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C43115
(Pages: 2)
Nnm.....
Ileg. No....
SECOND SEMESTER (CBCSS-UG) DEGREE EXAMINATION
APRIL 2023
B.Com.
BCM 2C 02--MARKETING MANAGEMENT
(2019--2022 Admissivns)
Time:: Iwo Hours and a Half Maximum 80 Marks

Section A

Answer all questions.

Each question carries 2 marks.
(ceiling 26 marks)
What do you mean by differentiated marketing?
Define Consumer Behaviour.
&/ What is Eavesdropping ?
. Distinguish between consumer and customer.

What is target marketing ?

Explain the features of advertising.
J What is grade label ?
VExplain the features of personal selling.
Y What is cost plus pricing?
10. Explain the imnportance of public relations.
What is channel conflict ?
12. Explain the diflerent clements oflogistics.
M3. What arethe advantagcs of Word- of-Mouth marketing ?
U. Explpin the ndvantages of m- commerce.

15. What is Phishing ?

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Sootion B
Answer all questlons.
Each quention carrics 6 mrka.
(reiling 36 marks)
Epl.tepoceSH of eonsumor decision making.
Disinuhbetween (rlitional marketing and e-
B Explun he various steps of markoting.
targot marketing.
JY Disuph bctween phynical
listribution and logisties.
y Bxplu,the benelits of IMC.
21. Explain he funetions of the
channol of distribution.
wY
Disyshtwoen direct marketing und advortising.
Eapluthe advantages and limitations of labelling.
Seotion C
Answer ny two questionu.
Bach question carries 10 marks.
Expla ditlerent security tools usod for managing rislka in
26. What do you men by channel
internet marketing.
Nlable
ofdistribution Explain the factors to be considercd
?
while selecling
chunel distribution,
of
26 Explun the principles and advantages of personal
selling.
M Wir emeuning and lefinition of e-
conmmeree. Explain its advantages und limitations.
(2 x 10 = 20 marks)

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C43114 Reg. No...O.IAW.MO

DEGREE EXAMINATION
SECOND SEMESTER (CBCSS -UG)
APRIL 2023

B.Com.
ACCOUNTING
BCM 2B 02-FINANCLAL
(2019-2022 Admissions)
Maximum : 80 Marks
Time: Two Hours and a Half
Section A

Answer all the questions.

2 marks each.
Maximum 25 Marks.

shares at premium?
M. What do you mean by issue of
2! What is calls in advance ?
accounting ?
3. What is single entry system of
What is capital reserve?

5. Explain over subseription of shares?

forfeiture of shares ?
6/ What do you understand by
7. What are divisible profits?
recognition ?
8. What do you mean by principle of revenue
Expand IFRS.
J6. What is private placement ?
1 Write the objectives of ASB?
Y2. What is a convertible preference share?
J8. What is a balance sheet ?
JA. What is pro-rata allotment ?
What is a bearer debenture ?

(13 %230 Maimum ceiling 25 Marks

over
Hurn over

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Section B

Ansuer all the questions.

5 marks each.
Maximum 35 Marhs.
1. Explain the different phases of issue of shanre capital.
H?. Distinguish reserve capital and capital reserve.
J8. Explain the features of IFRS.
.8. From the following data, ascertain total purchases.
Balance of creditors on 01-01-2020 14,000
Cash paid to creditors 10,000

Discount allowed by them 500

Bills payable given 10,000

Returns outward 3,000
Balance of creditors on 31-12-2020 25,000
Cash purchase 10,000

28. Suryu Ltd. Issued 2,00,000 equity shares of Rs. 10 each, payable Rs. 3 on
application, Rs. 2 o
allotment, Rs. 3 on first call and Rs. 2 on final call. The company duly receives the amOunt duE AA
allotment. One shareholder holding 6,000 shares paid the final call money along with the first call,
while another shareholder holding 10,000 shares did not pay the first call money.
did not make the final call. The company

Pass journal entries.

