Total No. of Questions : 6] SEAT No.

PB-3539 [Total No. of Pages : 3

[6228]-1001
M.Com. (Part - I)
MA 501 MJ : MANAGEMENT ACCOUNTING
(2023 Pattern) (Semester - I) (60101)
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 Question Nos. 2 to 5.
3) Figures to the right indicate full marks.
4) Use of calculator is allowed.

Q1) Fill in the blanks by choosing correct alternative. [6]

i) Concept of management accounting was coined by________.
a) R.N Anthony
b) J. Batty
c) James H. Bliss
d) American Accounting Association
ii) ________ is an instrument/tool related to management accounting.
a) Marginal costing b) Process costing
c) Service Costing d) Contract Costing
iii) Fixed cost includes _________.
a) Property taxes b) Depreciation
c) Repairs and Maintenance d) Direct Material
iv) The profit at which total revenue is equal to the total cost is known
as _____.
a) Margin of safety b) Break-even point
c) Both a and b d) None of the above
v) Zero-base budgeting is a _______ oriented.
a) function b) management
c) manager d) project
vi) Which product is suited for market Skimming Pricing _______.
a) Product facing too much competition
b) Innovative product with high demand
c) Newly Introduced Product
d) Product with short lifespan

P.T.O.
Q2) Define Management Accounting. Write down the advantages and limitations
of Management Accounting? [18]

Q3) Ramesh & Co. Ltd. has prepared the following budget estimated for the year
2022-23: [18]
• Sales 7,500 (Units)
• Fixed Cost Rs. 17,000
• Sales Value Rs. 75, 000
• Variable Cost per unit Rs. 5
You are required to calculate
a) P/V Ratio, BEP (Sales) and Margin of Safety
b) Also calculate the effect of the following
i) Decrease of 10% in Selling Price
ii) Increase of 10% in Variable Cost.
On P/V Ratio, BEP (Sales) and Margin of Safety

Q4) BMS LTD. has prepared an annual budget for the year ending 31-3-2022 on
the basis of 60% capacity utilization. Summarized budget is given below:[18]
Particulars Amount (A in lakhs)
1. Sales 150.00
2. Direct Materials 36.50
Direct Labour 22.82
Direct Expenses 8.68
3. Semi Variable Expenses :
Repairs and Maintenance 5.30
Indirect Labour 7.70
Supervision 6.00
Heating and Lighting 3.00
4. Fixed Expenses :
Salaries-Managerial 9.50
Rent, Rates & Taxes 6.60
Depreciation 7.40
Audit Fees 6.50
5. Total Cost of Sales 120.00
6. Budgeted Profit 30.00
Construct a Flexible Budget for 50%, 75% and 90% capacity utilization,
showing (a) Variable and Semi-Variable Cost (b) Cost of sales and (c) Profit-
with the help of the following assumptions :
i) Fixed expenses remain constant at all levels of activity
ii) Semi-Variable expenses remain constant between 45% and 64% capacity,
increasing by 10% between 65% and 80% capacity and by 20% above
80% capacity.
[6228]-1001 2
Q5) Delight Ltd., Kolhapur has submitted the following cost and Price details of a
product for the year 2022-23. [18]
• Production and Sales 10,000 (Units)
• Selling Price per unit Rs. 400
• Marginal Cost per unit Rs. 200
• Total Fixed Costs Rs. 4,00,000
You are required to calculate the effect of reduction in market price by 25%
on :
a) P/V Ratio
b) Break-Even-Point (in rupees) and
c) Margin of Safety.

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

a) Limitations of Financial Accounting
b) Concept of Pricing
c) Assumptions of Marginal Costing
d) Features of Budget



[6228]-1001 3
Total No. of Questions : 6] SEAT No. :
PB3540 [Total No. of Pages : 4
[6228]-1002
M.Com. (Part-I)
IE502MJ : INDUSTRIAL ECONOMICS
(Credit 2023 Pattern) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

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

Q1) Fill up the blanks with selecting appropriate answers. (Any-5) [5]
a) _____is the first Industry established in the organized sector in India.
(Cement Industry, Sugar Industry, Cotton Industry, Automobile Industry)
b) _____ is the combination of two or more companies into an entirely new
entity.
(Merger, Amalgamation, Disinvestment, Acquisition)
c) The book ‘Theory of the Location of Industries’ was written by _____.
(Adam Smith, Alfred Weber, Sargent Florence, J.S. Mill)
d) _____ has been launched in January 2016, to promote innovation and
entrepreneurship in India.
(Start Up India, Mudra Loan, Make in India, Stand Up India)
e) The BRICS New Development bank was established in the year of
______.
(1982, 2014, 1992, 2016)
f) The ______ city of Maharashtra state is known as a hub of the
Petrochemical Industries.
(Mumbai, Kolhapur, Nashik, Pune)
g) ______ the world largest vaccines manufacturing Pharmaceutical company
is located in Maharashtra.
(Glaxo SmithKline, Novo Medi Science, Haffkine, Serum Institute of
India.)

P.T.O.
Q2) What is Public Sector? Explain the role and problems of Public Sector Industries.
[15]

Q3) Define. ‘Industrial Imbalance’. Describe the Causes and measures of Industrial
Imbalance. [15]

Q4) What is Industrial Finance? State the External sources of Industrial finance.[15]

Q5) Explain the Progress and Problems of Construction Industries of Maharashtra.

[15]

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

a) Significance of Industrial Economics
b) Problems of Private Sector Industries
c) Factors Affecting to Industrial Location
d) Cooperative Industries in Maharashtra
e) Role of IDBI in Institutional finance
f) Food Processing Industry



[6228]-1002 2
Total No. of Questions : 6]

PB3540
[6228]-1002
M.Com. (Part-I)
IE502MJ : INDUSTRIAL ECONOMICS
(Credit 2023 Pattern) (Semester - I)
(‘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¡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 nmhmdr.

à. 1) ¶mo½¶ CÎmamMr {ZdS> H$ê$Z Jmiboë¶m OmJm ^am. (H$moU˶mhr - 5) [5]

A) ^maVmVrb g§K{Q>V joÌmV ñWmnZ Pmbobm ........... hm n{hbm CÚmoJ Amho.
({g‘|Q> CÚmoJ, gmIa CÚmoJ, H$mnS> CÚmoJ, dmhZ CÚmoJ)
~) ........... åhUOo XmoZ qH$dm A{YH$ H§$nݶm§Mo g§nyU©nUo ZdrZ H§$nZr‘ܶo g§¶moOZ hmo¶.
({dbrZrH$aU, g‘m‘obZ, {ZJwªVdUyH$, g§nmXZ)
H$) "CÚmoJm§À¶m ñWmZ {ZpíMVrMm {gÕm§V' ho nwñVH$ ........... ¶m§Zr {b{hbo Amho.
(A°S>‘ pñ‘W, Aë’«o$S> do~a, gmO]Q> âbmoaoÝg, Oo.Eg. {‘b)
S>) ^maVmVrb ZdH$ënZm Am{U CÚmoOH$Vobm MmbZm XoʶmgmR>r, ............ ¶moOZm OmZodmar 2016
‘ܶo gwê$ H$aʶmV Ambr Amho.
(ñQ>mQ>© An B§{S>¶m, ‘wÐm H$O©, ‘oH$ BZ B§{S>¶m, ñQ>±S> An B§{S>¶m)
B) {~«³g ݶy S>oìhbn‘|Q> ~±Ho$Mr ñWmnZm ............. ¶m dfv Pmbobr Amho.
(1982, 2014, 1992, 2016)
’$) ‘hmamï´> amÁ¶mVrb ............ ho eha noQ´>moHo${‘H$b CÚmoJm§Mo H|$Ð åhUyZ AmoiIbo OmVo.
(‘w§~B©, H$moëhmnya, Zm{eH$, nwUo)
¶) ............ hr OJmVrb gdm©V ‘moR>r bmqgMo CËnmXZ H$aUmar Am¡fY {Z‘m©U H§$nZr ‘hmamï´>mV
Amho.
(½b³gmo pñ‘W³bmB©Z, Zmoìhm ‘oS>r gm¶Ýg, hm’${H$Z, {ga‘ BpÝñQ>Q²>¶yQ> Am°’$ B§{S>¶m)

[6228]-1002 3
à. 2) gmd©O{ZH$ joÌ åhUOo H$m¶? gmd©O{ZH$ joÌmMr ^y{‘H$m Am{U g‘ñ¶m ñnï> H$am. [15]

à. 3) "Am¡Úmo{JH$ Ag‘VmobmMr' ì¶m»¶m Úm. Am¡Úmo{JH$ Ag‘VmobmMr H$maUo Am{U Cnm¶m§Mo dU©Z H$am.[15]

à. 4) Am¡Úmo{JH$ {dÎm åhUOo H$m¶? Am¡Úmo{JH$ {dÎmmMo ~{hJ©V òmoV gm§Jm. [15]

à. 5) ‘hmamï´>mVrb ~m§YH$m‘ CÚmoJmMr àJVr Am{U g‘ñ¶m ñnï> H$am. [15]

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

A) Am¡Úmo{JH$ AW©emómMo ‘hËd
~) ImOJr joÌmVrb CÚmoJm§À¶m g‘ñ¶m
H$) Am¡Úmo{JH$ ñWmZ {ZpíMVrda n[aUm‘ H$aUmao KQ>H$
S>) ‘hmamï´>mVrb ghH$mar CÚmoJ
B) ^maVr¶ Am¡Úmo{JH$ {dH$mg ~±Ho$Mr g§ñWmË‘H$ {dÎmmVrb ^y{‘H$m
’$) AÞ à{H«$¶m CÚmoJ



[6228]-1002 4
Total No. of Questions : 6] SEAT No. :
PB3541 [6228]-1003
[Total No. of Pages : 3

First Year M.Com.

BS-503-MJ : BUSINESS STATISTICS
(Credit 2023 Pattern) (Semester - I)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Attempt Q.No.1 and Q.6. are compulsory.
2) Solve any three questions from question numbers 2 to 5.
3) Figures to the right indicate full marks.
4) Use of calculator and statistical table is allowed.
5) Symbols have their usual meaning.

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

a) If X1, X2........X10 is a random sample of size 10 drawn from a normal
population with mean  and known variance 2, then under null hypothesis
10( x  4)
Ho :  = 4, the test statistic follows _______

b) We want to test null hypothesis Ho: Two attributes A and B are independent
and both the attributes are at two levels. Then under Ho the test statistic
used in this case follows ________

c) Index numbers are called as __________

d) Base year of index number is __________

e) The sampling which allows selection of all the n sample units independent
of one another is __________

f) The errors which accurs in all surveys, whether sample surveys or census
surveys is __________

[6228]-1003 1 P.T.O.
Q2) Solve any three out of the following: [15]
a) What are the advantages of sampling as compared to census.
b) Explain sampling and non-sampling errors. Justify the statement that
sampling errors can only be minimized, but not totally eliminated only be
minimized, but not totally eliminated.
c) Explain simple random sampling. How are random number tables used?
d) ‘Non-sampling errors are caused by biases and mistakes’. List them and
explain.

Q3) Solve any three out of the following: [15]

a) Define : Level of significance. Critical region, acceptance region.
b) Explain the test procedure for festing the null hypothesis that the two
population means 1 and 2 does not differ significantly.
c) Explain in brief the chi-square test for goodness of fit.
d) A certain stimulus is administered to each of 12 patients resulted in the
following increase in blood pressure (b.p)
5, 2, 8, –1, 3, 0, –2, 1, 5, 0, 4, and 6 can it be concluded that the
administration of the stimulus in general will be accompained by increase
in b.p? Use 5% level of significance.

Q4) Solve any three out of the following: [15]

a) What is meant by Index numbers? State the uses of Index numbers.
b) Explain the terms: base year, current year, weight price relative.
c) Discuss the various problems involved in the construction of index
numbers.
d) Find the value of X if for the following data Laspeyre’s price index
number is 114.4.
Commodity Price Price Quantity
Base year Carrent year Base year
A 36 40 100
B 80 90 12
C 45 41 X
D 5 6 1100

[6228]-1003 2
Q5) Solve any three out of the following. [15]
a) Write commands of MS-EXCEL to find standard deviation for the
following data:

5, 7, 12, 10, 4, 2,

b) Write Cammands of MS - EXCEL to draw histogram of the following

data:
Class 0-50 50-100 100-150 150-200 200-250
Frequency 10 18 27 12 9

c) Write cammand of MS - EXCEL for the following data:

The gain in weight (in kg.) of 5 persons before and after a special diet are
given below: Test whether the diet is effectively in increasing weight of
person.
Weight before 45 48 47 48 50
Weight after 50 50 52 53 50

d) Write cammands of MS-EXCEL for the following data:

Diameter of rods2.3 3.7 3.9 4.0 4.2 4.4
supplied by comanyA
Diameter of rods B 2.4 3.9 3.8 4.2 4.4 4.5
supplied by company

Test whether variability in diameters of the rod supplied by company A and B

are equal or not.

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

a) Simple random samplins with and without replacement.
b) Non - samplins errors and steps for minimizing the errors.
c) Chi-square test for independence of two attributes.
d) F-test for testing equality of two population variances.
e) Use of index numbers & Applications of index numbers.
f) Index numbers are called as economic barometers.

… … …
[6228]-1003 3
Total No. of Questions : 4] SEAT No. :
PB3542 [6228]-1004
[Total No. of Pages : 5

First Year M.Com.

STATISTICS
QA-504-MJ : Quantitative Applications
(2023 Credit Pattern) (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 nonprogrammable scientific calculator and statistical table is allowed.

Q1) Answer any six of the following: [1 each]

a) An employee’s identification number is an example of_________ data.
i) Nominal ii) Ordinal
iii) Interval iv) Ratio
b) The suitable diagram to represent the data relating to the monthly
expenditure on different items by a family is:
i) Histogram ii) Ogive curve
iii) Multiple bar diagram iv) Pie diagram
c) Which of the following is not a measure of dispersion?
i) Range ii) Variance
iii) standard deviation iv) Mode
d) (Largest value-Smallest value) gives
i) Mode ii) Quartile
iii) Range iv) Variance
e) Process control is achieved through
i) control charts ii) accepting sampling plans
iii) both (i) and (ii) iv) none of these
f) In statistical quality control, x and R charts are the charts for
i) attributes ii) variables
iii) number of defects iv) none of these
g) Which of the following criteria is not used for decision making under
uncertainty?
i) maximin ii) maximax
iii) minimize expected loss iv) minimax
h) The minimum expected opportunity loss (EOL) is
i) equal to EVPI ii) equal to EMV
iii) minimum regret iv) both (i) & (ii)
[6228]-1004 1 P.T.O.
Q2) A) Answer all of the following: [20]
a) Construct the ogive curves for following frequency distribution:
Class 0-10 10-20 20-30 30-40 40-50
Frequency 4 8 20 9 5
b) Construct a box-and-whisker plot on the following data: 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) The following are the mean lengths and ranges of lengths of a finished
product from 10 samples each of size 5. The specification limits
for length are 200 ± 5 cm. construct x chart and examine whether
the process is under control and state your recommendations.
SampleNo. 1 2 3 4 5 6 7 8 9 10
Mean 201 198 202 200 203 204 199 196 199 201
Range 5 0 7 3 4 7 2 8 5 6
[For n = 5, A2 = 0.58, D3 = 0, D4 = 2.115]
d) A steel manufacturing company is concerned with the possibility of
a strike. It will cost an extra Rs. 20000 to açaire an adequate
stockpile. If there is a strike and the company has not stockpiled,
management estimates an additional expense of Rs. 60000 on account
of lost sales. Should the company stockpile or not if it is to use
Laplace criterion?
OR
B) Answer all of the following: [20]
a) Define the following terms:
i) Class mid-point
ii) Class width
iii) Frequency
iv) Relative frequency
v) Frequency density

[6228]-1004 2
 b) Calculate mode of the following data:
Weight (g) 0-10 10-20 20-30 30-40 40-50
No.of students 1 3 10 4 2
c) Write a short note on six sigma.
d) A newspaper boy has the following probabilities of selling magazine:
No. of copies sold 10 11 12 13 14
Probability 0.10 0.15 0.20 0.25 0.30
Cost of a copy is Rs. 30 and sale price is Rs. 50. He cannot return
unsold copies. How many copies should he order?

Q3) A) Answer all of the following: [20]

a) Write a note on Histogram and list limitations of histogram.
b) A data set contains the following six values: 12, 23, 19, 26, 24, 23.
Find the standard deviation and coefficient of variation.
c) A plastics company makes thousands of plastic bottles for another
company that manufactures saline solution for users of soft contact
lenses. The plastics company randomly inspects a sample of its
bottles as part of its quality control program. Inspectors look for
blemishes on the bottle, size and thickness, ability to close, leaks,
labelling problems, and so on. Shown here are the results of tests
completed on 25 bottles. Use these data to construct a c chart.
Observe the results and comment on the chart.
BottleNumber 1 2 3 4 5 6 7 8 9
Number of 1 0 1 0 0 2 1 1 0
Nonconformances
Bottle Number 10 11 12 13 14 15 16 17 18
Number of
Nonconformances 1 0 2 1 0 0 0 1 0
Bottle Number 19 20 21 22 23 24 25
Number of
Nonconformances 0 1 0 1 2 0 1
d) A distributor of a certain product incurs holding cost of Rs. 100 per unit
per week and shortage cost of Rs. 300 per unit. The data on the sales of
the product are given below:
Weekly sales (units) 0 1 2 3 4 5 6 7 8
No.of weeks 0 0 5 10 15 15 5 0 0
How many units should the distribution buy every week? Also find EVPI?
OR
[6228]-1004 3
 B) Answer all of the following: [20]
a) According to Bureau of Transportation statistics, the largest five
U.S. airlines in scheduled system-wide (domestic and international)
enplanements in 2017 (passenger numbers in millions) were:
Southwest with 153.8, Delta with 120.7, American with 116.5, United
with 80.4, and Sky West with 34.1. Construct a pie chart and a bar
graph to depict this information.
b) Suppose stock X costs an average of $32.00 per share and showed
a standard deviation of $3.45 for the past 60 days. Suppose stock
Y costs an average of $84.00 per share and showed a standard
deviation of $5.40 for the past 60 days. Use the coefficient of
variation to determine the variability for each stock.
c) A nationwide mail order house desires to verify the accuracy of its
clerical work in completing invoices. Subgroups of 200 are taken
each day for 30 consecutive days for inspection. A defective is
defined as an invoice containing at least one f a number of posible
errors. The numbers defectives found in each of these 30 groups
are as follows: 2, 8, 5, 4, 12, 4, 3, 5, 5, 5, 8, 6, 9, 7, 6, 5, 4, 3, 9, 4,
10, 1, 7, 6, 4, 9, 2, 8, 9, 6.
Calculate the control limits for p-chart and state whether the process
is under control with the help of p-chart.
d) The introduction of a new product into the marketplace is quite
risky. The percentage of new product ideas that successfully make
it into the marketplace is as low as 1%. Research and development
costs must be recouped, along with marketing and production costs.
However, if a new product is warmly received by customers, the
payoffs can be great. Following is a payoff table (decision table)
for the production of a new product under different states of the
market.Notice that the decision alternatives are to not produce the
product at all, produce a few units of the product, and produce
many units of the product. The market may be not receptive to the
product, somewhat receptive to the product, and very receptive to
the product. Use this matrixand the Hurwicz criterion to reach a
decision. Let  = 0.6.
State of the Market
Not Receptive Somewhat Receptive Very Receptive
Don’t Produce -50 -50 -50
production Produce Few -200 300 400
Alternative Produce Many -600 100 1000

[6228]-1004 4
Q4) Answer any four of the following: [24]
a) A sample of 12 small accounting firms reveals the following numbers of
professionals per office: 7, 10, 9, 14, 11, 8, 5, 12, 8, 3, 13, 6.
i) Determine the variance.
ii) Determine the interquartile range.
b) Compute mean by using step deviation method for the following data:
Daily wages 400-600 600-800 800-1000 1000-1200 1200-1400 1400-1600
(in Rs)
No.of workers 4 10 9 12 4 1
c) Write a short note on Business Analytics.
d) The soft drink market is an extremely large market in the United States
and worldwide. In a recent year, 8.9 billion cases of soft drinks were
sold in the United States alone. The following data from Sanford C.
Bernstein research indicate that the four leading places for soft drink
sales are supermarkets, fountains, convenience/gas stores, and vending
machines.
Place of Supermarket Fountain Convenience Vending Mass Drugstores
Sales gas stations Machines merchandisers
Percentage 44 24 16 11 3 2
Display this data using pie chart and pareto chart.
e) Write a short note on Kaizen Event.
f) Use the following decision table to answer the given questions.
State of Nature
s1(0.40) s2(0.35) s3(0.25)
d1 150 250 500
d2 100 200 400
Decision Alternative d3 75 150 700
d4 125 450 650
i) Draw a decision tree to represent this payoff table.
ii) Compute the expected monetary values for each decision and label the
decision tree to indicate what the final decision would be.

 

[6228]-1004 5
Total No. of Questions : 6] SEAT No. :
PB3543 [Total No. of Pages : 3
[6228]-1005
First Year M.Com.
ADVANCED ACCOUNTING & TAXATION
PT-505-MJ : Personal Income Tax and Tax Planning
(2023 Pattern) (Credit System) (Semester - I)

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 No.5

Q1) Fill in the blanks. [5]

a) _______is applicable to an Individual and HUF where the total income
does not include income under the head business or profession.
i) ITR-2 ii) ITR-3
iii) ITR-4 iv) ITR-5

b) Tribal areas allowance is given in_______state of India.

i) Maharashtra ii) Gujarat
iii) Tamilnadu iv) Chattisgarh

c) Deduction under section_______is available to special economic zone

in the nature of profits and gains by an enterprise engaged in the
development of SEZ.
i) 80-IA ii) 80-IAC
iii) 80-IBA iv) 80-IAB

d) In case the income of an Individual includes an income of his or her

minor child in terms of section 64(IA), such individual entitled to
exemption of________in respect of each minor child.
i) Rs.1,500 ii) Rs.2,500
iii) Rs.3,500 iv) Rs.4,500

e) Short-term capital asset (House property) means a capital asset held by

an assessee for not more than_______months, immediately prior to its
date of transfer.
i) 12 ii) 24
iii) 36 iv) 18

P.T.O.
Q2) a) Explain the conditions determining Residential status of an Individual.[8]
b) Describe the different Income tax return forms. [7]

Q3) Mr. Guru (63 years) is production officer of Alfa India Ltd., Bangalore.
During the previous year he gets Rs.7,20,000 as salary and Rs.2,40,000 as
dearness allowance (60 per cent is part of salary for calculating retirement
benefits). Besides, he gets the following perks and allowances: [15]
a) Helper allowance Rs.80,000 [out of which Rs.70,000/-] is utilised for
engaging a helper to complete office work from residence).
b) Travelling allowance and conveyance allowance Rs.64,000 (amount is
utilised for official purposes is more than Rs.64,000)
c) Health club facility Rs.75,000 (this facility is available only to a few em-
ployees of the company)
d) Credit card facility Rs.30,000 (out of which Rs.20,000 is for purchase of
goods and Rs.10,000 is annual fees, 90% of goods purchased for
official use as per certificate given by the employer)
e) A painting purchased from company (cost of painting when purchased
during september 2020 was Rs.60,000, sold to Guru in June, 2023 for
Rs.10,000/- during this period the painting was used for decoration pur-
poses in companys office). Current market value of the painting is
Rs.2,50,000.
f) Gift of computer in February 2024 (it was purchased by company in
May 2019 for Rs.80,000, since then it was used in company’s office).
g) Mr. Guru contributes 12% of his salary towards recognized providend
fund. A matching contribution is made by the employer. Besides, Guru
deposits Rs.30,000 in his public providend fund account and Rs.70,000
in the public providend fund account of his daughter-in-law.
Find out the net income and tax liability of Mr. Guru under regular tax
regimes for the assessment year 2023-2024 on the assumption that
income of Guru from the other sources is Rs.2,40,000.
Q4) a) Distinction between the Tax Avoidance & Tax Evasion. [8]

b) Distinction between Tax Planning & Tax Management. [7]

[6228]-1005 2
Q5) Mr.X is a resident individual. For the Previous year 2022-23, his business
income is Rs.50,60,000/- He does not have any other income. He is eligible
for deduction of Rs.1,50,000/- under section 80C, Rs.25,000/- under section
80D, Rs.80,000/- under section 80G, and Rs.4,50,000 under section 80-IB.
Find out the tax liability of ‘X’ for the Assessment Year 2023-24.
(Ignore new tax regime) [15]

Q6) Write short notes on (Any Four). [20]

a) Income Tax Return Forms.

b) Form 26AS.

c) self occupied House Property.

d) Deductions from Gross Total Income.

e) Non-Resident of India.

f) Income from capital Gain.

… … …

[6228]-1005 3
Total No. of Questions : 4] SEAT No. :

PB-3544 [Total No. of Pages : 2

[6228]-1006
M.Com.
ADVANCED ACCOUNTING & TAXATION
DT - 506 MJ : Direct Tax
(2023 Pattern) (Semester - I)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) Question No.4 is compulsory.
2) Attempt any two questions from Questions No.1 to 3.

Q1) a) Determine the status in the context of the term person of the following :
[5]
i) Delhi university.
ii) DCM Ltd.
iii) Pune Municipal corporation
iv) Taxmann publications (P) Ltd.
v) XY & CO; firm of X and Y.
b) Explain methods of Accounting [5]

Q2) a) Explain the provisions about interest payable for defaults in furnishing
return of income u/s 234A. [5]
b) Explain the provisions about interest payable for defaults in payment of
advance tax u/s. 234B. [5]

Q3) Solve any Two : [10]

a) Calculate the Intercot payable by Mr.Akshay for the Assessment year
2023-24 with following details
Due date of filing return 31/07/2023
Date of filing Return Not filed
Date of Completion of Assessment 3/02/2024
Net Tax Liability Rs. 13,100

P.T.O.
 b) Mr. A sets up a business on 13 March 2023. What is the previous year
for the assessment year 2023-24?
c) What are the tax rates applicable to can Individual under New Tax
Resime?
d) Mr. Vivek an Indian citizen, who is appointed as senior taxation officer
by the Government of Nigeria leaves India for the first time, on
26/09/2022 for joining his duties in Nigeria. During the he comes to India
for 116 days. Determine the residental status of Mr. Vivek for the
Assessment year 2023-24.

Q4) Write short notes on (Any Three) [15]

a) Assesse.
b) Income.
c) Capital expenditure.
d) Advance Tax.
e) Income Tax Act 1961.



[6228]-1006 2
Total No. of Questions : 6] SEAT No. :
PB3545 [6228]-1007
[Total No. of Pages : 6

First Year M. Com.

ADVANCED ACCOUNTING AND TAXATION
AA507MJ : Advanced Accounting
(2023 Pattern) (Credit System)(Semester - I)
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.
4) Use of simple calculator is allowed.

Q1) Fill in the blanks. [6]

a) GAAP stands for______
i) Generally accepted accounting principles
ii) Generally auditing & accounting practices
iii) Generally accounting accepted provisions
iv) Generally automatically accepted provisions

b) A branch which keeps complete record of all accounting transactions

is called________.
i) A Foreign Branch
ii) A Local Branch
iii) An Independent Branch
iv) A Dependent Branch

c) Pre-acquisition profit in subsidiary company is considered as ____

i) Revenue Profit
ii) Capital profit
iii) Goodwill
iv) None of the above

[6228]-1007 1 P.T.O.
 d) Indian Accounting Standard (Ind AS) 27 deals with_____
i) Construction Contracts
ii) Valution of inventories
iii) Effects of Changes in Foreign Exchange Rates
iv) Consolidated and Separated Financial Statements

e) What is inflation accounting?

i) Accounting for the rise and fall of consumer prices
ii) Accounting for the effects of inflation on financial statements
iii) Accounting for the effects of interest rates on financial statements
iv) Accounting for the effects of taxes on financial statements

f) Which method of inflation accounting is more commoly used?

i) The Historical Cost Method
ii) The Cash Basis Method
iii) The Accrual Basis Method
iv) The Current Purchasing Power Method

Q2) What is the Meaning of Branches of Accounting? Explain the Accouting

Principles and US GAAP. [18]

Q3) Following are the Balance sheets and Profit and Loss Account of Ganesh &
Company Limited, Pune. [18]
Balance Sheet as on 1 April, 2023
st

Liabilities Rs. Assests Rs.

