3) Write an essay on the findings of All India Rural Credit Survey
Committee, 1954.

[20]

Q.4) NABARD is a Leader and Controller of Co-operatives. Explain. [20]

OR
Q.4) Explain the role of Maharashtra Rajya Sahakari Bank in Strengthening
Co-operative Credit Organisation in Maharashtra.
[20]
Q.5) Write short notes : (Any Four)
(a)

Favourable effects of Globalisation on Co-operative Sector in

India

(b)

Amendments in Maharashtra Co-operative Societies Act, 1960

regarding Members and their rights

(c)

Nature of Legal Control on Co-operatives in India

(d)

Vaidyanathan Committee Report

(e)

Impact of First World War on Co-operative Movement in India

(f)

Need of Institutional Support to Co-operatives

[4270]-113/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-113

} M
f : 3 ]
:
(1) .
(2) UH U x .
(3) | }f x ~U .

[U

x :

100

.1) |H U S fU U { <U }
U H H v .

[20]

U
.1) U S U S S { }c
U S U, 1960 }{H v SC U.

[20]

.2) U S}{H UH U x. }c U S U,
1960} HH UH h SC U.
[20]
U
.2) }cH U y U U{ S U.

[20]

.3) xH } HH SC U. xH } UH
U U.
[20]
U

[4270]-113

P.T.O.

.3) H | }, 1954 cUZ { H.

[20]

.4) U S ~U . SC U.

[20]

U
.4) }cH U S fUU}{H }c
[20]
U U |}U SC U.
.5) v H : (Uy )
() xUU |H U ~H UH }
() }c U S U, 1960 }{H U S |
y {U { }{H MSy
(U) |H U SH {U ~ SM
() l } H
() xU }h |H U ffH |
(U) U S Sy}U { x

[4270]-113/4

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-114
M. Com. (Semester - I) Examination - 2012
CO-OPERATION AND RURAL DEVELOPMENT
SPECIAL PAPER - II
ORGANISATION OF CO-OPERATIVE BUSINESS
(Group - F)
(2008 Pattern)

Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.

Q.1) State and explain the Basic Principles of Co-operation.

[20]

OR
Q.1) The Survival of Co-operatives depends on Professionalisation of
Management. Explain.

[20]

Q.2) Discuss the role of Communication and Leadership for the Success
of Co-operatives in India.
[20]
OR
Q.2) Give a brief outline of Federal Structure of Credit Co-operatives and
explain its advantages.
[20]
Q.3) Describe the need and problems of Co-operative Training and Education
in India.
[20]
OR
Q.3) Evaluate the role played by Vaikunthbhai Mehta National Co-operative
Institute in Co-operative Training and Education.
[20]

[4270]-114

P.T.O.

Q.4) The Policies of Government regarding the Co-operative Sector have

created many problems before Sugar Co-operatives. Discuss.
[20]
OR
Q.4) Evaluate the Performance of Dairy Co-operatives in Maharashtra. [20]
Q.5) Write short notes : (Any Four)
(a)

Need for Professionalisation in Co-operative Movement

(b)

Importance of Co-operative Audit

(c)

Problems of Housing Co-operatives

(d)

Business Policies of Credit Co-operatives in India

(e)

Problems of Co-operative Banks

(f)

Advantages of Non-agricultural Credit Co-operative Societies

[4270]-114/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-114

} M
f : 3 ]
:
(1) .
(2) UH U x .
(3) | }f x ~U .

[U

x :

.1) U }H x SC U.

100

[20]

U
.1) U S Sy S U H .
[20]
SC U.
.2) |H U S }{H y |}U
U.
[20]
U
.2) U S v M l U
SC U.
[20]
.3) |H U x }S
U.

[20]

U
.3) U H U| } U S H
|}U }} U.
[20]
[4270]-114

P.T.O.

.4) U ~{ U { U S U }S
} U . U.
[20]
U
.4) }cH x{ S U}x }} U.

[20]

.5) v H : (Uy )

[20]

() U ffH U x
() U U }
(U) U x}S }S
() |H U S {
() U U }S
(U) x U U S U

[4270]-114/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-115
M. Com. (Semester - I) Examination - 2012
ADVANCED BANKING AND FINANCE
SPECIAL PAPER - I
LEGAL FRAMEWORK OF BANKING
(Group - G)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.l) Explain in detail the provisions of the Banking Regulation Act, 1949
pertaining to :
(a)

Suspension of Business and Winding up of Banking Companies

(b)

Special provisions for Speedy Disposal of Winding up Proceedings

OR

Q.l) Explain in detail any four definitions as spelt out in the Banking Regulation
Act, 1949.

[4270]-115

P.T.O.

Q.2) Spell out in detail the following definitions as spelt out in the Negotiable
Instruments Act, 1881 :
(a)

Cheque

(b)

Negotiable Instrument

(c)

Drawer, Deawee

(d)

Endorsement
OR

Q.2) Explain the provisions of the Negotiable Instruments Act, 1881 pertaining
to :
(a)

Protest

(b)

Contents of Protest

(c)

Notice of Protest

(d)

Protest of Foreign Bill

Q.3) Spell out in detail the provisions of the RBI Act, 1934 pertaining to
Collection and Furnishing of Credit Information.
OR
Q.3) Explain in detail the Business the Reserve Bank of India may transact as
spelt out in the RBI Act, 1934.
Q.4) Explain in detail the provisions of Foreign Exchange Management Act,
1999 pertaining to :
(a)

Powers of the RBI relating to Authorised Person

(b)

Directorate of Enforcement
OR

Q.4) Explain in detail the provisions of the Securitisation Act, 2002 pertaining
to :
(a)

Registration of Securitisation or Reconstruction Companies

(b)

Powers of the RBI to determine Policy and Issue Directions and to

Call for Statements and Information

[4270]-115

Contd.

Q.5) Write notes : (Any Two)

(a)

Similarities between Promissory Note and Bill of Exchange

(b)

Provisions relating to Cash Reserve Ratio for the Scheduled Banks

as under section 42 of the RBI Act, 1934

(c)

Applicability of the Banking Regulation Act, 1949 to Co-operative

Banks

(d)

Person Resident in India as defined under FEMA, 1999

[4270]-115/3

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-115

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) Ux } U, 1949 }{H HH |H S SC

U :
() U H y Sx Ux U }
() } RU H x UH U|H
U
.1) Ux } U, 1949 }{H Uy w S SC U.
.2) H} S U, 1881 }{H HH |H w S
SC U :
()
()
(U)
()

{
H} S
U,
DU
U

[4270]-115

P.T.O.

.2) H} S U, 1881 }{H HH |H SC U :

() {
() { H
(U) {
() } ~ {
.3) | U U, 1934 }{H U } UH U
|H S SC U.
U
.3) | U U, 1934 } } U | U
UM U HH S SC U.
.4) } S U, 1999 }{H HH S SC U :
() {U vH | U {U
() }H HH
U
.4) U U, 2002 }{H HH |H S SC
U :
() U U U
() { { ~ }
}x | U {U

[4270]-115

Contd.

.5) H : (Uy )
() n } ~ }{H }
() U }|H | U
U, 1934 UH} 42 }{H
(U) U } U, 1934 U U|H
() } S U, 1999 }{H | v
w

[4270]-115/7

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-116
M. Com. (Semester - I) Examination - 2012
ADVANCED BANKING AND FINANCE
SPECIAL PAPER - II
CENTRAL BANKING
(Group - G)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) The need and rationale of a Central Bank are well spelt out in the functions
that any Central Bank performs. Do you agree ? Justify.
OR
Q.1) Account for, in detail, the origin and evolution of any three Central Banks
of the World.
Q.2) (A)
(B)

What factors make an Indian accept the Banks Notes ?

Account for the recent developments in the Currency Management.
OR

Q.2) (A)

In order to ensure greater flexibility with the Government and the

RBI to issue Bank Notes, asset backing requirement was progressively relaxed. Comment.

(B)

A currency chest functions as a miniature Issue Department.

Comment.

[4270]-116

P.T.O.

Q.3) (A)

What do you understand by Public Debt ? What are the ways in

which Public Debt could be raised ?

(B)

Explain in detail the Ways and Means Advances and Overdraft

to State Governments.
OR

Q.3) What do you think are the differences in the Regulations of the RBI over
Indian and Foreign Banks over the following issues ?
(a)

Priority Sector Lending

(b)

Accounts and Balance Sheet

(c)

Reserve Fund

(d)

Share Capital

Q.4) What do you understand by Monetisation of Public Debt ? What grounds

permitted the Monetisation of Public Debt ?
OR
Q.4) Explain in detail RBIs Control over Management of Banking Companies.
Q.5) Write notes : (Any Two)
(a)

RBIs Prerequisites for Licensing of Banking Companies

(b)

Cash Reserve and Statutory Liquidity Ratio

(c)

Regulation of NBFCs

(d)

Audit of Banking Companies.

[4270]-116/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-116

} M
f :

[U

x :

100

:
(1) U .
(2) } x .
(3) | }f x ~U .
.1) } U x <UU } U UZ} x
UH . } U ? } U.
U
.1) xH Uy } U x} yRU S H
l.
.2) () | xU U (H) SU }x U U ?
() H S HU Uf H U H l.
U
.2) () U x} U U | UU S
HU U Hx& } f x {U{U
} H U H. |c U.
() (H) U K x} |x U U. |c
U.
[4270]-116

P.T.O.

.3) () U U } U ? U U Uy }x |H
U ?
() U H x} {U S SC
U.
U
.3) | UH }, HH }l M U UU
}H ?
() { ~ U
() H f
(U) {
() |x |H
.4) U U } U ? U U x
Uy { }f ?
U
.4) Ux U SH | U ~ S
SC U.
.5) H : (Uy )
() Ux U | U U
() {U H }
(U) U U }
() Ux U H

[4270]-116/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-117
M. Com. (Semester - I) Examination - 2012
ADVANCED MARKETING
SPECIAL PAPER - I
MARKETING TECHNIQUES
(Group - H)
(2008 Pattern)

Time : 3 Hours]
Instructions :

[Max. Marks : 100

(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Define Marketing. State importance and functions of Marketing.

OR
Q.1) Explain Marketing Organisation. Explain the scope and importance of
Marketing Organisation.
Q.2) Define Marketing Mix. What are the elements of Marketing Mix ?
OR
Q.2) What is Packaging ? State its objectives, functions and advantages.
Q.3) Define the term Sales Promotion. State techniques and methods of Sales
Promotion.
OR

[4270]-117

P.T.O.

Q.3) What are the factors to be considered by company while taking decisions
regarding Selection of Channel of Distribution ?
Q.4) Define Sales Forecasting. State and explain objectives and importance of
Sales Forecasting.
OR
Q.4) Define Market Segmentation. What are the essentials of Effective Market
Segmentations ?
Q.5) Write short notes : (Any Four)
(a)

E-marketing

(b)

Role of Advertising in Marketing Mix

(c)

Product Tasting

(d)

Sales Budgeting

(e)

Importance of Rural Marketing

(f)

Steps involve in the Market Controlling Process

[4270]-117/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-117

} M
f : 3 ]
:
( 1 ) U .
( 2 ) } x .

[U

x :

100

.1) } U ? } U x.
U
.1) } U ? } x.
.2) } } U ? } U U ?
U
.2) { } U ? { g, U U SC U.
.3) RU h } U ? RU h ~ h x.
U
.3) f UU Uy U
UH ?
.4) RU } } U ? RU } } x.
U
[4270]-117

P.T.O.

.4) |vU } U ? }UU |vU

Uy xC x | ?
.5) v H : (Uy )
() -}Ux
() } |}U
(U) y
() RU ~U
() x} }
(U) ~ RUH }C &

[4270]-117/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-118
M. Com. (Semester - I) Examination - 2012
ADVANCED MARKETING
SPECIAL PAPER - II
CONSUMER BEHAVIOUR
(Group - H)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Explain the role and scope of Consumer Behaviour in Modern Marketing.
OR
Q.1) Write notes :
(a)

Elements of Learning Process

(b)

Consumer Perception Process

Q.2) State the role of Family and Media in Decision-making Process of

Consumers.
OR
Q.2) Write a detail note on Attitude and Consumer Behaviour.

[4270]-118

P.T.O.

Q.3) Explain Consumer Research Process.

OR
Q.3) (A)
(B)

What is Stimulus Generalisation ?

State Positive and Negative Motivation.

Q.4) Describe Marketing Application of Maslows Theory of Motivation.

OR
Q.4) (A)
(B)

State external factors affecting of Perception of Consumers.

Describe Methods of Collecting Secondary Data.

Q.5) Write short notes : (Any Four)

(a)

Characteristics of Rural Consumer

(b)

Role of Govt. in Consumer Protection

(c)

Business Ethics and Marketing

(d)

Scope of Service Sector in Marketing

(e)

History of Consumer Research

(f)

Role of Media in the Success of Marketing

[4270]-118/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-118

} M
f :

[U

x :

100

:
(1) U .
(2) } x .
(3) | }f x ~U .
.1) {U }{ xU |}U SC U.
U
.1) H :
() RU U
() xU RU
.2) xU RU}{H U }} |}U x.
U
.2) | xU S H.
.3) xU { RU SC U.
U

[4270]-118

P.T.O.

.3) () gU }U } U ?
() Uy}U Uy}U x.
.4) }SH |U h H U.
U
.4) () xU } U K U x.
() } xf U h U.
.5) v H : (Uy )
() x} xU cK
() xU H U |}U
(U) U }
() H ~
() xU {
(U) H S}{ }} |}U

[4270]-118/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 4

[4270]-201
M. Com. (Semester - II) (Compulsory) Examination - 2012
FINANCIAL ANALYSIS AND CONTROL
(2008 Pattern)

Time : 3 Hours]
[Max. Marks : 100
Instruction :
All questions are compulsory and carry equal marks.

Q.1) An enterprise having the following two proposal of investment :

Particulars

Proposal
A

Proposal
B

Cost of Investment (Rs.)

20,000

28,000

Life of the Assets (Years)

NIL

NIL

Scrap Value

Net Income after depreciation and tax :

Year

Rs.

Rs.

2008

..

500

NIL

2009

..

2,000

3,400

2010

..

3,500

3,400

2011

..

2,500

3,400

2012

..

3,400

It is estimated that each of the project will require an additional working

capital of Rs. 2,000 which will be received back in full after the expiry
of each project life.
Depreciation is to be provided under Straight Line Method.

[4270]-201

P.T.O.

The present value of Re. 1 to be received at the end of each year

at 10% p.a. is given below :
Year

Present Value

0.91

0.83

0.75

0.68

0.62

You are required to assess the profitability of the projects on the basis
of the following methods :
(a)

Return on Investment

(b)

Payback Period

(c)

Discounted Payback Period

(d)

Profitability Index

Q.2) Define the terms Budget and Budgetary Control. Explain preliminary
requirements to install an effective Budgetary Control System.
OR
Q.2) From the following forecasts of Income and Expenditures, prepare a
Cash Budget for the period from June, 2012 to August, 2012 :
Months
Sales Purchases Wages Manufacturing
Selling Expenses
(Rs.)
(Rs.)
(Rs.) Expenses (Rs.)
(Rs.)
April, 2012 50,000

40,000

5,000 20% of Wages 5% of Total Sales

May, 2012
June, 2012

80,000
60,000

50,000
70,000

5,000 20% of Wages 5% of Total Sales

6,000 20% of Wages 5% of Total Sales

July, 2012

70,000

40,000

6,000 20% of Wages 5% of Total Sales

Aug. 2012

60,000

30,000

7,000 20% of Wages 5% of Total Sales

Additional Information :
(1)
[4270]-201

/5th of the sales are on cash basis.

2

Contd.

(2)
(3)

50% of the credit sales are recovered in the next month, whereas
50% are recovered after two months.
Cash Sales are made at 5% Cash Discounts.

(4)

All purchases are credit purchases and the due amount is paid
after two months.

(5)

Wages are paid 15 days in arrears.

(6)
(7)

Manufacturing Expenses and Selling Expenses are paid in the

same month.
A machine costing Rs. 60,000 is to be purchased in the month
of July, 2012. 50% payment is to be made in the same month
and the remaining amount is to be paid in three monthly equal
installments along with interest @ 18% p.a.

(8)

As on 1st June, 2012 Cash Balance is Rs. 36,600.

Q.3) Explain any four circumstances in which the technique of Marginal

Costing will help the management in taking decisions.
OR
Q.3) An Analysis of Costs of Prakash Plastics Ltd. led to the following
information :
Cost of Elements

Variable Cost
(% of Sales)

Fixed Cost
(Rs.)

Direct Material

32.8

Direct Labour

28.4

Factory Overhead

12.6

1,89,900

Distribution Expenses

4.1

58,400

Administrative

1.1

66,700

Budgeted Sales for next year are Rs. 18,50,000.

You are required to determine :
(a) The Break-even Sales Volume
(b) The Profit at the Budgeted Sales Volume
[4270]-201

P.T.O.

(c) The profit,

if actual sales
(i)

drop by 10%

(ii)

increase by 5% of Budgeted Sales

Q.4) What is Variance Analysis ? Explain various Variances and their

importance in the Managerial Decision-making.
OR
Q.4) From the following data for November, 2012 :
Calculate :
(a)
(b)

Material Cost Variance

Material Price Variance

(c)

Material Usage Variance

(d)

Material Mixture Variance

Standard

Material

Qty.

Actual
Rate
(Rs.)

Qty.

Rate
(Rs.)

8,000 kgs.

1.05

7,500 kgs.

1.20

3,000 kgs.

2.15

3,300 kgs.

2.30

2,000 kgs.

3.30

2,400 kgs.

3.50

Total

13,000 kgs.

13,200 kgs.

Q.5) Write short notes : (Any Four)

(a)

Measurement of Cost of Capital

(b)

Internal Rate of Return

(c)

Flexible Budget

(d)

Make or Buy Decision

(e)

Explicit and Implicit Cost

(f)

Key Factor / Limiting Factor

[4270]-201/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-202
M. Com. (Semester - II) (Compulsory) Examination - 2012
RESEARCH METHODOLOGY FOR BUSINESS
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)
(2)

All questions are compulsory.

All questions carry equal marks.

Q.1) What is Research Plan or Design ? Explain in detail steps in Research

Design.
OR
Q.1) Explain in detail the Sources of Government and Non-government
Information.
Q.2) Write a detailed note on Evaluation of Secondary Sources.
OR
Q.2) (A)

Define Questionnaire. Explain merits and demerits of Questionnaire.

(B)

What is Sampling ? Explain the merits and demerits of Sampling.

Q.3) (A)
(B)

Explain the meaning and methods of Tabulation.

What is Scaling ? Explain various Techniques of Scaling.
OR

Q.3) What do you mean by Cases in Business Research ? Explain the features
and types of Cases in Business Research.

[4270]-202

P.T.O.

Q.4) Explain the following points in Business Research Project :

(a)

Editing Sentences

(b)

Organising Evidence Information Data

OR

Q.4) Explain in detail the Research Problems in Business and Commercial

Functions.
Q.5) Write short notes : (Any Four)
(a)

Importance of Research

(b)

Sources of Information regarding Economy

(c)

Survey Method

(d)

Index

(e)

Research Planning

(f)

Action Research

[4270]-202/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-202

} M
f :

[U

x :

100

:
(1) U .
(2) } x .
(3) |U }f x ~U .
.1) { } U ? { K /& S SC
U.
U
.1) U x U } d S SC U.
.2) } d }} S H.
U
.2) () H U w l. H U- SC U.
() } } U ? } U- SC U.
.3) () U U x h SC U.
() } ~ } U ? { } ~ SC U.
U
[4270]-202

P.T.O.

.3) { U/H (Cases) } U ? { U

cK U SC U.
.4) { HH HH }g SC U :
() v UH
() } UH
U
.4) U UH { }S S SC U.
.5) H : (Uy )
() { }
() S |H } }f }x/d
(U) h
() RU}U
() {
(U) RUy}U {

[4270]-202/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 6

[4270]-203
M. Com. (Semester - II) Examination - 2012
ADVANCED ACCOUNTING AND TAXATION
SPECIAL PAPER - III
SPECIALISED AREAS IN ACCOUNTING
(Group - A)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1)
(2)
(3)

[Max. Marks : 100

All questions are compulsory.
Figures to the right indicate full marks.
Use of pocket calculator is allowed.

Q.1) What are the issues and problems with reference to Published Financial
Statements of Companies ?
[20]
OR
Q.1) Write short notes : (Any Four)
(a)

Hotel Accounting

(b)

Demerger

(c)

Assessment

(d)

Service Tax

(e)

Value Added Tax

(f)

Excise Duty

[4270]-203

[20]

P.T.O.

