Loyola College B.Com April 2009 Human Resource Management Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 26

FIFTH SEMESTER – April 2009

CO 5502 – HUMAN RESOURCE MANAGEMENT

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

SECTION-A

Explain the following concepts in FIVE lines each (10 x 2 = 20)

Employee Turnover
Motivation
Human Resource Planning
Application Blank
Psychological Tests
Indirect Interview
Off-the-job training
Sensitivity Training
Employee Grievance
MBO method of performance appraisal

SECTION-B

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

What are the uses of Performance appraisal ? Describe any two modern methods of performance appraisal.
Describe the challenges of a HR Manager in the modern corporate scenario.
What are the qualities of a good HR Manager?
Define Job Analysis. Explain with a suitable example the components of job analysis.
Describe briefly the important external sources of recruitment.
State the objectives of “human resource” planning.
State the objectives of ‘training’. Briefly describe any two ‘on-the-job’ training methods.
Describe Maslow’s Need Theory and also state the criticisms of the theory.

SECTION-C

Answer any TWO questions. Answer should not exceed 4-6 pages each (2 x 20 = 40)

Describe the functions of Human Resource Management.
Outline the selection procedure to be adopted while recruiting salesmen for a company which manufactures and sells consumer durables.
Explain the various steps involved in a grievance producer.

Go To Main Page

Loyola College B.Com April 2009 Financial Services Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 22

FIFTH SEMESTER – April 2009

CO 5402 – FINANCIAL SERVICES

Date & Time: 30/04/2009 / 1:00 – 4:00 Dept. No. Max. : 100 Marks

PART – A

ANSWER ALL QUESTIONS (10 x2=20)

Who is a merchant banker?
What is the role of merchant banker in the issue of prospectus?
Write a note on forfaiting in India.
List out the key elements of factoring?
What are the benefits of financial factoring?
What do you understand by SPV?
Write a note on hands-holding strategy of Venture Capital Institutions?
Explain the term ESOP.
What is consortium finance?
What are the conditions laid down by SEBI pertaining to pre-issue obligations?

PART – B

ANSWER ANY FIVE QUESTIONS (5 x 8=40)

What are the drawbacks of merchant banks?
State the role of merchant bankers in a public issue.
How do you evaluate lease from lessee point of view?
What are the merits of leasing?
What are the various types of factoring?
Briefly explain the process of securitization.
Write a note on First Chicago Model of venture capital.
M/s. Digger Earthmoving Equipment wishes to purchase an equipment costing Rs.250000 having a life of 5 years and a residual value of Rs.50000 at the end of its life. The firm provides depreciation on original cost method. The firm’s revenue is expected to increase by Rs.150000 p.a. and raise its operating expenses (including depreciation and interest) by Rs.70000 p.a. Tax rate is 50% and the cost of capital is 10%. The asset can also be leased for a yearly rental of Rs.65000 p.a. Its incremental revenue will be Rs.150000 p.a. and the expected operating expenses Rs.60000 p.a. Evaluate the proposal.

PART – C

ANSWER ANY TWO QUESTIONS (2 X20=40)

What is Venture Capital? What are the reasons for its slow growth in India?
(a)Explain the process of forfaiting.

(b)Bring out the merits and demerits of forfaiting.

Discuss the various types of leasing.

Go To Main Page

Loyola College B.Com April 2009 Financial Management Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com.,B.B.A. DEGREE EXAMINATION – COMMERCE & BUS.ADMIN.

KP 09

THIRD SEMESTER – April 2009

CO 3201 – FINANCIAL MANAGEMENT

Date & Time: 16/04/2009 / 1:00 – 4:00 Dept. No. Max. : 100 Marks

SECTION – A

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

Explain the term “operating cycle”.
List out any four sources of short-term loan financing.
Define the term “dividend policy”.
How does the nature of enterprise affects the capital structure of the company?
Explain the meaning of Trading on equity.
Calculate the Raw material holding period in days from the following:

Raw material on 1.1.2007 Rs.300

Raw material on 31.12.2007 Rs.250

Raw material purchased during the year Rs.500

Period covered 365 days

Cee Ltd. has issued Rs.200 preference shares redeemable at a premium of 5% with 12 years maturity. Coupon rate is 10%. Floatation cost is 2%. Calculate the cost of preference shares.
The degree of operating leverage is 2.5 and degree of combined leverage is 4. By what percentage will EBIT increase if sales increase by 5 per cent?
A project requires Rs.30,000 as initial investment and it will generate an annual cash inflow of Rs.6,000 for ten years. Compute the pay-back period.
State true or false:

Pay-back technique takes into consideration cash flows after the pay-back period.
In case of trading firm, the operating cycle is longer than that for a manufacturing firm.

SECTION – B

Answer any five questions: (5×8=40)

Explain the term “security financing”. State the merits of different types of security financing?
What are “Bonus shares”? Explain the advantages of issuing bonus shares.
Write short note on: a) Cost of retained earnings b) optimum capital structure c) working capital management d) Financial leverage

The existing capital structure of Cassel Ltd is as follows:

Equity shares of Rs.100 each Rs.4,00,000

Retained earnings Rs.1,00,000

7% preference shares Rs.2,50,000

5% debentures Rs.2,50,000

The existing rate of return on the company’s capital employed is 12% and tax rate 50%. The company requires a sum of Rs.3,00,000 to finance its expansion program, for which it is considering the following options:

Issue 3,000 equity shares
b) Issue 10% preference shares

It is estimated the Price Earnings Ratio in the above two financing options would be 16 and 14 respectively, which option would you recommend.

Rai Ltd plans a production of 78000 units per annum. Selling price is Rs.100 per unit. Raw material, direct wages and overheads comprise of 40%, 15% and 25% of selling price. Raw material is in stock for 3 months and finished goods for 2 months. Production process takes 1 month. Credit allowed by suppliers is 1 month and credit given to debtors is 2 months.

Raw material is introduced at the beginning of the process. Wages and overheads in WIP may be assumed to be 50%.

Lag in payment of wages is 1.5 months. Calculate the working capital required at cash cost.

Calculate the Degree of operating leverage, degree of financial leverage and the degree of combined leverage from the following data and interpret the results:

Output (in units)	30,000
Fixed costs	Rs.3,50,000
Variable cost per unit	Re.1.00
Interest expenses	Rs.25,000
Selling price per unit	Rs.300

X Ltd is contemplating investment in a project which requires an initial investment of Rs.1,40,000. The cost of capital is 8%. The Cash flow after tax are as under:

Year	Rs.
1	30,000
2	40,000
3	60,000
4	30,000
5	20,000

Calculate the Internal rate of return and suggest whether the project should be accepted or not.

The balance sheet of Apple Ltd is given below:

Liabilities	Rs.	Assets	Rs.
Equity capital Rs.10 each	9,00,000	Fixed assets	22,50,000
10% long term debt	12,00,000	Current assets	7,50,000
Reserves	3,00,000
Current liabilities	6,00,000
	30,00,000		30,00,000

Tax rate is 50%. Determine the likely level of EBIT, if EPS should be a) Re.1 b) Rs.3 c) Rs.0.

SECTION – C

Answer any two questions: (2×20=40)

What is meant by financial management? What are its objectives? Explain its functions.

Philips Ltd is proposing to take up a project which will need an investment of Rs. 4,00,000. The plant and machinery required under the project will have a scrap value of Rs. 20,000 at the end of its useful life of 5 years. The cost of capital is 10%. Depreciation is to be charged according to the straight line method. Tax rate is 50%. The earnings before tax are estimated to be as follows:

Year	Rs.
1	1,00,000
2	1,75,000
3	2,00,000
4	1,50,000
5	90,000

Calculate: a) Average rate of return b) Pay back period c) Net present value d) Profitability index

Quest Ltd. has the following book value capital structures:

Rs.

Equity capital Rs.100 each 200 lakhs

12% preference capital Rs.100 each 20 lakhs

14% debentures Rs.100 each 100 lakhs

Retained earnings 240 lakhs

10% Term loan 160 lakhs

The next expected dividend is Rs. 30 per share. The dividend is expected to grow at 5% per annum. Market price of the share is Rs. 200. Tax rate is 50%. Calculate Weighted Average cost of capital using book value as weights.

Go To Main Page

Loyola College B.Com April 2009 Financial Management (2) Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 32

SIXTH SEMESTER – April 2009

CO 6604 – FINANCIAL MANAGEMENT

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

SECTION-A(10*2=20 marks)

ANSWER ALL QUESTIONS

Give the meaning of finance function?

What is optimum capital structure?

Explain the concept of cost of capital

What is cost of Retained earnings?

What is operating cycle of business?

If you deposit Rs.1,000 to-day in a bank which pays 10% interest compounded

annually,how much will the deposit grow to after 8 years?

A project costs Rs.1,00,000 and yields an annual cash inflow of Rs.20,000 for 7

years.Calculate pay-back period?

