Loyola College B.B.A. Business Administration Nov 2008 Business Administration Question Paper PDF Download



OA 11


FIFTH SEMESTER – November 2008





Date : 10-11-08                     Dept. No.                                        Max. : 100 Marks

Time : 9:00 – 12:00




Answer the following.                                                                        (10 x 2 = 20 marks)


  1. Define Human Resources Management.
  2. What is Human Resources Planning?
  3. How is training different form development?
  4. What are Hygienic Factors?
  5. What is progressive discipline?
  6. Define Recruitment.
  7. What is an aptitude test?
  8. What are grievances?
  9. What is performance appraisal?
  10. What is job analysis?




Answer any FIVE questions (Answers should not exceed 2 pages each) (5 x 8 = 40 marks)


  1. Explain the changing roles of a HR Manager.  How does he play the role as a strategic business partner?
  2. State the objectives of recruitment.
  3. Explain the different kinds of employment interviews.
  4. Lay down a good grievance procedure for a IT Company.
  5. How is Job Description different from job specification?
  6. How would you assess and evaluate the effectiveness of a training programme?
  7. How will you deal with surplus manpower in an organisaton?  Is voluntary reteriment a suitable answer to the problem?
  8. Explain the different kinds of on the job training?





Answer any TWO questions (Answers should not exceed 6 pages each) (2 x 20 = 40 marks)


  1. Explain the different traditional methods of performance appraisals bringing out their merit and demerits.
  2. Explain Maslow’s hierarchy of needs.  Explain the Hygiene.  Motivator theory of Fredrick Herzberg.
  3. Explain the different kinds of  off the job training programmes.  Explain the merits and demerits of each one of them.


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Loyola College B.B.A. Business Administration Nov 2008 Business & Society Question Paper PDF Download



OA 06


FIFTH SEMESTER – November 2008





Date : 03-11-08                     Dept. No.                                        Max. : 100 Marks

Time : 9:00 – 12:00


Answer All the questions:                                                                             (10 x 2 = 20 Marks)

  1. Mention any two objectives of a business organization.
  2. What are the various forms of business?
  3. Write a note on business ethics.
  4. Define Social audit.
  5. What do you understand by the term “Consumerism”?
  6. What is Money market?
  7. What is meant by Public issue of shares?
  8. What is an “online trading”?
  9. Give the meaning of Lay-off.
  10. What is Deposit-linked Insurance Scheme?



Answer any FIVE questions only:                                                                              (5 x 8 = 40 Marks)


  1. Briefly explain the characteristics and goals of business.
  2. Explain the principles of labour legislation.
  3. What are the various benefits available to a member under the ESI, Act, 1948?
  4. Discuss the changing image of Indian businessman in the Post- liberalization era.
  5. What are the rights of consumer under the Consumer Protection Act, 1986?
  6. Highlight salient features of Workman’s compensation.
  7. What are the functions of the Capital market?
  8. Explain the concept of professional misconduct.



Answer any TWO questions only:                                                                       (2 x 20 = 40 Marks)


  1. Explain in detail the Social responsibility of business in the modern era.
  2. Discuss the Health and Safety provisions available to workmen under the Factories Act, 1948.
  3. Enumerate the pivotal role played by Consumer disputes redressal agencies in India.

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Loyola College B.B.A. Business Administration Nov 2008 Banking Question Paper PDF Download


OA 12



FIFTH SEMESTER – November 2008





Date : 12-11-08                     Dept. No.                                        Max. : 100 Marks

Time : 9:00 – 12:00




  1. Answer all the questions: (10 x 2 = 20 Marks)


  1. Define Banking.
  2. Who is a customer?
  3. Write short notes on Branch banking.
  4. Who is a paying banker?
  5. Define inflation.
  6. What is meant by lien?
  7. Write a note on Phone banking.
  8. What do you understand by the term Garnishee order?
  9. What is an overdraft?
  10. Expand the following:
  • CRR (b) SLR




  1. Answer any FIVE questions only: (5 x 8 = 40 Marks  )


  1. Discuss the merits and demerits of Unit banking.
  2. “Every loan create deposits” – Explain.
  3. When the banker must refuse the payment of cheques?
  4. State the precautions to be taken by a paying banker before honoring a cheque.
  5. Describe the various types of deposits accepted by the commercial banks in India.
  6. Mention the SEBI guidelines relating to registration of Merchant Banker.
  7. Explain any four recent developments in Indian banking sector.
  8. What are the principles followed by a banker while making loans and advances?




III. Answer any TWO questions only:                                             (2 x 20 = 40 Marks)


  1. Explain in detail the various functions of Reserve Bank of India.
  2. Describe the general and special relationship between the Banker and the Customer.
  3. Discuss the role played and the functions performed by the Merchant Banker.



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Loyola College B.B.A. Business Administration April 2009 Statistics For Management Question Paper PDF Download



YB 17





Date & Time: 27/04/2009 / 9:00 – 12:00     Dept. No.                                                       Max. : 100 Marks



SECTION A                                   (10 X 2 = 20 Marks)

     Answer ALL questions.


  1. State the axioms of “Probability”.
  2. Distinguish between Binomial and Poisson distribution.
  3. State the Central Limit Theorem.
  4. Write down the assumptions made in Analysis of Variance.
  5. Define Index Number and discuss its importance.
  6. What is meant by Cost of Living Index Number? What are its uses?
  7. What is statistical Quality Control? Point out its importance in the Industrial World.
  8. Distinguish between the Control Limits and Tolerance Limits.
  9. Mentions any two applications of Linear Programming.
  10. What is non-degeneracy problem in T.P.?


SECTION B                                    (5 X 8 = 40 Marks)


     Answer any FIVE questions

  1. Define (i) Mutually Exclusive Events.

(ii)  Exhaustive Events.

(iii)  Independent Events.

  1. Two Urns contain respectively 10 white, 6 red and 9 black and 3 white 7 red and

15 black balls.  One ball is drawn from each Urn.  Find the probability that

(i)  Both balls are red

(ii)  Both balls are of the same colour.

  1. An automatic machine fills in tea in sealed tins with mean weight of tea 1 kg. and S.D. 1gm. A       random sample of 50 tins was examined and it was found that their mean weight was 999.50 gms.

Is the machine working properly?

  1. The following are Index Numbers of Prices (1988 = 100)
       Year 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997
Index 100 110 120 200 400 410 400 380 370 340

Calculate the chain base index.

  1. The number of defects defected in 20 items are given below

Item No              :  1   2    3    4     5    6   7    8     9    10    11     12    13    14   15   16   17   18  19    20

No. of defects     :  2    0   4   1      0     0   8     1    2     0      6        0     2      1    0      3    2      1   0    2

Test whether the process is under control. Device a suitable scheme for future.

  1. Explain the various types of control charts in use.
  2. Solve the following unbalanced assignment problem of minimizing total time for

doing all the Jobs.

J1 J2 J3 J4 J5
  A 6 2 5 2 6
  B 2 5 8 7 7
  C 7 8 6 9 8
OPERATORS D 6 2 3 4 5
  E 9 3 8 9 7
  F 4 7 4 6 8
  1. Out of 8000 graduates in a town, 800 are females and out of 1600 graduate employees

120 are female. Use chi-square  test at 5%   level, to determine if any distinction is made in appointment

on the  basis of sex.



SECTION   C                                   (2 X 20  =  40 Marks)

Answer any TWO questions

  1. (a) Two boxes contain 12 white and 18 black and 15 white and 25 black balls respectively.  One  box was taken at random and a ball was taken from the same.  It is a black ball.  What is the probability that it is from the (i) first box (ii) second box ?

(b)  A machine produced 20 defective articles in a batch of 400.  After overhauling, it produced 10 defectives in a batch of 300.  Has the machine improved?                                          ( 10 +10 )

  1. (a) Value of a Variety in two samples are given below:


Sample I 5 6 8 1 12 4 3 9 6 10
Sample II 2 3 6 8 1 10 2 8 * *

Test the significance of the difference between the two population means, stating the assumptions involved.

20 (b)  The following table gives the fields of 15 samples of plot under three varieties of seed.

