St. Joseph’s College of Commerce B.B.M. 2013 IV Sem Cost Accounting Question Paper PDF Download

St. Joseph’s College of Commerce (Autonomous)

 

End Semester Examination – March/April 2013

B.B.M. – IV Semester

COST ACCOUNTING

Duration: 3 hours                                                                                      Max. Marks: 100

SECTION – A

  1. Answer ALL the following questions.                                   (10×2=20)

 

  1. What is target costing?
  2. What is a cost centre?
  3. State any 4 items which are excluded from the cost sheet.
  4. What is Bill of Material?
  5. What is EOQ? Give its utility?
  6. What are the methods of time keeping?
  7. What are fringe benefits? Give examples.
  8. Differentiate between normal and abnormal process loss.
  9. What is meant by uncertified work in contract?
  10. What is ‘operating costing? In which industry do you apply?  Give 2 examples.

 

SECTION – B

  1. Answer any FOUR questions. Each carries 5 marks.                           (4×5=20)

 

  1. Sagar Private Limited has three production departments A, B, C and two service departments D.E.  The expenses incurred for the year ended 31-3-2004 are as follows:
  Rs.
Rent 50000
Repairs to plant 7000
Supervisor’s salary 28000
Insurance on machinery 17500
Power 18000
Lighting 4000
Staff welfare 21000
General Expenses 12000

The following additional information is also supplied.

  Dept.

A

Dept.

B

Dept.

C

Dept.

D

Dept.

E

Area in sq.mts. 140 120 110 90 40
Value of plant (Rs) 40000 36000 32000 20000 12000
No. of workers 30 20 10 5 5
H.P. Machines 30 25 25 10
Light points 8 6 3 2 1
Total wages 20000 16000 10000 10000 4000

Apportion the costs to the various departments on the most equitable basis.

 

 

  1. From the following details compute total wages, labour cost per hour and labour cost per unit:
  2. Name: Abdul Carrim
  3. Ticket No: 786
  • Job commenced : Monday, 23rd February, 8 A.M.
  1. Job finished: Saturday, 28th February, 12 noon.
  2. Quantity produced and approved: 400 units.
  3. Wage rate: Rs.2 per hour.
  • Time allowed: 8 units per hour.
  • Bonus: 50% of time saved.
  1. Shift timings: 8 A.M. to 4 P.M.
  2. Overtime worked: Nil.

 

  1. A company has three production departments and two service departments, and for a period the departmental distribution summary has the following totals:

Rs.

Production Departments:

P1 —Rs.800;   P2 —700 and P3—Rs.500                                        2,000

Service Departments:

S1 —Rs.234  and S2 —Rs.300                                                              534

2,534

The expenses of the service departments are charged out on  percentage basis as follows:

P1        P2        P3        S1         S2

Service Department S1                                 20%     40%     30%     –          10%

Service Department S2                                 40%     20%     20%     20%        –

Prepare a statement showing the apportionment of two service departments expenses to Production Departments by Simultaneous Equation Method.

 

  1. A company manufactures a standard product. From the following data, prepare a statement of Cost and Profit:

Raw materials consumed —–Rs.45,000

Direct labour                      —–Rs.27,000

Machine hours worked    —–          900.

Machine hour rate  ——-          Rs.15

Administration overhead—20%on works cost.

Selling cost —Rs.1.50 per unit

Units produced  —–Rs.15,000

Units sold   —14,000 at Rs.12 per unit.

 

  1. Explain in detail the various techniques of costing?

 

  1. Differentiate between job costing and process costing.

SECTION – C

 

  • Answer any THREE questions. Each carries 15 marks.                             (3×15=45)

 

  1. Following are the particulars of production of 1,500 machines of ABC Company Ltd. for the year 2009:

Rs.

Cost of materials                                                      ..          1,20,000

Salaries                                                                      ..             90,000

Wages                                                                                    ..          1,80,000

Factory expenses                                                      ..               75,000

Rent, rates and insurance                                       ..                15,000

Sales expenses                                                          ..               45,000

General expenses                                                     ..                30,000

Sales revenue                                                            ..             6,00,000

 

The Sales Manger of the company estimates that the sales during 2010 will be 2,000 machines.  Prepare a statement showing the estimated cost for 2,000 machines and the price per machine to earn 20% profit on selling price.

 

The following changes have been anticipated:

  • Rise in price of raw materials by 20%:
  • Wages will be up by 5%.
  • Factory expenses will rise in proportion to the combined cost of materials and wages.
  • Selling expenses per unit will remain the same.
  • Other expenses will remain unaffected by the rise in output.

 

  1. A) The following were the receipts and issues of material ‘A’ during April 2012.

Apr.    1          Opening balance 2200 units @Rs.6/unit.

2          Issued 280 units

3          Issued 500 units

7          Issued 420 units

10        Received 800 units @ Rs.5/unit

14        Return of surplus from work order 60 units @ Rs.6.00/unit

18        Issued 700 units

22        Received 960 units @ Rs.5.50/unit

24        Issued  1000 units

27        Received 200 units @ Rs.6/unit

29        Return of surplus from work order 24 units (Issued on 2nd April                                                                                                                               2012)

30        Received 300 units Rs.6.50 / unit.

 

From the above write up stores Ledger Account on Simple Average Basis.  The stock verification on 30th April revelaed a shortage of 20 units.    (12 marks)

 

  1. B) Calculate the Economic Order Quantity from the following information. Also state the number of orders to be placed in a year.

Consumption of materials per annum     :           10,000 kgs.

Order placing cost per order                     :           Rs. 50

Cost per kg. of raw materials                     :           Rs.2

Storage costs                                                 :           8% on average inventory

(3 marks)

 

  1. Shankar has been provided a contract to run a tourist car on 20km. long route for the chief executive of a multinational firm.  He buys a car costing Rs.3,50,000.  The annual cost of insurance & taxes are Rs.4,500 & Rs.1,000 respectively.  He has to pay Rs.500 per month for a garage where he keeps the car when it is not in use.  The annual repair cost is estimated to be Rs.4,000.  The car is estimated to have a life of 10 years at the end of which the scrap value is likely to be Rs.50,000.

He hires a driver who is to be paid Rs.3,000 per month plus 10% of the taking as commission.  Other incidental expenses are estimated at Rs.200 per month.

Petrol & oil will cost Rs.200 per 100kms.  The car will make 4 round trips each day.  Assuming that a profit of 15% on takings is desired, & that the car will be on the road for 25 days on an average per month, what should be charged per round trip?

 

  1. M/s Bansala Construction Ltd. took a contract for Rs.60,00,000 expected to be completed in three years.  The following particulars relating to the contract are available:

 

  2003

Rs.

2004

Rs.

2005

Rs.

Materials 6,75,000 10,50,000 9,00,000
Wages 6,20,000 9,00,000 7,50,000
Cartage 30,000 90,000 75,000
Other expenses 30,000 75,000 24,000
Cumulative work certified 13,50,000 45,00,000 60,00,000
Cumulative work uncertified 15,000 75,000

 

Plant costing Rs.3,00,000 was bought at the commencement of the contract.  Depreciation was to be charged at 25% per annum, on the written down value method.  The contractee pays 75% of the value of work certified as and when certified, and makes the final payment on completion of the contract.

 

You are required to make a contract account and contractee account as they would appear in each of the three years.

 

  1. A) What is meant by idle time? What are the causes of idle time?  Explain how is it treated and how is it controlled?                                                  (8 marks)

 

  1. B) Using Taylor’s differential piece rate system, find the earnings of the Amar, Akbar and Ali from the following particulars;

Standard time per piece      :           20 minutes

Normal rate per hour          :           Rs.9.00

In a 8 hour day

Amar produced                    :           23 units

Akbar Produced                   :           24 units

Ali produced                                    :           30 units.

(7 marks)

 

Section – D

  1. Compulsory question (15 marks)

 

22)  Product A is obtained after it passes through three distinct processes, I, II and III.  The following information is obtained from the accounts for the month of March 2012.

 

Items

 

Total

Rs.

Process

I

Process

II

Process

III

  Rs. Rs. Rs.
Direct material 15,084 5,200 3,960 5,924
Direct wages 18,000 4,000 6,000 8,000
Production overhead 18,000      

 

1,000 units at Rs.6 each were introduced into process I.  There was no stock of material or work-in-progress at the beginning or at the end.  The output of each process passes directly to the next process and finally to the finished stock.  Production overhead is recovered at 100% of direct wages.  The following additional data are obtained.

 

Output  during                     Percentage of                        Value of

Process                          the Month                           Normal Loss to         Scrap per

Units                                    Input                            Unit

I                                       950                                          5%                               4

II                                        840                                         10%                              8

III                                       750                                         15%                             10

 

Prepare Process Accounts and Abnormal Loss or Gain Accounts.

                                                                                 

St. Joseph’s College of Commerce B.B.M. 2013 IV Sem Research Methodology Question Paper PDF Download

  1. JOSEPH COLLEGE OF COMMERCE (Autonomous)

End Semester Examinations– April 2013

BBM – IV Semester

 RESEARCH METHODOLOGY

Duration : 3 hrs                                                                                         Max. Marks: 100

Section – A

  1. Answer ALL Questions. Each question carries 2 marks.                             (10 x 2 = 20)
  2. How would you define business research?
  3. Write on the uses of “source cards” in research.
  4. Explain the term “sampling frame” with a suitable example.
  5. Explain the meaning of the term “confidence level” with an example.
  6. “Personal interviews are usually carried out in a structured way”. Comment on the meaning of Structured interview.
  7. What is meant by coding?
  8. Discuss the significance of diagrams and graphs in research?
  9. A certain medicine was developed by a pharmaceutical company for controlling blood pressure. The company claims that the new medicine is effective in controlling blood pressure. The calculated value of “t” is 2.075. The table value of t0.05, for v=9,= 2.26. Is the claim of the company valid? Based on the above information what is the decision rule?
  10. The management of a Hyper market wants to verify the impact of a special promotional campaign introduced to improve the sales. Formulate a null hypothesis as well as an alternate hypothesis.
  11. What does the Latin abbreviation “et al.,” denote?

Section – B

  1. Answer any FOUR. Each question carries FIVE marks.                (4 x 5 = 20)
  2. Based on a survey conducted, a business magazine publishes a feature on the “top ten banks in our country”. Do you think of these studies are conducted on the basis of sound principles of research methodology ? What should be the criteria of a good research?
  3. What are the characteristics of a good sample?
  4. “By way of caution , the researcher, before using secondary data, must see that they posses certain characteristics”. Briefly mention the relevant characteristics.
  5. What are the two types of errors that may result from a hypothesis test? Explain the terms significance level and power of the test.
  6. Briefly explain the different types of report.
  7. The following data were collected from two cities as regards the starting stipend paid to new management trainees.

Does  the data give evidence that the stipend paid in city B is significantly more than that in the city A?

Test a significance level of 1%

City Monthly stipend(Mean) Sample

Standard deviation

Sample size
A Rs. 1400 Rs. 80 200
B Rs.1600 Rs. 120 175

 

Section – C

III. Answer any THREE.  Each question carries FIFTEEN marks.                                (15 x 3 = 45)

 

  1. What are the different types of business research?
  2. What is meant by sampling design? What are the different types of sampling designs?
  3. Discuss the various primary methods of data collection?
  4. Describe, in brief, the lay out of a research report, covering all relevant points.
  5. The manufacturers of TV sets were trying to find out what variables influenced the purchase of a TV set. Level of income was suggested as possible variable influencing the purchase of TV sets. A sample of 500 households was selected and the information obtained is classified as shown below:
  Have TV Set Do Not Have TV Set
Low Income Group 0 250
Middle Income Group 50 100
High Income Group 80 20

 

Is there evidence from the above data of a relation ownership of TV sets and level of income.

 

Section – D

  1. Compulsory Case Study (1 x 15 = 15)

 

The administrators of “Parents Pride”, one of the city’s largest chain of pre-nursery schools, are concerned with the attitude parents have towards the various aspects of the school and whether they would recommend the school to their friends and colleagues. They have authorized the undertaking of a market research study  to gather this information, and have directed that it covers  the following areas – all the functions with which the  parents and children come into contact (such as admissions, school infrastructure, teachers, teachers’ attitude, meals, fee structure, parent-teacher interaction, hygienic conditions and so on).

Questions:

  1. Name a sampling design that may be used for the purpose of the study.
  2. Design a questionnaire that can be used for the study
  3. Would your design change if this was a schedule? How?