1. Vivek Ltd. took over assets worth Rs, 5,00,000 and
liabilities of Rs. I,34.000 of Midhun Trederefor
the purchase consideration of Rs. 3,96,000. Vivek Ltd paid the
purchase consideration by isRE
debentures of Rs. 100 each.Give journal entries in the books ofVivek Ltd assuming that,
are issued at 10 % discount. debenture*
22. Hindustan Ltd. Was registered with a nominal capital of
R&. 20,00,000 divided into 20,000 shar
of Rs. 100each. The company issued 10,000
shares at par, payable Rs. 20n application, R 0o
allotment, Rs. 20 on first call and Rs. S0 on final call. All shareE VKere
amounts duly received. Pass journal entries in the books of the sulbseried by the pubi and
company.

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P and L Wc for the year ended

23. A company carried forward a balance of Rs. 40,000 from the
3,10,000 before providing
31/03/2019. During the year 2019-20 it made afurther profit of Rs.
taxation. It was decided that the following decisions may be carried out.

(a) Provision for taxation Rs. 1,50,000.

(b) Dividend equalisation reserve Rs. 25,000.
(c) Dividend on 8 % preference shares of Rs. 2,00,000.
(d) Dividend at 15 %on 30,000 equity shares of Rs. 10 each fully paid.
(e) General reserve Rs. 35,000.
() Development rebate reserve Rs. 35,000.
Show the changes in the Surplus in Statement of Profit and Loss.
(8 x 5= 40 Maximum ceiling 35 Marks)
Section C

Answer any two of the following.

10 marks each.

24. Arjun commenced business on 01-01-2020, with a capital of Rs. 25,000.He immediately bought
furniture for Rs. 6,000. During the year, he borrowed Rs. 15,000 from his wife and introduced
further capital of his own amounting to Rs. 9,500. He had withdrawn Rs.900 at the end of each
month for family expenses.
On 31-12-2020, his position was as follows.
Cash in hand Rs. 600, cash at bank Rs. 7,800, debtors Rs. 14,400, stock Rs. 20,400, bills receivable
Rs. 4,800, creditors Rs. 1,500, rent due Rs. 450. Furniture is to be depreciated by 10 %. Ascertain
the profit or loss made by Arjun during 2020.
25. Manju Ltd. Issued 2,00,000 equity shares of Rs. 10 each payable as Rs. 3 on application, Rs. 2 on
allotment, Rs. 2 on first call and Rs. 3 on final call. The company receives application for 2,40,000
shares
shares. It allows applicants for 1,00,000 shares in full, those for 1,20,000 shares, 1,00,000
and rejects applications for 20,000 shares.
the final
One shareholder did not pay the first call money on 6,000 shares which she paid with
end of the
call. Another shareholder holding 2,000 shares did not pay the final call money till the
accounting year. Show journal entries.

Turn over

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31/03/2019:
balances of Adarsh Ltd. as on
26. The followhg are thbe Amount
Anount Credits
Debita
40,00,000
Premises
30,72,000 Share Cpital(Rs.l00 shares)
12 %Debentures 30,00,000
33,00,000
Flant
2,62,500
7,60,000 Profit and Loss AVc
Stock
3,70,00)
Dobtore 8,70,000 Bills payable
4,00,00)
(lootwill 2,50,000 Creditors
41,50,000
Cash in thand 4,06,600 Sales

75,000 General reserve 2,30,090)

Calls in arrear
Provision for bad dcbts 950000
tnterim dividend paid 3,92,500

18,60,000 (01/04/2018)
Purchases
Preliminary expene 50,000

Wages 9,79,800

(ieneral expensea 68,350

Salaries 2,02,250

Bad debta 21,100

Debenture interest paid 1,80,000

1,24,67,500

Additional information:
() Depreciate plant by 15 o.
(2) Write off Rs. 5,000 from preliminaryexpene.
() Ilalf year'sdebenture interest daue
(4) Create5 %provision for bad debt:%.
(5) Provide for income tax @ 50 %.

(6) Stock on 31/0:3/2019 wan Ra, 9,50,000.

Prepare finalaccounts of the company for the yetr enidled 31/03/2t19,
27. Explain the advantages and dinadvantages vf adlopting IFRSintndia
o0narks)
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