Q.2) Following are the balance from the ledger of Ajay Hotel, Mumbai,
on 31st March, 2012 :
[20]
Rs.
Share Capital
2,50,000
Furniture and Fixture
85,000
Freehold Premises
47,000
Glass and China
11,000
Cutlery and Plates
5,000
Linen
1,000
Rates, Taxes and Insurance
1,000
Salaries and Wages
5,000
Stock on 1-4-2011 :
Wine
12,000
Spirits
4,000
Beers
20,000
Minerals
2,000
Cigars and Cigarettes
2,000
Sundry Provision and Stores
5,000
Coal
1,500
Purchases :
Meat
4,000
Fish and Poultry
4,000
Sundry Provisions
5,000
Wines
20,000
Spirits
10,000
Beers
25,000
Minerals
5,000
Cigarettes and Cigars
3,000
Laundry
1,000
Coal and Gas
3,000
Electricity Bill
3,000
General Expenses
2,000
[4270]-203

Contd.

Sales :
Wines
Spirits

20,000
7,000

Beers

30,000

Minerals
Cigars and Cigarettes

4,250
4,000

Charges :
Meals

75,000

Rooms
Washing Charges

25,000
5,000

Fires in Bedrooms

5,000

Depreciations :
Premises

2,700

Furniture and Fittings

4,000

Glass and China

500

Linen
Cutlery and Plates

100
200

Cash at Bank

44,600

Cash in Hand
Visitors A/c.

48,600
64,500

Sundry Creditors

26,500

Prepare Final Accounts for the year ended 31st March, 2012.
Stock on 31-3-2012 were :
Wines

5,000

Spirits

3,500

Beers

6,500

Minerals

2,000

Cigars and Cigarettes

1,000

Sundry provisions for Stores

500

Coal

100

[4270]-203

P.T.O.

Q.3) Upto Date Ltd. has agreed to acquire the goodwill and assets (except
stock) of Slowdown Ltd. as on 31-03-2012 on which date the Balance
Sheet of Slowdown Ltd. was as under :
Balance Sheet
as on 31st March, 2012
Liabilities

Amount
(Rs.)

Assets

Amount
(Rs.)

Share Capital :

Fixed Assets :

16,000 Shares of
Rs. 10 each

Goodwill

20,000

1,60,000

Reserve

43,000

Freehold Property

80,000

9% Debentures

60,000

Machinery

80,000

Current Liabilities
and Provisions

57,000

Current Assets :
Stocks

30,000

Investments

40,000

Sundry Debtors

50,000

Bank Balance

20,000

3,20,000

3,20,000

The consideration for acquisition agreed was as under :

(1)

Discharge of 9% Debentures @ 10% Premium by Issues of 12%

Debentures in Upto Date Ltd.

(b)

Issue of 3 shares of Rs. 10 each in Upto Date Ltd. at market

price of Rs. 12 for every 2 shares of Slowdown Ltd.

(c)

Payment of Rs. 2.50 in cash for each shares in Slowdown Ltd.

(d)

Acquisition Expenses of Rs. 3,000 to be met by Upto Date Ltd.

Slowdown Ltd. sold its stock (which was not taken over) Rs. 32,000
and one third of the shares received from Upto Date Ltd. @ Rs. 12.50
each. Current liabilities and provision (which were also not taken over)
were settled at Rs. 55,000. Before the final liquidation it also declared
a dividend of Rs. 12.50.
[4270]-203

Contd.

Upto Date Ltd. valued Freehold Property at Rs. 1,20,000, Machinery

at Rs. 75,000, Investment at 10% increase and Sundry Debtors at 10%
less.
You are required to give :
(a)

Ledger Accounts to close the books of Slowdown Ltd.

(b)

Opening Journal Entries in the books of Upto Date Ltd.

[20]

Q.4) Following is the Trial Balance and additional information of Vidya

Public School. Prepare Income and Expenditure Account for the year
ended on 31st March, 2012 and a Balance Sheet as on date :
[20]
Trial Balance
Particulars

Debits
(Rs.)

Capital Fund
Building
Furniture and Fittings
Library Books
Admission Fees
Tuition Fees
Exam Fees
Government Grant
Salary and Wages
Rent for the Hall
Subscription received
Donations (Not to be Capitalised)
Investments @ 12% p.a.
Sundry Receipts
Printing and Stationery
Telephone Bill
Exp. for Annual Social Function
Cash at Bank
Cash in Hand
[4270]-203

3,00,000
50,000
50,000

2,00,000
2,000

3,00,000

20,000
5,000
5,000
7,000
3,000
9,42,000

Credit
(Rs.)
5,00,000

45,000
50,000
20,000
2,00,000

75,000
50,000

2,000

9,42,000
P.T.O.

Additional Information :
(1)

Subscription due Rs. 10,000.

(2)

Subscriptions received in Advance Rs. 15,000.

(3)

Tuition Fees yet to be received Rs. 5,000.

(4)

Salary and Wages Outstanding Rs. 10,000.

(5)

Provide Depreciation @ 10% on Building, Furniture and Fitting

and Library Books.

Q.5) Delhi Limited undertook a contract for Rs. 5,00,000 on 1st July, 2010.
On 30th June, 2011 when the accounts were closed, the following
details about the contract were gathered :
Rs.
Materials Purchase
Wages Paid

1,00,000
45,000

General Expenses

10,000

Plant Purchased

50,000

Materials on hand (30-06-2011)

Wages accrued (30-06-2011)

25,000
5,000

Work Certified

2,00,000

Cash Received
Work Uncertified

1,50,000
15,000

Depreciation of Plant

5,000

The above contract contained an escalation clause which read as

follows :
In the event of prices of material and rates of wages increase by more
than 5% the contract price will be increased according by 25% of
the rise in the cost of materials and wages beyond 5% in each case.
It was found that since the date of signing the agreement the prices
of materials and wages rates increased by 25%. The valve of the work
certified does not take into account the effect of the above clause.
Prepare the Contract Account. Working should form part of the answer. [20]

[4270]-203/6

Seat
No.
Total No. of Questions : 6]

[Total No. of Printed Pages : 5

[4270]-204
M. Com. (Semester - II) Examination - 2012
ADVANCED ACCOUNTING AND TAXATION
SPECIAL PAPER - IV
BUSINESS TAX ASSESSMENT AND PLANNING
(Group - A)
(2008 Pattern)

Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.
(3) Read all the questions very carefully before attempting to
answers.

Q.1) Write short notes : (Any Four)

(a)

Procedure for Assessment

(b)

Best Judgement Assessment

(c)

Assessment of Local Authority

(d)

Return of Income

(e)

Exemptions U/s 11 (Charitable Trust)

(f)

Basic Concept of VAT

(g)

Taxable Services

Q.2) Answer any two of the following :

(a)

Explain the procedure of Filling of Service Tax Return.

(b)

What are the demerits of VAT ?

(c)

Explain briefly Concept of Tax Planning and Management.

(d)

[16]

[14]

Deductions in respect of Income of Co-operative Societies

(Sec. 80P)
[4270]-204
1
P.T.O.

Q.3) Patel and Co. is a partnership firm consisting of three partners,

Mr. Patel, Mr. Malhotra and Mr. Anand, sharing profits and losses
in the ratio of 3 : 2 : 3. The firm was doing business in manufacture
of electrical appliances. The profit and loss account of the firm for
the year ending 31 March, 2013 was as under :
Particulars

Rs.

Particulars

Purchases

7,32,000 Sales

Salary to Staff

3,12,000 Long Term Capital Gains

Miscellaneous Expenses

1,80,000

Rs.
20,70,000
4,90,000

Interest to Partners :
Patel (14% )

28,000

Debentures Interest

Malhotra (18%) 2,10,000

Anand (16%)

70,000

Depreciation
Remuneration to Partners :
Patel

96,000

Malhotra

60,000

Anand

96,000

Net Profit

Miscellaneous

40,000

3,08,000 Business Receipt

4,000

1,80,000 Interest on Drawings

recovered from
Mr. Patel

16,000

2,52,000
6,56,000
26,20,000

26,20,000

The following further details are furnished :

(1)

The firm has completed all the formalities to be considered as

a partnership assessed as such.

(2)

The firm is not found to be eligible for deduction under Sec.

80IB.

(3)

Depreciation eligible under the Income Tax Act works to

Rs. 96,000.

[4270]-204

Contd.

(4)

Under Miscellaneous Expenses, Rs. 82,000 are inadmissible

expenses, out of which Rs. 60,000 were donation given to an
approved charitable trust.

(5)

For the Assessment Year 2011-12 and 2012-13; the firm was
assessed on a Business Loss of Rs. 40,000 and Capital Loss
of Rs. 10,000.

(6)

Mr. Malhotra is non-working partner.

Compute the Total Income of the Firm and the Tax Payable by it. [20]
Q.4) (A)

Pratik Ltd. owns the following assets on 31-3-2013 :

(1)

Land situated in rural area book value Rs. 9,00,000.

(2)

Unused Land situated in Urban Area Rs. 31,00,000.

(3)

Motor Car written down value Rs. 7,00,000 value as per

schedule III to the Wealth Tax Act, 1957 Rs. 7,50,000.

(4)

Residential House Rs. 4,90,000.

(5)

Gold and Silver Value - Book Value Rs. 1,10,000 value

as per Schedule III to the Wealth Tax Act, 1957
Rs. 32,00,000.

(6)

Shares in Companies Book Value Rs. 15,00,000.

(7)

Cash in

(8)

Bank Balance Rs. 9,40,000.

(9)

Plant and Machinery W.D.V. 5,00,000 Cost Rs. 16,00,000,

Market Value 6,00,000.

hand Rs. 1,40,000.

The company has borrowed Rs. 4,00,000 for purchase of Plant

and Machinery.
Find out the Net Wealth Tax Liability of the Company for the
Assessment Year 2013-14.
[10]

[4270]-204

P.T.O.

(B)

Sahara Enterprises registered dealer made the following purchase

and sales in the month of March, 2013 :
Particulars

Purchases
(Rs.)

Sales
(Rs.)

5% VAT Goods

42,60,000

44,75,000

8% VAT Goods

16,20,000

17,41,000

12.5% VAT Goods

11,44,000

12,68,000

VAT Exempted Goods

8,00,000

9,40,000

78,24,000

84,24,000

(1)

All purchases and sales are exclusive of VAT.

(2)

The Input Tax paid on purchases of goods is eligible for

VAT Credit.

Compute the VAT Liability for the month of March, 2013.

[10]

Q.5) Kisan Co-operative Society engaged in processing agricultural produce

of its members, without the aid of power, and its marketing furnishes
the following particulars, determine its Net Income and Tax Liability
for the Assessment Year 2013-14 :
(1)

Income from processing of agricultural produce Rs. 27,000.

(2)

Income from processing of agricultural produce with aid of

power Rs. 60,000.

(3)

Income from maketing agricultural produce Rs. 10,000.

(4)

Dividends from another Co-operative Society Rs. 75,000.

(5)

Income from letting of godowns Rs. 50,000.

(6)

Income from House Property Rs. 90,000.

(7)

Income from Agency Business Rs. 85,000.

[4270]-204

[20]

Contd.

Q.6) Compute the Taxable Income of Yash Petro-chemicals Ltd., a closely

held Indian Manufacturing Company for the Assessment Year
2013-14 from the following information given for the relevant previous
years.
Profit and Loss Account

Rs.

Sales Proceeds of Goods

(Domestic Sales)

26,00,000

Sale of Proceeds of Goods

(Export Sale)

5,00,000

Other Receipt

3,00,000
Total

34,00,000

Less : Expenses
Administrative Expenses

8,35,000

Provision for Unascertained Liabilities

60,000

Income Tax

4,00,000

Depreciation

4,00,000

Outstanding Customs Duty

15,000

Proposed Dividend

50,000

Loss of Subsidiary Company

40,000
Total

Net Profit

18,00,000
16,00,000

For the tax purposes, the company wants to claim the following :
Deduction under 80IB (30% of Rs. 16,00,000); Excise Duty pertaining
to 2008-09 paid during 2012-13 Rs. 1,00,000; Depreciation under
Sec. 32 Rs. 5,50,000; Brought Forward Loss of 2009-10
Rs. 12,00,000.
[10]

[4270]-204/5

Seat
No.
Total No. of Questions : 6]

[Total No. of Printed Pages : 3

[4270]-205
M. Com. (Semester - II) Examination - 2012
ADVANCED COST ACCOUNTING AND COST SYSTEMS
SPECIAL PAPER - III
APPLICATION OF COST ACCOUNTING
(Group - B)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :

Q.1) (A)

[4270]-205

(1)

Attempt all questions.

(2)

Figures to the right indicate full marks.

(3)

Use of calculator is allowed.

Fill in the blanks :

[05]

(a)

Depreciation is the diminiation in the value of a fixed

assets mainly due to ______ and lapse of time.

(b)

Normal Capacity is the capacity ______ during a normal

period.

(c)

Value Cain Analysis is a way of assessing ______ advantage.

(d)

High productivity suggests ______ use of resources for

achieving a set of targets.

(e)

The need of reconciliation arises in ______ Accounting

System.

P.T.O.

(B)

State whether the following statements are true of false :

reasons :
(a) Idle Facility and Idle Time are the same.

[05]

(b)

Increase in production necessarily means increase in

productivity.

(c)

Rent on owned building is not included in Cost Accounts.

(d)

Normal loss of material is transferred to costing Profit and

Loss Account.
The volume of production achieved in a specified period
is called Practical Capacity.

(e)

Q.2) What is meant by Value Chain and How is it useful in assessing

competitive advantage ?
[20]
Q.3) Write short notes on any four of the following :

[20]

(a)

Spoilage

(b)
(c)

Amortization of Interest on Capital

Idle Capacity

(d)

Reasons for Reconciliation of Cost and Financial Accounts

(e)
(f)

Business Process Re-engineering

Role of Management Accountant in Value Chain Analysis

Q.4) From the following figures, prepare a Reconciliation Statement :

[20]

Rs.
Net profit as per Financial Books
Net profit as per Costing Books

63,780
66,760

Factory Overheads under-recovered in Costing

5,700

Admn. Overheads recovered in excess

4,250

Depreciation charged in Financial Books

Depreciation recovered in Costing

3,650
3,950

Interest received but not included in Costing

450

Income Tax provided in Financial Books

Bank Interest credited in Financial Books

600
230

[4270]-205

Contd.

Stores Adjustment (Credited in Financial Books)

Depreciation of Stock charged in Financial Account
Dividends appropriate in Financial Account
Loss due to theft provided only in Financial Books

420
860
1,200
260

Q.5) M/s. SISTAS and Co. Manufacture Product A at the rate of 80 paise
per hour. The company has been producing and selling 1,60,000 units
annually during the period 2007 to 2011. However, during the year
2012 the company was able to produce 1,46,000 units only. The
companys annual fixed overhead for 2012 amounted to Rs. 5,84,000.
The company works on single shift only at 8 hours per day and 6
days a week.
The company had declared 13 holidays during the year 2012. The
quarterly preventive maintenance and repairs work involved 77 hours.
You are required to calculate the maximum, practical, normal and
actual capacities in 2012 in terms of hours.
[20]
Q.6) A company maintained separate Cost and Financial Accounts and the
costing profit for the year 2011 differed to that revealed in Financial
Accounts, which was shown as Rs. 50,000.
The following information is available :
(1)

(2)
(3)
(4)

Cost
Financial
Accounts
Accounts
(Rs.)
(Rs.)
Opening Stock of Raw Materials
5,000
5,500
Closing Stock of Raw Materials
4,000
5,300
Opening Stock of Finished Goods
12,000
15,000
Closing Stock of Finished Goods
14,000
16,000
Dividends of Rs. 1,000 were received by the company.
A machine with net book value of Rs. 10,000 was sold during
the year for Rs. 8,000.
The company charged 10% interest on its opening capital
employed of Rs. 80,000 to its proceeds costs.

You are required to determine the profit figure which was shown in
the Cost Accounts.
[10]

[4270]-205/3

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 4

[4270]-206
M. Com. (Semester - II) Examination - 2012
ADVANCED COST ACCOUNTING AND COST SYSTEMS
SPECIAL PAPER - IV
COST CONTROL AND COST SYSTEMS
(Group - B)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :

Q.1) (A)

[4270]-206

(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

(3)

Use of calculator is allowed.

Fill in the blanks :

[05]

(a)

The Value Analysis Technique raise ________ and minimise

cost.

(b)

Break-even Sales are 1000 units, Fixed Cost Rs. 2,000,

Contribution per unit is Rs. ________.

(c)

The system most useful for making decisions of the make

or buy, and similar other ones, is called ________ Costing.

(d)

The System of Costing must be ________ so that it may

be changed according to changed conditions and
circumstances.

(e)

The Ordinary Trading Account is a locked store house of

most valuable information to which cost system is the
________.
1

P.T.O.

(B)

State whether the following statements are true of false :

[05]

(a)

Cost reduction should not be done by arbitrary cost

slashing.

(b)

Activity Based Costing (ABC) System helps companies to

better price their products.

(c)

Absorption Costing is more suitable for decision-making

than Marginal Costing.

(d)

When Break-even Point is reached, after that contribution

on additional is equal to profit.

(e)

The Cost System should be independent of Financial

Accounting System.

Q.2) Cost Reduction is attainable in almost all areas of business activities.

Discuss.
[20]
OR
Q.2) Discuss the Methods of Absorption of Overheads for Costing System
design and installation.
[20]
Q.3) Write short notes : (Any Four)

[20]

(a)

Just In Time (JIT)

(b)

Value Analysis

(c)

Pareti Analysis

(d)

Differential Cost Analysis

(e)

Installation of Costing System in Computer Environment

(f)

Cost Unit

[4270]-206

P.T.O.

Q.4) PCT Ltd. provides you the following information :

Year-2010
Year-2011
Total Sales

Rs. 20,000

Total Cost
Rs. 17,600
Required : Calculate the following :

Rs. 30,000
Rs. 21,600

(a)

The P/v Ratio

(b)

Fixed Cost

(c)
(d)

Break-even Point
Margin of Safety

(e)

The Amount of Profit/Loss when Sales are Rs. 50,000.

(f)
(g)

The Amount of Sales required to earn a profit of Rs. 59,040.

The Amount of Sales required to earn profit @ 10% on Sales.

(h)

The Amount of Profit for the year 2012 after taking into
consideration the 10% decrease in selling price but 20% increase
in Physical Sale Volume and Fixed Costs.

[25]

Q.5) A company producing 24,000 units provides you the following

information :
Rs.
Direct Material
1,20,000
Direct Wages
84,000
Variable Overheads
48,000
Semi-variable Overheads
28,000
Fixed Overheads
80,000
Total Cost 3,60,000
The product is sold at Rs. 20 per unit.
The management proposes to increase the production by 3,000 units
for sales in the foreign market. It is estimated that semi-variable
overheads will increase by Rs. 1,000. But the product will be sold
at Rs. 14 per unit in the foreign market. However, no additional capital
expenditure will be incurred. The management seeks your advice as
a Cost Accountant. What will you advise them ?
[25]
OR
[4270]-206

P.T.O.

Q.5) A company producing a single product sells it at Rs. 50 per unit. Write
variable cost is Rs. 35 and fixed cost amounts to Rs. 12 lakhs p.a.
With this Data you are required to calculate the following, treating
each independent of the other :
(a)

P/V Ratio and Break-even Sales

(b)

New Break-even Sales if variable cost increase by Rs. 3 per

unit, without increase in selling price.

(c)

Increase in sales required if profits are to be increased by

Rs. 2.4 lakhs.

(d)

Percentage in increase/decrease in sales volume, if a 10%

increase in selling price without affecting the existing profit
quantum.

(e)

Quantum of advertisement expenditure permissible to increase

sales by Rs. 1.2 lakhs, without affecting existing profits quantum. [25]
______________

[4270]-206/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-207
M. Com. (Semester - II) Examination - 2012
BUSINESS PRACTICES AND ENVIRONMENT
SPECIAL PAPER - III
MODERN BUSINESS PRACTICES
(Group - C)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)
(2)

All questions are compulsory.

All questions carry equal marks.

Q.1) Explain objectives and functions of Maratha Chamber of Commerce.

OR
Q.1) Explain objectives and organisation structure of Maharashtra Chamber of
Commerce.
Q.2) Explain functions of Federation of Indian Chamber of Commerce and
Industries.
OR
Q.2) State objectives and functions of Public Enterprises in India.
Q.3) State nature of Indian Agriculture and Agricultural Taxation Policy of
Government of India.
OR
Q.3) What is Agricultural Business ? Explain characteristics of Agricultural
Business in India.

[4270]-207

P.T.O.