20 18 25
21 20 28
23 17 22
16 15 28
20 25 32








Test using analysis of variance whether there is a significant difference in the average yield of seeds.                                                                                                           ( 10 +10 )

21 (a) The following figures give the number of defectives in 20 samples ,containing 2000 items

425, 430, 216, 341, 225, 322, 280, 306, 337, 305, 356, 402, 216, 264, 126, 409, 193, 280, 389, 350.

Calculate the values for central line and the control limits for p- chart.


(b)  Calculate Laspeyre`s , Paasche`s and Fishers Index Number for the data given below.

Base Year Current Year
Commodity Price Expenditure Price Expenditure
A 5 50 6 72
B 7 84 10 80
C 10 80 12 96
D 4 20 5 30
E 8 56 8 64








( 10 +10 )


22 (a) Solve the following transportation problem by obtaining the initial solution

by VAM .

 Source Destination
         1            2           3           4 Supply






         7            3           8           5


5            2           6          11


3            6           5           2






Demand         40         100       120       180         440


22 (b)  Solve the following game by using dominance rule:


Y1 Y2 Y3 Y4
X1 19 6 7 5
X2 7 3 14 6
X3 12 8 18 4
X4 8 7 13 -1









( 10 +10 )


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Loyola College B.B.A. Business Administration April 2009 Project Management Question Paper PDF Download



JQ 18






Date & Time: 21/04/2009 / 9:00 – 12:00     Dept. No.                                                       Max. : 100 Marks




  1. Answer all the questions: 10 x 2 = 20 Marks


  1. What are the attributes of a good project manager?
  2. Define critical path method.
  3. What are Network techniques?
  4. Write short notes on project planning matrix.
  5. What do you mean by project cost control?
  6. Define the term PERT.
  7. What is meant by project identification?
  8. Write short notes on project report.
  9. What is meant by tax incentives?
  10. State any two merits of market survey.



  1. Answer any FIVE questions: 5 x 8 = 40 Marks


  1. What are the objectives of project management?
  2. Briefly explain the classification of projects.
  3. Explain the various stages of project life cycle.
  4. What is capital structure? Describe the guidelines for planning the capital structure of

a new company.

  1. Explain the merits and limitations of critical path method.
  2. Briefly explain the various techniques involved in demand forecasting.
  3. Discuss the role played by computers in the project management.
  4. Explain the following:

(a) Rehabilitation of sick units (b) Project contracts (c) Social cost benefit analysis (d) Pay Back Period



III. Answer any TWO questions:                                                    2 x 20 = 40 Marks


  1. What is project formulation? Explain the stages involved in project formulation.
  2. Explain the different sources of finance to meet the project costs.
  3. Distinguish between NPV method and IRR Method. Explain the merits and

limitations of Net Present Value Method.


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Loyola College B.B.A. Business Administration April 2009 Production Management Question Paper PDF Download



JQ 17






Date & Time: 18/04/2009 / 9:00 – 12:00       Dept. No.                                                       Max. : 100 Marks



Section – A


 Answer all the questions:                                                                   (10 x 2 = 20 Marks)


  1. What do you mean by competitiveness?
  2. What is meant by production management?
  3. What is system design?
  4. Write short notes on “make or buy” decision.
  5. Define the term plant layout
  6. What is the need for plant location decision?
  7. What is TQM?
  8. Define work study.
  9. What is meant by JIT?
  10. What is supply chain management?


Section – B


Answer any FIVE questions only:                                                  (5 x 8 = 40 Marks)


  1. Explain the functions and responsibilities of a production manager.
  2. Highlight the merits of Quality control system.
  3. Explain the various types of capacities.
  4. Explain with a diagram the production system model.
  5. Explain the stages involved in the new product development?
  6. What are the factors to be considered while selecting a factory site?
  7. Bring out the functions carried out by the store keeper.
  8. Explain the following:

(a) Ergonomics (b) quality circle (c) method study (d) strategy


Section – C


Answer any TWO questions only:                                                   (2 x 20 = 40 Marks)


  1. Define product planning. Explain in detail the functions of product planning and control.
  2. Explain the principles and objectives of good plant layout.
  3. Discuss the scope and functions of maintenance management.



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Loyola College B.B.A. Business Administration April 2009 Mercantile Law Question Paper PDF Download



JQ 05






Date & Time: 05/05/2009 / 9:00 – 12:00     Dept. No.                                                       Max. : 100 Marks





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


  1. What is a ‘voidable contract.’?
  2. Mention the persons who are not competent to contract.
  3. Give the meaning of ‘misrepresentation.’
  4. Define ‘reciprocal promises’.
  5. What are wagering agreements?
  6. Write a note on ‘indemnity.’
  7. List the two essentials needed for relationship of agency.
  8. State the meaning of ‘passing of property.’
  9. What is a ‘private carrier’?
  10. What is a public policy?



Answer any FIVE questions.                                                                (5×8=40)


  1. Discuss the essentials of a valid contract.
  2. State the legal rules of a valid offer.
  3. “A mere silence as to facts is not fraud” Discuss.
  4. Discuss any five agreements which are contrary to public policy.
  5. Explain the various types of Fire Insurance policies.
  6. Enumerate the principles of insurance.
  7. State the rights of an agent against the principal.
  8. How is a dealer registered under Central Sales Tax Act?




Answer any TWO questions.                                                                (2×20=40)


  1. What are the various ways in which a contract may be discharged?
  2. Discuss the rights, duties and liabilities of a common carrier.
  3. Explain the conditions and warranties implied by law in a contract for Sale of Goods.



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Loyola College B.B.A. Business Administration April 2009 Management Accounting Question Paper PDF Download


JQ 19







Date & Time: 23/04/2009 / 9:00 – 12:00          Dept. No.                                                          Max. : 100 Marks




Answer ALL questions:                                                                               (10 x 2 = 20)

  1. What is Marginal costing?
  2. Define Management accounting.
  3. What do mean by ‘Variance analysis’?
  4. What is meant by break – even analysis?
  5. What is margin of safety?
  6. Write short notes on:
  7. Debt Equity ratio
  8. Debt Collection period
  9. Calculate the material usage variance from the following;

Standard:        2,000 units at Rs. 2 each.

Actual:                        2,500 units at Re.1 each.

  1. Calculate current ratio from the following:
Cash in hand 2,000
Debtors 10,000
Stock 40,000
Land 12,000
Bills receivable 30,000
Bank overdraft 35,000
Creditors 60,000
Debentures 10,000
  1. Compute the P/V ratio: Sales Rs. 10,000, variable cost Rs.3,000 and fixed costs Rs. 5,000.
  2. What is overhead variances?


Answer any FIVE questions:                                                                       (5 x 8 = 40)

  1. Distinguish between Management Accounting and Financial Accounting.
  2. From the following compute 1) Fixed assets turnover ratio        2) Debtors turnover ratio

3) Net profit ratio                          4) Stock turnover ratio.

Profit and Loss Account for the year ending 31st dec. 1998.

To opening stock 2,50,000 By sales 18,00,000
To purchases 10,50,000 By closing stock 1,50,000
To Gross profit 6,50,000
           ————- ————-
19,50,000 19,50,000
           ————– ————-
To Administration expenses 3,30,000 By Gross Profit 6,50,000
To other expenses 20,000 By Interest 50,000
To Net profit 3,50,000
————-             ———-
7,00,000 7,00,000
 ————-            ———–

Other information are:

Fixed assets Rs. 7,00,000

Debtors Rs. 2,50,000.




  1. From the following particulars, prepare a production budget of sales company for the year ending on 31st March 2005.
Product Sales (Units)             Estimated Stocks (Units)
          1.4.2004 31.3.2005
A 1,50,000 14,000 15,000
B 1,00,000 5,000 4,500
C 70,000 8,000 8,000
  1. Compute the break even point in rupees and in units. The fixed expenses of the concern is Rs.

1,80,000.  Its variable cost per unit is Rs. 29 and selling price is Rs. 44 per unit.

