BBM
St. Joseph’s College of Commerce BBM 2013 V Sem Operations Research Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
BBM – V SEMESTER
OPERATIONS RESEARCH
Duration: 3 HOURS Max. Marks: 100
SECTION – A
I. Answer ALL the following questions. (2 marks each) (10×2=20)
1. “Operations Research is a scientific and systematic problem solving tool in every field”-
with reference to this statement bring out the Interdisciplinary feature of operations
research.
2. Introduce suitable variables for the following expressions:
a. 2x+3y=20 b. 4a+5b >= 6 c. 20p+30q<= 55 d. 7x+4y >=10
3. State any four techniques of Operations Research.
4. What is the coefficient introduced inthe objective function in case of slack and surplus
variables? Give an example.
5. For the given equation 2x + 3y <= 6 plot and identify where the feasible region lies.
6. Explain Unbalanced Assignment Problem.
7. Mention the three techniques of finding the Initial Basic Feasible Solution.
8. Define utility in decision theory.
9. Show with help of a diagram Head Event and Tail Event for an activity.
10. In case of Transportation problem, what is meant by degeneracy and non- degeneracy
solution.
SECTION – B
II. Answer ANY FOUR of the following questions (4×5= 20)
11. An Electric Appliance Company produces two products: Refrigerators and Ranges.
Production takes place in two separate departments I and II. Refrigerators are produced
in department I and Ranges in department II. The company’s two products are sold on a
weekly basis. The weekly production cannot exceed 25 Refrigerators and 35 Ranges. The
company regularly employs a total of 60 workers in the two departments. A Refrigerator
requires 2 man-weeks labour while a Range requires 1 man-week labour. A Refrigerator
contributes a profit of Rs. 60 and a Range contributes a profit of Rs. 40. How many units
of refrigerators and ranges should the company produce to realize the maximum profit?
Formulate the above as an LPP.
12. “O.R. is the application of scientific methods to problem arising from operations
involving integrated system of men, machines and materials.”—with reference to this
bring out the various features of Operations Research.
13. Obtain the Primal and Dual of the following LPP and state how many constraints and
variables are formed after duality.
Max Z = 3x + 4y + 2z
Subject to constraints:
2
x + y <= 8
y + z <= 15
8x + 2y <= 2
x + y – z <= 12
2x + 2y + z <= 22
4x + 3y <= 21
z <= 3
Where x, y, z >= 0
14. International Oil Company has three Refineries and four Depots. Transportation costs
per ton and requirements are given below:
D1 D2 D3 D4 Capacity
P1 5 7 13 10 700
P2 8 6 14 13 500
P3 12 10 9 11 800
Requirement 300 600 700 400 ?
Determine the Initial Basic feasible Solution using NWCM.
15. The following represents the various activities of a project:
Activity Preceding Activity
A —
B —
C A
D A
E B
F C
G D,E
Draw a network diagram for the above and show the activities after numbering the events.
16. “Decision- maker is a person who is responsible for making decisions. Decisions are
made under various situations”— In this context, explain the various decision – making
environments.
SECTION – C
III. Answer ANY THREE of the following questions (3×15=45)
17. By using the graphical method solve the following LPP:
Max Z = 3a + 4b
Subject to constraints:
5a + 4b <= 200
3a + 5b <= 150
5a + 4b >= 100
8a + 4b >= 80
Where, a, b >= 0. Also show the necessary verification workings.
3
18. Solve the following LPP using Simplex Method:
Max Z = 3x + 2y + 5z
Subject to constraints:
x + 2y + z <= 430
3x + 2z <= 460
x + 4y <= 420
Non – Negativity Restriction = x, y, z >= 0
19. The owner of a small machine shop has four mechanics available to assign jobs for the
day. Five jobs offered with expected profit for each mechanic on each jobs, which are as
follows:
Mechanics \ Jobs A B C D E
M1 62 78 50 111 82
M2 71 84 61 73 59
M3 87 92 111 72 81
M4 48 64 87 77 80
By using the Hungarian Method, find the assignment of mechanics to the job that will
result in Maximum Profit. Which job should be declined?
20. (a)“A model is a representation of the reality. Most of our thinking of operation research
in business take place in the context of models”— with reference to this statement briefly
explain the various types of models used in operations research. (10 marks)
(b) Write a short note on Decision Tree Analysis (5marks)
21. Solve the following Transportation Problem using VAM to arrive at the IBFS and also
TEST IT FOR OPTIMALITY using MODI method.
From\ To I II III IV SUPPLY
A 15 10 17 18 2
B 16 13 12 13 6
C 12 17 20 11 7
DEMAND 3 3 4 5 ?
SECTION -D
IV. Answer the following question (COMPULSORY) (1×15=15)
22. St. Joseph’s College of Commerce Final year BBM students had taken up a project work
in the field of construction. BBM students of SJCC were known for their creativity and
were also very confident in taking up the project because they had studied Operations
Research as one of the subjects. The project was to be completed within a stipulated
period of time. Lot of pressures were put on the students as there were in their final year.
They divided the entire project into different activities and events so that they could
reduce their project duration and complete on time. The following were the details of the
project:
4
ACTIVITY to (weeks) tm (weeks) tp (weeks)
1-2 1 1 7
1-3 1 4 7
1-4 2 2 8
2-5 1 1 1
3-5 2 5 14
4-6 2 5 8
5-6 3 6 15
With the details available keeping in mind you are one among the final year BBM student,
present the Network Project Report Plan using the Network Analysis techniques for the
following:
a. Draw the project network.
b. Determine the Expected Project Length and identify all the paths.
c. Show Early Start, Early Finish, Late Start, and Late Finish time of the project and
Total Float.
d. Compute the variance and standard deviation of the project.
e. What is the probability that the project will be completed within 19 weeks?
St. Joseph’s College of Commerce BBM 2013 V Sem International Finance (Elective I Finance) Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
INTERNATIONAL FINANCE (ELECTIVE P-I – FINANCE)
Time: 3 hours Max Marks: 100
SECTION – A
I) Answer ANY TEN of the following. (10×2=20)
1. What is transaction exposure risk?
2 . What is Interest Swaps?
3. Distinguish between American quote and European quote.
4. What is Hedging?
5. What is Counter Party risk ?
6. Who is Put writer?
7. Why Initial Margin is given?
8. What is Arbitrage?
9. Does Mutual fund equal to hedge fund?
10. What is Bermuda option?
11. What is Maintenance margin?
12. What is the meaning of ‘Marking- to-Market’.
SECTION-B
II) Answer ANY FOUR of the following. (4 x 5 =20)
13. Indian would like to have travelers cheques: GBP-STERLING Rs.72.70-73.25
a) Explain the quote
b) Compute the spread
c) How much would you pay for purchasing 250 pounds?
d) If you have a balance of pounds 23 in travellers cheques , how many rupees
would you receive if the bank in India quotes 73.65-73.92?
14. Explain risks associated with derivatives.
15. Explain Carbon Credit with reference to derivative market.
16. Consider the following quotations in Indian market
Rupee/UAE Dirham (AED)=12.69
Rupee/Swedish Kroner (SEK)=5.49
Rupee/New Zealand Dollar (NZD)=25.35
Euro/INR=0.0198
Compute: a)The quote for SEK/AED b) Euro/NZD
2
17. Explain the Purchasing Power Parity(PPP) theory.
18. Explain international capital budgeting.
SECTION – C
III) Answer ANY THREE of the following questions. (3×15=45)
19. The following are three quotes in three Forex markets
1$=Rs.48.3011 in Mumbai
1pound=Rs.77.1125 in London
1Pound=$1.6231 in New York.
Are there any arbitrage gains possible? Assume there are no transaction costs
and the arbitrageaur has $1,000,000.
20. Spot rate-78.10; forward rate for three months-Rs.77.50; rate of interest for pounds-
6% for three months. Rate of interest in India-5%. Is there any arbitrage ?
21. A Ltd is planning to import a multipurpose machine from Japan at a cost of 3400
lakh Yen.The company can borrow at the rate of 18% per annum with quarterly
rests. However there is an offer from Tokyo branch of Indian Bank extending credit
of 180 days at 2% per annum against the opening of an irrevocable letter of credit.
Other information is as follows:
♦ Spot rate for Rs.100=340 yen; 180 days forward rate for Rs.100=345 yen;
commission charges for letters of credit are at 2% for 12 months.
♦ Advise the company which mode of purchase is better?
22. Explain ADR and GDR and explain the risks in such instruments in the current
foreign currency fluctuation.
23. Explain: a) Expropriation risk
b) Incremental cash inflow with respect to multinational capital Budgeting.