 

 

St. Joseph’s College of Commerce B.B.M. 2013 II Sem Business Law Question Paper PDF Download

  1. JOSEPH COLLEGE OF COMMERCE (Autonomous)

End Semester Examinations– April 2013

BBM – IV Semester

Business Law

Duration : 3 hrs                                                                                         Max. Marks: 100

Section- A

 

  1. I) Answer ALL the following questions of 2 marks each.  (10×2=20)

 

  1. A intends to make an offer to B and tells it to C about it. C informs B of the offer but A himself does not communicate the offer to B. B accepts the offer and informs A about it. Is there a contract between A and B? Why and justify.
  2. Why was FEMA introduced in place of FERA?
  3. Who is a true and first inventor as per Sec. 4(1) (t) of patent Act?
  4. Distinguish between MOA and AOA and state 2 differences.
  5. Distinguish between express and implied contracts.
  6. John, a minor is supplied with necessaries of life by a grocer. He makes out promissory note in favour of the grocer. Is grocer entitled to claim payment under the promissory note (a) from minor personally (b) against his estate?
  7. What is defined as per Sec. 2(1) (c) of the consumer protection Act?
  8. What do you mean by Quantum Meruit?
  9. What do you mean by future goods?
  10. A young widow was forced to adopt a boy under the threat preventing the body of her husband, who had just died, from being removed for cremation. Is this adoption valid under law?

Section – B

 

  1. II) Answer any FOUR of the following questions. (4×5=20)

 

  1. Explain the various sources of the Indian business Law.
  2. Write a short note on FEMA.
  3. “A stranger to a contract cannot sue.” Are there any exceptions to the rule?
  4. The rule in sale of goods is “none can give or transfer what he himself does not possess” are there any exceptions to this rule. Explain.
  5. What do you mean by free consent? And what are the various factors leading to error in consensus?
  6. Who is a Patentee? What are the rights of a Patentee?

Section-C

 

III) Answer any THREE of the following questions.                                   (3×15=45)

 

  1. ABC Private Limited is planning to get their company registered with the ROC of Karnataka. Hence it is important that members prepare the MOA. As one of the member of the company, prepare the MOA with all the clauses briefly explained.
  2. Explain the various implied conditions and warranties in a contract of sale of goods.
  3. Mr. David, who is the first inventor of an industrial design, would like to get his invention patented. What is the procedure for the grant of patent?
  4. Mr. Salman promised to supply fifty floral bouquet to Mr. Saif for the company’s anniversary function by eight in the evening. But Salman could not supply nor informed about the reason for the breach of contract. What remedies are available to an aggrieved party on the breach of contract?
  5. “All agreements are not contracts but all contracts are agreements” Comment on the statement explaining the essential elements of a valid contract.

 

Section-D

 

  1. IV) Compulsory question – Case study. (1×15=15)

 

  1. Kanta Bhakta, MumbaiV/s A Jeweller in Dadar, Mumbai

 

On March 18, 2011, Kanta Bhakta purchased a pair of bangles and a single bangle from a jeweller in Dadar. They were declared to be of 22 carat gold purity and accordingly she was charged for gold of 22 carat purity plus an additional amount as making charges. After the purchase, the bangles were kept in her locker. Both during Diwali 2010 and at the marriage of a relative, her daughter used the bangles. By coincidence, the complainant came across the X-ray gold testing facility of Tanishq Jewellers who were offering to check the purity of gold through an X-ray test which was non-destructive. Out of sheer curiosity, she had the bangles tested and to her utter disbelief, found out that they were of less than 17 carat purity and not 22 carat, as had been represented at the time of the sale. Shaken by this discovery, she immediately visited the jeweller from whom she had bought the bangles along with the cash memo. He refused to accept her claim and her efforts to reason with him were in vain.

 

Questions :

 

  1. What can Kanta Bhakta do to claim for damages suffered by her?

 

  1. b) Write a note on the functions of Consumer Disputes Redressal forum.

 

 

St. Joseph’s College of Commerce B.B.M. 2013 II Sem Management Accounting Question Paper PDF Download

ST.JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)

END SEMESTER EXAMINATION MARCH/APRIL 2013

BBM – II SEMESTER (International Students)

MANAGEMENT ACCOUNTING

TIME: 1 ½  HOURS                                                                                                        Max. Marks: 50

 

Answer any 5  questions.  Each carries 10 marks.                                                            (5 x 10 = 50)

 

  1. From the following forecast of income and expenditure, prepare a cash budget for the months March to June 2012.
Particulars Sales (Credit) Rs Purchases (Credit ) Rs Wages Factory Expenses Office Expenses Distribution Expenses (Rs)
Jan 2012 50,000 25,000 4,000 2,000 1,500 1,000
Feb 60,000 26,000 4,000 2,200 1,550 1,100
Mar 75,000 25,000 4,500 2,000 1,600 1,200
Apr 80,000 27,000 4,500 2,100 1,700 1,250
May 1,00,000 27,500 4,750 2,200 1,750 1,200
June 1,05,000 29,000 5,000 2,500 1,800 1,400

Additional information is as follows:

  1. Balance of cash in hand on 1st March 2012 is Rs. 20,000.
  2. The customers are allowed a credit period of 2 months.
  3. The creditors are allowing a credit of 1 month.
  4. A dividend of Rs. 25,000 is payable in June.
  5. Capital expenditure to be incurred :

Machinery purchased 20th April for Rs. 10,000; a Land has been purchased on 1st   March and the payment are to be made in monthly installments of Rs. 5,000 each.

  1. Interest on Investment of Rs. 25,000 is receivable in May.
  2. Wages are paid on 1st week of the next month.
  3. Lag in payment of other expenses is one month.

 

  1. The expenses for the budgeted production of 10,000 units in a factory are given below:
Particulars Per unit (Rs)
Materials 70
Labour 25
Variable overheads 20
Fixed overheads(Rs.1,00,000) 10
Variable Expenses (Direct) 5
Selling Expenses (10% fixed) 13
Distribution Expenses (20% fixed) 7
Administrative Expenses Rs. 50,000) 5
Total cost 155

Prepare a flexible budget for the production of (i) 8,000 units and (ii) 6,000 units.

  1. (a) From the following data calculate:    (4 marks)

 

  • Number to units to be sold to earn a profit of Rs. 1,50,000.
  • Sales to earn a profit of RS. 1,50,000.

Selling price per unit Rs. 50.

Variable selling cost per unit Rs. 3.

Variable manufacturing cost per unit Rs. 22.

Fixed factory overhead Rs. 1,75,000.

Fixed selling cost Rs. 25,000.

(b) Assuming that the cost structure and selling prices remain the same in periods I and I

find out                                                                                                           (6 marks)

 

  • P/V Ratio
  • E. Sales
  • Profit when sales are Rs. 1,00,000
  • Sales required to earn a profit of Rs. 25,000.

 

Period                         Sales (in Rs)                          Profit (in Rs)

I                       1,20,000                                  9,000

II                      1,40,000                                  14,000

 

  1. (a) Calculate funds from operations from the following income statement.     (4 marks)

 

Particulars Rs. Particulars Rs.
To Salaries paid 1,00,000 By Gross profit 5,00,000
To Rent paid 25,000 By Profit on sale of vehicle 3,000
To Provision for depreciation 50,000 By Refund of tax 2,000
To Commission paid 5,000 By Dividend received 10,000
To Provision for tax 1,50,000    
To General reserve 3,000    
To Loss on sale of investment 10,000    
To Cost of issue of shares written off 2,000    
To provision for legal damages 5,000    
To Net Profit 1,65,000    
  5,15,000   5,15,000


(b)
From the following information find out the changes in working capital:     (6 marks)

 

Liabilities 2011 2012 Assets 2011 2012
Share Capital 545 545 Fixed Assets 3,006 2,343
Reserves 2,459 1,660 Investments 62 62
Long –Term Loan 2,796 2,295 Inventories 2,075 1,804
Current Liabilities 1,241 1,533 Debtors 1,157 687
      Cash 512 844
Provisions 434 327 Loans & Advances 663 620
  7,475 6,360   7,475 6,360

 

 

  1. Following are the summarized Balance Sheets of Arul Ltd. as on 31st December, 2011 and 2012.
Liabilities 2011 2012 Assets 2011 2012
Share Capital 1,00,000 1,50,000 Land & Building 1,00,000 90,000
General Reserve 50,000 60,000 Plant & Machinery A/c 1,00,000 1,19,000
P& L A/c 30,500 30,000 Stock 50,000 24,000
Bank Loan 70,000 Debtors 75,000 63,200
Sundry Creditors 50,000 37,200 Cash 500 1,000
Provision for taxation 32,000 35,000 Bank 2,000 15,000
      Good will 5,000
  3,32,500 3,12,200   3,32,500 3,12,200

 

Additional Information.

During the year ended 31st December 2012.

 

  • Dividend of Rs. 23,000 was paid.
  • Depreciation written off on building Rs. 10,000, Machinery Rs. 14,000.
  • Income tax paid during the year Rs. 28,000.

Prepare a cash flow statement.

 

 

  1. Explain in detail
  • The qualities of a good report. (4 marks)
  • The different kinds of management reports. (6 marks)

 

 

 

St. Joseph’s College of Commerce B.B.M. 2013 II Sem Macro Economics Question Paper PDF Download

St. Joseph’s College of Commerce (Autonomous)

End Semester ExamINATION – APRIL 2013

BBM  – II Semester

Macro Economics

Time: 3 Hours                                                                                                 Max Marks: 100

 

Section – A

  1. Answer all the questions.                        (10X2=20)

 

  1. What are economic systems?
  2. What is a trade cycle?
  3. What is inflation?
  4. Expand FII.
  5. What is Bank rate?
  6. Define population.
  7. Define national income.
  8. What is exchange rate?
  9. What is liquidity?
  10. What is K-economy?

Section – B

  1. Answer any FOUR                (4X5=20)

 

  1. What are the features of capitalism?
  2. Explain the depression phase.
  3. What are the objectives of monetary policy?
  4. What are the three major issues of the international monetary system?
  5. Does population growth have any effects? Explain.
  6. How is FDI different from FII?

Section – C

  • Answer any THREE          (3×15=45)
  1. Keeping in mind the Indian economy, how could unemployment be defined? What could be the various types of unemployment?
  2. Explain the qualitative and quantitative tools of the central bank.
  3. How is demand-pull inflation different from cost-push inflation? Explain diagrammatically.
  4. What is a developing economy, and how does K-Economy have an impact on developing economies?
  5. Do business cycles have an effect on countries? If yes, how are the governing bodies controlling business cycles.

P.T.O………….

Section – D

  1. Compulsory Case Study:        (15 marks)

 

St. Joseph’s College of Commerce B.B.M. 2013 II Sem General English Question Paper PDF Download

  1. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)

End semester EXAMINATION – MARCH/ APRIL 2013

B.B.M.  – II semester

 GENERAL ENGLISH

TIME : 3 HRS                                                                                                            MARKS : 100

Section – A

1) Answer any five of the following in a word, phrase or a sentence.                           (5×2=10)

a.”Whenever I walk away from clocks, they get larger”. Whose words are these in “Refund”?

  1. Name the author of “Eco-Junk”.
  2. Who posed the question “Then…Is your son really dead?” to the fat man?
  3. What is referred to, as ‘food for your soul’ by Khalil Gibran?
  4. Which Indian River and dam are mentioned by Ramachandra Guha as an example of pro- environment protest movement?
  5. Who suggested iodine pills as an antidote to a nuclear attack?

2) Write short notes on any four of the following.                                                                 ( 4×5=20)

  1. The mathematics teacer in ‘Refund”.
  2. The conversation among parents in the story ‘war’.
  3. The problems of green consumerism.
  4. Arundhathi Roy’s views on green consumerism.
  5. M. Forster’s experiences as owner of property.

 

3) Answer any three of the following in about two pages each.                                   (3×10=30)

  1. Write a critical summary of the poem “Buying and Selling”.
  2. What are the main observations and arguments of Arundhathi Roy concerning the nature of nuclear weapons? Do you find them relevant for today’s world? Give reasons.
  3. Which aspects of war and its tragedy does Pirendello’s short story explore?
  4. Describe the major differences between American and Indian environmental movements. What factors have caused these differences?

 

Section – B

4) Read the following passage carefully and answer the questions set on it .              (5×2=10)

 

Anyone who drives in a car in the city of Dhaka is assailed on all sides by professional beggars to give them a hand-out. Why not give? For just a few pennies we can alleviate our conscience. When a person approaches who has leprosy and his fingers  and hands are eaten away, we are so shocked, we immediately and quite naturally reach into our pockets and hand over a bill that is a pittance for us abut a fortune for the recipient. But is this useful? No, most of the time it is actually harmful. On the donor’s side , you have the feeling that you have done something. But in fact you have done nothing. Handing out money is a way of shielding ourselves form addressing the real issue. Handing out a pittance is a way of making ourselves think we have done something and of feeling good for having shared our good fortune with the poor. But in fact we are leaving the problem alone. We have merely thrown money at it and walked away. But for how long? Giving alms to beggar is not a long-term or even a short-term solution. The beggar will only go to the next car, the next tourist and do the same. And eventually he will come back to the donor who gave him money and on whom he now depends. If we honestly want to solve the problem, we have to get involved and start a process. If the donor opened the door of his car and asked  the beggar what the problem was and such relevant information then the donor might be of help. But handing the beggar money is only a way of telling him to buzz off and to leave the donor alone.

