M.Com Question paper

Loyola College M.Com April 2009 International Marketing Question Paper PDF Download

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      LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

KP 54

M.Com. DEGREE EXAMINATION – COMMERCE

FOURTH SEMESTER – April 2009

CO 4802 – INTERNATIONAL MARKETING

 

 

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

 

 

PART- A

 

ANSWER ALL QUESTIONS                                                                      (10 x 2 = 20 marks)

 

  1. What is counter-trade?
  2. What is a ‘transnational corporation’?
  3. Define the term ‘culture’.
  4. Mention some functions of the ‘WTO’.
  5. Mention any two indicators of ‘South Indian values’.
  6. Explain any features of Ethnocentric approach to International Marketing.
  7. Give two reasons for the recent increase in the dollar value?
  8. Differentiate OPEC from APEC.
  9. Are anti-dumping policies relevant today?
  10. Explain any two methods of market entry into foreign market.
PART – B

ANSWER ANY FIVE (in about 1 Page each)                                              (5 x 8 = 40 marks)

 

  1. What are the ‘Driving’ forces which promote Global trade?
  2. Are the basic goals of marketing relevant to global marketing?
  3. Comment on the global market potential for any two of the following:                                a) Bollywood or Kollywood Films; b) Ethnic Indian Fashions and Art; and c) Ethnic Indian Foods; d) Indian Education; e) Tourist spots in India
  4. Give a critical appraisal of globalization in the current context of global recession.
  5. What are the key market entry modes to be considered before going global?
  6. Is ‘product standardisation’ an appropriate marketing strategy for recessionary times?
  7. Differentiate Geo-centrism from Polycentrism.
  8. Can a nation be branded? What are the factors which affect a nations brand value?
PART – C

 

ANSWER ANY TWO                                                                                  (2 x 20 = 40 marks)

 

  1. Explain the different forms of protectionist measures available to Governments.
  2. Is India capable of being a future ‘Super Power’? Do you see any positive indicators for a bright future for India, in the current economic, social, and political environment reality in the world?
  3. Choose any country and explain the special logistics and distribution challenges that exist there. What is the best way for a non-Indian company to deal with distribution challenges in a country like India?

 

 

 

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Loyola College M.Com April 2009 Indian Securities Market Question Paper PDF Download

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          LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

KP 41

M.Com. DEGREE EXAMINATION – COMMERCE

SECOND SEMESTER – April 2009

CO 2811/CO 2807 – INDIAN SECURITIES MARKET

 

 

 

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

 

 

SECTION-A

 

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

        

  1. Give the expansion of ICRA and CRISIL.
  2. What do you understand by derivatives?
  3. Who are allowed to function as merchant bankers?
  4. What is listing?
  5. What do you mean by “volatility”?
  6. Define “Hedging”.
  7. Give the names of any two leading power sector companies on the basis of Profitability.
  8. What is market index?
  9. The price of a company’s stock on 10th may 2008 was Rs.880.The price on 3rd June 2008 was

Rs.1020 and dividend received during the year was Rs.13 per share. Calculate the rate of return on

the stock?

  1. Coupon rate =Rs.80.

Price of the bond = Rs.1,000.

Maturity value     = Rs.1,200.

Calculate the holding period return.

 

                                         SECTION-B

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

     

  1. Bring out the differences between the primary market and secondary market

Operations in India.

  1. Explain the following concepts relating to Government securities:
  2. Yield structure b) Yield Curve c) Valuation methodology.

 

  1. What is rights issue? State the advantages of rights issue.
  2. Briefly explain the conditions to be fulfilled for the registration of merchant bankersIn India.
  3. Compare and contrast between Forwards and Futures.
  4. State and explain the various powers of stock exchanges to make Bye-laws.
  5. a) A wants to buy a share and hold it on for 5 years. He estimates Rs.8 as dividend to be paid by

the company continuously for the next 5 years. He hopes to sell the share at Rs.100 at the end of

the 5th year. What is the present price? His required  rate of return is 20%.                 (4-marks)

  1. Felix bought three stocks during 2007.From the following details given below,

Find out whether his expectations are fulfilled or not. His expected return on investment

is 25%.                                                                                                                             (4-Marks)

STOCK  PRICE ON 1.4.07

(Rs)

 PRICE ON 30.11.07

(Rs)

 DIVIDEND

(Rs)
     A         480       1,100    3.50
     B         620       1,700     2
     C      1,230       1,620     2.50

 

 

18.a) An investor buys  NIFTY Futures contract for Rs.2,80,000 (lot size 200 futures). On

The settlement date, the NIFTY closes at 1,378.Find out his profit or loss, if he pays

Rs.1,000 as brokerage. What would  be the position, if he has sold the futures

contract?                                                                                                                           ( 4- marks)

 

  1. b) The shares of Lookmen Ltd, are being traded at Rs.250 on BSE. Its futures for  1 month, 2 months

and 3 months are also available on the BSE. If the risk free rate is 12% p.a and no dividend is

expected during the period, what should be  The equilibrium price of these futures?        (4-marks)

 

 

                                                  SECTION-C

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

 

  1. Briefly explain the various reforms introduced in the Primary market operations in India.

 

20  a) Explain in detail the salient features  of OTCEI with the benefits of getting OTCEI listing  for

the  Investors. (12-marks)

  1. Bring out the advantages of credit rating to various parties involved in the Investment activities..

 

  1. a) Discuss the procedure adopted for clearing and settlement of transactions by National

Securities Clearing Corporation Limited (NSCCL)

 

  1. b) 9% bond (life 5 years) is issued by a company at 90%.It is redeemable at a Premium of 5%.

Find out the post-tax YTM for the investor, whose Marginal  Income tax rate is 30% and capital

gain tax rate is 10%.

 

 

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

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          LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 55

FOURTH SEMESTER – April 2009

CO 4803 – HUMAN RESOURCE MANAGEMENT

 

 

 

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

 

 

SECTION A

Explain the following concepts (5 Lines each)                                   (10 X 2 = 20 Marks)

 

  1. What does KASEC represent?
  2. What is Manpower planning?
  3. What is Career planning?
  4. What is BOS? Give an illustration
  5. Explain the Hot Stove Rule in discipline
  6. What are fringe benefits?
  7. What is OTAPACE?
  8. Define Grievance
  9. Define Job Evaluation
  10. What is mentoring?

                                                               

                                                                SECTION B

Answer any five questions                                                                  (5 X 8 = 40 Marks)

(Answers should not exceed  2 pages each)

 

  1. State the objectives of Human Resources Management.
  2. State the procedure to be followed in redressing grievances in an organization. State the characteristics of a good grievance procedure.
  3. What are the advantages and disadvantages of outdoor/External recruitment.
  4. Explain any 8 strategies that can be pursued for career planning.
  5. Explain any 8 strategies for dealing with the problem of attrition that is faced by many corporates today.
  6. What are the various alternatives you would consider in dealing with surplus manpower in an organization?
  7. Explain any four methods of off the job training.
  8. Explain the disciplinary procedure you would follow in dealing with acts of misconduct.

 

SECTION C

Answer any two questions                                                                  (2 X20 = 40 Marks)

(Answers should not exceed six pages each)

 

  1. Explain the changing roles of a HR Manager. Why is he considered to be a strategic business partner? Explain any 6 major challenges that he faces in the 21st
  2. State the objective of Job Evaluation. Explain the four principal methods of Job Evaluation. Give Illustrations.
  3. Explain the traditional methods of Performance Appraisals. What are their strengths and weaknesses

 

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Loyola College M.Com April 2009 Global Business Strategey Question Paper PDF Download

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LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 56

FOURTH SEMESTER – April 2009

CO 4804 – GLOBAL BUSINESS STRATEGEY

 

 

 

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

 

 

 

SECTION-A

Answer all Questions. Each carries 2 marks                                10 x 2 = 20 marks

 

For each term below explain in about 10 lines

  1. Technological environment
  2. European union
  3. Tariff and subsidies
  4. Value Chain Analysis
  5. Competitive advantage
  6. “Focus” Strategy
  7. Investment mode of market entry
  8. Expatriates
  9. International Joint Venture
  10. Matrix Organization structure

 

SECTION B

Answer any Five questions (One Page answer)                                5 x 8 = 40 marks

 

  1. Explain role & objectives of WTO
  2. How does an International Firm assess the economic environment?
  3. Explain five force analysis of industrial competition
  4. What is Globalization? What are the arguments against globalization?
  5. Explain types of International Joint Ventures. What are the problems of IJV?
  6. How to assess and reduce political risks in International business?
  7. Who are strategists? What are the main elements of strategy formulation?
  8. Explain advantages and disadvantages of international acquisitions

 

PART C

Answer any TWO questions. (4 pages Essay)Each carries 20 marks:

2 x 20 = 40 marks

  1. Write a short profile of any MNC operating in India. Make a SWOT analysis for the same MNC
  2. Explain cost, differentiation, and focus strategies given my Michael Porter by giving examples of strategies used by international firms. Evaluate the merits and demerits of each strategy.
  3. Argue for and against Globalization. What are the practical implications of globalization on Indian companies? What are your suggestions to overcome adverse effects, if any?