  1. Write short notes on the following.
  2. Zero based budget    b) Budgetary control            c) Control ratios.
  3. Following particulars are taken from the records of a company, calculate:
  4. Operating ratio b) Operating profit ratio          c) Current ratio            d) Liquidity ratio
Gross profit 55,000
Selling expenses 4,000
Administration expenses 22,000
Sales 1,54,000
Debtors 1,20,000
Cash 10,000
Inventory 30,000
Creditors 25,000
Bills payable 12,000
  1. Calculate funds from operations from the following Profit and Loss Account:
Particulars Rs. Particulars Rs.
To expenses 50,000 By Gross Profit 1,00,000
To depreciation 20,000 By gain on sale of machinery 10,000
To loss on sale of building 7,750
To discount allowed 250
To goodwill written off 6,000
To net profit 26,000
————– —————
1,10,000 1,10,000
————— —————
  1. Calculate material cost variances from the following data:
Standard Actual
Quantity 800kgs 920kgs
Price Rs. 4 per kg Rs. 3 per kg
Value Rs. 1600 Rs. 1380



Answer any TWO questions                                                                        (2 x 20 = 40 marks)

  1. For the production of 10,000 units of a product, the following are the budgeted expenses. Prepare a budget for the production of 6,000 and 7,000 units.
Direct materials 60
Direct labour 30
Variable overheads 25
Fixed overheads (Rs. 1,50,000) 15
Variable expenses (direct) 5
Selling expenses (10% fixed) 15
Administration expenses (Rs. 50,000 rigid at all levels) 5
Distribution expenses (20% fixed) 5
  1. From the following Balance Sheet of ABC Ltd., Prepare a Fund Flow Statement.

Balance Sheets

Liabilities 2002 2003 Assets 2002 2003
Rs. Rs. Rs. Rs.
Equity share 4,50,000 5,00,000 Goodwill 1,15,000 90,000
Reserve fund 40,000 70,000 Building 2,00,000 1,70,000
P&L A/C 30,000 48,000 Plant 80,000 2,00,000
Proposed dividend 42,000 50,000 Debtors 1,60,000 2,00,000
Creditors 55,000 83,000 Stock 77,000 1,09,000
Bills payable 20,000 16,000 Bills  receivable 20,000 30,000
Provision for taxation 40,000 50,000 Cash in hand 25,000 18,000
————– ————- ————- ————-
6,77,000 8,17,000 6,77,000 8,17,000
————– ————- ————- ————-

Additional information:

  • Depreciation on plant Rs. 10,000 and building Rs. 20,000 charged in 2003.
  • An interim dividend of Rs. 20,000 has been paid in 2003.
  • Income tax Rs. 35,000 was paid during 2003.


  1. a) The sales and profit for 2006 and 2007 are as follows:

Sales                Profit

Rs.                     Rs.

2006                1,50,000          20,000

2007                1,70,000          25,000


  • P/V Ratio
  • BEP
  • Sales for a profit of Rs. 40,000
  • profit for sales of Rs. 2,50,000 and
  • Margin of safety at a profit of Rs. 50,000


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Loyola College B.B.A. Business Administration April 2009 Human Resource Management Question Paper PDF Download



JQ 22






Date & Time: 24/04/2009 / 1:00 – 4:00            Dept. No.                                                          Max. : 100 Marks




Answer ALL questions:                                                                               (10 x 2 = 20)


  1. What is Human Resource Planning?
  2. State any two differences between Human Resource Management and Personnel Management.
  3. Bring out the meaning for the term ‘Brain Storming’.
  4. Make a short note on Recruitment.
  5. What do you mean by Executive Development?
  6. What is meant by ‘Stress’ in HRM?
  7. Write a note an Critical Incidents Method of performance Appraisal.
  8. What are psychological Tests.
  9. What do you mean by Application Blank.
  10. State the method of Panel Interview.


Answer any FIVE questions:                                                                       (5 x 8 = 40)


  1. Discuss the nature of Human Resources Management.
  2. Explain the various External Sources of Recruitment.
  3. State the uses of Interviews.
  4. Explain the important principles of Training.
  5. What are the objectives of Human Resource Planning?
  6. What do you mean by incentive? What are Non-Financial Incentives?
  7. Discuss the various factors affecting performance Appraisal.
  8. What is Industrial Training? State its importance to the Management.



Answer any TWO questions:                                                                       (2 x 20 = 40)


  1. Explain the steps involved in the selection process in an organisation.
  2. Discuss the different methods of performance Appraisal.
  3. Explain the various techniques of training in an organisation.

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Loyola College B.B.A. Business Administration April 2009 Human Resource Management (2) Question Paper PDF Download



JQ 14






Date & Time: 24/04/2009 / 1:00 – 4:00  Dept. No.                                                   Max. : 100 Marks




Answer all of the following questions.                                               (10 x 2 = 20 Marks)


  1. State the objectives of HRM?
  2. What do you understand by induction of personnel?
  3. What is a Hot-Stove rule?
  4. Explain the episode of manifest conflict.
  5. Identify any three types of personality.
  6. Write a short note on vestibule training.
  7. What is job enrichment?
  8. Define recruitment. .
  9. What is meant by on the job training?
  10. What is open & closed promotion?



Answer any five of the following questions.                                       (5 x 8 = 40 Marks)


  1. What are the steps in human resource planning?
  2. 12. Briefly discuss the functions of HRM
  3. Discuss the preliminary, final & follow-up interview procedure
  4. Enumerate the sources of recruitment.
  5. Explain any three methods of executive training.
  6. What are the principles of training?
  7. Explain the changing role of HR manager.
  8. How to evaluate the effectiveness of a training programme.



Answer any two of the following questions.                                    (2 x 20 = 40 Marks)

  1. Define HRM and its environment with suitable illustration.
  2. Discuss any three traditional and the modern methods of performance appraisal.
  3. Explain in detail the various sources of internal and external recruitment.



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Loyola College B.B.A. Business Administration April 2009 Financial Accounting Question Paper PDF Download



JQ 03






Date & Time: 23/04/2009 / 1:00 – 4:00   Dept. No.                                                  Max. : 100 Marks




      Answer ALL                                                                                    (10 x 2 = 20)


  1. State the objectives of providing depreciation.
  2. What is the difference between a branch and a department?
  3. Tick the correct answers:

(i) What type of account goodwill is? Fictitious / Intangible

(ii) On which side of the balance sheet is unexpired insurance shown?–Assets / Liability

  1. State whether the following statement is true or false:

Interest on capital and salary to a sole trader are incomes and hence are shown on the

credit side of profit and loss account. Justify your answer.

  1. What is meant by average clause?
  2. How do you allocate the following expenses in departmental accounts:

(i) Carriage inwards

(ii) Advertising

(iii) Lighting

(iv) General manager’s salary

  1. Prepare branch account from the following figures:


Stock on 1-4-2008                                                                      14,900

Goods sent to branch                                                                  80,700

Expenses for branch                                                                     3,560

Cash sales at the branch                                                          1,10,330

Stock on 30-3-2009                                                                    18,640

  1. If the net profits and sales for the last accounting year are Rs. 15,000 and Rs.1,00,000 respectively and standing charges are Rs.15,000 out of which Rs. 5000 is uninsured, what is the gross profit ratio?
  2. From the following particulars of Mr. Bean, under single entry system, ascertain the total sales:

Opening stock Rs. 1,20,000, purchases  Rs. 6,00,000 , wages Rs.70,000 , closing stock Rs. 1,50,000,

the rate of gross profit on sales  20%.

  1. From the following details find out the credit purchases :


Cash Purchases                            29,000

Creditors (opening)                      20,000

Creditors (closing)                       28,000

Allowances from creditors               800

Purchase returns                           1,500

Cash paid to creditors                  25,000


SECTION    B                                                                                                          

      Answer any FIVE only                                                                     (5 x 8 = 40)

  1. Explain the step to be taken to convert single entry on to double entry

12.. Explain the steps involved in arriving at the claim for loss of profits under consequential loss


  1. On 01.01.2004machinery was purchased for Rs. 80,000. On 01.07.2006 the

Machinery was replaced by new machinery costing Rs. 60,000 the vendor taking the old machine in part exchange at a valuation of Rs. 16,000. Show the machinery A/c upto 31.12.2007 assuming that the business charges depreciation @ 10% on the diminishing value of the machinery .