I do not question the moral duty to help, nor the instinct to want to help the needy, only the form that help takes. On the recipients side, charity can have devastating effects. It robs the recipient of dignity, and it removes the incentive of having to generate income. It makes the recipient passive and satisfied with thinking ‘all I have to do is sit her with my hand out and I will earn a living.” This is one reason that for too long Bangladesh and other third world countries have had a deliberate policy of playing up their natural disaster . For the last decade, we have given the international image-makers the idea that we are in an incurable situation. While it is true that we have many natural disasters, we are not helpless nor hopeless. When I see a child begging, I resist the natural impulse to give. This example of the individual’s experience illustrates what happens with aid on an international level. Dependence on aid creates an environment which sustains governments that are good at negotiating for more aid. Promoters of hard work, austerity and self-reliance are ridiculed. Food aid encourages the perpetuation of food shortages. So aid distorts the economy and the political climate in favour of petitioners,  of politicians who are good at pleasing the donors and of contractors and corrupt officials, instead of securing local solutions.   -Muhammud Yunus.

 

  1. What is the meaning of the term ‘third –world countries as used in the passage?
  2. List two reasons the author gives to prove that donors are selfish.
  3. List two devastating effects of charity.
  4. What is the main issue that the author is trying to highlight through the example of

beggars?

  1. Why does the author say that the promoters of hardwork, self-reliance and austerity

are ridiculed?

 

 

 

SECTION – C

5.Bring out the different dimensions of the cartoon below in a personal response of about 100 words.                                                                                                                                 (10 marks)

 

  1. Write an event report of the college sports day covering all the important details. (10 marks)
  2. Correct the errors in the following sentences.          (2×3=6)
  3. He is working in Wipro for the last three years.
  4. None of them are fluent in French.
  5. Computer is a useful devise.
  6. 8. Use the following pairs of words correctly in your own sentences.           ( 1×4=4)
  7. Raise, raze        b. great , grate

 

St. Joseph’s College of Commerce BBM 2013 V Sem Operations Research Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
BBM – V SEMESTER
OPERATIONS RESEARCH
Duration: 3 HOURS Max. Marks: 100
SECTION – A
I. Answer ALL the following questions. (2 marks each) (10×2=20)
1. “Operations Research is a scientific and systematic problem solving tool in every field”-
with reference to this statement bring out the Interdisciplinary feature of operations
research.
2. Introduce suitable variables for the following expressions:
a. 2x+3y=20 b. 4a+5b >= 6 c. 20p+30q<= 55 d. 7x+4y >=10
3. State any four techniques of Operations Research.
4. What is the coefficient introduced inthe objective function in case of slack and surplus
variables? Give an example.
5. For the given equation 2x + 3y <= 6 plot and identify where the feasible region lies.
6. Explain Unbalanced Assignment Problem.
7. Mention the three techniques of finding the Initial Basic Feasible Solution.
8. Define utility in decision theory.
9. Show with help of a diagram Head Event and Tail Event for an activity.
10. In case of Transportation problem, what is meant by degeneracy and non- degeneracy
solution.
SECTION – B
II. Answer ANY FOUR of the following questions (4×5= 20)
11. An Electric Appliance Company produces two products: Refrigerators and Ranges.
Production takes place in two separate departments I and II. Refrigerators are produced
in department I and Ranges in department II. The company’s two products are sold on a
weekly basis. The weekly production cannot exceed 25 Refrigerators and 35 Ranges. The
company regularly employs a total of 60 workers in the two departments. A Refrigerator
requires 2 man-weeks labour while a Range requires 1 man-week labour. A Refrigerator
contributes a profit of Rs. 60 and a Range contributes a profit of Rs. 40. How many units
of refrigerators and ranges should the company produce to realize the maximum profit?
Formulate the above as an LPP.
12. “O.R. is the application of scientific methods to problem arising from operations
involving integrated system of men, machines and materials.”—with reference to this
bring out the various features of Operations Research.
13. Obtain the Primal and Dual of the following LPP and state how many constraints and
variables are formed after duality.
Max Z = 3x + 4y + 2z
Subject to constraints:
2
x + y <= 8
y + z <= 15
8x + 2y <= 2
x + y – z <= 12
2x + 2y + z <= 22
4x + 3y <= 21
z <= 3
Where x, y, z >= 0
14. International Oil Company has three Refineries and four Depots. Transportation costs
per ton and requirements are given below:
D1 D2 D3 D4 Capacity
P1 5 7 13 10 700
P2 8 6 14 13 500
P3 12 10 9 11 800
Requirement 300 600 700 400 ?
Determine the Initial Basic feasible Solution using NWCM.
15. The following represents the various activities of a project:
Activity Preceding Activity
A —
B —
C A
D A
E B
F C
G D,E
Draw a network diagram for the above and show the activities after numbering the events.
16. “Decision- maker is a person who is responsible for making decisions. Decisions are
made under various situations”— In this context, explain the various decision – making
environments.
SECTION – C
III. Answer ANY THREE of the following questions (3×15=45)
17. By using the graphical method solve the following LPP:
Max Z = 3a + 4b
Subject to constraints:
5a + 4b <= 200
3a + 5b <= 150
5a + 4b >= 100
8a + 4b >= 80
Where, a, b >= 0. Also show the necessary verification workings.
3
18. Solve the following LPP using Simplex Method:
Max Z = 3x + 2y + 5z
Subject to constraints:
x + 2y + z <= 430
3x + 2z <= 460
x + 4y <= 420
Non – Negativity Restriction = x, y, z >= 0
19. The owner of a small machine shop has four mechanics available to assign jobs for the
day. Five jobs offered with expected profit for each mechanic on each jobs, which are as
follows:
Mechanics \ Jobs A B C D E
M1 62 78 50 111 82
M2 71 84 61 73 59
M3 87 92 111 72 81
M4 48 64 87 77 80
By using the Hungarian Method, find the assignment of mechanics to the job that will
result in Maximum Profit. Which job should be declined?
20. (a)“A model is a representation of the reality. Most of our thinking of operation research
in business take place in the context of models”— with reference to this statement briefly
explain the various types of models used in operations research. (10 marks)
(b) Write a short note on Decision Tree Analysis (5marks)
21. Solve the following Transportation Problem using VAM to arrive at the IBFS and also
TEST IT FOR OPTIMALITY using MODI method.
From\ To I II III IV SUPPLY
A 15 10 17 18 2
B 16 13 12 13 6
C 12 17 20 11 7
DEMAND 3 3 4 5 ?
SECTION -D
IV. Answer the following question (COMPULSORY) (1×15=15)
22. St. Joseph’s College of Commerce Final year BBM students had taken up a project work
in the field of construction. BBM students of SJCC were known for their creativity and
were also very confident in taking up the project because they had studied Operations
Research as one of the subjects. The project was to be completed within a stipulated
period of time. Lot of pressures were put on the students as there were in their final year.
They divided the entire project into different activities and events so that they could
reduce their project duration and complete on time. The following were the details of the
project:
4
ACTIVITY to (weeks) tm (weeks) tp (weeks)
1-2 1 1 7
1-3 1 4 7
1-4 2 2 8
2-5 1 1 1
3-5 2 5 14
4-6 2 5 8
5-6 3 6 15
With the details available keeping in mind you are one among the final year BBM student,
present the Network Project Report Plan using the Network Analysis techniques for the
following:
a. Draw the project network.
b. Determine the Expected Project Length and identify all the paths.
c. Show Early Start, Early Finish, Late Start, and Late Finish time of the project and
Total Float.
d. Compute the variance and standard deviation of the project.
e. What is the probability that the project will be completed within 19 weeks?

St. Joseph’s College of Commerce BBM 2013 V Sem International Finance (Elective I Finance) Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
INTERNATIONAL FINANCE (ELECTIVE P-I – FINANCE)
Time: 3 hours Max Marks: 100
SECTION – A
I) Answer ANY TEN of the following. (10×2=20)
1. What is transaction exposure risk?
2 . What is Interest Swaps?
3. Distinguish between American quote and European quote.
4. What is Hedging?
5. What is Counter Party risk ?
6. Who is Put writer?
7. Why Initial Margin is given?
8. What is Arbitrage?
9. Does Mutual fund equal to hedge fund?
10. What is Bermuda option?
11. What is Maintenance margin?
12. What is the meaning of ‘Marking- to-Market’.
SECTION-B
II) Answer ANY FOUR of the following. (4 x 5 =20)
13. Indian would like to have travelers cheques: GBP-STERLING Rs.72.70-73.25
a) Explain the quote
b) Compute the spread
c) How much would you pay for purchasing 250 pounds?
d) If you have a balance of pounds 23 in travellers cheques , how many rupees
would you receive if the bank in India quotes 73.65-73.92?
14. Explain risks associated with derivatives.
15. Explain Carbon Credit with reference to derivative market.
16. Consider the following quotations in Indian market
Rupee/UAE Dirham (AED)=12.69
Rupee/Swedish Kroner (SEK)=5.49
Rupee/New Zealand Dollar (NZD)=25.35
Euro/INR=0.0198
Compute: a)The quote for SEK/AED b) Euro/NZD
2
17. Explain the Purchasing Power Parity(PPP) theory.
18. Explain international capital budgeting.
SECTION – C
III) Answer ANY THREE of the following questions. (3×15=45)
19. The following are three quotes in three Forex markets
1$=Rs.48.3011 in Mumbai
1pound=Rs.77.1125 in London
1Pound=$1.6231 in New York.
Are there any arbitrage gains possible? Assume there are no transaction costs
and the arbitrageaur has $1,000,000.
20. Spot rate-78.10; forward rate for three months-Rs.77.50; rate of interest for pounds-
6% for three months. Rate of interest in India-5%. Is there any arbitrage ?
21. A Ltd is planning to import a multipurpose machine from Japan at a cost of 3400
lakh Yen.The company can borrow at the rate of 18% per annum with quarterly
rests. However there is an offer from Tokyo branch of Indian Bank extending credit
of 180 days at 2% per annum against the opening of an irrevocable letter of credit.
Other information is as follows:
♦ Spot rate for Rs.100=340 yen; 180 days forward rate for Rs.100=345 yen;
commission charges for letters of credit are at 2% for 12 months.
♦ Advise the company which mode of purchase is better?
22. Explain ADR and GDR and explain the risks in such instruments in the current
foreign currency fluctuation.
23. Explain: a) Expropriation risk
b) Incremental cash inflow with respect to multinational capital Budgeting.
SECTION-D
IV) Answer the following compulsory question. (1 x 15 =15)
24. Explain a) Relevant cost and relevant benfits in multinational capital budgeting
b) Opportunity cost
c) Translation exposure
d) Intangible Benefits to multinational capital investments
e) Cannibalisation
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3

