Total No. of Questions : 6] SEAT No.

:
PC4505 [Total No. of Pages : 4
[6319]-101
M.Com. (Part-I)
MA-501-MJ : MANAGEMENT ACCOUNTING
(2023 Pattern) (Credit System) (Semester-I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 & Question No. 6 are compulsory.
2) Solve any 3 questions from questions Nos. 2 to 5.
3) Figures to the right indicate full marks.
4) Use of calculator is allowed.

Q1) Multiple choice questions by choosing the correct alternative. [6]

1) Management accounting deals with managing _______.
a) Decision making b) Raising finance
c) Tax returns d) Final accounts preparation
2) Summary budget may be regarded as:
a) Functional budgets b) Performance budget
c) Master budget d) Sales budget
3) ______ Involves recording and summarizing business transactions to
create financial statements.
a) Financial Accounting b) Cost Accounting
c) Management Accounting d) Tax Accounting
4) Profit volume ratio establishes the relationship between ______.
a) Contribution and profit b) Fixed cost and contribution
c) Profit and sales d) Contribution and sales value
5) Pricing refers to the process of determining the ______ for a product or
service.
a) marketing strategy b) competition
c) cost structure d) sales volume
6) Marginal costing is the most useful technique for the _______.
a) Shareholders b) Management
c) Auditors d) Creditors

P.T.O.
Q2) Define Management Accounting. State the Scope and Functions of
Management Accounting. [18]

Q3) India Ltd., Pune provides the following cost data: [18]
Sales 1,50,000
Marginal Cost 1,20,000
Gross Profit 60,000
Fixed Overheads 20,000
Net Profit 40,000
You are required to calculate:
i) P / V Ratio,
ii) BEP (Sales),
iii) Margin of Safety when Sales are 4,00,000
iv) Net Profit when Sales are 4,00,000 and
v) Sales required to earn a Profit of ` 80,000.

Q4) Anand Co. Ltd., wishes to prepare a cash budget from Jan. Prepare a cash
budget for the first six months from the following estimated revenue and
expenses. [18]
Month Total Materials Wages Production Selling &.
Sales ` ` ` O.H ` Distribution
O.H `
January, 2023 20,000 20,000 4,000 3,200 800
February, 2023 22,000 14,000 4,400 3,300 900
March, 2023 24,000 14,000 4,600 3,300 800
April, 2023 26,000 12,000 4,600 3,400 900
May, 2023 28,000 12,000 4,800 3,500 900
June, 2023 30,000 16,000 4,800 3,600 1,000

[6319]-101 2
 Additional information:
Cash balance on 1st Jan. 2023 was Rs. 10,000/-.
A few machine is to be installed at Rs. 30,000 on credit to be repaid by two
equal instalments in March and April.
Sales commission @ 5% on total sale is to be paid within the month following
actual sales Rs. 10,000 being the amount of second call may be received in
March. Share premium amounting to Rs. 2,000/- is also obtainable with a
second call.
Period of credit allowed by suppliers 2 months.
Period of credit allowed to customers is one month.
Delay in payment of overheads is one month. Delay in payment of wages is
1/2 months.
Assume cash sales to be 50% of total sales.

Q5) Viranchi Ltd. Pune produces certain consumer product which has the marginal
costs and selling price as structure follows [18]
Direct Material Cost Rs. 40/-
Productive Wages Rs. 10/-
Variable works Overheads Rs. 4/-
Market Price Rs.90
For the current year 2023- 24 total turnover are expected to be to Rs. 13,50,000/
with a fixed administration and selling overheads amounting to Rs 1,40,000.
From the beginning of the next year, it is expected that,
Direct Material Cost is going to increase by 7.5%
Productive Wages to increase by 10%
Variable works Overheads increase by 50%
Fixed Administration and selling overheads to increase by Rs .6,000
You are required to Calculate -
a) New Selling Price if the current P/V ratio is to be maintained.
b) Number of Units to be sold during the year 2024-25 to yield the same
amount of profit as per current year assuming the Selling Price to remain
at Rs. 90/- per Unit.
[6319]-101 3
Q6) Write short notes on (Any Two) [10]
a) Cost Volume Profit Analysis.
b) Functions of Management Accounting.
c) Objective of Budgetary Control.
d) Types of Pricing.

eeee

[6319]-101 4
Total No. of Questions : 6] SEAT No. :
PC4506 [Total No. of Pages : 4
[6319]-102
M.Com. (Part -I)
IE-502 MJ : INDUSTRIAL ECONOMICS
(2023 Pattern) (Credit System) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Q.1 and Q.6 are compulsory.
2) Attempt any three questions from Q. No. 2 to Q. No. 5.

Q1) Fill in the Blanks. (Any Five) [5]

a) Industrial economics is a field that examines the behaviour, structure, and
working performance of ________ the various industries.
(Governments, houses, Companies, Customers)
b) Uneven distribution of ________ may lead to the centralization of
industries in certain regions leading to industrial imbalance.
(labor mobility, natural resources, cultural factors, government funds)
c) The Asian Development Bank is a regional development bank that aims
to promote economic and social development in ________ countries.
(African, North America, Asia and the Pacific, European)
d) ________ Complex in Maharashtra is one of the largest and most
integrated petrochemicals hubs in the country.
(Tata Motors, Jamshedji Tata memorial hospital, Reliance Industries, Baba
Atomic Research Centre)
e) NABARD mainly focuses on ________ credit and other related services
to farmers and rural areas.
(Industrial, Urban, Agriculture, Technical)
f) Developing adequate ________ in economically weaker regions can attract
businesses and contribute to more balanced industrial growth.
(Cultural factors, Infrastructure, Government regulations, Market demands)
g) Startup loans are financing solutions designed to support ________ in
its early stages of development.
(Large corporations, well established Companies, New business ventures,
Government projects)
P.T.O.
Q2) What is meant by industrial economics? Explain the nature and importance of
industrial economics. [15]

Q3) State the factors affecting industrial location determination. [15]

Q4) Describe the role of NABARD in providing industrial credit. [15]

Q5) Write the problems of the electronics industry in Maharashtra. [15]

Q6) Write short notes on (Any 4) [20]

a) Scope of industrial economics
b) Industrial imbalance
c) Asian Development Bank
d) Food processing industries in Maharashtra
e) BRICS Bank
f) Need for balanced regional development



[6319]-102 2
Total No. of Questions : 6]

PC4506
[6319]-102
M.Com. (Part -I)
IE-502 MJ : INDUSTRIAL ECONOMICS
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
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(gm§ñH¥${VH$ KQ>H$, nm`m^yV gw{dYm, gaH$mar {Z`_, ~mOma _mJUr)
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(_moR²>`m H$m°nm}aoeZ, gwñWm{nV H§$nÝ`m, ZdrZ ì`dgm` CnH«$_, gaH$mar àH$ën)
[6319]-102 3
à. 2) Am¡Úmo{JH$ AW©emñÌ åhUOo H$m`? Am¡Úmo{JH$ AW©emñÌmMo ñdén d _hÎd ñnï> H$am. [15]

à. 3) Am¡Úmo{JH$ ñWmZ{Z{üVrda n[aUm_ H$aUmao KQ>H$ gm§Jm. [15]

à. 4) Am¡Úmo{JH$ {dÎm nwadR²>`m_Ü`o Zm~mS>©À`m ^y{_Ho$Mo dU©Z H$am. [15]

à. 5) _hmamï´>mVrb BboŠQ´>mo{ZŠg CÚmoJm§À`m g_ñ`m {bhm. [15]

à. 6) Q>rnm {bhm. (H$moUVohr Mma) [20]

A) Am¡Úmo{JH$ AW©emñÌmMr ì`már
~) Am¡Úmo{JH$ Ag_Vmob
H$) Am{e`mB© {dH$mg ~±H$
S>) _hmamï´>mVrb AÝZ à{H«$`m CÚmoJ
B) {~«Šg ~±H$
’$) g_Vmob àmXo{eH$ {dH$mgmMr JaO



[6319]-102 4
Total No. of Questions : 6] SEAT No. :

PC-5196 [Total No. of Pages : 4

[6319]-103
M.Com. (Part - I)
BS 503 MJ : BUSINESS STATISTICS
(2023 Pattern) (Semester - I) (4 Credits)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and Question No. 6 are compulsory.
2) Solve any three questions from remaining questions number 2, 3, 4 and 5.
3) Figures to the right indicate full marks.
4) Use of calculator and statistical table is allowed.
5) Symbols have their usual meanings.

Q1) Fill in the blanks (Any five) : [5 × 1 = 5]

a) Simple random sampling with _____ means that each unit selected in the
sample is returned to the population before the next is drawn.
b) In paired t-test observations in two samples are ________of each other.
c) The critical region in chi-square test of goodness of fit is always _______.
d) Index numbers measure the average _______.
e) Base year of index number is _____ year.
f) Sampling errors can, at best, be minimized by increasing the _______.
g) To find arithmatic mean of the individual observations the MS-Excel
command is ______.

Q2) Solve any three of the following : [3 × 5 = 15]

a) Describe different types of sampling with illustrations.
b) Distinguish between sampling and non-sampling, with illustrations.
c) Describe the steps for minimizing errors.
d) Define : Statistic, sampling distribution of a statistic, standard error of a
statistic.

P.T.O.
Q3) Solve any three of the following : [3 × 5 = 15]
a) Distinguish between two sample t-test for testing equality of two
population means and paired t-test.
b) Explain the test procedure for testing equality of two population variances.
c) The table shows the number of books issued from a certain library on
the various days of a week.
Days Mon Tue Wed Thurs Fri Sat
No. of books 120 130 110 115 135 110
issued
Test at 5% level of significance whether issuing of books is independent
of a day?
d) The hours of sleep of 10 patients before and after giving a new drug are
recorded.
Patient No. 1 2 3 4 5 6 7 8 9 10
Hours of sleep 6 5 7 6 5 6.5 5.5 6 6.5 6
before
Hours of sleep 7 6 7.5 7 6 6 6 6.5 7 6.5
after
Test at 5% level of significance whether there is a significant difference
in the average hours of sleep?

Q4) Solve any three of the following : [3 × 5 = 15]

a) What is meant by index numbers? State the uses of index numbers.
b) Explain the terms : base year, current year, weight
c) Compute price index numbers for the year 2019 with 2018 as base year
using (i) weighted arithmatic mean of price relatives, (ii) weighted aggregate
of prices from the following data :
Commodity A B C D
Price in 2018 10 8 25 16
Price in 2019 12 9 30 28
Weights 30 20 25 25

[6319]-103 2
 d) Calculate the cost of living index number from the following data :
Group Index Number Weight
Food 350 50
Fuel & Lighting 200 10
Clothing 240 10
House rent 160 10
Miscellaneous 250 20

Q5) Solve any three of the following : [3 × 5 = 15]

a) For the following data related to mobile recharge per month to students :
Recharge Amount 200-300 300-400 400-500 500-600 600-700
(Rs.)
Students 30 50 70 40 20
Write the MS-Excel steps to draw histogram for the above data.
b) For the following frequency distribution
X 1 2 3 4 5
f 9 12 27 21 15
Write the MS-Excel steps to find arithmatic mean, median and mode of
the above data.
c) A die is tossed 120 times and the following results are obtained.
Number turned up 1 2 3 4 5 6
Frequency 30 25 18 10 22 15
Write the MS-Excel steps to test the hypothesis that die is unbiased at
5% level of significance.
d) Write the MS-Excel steps to find standard deviation for the following
data :
30, 25, 27, 21, 28

[6319]-103 3
Q6) Write Short Notes on (Any Four) : [4 × 5 = 20]
a) Simple random sampling with and without replacement.
b) Non-sampling errors : Definition and example.
c) Limitation of Chi-Square test.
d) Define and describe Analysis of variance table.
e) Methods of construction of index numbers
f) Application of index numbers.



[6319]-103 4
Total No. of Questions : 4] SEAT No. :
PC4507 [Total No. of Pages : 5

[6319]-104
First Year M.Com.
STATISTICS
QA 504 MJ : Quantitative Applications
(2023 Pattern) (Semester - I) (Credit System)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.
3) Use of nonprogrammable scientific calculator and statistical table is allowed.

Q1) Attempt any six of the following. [6×1=6]

a) The ranking of four machines in your plant after they have been designated
as excellent, good, satisfactory or poor is an example of _____ data.
i) Nominal ii) Ordinal
iii) Interval iv) Ratio

b) (Upper limit of a Class + Lower limit of a class) / 2 gives

i) frequency density ii) cumulative frequency
iii) relative frequency iv) classmark

c) Which of the following is a measure of central tendency?

i) Mean ii) Standard Deviation
iii) variance iv) Range

d) An observation with maximum frequency is known as

i) Variance ii) Quartile
iii) Range iv) Mode

e) The faults due to assignable causes

i) can be removed ii) cannot be removed
iii) can sometimes be removed iv) none of these

f) In statistical quality control, p and np charts are the charts for

i) attributes ii) variables
iii) number of defects iv) none of these
[6319]-104 1 P.T.O.
 g) The concept of utility is used to
i) measure the utility of money
ii) take into account a version of risk
iii) both (i) & (ii)
iv) none of these

h) The difference between the expected profit under conditions of risk and
the expected profit with perfect information is called
i) expected value of perfect information
ii) expected marginal loss
iii) expected opportunity loss
iv) None of these

Q2) A) Attempt all of the following. [4×5=20]

a) Define the following terms:
i) Population
ii) Census
iii) Statistic
iv) Range
v) Variance
b) Construct a stem-and-leaf plot for the following data. Let the leaf
contain one digit. 312, 324, 289, 335, 298, 314, 309, 294, 326, 317,
290, 311, 317, 301, 316, 306, 286, 308, 284, 324.
c) Write a short note on total quality management.
d) XYZ Informatics Corporation summarizes international financial
information reports on a weekly basis, prints sophisticated data
and forecasts, which are purchased weekly by mutual funds, banks
and insurance companies. This information is very expensive and
the demand for the report is limited to a maximum of 30 units per
week. The possible demands are 0, 10, 20 or 30 per week. The
profit per report sold is 30 and the loss per report unsold at the end
of the week is 20. No production of extra reports during a week is
possible. Further, there is a penalty cost of 250 for not meeting the
demand. Unsold reports cannot be carried over to the next week.
Using the payoff table, find the number of reports to be produced
if
i) maximin strategy is adopted
ii) maximax strategy is adopted.

OR

[6319]-104 2
 B) Attempt all of the following: [4×5=20]
a) The owner of a fast-food restaurant ascertains the ages of a sample
of customers. From these data, the owner constructs the frequency
distribution shown. For each class interval of the frequency
distribution, determine the class midpoint, the relative frequency,
and the cumulative frequency.
Class Interval 0-5 5-10 10-15 15-20 20-25 25-30 30-35
Frequency 6 8 17 23 18 10 4
b) Construct a box-and-whisker plot on the following data. Do the
data contain any outliers?
540, 690, 503, 558, 490, 609, 379, 601, 559, 495, 562, 580, 510,
623, 477, 574, 588, 497, 527, 570, 495, 590, 602, 541.
c) Ten samples each of size 5 are drawn at regular intervals from a
manufacturing process. The sample means and their ranges are given
below:
SampleNo. 1 2 3 4 5 6 7 8 9 10
Mean 49 45 48 53 39 47 46 39 51 45
Range 7 5 7 9 5 8 8 6 7 6
Calculate control limits for mean chart and comment on state of
control. [For n = 5, A2 = 0.58, D3 = 0, D4 = 2.115]

d) Explain the Laplace criterion.

Q3) A) Attempt all of the following: [4×5=20]

a) Draw Histogram and frequency polygon for the following data:

Number of mistakes per job 20-30 30-40 40-50 50-60 60-70

No. of jobs 16 31 22 7 3
b) The 2010 U.S. Census also asked for each person’s age. Suppose
that a sample of 40 households taken from the census data showed
the age of the first person recorded on the census form to be as
follows: 42, 29, 31, 38, 55, 27, 28, 33, 49, 70, 25, 21, 38, 47, 63, 22,
38, 52, 50, 41, 19, 22, 29, 81, 52, 26, 35, 38, 29, 31, 48, 26, 33, 42,
58, 40, 32, 24, 34, 25. Compute P10’ P80, Q1, Q3, and the range for
these data.

[6319]-104 3
 c) From the day’s production, ten pieces of cloth out of different rolls
of equal length contained the following number of defects:
1, 3, 5, 0, 6, 0, 9, 4, 4, 3.
Determine central line and control limits for C-chart and state whether
the process is under control with the help of C-chart.
d) Write a note on different types of decision-making environment.
OR
B) Attempt all of the following: [4×5=20]
a) A person spends his time on different activities daily (in hours) as
follows:
Activity Office Exercise Travelling Watching Sleeping Miscellaneous
Work shows
Number 9 1 2 3 7 2
of hours
Draw a pie chart for this information.

b) On a certain day, the average closing price of a group of stocks on

the New York Stock Exchange (to the nearest dollar) is shown below:
21, 21, 21, 22, 23, 25, 28, 29, 33. 35, 38, 56, 61.
What are the mean, the median, and the mode for these data?
c) Write a short note on Cause-and-Effect (Fishbone) Diagrams.
d) A gambler at a horse race is considering placing a bet on a specific
horse. There are four possible alternatives and four states of nature
with the following payoffs:
Strategies State of nature
A Wins B Wins C Wins All lose
Bet A 7 -2 -2 -2
Bet B 3 3 -2 -2
Bet C 2 2 2 -2
Do not bet 0 0 0 0
What strategy should be selected as per Hurwicz criterion with
 = 0.5?

[6319]-104 4
Q4) Attempt any four of the following: [4×6=24]
a) What do you mean by dispersion? Which are the different measures of
dispersion? Explain any one of them.
b) Write a short note on Business Analytics.
c) Explain the types of cumulative frequencies with illustration.
d) A researcher is comparing two multiple-choice tests with different
conditions. In the first test, a typical multiple-choice test is administered.
In the second test, alternative choices (i.e. incorrect answers) are randomly
assigned to test takers. The results from the two tests are:
Regular Test Randomized Answer
Mean 59.9 44.8
SD 10.2 12.7
Use the coefficient of variation to determine the variability for each stock.
e) Write a short note Lean Manufacturing.
f ) A food product company is contemplating the introduction of a
revolutionary new product with new packaging to replace the existing
product at a large increase in price (S1) or a moderate change in
composition of the existing product with a new packaging at a small
increase in price (S2) or a small change in the composition of the existing
product with a negligible increase in price (S3). The three states of nature
are:
i) high increase in sales (N1)
ii) no change in sales (N2) and
iii) decrease in sales (N3).
The marketing department of the company worked out the payoffs in
terms of yearly net profits for each course of action for these events.
This is represented in the following table:
Courses of action
States of nature S1 S2 S3
N1 7,00,000 5,00,000 3,00,000
N2 3,00,000 4,50,000 3,00,000
N3 1,50,000 0 3,00,000

Which strategy should the company choose on the basis of minimax

regret criterion.

… … …
[6319]-104 5
Total No. of Questions : 6] SEAT No. :

PC-5197 [Total No. of Pages : 4

[6319]-105
M.Com (Part - I)
PT-505 MJ: Personal Income Tax and Tax Planning
(2023 Pattern) (Semester - I) (NEP)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No.1 and Question No. 6 are compulsory.
2) Solve any three questions from Question No. 2 to Question No.5.
3) Figures to the right indicate full marks.

Q1) Fill in the blanks by selecting suitable choice [6]

i) A company is considered to be resident if:
a) It is an Indian Company
b) During PY. foreign company's POEM is situated in India
c) Both (a) & (b)
d) Any of the above
ii) A person includes ______
a) Individual & HUF b) Firm & Company
c) AOP/BOI, LA, Every AJP d) All of the above
iii) Income Tax Act came into force on ________
a) 1st April 1935 b) 1st April 1961
c) l st April 1962 d) 1st April 1956
iv) Dividend from an Indian Company is _________
a) Fully Taxable b) Partly Taxable
c) Fully Exempted d) None of these
v) The entertainment allowance is applicable to ________
a) Private sector employees b) Public sector employees
c) Government employees d) All of the above
vi) _________ is the rent fixed under Rent control Act.
a) Municipal rental value b) Fair rental value
c) Standard rent d) Real rent

P.T.O.
Q2) Mr. Ravi, a Managing director of JKP Ltd. Delhi. receives the following salary
and perquisite from his employer during the previous year 2023-2024. [18]
a) Basic salary Rs. 66,000 p.a.
b) Bonus Rs, 18,000
c) D. A. Rs. 2,000 p.m. (enters into retirement benefit)
d) Commission on sales at 4 % turnover of Rs. 18,50,000
e) Advance salary of Rs. 22,000
f) Employer contribution towards recognized provident fund Rs.18,000.
g) Interest credited in RPF Account at 13% Rs. 13,000.
h) A rent free furnished house in Delhi. (Rent of furnished house paid by
employer Rs. 84,000 and rent of furniture Rs. 18,000.)
i) He has provided free services of a Gardner salary Rs. 4,000 p.a. free
services of cook salary is Rs. 3,600 p.a. of watchman salary Rs. 900 p.a.
j) Mr. Ravi’s 2 children are studying in the school run by the employer.
The cost of education in similar institution per student is Rs. 1,000 p.a.
k) Electricity bill paid by employer Rs. 3,000 p.a.
l) He has been provided 1800 cc car for both official and private purpose.
The Running and maintenance expenses paid by employer.
m) Company is provided free lunch during working days (in all 250 lunches
Rs, 70 each)
n) He received Rs. 17,000 by way of reimbursement of the private hospital
bill by the Employer.
o) He paid life insurance premium Rs. 15,000 p.a.
p) He paid professional tax Rs. 2,500 p.a.
Compute the income from Salary for the A. Y. 2024.2025.

Q3) Mr. Rohit has a house property in Delhi whose particulars are as under: -[18]
Municipal Value Rs. 3,00,000
Fair Rental Value Rs. 3,40,000
Standard rent Rs. 3,12,000
Municipal taxes paid Rs. 50,000
Municipal Taxes outstanding Rs. 20,000
Interest on money borrowed for acquiring the Rs, 1,60,000
House after 1-4-2017
Period of occupation for own residence 2 months
Actual rent for 10 months Rs, 35,000 p.m.
Compute the income from house property for assessment year 2024-25.

[6319]-105 2
Q4) The following is the Profit and Loss Account of the Pankaj Oil Mills for the
financial year 2023-24. Compute its business income on the basis of additional
information. [18]
Profit and Loss Account
(For the year ended 31st March, 2024)
Particulars Rs Particulars Rs
Office Salaries 15,000 Gross Protits 80,000
General Expenses 7,000 Profit on Sale of car 15.000
Bad Debts 1,000 Recovery of bad debts 5,000
Advertising Expenses 3,700 Interest on Govt. Securities 3,500
Insurance Premium (fire) 1,500 Dividends 3,500
Depreciation 5,000 Gifts on the occasion 5,000
of Gruhapravesam
Reserve for bad debts 3,000
Donation to a school 2,500
Car Expenses 2,000
Net Profit 71,300
Total 1,12,000 Total 1,12,000
Additional information :
a) General expenses include:
i) Rs. 2,500 as compensation paid to an accountant who had to be
removed from service in the interest of business, and
ii) Rs. 3,300 as contribution paid to the Govt. for laying electric cables
for the company’s plant.
b) Depreciation as regards to the relevant blocks of assets under the Income
Tax Act was Rs 3,500.
c) In the assessment year 2020-21 the Assessing Officer had refused to
allow deduction for the bad debts of Rs. 5,000 now recovered.
d) Car expenses include Rs. 500 attributable to use of car for personal
work.

[6319]-105 3
Q5) Mr. Sachin is working in Pune Furnished the following information in respect
of the F. Y. 2023-24. [18]
a) Basic Salary Rs. 24,000 p.m.
b) D.A 20 % of basic salary.
c) Transport allowance Rs. 24,000.
d) City Compensatory Allowance Rs. 100 p.m.
e) He has contributed Rs. 2,400 p.m. to Unrecognized Provident Fund
and an equal amount is contributed by the company.
f) During the year, he has received interest on Government Security
Rs. 18,000 and Family Pension of his wife Rs. 6,000 p.m.
g) He has self - occupied property. On lst January 1998, he has borrowed
Rs. 8,00,000 for acquisition of the house. During the year he has paid
Rs. 48,000 as principal amount and Rs. 32,000 as interest on this loan.
h) Income from Business Rs. 8,00,000, interest on Saving Bank Account
Rs. 30,000.
i) He has made investment in National Saving Certificates of Rs 40,000
and has paid Rs. 36,000 as Premium on Life Insurance Policy during
the year.
j) Company has deducted tax at source Rs 16,000 and Professional Tax
Rs. 2,500
You are required to determine the taxable income and Tax liability for A.Y.
2024-25 as per old regime.

Q6) Write short notes (Any Two) [10]

a) Distinction between the tax avoidance and tax evasion
b) Deductions from gross total income under chapter VIA to individual
Assessee
c) E-Filing of Income Tax Return

♦♦♦

[6319]-105 4
Total No. of Questions : 5] SEAT No. :
PC4508 [6319]-106 [Total No. of Pages :2

First Year M.Com.

ADVANCED ACCOUNTING & TAXATION
DT506MJ : Direct Tax
(2023 Pattern) (Credit System) (Semester- I)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) Question No. 1 is compulsory.
2) Attempt any three questions from question No. 2 to 5.

Q1) Multiple choice questions. [5]

a) As per the term “person” X and Y who are legal heirs of Z (Z died in
1996 and X and Y carry on his business without entering into partnership)
is a ________.
i) a firm ii) an association of persons
iii) artificial juridical person iv) a Hindu undivided family
b) ________ incurred for maintaining the profitmaking capacity of a
business.
i) Capital expenditure ii) Revenue expenditure
iii) Non - Recurring expenditure iv) Repairing expenditure
c) Under section 234A ________ per cent per month or part of month
interest is levied for defaults in furnishing return of income.
i) 1 ii) 5
iii) 7 iv) 10
d) Which of the following is known as subsequent operation under the term
agricultural income?
i) Tilling of the land ii) Sowing of seeds
iii) Planting iv) Weeding
e) _________ system of accounting in which revenues and expenditures
are recognised when cash is received or disbursed.
i) Accrual Basis ii) Modified cash Basis
iii) Financial Basis iv) Cash Basis
P.T.O.
Q2) Explain the difference between capital expenditure and Revenue expenditure.[10]

Q3) Explain due dates of payment of advance tax and provision’s of Income - tax
Act in regard to computation of advance tax liability. [10]

Q4) Solve any Two: [10]

a) Mr. Deepak left India for the first time on May 20, 2021. During the
financial year 2023 - 24, he came to India once on May 27 for a period of
53 days. Determine his residential status for the assessment year 2024-
25. [5]
b) Determine the status of the following: [5]
i) Delhi University
ii) DCM Ltd.
iii) XY & Co., firm of X & Y
iv) A joint family of Mr. A, Mrs. A & their sons P & Q
v) Delhi municipal corporation
c) What are the tax rates for an Individual under the old & New Tax Regime
for the assessment year 2024-25. [5]
d) For the previous year ending 31st March 2024, non - agricultural income
of Mr. Pawan (age 32 years) is Rs. 2,50,000 whereas agricultural income
is Rs. 6,80,000. Is he liable to pay Income - Tax? [5]

Q5) Write Short Notes : (Any 2) [10]

a) Capital income & Revenue income
b) Rate of Income Tax under old Tax Regime
c) Features of Income - Tax Act, 1961.
d) Difference between Direct Tax & Indirect Tax.



[6319]-106 2
Total No. of Questions : 6] SEAT No. :
PC4509 [Total No. of Pages : 4
[6319]-107
First Year M.Com.
ADVANCED ACCOUNTING AND TAXATION
AA 507 MJ : Advanced Accounting
(2023 Pattern) (Credit System) (Semester - I) (60105)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and 6 are compulsory.
2) Attempt any three questions from Question No. 2 to 5.
3) Figure to the right indicate full marks.
4) Use of simple pocket calculator is allowed.

Q1) Multiple Choice Questions : [6]

a) Business Responsibility and Sustainability Reporting (BRSR) focuses
on integrating ______ into corporate strategies.
i) Governmental Regulations
ii) Social & Sales Promotion
iii) Environmental, Social & Governmental aspects
b) The time period assumption or the _______ assumption assumes
business activities can be divided into time periods.
i) Periodicity
ii) Monetary
iii) Matching
c) Price level changes is a system of accounting ascertains profit or loss
and presents financial position of the business on the basis of ______.
i) Cost Prices
ii) Historical Prices
iii) Current Prices
d) Branch keeping the full system of accounting is also known as _______.
i) Independent branch
ii) Dependent branch
iii) Foreign branch
e) Full form of IFRS is ______.
i) Indian Financial Reporting Standards
ii) International Forensic Reports Standards
iii) International Financial Reporting Standards
f) _______ subsidiary company is where Majority of the shares are held
by holding company.
i) Partly owned
ii) Fully owned
iii) Acquiring
P.T.O.
Q2) What is the IFRS? Explain the structure and scope of IFRS. [18]

Q3) The following data are available from the books of M/s Shree Company Limited,
Pune as on 31st March 2024. [18]
Particulars 1st April 2023 31st March 2024
Amount Rs. Amount Rs.
Cash 7,000 9,000
Book Debts 50,000 60,000
Creditors 36,000 44,000
Loan 80,000 80,000

Retail Price Index Number as follows : Amount Rs.

1st April 2023 240
31 March 2024
st
360
Average for the year 300
You are required to work out the net monetary result of the company as at
31st March 2024.

Q4) ‘X’ Limited acquired control of ‘Y’ & ‘Z’ as on 1st October 2023 and the
respective Balance Sheet was as follows : [18]
Balance Sheet as on 31st March 2024
Particulars ‘X’ Ltd. Rs. ‘Y’ Ltd. Rs. ‘Z’ Ltd. Rs.
Equity Shares of Rs. 100 each 2,50,000 2,00,000 1,20,000
General Reserve 36,000 20,000 14,400
Profit & Loss A/c 32,000 4,000 10,200
‘Z’ Ltd. Balance 6,600 - -
Trade Creditors 14,000 10,000 -
‘X’ Ltd. Balance - 14,000 -
Total 3,38,600 2,48,000 1,44,600
Fixed Assets 56,000 1,10,000 75,000
Investment
Shares in ‘Y’ Limited 1,70,000 - -
Shares in ‘Z’ Limited 36,000 1,06,000 -
Stock 24,000 - -
Y Ltd. Balance 16,000 - -
Debtors 36,600 32,000 63,000
X Ltd. Balance - - 6,600
Total 3,38,600 2,48,000 1,44,600

[6319]-107 2
 The following other particulars are given below :
a) X Ltd. held 1,500 shares of Y Ltd., 300 shares of Z Ltd. and Y Ltd. held
800 shares of Z Ltd. on 1st October 2023.
b) On 1st April 2023 the position was shown as under :
Particulars Y Ltd. Z Ltd.
General Reserve 18,000 12,000
Profit & Loss A/c 2,000 1,680
c) Y Ltd. sold goods costing Rs. 8,000 to X Ltd. at the price of Rs. 8,800.
These goods were still unsold on 31st March 2024.
d) X Ltd. remitted Rs. 2,000 to Y Ltd. but the same was not received by
Y Ltd. on 31st March 2024.

Q5) Following is the combined Trial Balance of Mumbai Head Office and New
York Branch as on 31st 2024 [18]
Particulars Head Office Account Branch Account
Dr. Rs. Cr.Rs. Dr. $ Cr. $
Capital Account - 7,50,000 - -
Land & Building 1,50,000 - - -
Goodwill 75,000 - - -
Plant & Machinery 12,00,000 - 1,80,000 -
Furniture & Fittings 45,000 - 12,000 -
Stock (1st April, 2023) 5,10,000 - 84,000 -
Purchases 31,68,000 - 3,60,000 -
Goods from Head Office - - 1,20,000 -
Goods to New York Branch - 11,78,000 - -
Sales - 34,82,500 - 6,24,000
Salaries & Wages 1,44,000 - 12,000 -
Rent, Rate & Taxes 18,000 - 3,000 -
Insurance 10,500 - 1,500 -
Trade Expenses 27,000 - 3,000 -
Head Office Account - - - 1,71,000
New York Branch Account 12,33,500 - - -
Sundry Debtors 3,30,000 - 36,000 -
Sundry Creditors - 16,68,500 - 25,500
Cash in hand 1,68,000 - 9,000 -
Total 70,79,000 70,79,000 8,20,500 8,20,500
[6319]-107 3
 Additional Information :

a) Stock as on 31st March, 2024: - Head Office Rs. 4,38,000 & Branch $ 78,000.

b) Depreciation on Plant & Machinery and Furniture & Fittings to be

provided at 10% p.a.

c) Rate of Exchange were as under :

i) When Plant & Machinery and Furniture & Fittings were purchased
$100 = Rs. 3,900.

ii) On 1st April, 2023, $100 = Rs. 4,250.

iii) On 31st March, 2024, $100 = Rs. 4,750.

iv) Average Rate for the year $100 = Rs. 4,850.

You are required to prepare a combined Profit and Loss Account and Balance
Sheet of the Head Office and the Branch.

Q6) Write Short Note. (Any 2) : [10]

a) Professional Development of Accounting in India.

b) Classification of Branches.

c) Advantages of Inflation Accounting.

d) Capital Profits & Revenue Profits.



[6319]-107 4
Total No. of Questions : 6] SEAT No. :
PC4510 [Total No. of Pages : 4
[6319]-108
M.Com. (Part - I)
COMMERCIAL LAW AND PRACTICES
IS508MJ : Information Systems & E - Commerce Practices
(2023 Pattern) (Credit System) (Semester - I)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q1 and Q6 are compulsory.
2) Sovle any three questions from Q2 to Q5.
3) Figures to the right indicate full marks.

Q1) Multiple choice questions. (Any five) [5]

a) _________ are programs that companies use to perform tasks and
manage different aspects of their operations.
i) Business applications ii) Exchange of data
iii) Security Systems iv) Data retrieval
b) Electronic data interchange is the automated exchange of business
________ between organizations.
i) Cycles ii) notes
iii) scriptures iv) documents
c) Customer relationship management is software for organizing, maintaining,
and retrieving relevant _________ information in real time.
i) Seller ii) Hire vendor
iii) Owner iv) customer
d) _________ is an organised collection of data that is used to store and
retrieve data.
i) Database ii) Files
iii) Folders iv) Sockets
e) ______ is a type of commerce involving the exchange of products,
services or information between businesses.
i) Business-to-Consumer ii) Business-to-Retailer
iii) Business-to-Sales iv) Business-to-Business

P.T.O.
 f) A _________ is a cryptographic output used to verify the authenticity of
data.
i) Digital token ii) Digital locator
iii) Digital idea iv) digital signature
g) ________ is a form of prepaid account where the customer’s account
information is stored electronically.
i) E-Wallet ii) E-pocket
iii) E-Bucket iv) E-mail

Q2) What is Information System? Explain the importance of business applications.

[15]

Q3) Explain the concept of Database. Explain the Centralized and distributed
Database Systems? [15]

Q4) What is E-Commerce? Explain various E-commerce business models. [15]

Q5) What is Electronic Payment System? Explain Security Mechanisms while paying
online. [15]

Q6) Write short notes any four. [20]

a) Transaction Processing Systems
b) Supply Chain Management Systems
c) Modem System Development Methods
d) Digital Markets and Digital Goods
e) Present Scenario of E-Commerce
f) Security Mechanisms-Encryption and Digital Signature



[6319]-108 2
Total No. of Questions : 6]

PC4510
[6319]-108
M.Com. (Part - I)
COMMERCIAL LAW AND PRACTICES
IS508MJ : Information Systems & E - Commerce Practices
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r B§J«Or àíZ{ÌH$m nhmdr.

à. 1) ~hþn¶m©¶r àíZ. (H$moUVohr nmM) [5]

A) ............. Ago àmoJ«m‘ AmhoV Oo H§$nݶm H$m¶} H$aʶmgmR>r Am{U ˶m§À¶m Am°naoeÝgÀ¶m {d{dY
n¡by ì¶dñWm{nV H$aʶmgmR>r dmnaVmV.
i) ì¶dgm¶ AZwà¶moJ ii) S>oQ>mMr XodmUKodmU
iii) gwajm àUmbr iv) S>oQ>m nwZàm©ár
~) Bbo³Q´>m°{ZH$ S>oQ>m B§Q>aM|O hr g§ñWm§‘Yrb ì¶dgm¶mMr ñd¶§M{bV XodmUKodmU Amho ...........
i) gm¶H$b ii) ZmoQ>² g
iii) emñÌdMZo iv) H$mJXnÌo
H$) J«mhH$ g§~§Y ì¶dñWmnZ ho [aAb Q>mB‘‘ܶo g§~§{YV .............. ‘m{hVr Am¶mo{OV H$aUo,
XoIaoI H$aUo Am{U nwZàm©á H$aʶmgmR>r gm°âQ>doAa Amho.
i) {dH«o$Vm ii) ^mS>çmZo {dH«o$Vm
iii) ‘mbH$ iv) J«mhH$
S>) .............. hm S>oQ>mMm EH$ g§K{Q>V g§J«h Amho Omo S>oQ>m g§J«{hV H$aʶmgmR>r Am{U nwZàm©á
H$aʶmgmR>r dmnabm OmVmo.
i) S>Qo >m~og ii) ’$mB©b²g
iii) ’$mob²S>g© iv) gm°Ho$Q²>g
B) ............. hm ì¶mnmamMm EH$ àH$ma Amho Á¶m‘ܶo ì¶dgm¶m§‘ܶo CËnmXZo, godm qH$dm ‘m{hVrMr
XodmUKodmU g‘m{dï> AgVo.
i) ì¶dgm¶-Vo-J«mhH$ ii) ì¶dgm¶-Vo-{H$aH$moi {dH«o$Vm
iii) ì¶dgm¶-Vo-{dH«$s iv) ì¶dgm¶-Vo-ì¶dgm¶

[6319]-108 3
 ’$) A ............... ho {H«$ßQ>moJ«m{’$H$ AmCQ>nwQ> Amho Oo S>oQ>mMr g˶Vm nS>VmiʶmgmR>r dmnabo OmVo.
i) {S>{OQ>b Q>moH$Z ii) {S>{OQ>b bmoHo$Q>a
iii) {S>{OQ>b H$b²nZm iv) {S>{OQ>b ñdmjar
¶) .............. hm àrnoS> Im˶mMm EH$ àH$ma Amho OoWo J«mhH$mÀ¶m Im˶mMr ‘m{hVr Bbo³Q´>m°{ZH$
nÕVrZo g§J«{hV Ho$br OmVo.
i) B©-dm°bQo > ii) B©-nm°Ho$Q>
iii) B©-~Ho$Q> iv) B©-‘ob

à. 2) ‘m{hVr àUmbr åhUOo H$m¶? ì¶mdgm{¶H$ AZwà¶moJm§Mo ‘hÎd ñnï> H$am. [15]

à. 3) S>oQ>m~ogMr g§H$ënZm ñnï> H$am. H|$ÐrH¥$V Am{U {dV[aV S>oQ>m~og àUmbr ñnï> H$am. [15]

à. 4) B©-H$m°‘g© åhUOo H$m¶? {d{dY B©-H$m°‘g© {~PZog ‘m°S>oëg ñnï> H$am. [15]

à. 5) Bbo³Q´>m°{ZH$ no‘|Q> {gñQ>‘ åhUOo H$m¶? Am°ZbmBZ no‘|Q> H$aVmZm gwajm ¶§ÌUm ñnï> H$am. [15]

à. 6) H$moU˶mhr Mma N>moQ>çm ZmoQ²>g {bhm. [20]

A) ì¶dhma à{H«$¶m àUmbr
~) nwadR>m gmIir ì¶dñWmnZ àUmbr
H$) AmYw{ZH$ àUmbr {dH$mg nÕVr
S>) {S>{OQ>b ‘mH}$Q> Am{U {S>{OQ>b dñVy
B) B©-H$m°‘g©Mr gܶmMr n[apñWVr
’$) gwajm ¶§ÌUm-EZ{H«$ßeZ Am{U {S>{OQ>b ñdmjar



[6319]-108 4
Total No. of Questions : 3] SEAT No. :
PC4511 [6319]-109
[Total No. of Pages : 2

First Year M.Com.

LL 509 MJ : LABOUR LAWS
(2023 Pattern) (Credit System) (Semester - I)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) What is mean by Labour Policy? Explain the legal provisions of Indian Labour
Law. [10]

Q2) What is mean by Industrial Relation? Explain the Aspects of Industrial Relation
in India. [10]

Q3) Write Short Notes. (Any Three) [15]

a) Principle of Labour Laws.
b) Labour Welfare.
c) Concept of Labour under Law.
d) Trade Union.
e) Type of Wages.



[6319]-109 1 P.T.O.
Total No. of Questions : 3]
PC4511
[6319]-109
First Year M.Com.
LL 509 MJ : LABOUR LAWS
(2023 Pattern) (Credit System) (Semester - I)

(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) gd© àíZ gmoS>{dUo A{Zdm¶© Amho.
2) COdrH$S>rb {Xbobr g§»`m àíZm§Mo nyU© JwU Xe©dVmV.
3) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) H$m_Jma YmoaU åhUOo H$m`? ^maVr` H$m_Jma H$m`ÚmVrb H$m`Xoera VaVwXr ñnï> H$am. [10]

à. 2) Am¡Úmo{JH$ g§~§Y åhUOo H$m`? ^maVmVrb Am¡Úmo{JH$ g§~§Ym§Mo n¡by ñnï> H$am. [10]

à. 3) {Q>nm {bhm. (H$moUË`mhr VrZ) [15]

A) H$m_Jma H$m`ÚmMo VÎd
~) H$m_Jma H$ë`mU
H$) H$m`Úm§VJ©V H$m_Jma g§H$ënZm
S>) Q´>oS> `w{Z`Z
B) doVZmMm àH$ma



[6319]-109 2
Total No. of Questions : 4] SEAT No. :
PC4512 [Total No. of Pages : 4
[6319]-110
M.Com. (Part - I)
INTELLECTUAL PROPERTY LAWS
IP 510 MJ : Business Law
(2023 Pattern) (Credit System) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Multiple choice questions. (Any 6) [6]

a) The Berne convention was first established in __________.
i) 1885
ii) 1896
iii) 1886
b) The Rights of a Patentee are __________.
i) Sell or Distribute
ii) License
iii) All of the above
c) Copyright does not grant protection for __________.
i) Anonymous work
ii) Reproduced work
iii) Jointly owned work
d) The Trademark protects __________.
i) An Invention
ii) A work of Arts
iii) Logos, names and brands
e) A process patents means _________.
i) The end product is patented
ii) Manufacturing process is patented
iii) Invention is patented
P.T.O.
 f) A company, wishes to ensure that no one else can use their logo.
i) Copy Rights
ii) Trade-marks
iii) Patents
g) The Paris convention for the protection of Industrial property 1883, applies
to __________.
i) Trademark, unfair competition and patents
ii) Geographical Indications
iii) All of the above
h) __________ Protects the Intellectual property created by artists.
i) Copy right
ii) Geographical Indications
iii) Patents

Q2) a) State the Genesis and Development of Intellectual Property Rights in

India. [10]
b) Explain in detail Evaluation of TRIPS agreement. [10]
OR
a) Explain in detail the Rights and Duties of Patentee. [10]
b) Discuss the patentable Inventions & Non patentable Inventions. [10]

Q3) What is meant by infringement of copy right? Explain the Infringement,

Remedies and Penalties under copy right Act? [20]
OR
a) Define the concept of Trade Mark. Explain the process of Registration of
Trade marks. [10]
b) State the different kinds of Trade marks. [10]

Q4) Write Short Notes. (any four) [24]

a) Layout design of Genetic Resources.
b) Bio - Diversity.
c) Plant variety.
d) IPR - Ecommerce.
e) Patent office and Appellate Board.
f) Nature of Copyrights.

[6319]-110 2
Total No. of Questions : 4]

PC4512
[6319]-110
M.Com. (Part - I)
INTELLECTUAL PROPERTY LAWS
IP 510 MJ : Business Law
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) gd© àíZ A{Zdm`© AmhoV.
2) COdrH$S>rb AmH$S>o nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. (H$moUË`mhr ghm) [6]

A) ~Z© H$Ýìh|ZeZ Mr ñWmnZm àW_ ................. _Ü`o Pmbr.
i) 1885
ii) 1896
iii) 1886
~)noQ>§Q> Mo A{YH$ma ................. AmhoV.
i) {dH«$s d {dVaU
ii) nadmZm
iii) darbn¡H$s gd©
H$) H$m°nramB©Q> ................. H$m`m©gmR>r g§ajU XoV Zmhr.
i) EH$ {ZZmdr H$m_
ii) nwZéËnmXZ
iii) g§`wº$ _mbH$sMo H$m_
S>) Q´>oS>_mH©$ ................. Mo g§ajU H$aVmo.
i) emoY
ii) H$bmH¥$Vr
iii) bmoJmo, Zmdo Am{U ~±«S>
B>) à{H«$`m noQ>|Q> åhUOo .................
i) A§Vr_ CËnmXZ noQ>§Q> Amho
ii) CËnmXZ à{H«$`m bmJdS> Amho
iii) emoY noQ>§Q> Amho
[6319]-110 3
 \$) H§$nZr, BVa H$moUrhr Ë`m§Mm bmoJmo ................. dmné eH$V Zmhr ho gw{ZpíMV H$é BÀN>rVo.
i) H$m°nramB©Q>
ii) Q´>oS>_mH©$
iii) noQ>§Q>
`) Am¡Ü`moJrH$ _mb_ÎmoÀ`m g§ajUmgmR>r n°[ag AYrdoeZ 1883 ................. Jmoï>tZm bmJw hmoVo.
i) Q>o´S>_mH©$, A`mo½` ñnYm© Am{U noQ>§Q>
ii) ^m¡JmobrH$ g§Ho$V
iii) darbn¡H$s gd©
a) ................. H$bmH$mamZo V`ma Ho$bobm ~m¡pÕH$ g§nÎmrMo g§ajU H$aVo.
i) H$m°nramB©Q>
ii) ^m¡JmobrH$ g§Ho$V
iii) noQ>§Q>

à. 2) A) ^maVmVrb ~m¡pÕH$ g§nXm A{YH$mam§Mr CËnÎmr Am{U {dH$mg gm§Jm. [10]

~) TRIPS H$amamMr CËH«$mVr Vnerbdma ñnîQ> H$am. [10]
qH$dm
A) noQ>§Q> YmaH$mMo A{YH$ma Am{U H$V©ì`o Vnerbdma gm§Jm. [10]
~) noQ>§Q> H$aÊ`m`mo½` emoY Am{U noQ>§Q> H$aÊ`m`mo½` Zgboë`m emoYmda MMm© H$am. [10]

à. 3) H$m°nramB©Q>Mo Cëb§KZ åhUOo H$m`? H$m°nramB©Q> H$m`Xçm A§VJ©V H$m°nramB©Q>Mo Cëb§KZ, Ë`mdarb Cnm`
Am{U X§S> ñnï> H$am. [20]
qH$dm
A) Q´>|S>_mH©$Mr g§H$ënZm nar^m{fV H$am. Q´>oS>_mH©$À`m Zm|XUrMr à{H«$`m ñnï> H$am. [10]
~) Q>o´S>_mH©$Mo {d{dY àH$ma gm§Jm. [10]

à. 4) {Q>nm {bhm. (H$moUË`mhr Mma) [24]

A) AZwdm§erH$ g§gmYZm§Mo boAmCQ> {S>PmBZ
~) O¡d{d{dYVm
H$) dZñnVr {d{dYVm
S>) IPR Am{U B©. H$m°_g©
B) noQ>§Q> Am°{\$g Am{U Anrb ~moS>©
\$) H$m°nramB©QMo ñdén


[6319]-110 4
Total No. of Questions : 6] SEAT No. :

PC-4513 [Total No. of Pages : 3

[6319]-111
M.Com. - I
ADVANCED COST ACCOUNTING & COST SYSTEM
AC - 511 MJ : Advanced Cost Accounting
(2023 Pattern) (Semester - I)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No. 1 and 6 are compulsory.
2) Attempt any 3 questions from question No. 2 to 5
3) Use of simple calculator is allowed.
4) Figures to the right side indicate full marks.
Q1) Choose the corrcet option for following questions (any 6) : [6]
a) Under ___________ Systems, wage payment depends on quality of
work.
i) Time wage rate ii) Rowan plan
iii) Halsey plan iv) Taylor’s differential piece rate
b) At ________ total storage cost is equal to total ordering cost.
i) Economic Order Quantity (EOQ) ii) Just in Time
iii) ABC Analysis iv) Inventory Levels
c) Selling and Distribution overhead are absorbed on the basis of ______
i) Percentage on selling price ii) Rate per unit
iii) Percentage on works cost iv) All the above
d) ________ costing is used in transport Industry.
i) Service ii) Marginal
iii) Standard iv) Process
e) Store keeper wages is an example of ________ overheads.
i) Selling ii) Office
iii) Factory iv) Distribution
f) _________ expenses are not expected in regular activity.
i) Fixed ii) Semi Fixed
iii) Abnormal iv) Variable
g) ________ cost is change proportionately with change in output.
i) Abnormal ii) Normal
iii) Variable iv) Fixed

P.T.O.
Q2) Explain in detail the process of Reconciliation of Cost and Financial Accounts
and the Causes of Disagreement between Cost Accounts and Financial
Accounts. [18]
Q3) Prepare a cost sheet from the following information of X Ltd., for the month
of December 2023, showing material consumed, prime cost, factory cost,
cost of goods produced, cost of goods sold, cost of sales and profit per
unit. [18]
S.No Particulars Amount
1. Opening Stock 9,875/-
2. Purchases 1,30,000/-
3. Carriage on Purchases 5,500/-
4. Scrap of Raw Material 5,375/-
5. Closing stock 10,000/-
6. Labour cost 7.70 Per unit
7. Factory overheads are absorbed @60% of labour cost.
8. Administration overheads are absorbed @ 20% of factory
cost.
9. Selling overheads are charged @ 2.50 per unit sold.
10. Opening Stock 500 units @20/-
11. Closing Stock of Finished Goods 250 units.
12. Units sold 10250 units at profit of 20% on sales.

Q4) The following particulars relate to Royal Manufacturing Ltd. Nashik, which
has two production Depts. Viz. ‘A’, and ‘B’, and two service Depts. ‘P’ and
‘Q’. The primary distribution summary of March 2024, gives the following
details. [18]
Production Depts.- Service Depts.-
A – Rs. 6,300/- P – Rs. 4,500/-
B – Rs. 7,400/- Q – Rs. 2,000/-
The decided to charge the service department cost on the basis of the following
percentages.

[6319]-111 2
 Particulars A B P Q
Service Dept. 'P' 50% 40% - 10%
Service Dept. 'Q' 30% 50% 20% -

Find out the total overheads of production departments charging service

department cost to production department by
a) Simultaneous Equation Method
b) Repeated Distribution Method.

Q5) From the following particulars calculate the earnings for the week of a worker
under: [18]
a) Straight Piece Rate
b) Time Rate System
c) Taylor’s Differential Piece Rate
d) Halsey Premium System
e) Rowan Premium System
Number of working hours per week – 48
Wages per hour – Rs. 5/-
Normal time per piece – 20 Min
Normal output per week – 120 pieces
Actual output for the week – Mr. A = 150 pieces Mr. B = 120 pieces
Differential piece rate – 80% of the piece rate when output is below
standard and 120% above standard.

Q6) Write a short note on (Any two) : [10]

a) Cost Accounting Standard (CAS-.l).
b) Economic Order Quantity
c) Under and Over Absorption of Overheads.
d) Non - Integrated Accounting System

JJJ

[6319]-111 3
Total No. of Questions : 4] SEAT No. :

[Total No. of Pages : 2

PC-4514
[6319]-112
F.Y. M.Com.
ADVANCED COST ACCOUNTING & COST SYSTEM
CD512 MJ : Cost for Decision Making & Activity Based
Costing
(2023 Pattern) (CBCS) (Semester - I) (NEP)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) Attempt any two questions from question number 1 to 3.
2) Question number four is compulsory.
3) Use of calculator is allowed.