Q.4) State the Impact of WTO (World Trade Organisation) on Agri-Business

Practices in India.
OR
Q.4) What is Agricultural By-product ? State nature and disposal of
Agricultural By-product.
Q.5) Write short notes : (Any Four)
(a)

Confederation of Indian Industries

(b)

Autonomy of Public Enterprises

(c)

Dairy Business in India

(d)

Farm Waste

(e)

Public Utilities

(f)

Indian Merchants Chamber

[4270]-207/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-207

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) } }f gC U SC U.
U
.1) }c }f gC SC U.
.2) | lx }f (Federation) U SC U.
U
.2) |H U lx gC U x.
.3) | SM | U U UU { x.
U
.3) U } U ? |H U cK SC U.
.4) xU (W.T.O.) U h }
x.
U
.4) U -y } U ? U -y SM { }
x.
[4270]-207

P.T.O.

.5) H : (Uy )
() | lx } (Confederation)
() U lx S
(U) |H x{
() U }H
() U
(U) | }f

[4270]-207/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-208
M. Com. (Semester - II) Examination - 2012
BUSINESS PRACTICES AND ENVIRONMENT
SPECIAL PAPER - IV
BUSINESS ENVIRONMENT ANALYSIS
(Group - C)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Role of Public and Private Sector is supplementary to each other.

Discuss.
[20]
OR
Q.1) Examine the role of Foreign Technology and MNC in the Development
of Nation.
[20]
Q.2) Explain the role of Public, Private and Co-opeative Banks in Financial
Environment of Business.
[20]
OR
Q.2) (A)
(B)

[4270]-208

State the techniques of Environmental Analysis.

[10]

Explain the role of Capital Market in Financial Environment of

Business.
[10]

P.T.O.

Q.3) Social Injustice and Inflation - both affects, adversely on Growth of

Business. Comment critically.
[20]
OR
Q.3) (A)
(B)

Technical Knowledge and Information plays vital role in

Growth of Business. Discuss.

[10]

Rivalry amongst existing firms creates hurdles in growth of

Business. Comment.
[10]

Q.4) What is Global Environment ? State the impact of Natural and Cultural
Environment on Growth of Business.
[20]
OR
Q.4) (A)

State the importance of Study of Demographic Environment. [10]

(B)

State the reasons of Unemployment and Remedial Measures for

same.
[10]

Q.5) Write short notes : (Any Two)

(a)

Importance of Small and Cottage Industries

(b)

Indian Money Market

(c)

Regional Imbalance

(d)

Limitations of Techniques of Analysis

[4270]-208/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-208

} M
f :

[U

x :

100

:
(1) U .
(2) } x .
.1) U x ~ |}U U}U SU .
[20]
U.
U
.1) U} U ~ c U |}U
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[20]
.2) U, x U U
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[20]

U
.2) () H h (Techniques) U.

[10]

() |H |}U SC U. [10]
.3) }U H
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[20]
U
[4270]-208

P.T.O.

.3) () ~U } } } |}U
. U.

[10]

() Sy H S}{H c} (Rivalry amongst existing

firms) } f } U. Uy}U
[10]
U.
.4) xU } U ? <xU SUU
| SC U.

[20]

U
.4) () HUwU | - } U.

[10]

() x U yH U.

[10]

.5) H : (Uy )
() H U lx }
() |
(U) U }
() H h }

[4270]-208/4

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-209
M. Com. (Semester - II) Examination - 2012
BUSINESS ADMINISTRATION
SPECIAL PAPER - III
MARKETING MANAGEMENT
(Group - D)
(2008 Pattern)

Time : 3 Hours]
Instructions :

[Max. Marks : 100

(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Define Marketing. Discuss the evolution of Marketing in detail.

OR
Q.1) State the meaning of Consumer Behaviour. Explain the Environmental
Factors influencing Consumer Behaviour.
Q.2) What is Marketing Mix ? Describe the elements of Marketing Mix.
OR
Q.2) What is Customer Relationship Management (CRM) ? State the significance
and problems of CRM.
Q.3) Define Marketing Communication. Explain the concept and importance of
Marketing Communication.
OR
Q.3) What is Branding ? Explain the strategies to build and maintain Brand
Loyalty.
[4270]-209

P.T.O.

Q.4) What is Media Management ? Explain the role of Media Management.

OR
Q.4) Write notes on :
(a)

Ethics in Marketing

(b)

Product Life Cycle

Q.5) Write short notes : (Any Four)

(a)

Brand Equity

(b)

Rural Marketing

(c)

Consumer Education and Protection

(d)

Product Development

(e)

Tele Marketing

(f)

Brand Awareness

[4270]-209/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-209

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) w l. yRU S U.
U
.1) xU U } U ? xU } U U
SC U.
.2) } } U ? } U SCU U.
U
.2) xU { S w H. xU { S }
y }S SC U.
.3) w l. U y }
SC U.
U
.3) }U } U ? } D ( H) } U
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[4270]-209

P.T.O.

.4) }} S } U ? }} SU |}U SC U.
U
.4) H :
() H }
() S RU
.5) v H : (Uy )
() } }
() x}
(U) xU
() S U
() H (H }Ux)
(U) } xLU

[4270]-209/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-210
M. Com. (Semester - II) Examination - 2012
BUSINESS ADMINISTRATION
SPECIAL PAPER - IV
FINANCIAL POLICIES AND PRACTICES
(Group - D)
(2008 Pattern)

Time : 3 Hours]
Instructions :

[Max. Marks : 100

(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) What is Profit Planning ? Describe the important basics of Profit Planning.
OR
Q.1) What is Dividend ? Explain the different types of Dividend.
Q.2) What is Amalgamation ? What are the conditions to be fulfilled for
Amalgamation of Company ?
OR
Q.2) Describe the term New Instrument of Finance. State the salient features
of New Financial Instrument.
Q.3) What are the different types of Lease Transactions ? Explain the Mechanism
of Sale and Lease Back.
OR
Q.3) Explain in detail various types of Foreign Exchange Rates.

[4270]-210

P.T.O.

Q.4) (A)
(B)

Explain the advantages and uses of Break-even Analysis.

Implications of Over-capitalization.

Q.5) Write short notes : (Any Two)

(a)

Methods of Calculation of Purchase Consideration

(b)

Features of Derivative Market in India

(c)

Role of Venture Capital in Entrepreneurship Development

(d)

Methods of Exchange Markets

[4270]-210/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-210

} M
f :

[U

x :

100

:
(1) U .
(2) } x .
(3) | }f x ~U .
.1) H| } U ? H| } }H U.
U
.1) H| } U ? H| { U SC U.
.2) U~U } U ? U U~U Uy U
U ?
U
.2) K { U. K {
cK x.
.3) |^ { U U ? RU ~ SC U.
U
.3) U } { U SC U.

[4270]-210

P.T.O.

.4) () } H U x SC U.
() U }
.5) H : (Uy )
() RU UH U h
() |}{H { cK
(U) lU U}{H |H |}U
() |H } h

[4270]-210/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-211
M. Com. (Semester - II) Examination - 2012
COMMERCIAL LAWS AND PRACTICES
SPECIAL PAPER - III
E-SECURITY AND CYBER LAWS
(Group - E)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instruction :
All questions are compulsory and carry equal marks.
Q.1) What is Internet Security ? State the types of security problems on
Computer Systems.
OR
Q.1) What is Electronic Security ? Explain the types of security tools in
E-security.
Q.2) What is XML ? State the advantages and disadvantages of XML.
OR
Q.2) Write detailed notes :
(a)

E-governance

(b)

Role of Internet Service Provider (ISP)

[4270]-211

P.T.O.

Q.3) Explain the following concepts according to I.T. Act, 2002 :

(a)

Duties of Subscriber

(b)

Carriage of Goods
OR

Q.3) Explain various Miscellaneous Provisions under Section 80 to 94 as per

I.T. Act, 2002.
Q.4) What is Web Page ? Explain the process of creating and adding Web Page.
OR
Q.4) State various Clauses in Information Technology Bill.
Q.5) Write short notes : (Any Four)
(a)

Front Page Editor

(b)

Computer Crimes

(c)

Cyber Laws

(d)

Network Security

(e)

Acknowledgment of Receipt

(f)

Offences and Penalties

[4270]-211/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-211

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) v } U ? xU h x }S U x.
U
.1) HvU v } U ? -v { y
U SC U.
.2) v.}.H. } U ? v.}.H. U U.
U
.2) S H :
() -x
() ... |}U
.3) } ~ U, 2002 HH U SC U :
() SRU U
() }H U
U
[4270]-211

P.T.O.

.3) } ~ U, 2002 x UH} 80 94 {

SC U.
.4) } U ? U y | H Uh
SC U.
U
.4) } ~ HH { { (Clauses) SC U.
.5) H : (Uy )
() U
() xU x
(U) xU U
() U v
()
(U) x

[4270]-211/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-212
M. Com. (Semester - II) Examination - 2012
COMMERCIAL LAWS AND PRACTICES
SPECIAL PAPER - IV
LAWS RELATING TO COPYRIGHT AND DESIGNS
(Group - E)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Explain the need of Copyright Society. State the functions and rights of
a Copyright Society.
OR
Q.1) State the Composition of Layout Design Appellate Board. What are the
qualifications for appointments as a Chairman of the Board ? Describe
the procedure and powers of the Appellate Board.
Q.2) State the provisions of the Design Act, 2000 with reference to Piracy of
Registered Design.
OR
Q.2) What is meant by Copyright ? Explain the procedure of Application for
Registration of Copyright.

[4270]-212

P.T.O.

Q.3) State the Legal Provisions for Registration of Geographical Indications.

When their registration is prohibited ?
OR
Q.3) Define the term New Plant Variety. Describe the right of farmers under
the Protection of Plant Varieties and Farmers Right Act, 2001.
Q.4) Answer the following questions in brief : (Any Two)
(a)

State rights of a Proprietor of a Registered Design under the Design

Act, 2000.

(b)

Explain The Plant Varieties and Farmers Rights Protection Authority.

(c)

What are the provisions regarding Civil and Criminal Remedies of

Copyright ?

(d)

What are the Prohibitable Layout Design under Layout Design Act,
2000 ?

Q.5) Write short notes : (Any Four)

(a)

Revocation and Cancellation of Certificate under Plant Varieties and

Farmers Right Act, 2001

(b)

Remedies against Infringement under Copyright

(c)

Industrial Design

(d)

Geographical Indication and Trade Marks

(e)

Privileges of Breeders and Researchers

(f)

Powers of Central Govt. as per the Geographical Indications of

Goods (Registration and Protection) Act, 1999

[4270]-212/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-212

} M
f : 3 ]
:
(1) .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) }{U S x SC U. }{U S U v x.U

U
.1) M H }f x. H }f }
}U U ~ Hx ? H }f Uh
{U U.
.2) UH K x | U, 2000 }{H
SC U.
U
.2) }{U } U ? }{U U h U.
.3) |xHU H U x. U
{ H ?
U
.3) } w l. U& vU {U
} U& vU U, 2001 x U.
[4270]-212

P.T.O.

.4) HH v l : (U )
() U, 2000 x UH U }HU vU
x.
() } U& vU {U - SC U.
(U) }{U Ulx & U UUy
?
() M U, 2000 x {y}U M
UU x.
.5) H : (Uy )
() } U& vU U, 2001 }~
g U
() }{U HH
(U) lxU
() |xHU
() U {U vU {U
(U) }H |xHU U, 1999 U U {U

[4270]-212/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-213
M. Com. (Semester - II) Examination - 2012
CO-OPERATION AND RURAL DEVELOPMENT
SPECIAL PAPER - III
INTERNATIONAL CO-OPERATIVE MOVEMENT
(Group - F)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

Q.1) Explain the concept and nature of Co-operation.

[20]

OR
Q.1) Review the Growth of Co-operative Movement in the World.

[20]

Q.2) Can Co-operatives Survive in a Capitalistic System ?

[20]

OR
Q.2) Explain the role of Co-operative Philosophy in Co-operative Movement. [20]
Q.3) How is the Development of China dependent on Co-operatives ? [20]
OR
Q.3) Critically examine the role of International Co-operative Alliance in
the Development of Co-operative Movement.
[20]

[4270]-213

P.T.O.

Q.4) Explain the Economics of Co-operation.

[20]

OR
Q.4) Explain the emerging trends in Co-operative Institutions in the World
after Globalisation.
[20]
Q.5) Write short notes : (Any Two)
(a)

Changes in Co-opeative Principles

(b)

Co-operation in Mixed Economy

(c)

Co-operation in Yugoslavia

(d)

Philosophy of Co-operation

[4270]-213/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-213

} M
f :

[U

x :

100

:
(1) .
(2) UH U x .
(3)

| }f x ~U .

.1) U U SM SC U.

[20]

U
.1) xU U ff .

[20]

.2) |H S U S x {M U U ?

[20]

U
.2) U U ff}{H |}U SC U.

[20]

.3) }{H U U U H ?

[20]

U
.3) U ff U}{H c U } |}U
Uy}U U.
[20]

[4270]-213

P.T.O.

.4) U SC U.

[20]

U
.4) xUU U S} } H Hy
SCU U.

[20]

.5) H : (Uy )

[20]

() U }{H H
() } S}{H U
(U) xSH}{H U
() U

[4270]-213/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-214
M. Com. (Semester - II) Examination - 2012
CO-OPERATION AND RURAL DEVELOPMENT
SPECIAL PAPER - IV
MANAGEMENT OF CO-OPERATIVE BUSINESS
(Group - F)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) How to evaluate the Performance of Co-operative Business ?

OR
Q.1) Explain in details various responsibilities of Co-operative Business.
Q.2) Describe Business Policies and Practices of Dairy Co-operative Business.
OR
Q.2) Business Policies of Sugar Co-operative Industries are beneficial to
Sugarcane Growers. Comment.
Q.3) Explain Problems and Prospects of Co-operative Agricultural Processing
Industries.
OR
Q.3) Evaluate the performance of Co-operative Marketing Business.

[4270]-214

P.T.O.

Q.4) Briefly explain progress of Shetkari Sahakari Sangh, Kolhapur.

OR
Q.4) Describe the role of Anand Dairy Co-operatives (Gujarat) in the development
of dairy and allied business of the Sanstha.
Q.5) Write short notes : (Any Two)
(a)

Industrial Relations in Co-operative Business

(b)

Role of Co-operative Department

(c)

Primary Agricultural Credit Societies

(d)

Problems of Non-agricultural Credit Co-operatives

[4270]-214/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-214

} M
f : 3 ]
:
(1) U .
(2) } x .

[U

x :

100

.1) U U}x }} U UH ?
U
.1) U { & S SC U.
.2) U x{ { h U.
U
.2) U lx { yU C U
} U.
.3) U RU lx }S | SC U.
U
.3) U U}x }} U.
.4) U U , U x v SC U.
U
.4) S x{ { U x} x{
U S (x) |}U U.
[4270]-214

P.T.O.

.5) v H : (Uy )
() U }{H lxU {
() U y |}U
(U) }U U S
() x U U S }S

[4270]-214/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-215
M. Com. (Semester - II) Examination - 2012
ADVANCED BANKING AND FINANCE
SPECIAL PAPER - III
BANKING LAW AND PRACTICE
(Group - G)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.l) Explain in detail the following provisions of the Prevention of Money

Laundering Act, 2002 :
(a)

Adjudicating Authorities, Composition, Powers etc.

(b)

Adjudication
OR

Q.1) Explain in detail all the possible conditions under which the BankerCustomer Relationship can come to an end ?
Q.2) Explain in detail the following provisions of the Prevention of Money
Laundering Act, 2002 :
(a)

Search and Seizure

(b)

Search of Person

[4270]-215

OR
1

P.T.O.

Q.2) Answer the following :

(a)

Explain the circumstances where a banker cannot exercise his right

of set off.

(b)

What are the parties to a garnishee order and the stages in which
the same is served ?

Q.3) Low or no non-performing assets is the key to overcome all possible asset
liability mismatches and the risks originating there from. Discuss.
OR
Q.3) What is meant by Merger and Acquisition in Banks ? What do you think
is the need of Merger and Acquisition of Banks in India ?
Q.4) State and explain different Electronic Modes of Funds Transfer.
OR
Q.4) Write a detailed notes :
(a)

ATM

(b)

Debit Card

(c)

Credit Card

Q.5) Write notes : (Any Two)

(a)

Changing definition of Non-performing Assets

(b)

Customer Service in Banks

(c)

Offence of and Punishment for Money Laundering

(d)

RBI Guidelines for Asset Liability Management

[4270]-215/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-215

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) U } Hx U, 2002 }{H HH SC U :

() | {U, , {U .
() |
U
.1) U y xU }{H S { US C U
y SC U.
.2) U } Hx U, 2002 }{H HH SC U :
() { U
() } {
U
.2) HH l :
() Uy S U H {U M U ?
() H } U y ()
|x U H.
[4270]-215

P.T.O.

.3) U} U cRU }H} } }{H x

U y |& } } U UH .
U.
U
.3) U}{H HU } U ? | U}{H HU
U x }H ?
.4) HvU }} { S { }x } U SC U.
U
.4) S H :
() ..}.
() U
(U) RU U
.5) H : (Uy )
() cRU }H} H w
() U}{H xU
(U) } Hx x y
() }H} S |H | U
}xU

[4270]-215/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-216
M. Com. (Semester - II) Examination - 2012
ADVANCED BANKING AND FINANCE
SPECIAL PAPER - IV
MONETARY POLICY
Group - G
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

[Max. Marks : 100

Q.1) What is the Monetary Policy ? What are Money Supply measures of the
Reserve Bank of India ?
OR
Q.1) What is the Price Stability ? Bring out the relationship between Money
Supply and Price Stability.
Q.2) Discuss the following objectives of Monetary Policy :
(a)

Exchange Rate Stability

(b)

Generation of Employment

(c)

Balanced Economic Growth

OR

Q.2) Discuss the recent Monetary Policy of Reserve Bank of India.

[4270]-216

P.T.O.

Q.3) Explain the working and effectiveness of Open Market Operations and
Variable Reserve Ratio as Instruments of Monetary Policy.
OR
Q.3) What are the Qualitative Instruments of Monetary Policy ? Discuss their
effectiveness in controlling inflation.
Q.4) (A)
(B)

What are the Priority Sector Advances ?

Explain the role of Reserve Bank of India in Rural Credit.
OR

Q.4) Explain the role of Reserve Bank of India with reference to :

(a)

Establishment of Institutions for Industrial Finance

(b)

Rehabilitation of Sick Industrial Units

Q.5) Write notes : (Any Two)

(a)

RBI and Export Credit

(b)

Regional Rural Banks (RRBs)

(c)

Bank Rate Policy

(d)

Bridge Loans

[4270]-216/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-216

} M
f :

[U

x :

100

:
(1) U .
(2) } x .
(3)

| }f x ~U .

.1) HU { } U ? U } {
U ?
U
.1) U} S } U ? U} S H { SC
U.
.2) HU { HH gcK U :
() } S
() x <}
(U) }H <U h
U
.2) | U HUH UfH HU { U.

[4270]-216

P.T.O.

.3) HU { H - RU H }
{ U }UU SC U.
U
.3) HU { xy}U { U ? U} ~H
{ }UU SC U.
.4) () { ~ U } U ?
() x} UKH U |}U SC U.
U
.4) HH U |}U SC U :
() lxU K S |
() lx
.5) H : (Uy )
() U U
() |x x} U
(U) U {
() H

[4270]-216/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-217
M. Com. (Semester - II) Examination - 2012
ADVANCED MARKETING
SPECIAL PAPER - III
CUSTOMER RELATIONSHIP MANAGEMENT AND RETAILING
(Group - H)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

[Max. Marks : 100

Q.1) What is Customer Relationship Management ? Explain the importance of

Customer Relationship Management in context with India.
OR
Q.1) Define Customer Relationship Management. Explain various difficulties in
Customer Relationship Management.
Q.2) How will you distinguish Relationship Marketing in context with Services
and Consumer Products ?
OR
Q.2) Define Relationship Marketing. Distinguish the relationship between
Relationship Marketing and Marketing Strategy.
Q.3) What is Internet Marketing ? Explain the advantages and disadvantages
of Internet Marketing.
OR
Q.3) What is Information Technology ? Explain the role of Information
Technology in Customer Relationship Management.
[4270]-217

P.T.O.

Q.4) Explain the types of Retailers with suitable illustrations.

OR
Q.4) Define Store Layout. Explain various factors affecting Store Layout.
Q.5) Write short notes : (Any Four)
(a)

Vendor Development

(b)

Bar Coding

(c)

Retail Supply Chain Management

(d)

Foundation of Customer Relationship Management

(e)

Digital Marketing

(f)

Store Facade

[4270]-217/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-217

} M
f : 3 ]
:
(1) U .
(2) } x .

[U

x :

100

.1) xU { S } U ? xU { S } |
CU U.
U
.1) xU { S w l. xU { S} } &
SC U.
.2) xU S K}{H UU { x U SC UH ?
U
.2) { SC U. { }{H
UU SC U.
.3) } U ? U } SC U.
U
.3) } ~ (IT) } U ? xU { S} } ~
|}U SC U.
[4270]-217

P.T.O.