St. Joseph’s College of Commerce BBM 2013 V Sem International Business Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATIONS – OCTOBER 2013
B.B.M. – V SEMESTER
INTERNATIONAL BUSINESS
Time: 3 Hours Max Marks: 100
SECTION –A
I) Answer ALL THE Questions. (10 ×2 =20)
1. Define ‘International Business.
2. Expand the terms : FEMA, ECGC.
3. State any two characteristics of global branding.
4. What is Piggybacking?
5. Make a note on “Transnational Corporation” .
6. What is “MNC”.
7. “Globalization” Comment.
8. What is “Virtual International Marketing”?
9. What is “Supply Chain Management?”
10. What do you mean by the phrase “EXIM”
SECTION –B
II) Answer Any FOUR Questions. (4 ×5 =20)
11. Explain the different factors affecting international pricing.
12. What is franchising? State features of Franchising?
13. Discuss about Counter trade.
14. Currently India’s share in global exports of textiles and clothing is only 4% and 5%
respectively, as against China’s 18% and 15% respectively. List out the key
weaknesses of Indian textiles and clothing sector.
15. How does the globalization process encouraging into international trade.
16. Draft a brief note for ECGC and its role on export promotion.
2
SECTION – C
III)Answer any THREE Questions. (3×15=45)
17. You are the CEO of Innovative Products Ltd. The Board of directors desires to
know the International marketing strategies of product life cycle by your business.
Sketch a note for consideration of the Board of directors.
18. Critically evaluate the product development stages in global market.
19. Describe the ethical issues in international Marketing conditions.
20. Take an example of a product of your choice and explain its different international
market entry strategies.
21. Mr. John, CEO of Gold Star Inc., India, is considering export with an UK company.
In the light of his desire, you are demanded to offer advice to Mr. John about the
various documents considered necessary into an export trade and business.
SECTION – D
IV) Case study – Compulsory question. (1 ×15 =15)
Read the following case and answer the questions given at the end:
Tata Tea and PepsiCo appear to have agreed in-principle to set-up a joint venture (JV)
for non-carbonated, health and wellness beverages to explore the low cost, bottom-of
pyramid segment beverages. The JV is considering leveraging the Tata brand and
expertise in low-cost consumer products and coupling it with PepsiCo’s distribution
muscle, go-to-market expertise and R&D strength in beverages. The proposed JV may
consider wellness packaged water initially followed by other beverages. The JV’s focus
on the lower end of the market will ensure that PepsiCo’s existing alliance with
Hindustan Unilever to sell Lipton ice tea, which focuses on mid-to-premium segment,
will not be impacted. The new tie-up will give PepsiCo the opportunity to be perceived
as a wholesome beverages company making fizzy drinks. Tata Tea will get a larger
foothold in the wellness beverages segment after an earlier attempt to foray in the
category had to be aborted within a year. Tata Tea, through its indirect UK subsidiary,
3
Tata Tea (GB) Investments, has picked up 30% stake in the US based maker of vitamin
water ‘Glaceau’ in mid 2006 for $677 million. But in 2007, Tata Tea had to sell off its 30%
stake in Energy Brands Inc., which owns Glaceau—to beverage giant Coca-cola for$1.2
billion, less than a year after it acquired the stake. Though, Tata Tea has been aggressive
in acquiring companies in the beverages sector including Tetley, Eight O’clock Coffee
and Good Earth, its wellness and health beverages portfolio in India so far is limited to
Himalayan packaged water and Trion, an energy drink made from fruit juice and tea
extracts. Trion is not a national brand yet. It is also important to note that PepsiCo’s
partnership with Hindustan Unilever for distributing Lipton iced tea in India did not
take off in the way both companies expected to. Tata Tea and PepsiCo have said, “The
proposed joint venture is not intended to conflict with any existing arrangements of
either party.” Though, Rs. 7,000 crore aerated soft drink market has been growing at a
healthy 20% plus in India, PepsiCo has been expanding its portfolio in the health and
wellness space aggressively globally as well as in the domestic market, in line with its
ambition of being a global leader in the ‘good for you’ beverages segment. PepsiCo’s
existing health and wellness brands include packaged water Acquafina, Tropicana
juices, Nimbooz nimbu pani and sports drink Gatorade.
Questions :
(i) Is joint venture the only way to enter into strategic alliance?
(ii) Alliances are not new, but in the competitive landscape, distinguishing features are
emerging. Identify these features.
(iii) What reasons can you anticipate that Tata’s had to sell Glaceau to Coca-Cola within
such a short time?
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St. Joseph’s College of Commerce BBM 2013 V Sem Income Tax I Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
INCOME TAX – I
Duration: 3 Hours Max Marks: 100
SECTION – A
I) Answer ALL the questions. (10 x 2 = 20)
1) What are the important types of provident funds of which a salaried employee
may be member?
2) State the conditions for integration of agricultural and non-agricultural income.
3) What is the treatment of local/municipal taxes?
4) Explain with an example the difference between” diversion of income” and
“application of income”.
5) Calculate the amount of exemption of leave travel concession a/s 10(5) in each of
the following cases separately:
(i)Rs 5,650 allowed to Mr. Z Govt of India employee for going to Nainital in the
block period of 1/1/2012 to 31/12/2015.
(ii)Rs 10,450allowed to Mr. X for going to Goa in June 2008(Block period
1/1/2008 to 31/12/2011) and Rs 14,600 in Nov 2012 for going to Darjeeling for
block period commencing on 1/1/2012.
6) Mr. H was allowed to use a microwave owned by employer. Its cost was Rs
16,000 Calculate the value of benefit if it is given to employee on: (a) 1/4/2012 (b)
15/11/2012.
7) Mr. Ram Yadav is Karta of HUF having property in India and Mauritus.He
stayed in India only for 61 days to visit various temples during 2012-
13.Determine the status of HUF.
8) Mr. X is owner of a tea estate and tea factory, during the year sale proceeds of
manufactured tea was Rs 16,60,000. Expenses incurred on producing and
manufacturing tea were Rs 8, 40,000.Compute his agricultural income from tea.
9) State with reasons the nature of the following:
(i) A railway passenger meets with an accident and is disabled. He receives
compensation from the Indian Railways.
(ii) A company owning a chalk quarry contracted to supply a customer a certain
quantity of chalk yearly for ten years. The purchaser after sometime did not
wish to take further delivery and the company agreed to release him from
obligation in consideration of a lump sum payment.
2
(iii) A company made annual payments for trucks bought under hire-purchase
agreement extending over a period of years.
(iv) An assessee carried on business in several commodities. In course of business,
he submitted tenders to the railways and undertook to supply certain
commodities. The amount which he had deposited as security for properly
carrying out the contract was forfeited as he could not carry out the contract.
10) How the loss from house property is treated for tax purposes.
SECTION – B
II) Answer any FOUR questions (4 x 5 = 20)
11) Calculate the amount of taxable annual accretion to RPF for MR. X from the
particulars given below:
(i) Salary @ Rs 3,500 p.m.
(ii) D.A @ Rs 1,000 p.m.(Rs 500 p.m. enters into pay for service benefits)
(iii) He and his employer contribute Rs 500 p.m.(each) to RPF
(iv) Interest credited to accumulate balance of RPF @14% is Rs 8,400.
12) Compute the tax liability of Mr. K.N.Singh (a senior citizen) of Darbhanga for
the assessment year 2013-14 if-
(a) his agricultural income is Rs 90,000 and
(b) his non-agricultural income is Rs 5,00,000.
13) Arun an employee of company in Kolkata is given choice of either accepting
house rent allowance at Rs 5,000 p.m. or rent free infurnished accommodation
having fair rental value of Rs 5,000 p.m. If he accepts HRA he will have to pay
rent at Rs 5,000 per month himself. His salary other than the facility of house or
HRA is fixed at Rs 16,000 p.m. Which one of the two options should he accept?
14) Mr. Vishal an MBA in IB who is engaged in export business visits France very
frequently. From particular given below determine his residential status for the
previous year 2012-13:
Previous Year Stay in France Previous Year Stay in France
2005-06 187 days 2009-10 70 days
2006-07 140 days 2010-11 225 days
2007-08 305 days 2011-12 306 days
2008-09 65 days 2012-13 283 days
15) Calculate the amount of basic salary for the previous year 2012-13 of an officer
of a public sector undertaking who is appointed on 1/9/2007 in the grade of Rs
18,000-500-20,000-600-26,000. He gets his increment after twelve months and his
salary is due on the last date of the month.
3
16) Mr. Girish Kanad retired on 15/6/2012 from a manufacturing company after
putting service of 30 years and 7 months. He received a Gratuity of Rs 3,60,000.
Basic salary of Mr. Kanad was Rs 20,000 p.m. during 2011 and Rs 22,000 p.m.
during 2012. He was also getting D.A @Rs 5,000 p.m. which was increased from
Rs 4,000 on 1/4/2012. 50% of D.A is presumed to enter into salary for
computation of service benefits. Compute his taxable gratuity, if he is not
covered under Payment of Gratuity Act 1972.
SECTION – C
III) Answer ANY THREE questions (3 x 15 = 45 )
17) a) Determine the Residential status of the assess for the previous year 2012-13.
Mr. A. B. Sen left India for West Germany for higher studies on 1st December
2009.He maintained dwelling house for him in Delhi throughout the period
he was in West Germany. During winter vacations he came to India twice,
once on 4th January 2011 and stayed for 30 days and again on 25th December
2011, and stayed for 28 days. After completing his studies he came back to
India for good on 28th November 2012.
b) The following are the income of Shri Kiran for the previous 2012-13
Rs
(i) Profit from Business in Dharwad 7,000
(ii)Income accrued in India but received in Italy 6,000
(iii)Profit from business in England received in India 5,000
(iv)Income from house property in Africa received in India 4,000
(v)Profit from business established in Iran and deposited in a bank there, the
business being controlled from India
3,000
(vi)Income from house property in Pakistan and deposited in bank there 2,000
(vii)Past untaxed foreign income brought in to India during previous year 1,000
Compute the total income of Shri Kiran for the assessment year 2013-14 if he is
(a)ordinary Resident (b) Non Ordinary Resident (c) Non-Resident.
18) The employer of X gives the following 2 options for his appointment in Mumbai:
Option 1
Rs
Option 2
Rs
Basic Pay 9,60,000 9,60,000
Bonus 3,00,000 3,00,000
Education allowance for 2 children 30,200 –
Reimbursement of fees for 2 children in a school which is not
owned by employer
– 30,200
Sweeper allowance 40,000 –
Free sweeper – 40,000
4
Entertainment allowance 60,000 –
Club facility – 60,000
Transport allowance for personal use 30,000 –
Free car (1200cc) facility for personal use ( car owned by
employer)
– 30,000
Medical allowance 18,000 –
Medical facility for X and family members – 18,000
Allowance for gas, electricity and water supply 4,500 –
Free gas, electricity and water supply – 4,500
Holiday home allowance 15,000 –
Holiday home facility – 15,000
Lunch allowance 18,000 –
Free lunch (Rs 70 x 200 days + Rs 80 x 50 days) – 18,000
Diwali gift allowance 11,000 –
Gift on Diwali – 11,000
A rent free unfurnished house : lease rent 2,00,000 2,00,000
Interest free loan of Rs 20,000 will be given to X for purchasing household items in
Mumbai. Which of the 2 options X should opt for to minimize tax bill?
19) X owns two houses- House I and House II. House I is utilized for residential
purpose by X. House II has two separate residential units- Unit I of House II(30
percent) is self occupied and Unit II of House II( 70 percent) is let out for
residential purposes rent being Rs 7,000 per month. From the information given
below, find out the income from house property of X for the assessment year
2013-14 in such a manner that the tax liability is minimized:
House I
Rs
House II
Rs
Date of completion of construction May 15, 2006 Dec 15,2006
Municipal Value 40,000 p.a. 1,00,000 p.a.
Fair Rent 48,000 p.a. 1,20,000 p.a.
Rent Received Nil 84,000 p.a.
(for 70 percent
portion)
Standard Rent 30,000 p.a. 1,20,000 p.a.
House Tax paid during 2012-13:
2012-13
2011-12
2010-11
4,000
2,000
200
10,000
6,000
5,000
Interest on loan taken in 2005 to construct two
Properties and loan is still outstanding:
9,000
46,700
Land Revenue outstanding 4,000 13,000
Ground Rent outstanding 3,000 4,000
5
20) Calculate the taxable value of perquisite in the following 3 cases for PY 2012-13:
Case a) Mr. Ravi receives an annual salary of Rs 2, 00,000. He is provided with a
furnished accommodation at Gurgaon (population 11 lakh) for which his
employer pays a rent of Rs 4,000 p.m and deducts Rs 1000 p.m from Ravi’s
salary. The cost of furnishing of the residence amounts to Rs 30,000.Ravi
occupied this house for 9 monthly only.
Case b) Mr Cumin is working with a company as a sales manager on a monthly
salary of Rs 30,000. He took a loan of Rs 5,00,000 for construction of house from
his employer. The loan carried interest of 7.75% p.a. Loan was taken on
1/12/2011 and is repayable at Rs 5000 p.m commencing after 3 months from the
date of taking the loan. SBI lending rate as on 1/4/2012 is 10.75%.
Case c)ABC company sold the following moveable assets to one of its employees
in December 2012:
Asset Date of purchase
by employer
Cost to
employer
Price at which
sold to employee
Market price
on date of sale
Motor
car
10/10/2010 Rs 5,00,000 Rs 1,60,000 Rs 2,00,000
T.V 01/06/2009 Rs 40,000 Rs 10,000 Rs 18,000
furniture 15/04/2011 Rs 1,00,000 Rs 50,000 Rs 60,000
21) Mr. Nitish an employee of a public limited company at Bangalore, received the
following emoluments for the previous year 2012-13:
Rs
(i)Basic Salary @ Rs 30,000 p.m. 3,60,000
(ii)D.A as per terms of employment Rs 3,000 p.m. 36,000
(iii)Bonus equal to 1 month’s salary 33,000
(iv)Commission 60,000
(v)Advance salary 66,000
(vi)Employee’s contribution in recognized Provident Fund 48,000
(vii)Employer’s contribution in Recognized Provident Fund 48,000
(viii)Special allowance @ Rs 2000 p.m. 24,000
(ix)House rent allowance received @ Rs 10,000 p.m. 1,20,000
(x)Rent paid by him @ Rs 12,000 p.m. 1,44,000
(xi)Entertainment allowance Rs 3,000 p.m.
(He spends the whole amount while performing official duties)
36,000
(xii)Employer has provided him a Honda city car of 1600 cc capacity with
chauffeur which he uses both for his personal and official purposes
(xiii)Interest credited to his recognized provident fund @12% is Rs 30,000
(xiv)Employer company has provided him free club facility which costed the
company Rs 24,000 and free lunch for 30 days cost being Rs 150 per day.
6
(xv)During the previous year he has been provided a interest free loan of Rs
18,000 to purchase a motor cycle. In November 2012 his father fell ill and he
again got interest free loan of Rs 50,000 from his employer
Find out his salary income for the assessment year 2013-14.
SECTION – D
IV) Compulsory Question (1 x 15 = 15)
22) Mr. Nainawala is the owner of a residential house which he has let-out to a
tenant along with the facilities of generator, gardener, electricity and security
man for a rent of Rs 35,000 p.m. The above rent includes the charges of above
facilities as follows:
For Generator Rs 2,000 p.m
For Electricity bills Rs 5,000 p.m.
For Gardener service Rs 1,000 p.m.
For Security man service Rs 2,500 p.m.
Other particulars are as follows:
Municipal Value
Standard rent
Municipal tax
Rs 2,50,000
Rs 2,60,000
Rs 10,000 p.a.
(out of which 60% to be borne by
tenant)
Date of completion of construction 28-02-2009
Date of letting (for the first time) 01-03-2009
Interest on loan taken to construct the
house
2006-07 to 2011-12
2012-13
Rs 30,000 p.a.
Rs 25,000 p.a.
Interest on delayed payment if interest Rs 2000. Stamp duty and registration charges
incurred in respect of lease agreement of the house Rs 2000.
Repairs expenditure on the house for the year 2012-13 Rs 5000. Actual expenditure
of Nainawala on facilities provided to tenant:
-On Generator Rs 12,000 p.a.(Petrol charges and maintenance.
– On electricity bills of tenant Rs 48,500 p.a.
– On Gardener salary Rs 1,000 p.m.
– On security man service Rs 2,300 p.m.
Municipal Tax of last year (paid during current year) Rs 10,000. Calculate house
property income and any other income for previous year 2012-13.
***********************************************
7

