U/Id 1325/fza: Áop Piu (Pøí Gæáõö Ýòíuõp E Áõup - I ®?

DECEMBER 2017 U/ID 1325/FZA
Time : Three hours Maximum : 100 marks
SECTION A — (5  8 = 40 marks)
Answer any FIVE questions.
1. How to make business letters effective?

ÁoP Piu[PøÍ GÆÁõÖ £¯ÝÒÍuõP E¸ÁõUP
•i²®?
2. Explain different types of replies to letters of

enquiry.
£À÷ÁÖ ÁøP¯õÚ Â\õμøn Piu[PÎß
£vÀPøÍ¨ £ØÔ ÂÁ›.
3. What are the important features of an enquiry

letter?
Â\õμønU Piuzvß •UQ¯©õÚ C¯À¦PÒ ¯õx?
4. What are the points that must be considered while

drafting complaint letters?
J¸ ¦Põº Piu® Áøμ²® ÷£õx PÁÚzvÀ öPõÒÍ
÷Ási P¸zxUPÒ ¯õx?
5. What points must be kept in mind while writing
an adjustment letter?
\©õÎ¨¦ \›UPmhÀ Piu® GÊx® ÷£õx PÁÚzvÀ
öPõÒÍ ÷Ási¯ P¸zxUPÒ ¯õx?
6. What are the essential features of correspondence

in the banking industry?
Á[Qz xøÓ°À GÊu¨£k® Piu[PÎß
Azv¯õÁ]¯ A®\[PÒ ¯õx?
7. Explain the important aspects of a Job

Application.
÷Áø» Âsn¨£zvß •UQ¯©õÚ A®\[PøÍ
ÂÁ›.
8. What are the types of reports generally prepared

in an office?
Kº A¾Á¾PzvÀ ö£õxÁõP u¯õ›UP¨£k® AÔUøP
ÁøPPÒ ¯õx?
SECTION B — (3  20 = 60 marks)
Answer any THREE questions.
9. Discuss the various parts of business letter.

ÁoP Piuzvß £À÷ÁÖ £SvPøÍ ÂÁõv.
2 U/ID 1325/FZA
10. What are the guidelines to be observed while
writing a report?
Kº AÔUøP GÊx®÷£õx Pøh¤iUP ÷Ási¯
ÁÈ•øÓPÒ ¯õx?
11. Discuss the importance of Modern office.

Kº |ÃÚ A¾Á»Pzvß •UQ¯zxÁzvøÚ ÂÁõv.
12. Write a letter to a Hank Manager for extension of

time for repayment of loan installment.
Kº Á[Q ÷©»õÍ¸US Phß uÁøn v¸¨¤
ö\¾zx® Põ» }mi¨¦ ÷Ási¯ JßÖ GÊxP.
13. How speech can be made effective? For this, what

are the points that must be considered for
planning and delivering speech?
Kº £¯ÝÒÍ ÷£a_ GÆÁõÖ u¯õ›UP¨£kQÓx? CvÀ
PÁÚzvÀ öPõÒÍ ÷Ási¯ vmhªh® ©ØÖ®
öÁÎ¨£kzx® ÷£a_ £ØÔ GÊxP.
———————
3 U/ID 1325/FZA
DECEMBER 2017 U/ID 1873/EZL
1. Bring out the history of income tax.

Á¸©õÚ Á›°ß Áμ»õØøÓ öÁÎU öPõnºP.
2. Mr. Suresh is getting a pension of Rs.2,000 p.m. from a company.

During the previous year he got his 2/3rd pension commuted and
received Rs.1,23,000. Compute the exempted amount if
(a) He also received gratuity
(b) He did not receive gratuity
v¸. _÷μè Gß£Áº J¸ {ÖÁÚzv¼¸¢x J¸ ©õuzvØS ¹. 2,000
K´Åv¯® ö£ÖQÓõº. |h¨¦ •¢øu¯ BsiÀ 2/3 £SvUS
¹. 1,23,000 ©v¨¤h¨£mh K´Åv¯® ö£ØÓõº. Á›Â»USUS
Em£mh K´Åv¯zøu
(A) AÁº ÷©¾® £oUöPõøhø¯ ö£ÖQÓõº GßÖ®
(B) AÁº £oUöPõøhø¯ ö£ÖÁvÀø» GßÓ {ø»°¾®
PnUQkP.
3. From the following calculate Gross Annual Value, assuming that

there is no vacant period.
Particulars . House 1 House 2
MRV 1,05000 1,05,000
FRV 1,07,000 1,07,000
SR under Rent Control Act 1,35,000 1,35,000
Actual Rent [AR] 1,12,000 98,000
Period in the previous year 12 months 12 months
¤ßÁ¸® Â£μ[PøÍU öPõsk, ö©õzu Bsk ©v¨ø£ PnUQkP.
AÆÁõÖ ©v¨¤k®÷£õx Ãk öÁØÖ {ø»°À CÀø» GßÖ
³QzxU öPõÒP.
Â£μ[PÒ Ãk 1 Ãk 2
MRV 1,05,000 1,05,000
FRV 1,07,000 1,07,000
ÁõhøP Pmk¨£õmk \mhzvß £i SR 1,35,000 1,35,000
\›¯õÚ ÁõhøP [AR] 1,12,000 98,000
•¢øu¯ Bsiß Põ»® 12 ©õu[PÒ 12 ©õu[PÒ
4. From the folowing P and L A/c calculate income from business
Rs. Rs.
To rent 50,000 By Gross profit 3,00,000
To salary to employees By house property income 1,50,000
45,000
To depreciation 8,000 By income from other sources 2,50,000
To donation 8,000
To net profit 5,89,000
7,00,000 7,00,000
(a) Depreciation to be allowed as per income tax provision

Rs.8,000.
(b) Business income of Rs. 10,000 is not shown in the
P & L A/c.
(c) Rs. 5000 rent includes personal expenditure.
¤ßÁ¸® C»õ£ |mhU PnUQøÚU öPõsk ÁoPzvß ‰»©õÚ
Á¸©õÚzøuU PnUQkP.
¹. ¹.
ÁõhøP 50,000 ö©õzu C»õ£® 3,00,000
öuõÈ»õÍºPÐUPõÚ \®£Í® Ãmk ö\õzx Á¸©õÚ® 1,50,000

45,000
÷u´©õÚ® 8,000 ¤Ó ÁÈÁøP Á¸©õÚ® 2,50,000
|ßöPõøh 8,000
{Pμ C»õ£® 5,89,000
7,00,000 7,00,000
(A) Á¸©õÚ Á› JxUQß £i AÝ©vUP¨£mh ÷u´©õÚ®

¹. 8,000.
(B) ÁoP Á¸©õÚ® ¹. 10,000 C»õ£ |mhU PnUQÀ

Põmh¨ö£ÓÂÀø».
(C) ÁõhøP°À ¹. 5,000 ö\õ¢u ö\»ÂÀ Cøn¢xÒÍx.
2 U/ID 1873/EZL
5. Following is the income and expenditure account of Ramana &
Co. chartered accountants. Calculate income from profession
from the details given.
Expenditure Rs. Income Rs.
Charity and donation 1,00,000 Audit fee 3,00,000
Subscription to journals 2,000 Examiner fee 25,000
Institute fee 4,000 Fee for other accounts work 40,000
Office rent 5,000 Dividend from UTI 35,000
Drawings 50,000
Electricity bill 9,000
Salary to trainee 20,000
Net income 2,10,000