SECTION-D
IV) Answer the following compulsory question. (1 x 15 =15)
24. Explain a) Relevant cost and relevant benfits in multinational capital budgeting
b) Opportunity cost
c) Translation exposure
d) Intangible Benefits to multinational capital investments
e) Cannibalisation
&&&&&&&&&&&&&&&&&&&&&&&&&&&
3
St. Joseph’s College of Commerce BBM 2013 V Sem International Business Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATIONS – OCTOBER 2013
B.B.M. – V SEMESTER
INTERNATIONAL BUSINESS
Time: 3 Hours Max Marks: 100
SECTION –A
I) Answer ALL THE Questions. (10 ×2 =20)
1. Define ‘International Business.
2. Expand the terms : FEMA, ECGC.
3. State any two characteristics of global branding.
4. What is Piggybacking?
5. Make a note on “Transnational Corporation” .
6. What is “MNC”.
7. “Globalization” Comment.
8. What is “Virtual International Marketing”?
9. What is “Supply Chain Management?”
10. What do you mean by the phrase “EXIM”
SECTION –B
II) Answer Any FOUR Questions. (4 ×5 =20)
11. Explain the different factors affecting international pricing.
12. What is franchising? State features of Franchising?
13. Discuss about Counter trade.
14. Currently India’s share in global exports of textiles and clothing is only 4% and 5%
respectively, as against China’s 18% and 15% respectively. List out the key
weaknesses of Indian textiles and clothing sector.
15. How does the globalization process encouraging into international trade.
16. Draft a brief note for ECGC and its role on export promotion.
2
SECTION – C
III)Answer any THREE Questions. (3×15=45)
17. You are the CEO of Innovative Products Ltd. The Board of directors desires to
know the International marketing strategies of product life cycle by your business.
Sketch a note for consideration of the Board of directors.
18. Critically evaluate the product development stages in global market.
19. Describe the ethical issues in international Marketing conditions.
20. Take an example of a product of your choice and explain its different international
market entry strategies.
21. Mr. John, CEO of Gold Star Inc., India, is considering export with an UK company.
In the light of his desire, you are demanded to offer advice to Mr. John about the
various documents considered necessary into an export trade and business.
SECTION – D
IV) Case study – Compulsory question. (1 ×15 =15)
Read the following case and answer the questions given at the end:
Tata Tea and PepsiCo appear to have agreed in-principle to set-up a joint venture (JV)
for non-carbonated, health and wellness beverages to explore the low cost, bottom-of
pyramid segment beverages. The JV is considering leveraging the Tata brand and
expertise in low-cost consumer products and coupling it with PepsiCo’s distribution
muscle, go-to-market expertise and R&D strength in beverages. The proposed JV may
consider wellness packaged water initially followed by other beverages. The JV’s focus
on the lower end of the market will ensure that PepsiCo’s existing alliance with
Hindustan Unilever to sell Lipton ice tea, which focuses on mid-to-premium segment,
will not be impacted. The new tie-up will give PepsiCo the opportunity to be perceived
as a wholesome beverages company making fizzy drinks. Tata Tea will get a larger
foothold in the wellness beverages segment after an earlier attempt to foray in the
category had to be aborted within a year. Tata Tea, through its indirect UK subsidiary,
3
Tata Tea (GB) Investments, has picked up 30% stake in the US based maker of vitamin
water ‘Glaceau’ in mid 2006 for $677 million. But in 2007, Tata Tea had to sell off its 30%
stake in Energy Brands Inc., which owns Glaceau—to beverage giant Coca-cola for$1.2
billion, less than a year after it acquired the stake. Though, Tata Tea has been aggressive
in acquiring companies in the beverages sector including Tetley, Eight O’clock Coffee
and Good Earth, its wellness and health beverages portfolio in India so far is limited to
Himalayan packaged water and Trion, an energy drink made from fruit juice and tea
extracts. Trion is not a national brand yet. It is also important to note that PepsiCo’s
partnership with Hindustan Unilever for distributing Lipton iced tea in India did not
take off in the way both companies expected to. Tata Tea and PepsiCo have said, “The
proposed joint venture is not intended to conflict with any existing arrangements of
either party.” Though, Rs. 7,000 crore aerated soft drink market has been growing at a
healthy 20% plus in India, PepsiCo has been expanding its portfolio in the health and
wellness space aggressively globally as well as in the domestic market, in line with its
ambition of being a global leader in the ‘good for you’ beverages segment. PepsiCo’s
existing health and wellness brands include packaged water Acquafina, Tropicana
juices, Nimbooz nimbu pani and sports drink Gatorade.
Questions :
(i) Is joint venture the only way to enter into strategic alliance?
(ii) Alliances are not new, but in the competitive landscape, distinguishing features are
emerging. Identify these features.
(iii) What reasons can you anticipate that Tata’s had to sell Glaceau to Coca-Cola within
such a short time?
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
St. Joseph’s College of Commerce BBM 2013 V Sem Income Tax I Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
INCOME TAX – I
Duration: 3 Hours Max Marks: 100
SECTION – A
I) Answer ALL the questions. (10 x 2 = 20)
1) What are the important types of provident funds of which a salaried employee
may be member?
2) State the conditions for integration of agricultural and non-agricultural income.
3) What is the treatment of local/municipal taxes?
4) Explain with an example the difference between” diversion of income” and
“application of income”.
5) Calculate the amount of exemption of leave travel concession a/s 10(5) in each of
the following cases separately:
(i)Rs 5,650 allowed to Mr. Z Govt of India employee for going to Nainital in the
block period of 1/1/2012 to 31/12/2015.
(ii)Rs 10,450allowed to Mr. X for going to Goa in June 2008(Block period
1/1/2008 to 31/12/2011) and Rs 14,600 in Nov 2012 for going to Darjeeling for
block period commencing on 1/1/2012.
6) Mr. H was allowed to use a microwave owned by employer. Its cost was Rs
16,000 Calculate the value of benefit if it is given to employee on: (a) 1/4/2012 (b)
15/11/2012.
7) Mr. Ram Yadav is Karta of HUF having property in India and Mauritus.He
stayed in India only for 61 days to visit various temples during 2012-
13.Determine the status of HUF.
8) Mr. X is owner of a tea estate and tea factory, during the year sale proceeds of
manufactured tea was Rs 16,60,000. Expenses incurred on producing and
manufacturing tea were Rs 8, 40,000.Compute his agricultural income from tea.
9) State with reasons the nature of the following:
(i) A railway passenger meets with an accident and is disabled. He receives
compensation from the Indian Railways.
(ii) A company owning a chalk quarry contracted to supply a customer a certain
quantity of chalk yearly for ten years. The purchaser after sometime did not
wish to take further delivery and the company agreed to release him from
obligation in consideration of a lump sum payment.
2
(iii) A company made annual payments for trucks bought under hire-purchase
agreement extending over a period of years.
(iv) An assessee carried on business in several commodities. In course of business,
he submitted tenders to the railways and undertook to supply certain
commodities. The amount which he had deposited as security for properly
carrying out the contract was forfeited as he could not carry out the contract.
10) How the loss from house property is treated for tax purposes.
SECTION – B
II) Answer any FOUR questions (4 x 5 = 20)
11) Calculate the amount of taxable annual accretion to RPF for MR. X from the
particulars given below:
(i) Salary @ Rs 3,500 p.m.
(ii) D.A @ Rs 1,000 p.m.(Rs 500 p.m. enters into pay for service benefits)
(iii) He and his employer contribute Rs 500 p.m.(each) to RPF
(iv) Interest credited to accumulate balance of RPF @14% is Rs 8,400.
12) Compute the tax liability of Mr. K.N.Singh (a senior citizen) of Darbhanga for
the assessment year 2013-14 if-
(a) his agricultural income is Rs 90,000 and
(b) his non-agricultural income is Rs 5,00,000.
13) Arun an employee of company in Kolkata is given choice of either accepting
house rent allowance at Rs 5,000 p.m. or rent free infurnished accommodation
having fair rental value of Rs 5,000 p.m. If he accepts HRA he will have to pay
rent at Rs 5,000 per month himself. His salary other than the facility of house or
HRA is fixed at Rs 16,000 p.m. Which one of the two options should he accept?
14) Mr. Vishal an MBA in IB who is engaged in export business visits France very
frequently. From particular given below determine his residential status for the
previous year 2012-13:
Previous Year Stay in France Previous Year Stay in France
2005-06 187 days 2009-10 70 days
2006-07 140 days 2010-11 225 days
2007-08 305 days 2011-12 306 days
2008-09 65 days 2012-13 283 days
15) Calculate the amount of basic salary for the previous year 2012-13 of an officer
of a public sector undertaking who is appointed on 1/9/2007 in the grade of Rs
18,000-500-20,000-600-26,000. He gets his increment after twelve months and his
salary is due on the last date of the month.
3
16) Mr. Girish Kanad retired on 15/6/2012 from a manufacturing company after
putting service of 30 years and 7 months. He received a Gratuity of Rs 3,60,000.