St. Joseph’s College of Commerce BBM 2013 V Sem Human Resources Development (Elective P II HR) Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
HUMAN RESOURCE DEVELOPMENT (ELECTIVE P-II- HR)
TIME: 3 HRS MAX MKS: 100
SECTION – A
I) ANSWER ALL THE FOLLOWING QUESTIONS. (10X2=20)
1. What are the different life positions?
2. Mention the types of teams generally found in an organisation.
3. Mention any 2 objectives of counselling.
4. How does human reaction to change occur?
5. What is Role playing technique?
6. Give 2 benefits of sensitivity training.
7. How does training benefit organisation.
8. Define Induction.
9. Define HRD.
10. Explain Adult Ego State.
SECTION – B
II) Answer any FOUR from the following questions. (4×5=20)
11. Discuss the relationship between HR & Internet.
12. Goleman has suggested five components of Emotional Intelligence. Explain.
13. Explain Recent Alternative Work Arrangements adopted by MNC’s.
14. What strategies can Management use to overcome resistance to change at individual
Level?
15. “Executive Development involves acquiring different skills”. With respect to this
statement explain the various types of skills.
16. Write Notes on Quality Circles emphasising their benefits.
SECTION – C
III) Answer ANY THREE from the following: (3×15=45)
17. Explain Areas of Ethical issues in managing Human Resource.
18. Explain the followinga)
Analysis of self awareness
b) Analysis of transactions
c) Script Analysis
19. Explain the techniques used in Building Team Performance in detail.
20. Explain briefly the general methods of Training of Personnel.
21. Define HRD and explain HRD strategies.
SECTION – D
IV) Case study – Compulsory (15 marks)
22. Google India: Searching Its Way To The Top
It seems almost certain now that ‘Google’ and ‘innovation’ are synonymous to each other.
And to make sure that this sense of innovation is deeply instilled in the work culture at
2
Google India, Googlers (as the employees are fondly referred to as) enjoy the freedom to
innovate and spend 20% of their time on anything they are really passionate about. It was
perhaps this freedom that led to the creation of the path breaking Google Map Maker in
2008 which was conceived and developed by the Indian engineering team. Having set
Indian operations in 2003, Google India has achieved the number one spot in Great Place to
Work- Institute’s Study. Also ranked #1 in the Industry Category of the IT sector, Google
India has always adopted a collaborative work culture encouraging employees to build a
unique camaraderie amongst each other through programs such as Peer Bonus (where an
employee nominates a co-worker or a colleague for a bonus for helping him achieve his
target or complete an assignment), Know Your Googler Wall (where interesting trivia about
new joiners are put up along with their goofy pictures to help others know them well), et al.
The three things that make Google India a great workplace The sheer brilliance and calibre
of great minds they get to work with, the sense of pride they get out of this unique
opportunity to make a change to the world, and lastly, the extensive focus on innovation
that enables them to passionately and constantly think of innovative products and services
and keeps them motivated each single day.” They share their thoughts with Top
Management. This is the success story of Google India as a great workplace.
The HR practices followed at Google India that differentiates it from its counterparts in
the industry are providing a sense of empowerment to employees and encourage them to
take initiatives. They have bright young people working for, who have this urge to be heard,
which compels them to always think of innovation and be empowered. Secondly, they give
them a fun and stimulating work environment so as to enhance their productivity. Working
at Google is not about the number of hours you put in but with how much passion you work
within the stipulated time frame.
If you look at the values of Google, then there are a few things among many that Google
stands for viz. working with great people, innovation being the lifeblood of Google and
Googlers, constantly challenging the status quo, empowerment to employees, diversity to
reflect their user base in workforce, etc. They Leverage on the capability of its people to
come out with brilliant products and services, Google has become what it is today and
expanded its customer base across the globe. Google is a successful company because it is a
great workplace and enjoys the complete passion and commitment of its people.
Diversity is managed with treating everybody with respect regardless of role, gender and
position. Secondly, by giving freedom and empowerment to people to take decisions. It
fundamentally believes that it has 1,500 smart managers with the capability to take better
decisions than a handful of senior managers. Further, they keep on conducting formal and
Informal forums and one-on-one meetings to enable employees across functions and levels
to interact with each other.
Questions:
A. Would you say that Google India is a great workplace because it is a successful
company, or vice versa?
B. Given the vastness and diversity of the workforce at Google India, how does it go
about managing diversity?
C. Why is Google India a Great Place to work?
D. Explain the unique HRD practices at Google India.
&&&&&&&&&&&&&&&&&&&&&&&
3
AAA
ANAS
ANSAAWE

St. Joseph’s College of Commerce BBM 2013 V Sem Employee Relations Management (Elective I HR) Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
EMPLOYEE RELATIONS MANAGEMENT (ELECTIVE P-I – HR)
Duration : 3Hrs Max. Marks: 100
SECTION – A
I) Answer ALL THE questions. (10×2=20)
1. Give the meaning of Job Evaluation.
2. What do you mean by Living Wage.
3. Define “Counselling”
4. Give the meaning of “Social Security”.
5. Define “industrial Health”.
6. Define “Empathy”.
7. What is meant by “Industrial relations”.
8. Give the meaning of “collective Bargaining”.
9. Define “Stress”.
10. What is meant by “Empowerment”.
SECTION – B
II) Answer ANY FOUR of the following (4×5=20)
11. “Job worth is the base for fixing emoluments”. Highlight the
factors which influence employee remuneration.
12. Highlight and explain the reasons for introducing, “Employee
Welfare Measures”.
13. Explain the Principles (Do’s and Don’t’s) of “Counselling”.
14. Explain the significance of “Labour Laws”.
15. Explain the “ways”/ “measures” through which employees
/managers can reduce Job Stress.
16. Write a note on Participative Management.
SECTION – C
III) Answer ANY THREE of the following: (3×15=45)
17. Explain in detail, the ‘Causes of Accidents’.
2
18. Explain the features of ‘Self -directed teams’. Write the key
differences between Traditional Organizations and Empowered
team organizations.
19. Explain the concept of Alcoholism and Drug abuse. Highlight
important preventive measures for Alcoholism and Drug abuse.
20. Write a note on, (i) Need for welfare activities in India, (ii)
development of a compensation plan.
21. Why Industrial Disputes happen? Explain the Dispute settlement
machinery with a diagram.
SECTION – D
IV) Compulsory Case Study (1×15=15)
Company ABC produces nails. The machines that cut the nails produce a noise level
of 95 dB. These machines are all in a row in one section of the factory and need to be
operated by a worker for eight hours a day. All workers have been given ear
protectors but they do not wear them because it is too hot and uncomfortable.
Questions:
(1) What solutions to this problem can you suggest?
(2) What are the health effects of exposure to too much noise?
(3) Explain the methods of Noise control from Sender’s end and Reciever’s end.

St. Joseph’s College of Commerce BBM 2013 V Sem Creative Advertising & Media Management (Elective I Marketing) Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M.- V SEMESTER
CREATIVE ADVERTISING & MEDIA MANAGEMENT
(ELECTIVE P-I – MARKETING)
Time: 3 hours Max Marks: 100
SECTION – A
I) Answer ALL the following: (10×2=20)
1. Explain the difference between zipping and zapping in the context of
advertising.
2. Define: a) Reach b) Frequency.
3. What is ‘share of voice’?
4. Give two functions of ASCI.
5. What is ‘product advertising’?
6. Explain the concept of ‘CPM’.
7. What do you understand by the term ‘Puffery’?
8 What is ‘TRP’?
9. Explain ‘Aperture’ in advertising?
10. Differentiate between pulsing and flighting.
SECTION – B
II) Answer ANY FOUR from the following: (4x 5= 20)
11. “The economics of internet advertising is likely to make current
compensating models obsolete.” Discuss.
12. Discuss the functions and features of an ad agency.
13. Compare and contrast newspaper and magazines as a print media of
advertising.
14. What is USP? Explain the three main elements contributing to USP.
15. Explain Valence’s theory of motivation in the context of marketing.
16. Discuss the DAGMAR approach to advertising.
SECTION – C
III) Answer ANY THREE of the following: (3×15=45)
17. What is surrogate advertising? Make a case for or against this kind of
advertising. Why is it resorted to?
18. Draft 10 rules for selecting an advertising appeal. Illustrate your answer
with examples.
19. Write a note on media scheduling decisions.
2
20. What are the approaches to setting an advertising budget?
21. Trace the evolution of advertising in India.
SECTION – D
IV) Case Study – Compulsory question. (1×15=15)
Eddie Messenger is consumer influence manager and George Wood is advertising
manager for GMC truck. Together, they are responsible for persuading people to buy
utility trucks, pickup trucks, truck wagons and vans from GMC Truck dealers.
GMC Trucks is the smallest division of General Motors, the world’s largest maker of
automotive products. However, despite global reach and reputation of it’s parent
company, the GMC brand is not widely known among noncustomers. One challenge
facing Wood and Messenger was to make people aware that the company had been
making trucks for more than 95 years. Founded as the Grabowsky Motor Vehicle
Company in 1902, the firm was acquired by GM in 1909. Over the years, it has
developed considerable expertise in the design and manufacture of trucks and utility
vehicles. During World War I, the company built ambulances, troop cars and cargo
haulers for the US Army. After phasing out of the war time models, it began making
trucks and vans for personal use.
The second challenge facing them was the question of how to take advantage of the
changing purchasing patterns of the car, truck and van buyers. One trend influencing
buyers was a growing interest in off-road excursions. A second trend was a growing
appetite for cargo and passenger space. People who would have chosen traditional
passenger space were now considering roomier, more rugged alternatives. As a result,
trucks and vans that were once seen only in construction sites or on fields started to
accelerate into the mainstream of city and suburban life. Individual buyers liked these
vehicles’ outdoorsy looks and go-everywhere capabilities, family buyers liked their
strength and spacious interiors.
In addition to low brand awareness and market changes, Messenger and Wood face
another major challenge: competition from high profile rivals like Ford, Chrysler and
Toyota.
Questions:
1. If you were Wood and Messenger, what steps would you take to do a SWOT
analysis?
2. Who would you take as your target audience and how would you go about
positioning your brand?
3. How would you mount an ad campaign to raise audience awareness of the GMC
Truck brand? Where would you place ad messages to communicate most effectively
with your consumers?