4,00,000 4,00,000
Rs. 5 000 can be claimed as depreciation for office assets as per

income tax provision.
μõ©ß & ÷Põ £mh¯U PnUPºPÎß Á¸Áõ´ ö\»ÂÚU PnUS

¤ßÁ¸©õÖ. AÎUP¨£mh uPÁÀPøÍ²® öPõsk öuõÈÀ
‰»©õÚ Á¸©õÚzøuU PnUQkP.
ö\»ÄPÒ ¹. Á¸©õÚ® ¹.
AÓUPmhøÍ ©ØÖ® 1,00,000 uoUøP Pmhn® 3,00,000
|ßöPõøh
£zv›UøPPÐUPõÚ \¢uõ 2,000 ÷uºÁõÍº Pmhn® 25,000
\[P Pmhn® 4,000 ¤Ó PnUS ÷Áø»UPõÚ 40,000

Pmhn®
A¾Á»P ÁõhøP 5,000 UTI ‰»©õÚ £[Põuõ¯® 35,000
Gk¨¦ 50,000
ªß\õμ Pmhn μ^x 9,000
£°Ø]¯õÍ¸UPõÚ \®£Í® 20,000

{Pμ Á¸©õÚ® 2,10,000
4,00,000 4,00,000
A¾Á»P ö\õzvß «x ¹. 5,000 Á¸©õÚ Á› JxUS Ai¨£øh°À

÷u´©õÚ® ÷Põμ¨£mhx.
3 U/ID 1873/EZL
6. From the following details calculate capital gain.
(a) Sale consideration of residential house for Rs.30,00,000 on
26.8.2015 (CII : 1125)
(b) Cost of acquisition of the house on 1-7-2016 is Rs.10,02,000
(CII :497)
(c) New residential house acquired on 2nd March 2016 for
Rs.7,00,000
(d) Cost of stamp and registration fees is Rs.1,00,000
¤ßÁ¸® uPÁÀPøÍU öPõsk •u¼Ú Buõ¯zøu PnUQkP.
(A) J¸ Si°¸¨¦ Ãmiß ÂØ£øÚ ©Ö£¯ß 26.8.2015 AßÖ
¹. 3,00,000 (CII : 1125)
(B) 1.7.2016 AßÖ Ãmiß Dº¨¦ AhUP® ¹. 10,02,000
(CII :497).
(C) 2 ©õºa,2016 AßÖ Áõ[Q¯ ¦v¯ Si°¸¨¦ Ãk ¹. 7,00,000.
(D) £zvμ® ©ØÖ® £vÄU Pmhn® ¹. 1,00,000.
7. What the incomes that can be taxed under the head other
sources?
¤Ó ÁÈÁøP Á¸©õÚ® GßÓ uø»¨¤ß RÌ Á›Âv¨¦US Em£mh
Á¸©õÚ[PÒ ¯õøÁ?
8. Explain various deductions available to individuals’ U/S 80.
U/S 80°ß uÛ|£¸US QøhUP¨ö£Ö® £À÷ÁÖ PÈÄPøÍ ÂÁ›.
9. Who is an assessee? Give various types of assessee?
Á› ö\¾zx÷Áõº ¯õº? Á› ö\¾zx÷Áõ›ß £À÷ÁÖ ÁøPPøÍ
u¸P.
10. Following are the details given by Mr. Akash who works in
Hindustan Ltd from 1st January 2012. He gives the following
details of his earnings for the previous year.
Basic salary Rs. 11,000 p.m.
DA 50% of basic salary
2% commission on turnover of Rs. 2,00,000
CCA Rs. 500 p.m.
Project allowance Rs. 250 p.m.
Academic research allowance Rs. 250 p.m (Actual amount
spent Rs. 3,000)
The employer meets the following expenses of the employee
4 U/ID 1873/EZL
LIC premium Rs. 6,000
Electricity bill Rs. 4,000
Professional tax Rs. 3,000
Calculate Income from Salary of Mr. Akash for the A/Y
2016-2017 and also assuming DA is forming part of salary
1, áÚÁ› 2012 •uÀ î¢xìuõß ¼ªöhmiÀ £o ¦›²® v¸
BPõè AÁºPÍõÀ AÎUP¨£mh Â£μ[PÒ ¤ßÁ¸©õÖ. ö\ßÓ
BskUPõÚ AÁ¸øh¯ Á¸©õÚ® öuõhº¦øh¯ Â£μ[PøÍ
¤ßÁ¸©õÖ AÎUQÓõº.
Ai¨£øh \®£Í® ¹. 11,0000. J¸ ©õuzvØS
DA Ai¨£øh \®£ÍzvÀ 50%
ÂØÓ •u¼À 2% uμS ¹. 2,00,000.
CCA ¹. 500 J¸ ©õuzvØS
vmh£iPÒ ¹. 250 J¸ ©õuzvØS PÀÂ Bμõá] £iPÒ ¹. 250 J¸

©õuzvØS (ö\»Âh¨£mh \›¯õÚ öuõøP ¹. 3,000)
öuõÈ»õÍº, öuõÈ»õÎ°ß ¤ßÁ¸® ö\»ÄPøÍa \¢vUQÓõº.
B²Ò Põ¨¥mk •øÚ©® ¹. 6,000.
ªß\õμU Pmhn Cμ^x ¹. 4,000.
öuõÈÀ T¼ ¹. 3,000.
v¸ BPõè AÁºPÎß |h¨¦ ©v¨¥k Bsk 2016–2017 US E›¯

\®£Ízvß ‰»©õÚ Á¸©õÚzøuU PnUQkP. ÷©¾® DA-–ÁõÚx
£Sv \®£ÍzvØS Em£mhx Gß£x ³Qzx öPõÒP.
11. From the following P & L account of Nicoles Ltd. calculate

income from business.
Rs. Rs.
To General Expenses 10,000 By Gross Profit 2,80,000
To Fire Insurance Premium 8,000 By Bad debts, recovered but 4,000
disallowed earlier
To Bad debts 2,000 By Interest from Govt. 6,000
Securities
To salary 1,30,000 By Rent received from 24,000
employees
To Advertisement (in cash) 44,500 By Interest from debtors for 12,000
delayed payment
5 U/ID 1873/EZL
To proprietor’s salary 25,000
To interest on capital 4,000
To income-tax 2,000
To Depreciation 4,000
To Advance income-tax paid 2,000
To Donations 1,000
To car expenses 1,500
To Municipal taxes of quarters 10,000
let to employees
To Net profit 82,000
3,26,000 3,26,000
(a) General expenses included Rs. 5,000 paid as compensation

to an old employee whose services were terminated in the
interest of the business and Rs. 3,000 by way of help to a
poor student.
(b) Depreciation calculated as Rs. 3,000.
{U÷Põì ¼ªöhmiß ¤ßÁ¸® C»õ£–|mhU PnUQøÚU öPõsk
ÁoP® ‰»©õÚ Á¸©õÚzøuU PnUQkP.
¹. ¹.
ö£õxa ö\»ÄPÒ 10,000 ö©õzu C»õ£® 2,80,000
wUPõ¨¥mk •øÚ©® 8,000 Á`¼UP¨£mh ÁμõUPhß 4,000

BÚõÀ •ßÚuõP
AÝ©vUP¨£hõux
ÁμõUPhß 2,000 Aμ_ ¤øn¯® ‰»©õÚ Ámi 6,000
\®£Í® 1,30,000 ÷Áø»¯õmPÎhª¸¢x 24,000