 

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

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         LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 51

THIRD SEMESTER – April 2009

CO 3875 – CREATIVE ADVERTISING

 

 

 

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

 

 

SECTION – A

Answer ALL Questions:                                                                 (10 x 2= 20)

 

  1. Define marketing research.
  2. Why are women exploited in advertising?
  3. What is stereotyping?
  4. What are the literary forms of message being used in advertising?
  5. Which is more sensational: Google ads or Newspaper ads?
  6. How does Brainstorming help in creating advertisements?
  7. Differentiate Rational appeal from Emotional appeal.
  8. What is creativity? Give an example.
  9. What is global advertising? Name some of the global advertising agencies.
  10. Identify an example for ‘deceptive advertising’.

 

SECTION – B

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

 

  1. Explain the qualities of creative thinkers.
  2. Briefly describe how advertisements help the economy?
  3. Do we need ethics for advertising? Why?
  4. What is Integrated Marketing Communications and what are its benefits?
  5. What is lay-out and explain the various stages in lay-out process?
  6. How do Direct-response advertising and Direct mail advertising differ?
  7. What is media planning? How does it relate to marketing and advertising?
  8. Explain the various functions of advertising.

 

SECTION – C

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

 

  1. Define what copy writing is with its types and styles. Also explain the copy structure.
  2. Write short notes on:
    1. Marketing opportunities and threats for multinationals and their effect on marketing communications.
    2. Challenges to standardization or adaptation in finding an effective communication mix.
  3. Write an essay on how the recent recession has affected the Advertising industry and suggest ways and means to overcome this crisis. Explain what sort of advertising message can we create to make the public buy goods and services at this time when people do not have purchasing power.

 

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

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      LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 36

FIRST SEMESTER – April 2009

CO 1807 – FINANCIAL MANAGEMENT

 

 

 

Date & Time: 17/04/2009 / 1:00 – 4:00    Dept. No.                                                       Max. : 100 Marks

 

 

PART-A

Answer ALL questions                                                                                  (10 x 2 = 20)

 

  1. What is Financial Leverage?
  2. Illustrate the point of indifference.
  3. Discuss the features of an appropriate capital structure.
  4. Explain the Traditional approach to cost of capital.
  5. Classify the different form of Dividend.
  6. What are the advantages issues of bonus shares to the investors.
  7. How do you classify the working capital policy?
  8. What are the significance of capital budgeting?
  9. Write short note on Operating Lease.
  10. Analyze the Implication of capital Rationing.

PART – B

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

  1. Discuss the factors affecting Working Capital Management.
  2. State the SEBI Guidelines for Bonus Issue.
  3. Explain the cost benefit identification of a project.
  4. The following annual figures relate to XYZ Co.

Rs.

Sales(at two months ‘ credit)                                                36,00,000

Materials consumed (suppliers extend two months credit)    9,00,000

Wages paid (monthly in arrear)                                              7,20,000

Manufacturing expenses outstanding at the end of the year     80,000

(Cash expenses are paid one month in arrear)

Total administrative expenses, paid as above                        2,40,000

Sales promotion expenses, paid quarterly in advance            1,20,000

The company sells its products on gross profit of 25 percent counting depreciation as part of the cost of production. It keeps one month’s stock each of raw materials and finished goods, and a cash balance of Rs.1,00,000.

Assuming a 20 percent safety margin, calculate the working capital requirements of the

company on cash cost basis. Ignore work – in – process.

  1. A Ltd. has been buying items in lots of 1,200 quantity units which is 6 months requirement.

Cost per unit is Rs.12, ordering cost Rs.8 per order and carrying cost is 25%.

Calculate the saving per year by buying in economic lot quantity.

  1. Following are the details regarding three companies A Ltd., B Ltd., and C Ltd.:

A Ltd.                                         B Ltd.                                        C Ltd.

r = 15%                                       r = 5%                                       r = 10%

Ke = 10%                                 Ke = 10%                                 Ke = 10%

E = Rs.8                                      E = Rs.8                                   E = Rs.8

Calculate the value of an equity share of each of these companies applying Walter’s formula when dividend payment ratio (D/P ratio) is: (a) 50%, (b) 75%, (c) 25%. What conclusion do you draw?

  1. A company has sales of Rs.1lakh. The variable costs are 40% of the sales while the fixed

operating costs amount to Rs.30,000 . The amount of interest on long-term debt is

Rs.10,000. You are required to calculate the composite leverage and illustrate its a impact if

sales increase by 5%.

  1. A Ltd. has an Equity Capital consisting of 5,000 Equity shares of Rs.100 each. It plans to

raise Rs.3,00,000, for the finance expansion programme and as identify four options for

raising funds.

  1. Issued Equity shares of Rs.100 each.
  2. Issue 1,000 Equity shares of Rs.100 each and 2,000, 8% preference shares of Rs.100 each.
  3. Borrow of Rs.3,00,000 at 10% interest p.a.
  4. Issued 1,000 Equity shares of Rs.100 each and Rs.2,00,000, 10% Debentures.

The company has EBIT of Rs.1,50,000 of its expansion. Tax Rate is 50%

Suggest the source in which funds should be raised.

 

 

PART – C

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

 

  1. X Ltd. has an existing sales of 10,000 units at Rs.300 per unit, variable cost is Rs.200 per

unit and Fixed cost is Rs.3,00,000 per annum. Present credit policy is 1 month credit period.

The company plans to increase credit period for 2 months or 3 months and has made to

following estimates.

Existing                          Proposed

Credit period                        1 month              2 months         3 months

Increase in sales                         –                         15%               30%

% of bad debts                           1%                       3%                5%

There will be on increased in fixed cost by Rs.50,000 if sales increases beyond 25% of the present level. The cost of capital is 20%

Suggest the suitable credit period to be adopted.

  1. From the following details relating to K Ltd.

Rs.

EBIT                                       23,00,000

Less: 8% Debenture Interest               80,000

22,20,000

Less: 11% Loan Interest                   2,20,000

EBT                                       20,00,000

Less: Tax @ 50%                           10,00,000

EAT                                        10,00,000

No. of Equity shares (Rs.10 each) = 5,00,000 shares.

Market price per share = Rs.20.

PE Ratio = 10

The company has undistributed Reserves of Rs.20,00,000. It requires Rs.30,00,000 to redeem the debentures and modernize its plant which has the following financial options –

  1. Borrow 12% loan from Banks.
  2. Issue 1,00,000 Equity shares of Rs.20 each and the balance from a 12% Bank loan.

The company expects to improve its rate of return by 2% as a result of modernization. However,

the PE Ratio is likely to reduce 8 if the entire amount is borrowed. Advice the company.

  1. A Limited company has the following capital structure:

Rs.

Equity Share Capital (2,00,000 shares)       40,00,000

6% Preference shares                                  10,00,000

8% Debentures                                            30,00,000

80,00,000

The market price of the company’s equity shares is Rs.20. It is expected that company will pay a current dividend of Rs.2 per share which will grow at 7 per cent for ever. The tax rate may be presumed at 50 per cent. You are required to compute the following:

(a) A weighted average cost of capital based on existing capital structure.

(b) The new weighted average cost of capital if the company raises an additional Rs.20,00,000 debit

by issuing 10 per cent debentures. This would result in increasing the expected dividend to Rs.3

and leave the growth rate unchanged but price of share will fall to Rs.15 per share.

(c) The cost of capital if in (b) above, growth rate increases to 10 per cent.

 

 

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Loyola College M.Com April 2009 Corporate Accounts & Accounting Standards Question Paper PDF Download

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       LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

KP 57

M.Com. DEGREE EXAMINATION – COMMERCE

FOURTH SEMESTER – April 2009

CO 4958 – CORPORATE ACCOUNTS & ACCOUNTING STANDARDS

 

 

 

Date & Time: 28/04/2009 / 9:00 – 12:00  Dept. No.                                                  Max. : 100 Marks

 

 

SECTION: A

Answer All Questions:                                                                                       10 x 2 = 20

  • Under what headings will you classify the following items while preparing Balance Sheet of a Company?
    1. Preliminary Expenses. ii) Unclaimed Dividend, iii) Loose Tools., iv) Securities Premium.
  • Fill in the Blanks:
    1. If the proposed dividend lies between 12.5% and 15 % the percentage of profits to be

transferred to general reserve is ————.