Basic salary of Mr. Kanad was Rs 20,000 p.m. during 2011 and Rs 22,000 p.m.
during 2012. He was also getting D.A @Rs 5,000 p.m. which was increased from
Rs 4,000 on 1/4/2012. 50% of D.A is presumed to enter into salary for
computation of service benefits. Compute his taxable gratuity, if he is not
covered under Payment of Gratuity Act 1972.
SECTION – C
III) Answer ANY THREE questions (3 x 15 = 45 )
17) a) Determine the Residential status of the assess for the previous year 2012-13.
Mr. A. B. Sen left India for West Germany for higher studies on 1st December
2009.He maintained dwelling house for him in Delhi throughout the period
he was in West Germany. During winter vacations he came to India twice,
once on 4th January 2011 and stayed for 30 days and again on 25th December
2011, and stayed for 28 days. After completing his studies he came back to
India for good on 28th November 2012.
b) The following are the income of Shri Kiran for the previous 2012-13
Rs
(i) Profit from Business in Dharwad 7,000
(ii)Income accrued in India but received in Italy 6,000
(iii)Profit from business in England received in India 5,000
(iv)Income from house property in Africa received in India 4,000
(v)Profit from business established in Iran and deposited in a bank there, the
business being controlled from India
3,000
(vi)Income from house property in Pakistan and deposited in bank there 2,000
(vii)Past untaxed foreign income brought in to India during previous year 1,000
Compute the total income of Shri Kiran for the assessment year 2013-14 if he is
(a)ordinary Resident (b) Non Ordinary Resident (c) Non-Resident.
18) The employer of X gives the following 2 options for his appointment in Mumbai:
Option 1
Rs
Option 2
Rs
Basic Pay 9,60,000 9,60,000
Bonus 3,00,000 3,00,000
Education allowance for 2 children 30,200 –
Reimbursement of fees for 2 children in a school which is not
owned by employer
– 30,200
Sweeper allowance 40,000 –
Free sweeper – 40,000
4
Entertainment allowance 60,000 –
Club facility – 60,000
Transport allowance for personal use 30,000 –
Free car (1200cc) facility for personal use ( car owned by
employer)
– 30,000
Medical allowance 18,000 –
Medical facility for X and family members – 18,000
Allowance for gas, electricity and water supply 4,500 –
Free gas, electricity and water supply – 4,500
Holiday home allowance 15,000 –
Holiday home facility – 15,000
Lunch allowance 18,000 –
Free lunch (Rs 70 x 200 days + Rs 80 x 50 days) – 18,000
Diwali gift allowance 11,000 –
Gift on Diwali – 11,000
A rent free unfurnished house : lease rent 2,00,000 2,00,000
Interest free loan of Rs 20,000 will be given to X for purchasing household items in
Mumbai. Which of the 2 options X should opt for to minimize tax bill?
19) X owns two houses- House I and House II. House I is utilized for residential
purpose by X. House II has two separate residential units- Unit I of House II(30
percent) is self occupied and Unit II of House II( 70 percent) is let out for
residential purposes rent being Rs 7,000 per month. From the information given
below, find out the income from house property of X for the assessment year
2013-14 in such a manner that the tax liability is minimized:
House I
Rs
House II
Rs
Date of completion of construction May 15, 2006 Dec 15,2006
Municipal Value 40,000 p.a. 1,00,000 p.a.
Fair Rent 48,000 p.a. 1,20,000 p.a.
Rent Received Nil 84,000 p.a.
(for 70 percent
portion)
Standard Rent 30,000 p.a. 1,20,000 p.a.
House Tax paid during 2012-13:
2012-13
2011-12
2010-11
4,000
2,000
200
10,000
6,000
5,000
Interest on loan taken in 2005 to construct two
Properties and loan is still outstanding:
9,000
46,700
Land Revenue outstanding 4,000 13,000
Ground Rent outstanding 3,000 4,000
5
20) Calculate the taxable value of perquisite in the following 3 cases for PY 2012-13:
Case a) Mr. Ravi receives an annual salary of Rs 2, 00,000. He is provided with a
furnished accommodation at Gurgaon (population 11 lakh) for which his
employer pays a rent of Rs 4,000 p.m and deducts Rs 1000 p.m from Ravi’s
salary. The cost of furnishing of the residence amounts to Rs 30,000.Ravi
occupied this house for 9 monthly only.
Case b) Mr Cumin is working with a company as a sales manager on a monthly
salary of Rs 30,000. He took a loan of Rs 5,00,000 for construction of house from
his employer. The loan carried interest of 7.75% p.a. Loan was taken on
1/12/2011 and is repayable at Rs 5000 p.m commencing after 3 months from the
date of taking the loan. SBI lending rate as on 1/4/2012 is 10.75%.
Case c)ABC company sold the following moveable assets to one of its employees
in December 2012:
Asset Date of purchase
by employer
Cost to
employer
Price at which
sold to employee
Market price
on date of sale
Motor
car
10/10/2010 Rs 5,00,000 Rs 1,60,000 Rs 2,00,000
T.V 01/06/2009 Rs 40,000 Rs 10,000 Rs 18,000
furniture 15/04/2011 Rs 1,00,000 Rs 50,000 Rs 60,000
21) Mr. Nitish an employee of a public limited company at Bangalore, received the
following emoluments for the previous year 2012-13:
Rs
(i)Basic Salary @ Rs 30,000 p.m. 3,60,000
(ii)D.A as per terms of employment Rs 3,000 p.m. 36,000
(iii)Bonus equal to 1 month’s salary 33,000
(iv)Commission 60,000
(v)Advance salary 66,000
(vi)Employee’s contribution in recognized Provident Fund 48,000
(vii)Employer’s contribution in Recognized Provident Fund 48,000
(viii)Special allowance @ Rs 2000 p.m. 24,000
(ix)House rent allowance received @ Rs 10,000 p.m. 1,20,000
(x)Rent paid by him @ Rs 12,000 p.m. 1,44,000
(xi)Entertainment allowance Rs 3,000 p.m.
(He spends the whole amount while performing official duties)
36,000
(xii)Employer has provided him a Honda city car of 1600 cc capacity with
chauffeur which he uses both for his personal and official purposes
(xiii)Interest credited to his recognized provident fund @12% is Rs 30,000
(xiv)Employer company has provided him free club facility which costed the
company Rs 24,000 and free lunch for 30 days cost being Rs 150 per day.
6
(xv)During the previous year he has been provided a interest free loan of Rs
18,000 to purchase a motor cycle. In November 2012 his father fell ill and he
again got interest free loan of Rs 50,000 from his employer
Find out his salary income for the assessment year 2013-14.
SECTION – D
IV) Compulsory Question (1 x 15 = 15)
22) Mr. Nainawala is the owner of a residential house which he has let-out to a
tenant along with the facilities of generator, gardener, electricity and security
man for a rent of Rs 35,000 p.m. The above rent includes the charges of above
facilities as follows:
For Generator Rs 2,000 p.m
For Electricity bills Rs 5,000 p.m.
For Gardener service Rs 1,000 p.m.
For Security man service Rs 2,500 p.m.
Other particulars are as follows:
Municipal Value
Standard rent
Municipal tax
Rs 2,50,000
Rs 2,60,000
Rs 10,000 p.a.
(out of which 60% to be borne by
tenant)
Date of completion of construction 28-02-2009
Date of letting (for the first time) 01-03-2009
Interest on loan taken to construct the
house
2006-07 to 2011-12
2012-13
Rs 30,000 p.a.
Rs 25,000 p.a.
Interest on delayed payment if interest Rs 2000. Stamp duty and registration charges
incurred in respect of lease agreement of the house Rs 2000.
Repairs expenditure on the house for the year 2012-13 Rs 5000. Actual expenditure
of Nainawala on facilities provided to tenant:
-On Generator Rs 12,000 p.a.(Petrol charges and maintenance.
– On electricity bills of tenant Rs 48,500 p.a.
– On Gardener salary Rs 1,000 p.m.
– On security man service Rs 2,300 p.m.
Municipal Tax of last year (paid during current year) Rs 10,000. Calculate house
property income and any other income for previous year 2012-13.
***********************************************
7
St. Joseph’s College of Commerce BBM 2013 V Sem Human Resources Development (Elective P II HR) Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
HUMAN RESOURCE DEVELOPMENT (ELECTIVE P-II- HR)
TIME: 3 HRS MAX MKS: 100
SECTION – A
I) ANSWER ALL THE FOLLOWING QUESTIONS. (10X2=20)
1. What are the different life positions?
2. Mention the types of teams generally found in an organisation.
3. Mention any 2 objectives of counselling.
4. How does human reaction to change occur?
5. What is Role playing technique?
6. Give 2 benefits of sensitivity training.
7. How does training benefit organisation.
8. Define Induction.
9. Define HRD.
10. Explain Adult Ego State.
SECTION – B
II) Answer any FOUR from the following questions. (4×5=20)
11. Discuss the relationship between HR & Internet.
12. Goleman has suggested five components of Emotional Intelligence. Explain.
13. Explain Recent Alternative Work Arrangements adopted by MNC’s.
14. What strategies can Management use to overcome resistance to change at individual
Level?