Q1) Explain the types of Relevant cost and Irrelevant costs. [10]

Q2) Explain the advantages & Disadvantages of Activity Based Cousting. [10]

Q3) A company manufactures and markets three products P, Q & R. All the
products are made from same set of machines production is limited by machine
capacity from the given data determine the priority of production of product
P, Q & R. [10]
Particulars Products
P(`) Q(`) R(`)
1. Raw material cost p.u. 10 10 15
2. Direct labour Cost p.u. 10 10 15
3. Other variable cost p.u. 05 10 10
4. Selling price p.u. 50 60 70
5. Standard time in machine 5 10 5
hours require per minute

P.T.O.
Q4) Write short notes (any 3 out of 4) : [15]
a) Committed cost for Decision making.
b) Differential or Incremental costs.
c) Cost Drivers.
d) Difference between traditional costing and Activity Based costing.



[6319]-112 2
Total No. of Questions : 6] SEAT No. :

PC-4515 [Total No. of Pages : 3

[6319]-113
M.Com. (Part - I)
ADVANCED COST ACCOUNTING & COST SYSTEM
CT-513 MJ: Costing Techniques and Responsibility
Accounting
(2023 Pattern) (Semester - I)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No.1 and Question No. 6 are compulsory.
2) Attempt any three questions from Question No. 2 to Question No.5.
3) Figures to the right indicate full marks.
4) Use of simple calculator is allowed.

Q1) Fill in the blank with the most appropriate alternative : [6]
i) Labour Mix Variance (+) Idle Time Variance = ______ Variance.
a) Labour Efficiency b) Labour Price
c) Labour Cost d) Labour Rate
ii) Budget and Budgetary control are the oldest tools of ________ control.
a) Economical b) Financial
c) Sales d) Production
iii) Ratios are great facilitators in ______ comparison.
a) Performance b) Uniform
c) Inter-firm d) Planning
iv) The firms which are producing identical products can adopt more suitably
the unique method of _______ costing.
a) Inter-firm b) Performance
c) Planning d) Uniform
v) ________ accounting is a management control system based on the
principles of delegating and locating responsibility.
a) Management b) Financial
c) Responsibility d) Corporate
vi) The important objective of standard costing is to exercise cost ______
a) Control b) Efficiency
c) Quality d) Price

P.T.O.
Q2) What do you mean by Uniform Costing? Explain its objectives and important
factors. [18]

Q3) The expenses for production of 10,000 units of Bhim Ltd. Badalapur are
given as follows : [18]
Particulars Per Unit Rs.
Direct Material 90
Direct Labour 40
Direct Expenses 10
Variable overheads 40
Fixed Overheads (3,00,000) 30
Selling Expenses (10% Fixed) 20
Administration Expenses (Rs.1,00,000) Fixed 10
Distribution Expenses (20% Fixed) 10
Total Cost of sales per unit 250
Prepare a flexible budget for production of 6,000, 7,000 and 8,000 units,
showing distinctly marginal cost and total cost.

Q4) From the following data for June 2024, calculate : [18]
a) Material Cost Variance
b) Material Price Variance
c) Material Usage Variance
d) Material Mix Variance
Material Standard Actual
Qty. Kgs Rate Rs. Qty. Kgs Rate Rs.
A 8,000 2.10 7,500 2.40
B 3,000 4.30 3,300 4.60
C 2,000 6.60 2,400 7.00
13,000 13,200

[6319]-113 2
Q5) Following are the details regarding the composition and the weekly wage
rates of labour forces engaged on a job scheduled to be completed in 30
weeks : [18]
Category of workers Standard Actual
No. of Weekly wage No. of Weekly
worker rate per worker wage rate
worker Rs. per worker
Rs.
Skilled 150 120 140 140
Semi-skilled 90 80 60 100
Unskilled 120 60 160 40
360 360
The work is actually completed in 32 weeks.
Calculate :
a) Labour Cost Variance
b) Labour Rate Variance
c) Labour Efficiency Variance
d) Labour Mix Variance

Q6) Write short notes (Any Two) : [10]

a) Zero Base Budget
b) Sales and profit variances
c) Difficulties in measuring Productivity
d) Responsibility Accounting

♦♦♦

[6319]-113 3
Total No. of Questions : 6] SEAT No. :

[Total No. of Pages : 4

PC-4516
[6319]-114
M.Com. (Part - I)
CO-OPERATION & RURAL DEVELOPMENT
CM514 MJ : Co-Operative Movement in India
(2023 Pattern) (Semester - I) (NEP 2020)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Answer any three questions from Q. No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Fill in the blanks : [5]

a) The working capital of a society as defined under the Maharashtra
Cooperative society act includes ________.
b) The binding up of cooperative society means ________.
c) In ________ year Maclagan Committee submitted its report to
Government.
d) The area of co-operative primary credit co-operative society is limited
up to _________.
e) The white revolution is related to ________.

Q2) What is Cooperative Housing Society? Explain the Features and types of
Co-operative Housing Society. [15]

Q3) What is mean by Co-operative Movement? Explain objective and growth of

Co-operative Movement. [15]

Q4) Write a brief note on Report of Mirdha Committee. [15]

Q5) What is Cooperative Society? Advantages and disadvantage Cooperative

Society. [15]

P.T.O.
Q6) Write a short notes (any four) : [20]
a) Objective of Co-operative Movement in India.
b) Responsibilities of Co-operative Societies.
c) Challenges of Co-operative Movement in India.
d) Benefit of Co-operative Housing Societies.
e) Vaidyanathan Committee.
f) Recent scenario in Co-operative Movement in India.



[6319]-114 2
Total No. of Questions : 6]

PC-4516
[6319]-114
M.Com. (Part - I)
CO-OPERATION & RURAL DEVELOPMENT
CM514 MJ : Co-Operative Movement in India
(2023 Pattern) (Semester - I) (NEP 2020)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1 ) àíZ H«$. 1 d àíZ H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2 ) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3 ) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) [aº$ OmJm ^am … [5]

A) _hmamï´> A§VJ©V n[a^m{fV Ho$ë`mà_mUo g_mOmMo IoiVo ^m§S>dbghH$mar g§ñWm A{Y{Z`_mV
.................
~) ghH$mar g§ñWoMo ~§YZ åhUOo ...............
H$) _°ŠboJZ g{_VrZo ............... dfm©V Amnbm Ahdmb gaH$mabm gmXa Ho$bm.
S>) ghH$mar àmW{_H$ nV ghH$mar g§ñWoMo joÌ\$i ............... n`ªV _`m©{XV Amho.
B) œoVH«$m§Vr ............... er g§~§{YV Amho.

àíZ 2) ghH$mar J¥h{Z_m©U g§ñWm åhUOo H$m`? ghH$mar J¥h{Z_m©U g§ñWmMr d¡{eï>ço Am{U àH$ma ñnï>
H$am. [15]

àíZ 3) ghH$ma Midi åhUOo H$m`? ghH$mar MidirMo C{Ôï> Am{U dmT> ñnï> H$am. [15]

àíZ 4) {_Ym© gm{_VrÀ`m Ahdmbmda g{dñVa _m{hVr {bhm. [15]

àíZ 5) ghH$mar g§ñWm åhUOo H$m`? ghH$mar g_mOmMo \$m`Xo Am{U VmoQ>o {bhm. [15]

[6319]-114 3 P.T.O.
àíZ 6) {Q>nm {bhm (H$moUË`mhr Mma) … [20]
A) ^maVmVrb ghH$mar MidirMo C{Ôï>
~) ghH$mar g§ñWmÀ`m O~m~Xmè`m.
H$) ^maVmVrb ghH$mar MidirVrb AmìhmZo
S>) ghH$mar J¥h{Z_m©U g§ñWm§Mm bm^
B) d¡ÚZmWZ g{_VrMm Ahdmb
\$) ^maVmVrb ghH$mar MidirVrb AbrH$S>rb n[apñWVr



[6319]-114 4
Total No. of Questions : 3] SEAT No. :

PC-4517 [Total No. of Pages : 2

[6319]-115
M.Com. (Part - I)
CO-OPERATION & RURAL DEVELOPMENT
RI 515 MJ : Rural Infrastructure
(2023 Pattern) (NEP 2020) (Semester - I)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) What is the Rural Industries? Explain the Development of Rural Industries in
India since Independence. [10]

Q2) What is mean by Planning?Explain Need and usefulness of Planning. [10]

Q3) Write a short notes (Any three) : [15]

a) Supporting services to the agriculture.

b) Programs for weaker Sections.

c) Rural Entrepreneurship and Infrastructure.

d) Transport and Communication.

♦♦♦

P.T.O.
Total No. of Questions : 3]

PC-4517
[6319]-115
M.Com. (Part - I)
CO-OPERATION & RURAL DEVELOPMENT
RI 515 MJ : Rural Infrastructure
(2023 Pattern) (NEP 2020) (Semester - I)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [EHy$U JwU : 35
gyMZm : 1) gd© àíZ A{Zdm`© AmhoV.
2 ) COdrH$S>rb AmH$S>o nyU© JwU Xe©{dVmV.

àíZ 1) J«m_rU CÚmoJ åhUOo H$m`? ñdmV§Ì àmár Z§VaÀ`m ^mVmVrb J«m_rU CÚmoJmMm {dH$mg g{dñVa
ñnï> H$am. [10]

àíZ 2) {Z`moOZ åhUOo H$m`? {Z`moOZmMr JaO Am{U Cn`mo{JVm ñnï> H$am. [10]

àíZ 3) Q>rnm {bhm (H$moUË`mhr VrZ) [15]

A) H¥$fr joÌmVrb ghmæ`H$ godm.
~) Xþ~©b KQ>H$m§gmR>r H$m`©H«$_.
H$) J«m_rU CÚmoOH$Vm Am{U nm`m^yV gw{dYm.
S>) dmhVyH$ d g§XoedhZ.

♦♦♦

2
Total No. of Questions : 6] SEAT No. :

PC-4518 [Total No. of Pages : 4

[6319]-116
M.Com. (Part - I)
CO-OPERATION AND RURAL DEVELOPMENT
OC 516 MJ : Organization of Co-operative Business
(2023 Pattern) (NEP) (Semester - I)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q. 1 and Q. 6 are compulsory.
2) Attempt any three questions from Q. 2 to Q. 5.

Q1) Fill in the blanks. [5]

i) The Co-operative Movement in India was started for farmers to provide
relief from _______.
a) State Government b) Central Government
c) British Government d) Moneylenders
ii) The term Co-operative Communication is coined by ______
a) Robert Bacal b) Alfred Marshall
c) Adam Smith d) Rochdale Pioneers
iii) RBI regulates Co-operative Banks through _____ Co-operative Bank.
a) State b) Urban
c) Rural d) National
iv) Vaikunth Mehta National Institute of Co-operative Management was
established in the year _______.
a) 1965 b) 1966
c) 1967 d) 1968
v) Irrigation Co-operatives provide _______ services.
a) Socio-economic b) Agro-economic
c) Service-economic d) Welfare-economic

P.T.O.
Q2) What do you mean by ‘Co-operation’? Explain in detail Principles and Features
of Co-operation. [15]

Q3) What is the meaning of ‘Co-operative Organization’? Explain in detail Audit

and Taxation System in Co-operative Organization. [15]

Q4) What is ‘Co-operative Training’? Describe in detail Co-operative Training

Institutions. [15]

Q5) What is ‘Irrigation Co-operation’? Explain the Progress and Problems in

Irrigation Co-operation. [15]

Q6) Write Short Notes on. (Any 4) [20]

a) Benefits of Co-operation
b) Monitoring of Co-operation
c) Need of Co-operative Training
d) Problems in Co-operative Farming
e) Recent Development in Co-operations in India
f) Housing Co-operatives



[6319]-116 2
Total No. of Questions : 6]

PC-4518
[6319]-116
M.Com. (Part - I)
CO-OPERATION AND RURAL DEVELOPMENT
OC 516 MJ : Organization of Co-operative Business
(2023 Pattern) (NEP) (Semester - I)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) à. 1 d à.$ 6 A{Zdm`© AmhoV.
2) à. 2 Vo à. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.

àíZ 1) [aH$må¶m OmJm ^am. [5]

i) ^maVmVrb ghH$mar Midi eoVH$è¶m§Zm ............ nmgyZ {Xbmgm XoʶmgmR>r gwê$ H$aʶmV
Ambr.
A) amÁ¶ gaH$ma ~) H|$Ð gaH$ma
H$) {~«{Q>e gaH$ma S>) gmdH$ma
ii) ghH$mar g§àofU hm eãX ............ ¶m§Zr V¶ma Ho$bm Amho.
A) am°~Q>© ~mH$b ~) Aë’«o$S> ‘me©b
H$) A°S>‘ pñ‘W S>) am°MS>ob nm¶{Z¶g©
iii) Ama.~r.Am¶. ghH$mar ~±H$m§Mo ............. ghH$mar ~±Ho$Ûmao {Z¶‘Z H$aVo.
A) amÁ¶ ~) ehar
H$) J«m‘rU S>) amï´>r¶
iv) d¡H§w$R> ‘ohVm amï´>r¶ ghH$mar ì¶dñWmnZ g§ñWoMr ñWmnZm ......... ‘ܶo Pmbr.
A) 1965 ~) 1966
H$) 1967 S>) 1968
v) nmQ>~§Ymao ghH$mar g§ñWm ............. godm XoVmV.
A) gm‘m{OH$-Am{W©H$ ~) H¥$fr-Am{W©H$
H$) godm-Am{W©H$ S>) H$ë¶mU-Am{W©H$
3 P.T.O.
àíZ 2) "ghH$ma' åhUOo H$m¶? ghH$mamMr VÎdo Am{U d¡{eï>ço g{dñVa ñnï> H$am. [15]

àíZ 3) "ghH$mar g§ñWm' åhUOo H$m¶? ghH$mar g§ñWoVrb boImnarjU Am{U H$aàUmbrMo g{dñVa ñnï>
H$am. [15]

àíZ 4) "ghH$mar à{ejU' åhUOo H$m¶? ghH$mar à{ejU g§ñWm§Mo g{dñVa dU©Z H$am. [15]

àíZ 5) "qgMZ ghH$ma' åhUOo H$m¶? qgMZ ghH$mamVrb àJVr Am{U g‘ñ¶m ñnï> H$am. [15]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr Mma) [20]

A) ghH$mamMo ’$m¶Xo
~) ghH$mar g§ñWm§Mo {ZarjU
H$) ghH$mar à{ejUmMr JaO
S>) ghH$mar eoVrVrb g‘ñ¶m
B) ^maVmVrb ghH$ma joÌmVrb AbrH$S>rb {dH$mg
’$) J¥h{Z‘m©U ghH$mar g§ñWm



[6319]-116 4
Total No. of Questions : 6] SEAT No. :

PC-4519 [Total No. of Pages : 4

[6319]-117
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
OT517MJ : ORGANIZED TRADES AND MARKETS
(2023 Pattern) (NEP 2020) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Q.1 and Q.6 are compulsory.
2) Attempt any three questions from Q. No. 2 to Q. No. 5.

Q1) Fill in the blanks. [5]

i) _______ Environment is the specific environment in which a business
operates.
a) Business b) Internal
c) External d) Legal
ii) National Agriculture Market platform was founded in _____ year.
a) 2016 b) 2017
c) 2018 d) 2019
iii) Big Basket is online _______ store in India.
a) Footwear b) Apparel
c) Grocery d) Paint
iv) India’s First Monorail was started in ______
a) Mysore b) Mumbai
c) Chandigarh d) Madras
v) Main source for national income in India is __________.
a) Primary Sector b) Secondary Sector
c) Service Sector d) Construction

P.T.O.
Q2) What is ‘Service Sector’? Explain types of the Service Sector. [15]

Q3) What is ‘Organized Market’? Explain features of ‘Organized Market’ and

‘Regulated Market’. [15]

Q4) What is ‘Foreign Direct Investment’? Explain the Importance and Objectives
of Foreign Direct Investment. [15]

Q5) What is ‘Co.-operative Marketing’? Explain in detail Need and Functions of

Co-operative Marketing’. [15]

Q6) Write Short Notes on (Any 4) : [20]

a) Challenges of the Service Sector
b) Big Basket
c) Role of State Trading Corporation
d) National Agriculture Market
e) Marketing by Farmer’s Producers Company
f) Importance of Organized Trade



[6319]-117 2
Total No. of Questions : 6]

PC-4519
[6319]-117
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
OT517MJ : ORGANIZED TRADES AND MARKETS
(2023 Pattern) (NEP 2020) (Semester - I)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1 ) à. 1d à. 6 A{Zdm`© AmhoV.
2 ) à. 2 Vo 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.

àíZ 1) [aH$må`m OmJm ^am. [5]

i) ............ n`m©daU ho {d{eï> dmVmdaU Amho Á`m_Ü`o ì`dgm` MmbVmo.
A) ì`dgm` ~) A§VJ©V
H$) ~mø S>) H$m`Xoera
ii) amï´>r` H¥$fr ~mOma _§MmMr ñWmnZm ......... gmbr Pmbr.
A) 2016 ~) 2017
H$) 2018 S>) 2019
iii) {~J ~mñHo$Q> ho ^maVmVrb Am°ZbmBZ ......... Mo XþH$mZ Amho.
A) nmXÌmUo ~) H$nS>o
H$) {H$amUm S>) a§J
iv) ^maVmVrb n{hbr _moZmoaob ......... _Ü`o gwê$ Pmbr.
A) åh¡gya ~) _w~§ B©
H$) M§XrJS> S>) _Ðmg
v) ^maVmVrb amï´>r` CËnÝZmMm _w»` ñÌmoV .......... Amho.
A) àmW{_H$ joÌ ~) Xþæ`_ joÌ
H$) godm joÌ S>) ~m§YH$m_
3 P.T.O.
àíZ 2) "godm joÌ' åhUOo H$m`? godm joÌmMo àH$ma g{dñVa ñnï> H$am. [15]

àíZ 3) "g§K{Q>V ~mOmanoR>' åhUOo H$m`? "g§K{Q>V ~mOmanoR>' Am{U "{Z`§{ÌH$ ~mOma' `m§Mr d¡{eï²>`o
ñnï> H$am. [15]

àíZ 4) "WoQ> naH$s` Jw§VdUyH$' åhUOo H$m`? WoQ> naH$s` Jw§VdUwH$sMo _hÎd Am{U C{X²Xï>o ñnï> H$am.[15]

àíZ 5) "ghH$mar {dnUZ' åhUOo H$m`? ghH$mar {dnUZmMr JaO Am{U H$m`} g{dñVa gm§Jm. [15]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr Mma) [20]

A) godm joÌmMr AmìhmZo
~) {~J ~mñHo$Q>
H$) amÁ` ì`mnma _hm_§S>imMr ^y{_H$m
S>) amï´>r` H¥$fr ~mOma
B) eoVH$ar CËnmXH$ H§$nZrX²dmao {dnUZ
\$) g§K{Q>V ì`mnmamMo _hÎd



[6319]-117 4
Total No. of Questions : 3] SEAT No. :

PC-4520 [Total No. of Pages : 2

[6319]-118
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
LO518MJ : Leadership and Organizational Behaviour
(2023 Pattern) (NEP 2020) (Semester - I)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) All Question are compulsory.
2) Marks to right indicates full marks.

Q1) What is leadership Styles? Explain various leadership Styles. [10]

Q2) What is Organizational Behaviour? Explain the nature and scope of

Organizational Behaviour. [10]

Q3) Write Short Notes (Any-3) : [15]

a) Skills of Leader
b) Challenges in Leadership
c) Goals of Organizational Behaviour
d) Motivation
e) Stress Management



P.T.O.
Total No. of Questions : 3]

PC-4520
[6319]-118
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
LO518MJ : Leadership and Organizational Behaviour
(2023 Pattern) (NEP 2020) (Semester - I)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1 ) gd© àý gmoS>{dU Amdí`H$ Amho.
2 ) COdrH$S>rb A§H$ JwU Xe©{dVmV.

àíZ 1) ZoV¥Ëd e¡br åhUOo H$m`? ZoV¥ËdmÀ`m {d{dY e¡br ñnï> H$am. [10]

àíZ 2) g§KQ>ZmË_H$ dV©Z åhUOo H$m`? g§KQ>ZmË_H$ dV©ZmMo ñdê$n Am{U ì`már ñnï> H$am. [10]

àíZ 3) {Q>nm {bhm. (H$moUVohr VrZ) [15]

A) ZoË`mMr H$m¡eë`o
~) ZoV¥ËdmVrb AmìhmZo
H$) g§KQ>ZmË_H$ dV©ZmMr C{Ôï>o
S>) A{^àoaUm
B) VmU ì`dñWmnZ



2
Total No. of Questions : 6] SEAT No. :

PC-4521 [Total No. of Pages : 4

[6319]-119
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
BE519MJ : Business Environment and Policy
(2023 Pattern) (NEP 2020) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Answer any three questions from question No. 2 to question No. 5.
3) Figures to the right indicate full marks.

Q1) Fill in the blank. [5]

i) Business environment is a _________ concept since it differs from
country to country and even region to region.
a) Uncertainty
b) Relative
c) Complexity
ii) Change in taxes is a part of _______ environment of business.
a) Economic
b) Political
c) Legal
iii) The aim of WTO is ________.
a) To liberalize international trade
b) To free movement of travellers
c) To transfer money from developed countries to underdeveloped
countries
iv) ______ is the apex organization in the country in the field of pollution
control.
a) Central Pollution Control Board
b) Air pollution Control Board
c) State Pollution Control Board
P.T.O.
 v) ________ is a law regulation, procedure, administrative action, incentive,
or voluntary practice of governments and other institutions.
a) Policy
b) Business
c) Trade

Q2) What is ‘Business’? Explain in detail nature and scope of Business. [15]

Q3) What do you mean by ‘Multinational Companies’? Explain in detail various

Merits and Demerits of Multinational Companies. [15]

Q4) What is ‘Pollution’? Explain in detail the various problems of Pollution. [15]

Q5) What is ‘Business Policy’? Explain in detail the nature and various types of
Business Policy. [15]

Q6) Write Short Notes (Any 4 out of 6) : [20]

a) Characteristics of Business Environment
b) Functions of World Trade Organization
c) Remedies of Prevention of Pollution
d) Need for environment management
e) Franchising
f) Difference between Policy and Procedures



[6319]-119 2
Total No. of Questions : 6]

PC-4521
[6319]-119
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
BE519MJ : Business Environment and Policy
(2023 Pattern) (NEP 2020) (Semester - I)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àý H«$. 1 d àý H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àý H«$. 2 Vo àý H«$.5 _Yrb H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àýn{ÌH$m nhmdr.

àíZ 1) [aH$må`m OmJm ^am. [5]

i) ì`dgm` n`m©daU hr EH$ .......... g§H$ënZm Amho H$maU Vr XoemZwgma Am{U àXoemZwgma
doJir AgVo.
A) A{Z{üVVm
~) gmnoj
H$) JwV§ mJwV§
ii) H$am§_Ü`o ~Xb hm ì`dgm`mÀ`m ......... n`m©daUmMm EH$ ^mJ Amho.
A) Am{W©H$
~) amOH$s`
H$) H$m`Xoera
iii) OmJ{VH$ ì`mnma g§KQ>ZoMo C{Ôï>o .......... Amho.
A) Am§Vaamï´>r` ì`mnmamMo CXmarH$aU H$aUo
~) àdmem§Mr _wº$ g§Mma H$é XoUo
H$) {dH${gV Xoem§VyZ A{dH${gV Xoem§V n¡gm hñVm§V[aV H$aUo

3 P.T.O.
 iv) .......... hr àXÿfU {Z`§ÌU joÌmV XoemVrb gdm}ƒ g§ñWm Amho.
A) H|$Ðr` àXÿfU {Z`§ÌU _§S>i
~) dm`y àXÿfU {Z`§ÌU _§S>i
H$) amÁ` àXÿfU {Z`§ÌU _§S>i
v) ........... hm H$m`Xm, {Z`_Z, H$m`©nÕVr, àemgH$s` H¥$Vr, àmoËgmhZ qH$dm gaH$mar
Am{U BVa g§ñWm§Mm EopÀN>H$ H$m`©nÕVr Amho.
A) YmoaU
~) ì`dgm`
H$) ì`mnma

àíZ 2) "ì`dgm`' åhUOo H$m`? ì`dgm`mMo ñdê$n Am{U ì`már g{dñVanUo ñnï> H$am. [15]

àíZ 3) "~hþamï´>r` H§$nÝ`m>' åhUOo H$m`? "~hþamï´>r` H§$nÝ`mMo>' {d{dY \$m`Xo Am{U VmoQ>o g{dñVa ñnï>
H$am. [15]

àíZ 4) "àXÿfU' åhUOo H$m`? àXÿfUmÀ`m {d{dY g_ñ`m g{dñVa ñnï> H$am. [15]

àíZ 5) "ì`dgm` YmoaU' åhUOo H$m`? ì`dgm` YmoaUmMo ñdê$n Am{U {d{dY àH$ma g{dñVa ñnï>
H$am. [15]

àíZ 6) {Q>nm {bhm. (ghm n¡H$s H$moUË`mhr Mma) [20]

A) ì`dgm` n`m©daUmMr d¡{eï²>`o
~) OmJ{VH$ ì`mnma g§KQ>ZoMr H$m`}
H$) àXÿfU à{V~§YH$ Cnm`
S>) n`m©daU ì`dñWmnZmMr JaO
B) \«|$Mm`qPJ
\$) YmoaU Am{U H$m`©nÕVr `m§À`mVrb \$aH$



[6319]-119 4
Total No. of Questions : 4] SEAT No. :

PC-4522 [Total No. of Pages : 4

[6319]-120
M.Com. (Part - I)
BUSINESS ADMINISTRATION
PO520MJ : Production & Operation Management
(2023 Pattern) (Semester - I) (NEP 2020)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) All questtions are compulsory.
2) Figures to the right indicate full marks.

Q1) Fill in the blanks (Any 6) : [6]

i) Production management is a _______________ management which is
concern with the Production task.
(Business management, financial management, Branch management,
Human resource management)
ii) Production management techniques are used in manufacturing and
______ Industries.
(Factory, Area , Market, Service)
iii) Production manager refers to the application of management principles
to the _______________ in a factory.
(Production function, Inventory function, Marketing function, Supply
chain function)
iv) The _______ to identify and remove defects and errors and improve
production efficiency.
(Six Sigma Method, Statistical Method, BEP Method, Simple Method)
v) ________ it is a technique of classification of inventory on the basis of
value of each component.
(Analysis, ABC Analysis, Data Analysis, Cost Analysis)
vi) BPR stands for ________________.
(Business Process Redesign, Business Product Redesign, Business Plan
Redesign, Business Process Recycle)

P.T.O.
 vii) ___________ method is useful for setting up procurement for different
items.
(VED, HML, GOLF, SOS)
viii) Simple Linear Regression Model can be visualized on a _______.
(Graph, Diagram, Information, Knowledge)

Q2) What is plant layout ? Explain the types of plant layout. [20]
OR
What is Product Development? Explain the stages in product development.

Q3) Explain the features and techniques of quality control. [20]

OR
Explain the components of supply chain management.

Q4) Short Notes (Any 4) : [24]

a) Plant location
b) Product strategies
c) Quality management
d) Vendor Management Inventory System
e) Horizontal Integration
f) Barriers to Supply Chain Management



[6319]-120 2
Total No. of Questions : 4]

PC-4522
[6319]-120
M.Com. (Part - I)
BUSINESS ADMINISTRATION
PO520MJ : Production & Operation Management
(2023 Pattern) (Semester - I) (NEP 2020)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1 ) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2 ) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) [aH$må`m OmJm ^am. (H$moUVohr ghm) [6]

i) CËnmXZ ì`dñWmnZ ho ........... ì`dñWmnZ Amho Oo CËnmXZ H$m`m©er g§~§{YV Amho.
(ì`dgm` ì`dñWmnZ, {dÎmr` ì`dñWmnZ, JQ>ì`dñWmnZ, _mZdr g§gmYZ ì`dñWmnZ)
ii) CËnmXZ ì`dñWmnZ V§ÌmMm dmna CËnmXZ Am{U ........ CXçmoJm§_Ü`o Ho$bm OmVmo.
(H$maImZm, joÌ, ~mOma, godm)
iii) CËnmXZ ì`dñWmnH$ åhUOo H$maImÝ`mV ......... ì`dñWmnZmMr VËdo bmJy H$aVmo.
(CËnmXZ H$m`©, {dH«$s H$m`©, {dnUZ H$m`©, nwadR>m gmIir H$m`})
iv) ........ `m_wio Xmof Am{U ÌwQ>r AmoiIyZ Xÿa H$aUo Am{U CËnmXZmV H$m`©j_Vm gwYmaUo
eŠ` hmoVo.
({gŠg {g½_m nÕV, J{UVr` nÕV, ~mB©nr nÕV, gmYr nÕV)
v) ......... ho _yë`mÀ`m AmYmao `mXrMo dJuH$aU H$aÊ`mMo V§Ì Amho.
({díbofU, E~rgr {díbofU, S>mQ>m {díbofU, H$m°ñQ> {díbofU)
vi) BPR åhUOo .......
({~PZog àmogog ar{S>PmBZ, {~PZog àm°S>ŠQ> ar{S>PmBZ, {~PZog ßb°Z ar{S>PmBZ, {~PZog
àmogog argm`H$b)
vii) ............ nÕV doJdoJù`m dñVy§gmR>r IaoXr goQ> H$aÊ`mgmR>r Cn`wŠV Amho.
(VED, HML, GOLF, SOS)
viii) gmYo aoIr` à{VJ_Z _m°S>ob .......... da Ñí`_mZ Ho$bo OmD$ eH$Vo.
(AmboI, AmH¥$Vr, _m{hVr, kmZ)

3 P.T.O.
àíZ 2) CËnmXZ AmamIS>m åhUOo H$m`? CËnmXZ AmamIS>çmMo àH$ma ñnï> H$am. [20]
qH$dm
dñVy {dH$mg åhUOo H$m`? dñVy {dH$mgmVrb nm`è`m ñnîQ> H$am.

àíZ 3) JwU {Z`§ÌU ì`dñWmnZmMr d¡{eîQ>ço Am{U V§Ìo ñnï> H$am. [20]
qH$dm
nwadR>m gmIir EH$ ì`dñWmnZmVrb KQ>H$ ñnï> H$am.

àíZ 4) {Q>nm {bhm. (H$moUVohr Mma) [24]

A) CËnmXZ ñWmZ
~) CËnmXZ ì`yhaMZm
H$) XOm© ì`dñWmnZ
S>) {dH«o$Vm ì`dñWmnZ `mXr àUmbr
B) g_mZ EH$ÌrH$aU
\$) nwadR>m gmIir ì`dñWnZmVrb AS>Wio



[6319]-120 4
Total No. of Questions : 4] SEAT No. :
PC4523 [Total No. of Pages : 4
[6319]-121
First Year M.Com.
EC 521 MJ : E- COMMERCE
(2023 Pattern) (Credit System) (Semester - I) (60119)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All Questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Multiple Chioce Questions. [5]

a) What does mPOS stand for?

i) Mobile Point of Sale ii) Machine Point of Sale

iii) Message Point of Sale iv) Metro Point of Sale

b) Which of the following describes e-commerce?

i) Doing business electronically ii) Doing business traditionally

iii) Sale of goods iv) All of the above

c) What does B2B stand for?

i) Buyer to Buyer ii) Business to Business

iii) Business to Buyer iv) Business to Builder

d) Which is a function of E-Commerce?

i) Marketing ii) Advertising

iii) Warehousing iv) All of the above

e) The best products to sell in B2C e-commerce are:

i) Small products ii) Digital products

iii) Specialty products iv) Fresh products

P.T.O.
Q2) Describe the E-Commerce Business Models. [10]
OR
What is UPI? Explain the Features and Benefits of UPI. [10]

Q3) Explain the advantages and disadvantages using Crypto Currencies. [10]
OR
What is E-Commerce? Explain the role of E-Commerce in the Business
Economy. [10]

Q4) Write short notes on. (any two) [10]

a) Smart Cards
b) Online Banking
c) QR Code
d) IT Act 2000



[6319]-121 2
Total No. of Questions : 4]
[6319]-121
PC4523
First Year M.Com.
EC 521 MJ : E- COMMERCE
(2023 Pattern) (Credit System) (Semester - I) (60119)

(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) gd© àý A{Zdm`© AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

à. 1) ~hþn`m©`r àíZ. [5]

A) mPOS åhUOo H$m`?

i) _mo~mB©b nm°B§Q> Am°\$ gob ii) _erZ nm°B§Q> Am°\$ gob
iii) _ogoO nm°B§Q> Am°\$ gob iv) _oQ´>mo nm°B§Q> Am°\$ gob
~) Imbrbn¡H$s H$moUVo B©-H$m°_g©Mo dU©Z H$aVo?
i) BboŠQ>m°{ZH$ nÕVrZo ì`dgm` H$aUo ii) na§naoZo ì`dgm` H$aUo
iii) dñVy§Mr {dH«$s iv) darb gd©
H$) B2B åhUOo H$m`?
i) IaoXrXma Vo IaoXrXma ii) ì`dgm` Vo ì`dgm`
iii) ì`dgm` Vo IaoXrXma iv) ì`dgm` Vo {~ëS>a
S>) B©-H$m°_g©Mo H$m`© H$moUVo Amho?
i) {dnUZ ii) Om{hamV
iii) JmoXm_ iv) darb gd©
B) B2C B©-H$m°_g©_Ü`o {dH«$sgmR>r ............... gdm}Îm_ CËnmXZo AmhoV.
i) bhmZ CËnmXZo ii) {S>{OQ>b CËnmXZo
iii) {deof CËnmXZo iv) VmOr CËnmXZo
[6319]-121 3
à. 2) B©-H$m°_g© ì`dgm` àUmbrMo dU©Z H$am. [10]
qH$dm
UPI åhUOo H$m`? UPI Mr d¡{eï>²`o Am{U \$m`Xo ñnï> H$am. [10]

à. 3) {H«$ßQ>mo H$aÝgrMo \$m`Xo Am{U VmoQ>o g_OmdyZ gm§Jm. [10]

qH$dm
B©-H$m°_g© åhUOo H$m`? ì`dgm` AW©ì`dñWoV B©-H$m°_g©Mr ^y{_H$m ñnï> H$am. [10]

à. 4) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) ñ_mQ>© H$mS>©²g
~) Am°ZbmB©Z ~±qH$J
H$) QR H$moS>
S>) Am`Q>r H$m`Xm 2000



[6319]-121 4
Total No. of Questions : 4] SEAT No. :
PC4524 [Total No. of Pages : 8
[6319]-122
M.Com. - I
FM522MJ : FINANCIAL MANAGEMENT
(2023 Pattern) (Credit System) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) All Questions are compulsory.
2) Figures to the right indicate full marks.
3) Use of Simple calculator is allowed.

Q1) Multiple choice questions. [6]

a) ________ is the regulatory body which regulates the working of all Mutual
Funds in India.
i) SEBI ii) IRDA
iii) RBI iv) PFRDA
b) Profit and Loss Account statement is also termed as ________.
i) Income Statement ii) Balance Statement
iii) Receipt & Payment Statement iv) Cash flow Statement
c) The sum of all Current Assets is termed as _________.
i) Gross Working Capital ii) Net Working Capital
iii) Gross Permanent Capital iv) Net Permanent Capital
d) RBI acts as a banker to ________.
i) Individuals only ii) Corporates only
iii) Foreigners only iv) Banks and Government
e) ________ is NOT a type of financial statement analysis.
i) Horizontal Analysis ii) Vertical Analysis
iii) Ratio Analysis iv) Diagonal Analysis
f) Lease financing means _________.
i) Renting Asset instead of outright purchase
ii) Selling Shares to shareholders
iii) Borrowing money from bank
iv) Issuing Debentures

P.T.O.
Q2) a) Explain the meaning and objective of Financial Management. [10]

b) Explain the working capital formulation of credit and collection policy.[10]

OR

Find Gross Working Capital and Net Working Capital from the given information:
[20]

a) 50% sales is on cash basis and 40% purchases are on cash basis

b) Add 10% as contingency on the Net Working Capital

c) Advance tax to be paid Rs. 30,000

d) Cash and Bank balance to be maintained - 1,00,000

e) Credit offered by suppliers - 1 Month

f) Credit offered to customers - 2 Months

g) Direct Labor per unit - Rs. 40

h) Direct Material per unit - Rs. 50

i) Direct overheads per unit - Rs. 30

j) Lag in payment of Direct Expenses - 2 Months

k) Lag in payment of Direct Wages - 1 Month

l) Stock of Finished Goods to be mainitained for 2 Months

m) Stock of Raw Material to be maintained for 1 Month

n) Stock of Work in Progress to be maintained for 1.5 Months

o) Total units produced and sold per annum - 96,000

Q3) a) Discuss how investment decisions are made through capital budgeting.[10]

b) Explain the components of Income statement and Balance sheet. [10]

OR

[6319]-122 2
 Prepare a comparative statement from the following balance sheets of IOC for
the year ended March, 2022 and March, 2023. [20]
Balance sheet of IOC for the year ending March 22 and March 23 (Figures in Crores)
Liabilities Mar-22 Mar-23
Equity Capital 300 300
Reserves 2,350 2,780
Borrowings 600 438
Trade Payables 800 980
Other liability items 1,388 1,765
Total Liabilities 5,438 6,263
Assets
Fixed Assets -
Land & Building 600 760
Plant Machinery 285 340
Equipment’s 20 25
Computers 180 187
Furniture n fittings 35 34
Vehicles 345 320
Intangible Assets 56 56
Gross Block 1,521 1,722
Less: Accumulated Depreciation 300 378
Total Fixed Assets (Net Block) 1,221 1,344
CWIP 24 34
Current Assets
Inventories 270 440
Trade receivables 669 815
Cash Equivalents 1,799 1,954
Other asset items 1,455 1,676
Total Assets 5,438 6,263

[6319]-122 3
Q4) Solve any four from the following: [4×6=24]
a) Write a note on - Accounting Concepts.
b) Write a note on - Financial Statements.
c) Write a note on - Factors affecting working capital.
d) Write a note on - Merits and Demerits of Pay - back period method.
e) A Enterprises has two investment project alternatives before them.
Estimated Cash flow after tax from both the projects is as follows. You
are requested to suggest a better investment opportunity based on Pay
Back Period Method.
CFAT Project A Project B
Particulars Period Amount Period Amount
Initial investment 0 5,00,000 0 5,00,000
Cash inflows 1 2,00,000 1 3,00,000
Cash inflows 2 2,00,000 2 40,000
Cash inflows 3 2,00,000 3 40,000
Cash inflows 4 1,00,000 4 20,000
Cash inflows 5 1,00,000 5 2,00,000
Cash inflows 6 1,00,000 6 2,00,000
f) XY Enterprises has two investment project alternatives before them.
Estimated Cash flow after tax from both the projects is as follows. You
are requested to suggest a better investment opportunity based on
Profitability Index Method.
CFAT Project A Project B PV Factor
Particulars Period Amount Period Amount
Initial investment 0 5,00,000 0 5,00,000 1
Cash inflows 1 2,00,000 1 3,00,000 0.91
Cash inflows 2 2,00,000 2 40,000 0.83
Cash inflows 3 2,00,000 3 40,000 0.75
Cash inflows 4 1,00,000 4 20,000 0.68
Cash inflows 5 1,00,000 5 2,00,000 0.62
Cash inflows 6 1,00,000 6 2,00,000 0.56



[6319]-122 4
Total No. of Questions : 4]

PC4524
[6319]-122
M.Com. - I
FM522MJ : FINANCIAL MANAGEMENT
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) gd© àíZ A{Zdm`© AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
3) gmYo H°$ëŠ`wboQ>a dmnaÊ`mg nadmZJr Amho.

à. 1) ~hþn¶m©¶r àíZ. [6]

A) .......... hr {Z`m_H$ g§ñWm Amho Or ^maVmVrb gd© å`wÀ`wAb \§$S>m§À`m H$m`m©Mo {Z`_Z H$aVo.
i) SEBI ii) IRDA
iii) RBI iv) PFRDA
~) Z\$m Am{U VmoQ>m ImVo nÌH$mbm .......... Agohr åhUVmV.
i) CËnÝZ nÌH$ ii) {eëbH$ nÌH$
iii) O_m Zmdo nÌH$ iv) amoI àdmh nÌH$
H$) gd© Mmby _mb_ÎmoMr ~oarO åhUOo ............ hmo`.
i) T>mo~i IoiVo ^m§S>db ii) {Zìdi IoiVo ^m§S>db
iii) T>mo~i ñWm`r ^m§S>db iv) {Zìdi ñWm`r ^m§S>db
S>) Ama~rAm` hr ............ Mr ~±H$a åhUyZ H$m_ H$aVo.
i) \$º$ ì`ŠVr ii) \$º$ H$m°nm}aoQ²>g
iii) \$º$ naXoer iv) ~±H$m Am{U gaH$ma
B) .......... hm Am{W©H$ {ddaU {díbofUmMm àH$ma Zmhr.
i) j¡{VO {díbofU ii) AZwb§~ {díbofU
iii) JwUmoÎma {díbofU iv) H$U© {díbofU
’$) brO \$m`ZmpÝg¨J åhUOo ..........
i) WoQ> IaoXr H$aÊ`mEodOr _mb_Îmm ^mS²>`mZo KoUo
ii) ^mJYmaH$m§Zm eoAg© {dH$Uo
iii) ~±Ho$H$Sy>Z n¡go KoUo
iv) H$O©amoIo Omar H$aUo
[6319]-122 5
à. 2) A) {dÎmr` ì`dñWmnZmMm AW© Am{U CX²{Xï>o ñnï> H$am. [10]

~) IoiË`m ^m§S>dbmgmR>r F$U Am{U dgybr YmoaU ñnï> H$am. [10]

qH$dm

Find Gross Working Capital and Net Working Capital from the given information:
[20]

a) 50% sales is on cash basis and 40% purchases are on cash basis

b) Add 10% as contingency on the Net Working Capital

c) Advance tax to be paid Rs. 30,000

d) Cash and Bank balance to be maintained - 1,00,000

e) Credit offered by suppliers - 1 Month

f) Credit offered to customers - 2 Months

g) Direct Labor per unit - Rs. 40

h) Direct Material per unit - Rs. 50

i) Direct overheads per unit - Rs. 30

j) Lag in payment of Direct Expenses - 2 Months

k) Lag in payment of Direct Wages - 1 Month

l) Stock of Finished Goods to be maintained for 2 Months

m) Stock of Raw Material to be maintained for 1 Month

n) Stock of Work in Progress to be maintained for 1.5 Months

o) Total units produced and sold per annum - 96,000

à. 3) A) ^m§S>dbr A§XmOnÌH$mX²dmao Jw§VdUwH$sMo {ZU©` H$go KoVbo OmVmV `mda MMm© H$am. [10]

~) Z\$m nÌH$ Am{U Vmio~§Xm_Yrb KQ>H$ ñnï> H$am. [10]

qH$dm
[6319]-122 6
 Prepare a comparative statement from the following balance sheets of IOC for
the year ended March, 2022 and March, 2023. [20]
Balance sheet of IOC for the year ending March 22 and March 23 (Figures in Crores)
Liabilities Mar-22 Mar-23
Equity Capital 300 300
Reserves 2,350 2,780
Borrowings 600 438
Trade Payables 800 980
Other liability items 1,388 1,765
Total Liabilities 5,438 6,263
Assets
Fixed Assets -
Land & Building 600 760
Plant Machinery 285 340
Equipment’s 20 25
Computers 180 187
Furniture n fittings 35 34
Vehicles 345 320
Intangible Assets 56 56
Gross Block 1,521 1,722
Less: Accumulated Depreciation 300 378
Total Fixed Assets (Net Block) 1,221 1,344
CWIP 24 34
Current Assets
Inventories 270 440
Trade receivables 669 815
Cash Equivalents 1,799 1,954
Other asset items 1,455 1,676
Total Assets 5,438 6,263

[6319]-122 7
à. 4) Imbrbn¡H$s H$moUVohr Mma gmoS>dm. [4×6=24]
A) boIm g§H$ënZm `mda EH$ Q>rn {bhm.
~) {dÎmr` {ddaUo `mda EH$ Q>rn {bhm.
H$) IoiË`m ^m§S>dbmda n[aUm_ H$aUmao KQ>H$ `mda EH$ Q>rn {bhm.
S>) no-~°H$ H$mbmdYr nX²YVrMo JwU Am{U VmoQ>o `mda EH$ Q>rn {bhm.
B) A Enterprises has two investment project alternatives before them.
Estimated Cash flow after tax from both the projects is as follows. You
are requested to suggest a better investment opportunity based on Pay
Back Period Method.
CFAT Project A Project B
Particulars Period Amount Period Amount
Initial investment 0 5,00,000 0 5,00,000
Cash inflows 1 2,00,000 1 3,00,000
Cash inflows 2 2,00,000 2 40,000
Cash inflows 3 2,00,000 3 40,000
Cash inflows 4 1,00,000 4 20,000
Cash inflows 5 1,00,000 5 2,00,000
Cash inflows 6 1,00,000 6 2,00,000

\$) XY Enterprises has two investment project alternatives before them.

Estimated Cash flow after tax from both the projects is as follows. You
are requested to suggest a better investment opportunity based on
Profitability Index Method.
CFAT Project A Project B PV Factor
Particulars Period Amount Period Amount
Initial investment 0 5,00,000 0 5,00,000 1
Cash inflows 1 2,00,000 1 3,00,000 0.91
Cash inflows 2 2,00,000 2 40,000 0.83
Cash inflows 3 2,00,000 3 40,000 0.75
Cash inflows 4 1,00,000 4 20,000 0.68
Cash inflows 5 1,00,000 5 2,00,000 0.62
Cash inflows 6 1,00,000 6 2,00,000 0.56



[6319]-122 8
Total No. of Questions : 6] SEAT No. :
PC4525 [Total No. of Pages : 4
[6319]-123
M.Com. (Part - I)
ADVANCED BANKING AND FINANCE
CB523MJ : Central Banking
(2023 Pattern) (Credit System) (Semester - I)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q1 and Q6 are compulsory.
2) Attempt any three questions from Q. No. 2 to Q.No. 5.
3) Figures to the right indicates full marks.

Q1) Multiple Choice Questions. [5]

a) ________ Institution released guidelines on ‘Default Loss Guarantee’.
i) SEBI ii) RBI
iii) IRDAI iv) PFRDA
b) RBI was established in the year ________.
i) 1949 ii) 1935
iii) 1934 iv) 1970
c) ________ is the name of the digital currency launched by the RBI.
i) e-Rupee ii) DigiCash
iii) Paytm iv) PhonePe
d) The following ________ is not an advantage of central bank autonomy.
i) Financial stability ii) Increased political interference
iii) Market trust iv) Reliability
e) ________ is a potential advantage of digital currencies.
i) Increased indifference to the transaction
ii) High risk of fake notes
iii) Improved efficiency in cross-border transactions
iv) Limited availability of financial services

P.T.O.
Q2) Explain the functions and regulations of the Reserve Bank of India. [15]

Q3) Explain aspects of RBI’s autonomy. [15]

Q4) What is Digital Currency? Explain the Need of Digital Currency. [15]

Q5) Explain the role of Fin-Tech and Big-Tech firms in Banking Transaction. [15]

Q6) Write short notes (Any four) [20]

a) RBI as Note Issuing Authority
b) Evolution and Organisation of RBI
c) Benefits of Digital Currency
d) Carbon Natural Economy
e) Autonomy of RBI
f) Models of CBDCs (Central Bank Digital Currency)



[6319]-123 2
Total No. of Questions : 6]
[6319]-123
PC4525
M.Com. (Part - I)
ADVANCED BANKING AND FINANCE
CB523MJ : Central Banking
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 _Yrb H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [5]

A) .......... g§ñWoZo ‘{S>\$m°ëQ> bm°g J°a§Q>r’ da _mJ©Xe©H$ VÎdo Omar Ho$br.
i) go~r ii) Ama~rAm`
iii) Am`AmaS>rEAm` iv) nrE\$AmaS>rE
~) RBI Mr ñWmnZm ........... _Ü`o Pmbr.
i) 1949 ii) 1935
iii) 1934 iv) 1970
H$) RBI Zo gwé Ho$boë`m {S>{OQ>b MbZmMo Zmd ............ Amho.
i) B©-én`m ii) {S>{OH°$e
iii) no-Q>rE_ iv) \$moZ-no
S>) Imbrbn¡H$s ............ hm H|$Ðr` ~±Ho$À`m ñdm`ÎmVoMm \$m`Xm Zmhr.
i) Am{W©H$ ñW¡`© ii) dmT>bobm amOH$s` hñVjon
iii) ~mOmamVrb {dœmg iv) {dœmgmh©Vm
B) ............ hm {S>{OQ>b MbZmMm g§^mì` \$m`Xm Amho.
i) ì`dhmamV dmT>bobr AZmñWm
ii) ~ZmdQ> ZmoQ>m§Mm YmoH$m A{YH$
iii) gr_onbrH$S>rb ì`dhmam§_Ü`o gwYm[aV H$m`©j_Vm
iv) {dÎmr` godm§Mr _`m©{XV CnbãYVm

[6319]-123 3
à. 2) ^maVr` [aPìh© ~±Ho$Mr H$m`} Am{U {Z`_Z ñnï> H$am. [15]

à. 3) Ama~rAm`À`m ñdm`ÎmVoMo n¡by ñnï> H$am. [15]

à. 4) {S>{OQ>b MbZ åhUOo H$m`? {S>{OQ>b MbZmMr JaO ñnï> H$am. [15]

à. 5) ~±qH$J ì`dhmamV {\$Z -Q>oH$ Am{U {~J -Q>oH$ H§$nÝ`m§Mr ^y{_H$m ñnï> H$am. [15]

à. 6) {Q>nm {bhm. (H$moU˶mhr Mma) [20]

A) ZmoQ>m Omar H$aUmao àm{YH$aU åhUyZ Ama~rAm`
~) Ama~rAm`Mr CËH«$m§Vr Am{U g§KQ>Zm
H$) {S>{OQ>b MbZmMo \$m`Xo
S>) H$m~©Z Z¡g{J©H$ AW©ì`dñWm
B) Ama~rAm`Mr ñdm`ÎmVm
\$) gr~rS>rgrMo _m°S>ob (g|Q´>b ~±H$ {S>{OQ>b H$aÝgr)



[6319]-123 4
Total No. of Questions : 4] SEAT No. :
PC4526 [Total No. of Pages : 4
[6319]-124
M.Com. (Part - I)
BANKING & FINANCE
UB - 524 - MJ : Universal Banking
(2023 Pattern) (Credit System) (Semester - I)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All Questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Multiple Choice Questions. [5]

a) Universal banks are __________ institutions that offer a wide range of
financial services.
i) Financial ii) Credit
iii) Insurance iv) All of the above
b) Bank of Maharashtra is an example of __________.
i) Private Bank ii) Foreign Bank
iii) Public Sector Bank iv) None of the Above
c) When banks undertake activities related to banking like investment,
Insurance, issue of debit and credit card etc. it is known as __________.
i) Universal Banking ii) Internet Banking
iii) Private Banking iv) Virtual Banking
d) A __________ is a type of bank which participates in many kinds of
banking activitie.
i) Cooperative Bank ii) Foreign Bank
iii) Universal Bank iv) Private Bank
e) Banking is Included in __________ Sectors of the Indian Economy.
i) Manufacturing Sector ii) International Sector
iii) Industrial Sector iv) Service Sector

P.T.O.
Q2) Define Universal Banking. Explain the Objectives of Universal Banking. [10]
OR
Explain the functions of universal banking. [10]

Q3) Explain the recent trends in universal banking in India. [10]

OR
Describe the problems faced by the Universal Banks. [10]

Q4) Write short notes. (any two) [10]

a) Characteristics of Universal Banking
b) Advantages of Universal Banking
c) Evolution of Universal Banks in India
d) Disadvantages of Universal Banking



[6319]-124 2
Total No. of Questions : 4]
[6319]-124
PC4526
M.Com. (Part - I)
BANKING & FINANCE
UB - 524 - MJ : Universal Banking
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) gd© àý gmoS>{dUo Amdí`H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r _yi B§J«Or àýn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [5]

A) gmd©{ÌH$ ~±H$m åhUOo ............... g§ñWm Á`m {dÎmr` godm§Mr {dñV¥V loUr XoVmV.
i) {dÎmr` ii) Ho«${S>Q>
iii) {d_m iv) darb gd©
~) _hmamï´> ~±H$ ............... `mMo CXmhaU Amho.
i) ImOJr ~±H$ ii) {dXoer ~±H$
iii) gmd©O{ZH$ ~±H$ iv) darbn¡H$s Zmhr
H$) Oo§ìhm {dÎmr` g§ñWm Am{U ~±H$m ~±qH$Jer g§~§{YV {H«$`mH$ën Ogo H$s Jw§VdUyH$, S>o{~Q> Am{U
H«o${S>Q> H$mS>© Omar H$aUo B. H$aVmV V§oìhm Ë`mbm ................ åhUyZ AmoiIbo OmVo.
i) `w{Zìhg©b ~±qH$J ii) B§Q>aZoQ> ~±qH$J
iii) ImOJr ~±qH$J iv) Am^mgr ~±qH$J
S>) ............... hr EH$ àH$maMr ~±H$ Amho Or AZoH$ àH$maÀ`m ~±qH$J {H«$`mH$bmnm§_Ü`o ^mJ KoVo.
i) ghH$mar ~±H$ ii) {dXoer ~±H$
iii) `w{Zìhg©b ~±H$ iv) ImOJr ~±H$
B) ^maVr` AW©ì`dñWoV ~±qH$J joÌ ............... joÌm§VJ©V `oVo.
i) CËnmXZ joÌ ii) Am§Vaamï´>r` joÌ
iii) Am¡Úmo{JH$ joÌ iv) godm joÌ
[6319]-124 3
à. 2) gmd©{ÌH$ ~±qH$JMr ì`m»`m H$am. gmd©{ÌH$ ~±qH$JMr C{Ôï>o ñnï> H$am. [10]
qH$dm
gmd©{ÌH$ ~±qH$JMr H$m`} ñnï> H$am. [10]

à. 3) ^maVmVrb gmd©{ÌH$ ~±qH$J_Yrb AbrH$S>rb àdmh ñnï> H$am. [10]

qH$dm
gmd©{ÌH$ ~±H$m§Zm ^oS>gmdUmè`m g_ñ`m§Mo dU©Z H$am. [10]

à. 4) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) gmd©{ÌH$ ~±qH$JMr d¡{eï²>`o
~) gmd©{ÌH$ ~±qH$JMo \$m`Xo
H$) ^maVmVrb gmd©{ÌH$ ~±qH$JMr CËH«$m§Vr
S>) gmd©{ÌH$ ~±qH$JMo VmoQ>o



[6319]-124 4
Total No. of Questions : 4] SEAT No. :
PC4527 [Total No. of Pages : 4
[6319]-125
M.Com. (Part - I)
BANKING AND FINANCE
LF 525 MJ : Legal Framework of Banking
(2023 Pattern) (Credit System) (Semester - I)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) All questions are compulsory.
2) Marks to the right indicate full marks.