  1. ii) A reserve which is represented by investments outside the business is known as ———-.
  • What are accounting standards?
  • What are Notes to Accounts?
  • Give an example of Loss Contingency.
  • Whether the following items are a) Prior period items, b) Extraordinary items, c) Change in accounting estimate. D) None of these.
  • Expenses of Rs. 1, 00,000 of the previous year, which were omitted, form the books of account of the previous year due to oversight.
  • Write off a huge debt of a major customer due for more than a year.
  • On 1-1-2001 A Ltd has 1800 equity shares outstanding. On 31-05-2001, it issued 600 equity shares for cash (without bonus claim). On 1-11-2001 it bought back 300 shares. Calculate weighted average number of shares as on 31-12-2001.
  • Define Holding Company.
  • What is purchase Consideration according to AS14?
  • S Ltd was taken over by R Ltd the following position was mutually agreed upon

S Ltd.              R Ltd

Number of Shares                               60,000             90,000

Face Value of Share                            100                  10

Net Assets                                           3, 60, 00,000   72, 00,000

Ascertain intrinsic values of the shares, ratio of exchange of shares and Number

of shares to be issued.

SECTION – B

Answer any five only:                                                                                          5 x 8 = 40

 

  • Distinguish between Merger method and Purchase method of Accounting for amalgamation.

 

  • Define “Value added.” Explain the importance of Value Added concept in the present industrial environment?

 

  • Define “Impairment Loss”. How would an impaired Asset be identified? What are the disclosure provisions relating to impairment of assets?

 

  • X Ltd, having three whole time directors on its Board, the others being part time directors, earned profits during the year ended 31st March, 2007 to the tune of Rs.2,50,000 after taking into consideration the following:

Depreciation on fixed assets – Rs.47, 800

Depreciation admissible as per Income Tax rules – Rs. 32, 800

Provision of Income Tax – Rs.1, 22,500

Capital expenditure included in general expenses charged to     P&L A/C – Rs.12, 500

Calculate the maximum remuneration payable to the whole time directors assuming that the remuneration payable to the whole time directors to be calculated on net profits remaining after payment of commission to part time directors and the commission to part time directors is to be calculated on net profits remaining after payment of remuneration to whole time directors.

 

  • X Ltd., is having a plant (Asset) carrying amount of which is Rs.250 lakhs on 31.03,2002. Its useful life is 5 years and residual value at the end of 5 years is Rs.5 lakhs. Estimated future cash flow from using the plant in next 5 ears are:

For the year ended on                                   Estimated cash flow ( Rs.in lakhs)

  • 50
  • 30
  • 30
  • 20
  • 20

Calculate “Value in use” for plant if the discount rate is 25% and also calculate the recoverable amount and impairment loss. Give necessary journal entries.

 

  • A) P Ltd had 12, 00,000 equity shares of Rs.10 each fully paid up outstanding prior to rights issue. The details of rights issue are as follows:
    1. One new share for every two shares outstanding.
    2. Rights issue price. Rs.18
    3. Last date to exercise rights is 31st December, 2003
    4. Fair value of each equity share earned by the company as follows:

Year ended 31-3-03 Rs.40, 00,000

Year ended 31-3-04 Rs.54, 00,000

Calculate EPS to be reported under AS-20.

 

  1. B) Calculate from the following information basic earning per share:

Profit Rs.50,00,000., 10% Preference Shares of Rs.100 lakhs., Number of Equity shares in the beginning of the year 10 lakhs. Bonus issued in the middle of the year 5,00,000.

 

17)  Balance sheet of H.Ltd, and S.Ltd  as on 31.12.2000 given below:

Liabilities         HLtd.         S.Ltd.              Assets              H.Ltd.       S.Ltd.

Share Capital    10,000           5,000             sundry assets   17,000      10,000

(Rs.1 each)

General Reserve 5,000        ———             4000 shares in

S.Ltd                 5000

Creditors            3,000            3,200

P&L A/C           4,000            1,800

22,000          10,000                                     22,000     10,000

Shares were purchased by H.Ltd. in S.Ltd. on 30th june,2000. On 1st  January, 2000 the balance sheet of S.LTd. showed loss of Rs.3,000 which was written off out of the profits earned during 2000.Profits are assumed to accrue evenly throughout the year. Prepare consolidated Balance sheet.

 

  • a) What is Contingent Liability as per AS 29?
  1. b) Board of directors approved the financial account of year 2003 – 04 on 31st July, 2004. The following events occurred before the approval of financial accounts by Board of Directors. State how you would deal with this situation:

“The wages of the employees are revised retrospectively from 01.01.04. The agreement is signed on 01.07.04. The negotiations have been going on since 1.2.04. The due to this revision extra wages payable from 01.01.04 to 31.03.04 was Rs.5, 00,000.”

  1. c) Write the areas where AS29 is not applicable.

 

SECTION – C

Answer any two only:                                                                                        2 x 20 = 40

 

  • The authorized capital of X Ltd is Rs.5, 00,000 consisting of 2,000, 6% preference shares of Rs.100 each and 30,000 equity shares of Rs.100 each. The following was the Trial Balance of X Ltd as on 31-03-2006

Particulars                                                                  Debits (Rs.)     Credits (Rs.)

Investment in shares in cost                                           50, 000

Purchases                                                                   4, 90, 500

Selling Expenses                                                            79, 100

Stock on 01-04-2005                                                 1, 45, 200

Salaries and Wages                                                        52, 000

Cash in hand                                                                  12, 000

Interim preference dividend for half year                       6, 000

Discount on issue of Debentures                                     2, 000

Preliminary Expenses                                                       1, 000

Bills Receivable                                                             41, 500

Interest on Bank Overdraft                                             7, 800

Interest on Debentures up to 30-09-05                            3, 750

Debtors and Creditors                                                   50, 100            87, 850

Freehold property at cost                                           3, 50, 000

Furniture at cost                                                             35, 000

6% preference share capital                                                               2, 00, 000

Equity share capital fully paid up                                                      2, 00, 000

5% Mortgage Debenture secured on –

-Freehold properties                                                                           1, 50, 000

Income tax paid in advance for 2005 -06                                  10, 000

Dividends                                                                                                4, 250

Profit and Loss A/C (1-4-2005)                                                            28, 500

Sales (Net)                                                                                         6, 70, 350

Bank Overdraft secured by Hypothecation of stocks                       1, 50, 000

Technical know – how fees at cost paid –

– during the year                                                        1, 50, 000

Audit fees                                                                        5, 000

14, 90,950        14, 90,950

You are require dot prepare the profit and loss account for the year ended         31-03-06 and the balance sheet as on that date after taking into the following:

  • Closing stock was valued at Rs.1,42,500
  • Purchase includes Rs. 5000 worth of goods and articles distributed among valued customers.
  • Salaries and wages include Rs.2000 being wages incurred for installation of electrical fittings which were recorded under furniture.
  • Bills receivable of Rs.2000 maturing after 31-3-06 were discounted.
  • Depreciation on furniture to be charged at 10% on written down value.
  • 1000 of discount on issue of debentures to be written off.
  • Provide provision for taxation Rs.4000
  • Technical know how is to be written off over a period of 10 years and preliminary expenses to be written off Rs.500.
  • Salaries and wages include Rs.10000 being the directors remuneration
  • Debtors include Rs.6000 debts due for more than six months.

Keeping in mind the requirements of schedule VI part I and Part II of the companies Act 1956, draw up the final accounts of X Ltd.

 

  • Following are the balance sheet of two companies W Ltd and Z Ltd as at 31st March 2005

Liabilities                    W Ltd.         Z Ltd.     Assets                      W Ltd        Z Ltd

Equity shares of                                              Sundry assets         750000     350000

Rs.100 each                 500000        300000    1000 shares in

Reserves                      100000          60000    W Ltd at Cost                         100000

Creditors                     150000          90000

750000        450000                                   750000     450000

W Ltd was to absorb Z Ltd agreeing that the shares of both the companies are worth Rs.120 each. The purchase consideration was to be discharged in the form of fully paid shares.

A Sum of Rs.20000 is owed by W Ltd to Z Ltd. Also included in the stock of W Ltd is Rs.30000 goods supplied by Z Ltd at cost plus 20%

Give entries in the books of both the companies and Balance sheet in the books of W Ltd.