Calculate operating leverage from the following details

Sales – 2,00,000 units @Rs.8 per unit

Variable costs-Rs.2 per unit

Fixed cost-Rs.30,000

Initial outlay-Rs.50,000;Life of asset-5 years;Estimated cash flow Rs.12,500.Calculate

internal rate of return.

Estimated cost of goods sold Rs.600 lakhs;Expected operating cycle in 90

days,desired cash balance Rs.1 lakh. What is expected working capital

requirement?(Assume 360 days in a year)

SECTION-B(5*8=40 marks)

ANSWER ANY FIVE QUESTIONS

A company wishes to determine the optimal capital structure,from the following

selected information supplied to you,determine the optimal capital structure of the

company.

Structure Dept.amt Equity.amt After tax cost of dept. Ke

Rs. % %

4,00,000 1,00,000 9 10
2,50,000 2,50,000 6 11
1,00,000 4,00,000 5 14

A finance company advertises that it may pay a lumpsum of Rs.8000 at the end of 6

years to the investors who deposits anually Rs.1000 for 6 years.What interest rate is

implicit in this offer?

A company’s current earnings areRs.1,25,000 to be distributed among 8000

shares.The market price of each share is Rs.150 and the growth rate of dividend is

estimated at 9%.compute the cost of equity capital.

From the following information ,you are required to find out the extent of operating

leverage in the year 2008

EBIT(2007) Rs.30,000;sales(2007) 1,50,000 units

EBIT(2008) Rs.35,000;sales(2008) 1,80,000 units

Project X initially costs Rs.2,50,000.It generates the following cash flows:

Year cash inflows Present value of

Rs Re.1 @10%

1 90,000 0.909

2 80,000 0.826

3 70,000 0.751

4 60,000 0.683

5 50,000 0.621

Taking cut off rate as 10% Suggest whether the project should be accepted or not.

Explain the meaning of financial management. What are its objectives?

Explain the factors which should be taken into account while making a capital

investment decision.

Describe in brief the various factors which are taken into account in determining the

working capital needs of a firm.

SECTION-C(2×20=40 MARKS)

ANSWER ANY TWO QUESTIONS

Discuss the various factors influencing the capital structure of a corporation

A choice is to be made between two competing projects which require an equal

investment of Rs.50,000 and are expected to generate net cash flows as under:

Year Project I Project II

Rs. Rs.

1 25,000 10,000

2 15,000 12,000

3 10,000 18,000

4 NIL 25,000

5 12,000 8,000

6 6,000 4,000

The cost of capital of the company is 10%. The following are the present value @10%

per annum:

Year PV factors @ 10%p.a.

1 0.909

2 0.826

3 0.751

4 0.683

5 0.621

6 0.564

Which project proposal should be chosen and why?

Evaluate the projects proposals under;

(a) pay-back period and

(b)Discounted cash flow methods.

A co require Rs 20,00,000/- for a new project. It has identified 3 financing options

for the same.

Issue 20,000/ equity shares of Rs. 100/ each.
Issue 10,000/ equity share of Rs. 100/ each and raise a bank loan @ 15% per annum for the balance
Issue 15,000/ equity share of Rs. 100/ each and Rs. 5,00,000/ 14% Debentures.

The company expects to earn a profit of Rs. 5,00,000/ before interest and tax. If the tax rate is 50% which financing option would you recommend..

Go To Main Page

Loyola College B.Com April 2009 Financial Accounting Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 01

FIRST SEMESTER – April 2009

CO 1500 – FINANCIAL ACCOUNTING

Date & Time: 20/04/2009 / 1:00 – 4:00 Dept. No. Max. : 100 Marks

SECTION – A

Answer ALL questions: 10 x 2 = 20

Choose the correct answer:

Income Tax paid by a sole trader is shown:

On the debit side of Trading Account
On the debit side of Profit & Loss Account
By way of deduction from the capital in the balance sheet.

Fill in the blanks:

The difference between cash sent accounts appearing in the two trial balances i.e. branch trial balance and head office trail balance is called _______________.

Royalty account is in the nature of ___________________ account.
True of False

If the goods are transferred form department X to department Y at selling price which includes a profit of 25% on the cost, the amount of stock reserve on such closing stock(Valued at Rs.60,000) of department Y will be Rs. 15,000.

Ascertain purchases from the following figures:

Cost of goods sold	Rs. 80,700
Opening stock	5,800
Closing stock	6,000

Mahendra and Narendra purchased two assets, particulars of which are given as under:

	Cost	Scrap value		Estimated life
Furniture	Rs. 73,200	Rs. 480	6 years
Plant	Rs. 1,52,800	3,280	8 years

You are required to determine the amount of depreciation to be written off in each case. Assume the company has adopted straight-line method of depreciation.

Calculate the missing figure:

Capital in the beginning?	Capital at the end Rs. 1,82,000
Capital introduced Rs. 47,000	Drawings Rs. 28,000
Loss Rs. 14,000

Calculate bills received from customers:

Opening balance of bills Rs. 7,000	Bills received endorsed to creditors Rs. 1000
Bills dishonoured by customers Rs. 2,000	Bills collected Rs. 13,000
Closing balance of bills Rs. 6,000

Calculate cash price of Machine from the following information:

Down payment Rs. 10,000	Rate of Interest 5% p.a
4 annual Instalments at the end of each year Rs. 10,000

Stock of Rs. 80,000 of M/S Kailash chand & sons has been insured for Rs. 70,000. Loss due to fire is assessed at Rs. 20,000. Calculate what claim M/s Kailash Chand & Sons will get from the Insurance company.

SECTION – B

Answer any FIVE questions: 5 x 8 = 40

What causes depreciation? Discuss them.
Distinguish between hire-purchase and Instalment-purchase system.
Explain in brief the procedure of calculation of total stock and claim for stock lost on the date of fire.
Naresh commenced business in March 2000. He acquired some machines for Rs. 2,00,000 on April 1, 2000. He acquired another machine for Rs. 50,000 on March 1, 2002. He sold Machines, original cost of which was Rs. 60,000 for Rs. 35,000 on October 31, 2001. Assuming depreciation @ 15% under written down value basis, compute the depreciation for the year ended March 31, 2001 and March 31, 2002. Depreciation to be calculated to the nearst rupee.
The following details were extracted from the books of a company for six months ended 31^st March, 2003.

2002 Oct 1 Total balances of accounts of 2002 Oct 1 Provision for

customers Rs. 3,72,000 doubtful debts Rs. 25,000

The transactions for six months ended 31^st March, 2003:

Credit Sales	Rs. 7,30,000	Returns from customers	Rs. 7,400
Cash received by customers	Rs. 7,08,000	Cheques dishonoured	Rs. 2,800
Bills accepted by customers	Rs. 26,000	Bills dishonoured	Rs. 3,600
Bills endorsed	Rs. 7,000	Bad debts written off	Rs. 6,300
Carriage charged to customers	Rs. 1,200	Cash paid to customers for returns	5,000
Cash discount allowed	Rs. 17,800	Bad debts previously written off recovered	1,200
Transfer from bought	Rs. 3,000

Prepare sales ledger adjustment account in general ledger.

The super cycles has a branch at Chennai. Goods are invoiced to the branch at cost plus 25%. Branch is instructed to deposit cash every day in the head office account in the bank. All expenses are paid by cheque by the head office except petty cash expenses which are paid by the Branch manager. From the following particulars, prepare branch account in the books of head office:

Stock on 1^st January 2002	Rs. 2,500	Stock on 31^st December 2002	Rs. 3,000
Sundry debtors on 1^st January 2002	Rs. 1,400	Sundry debtors on 31^st December 2002	Rs. 1,800
Cash sales for the year	Rs. 10,800	Credit sales for the year	Rs. 7,000
Cash remitted to the head office	Rs. 15,000	Furniture purchased by the Br. Manager	Rs. 1,200
Goods invoiced from the head office	Rs. 18,200	Expenses paid by head office	Rs. 1,640
Expenses paid by the Branch	Rs. 120	Cash remitted by H.O to the Branch for purchase of safe	Rs. 1,300

A company leased a mine of 1^st January, 1999 at a minimum rent of Rs. 20,000 merging into a royalty of Rs. 1.50 per ton with power to recoup shortworkings over the first three years of the lease. The output of the mine for the first three years was 9000 tons, 12000 tons, and 16000 tons respectively.

Pass the necessary journal entries for each of the three years in the books of the company.

Fire occured in the premises of Mr. Srinivasan on May 1, 2003 and the stock was destroyed. Following information was available from the records:

Purchases for the year 2002	Rs. 8,88,000	Sales for the year 2002	Rs. 11,60,000
Purchases form Jan 1, 2003 to May 1, 2003	Rs. 1,82,000	Sales from Jan 1, 2003 to May 1, 2003	Rs. 2,40,000
Stock on January 1, 2002	Rs. 1,44,000	Stock on December 31, 2002	Rs. 2,42,000
Wages paid during 2002	Rs. 1,00,000	Wages paid during Jan 1, 2003 to May 1, 2003	Rs. 18,000

The stock salvaged was Rs. 25,000. A fire insurance policy for Rs.2,00,000 was taken to cover the loss by fire.