  1. Mr. Williams acquired vehicle from Moped Ltd. on hire purchase system on

1.1.1999 payable Rs. 1,000 down and the balance as under:

Rs. 1,300 at the end of first year.

Rs. 1,200 at the end of second year

Rs. 1,100 at the end of third year.

Interest is charged at 10% p.a. Write off depreciation at 20% on the diminishing balance method.

Ascertain the cash price and prepare vehicle account and Moped Ltd. account in the books of

Mr. Williams.


  1. The Sandur Iron Co. has taken on lease a mine on a royalty of Rs2 per tonne of iron ore raised

with a minimum rent of Rs. 40,000 per year, and power to recoup shorworkings during the first

three years was as under:

1st year 10,000 tonnes, 2nd year 24,000 tonnes, 3rd year 40,000 tonnes, 4th year 90,000 tones.

Prepare Minimum Rent A/c, Royalty A/c, Shortworking A/c and Landlord’s A/c in the books

     of the company. 

16.. Mr. Mano keeps his books of accounts under single entry system. His financial position on 31.12.2007and 31.12.2008 was as follows:


               Particulars: 2007




Cash 9,860 800
Stock in trade 38,520 57,020
Plant & Machinery 54,420 61,000
Bills Receivable 16,480
Sundry Debtors 24,840 43,940
Sundry Creditors 72,040 80,000
Furniture 4,960 5,220
Drawings 5,000


During the year he introduced additional capital of Rs. 20,000. From the above particulars prepare a statement of Profit and Loss of Mr.Madan for the year ended 31.12.2008.

  1. Due to heavy fire in the godown of a company on15.06.2000, the entire stock was burnt except

some costing Rs. 3,500.  The books were, however, saved from which the following particulars

were obtained:


Stock at cost 01.01.1999 36,750
Stock at cost 31.12.1999 39,800
Purchases for 1999 1,99,000
Wages for 1999 23,200
Sales for 1999 2,43,500
Purchases from 01.01.2000 to 15.06.2000 81,000
Sales from 01.01.2000 to 15.06.2000 1,15,600
  • The wages for the period amounted to Rs. 7,200
  • The company insured the stock for Rs. 20,000
  • The policy had an average clause.

Prepare a statement of insurance claim.


  1. A merchant sells goods at hire purchase system, the price being cost plus 50%. From

The following prepare the hire purchase trading account for the year ending  31.12.2001:

Stock at the shop at cost pricing (opening)                                              10,000

Stock with the customers at hire purchase price(opening)                       30,000

Installments due & unpaid (opening)                                                      13,000

Cash received from customers during the year                                     1,00,000

Goods repossessed during the year(installments due Rs. 4,000)

Valued at                                                     3,000

Goods sent to customers during the year at hire purchase price           1,20,000

Installments due and unpaid (closing)                                                      35,000

Stock with customers at hire purchase price (closing)                              21,000

Stock at the shop at cost (closing)                                                            12,000


                                                            SECTION      C

Answer any TWO only                                                                     (2 x 20 = 40)


  1. Prepare Trading, Profit & Loss A/c and Balance Sheet from the following Trial Balance of M. Madan.
Debit Balances Rs. Credit Balances Rs.
Sundry Debtors 92,000 Madan’s Capital 70,000
Plant & Machinery 20,000 Purchase Returns 2,600
Interest 430 Sales 2,50,000
Rent, Rates, Taxes & Insurance 5,600 Sundry Creditors 60,000
Conveyance charges 1,320 Bank Overdraft 20,000
Wages 7,000
Sales Returns 5,400
Purchases 1,50,000
Opening Stock 60,000
Madan’s Drawings 22,000
Trade Expenses 1,350
Salaries 11,200
Advertising 840
Discount 600
Bad debits 800
Business premises 12,000
Furniture & Fixtures 10,000
Cash in hand 2,060
4,02,600 4,02,600


  1. Stock on hand on 31- 12 -06 ,Rs. 90,000
  2. Provide depreciation on premises at 2.5%; Plant & Machinery at 7.5% and furniture & Fixtures

at 10%.Write off Rs. 800 as further bad debts.

  1. Provide for doubtful debts at 5% on sundry debtors.
  2. Outstanding rent was Rs. 500 and outstanding wages Rs. 400. Prepaid insurance Rs. 300 .


  1. Bangalore head office has a branch at Chennai The goods are invoiced to the branch at cost

plus 50% .  From the following particulars prepare the necessary accounts in the books of the head

office under “Stock and Debtors System”


Stock on     1.1.2008 (at invoice price)                             12,000

Debtors on 1.1.2008                                                           6,000

Goods sent to branch (at invoice price)                            60,000

Cash sales                                                                          21,400

Credit sales                                                                       34,000

Cash received from debtors                                              29,200

Discount allowed to debtors                                                  800

Goods returned from debtors                                             2,000

Goods returned by branch to head office                           3,000

Cash sent to branch for: Salary                   4,000

Rent                      2,000

Sundry expenses      600              6,600

Deficit in goods at branch (at invoice price)                         600

Stock on 31.12.2008 (at invoice price)                            15,000


21.. From the following particulars furnished by a merchant who keeps his ledgers on self-balancing

system, prepare the Debtors Ledger Adjustment Account and Creditors Ledger Adjustment

Account as they would appear in General Ledger.



Jan 1    Balance of  Trade Debtors

Balance of Trade Creditors

Jan 31  Credit Sales

Credit Purchases

Returns Inwards

Returns Outwards

Received Cash from Debtors

Discount allowed thereon

Cash paid to Creditors

Discount allowed by them

Received Bills Receivable

Accepted Bills Payable

Allowances to Debtors

Allowances from Creditors

Transfer from creditors ledger to debtors ledger

Bad Debts

Bills Receivable dishonoured

Interest charged on dishonoured bills

Balance of Trade Creditors(Dr)























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Loyola College B.B.A. Business Administration April 2009 Cost & Management Accounting Question Paper PDF Download



JQ 13






Date & Time: 17/04/2009 / 9:00 – 12:00   Dept. No.                                                       Max. : 100 Marks



(Answer All Questions)                                                      (10x 2=20)


1.Define a cost center.

2.Write a note on  EOQ?

3.What is a Bincard?

4.Explain the term “labour turnover”

5.From the following figures, calculate EOQ and number of orders to be placed in a  year

Annual consumption of material -4000 units

Cost of buying per order –Rs.5

Cost per unit –Rs.2 per unit

Storage and carrying cost – 8% on average inventory.

6.Define the term ‘fund’

7.What is P/V ratio

8.Explain the meaning and significance of ‘current ratio’

9.From the following, calculate Stock Turnover ratio:

Opening Stock Rs.    40,000

Closing Stock  Rs.    44,000.

Sales               Rs.   4,15,000

Gross profit ratio – 20%

10.Selling price per unit: Rs.10

Variable cost per unit: Rs.7.5

Fixed cost                   ; Rs.2,00,000

Budgeted profit            : Rs.50,000

How many units must be sold to earn budgeted profit?


SECTION –B                (5×8=40)

(Answer any FIVE questions, choosing not less than TWO questions from each group)



11.Explain the meaning and purposes of preparing cost sheet.