St. Joseph’s College of Commerce BBM 2013 V Sem Consumer Behaviour (Elective II Marketing) Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF AUTONOMOUS (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
CONSUMER BEHAVIOUR (ELECTIVE P- II – MARKETING)
TIME : 3 HOURS MARKS: 100
SECTION – A
I. Answer ALL Questions. Each question carries 2 marks. (10 x 2 = 20)
1. State the role of “gate keeper” in consumer behavior studies?
2. Define the term “market segmentation.”
3. What is meant by cross cultural influences? Why are such influences important to
managers?
4. Explain the reason why the concept of ‘social class’ is taken seriously by marketers.
5. State how hedonic needs influence consumer behavior.
6. What is j.n.d? Discuss a marketing situation where it can be used usefully.
7. What is brand loyalty?
8. Mention the significance of word of mouth communication.
9. Who are considered as laggards?
10. Clarify the concept “consumerism.”
SECTION – B
II. Answer any FOUR. Each question carries FIVE marks. (4 x 5 = 20)
11. What are the areas of consumer behavior applications in marketing?
12. Comment on the family life cycle changes. Which stage is likely to be of most
importance to marketers?
13. “The concept of motive arousal concerns what actually energizes consumers’
behavior.” Discuss briefly on the general factors that can trigger motive arousal.
14. What are attitudes? What functions do attitudes perform to help consumers?
15. Discuss different stages involved in the purchase decision process of an imaginary
product?
16. What are the steps involved in enhancing consumer satisfaction.
SECTION – C
III. Answer any THREE. Each question carries FIFTEEN marks. (3X15 = 45)
17. Discuss various popular approaches to market segmentation with appropriate
examples. What are the strategic options available to marketers?
18. What are reference groups? What is the nature of reference groups? How do
reference groups influence consumers? Write with sufficient examples.
2
19. Explain the various components of consumer learning. Discuss various learning theories
that are useful to marketers.
20. Under what circumstances does post-purchase dissonance occur? What actions can a
marketer take to handle post purchase dissatisfaction among consumers?
21. Why do we need consumerism? State reasons, if any, for increasing consumerism in India.
What are the elements of consumerism?
Section – D
IV. Compulsory Case Study (1 x 15 = 15)
22. Tudor Fashions
For the past nearly four decades, Tudor Fashions was known for making popular and
affordable shoes. Tudor shoes were positioned as simple, no fuss yet elegant shoes particularly
targeted at office goers. The shoes had a reputation of being comfortable and reasonably priced.
It had a good market share despite competition from Bata, Windsor, Lee Cooper, Woodland,
Liberty and others.
Consumers’ perceptions about the type shoes appropriate for wearing to office were changing.
The market share of Tudor shoes had declined by 10 percent within the last two years. Mr.
Prashant Gupta, the CEO, decided to take a walk in the Connaught Place area to observe
people in general and office goers in particular, before going to his office in Brakhamba, Road.
His idea was to have a firsthand feeling of consumer response to the Tudor shoes and observe
in general the foot wear habits of urban Indians.
The trend was disturbing. Prashant called a meeting of the department heads. The outcome of
the meeting was an agreement by all that perceptions, attitudes and preferences of Indian urban
consumers had undergone a significant change about the work place and products. A major
decision was taken that Tudor shoes would shed off its image of being “traditional.”
Department heads agreed that consumers carry a definite “price quality” perception about most
branded products. High price is generally perceived as denoting high quality. To take
advantage of such consumer perceptions and targeting the growing middle class consumers to
a “high price – high quality” image. The decision makers saw better prospects by making such a
move.
After the decision the company developed dedicated show rooms with premium priced shoes
and other accessories such as leather bags, belts, purses, T-shirts, so on.
The results were quite contrary to expectations. The decrease in the market share continued.
Apparently, the reasons for such results seemed to be the following. For decades, consumers
carried the image of Tudor shoes as good quality in the affordable range. This created
considerable confusion among consumers. They turned to other brands. The main appeal for
the consumer was missing. The premium brands were perceived to be in a category that catered
to upper middle and upper class consumers. When consumers considered premium shoes,
other brands came to recall, not Tudor.
Questions:
1. Suggest an approach which in your view might have been successful in changing consumer
perceptions and attitudes about Tudor shoes.
2. You are a marketing communications consultant. Suggest an ad campaign to help Tudor
establish a premium image for its shoes.

St. Joseph’s College of Commerce BBM 2013 V Sem Advanced Financial Management (Elective II Finance) Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF AUTONOMOUS (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
ADVANCED FINANCIAL MANAGEMENT (ELECTIVE P- II – FINANCE)
TIME : 3 HOURS MARKS: 100
SECTION – A
I) Answer any TEN of the following: (10x 2=20)
1. What is share exchange ratio?
2. Write the meaning of boot strapping.
3. What is feasibility study?
4. What are the non financial factors for capital investment decision?
5. How do you calculate free cash flows?
6. What are terminal cash flows?
7. Write two disadvantages of intrinsic value per share.
8. What is expected value?
9. Explain the cost of cost and gain to merger.
10. Explain Irving Fisher Model for computing risk premium adjusted discount rate
11. What is synergy?
12. What is economic feasibility?
SECTION – B
II) Answer any FOUR of the following: (4 x 5=20)
13. Better budgets ltd makes a sells a single product which has a unit variable cost of
Rs. 8. Fixed costs are Rs. 1, 00,000 per annum. The company’s management is
having a sales price review and has reduced the choice to a price of either Rs. 11
or Rs. 12 per unit. The volume of sales at each of these prices has been estimated
as probability distribution as follows
Sales volume (units) Probability Sales volume (units) Probability
30000
40000
50000
60000
70000
0.1
0.2
0.4
0.2
0.1
25000
30000
35000
40000
0.1
0.2
0.4
0.3
On the basis of EV of contribution and profit, which sales price should be
selected?
14. Explain the techniques for decision making under risk and uncertainty.
2
15. The Indian Yacht company has developed a new cabin cruiser which they have
earmarked for the medium to large boat market. A market analysis has a 30%
probability of annual sales being 5000 boats, a 40% probability of 4000 annual
sales and a 30% probability of 3000 annual sales. This company can go into
limited production, where variable costs are Rs. 10000 per boat, and fixed costs
are Rs. 8, 00,000 annually. Alternatively they can go into full scale production,
where variable costs are Rs. 9000 per boat and fixed costs are Rs. 50, 00,000
annually. If the new boat is to be sold for Rs. 11000, should the company go into
limited or full scale production when their objective is to maximize the expected
profits. Use decision tree approach.
16. What is project appraisal? Explain .
17. Builders ltd wishes to acquire Bricks and Mortars ltd. Basic information
Number of shares 2, 00,000
EPS Rs. 7.00
Current market price Rs. 63
PV of synergies Rs. 21, 55,000
What should be the gain to Bricks and Mortars, if the offer is payment of Rs. 75/-
per share for the first 1, 00,001 shares and Rs. 60 per share for the remainder?
18. Briefly describe the valuation methods under merger with its advantages and
disadvantages.
SECTION – C
III) Answer any THREE of the following (3 x 15 =45)
19. A company is considering investing in a new manufacturing project with the
following characteristics
• Initial investment Rs. 350 lakhs , Scrap nil
• Expected life 10 years
• Sales volume 20,000 units per year
• Selling price Rs. 2000 per unit
• Variable direct costs Rs. 1500 per unit
• Fixed costs excluding depreciation Rs. 25,00,000 per year
3
The project shows an IRR of 17%. The MD is concerned about the viability of the
investment as the return is close to company’s threshold rate of 15%. He has
requested a sensitivity analysis
• Advice the MD of the most vulnerable area likely to prevent the project
meeting the company’s hurdle rate
• Re evaluate the situation if another company already manufacturing a similar
product, offered to supply the units at Rs. 1800 each, this would reduce the
investment to Rs. 25 lakhs and the fixed costs to Rs. 10 lakhs
20. Fast run automobiles spares ltd (FASL) is considering investment in one of the
three mutually exclusive projects Zeta 10, Meta 10 and Neta-10. The company’s
cost of capital is 15% and the risk free rate of the returns 10%. The income tax
rate for the company is 40%. FASL has gathered the following basic cash flow
and risk index data for each project.
Zeta 10 Meta 10 Neta 10
Initial investment
Cash inflows after tax
1
2
3
4
Risk index
15,00,000
6,00,000
6,00,000
6,00,000
6,00,000
1.80
11,00,000
6,00,000
4,00,000
5,00,000
2,00,000
1.00
19,00,000
4,00,000
6,00,000
8,00,000
12,00,000
0.60
Using the risk adjusted discount rate; determine the risk adjusted NPV for each of the
project. Which project should be accepted by the company?
21. The following information is provided related to the acquiring firm Mark limited
and the target firm Mask limited
Mark limited Mask limited
Profits after tax
Number of shares outstanding
P/E ratio (times)
Rs. 2,000 lakhs
200 lakhs
10
Rs. 400 lakhs
100 lakhs
5
Required
• What is the swap ratio based on current market price
• What is the EPS of Mark limited after acquisition
• What is the expected market price per share of Mark limited after
acquisition, assuming PE ratio of Mark ltd remains unchanged
• Determine the market value of the merged firm
• Calculate gain/loss for shareholders of the two independent companies
after acquisition
4
22. Vehicles ltd is the acquirer and Transporters ltd is a target company. Basic
information is as follows
Particulars Vehicles Transporters
EPS
Next year DPS
Market price Rs.
Number of shares
Present growth rate
Growth rate because of
improvement to be brought about by
Vehicles ltd
3.00
1.00
40
3000


1.20
0.75
15
1500
5%
8%
Proposals for merger are
• Either cash of 20/- per share or
• 1 share of Vehicles for every 3 shares of Transporters. Show the costs and gain
for the two alternatives.
23. Balance sheet of R ltd as on 31st March 2010
Liabilities Rs.
(lakhs)
Assets Rs. (lakhs)
Equity share capital
Fully paid up shares of Rs.
100 each
General reserve
Profit and loss account
Sundry creditors
Provisions for Income tax
200
40
32
128
60
Land and building
Plant and machinery
Patent
Stock
Sundry debtors
Bank
Preliminary expenses
110
130
20
48
88
52
12
460 460
The expert valuer valued the land and building at Rs. 240 lakhs. Goodwill at Rs.
160 lakhs and plant at Rs. 120 lakhs. Out of the total debtors, it is found that
debtors Rs. 8 lakhs are bad.
The profits of the company have been as follows.
2007-08- Rs. 92 lakhs
2008-09 – Rs. 88 lakhs
2009-2010 – Rs. 96 lakhs
The company follows the practice of transferring 25% of profits to general
reserve. Similar type of companies earn at 10% of the value of their shares. Plant
5
and machinery and land and building have been depreciated at 15% and 10%
respectively
Ascertain the value of shares of the company under
Intrinsic value method
Yield value method
Fair value method
SECTION – D
IV) Compulsory question. (1 x 15=15)
24.
Dry twigs and fresh blossoms ltd is always discarding old lines and introducing new
lines of products and is at present considering at present three alternative promotional
plans for ushering in new products. Various combinations of prices, development
expenditure and promotional outlays are involved in these plans. High, medium and
low forecast of revenues under each plan have been formulated and their respective
probabilities of occurrence have been estimated. These budgeted revenues and
probabilities along with other relevant data are summarized below
Plan I Plan II Plan III
Budgeted revenue with
probability
High
Medium
Low
Variable cost as % of revenue
Initial investment
Life in years
30 (0.3)
20(0.3)
5(0.4)
60%
25
8
24(0.2)
20(0.7)
15(0.1)
75%
20
8
50(0.2)
25(0.5)
0(0.3)
70%
24
8
The company’s cost of capital is 12% and the income tax rate is 40%. Investment in
promotional programmes will be amortized by the straight line method. The company
will have net taxable income each year, regardless of the success or failure of the new
products.
• Substantiating with figures, make a detailed analysis and find out which of the
promotional plans is expected to be the most profitable?
• In the worst event happened, which of the plans would result in maximizing the
profits.