There was a practice in the concern to value the stock at cost less 10%. But this practice was changed and stock on December 31, 2002 was valued at cost plus 10%.

Calculate the amount of claim to be submitted with the Insurance Company for stock lost by fire.

SECTION – C

Answer any TWO questions: 2 x 20 = 40

Komco Ltd carries on its business through five departments A,B,C,D and E. The following information for 2002 is made available:

Salaries Rs. 11,020; Rent Rs.5,800; Insurance Rs.1,160; Miscellaneous Expenses Rs. 2,610 All these expenses are chargeable to each department in proportion to the cost of articles sold in respective department.
The following balances as at 31.12.2002 were ascertained.

Particulars	A	B	C	D	E
	Rs.	Rs.	Rs.	Rs.	Rs.
Opening stock at cost	10,000	6,000	15,000	8,000	9,000
Purchases	1,00,000	60,000	20,000	52,000	60,000
Sales	96,000	62,000	19,000	46,000	60,000
Closing Stock	23,000	8,000	6,000	2,000	11,000

Prepare the profit & loss account to show the result of each department and also the combined

results with respective % on sales.

Thiru Thomas does not maintain his books in the Double Entry System. From the following information, prepare Trading, Profit & Loss A/C and Balance Sheet as at March 31, 2003:

(i)

Assests and liablilities	31.3.2002	31.3.2003
	Rs.	Rs.
Stock	19,800	1,13,200
Creditors	31,000	14,500
Debtors	1,18,000	1,25,000
Premises	90,000	90,000
Furniture	11,000	11,500
Air-Conditioner	15,000	15,000

(ii) Creditors as at 31.3.2002 include Rs. 15,000 for purchase of Air-Conditioner.

(iii)

Cash transactions:	Rs.
Cash as at April 1, 2002	15,000
Collections from customers	1,60,800
Payments to creditors (Trade)	1,44,000
Rent, rates and taxes	11,500
Salaries	1,12,000
Sundry expenses	18,000
Sundry Income	16,500
Drawings by Thomas	30,000
Loan from Mrs. Fernandes	23,000
Capital introduced	12,000
Cash sales	11,500
Cash purchases	15,000
Payment to creditor for Air-conditioner	15,000

(iv) Bad debts written off 1,200

X purchased five trucks on hire purchase basis on October 1, 2001. The cash price of each truch was Rs. 5,50,000. X was to pay 20% of the cash price at the time of delivery and 25% of the cash price at the end of each of the four subsequent half years beginning from March 31, 2002.

On X’s failure to pay the instalment due on September 30, 2002, it was agreed that X could keep three trucks on the condition that the value of the two trucks would be adjusted against the amount due, the trucks being valued at cost less 25% depreciation.

Show the relevant accounts in the books of X, assuming that the books of account are

closed every year on March 31, and depreciation @ 15% is charged on the original cost of the trucks.

Go To Main Page

Loyola College B.Com April 2009 Creative Advertising Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 28

SIXTH SEMESTER – April 2009

CO 6600 – CREATIVE ADVERTISING

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

SECTION A

ANSWER ALL QUESTIONS (10 X 2 = 20)

What does AIDA stand for in relation to Advertising ?
How does Advertising differ from Publicity ?
What do you understand by USP ?
What is meant by recency effect in perception ?
How is a Market segmented ? Give an example.
Name the Four aspects of a layout of a printed advertisement.
Define an Advertising Appeal ? Mention any four kinds of ad-appeals.
What is the importance of a ‘Slogan’ in an advertisement ? Give an example.
What are the merits and limitations of Advertising through the “NET”?
How do you understand ‘an aggressive advertising’ for FMG’s

SECTION B

ANSWER ANY FIVE QUESTIONS (8 X 5 = 40)

Define ‘Advertising’. What are the functions that Advertising performs ?
What is the need for Advertisement to be ethical ? Illustrate the harmful effects of unethical advertisements.
What is an ‘Ad-Copy Testing and What are the four criteria for such testing ?
How would you select a proper media for an AD-Campaign ?
What do you mean by ‘clutter; ? What are its effects ?
What are the determinants of the size of an advertising budget in a firm ?
What are the myths and symbols that are popularly used in advertisements ?
What are the special aspects of advertising exposure model ?

SECTION C

ANSWER ANY TWO QUESTIONS (2 X 20 = 40)

Modern advertising in the mass media is the best combination of reflecting and challenging

the social and cultural aspects of people. Do you agree ? Discuss giving suitable examples.

Examine the different ways in which Buyers react to an advertisement and explain the buyer motives behind such responses.
You are asked to design an ad for TV exposure in a regional channel for promoting ‘a sun light lotion’ that is environmental friendly, skin caring, sweat free and very economic at the same time. Prepare notes and hints to stream line your thinking and produce an ad script for 30 seconds Ad.

Go To Main Page

Loyola College B.Com April 2009 Cost Accounting Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

KP 25

B.Com. DEGREE EXAMINATION – COMMERCE

FIFTH SEMESTER – April 2009

CO 5501 – COST ACCOUNTING

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

PART – A

Answer ALL questions (10 x 2 = 20 marks)

List out the different methods of costing.
Explain the meaning of prime cost.
What is Inventory Turnover Ratio?
Write a note on ‘Idle Time’.
What is ‘Over Absorption’ of overheads?
Explain the meaning of ‘work certified’.
What do you understand by ‘Normal Loss’?
Find out the selling price: Prime cost per unit Rs.720; works overhead 20% of works cost office overhead: 10% of cost of production; selling over head 20% on sales.
Indicate the basis of apportionment for the overhead expenses mentioned below:-

Rent, Rates and taxes 2) power 3) Factory cleaning 4) Creche expenses.

Ascertain Bonus under Halsey plan:-

Standard time: 15 Hrs; Actual time 10 Hrs; Time rate Rs.2 per Hour.

PART – B

Answer any FIVE Questions (5 x 8 = 40 marks)

Explain the scope and objectives of Cost Accounting?

The accounts of a machine manufacturing company disclose the following information of six months ending 31^st December 2007. Materials used 1,50,00 Direct wages Rs.1,20,000; Factory overheads Rs.30,000 Administrative expenses Rs.15,000

Prepare cost sheet for the half year and calculate the price which the company should quote for the manufacture of a machine requiring materials valued at Rs.1,250 and expenditure in productive wages Rs.750, so that the price might yield a profit of 20% on the selling price.

a) Two components A and B are used as follows:-

Normal usuage : 3,000 units per week each.

Minimum usuage : 1,500 units per week each.

Maximum usuage : 4,500 units per week each.

Re order quantity A: 13,000 units ; B: 14,000 units

Reorder period : A – 4 to 6 weeks ; B – 2 to 4 weeks.

Calculate for each component a) Reorder level b) Minimum level c) Maximum level d) Average stock level.

b) X Y Ltd. Purchased and issued the materials in the following Order.

2005 march 1. Purchased 300 units at Rs.3 per unit.

purchased 500 units at Rs.4 per unit.
Issued 500 units.

12 purchased 700 units at Rs.4.50 per unit

15 Issued 700 units

20 Purchsed 300 units at Rs.5 per unit

30 Issued 150 units

Ascertain the quantity of closing stock as on 31^st march and state its value under ‘weighted average cost’ method.

The following is the data relating to materials received from a supplier as per the invoice.

Material X – 10,000 kgs at Rs.5 per kg 50,000

Material Y – 5,000 kgs at Rs.8 per kg 40,000

Freight 9,000

Excise duty (at 4%) 3,600

———–

1,02,600

————

Shortage due to breakage, considered as normal – Material X 50 kgs. Material Y 40 kgs.

Ascertain the effective cost of the materials per kg. If provision has to be made for a further wastage due to handling in stores of 50 kgs and 60 kgs. Respectively for material X and Y.

Calculate the earning of workders X and Y under (A) Straight piece rate system and (B) Taylor’s differential piece rate system form the following details:

Standard time per unit = 12 minutes, Standard rate per hour = Rs.60, Differentials to be used 80% and 120%.

In a particular day 8 hours, workder ‘X’ produced 30 units and worker ‘Y’ produced 50 units.

Compute Machine hour rate form the information given below:-

Cost of Machine X Rs.13,500

Life of the Machine 10 years

Estimated Scrap value after 10 year Rs.1,980

Working hours 1,800

Insurance (per annum) Rs.45

Cotton wastes (per annum) Rs.75

Rent for dept (per annum) Rs.975

Foreman’s Salary (per annum) Rs.7,500

Lighting for dept (per annum) Rs.360

Repairs for entire life Rs.1,440

Power : 10 units @ 7.5 paise per unit.