15. “Executive Development involves acquiring different skills”. With respect to this
statement explain the various types of skills.
16. Write Notes on Quality Circles emphasising their benefits.
SECTION – C
III) Answer ANY THREE from the following: (3×15=45)
17. Explain Areas of Ethical issues in managing Human Resource.
18. Explain the followinga)
Analysis of self awareness
b) Analysis of transactions
c) Script Analysis
19. Explain the techniques used in Building Team Performance in detail.
20. Explain briefly the general methods of Training of Personnel.
21. Define HRD and explain HRD strategies.
SECTION – D
IV) Case study – Compulsory (15 marks)
22. Google India: Searching Its Way To The Top
It seems almost certain now that ‘Google’ and ‘innovation’ are synonymous to each other.
And to make sure that this sense of innovation is deeply instilled in the work culture at
2
Google India, Googlers (as the employees are fondly referred to as) enjoy the freedom to
innovate and spend 20% of their time on anything they are really passionate about. It was
perhaps this freedom that led to the creation of the path breaking Google Map Maker in
2008 which was conceived and developed by the Indian engineering team. Having set
Indian operations in 2003, Google India has achieved the number one spot in Great Place to
Work- Institute’s Study. Also ranked #1 in the Industry Category of the IT sector, Google
India has always adopted a collaborative work culture encouraging employees to build a
unique camaraderie amongst each other through programs such as Peer Bonus (where an
employee nominates a co-worker or a colleague for a bonus for helping him achieve his
target or complete an assignment), Know Your Googler Wall (where interesting trivia about
new joiners are put up along with their goofy pictures to help others know them well), et al.
The three things that make Google India a great workplace The sheer brilliance and calibre
of great minds they get to work with, the sense of pride they get out of this unique
opportunity to make a change to the world, and lastly, the extensive focus on innovation
that enables them to passionately and constantly think of innovative products and services
and keeps them motivated each single day.” They share their thoughts with Top
Management. This is the success story of Google India as a great workplace.
The HR practices followed at Google India that differentiates it from its counterparts in
the industry are providing a sense of empowerment to employees and encourage them to
take initiatives. They have bright young people working for, who have this urge to be heard,
which compels them to always think of innovation and be empowered. Secondly, they give
them a fun and stimulating work environment so as to enhance their productivity. Working
at Google is not about the number of hours you put in but with how much passion you work
within the stipulated time frame.
If you look at the values of Google, then there are a few things among many that Google
stands for viz. working with great people, innovation being the lifeblood of Google and
Googlers, constantly challenging the status quo, empowerment to employees, diversity to
reflect their user base in workforce, etc. They Leverage on the capability of its people to
come out with brilliant products and services, Google has become what it is today and
expanded its customer base across the globe. Google is a successful company because it is a
great workplace and enjoys the complete passion and commitment of its people.
Diversity is managed with treating everybody with respect regardless of role, gender and
position. Secondly, by giving freedom and empowerment to people to take decisions. It
fundamentally believes that it has 1,500 smart managers with the capability to take better
decisions than a handful of senior managers. Further, they keep on conducting formal and
Informal forums and one-on-one meetings to enable employees across functions and levels
to interact with each other.
Questions:
A. Would you say that Google India is a great workplace because it is a successful
company, or vice versa?
B. Given the vastness and diversity of the workforce at Google India, how does it go
about managing diversity?
C. Why is Google India a Great Place to work?
D. Explain the unique HRD practices at Google India.
&&&&&&&&&&&&&&&&&&&&&&&
3
AAA
ANAS
ANSAAWE
St. Joseph’s College of Commerce BBM 2013 V Sem Employee Relations Management (Elective I HR) Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
EMPLOYEE RELATIONS MANAGEMENT (ELECTIVE P-I – HR)
Duration : 3Hrs Max. Marks: 100
SECTION – A
I) Answer ALL THE questions. (10×2=20)
1. Give the meaning of Job Evaluation.
2. What do you mean by Living Wage.
3. Define “Counselling”
4. Give the meaning of “Social Security”.
5. Define “industrial Health”.
6. Define “Empathy”.
7. What is meant by “Industrial relations”.
8. Give the meaning of “collective Bargaining”.
9. Define “Stress”.
10. What is meant by “Empowerment”.
SECTION – B
II) Answer ANY FOUR of the following (4×5=20)
11. “Job worth is the base for fixing emoluments”. Highlight the
factors which influence employee remuneration.
12. Highlight and explain the reasons for introducing, “Employee
Welfare Measures”.
13. Explain the Principles (Do’s and Don’t’s) of “Counselling”.
14. Explain the significance of “Labour Laws”.
15. Explain the “ways”/ “measures” through which employees
/managers can reduce Job Stress.
16. Write a note on Participative Management.
SECTION – C
III) Answer ANY THREE of the following: (3×15=45)
17. Explain in detail, the ‘Causes of Accidents’.
2
18. Explain the features of ‘Self -directed teams’. Write the key
differences between Traditional Organizations and Empowered
team organizations.
19. Explain the concept of Alcoholism and Drug abuse. Highlight
important preventive measures for Alcoholism and Drug abuse.
20. Write a note on, (i) Need for welfare activities in India, (ii)
development of a compensation plan.
21. Why Industrial Disputes happen? Explain the Dispute settlement
machinery with a diagram.
SECTION – D
IV) Compulsory Case Study (1×15=15)
Company ABC produces nails. The machines that cut the nails produce a noise level
of 95 dB. These machines are all in a row in one section of the factory and need to be
operated by a worker for eight hours a day. All workers have been given ear
protectors but they do not wear them because it is too hot and uncomfortable.
Questions:
(1) What solutions to this problem can you suggest?
(2) What are the health effects of exposure to too much noise?
(3) Explain the methods of Noise control from Sender’s end and Reciever’s end.
St. Joseph’s College of Commerce BBM 2013 V Sem Creative Advertising & Media Management (Elective I Marketing) Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M.- V SEMESTER
CREATIVE ADVERTISING & MEDIA MANAGEMENT
(ELECTIVE P-I – MARKETING)
Time: 3 hours Max Marks: 100
SECTION – A
I) Answer ALL the following: (10×2=20)
1. Explain the difference between zipping and zapping in the context of
advertising.
2. Define: a) Reach b) Frequency.
3. What is ‘share of voice’?
4. Give two functions of ASCI.
5. What is ‘product advertising’?
6. Explain the concept of ‘CPM’.
7. What do you understand by the term ‘Puffery’?
8 What is ‘TRP’?
9. Explain ‘Aperture’ in advertising?
10. Differentiate between pulsing and flighting.
SECTION – B
II) Answer ANY FOUR from the following: (4x 5= 20)
11. “The economics of internet advertising is likely to make current
compensating models obsolete.” Discuss.
12. Discuss the functions and features of an ad agency.
13. Compare and contrast newspaper and magazines as a print media of
advertising.
14. What is USP? Explain the three main elements contributing to USP.
15. Explain Valence’s theory of motivation in the context of marketing.
16. Discuss the DAGMAR approach to advertising.
SECTION – C
III) Answer ANY THREE of the following: (3×15=45)
17. What is surrogate advertising? Make a case for or against this kind of
advertising. Why is it resorted to?
18. Draft 10 rules for selecting an advertising appeal. Illustrate your answer
with examples.
19. Write a note on media scheduling decisions.
2
20. What are the approaches to setting an advertising budget?
21. Trace the evolution of advertising in India.
SECTION – D
IV) Case Study – Compulsory question. (1×15=15)
Eddie Messenger is consumer influence manager and George Wood is advertising
manager for GMC truck. Together, they are responsible for persuading people to buy
utility trucks, pickup trucks, truck wagons and vans from GMC Truck dealers.
GMC Trucks is the smallest division of General Motors, the world’s largest maker of
automotive products. However, despite global reach and reputation of it’s parent
company, the GMC brand is not widely known among noncustomers. One challenge
facing Wood and Messenger was to make people aware that the company had been
making trucks for more than 95 years. Founded as the Grabowsky Motor Vehicle
Company in 1902, the firm was acquired by GM in 1909. Over the years, it has
developed considerable expertise in the design and manufacture of trucks and utility
vehicles. During World War I, the company built ambulances, troop cars and cargo
haulers for the US Army. After phasing out of the war time models, it began making
trucks and vans for personal use.
The second challenge facing them was the question of how to take advantage of the
changing purchasing patterns of the car, truck and van buyers. One trend influencing
buyers was a growing interest in off-road excursions. A second trend was a growing
appetite for cargo and passenger space. People who would have chosen traditional
passenger space were now considering roomier, more rugged alternatives. As a result,
trucks and vans that were once seen only in construction sites or on fields started to
accelerate into the mainstream of city and suburban life. Individual buyers liked these
vehicles’ outdoorsy looks and go-everywhere capabilities, family buyers liked their
strength and spacious interiors.