Share Capital 4,80,000 Plant & Machinery 2,40,000
Profit & Loss A/C 60,000 Furniture 60,000
Sundry Liabilities 1,80,000 Closing Stock 1,20,000
Sundry Debtors 96,000
Cash in Hand 2,04,000
Total 7,20,000 Total 7,20,000

Balance Sheet as on 31st April, 2024

Liabilities Rs. Assests Rs.
Share Capital 4,80,000 Plant & Machinery 2,40,000
Less - Depreciation 24,000 2,16,000
Profit & Loss A/C 1,74,000 Furniture 60,000
Less - Depreciation 6,000 54,000
Sundry Liabilities 78,000 Closing Stock 96,000
Sundry Debtors 1,44,000
Cash in Hand 2,22,000
Total 7,32,000 Total 7,32,000
[6228]-1007 2
 Profit & Loss Account for the year ended 31st March,2024
Particulars Rs. Particulars Rs.
To Opening Stock 1,20,000 By Sales 12,00,000
To Purchases 9,12,000 By Closing Stock 96,000
To Depreciation 30,000
To Other Operating 1,20,000
Expenses
To Net Profit c/d 1,14,000
Total 12,96,000 Total 12,96,000

Other Information:
a) The replacement cost of the goods sold on the date of sales amounted
to Rs.9,60,000.
b) The current replacement cost of the stock on 31st March 2024 is
Rs.1,02,000.
c) On 31st March 2024, the replacement cost of the Plant & Machinery
and furniture were Rs. 2,64,000 and Rs. 48,000 respectively.
Prepare Profit & Loss Restatement for the year ended 31st March, 2024 and
Balance Sheet as on that date on the basis of Current Cost Accounting
(CCA) Method.

Q4) Following are the Balance Sheets of A Ltd., and its subsidiaries B Ltd., and
C Ltd., as on 31st March, 2024. [18]
Liabilities A Ltd. Rs. B Ltd. Rs. C Ltd. Rs.
Share Capital 12,50,000 10,00,000 6,00,000
(In Shares of Rs. 100 each)
Reserves 1,80,000 1,00,000 72,000
P & L A/C 1,60,000 20,000 51,000
Sundry Creditors 1,03,000 1,20,000 -
Total 16,93,000 12,40,000 7,23,000
Assets
Fixed Assets 2,80,000 5,50,000 3,75,000
Investments at cost 10,30,000 5,30,000 -
Stock-in-Trade 1,20,000 - -
Sundry Debtors 2,63,000 1,60,000 3,48,000
Total 16,93,000 12,40,000 7,23,000

[6228]-1007 3
 a) The break-up of investments,which were all made on 30th Sept. 2023, is
as under:
i) A Ltd., Held 7,500 shares in B Ltd., at a cost of Rs. 8,50,000 and
1,500 shares in C Ltd., at a cost of Rs. 1,80,000.
ii) B Ltd., held 4,000 shares in C Ltd., at a cost of Rs. 5,30,000.

b) i) Sundary Creditors of A Ltd., include Rs. 33,000 due to C Ltd.,

which amount is duly reflected in the books of C Ltd.
ii) Sundary Creditors of B Ltd., include Rs.70,000 due to A Ltd.,
whereas Sundry Debtors of A Ltd., include Rs. 80,000 due from
B Ltd., the difference of Rs. 10,000 being cash in transit from B
Ltd., to A Ltd., as on 31st March, 2024.

c) i) The subsidiaries position as on the date of acquisition of shares

(i.e.30thSept., 2023) was as follows:

Particulars B Ltd. Rs. C Ltd. Rs.

Reserves 90,000 60,000
Profit and Loss Account 10,000 8,400
Sundry Creditors 40,000 -
Fixed Assets 5,50,000 3,68,400
Stock-in-trade 40,000
Sundry Debtors 5,50,000 3,00,000

ii) The whole of the stock-in-trade of B Ltd.,as on 30th Sept., 2023

was subsequently sold to A Ltd., at a Profit of 20% on selling
price.

d) The stock in trade of A Ltd., as on 31 th March, 2024 includes

Rs. 25,000 being cost of A Ltd., of the above stock purchase from
B Ltd., and remaining unsold as on that date.

Prepare a Consolidated Balance Sheet of A Ltd., with its subsidiaries

B Ltd., and C Ltd., as on 31st March, 2024.

[6228]-1007 4
Q5) Following are the Trial Balances of Mumbai Head Office and New York
Branch as on 31st March 2024. [18]
Mumbai Head Office

Trial Balance as on 31st March 2024

Particulars Head Office New York Office

Dr. Rs. Cr. Rs. Dr. US $ Cr. US $
Capital A/c -- 7,50,000 --- ---
Land and Building 1,50,000 --- --- ---
Goodwill 75,000 --- --- ---
Plant and Machinery 12,00,000 --- 18,0,000 ---
Furniture and Fittings 45,000 --- 12,000 ---
Stock on 01.04.2023 5,10,000 --- 84,000 ---
Purchases 31,68,000 --- 3,60,000 ---
Good from H.O. --- --- 60,000 ---
Good to New York
Branch --- 11,78,000 --- ---
Sales --- 34,82,500 --- 6,54,000
Salaries and Wages 1,44,000 --- 12,000 ---
Rent, Rates and Taxes 18,000 --- 3,000 ---
Insurance 10,500 --- 1,500 ---
Trade Expenses 27,000 --- 3,000 ---
Head Office --- --- -- 81,000
New York Branch 12,33,500 --- --- ---
Sundry Debtors 3,30,000 --- 36,000 ---
Sundry Creditors --- 16,68,500 --- 25,500
Cash in Hand and with 1,68,000 --- 9,000 ---
bank
Total 70,79,000 70,79,000 7,60,500 7,60,500

Additional Information

a) Stock as on 31.03.2024 was valued at Head Office Rs. 4,38,000 and

New York Branch US $ 78,000

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

provided at 10% p.a.

[6228]-1007 5
 c) Rates of exchange were as under:
i) When Plant and Machinery and Furniture and Fittings were
purchased US $ 100 = Rs. 1,560

ii) On 01.04.2023 - US $ 100 = Rs. 1,700

iii) On 031.03.2024 - US $ 100 = Rs. 1,900

iv) Average Rate for the year - US $ 100 = Rs. 1,940 Prepare a
Combined Branch Trading and Profit and Loss Account and Balance
Sheet of the Head office and the Branch in the Head office book.

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

a) Foreign Branch

b) India and Price Level Accounting

c) Capital Profits & Revenue Profits

d) Professional Development of Accounting in India



[6228]-1007 6
Total No. of Questions : 6] SEAT No. :
PB3546 [Total No. of Pages : 4
[6228]-1008
M.Com. (Part - I)
COMMERCIAL LAW AND PRACTICES
IS-508-MJ : Information Systems & E-Commerce Practices
(2023 Pattern) (Credit System) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Q.1 & Q.6 are compulsory.
2) Solve any three questions from Q.2 to Q.5

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

i) _________encompasses the tools that organizations use to collect,
manage, and analyze data.
a) Inter system b) Local Systems
c) Information systems d) Market systems

ii) A database is an organized collection of_____, or data, typically stored

electronically in a computer system.
a) Tools b) Mechanisms
c) Techniques d) Structured information

iii) ______ is the promotion and marketing of goods and services to

consumers through digital channels and electronic technologies.
a) Traditional Marketing b) Digital Marketing
c) Niche Marketing d) Service Marketing

iv) _______is a form of prepaid account where the customer’s account

information is stored electronically
a) E-Wallet b) E-pocket
c) E-Bucket d) E-mail

P.T.O.
 v) A_______is a mathematical scheme for verifying the authenticity of
digital messages or documents.
a) Ditial token b) Digital locator
c) Digital idea d) Digital signature

vi) _____ is the handling of the entire production flow of a good or service
a) Production management b) Supply chain management
c) Purchase management d) Warehouse management

Q2) What is Information system? Explain in detail Customer Relationship

Management System. [15]

Q3) What are Modern System Development Methods? Explain the Centralized and
distributed Database Systems? [15]

Q4) What is E-Commerce? Explain Advantages and disadvantages of transacting

online. [15]

Q5) What is Electronic Payment System? Explain Security Mechanisms while

paying online. [15]

Q6) Write short notes any four [20]

a) Management Information Systems
b) Decision Support Systems
c) Planning, and Designing of Information Systems
d) E-commerce business models
e) Secure electronic transaction protocol
f) Consumer Interaction with E-Commerce

… … …

[6228]-1008 2
Total No. of Questions : 6]

PB3546
[6228]-1008
M.Com. (Part - I)
COMMERCIAL LAW AND PRACTICES
IS-508-MJ : 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) à. H«$. 1 Am{U à. H«$. 6 A{Zdm¶© AmhoV.
2) à. H«$. 2 Vo à. H«$. 5 n¶ªV H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.

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

i) ............... ‘m{hVr Jmoim H$aʶmgmR>r, ì¶dñWm{nV H$aʶmgmR>r Am{U {díbofU H$aʶmgmR>r
g§ñWm dmnaV Agbob²¶m gmYZm§Mm g‘mdoe H$aVo.
A) Am§VaàUmbr ~) ñWm{ZH$ àUmbr
H$) ‘m{hVr àUmbr S>) ~mOma àUmbr
ii) S>Qo >m~og hm .............., qH$dm S>Qo >mMm EH$ g§K{Q>V g§Jh« AgVmo, Omo gm‘mݶV… g§JUH$ àUmbr‘ܶo
Bbo³Q´>m°{ZH$ nÕVrZo g§J«{hV Ho$bm OmVmo.
A) gmYZo ~) ¶§ÌUm
H$) V§Ì S>) g§a{MV ‘m{hVr
iii) .................... ho {S>{OQ>b M°Zob Am{U Bbo³Q´>m°{ZH$ V§ÌkmZmÛmao J«mhH$m§Zm dñVy Am{U godm§Mo
àMma Am{U {dnUZ Amho.
A) nma§nm[aH$ {dnUZ ~) {S>{OQ>b {dnUZ
H$) {d{eîQ> {dnUZ S>) godm {dnUZ
iv) .................. hm àrnoS> Im˶mMm EH$ àH$ma Amho OoWo J«mhH$mÀ¶m Im˶mMr ‘m{hVr Bbo³Q´>m°{ZH$
nÕVrZo g§J«{hV Ho$br OmVo.
A) B© - dm°boQ> ~) B©-nm°Ho$Q>
H$) B©-~Ho$Q> S>) B©-‘ob

[6228]-1008 3
 v) ................ hr {S>{OQ>b g§Xoe qH$dm H$mJXnÌm§Mr g˶Vm nS>VmiʶmgmR>r EH$ J{UVr¶
¶moOZm Amho.
A) {S>{OQ>b Q>moH$Z ~) {S>{OQ>b bmoHo$Q>a
H$) {S>{OQ>b H$b²nZm S>) {S>{OQ>b ñdmjar
vi) ................. hr dñVy qH$dm godoÀ¶m g§nyU© CËnmXZ àdmhmMr hmVmiUr Amho.
A) CËnmXZ ì¶dñWmnZ ~) nwadR>m gmIir ì¶dñWmnZ
H$) IaoXr ì¶dñWmnZ S>) JmoXm‘ ì¶dñWmnZ
à. 2) ‘m{hVr àUmbr åhUOo H$m¶? J«mhH$ g§~§Y ì¶dñWmnZ àUmbrMo Vnerbdma dU©©Z H$am. [15]

à. 3) AmYw{ZH$ àUmbr {dH$mg nÕVr H$m¶ AmhoV? 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¶? Am°ZbmBZ ì¶dhma H$aʶmMo ’$m¶Xo Am{U VmoQ>o g‘OmdyZ gm§Jm. [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¶dñWmnZ ‘m{hVr àUmbr
~) {ZU©¶ g‘W©Z àUmbr
H$) ‘m{hVr àUmbrMo {Z¶moOZ Am{U aMZm
S>) B© - H$m°‘g© ì¶dgm¶ ‘m°S>ob
B) gwa{jV Bbo³Q´>m°{ZH$ ì¶dhma àmoQ>moH$m°b
’$) B© - H$m°‘g©gh J«mhH$ g§dmX

… … …

[6228]-1008 4
Total No. of Questions : 3] SEAT No. :

PB-3547 [Total No. of Pages : 2

[6228]-1009
First Year M.Com.
LL509 MJ : LABOUR LAWS
(2023 Pattern) (NEP) (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) Describe the concept of Labour law in India. What are the objectives of
Labour law in India? [10]

Q2) Explain the Provision of Indian labour Laws relating to Social Security and
Safety Means. [10]

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

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



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

PB-3547
[6228]-1009
First Year M.Com.
LL509 MJ : LABOUR LAWS
(2023 Pattern) (NEP) (Semester - I)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1 ) gd© àíZ A{Zdm`© AmhoV.
2 ) COdrH$S>o {Xbobr g§»`m nyU© JwU Xe©dVmV.

àíZ 1) ^maVmVrb H$m_Jma H$m`ÚmMr g§H$ënZm ñnï> H$am. ^maVmVrb H$m_Jma H$m`ÚmMr C{Ôï>o H$m`
AmhVo? [10]

àíZ 2) gm_m{OH$ gwajm Am{U gwajm gmYZm§er g§~§{YV ^maVr` H$m_Jma H$m`ÚmVrb VaVyX ñnï> H$am.
[10]

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

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



2 P.T.O.
Total No. of Questions : 6] SEAT No. :
PB3549 [6228]-1011
[Total No. of Pages : 4

M.Com. - I
ADVANCED COST ACCOUNTING & COST SYSTEM
(2023 Pattern) (Credit Pattern) (Semester - I) (60109) (AC511MJ)
Time : 3 Hours] [Max. Marks : 70
Instructions to the candidates:
1) Question No.1 and 6 are compulosry.
2) Attempt any 3 questions from question No.2 to 5.
3) Use of simple calculator is allowed
4) Figures to the right indicate full marks.

Q1) Choose the correct option for following question (any 6) [6]
a) The objective of cost Accounting is _______.
i) Preparation of Final Accounts
ii) Calculation of Net Profit
iii) Find out Total Sale
iv) Control the cost of Production
b) Costing information can be used for
i) Budget control and evaluation
ii) Determining standard costs and variances
iii) Pricing and inventory valuation decisions
iv) All of these
c) A total of all direct costs is known as _______.
i) Cost of production
ii) Cost of sales
iii) Prime cost
iv) Works cost
d) Total variable cost increases due to _______.
i) Increase in sales volume
ii) Increase in production volume
iii) Increase in fixed cost
iv) Increase in profit

[6228]-1011 1 P.T.O.
 e) Direct Labour is an element of _______.
i) Prime cost
ii) Conversion cost
iii) Total production cost
iv) Administrative Cost
f) Which of the following is correct?
i) Units sold = Opening stock + Units produced - Closing stock
ii) Units Sold = Units produced + Closing stock - Opening stock
iii) Units sold = Sales + Averagestock
iv) Units sold = Sales - Average units of finished goods inventory
g) An overhead absorption rate is used for _______.
i) Benefits of the cost canters
ii) Find the total overheads for a cost centre
iii) Charge overheads to products
iv) Control overheads

Q2) Explain in detail the classification of cost with suitable examples. [18]

Q3) The following is the costing records for the year 2023 of a manufacturer: [18]
Production 10,000 units; Cost of Raw Materials Rs. 2,50,000; Labour Cost
Rs.1,50,000; Factory Overheads Rs. 1,00,000; Office Overheads
Rs. 50,000;Selling Expenses Rs. 20,000, Rate of Profit 25% on the Selling
Price.
The manufacturer decided to produce 15,000 units in 2024. It is estimated
that the cost of raw materials will increase by 20%, the labour cost will increase
by 10%, 50% of the overheads are fixed and the remaining 50% are variable.
The selling expenses per unit will be reduced by 20%. The rate of profit will
remain the same.
Prepare a Cost Statement for the year 2023 showing the total profit and selling
price per unit and estimated statement for the year 2024.

[6228]-1011 2
Q4) The following information is available from a factory where A, B, C & D are
works [18]
Normal Rate Per Hour Rs. 25/- and rate per piece Rs. 5/-
Standard time per Unit 10 minutes.
In 40 hours of a week, the output in units are as follows:
A = 300 Units
B = 305 Units
C = 270 Units
D = 320 Units
Calculate the cost per unit and earning per work under:
a) Straight Time Rate System
b) Piece Rate System
c) Tailor’s Differential Piece Rate System.

Q5) The New Enterprises Ltd. has three producing departments A, B and C two
service Departments D and E. The following figures are extracted from the
records of the Co. [18]
Particulars Rs.
Rent and Rates 5,000
General Lighting 600
Indirect Wages 1,500
Power 1,500
Depreciation on Machinery 10,000
Sundries 10,000
The following further details are available:
Particulars A B C D E
Floor Space (Sq. Mts.) 2,000 2,500 3,000 2,000 500
Light Points 10 15 20 10 5
Direct Wages 3,000 2,000 3,000 1,500 500
H.P. of machines 60 30 50 10 -
Value of Material 60,000 80,000 1,00,000 -- -
Value of Assets 1,20,000 1,60,000 2,00,000 10,000 10,000

[6228]-1011 3
 The expenses of D and E are allocated as follows:
Dept. A B C D E
D 20% 30% 40% - 10%
E 40% 20% 30% 10% -
Prepare Statement showing Primary and Secondary Distribution of Overheads
by Repeated Distribution Method.

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

a) Inventory Levels
b) Cost Accounting Standard 3 (CAS - 3)
c) Need for reconciliation
d) Labour Turnover

  

[6228]-1011 4
Total No. of Questions : 4] SEAT No. :

PB-3550 [Total No. of Pages : 2

[6228]-1012
F.Y. M.Com.
ADVANCE COST ACCOUNTING AND COST SYSTEMS
CD512MJ : Cost for Decision Making and Activity Based
Costing
(NEP 2023 Credit Pattern) (Semester - I)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) Attempt any 2 from Question No.1 to 3.
2) Question 4 is compulsory
3) Use of calculator is allowed.

Q1) What do you understand about relevant cost and irrelevant cost? Give some
examples. [10]

Q2) What is the meaning Activity Based Costing? State the steps in involved in
Activity Based costing. [10]

Q3) Jindal Company Manufacture and Markets three products A, B & C. All the
three producess are made from the same set of machines. Production in
limited by machine capacity. From the information given below, indicates the
priorities for products A, B and C with a view to maximising profits. [10]
Particular Products
A(<) B(<) C(<)
Raw Material cost per unit 20 20 30
Direct Labour cost per unit 20 20 30
Variable cost per unit 10 20 30
Selling Price Per unit 100 120 140
Standard Machine Time
required per minutes 10 10 5

P.T.O.
Q4) Short notes (any 3 out of 4) : [15]
a) Sunk Cost
b) Replacement Cost
c) Cost Pool
d) Difference between Activity Based costing and Traditional Costing.



[6228]-1012 2
Total No. of Questions : 6] SEAT No. :
PB3551 [6228]-1013
[Total No. of Pages : 3

M.Com.(Part-I)
ADVANCED COST ACCOUNTING & COST SYSTEM
CT-513-MJ : Costing Techniques & Responsibility Accounting
(2023 Pattern) (Credit System) (Semester -I) (60111)
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.
4) Use of electronic pocket calculator is allowed.

Q1) Fill in the blanks with the correct alternative. [6]

a) Production at 60% activity is 600 units, if flexible budget needs to be
calculated at 80% activity what will be number of units produced _____.
i) 800 ii) 600
iii) 1200 iv) 1000

b) Labour idle time variance will always be ______.

i) Positive ii) Adverse
iii) Favourable iv) Nil

c) The difference between actual cost and standard cost is known as ____.
i) Profit ii) Loss
iii) Standard Cost iv) Variance

d) Inter Firm comparison is useful for measuring _____.

i) Performance ii) Revenue
iii) Loss iv) Cost

e) The responsibility accounting stresses on ______.

i) Decentralization ii) Centralization
iii) Both (i) & (ii) iv) None of these
f) The use of several undertaking of the same costing principle and/or
practice is called as ______.
i) Uniform Costing ii) Standard Costing
iii) Process Costing iv) Contract Costing
[6228]-1013 1 P.T.O.
Q2) What is meant by Responsibility Accounting? Explain benefits of Responsibility
Accounting? What are the difficulties in implementation of Responsibility
Accounting? [18]

Q3) From the information below, Prepare a Cash Budget for Marshall Ltd, Pune
for April, May, and June 2023 [18]
You are further informed that:
Month Sales(Rs.) Purchases(Rs.) Wages(Rs.) Expenses(Rs.)
January 80,000 45,000 20,000 5,000
February 80,000 40,000 18,000 6,000
March 75,000 42,000 22,000 6,000
April 90,000 50,000 24,000 6,000
May 85,000 45,000 20,000 6,000
June 80,000 35,000 18,000 5,000
• 10% of purchases and 20% of sales are for cash.
• The average collection period of the company is half a month and credit
purchases are paid off regularly after one month.
• Wages are paid half monthly and the rent of Rs.500, excluded in Expenses,
is paid monthly.
• Expenses are paid in next month following.
• Cash and bank balance on April 1st was Rs. 15,000.

Q4) From the following information calculate. [18]

a) Material Cost variance
b) Material Price Variance
c) Material Usage Variance
d) Material Mix Variance

Material Standard Mix Actual Mix

X 700 kgs @ Rs.2 per kg 600 kgs @ Rs.2 per kg
Y 300kgs @ Rs.4 per kg 500kgs @ Rs.5 per kg

Q5) In Finolex Ltd, Mumbai standard labour cost of producing 500 metre of cloth
has been specified as follows: [18]
• Men Workers : 20 Hours @ Rs.15 per hour
• Women Workers : 30 Hours @ 10 per hour
The actual cost data for producing 500 metre of cloth is as follows:
• Men Workers : 30 Hours @ Rs.17 per hour
• Women Workers : 30 Hours @ 10 per hour
[6228]-1013 2
 You are required to calculate:
i) Labour Cost variance
ii) Labour Rate Variance
iii) Labour Efficiency Variance

Q6) Write Short notes (Any 2) [10]

a) Sales Budget
b) Importance of Standard Costing
c) Causes of Low Productivity
d) Types of Responsibility Centres.



[6228]-1013 3
Total No. of Questions : 6] SEAT No. :
PB3552 [Total No. of Pages : 4
[6228]-1014
M.Com. (Part - I)
CO-OPERATION & RURAL DEVELOPMENT
CM-514-MJ : Co-Operative Movement in India
(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) Any three questions form Q.No.2 to Q.No.5
3) Marks to the right indicate full marks.

Q1) Fill in the blanks. [5]

a) The white revolution is related to________

b) The Head Office of NCDC is located at___________

c) ________is father of cooperative.

d) In India first Co-operative Act was passed in the_______year.

e) The members of a cooperative society have_______liability.

Q2) What is Co-operative Movement? Explain Recent scenario in Co-operative

Movement in India. [15]

Q3) What is Co-operative Society? Explain the Right & Duties of Co-operative
Society. [15]

Q4) What are the objectives of Co-operative Society Legislation in India. Explain
the Model Co-operative Act, 1990. [15]

Q5) Explain the objectives of Maclogen Committee on Co-operation and Royal

Commission Agriculture. [15]

P.T.O.
Q6) Write short note (Any Four): [20]

a) Duties of Co-operative Societies.

b) Model Co-operatives Act, 1990

c) Report of Chaudhary Committtee.

d) Responsibilites of Co-operative Societies.

e) Register of Co-operative Societies

f) Registration Cancellation of Co-operative Credit Societies.

… … …

[6228]-1014 2
Total No. of Questions : 6]

PB3552
[6228]-1014
M.Com. (Part - I)
CO-OPERATION & RURAL DEVELOPMENT
CM-514-MJ : Co-Operative Movement in India
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) à. H«$. 1 Am{U à. H«$. 6 A{Zdm¶© AmhoV.
2) à. H«$. 2 Vo à. H«$. 5 n¶ªV H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.

à. 1) [aH$må¶m OmJm ^am. [5]

A) œoVH«$m§Vr ................ er g§~§{YV Amho.

~) NCDC Mo ‘w»¶ H$m¶m©b¶ ................ ¶oWo Amho.

H$) .............. ho ghH$mamMo OZH$ AmhoV.

S>) ^maVmV n{hbm ghH$mar H$m¶Xm .................. ‘ܶo ‘§Oya Pmbm.
B) ghH$mar g§ñWoÀ¶m g^mgXm§Mr ............... O~m~Xmar AgVo.

à. 2) ghH$ma Midi åhUOo H$m¶? ^maVmVrb ghH$mar MidirVrb AbrH$S>rb n[apñWVr ñnï> H$am.[15]

à. 3) ghH$mar g§ñWm åhUOo H$m¶? ghH$mar g§ñWoMo A{YH$ma Am{U H$V©ì¶o ñnï> H$am. [15]

à. 4) ^maVmVrb ghH$mar H$m¶ÚmMo C{Ôï> ñnï> H$am. d ‘m°S>ob ghH$mar H$m¶Xm 1990 {dfX H$am. [15]

à. 5) ghH$ma Am{U am°¶b H${‘eZ H¥$fr{df¶H$ ‘°³bmoOoZ g{‘VrMr C{Ôï>o ñnï> H$am. [15]

[6228]-1014 3
à. 6) {Q>nm {bhm. (H$moU˶mhr Mma) [20]

A) ghH$mar g§ñWm§Mr H$V©ì¶o

~) AmXe© ghH$mar H$m¶Xm 1990
H$) Mm¡Yar g{‘Vr Ahdmb
S>) ghH$mar g§ñWm§À¶m O~m~Xmè¶m
B) ghH$mar g§ñWm§Mr Zm|XUr
’$) ghH$mar nVg§ñWm§Mr Zm|XUr aÔ H$aUo

… … …

[6228]-1014 4
Total No. of Questions : 3] SEAT No. :

PB-3553 [Total No. of Pages : 2

[6228]-1015
M.Com. (Part - I)
CO-OPERATION & RURAL DEVELOPMENT
RI - 515 MJ : Rural Infrastructure
(2023 Pattern) (Semester - I) (NEP - 2020)
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 Rural Industries? Explain the Development of Rural Industries. [10]

Q2) What is Rural Entrepreneurship? About the Rural Entrepreneurship and

Infrastructure. [10]

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

a) Planning and Peoples Participation
b) The Changing role of Voluntary Agencies
c) Housing and Education
d) Health and Sanitation



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

PB-3553
[6228]-1015
M.Com. (Part - I)
CO-OPERATION & RURAL DEVELOPMENT
RI - 515 MJ : Rural Infrastructure
(2023 Pattern) (Semester - I) (NEP - 2020)
(_amR>r ê$nm§Va)
doi : 2 Vmg] [EHy$U JwU : 35
gyMZm : 1) gd© àíZ A{Zdm`© AmhoV.
2) COdrH$S>rb JwU nyU© JwU Xe©{dVmV.

àíZ 1) J«m_rU CÚmoJ åhUOo H$m`? J«m_rU CÚmoJmMm {dH$mg g{dñVa ñnï> H$am. [10]

àíZ 2) J«m_rU CÚmoOH$Vm åhUOo H$m`? J«m_rU CÚmoOH$Vm Am{U nm`m^yV gw{dYmda g{dñVa {bhm.[10]

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

A) {Z`moOZ Am{U bmoH$m§Mm gh^mJ

~) ñd`§godr g§ñWm§Mr ~XbVr ^y{_H$m

H$) J¥h{Z_m©U Am{U {ejU

S>) Amamo½` Am{U ñdÀN>Vm



2
Total No. of Questions : 6] SEAT No. :
PB3554 [Total No. of Pages : 4
[6228]-1016
M.Com. (Part - I)
CO-OPERATION AND RURAL DEVELOPMENT
OC 516 MJ : Organization of Co-operative Business
(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.2 to Q.5.

Q1) Fill in the blanks [5]

i) RBI regulates Co-operative Banks through ______ Co-operative bank.
a) State b) Urban
c) Rural d) National
ii) Vaikunth Mehta National Institute of Co-operative Management was
established in the year _______
a) 1965 b) 1966
c) 1967 d) 1968
iii) ______ Communication is the exchange between a member and the CEO
of the Co-operative Enterprise.
a) Horizontal b) Diagonal
c) Vertical d) Downward
iv) The _______ was established in 1969 as an apex organization for
coordinating, guiding and promoting cooperative housing activities in
India.
a) National Co-operative Housing Federation
b) National Co-operative Housing Society
c) Cooperative Housing Society
d) National Housing Federation
v) 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

P.T.O.
Q2) What do you mean by ‘Co-operation’? Explain in detail Role of Co-operatives
in the Economic Development of India. [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 ‘Co-operative Farming’? Explain in detail Problems and Solution of

Co-operative Farming. [15]

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

a) Benefits of Co-operation.

b) Monitoring Co-operatives.

c) Problems in Irrigation Co-operatives.

d) National Co-operative Development Corporation (NCDC).

e) Recent Development in Co-operations in India.

f) Housing Co-operatives.