Machine X occupies 1/5 of the area and foreman devotes 1/4 th of his time to the machine. The machine has two light points out of the total 12 for lighting in the department.

The following is the information relating to contract No.123.

Contract price Rs.6,00,000 Wages Rs. 1,64,000

General expenses Rs. 8,600 Raw Materials Rs.1,20,000 Plant Rs.20,000

As on date, cash received was Rs.2,40,000 being 80% of work certified. The value of materials remaining at site was Rs.10,000. Depreciate plant by 10%. Prepare contract Account showing profit to be credited to P&L A/C.

Lakshmi Travels, a transport company is running a fleet of six buses between two towns 75 kms apart. The seating capacity of each bus if 40 passengers. The following particulars are available for the month of April, 2005.

Wages of Drivers, Conductors, etc Rs. 3,600

Salaries of office and supervisory staff Rs. 1,500

Diesel oil etc Rs.10,320

Repairs and maintance Rs. 1,200

Taxes and Insurance Rs. 2,400

Depreciation Rs. 3,900

Interest and other charges Rs. 3,000

The actual passengers carried were 80% of the capacity. All the buses run all the days in the month. Each bus made one round trip per day. Find out the cost per passenger kilometre.

PART – C

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

The profit &Loss account of oil India Pvt.ltd. for the year ended 31.3.2007 is as follows:-

To Materials 4,80,000 By Sales 9,60,000

To wages 3,60,000 By Closing stock 1,80,000

To Direct Expenses 2,40,00 0 By work-in-progress

To Gross profit 1,20,000 Materials 30,000

Wages 18,000

Direct Exp 12,000 60,000

————- ————- ————–

12,00,000 12,00,000

To Administrative —————

Expenses 60,000 By Gross profit 1,20,000

To Net Profit 60,000

————- —————

1,20,000 1,20,000 ———– —————-

As per the cost records the direct expenses have been estimated at a cost of Rs.30 per kg and administrative expenses at Rs.15 per kg. The profit as per costing records is Rs.1,10,400. During the year 6,000 kgs. Were manufactured and 4,800 kgs were sold.

Prepare a statement of costing profit & loss account and reconcile the profit with financial records.

In a factory, there are two service departments I & II and three production departments A,B and C. In April 2002, the departmental expenses were:

Departments A B C I II

Rs. Rs. Rs. Rs. Rs.

6,50,000 6,00,000 5,00,000 1,20,000 1,00,000

The expenses of the service departments are allotted on a percentage basis as follows:-

A B C I II

I 30 40 15 – 15

II 40 30 25 5 –

Prepare a statement showing distribution of the expenses of the two services department on a percentage

basis by repeated distribution method.

The product of a company passes through two processes to completion known as A and B. from the past experience its is ascertained that Loss is incurred in each process as:

Process A 2% Process B 5%

In each case the percentage of loss is computed on the number of units entering the processs concerned.

The lossof each process possess scrap value. The loss of processes A and B is sold at Rs.5 per 100 units.

The out put ofeach process passes immediately to the next process and the finished units are passed into stock.

Process A Process B

Materials consumed Rs.6,000 Rs.4,000

Direct Labour Rs.8,000 Rs.6,000

Manufacturing expenses Rs.1,000 Rs.1,000

20,000 units have been issued to process A at a cost of Rs.10,000. The out put of each process has been as under: Process A 19,500; Process B 18,800.

Prepare Process Accounts.

Go To Main Page

Loyola College B.Com April 2009 Corporate Accounting Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 16

FOURTH SEMESTER – April 2009

CO 4500 – CORPORATE ACCOUNTING

Date & Time: 24/4/2009 / 9:00 – 12:00 Dept. No. Max. : 100 Marks

PART A

Answer ALL questions Marks: 10×2=20

Explain the following:

Calls in arrears
Capital redemption reserve
Super profit
Contingent liability
Profit prior to incorporation
Underwriting
Liquidator’s remuneration
Bonus shares
Internal reconstruction.
Profit and Loss appropriation account

PART B

Answer ANY FIVE questions Marks: 5 x 8 =40

State the provision of the Company’s Act for issuing shares at a discount.
What are conditions to be satisfied for amalgamation to be treated as a “merger”.
A Ltd. Issued 20000 Equity shares of Rs.10 each, which were under written by X, Y and Z as

follows.

X– 10,000 shares; Y – 6,000 shares; Z – 4,000 shares.

In addition there was firm underwriting:

X –2,000 shares; Y – 1900 shares; Z – 3000 shares.

Total subscription including firm underwriting was 17000 shares and the forms included the following marked forms:

X – 3,480 shares; Y– 2,000 shares; Z – 2,520 shares.

Show the allocation of liability of the underwriters assuming that shares underwritten firm are treated as unmarked.

A Ltd., was incorporated on 1.4.2008 to take over the running business of V Ltd., as from 1.1.2008. The following is the summarized profit and loss account for the year ended 30.12.2008

Rs. Rs.

Cost of sales 1,80,000 Gross profit 3,00,000

Administrative expenses 30,000

Selling commission 9,000

Goodwill written off 4,000

Interest paid to vendors 12000

(loan repaid on 1.7.08)

Debenture interest 8,000

Depreciation 6,000

Directors’ fees 3,000

Net Profit 48,000 ———–

3,00,000 3,00,000

Sales after incorporation was double that before incorporation.

Calculate profit before and after incorporation.

A Ltd issued 1000 6% debentures of Rs.100 each on 1/1/2007. Interest is payable on 30^th June and 31^st December.

On 1/4/2008 the Company redeemed 200 debentures at Rs.98 ex-interest and on 1/11/2008 another 100 debentures at Rs.99 cum interest.

Pass the relevant entries for the years 2007 and 2008.

16a. A Ltd earned an average profit of Rs.30,000 after tax. 20% of the profit was to be transferred to reserve. The capital of A Ltd consisted of 10000 equity shares of Rs.10 each and Rs.50000 12% preference shares of Rs.10 each. The normal rate of return is 10%.

Calculate the value of the equity share on yield basis.

16b. A Ltd earned the following profits after tax:

Year Profit

1998 Rs.20000

1999 Rs.40000

2000 Rs.45000

The capital employed by the company was Rs.2,50,000. Normal rate of return was 10%.

Calculate the Goodwill based on 2 years purchase of super profit.

A Ltd has 10000 8% redeemable Preference shares of Rs,10 each. The company decided to redeemthe Preference shares at 10% premium, for which purpose,
a) it issued 6000 Equity shares of Rs.10 each at par
b) sold investments costing Rs.20000 for Rs.25000
c) issued Rs.10000 12% debentures

Assuming that the Company has sufficient accumulated profits, pass necessary journal

entries.

The following particulars relate to a limited company, which went into voluntary

liquidation:

Preferential creditors Rs.25000

Unsecured creditors Rs.58000

6% debentures Rs.30000

The assets realized Rs.80000

The expenses of liquidation amounted to Rs.1500 and the Liquidator’s remuneration was agreed at 3% on amounts realized and 2% on amounts paid to unsecured creditors including preferential creditors.

Show the liquidator’s final statement of account.

PART C

Answer ANY TWO questions Marks: 2×20=40

The following is the Trial Balance on ABC Ltd for the year ending 31/3/2006:

Debit balances

Rs.

Credit balances

Rs.

Land

Machinery

Debtors

Cash

Bank

Preliminary expenses

Stock (1/4/2005)

Purchases

Salaries

Office expenses

10% Govt. bonds

1,50,000

1,00,000

60,000

20,000

40,000

12,000

20,000

90,000

20,000

8,000

60,000

5,80,000

Equity share capital

8% Preference share capital

12% Debentures

Interest on Govt. bonds

Sales

Creditors

Unclaimed dividends

P & L A/c (1/4/05)

2,00,000

1,00,000

50,000

6,000

2,00,000

8,000

4,000

12,000

————

5,80,000

Other information:

Provide Depreciation at 10% per annum on machinery.
Write off Rs.2,000 Preliminary expenses.
Transfer Rs.20,000 to General Reserve.
Provide Rs.25,000 for income tax.
Directors propose 10% Dividend on Equity shares.
Stock on 31/3/06 Rs.30,000
Provide interest on Debentures for the full year.

Prepare Trading & Profit & Loss A/c for the year ending 31/3/2006 and a Balance sheet on that date.

Balance sheet of Y Ltd on 31^st March 2008 was as follows:

(Rs.)

Rs.)