ö£Ó¨£mh ÁõhøP
ÂÍ®£μ® (öμõUPzvÀ) 44,500 uõ©u ö\¾zxøPUPõÚ 12,000
PhÚõÎPÒ ‰»©õÚ Ámi
E›ø©¯õÍ›ß \®£Í® 25,000
•uÀ «uõÚ Ámi 4,000
Á¸©õÚ Á› 2,000
÷u´©õÚ® 4,000
ö\¾zv¯ •ß Á¸©õÚ 2,000

Á›
|ßöPõøh 1,000
6 U/ID 1873/EZL
Ási ö\»ÄPÒ 1,500
Si°¸¨¤À ÁõhøPUS 10,000

EÒÍ ÷Áø»¯õmPÎß
|Pμõm] Á›
{Pμ »õ£® 82,000
3,26,000 3,26,000
(A) öuõÈÀ |»ß P¸v Kº £o¯õÍº £o°¼¸¢x

}UP¨£mhuØPõP Dmkz öuõøP¯õP ¹. 5,000 AÎUP¨£mhx.
CzöuõøP ö£õxaö\»ÂÀ ÷\º¢xÒÍx ÷©¾® HøÇ
©õnÁß J¸Á¸US AÎUP¨£mh EuÂz öuõøP
¹. 3,000 •® ÷\º¢xÒÍx.
(B) ÷u´©õÚ® ¹. 3,000 GÚU PnUQh¨£mhx.
12. Calculate income from other sources from the following:
(a) Winning from lotteries (net amount) Rs.21 000.
(b) Income from letting of building and furniture Rs,12,500.

Expenses towards repairs of furniture Rs. 500 and
depreciation towards building Rs.1,000. The assessee owns
the building.
(c) Dividend declared by an Indian company Rs. 8,000.

Collection charges Rs.100.
(d) Rs. 5,000 received as interest on Government securities.
(e) Rs. 4,000 received as interest on debentures of local

authority.
(f) Rs. 3,000 received as interest on debentures from Abi Ltd

(non-listed).
(g) Interest on 7 year Post-Office NSC @7% Rs.10,000.
¤ßÁ¸® ÂÁμ[PøÍU öPõsk ¤Ó ÁÈ Á¸©õÚzøuU PnUQkP.
(A) £›_ ^mk ‰»©õÚ öÁØÔ ({Pμ öuõøP ¹. 21,000).
(B) Pmih® ©ØÖ® AøÓPÎß ÁõhøP ‰»©õP Á¸©õÚ®

¹. 12,500. AøÓP»ß öuõhº£õÚ £Êx£õº¨¦ ö\»ÄPÒ
¹. 500 ©ØÖ® Pmih® öuõhº£õÚ ÷u´©õÚ ö\»ÄPÒ ¹.
1,000 GÚU öPõÒÍ¨£mhx. Á› ö\¾zx÷Áõº ö\õ¢u©õP
Pmih® øÁzxÒÍõº..
7 U/ID 1873/EZL
(C) C¢v¯ {ÖÁÚzuõÀ AÔÂUP¨£mh £[Põuõ¯® ¹. 8,000
Á`¼¨¦ Pmhn® ¹. 100 BS®.
(D) Aμ_ ¤øn¯® «x ö£Ó¨£mh Ámi ¹. 5,000.

(E) EÒÑº E›ø©°À PhÜmk¨ £zvμ[PÒ «x ö£Ó¨£mh Ámi
¹. 4,000.
(F) A¤ ¼ªöhm ‰»® ö£Ó¨£mh PhÜmk¨ £zvμ[PÒ «uõÚ
Ámi ¹. 3,000.
(G) HÊ Bsk Ag\À A¾Á»P NSC°À 7%UPõÚ Ámi
¹. 10,000.
13. Explain the various undisclosed income/investment, which are

considered as deemed incomes,
£À÷ÁÖ öÁÎ¨£kzu C¯»õ– Á¸©õÚ®/ •u½kPÒ CøÁ
AøÚzx® PnUQÀ GkzxU öPõÒÍ¨£h ÷Ási¯ Á¸©õÚ®
Gß£øu ÂÁ›.
—————————
8 U/ID 1873/EZL
DECEMBER 2017 U/ID 1891/PZR
1. Briefly explain different ways of ‘classifying cost’.

AhUP Âø» ÁøP¨£kzu¼ß £À÷ÁÖ ÁÈPøÍ _¸UP©õP ÂÁ›.
2. The following information is provided by ABC company for the
month of April 2006 Stock on 1.4.2006 – 100 units @ Rs. 5 per
unit
Purchases :
5.4.2006 – 300 units @ Rs. 6
8.4.2006 – 500 units @ Rs. 7
12.4.2006 – 600 units @ Rs. 8
Issues :
6.4.2006 – 250 units
10.4.2006 – 400 units
14.4.2006 – 500 units
Calculate the value of material consumed during the period
under FIFO and LIFO method.
ABC {ÖÁÚ® ¤ßÁ¸® uPÁÀPÎÀ 2006® Bsk H¨μÀ
©õuzvØS›¯øu AÎzxÒÍx.
1.4.2006 AßÖ \μUQ¸¨¦ 100 A»SPÒ, A»S JßÖ ¹. 5 Ãu®.
öPõÒ•uÀ :
5.4.2006 – 300 A»SPÒ ¹. 6 Ãu®
8.4.2006 – 500 A»SPÒ ¹. 7 Ãu®
12.4.2006 – 600 A»SPÒ ¹. 8 Ãu®
ÁÇ[Rk :
6.4.2006 – 250 A»SPÒ
10.4.2006 – 400 A»SPÒ
14.4.2006 – 500 A»SPÒ
‰»¨ö£õ¸Ò ~PºÄ ©v¨¤øÚ Ph¢u Põ»zvØS LIFO ©ØÖ® FIFO
•øÓ°À PnUQkP.
3. A manufacturing concern has three production departments and
two service departments. The departmental expenses were as
follows :
Production departments Rs.
A 16,000
B 13,000
C 14,000
Service departments
X 4,000
Y 6,000
The service department expenses arc charged out on a

percentage basis viz.
A B C X Y
Department X 20% 25% 35% – 20%
Department Y 25% 25% 40% 10% –

Prepare a statement of secondary distribution under repeated
distribution method.
Kº EØ£zv {Ö©zvÀ ‰ßÖ EØ£zv xøÓPÐ® ©ØÖ® Cμsk
÷\øÁ xøÓPÐ® EÒÍÚ. Auß xøÓÁõ›¯õÚ ö\»ÄPÒ
¤ßÁ¸©õÖ.
EØ£zv xøÓPÒ ¹.
A 16,000
B 13,000
C 14,000
÷\øÁz xøÓPÒ ¹.
X 4,000
Y 6,000
÷\øÁzxøÓ ö\»ÄPÒ ¤ßÁ¸® ÂQuõa \õμzvÀ £Qº¢x

AÎUP¨£kQÓx.
A B C X Y
xøÓ X 20% 25% 35% – 20%
xøÓ Y 25% 25% 40% 10% –
Cμshõ® {ø» £Qº©õÚzvøÚ v¸®£v¸®£ £Qº©õÚ •øÓ°À