Q1) Multiple choice questions. [6]

a) Any company which transacts the business of banking in India means
________.
i) Holding company
ii) Banking company
iii) Non -banking company
b) Section 45 of RBI Act 1934 is regarding to ________.
i) Appointment of agent
ii) Credit information
iii) Share capital
c) The ________ of RBI act, 1934 is regarding management of RBI.
i) Section 3
ii) Section 7
iii) Section 4
d) The Banking Regulation (Amendment) Bill, 2017 was introduced in
loksabha by finance minister, Arun Jaitley on ________.
i) March 1, 2017
ii) June 21, 2017
iii) July 24, 2017
e) The Negotiable Instruments Act, ________ deals with the Bill of Exchange.
i) Section 8
ii) Section 5
iii) Section 3
f) Securitisation Act, 2002 came into force on ________.
i) 1st April
ii) 2nd October
iii) 21st June
P.T.O.
Q2) Define Bank under section 5 B. Explain various provisions in respect to business
of banking companies under section 6 of Banking Regulation Act 1949. [20]
OR
What is negotiable instrument? Explain parties to negotiable instrument under
section -7 of the Negotiable Instrument Act, 1881.

Q3) Explain various provisions regarding Central Banking functions under section
20 to 24 of the Reserve Bank of India Act, 1934. [20]
OR
Write various provisions in respect to enforcement of security interset under
section 13 to 19 of Securitization Act. 2002.

Q4) Write short notes (Any four) [24]

a) Banking Regulation (Amendment) Bill, 2017
b) Bill of exchange (Sec -5)
c) Monetary Policy Committee
d) Central Registry
e) Power of RBI (Under section 21 and 22)
f) Dishonor of Negotiable Instruments



[6319]-125 2
Total No. of Questions : 4]
[6319]-125
PC4527
M.Com. (Part - I)
BANKING AND FINANCE
LF 525 MJ : Legal Framework of Banking
(2023 Pattern) (Credit System) (Semester - I)

(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [6]

A) ^maVmV ~±H$ ì`dgm` H$aUmar H§$nZr åhUOo ............... hmo`.
i) hmopëS>¨J H§$nZr
ii) ~±qH$J H§$nZr
iii) Zm°Z -~±qH$J H§$nZr
~) Ama~rAm` H$m`Xm 1934 Mo H$b_ 45 ............... g§X^m©V Amho.
i) hñVH$mMr {Z`wŠVr
ii) H$O©{df`H$ _m{hVr
iii) ^mJ ^m§S>db
H$) Ama~rAm` H$m`Xm 1934 Mo .................. Ama~rAm` À`m ì`dñWmnZm g§X^m©Vrb Amho.
i) H$b_ 3
ii) H$b_ 7
iii) H$b_ 4
S>) .................. amoOr {dÎm_§Ìr AéU OoQ>br `m§Zr bmoH$g^oV ~±H$ ì`dgm` {Z`_Z (gwYmaUm)
{dYo`H$, 2017 gmXa Ho$bo.
i) 1 _mM© 2017
ii) 21 OyZ 2017
iii) 24 Owb¡ 2017
B) MbZj_ XñVEodO H$m`Xm, ............... ho {~b Am°\$ EŠgM|Oer g§~§{YV Amho.
i) H$b_ 8
ii) H$b_ 5
iii) H$b_ 3
\$) amoIrH$aU H$m`Xm 2002 ............... amoOr A§_bmV Ambm.
i) 1 E{àb
ii) 2 Am°ŠQ>mo~a
iii) 21 OyZ
[6319]-125 3
à. 2) H$b_ 5 ~r Zwgma ~±Ho$Mr ì`m»`m X²`m. ~±H$ ì`dgm` {Z`_Z H$m`Xm 1949 _Yrb H$b_ 6 Zwgma
~±qH$J H§$nZrÀ`m ì`dgm`mg§~§Yr {d{dY VaVwXr {deX H$am. [20]
qH$dm
MbZj_ XñVEodO åhUOo H$m`? MbZj_ XñVEodO H$m`Xm 1881 À`m H$b_ -7 Zwgma MbZj_
XñVEodOmMo njH$ma ñnï> H$am.

à. 3) ^maVr` [aPìh© ~±H$ H$m`Xm 1934 À`m H$b_ 20 Vo 24 AZwgma _Ü`dVu ~±Ho$À`mH$m`m© g§X^m©Vrb
{d{dY VaVwXr ñnï> H$am. [20]
qH$dm
amoIrH$aU H$m`Xm 2002 À`m H$b_ 13 Vo 19 Zwgma à{V^yVr {hV g§~§YmMr A§_b~OmdUr g§X^m©Vrb
{d{dY VaVwXr {bhm.

à. 4) {Q>nm {bhm. (H$moU˶mhr Mma) [24]

A) ~±H$ ì`dgm` {Z`_Z (gwYmaUm) {dYo`H$ 2017
~) hþ§S>r (H$b_ 5)
H$) MbZ{df`H$ YmoaU g{_Vr
S>) H|$Ðr` Zm|XUr emIm
B) [aPìh© ~±Ho$Mo A{YH$ma (H$b_ 21 Am{U 22 Zwgma)
\$) MbZj_ XñVEodOmMm AZmXa



[6319]-125 4
Total No. of Questions : 6] SEAT No. :
PC4528 [Total No. of Pages : 4
[6319]-126
M.Com. (Part - I)
ADVANCED MARKETING
SM526MJ : Social Media Marketing
(2023 Pattern) (Credit System) (Semester - I)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q1 and Q6 are compulsory.
2) Student can attempt any three questions from Q. No. 2 to Q. No. 5.
3) Figures to the right indicates full marks.

Q1) Multiple Choice Questions. [6]

a) A place for buying and selling activities is called _______.
i) Market
ii) Marketing
iii) Market Research
b) To engage your facebook fans it is recommended that you utilize posting
tactics like
i) Product promotions
ii) Asking for a Like or Share
iii) Sharing links from website
c) Which of the following is a feature of Twitter that allows you to organize
your followers into groups?
i) Retweets
ii) Hashtags
iii) Lists
d) What is a domain registrar’s role in the domain registration process?
i) Managing domain settings and providing registration services
ii) Designing website templates
iii) Selling web hosting services

P.T.O.
 e) An example of an ‘internet search engine’ is
i) Windows
ii) Yahoo
iii) XP
f) YouTube launched in?
i) 2003
ii) 2004
iii) 2005

Q2) What is Search Engine? Explain its benefits and challenges. [18]

Q3) What is website hosting? Explain types of websites and phases of website
development. [18]

Q4) What is Social Media ? Explain social technology and its marketing influence
in India. [18]

Q5) What is twitter and YouTube? Explain how to use twitter and YouTube for
marketing. [18]

Q6) Write Short Notes (Any 2 out of 4) [10]

a) The Structure of LinkedIn
b) Social Media Strategy
c) Facebook Ad campaign
d) lnstagram Marketing



[6319]-126 2
Total No. of Questions : 6]

PC4528
[6319]-126
M.Com. (Part - I)
ADVANCED MARKETING
SM526MJ : Social Media Marketing
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.

à. 1) ~hþn¶m©¶r àíZ. [6]

A) IaoXr-{dH«$s {H«$¶mH$bmnm§À¶m {R>H$mUmbm .............. åhUVmV.
i) ~mOma
ii) {dnUZ
iii) ~mOma g§emoYZ
~) Vw‘À¶m ’o$g~wH$ Mmh˶m§Zm Jw§VdyZ R>odʶmgmR>r Vwåhr nmoñQ> H$aʶmÀ¶m ¶w³Ë¶m dmnam Aer {e’$mag
Ho$br OmVo.
i) dñVw d¥Õr
ii) bmBH$ eoAa H$aʶmg gm§JUo
iii) g§Ho$V ñWimhÿZ qbH$ eoAa H$aUo
H$) Imbrbn¡H$s H$moUVo Q²>{dQ>a Mo d¡{eï²>¶ Amho Oo Vwåhmbm Vw‘À¶m ’$m°bmoAg©Zm JQ>m§‘ܶo ì¶dñWm{nV
H$aʶmg AZw‘Vr XoVo?
i) [aQ²>{dQ²>g
ii) h°eQ>°J
iii) ¶mX²¶m
S>) S>mo‘oZ Zm|XUr à{H«$¶oV S>mo‘oZ a{OñQ´>maMr ^y{‘H$m H$m¶ AgVo?
i) S>mo‘oZ goqQ>½O ì¶dñWm{nV H$aUo Am{U Zm|XUr godm àXmZ H$aUo
ii) do~gmBQ> Q>oånboQ> {S>PmBZ H$aUo
iii) do~ hmopñQ>¨J godm {dH$Uo

[6319]-126 3
 B) "B§Q>aZoQ> gM© B§{OZ'Mo CXmhaU Amho.
i) qdS>mO o
ii) ¶mhÿ
iii) E³g{n
’$) ........... dfm©V ¶y Q²>¶y~ bm±M Ho$bo?
i) 2003
ii) 2004
iii) 2005

à. 2) emoY B§{OZ åhUOo H$m¶? ˶mMo ’$m¶Xo Am{U AmìhmZo ñnï> H$am. [18]

à. 3) do~gmBQ> hmopñQ>¨J åhUOo H$m¶? do~gmBQ²>gMo àH$ma Am{U do~gmBQ> S>oìhbn‘|Q>Mo Q>ßno ñnï> H$am.[18]

à. 4) gmoeb ‘r{S>¶m åhUOo H$m¶? ^maVmVrb gm‘m{OH$ V§ÌkmZ Am{U ˶mMm {dnUZ à^md ñnï> H$am.[18]

à. 5) Q²>{dQ>a Am{U ¶yQ²>¶y~ åhUOo H$m¶? {dnUZmgmR>r twitter Am{U YouTube H$go dmnamdo Vo ñnï> H$am.
[18]

à. 6) {Q>nm {bhm. (4 n¡H$s 2) [10]

A) qb³S>BZMr aMZm
~) gmoeb ‘r{S>¶m ñQ´>°Q>oOr
H$) ’o$g~wH$ Om{hamV ‘mohr‘
S>) B§ñQ>mJ«m‘ ‘mH}$qQ>J



[6319]-126 4
Total No. of Questions : 3] SEAT No. :
PC4529 [6319]-127
[Total No. of Pages : 2

First Year M.Com.

ADVANCED MARKETING
EM 527 MJ : Event Management
(2023 Pattern) (Credit System) (Semester - I)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) What is the Event Management? And explain the Emerging trends in event
management industry. [10]

Q2) What is Corporate Events? explain the Facilities Planning and Organizing of
corporate events. [10]

Q3) Write Short Notes. (Any Three) [15]

a) Preparing a Blueprint of events.
b) Celebrity events.
c) Corporate Event Reporting.
d) Reserving Event Hall.



[6319]-127 1 P.T.O.
Total No. of Questions : 3]
PC4529
[6319]-127
First Year M.Com.
ADVANCED MARKETING
EM 527 MJ : Event Management
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) gd© àíZ A{Zdm¶© Amho.
2) COdrH$S>rb {Xbobr g§»`m nyU© JwU Xe©dVmV.
3) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) H$m`©H«$_ ì`dñWmnZ åhUOo H$m`? Am{U H$m`©H«$_ ì`dñWmnZ CX²`moJmVrb CX`moÝ_wI àdmh gm§Jm.[10]

à. 2) H$m°nm}aoQ> H$m`©H«$_ åhUOo H$m`? H$m°nm}aoQ> H$m`©H«$_Mo {Z`moOZ Am{U Am`moOZ H$aÊ`mÀ`m gw{dYm ñnï>
H$am. [10]

à. 3) {Q>nm {bhm. (H$moUË`mhr VrZ) [15]

A) H$m`©H«$_mMm AmamIS>m V`ma H$aUo
~) go{b{~«Q>r H$m`©H«$_
H$) H$m°nm}aoQ> H$m`©H«$_ Ahdmb
S>) H$m`©H«$_mMo hm°b Ama{jV H$aUo



[6319]-127 2
Total No. of Questions : 6] SEAT No. :
PC4530 [Total No. of Pages : 4
[6319]-128
M.Com. (Part - I)
MARKETING
MT 528 MJ : Marketing Techniques
(2023 Pattern) (Credit System) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any three questions from question No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Multiple choice questions. (any 6) [6]

a) __________ is the factor related with micro-Evironment of marketing.
i) Economic conditions ii) Legal aspect
iii) Social condition iv) Suppliers
b) Discount, profit margins are the part of __________.
i) Product mix ii) Price mix
iii) Place mix iv) Promotion mix
c) Advertisement is __________ type of communication.
i) Personal ii) Impersonal
iii) Personal and Impersonal iv) Direct
d) __________ is the first step of product development.
i) Business Analysis ii) Marketing testing
iii) Generation of new idea iv) Production
e) Product mix does not include _________.
i) Product range ii) After sales service
iii) Brand iv) Advertising
f) In marketing ________ is the focal point.
i) Profit ii) Sales
iii) Customer iv) Retailer
g) _________ one is not a part of the 4 Ps.
i) Product ii) Price
iii) People iv) Promotion mix
P.T.O.
Q2) Define the term ‘Marketing’. Explain objectives and importance of Marketing.
[18]

Q3) Define the term labeling. State the functions and Importance of labeling. [18]

Q4) Define the term ‘Personal Selling’? Explain the process of personal selling.[18]

Q5) What is E-Marketing Promotion? Explain in detail of E-Marketing Promotion.

[18]

Q6) Write Short Notes on. (any two) [10]

a) Social Media Marketing.
b) Role of Public Relation Officer.
c) Marketing Mix.
d) Green Marketing.



[6319]-128 2
Total No. of Questions : 6]

PC4530
[6319]-128
M.Com. (Part - I)
MARKETING
MT 528 MJ : Marketing Techniques
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 _Yrb H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. (H$moUË`mhr ghm) [6]

A) ................. hm KQ>H$ gyú_ {dnUZ n`m©daUmer {ZJS>rV Amho.
i) Am{W©H$ pñWVr ii) H$m`Xoera n¡by
iii) gm_m{OH$ pñWVr iv) nwadR>mXma
~) gwQ>, Z\$m à_mU ho ................. Mo KQ>H$ AmhoV.
i) CËnmXZ {_l ii) qH$_V {_l
iii) {R>H$mU {_l iv) Om{hamV {_l
H$) Om{hamV ................. ho àH$maMo g§kmnU Amho.
i) d¡`{º$H$ ii) Ad¡`{º$H$
iii) d¡`{º$H$ d Ad¡`{º$H$ iv) àË`j
S>) Z{dZ CËnmXZ {dH$mgmVrb ................. hm n{hbm Q>ßnm Amho.
i) ì`mdgm` n¥ÏWH$aU ii) ~mOma MmMUr
iii) Z{dZ g§H$ënZm YmoaUo iv) dñVw CËnmXZ
B>) CËnmXZ {_l _Ü`o ................. g_m{dï> hmoV Zmhr.
i) CËnmXZ loUr ii) {dH«$s nümV godm
iii) _wÐm iv) Om{hamV
\$) {dnUZm_Ü`o ................. hm H|$Ðq~Xÿ AgVmo.
i) Z\$m ii) {dH«$s
iii) J«mhH$ iv) {H$aH$moi {dH«o$Vm
`) ................. EH$ hm 4 Ps Mm ^mJ Zmhr.
i) CËnmXZ ii) qH$_V
iii) bmoH$ iv) à_moeZ {_Šg
[6319]-128 3
à. 2) ‘{dnUZ’ `m eãXmMr ì`m»`m XoD$Z {dnUZmMr C{Ôï>o Am{U _hËd ñnï> H$am. [18]

à. 3) IyU{MÆ>r (bo~qbJ) `m eãXmMr ì`m»`m XoCZ IyU{MÆ>rMr (bo~qbJMr) H$m`} Am{U _hËd gm§Jm.[18]

à. 4) ‘d¡`{º$H$ {dH«$s’ `m eãXmMr ì`m»`m H$am? d¡`{º$H$ {dH«$sMr à{H«$`m ñnï> H$am. [18]

à. 5) B©-{dnUZ {dH«$s`d¥Õr H$m` Amho? B©-{dnUZ {dH«$s`d¥ÕrMo Vnerbdma dU©Z H$am. [18]

à. 6) WmoS>Š`mV {Q>nm {bhm. (H$moUË`mhr XmoZ) [12]

A) gmoeb _r{S>`m _mH}$qQ>J
~) OZg§nH©$ A{YH$mè`mMr ^y{_H$m
H$) {dnUZ {_l
S>) h[aV {dnUZ



[6319]-128 4
Total No. of Questions : 6] SEAT No. :
PC4531 [Total No. of Pages : 4
[6319]-129
M.Com. (Part - I)
RM-529-MJ : RESEARCH METHODOLOGY
(2023 Pattern) (Credit System) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any 3 questions from the question No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Fill in the blanks. [5]

a) Full form of SPSS is _______.
i) Statistical package for the Social Science
ii) Social package for the Statistical Science
iii) Statistical Package for the Science Social
b) _______ is a written review of major writings and other sources on a
selected topic.
i) Review of literature
ii) Bibliography
iii) Research Design
c) _______ means selecting the group that you will actually collect data
from in your research.
i) Sampling
ii) Population
iii) Hypotheses
d) Data that have already been collected for some other purpose is termed
as _______.
i) Secondary data
ii) Primary data
iii) Tertiary data
e) The last page of research report is ______.
i) Title page
ii) Index
iii) Appendix
P.T.O.
Q2) What do you mean by the term ‘Research’? Explain in detail features of good
research and also write various types of Research. [15]

Q3) What do you mean by is ‘Sampling’? Explain in detail various types of sampling.
[15]

Q4) ‘What is ‘questionnaire’ in research? Explain in detail various types of

questionnaires and stages in questionnaire design. [15]

Q5) What is ‘Research Report’? Explain in detail importance and structure of

‘Research Report’. [15]

Q6) Write short notes (any four) [20]

a) Objectives of Research

b) Research Problem

c) Sources of secondary data

d) Mode of preparing a Bibliography

e) Essential elements of a good questionnaire

f) Footnote



[6319]-129 2
Total No. of Questions : 6]

PC4531
[6319]-129
M.Com. (Part - I)
RM-529-MJ : RESEARCH METHODOLOGY
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZ{ÌH$m nhmdr.

à. 1) ~hþn¶m©¶r àíZ. [5]

A) SPSS Mo nyU© ê$n åhUOo ............... hmo¶.
i) gm‘m{OH$ {dkmZmgmR>r gm§p»¶H$s¶ n°Ho$O
ii) gm§p»¶H$s {dkmZmgmR>r gm‘m{OH$ n°Ho$O
iii) {dkmZ g‘mOmgmR>r gm§p»¶H$s¶ n°Ho$O
~) .............. ho {ZdS>H$ {df¶mdarb à‘wI boIZ Am{U BVa ñÌmoVm§Mo {b{IV nwZamdbmoH$Z hmo¶.
i) g§X^© gm{h˶mMm AmT>mdm
ii) J«W § gyMr
iii) g§emoYZ AmamIS>m
H$) ............ åhUOo Vwåhr Vw‘À¶m g§emoYZmÀ¶m g‘J«mVyZ à˶jmV ‘m{hVr g§H${bV H$aʶmgmR>r
Z‘wݶmMr {ZdS> H$aUo hmo¶.
i) Z‘wZm {ZdS>
ii) g‘J«
iii) J¥hrVHo$
S>) BVa H$mhr CÔoem§gmR>r AmYrM Jmoim Ho$boë¶m ‘m{hVrbm .............. åhUVmV.
i) Xþ涑 ‘m{hVr
ii) àmW{‘H$ ‘m{hVr
iii) V¥Vr¶H$ ‘m{hVr
B) g§emoYZ AhdmbmMo eodQ>Mo nmZ ............ Amho.
i) erf©H$ nmZ
ii) AZwH«$‘{UH$m
iii) n[a{eï>
[6319]-129 3
à. 2) "g§emoYZ' åhUOo H$m¶? Mm§Jë¶m g§emoYZmMr d¡{eï>ço Am{U g§emoYZmMo àH$ma g{dñVa ñnï> H$am.[15]

à. 3) "Z‘wZm {ZdS>' åhUOo H$m¶? Z‘wZm {ZdS>rMo {d{dY àH$ma g{dñVa ñnï> H$am. [15]

à. 4) g§emoYZmVrb "àíZmdbr' ¶m eãXmMm AW© {bhm? àíZmdbrMo {d{dY àH$ma Am{U àíZmdbr
{S>PmBZ‘Yrb Q>ß߶mMo g{dñVa dU©Z H$am. [15]

à. 5) "g§emoYZ Ahdmb' åhUOo H$m¶? g§emoYZ AhdmbmMo ‘hÎd Am{U aMZm/‘m§S>Ur g{dñVa ñnï> H$am.
[15]

à. 6) {Q>nm {bhm. (H$moU˶mhr Mma) [20]

A) g§emoYZmMr C{Ôï>o
~) g§emoYZ g‘ñ¶m
H$) Xþ涑 ‘m{hVrMo ñÌmoV
S>) J«§WgyMr V¶ma H$aʶmMr nÕV
B) Mm§Jë¶m àíZmdbrMo Amdí¶H$ KQ>H$
’$) ViQ>rn



[6319]-129 4
Total No. of Questions : 7] SEAT No. :

PC-4532 [Total No. of Pages : 4

[6319]-201
M.Com. (Part - I)
FA551 MJ : FINANCIAL ANALYSIS AND CONTROL
(2023 Pattern) (Semester - II)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No. 1 and 7 are compulsory.
2) Attempt any Three Questions from Questions No.2 to 6.
3) Figures to the right side indicate full marks.
4) Use of a simple calculator is allowed.

Q1) Fill in the blanks : [6]

i) The formula for the ______ is net income divided by the shareholder's
equity.
a) Return on Equity b) Debt-equity
c) Return on Asset d) Earning per share
ii) Purchase of Asset would be categorized as _____ activity under cash
flow statement.
a) Operating Activity b) Investing Activity
c) Financing Activity d) Cash inflow
iii) Decrease in Working capital during a period is considered as _______
of funds.
a) Source b) Neutral
c) Application d) Variable
iv) The _______ method of capital budgeting does not consider the time
value of money.
a) Internal Rate of Return b) Net Present Value
c) Payback Period d) Profitability Index
v) Capital budgeting is the process of evaluating & selecting long-term
investment projects based on their _______.
a) Market Value b) Liquidity
c) Short-term gains d) Profitability
vi) In common-size financial statements, each item is expressed as a
percentage of _________.
a) Net Income b) Retained Earnings
c) Gross Profit d) Total Assets
P.T.O.
Q2) On 31st March 2024, the Balance Sheet of Bhargavi Ltd, Nasik stood as
under, Prepare Comparative Balance Sheet and give interpretation. [18]
Balance Sheet as on 31st March 2024
22-23(A) Capital & Liabilites 23-24(A) 22-23(A) Property & Assets 23-24(A)
18,00,000 Share Capital 20,00,000 10,00,000 Plant & Machinery 12,00,000
3,50,000 Reserve Fund 3,75,000 15,00,000 Office Premises 14,00,000
1,50,000 Profit & Loss 1,75,000 5,00,000 Investments 4,00,000
10,00,000 12% Debentures 12,00,000 5,00,000 Sundry Debtors 8,00,000
3,50,000 15% Loan from SBI (secured) 1,40,000 3,25,000 Stock 5,00,000
6,00,000 Sundry Creditors 6,60,000 3,40,000 Cash in hand 4,00,000
1,50,000 Bills Payable 2,50,000 2,25,000 Cash at BoB 3,00,000
1,00,000 Outstanding Expenses 2,00,000 1,10,000 Preliminary Exp nil
45,00,000 50,00,000 45,00,000 50,00,000

Q3) The Balance Sheet of Chandak Ltd, Aurangabad as on 31st March, 2024 was
as follows: [18]
Balance Sheet as on 31 March, 2024
st

Liabilities 22-23 (A) 23-24 (A) Assets 22-23 (A) 23-24 (A)
Share Capital 1,25,000 1,50,000 Goodwill 5,000 12,000
Reserve Fund 3,000 5,000 Machinery 27,000 15,000
Profit & Loss 42,000 62,000 Investments 10,000 15,000
4% Debentures 80,000 nil Cash 70,000 25,000
Sundry Creditors 45,000 20,000 Debtors 90,000 98,000
Bills Payable 35,000 23,000 Bills Receivable 3,000 5,000
Stock-in-trade 1,20,000 87,000
Preliminary Exp 5,000 3,000
3,30,000 2,60,000 3,30,000 2,60,000

The additional information relating to the year 23-24 is as follows : -

1) In July 23, company paid a dividend @4% p.a. for the year ended 31st
March 2024.
2) During the year 23-24, Machinery was sold for A 15,000
3) In October, 2023 4% debentures were redeemed at a premium of 5%
You are required to prepare for the year end 31st March 2024 :
a) Statement of Changes in working Capital and
b) Fund Flow Statement
c) Adjusted Profit & Loss Account
[6319]-201 2
Q4) Balaji Ltd, Karnataka submits their Income statement for the year 23-24. Prepare
Cash Flow Statement. Find Cash from operation (Indirect Method). [18]
Profit & Loss Account for the year ended 31st March 2024
Particulars 22-23 (A) Particulars 22-23 (A)
Salaries & wages 4,900 Gross Profit 39,900
Dep on Machinery 2,800 Sundry Income 2,800
Warehouse Rent 3,100 Profit on sale of fixtures 8,300
Amortisation of Patents 2,700 General Income 2,400
Publicity charges 4,600 Refund of Income Tax 7,000
Loss on sale of equipment 4,200
Postage & telegram 1,100
Provision for Taxation 3,400
Electricity charges 1,900
Proposed dividend 5,300
Repairs & Maintenance 1,600
Addition to Reserve fund 2,300
Underwriters commission 1,700
Delivery van exp 1,900
Net Profit c/d 18,900
60,400 60,400

Particulars 22-23 (A) 22-23 (A)

Sundry Debtors 9,100 14,800
Sundry Creditors 5,900 7,100
Bills Receivable 4,700 3,000
Bills Payable 2,400 900
Outstanding Expenses 2,600 4,100
Outstanding Incomes 1,800 1,100
Stock-in-trade 3,200 5,600
Incomes carried forward 3,100 600

[6319]-201 3
Q5) Mahesh Ltd. is considering to start a new project. The set-up cost for the new
project is A 4,00,000 having a project life of 5 years. The project will not
generate any residual value at the end of life. Following are the cash inflows
which are expected from the project, which are before providing tax impact.
Depreciation 20% on original cost. [18]
Years (A)
Y1 1,70,000
Y2 2,00,000
Y3 1,60,000
Y4 1,60,000
Y5 80,000
a) Calculate Simple and Discounted Payback Period
b) Calculate Net Present Value and Present Value Index
c) Advise the management whether to go for the project or not?
Cost of Capital 12% and tax rate is 30%

Q6) What are the kinds of Capital Investment proposals? Explain the factors
affecting capital investment decisions. [18]

Q7) Write short notes (any 2 out of 4) : [10]

a) Advantages of common size statement
b) Difference between Fund Flow & Income Statement
c) AS-3 Cash Flow Statement
d) Average Rate of Return Method (ARR)



[6319]-201 4
Total No. of Questions : 6] SEAT No. :

PC-4533 [Total No. of Pages : 4

[6319]-202
M.Com. (Part - I)
ST 552 MJ : Strategic Management
(2023 Pattern) (Semester - II)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No. 1 and Question No. 6 are Compulsory.
2) Solve any three questions from question No. 2 to question No. 5.
3) Figures to the right side indicate full Marks.

Q1) Fill in the Blanks with most appropriate answer. [6]

i) The primary focus of strategic management is to _________
a) Strategic analysis b) The total organisation
c) Strategy formulation d) None of above
ii) The word tactics is most likely to be associated with _________
a) Business strategy b) Corporate strategy
c) Operational strategy d) All of the above
iii) Low cost, Differentiation and Focus are examples of _________
a) Corporate strategies b) Operational strategies
c) Business strategies d) Functional strategies
iv) _________ are the characteristics of strategic management.
a) Short-term focus and reactive decision-making
b) Narrow scope and lack of flexibility
c) Long-term orientation and proactive decision-making
d) Fragmented approach and individualistic decision-making
v) _________ Component is NOT part of internal analysis for strategic
planning.
a) Assessing organizational culture
b) Evaluating financial performance
c) Analyzing market trends
d) Reviewing human resources capabilities

P.T.O.
 vi) The _________ concept involves a comprehensive overhaul of
organizational processes to achieve efficiency and effectiveness.
a) Business Process Reengineering
b) Corporate restructuring
c) Total Quality Management (TQM)
d) Benchmarking

Q2) Explain the Strategic Role of Top Management and Social and Ethical issues
in Strategic Management. [18]

Q3) Explain in detail Organizational Goals, Mission, and Social responsibilities in

Strategic Formulation. [18]

Q4) What is Strategic Alternative? Explain the Types of Strategic Alternative.[18]

Q5) Explain in detail terms of Total Quality Management (TQM) & Chanikyaniti.
[18]

Q6) Write Short Notes on (Any Two) [10]

a) Six Sigma
b) Orgnisational structure
c) Analysis of Business Environment
d) Characteristics of Strategic Management

♦♦♦

[6319]-202 2
Total No. of Questions : 6]

PC-4533
[6319]-202
M.Com. (Part - I)
ST 552 MJ : Strategic Management
(2023 Pattern) (Semester - II)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [EHy$U JwU : 70
gyMZm : 1) àíZ H«$_m§H$ 1 Am{U àíZ H«$_m§H$ 6 A{Zdm`© AmhoV.
2 ) àíZ H«$_m§H$ 2 Vo àíZ H«$_m§H$ 5 n`ªV H$moUVohr VrZ àíZ gmoS>dm.
3 ) COdrH$S>rb A§H$ nyU© JwU Xe©dVmV.

àíZ 1) `mo½` n`m©`mMr {ZdS> H$ê$Z [aH$må`m OmJm ^am. [6]

i) ì`yhaMZmË_H$ ì`dñWmnZmMo àmW{_H$ bj .................. H|${ÐV H$aUo ho Amho.
A) ì`whaMZmË_H$ {díbofU ~) EHy$U g§KQ>Zm
H$) ì`yhaMZm V`ma H$aUo S>) darbn¡H$s H$mhrhr Zmhr
ii) S>mdnoM hm eãX ~hþYm ........... er g§~§{YV Amho.
A) ì`dgm` ì`yhaMZm ~) H$m°nm}aoQ> ì`yhaMZm
H$) n[aMmbZ ì`yhaMZm S>) darb gd©
iii) H$_r IM©, ^oX^md Am{U bj hr ............ Mr CXmhaUo AmhoV.
A) H$m°nm}aoQ> ì`yhaMZm ~) n[aMmbZ ì`yhaMZm
H$) ì`dgm` ì`yhaMZm S>) H$m`m©Ë_H$ ì`yhaMZm
iv) ................. hr ì`yhaMZmË_H$ ì`dñWmnZmMr d¡{eï>ço AmhoV.
A) AënH$mbrZ bj H|${ÐV H$aUo Am{U à{V{H«$`merb {ZU©` KoUo
~) Aën ì`mßVr Am{U bd{MH$VoMm A^md
H$) XrK©H$mbrZ A{^_wIVm Am{U g{H«$`m {ZU©` KoUo
S>) I§{S>V Ñï>rH$moZ Am{U ì`{ŠVdmXr {ZU©` KoUo

3 P.T.O.
 v) ............... KQ>H$ hm ì`yhaMZmË_H$ {Z`moOZmgmR>r A§VJ©V {díbofUmMm ^mJ Zmhr.
A) g§KQ>ZmË_H$ g§ñH¥$VrMo VnmgUr H$aUo
~) Am[W©H$ H$m_{JarMo _yë`m§H$Z
H$) ~mOmamVrb Q´>|S>Mo {díbofU H$aUo
S>) _mZdr g§gmYZ j_Vm§Mo nwZamdbmoH$Z H$aUo
vi) H$m`©j_Vm Am{U n[aUm_H$maH$Vm àmßV H$aÊ`mgmR>r .............. g§H$ënZo_Ü`o g§ñWmË_H$
à{H«$`m§Mo ì`mnH$ \o$a~Xb g_m{dîQ> AmhoV.
A) ì`dgm` à{H«$`m nwZA©{^`m§{ÌH$s ~) H$m°nm}aoQ> nwZa©MZm
H$) EHy$U JwUdÎmm ì`dñWmnZ (TQM) S>) ~|M_m{Hª$J

àíZ 2) d[að> ì`dñWmnZmMo ì`yhaMZmË_H$ ^y{_H$m Am{U ì`yhaMZmË_H$ ì`dñWmnZmVrb gm_m{OH$

Am{U Z¡{VH$ _wÔo ñnï> H$am. [18]

àíZ 3) ì`yhaMZmË_H$ gyÌrH$aUm_Ü`o g§KQ>ZmË_H$ C{Ôï>o, Ü`o` Am{U gm_m{OH$ O~m~Xmè`m g{dñVa
ñnï> H$am. [18]

àíZ 4) ì`yhaMZmË_H$ n`m©` åhUOo H$m`? ì`yhaMZmË_H$ n`m©`mMo àH$ma ñnï> H$am. [18]

àíZ 5) EHy$U JwUdÎmm ì`dñWmnZ (TQM) Am{U MmUŠ`{ZVr `m g§H$ënZm g{dñVa ñnï> H$am.[18]

àíZ 6) {Q>nm {bhm (H$moUË`mhr XmoZ) [10]

A>) {gŠg {g½_m
~>) g§KQ>ZmË_H$ g§aMZm
H$) ì`dgm` n`m©daUmMo {díbofU
S>) ì`yhaMZmË_H$ ì`dñWmnZmMr d¡{eï>ço

♦♦♦

[6319]-202 4
Total No. of Questions : 6] SEAT No. :
PC5138 [Total No. of Pages : 3
[6319]-203
M.Com. - I
BT 553 MJ : BUSINESS TAX ASSESSMENT AND PLANNING
(2023 Pattern) (Credit System) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any 3 (Three) questions from Question No. 2 to Question No. 5.
3) Figures to the right indicate full Marks.

Q1) Fill in the blanks by selecting suitable choice. [6]

a) The income of an assessee engaged in the business of growing and

manufacturing tea in India is taxable to the extent of ______.

i) 40% of such income ii) 60% of such income

iii) 70% of such income iv) 30% of such income

b) If non-agricultural income is `4,52,000 and net agricultural income is

`40,000, the tax liability of an individual assessee will be _______.

i) Nil ii) `200

iii) `206 iv) `4,326

c) The relation of a HUF arises from _______

i) Status ii) Contract

iii) Agreement iv) None of these

d) Lala and sons, a Hindu undivided family, carrying on business of food

grain agents has total income of Rs.10,25,000. It has paid health insurance
premium of Rs.25,000 of karta. The tax liability of Hindu undivided family
is _______.

i) Rs. 1,33,390 ii) Rs. 1,28,750

iii) Rs. 1,l7,000 iv) Rs. 3,09,000

P.T.O.
 e) Under the Income-tax Act, 1961, interest on capital received by a partner
from a partnership firm is chargeable under the head _______.
i) Profits and gains of business or profession
ii) Income from other sources
iii) Capital gains
iv) None of the above
f) Salary received by a partner from his partnership firm is considered in his
personal assessment as _______.
i) Income from salary
ii) Profit from business or profession
iii) Income from other sources
iv) Exempted income

Q2) Mr. Shan grows sugarcane and uses the same for the purpose of manufacturing
sugar in his factory. 30% of sugarcane produce is sold for Rs. 10,00,000 and
the cost of cultivation of such sugarcane is Rs. 5,00,000. The cost of cultivation
of the balance sugarcane (70%) is Rs.14,00,000 and the market value of the
same is Rs. 22,00,000. After incurring Rs. 1,50,000 in the manufacturing process
on the balance sugarcane, the sugar was sold for 25,00,000. Compute Mr.
Shan’s business income and agricultural income. [18]

Q3) a) Mr. Manish form Delhi furnishes the following information in respect of
assessment year 2024-25. [10]
Rs.
i) Gross Total Income 6,00,000
ii) Life Insurance Premium paid
(Policy Amount Rs. 70,000; policy is
issued before 01.04.2012) 17,500
iii) Donation in Swachh Bharat Kosh 10,000
iv) Health Insurance Premium paid on the health
of his child (By cheque) 5,000
v) Amount spent on the medical treatment of his
disabled father who is fully dependent on him
(A proper certificate of disability is obtained) 75,000
vi) Mr. Manish resides in a rented house in Delhi
and pays Rs. 9,000 p.m. He does not own any
residential house anywhere but has a factory at
Aligarh, rent income of which is included under
the head ‘Income from other sources’.
Compute taxable income of Mr. Manish for AY 2024-25.
b) Explain the objectives and benefits of TDS and TCS. [8]

[6319]-203 2
Q4) The Profit and Loss A/c of JK Ltd. (a Partnership Firm) for the year ended
31st March 2024 is a follows: [18]
Profit and Loss A/c
For the year ended 31st March 2024
Dr. Cr.
Particulars Rs. Particulars Rs.
Cost of goods sold 5,00,000 Sales 9,00,000
Remuneration to Partners 2,24,500 Rent of house property 30,000
Interest to Partners @ 18% p.a. 30,000 Dividend 85,000
Municipal Tax of house property 12,500
Other expenses 1,18,000
Net Profit 1,30,000
10,15,000 10,15,000
Other Information:
a) Out of other expenses Rs. 9,200 is not deductible u/s 36, 37(1) and 43B.
b) On 15.1.2024, the firm pays an outstanding Sales Tax Liability of
Rs. 27,350 of the previous 2022-23. As this amount pertains to the previous
year 2022-23, it has not been debited to the aforesaid Profit and Loss A/c.
Calculate Remuneration under section 40 (b).

Q5) What is return of income? Explain its types in detail. [18]

Q6) Write Short Notes. (Any two) [10]

a) Best Judgment Assessment
b) Tax Deduction or Collection at Source
c) Conditions for claiming deduction of Remuneration and Interest to
Partners under section 40(b)
d) Tax Clearance Certificate



[6319]-203 3
Total No. of Questions : 4] SEAT No. :

PC-4534 [Total No. of Pages : 2

[6319]-204
M.Com.
ADVANCE ACCOUNTING & TAXATION
IT554MJ: Indirect Tax (GST)
(2023 Pattern) (Semester - II)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All questions are compulsory.
2) Use of Basic Calculator is allowed.
3) Figures to the right indicate full marks.

Q1) Mr. X of Maharashtra, made taxable supply of A 2,00,000 to Mr. Y of

Maharashtra, Chargeable @ 18% GST (CGST & SGST @ 9% each). The
same goods are supplied by Mr. Y to Mr. Z ofAhmedabad after value addition
of 20%, chargeable @ 18% IGST.

Compute different GST payable to Govt. [5]

OR

The following transactions of intra-state taxable supply of goods @18%

(CGST & SGST @ 9% each) made by following persons.

a) Taxable supply of A 12,00,000 made by Mr. A to Mr. B.

b) Taxable supply of A 15,00,000 (after 25% value addition) made by Mr. B

to Mr. C.

Calculate total tax paid by various person to respective government and the
amount of Input Tax Credit availed under respective transaction.

Q2) Explain in detail procedure for registration under GST. [10]

OR

Explain in detail functions of GST Council. [10]

P.T.O.
Q3) Explain various types of GST Returns. [10]
OR
Explain in detail Composition Scheme and Alternative Composition Scheme
under GST. [10]

Q4) Write Short Notes (Any Two) : [10]

a) Define ‘Person’ as per GST Act
b) Threshold Limit for Small Tax Payers
c) Electronic Credit Ledger
d) Audit by Tax Authorities under Section 65

JJJ

[6319]-204 2
Total No. of Questions : 6] SEAT No. :

[Total No. of Pages : 4

PC-5192
[6319]-205
M.Com. (Part - I)
SA555 MJ : SPECIALIZED AREAS IN ACCOUNTING
(2023 Pattern) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any three questions from Q. No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Fill in the Blanks (Attempt any six) : [6]

i) One of the duties of IRDA is to regulate the _______ of insurance
companies operating in India.
a) investments b) marketing
c) policies d) premiums
ii) Insurance provides a sense of ________ by mitigating the financial risks
associated with unforeseen events.
a) profitability b) uncertainty
c) security d) liability
iii) Internal control systems in hotel are designed to ensure ______ , accuracy
and compliance with regulations.
a) Sales b) Revenue
c) Efficiency d) Inventory turnover
iv) An escalation clause in a contract allows for adjustments to contract
prices based on changes in _______.
a) demand b) supply
c) market conditions d) regulations
v) Cost Plus Contract involves reimbursements of _______ plus an agreed
upon percentage of profit.
a) Actual costs incurred b) Estimated costs
c) Fixed costs d) Variable costs

P.T.O.
 vi) The concept of Economic Value Added focuses on _______ of invested
capital.
a) creation b) distribution
c) allocation d) utilization
vii) One limitation of environmental accounting is the difficulty in _________
environmental costs accurately.
a) minimizing b) maximizing
c) assessing d) ignoring
viii) The main objective of Lean Accounting is to eliminate ________ and
non-value added activities.
a) value added b) inefficiencies
c) profitability d) waste

Q2) Sunlight General Insurance Company submits the following information for
the year ended 31st March, 2024. [18]
Particulars Direct Business Reinsurance
Rs. Rs.
Premium received 70,75,000 14,50,000
Premium paid - 14,75,000
Claims paid during the year 47,50,000 7,50,000
Claims Payable 1st April, 2023 7,25,000 97,000
31st March, 2024 8,28,000 70,000
Claims Received -- 4,25,000
Receivable 1st April, 2023 75,000
31st March, 2024 1,20,000
Expenses of Management 2,50,000 --
Commission: 1,60,000 21,000
On Insurance accepted 24,000
On Insurance ceded
Additional information.
a) Expenses of Management include Rs. 45,000 surveyor’s fee and
Rs. 55,000 legal expenses for settlement of claims.
b) Reserve for unexpired risk is to be maintained @ 40% .The balance of
reserve for unexpired risk on 1st April, 2023 was Rs. 25,50,000.
You are required to prepare the Revenue Account as per regulations of IRDA,
for the year ended 31st March, 2024.

[6319]-205 2
Q3) Following is the Trail Balance of Hotel Pride, Pune, as on 31st March, 2024. You
are required to prepare the Profit and Loss Account for the ended 31st March,
2024 and the Balance Sheet as on the date. [18]
Trial Balance As on 31st March, 2024
Debit Balance Rs. Credit Balance Rs.
Stock 50,000 Capital 12,00,000
Sundry Debtors 50,000 Room Charges 5,70,000
Cash in hand 1,00,000 Food & Beverages 4,30,000
Kitchen Appliances 1,20,000 Discounts 10,000
Salaries & wages 1,00,000 Received 30,000
Utensils 2,20,000 Sundry Crditors 1,88,000
Purchases 3,50,000 Sundry Receipts 20,000
Repairs & Renewals 8,000 Bank Interest
Telephone Bills 14,000
Furniture 3,50,000
Printing & Stationery 20,000
Power and Fuel 30,000
Advertising 30,000
Drawings 50,000
Bad debts 10,000
Building 3,40,000
Rates 6,000
Motor Car 4,00,000
Investments 2,00,000
12,48,000 12,48,000
Adjustments :
a) A sum of Rs.20,000/- representing room charges, Rs.15,000/- Food &
Beverages, Rs. 2,500/- to be charged to proprietor of the hotel.
b) A depreciation is to be provided on Buildings @ 10%, on Motor Car
@ 15%, on Furniture @ 5% and Kitchen appliances @ 20%.
c) Salaries & wages are outstanding Rs.4,000/-.
d) The purchase of Rs.10,000 remained unrecorded.
e) Utensils of Rs.10,000 are to be written off.

[6319]-205 3
Q4) Raj Constructions Ltd , Rajapur, undertook a contract of Rs. 75,00,000
(the contractee paying 90% of work done as certified by the architect.) on
1st April, 2021. The following information is taken upfrom the Contract. [18]
31.03.2021 31.03.2022 31.03.2023
Materials 9,00,000 11,00,000 6,30,000
Wages 8,50,000 11,50,000 8,50,000
Direct Expenses 35,000 1,25,000 45,000
Indirect Expenses 15,000 20,000 --
Work Certified 17,50,000 56,50,000 75,00,000
Work uncertified -- 1,00,000 --
Pant issued 1,00,000 -- --
Plant was valued at the end of the first year, the second year and the third year
at Rs. 80,000/-, Rs.50,000/- and Rs. 20,000/- respectively.
You are required to prepare a Contract Account for all the three years.

Q5) Define the term Value added Statement. Explain the Advantages and
Disadvantages of Value added Statement. [18]

Q6) Write Short Notes. (Any Two) : [10]

a) Claims Settlement.
b) Classification of Guests.
c) Green Accounting.
d) Methods of Brand Valuation.