12.Two components X and Y are used as follows:

Minimum usage           :50 units per week each

Maximum usage          ;150 units per week each

Normal usage              :100 units per week each

Ordering quantities     :X-600 units    Y-1000 units

Delivery periods          :X – 4 to 6 weeks        Y-2 to 4 weeks

Maximum  reorder period for emergency purchases X: 2 weeks Y: 2 weeks

Calculate for each component:

a)Reorder Level

b)Maximum Level

c)Minimum Level

d)Danger Level

13.On the basis of the following information, calculate the earnings of A and B under straight

piece Rate system and Taylor’s Differential Piece-rate System:

Standard production-8 units per hour

Hourly rate-     Re.0.40 per hour

Differential to be applied:

80% of piece-rate below standard

120% of piece-rate at or above standard

In a nine-hour day, A produces 54 units and B produces 75 units

14.In a factory, there are two service departments P & Q and three production departments A,

B and C. In April 2008, the departmental expenses were:

A- Rs.6,50,000            B- Rs.6,00,000            C- Rs.5,00,000

P- Rs.1,20,000            Q- Rs.1,00,000

The service department expenses are allocated on a percentage basis as follows:

Service departments    A         B         C         P          Q

P                      30%     40%     15%     –           15%

Q                     40%     30%     25%     5%       –

Prepare secondary distribution summary under Simultaneous equation method



15.Distinguish between Cost Accounting and Management Accounting

16.Write short notes on the following:

a)Cash from operation

b)Solvency Ratios

c)Marginal Cost

d)Break Even Analysis

17.From the following Balance Sheets you are required to prepare a Cash Flow Statement

Liabilities        2007                2008                Assets              2007                2008

Rs                    Rs                                            Rs                    Rs

Share Capital     3,00,000          3,50,000          Land                70,000             86,000

Profit &Loss a/c    20,000            33,000          Stock                90,000         1,00,000

Current Liabilities 90,000             65,000          Debtor           1,20,000         1,15,000

Cash              1,30,000         1,47,000

————-        ———–                            ————–     ————-

4,10,000          4,48,000                               4,10,000         4,48,000



18.The following are obtained from the records of a factory

Sales(4000 units @ Rs.25 each) Rs. 1,00,000

Variable cost                               Rs     72,000

Fixed cost                                    Rs     16,800

Calculate a) P/V ratio   b)Break-even Sales   c)Margin of safety

  1.       d) What additional units should be sold to obtain the same amount of profit if the

selling price is reduced to Rs.20


(Answer any TWO questions   2×20=40)

19.a)The following figures have been obtained from the costing records of R.Ltd. for the year 2007.                                Rs                                                                    Rs

Cost of material          2,40,000                      Administrative Expenses 1,34,400

Wages for Labour       2,00,000                      Selling Expenses                 89,600

Factory Overhead       1,20,000                      Profit                                1,68,000

Distribution Expenses    56,000

A work has been executed in 2008 and the expenses have been incurred- Cost of the material Rs.32,000 and Wages for labour Rs.20,000.

Assuming that in 2008 the rate for Factory overhead went up by 20%, distribution expenses went down by 10% and selling and administration charges up by 12.5%, at what price should the order be quoted so as to earn the same rate of profit on the selling price? Show the full working. Distribution, Administration and Selling charges are based on Factory cost.


19.b)Prepare a stores ledger using a)Weighted Average Method

b)FIFO Method of material issue


March  1   Balance 1,000 units @ Rs.70 per unit

  • Purchased 2,000 units @ 80 per unit
  • Issued 500 units
  • Issued 1,000 units

15  Purchased 2,000 units at   Rs.80 per unit

  • Issued 400 units
  • Received back 25 units out of the issue made on 5th March
  • Issued 1,500 units
  • Returned to supplier 30 units out of purchases made on 15th March
  • Purchased 1,000 units at Rs.75 per unit
  • Issued 1,000 units.

Physical verification  on 21st  March revealed a shortage of 15 units and 20 units shortage                    on 30th March.




20.a) From the following financial statements of X.Ltd. calculate

i)Current ratio ii)Liquid ratio  iii)Gross profit ratio  iv)Net profit ratio v)Net profit to capital employed  vi)Fixed asset turnover ratio  vii)Sales to capital employed  viii)Debtor turnover ratio



Income Statement for the year ending 2007

Particular                                 Rs                                Rs.                                                       ————————————————————————–


Cash                            64,000

Credit                       6,84,000

————                         7,48,000

Less: Cost of sales                                                      5,96,000


Gross Profit                                                     1,52,000

Less: Expenses:

Warehouse and transport        48,000

Administration                        38,000

Selling                                     28,000

Debenture interest                     4,000                       1,18,000


Net Profit                                                            34,000

Balance Sheet as on 31-12-2007


Liabilities                                Rs.                   Assets                          Rs.

Share Capital               1,50,000                      Fixed Asset(net)                 80,000

Reserves                         60,000                      Current Asset

Profit &Loss                  24,000                                  Stock                    1,88,000

Debenture                      60,000                                  Debtor                  1,64,000

Current Liabilities      1,52,000                                   Cash                        14,000

———–                                                                  ———

4,46,000                                                               4,46,000


20.b)Following are the Balance sheets of A Ltd as on 31st Dec. 2006 & 2007

Liabilities         Rs                      Rs     Assets                          Rs                    Rs

2006                2007                                        2006                2007

Share Capital            1,00,000    1,50.000    Land &Building          1,00,000            90,000

General reserve           50,000       60,000  Plant&Machine             1,00,000          1,19,000

Profit&Loss                30,500       30,000    Stock                              50,000             24,000

Bank Loan                  70,000                   –  Debtor                            75,000             63,000

Sundry Creditor           50,000      37,200    Cash                                   500                1,200

Provision for Tax         32,000      35,000    Bank                                 2,000             15,000

Goodwill                          5,000                      –

3,32,500          3,12,200                                  3,32,500          3,12,200

Additional information

i)Dividend of Rs.23,000 was paid during 2007. ii) Depreciation written off on  building Rs10,000 and Machinery Rs.14,000. ii) Income tax paid during the year Rs.28,000.

Prepare a Fund Flow Statement for 2007.


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Loyola College B.B.A. Business Administration April 2009 Corporate Accounting Question Paper PDF Download



JQ 07






Date & Time: 24/04/2009 / 9:00 – 12:00  Dept. No.                                                  Max. : 100 Marks



                                PART-A                                    (10 X 2 = 20 Marks)



  1. What is meant by calls-in-Advance?
  2. S Ltd. issued 40,000 shares of Rs.10 each payable in full on application as per a private placement

agreement. the company received application for 40,000 shares .Applications were accepted in

full. Show journal entries in the books of S Ltd.

  1. Redemption of 20,000 preference shares of Rs.100 each was carried out by utilisation of reserves

and by issue of 8,000 equity shares of Rs.100 each at Rs.125 .How much should be credited to

capital redemption Reserve a/c?

  1. Write a note on’ Rights Shares’.
  2. What are the methods of computing purchase consideration?
  3. Dinesh Ltd. earned a profit after tax of Rs.10,00,000. in 2007-08 and it wanted to pay a dividend of

18% on its capital of Rs.30,00,000.What will be  the balance left in the profit and loss a/c?

  1. What is meant by sub-division of shares?
  2. If a company is purchased for a price(i.e Rs.10,00,000. ) which is less  than the net value of the

business(i.e Rs.15,00,000) How is the difference dealt with?

  1. What is statement of affairs?
  2. From the following particulars, compute the value per equity shares under net assets method:

Total assets  at market value       :   Rs. 49,80,000.

Total outside liabilities                :   Rs. 19,00,000

2,00,000 equity shares of

Rs.10 each               :   Rs. 20,00,000.


PART-B                                                         (5 x 8 = 40 Marks)




  1. Explain forfeiture and re-issue of shares.
  2. Krishna Ltd. which had Rs.50,00,000 10% Debentures outstanding made the following purchases in

the open market for immediate cancellation:

1.4.2007      1000 Debentures of Rs.100 each at Rs.99

1.9.2007      2000 Debentures of Rs.100 each at Rs.97

you are required to give the journal entries for purchase and cancellation of debentures, if the above

purchase rates are Ex- interest.

  1. X Ltd. wishes to redeem ist redeemable preference shares of Rs.2,00,000 at a premium of 20%.For

this purpose, it has been decided to make a fresh issue of Rs.100 shares at 10% premium and utilise

the profits of Rs.42,000 available for dividend. You are required to calculate the minimum fresh

issue of shares that the company has to make to the public.

  1. Explain the legal provisions regarding issue of bonus shares by the companies.
  2. Z Ltd. does not want to take over debtors and creditors of vendor. However ,it agreed to collect

from debtors and pay to creditors for a commission of 3% on amount  collected and 1% on amount

paid The debtors realised Rs.1,70,000 only out of which Rs,50,000 was paid to creditors.

Calculate the amount of commission earned and amount payable to vendor.

