B.B.A

St. Joseph’s College of Commerce B.B.A. 2015 Operations Research Question Paper PDF Download

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  1. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)

END SEMESTER EXAMINATION – SEPT/OCT. 2015

B.B.M. – V SEMESTER

M1 11 504: OPERATIONS RESEARCH

Duration: 3 Hours                                                                                         Max. Marks: 100

 

Section – A

  1. Answer ALL the questions. Each carries 2 marks.                                         (2×10=20)

1)  Classify operation research models based on:

  1. a) Time
  2. b) Degree of certainity

 

2)  Mention any Four Features of Operation Research.

 

3) With reference to linear programming problems explain the following terms:

  1. a) Infeasible solution
  2. b) Redundant constraint

 

4) List any four areas of LPP application.

 

5) Introduce appropriate variables (slack, surplus or artificial) and convert the following    to equations

  1. a) 3x + 5y < 15

b )4x + 3y >6

 

6)  Distinguish between PERT and CPM.

 

7)  A project manager has to manage various projects. For each project given below, you     are required to advise him whether to use PERT or CPM and briefly state the reason ?

 

  1. Project K is yet to begin. The manager had recently successfully handled similar projects. He is able to break down the project into smaller modules and knows when he may comfortably finish each module.
  2. Project M is new to the manager. He has never handled such a project he can break up the project into smaller modules, but even then, he is not sure of their exact times.

 

8)  How will you treat a Transportation problem with a Maximization objective?

 

9)  In case of an Unbalanced Assignment Matrix, what step is required to balance it?

 

 

10) Point out the errors in the network given below, going by the usual conventions while drawing a network to use CPM.

 

 

 

SECTION – B

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

 

  1. Woods Product Ltd. currently produces two major products, tables and chairs. When sold, each chair yields a profit of `35 and table   `45.  An analysis of the production work sheets reveals the following manufacturing data:
Product Man hrs. per unit Machine hrs. per unit
Chair 5 0.8
Table 8 1.2
Time available during the year 800 Man hours 485 Machine hours

 

The company has a minimum demand for 50 chairs and a maximum demand for 25 tables during year 2013.  Construct an appropriate linear programme for maximizing the profit of Woods Product Ltd.

 

  1. B. Sahni chartered accountant firm has four chartered accountants each of whom can be assigned any of the three audit assignments. Because of the varying work experience of the chartered accountants, the net surplus (professional fees minus expenses to be incurred by the CA firm) varies as under:
  Audit Assignments
Chartered Accountant W X Y
A 65 78 83
B 85 52 59
C 83 56 69
D 49 80 85

 

You are required to find the maximum net surplus which can be obtained.

 

  1. a) Solve the following transportation problem by
  2. North west corner Rule (NWCR)
  3. Least Cost Method (LCM)
               D

W

 D1 D2 D3 D4 D5 Availability
W1 3 4 6 8 8 20
W2 2 10 0 5 8 30
W3 7 11 20 40 3 15
W4 1 0 9 14 16 13
Required 40 6 8 18 6 78

 

  1. Is the cost of transportation reduced through LCM in comparison to the  NWCR,  if so to what extent?

 

  1. Find the Dual of the following problem:

Maximize      Z = 30 x1   +  20 x2

Subject to constraints:  -x1 – x2 > -8

-6x1 – 4x2 < – 12

5x1 + 8x2 = 20

x1, x2 >0

 

  1. What is meant by decision tree analysis? Explain the types of decision making environment?

 

  1. The following table gives the activities in a construction project and the time duration of each activity:
Activity Preceding activity Normal time (days)
A – 16
B – 20
C A 8
D A 10
E B,C 6
F D,E 12

Required :

  1. Draw the activity network of the project.
  2. Find the critical path.

 

Section- C

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

 

  1. Solve the following LPP by using the Big – M method

Max Z=10x+12y

Subject to constraints

x + y=5

x > 2

y < 4

where    x, y >0

  1. A car hire company has one car at each of the five depots M,N, O, P & Q. A customer in each of the five towns A,B,C,D,&E, requires a car. the distance (in miles)between the depots (origins) and the towns (destinations) where the customers are, are given in the following distance matrix.
    M N O P Q
 

 

Person

  A 160 130 175 190 200
 B 135 120 130 160 175
C 140 110 155 170 185
D 50 50 80 80 110
E 55 35 70 80 105

How should the cars be assigned to the customers so as to minimize the distance travelled. Solve the above Assignment problem by using  the Hungarian Method.

 

  1. A) A Small project is composed of seven activities, whose times estimates (in days) are listed below. Activities are identified by their beginning (i) and ending (j) node numbers.
Activity (i-j) 1-2 1-3 1-4 2-5 3-5 4-6 5-6  
Duration to 2 2 4 2 4 4 6  
Duration  tm 2 8 4 2 10 10 12  
Duration tp 14 14 16 2 28 16 30  
  1. Draw the project network
  2. Find the Expected Duration and Variance for each activity. What is the expected project length?
  3. If the project due date is 38 days, what is the probability of meeting the due date?

 

19.B) Given that operation research represents an integrated framework to help make decisions, it is important to have a clear understanding of this framework so that it can be applied to a generic problem.  In light of the above statement examine the methodology / steps involved in solving an Operation Research problem.

(10+5)

  1. The following linear program is presented to you:
Objective  :Maximize Z=30X +45Y

Subjective to :  (i)2X+3Y, < 1,440

(ii) 9X+12Y > 2,160

(iii) 3x + 4y > 1080

(iv) x,y >0.

 Required:

Draw the Graph taking quantities of x and y in the respective axes in steps of 60 units (scale 1 cm = 60units) and solve the following LPP

Determine the optimality and offer your comments on the solution and the constraints

21) The activities in respect of a maintenance project are as below:

Activity 1-2 1-3 1-4 2-5 3-6 3-7 4-7 5-8 6-8 7-9 8-9
Months 2 2 1 4 5 8 3 1 4 5 3
  1. Draw the project network.
  2. Find the Critical Path and Duration of the project.
  3. Perform the forward and backward pass computations and derive the EST, EFT, LST and LFT for each event/activity.
  4. Determine Total Float, Free Float and Independent Float.

SECTION –D

  1. IV) Case Study – Compulsory question.          (1×15=15)
  2. A company has four factories F1, F2, F3 & F4 manufacturing the same product. Production and raw material cost differ from factory to factory and given in the following table.  The transportation cost from the factories to the sales depots S1, S2 & S3 are also given.  The costs, total requirement  at each depot and also the product capacity at each factory are also stated below.
  F1 F2 F3 F4 Requirement
S1 19 30 50 10 7
S2 70 30 40 60 9
S3 40 8 70 20 18
Capacity 5 8 7 14 34
  1. Obtain an IBFS to minimize the costs of the following transportation problem by VAM:
  2. Test the optimality of the solution thus obtained using the MODI method.
  3. Is the solution degenerate?
  4. If need be optimize the solution.

 

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St. Joseph’s College of Commerce B.B.A. 2015 Accounting For Management Decisions Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.B.M. – V SEMESTER
M1 11 502: ACCOUNTING FOR MANAGEMENT DECISIONS
Duration: 3 Hours                                                                                         Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                       (10×2=20)
  1. What is Budgetary Control?
  2. What do you mean by Target Costing?
  3. State four assumptions of Break even analysis.
  4. If Fixed Cost is Rs.10,000  and profit volume ratio is 50%,calculate the break even point.
  5. What is the difference between relevant and irrelevant cost?
  6. State the benefits Kaizen Costing.
  7. State the importance of limiting factor in decision making.
  8. State any four factors that influence Make or Buy decision.
  9. What do you mean by Activity Based Costing?
  10. What is Balance Score Card?
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                  (4×5=20)
  11. A company has annual fixed cost of Rs.14,00,000. In the year2014,sales amounted to Rs.60,00,000 as compared with Rs. 45,00,000 in the year 2013.The profit in 2014 was Rs.4,20,000 higher than in 2013. If there is reduction in selling price in 2015 by 10% and company desires to earn the same profit as in 2014 ,what would be the required sales volume?
  12. A company is manufacturing and selling Electric Motors in the domestic market, at Rs.6,900 each made up as under

 

      Rs.
Direct Material   3200
Direct Labour     400
Variable Overheads  1,000
Fixed Overheads     200
Depreciation     200
Variable Selling Overheads     100
Royalty on production     200
Profit

 

Central Excise

   1,000
  6,300
     600
  6,900

A foreign buyer has offered to buy 200 such motors at Rs.5000 each.

As a Cost Accountant of the company would you advise acceptance of offer if production capacity is available?
  13. For production of 10,000 electrical automatic irons, the following are the budgeted expense:

Direct material                                               Rs. 60

Direct labour                                                        30

Variable Overheads                                             25

Fixed Overheads (Rs. 1,50,000)                          15

Variable expenses  (direct)                                    5

Selling expenses (10% fixed)                               15

Administrative expenses

(Rs. 50,000 rigid for all levels of production)      5

Distribution expenses (20% fixed)                       5

Total cost of sale per unit                                  160

Prepare a budget for production of 6,000 and 8,000 irons, showing distinctly marginal cost and total cost.

 
  14. What are the benefits of implementing Activity Based  Costing System?
  15. Explain the features of Target Costing.
  16. A Manufacturing Company finds that while the cost of making a component part is Rs.10,the same is available in the market at Rs.9 with the assurance of continued supply. Give your suggestions whether to make or buy this part.

 

The cost information is given below;

Rs.

Materials                                 3.50

Direct  Labour                        4.00

Other variable Expenses       1.00

Fixed Expenses                       1.50

————

10.00

———–
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                             (3×15=45)                                                                                                 
  17. A department of a company attains sales of Rs.6,00,000 at 80% of its capacity and its expenses are given below:

Administration Cost(Fixed)

Office Salaries                        Rs. 90,000

General Expenses                  2 per cent of sales

Depreciation                           7,500

Rates and Taxes                     8,750

Selling Costs:  

Salaries                                    8 per cent of sales

Travelling Expenses              2 per cent of sales

Sales Office                             1 per cent of sales

General Expenses                  1 per cent of sales

 

 

 

Distribution Costs:

Wages (Fixed)                         15,000

Rent                                          1 per cent of sales

Other Expenses                       4 per cent of sales

Draw up Flexible Budget at 90% and 100% of normal capacity.
  18. A company manufactures three products A,B and C. There are no common processes and the sales  of one product does not affect prices or volume of sales of any other.

The company’s budgeted Profit/Loss for 2015 has been abstracted as follows:

  Total

(Rs.)

 A

(Rs.)

 B

(Rs.)

 C

(Rs.)
Sales 3,00,000 45,000 2,25,000 30,000
Production Cost:

Variable

Fixed

  

 

1,80,000

60,000

  

 

24,000

3,000

  

 

1,44,000

48,000

  

 

12,000

9,000
Factory Cost 2,40,000 27,000 1,92,000 21,000
Selling and Administrative Cost

Variable

Fixed

  

 

 

24,000

6,000

  

 

 

8,100

2,100

  

 

 

8,100

1,800

  

 

 

7,800

2,100
Total Cost 2,70,000 37,200 2,01,900 30,900
Profit  30,000   7,800     23,100 ( -) 900

 

On the basis of the above, the board had almost decided to eliminate product C, on which a loss was budgeted. Meanwhile, they have sought your opinion. As the Cost Accounting expert, what would be your advice? Give reasons for your answer.
  19. Prepare a cash budget for three months ending 30th June 2015 from the information given below:

 

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

Credit terms are:

a.                   a.Sales /Debtors – 10% sales are on cash, 50%of the credit sales are collected next month and the balance in the following month.

 

b. Creditors : Materials –2 Months

Wages      -1/4 Month

Overheads -1/2 Month

 

Cash and Bank balance on 1st April 2015 is expected to be Rs.6000

Other relevant information is:

i) Plant and machinery will be installed in February ,2015 at a cost of Rs. 96,000.The monthly instalment 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 from 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.

 
  20. From the following data calculate the Break even Point and profit  if output is   50,000 Units by drawing a  Break Even Chart.

Fixed Expenses :Rs.1,50,000

Variable Cost Per Unit :Rs. 10

Selling Price Per Unit : Rs.15

 
  21. What is Life Cycle Costing? Explain the process of Life Cycle Costing.
 

SECTION – D
IV) Case Study                                                                                                      (1×15=15)                                                                                          
  22. The licensed capacity of Goodwill India Company Ltd. is Rs. 80,00,000.At present the sales are Rs. 60,00,000  and the  sales demand is a key factor .It is proposed by the management that  in order to utilize the existing capacity, the selling price of the product should be reduced by 5%.

The revenue account of the company is summarized below:

Rs

Sales                                                     60,00,000

Direct Materials       18,00,000

Direct Wages            12,00,000

Variable Overheads  4,80,000

Fixed Overheads      17,20,000

————–          52,00,000

—————-

Profit                                          8,00,000

—————–

The following changes are expected in the costs:

a)  Sales forecast Rs. 76,00,000 (at reduced price)

b)  Direct Wages rates and variable overheads are expected to increase by 5%

c)  Direct Material prices are expected to increase by 2%

d)  Fixed overheads will increase by Rs.80,000

 

You are required to forecast the effect of change in selling price and costs on profit.

 
     

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St. Joseph’s College of Commerce B.B.A. 2015 Income Tax -I Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
 BBM – V SEMESTER
M1 11 501: INCOME TAX -I
Duration: 3 Hours                                                                                              Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Define Person as per Section 2(31) of Income Tax Act of 1961.
  2. Explain the meaning of Assessee as per the Income tax Act.
  3. A, a resident in India, aged 60 years, earned agricultural income of Rs. 5,00,000 during the previous year 2014-15. Compute his tax liability assuming that he has non-agricultural income of Rs. 2, 70,000.
  4. Name the different types of Provident Fund.
  5. State the provisions of income tax in respect of exemption of Entertainment allowance.
  6. Explain the provisions relating to Section 23(2)(a) in respect of Income under the head house property.
  7. The total income of R for the assessment year 2015-16 is Rs. 1,01,20,000 Compute the tax payable by R for the assessment year 2015-16.
  8. Write a note on the standard deduction as per section 24 (a) under the head house property.
  9. Explain the provisions relating to Interest on borrowed capital
  10. Write a note on the provision relating unrealized rent recovered under the head Income form house property.
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. Compute the tax liability of G who is 62 years old and resident in India for the assessment year 2015-16:

–          Rent of agricultural land Rs. 1,00,000

Land revenue paid to state government Rs. 10,000

Collection charges on recovery of agricultural rent Rs. 5,000

–          Interest on arrears of land revenue received from tenants Rs. 12,000

–          Income from manufacturing business carried on by G Rs. 5,50,000
  12. Mr. Kohli a citizen of India is an export manager of Arjun Overseas Limited, an Indian Company, since 1.5.2010. He has been regularly going to USA for export promotion. He spent the following days in USA for the last five years:

Previous year ended No. of days spent in USA
31.3.2011 318 days
31.3.2012 150 days
31.3.2013 271 days
31.3.2014 310 days
31.3.2015 295 days

Determine his residential status for assessment year 2015-16 assuming that prior to 1.5.2010 he had never travelled abroad.
  13. A earns the following income during the financial year 2014-15:

A Interest paid by an Indian company but received in London 2,00,000
B Pension from former employer in India, received in USA 8,000
C Profits earned form business in Paris which is controlled in India, half of the profits being received in India 40,000
D Income from agriculture in Bhutan and remitted to India 10,000
E Income from property in England and received there 8,000

Determine the total income of A for the assessment year 2015-16 if he is;

(i)                 Resident and ordinarily resident

(ii)              Not ordinarily resident , and

(iii)            Non-resident in India.
  14. Shri Rajesh was employed since 1.1.1983 in a commercial establishment. His salary was fixed at Rs. 14,800 in the grade of Rs. 14,000-400-22,000 with effect from 1.7.2012. He got 15% of his salary as dearness allowance which is treated as salary for computation of retirement benefits. He retired for service on 1.2.2015. He received Rs. 3, 40,000 as gratuity form his employer. Calculate his gross total income under the head salaries for the assessment year 2015-16 if-

(i)                 Payment of Gratuity act 1972 applies,

(ii)              Payment of Gratuity act 1972 does not apply.
  15. R an employee of a company at New Delhi is given the choice of either accepting house rent allowance at Rs. 8250 p.m. or rent free unfurnished accommodation having fair rental value of Rs. 8,250 p.m. if he accepts HRA he will have to pay rent at Rs. 8,250 p.m. himself. His salary other than facility of house or HRA is fixed at 11,000 p.m. which one of the two options should he accept?
  16. The construction of a house property was completed on 28.02.2015. the assessee had taken a loan of Rs. 10,00,000 @ 12% p.a. Compute the deduction of interest for the previous year 2014-15, if the loan was taken on:

(i)                    1.4.2012

(ii)                    1.6.2013

(iii)            1.5.2014
 

SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                 
  17. Shri A.K.Gupta was employed in a factory in Faridabad. He retired on 1.1.2015 after completing a service of 26 years and 5 months. He had been getting a salary of Rs. 23,000 per month and a dearness allowance of Rs. 2,000 per month (forming part of retirement benefits) for the last four years. His pension was determined @ Rs. 9,000 p.m. and 3/4th portion of it was commuted for Rs. 2,70,000. In addition to this he received a gratuity of Rs. 4,00,000 and as per entitlement of 30 days earned leave for each year of service, he also received Rs. 3,00,000 for encashment of earned leave of 12 months during the previous year. Compute gross income from salaries of Shri Gupta for the assessment year 2015-16, assuming he is not covered under the payment of Gratuity Act.
  18. (a)X, a German national came to India for the first time on 1.7.2008. During the period from 1.7.2008 to 31.3.2015, he stayed in India as follows – from 1.7.2008 to 31.10.2008; from 1.5.2009 to 31.10.2009; from 1.11.2010 to 31.12.2010 and from 1.7.2013 to 31.8.2014. Determine the residential status of Mr. X for the assessment year 2015-16.                                                                            (6 Marks)

(b) following are the particulars of taxable income of R for the previous year ended 31.03.2015:

(i) Royalty received from Government of India Rs. 24,000.