[6319]-205 4
Total No. of Questions : 6] SEAT No. :

PC-4535
[Total No. of Pages : 4
[6319]-206
M.Com. (Part - I)
DC556 MJ : LAWS RELATING TO COPYRIGHT &
DESIGN
(2023 Pattern) (CBCS) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Answer any three questions from Q. No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Fill in the Blanks (Attempt any six) : [6]

i) Copyright is the exclusive right given to the ________ of literary,
dramatic, musical, and artistic works.
a) Creator b) Publisher
c) Printer d) All of the above
ii) The Design Act, 2000 governs the registration and protection of
________ in India.
a) Copyrights b) Trademarks
c) Industrial Designs d) Patents
iii) The maximum punishment for infringement of a registered geographical
indication is imprisonment for a term which may extend to _______.
a) 3 Years b) 5 Years
c) 7 Years d) 10 Years
iv) The PPVFR Act, 2001 provides for the establishment of _______ for
administration and enforcement of the Act.
a) Plant Variety Board
b) Plant Protection Authority
c) Protection of Plant Variety and Farmers Rights Authority
d) Plant Varieties Protection Office
v) International Copyright is governed by various international treaties and
conventions such as the _________.
a) Berne Convention b) Paris Convention
c) Madrid Agreement d) All of the above
P.T.O.
 vi) The defendant in copyright infringement case may set up defenses such
as ___________
a) Independent Creation
b) Prior Publication
c) License from Copyright Owner
d) All of the above
vii) The Central Government has the power to ____________ under the
Geographical Indications of Goods (Registration and Protection) Act
1999.
a) Make Rules b) Grant Certificates
c) Appoint the Registrar d) Hear Appeals
viii) The maximum penalty for offences under the Protection of Plant Varieties
and Farmers Rights Act, 2001, is ___________
a) Rs. 1,00,000 b) Rs. 2,00,000
c) Rs. 5,00,000 d) Rs. 10,00,000

Q2) What is Copyright? Explain the Functions and Rights of Copyright Societies
as per the Copyright Act, 1957. [18]

Q3) Discuss the important decisions related to Industrial Designs in the cases of
Micolube India Limited V. Rakesh Kumar, Reckitt Benckiser India Ltd. V. Wyeth
Ltd., Gopal Glass Works Limited V. Assistant Controller of Patents & Designs &
Ors, Atul Narsibhai Patel V. The Assistant Controller of Patents and Designs,
highlighting the key legal issues and findings. [18]

Q4) State the meaning of Geographical Indications. Explain the Infringement of

Geographical Indications as per the provisions of the Geographical Indications
of Goods (Registration and Protection) Act, 1999 and Penalties prescribed
for Infringement. [18]

Q5) What is PPVFR Act, 2001? Explain the Infringement of rights and remedies
available under the Protection of Plant Varieties and Farmers Rights Act 2001.
[18]

Q6) Write Short Notes (Any Two) : [10]

a) Legal issues and findings in the case of Apple Computer, Inc. V. Microsoft
Corporation & Hewlett-Packard Co.
b) Registrability of Design
c) Legislative Framework for Geographical Indications
d) Eligibility Criteria for Registration under PPVFR Act, 2001


[6319]-206 2
Total No. of Questions : 6]

PC-4535
[6319]-206
M.Com. (Part - I)
DC556 MJ : LAWS RELATING TO COPYRIGHT &
DESIGN
(2023 Pattern) (CBCS) (Semester - II)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 d àíZ H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) [aº$ OmJm ^am (H$moUË`mhr ghm) … [6]

i) H$m°nramBQ> hm gm{hpË`H$, ZmQ>ç_`, g§JrV Am{U H$bmË_H$ H$m_m§Mm ............... `m§Zm
{Xbobm AZÝ` A{YH$ma Amho.
A) {Z_m©Vm ~) àH$meH$
H$) qàQ>a S>) darb gd©
ii) {S>PmB©Z H$m`Xm, 2000 ^maVmVrb ................. Mr Zm|XUr Am{U g§ajU {Z`§{ÌV
H$aVmo.
A) H$m°nramBQ> ~) Q´>oS>_mH©$
H$) Am¡Úmo{JH$ {S>PmB©Ýg S>) noQ>§Q>
iii) Zm|XUrH¥$V ^m¡Jmo{bH$ g§Ho$VmÀ`m Cëb§KZmMr H$_mb {ejm .................. n`ªV dmTy>
eHo$b Aem _wXVrgmR>r H$mamdmg Amho.
A) 3 df© ~) 5 df©
H$) 7 df© S>) 10 df©
iv) {n {n {d E\$ Ama (PPVFR) H$m`Xm, 2001 `m H$m`ÚmÀ`m àemgZmgmR>r Am{U
A§_b~OmdUrgmR>r ..................... Mr ñWmnZm H$aÊ`mMr VaVyX H$aVmo.
A) dZñnVr {d{dYVm _§S>i
~) dZñnVr g§ajU àm{YH$aU
H$) dZñnVr {d{dYVm Am{U eoVH$ar hŠH$ àm{YH$aUmMo g§ajU
S>) dZñnVr {d{dYVm g§ajU H$m`m©b`

[6319]-206 3 P.T.O.
 v) Am§Vaamï´>r` H$m°nramBQ> {d{dY Am§Vaamï´>r` H$ama Am{U A{YdoeZm§Ûmao em{gV Amho Ogo H$s
..................
A) ~Z© A{YdoeZ ~) n°[ag A{YdoeZ
H$) _¡{S´>S> H$ama S>) darb gd©
vi) H$m°nramBQ> Cëb§KZ àH$aUmVrb à{VdmXr .............. gmaIo ~Mmd goQ> H$ê$ eH$Vmo.
A) ñdV§Ì {Z{_©Vr ~) nyduMo àH$meZ
H$) H$m°nramBQ> _mbH$mH$Sy>Z nadmZm S>) darb gd©
vii) dñVy§Mo ^m¡Jmo{bH$ g§Ho$V (Zm|XUr Am{U g§ajU) A{Y{Z`_, 1999 A§VJ©V H|$Ð gaH$mabm
.............. A{YH$ma Amho.
A) {Z`_ ~Z{dÊ`mMm ~) à_mUnÌo XoÊ`mMm
H$) a{OñQ´>maMr {Z`wº$s H$aÊ`mMm S>) Anrb EoH$Ê`mMm
viii) dZñnVr {d{dYVoMo g§ajU Am{U eoVH$ar hŠH$ H$m`Xm, 2001 A§VJ©V JwÝøm§gmR>r H$_mb
X§S> .............. Amho.
A) é. 1,00,000 ~) é. 2,00,000
H$) é. 5,00,000 S>) é. 10,00,000

àíZ 2) H$m°nramBQ> åhUOo H$m`? H$m°nramBQ> H$m`Xm, 1957 Zwgma H$m°nramBQ> gmogm`Q>rMr H$m`} Am{U
A{YH$ma ñnï> H$am. [18]

àíZ 3) _m`H$moby~ B§{S>`m {b{_Q>oS> {d. amHo$e Hw$_ma, aoH$sQ> ~oZ{H$goa B§{S>`m br. {d d¡W br., Jmonmb
½bmg dŠg© {b{_Q>oS> {d. noQ>§Q> Am{U {S>PmBÝg Mo A{gñQ>§Q> H§$Q´>moba, AVwb Zagr^mB© nQ>ob {d.
noQ>§Q²>g Am{U {S>PmBÝgMo ghmæ`H$ {Z`§ÌH$, `m àH$aUm§_Ü`o Am¡Úmo{JH$ {S>PmBZer g§~§{YV
_hÎdnyU© {ZU©`m§da VgoM _w»` H$m`Xoera g_ñ`m Am{U {ZîH$fmªda àH$me Q>mH$VmV `mMr MMm©
H$am. [18]

àíZ 4) ^m¡Jmo{bH$ g§Ho$Vm§Mm AW© gm§Jm. dñVy§Mo ^m¡Jmo{bH$ g§Ho$V (Zm|XUr Am{U g§ajU) H$m`Xm, 1999
Am{U Cëb§KZmgmR>r {d{hV Ho$boë`m X§S>mZwgma ^m¡Jmo{bH$ g§Ho$Vm§Mo Cëb§KZ ñnï> H$am. [18]

àíZ 5) nr nr {d E\$ Ama H$m`Xm, 2001 åhUOo H$m`? dZñnVr {d{dYVoMo g§ajU Am{U eoVH$ar hŠH$
H$m`Xm, 2001 A§VJ©V CnbãY hŠH$m§Mo Cëb§KZ Am{U Cnm` ñnï> H$am. [18]

àíZ 6) {Q>nm {bhm (H$moUË`mhr XmoZ) … [10]

A) E°ßnb H$m°ånwQ>a, B§H$ {d. _m`H«$mogm°âQ> H$m°nm}aoeZ Am{U hodboQ>-n°H$S>© H§$. À`m ~m~VrV
H$m`Xoera g_ñ`m Am{U {ZîH$f©
~) {S>PmBZMr Zm|XUrj_Vm
H$) ^m¡Jmo{bH$ g§Ho$Vm§gmR>r H$m`Xog§~§{YV aMZm
S>) nr nr {d E\$ Ama (PPVFR) H$m`Xm, 2001 A§VJ©V Zm|XUrgmR>r nmÌVm


[6319]-206 4
Total No. of Questions : 4] SEAT No. :

[Total No. of Pages : 4

PC-4536
[6319]-207
M.Com. (Part - I)
BUSINESS LAW
LA557 MJ : Law of Arbitration
(2023 Pattern) (CBCS) (Semester - II)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Fill in the Blanks by Selecting suitable choice (any 5) : [5]

i) An arbitral award made under Part 1 of the Arbitration and Conciliation
Act, 1996 shall be considered as a
a) Domestic award
b) Foreign award
c) General award
ii) Section 12 of Arbitration and Conciliation Act, 1996 deals with ______.
a) procedure for arbitration
b) grounds for challenge to Arbitrator.
c) finality of award.
iii) After the arbitral award is made, each party shall be delivered
a) the original award
b) a signed copy of the award
c) a photocopy of the award
iv) Which of the following model Law was used by the Indian Arbitration
and Conciliation Act 1996,
a) Constitution of India
b) Guideline of Supreme Court of India
c) UNCITRAL, 1985
P.T.O.
 v) An arbitral agreement should NOT have the followings:
a) Arbitration agreement may not be in writing.
b) Arbitration agreement by the parties to submit to arbitration all or
certain disputes
c) Arbitration agreement should have mention of a place
vi) Section 34 of 1996 Act is analogous to _______.
a) Section 30 of 1940 Act.
b) Section 28 of 1940 Act.
c) Section 32 of 1940 Act.

Q2) Waht is mean by 'Arbitration’? Explain Composition and Jurisdiction of

Arbitral. Tribunals (sec. 10 to 17) [10]

Q3) What is mean by ‘Arbitration’? Explain Arbitration Council of India (Sec 43A to
43M) [10]

Q4) Write Short Notes (Any Two) : [10]

a) Scope of Arbitration Act.
b) Arbitration Council of India.
c) Making of Arbitration Award.
d) Enforcement of certain Foreign Awards.



[6319]-207 2
Total No. of Questions : 4]

PC-4536
[6319]-207
M.Com. (Part - I)
BUSINESS LAW
LA557 MJ : Law of Arbitration
(2023 Pattern) (CBCS) (Semester - II)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1 ) gd© àíZ A{Zdm`© AmhoV.
2 ) COdrH$S>rb AmH$S>o nyU© JwU Xe©{dVmV.
3 ) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) `mo½` n`m©` {ZdSy>Z [aº$ OmJm ^am (H$moUVohr nmM) … [5]
i) bdmX Am{U gm_§Oñ` H$m`Xm, 1996 À`m ^mJ 1 A§VJ©V {Xbobm bdmX {ZdmS>m åhUyZ
JUbm OmB©b.
A) Xoem§VJ©V nwañH$ma
~) naXoer nwañH$ma
H$) gm_mÝ` nwañH$ma
ii) bdmX Am{U gm_§Oñ` H$m`Xm, 1996 Mo H$b_ 12 ...... `mÀ`mer g§~§{YV Amho.
A) bdmXmMr à{H«$`m
~) bdmXmbm AmìhmZ XoÊ`mMo H$maU
H$) nwañH$mamMr A§{V_Vm
iii) bdmX {ZdmS>m {Xë`mZ§Va àË`oH$ njmbm {Xbm OmB©b.
A) _yi nwañH$ma
~) nwañH$mamMr ñdmjar Ho$bobr àV
H$) nwañH$mamMr N>m`màV
iv) Imbrbn¡H$s H$moUVm _m°S>ob H$m`Xm ^maVr` bdmX Am{U gm_§Oñ` H$m`Xm 1996 Ûmao
dmnabm Jobm?
A) ^maVmMr amÁ`KQ>Zm
~) ^maVmÀ`m gdm}ƒ Ý`m`mb`mMr _mJ©Xe©H$ VÎdo
H$) UNCITRAL, 1985
[6319]-207 3 P.T.O.
 v) _Ü`ñW H$amam_Ü`o Imbrb Jmoï>r Zgmì`mV…
A) bdmX H$ama {b{IV ñdê$nmV Agy eH$V Zmhr
~) gd© qH$dm H$mhr {ddmX bdmXmH$S>o gmXa H$aÊ`mgmR>r njm§Ûmao bdmX H$ama
H$) bdmXmÀ`m H$amam_Ü`o OmJoMm CëboI Agmdm
vi) 1996 À`m H$m`ÚmVrb H$b_ 34 ho ............ bm AZwê$n Amho.
A) 1940 Mo H$b_ 30
~) 1940 H$m`Xm H$b_ 28
H$) 1940 À`m H$b_ 32

àíZ 2) bdmX åhUOo H$m`? bdmX Ý`m`m{YH$aUmMr aMZm Am{U A{YH$ma joÌ ñnï> H$am. (sec. 10
to 17) [10]

àíZ 3) bdmX åhUOo H$m`? ^maVr` bdmX n[afX ñnï> H$am. (Sec 43A to 43M) [10]

àíZ 4) WmoS>Š`mV {Q>nm {bhm (H$moUË`mhr XmoZ) … [10]

A) bdmX H$m`ÚmMr ì`már
~) ^maVr` bdmX n[afX
H$) bdmX {ZdmS>m V`ma H$aUo
S>) H$mhr {dXoer nwañH$mam§Mr A§_b~OmdUr



[6319]-207 4
Total No. of Questions : 6] SEAT No. :

PC-4537
[Total No. of Pages : 4
[6319]-208
First Year M.Com.
COMMERCIAL LAW AND PRACTICES
ES558 MJ : E-Security and Cyber Laws
(2023 Pattern) (Credit System) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any three questions from Q. No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Fill in the blanks. (any 5) : [5]

i) _________ is not the risk involved in e-commerce.
a) Online Security b) System Reliability
c) Lack of Innovation d) Customer Disputes
ii) Digital Signature provides _________.
a) Authentication b) Non-Repudiation
c) Both of the above d) None of the above
iii) _________ is the way to protect from computer crime?
a) Use simple password so that no one can guess
b) Use difficult passwords those are difficult to hack
c) Keep changing the passwords frequently
d) Use difficult passwords those are difficult to hack and keep changing
the passwords frequently.
iv) Cybercrime that uses computers to commit other crimes may involve
using computers or networks to spread _________.
a) Malware
b) Illegal Information
c) Illegal Images
d) Malware, illegal information or illegal images

P.T.O.
 v) E-Contracts can be entered into through modes of communication such
as _______.
a) telephone, text messages and fax
b) letter, Facebook post and twitter
c) face-to-face, telephone and zoom
d) e-mail, internet and fax
vi) A digital signature is a mathematical technique used to validate the
authenticity and integrity of a ________.
a) messages
b) software
c) digital document
d) message, software or digital document

Q2) What is the meaning of Computer Frauds? Explain the detail in the
characteristics and types of computer frauds. [15]

Q3) What is the mean of E-Security? Explain in detail the security tools and methods
of E-Security. [15]

Q4) What is Digital Signature? Explain the functions and procedure of Digital
Signature. [15]

Q5) Explain in detail the Procedures and Powers of the Cyber Regulation Appellate
Tribunal. [15]

Q6) Write Short Notes (any four) : [20]

a) Protecting E-Commerce System
b) Types of Intruders
c) Types of computer crimes
d) Indian Evidence Act, 1872
e) Hackers and Crackers
f) Scope of cyber laws.


[6319]-208 2
Total No. of Questions : 6]

PC-4537
[6319]-208
First Year M.Com.
COMMERCIAL LAW AND PRACTICES
ES558 MJ : E-Security and Cyber Laws
(2023 Pattern) (Credit System) (Semester - II)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 d àíZ H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) [aº$ OmJm ^am (H$moUË`mhr nmM) … [5]

i) nwT>rbn¡H$s H$moUVr B©-H$m°_g©_Ü`o OmoIr_ Zmhr.
A) gwajoMm A^md ~) àUmbr {dídmgh©Vm
H$) Zd{Z{_©VrMm A^md S>) J«mhH$ {ddmX
ii) {S>{OQ>b ñdmjar ........... àXmZ H$aVo.
A) à_mUrH$aU ~) AñdrH$ma
H$) darb XmoÝhr S>) darbn¡H$s EH$hr Zmhr
iii) ............... hm g§JUH$ JwÝhoJmarnmgyZ g§ajU H$aÊ`mMm _mJ© Amho?
A) gmYm nmgdS>© dmnam OoUoH$ê$Z H$moUr A§XmO bmdy eH$Uma Zmhr
~) h°H$ H$aUo H$R>rU Agbobo nmgdS>© dmnam
H$) nmgdS>© dma§dma ~XbV ahm
S>) h°H$ H$aUo H$R>rU Agbobo H$R>rU nmgdS>© dmnam Am{U nmgdS>© dma§dma ~XbV ahm
iv) BVa JwÝho H$aÊ`mgmR>r g§JUH$ dmnaUmè`m gm`~a H«$mB__Ü`o ............... ngadÊ`mgmR>r
g§JUH$ qH$dm ZoQ>dH©$ dmnaUo g_m{dï> Agy eH$Vo.
A) _mbdoAa
~) ~oH$m`Xoera _m{hVr
H$) ~oH$m`Xoera à{V_m
S>) _mbdoAa, ~oH$m`Xoera _m{hVr qH$dm ~oH$m`Xoera à{V_m

[6319]-208 3 P.T.O.
 v) E-Contracts _Ü`o g§dmXmÀ`m nÕVrÛmao àdoe Ho$bm OmD$ eH$Vmo Ogo H$s ................
A) XÿaÜdZr, _OHy$a g§Xoe Am{U \°$Šg
~) nÌ, \o$g~wH$ nmoñQ> Am{U {Q‰>Q>a
H$) g_moamg_moa, Q>o{b\$moZ Am{U Py_
S>) B©-_ob, B§Q>aZoQ> Am{U \°$Šg
vi) {S>{OQ>b ñdmjar ho J{UVmMo V§Ì Amho Oo ................ gË`Vm Am{U AI§S>Vm à_m{UV
H$aÊ`mgmR>r dmnabo OmVmo.
A) g§XoemMr
~) gm°âQ>doAa Mr
H$) {S>{OQ>b XñVEodOmMr
S>) g§Xoe, gm°âQ>doAa qH$dm {S>{OQ>b XñVEodOmMr

àíZ 2) g§JUH$ \$gdUyH$ åhUOo H$m`? H$m°åß`wQ>a \$gdUwH$sMr d¡{eï>ço Am{U àH$ma Vnerbdma ñnï>
H$am. [15]

àíZ 3) B©-gwajoMm (E-Security) AW© H$m` Amho? B©-gwajoMr (E-Security) gwajm gmYZo Am{U
nÕVr Vnerbdma gm§Jm. [15]

àíZ 4) {S>{OQ>b ñdmjar åhUOo H$m`? {S>{OQ>b ñdmjarMr H$m`} Am{U H$m`©nÕVr ñnï> H$am. [15]

àíZ 5) gm`~a ao½`wboeZ A{nboQ> {Q´>ã`wZbÀ`m H$m`©nÕVr Am{U A{YH$mam§Mo Vnerbdma dU©Z H$am.
[15]

àíZ 6) {Q>nm {bhm (H$moUË`mhr Mma) … [20]

A) B©-H$m°_g© àUmbrMo g§ajU H$aUo
~) KwgImoam§Mo àH$ma
H$) g§JUH$s` JwÝøm§Mo àH$ma
S>) ^maVr` nwamdm H$m`Xm, 1872
B) h°H$g© Am{U H«°$H$g©
\$) gm`~a H$m`ÚmMr ì`már



[6319]-208 4
Total No. of Questions : 4] SEAT No. :

PC-5198 [Total No. of Pages : 3

[6319]-209R
M.Com. (Part - I)
CA559MJ : APPLICATION OF COST ACCOUNTING
(2023 Pattern) (Credit System) (Semester - II)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) All questions are compulsory.
2) Use of calculator is allowed.

Q1) Triple Limited makes three types of gold watch - the Data (D), the Classic (C)
and the Poser (P). A traditional product costing system is used at present :
although an activity based costing (ABC) system is being considered. Details
of the three products for a typical period are : [20]
Particulars Hours per unit Materials Production
Units
Labour hours Machine hours Cost per unit
Product Diva ½ 1½ 20 750
Product Classic 1½ 1 15 1250
Product Poser 1 3 25 7000
Total production overheads are Rs.654,500 and further analysis shows that
the total production overheads can be divided as follows:
Particulars Percentage
Costs relating to set-ups 35
Costs relating to machinery 20
Costs relating to materials handling 15
Costs relating to inspection 30
Total production overhead 100
The following total activity volumes are associated with each product line for
the period as a whole :
Number of Set ups Number of Number of
movements of Inspections
materials
Product D 75 12 150
Product C 115 21 180
Product P 480 87 670
670 120 1000
P.T.O.
 Required :
a) Calculate the cost per unit for each product using Traditional methods,
absorbing overheads on the basis of machine hours
b) Calculate the cost per unit far each product using ABC principles (work
to two decimal places)
c) Explain why costs per Unit calculated under ABC are often very different
to costs per unit calculated under more traditional methods. Use the
information from Triple Limited to illustrate.
OR
Explain the meaning, features and applications of cost accounting in Service
Sector

Q2) C Ltd undertook a contact for construction of bridge. The contact price is
Rs. 6,00,000. The following is the information relating to the contact during
the year 2022-2023 [15]
Particulars Amt.
Materials Purchased and issued 70698
Materials sent to site 100000
Materials returned to stores 1098
Materials at site on 31/03/2023 3766
Labour engaged on site 140000
Wages accrued and due but not paid 8750
Engineers fees 6334
Direct expense payable 580
General overheads 8252
Overheads outstanding 9250
Plant installed at site cost 41500
Erection charges on site for Plant 1250
Scrap value of plant after 5 years 2750
Work certified 390000
Cost of work not certified 9000
Cash received from contractee 360000
Prepare Contract account and contractee’s account. Also show the amount
of profit which you consider might be fairly taken on the contract and how
have you calculated the same
OR
What is Product Life cycle? Explain the phases and characteristics of Product
Life Cycle.

[6319]-209R 2
Q3) E Ltd manufactures stainless steel shaving blades and the market price was
fixed at Rs.40 per pack containing five blades. The cost particulars per pack
are as follows : [15]
Particulars Rs.
Basic Materials 15
Productive Wages 4
Direct Expense 2
Variable Works Overheads 3
Marginal Administration Overheads 1
Fixed Overheads. p a. 5000
Selling Commission @ 10% on Invoice Price
The company was producing only 5000 packs. However they have additional
capacity to produce another 500 packs without incurring any additional fixed
overheads. One of the distributor from the competitor market has given the
proposal to take 500 packs in addition to their normal. quota but at a reduced
selling price at Rs.30 per pack and shown his willingness to accept only 50%
of his normal commission for this conditional proposal. The company
management needs suggestion for the viability of this proposal.
OR
Explain the concept of Activity Based Costing? Differentiate traditional, cost
system and activity based costing

Q4) Write short notes (Any four) : [20]

a) Transfer Pricing
b) Infrastructure Costing
c) Joint products and By - Products
d) Cost Pools and Cost Drivers
e) Purpose of Life cycle costing
f) Methods of costing



[6319]-209R 3
Total No. of Questions : 4] SEAT No. :
PC-4539 [Total No. of Pages : 2

[6319]-210
M.Com. (Part-I)
ADVANCED COST ACCOUNTING & COST SYSTEM
VA560MJ : Variance Analysis and Interpretation
(2023 Pattern) (Semester - II)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) Question No. 1 is compulsory.
2) Attempt any two questions from Q.2 to Q.4.
3) Use of simple calculator is allowed.

Q1) Fill in the blanks (any 5) : [5]

i) In game theory, a ________ is a set of strategies that a player chooses in
various circumstances within a game.
a) Tactic b) Move
c) Choice d) Strategy
ii) In Overhead variance analysis, the capacity ratio assesses the efficiency
of capacity usage by comparing the actual hours worked with the _____
a) Standard Hours b) Budgeted Hours
c) Maximum Hours d) Target Hours
iii) The combined effect of Material Price Variance and Material Usages
Variance gives ______
a) Total Cost Variance b) Material Mix Variance
c) Material Quantity Variance d) Material Rate Variance
iv) Controllable costs are those that can be influenced or managed by the
decisions and actions of _______
a) Customers b) Compititors
c) Management d) Suppliers

P.T.O.
 v) Material Yield Variance measures the efficiency of material usage by
comparing the actual quantity of output with the _____ multiplied by the
standard quantity of material per unit.
a) Actual Yield b) Standard Yield
c) Budgeted Yield d) Target Yeild
vi) Economic conditions and changes in government regulations are examples
of factors contributing to ______ cost.
a) Controllable b) Variable
c) Fixed d) Uncontrollable

Q2) Discuss Analysis of Variances by causes. [15]

Q3) Soni Ltd. Produces three products CK, BK, PK. The master budget states
sale of product CK-2,000 units at Rs. 24, BK-l,200 units at Rs.30 and
PK-1,600 at Rs.18. [15]
The firm actually produces and sold of CK-2,200 units at Rs.23, BK–1,000
units at Rs. 30.20 and PK–1,800 units at Rs.17.10.
You are required to compute:
a) Sales Value Variance
b) Sales Price Variance
c) Sales Volume Variance
d) Sales Mix Variance
Also verify your results.
Q4) Write short notes (any 3) [15]
a) Advance issues in variances
b) Investigation of variance
c) Profit variance
d) Managerial usages of variance
e) Variance Analysis
  

[6319]-210 2
Total No. of Questions : 6] SEAT No. :
PC4540 [Total No. of Pages : 2
[6319]-211
M.Com. (Part - I)
COST CONTROL & COST SYSTEM
CC-561 MJ: Advanced Cost Accounting and Cost System
(2023 Pattern) (Credit System) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No 1 and 6 are compulsory.
2) Attempt any 3 questions from question No 2 to 5
3) Figures to the right indicate full marks.

Q1) Multiple Choice Questions. [5]

a) Cost of sales plus profit is _______
i) Selling price
ii) Value of finished product
iii) Value of goods purchased
iv) Value of stock
b) _______ is a method of collecting, analyzing and presentation of data to
plan, monitor and control cost.
i) Cost Reduction ii) Cost control
iii) Cost ascertains iv) Cost minimizes
c) The costing method where fixed factory overheads are added to inventory
is called _______
i) Activity Based Costing
ii) Absorption Costing
iii) Marginal Costing
iv) All the above
d) System testing is a _______
i) Black box testing ii) Grey box testing
iii) White box testing iv) Both (i) and (ii)
e) CVP analysis requires costs to be categorized as _______
i) fixed or variable ii) direct or indirect
iii) product or period iv) standard or actual
P.T.O.
P.T.O.
Q2) What is cost control? Explain the challenges of cost control. [15]

Q3) What is Productivity? Explain the various factors affecting productivity. [15]

Q4) The following information is provided relating to the anticipated demand and
the productive capacity for the next quarter in this pic of three components
that are manufactured within the department. [15]
Component X Components Y Component Z
Contribution unit of Rupees 12 Rs. 10 Rs. 6
product
Machine hours 6 hours 2 Hours 1 Hour
required
Estimated sales 2000 units 2000 units 2000 units
demand
Required machine 12000 hours 4,000 Hours 2,000 hours
hours for the quarter
Because of The breakdown of its special purpose machine capacity is limited
to 12000 machine hours you have been asked, otherwise on the mix of the
product that should be produced during the period.

Q5) X Ltd. Made sales during a certain period for Rs. 1,00,000. The net profit for
the same period was Rs. 10,000 and the fixed overheads were Rs. 15,000.
Find out: [15]
a) P/V Ratio.
b) Required sales to earn a profit of Rs. 15,000.
c) Net Profit from sales of Rs. 1,50,000.
d) Break - even point sales.

Q6) Write short note (Any 4 out of 6) [20]

a) Features of cost control.
b) Differential Costing.
c) Business process Re-engineering.
d) Importance of cost system in organization.
e) Quality Circle.
f) ABC Analysis.



[6319]-211 2
Total No. of Questions : 6] SEAT No. :
PC4541 [Total No. of Pages : 4
[6319]-212
M.Com. (Part - I)
MC562MJ : MANAGEMENT OF CO-OPERATIVE MOVEMENT
(2023 Pattern) (Credit System) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and Question No. 6 compulsory.
2) Solve any three questions from question No. 2 to Question No. 5.
3) Figures to the right indicate full marks.

Q1) Multiple choice questions. [6]

a) The Urban Credit Co-operative also known as ______.
i) National Bank
ii) Urban Co-operative Bank
iii) District Central Co-operative Bank
b) Annual General Body Meeting of co-operative society should be convey
within ______ from the close of the financial year.
i) 1 Year
ii) 6 Months
iii) 3 Months
c) ______ is not a type of Co-operative in Maharashtra.
i) Consumer Producer
ii) Co-operative Credit Society
iii) District Central Cooperative Bank
d) Auditor of a Co-operative society shall be appointed from among the
panel approved by ______.
i) Registrar of Cooperative Society
ii) Director of Cooperative Audit
iii) NABARD
e) The first dairy co-operative society was registered in 1913 at _______.
i) Anand in Gujrat
ii) Allahabad in UP
iii) Aurangabad in Maharashtra
f) In Cooperative Society, administration, admission of members and
allocation of shares is done by ______.
i) Secretary
ii) Managing Committee
iii) President

P.T.O.
Q2) State the Objectives and Features of Credit Co-operative Society. [18]

Q3) What are the types of Co-operatives in Maharashtra? [18]

Q4) Explain Audit and Taxation of Co-operatives Organization. [18]

Q5) Explain the Importance of Co-operative Management. [18]

Q6) Write Short Notes on: (Any Two) [10]

a) Failure of the Co-operative Movement
b) Role of the Communication in Co-operative Organization
c) Aim of Co-operative Society
d) Functions of Co-operative Sugar Factory



[6319]-212 2
Total No. of Questions : 6]

PC4541
[6319]-212
M.Com. (Part - I)
MC562MJ : MANAGEMENT OF CO-OPERATIVE MOVEMENT
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$_m§H$ 1 Am{U àíZ H«$_m§H$ 6 A{Zdm¶©.
2) àíZ H«$_m§H$ 2 Vo àíZ H«$_m§H$ 5 n`ªV H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb AmH$S>o nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
à. 1) ~hþn`m©`r àíZ. [6]
A) ZmJar nVg§ñWm Á`mbm .......... Agohr åhUVmV.
i) amï´>r` ~±H$
ii) ZmJar ghH$mar ~±H$
iii) {Oëhm _Ü`dVu ghH$mar ~±H$
~) ghH$mar g§ñWoMr dm{f©H$ gd©gmYmaU g^m Am{W©H$ dfm©À`m g_márnmgyZ ............ À`m AmYr
~mobmdÊ`mV `mdr.
i) 1 df©
ii) 6 _{hZo
iii) 3 _{hZo
H$) ............ hm _hmamï´>mVrb ghH$mamMm àH$ma Zmhr.
i) J«mhH$ CËnmXH$
ii) ghH$mar nVg§ñWm
iii) {Oëhm _Ü`dVu ghH$mar ~±H$
S>) ghH$mar g§ñWoMo boImnarjH$ ............ Zo _§Oya Ho$boë`m g{_Vr _YyZ {Z`wº$ Ho$bo OmVrb.
i) ghH$mar g§ñWoMo {Z~§YH$
ii) ghH$ma boImnarjU g§MmbH$
iii) Zm~mS>©
B) n{hbr Xþ½Y ghH$mar g§ñWm 1913 _Ü`o ............ `oWo Zm|XUrH¥$V Pmbr.
i) JwOamV_Yrb AmZ§X
ii) CÎma àXoemVrb Abmhm~mX
iii) _hmamï´>mVrb Am¡a§Jm~mX
’$) ghH$mar g§ñWo_Ü`o àemgZ, g^mgXm§Mo àdoe Am{U g_ ^mJmMo dmQ>n ............ X²dmao Ho$bo
OmVo.
i) g{Md
ii) ì`dñWmnH$s` g{_Vr
iii) AÜ`j
[6319]-212 3
à. 2) ‘nV ghH$mar g§ñWoMr’ CX²{Xï>o Am{U d¡{eï²>`o gm§Jm. [18]

à. 3) ‘_hmamï´>mVrb ghH$mar g§ñWm’ H$moUË`m àH$maÀ`m AmhoV? [18]

à. 4) ‘ghH$mar g§ñWooMo’ boImnarjU Am{U H$a AmH$maUr ñnï> H$am. [18]

à. 5) ‘ghH$mar ì`dñWmnZmMo’ _hÎd ñnï> H$am. [18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) ghH$ma MidirMo An`e
~) ghH$mar g§ñWoVrb g§dmXmMr ^y{_H$m
H$) ghH$mar g§ñWoMo CX²{Xï>
S>) ghH$mar gmIa H$maImÝ`mMr H$m_o



[6319]-212 4
Total No. of Questions : 4] SEAT No. :
PC4542 [Total No. of Pages : 4
[6319]-213
First Year M.Com.
CO-OPERATION & RURAL DEVELOPMENT
RE 563 MJ : Rural Entrepreneurship And Micro Finance
(2023 Pattern) (Semester - II) (Credit System)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Multiple choice questions. [5]

a) __________ the primary objectives of rural entrepreneurship?
i) Industrial production ii) Service sector growth
iii) Agricultural activities iv) Export-oriented ventures
b) What does NABARD stand for __________.
i) National Association for Banking and Rural Development
ii) National Agricultural Bank for Rural Development
iii) National Agency for Building and Rural Development
iv) None of the above
c) Which of the following is __________ not a primary objective of rural
technology?
i) Enhancing agricultural productivity
ii) Improving healthcare facilities
iii) Promoting urbanization
iv) Providing clean drinking water
d) Which of the following is a key component of the Indian rural financial
system?
i) Urban-based investment banks
ii) Rural Cooperative Banks
iii) International insurance companies
iv) Multinational microfinance corparations
e) __________ microfinance model involves groups of individuals, typically
women, pooling their savings and providing mutual financial assistance
to members?
i) Grameen Model ii) Cooperative Model
iii) NABARD Model iv) Self-Help Group (SHG) Model
P.T.O.
Q2) What is the Rural Entrepreneurship? Explain the Challenges and Problems of
Rural Entrepreneurship. [10]
OR
Explain the institutional support like NABARD to rural entrepreneurship.

Q3) What is the Microfinance? Explain the Kinds of Microfinance and

Micro-Remittances. [10]
OR
Explain the Important role of NGOs in Educating and formation of SHGs.

Q4) Short Notes. (Any two) [10]

a) Rural Artisans
b) Rural Technology
c) Linkages with Banks and Markets
d) Micro-Securitization



[6319]-213 2
Total No. of Questions : 4]

PC4542
[6319]-213
First Year M.Com.
CO-OPERATION & RURAL DEVELOPMENT
RE 563 MJ : Rural Entrepreneurship And Micro Finance
(2023 Pattern) (Semester - II) (Credit System)
(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) gd© àíZ gmoS>{dUo A{Zdm`© AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r _yi B§J«Or àíZ{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [5]

A) ............... ho J«m_rU CÚmoOH$VoMo àmW{_H$ C{Ôï> Amho?
i) Am¡Úmo{JH$ CËnmXZ ii) godm joÌmVrb dmT>
iii) H¥$fr CnH«$_ iv) {Z`m©V- H|${ÐV CnH«$_
~) Zm~mS>© åhUOo H$m` ...............
i) ~±qH$J Am{U J«m_rU {dH$mgmgmR>r amï´>r` g§KQ>Zm
ii) J«m_rU {dH$mgmgmR>r amï´>r` H¥$fr ~±H$
iii) B_maV Am{U J«m_rU {dH$mgmgmR>r amï´>r` EOÝgr
iv) darbn¡H$s H$mhrhr Zmhr
H$) Imbrbn¡H$s H$moUVo ............... ho J«m_rU V§ÌkmZmMo àmW{_H$ C{Ôï> Zmhr?
i) H¥$fr CËnmXH$Vm dmT>dUo
ii) Amamo½` gw{dYm gwYmaUo
iii) eharH$aUmbm MmbZm XoUo
iv) ewÕ {nÊ`mÀ`m nmÊ`mMr ì`dñWm H$aUo
S>) Imbrbn¡H$s ............... ^maVr` J«m_rU AW©ì`dñWoÀ`m àUmbrMm à_wI KQ>H$ Amho?
i) ehar-AmYm[aV Jw§VdUyH$ ~±H$m
ii) J«m_rU ghH$mar ~±H$m
iii) Am§Vaamï´>r` {d_m H§$nÝ`m
iv) ~hþamï´>r` _m`H«$mo\$m`ZmÝg H$m°nm}aoeÝg
B) ............... _m`H«$mo\$m`ZmÝg _m°S>ob_Ü`o ì`ŠVtMo JQ>, {deofV… _{hbm, Ë`m§Mr ~MV EH$Ì
H$aUo Am{U g^mgXm§Zm nañna Am{W©H$ ghmæ` àXmZ H$aUo g_m{dï> Amho?
i) J«m_rU _m°S>ob ii) ghH$mar _m°S>ob
iii) Zm~mS>© _m°S>ob iv) ñd`§-_XV JQ> (SHG) _m°S>ob

[6319]-213 3
à. 2) J«m_rU CÚmoOH$Vm åhUOo H$m`? J«m_rU CÚmoOH$VoVrb AmìhmZo Am{U g_ñ`m ñnï> H$am. [10]
qH$dm
J«m_rU CÚmoOH$Vobm Zm~mS>© gma»`m g§ñWmË_H$ ghmæ`mMo ñnï>rH$aU Úm.

à. 3) _m`H«$mo\$m`ZmÝg åhUOo H$m`? _m`H«$mo\$m`ZmÝgMo àH$ma Am{U _m`H«$moao{_Q>Ýg ñnîQ> H$am. [10]
qH$dm
ñd`§ghmæ`Vm JQ>m§À`m {ejU Am{U {Z{_©Vr_Ü`o ñd`§godr g§ñWm§Mr _hÎdmMr ^y{_H$m ñnï> H$am.

à. 4) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) J«m_rU H$mamJra
~) J«m_rU V§ÌkmZ
H$) ~±H$m Am{U ~mOmanoR>m§er g§~§Y
S>) gyú_ - {gŠ`w[aQ>m`PoeZ



[6319]-213 4
Total No. of Questions : 6] SEAT No. :
PC4543 [Total No. of Pages : 4
[6319]-214
M.Com. (Part - I)
CO- OPERATION AND RURAL DEVELOPMENT
IC 564 MJ : International Co - Operative Movement
(2023 Pattern) (Credit System) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any three questions from question No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Multiple choice questions. (Any 6) [6]

a) __________ is the birth palce of the Co-operative movement in the world.
i) USSR ii) England
iii) Israel iv) France
b) In __________ each works for all and all work for each.
i) Socialism ii) Capitalism
iii) Co-Operation iv) Trade Unionism
c) Great Britian is the homeland of __________.
i) Rural Credit Co-Operatives ii) Urban Co-Operatives
iii) Diary Co-Operatives iv) Co-Operative Store Movement
d) __________ was a pioneer leader of Indian Cooperative Movement.
i) D.R. Gadgil ii) Vaikunthbhai Mehta
iii) Sardar Patel iv) Dr. Vergis Kurien
e) ICA refers to _________.
i) International Co-Operative Alliance
ii) Indian Co-Operative Association
iii) Indonesian Co-Operative Association
iv) International Control of Alliances
f) ________ has been called the ‘Father of English Socialism’.
i) Sir Frederick Nicholson ii) Dr. William King
iii) France Charles Fourier iv) Robert Owen
P.T.O.
 g) _________ is called Sahakarmaharshi
i) Dr. Vittalrao Vikhe Patil ii) Shri. Vasantdada Patil
iii) Shri. Rajarambapu Patil iv) Shri. Bhausaheb Thorat
h) IFFCO is headquartered in _________.
i) Mumbai ii) Bangalore
iii) New Delhi iv) Pune

Q2) What is ‘Cooperative Movement’? Explain the origins of Co-Operative

Movement in the World. [18]

Q3) Explain the role of International Organizations in the Development of

Co-Operative Movement. [18]

Q4) State and Explain two notable leaders from the state level and their Contributions
to the Co-Operative movement. [18]

Q5) Explain the role of Co-Operative Movement in the Development of Indian

Economy. [18]

Q6) Write Short Notes. (any two) [10]

a) Role of Dr. William King in Co-Operative Movement
b) IFFCO
c) Principles of International Co-Operative Alliance (ICA)
d) Dr. Verghese Kurien’s Co-Operative Model



[6319]-214 2
Total No. of Questions : 6]

PC4543
[6319]-214
M.Com. (Part - I)
CO- OPERATION AND RURAL DEVELOPMENT
IC 564 MJ : International Co - Operative Movement
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 _Yrb H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. (H$moUË`mhr ghm) [6]

A) ................. OJmVrb ghH$ma MidirMo OÝ_ñWmZ _mZbo OmVo.
i) `w.Eg.Eg.Ama ii) B§½b§S>
iii) BñÌmB©b iv) \«$mÝg
~) ................. _Ü`o àË`oH$ H$m_ gdmªgmR>r Am{U gd© H$m_ àË`oH$mgmR>r.
i) g_mOdmX ii) ^m§S>dbemhr
iii) ghH$ma iv) l{_H$ g§KdmX
H$) J«oQ> {~«Q>Z hr ................. Mr OÝ_^y_r Amho.
i) J«m_rU nVghH$ma ii) ehar ghH$ma
iii) S>oAar ghH$ma iv) ghH$mar ^m§S>ma Midi
S>) ................. ^maVr` ghH$mar MidirMo OZH$ ZoVo åhQ>bo OmVo.
i) S>r.Ama. JmS>Jri ii) d¡Hw§$R>^mB© _ohVm
iii) gaXma nQ>ob iv) S>m°. dJug Hw$[a`Z
B>) Am`. gr. E ‘ICA’ åhUOo .................
i) Am§Vaamï´>r` ghH$mar AmKmS>r ii) ^maVr` ghH$mar g§K
iii) B§S>moZo[em` ghH$mar g§K iv) Am§Vaaï´>r` {Z`§ÌU AmKmS>r
\$) ................. `m§Zm ‘B§J«Or g_mOdmXmMo OZH$’ åhQ>bo OmVo.
i) ga \«o$S>[aH$ {ZH$moëgZ ii) S>m°. {dë`_ qH$J
iii) \«$mÝg Mmëg© \$mo[a`a iv) am°~©Q> AmodoZ
[6319]-214 3
 `) ................. `m§Zm ghH$ma_hfu Ago åhQ>bo OmVo.
i) S>m°. {dÇ>bamd {dIo nmQ>rb ii) lr. dg§VXmXm nmQ>rb
iii) lr. amOmam_~mny nmQ>rb iv) lr. ^mD$gmho~ WmoamV
a) Am`.E\$.E\$.gr.Amo. ‘IFFCO’ Mo _w»`mb` ................. `oWo Amho.
i) _w~§ B© ii) ~§Jbmoa
iii) Zdr {Xëbr iv) nwUo

à. 2) ‘ghH$mar Midi’ åhUOo H$m`? OJmVrb ghH$mar MidirMm CJ_ ñnï> H$am. [18]

à. 3) ghH$mar MidirÀ`m {dH$mgmV Am§Vaamï´>r` g§ñWm§Mr ^y{_H$m ñnï> H$am. [18]

à. 4) amÁ` ñVamdarb XmoZ CëboIZr` ZoË`m§Mo ghH$mar MidirVrb `moJXmZ ñnîQ> H$am. [18]

à. 5) ^maVr` AW©ì`dñWoÀ`m {dH$mgmV ghH$mar MidirMr ^y{_H$m ñnï> H$am. [18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) S>m°. {dë`_ qH$J `m§Mr ghH$mar MidirVrb ^y{_H$m gm§Jm.
~) Am`.E\$.E\$.gr.Amo. (IFFCO)
H$) Am§Vaamï´>r` ghH$mar AmKmS>r (ICA) Mr VËdo gm§Jm.
S>) S>m°. dJug Hw$[a`Z `m§Mo ghH$ma _m°S>ob ñnï> H$am.



[6319]-214 4
Total No. of Questions : 6] SEAT No. :
PC4544 [Total No. of Pages : 4
[6319]-215
M.Com. (Part - I)
BUSINESS PRACTICES & ENVIRONMENT
BP 565 MJ : Modern Business Practices
(2023 Pattern) (Credit System) (Semester - II)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q. No. 1 and Q. No. 6 are compulsory.
2) Attempt any 3 questions from Q. No. 2 to Q. No. 5.
3) Figures to the right side indicate full marks.

Q1) Multiple Choice questions. [6]

a) Modern business is _______ oriented.
i) Technology ii) Goal
iii) Profit iv) Cultural
b) Modern businesses encourage their staff to think like _______.
i) Entrepreneurs ii) Buyers
iii) Sellers iv) Shareholders
c) Innovations are a must to survive in _______.
i) Business ii) Employment
iii) Society iv) Economy
d) Exchange or transfer of goods & services using online technologies is
known as _______.
i) Digital Business ii) E-Business
iii) E-Commerce iv) E-Advertisement
e) _______ is a person, who discovers the business opportunity.
i) Shareholder ii) Promoter
iii) Director iv) Secretary
f) Environment analysis provides inputs for strategies in _______ making.
i) Decision ii) Mission
iii) Vision iv) Role

P.T.O.
Q2) What is ‘Modern Business’? Explain the structure and nature of ‘Modern
Business’. [18]

Q3) Explain the significance of technological advancements and overcoming

challenges related to technology in business. [18]

Q4) Explain the importance of effective strategies in modern business and

competitive strategies for modern business. [18]

Q5) Explain the importance of promoting equality in business practices and various
advantages of diverse and inclusive workplaces. [18]

Q6) Write a short notes on (any 2 out of 4) [10]

a) Evolution of Business
b) Role of technology in business growth and efficiency
c) Digital transformation and E-Commerce strategies
d) Strategies for creating an inclusive culture



[6319]-215 2
Total No. of Questions : 6]

PC4544
[6319]-215
M.Com. (Part - I)
BUSINESS PRACTICES & ENVIRONMENT
BP 565 MJ : Modern Business Practices
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 `mn¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
à. 1) ~hþn`m©`r àíZ. [6]
A) AmYw{ZH$ ì`dgm` hm .......... A{^_wI Amho.
i) V§ÌkmZ ii) Ü`o`
iii) Z\$m iv) gm§ñH¥${VH$
~) AmYw{ZH$ ì`dgm` Ë`m§À`m H$_©Mmè`m§Zm .......... nÕVrMo {dMma H$aÊ`mg àmoËgm{hV H$aVmV.
i) CÚmoOH$ ii) IaoXrXma
iii) {dH«o$Vo iv) ^mJYmaH$
H$) ............ {Q>Hy$Z amhÊ`mgmR>r Zm{dÝ`Vm Amdí`H$ Amho.
i) ì`dgm` ii) amoOJma
iii) g_mO iv) AW©ì`dñWm
S>) Am°ZbmBZ V§ÌkmZ dmnéZ dñVy Am{U godm§Mr XodmUKodmU qH$dm hñVm§VaU ho ............ åhUyZ
AmoiIbo OmVo.
i) {S>{OQ>b ì`dgm` ii) B©-ì`dgm`
iii) B©-H$m°_g© iv) B©-Om{hamV
B) ............ hr EH$ Aer ì`º$s Amho, Or ì`dgm`mMr g§Yr emoYVo.
i) ^mJYmaH$ ii) àdV©H$
iii) g§MmbH$ iv) {MQ>Urg
’$) n`m©daU {dûcofU ho ............ à{H«$`m d ì`whaMZogmR>r BZnwQ> àXmZ H$aVo.
i) {ZU©` ii) {_eZ
iii) Ü`o` iv) ^y{_H$m
[6319]-215 3
à. 2) ‘AmYw{ZH$ ì`dgm`’ åhUOo H$m`? AmYw{ZH$ ì`dgm`mMr aMZm Am{U ñdén ho KQ>H$ ñnï> H$am.[18]

à. 3) V§ÌkmZmVrb àJVrMo _hÎd Am{U ì`dgm`mVrb V§ÌkmZmer g§~§{YV AmìhmZm§da _mV H$aUo ho KQ>H$ ñnï>
H$am. [18]

à. 4) AmYw{ZH$ ì`dgm`mVrb à^mdr YmoaUm§Mo _hÎd Am{U AmYw{ZH$ ì`dgm`mgmR>r ñnYm©Ë_H$ YmoaU ho
KQ>H$ ñnï> H$am. [18]

à. 5) ì`dgm` nÕVt_Ü`o g_mZVobm àmoËgmhZ XoÊ`mMo _hÎd Am{U H$m`©ñWir {d{dYVm Am{U gd©g_mdoeH$Vm
AgÊ`mMo {d{dY \$m`Xo ho KQ>H$ ñnï> H$am. [18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) ì`dgm`mMr CËH«$m§Vr
~) ì`dgm` dmT> Am{U H$m`©j_VoV V§ÌkmZmMr ^y{_H$m
H$) {S>{OQ>b n[adV©Z Am{U B©-H$m°_g© YmoaUo
S>) gd©g_mdoeH$ g§ñH¥$Vr {Z_m©U H$aÊ`mgmR>r YmoaUo



[6319]-215 4
Total No. of Questions : 4] SEAT No. :
PC4545 [Total No. of Pages : 4
[6319]-216
First Year M.Com.
BUSINESS PRACTICES AND ENVIRONMENT
BL 566 MJ : Business Laws and Ethics
(2023 Pattern) (Credit System) (Semester - II)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Multiple Choice Questions. [5]

a) Corporate governance is a form of _______.

i) External Regulation ii) Self-Regulation

iii) Government Control iv) Charitable Action

b) CSR and Corporate governance represent a _______ between, business

and society.

i) Social Climate ii) Special Contract

iii) Social Contract iv) Both (ii) & (iii)

c) _______ may be defined as managerial function to regulate the conduct

of the employees from top to bottom.

i) Ethics committee ii) Ethics management

iii) Corporate Committee iv) Business Ethics

d) Ethos is derived from _______ word.

i) Greek ii) Roman

iii) French iv) Latin

e) There are _______ categories of work ethos.

i) One ii) Three

iii) Four iv) Two

P.T.O.
Q2) Define ‘Corporate Governance’. What are the objectives of Corporate
Governance? [10]

Q3) What do you mean by ‘Business Ethics’? State the Nature of Ethics. [10]

Q4) Write Short Notes on. (Any 2) [10]

a) Evolution of Corporate Governance

b) Sources of Ethics

c) Importance of Corporate Governance

d) Concept of Corporate Ethics



[6319]-216 2
Total No. of Questions : 4]

PC4545
[6319]-216
First Year M.Com.
BUSINESS PRACTICES AND ENVIRONMENT
BL 566 MJ : Business Laws and Ethics
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) gd© àíZ gmoS>{dUo A{Zdm`© AmhoV.
2) COdrH$S>rb AmH$S>o àíZm§Mo nyU© JwU Xe©dVmV.
3) _yi g§X^m©gmR>r B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [5]

A) H$m°nm}aoQ> JìhZ©Ýg hm ............ Mm EH$ àH$ma Amho.
i) ~mô` {Z`_Z ii) ñd`§-{Z`_Z
iii) gaH$mar {Z`§ÌU iv) Y_m©Xm` H¥$Vr
~) gr. Eg. Ama. Am{U H$m°nm}aQo > JìhZ©Ýg, ì`dgm` Am{U g_mO `m§À`mVrb ............ Mo à{V{Z{YËd
H$aVmV.
i) gm_m{OH$ dmVmdaU ii) {deof H$ama
iii) gm_m{OH$ H$ama iv) XmoÝhr (ii) Am{U (iii)
H$) danmgyZ Imbn`ªV H$_©Mmè`m§À`m dV©ZmMo {Z`_Z H$aÊ`mgmR>r ............ ho ì`dñWmnH$s` H$m`©
åhUyZ n[a^m{fV Ho$bo OmD$ eH$Vo.
i) AmMma g{_Vr ii) Z¡{VH$ ì`dñWmnZ
iii) H$m°nm}aoQ> g{_Vr iv) ì`dgm` Z¡{VH$Vm
S>) BWm°g hm eãX ............ eãXmnmgyZ Ambm Amho.
i) J«rH$ ii) amo_Z
iii) \|«$M iv) b°{Q>Z
B) H$m_mÀ`m Z¡{VH$VoÀ`m ............ loUr AmhoV.
i) EH$ ii) VrZ
iii) Mma iv) XmoZ
[6319]-216 3
à. 2) ‘H$m°nm}aoQ> JìhZ©ÝgMr’ ì`m»`m H$am. H$m°nm}aoQ> JìhZ©ÝgMr CX²{Xï>o H$m` AmhoV? [10]

à. 3) ‘ì`dgm` Z¡{VH$Vm’ åhUOo H$m`? Z¡{VH$VoMo ñdén gm§Jm. [10]

à. 4) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) H$m°nm}aoQ> JìhZ©ÝgMr CËH«$m§Vr

~) Z¡{VH$VoMo ñÌmoV

H$) H$m°nm}aoQ> JìhZ©ÝgMo _hÎd

S>) H$m°nm}aoQ> Z¡{VH$VoMr g§H$ënZm



[6319]-216 4
Total No. of Questions : 6] SEAT No. :
PC4546 [Total No. of Pages : 4
[6319]-217
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
BA 567 MJ : Business Environment and Analysis
(2023 Pattern) (Credit System) (Semester - II)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No. 1 and Question No. 6 are compulsory.
2) Solve any three questions from Question No. 2 to Question No. 5.
3) Figures to the right side indicate full marks.

Q1) Multiple choice questions: [6]

a) An investment made by Multinational companies is called _______.
i) Foreign Investment ii) Deficit Accounting
iii) Mutual Fund iv) Corporate Fund
b) The term business environment refers to _______ factors which impact
functioning of a firm.
i) External factors ii) Management related factors
iii) Internal facrors iv) Internal and External factors
c) Study of human population is called as _______ environment.
i) Political ii) Social
iii) Demographic iv) Economic
d) Big Bazaar was founded by _______.
i) Krishna Biyani ii) Kishore Biyani
iii) Kumar Biyani iv) Kamal Biyani
e) _______ are also known as Rural industries or Traditional industries.
i) Food industry ii) Cottage industry
iii) Agricultural industry iv) Manufacturing industry
f) _______ are not categorized under Macro Environment.
i) Employees ii) Suppliers
iii) Government iv) Competitor

P.T.O.
Q2) What is Private Sector’? Explain in detial growth of industries in Private Sector
in India. [18]

Q3) What is ‘Business Environment? Explain the Role and Importance ‘Business
Environment. [18]

Q4) What is ‘Macro Business Environment’? Explain in detail various factors of

Macro Business Environment. [18]

Q5) Describe the Biography of Chordia the owner of Praveen Foods Pvt Ltd.[18]

Q6) Write Short Notes. (Any 2) [10]

a) Multinational Companies

b) Strategic Management

c) Classification of Macro Environment

d) Biography of Bhavarlal Jain



[6319]-217 2
Total No. of Questions : 6]

PC4546
[6319]-217
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
BA 567 MJ : Business Environment and Analysis
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àý H«$_m§H$ 1 Am{U àý H«$_m§H$ 6 A{Zdm`© AmhoV.
2) àý H«$_m§H$ 2 Vo àý H«$_m§H$ 5 n`ªV H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©dVmV.