  • The Balance sheets of H Ltd and S Ltd as at 31st March, 2007 were as under:

Liabilities.             H Ltd.      SLTd.       Assets.                          HLtd.          SLTd

Equity Capital      9,00,000   3,00,000    Fixed Assets              9,00,000   4,00,000

(Rs.10 each)

General Reserve   5,00,000     30,000     Investments              6,00,000    ———-

P&L A/C             6,00,000  2,00,000      Debtors                     1,60,000      90,000

Creditors              1,00,000  1,70,000      Inventory                 2,10,000    1,20,000

Bank                         2,30,000       90,000

21,00,000   7,00,000                                    21,00,000     7,00,000

 

H Ltd has acquired 75% of S Ltd shares at Rs.600000 on 1st July, 2006. S LTd had an opening balance of Rs.1,00,000 in profit and loss account form which it paid dividend for 2005 -06 at 20 % on 30th September,2006. The dividend received by H Ltd is included in its profit and loss account.

Inventory of H Ltd includes Rs.20, 000 out of purchases of Rs.50, 000 made from small Ltd in January 2007. Credit period is 90 days. S Ltd had sold these items at a margin of 25% on cost. There has been no change in the General Reserve Account for S Ltd during 2006 -07.

Prepare a consolidated Balance Sheet as at 31.03.2007.

 

 

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Loyola College M.Com April 2009 Consumer Behaviour Question Paper PDF Download

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   LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

KP 42

M.Com. DEGREE EXAMINATION – COMMERCE

SECOND SEMESTER – April 2009

CO 2812/CO 2808 – CONSUMER BEHAVIOUR

 

 

 

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

 

 

SECTION – A

Answer ALL questions in not more than 3 lines each                   (10 x 2 = 20 marks)

  1. What is a generic goal?
  2. What is Positive motivation?
  3. Define Personality.
  4. What is “Others – directed men”?
  5. What is brand personality?
  6. What is Umbrella Positioning?
  7. What is an attitude object?
  8. What is a normative reference groups?
  9. Briefly explain the impact of a friendship group on consumer behaviour.
  10. What is a brand community?

SECTION – B

Answer any FIVE in not more than 2 pages each                                                 (5 x 8 = 40 marks)

 

  1. Explain Abraham Maslow’s Hirarchy of needs and highlight the implications it has for understanding consumer’s behaviour.
  2. Write notes on: (a) Need for cognition,  (b)  Visualisers vs. Verbalizers.
  3. What are the factors that distort consumer’s perception?
  4. How do consumer’s handle risk?
  5. Explain the multi attribute model.
  6. “Two important barriers to communication affect the accuracy with which consumers interpret messages” – What are these and how can a marketer overcome than?
  7. Explain consumers behaviour toward:  (a) Clothing    (b) pursuit of leisure   (c) fashion   (d) Savings.
  8. Explain the Socialization of family member.

 

SECTION – C

 

Answer any TWO in not more than FOUR pages each.                              (2 x 20 = 40 marks)

 

  1. Explain the Dynamics of Perception.
  2. What are the factors to be considered by marketers while designing the message structure and presentation?
  3. Define Consumer Behaviour and explain the important implications of the definition.  Why should a marketer study consumer behaviour?

 

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Loyola College M.Com April 2009 Business Taxation Question Paper PDF Download

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     LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 46

SECOND SEMESTER – April 2009

CO 2953 / CO 2950 – BUSINESS TAXATION

 

 

 

Date & Time: 29/04/2009 / 1:00 – 4:00  Dept. No.                                                  Max. : 100 Marks

 

 

SECTION – A

Answer ALL questions:                                                                        ( 10 x 2 = 20 )

 

  1. Mention the rate of tax in which the income of firm is taxed.
  2. What do you mean by Minimum Alternative Tax with respect Company assessment?
  3. Why Valuation date is important with regard to Wealth Tax Act?
  4. What are the bases of levy of Central Excise Duty?
  5. What do you understand by ‘remission of duty is available under the Central Excise Duty?
  6. Highlight the objectives of Customs Act?
  7. Indicate the arguments in favour of VAT.

 

  1. (a) On 30th May 2007, Mr. B, a Malaysian citizen leaves India after a period of 2 years stay. Determine
    Mr. B’s residential status for the assessment 2008-09.

(b) Will your answer show any change if he leaves India on 29th May 2007.

 

  1. Mr. L obtained a loan of Rs.5 lakhs on 31st July 2004 from his friend by mortgaging his house property.

The loan was utilized for the purchase of shares and securities.  Can the amount of unpaid loan of Rs.2

lakhs on 31st March 2008 be claimed as a deduction under section 2(m) of the Wealth Tax Act? Support

your answer with relevant provision.

 

  1. Calculate the assessable value for the purpose of levy of excise duty from the following

particulars :

Cum-duty selling price inclusive of sales tax @ 4%   Rs.75,320

Rate of excise duty applicable to the Product                        17%

Trade discount allowed                                              Rs.2,500

Freight (to be charged extra)                                      Rs.3,000

 

SECTION – B

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

 

  1. Explain the bases for charge of Income .
  2. Enumerate the ‘assets’ identified by the Wealth Tax under section 2(ea).
  3. What is CENVAT? What are its features?
  4. Mention any ten circumstances under which the central government may absolutely prohibit import

or export of goods.

  1. Explain the provisions relating to registration and the related exemption under the Central Excise.

 

  1. From the following calculate the depreciation admissible for the asst. year 2008-09

(a) Factory building – WDV                                       Rs.5,00,000

(b) Plant and Machinery – WDV                                Rs.8,00,000

Addition:        30-6-2007                                Rs.1,00,000

31-12-2007                              Rs.1,00,000

Sale     :           1-12-2007                                Rs.6,00,000

(c) Furniture & Fixture – WDV                                   Rs.1,00,000

 

  1. A, B and C are in a firm sharing profits in ratio of 2:1:1 respectively. The profit of the firm for the

previous year ending 31-3-2008 amounted to Rs.16,000 which has been arrived at after given the

following deductions:

  • interest paid to A – Rs.4,000
  • Salary paid to B – Rs.6,000
  • Paid shop rent to C – Rs.3,000
  • Paid commission to A – Rs.1,500
  • Paid Rs.5,000 as donation to National Children Fund

Compute admissible remuneration.

 

 

 

 

  1. Mr. Jay has the following assets and liabilities on the valuation date:

(Rs. in Lacs)

  1. Residential house                                                                           40.0
  2. A farm house – 15 km away from the local limits of Kerala         10.0
  3. Cars for personal use                                                                        6.0
  4. Jewellory                                                                                        14.0
  5. Aircraft for personal use                                                              150.0
  6. Urban land (construction is not permitted under the law)             10.0
  7. Cash in hand                                                                                    1.5
  8. Shops given on rent                                                                       20.0
  9. Gold Deposit Bonds                                                                      10.0
  10. Loan taken to purchase the aircraft 50.0

Compute the Net wealth of Mr. Jay.

 

SECTION – C

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

 

  1. What is the law relating to valuation of excisable goods for the purpose of charging excise duty?

 

  1. Following are the incomes of a domestic company for the year ending on 31st March, 2008:
  2. i) Business profit                                                        4,20,000;
  3. ii) Dividend from an Indian public sector company     10,000;

iii)  Dividend from an Indian company whose

80% income is agricultural income                        Rs.      9,000;

  1. iv) Income from Unit Trust of india       5,000;
  2. v) Royalty received from a foreign concern

for providing technical knowledge                        Rs.     16,000;

  1. vi) Fee from an Indian company for technical advice    12,000;

vii)  Dividend from a foreign company                         Rs.     8,000;

viii)  Company has donated to an approved fund           Rs.   8,800

Compute the total income of the company for the assessment year.  Find the tax liability, if the book profit of the company is Rs.11,80,000 u/s 115 JB.  The company has distributed 12% on its paid up capital of Rs.5 lakh on 1st September 2008, before filing of its return of income.

 

  1. X Ltd., is a company carrying on business in the construction and sale of residential flats. It furnishes the following data and requests you to compile wealth tax return and determine the tax payable for the Assessment Year 2008-09:

Market value Rs.

(a) Land in Rural area 15,00,000
(b) Land in Urban area (construction not permitted as per municipal laws) 23,00,000
(c) Land in Urban area (held as stock-in-trade since 2005, construction will be commenced during June, 2008) 49,50,000
(d) Motor cars (not being held as stock-in-trade) 11,30,000
(e) Jewellery (not being held as stock-in-trade) 18,00,000
(f) Aircraft 1,58,00,000
(g) Bank Balance 3,10,000
(h) Cash in hand as per cash book 1,70,000
(i) Guest house and land appurtenant 8,00,000
(j) Residential Flats of identical size provided to 6 employees for their use (salary of one of them exceeds Rs.5,00,000) 15,00,000
(k) Residence provided to Managing Director (salary exceeds Rs.5,00,000) 10,00,000
(l) Flats constructed and remaining unsold (not being held as stock-in-trade) 30,00,000
(m) Residence provided to a whole time director (Salary Rs.7,20,000 the director owns 25% equity shares) 17,00,000

The company has taken a loan of Rs.6,00,000, Rs.7,00,000 and Rs.50,000 for acquiring property numbers (a), (c) and (l) respectively. Find out the wealth tax liability of the company for the A.Y. 2008-09.