(ii) Income from business earned in Afghanistan Rs. 25,000 of which Rs. 15,000 were received in India

(iii) Interest received from G a non-resident against a loan provided to him to run a business in India Rs. 5,000.

(iv) Royalty received in India from S a resident for technical services provided to run a business outside India Rs. 20,000

(v)Income from business in Jaipur Rs. 40,000. This business is controlled from France, Rs. 20,000 were remitted to France.

Find out gross total income of R for assessment year 2015-16, if he is –

(i)                 Resident and ordinarily resident

(ii)              Not ordinarily resident , and

(iii)            Non-resident in India.                                                     (9 Marks)
  19. Mrs. R aged 50 years an executive in X Ltd. In Delhi, gets the following emoluments during the previous year ending 31.3.2015:

Basic salary 30,000 p.m.
Dearness allowance (part of salary for superannuation) 6,000 p.m.
Entertainment allowance 1,500 p.m.
Special allowance 7,000 p.m.
House rent allowance (rent paid by her Rs. 13,000 p.m.) 11,000 p.m.
helper allowance for domestic use 1,000 p.m.
The employer- company provides a Honda city car of 1600 cc for personal use of Mrs. R as well as for official use (employer’s expenditure: Rs. 60,000, depreciation of the car @ 10% Rs. 65,000).
The employer also provides free club facility (expenditure of the employer: Rs. 18,000)
Free lunch (cost being Rs. 90 per day for 100 days.)
Mrs. R is neither a director, nor a shareholder in the employer- company.
Employer’s contribution to recognized provident fund Rs. 4,600 p.m. and she contributes Rs. 5,500 p.m.
Her income from other source Rs. 3,10,000
Interest credited on 31.3.2015 @ 12% in the provident fund account Rs. 36,000
During the year, Mrs. R pays insurance premium of Rs. 4,000 on insurance policy on the life of her mother and Rs. 2,500 on her own life insurance policy (sum assured: Rs. 1,00,000). Premium of Rs. 6,000 on insurance policy on the life of her husband falls due on 23.3.2015, though she pays the same on 13.4.2014. Determine the total income and tax liability of Mrs. R for the assessment year 2015-16.
   

20.

  

 

R and his family members have occupied 3 houses for their residential purpose the houses were constructed by R. the particulars of the houses were as under:-

  House 1

(Rs.)

 House 2

(Rs.)

 House 3

(Rs.)
Standard rent 30,000 36,000 60,000
Fair rent 36,000 45,000 55,000
Municipal valuation 16,000 30,000 45,000
Municipal taxes paid 2,400 3,000 5,400
Repairs NIL 3,000 6,000
Fire insurance premium:

(i)                 Paid

(ii)              Due but not paid

  

1,600

–

  

2,400

–

  

–

2,000
Ground rent 1,500 – 4,500

 

R borrowed Rs. 2, 00,000 @ 10% p.a. for construction of House 3 (date of borrowing 1.4.2008 and date of repayment of loan 11.08.2015).

Construction of all the houses was completed on 1.5.2013. Compute the taxable income of R for assessment year 2015-16. His income for other sources is Rs. 20,000. He has given the option to treat the third house as his self occupied house.
  21. (a) X owns a big house (construction completed on March 31, 2010). The house has three units Unit 1 (50% of the floor area) is let out for residential purpose on monthly rent of Rs. 8,200. Unit 1 remains vacant for 1 month when it is not put to any use. A sum of Rs. 700 could not be collected from the tenant. Unit 2 (25% of the floor area) is used by X for the purpose of his profession, while Unit 3 (the remaining 25 %) is utilized for the purpose of his residence.

Other particulars of the house are as follows:

Municipal valuation: Rs. 60,000, Fair rent: Rs. 70,000, Standard rent: Rs. 90,000, Municipal taxes: Rs. 15,000, repairs: Rs. 4,000, interest on borrowed capital for renewal of the property: Rs. 36,000. Determine the taxable income for the assessment year 2015-16.

(b) X (age: 63 years) owns two houses. Relevant details are given below:

  House 1 House 2
Let out 1.4.2014 to 30.6.2014 (rent being Rs. 6,000 per month) 1.7.2014 to 31.3.2015

(rent being Rs. 13,000 per month)
Self-occupied 1.7.2014 to 31.3.2015 1.4.2014 to 30.6.2014
Municipal valuation per annum Rs. 60,000 Rs. 1,00,000
Fair rent per annum Rs. 70,000 Rs. 95,000
Standard rent per annum Rs. 66,000 Rs. 1,10,000
Rent of let out period Rs. 18,000 Rs. 1,17,000
Interest on borrowed capital Rs. 2,000 Rs. 40,000
Municipal tax paid Rs. 10,000 Rs. 17,000

Find out his net income and tax liability for the assessment year 2015-16.
SECTION – D
IV) Case Study                                                                                                                  (1×15=15)                                                                                           
  22. R aged 48 years a director of X Ltd., receives the following emoluments during the previous year ending 31.3.2015: Salary: Rs. 42,000; Bonus: Rs. 2,500; salary in lieu of leave: Rs. 3,000; and entertainment allowance Rs. 2,500. Besides the aforesaid emoluments, his employer provided free gas and water for his domestic use (cost Rs. 8,000), a domestic servant (salary paid by the employer: Rs. 24,000), concessional education facility for his family members in a school maintained by it (cost of education R’s son: Rs. 30,000, amount paid by R Rs. 9,000; R’s dependent sister Rs. 36,000, amount paid by R is Rs. 12,000),   free meals in office ( cost Rs. 30,000 (Rs. 100X300days) ) and free holiday home facility of Manali ( Cost Rs. 20,000). Salary of a personnel attendant (Rs. 12,000) engaged by R is paid by his employer during the year. On 31.3.2015, the employer company sells an air-conditioner for Rs. 5,000 (cost of air-conditioner to the company: Rs. 50,000, date of purchase: 30.7.2010, it is used for business purposes before its transfer to R). R contributes Rs. 6,000 towards recognized provident fund; his employer contributes Rs. 5,000. Further, during the previous year R has deposited Rs. 80,000 in Fixed Deposit for a period of 5 years with SBI as per notified scheme. Determine the taxable income and tax liability of R for the assessment year 2014-15, if income of R from other sources is Rs. 3,00,000.

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St. Joseph’s College of Commerce B.B.A. 2015 Retail And Logistic Management (Elective :Marketing) Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.B.M. – V SEMESTER
MKT 606: RETAIL AND LOGISTIC MANAGEMENT (ELECTIVE :MARKETING)
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Define Retailing.
  2. List the opportunities in retailing.
  3. Name the internal Atmospherics in retail.
  4. What is retail chain? Give example.
  5. Define franchising.
  6. State the freestanding sites.
  7. Bring out the retail pricing objectives.
  8. Define merchandise management.
  9. Write about retail supply chain management.
  10. Mention any three ways to motivate and manage floor managers of a retail store.
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. Discuss the types of retailing.
  12. Write the importance of retailing in Indian economy.
  13. Define service retailing. Explain the characteristics of service retailing.
  14. What are the pricing strategies followed by the retailer.
  15. Enumerate the principles of supply chain management.
  16. State the role of Market Logistics in retail.
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                
  17. Describe in detail the retail trends in India. Write the top ten future retail in India.
  18. Describe in detail the factors influencing retail environment along with their structural changes.
  19. Explain the importance of the location in retail. State the issues in retail location.
  20. Elaborate in detail the steps involved in process of buying merchandise.
  21. Has India reached the growth stage in retail? What would be the social and economic impact of retail development in India? Explain.
SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                          
  22. VENDOR MANAGEMENT IN LIFESTYLE INTERNATIONAL

The Lifestyle department store concept founded by Mr. Micky Jagtiani (Landmark Group) based in Dubai is positioned as a trendy, young, colorful and vibrant department store concept. The organization established the concept in India by opening its first Lifestyle store in 1999. The store concept is merchandised by lifestyle apparel in a mix of national and international brands and in-store brands. The fast moving product categories are Shirts, T-Shirts, Woven Tops and Kurtis for Women and the factors that play an important role in aiding consumer buying behaviour are the selection of the right options to place on display in the right mix and in the right prices so that consumers get what they want always. Lifestyle has in addition to its external brands a few exclusive brands as well. Kappa, for example, is one exclusive Italian brand which is offering unique sports and young fashion apparel and accessories for both men and women. The organization’s in-house brands are about 16 in number. Code, Forca, Ginger and Melange are a few key ones in the array. The company retails about 4000 style options per season on apparel alone. The range and assortment offering serves the consumer base in an absolutely honest pricing. The in-house brands are manufactured in exclusive styles with stringent quality standards to ensure customer acceptance.

The organization sources for all its stores in both the Gulf and in India from various countries. The basis of Lifestyle choosing its supplying countries is dependent on the product strength of a particular region, the trade-friendly policies, cost-effectiveness of logistics, etc. which make it viable to source from any country. Choosing a region is a combination of the capability to fulfill global trends and the previous experience. Lifestyle is exploring sourcing opportunities from countries like Nepal, Bangladesh, Sri-Lanka etc., currently. It is reported that Lifestyle’s outsourced production is almost 50% and the organization hence is very keen on working with vendors who share the penchant for quality. The vendor selection criteria followed are:

•          Capability to produce the required product offering

•          Follow the specified quality parameters

•          Fulfill the determined cost objectives and

•          Adhere strictly to dispatch schedules

Lifestyle Stores are present across leading Indian cities and the organization is known for its best practices in vendor management and for its long-standing relationship with its vendors across the globe.

Questions 

a. Comment on the international sourcing policy of Lifestyle International.

b. What are the key vendor selection criteria at Lifestyle International?

 

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St. Joseph’s College of Commerce B.B.A. 2015 Retail Analytics (Elective :Marketing) Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.COM. – V SEMESTER
MKT 507: RETAIL ANALYTICS (ELECTIVE :MARKETING)
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                    (10×2=20)
  1. Define a “category”. Give one example for the same.
  2. Name any 4 benefits of Category Manager to Customer.
  3. Define Traffic Building and Transaction Building Strategy. What is one key difference?
  4. Name the 4 approaches for Category Analysis.
  5. Define Value Sales, Volume Sales and Unit Sales.
  6. Define Expected Normal Sales and Incremental Sales.
  7. What are the 4 Price Tier classifications?
  8. What is Share of Wallet?
  9. What is Assortment and Assortment Planning?
  10. What is Merchandise Management?
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. Total Sales of a product XYZ for 2013 is $25,000. The total sale of the product for 2014 is $30,000. Totally 2500 units of the product was sold in 2014.

  1. What is the price per unit of the product in 2014?
  2. If each unit is of 50ML. How much volume was sold in 2014.
  3. What is the absolute Value Change?
  4. What is the Value% Change for the product?
  5. If the price per unit was exactly same in 2013 as it was in 2014, how many units were sold in 2013?
  12. Name and explain the 4 types of Pricing Policy with example.
  13. Explain any of 5 facts of distribution listed below:

a.                   Numeric Distribution;  b. Weight Distribution;  c. Fair Share;

d. Sales/Store/Week;    e. Speed to Market;   f. Out of Stock Distribution
  14. Name and Explain the 4 stages of Product Life Cycle.
  15. Big Bazaar has to maintain a 3 weeks supply of Sparkling Water in inventory. Average sales are 400 bottles per week. Order interval is 2 week. If current stock on hand is 200 bottles how much should be ordered.
  16. Name and Explain the 3 type of Store Layout.
 

 

 

 

 

SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)
  17. List and explain any 5 factors which affect the Assortment Planning.
  18. Name and Explain any 5 approaches to Segmentation.
  19. What is RFM stand for and what is its importance? What is the criteria to consider while performing this analysis.
  20. Hotel had 1000 orders per day. 720 orders of Idly + Vada,  820 orders of Idly, 640 orders of Vada. Calculate Frequency, Support, Confidence and Lift  for the rule Idly=>Vada
  21. Explain the below terms:

Market research and Marketing Research

Primary and Secondary Research

Quantitative and Qualitative Research
SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                          
  22. You are an Analyst working in a major market research firm. Today’s project is to answer questions of a category manager, Mark, who manages Category A for client Mariko Ltd . He has just taken over the role in the last one week and needs your support. The better you can answer your questions, the better would be the prospect of having more business from his department. You have already retrieved the data extract for your calculations which eventually will help you to answer his questions. Good Luck!

Calculate and fill up all grey cells of Table 1B for submission to Mark along with your analysis (5Marks)

Note:  Attach the table IB along with the answer script

 

The questions to be answered are below  ( 2 marks per question)

 

a.      How is the overall Category performing in 2014 vs 2013 and why? Which Brand is driving value growth for Manufacturer C?

b.      Which is the biggest brand for the category? What is its volume share of category? Does it have the lowest unit price among competitors?

c.       Brand S has higher unit sales than brand R but lower volume and value sales. What does this imply in terms of SKU pack size for brand S?

d.     What is the volume share difference between Manf C and B? Who is selling at a higher unit price among these two?

e.      What is the value share AAB and CCD has of their Manf C?

 

 

 

 

 

 

 

 

 

                       TO BE ATTACHED TO THE ANSWER SHEET

Table 1A

Category A ( Year 2013)    
Val Sales Vol Sales ( Kgs) Unit Sales Calculate Price per Unit ($) Calculate Vol Share %
Total Category X  $     543,702.00                 22,899                    95,679  $           5.68 NA
   
   
Category A ( Year 2014)  
Val Sales Vol Sales ( Kgs) Unit Sales Calculate Price per Unit ($) Calculate Vol Share %
Total Category X  $     561,803.37                 21,762                    98,638  $           5.70 NA

 

Table 1B

Category A- Manufacturer and Brand Split for 2014
Please note each Manufacturer is split by their brands respectively
Eg:- P, Q, R and S are brands of Manf A
  Val Sales Vol Sales ( Kgs) Unit Sales Calculate Price per Unit ($) Calculate % Vol Share of Category A
Manf A    ( Total )          
P  $       62,372.32 2,395.2 11,224.9    
Q  $      54,333.46 2,091.6 9,995.3    
R $        51,006.20 1,973.2 7,865.0    
S  $       48,178.76 1,922.6 8,505.8    
     
Manf B (Total)          
XX  $          55,006.20 2,273.2 9,505.8    
YY  $          50,314.15 1,933.4 8,433.2    
ZZ  $          38,796.60 1,571.6 6,660.1    
     
Manf C (Total)          
AAB  $          40,201.38 1,574.7 6,846.3    
BBC  $          39,694.35 1,534.1 6,751.5    
CCD  $          35,876.92 1,441.3 6,329.9    
DEE  $          24,309.12 941.4 4,237.3    
     
Manf D (Total)          
JJJ  $          24,247.75 737.0 5,569.5    
MMM  $          16,479.80 632.5 2,966.0    
NNN  $          11,252.00 398.9 1,998.2    
OOO  $            9,734.36 341.7 1,749.2    

 

 

 

 

 

 

St. Joseph’s College of Commerce B.B.A. 2015 Employee Relations Management (Elective P-I – Hr) Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.B.M. – V SEMESTER
HRM 505: EMPLOYEE RELATIONS MANAGEMENT (ELECTIVE P-I – HR)
Duration: 3 Hours                                                                                              Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Define Industrial relations.
  2. Define strikes.
  3. Define stress.
  4. What is internal equity?
  5. What is the formula for calculating gratuity in India?
  6. What is living wage?
  7. State one difference each between lay-off and retrenchment.
  8. What is workers participation in management?
  9. What are quality circles?
  10. What are self-directed teams?
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. What are the objectives  of Workers Participation in Management?
  12. Does collective bargaining promote opposition? Is it the best way of   regulation at workplace? Comment.
  13. List out the benefits under EPF Scheme.
  14. What are some of the career interventions? Explain briefly.
  15. What are the basic components of managerial remuneration?
  16. List out the welfare facilities available to employees according to Factories Act, 1948.
SECTION – C
III) Answer any THREE questions. Each carries 15 marks.                                 (3×15=45)                                                                                                 
  17. Identify the approaches from the statements given below. Explain these approaches. Compare the approaches to industrial relations. Which one seems to be more realistic to you?

a. Trade Unions are essentially “outsiders” who have no legitimate presence in the workplace.

b. Potential for conflict is inherent in industrial relationship.
  18. Outline the sources and consequences of stress.
  19. Explain in detail the dispute settlement mechanism as per the Industrial Disputes Act,1947.
  20. Outline the safety measures to be provided by the employers to the employees. Briefly explain them.
  21. What is workplace violence? What should employers do following an incident of workplace violence?
 

SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                          
  22. Accident on the way to office

Since safety of employees is important to most companies in Bangalore both in public and private sector, they provide transport to their employees. Buses, cars, mini buses are engaged in pick up and drop employees from home to workplace and back.

 

One of the public sector employees, Mr. Nanjappa was walking from his house to the nearest bus stop to board the company’s bus. While he was crossing the road a private car hit him.

 

He was taken to a hospital with bleeding head injuries and after 2 days he died in the hospital.

 

The family members of Mr. Nanjappa claimed compensation from the company, though he met with an accident outside the company stating that while he was going to the office he died.

 

Questions:

a. Do you think the company should pay compensation to the Employee who  dies outside the company? Yes or No. Give reasons.

b. Is there any law to pay compensation to employees who die or meet with an accident while on the way coming to the office?

c. How do we prove that he was on the way and coming to office only?

 

 

 

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END SEMESTER EXAMINATION – OCTOBER 2015

B.COM / B.B.M. – V SEMESTER – ANSWER KEY
:EMPLOYEE RELATIONS MANAGEMENT (Elective P-I – HR)
Duration: 3 Hours                                                        Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Define Industrial relations

Acc to Henry Richardson , “ IR are the art of living together for the purpose of production”.

 

Acc to H.A .Clegg, “ The field of IR includes the study of workers  and their trade unions, management, employers associations and the state institutions  concerned with the  regulation of employment”

 
  2. Define strikes.

Strike means a cessation of work by a body of persons employed in any industry acting in combination, or a concerted refusal, or a refusal under a common understanding of any number of persons who are or have been so employed to continue to work or to accept employment.
  3. Define stress.

A state of mental or emotional strain or tension resulting from adverse or demanding circumstances.
  4. What is internal equity?

“Internal equity exists when employees in an organization perceive that they are being rewarded fairly according to the relative value of their jobs within an organization”.
  5. What is the formula for calculating gratuity in India?

Gratuity Calculation In India =

[ (Basic Pay + D.A) x 15 days x No. of years of service ] / 26
  6. What is living wage?

A wage which is high enough to maintain a normal standard of living
  7. State one difference each between lay-off and retrenchment.

Lay-off is temporary

Retrenchment is permanent
  8. What is workers participation in management?

According to Keith Davis, “Workers’ participation refers to the mental and emotional involvement of a person in a group situation which encourages him to contribute to group goals and share in responsibility of achieving them”.
  9. What are quality circles?

A group of employees who meet regularly to consider ways of resolving problems and improving production in their organization.
  10. What are self-directed teams?

A self-directed work team (SDWT) is a group of people, usually employees in a company, who combine different skills and talents to work without the usual managerial supervision toward a common purpose or goal. Typically, an SDWT has somewhere between two and 25 members.
 
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. What are the objectives  of Workers Participation in Management?

 

The objectives of workers’ participation in management are as follows:

 

1. To raise level of motivation of workers by closer involvement.

2.  To provide opportunity for expression and to provide a sense of importance to workers.

3.   To develop ties of understanding leading to better effort and harmony.

4.   To act on a device to counter-balance powers of managers.

5.  To act on a panacea for solving industrial relation problems.
  12. Does collective bargaining promote opposition? Is it the best way of   regulation at workplace? Comment.

Based on the students opinion- Yes or NO

Justify based on the same.

Key words expected : Collaboration, win-win situation, conflict,etc
  13. List out the benefits under EPF Scheme.

1. Provident Fund benefits

2. Pension Benefits

3. Withdrawal Benefit

4. Death Benefits
  14. What are some of the career interventions? Explain briefly

Promotions

Transfers

Job enrichment

Job enlargement

Learning and development

Developmental job assignments

Coaching/ mentoring

Pay restructuring

Job restructuring

 
  15. What are the basic components of managerial remuneration?

Basic/ base salary:  fixed compensation paid regularly with periodical increase say once in a year regardless of the rate of growth of the business

Short term incentives: cash paid/ company paid trips and picnics for achieving short terms goals like achieving sales targets for the year

Long term incentives: Stock option plans

Special executive benefits: insurance policies at company cost, health insurance

Benefits: paid leave, health care, survivor’s protection, retirement plans.

Perks : company car, housing, club membership, entertainment, news paper, house maintenance, maid servant’s charges.

 
  16. List out the welfare facilities available to employees according to Factories Act,1948.

1.Washing facilities and  Facilities for storing and drying clothing

Facilities for sitting

2.First-aid appliances – one first aid box not less than one for every 150 workers

3.Canteens when there are 200 or more workers.

4.Shelters, rest rooms and lunch rooms when there are 75 or more workers.

5.Crèches when there are 30 or more women worker
SECTION – C
III) Answer any THREE questions. Each carries 15 marks.                                      (3×15=45)                                                                                                
  17. Identify the approaches from the statements given below. Explain these approaches. Compare the approaches to industrial relations. Which one seems to be more realistic to you?

1. Trade Unions are essentially “outsiders” who have no legitimate presence in the workplace.

2. Potential for conflict is inherent in industrial relationship.

Ans:

1.Unitary Approach

2.Pluralistic Approach                                                                              

Comparison Basis                                  Unitary                                       

1.Assumptions                    1.Integrated group of people, common interests,values,objectives                                  

2.Nature of conflict             2. Irrational (not expressible)

3.Resolution of conflict      3. Coercion( forcefully)                                                                                      

                                                            

Comparison Basis                                  Unitary                                       

1.Assumptions                    1.Sectional groups, different values, interests,objectives.                                  

2.Nature of conflict             2. Inevitable,rational, and structural.

3.Resolution of conflict      3. Compromise and agreement            

 

  Giving opinion on which approach  is better              

   

 

 

 

 

 

 

 

 

18.

 Outline the sources and consequences of stress.

 

 

 

 

 

 

 

 

 

 

 

 

 

 
  19. Explain in detail the dispute settlement mechanism as per the Industrial Disputes Act,1947

1.Grievance Redressal Committee

Employing  20 or more workers.

The objective of this committee is to solve disputes arising out of individual grievances.

2.Works  Committee

For promoting dialogue between the employer and the workmen and for securing and preserving amity

3.The conciliation officer may be appointed by the government for specified area or specified industries.

Their main duty is to investigate and promote settlement of disputes by inviting the parties to come to a fair and amicable settlement.

4.Government may, as occasion arises, constitute a board of conciliation with an independent person as chairman and equal representatives of the parties concerned as its members.

5.Labour Court

6.Industrial Tribunal

 
  20. Outline the safety measures to be provided by the employers to the employees. Briefly explain them

Fencing of machinery

Work on near machinery in motion.

Employment prohibition of young persons on dangerous machines.

Striking gear and devices for cutting off power.

Self-acting machines.

Casing of new machinery.

Prohibition of employment of women and children near    cotton-openers

Hoists and lifts.

 
  21. What is workplace violence?What should employers do following an incident of workplace violence?

Workplace violence is violence or the threat of violence against workers. It can occur at or outside the workplace and can range from threats and verbal abuse to physical assaults and homicide, one of the leading causes of job-related deaths. However it manifests itself, workplace violence is a growing concern for employers and employees nationwide.

 

1.Encourage employees to report and log all incidents and threats of workplace violence.

2.Provide prompt medical evaluation and treatment after the incident.

3.Report violent incidents to the local police promptly.

4.Inform victims of their legal right to prosecute perpetrators.

5.Discuss the circumstances of the incident with staff members. 6.Encourage employees to share information about ways to avoid similar situations in the future.

7.Offer stress debriefing sessions and post-traumatic counseling services to help workers recover from a violent incident.

8.Investigate all violent incidents and threats,monitor trends in violent incidents by type or circumstance, and institute corrective actions.

9.Discuss changes in the program during regular employee meetings
SECTION – D
IV) Case Study                                                                                                              (1×15=15)
  22. Accident on the way to office

Since safety of employees is important to most companies in Bangalore both in public and private sector,they provide transport to their employees .Buses, cars,mini buses are engaged in pick up and drop employees from home to workplace and back.

 

One of the public sector employees,Mr. Nanjappa was walking from his house to the nearest bus stop to board the company’s bus. While he was crossing the road a private car hit him.

 

He was taken to a hospital with bleeding head injuries and after 2 days he died in the hospital.

 

The family members of Mr. Nanjappa claimed compensation from the company,though he met with an accident outside the company stating that while he was going to the office he died.

 

Questions:

1.Do you think the company should pay compensation to the Employee who dies outside the company? Yes or No. Give reasons

2.Is there any law to pay compensation to employees who die or meet with an accident while on the way coming to the office?

3.How do we prove that he was on the way and coming to office only?

 

 

St. Joseph’s College of Commerce B.B.A. 2015 International Finance (Elective: Finance) Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)  
END SEMESTER EXAMINATION – SEPT/OCT. 2015  
B.B.M. – V SEMESTER  
FIN 505: INTERNATIONAL FINANCE (ELECTIVE: FINANCE)  
Duration: 3 Hours                                                                                             Max. Marks: 100  
SECTION – A  
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)  
  1. Why buying a put  differs from selling  a call? What do they believe in?  
  2. Mention any two methods of Option valuation.  
  3. Write a note on Purchase Parity formula to calculate future spot rate for the  first year  and  4th year.  
  4. How do you minimize Exchange risks?  
  5. What are the cash outflows for the overseas investment  projects?  
  6. What is the importance of Swap points in the determining  a forward rate?  
  7. Is it possible to have bid and ask rates same?  
  8. I buy a put at strike price of Rs. 500 per share  at a premium of Rs. 80 per share for 100 share holdings. The market price on the expiry date is Rs. 450 per share. How much the option writer gain/lose?  
  9. I sell a call at strike price of Rs. 350 per share  at a premium of Rs. 50 per share for 100 share holdings. The market price on the expiry date is Rs. 370 per share. How much the option writer gain/lose?  
  10. From the following data calculate forward rate after a year:

Spot rate of  of  Euro 0.87= 1 $

Annualized interest rate $ is 8.3%

Annualized interest rate on Euro is 10.5%

  
SECTION – B  
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)  
  11. Explain interest rate swap and currency swap.  
  12. The overseas funding of project in India from USA is Rs.30,00,00,000 (1$= Rs.66.67). The parent company acquires this funds in the ratio of 60: 40 (debt: equity). The equity costs 12% and debt costs 9%. The US tax benefits on debt funds is 30%.

a) Calculate Debt and equity in dollars.

b) Calculate WACC for the purpose of discounting cash flows.[Workout nearest to 10)

  
  13. Explain the following:

a)      Exchange rate fluctuation

b)     Expropriation

 

  
  14. Two countries, the United States and England, produce only one good, wheat. Suppose the price of wheat is $3.25 in the United states and Pound 2.35 in England.

a)      According to the law of one price, what should the $:Pound exchange rate be?

b)     Suppose the price of wheat over the next year is expected to rise to $3.5 in the United States and to Pound 1.6 in England. What should be the one $:Pound forward rate be?

 

  
  15. Explain any five take off strategies with diagrams  
  16. Give the sketch on the cash outflows and inflows to evaluate a project from the overseas investor point of view?  
SECTION – C  
III) Answer any THREE questions.  Each carries 15 marks.                             (3×15=45)                                                                                                   
  17. a) Calculate the arbitrage possible on Rs.10,00,000 from the middle rates given below. Assume there are no transaction costs?

Rs. 76.200 = Pound 1 in London

Rs. 46.600 = $1 in Delhi

$1.5820 = 1 Pound in New York.

 

b) One year Forward rate is  US$0.8 = Australian Dollar 2.0.  Interest rate of  Australia is 6% and US 4%.

Convert them into direct quote from US and Calculate Spot rate one year before.

  
  18. Explain the following terms:

a)      ADR issue procedure

b)     Differences between futures and forwards contract

  
  19. Write brief notes on  the following:

a)      Direct quote and Indirect quote with examples.

b)     Cross rate  and Bid and ask rate relationships.

c)      Differences between ADR and GDR.

  
  20. Explain  FDI policy of Government of India which is effect from 12th May 2015.  
  21. a) Spot rate is Rs. 64.09/$. Three month forward rate is Rs. 65.20/$. Speculator’s own estimate is that the future spot rate  after three months should be Rs. 64.60/$. Will the speculator go for a forward contract if he has $ 20,000 at his disposal?

 

b)Plant is set up in India by a multinational corporation for Rs.20,00,000. The life of the plant is for three years. The rate of depreciation is 15% and additional depreciation is 20% for the first year only. If the plant is expected to be sold at the end of third year for Rs. 6,00,000, What is the terminal cash inflow? Assume corporate tax rate is 30%(including surcharge and educational cess)

 

 

  
SECTION – D  
IV) Case Study                                                                                                           (1×15=15)                                                                                            
  22. During 2002, the yen went from $0.0074074 to $0.0084746.

On July 2, 1997, the Thai baht fell 17% against dollar.

In April1, 1998, was an ill fated date in Yugoslavia. On that day, government devalued the Yugoslav dinar, setting its new rate at 10.92 dinar to the dollar, from 6.0 dinar previously.

The Afghanistan’s currency has perverse tendency to go up whenever sitting government fall. So as soon as commentators labeled Osama bin Laden the Prime suspect in the September 11 World Trade Centre attack, currency traders figured the Taliban would become a target of the United States, bringing prospects of the new government and perhaps, the economic development – and a rise in the afghani’s value. So it has. Under the Taliban, the exchange rate –quoted as the number of Pakistani rupees it takes to buy 1,00,000 afghanis – fell to 85 rupees. September 11 galvanised the market. By mid –November 2001, the military gains by the Northern Alliance opposition pushed the exchange rate up to 165. Similarly between September 11 and mid November, the dollar went from 78,000 to 34,000.

Since April 2015  to September 2015 Indian rupee against dollar fell down from 63.97 to 66.67 even though world crude oil price went down from $110 to $56 in the international trade.

China Yuwan appreciated last year, suddenly devalued by China government to increase the export. Therefore appreciation and depreciation of one currency is not depending on the local government policies rather how the whole world looks at your economy.

Required:

a)      By how much did the yen appreciated?

b)     By how much has the dollar appreciated against baht?

c)      By how much has the dollar appreciated against the dinar?

d)  By how much has the afghani appreciated against the rupee?

e)   By how much appreciation /depreciation did the dollar against the           afghani during the this two month period?

f)   How much the afghani appreciated/depreciation?

 

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St. Joseph’s College of Commerce B.B.A. 2015 Accounting And Information Systems (Elective : Accounts) Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.COM– V SEMESTER
ACC 505: ACCOUNTING AND INFORMATION SYSTEMS

(ELECTIVE : ACCOUNTS)
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Differentiate between IS Vs IT with two differences with an example.
  2. EIS maintains the database of resources. Explain in brief?
  3. What are test of controls?
  4. How can black box been stated as by the auditors?
  5. Where can you host the websites? Give some of the names in industry where these services can be offered
  6. Name the components of EDI with the significance in exchanging the information?
  7. Define Cryptography with an example.
  8. Differentiate between DES and AES.
  9. Name some of the four voucher types in tally.
  10. Identify the shortcut key which can

–          Select a Purchase Voucher

–          Navigate between Accounting Reports
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. Explain in detail the typical applications where TPS can be of use in Management.
  12. What do you mean by Collaborative Commerce? Quote one example.
  13. How can CAAT benefit the organization when compared to the GAAS?
  14. Write about the EDI Business Cycle with an Industrial Example.
  15. Brief about the use of

–          Server Security

–          Message Privacy

–          Message Integrity
  16. Name three Important Techniques of Encryption which is of use.
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                 
  17. Explain in detail about the ERP concept and the benefits what an organization gets by implementing ERP with an Example.
  18. What are the factors that can influence AIS and quote some of the sub-systems of AIS.
  19. Brief in detail about the conceptual framework and its significance in implementing E-Commerce.
  20. What are the Security Requirements needed to be in place which setting up an Ecommerce Website?
  21. a) Differentiate between cash flow and funds flow statement with respect to Tally ERP 9.0?

b) Write about the different types of vouchers in Tally and steps involved in creating Voucher?