In addition to low brand awareness and market changes, Messenger and Wood face
another major challenge: competition from high profile rivals like Ford, Chrysler and
Toyota.
Questions:
1. If you were Wood and Messenger, what steps would you take to do a SWOT
analysis?
2. Who would you take as your target audience and how would you go about
positioning your brand?
3. How would you mount an ad campaign to raise audience awareness of the GMC
Truck brand? Where would you place ad messages to communicate most effectively
with your consumers?
St. Joseph’s College of Commerce BBM 2013 V Sem Consumer Behaviour (Elective II Marketing) Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF AUTONOMOUS (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
CONSUMER BEHAVIOUR (ELECTIVE P- II – MARKETING)
TIME : 3 HOURS MARKS: 100
SECTION – A
I. Answer ALL Questions. Each question carries 2 marks. (10 x 2 = 20)
1. State the role of “gate keeper” in consumer behavior studies?
2. Define the term “market segmentation.”
3. What is meant by cross cultural influences? Why are such influences important to
managers?
4. Explain the reason why the concept of ‘social class’ is taken seriously by marketers.
5. State how hedonic needs influence consumer behavior.
6. What is j.n.d? Discuss a marketing situation where it can be used usefully.
7. What is brand loyalty?
8. Mention the significance of word of mouth communication.
9. Who are considered as laggards?
10. Clarify the concept “consumerism.”
SECTION – B
II. Answer any FOUR. Each question carries FIVE marks. (4 x 5 = 20)
11. What are the areas of consumer behavior applications in marketing?
12. Comment on the family life cycle changes. Which stage is likely to be of most
importance to marketers?
13. “The concept of motive arousal concerns what actually energizes consumers’
behavior.” Discuss briefly on the general factors that can trigger motive arousal.
14. What are attitudes? What functions do attitudes perform to help consumers?
15. Discuss different stages involved in the purchase decision process of an imaginary
product?
16. What are the steps involved in enhancing consumer satisfaction.
SECTION – C
III. Answer any THREE. Each question carries FIFTEEN marks. (3X15 = 45)
17. Discuss various popular approaches to market segmentation with appropriate
examples. What are the strategic options available to marketers?
18. What are reference groups? What is the nature of reference groups? How do
reference groups influence consumers? Write with sufficient examples.
2
19. Explain the various components of consumer learning. Discuss various learning theories
that are useful to marketers.
20. Under what circumstances does post-purchase dissonance occur? What actions can a
marketer take to handle post purchase dissatisfaction among consumers?
21. Why do we need consumerism? State reasons, if any, for increasing consumerism in India.
What are the elements of consumerism?
Section – D
IV. Compulsory Case Study (1 x 15 = 15)
22. Tudor Fashions
For the past nearly four decades, Tudor Fashions was known for making popular and
affordable shoes. Tudor shoes were positioned as simple, no fuss yet elegant shoes particularly
targeted at office goers. The shoes had a reputation of being comfortable and reasonably priced.
It had a good market share despite competition from Bata, Windsor, Lee Cooper, Woodland,
Liberty and others.
Consumers’ perceptions about the type shoes appropriate for wearing to office were changing.
The market share of Tudor shoes had declined by 10 percent within the last two years. Mr.
Prashant Gupta, the CEO, decided to take a walk in the Connaught Place area to observe
people in general and office goers in particular, before going to his office in Brakhamba, Road.
His idea was to have a firsthand feeling of consumer response to the Tudor shoes and observe
in general the foot wear habits of urban Indians.
The trend was disturbing. Prashant called a meeting of the department heads. The outcome of
the meeting was an agreement by all that perceptions, attitudes and preferences of Indian urban
consumers had undergone a significant change about the work place and products. A major
decision was taken that Tudor shoes would shed off its image of being “traditional.”
Department heads agreed that consumers carry a definite “price quality” perception about most
branded products. High price is generally perceived as denoting high quality. To take
advantage of such consumer perceptions and targeting the growing middle class consumers to
a “high price – high quality” image. The decision makers saw better prospects by making such a
move.
After the decision the company developed dedicated show rooms with premium priced shoes
and other accessories such as leather bags, belts, purses, T-shirts, so on.
The results were quite contrary to expectations. The decrease in the market share continued.
Apparently, the reasons for such results seemed to be the following. For decades, consumers
carried the image of Tudor shoes as good quality in the affordable range. This created
considerable confusion among consumers. They turned to other brands. The main appeal for
the consumer was missing. The premium brands were perceived to be in a category that catered
to upper middle and upper class consumers. When consumers considered premium shoes,
other brands came to recall, not Tudor.
Questions:
1. Suggest an approach which in your view might have been successful in changing consumer
perceptions and attitudes about Tudor shoes.
2. You are a marketing communications consultant. Suggest an ad campaign to help Tudor
establish a premium image for its shoes.
St. Joseph’s College of Commerce BBM 2013 V Sem Advanced Financial Management (Elective II Finance) Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF AUTONOMOUS (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
ADVANCED FINANCIAL MANAGEMENT (ELECTIVE P- II – FINANCE)
TIME : 3 HOURS MARKS: 100
SECTION – A
I) Answer any TEN of the following: (10x 2=20)
1. What is share exchange ratio?
2. Write the meaning of boot strapping.
3. What is feasibility study?
4. What are the non financial factors for capital investment decision?
5. How do you calculate free cash flows?
6. What are terminal cash flows?
7. Write two disadvantages of intrinsic value per share.
8. What is expected value?
9. Explain the cost of cost and gain to merger.
10. Explain Irving Fisher Model for computing risk premium adjusted discount rate
11. What is synergy?
12. What is economic feasibility?
SECTION – B
II) Answer any FOUR of the following: (4 x 5=20)
13. Better budgets ltd makes a sells a single product which has a unit variable cost of
Rs. 8. Fixed costs are Rs. 1, 00,000 per annum. The company’s management is
having a sales price review and has reduced the choice to a price of either Rs. 11
or Rs. 12 per unit. The volume of sales at each of these prices has been estimated
as probability distribution as follows
Sales volume (units) Probability Sales volume (units) Probability
30000
40000
50000
60000
70000
0.1
0.2
0.4
0.2
0.1
25000
30000
35000
40000
0.1
0.2
0.4
0.3
On the basis of EV of contribution and profit, which sales price should be
selected?
14. Explain the techniques for decision making under risk and uncertainty.
2
15. The Indian Yacht company has developed a new cabin cruiser which they have
earmarked for the medium to large boat market. A market analysis has a 30%
probability of annual sales being 5000 boats, a 40% probability of 4000 annual
sales and a 30% probability of 3000 annual sales. This company can go into
limited production, where variable costs are Rs. 10000 per boat, and fixed costs
are Rs. 8, 00,000 annually. Alternatively they can go into full scale production,
where variable costs are Rs. 9000 per boat and fixed costs are Rs. 50, 00,000
annually. If the new boat is to be sold for Rs. 11000, should the company go into
limited or full scale production when their objective is to maximize the expected
profits. Use decision tree approach.
16. What is project appraisal? Explain .
17. Builders ltd wishes to acquire Bricks and Mortars ltd. Basic information
Number of shares 2, 00,000
EPS Rs. 7.00
Current market price Rs. 63
PV of synergies Rs. 21, 55,000
What should be the gain to Bricks and Mortars, if the offer is payment of Rs. 75/-
per share for the first 1, 00,001 shares and Rs. 60 per share for the remainder?
18. Briefly describe the valuation methods under merger with its advantages and
disadvantages.
SECTION – C
III) Answer any THREE of the following (3 x 15 =45)
19. A company is considering investing in a new manufacturing project with the
following characteristics
• Initial investment Rs. 350 lakhs , Scrap nil
• Expected life 10 years
• Sales volume 20,000 units per year
• Selling price Rs. 2000 per unit
• Variable direct costs Rs. 1500 per unit
• Fixed costs excluding depreciation Rs. 25,00,000 per year
3
The project shows an IRR of 17%. The MD is concerned about the viability of the
investment as the return is close to company’s threshold rate of 15%. He has
requested a sensitivity analysis
• Advice the MD of the most vulnerable area likely to prevent the project
meeting the company’s hurdle rate
• Re evaluate the situation if another company already manufacturing a similar
product, offered to supply the units at Rs. 1800 each, this would reduce the
investment to Rs. 25 lakhs and the fixed costs to Rs. 10 lakhs
20. Fast run automobiles spares ltd (FASL) is considering investment in one of the
three mutually exclusive projects Zeta 10, Meta 10 and Neta-10. The company’s
cost of capital is 15% and the risk free rate of the returns 10%. The income tax
rate for the company is 40%. FASL has gathered the following basic cash flow
and risk index data for each project.
