Bpoi 005

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DIPLOMA IN BUSINESS PROCESS
OUTSOURCING - FINANCE AND
ACCOUNTING (DBPOFA)
Term-End Examination 00342
December, 2012
BPOI-005 : RECORD TO REPORT (R2R)
Time : 3 hours Maximum Marks : 100
Note : Attempt all three sections.

SECTION - A

All questions in this section are compulsory. 5x1=5


1. State whether the following statements are true
or false :
(a) The R2R function is the main criteria for
creditors to take decisions about extending
credit to firms.
(b) FAR (Fixed Asset Register) is a log that helps
a company keeps track of cost, depreciation
etc.
(c) The bank charges are credited to customer's
account in the bank's Ledger.
(d) Salvage value is the estimated value of the
asset at the start of its useful life.
(e) Accuracy gets highlighted while performing
quality checks (QC) or audits on an activity
process.

BPOI-005 1 P.T.O.
2. Fill in the blanks : 5x1=5
(a) purchase is the acquisition of
several transactions in one transaction.
(b) entries are those entries which
are generated by the system directly.
(c) Cash flow forecasting involves forecasting
both and
(d) Miller-Orr Model is suitable in those
circumstances when the demand for cash
is
(e) SAP stands for
and

BPOI-005 2
SECTION - B

3. Attempt any three questions : 3x5=15


(a) Explain the term "R2R" with its sub process
as an outsourcing process.
(b) Explain the different technology used in
R2R process.
(c) Discuss the various components of bank
reconciliation report.
(d) Explain concept of Amortization,
Depreciation and Depletion.
(e) Explain the difference between budgeting
and forecasting.

4. Answer any three questions :


3x5=15
(a) How does the accounting cycle work in any
large organization ? With many different
units in different countries.
(b) Explain in detail the various factors
determining cash flow.
(c) Prepare a bank reconciliation statement
from the following informations on Sept.
30, 2009. The cash book of SL & Co showed
a bank balance of 40,000. A comparison of
the cash book with the pass book, revealed
the following :
(i) Cheque deposited but not collected by
Sept. 30, 2009 Rs. 25,000.
(ii) Interest on investment in pass book
only Rs. 3,000.

BPOI-005 3
(iii) Cheques for total amount as
Rs. 75,000 were issued during month
of Sept. of these, cheques for Rs. 60,000
only were presented for payment by
end of the month.
(iv) The bank has made a direct payment
of Rs. 2000 towards insurance
premium that has not yet been
recorded in cash book.
(v) Customer has made direct deposit of
Rs. 6000 in bank a/c and having no
corresponding entry for this in cash
book.
(vi) Bank charges appearing only
Rs. 250/-.
(vii) A debit of Rs. 4000 for dishonoured
cheques.
(viii) A cheque of Rs. 5000 deposited in
bank.
(d) Diagramatically explain the term period
closing in R2R process.

P.T.O.
BPOI-005 4
SECTION - C
(Answer any four question)
4x15=60

5. Explain the different methods to calculate


depreciation with suitable examples.

6. Discuss in detail the reasons for revaluation of


fixed assets and different methods to revaluate
fixed assets.

7. Explain the different stages in R2R process.

8. Explain the process of statutory reporting in a


BPO industry.

9. Explain the term "Cash Budget". What are its


elements ? Discuss the methods to prepare Cash
Budget.

BPOI-005 5

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