Equity capital (Rs.10) Preference capital (Rs.10)

Reserves

9% ebentures(Rs.100)

Creditors

Statutory reserve

3,00,000

1,00,000

50,000

70,000

6,90,000

Fixed Assets

Loan to Y Ltd

Current Assets

4,00,000

–

2,90,000

–

6,90,000

X Ltd agrees to take over Y Ltd. on the following terms:

X Ltd. will issue one equity share of Rs.10 each (at premium of Rs.4) and Rs.8 in cash for every two equity shares in Y Ltd.
Preference shares of Y Ltd are to be paid in cash at a premium of 10%.
Debenture holders of Y Ltd are to be discharged at a premium of 5% by the issue of 8% debentures in X Ltd.
Expenses of realization Rs.5,000 is to be paid by X Ltd.

Show Realization account, X Ltd account, Preference shareholders A/c and Equity shareholders A/c in the books of Y Ltd.

Pass entries in the books of X Ltd for the takeover.

21a. The share capital of ABC Ltd., consisted of the following:

5,000 6% Preference shares of Rs.100 each and 25,000 equity shares of Rs.10 each.

The company had accumulated losses totaling Rs.1,75,000 and Goodwill to the extent of Rs.10,000. It is ascertained that Fixed Assets are overvalued by Rs.1,50,000 and current assets by Rs.50,000. The following scheme was adopted to write off the losses and reduce the assets:

Each 6% preference shares of Rs.100 each is to be converted into one 7% preference shares of Rs.60 each.
Equity shares to be reduced to Rs.2 each

The Directors to refund Rs.10,000 fees received by them.

Preference dividend which is in arrears for 3 years, is to be settled by the issue of 5,000 equity shares of Rs.2 each.

Journalize.

21b. A Ltd. issued 10000 equity shares of Rs.10 each at a discount of 10%, payable Rs.4 on application, Rs.3 on allotment and Rs.2 on first and final call. Applications were received for 9000 shares and all were accepted. A holder of 200 shares failed to pay the allotment and the call money. His shares were forfeited and later re-issued at Rs.8 fully paid.

Journalize.

Go To Main Page

Loyola College B.Com April 2009 Company Law & Secretarial Practice Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 12

THIRD SEMESTER – April 2009

CO 3501 – COMPANY LAW & SECRETARIAL PRACTICE

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

SECTION-A

Answer all the questions: 10 x 2 = 20

Distinguish between dividend and interest.
What is a Public Limited Company ?
What are preliminary contracts ?
Write a brief note on Articles of Association.
Name the statutory books to be maintained by the Secretary.
What are the important returns to be filed by the Secretary with Registrar of Companies?.
What are the contents of Notice of a Meeting ?
What are Holding Companies ?
Differentiate between Ordinary Resolution and Special Resolution.
What is NCLT ?

SECTION-B

Answer any FIVE questions only. 5 x 8 = 40

Define ‘Company’. Describe the characteristics of a Company.
Explain the privileges enjoyed by Private Companies.
What are the contents of a Memorandum of Association ?
Detail the procedure for alteration of Articles of Association .
Describe the secretarial work regarding filing of returns with the Registrar of Companies.
Draft the notice of the Annual General Meeting of a Public Limited Company.
What are the contents of a Chairman’s speech at an Annual General Meeting.?
Detail the secretarial duties relating to payment of Dividend.

SECTION-C

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

Describe the steps in promotion and incorporation of Public Limited companies.
Draft the Notice, agenda and Minutes of a Board of Directors Meeting.
What are the various clauses contained in the memorandum of emaciation? How would your alter the memorandum of association?

Go To Main Page

Loyola College B.Com April 2009 Company Accounts Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 18

FOURTH SEMESTER – April 2009

CO 4502 – COMPANY ACCOUNTS

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

SECTION – A

Answer any TEN questions. (10 x 2 = 20)

What conditions must a company satisfy for issuing shares at discount?
Distinguish between marked and unmarked applications.
How do you value goodwill under capitalization of super profit?
Write short notes on (i) rights issue of shares, (ii) bonus shares.
What is the need for valuation of shares?
A company purchased assets for Rs. 5,00,000. The vendors were paid Rs. 1,40,000 in cash and the balance in 10% debentures of 100 each is issued at 90%. Journalise.
From the following particulars determine maximum remuneration available to full- time director of a manufacturing company.

The P&L A/c of the company showed net profit of Rs. 40,00,000 after taking into account the following

items:

i) depreciation Rs. 1,00,000(including special depreciation Rs. 40,000
ii) provision for income tax Rs. 2,00,000

iii) donation to political party Rs. 50,000,iv) capital profit on sale of assets Rs. 15,000

A company forfeited 10 shares of Rs. 10 each. Rs. 6 called up, issued at a discount of 10% on which Rs. 2 per share was paid. These shares were reissued at Rs. 8 called up for Rs. 5 per share. Pass forfeiture and reissue entries.
Company has following shares as a part of its share capital. 20,000 equity shares of Rs. 10 each, Rs. 8 called up and paid up and 10,000, 10% preference shares of Rs. 10 each. The company decided to alter the share capital as follows: i)To convert the partly paid-up equity shares into fully paid-up shares of Rs. 8 each, ii) To consolidate the preference share into shares of Rs. 50 each. Journalise the alterations.
X Ltd. decides to redeem Rs. 2,00,000, 10% preference shares at a premium of 10% out of profits. The company has general reserve balance of Rs. 3,00,000. Write entries for redemption.

SECTION-B

Answer ANY 5 questions (5 x 8 = 40)

How do you ascertain underwriter’s liability in the following cases:

(a) Complete underwriting

(b) Partial underwriting

Write short notes on: (i) Capital Redemption Reserve, and (ii) Ex-Interest and Cum- Interest Quotations

A company earned the following net profits during the last four years after taxes:

1996-Rs. 60,000, 1997-Rs. 65,000,1998-Rs. 75,000, and 1999-Rs. 70,000. The capital employed in the business was Rs. 60,000. Reasonable rate of return, normal in the industry was 10%. Super profits of the company can be maintained for l5 years.

Find out goodwill of the company:

If the present value of annuity of Re. 1 for five years at 10% is 3.78 and the goodwill should be valued

on Annuity basis.

2) If the super profit should be capitalized at normal rate of return.

3) If goodwill is 5 years purchase of the super profits.

The Quick Ltd., went into voluntary liquidation on 31-3-05 at which date its capital consisted of 2,000

shares of Rs. 100 each fully paid and particulars of the assets and liabilities were as under:

Cash in hand 1,000

Machinery which realized 35,000

Stock which realized 20,000

Debtors which realized 10,000

Unsecured creditors (including Rs. 5,000 preferential creditors) 55,000

Secured creditors(securities realized Rs. 30,000 by themselves) 22,000

8% Debentures(having floating charge) 40,000

The liquidator’s remuneration was fixed at 4% commission on the assets realized by him including surplus from secured creditors and 2% on the distribution made to unsecured creditors. The liquidation expenses came to Rs. 2,380 and the interest on debentures was due for one year to the date of winding up.

Prepare the liquidator’s final statement of account showing the rate and amount distributed as final dividend

to the unsecured creditors.

Ashok Ltd. was incorporated on 1^st April to take over as from 1^st January in the same year an existing

business of Desai Bros. Under the agreement all the profits made from 1^st January are to belong to the

company. The following balances appeared in the company’ ledger as at 31^st December:

Share Capital

Bank Overdraft

Sundry Creditors

Fixed Deposits

Freehold Land

Building at Cost

Furniture

Transport Vehicles

Stock on 1^st January

Book Debts

Cash at Hand

Goodwill

4,50,000

1,65,000

65,000

35,000

50,000

1,30,000

15,000

35,000

4,20,000

95,000

12,000

3,100

Preliminary Expenses

Written off

Salaries

Rent Received

Rates and Taxes

Repairs to Building

Miscellaneous Expenses

Directors Fees

Interest to Vendors

(upto 30^th June)

Purchases

Sales

8,000

48,000

13,000

7,000

3,000

22,000

2,400

17,500

7,70,000

9,10,000

Stock on 31^st December amounted to Rs. 4,80,000. Bad debts amounting to Rs. 1,000 of which Rs. 500

related to book debts taken over by the company and a provision of Rs. 5,000 to be made for doubtful debts.

Depreciation has to be written off at 5% on buildings, 10% on furniture and 20% on Vehicles.

Prepare(a) Trading Account (b) Profit and Loss Account showing profit post and prior to incorporation of the company (assuming that the sales are evenly spread over throughout the year)

A company has 10,000 9% redeemable preference shares of Rs. 100 each fully paid. The company

decides to redeem the shares on 31^st Dec. 2007 at a premium of 10%. The company makes the following

issues:

6,000 equity shares of Rs. 100 each at a premium of 10%
4,000 8% Debentures of Rs. 100 each.

The issue was fully subscribed and allotments were made. The redemption

was duly carried out. The company has sufficient profits.

You are required to give the necessary entries.

On 31^st Dec. 1998, the balance sheet of a limited company disclosed the following position.

Liabilities

Rs.

Assets

Rs.