Zeta 10 Meta 10 Neta 10
Initial investment
Cash inflows after tax
1
2
3
4
Risk index
15,00,000
6,00,000
6,00,000
6,00,000
6,00,000
1.80
11,00,000
6,00,000
4,00,000
5,00,000
2,00,000
1.00
19,00,000
4,00,000
6,00,000
8,00,000
12,00,000
0.60
Using the risk adjusted discount rate; determine the risk adjusted NPV for each of the
project. Which project should be accepted by the company?
21. The following information is provided related to the acquiring firm Mark limited
and the target firm Mask limited
Mark limited Mask limited
Profits after tax
Number of shares outstanding
P/E ratio (times)
Rs. 2,000 lakhs
200 lakhs
10
Rs. 400 lakhs
100 lakhs
5
Required
• What is the swap ratio based on current market price
• What is the EPS of Mark limited after acquisition
• What is the expected market price per share of Mark limited after
acquisition, assuming PE ratio of Mark ltd remains unchanged
• Determine the market value of the merged firm
• Calculate gain/loss for shareholders of the two independent companies
after acquisition
4
22. Vehicles ltd is the acquirer and Transporters ltd is a target company. Basic
information is as follows
Particulars Vehicles Transporters
EPS
Next year DPS
Market price Rs.
Number of shares
Present growth rate
Growth rate because of
improvement to be brought about by
Vehicles ltd
3.00
1.00
40
3000
–
–
1.20
0.75
15
1500
5%
8%
Proposals for merger are
• Either cash of 20/- per share or
• 1 share of Vehicles for every 3 shares of Transporters. Show the costs and gain
for the two alternatives.
23. Balance sheet of R ltd as on 31st March 2010
Liabilities Rs.
(lakhs)
Assets Rs. (lakhs)
Equity share capital
Fully paid up shares of Rs.
100 each
General reserve
Profit and loss account
Sundry creditors
Provisions for Income tax
200
40
32
128
60
Land and building
Plant and machinery
Patent
Stock
Sundry debtors
Bank
Preliminary expenses
110
130
20
48
88
52
12
460 460
The expert valuer valued the land and building at Rs. 240 lakhs. Goodwill at Rs.
160 lakhs and plant at Rs. 120 lakhs. Out of the total debtors, it is found that
debtors Rs. 8 lakhs are bad.
The profits of the company have been as follows.
2007-08- Rs. 92 lakhs
2008-09 – Rs. 88 lakhs
2009-2010 – Rs. 96 lakhs
The company follows the practice of transferring 25% of profits to general
reserve. Similar type of companies earn at 10% of the value of their shares. Plant
5
and machinery and land and building have been depreciated at 15% and 10%
respectively
Ascertain the value of shares of the company under
Intrinsic value method
Yield value method
Fair value method
SECTION – D
IV) Compulsory question. (1 x 15=15)
24.
Dry twigs and fresh blossoms ltd is always discarding old lines and introducing new
lines of products and is at present considering at present three alternative promotional
plans for ushering in new products. Various combinations of prices, development
expenditure and promotional outlays are involved in these plans. High, medium and
low forecast of revenues under each plan have been formulated and their respective
probabilities of occurrence have been estimated. These budgeted revenues and
probabilities along with other relevant data are summarized below
Plan I Plan II Plan III
Budgeted revenue with
probability
High
Medium
Low
Variable cost as % of revenue
Initial investment
Life in years
30 (0.3)
20(0.3)
5(0.4)
60%
25
8
24(0.2)
20(0.7)
15(0.1)
75%
20
8
50(0.2)
25(0.5)
0(0.3)
70%
24
8
The company’s cost of capital is 12% and the income tax rate is 40%. Investment in
promotional programmes will be amortized by the straight line method. The company
will have net taxable income each year, regardless of the success or failure of the new
products.
• Substantiating with figures, make a detailed analysis and find out which of the
promotional plans is expected to be the most profitable?
• In the worst event happened, which of the plans would result in maximizing the
profits.
St. Joseph’s College of Commerce BBM 2013 V Sem Advanced Financial Accounting (Elective II Accounts) Question Paper PDF Download
1
ST. JOSEPH’S COLLEGEOF COMMERCE (AUTONOMOUS)
END SEMESTER EXMAINATION -OCTOBER 2013
B.B.M – V SEMESTER
ADVANCED FINANCIAL ACCOUNTING (ELECTIVE P- II – ACCOUNTS)
TIME: 3 HOURS MAX MARKS-100
SECTION – A
I. Answer ANY TEN from the following questions. (10X2=20)
1. Give the meaning of the term Holding Company.
2. Explain the term Minority Interest.
3. How do you treat fictitious assets while preparing consolidated balance sheet of holding
company and the subsidiary.
4. What do you mean by Social Accounting?
5. Give the meaning of the term Human resource accounting.
6. Mention the various approaches to human resource accounting.
7. Explain the term Accounting for price level changes.
8. What are the various approaches to Price level accounting.
9. Explain the term EVA.
10. What do you mean by Value Added?
11. What are the advantages of Value added statements?
12. Explain the concept of ‘Environmental Accounting’.
SECTION – B
II. Answer ANY FOUR from the following questions. (4X5=20)
13. H Ltd., acquired all the shares in S ltd., on 1st January, 2006 and the balance sheets of the two
companies on 31st, March 2006 were as follows:
Liabilities H Ltd S Ltd Assets H Ltd., S Ltd.,
Share capital 50,000 30,000 Sundry assets 65,000 70,000
Reserves 1-4-2005 20,000 15,000 Shares in S Ltd., at
cost
50,000 –
Profit and loss
account
25,000 10,000
Sundry creditors 20,000 15,000
Total 1,15,000 70,000 Total 1,15,000 70,000
The profit and loss account of S Ltd., had a credit balance of Rs. 3,000 on 1st April, 2005. Prepare
a consolidated balance sheet as on 31st March 2006.
14. From the information given below, ascertain the cost of sales and closing inventory under
Current Purchasing Power method if the organization follows FIFO and LIFO system.
2
Historical cost General price index
Inventory as on 31-3-2011 40,000 200
Purchases during 2011-12 3,10,000 220(average for 2011-12)
Inventory on 31-3-2012 50,000 230
15. A firm purchased machinery for a sum of Rs. 2 lakhs on January 1, 2008. It has expected life
of 10 years without any scarp value. The price indices for the asset were as follows:
Jan 1, 2008 100
Jan 1, 2011 160
Dec 31, 2011 175
You are required to value the machinery on January 1, 2011 and December 31, 2011, both
according to Historical cost accounting and current cost accounting system, charging
depreciation on straight line basis. Also find the amount which needs to be adjusted for
appreciation during 2011.
16. Briefly explain the various approaches to Social Accounting
17. What are the various limitations of Human Resource Accounting?
18. Write a note on the reporting requirements of environmental accounting.
SECTION – C
III. Answer ANY THREE from the following questions. (3X15=45)
19. The summarized balance sheet of H and S Ltd., on December 31st, 2005 are as follows:
Liabilities H Ltd S Ltd Assets H Ltd., S Ltd.,
Share capital (Rs. 10) 5,00,000 1,00,000 Assets 5,00,000 1,70,000
Reserves 80,000 30,000 8,000 shares in S
Ltd.,
1,40,000
Profit and loss
account
60,000 40,000
Total 6,40,000 1,70,000 Total 6,40,000 1,70,000
S Ltd., had the credit balance of Rs. 30,000 in the reserves when H Ltd., acquired shares in S
Ltd., decided to make a bonus issue out of the post-acquisition profits of two shares of Rs. 10
each fully paid for every five shares held. Calculate the cost of control before the issue of bonus
shares and after the issue of bonus shares. Also make the consolidated balance sheet after the
issue of bonus shares.
20. The balance sheet of a partnership firm as on 1st April 2011 and the profit and loss statement
for the year ending March 2012 are given below:
3
Balance Sheet
As on 1-4-2011
Liabilities Rs. Assets Rs.
Capital 4,00,000 Plant and
machinery
3,00,000
13% loan 1,00,000 Furniture and
fixture
40,000
Current
Liabilities
50,000 Inventory 60,000
Debtors 50,000
Cash 1,00,000
Total 5,50,000 Total 5,50,000
Profit and loss statement for the year ending 31st, March 2012
Sales 10,00,000
Less: COGS- opening
inventory
60,000
Add: Purchases 7,10,000
7,70,000
Less: closing inventory 70,000
Gross profit 7,00,000
3,00,000
Less: operating expenses 1,51,000
Interest on loan 13,000
Depreciation on machinery 45,000
Depreciation on furniture 4,000 2,13,000
Net profit 87,000
Debtors and current liabilities balances remained constant throughout the year. Interest on
debentures was paid on 31-3-2012
The general price index was as follows:
On 1st, April 2011: 300 Average for the year: 320 on March 31st 2012 360
You are required to prepare financial statements for the year 2011-12 after adjusting for price
level changes under current purchasing power method.