[6228]-1016 2
Total No. of Questions : 6]

PB3554
[6228]-1016
M.Com. (Part - I)
CO-OPERATION AND RURAL DEVELOPMENT
OC 516 MJ : Organization of Co-operative Business
(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¶© Amho.
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) [aH$må¶m OmJm ^am. [5]

i) Ama.~r.Am¶. ghH$mar ~±H$mMo ................ ghH$mar ~±Ho$Ûmao {Z¶‘Z H$aVo.
A) amÁ¶ ~) ehar
H$) J«m‘rU S>) amï´>r¶
ii) d¡Hw§$R> ‘ohVm amï´>r¶ ghH$mar ì¶dñWmnZ g§ñWoMr ñWmnZm .................. ‘ܶo Pmbr.
A) 1965 ~) 1966
H$) 1967 S>) 1968
iii) .................. g§XoedhZ åhUOo ghH$mar CnH«$‘mMo gXñ¶ Am{U ‘w»¶ H$m¶©H$mar A{YH$mar
¶m§À¶mVrb XodmUKodmU hmo¶.
A) j¡{VO ~) H$U©
H$) AZwb~§ S>) ImbÀ¶m {XeoMo
iv) .................. Mr ñWmnZm 1969 ‘ܶo ^maVmVrb ghH$mar J¥h{Z‘m©U {H«$¶H$bnm§Mo g‘Ýd¶,
‘mJ©Xe©Z Am{U àmoËgmhZ XoʶmgmR>r EH$ gdm}ƒ g§ñWm åhUyZ H$aʶmV Ambr.
A) amï´>r¶ ghH$mar J¥h{Z‘m©U ‘hmg§K ~) amï´>r¶ ghH$mar J¥h{Z‘m©U g§ñWm
H$) ghH$mar J¥h{Z‘m©U g§ñWm S>) amï´>r¶ ghH$mar J¥h{Z‘m©U ‘hmg§K
v) ^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$a
[6228]-1016 3
à. 2) "ghH$ma' åhUOo H$m¶? ^maVmÀ¶m Am{W©H$ {dH$mgmV ghH$mar g§ñWm§Mr ^y{‘H$m g{dñVa ñnï> H$am.[15]

à. 3) "ghH$mar g§ñWm' åhUOo H$m¶? ghH$mar g§ñWoVrb boImnarjU Am{U H$aàUmbrMo g{dñVa dU©Z H$am.
[15]

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

à. 5) "ghH$mar eoVr' åhUOo H$m¶? ghH$mar eoVrÀ¶m g‘ñ¶m Am{U Cnm¶ g{dñVa ñnï> H$am. [15]

à. 6) {Q>nm {bhm (H$moU˶mhr Mma) [20]

A) ghH$mamMo ’$m¶Xo

~) ghH$mar g§ñWm§Mo {ZarjU H$aUo

H$) nmQ>~§Ymao ghH$mar g§ñWm§‘Yrb g‘ñ¶m

S>) amï´>r¶ ghH$mar {dH$mg ‘hm‘§S>i

B) ^maVmVrb ghH$ma joÌmVrb AbrH$S>rb {dH$mg

’$) J¥h{Z‘m©U ghH$mar g§ñWm



[6228]-1016 4
Total No. of Questions : 6] SEAT No. :
PB3555 [Total No. of Pages : 4
[6228]-1017
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
OT-517-MJ : Organized Trades and Markets
(2023 Pattern) (Credit System) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

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

Q1) Fill in the blanks. [5]

i) Larsen and Turbo Ltd. Provide service of_______.
a) Information Technology b) Hospitality
c) Construction d) Healthcare

ii) The Agricultural Produce Market Committee (APMC) is established

by______in India.
a) Central Government b) State Government
c) District Council d) Farmer’s Union

iii) Foreign Direct Investment is type of_______investment.

a) Cross border b) Internal border
c) Sequence border d) Perpetual

iv) An agreement between two Companies to promote or sell each other’s

product is called as_______Marketing.
a) Seller b) Buyer
c) Social d) Co-operative

v) Principle of_______state that an insurance contract only compensate

for amount of loss incurred
a) Indemnity b) Good Faith
c) Probability d) Cooperation

P.T.O.
Q2) What is ‘service sector’? Explain in detail Growth of service sector in Indian
Economy. [15]

Q3) What is ‘Regulated Market’? Describe in detail Policies of 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) Insurance Service Sector
b) Recent Trends in Business Practices of Supermarket
c) Big Basket
d) National Agriculture Market (e-NAM)
e) Direct Marketing for Farmers Self Help Grop
f) Tourism Service Sector

… … …

[6228]-1017 2
Total No. of Questions : 6]

PB3555
[6228]-1017
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
OT-517-MJ : Organized Trades and Markets
(2023 Pattern) (Credit System) (Semester - I)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) n«. 1 d à. 6 A{Zdm¶© AmhoV.
2) à. 2 Vo à. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.

à. 1) [aH$må¶m OmJm ^am. [5]

i) bmg©Z Am{U Q>~m} {b{‘Q>oS> ............... Mr godm àXmZ H$aVo.
A) ‘m{hVr V§ÌkmZ ~) AmXam{V϶
H$) ~m§YH$m‘ S>) Amamo½¶ godm
ii) H¥$fr CËnÞ ~mOma g{‘Vr (APMC) Mr ñWmnZm .................. Zo ^maVmV Ho$br Amho.
A) H|$Ð gaH$ma ~) amÁ¶ gaH$ma
H$) {Oëhm n[afX S>) eoVH$ar g§KQ>Zm
iii) naH$s¶ WoQ> Jw§VdUyH$ hm .............. Jw§VdUyH$sMm àH$ma Amho.
A) gr‘mnma ~) A§VJ©V gr‘m
H$) AZwH«$‘ gr‘m S>) emídV
iv) EH$‘oH$m§À¶m CËnmXZmMr d¥X²Yr qH$dm {dH«$s H$aʶmgmR>r XmoZ H§$nݶm§‘Yrb H$amambm ............
{dnUZ åhUVmV.
A) {dH«o$Vm ~) IaoXrXma
H$) gm‘m{OH$$ S>) ghH$mar
v) ................ Mo VËd gm§JVo H$s, {d‘m H$ama Ho$di Pmboë¶m ZwH$gmZrMr ^anmB© H$aVmo.
A) ZwH$gmZ^anmB© ~) gX²^mdZm
H$) g§^mì¶Vm S>) ghH$m¶©

[6228]-1017 3
à. 2) ‘godm joÌ’ åhUOo H$m¶? ^maVr¶ AW©ì¶dñWoVrb godm joÌmMm {dH$mg g{dñVa ñnï> H$am. [15]

à. 3) ‘{Z¶§{ÌV ~mOma’ åhUOo H$m¶? {Z¶§{ÌV ~mOmamÀ¶m YmoaUm§Mo g{dñVa dU©Z H$am. [15]

à. 4) ‘WoQ> naH$s¶ J§wVdUyH$’ åhUOo H$m¶? WoQ> naH$s¶ J§wVdUyH$sMo ‘hËd Am{U CX²{Xï>o ñnï> H$am. [15]

à. 5) ‘ghH$mar {dnUZ’ åhUOo H$m¶? ghH$mar {dnUZmMr JaO Am{U H$m¶} g{dñVa gm§Jm. [15]

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

A) {d‘m godm joÌ
~) gwna‘mH}$Q>À¶m ì¶dgm¶ nX²YVrVrb AmYw{ZH$ àdmh
H$) {~J ~mñHo$Q>
S>) amï´>r¶ H¥$fr ~mOma (e-NAM)
B) eoVH$ar ~MV JQ>mgmR>r WoQ> {dnUZ
’$) n¶©Q>Z godm joÌ

… … …

[6228]-1017 4
Total No. of Questions : 3] SEAT No. :

PB-3556 [Total No. of Pages : 2

[6228]-1018
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
LO - 518 MJ : Leadership and Organizational Behaviour
(2023 Pattern) (Semester - I) (NEP - 2020)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicates full marks.

Q1) What is leadership? Explain the various skills of leader. [10]

Q2) What is motivation? Explain the importance motivation at work place. [10]

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

a) Time Management
b) Autocratic Leadership Style
c) Nature of Organizational Behaviour
d) Cultural Diversity
e) Employee Counselling



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

PB-3556
[6228]-1018
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
LO - 518 MJ : Leadership and Organizational Behaviour
(2023 Pattern) (Semester - I) (NEP - 2020)
(_amR>r ê$nm§Va)
doi : 2 Vmg] [EHy$U JwU : 35
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ JwU Xe©{dVmV.

àíZ 1) ZoV¥Ëd åhUOo H$m`? ZoË`mMr {d{dY H$m¡eë`o ñnï> H$am. [10]

àíZ 2) A{^àoaUm åhUOo H$m`? Amnë`m H$m_mÀ`m {R>H$mUr A{^àoaUmMo _hËd ñnï> H$am. [10]

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

A) g_` ì`dñWmnZ

~) {Za§Hw$e ZoV¥Ëd e¡br

H$) g§KQ>ZmË_H$ dV©ZmMo ñdê$n

S>) gm§ñH¥${VH$ {d{dYVm

B) H$_©Mmar g_wnXoeZ



2
Total No. of Questions : 6] SEAT No. :
PB3557 [Total No. of Pages : 4
[6228]-1019
M.Com. (Part - I)
BUSINESS PRACTICES & ENVIRONMENT
BE-519-MJ : Business Environment and Policy
(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) Answer any three questions from question No. 2 to question No. 5.
3) Figures to the right indicate full marks.

Q1) Fill in the blanks : [5]

i) ______ is not a component of specific forces of the business environment
a) Technological conditions
b) Investors
c) Employee
ii) Headquarter of WTO is located at _______.
a) Australia
b) Geneva
c) New York
iii) FDI full form _________.
a) Federal department of investigation
b) Foreign department of invstment
c) Foreign Direct Investment
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
v) _________ is a law, regulation, procedure, administrative action, incentive,
or voluntary practice of governments and other institutions.
a) Policy
b) Business
c) Trade
P.T.O.
Q2) What is ‘Business Environment’? Explain in detail Importance and types of
Business Environment. [15]

Q3) What do you mean by ‘World Trade Organization’? Explain in detail various
Objectives and Functions of “World Trade Organization’. [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) Components of Business Environment.

b) Multinational companies.

c) Green Environment.

d) Need for environment management.

e) Franchising.

f) Difference between Policy and Procedures.



[6228]-1019 2
Total No. of Questions : 6]

PB3557
[6228]-1019
M.Com. (Part - I)
BUSINESS PRACTICES & ENVIRONMENT
BE 519 MJ : Business Environment and Policy
(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¶© Amho.
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 nwU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) [aH$må¶m OmJm ^am. [5]

i) ............... ì¶dgm¶ n¶m©daUmVrb {d{eï> eº$s¨Mm KQ>H$ Zmhr.
A) Vm§{ÌH$ n[apñWVr
~) J§wVdUyH$Xma
H$) H$‘©Mmar
ii) WTO Mo ‘w»¶mb¶ ............. ¶oWo Amho.
A) Am°ñQ´>m{o b¶m
~) {O{Zìhm
H$) ݶy¶m°H©$
iii) E’$S>rAm¶ åhUOo ............... hmo¶.
A) g§KamÁ¶ Vnmg {d^mJ
~) naH$s¶ Jw§VdUyH$ {d^mJ
H$) naH$s¶ WoQ> Jw§VdUyH$
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

[6228]-1019 3
à. 2) "ì¶dgm¶ n¶m©daU' åhUOo H$m¶? ì¶dgm¶ n¶m©daUmMo ‘hÎd Am{U àH$ma g{dñVa ñnîQ> H$am. [15]

à. 3) "OmJ{VH$ ì¶mnma g§KQ>Zm' åhUOo H$m¶? "OmJ{VH$ ì¶mnma g§KQ>ZoMr' {d{dY C{Ôï>o Am{U H$m¶} g{dñVa
ñnîQ> H$am. [15]

à. 4) "àXÿfU' åhUOo H$m¶? àXÿfUmÀ¶m {d{dY g‘ñ¶m g{dñVa ñnîQ> H$am. [15]

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

à. 6) {Q>nm {bhm (6 n¡H$s H$moU˶mhr 4) [20]

A) ì¶dgm¶ n¶m©daU KQ>H$

~) ~hþamï´>r¶ H§$nݶm

H$) harV n¶m©daU

S>) n¶m©daU ì¶dñWmnZmMr JaO

B) ’o«§$Mm¶qPJ

’$) YmoaU Am{U H$m¶©nÕVr ¶m§À¶mVrb ’$aH$



[6228]-1019 4
Total No. of Questions : 4] SEAT No. :
PB3558 [Total No. of Pages : 4
[6228]-1020
M.Com. (Part - I)
BUSINESS ADMINISTRATION
PO-520-MJ : Production and Operation management
(Credit 2023 Pattern) (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) 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) Plant layout is the overall arrangement of __________.
(Machines, Men, Service facilities, all of above)
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) SQC stands for __________.
(Statistical Quality Control, Supply Quality Control, Statistical Quantity
Control, Strategic Quality Control)
vii) Vendor Management Inventory system is popular in ________
(Industry, Industrial suppliers, Sales, Purchasing)
viii) ________ is used opinions from a panel of experts.
(Qualitative method, Quantitative method, Delphi method, Straight-line
Method)
P.T.O.
Q2) What is plant layout? Explain the types of plant layout. [20]

OR

What is Product Development? Explain the stages in product development.[20]

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

OR

Explain the components of supply chain management. [20]

Q4) Write short notes (Any 4) [24]

a) Plant location.

b) Product strategies.

c) Measurement management.

d) Vendor Management Inventory System.

e) Plan-DO-Check-Act(PDCA).

f) Forecasting Approaches.



[6228]-1020 2
Total No. of Questions : 4]

PB3558
[[6228]-1020
M.Com. (Part - I)
BUSINESS ADMINISTRATION
PO-520-MJ : Production and Operation management
(Credit 2023 Pattern) (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.

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

i) CËnmXZ ì¶dñWmnZ ho ................... ì¶dñWmnZ Amho Oo CËnmXZ H$m¶m©er g§~§{YV Amho.
(ì¶dgm¶ ì¶dñWmnZ, {dÎmr¶ ì¶dñWmnZ, JQ>ì¶dñWmnZ, ‘mZdr g§gmYZ ì¶dñWmnZ)
ii) CËnmXZ AmamIS>m åhUOo ................ Mr ì¶dñWm hmo¶.
(‘erZ, ‘mZd, godm gdbVr, ¶mn¡H$s gd©)
iii) CËnmXZ ì¶dñWmnH$ åhUOo H$maImݶmV ............... ì¶dñWmnZmMr VËdo bmJy H$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$m¶©j‘Vm gwYmaUo e³¶ hmoV.o
({g³g {g½‘m nÕV, J{UVr¶ nÕV, ~rB©nr nÕV, gmYr nÕV)
v) ........... ho ‘yë¶mÀ¶m AmYmao ¶mXrMo dJuH$aU H$aʶmMo V§Ì Amho.
({díbofU, E~rgr {díbofU, S>mQ>m {díbofU, H$m°ñQ> {díbofU)
vi) SQC Mo {dñVm[aV .................
(J{UVr¶ XOm© {Z¶§ÌU, nwadR>m XOm© {Z¶§ÌU, J{UVr¶ g§»¶mË‘H$ {Z¶§ÌU, ì¶yhaMZm JwUmË‘H$
{Z¶§ÌU)
vii) {dHo«$Vm ì¶dñWmnZ CËnmXZ àUmbrV ................ bmoH${චAmho.
(CÚmoJ, Am¡Úmo{JH$ nwadR>m, {dH«$s, IaoXr)
viii) ............... Vkm§À¶m gëë¶mMr ‘Vo dmnabr OmVmV.
(g§»¶mË‘H$ nÕV, JwUmË‘H$ nÕV, S>oë’$s nÕV, gai aofm nÕV)
[6228]-1020 3
à. 2) CËnmXZ AmamIS>m åhUOo H$m¶? CËnmXZ AmamIS>çmMo àH$ma ñnï> H$am. [20]
qH$dm
dñVy {dH$mg åhUOo H$m¶? dñVy {dH$mgmVrb nm¶è¶m ñnï> H$am. [20]

à. 3) JwU {Z¶§ÌU ì¶dñWmnZmMr d¡{eîQ>ço Am{U V§Ìo ñnï> H$am. [20]

qH$dm
nwadR>m gmIir EH$ÌrH$aU ñnï> H$am. [20]

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

A) CËnmXZ ñWmZ
~) CËnmXZ ì¶yhaMZm
H$) XOm© ì¶dñWmnZ
S>) {dHo«$Vm ì¶dñWmnZ ¶mXr àUmbr
B) g‘mZ EH$ÌrH$aU
’$) nwadR>m gmIir ì¶dñWmnZmVrb AS>Wio



[6228]-1020 4
Total No. of Questions : 4] SEAT No. :

PB-3559 [Total No. of Pages : 4

[6228]-1021
M.Com.
EC521 MJ : E-COMMERCE
(2023 Pattern) (Semester - I)

Time : 2 Hours] [Max. Marks : 35

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

Q1) Fill in the blanks with the appropriate answers : [5]

i) Which of the following describes e-commerce?
a) Doing business electronically
b) Doing business traditionally
c) Sale of goods
d) All of the above
ii) The best products to sell in B2C e-commerce are:
a) Small products b) Digital products
c) Specialty products d) Fresh products
iii) Which credit card-sized plastic card has an embedded chip that can
store digital information?
a) Customer relationship management systems cards
b) E-government identity cards
c) FEDI cards
d) Smart cards
iv) What does SEO stand for?
a) Search Engine Optimal b) Social Engine Optimal
c) Search Engine Optimization d) Social Engine Optimization
P.T.O.
 v) What does RTGS stand for?
a) Real Time Gross Settlement
b) Real Time Growth Settlement
c) Right Time Gross Settlement
d) Right Time Growth Settlement

Q2) What is E-Commerce? Explain the role of E-Commerce in the Business

Economy. [10]
OR
Explain the opportunities and challenges for E-Commeree in India.

Q3) Explain the advantages and disadvantages using Crypto Currencies. [10]
OR
Explain the Challenges faced in the retail sector of Modern Digital Payment
System.

Q4) Write short notes on (Any Two) : [10]

a) Social Media Marketing
b) Internet Marketing
c) QR Code
d) IT Act 2000



[6228]-1021 2
Total No. of Questions : 4]

PB-3559 [6228]-1021
M.Com.
EC521 MJ : E-COMMERCE
(2023 Pattern) (Semester - I)
(_amR>r ê$nm§Va)

doi : 2 Vmg ] [ EHy$U JwU : 35

gyMZm : 1 ) gd© àíZ A{Zdm`© AmhoV.
2 ) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) `mo½` n`m©` {ZdSy>Z [aH$må`m OmJm ^am … [5]

i) Imbrbn¡H$s H$moUVo B©-H$m°_g©Mo dU©Z H$aVo?
A) BboŠQ´>m°{ZH$ nÕVrZo ì`dgm` H$aUo
~) na§naoZo ì`dgm` H$aUo
H$) dñV§yMr {dH«$s
S>) darb gd©
ii) B2C B©-H$m°_g©_Ü`o {dH«$sgmR>r .......... gdm}Îm_ CËnmXZo AmhoV.
A) bhmZ CËnmXZo ~) {S>{OQ>b CËnmXZo
H$) {deof CËnmXZo S>) VmOr CËnmXZo
iii) H$moUË`m H«o${S>Q> H$mS>© AmH$mamÀ`m ßbmpñQ>H$ H$mS>©_Ü`o Eå~oS>oS> {Mn Amho Or {S>{OQ>b
_m{hVr gmR>dy eH$Vo?
A) J«mhH$ g§~§Y ì`dñWmnZ àUmbr H$mS>}
~) B©-gaH$mar AmoiInÌo
H$) FEDI H$mS>©²g
S>) ñ_mQ>© H$mS>©²g

3 P.T.O.
 iv) SEO åhUOo H$m`?
A) gM© B§{OZ Am°pßQ>_b ~) gmoeb B§{OZ Am°pßQ>_b
H$) gM© B§OZ Am°pßQ>_m`PoeZ S>) gmoeb B§{OZ Am°pßQ>_m`PoeZ
v) RTGS åhUOo H$m`?
A) [aAb Q>mB_ J«m°g goQ>b_|Q> ~) [aAb Q>mB_ J«moW goQ>b_|Q>
H$) amB©Q> Q>mB_ J«m°g goQ>b_|Q> S>) amB©Q> Q>mB_ J«moW goQ>b_|oQ>

àíZ 2) B©-H$m°_g© åhUOo H$m`? ì`dgm` AW©ì`dñWoV B©-H$m°_g©Mr ^y{_H$m ñnï> H$am. [10]
qH$dm
^maVmVrb B©-H$m°_g©À`m g§Yr Am{U AmìhmZo ñnîQ> H$am.

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

qH$dm
AmYw{ZH$ {S>{OQ>b no_|Q> àUmbrÀ`m {H$aH$moi joÌmVrb AmìhmZo ñnï> H$am.

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

A) gmoeb _r{S>`m _mH}$qQ>J
~) B§Q>aZoQ> _mH}$qQ>J
H$) QR H$moS>
S>) Am`Q>r H$m`Xm 2000



[6228]-1021 4
Total No. of Questions : 4] SEAT No. :
PB3560 [Total No. of Pages : 8
[6228]-1022
M.Com. (Part - I)
FM 522 MJ : 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 side indicate full Marks.
3) Use of simple calculator is allowed.

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

i) The primary goal of financial management is ______.
a) Cost Minimization
b) Wealth Maximization
c) Cost Maximization
ii) _______ is the primary regulatory authority of Indian Stock Market
a) RBI
b) NSE
c) SEBI
iii) Investment Activities, Financing Activities and Operating Activities are
the components of ______.
a) Cash Flow Statement
b) Income Statement
c) Balance Sheet
iv) The time period in which the initial investment is recovered, refers to
______ method.
a) IRR
b) NPV
c) Pay Back Period

P.T.O.
 v) Converting receivables into cash can be termed as ______.
a) Merchant Banking
b) Factoring
c) Hire Purchase
vi) Working Capital comprises of ______.
a) All Fixed Assets
b) All Current Assets
c) Both Fixed and Current Assets

Q2) What do you mean by Financial Management? Discuss the scope and objectives
of Financial Management. [20]
OR
Find Gross Working Capital and Net Working Capital from the given information[20]
a) Advance tax to be paid Rs. 75,000
b) Cash and Bank balance to be maintained - Rs. 1,00,000
c) Credit offered by suppliers - 1 Month
d) Credit offered to customers - 2 Months
e) Direct Labor per unit - Rs. 40
f) Direct Material per Unit - Rs. 50
g) Direct overheads per unit - Rs. 30
h) Stock of Finished Goods to be maintained for 2 Months
i) Stock of Raw Material to be maintained for 1 Month
j) Stock of Work in Progress to be maintained for 1.5 Months
k) Total units produced and sold per annum - 1,08,000
l) 50 % sales is on cash basis and 40 % purchases are on cash basis
m) Lag in payment of Direct Wages - 1 Month
n) Lag in payment of Direct Expenses - 2 Months
o) Add 10 % as contingency on theNet Working Capital

[6228]-1022 2
Q3) What is Capital Budgeting? Explain various methods of Capital Budgeting.[20]
OR
Prepare common size Balance Sheet statements from the following Balance
Sheets of IRCC for the year ended March 2022 and March 2023. [20]
Balance Sheets of IRCC (Figure in crores)
Liabilities Mar-22 Mar-23
Equity Share Capital 450 450
Reserves 1,800 2,400
Borrowings (Long Term) 100 90
Trade Payables 700 860
Other liability items 1,300 1,700
Total Liabilities 4,350 5,500
Assets
Fixed Assets -
Land & Building 700 274
Plant Machinery 100 110
Equipments 15 19
Computers 100 110
Furniture n fittings 17 17
Vehicles 113 167
Intangible Assets 42 42
Gross Block 1087 739
Less: Accumulated Depreciation 285 338
Total Fixed Assets (Net Block) 802 401
CWIP 26 34
Current Assets
Inventories 8 16
Trade receivables 572 1,155
Cash Equivalents 1,732 1,934
Other asset items 1,210 1,960
Total Assets 4,350 5,500

[6228]-1022 3
Q4) Solve any four of the following : [24]
a) Write a note on -Working Capital Management
b) Write a note on - Financial Analysis
c) Write a note on - Investment Decisions
d) Write a note on - SEBI
e) Bharat 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 0 400,000 0 400,000
Cash inflows 1 200,000 1 100,000
Cash inflows 2 200,000 2 200,000
Cash inflows 3 400,000 3 100,000
Cash inflows 4 300,000 4 400,000
Cash inflows 5 200,000 5 500,000
Cash inflows 6 100,000 6 200,000
f) Z 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 0 900,000 0 900,000 1
Cash inflows 1 400,000 1 300,000 0.91
Cash inflows 2 400,000 2 400,000 0.83
Cash inflows 3 400,000 3 700,000 0.75
Cash inflows 4 300,000 4 400,000 0.68
Cash inflows 5 200,000 5 500,000 0.62
Cash inflows 6 100,000 6 200,000 0.56


[6228]-1022 4
Total No. of Questions : 4]

PB3560
[6228]-1022
M.Com. (Part - I)
FM 522 MJ : 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$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) gmYo H°$b³¶yboQ>a dmnaʶmg nadmZJr Amho.

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

i) {dÎmr¶ ì¶dñWmnZmMo àmW{‘H$ ܶo¶ .............. Amho.
A) IM© H$‘r H$aUo
~) g§nÎmr H$‘mb H$aUo
H$) IM© H$‘mb H$aUo
ii) .............. hr ^maVr¶ eoAa ~mOmamMr àmW{‘H$ {Z¶m‘H$ àm{YH$aU Amho.
A) RBI
~) NSE
H$) SEBI
iii) J§Vw dUyH$ CnH«$‘, {dÎmnwadR>m CnH«$‘ Am{U g§MmbZ {H«$¶mH$bmn ................ Mo KQ>H$ AmhoV.
A) amoI àdmh {ddaU
~) CËnÞ {ddaU
H$) Vmio~X§
iv) Á¶m H$mbmdYrV àma§{^H$ J§Vw dUyH$ dgyb Ho$br OmVo Vmo H$mbmdYr ............... nÕVrMm g§X^© XoVmo.
A) IRR

~) NPV

H$) no ~°H$ H$mbmdYr

[6228]-1022 5
 v) àmß˶m§MoM amoIrV ê$nm§Va H$aUo ¶mbm .............. Ago åhQ>bo OmD$ eH$Vo.
A) ‘MªQ> ~±qH$J
~) ’°$³Q>r[a¨J
H$) ^mS²>¶mZo IaoXr
vi) Ioi˶m ^m§S>dbm‘ܶo ................... ¶m§Mm g‘mdoe hmoVmo.
A) gd© pñWa ‘mb‘Îmm
~) gd© Mmby ‘mb‘Îmm
H$) pñWa Am{U Mmby XmoÝhr ‘mb‘Îmm

à. 2) {dÎmr¶ ì¶dñWmnZ åhUOo H$m¶? {dÎmr¶ ì¶dñWmnZmMr ì¶már Am{U C{Ôï>o ¶m§Mr MMm© H$am. [20]
qH$dm
Find Gross Working Capital and Net Working Capital from the given information[20]
a) Advance tax to be paid Rs. 75,000
b) Cash and Bank balance to be maintained - Rs. 1,00,000
c) Credit offered by suppliers - 1 Month
d) Credit offered to customers - 2 Months
e) Direct Labor per unit - Rs. 40
f) Direct Material per Unit - Rs. 50
g) Direct overheads per unit - Rs. 30
h) Stock of Finished Goods to be maintained for 2 Months
i) Stock of Raw Material to be maintained for 1 Month
j) Stock of Work in Progress to be maintained for 1.5 Months
k) Total units produced and sold per annum - 1,08,000
l) 50 % sales is on cash basis and 40 % purchases are on cash basis
m) Lag in payment of Direct Wages - 1 Month
n) Lag in payment of Direct Expenses - 2 Months
o) Add 10 % as contingency on theNet Working Capital

[6228]-1022 6
à. 3) "^m§S>dbr¶ A§XmOnÌH$' åhUOo H$m¶? ^m§S>dbr¶ A§XmOnÌH$mÀ¶m {d{dY nÕVr ñnîQ> H$am. [20]
qH$dm
Prepare common size Balance Sheet statements from the following Balance
Sheets of IRCC for the year ended March 2022 and March 2023. [20]
Balance Sheets of IRCC (Figure in crores)
Liabilities Mar-22 Mar-23
Equity Share Capital 450 450
Reserves 1,800 2,400
Borrowings (Long Term) 100 90
Trade Payables 700 860
Other liability items 1,300 1,700
Total Liabilities 4,350 5,500
Assets
Fixed Assets -
Land & Building 700 274
Plant Machinery 100 110
Equipments 15 19
Computers 100 110
Furniture n fittings 17 17
Vehicles 113 167
Intangible Assets 42 42
Gross Block 1087 739
Less: Accumulated Depreciation 285 338
Total Fixed Assets (Net Block) 802 401
CWIP 26 34
Current Assets
Inventories 8 16
Trade receivables 572 1,155
Cash Equivalents 1,732 1,934
Other asset items 1,210 1,960
Total Assets 4,350 5,500

[6228]-1022 7
à. 4) H$moUVohr Mma gmoS>dm. [24]
A) IoiVo ^m§S>db ì¶dñWmnZ ¶mda Q>rn {bhm.
~) {dÎmr¶ {díbofU ¶mda Q>rn {bhm.
H$) J§wVdUwH$sMo {ZU©¶ ¶mda Q>rn {bhm.
S>) go~r ¶mda Q>rn {bhm.
B) Bharat Enterprises has two investment project alternatives before them.
Estimated Cash flow after tax from both the projects is as follows. You
are requested to suggest a better investment opportunity based on Pay
Back Period Method.
CFAT Project A Project B
Particulars Period Amount Period Amount
Initial investment 0 400,000 0 400,000
Cash inflows 1 200,000 1 100,000
Cash inflows 2 200,000 2 200,000
Cash inflows 3 400,000 3 100,000
Cash inflows 4 300,000 4 400,000
Cash inflows 5 200,000 5 500,000
Cash inflows 6 100,000 6 200,000
’$) Z 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 0 900,000 0 900,000 1
Cash inflows 1 400,000 1 300,000 0.91
Cash inflows 2 400,000 2 400,000 0.83
Cash inflows 3 400,000 3 700,000 0.75
Cash inflows 4 300,000 4 400,000 0.68
Cash inflows 5 200,000 5 500,000 0.62
Cash inflows 6 100,000 6 200,000 0.56



[6228]-1022 8
Total No. of Questions : 6] SEAT No. :
PB3561 [Total No. of Pages : 4
[6228]-1023
M.Com. (Part - I)
ADVANCED BANKING AND FINANCE
CB 523 MJ : Central Banking
(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 question No.5
3) Figures to the right indicate full marks.