à. 1) ~hþ{dH$ënr` àíZ. [6
A) ~hþamï´>r` H§$nÝ`m§Zr Ho$boë`m Jw§VdUwH$sbm ............ åhUVmV.
i) naH$s` Jw§VdUwH$ ii) VwQ> ImVo
iii) nañna {ZYr iv) H§$nZr {ZYr
~) ì`mdgm{`H$ n`m©daU hm eãX ì`dgm`mÀ`m H$m_H$mOmda n[aUm_ H$aUmè`m ............ KQ>H$m§Zm
gy{MV H$aVmo.
i) ~mø ii) ì`dñWmnZ g§~§{YV
iii) A§VJ©V iv) A§VJ©V Am{U ~mø
H$) _mZdr bmoH$g§»`oÀ`m Aä`mgmbm ............ n`m©daU Ago åhUVmV.
i) amOH$s` ii) gm_m{OH$
iii) bmoH$g§»`m iv) Am{W©H$
S>) {~J ~PmaMr ñWmnZm ............ `m§Zr Ho$br.
i) H¥$îUm {~`mUr ii) {H$emoa {~`mUr
iii) Hw$_ma {~`mUr iv) H$_b {~`mUr
B) ............ ho J«m_rU CÚmoJ qH$dm nma§nm[aH$ CÚmoJ åhUyZhr AmoiIbo OmVmV.
i) AÞ CÚmoJ ii) Hw$Q>ra CÚmoJ
iii) H¥$fr CÚmoJ iv) CËnmXZ CÚmoJ
\$) ............ ho g_J« n`m©daU A§VJ©V dJuH¥$V Ho$bobo ZmhrV.
i) H$_©Mmar ii) nwadR>mXma
iii) gaH$mar iv) ñnY©H$

[6319]-217 3
à. 2) ‘ImOJr joÌ’ åhUOo H$m`? ^maVmVrb ImOJr joÌmVrb CÚmoJm§À`m dmT> g{dñVa ñnï> H$am. [18]

à. 3) ‘ì`dgm` n`m©daU’ åhUOo H$m`? ì`dgm` n`m©daUmMr ^y{_H$m Am{U _hÎd ñnï> H$am. [18]

à. 4) ‘g_J« ì`dgm` n`m©daU’ åhUOo H$m`? g_J« ì`dgm` n`m©daUmVrb {d{dY KQ>H$m§Mo g{dñVa dU©Z
H$am. [18]

à. 5) àdrU \y$S²>g àm. {b. `m H§$nZrMo _mbH$ Mmoa{S>`m `m§À`m M[aÌmMo dU©Z H$am. [18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) ~hþamï´>r` H§$nÝ`m

~) ì`whaMZmË_H$ ì`dñWmnZ

H$) g_J« n`m©daUmMo dJuH$aU

S>) ^dabmb O¡Z `m§Mo M[aÌ



[6319]-217 4
Total No. of Questions : 6] SEAT No. :
PC4547 [Total No. of Pages : 4
[6319]-218
M.Com. (Part - I)
BV568MJ : BUSINESS ETHICS & PROFESSIONAL VALUES
(2023 Pattern) (Credit System) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and Question No. 6 are Compulsory.
2) Solve any three questions from question No. 2 to question No. 5.
3) Figures to the right indicate full Marks.

Q1) Multiple Choice Questions. [6]

a) Ethics Values A code of conduct provides a framework for guiding the
________ behavior of individuals in an organization.
i) Ethical ii) Legal
iii) Beneficial iv) Cultural
b) Corporate ethics focus on promoting ________ behavior within an
organization.
i) Unethical ii) Ethical
iii) Legal iv) Beneficial
c) Corporate governance is essential to ensure transparency, accountability
and long-term _______.
i) Monopoly ii) Dictatorship
iii) Profit iv) sustainability
d) Indian ethical practices in Human Resource Management emphasize fair
treatment, diversity and ________ development.
i) Profitability ii) Innovation
iii) Competitive iv) Employees
e) ________ is the responsible use of resources to ensure environmental
sustainability.
i) Conservation ii) Exploitation
iii) Carelessness iv) Depression
f) ________ is the moral responsibility of a business to make a positive
contribution to society.
i) Corporate Social Responsibility
ii) Maximizing profits
iii) Exploitation
iv) Unethical conduct

P.T.O.
Q2) What is the professional value? Explain the scope and significance in
professional values. [18]

Q3) What are the role of Business Ethics and Professional Values in a developing
civilized society? [18]

Q4) Explain Indian Ethical Practices in Finance and Marketing. [18]

Q5) What is Ethics in environment? Explain in detail Aspects & Causes of

Environmental Crisis. [18]

Q6) Write Short Notes on (Any Two) [10]

a) Corporate Ethics
b) Vedic Management
c) Ethics at Workplace
d) Sustainable Development



[6319]-218 2
Total No. of Questions : 6]

PC4547
[6319]-218
M.Com. (Part - I)
BV568MJ : BUSINESS ETHICS & PROFESSIONAL VALUES
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$_m§H$ 1 Am{U àíZ H«$_m§H$ 6 A{Zdm¶© AmhoV.
2) àíZ H«$_m§H$ 2 Vo àíZ H«$_m§H$ 5 n`ªV H$moUVohr VrZ àý gmoS>dm.
3) COì`m ~mOyMo AmH$S>o nyU© JwU Xe©dVmV.
4) g§X^m©gmR>r B§J«Or àíZ{ÌH$m nhmdr.

à. 1) ~hþ{dH$ënr` àíZ. [6]

A) Zr{V_yë`o AmMmag§{hVm g§ñWoVrb ì`º$s¨À`m Z¡{VH$ dV©ZmMo _mJ©Xe©Z H$aÊ`mgmR>r EH$ Mm¡H$Q>
àXmZ H$aVo.
i) Z¡{VH$ ii) H$m`Xoera
iii) \$m`Xoera iv) gm§ñH¥${VH$
~) H$m°nm}aoQ> Zr{V_yë`o g§ñWoVrb ........... dV©ZmMm àMma H$aÊ`mda bj H|${ÐV H$aVmV.
i) AZ¡{VH$ ii) Z¡{VH$
iii) H$m`Xoera iv) \$m`Xoera
H$) nmaXe©H$Vm, CÎmaXm{`Ëd Am{U XrK©H$mbrZ ............ gw{Z{üV H$aÊ`mgmR>r ì`mdgm{`H$ àemgZ
Amdí`H$ Amho.
i) _ºo$Xmar ii) hþHy$_emhr
iii) Z\$m iv) emœVVm
S>) _mZd g§gmYZ ì`dñWmnZmVrb ^maVr` Z¡{VH$ nÕVr Ý`mæ` dmJUyH$, {d{dYVm Am{U ............
{dH$mgmda ^a XoVmV.
i) \$m`XoeranUm ii) Zm{dÝ`nyU©
iii) ñnYm©Ë_H$ iv) H$_©Mmar
B) ............ hm n`m©daUr` emœVVm gw{Z{üV H$aÊ`mgmR>r g§gmYZmMm O~m~Xma dmna Amho.
i) g§dY©Z ii) emofU
iii) {ZîH$miOrnUm iv) CXmgrZVm
’$) g_mOmgmR>r gH$mamË_H$ `moJXmZ XoÊ`mMr ì`dgm`mMr Z¡{VH$ O~m~Xmar ............ Amho.
i) ì`mdgm{`H$ gm_m{OH$ O~m~Xmar ii) Z\$m dmT>dUo
iii) emofU iv) AZ¡{VH$ AmMaU

[6319]-218 3
à. 2) ì`mdhm[aH$ _yë`o åhUOo H$m`? ì`mdhm[aH$ _yë`mMr ì`már Am{U _hÎd ñnï> H$am. [18]

à. 3) gwgñ§ H¥$V g_mOmÀ`m {dH$mgmV ì`mdgm{`H$ Zr{V_yë`o Am{U ì`mdhm[aH$ _yë`m§Mr ^y{_H$m H$m` Amho?[18]

à. 4) {dÎm nwadR²>`mVrb Am{U {dnUZmVrb ^maVr` Z¡{VH$ H$m`©nÕVr ñnï> H$am. [18]

à. 5) n`m©daUmVrb Z¡{VH$Vm åhUOo H$m`? n`m©daUr` g§H$Q>mMo n¡by Am{U H$maUo Vnerbdma ñnï> H$am.[18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) ì`mdgm{`H$ Zr{V_yë`o
~) d¡{XH$ ì`dñWmnZ
H$) H$m_mÀ`m {R>H$mUr Z¡{VH$Vm
S>) emœV {dH$mg



[6319]-218 4
Total No. of Questions : 5] SEAT No. :
PC4548 [Total No. of Pages : 4
[6319]-219
M.Com. (Part - I)
CS 569 MJ : CORPORATE SOCIAL RESPONSIBILITY
(2023 Pattern) (Credit System) (Semester - II)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) Q. No. 1 and Q. No. 5 are compulsory.
2) Answer any 2 questions from Q. No. 2 to Q. No. 4.
3) Figures to the right indicate full marks.

Q1) Multiple choice questions: [5]

a) _______ stakeholder group is typically involved in providing feedback
and input during the implementation of CSR activities.
i) Shareholders only
ii) Customers only
iii) Employees, Customer, Community, and Regulators
b) _______ document requires companies to disclose details of their CSR
activities and expenditure, including penalties for non-compliance.
i) Income Statement
ii) Auditors report
iii) Board Report
c) _______ is a true statement about CSR in INDIA.
i) CSR is mandatory for companies with a minimum net worth of
Rs. 500 crores
ii) CSR includes initiatives in education and healthcare
iii) Both (i) & (ii)
d) As per Carroll’s model the 4 levels of CSR are _______.
i) Physical, economic, social and legal
ii) Philanthropic, economic, legal and ethical
iii) Philanthropic, economic, Social and ethical
e) _______ is / are a part of CSR to consumers.
i) Supply goods at reasonable prices
ii) Provide opportunity for being heard and redress genuine grievances
iii) Both (i) & (ii)
P.T.O.
Q2) What is CSR Assessment? Explain the need to conduct CSR Assessment.
Explain the steps involved in carrying out CSR Assessment. [10]

Q3) Discuss the moral and ethical arguments supporting Corporate Social
Responsibility, including the moral obligation of businesses to contribute
positively to society and the environment. [10]

Q4) Define Corporate Social Responsibility. Explain the concept of Corporate

Social Responsibility (CSR) and its significance in modern business practices.
[10]

Q5) Write Short Notes on. (Any Two) [10]

a) CSR Policy and governance
b) CSR towards stakeholders
c) Monitoring CSR Program
d) Triple Bottom Line Theory CSR



[6319]-219 2
Total No. of Questions : 5]

PC4548
[6319]-219
M.Com. (Part - I)
CS 569 MJ : CORPORATE SOCIAL RESPONSIBILITY
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 5 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 4 `mn¡H$s H$moUVohr XmoZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r B§J«Or àíZ{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [5]

A) .......... {hVYmaH$ JQ> gm_mÝ`V… CSR {H«$`mH$bmnm§À`m A§_b~OmdUrXaå`mZ A{^àm` Am{U
_m{hVr àXmZ H$aÊ`mV gh^mJr AgVmo.
i) \$º$ ^mJ YmaH$
ii) \$º$ J«mhH$
iii) H$_©Mmar, J«mhH$, g_wXm` Am{U {Z`m_H$
~) .......... XñVEodOmgmR>r H§$nÝ`m§Zr Ë`m§À`m CSR {H«$`mH$bmn Am{U IMm©Mo Vnerb CKS>
H$aUo Amdí`H$ Amho, Á`m_Ü`o nmbZ Z Ho$ë`m~Ôb X§S> g_m{dï> Amho.
i) CËnÝZ {ddaU
ii) boImnarjH$m§Mm Ahdmb
iii) _§S>imMm Ahdmb
H$) Imbrb n¡H$s H$moUVo {dYmZ ^maVmVrb CSR ~Ôb ~amo~a Amho?
i) grEgAma 500 H$moQ>r én`m§À`m {H$_mZ {Zìdi _yë` Agboë`m H§$nÝ`m§gmR>r ~§YZH$maH$
Amho
ii) grEgAma_Ü`o {ejU Am{U Amamo½` godm§_Ü`o CnH«$_ g_m{dï> AmhoV
iii) (i) Am{U (ii) XmoÝhr
S>) “H°$amobÀ`m _m°S>obZwgma CSR À`m 4 nmVir ............ AmhoV.
i) emar[aH$, Am{W©H$, gm_m{OH$ Am{U H$m`Xoera
ii) namonH$mar, Am{W©H$, H$m`Xoera Am{U Z¡{VH$
iii) namonH$mar, Am{W©H$, gm_m{OH$ Am{U Z¡{VH$”
B) ............ J«mhH$m§gmR>r grEgAmaMm EH$ ^mJ Amho.
i) dmOdr XamV dñVy nwadUo
ii) EoH$bo OmÊ`mMr Am{U Iè`m VH«$matMo {ZdmaU H$aÊ`mMr g§Yr XoUo
iii) (i) Am{U (ii) XmoÝhr
[6319]-219 3
à. 2) grEgAma _yë`m§H$Z åhUOo H$m`? CSR _yë`m§H$Z H$aÊ`mMr JaO ñnï> H$am. CSR _yë`m§H$Z
H$aÊ`mÀ`m à{H«$`oV H$moUË`m nm`è`m g_m{dï> AmhoV. [10]

à. 3) g_mO Am{U n`m©daUmgmR>r gH$mamË_H$ `moJXmZ XoÊ`mÀ`m ì`dgm`mÀ`m Z¡{VH$ Xm{`Ëdmgh ì`mdgm{`H$
gm_m{OH$ O~m~XmarMo g_W©Z H$aUmè`m Z¡{VH$ Am{U ZrVrnyU© `w{º$dmXmda MMm© H$am. [10]

à. 4) ì`mdgm{`H$ gm_m{OH$ O~m~Xmar n[a^m{fV H$am. ì`mdgm{`H$ gm_m{OH$ O~m~Xmar Mr g§H$ënZm

Am{U AmYw{ZH$ ì`dgm` nÕVr_Ü`o {VMo _hÎd ñnï> H$am. [10]

à. 5) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) grEgAma YmoaU Am{U àemgZ
~) {hVYmaH$m§àVr grEgAma
H$) grEgAma H$m`©H«$_mMo {ZarjU
S>) CSR Mm Ì¡Jw{UH$ {gÕm§V



[6319]-219 4
Total No. of Questions : 6] SEAT No. :
PC4549 [Total No. of Pages : 4
[6319]-220
M.Com. (Part - I)
KM 570 MJ : ELEMENTS OF KNOWLEDGE MANAGEMENT
(2023 Pattern) (Credit System) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and Question No. 6 are Compulsory.
2) Solve any three questions from question No. 2 to question No. 5.
3) Figures to the right indicate full Marks.

Q1) Multiple choice questions. [6]

a) ________ Strategic option should be used to bring people together to
share knowledge from dispersed part of organisation.
i) Competitve intelligence ii) Communities practice
iii) Storytelling iv) E learning
b) ________ is not a characteristic of an effective system of presenting
knowledge.
i) Accessibility ii) Complexity
iii) Clarity iv) Relevance
c) ________ is the stored learning from an organization’s history that can
be used for decision-making and other purposes.
i) Organizationl learning ii) Knowledge warehouse
iii) Best practices iv) Organizational memory
d) ________ Cross-functional area is most concerned with leveraging
customer insights and market intelligence.
i) Finance
ii) E-commerce
iii) Marketing
iv) Total Quality Management (TQM)
e) In terms of knowledge acquisition, the Balanced Scorecard method
focuses primarily on ________.
i) Financial performance ii) Customer satisfaction
iii) Internal process iv) Learning and growth
f) ________ method of knowledge audit focuses on comparing performance
against industry standards.
i) Benchmarking ii) Balance Scorecard
iii) SWOT Analysis iv) None of the above

P.T.O.
Q2) Explain the difference between Data, Information and Knowledge. [18]

Q3) What is the meant by ‘Leader’? Explain the role of leader in Knowledge
Management. Discuss in detail about the Knowledge Management Matrix.[18]

Q4) Explain the relationship between Human Resource and Knowledge Management.
[18]

Q5) What is the mean by ‘Knowledge Strategy’? Explain the process of Knowledge
Strategic creation and Explain with example how Knowledge Strategy has
been created. [18]

Q6) Write Short Notes on. (Any Two) [10]

a) Organizational Learning
b) Measurement of Knowledge
c) Knowledge engineering for IT based services
d) Knowledge Audit



[6319]-220 2
Total No. of Questions : 6]

PC4549
[6319]-220
M.Com. (Part - I)
KM 570 MJ : ELEMENTS OF KNOWLEDGE MANAGEMENT
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$_m§H$ 1 Am{U àíZ H«$_m§H$ 6 A{Zdm¶© AmhoV.
2) àíZ H«$_m§H$ 2 Vo àíZ H«$_m§H$ 5 _Yrb H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>o {Xbobr g§»`m nyU© JwU Xe©dVmV.
4) g§X^m©gmR>r B§J«Or àíZ{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [6]

A) g§KQ>ZÀo `m {d{dY {d^mJmVyZ kmZmMr XodmUKodmU H$aÊ`mgmR>r nwT>rb n¡H$s ........... ì`wìhaMZoÀ`m
AmYmao g§KQ>ZÀ`m bmoH$m§Zm EH$Ì AmUbo OmVo.
i) ñnYm©Ë_H$ ~w{Õ_Îmm ii) gm_m{`H$ kmZ
iii) H$WmH$WZ iv) B©-b{ZªJ
~) ........... kmZ gmXa H$aÊ`mÀ`m à^mdr àUmbrMo d¡{eï²>` Zmhr.
i) àdoe`mo½`Vm ii) JwV§ mJwV§
iii) ñnï>Vm iv) àmg§{JH$Vm
H$) ........... ho g§ñWoÀ`m B{VhmgmVrb g§J«{hV {ejU Amho Oo {ZU©` KoÊ`mH$[aVm Am{U BVa hoVy§gmR>r
dmnabo OmD$ eH$Vo.
i) g§ñWmË_H$ {ejU ii) kmZmMo H$moR>ma
iii) gdm}Îm_ nÕVr iv) g§ñWmË_H$ ñ_¥Vr
S>) ........... H«$m°g-\§$ŠeZb joÌ J«mhH$m§À`m A§VÑ©ï>r Am{U _mH}$Q> B§Q>o{bOÝgMm \$m`Xm KoÊ`mer
g§~§{YV Amho.
i) {dÎm ii) B©-H$m°_g©
iii) {dnUZ iv) EHy$U JwUdÎmm ì`dñWmnZ (TQM)
B) kmZ A§Ho$jZmÀ`m g§X^m©V, ~°bÝg ñH$moAaH$mS>© nÕV àm_w»`mZo ............ da bj H|${ÐV H$aVo.
i) Am{W©H$ H$m_{Jar ii) J«mhH$m§Mo g_mYmZ
iii) A§VJ©V à{H«$`m iv) {eH$Uo Am{U dmT>
’$) kmZ boImnarjUmÀ`m ............ nÕVr_Ü`o CÚmoJmVrb ZoË`m§À`m g§KQ>ZmË_H$ nÕVtMr VwbZm
H$aUo g_m{dï> Amho.
i) ~|M_m{Hª$J nÕV ii) {eëbH$ ñH$moAaH$mS>© nÕV
iii) SWOT {dûcofU iv) S>oë\$s nÕV
[6319]-220 3
à. 2) S>oQ>m, _m{hVr Am{U kmZ `mVrb \$aH$ ñnï> H$am. [18]

à. 3) ‘ZoVm’ åhUOo H$m`? kmZ ì`dñWmnZmVrb ZoË`mMr ^y{_H$m ñnï> H$am. Zm°bOo _°ZOo _|Q> kmZ ì`dñWmnZmVrb
_°{Q´>Šg~Ôb Vnerbdma MMm© H$am. [18]

à. 4) _mZd g§gmYZ Am{U kmZ ì`dñWmnZ `m§À`mVrb ghg§~§Y ñnï> H$am. [18]

à. 5) ‘kmZì`yhaMZm’ åhUOo H$m`? kmZì`yhaMZm {Z{_©VrMr à{H«$`m ñnï> H$am Am{U kmZ ì`yhaMZm H$er
V`ma Ho$br OmVo Vo CXmhaUmgh ñnï> H$am. [18]

à. 6) WmoS>Š`mV {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) g§KQ>ZmË_H$ {ejU
~) kmZmMo _moO_mn
H$) IT AmYm[aV godm§gmR>r kmZ A{^`m§{ÌH$sH$aU
S>) kmZ A§Ho$jU



[6319]-220 4
Total No. of Questions : 6] SEAT No. :

PC-4550 [Total No. of Pages : 4

[6319]-221
M.Com. (Part - I)
ADVANCE BANKING & FINANCE
LP 571 MJ : Banking Law & Practices
(2023 Pattern) (Semester - II)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q. 1 and Q. 6 are compulsory
2) Attempt any Three Questions from Q. No. 2 to Q. No. 5.
3) Figures to the right indicate full marks.

Q1) Fill up the blanks with appropriate answers. [6]

i) The Prevention of Money Laundering Act 2002, come into force on
_________.
a) 01 April 2002 b) 01 March 2003
c) 01 July 2005 d) 23 April 2004
ii) Section 17 of The Prevention of Money Laundering Act 2002 provides
______
a) Search and seizure b) Retention of property
c) Appeal to Appellate Tribunal d) Appeal to High Court
iii) The Foreign Exchange and Management Act (FEMA) of 1999 is
legislation enacted by _____ country.
a) United States b) United Kingdom
c) India d) China
iv) The tern NPA in the banking sector refers to the assets of _______
a) Good d) Bad
c) Performing d) Non-Performing
v) The Banking Codes and Standards Board of India is an independent
body sponsored by _______
a) Reserve Bank of India (RBI)
b) Indian Banks Association (IBA)
c) Securities and Exchange Board of India (SEBI)
d) Ministry of Finance

P.T.O.
 vi) ______ technology enables customers to perform banking transactions
using their smartphones.
a) Virtual Reality (VR) b) Augmented Reality (AR)
c) Mobile Banking d) Quantum Computing

Q2) What is Money Laundering? Discuss the provision relating to Preliminary as

per the Prevention of Money Laundering Act, 2002 (Sections 1 and 2). [18]

Q3) Define the concept of “Authorized Person”. Explain the various provisions
under Section 10 to 12 as per the Foreign Exchange Management Act, 1999.
[18]

Q4) Explain the various types of risk while managing the assets & liabilities. Explain
the guidelines of RBI for assets and liabilities management. [18]

Q5) Define ‘Merger of Banking’. Explain the Recent cases of mergers and
acquisition in Indian Banking sector. Explain the impact of mergers on public
sector banks. [18]

Q6) Write a short note (Any 2) [10]

a) The Prevention of Money Laundering (Amendment) Act, 2012
b) New rules related to use of International Credit Cards
c) Non-Performing Assets
d) The Banking Codes and Standards Board of India

♦♦♦

[6319]-221 2
Total No. of Questions : 6]

PC-4550
[6319]-221
M.Com. (Part - I)
ADVANCE BANKING & FINANCE
LP 571 MJ : Banking Law & Practices
(2023 Pattern) (Semester - II)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [EHy$U JwU : 70
gyMZm : 1) àíZ H«$_m§H$ 1 Am{U àíZ H«$_m§H$ 6 A{Zdm`© AmhoV.
2 ) àíZ H«$_m§H$ 2 Vo àíZ H«$_m§H$ 5 n`ªV H$moUVohr VrZ àíZ gmoS>dm.
3 ) COdrH$S>rb A§H$ nyU© JwU Xe©dVmV.

àíZ 1) `mo½` n`m©` {ZdSy>Z [aH$må`m OmJm ^am. [6]

i) Ad¡Y g§nÎmr ewÕrH$aU à{V~§YH$ A{Y{Z`_ 2002, .............. `m VmaIonmgyZ A§_bmV
Ambm.
A) 01 E{àb 2002 ~) 01 _mM© 2003
H$) 01 Owb¡ 2005 S>) 23 E{àb 2004
ii) Ad¡Y g§nÎmr ewÓrH$aU à{V~§YH$ A{Y{Z`_,2002 Mo H$b_ 17 ........... àXmZ H$aVo.
A) emoY Am{U Oár ~) _mb_Îmm amIyZ R>odUo
H$) Anrb Ý`m`m{YH$aUmH$S>o Anrb S>) Cƒ Ý`m`mb`mV Anrb
iii) 1999 Mm naH$s` MbZ ì`dñWmnZ A{Y{Z`_ hm .......... `m Xoem×mao bmJy H$aÊ`mV
Ambobm H$m`Xm Amho.
A) `wZm`Q>oS> ñQ>oQ²>g ~) `wZm`Q>oS> qH$JS>_
H$) ^maV S>) MrZ
iv) ~±qH$J joÌmVrb EZnrE (NPA) hm eãX ......... _mb_Îmoer g§~§{YV Amho.
A) Mm§Jë`m ~) dmB©Q>
H$) CËnmXH$ S>) AZwËnmXH$

3 P.T.O.
 v) ^maVr` ~±qH$J g§{hVm Am{U _mZH$ _§S>i hr EH$ ñdm`Îm g§ñWm AgyZ ......... ×mao
àm`mo{OV Ho$br OmVo.
A) ^maVr` [aPd© ~±H$ ~) ^maVr` ~±H$ g§K
H$) ^maVr` à{V^yVr Am{U {d{Z_` _§S>i S>) {dÎm _§Ìmb`
vi) .......... V§ÌkmZ J«mhH$m§Zm Ë`m§À`m ñ_mQ>©\$moZMm dmna H$ê$Z ~±qH$J ì`dhma H$aÊ`mg
gj_ H$aVo.
A) Am^mgr dmñVd (VR) ~) g§d{Y©V dmñV{dH$Vm (AR)
H$) _mo~mB©b ~±qH$J S>) ¹$m§Q>_ H$åß`wqQ>J

àíZ 2) Ad¡Y g§nÎmr ewÕrH$aU åhUOo H$m`? Ad¡Y g§nÎmr ewÕrH$aU à{V~§YH$ A{Y{Z`_, 2002 À`m
H$b_ 1 d 2 Zwgma àmW{_H$Vo g§~§{YV VaVwXr ñnï> H$am. [18]

àíZ 3) ""A{YH¥$V ì`º$s'' Mr g§H$ënZm ñnï> H$am. naH$s` MbZ ì`dñWmnZ A{Y{Z`_ 1999 Zwgma
H$b_ 10 Vo 12 A§VJ©V {d{dY VaVwXr ñnï> H$am. [18]

àíZ 4) _mb_Îmm Am{U Xm{`Ëdo ì`dñWm{nV H$aVmZm Omo{I_rMo {d{dY àH$ma ñnï> H$am Am{U _mb_Îmm
d Xm{`Ëdo ì`dñWmnZmgmR>r Ama~rAm`Mr _mJ©Xe©H$ VÎdo ñnï> H$am. [18]

àíZ 5) "~±H$m§Mo {dbrZrH$aU' Mr ì`m»`m H$am. gÚ: H$mbrZ H$mimVrb ~±H$ joÌmVrb {dbrZrH$aU
Am{U g§nmXZ ñnï> H$am. gmd©O{ZH$ joÌmVrb ~±H$m§da {dbrZrH$aUmMm n[aUm_ ñnï> H$am.[18]

àíZ 6) {Q>nm {bhm (H$moUË`mhr XmoZ) [10]

A>) Ad¡Y g§nÎmr ewÕrH$aU à{V~§YH$ (gwYmaUm) A{Y{Z`_, 2012
~>) Am§Vaamï´>r` H«o${S>Q> H$mS>©À`m dmnam~m~VMo ZdrZ {Z`_
H$) AZwËnmXH$ _mb_Îmm
S>) ^maVr` ~±qH$J g§{hVm Am{U _mZH$ _§S>i

♦♦♦

[6319]-221 4
Total No. of Questions : 4] SEAT No. :

PC-4551 [Total No. of Pages : 4

[6319]-222
M.Com. (Part - I)
ADVANCED BANKING AND FINANCE
PS 572 MJ : Banking Products and Services
(2023 Pattern) (Semester - II)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Fill in the blanks (any five) : [5]

i) Huge number of employees is the characteristic of________
a) Modem banking b) Traditional banking
c) Commercial banking d) All of the above
ii) ______ is a disadvantage of traditional banking.
a) Physical visit b) Limited working hours
c) Savings account d) Loan service
iii) Currently, all types of banks have started providing ______ facilities.
a) Current account b) E-banking
c) Savings account d) Loan facility
iv) Digital banking is not possible without ________.
a) Manpower b) Internet and Technology
c) Government d) Urbanization
v) ______facilities are available in digital banking.
a) Mobile banking b) Online Account Opening
c) Digital lending d) All of the above
vi) ______ involves the process of providing traditional banking services
through online platforms without physical branches.
a) Traditional banking b) Neo-banking
c) Co-operative banking d) None of these

P.T.O.
Q2) What is Traditional Banking? Write the disadvantages of traditional banking.[10]

Q3) What is Digital Banking? Write the features of digital banking. [10]

Q4) Write short notes (any two) : [10]

a) Advantages of Wealth Management
b) Benefits of Insurance
c) Technological Development in Payment Systems
d) Cyber Security



[6319]-222 2
Total No. of Questions : 4]

PC-4551
[6319]-222
M.Com. (Part - I)
ADVANCED BANKING AND FINANCE
PS 572 MJ : Banking Products and Services
(2023 Pattern) (Semester - II)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1) gd© àíZ Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) [aH$må¶m OmJm ^am. (H$moU˶mhr nmM) [5]

i) H$‘©Mmè¶m§Mr àM§S> g§»¶m ho ........... Mo d¡{eï>ço Amho.
A) AmYw{ZH$ ~±qH$J ~) nma§nm[aH$ ~±qH$J
H$) ì¶mnmar ~±qH$J S>) darb gd©
ii) .............. hm nma§nm[aH$ ~±qH$JMm VmoQ>m Amho.
A) à˶j ^oQ> ~) ‘¶m©{XV H$m‘mMo Vmg
H$) ~MV ImVo S>) H$O© godm
iii) gܶm gd©M àH$maÀ¶m ~±H$m§Zr ............ hr gw{dYm CnbãY H$ê$Z Xoʶmg gwê$dmV Ho$br
Amho.
A) Mmby ImVo ~) B©-~±qH$J
H$) ~MV ImVo S>) H$O© gw{dYm
iv) {S>{OQ>b ~±qH$J ................ {edm¶ e³¶ Zmhr.
A) ‘Zwî¶~i ~) B§Q>aZoQ> Am{U V§ÌkmZ
H$) gaH$ma S>) eharH$aU
v) {S>{OQ>b ~±qH$J ‘ܶo ............ gw{dYm CnbãY AmhoV.
A) ‘mo~B©b ~±qH$J ~) Am°ZbmB©Z ImVo CKS>Uo
H$) {S>{OQ>b H$O© XoUo S>) darb gd©
vi) à˶j emIm§{edm¶ Am°ZbmB©Z ßb°Q>’$m°‘©Ûmao nma§nm[aH$ ~±qH$J godm àXmZ H$aʶmMr à{H«$¶m
.............. ‘ܶo g‘m{dð> Amho.
A) nma§nm[aH$ ~±qH$J ~) {ZAmo-~±qH$J
H$) ghH$mar ~±qH$J S>) ¶mn¡H$s Zmhr
3 P.T.O.
àíZ 2) nma§nm[aH$ ~±qH$J åhUOo H$m¶? nma§nm[aH$ ~±qH$JMo VmoQ>o {bhm. [10]

àíZ 3) {S>{OQ>b ~±qH$J åhUOo H$m¶? {S>{OQ>b ~±qH$J Mr d¡{eï>ço {bhm. [10]

àíZ 4) Q>rnm {bhm. (H$moUË`mhr XmoZ) [10]

A) g§nÎmr ì¶dñWmnZmMo ’$m¶Xo
~) {då¶mMo ’$m¶Xo
H$) no‘|Q> {gñQ>r‘ ‘Yrb Vm§{ÌH$ {dH$mg
S>) gm¶~a gwajm



[6319]-222 4
Total No. of Questions : 6] SEAT No. :
PC5139 [Total No. of Pages : 4
[6319]-223
M.Com. (Part - I)
BANKING & FINANCE
MP-573-MJ : Monetary Policy
(2023 Pattern) (Semester - II) (Credit System)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and 6 are compulsory.
2) Attempt any three questions from question No.2 to 5.
3) Figures to the right indicates full marks.

Q1) Multiple Choice Questions. [6]

a) The monetary policy in India is carried out under the authority of
the _______
i) Reserve Bank of India ii) Bank of India
iii) State bank iv) NABARD
b) The _______ is calculated by considering the inflation variation and the
optimal output variation.
i) Deficiency monetary policy ii) Efficiency monetary policy
iii) Excess monetary policy iv) Decrease in output Policy
c) What is the minimum number of meeting has to be conducted by Monetary
Policy Committee?
i) 4 ii) 6
iii) 2 iv) 8
d) The rate at which banks park surplus funds with the RBI helps to absorb
liquidity.
i) Repo Rate ii) Bank Rate
iii) Cash Reserve Ratio iv) Reverse Repo Rate
e) The full form of ‘SLR’ is ________
i) Standard Liquidity Ratio ii) Statutory Limited Ratio
iii) Statutory Liquidity Ratio iv) Security Liquidity Ratio
f) ______ monetary policy refers to the actions taken by a central bank to
promote economic stability.
i) Deficiency policy ii) Efficiency policy
iii) Excess policy iv) Stability Policy

P.T.O.
Q2) What do you mean by Modern Monetary Theory? Explain the History of
Modern Monetary theory. [18]

Q3) Define the Monetary Policy and explain the Scope and Importance of Monetary
Policy. [18]

Q4) Explain the Composition and Functions of Monetary Policy Committee (MPC).
[18]

Q5) Explain in details the advantages of Economic with in Developing Countries.

[18]

Q6) Write Short notes. (Any two) [10]

a) Elements of Modern Monetary Theory

b) Monetary Policy Committee

c) Contractionary Monetary Policy

d) Recent policy changes announced by the RBI.



[6319]-223 2
Total No. of Questions : 6]

PC5139
[6319]-223
M.Com. (Part - I)
BANKING & FINANCE
MP-573-MJ : Monetary Policy
(2023 Pattern) (Semester - II) (Credit System)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 ‘Yrb H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn¶m©¶r àíZ. [6]

A) ^maVmVrb MbZ{df¶H$ YmoaU ............... À¶m A{YH$mamImbr MmbVo.
i) [aPìh© ~±H$ Am°’$ B§{S>¶m ii) ~±H$ Am°’$ B§{S>¶m
iii) ñQ>oQ> ~±H$ iv) Zm~mS>©
~) ......... MbZdmT>rMm ’$aH$ Am{U Bï>V‘ AmCQ>nwQ> ’$aH$ {dMmamV KoD$Z JUZm Ho$br OmVo.
i) H$‘VaVm ‘m¡{ÐH$ YmoaU ii) H$m¶©j‘Vm Am{W©H$ YmoaU
iii) OmXm MbZ{df¶H$ YmoaU iv) CËnmXZ YmoaUmV KQ>
H$) MbZ{df¶H$ YmoaU g{‘VrZo {H$‘mZ {H$Vr ~¡R>H$ Am¶mo{OV H$amdr?
i) 4 ii) 6
iii) 2 iv) 8
S>) ~±H$m Á¶m XamZo Ama~rAm¶H$S>o A{V[aº$ {ZYr R>do VmV ˶m XamZo VabVm (amoIVm) emofʶmg ‘XV hmoV.o
i) aonmo Xa ii) ~±H$ Xa
iii) amoI amIrd à‘mU iv) [aìhg© aonmo aoQ>
B) ‘SLR’ Mo nyU© ê$n ........... Amho.
i) ‘mZH$ VabVm à‘mU ii) d¡Ym{ZH$ ‘¶m©{XV à‘mU
iii) d¡Ym{ZH$ VabVm à‘mU iv) gwa{jV VabVm à‘mU
’$) .............. Am{W©H$ ñW¡¶m©bm àmoËgmhZ XoʶmgmR>r H|$Ðr¶ ~±H$o Zo Ho$boë¶m H¥$VtMm AW© MbZ{df¶H$
YmoaU Amho.
i) H$‘VaVm YmoaU ii) H$m¶©j‘Vm YmoaU
iii) OmXm YmoaU iv) pñWaVm YmoaU
[6319]-223 3
à. 2) AmYw{ZH$ MbZ {gÕm§V åhUOo H$m¶? AmYw{ZH$ MbZ {gÕm§VmMm B{Vhmg ñnï> H$am. [18]

à. 3) Am{W©H$ YmoaUmMr ì¶m»¶m H$am Am{U ì¶már Am{U ‘hÎd ñnï> H$am. [18]

à. 4) MbZm{df¶H$ YmoaU g{‘Vr (MPC) Mr aMZm Am{U H$m¶} ñnï> H$am. [18]

à. 5) {dH$gZerb Xoem§‘Yrb Am{W©H$ ’$m¶Xçm§Mo Vnerbdma dU©Z H$am. [18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) AmYw{ZH$ ‘m¡{ÐH$ {gÕm§VmMo KQ>H$

~) MbZ{df¶H$ YmoaU g{‘Vr
H$) AmHw§$MZmË‘H$ MbZ{df¶H$ YmoaU
S>) RBI Zo Om{ha Ho$bobo AbrH$S>rb YmoaUmVrb ~Xb



[6319]-223 4
Total No. of Questions : 6] SEAT No. :

PC-4552 [Total No. of Pages : 4

[6319]-224
M.Com. (Part - I)
ADVANCED MARKETING
CR 574 MJ : Public Relations and Corporate
Communications
(2023 Pattern) (Semester - II)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q 1 and Q 6 are compulsory.
2) Student can attempt any three questions from Q. No. 2 to Q. No.5
3) Figure to the right side indicates marks

Q1) Fill in the Blanks. [6]

i) Which of the following is not a function of PR Department
a) Selling
b) Corporate Communication
c) Lobbying
ii) What is meant by micro-blogging?
a) Blogs posted by companies
b) Blogs with limited individual posts, limited by character count
typically
c) All of the above
iii) Corporate communication is ______ in nature
a) Simple b) Plain
c) Complex
iv) Information Technology Act was enacted in the year
a) 2000 b) 2001
c) 2002
v) In which year was the copyright act was enforced
a) 1956 b) 1957
c) 1958
vi) What is blogging?
a) Creating photographic content
b) Publishing a video/audio content on web
c) All of these

P.T.O.
Q2) What is Corporate Blogging? Explain its characteristics and types. [18]

Q3) What is public relations? Explain role and scope of public relations. [18]

Q4) What is time management skills? Explain deadlines, managing several tasks at
once. [18]

Q5) What are computer skills for public relations? Explain new media for public
relations. [18]

Q6) Write Short Notes (Any 2 out of 4). [10]

a) Making a Business Blog
b) Mass Media Laws
c) Corporate Communication
d) Digital Piracy

♦♦♦

[6319]-224 2
Total No. of Questions : 6]

PC-4552
[6319]-224
M.Com. (Part - I)
ADVANCED MARKETING
CR 574 MJ : Public Relations and Corporate
Communications
(2023 Pattern) (Semester - II)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [EHy$U JwU : 70
gyMZm : 1) àíZ H«$_m§H$ 1 Am{U àíZ H«$_m§H$ 6 A{Zdm`© AmhoV.
2 ) àíZ H«$_m§H$ 2 Vo àíZ H«$_m§H$ 5 n`ªV H$moUVohr VrZ àíZ gmoS>dm.
3 ) COdrH$S>rb A§H$ nyU© JwU Xe©dVmV.

àíZ 1) [aH$må`m OmJr `mo½` eãX {bhm. [6]

i) Imbrbn¡H$s H$moUVo nrAma {d^mJmMo H$m`© Zmhr
A) {dH«$s ~) ì`mdgm{`H$ g§àoeZ
H$) bm°q~J
ii) _m`H«$mo-ãbm°qJJ åhUOo H$m`?
A) H§$nÝ`m§Zr nmoñQ> Ho$bobo ãbm°J
~) _`m©{XV d¡`{ŠVH$ nmoñQ> Agbobo ãbm°J, gm_mÝ`V: dU© g§»`oZwgma _`m©{XV
H$) darb gd©
iii) H$m°nm}aoQ> H$å`w{ZHo$eZ åhUOo ........... ñdê$nmMo AgVo
A) gmono ~) gmYo
H$) JwV§ mJwV§ rMo
iv) _m{hVr V§ÌkmZ H$m`Xm gmbr bmJy H$aÊ`mV Ambm
A) 2000 ~) 2001>
H$) 2002

3 P.T.O.
 v) H$m°nramB©Q> H$m`Xm H$moUË`m dfu bmJy H$aÊ`mV Ambm
A) 1956 ~) 1957
H$) 1958
vi) ãbm°qJJ åhUOo H$m`?
A) \$moQ>moJ«m{\$H$ gm_J«r V`ma H$aUo
~) do~da pìh{S>Amo/Am°{S>Amo gm_J«r àH$m{eV H$aUo
H$) darb gd©

àíZ 2) H$m°nm}aoQ> ãbm°qJJ åhUOo H$m`? Ë`mMr d¡{eï²>ço Am{U àH$ma ñnï> H$am. [18]

àíZ 3) OZg§nH©$ åhUOo H$m`? OZg§nH$m©Mr ^y{_H$m Am{U ì`mßVr ñnï> H$am. [18]

àíZ 4) doi ì`dñWmnZ H$m¡eë` åhUOo H$m`? EH$mM doir AZoH$ H$m`} ì`dñWm{nV H$aUo ñnï> H$am.[18]

àíZ 5) OZg§nH$m©gmR>r g§JUH$ H$m¡eë`o H$m` AmhoV? OZg§nH$m©gmR>r ZdrZ _mÜ`_ g_OmdyZ gm§Jm.[18]

àíZ 6) {Q>nm {bhm (Mma n¡H$s XmoZ) [10]

A>) ì`dgm` ãbm°J ~ZdUo
~>) _mg _r{S>`m H$m`Xo
H$) H$m°nm}aoQ> H$å`w{ZHo$eZ
S>) {S>{OQ>b nm`agr

♦♦♦

[6319]-224 4
Total No. of Questions : 3] SEAT No. :

PC-4553 [Total No. of Pages : 2

[6319]-225
M.Com. (Part - I)
BR 575 MJ : Branding (Ad. Marketing)
(2023 Pattern) (Semester - II)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) What is the Branding? Explain the brand planning and brand elements. [10]

Q2) What is Brand Building? Explain the Brand Building strategies. [10]

Q3) Write short notes (Any 3) [15]

a) Essential Brand Components

b) Challenges for Branding

c) Branding in Graphic Design

d) Growing and Sustaining Brands

♦♦♦

P.T.O.
Total No. of Questions : 3]

PC-4553
[6319]-225
M.Com. (Part - I)
BR 575 MJ : Branding (Ad. Marketing)
(2023 Pattern) (Semester - II)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [EHy$U JwU : 35
gyMZm : 1) gd© àíZ A{Zdm`© AmhoV.
2 ) COdrH$S>rb AmH$S>o nyU© JwU Xe©{dVmV.

àíZ 1) {MÝhm§{H$V åhUOo H$m`? {MÝhm§H$Z {Z`moOZ Am{U {MÝhm§H$Z KQ>H$ ñnï> H$am. [10]

àíZ 2) {MÝhm§H$Z ~m§YUr åhUOoo H$m`? {MÝhm§H$Z ~m§YUr ì`yhaMZm ñnï> H$am. [10]

àíZ 3) Q>rnm {bhm (H$moUË`mhr VrZ) [15]

A) Amdí`H$ {MÝhm§H$Z KQ>H$
~) {MÝhm§{H$V gmR>rMr AmìhmZo
H$) J«m{\$H$ {S>PmBZ_Ü`o {MÝhm§{H$V
S>) d¥X²{YJV Am{U eídV {MÝhm§H$Z

♦♦♦

2
Total No. of Questions : 6] SEAT No. :

PC-4554 [Total No. of Pages : 4

[6319]-226
M.Com.
MARKETING
MS576MJ : Service Marketing
(2023 Pattern) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No.1 and Question No.6 are Compulsory.
2) Solve any Three Questions from question No.2 to Question No.5.
3) Figures to the right side indicate full marks.

Q1) Fill in the blanks by selecting suitable choice. (Any 6) [6]

i) Services marketing is important in today’s context because of it ______
a) Generates more GDP
b) Generates more customer
c) Generates more jobs and GDP
d) Generates more jobs
ii) Customer’s satisfaction level is classified as _______.
a) Unitmatrics b) Procedural matrics
c) Marketing external matrics d) Sampling matrics
iii) Which of the following is not an example of”tangibilizing” a service
product?
a) Employee uniforms b) Exterior of the property
c) Plant presentation d) All of the above
iv) Perception of performance-Expectation gives us _______.
a) Customer motivation b) Customer service
c) Customer satisfaction d) Customer performance

P.T.O.
 v) Service positioning is about __________
a) Developing a service
b) Developing a perception of the service
c) Service quality decisions
d) Perceptual mapping
vi) Determinants of Service quality in service-quality model includes
_________
a) Reliability and Empathy b) Responsiveness
c) Assurance and Tangibles d) All of the above
vii) According to service quality model, willingness of employees to solve
problems of customers is classified as __________
a) Responsiveness b) Assurance
c) Empathy d) Reliability

Q2) What do you mean by services? Explain Characteristics of Services. [18]

Q3) What is ‘Product Mix’? State levels of product in services and service
development strategies. [18]

Q4) What is the Services Communication Strategy? Explain in detail the challenges
associated with the development of the services. [18]

Q5) Define the term ‘Consumer Service Perception’. Explain the importance and
process of consumer service perception management. [18]

Q6) Write Short Notes (Any two) : [10]

a) Characteristics of Services
b) Service Delivery Process
c) Customer Loyalty
d) Service Quality


[6319]-226 2
Total No. of Questions : 6]

PC-4554
[6319]-226
M.Com.
MARKETING
MS576MJ : Service Marketing
(2023 Pattern) (Semester - II)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àý H«$. 1 Am{U àý H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àý H«$. 2 Am{U àý H«$. 5 _Yrb H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àýn{ÌH$m nhmdr.

àíZ 1) `mo½` n`m©` {ZdSy>Z [aH$må`m OmJm ^am. (H$moUË`mhr ghm) [6]
i) ""AmOÀ`m g§X^m©V godm {dnUZ _hÎdmM§ Amho H$maU ...........
A) A{YH$ GDP CËnÞ H$aVo
~) A{YH$ J«mhH$ CËnÞ H$aVo
H$) A{YH$ ZmoH$ar Am{U GDP CËnÞ H$aVo
S>) A{YH$ ZmoH$ar CËnÞ H$aVo
ii) J«mhH$m§À`m g_mYmZmMo ñVa .......... Zwgma dJuH$aU Ho$bo OmVo.
A) `w{ZQ> _°{Q´>Šg ~) àH«$s`mË_H$ _°{Q´>Šg
H$) {dnUZ ~mø _°{Q´>Šg S>) Z_wZm _°{Q´>Šg
iii) Imbrbn¡H$s H$moUVo EH$ ""godm CËnmXZ'' dñVybm'' Q>±Or{~brqPJ (ñnï> d {Z{üV)
H$aÊ`mMo CXmhaU Zmhr?
A) H$_©Mmar JUdoe ~) _mb_Îmm ~mø
H$) dZñnVr gmXarH$aU S>) darbn¡H$s gd©
iv) H$m`© gmXarH$aU Anojm `m§À`m AmH$bZmVyZ Amnë`mbm ......... Mr _m{hVr {_iVo.
A) J«mhH$ àoaUm ~) J«mhH$ godm
H$) J«mhH$ g_mYmZ S>) J«mhH$ gmXarH$aU

3 P.T.O.
 v) godm pñWVr åhUOo .........
A) godm {dH${gV H$aUo ~) godoMr YmaU {dH${gV H$aUo
H$) godm JwUdÎmoMo {ZU©` S>) ~moYmË_H$ _±qnJ
vi) godm JwUdÎmm à{V_mZmV godm JwUdÎmoÀ`m {ZYm©aH$m§_Ü`o .......... Mm g_mdoe hmoVmo.
A) {dœmgmWm© Am{U ghmZw^yVr ~) à{VgmX
H$) ImÌr Am{U A_yV©Vm S>) darbn¡H$s gd©
vii) godm JwUdÎmm à{V_mZmZwgma J«mhH$m§À`m g_ñ`m gmoS>dÊ`mMr H$_©Mmè`m§Mr Or BÀN>meº$s
AgVo {VMo dJuH$aU ....... Zwgma Ho$bo OmVo.
A) à{VgmX ~) ImÌr
H$) ghmZw^yVr S>) {dœmgmW©Vm

àíZ 2) godm åhUOo H$m`? godm§Mr d¡{eîQ>ço ñnï> H$am. [18]

àíZ 3) CËnmXZ {_l åhUOo H$m`? godm {dVaUmV CËnmXZmMr nmVir Am{U godm {dH$mg d ì`yhaMZm
gm§Jm. [18]

àíZ 4) godm g§àofU YmoaU H$m` Amho? godm§À`m {dH$mgmer g§~§{YV AmìhmZo g{dñVa ñnï> H$am. [18]

àíZ 5) J«mhH$ godm AmH$bZ `m g§H$ënZoMr ì`m»`m Úm. J«mhH$ godm AmH$bZ ì`dñWmnZmMo _hÎd
Am{U à{H«$`m ñnï> H$am. [18]

àíZ 6) WmoS>Š`mV {Q>nm {bhm. (H$moUË`mhr XmoZ) [10]

A) godm§Mo d¡{eîQ>ço
~) godm {dVaU à{H«$`m
H$) J«mhH$ {Zð>m
S>) godm JwUdÎmm


[6319]-226 4
Total No. of Questions : 6] SEAT No. :

PC-4555 [Total No. of Pages : 4

[6319]-301
M.Com. (Part - II)
BF - 601 MJ : BUSINESS FINANCE
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question 1 and 6 are compulsory.
2) Solve any three questions from Q.2 to Q.5.
3) Figures to the right side indicate full marks.

Q1) Fill in the blanks by selecting suitable choice : [6]

i) _________ area/areas is/are addressed by business finance.
a) Financing b) Investing
c) Both a) & b)
ii) Cash flows are a project’s revenue and are indicated by ______.
a) Positive numbers b) Negative numbers
c) Relative numbers
iii) ________ of a firm refers to the composition of its long-term funds and
its capital structure.
a) Capitalization b) Over - Capitalization
c) Under - Capitalization
iv) External sources of finance do not include ________.
a) Retained earnings b) Leasing contract
c) Overdrafts
v) Financial assets can also be termed as ________.
a) Securities b) Tangible assets
c) Intangible assets
vi) Working capital refers to ________.
a) Total assets b) Fixed assets
c) Current assets
P.T.O.
Q2) Define the term ‘Business Finance’. Explain in detail the Objectives and
Importance of Business Finance. [18]

Q3) What is ‘Capitalization’. Explain the Causes of Over Capitalization and Under
Capitalization. [18]

Q4) Define the terms ‘Equity Shares’ and ‘Preference Shares’. State the
Characteristics and Distinctions between Equity Shares and Preference Shares.
[18]

Q5) Describe in detail Characteristics, Need and Sources of Short-Term Finance.