21. From the following information taken from the books of F Ltd., relating to the staff and
community benefits, prepare a statement classifying the various items under the appropriate
heads and INTERPRET THE SAME
Environmental improvements 20,10,000
Medical facilities 45,00,000
Training programmes 10,25,000
Generation of Job opportunities 60,75,000
Municipal taxes 10,70,000
4
Increase in cost of living in the vicinity due to a thermal power
station
16,55,000
Concessional transport, water supply 11,25,000
Extra work put in by staff and officers for drought relief 18,50,000
Leave encashment and leave travel benefits 52,00,000
Educational facilities for children of staff members 21,60,000
Subsidized canteen facilities 14,40,000
Generation of business 25,00,000
22. The following is the profit and loss account of F Ltd., which you are required to prepare a
Gross value added statement and reconcile the same with Profit before taxation
Income: Sales 28,500
Other income 750 29,250
Expenditure: operating cost 25,600
Excise duty 1,700
Interest on bank overdraft 100
Interest on 12% debentures 1,150 28,550
Less: Profit before depreciation 700
Depreciation 250
Profit before tax 450
Less: Tax provision 270
Net profit after tax 180
Less: transfer to replacement
reserve
30
Balance profit 150
Less: dividend 50
Retained profit 100
Note:
a) Sales are net after deducting discounts, returns and sales tax
b) Operating cost includes Rs (000’s) 10,200 as wages, salaries and other benefits to employees
c) Bank overdraft is a temporary source of finance
d) Provision for tax includes Rs (000’s) 70 for deferred tax.
23. From the following information, compute EVA of Auto Ltd., (assume 35% tax rate)
Equity share capital 1,000 lakhs
12% debenture 500 lakhs
PE ratio 5 times
Financial leverage 1.5 times
Show your working with the help of Profit and loss statements, WACC, EVA (each statement
carries 5 marks)
5
SECTION – D
IV) Case Study – compulsory question. ( 15 marks)
24. The balance sheets of Hari and Suri Ltd., as on 31st March 2006 are as follows:
Balance sheet
As on March 31, 2006
Share Capital (Rs.10 ) 4,00,000 1,00,000 Plant and
Machinery
4,80,000 90,000
General reserve 1-4-
2005
2,80,000 34,000 Furniture 15,000 27,000
Profit and loss account 1,70,000 42,000 Investment 2,00,000
Creditors 70,000 35,000 Stock 95,000 42,000
Debtors 60,000 32,000
Cash at bank 70,000 20,000
Total 9,20,000 2,11,000 Total 9,20,000 2,11,000
The following information is also given to you:
a) Hari Ltd., acquired 8,000 equity shares in Suri Ltd., as at 1st July, 2005 at a cost of Rs.
2,00,000
b) Stock of Hari Ltd., includes Rs. 6,000 relating to stock purchased from Suri ltd., which
follows the practice of charging 25% extra on the cost for determining the sale price
c) Creditors of Hari ltd., include Rs. 10,000 on account of purchases from Suri Ltd.,
d) Profit and loss account of Hari ltd., includes dividend @10% for the year 2004-2005
received form Suri Ltd., which declared and paid it after 1st, July 2005.
e) Balance in Suri Ltd., profit and loss account on 1st April 2005 was Rs. 26,000. Dividend @
10% for the year 2004-05 was declared out of this balance after 1st July 2005
f) Profits during the year 2005-06 have been earned on uniform basis throughout the year
Prepare consolidated balance sheet of Hari Ltd., and its subsidiary Suri Ltd., as at 31st
March 2006. Submit all your working notes neatly
**************************
St. Joseph’s College of Commerce BBM 2013 V Sem Accounting For Management Decision Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXMAINATION OCTOBER 2013
B.B.M – V SEMESTER
ACCOUNTING FOR MANAGEMENT DECISION
Time: 3 HOURS MAX.MARKS: 100
SECTION – A
I) Answer ALL the following questions. (10X2=20)
1. Write a short note on cost driver?
2. What is the meaning of marginal cost?
3. Explain briefly the circumstances under which selling below marginal cost may be
justified.
4. What is limiting factor?
5. Explain the terms (a) Differential Cost (b) Replacement Cost.
6. What are the objectives of Budgetary Control ?
7. True or False: (i) Break even sales in Rs x P/V Ratio= Fixed Cost
(ii) Profit is the difference between sales and contribution
8. What is the meaning of Sunk Cost?
9. What is the difference between Committed Fixed Cost and Discretionary Fixed Cost?
10. When sales increase from Rs. 20,000 to Rs. 40,000, while profit increase from Rs. 1,000 to
Rs. 2,000 , P/V ratio is_____________________
SECTION – B
II) Answer any FOUR questions. (4×5=20 )
11. Briefly explain differences between Absorption Costing and Marginal Costing.
12. What are the Essentials of a good Budgetary System?
13. Explain the steps in Activity Based costing.
14. Following is the data taken from the records of a concern manufacturing a special part
ABL.
Particulars Rs.
Selling price per unit Rs. 25
Direct material cost per unit Rs. 6
Direct labour cost per unit Rs. 3
Variable overhead cost per unit Rs. 2
Budgeted level of output 75,000 units
Budgeted recovery rate of fixed overheads cost per unit Rs.5
You are required to :
(a) Draw a break-even chart and show the break-even point.
(b) IN the same chart show the impact on break-even point:
(i) If selling price per unit is increased by 20% and
(ii) If selling price per unit is decreased by 10%
2
15. A department of Alstom India Company attains sales of rs. 6,00,000 at 80% of its normal
capacity. Its expenses are given below:
Particulars Rs. Per unit
Office salaries 90,000
General expenses 2% of sales
Depreciation 7,500
Rent and rates 8,750
Selling Cost:
Salaries 8% of sales
Travelling expenses 2% of sales
Sales office 1% of sales
General expenses 1% of sales
Distribution Cost:
Wages 15,000
Rent 1% of sales
Other expenses 4% of sales
Draw up Flexible Administration, Selling and Distribution Costs Budgets, Operating at
90 per cent, 100 per cent and 110 per cent of normal capacity.
16. From the following information, prepare an Income Statement under:
(a) Marginal costing (b) Absorption costing
Particulars Product
A B C
Direct materials 7,500 30,000 3,000
Direct Wages 9,000 9,000 1,500
Factory overhead Fixed 3,000 1,500 1,500
Variable 3,900 9,000 4,500
Selling overhead Fixed 1,500 900 600
Variable 2,100 6,000 3,000
Sales 32,000 61,000 16,000
Fixed factory overhead and fixed selling overhead were apportioned to products A,B
and C on equitable bases.
SECTION – C
III) Answer any THREE out the following : (3×15=45 )
17. Company A and Company B both under the same management make and sell the same
type of product. Their budgeted profit and loss accounts for the year ending 2011 are as
follows:
3
Particulars Company A
Rs Rs.
Company B
Rs Rs.
Sales
Less: Variable cost
Fixed cost
2,40,000
30,000
3,00,000
2,70,000
2,00,000
70,000
3,00,000
2,70,000
Profit 30,000 30,000
You are required to:
(a) Calculate the break-even points for each company.
(b) Calculate the sales volume at which each of the two companies will make a profit of Rs.
10,000.
(c) Calculate MOS
(d) State which company is likely to earn greater profits in conditions of :
(i) Heavy demand for the product.
(ii) Low demand for the product.
Give reasons.
18. A B Ltd is manufacturing three products Micro wave oven, Washing Machine and
Refrigerator and selling them in a competitive market. Details of current demand,
selling price and cost structure are given below:
Particulars Micro wave oven, Washing Machine Refrigerator
Expected demand
(units)
10,000 12,000 20,000
Selling price per unit 20 16 10
Variable cost per unit
Direct materials
(Rs. 10/kg)
6 4 2
Direct labour
(Rs. 15/ hr)
3 3 1.50
Variable overheads 2 1 1
Fixed overhead per
units
5 4 2
The company is frequently affected by acute scarcity of raw material and high labour
turnover. During the next period, it is expected to have one of the following situations:
(a) Raw Materials available will be only 12,100 Kg.
(b) Direct labour hours available will be only 5,000 hrs.
Suggest the best production plan in each case and the resultant profit that the
company would earn according to your suggestion.
4
19. Explain briefly the following concepts.
a)Life cycle costing.
b) Kaizen costing,
c) Balance score card.
20. Prepare a Cash Budget for the three months ending 30th June 2012 from the information
give below: (a)
Month Sales (Rs) Materials (Rs) Wages (Rs) Overheads (Rs)
February 14,000 9,600 3,000 1,700
March 15,000 9,000 3,000 1,900
April 16,000 9,200 3,200 2,000
May 17,000 10,000 3,600 2,200
June 18,000 10,400 4,000 2,300
b) Credit terms are: Sale and debtors – 10% sales are on cash, 50% of the credit sales
are collected next month and the balance in the following month.
