KAMARAJAR GOVERNMENT ARTS COLLEGE, SURANDAI

Department of Business Administration

2nd Internal 3rd year 1st shift
MANAGEMENT ACCOUNTING
Part A: Choose the best answer. 3x1=3
1 Under marginal costing stock is valued on the basis of
a) total cost b) Cost price market price whichever is lower c) variable cost d) net realiable value
2 Profit volume ratio can be improved by
a) increasing fixed cost b) decreasing fixed cost c) decreasing variable cost d) decreasing selling price
3 _________ are examples for external reports.
a) Final accounts b) Performance reports c) Sales reports d) Control reports
Part B: Answer either (a) or (b). 3x4=12
4 a) What is report? Explain its principles. (OR)
b) What are the various types of report?
5 a) The following information is obtained from A Ltd for the year 2015.
Sales (1,00,000 units) 1,00,000; Variable costs 60,000; fixed costs 30,000
i) Find P/V ratio, BEP and MOS.
ii) Calculate the effect of 20% increase in selling price and 10% increase in sales volume on P/V
ratio and BEP. (OR)

KAMARAJAR GOVERNMENT ARTS COLLEGE, SURANDAI

Department of Business Administration
nd
2 Internal 2nd year 1st shift
FINANCIAL ACCOUNTING
Part A: Choose the best answer. 3x1=3
1 Preliminary expense is an example of ___________ expenditure.
a) capital b) revenue c) deferred revenue d) none of these
2 Revenue expenditure is useful for _____ period.
a) current b) future c) short term d) long term
3 The balance sheet based on ________ concept is not favour to a potential investor.
a) cost b) Going concern c) period d) money measurement
Part B: Answer either (a) or (b). 3x4=12
4 a) What are the types of errors? (OR)
b) What are the errors which are not disclosed by trial balance?
5 a) State the difference between trial balance and balance sheet. (OR)
b) State the difference between ‘trading’ and ‘profit and loss’ account.
6 a) Write a short note on trading account. (OR)
b) Write a short note on balance sheet.

KAMARAJAR GOVERNMENT ARTS COLLEGE, SURANDAI

Department of Business Administration
nd
2 Internal 2nd year 1st shift
BUSINESS LAW
Part A: Choose the best answer. 3x1=3
1 Coercion is a _______.
a) mental pressure b) physical force c) mistake d) fraud
2 When both the parties are under mistake _________.
a) unilateral b) bilateral c) misrepresentation d) willful misrepresentation
3 _________ involves use of moral pressure.
a) Undue influence b) Coercion c) Voidable d) fraud
b) Pipla Lts’s operating at 80% capacity and furnishes the following information for the year 2014:
A B C
Selling price per unit 10 12 20
Profit as a % on selling price 25 33.33 20
Units produced and sold 10,000 15,000 5,000
Fixed costs 40,000 45,000 25,000
You are required to prepare a statement showing the p/v ratio. BEP and MOS for the company as a
Whole.
6 a) Write a short note on Break even analysis. (OR)
b) The sales turnover and profits during two years were as follows;
Year Sales Profit
2012-13 1,50,000 20,000
2013-14 1,80,000 26,000
You are required to calculate i) Fixed cost, ii) BEP, iii) Sales required to earn a profit of 50,000 and
iv) Margin of safety at a profit of 25,000.
Part C: Answer either (a) or (b). 1x5=5
7 a) Write briefly about cost-volume profit analysis. (OR)
b) Distinguish between routine report and special report.

Part C: Answer either (a) or (b). 1x5=5

7 a) Distinction between capital and Revenue Expenditure. (OR)
b) b) From the following trial balance of Mr X prepare the final account for the year ended Dec 31, 2013
Trial balance
Capital 60,000 Adjustments:- a) Stock on hand on Dec 31, 2013 Rs 5,000
Sales 35,000 b) Salaries paid in advance Rs. 500
Purchases 20,000 c) Two month rent is outstanding.
Debtors 5,000 d) Insurance paid in advance Rs 200
Creditors 2,000 e) Depreciation on machinery by 10%
Salaries 3,000
Rent 2,000
Insurance 500
Drawings 6,000
Machinery 30,000
Bank 4,500
Cash 18,000
Stock 7,000
Bad debts 1,000
Total 97,000 97,000

Part B: Answer either (a) or (b). 3x4=12

4 a) What is “free consent”? (OR)
b) What is misrepresentation?
5 a) Point out the effects on he validity of an agreement in fraud. (OR)
b) Write a short note on mistake.
6 a) Distinguish between fraud and misrepresentation. (OR)
b) Distinguish between coercion and undue influence.
Part C: Answer either (a) or (b). 1x5=5
7 a) Explain the different kinds of mistake. (OR)
b) Explain fraud. And what are consequences of fraud?
 KAMARAJAR GOVERNMENT ARTS COLLEGE, SURANDAI
Department of Business Administration
2nt Internal 1st year 1st shift
ENVIRONMENTAL STUDIES
Part A: Choose the best answer. 3x1=3
1 ஆற்றல் பிரமிடு.
அ) எப்போதும் நேராக இருக்கும் ஆ) எப்போதும் தலைகீழாக இருக்கும்
இ) நேராகவோ அல்லது தலைகீழாகவோ இருக்கும் ஈ) உண்மையான பிரமிடு அல்ல
The pyramid of energy is
a) always erect b) always inverted c) either erect or inverted d) not a true pyramid
2 கடற்கரையோரத்தில் வளரும் தாவரங்கள் எவ்வாறு அழைக்கப்படுகின்றன?
அ) ஆக்ஸலோஃபைட்டுகள் ஆ) ஹோலோஃபைட்டுகள்
இ) சைக்ரோஃபைட்டுகள் ஈ) காஸ்மோஃபைட்டுகள்
Plants growing in sea-share area are called
a) Oxalophytes b) Halophytes c) Psychrophytes d) Chasmophytes
3 சூழ்நிலை தொகுப்பு என்று பெயர் சூட்டியவர் யார்?
அ) ஹ்கஸிலே ஆ) டான்ஸ்லே இ) வீவர்கிளமண்ட்ஸ் ஈ) இதில் யாரும் இல்லை
The word ecosystem was coined by
a) Huxley b) Tunsley c) Weaver clements d) None of the above
Part B: Answer either (a) or (b). 3x4=12
4 a) சூழ்நிலை கோபுரம் பற்றி விளக்குக.
Give a brief account of ecological pyramid.
b) பாலைவன சூழல் தொகுப்பு பற்றி ஒரு குறிப்பு வரைக.
Write a note on desert ecosystem.
5 a) உணவு வலை என்றால் என்ன? அதன் சிறப்பியல்புகளை தெரிவி.
What is food web? Give its significance.
b) ஓர் சூழ்நிலை மண்டலத்தில் உற்பத்தியாளரின் நிலைகள் யாவை?
What is the role of producers in an ecosystem?
6 a) புல்வெளி சூழ்நிலை தொகுப்பின் கட்டமைப்பு பற்றி விவரிக்க.
Describe the structure of grassland ecosystem.
b) நீர் நிலை சூழ்நிலை தொகுப்பின் கட்டமைப்பு பற்றி விவரிக்க.
Describe the structure of water ecosystem.
Part C: Answer either (a) or (b). 1x5=5
7 a) சூழ்நிலை மண்டலத்தில் ஆற்றலின் வழிமுறைகளை விளக்குக.
Explain the flow of energy in an ecosystem.
b) காடு சூழல் தொகுப்பின் அமைப்பு மற்றும் கூறுகளை பற்றி விளக்குக.
Describe the structure and components of forest ecosystem.