Issued capital in Rs. 10 shares

Profit & Loss A/c

Reserves

5% Debentures

Current Liabilities

8,00,000

40,000

1,80,000

2,00,000

2,60,000

Fixed assets

Current assets

Goodwill

10,00,000

4,00,000

80,000

14,80,000

On Dec. 31, 1998, the fixed assets were independently valued at Rs. 7,00,000 and the goodwill at

Rs. 1,00,000. The net profits for the three years were:

1996-Rs. 1,03,000;1997-Rs. 1,04,000;and 1998-Rs. 1,03,300 of which 20% was placed to reserve, this proportion being considered reasonable in the industry in which the company is engaged and where a fair return on investment may be taken at 10%. Compute the value of the company’s share by (a) the net assets method and (b) the yield method.

Ltd. was promoted as a Joint Stock Company in 2000. The working of company was not successful. On 31-12-2001 company’s balance sheet stood as under:

Liabilities

Rs.

Assets

Rs.

Share Capital- Authorised

Subscribed & paid up:

12000 shares of Rs. 100 each

fully paid

Debentures

Creditors

20,00,000

12,00,000

5,00,000

7,00,000

Land & Buildings

Machinery

Furniture

Stock

Debtors

Goodwill

Profit & Loss Account

Preliminary Expenses

Discount on Issue of shares

5,00,000

2,60,000

20,000

3,70,000

1,80,000

2,00,000

5,00,000

2,00,000

1,70,000

24,00,000

It is resolved to reconstruct the company on the basis of the following scheme:

(1) The 12,000 shares of Rs. 100 each are to be reduced to an equal number of fully Paid shares of Rs. 50 each.

(2) Debenture holders are to be discharged by the issue of 8,000 unissued shares as fully paid up shares of

Rs. 50 each in full settlement of their claim

(3) The claims of creditors be reduced by 50% as agreed by them.

(4) The amount available be used to write off Profit and Loss Account, Preliminary Expenses, Discount on issue of shares, 50% off Goodwill; Rs. 20,000 off Stock; and Rs. 30,000 off Machinery; and also provision for doubtful debts to be made to the extent of Rs. 10,000.

Give the necessary Journal entries:

SECTION—C

Answer ANY 2 Questions: (2 x 20 = 40)

The balance sheets of Gargi Ltd., as at December 31, 2006 and 2007 are given below:

Assets 2007 2006

Cash Balances Rs 60,000 50,000

Trade Debtors 1,00,000 75,000

Inventory 1,20,000 1,40,000

Land 80,000 1,00,000

Plant & Machinery 2,50,000 2,00,000

Accumulated depreciation on plant (80,000) (60,000)

Total of assets 5,30,000 5,05,000

Liabilities and Capital

Trade creditors 40,000 30,000

Debentures 90,000 1,50,000

Equity share capital 2,40,000 2,00,000

Retained Earnings 1,60,000 1,25,000

Total of liabilities and capital 5,30,000 5,05,000

Cash dividends of Rs. 25,000 have been paid during the year.

You are required to prepare a cash flow statement.

On 1^st April 1999, ABC Ltd. issued 1,00,000 equity shares of Rs. 10 each at Rs. 12 per share, payable as to Rs. 5 on application, Rs. 4 on allotment, and the balance on 1^st July 1999.

The lists closed on 12^th April 1999 by which date applications for 1,40,000 shares had been received. Of the cash received, Rs. 80,000 was returned and Rs. 1,20,000 was applied to the amount due on allotment, the balance of which was paid on 19^th April 1999. All share holders paid the call due on 1^st July 1999, with the exception of one allottee for 1,000 shares. These shares were forfeited on 30^th November 1999 and reissued as fully paid at Rs. 8 per share on 2^nd January 2000.

Pass Journal entries in the books of ABC Ltd.

From the following trial balance of Vishal Trading Co. Ltd. as at 31.3.2000 and the adjustments given

below prepare the trading and profit and loss account, profit and loss appropriation account and the

balance sheet:

Share Capital

6000 shares of Rs. 10 each…………………………..

Buildings …………………………………………….

Furniture(including Rs. 2,500 additions made on 1.4.1999)

Shares of Rs. 10 in X Co Ltd. , Rs. 8 paid………….

Stock on 1.4.1999…………………………………….

Dividend Equalisation Reserve ……………………..

10% Debentures ……………………………………

Interest on Debentures(paid for ½ year)

Goodwill . . . . . . . . …………………………………..

Bank Overdraft(unsecured)

Bill Receivable and Bills Payable……………………

Debtors and Creditors

Loans to Employees

Discount on Issue of Shares

Purchases and Sales…………………………………

Carriage Inwards

Carriage outwards

Salary to Staff

Salary to Managing Director

General Expenses

Interest on Bank Overdraft

Legal Charges

Profit & Loss Appropriation Account(1.4.1999) …..

Discount ……………………………………………..

Miscellaneous Income ……………………………….

Cash in hand………………………………………….

40,000

8,000

20,000

500

32,500

8,000

14,000

3,500

3,600

2,00,000

5,000

600

6,000

4,000

5,000

300

400

100

————

3,59,500

60,000

2,000

10,000

7,000

4,500

19,000

2,40,000

15,000

1,400

600

————–

3,59,500

Adjustments:

Closing stock was valued at Rs. 25,000
Provide for ½ year’s outstanding interest on debentures
Write off ¼ of discount on issue of shares
Provide for Rs. 10,000 for income tax and 10% tax on proposed dividend
The directors have proposed dividend at 15%
Transfer Rs. 3,000 to dividend equalization reserve
Depreciate buildings at 2.5% and furniture at 10%.

Go To Main Page

Loyola College B.Com April 2009 Business Statistics Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

YB 03

B.COM. DEGREE EXAMINATION – COMMERCE

SECOND SEMESTER – April 2009

ST 2102 / 2101 / 3104 / 3101 – BUSINESS STATISTICS

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

SECTION – A

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

Clarify the difference between exclusive and inclusive class interval.
What are the advantages of diagrammatic representation of the data?
For what type of values harmonic mean is suitable?
How will you calculate median in case of ungrouped data?
What is a scatter diagram?
Define correlation.
Define regression.
What are the important properties of regression coefficient?
Define index number.
Define time series and write its components.

SECTION – B

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

Draw the histogram, frequency curve and frequency polygon for the following data.

Weekly wages( in Rs.)	No. of workers
10 – 15	7
15 – 20	19
20 – 25	27
25 – 30	15
30 – 35	12
35 – 40	12
40 – 45	10
45 – 50	8

The average score of girls in class X examination in a school is 67 and that of boys is 63. The average score for the whole class is 64.5, find the percentage of girls and boys in the class.

The following are the run scored by two batsman A and B in ten innings.

A	101	27	0	36	82	45	7	13	65	14
B	97	12	40	96	13	8	85	8	56	15

Who is more consistent?

Calculate the Karl Pearson’s coefficient correlation between the marks in English and Hindi obtained by 10 students.

Marks in English	10	25	13	25	22	11	12	25	21	20
Marks in Hindi	12	22	16	15	18	18.	17	23	24	17

Construct a 4 – year centered moving average from the following data.

Year

1940

1950

1960

1970

1980

1990

2000

Imported cotton consumption

(in India ‘000 bales)

129

131

106

Compute Laspeyre’s, Paasche’s, Fisher’s and Kelly’s Price index numbers for 2005 for the following data.

Commodity

2000

2005

Price Rs.

Quantity

Price

Quantity

Explain the components of time series.

Find the minimum value of

z = – x₁ + x₂

subject to the constraints

– x₁ + 3 x₂ ≤ 10

x₁ + x₂ ≤ 6

x₁ – x₂ ≤ 10

x₁ , x₂ ≥ 0.

SECTION –C

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

Find the median, lower quartile, 7^thdecile and 85^thpercentile of the frequency distribution given below.

Marks in statistics	Below 10	10-20	20-30	30-40	40-50	50-60	60-70	Above70
No. of students	8	12	20	32	30	28	12	4

20 a). Ten competitors in a beauty contest are ranked by three judges in the following orders:

1^st Judge	1	6	5	10	3	2	4	9	7	8
2^nd Judge	3	5	8	4	7	10	2	1	6	9
3^rd Judge	6	4	9	8	1	2	3	10	5	7

Use the correlation coefficient to determine which pair of judges has the nearest approach to common

taste in beauty.

b). From the following data, obtain two regression equations:

Sales	91	97	108	121	67	124	51	73	111	57
Purchases	71	75	69	97	70	91	39	61	80	47

21). Find the seasonal variations by Ratio Trend method from the data given below.

Year	1^st Quarter	2^nd Quarter	3^rd Quarter	4^th Quarter
1987	34	54	38	38
1988	36	60	52	48
1989	40	58	56	52
1990	52	76	64	58
1991	70	90	88	84

22). Obtain an initial basic feasible solution to the following transportation problem by

(i). North-west corner rule (ii) Least cost method

(iii). Vogel’s approximation methods.