AmhÁønø¯ u¯õº ö\´P.
2 U/ID 1891/PZR
4. From the following particulars calculate the labour cost per
man-day of 8 hours
(a) Basic salary Rs. 5 per day
(b) DA : 20 paise per every point over 100 cost of living index
for workers current cost of living Index is 800 points.
(c) Leave salary : 5% of (a) and (b)
(d) Employer’s contribution to P.F. 8% of (a) and (b)
(e) Employer’s contribution to ESI : 5% of (a), (b) and (c)
(f) Number of working days in a month: 25 days of a 8 hours
each.
¤ßÁ¸® Â£μ[PøÍU öPõsk J¸ öuõÈ»õÍ›ß |õÒ JßÔß
AhUPzvøÚU PnUQkP. |õÒ JßÖUS ÷Áø» ÷|μ® 8 ©oPÒ.
(A) Ai¨£øh \®£Í® |õÒ JßÖUS ¹. 5
(B) APÂø»¨£i ¦ÒÎ JßÖUS 20 ø£\õ ÁõÌUøP AhUP
SÔ±k 100US ÷©À |h¨¦ ÁõÌUøP SÔ±k 800 ¦ÒÎPÒ.
(C) Âk¨¦ \®£Í® (A) ©ØÖ® (B) «x 5%.
(D) ÷\©{vUS £o AÎ¨£Á›ß £[PÎ¨¦ (A) ©ØÖ® (B) «x
8%.
(E) ©õ{» öuõÈ»õÍº Põ¨¥miØS £o AÎ¨£Á›ß £[PÎ¨¦
(A), (B) ©ØÖ® (C)°ß «x 5%.
(F) A¢u ©õuzvß ÷Áø» |õmPÎß GsoUøP 25 |õmPÒ 8 ©o
÷|μ® Ãu®.
5. Explain the various assumptions of Marginal costing.
ÂÎ®¦ AhUPÂ¯¼ß £À÷ÁÖ AÝ©õÚ[PøÍ ÂÍUSP.
6. Distinguish between job costing and contract costing.
£o AhUP Âø» PnUQ¯¾US® ©ØÖ® J¨£¢u PnUQ¯¾US®
EÒÍ ÷ÁÖ£õkPøÍ u¸P.
7. Margin of safety ratio is 20%
Profit volume ratio is 60%
Fixed cost Rs. 60,000
Find out :
(a) BEP sales
(b) Actual sales for the year
(c) Variable cost for the year
(d) Profit for the year.
3 U/ID 1891/PZR
£õxPõ¨¦ GÀø» ÂQu® 20%
£[PÎ¨¦ ÂQu® 60%
{ø» AhUP® ¹. 60,000
PõsP :
(A) \›\©¦ÒÎ ÂØ£øÚ
(B) A¢u Bsiß Esø©¯õÚ ÂØ£øÚ
(C) A¢u Bsiß ©õÖ£k® AhUP Âø»
(D) A¢u Bsiß C»õ£®.
8. From the following information, prepare process cost accounts

and normal loss, abnormal loss or gain accounts.
Process A Process B
Rs. Rs.
Material 30,000 3,000
Labour 10,000 12,000
Overheads 7,000 8,600
Input (units) 20,000 17,500
Normal loss 10% 4%
Sale of waste per unit (Rs.) 1 2
Final output from process B (units) – 17,000
¤ßÁ¸® uPÁÀPøÍU öPõsk £i•øÓ PnUSPøÍ²® \õuõμn

|mh P/S ©ØÖ® A\õuõμn |mh® AÀ»x C»õ£® P/S u¯õº ö\´P.
£i•øÓ A £i•øÓ B
¹. ¹.
‰»¨ö£õ¸mPÒ 30,000 3,000
T¼ 10,000 12,000
÷©Øö\»ÄPÒ 7,000 8,600
EÒÏk (A»SPÒ) 20,000 17,500
\õuõμn |mh® 10% 4%
PÈÄ¨ö£õ¸mPÒ ÂØ£øÚ A»S JßÖUS 1 2
CÖv öÁÎ¨£õk £i•øÓ ‘B’°À A»SPÒ – 17,000
4 U/ID 1891/PZR
9. From the following Profit and Loss account and additional

information given. Prepare cost sheet and reconciliation
statement.
Profit and Loss account

Rs. Rs.
To Opening stock 8,000 By Sales 1,85,000
To Purchases 52,000 By Closing stock 15,000
To Wages 28,000
To Factory expenses 12,000
To Admn. Expenses 10,000
To Selling expenses 14,000
To Patents (written off) 6,000
To net profit 70,000
2,00,000 2,00,000
In costing, opening materials were shown at Rs. 7,000. The
factory overheads were absorbed at Rs. 14,000. Administration
overhead charges 10% of works cost and selling overhead was
10% of sales.
¤ßÁ¸® C»õ£ |mh PnUS ©ØÖ® TkuÀ uPÁÀPÒ

AÎUP¨£mkÒÍÚ. AhUP £mi¯À ©ØÖ® \›UPmk® £mi¯ø»²®
u¯õº ö\´P.
¹. ¹.
öuõhUP \μUS 8,000 ÂØ£øÚ 1,85,000
öPõÒ•uÀ 52,000 CÖva\μUQ¸¨¦ 15,000
T¼ 28,000
öuõÈØ\õø» ö\»ÄPÒ 12,000
{ºÁõP ö\»ÄPÒ 10,000
ÂØ£øÚa ö\»ÄPÒ 14,000
¦Úº E›ø© (÷£õUöPÊv¯x) 6,000
{Pμ C»õ£® 70,000
2,00,000 2,00,000
ö\»ÂÀ, öuõhUP EØ£zv ö£õ¸mPÎß ©v¨¦ ¹. 7,000.

£v¯¨£mh EØ£zv ö\»ÄPÒ ¹. 14,000. ÷©»õsø© ö\»Ä ÷Áø»
ö\»ÂÀ 10 \uÂu•®, ÂØ£øÚ ö\»Ä ö©õzu ÂØ£øÚ°À 10
\uÂu•® ©v¨¤h¨£kQÓx.
5 U/ID 1891/PZR
10. Two components A and B are consumed as follows :
Normal usage – 100 units per week each
Minimum usage – 50 units per week each
Maximum usage – 150 units per week each
Re-order quantity : A 400 units
B 600 units
Re-order period : A 6 to 8 weeks
B 3 to 5 weeks
Calculate for each components :
(a) Minimum level
(b) Maximum level
(c) Average stock level.
A ©ØÖ® B BQ¯ Cμsk ö£õ¸mPÒ ~PºÄ ¤ßÁ¸©õÖ :
\õuõμn £¯ß£õk – Áõμ® JßÖUS 100 A»SPÒ
SøÓ¢u£m\ £¯ß£õk – Áõμ® JßÖUS 50 A»SPÒ
E¯º¢u£m\ £¯ß£õk – Áõμ® JßÖUS 150 A»SPÒ
©Ö Bøn AÍÄ A – 400 A»SPÒ, B – 600 A»SPÒ
©Ö Bøn Põ»® A – 6 – 8 Áõμ[PÒ, B – 3 – 5 Áõμ[PÒ
JÆöÁõ¸ ö£õ¸mPÐUS® PnUQkP.
(A) SøÓ¢u AÍÄ
(B) Ea\ AÍÄ
(C) \μõ\› \μUS AÍÄ.
11. From the following particulars, calculate the earnings of workers