 
SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                          
  22. Sudesh and Company, with four plants, sixteen assembly departments, eighteen cloth-cutting hi centers and more than 200 machine centers has installed an integrated information system. The operations are characterized by a nation-wide distribution network. The project moves through 38 branch offices and 312 authorized distributors all of which maintain some inventory. Authorized distributors generate 37 per cent of the orders but account for only 24 per cent of the sales. Most of the business is done through the branch offices. The product line is large; products are classified into 176 family groups, representing 12,000 finished goods.

Approximately 1,500 new items enter the product line annually and a similar number are discontinued. The 12,000 finished goods require 25,000 in components, of which 6,600 are carried in inventory and 18,400 are made to order. The integrated system has already paid substantial in dividends and refinements continue to increase the benefits. In the seventies, Sudesh and Co. was achieving a 60 per cent customer service level (i.e. 60 per cent of the orders were being delivered according to original customer request with no delays or adjusting of dates). The sales/ inventory ratio was a respectable 4.2 per cent. However, the production cost variance avenged 16.3 per cent. Clerical expenses ran up to 36 per cent of sales. This was not good enough in a highly competitive business. Since the primary asset a company has (in addition to high quality reliable products) is customer service, an improvement in customer service was given top priority.

Three areas of cost control were also given high priority. They were:

(i) Production costs, especially those associated with a nationwide disbursement of inventory, must be controlled within reasonable limits, relative to the needs of customer service. (ii) Distribution costs, especially those associated with a nationwide disbursement of inventory must be controlled within reasonable limits, relative to the needs of customer service, (iii) Clerical costs in a growing business must be contained and if possible, reduced.

A computerized integrated management information and control system was instituted. By the early eighties, performance in the following four areas of high priority greatly improved.

(i)                             (i) Customer Service: Up to 72 per cent of orders were now filled as requested, as against the earlier 60 per cent, showing substantial improvement.

(ii) Inventory Turnover: The sales/inventory ratio was 6.2, a 50 per cent increase over the previous performance. More improvement was expected. (iii) Production Cost Variant: This category had all but disappeared, being controlled with a 1 per cent tolerance. This was possible because timely and accurate information now was available when needed.(iv)Clerical Expense: The ratio of clerical expenses had dropped to 2.8 per cent, an unusual achievement in a rapidly grow-ing business that had to face increasing rates of clerical labour.

Of late, the company realized that they should enter into custom manufacturing, as its initial mass production techniques had pushed it into standardized products, long product life cycles. Rigid manufacturing emphasized efficiency and low cost, but not true customer satisfaction. Customers want quality, value and products specially tailored to their needs — at the lowest possible price. Custom-manufacturing uses state-of-the-an information technology to produce and deliver products and services designed to fit the specifications of individual customers. Companies can customize products in quantities as small as one with the same speed and low cost as mass production methods. In custom-manufacturing, software and computer networks are used to link the plant floor tightly with orders, design and purchasing to finely controlled production machines. The result is a dynamically responsive environment in which products can be turned out in greater variety and easily customized with no added cost for small production runs. Huge manufacturers can be as agile as small firms. Custom-manufacturing systems take information from the customer and apply it behind the scenes to control the flow of goods.

 

Questions:

 

a. Are you impressed with the improvement in customer service, inventory turnover, production cost variance and clerical expenses? Justify your answer.

b. How could custom-manufacturing change the way the company did its business?

c. Which activity areas was the focus of IS operational control, management control or strategic planning? Do you agree with the emphasis?

 

 

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St. Joseph’s College of Commerce B.B.A. 2015 Consumer Behaviour Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT.2015
B.B.M.– V SEMESTER
MKT 506: CONSUMER BEHAVIOUR
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Differentiate between the terms “Customer” and “Consumer”.
  2. Name the different roles that could be played by a consumer in the act of purchaseing of a product.
  3. Highlight the features of an ‘other oriented’ and ‘self-oriented’ cultural characteristic
  4. Name four types of sub-cultures that could exist in a society, which would affect buying behaviour.
  5. Name at least four factors which determine the social class of a person
  6. ‘Consumers do not just buy products or services.  Instead they buy motive satisfaction or solutions to problems’.  Mention the names of at least four motivational theories to explain this.
  7. Which theory on personality gives a lot of importance to the ego and super ego concept?  Which theory talks about cultural ‘archetypes’?
  8. What are ‘cues’?  How are they used by advertisers to affect consumer behaviour?
  9. What is meant by the diffusion process?
  10. Name four product factors and four human factors which could influence customer satisfaction.
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. The type of products purchased and the consumption pattern of a young person with disposal income as compared to a retired person is quite different.  Explain with examples
  12. The principles of classical conditioning and cognitive learning is used in advertising.  Explain with examples how this is used in the context of

a)      Positive re-enforcement and

b)     Negative re-enforcement
  13. Enumerate the different types of reference groups that could have an influence on a customer who is in her/his early twenties
  14. How is VALS psychographic segmentation used as a marketing tool to explain consumer behaviour?
  15. Young people tend to be early adopters of technology driven products.  Explain the reason and highlight the features of the five categories of adopters in the diffusion process.

 

 
  16. “Marketers need to understand the perception, influence the learning and change the attitude of consumers”.  Explain with examples.

 
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                
  17. “Growth of consumerism has both positive and negative effects”. Explain, outline the steps taken by the Government of India to protect consumers.
  18.  “Demographic, technological, political and ethical issues have made sweeping changes in last century”.  In this context explain emerging trends in consumer behaviour.
  19. Describe the stages in the consumer decision making process.  Elaborate the factors that affect the amount of effort that goes into decision making. Give examples of the different types of decision making
  20. Explain some of the reasons why consumers may feel dissatisfied.  When a consumer is dissatisfied what could be his possible responses?  How does this influence marketers?
  21. The type of products that a customer will buy is influenced by the background of his cultural and social class.  His demographic and psychological characteristics also influence his buying behaviour.   In this context describe the impact of these factors on consumer buying behaviour.
 

SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                           
  22. FMCG Ongoing War

The major players involved in the ongoing war of the detergent industry are Hindustan Lever Ltd., Proctor and Gamble and Nirma.  Over the years, there has been a continuous tussle between HLL and P&G for the top slot and the top position has frequently changed hands with Nirma staying on the top of consumer rankings for lower end of the market segment.  Of late, there has been a full-fledged action by Nirma to jump into the premium section.

 

Today, Nirma is a professionally managed entity with substantially decentralized management with the sole aim of providing the best value for the consumers’ money Nirma is fast changing its image, among the customers as a synonym for quality by developing a phosphate free, environment friendly detergent.

 

Nirma has chosen to use its product portfolio to enhance the company’s image.  Accordingly, in January 1996, it introduced mid-priced version of its flagship economy detergent brand Nirma, called Super Nirma detergent powder (Rs.38.30 per kg), besides scaling the portfolio upwards, Nirma is also widening it.  The image revamp started one and half years ago when Nirma commissioned its advertising agency, FCB-ULKA to gauge, how the consumers perceived the company.  Much to their consternation research revealed that Nirma was perceived merely as a manufacturer of low cost products. The company had humbled the likes of HLL which was selling detergent at Rs.13 per kg., Nirma challenged it with an economy detergent priced at Rs.3.50 per kg.  Unfortunately for the company, consumer perceptions were still found to be heavily influenced by the coup Nirma pulled off in the detergent market more than a decade ago.

 

Although research indicated that consumers were ready to use any product offered under the Nirma brand name, they were unaware of the fact that Nirma was the No. 1 detergent brand in India.  Clearly the Unique Selling Proposition (USP) of low price began to after the corporate image of the company.  “Nirma’s strong presence in the lower end of the market went against the company’s image, to reach out to the higher end of the market.”

 

Due to the low price of its product, the common perception of the company was highly distorted.  Most people are still unaware that the company has a sales turnover of Rs.1,000 crore.  Ironically enough, despite graduation to the premium segment, price continues to be the primary weapon in the company’s arsenal.

 

Advertising has been an important ingredient of the Operation Face Lift at Nirma.  Just before it started rolling out products in the premium segment in late 1996, Nirma ran a corporate campaign beginning September to ease the perception bottleneck.  The campaign comprised of a three ad series in print and a 40 second TVC.  The ad objective was encapsulated in a tagline- Better products, Better value, Better limit.  The company spent Rs.27 crore in 1997 on promoting the new products and its new image.

 

Nirma, which has taken the multinational consumer product giant HLL headlong in the detergent market by its unique value for money proposition, became the undisputed leader in the detergent market with a share of over 43 percent in the early nineties.  But lately Nirma seems to be trapped in its own brand image.

 

Unlike most of the other FMCG companies, Nirma has not created any new brand.  Rather it has launched new products like soaps, shampoos and toothpaste under the same umbrella brand.  Though Nirma has saved the cost of new brand launch and promotion, this has resulted in a wrong consumer perception.  To an average consumer, Nirma still means a cheap detergent and they don’t associate it to any premium product.  But Nirma is trying to change the perception.

 

The brand ward has gained momentum of late with most of the companies furiously introducing new brands, most of them adopt new technology, spending steeply for advertising each brand.

 

Long after the Nirma phenomenon had finished being envied in marketing circles, few could foresee the technology wave that was headed towards Indian shores.  That year, the market was place at 1.3 million tonnes, growing at 5 per cent a year.  Rural penetration was the main game, and all action was at the lower end.  At the top end, Hindustan Lever’s Surf and Rin ruled unchallenged, though Godrej was a key player in the West.

 

The early stages of liberalization brought a player that shook Lever like none other could P & G.  It was more than a mere ripple in the pond.  In 1992, P&G launched Ariel, a compact detergent that forced Lever-flushed with technology inputs from its Anglo-Dutch parent to respond with Surf Ultra.  The two brands fought for the urbane housewife’s attention, even as Henkel, a German company, came in with Henko and other brands.

 

Since then the action has been riveting with both the main players pressing their R&D to develop economy.  The challenger moved swiftly, entering segments that had been Lever’s playing field for years.  Perhaps P&G’s biggest move came in 1994 when it launched Ariel Super Soaker, a high tech product developed to upgrade Nirma users at the low end.  Today, this product’s success is unparalleled.  Lever’s innovations have been no less, and Nirma is rushing to move upscale too.  Henkel has not got very far.

 

The market’s value has steeply gone up, the excise duties are down.  Urban opportunity may have expanding distribution too, still very much on the agenda of all detergent players.  Lever is issuing VSAT communications to keep its complex logistical operations in order.   Efficiency levels are higher than ever before.

 

India is the world’s second largest market for detergents, the USA being the largest, consuming some 3 million tonnes.  But the breadth of products available here is far more impressive.  Demographic and psychographic heterogeneity makes it all the more challenging to listen to consumers.  And that, in today’s market, is a strategic necessity.

 

Questions for Discussion:

 

  1. Outline the factors that affect Indian consumer behaviour while purchasing detergents.  Discuss in the light of market segmentation.
  2. How did Nirma become a victim of its own marketing strategy that it formulated against the multinational giants?
  3. Explore the marketing strategies that could be taken by Nirma to face the challenges of competition?

 

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St. Joseph’s College of Commerce B.B.A. 2015 Human Resource Development (Hr Elective) Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.B.M. –V SEMESTER
HRM 506: HUMAN RESOURCE DEVELOPMENT (HR ELECTIVE)
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Give the meaning of QWL.
  2. “Teams add value to the organization”. Explain the benefits of having Teams.
  3. Give the meaning of TQM.
  4. Give your reasons for “Resistance to Change”.
  5. Define “ Emotional Intelligence”.
  6. “Change is inevitable and always for the good”. Comment.
  7. “Training is not always effective”. Give reasons.
  8. What do you mean by Quality Circles?
  9. Differentiate between Work Team and Work Group.
  10. Define HRD.
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. Explain Kurt Lewin’s model of change.
  12. Give the meaning of HRIS. Explain the steps in designing HRIS.
  13. Write a short note on, “Five dysfunctions of a Team”.
  14. Write a brief note on, “Sexual harassment at workplace”.
  15. Give the meaning and types of OJT.
  16. Explain Berne’s concept of the ego states.
 

SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                
  17. Explain the nature and scope of Human Resource Development.
  18. Define OD. Explain its Objectives. Also, explain the three stages of Organization Development.
  19. What is Management Development? Why is it required? Explain the modern approaches to Management Development.
  20. Explain the three Stages of  training need analysis, and explain the Kirkpatrick’s model of training evaluation.
  21. How do we measure the outcomes of our interactions? Explore the role of strokes in transactional analysis theory and explain the concept of the stroke economy.
 

 

 

 

SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                           
  22. Harsha and Franklin both of them are post graduates in management under different streams from same B-School. Both of them are close to each other from the college days itself and the same friendship is continuing in the organisation too as they are placed in the same company, Hy-tech technology solutions. Harsha placed in HR department as employee counselor and Franklin in finance department as key finance executive. As per the grade is concerned both are at same level but when responsibility is concerned Franklin is holding more responsibility being in core finance.

By nature Harsha is friendly in nature and ready to help the needy. Franklin is silent in nature ready to help if approached personally and always a bit egoistic in nature. They have successfully completed 4 years in the organization. And management is very much satisfied with both of them as they are equally talented and constant performers.

Harsha felt that now a days Franklin is not like as he used to be in past. She noticed some behavioral changes with him. During general conversations she feels that Franklin is taunting her that she is famous among the employees in the organisation in the other hand he is not even recognised by fellow employees.

One morning Mr. Mehta General Manager Hy-tech technology solutions shocked while going through the mail received from Franklin about his resignation. Mr. Mehta called Harsha immediately and discussed about the same as she is close to Franklin. By hearing the news Harsha got stunned and said that she do not know this before she also reveled her current experience with him. Mr. Mehta who do not want to loose both of them promised her that he will handle this and he won’t allow Franklin to resign.

In the afternoon Mr. Metha took Franklin to Canteen to make him comfortable after some general discussion he starts on the issue. Franklin, after some hesitations opened his thinking in front of Mr. Mehta. The problem of Franklin is 1) when he comes alone to canteen the people from other departments don’t even recognize him but if he is accompanied by Harsha he get well treated by others. 2) one day Both of them entered the company together the security in the gate wished them but the next day when he came alone the same security did not do so. 3) Even in meetings held in the office the points raised by Harsha will get more value so many a times he keeps silent in the meeting.

It happens to Franklin that he has to face such degradation in each day of work which totally disturbs him. Franklin also questioned that ”Harsha and myself have same qualification, from same institute, passed out in the same year both with first class. We have same number of experience in this organisation. More over the responsibilities with me are more valuable than that of Harsha. After all this things if I am been ignored or unrecognized by the fellow employees my ego does not allow me to continue here”.

By listening this statement Mr.Metha felt that it is not going to be very difficult to stop his resignation. Mr. Mehta explained Franklin the reasons for such partial behavior of the employees.

After listening to Mr. Mehta Franklin said sorry for his reaction and ready to take back his resignation. And he called Harsha and spoke with like before.

Questions:

a.      Find the reason that Mr. Mehta would have given to Franklin.

b.      According to you, who is having a better standing Harsha, or Franklin, and why?