Destination/ origin	D	E	F	G	Availability
A	11	13	17	14	250
B	16	18	14	10	300
C	21	24	13	10	400
Requirement	200	225	275	250

Go To Main Page

Loyola College B.Com April 2009 Business Management Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 06

SECOND SEMESTER – April 2009

CO 2501/2500 – BUSINESS MANAGEMENT

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

SECTION – A

ANSWER ALL QUESTIONS (10 X 2 = 20)

What are managerial skills ?
List any four functions of management.
Distinguish between Objectives and Policies.
What is a decision tree ?
Define delegation.
List the uses of organization chart.
What is meant by ‘self actualization need’ ?
Who is a charismatic leader ?
Name the non-traditional control techniques.
State the need for control.

SECTION – B

ANSWER ANY FIVE QUESTIONS (5 X 8 = 40)

Discuss the contributions of Henry Fayol.
Is management a Science or Art ?
Discuss the obstacles to effective planning.
Discuss the steps involved in decision making.
What is meant by span of control ? Discuss the factors that affect the span of control.
State the objectives of training.
Explain Maslow’s theory of needs.
Explain the importance of control in an organization.

SECTION – C

ANSWER ANY TWO QUESTIONS (2 X 20 = 40)

Explain the contribution of Taylor and Henry Fayol towards management thought.
Discuss the selection process commonly adopted in a many organizations.
What are the different types of leadership ? Explain the methods of motivating employees by the leaders.

Go To Main Page

Loyola College B.Com April 2009 Business Law & Vat Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 19

FOURTH SEMESTER – April 2009

CO 4503 – BUSINESS LAW & VAT

Date & Time: 29/04/2009 / 9:00 – 12:00 Dept. No. Max. : 100 Marks

SECTION A : Answer ALL questions ( 10 x 2 = 20 )

What are ‘specific goods’?
What is a Way Bill?
Who is a nominee of an insurance Policy?
What do understand by ‘Uberrimae fidei’?
Who is a Common carrier?
What is the extent of Indian Railways’ liability?
Who is a consumer?
What is a ‘grievance’ for a consumer?
What is meant by cascading effect?
State the objectives of VAT.

SECTION B : Answer Any FIVE questions ( 5 x 8 = 40 )

Is a Hire purchase a sale? Give reasons.
Distinguish between Conditions and Warrantees as per the Sale of goods Act.
A ship was insured against loses resulting from collision. There was a collision and consequently the ship was delayed for a few days. The ship was carrying some eatables which became unfit for human consumption due to late arrival at the port of destination. Is the insurer liable for loss? Explain the Principle involved.
Who is a Common Carrier ? What are his duties?
What is an Average clause in a policy? With an example illustrate it.
What are unfair trade practice? Give examples.
Mention five reasons for the Consumer Protection Act not being fully used in India.
Briefly explain the methods of set off of Tax credit.

SECTION C : Answer Any TWO questions ( 2 x 20 = 40 )

Who is an unpaid seller? What are his rights and duties?
Discuss the salient principles of governing a contract of insurance.
Discuss the various provisions in the consumer Protection act 1986 that educates a consumer and safe guards his welfare and giving redresses to his grievances.

Go To Main Page

Loyola College B.Com April 2009 Auditing Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 35

SIXTH SEMESTER – April 2009

CO 6607 – AUDITING

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

SECTION-A (10*2=20 MARKS)

ANSWER ALL QUESTIONS

What is an Audit?
State the various objectives of an Audit
What is meant by Internal Audit?
What is an Audit programme?
What is object of vouching the cash book?
What is meant by the term “Verification of Assets”?
What is an Audit note book?
What is audit working paper?
What is ‘Teeming and Lading’?
What is an Audit report?

SECTION-B (5*8=40 MARKS)

ANSWER ANY FIVE QUESTIONS:

Explain different kinds of Audit
How can a company auditor be appointed?
Distinguish between verification of assets and valuation of assets?
What are the objects of Internal control system?
” Vouching is the backbone of audit”-Explain
Outline the extent of the auditor’s liability for non-detection of frauds and defalcations
Give examples of vouchers you would refuse to accept,although properly stamped and signed.
What is meant by a system of”Internal check” and how does an auditor stand in relation thereto?

SECTION-C (2*20=40 MARKS)

ANSWER ANY TWO QUESTIONS

State the provisions of the companies act 1956 with regard to remuneration and removal of an auditor.
“Auditing begins where Accountancy ends”Explain.How does Accountancy differ from Auditing
What are the provisions of law regarding the qualifications and disqualifications of auditors?

Go To Main Page

Loyola College B.Com April 2009 Business Law – II Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 17

FOURTH SEMESTER – April 2009

CO 4501 – BUSINESS LAW – II

Date & Time: 29/04/2009 / 9:00 – 12:00 Dept. No. Max. : 100 Marks

SECTION – A

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

Give the meaning of ‘Agreement to sell.’
What is advalorem duty?
Explain ‘condition’ with an example.
What is an auction sale?
Who is a casual trader?
What is ‘causa proxima’?
List the various elements in a ‘sale’ under TNGST Act.
What is a ‘turnover’ under CST Act?
Define ‘excisable goods.’
What is group insurance?

SECTION – B

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

Enumerate the rules as to delivery of goods under Sale of Goods Act.
Distinguish between sale and agreement to sell.
State and explain the general principles of insurance.
Write a note (a) remission of excise duty (b) objectives of VAT.
Discuss the different types of levy payable under TNGST Act.
When is sale said to be “inter-state sale” under CST Act?
Explain the different kinds of excise duty leviable under Central Excise Act.
Describe the basis for levy of excise duty.

SECTION – C

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

Discuss the rights of an unpaid seller.
Explain the rights, duties and liabilities of a common carrier.
Briefly explain the various types of insurence policies.

Go To Main Page

Loyola College B.Com April 2009 Business Environment Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 02

FIRST SEMESTER – April 2009

CO 1501 – BUSINESS ENVIRONMENT

Date & Time: 22/04/2009 / 1:00 – 4:00 Dept. No. Max. : 100 Marks

SECTION – A

Answer ALL questions (10 x 2 = 20 marks)

Define the term Business Environment.
What is Environmental analysis?
What are Political Systems?
What re fundamental rights?
What is culture?
What are social institutions?
Define Social Responsibilities of Business.
Define Management by objectives.
What is SWOT Analysis?
What do you mean by deficit Financing.

PART – B

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

Enumerate the nature of Business Environment and give the importance of the study of it.
List out the reasons for government’s intervention in to business.
Briefly describe the various economic systems.
Define Economic plan. What are the features of five year plans in India.
Discuss the nature and causes for globalizations of Industries.
Explain the main features of Socialism. Why has it failed?
Explain which of the fundamental rights that have economic significance.
Explain the role of WTO in Indian Socio-Economic Development.

PART – C

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

What are the components of Constitutional Environment? Examine the relationship between business and Government.
State the factors of Social Environment and explain the social responsibility of Business Concerns towards various groups.
What are the rights of consumers? What are the forums available for redressal? What is the reason for the poor performance of consumer courts in India?

Go To Main Page

Loyola College B.Com April 2009 Business Law – I Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

KP 11

THIRD SEMESTER – April 2009

CO 3500 – BUSINESS LAW – I

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

SECTION A (10 x 2 = 20Marks)

I Answer ALL questions.

Define the term ‘Contract’ as given in (Sect 10) of the Indian Contract Act 1872.
Define ‘Quasi-Contract.’

3 ..Define ‘General Offer’.

Define ‘Cross Offers’ .Give an example..
‘Consideration may be Past ,Present or Future’ .Do you agree?
Define ‘Privity of Contract’.
Define ‘Guarantee’ Who are the parties involved in it?
State the various classification of Bailment.
Define ‘Agency by Estoppel’.

10.Define ‘Non-Mercantile Agent’. Give any two examples.

SECTION B (5 x 8 = 40marks)

II Answer any FIVE questions:

Discuss Classification of Contracts.
How does an offer lapse? Explain the provisions relating to lapse of an offer under

The Indian Contract Act.

Discuss the circumstances under which a contract without consideration is not void.
Explain the provisions relating to persons who are not competent to enter into a

Contract.

Bring out the important points of differences between Coercion and Undue influence.
Define Wagering Agreements. Discuss the essentials of wagering agreements.
Define ‘Particular Lien’ and ‘General Lien’ .Bring out the important differences

between the two.

What are the modes by which an agency can be terminated?

SECTION C (2 x 20 = 40marks)

III.Answer any TWO questions;

Explain in detail the essentials of valid contract.
What do you mean by Discharge of Contract? Discuss the various modes by which a

Contract may be discharged.

Discuss in detail the rights of an agent against his principal as provided in the Indian

Contract Act.