A and B under piece rate system and Taylor’s differential piece
rate system.
Standard time allowed – 10 units per hour
Normal time rate per hour – Re. 1
Differential to be applied
80% of piece rate when below standard
120% of piece rate at or above standard
In a day of 8 hours A produced 75 units
B produced 100 units.
6 U/ID 1891/PZR
¤ßÁ¸® uPÁÀPøÍU öPõsk öuõÈ»õÎ A ©ØÖ® B BQ÷¯õ›ß
Dmk® öuõøP°øÚ ÷Áø» ÃuU öPõÒøP •øÓ°¾® ©ØÖ®
öh´»›ß ©õÖ£õmk ÷Áø» ÃuU öPõÒøP •øÓ°¾® PnUQkP.
AÝ©vUP¨£mh {ø»¯õÚ ÷|μ® ©o JßÖUS 10 A»SPÒ
\õuõμn ÷|μ Ãu® ©o JßÖUS ¹. 1
A[RP›UP¨£mh ©õÖ£õkPÒ.
{ºn°UP¨£mhuØS SøÓÁõP EÒÍ ÷£õx A»S Âø»°À 80%
{ºn°UP¨£mhuØS AvP©õP EÒÍ ÷£õx A»S Âø»°À 120%
|õÒ JßÖUS 8 ©o ÷|μ® A °ß EØ£zv 75 A»Qß B °ß EØ£zv
100 A»SPÒ.
12. Kali manufacturing company’s product passes through two

distinct processes A and B and then to finished stock. The
normal loss is estimated as follows.
Process – A – 5% of input
Process – B – 10% of input
The scrap value of the loss in process A s Rs. 8 per 100 units and
process B is Rs. 10 per 100 units. The process figures are :
Process A Process B
Rs. Rs.
Materials 3,000 1,500
Wages 3,500 2,000
Factory expenses 1,000 1,000

5,000 units were introduced into process A cost Rs. 2,500. The
outputs were
Process A – 4,700 units
Process B – 4,300 units
Prepare process cost accounts showing the cost of the output.
PõÎ EØ£zv {ÖzvÀ ö£õ¸mPÒ Cμsk £i•øÓPÍõÚ A ©ØÖ®

B °øÚ Ph¢x Á¸QÓx. Auß ¤ÓS •iÄ¨ ö£õ¸ÍõP ©õÖQÓx.
\õuõμn |mh® ¤ßÁ¸©õÖ :
£i•øÓ A – EÒÏmiÀ 5%
£i•øÓ B – EÒÏmiÀ 10%
7 U/ID 1891/PZR
£i•øÓ A °ß PÈÄ 100 A»SPÒ ¹. 8 Ãu•® ©ØÖ® £i•øÓ
B°ß 100 A»SPÒ ¹. 10 Ãu® ÂØP¨£kQÓx.
£i•øÓ A £i•øÓ B
¹. ¹.
‰»¨ö£õ¸Ò 3,000 1,500
T¼ 3,500 2,000
öuõÈØ\õø» ö\»ÄPÒ 1,000 1,000
£i•øÓ A °À AÔ•P¨£kzu¨£mhx 5,000 A»SPÎß AhUP®
¹. 2,500. öÁÎ¨£õk Á¸©õÖ.
£i•øÓ A – 4,700 A»SPÒ
£i•øÓ B – 4,300 A»SPÒ
£i•øÓ AhUP PnUQøÚ²® ©ØÖ® öÁÎ¨£õmiØS›¯
AhUPzvøÚ²® u¯õº ö\´P.
13. Abirami Furniture House places before you the following trading
results.
Period Sales Profit
Rs. Rs.
2012 20,000 1,000
2013 10,000 400
Calculate
(a) P/V Ratio
(b) Fixed cost
(c) BEP
(d) Profit when sales are Rs. 30,000
(e) Sales required to earn a profit of Rs. 2,200.
A¤μõª AøÓP»ß ÁÍõP® ¤ßÁ¸® Â¯õ£õμ •iÄPøÍ
AÎzxÒÍx.
Põ»® ÂØ£øÚ C»õ£®
¹. ¹.
2012 20,000 1,000
2013 10,000 400
PnUQkP :
(A) £[PÎ¨¦ ÂQu®
(B) {ø»¯õÚ AhUP®
(C) C»õ£ |mh©ØÓ ¦ÒÎ
(D) ÂØ£øÚ ¹. 30,000 EÒÍ÷£õx Auß »õ£®
(E) C»õ£® ¹. 2,200 DmkÁuØS ÷uøÁ¯õÚ ÂØ£øÚ AÍÄ.
––––––––––––––
8 U/ID 1891/PZR
DECEMBER 2017 U/ID 1893/PZB
PART A — (5  8 = 40 marks)
1. Explain the various conditions of a valid offer to

perform.
ö\ÀuS •øÚÄ {øÓ÷ÁØÓ¼À EÒÍ £À÷ÁÖ
PmhøÍPøÍ ÂÁ›.
2. Discuss the provisions in the Indian Contract Act

1872 in respect of quasi – contracts.
C¢v¯ {Ö©a \mh® 1872ß £i J¨£¢u ÷£õÀÄ

\®£¢u¨£mh ÂvPøÍ ÂÁõv.
3. Briefly explain the different kinds of companies.

{Ö©[PÎß £À÷ÁÖ ÁøPPøÍ _¸UP©õP ÂÁ›.
4. Explain different contents of Memorandum of

association.
{Ö© Aø©¨¦a \õ\ÚzvÀ EÒÍ £À÷ÁÖ
EÒÍhUP[PøÍ ÂÁ›.
5. What is prospectus? State its contents.
uPÁÀ AÔUøP GßÓõÀ GßÚ? Auß Â£μ[PøÍz
u¸P.
6. Define a company. How is it different from

Association of person?
{Ö©® Áøμ¯Ö. £» |£ºPÎß \[Pzv¼¸¢x Cx
GÆÁõÖ ÷ÁÖ£kQÓx?
7. State the different modes of winding up.

{Ö© Pø»¨¤ß £À÷ÁÖ ÁÈPøÍU TÖP.
8. Enumerate alterations of share capital which do

not require court approval.
£[S •uÀ ©õØÓ® ö\´²® ÷£õx G¨÷£õx }v©ßÓ
AÝ©v ÷uøÁ°Àø» Gß£uøÚ ÂÍUSP.
PART B — (3  20 = 60 marks)
9. Explain the characteristics of company.

{Ö©zvß £s¦PøÍ ÂÁ›.
10. Discuss the rules regarding performance of

reciprocal promise.
JßÖUöPõßÓõÚ EÖv²øμPÎß {øÓ÷ÁØÓ®
\®£¢u©õÚ ÂvPøÍ ÂÁõv.
2 U/ID 1893/PZB
11. Explain the procedure to be followed for
converting a private company into public company.
J¸ uÛ¯õº {Ö©zvøÚ ö£õx{Ö©©õP ©õØÖÁuØS
Pøh¤iUP¨£k® |øh•øÓPøÍ ÂÁ›.
12. Distinguish between sale and agreement to sell.

ÂØ£øÚUS®, ÂØ£øÚUPõÚ Ehß£õmiØSªøh÷¯
EÒÍ ÷ÁÖ£õkPøÍz u¸P.
13. Explain different kinds of preference shares.

•ßÝ›ø© £[SPÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.
———————
3 U/ID 1893/PZB
DECEMBER 2017 U/ID 1901/EZN
1. Describe the scope of advertising.
ÂÍ®£μzvß GÀø»PøÍ ÂÍUSP.
2. Explain different stages of layout preparation.
Aø©¨¦ u¯õ›¨¤ß £À÷ÁÖ {ø»PøÍ ÂÁ›.
3. Explain the basic characteristics of personal

selling.
uÛ¨£mh ÂØ£øÚ°ß Ai¨£øh £s¦PøÍ ÂÁ›.
4. How do you control sales force? Discuss.
ÂØ£øÚ¨ £øh°øÚ }Âº GÆÁõÖ

Pmk¨£kzxÁõ´? ÂÁõv.
5. What are the responsibilities of the sales manager?
Kº ÂØ£øÚ ÷©»õÍ›ß Phø©PÒ ©ØÖ®

ö£õÖ¨¦PÒ ¯õx?
6. Describe the importance of salesman training.
ÂØ£øÚ¯õÍ¸US AÎUP¨£k® £°Ø]°ß
•UQ¯zxÁzvøÚ ÂÍUSP.
7. Discuss the qualities of good salesman.

