UG/CBCS/B.Com./Programme/5th Sem.
/Commerce/COMPDSE3/COMPDSE4/2021
UNIVERSITY OF NORTH BENGAL
B.Com. Programme 5th Semester Examination, 2021
DSE2-COMMERCE
Time Allotted: 2 Hours Full Marks: 60
The figures in the margin indicate full marks.
All symbols are of usual significance.
The question paper contains DSE-2(A) and DSE-2(B).
The candidates are required to answer any one from two papers and
candidates should mention it clearly on the Answer Book.
DSE-2(A)
MANAGEMENT ACCOUNTING
GROUP-A / িবভাগ-ক / [k.M-d
Answer any two the questions 12×2 = 24
েয-েকান dিট pে র উtর দাও
dquS nqbZ iz”udk mÙkj fnuqgksl~
1. A manufacturer has planned his level of operation at 50% of his Plant Capacity of 12
30,000 units. His expenses are estimated as follows (if 50% of the Plant Capacity
is utilized):
Direct Material Cost `8,280
Direct Wages `11,160
Variable Expenses `3,960
Total Fixed expenses irrespective
of capacity utilization `6,000
The expected selling price in the domestic market is `2 per unit. Recently the
manufacturer has received a trade enquiry from overseas organisation interested in
purchasing 6,000 units at price of `1.65 per unit.
What would be your suggestion regarding acceptance or rejection of the offer?
2. An analysis in company led to the following information: 4+4+2+2
Variable Cost (% of Sales) Fixed Cost (`)
Direct Material Cost 32.8
Direct Labour Cost 28.4
Factory Overheads 12.6 1,89,900
Distribution Overheads 4.1 58,400
Administrative Overheads 1.1 66,700
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UG/CBCS/B.Com./Programme/5th Sem./Commerce/COMPDSE3/COMPDSE4/2021
Budgeted Sales are 1,85,000. You are required to determine:
(a) Break Even Sales Volume
(b) Profit at the Budgeted Sales Volume
(c) Profit if actual Sales:
(i) Drop by 10%
(ii) Increase by 5% from budgeted sales.
3. The following details are related to the Product ‘M’ for the March 2021. You are 12
required to compute Material and Labour Cost Variance from the given details:
Actual production 100 units
Standard Cost per unit:
Materials 50 kg @ `40 per kg
Labour 400 hours @ `10 per hour
Actual Cost for the Month:
Materials 4,900 kg @ `42 per kg
Labour 39,600 hours @ `11 per hour.
4. (a) Define Responsibility Accounting. 3+5+4
Responsibility Accounting–এর সংjা দাও।
Responsibility Accounting ifjHkkf’kr xuqZgkslA~
(b) Discuss the essential features of Responsibility Accounting.
Responsibility Accounting–এর জrরী বিশ য্gিল আেলাচনা কর।
Responsibility Accounting dks vko”;d fo”ks’krkg: NYkQy xuqZgksl~A
(c) Discuss the different steps for achieving Goals of Responsibility Accounting.
Responsibility Accounting-এর উেdশয্পূরেণর িবিভn ধাপgিল আেলাচনা কর।
Responsibility Accounting dk y{;g: izkIr xuZdk ykfx fofHkUu pj.kg:dks NYkQy
xuqgZ ksl~A
GROUP-B / িবভাগ-খ / [k.M-[k
5. Answer any four the questions: 6×4 = 24
য- কান চারিট pে র উtর দাওঃ
dquS pkj iz”udk mÙkj fnuqgksl~
(a) Distinguish between Budgetary Control and Standard Costing.
Budgetary Control এবং Standard Costing–এর মেধয্ পাথর্কয্ দখাও।
Budgetary Control j Standard Costing chpdks Hksn fy[uqgksl~A
(b) Discuss the importance of Variance.
Variance–এর grt আেলাচনা কর।
Variance dks egRockjsek NYkQy xuqZgksl~A
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(c) Discuss the nature and scope of Management Accounting.