Go To Main Page

Loyola College B.Com April 2009 Business Correspondence Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – CORPORATE SECRETARYSHIP

KP 05

SECOND SEMESTER – April 2009

CO 2106 – BUSINESS CORRESPONDENCE

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

SECTION A

ANSWER ALL QUESTIONS (10 x 2 = 20)

Write short note on communication by silence
What do you understand by Grapevine?
What do you meant by Mailing Notation?
What is meant by a ‘Status Enquiry’
Mention the various stages of a collection series.
Mention any four advantages of writing circular letters.
What is a memorandum?
How do you define Minutes?
Write a short note on Appraisal interview.
Explain the term Bill of entry.

SECTION B

ANSWER ANY FIVE QUESTIONS (5 x 8 = 40)

What points should be kept in mind while writing the testimonials?
Explain the significance of written communication .How can written communication be made more effective?
Draft a suitable reply to a customer who has complained about the poor service of the A/c supplied by you.
Draft an office order asking the employees not to use the canteen only during the fixed hours.
Write a letter to an applicant for the post of sales manager to present himself for a personal interview
What points should be kept in mind while writing the minutes of a meeting.
What do you mean by classified advertisements? What are the characteristics of a good classified advertisement?
What is an appraisal interview? What points should the manager keep in mind to make the appraisal interview a constructive exercise?

SECTION C

ANSWER ANY 2 QUESTIONS (2X20=40)

A) Write a letter as addressed by Ms.Sharmila, of Kolkata wholesale dealer in tea,

enquiring of Messrs Pathli Bros.of Mumbai, about the financial standing of Messrs. of

Nanchi and co., Mumbai, who have ordered a consignment of tea from Ms. Sharmila

giving Messrs Pathli Bros.of Mumbai as reference.

Draft an unfavorable reply to the previous letter.
Draft a application letter along with your resume for the post of Production Manager to Arun & Co, Anna Nagar Chennai

a) Messrs Waynee & Co purchased a electric wall clock from Wenish & co in damaged

condition. Write a complaint letter to the seller, asking for the replacement of the electric

wall clock.

b) Write a reply for the above.

Go To Main Page

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

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

B.Com. DEGREE EXAMINATION – COMMERCE

JQ 20

THIRD SEMESTER – April 2009

BU 3203 – BUSINESS COMMUNICATION

Date & Time: 16/04/2009 / 1:00 – 4:00 Dept. No. Max. : 100 Marks

SECTION A

ANSWER ALL THE QUESTIONS [10X2=20marks]

State the importance of effective communication in business.
List out the essentials of an effective Business letter.
Write a short note on :
a) At station
b) Free on Rail
What is an order form? What details are usually included in an order form?
What is meant by a ‘Status Enquiry’?
Bring out the objectives of writing Circular letter.
How is a reference different from a testimonial?
Comment on Formal Reports.
What is a Straight –selling copy?

10.Mention at least four advantages of listening.

SECTION B

ANSWER ANY FIVE QUESTIONS [5X8=40marks]

Write brief notes on the following:
a) The letterhead
b) The inside address
c) Attention line
d) Post script

12.What are the important guidelines may be suggested to write an effective Collection letter?

Explain the characteristics of good advertisement.
You have received a large first order from a customer . write a letter thanking him

and asking him to furnish you the names of his bankers and trade references.

Draft a sales letter introducing new model scooter.
Mr. K.S.Nathan has been appointed as a purchase officer in your company.

Draft a letter of appointment to be sent to him.

Draft a travelling Salesman’s report to his Head office on his activities during the

preceding week.

Explain the advantages of forming Committees.

SECTION C

ANSWER ANY TWO QUESTONS [2X20=40marks]

You have received a big order for Socks of various sizes and colours, but are unable to

execute it in time owing to certain difficulties. You write to the customer

asking for extension of time. The customer is willing to grant extension of time up to a

certain date. Draft both the letters.

(a) Prepare a memorandum to three members of the staff taking disciplinary action

against them for leaving the office early. [10marks]

(b) Prepare a Press lease to announce the decision of your company to change its

name and commence a new business. [10marks]

Draft a notice, agenda and the minutes of the Annual General Meeting of the shareholders of

Progressive Publications Limited, Hubli

Go To Main Page

Loyola College B.Com April 2009 Advanced Statistical Methods Question Paper PDF Download

October 20, 2017 by 01 prakash

LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

YB 09

B.Com. DEGREE EXAMINATION – COMMERCE

THIRD SEMESTER – April 2009

ST 3202 / 3200 – ADVANCED STATISTICAL METHODS

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

PART-A

Answer all the questions ( 10 x 2 = 20)

1) Explain the difference between an attribute and a variable with examples.

2) Name the methods used to study the association of attributes.

3) A bag contains 8 white and 4 red balls. Five balls are drawn at random. What is the

probability that 2 of them are red and 3 are white?

4) Define probability of an event.

5) For a binomial distribution mean is 20 and variance is 16. Find n, p.

6) What is the standard error of the sample mean and the sample proportion?

7) What is significance level?

8) What are the control limits for a c- chart?

9) Write the 95% confidence interval for the sample mean when n is large.

10) State any two uses of chi-square distribution.

PART-B

Answer any 5 questions ( 5 x 8 = 40 )

11) Find the association between literacy and unemployment from the following data.

Total adults 10,000

Literates 1290

Unemployed 1390

Literate unemployed 820

Comment on the results.

12) One bag contains 4 white, 2 black and 3 blue balls. Another contains 3 white 5 black and 2 blue

balls. One ball is drawn from each bag.

Find the probability that a) both are white

b) one is white and one is black
c) the sample should not have any blue balls.

13) A certain automatic machine produces one defective screw out of every 100 screws.

If the screws are packed in boxes of 300, what percentage of these boxes

would you expect to have

i) no defective screw?
ii) at least one defective screw

iii) not more than 2 defectives.

14) Explain the method of analysis of variance for one way classification.

15) Explain the theory behind control charts.

16) From the following data find out whether there is any relationship between sex and preference of color for 200 samples.

Color males females

Red 10 40

White 70 30

Green 30 20

17) 15,000 students appeared for an examination. The mean marks obtained are 49 and the standard

deviation is 6. Assuming normal distribution, what proportion of students scored more

than 55 marks? If grade A is given to those who scored above 70, what proportion of students

will receive grade A?

18) Ten specimens of copper wires drawn from two large lots have the following breaking strengths

(in kgs) 578, 572, 570, 568, 512, 578, 570, 575, 569, 548.

Test whether the mean breaking strength of the lot may be taken to be 578 kg.

PART-C

Answer any 2 questions ( 2 x 20 = 40 )

19) a) A survey of male children in 128 families each having 5 children gave the following data.

No of male children	0 1 2 3 4 5
No of families	9 17 26 39 22 12

Fit a binomial distribution to the data assuming p is not known.

b) In a bolt factory machines A, B, and C. produce respectively 25%, 35%, and 40%. Of the total of

their output 5, 4 and 2 percent are defective bolts. A bolt is drawn at random from the product

and is found to be defective. What is the probability that it was manufactured by machines

A, B and C.? ( 10 + 10 )

20) a) You are working as a purchase manager for a company. The following

information has been supplied to two manufactures of electric bulbs.

	Company A	Company B
Mean life(hours)	1275	1248
SD	82	93
Sample size	100	100

Test whether there is any significant difference between the mean of two products.

b) Before an increase in excise duty on tea 400 people out of 500 were found to be

tea drinkers. After an increase in the duty 400 persons were known to be tea drinkers

in another independent sample of 600 people. Test whether there is any

significant difference between the two cases? ( 10 +10 )

21) a)100 children took three examinations. 40 passed the first, 39 passed the second

and 48 passed the third. 19 passed all three 9 passed first two but failed in the third,

19 failed in the first two and passed the third. Find how many children passed

at least two exams.

b) For a random sample of 10 persons fed on diet A, the increase in weights are

10, 6, 16, 17, 13, 12, 8, 14, 15, 9.For another random sample of 12 persons fed on

diet B the increase in weights are 7, 13, 22, 15, 12, 14, 18, 8, 21, 23, 10, 17.

Test whether there is any significant difference between the diets. ( 10 + 10 )

22) a) The following data show the values of sample mean X and range R for 10 samples

of size 8 each. Calculate the control limits for mean and range

Sample no	1	2	3	4	5	6	7	8	9	10
mean	11.2	11.8	10.8	11.6	11	9.6	10.4	9.6	10.6	10
range	7	4	8	5	7	4	8	4	7	9

Determine whether the process is in control.

b) A tea company appoints 4 salesmen A, B, C, and D and observes their sales in

three seasons summer, winter, monsoon. The figures are given below.

	A	B	C	D
summer	36	36	21	35
winter	28	29	31	32
monsoon	26	28	29	29

Test whether there is significant difference

i) among salesmen
ii) among seasons. ( 10 + 10 )

Go To Main Page