Q1) Fill in the blanks [5]

i) Imperial Bank of India was Nationalised in________

a) 1949 b) 1955

c) 1959 d) 1969

ii) ______ Institution released guidelines on ‘Default Loss Guarantee’.

a) SEBI b) RBI

c) IRDAI d) PFRDA

iii) RBI was established in the year _______

a) 1949 b) 1935

c) 1934 d) 1970

iv) The following is _______ not an advantage of central bank autonomy.

a) Financial stability
b) Increased political interference
c) Market trust
d) Reliability
v) ________ is not an instrument of fiscal policy.
a) Tax b) Government Expenditure
c) Bank rate d) Public Borrowings

P.T.O.
Q2) Explain in Details the evolution and organization of Reserve Bank of India
(R.B.I.) [15]

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

Q4) What is mean by Digital Currency? Explain the Benefits and Dangers 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) Challenges faced by Central Banks in the 2020

b) RBI as Note Issuing Authority

c) Need of Digital Currency

d) Carbon Natural Economy

e) The future of Money

f) Models of CBDCs (Central Bank Digital Currency).



[6228]-1023 2
Total No. of Questions : 6]

PB3561
[6228]-1023
M.Com. (Part - I)
ADVANCED BANKING AND FINANCE
CB 523 MJ : 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$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.

à. 1) [aH$må¶m OmJm ^am. [5]

i) Bånr[a¶b ~±H$ Am°’$ B§{S>¶mMo amï´>r¶rH$aU ................ ‘ܶo Pmbo.
A) 1949 ~) 1955
H$) 1959 S>) 1969
ii) ........... g§ñWoV "{S>’$m°ëQ> bm°g J°a§Q>r' da ‘mJ©Xe©H$ VËdo Omar Ho$br.
A) go~r ~) Ama~rAm¶
H$) Am¶AmaS>rEAm¶ S>) nrE’$AmaS>rE
iii) Ama~rAm¶ Mr ñWmnZm ................ ‘ܶo Pmbr.
A) 1949 ~) 1935
H$) 1934 S>) 1970
iv) Imbrbn¡H$s ................ hm H|$Ðr¶ ~±Ho$À¶m ñdm¶ÎmVoMm ’$m¶Xm Zmhr.
A) Am{W©H$ ñW¡¶© ~) dmT>bobm amOH$s¶ hñVjon
H$) ~mOmamVrb {dœmg S>) {dœmgmh©Vm
v) .............. ho {dÎmr¶ YmoaUmMo gmYZ Zmhr.
A) H$a ~) gaH$mar IM©
H$) ~±H$ Xa S>) gmd©O{ZH$ H$O©

[6228]-1023 3
à. 2) ^maVr¶ [aPìh© ~±Ho$Mr CËH«$m§Vr Am{U g§KQ>Z g{dñVa ñnï> H$am. [15]

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

à. 4) {S>{OQ>b MbZmMr ì¶m»¶m H$am. {S>{OQ>b MbZmMo ’$m¶Xo Am{U YmoHo$ gm§Jm. [15]

à. 5) ~±qH$J ì¶dhmamV {’$Z-Q>oH$ Am{U {~J-Q>oH$ H§$nݶm§Mr ^y{‘H$m ñnîQ> H$am. [15]

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

A) 2020 ¶mH$mimVrb H§o$Ðr¶ ~±H$m§g‘moarb AmìhmZo

~) ZmoQ>m Omar H$aUmao àm{YH$aU åhUyZ Ama~rAm¶
H$) {S>{OQ>b MbZmMr JaO
S>) H$m~©Z Z¡g{J©H$ AW©ì¶dñWm
B) n¡emMo ^{dVì¶
’$) gr~rS>rgrMo ‘m°S>ob (g|Q´>b ~±H$ {S>{OQ>b H$aÝgr)



[6228]-1023 4
Total No. of Questions : 4] SEAT No. :

PB-3562 [Total No. of Pages : 4

[6228]-1024
M.Com. (Part - I)
BANKING & FINANCE
UB524MJ : Universal Banking
(NEP 2023 Pattern) (CBCS) (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) Fill in the blanks. [5]

i) Universal banks are ______ institutions that offer a wide range of financial
services.
A) Financial B) Credit
C) Insurance D) All of the above
ii) Bank of Maharashtra is an example of ________.
A) Private Bank B) Foreign Bank
C) Public Sector Bank D) None of Above
iii) When banks undertake activities related to banking like investment,
Insurance, issue of debit and credit card etc. it is known as ________.
A) Universal Banking B) Internet Banking
C) Private Banking D) Virtual Banking
iv) _________ is not a problem of universal banks.
A) Conflict of interest relationship
B) Demonetisation
C) Government intervention
D) Risk of failure
v) Universal Banks are needed for ______.
A) Participation in investment B) Savings and loans
C) Risk Management D) All of the above

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

Q3) Describe the problems faced by the Universal Banks. [10]

OR
Explain the disadvantages of universal banking.

Q4) Write short notes (Any Two) : [10]

a) Features of Universal Banking.
b) Evolution of Universal Banks in India.
c) Advantages of Universal Banking
d) Commercial and Universal Banking



[6228]-1024 2
Total No. of Questions : 4]

PB-3562
[6228]-1024
M.Com. (Part - I)
BANKING & FINANCE
UB524MJ : Universal Banking
(NEP 2023 Pattern) (CBCS) (Semester - I)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1 ) gd© àý Amdí`H$ AmhoV.
2 ) COdrH$S>rb A§H$ àýmMo nyU© JwU Xe©{dVmV.
3 ) g§X^m©gmR>r _yi B§J«Or àýn{ÌH$m nhmdr.

àíZ 1) [aH$må`m OmJm ^am. [5]

i) gmd©{ÌH$ ~±H$m åhUOo .......... g§ñWm Á`m {dÎmr` godm§Mr {dñV¥V loUr XoVmV.
A) {dÎmr` ~) H«o${S>Q>
H$) {d_m S>) darb gd©
ii) _hmamï´> ~±H$ ........... `mMo CXmhaU Amho.
A) ImOJr ~±H$ ~) {dXoer ~±H$
H$) gmd©O{ZH$ ~±H$ S>) darbn¡H$s Zmhr
iii) Ooìhm {dÎmr` g§ñWm Am{U ~±H$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$aVmV Voìhm Ë`mbm ......... åhUyZ AmoiIbo OmVo.
A) `w{Zìhg©b ~±qH$J ~) B§Q>aZoQ> ~±qH$J
H$) ImOJr ~±qH$J S>) Am^mgr ~±qH$J
iv) .......... hr gmd©{ÌH$ ~±H$m§Mr g_ñ`m Zmhr.
A) {hVg§~§YmMm g§Kf© ~) ZmoQ>~§Xr
H$) gaH$mar hñVjon S>) An`emMm YmoH$m
v) ............ gmR>r gmd©{ÌH$ ~±H$m§Mr JaO Amho.
A) Jw§VdUwH$sVrb gh^mJ ~) ~MV Am{U H$O©
H$) OmoIr_ ì`dñWmnZ S>) darb gd©

3 P.T.O.
àíZ 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.

àíZ 3) gmd©{ÌH$ ~±qH$JÀ`m g_ñ`m ñnï> H$am. [10]

qH$dm
gmd©{ÌH$ ~±qH$JMo VmoQ>o ñnï> H$am.

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

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



[6228]-1024 4
Total No. of Questions : 4] SEAT No. :
PB3563 [Total No. of Pages : 4
[6228]-1025
M.Com. - 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) Figures to the right indicate full marks.

Q1) Fill in the blank with the most appropriate alternative. [6]
i) The Banking regulation act, 1949 of ______ has elaborated the capital
structure and related provisions.
a) Section 12
b) Section 10
c) Section 9
ii) Section 45 of RBI Act 1934 is regarding to _________.
a) Appointment of agent
b) Credit information
c) Share capital
iii) The _________ of RBI Act, 1934 is regarding management of RBI.
a) Section 3
b) Section 7
c) Section 4
iv) Section 5 of the Negotiable Instrument Act defines _________.
a) Bill of exchange
b) Promissory note
c) Cheque
v) The section-II of securitisation Act, 2002 is regarding to _________.
a) Securitisation company
b) Resolution of disputes
c) Cancellation of certificate of registration
vi) The provision of Section 56 of banking regulation Act, 1949 are applicable
to are applicable to Bank.
a) Co-operative
b) Private
c) Commercial

P.T.O.
Q2) Define the Bank under section 5B. Explain the provisions of the banking
regulation Act 1949 applicable to co-operative Banks. [20]

OR

What is meant by ‘Negotiable Instruments? Explain the types of Negotiable

instruments.

Q3) State various provisions regarding incorporation, capital management and

business under section 3 to 10 of The Reserve Bank of India Act. 1934. [20]

OR

Explain provisions of the enforcement of security interest (section 13 to 19)

and Central registry (section 20 to 26) Securitisation Act 2002.

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

a) Banking Regulation (Amendment Bill 2017)

b) Promissory Note

c) Capital Structure (section 12)

d) Offences and penalties

e) Right of the holder in due course.

f) Changing role of RBI.



[6228]-1025 2
Total No. of Questions : 4]

PB3563
[6228]-1025
M.Com. - 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$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.

à. 1) [aH$må¶m OmJm ^am. [6]

i) ~±H$ ì¶dgm¶ H$m¶Xm, 1949 À¶m ............. ‘ܶo ^m§S>db aMZm Am{U ˶m g§X^m©Vrb VaVwXtMo
{ddoMZ Ho$bobo Amho.
A) H$b‘ 12
~) H$b‘ 10
H$) H$b‘ 9
ii) Ama~rAm¶ H$m¶Xm 1934 Mo H$b‘ 45 ................ g§X^m©V Amho.
A) hñVH$mMr {Z¶wº$s
~) H$O©{df¶H$ ‘m{hVr
H$) ^mJ ^m§S>db
iii) Ama~rAm¶ H$m¶Xm 1934 Mo ................. Ama~rAm¶ À¶m ì¶dñWmnZm g§X^m©Vrb Amho.
A) H$b‘ 3
~) H$b‘ 7
H$) H$b‘ 4
iv) MbZj‘ XñVEodO H$m¶ÚmZwgma H$b‘ 5 ................ À¶m g§X^m©V Amho.
A) hþ§S>r
~) dMZ {MÆ>r
H$) YZmXoe
v) amoIrH$aU H$m¶Xm, 2002 Mo H$b‘-11 ................... g§X^m©V Amho.
A) amoIrH$aU H§$nZr
~) {ddmXmMm {ZU©¶
H$) Zm|XUr à‘mUnÌ aÔ H$aUo
vi) ~±H$ ì¶dgm¶ {Z¶‘Z H$m¶Xm 1949 (H$b‘ 56) ‘Yrb VaVwXr ................. ~±H$m§Zm bmJy
H$aʶmV Amboë¶m AmhoV.
A) ghH$mar
~) ImOJr
H$) ì¶mnmar
[6228]-1025 3
à. 2) H$b‘ 5 ~r Zwgma ~±Ho$Mr ì¶m»¶m X²¶m. ~±H$ ì¶dgm¶ {Z¶‘Z H$m¶Xm 1949, H$m¶X²¶mVrb ghH$mar
~±H$m§Zm bmJy hmoUmè¶m VaVwXr ñnîQ> H$am. [20]

qH$dm
MbZj‘ XñVEodO åhUOo H$m¶? MbZj‘ XñVEodOmMo àH$ma ñnï> H$am.

à. 3) ^maVr¶ [aPìh© ~±H$ H$m¶Xm 1934 À¶m H$b‘ 3 Vo 10 Zwgma g§ñWmnZ, ^m§S>db ì¶dñWmnZ Am{U
ì¶dgm¶ g§X^m©Vrb {d{dY VaVwXr Z‘yX H$am. [20]

qH$dm
{g³¶w[aQ>r B§Q>aoñQ> (H$b‘ 13 Vo 19) Am{U g|Q´>b a{OñQ´>r (H$b‘ 20 Vo 26) {g³¶w[aQ>m¶PoeZ E°³Q>
2002 À¶m A§‘b~OmdUrÀ¶m VaVwXr ñnîQ> H$am.

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

A) ~±H$ ì¶dgm¶ {Z¶‘Z Xþê$ñVr {dYo¶H$ 2017

~) dMZ {MÆ>r
H$) ^m§S>db aMZm (H$b‘ 12)
S>) AnamY Am{U X§S>
B) ¶Wm{dYrH$maH$mMo h¸$
’$) ^maVr¶ [aPìh© ~±Ho$Mr ~XbVr ^y{‘H$m



[6228]-1025 4
Total No. of Questions : 6] SEAT No. :
PB3564 [Total No. of Pages : 4
[6228]-1026
First Year M.Com.
ADVANCED MARKETING
SM 526 MJ : Social Media Marketing
(2023 Credit 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.

Q1) Fill in the blanks. [6]

i) Google Pages for YouTube Channels provide tools for channel

customization and ________.

a) Analytics b) Monetization

c) Optimization d) Collaboration

ii) Twitter, Linkedln, YouTube, Instagram, and Facebook are examples

of ______.

a) Email b) Social media platforms

c) Search engines d) E-commerce websites

iii) Instagram provides insights into audience demographics and behaviors

to tailor content for maximum _______

a) reach b) conversion

c) engagement d) retention

iv) Social media marketing strategies involve the use of different _______

a) Traditional methods b) Social networking sites

c) Billboards d) Telephone directories

P.T.O.
 v) In Website Hosting using WordPress, understanding the selection process
of ______ is crucial for effective website planning and development.
a) themes b) plugins
c) domains d) keywords
vi) Content Marketing is an integral part of SEO, focusing on creating and
distributing valuable, relevant, and consistent __________ to attract and
retain a clearly defined audience.
a) products b) services
c) information d) advertisements

Q2) Define Social Media Marketing. Explain its importance in today’s digital
landscape. [18]

Q3) Compare the marketing strategies for Facebook, Instagram and Linkedln.
Highlight the unique features and advantages of each platform for businesses.
[18]

Q4) Explain the phases of website development and discuss the importance of
keyword selection in website planning. How do these factors contribute to
effective SEO? [18]

Q5) What are the recent trends and challenges in Search Engine Optimization (SEO)
and how do they affect social media marketing? [18]

Q6) Short Notes (Any 2) [10]

a) Traditional Media v/s social media
b) Social Media Marketing Strategies
c) Website hosting using Wordpress
d) Creating a YouTube channel,



[6228]-1026 2
Total No. of Questions : 6]

PB3564
[6228]-1026
First Year M.Com.
ADVANCED MARKETING
SM 526 MJ : Social Media Marketing
(2023 Credit Pattern) (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¶© Amho.
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 nwU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.

à. 1) [aH$må¶m OmJm ^am. [6]

i) Google Pages ¶yQ²>¶y~ M°ZëggmR>r gmYZo àXmZ H$aVmV M°Zb gmZwHy$bZ Am{U ..............

A) {díbofU ~) amoOJmar

H$) gwYmaUm S>) ghH$m¶©

ii) Q²>{dQ>a, qb³S>BZ, ¶wQ²>¶y~, B§ñQ>J«m‘ Am{U ’o$g~wH$ ho CXmhaUo AmhoV ................

A) B©‘ob ~) gm‘m{OH$ ‘r{S>¶m ßboQ>’$m°‘©

H$) emoY g§M S>) B©-H$m°‘g© do~gmBQ²>g

iii) B§ñQ>mJ«m‘ bmoH$m§À¶m bjmV Am{U dV©Zm§VrV Xe©{dʶmgmR>r ‘m{hVr åhUOo ............

A) gmYZ§ ~) n[adV©Z

H$) ì¶már S>) gmR>dʶmMr

iv) gmoeb ‘r{S>¶m ‘mH}$qQ>J ¶moOZm dmnaʶmMo {d{dY ..................

A) nma§nm[aH$ nÕVr ~) gm‘m{OH$ g§dmX gmYZo

H$) {~b~moS>© S>) XÿaÜdZr {ZX}{eH$m

[6228]-1026 3
 v) WordPress dmnê$Z do~gmBQ> hmopñQ>J¨ dmnaVmZm, ................... {ZdS>ݶmMr à{H«$¶m do~gmBQ>Mo
{Z¶moOZ Am{U {dH$mg gmR>r ‘hÎdmMr Amho.
A) Wråg ~) ßbJ-BÝg
H$) S>mo‘oZ S>) H$sdS>©²g
vi) H$m°ÝQ>|Q> ‘mH}$qQ>J ho SEO Mm EH$ ‘hËdmMm A§J Amho, ¶mÀ¶mda bj R>odyZ bjmV KoVo Am{U
à{e{jV EH$ ñnï>nUo ‘mJ©Xe©H$ Xe©H$m§Zm AmH${f©V H$aʶmMr Am{U R>odʶmMr ....................
A) CËnmXZ ~) godm
H$) ‘m{hVr S>) Om{hamVr

à. 2) gmoeb ‘r{S>¶m ‘mH}$qQ>J åhUOo H$m¶ Amho? AmOÀ¶m {S>{OQ>b b±S>ñHo$n‘ܶo ˶mMr ‘hÎdmMr qH$‘V
ñnï> H$am. [18]

à. 3) ’o$g~wH$, B§ñQ>mJ«m‘ Am{U qb³S>BZgmR>r ‘mH}$qQ>J ¶wº$sVrb VwbZm H$am. à˶oH$ ßboQ>’$m°‘m©À¶m AZmo»¶
d¡{eï>ço Am{U ì¶dgm¶m§gmR>r bm^ ñnîQ> H$am. [18]

à. 4) do~gmBQ> {dH$mgmÀ¶m Q>߶mVrb dV©‘mZ MaUo g‘OyZ ¿¶m Am{U do~gmBQ> {Z¶moOZmV H$sdS>© {ZdS>ݶmMr
‘hÎdmMr H$gaV MMm© H$am. ˶m§Zm ¶mo½¶ SEO gmR>r H$go gm§JVmV? [18]

à. 5) emoY B§{OZ Am°pßQ>‘m¶PoeZ (EgB©Amo) ‘ܶo AbrH$S>rb H$ënZm Am{U VÎd Am{U ˶m gmoeb ‘r{S>¶m
‘mH}$qQ>Jbm H$gm à^md Amho? [18]

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

A) nma§nm[aH$ ‘r{S>¶m VwbZoVrb gmoeb ‘r{S>¶m
~) gmoeb ‘r{S>¶m {dnUZ ¶wº$s
H$) Wordpress dmnê$Z do~gmBQ> hmopñQ>¨J
S>) ¶yQ²>¶y~ M°Zb V¶ma H$aUo



[6228]-1026 4
Total No. of Questions : 3] SEAT No. :

PB-3565 [Total No. of Pages : 2

[6228]-1027
M.Com. (Part - I)
ADVANCED MARKETING
EM - 527 MJ : Event Management
(2023 Pattern) (Semester - I) (60125)
Time : 2 Hours] [Max. Marks : 35
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.

Q1) Define Event Management. Explain the Nature and scope of Event Management.
[10]

Q2) Explain the responsibilities of a corporate Event Organizer. [10]

Q3) Short notes (Any three) : [15]

a) Event Servicer
b) Characteristics of Successful Event Management
c) Corporate Event Packages
d) Human Resource Management for Events



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

PB-3565
[6228]-1027
M.Com. (Part - I)
ADVANCED MARKETING
EM - 527 MJ : Event Management
(2023 Pattern) (Semester - I) (60125)
(_amR>r ê$nm§Va)
doi : 2 Vmg] [EHy$U JwU : 35
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ àíZmMo nwU© JwU Xe©{dVmV.
3) g§X^m©gmR>r ‘wi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) H$m`©H«$_ ì`dñWmnZmMr ì`m»`m gm§JyZ ñdê$n d ì`már {bhm. [10]

àíZ 2) H$mnm}aoQ> H$m`©H«$_ g§ñWoMr O~m~Xmar ñnï> H$am. [10]

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

A) H$m`©H«$_ godm

~) `eñdr H$m`©H«$_ ì`dñWmnZmMo d¡{eï>ço

H$) H$mnm}aoQ> H$m`©H«$_ n°Ho$Og

S>) H$m`©H«$_mgmR>r _mZdr g§gmYZ ì`dñWmnZ



2
Total No. of Questions : 6] SEAT No. :
PB3566 [Total No. of Pages : 4
[6228]-1028
M.Com. (Part - I)
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) Answer any three questions from question No. 2 to question no. 5.
3) Figures to the right indicate full marks.

Q1) Fill up the blanks with appropriate answers : (Any six) [6]

i) In marketing ________ is the focal point.

a) Profit b) Sales

c) Customer d) Retailer

ii) Product mix does not include __________.

a) Product range b) After sales service

c) Brand d) Advertising

iii) E-marketing is a part of _________.

a) E-payment b) E-commerce

c) E-mail marketing d) Traditional marketing

iv) ______ is the first step of product development.

a) Business Analysis b) Marketing testing

c) Generation of new idea d) Production

v) __________ is the factor related with micro-Environment of marketing.

a) Economic conditions b) Legal aspect

c) Social condition d) Suppliers

P.T.O.
 vi) Discount, profit margins are the part of_________
a) product mix b) price mix
c) place mix d) promotion mix
vii) Advertisement is ______ type of communication.
a) Personal b) Impersonal
c) Personal and Impersonal d) Direct

Q2) What is Marketing Environment? Explain Internal and External Environmental

factors influencing the marketing environment. [18]

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

Q4) What is distribution channel Explain the advantages and disadvantages of

distribution channel. [18]

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

[18]

Q6) Write short notes on. (any two) [10]

a) Marketing Mix
b) Role of Public Relation Officer
c) Green Marketing
d) Objectives of Marketing



[6228]-1028 2
Total No. of Questions : 6]

PB3566
[6228]-1028
M.Com. (Part - I)
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¶© Amho.
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) ¶mo½¶ n¶m©¶ {ZdSy>Z [aH$må¶m OmJm ^am. (H$moUVohr ghm) [6]

i) {dnUZm‘ܶo ................ hm H|$Ðq~Xÿ AgVmo.
A) Z’$m ~) {dH«$s
H$) J«mhH$ S>) {H$aH$moi {dHo«$Vm
ii) CËnmXZ {‘l ‘ܶo .................. g‘m{dð> hmoV Zmhr.
A) CËnmXZ loUr ~) {dH«$s nümV godm
H$) ‘wÐm S>) Om{hamV
iii) B©-{dnUZ hm EH$ ............. ^mJ Amho.
A) B©-no‘|Q> ~) B©-H$m°‘g©
H$) B©-‘ob {dnUZ S>) nma§nm[aH$ {dnUZ
iv) Z{dZ CËnmXZ {dH$mgmVrb ................. hm n{hbm Q>ßnm Amho.
A) ì¶mdgm¶ n¥ÏWH$aU ~) ~mOma MmMUr
H$) Z{dZ g§H$ënZm YmoaUo S>) dñVw CËnmXZ
v) ................ hm KQ>H$ gyú‘ {dnUZ n¶m©daUmer {ZJS>rV Amho.
A) Am{W©H$ pñWVr ~) H$m¶Xoera n¡by
H$) gm‘m{OH$ pñWVr S>) nwadR>mXma

[6228]-1028 3
 vi) gwQ>, Z’$m à‘mU ho ................... Mo KQ>H$ AmhoV.
A) CËnmXZ {‘l ~) qH$‘V {‘l
H$) {R>H$mU {‘l S>) Om{hamV {‘l
vii) Om{hamV ................... ho àH$maMo g§kmnU Amho.
A) d¡¶{º$H$ ~) Ad¡¶{º$H$
H$) d¡¶{º$H$ d Ad¡¶{º$H$ S>) à˶j

à. 2) {dnUZ dmVmdaU åhUOo H$m¶? {dnUZ dmVmdaUmda n[aUm‘ H$aUmao A§VJ©V Am{U ~mø n¶m©daUr¶
KQ>H$ ñnï> H$a. [18]

à. 3) IyU{MÆ>r (bo~qbJ) ¶m eãXmMr ì¶m»¶m XoD$Z IyU{MÆ>rMr (bo~qbJMr) H$m¶} Am{U ‘hÎd gm§Jm.[18]

à. 4) {dVaU dm{hZr åhUOo H$m¶ VgoM {dVaU dm{hZrMo ’$m¶Xo Am{U VmoQ>o 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>³¶mV {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) {dnUZ {‘l
~) OZg§nH©$ A{YH$mè¶mMr ^y{‘H$m
H$) h[aV {dnUZ
S>) {dnUZmMr C{Ôï>ço



[6228]-1028 4
Total No. of Questions : 6] SEAT No. :
PB3567 [Total No. of Pages : 4
[6228]-1029
M.Com. (Part - I)
RM-529-MJ : RESEARCH METHODOLOGY
(Credit 2023 Pattern) (Semester - I)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question No.1 and 6 are compulsory.
2) Answer any three questions from Q.No2 to 5.
3) Figures to the rignt indicate full marks.

Q1) Fill in the blanks. [5]

i) _____is the act of copying another person’s ideas, words or work and
pretending that they are your own.
a) Plagiarism
b) Good Research
c) Review of Literature

ii) _____is an idea that is suggested as the possible explanation for some-
thing but has not yet been found to be true or correct.
a) Hypothesis
b) Researh Design
c) References

iii) A____ is a comprehensive summary of previous research on a topic.

a) Literature Review
b) Research Problem
c) Hypothesis

P.T.O.
 iv) Data that have already been collected for some other purpose is termed
as_____
a) Secondary data
b) Primary data
c) Tertiary data

v) The last page of research report is _____

a) Title Page
b) Index
c) Appendix

Q2) What is ‘Research’? Explain in detail various features of good research and
steps in scientific research process. [15]

Q3) What is ‘Research Design’? Explain in detail various classification of research

design. [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) Difference between Research Method Vs Methodology
b) Review of Literature
c) Analysis & Interpretation of Data
d) Mode of preparing a Bibliography
e) Essential elements of a good questionnaire
f) Footnote

… … …

[6228]-1029 2
Total No. of Questions : 6]

PB3567
[6228]-1029
M.Com. (Part - I)
RM-529-MJ : RESEARCH METHODOLOGY
(Credit 2023 Pattern) (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$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àýn{ÌH$m nhmdr.