.4) UUf RUy { U SC U.

U
.4) U /} U SC U. U } U {
U SC U.
.5) H : (Uy )
() RU U (Vendor
() S| U (Bar

Development)

Coding)

(U) UUf f S
() xU { S U
() H (Digital
(U) S UU (Store

Marketing)

Facade)

[4270]-217/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-218
M. Com. (Semester - II) Examination - 2012
ADVANCED MARKETING
SPECIAL PAPER - IV
SERVICE MARKETING
(Group - H)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)
(3)

All questions carry equal marks.

Figures to the right indicate full marks.

Q.1) Define Service Marketing. Explain various characteristics of Services. [20]

OR
Q.1) Briefly discuss the basic difference between Goods and Services and
resulting challenges for Service Marketing.
[20]
Q.2) To sustain in Indian Market Traditional 4 Ps are required along
with People, Physical Evidence and Process. Which can not be avoided
by Marketing Manager.
Are you agree with this statement ? Justify.

[20]

OR
Q.2) What Additional Elements must be added in Traditional Marketing
Mix and why ?
[20]
Q.3) Explain various problem areas in Market Segmentation.

[20]

OR
[4270]-218

P.T.O.

Q.3) Explain strategic role of Management of Services for Customer

Satisfaction.

[20]

Q.4) What do you mean by E Services ? Describe Retailing Services,

Government Services and Education Services in regard to E
Services.
[20]
OR
Q.4) What is Advertising ? Explain objectives and various elements of
Advertising.
[20]
Q.5) Write short notes : (Any Four)
(a)

Recent Growth in Service Marketing

(b)

Various Financial Services

(c)

Challenges in Distribution of Services

(d)

Various media use for promotion in Service Marketing

(e)

Methods used for Customer Satisfactions in complaints

(f)

Event Management Services

[4270]-218/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-218

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) UH U x .
(4) | }f x ~U .

[U

x :

.1) } U ? { cK SC U.

100

[20]

U
.1) S H }H| UU }{H |
S U.
[20]
.2) | U U 4 v
v, y RU SU f U .
{ } U ? } U.
[20]
U
.2) U }} U U }C UH
U ?
[20]
.3) |x} & }S SC U.

[20]

U
.3) xU }{ S} y}U |}U SC U.
[4270]-218

[20]

P.T.O.

.4) - } U ? - | UUf , U
U U.
[20]
U
.4) } U ? gcK { U SC U.

[20]

.5) H : (Uy )

[20]

() H
() {
(U) H
() x { }}
() xU }{ RU h
(U) URU} S

[4270]-218/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-301
M. Com. (Semester - III) (Compulsory) Examination - 2012
BUSINESS FINANCE
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Explain the meaning of Business Finance. Explain the scope and
importance of Business Finance.
OR
Q.1) Explain the need and importance of Future Value and Present Value.
Q.2) Explain the term Strategic Financial Planning. Explain the objectives and
steps of Strategic Financial Planning.
OR
Q.2) Explain the term Under-capitalisation and Over-capitalisation. Differentiate
between Under-capitalisation and Over-capitalisation.
Q.3) What is Equity Share ? Explain its characteristics and advantages.
OR
Q.3) What is Preference Share ? Explain the advantages and disadvantages of
Preference Shares.
Q.4) Explain the term Short Term Finance. Explain the Sources of Short Term
Financing.
OR
[4270]-301

P.T.O.

Q.4) What is Project Financing ? Explain the need and importance of Project
Financing.
Q.5) Write short notes : (Any Four)
(a)

Objectives of Business Finance

(b)

Limitations of Financial Planning

(c)

Characteristics of Debenture

(d)

Dividend Policy

(e)

Technical Analysis

(f)

Disadvantages of Short Term Financing

_________________

[4270]-301/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-301

} M
f :

[U

x :

100

:
( 1) U .
( 2) } x .
(3)

| }f x ~U .

.1) SC U. } SC U.
U
.1) |cUH } } x } SC U.
.2) y}U SC U. y}U
gCK & SC U.
U
.2) U} |HU {|HU SC U. U} |HU
{|HU }{H UU SC U.
.3) } |x } U ? y CK U SC U.
U
.3) xvU |x } U ? xvU |x U SC U.
[4270]-301

P.T.O.

.4) UH SC U. UH K }x
(Sources) SC U.
U
.4) U } U ? U x } SC U.
.5) v H : (Uy )
() gC
() }
(U) U w cK
() H| {
() ~U H
(U) UH K

[4270]-301/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-302
M. Com. (Semester - III) (Compulsory) Examination - 2012
INDUSTRIAL ECONOMICS
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1)

[Max. Marks : 100

All questions are compulsory.

(2)

All questions carry equal marks.

(3)

Figures to the right indicate full marks.

(4)

Answer should be precise and to the point.

Q.1) Explain scope and significance of the Study of Industrial Economics. [20]
OR
Q.1) Explain impact of Industrialisation on Global Warming.

[20]

Q.2) Discuss Webers Theory of Location of Industries.

[20]

OR
Q.2) Explain need of Balanced Regional Industrial Development.

[20]

Q.3) What is Industrial Productivity ? Explain factors affecting Industrial

Productivity.
[20]
OR
Q.3) Explain role and problems of Public Sector in India.

[20]

Q.4) Critically examine role and problems of Special Economic Zones (SEZ). [20]
OR

[4270]-302

P.T.O.

Q.4) What are the causes of Industrial Imbalance in India ?

[20]

Q.5) Write short notes : (Any Two)

[20]

(a)

Sergeant Florences Theory of Industrial Location

(b)

Measurement of Industrial Productivity

(c)

Impact of Industrialisation on Urbanization

(d)

Problems of Small Scale Industries

[4270]-302/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-302

} M
f :

[U

x :

100

:
( 1 ) U .
( 2 ) } x .
( 3 ) }U }g .
( 4 ) | }f x ~U .
.1) lxU S~ } SC U.
U
.1) lxUU xU } H | SC U.

[20]

.2) lxU S h U.

[20]

U
.2) }H U lxU U x SC U.

[20]

[20]

.3) lxU yU } U ? lxU yU } U U

SC U.
[20]
U
.3) |H U ~ |}U }S SC U.
[4270]-302

[20]

P.T.O.

.4) <U ~

(SEZ)

|}U }S Uy}U U.
U

[20]

.4) |H lxU }H U U ?

[20]

.5) v H : (Uy )

[20]

() zH lxU S h
() lxU yU }}
(U) lxUU UH |
() Hlx }S

[4270]-302/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 5

[4270]-303
M. Com. (Semester - III) (Compulsory) Examination - 2012
BUSINESS STATISTICS
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

(3)

Use of statistical tables and calculator is allowed.

(4)

Symbols have their usual meanings.

Q.1) Attempt any four of the following :

(a)

[20]

A random variable X has following probability distribution :

X

P(X = x)

2k

3k

3k

2k

(i)

Find value of K.

(ii)

Find P(0 < X 3).

(iii) Find P(X < 3), P(X 2).

(b)

Define Poisson Distribution. State its Variance and give two real
life situations where it can be used.

(c)

Explain working of a Single Sampling plan.

(d)

A fair coin is tossed 10 times. A random variable X is the number

of heads coming upwards. Illustrate binomial distribution and
find probabilities of all possible values of X.

[4270]-303

P.T.O.

(e)

Define the following terms :

(i)

AOQL

(ii) LTPD
(iii) Producers Risk
(iv) Consumers Risk
(f)

(v) ATI
Suppose X B(n, p)
(i)

If E(X) = 4, Var(X) = 3, find n and p.

(ii)

If E(X) = 5, n = 10, find p, Var(X) and SD of X.

Q.2) Attempt any four of the following :

(a)

A random variable X has following probability distribution :

X
1
2
3
4
P(X = x)

(b)

(c)

0.1

0.2

0.4

0.3

Find Mean of X. Also find E(3X) and E(2X-5).

What do you mean by Random Variable ? Explain the difference
between Discrete and Continuous Random Variable with an
illustration.
Using graphical method estimate trend value for the years 2004
and 2009 for the following data on profit :
Year
Profit

(d)

[20]

2001
6

2003
8

2005
10

2006
15

2007
22

2008
25

2010
30

Two sample polls of votes for two candidates A and B for a

public office are taken from among 2000 voters of Rural and
Urban area revealed the following results :
Area\ Candidates

Total

Rural
Urban

620
550

380
450

1000
1000

Total

1170

830

2000

Is the film directors claim supported by the data ?

Given x12 = 3.81, x 22 = 5.99, x 23 = 7.81 at 5% l.o.s.
[4270]-303

Contd.

(e)

A random sample of 27 pairs of observations from a normal

population gives a correlation of 0.72. Is it likely that the
variables in the population are uncorrelated ?
(Use 5% los Given t25 = 2.060, t26 = 2.056, t27 = 2.052)

(f)

Define the terms :

(i) Null Hypothesis
(ii)

Critical Region

(iii) Type II Error

(iv) p-value
(v)

Level of Significance

Q.3) Attempt any four of the following :

[20]

(a)

Explain Process Control and Product Control.

(b)

A stenographer claims that she can take dictation at the rate of

120 words /minute on an average. In 100 trials, she demonstrated
an average rate of 116 words with SD 15 words. Can we accept
her at 5 % level of significance ?

(c)

Find 4-yearly centered moving average for the following data

on sales :

(d)

Year 2000 01

02

03

04

05

06

07

08

09 10

11

Sales

61

63

65

58

66

61

68

63 63

67

68

Fit a straight line trend to the following time series by the least
square method :
Year
Production

(e)

[4270]-303

62

2000

2002

2004

2006

2008

18

21

23

27

16

In a Quality Control Department of a rubber tube manufacturing

factory, 10 rubber tubes are randomly selected from each days
production for inspection. If not more than one of 10 tubes
is found to be defective, the production lot is approved.
Otherwise it is rejected. Find the probability of rejection of
a days production lot if the true proportion of defectives in
the lot is 0.3.
3

P.T.O.

(f)

A medicine company is claimed to be effective in 90% of the

cases. A medical practitioner doubts about companys claim.
A random sample of 200 patients treated with this medicine
showed that 170 were cured. Test the medical practitioners
doubt at 5% level of significance.

Q.4) Attempt any two of the following :

(a)

[20]

Draw P chart for following data of number of defectives in 10 samples

of size 50 each and comment on the result.
8, 6, 5, 7, 2, 5, 3, 8, 4, 4

(b)

If X is a Normal Variate with Mean 30 and SD 5. Find

probability that :
(i)

26 X 40

(ii)

X 45

(iii) X 25
(iv) Var(2X)
(v)
(c)

Var( 3X 5)

An IQ Test was administered to 5 persons before and after they

were trained. The result are given below :
Candidates

IQ Before Training

110

120

123

132

125

IQ After Training

120

118

125

136

121

Test whether there is change in IQ before and after the training

programme. (take = 0.05)
Q.5) Attempt any two of the following :

[20]

(a)

What do you mean by Time Series ? Explain different components of Time Series.

(b)

(i)

Explain the procedure of large sample test for equality of

two population mean.

(ii)

Explain the procedure of x2 test for goodness of fit.

4
Contd.

[4270]-303

(c)

Below are given the Means and Ranges of 10 samples of size

5 each taken from a certain production process at regular
intervals :

43

49

37

44

45

37

51

46

43

47

Given n = 5, D3 = 0, D4 = 2.115, A2 = 0.58, Draw X chart,

R chart and comment.

[4270]-303/5

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-304
M. Com. (Semester - III) Examination - 2012
ADVANCED ACCOUNTING AND TAXATION
SPECIAL PAPER - V
ADVANCED AUDITING
(Group - A)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Define an Audit. State various objects of an Audit.

OR
Q.1) Distinguish between Vouching and Verification ? How would you verify
(i) Debtors and Creditors (ii) Cash and Bank Balances ?
Q.2) State the qualification and disqualification of a Person to be appointed as
Company Auditor.
OR
Q.2) Write notes on Divisible Profit of a Company.
Q.3) What are the Audit Risks associated with Audit in Computerised Environment.
OR
Q.3) Define Internal Control. Explain its objectives and limitations.

[4270]-304

P.T.O.

Q.4) State the Procedure for Collection of Audit Evidence.

OR
Q.4) State the Duties of Auditor in respect of the following :
(a)

Shares issued at Premium

(b)

Shares issued at Discount

(c)

Buy-back of Shares

(d)

Issue of Sweat Equity Shares

Q.5) Write notes : (Any Two)

(a)

Audit Programme

(b)

Corporate Governance

(c)

Role of International Auditing

(d)

E-commerce Transaction

[4270]-304/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-305
M. Com. ( Semester - III ) Examination - 2012
ADVANCED ACCOUNTING AND TAXATION
SPECIAL PAPER - VI
SPECIALISED AUDITING
(Group - A)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

Q.1) (A)
(B)

[Max. Marks : 100

State in brief the Provisions of Section 44AB of the Income Tax

Act, 1961.
Give the Specimen of Form 3CA.
OR

Q.1) Explain the nature, scope and purpose of Internal Audit.

Q.2) Write short notes : (Any Two)
(a)

Audit of Local Bodies

(b)

Clauses of Form CD

(c)

Steps in Bank Audit

(d)

Audit Report of Banks

Q.3) Discuss the special points the Auditor should consider in Conducting Audit
of a big Co-operative Society.
OR
Q.3) Describe special features of Audit of Educational Institutions.
[4270]-305

P.T.O.

Q.4) How does Government Audit differ from Commercial Audit ? Describe the
broad objectives of Government Audit.
OR
Q.4) State the special features of Audit of Hotel and Hospital.
Q.5) Write short notes : (Any Two)
(a)

Role of Comptroller and Auditor General of India (CAG)

(b)

Features of Enactments affecting Banks

(c)

Review of Internal Control

(d)

Public Accounts Committee (PAC)

[4270]-305/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-306
M. Com. ( Semester - III ) Examination - 2012
ADVANCED COST ACCOUNTING AND COST SYSTEM
SPECIAL PAPER - V

COST AUDIT
(Group - B)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instruction :
All questions are compulsory and each question carries 20 marks.

Q.1) Discuss Concept of Cost Audit and state its scope.

OR
Q.1) What do you mean by the term Cost Audit ? Cost Audit is Efficiency
Audit. Discuss.
Q.2) Discuss the recent amendments made in the year 2011 in the provisions
regarding Applicability of Cost Audit to the Companies Incorporated under
Companies Act, 1956.
OR
Q.2) What do you mean by the term Cost Audit Programme ? Prepare the
Cost Audit Programme for the Statutory Cost Audit of a Company of your
choice.

[4270]-306

P.T.O.

Q.3) What do you mean by Audit Working Note and Audit Working
Papers ? Prepare a list of Audit Working Notes that you as Cost Auditor
have prepared in the Process of Statutory Cost Audit of any manufacturing
company.
OR
Q.3) As a Cost Auditor of a Company which is engaged in manufacturing
of heavy machineries, which record you will verify to arrive at the
Landed Cost of Raw Materials purchased ?
Q.4) As a Cost Auditor, how will you verify ?
(a)

Cost of Containers in the Paints Industry

(b)

Cost of Scraps and Spoilage in any Process Industry

OR

Q.4) Discuss the Annexure to Cost Audit Report Rules as per Cost Audit Report
Rules, 2011.
Q.5) Find out Landed Cost per ton from the following data :
20 barrels of oil was purchased at the rate of Rs. 45,000 per ton from
X Ltd. of Kolkata. The weight of each barrel was 200 kgs. Normal waste
during loading and unloading of the goods is estimated at 1% of the input.
However, it was found that the actual loss was recorded at 3% during
loading and unloading transactions. The transporter charged us with
Transport Cost @ Rs. 10 per ton km. The distance travelled by the truck
was 1,576 kilometers.
Octroi and other charges were incurred at 10% on the price as shown in
the Purchase Invoice. Railway Authorities charged Rs. 100 per barrel as
demurrages for late clearance of the Consignment. Empty barrels were
sold at Rs. 150 per Container.

[4270]-306/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-307
M. Com. ( Semester - III ) Examination - 2012
ADVANCED COST ACCOUNTING AND COST SYSTEM
SPECIAL PAPER - VI
MANAGEMENT AUDIT
(Group - B)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1)

[Max. Marks : 100

Attempt all questions.

(2)

All questions carry equal marks.

(3)

Use of calculator is allowed.

Q.1) Explain Concept of Management Audit in detail. How does it serve as

tool for Managerial Control and Reduction of Cost.
OR
Q.1) Explain Concept of Corporate Image. Discuss the factors considered for
the evaluation of Corporate Image.
Q.2) Explain the meaning and concept of Operational Audit. Discuss the
Procedure for Conducting Operational Audit.
Q.3) As a Management Auditor, chalk out the programme to evaluate the
following :
(a)

Consumer Services

(b)

Personnel Development
OR

Q.3) Explain the relationship of Management Audit with different Audits

conducted by an Organisation.
[4270]-307

P.T.O.

Q.4) Write short notes : (Any Four)

(a)

Social Cost Benefit Analysis

(b)

Corporate Development Audit

(c)

Preliminaries of Management Audit

(d)

Programme of Management Audit

(e)

Scope of Management Audit

(f)

Corporate Culture

Q.5) A project schedule has the following characteristics :

Activity

Time (Weeks)

1 2

1 3

2 4

3 4

3 5

4 9

5 6

5 7

6 8

7 8

8 10

9 10

(a)

Construct the Network Diagram.

(b)

Find the critical path by Calculating Total Float.

OR

[4270]-307

Contd.

Q.5) The Time Estimates (in weeks) for the activities of a PERT Network are
given below :
Activity

Optimistic
Time (to)

Most Likely
Time (tm)

Pessimistic
Time (tp)

1 2

1 3

1 4

2 5

3 5

14

4 6

5 6

15

(a)

Draw the Project Network

(b)

Determine the expected Project Length

(c)

Calculate the Variance

[4270]-307/3

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-308
M. Com. ( Semester - III ) Examination - 2012
BUSINESS PRACTICE AND ENVIRONMENT
SPECIAL PAPER - V
ENTREPRENEURIAL BEHAVIOUR
(Group - C)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Explain the term Entrepreneurship. Explain how to Assess Potential

Entrepreneurship.
[20]
OR
Q.1) (A)
(B)

State and explain the objectives of Entrepreneurship Training.

[10]

Narrate the components of Entrepreneurship Training.

[10]

Q.2) What do you mean by Achievement Motivation ? Explain the Sources

of Development of Achievement Motivation.
[20]
OR
Q.2) State and explain need and importance of Trainer in Entrepreneurship
Development. Briefly discuss Training the Trainer.
[20]
Q.3) What do you mean by Business Opportunity Guidance ? Highlight
its importance and relevance.
[20]
OR
[4270]-308

P.T.O.

Q.3) What are the new trends in Service Sector in India ? Explain the Scope
for Entrepreneurship in Service Sector.
[20]
Q.4) Write a detailed note on Selection of Business Opportunity.

[20]

OR
Q.4) Explain Achievement Motivation as related to Entrepreneurship Problems,
Beliefs and Attitudes.
[20]
Q.5) Write short notes : (Any Two)
(a)

Behavioural Tests

(b)

Training Models

(c)

Skills of Successful Trainer - Motivator

(d)

Process of Identifying Business Opportunity

[4270]-308/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-308

} M
f : 3 ]
:
( 1) U .
( 2) } x .

[U

x :

100

.1) lU U SC U. | lU U }, SC
[20]
U.
U
.1) () lU gC x SC U.

[10]
[10]

() lU U x.
.2) h } U ? h U d SC U.

[20]

U
.2) lU U U x } x SC U. UH
v U.
[20]
.3) { }x } U ? y } }U U
x.
[20]
U
.3) |H ~H U x. ~ lUH
HH SC U.
[4270]-308

[20]

P.T.O

.4) { S H.

[20]

U
.4) lU }S, h | { HH h
SC U.
[20]
.5) v H : (Uy )
() y}U
() M
(U) S U - U U
() { { RU

[4270]-308/4

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-309
M. Com. (Semester - III) Examination - 2012
BUSINESS PRACTICES AND ENVIRONMENT
SPECIAL PAPER-VI
ENTREPRENEURSHIP DEVELOPMENT PATTERN
(Group - C)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) What is Entrepreneurship ? Explain the role of Government in

Entrepreneurship Development.
OR
Q.1) State the problems in Entrepreneurship Development in India.
Q.2) State the importance of Specialized Institutions in Entrepreneurship
Development Programme.
OR
Q.2) Explain the changes in Concept of Entrepreneurship.
Q.3) Explain the term Project Identification. State the importance of Project
Identification in Developing New Business.
OR
[4270]-309

P.T.O.