  1. From the following particulars relating to Z Ltd. Calculate the balance profit to be transferred to

balance sheet-

(i)   Equity share capital                    Rs. 2,00,000

(ii)  P & L a/c(credit )                        Rs    .30,000

(iii) Net profit for the current

year                    Rs.    56,800

(iv) Dividend proposed by the directors @ 12% p.a. after the  minimum transfer to General

Reserve as required by law

  1. On 30th June 2007 Ford Ltd. passed a resolution consolidating 80,000 fully paid equity shares of

Rs.10 each into 8,000 fully paid equity shares of Rs.100 each. On 30th June 2008 the company

passed another resolution converting the shares into stock. Journalise the transactions.


  1. From the following details ascertain unsecured creditors to be shown in statement of affairs:


Creditors for goods                                         80,000

Bills payable                                                      8,000

Loan from bank                                              20,000


Bank overdraft                                                  6,000

Loan on security of machinery                       40,000

Estimated realisable value of

machinery  32,000

Bills discounted                                         31,000 (20% expected to rank)

Contingent liabilities                                 25,000 (10% expected to rank)


PART C                                                   (2 x 20 = 40)


  1. Nalli & co Ltd. was registered with an authorised capital of Rs.20,00,000 divided into 20,000

shares of Rs.100 each. The company offered 12,000 shares  to the public which were payable:

Rs. 20 per share on application ;

Rs. 40 per share on  allotment and

Rs. 40 on call.

Applications for 18,000 shares were received on which the directors allotted as follows

Applications  for 10,000 shares- full

Applications for  5000 shares-2000 shares

Applications for 3000 shares-NIL

The excess application money was adjusted towards allotment. All the money due to allotment and call was fully received.

Make necessary entries in the company’s books.

  1. The Moon Co. Ltd. and the Rising star Co. Ltd. have agreed to amalgamate . A new company

Sunshine Co. Ltd. has been formed to take over the combined concerns as on 31st March 2009.

After negotiations, the assets of the two companies have been agreed at as shown in the

following balance sheets:

The Moon co.Ltd.

Liabilities                       Rs.                       Assets                                    Rs.

Issued capital                                            Land & buildings             5,00,000

1,00,000 ordinary        10,00,000              Plant & machinery            2,00,000

shares of Rs.10                                           Patents                             1,10,000

fully paid up                                               Stock                               1,50,000

Sundry creditors               80,000               Sundry debtors                1,20,000

Profit & loss a/c                50,000               Cash at bank                        50,000

————–                                                —————

TOTAL        11,30,000                                                    11,30,000

————–                                                —————

The Rising Star co Ltd

Liabilities                       Rs.                     Assets                                    Rs

Issued capital                                            Land & buildings             3,00,000

50,000 ordinary            5,00,000              Plant & machinery            2,50,000

shares of Rs.10                                          Goodwill                             50,000

each                                                  Stock                                    20,000

Sundry creditors               50,000               Sundry debtors                    20,000

Reserve fund                    50,000               Cash at bank                        10,000

Profit & loss a/c              50,000

————-                                                    ————-

TOTAL         6,50,000                                                         6,50,000

————-                                                    ————-

Show how the amount payable to each company is arrived at and prepare amalgamated balance sheet

of the new company..


  1. It is provided in the articles of association that at the death of a share holder his shares will be

purchased by the remaining shareholders at a price to be settled on the basis of the last balance

sheet. It is further provided that goodwill shall be valued on the basis of 3 years’ purchase

of the average annual  profits for the last 5 years . The last balance sheet is as follows:


Liabilities                          Rs.                        Assets                                Rs

20,000 equity shares

of Rs.10 each                      2,00,000               Goodwill                    2,00,000

General reserve                   2,00,000               Investment                 3,00,000

Workmen’s savings fund    2,00,000               (market value Rs.2,50,000)

Employees P.F                   1,00,000               Stock                          5,00,000

Creditors                             6,00,000               Bank balance                 70,000

Profit & loss a/c                  1,70,000               Debtors                       4.00,000

—————-                                        —————-

TOTAL                  14,70,000                                              14,70,000

—————                                      —————-

The profits for the last five years were :Rs.15,000 ;Rs.20,000;Rs.25,000;

Rs.30,000 & Rs.35,000.You are required to calculate  the price to be paid for each share.



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Loyola College B.B.A. Business Administration April 2009 Company Law & Sec. Practice Question Paper PDF Download



JQ 06






Date & Time: 06/05/2009 / 9:00 – 12:00     Dept. No.                                          Max. : 100 Marks




Answer all questions.                                                      (10 x 2 = 20marks)


  1. What is Separate Legal Entity?
  2. What is a “One Man Company”?
  3. What is Certificate of Incorporation?
  4. What is “Doctrine of Indoor Management”?
  5. What is “Interim Dividend”?
  6. What are the matters with respect to which proper Books of Accounts are to be maintained?
  7. Mention any FOUR “Non-Statutory books ”that are generally maintained by Companies?
  8. Why was NCLT constituted?
  9. What is Dividend Mandate?
  10. What is “Interest”?



Answer any FIVE questions.                                      (5 x 8 = 40marks)


  1. Define a Private Company and what are the restrictions imposed on a private company by its Articles of Association?
  2. Who is a Promoter? What are the main functions of a Promoter?
  3. What are the important points to be kept in mind while altering the Articles of Association?
  4. Discuss the important functions entrusted to ‘A Secretary’ under Companies Act.
  5. What is Drafting of Minutes? Explain in detail the Contents of Minutes.
  6. What is Notice? What are the Contents of a Notice?
  7. What are the “Exceptions to the ‘Doctrine of Indoor Management’’? Explain.
  8. What is a Foreign Company? What are the important provisions relating to foreign Companies?



Answer any TWO questions                                 (2 x 20 = 40marks)


  1. Explain the documents to be prepaid for incorporations of a company.
  2. What are the privileges and exemptions available to all Private Companies? Explain.
  3. Discuss in detail the rules regarding Payment of Dividend.



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Loyola College B.B.A. Business Administration April 2009 Company Accounts Question Paper PDF Download



JQ 09






Date & Time: 24/04/2009 / 9:00 – 12:00  Dept. No.                                                   Max. : 100 Marks



PART-A                                                (10 x 2 = 20 Marks)

Answer ALL questions


1.What is the meaning of forfeited shares?

2.What are the different types of  underwriting?

3.Write a short note on redemption of debentures.

4.What is meant by ex-interest price and cum-interest price?

5.The provision for tax at the end of 31.03.2007 stood at  Rs.300000.During2007-08 the tax

liabilities up to 31.03.2007 were settled for Rs.274000. provision required in respect of 2007-08

is Rs. 82000. How will you show provision for tax in profit &loss account?

  1. What are the objectives of cash flow statement?

7.How do you calculate time ratio and sales ratio?

8.In order to provide capital reduction scheme, a debenture holder of  Rs.  400000 has agreed to

take over stock worth Rs. 100000 and book debts of Rs.  80000 in full satisfaction of the amount

due to him. Pass journal entry  to record  the above transaction.

9.Write a note on voluntary winding up.

10.Ascertain the value of an equity share under networth method from the  following data

assuming preference shares have priority as to the payment  of capital only :


10% preference shares of Rs.10 each fully paid       :           Rs   600000

Equity shares of Rs. 10 each fully paid                    :           Rs   800000

Net assets available to shareholders                           :          Rs.2800000


                           PART-B                                                                     (5 x 8 = 40 Marks)    

      Answer any FIVE questions:


11.Define a share. Explain the various  types shares.

12.PQR Ltd. issued 25000 shares of 100 each.The whole issue was underwritten by James. In

addition, there is firm underwriting of  3000 shares by James. Applications for 17000 shares

were received by the company in all. Calculate the liability of James.

  1. What is a debenture? How does it differ from a share?
  2. How will you deal with the following items while preparing a company’s final accounts for the

year ended 31.03.2009?

[a] Land& Buildings [cost Rs.1000000; depreciation provided

Rs. 160000] sold for Rs.1500000.

[b] Closing stock valued at market price Rs.1240000 instead of cost which was Rs.1300000.

15.Advance petro Ltd. was incorporated on 1-3-2008 to acquire a spice powder merchant’s

business as from 1-1-2008. The purchase consideration was agreed at Rs.60000 to be satisfied

by issue of 6000 equity shares of Rs.10 each. The shares were issued to vendor on 1-4-2008.