Management Accounting–এর pkিত ও পিরিধ আেলাচনা কর।
O;oLFkkiu ys[kkdks (Management Accounting) LoHkko j nk;jk ckjs NYkQy xuqZgksl~A
(d) X Ltd. sells 8,000 units of a product at a loss of `16,000. Variable cost per unit is
`12, and total Fixed Cost is `48,000. Calculate:
(i) Profit Volume Ratio
(ii) The number of units to be sold to earn profit of `10,000
(iii) The amount of profit earned from a sale of 20,000 units.
(e) Write a short note on Zero Base Budgeting. 6
Zero Base Budgeting–এর উপর সংিkp টীকা লখ।
‘Zero Base Budgeting’ ek NksVks fVIi.kh ys[uqgksl~A
(f) Define ‘Marginal Cost’ and ‘Marginal Costing’. How are variable costs and fixed 3+3
costs treated in Marginal Costing?
‘Marginal Cost’ এবং ‘Marginal Costing’ –এর সংjা দাও। Marginal Costing–এর kেt
িকভােব িsর বয্য় এবং চলিত বয্য়েক িহসাব k করা হয় ?
‘Marginal Cost’ j ‘Marginal Costing’ ykbZ ifjHkkf’kr xuqZgkslA~ variable cost j
fixed cost ykbZ Marginal Costing ek dljh O;ogkj xfjUN \
GROUP-C / িবভাগ-গ / [k.M-x
6. Answer any four questions from the following: 3×4 = 12
য- কান চারিট pে র উtর দাওঃ
dquS pkj iz”udk mÙkj fnuqgksl~
(a) Why is Flexible Budget more useful than fixed budget?
Flexible Budget কন Fixed Budget অেপkা বশী pেয়াজনীয় ?
fLFkj (Fixed) ctsVHkUnk yfpyh (Flexible) ctsV fdu c<h mi;ksxh gqUN \
(b) State the significance of Marginal Costing.
Marginal Costing–এর grt লখ।
Marginal Costing dks egRo crkmuqgksl~A
(c) Distinguish between Standard Cost and Estimated Cost.
Standard Cost এবং Estimated Cost–এর মেধয্ পাথর্কয্ দখাও।
Standard Cost j Estimated Cost chpdks Hksn fy[uqgksl~A
(d) Write some importance of Non-financial Performance Measures.
Non-financial Performance Measures–এর িকছু grt লখ।
Non-financial Performance Measures dks dsfg egRo ys[uqgksl~A
(e) What are the disadvantages of Standard Costing?
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Standard Costing–এর অসুিবধাgিল িক িক ?
Standard Costing dk ds csQkbnkg: Nu~A
(f) Mention some limitations of Management Accounting.
Management Accounting–এর িকছু সীমাবdতা উেlখ কর ।
Management Accounting dk dsfg lhferkg: mYys[k xuqZgksl~A
DSE-2B
HUMAN RESOURCE MANAGEMENT
GROUP-A / িবভাগ-ক / [k.M-d
Answer any two the questions 12×2 = 24
িনmিলিখত েয-েকান dিট pে র উtর দাও
dquS nqbZ iz”udk mÙkj fnuqgksl~
1. What is Human Resource Management (HRM)? Describe the objectives of 2+5+5
Human Resource Management. State the limitations of Human Resource
Management.
মানবসmদ বয্বsাপনা িক ? মানবসmদ বয্বsাপনার উেdশয্ বণর্না কর। মানবসmদ বয্বsাপনার
সীমাবdতা উেlখ কর।
‘Human Resource Management’ Hkusdks ds gks \ Human Resource Management
mÌs”;g: o.kZu xuqZgksl~A Human Resource Management dk lhferrkg: mYys[k
xuqgZ ksl~A
2. What is Recruitment? Discuss the internal and external sources of recruitment. 2+10
িনেয়াগ িক ? িনেয়ােগর অভয্nরীণ ও বািহয্ক উৎস আেলাচনা কর।
HkrhZ (Recruitment) ds gks \ HkrhZdks vkUrfjd j ckgÓ lzksrg:dks NYkQy xuqZgkslA~
3. Differentiate between Training and Development. What is Off-The-Job Training? 4+2+6
Discuss few techniques used in Off-The-Job Training.
pিশkণ এবং উnয়েনর মেধয্ পাথর্কয্ কর। চাকিরর বাইের (Off-The-Job) pিশkণ িক ? চাকিরর
বাইের pিশkেণ বয্বhত কেয়কিট কৗশল িনেয় আেলাচনা কর।
Training j Development chp fHkUurk fy[uqgksl~ \ vQ&n&tc Training Hkusdks ds
gks \ vQ&n&tc Training ek iz;ksx xfj,dk dsgh izfof/kg:dks ckjsek NYkQy
xuqgZ ksl~A
4. Discuss the modern techniques of Performance Appraisal. State the limitations of 6+6
Performance Appraisal.