à. 1) [aH$må¶m OmJm ^am. [5]

i) ................ åhUOo Xþgè¶m 춺$sÀ¶m H$ënZm, eãX qH$dm H$m¶© H$m°nr H$aUo Am{U Vo Vw‘Mo
ñdV…Mo Agë¶mMo ^mgdUo hmo¶.
A) dmL²>‘¶Mm¡¶©
~) Mm§Jbo g§emoYZ
H$) g§X^© gm{h˶mMm AmT>mdm
ii) ............ hr EH$ H$ënZm Amho, H$s Or EImÚm Jmoï>rMo g§^mì¶ ñnï>rH$aU åhUyZ gwM{dbr OmVo
na§Vw AÚmn Vr g˶ qH$dm ~amo~a Agë¶mMo {gÕ Pmbo Zmhr.
A) J¥hrVH$
~) g§emoYZ AmamIS>m
H$) g§X^©
iii) ............ ho EImÚm {df¶mdarb ‘mJrb g§emoYZmMm gd©g‘mdoeH$ gmam§e Amho.
A) g§X^© gm{h˶mMm AmT>mdm
~) g§emoYZ g‘ñ¶m
H$) J¥hrVH$
iv) BVa H$mhr CÔoem§gmR>r AmYrM Jmoim Ho$boë¶m ‘m{hVr bm .............. åhUVmV.
A) Xþ涑 ‘m{hVr
~) àmW{‘H$ ‘m{hVr
H$) V¥Vr¶H$ ‘m{hVr
v) g§emoYZ AhdmbmMo eodQ>Mo nmZ ............ Amho.
A) erf©H$ nmZ
~) AZwH«$‘{UH$m
H$) n[a{eï>

[6228]-1029 3
à. 2) ‘g§emoYZ’ åhUOo H$m¶? Mm§Jë¶m g§emoYZmMr {d{dY d¡{eï²>¶o Am{U d¡km{ZH$ g§emoYZ à{H«$¶oVrb
nm¶è¶m ¶m§Mo g{dñVa dU©Z H$am. [15]

à. 3) ‘g§emoYZ AmamIS>m’ åhUOo H$m¶? ‘g§emoYZ AmamIS>¶mMo’ {d{dY dJuH$aU/àH$ma g{dñVa ñnï>
H$am. [15]

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

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

à. 6) {Q>nm {bhm (H$moU˶mhr Mma) [20]

A) g§emoYZ nÕVr Am{U g§emoYZ nÕVremó ¶mVrb ’$aH$
~) g§X^© gm{h˶mMm AmT>mdm
H$) ‘m{hVrMo {dûcofU Am{U AZw‘mZ
S>) J«§WgyMr V¶ma H$aʶmMr nÕV
B) Mm§Jë¶m àýmdbrMo Amdí¶H$ KQ>H$
’$) ViQ>rn

… … …

[6228]-1029 4
Total No. of Questions : 7] SEAT No. :

PB-3568 [Total No. of Pages : 5

[6228]-2001
M.Com. (Part - I)
FA551MJ : FINANCIAL ANALYSIS AND CONTROL
(2023 Pattern) (NEP) (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 Question No.2 to 6.

Q1) Fill in the Blanks. [6]

i) Net Income divided by the average total assets is known as the ________
Ratio.

a) Quick b) Return on Equity

c) Operating d) Inventory Turnover

ii) The Statement of changes in Financial Position is also known as the

_______.

a) Income statement b) Cash Flow statement

c) Balance Sheet d) Retained Earnings statement

iii) The purchase of new machinery is an example of a _______ Activity.

a) Investing b) Operating

c) Financing d) Budgeting

iv) The __________ Is a measure of a project’s profitability relative to its

investment cost.

a) Net Present Value b) Payback Period

c) Accounting Rate of Return d) Internal Rate of Return

P.T.O.
 v) The payment of dividends is a __________ Activity.
a) Operating b) Investing
c) Financing d) Budgeting
vi) A project with a positive net present value is considered ______.
a) Unprofitable b) Acceptable
c) Indeterminately Feasible d) Risky

Q2) From the following Balance Sheet of Anup Ltd. For the year ending 31st
March 2022 and 2023. You are required to prepare a Comparative Balance
Sheet : [18]
Particulars 2022 2023
Assets:
Cash in Hand 10,000 11,000
Cash at Bank 7,000 10,000
Sundry Debtors 90,000 80,000
Stock 70,000 80,000
Bills Receivable 22,000 23,000
Prepaid Expenses 5,000 6,000
Fixed Assets 3,00,000 3,30,000
5,04,000 5,40,000
Liabilities and Capital :
Share Capital 2,70,000 2,90,000
Short-term loan 64,000 70,000
Long-term Debt 90,000 84,000
Bills Payable 14,000 10,000
Creditors 12,000 16,000
Bank Overdraft 54,000 70,000
5,04,000 5,40,000

[6228]-2001 2
Q3) The Balance Sheet of Harshvardhan Ltd as on Haridwar as on 31st March,
2020 shows the following summarized position. [18]
Balance Sheet as on 31st March, 2020
Liabilities As on 31st As on 31st Assets As on 31st As on 31st
March, March, March, March,
2019 2020 2019 2020
Equity Share 3,50,000 7,00,000 Goodwill 20,000 36,000
Capital 70,000 80,000 Buildings 3,50,000 3,29,000
General 75,000 80,000 Machinery 4,00,000 8,00,000
Reserve 70,000 90,000 Long Term 67,000 52,000
Profit & Loss 80,000 1,10,000 Investment
Pro, for 2,70,000 3,60,000 Short term 6,000 7,000
Taxation 80,000 70,000 Investment 22,000 60,000
Proposed 5,000 10,000 Cash at Bank 92,000 1,28,000
Dividend Debtors 36,000 82,000
Mortgage loan Bills Receivable 7,000 6,000
Creditors Formation
Bills Payable Expenses
10,00,000 15,00,000 10,00,000 15,00,000
Additional Information :
1. Building to be depreciated by 6% p.a. whereas Machinery to be
depreciated by 10% p.a. on opening Balance.
2. A Part of Machine which is not productively being utilized costing Rs.
40,000 was sold during the year for Rs. 25,000.
3. Long term Investments amounting to Rs. 15,000 were sold during the
year at profit of Rs. 4,000.
4. During the year 2019-2020 Business Tax were paid Rs. 50,000 as tax for
the year 2018-2019.
5. Dividends of the year 2018-2019 amounting to Rs. 80,000 were paid
during the year 2019-2020.
You are required to prepare a schedule of changes in working capital and fund
flow statement for the year ended 31st March,2020.

[6228]-2001 3
Q4) From the following Balance Sheet and additional information related to Erasmik
Ltd, Ellora, prepare a cash flow statement for the year ended 31st March,
2020. [18]
Liabilities As on 31st As on 31st Assets As on 31st As on 31st
March, March, March, March,
2019 2020 2019 2020
Equity Share Capital 3,00,000 3,90,000 Patents 19,800 31,200
Share Premium 17,000 39,000 Plant 2,20,000 3,22,000
Gen. Reserve Fund 19,500 34,800 Premises 1,00,000 85,000
Business Profits 16,600 47,200 Equipment 40,000 90,000
Accounts Payable 18,000 48,300 Accounts Receivable 8,200 56,100
Expenses Accrued 2,900 1,700 Expenses C/Forward 1,100 900
Tax Provision 11,200 17,900 Dena Bank Current
Account 8,300 10,500
Proposed Dividend 14,800 21,100 Money Market Funds 2,600 4,300
4,00,000 6,00,000 4,00,000 6,00,000
Additional Information :
1. Provide depreciation on Plant @ 20% p.a. Diminishing Balance Method,
on Premises @15% p.a. as per written down value method and on
Equipment @10% as per Reducing Balance Method.
2. Income Tax Paid during the year 2019-2020 amounted Rs. 9,300.
3. An old equipment costing Rs, 10,000, having a written down value as on
the date of sale Rs. 9,000 was sold during the year for Rs. 10,000.
4. During the year 2019-2020 new Patents were purchased Rs. 11,400.
5. Provisions made for dividend during the year amounted Rs. 19,300.

Q5) Nishant Company is considering investment of Rs. 2,00,000 in a project.

The following are the income forecasts, after depreciation and tax, in 1st
year Rs. 20,000, 2nd year Rs.80,000, 3rd year Rs.1,20,000, 4th year Rs. 40,000
and 5th year Rs. Nil. [18]
From the above information you are required to calculate -
1. Pay-back Period
2. Discounted Pay-back Period at 10% interest factor.

[6228]-2001 4
Q6) What is Financial Analysis Statements? Explain its nature and Limitations.[18]

Q7) Write Short Notes (Any 2) : [10]

a) Fund Flow Statement
b) AS - 3 Cash Flow Statement
c) Capital Budgeting
d) AS - 7 Statement of Cash Flow



[6228]-2001 5
Total No. of Questions : 6] SEAT No. :
PB3569 [Total No. of Pages : 4
[6228]-2002
M.Com.-I
ST552MJ : STRATEGIC MANAGEMENT
(2023 Pattern) (Credit System) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

Instructions to the candidates:
1) Question 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 with most appropriate answer. [6]

i) _____is not a major element of the strategic management process.
a) Formulation strategy
b) Implementing strategy
c) Evaluating Strategy
d) Assigning administrative tasks

ii) The primary focus of strategic management is to ____.

a) Strategic analysis b) The total organisation
c) Strategy formulation d) None of above

iii) Strategic Management handles _____

a) External Problems b) Administrational Problems
c) Internal Problems d) Management Problems

iv) The word tactics is most likely to be associated with _____.

a) Business strategy b) Corporate strategy
c) Operational strategy d) All of the above

P.T.O.
 v) ______ level of management is primarily responsible for formulating
functional strategies.
a) Top management b) Middle management
c) Frontline supervisors d) External consultants

vi) Low cost, Differentiation and Focus are examples of ____.

a) Corporate strategies b) Operational strategies
c) Business strategies d) Functional strategies

Q2) What is the Strategic Management? Explain the Approaches to Strategic

Decision making and Strategic Management Process Components. [18]

Q3) What is Strategic Planning? Explain Advantages and Disadvantages of Strategic

Planning. [18]

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

Q5) Explain in detail various functional strategy for marketing environment

sustainability. [18]

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

a) Characteristics of Strategic Management
b) Analysis of Business Environment
c) Organisational structure
d) Benchmarking



[6228]-2002 2
Total No. of Questions : 6]

PB3569
[6228]-2002
M.Com.-I
ST552MJ : STRATEGIC 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 n¶ªV H$moUVohr VrZ àíZ gmoS>dm.
3) COì¶m ~mOyMo AmH$S>o nyU© JwU Xe©dVmV.

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

i) ì¶yhaMZmË‘H$ ì¶dñWmnZ à{H«$¶oMm ‘w»¶ KQ>H$ ............ Zmhr.

A) ì¶whaMZm V¶ma H$aUo ~) ì¶whaMZoMr A§‘b~OmdUr H$aUo

H$) ì¶whaMZm ‘wë¶m§H$Z H$aUo S>) àemg{H$¶ H$m‘ Zo‘wZ XoUo

ii) ì¶whaMZmË‘H$ ì¶dñWmnZmMo àmW{‘H$ bj ........... H|${ÐV H$aUo ho Amho.

A) ì¶whaMZm {díbofU ~) EHy$U g§KQ>Zm

H$) ì¶whaMZm V¶ma H$aUo S>) darbn¡H$s H$mhrhr Zmhr

iii) ì¶yhaMZmË‘H$ ì¶dñWmnZ ............. hmVmiVo.

A) ~mø g‘ñ¶m ~) àemgH$s¶ g‘ñ¶m

H$) A§VJ©V g‘ñ¶m S>) ì¶dñWmnZ g‘ñ¶m

iv) 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©

[6228]-2002 3
 v) H$m¶m©Ë‘H$ ì¶whaMZm V¶ma H$aʶmgmR>r ì¶dñWmnZmMm ............ ñVa àm‘w»¶mZo O~m~Xma Amho.

A) Cƒ ì¶dñWmnZ ~) ‘ܶ‘ ì¶dñWmnZ

H$) ’§«$Q>bmBZ n¶©dojH$ S>) ~mø g„mJma

vi) 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

à. 2) ì¶yhaMZmË‘H$ ì¶dñWmnZ åhUOo H$m¶? ì¶yhaMZmË‘H$ {ZU©¶ KoʶmMm Ñï>rH$moZ Am{U ì¶yhaMZmË‘H$
à{H«$¶m àmê$nmMo KQ>H$ ñnï> H$am. [18]

à. 3) ì¶yhaMZmË‘H$ {Z¶moOZ åhUOo H$m¶? ì¶yhaMZmË‘H$ {Z¶moOZmMo ’$m¶Xo Am{U VmoQ>o ñnï> H$am. [18]

à. 4) ì¶yhaMZmË‘H$ n¶m©¶ åhUOo H$m¶? ì¶yhaMZmË‘H$ n¶m©¶mMo àH$ma ñnï> H$am. [18]

à. 5) {dnUZ n¶m©daUr¶ pñWaVogmR>r {d{dY H$m¶m©Ë‘H$ ì¶yhaMZm ñnï> H$am. [18]

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

A) ì¶yhaMZmË‘H$ ì¶dñWmnZmMr d¡{eîQ>ço
~) ì¶dgm¶ n¶m©daUmMo {díbofU
H$) g§KQ>ZmË‘H$ g§aMZm
S>) ~|M‘m{Hª$J



[6228]-2002 4
Total No. of Questions : 6] SEAT No. :
PB4524 [Total No. of Pages : 3
[6228]-2003
M.Com. - I
ADVANCED ACCOUNTING & TAXATION
BT553MJ : 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 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. 1,17,000 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. Bhushan 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
Rs. 25,00,000. Compute Mr. Bhushan’s business income and agricultural
income. [18]

Q3) a) Mr. Harish 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 75,000
disabled father who is fully dependent on him
(A proper certificate of disability is obtained)
vi) Mr. Harish 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. Harish for AY 2024-25.
b) Explain the objectives and benefits of TDS and TCS. [8]

[6228]-2003 2
Q4) The Profit and Loss A/c of SK Ltd. (a Partnership Firm) for the year ended
3lst 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 10,00,000 Sales 18,00,000
Remuneration to partners 4,49,000 Rent or house property 60,000
Interest to partners @ 18% p.a. 60,000 Dividend 1,70,000
Municipal Tax of house property 25,000
Other expenses 2,36,000
Net profit 2,60,000
20,30,000 20,30,000
Other Information:
a) Out of other expenses Rs. 18,400 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. 54,700 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) Explain the income tax authorities in detail. [18]

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

a) Instances of Agricultural Income and Non-Agricultural Income
b) Schools of Hindu Law, and Jain and Sikh Families
c) Scheme of Taxation of Firms
d) Return of Income and Types of Return



[6228]-2003 3
Total No. of Questions : 4] SEAT No. :
PB4525 [6228]- 2004
[Total No. of Pages :2

M.Com. - I
IT554 MJ : INDIRECT TAX (GST)
(2023 Pattern) (Credit System) (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) The following transactions of intra-state taxable supply of goods made by

following persons. [5]

a) Taxable supply of 3,00,000 made by Mr. A to Mr. B.

b) Taxable supply of 3,60,000 (after 20% 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.

OR

Mr. X of Maharashtra, made taxable supply of B25,000 to Mr. Y of

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

Computer different GST payable to Govt.

Q2) Explain Basic of charge of GST with suitable example. [10]

OR
Explain procedure for registration under GST.

[6228]-2004 1 P.T.O.
Q3) Explain various types of GST Returns. [10]

OR

What is Composition Scheme and Alternative Composition Scheme under

GST.

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

a) Pre-GST Indirect Tax Structure in India

b) Define Person u/s. 2 (84)

c) Threshold Limit for Small Tax Payers

d) Audit by Tax Authorities Under Section 65



[6228]-2004 2
Total No. of Questions : 6] SEAT No. :
PB4526 [6228]-2005
[Total No. of Pages : 4

M. Com. (PART - I)
SPECIALIZED AREAS IN ACCOUNTING PAPER
SA555MJ : Specialized Areas in Accounting
(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) solve any three questions from Question No. 2 to 5.
3) Figures to the right indicate full marks.

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

a) Life insurance provides financial protection to the _____ of the insured
individual in case of their demise.
i) Beneficiaries ii) Shareholder
iii) Creditors iv) Insurers

b) The Insurance Regulatory and Development Authority of India (IRDAI)

was established in ____ to regulate and promote the insurance industries.
i) 1999 ii) 2000
iii) 2001 iv) 2002

c) The heads of expenditure in a hotel business include ______, labour

cost and utility expenses.
i) Food costs ii) Revenue
iii) Marketing Expenses iv) Guest amenities

d) Night Audit ensures that all financial transactions, such as ____ room
charges and payments are accurately recoded.
i) Room services ii) Laundry
iii) Restaurant bill iv) All the above

e) Cost Plus Contract involves reimbursements of _____ plus an agreesd

upon percentage of profit.
i) Actual costs incurred ii) Estimated costs
iii) Fixed costs iv) Variable costs

[6228]-2005 1 P.T.O.
 f) An escalation clause in a contract allows for adjustments to contract
prices based on changes in _____.
i) Demand ii) Supply
iii) Market conditions iv) Regulations

g) Economic value added provides a ______ perspective on a company’s

financal performances.
i) Short term ii) Long term
iii) Static iv) dynamic

h) Brand Accounting refers to the process of ______The value of a brand

in financial terms.
i) Recognizing ii) Assessing
iii) Managing iv) Ignoring

Q2) On 31st March,2023 the books of Zee Insurance company limited, contained
the following particulars in respect of fire insurance. [18]

Particulars Amount (Rs)

Reserve for unexpired risks on 31 March,2022 5,00,000
Additional reserve for unexpired risks on March 31, 2022 1,00,000
Premiums 11,20,000
Claim Paid 6,40,00
Estimated Liability in respect of outstanding claims: --
On March 31,2022 65,00
On March 31,2023 90,000
Expenses of management (including Rs. 30,000 legal expenses 2,80,000
paid in connection with the claims)
Interest and divided 64,250
Income tax on the above 6,520
Profit on sale of Investment 11,000
Commission Paid 1,52,000

On 31st March, 2023 provided Rs. 5,60,000 as unexpired risk reserve and
Rs. 75,000 as additional reserve.

You are required to prepare the Fire insurance Revenue Account as per
regulations of IRDA, for the year ended 31st March, 2023.

[6228]-2005 2
Q3) From the following particulars pertaining to Four Rooms in Amir Hotel,
Agra draw up a suitable columnar visitor’s ledger. [18]
a) Room Rent for each room Rs. 5,000 + 15% Tax.
b) Room 1 : Breakfast Rs. 450, Laundry Rs. 500 Local Phone Calls
Rs. 150.
c) Room 2 : Lunch Rs. 850 S.T.D. calls, Rs. 1250 drinks, Rs. 600
previous Day’s Oustanding amount Rs, Rs. 12,500.
d) Room 3 : Private Taxi Hired from Hotel Rs. 4,000 S.T.D. calls
Rs. 3,500, Dinner Rs. 1,250, Cold drinks Rs.1,000 Deposited
Rs. 35,000 with the Hotel.
e) Room 5 : Opening Duties from Guest Rs,5,750, Laundry Rs. 300,
Lunch Rs. 1,200.
f) The Guest in Room 3 is a regular visitor and it’s entitled to a Discount
of 20% on Room Rent.
All the foregoing transactions pertain to a single day.

Q4) Reliable Constructions Ltd, Raigad, undertook a contract of Rs. 8,00,000

for the construction of a Sports Gymkhana on 1st April, 2021. The following
information is taken up from the Contract Ledger as on
31st March, 2022 in respect of the above. [18]

Particulars Rs.
Material Directly issued from stores 1,30,000
Material Purchased 70,000
Scrap material sold 8,000
Material Transferred to another Contract 10,000
Material in hand on site 11,000
Material Returned to Stores 6,000
Direct Wages paid and payable 85,000
Direct Charges 45,000
Overheads charged to contract 40,000
Sub-contract cost 9,000
Cost of additional work 3,400
Outstanding direct expenses 1,600
Plant purchased on 1st April, 2021 and issued directly 80,000
Annual Depreciation on plant 8,000
Plant Transferred on 1st April, 2021 to another contract 40,000
Cash Received being 90% of work Certified 3,60,00
Uncertified work 8% on work Certified --

You are required to prepare a Contract Account.

[6228]-2005 3
Q5) Define the term Environmental Accounting? Explain the significance of
Environmental Accounting [18]

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

a) Insurance Business in India.
b) Revenue Earning Department.
c) Escalation Clause.
d) Steps of Lean Accounting.



[6228]-2005 4
Total No. of Questions : 6] SEAT No. :
PB4527 [Total No. of Pages : 4
[6228]-2006
M.Com. (Part - I)
COMMERCIAL LAWS
DC 556 MJ : Laws Relating to Copyright & Design
(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) Fill in the blanks. (Attempt any six) [6]

i) Copyright is governed by the ______ Act in India.

a) Copyright Act, 1970 b) Copyright Act, 1999
c) Copyright Act, 1957 d) None of the above
ii) The ______ of a design depends on its originality and novelty.
a) Registrability b) Protection
c) Validity d) None of the above
iii) Infringement of a registered geographical indication includes _______
a) Unauthorized Use b) Misuse
c) Counterfeiting d) All of the above
iv) The PPVFR Act, 2001 provides for the surrender and revocation of
registration certificate under section ______
a) Section 28 b) Section 30
c) Section 33 d) Section 35
v) The Copyright Act. 1957 provides for both civil and criminal remedies
against copyright infringement. The maximum punishment for copyright
infringement is imprisonment for a term which may extend to ______
a) 1 Year b) 3 Years
c) 5 Years d) 7 Years
P.T.O.
 vi) Infringement of copyright in a design includes __________
a) Reproduction b) Purchasing the product
c) Authorized use d) None of the above
vii) A certificate of validity of Geographical Indication is issued by the
__________
a) Registrar
b) Appellate Board
c) Central Government
d) Geographical Indications Committee
viii) The administration and enforcement of the Protection of Plant Varieties
and Farmers Rights Act, 2001, is carried out by the __________
a) Plant Varieties Board
b) Plant Protection Authority
c) Protection of Plant Varieties and Farmers Rights Authority
d) Farmers Rights Board
Q2) State the meaning of Copyright. Explain in detail the various aspects under the
term of copyright as per the Copyright Act, 1957. [18]

Q3) What is Design Act, 2000? Explain the defenses which may be set up by the
defendant. [18]

Q4) Define Geographical Indications. What are the Powers of Central Government
under Geographical Indications of Goods (Registration and Protection), Act,
1999. [18]

Q5) State the meaning of PPVFR Act, 2001. Explain who can apply and the
Procedures for the Registration of Plant Varieties under Protection of Plant
Varieties and Farmers Rights Act, 2001. [18]

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

a) Summary of Judicial Decision of R. G. Anandv. Deluxe Films
[AIR (1978) SC 1613].
b) Infringement of Copyright in Design under Design Act, 2000.
c) Procedure for Registration under Geographical Indications of Goods
(Registration and Protection) Act, 1999.
d) Infringement of Rights Under PPVFR Act, 2001.

eeee
[6228]-2006 2
Total No. of Questions : 6]

PB4527
[6228]-2006
M.Com. (Part - I)
COMMERCIAL LAWS
DC 556 MJ : Laws Relating to Copyright & Design
(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 A{Zdm¶© AmhoV.
2) àíZ H«$. 2 nmgyZ àíZ H«$. 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 nmhmdr.

à. 1) [aº$ OmJm ^am. (H$moU˶mhr ghm) [6]

i) H$m°nramBQ> ^maVmVrb ................ H$m¶ÚmÛmao em{gV Amho.
A) H$m°nramBQ> H$m¶Xm, 1970 ~) H$m°nramBQ> H$m¶Xm, 1999
H$) H$m°nramBQ> H$m¶Xm,1957 S>) darbn¡H$s H$mhrhr Zmhr
ii) {S>PmB©ZMo ........... ho ˶mÀ¶m ‘m¡{bH$Vm Am{U ZdrZVoda Adb§~yZ AgVo.
A) Zm|XUrj‘Vm ~) g§ajU
H$) d¡YVm S>) darbn¡H$s H$mhrhr Zmhr
iii) Zm|XUrH¥$V ^m¡Jmo{bH$ g§Ho$VmÀ¶m C„§KZm‘ܶo ................ g‘m{dï> Amho.
A) AZ{YH¥$V dmna ~) J¡admna
H$) ZH$br S>) darb gd©
iv) nr nr {d E’$ Ama (PPVFR) H$m¶Xm, 2001 ................ A§VJ©V Zm|XUr à‘mUnÌ
AmË‘g‘n©U Am{U aÔ H$aʶmMr VaVyX H$aVmo.
A) H$b‘ 28 ~) H$b‘ 30
H$) H$b‘ 33 S>) H$b‘ 35
v) H$m°nramBQ> H$m¶Xm, 1957 H$m°nramBQ> C„§KZm{dê$Õ {XdmUr Am{U ’$m¡OXmar XmoÝhr Cnm¶m§gmR>r
VaVyX H$aVmo. H$m°nramBQ> C„§KZmMr H$‘mb {ejm .............. n¶ªV dmTy> eHo$b Aem ‘wXVrgmR>r
H$mamdmg Amho.
A) 1 df© ~) 3 df}
H$) 5 df} S>) 7 df}

[6228]-2006 3
 vi) {S>PmB©Z‘Yrb H$m°nramBQ>Mo C„§KZ ¶m‘ܶo ................ g‘m{dï> Amho.
A) nwZê$ËnmXZ ~) CËnmXZ IaoXr H$aUo
H$) A{YH¥$V dmna S>) darbn¡H$s H$mhrhr Zmhr
vii) ^m¡Jmo{bH$ g§Ho$VmÀ¶m d¡YVoMo à‘mUnÌ ........... Ûmao Omar Ho$bo OmVo.
A) a{OñQ´>ma ~) Anrbr¶ ‘§S>i
H$) H|$Ð gaH$ma S>) ^m¡Jmo{bH$ g§Ho$V g{‘Vr
viii) dZñnVr OmVtMo g§ajU Am{U eoVH$ar h¸$ H$m¶Xm, 2001 Mo àemgZ Am{U A§‘b~OmdUr
........... Ûmao Ho$br OmVo.
A) dZñnVr dmU ‘§S>i
~) dZñnVr g§ajU àm{YH$aU
H$) dZñnVr dmUm§Mo g§ajU Am{U eoVH$ar h¸$ àm{YH$aU
S>) eoH$Var h¸$ ‘§S>i

à. 2) H$m°nramBQ>Mm AW© gm§Jm. H$m°nramBQ> H$m¶Xm, 1957 Zwgma àVm{YH$mamÀ¶m Q>‘© A§VJ©V {d{dY n¡by§Mo
Vnerbdma dU©Z H$am. [18]

à. 3) {S>PmB©Z H$m¶Xm, 2000 åhUOo H$m¶? à{VdmXr Ûmao ñWm{nV Ho$bo OmUmao g§ajU ñnï> H$am. [18]

à. 4) ^m¡Jmo{bH$ g§Ho$Vm§Mr ì¶m»¶m Úm. dñVy§Mo ^m¡Jmo{bH$ g§Ho$V (Zm|XUr Am{U g§ajU), A{Y{Z¶‘ 1999
A§VJ©V H|$Ð gaH$maMo A{YH$ma H$m¶ AmhoV. [18]

à. 5) nr nr {d E’$ Ama (PPVFR) H$m¶Xm, 2001 Mm AW© gm§Jm. H$moU AO© H$ê$ eH$Vmo Am{U dZñnVr
OmVtMo g§ajU Am{U eoVH$ar h¸$ H$m¶Xm, 2001 A§VJ©V dZñnVr OmVtÀ¶m Zm|XUrMr à{H«$¶m ñnîQ>
H$am. [18]

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

A) Ama. Or. AmZ§Xd, {S>b³g {’$ëåg [AIR (1978) SC 1613] ¶m§À¶m ݶm{¶H$ {ZU©¶mMm
gmam§e
~) {S>PmB©Z H$m¶Xm, 2000 A§VJ©V {S>PmBZ‘Yrb H$m°nramBQ>Mo C„§KZ
H$) dñVy§Mo ^m¡Jmo{bH$ g§Ho$V (Zm|XUr Am{U g§ajU) A{Y{Z¶‘, 1999 A§VJ©V Zm|XUrMr à{H«$¶m
S>) nr nr {d E’$ Ama (PPVFR) H$m¶Xm, 2001 A§VJ©V h¸$m§Mo C„§KZ

eeee
[6228]-2006 4
Total No. of Questions : 4] SEAT No. :
PB4528 [Total No. of Pages : 4

[6228]-2007
M.Com.(Part - I)
BUSINESS LAW
LA557 MJ : Law of Arbitration
(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) Fill in the Blanks by Selecting suitable choice (Any 5): [5]

a) The ‘Arbitral’ as defined in the Arbitration and Conciliation Act 1996

includes,

i) Final award

ii) Interim award

iii) None of there

b) Section 12 of Arbitration and Conciliation Act, 1996 deals with______

i) Procedure for arbitration

ii) Grounds for challenge to Arbitrator

iii) Finality of award

c) Section 34 of 1996 Act is analogous to ______

i) Section 30 of 1940 Act

ii) Section 28 of 1940 Act

iii) Section 32 of 1940 Act

P.T.O.
 d) Which of the following model Law was used by the Indian Arbitration
and Conciliation Act 1996.
i) Constitution of India
ii) Guideline of Supreme Court of India.
iii) UNCITRAL, 1985

e) Correction and interpretation of award can be made____ from the receipt

of the arbitral award.
i) Within 30 days
ii) Within 60 days
iii) Within 45 days

f) After the arbitral award is made, each party shall be delivered_____

i) The original award
ii) A photo copy of the award
iii) A signed copy of the award

Q2) What is mean by ‘Arbitration’? Explain Arbitration agreement. [10]

Q3) Explain Recourse against Arbitral award under section 34. [10]

Q4) Write short Notes (Any 2) [10]

a) Features of Arbitration Act
b) Arbitration Council of India
c) Conduct of Arbitral Proceeding
d) Foreign Awards

… … …

[6228]-2007 2
Total No. of Questions : 4]

PB4528
[6228]-2007
M.Com.(Part - I)
BUSINESS LAW
LA557 MJ : Law of Arbitration
(2023 Pattern) (Credit System) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 2 Vmg] [ EHy$U JwU : 35
gyMZm …- 1) gd© àý A{Zdm¶© AmhoV.
2) g§X^m©gmR>r ‘yi B§J«Or àýn{ÌH$m nhmdr.
3) COdrH$S>rb AmH$S>o nyU© JwU Xe©{dVmV.