Q.3) What is Project Management ? State the important issues in Project

Management.
Q.4) Write a detailed note on Entrepreneurship Development efforts in India.
OR
Q.4) What is PERT ? Explain the importance of Project Evaluation Review
Technique in Developing New Business.
Q.5) Write short notes : (Any Four)
(a)

Venture Capital

(b)

Critical Path Method

(c)

Project Direction

(d)

Project Cost Control

(e)

Project Design

(f)

Entrepreneurship within Organisation

___________

[4270]-309/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-309

} M
f :

[U

x :

100

:
( 1 ) U .
( 2 ) } x .
(3)

| }f x ~U .

.1) lU } U ? lU UH U |}U SC U.
U
.1) |H lU UH }S x.
.2) lU U URU}H S } x.
U
.2) lU UH H SC U.
.3) U SC U. UH U }
x.
U
.3) U S } U ? U SH } U x.

[4270]-309

P.T.O.

.4) |H lU U y S H.
U
.4) (PERT) } U ? U }} ~
UH } SC U.
.5) H : (Uy )
() |H
() Uy}U }x h
(U) U x
() U ~
() U
(U) x lU

[4270]-309/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-310
M. Com. ( Semester - III ) Examination - 2012
BUSINESS ADMINISTRATION
SPECIAL PAPER - V
HUMAN RESOURCE MANAGEMENT
(Group - D)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Explain various approaches to Human Resource Management.

OR
Q.1) Explain, how Human Resource Management is useful in the Modern
Industrial World ?
Q.2) Define the term Manpower Planning. Explain its objectives and process.
OR
Q.2) Explain various Source of Recruitment.
Q.3) Explain the importance and process of Training.
OR
Q.3) Differentiate between Training and Development. Explain the need of
Training.
[4270]-310

P.T.O.

Q.4) What is Performance Appraisal ? How to evaluate the Performance of

Employee ?
OR
Q.4) Write short notes :
(a)

Basis of Promotions

(b)

Voluntary Retirement Scheme (VRS)

Q.5) Write short notes : (Any Four)

(a)

Contract Labour

(b)

Estimating Manpower Requirement

(c)

Training Procedure

(d)

Job Evaluation

(e)

Lay-offs

(f)

Transfer Policy

[4270]-310/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-310

} M
f :

[U

x :

100

:
( 1) U .
( 2) } x .
( 3) | }f x ~U .
.1) } { SH { (Approaches) SC U.
U
.1) {U lxU x } { S U v SC
U.
.2) }cf w l. }cf gC RU
SC U.
U
.2) | { }x SC U.
.3) } RU SC U.
U
.3) U H UU x. x SC U.
[4270]-310

P.T.O

.4) U}U }U (Performance Appraisal) } U ? U}& U}U

}} U U ?
U
.4) H :
() {

(Basis of Promotions)
(VSR)

() S

.5) H : (Uy )
() U } h

(Contract Labour)

() }cf x

(Estimating Manpower Requirements)

(U) Uh
() U-}} (Job
() f

Evaluation)

(Lay-offs)

(U) H {

[4270]-310/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-311
M. Com. ( Semester - III ) Examination - 2012
BUSINESS ADMINISTRATION
SPECIAL PAPER - VI
ORGANISATIONAL BEHAVIOUR
(Group - D)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

[Max. Marks : 100

Q.1) What is Organisational Behaviour ? Explain various Models of

Organisational Behaviour.
OR
Q.1) Define the term Organisational Behaviour. State the impact of Globalisation
on Organisational Behaviour.
Q.2) What is Organisational Culture ? Explain the characteristics of
Organisational Culture.
OR
Q.2) Explain with suitable examples various Attributes of Personality.
Q.3) State various Theories of Motivation.
OR
Q.3) What is Stress ? What are causes and effects of Stress.

[4270]-311

P.T.O.

Q.4) Describe various types of Conflicts and their effects on Organisation.

OR
Q.4) Write a detail note on Creating and Maintaining Organisational Culture.
Q.5) Write short notes : (Any Four)
(a)

Team Building

(b)

Emotional Intelligence

(c)

Attitude Change

(d)

Impression Management

(e)

Job Satisfaction

(f)

Role of Information Technology in Organisation

[4270]-311/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-311

} M
f :

[U

x :

100

:
(1) U .
(2) } x .
.1) y}U } U ? y}U { M SC U.
U
.1) y}U w l. y}U xUU
| x.
.2) y}U SU } U ? y}U SU cK SC U.
U
.2) v}y { xcK x SC U.
.3) | { h x.
U
.3) } U ? U } x.

[4270]-311

P.T.O

.4) { U x y } U.
U
.4) y}U SU <} S H.
.5) v H : (Uy )
() {
() |U h}
(U) UH H
() | S
() U }{
(U) H } ~ |}U

[4270]-311/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-312
M. Com. ( Semester - III ) Examination - 2012
COMMERCIAL LAWS AND PRACTICES
SPECIAL PAPER - V
LAWS RELATING TO INTERNATIONAL BUSINESS
(Group - E)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instruction :
All questions are compulsory and carry equal marks.

Q.1) Define International Law. Explain the nature and scope of International
Law.
OR
Q.1) Explain in detail various Sources of International Law.
Q.2) Explain the Rights of Individual in International Law.
OR
Q.2) Write detailed notes :
(a)

The Mercantilists Version

(b)

Country Similarity Theory

Q.3) Explain in detail the Regulation of Foreign Direct Investment (FDI) in

International Trade.
OR

[4270]-312

P.T.O.

Q.3) Explain in detail International Court of Justice and its Jurisdiction.

Q.4) Explain in detail Free Trade v/s Protection.
OR
Q.4) Explain International Custom and Modern Sources of International Law.
Q.5) Write short notes : (Any Four)
(a)

Modern Systems of International Law

(b)

Recardos Theory

(c)

Ohlin Theory

(d)

Arbitration

(e)

National Regulation of International Business

(f)

Duties of Individual in International Law

[4270]-312/2

Seat
No.
Total No. ef Questions : 5]

[Total No. of Printed Pages : 2

[4270]-312

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) c Ul w l. c Ul SM SC
U.
U
.1) c Ul { d

(Sources)

S SC U.

.2) c Ul}{H vU vU SC U.
U
.2) S H :
() U

(The Mercantilists Version)

() c } h
.3) c U y xU
} S SC U.

(Forigen Direct Investment)

U
[4270]-312

P.T.O

.3) c H y {U U~ S SC U.
.4) }v Lh S SC U.
U
.4) c Ul | c {U }x SC U.
.5) H : (Uy )
() c Ul {U Uh
() U h
(U) H h
() <

(Arbitration)

() c c }
(U) c Ul}{H vx U

[4270]-312/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-313
M. Com. ( Semester - III ) Examination - 2012
COMMERCIAL LAWS AND PRACTICES
SPECIAL PAPER - VI
WORLD TRADE ORGANISATION - NORMS AND PRACTICES
(Group - E)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1)
(2)

[Max. Marks : 100

All questions are compulsory.
All questions carry equal marks.

Q.1) What is World Trade Organisations ? Explain the structure and working
of W.T.O.
OR
Q.1) Explain the basic principles of W.T.O. Trading System. What are the
Misunderstandings about W.T.O. ?
Q.2) What do you know about W.T.O. Accession ? State the Current Status of
Individual Accession.
OR
Q.2) Discuss the role of W.T.O. in respect of Liberalisation of Trade in
Manufacturers and Agricultural Trade.
Q.3) What is Dumping ? Explain the effects of Dumping on Importing and
Exporting Country.
OR
Q.3) Write a detailed note on Patent Law in India.
[4270]-313

P.T.O.

Q.4) Explain the procedure of W.T.O. related to Dispute Settlement System.

OR
Q.4) Explain the following :
(a)

ASEAN Currency Crises

(b)

Uruguay Round Agreement and India

Q.5) Write short notes : (Any Four)

(a)

Effect of W.T.O. Agreement on Least Developing Countries

(b)

Trade in Counterfeit Goods

(c)

Role of India in W.T.O.

(d)

Benefits of W.T.O. Trading System

(e)

GATT

(f)

Trade Related Investment Measures (TRIMs)

[4270]-313/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-313

} M
f : 3 ]
:
(1) .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) xU } U ? xU U}U
SC U.
U
.1) xU h }H SC U. xU
x} U ?
.2) xU v U } ? vU
v l:S x.
U
.2) yU U U{ xU
|}U{ U.
.3) }x } U ? }x U& }
SC U.
U
.3) |H U S H.
[4270]-313

P.T.O

.4) xU UH U h Uh SC U.
U
.4) HH SC U :
() H }S
() .. (Uruguay

Round)

.5) H : (Uy )
() xU U c HH }
() UH S
(U) xU H | |}U
() xU h U
() x

(GATT)

(U) { xU

[4270]-313/4

(TRIMs)

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-314
M. Com. (Semester - III) Examination - 2012
CO-OPERATION AND RURAL DEVELOPMENT
SPECIAL PAPER - V
CO-OPERATIVE CREDIT SYSTEMS
(Group - F)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Describe in detail the features of Agricultural Credit in India.

OR
Q.1) State the need of Institutional Credit for Agriculture and the limitations of
Institutional Credit System.
Q.2) Critically evaluate the Progress of Urban Co-operative Societies.
OR
Q.2) Critically evaluate the Performance of Regional Rural Banks.
Q.3) State the need and limitations of Primary Agriculture Credit Co-operative
Societies.
OR
Q.3) Write a detail note on Other Non-Agricultural Credit Societies.
[4270]-314

P.T.O.

Q.4) State the Structure of Credit Co-operatives.

OR
Q.4) State the working and progress of Salary Earners Co-operative Credit
Societies.
Q.5) Write short notes : (Any Two)
(a)

Problems of District Central Co-operative Banks

(b)

Importance of Agricultural Credit

(c)

Federal Credit Co-operatives

(d)

Types of Agricultural Credit

[4270]-314/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-314

} M
f : 3 ]
:
( 1 ) U .
( 2 ) } x .
(3) | }f x ~U .

[U

x :

100

.1) U|H U K C S SC U.
U
.1) H HH Sy}U K x Sy}U K }
SC U.
.2) x U S x Uy}U U.
U
.2) U x} U U}x Uy}U U.
.3) }U U U S x } SC U.
U
.3) x- S S H.
.4) U S SC U.
U
.4) x U U S U}x x Uy}U U.
[4270]-314

P.T.O.

.5) v H : (Uy )
() } U U }S
() K }
(U) U
() K U

[4270]-314/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-315
M. Com. (Semester - III) Examination - 2012
CO-OPERATION AND RURAL DEVELOPMENT
SPECIAL PAPER - VI
CO-OPERATIVE BANKING SYSTEM
(Group - F)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

Q.1) Explain the eligibility conditions for various Advances to the Priority
Sector.
[20]
OR
Q.1) Explain the reasons behind Overdues in the Co-operative Banking
System.
[20]
Q.2) What is the role of National Federation of State Co-operative Banks ? [20]
OR
Q.2) Evaluate the performance of Maharashtra State Co-operative Bank as
the Apex Bank.
[20]
Q.3) Assess the role of NABARD in Agriculture and Rural Development. [20]
OR
Q.3) Explain RBIs Supervisory Role.

[4270]-315

[20]

P.T.O.

Q.4) State NABARDs Organization and Functions.

[20]

OR
Q.4) Explain the problems of the Maharashtra State Co-operative Bank. [20]
Q.5) Write short notes : (Any Two)
(a)

Priority Sector

(b)

Objectives of IRDP

(c)

Co-oprative Credit System

(d)

Measures for Recovering Overdues

[4270]-315/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-315

} M
f :

[U

x :

100

:
(1) .
(2) UH U x .
(3)

| }f x ~U .

.1) }U ~H & { UZ HH ~ U SC
U.
[20]
U
.1) U Ux S}{H U U }xH U SC U.

[20]

.2) U U c } |}U U ?

[20]

U
.2) U U SH S } }c U U
U}x }} U.
[20]
.3) U x} UH |}U }} U.

[20]

U
.3) | U ~U } |}U SC U.
[4270]-315

[20]

P.T.O.

.4) U x.

[20]

U
.4) }c U U }S SC U.

[20]

.5) H : (Uy )

[20]

() }U ~
() Uy}U x} U URU} gcK
(U) U S
() U U H

[4270]-315/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-316
M. Com. (Semester - III) Examination - 2012
ADVANCED BANKING AND FINANCE
SPECIAL PAPER - V
FOREIGN EXCHANGE
(Group - G)
(2008 Pattern)
Time : 3 Hours]
Instructions :

[Max. Marks : 100

(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) What is Foreign Exchange Market ? Who are the Participants in the Foreign
Exchange Market ?
OR
Q.1) Elaborate the following :
(a)

Spot Market and Forward Market

(b)

Foreign Exchange Futures and Options

Q.2) Discuss the role of Reserve Bank of India in Foreign Exchange Management.
OR
Q.2) What are the different types of Risks associated with Foreign Exchange
Transactions ?
Q.3) Briefly trace the History of Exchange Rate Mechanism in India since 1950.
OR
Q.3) What is a Letter of Credit ? Elaborate on the different types of Letters
of Credit.
[4270]-316

P.T.O.

Q.4) Describe various methods of Financing Foreign Trade.

OR
Q.4) Explain the importance of Documents involved in Foreign Trade Transactions.
Q.5) Write short notes : (Any Two)
(a)

Pre-shipment Credit

(b)

Duty Drawback Scheme

(c)

Liquidity Risk in International Trade

(d)

Swap Rate

____________

[4270]-316/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-316

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) } } U ? } H |x U
U ?
U
.1) HH U SC U ?
()
() U H z U H U
.2) U H S} | U |}U U.
U
.2) U H { { } Uy ?
.3) |H 1950 } H v
.
U
.3) ~ } U ? ~ { U SC U.
[4270]-316

P.T.O.

.4) H U { h SC U.
U
.4) } & { S } SC U.
.5) H : (Uy )
() |
() U
(U) c H H { {U
() H-H

[4270]-316/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-317
M. Com. (Semester - III) Examination - 2012
ADVANCED BANKING AND FINANCE
SPECIAL PAPER - VI
INTERNATIONAL FINANCE
(Group - G)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

Q.1) What is International Banking ? What are the reasons for Growth of
International Banking ?
[20]
OR
Q.1) What are Euro Markets ? Explain the reasons for the Development
of Euro Dollar Market.
[20]
Q.2) Explain the following :
(a)

Reasons for Establishment of IMF and World Bank

[10]

(b)

Distinguish between Convertible and Non-convertible Currency [10]

OR

Q.2) (A)
(B)

[4270]-317

What is International Debt Market ?

[10]

What is the procedure for issue of Foreign Bonds and Euro

Bonds ?
[10]

P.T.O.

Q.3) (A)
(B)

What is Exchange Rate ?

[05]

Describe the Fixed Exchange Rate System.

[15]

OR
Q.3) (A)
(B)

What is Currency Pegging ?

[10]

Features of Bretton Woods System

[10]

Q.4) What are the objectives and operations of International Monetary Fund ? [20]
OR
Q.4) Explain the origin, structure and functions of Bank for International
Settlements.
[20]
Q.5) Write notes : (Any Two)

[20]

(a)

International Development Agency (IDA)

(b)

American Depository Receipts and Global Depository Receipts

(c)

Independent Float and Managed Float

(d)

Special Drawing Rights (SDRs)

[4270]-317/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-317

} M
x :

100

.1) c Ux } U ? c Ux h U x.

[20]

f :

[U

:
(1) U .
(2) } x .
(3) | }f x ~U .

U
.1) } U ? H U U SC U.

[20]

.2) HH SC U :
() c { xU U S U

[10]

() HH UU

[10]

U
.2) () c U } U ?
() x} U RU U ?

[4270]-317

[10]
[10]

P.T.O.

.3) () } } U ?

[05]

() S } h U.

[15]

U
.3) () H xx

(Currency Pagging)

} U ?

() h cK
.4) c { gcK U x.

[10]
[10]
[20]

U
.4) U U H H} gcK, U SC U.

[20]

.5) H : (Uy )

[20]

() c U S
() }U xHH
(U) S~ S zH
() {U

[4270]-317/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-318
M. Com. ( Semester - III ) Examination - 2012
ADVANCED MARKETING
SPECIAL PAPER - V
INTERNATIONAL MAREKTING
(Group - H)
(2008 Pattern)

Time : 3 Hours]
Instructions :

[Max. Marks : 100

(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Define International Marketing. Explain the scope and objectives of

International Marketing.
OR
Q.1) Write a detailed explanatory note on Import-Export Policies.
Q.2) What are the various kinds of Facilities and Incentives available to Export
Business ? Discuss briefly.
OR
Q.2) What is the significance of Export Documentation ? What are the objectives
of Export Documentation ? Describe various types of Export Documents.
Q.3) Explain in detail the Export Procedure
OR
Q.3) (A)
(B)
[4270]-318

Rules for Successful Exporting

Necessity for Appointing the Overseas Agents
1

P.T.O.

Q.4) Explain Concept of Exchange Rate. What are the factors determining
Foreign Exchange Rate ? Explain Evolution of Exchange Rate Mechanism.
OR
Q.4) (A)
(B)

Write note on Arranging Finance for Exports.

Write note on Financial Incentives provided by Government
for Exports.

Q.5) Write short notes : (Any Four)

(a)

International Market Segment

(b)

GATT

(c)

Labelling

(d)

Functions of World Trade Organisation

(e)

Foreign Exchange Facilities provided by Reserve Bank of India

(f)

Challenges in International Marketing

[4270]-318/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-318

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) |U }f x ~U .

[U

x :

100

.1) c w x. c gC
SC U.
U
.1) - { S SCUy}U H.
.2) H{ & { U { H|
(Incentives) U v U.
U
.2) H S } U ? H S g
U ? H S { U U.
.3) Uh S SC U.
U
.3) () S }
() { v U
[4270]-318

P.T.O

.4) } U SC U. } U U U
? } ~ yRU SC U.
U
.4) () | H.
() UU U H { H| H.
.5) v H : (Uy )
() c |xU
() x (GATT)
(U) n (Labelling)
() c (WTO) U
() UU (RBI) & U H {
(U) c H

[4270]-318/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-319
M. Com. ( Semester - III ) Examination - 2012
ADVANCED MARKETING
SPECIAL PAPER - VI
MARKETING RESEARCH
(Group - H)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Define Marketing Research. Explain the Ethics in Marketing Research.

OR
Q.1) What do you mean by Marketing Intelligence ? Explain the Significance
of Marketing Intelligence in Decision-making.
Q.2) Distinguish between Readership Survey and Viewership Survery.
OR
Q.2) Explain Sales Analysis Concept by-territory, by-product, by-customer and
by-size order.
Q.3) Describe the Prominent Market Research Agencies in India.
OR
Q.3) Define Marketing Mix. Enumerate the implication of Marketing Research
on Marketing Mix.

[4270]-319

P.T.O.

Q.4) Define Research Proposal ? What points are to be considered while

preparing Research Proposal ? Explain.
OR
Q.4) Write notes :
(a)

Marketing Research Process

(b)

Characteristics of Hypothesis

Q.5) Write short notes : (Any Four)

(a)

Consumer Marketing Research

(b)

Discriminate Analysis

(c)

Product Research

(d)

Market Segment

(e)

Sources of Secondary Data

(f)

Market Potential Analysis

[4270]-319/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-319

} M
f : 3 ]
:
(1) U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) { w x. {}{H SC U.
U
.1) } U ? }} HH }
SC U.
.2) |U (U) HU }{H UU SC
U.
U
.2) RU H (}H), y, xU
U SC U.
.3) |H { U& }/h S U.
U
.3) } w x. } { U }H
H , U.
[4270]-319

P.T.O

.4) { S w x. { S U U }g
Hx SC U.
U
.4) H :
() { RU
() x cK
.5) v H : (Uy )
() xU {
() UU H (|| H)
(U) y {
() |x
() } } }f }x
(U) | H

[4270]-319/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-401
M. Com. ( Semester - IV ) (Compulsory) Examination - 2012
CAPITAL MARKET AND FINANCIAL SERVICES
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) What is Capital Market ? Explain in detail the structure and functions of
Capital Market.
OR
Q.1) (A)
(B)

Describe in detail the Forward Contracts.

Explain the characteristics of Capital Market.

Q.2) What do you mean by Secondary Market ? Explain in detail objectives

and functions of Secondary Market.
OR
Q.2) Write notes :
(a)

Functions of Primary Market

(b)

Bombay Stock Exchange

Q.3) What is a Mutual Fund ? Describe in detail various types of Mutual Funds.
OR
Q.3) What is Merchant Banking ? Describe the functions and various services
rendered by Merchant Banker.
[4270]-401

P.T.O.

Q.4) What is Securities and Exchange Board of India (SEBI) ? Explain

background, establishment and functions of SEBI.
OR
Q.4) (A)
(B)

Explain the advantages of Listing.

Write a detail note on Indian Depository Receipts.