 

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Loyola College M.Com April 2009 Business Environment & Policies Question Paper PDF Download

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     LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 40

FIRST SEMESTER – April 2009

CO 1811 – BUSINESS ENVIRONMENT AND POLICIES

 

 

 

Date & Time: 04/05/2009 / 1:00 – 4:00   Dept. No.                                                  Max. : 100 Marks

 

 

PART A

Answer ALL the Questions                                                            10 X 2 = 20 marks

 

  1. Enumerate the various components of macro environment.
  2. What is Environmental Analysis?
  3. What are the various forms of Foreign investment?
  4. State the objectives of Economic Planning in India.
  5. Mention the most plant level impact of Technology on business.
  6. What is the entrepreneurial role of the State?
  7. Why is protection of Consumers necessary?
  8. Define Culture. Name the elements of Culture.
  9. ‘Profit motive and Social responsibility are contradictory’ – Comment.
  10. List the sources of ethical standards in business.

 

PART B

Answer any FIVE Questions                                                         5 X 8 = 40 marks

 

  1. Examine the factors that influence the external environment of business.
  2. Describe the process of environmental analysis.
  3. Discuss the challenges of Globalisation of to-day.
  4. Explain the salient features of India’s Technology Policy.
  5. What changes have take place in the Industrial Licensing system in India?
  6. Discuss the ways for reconciling the economic and social objectives of business.
  7. Define Social Responsibility of business. Account for the growing concern for social

responsibility of business.

  1. Discuss the impact of urbanisation on business to-day.

 

PART C

Answer any TWO Questions                                                         2 X 20 = 40 marks

  1. Examine the functions of the State. Why is State intervention in economic  affairs

necessary? Discuss the extent of State intervention in business in India since

Independence.

  1. Comment on the objectives of the Environment Protection Act,1986? Explain  the

measures for protection and improvement of environment under the Environment

Protection Act, 1986.

  1. Explain the concept, nature and elements of Culture. How do castes and communities,

Social attitudes, religion and joint family system influence  business and business affairs?

 

 

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Loyola College M.Com April 2009 Brand Management Question Paper PDF Download

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   LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 49

THIRD SEMESTER – April 2009

CO 3803 – BRAND MANAGEMENT

 

 

 

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

 

 

SECTION – A

Answer ALL questions in not more than 5 times each:                             (10 x 2 = 20)

 

  1. Give a brief definition of a brand.
  2. State the 5 product levels.
  3. Briefly explain the concept – Brand Equity.
  4. What is Brand Judgement?
  5. What is Brand Credibility?
  6. What is URL?
  7. What is a Logo?
  8. What is Mass Customization?
  9. What is Event Marketing? How is it significant for Branding?
  10. State any 3 advantages of a global marketing program.

SECTION – B

Answer any 5 in not more than 2 pages each:                                            (5 x 8 = 40)

 

  1. How do Brands help consumers?
  2. How can the following be branded:
  • services (b) retailer        (c) people        (d) entertainment        (e) geographic locations
  1. What are the challenges in Branding?
  2. What are the advantages in creating a high level of brand awareness?
  3. Write a note on Brand Imagery.
  4. How can branding be enhanced and strengthened by packaging?
  5. Briefly explain the criteria for choosing brand elements.
  6. Explain the different types of Personalized Marketing.

SECTION – C

Answer any 2 in not more than 4 pages each:                                            (2 x 20 = 40)

 

  1. What is Strategic Brand Management Process?
  2. What are the guide lines to be used for positioning a brand accurately?
  3. What are the advantages and disadvantages of Brand Extensions?

 

 

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Loyola College M.Com April 2009 Advanced Business Statistics-I Question Paper PDF Download

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      LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 39

FIRST SEMESTER – April 2009

CO 1810 – ADVANCED BUSINESS STATISTICS-I

 

 

 

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

 

 

SECTION: A

Answer All Questions:                                                                                       10 x 2 = 20

 

  • Indicate whether the following are True or False:
    1. A listing of all population units is called a frame.
    2. One of the biggest problems in survey is that of non – response.
  • What is a questionnaire?
  • What is Skewness?
  • Indicate whether the following are True or False:
    1. In a symmetrical distribution, Mean = Median = Mode.
    2. β2 is a measure of Kurtosis.
  • What are the components of Time Series?
  • Three perfect coins are tossed together. What is the probability of getting at least one head?
  • What is meant by theoretical frequency distribution?
  • What do you mean by the statistical quality control charts?
  • What are non parametric tests?
  • Define Type I and Type II errors.

 

SECTION – B

Answer any five only:                                                                              5 x 8 = 40

 

  • What is a Control Chart? Show a typical Control Chart. How are Control Charts for Mean and Range constructed when Standard are given?

 

  • What are the basic conditions for the application of Chi – Square test?

 

13) Write short notes on the following terms

  • Mutually exclusive events
  • Independent and dependent events
  • Equally likely events
  • Complementary events

 

  • Ten students are selected at random from a college and their heights are found to be 100, 104, 106, 110, 118, 120,122,124,126 and 128 cms. In the light of these data discuss the assumption that the mean height of the students of the college is 110cm.

The table value of t at 5% level for 8 df is 2.306 and for 9 df is 2.262 and 10 df is 2.228 for a two tailed test.

 

  • The following data is collected on two characteristics:

Particulars                   Smokers          Non – Smokers

Literate                             83                           57

Illiterate                            45                           68

Based on this can you say that there is no relation between the habit of smoking and literacy.

 

16) The following table relates to the tourist arrivals (in millions) during 1997 to 2003

India:

Years:                         1997    1998    1999    2000    2001    2002    2003

Tourists arrivals:           18        20        23        25        24        28        30

(In millions)

 

Fit a straight line trend by the method of least squares and estimate the number of

tourists that would arrive in the year 2009.

 

17) The following are some of the particulars of the distribution of weight of boys

and girls in a class:

Boys                            Girls

Number                                   100                              50

Mean Weight                          60 Kg                         45 Kg

Variance                                  9                                 4

Find the standard deviation of the combined data.

Which of the two distributions is more variable?

 

  • The following data is relating to the units produced per day by 4 workers in 5 machines of different types. Test whether the four workers differ in terms of mean productivity and test whether the mean productivity is the same for the five different machines. Perform Two Way
Workers Machine Type
1 2 3 4 5
1 10 9 8 12 10
2 11 9 8 12 10
3 13 10 9 10 11
4 14 9 8 12 12

 

SECTION – C

Answer any two only:                                                                                  2 x 20 = 40

 

  • The following are the numbers of hours which 10 students studied for an examination and the scores they obtained:
No. of hours Studied (x) 8 5 11 13 10 5 18 15 2 8
Score

(y)

 56 44 79 72 70 54 94 85 33 65

Calculate rank correlation; also test at  0.01 level of significance whether the value obtained is significant.

 

  • School children taking coaching in three private schools A,B and C secure the following scores out of 100.
No of Children 1 2 3 4 5 6 7 8 9 10
School – A 33 38 39 48 58 70 61 41 45 49
School – B 32 15 87 32 22 63 56 57 44 —
School – C 55 68 27 88 46 52 76 — — —

Test the hypothesis that the students in the three private schools have identical distribution of scores at significance level at 1 %. Apply H test.

 

  • The life time of electric bulbs for a random sample of 10 from a large consignment gave the following data:
Item 1 2 3 4 5 6 7 8 9 10
Life in ‘000 hours 4.2 4.6 3.9 4.1 5.2 3.8 3.9 4.3 4.4 5.6

Can we accept the hypothesis that the average life time of bulbs is 4000 hours.

 

 

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Loyola College M.Com April 2009 Accounting For Decision Making Question Paper PDF Download

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         LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

KP 44

SECOND SEMESTER – April 2009

CO 2814 / 2810 – ACCOUNTING FOR DECISION MAKING

 

 

 

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

 

 

SECTION – A                                               10 x 2 = 20

Answer ALL questions:

  1. Discuss the types of standard in variance analysis
  2. State the objectives of budgeting control.
  3. What do you mean key factor in Marginal Costing.
  4. Explain the term ‘Common size Statements’.
  5. What do you understand by term “ABC”.
  6. State methods of Transfer Pricing.
  7. From the following particulars calculate the fixed cost

Capacity                  60%                  100%

Units produced        600 units          1000 units

Power and fuel         Rs.1,600          Rs.2,000

  1. A factory produces 5 units of commodity in one standard hour. Actual production  during a

articulars year is 85,000 units and the budgeted production for the year  is fixed at 1,00,000 units.