Kº ]Ó¢u ÂØ£øÚ¯õÍ›ß Sn[PøÍ ÂÁõv.
8. What are the factors which affect an advertising

budget?
ÂÍ®£μ ÁμÄ–ö\»Ä vmhzvøÚ £õvUS®
PõμoPÒ ¯õx?
9. Explain different kinds of advertising.

ÂÍ®£μzvß £À÷ÁÖ ÁøPPøÍ ÂÁ›.
10. What are the merits and demerits of Television

advertising?
öuõø»UPõm] ÂÍ®£μzvß |ßø©PÒ ©ØÖ®
wø©PÒ ¯õx?
11. What are the factors to be considered in selecting

the advertising agency?
ÂÍ®£μ Höáßêø¯ ÷uº¢öukUS® ÷£õx
PÁÚzvÀ öPõÒÍ ÷Ási¯ PõμoPÒ ¯õx?
2 U/ID 1901/EZN
12. Discuss various duties of a sales manager.
J¸ ÂØ£øÚ ÷©»õÍ›ß £À÷ÁÖ Phø©PÒ ©ØÖ®
ö£õÖ¨¦PøÍ ÂÁõv.
13. Bring out the merits and demerits of Radio

advertising.
ÁõöÚõ¼ ÂÍ®£μzvß |ßø© wø©PøÍ
öÁÎUöPõnºP.
–––––––––––––––
3 U/ID 1901/EZN
DECEMBER 2017 U/ID 1902/PZS
1. The following is the Balance Sheet of Sri Vinayaga Ltd., As on

31st December 2011.
Liabilities Rs. Assets Rs.
Capital 86,500 Cash 9,000
Bills payable 13,500 Debtor 71,000
Creditors 25,000 Stock 90,000
Outstanding expenses 7,500
Provision for tax 37,500
1,70,000 1,70,000
Calculate (a) Current ratio (b) Quick ratio (c) Absolute Liquid
ratio.
¤ßÁ¸® Ç¨¦{ø»U SÔ¨£õÚx ÿ ÂÚõ¯Põ ¼ªöhmiß 31

i\®£º 2011 BsiØPõÚx.
ö£õÖ¨¦PÒ ¹. ö\õzxPÒ ¹.
•uÀ 86,500 öμõUP® 9,000
ö\¾zxuØS›¯ ©õØÖa^mk 13,500 PhÚõÎPÒ 71,000
PhÜ¢÷uõºPÒ 25,000 \μUQ¸¨¦ 90,000
öPõk£h ÷Ási¯ ö\»ÄPÒ 7,500
Á› JxURk 37,500
1,70,000 1,70,000
PnUQkP (A) |h¨¦ ÂQu® (B) }º© ÂQu® (C) •Êø©

}º©ÂQu®
2. The Summary of Balance sheet data in respect of A Ltd. and
B.Ltd. is as under.
A.Ltd. B.Ltd.
Rs. Rs.
Buildings 1,00,000 4,50,000
Machinery 3,00,000 7,50,000
Share capital 4,50,000 14,50,000
Retained Earnings 50,000 33,000
Debtors 1,15,000 1,60,000
Stocks 60,000 2,17,000
Cash 10,000 5,000
Prepaid Expenses 5,000 3,000
Creditors 91,000 1,00,000
Liability for expenses 9,000 17,000
Preliminary expenses 10,000 15,000
Prepare common size Balance Sheets.

‘A’¼ªöhm ©ØÖ® ‘B’ ¼ªöhmiß öuõhº£õÚ öuõS¨¦
Ç¨¦{ø»U SÔ¨¦ R÷Ç öPõkUP¨£mkÒÍx.
A.Ltd. B.Ltd.
Rs. Rs.
Pmih[PÒ 1,00,000 4,50,000
G¢vμ® 3,00,000 7,50,000
£[S •uÀ 4,50,000 14,50,000
Dmi¯ Á¸©õÚ® 50,000 33,000
PhÚõÎPÒ 1,15,000 1,60,000
\μUQ¸¨¦ 60,000 2,17,000
öμõUP® 10,000 5,000
•ßTmi ö\¾zv¯ ö\»ÄPÒ 5,000 3,000
PhÜ¢÷uõºPÒ 91,000 1,00,000
ö\»ÄPÐUPõÚ ö£õÖ¨¦ 9,000 17,000
öuõhUPa ö\»ÄPÒ 10,000 15,000
ö£õx AÍÂ»õÚ Ç¨¦ {ø»U SÔ¨¦PÒ u¯õ›UP.
2 U/ID 1902/PZS
3. What are the advantages of cash flow statement?
öμõUP Kmh AÔUøP°ß |ßø©PÒ ¯õøÁ?
4. What are the essentials for the success of budgetory control?

ÁμÄ–ö\»Ä vmh Pmk¨£õmiß öÁØÔUPõÚ CßÔ¯ø©¯õu
TÖPÒ ¯õøÁ?
5. From the following information calculate.

(a) Fixed overhead cost variance
(b) Fixed overhead expenditure variance

(c) Fixed overhead volume variance
Standard Actual
Production units 8,000 7,600
Fixed overheads Rs. 80,000 Rs. 78,000
¤ßÁ¸® uPÁÀPøÍ öPõsk PnUQkP.

(A) {ø» ö\»Ä AhUP ©õÖ£õk
(B) {ø» ö\»Ä ö\»ÂkuÀ ©õÖ£õk

(C) {ø» ö\»Ä AÍÄ ©õÖ£õk
{ø»¯õÚx Esø©¯õÚx
EØ£zv A»SPÒ 8,000 7,600
{ø» ö\»ÄPÒ ¹. 80,000 ¹. 78,000
6. A manufacturing company submits the following figures of

product X for the first quarter of 2003.
Sales (in units)
January 50,000
February 40,000
March 60,000
Selling price per unit Rs. 100
Target of first quarter 2004 :

Sales units increase by 20%
Selling price increase by 10%

Prepare a sales budget.
3 U/ID 1902/PZS
J¸ u¯õ›¨¦ {ÖÁÚ® ö£õ¸Ò X – ß ¦ÒÎ ÂÁμ[PøÍ 2003 – ®
Bsiß •uÀ Põ»õsiÀ \©º¨¤zux.
ÂØ£øÚ
(A»SPÎÀ)
áÚÁ› 50,000
¤¨μÁ› 40,000
©õºa 60,000
ÂØ£øÚ Âø» A»S JßÖUS ¹. 100
2004 B® Bsiß •uÀ Põ»õsk C»US :

ÂØ£øÚ A»SPÎÀ 20% AvP›zuÀ
ÂØ£øÚ Âø»°À 10% AvP›zuÀ

J¸ ÂØ£øÚ ÁμÄ–ö\»Ä vmh £mi¯ø» u¯õ›UP.
7. Initial Investment – Rs. 60,000

Life of the Asset – 4 years.
Estimated net annual cash-flows

1st year Rs. 15,000
2nd year Rs. 20,000

3rd year Rs. 30,000
4th year Rs. 20,000

Calculate Internal Rate of Return.
Bμ®£ •u½k – ¹.60,000

ö\õzvß ÁõÌUøP – 4 Á¸h[PÒ
©v¨¥mi¾ÒÍ {Pμ Bsk öμõUP Kmh[PÒ

•uÀ Á¸h® ¹. 15,000
Cμshõ® Á¸h® ¹. 20,000

‰ßÓõ® Á¸h® ¹. 30,000
|õßPõ® Á¸h® ¹.. 20,000

EÒv¸¨£U (IRR) Pmhnzøu PnUQkP.
4 U/ID 1902/PZS
8. From the following data, calculate Break Even point expressed
in terms of units and also the new B.E.P if selling price is
reduced by 10%
Fixed expenses Rs.