[18]

Q6) Write Short Notes on (Any Two) [2 × 5 = 10]

a) Time value of money
b) Objectives of financial planning
c) Dividend Decision
d) Advantages and disadvantages of working capital



[6319]-301 2
Total No. of Questions : 6]

PC-4555
[6319]-301
M.Com. (Part - II)
BF - 601 MJ : BUSINESS FINANCE
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 d 6 A{Zdm`© AmhoV.
2) àíZ H«$. 2 Vo 5 ‘Yrb H$moUVohr VrZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) ¶mo½¶ n¶m©¶mMr {ZdS>> H$ê$Z [aH$må¶m OmJm ^am. [6]

i) ì¶mdgm{¶H$ {dÎmnwadRçmÛmao ................. joÌ/joÌo g§~moYbo OmVo/OmVmV.
A) {dÎmnwadR>m ~) JwV§ dUyH$
H$) "A' Am{U "~' XmoÝhrhr
ii) amoI àdmh hm àH$ënmMm ‘hgyb AgVmo Am{U Vmo ............ Ûmao Xe©{dbm OmVmo.
A) gH$mamË‘H$ g§»¶m ~) ZH$mamË‘H$ g§»¶m
H$) gmnoj g§»¶m
iii) H§$nZrMo ................... ho {XK©H$m{bZ {ZYr Am{U ^m§S>db aMZm ¶m§À¶m g§¶moJmer
g§~§{YV Amho.
A) ^m§S>dbrH$aU ~) A{YH$ - ^m§S>dbrH$aU
H$) Aën - ^m§S>dbrH$aU
iv) {dÎmnwadRçmÀ¶m ~mø ñÌmoVm§‘ܶo ................ g‘m{dï> hmoV Zmhr.
A) H$‘mB© amIyZ R>odUo ~) ^mS>o H$ama
H$) A{YH$f©
v) {dÎmr¶ ‘mb‘Îmobm ............... Ago XoIrb åhQ>bo OmD$ eH$Vo.
A) à{V^yVr ~) Ñî¶ ‘mb‘Îmm
H$) AÑî¶ ‘mb‘Îmm
vi) IoiVo ^m§S>db ............ er g§~§{YV Amho.
A) EHy$U ‘mb‘Îmm ~) pñWa ‘mb‘Îmm
H$) Mmby ‘mb‘Îmm
3 P.T.O.
àíZ 2) "ì¶mdgm{¶H$ {dÎmnwadR>m' ¶m g§H$ënZoMr ì¶m»¶m Úm. ì¶mdgm{¶H$ {dÎmnwadRçmMr C{Ôï>o d
‘hËd g{dñVa ñnï> H$am. [18]

àíZ 3) "^m§S>dbrH$aU'' åhUOo H$m¶? A{YH$ - ^m§S>dbrH$aUmMr d Aën - ^m§S>dbrH$aUmMr

H$maUo ñnï> H$am. [18]

àíZ 4) "gm‘mݶ ^mJ' d "AJ«h³H$ ^mJ' ¶m g§H$ënZoÀ¶m ì¶m»¶m Úm. gm‘mݶ ^mJ d AJ«h³H$
^mJm§Mr d¡{eï>o d ˶mVrb ’$aH$ ñnï> H$am. [18]

àíZ 5) AënH$m{bZ {dÎmnwadRçmMr d¡{eï>o, JaO d ñÌmoV ¶m§Mo g{dñVa dU©Z H$am. [18]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr XmoZ) [2 × 5 = 10]

A) n¡emMo g‘¶ ‘yë¶
~) {dÎmr¶ {Z¶moOZmMr C{Ôï>o
H$) bm^m§e {ZU©¶
S>) Ioi˶m ^m§S>dbmMo ’$m¶Xo d VmoQ>o



[6319]-301 4
Total No. of Questions : 6] SEAT No. :

PC-5127 [Total No. of Pages : 2

[6319]-302
M.Com. (Part - II)
AC602MJ : AUDITING AND CORPORATE GOVERNANCE
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No. 1 and 6 are compulsory.
2) Solve any three questions from the remaining Question No. 2, 3, 4 and 5.

Q1) Fill in the blanks. [6]

i) ______ is a legally required review of the accuracy of a company's or
government's financial statements and records.
a) Statutory audit b) Bank audit
c) Interim audit d) Closed audit
ii) _____ auditing examines and assesses comapny records, workflows,
systems and processes.
a) Process b) Sales
c) Internal d) Case
iii) Full form of NFRA
a) National Financial Reporting Agency
b) Net Financial Reporting Authority
c) National Functional Reporting Authority
d) National Financial Reporting Authority
iv) ______ agencies use letter grades to assign analyses and independent
assessments of companies and countries that issue debt securities.
a) Credit rating b) Local
c) National d) Private
v) ________ is the system of rules, practices,and processes by which a
company is directed and controlled.
a) Secured governance b) Stable governance
c) State governance d) Corporate governance

P.T.O.
 vi) Business ethics is the application of _________ values to business
behaviour.
a) Ethical b) Sustainable
c) Beneficial d) Profitable

Q2) What is Auditing? Explain the basic principles and techniques of Auditing.[18]

Q3) What is Corporate Governance? Explain the role of Auditors in Corporate

Governance. [18]

Q4) Explain the concept of Business Ethics and values. Explain the importance of
ethics in corporate governance. [18]

Q5) Explain the listing obligations and disclosure requirement as per SEBI. [18]

Q6) Short notes. (Any Two) [10]

a) Internal Check and Internal Audit
b) Role of Rating Agencies
c) Corporate governance framework in India.
d) Management and Corporate governance



[6319]-302 2
Total No. of Questions : 6] SEAT No. :

PC-5191 [Total No. of Pages : 2

[6319]-303
M.Com.
AC 603 MJ : AUDIT ASSURANCE STANDARDS
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No.1 and Question No.6 are compulsory.
2) Solve any Three Questions from the remaining Question Nos. 2, 3, 4 and 5.

Q1) Fill in the blanks. [6]

i) ________ is a key requirement of the planning phase of an audit.
a) Risk assessment b) Auditing
c) Planning d) Ethics
ii) Audit automation is describing the use of cloud computing and database
software to __________ tasks like data entry and analysis.
a) test auditing b) automate auditing
c) manual d) physical
iii) ________ethics at work ensure integrity, trust and a positive workplace
culture.
a) Personal b) Valuable
c) Professional d) Society
iv) Audit ___________involves selecting a representative subset of data to
evaluate and make inferences about the entire dataset.
a) structure b) interface
c) state d) sampling
v) ________ are formal records of the financial activities and position of a
business.
a) Financial statements b) Professional statements
c) Conditional statements d) Standard Statements
vi) CARO stands for _________
a) Company Auditor’s Record Order
b) Company Auditor's Report Obligations
c) Company Auditor’s Report Originality
d) Company Auditor’s Report Order

P.T.O.
Q2) What is Audit Risk Assessment? Explain the materiality in planning and
performing an audit. [18]

Q3) What is professional ethics? Explain the need and fundamental principles of
professional ethics. [18]

Q4) Explain the concept of Audit Evidence and specific considerations for selected
items. [18]

Q5) Explain the Standard on Auditing 700 auditors forming an opinion and reporting
on Financial Statements. [18]

Q6) Short Notes. (Any Two) [10]

a) Explain CARO 2020
b) Comparative Financial Statements
c) Remote Auditing
d) Quality Control for an Audit of Financial Statements



[6319]-303 2
Total No. of Questions : 6] SEAT No. :
PC5140 [Total No. of Pages : 3
[6319]-304
M.Com. (Part - II)
IP -605 -MJ : INFLATION ACCOUNTING AND INVESTMENT
PORTFOLIO MANAGEMENT
(2023 Pattern) (Semester - III) (Credit System)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any three questions from remaining question No. 2 to 5.
3) Figures to the right indicate full marks.
4) Use of calculator is allowed.

Q1) Multiple choice questions. (Any Six) [6]

a) The purpose of inflation accounting is to __________.
i) To provide a more accurate picture of a company’s financial position
and performance
ii) To reduce a company’s tax liability
iii) To increase a company’s profits
iv) To decrease company’s debt
b) Which of the following is an example of a price index used in inflation
accounting?
i) The Consumer Price Index (CPI)
ii) The Dow Jones Industrial Average
iii) The S&P 500 Index
iv) The Nasdaq Composite Index
c) _________ allows organization to assign a monetary value to their human
capital.
i) Social Accounting ii) HR Accounting
iii) Inflation Accounting iv) None of these
P.T.O.
 d) _________ under HR Accounting is deals with calculation of payments
made to the human resources till their retirement and discounted to get
their present economic value.
i) Historical Cost Method ii) Economic Value Method
iii) Replacement Method iv) Present Value Method
e) Social Cost Benefit Analysis measures _________.
i) Environmental, Social benefits and costs of a business investment.
ii) Benefits from society towards business units
iii) Costs of assets and liabilities of business unit
iv) Financial statements for profit analysis
f) _________ Accounting is the application of double entry book-keeping
to socio-economic analysis.
i) Human Resource ii) Social
iii) Environmental iv) Inflation
g) Investment Portfolio means _________.
i) Choosing options of investment for good returns
ii) Speculating is stock market
iii) Saving in Fixed Deposits
iv) Saving in Mutual Funds
h) _________ evaluates financial assets, stocks, currencies and
commodities by reviewing historical price and volume data.
i) Fundamental Analysis ii) Financial Analysis
iii) Technical Analysis iv) Break Even Analysis

Q2) Define Inflation Accounting and Methods of Accounting for inflation. [16]

Q3) Explain importance of Human Resource Accounting and factors in developing

HRA in an organisation. [16]

[6319]-304 2
Q4) What is Social Accounting? Explain its objectives, Advantages and Limitations.
[16]

Q5) Explain concept of Investment Portfolio Management and write about factors
affecting investment decisions. [16]

Q6) ABC Ltd furnishes the following income statement for the year ended
31st March 23 on the basis of conventional accounting. You are required to the
statement showing price changes under CPP Method. [16]
Particulars Amount Amount
(Rs) (Rs)
Sales 1,80,000
Less: Cost of good sold 1,24,000
Opening stock 16,000
Add:Purchases 1,20,000
Less:Closing Stock 12,000
56,000
Less: Expenses 23,000
Wages & Salaries 12,000
Other expenses 9,000
1400
Depreciation on 600
Building
Interest
Net Income 33,000
Less: Dividend 8,000
Retained Earnings 25,000

Additional information:
a) Index of general price level was on 1st April 2022 as 200 and on
31st March 2023 as 400 and Average index was 300, Purchases and opening
stock valued at average index.
b) Interest and dividend are paid at the end of the year.
c) Index was 100 while building purchased.
d) Revenues are also converted while using CPP method.


[6319]-304 3
Total No. of Questions : 6] SEAT No. :

PC-5009 [Total No. of Pages : 4

[6319]-305
M.Com. (Part - II)
BUSINESS LAW (COMMERCIAL LAWS AND
PRACTICES)
IB-606 MJ: Law Relating to International Business
(2023 Pattern) (Semester - III) (CBCS)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No.1 and question No. 6 are compulsory.
2) Solve any three questions from question No. 2 to question No. 5
3) Figures to the right indicate full marks.

Q1) Fill in the blanks by selecting a suitable choice (Any six) [6]
i) ____ means selling the products at a price less than on going price in
the market.
a) Quota b) Tariff
c) Dumping
ii) The term euro currency market refers to_______
a) The market where the borrowing and lending of currencies takes
place outside the country of issue
b) The international foreign exchange market
c) The countries which have adopted Euro as their currency
iii) Public Law is divided into ________ Categories.
a) Three b) Four
c) Two
iv) The three disputes of FDI are over _________
a) Concern b) Interest
c) Regard
v) The wildlife protection act was enacted in the year______
a) 1972 b) 1977
c) 1981

P.T.O.
 vi) International trade means __________
a) Trading Between Andhra Pradesh and Maharashtra
b) Trading in Between Maharashtra and Delhi
c) Trading Between India and America
vii) GATT was born in the year ________
a) 1948 b) 1945
c) 1947
viii) What’s an arbitrator’s role?
a) Sit and talk b) Act like a judge
c) Acts like a jury

Q2) What is international business. Explain the objectives and nature of International
Business. [18]

Q3) What is mean by International Trade? Explain the Construction Contracts

and International Payments. [18]

Q4) What is the concept of India’s Foreign Trade Policy? Explain the Objectives
and Strategies regarding Imports and Exports. [18]

Q5) What is the International Commercial Dispute Resolution Mechanism? Explain

the International court of justice and its jurisdiction. [18]

Q6) Write short notes (any two) [10]

a) India and international law
b) International sale of goods related transactions.
c) Carbon Credit
d) Enforcement of Foreign Awards in India.

♦♦♦

[6319]-305 2
Total No. of Questions : 6]

PC-5009
[6319]-305
M.Com. (Part - II)
BUSINESS LAW (COMMERCIAL LAWS AND
PRACTICES)
IB-606 MJ: Law Relating to International Business
(2023 Pattern) (Semester - III) (CBCS)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n`ªV H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb AmH$S>o nyU© JwU Xe©dVmV.
4) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) `mo½` n`m©` {ZdSy>Z [aH$må`m OmJm ^am. (H$moUVohr 6) [6]

i) ............... åhUOo ~mOmamVrb qH$_Vrnojm H$_r {H$_VrV CËnmXZo {dH$Uo.
A) H$moQ>m ~) Am`mV _mbmdarb OH$mV
H$) S>§qnJ
ii) `wamo MbZ ~mOma `m eãXm§Mm g§X^© .......... Amho.
A) ~mOma OoWo MbZm§Mo H$O© KoUo Am{U XoUo Omar Ho$bob²`m Xoem~mhoa hmoVo
~) Am§Vaamï´>r` naH$s` MbZ ~mOma
H$) Á`m Xoem§Zr `yamo ho MbZ ñdrH$mabo Amho
iii) gmd©O{ZH$ H$m`Xm ........... loUrH$aU {d^mJbobm Amho.
A) VrZ ~) Mma
H$) XmoZ
iv) FDI Mo VrZ dmX g§nbo ..........
A) qMVm ~) ì`mO
H$) AmXa

3 P.T.O.
 v) dÝ`Ord g§ajU H$m`Xm .......... gmbr bmJy H$aÊ`mV Ambm.
A) 1972 ~) 1977
H$) 1981
vi) Am§Vaamï´>r` ì`mnma åhUOo ...........
A) Am§Y«àXoe Am{U _hmamï´> `m§À`mV ì`mnma
~) _hmamï´> Am{U {Xb²br Q´>oS>tJ Xaå`mZ ì`mnma
H$) ^maV Am{U A_o[aH$m `m§À`mV ì`mnma
vii) GATT Àmm OÝ_ ........... gmbr Pmbm.
A) 1948 ~) 1945
H$) 1947
viii) bdmXmMr ^y{_H$m H$m` Amho?
A) ~gm Am{U ~mobm ~) Ý`m`mYremgmaIo H$m_ H$aVo
H$) Á`wargmaIo H$m_ H$aVo

àíZ 2) Am§Vaamï´>r` ì`dgm` åhUOo H$m`? Am§Vaamï´>r` ì`dgm`mMr C{Xï>o Am{U ñdê$n ñnï> H$am.[18]

àíZ 3) Am§Vaamï´>r` ì`mnma åhUOo H$m`? ~m§YH$m_ H$ama Am{U Am§Vaamï´>r` Xo`Ho$ ñnï> H$am. [18]

àíZ 4) ^maVmÀ`m naH$s` ì`mnma YmoaUmMr g§H$b²nZm H$m` Amho? Am`mV Am{U {Z`m©V g§X^m©Vrb C{Ôï>o
Am{U YmooaUo ñnï> H$am. [18]

àíZ 5) Am§Vaamï´>r` ì`mgm{`H$ {ddmX {ZamH$aU `§ÌUm H$m` Amho? Am§Vaamï´>r` Ý`m`Mo Ý`m`mb` Am{U
Ë`m§Mo A{YH$ma joÌ ñnï> H$am. [18]

àíZ 6) {Q>nm {bhm (H$moUË`mhr XmoZ) [10]

A>) ^maV Am{U Am§Vaamï´>r` H$m`Xm
~>) dñVy§Mr Am§Vaamï´>r` {dH«$s Am{U g§~§{YV ì`dhma
H$) H$m~©Z H«o${S>Q>
S>) ^maVmV {dXoer nwañH$mamMr A§_b~OmdUr

♦♦♦
[6319]-305 4
Total No. of Questions : 6] SEAT No. :

PC-4837 [Total No. of Pages : 4

[6319]-306
M.Com (Part - II)
WT607MJ : WORLD TRADE ORGANISATION-NORMS
& PRACTICES
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q.1 & Q.6 are Compulsory.
2) Solve any three questions from Q2 to Q5.
3) Figures to the right indicate full marks.
Q1) Fill in the blanks by selecting a suitable choice. (any 6) [6]
i) Which article of the General Agreement on Tariffs and Trade (GATT)
1994 addresses the principle of Most Favored Nation Treatment?
a) Article I b) Article II
c) Article III
ii) Among the following options, which one is not the objective of the
WTO?
a) To protect the environment
b) To improve the balance of payment situation of the member
countries.
c) To improve the standard of living of people of the member countries
iii) India got the membership of WTO in _______
a) 1950 b) 1995
c) 2000
iv) __________ agreements deal with WTO.
a) Agreement on Agriculture
b) Agreement on Terrorism
c) Agreement on Tourism
v) Where is the headquarters of the WTO located?
a) India b) Geneva
c) China

P.T.O.
 vi) Which of the following is the global International organization dealing
with the rules of trade between nations?
a) International Monetary Fund
b) World Trade Organization
c) World Bank
vii) The world Tread Organization was established under _____ rounds.
a) Doha Round b) Uruguay Round
c) Geneva Round
viii) General Agreement on Tariffs and Trade (GATT) went into effect?
a) 1945 b) 1950
c) 1948

Q2) What is the General Agreement on Tariffs and Trade (GATT)? Explain the
objectives and relevance of GATT at present. [18]

Q3) What is mean by World Trade Organization (WTO)? Explain the Functions
and Structure of the WTO Trading System. [18]

Q4) Write notes on Schedules of concessions (Art. II) and On Special provision
related to cinematograph films (Art. IV). [18]

Q5) What is the Dispute Settlement Body of WTO? Explain the Adoption of
Panel Reports. [18]

Q6) Write short notes (Any Two) [10]

a) GATT Tariff Negotiations
b) Current Status of Individual Accession
c) WTO and Global Economic Policy making
d) Responsibility of Panel

♦♦♦

[6319]-306 2
Total No. of Questions : 6]

PC-4837
[6319]-306
M.Com (Part - II)
WT607MJ : WORLD TRADE ORGANISATION-NORMS
& PRACTICES
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àíZ H«$. 2 Am{U àíZ H«$. 5 n`ªV H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©dVmV.
4) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) `mo½` n`m©` {ZdSy>Z [aH$må`m OmJm ^am. (H$moUVohr 6) [6]

i) Q>°[a\$ A±S> Q´>oS> (GATT) 1994 darb gm_mÝ` H$amamMm H$moUVm H$b_ _moñQ> \o$ìhS>©
ZoeZ Q´>rQ>_|Q>À`m VÎdmbm g§~mo{YV H$aVmo?
A) H$b_ I ~) H$b_ II
H$) H$b_ III
ii) Imbrb n`m©`m§n¡H$s WTO Mo C{Ôï> H$moUVo Zmhr?
A) n`m©daUmMo ajU H$aUo
~) gXñ` Xoem§À`m Xo`H$ g§VwbZmMr pñWVr gwYmaUo
H$) gXñ` X§em§Vrb bmoH$m§Mo OrdZ_mZ gwYmaUo
iii) ^maVmbm OmJ{VH$ ì`mnma g§KQ>ZoMo gXñ`Ëd .............. _Ü`o {_imbo.
A) 1950 ~) 1995
H$) 2000
iv) .......... H$ama OmJ{VH$ ì`mnma g§KQ>Zoer (WTO) g§~§{YV Amho.
A) H¥$fr H$ama ~) XheVdmXmdarb H$ama
H$) n`©Q>Z H$ama

3 P.T.O.
 v) OmJ{VH$ ì`mnma g§KQ>ZoMo _w»`mb` H$moR>o Amho?
A) ^maV ~) {O{Zìhm
H$) MrZ
vi) Imbrbn¡H$s H$moUVr OmJ{VH$ Am§Vaamï´>r` g§ñWm amï´>m§_Yrb ì`mnmamMo {Z`_ hmVmiVo?
A) Am§Vaamï´>r` ZmUo{ZYr ~) OmJ{VH$ ì`mnma g§KQ>Zm
H$) OmJ{VH$ ~±H$
vii) OmJ{VH$ ì`mnma g§KQ>ZoMr ñWmnZm ......... `m \o$ar_Ü`o Pmbr.
A) Xmohm \o$ar ~) Cé½do \o$ar
H$) {O{Zìhm \o$ar
viii) OH$mV Am{U ì`mnmamdarb gm_mÝ` H$ama (GATT) bmJy Pmbm?
A) 1945 ~) 1950
H$) 1948

àíZ 2) Xa Am{U ì`mnma (GATT) da gm_mÝ` H$ama H$m` Amho? gÜ`m GATT Mr C{Ôï>o Am{U
àmg§{JH$Vm ñnï> H$am. [18]

àíZ 3) OmJ{VH$ ì`mnma g§KQ>Zm (WTO) åhUOo H$m`? OmJ{VH$ ì`mnma g§KQ>ZoÀ`m (WTO) ì`mnma
àUmbrMr H$m`} Am{U g§aMZm ñnï> H$am. [18]

àíZ 4) {Q>nm {bhm. - gdbVtMo doimnÌH$ (Art, II) Am{U {gZo_°Q>moJ«m\$ {MÌnQ>m§er g§~§{YV {deof
VaVyX (Art, IV). [18]

àíZ 5) OmJ{VH$ ì`mnma g§KQ>ZoMr {ddmX {ZnQ>Umam g§ñWm H$m` Amho? n°Zob Ahdmbm§Mm Adb§~ ñnï>
H$am. [18]

àíZ 6) {Q>nm {bhm (H$moUË`mhr XmoZ) [10]

A>) GATT À`m Xa{df`H$ dmQ>mKmQ>r
~>) d¡`{ŠVH$ àdoemMr gÚpñWVr
H$) WTO Am{U OmJ{VH$ Am{W©H$ YmoaU V`ma H$aUo
S>) n°ZobMr O~m~Xmar

♦♦♦
[6319]-306 4
Total No. of Questions : 6] SEAT No. :

PC-5194 [Total No. of Pages : 4

[6319]-307
M.Com. (Part - II)
ST 606 MJ : SCIENCE TECHNOLOGY & LAWS
(2023 Pattern) (CBCS) (Semester - III)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) Question No. 1 is compulsory.
2) Attempt any two Questions from Questions No.2 to Question No.6.
3) Figures to the right side indicate full marks.

Q1) Fill in the Blanks : [5]

i) _________ legal development was introduced to regulate advancements
in genetic technology.
a) Cybersecurity laws b) Bioethics and patent laws
c) Space exploration treaties d) Consumer Protection Act
ii) _________ is the primary challenge in aligning science, technology and
law.
a) Scientific advancements often progress faster than legal regulations
b) Laws always support unrestricted technological development
c) Science and technology have no ethical implications
d) Legal frameworks are universally accepted by scientists
iii) _______ is a significant concern for privacy in the context of science
and technology.
a) Reduced internet access
b) Unauthorized use and sharing of personal data
c) Lack of innovation in technology
d) Limitcd applications of artificial intelligence
iv) Science and technology enhanced the effectiveness of legal proceedings
by ________.
a) replacing human judges with AI systems
b) improving evidence analysis and case management
c) eliminating the need for cross-examination
d) making courtroom hearings completely virtual
P.T.O.
 v) ________ is the primary goal of the e-Court initiative in India.
a) Automating verdicts without judicial oversight
b) Digitizing court records and ensuring timely justice
c) Introducing virtual reality for courtroom simulations
d) Eliminating physical hearings in all cases

Q2) Discuss in detail the Development in Science, Technology and Law. [15]

Q3) Discuss the need for professional responsibilities and ethical principles in
clinical trials in detail. [15]

Q4) Write in detail about the emerging legal issues in bioteclmology and nuclear
technology from national and international perspectives. [15]

Q5) Explain in detail the Significance of Forensic science in the Criminal Matters.
[15]

Q6) Write short notes on : (any three) [15]

a) Impact of Human Rights on Science and Technology
b) Problems between Law and Science
c) Law of electronic evidence
d) The Indian Judiciary on the Use of Science and Technology



[6319]-307 2
Total No. of Questions : 6]

PC-5194
[6319]-307
M.Com. (Part - II)
ST 606 MJ : SCIENCE TECHNOLOGY & LAWS
(2023 Pattern) (CBCS) (Semester - III)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1) àíZ H«$‘m§H$ 1 A{Zdm¶© Amho.
2) àíZ H«$‘m§H$ 2 Vo àíZ H«$‘m§H$ 6 ‘YyZ H$moUVohr XmoZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) [aH$må¶m OmJm ^am. [5]

i) ................. AmZwd§{eH$ V§ÌkmZmÀ¶m àJVrbm {Z¶§{ÌV H$aʶmgmR>r H$m¶Xoera gwYmaUm
AmUbr Jobr.
A) gm¶~a gwajm H$m¶Xo ~) O¡dZrVr Am{U noQ>§Q> H$m¶Xo
H$) AdH$me g§emoYZ H$ama S>) J«mhH$ g§ajU H$m¶Xm
ii) .............. ho {dkmZ, V§ÌkmZ Am{U H$m¶Xm ¶m‘ܶo g‘Ýd¶ gmYʶmgmR>r ‘w»¶ AmìhmZ
Amho.
A) d¡km{ZH$ àJVr H$m¶ÚmÀ¶m {Z¶‘Zm§nojm doJmZo hmoVmV
~) H$m¶Xo Zoh‘rM V§ÌkmZmÀ¶m {Z~ªYm{dZm {dH$mgmbm nmqR>~m XoVmV
H$) {dkmZ Am{U V§ÌkmZmMo H$moUVohr Z¡{VH$ n[aUm‘ ZmhrV
S>) H$m¶ÚmÀ¶m Mm¡H$Q>r d¡km{ZH$m§Ûmao gmd©{ÌH$ ñdrH$maë¶m OmVmV.
iii) .............. ho {dkmZ Am{U V§ÌkmZmÀ¶m g§X^m©V JmonZr¶VogmR>r ‘hÎdmMo Agbobo EH$
qMVmOZH$ ‘wÔm Amho.
A) B§Q>aZoQ> àdoe H$‘r hmoUo
~) d¡¶{³VH$ S>oQ>m AZ{YH¥$VnUo dmnaUo Am{U dmQ>Uo
H$) V§ÌkmZmVrb ZdH$ënZm§Mm A^md
S>) H¥${Ì‘ ~w{Õ‘ÎmoÀ¶m ‘¶m©{XV AZwà¶moJ
iv) {dkmZ Am{U V§ÌkmZmZo H$m¶Xoera H$m¶©dmhrMr H$m¶©j‘Vm .............. dmT>dbr Amho.
A) ‘mZdr ݶm¶mYrem§Zm AI àUmbtZr ~XbyZ
~) nwamì¶mMo {díbofU Am{U àH$aU ì¶dñWmnZ gwYmê$Z
H$) H«$m°g-E³Pm{‘ZoeZMr JaO H$mTy>Z Q>mHy$Z
S>) ݶm¶mb¶rZ gwZmdUr nyU©nUo Am^mgr ~ZdyZ
3 P.T.O.
 v) ............. ho ^maVmVrb B©-H$moQ>© CnH«$‘mMo ‘w»¶ C{Ôï> Amho.
A) ݶm{¶H$ XoIaoIr{edm¶ {ZH$mb ñd¶§M{bV H$aUo
~) ݶm¶mb¶rZ Zm|XrMo {S>{OQ>m¶PoeZ Am{U doioda ݶm¶ XoUo
H$) ݶm¶mb¶rZ {gå¶wboeÝggmR>r Am^mgr dmñVdVoMr AmoiI H$aUo
S>) gd© àH$aUm§‘ܶo ^m¡{VH$ gwZmdUr H$mTy>Z Q>mH$Uo

àíZ 2) {dkmZ, V§ÌkmZ Am{U H$m¶ÚmVrb àJVrMm Vnerbdma AmT>mdm Úm. [15]

àíZ 3) p³b{ZH$b MmMʶm§‘ܶo ì¶mdgm{¶H$ O~m~Xmè¶m Am{U Z¡{VH$ VÎdm§Mr JaO g{dñVa gm§Jm.[15]

àíZ 4) O¡dV§ÌkmZ Am{U AUw V§ÌkmZmVrb CX¶moÝ‘wI H$m¶Xoera g‘ñ¶m§~Ôb amï´>r¶ d Am§Vaamï´>r¶
Ñ{ï>H$moZmVyZ g{dñVa ñnï> H$am. [15]

àíZ 5) JwÝhoJmar àH$aUm§‘ܶo ’$m°aopÝgH$ {dkmZmMo ‘hÎd g{dñVa ñnï> H$am. [15]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr VrZ) [15]

A) {dkmZ Am{U V§ÌkmZmda ‘mZdm{YH$mam§Mm à^md
~) H$m¶Xm Am{U {dkmZ ¶m‘Yrb g‘ñ¶m
H$) Bbo³Q´>m°{ZH$ nwamì¶mMm H$m¶Xm
S>) {dkmZ Am{U V§ÌkmZmÀ¶m dmnam~Ôb ^maVr¶ ݶm¶mb¶m§Mo



[6319]-307 4
Total No. of Questions : 6] SEAT No. :

PC-4838 [Total No. of Pages : 4

[6319]-308
M.Com. (Part - II)
IL 609 MJ : INSURANCE LAWS
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q.1 and Q.6 are compulsory.
2) Solve any three questions from Q.2 to Q.5.
3) Figures to the right indicate full marks.

Q1) Fill in the blanks (any 6) : [6]

i) _________ is a social device for eliminating or reducing the loss of
society from certain risk?
a) Premium b) Policy
c) Insurance d) Contract
ii) Which of the following insurance contract is not based of on the principle
indemnity?
a) Fire Insurance b) Marine Insurance
c) Life Insurance c) All of the above
iii) ______ is the first comprehensive legislation not- non- life branches of
insurance being over the insurance business in India.
a) Insurance Act-1938 b) Insurance Act-1939
c) Insurance Act-1940 d) Insurance-Act-1941
iv) LIC finance ltd. was incorporated on _________.
a) 1984 b) 1989
c) 1969 d) 1993
v) Under _______ insurances, loss of profit policy is called as consequential
loss policy.
a) Marine b) Property
c) Fire d) Life
vi) Insurance business is based on _________.
a) Newton’s Law
b) Boyles law Probability & Law of large numbers
d) The Theory of Large numbers
d) Parkinson’s law

P.T.O.
 vii) Identify the category Health Insurance falls into ________
a) Life Insurance b) Liability Insurance
c) General Insurance d) Home owners Insurance
viii) Insurance cannot prevent the occurrence of risk but it provides for the
________
a) Losses of risk b) Occurrence of risk
c) Chance of risk d) None of these

Q2) What is mean by Insurance contract? Explain various types of Insurance

Contract. [18]

Q3) Explain concept of ‘Fire Insurance’. Explain Feature, Significance and condition
of Fire Insurance. [18]

Q4) Explain The Insurance Regulatory and Development Authority Act 1999. [18]

Q5) Explain Role of Insured and Insurer in Claim, Management. [18]

Q6) Write short notes on (Any 2) : [10]

a) Rules of Construction of Insurance Policy
b) Concept of ‘Surrender Value’ & ‘Paid-up-Value’
c) The Life Insurance Corporation Act, 1956
d) Claim procedure



[6319]-308 2
Total No. of Questions : 6]

PC-4838
[6319]-308
M.Com. (Part - II)
IL 609 MJ : INSURANCE LAWS
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ 1 Am{U àíZ 6 A{Zdm`© AmhoV.
2) àíZ H«$‘m§H$ 2 Vo àíZ H«$‘m§H$ 5 n¶ªV H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb AmH$S>o nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) ¶mo½¶ n¶m©¶ {ZdSy>Z [a³V OmJm ^am. (H$moUVohr 6) [6]

i) ............ {d{eï> OmoI‘rnmgyZ g‘mOmMo ZwH$gmZ Xÿa H$aʶmgmR>r qH$dm H$‘r H$aʶmgmR>r
EH$ gm‘m{OH$ gmYZ Amho?
A) àr{‘¶‘ ~) nm°{bgr
H$) {d‘m S>) H$ama
ii) Imbrbn¡H$s H$moUVm {d‘m H$ama ‘w»¶ ZwH$gmZ^anmB©da AmYm[aV Zmhr?
A) A{½Z {d‘m ~) gmJar {d‘m
H$) OrdZ {d‘m S>) darb gd©
iii) ............ hm n{hbm gd©g‘mdoeH$ H$m¶Xm Amho Omo ^maVmVrb {d‘m ì¶dgm¶mda Zgbobm
{då¶mÀ¶m Zm°Z-bmB’$ emIm Amho.
A) {d‘m H$m¶Xm-1938 ~) {d‘m H$m¶Xm-1939
H$) {d‘m H$m¶Xm-1940 S>) {d‘m-A{Y{Z¶‘-1941
iv) LIC hmD$qgJ ’$m¶ZmÝg {b{‘Q>oS> .............. ‘ܶo g‘m{dï> H$aʶmV Ambr.
A) 1984 ~) 1989
H$) 1969 S>) 1993
v) .......... {d‘m A§VJ©V, Z’$m VmoQ>m nm°{bgrbm n[aUm‘r VmoQ>m nm°{bgr åhUVmV.
A) gmJar ~) ‘mb‘Îmm
H$) AmJ S>) OrdZ

3 P.T.O.
 vi) {d‘m ì¶dgm¶ ............... ¶mda AmYm[aV Amho.
A) ݶyQ>ZMm H$m¶Xm
~) ~m°¶b H$m¶Xm
H$) Zâ¶mMm {gÕm§V Am{U ‘moRçm g§»¶oMm H$m¶Xm
S>) nm{H©$ÝgZ H$m¶Xm
vii) Amamo½¶ {d‘m H$moU˶m dJ©dmarV ¶oVmo Vo AmoiIm .............
A) OrdZ {d‘m ~) Xm{¶Ëd {d‘m
H$) gm‘mݶ {d‘m S>) Ka‘mbH$m§Mm {d‘m
viii) {d‘m OmoI‘rÀ¶m KQ>Zm amoIy eH$V Zmhr na§Vw Vo ............. gmR>r VaVyX H$aVo.
A) OmoI‘rMo ZwH$gmZ ~) OmoIr‘ hmoʶmMr KQ>Zm
H$) OmoIr‘ hmoʶmMr e³¶Vm S>) ¶mn¡H$s H$mhrhr Zmhr

àíZ 2) {d‘m H$ama åhUOo H$m¶? {d‘m H$amamMo {d{dY àH$ma ñnï> H$am. [18]

àíZ 3) "A{½Z {d‘m' Mr g§H$ënZm ñnï> H$am. "A{½Z {d‘m' Mr d¡{eï>ç, ‘hÎd Am{U pñWVr ñnï> H$am.[18]

àíZ 4) {d‘m {Z¶m‘H$ Am{U {dH$mg àm{YH$aU H$m¶Xm 1999 ñnï> H$am. [18]

àíZ 5) Xmdm, ì¶dñWmnZm‘ܶo {d‘mYmaH$ Am{U {d‘mYmaH$mMr ^y{‘H$m ñnï> H$am. [18]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr 2) [10]

A) {d‘m nm°{bgrÀ¶m ~m§YH$m‘mMo {Z¶‘
~) "ga|S>a ìh°ë¶y' Am{U "noS>-An-ìh°ë¶y' Mr g§H$ënZm
H$) OrdZ {d‘m {ZJ‘ A{Y{Z¶‘, 1956
S>) Xmdm à{H«$¶m



[6319]-308 4
Total No. of Questions : 6] SEAT No. :

PC-5128 [Total No. of Pages : 2

[6319]-309
M.Com (Part - II)
CA610MJ : COST AUDIT
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q.1 & Q.6 are Compulsory.
2) Solve any three questions from the remaining question Q2 to Q5.

Q1) Fill in the blanks. [6]

i) Efficiency audit is systematic examination of __________ effort to
accomplish goals efficiently and effectively.
a) management’s b) shareholders
c) governments d) banks
ii) Businesses that produce, process, manufacture, or mine particular goods
or services are required to appoint a _______.
a) Bank b) Liquidator
c) Underwritter d) Cost auditor
iii) Audit working papers arc used to support the audit work done in order
to provide the assurance that the audit was performed in accordance
with the relevant ____________
a) auditing standards b) rules
c) regulations d) policies
iv) An environmental audit evaluates a company’s
a) Green performance
b) Social performance
c) Ethical performance
d) Environmental performance
v) Cost auditor is responsible for the preparation of ___________ report.
a) cost audit b) Financial audit
c) Management audit d) Secondary
vi) ________ controls are processes and records that ensure the integrity
of financial and accounting information and prevent fraud.
a) Internal b) External
c) Informative d) Observation

P.T.O.
Q2) What is Cost Audit? Explain the advantages and Limitations of Cost Audit.[18]

Q3) Explain the role of Cost auditor? Explain the rights and duties of Cost Auditor.
[18]

Q4) What is Cost audit programme? Explain the planning process for cost audit
programme? [18]

Q5) What is cost audit repot? Explain the format and contents of the report.[18]

Q6) Write short notes (Any Two) [10]

a) Concept of Green Audit
b) Qualifications and Disqualification of Cost auditor
c) Explain the challenges of a Coat auditor in EDP environment
d) Technological advancement in cost audit

♦♦♦

[6319]-309 2
Total No. of Questions : 6] SEAT No. :

PC-4556 [Total No. of Pages : 2

[6319]-310
M.Com. - II
ADVANCED COST ACCOUNTING & COST SYSTEM
MA - 611 - MJ : Management Audit
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No. 1 & 6 are compulsory.
2) Attempt any Three questions from Q. No. 2 to Q. No. 5.

Q1) Fill in the blanks : [6]

i) Management Audit is primarily concerned with assessing the ____ of
managerial functions.
a) Efficiency b) Cost
c) Revenue d) Volume
ii) Regular follow-up on audit recommendations can lead to
contineous_____.
a) Decline b) Improvement
c) Challenges d) Complexity
iii) One of the key objectives of a corporate service audit is to enhance
customer________
a) Revenue b) Base
c) Satisfaction d) Loyalty
iv) Budgeting is an essential management accounting tool that helps in _____
financial resources.
a) Allocating b) Reducing
c) Collecting d) Maximising
v) A key aspect of performance analysis is measuring_____ aganist set
bench marks.
a) Costs b) Results
c) Time d) Inputs
vi) The_______ of the management report is a key step in communicating
findings.
a) Presentation b) Creation
c) Review d) Analysis

P.T.O.
Q2) What is management audit? Discuss about the essentials of management
audit. [18]

Q3) Explain in detail Audit Planning. [18]

Q4) Explain the features and objectives of environmental pollution control. [18]

Q5) Describe the meaning and process of utilities and energy efficiency analysis. [18]

Q6) Write short notes on: (Any 2) [10]

a) Internal Audit
b) Identifying Risk and Issues
c) Need of social cost-benefit analysis
d) Man power Analysis

JJJ

[6319]-310 2
Total No. of Questions : 4] SEAT No. :
PC-4557 [Total No. of Pages : 2

[6319]-311
M.Com. (Part-II)
ADVANCED COST ACCOUNTING & COST SYSTEM
DM 612 MJ : Decision Making Techniques
(2023 Pattern) (Credit System) (Semester - III)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) Question No. 1 is compulsory
2) Attempt any two questions from Q.2 to Q.4
3) Use of simple computer is allowed

Q1) Fill in the blanks (any 5) : [5]

i) The _____ method in transfer pricing is a versatile approach that can
provide a balanced solution for intra-company transactions. It covering
both fixed and variable costs.
a) Two-part tariff b) Marginal cost
c) Absorption cost d) standard cost
ii) _____ transfer pricing is a method where the transfer price is based on
the observable market price for similar goods and services
a) Maximum b) Cost based
c) Negotiating d) Market based
iii) ______ transfer pricing is a strategic approach designed to balance the
interests of different divisions within a company, promoting overall
profitability and efficiency.
a) Two Part b) Marginal rate
c) Standard rate d) Dual rate
iv) _____ is predetermined cost based on estimated material, Labour and
Overhead cost.
a) Target Cost b) Standard Cost
c) Budgeted Cost d) Marginal Cost
P.T.O.
 v) ______ considers costs over the entire life cycle of a product which can
span several years or even decades.
a) Target Costing b) Standard Costing
c) Life Cycle Costing d) Marginal Costing
vi) _______is comprehensive approach aimed at determining a product life
cycle cost.
a) Target Costing b) Standard Costing
c) Life Cycle Costing d) Marginal Costing

Q2)Explain the concept, necessity and objectives of Transfer Pricing. [15]

Q3) A Co. Ltd. is producing a range of domestic product and planning to introduce
a new washing machine for which study is recorded. [15]
The following data is for case state:
a) Capital investment required’ 70 crore.

b) Installed capacity is 80,000 machines per annum.

c) Market Price’ 7,500 per unit. A study indicates that the new machine
would beable to fetch a premium’ 1,200/unit.

d) Depreciation will be 7% p.a.

e) The additional fixed cost’ 1,200 lakhs per annum.

f) The current weighted average cost of capital will be 15%. Calculate Target
Cost.

Q4) Write short notes (any 3) [15]

a) Advantages Transfer Pricing
b) Dual Rate Transfer Pricing
c) Approaches of Target Costing
d) Process of Target Costing
e) Disadvantages of Target costing

  
[6319]-311 2
Total No. of Questions : 6] SEAT No. :

PC-5193 [Total No. of Pages : 3

[6319]-312
S.Y. M.Com.
SC613MJ : STRATEGIC COST MANAGEMENT
Advanced Cost Accounting and Cost System
(2023 Pattern) (Semester - III) (Major Elective)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No 1 and Question No 6 are compulsory.
2) Attempt any three questions from Question No 2 to Question No 5
3) Figures to the right indicate full marks.
4) Use of simple calculator is allowed.

Q1) Fill in the blanks with the most appropriate alternative. (Any 6) [6]
i) In strategic thinking. how long is the long-term approximately?
a) 3 to 5 years b) 2 to 3 years
c) 1 month to 1 year d) More than 5 years
ii) Low cost. Differentiation and focus are examples of ________.
a) Corporate Strategies b) Operational Strategies
c) Business Strategies d) Functional Strategies
iii) _______ is the additional value created over and above the original value
of a product. service, or process.
a) Value Analysis b) Kaizen Costing
c) Value Added d) Just in Time
iv) ______ quantities the economic contribution of different sectors and is
vital for calculating GDP and informing economic policy.
a) Net value added (NVA)
b) Gross Value Added (GVA)
c) Net Present Value (NPV)
d) Economic Order Quantity (EOQ)
P.T.O.
 v) _________ is typically used in JIT manufacturing environments.
a) Business Process Re-engineering
b) Lean Accounting
c) Socio Economic Costing
d) Backflush Accounting
vi) Super-variable Costing is also known as ______.
a) Business Process Re-engineering
b) Backflush Accounting
c) Throughput Costing
d) Lean Accounting
vii) ________ is not a forecasting technique
a) Judgemental b) Time Series
c) Time Horizon d) Associative

Q2) Eplain the various stages and importance of Strategic Cost Management[18]

Q3) What is JIT? State its benefits and uses. [18]

Q4) i) Raw materials were purchased for ` 1,00,000.

ii) Direct Labour cost incurred ` 18,000
iii) Actual overhead costs ` 1,50,000
iv) Conversion costs applied `1,58,000
All materials, that were purchased, were placed into production .and the
production was also completed and sold during the month.
You are required to pass Bacl flush journal entries [18]

Q5) A company has observed the following demand for its product over the past
6 months. [18]
Months 1 2 3 4 5 6
Demand (units) 120 130 125 140 135 145
The company wishes to forecast the demand for the 7th month using Simple
Exponential Smoothing with a smoothing constant () of 0.2

[6319]-312 2
Q6) Write Short Notes on (Any 2) : [10]

a) Limitations of Traditional Cost Management

b) Features of Life Cycle Costing

c) Lean Accounting

d) Challenges of Business Forecasting



[6319]-312 3
Total No. of Questions : 6] SEAT No. :

PC-4558 [Total No. of Pages : 4

[6319]-313
M.Com. (Part - II)
CC-614 MJ : COOPERATIVE CREDIT SYSTEM
(2023 Pattern) (Semester - III)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and 6 are compulsory.
2) Attempt any three questions from Question No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Fill in the Blanks. [6]

i) _______ is a financial mechanism designed to provide financial support
to individuals, farmers and businesses in rural areas.
a) Rural Credit b) Urban Credit
c) Medium Credit d) Moneylenders Credit
ii) The informal sector loans incorporate ________.
a) State Bank of India b) NABARD
c) Both (a) and (b) d) Moneylenders
iii) _______ is taken for the period of 5 to 20 years.
a) Short term credit b) Medium term credit
c) Long term credit d) None of the above
iv) _______ act as a link between farmers and higher credit institutions like
District Central Cooperative Banks (DCCBs).
a) Primary Agricultural Credit Society
b) State Cooperative Bank
c) State Bank of India
d) Urban Cooperative Bank

P.T.O.
 v) The principal objective of _____ is to undertake non-agricultural credit
activities which include raising and lending of funds to its members whose
area is confined to Municipality or a Corporation.
a) Urban Cooperative Society
b) Primary Agricultural Credit Society
c) NABARD
d) State Cooperative Bank
vi) _____ have a great impact on the rural population’s economic lives.
a) Rural Cooperative Banks b) Urban Cooperative Banks
c) Private Banks d) None of the Above

Q2) What is Rural Credit? Explain in detail features and various types of Rural
Credit. [18]

Q3) State three-tier structure of cooperative credit institutions in India? Explain in

detail emerging opportunities in Rural Areas. [18]

Q4) What is ‘Primary Agricultural Credit Cooperative Society’? Explain in detail

about functioning of Agricultural Credit Cooperative Society and types of
Agricultural Cooperatives. [18]

Q5) What is ‘Rural Cooperative Banking System’? Explain in detail formation,

functions and performance of Rural Cooperative Banks. [18]

Q6) Write Short Notes (Any 2) : [10]

a) Sources of Rural Credit in India
b) Challenges facing the Cooperative Credit Structure
c) State Cooperative Banks
d) Role of Cooperative Bank in development of Rural Area


[6319]-313 2
Total No. of Questions : 6]

PC-4558
[6319]-313
M.Com. (Part - II)
CC-614 MJ : COOPERATIVE CREDIT SYSTEM
(2023 Pattern) (CBCS) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1 ) àíZ H«$_m§H$ EH$ Am{U ghm A{Zdm`© AmhoV.
2 ) àíZ H«$_m§H$ XmoZ Vo nmM n¡H$s H$moUVohr VrZ àý gmoS>dm.
3 ) COdrH$S>rb A§H$ JwU Xe©{dVmV.

àíZ 1) [aH$må`m OmJm ^am. [6]

i) ......... hr Aer EH$ Am{W©H$ `§ÌUm Amho Or J«m_rU ^mJmVrb bmoH$m§Zm, eoVH$è`m§Zm
Am{U ì`dmgm`m§Zm Am{W©H$ ghmæ` XoÊ`mgmR>r V`ma Ho$bobr Amho.
A) J«m_rU nV ~) ehar nV
H$) _Ü`_ nV S>) gmdH$ma nV
ii) AZm¡nMm[aH$ joÌmVrb H$Omª_Ü`o ........... g_m{dï> Amho.
A) ñQ>oQ> ~±H$ Am°\$ B§{S>`mZo {Xboë`m H$Om©Mm
~) Zm~mS>©Zo {Xboë`m H$Om©Mm
H$) (A) Am{U (~) XmoÝhr àH$mao {Xboë`m H$Om©Mm
S>) gmdH$mamZo {Xboë`m H$Om©Mm
iii) ........... 5 Vo 20 dfmªÀ`m H$mbmdYrgmR>r KoVbo OmVo.
A) AënH$mbrZ H$O© ~) _Ü`_ _wXVrMo H$O©
H$) XrK©H$mbrZ H$O© S>) darbn¡H$s H$moUVohr Zmhr
iv) ........... `m eoVH$ar Am{U {Oëhm _Ü`dVu ghH$mar ~±H$m (DCCBs) `m§À`mVrb Xþdm
åhUyZ H$m_ H$am.
A) àmW{_H$ H¥$fr nVg§ñWm ~) amÁ` ghH$mar ~±H$
H$) ñQ>oQ> ~±H$ Am°\$ B§{S>`m S>) ZmJar ghH$mar ~±H$

3 P.T.O.
 v) .............. Mo à_wI C{Ôï> Ago Amho {H$ Oo gXñ` nm{bH$m (Municipality) qH$dm
_hm_§S>i (Corporation) joÌmV amhVmV d Ë`m§À`m {~Ja H¥$fr H$O© CnH«$_m§gmR>r {ZYr
C^maVmV d H$O} XoVmV.
A) ZmJar ghH$mar g§ñWm ~) àmW{_H$ H¥$fr nVg§ñWm
H$) Zm~mS>© S>) amÁ` ghH$mar ~±H$
vi) ............ `m J«m_rU bmoH$g§»`oÀ`m Am{W©H$ OrdZmda _moR>m à^md nS>VmV.
A) J«m_rU ghH$mar ~±H$m ~) ZmJar ghH$mar ~±H$m
H$) ImOJr ~±H$m S>) darbn¡H$s H$moUVohr Zmhr

àíZ 2) J«m_rU nV (Rural Credit) åhUOo H$m`? J«m_rU H$Om©Mo d¡{eï²>`o Am{U {d{dY àH$ma Vnerbdma
ñnï> H$am. [18]

àíZ 3) ^maVmVrb gH$hmar nVg§ñWmMr amÁ` {ÌñVar` g§aMZm {bhm? J«m_rU ^mJmVrb CX`moÝ_wI
g§YtMo Vnerbdma dU©Z H$am. [18]

àíZ 4) "àmW{_H$ H¥$fr ghH$mar nVg§ñWm' åhUOo H$m`? ghH$mar H¥$fr nV g§ñWoMo H$m`} Am{U àH$ma
g{dñVa ñnï> H$am. [18]

àíZ 5) "J«m_rU ghH$mar ~±qH$J àUmbr' åhUOo H$m`? J«m_rU ghH$mar ~±H$m§Mr ñWmnZm (formation),
H$m`} (functions) Am{U H$m_{Jar (performance) `m~Ôb g{dñVa {bhm. [18]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr 2) [10]

A) ^maVmVrb J«m_rU H$Om©Mo òmoV
~) ghH$mar nVg§aMZog_moarb AmìhmZo
H$) amÁ` ghH$mar ~±H$m
S>) J«m_rU ^mJmÀ`m {dH$mgmV ghH$mar ~±Ho$Mr ^y{_H$m


[6319]-313 4
Total No. of Questions : 6] SEAT No. :

PC-4559 [Total No. of Pages : 4

[6319]-314
M.Com. (Part - II)
CO-OPERATION AND RURAL DEVELOPMENT
SF-615 MJ : Statutory Framework of Cooperation in
Maharashtra
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No.1 and Question No.6 are Compulsory.
2) Solve any Three Questions from question No.2 to Question No.5.
3) Figures to the right side indicate full marks.