Actual hours operated are 40,000. Calculate the efficiency  and activity ratios.

  1. Standard Rate per Labour hour in a factory was Rs.20. However during a month payment was

made for 26,000 Labour hours at Rs.22 each.

Calculate Labour rate variance.

  1. Find out Variable Cost. Sales Rs.4,00,000 & PV Ratio= 25%

 

                                                            SECTION – B                                               5 x 8 = 40

Answer any FIVE questions:

 

  1. “Marginal costing is a valuable Aid for Managerial Decisions” Discuss.
  2. Enumerate the characteristics of Relevant Costs.
  3. How cash flow statements differs from fund flow statements.
  4. Senthil Velvan Corporation made a profit of Rs.3,70,250 after considering the following:

Rs.

(a) Depreciation on fixed assets                  7,500

(b) Provision for tax                                  50,000

(c) Loss on sale of machine                           600

(d) Transfer to general reserve                  20,000

(e) Provision for doubtful debts                  1,200

(f) Profit on sale of fixed assets                  2,500

(g) Amortization of development cost        5,000

The following additional information is given to you:

31-12-1992

Rs.

 31-12-1993

Rs.
Creditors

Bills payable

Outstanding expenses

Debtors

Bills receivable

Prepaid expenses

 20,000

15,000

7,000

36,000

12,000

1,600

 25,000

13,000

6,000

39,000

10,500

1,700

You are required to determine cash from operating activities.

 

  1. Calculate funds from operations of X Ltd. from the following:

Profit & Loss A/c

Rs. Rs.
To Salaries

To Rent

To Commission

To Discount allowed

To Provision for

Depreciation

To Transfer to General

Reserve

To Loss on sale of

Investments

To Provision for tax

To Discount on issue of

Debentures

To Preliminary Expenses

To Selling Expenses

To Net Profit

      10,000

3,000

2,000

1,000

 

14,000

 

20,000

 

5,000

10,000

 

2,000

3,000

20,000

1,20,000

 

 By Gross Profit

By profit on Sale of Machines

By Dividend

received

By Refund of tax

 2,00,000

 

5,000

2,000               3,000
2,10,000 2,10,000

 

  1. Parker Ltd., manufactures two brands of per Hero & Zero. The sales department of the company has three departments in different areas of the country. The sales budget for the year ending 31st December 1999 were: Hero -Department I 3,00,000; Department II5,62,500; Department III 1,80,000 and Zero – Department I 4,00,000; Department II 6,00,000; Department III 20,000. Sales prices are Rs.3 and Rs.1.20 in all departments. It is essential that by forced sales promotion the sale of ‘Zero’ in department I will increase by 1,75,000. It is also expected that by increasing production and extensive advertisement, Department III will be enabled to increase the sale of ‘Zero’ by 50,000.It is recognized that the estimated sales by department II represent an unsatisfactory target. It is agreed to increase both estimates by 20%.Prepare a Sales Budget for the year 2000.

 

  1. The following data relate to a manufacturing company:

Plant capacity:           4,00,000 units per annum

Present utilisation :    40%

Actuals for the year 2000 were:

Selling Price :             Rs.50 per unit

Material cost :             Rs.20 per unit

Variable manufacturing costs :      Rs.15 per unit

Fixed costs :                                   Rs.27 lakhs

In order to improve capacity utilisation the following proposals are considered:

  1. Reduce selling price by 10%.
  2. Spend additionally Rs.3lakhs on sales promotion.

How many units should be sold t earn a profit of Rs.5 lakhs per year.

  1. The standard material and standard cost per kg. of material required for the

production of one unit of product A is as follows:

Material – 5 kg.

Standard Price – Rs.5 per kg.

The actual production and related material data are as follows:

400 units of product A

Material used 2,200 kg.

Price of Material Rs.4.50 per kg.

Calculate (1) Material Cost Variance

(2) Material Usage Variance.

(3) Material Price Variance.

 

Section – C                                        

Answer any TWO questions:                                                                     2 x 20 = 40

 

  1. From the following particulars, prepare Trading, Profit and Loss Account and Balance

Sheet.

Current ratio – 3; Liquid ratio – 1.8

Bank overdraft – Rs.20,000; Working capital – Rs.2,40,000

Debtors velocity – 1 month; Gross profit ratio – 20%

Proprietory ratio (Fixed assets / Shareholders’ fund) – 0.9

Reserves and surplus – 0.25 of share capital.

Opening stock – Rs.1,20,000; 8%Debnetures – Rs.3,60,000

Long – term investments – Rs.2,00,000

Stock turnover ratio – 10 times; Creditors velocity – ½ month

Net profit Share Capital – 20%.

 

  1. A Ltd. is formed to produce Product X, the demand for which is uncertain. Their estimated

costs are:

Materials p.u.                                    Rs.2

Labour cost p.u.                                Rs.6

Variance overheads                          Rs.4

Fixed manufacturing expenses         Rs.96,000

(a) If the selling price p.u. is Rs.20, how many units they have to sell to:

  1. i) break even (ii) make a profit of Rs.32,000

iii) make a profit of 20% on sales

(b) If the demand for the product is 10,000 units, what selling price they must

charge in order to:

  1. i) break even ii) make a profit of Rs.24,000

iii) make a profit of 20% on sales

  1. The information regarding the composition and hourly wage rates of labour force

engaged on a job schedule to be completed in 30 hours are as follows:

 

Category of             Standard           Hourly               Actual               Hourly

Workers                   No. of          wage rate              No. of             wage rate

Workers          per workers         Workers           per worker

Skilled                       75                   Rs.6                       70                     Rs.7

Semi – skilled            45                        4                       30                          5

Unskilled                   60                       3                        80                         2

The work was completed in 32 hour. Calculate labour variances.

 

 

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Loyola College M.Com Nov 2010 Security Analysis & Portfolio Management Question Paper PDF Download

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LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

THIRD SEMESTER – NOVEMBER 2010

    CO 3802  – SECURITY ANALYSIS & PORTFOLIO MANAGEMENT

 

 

 

Date : 29-10-10                 Dept. No.                                        Max. : 100 Marks

Time : 9:00 – 12:00

 

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

 

  • What do you mean by ‘return’?
  • What are the two basic investment avenues?
  • What are the precautions to be taken while investing in real estate?
  • What is diversification of portfolio?
  • What are the limitations of CAPM?
  • Highlight the important points of Markowitz model.
  • What is stock split? How the stock price is affected by it?
  • What are tools used for judging undervaluation or overvaluation of investment?
  • Security A and B have standard deviations of 5% and 8%

Mr.X is planning to invest 30% of his funds in security A and the balance in Security B.

Ascertain portfolio risk, if correlation is 1.

  • A company’s return was 20% and that of the stock market as a whole was 15%. The standard deviation of the portfolio was 10%, while that of the market is 5%.  The risk free rate is 6%.  What is the Sharpe measure of the company’s portfolio? Comment on its performance.

 

 

 

 

 

SECTION – B                Answer any five questions                                       ( 5 x 8 = 40 )

 

  • Who is an investor? Bring out his characteristics.
  • Highlight the features of Firm specific analysis under Fundamental factors.
  • What are the obstacles faced by an investment analyst?
  • On what basis efficient market theory is criticized?
  • What are the points to be considered in Portfolio evaluation?
  • Explain the constraints of the investors in formulating their investment objectives.
  • KK invested Rs.10,000 each in shares of X Ltd. and Y Ltd. which carry a risk of 10% and 12% respectively. He had computed the risk of his portfolio as 11% being the weighted average risk. Subsequently on learning about correlation he desires to re-compute the risk of his portfolio.  He finds that the correlation co-efficient between X Ltd. and Y Ltd. is 0.25.  what is the risk of his portfolio?
  • From the following information, calculate the expected rate of return of a portfolio:

Risk free rate of interest 12%; Expected return of market portfolio 18%; standard deviation of an asset 2.8%; market standard deviation 2.3%; correlation co-efficient of portfolio with market 0.8%.

 

 

 

 

 

 

SECTION – C              Answer any TWO questions                                       ( 2 x 20 = 40 )

 

  • How the risk is classified? Explain in brief.

 

  • Bring out the unique features of Technical analysis highlighting its various forms.

 

  • What do you mean by portfolio construction and revision? Identify and discuss the factors contributing to portfolio management.