Q.5) Write short notes : (Any Four)

(a)

Participants of Capital Market

(b)

E-broking

(c)

Central Listing Authority (CLA) Regulation - 2003

(d)

Powers of SEBI

(e)

Portfolio Management

(f)

External Commercial Borrowing (ECB)

[4270]-401/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-401

} M
f : 3 ]
:
( 1 ) .
( 2 ) } x .
( 3 ) | }f x ~U .

[U

x :

100

.1) |H } U ? |H U S SC
U.
U
.1) () U S U.
() |H cK SC U.
.2) } } U ? } gcK U S
U.
U
.2) H :
() }U U
() } |x

[4270]-401

P.T.O.

.3) S { } U ? S { { U S U.
U
.3) }Z Ux } U ? }Z U U }Z UU &
{ U.
.4) | | } }f () } U ? |}, S
U SC U.
U
.4) () U SC U.
() (IDR) S H.
.5) H : (Uy )
() |H |x U
() -Ux
(U) U {U } - 2003
() {U
() -x S
(U) U

[4270]-401/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-402
M. Com. ( Semester - IV ) (Compulsory) Examination - 2012
GLOBAL INDUSTRIAL ENVIRONMENT
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

(3)

Answers should be precise and to the point.

Q.1) State the need of Industrial Finance and explain the Internal Sources of
Industrial Finance.
OR
Q.1) Review the Indias Industrial Progress since 1991.
Q.2) Write short notes : (Any Two)
(a)

Foreign Direct Investment

(b)

Indias Export Policy Since 1991

(c)

Methods of Privatization

(d)

Floriculture

Q.3) State the meaning of Multinational Corporations. Explain the advantages and
disadvantages of Multinational Corporations.
OR
Q.3) State and explain the Progress and Problems of Agro Allied Industries in
India.
[4270]-402

P.T.O.

Q.4) Explain in detail the features and problems of Industrial Labour in India.
OR
Q.4) What is Foreign Capital ? Explain the role of Foreign Capital in Indias
Economic Development.
Q.5) Write short notes : (Any Two)
(a)

Non-residential Investment

(b)

Problems of Iron and Steel Industry

(c)

Contract Labour

(d)

Liberalization

[4270]-402/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-402

} M
f : 3 ]
:
( 1 ) U .
( 2 ) } x .
( 3 ) }U }g .
( 4 ) | }f x ~U .

[U

x :

100

.1) lxU K x x lxU K x {

U.
U
.1) 1991 | lxU x .
.2) v H : (Uy )
() U xU
() 1991 | {
(U) xU h
() UH
.3) g U x. g U U- U.
U
.3) |H Hx lx x }S x SC U.
[4270]-402

P.T.O.

.4) |H lxU U}x C }S S SC U.

U
.4) U |H } U ? | <U UH U |H
|}U SC U.
.5) v H : (Uy )
() xU
() H H lx }S
(U) U~ U}x (Contract

Labour)

() xUU

[4270]-402/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 6

[4270]-403
M. Com. ( Semester - IV ) (Compulsory) Examination - 2012
OPERATIONS RESEARCH
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

(3)

Use of statistical tables and calculator is allowed.

(4)

Symbols have their usual meanings.

Q.1) Attempt any four of the following :

(a)

[20]

Write notes on :
(i)

Hurwicz Criterion

(ii)

Maximax Criterion

(b)

Define Strategy and also explain. What do you mean by Pure

Strategy and Mixed Strategy ?

(c)

Solve the following game :

Player B

LM1
Player A M6
MN6

[4270]-403

7 2
2 7
1 6

OP
PP
Q

P.T.O.

(d)

(e)

There is 40% chance that a patient admitted to the hospital is

suffering from cancer. A doctor has to decide whether a serious
operation should be performed or not. If the patient is suffering
from cancer and the serious operation is performed, the chance
that he will recover is 70%, otherwise it is 35%. On the other
hand, if the patient is not suffering from cancer and the serious
operation is performed, the chance that he will recover is 20%,
otherwise it is 100%. Assume that recovery and death are not
only possible result. Construct an appropriate decision tree. What
decision should the doctor take ?
Determine the shortest route from node 1 to node 6 in the
following network where the distances are shown in kilometer.
2

80
1

60

100
180

150

5
50

260
90
140

3
(f)

Obtain the dual problem of the following L.P.P. :

Maximize Z = 2X1 + 5X2 + 6X3
Subjected to constraints :
5X1 + 6X2 X3 3
2X1 + X2 + 4X3 4
X1 5X2 + 3X3 1
3X1 3X2 + 7X3 6
X1, X2, X3 0

Q.2) Attempt any four of the following :

(a)

[4270]-403

[20]

Write notes on :
(i)

Laplace Criterion

(ii)

Minimax Criterion
2

Contd.

(b)

(c)
(d)

Pay-offs of three acts A, B and C and states of nature X, Y

and Z are given below :
A
B
C
Acts
States of Nature
X
20
50
200
Y
200
100
50
Z
400
600
300
The probabilities of states of nature are 0.3, 0.4 and 0.3. Calculate
the Expected Monetary Value (EMV) for the above data and select
the best act.
Explain how will you obtain optimal solution to minimize
transportation problem using U-V Method ?
Find Minimum Cost Spanning Tree for following Network V :
3

(f)

6
2

c
(e)

Explain the following with reference to L.P.P. :

(i)
Entering Variable
(ii) Leaving Variable
Obtain Initial Basic Feasible Solution using North West Corner Method
for following transportation problem :
Markets
Sources
O1

30

O2

11

40

O3

13

50

Demand

D1

D2

35

28

D3

32

D4

25

Supply

120

Also find the Corresponding transportation Cost.

[4270]-403

P.T.O.

Q.3) Attempt any four of the following :

(a)

[20]

A news paper distributer assigns probabilities to the demand of

magazine as follows :
Copies Demanded
Probability

0.4

0.3

0.2

0.1

A copy of magazine which he sells for Rs. 7 costs Rs. 6. He

can return unsold copies for Rs. 5 each. How much copies
should he order using EOL Criterion ?
(b)

Consider the following game :

Player B

LM15
Player A M 6
MN-7
(c)

2
5
4

OP
7
P
0 PQ
3

Obtain Saddle Point. Also state optimal strategy for player A and
player B. State value of the game.
Using Big M Method state the outgoing and incoming variable
after first iteration in the following L.P.P. :
Minimize Z = 12X1 + 20X2
Subjected to constraints :
6X1 + 8X2 100
7X1 + 12X2 120
X1, X2 0

(d)

Obtain Initial Basic Feasible Solution using Matrix Minima Method

for following transportation problem :
Markets
Sources
O1

16

19

12

14

O2

22

13

19

16

O3

14

28

12

D1

D2

D3

Supply

Demand
10
15
17
42
Also find the Corresponding Transportation Cost.
[4270]-403

Contd.

(e)

(f)

Discuss the Simplex Method where it indicate existence of :

(i)

Multiple Optimal Solution

(ii)

Unbounded Solution

Define Network. Explain what do you mean by Directed and

Undirected Network ? Also explain the terms Node and Arc.

Q.4) Attempt any two of the following :

(a)

[20]

From the following pay-off table (of profit) determine optimal

strategy using maximax, Laplace, Hurwicz and minimax regret
criterion :
States
Strategies

A1

A2

A3

A4

S1

S2

S3

12

12

S4

14

16

(Take = 0.6)
(b)

(c)

(i)

Give Model definition of Max-Min Networks. Also explain

Maximum Flow.

(ii)

Explain Minimum Cost Capacitated Network.

Test whether the solution given in the following transportation

matrix is optimal ? If not, find optimal solution using U-V Method.
Also find Corresponding Transportation Cost :
*

D2

D3

O1

19

30

O2

70

30

40

O3

40 5

70

Demand

[4270]-403

D1

50

10
7

Supply
7

60

7
9

20
7

D4

7
14

18
34

P.T.O.

Q.5) Attempt any two of the following :

(a)

[20]

Solve the following LPP using Simplex Method :

Maximize Z = 3700 X1 + 4160 X2 + 3750 X3
Subject to :
X1 + X2 + X3 100
5X1 + 6X2 + 5X3 400
X1, X2, X1 0

(b)

(i)

How will you convert Maximization T.P. to Minimization

T.P. ?

(ii)

Obtain Initial Basic Feasible Solution using Vogels

Approximation Method for following Transportation Problem.
Markets
Sources

D1

D2

D3

Supply

O1

10

45

O2

15

12

15

O3

12

40

Demand

25

55

20

100

Also find the Corresponding Transportation Cost.

(c)

(i)

What is the difference between Slack, Surplus and Artificial

Variable ?

(ii)

State Dominance Principle.

__________________

[4270]-403/6

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-404
M. Com. ( Semester - IV ) Examination - 2012
ADVANCED ACCOUNTING AND TAXATION
SPECIAL PAPER - VII

RECENT ADVANCES IN ACCOUNTING, TAXATION AND AUDITING

(Group - A)
(2008 Pattern)
Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

Attempt all questions.

(2)

All questions carry equal marks.

(3)

Figures to the right indicate full marks.

Q.1) What do you mean by Transfer Pricing ? State the different methods
of Transfer Pricing and explain the benefits and limitations of Market
Price Method.
[20]
OR
Q.1) New Dimensions of Carbon Credit Trading Accounting and Taxation A boon for global warming and climate change. Discuss.
[20]
Q.2) What is meant by Corporate Governance ? Do you think Indian
Corporate Governance is equitable ? What steps do you suggest for
revising standard of Corporate Governance ?
[20]
OR
Q.2) Explain the different Valuation Approaches, you may suggest for
valuing Intellectual Property for its inclusion in Balance Sheet.

[4270]-404

[20]

P.T.O.

Q.3) Define Human Resources Accounting. Explain historical development

and advantages of Human Resources Accounting.
[20]
OR
Q.3) Explain the provisions in clause 49 of listing Agreement regarding
the Board of Directors of Company.
[20]
Q.4) Creative Accounting - A Fraudelent Practice Leading to Corporate
Colapses. Discuss.
[20]
OR
Q.4) What is International Finance Reporting Standards (IFRS). Discuss
the uses of IFRS across the Globe.
[20]
Q.5) Write short notes : (Any Four)
(a)

Quality Audit

(b)

Accounting for KPO

(c)

Accounts of NGO

(d)

Advantages of Social Responsibility Accounting

(e)

Limitations of Environmental Accounting

(f)

Forensic Accounting

(g)

Accounting for Derivatives

[4270]-404/2

[20]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-405
M. Com. ( Semester - IV ) Examination - 2012
ADVANCED ACCOUNTING AND TAXATION
SPECIAL PAPER - VIII
CASE STUDIES IN ADVANCED ACCOUNTING,
TAXATION AND AUDITING
(Group - A)
(2008 Pattern)
Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) Attempt Q. No. 1 which is compulsory and any three
from the remaining.
(2) All questions carry equal marks.
(3) Figures to the right indicate full marks.
(4) Use of non-programmable calculator is allowed.
Q.l) Comment on the following cases, referring necessary sections of
relevant laws, case laws and any other supporting evidence and
calculations, if any :
[25]
(a) Raw Materials purchased at Rs. 10 per kg price of materials
is on the decline. The finished goods in which the raw material
is incorporated are expected to be sold at below cost. 1,000
kgs of raw material is in the stock at the year end. Replacement
Cost is Rs. 8 per kg. How will you value the inventory ?
(b) Mrs. X, a resident women, wanted to know whether income tax
is attracted on sale of gold and jewellery gifted to her by her
parents on the occasion of her marriage in the year, 1979 which
was purchased at a total cost of Rs. 2,00,000.
(c) Suresh who is a member of the Institute of Chartered Accountant
of India, does not hold a certificate of practice. Is his
appointment as an Auditor of the Company will be valid ?
[4270]-405
1
P.T.O.

(d)

Z Ltd. purchased a machine costing Rs. 5 lakhs for its

manufacturing operations and paid Transportation Costs
Rs. 80,000. Z Ltd. spent an additional amount of Rs. 50,000
for testing and preparing the machine for use. What amount
should Z Ltd., record as the cost of the machine ?

Q.2) Goodshape Company has currently, an ordinary share capital of

Rs. 25 lakhs, consisting of 25,000 shares of Rs. 100 each. The
management is planning to raise another Rs. 20 lakhs to finance major
programme of expansion through one of the four possible financing
plans. The plans are :
(a)

Entirely through ordinary shares.

(b)

Rs. 10 lakhs through ordinary shares and Rs. 10 lakhs through

long term borrowing at 8% interest p.a.

(c)

Rs. 5 lakhs through ordinary shares and Rs. 15 lakhs through

long term borrowing at 9% interest p.a.

(d)

Rs. 10 lakhs through ordinary shares and Rs. 10 lakhs through

preference shares with 5%.

The companys expected Earnings Before Interest and Taxes (EBIT)

will be Rs. 8 lakhs. Corporate Tax is 50%. As on Accountant, determine
the Earnings Per Share (EPS) in each alternative and comment on the
implications of financial leverages.
[25]
Q.3) As an Auditor, advise D Ltd., about the treatment of the following
in the financial statement of accounts for the year ended 31st March,
2011 :
A claim lodged with the Railways in March, 2009 for loss of goods
of Rs. 5 lakhs had been passed for payment in March, 2011 for Rs. 4
lakhs. No entry was passed in the books of the company, when the
claim was lodged.
[25]

[4270]-405

Contd.

Q.4) State with reasons, whether the following expenses are admissible as
a deduction while computing income from business or profession :
(a)

Litigation Expenses incurred in order to deffered or maintain an

existing title to the business asset of Rs. 25,000.

(b)

Expenditure incurred in obtaining use of trade marks, technical

information, training of apprentices and technicians Rs. 18,000.

(c)

Expenditure on Management of Temple in factory premises for

recreation of employees Rs. 22,000.

(d)

Expenditure incurred Rs. 28,000 on shifting of registered office.

(e)

Fees paid for increase of Authorised Capital of Rs. 24,000.

[25]

Q.5) Make an assessment of the comparative position of three companies

by using relevant ratios of three companies A, B and C engaged in
the same line of business and also comment :
Particulars

Company A
(Rs.)

Company B
(Rs.)

Company C
(Rs.)

Sales

30,00,000

36,00,000

40,00,000

Cost of Goods sold

26,40,000

33,00,000

35,20,000

Fixed Expenses

2,00,000

3,00,000

4,00,000

Receivables

4,80,000

11,20,000

15,80,000

Stock

4,40,000

6,60,000

8,80,000 [25]

[4270]-405/3

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-406
M. Com. ( Semester - IV ) Examination - 2012
ADVANCED COST ACCOUNTING AND COST SYSTEMS
SPECIAL PAPER - VII
RECENT ADVANCES IN COST ACCOUNTING AND COST SYSTEMS
(Group - B)
(2008 Pattern)
Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.
Q.l) (A)

(B)

[4270]-406

Define the following terms in one sentence only as per CAS :

(Any Five)
[10]
(a)

Standard Cost

(b)

Overheads

(c)

Scrap

(d)

Indirect Material

(e)

Cost Center

(f)

Opportunity Cost

(g)

Direct Expenses

Write short notes on the following as per CAS : (Any Two) [10]
(a)

Joint Products and By-products

(b)

Primary Distribution of Overheads

(c)

Classification of Cost

(d)

Fixed Overheads
1

P.T.O.

Q.2) What do you understand by CAS ?

(A)

State its objectives.

[10]

(B)

Explain the nature and scope of Excise Audit.

[10]

Q.3) Describe the five S as means of Cost Control.

[20]

Q.4) Explain Concept of Six Sigma. Discuss in detail the case study
of Mumbai Dabewala in light of application of Six Sigma.
[20]
Q.5) Comment on the article published in the journal The Management
Accountant :
(A)

July 2012 on Green Audit - A necessity of the changing world

by Dr. Hitesh Shukla and Munjal Dave.
[10]

(B)

Reasons for implementation of ERP.

[4270]-406/2

[10]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-407
M. Com. ( Semester - IV ) Examination - 2012
ADVANCED COST ACCOUNTING AND COST SYSTEMS
SPECIAL PAPER - VIII
CASE STUDIES IN ADVANCED COST ACCOUNTING
AND COST SYSTEM
(Group - B)
(2008 Pattern)
Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

Attempt any four questions.

(2)

Each question carries 25 marks.

(3)

Use of non-programmable calculator is allowed.

Q.l) Your company manufactures computer peripherals. Director material constitutes

the major item of cost. Moreover, the input cost is mainly dependent on
the exchange value of USD. You have to operate in the most competitive
environment. Your management has asked your advice on control of its
inventory related cost. Explain various techniques of Inventory Control with
special reference to the product which constitutes 80% imported components.
Q.2) You have been appointed as a Cost Accounts Officer in a reputed hospital
which runs chain of hospitals across the country on corporate basis. Your
management expects you to design and monitor Budgetary Control System.
List the input required from various departments and also prepare the formats
of various budgets leading to preparation of Master Budget at Corporate
Level.
[4270]-407

P.T.O.

Q.3) A Ltd. Company has invested Rs. 6 lakhs in its business and has an installed
capacity of 20,000 units per annum. It is currently producing 10,000 units
per annum and its cost structure is as under :
Raw Material Rs. 5 per unit
Wages Rs. 10 per unit
Variable Overheads Rs. 3 per unit
Fixed Overheads Rs. 4 per unit
Administrative Expenses Rs. 3 per unit
Selling Commission Rs. 3 per unit
Selling Price Rs. 35 per unit.
The Company has received an offer from a Large Super Bazar for the supply
of 5,000 units per annum at Rs. 25 per unit. It is also considering to introduce
a slightly modified new product which will involve an additional investment
of Rs. l, lakh. 10,000 units of this new product could be sold for Rs. 32
if a commission of 25% was offered to selling agents.
The company would not like to expand its sales unless return on investment
goes upto 13%. Should it consider expanding its sales and if so, which
of the two alternatives be adopted ?
Show your working.
Q.4) You have working as Manager (Cost Accounts) in a company engaged in
manufacturing of auto ancillaries. The annual turnover of your company is
200+ crores. The HR Department of your company has recruited a batch
of 5 newly qualified Cost Accountants to work in the middle level
management at your new plant. They would be required to deal with variety
of the responsibilities such as MIS, Cost Estimation, Product Cost
Ascertainment, Inventory Control, ISO Audits, etc. The CEO of the
company has asked you to design an extensive orientation programme of
one week for these new recruits. Write the contents of such programme.
Write a detailed programme schedule of the training programme for one
week.

[4270]-407

Contd.

Q.5) A Ltd. plans to open a Branch Sales Office at Delhi to sell one of the
products on line. Management wants to assess the feasibility of this proposal.
The following information is available :
(a)

The Price at which goods are sent to the branch is Rs. 150 per unit.

(b)

Selling Price per unit Rs. 250.

(c)

2 salesmen will be employed at branch. Each one will be paid salary

of Rs. 7,000 per month plus a commission of 10% on sales.

(d)

It is estimated that branch can sell minimum 550 upto maximum of

800 units per annum.

(e)

In addition to sales commission, annual fixed expenses of the branch

are estimated at Rs. 37,500.

Prepare a report which might be useful in decision-making as to whether

a branch should be opened or not at Delhi.

[4270]-407/3

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4170]-408
M. Com. ( Semester - IV ) Examination - 2012
BUSINESS PRACTICES AND ENVIRONMENT
SPECIAL PAPER - VII
RECENT ADVANCES IN BUSINESS PRACTICES AND ENVIRONMENT
(Group - C)
(2008 Pattern)
Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

All questions carry equal marks.

Q.1) Explain in detail the Cluster Approach for Development of Maharashtra

Government.
OR
Q.1) Write a detail note on Labour Market Information Cell and Service Training
Institute as means of Human Resource Initiatives.
Q.2) Explain the objectives and eligibility for assistance under Rajiv Gandhi
Udyam Mitra Scheme.
OR
Q.2) Write an exhaustive note on recent scheme of Micro, Small and Medium
Enterprises.

[4170]-408

P.T.O.

Q.3) What is Self Help Group ? Explain the Modus Operandi of formation of
Self Help Groups in India.
OR
Q.3) What do you mean by Self Help Group ? Trace the evolution of Self Help
Group in India.
Q.4) Define the term Environment. Explain the nature and types of Environment
Audit.
OR
Q.4) What is Environment Audit? Explain the importance and limitation of
Environment Audit.
Q.5) Write short notes : (Any Two)
(a)

Role of Corporate Governance

(b)

Transparency in Corporate Reporting

(c)

Corporate Disclosure

(d)

Urban Haat

[4170]-408/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4170]-408

} M
f : 3 ]
:
( 1 ) U .
( 2 ) } x .
( 3 ) | }f x ~U .

[U

x :

100

.1) }c U Uy}U U x S SC U.
U
.1) U}x } U S } {
UH U S H.
.2) x{ l} }~ gcK ~ U U.
U
.2) H, H }} lx H S H.
.3) S x } U ? S x S RU SC U.
U
.3) S x } U ? |}{H S x yRU {
SC U.