2,00,000
Variable expenses :
Materials 4 P/U
Labour 3 P/U
Selling price 12 P/U
¤ßÁ¸® ÂÁμ[PøÍ öPõsk \›\©{ø» ¦ÒÎ°øÚ

A»SPÎ¾® ö©ß÷©¾® ÂØ£øÚ Âø»°À 10% SøÓUS® ÷£õx
¦v¯ \›\©{ø» ¦ÒÎ°øÚ PnUQkP.
{ø»a ö\»ÄPÒ ¹.2,00,000

©õÖ£k® ö\»ÄPÒ
‰»¨ö£õ¸ÒPÒ A»S JßÖUS ¹. 4
T¼ A»S JßÖUS ¹. 3
ÂØ£øÚ Âø» A»S JßÖUS ¹. 12
9. What are the advantages of management accounting?
÷©»õsø© PnUQ¯¼ß |ßø©PÒ ¯õøÁ?
10. From the following balance sheet of Ram Company Ltd., prepare
fund flow statement.
Liabilities 2006 2007 Assets 2006 2007
Share capital 6,00,000 7,50,000 Buildings 90,000 2,40,000
Debentures 1,50,000 4,50,000 Good will 2,10,000 1,50,000
General Reserve 2,10,000 3,60,000 Machinery 9,30,000 13,20,000
Profit & Loss A/c 1,50,000 1,80,000 Stock 1,20,000 1,65,000
Bank O/D 30,000 45,000 Debtors 2,10,000 5,40,000
Creditors 2,25,000 3,30,000 Bank 75,000 90,000
Depreciation 2,70,000 3,90,000
16,35,000 25,05,000 16,35,000 25,05,000
5 U/ID 1902/PZS
During the Buildings costing Rs. 90,000 were sold fro Rs. 75,000.
A new machine was brought for Rs. 1,10,000 and the payment
was made in fully paid shares.
μõ® P®ö£Û°ß ¤ßÁ¸® Ç¨¦{ø»U SÔ¨¦ öPõsk {v Kmh
AÔUøP°øÚ u¯õ›UP.
ö£õÖ¨¦PÒ 2006 2007 ö\õzxPÒ 2006 2007
£[S •uÀ 6,00,000 7,50,000 Pmih[PÒ 90,000 2,40,000
PhÜmk £zvμ[PÒ 1,50,000 4,50,000 |Øö£¯º 2,10,000 1,50,000
ö£õx Põ¨¦ 2,10,000 3,60,000 G¢vμ® 9,30,000 13,20,000
C»õ£–|mh P/S 1,50,000 1,80,000 \μUQ¸¨¦ 1,20,000 1,65,000
Á[Q ÷©À 30,000 45,000 PhÚõÎPÒ 2,10,000 5,40,000
Áøμ£ØÖ
PhÜ¢÷uõºPÒ 2,25,000 3,30,000 Á[Q 75,000 90,000
÷u´©õÚ® 2,70,000 3,90,000
16,35,000 25,05,000 16,35,000 25,05,000
¹. 90,000 AhUPÂø» EÒÍ PmihzvøÚ ¹. 75,000 US

ÂØP¨£mhx. ¹. 1,10,000 US J¸ ¦v¯ G¢vμ® Áõ[P¨£mhx
©ØÖ® AuØPõÚ ö\¾zxøPUS •ÊÁx® ö\¾zuzuUP £[SPÒ
E¸ÁõUP¨£mhÚ.
11. The standard quantity and standard price of raw material

required for one unit of product A are given below :
Quantity Standard price
Material X 2 kgs Rs. 3 per kg.
Material Y 4 kgs Rs. 2 per kg.
The actual production and relevant data are as follows :

Output 500 units of Product A :
Total quantity for Total cost
500 units
Material X 1200 kgs Rs. 3,900
Material Y 1800 kgs. Rs. 4,500
Calculate material cost, price and usage variances.
ö£õ¸Ò A US J¸ A»SUS ÷uøÁ¯õÚ Pa\õ ö£õ¸ÒPÍõÚ

{ø»¯õÚ AÍÄ ©ØÖ® {ø»¯õÚ Âø» R÷Ç öPõkUP¨£mkÒÍx.
AÍÄ {ø»¯õÚ AÍÄ
‰»¨ö£õ¸Ò X 2 Q÷»õ Qμõ®PÒ Q÷»õ JßÖ ¹. 3
‰»¨ö£õ¸Ò Y 4 Q÷»õ Qμõ®PÒ Q÷»õ JßÖ ¹. 2
6 U/ID 1902/PZS
Esø©¯õÚ EØ£zv ©ØÖ® Ax öuõhº£õÚ ¦ÒÎÂÁμ[PÒ
¤ßÁ¸©õÖ 500 A»SPøÍ ö£õ¸Ò ‘A’ EØ£zv ö\úx.
ö©õzu AÍÄ ö©õzu AhUP®
500 A»SPÐUS
‰»¨ö£õ¸Ò X 1200 Q÷»õ Qμõ®PÒ ¹. 3,900
‰»¨ö£õ¸Ò Y 1800 Q÷»õ Qμõ®PÒ ¹. 4,500
‰»¨ö£õ¸Ò AhUP®, Âø» ©ØÖ® £¯ß£õmk ©õÖ£õkPÎøÚ

PnUQkP.
12. A company is considering the purchase of the two machines with

the following details.
Life estimated Machine I Machine II
3 years 3 years
Rs. Rs.
Capital cost 10,000 10,000
Not earning after tax :
1st year 8,000 2,000
2nd year 6,000 7,000
3rd year 4,000 10,000
You are required to suggest which machine should be

preferred.
J¸ {ÖÁÚ® ¤ßÁ¸® ÂÁμ[PøÍ öPõsk Cμsk ¦v¯
G¢vμ[PøÍ Áõ[P wº©õÛzux.
©v¨¥mi»õÚ ÁõÌUøP G¢vμ® I G¢vμ® II
3 Á¸h[PÒ 3 Á¸h[PÒ
¹. ¹.
•uÀ AhUP® 10,000 10,000
Á›US ¤ÓS {Pμ Á¸©õÚ® :
•uÀ Á¸h® 8,000 2,000
Cμshõ® Á¸h® 6,000 7,000
‰ßÓõ® Á¸h® 4,000 10,000
}Âº G¢u G¢vμzvØS •ßÝ›ø© öPõk¨¥ºPÒ GßÓ P¸zvøÚ

u¸P.
7 U/ID 1902/PZS
13. R.K. Ltd. furnished you the following data relating to the year
2011.
I half of the year II half of the year
Rs. Rs.
Sales 50,000 55,000
Total cost 45,000 48,000
Assuming that there is no change in prices and variable

costs and that the fixed expenses are incurred equally in
the two half year periods. Calculate for the year 2011.
(a) P.V. Ratio (b) Fixed expenses (c) Break even sales
(d) Margin of safety.
R.K. ¼ªöhm 2011 – ® Bsiß öuõhº¦øh¯ ¤ßÁ¸®

¦ÒÎÂÁμ[PøÍ E©US \©º¨¤zxÒÍx
Á¸hzvß •uÀ Á¸hzvß Cμshõ®
Aøμ¯õsk Aøμ¯õsk
¹. ¹.
ÂØ£øÚ 50,000 55,000
ö©õzu® AhUP® 45,000 48,000
Âø»°À JßÖ® ©õØÓ® CÀø» GÚ AÝ©õÛzx öPõÒP.