Q1) Fill in the Blanks. [6]

i) The Cooperative Societies in India follow _______ organizational
structure.
a) Centralized Structure b) Federal Structure
c) Unitary Structure d) Decentralized Structure
ii) In a Co-operative Society, admission of members and allocation of shares
is done by _________.
a) Secretary b) Managing Committee
c) Chairman d) General Body
iii) A committee on cooperative education and training was formed in 1935
under the Chairmanship ________.
a) Frederick Nicolson b) Malcom Darling
c) Edward Maclagan d) Swaminathan Committee
iv) Every society shall maintain _______ for recording the proceedings of
the general body.
a) Note book b) Minutes book
c) File d) Record book
v) _________ year was the first Cooperative Society law formed in India.
a) 1950 b) 1904
c) 1947 d) 1948

P.T.O.
 vi) _____ is required to maintain the minutes’ book of a Society.
a) Treasurer b) Secretary
c) Managing Committee d) Registrar

Q2) What is Consumer Society? Explain in detail registration procedure of

cooperative society and Consumer Society. [18]

Q3) What is Cooperative education? Explain in detail about Cooperative education

and training to cooperative members. [18]

Q4) Explain the Constitution of District Level and State Level Committees of
cooperative society. [18]

Q5) What is Annual general body meeting? Explain in detail about Annual general
body meeting and Special general body meeting of Societies. [18]

Q6) Write Short Note (Any Two) [10]

a) Evidence of registration
b) Removal of names of members from membership register
c) Reserve Fund
d) Qualification of Manager for societies



[6319]-314 2
Total No. of Questions : 6]

PC-4559
[6319]-314
M.Com. (Part - II)
CO-OPERATION AND RURAL DEVELOPMENT
SF-615 MJ : Statutory Framework of Cooperation in
Maharashtra
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àý H«$_m§H$ 1 Am{U àý H«$. 6 gmoS>{dUo A{Zdm`© Amho.
2) àý H«$. 2 Vo àý H«$. 5 _Yrb H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àý n{ÌH$m nhmdr.

àíZ 1) [aH$må`m OmJm ^am. [6]

i) ^maVmVrb ghH$mar g§ñWm ......... À`m g§KQ>ZmË_H$ aMZoMo nmbZ H$aVmV.
A) H|$ÐrH¥$V g§aMZm ~) \o$S>ab g§aMZm
H$) EH$mË_H$ aMZm S>) {dH|${ÐV g§aMZm
ii) ghH$mar g§ñWo_Ü`o g^mgXm§Mo àdoe Am{U eoAg©Mo dmQ>n .......... Ûmao Ho$bo OmVo.
A) g{Md ~) ì`dñWmnH$s` g{_Vr
H$) AÜ`j S>) OZab ~m°S>r
iii) .............. `m§À`m AÜ`jVoImbr 1935 _Ü`o ghH$mar {ejU Am{U à{ejU g{_Vr
ñWmnZ H$aÊ`mV Ambr.
A) \«o$S>[aH$ {ZH$moëgZ ~) _mëH$m°_ S>m{bªJ
H$) ES>dS>© _°ŠbmJZ S>) ñdm{_ZmWZ g{_Vr
iv) àË`oH$ gmogm`Q>rZo gd©gmYmaU g^oÀ`m H$m_H$mOmMr Zm|X R>odÊ`mgmR>r ......... R>odbr
nm{hOo.
A) ZmoQ> ~wH$ ~) {_{ZQ> ~wH$
H$) \$mB©b S>) aoH$m°S>© ~wH$

3 P.T.O.
 v) ^maVmVrb n{hbm ghH$mar g§ñWm H$m`Xm .......... `m dfu V`ma H$aÊ`mV Ambm.
A) 1950 > ~) 1904
H$) 1947 S>) 1948
vi) gmogm`Q>rMo B{Vd¥Îm nwñVH$ gm§^miÊ`mgmR>r ............. Mr Amdí`H$Vm AgVo.
A) I{OZXma ~) g{Md
H$) ì`dñWmnH$s` g{_Vr S>) {Z~§YH$

àíZ 2) J«mhH$ g§ñWm åhUOo H$m`? ghH$mar g§ñWm Am{U J«mhH$ g§ñWm `m§À`m Zm|XUr à{H«$`m g{dñVa
ñnï> H$am. [18]

àíZ 3) ghH$mar {ejU åhUOo H$m`? ghH$mar g^mgXm§Zm ghH$mar {ejU d à{ejUm~m~VMo g{dñVa
dU©Z H$am. [18]

àíZ 4) ghH$mar g§ñWm§À`m {OëhmñVar` Am{U amÁ`ñVar` g{_Ë`m§Mr aMZm ñnï> H$am. [18]

àíZ 5) dm{f©H$ gd©gmYmaU g^m åhUOo H$m`? dm{f©H$ gd©gmYmaU g^m Am{U gmogm`Q>çm§À`m {deof
gd©gmYmaU g^o~m~V g{dñVa dU©Z H$am. [18]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr XmoZ) [10]

A) Zm|XUrMm nwamdm
~) g^mgXm§Mr Zmdo g^mgX Zm|X dhrVyZ dJiUo
H$) amIrd {ZYr
S>) gmogm`Q>çm§gmR>r ì`dñWmnH$mMr nmÌVm



[6319]-314 4
Total No. of Questions : 5] SEAT No. :

PC-4560 [Total No. of Pages : 4

[6319]-315
M.Com.
GA616MJ : GOVERNANCE OF AGRICULTURAL PRODUCER
MARKETING COMMITTEE (APMC)
(2023 Pattern) (Semester - III)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) Question No.1 is compulsory.
2) Attempt any two questions from Question No.2 to 5.
3) Figures to the right side indicate full marks.

Q1) Select the correct options for the following and write the correct answer.
[5]
i) The honorarium to the Chairman and Vice-Chairman of a Market
Committee is generally:
a) Decided by the state government or committee guidelines
b) Voluntary, based on personal preference
c) Mandatory and equal to member’s salary
d) Applicable only to the Chairman
ii) A Chairman or Vice-Chairman may resign from their position by:
a) Declaring it publicly in the next market committee meeting
b) Submitting a written resignation to the Market Committee
c) Simply stopping attendance
d) Waiting until a new election
iii) The Market Committee can open collection centers for notified produce.
What is the main purpose of these centers?
a) To increase local government revenue
b) To simplify the process of receiving and paying for agricultural produce
c) To provide loans to local traders
d) To store government goods
iv) Market Committees have the power to levy fees and commission rates
(Adat). What does this primarily mean?
a) They can charge traders a specific fee for services rendered in the market
b) They can sell licenses to vendors
c) They can set up toll booths in the market area
d) They can collect tax on imported goods

P.T.O.
 v) The main purpose of a ‘Farmer Consumer Market’ is to:
a) Allow brokers to set prices
b) Facilitate direct sales from farmers to consumers
c) Promote retail sales by middlemen
d) Import agricultural goods

Q2) Define Contract Farming and explain the responsibilities of a Contract Farming
Producer. [15]

Q3) Explain the importance of the Annual General Meeting (AGM) of the Market
Committee. What main issues are discussed during the AGM? [15]

Q4) What are the powers and duties of a Market Committee? [15]

Q5) Write Short Notes on (Any 3) : [15]

a) Provisions for Absence of a Market Committee Member without Leave.
b) Importance of the Market Committee’s power to charge fees and
commission rates.
c) Role of a Broker in the agricultural produce market.
d) Farmer Consumer Market.



[6319]-315 2
Total No. of Questions : 5]

PC-4560
[6319]-315
M.Com.
GA616MJ : GOVERNANCE OF AGRICULTURAL PRODUCER
MARKETING COMMITTEE (APMC)
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1) àíZ H«$. 1 gmoS>{dUo A{Zdm¶© Amho.
2) àíZ H«$. 2 Vo àíZ H«$. 5 ‘Yrb H$moUVohr XmoZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) ¶mo½¶ n¶m©¶ {ZdSy>Z [aH$må¶m OmJm ^am. [5]

i) ~mOma g{‘VrÀ¶m Aܶj Am{U Cnmܶjm§Zm gÝ‘mZYZ gm‘mݶV: H$go {Xbo OmVo?
A) amÁ¶ gaH$ma qH$dm g{‘VrÀ¶m ‘mJ©Xe©H$ VËdmZwgma R>adbo OmVo
~) ñdoÀN>oZo, d¡¶{º$H$ ng§VrZwgma
H$) ~§YZH$maH$ Am{U gXñ¶m§À¶m nJmamBVH$mM AgVmo
S>) ’$º$ AܶjmgmR>r bmJy Amho
ii) Aܶj qH$dm Cnmܶj ˶m§À¶m nXmMm amOrZm‘ XoD$ BpÀN>V Agë¶mg Vo H$go H$ê$ eH$VmV?
A) nwT>rb ~mOma g{‘VrÀ¶m ~¡R>H$sV gmd©O{ZH$[a˶m KmofUm H$ê$Z
~) ~mOma g{‘Vrbm boIr amOrZm‘m gmXa H$ê$Z
H$) ’$º$ hOoar ~§X H$ê$Z
S>) ZdrZ {ZdS>UyH$ hmoB©n¶ªV dmQ> nmhÿZ
iii) A{Ygy{MV CËnmXZm§gmR>r g§H$bZ H|$Ðo CKS>ʶmMm ‘mH}$Q> H${‘Q>rMm CÔoe H$m¶ Amho?
A) ñWm{ZH$ gaH$maÀ¶m ‘hgwbmV dmT> H$aUo
~) H¥$fr CËnmXZmÀ¶m àmár Am{U Xo¶H$ à{H«$¶obm gwb^ H$aUo
H$) ñWm{ZH$ ì¶mnmè¶m§Zm H$O© CnbãY H$aUo
S>) gaH$mar dñVy§Mm gmR>m H$aUo
iv) ‘mH}$Q> H${‘Q>rbm ewëH$ Am{U Xbmbr Xa (AS>V) AmH$maʶmMm A{YH$ma Amho. ¶mMm
‘w»¶ AW© H$m¶?
A) ì¶mnmè¶m§H$Sy>Z {Xboë¶m godogmR>r {d{eï> ewëH$ AmH$mê$ eH$VmV
~) {dH«o$˶m§Zm nadmZo {dHy$ eH$VmV
H$) ‘mH}$Q> joÌmV Q>mob ~yW C^mê$ eH$VmV
S>) Am¶mV Ho$boë¶m dñVy§da H$a AmH$mê$ eH$VmV
3 P.T.O.
 v) "eoVH$ar-J«mhH$ ~mOma' ¶mMm ‘w»¶ hoVy H$moUVm Amho?
A) Xbmbm§Zm ^md R>adʶmMr g§Yr XoUo
~) eoVH$è¶m§Zr WoQ> J«mhH$m§Zm {dH«$s H$aUo
H$) ‘ܶ‘ñVamdê$Z {H$aH$moi {dH«$s H$aUo
S>) H¥$fr CËnmXZm§Mo Am¶mV H$aUo

àíZ 2) H$ama eoVrMr ì¶m»¶m Úm. Am{U H$ama eoVr CËnmXH$mÀ¶m O~m~Xmè¶m ñnï> H$am. [15]

àíZ 3) ‘mH}$Q> H${‘Q>rÀ¶m dm{f©H$ gd©gmYmaU g^oMo (AGM) ‘hÎd H$m¶ Amho? ¶m g^o‘ܶo H$moUVo
à‘wI ‘wÔo M{M©bo OmVmV? [15]

àíZ 4) ‘mH}$Q> H${‘Q>rMo A{YH$ma Am{U H$V©ì¶o H$moUVr AmhoV? [15]

àíZ 5) Q>rnm {bhm. (H$moUË`mhr VrZ) [15]

A) ‘mH}$Q> H${‘Q>rÀ¶m gXñ¶mÀ¶m AZwnpñWVrda VaVwXr
~) ewëH$ Am{U Xbmbr Xa AmH$maʶmÀ¶m ~mOma g{‘VrÀ¶m A{YH$mamMo ‘hÎd
H$) H¥$fr CËnmXZ ~mOmamVrb XbmbmMr ^y{‘H$m
S>) H¥$fH$-Cn^mo³Vm ~mOma



[6319]-315 4
Total No. of Questions : 6] SEAT No. :
PC4561 [6319]-316
[Total No. of Pages : 2

M.Com. (Part - II)

CO - OPERATION & RURAL DEVELOPMENT
CB617MJ : Co - operative Banking System
(2023 Pattern) (Semester - III) (Credit System)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q1 and Q6 are compulsory.
2) Any three questions from Q. No. 2 to Q. No. 5.
3) Marks to the right indicate full marks.

Q1) Fill in the blanks. [5]

a) NABARD was established in the year _______.
b) The head office of RBI is located at _______.
c) A sub-standard asset is one, which has remained NPA for a period less
than or equal to _______.
d) Kisan credit card was launched in that year _______.
e) Apex Co - operative society means _______ level society.

Q2) What is the Advances? Explain the Criteria for Advances. [15]

Q3) Discuss the Progress of Maharashtra State Co - operative Banks. [15]

Q4) What is mean by NABARD? Explain the Functions of NABARD. [15]

Q5) Describe the role of National Federation of State Co - operative banks in

Co - operative Credit. [15]

Q6) Write a Short Note (Any Four): [20]

a) Problems of Maharashtra State Co - operative Bank
b) Role of RBI in Co - operative Credit
c) Need of advances
d) Organization of NABARD
e) NPA and it’s norms


[6319]-316 1 P.T.O.
Total No. of Questions : 6]
PC4561
[6319]-316
M.Com. (Part - II)
CO - OPERATION & RURAL DEVELOPMENT
CB617MJ : Co - operative Banking System
(2023 Pattern) (Semester - III) (Credit System)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àý H«$. 1 Am{U àý H«$. 6 A{Zdm`© Amho.
2) àý H«$. 2 Vo àý H«$. 5 `mVrb H$moUVohr VrZ àý gmoS>dUo.
3) COì`m ~mOyMo A§H$ nyU© JwU Xe©{dVmV.

à. 1) [aH$må`m OmJm ^am. [5]

A) Zm~mS>©Mr ñWmnZm ................. gmbr Pmbr.
~) [aPd© ~±H$ Am°\$ B§{S>`mMo _w»` H$m`m©b` ................. `oWo Amho.
H$) {ZH¥$ï> _mb_Îmm Aer Amho, Or ................. nojm H$_r qH$dm g_mZ H$mbmdYrgmR>r EZ.nr.E.
am{hbr Amho.
S>) {H$gmZ H«o${S>Q> H$mS>© ................. `m dfu gwé H$aÊ`mV Ambo.
B) gdm}ƒ ghH$mar g§ñWm åhUOo ................. ñVamdarb g§ñWm hmo`.

à. 2) A{J«_ åhUOo H$m`? A{J«_ gmR>rMo {ZH$f ñnï> H$am. [15]

à. 3) _hmamï´> amÁ` ghH$mar ~±H$m§À`m àJVrMr MMm© H$am. [15]

à. 4) Zm~mS>© åhUOo H$m`? Zm~mS>©Mo H$m`© ñnï> H$am. [15]

à. 5) ghH$mar {dÎm nwadR²>`m_Ü`o Z°eZb \o$S>aeo Z Am°\$ ñQ>Qo > H$mo -Am°nao{Q>ìh ~±H$m§À`m ^y{_Ho$Mo dU©Z H$am.[15]

à. 6) Q>rnm {bhm. (H$moUVrhr Mma) [20]

A) _hmamï´> amÁ` ghH$mar ~±Ho$À`m g_ñ`m
~) ghH$mar {dÎm nwadR²>`mVrb Ama.~r.Am`. Mr ^w{_H$m
H$) A{J«_Mr JaO
S>) Zm~mS>©Mr g§aMZm
B) EZ.nr.E. Am{U Ë`mMo _mZX§S>


[6319]-316 2
Total No. of Questions : 6] SEAT No. :
PC4562 [Total No. of Pages : 4
[6319]-317
M.Com. (Part - II)
BUSINESS PRACTICES & ENVIRONMENT
TE - 618 - MJ : Tourism Entrepreneurship and Start-Up
(2023 Pattern) (Semester - III) (Credit System)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any three questions from the question No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Multiple Choice Questions. [6]

i) Eco-Tourism relates to ________.
a) Economic System b) Financial System
c) Nature d) E-Commerce
ii) ________ Country in Asia is emerging as the leading tourist destination.
a) Arab b) Nepal
c) Indonesia d) China
iii) Destination Tourist activity is ______ generating activity.
a) Income b) Recreation
c) Loss d) Destination
iv) Tourist Destination area must have ________ appeal to tourist.
a) Access b) Attraction
c) Available d) Affordable
v) ________ is the Last Process of Business Plan.
a) Identification b) Analysis
c) Execution d) Selection
vi) The Indian Tourism Development Corporation was established in
________.
a) 1936 b) 1946
c) 1956 d) 1966

P.T.O.
Q2) Explain the Perspectives and Policy Measures for Tourism Entrepreneurship
in India. [18]

Q3) Explain the Concepts of Micro & Macro Enterprises and the Relationship
between them. [18]

Q4) Explain the Concept of Opportunity Selection and the Steps in Setting Up of a
small Business Enterprise. [18]

Q5) Explain the Contents of Business Plan Formulation and Write the Common
Errors in Business Plan. [18]

Q6) Write short notes on (any two) [10]

a) Project Report
b) Environmental Dynamics & Change
c) Small Enterprises
d) Eco-Tourism



[6319]-317 2
Total No. of Questions : 6]

PC4562
[6319]-317
M.Com. (Part - II)
BUSINESS PRACTICES & ENVIRONMENT
TE - 618 - MJ : Tourism Entrepreneurship and Start-Up
(2023 Pattern) (Semester - III) (Credit System)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [6]

i) BH$mo -Qy>[aP_ .............. `mg {ZJS>rV AgVo.
A) AW© ì`dñWm ~) Am{W©H$ àUmbr
H$) {ZgJ© S>) B©-H$m°_g©
ii) Am{e`m I§S>mVrb ............. Xoe hm n`©Q>Z ì`dgm`mVrb AJ«JÊ` {R>H$mU ~Zbo Amho.
A) Aa~ ~) Zonmb
H$) B§S>moZo{e`m S>) MrZ
iii) n`©Q>Z à{H«$`m hr .............. V`ma H$aVo.
A) Z\$m ~) nwZ: éËnÎmr
H$) VmoQ>m S>) bú`
iv) n`©Q>Z bú`mÀ`m {R>H$mUm _Ü`o .............. AgUo AË`mdí`H$ Amho.
A) àdoe ~) AmH$f©U
H$) CnbãY S>) nadS>Umao
v) ............. hr ì`dgm` AmamImS>çmVrb eodQ>Mr à{H«$`m Amho.
A) AmoiI ~) {dûcofU
H$) A§_b~OmdUr S>) {ZdS>
vi) ^maV n`©Q>Z {dH$mg _hm_§S>i ............. _Ü`o ñWmnZ Pmbo.
A) 1936 ~) 1946
H$) 1956 S>) 1966

[6319]-317 3
à. 2) ^maVmVrb n`©Q>Z CÚmoOH$VoMo Ñï>rH$moZ Am{U YmoaUo ñnï> H$am. [18]

à. 3) gyú_ Am{U g_J« (CnH«$_) CÚmoJ g§H$ënZm ñnï> H$am Am{U `m_Yrb g§~Y ñnï> H$am. [18]

à. 4) ì`dgm`m_Yrb g§YrMr {ZdS> g§H$ënZm ñnï> H$am Am{U bKw ì`dgm` (CnH«$_) CÚmoJ ñWmnZogmR>r
AgUmè`m nm`è`m ñnï> H$am. [18]

à. 5) ì`dgm` `moOZo Mo KQ>H$ ñnï> H$am Am{U Ë`m V`ma H$aVmZm hmoUmè`m gd©gm_mÝ` MwH$m {bhm. [18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) àH$ën Ahdmb
~) n`m©daUr` J{VerbVm Am{U ~Xb
H$) bKw ì`dgm` CnH«$_
S>) BH$mo-Qy>[aP_



[6319]-317 4
Total No. of Questions : 6] SEAT No. :
PC4563 [Total No. of Pages : 4
[6319]-318
S.Y. M.Com.
BUSINESS PRACTICES AND ENVIRONMENT
ES-619-MJ : Entrepreneurship Support
(2023 Pattern) (Credit System) (Semester - III)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any 3 questions from the question No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Multiple Choice Questions. [6]

a) The District Industries Centers (DICs) are responsible for providing _____
to small industries.
i) Legal assistance ii) Production guidance
iii) Subsidies iv) Technical and financial support
b) The primary aim of entrepreneurship training is to enhance _______.
i) Profits ii) Business skills
iii) Job security iv) Employee satisfaction
c) _______ Provides technical consultancy services to small businesses.
i) National Small Industries Corporation
ii) State Small Industries Development Corporations
iii) Technical Consultancy Organizations
iv) Commercial Banks
d) The main purpose of institutional support for entrepreneurs is to provide
______.
i) Competition ii) Regulatory challenges
iii) Resources and guidance iv) Higher taxes
e) A well-designed entrepreneurship training program should be ______
oriented.
i) Theory ii) Academically
iii) Research iv) Practice
f) Inputs for entrepreneurship development training include _______.
i) Only technical skills ii) Motivational and leadership skills
iii) Marketing strategies iv) Financial planning only
P.T.O.
Q2) What is Entrepreneurship Training? Describe Development of the Practice-
Oriented Training Programme and Designing of Entrepreneurship Training
Program for Entrepreneurship. [18]

Q3) What is Institutional Finance? Explain in detail need to an entrepreneurship for

institutional Finance. [18]

Q4) Discuss the need for institutional support to an Entrepreneur. Explain the
contribution of Small Industries Development Organization for the growth of
an Entrepreneurship. [18]

Q5) Describe in details various Government Policy for Small-Scale Enterprises.[18]

Q6) Write short notes (any two) [10]

a) Commercial Banks and Entrepreneurship
b) Industrial Policy 1980.
c) Methods of Training.
d) Small Industries Service Institutes.



[6319]-318 2
Total No. of Questions : 6]

PC4563
[6319]-318
S.Y. M.Com.
BUSINESS PRACTICES AND ENVIRONMENT
ES-619-MJ : Entrepreneurship Support
(2023 Pattern) (Credit System) (Semester - III)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn¶m©¶r àíZ. [6]

A) {Oëhm CÚmoJ H|$Ðo (DICs) bKwCÚmoJm§Zm .............. nwadʶmgmR>r O~m~Xma AmhoV.
i) H$m¶Xoera ‘XV ii) CËnmXZ ‘mJ©Xe©Z
iii) AZwXmZ iv) Vm§{ÌH$ Am{U Am{W©H$ ghmæ¶
~) CÚmoOH$Vm à{ejUmMm ‘w»¶ CÔoe ...............dmT>dUo Amho.
i) Z’$m ii) ì¶mdgm{¶H$ H$m¡eë¶o
iii) ZmoH$arMr gwajm iv) H$‘©Mmar g‘mYmZ
H$) ............ bKw CÚmoJm§Zm Vm§{ÌH$ g„mJma godm nwadVo.
i) amï´>r¶ bKwCÚmoJ ‘hm‘§S>io ii) amÁ¶ bKwCÚmoJ {dH$mg ‘hm‘§S>io
iii) Vm§{ÌH$ g„mJma g§ñWm iv) ì¶mdgm{¶H$ ~±H$m
S>) CÚmoOH$m§Zm g§ñWmË‘H$ g‘W©Z XoʶmMm ‘w»¶ CÔoe ............... nwadUo Amho.
i) ñnYm© ii) {Z¶m‘H$ AS>MUr
iii) g§gmYZo Am{U ‘mJ©Xe©Z iv) dmT>rd H$a
B) EH$ Mm§Jbo {S>PmBZ Ho$bobo CÚmoOH$Vm à{ejU H$m¶©H«$‘ ............ H|${ÐV Agmdo.
i) {gÕm§V ii) e¡j{UH$
iii) g§emoYZ iv) ì¶dhma
’$) CÚmoOH$Vm {dH$mg à{ejUmMo BZnwQ> ............ g‘m{dîQ> H$aVmV.
i) ’$º$ Vm§{ÌH$ H$m¡eë¶o ii) àoaUm Am{U ZoV¥Ëd H$m¡eë¶o
iii) {dnUZ YmoaUo iv) ’$º$ Am{W©H$ {Z¶moOZ
[6319]-318 3
à. 2) CÚmoOH$Vm à{ejU åhUOo H$m¶? gamd-CÝ‘wI à{ejU H$m¶©H«$‘mMm {dH$mg Am{U CÚmoOH$VogmR>r
CÚmoOH$Vm à{ejU H$m¶©H«$‘mMr aMZm ¶m§Mo dU©Z H$am. [18]

à. 3) g§ñWmË‘H$ {dÎm åhUOo H$m¶? g§ñWmË‘H$ {dÎm CÚmoOH$mMr JaO g{dñVanUo gm§Jm. [18]

à. 4) EImÚm CÚmoOH$mbm g§ñWmË‘H$ g‘W©ZmMr JaO H$m¶ Amho ¶mda MMm© H$am. CÚmoOH$Vm dmT>rgmR>r bKw
CÚmoJ {dH$mg g§ñWoMo ¶moJXmZ ñnï> H$am. [18]

à. 5) bKwCÚmoJm§gmR>r {d{dY gaH$mar YmoaUm§Mo Vnerbdma dU©Z H$am. [18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) ì¶mdgm{¶H$ ~±H$m Am{U CÚmoOH$Vm

~) Am¡Úmo{JH$ YmoaU 1980
H$) à{ejUmÀ¶m nÕVr
S>) bKwCÚmoJ godm g§ñWm



[6319]-318 4
Total No. of Questions : 4] SEAT No. :
PC4564 [Total No. of Pages : 4

[6319]-319
M.Com. (Part - II)
BUSINESS PRACTICES AND ENVIRONMENT
AR 620 MJ : Agri-Preneurship and Intellectual Property Rights
(2023 Pattern) (Credit System) (Semester - III)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) Question No.1 is Compulsory.
2) Attempt any two questions from Question No. 2 to 4.
3) Figures to the right indicate full marks.

Q1) Multiple Choice Questions. [5]

a) Agri-preneurship is defined as __________ in the field of agriculture.
i) traditional farming ii) entrepreneurial activity
iii) government policy iv) outsourcing
b) One of the main reasons for developing agri-preneurship in India
is to _____ .
i) reduce agricultural production
ii) increase employment opportunities in rural areas
iii) increase import of food products
iv) promote urban migration
c) One suggestion for improving agri-preneurship is __________ .
i) reducing agricultural technology usage
ii) providing better training and financial support to farmers
iii) increasing agricultural subsidies
iv) restricting exports
d) A key challenge in developing agri-preneurship is _____
i) lack of agricultural resources
ii) limited access to finance and markets
iii) abundance of skilled labor
iv) high government support

P.T.O.
 e) Developing agri-preneurship in India provides opportunities such
as _____ .

i) reducing agricultural exports

ii) value addition to agricultural products

iii) restricting technology usage

iv) promoting traditional farming methods only

Q2) What is Agri-Preneurship? Explain various needs for developing Agri-

Preneurship in India. [15]

Q3) What is Patent? Explain various types of patent & patent process. [15]

Q4) Write Short Notes (Any 3) [15]

a) Suggestions for developing Agri-Preneurship

b) Opportunities for developing Agri-Preneurship

c) Trademark

d) Industrial Design

… … …

[6319]-319 2
Total No. of Questions : 4]

PC4564
[6319]-319
M.Com. (Part - II)
BUSINESS PRACTICES AND ENVIRONMENT
AR 620 MJ : Agri-Preneurship and Intellectual Property Rights
(2023 Pattern) (Credit System) (Semester - III)
(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) àý H«$.1 A{Zdm¶© AmhoV.
2) àý H«$.2 Vo 4 ‘Yrb H$moUVohr XmoZ àý gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àýn{ÌH$m nhmdr.

à. 1) ~hþn¶m©¶r àíZ. [5]

A) H¥$fr-CÚmoOH$VoMr ì¶m»¶m H¥$fr joÌmV ........... Aer Ho$br OmVo.
i) nma§nm[aH$ eoVr ii) CÚmoO{H$¶ {H«$¶m
iii) gaH$mar YmoaU iv) AmCQ>gmo{gªJ
~) ^maVmV H¥$fr-CÚmoOH$Vm {dH${gV H$aʶmMo EH$ ‘w»¶ H$maU åhUOo .......... hmo¶.
i) H¥$fr CËnmXZ H$‘r H$aUo
ii) J«m‘rU ^mJmV amoOJmamÀ¶m g§Yr dmT>dUo
iii) AÞ CËnmXZm§Mr Am¶mV dmT>dUo
iv) ehar ñWbm§Vambm MmbZm XoUo
H$) H¥$fr-CÚmoOH$Vm gwYmaʶmMm EH$ Cnm¶ åhUOo ............ hmo¶.
i) H¥$fr V§ÌkmZmMm dmna H$‘r H$aUo
ii) eoVH$è¶m§Zm A{YH$ Mm§Jbo à{ejU Am{U Am{W©H$ ghmæ¶ àXmZ H$aUo
iii) H¥$fr AZwXmZ dmT>dUo
iv) {Z¶m©Vrda {Z~ªY bmXUo
S>) H¥$fr-CÚmoOH$Vm {dH${gV H$aʶmVrb EH$ ‘hÎdmMr AS>MU åhUOo .............. hmo¶.
i) H¥$fr g§gmYZm§Mm A^md
ii) {dÎm Am{U ~mOmanoR>oMm ‘¶m©{XV àdoe
iii) àM§S> Hw$eb ‘Oya CnbãYVm
iv) gaH$mar nmqR>~m OmñV AgUo

[6319]-319 3
 B) ^maVmV H¥$fr - CÚmoOH$Vm {dH${gV Ho$ë¶mZo {‘iUmè¶m g§Yr åhUOo ............ hmo¶.

i) H¥$fr {Z¶m©V H$‘r H$aUo

ii) H¥$fr CËnmXZm§Zm ‘yë¶dY©Z H$aUo

iii) V§ÌkmZmMm dmna H$‘r H$aUo

iv) ’$º$ nma§nm[aH$ eoVr nÕVtMm àMma H$aUo

à. 2) H¥$fr-CÚmoOH$Vm åhUOo H$m¶? ^maVmV H¥$fr-CÚmoOH$Vm {dH${gV H$aʶmÀ¶m {d{dY JaOm ñnï> H$am.
[15]

à. 3) noQ>§Q> åhUOo H$m¶? noQ>§Q>Mo {d{dY àH$ma Am{U noQ>§Q> à{H«$¶m ñnï> H$am. [15]

à. 4) {Q>nm {bhm. (H$moU˶mhr VrZ) [15]

A) H¥$fr CÚmoOH$Vm {dH${gV H$aʶmgmR>r gyMZm

~) H¥$fr CÚmoOH$Vm {dH${gV H$aʶmÀ¶m g§Yr

H$) Q>o´S>‘mH©$

S>) Am¡Úmo{JH$ {S>PmBZ

… … …

[6319]-319 4
Total No. of Questions : 6] SEAT No. :
PC4565 [6319]-320
[Total No. of Pages : 4

M.Com. (Part - II)

BUSINESS PRACTICE AND ENVIRONMENT
CE 621 MJ : Corporate Entrepreneurship
(2023 Pattern) (Credit System) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No. 1 and Question No. 6 compulsory.
2) Solve any Three questions from question No. 2 to Question No. 5.
3) Figures to the right indicate full marks.

Q1) Multiple Choice Questions. [6]

i) Corporate entrepreneurship refers to ______ within an established
organization.
a) external investment b) Entrepreneurial activity
c) outsourcing d) mergers and acquisitions
ii) _______ refers to a system that pushes technological advancements in
the market, without immediate demand.
a) Market pull b) Technology push
c) Creativity boost d) Customer pull
iii) Aligning corporate strategy with entrepreneurship is essential for fostering
_______ within an organization.
a) hierarchical growth b) Innovation
c) external acquisition d) traditional leadership
iv) The Covid-l9 pandemic created a _______ environment that significantly
impacted businesses worldwide.
a) VUCA (Volatile, Uncertain, Complex, and Ambiguous)
b) stable
c) predictable
d) linear
v) The key difference between entrepreneurship and corporate
entrepreneurship is that the latter takes place _______.
a) outside the market b) within existing organizations
c) in the startup phase d) without risks
vi) The ultimate benefit of corporate entrepreneurship is _______.
a) temporary profits b) survival and growth
c) short-term marketing success d) employee retention
[6319]-320 1 P.T.O.
Q2) Explain meaning, definition and characteristics of Corporate Entrepreneurship.
[18]

Q3) Explain new Corporate Entrepreneurship regarding survival and growth. [18]

Q4) Write impact of second wave of Covid - 19 on business in India. [18]

Q5) Write any case study of the business flourished during pandemic. [18]

Q6) Write a Short Notes (Any Two): [10]

a) Benefits of Corporate Entrepreneurship
b) Characteristics of Corporate Entrepreneurship
c) Impact of Corporate Strategy on Corporate Entrepreneurship
d) Pitfalls of Corporate Entrepreneurship



[6319]-320 2
Total No. of Questions : 6]
PC4565
[6319]-320
M.Com. (Part - II)
BUSINESS PRACTICE AND ENVIRONMENT
CE 621 MJ : Corporate Entrepreneurship
(2023 Pattern) (Credit System) (Semester - III)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àý H«$‘m§H$ 1 Am{U àý H«$‘m§H$ 6 A{Zdm¶©.
2) àý H«$‘m§H$ 2 Vo àý H«$‘m§H$ 5 n¶ªV H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb AmH$S>o nyU© JwU Xe©dVmV.

à. 1) ~hþn¶m©¶r àíZ. [6]

i) H$m°nmoo}aoQ> CÚmoOH$Vm EImÚm àñWm{nV g§ñWoVrb ........... Mm g§X^© XoVo.
A) ~mø Jw§VdUyH$ ~) CÚmoOH$ {H«$¶mH$bmn
H$) AmCQ>gmo{gªJ S>) {dbrZrH$aU Am{U A{YJ«hU
ii) .............. åhUOo VmËH$mi ‘mJUr Z H$aVm, ~mOmamVrb Vm§{ÌH$ àJVrbm Y¸$m XoUmar àUmbr.
A) ‘mH}$Q> IoMUo ~) V§ÌkmZ nwe
H$) gO©ZerbVm dmT>dUo S>) Jm«hH$ IoMUo
iii) CÚmoOH$Vogh H$m°nm}aQo > YmoaU g§a{o IV H$aʶmgmR>r ........... g§ñWo‘ܶo MmbZm XoʶmgmR>r Amdí¶H$
Amho.
A) loUr~Õ dmT> ~) ZdmonH«$‘
H$) ~mø g§nmXZ S>) nma§nm[aH$ ZoV¥Ëd
iv) H$mo{dS> - 19 gmWrÀ¶m amoJmZo .......... OJ^amVrb ì¶dgm¶m‘ܶo Ago dmVmdaU {Z‘m©U Ho$bo
Á¶mMm bjUr¶ n[aUm‘ Pmbm.
A) VUCA (ApñWa, A{Z{üV, O{Q>b Am{U Añnï>)
~) pñWa
H$) A§XmO H$aʶm¶mo½¶
S>) aoIr¶
v) CÚmoOH$Vm Am{U H$m°nm}aoQ> CÚmoOH$Vm ¶mVrb ............ ‘hÎdmMm ’$aH$ hm Amho.
A) ~mOmam~mhoa ~) {dÚ‘mZ g§ñWm§‘ܶo
H$) ñQ>mQ>©An Q>ß߶mV S>) OmoI‘r{edm¶
vi) H$m°nm}aoQ> CÚmoOH$VoMm A§{V‘ ’$m¶Xm ........... Amho.
A) VmËnwaVm Z’$m ~) OJUo Am{U dmT>
H$) AënH$mbrZ {dnUZ ¶e S>) H$‘©Mmar amIyZ R>odUo

[6319]-320 3
à. 2) H$m°nm}aoQ> CÚmoOH$VoMm AW©, ì¶m»¶m Am{U d¡{eï>o ñnï> H$am. [18]

à. 3) MmbZm Am{U dmT>r~m~V ZdrZ H$m°nm}aoQ> CÚmoOH$Vm ñnï> H$am. [18]

à. 4) H$mo{dS> -19 À¶m Xþgè¶m bmQ>oMm ^maVmVrb ì¶dgm¶mda hmoUmam n[aUm‘ {bhm. [18]

à. 5) ‘hm‘marÀ¶m H$mimV H$moUVmhr EH$m nmo{fV ì¶dgm¶mMo {dñV¥V {dûcofU (Ho$g ñQ>S>r) H$am. [18]

à.6) {Q>nm {bhm. (H$moUVohr XmoZ) [10]

A) H$m°nm}aoQ> CÚmoOH$VoMo ’$m¶Xo
~) H$m°nm}aoQ> CÚmoOH$VoMr d¡{eï²>¶o
H$) H$m°nm}aoQ> CÚmoOH$Voda H$m°nmo}aoQ> YmoaUmMm à^md
S>) H$m°nm}aoQ> CÚmoOH$VoMo ZwH$gmZ



[6319]-320 4
Total No. of Questions : 6] SEAT No. :
PC4566 [Total No. of Pages : 4
[6319]-321
M.Com. (Part - II)
HR - 622 - MJ :HUMAN RESOURCE PLANNING
AND DEVELOPMENT
(2023 Pattern) (Credit System) (Semester - III)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Answer any three questions from the question No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Multiple choice questions. [6]

i) HRM is considered as ________
a) A reactive function
b) A proactive functions
c) An Auxiliary function
ii) ________ is concerned with developing a pool of candidates in line with
the human resource plan.
a) Development
b) Training
c) Recruitment
iii) ______ is an alternative term used for performance appraisal.
a) Quality and quantity of output
b) Job Knowledge
c) Employee Assessment
iv) __________ is not a function normally performed by HR department.
a) Employee relation
b) Training & Development
c) Accounting
v) ________ is/are recent trends in E-HRM.
a) Online Skill Assessment
b) Biometric time tracking and security
c) Both a&b

P.T.O.
 vi) Electronic - Human Resource Management ________.
a) is beneficial for routine tasks
b) helps in improving record keeping
c) Both a&b

Q2) State the challenges of Human Resource Management in changing business

scenario. Write elements and effects of contract labour. [18]

Q3) Define the term ‘Employee Selection’. Explain the process of Selection and
Assessment Devices. [18]

Q4) Distinguish between ‘Training’ & ‘Development’ and describe different methods
of Training. [18]

Q5) Explain in detail Meaning, Definintion and Need of Human Capital Management.
[18]

Q6) Write short notes on. (any two) [10]

a) Dual Career Employees
b) Kinds of Recruitment
c) Merit Rating
d) E-HRM



[6319]-321 2
Total No. of Questions : 6]

PC4566
[6319]-321
M.Com. (Part - II)
HR - 622 - MJ :HUMAN RESOURCE PLANNING
AND DEVELOPMENT
(2023 Pattern) (Credit System) (Semester - III)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 _Yrb H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) ~hþn`m©`r àíZ. [6]

i) _mZd g§gmYZ ì`dñWmnZ ho .............. _mZbo OmVo.
A) à{V{H«$`mË_H$ H$m`}
~) H¥$Vrerb H$m`}
H$) ghmæ`H$ H$m`©o
ii) _mZd g§gmYZ {Z`moOZm_Ü`o H$_©Mm-`m§À`m {dH$mgm~amo~aM nwT>rbn¡H$s ............ ~m~rMm g_mdoe
hmoVmo.
A) {dH$mg
~) à{ejU
H$) ^aVr
iii) H$m`©j_Vm _yë`m§H$ZmgmR>r .............. hr n`m©`r g§H$ënZm dmnabr OmVo.
A) JwUdÎmm Am{U g§»`mË_H$ àXmZ
~) H$m`© kmZ
H$) H$_©Mmar _yë`m§H$Z
iv) _mZd g§gmYZ {d^mJmV\}$ .............. ho H$m`© ghgm nma nmS>bo OmV Zmhr.
A) H$_©Mmar g§~§Y
~) à{ejU Am{U {dH$mg
H$) boIm§H$Z
v) BboŠQ´>m°{ZH$ _mZd g§gmYZ ì`dñWmnZmVrb gÚH$mbrZ àdmh ........... Amho.
A) Am°ZbmB©Z H$m¡eë` _yë`m§H$Z
~) ~m`mo_o{Q´>H$ Q>mB©_ Q´>°qH$J Am{U gwa{jVVm
H$) ‘A’ Am{U ‘~’ XmoÝhrhr

[6319]-321 3
 vi) BboŠQ´>m°{ZH$ _mZd g§gmYZ ì`dñWmnZ åhUOo ............... hmo`.
A) X¡Z§{XZ H$m_mgmR>r Cn`wº$
~) Zm|Xr R>odÊ`m_Ü`o gwYmaUm KS>dyZ AmUUmao
H$) ‘A’ Am{U ‘~’ XmoÝhrhr

à. 2) ~XbË`m ì`mdgm{`H$ n[apñWVrV _mZd g§gmYZmg_moarb AmìhmZo gm§Jm. H§$ÌmQ>r H$m_JmamMo KQ>H$ d
n[aUm_ {bhm. [18]

à. 3) H$_©Mmar {ZdS> `m g§H$ënZoMr ì`m»`m Úm. H$_©Mmar {ZdS>rMr à{H«$`m Am{U _yë`m§H$ZmMr gmYZo ñnï>
H$am. [18]

à. 4) à{ejU Am{U {dH$mg `mVrb \$aH$ ñnï> H$am Am{U à{ejUmÀ`m nÕVr {deX H$am. [18]

à. 5) _mZdr ^m§S>db ì`dñWmnZmMm AW©, ì`m»`m Am{U JaO g{dñVa ñnï> H$am. [18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) Xþhoar AWm©O©Z H$aUmar Hw$Qw>§~o
~) H$_©Mmar ^aVrMo àH$ma
H$) JwUdÎmm AZwg§{hVm
S>) BboŠQ´>m°{ZH$ _mZd g§gmYZ ì`dñWmnZ (B©-EM AmaE_)



[6319]-321 4
Total No. of Questions : 6] SEAT No. :
PC4567 [Total No. of Pages : 4
[6319]-322
S.Y. M.Com.
PM-623-MJ : PROJECT MANAGEMENT
(2023 Pattern) (Credit System) (Semester - III)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Solve any 3 questions from the question No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Multiple Choice Questions. [6]

a) A good project manager should excel in ______ ensuring that the team
members are motivated and tasks are completed efficiently.
i) Risk
ii) Leadership
iii) Scope
b) The _______ of a project involves identifying all parties affected by the
project and managing their needs
i) Stakeholder management
ii) Risk
iii) Scope
c) A detailed ______ study is essential for project preparation.
i) Economic
ii) Feasibility
iii) Market
d) Project formulation included preparing a _______ report.
i) Financial
ii) Feasibility
iii) Progress
e) In project cost estimation, _______ costs are directly linked to the project
activities.
i) Direct
ii) Indirect
iii) Sunk
f) Evaluating the capability and performance of the management team in
handling the project is _______ appraisal
i) Economical
ii) Management
iii) Technical
P.T.O.
Q2) Define management appraisal. Explain nature and techniques of management
appraisal. [18]

Q3) What do you mean by the term project cost? Explain the role of financial
institutions in project financing. [18]

Q4) Discuss about tax incentives and tax planning for project investment decisions.
[18]

Q5) Define and write the meaning of project management. Explain attributes
(characteristics) of a good project manager. [18]

Q6) Write short notes (any two) [10]

a) Importance of Project
b) Commercial Appraisal
c) Project management objectives
d) Process of project coordination



[6319]-322 2
Total No. of Questions : 6]

PC4567
[6319]-322
S.Y. M.Com.
PM-623-MJ : PROJECT MANAGEMENT
(2023 Pattern) (Credit System) (Semester - III)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.

à. 1) ~hþn¶m©¶r àíZ. [6]

A) EH$ Mm§Jë¶m àH$ën ì¶dñWmnH$mZo ............ ‘ܶo CËH¥$ï> H$m¶© Ho$bo nm{hOo, ho gw{ZpíMV Ho$bo
nm{hOo H$s H$m¶©g§K gXñ¶ ào[aV AmhoV Am{U H$m¶} H$m¶©j‘VoZo nyU© Ho$br AmhoV.
i) OmoIr‘
ii) ZoVË¥ d
iii) ì¶már
~) àH$ënmÀ¶m ............. ‘ܶo àH$ënm‘wio à^m{dV Pmboë¶m gd© njm§Zm AmoiIUo Am{U ˶m§À¶m
JaOm ì¶dñWm{nV H$aUo g‘m{dï> Amho.
i) ^mJYmaH$ ì¶dñWmnZ
ii) OmoIr‘
iii) ì¶már
H$) àH$ënmÀ¶m V¶margmR>r Vnerbdma ........... Aä¶mg Amdí¶H$ Amho.
i) Am{W©H$
ii) ì¶dhm¶©Vm
iii) ~mOmanoR>
S>) àH$ën {Z{‘©Vr‘ܶo ........... Ahdmb V¶ma H$aUo g‘m{dï> Amho.
i) Am{W©H$
ii) ì¶dhm¶©Vm
iii) àJVr
B) àH$ën IMm©À¶m A§XmOm‘ܶo ............ IM© WoQ> àH$ënmÀ¶m {H«$¶mH$bmnm§er OmoS>bobo AgVmV.
i) à˶j
ii) Aà˶j
iii) ~wS>bobo
’$) àH$ën H$m¶m©pÝdV H$aVmZm ì¶dñWmnZmMr H$m¶©j‘Vm Am{U n[aUm‘H$maH$VoMo ‘y붑mnZ H$aUo
¶mbm ................ ‘y붑mnZ Ago åhUVmV.
i) Am{W©H$
ii) ì¶dñWmnZ
iii) Vm§{ÌH$
[6319]-322 3
à. 2) ì¶dñWmnZ ‘y붑mnZmMr ì¶m»¶m {bhm. ì¶dñWmnZ ‘y붑mnZmMo ñdê$n Am{U V§Ìo ñnï> H$am. [18]

à. 3) àH$ën IM© åhUOo H$m¶? àH$ën {dÎmnwadR>çm‘ܶo {dÎmr¶ g§ñWm§Mr ^y{‘H$m ñnï> H$am. [18]

à. 4) àH$ën J§wVdUyH$ {ZU©¶mgmR>r H$a àmoËgmhZ d H$a {Z¶moOZm~m~V MMm© H$am. [18]

à. 5) àH$ën ì¶dñWmnZmMr ì¶m»¶m d AW© {bhm. Mm§Jë¶m àH$ën ì¶dñWmnH$mMr JwUd¡{eï>ço ñnï> H$am.
[18]

à. 6) {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) àH$ënmMo ‘hËd
~) ì¶mdgm{¶H$ ‘y붑mnZ
H$) àH$ën ì¶dñWmnZmMr C{Ôï>o
S>) àH$ën g‘Ýd¶mMr à{H«$¶m



[6319]-322 4
Total No. of Questions : 5] SEAT No. :
PC4568 [Total No. of Pages : 4

[6319]-323
S.Y. M.Com.
PC 624 MJ : PROJECT MANAGEMENT - INPUTS,
MONITORING AND CONTROL
(2023 Pattern) (Credit System) (Semester - III)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) Question No.1 and 5 are Compulsory.
2) Answer any two questions from Q.2 to Q.4.
3) Figures to the right side indicate full marks.

Q1) Multiple Choice Question. [5]

a) The ______ structure focuses on both project and functional

management to balance resources and expertise.

i) Matrix ii) functional iii) Pure

b) A ______ payment method involves compensating contractors based

on the number of units completed.

i) Cost-Plus ii) Time iii) Unit

c) The ______ Phase involves developing and testing prototypes before

the final product is produced.

i) Testing ii) Design iii) Planning

d) Project _______ involves tracking progress and making adjustments to

ensure project goals are met.

i) Planning ii) Monitoring iii) Execution

e) One advantage of a project organization is _______ management of

resources across different projects.

i) Centralized ii) limited iii) fragmented

P.T.O.
Q2) Explain the concept of ‘Project Contract’? Discuss the types of contracts and
sub-contracts. [10]

Q3) What is ‘Project Benefit Evaluation’? Explain the importance and techniques
of project benefit evaluation. [10]

Q4) What is ‘Project Organization’? Explain the advantages and disadvantages of

project organization. [10]

Q5) Write Short Notes on (any two) [2×5=10]

a) Project Management

b) SWOT Analysis

c) Working Capital Assessment

d) Project Control

… … …

[6319]-323 2
Total No. of Questions : 5]

PC4568
[6319]-323
S.Y. M.Com.
PC 624 MJ : PROJECT MANAGEMENT - INPUTS,
MONITORING AND CONTROL
(2023 Pattern) (Credit System) (Semester - III)
(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) àý H«$.1 d 5 A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo 4 ‘Yrb H$moUVohr XmoZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

à. 1) ~hþn¶m©¶r àíZ. [5]

A) g§gmYZo Am{U H$m¡eë¶ g§Vw{bV H$aʶmgmR>r ............. g§aMZm àH$ën Am{U H$m¶m©Ë‘H$
ì¶dñWmnZ ¶m XmoÝhtda bj H|${ÐV H$aVo.
i) ‘°{Q´>³g ii) H$m¶m©Ë‘H$ iii) ewÕ

~) ........... Xo¶H$ nÕVr‘ܶo nyU© Pmboë¶m EH$H$mÀ¶m g§»¶oda AmYm[aV H§$ÌmQ>Xmam§Zm ^anmB© XoUo
g‘m{dï> Amho.
i) IM©-A{YH$ ii) doi iii) EH$H$

H$) ............. Q>ß߶mV A§{V‘ CËnmXZ V¶ma hmoʶmnydu à{VH¥$Vr {dH${gV H$aUo Am{U MmMUr
H$aUo g‘m{dï> Amho.
i) MmMUr ii) g§aoIZ$ iii) {Z¶moOZ

S>) àH$ën ............ ‘ܶo àJVrMm ‘mJmodm KoUo àH$ënmMr C{Ôï>o nyU© Pmë¶mMo gw{ZpíMV H$aʶmgmR>r
g‘m¶moOZ H$aUo g‘m{dï> Amho.
i) {Z¶moOZ ii) XoIaoI iii) A§‘b~OmdUr

B) àH$ën g§KQ>ZoMm EH$ ’$m¶Xm åhUOo .......... {d{dY àH$ënm§‘Yrb g§gmYZm§Mo ì¶dñWmnZ
hmo¶.
i) H|$ÐrH¥$V ii) ‘¶m©{XV iii) I§{S>V

[6319]-323 3
à. 2) ‘àH$ën H$ama’ g§H$ënZm ñnï> H$am. H$ama Am{U Cn-H$amamÀ¶m àH$mam§Mr MMm© H$am. [10]

à. 3) ‘àH$ën ’$m¶Xm ‘y붑mnZ’ åhUOo H$m¶? àH$ën ’$m¶Xm ‘y붑mnZmMo ‘hÎd Am{U V§Ìo ñnï> H$am.[10]

à. 4) ‘àH$ën g§KQ>Z’ åhUOo H$m¶? àH$ën g§KQ>ZoMo ’$m¶Xo d VmoQ>o ñnï> H$am. [10]

à. 5) {Q>nm {bhm. (H$moU˶mhr XmoZ) [2×5=10]

A) àH$ën ì¶dñWmnZ

~) ñdm°Q> {díbofU

H$) Ioi˶m ^m§S>dbmMo ‘yë¶m§H$Z

S>) àH$ën {Z¶§ÌU

… … …

[6319]-323 4
Total No. of Questions : 6] SEAT No. :

PC-4569 [Total No. of Pages : 4

[6319]-324
M.Com (Part - II)
OB625MJ : ORGANIZATIONAL BEHAVIOUR
(2023 Pattern) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question 1 and 6 are compulsoty
2) Answer any three questions from Q2 to Q5
3) Figures to the right side indicate fill Marks.

Q1) Fill in the blanks by selecting suitable choice. [6]

i) Factors affecting organizational behavior are ______
a) Environment b) Technology
c) Both a & b

ii) ______ is / are model /models of organizational behavior.

a) Autocratic b) Custodial
c) Both a & b
iii) Job satisfaction is __________ related to absenteeism and turnover.
a) Positively b) Negatively
c) Directly
iv) _________ is / are method/methods of measuring attitude.
a) Opinion survey b) Interview
c) Both a & b
v) The first stage of motivational process is _______
a) Drive State b) Instrumental Behaviour
c) Goal
vi) Team members need _________ skills.
a) Technical b) Problem solving
c) Both a & b

P.T.O.
Q2) Define the term Organizational Behaviour’. Explain in detail models of
Organizational Behaviour. [18]

Q3) What do you mean by the term ‘Emotional Intelligence’? Explain the
characteristics of emotional intelligence, importance of emotional intelligence
at workplace and important suggestions for effective management of emotional
intelligence. [18]

Q4) Define the term ‘Job Satisfaction’. Describe in detail different consequences
and Outcomes of Job Satisfaction. [18]

Q5) Define the term ‘Conflict’. Explain different types of conflicts and strategies
for managing Conflicts. [18]

Q6) Write short notes (Any Two) [2 × 5 = 10]

a) Importance of study of organizational behavior
b) Attitude Change
c) Primary Motives
d) Causes of stress

♦♦♦

[6319]-324 2
Total No. of Questions : 6]

PC-4569
[6319]-324
M.Com (Part - II)
OB625MJ : ORGANIZATIONAL BEHAVIOUR
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 d 6 A{Zdm`© AmhoV.
2 ) àíZ H«$. 2 Vo 5 _Yrb H$moUVohr VrZ gmoS>dm.
3 ) COdrH$S>rb A§H$ àíZmMo nyU© JwU Xe©{dVmV.