[4170]-408

P.T.O.

.4) } U ? U SM U SC U.
U
.4) U } U ? U } } SC U.
.5) H : (Uy )
() }f ~ |}U
() }f HH U
(U) }f UU
() x

[4170]-408/4

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-409
M. Com. ( Semester - IV ) Examination - 2012
BUSINESS PRACTICE AND ENVIRONMENT
SPECIAL PAPER - VIII
CASE STUDIES IN BUSINESS PRACTICE AND ENVIRONMENT
(Group - C)
(2008 Pattern)
Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.
Q.1) Explain various approaches to Case Study Method.

[15]

OR
Q.1) What are the characteristics of Case Study Method ? State its
limitations in detail.

[15]

Q.2) Explain the importance of Case Study Method.

OR

[10]

Q.2) State and explain various stages involved in Analysis of a Case.

[10]

Q.3) National Carpets (NC) makes three categories of product. Artificial

Fibre Product, Wood Carpet and Carpet Backing. They produce one
type of backing and many types of other two products. The types
differ with regard to colours and patterns. Many of the batches
produced were unusually large when plenty of finished goods have
to be maintained awaiting sales. Production Supervisor argued that
it was a plain economics. The Production Control Manager Mr. Shetty,
has been charged with investigating the production scheduling for NC.
Recently, they have difficulty in meeting delivery dates, since the
factory has been operating at 100% capacity. Mr. Shetty believes that
[4270]-409

P.T.O.

for much time has been lost in changing over from one product to
another. Analyse this case and answer the following questions :
(a)

What measures do you suggest to reduce set up time which is

a problem ?

(b)

Recommend production flow to meet customer delivery

commitment.

(c)

Comment on the Production and Business System efficiency.

[25]

Q.4) M/s. Damini and Company is engaged in manufacturing of Paithani

Sarees at Paithan. They have employed 2000 employees including
experts artisans who are paid regular as well as production based
rewards. Regular employees are needed for continuity in marketing.
Payments are regularly made. The existing pattern of salary and
behaviour of employees are satisfactory.
On this background and growing competition, owners son who is also
a designer Rhoit joined the company who revolutionlised production
by introducing new and prospective design. The employees are
unhappy and complain that Rohit is rude and arrogent. Employees are
not treated properly by him. The designer has a product oriented
attitude. M/s. Damini and Company however has benefited from the
new designer, as it has started exporting paithani sarees and profits
has been increased three times.
Questions :
(a)

What problems can you identify in above case ?

(b)

What entrepreneurial strategies should be used by the company ? [25]

Q.5) Philips Electronics Company (PEC) has an excellent National and

International reputation and its employees are proud to work for the
firm, but the company demands total loyalty from its employees and
even tries to influence their behaviour and appearance after work.
Mariya a bright young women working for PEC for over 10 years
was highly respected by the colleagues and did a fine job as a
Divisional Sales Manager. It was generally agreed that she had
excellent potential for advertisement for 6 years and Mariya had
[4270]-409

Contd.

potential to increase the sales and to achieve the given target by the
superior.
But from last 6 months her performance was not satisfactory. So
Management had taken decision and Mariya was transferred to the
Non-managerial Position without any loss in pay. A result she quit
her job.
(a)

Can a company without demand loyalty to the required extent

in above case ?

(b)

What should be the Mariyas position ? (In the context of

designation and service)

(c)

What you would have done in supervisors position ?

[4270]-409/3

[25]

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 3

[4270]-409

} M
f : 3 ]
:
(1) .
(2) UH U x .

[U

x :

.1) U S h { CU SC U.

100

[15]

U
.1) U S h CK S SC U U S h
} U.
[15]
.2) U S h } SC U.

[10]

U
.2) U S h l U H U { S
[10]
UM SC U.
.3) H U (NC) U y U. <UH U v,
U U Ux, U U Ux U y
U. U x h (Pattern) } | . cUf
y S }H RU
. y ~U h xH. y
~U ^ y f~U | U xH xH.
[4270]-409

P.T.O.

HU Uf }H& f |f | y
. U lx S 100% } U} U . ^
U UH{ U yU & yU
H . U H UM H SC
U.
:
() { f }S , U} U } U
H ?
() y U }f xU H f
f H.
(U) y h U} |c U.
[25]
.4) }. } U. H} S K y U. y
2000 U} }HH y} UH Ux } ,
y } y { H . H
y } U}& U . } H .
HH x U}& }{UU . y
S{ |} }HU }Hx v U H.
y xH UM y U } RU
H. U} }~ RU U U
g} h , y U U}& x xU H
. y . vx { h H
xH . } U. H }~ }f xH U HH
. U y K UH M UHH
z h HH .
:
() H U} }H Uy }S f ?
() }. } U. U U lU H ? [25]
[4270]-409

Contd.

.5) UH Hvv UH (PEC) c c S y

w . y U}& S U} U |}
. }~ U U}&U D U
y y U} y U (appearence) |
U.
} U L U} K U U} U Z
U} U U} U. |x RU
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:
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(U) D SU U H ? [25]

[4270]-409/7

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-410
M. Com. ( Semester - IV ) Examination - 2012
BUSINESS ADMINISTRATION
SPECIAL PAPER - VII
RECENT ADVANCES IN BUSINESS ADMINISTRATION
(Group - D)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

[Max. Marks : 100

Q.1) Resistance to Change is Often viewed negatively. Discuss possible benefits

of resistance to Change.
OR
Q.1) What is Management of Change ? Discuss the Change Drivers.
Q.2) What is the ERP Concept ? Why are ERP Packages becoming popular
in India ?
OR
Q.2) Discuss the application areas of ERP in Business.
Q.3) What is Quality Circle ? Explain the structure and prerequisites of
establishing Quality Circle.
OR
Q.3) Explain the DMADV Model.

[4270]-410

P.T.O.

Q.4) Discuss the Process of Turn-around Management.

OR
Q.4) What do you mean by Business Restructuring ? Discuss advantages and
disadvantages of Business Acquisition.
Q.5) Write notes : (Any Two)
(a)

Levels of Culture

(b)

Cost of ERP

(c)

Global Management System

(d)

Cross Cultural Management

(e)

Approaches towards Managing Change

[4270]-410/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-410

} M
f : 3 ]
:
( 1 ) .
( 2 ) } x .
( 3 ) | }f x ~U .

[U

x :

100

.1) H {U { Uy}U h H . H
{ Ul U.
U
.1) H S } U ? H & U U.
.2)

ERP

U U ? |
U U ?

ERP

xU { HU

U
.2)

ERP

}H UUy ~ U U.

.3) x }f (Quality Circle) } U ? x }f y

S Uy SC U.
U
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DMADV

[4270]-410

SC U.

P.T.O.

.4) M S RU U.
U
.4) lx : } U ? (Business Acquisition)
Ul K U.
.5) H : (Uy )
() SU
() ...
(U) xU S h
() SU S
() H SU CU

[4270]-410/4

Seat
No.
Total No. of Questions : 4]

[Total No. of Printed Pages : 3

[4270]-411
M. Com. ( Semester - IV ) Examination - 2012
BUSINESS ADMINISTRATION
SPECIAL PAPER - VIII
CASE STUDIES IN BUSINESS ADMINISTRATION
(Group - D)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

[Max. Marks : 100

Q.l) Define the term Case Study. State its objectives and scope in the Modern
Organisation.
OR
Q.l) Explain the advantages and limitations of Case Study Method.
Q.2) How is the Case Study Method useful for solving the real business problems ?
OR
Q.2) How can you describe any organisational problem by using Case Study Method ?
Q.3) Mr. Mahesh Apte joined Soft and Hard Systems Pvt. Ltd., as a Senior Clerk
in the Purchase Department. He possessed high qualifications and had an
impressive personality. He had worked as a supervisor for more than five years
in several companies, but as a result of redundancy, he remained unemployed
for more than six months.
At the time of his acceptance of the clerical post, he was clearly informed
by the interview committee that inspite of his exceptionally high qualifications,
the chances of him being promoted were bleak due to the economic recession.
[4270]-411

P.T.O.

In due course, because of being a misfit on several occasions, he quarreled

with the supervisor and his relationship with other employees and the staff
deteriorated very much. His work was far from satisfactory and was rated as
poor in quality. The Purchasing Manager's friendly efforts to help him were
futile. Mr. Apte was upset and depressed and claimed that not only did the
supervisor victimize him but everyone was against him.
(a)

State the important aspects of this case.

(b)

If you were the Staff Manager, how would you handle the situation.
OR

Q.3) You have been working as a Manager, Corporate Communications in an

Advertisement Agency. Your agency works for Western Zone which covers five
States of India. Management of your company has decided to spread its wings
in the Southern Part of the Country. The goal has been quantified as below :
that the company shall do all its endeavor to achieve a target turnover to the
tune of Rs. 3 million in a span of one year.
Prepare a note to be submitted to the MD of your company. Your note should
include your plan of action along with resources required etc. so as to achieve
the target fixed by management.
Q.4) Mrs. Shivani Mehta is a woman of 45 years of age. She owns the pure cotton
fabric type from Rajasthan Manufacturing Company.
After participating in an exhibition she gets the feedback that she can export
her garments to other nations. Her company has a brand name in India. She
is puzzled whether she can export or she should drop the idea. Her husband
is ready to finance her and also ready to provide her the loan from bank. She
knows that she produce the quality products. Now she is worried about the
marketing and which country could be the first one to introduce her fabrics.
(a) Analyze the risks and opportunities for Mrs. Shivani's business expansions
in other countries.
(b)

What are the possible problems Mrs. Shivani can face while marketing
her product internationally ?
OR

[4270]-411

Contd.

Q.4) Neo Medical Diagnostic and Research Centre has patented its new invention
of poly fiber cardiovascular valve. The product developed is a novel one and
can be manufactured at a very low cost. The utility and life of the product
in laboratory testing was found to be more than the life expectancy of patients.
The product could enhance the life of the patient by at least five years.
Considering all these factors Neo Medical Diagnostic and Research Centre chose
to set a unit to manufacture the product. However the company has dilemma.
As the product is new and requires the acceptance of medical community, it
is considering appointing a promotion and sales co-ordinator to manage the
promotional and communication efforts of the firm.
(a)

Do you think the number of units of a product to be manufactured is

a random number ? Explain your reasoning.

(b)

How does one determine the number of units of a product to be

manufactured in an organisation ?

(c)

What are the elements you would take into consideration for forecasting
the production and sales requirement of the product developed by Neo
Medical Centre ?

(d)

How would you go about planning and organisation the manufacturing

and selling efforts of the organisation ?

[4270]-411/3

Seat
No.
Total No. of Questions : 4]

[Total No. of Printed Pages : 3

[4270]-411

} M
f :

[U

x :

100

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[4270]-411

P.T.O.

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[4270]-411

Contd.

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?
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[4270]-411/7

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-412
M. Com. ( Semester - IV ) Examination - 2012
COMMERCIAL LAWS AND PRACTICES
SPECIAL PAPER - VII
RECENT ADVANCES IN COMMERCIAL LAWS AND PRACTICES
(Group - E)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

All questions are compulsory.

(2)

Figures to the right indicate full marks.

Q.1) Explain the term in detail with reference to Information Technology

Act, 2002 :
[20]
(a)

Certifying Authority

(b)

E-governance

(c)

Cyber Regulation
OR

Q.1) Write detail note on Right to Information. What are the Powers of
Information Commissioner ?
[20]
Q.2) Explain the following terms with reference to Companies Act :
(a)

Compulsory Registration

(b)

Procedure after Registration

(c)

Deposit of Wills

[4270]-412

OR
1

[20]

P.T.O.

Q.2) What are the objects and powers of the Securities and Exchange Board
of India Act, 1992 ?
[20]
Q.3) (A)
(B)

Explain the importance of Securitisation Act, 2002.

[10]

Write in detail the note on Enforcement of Security Interest

Act, 2002.

[10]

OR
Q.3) (A)
(B)

State the objects of Debt Recovery Act, 1993.

[10]

Write in detail the note on Establishment of Appellate Tribunal. [10]

Q.4) What are the Penalties for failure and default in Inside Trading and
Non-disclosure of Acquisition of Shares ?
[20]
OR
Q.4) Write in detail the note on Audit of Securities and Exchange Board
of India.
[20]
Q.5) Write notes : (Any Four)
(a)

Listing Agreement

(b)

Adjudication

(c)

Appellate Authorities under Right to Information

(d)

Optional Registration

(e)

Duties of Public Information Officer

[4270]-412/2

Seat
No.
Total No. of Questions : 6]

[Total No. of Printed Pages : 3

[4270]-413
M. Com. ( Semester - IV ) Examination - 2012
COMMERCIAL LAWS AND PRACTICES
SPECIAL PAPER - VIII
CASE STUDIES IN COMMERCIAL LAWS AND PRACTICES
(Group - E)
(2008 Pattern)

Time : 3 Hours]

[Max. Marks : 100

Instructions :
(1)

Attempt any four cases.

(2)

All questions carry equal marks.

Q.1) Shri S. P. Morgan started using the mark Container as a trade mark for
his freight containers. He spent a huge amount on the advertisement of
such freight containers, so that they became very popular in the market.
After ten years, he applied for the registration on the ground that his freight
containers acquired 100% distinctiveness. The register refused registration
of the trade mark objecting that the trade mark was descriptive word directly
indicating the nature and character of the goods of the trader.
Discuss this case with reference to the relevant provisions necessary for
the registration of the trade mark and advise Shri S. P. Morgan to defend
registrars objection.
Q.2) Mr. P. M. Desai is a Doctor in all India Institute of Medical Sciences invents
and machine which can deliver glucose to a patient through the skin by
causing the pores of the skin to absorb glucose and deliver it to blood
stream. The claims of the doctor of such an invention is rebuked by medical
community is being highly improbable and useless in invention. However,
the invention is put to demonstration it is found to be indeed effective.
It is claimed by the doctors that it is to be highly useful method of treatment
[4270]-413

P.T.O.

to diabetes by regulating the amount of glucose supply to the blood. Now,

that invention has been strongly welcomed by the medical community, as
being a new useful and non-obvious method of treatment.
Discuss in detail :
(a)

The legal provisions in relation to this case as per patent law and,

(b)

Can the doctor claim right in the invention under the law.

Q.3) Ragunath Rane is a scientist in production of Agriculture Instruments. He

had consultation regarding production of harvesting machine with his friend.
Rajaram Sinde use the same technique and invents the harverting machine
by another trade name under the same primible.
Another friend Rajabhau Phadtare who was a learned farmer also produces
similar machine and claims that he is the only true and first inventor and
applies for the patent.
Discuss in detail :
(a)

The relevant provisions of Patent Law for the Patent.

(b)

Is Shri Rajabhau Phadtare entitled to apply for the patent or not ?

(c)

If Rajabhau Phadtare cannot apply for Patent, who out of three can
apply for the patent ?

Q.4) In an E-trade agreement, signature is based exclusively on asymmetric

methods or techniques. It has been described as a special door, which can
be opened with four keys lock. The two keys are on every side of the
door, and each of these two keys belong to a single party, both the parties
stand respectively on each side of the door and both of the them have
different keys. One of them is co-incidental with the key possessed by the
other party, since they have agreed on the shape and notches in the key
(Public Key). However, the other party is not, and none of the parties knows
exactly, what kind of notches the other key will have. One thing is sure
that the door can only be opened when the four keys are in it. Once both
the parties have locked the keys into the door it is possible to open it
and for the parties to be sure that, they can negotiate through that open
door safely without fear that an outsider might interfere in their business.
Discuss with reference to the authentication of electronic rewards using digital
signatures.
[4270]-413

Contd.

Q.5) Madhukar wrote a play entitled, Mi Marathi in 1990. The play was enacted
in 1990, in Pune and Mumbai. It was very popular play. The play was
based on the theme of rights of Mumbaikar and Marathi people. The filmmaker Ramakant was eager to make a film on this play. Without taking
prior permission of Madhukar, the filmmaker Ramakant made a film, which
was released in 1995. Madhukar saw the film and felt that the film was
totally based on his play. He felt that Ramakant had dishonesty limitated
the film and violated his copyright. He therefore filed the case in court of
law.
Ramakant claimed that it was his own story and some similarities in the
movie ware merely co-incidence.
Discuss the case in detail in the light the Copyright Law and advise Shri
Madhukar to take action in the court of law.
Q.6) Bhanudas of Bhor invented New Brand of Rice out named it as
Suvasik. The rice had good smell and taste. He had not applied
for the patent with appropriate authority. His friend Amar knew that
Bhanudas has invented such a new kind of Rice. He took sample from
Bhanudas and applied for the patent with appropriate authority. The
patent was issued in his farom. But then Bhanudas understood this
deed of Amar and he had taken objection against Amar. Amar argued
that the invention was originally carried out by himself and it was
different from that the Bhanudas invention.
Discuss the case in detail :
In the light of Patent Act, provide your suggestion to Mr. Bhanudas
to take appropriate action.

[4270]-413/3

Seat
No.
Total No. of Questions : 6]

[Total No. of Printed Pages : 3

[4270]-413

} M
f :

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x :

100

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( 1 ) Uy U .
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v} xHU } U U U v h .
[4270]-413

P.T.O.

, U , v h lU ~ }
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S U :
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[4270]-413

Contd.

 Uy | { H U.
U y H K vH S U H.
HvU Ux~ {U | xU | U.
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H U S U.
Ul x | U U U }x U.

[4270]-413/7

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-414
M. Com. ( Semester - IV ) Examination - 2012
CO-OPERATION AND RURAL DEVELOPMENT
SPECIAL PAPER - VII
RECENT ADVANCES IN CO-OPERATION AND RURAL DEVELOPMENT
(Group - F)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1)
(2)

[Max. Marks : 100

All questions are compulsory.
All questions carry equal marks.

Q.1) What are the Principles of Co-operation laid down by International

Co-operative Alliance ?
OR
Q.1) Explain the aims and objectives of Co-operative Organisations.
Q.2) Describe the challenges posed by Globalisation for Co-operatives.
OR
Q.2) What measures should Co-operatives adopt for improving the quality of
their products ?
Q.3) Describe the Process of Formation and Organisation of Self-help Groups.
OR
Q.3) How have the Self-help Groups helped the Rural Artisans and Woman ?
Q.4) What causes have been identified by various Committees regarding Farmers
Suicides ?
OR
[4270]-414

P.T.O.

Q.4) What measures should be adopted by the Government to solve the rural
problems ?
Q.5) Write short notes : (Any Two)
(a)

Social Responsibilities of Co-operatives

(b)

Sick Co-operative Units

(c)

Need of Micro Finance

(d)

Self-sustaining Rural Development

[4270]-414/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-414

} M
f : 3 ]
:
( 1 ) U .
( 2 ) } x .

[U

x :

100

.1) c U SU UHH U U ?
U
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?
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U
.3) S x x} Ux U } UHH ?
.4) { { }y U& y}}xH U U {H ?
U
.4) x} U H ?
[4270]-414

P.T.O.

.5) v H : (Uy )
() U S }U {HU
() U S
(U) } x
() y}| x} U

[4270]-414/4

Seat
No.
Total No. of Questions : 4]

[Total No. of Printed Pages : 5

[4270]-415
M. Com. ( Semester - IV ) Examination - 2012
CO-OPERATION AND RURAL DEVELOPMENT
SPECIAL PAPER - VIII
CASE STUDIES IN CO-OPERATION AND RURAL DEVELOPMENT
(Group - F)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

[Max. Marks : 100

Q.1) Analyse the following case :

Ramprasad Co-operative Food Processing Industry established in 1990. It
is situated 10 km away from Seetapuri. The Co-operative Unit was
appointed 150 employees. Mr. Clean is working as a sweeper, who
maintained cleanliness of the entire office department including that of the
toilets. Mr. Clean resigned for personal reason and in hurry the personnel
officer employed a new sweeper - Mr. Super.
The new sweeper Mr. Super worked diligently. But the day he was asked
the to clean the toilets, he refused to do so. He said he was prepared to
do any cleaning work except cleaning of the toilets. In the meanwhile,
the workers had joined the employees. Union of the Ramprasad
Co-operative Food Processing Industry. The Personnel Officer called the
union leaders for discussion on the problem to resolve the impasse. The
union leader contended that workers was employeed as a Sweeper and
not a Wet Sweeper. While joining the work, he was not told that he
would have to clean toilets. He was a diligent worker, but he was not
prepared to do work like cleaning toilets. The management was asked to
employ another Wet Sweeper only for cleaning the toilets. The union
was threatening to call a strike, if there is not settlement of the dispute.
[4270]-415

P.T.O.