 

 

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St. Joseph’s College of Commerce B.B.A. 2015 Advanced Financial Management (Finance Elective) Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT.2015
B.B.M. –V SEMESTER
FIN 506: ADVANCED FINANCIAL MANAGEMENT (FINANCE ELECTIVE)
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. What is Reverse bid?
  2. What motivates an M &A deal?
  3. Compute the value of equity share if the normal ROI is 10%, 14%, 16% from the following information-

  1. Profits/ Earnings to equity shareholders = Rs. 1, 74, 000
  2. No. of equity shares                                     = 20, 000
  4. Is it true that “Post- merger EPS will have an impact on the firm’s value? If so, then reason it out with a brief explanation.
  5. As a budding entrepreneur which form of Project Finance would you choose to finance your project? Give suitable reasons to support your choice.
  6. What is ROCE? Explain its importance. What do financiers derive from this?
  7. What is Free Cash Flow?
  8. Explain the concepts of Asset Strapping and Boot Strapping.
  9. YG Enterprises is expected to generate future profits of Rs. 50, 00, 000. What is the value of business if investments of this type are expected to give an annual return of 18%.
  10. What is Expected Value?
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. Determine the risk adjusted net present value of the following projects:

Particulars Project X Project Y Project Z
Net Cash Outlays in Rs. 2, 10, 000 1, 20, 000 1, 00, 000
Project Life 5 years 5 years 5 years
Annual Cash Inflow in Rs. 70, 000 42, 000 30, 000
Coefficient of Variation 1.2 0.8 0.4

The company selects the risk-adjusted rate of discount on the basis of the coefficient of variation:

Coefficient of Variation Risk-Adjusted Rate of Return P.V.Factor 1to 5 years at Risk- Adjusted Rate of Discount
0.0 10% 3.791
0.4 12% 3.605
0.8 14% 3.433
1.2 16% 3.274
1.6 18% 3.127
2.0 22% 2.864
More than 2.0 25% 2.689
  12. The profits of Zoya Ltd for the year ending were Rs.60, 00, 000. After setting apart amounts for interest, taxation and other provisions, the net surplus available to the shareholders is estimated at Rs.15, 00, 000. Company’s capital base is 1, 00, 000 shares of Rs.100 each, Rs. 50 paid up per share and Rs.25, 000, 12% Cumulative preference shares of Rs. 100 each. Enquiries in the stock market revealed that shares of companies engaged in similar business and declaring dividend at 15% on equity shares are quoted at a premium of 10%. Find the value per share.
  13. Consider the data given the following table. The information shows the probability distribution of 5 possible outcomes of the project. Compute the Standard Deviation.

Year Likely Outcome in Rs. Probability
1 25, 000 0.15
2 36, 000 0.20
3 74, 000 0.15
4 92, 000 0.20
5 1, 00, 000 0.30
  14. Following are the Balance Sheet of Jai Ltd and Veer Ltd

Liabilities Jai Ltd in Lakhs Veer Ltd in Lakhs
Equity share capital of Rs.10 each 4 1.8
P/L a/c 3 0.8
Reserves 5 1
Debentures 3.5 Nil
Bills payable 0.5 0.4
Creditors 2 1
     
Assets Jai Ltd in Lakhs Veer Ltd in Lakhs
Investments 5 Nil
Fixed Assets 7 3
Current Assets 6 2

The Board of Directors of Jai Ltd approved to take over Veer Ltd. Find out the ratio of exchange of shares based on Book Values.
  15. Explain the contents of a Project Report.
  16. Write a detailed note on Decision Tree Analysis.
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                
  17. The following information relating to Fortune India Ltd. having two divisions viz. Pharma Division and Fast Moving Consumer Goods Division. Paid up share capital of Fortune India Ltd. Is consisting of 3, 000 lakhs equity shares of Re.1 each. Fortune India Ltd. Decided to de-merge Pharma Division as Fortune Pharma Ltd.., w.e.f. 1.4.2015. Details of Fortune India Ltd..,as on 31.03.2015 and of Fortune Pharma Ltd.., as on 1.04.2015 are given below:

 

 

 

 

Particulars Fortune Pharma Ltd. (Rs.) Fortune India Ltd. (Rs.)
Outside Liabilities    
Secured Loans 400 lakh 3, 000 lakh
Unsecured Loans 2, 400 lakh 800 lakh
Current liabilities and provisions 1, 300 lakh 21, 200 lakh
Assets    
Fixed assets 7, 740 lakh 20, 400 lakh
Investments 7, 600 lakh 12, 300 lakh
Current assets 8, 800 lakh 30, 200 lakh
Loans and advances 900 lakh 7, 300 lakh
Deffered tax/ Misc Exps 60 lakh (200) lakh

Board of Directors of the company have decided to issue necessary equity shares of Fortune Pharma Ltd of Re.1 each, without any consideration to the shareholders of Fortune India Ltd. For that purpose following points are to be considered:

  1. Transfer of liabilities and assets at Book Value.
  2. Estimated profit for the year 2015-16 is Rs.11, 400 lakh for Fortune India Ltd. And Rs. 1, 470 lakh for Fortune Pharma Ltd.
  3. Estimated Market Price of Fortune Pharma Ltd.., is Rs. 24.50 per share.
  4. Average P/E Ratio of FMCG sector is 42 and Pharma sector is 25, which is to be expected for both the companies.

Calculate:

  1. The ratio in which shares of Fortune Pharma are to be issued to the shareholders of Fortune India Ltd.
  2. Expected Market Price of Fortune India Ltd.
  3. Book Value per share of both the companies immediately after demerger.
  18. (a) Write the assumptions, advantages and limitations of CAPM.

(b) A Ltd. Wants to acquire T Ltd.., and has offered a swap ratio of 1:2(0.5 shares for every one share of T Ltd.) Following information is provided:

Particulars A Ltd. T Ltd.
Profit after tax Rs. 18, 00, 000 Rs. 3, 60, 000
Equity shares outstanding (nos.) 6, 00, 000 1, 80, 000
EPS Rs.3 Rs.2
PE Ratio 10 times 7 times
Market Price per share Rs. 30 Rs. 14

Required:

i.                    The number of equity shares to be issued by A Ltd.., for acquisition of T Ltd.

ii.                  What is the EPS of A Ltd. After the acquisition?

iii.                Determine the equivalent earnings per share of T Ltd.

iv.                What is the expected market price per share of A Ltd. After the acquisition assuming its PE multiple remains unchanged?

v.                  Determine the market value of the merged firm.
  19. Explain the various sources of finance for a project.

 
  20. The following is the Balance Sheet of P Ltd. As on 31.03.2012

Liabilities Amount in Rs. Assets Amount in Rs.
Share capital

10,000 12% preference shares of Rs. 10 each fully paid

 1, 00, 000 Sundry assets 5, 48, 000
30,000 equity shares of Rs. 10 3, 00, 000 Preliminary expenses 5, 000
Reserves 10,000 Discount of Debentures 2, 000
Debenture Redemption Fund 20, 000 P&L 35, 000
Depreciation Fund 15, 000    
10% Debentures 50, 000    
Creditors 95, 000    
Total 5, 90, 000   5, 90, 000

The debenture interest is due for 6 months and preference dividend is arrears for one year. Assuming assets are worth their book values. Show value per share if –

a)      Preference shares are preferential as to capital and arrears

b)      Preference shares are preferential as to capital only.
  21. A project with an initial outflow of Rs. 1, 00, 000 has a four year life and a 10% discount rate. The annuity cash flow is Rs.40, 000.

  1. Compute NPV
  2. Measure sensitivity of the project to size, cash flow, life and discount factor.
SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                          
  22. Reliable Industries Ltd. (RIL) is considering a takeover of Sunflower Industries Ltd. (SIL) The particulars of 2 companies are given below:

Particulars Reliable Industries Ltd. Sunflower Industries Ltd.
Earnings after tax Rs. 20, 00, 000 Rs. 10, 00, 000
Equity shares Outstanding 10, 00, 000 10, 00 ,000
Earnings per share 2 1
P E Ratio 10 times 5 times

Find the following:

i.                    What is the market value of each company before merger?

ii.                  Assume that the management of RIL estimates that the shareholders of SIL will accept an offer of one share of RIL for four shares of SIL. If there are no synergic effects. What is the market value of the post merger RIL? What is the new price per share? Are the shareholders of RIL better or worse off than they were before the merger?

iii.                Due to synergic effect, the management of RIL estimates that the earnings will increase by 20%. What is the new post merger EPS and Price per share? Will the shareholders be better off or worse off than before the merger?

 

 

 

 

St. Joseph’s College of Commerce B.B.A. 2015 V Sem Advanced Financial Accounting (Accounts Elective) Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT.2015
B.COM – V SEMESTER
ACC 506: ADVANCED FINANCIAL ACCOUNTING (ACCOUNTS ELECTIVE)
Duration: 3 Hours                                                                                       Max. Marks:100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                (10×2=20)
  1. Distinguish between Holding and Subsidiary Company.
  2. What is Price Level Accounting? What does it achieve which conventional accounting fails to achieve?
  3. Calculate EVA with the help of the following information of Hypothetical Limited:

NOPAT = Rs. 98 Lakhs

Capital Structure = Equity Capital Rs. 170 Lakhs; Reserves and Surplus Rs. 130 Lakhs and Debentures Rs. 400 Lakhs.

Cost of Equity = 17.5%

Income Tax Rate = 30%.
  4. Give the meaning of Brand Valuation.
  5. How are fictitious assets treated in the balance sheet of a subsidiary company?
  6. What is social accounting?
  7. State the four approaches to Price Level Accounting.
  8. H Ltd. purchased from S Ltd. goods of the value of Rs. 50,000 on which S Ltd. has charged a profit of 25% on cost and goods worth Rs. 20,000 remained unsold at the end of the financial year. Calculate the unrealized profit and how it will be treated in the Consolidated Balance Sheet?
  9. Explain the difference between Realized Holding Gain and Unrealized Holding Gain.
  10. Define Human Resource Accounting.
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                             (4×5=20)
  11. From the following information, ascertain the cost of sales and closing inventory under Current Purchasing Power Method if the organization follows: (1) FIFO system and (2) LIFO system.

Particulars Historical Cost (Rs.) General Price Index
Inventory on 31.12.2014 80,000 100
Purchases during 2015 6,20,000 110 (average for 2015)
Inventory on 31.12.2015 1,00,000 115
  12. “The most valuable capital is that which is invested in human beings”—In

the light of this statement, bring out the main benefits of Human Resource Accounting.
  13. A summary of Balance Sheet of Birman Dublin Company is given below:

 

 

(Amount in Rs.)

Cash and Accounts Receivables 10,00,000 Current Debts 6,00,000
Plant & Equipment (net of depreciation) 17,00,000 Long Term Debts 10,00,000
    Owners’ Capital 11,00,000
Total Assets 27,00,000 Total Liabilities 27,00,000

Additional Information:

The current price index is 280. The Plant and Equipment and Long Term Debts were acquired when the price index was at 140.

You are required to revise the summary balance sheet in term of current rupees. How will you treat the monetary gain or loss, if any?
  14. “Discharge of social responsibilities by a business unit is not something opposed to earning profits”—In this context discuss the various responsibilities of business towards the society.
  15. From the data below, calculate the gearing adjustment required under Current Cost Accounting Method:

Particulars Opening (Rs. in 000’s) Closing (Rs. in 000’s)
Convertible Debentures 200 240
Bank Overdraft 120 160
Cash 20 60
Paid up Share Capital 300 400
Reserves 100 160

Additional Information: (in 000’s)

Cost of Sales Adjustment  = 40

Monetary Working Capital Adjustment = 30

Depreciation Adjustment = 10

Total = 80
  16. Discuss the advantages of Environmental Accounting.
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                            (3×15=45)                                                                                                 
  17. Following are the liabilities and assets of H Ltd. and its subsidiary S Ltd. as at 31st March, 2015:

Liabilities H Ltd. S Ltd. Assets H Ltd. S Ltd.
Equity Shares Fully paid of Rs. 10 each 6,00,000 2,00,000 Machinery 3,90,000 1,35,000
General Reserve 3,40,000 80,000 Furniture 80,000 40,000
Surplus A/c 1,00,000 60,000 80% Shares in S Ltd. at Cost 3,40,000 —-
Creditors 70,000 35,000 Stock 1,80,000 1,20,000
      Debtors 50,000 30,000
      Cash at Bank 70,000 50,000
  11,10,000 3,75,000   11,10,000 3,75,000

 

Additional Information:

a. Surplus A/c of S Ltd. stood at Rs. 30,000 on 1st April, 2014 whereas General Reserve has remained unchanged since that date.

b. H Ltd. acquired 80% shares in S Ltd. on 1st October, 2014 for Rs. 3,40,000 as mentioned above.

c. Included in Debtors of S Ltd. is a sum of Rs. 10,000 due from H Ltd. for goods sold at a profit of 25% on cost price. Till 31st March, 2015 only one half of the goods had been sold while the remaining goods were lying in the godown of H Ltd. as on that date.

You are required to prepare Consolidated Balance Sheet as at 31st March, 2015. Show all calculations clearly.
  18. Following figures for a period were called out from the books of Value for Value Corporation:

Particulars Amount Particulars Amount
Sales 24,80,000 Advertisement 25,000
Purchase of Raw Materials 10,00,000 Salaries & Wages 6,30,000
Agent’s Commission 20,000 Postage & Telegrams 14,000
Consumable Stores 25,000 Contribution to Provident Fund 60,000
Packing Material 10,000 Director’s Sitting Fees & Travelling Expenses 40,000
Stationery 10,000 Subscriptions Paid 2,000
Audit Fees 4,000 Carriage 22,000
Staff Welfare Expenses 1,58,000 Interest to Loans taken 18,000
Insurance 26,000 Dividend to Shareholders 30,000
Rent, Rate & Taxes 16,000 Depreciation provided 55,000
Managing Director’s Remuneration 84,000 Income Tax provided 1,00,000
Travelling Expenses 21,000 Retained Earnings 1,25,000
Fuel & Oil 9,000 Opening Stock:

Raw-Materials

  

85,000
Electricity 5,000 Finished Goods 2,00,000
Materials used in Repairs:

Plant & Machinery

  

 

24,000

 Closing Stock:

Raw Materials

  

1,08,000
Buildings 10,000 Finished Goods 2,40,000

From the above you are required to prepare a Statement detailing the Source and Disposal of Added Value. Does your statement verify the assertion of the Chairman of the Company in the Annual General Meeting that 75% of Added Value is accounted by Employees’ Costs?

 
  19. The Balance Sheet of a trader as on 1.4.2014 and Income Statement for the year ending 31st March, 2015 are given below:

 

 

 

Balance Sheet as on 1.4.2014

Liabilities Amount Assets Amount
Capital 20,00,000 Fixed Assets 17,00,000
Creditors 7,50,000 Closing Stock 3,00,000
    Debtors 2,50,000
    Cash 5,00,000
  27,50,000   27,50,000

Income Statement for the year ending 31st March, 2015 is below:

Particulars Amount Amount
Sales   50,00,000
Less:Cost of goods sold:

Opening Stock

  

3,00,000

  
Add: Purchases 35,50,000  
  38,50,000  
Less: Closing Stock 3,50,000 35,00,000
Gross Profit   15,00,000
Less: Operating Expenses 8,20,000  
Depreciation on Fixed Assets 2,45,000 10,65,000
Net Profit   4,35,000

Additional Information:

Debtors and Creditors balances remained constant throughout the year. The general price index was as follows:

On April 1, 2014  = 150

Average for the year = 160

On March 31, 2015 = 180

You are required to prepare the final accounts for the year ending 31st March, 2015 after adjusting for price level changes under Current Purchasing Power Method.
  20. (a) Write short notes on Approaches for Valuation of Human Resources:

– Historical Cost Approach

– Replacement Cost Approach

– Opportunity Cost Approach

– Standard Cost Approach                                                                  (8 marks)

 

(b) Explain in brief the various methods of measurement of social costs and benefits for accepting or rejecting a project.                                      (7 marks)
  21. Following are the Balance Sheets and Profit and Loss A/c of a firm prepared on the basis of Historical Cost Accounting.

Balance Sheet as on 1.4.2014

Liabilities Amount Assets Amount
Capital 10,00,000 Fixed Assets 10,00,000
Profit & Loss A/c 3,00,000 Inventory 4,00,000
Sundry Liabilities 5,00,000 Debtors 3,00,000
    Cash 1,00,000
  18,00,000   18,00,000

 

 

 

Balance Sheet as on 31.3.2015

Liabilities Amount Assets Amount
Capital 10,00,000 Fixed Assets

Less: Depreciation 10%

 9,00,000
Profit & Loss A/c 3,00,000 Inventory 3,20,000
Sundry Liabilities 5,00,000 Debtors 4,00,000
    Cash 1,80,000
  18,00,000   18,00,000

Profit & Loss Account

For the year ending 31.3.2015

Particulars Amount Particulars Amount
To Inventory (1.4.2014) 4,00,000 By Sales 30,00,000
To Purchases 23,20,000  By Inventory 3,20,000
To Depreciation 1,00,000    
To Other Operating Expenses 3,00,000    
To Net Profit 2,00,000    
  33,20,000   33,20,000

Additional Information:

a. The current replacement cost of the goods sold on the dates sales were made amounting to Rs. 23,60,000.

b. On 1.4.2014, the replacement cost of the fixed assets was Rs. 12,00,000.

c. The current replacement cost of the inventory on 31.3.2015 is Rs. 3,50,000.