 

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Loyola College M.Com Nov 2010 Research Methodology Question Paper PDF Download

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LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

THIRD SEMESTER – NOVEMBER 2010

    CO 3804  – RESEARCH METHODOLOGY

 

 

 

Date : 03-11-10                 Dept. No.                                        Max. : 100 Marks

Time : 9:00 – 12:00

                                                          SECTION-A

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

  1. What is research?
  2. What do you understand by objectivity in research?
  3. Who should suggest the research topic? State the reasons for your answer.
  4. What is case study?
  5. What is meant by an operational design?
  6. Should all researches need to have a hypothesis statement?
  7. List out the prerequisites of thesis writing.
  8. State some benefits of using encyclopedias in research.
  9. A study of railway reservations is made for 10 days in the winter season to know if the number of daily reservations is uniform or not. From the following results, find out whether the distribution is uniform.(Apply chi- square test –Table value at 5% significance level is 16.919)

 

 Days                     1           2             3              4              5             6             7             8          9          10
No. of

Reservations        65        80            100           98           75            80           82          70         60         90

 

  1. 1,000 individuals are exposed to a lecture on U.S.A – Iraq war and their responses were

counted  before and after the lecture.(Table value  =  3.84)

Before lecture

Number who favoured war Number who disfavoured war  

Total
 

After

Lecture

  

Number who favoured

Number who disfavoured

  

300

300A

  

100B

300

  

400

600
TOTAL         600          400 1,000

Test at 5% level of significance whether there has been a significant change in the attitude of

the people towards the war.( Use McNemer test)

                                                           SECTION -B                   

(Answer any FIVE questions)                                         (5×8=40)                                                                                                                                                                                                  11. Briefly explain the objectives of research.

  1. List out and explain the types of research design.
  2. Write short notes on the following:
  3. a) Summated rating scale b) Ratio scale c) Nominal scale d) Ordinal scale.
  4. What is hypothesis? What are the characteristics of a hypothesis statement?
  5. Write a brief note on observation technique.
  6. What is a questionnaire? What are the types of questionnaire?
  7. Two groups of high school students of, each containing 8 members, earn the following scores:
A                               19          28          14           23            14           17            12             15
B                               25          23          29           15            27           21            24             20

Do the two groups differ significantly? Apply the sum of Ranks Test.   (Table value at 5% significance

Level: Z= (+) or( –) 1.96)

 

  1. The observed cumulative frequencies ( Fo ) corresponding to given values of X (Upper class

boundaries)  in a sampling experiment, are shown in the following table. The theoretical cumulative

frequencies ( Fe )  from a certain normal population are given below.

 

     Upper Class

Boundary (X)

            Fo                Fe
 

20.5

22.5

24.5

26.5

28.5

30.5

32.5

34.5

36.5

38.5

40.5

  

2

9

24

73

162

300

402

469

505

510

511

 

  

0.6

4.5

20.9

68.5

161.7

287.6

401.4

471.5

500.8

509.2

511.0

 

Use the Kolmogrorov-Smirnov test at 1% level of significance to show that it is reasonable To accept the hypothesis that the population sampled had the normal distribution corresponding to the column  Fe.

 

SECTION-C

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

 

  1. Describe the various steps involved in the research process.
  2. Discuss in detail the guidelines to be followed while conducting an interview.
  3. Mercy Tea Store has three shops at three locations in the city. The owner keeps a daily record for each location of the three number of customers who actually make a purchase. A sample of the data is as follows. Using the Kruskal-wallis test, Can you say at 5% level of significance that the shops      have the same number of customers who buy?(Table value =5.991)

 

           Location-A            Location-B         Location-C
 

99

64

101

85

79

88

97

95

90

100

 

  

83

102

125

61

91

96

94

89

93

75

 

  

89

98

56

105

87

90

87

101

76

89

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Loyola College M.Com Nov 2010 Organisational Behaviour Question Paper PDF Download

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LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

FIRST SEMESTER – NOVEMBER 2010

    CO 1809  – ORGANISATIONAL BEHAVIOUR

 

 

 

Date : 03-11-10                 Dept. No.                                        Max. : 100 Marks

Time : 1:00 – 4:00

 

Section A: ANSWER ALL QUESTIONS                                                                     2 X 10 = 20 MARKS

 

  1. Define ‘ability’.
  2. What is ‘Extraversion’?
  3. Mention any one example of a terminal value.
  4. What is TQM?
  5. Mention two steps involved in any conflict resolution.
  6. Explain any one example of an effective reward system.
  7. What was William Ouchi’s proposed intergrative model of Organisational Behaviour called?
  8. Explain ‘hygiene’ factors in the context of Herzberg’s theory?
  9. What is the utility of MBTI?
  10. Identify any two ways to enhance employee motivation?

 

Section-B:       ANSWER ANY FIVE QUESTIONS                                             5 X 8 = 40  MARKS

 

  1. Comment on the Four functions of Conciousness in the context of understanding a ‘Personality Type’.
  2. Comment on Effective Group Decision making Skills.
  3. Comment on the importance of a ‘trade-off between ‘efficiency of the work system’ and ‘motivation of employees’ to improve overall performance of the organisation’.
  4. Explain the contribution of psychology in the study of Organisational Behaviour.
  5. Comment on the categories of workplace diversity with specific reference to Chennai based industries.

 

 

 

  1. How do you address the issue of ‘pay and promotion’ discrimination?
  2. Differentiate ‘power’ and ‘authority’.
  3. What are ‘Values’? Explain the various types of values that we observe within an organisation.

 

SECTION C: ANSWER ANY TWO QUESTIONS                                                                                           2 X 20 = 40 MARKS

  1. What is participative management? What are the processes that are necessary to influence participation? Comment on the benefits of Participative management.
  2. Comment on ‘individual differences’ in modern organisations. Explain how this diversity is addressed by MNC’s.
  3. Compare Fred Fiedler’s ‘contingency’ model with the ‘Path Goal’ theory of leadership. Which of them achieve Organisational Goals better?

 

 

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Loyola College M.Com Nov 2010 Financial Management Question Paper PDF Download

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LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

FIRST SEMESTER – NOVEMBER 2010

    CO 1807  – FINANCIAL MANAGEMENT

 

 

 

Date : 30-10-10                 Dept. No.                                        Max. : 100 Marks

Time : 1:00 – 4:00

Section – A         

Answer all questions:-                                                                                                                     10 x 2 = 20

  1. Define Financial Management.
  2. Discuss the features of an appropriate capital structure.
  3. What do you mean by indifferent point?
  4. Explain the term “Operating Cycle”.
  5. List out the factors affecting cost of capital?
  6. what is IRR?
  7. Annual requirement 10,000 units

Cost per unit Rs.6

Ordering cost Rs. 120 per order

Rent , insurance etc per unit per annum Rs.3

Rate of return on investment 20%.

Calculate EOQ.

  1. What is concentration banking?
  2. A company has 15% perpetual debt of Rs. 1,00,000. The tax rate is 35%. Determine the cost of Debt (Kd), assuming (a) debt is issued at par (b) issued at 10% discount
  3. A company has sales of Rs. l lakhs. The variable costs are 40% of the sales while the fixed operating costs amount to Rs.30,000. The amount of interest on long – term debt is Rs.10,000. You are required to calculate the composite leverage.

 

Section – B

Answer any FIVE questions:                                                                                                            5 x 8 = 40

  1. Explain the following theories of capital structure.
  2. a) Net Income Approach
  3. b) Net Operating Income Approach
  4. Discuss the goals of financial management.
  5. Explain the factors affecting dividend policy.

 

  1. Variable Expenses as a percentage of sales is 75%, Interest Rs.300: Operating

Leverage= 6, Financial Leverage = 4 Tax rate = 50%

Prepare Income statement

  1. From the following data compute the operating cycle in days.

Rs.

Average Debtors                                 4,80,000

Raw materials consumed                  44,00,000

Total production cost                        1 crore

Total cost of sales                         1,05,00,000

Sales                                                1,60,00,000

Average stock of Raw materials          3,20,000

Average stock of WIP                         3,50,000

Average stock of Finished goods        2,60,000

Creditors payment period                     16 days

 

 

  1. A Ltd has an equity capital consisting of 5,000 Equity shares of Rs 100 each. It plans

to raise Rs. 3,00,000 for the financial expansion programme and as to identify four

options for raising funds.

  1. Issue  Equity shares of Rs 100 each.
  2. Issue 1,000 Equity shares of Rs.100 each and 2,000  8% Preference shares of Rs 100 each
  3. Borrow of Rs 3,00,000 at 10% interest p.a
  4. Issue 1000 Equity shares of Rs.100 each and Rs. 2,00,000, 10% debentures

This company has EBIT of Rs 1,50,000 of its expansion. Tax rate is 50%. Suggest the

source in which funds should be raised.