You are required to apportion the interest paid to vendor between pre and post incorporation

periods assuming the rate of interest is 6% p.a.

16.Explain the different kinds of Alteration of Share capital which do not  require approval of a

court of law.

  1. On the date of liquidation of a company, the salaries of four clerks for  four months at the rate

of  Rs.7000 p.m. per clerk and salaries of four peons for three  months at the rate of Rs.1500

p.m. per peon are outstanding. You are required to calculate the amount to be included in

preferential creditors and unsecured creditors.


  1. Allen runs a cosmetic store. His net assets on 31st Dec. 2008 amounted to Rs. 250000. After

paying rent of Rs.2500 a year and a salary of  Rs. 12000 to his manager, he earns a profit of

Rs. 75000. His landlord is interested in acquiringthe business. 15% is considered to be

reasonable return on capital employed. Calculate the value of  goodwill by capitalising super





                                                   PART-C                                             (2 x 20 = 40 Marks)


      Answer any TWO questions:


  1. ABC Ltd. had Rs. 400000 5% Debentures outstanding on 1.1.2008  [redeemable on 31.12.08]

on that date the sinking fund stood at Rs.374500, represented by Rs. 50000 own debentures

purchased at an average price of  Rs.99 and Rs. 330000  3% stock. The annual installment

added to the fund was Rs.14200.  On 31st Dec. 2008  the investments were realised at Rs. 98

and the debentures were redeemed.Write up the accounts for 2008.


20.Balance sheets of M/s. Green and Red as on 1st Jan.2008 and 31st  Dec. 2008 were as follows:


Liabilities    1.1.08     31.12.08          Assets          1.1.08        31.12.08

Rs.            Rs.                                        Rs.               Rs.

creditors      40000       44000             cash               10000           7000

Red’s loan   25000          –                   Debtors          30000         50000

Bank loan    40000       50000             stock              35000         25000

Capital       125000     153000             Machinery      80000         55000

Land               40000         50000

Buildings       35000         60000


Total         230000     247000                                   230000       247000


During the year machine costing Rs. 10000 [accumulated depreciaton  Rs.3000] was sold for

Rs.5000. The provision for depreciation against machinery as on 1st Jan. 2008 was Rs. 25000

and on 31st Dec. 2008  Rs. 40000. Net profit for the year 2008 amounted to Rs. 45000.

Prepare Cash flow statement.


  1. The following was the Balance sheet of Bharat construction Ltd.as on 31st March 2009.


Liabilities                  Rs.                 Assets                         Rs.


Issued and paid up                              Goodwill                  10000

capital                                                 Land& Buildings     20500

12000 shares of                                    Machinery                50850

Rs. 10 each  1,20,000                         Preliminary exp.        1500

Less:                                                   Stock                         10275

calls in arrear                                      Debtors                     15000

Rs.3 per share                                     Bank balance              1500

on 3000 shares     9000                         Profit&loss a/c          20800

———-  1,11,000

Creditors                            15,425

Provision for tax                 4,000


Total                            1,30,425                                          1,30,425


Machinery value was Rs. 10000 excess. It is proposed to write down  this asset and  to

extinguish the profit &loss a/c debit balance and to write off goodwill and preliminary expenses

by adoption of the following scheme:

[a] Forfeit the shares on which the call are outstanding ;

[b] Reduce the paid-up capital by Rs.3 per share;

[c] Re-issue the forfeited shares at Rs. 5 per share and

[d] Utilise the provision for tax  if necessary.


You are required to draft the journal entries necessary and the

Balance sheet after carrying out the scheme.



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Loyola College B.B.A. Business Administration April 2009 Business Policy & Strategy Question Paper PDF Download



JQ 15






Date & Time: 27/04/2009 / 1:00 – 4:00  Dept. No.                                                  Max. : 100 Marks




  1. Answer all the questions: 10 x 2 = 20 Marks


  1. What is a business policy?
  2. Write a note on product policy.
  3. What is meant by operational control?
  4. State any two goals of business.
  5. What are the benefits of case study method?
  6. What is a mission statement?
  7. What is meant by industry analysis?
  8. How are strategies activated in an organization?
  9. What do you mean by business strategy?
  10. Define planning.



  1. Answer any FIVE questions: 5 x 8 = 40 Marks


  1. Explain the pricing policies adopted by an organization.
  2. What are the different levels of operation of a strategy?
  3. Explain the types of planning systems.
  4. Describe the significant role strategist in business.
  5. Discuss the different kinds of business policies.
  6. Explain the effectiveness of group discussion method in strategic decision-making?
  7. Explain the role of organizational systems in evaluation.
  8. Explain the following:
  • Strategic control (b) purchase policy (c) Staff appraisal (d) planning premises




III. Answer any TWO questions only:                                            2 x 20 = 40 Marks


  1. Describe the major business policies of a modern organization.
  2. Explain in detail the structural, functional & behavioral implementation of strategies.
  3. Explain the technique of strategic evaluation and control in the current economic scenario.


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Loyola College B.B.A. Business Administration April 2009 Banking Question Paper PDF Download



JQ 10






Date & Time: 28/04/2009 / 1:00 – 4:00  Dept. No.                                                   Max. : 100 Marks



                                                                    SECTION – A                                  


  1. Answer all the questions: – 10 x 2 = 20 Marks


  1. Differentiate between unit banking and branch banking.
  2. Define Deflation.
  3. What is meant by general lien?
  4. What do you meant by material alteration?
  5. What is the advantage of crossing in a cheque?
  6. Who is a collecting banker?
  7. Mention any four uses of credit card.
  8. Who is a Teller?
  9. What are the rules relating to Clayton’s case?
  10. What do you mean by online banking?




  1. Answer any FIVE questions only: – 5 x 8 = 40 Marks


  1. Explain the functions of Merchant Banker.
  2. What are the precautions to be taken by a paying banker before making the payment?
  3. Briefly explain the recent developments in the Indian banking industry.
  4. Explain the various kinds of deposits offered by the commercial banks.
  5. Mention the SEBI guidelines relating to the registration of merchant banker.
  6. Describe the quantitative and qualitative credit control measures of Reserve Bank of India.
  7. Discuss the merits and demerits of Branch banking?
  8. Explain the following:

(a) OD (b) SLR (c) NPA (d) ECS




III. Answer any TWO questions only: –                                          2 x 20 = 40 Marks


  1. Explain in detail the functions of Commercial Banks in India.
  2. Explain the general and special relationship between the banker and customer.
  3. Describe the process of credit creation by commercial banks.


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Loyola College B.B.A. Business Administration April 2009 Business Communication Question Paper PDF Download



KP 04






Date & Time: 25/04/2009 / 1:00 – 4:00  Dept. No.                                                    Max. : 100 Marks




Answer all Questions                                                  (10 x 2 = 20)

  1. What are the different forms of oral communication?
  2. Mention any four advantages of writing circular letter?
  3. What is a “Bank Reference”?
  4. What do you mean by solicited and unsolicited enquiry?
  5. What are the psychological barriers to effective communication?
  6. Mention any four factors that can give rise to complaints?
  7. What is a “Trade Enquiry”?
  8. What do you mean by “appropriateness” in a business letter?
  9. What is the importance of mentioning reference in an application letter?
  10. How is a press release different from an advertisement?

PART B                    

Answer any Five of the following                              (5 x 8 = 40 )

  1. Why is it necessary for a businessman to make use of a combination of the various Medias to communication?
  2. Mention any five important points that should be kept in mind while drafting replies to defective/incomplete order?
  3. Your college organized a Blood Donation camp in which over 500 students as well as some professors donated blood. Prepare a suitable press release on the occasion.
  4. Write a note on the function of a business letter?
  5. “ The function of a collection letter is not merely to collect due, but to collect them painlessly”- Discuss
  6. Acknowledge an order for 500 dozen of “power” brand washing soap cakes, rejecting that you cannot supply them as you have discontinued production of that brand?
  7. M&M bros, Chennai received from Perfect plastic products, Mumbai, plastic bags in damaged conditions. Write on behalf of M&M bros a letter of complaints to Perfect plastic products, asking for replacement of the bags.
  8. Write a short note on “Qualities of a good report”?