You are required to prepare Income Statement for the year ending 31st March, 2015 and Balance Sheet as on that date on the basis of Current Cost Accounting. Show all necessary calculations.
 

SECTION – D
IV) Case Study                                                                                                   (1×15=15)                                                                                          
  22. Liabilities and Assets of Finite Ltd. and Infinite Ltd. as on 31st March, 2015 are as follows:

Liabilities Finite Ltd. Infinite Ltd. Assets Finite Ltd. Infinite Ltd.
Share Capital – Shares of Rs. 10 each 5,00,000 1,00,000 Assets 5,00,000 1,70,000
Reserves 80,000 30,000 8,000 shares in Infinite Ltd. 1,40,000 —
Surplus A/c 60,000 40,000      
  6,40,000 1,70,000   6,40,000 1,70,000

Additional Information:

Infinite Ltd. had a credit balance of Rs. 30,000 in the Reserves when Finite Ltd. acquired shares in Infinite Ltd.  Infinite Ltd. decided to make a bonus issue out of 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 prepare the Consolidated Balance Sheet after the issue of bonus shares.

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St. Joseph’s College of Commerce B.B.A. 2015 Production And Operations Management Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.B.M. –III SEMESTER
M1 11 306:PRODUCTION AND OPERATIONS MANAGEMENT
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. What is meant by material handling?
  2. Enumerate examples for Job, Batch, Mass and Flow Production shops.
  3. Reason out why an industrial location depends on cost and service location on revenue?
  4. What are Value Engineering and Value Analysis?
  5. Mention four goals and objectives of P&OMgmt.
  6. What is Automation?
  7. Are Contracting and Sub Contracting the same? Explain.
  8. What are the important elements of SQC?
  9. Explain the three ways of production.
  10. What do you understand by Industrial Sanitation?
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. What are the functions of Production Management?
  12. Mr. Sharma is Senior Production Officer in United Confectionary Ltd for the past five years. The department has not come across any issues since then. Explain how Mr. Sharma must be managing the relationship of production department with other functions/departments.
  13. List the benefits a Bio- chemicals company will enjoy if it shifts its base from a village in Karnataka to Bangalore Bio-Technology Park.
  14. Write a note on Quality Circles.
  15. Explain ABC ANALYSIS with relevant illustrations.
  16. Explain Production Planning and Control.
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                 
  17. Heavy engineering companies consume maximum raw materials in their manufacturing process. Explain how and why purchasing is important to these companies. Also, throw light on the various purchasing policies in existence.
  18. Explain the types of production system?
  19. Any company has to make two crucial decisions while setting up a plant. One being the different types of plant layout and the other being various cost analysis methods on selection of a plant. Explain about these two areas in detail supporting your answer with suitable examples and diagrams.
  20. Write a detailed note on Vendor Rating.
  21. Explain the types of maintenance.
 

SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                          
  22. You have the opportunity to invest INR 100 billion for your company to develop a jet engine for commercial aircrafts. Development will span 5 years. The final product costing Rs. 500 million / unit could reach a sales potential, eventually of Rs. 2500 billion. The new engine can be placed in service 5 years from now, but only if it qualifies four years from now for various certifications clearing commercial use. Certification also has to be obtained from India’s Director General of Civil Aviation (DGCA). There is competition from other world-class manufacturers who are developing competing engines. If you decide to proceed with the project, you must also determine where the new engines will be produced and develop the manufacturing facilities. If you decline to proceed, your company could invest its resources elsewhere and based on its track record, get attractive returns.

 

a)      Explain your line of action if you decide to proceed with the project.

b)     Explain your line of action if you decide to invest in alternative projects.

c)       In case of lengthy product design and development time, what kinds of   risks are involved?

 

 

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St. Joseph’s College of Commerce B.B.A. 2015 Services Management Question Paper PDF Download

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  1. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)

END SEMESTER EXAMINATION – SEPT/OCT. 2015

B.B.M. – III SEMESTER

M1 11 305: SERVICES MANAGEMENT

Duration: 3 Hours                                                                                       Max. Marks: 100

 

SECTION – A

  1. Answer ALL the questions. Each carries 2 marks.                                       (10 x2 =20)

 

  1. Mention the classification of services with examples on the basis of level of tangibility.
  2. Identify core services and peripheral services in hotel industry.
  3. What is service blue print?
  4. State any four reasons for failure of service product in market
  5. What is “zone of Tolerance”?
  6. Give any two strategies for reinforcing customer loyalty.
  7. Mention any four benefits of customization.
  8. Give the meaning of augmented product.
  9. Mention two pricing strategies suitable for tourism industry?
  10. In the “80/20 pyramid” what constitute the “20”?

 

SECTION – B

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

 

  1. Pricing plays a  key role in the marketing activities of a service firm. What are the factors that influence a pricing decisions?
  2. “The fifth P- People is a key component in service marketing as services are intangible” Justify the statement with an example
  3. ‘Mountain mist’ is a four star resort situated  in Ooty. Chart a guest cycle .
  4. Give a brief explanation on categories of service process
  5. Critically analyse the challenges in the marketing of the Fitness industry.
  6. How does heterogeneity of services impact its marketing?

 

 

 

 

SECTION – C

 

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

 

  1. India’s services sector has the largest share in the GDP, accounting for 57% in 2015, up from 15% in 1950. Validate the above fact with relevant examples.
  2. Service organizations often face the problem of balancing demand and capacity. Analyze the reasons and suggest ways to resolve the situation.
  3. What is the Gap Model? Discuss the various gaps in service quality?.
  4. Discuss the SERVQUAL model developed by Zeithamel in measuring the service quality
  5. Mr. Bean is planning to start an Event management company. Develop suitable marketing mix strategies for his company

 

SECTION – D

  1. IV) Case study- Compulsory questions.             (15 marks)
  2. Cinepolis, Mexico’s biggest movie exhibition company and world’s fourth largest, made its debut in India in the year 2007. Now, Cinepolis India has 34 screens across five cities and is likely to clock Rs 100 crore in revenues by the end of 2012. There’s one person who has his eyes peeled on every move that Cinepolis makes in India. Ajay Bijli, the chairman and managing director of PVR Cinemas, started the multiplex culture at Saket, New Delhi, 15 years ago. Today, Bijli’s high quality product will be challenged by a global player with a formidable reputation of bringing in cutting-edge innovations.
    When it comes to value added services Cinepolis is known to be fussy about every little detail: Leg space between seats, big screen size, and sophisticated air conditioning. Cinepolis auditoriums typically have about 10 percent fewer seats compared to its peers so that there is enough space for food to be served at the seat. And they’ve been known to pull out of the mall if the developer doesn’t have enough space for parking. While entering Bangalore, Cinepolis chose to avoid the city center and headed to the outskirts of the city in the Royal Meenakshi Mall.In many ways, that’s what helps them get repeat customers. In India, Cinepolis has gone digital from its very first screen. This enables even a screen in smaller places like Amritsar to hold the screening of the latest movie at the same time as, say, Mumbai. This was not possible earlier as the prints had to be transported.
    PVR is also not less in their strategies. They have the highest margins in the business. And  also undertaken an initiative to go completely digital. Last year, Bijli increased stakes by launching PVR’s ultra-premium offering Director’s Cut, targeted at the cream of his customers. Tickets are priced over Rs 1,000 and a customer, while watching the movie, can order food from a digital menu in a customized luxury chair. But Director’s Cut could face direct competition from Cinepolis’ VIP the company’s equally premium product that will soon debut in India. However, unlike his peers, Bijli has stayed away from mindless expansion and focused on profitability

 

 

and building his PVR brand. At the same time, Bijli has also taken the game to another level by planned investment in the “retail entertainment” space, that will add ice-skating rinks, F&B outlets, gaming concepts and bowling alleys under one roof. Bijli says that retail entertainment will become “at least a Rs 200 crore” business in the next two years from over Rs 15 crore now.

Questions:

  1. a) Analysis the key strategies of PVR and Cinepolis in marketing their product.
  2. b) Setting up world class theaters with value added services require huge investments which is reflected on ticket prices. In a country like India where majority of population belongs to the rural area and middle class what are the future opportunities for multiplexes.

 

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St. Joseph’s College of Commerce B.B.A. 2015 Human Resource Management Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.B.M. –III SEMESTER
M1 11 304:  HUMAN RESOURCE MANAGEMENT
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Name any two out of the three phases that make up the process of the feedback exercise.
  2. “The third element of Succession Planning is creation of a Congenial Environment where the employees can work at their best.” Explain the term.
  3. Distinguish between Training and Development.
  4. “Recruitment and Selection are synonymous terms”? Explain
  5. “Training is not always effective”. State any 4 reasons.
  6. What do you mean by statutory and non-statutory welfare activities?
  7. Define Social Security.
  8. Explain the Time and Piece wage plan.
  9. Give the meaning of financial and non-financial rewards.
  10. Define HRM.
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. “Performance appraisal acts as a force which tends to motivate the employees of the organization to work towards the attainment of the organizational and personal goals.”Explain the purpose of conducting Performance Appraisal.
  12. “High attrition rate adds positive value to the organization”, True or False? Justify your answer.
  13. “Career Planning encapsulates four concepts(phases).” Explain
  14. Is it important to maintain good Industrial Relations? Yes or No? Comment
  15. Give the meaning and types of OJT with examples.
  16. “Various factors determine compensation and pay rates.” Explain.
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                
  17. “Man power Planning suffers from some shortcomings.”Comment. Also give the Suggestions to make MPP effective.
  18. Explain the meaning, methods and importance of Job Evaluation.
  19. “Human resource Planning translates the organization objectives and plans into the number of workers needed to meet the pre-set objectives.” In the light of the above, explain the need, importance and limitations of HRP.
  20. Explain the three Stages of  training need analysis, and explain the Kirkpatrick’s model of training evaluation.
  21. Explain the advantages of promoting employees from within the organization rather than employing outside persons.
 

SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                           
  22. Joe Black was trying to figure out what to do about a problem salary situation he had in his plant. Black recently took over as president of Acme Manufacturing. The founder and former president, Bill George, had been president for 35 years. The company was family owned and located in a small eastern Arkansas town. It had approximately 250 employees and was the largest employer in the community. Black was the member of the family that owned Acme, but he had never worked for the company prior to becoming the president. He had an MBA and a law degree, plus five years of management experience with a large manufacturing organization, where he was senior vice president for human resources before making his move to Acme.

A short time after joining Acme, Black started to notice that there was considerable inequity in the pay structure for salaried employees. A discussion with the human resources director led him to believe that salaried employees pay was very much a matter of individual bargaining with the past president. Hourly paid factory employees were not part of this problem because they were unionized and their wages were set by collective bargaining. An examination of the salaried payroll showed that there were 25 employees, ranging in pay from that of the president to that of the receptionist. A closer examination showed that 14 of the salaried employees were female. Three of these were front-line factory supervisors and one was the human resources director. The other 10 were non management.

This examination also showed that the human resources director appeared to be underpaid, and that the three female supervisors were paid somewhat less than any of the male supervisors. However, there were no similar supervisory jobs in which there were both male and female job incumbents. When asked, the Hr director said she thought the female supervisors may have been paid at a lower rate mainly because they were women, and perhaps George, the former president, did not think that women needed as much money because they had working husbands. However, she added she personally thought that they were paid less because they supervised less-skilled employees than did the male supervisors. Black was not sure that this was true.

The company from which Black had moved had a good job evaluation system. Although he was thoroughly familiar with and capable in this compensation tool, Black did not have time to make a job evaluation study at Acme. Therefore, he decided to hire a compensation consultant from a nearby university to help him. Together, they decided that all 25 salaried jobs should be in the same job evaluation cluster, that a modified ranking method of job evaluation should be used, and that the job descriptions recently completed by the HR director were current, accurate, and usable in the study.

The job evaluation showed that the HR director and the three female supervisors were being underpaid relative to comparable male salaried employees.

Black was not sure what to do. He knew that if the underpaid female supervisors took the case to the local EEOC office, the company could be found guilty of sex discrimination and then have to pay considerable back wages. He was afraid that if he gave these women an immediate salary increase large enough to bring them up to where they should be, the male supervisors would be upset and the female supervisors might comprehend the total situation and want back pay. The HR director told Black that the female supervisors had never complained about pay differences.

The HR director agreed to take a sizable salary increase with no back pay, so this part of the problem was solved. Black believed he had four choices relative to the female supervisors:

1. To do nothing.
2. To gradually increase the female supervisors salaries.
3. To increase their salaries immediately.
4. To call the three supervisors into his office, discuss the situation with them, and jointly decide what to do.

Questions :

 

a. What would you do if you were Black?

b. How do you think the company got into a situation like this in the first place?

c. Why would you suggest to Black to pursue the alternative you suggested?

 

(3+6+6)

 

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St. Joseph’s College of Commerce B.B.A. 2015 Financial Management Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT /OCT. 2015
BBM – III SEMESTER
M1 11 302: FINANCIAL MANAGEMENT
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. “The Finance manager should take into consideration the time value of money in order to take correct financial decisions.”  Elucidate.
  2. What are the effects of over-capitalisation of a company?
  3. Write a note on stable dividend policy of a company.
  4. The following data relate to DEL Ltd.

EBIT                           20,00,000

Fixed Cost                 40,00,000

EBT                             16,00,000

Calculate (i) Contribution       (ii)  Combined Leverage.
  5. What is operating leverage?  How does it help in magnifying revenue of a concern?
  6. State if the following are true or false:

i.                    Ploughing back of profits results in dilution of ownership.

ii.                 Due to the merits of ploughing back of profits, a company should not pay any dividends.

iii.               Capital structure is the mix of preference and equity share capital.

iv.               Retained earnings do not involve a cost.
  7. Give a brief on two types of working capital.
  8. Inventory management is essential because investments in stocks are high.  Explain.
  9. Mention two considerations while forming the credit policy of a company.
  10. Explain point of indifference.
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. “Investment, financing and dividend decisions are all interrelated.” Comment.
  12. A firm has sales of Rs 20,00,000, variable costs of Rs 14,00,000 and fixed costs of Rs 4,00,000  inclusive of interest of Rs 1,00,000.

(i)                 Calculate its Operating, Financial and Combined Leverages.

(ii)              If the firm decides to double its EBIT, how much of a rise in sales would be needed on a percentage basis?
  13. Enlist the factors that affect the dividend policy of a company.

 

 
  14. Calculate the cost of capital in each of the following cases:

(i)                 A company issues 10% Irredeemable Preference Shares at Rs 105 each (FV=100).

(ii)              The current market price of a share is Rs 100. The firm needs Rs 1,00,000 for expansion and the new shares can be sold only at Rs 95. The expected dividend at the end of current year is Rs 4.75 with a growth rate of 6%. Also calculate the cost of capital of new equity.
  15. The earnings per share of a share of the face value of Rs 100 of PQR Ltd. is Rs 20. It has a rate of return of 25%. Capitalization rate of its risk class is 12.5%. If Walter’s model is used:

(a)   What should be the optimum payout ratio?

(b)   What should be the market price per share if the payout ratio is zero?

(c)    Suppose, the company has a payout of 25% of EPS, what would be the price per share?
  16. The company belongs to a risk-class for which the appropriate capitalization rate is 10%. It currently has outstanding 25,000 shares selling at Rs 100 each. The firm is contemplating the declaration of dividend of Rs 5 per share at the end of the current financial year. The company expects to have a net income of Rs 2.5 Lakhs and a proposal for making new investments of Rs 5 Lakhs.

Using the MM assumptions, calculate the number of new shares required for the proposed investments if the company declares dividend.
SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                 
  17. A company needs Rs 12,00,000 for the installation of a new factory which is expected to earn an EBIT of Rs 2,00,000 per annum. The company has the objective of maximizing the earnings per share. It is considering the possibility of issuing equity shares plus raising a debt of Rs 2,00,000 or Rs 6,00,000 or Rs 10,00,000. The current market price of the share is Rs 40 and will drop to Rs 25 if the borrowings exceed Rs 7,50,000. The cost of borrowing are indicated as under:

Up to Rs 2,50,000 10%
Rs 2,50,000 – Rs 6,25,000 14%
Rs 6,25,000 – Rs 10,00,000 16%

Assuming the tax rate to be 50%, find out the EPS under the three options and comment.

 
  18. PQR Co. has the following capital structure:

Equity Share Capital (5000 shares of Rs 100 each) Rs 5,00,000
9% Preference Shares Rs 2,00,000
10% Debentures Rs 3,00,000

The equity shares of the company are quoted at Rs 102 and the company is expected to declare a dividend of Rs 9 per share for the next year. The company has registered a dividend growth rate of 5% which is expected to be maintained.