St. Joseph’s College of Commerce BBM 2013 V Sem Advanced Financial Accounting (Elective II Accounts) Question Paper PDF Download

1
ST. JOSEPH’S COLLEGEOF COMMERCE (AUTONOMOUS)
END SEMESTER EXMAINATION -OCTOBER 2013
B.B.M – V SEMESTER
ADVANCED FINANCIAL ACCOUNTING (ELECTIVE P- II – ACCOUNTS)
TIME: 3 HOURS MAX MARKS-100
SECTION – A
I. Answer ANY TEN from the following questions. (10X2=20)
1. Give the meaning of the term Holding Company.
2. Explain the term Minority Interest.
3. How do you treat fictitious assets while preparing consolidated balance sheet of holding
company and the subsidiary.
4. What do you mean by Social Accounting?
5. Give the meaning of the term Human resource accounting.
6. Mention the various approaches to human resource accounting.
7. Explain the term Accounting for price level changes.
8. What are the various approaches to Price level accounting.
9. Explain the term EVA.
10. What do you mean by Value Added?
11. What are the advantages of Value added statements?
12. Explain the concept of ‘Environmental Accounting’.
SECTION – B
II. Answer ANY FOUR from the following questions. (4X5=20)
13. H Ltd., acquired all the shares in S ltd., on 1st January, 2006 and the balance sheets of the two
companies on 31st, March 2006 were as follows:
Liabilities H Ltd S Ltd Assets H Ltd., S Ltd.,
Share capital 50,000 30,000 Sundry assets 65,000 70,000
Reserves 1-4-2005 20,000 15,000 Shares in S Ltd., at
cost
50,000 –
Profit and loss
account
25,000 10,000
Sundry creditors 20,000 15,000
Total 1,15,000 70,000 Total 1,15,000 70,000
The profit and loss account of S Ltd., had a credit balance of Rs. 3,000 on 1st April, 2005. Prepare
a consolidated balance sheet as on 31st March 2006.
14. From the information given below, ascertain the cost of sales and closing inventory under
Current Purchasing Power method if the organization follows FIFO and LIFO system.
2
Historical cost General price index
Inventory as on 31-3-2011 40,000 200
Purchases during 2011-12 3,10,000 220(average for 2011-12)
Inventory on 31-3-2012 50,000 230
15. A firm purchased machinery for a sum of Rs. 2 lakhs on January 1, 2008. It has expected life
of 10 years without any scarp value. The price indices for the asset were as follows:
Jan 1, 2008 100
Jan 1, 2011 160
Dec 31, 2011 175
You are required to value the machinery on January 1, 2011 and December 31, 2011, both
according to Historical cost accounting and current cost accounting system, charging
depreciation on straight line basis. Also find the amount which needs to be adjusted for
appreciation during 2011.
16. Briefly explain the various approaches to Social Accounting
17. What are the various limitations of Human Resource Accounting?
18. Write a note on the reporting requirements of environmental accounting.
SECTION – C
III. Answer ANY THREE from the following questions. (3X15=45)
19. The summarized balance sheet of H and S Ltd., on December 31st, 2005 are as follows:
Liabilities H Ltd S Ltd Assets H Ltd., S Ltd.,
Share capital (Rs. 10) 5,00,000 1,00,000 Assets 5,00,000 1,70,000
Reserves 80,000 30,000 8,000 shares in S
Ltd.,
1,40,000
Profit and loss
account
60,000 40,000
Total 6,40,000 1,70,000 Total 6,40,000 1,70,000
S Ltd., had the credit balance of Rs. 30,000 in the reserves when H Ltd., acquired shares in S
Ltd., decided to make a bonus issue out of the post-acquisition profits of two shares of Rs. 10
each fully paid for every five shares held. Calculate the cost of control before the issue of bonus
shares and after the issue of bonus shares. Also make the consolidated balance sheet after the
issue of bonus shares.
20. The balance sheet of a partnership firm as on 1st April 2011 and the profit and loss statement
for the year ending March 2012 are given below:
3
Balance Sheet
As on 1-4-2011
Liabilities Rs. Assets Rs.
Capital 4,00,000 Plant and
machinery
3,00,000
13% loan 1,00,000 Furniture and
fixture
40,000
Current
Liabilities
50,000 Inventory 60,000
Debtors 50,000
Cash 1,00,000
Total 5,50,000 Total 5,50,000
Profit and loss statement for the year ending 31st, March 2012
Sales 10,00,000
Less: COGS- opening
inventory
60,000
Add: Purchases 7,10,000
7,70,000
Less: closing inventory 70,000
Gross profit 7,00,000
3,00,000
Less: operating expenses 1,51,000
Interest on loan 13,000
Depreciation on machinery 45,000
Depreciation on furniture 4,000 2,13,000
Net profit 87,000
Debtors and current liabilities balances remained constant throughout the year. Interest on
debentures was paid on 31-3-2012
The general price index was as follows:
On 1st, April 2011: 300 Average for the year: 320 on March 31st 2012 360
You are required to prepare financial statements for the year 2011-12 after adjusting for price
level changes under current purchasing power method.
21. From the following information taken from the books of F Ltd., relating to the staff and
community benefits, prepare a statement classifying the various items under the appropriate
heads and INTERPRET THE SAME
Environmental improvements 20,10,000
Medical facilities 45,00,000
Training programmes 10,25,000
Generation of Job opportunities 60,75,000
Municipal taxes 10,70,000
4
Increase in cost of living in the vicinity due to a thermal power
station
16,55,000
Concessional transport, water supply 11,25,000
Extra work put in by staff and officers for drought relief 18,50,000
Leave encashment and leave travel benefits 52,00,000
Educational facilities for children of staff members 21,60,000
Subsidized canteen facilities 14,40,000
Generation of business 25,00,000
22. The following is the profit and loss account of F Ltd., which you are required to prepare a
Gross value added statement and reconcile the same with Profit before taxation
Income: Sales 28,500
Other income 750 29,250
Expenditure: operating cost 25,600
Excise duty 1,700
Interest on bank overdraft 100
Interest on 12% debentures 1,150 28,550
Less: Profit before depreciation 700
Depreciation 250
Profit before tax 450
Less: Tax provision 270
Net profit after tax 180
Less: transfer to replacement
reserve
30
Balance profit 150
Less: dividend 50
Retained profit 100
Note:
a) Sales are net after deducting discounts, returns and sales tax
b) Operating cost includes Rs (000’s) 10,200 as wages, salaries and other benefits to employees
c) Bank overdraft is a temporary source of finance
d) Provision for tax includes Rs (000’s) 70 for deferred tax.
23. From the following information, compute EVA of Auto Ltd., (assume 35% tax rate)
Equity share capital 1,000 lakhs
12% debenture 500 lakhs
PE ratio 5 times
Financial leverage 1.5 times
Show your working with the help of Profit and loss statements, WACC, EVA (each statement
carries 5 marks)
5
SECTION – D
IV) Case Study – compulsory question. ( 15 marks)
24. The balance sheets of Hari and Suri Ltd., as on 31st March 2006 are as follows:
Balance sheet
As on March 31, 2006
Share Capital (Rs.10 ) 4,00,000 1,00,000 Plant and
Machinery
4,80,000 90,000
General reserve 1-4-
2005
2,80,000 34,000 Furniture 15,000 27,000
Profit and loss account 1,70,000 42,000 Investment 2,00,000
Creditors 70,000 35,000 Stock 95,000 42,000
Debtors 60,000 32,000
Cash at bank 70,000 20,000
Total 9,20,000 2,11,000 Total 9,20,000 2,11,000
The following information is also given to you:
a) Hari Ltd., acquired 8,000 equity shares in Suri Ltd., as at 1st July, 2005 at a cost of Rs.
2,00,000
b) Stock of Hari Ltd., includes Rs. 6,000 relating to stock purchased from Suri ltd., which
follows the practice of charging 25% extra on the cost for determining the sale price
c) Creditors of Hari ltd., include Rs. 10,000 on account of purchases from Suri Ltd.,
d) Profit and loss account of Hari ltd., includes dividend @10% for the year 2004-2005
received form Suri Ltd., which declared and paid it after 1st, July 2005.
e) Balance in Suri Ltd., profit and loss account on 1st April 2005 was Rs. 26,000. Dividend @
10% for the year 2004-05 was declared out of this balance after 1st July 2005
f) Profits during the year 2005-06 have been earned on uniform basis throughout the year
Prepare consolidated balance sheet of Hari Ltd., and its subsidiary Suri Ltd., as at 31st
March 2006. Submit all your working notes neatly
**************************

St. Joseph’s College of Commerce BBM 2013 V Sem Accounting For Management Decision Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXMAINATION OCTOBER 2013
B.B.M – V SEMESTER
ACCOUNTING FOR MANAGEMENT DECISION
Time: 3 HOURS MAX.MARKS: 100
SECTION – A
I) Answer ALL the following questions. (10X2=20)
1. Write a short note on cost driver?
2. What is the meaning of marginal cost?
3. Explain briefly the circumstances under which selling below marginal cost may be
justified.
4. What is limiting factor?
5. Explain the terms (a) Differential Cost (b) Replacement Cost.
6. What are the objectives of Budgetary Control ?
7. True or False: (i) Break even sales in Rs x P/V Ratio= Fixed Cost
(ii) Profit is the difference between sales and contribution
8. What is the meaning of Sunk Cost?
9. What is the difference between Committed Fixed Cost and Discretionary Fixed Cost?
10. When sales increase from Rs. 20,000 to Rs. 40,000, while profit increase from Rs. 1,000 to
Rs. 2,000 , P/V ratio is_____________________
SECTION – B
II) Answer any FOUR questions. (4×5=20 )
11. Briefly explain differences between Absorption Costing and Marginal Costing.
12. What are the Essentials of a good Budgetary System?
13. Explain the steps in Activity Based costing.
14. Following is the data taken from the records of a concern manufacturing a special part
ABL.
Particulars Rs.
Selling price per unit Rs. 25
Direct material cost per unit Rs. 6
Direct labour cost per unit Rs. 3
Variable overhead cost per unit Rs. 2
Budgeted level of output 75,000 units
Budgeted recovery rate of fixed overheads cost per unit Rs.5
You are required to :
(a) Draw a break-even chart and show the break-even point.
(b) IN the same chart show the impact on break-even point:
(i) If selling price per unit is increased by 20% and
(ii) If selling price per unit is decreased by 10%
2
15. A department of Alstom India Company attains sales of rs. 6,00,000 at 80% of its normal
capacity. Its expenses are given below:
Particulars Rs. Per unit
Office salaries 90,000
General expenses 2% of sales
Depreciation 7,500
Rent and rates 8,750
Selling Cost:
Salaries 8% of sales
Travelling expenses 2% of sales
Sales office 1% of sales
General expenses 1% of sales
Distribution Cost:
Wages 15,000
Rent 1% of sales
Other expenses 4% of sales
Draw up Flexible Administration, Selling and Distribution Costs Budgets, Operating at
90 per cent, 100 per cent and 110 per cent of normal capacity.
16. From the following information, prepare an Income Statement under:
(a) Marginal costing (b) Absorption costing
Particulars Product
A B C
Direct materials 7,500 30,000 3,000
Direct Wages 9,000 9,000 1,500
Factory overhead Fixed 3,000 1,500 1,500
Variable 3,900 9,000 4,500
Selling overhead Fixed 1,500 900 600
Variable 2,100 6,000 3,000
Sales 32,000 61,000 16,000
Fixed factory overhead and fixed selling overhead were apportioned to products A,B
and C on equitable bases.
SECTION – C
III) Answer any THREE out the following : (3×15=45 )
17. Company A and Company B both under the same management make and sell the same
type of product. Their budgeted profit and loss accounts for the year ending 2011 are as
follows:
3
Particulars Company A
Rs Rs.
Company B
Rs Rs.
Sales
Less: Variable cost
Fixed cost
2,40,000
30,000
3,00,000
2,70,000
2,00,000
70,000
3,00,000
2,70,000
Profit 30,000 30,000
You are required to:
(a) Calculate the break-even points for each company.
(b) Calculate the sales volume at which each of the two companies will make a profit of Rs.
10,000.
(c) Calculate MOS
(d) State which company is likely to earn greater profits in conditions of :
(i) Heavy demand for the product.
(ii) Low demand for the product.
Give reasons.
18. A B Ltd is manufacturing three products Micro wave oven, Washing Machine and
Refrigerator and selling them in a competitive market. Details of current demand,
selling price and cost structure are given below:
Particulars Micro wave oven, Washing Machine Refrigerator
Expected demand
(units)
10,000 12,000 20,000
Selling price per unit 20 16 10
Variable cost per unit
Direct materials
(Rs. 10/kg)
6 4 2
Direct labour
(Rs. 15/ hr)
3 3 1.50
Variable overheads 2 1 1
Fixed overhead per
units
5 4 2
The company is frequently affected by acute scarcity of raw material and high labour
turnover. During the next period, it is expected to have one of the following situations:
(a) Raw Materials available will be only 12,100 Kg.
(b) Direct labour hours available will be only 5,000 hrs.
Suggest the best production plan in each case and the resultant profit that the
company would earn according to your suggestion.
4
19. Explain briefly the following concepts.
a)Life cycle costing.
b) Kaizen costing,
c) Balance score card.
20. Prepare a Cash Budget for the three months ending 30th June 2012 from the information
give below: (a)
Month Sales (Rs) Materials (Rs) Wages (Rs) Overheads (Rs)
February 14,000 9,600 3,000 1,700
March 15,000 9,000 3,000 1,900
April 16,000 9,200 3,200 2,000
May 17,000 10,000 3,600 2,200
June 18,000 10,400 4,000 2,300
b) Credit terms are: Sale and debtors – 10% sales are on cash, 50% of the credit sales
are collected next month and the balance in the following month.
Creditors Materials 2 month
Wages ¼ month
Overheads ½ month
c) Cash and bank balance on 1st April 2012. Is expected to be Rs. 6,000
Other relevant information are:
(i) Plant and machinery will be installed in February 2012 at a cost of Rs. 96,000.
The monthly installment of Rs. 2,000 is payable from April onwards.
(ii) Dividend @ 5% on Preference Share Capital of Rs. 2,00,000 will be paid on 1st
June .
(iii) Advance to be received for sale of vehicles Rs. 9,000 in June.
(iv) Dividends form investments amounting to Rs. 1,000 are expected to be
received in June.
(v) Income tax (advance ) to be paid in June is Rs. 2,000
21. Explain the following concepts with the examples:
a) Relevant Cost
b) Opportunity Cost
c) Decision Driven Cost.
5
SECTION – D
IV) Compulsory question (15 Marks)
22. Excel Parts Ltd has an annul production of 90,000 units for a motor component. The
component cost structure is as below:
Materials 270 per unit.
Labour (25% fixed) 180 per unit
Expenses:
Variable 90 per unit
Fixed 135 per unit
Total 675 per unit
(a) The purchase manger has an offer from a supplier who is willing to supply the
component at Rs. 540. Should the component be purchased and production stopped?
(b) Assume the resources now used for this component’s manufacture are to be used to
produced another new product for which the selling price is Rs. 485
In the latter case, the material price will be Rs. 200 per unit . 90,000 units of this
product can be produced at the same cost basis as above for labour and expenses .
Discuss whether it would be advisable to divert the resources to manufacture that
new product, on the footing that the component presently being produced would,
instead of being produced, be purchased from the market.