àíZ 1) `mo½` n`m©`mMr {ZdS> H$ê$Z [aH$må`m OmJm ^am. [6]

i) g§KQ>ZmË_H$ dV©Zmda n[aUm_ H$aUmam KQ>H$ ............ hm Amho.
A) n`m©daU ~) V§ÌkmZ
H$) "A' Am{U "~' XmoÝhrhr
ii) g§KQ>ZmË_H$ dV©ZmMr .......... àmê$n/àmê$no Amho/AmhoV.
A) hþHy$_emhr ~) H$miOrdmhH$ {gÕm§V
H$) "A' Am{U "~' XmoÝhrhr
iii) H$m`© g_mYmZmMr AZwnpñWVr Am{U CbmT>mb `m§À`mer ......... ñdê$nmMm g§~§Y AgVmo.
A) gH$mamË_H$ ~) ZH$mamË_H$
H$) àË`j
iv) àd¥ÎmrMo _mnZ H$aÊ`mgmR>r .......... hr/h`m nÕV/nÕVr dmnabr OmVo/OmVmV.
A) _V gd}jU ~) _wbmIV
H$) "A' Am{U "~' XmoÝhrhr
v) àoaUmË_H$ à{H«$`oMr n{hbr nm`ar hr ........... Amho.
A) MmbZmpñWVr ~) gmYZr^yV dV©Z
H$) Ü`o`
vi) H$m`©g§K gXñ`m§H$S>o .......... H$m¡eë`/H$m¡eë`o AgUo Amdí`H$ Amho.
A) Vm§{ÌH$ ~) g_ñ`m gmoS>{dUo
H$) "A' Am{U "~' XmoÝhrhr

3 P.T.O.
àíZ 2) "g§KQ>ZmË_H$ dV©Z' `m g§H$ënZoMr ì`m»`m {bhm. g§KQ>ZmË_H$ dV©ZmMr àmê$no g{dñVa ñnï>
H$am. [18]

àíZ 3) "^md{ZH$ ~wÕr_Îmm' åhUOo H$m`? ^md{ZH$ ~wÕr_ÎmoMr d¡{eï>o, H$m_mÀ`m {R>H$mUr ^md{ZH$
~wÕr_ÎmoMo _hËd Am{U ^md{ZH$ ~wÕr_ÎmoÀ`m à^mdr ì`dñWmnZmgmR>r _hËdmÀ`m gwMZm ñnï>
H$am. [18]

àíZ 4) "H$m`© g_mYmZ' `m g§H$ënZoMr ì`m»`m Úm. H$m`© g_mYmZmMo {d{dY n[aUm_ d {ZînÎmr g{dñVa
{deX H$am. [18]

àíZ 5) "g§Kf©' `m g§H$ënZoMr ì`m»`m {bhm. g§Kfm©Mo {d{dY àH$ma d g§Kf© hmVmiÊ`mÀ`m nÕVr ñnï>
H$am. [18]

àíZ 6) {Q>nm {bhm (H$moUË`mhr XmoZ) [2 × 5 = 10]

A>) g§KQ>ZmË_H$ dV©ZmÀ`m Aä`mgmMo _hËd
~>) àd¥Îmr ~Xb
H$) àmW{_H$ àoaUm
S>) VmU - VUmdmMr H$maUo

♦♦♦

[6319]-324 4
Total No. of Questions : 6]
SEAT No. :
]
PC-4570
[Total No. of Pages : 4
[6319]-325
M.Com. (Part - II)
BANKING & FINANCE
FB-626 MJ : International Banking and Finance
(2023 Pattern) (Semester - III) (NEP 2020)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Answer any three questions from Q. No. 2 to 5.
3) Figures to the right indicate full marks.

Q1) Fill in the blanks. (Any Six) : [6]

i) Which one of the following is not the function of the International Bank?
a) Maintenance accounts of NRI
b) To provide finance to importers and exporters
c) To provide Finance in foreign currencies
d) Grant to loan
ii) The Risk that the bank will not receive funds from its counter - parties
on the due date is called--
a) Settlement Risk b) Liquidity Risk
c) Foreign exchange Risk d) Political Risk
iii) The major types of business risk include all of the following except
a) Price Risk b) Diversification Risk
c) Pure Risk d) Credit risk
iv) International trade and domestic trade differ because of ________.
a) Different government policy b) Immobility of factors
c) Trade Restrictions d) All of the above
v) Which Of the following is international trade
a) Trade between countries b) Trade between Regions
c) Both a and b d) None of These

P.T.O.
 vi) NRE full form _______.
a) Non - Resident External b) Non - Regular External
c) Non - Resident Earnings d) None of These
vii) Which country first adopted the euro in 2015?
a) Bulgaria b) Poland
c) Germanyc d) Lithuania

Q2) Define international banking. Explain the various types of international banking
offices. [18]
OR
Define International Banking. Explain the Global Trends and Developments in
international Banking.

Q3) What is a derivative? State the advantages and disadvantages of derivatives. [18]
OR
What is meant by Merchant Banking? Explain the Need and Services of
Merchant Banking.

Q4) What is a Risk Management in Banking.? Explain the types of Risk Management
in Banking. [18]
OR
What is international Finance? Explain the objective and importance of
International Finance.

Q5) What is International Monetary Fund.? Explain the objectives, and functions
of international Monetary Fund. [18]
OR
What is International Finance Corporation? Explain the functions and Criticisms
of International Finance corporation.

Q6) Write Short Notes (Any Two) : [10]

a) Assets Liability Management
b) Export Finance
c) International Finance corporation.
d) Explain the BRICS



[6319]-325 2
Total No. of Questions : 6]

PC-4570
[6319]-325
M.Com. (Part - II)
BANKING & FINANCE
FB-626 MJ : International Banking and Finance
(2023 Pattern) (Semester - III) (NEP 2020)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1 ) àíZ H«$. 1 d àíZ H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2 ) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3 ) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) [aH$må`m OmJm ^am (H$moUË`mhr ghm) … [6]

i) Imbrbn¡H$s H$moUVo Am§Vaamï´>r` ~±Ho$Mo H$m`© Zmhr.
A) EZ Ama Am` ImË`m§Mr XoI^mb
~) Am`mVXma Am{U Zm`m©VXmam§Zm {dÎmnwadR>m H$aUo
H$) naH$s` MbZmV {dÎmnwadR>m H$aUo
S>) H$O© AZwXmZ H$aUo
ii) Xo` VmaIobm ~±Ho$bm Ë`mÀ`m H$mC§Q>aH$Sy>Z {ZYr {_iUma Zmhr `m OmoI_rbm ............
åhUVmV.
A) goQ>b_|Q> OmoIr_ ~) VabVm OmoIr_
H$) naH$s` MbZ OmoIr_ S>) amOH$s` YmoH$m
iii) ì`dgm` OmoI_rÀ`m à_wI àH$mam§_Ü`o Imbrb dJiVm gd© g_m{dï> AmhoV.
A) qH$_V OmoIr_ ~) OmoIr_ {d{dYVm
H$) ewÕ YmoH$m S>) H«o$S>rQ> OmoIr_
iv) Am§Vaamï´>r` ì`mnma Am{U Xoem§VJ©V ì`mnma ............. _wio {^Þ AmhoV.
A) gaH$maMo doJio YmoaU ~) KQ>H$m§Mr AMbVm
H$) ì`mnma {Z~ªY S>) darb gd©
v) Imbrbn¡H$s H$moUVm Am§Vaamï´>r` ì`mnma Amho.
A) Am§Vaamï´>r` ì`mnma ~) àXoem§Vrb ì`mnma
H$) A Am{U ~ XmoÝhr S>) `m n¡H$s Zmhr

[6319]-325 3 P.T.O.
 vi) NRE Mo nyU© ê$n ...............
A) A{Zdmgr ~mø ~) Jmo¡-{Z`{_V ~mø
H$) A{Zdmgr H$_mB© S>) `mn¡H$s Zmhr
vii) 2015 _Ü`o H$moUË`m XoemZo n{hë`m§Xm `wamo ñdrH$mabm.
A) ~ëJo[a`m ~) nmob§S>
H$) O_©Zr S>) {bWwAm{Z`m

àíZ 2) Am§Vaamï´>r` ~±{H$JMr ì`m»`m H$am? Am§Vaamï´>r` ~qH$J H$m`m©Mo {d{dY àH$ma ñnîQ> H$am. [18]
qH$dm
Am§Vaamï´>r` ~±{H$JMr ì`m»`m H$am? Am§Vaamï´>r` ~±qH$J _Yrb OmJ{VH$ Q´>|S> Am{U {dH$mg ñnï>
H$am.

àíZ 3) S>oarìho{Q>ìh åhUOo H$m`? S>oarìho{Q>ìhMo \$m`Xo Am{U VmoQ>o gm§Jm. [18]
qH$dm
_MªQ> ~±qH$J åhUOo H$m`? _MªQ> ~±{H§$JMr JaO Am{U godm ñnï> H$am.

àíZ 4) ~±qH$J OmoIr_ ì`dñWmnZ åhUOo H$m`? ~±{H§$J _Yrb OmoIr_ ì`dñWmnZmMo àH$ma ñnï> H$am.
[18]
qH$dm
Am§Vaamï´>r` {dÎm åhUOo H$m`? Am§Vaamï´>r` {dÎmmMo C{Ôï> Am{U _hËd ñnï> H$am.

àíZ 5) Am§Vaamï´>r` ZmUo{ZYr åhUOo H$m`? Am§Vaamï´>r` ZmUo{ZYrMr C{Ôï²>`o Am{U H$m`© ñnï> H$am.[18]
qH$dm
Am§Vaamï´>r` {dÎm {ZJ_ åhUOo H$m` ? Am§Vaamï´>r` {dÎm {ZJ_mMr H$m`} Am{U Q>rH$m ñnï> H$am.

àíZ 6) {Q>nm {bhm (H$moUË`mhr 2) … [10]

A) _mb_Îmm Xm{`Ëd ì`dñWmnZ
~) {Z`m©V {dÎm
H$) Am§Vaamï´>r` {dÎm {ZJ_
S>) {~«Šg g§H$ënZm ñnï> H$am.



[6319]-325 4
Total No. of Questions : 6]
SEAT No. :
]
PC-4571
[Total No. of Pages : 4
[6319]-326
M.Com. (Part - II)
IS-627 MJ : INSURANCE STUDIES
(2023 Pattern) (CBCS) (Semester - III)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Answer any three questions from Q. No. 2 to Q. No. 5.
3) Figures to the right side indicate full marks.

Q1) Fill in the blanks : [6]

i) Insurance is a form of risk _______.
a) Elimination b) Transfer
c) Creation d) Expansion
ii) Insurance serves as a means of _______ creation by encouraging savings.
a) Wealth b) Risk
c) Investment d) Capital
iii) The first insurance company in India was established in the year
_________
a) 1818 b) 1906
c) 1938 d) 1956
iv) _________ insurance does not include policies related to human life but
covers property, liability, and other risks.
a) Life b) General
c) Health d) Term
v) Fire insurance provides coverage for loss or damage to property due to
_________
a) Accidents b) Fire
c) Floods d) War
P.T.O.
 vi) The Insurance Regulatory and Development Authority of India (IRDAI)
was established in the year ________.
a) 1991 b) 1999
c) 2005 d) 2010

Q2) Explain in details Need and Importance of Insurance. [18]

Q3) Explain Role of Insurance in the Economic Development of India. [18]

Q4) Give a concept of General Insurance. Explain the Types and the Importance
of General Insurance. [18]

Q5) Explain the Role and Functions of Insurance Regulatory & Development
Authority in India (IRDAI). [18]

Q6) Write Short Notes (Any Two) : [10]

a) Principles of Insurance
b) Nationalization of Insurance
c) Life Insurance
d) Opportunities in Insurance Sector



[6319]-326 2
Total No. of Questions : 6]

PC-4571
[6319]-326
M.Com. (Part - II)
IS-627 MJ : INSURANCE STUDIES
(2023 Pattern) (CBCS) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 d àíZ H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àíZ n{ÌH$m nhm.

àíZ 1) [aH$må`m OmJm ^am … [6]

i) {d_m hm OmoIr_ ............. H$aÊ`mMm EH$ àH$ma Amho.
A) {Z_©ybZ ~) hñVm§VaU
H$) {Z_m©U S>) {dñVma
ii) {d_m ~MV àmoËgmhZ XoD$Z .............. {Z{_©VrMo gmYZ Amho.
A) g§nÎmr ~) OmoIr_
H$) Jw§VdUyH$ S>) ^m§S>db
iii) ^maVmVrb n{hbr {d_m H§$nZr .............. gmbr ñWmnZ Pmbr.
A) 1818 ~) 1906
H$) 1938 S>) 1956
iv) ............... {då`m_Ü`o _mZdr OrdZmer g§~{§ YV nm°{bgr ZgVmV, na§Vw _mb_Îmm, O~m~Xmar
Am{U BVa OmoI_tMm g_mdoe AgVmo.
A) OrdZ ~) gm_mÝ`
H$) Amamo½` S>) Q>_©
v) A{¾ {d_m _mb_ÎmoMo ............... Pmbobo ZwH$gmZ H$ìha H$aVmo.
A) AnKmVm_wio ~) AmJr_wio
H$) nyam_wio S>) `wÕm_wio
[6319]-326 3 P.T.O.
 vi) ^maVmVrb {d_m {Z`m_H$ d {dH$mg àm{YH$aU (IRDAI) ñWmnZ Pmbobm df©
...............
A) 1991 ~) 1999
H$) 2005 S>) 2010

àíZ 2) {då`mMr JaO Am{U _hËd g{dñVa ñnï> H$am. [18]

àíZ 3) ^maVmÀ`m Am{W©H$ {dH$mgmV {då`mMr ^y{_H$m ñnï> H$am. [18]

àíZ 4) gm_mÝ` {då`mMr g§H$ënZm gm§Jm. gm_mÝ` {då`mMo àH$ma Am{U _hËd ñnï> H$am. [18]

àíZ 5) ^maVmVrb {d_m {Z`m_H$ Am{U {dH$mg àm{YH$aUmMr (IRDAI) ^y{_H$m Am{U H$m`© ñnï>
H$am. [18]

àíZ 6) {Q>nm {bhm (H$moUË`mhr 2) … [10]

A) {då`mMr VËdo
~) {då`mMo amï´>r`rH$aU
H$) OrdZ {d_m
S>) {d_m joÌmVrb g§Yr



[6319]-326 4
Total No. of Questions : 4] SEAT No. :

PC-4572 [Total No. of Pages : 4

[6319]-327
M.Com (Part - II)
IA628MJ : INTRODUCTION TO ACTUARIAL STUDIES
(2023 NEP Pattern) (Semester - III)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Fill in the blanks. (Any 5) [5]

i) _______ is the primary focus of Actuarial Studies.
a) Investment strategies
b) Assessing and managing financial risks
c) Economic policy
d) Market analysis
ii) ________ is NOT a key trait of a successful actuary.
a) Proficiency in mathematics
b) Strong business acumen
c) Excellent communication skills
d) Artistic creativity
iii) _________ is a common area where actuaries apply their skills.
a) Real estate valuation
b) Financial risk management
c) Fashion design
d) Sports management
iv) Actuarial studies in life insurance began with the need to _______
a) Increase profit margins
b) Predict life expectancy and mortality rates
c) Manage short-term investments
d) Improve marketing strategies
v) ________ is a basic type of risk that actuaries manage.
a) Market risk b) Reputation risk
c) Business process risk d) All of the above
vi) Risk is the possibility of harm or loss due to _______ events.
a) Expected b) Unexpected
c) Uncertainty d) b and c
P.T.O.
Q2) Explain in details Traits of aspiring Actuaries. [10]
OR
Explain Development of Actuarial Studies in Life Insurance.

Q3) Explain the Role of Actuaries in Pensions Healthcare and Insurance Industry.
OR
Give the Definition of Risk. Explain Basic Categories and Types of Risk.[10]

Q4) Write short notes (Any Two) [10]

a) History of Actuarial Studies
b) Development of Actuarial Studies in Life Insurance
c) Management of Risk by Actuaries
d) Role of Actuaries in Consultancy

♦♦♦

[6319]-327 2
Total No. of Questions : 4]

PC-4572
[6319]-327
M.Com (Part - II)
IA628MJ : INTRODUCTION TO ACTUARIAL STUDIES
(2023 NEP Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [EHy$U JwU : 35
gyMZm : 1) gd© àíZ Amdí`H$ AmhoV.
2 ) COdrH$S>rb A§H$ àíZmMo nyU© JwU Xe©{dVmV.
3 ) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) [aH$må`m OmJm ^am. (H$moUVohr nmM) [5]

i) {d_m J{UVr` Aä`mgmMm _w»` CÔoe ........... Amho.
A) J§wVdUyH$ YmoaUo
~) Am{W©H$ OmoI_tMo _yë`m§H$Z Am{U ì`dñWmnZ
H$) Am{W©H$ YmoaU
S>) ~mOma {dûcofU
ii) `mn¡H$s ............. `eñdr {d_m J{UVkmMm _w»` JwUY_© Zmhr.
A) J{UVmVrb à{dÊ` ~) CÎm_ ì`dgm`kmZ
H$) CËH¥$ï> g§dmX H$m¡eë`o S>) H$bmË_H$ g¥OZerbVm
iii) {d_m J{UVk ........... joÌmV Amnbr H$m¡eë`o dmnaVmV.
A) [aAb BñQ>oQ> _wë`_mnZ ~) Am{W©H$ OmoI_rMo ì`dñWmnZ
H$) \°$eZ {S>PmBZ S>) H«$sS>m ì`dñWmnZ
iv) OrdZ {d_m joÌmVrb {d_m J{UVr` Aä`mgmMr gyédmV ........... _wio Pmbr.
A) Z\$m dmT>{dUo ~) Am`w_m©Z Am{U _¥Ë`wXamMm A§XmO
H$) AënH$mbrZ Jw§VdUwH$sMo ì`dñWmnZ S>) {dnUZ YmoaUo gwYm[aV H$aUo
v) {d_m J{UVk .............. _yb^yV OmoIr_ ì`dñWm{nV H$aVmV.
A) ~mOma OmoIr_ ~) à{Vð>m OmoIr_
H$) ì`dgm` à{H«$`m OmoIr_ S>) darb gd©
vi) OmoIr_ åhUOo ........... KQ>Zm§_yio hmZr qH$dm ZwH$gmZ hmoÊ`mMr eŠ`Vm hmo`.
A) Ano{jV ~) AZno{jV
H$) A{Z{üVVm S>) ~ Am{U H$

3 P.T.O.
àíZ 2) {d_m J{UVk hmoÊ`gmR>r bmJUmao JwUY_© g{dñVanUo ñnï> H$am. [10]
qH$dm
OrdZ {d_m joÌmVrb {d_m J{UVr` Aä`gmÀ`m {dH$mgmMo dU©Z H$am.

àíZ 3) noÝeZ, Amamo½`godm Am{U {d_m CÚmoJmVrb {d_m J{UVkm§Mr ^y{_H$m ñnï> H$am. [10]
qH$dm
OmoIr_ åhUOo H$m`? OmoI_tMo _yb^yV dJuH$aU Am{U àH$mam§Mo ñnï>rH$aU H$am.

àíZ 4) {Q>nm {bhm (H$moUVohr XmoZ) [10]

A>) {d_m emómMm B{Vhmg
~>) OrdZ {d_m joÌmVrb {d_m J{UVr` Aä`mgmMm {dH$mg
H$) {d_m J{UVkm§H$Sy>Z OmoI_rMo ì`dñWmnZ
S>) gëbmJma joÌmVrb {d_m J{UVkm§Mr ^y{_H$m

♦♦♦

[6319]-327 4
Total No. of Questions : 6] SEAT No. :

PC-4573 [Total No. of Pages : 4

[6319]-328
M.Com. (Part - II)
BC629 MJ : COMMERCIAL BANKING INVESTMENT
BANKING
(2023 Pattern) (Semester - III)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No.1 and Question No.6 are Compulsory.
2) Solve any Three Questions from question No.2 to Question No.5.
3) Figures to the right side indicate full marks.

Q1) Select the correct options for the following and write the correct answer.
[6]
i) Which of the following regulations requires investment banks to monitor
and mitigate risks associated with their operations?
a) Know Your Customer (KYC) Norms
b) Risk Management Framework
c) Capital Adequacy Requirements
d) Anti-Money Laundering (AML) Laws
ii) Which of the following is a key regulatory requirement for investment
banks to avoid conflicts of interest?
a) Conducting initial public offerings (IPOs)
b) Disclosing potential conflicts of interest in financial transactions
c) Offering higher returns to clients
d) Increasing proprietary trading
iii) Which of the following refers to the buying and selling of financial
instruments by investment banks using their own capital?
a) Market Making b) Underwriting
c) Proprietary Trading d) Asset Management
P.T.O.
 iv) Floating interest rate on loans is generally linked to which of the following?
a) Fixed Deposit Rates
b) Market fluctuations
c) RBI Repo Rate or other benchmark rates
d) Stock Market Index
v) When a bank allows a customer to withdraw more money than what is
available in their account, it is known as:
a) Overdraft facility b) Loan against deposits
c) Cash credit d) Bill discounting
vi) Which technological platform is widely used for instant interbank money
transfers in India?
a) NEFT b) UPI
c) SWIFT d) RTGS

Q2) What are the different types of commercial banks operating in India? And
how do they differ from each other? [18]

Q3) What are the fundamental principles of lending that commercial banks follow?
[18]

Q4) Explain the significance of investment banking in the overall functioning of

financial markets. [18]

Q5) What types of contracts are commonly used in investment transactions? And
how do they differ? [18]

Q6) Write Short Notes on (Any 2) : [10]

a) Importance of Legal Documentation
b) Dispute Resolution Mechanisms
c) Types of loans provided by commercial banks
d) Essential Elements of a Contract


[6319]-328 2
Total No. of Questions : 6]

PC-4573
[6319]-328
M.Com. (Part - II)
BC629 MJ : COMMERCIAL BANKING INVESTMENT
BANKING
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àý H«$. 1 Am{U àý H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àý H«$. 2 Am{U àý H«$. 5 _Yrb H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àýn{ÌH$m nhmdr.

àíZ 1) `mo½` n`m©` {ZdSy>Z [aH$må`m OmJm ^am. [6]

i) Imbrbn¡H$s H$moUVo {Z`_ Jw§VdUyH$ ~±H$m§À`m Am°naoeÝger g§~§{YV OmoIr_m§Mo {ZarjU
Am{U ì`dñWmnZ gw{Z{üV H$aVmV?
A) Zmo `wAa H$ñQ>_a (KYC) {Z`_
~) OmoIr_ ì`dñWmnZ àUmbr
H$) ^m§S>db n`m©áVm Amdí`H$Vm
S>) A±Q>r-_Zr bm°pÝS´>¨J (AML) H$m`Xo
ii) Jw§VdUyH$ ~±H$mZr {hVg§~§YmMm g§Kf© Q>miÊ`mgmR>r H$moUVr à_wI {Z`m_H$ Amdí`H$Vm
nyU© H$amdr bmJVo?
A) àma§{^H$ gmd©O{ZH$ Am°\$[a¨½O (IPOs) Am`mo{OV H$aUo
~) {dÎmr` ì`dhmam§_Ü`o g§^mì` {hVg§~§YmMm g§Kf© Omhra H$aUo
H$) J«mhH$m§Zm OmñV naVmdm XoUo
S>) ñdV…À`m ì`mnmamV dmT> H$aUo
iii) Imbrbn¡H$s H$moUË`m à{H«$`oV Jw§VdUyH$ ~±H$ ñdV…À`m ^m§S>dbmMm dmna H$ê$Z {dÎmr`
gmYZm§Mr IaoXr {dH«$s H$aVmV?
A) _mH}$Q> _oqH$J ~) A§S>aam`qQ>J
H$) àmoàm`Q>ar Q´>oqS>J S>) _mb_Îmm ì`dñWmnZ
3 P.T.O.
 iv) MbZerb ì`mOXa H$moUË`m Jmoï>rer OmoS>bobm AgVmo?
A) _wXV R>od Xa ~) ~mOmamVrb MT>CVma
H$) RBI aonmo Xa qH$dm BVa g§X^© Xa S>) ñQ>m°H$ _mH}$Q> {ZX}em§H$
v) Ooìhm ~±H$ J«mhH$mbm Ë`m§À`m ImË`mVrb CnbãY aH$_onojm OmñV n¡go H$mT>Ê`mMr nadmZJr
XoVo, Voìhm Ë`mbm H$m` åhUVmV?
A) AmoìhaS´>mâQ> gw{dYm ~) R>odtda H$O©
H$) H°$e H«o${S>Q> S>) {~b {S>ñH$mD§$qQ>J
vi) ^maVm_Ü`o A§Va-~±H$ Ëd[aV n¡go hñVm§V[aV H$aÊ`mgmR>r H$moUVm Vm§{ÌH$ _§M gdm©{YH$
dmnabm OmVmo?
A) NEFT ~) UPI
H$) SWIFT S>) RTGS

àíZ 2) ^maVm_Ü`o H$m`©aV {d{dY àH$maÀ`m dm{UÁ` ~±H$m H$moUË`m AmhoV? Am{U Ë`m EH$_oH$m§nmgyZ
H$em {^Þ AmhoV? [18]

àíZ 3) dm{UÁ` ~±H$m AZwgaU H$aUmar H$O© XoÊ`mMr _yb^yV VÎdo H$moUVr AmhoV? [18]

àíZ 4) Jw§VdUyH$ ~±qH$JMo {dÎmr` ~mOmam§À`m H$m`©àUmbr_Ü`o _hÎd ñnï> H$am. [18]

àíZ 5) Jw§VdUyH$ ì`dhmam§_Ü`o gm_mÝ`V… H$moUVo àH$maMo H$ama dmnabo OmVmV? Am{U Vo H$go {^ÝZ
AmhoV? [18]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr XmoZ) [10]

A) H$m`Xoera XñVEodOm§Mo _hÎd
~) dmX {ZamH$aU `§ÌUm
H$) dm{UÁ` ~±H$m§Ûmao {Xë`m OmUmè`m {d{dY H$OmªMo àH$ma
S>) H$amamMo A{Zdm`© KQ>H$


[6319]-328 4
Total No. of Questions : 6] SEAT No. :

PC-4574 [Total No. of Pages : 4

[6319]-329
M.Com. (Part - II)
ADVANCED MARKETING
IM 630 MJ : International Marketing (Special Paper - V)
(2023 Pattern) (CBCS) (Semester - III)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No. 1 and Question No. 6 are compulsory.
2) Solve any three questions from the Question No. 2 to Question No. 5.
3) Figures to the right side indicate full marks.

Q1) Fill in the blanks by suitable options. (Any 6) [6]

i) ________ is the most important factor of Sales Promotion Strategy in
International Marketing.
a) Distribution b) Global Promotion
c) Free Sample distribution d) Price Reduction
ii) Among the following _____ is not an International Market Entry Strategy.
a) Exportation b) Licensing policy
c) Franchising d) Market Registration
iii) International Marketing is concerned with conveying the information about
the manufactured goods to the consumers and getting the feedback of
the consumers accordingly.
a) Brochure
b) International Advertising
c) International Marketing Communication
d) Sales Mix
iv) The value of a brand which is determined by how consumers perceive it
is called as __________.
a) Brand Awareness c) Brand Perception
b) Brand Equity d) Brand Associations
v) Global market __________ is a global market research and management
consulting company catering to corporations, non-profits, Universities and
government agencies.
a) Insights b) Basic findings
c) Data Collection d) Analysis of data
P.T.O.
 vi) Product _______ involves making a product uniform across multiple
markets.
a) Standardization b) Adaption
c) Uniformities d) Regulations
vii) _________ are the contemporary issues in international marketing.
a) Ethical Consumption b) Administrative Policies
c) Cultural Diversity d) All the above
viii) _________ channels are the systems of economic institutions through
which a producer of goods deliver’s them into the hands of their users.
a) Advertising b) Distribution
c) Promotion d) Communication

Q2) Explain the term International Marketing? Explain the importance of

International Marketing? Distinguish the difference between Domestic and
International Marketing. [18]

Q3) What is the Price Mix Strategy in International Marketing? Explain the factors
affecting Price Mix Policy in detail. [18]

Q4) What is International Consumer Behavior? What are the factors affected the
International Consumer Behavior? Explain the Marketing Strategies to meet
the consumer needs. [18]

Q5) What is the term of International Supply Chain Management? Explain the
Advantages and Disadvantages of International Supply Chain Management.[18]

Q6) Write short notes on the followings. (Any 2) [10]

a) Cultural Dimension and their Impact on International Marketing
b) Ethical and Social Responsibility in International Marketing
c) Challenges in International Marketing
d) Distribution Channels in Global Market



[6319]-329 2
Total No. of Questions : 6]

PC-4574
[6319]-329
M.Com. (Part - II)
ADVANCED MARKETING
IM 630 MJ : International Marketing (Special Paper - V)
(2023 Pattern) (CBCS) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ H«$‘m§H$ 1 d àíZ H«$‘m§H$ 6 gmoS>{dUo A{Zdm`© Amho.
2) àíZ H«$‘m§H$ 2 Vo àíZ H«$‘m§H$ 5 ¶mn¡H$s H$moUVohr VrZ àíZ gmoS>{dUo.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) Imbrbn¡H$s ¶mo½¶ n¶m©¶ {ZdS>m. (H$moUVohr 6) [6]

i) Am§Vaamï´>r¶ {dnUZmVrb {dH«$¶ d¥{Õ ì¶yhaMZoMm .............. hm gdm©V ‘hÎdmMm KQ>H$
Amho.
A) {dVaU ~) OmJ{VH$ nmVirdarb Om{hamV
H$) ‘mo’$V Z‘wZm dmQ>n S>) {H$‘VrVrb KQ>
ii) Imbrbn¡H$s ................ hr Am§Vaamï´>r¶ ~mOma àdoemMr ì¶yhaMZm Zmhr.
A) {Z¶m©V ~) nadmZm YmoaU
H$) {dH«$s A{YH$ma S>) ~mOma Zm|XUr
iii) Am§Vaamï´>r¶ {dnUZmVyZ CËnm{XV dñVyM
§ r ‘m{hVr J«mhH$mn¶ªV nmohmoM{dUo d ˶mZwgma J«mhH$m§Mm
A{^àm¶ OmUyZ KoUo ................. er g§~§{YV Amho.
A) ‘m{hVrnÌH$ ~) Am§Vaamï´>r¶ Om{hamV
H$) Am§Vaamï´>r¶ {dnUZ g§kmnZ S>) {dH«$s {‘l
iv) EImÚm dñVyÀ¶m ~«±S>Mo ‘yë¶ H$s, Á¶mg J«mhH$ Ogo g‘OyZ KoVmV ˶mdê$Z R>adbo OmVo,
˶mg ............ Ago åhUVmV.
A) ~«±S> OmJê$H$Vm ~) ~«±S> g‘O
H$) ~«±S> B{³dQ>r S>) ~«±S> Agmo{gEeZ
v) OmJ{VH$ ~mOma .............. hr H$m°nm}aoeZ, Zm-Z’$m g§ñWm, {dÚmnrR>o Am{U gaH$mar
EOÝgtZm nwadUmar OmJ{VH$ ~mOma g§emoYZ Am{U ì¶dñWmnZ gëbmJma H§$nZr Amho.
A) A§VÑ©ï>r ~) ‘yb^yV {ZîH$f©
H$) S>oQ>m g§H$bZ S>) S>oQ>mMo {dûcofU
3 P.T.O.
 vi) CËnmXZ .............. ‘ܶo AZoH$ ~mOmanoR>m§‘ܶo CËnmXZ EH$g‘mZ ~Z{dUo ho g‘m{dï>
Amho.
A) ‘mZH$sH$aU ~) AZwHy$bZ
H$) EH$ê$nVm S>) {Z¶‘
vii) ............ ho Am§Vaamï´>r¶ {dnUZmVrb g‘H$mbrZ ‘wÔo AmhoV.
A) Z¡{VH$ Cn^moJ ~) àemgH$s¶ YmoaUo
H$) gm§ñH¥${VH$ {d{dYVm S>) darb gd©
viii) ........... ‘mܶ‘o hr Am{W©H$ g§ñWm§Mr Aer àUmbr Amho H$s, Á¶mÛmao dñV§yMo CËnmXH$
˶m§À¶m dmnaH$˶mªÀ¶m hmVmV dñVy {dV[aV H$aVmo.
A) Om{hamV ~) {dVaU
H$) {dñVma S>) g§àfo U

àíZ 2) "Am§Vaamï´>r¶ {dnUZ' hr g§H$ënZm ñnï> H$am. Am§Vaamï´>r¶ {dnUZmMo ‘hÎd gm§JyZ ñWmZr¶ d
Am§Vaamï´>r¶ {dnUZmVrb ’$aH$ ñnï> H$am. [18]

àíZ 3) Am§Vaamï´>r¶ {dnUZmVrb "qH$‘V {‘l ì¶yhaMZm' åhUOo H$m¶? qH$‘V {‘l YmoaUmda n[aUm‘
H$aUmao KQ>H$ g{dñVa ñnï> H$am. [18]

àíZ 4) "Am§Vaamï´>r¶ J«mhH$ dV©Z' åhUOo H$m¶? Am§Vaamï´>r¶ J«mhH$ dV©Zmda H$moUVo KQ>H$ n[aUm‘
H$aVmV Vo gm§JyZ J«mhH$m§Mr JaO nyU© H$aʶmgmR>r dmnaʶmV ¶oUmar ì¶yhaMZm ñnï> H$am. [18]

àíZ 5) "Am§Vaamï´>r¶ nwadR>m gmIir ì¶dñWmnZ' hr g§H$ënZm ñnï> H$ê$Z {VMo ’$m¶Xo d VmoQ>o ñnï> H$am.
[18]

àíZ 6) WmoS>³¶mV {Q>nm {bhm. (H$moUË`mhr 2) [10]

A) gm§ñH¥${VH$ n[a‘mUo Am{U ˶m§Mm {dnUZmdarb n[aUm‘
~) Am§Vaamï´>r¶ {dnUZmVrb Z¡{VH$ d gm‘m{OH$ O~m~Xmar
H$) Am§Vaamï´>r¶ {dnUZmVrb AmìhmZo
S>) OmJ{VH$ ~mOmamVrb {dVaU ‘mܶ‘o



[6319]-329 4
Total No. of Questions : 6] SEAT No. :

PC-4575 [Total No. of Pages : 4

[6319]-330
M.Com. (Part - II)
ADVANCED MARKETING
MR 631 MJ : Marketing Research
(2023 Pattern) (NEP) (Semester - III) (Major Mandatory)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Q. No. 1 and Q. No. 6 are compulsory.
2) Attempt any 3 questions from Q. No. 2 to Q. No. 5.
3) Figures to the right side indicate full marks.

Q1) Fill in the Blanks. [6]

i) ________ is a characteristic of marketing research.
a) Scientific and objective study
b) Reduce uncertainty
c) Evaluate marketing performance
d) Selection of target market
ii) Market research, sales analysis and ________ are the three major areas
of sales research.
a) Sales Promotion b) Sale Forecasting
c) Consumer Research d) Advertising Research
iii) ________ is the main philosophy behind marketing concept now a days.
a) Customer is Happy b) Customer is Brave
c) Customer is Loyal d) Customer is the King
iv) ________ is a part of consumer research.
a) Advertising Research b) Product Research
c) Motivational Research d) Sales Promotional Research
v) The rise of ________ has led marketing to evolve away from a hierarchical
one-sided mass communication model towards more participatory
technologies.
a) Website b) Social Media
c) Web 1.0 d) Web Platform

P.T.O.
 vi) _______ is the promotion and marketing of goods and services to
consumers through digital channels and electronic technologies.
a) Digital Marketing b) Social Marketing
c) Event Marketing d) Data Marketing

Q2) What is Marketing Research? Explain the importance of marketing research in

modern business. [18]

Q3) What is Market Information? Explain the sources of collecting marketing

information. [18]

Q4) What is Web Based Marketing Research? Explain the primary and secondary
data collection through internet. [18]

Q5) Explain the ethical issues in marketing research. [18]

Q6) Write a short notes on (any 2 out of 4) : [10]

a) Characteristics of Research
b) Conjoint analysis for Product Research
c) Digital Marketing
d) Sales Analysis



[6319]-330 2
Total No. of Questions : 6]

PC-4575
[6319]-330
M.Com. (Part - II)
ADVANCED MARKETING
MR 631 MJ : Marketing Research
(2023 Pattern) (NEP) (Semester - III) (Major Mandatory)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 Am{U àíZ H«$.$ 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 ¶mn¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZmMo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) [aH$må¶m OmJr AMyH$ n¶m©¶ {bhm. [6]

i) .............. ho {dnUZ g§emoYZmMo d¡{eï>ç Amho.
A) d¡km{ZH$ Am{U dñVw{Zð> Aä¶mg ~) A{Z{üVVm H$‘r
H$) {dnUZ H$m‘{JarMo ‘yë¶m§H$Z S>) bú¶ ~mOmamMr {ZdS>
ii) ~mOmanoR> g§emoYZ, {dH«$s {dûcofU d .................. hr {dH«$s g§emoYZmMr VrZ à‘wI
joÌo AmhoV.
A) {dH«$¶d¥Õr àmoËgmhZ ~) {dH«$s nydm©Zw‘mZ
H$) J«mhH$ g§emoYZ S>) Om{hamV g§emoYZ
iii) .............. ho gܶm {dnUZ g§H$ënZo‘mJrb ‘w»¶ VËdkmZ Amho.
A) J«mhH$ AmZ§Xr Amho ~) J«mhH$ YmS>gr Amho
H$) J«mhH$ EH${Zð> Amho S>) J«mhH$ hm amOm Amho
iv) ................ hm J«mhH$ g§emoYZmMm EH$ ^mJ Amho.
A) Om{hamV g§emoYZ ~) dñVy g§emoYZ
H$) A{^àoaUm g§emoYZ S>) {dH«$¶d¥Õr g§emoYZ
v) ............. À¶m CJ‘m‘wio {dnUZmbm nyduÀ¶m loUr~Õ EH$V’$s© OZg§dmX ‘m°S>obnojm
A{YH$ gh^mJr V§ÌkmZmÀ¶m {XeoZo {dH${gV Ho$bo Amho.
A) do~gmBQ> ~) gmoeb ‘r{S>¶m
H$) do~ 1.0 S>) do~ ßb°Q>’$m°‘©

3 P.T.O.
 vi) .............. åhUOo {S>{OQ>b M°Zob Am{U Bbo³Q´>m°{ZH$ V§ÌkmZmÛmao J«mhH$m§Zm dñVy Am{U
godm§Mm àMma d {dnUZ H$aUo hmo¶.
A) {S>{OQ>b ‘mH}$qQ>J ~) gmoeb ‘mH}$qQ>J
H$) Bìh|Q> ‘mH}$qQ>J S>) S>oQ>m ‘mH}$qQ>J

àíZ 2) {dnUZ g§emoYZ åhUOo H$m¶? AmYw{ZH$ ì¶dgm¶mV {dnUZ g§emoYZmMo ‘hÎd ñnï> H$am. [18]

àíZ 3) ~mOmanoR> ‘m{hVr åhUOo H$m¶? {dnUZ ‘m{hVr g§H${bV H$aʶmMo ñÌmoV g{dñVa ñnï> H$am.[18]

àíZ 4) do~ AmYm[aV {dnUZ g§emoYZ åhUOo H$m¶? B§Q>aZoQ>Ûmao àmW{‘H$ Am{U Xþ涑 ‘m{hVr g§H$bZ
ñnï> H$am. [18]

àíZ 5) {dnUZ g§emoYZmVrb Z¡{VH$ g‘ñ¶m ñnï> H$am. [18]

àíZ 6) {Q>nm {bhm. (H$moUË`mhr XmoZ) [10]

A) g§emoYZmMr d¡{eï>ço
~) dñVy g§emoYZmgmR>r g§¶w³V {dûcofU
H$) {S>{OQ>b ‘mH}$qQ>J
S>) {dH«$s {dûcofU



[6319]-330 4
Total No. of Questions : 5] SEAT No. :

PC-4576 [Total No. of Pages : 4

[6319]-331
M.Com. (Part - II)
FS632MJ : MARKETING OF FINANCIAL SERVICES
(2023 Pattern) (Semester - III)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) Question No.1 is Compulsory.
2) Attempt any two questions from Question No. 2 to 5.
3) Figures to the right side indicate full marks.

Q1) Fill in the Blanks. [5]

i) Debt instruments that have a maturity period of more than one year are
called as ________.
a) equity shares b) dividend payable
c) preference shares d) bonds
ii) ________ instruments are short-term financing instruments aiming to
increase the financial liquidity of businesses.
a) Money market b) Financial Institutions
c) Commercial Banks d) Government Banks
iii) The capital market in India is controlled by ________.
a) NABARD b) SEBI
c) RBI d) Company Act
iv) Net working capital means current assets minus ________.
a) fixed assets b) current liabilities
c) current assets d) long term capital
v) _______ is not a part of capital structure.
a) equity shares b) debentures
c) short term borrowings d) bonds

P.T.O.
Q2) What is Financial Services? explain the Role and Contribution of Financial
Services. [15]

Q3) Define the Financial Marketing and explain the Challenges and Opportunities
in Financial Marketing. [15]

Q4) Explain the Role and Responsibilities of Merchant Banker. [15]

Q5) Write Short Notes (Any 3) : [15]

a) Money Market Instruments
b) Uses of Twitter
c) Portfolio Management
d) Capital Structure
e) Choice of Distribution Channel



[6319]-331 2
Total No. of Questions : 5]

PC-4576
[6319]-331
M.Com. (Part - II)
FS632MJ : {dÎmr` godm§Mo {dnUZ
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1 ) àý H«$_m§H$ 1 A{Zdm`© Amho.
2 ) àý H«$. 2 Vo 5 _Yrb H$moUVohr XmoZ àý gmoS>dm.
3 ) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) [aH$må`m OmJm ^am. [5]

i) EH$ dfm©nojm OmñV _wXVrMm H$mbmdYr Agboë`m H$O© gmYZm§Zm ........ Ago åhUVmV.
A) gm_mÝ`^mJ ~) bm^m§eXoæ`
H$) AJ«hŠH$ ^mJ S>) ~§YnÌo
ii) ........... gmYZo hr ì`dgm`m§Mr Am{W©H$ VabVm dmT>dÊ`mÀ`m CÔoemZo AënH$mbrZ
{dÎmnwadR>m H$aUmar gmYZo AmhoV.
A) ZmUo ~mOma ~) {d{Îm` g§ñWm
H$) ì`mnmar ~±H$mS> S>) gaH$mar ~±H$m
iii) ^maVr` ^m§S>dbr ~mOma ....... Ûmao {Z`§{ÌV Ho$bm OmVmo.
A) Zm~mS>© ~) go~r
H$) Ama.~r.Am` S>) H§$nZr H$m`Xm
iv) {Zìdi IoiVo ^m§S>db åhUOo Mmby _mb_Îmm dOm .........
A) pñWa_mb_Îmm ~) MmbyXm{`Ëd
H$) Mmby _mb_Îmm S>) XrK©H$mbrZ ^m§S>db
v) ........... hm ^m§S>dbr g§aMZoMm ^mJ Zmhr.
A) gm_mÝ` ^mJ ~) H$O©amoIo
H$) AënH$mbrZ H$O© S>) ~§YnÌo
3 P.T.O.
àíZ 2) {dÎmr` godm åhUOo H$m` Vo gm§JyZ {dÎmr` godm§Mr ^y{_H$m Am{U `moJXmZ ñnï> H$am. [15]

àíZ 3) {dÎmr` {dnUZ åhUOo H$m` Vo gm§JyZ {dÎmr` {dnUZmVrb AmìhmZo Am{U g§Yr ñnï> H$am. [15]

àíZ 4) _MªQ> ~±H$aMr ^y{_H$m Am{U O~m~Xmè`m ñnï> H$am. [15]

àíZ 5) {Q>nm {bhm. (H$moUVohr VrZ) [15]

A) ZmUo ~mOmamMr gmYZo
~) {Q‰>Q>aMm dmna
H$) amoImg§J«h ì`dñWmnZ
S>) ^m§S>db aMZm
B) {dVaUM°ZobMr{ZdS>



[6319]-331 4
Total No. of Questions : 6] SEAT No. :

PC-4577
[Total No. of Pages : 4
[6319]-332
M.Com. (Part - II)
ADVANCED MARKETING
MS 633 MJ : Marketing Strategy
(2023 Pattern) (Semester - III)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No. 1 and question No. 6 are compulsory.
2) Attempt any three questions from Q. No. 2 to Q. No. 5.
3) Figures to the right side indicate full marks.

Q1) Fill in the blanks : [6]

i) ________ strategy is most appropriate for a product in the decline stage
of the product life cycle.
a) Increase Advertising b) Reduce Price
c) Diversify Product Line d) Focus on niche markets
ii) ______ tool can be used to measure the effectiveness of a communication
strategy.
a) SWOT analysis b) Customer Feedback Survey
c) Market Segmentation d) Cost - Benefit Analysis
iii) __________ is common challenge of Telemarketing.
a) High Response Rates b) Limited personal interaction
c) Low Cost d) High Efficiency
iv) _________ is not core component of a marketing planning.
a) Product Development b) Market Research
c) SWOT analysis d) Market Presentation
v) ___________ is essential for formulating a marketing strategy.
a) Market Research b) Employee Feedback
c) Data analysis d) Finance Performance

P.T.O.
 vi) ___________ is a primary goal of direct marketing.
a) Increase brand awareness
b) Build long term relationship
c) Generate direct response and sales
d) Develop corporate identity

Q2) Define Marketing Strategy? Explain its Significance. [18]

Q3) What is communication strategy? Explain developing effective communication.

[18]

Q4) Define Mobile Marketing? State the advantages of mobile marketing. [18]

Q5) State SWOT analysis of business strategic planning. [18]

Q6) Write a short note (any two) : [10]

a) Pricing Strategies
b) Telemarketing
c) Product development
d) Benefits of marketing Audit



[6319]-332 2
Total No. of Questions : 6]

PC-4577
[6319]-332
M.Com. (Part - II)
ADVANCED MARKETING
MS 633 MJ : {dnUZ ì`yhaMZm
(2023 Pattern) (Semester - III)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 d àíZ H«$. 6 gmoS>{dUo A{Zdm`© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r _yi B§J«Or àíZ n{ÌH$m nhmdr.

àíZ 1) [aH$må`m OmJm ^am … [6]

i) CËnmXZmÀ`m OrdZMH«$mÀ`m KgaUrÀ`m Q>ßß`mVrb CËnmXZmgmR>r .............. YmoaU gdm©V
`mo½` Amho.
A) Om{hamV dmT>dUo
~) qH$_V H$_r H$aUo
H$) CËnmXZ bmBZ_Ü`o {d{dYVm AmUZo
S>) {d{eï> ~mOmanoR>m§da bj H|${ÐV H$aUo
ii) g§àofU YmoaUmMr n[aUm_H$maH$Vm _moOÊ`mgmR>r ............. gmYZ dmnabo OmD$ eH$Vo.
A) SWOT {díbofU ~) J«mhH$ A{^àm` gd©ojU
H$) ~mOma {d^mJUr S>) IM©-bm^mMo {díbofU
iii) ............... ho Q>o{b_mH}$qQ>JMo gm_mÝ` AmìhmZ Amho.
A) Cƒ à{VgmX Xa ~) _`m©{XV d¡`{º$H$ g§dmX
H$) H$_r n[aì`` S>) Cƒ H$m`©j_Vm
iv) ............... hm {dnUZ {Z`moOZmMm _w»` KQ>H$ Zmhr.
A) CËnmXZ {dH$mg ~) ~mOma g§emoYZ
H$) SWOT {díbofU S>) ~mOma gmXarH$aU
v) {dnUZ YmoaU V`ma H$aÊ`mgmR>r ................. Amdí`H$ Amho.
A) ~mOma g§emoYZ ~) H$_©Mmar A{^àm`
H$) S>oQ>m {díbofU S>) {dÎm H$m_{Jar
[6319]-332 3 P.T.O.
 vi) ............... ho WoQ> {dnUZmMo àmW{_H$ C{Ôï> Amho.
A) ~«±S> OmJéH$Vm dmT>dmUo
~) XrK©H$mbrZ g§~§Y V`ma H$aUo
H$) WoQ> à{VgmX Am{U {dH«$s {Z_m©U H$aUo
S>) H$m°nm}aoQ> AmoiI {dH${gV H$aoU

àíZ 2) {dnUZ YmoaU åhUOo H$m`? Ë`mMo _hËd ñnï> H$am. [18]

àíZ 3) g§àfo U YmoaU åhUOo H$m`? à^mdr g§dmX {dH${gV H$aÊ`mgmR>r g§àfo U YmoaU ñnï> H$am. [18]

àíZ 4) _mo~mB©b _mH}$qQ>JMr ì`m»`m ñnï> H$am. _mo~mB©b _mH}$qQ>JMo \$m`Xo gm§Jm. [18]

àíZ 5) ì`dgm` YmoaUmÀ`m {Z`moOZmMo SWOT {díbofU ñnï> H$am. [18]

àíZ 6) {Q>nm {bhm (H$moUË`mhr XmoZ) … [10]

A) _mH}$Q> brS>a ñQ´>°Q>oOr
~) qH$_V YmoaU
H$) Q>obr_mH}$qQ>J
S>) {dnUZ A§Ho$jUmMo \$m`Xo



[6319]-332 4
Total No. of Questions : 5] SEAT No. :
PC5141 [Total No. of Pages : 2
[6319]-333
M.Com. - II
IT 604 MJ : INTERNATIONAL TAXATION
(2023 Pattern) (Credit System) (Semester - III)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) Question No. 1 is compulsory.
2) Solve any 3 (Three) questions from Question No. 2 to Question No. 5.
3) Figures to the right side indicate full Marks.

Q1) Multiple Choice Questions : [5]

a) POEM stands for ______.
i) Place of Effective Management
ii) Place of Effective Manager
iii) Place of Employee Matters
iv) Place of Employee Management
b) As per section 2(7), Assesses means a person ______.
i) By whom any tax or other sum of money is payable
ii) Against whom proceeding has been taken under the act
iii) A person deemed to be Assessee in default
iv) All of the above
c) A resident assessee shall be allowed a foreign tax credit for foreign tax
paid by him in the year.
i) In which tax is paid outside India
ii) In which income corresponding to such tax has been offered to tax
or assessed to tax in India
iii) In which income corresponding to such tax is assessable outside
India
iv) None of the above

P.T.O.
 d) In determining the profits of a PE, there shall be allowed as deduction ____
i) All the expenses incurred in India
ii) Expenses which are incurred for the purposes of the PE
iii) Expenses incurred outside India
iv) None of the above
e) In order to claim DTAA relief, non-resident is required to furnish _____.
i) Tax residency certificate
ii) Form 10F
iii) PAN
iv) Both (i) and (ii)

Q2) Explain residential status of an Assessee and state its importance. [10]

Q3) What is DTAA? Explain its benefits in detail. [10]

Q4) Explain the factors determining eligibility of DTAA. [10]

Q5) Write short notes (Any Two) [10]

a) General Anti Avoidance Rule (GAAR)
b) Tax Information Exchange Arrangement (TIEA)
c) Income for foreign source



[6319]-333 2