(i)                 Assuming the tax rate applicable to the company at 30%, calculate the weighted average cost of capital, and

(ii)              Assuming that the company can raise additional term loan at 12% for Rs 5,00,000 to finance its expansion, calculate the new WACC. The company’s expectation is that the business risk associated with new financing may bring down the market price from Rs 102 to Rs 96 per share.
  19. A company is considering an investment proposal to install new milling controls. The project will cost Rs 50,000. The facility has a life expectancy of 5 years and no salvage value. The company tax rate is 35%. The firm uses straight line depreciation. The estimated profit before depreciation and tax from the proposed investment proposal are as follows:

Year Profit (Rs.)
1  10,000
2  11,000
3  14,000
4  15,000
5  25,000

Compute the following:

(i)                 Average rate of return.

(ii)              Net Present Value at 10% discount rate.
  20. Estallia Garment Co. Ltd. is a famous manufacturer and exporter of garments to the European Countries. The finance manager of the company is preparing its working capital forecast for the next year. After carefully screening all the documents, he collected the following information:

Production during the previous year was 15,00,000 units. The same level of activity is intended to be maintained during the current year. The expected ratios of cost to selling price are:

Raw Materials 40%
Direct Wages 20%
Overheads 20%

The raw materials ordinarily remain in stores for 3 months before production. Every unit of production remains in the process for 2 months. Finished goods remain in warehouse for 3 months. Credit allowed by the creditors is 4 months from the date of the delivery of raw material and credit given to debtors is 3 months from the date of dispatch.

The estimated balance of cash to be held: Rs 2,00,000. Lag in payment of Wages ½ month. Lag in payment of Expenses ½ month. Selling price is Rs 10 per unit. Both production and sales are in regular cycle. You are required to make a provision of 10% for contingency.
  21. Write short notes on the following:

i.                    Business Risk vs. Financial risk

ii.                 Six factors affecting Optimal Capital Structure of a company

iii.               Advantages of Bonus Issue to company and investors (3 each)

iv.               Ageing Schedule

v.                  Circulating Capital
SECTION – D
IV) Case Study                                                                                                              (1×15=15)                                                                                           
  22. ITC Limited has decided to purchase a machine to augment the company’s installed capacity to meet the growing demand for its products. There are two machines under consideration of the management. The relevant details including estimated yearly expenditure and sales are given below: All sales are on cash. Corporate Income Tax rate is 40%.

Particulars Machine 1(Rs.) Machine 2(Rs.)
Initial Investment Required 3,00,000 3,00,000
Estimated Annual Sales 5,00,000 4,00,000
Cost of Production (Estimated): 40,000 50,000
Direct Materials 50,000 30,000
Direct Labour 60,000 50,000
Factory Overheads 20,000 10,000
Administration Costs 20,000 10,000
Selling and distribution costs 10,000 10,000

The economic life of Machine 1 is 2 years, while it is 3 years for the other. The scrap values are Rs 40,000 and Rs 25,000 respectively.

You are required to find out the most profitable investment based on:

a)       ‘Pay Back Period’          b)  Discounted Pay Back Period at 10%.

 

************************************

 

 

 

 

St. Joseph’s College of Commerce B.B.A. 2015 III Sem Corporate Accounting Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – SEPT/OCT. 2015
B.B.M  – III SEMESTER
M1 11 301:  CORPORATE ACCOUNTING 
Duration: 3 Hours                                                                                      Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                (10×2=20)
  1. Distinguish between calls in Arrears and calls in Advance.
  2. Who is a contributory?
  3. What are the different methods of calculating Purchase Consideration?
  4. What is External Reconstruction?
  5. State the order in which Capital Reduction Account must be used.
  6. How do you treat  Preliminary Expenses in the final accounts of company?
  7. Who is a Liquidator?
  8. What does Accounting Standard 26 pertain to?
  9. Who are preferential creditors?
  10. What is the meaning of Accounting Standard?
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                              (4×5=20)
  11. Bring out the difference between two methods of accounting for Amalgamation
  12. From the following particulars, prepare Income Statement for the year ended 31st March 2014.

Particulars Amount  (Rs)
P/L A/c balance brought forward 1,00,000
Net Profit before tax (Provision for taxation 40%) 8,75,000
Transfer to Reserve Fund 1,25,000
The share capital consists of the following :

(i)                 10,000 12% preference shares of Rs. 100 each fully paid

(ii)              10,000 Equity shares of Rs. 100 each Rs. 80 paid

  
The Directors propose a dividend of 20% on equity shares.  
  13. The Balance Sheet of X Ltd and Y Ltd as on 31/12/2014 are given below:

Particulars X Ltd Y Ltd
I.                   Equity and Liabilities    
1.      Shareholders Funds:    
Share Capital

(Rs.10 each)

 1,00,000 1,20,000
General Reserve 50,000 70,000
Export Profit Reserve 20,000 30,000
2.      Non-Current Liabilities:    
14% Debenture 50,000 50,000
3.      Current Liabilities    
Creditors 20,000 10,000
Provisions 45,000 50,000
                           Total 2,85,000 3,30,000
     
II.                Assets X Ltd Y Ltd
1.      Non-Current Assets:    
Fixed Assets 1,65,000 2,10,000
Investment 50,000 ——
2.      Current Assets    
Stock 40,000 50,000
Debtors 25,000 65,000
Cash and Bank 5,000 5,000
     
                           Total 2,85,000 3,30,000

XY Ltd has been formed for the amalgamation , which took over X Ltd and Y Ltd and in exchange shares of XY Ltd . (of Rs. 10 each) were issued. To arrive at purchase consideration, fixed assets of X Ltd and Y Ltd were valued at Rs. 1,55,000 and Rs. 2,30,000 respectively  . 14% new Debentures are to be issued to the debenture holders of X Ltd and Y Ltd . Expenses for amalgamation were Rs. 1,000.

Calculate Purchase Consideration.
   
  14. Calculate liquidator’s remuneration and amount available to pay unsecured creditors:

(i)                 Balance of cash after paying preferential creditors Rs. 2,10,000.

(ii)              Other unsecured creditors are Rs. 2,50,000.

(iii)            Liquidator’s remuneration is 5% on the amount paid to other unsecured creditors.
  15. Balance Sheet of a private company stood as follows on 31/12/2014:

Balance Sheet

Liabilities Amount (Rs) Assets Amount (Rs)
19,000 Shares of Rs. 100 each 19,00,000 Land & Building 1,00,000
Creditors 1,00,000 Machinery 2,60,000
Debentures 1,00,000 Furniture    20,000
    Stock 3,70,000
    Debtors 1,80,000
    Goodwill 2,00,000
    Profit & Loss A/c 9,70,000
  21,00,000   21,00,000

The company is to be reconstructed as follows:

(a)   Shares of Rs. 100 are to be reduced to an equal number of fully paid shares of Rs. 40 each.

(b)   To issue 1,000 new shares of Rs. 40 each as fully paid up to debenture holders in full settlement.

(c)    The amount available is to be utilized in writing off the goodwill and Profit and loss A/c and the balance in writing down the value of machinery .

(d)  Authorized capital of the company is 20,000 shares of Rs. 100 each. Prepare Capital Reduction Account.
  16. What are the functions of Accounting Standard Board?
SECTION -C
III) Answer any THREE questions.  Each carries 15 marks.                      (3×15=45)
  17. Bharath Limited was absorbed by Indian Limited on 31/12/2014 on which date the Balance Sheet of Bharath Limited was as follows:

Particulars Amount (Rs)
I.                   Equity and Liabilities:  
1.Shareholders Funds:  
Equity Share Capital 6,00,000
5% Preference Share Capital 4,00,000
2.  Current Liabilities:  
Sundry Creditors 1,50,000
3.      Other Current Liabilities:  
-P&L Account (3,50,000)
Total 8,00,000
   
   
II.Assets Amount (Rs)
1.      Non-Current Assets:  
Buildings 4,00,000
Plant 2,00,000
2.Current Assets 2,00,000
Total 8,00,000
   

Indian Limited took over buildings at Rs. 3,00,000, Plant at Rs. 1,40,000 and Stock at Rs. 60,000 . The purchase consideration is to be satisfied by the issue of 8% Preference Shares of Rs. 100 each and Equity Shares of Rs. 10 each in 3:2 ratio.

The Preference Shareholders are to be settled in full by the allotment of new Preference Shares. Sundry debtors realized Rs. 1,50,000 and Rs. 1,10,000 was paid to Sundry Creditors in full settlement (There were no other current assets). Cost of liquidation Rs. 1,000.

Prepare necessary ledger accounts in the books of Bharath Limited. Opening Journal Entries of Indian Limited  and its Balance Sheet.
  18. Following are the balances of NSK Ltd as at 31/03/2014. You are required to prepare the final accounts of the company after taking additional information into consideration.

Particulars Amount (Rs) Particulars Amount (Rs)
Premises 30,72,000 Share capital 40,00,000
Plant 33,00,000 12% Debentures 30,00,000
Stock (1/4/2013)   7,50,000 P&L A/c   2,62,500
Debtors 8,70,000 Creditors 7,70,000
Goodwill 2,50,000 Sales 41,50,000
Cash and Bank 4,06,500 General Reserve 2,50,000
Calls in arrears    75,000 Reserve for DD (1/04/2013)   35,000
Interim Dividend 3,92,500    
Purchases 18,50,000    
Preliminary Expenses   50,000    
Wages 9,79,800    
General Expenses   68,350    
Salaries 2,20,250    
Bad Debts   21,100    
Debenture interest paid 1,62,000    
  1,24,67,500   1,24,67,500

Adjustments:

1.      Closing stock is valued at Rs. 10,50,000

2.      Depreciate plant at 15%

3.      Write off Rs. 5,000 from preliminary expenses.

4.      Half yearly debenture interest is due.

5.      Write off Rs. 20,000 further bad debts and unused new RDD at 5% on debtors.

6.      Transfer Rs. 25,000 to General Reserves.
  19. The following is the Balance Sheet of X ltd as on 31/12/2014

Liabilities Amount (Rs) Assets Amount (Rs)
4,000 6% Preference Shares of Rs. 100 each 4,00,000 Land 2,00,000
2,000 Equity shares of Rs. 100 each Rs. 75 paid up 1,50,000 Plant 5,00,000
6,000 Equity shares of Rs. 100 each, Rs. 60 per share paid up 3,60,000 Patents 80,000
5% Debentures 2,00,000 Stock 1,10,000
Outstanding Debenture Interest 10,000 Debtors

Cash

 2,20,000

60,000
Creditors 2,90,000 Profit & Loss A/c 2,40,000
  14,10,000   14,10,000

On the date of Balance Sheet the company went into liquidation . The dividends on preference shares are in arrears for 2 years. The arrears are payable on liquidation as per Articles of Association. The Debentures have a floating charge on the assets of the company. Creditors include a loan of Rs. 1,00,000 secured by mortgage of land. The assets realized are as under:

Land Rs. 2,40,000 ;Plant Rs. 4,00,000 ; Patents Rs. 60,000 ; Stock Rs. 1,20,000; Debtors 1,60,000.

The expenses of liquidation amounted to Rs. 21,800. The liquidator is entitled to a commission of 3% on all assets realized including cash and a commission of 2% on the amount distributed to unsecured creditors. Preferential creditors amounted to Rs. 30,000.

Prepare Liquidators final Statement of Account.
  20. The Creditors and Shareholders having agreed upon a scheme of Reconstruction for the Unsound Company Ltd. which went into voluntary liquidation . The Balance Sheet as on 31/12/2014 stood as follows:

Particulars Amount (Rs)
I.                   Equity and Liabilities:  
1.      Shareholders Funds:  
25,000 Shares of Rs. 10 each 2,50,000
2.      Non-Current Liabilities:  
8% Debentures 1,00,000
Depreciation Fund  27,000
3.      Other Non-Current Liabilities:  
P/L Account (75,000)
4.      Current Liabilities  
Trade Creditors   40,000
                             Total 3,42,000
   
II.                Assets Amount (Rs)
1.      Non-Current Assets:  
Goodwill 30,000
Factory Building 95,000
Plant 1,05,000
2.      Current Assets:  
Stock  50,000
Debtors 60,000
Cash at Bank  2,000
Total 3,42,000

The scheme of reconstruction provided:

(i)                 That a new company called Sound Ltd to be formed with a share capital of Rs. 5,00,000 in 50,000 shares of Rs. 10 each to take over from the above company stock and debtors at 20% less than the book value, Factory Buildings and Plant at Rs. 77,000 and Rs. 1,00,000 respectively.

(ii)               The Debenture holders were to be satisfied by the issue of 9% Mortgage Debentures of Rs. 1,05,000 in Sound Ltd., in exchange for the old Debentures.

(iii)             The trade creditors agreed to receive Rs. 35,000 from Sound Ltd., in full satisfaction of their claims.

(iv)             The Shareholders agreed to receive 25,000 shares of Rs. 10 each, credited with Rs. 5 per share paid-up, with a call of Rs. 2.50 per share to be made forthwith.

(v)               The Bank balance was utilised in payment of reconstruction cost.

Pass necessary journal entries to close the Books of UnsoundLtd. and also the opening entries in the Books of Sound Limited assuming that the call made on the shareholders was duly received.
  21. Briefly explain the following Accounting Standards:

a)      Accounting Standard-10

b)       Accounting Standard-6

c)      Accounting Standard -1.
SECTION – D
IV) Compulsory question.                                                                              (15 marks)
  22. a) Prakash Ltd. went into liquidation on 31.12.2014. Following information is available with the liquidator.

Creditors amount to rs.75,660 of which Rs.8,000 are preferential, 6% Debentures having a floating charge on the assets of the company amounted to Rs.80,000.  Debentures to be paid interest upto 30.6.2015.

The Assets realised as follows:

Stock Rs.84,000

Plant and Machinery Rs.60,600

Cash in hand stood at Rs.500.  Debentures were paid off on 30-6-2015 with interest.  Liquidator’s expenses amounting Rs. 1,902 and he is to be given a remuneration at 3% on the amount realised and 2% on the amount distributed to unsecured creditors excluding preferential creditors.

 

Calculate  the amount payable to unsecured creditors.

 

b)  From the following particulars prepare Income statement for the year ending 31st March 2013.

i) P&L A/c balance from last year Rs.62, 500.

ii) N/P for the year before tax 5,40,000 (provision for tax at 40%)

iii) Transfer to General reserve Rs.52,500, Dividend Equalisation fund 40,000 and development reserve 37,500.

iv)Dividend on 7.5% on preference shares 3,00,000

v) Dividend on 12.5% on 50,000 equity shares of Rs.10/- Rs.7.50 called-up (calls in arrears Rs.13,000).

 

 

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St. Joseph’s College of Commerce B.B.A. 2015 I Sem Hindi Question Paper PDF Download

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St. Joseph’s College of Commerce (Autonomous)

End Semester Examination – Sept/ Oct 2015

 B.B.A. – I Semester

m1 15 1 hn : Hindi

Duration: 3 Hours                                                                                         Max. Marks: 100

 

  1. रिक्त स्थानों की पूति कीजिए                    (10 x 1 = 10 )
  2. कबीर के गुरू का नाम …………….. था।
  3. कबीर, तुलसी, रहीम ……………… काल के कवि हैं।
  4. अकबर के दरबार में …………….. रत्न थे।
  5. रामधारी सिंह दिनकर ………………… विश्वविद्यालय के उपकुलपति थे।
  6. तिरूवल्लुवर की कविता का नाम …………… है।
  7. ‘कुकुरमुत्ता’ के कवि ………………. है।
  8. अकाल और उसके बाद के कवि ……………. है।
  9. हमारे राष्ट्र कवि ………… है।
  10. ‘चाँद औऱ कवि’ में कवि की …………… चाँद के ताने का उत्तर देती है
  11. ‘श्री वैद्यनाथ मिश्र’ किसका असली नाम है?