à. 1) ¶mo½¶ n¶m©¶ {ZdSy>Z [aº$ OmJm ^am. (H$moUVohr 5) [5]

i) bdmX Am{U gm‘§Oñ¶ H$m¶Xm 1996 ‘ܶo n[a^m{fV Ho$boë¶m ‘bdmX’ ¶m‘ܶo ............
g‘m{dï> Amho.
A) A§{V‘ nwañH$ma
~) A§V[a‘ nwañH$ma
H$) ¶mn¡H$s H$mhrhr Zmhr
ii) bdmX Am{U gm‘§Oñ¶ H$m¶Xm,1996 Mo H$b‘ 12 .............. à{H«$¶oer g§~§{YV Amho.
A) bdmXmMr à{H«$¶m
~) bdmXmbm AmìhmZ XoʶmMo H$maU
H$) A§{V‘ {ZdmS>m
iii) 1996 À¶m H$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$b‘ 32
iv) Imbrbn¡H$s H$moUVm ‘m°S>ob H$m¶Xm ^maVr¶ bdmX Am{U gm‘§Oñ¶ H$m¶Xm 1996 Ûmao dmnabm
Jobm?
A) ^maVmMr amÁ¶KQ>Zm
~) ^maVmÀ¶m gdm}ƒ ݶm¶mb¶mMr ‘mJ©Xe©H$ VÎdo
H$) UNCITRAL, 1985

[6228]-2007 3
 v) bdmX {ZdmS>m Pmë¶m nmgyZ .............. AmV {ZdmS>çmMr Xþê$ñVr Am{U ñnï>rH$aU H$aVm ¶oB©b.
A) 30 {Xdgm§À¶m AmV
~) 60 {Xdgm§À¶m AmV
H$) 45 {Xdgm§À¶m AmV
vi) bdmX {ZdmS>m {Xë¶mZ§Va, à˶oH$ njmbm ............. {dV[aV Ho$bo OmB©b.
A) ‘yi nwañH$ma
~) nwañH$mamMr N>m¶màV
H$) nwañH$mamMr ñdmjar Ho$bobr àV
à. 2) bdmX åhUOo H$m¶? bdmXmMm H$ama ñnï> H$am. [10]

à. 3) H$b‘ 34 A§VJ©V ‘ܶñW {ZdmS>m {dê$Õ g§gmYZo ñnï> H$am. [10]

à. 4) WmoS>³¶mV {Q>nm {bhm. (H$moU˶mhr 2) [10]

A) bdmXmMr d¡{eîQ>ço.
~) ^maVr¶ bdmX n[afX.
H$) bdmXmÀ¶m H$m¶©dmhrMo AmMaU.
S>) naXoer nwañH$ma.

… … …

[6228]-2007 4
Total No. of Questions : 6] SEAT No. :
PB3570 [Total No. of Pages : 4
[6228]-2008
First Year M.Com.
BUSINESS LAW (Commercial Law and Practices)
ES 558 MJ : E Security and Cyber Laws
(2023 Pattern) (Semester - II) (Credit System)

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 5) [5]

i) Digital Signature provides _________.

a) Authentication b) Non-Repudiation

c) Both of the above d) None of the above

ii) Cybercrirne 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

iii) To protect a computer from viruses, you should install _______ in your
computer.

a) backup wizard b) disk cleanup

c) antivirus d) disk defragmenter

iv) ______ is the potential penalty for cyber wrong.

a) Community Service b) Fine or Monetary Penalty

c) Imprisonment d) All of the above

P.T.O.
 v) Information Technology Act 2000 legislation deals with ________.
a) Legal Recognition of Electronic Documents
b) Legal Recognitions for digital signatures
c) Offenses and Contraventions
d) All of the above
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 E-Security? Explain in detail the security tools and
methods of E-Security. [15]

Q3) Explain in detail the Procedures and Powers of the Cyber Regulation Appellate
Tribunal. [15]

Q4) Define Computer Crime. Explain in detail the types of Computer Crimes.[15]

Q5) State the meaning of E-Contracts. Explain in detail the requirements & legal
aspects of E-Contracts. [15]

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

a) Computer Fraud
b) Types of Intruders
c) E-Commerce security issues
d) Indian Evidence Act,1872
e) Computer viruses
f) Scope of cyber laws.



[6228]-2008 2
Total No. of Questions : 6]

PB3570
[6228]-2008
First Year M.Com.
BUSINESS LAW (Commercial Law and Practices)
ES 558 MJ : E Security and Cyber Laws
(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 A{Zdm¶© Amho.
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) [aH$må¶m OmJm ^am. (H$moUVohr nmM) [5]

i) {S>{OQ>b ñdmjar ................... àXmZ H$aVo.
A) à‘mUrH$aU ~) AñdrH$ma
H$) darb XmoÝhr S>) darbn¡H$s EH$hr Zmhr
ii) BVa JwÝho H$aʶmgmR>r g§JUH$ dmnaUmè¶m gm¶~a H«$mB‘‘ܶo ................... ngadʶmgmR>r
g§JUH$ 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$m¶Xoera à{V‘m
iii) g§JUH$mg ìhm¶agnmgyZ g§ajU H$aʶmgmR>r, AmnU Amnë¶m g§JUH$mda ............... ñWm{nV
Ho$bo nm{hOo.
A) ~°H$An {dPmS>© ~) {S>ñH$ ³brZAn
H$) A±Q>rìhm¶ag S>) {S>ñH$ S>r’«°$J‘|Q>a
iv) ................ gm¶~a MwH$sgmR>r g§^mì¶ X§S> Amho.
A) g‘wXm¶ godm ~) X§S> qH$dm Am{W©H$ X§S>
H$) Vwê§$Jdmg S>) darb gd©
[6228]-2008 3
 v) ‘m{hVr V§ÌkmZ H$m¶Xm 2000 ............... Jmoï>ter {ZJS>rV Amho.
A) Bbo³Q´>m°{ZH$ H$mJXnÌm§Mr H$m¶Xoera ‘mݶVm
~) {S>{OQ>b ñdmjargmR>r H$m¶Xoera ‘mݶVm
H$) JwÝho Am{U C„§KZ
S>) darbn¡H$s gd©
vi) {S>{OQ>b ñdmjar ho J{UVmMo V§Ì Amho Oo ............. g˶Vm Am{U AI§S>Vm à‘m{UV H$aʶmgmR>r
dmnabo OmVmo.
A) g§XoemMr
~) gm°âQ>doAaMr
H$) {S>{OQ>b XñVEodOmMr
S>) g§Xoe, gm°âQ>doAa qH$dm {S>{OQ>b XñVEodOmMr

à. 2) B©-gwajoMm (E-Security) AW© H$m¶ Amho? B©-gwajoMr (E-Security) gwajm gmYZo Am{U nÕVr
Vnerbdma gm§Jm. [15]

à. 3) 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]

à. 4) g§JUH$ JwÝømMr ì¶m»¶m H$am. g§JUH$ JwÝøm§Mo àH$ma Vnerbdma gm§Jm. [15]

à. 5) B©-H$amam§Mm AW© gm§Jm. B©-H$amam§À¶m Amdí¶H$Vm Am{U H$m¶Xoera ~m~r Vnerbdma ñnï> H$am. [15]

à. 6) {Q>nm {bhm (H$moU˶mhr Mma) [20]

A) g§JUH$ ’$gdUyH$
~) KwgImoam§Mo àH$ma
H$) B©-H$m°‘g© gwajm g‘ñ¶m
S>) ^maVr¶ nwamdm H$m¶Xm, 1872
B) g§JUH$ ìhm¶ag
’$) gm¶~a H$m¶ÚmMr ì¶már



[6228]-2008 4
Total No. of Questions : 4] SEAT No. :
PB4529 [Total No. of Pages : 3
[6228]-2009
M.Com. (Part - I)
COST & MANAGEMENT ACCOUNTING
CA-559 MJ : Applications 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) Bala Enterprises have submitted following information from the Accounting
books of records for the year ended 31 March 2024 [20]
Particulars Amount Particulars Amount
Opening stock 1,40,000 Sales 28,70,000
(1000 units @140) (10250 units)
Material consumed 10,40,000 Closing Stock 1,50,000
(750 units @ 200each)
Wages 6,00,000
Gross Profits 12,40,000
30,20,000 30,20,000
Factory Expenses 3,79,000 Gross profit 12,40,000
Administrative Expenses 4,24,000 Bad Debts Recovered 5,000
Selling Expenses 2,20,000 Rent Received 40,000
Bad debts 16,000
Discount allowed 20,000
Net Profit 2,26,000
12,85,000 12,85,000
The cost sheet shows material cost at 104/- per unit & labour cost at 60/- per
unit. The factory overheads are absorbed at 60% of labour cost and
administration OH @ 20% of factory cost. Selling expenses are charged at
Rs. 25/- per unit. The Opening stock of finished goods is valued at Rs. 180/-
per unit. Prepare
a) Statement showing profits as per cost Records for the Yr. ended
31 March 2024.
b) A Reconciliation statement of profits as per cost and financial records.
OR
What do you mean by Cost Allocation? Explain the Steps to be followed in
allocating cost.
P.T.O.
Q2) Shams Ltd. Produces 3 products; P Q and R, information relating to various
cost in respect of these products for last year is as under ; [15]
Details P Q R
Production and sales(units) 15000 12000 18000
Selling Price Per Unit 7.50 12.00 13,00
Raw Material Kgs. Per Unit 02 Kgs 03 Kgs 04 Kgs
Direct labour Hours Per Unit 0.10 hrs 0.15 0.20
Machine Hours Per Unit 0.50 hrs 0.7 0.9
No. of Production runs Per Annum 16 12 08
No. of Purchase orders Per Annum 26 28 42
No. of Deliveries to retailers Per Annum 48 60 32
The Price of Raw material remains constant for entire year at Rs. 1.20 per Kg.
and the labour cost being Rs. 14.80 per hour. The annual overhead cost being
as under;
Overheads Cost
Machine set up cost 26,550/-
Machine running cost 66,400/-
Procurement costs 48,000/-
Delivery costs 54,320/-
You are required to calculate the cost per unit of each product P, Q and R
based on
a) Traditional method of charging overheads.
b) Activity based costing method.
OR
Define Target Costing? Explain the Applications, advantages and disadvantages
of Target Costing.

[6228]-2009 2
Q3) Division R is a profit centre which produces following 4 products [15]
A B C D
Market Price Per Unit 150/- 146/- 140/- 130/-
Variable Cost Per unit 130/- 100/- 90/- 85/-
Labour Hours Per unit 03 04 02 03
Product D can be transferred to Division M but the maximum quantity that may
be required is 2500 units of D.
The maximum sales in external market are as under
A 2800 units B 2500 units C 2300 units and D 1600 units
Division M can purchase the same product D from outside market @ 125/-
instead of purchasing from Division R.
Required: What should be the transfer price for 2500 units of D if the total
labour hours available in Division R are 20 000 hours.?
OR
“Product Life Cycle - A systematic Approach towards evaluating Cost” State
the Advantages and limitations of Product life cycle.

Q4) Write Short Notes (Any four) [20]

a) Transfer Pricing.
b) Memorandum Reconciliation Account.
c) Purpose of Life Cycle Costing.
d) Primary & Secondary Activities.
e) Activity based costing advantages and its limitations.
f) Objectives of Target Costing.


[6228]-2009 3
Total No. of Questions : 4] SEAT No. :

PB-3571 [Total No. of Pages : 2

[6228]-2010
M.Com. (Part - I)
ADVANCED COST ACCOUNTING AND COST SYSTEM
VA560MJ : Variance Analysis & Interpretation
(2023 Pattern) (Semester - II)

Time : 2 Hours] [Max. Marks : 35

Instructions to the candidates:
1) Attempt any 2 questions from Q.1 to Q.3.
2) Q.4 is compulsory
3) Use of simple calculator is allowed.

Q1) Define variance and give comprehensive classification of variance. [10]

Q2) Explain in details the techniques of investigation of variance. [10]

Q3) The details are from John Trading company for January 2024. [10]
Product Budgeted Sales Budgeted sales Actual sales Actual sales
quantity price per unit quantity price per unit
A 1200 15 880 18
B 800 20 880 20
C 2000 40 2640 38
Calculate the following variances
• Sales Value Variance
• Sales Price Variance
• Sales Volume Variance
• Sales mix Variance
• Sales Quantity Variance
Verify your results

P.T.O.
Q4) Shorts notes on (any 3) : [15]
a) Idle Time variance
b) Labour Mix Variance
c) Advance issues in variance
d) Reporting to management



[6228]-2010 2
Total No. of Questions : 6] SEAT No. :
PB3572 [Total No. of Pages : 4
[6228]-2012
M.Com. (Part - I)
MC 562 MJ : MANAGEMENT OF CO-OPERATIVE MOVEMENT
(2023 Pattern) (Semester - II) (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 question No.2 to question No.5
3) Figures to the right indicate full marks.

Q1) Fill in the blanks [6]

i) Auditor of a Co-operative society shall be appointed from among the
panel approved by ______
a) Registrar of Cooperative Society
b) Director of Cooperative Audit
c) NABARD
ii) ________ is leadership in cooperative Management.
a) Influencing
b) Motivating
c) Good Communication
iii) ________ is not a type of Co-operative in Maharashtra.
a) Consumer Producer
b) Co-operative Credit Society
c) District Central Cooperative Bank
iv) In India, First Co-operative Sugar Factory is started in the year _____.
a) 1947
b) 1948
c) 1950

P.T.O.
 v) _______ is State Cooperative Bank in Maharashtra.

a) Apex Cooperative Bank

b) Saraswat Cooperative Bank

c) MSC Bank

vi) In Cooperative Society, administration, admission of members and

allocation of shares is done by ______.

a) Secretary

b) Managing Committee

c) President

Q2) Explain Meaning, Definition and Functions of ‘Co-operative Management’.[18]

Q3) What are the Roles of ‘Communication’ in ‘Cooperative Organization’? Write

about the Style of Leadership in ‘Cooperative Organization’. [18]

Q4) Explain ‘History and Evolution’ of ‘Cooperative Movement’. [18]

Q5) What are the Features and Functions of ‘Urban Cooperative Credit Society?’
[18]

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

a) Importance of Co-operative Management.
b) Types of Co-operatives in India.
c) Challenges of Co-operative Movement.
d) Problems of Diary Co-operations.



[6228]-2012 2
Total No. of Questions : 6]

PB3572
[6228]-2012
M.Com. (Part - I)
MC 562 MJ : MANAGEMENT OF CO-OPERATIVE MOVEMENT
(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 A{Zdm¶© Amho.
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) [aH$må¶m OmJm ^am. [6]

i) ghH$mar g§ñWoMo boImnarjH$ .............. Zo ‘§Oya Ho$boë¶m g{‘Vr ‘YyZ {Z¶wº$ Ho$bo OmVrb.
A) ghH$mar g§ñWoMo {Z~§YH$
~) ghH$ma boImnarjU g§MmbH$
H$) Zm~mS>©
ii) ........... ho ghH$mar ì¶dñWmnZmVrb ZoV¥Ëd Amho.
A) à^md nmS>Uo
~) àoaH$
H$) Mm§Jbm g§dmX
iii) .......... hm ‘hmamï´>mVrb ghH$mamMm àH$ma Zmhr.
A) J«mhH$ CËnmXH$
~) ghH$mar nVg§ñWm
H$) {Oëhm ‘ܶdVu ghH$mar ~±H$
iv) ^maVmV n{hbm ghH$mar gmIa H$maImZm ............. gmbr gwê$ Pmbm.
A) 1947
~) 1948
H$) 1950

[6228]-2012 3
 v) .............. hr ‘hmamï´>mVrb amÁ¶ ghH$mar ~±H$ Amho.
A) gdm}ƒ ghH$mar ~±H$
~) gmañdV ghH$mar ~±H$
H$) MSC ~±H$
vi) ghH$mar g§ñWo‘ܶo àemgZ, g^mgXm§Mo àdoe Am{U g‘ ^mJmMo dmQ>n ............... Ûmao Ho$bo OmVo.
A) g{Md
~) ì¶dñWmnH$s¶ g{‘Vr
H$) Aܶj

à. 2) "ghH$mar ì¶dñWmnZ' Mm AW©, ì¶m»¶m Am{U H$m¶} ñnï> H$am. [18]

à. 3) "ghH$mar g§ñWm' ‘ܶo "g§dmX' Mr ^y{‘H$m H$m¶ Amho? ghH$mar g§ñWoVrb ZoV¥ËdmÀ¶m e¡br~X²Xb {bhm.
[18]

à. 4) "ghH$ma MidirMm B{Vhmg Am{U CËH«$m§Vr' ñnï> H$am. [18]

à. 5) ehar ghH$mar nVg§ñWoMr d¡{eï>ço Am{U H$m¶} H$m¶ AmhoV? [18]

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

A) ghH$mar ì¶dñWmnZmMo ‘hÎd
~) ^maVmVrb ghH$mar g§ñWm§Mo àH$ma
H$) ghH$ma MidirVrb AmìhmZo
S>) Xþ½Y ghH$mar g§ñWm§À¶m g‘ñ¶m



[6228]-2012 4
Total No. of Questions : 4] SEAT No. :

PB-3573 [Total No. of Pages : 4

[6228]-2013
First Year M.Com.
BUSINESS PRACTICES
Co-Operation & Rural Development
RE563 MJ : Rural Entrepreneurship and Micro Finance
(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) Fill in the blanks : [5]

i) Which of the following is _________ not a primary objective of rural
technology?
a) Enhancing agricultural productivity
b) Improving healthcare facilities
c) Promoting urbanization
d) Providing clean drinking water
ii) Which of the following is a key component of the Indian rural financial
system?
a) Urban-based investment banks
b) Rural Cooperative Banks
c) International insurance companies
d) Multinational microfinance corporations
iii) Which of the following is a traditional craft practiced by rural artisan’s
in India?
a) Software development b) Pottery
c) Accounting d) Marketing

P.T.O.
 iv) What is the primary purpose of establishing linkages between Self-
Help Groups (SHGs) and banks?
a) To eliminate the need for formal banking services
b) To increase the profitability of SHGs through investment in stocks
c) To facilitate access to financial services such as savings, credit,
and insurance
d) To promote competition between SHGs and banks
v) Microfinance aims to provide financial services to ______ individuals
who lack access to traditional banking services.
a) Rural b) Urban
c) Middle-class d) Elite

Q2) Explain the advantages and disadvantages of Rural Entrepreneurship. [10]

OR
Explain the institutional support like NABARD to rural entrepreneurship.

Q3) Define microfinance? Explain the financial products of microfinance. [10]

OR
Explain the Important role of NGOs in Educating and formation of SHGs.

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

a) Rural Artisans
b) NABARD
c) Hire purchase services
d) Franchising



[6228]-2013 2
Total No. of Questions : 4]

PB-3573
[6228]-2013
First Year M.Com.
BUSINESS PRACTICES
Co-Operation & Rural Development
RE563 MJ : Rural Entrepreneurship and Micro Finance
(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$S>rb A§H$ nyU© JwU Xe©{dVmV.
3 ) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nmhmdr.

àíZ 1) [aH$må`m OmJm ^am … [5]

i) Imbrbn¡H$s .............. ho J«m_rU V§ÌkmZmMo àmW{_H$ C{Ôï> Zmhr?
A) H¥$fr CËnmXH$Vm dmT>dUo
~) Amamo½` gw{dYm gwYmaUo
H$) eharH$aUmbm MmbZm XoUo
S>) ewÕ {nÊ`mÀ`m nmÊ`mMr ì`dñWm H$aUo
ii) Imbrbn¡H$s ............. ^maVr` J«m_rU AW©ì`dñWoÀ`m àUmbrMm à_wI KQ>H$ Amho?
A) ehar-AmYm[aV Jw§VdUyH$ ~±H$m
~) J«m_rU ghH$mar ~±H$m
H$) Am§Vaamï´>r` {d_m H§$nÝ`m
S>) ~hþamï´>r` _m`H«$mo\$m`ZmÝg H$m°nm}aoeÝg
iii) Imbrbn¡H$s ............. ^maVmV nma§nm[aH$ H$bmHw$ga J«m_rU H$mam{Jam§H$Sy>Z Ho$br
OmVo?
A) gm°âQ>doAa S>oìhbn_|Q> ~) _mVrMr ^m§S>r
H$) boIm S>) {dnUZ

3 P.T.O.
 iv) ñd`§-_XV JQ> (SHGs) Am{U ~±H$m§_Ü`o g§~§Y àñWm{nV H$aÊ`mMm àmW{_H$ CÔoe
............ Amho?
A) Am¡nMm[aH$ ~±qH$J godm§Mr JaO Xÿa H$aUo
~) ñQ>m°H$_Yrb Jw§VdUwH$sÛmao ~MV JQ>m§Mr Z\$m dmT>dUo
H$) ~MV, H«o${S>Q> Am{U {d_m `mgma»`m {dÎmr` godm§_Ü`o àdoe gwb^ H$aÊ`mgmR>r
S>) ~MV JQ> Am{U ~±H$m§_Yrb ñnY}bm àmoËgmhZ XoUo
v) nma§nm[aH$ ~±qH$J godm§_Ü`o àdoe Zgboë`m ............. ì`º$s¨Zm Am{W©H$ godm àXmZ
H$aUo ho _m`H«$mo\$m`ZmÝgMo C{Ôï> Amho.
A) J«m_rU ~) ehar
H$) _Ü`_dJu` S>) Cƒ^«y

àíZ 2) J«m_rU CÚmoOH$VoMo \$m`Xo Am{U VmoQ>o ñnï> H$am. [10]

qH$dm
J«m_rU CÚmoOH$Vobm Zm~mS>© gma»`m g§ñWmË_H$ ghmæ`mMo ñnï>rH$aU Úm.

àíZ 3) _m`H«$mo\$m`ZmÝgMr ì`m»`m Úm. _m`H«$mo\$m`ZmÝgMr Am{W©H$ CËnmXZo ñnï> 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.

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

A) J«m_rU H$mamJra
~) Zm~mS>© (NABARD)
H$) ^mS>o IaoXr godm (Hire purchase services)
S>) \«|$Mm`qPJ



[6228]-2013 4
Total No. of Questions : 6] SEAT No. :
PB3574 [Total No. of Pages : 4
[6228]-2014
M.Com. - 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 Q. No. 2 to Q. No. 5.
3) Figures to the right side indicate full marks.

Q1) Fill in the blanks by Selecting suitable choice (Any 6) : [6]

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

Q2) What is Co-operative movement? Explain growth of cooperative movement at

international level. [18]

Q3) Explain objectives and functions of international Cooperative Alliance. [18]

Q4) Describe Cooperative movement in Maharashtra. Explain leadership and

Contribution of Vithalrao Vikhe Patil in Cooperative sector. [18]

Q5) What is Global economy? Explain the role of cooperative movement in the
development of Global economy. [18]

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

a) Principles of International Co-Operative Alliance (ICA)
b) Indian Farmers Fertilizers Co-operatives Ltd. (IFFCO)
c) Dr. Verghese Kurien’s Co-Operative Model
d) Co-operative movement in India



[6228]-2014 2
Total No. of Questions : 6]

PB3574
[6228]-2014
M.Com. - 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¶© Amho.
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) ¶mo½¶ n¶m©¶ {ZdSy>Z [aH$må¶m OmJm ^am. (H$moUVohr ghm) [6]

i) ............... OJmVrb ghH$ma MidirMo OÝ‘ñWmZ ‘mZbo OmVo.
A) ¶w.Eg.Eg.Ama. ~) B§½b§S>
H$) BòmB©b S>) ’«$mÝg
ii) ............. ‘ܶo à˶oH$ H$m‘ gdmªgmR>r Am{U gd© H$m‘ à˶oH$mgmR>r.
A) g‘mOdmX ~) ^m§S>dbemhr
H$) ghH$ma S>) l{‘H$ g§KdmX
iii) J«oQ> {~«Q>Z hr ............... Mr OÝ‘^y‘r Amho.
A) J«m‘rU nVghH$ma ~) ehar ghH$ma
H$) S>oAar ghH$ma S>) ghH$mar ^m§S>ma Midi
iv) .............. ^maVr¶ ghH$mar MidirMo OZH$ ZoVo åhQ>bo OmVo.
A) S>r.Ama. JmS>Jri ~) d¡Hw§$R>^mB© ‘ohVm
H$) gaXma nQ>ob S>) dJug Hw$[a¶Z
v) Am¶.E’$.E’$.gr.Amo. (IFFCO) Mo ‘w»¶mb¶ ................ ¶oWo Amho.
A) ‘w~§ B© ~) ~§Jbmoa
H$) Zdr {X„r S>) nwUo
vi) Am¶.gr.E. (ICA) åhUOo ............
A) Am§Vaamï´>r¶ ghH$mar AmKmS>r ~) ^maVr¶ ghH$mar g§K
H$) B§S>moZo{e¶m ghH$mar g§K S>) Am§Vaamï´>r¶ {Z¶§ÌU AmKmS>r

[6228]-2014 3
 vii) ................ ¶m§Zm ghH$ma ‘hfu Ago åhQ>bo OmVo.
A) S>m°. {dÇ>bamd {dIo nmQ>rb ~) lr. dg§VXmXm nmQ>rb
H$) lr. amOmam‘~mny nmQ>rb S>) lr. ^mD$gmho~ WmoamV
viii) ............. ¶m§Zm "B§J«Or g‘mOdmXmMo OZH$' åhQ>bo OmVo.
A) ga ’«o$S>[aH$ {ZH$moëgZ ~) S>m°. {d붑 qH$J
H$) ’«$mÝg Mmëg© ’$mo[a¶a S>) am°~Q>© AmodoZ

à. 2) ghH$ma Midi åhUOo H$m¶? Am§Vaamï´>r¶ nmVirda ghH$mar MidirMr d¥Õr ñnï> H$am. [18]

à. 3) Am§Vaamï´>r¶ ghH$mar AmKmS>rMr C{Ôï>o Am{U H$m¶} ñnï> H$am. [18]

à. 4) ‘hmamï´>mVrb ghH$ma Midi ñnï> H$am. ghH$mar joÌmVrb S>m°. {dÇ>bamd {dIo nmQ>rb ¶m§Mo ZoV¥Ëd ñnï>
H$am. [18]

à. 5) OmJ{VH$ AW©ì¶dñWm åhUOo H$m¶? OmJ{VH$ AW©ì¶dñWoÀ¶m {dH$mgmVrb ghH$mar g§ñWm§Mr ^y{‘H$m
ñnîQ> H$am. [18]

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

A) Am§Vaamï´>r¶ ghH$mar AmKmS>r (ICA) Mr VÎdo gm§Jm.
~) B’$H$mo (IFFCO)
H$) S>m°. dJug Hw$[a¶Z ¶m§Mo ghH$ma ‘m°S>ob ñnï> H$am.
S>) ^maVmVrb ghH$ma Midi



[6228]-2014 4
Total No. of Questions : 6] SEAT No. :
PB4530 [Total No. of Pages : 4
[6228]-2015
M.Com. (Part - I)
BUSINESS PRACTICES & ENVIRONMENT
BP-565-MJ : Modern Business Practices
(2023 Pattern) (Semester - II) (Credit System) (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 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) ______ is popularly known as AI.
a) Automated Intelligences b) Automated Innovation
c) Artificial Intelligence d) Artificial innovation

ii) In Modern Business, it is important to adopt _______ centric approach.

a) Customer b) Cost
c) Credit d) Creative

iii) It is requiring focusing on Diversity, __________ and Inclusion to make

modern business successful.
a) Technology b) Cost Cutting
c) Crearivity d) Equity

iv) In the 21st Century, _______ is crucial in modern business.

a) Capital b) Technology
c) Man Power d) Machine

P.T.O.
 v) _________ is the biggest example of the vehicle company, which is
using modern business techniques.
a) Skoda b) TATA
c) Tesla d) General Motor
vi) ________ defined as the capability of a machine to imitate intelligent
human behavior.
a) Machine Learning b) Artificial Intelligence
c) HRM d) Digital Technology

Q2) What is Modern Business? Explain the key elements and structure of modern
business. [18]

Q3) Explain the role of Artificial Intelligences and Machine Learning for decision
making in modern business. [18]

Q4) Explain the importance of effective strategies in modern business. What kind
of competitive strategies are requiring in modern business? [18]

Q5) Explain the importance of promoting equality in business paractices and

contribution of diversity in attracting and retaining top talent. [18]

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

a) Importance of Innovation.
b) Challenges and risks in technological landscape
c) Building strong brand identities and customer loyalty
d) Strategies for creating an inclusive culture

… … …

[6228]-2015 2
Total No. of Questions : 6]

PB4530
[6228]-2015
M.Com. (Part - I)
BUSINESS PRACTICES & ENVIRONMENT
BP-565-MJ : Modern Business Practices
(2023 Pattern) (Semester - II) (Credit System) (Major Mandatory)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àý H«$. 1 Am{U n«ý H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àý H«$. 2 Vo àý H«$. 5 ¶mn¡H$s H$moUVohr VrZ àý gmoS>dm.
3) COdrH$S>rb A§H$ àýmMo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àýn{ÌH$m nhmdr.