Creditors Materials 2 month
Wages ¼ month
Overheads ½ month
c) Cash and bank balance on 1st April 2012. Is expected to be Rs. 6,000
Other relevant information are:
(i) Plant and machinery will be installed in February 2012 at a cost of Rs. 96,000.
The monthly installment of Rs. 2,000 is payable from April onwards.
(ii) Dividend @ 5% on Preference Share Capital of Rs. 2,00,000 will be paid on 1st
June .
(iii) Advance to be received for sale of vehicles Rs. 9,000 in June.
(iv) Dividends form investments amounting to Rs. 1,000 are expected to be
received in June.
(v) Income tax (advance ) to be paid in June is Rs. 2,000
21. Explain the following concepts with the examples:
a) Relevant Cost
b) Opportunity Cost
c) Decision Driven Cost.
5
SECTION – D
IV) Compulsory question (15 Marks)
22. Excel Parts Ltd has an annul production of 90,000 units for a motor component. The
component cost structure is as below:
Materials 270 per unit.
Labour (25% fixed) 180 per unit
Expenses:
Variable 90 per unit
Fixed 135 per unit
Total 675 per unit
(a) The purchase manger has an offer from a supplier who is willing to supply the
component at Rs. 540. Should the component be purchased and production stopped?
(b) Assume the resources now used for this component’s manufacture are to be used to
produced another new product for which the selling price is Rs. 485
In the latter case, the material price will be Rs. 200 per unit . 90,000 units of this
product can be produced at the same cost basis as above for labour and expenses .
Discuss whether it would be advisable to divert the resources to manufacture that
new product, on the footing that the component presently being produced would,
instead of being produced, be purchased from the market.
St. Joseph’s College of Commerce BBM 2013 V Sem Accounting & Information System (Elective I Accounts) Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
B.B.M. – V SEMESTER
ACCOUNTING & INFORMATION SYSTEM (ELECTIVE P-I – ACCOUNTS)
Time: 3 hours Max Marks: 100
SECTION-A
I) Answer ALL the following questions briefly in two or three sentence
(10×2=20)
1. What is an Information System? What are their basic classifications?
2. Is the use of Interaction and Interdependence of the system is similar. Why or
why not?
3. What is the use of Journal voucher in Tally?
4. What is GIGO?
5. What is Auditing around the computer?
6. What is consumer to consumer ecommerce?
7. What do you mean by EDI?
8. What is a proxy server? What are its important functions?
9. What is a cryptogram? What are the two types of cipher system?
10. How to delete a ledger which is created in Tally?
SECTION-B
II. Answer any FOUR questions from the following: (4 x5=20)
11. Explain how Accounting Information System helps in business?
12. Explain the differences between Traditional Auditing and Information
System Auditing?
13. Explain the company creation menu in Tally.
14. Explain Digital Signature and Digital Certificate.
15. Explain EFT with a neat diagram
16. From the following balance sheets of X Co. Ltd., you are required to prepare a
schedule of changes in working capital and statement of flow of funds.
2
Dec.31,2007(Rs) Dec.31,2008(Rs)
Assets:
Land and Building 50000 50000
Plant 24000 34000
Stock 9000 7000
Debtors 16500 19500
Cash at Bank 4000 9000
Capital and Liabilities
Capital 80000 85000
P&L Appropriation a/c 14500 24500
Creditors 9000 5000
Mortgage Loan —— 5000
SECTION – C
III Answer ANY THREE questions from the following: (3×15=45)
17. Can business use Internet Technologies to help a company to gain
competitive advantage? Explain?
18. Explain the steps to conduct an Information System Audit.
19. Explain SET.
20. What are the elements of a system? Can we have a viable system without feed
back? Is feedback and control is related to each other? Explain.
21. Explain the role of ecommerce in business.
SECTION – D
IV Compulsory Question (1×15=15)
22.
Create the following transactions with necessary Journal, Group and pass it to
the vouchers with voucher buttons ad date.
3
2012
April 1 Amir started business with cash Rs.100000.He opens an account with
AXIS Bank and deposits Rs.50000.
April 2 bought furniture with Rs.5000 machinery for Rs.14000
April 3 Sold goods for 15000.
April5.Purchased goods worth Rs.16000 from Anil, trade discount allowed by
him 20%.
April 6 Withdrew cash for personal expense Rs.1000 and for business use
Rs.2000
April 8 sold goods to Mr. Mike Rs.5000 on credit
April 10 Mr. Mike returned goods Rs.1000
April14 Received cash in full settlement from Mr. Mike Rs.4000
April 16Paid carriage on goods purchased Rs.600
April 18 Paid carriage on goods sold Rs.700
April 20 bought goods worth Rs.2100 from Mr.Ramesh and supplied them to
Mr. Suresh at Rs.3000
April 21Mr.Suresh returns goods worth Rs.100, which in turn were sent to
Mr.Ramesh
April 24.Paid salary Rs.1500 to staff
April 25.Purchased one laptop for Rs.50000 from ‘E-Zone‘ on credit.
April 26 Bought 100 shares of ABC &Co.Ltd at Rs.35 per share, brokerage paid
Rs.20.
St. Joseph’s College of Commerce BBM 2013 III Sem Services Management Question Paper PDF Download
1
ST. JOSEPH’S COLLEGE OF COMMERCE (AUTONOMOUS)
END SEMESTER EXAMINATION – OCTOBER 2013
BBM – III SEMESTER
SERVICES MANAGEMENT
Time: 3 Hours Max. Marks: 100
SECTION – A
I) Answer ALL the following questions: (10×2=20)
1. What is ‘Pricing’?
2. What are the four possible scenarios that you can come across, when you think of
Managing ‘Demand and Supply’ in a service firm?
3. Name four factors affecting ‘Direct Selling’.
4. Define ‘Positioning’.
5. What do you mean Event Management?
6. What are the advantages of Empowerment of Employees?
7. Name the two Integration processes, with its sub-processes – that are commonly
followed to gain Competitive Advantage.
8. Name any four new concepts in Accommodation pertaining to ‘Hotel Industry’?
9. What do you mean by Financial Bonds?
10. Name the two ways of managing ‘Service Perishability’.
SECTION – B
II) Answer ANY FOUR from the following questions: (4×5=20)
11. Considering yourself to be a professional in designing service firms, explain the
important factors that you will think of while working on the ‘Look of the
Premises’.
12. Explain the common types of Consultants.
13. Explain the Guest Cycle in a Hotel.
14. Explain the Characteristics of Services.
15. What is a 80/20 model? Explain the different layers of a ‘Customer Pyramid’.
16. Explain the various stages that a customer goes through while he is thinking of
trying a new service in his life.
Section – C
III) Answer ANY THREE from the following questions: (3×15=45)
17. Explain in detail the characteristics of Buyers. What are the problems that a
buyer faces while evaluating a service? What are the different strategies by which
you can acquire Competitive Advantage to your firm?
2
18. Enumerate the various classifications of Hotel Industry in Indian Scenario.
Explain the various types of Hospitality ownership and affiliations.
19. Due to the number of the services that are available in a given society, it is very
complicated to study them and analyze them, which is a common problem of
any person who tries a research on services, to help such a researcher can you
describe the classification of services.
20. Describe the process of implementing Service Quality Management. What are the
benefits of Service Quality Management?
21. Enumerate the steps in developing an effective communication. Also design a
proper Promotion Mix in regards to a newly launched gymnasium.
Section – D
IV) Case Study – Compulsory Question: (15marks)
22.
Consider the following story to understand customer satisfaction in service delivery –
An annoyed and irritated customer walked into a watch repair shop with a wristwatch
that was repaired and had the battery changed a few days ago, but now was in the same
condition as it was before the repair. The person behind the counter acknowledged the
fact that he had changed the battery but would look into the problem.
This gesture immediately eased the tension of the customer, but who still had doubts
about the quality of the battery. Understanding from the body language of the
customer, he showed that the little cell was active with 1.6V of current and confirmed
that there still was a guarantee period of one year for the battery.
He then walked in, to get the machine cleaned. As the customer waited for the job to be
done, she noticed that, other customers who came into the shop, most of them being
greeted by their name. This further changed the attitude of the customer, whose
aggressiveness had all disappeared.
The man returned the watch to the customer and assured that everything was fine. He
even refused to accept anything towards the repair as the customer had already paid
before. By refusing to accept a little money he had gained a lot of goodwill. At the end
he had a relieved and joyous customer who would evangelize his shop to all friends
and family.
Questions:
1. In light of the above, explain the as to the magic that happened to the
customer in terms of customer satisfaction / Loyalty Relationship.
2. Explain the common churn driver and the strategies to reduce the same.