The management contended that hygiene is a very important in the food

processing industry. The earlier sweeper had done all the work including
cleaning toilets. Employing an additional Wet Sweeper was beyond the
financial capacity of the co-operative industry and anyway there was no
enough work to be given to him throughout the day.
Review questions :
(a)

What do you think of the manner to which the new sweeper was
recruited ?

(b)

What is the attitude of the union, the new sweeper and the personnel
officer in this case ?

(c)

What is the way out of the current impasse ?

(d)

Give a suitable title to the case.

Q.2) Godawari Co-operative Sugar Factory, a leading and popular sugar factory
in the Nandurbar District. The sugar factory was established in 1990. Total
589 employees were working in the factory. Shri Fast, aged 45 years,
was the Purchase Manager. His department had 10 clerks and 3 computer
operators. Shri Superfast, aged 50 years was the Administrative Officer
who also in-charge of Personnel Department. His Department had 20 clerks
and 5 computer operators. Both were with the sugar factory since its
establishment. Also both were commerce graduates and possessed very good
knowledge about the co-operative sugar factory. They also were particular
in their work and also popular among their respective staff.
The Board of Directors of the Co-operative Sugar Factory was efficient
and during their tenures had taken the sugar factory to the ever newer
heights of success. However, the Board lost the last elections and hence,
was changed. The new board members, though highly qualified, were quite
young and inexperienced, but keenly interested in further developing the
sugar factory. The new board also desired to setup a distillery as a byproduct unit. As an internal reorganisation, the new board wanted M.B.A.
graduates to be head the Purchase and Administration Department.
Accordingly after passing the necessary Board Resolution, these two posts
were advertised in the Marathi and English Newspaper.
When both Shri Fast and Superfast came to know about it, they both
approached to the Chairman and tried to convince him that they would
[4270]-415

Contd.

like to offer themselves as the candidate for the posts advertised on the
basis of their experience and not qualification. The Chairman, however,
could not be convinced and the Board proceeded with the appointments
of new department heads.
On hearing about it, both Shri Fast and Superfast proceeded on long leaves.
The Chairman tried to call them in his office for the personal discussions,
but they responded by sending in their resignations. In due course, the
Chairman came to know that both of them were taken up in responsible
positions by another co-operative sugar factory in the nearby district.
Analyse the case and answer the following questions and also express your
opinion about the situation :
Review questions :
(a)

Do you think that the new Boards step in appointing fresh M.B.A.
Graduates as Departmental Heads was correct ?

(b)

What advantages would be received by the factory after appointment

of fresh M.B.A. Graduates ?

(c)

What advise would you like to give to the new Board ?

(d)

Suggest your opinion about the decision taken by Shri Fast and
Superfast.

Q.3) Smt. Smita Desai join Dhanlaxmi Urban Co-operative Bank in 1992 as
a clerk after graduation. She completed her Bank Examination in 1997 and
become eligible for promotion. She was aspiring promotion and applied
for the post of officer, but could not get promotion due to low score in
the written test. She was transferred to her native place in 1999. Again
she applied for the post of officer (from promotion quota) but could not
succeed due to low score in the interview. Basically she is very excellent
in her work and also popular among the employee.
After rejecting promotion, she was started union activities and elected as
a President of local unit. She solved number of problems of the members
and naturally almost all the employees of the branch joined her union. Since
then she was become a problem to the management.

[4270]-415

P.T.O.

In 2001, again she was not given promotion though her score was more
than minimum in the written test, stating that her score of personal interview
was less. But she was answered all the questions very correctly and
confidently. In fact promotion was denied on the basis of confidential report
of the Branch Manager regarding her trade union activities.
Smt. Smita Desai decided later on not to make any application for
promotion and devoted more time to the union activities. She also started
her own business as well as she diverted deposits of business community
to other Urban Co-operative Banks. In 2007, Dhanlaxmis Urban Cooperative Management Bank decided to promote Smt. Smita Desai as an
officer as the recommendation of the new Branch Manager and accordingly
appointment order was given, but unfortunately she refused to accept the
promotion order.
Review questions :
(a) Analyse the above case.
(b) Why did Smt. Smita Desai refused the promotion ?
(c) Whether business ethics implemented by Smt. Desai.
(d) Suggest proper and correct solution.
Q.4) Mr. Prakash Sardeshmukh is a very senior employee of Dynamic
Co-operative Spinning Mill at Amravati. He has become a senior machinist
and is at the top of the promotion leader in the unionized grades. He is
also the highest paid unionized employee and his next promotion would
place him in the Supervisory Category.
About five years ago the employees were organised into a union, but
Prakash did not take any active part either in organising the union and
in the union activities. About a year ago, Prakash developed an illness that
was difficult to diagnose. He lost strength and energy, but was able to
work. Because of good record and attitude, the management of Co-operative
Spinning Mill decided to accommodate him and kept on giving him light
work and protected his wages till he was able to regain his health.
Just recently, the workman in the machine shop where Prakash worked
suddenly struck work. They did not have any authorization of the union.
The workman in the other departments continued to work normally. The
workman in the machine shop claimed that their earnings had fallen down
in comparison to the workman in other departments due to their not being
able to get any overtime.
[4270]-415

Contd.

Much to the surprise and disappointment of the machine shop supervisor

and the management.
Prakash only participated in this strike but were found to be instrumental
in the organising the same and appeared to be one of the leaders.
Questions :
(a)

Does Prakashs action seem reasonable in the light of the consideration

extended to him by the management during his illness ?

(b)

What should the supervisor do now with Prakash ?

(c)

What your reaction to the complaint of the workman of the machine

shop ?

(c)

Express your opinion about union activities.

[4270]-415/5

Seat
No.
Total No. of Questions : 4]

[Total No. of Printed Pages : 5

[4270]-415

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[4270]-415

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[4270]-415

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[4270]-415

10

P.T.O

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[4270]-415/11

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-416
M. Com. ( Semester - IV ) Examination - 2012
ADVANCED BANKING AND FINANCE
SPECIAL PAPER - VII
RECENT ADVANCES IN BANKING AND FINANCE
(Group - G)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1) All questions are compulsory.
(2) All questions carry equal marks.

[Max. Marks : 100

Q.1) Do you think Banking Services have moved away from being Fund Based
to Fee Based ? Explain your answer using suitable examples.
OR
Q.1) Explain Technological Developments in Banks with reference to :
(a) Full Computerisation of Bank Branches : Concept and Benefits
(b) Internet Banking : Concept and Benefits
Q.2) What do you understand by Financial Inclusion ? Spell out in detail the
RBI Guidelines Pertaining to Financial Inclusion.
OR
Q.2) Explain in detail an Asset Securitisation Company with reference to the
following :
(1)

Meaning

(2)

Features

(3)

Operating Structure

(4)

Activities

[4270]-416

P.T.O.

Q.3) What do you think caused the opening up of the Insurance Sector in India
with giants like LIC and Subsidiaries of GIC present ? Do you think the
existing condition of Insurance Sector in India justifies this action of the
Government ?
OR
Q.3) Outline and explain in short all the developments that came post 1985 in
the Indian Money Market. Restrict your answer to the new instruments
and institutions.
Q.4) Explain the Secondary Capital Market with respect to its organisation,
functions and regulation.
OR
Q.4) What do you understand by Merger and Acquisition ? Why do you think
this is resorted to ?
Q.5) Write notes : (Any Two)
(a)

ECS Debit and Credit

(b)

Money Market Derivatives

(c)

Forward Trading

(d)

Forms of Merger and Acquisition

[4270]-416/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-416

} M
f : 3 ]
:
(1) U .
(2) } x .
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[U

x :

100

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U
.1) U}{H ~ U U HH }l M SC U :
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| U S } U.
U
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(1)
(2) cK
(3) y}U
(4)
[4270]-416

P.T.O.

.3) | <} }}f { } }}f Hx S S

} ~ HU U U U U }H ?
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U ?
U
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U H }H ?
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(U)
() HU U

[4170]-416/4

Seat
No.
Total No. of Questions : 7]

[Total No. of Printed Pages : 3

[4270]-417
M. Com. ( Semester - IV ) Examination - 2012
ADVANCED BANKING AND FINANCE
SPECIAL PAPER - VIII
CASE STUDIES IN BANKING AND FINANCE
(Group - G)
(2008 Pattern)

Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) Solve any five cases from the following.
(2) All cases carry equal marks.
Q.1) Mr. Amar has a Saving Bank Account with State Bank of India. The
bank issues Debit Card to Mr. Amar. Mr. Amar can use the card for
making purchases and also use it as ATM Card. With reference to
this, give explanatory answer to the following :
[20]
(a) What is Debit Card ?
(b) What are the services available at ATMs ?
(c) What are the benefits of ATMs to Customers and Banks ?
(d) Is there any transactions limit for Mr. Amars Debit Card ?
Q.2) Give your comments in following situations :

[20]

(a)

A Current Account-holder does not maintain minimum balance

and drew cheque even with insufficient balance in the accounts.
Should the bank close the account ? Why ?

(b)

Mr. Ram has a Fixed Deposit of Rs. 20,000 with Bank of India.
Mr. Ram does not take repayment on the date of maturity of
the Fixed Deposit. He goes to Banks two months after the
maturity date and demand interest to be paid for the overdue
period.
Will the bank allow interest for the overdue period ?

[4270]-417

P.T.O.

(c)

Mr. Anil has a Saving Account in a Dena Bank. His Saving

Bank Balance is Rs. 10,000 on 1st November, 2012. Dena Bank
had advanced loan to Mr. Anil and loan was overdue on 1st
November, 2012 of Rs. 9,000.
Can Dena Bank use the Saving Account Balance to recover
overdue loan ?

(d)

Mr. Sham has a Current Account in Bank of Maharashtra. His

Current Account Balance on 15th November, 2012 was
Rs. 15,000. Mr. Sham drew a cheque on his current account
of Rs. 14,500 on 16th November, 2012.
Is the Bank of Maharasthra accepting the cheque for payment ?

Q.3) Mr. Niteen hires a Safe Deposit Locker provided by H.D.F.C. Bank,
in this regard answer the following questions :
[20]
(a)

Can the private bank like H.D.F.C. providing Safe Deposit

Locker facilities ?

(b)

What is the procedure followed regarding Safe Deposit Locker

Transactions by H.D.F.C. Bank ?

(c)

Can Mr. Niteen be hired a locker in joint names ?

(d)

Can Mr. Niteen hired the locker even if he does not have a
Saving Bank Account with H.D.F.C. Bank ?

Q.4) Mr. Chetan purchase a demand draft of Rs. 25,000 from Pune Branch
of State Bank of India drawn on Mumbai Branch in favour of
Mr. Anand. The draft is misplaced by Mr. Chetan. After a week he
comes to Pune Branch and reports about it. He demand a duplicate
draft.
[20]
(a)

Can the Bank issue a Duplicate Draft ?

(b)

What is the use of the Draft ?

(c)

Who are the parties to the Draft ?

(d)

What steps can be taken by the Banker to protect the Banks

Interest ?

[4270]-417

Contd.

Q.5) Mr. Patil has a Saving Bank Account with ICICI Bank. The bank issue
pass book to Mr. Patil. Mr. Patil does not check the entries in the
pass book regularly. Give your comments and explanation with
reference to entries in the pass book.
[20]
(a)

What is the importance of the Pass Book ?

(b)

What are the entries made by Bankers in Pass Book ?

(c)

The Pass Book of Mr. Patil shows larger balance and he

withdraws such balance.

(d)

Who is the responsible for filling the pass book entries ?

Q.6) Mr. Kumar holds 1000 shares of Bajaj Auto Ltd. He wants to open
Demat Account in State Bank of India. Give your comments on the
following situations :
[20]
(a)

What is Demat Account ?

(b)

Can Mr. Kumar deposit Bajaj Auto Ltd. shares in Demat

Account ?

(c)

How many Demat Account can a person open with a depository ?

(d)

How many shares you need to open a Demat Account ?

Q.7) Suppose you are a Bank Manager, how will you solve the following
cases ?
[20]
(a)
A customer presented a cheque in a bank dated 15th
March, 2012 on 16th September, 2012.
(b)

A customer present a cheque in a bank dated 15th November,

2012 on 1st October, 2012.

(c)

A customer presented a cheque in a bank dated 1st August, 2012

on 14th November, 2012.

(d)

A customer going to deposit a cheque in a bank of Rs. 60,000,

is PAN necessary for depositing cheque ?

[4270]-417/3

Seat
No.
Total No. of Questions : 7]

[Total No. of Printed Pages : 3

[4270]-417

} M
f : 3 ]
:
(1) HHU U .
(2) } x .
(3) | }f x ~U .

[U

x :

100

.1) } S U U . U }
U HH . } U U U
(ATM) . | H SCUy}U l : [20]
() U } U ?
() } Uy H{ ?
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[20]
.2) H S } SCU l :
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HU y U U . U
UH ? U ?
() } U U L. 20,000 } . }
} } H . }
} U xH } }
y UU }xH.
} Uf U H ?
[4270]-417

P.T.O.

(U) H U . 1 , 2012
y y L. 10,000 HU . U H
U HH 1 , 2012 y L. 9,000 U
U .
U U H U yH vU} M UH ?
() } U U }c H . 15 , 2012
y H y L. 15,000 HU . 16 ,
2012 } y H y L. 14,500 {
UHH .
U U }c { SUH ?
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[20]
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[4270]-417

Contd.

.5) H U . U H
SU HH . H SUH }
. SUH } SCU l :
[20]
() SU } U ?
() SU U Uy U ?
(U) H SU S HU HH
y HU U UH.
() SU U U ?
.6) U} H} 1,000 |x { UHH . S
U U y } . | H
SCU H S l :
[20]
() } } U ?
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(U) U } ?
() } U |x x ?
.7) } U SU } } H U H ? [20]
() U xU 15 }, 2012 { 16 , 2012
U UH.
() U xU 15 , 2012 { 1 v, 2012
U UH.
(U) U xU 1 xS, 2012 { 14 , 2012
U UH.
() U xU L. 60,000 { U } U HH
. { } U (PAN) x ?
[4270]-417/7

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-418
M. Com. ( Semester - IV ) Examination - 2012
ADVANCED MARKETING
SPECIAL PAPER - VII
RECENT ADVANCES IN MARKETING
(Group - H)
(2008 Pattern)

Time : 3 Hours]
Instructions :
(1)
(2)

[Max. Marks : 100

All questions are compulsory.
All questions carry equal marks.

Q.1) Define Strategic Service Management and explain sustainable competitive

advantage of Strategic Service Management.
OR
Q.1) Define Retailing. Elaborate upon the significance and importance of Retailing
in present Indian scenario.
Q.2) Elaborate upon the concept, components and significance of Supply Chain
Management.
OR
Q.2) How will you evalute Marketing Communication Programmes ? Explain with
examples.
Q.3) Explain Ethics and Social Responsibilities in Integrated Marketing
Communication Campaigns.
OR

[4270]-418

P.T.O.

Q.3) Explain in detail the Strategic Role of Marketing Services.

Q.4) Explain the role of I.T. in Relationship Marketing.
OR
Q.4) State competitive advantages through Relationship Marketing.
Q.5) Write short notes : (Any Four)
(a)

Managing Reverse Logistics

(b)

Data Base Marketing

(c)

Retail Supply Chain Management

(d)

Government Services

(e)

Event Management Services

(f)

Channel Selection Criteria

[4270]-418/2

Seat
No.
Total No. of Questions : 5]

[Total No. of Printed Pages : 2

[4270]-418

} M
f :

[U

x :

100

:
( 1 ) U .
( 2 ) } x .
.1) {y}U S U w l {y}U
S }{D S{y}U U SC U.
U
.1) UUf RU } U ? lS | UUf RU }
U.
.2) f S U SC UM f S U
} S U.
U
.2) URU} }} U UH , SC U.
.3) Uy}U }} U U } }U
& SC U.
U
[4270]-418

P.T.O.

.3) {y}U |}U S SC U.

.4) xU { S } ~ |}U SC U.
U
.4) xU { S }} }f S{y}U U SC U.
.5) v H : (Uy )
() H }H U S
() wU {
(U) UUf f S
() U
() URU} S
(U) f UK

[4270]-418/4

Seat
No.
Total No. of Questions : 3]

[Total No. of Printed Pages : 3

[4270]-419
M. Com. ( Semester - IV ) Examination - 2012
ADVANCED MARKETING
SPECIAL PAPER - VIII
CASE STUDIES IN ADVANCED MARKETING
(Group - H)
(2008 Pattern)

Time : 3 Hours]
[Max. Marks : 100
Instructions :
(1) Part - I carries 25 marks and Part - II 75 marks.
(2) Figures to the right indicate full marks.

PART - I
Q.1) Explain the utility and scope of Case Studies in Modern Marketing. [15]
OR
Q.1) State the steps used in solving Case Studies.

[15]

Q.2) Describe various Modern Approaches to Case Study.

[10]

OR
Q.2) State the advantages and limitations of Case Study Method.

[10]

PART - II
Q.3) Attempt any three Cases from the following :
Case No. 1 :

[25]

Green Pad is an American Company engaged in the Manufacture and

Marketing of Environment Friendly Bio-Fertilisers. Recently this company set up an Indian Subsidiary, by the name Green Pad (India) Ltd.
Its test marketing has thrown up poor results. The Company realises
that inspite of the general awareness about the hazards of chemical
fertilisers, the farmers still prefer to use them. This is due to three
reasons.
(a) Subsidy/Loan is available for the purchase of chemical fertilisers.
[4270]-419

P.T.O.

(b)

The chemical fertilisers are believed to give a guaranteed increase

in the crop yield.

(c)

Environment Friendly Bio-fertilisers are believed to be slow in

action and not likely to boost the crop yield.

Analyse the situation and extend your suggestions for better sales
to the Marketing Manager of Green Pad (India) Ltd.
Case No. 2 :

[25]

Construct an effective marketing strategy profile for each of the

following with reasonings behind the same :
(a)

Pan Masala (with no tobacco contents)

(b)

Soft Drinks

(c)

Motor Car

(d)

Toothpaste

(e)

Washing Machine

Case No. 3 :

[25]

The Vision-mind Bank has two Senior Marketing Personnel, with widely
different views as to the future. Mr. Rajendra believes that a bank is
basically for Deposits and Loan. He says, As you go to a cloth
shop to buy cloth. On the same line you go to a bank to buy a financial
service. On the other hand, his colleague Ms. Pallavi, believes that
the approaches of Rajendra is futile and pointless. The essence of
successful marketing. She says is The Relationship, we build up with
the customers.
In your opinion, whose view point is appropriate ? Why ?
Does it mean that other view point is wrong ?
Case No. 4 :

[25]

Ashwini Medico is a reputed medical store, located on a busy street

in a densely populated area of the city. In the course of road widening
activity, the municipal authorities have decided to demolish the building.
Where this store is working. The Municipal Decision is duly cleared by
the Court of Law. Municipal Authorities have offered a free alternative shop
[4270]-419

P.T.O.

space to Ashwini Medico, in a suburb 7 kms. away from the city. This
suburb is a up-market locality having wealthy residents. As yet, there is
not a single hospital or dispensary or a medical shop in this locality. The
owner of Ashwini Medico is also considering the option of purchasing
a shop in the central parts of the city. But this space is too small and
too expensive.
Bring out the marketing implications of both the alternatives before Ashwini
Medico.

[4270]-419/3

Seat
No.
Total No. of Questions : 3]

[Total No. of Printed Pages : 3

[4270]-419

} M
f :

[U

x :

100

:
( 1 ) |x -

25 x |x -

II

75 x .

( 2 ) UH U x .
( 3 ) | }f x ~U .

|x - 1
.1) {U }{ U S x SC U.

[15]

U
.1) U S & & x.

[15]

.2) U S {U CU U.

[10]

U
.2) U S h U } x.

[10]

|x - 2
.3) HHU Uy U :
U RU. 1 :
[25]
x U }U U . U U y
[4270]-419

P.T.O.

 U U. U U |} M UH
. x () H. U
UH y UH xH H .
U H H U, U {U U&
H U H { . HH
U :
() U /U H{ .
() U } U }{ .
(U) U U } U . U
S } } .
S H U U RU
x () H. SU U.
[25]

U RU. 2 :
HHU yU y }UU
U y U :
() }H (}{ U )
()
(U) }U
() S
() { }

[25]

U RU. 3 :
-} U D SU . U |cH
xxf } . } U, U }H:
U . } U
[4270]-419

Contd.

U U } U}{ }f .
}~ & H y U HH } H
CU } HH . S y
x U, xU { } U } .
} U CU ? U ?
& } U U ?
[25]

U RU. 4 :
}U U }U }UH S . S HUw H
}{ x Sy H . S M U URU}}{
xHU {U& H U U U H
} . H h xHU H }
H . }U U x xHU y U
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7 U.}. . x xH |y }{
. x . }{ U LxH
U }UH S . }U U }HU
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x U U }x .
}U } H cK H
U.

[4270]-419/7