Answer any Two of the following                              (2 x 20 = 40)


  1. Draft letters from the following particulars:
  2. Spencer’s company, who has received from his suppliers, Khan Bros, a reminder for the payment of an overdue account informs them that he will make payment in full only when his claim against them in respect of a previous bill is adjusted.
  3. Khan bros in their replay, explains their position in the matter


  1. a) Draft a circular announcing the retirement of a partner of your firm
  2. Draft a sales letter to promote the sale of Natural calamity insurance policy
  3. Western Trading transportation company Chennai, requires a Business Development Manager. The person they are looking for must be able to plan for and produce tangible results in business growth. He must have good command over spoken and written English and Tamil. Draft a suitable application for appointment incorporating your resume.


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Loyola College B.B.A. Business Administration April 2009 Adv. Cost Management Accounts Question Paper PDF Download



JQ 16






Date & Time: 25/04/2009 / 9:00 – 12:00        Dept. No.                                                           Max. : 100 Marks




Answer ALL questions                                                                                               (10×2=20)

  1. Idle time variance
  2. Master budget
  3. Limiting factor
  4. Economic batch quantity
  5. Internal rate of return
  6. Joint and by-products
  7. A Ltd plans to purchase a machine costing Rs.5,00,000. It has a life of 5 years and no salvage value. If the company expects to earn a profit of Rs.2,50,000 per annum, before depreciation and tax, calculate the pay back period. Tax rate is 50%. Provide depreciation under Straight Line Method.
  8. X ltd expects to sell 1,00,000 units of product A in the month of July 2009. Each unit of product A requires 2 kgs of material X. calculate the quantity of X to be purchased, from the following data.

A  (units)                     X (kgs)

Estimated stock on 1/7/09                        30,000                         25,000

Desired stock on 31/7/09             50,000                         45,000

  1. 100 units are introduced in Process 1. The total expenses for the process if RS.9,000. 80 units are completed and transferred to Process 2. 20 units, 50% complete remained as closing work in progress. Prepare Process 1 account.
  2. A owns a lorry of 6 ton capacity. During the month it made 20 trips covering a distance of 200 kms every trip. 40% of the time it ran empty. It carried an average load of 80% of capacity during the period. Calculate the total ton kilometers for the month.



Answer FIVE questions choosing at least TWO from each section.                                  (5×8=40)


Section 1


  1. Distinguish between ‘Job costing” and “Process costing”


  1. R Ltd gives you the following data. In respect of a truck of 5 ton capacity.

Cost of truck                    Rs.90,000

Estimated life                   10 years

Diesel, oil etc.                  Rs.15 per trip each way

Repairs and Maintenance Rs.500 per month

Driver’s wages                 Rs.500 per month

Cleaner’s wages               Rs.250 per month

Insurance                         Rs.4,800 per annum

Tax                                   Rs.2,400 per annum

Supervision                      Rs.4,800 per annum

The truck carries goods to and from the city, covering a distance of 50 kms each way. While going to the city it runs with full capacity, but on the return journey, it carries only 20% of its capacity.  The truck runs on an average 25 days a month. Calculate the operating cost per ton kilometer.

  1. R Ltd gives you the following data in respect of a contract for Rs. 8,00,000, for the year ending 31st December 2008:


Materials issued from stores                                             1,50,000

Wages paid                                                                       2,20,000

General charges                                                                     8,000

Plant installed at site on 1st July 2008                                  40,000

Materials on hand on 31st December 2008                                         8,000

Wages accrued on 31st December 2008                                8,000

Cash received being 75% of works certified                                      3,000

Works uncertified                                                                            12,000

Materials transferred to other contracts                                8,000

Materials received from other contracts                               2,000

Depreciate Plant at 10% per annum.

Prepare Contract account for the year ending 31st December 2008.


  1. While manufacturing Product X, a by-product Y is obtained, which after further processing is sold. The joint expenses incurred is Rs.39,000. Expenses after split off were Rs.25,000 for X and Rs.6,200 for Y. 400 kgs of X and 100 kgs of Y are produced. Y is sold at Rs.240 per kg on which the profit earned is estimated at 30% of the selling price.

Calculate the profit made on product X, if X is sold at Rs.300 per kg.

Section 2


  1. Marginal costing is an invaluable aid for managerial decision making. Explain.


  1. Prepare a flexible budget for overheads on the basis of the following data, at 50% and 70% of operating capacity. Also calculate the overhead rate per labor hour:

At 60% capacity


Variable overheads:

     Indirect material                          6,000

Indirect labour                         18,000

Semi variable overheads:

Electricity (40% fixed)                        30,000

Repairs (20% variable)                           3,000

Fixed overheads:

Depreciation                            16,500

Insurance                                    4,500

Salaries                                                15,000


Total overheads                            93,000

Estimated direct labor hours          1,86,000


  1. 100 workers are employed in a factory. The standard wage rate is Re.1 per hour. The standard working time per week is 48 hours. During a week in march, 50 workers were paid at Re.1.10 p per hour, 20 workers at Re.1 per hour and 30 workers at 90 p per hour. The factory did not work for 8 hours due to power failure.  Calculate labor variances.


  1. A company manufacturers 3 products A,B and C, all of which use the same raw material. On the basis of the following data, calculate the product mix, which will give the highest profit assuming the company has only 1 lakh kgs of raw material available.

A                     B                      C

Raw material at Rs.10 per kg                    Rs.100             Rs.60               Rs.150

Labor cost per unit                                               Rs.15               Rs.25               Rs.20

Selling price per unit                                Rs.125             Rs.100             Rs.200

Maximum demand in units                                   6,000               4,000               3,000


Answer any TWO questions choosing at least 1 from each section                                     2×20=40

Section 1


  1. The following figures are available from the financial accounts for the year ending 31st March 2008:


Direct material consumed                                     2,00,000

Direct wages                                                         1,00,000

Factory overheads                                                               75,000

Administration overheads                                                2,25,000

Selling and distribution overheads                                    2,40,000

Fines paid                                                                 30,000

Preliminary expenses written off                              40,000

Legal charges                                                           20,000

Dividend received                                                                50,000

Interest on bank deposits                                          20,000

Sales (1,20,000  units)                                          18,00,000

Closing stock (30,000 units)                                 1,60,000

The cost accounts reveal the following:

Direct material consumed                                     2,20,000

Direct wages                                                             80,000

Factory overheads – 20% on prime costs

Administration overheads – Rs.2 per unit produced

Selling and distribution overheads – Rs.2 per unit sold

Ascertain the profits shown as per Cost Accounts and Financial Accounts.

Also prepare a statement reconciling the two profits.


  1. A product of a company passes through two processes A and B. 20,000 units are issued to Process A at a cost of Rs.10,000. Other details relating to the process are as follows:

Process A         Process B

Direct labor      (Rs.)                             14,000             10,000

Manufacturing expenses (Rs.)               1,000              1,000

Normal loss (%age of input)                2%                   5%

Sale value of scrap (Rs.)                                  1                      1.20

Output in units                                     19,500             18,800

Prepare Process accounts, Normal Loss A/c, Abnormal Loss A/c and Abnormal Gain A/c.

Section 2


  1. A factory produces an article X using two materials A and B, mixed in the ratio of 60% and 40%. The

standard price for material A and B is Rs.4 per kg and Rs. 3 per kg resp. standard loss in production is

estimated at 10%.   During a week 364 kgs of product X were produced, using,  280 kgs of material X at

Rs.3.80 per kg and 120 kgs of material Y at Rs.3.60 per kg.   Calculate material variances.


  1. X Ltd is considering the purchase of a machine. Two models A and B are available. The cost of each model is Rs.75,000. Each machine has a life of 5 years. The net profit, before tax but after depreciation for each machine are given below:

Year                                 Machine A                   Machine B       PV of Re.1 at 10%

(Rs.)                             (Rs.)

1                                       18,000                         6,000                          0.91

2                                       21,000                         16,000                         0.83

3                                       28,000                         22,000                         0.75

4                                       20,000                         28,000                         0.68

5                                       13,000                         25,000                         0.62

Calculate for each machine:

  1. Pay back period
  2. Return on investment
  3. Net present value, assuming cost of capital is 10%.

Tax rate is 50%.


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