 

  1. X Ltd. has the following projects available for investment

 

Projects Investments in Rs. NPV in Rs.
A 1,00,000 20,000
B 3,00,000 35,000
C 50,000 16,000
D 2,00,000 25,000
E 1,00,000 30,000

 

The total funds available for investment is Rs. 3,00,000 which project will you choose

if a) Projects are divisible  b) Projects are indivisible

 

18.Calculate the value of an equity shares of company X Ltd. and Y Ltd. from the

following particulars by applying Walters formula when dividend payment ratio (D/P

ratio) is (a)60% and (b)70%

 

X Ltd.                Y Ltd.

r       =       10%                      25%

Ke     =       20%                      20%

E       =        Rs.10                    Rs. 10

 

Section – C

 

2 x 20 = 40

Answer any TWO questions:

 

  1. AB ltd gives you the following figures

EBIT                        3,00,000

Less: 12 % Debenture Interest    60,000

2,40,000

Less:  Income tax @ 50%          1,20,000

EAT                           1,20,000

 

No. of Equity shares = 40,000

1,20,000

EPS = ————   =  Rs 3 per share

40000

 

Market price per share = Rs.30

Market Price Per share               30

Price Earning Ratio (PE) =      ————————       =    —— = 10

EPS                                 3

 

The company has undistributed reserves of Rs.6,00,000 It requires

Rs.2,00,000 for expansion. This amount will earn the same rate of return on funds

employed as it is earned now.

You are informed that the Debt-Equity ratio = (Debt/ Debt + Equity) higher than

35% will reduce the PE ratio to 8 and raise the interest rate on additional funds

borrowed to 14%. The company would prefer to raise the entire funds required

through equity or through debt. Which would you recommend?

 

 

 

 

  1. R ltd has the following capital structure.

Equity capital ( Rs. 20 each)                                        40 Lakhs

6% preference share capital( Rs. 100 each)                  10 lakhs

8% debentures                                                              30 lakhs

Market price of equity is Rs. 20

The current dividend is Rs. 2 per share which is expected to grow at 7% per annum.

The tax rate is 50%.

Calculate.

  1. Weighted average COC based on book value.
  2. The new weighted average COC if the company an additional Rs. 20 lakhs as 10% debentures to finance for expansion. This would result in increasing expected dividend per share to Rs. 3 and increase growth rate of dividend to 10% But the market price of equity share will fall to Rs. 15.

 

  1.   X Ltd. manufactures T.V. sets. From the credit period and likely sales of TV’s are

given below. Recommend the credit period to be adopted each of the customers A, B &C.

 

Credit period                                 No. of T.V. sets likely to be sold

A                       B                     C

30 days                                       1,000                 1,500                  –

60 days                                        1,000                 2,300               1,000

90 days                                        1,000                 2,500               1,500

Selling price of T.V. is Rs. 9,000, PV Ratio 20% and the cost of capital is 20%. Assume the

number days in a year as 360.

 

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Loyola College M.Com Nov 2010 Entrepreneurship & Small Business Management Question Paper PDF Download

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LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

THIRD SEMESTER – NOVEMBER 2010

    CO 3807  – ENTREPRENEURSHIP AND SMALL BUSINESS MANAGEMENT

 

 

 

Date : 09-11-10                 Dept. No.                                        Max. : 100 Marks

Time : 9:00 – 12:00

Section: A

Answer All Questions:                                                                                                                 10 x 2 = 20

 

  • Who is an entrepreneur?
  • Differentiate between innovation and invention
  • State the main functions of entrepreneurs
  • Differentiate between Entrepreneur and Manager.
  • Define a Project.
  • What do you mean by incentives and subsidies?
  • Write a short note on Certainty Equivalent Coefficient approach.
  • Write a short note on ‘Angel Investors’.
  • Who is a social entrepreneur?
  • Differentiate between joint venture and strategic alliance.

 

Section – B

 

Answer any five only:                                                                                                             5 x 8 = 40

 

  • “Entrepreneurs are agents of change”. In the light of this statement, explain the role of entrepreneurial mobility in promoting balanced regional development.
  • Briefly explain the different types of entrepreneurs.
  • Discuss briefly the classification of small scale industries
  • Under what circumstances is a new product development a competitive necessity?
  • Describe the Planning Commission guidelines for project formulation and feasibility reports of industrial projects.
  • Discuss the steps involved in the processing and selection of a business idea.
  • Explain the constraints experienced by women entrepreneurs in restricting the expansion

of women entrepreneurship.

  • What incentives are usually available to industries set up in backward areas?

 

Section – C

 

Answer any Two only:                                                                                                    2 x 20 = 40

 

  • Why is passion such an important characteristic of successful entrepreneurs? What are the other traits and characteristics of successful entrepreneurs?
  • Critically evaluate project appraisal methods generally used to appraise the projects.
  • Explain the elements of project formulation.

 

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Loyola College M.Com Nov 2010 Creative Advertising Question Paper PDF Download

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LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

THIRD SEMESTER – NOVEMBER 2010

    CO 3808  – CREATIVE ADVERTISING

 

 

 

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

Time : 9:00 – 12:00

PART A

Answer all the questions:                                                                                                                    (10×2=20)

 

1.Explain the photogravure process of printing.

2.State any two functions of advertising.

3.What is meant by ‘REBUS’?

4.What is convergent thinking?

5.What is a ONE – LINER?

6.Give an example for a slogan.

7.Explain proactive or offbeat headlines.

8.Why is a subheading called a kicker or a overline?

9.What is meant by trial close?

10.What is meant by ‘WHITE SPACE’?

 

PART B

Answer any five of the following:                                                                                                         (5×8=40)

 

11.Explain any eight appeals with examples.

12.Describe the advertising exposure model in detail.

13.Explain the creative strategies to be followed while preparing an ad?

14.Explain the following with examples: 1.trade advertising   2.selective advertising   3.class advertising   4.horizontal co-operative advertising  5.direct response advertising  6.vertical co-operative advertising  7.shortage advertising   8.mass advertising.

15.Enlist and explain the various principles of design.

16.Enumerate and explain the economic objections to advertising.

17.What are the services provided by an ad agency to its clients? Explain them.

18.Describe the steps in the preparation of  a layout.

 

                                                                                PART C

Answer any two of the following:                                                                                                      (2×20=40)

 

19.Explain the types of advertising with an example for each.

20.How would you plan to choose the correct media for advertising?

21.Choose a theme of your own and create an ad for a social cause.

 

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Loyola College M.Com Nov 2010 Brand Management Question Paper PDF Download

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LOYOLA COLLEGE (AUTONOMOUS), CHENNAI – 600 034

M.Com. DEGREE EXAMINATION – COMMERCE

THIRD SEMESTER – NOVEMBER 2010

    CO 3803  – BRAND MANAGEMENT

 

 

 

Date : 01-11-10                 Dept. No.                                        Max. : 100 Marks

Time : 9:00 – 12:00

 

SECTION – A

 

Answer ALL questions in about three lines each                                                                                ( 10 x 2 = 20 )

 

  1. What is a brand?

 

  1. What is a brand equity measurement system?

 

  1. What is customer-based brand equity?

 

  1. What are the key drivers (programs) of relationship equity?

 

  1. State the 4 types of segmentation bases used for branding.

 

  1. What are the criteria used for choosing brand elements?

 

  1. What is perceived quality?

 

  1. What is the objective of value pricing?

  2.  Highlight the prime factors used for selling Brand New Zeland.

 

  1. What is a Brand Portfolio?

 

SECTION – B

 

Answer any FIVE in about 2 pages each                                                                                     ( 5 x 8 = 40 )

 

  1. What are the challenges a modern brand faces?

 

  1. Write a note on Brand Imagery.

 

  1. “The CBBE Model advocates 5 important branding tenets” – What are these?

 

  1. What is a brand mantra? How would you design a good brand mantra and implement it?

 

  1. Explain the 3 important relationship marketing issues which can impact the strength of brand.

 

  1. What are the advantages and disadvantages of co-branding?

 

  1. What is Breadth of a Branding Strategy?

 

  1. Briefly explain how a brand can be revitalized?

 

SECTION – C

 

Answer any TWO in about 4 pages each                                                                                    (2 x 20 = 40 )

 

  1. What is brand awareness? What are its consequences? How can it be established?

 

  1. Write a note on Packaging and its significance for building a brand’s equity.

 

  1. Explain the criteria to be used for evolving an efficient integrated marketing communications program for branding.

 

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