St. Joseph’s College of Commerce BBM 2013 III Sem Services Management Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
BBM – III SEMESTER
SERVICES MANAGEMENT
Time: 3 Hours Max. Marks: 100
SECTION – A
I) Answer ALL the following questions: (10×2=20)
1. What is ‘Pricing’?
2. What are the four possible scenarios that you can come across, when you think of
Managing ‘Demand and Supply’ in a service firm?
3. Name four factors affecting ‘Direct Selling’.
4. Define ‘Positioning’.
5. What do you mean Event Management?
6. What are the advantages of Empowerment of Employees?
7. Name the two Integration processes, with its sub-processes – that are commonly
followed to gain Competitive Advantage.
8. Name any four new concepts in Accommodation pertaining to ‘Hotel Industry’?
9. What do you mean by Financial Bonds?
10. Name the two ways of managing ‘Service Perishability’.
SECTION – B
II) Answer ANY FOUR from the following questions: (4×5=20)
11. Considering yourself to be a professional in designing service firms, explain the
important factors that you will think of while working on the ‘Look of the
Premises’.
12. Explain the common types of Consultants.
13. Explain the Guest Cycle in a Hotel.
14. Explain the Characteristics of Services.
15. What is a 80/20 model? Explain the different layers of a ‘Customer Pyramid’.
16. Explain the various stages that a customer goes through while he is thinking of
trying a new service in his life.
Section – C
III) Answer ANY THREE from the following questions: (3×15=45)
17. Explain in detail the characteristics of Buyers. What are the problems that a
buyer faces while evaluating a service? What are the different strategies by which
you can acquire Competitive Advantage to your firm?
2
18. Enumerate the various classifications of Hotel Industry in Indian Scenario.
Explain the various types of Hospitality ownership and affiliations.
19. Due to the number of the services that are available in a given society, it is very
complicated to study them and analyze them, which is a common problem of
any person who tries a research on services, to help such a researcher can you
describe the classification of services.
20. Describe the process of implementing Service Quality Management. What are the
benefits of Service Quality Management?
21. Enumerate the steps in developing an effective communication. Also design a
proper Promotion Mix in regards to a newly launched gymnasium.
Section – D
IV) Case Study – Compulsory Question: (15marks)
22.
Consider the following story to understand customer satisfaction in service delivery –
An annoyed and irritated customer walked into a watch repair shop with a wristwatch
that was repaired and had the battery changed a few days ago, but now was in the same
condition as it was before the repair. The person behind the counter acknowledged the
fact that he had changed the battery but would look into the problem.
This gesture immediately eased the tension of the customer, but who still had doubts
about the quality of the battery. Understanding from the body language of the
customer, he showed that the little cell was active with 1.6V of current and confirmed
that there still was a guarantee period of one year for the battery.
He then walked in, to get the machine cleaned. As the customer waited for the job to be
done, she noticed that, other customers who came into the shop, most of them being
greeted by their name. This further changed the attitude of the customer, whose
aggressiveness had all disappeared.
The man returned the watch to the customer and assured that everything was fine. He
even refused to accept anything towards the repair as the customer had already paid
before. By refusing to accept a little money he had gained a lot of goodwill. At the end
he had a relieved and joyous customer who would evangelize his shop to all friends
and family.
Questions:
1. In light of the above, explain the as to the magic that happened to the
customer in terms of customer satisfaction / Loyalty Relationship.
2. Explain the common churn driver and the strategies to reduce the same.

St. Joseph’s College of Commerce BBM 2013 III Sem Production And Operation Management Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXMAINATION – OCTOBER 2013
B.B.M – III SEMESTER
PRODUCTION AND OPERATIONS MANAGEMENT
TIME: 3 HOURS Max. Marks: 100
SECTION – A
I) Answer ALL the following questions. (10 x 2 = 20 )
1. Workers at Ford Motor Company complained of monotony and boredom in the
production function leading to the introduction of Robots. Write the functions of
Robots in production dept.
2. Mention the elements of production planning and control.
3. What are templates used for and how?
4. Draw the two major types of stores layout.
5. Mention any four objectives of Production Management.
6. When can value analysis be applied in the production function?
7. Mention any two principles of plant layout.
8. Mr. Santosh has a construction business and he is losing lots of money in the Surplus.
How can he dispose this surplus and save money in the business.
9. Give two examples of companies in Job production.
10. Which two concepts are concerned with examination of everything pertaining to the
performance of job and increasing the efficiency of human movements only?
SECTION – B
II) Answer any FOUR out of six questions. ( 4 x 5 = 20)
11. What are the different types of production methods available to Mr. Joel who is the
production manager of his unit? Does nature of the product is to do with the
selection of production method?
12. What do you mean by waste and scrap? What steps could be taken to reduce the
waste in the production department.
2
13. Explain the popular methods of vendor rating?
14. Diagrammatically present both the techniques of work study.
15. Explain the vital managerial decision on location according to Bethel, Atwater and
Smith in their new theory of industrial location.
16. Toyota Motor Co., Ltd. won the Deming Application Prize in 1965 and the Japan
Quality Control Award in 1970, following the introduction of Total Quality
Management (TQM) based on the unchanging principles of ‘customer first’. What is
TQM and also explain its elements?
SECTION – C
III) Answer any THREE out of five questions. (3 x 15 = 45)
17. What do you mean by Automation? Explain the various forms of automation and
also write the merits of automation.
18. What are the various techniques of plant layout which could be explained to Mr.
Rohan for his Sun Private Limited for planning for his layout and also mention the
layout planning with the help of computers.
19. Explain the various tools and techniques used for material control.
20. What do you mean by production and operations management? And explain the
relationship between production function with other functions.
21. Briefly explain the various purchasing policies used by the production department
for their purchases.
SECTION – D
IV) Compulsory Case study (1 x 15 = 15)
JUST IN TIME AND INDIA
Indian Institute of Materials Management (IIMM) is a forum for purchase and materials
related employees and they have frequent meetings, seminars and annual conventions
to share knowledge. In one of their annual conventions the topic was implementation of
JIT for competitive advantages. Leading personalities of the Indian industries talked
lots of positive points and benefits due to the JIT purchase and JIT manufacturing
methods. Many presented calculations and statistics of savings in costs and time and
how it helps in reduce the price of the end products and hence competitive advantage.
Most of the audiences were impressed about the theory and thought of practical
3
application in their respective companies. However, few of the executive participants
were more worried about practice and less interested in idealistic theories. One Mr.
JItendra Joshi of LML’s Bangalore office was impressed. He has been arranging Engine
Block castings, tyre tube sets, machined components, speedometers etc from southern
region to LML, Kanpur Unit. He has 15 years’ of experience in facing lots of problems in
arranging the long distance supplies. He mustered courage to get up and ask few
questions against the JIT and summary of question to Mr. Sudhakar (the speaker) were
as follows: Mr. Joshi said JIT cannot be fully implement able in Indian conditions due to
following genuine constraints.
(a) The inter-state disputes like ‘Kaveri Dispute’, “Border disputes’ at times disturb the
arrangements.
(b) On and off terrorism, political agitations, holidays due to local, regional and national
leaders’ deaths also disturb work environment.
(c) Spread of vendors all over India and vastness of coverage do not enable to know
correct position of WIP of vendors.
(d)Transport bottlenecks, heavy rains, floods (coastal areas), workers’ strikes cause
anxiety and worry.
(e)Partnership problems, financial and quality constraints are not easily attended or
solved.
These questions were like a mini speech on anti JIT and the atmosphere in the
auditorium got charged up Mr. Sudhakar, the speaker, gave half hearted replies to
questions for which Mr. Joshi and his friends were not satisfied. Finally Mr. Sudhakar
said:“The system which operate successfully in Japan may not work equally well in
other countries.” Only when Mr. Joshi took his seat as he felt he has made his clear on
practical problems than merely going through the theory. Suddenly he seems to have
won the admiration of the gathering. Prof. Rao who was chairman of the technical
session gave his concluding remarks. He appreciated the ideology of JIT but advised
executives to take it up step by step and ensure pragmatic views and do not over
depend on JIT to fail. This he told as Indian Industrial Environment is yet to mature to
take care of JIT systems in totality.
Answer the following questions:
a) Highlight the importance of Just in Time in India.
b) Do you agree with Mr. Joshi’s views on constraints to JIT?
c) Write how you feel the JIT systems can be adopted in India.

St. Joseph’s College of Commerce BBM 2013 III Sem Human Resources Management Question Paper PDF Download

1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION- OCTOBER 2013
BBM – III SEMESTER
HUMAN RESOURCES MANAGEMENT
Duration: 3 Hours Max. Marks: 100
SECTION A
I) Answer ALL the following questions in few sentences: (10×2=20)
1. Write down the differences between Personnel Management and HRM.
2. What do you mean by Attrition?
3. What is Job Rotation?
4. What do the aspects of Job Analysis include? Explain the terms.
5. Recruitment is distinct from employment and selection. Justify.
6. What is EQ?
7. What is Cognitive Ability Test?
8. What do you understand by 360o performance appraisal?
9. What is succession planning?
10. What is minimum wage and statutory minimum wage?
SECTION – B
II) Answer any FOUR out of six questions. (4×5=20)
11. Describe in brief the nature and scope for HR function in an organisation.
12. What is an interview? Explain the various types of interview.
13. What is Job Evaluation? Explain the objectives and principles of Job
Evaluation.
14. What is Training and Development? Explain the need for training.
15. Define Industrial Relations. Explain its objectives and functions.
16. Explain the importance and process of Induction.
SECTION – C
III) Answer ANY THREE out of five questions. (3×15=45)
17. As a manager, write in detail the managerial and operative functions of
HRM.
18. Is HRP same as HRM? Explain the factors affecting HRP.
19. Explain the traditional and modern sources of Recruitment.
20. USA and most of the developed countries of the world are known for their
brilliant social security measures. The Government in our country too have
been working on these measures for several years. What are the various social
security measures in India? Explain.
21. Explain the various methods of Performance appraisals.
2
SECTION – D
IV) Compulsory case study: (15 marks)
22.
Air India used to pay more than double the salaries to Expatriate pilots compared to
that of national pilots. In fact national pilots are in no way inferior to expatriate
pilots in skills and in performance, safety, regularity and punctuality. The salary
discrimination was necessitated to attract foreign pilots due to shortage of national
pilots. This practice was along with policies and practices of compensation
management in other public and private organisations in India.
These practices resulted in the dissatisfaction among national pilots that prompted
them to look for opportunities in other countries. The fast growth of airlines industry
in various countries led to shortage of pilots resulting in higher salaries for pilots
across the countries. Majority of the national pilots of Air India who were
dissatisfied with their salaries procured jobs in various airline companies
particularly in the middle-east with triple the salary levels of their previous job.
The migration of Indian pilots reached the peak few years ago and Air India did not
have required number of pilots to operate their flights and had to cancel some of its
domestic flights and delay the operation of international flights.
Consequently, Air India modified its compensation policy and offered equal salary
levels to its national pilots along with that of expatriate pilots to combat the
situation. However, it could not attract those pilots who left the company, but could
halt the further migration of pilots to other companies.
Questions:
1. Do you think the compensation discrimination based on the nationality in
desirable?
2. Why did the management of Air India fail to foresee the situation?
3. Suggest the strategies to prevent such situations in future.
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