à. 1) [aH$må¶m OmJr AMyH$ n¶m©¶ {bhm. [6]

i) > ............... ho AI åhUyZ à{gÕ Amho.
A) ñd¶§M{bV ~wÕr‘Îmm ~) ñd¶§M{bV Zm{dݶVm
H$) H¥${Ì‘ ~wÕr‘Îmm S>) H¥${Ì‘ Zm{dݶVm
ii) AmYw{ZH$ ì¶dgm¶mV .................. H|$Ðr^yV Ñï>rH$moZ ñdrH$maUo ‘hÎdmMo Amho.
A) J«mhH$ ~) IM©
H$) H«o$S>rQ> S>) gO©Zerb
iii) AmYw{ZH$ ì¶dgm¶ ¶eñdr ~Z{dʶmgmR>r {d{dYVm, ............... Am{U g‘mdoemda bj H|${ÐV
H$aUo Amdí¶H$ Amho.
A) V§ÌkmZ ~) IMm©V H$nmV
H$) gO©Z{ebVm S>) g‘mZVm
iv) 21 ì¶m eVH$mV, AmYw{ZH$ ì¶dgm¶mV ............. ho ‘hËdnyU© Amho.
A) ^m§S>db ~) V§ÌkmZ
H$) ‘Zwî¶~i S>) ‘erZ
v) AmYw{ZH$ ì¶dgm¶ V§Ì dmnaUmè¶m dmhZ H§$nZrMo .................. ho gdm©V ‘moR>o CXmhaU Amho.
A) ñH$moS>m ~) Q>mQ>m
H$) Q>oñbm S>) OZab ‘moQ>g©
vi) ................ åhUOo ‘mZdr dV©ZmVrb ¶§ÌmMr ~wÕr‘Îmm AZwH$aU H$aʶmMr j‘Vm hmo¶.
A) ‘erZ b{ZªJ ~) H¥${Ì‘ ~w{Õ‘Îmm
H$) EM. Ama. E‘. S>) {S>{OQ>b V§ÌkmZ

[6228]-2015 3
à. 2) AmYw{ZH$ ì¶dgm¶ åhUOo H$m¶? AmYw{ZH$ ì¶dgm¶mMo ‘w»¶ KQ>H$ Am{U g§aMZm ho KQ>H$ ñnï> H$am.
[18]

à. 3) AmYw{ZH$ ì¶dgm¶mV {ZU©¶ KoʶmgmR>r H¥${Ì‘ ~wÕr‘Îmm Am{U ‘erZ b{ZªJMr ^y{‘H$m ho KQ>H$ ñnï>
H$am. [18]

à. 4) AmYw{ZH$ ì¶dgm¶mVrb à^mdr YmoaUm§Mo ‘hÎd ñnï> H$am. AmYw{ZH$ ì¶dgm¶mV H$moU˶m àH$maÀ¶m
ñnYm©Ë‘H$ YmoaUm§Mr Amdí¶H$Vm Amho? [18]

à. 5) ì¶dgm¶ nÕVt‘ܶo g‘mZVobm àmoËgmhZ XoʶmMo ‘hÎd Am{U Cƒ à{V^m qH$dm Q>b° Q| > AmH${f©V H$aʶmgmR>r
Am{U {Q>H$dyZ R>odʶmgmR>r {d{dYVoMo ¶moJXmZ ho KQ>H$ ñnï> H$am. [18]

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

A) Zm{dݶVoMo ‘hÎd
~) Vm§{ÌH$ b±S>ñHo$n‘Yrb AmìhmZo Am{U OmoIr‘
H$) ‘O~yV ~«±S> AmoiI Am{U J«mhH$ {Zð>m {Z{‘©Vr
S>) gd©g‘mdoeH$ g§ñH¥$Vr {Z‘m©U H$aʶmgmR>r YmoaUo

… … …

[6228]-2015 4
Total No. of Questions : 4] SEAT No. :

PB-3575 [Total No. of Pages : 4

[6228]-2016
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
BL 566 MJ : Business Law and Ethics
(2023 Pattern) (Semester - II) (NEP 2020)

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. [5]

i) ________ is tool for corporate governance.
a) Training b) Recruitment
c) Communication d) Consulting
ii) ________ is known as Perspective Ethics.
a) Positive Ethics b) Transitional Ethics
c) Normative Ethics d) Functional Ethics
iii) Corporations are controlled and directed by ______.
a) Corporate Ethics b) Corporate Code
c) Corporate Governance d) Corporate Mechanism
iv) Business Ethics is form of ________.
a) Corporate Strategy b) Financial Planning
c) Applied Ethics d) Programming Language
v) Operational information is required by ______.
a) Middle Manager b) Line Manager
c) Top Managers d) All Workers

P.T.O.
Q2) What is meaning of ‘Corporate Governance’? State the Importance and
Principles of ‘Corporate Governance’. [10]

Q3) What do you mean by ‘Ethics’? Explain the Nature and Sources of ‘Ethics’.
[10]

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

a) Indian Ethos
b) Concept of Corporate Ethics
c) Issues in Corporate Governance
d) Ethics Committee



[6228]-2016 2
Total No. of Questions : 4]

PB-3575
[6228]-2016
M.Com. (Part - I)
BUSINESS PRACTICES AND ENVIRONMENT
BL 566 MJ : Business Law and Ethics
(2023 Pattern) (Semester - II) (NEP 2020)
(_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) _yi g§X^m©gmR>r B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) [aH$må`m OmJm ^am. [5]

i) ......... ho H$m°nm}aoQ> JìhZ©ÝgMo gmYZ Amho.
A) à{ejU ~) ^Vu
H$) g§àfo U S>) gëbm_gbV
ii) .......... ho n[aàoú` Z¡{VH$Vm åhUyZ AmoiIbo OmVo.
A) gH$mamË_H$ Z¡{VH$Vm ~) g§H«$_UH$mbrZ Z¡{VH$Vm
H$) gm_mÝ` Z¡{VH$Vm S>) H$m`m©Ë_H$ Z¡{VH$Vm
iii) H$m°nm}aoeZ ............ X²dmao {Z`§{ÌV Am{U {ZX}{eV Ho$bo OmVmV.
A) H$m°nm}aoQ> Z¡{VH$Vm ~) H$m°nm}aoQ> H$m`XçmMm g§J«h
H$) H$m°nm}aoQ> JìhZ©Ýg S>) H$m°nm}aoQ> `§ÌUm
iv) ì`dgm` Z¡{VH$Vm ho ......... Mo ñdê$n Amho.
A) H$m°nm}aoQ> YmoaU ~) Am{W©H$ {Z`moOZ
H$) bmJy Z¡{VH$Vm S>) àmoJ«mq_J ^mfm
v) ........... X²dmao Am°naoeZb _m{hVr Amdí`H$ Amho.
A) _Ü`_ ì`dñWmnH$ ~) bmBZ ì`ñWmnH$
H$) erf© ì`dñWmnH$ S>) gd© H$m_Jma

3 P.T.O.
àíZ 2) "H$m°nm}aoQ> JìhZ©Ýg' åhUOo H$m`? "H$m°nm}aoQ> JìhZ©ÝgMo' _hÎd Am{U VÎdo gm§Jm. [10]

àíZ 3) "Z¡{VH$Vm' åhUOo H$m`? Z¡{VH$VoMo ñdê$n Am{U ñnï> H$am. [10]

àíZ 4) {Q>nm {bhm. (H$moUË`mhr 2) [10]

A) ^maVr` AmMma
~) H$m°nm}aoQ> Z¡{VH$VoMr g§H$ënZm
H$) H$m°nm}aoQ> JìhZ©Ýg_Yrb g_ñ`m
S>) AmMma g{_Vr



[6228]-2016 4
Total No. of Questions : 6] SEAT No. :
PB3576 [Total No. of Pages : 4
[6228]-2017
M.Com. - 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 indicate full marks.

Q1) Fill in the Blanks. [6]

i) More Expansion of Foreign Investment can boost _______.

a) Employment b) Unemployment

c) Money circulation d) Demand

ii) Environment factors which are within the control of business are known
as:

a) Macro factors b) Internal factors

c) Legal factor d) External factors

iii) _______ is the founder of Pravin Masale.

a) Hukmichand Chordia b) Bhavarlal Jain

c) Dharmpal Gulati d) Kishore Biyani

iv) _______ are not categorized under Macro Environment.

a) Employees b) Suppliers

c) Government d) Competitor

P.T.O.
 v) Micro Environment is also known as: _____
a) Task Environment b) Remote Environment
c) Global Environment d) Operating Environment
vi) Big Bazar was established in India in _______ year
a) 1964 b) 2001
c) 1966 d) 1947

Q2) What is ‘Multi-National Company’? Write the Importance and Limitations of

Multi-National Companies. [18]

Q3) What is ‘Business Environment’? Explain Nature and Importance of Business

Environment. [18]

Q4) What is ‘Macro Business Environment’? Write Classification of Macro Business

Environment. [18]

Q5) Describe the Biography of ‘Kishore Biyani’ the founder of Big Bazar. [18]

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

a) Socio-Economic Environment of business.
b) Macro Economy.
c) Foreign Technology.
d) Strategic Management.



[6228]-2017 2
Total No. of Questions : 6]

PB3576
[6228]-2017
M.Com. - 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) àíZ H«$. 1 Am{U àíZ H«$. 6 A{Zdm¶© Amho.
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) [aH$må¶m OmJm ^am. [6]

i) naH$s¶ J§wVdUwH$sMm A{YH$ {dñVma .............. dmT>dy eH$Vmo.

A) amoOJma ~) ~oamoOJmar

H$) n¡em§Mo n[aMbZ S>) ‘mJUr

ii) ì¶dgm¶mÀ¶m {Z¶§ÌUmV Agbobo n¶m©daU KQ>H$ ............ åhUyZ AmoiIbo OmVmV.

A) g‘J« KQ>H$ ~) A§VJ©V KQ>H$

H$) H$m¶Xoera KQ>H$ S>) ~mø KQ>H$

iii) ................ ho àdrU ‘gmboMo g§ñWmnH$ AmhoV.

A) hþH$‘rM§X Mmoa{S>¶m ~) ^dabmb O¡Z

H$) Y‘©nmb JwbmQ>r S>) {H$emoa {~¶mUr

iv) ............. ho g‘J« n¶m©daU A§VJ©V dJuH¥$V Ho$bobo ZmhrV.

A) H$‘©Mmar ~) nwadR>mXma

H$) gaH$mar S>) ñnY©H$

[6228]-2017 3
 v) gyú‘ n¶m©daU ho .............. ¶m ZmdmZo XoIrb AmoiIbo OmVo.
A) H$m¶© n¶m©daU ~) XÿañW n¶m©daU
H$) OmJ{VH$ n¶m©daU S>) n[aMmbZ n¶m©daU
vi) ^maVmV {~J ~mOmaMr ñWmnZm ............... ‘ܶo Pmbr.
A) 1964 ~) 2001

H$) 1966 S>) 1947

à. 2) "~hþamï´>r¶ H§$nZr' åhUOo H$m¶? ~hþamï´>r¶ H§$nݶm§Mo ‘hÎd Am{U ‘¶m©Xm {bhm. [18]

à. 3) "ì¶dgm¶ n¶m©daU' åhUOo H$m¶? ì¶dgm¶ n¶m©daUmMo ñdê$n Am{U ‘hÎd ñnï> H$am. [18]

à. 4) g‘J« ì¶mdgm{¶H$ n¶m©daU åhUOo H$m¶? g‘J« ì¶mdgm{¶H$ n¶m©daUmMo dJuH$aU {bhm. [18]

à. 5) {~J ~mOmaMo g§ñWmnH$ "{H$emoa {~¶mUr' ¶m§À¶m M[aÌmMo dU©Z H$am. [18]

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

A) ì¶dgm¶mMo gm‘m{OH$-Am{W©H$ n¶m©daU

~) g‘J« AW©ì¶dñWm
H$) naH$s¶ V§ÌkmZ
S>) ì¶whaMZmË‘H$ ì¶dñWmnZ



[6228]-2017 4
Total No. of Questions : 6] SEAT No. :
PB3577 [Total No. of Pages : 4
[6228]-2018
M.Com. (Part - I)
BV 568 MJ : 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 the Remaining Question No 2 to Question no 5.
3) Figures to the right indicate full marks.

Q1) Fill in the blank with the most appropriate alternative. [6]
i) Virtue ethics emphasizes developing qualities like ______ and integrity in
a person.
a) Profit b) Innovation
c) Honesty d) Freedom
ii) Corporate ethics focus on promoting ______ behavior within an
organization.
a) Unethical b) Ethical
c) Legal d) Beneficial
iii) The Whistle Blowing Code encourages employees to report unethical
behaviour without fear of ______
a) Profit b) Revenge
c) Prize d) Promotion
iv) Indian ethical practices in Human Resource Management emphasize fair
treatment, diversity and _______ development.
a) Profitability b) Innovation
c) Competitive d) Employees
v) The Indian ethical system of financing consists of _______ and accurate
financial records.
a) Transparency b) Profitable
c) Innovative d) Monopoly
vi) ______ is the moral responsibility of a business to make a positive
contribution to society.
a) Corporate Social Responsibility b) Maximizing profits
c) Exploitation d) Unethical conduct

P.T.O.
Q2) What is Business Ethics? Explain the Types and Principles of Business Ethics.
[18]

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

Q4) Explain Ethical and Unethical issues in Information Technology and State the
Measures to Implement ethical practices in information technology. [18]

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

Environmental Crisis. [18]

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

a) Human values

b) Vedic management

c) Ethical practices in Human Resource Management

d) Sustainable Development



[6228]-2018 2
Total No. of Questions : 6]

PB3577
[6228]-2018
M.Com. (Part - I)
BV 568 MJ : 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«$. 1 Am{U àíZ H«$. 6 gº$sMo AmhoV.
2) àíZ H«$. 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) [aH$må¶m OmJm ^am. [6]

i) gÒJwU ZrVr åhUOo 춺$s‘ܶo ................. Am{U gMmoQ>r ¶mgmaIo JwU {dH${gV H$aʶmbm
‘hÎd XoVmV.
A) Z’$m ~) ZdmonH«$‘
H$) àm‘m{UH$nUm S>) ñdmV§Í¶
ii) H$m°nm}aoQ> Zr{V‘yë¶o g§ñWoVrb ................ dV©ZmMm àMma H$aʶmda bj H|${ÐV H$aVmV.
A) AZ¡{VH$ ~) Z¡{VH$
H$) H$m¶Xoera S>) ’$m¶Xoera
iii) ìhrgb ãbmoB§JMr g§{hVm H$‘©Mmè¶m§Zm .................. À¶m ^rVr{edm¶ AZ¡{VH$ dV©ZmMr VH«$ma
H$aʶmg àmoËgm{hV H$aVo.
A) Z’$m ~) à{VemoY
H$) ~jrg S>) nXmoÞVr
iv) ‘mZd g§gmYZ ì¶dñWmnZmVrb ^maVr¶ Z¡{VH$ nÕVr ݶm¶ dmJUyH$, {d{dYVm Am{U
................... {dH$mgmda ^a XoVmV.
A) ’$m¶XoeranUm ~) Zm{dݶnyU©
H$) ñnYm©Ë‘H$ S>) H$‘©Mmar
v) {dÎmnwadR>m joÌmVrb ^maVr¶ Z¡{VH$ nÕVr‘ܶo ................ Am{U AMyH$ {dÎmr¶ Zm|Xr AgVmV.
A) nmaXe©H$Vm ~) ’$m¶Xoera
H$) Zm{dݶnyU© S>) ‘ºo$Xmar
vi) g‘mOmgmR>r gH$mamË‘H$ ¶moJXmZ XoʶmMr ì¶dgm¶mMr Z¡{VH$ O~m~Xmar .............. Amho.
A) ì¶mdgm{¶H$ gm‘m{OH$ O~m~Xmar ~) Z’$m dmT>dUo
H$) emofU S>) AZ¡{VH$ AmMaU
[6228]-2018 3
à. 2) ì¶mdgm{¶H$ {ZVr‘wë¶ åhUOo H$m¶? ì¶mdgm{¶H$ {ZVr‘yë¶m§Mo àH$ma d VËdo ñnï> H$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) ‘m{hVr V§ÌkmZmVrb Z¡{VH$ d AZ¡{VH$ ‘wÔo ñnï> H$am Am{U ‘m{hVr V§ÌkmZmVrb Z¡{VH$ nÕVr bmJy
H$aʶmgmR>rMo Cnm¶ gm§Jm. [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) WmoS>³¶mV {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) ‘mZdr ‘yë¶o

~) d¡{XH$ ì¶dñWmnZ

H$) ‘mZd g§gmYZ ì¶dñWmnZmVrb Z¡{VH$ nÕVr

S>) emœV {dH$mg



[6228]-2018 4
Total No. of Questions : 4] SEAT No. :

PB-3578 [Total No. of Pages : 4

[6228]-2019
M.Com. - I
BUSINESS ADMINISTRATION
CS 569 MJ : Corporate Social Responsibility
(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 with most appropriate answer (Any 5) : [5]
i) _________ is the purpose of assessing the current state of CSR
activities.
a) To ignore stakeholder concerns
b) To identify areas for improvement and measure progress
c) To reduce transparency in CSR practices
ii) CSR stands for _________.
a) Corporate Service Responsibility
b) Corporate Social Responsibility
c) Corporate System Responsibility
iii) _________ is an example of evolving stakeholder in CSR.
a) Shareholders only
b) Government only
c) Employees and Communities
iv) CSR policies and governance structure are important because they
_____.
a) Prioritize profits over social responsibility
b) Ensure ethical and sustainable practices
c) Limit business operations

P.T.O.
 v) Triple Bottom Line Approach considers _______.
a) Only Economic Consideration
b) Economic, Social and Environmental performance
c) Only Environmental performance
vi) System based approach emphasizes on ________ in CSR development.
a) Fragmented strategies
b) Collaboration and Mutual Understanding
c) Ignoring stakeholder interests

Q2) Define Corporate Social Responsibility. Explain the concept of Corporate

Social Responsibility (CSR) and its significance in modern business practices.
[10]
OR
Discuss the concept of CSR towards stakeholders and its importance in
building sustainable relationships and trust. Provide examples of companies
that have successfully integrated stakeholder-centric CSR strategies and the
benefits they have derived. [10]

Q3) Discuss the key steps involved in implementing CSR programs effectively
within an organization. [10]
OR
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) Write Short Notes on (Any Two) : [10]

a) Evolution of CSR
b) Triple Bottom Line Theory of CSR
c) CSR Assessment
d) CSR Activities conducted by any two companies and duly recognized
for the efforts


[6228]-2019 2
Total No. of Questions : 4]

PB-3578
[6228]-2019
M.Com. - I
BUSINESS ADMINISTRATION
CS 569 MJ : Corporate Social Responsibility
(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$S>rb A§H$ nyU© JwU Xe©{dVmV.
3 ) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nmhmdr.

àíZ 1) `mo½` n`m©`mMr {ZdS> H$ê$Z [aH$må`m OmJm ^am (H$moUË`mhr nmM) … [5]
i) CSR CnH«$_m§À`m gÚpñWVrMo _wë`m§H$Z H$aÊ`mMm CÔoe ............... Amho.
A) ^mJYmaH$m§À`m qMVm§H$S>o Xþb©j H$aUo
~) gwYmaUogmR>r joÌ AmoiIUo Am{U àJVr _moOUo
H$) CSR nÕVt_Ü`o nmaXe©H$Vm H$_r H$aUo
ii) CSR hm ............. Xe©dUmam
A) ì`mdgm{`H$ godm O~m~Xmar
~) ì`mdgm{`H$ gm_m{OH$ O~m~Xmar
H$) ì`mdgm{`H$ {gñQ>_Mr O~m~Xmar
iii) ............. ho CSR _Ü`o ^mJYmaH$m§Zm g_m{dï> H$aÊ`mMo CXmhaU Amho.
A) \$º$ ^mJYmaH$
~) \$º$ gaH$ma
H$) H$_©Mmar Am{U g_wXm`

3 P.T.O.
 iv) CSR YmoaUo Am{U emgZ aMZm _hÎdmÀ`m AmhoV H$maU Vo ............
A) gm_m{OH$ O~m~Xmarnojm Zâ`mbm àmYmÝ` XoVmV
~) Z¡{VH$ Am{U emídV nÕVtMr ImÌr H$aVmV
H$) ì`dgm` H$m`©àUmbr gr{_V H$aVmV
v) Ì¡Jw{UH$ nm`m§Va {gÕm§V Ho$di ............. {dMmamV KoVmo.
A) Ho$di Am{W©H$ à{V\$b
~) Am{W©H$, gm_m{OH$ Am{U n`m©daUr` H$m_{Jar
H$) Ho$di n`m©daUr` H$m_{Jar
vi) CSR {dH$mgm_Ü`o àUmbr AmYm[aV Ñï>rH$moZ .............. `mda ^a XoVmo.
A) I§{S>V YmoaUo
~) ghH$m`© Am{U nañna g_O
H$) ^mJYmaH$m§Mo {hV Xþb©{jV H$aUo

àíZ 2) 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$am. [10]
qH$dm
^mJYmaH$mgmR>r CSR Mr g§H$ënZm Am{U emídV g§~§Y Am{U {dídmg {Z_m©U H$aÊ`mgmR>r
{VMo _hÎd `mda MMm© H$am. ^mJYmaH$ - H|${ÐV CSR YmoaUo Am{U Ë`m§Zm {_imbobo \$m`Xo
`eñdr[aË`m EH${ÌV Ho$boë`m H§$nÝ`m§Mr CXmhaUo Úm. [10]

àíZ 3) g§ñWo_Ü`o CSR H$m`©H«$_ à^mdrnUo A§_bmV AmUÊ`mV Jw§Vboë`m à_wI nm`è`m§da MMm© H$am.
[10]
qH$dm
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 Z¡{VH$ `w{º$dmXmda MMm©
H$am. [10]

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

A) CSR Mr CËH«$m§Vr
~) CSR Mm Ì¡Jw{UH$ nm`m§Va {gÕm§V
H$) CSR _yë`m§H$Z
S>) H$moUË`mhr XmoZ H§$nÝ`m§Ûmao Am`mo{OV Ho$bobo CSR CnH«$_ Am{U à`ËZ



[6228]-2019 4
Total No. of Questions : 6] SEAT No. :
PB3579 [Total No. of Pages : 4
[6228]-2020
M.Com. - 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) Questions No. 1 & 6 are compulsory.
2) Solve any three questions from the Remaining Question No. 2 to Question No. 5.
3) Figures to the right indicate full marks.

Q1) Fill in the blank with the most appropriate alternative. [6]
i) The set of processes developed in an organization to create, gather, store,
transfer, and apply knowledge, is known as ________.
a) Organizational learning’s
b) Knowledge management
c) Organizational memory
d) Knowledge assets
ii) Expertise and experience of organizational members that has not been
formally documented is known as ________.
a) Knowledge sharing
b) Tacit knowledge
c) Organizational learning
d) Organizational memory
iii) ________ is the stored learning from an organization’s history that can
be used for decision-making and other purposes.
a) Organizational learning
b) Knowledge warehouse
c) Best practices
d) Organizational memory
iv) The most successful solutions or problem- solving methods that have
been developed by specific organization or industry is known as _______.
a) Organizational memory
b) Knowledge management
c) Best practices
d) Standard operating procedures
P.T.O.
 v) Major knowledge work applications include _______
a) Investment workstations, computer-aided design systems, and
intelligent agents
b) Document imaging systems
c) Virtual reality systems, intelligent agents, and investment workstations
d) Computer-aided design systems, virtual reality systems, and
investment workstations
vi) ________ method of knowledge audit focuses on comparing performance
against industry standards.
a) Benchmarking
b) Balance Scorecard
c) SWOT Analysis
d) None of the above

Q2) What is Knowledge Management? Explain the Approaches and Process of

Knowledge Management. [18]

Q3) What is Knowledge sharing? Explain the tools and types of Knowledge sharing.[18]

Q4) Explain in details the Concepts of Total Quality Management (TQM) and
Knowledge Management and Customer Relationship Management (CRM) and
Knowledge Management. [18]

Q5) Define the term Knowledge Strategies. Explain the, Nature, Scope of knowledge
strategy and knowledge strategy creation. [18]

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

a) Organizational Learning.
b) System of Presenting Knowledge.
c) Marketing and Knowledge Management.
d) Knowledge engineering for IT based services.