কাযর্kমতা মূলয্ায়েনর আধুিনক কৗশল িনেয় আেলাচনা কর। কাযর্kমতা মূলয্ায়েনর সীমাবdতা বণর্না
কর।
Performance Appraisal ek vk/kqfud izfof/kg: ckjs NYkQy xuqZgkslA~ Performance
Appraisal dk lhferrk g: crkmuqgksl~A
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GROUP-B / িবভাগ-খ / [k.M-[k
5. Answer any four the questions: 6×4 = 24
িনmিলিখত য- কান চারিট pে র উtর দাওঃ
dquS pkj iz”udk mÙkj fnuqgksl~
(a) Write a short note on Management by Objectives (MBO). 6
উেdশয্িনিহত বয্বsাপনার (MBO) ওপর একিট সংিkp টীকা লখ।
Management by Objectives (MBO) ek NksVks fVIi.kh ys[uqgksl~A
(b) State the role of HR Manager in an organisation. 6
pিত ােন এইচআর ময্ােনজােরর (HR Manager) িমকা বণর্না কর।
laLFkkek HR izcU/kdks Hkwfedk crkmuqgksl~A
(c) Explain the characteristics of a Good Test. 6
একিট ভাল পরীkার বিশ য্gিল বয্াখয্া কর।
Good Test dks fo”ks’krkg: crkmuqgkslA~
(d) Briefly discuss the steps involved in Human Resource Planning. 6
মানবসmদ পিরকlনায় বয্বhত পদেkপgিল সংেkেপ আেলাচনা কর।
Ekkuo lalk/ku ;kstukek (HR Planning) layXu pj.kg: laf{kIr :iek NYkQy
xuqgZ ksl~A
(e) State the contents of Job Description. 6
কােজর িববরেণর অnগর্ত িবষয়বst বল।
Job Description dks lkexzhg: crkmuqgksl~A
(f) Discuss the importance of Grievance Handling. 6
অিভেযাগ পিরচালনার grt িনেয় আেলাচনা কর।
Grievance Handling dks egÙockjsek NYkQy xuqZgksl~A
GROUP-C / িবভাগ-গ / [k.M-x
6. Answer any four the questions from the following: 3×4 = 12
িনmিলিখত য- কান চারিট pে র উtর দাওঃ
dquS pkj iz”udk mÙkj fnuqgksl~
(a) What are the causes of accidents in an industry? 3
একিট িশেl dঘর্টনার কারণgিল িক িক ?
m|ksxek nq?kZVukdks dkj.kg: ds-ds gqu~ \
(b) Define Fringe Benefits. 3
pিnক সুিবধাgিল (Fringe Benefits) সংjািয়ত কর।
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fÝ (Fringe) ykHkg: ifjHkkf’kr xuqZgkslA~
(c) Write a short note on Job Instruction Training (JIT). 3
কােজর িনেদর্শনা pিশkেণর উপর একিট ছাট টীকা লখ।
Job Instruction Training (JIT) ek NksVks fVIi.kh fy[uqgksl~A
(d) Differentiate between Promotion and Transfer. 3
পেদাnিত এবং sানাnেরর মেধয্ পাথর্কয্ কর।
inksUufr (Promotion) j LFkkukUrj.k (Transfer) chpdks fHkUurk fy[uqgksl~A
(e) State the benefits of Human Resource Planning. 3
মানবসmদ পিরকlনার সুিবধাgিল বণর্না কর।
Human Resource Planning dk Qkbnkg: crkmuqgksl~A
(f) What are the causes of industrial disputes? 3
িশl িবেরােধর কারণgিল িক িক ?
vkS|ksfxd fookndks dkj.k ds gks \
——×——
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