 

  1. किसी एक दोहे की ससंदर्भ व्याख्या कीजिए                                       (1 x 8 = 8)

 

  1. टूटे सुजन मनाइए, जों टूटे सौ बार

रहिमन फिरि फिरि पोहिए, टूटे मुम्ताहार ।।

अथव

मधुर भाषण से जब अनुपम आनन्द प्राप्त होता है तब

व्यक्ति, पता नहीं क्यों, कठोर वचन बोलता है।

 

  • किन्ही तीन काव्य पदों की ससंदर्भ व्याख्या कीजिए                   (3 x 8 = 24) 
  1. तेरे तात किन्तु थे रक्षी,

तब उसने जो था खगभक्षी,

हठ करने की ठानी।

 

  1. जहाँ साँझ सी जीवन-छाया

ढीले अपनी कोमल काया,

नील नयन से ढुलकाती हो

ताराओं की पाँती घनी रे।

 

  1. जीवन में और भी सुखों- सुविधाओं को लाएँगी।

युगों पुरानी मिथ्या परग्पराओं को वे हटाएँगी और सभी अन्धविश्वासों को तोड़ फेंफेंगी,

 

  1. जिन्दगी में जो कुछ महान है

वह प्रोमोशन नहीं है

किसी बड़े आदमी या साहित्यिक

का झूठा सर्टिफिकेट एप्रीसिएशन नहीं है।

 

  1. आओं, आगे आओ, अपना दाय भाग लो

अपने स्वप्मों को पूरा करने की खातिर

तुम्हें नहीं तो और किसे हम देखें बोलो।

 

  1. किसी एक कविता का सारांश लिखकर
  • उसकी विशेषताओं पर प्रकाश डालिए                  (1 x 16 = 16)
  1. चाँद और कवि
  2. तुम किशोर तुम तरूण
  3. नयी नारी

 

  • किसी एक कविता पर टिप्पणी लिखिए                    (1 x 6 = 6)
  1. ले चल मुझे भुलावा देकर
  2. राहुल जननी
  3. गाँव

 

  1. न्नदन प्रकाशन, कोलकत्ता वालों ने अभी तक आपके आदेश का माल नहीं भेजा है। इसकी ओर उनका ध्यान आकर्षित करते हुए एक पत्र लिखिए।       (1 x 14 = 14)

अथवा

सनशौन दिल्ली वालों ने आपके बिल का भुगतान नहीं किया है।  तकाज़े का अंतिम पत्र लिखिए।

 

  1. हिन्दी में अनुवाद कीजिए (10)

The Indian Banking System has expanded a good deal in recent years both in terms of dimension and functions but its coverage is still limited to urban and semi urban areas.  Even within the areas it covers, it mainly tries to meet the requirements of relatively bigger and better established industries of business.  As the development process gathers momentum and becomes complicated so does banking.

 

  1. (i) इन परिभषिक शब्दों का हिन्दी अर्थ लिखिए (6)
  2. Commerce Emoluments             c. Finance
  3. Export Insurance                 f. Guardian

 

ii). इन पारि भाषिक शब्दों का अंग्रेजी अर्थ लिखिए                                        (6)

  1. उपदान
  2. विदेशी मुद्रा
  3. पहचान पत्र
  4. किश्त
  5. प्रबन्धक
  6. विपणन

 

*********************

 

 

 

 

St. Joseph’s College of Commerce B.B.A. 2016 VI Sem Strategic Management Question Paper PDF Download

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ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATIONS – MARCH/APRIL 2016
B.B.M. –VI SEMESTER
M1 11 604: STRATEGIC MANAGEMENT
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. What are the Objectives of Business Policy?
  2. Explain two objectives of social audit.
  3. What is meant by Benchmarking?
  4. What do you mean by Writing a scenarios?
  5. Define Ethics.
  6. Distinguish between programs and procedures.
  7. What is a strategy?
  8. Write down the hierarchy of the strategic intent
  9. Bring out two differences between tactics and strategy in business.
  10. Define strategic Group.
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. Write a short note on Corporate Restructuring strategies.
  12. The competitive environment- five forces model:  use this model to evaluate

Maruthi Suzuki.
  13. Briefly explain about the evaluation techniques of strategic control.
  14. Write short notes on the relationship between Corporate Governance and Agency theory.
  15. Explain value chain analysis.
  16. Write a brief note on the generic competitive strategies.
 

SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                 
  17. Write in details the components of strategic management system.
  18. Mckinsey’s 7s is an important tool for analysis. Discuss.
  19. In recent years, we have seen expansion of the retail sector through the establishment of new online portals resulting in stiff competition in the market. As such, each organization needs to review its strategic capabilities for competitive advantage. Explain the nature and importance of strategic capability in view of the above statement.
  20. Discuss how the BCG growth share matrix can be effectively used by the firms to allocate resources.
  21. List the Environmental factors that can affect an Organization’s Strategy
 

 

SECTION – D

 
IV) Case Study – Compulsory question.                                                                (1×15=15)                                                                                          
  22. Analyze the following case and answer the question given at the end,

 

DENTA, a tooth paste was test marketed by ABC & CO in Delhi in early 2010. The brand was similar to Colgate in taste and packaging. The media advertising stressed the herbal properties of DENTA which were akin to promise. But 2 to 3 months after the Delhi launch, a tracking study revealed that DENTA has achieved a 12 per cent trial rate and a 1 per cent repeat purchase rate. The results were not as per the expectations of the company as they have targeted a market share of 10 per cent.

 

After due analysis, it was revealed that while the initial trial and repeat rate was satisfactory for the product category, yet it was felt that media advertising has not been able to induce enough people to try the product. It was therefore, felt that if the trial rate could be increased to 40 per cent and the repeat purchased to 25 per cent, the brand could achieve its targeted market share of 10 percent .Dependence purely on advertising was ruled out being very expensive.

 

Question :

  1. Suggest suitable alternatives available to ABC & CO and the most preferred alternative strategies that you would pursue as the Brand Manager for DENTA.

 

  1.  Rationalise your stand with suitable strategic suggestions.

 

 

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St. Joseph’s College of Commerce B.B.A. 2016 VI Sem Management Accounting Question Paper PDF Download

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REG NO:

 

 

ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATIONS – MARCH/APRIL 2016
B.B.M. – VI SEMESTER
M1 11 602 :MANAGEMENT ACCOUNTING
Duration: 3 Hours                                                                                             Max. Marks: 100
SECTION – A
I) Answer ALL the questions.  Each carries 2 marks.                                        (10×2=20)
  1. Define the term ‘Management Accounting’?
  2. Mention any two differences between Cash Flow Statement and Fund Flow Statement.
  3. What are Financial Activities?  Give any two examples of Financial Activities.
  4. Explain the scope of Management Accounting. (any 2 points).
  5. Mention any two objectives of Reports.
  6. Explain Internal Reports with an example.
  7. Average stock of a firm is Rs.50,000. Its opening stock is
Rs.10,000 less Than its closing stock. Find out the opening and  closing stock.
  8. Gross profit ratio 20% on sales. Total gross profit Rs. 1,00,000. Cash sales Rs.1,20,000. Average debtors Rs. 95,000.  Calculate Debtors turn over ratio.
  9. For calculating ‘Cash flow from Operating Activities’ from the given figure of ‘Net Profit’ earned during a year, how would you deal with:

a.      Decrease in Debtors b.      Increase in Bank Balance
c.       Increase in Bills Payable d.     Decrease in Debentures
  10. Calculate Inventory Turnover Ratio from the data given below:

Inventory at the beginning of the year Rs. 20,000
Inventory at the end of the year Rs. 10,000
Purchases Rs. 2,50,000
Return Outwards Rs. 5,000
Sales Rs. 3,50,000
SECTION – B
II) Answer any FOUR questions.  Each carries 5 marks.                                      (4×5=20)
  11. Mention any five differences between Financial Accounting and Management Accounting.
  12. Calculate the following ratios with the help of the information given:

a)      Gross Ratio b)     Net Profit Ratio
c)      Quick Ratio d)     Turnover to Working Capital Ratio
e)      Shareholders’ Funds to Total Assets Ratio.  

 

Information:

Particulars Rs. Particulars Rs.
Equity Share Capital 2,00,000 Opening Inventory 24,000
8% Preference Share Capital 1,60,000 Purchases 2,40,000
9% Debentures 1,20,000 Wages 16,000
General Reserve 20,000 Closing Inventory 36,000
Sales 4,00,000 Selling and Distribution Expenses 4,000
Liquid Assets 1,00,000 Non-current Assets 4,24,000
Current Liabilities 60,000    
  13. From the following figures calculate cash flow from operating activities:

Particulars 2015 (Rs.) 2014 (Rs.)
Balance of Profit & Loss 5,00,000 2,50,000
Provision for Depreciation 1,60,000 80,000
Outstanding wages 18,000 15,000
Prepaid Insurance 16,000 29,000
Goodwill 32,000 35,000
Provision for Doubtful Debts 20,000 14,000
Balance of Trade Receivables 1,10,000 1,98,000
Provision for Income Tax 45,000 35,000
Cash and bank balance 23,000 25,000
   

14.

  

Calculate Funds from Operation from the following:

a Net Profit for the year ended 31.03.2015 is Rs. 3,85,000.
b Loss on sale of building Rs. 35,500.
c Goodwill appears in the books at Rs. 80,000 out of which 20% has been written off.
d Old Machinery worth Rs. 18,000 has been sold for Rs. 20,000 during the year.
e Rs. 25,000 has been transferred to General Reserve.
f Depreciation has been provided on Machinery and Furniture at 10% of total cost.  Total Cost of Machinery and Furniture amount to Rs. 8,00,000.
  15. From the following Balance Sheets of the Vivek Industries Ltd. compute the trend percentages using 2012-13 as the base year. (Interpretations not required)

 Particulars 2012-13 2013-14 2014-15
Share Capital 2,60,000 3,25,000 3,90,000
Reserves 1,30,000 1,95,000 1,95,000
Loans 2,60,000 1,30,000 65,000
Sundry Creditors 3,90,000 5,20,000 2,60,000
Buildings 2,60,000 3,25,000 3,90,000
Plant 2,60,000 3,25,000 1,30,000
Stock 3,25,000 3,25,000 1,95,000
Debtors 1,30,000 1,30,000 1,30,000
Cash at Bank 65,000 65,000 65,000
   

16.

  

Explain the General Principles of a Good Reporting System.
 

SECTION – C
III) Answer any THREE questions.  Each carries 15 marks.                                (3×15=45)                                                                                                 
  17. John Ltd provides you the following information for the year ending 31st March 2015.

1 Sales for the year amounted to Rs. 2,00,000 out of which 60% is for cash.
2 Cost of goods sold was 50% of total sales.
3 All inventories were purchased on credit.
4 Collections from debtors amounted to Rs. 60,000.
5 Payments to creditors for inventory totaled Rs. 45,000.
6 Depreciation charged during the year on machinery amounted to Rs. 15,000.
7 Goodwill written off during the year Rs.30,000
8 Total salary for the period amounted to Rs. 6,000 out of which Rs.1,000 was outstanding.
9 Office expenses paid in cash amounted to Rs.8,000 and outstanding office expenses were Rs.2,000.
10 Land was purchased for Rs. 2,50,000 and the consideration was discharged by the allotment to the vendors of zero percent convertible debentures.
11 Fully paid equity shares of the face value of Rs. 2,00,000 were issued at a premium of 20%.
12 A machine was sold for Rs. 15,000. The book value of the machine was Rs. 17,000.
13 Another machine having a book value of Rs. 4,000 was scrapped and was treated as ordinary business loss.
14 A vehicle was purchased for cash at a cost of Rs. 1,50,000.
15 Dividends paid during the period amounted to Rs. 40,000.
16 Income tax paid Rs.10,000.
17 Cash in hand and at bank as at 31st March 2014 totaled Rs. 75,000.

 

You are required to prepare a Cash Flow statement using direct method.
  18. The Balance Sheets of S & Co. and K & Co. are given as follows:

Balance Sheets as at 31.03.2015

Particulars S & Co.  (Rs.) K & Co. (Rs.)
Equity and Liabilities:    
Shareholders’ Funds:    
Preference Share Capital 1,80,000 2,40,000
Equity Share Capital 2,25,000 6,00,000
Reserves and Surplus 21,000 27,000
Non-current Liabilities    
Long-term Loans 1,72,500 1,95,000
Current Liabilities:    
Bills Payables 3,000 0
Sundry Creditors 18,000 6,000
Outstanding Expenses 22,500 9,000
Proposed Dividend 15,000 1,35,000
Total 6,57,000 12,12,000
Assets:    
Non-current Assets    
Land and Building 1,20,000 1,84,500
Plant and Machinery 5,01,000 9,00,000
Current Assets    
Temporary Investments 1,500 60,000
Inventories 15,000 37,500
Trade Receivables 6,000 12,000
Prepaid Expenses 1,500 3,000
Cash and Cash Equivalents 12,000 15,000
Total 6,57,000 12,12,000

Prepare the Common Size Balance Sheet of the two Companies and answer the following questions:

(a)   What is the position of working capital in both the companies?

(b)   Which company has depended more on outsiders’ funds?

Has fixed assets been financed by Working Capital in any of the companies?

 
  19. From the following prepare the schedule of changes in Working Capital and Fund Flow Statement.

Name of the Co.:  ABC Ltd.

Balance Sheet as at 31st December, 2015

 

 

Particulars Note No. 31.12.2015 31.12.2014
I.  EQUITY AND LIABILITIES:      
(1)  Shareholders’ Funds:      
        (a) Share Capital          3,60,000         2,40,000
        (b) Reserves and Surplus 1        1,25,400         1,00,500
       
(2)  Share Application Money pending allotment      
       
(3)  Non-current Liabilities:      
(a) Long-term borrowings             78,000                      –
       
(4)  Current Liabilities:      
        (a) Short-term borrowings      
        (b) Trade Payables (Creditors)          1,09,200         1,00,500
        ( c) Other current liabilities      
        ( d) Short-term provisions (Tax)             32,700            29,400
       
TOTAL          7,05,300         4,70,400
       
II. ASSETS:      
(1)  Non-current assets:      
        (a) Fixed Assets:      
                    (i) Tangible Assets 2        4,98,000         2,80,200
                   (ii) Intangible Assets      
        (b) Non-current Investments      
       
(2)  Current Assets:      
        (a) Current Investments      
        (b) Inventories             78,000            66,300
        ( c) Trade Receivables (Debtors)          1,17,300         1,09,500
        ( d) Cash and Cash Equivalents (Bank)             12,000            14,400
         (e) Short-term Loans and Advances      
 

(f)  Other Current Assets

      
       
TOTAL          7,05,300         4,70,400

 

Note: 1:      
Reserves and Surplus:   31.12.2015 31.12.2014
General Reserve             27,000            18,000
Share Premium             36,000            24,000
Profit and Loss A/c             62,400            58,500
           1,25,400         1,00,500
Note: 2:      
Tangible Assets      
Land and Building          3,39,600         1,66,200
Plant and Machinery          1,53,900         1,06,800
Furniture                4,500               7,200
         4,98,000       2,80,200

Additional Information:

Depreciation written off during the year on Machinery is Rs. 38,400 and on Furniture is Rs. 1,200.

 
  20. XY Company Ltd. is unable to pay dividends to the shareholders of the company due to shortage of cash and cash equivalents, in spite of making reasonable profits for the past few years.

You are asked to submit a report to the management bringing out the reasons for the shortage of cash and cash equivalents and your suggestions to the management to overcome the situation.
  21. Using the following details, prepare Balance Sheet of Ajay Ltd.:

a)      Current Ratio = 2.75

b)     Quick Ratio = 2.25

c)      Working Capital = Rs.7,00,000.

d)     Reserves and Surplus = Rs. 1,00,000.

e)      Total current assets included stock, debtors and cash only, which are in the ratio of 2 : 6 : 3

f)       Total current liabilities included creditors and bills payable in the ratio of   3 : 2

g)     Fixed Assets are 50% of Share Capital.

h)     The Share Capital is Rs. 12,00,000.  There are no other items of assets or liabilities.

 
SECTION – D
IV) Case Study – Compulsory question.                                                                (1×15=15)                                                                                          
  22. The Balance Sheets of Deeps Ltd., is as follows:

Liabilities 2014 2015 Assets 2014 2015
Equity Share Capital 4,00,000 5,00,000 Plant and Machinery 6,00,000 6,80,000
Bank Loan 1,00,000 60,000 Goodwill 50,000 40,000
Reserves & Surplus 80,000 50,000 Sundry Debtors 30,000 14,000
Debentures 1,00,000 75,000 Stock 65,000 60,000
Provision for tax 20,000 22,000 Prepaid Expenses 5,000 0
Proposed Dividend 20,000 25,000 Cash at Bank 20,000 6,000
Sundry Creditors 60,000 75,000 Preliminary Expenses 10,000 7,000
Total 7,80,000 8,07,000 Total 7,80,000 8,07,000

You are required to calculate the following:

a)      Prepare the Schedule of Changes in Working Capital for the year ending 2015                                                                                                    (6 Marks)

b)     Calculate cashflow from Operation for the year ending 2015.  (5 Marks)

c)      Current Ratio and Quick Ratio for the year 2015.      (4 Marks)

 

 

 

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