[6228]-2020 2
Total No. of Questions : 6]

PB3579
[6228]-2020
M.Com. - 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«$. 1 Am{U àíZ H«$. 6 A{Zdm¶© Amho.
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) [aH$må¶m OmJm ^am. [6]

i) kmZ V¶ma H$aUo, Jmoim H$aUo, g§J«{hV H$aUo, hñVm§V[aV H$aUo Am{U bmJy H$aUo ¶mgmR>r g§ñWo‘ܶo
{dH${gV Ho$boë¶m à{H«$¶m§Mm g§M .......... åhUyZ AmoiIbm OmVmo.
A) g§ñWmË‘H$ {ejU ~) kmZ ì¶dñWmnZ
H$) g§ñWmË‘H$ ñ‘¥Vr S>) kmZ g§nÎmr
ii) Am¡nMm[aH$nUo XñVEodOrH$aU Z Ho$bobo g§ñWmË‘H$ gXñ¶m§Mo H$m¡eë¶ Am{U AZw^d ...........
åhUyZ AmoiIbo OmVmV.
A) kmZmMr gm‘m{¶H$aU ~) ‘m¡{bH$ kmZ
H$) g§ñWmË‘H$ {ejU S>) g§ñWmË‘H$ ñ‘¥Vr
iii) ............ ho g§ñWoÀ¶m B{VhmgmVrb g§J«{hV {ejU Amho Oo {ZU©¶ KoʶmH$[aVm Am{U BVa
hoVy§gmR>r dmnabo OmD$ eH$Vo.
A) g§ñWmË‘H$ {ejU ~) kmZmMo H$moR>ma
H$) gdm}Îm‘ nÕVr S>) g§ñWmË‘H$ ñ‘¥Vr
iv) {d{eîQ> g§ñWm qH$dm CÚmoJmÛmao {dH${gV Hoo$boë¶m gdm©V ¶eñdr Cnm¶ qH$dm g‘ñ¶m gmoS>dʶmÀ¶m
nÕVr .............. åhUyZ AmoiIë¶m OmVmV.
A) g§ñWmË‘H$ ñ‘¥Vr ~) kmZ ì¶dñWmnZ

H$) gdm}Îm‘ nÕVr S>) ‘mZH$ H$m¶©nÕVr

[6228]-2020 3
 v) ‘w»¶ kmZ H$m¶© AZwà¶moJm§‘ܶo ................ ho g‘m{dï> Amho.
A) J§wVdUyH$ dH©$ñQ>oeÝg, H$m°å߶wQ>a-ES>oS> {S>PmBZ {gñQ>‘ Am{U ~w{Õ‘mZ EO§Q>
~) XñVEodO B‘oqOJ àUmbr
H$) ìhÀ¶w©Ab [aA°{bQ>r {gñQ>‘, ~w{Õ‘mZ EO§Q> Am{U Jw§wVdUyH$ dH©$ñQ>oeÝg
S>) g§JUH$-ghmpæ¶V {S>PmBZ àUmbr, Am^mgr dmñV{dH$Vm àUmbr Am{U Jw§VdUyH$
dH©$ñQ>oeÝg
vi) kmZ A§Ho$jUmMr ............. nÕV CÚmoJ ‘mZH$m§er H$m‘{JarMr VwbZm H$aʶmda bj H|${ÐV
H$aVo.
A) ~§oM‘m{Hª$J ~) {e„H$ ñH$moAaH$mS>©
H$) SWOT {dûcofU S>) darbn¡H$s H$mhrhr Zmhr

à. 2) kmZ ì¶dñWmnZ åhUOo H$m¶? kmZ ì¶dñWmnZmMo Ñï>rH$moZ Am{U à{H«$¶m ñnîQ> H$am. [18]

à. 3) kmZ gm‘m¶rH$aU åhUOo H$m¶? kmZ gm‘m¶rH$aUmMr gmYZo Am{U àH$ma ñnï> H$am. [18]

à. 4) EHy$Z JwUdÎmm ì¶dñWmnZ Am{U kmZ ì¶dñWmnZ Am{U J«mhH$ g§~§Y ì¶dñWmnZ Am{U kmZ ì¶dñWmnZ
g§H$ënZm Vnerbdma ñnîQ> H$am. [18]

à. 5) kmZ ì¶yhaMZm ¶m g§H$ënZoMr ì¶m»¶m H$am. kmZ ì¶yhaMZoMo ñdê$n, ì¶már Am{U kmZ ì¶yhaMZm
{Z{‘©VrMo ñnï>rH$aU Úm. [18]

à. 6) WmoS>³¶mV {Q>nm {bhm (H$moU˶mhr XmoZ) [10]

A) g§KQ>ZmË‘H$ {ejU
~) kmZ gmXa H$aʶmMr àUmbr
H$) {dnUZ Am{U kmZ ì¶dñWmnZ
S>) IT AmYm[aV godm§gmR>r kmZ A{^¶m§{ÌH$sH$aU



[6228]-2020 4
Total No. of Questions : 6] SEAT No. :
PB3580 [Total No. of Pages : 4
[6228]-2021
M.Com. - I
ADVANCED BANKING & FINANCE
LP 571 MJ : Banking Law and Practices
(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) Fill in the blanks by selecting suitable choice. [6]

i) The prevention of Money Loundering Act - 2002 come into force
on _______.
a) 01 July 2005
b) 01 April 2002
c) 01 March 2003
d) 23 April 2004
ii) FERA was changed by _______ in India.
a) PUMA
b) FEMA
c) FAMA
d) FERA
iii) The loan fortfolio is a major ___________ of banks.
a) Asset
b) Liabilities
c) Investment
d) Profit
iv) The Basel guidelines are created by the _________.
a) Basel committee of central banks
b) RBI
c) Government of India
d) None of the above
P.T.O.
 v) _________ is a conductive to making banking transactions easy, accurate
and secure.
a) Banking Recruitment
b) Banking Technology
c) Government control
d) All of above
vi) ________ technology enables customers to perform banking transactions
using their smart phones.
a) Virtul Reality
b) Augemented Reality
c) Mobile Banking
d) Quantum computing

Q2) Explain the provision of the prevention of money Loundering Act, 2002
pertaining to obligations of the summons, searches and seizures. [18]

Q3) Explain various provisions under section 1 to 2 of the foreign exchange

management Act, 1999. [18]

Q4) Define Non-performing Assets. Explain strategic approach in Reduction of

Non-Performing Assets. [18]

Q5) What is the meaning of Banking Ombudsman scheme 2006. Explain the
Grounds of complaint and Procedure for filing complaint. [18]

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

a) Offence of money loundering.
b) Foreign exchange limit for Individual in India.
c) Overview of Basel I.
d) Impact of mergers amongst Public Sector Banks.



[6228]-2021 2
Total No. of Questions : 6]

PB3580
[6228]-2021
M.Com. - I
ADVANCED BANKING & FINANCE
LP 571 MJ : Banking Law and 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 gº$sMo AmhoV.
2) àíZ H«$. 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.

à. 1) ¶mo½¶ n¶m©¶ {ZdSy>Z [aº$ OmJm ^am. [6]

i) Ad¡Y g§nÎmrMo ewÕrH$aU à{V~§Y A{Y{Z¶‘, 2002 ¶m H$m¶XçmMr A§‘b~OmdUr ...............
nmgyZ H$aʶmV Ambr.
A) 1 Owb¡ 2005 ~) 1 E{àb 2002
H$) 1 ‘mM© 2003 S>) 23 E{àb 2004
ii) ^maVmVrb FERA hm H$m¶Xm .............. ‘ܶo ~XbʶmV Ambm.
A) PUMA ~) FEMA
H$) FAMA S>) FERA
iii) H$O© nmoQ>©’$mo{bAmo hr ~±H$m§Mr à‘wI ............... Amho.
A) ‘mb‘Îmm ~) Xo¶Vm
H$) J§wVdUyH$ S>) Z’$m
iv) ~ogob ‘mJ©Xe©H$ {Z¶‘m§Mr {Z{‘©Vr ............. H$Sy>Z Ho$br OmVo.
A) H|$Ðr¶ ~±H$m§Mr ~ogob g{‘Vr ~) [aPìh© ~±H$
H$) ^maV gaH$ma S>) ¶mn¡H$s Zmhr
v) ~±H$m§Mo ì¶dhma gmo߶m nÕVrZo, AMyH$nUo d gwa{jVnUo hmoʶmgmR>r ............... Cn¶wº$ Amho.
A) ~±qH$J H$‘©Mmar ^aVr ~) ~±qH$J V§ÌkmZ
H$) gaH$mar {Z¶§ÌU S>) darb gd©
vi) .............. V§ÌkmZ J«mhH$m§Zm ˶m§À¶m ñ‘mQ>© ’$moZMm dmna H$ê$Z ~±qH$J ì¶dhma H$aʶmg gj‘
H$aVo.
A) Am^mgr dmñVd (VR) ~) g§d{Y©V dmñV{dH$Vm (AR)
H$) ‘mo~mB©b ~±qH$J S>) ¹$m§Q>‘ g§JUZ

[6228]-2021 3
à. 2) Ad¡Y g§nÎmr ewÕrH$aU à{V~§Y A{Y{Z¶‘, 2002 ‘Yrb hOa amhʶmMo AmXoe, Vnmg Am{U Oár
g§X^m©Vrb VaVyXr ñnîQ> H$am. [18]

à. 3) naH$s¶ {d{Z‘¶ ì¶dñWmnZ H$m¶Xm, 1999 ‘Yrb H$b‘ 1 d 2 A§VJ©V AgUmè¶m {d{dY VaVyXr ñnï>
H$am. [18]

à. 4) AZwËnmXH$ ‘mb‘ÎmoMr ì¶m»¶m H$am. AZwËnmXH$ ‘mb‘Îmm H$‘r H$aʶmÀ¶m Ñï>rZo ì¶yhaMZmË‘H$ Ñï>rH$moZ
ñnï> H$am. [18]

à. 5) ~±qH$J bmoH$nmb ¶moOZm 2006 Mm AW© gm§Jm. gd©gm‘mݶ VH«$mar Am{U VH«$ma XmIb H$aʶmMr nÕV
ñnîQ> H$am. [18]

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

A) Ad¡Y g§nÎmrMm JwÝhm

~) ^maVr¶ 춺$s¨gmR>r naH$s¶ MbZ ‘¶m©Xm
H$) ~ogob - I Mo nwZamdbmoH$Z
S>) gmd©O{ZH$ joÌmVrb ~±H$m§da {dbrZrH$aUmMm hmoUmam n[aUm‘



[6228]-2021 4
Total No. of Questions : 4] SEAT No. :

PB-3581 [Total No. of Pages : 4

[6228]-2022
M.Com. (Part - I)
ADVANCED BANKING AND FINANCE
PS572MJ : Banking Product 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) _______service is offered in both traditional and modern banking
a) Deposit b) NEFT
c) ATM d) 24 Hours service
ii) Personal interaction is the advantage of ________ type of banking.
a) Traditional b) Modern
c) Digital d) E-banking
iii) In general, the concept of wealth management is used for _______
individuals.
a) High income person b) Poor
c) Foreigner d) Farmer
iv) _______industry is important to reduce risk
a) Insurance b) Investment banking
c) E banking d) Digital banking
v) In digital banking ______ is not expected.
a) Online service b) Mobile Banking
c) Net Banking d) Personal interaction
vi) An Automated Tailor Machine is an example of a _______.
a) Digital banking b) Traditional banking
c) Co-operative banking d) None of these

P.T.O.
Q2) Write the advantages of digital banking. [10]

Q3) Explain the need for cyber security. [10]

Q4) Write short notes (Any Two) : [10]

a) Disadvantages of Modern Banking
b) Challenges of cyber security
c) Objectives of National Cyber Security Policy
d) Fintech



[6228]-2022 2
Total No. of Questions : 4]

PB-3581
[6228]-2022
M.Com. (Part - I)
ADVANCED BANKING AND FINANCE
PS572MJ : Banking Product and Services
(2023 Pattern) (Semester - II)
(_amR>r ê$nm§Va)
doi : 2 Vmg ] [ EHy$U JwU : 35
gyMZm : 1 ) gd© àý Amdí`H$ AmhoV.
2 ) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.

àíZ 1) [aH$må`m OmJm ^am. (H$moUË`mhr nmM) [5]

i) ........... hr godm nma§n[aH$ Am{U AmYw{ZH$ ~±qH$J `m XmoÝhr àH$mamV {Xbr OmVo.
A) R>do r ~) NEFT
H$) ATM S>) Mmodrg Vmg godm
ii) d¡`{º$H$ g§dmX ........... àH$maÀ`m ~±qH$JMm \$m`Xm Amho.
A) nma§n[aH$ ~) AmYw{ZH$
H$) {S>{OQ>b S>) B©-~±qH$J
iii) gd©gmYmaUnUo g§nÎmr ì`dñWmnZ hr g§H$ënZm ........... ì`{º$gmR>r dmnabr OmVo.
A) Cƒ CËnÞ AgUmè`m ~) Jar~
H$) {dXoer S>) eoVH$ar
iv) OmoIr_ H$_r H$aÊ`mgmR>r .......... hm CÚmoJ _hËdmMm Amho.
A) {d_m ~) Jw§VdUyH$ ~±qH$J
H$) B©-~±qH$J S>) {S>{OQ>b ~±qH$J
v) {S>{OQ>b ~±qH$J _Ü`o ........... Ano{jV Zmhr.
A) Am°ZbmBZ godm ~) _mo~B©b ~±qH$J
H$) ZoQ> ~±qH$J S>) d¡`{º$H$ g§dmX
vi) Am°Q>mo_moQ>oS> Q>oba _erZ ............. Mo CXmhaU Amho.
A) {S>{OQ>b ~±qH$J ~) nma§n[aH$ ~±qH$J
H$) ghH$mar ~±qH$J S>) `mn¡H$s Zmhr

3 P.T.O.
àíZ 2) {S>{OQ>b ~±qH$JMo \$m`Xo {bhm. [10]

àíZ 3) gm`~a gwajoMr JaO ñnï> H$am. [10]

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

A) AmYw{ZH$ ~±Ho$Mo VmoQ>o
~) gm`~a gwajoMr AmìhmZo
H$) amï´>r` gm`~a gwajm YmoaUmMr C{ÔîQ>ço
S>) {\$ZQ>oH$



[6228]-2022 4
Total No. of Questions : 4] SEAT No. :
PB3582 [Total No. of Pages : 4
[6228]-2023
M.Com. (Part - I)
MP-573-MJ : MONETARY POLICY
(Credit 2023 Pattern) (Semester - II)

Time : 3 Hours] [Max. Marks : 70

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

Q1) Fill in the blanks. (any six) [6]

i) The primary purpose of the RBI is to the maintain.
a) Wealth b) Exchange Rate
c) Price stability b) None of the above
ii) The Monetary Policy Framework is formulated by ________.
a) Reserve Bank of India b) Bank of India
c) State bank d) None of the above.
iii) MMT Stands for _________.
a) Modern Method Theory (MPT)
b) Modern Management Theory (MBT)
c) Modern Monetary Theory (MMT)
d) All of the above
iv) The ________ is calculated by considering the inflation variation and the
optimal output variation.
a) Deficiency monetary policy b) Efficiency monetary policy
c) Excess monetary policy d) Decrease in output Policy
v) ________ aim to reduce the rates of monetary expansion by putting
some limits on the flow of money in the economy.
a) Contractionary policies b) Fixed Policy
c) Both (a) and (b) d) None of the above

P.T.O.
 vi) ________ of the Following is an Instruments Monetary Policy used by
RBI.
a) SLR b) CRR
c) Bank Rate b) All of the above
vii) Wich of the Following is objectives of Monetary Policy.
a) Economic Growth b) Price Stability
c) Financial Market Stability d) All of the above

Q2) Define the term of Monetary Policy? Explain the Objective of Monetary Policy.[20]
OR
What do yon mean by Modern Monetary Theory? Explain the Challenges in
implementing of Modern Monetary Theory.

Q3) Define the Monetary Policy.? Explain the difference between Accommodative
and Stabilization of Monetary Policy. [20]
OR
Define the term of Expansionary Monetary Policy? Explain the Features of
Expansionary Monetary Policy.

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

a) Importance of Monetary Policy
b) Monetary Policy in Emerging Markets
c) Explain the Exchange rate Stability
d) Designing of Monetary Policy.
e) Explain the Function of Monetary Policy Committee.
f) Explain the Quantitative Instruments of RBI.



[6228]-2023 2
Total No. of Questions : 4]

PB3582
[6228]-2023
M.Com. (Part - I)
MP-573-MJ : MONETARY POLICY
(Credit 2023 Pattern) (Semester - II)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 70
gyMZm …- 1) gd© àíZ 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 àíZn{ÌH$m nhmdr.

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

i) RBI Mm àmW{‘H$ hoVy ............... amIUo hm Amho.
A) g§nÎmr ~) {d{Z‘¶ Xa
H$) qH$‘V pñWaVm S>) darbn¡H$s Zmhr
ii) MbZ{df¶H$ YmoaU AmamIS>m ................ Ûmao V¶ma Ho$bm OmVmo.
A) [aPìh© ~±H$ Am°’$ B§{S>¶m ~) ~±H$ Am°’$ B§{S>¶m
H$) ñQ>oQ> ~±H$ S>) darbn¡H$s H$mhrhr Zmhr
iii) MMT åhUOo ................
A) AmYw{ZH$ nÕVr {gÕm§V (E‘nrQ>r) ~) AmYw{ZH$ ì¶dñWmnZ {gÕm§V (E‘~rQ>r)
H$) AmYw{ZH$ MbZ {gÕm§V (MMT) S>) darbn¡H$s Zmhr
iv) ............ MbZdmT>rMm ’$aH$ Am{U Bï>V‘ AmCQ>nwQ> ’$aH$ {dMmamV KoD$Z JUZm Ho$br OmVo.
A) H$‘VaVm ‘m¡{ÐH$ YmoaU ~) H$m¶©j‘Vm Am{W©H$ YmoaU
H$) OmXm MbZ{df¶H$ YmoaU S>) CËnmXZ YmoaUmV KQ>
v) ............. AW©ì¶dñWoVrb n¡emÀ¶m àdmhmda H$mhr ‘¶m©Xm KmbyZ Am{W©H$ {dñVmamMo Xa H$‘r
H$aʶmMo C{Ôï> Amho.
A) AmHw§$MZ{df¶H$ YmoaUo ~) {Z{üV YmoaU
H$) XmoÝhr (A) Am{U (~) S>) darbn¡H$s H$mhrhr Zmhr

[6228]-2023 3
 vi) Imbrbn¡H$s ............... gmYZ MbZ YmoaU RBI Ûmao dmnabo OmVo.
A) SLR ~) CRR
H$) ~±H$ Xa S>) ¶mn¡H$s gd©
vii) Imbrbn¡H$s H$moUVo MbZ{df¶H$ YmoaUmMo C{Ôï>o AmhoV.
A) Am{W©H$ dmT> ~) qH$‘V pñWaVm
H$) Am{W©H$ ~mOma pñWaVm S>) darb gd©

à. 2) MbZ{df¶H$ YmoaUmMr g§km n[a^m{fV H$am? MbZ{df¶H$ YmoaUmMo C{Ôï> ñnï> H$am. [20]
qH$dm
AmYw{ZH$ MbZ {gÕm§V åhUOo H$m¶? AmYw{ZH$ MbZ {gÕm§VmÀ¶m A§‘b~OmdUrVrb AmìhmZo ñnï> H$am.

à. 3) MbZ{df¶H$ YmoaUmMr ì¶m»¶m ñnï> H$am. AZwHy$b MbZ{df¶H$ YmoaU Am{U pñWarH$aU MbZ{df¶H$
YmoaU ¶mVrb ’$aH$ ñnï> H$am. [20]
qH$dm
{dñVmamË‘H$ Am{W©H$ YmoaUmMr g§km ñnï> H$am. {dñVmamË‘H$ Am{W©H$ YmoaUmMr d¡{eï²>¶o ñnï> H$am.

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

A) MbZ{df¶H$ YmoaUmMo ‘hÎd ñnï> H$am.
~) CX¶moÝ‘wI ~mOmanoR>oVrb MbZ{df¶H$ YmoaU
H$) {d{Z‘¶ Xa pñWaVm ñnîQ> H$am.
S>) MbZ{df¶H$ Am{W©H$ YmoaUmMr AmamIS>m ñnï> H$am.
B) MbZ{df¶H$ YmoaU g{‘VrMo H$m¶© ñnï> H$am.
’$) RBI Mo JwUmË‘H$ gmYZo ñnï> H$am.



[6228]-2023 4
Total No. of Questions : 6] SEAT No. :
PB3583 [Total No. of Pages : 4
[6228]-2024
M.Com. (Part - I)
ADVANCED MARKETING
CR 574 MJ : Public Relations and Corporate Communications
(2023 Pattern) (Credit System) (Semester - II)

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. [6]

i) Which of the following is not a functions of PR Department.
a) Selling b) Corporate communication
c) Lobbying d) None of the above
ii) _______ 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
d) None of the above
iii) Corporate communication is _________ in nature.
a) Simple b) Plain
c) Complex d) Negative
iv) Information Technology Act was enacted in the year.
a) 2000 b) 2001
c) 2002 d) 2003
v) In which year was the copyright act was enforced.
a) 1956 b) 1957
c) 1958 d) 1959
vi) Elements of corporate communication include ______ identify and
corporate image.
a) Employee b) Consumer
c) Brand d) Competitor
P.T.O.
Q2) State computer skills for public relations? Clarify new media for public relations.[18]

Q3) What is time management skills? How to manage several tasks at once? [18]

Q4) State meaning of public relations? Interprete role and scope of public relations.[18]

Q5) Write meaning of corporate Blogging. Explain types and characteristics of

corporate Blogging. [18]

Q6) Write short notes (Any 2 out of 4) [10]

a) Social Responsibility

b) Corporate communication

c) Digital Marketing

d) Sales promotion



[6228]-2024 2
Total No. of Questions : 6]

PB3583
[6228]-2024
M.Com. (Part - I)
ADVANCED MARKETING
CR 574 MJ : Public Relations and Corporate Communications
(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 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.

à. 1) [aH$må¶m OmJr ¶mo½¶ eãX {bhm. [6]

i) .............. ho OZg§nH©$ {d^mJmMo H$m¶© Zmhr.
A) {dH«$s ~) ì¶mdgm{¶H$ g§àofU
H$) JQ>~mOr S>) darbn¡H$s H$moUVohr Zmhr
ii) ............... åhUOo ‘m¶H«$moãbm°JtJ hmo¶.
A) H§$nZrZo àXeuV Ho$bobo ãbm°J
~) Á¶m ãbm°J ‘ܶo ‘¶m©XrV d¡¶{º$H$ nmoñQ> AmhoV, Á¶mV ‘¶m©XrV Ajao AmhoV
H$) darbn¡H$s gd©
S>) darbn¡H$s H$moUVohr Zmhr
iii) ì¶mdgm{¶H$ g§àofU ho ................ ñdê$nmMo Amho.
A) gmono ~) gmYo
H$) JwV§ mJwV§ rMo S>) ZH$mamË‘H$
iv) ‘m{hVr V§ÌkmZ H$m¶Xm .............. dfu ApñVËdmV Ambm.
A) 2000 ~) 2001
H$) 2002 S>) 2003
v) ............. dfu H$m°nramB©Q> H$m¶Xm ApñVËdmV Ambm.
A) 1956 ~) 1957
H$) 1958 S>) 1959
vi) ì¶mdgm{¶H$ g§àofU KQ>H$m§‘ܶo .............. AmoiIUo d ì¶mdgm{¶H$ à{V‘m ¶m§Mm g‘mdoe
Amho.
A) H$‘©Mmar ~) J«mhH$
H$) à{V‘m S>) ñnY©H$
[6228]-2024 3
à. 2) OZg§nH$m©gmR>r g§JUH$s¶ H$m¡eë¶ {deX H$am. OZg§nH$m©gmR>r ZdrZ gm‘m{OH$ ‘mܶ‘m§Mm dmna ñnï>
H$am. [18]

à. 3) doioMo ì¶dñWmnZ H$m¡eë¶ åhUOo H$m¶? EH$mM doir AZoH$ H$m¶} H$go H$amdo? [18]

à. 4) OZg§nH$m©Mm AW© ñnï> H$am. OZg§nH$m©Mr ^y{‘H$m d ì¶márMo ñnï>rH$aU H$am. [18]

à. 5) gm‘m{OH$ ãbm°JtJMm AW© {bhm. gm‘m{OH$ ãbm°JrJMo àH$ma d d¡{eï>ço ñnï> H$am. [18]

à. 6) WmoS>³¶mV {Q>nm {bhm. (4 n¡H$s 2) [10]

A) gm‘m{OH$ O~m~Xmar
~) ì¶mdgm{¶H$ g§àofU
H$) {S>OrQ>b {dnUZ
S>) {dH«$s d¥Õr



[6228]-2024 4
Total No. of Questions : 3] SEAT No. :

PB-3584 [Total No. of Pages : 2

[6228]-2025
M.Com. - I
ADVANCED MARKETING
BR - 575 MJ : Branding
(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) Define Branding. Explain the features and Importance of Branding. [10]

Q2) Explain the types of Branding. [10]

Q3) Short notes (Any three) : [15]

a) Branding in the age of social media
b) Brand planning
c) Branding opportunities
d) Brand Building strategies



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

PB-3584
[6228]-2025
M.Com. - I
ADVANCED MARKETING
BR - 575 MJ : Branding
(2023 Pattern) (Semester - II)
(_amR>r ê$nm§Va)
doi : 2 Vmg] [EHy$U JwU : 35
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ àíZmMo nwU© JwU Xe©{dVmV.
3) g§X^m©gmR>r ‘wi B§J«Or àíZn{ÌH$m nhmdr.

àíZ 1) {MÝhm{H§$V Mr ì`m»`m gm§JyZ d¡{eï>ço d _hËd {deX H$am. [10]

àíZ 2) {MÝhmqH$V Mo àH$ma ñnï> H$am. [10]

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

A) gm_m{OH$ _mÜ`_ `wJmV {MÝhmqH$V

~) {MÝhmH§$Z {Z`moOZ

H$) {MÝhmqH$V_Yrb g§Yr

S>) {MÝhmqH$V ~m§YUr ì`whaMZm



2
Total No. of Questions : 6] SEAT No. :
PB3585 [Total No. of Pages : 4
[6228]-2026
M.Com. (Part - I)
MARKETING
MS-576-MJ : Service Marketing
(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) Fill in the blanks by selecting suitable choice. (Any 6) : [6]

i) According to service quality model, willingness of employees to solve
problems of customers is classified as _________
a) Responsiveness b) Assurance
c) Empathy d) Reliability
ii) ______ is one of the core elements in service strategy formulation.
a) Segmentation b) Targeting
c) Positioning d) Competitiveness
iii) Types of Intermediaries used in service delivery is _____
a) Franchisees b) Agents and Brokers
c) Electronic channels d) All of the above
iv) A service-focused firm offers a ________ range of services to a fairly
broad market.
a) Wider b) Limited
c) Less d) More
v) Service pricing strategies is _______.
a) The service Leadership position
b) Price is measure of Quality in services
c) Nonmonetary costs & prices
d) Time costs
P.T.O.
 vi) Services that do not meet customer expectations are called ______

a) Service failures b) Critical incidents

c) Function failures d) Service recoveries

vii) The centralised mass product in of services is difficult due to the ________

a) Inseparability b) Intangibility

c) Homogeneity d) Perishability

Q2) Define the term ‘Services’. Explain in detail the various types of services[18]

Q3) Explain in detail the Designing of Services Mix with reference to Product and
Price. [18]

Q4) What is ‘Promotion Mix’? Explain the designing of service mix with reference
to promotion mix. [18]

Q5) Define Consumer Satisfaction and Explain Measuring Consumer Satisfaction?

[18]

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

a) Difference between goods and services

b) Consumer Satisfaction

c) Customer Loyalty

d) Service Pricing Strategies



[6228]-2026 2
Total No. of Questions : 6]

PB3585
[6228]-2026
M.Com. (Part - I)
MARKETING
MS-576-MJ : Service Marketing
(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¶© Amho.
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) ¶mo½¶ n¶m©¶ {ZdSy>Z [aH$må¶m OmJm ^am. (H$moU˶mhr ghm) [6]

i) godm JwUdÎmoÀ¶m ‘m°S>obZwgma, H$‘©Mmè¶m§Mr J«mhH$m§À¶m g‘ñ¶m gmoS>dʶmMr BÀN>m ...............
åhUyZ dJuH¥$V Ho$br OmVo.
A) à{VgmX ~) AmœmgZ
H$) ghmZw^yVr S>) {dœmgmh©Vm
ii) ........... ho godm YmoaU V¶ma H$aʶmÀ¶m ‘w»¶ KQ>H$m§n¡H$s EH$ Amho.
A) {d^mOZ ~) bú¶rH$aU
H$) nmo{PeqZJ S>) ñnYm©Ë‘H$Vm
iii) godm {dVaUm‘ܶo dmnabo OmUmao ‘ܶñWm§Mo àH$ma ............. AmhoV.
A) ’«±$Mm¶Pr ~) EO§Q> Am{U Xbmb
H$) Bbo³Q´>m°{ZH$ M°Zob S>) darb gd©
iv) godm-H|${ÐV ’$‘© ~è¶mn¡H$s ì¶mnmH$ ~mOmanoR>oV godm§Mr ............. loUr Am°’$a H$aVo.
A) {dñVrU© ~) ‘¶m©{XV
H$) H$‘r S>) A{YH$
v) godm qH$‘V ì¶yhaMZm .............. Amho.
A) godm ZoV¥Ëd pñWVr ~) godm§‘Yrb JwUdÎmoMo ‘moO‘mn
H$) Zm-‘m¡{ÐH$ IM© Am{U {H$‘Vr S>) g‘¶ 춶
[6228]-2026 3
 vi) J«mhH$m§À¶m Anojm nyU© Z H$aUmè¶m godm§Zm ............... åhUVmV.
A) godm A¶eñdr ~) J§^ra KQ>Zm
H$) H$m¶© A¶eñdr S>) godm nwZàm©ár
vii) godoMo H|$ÐH¥$V Am{U ‘moR>çm à‘mUmda CËnmXZ KoUo ............ ¶m JwUY‘m©‘wio e³¶ hmoV Zmhr.
A) A{d^mÁ¶Vm ~) A‘yVV© m
H$) EH${OZgrnUm S>) Zmed§VnUm

à. 2) godm ¶m g§H$ënZoMr ì¶m»¶m Úm. godm§Mo {d{dY àH$ma g{dñVa ñnï> H$am. [18]

à. 3) CËnmXZ Am{U {H$‘VrÀ¶m g§X^m©V godm {‘l aMZm g{dñVa ñnï> H$am. [18]

à. 4) {dH«$s¶d¥Õr {‘l åhUOo H$m¶? {dH«$s¶d¥Õr {‘l À¶m g§X^m©V godm {‘l Mm AmamIS>m ñnï> H$am.[18]

à. 5) J«mhH$ g‘mYmZmMr ì¶m»¶m Úm Am{U J«mhH$ g‘mYmZmMo ‘moO‘mn ñnï> H$am. [18]

à. 6) WmoS>³¶mV {Q>nm {bhm. (H$moU˶mhr XmoZ) [10]

A) dñVy d godm ¶mVrb ’$aH$
~) J«mhH$ g‘mYmZ
H$) J«mhH${Zð>m
S>) godm qH$‘V ì¶yhaMZm



[6228]-2026 4