÷©¾® ©õÖ£k® AhUP® ©ØÖ® {ø»a ö\»ÄPÒ \›\©©õP
Cμsk Aøμ¯õsk Põ»zvØS® E›¯x. 2011 – ® BsiØS
PnUQkP.
(A) C»õ£ – AÍÄ ÂQu® (B) {ø»¯õÚ ö\»ÄPÒ
(C) \›\©©õÚ ÂØ£øÚ (D) £õxPõ¨¦ GÀø»
—————————
8 U/ID 1902/PZS
DECEMBER 2017 U/ID 22061/UCZB/
URWA
Answer any TEN questions, each in 30 words.
1. What is meant by Business Economics?

ÁoP ö£õ¸Î¯À GßÓõÀ GßÚ?
2. Specify the meaning of Decision – Making.

wº©õÚ® ÷©ØöPõÒÍÀ Gß£uß ö£õ¸øÍz u¸P.
3. Define – ‘Demand Forecasting’.

“÷uøÁ •ß Po¨¦” & Áøμ¯Ö.
4. What is Break-Even Point?

\›\©ß ¦ÒÎ Gß£x ¯õx?
5. Define – ‘Production Function’.

‘EØ£zv \õº¦’ & Áøμ¯Ö.
6. What is Monopolistic Competition?

•ØÖ›ø© ÷£õmi Gß£x ¯õx?
7. Define ‘General Equilibrium’.
‘ö£õx \©{ø»’ & Áøμ¯Ö.
8. What is Full Cost Pricing?

•Ê ö\»Ä Âø»°hÀ Gß£x ¯õx?
9. State the meaning of Capital Budgeting.

‰»uÚ £möám BUP® Gß£uß ö£õ¸øÍz u¸P.
10. What is MRTP Act?

MRTP \mh® Gß£x ¯õx?
11. What is meant by Price Discrimination?

Âø» ÷£u[PõmkuÀ GßÓõÀ GßÚ?
12. Define ‘National Income’.

‘÷u]¯ Á¸Áõ´’ Áøμ¯Ö.
Answer any FIVE questions, each in 200 words.
13. Explain the scope of Business Economics.

ÁoP ö£õ¸Î¯¼ß £μ¨ö£Àø»ø¯ ÂÍUSP.
14. State and explain the Law of Demand.

÷uøÁ Âvø¯ GkzxU TÔ, AuøÚ ÂÍUSP.
2 U/ID 22061/UCZB/
URWA
15. What are the Managerial uses of Break Even
Analysis?
\›\©ß B´Âß ÷©»õsø© £¯ßPÒ ¯õøÁ?
16. Narrate the objectives of Pricing.

Âø»°hÀ öPõÒøPPøÍ ÂÁ›.
17. Explain the need for Capital Budgeting.

‰»uÚ £möám BUPzvß ÷uøÁø¯ ÂÍUSP.
18. Brief the methods of controlling Monopoly Power.

•ØÖ›ø© \Uvø¯ Pmk¨£kzx® •øÓPøÍ _¸[P
u¸P.
19. What are the canons of Taxation?
Á› Âv¨¦ uzxÁ[PÒ ¯õøÁ?
SECTION C — (4  10 = 40 marks)
Answer any FOUR questions, each in 500 words.
20. Discuss the methods of Demand Forecasting.

÷uøÁ •ßPo¨¦ •øÓPøÍ ÂÁõv.
21. Explain the short-run cost curve.

SÖQ¯ Põ» ö\»Ä ÷PõkPøÍ ÂÍUSP.
3 U/ID 22061/UCZB/
URWA
22. Analyse the sales promotion methods.
ÂØ£øÚ FUSÂ¨¦ •øÓPøÍ B´P.
23. Narrate the methods of Pricing.

Âø»°hÀ •øÓPøÍ ÂÍUSP.
24. Explain the methods of measuring Monopoly

Power.
•ØÖ›ø© \Uvø¯ AÍÂk® •øÓPøÍ ÂÍUSP.
25. How price-output is determined under perfect

competition?
{øÓÄ¨ ÷£õmi°À Âø»&EØ£zv G[PÚ®
{ºn°UP¨£kQÓx?
—————————
4 U/ID 22061/UCZB/
URWA
DECEMBER 2017 U/ID 22201/UCZA/
UCWA/UCYA/UCXB/
URMA/UCVB
Answer any TEN questions.
1. What are the various accounting concepts?

PnUS £vÂ¯¼ß £À÷ÁÖ ö£õx P¸zxUPÒ ¯õøÁ?
2. State any two objectives of accounting.

PnUS £vÂ°¯¼ß H÷uÝ® Cμsk ÷|õUP[PøÍ SÔ¨¤kP.
3. What is bank reconciliation statement?

Á[Q PnUS \›Pmk® £mi¯À GßÓõÀ GßÚ?
4. Write a note about the adjustment income received in advance.

•ßTmi¨ ö£ØÓ Á¸©õÚ® GßÓ \›PmhÀ SÔzx SÔ¨¦z u¸P.
5. What are the features of single entry system?

JØøÓ¨£vÄ •øÓ°ß ußø©PøÍ ÂÍUSP.
6. What are the objects of branch accounts?

QøÍ PnUSPÎß ÷|õUP[PÒ ¯õøÁ?
7. State the need for departmental accounting.

xøÓÁõ›¯õÚ PnUQß ÷uøÁø¯U TÖP.
8. What is cash price?

öμõUP Âø» GßÓõÀ GßÚ?
9. What is proportionate capital method?

ÂQuõa\õμ •uÀ •øÓ GßÓõÀ GßÚ?
10. What is dissolution?

Pø»¨¦ GßÓõÀ GßÚ?
11. What is receipt and payment account?

ö£ÖuÀ ©ØÖ® ö\¾zxuÀ PnUS GßÓõÀ GßÚ?
12. What is the purpose of fire insurance?

w Põ¨¥miß Põμn[PÒ ¯õøÁ?
13. Distinguish between trial balance and balance sheet.

Ç¨£õ´ÂØS® Ç¨¦ {ø» SÔ¨¤ØS® Cøh÷¯ EÒÍ
÷ÁÖ£õkPÒ TÖP.
14. What are the merits and demerits of straight line method of
depreciation.
÷|º÷Põmkz ÷u´©õÚ •øÓ°ß |ßø© wø©PÒ ¯õøÁ?
15. The bank overdraft of Rajeshwari on 31.12.2013 as per cash book

is Rs. 9,000 from the following particulars, prepare bank
reconciliation statement.
Rs.
(a) Unpresented cheque 3,000
(b) Uncleared cheque 1,700
(c) Bank interest debited in the passbook only 500
(d) Bill calculated and credited in the pass book only 800
(e) Cheques of Rani dishonoured 500
(f) Cheques issued to Sekar entered in the cash 300
column of cash book
μõ÷áìÁ›°ß öμõUP Hmiß£i 31.12.2013 AßÖ Á[Q

÷©ÀÁøμ¨ £ØÓõP ¹.9,000 Ç¢ux. RÌUPsh Â£μ[PÎ¼¸¢x
Á[Q \›Pmk® £mi¯ø» u¯õº ö\´P.
¹.
(A) Á[Q°¼h¨£hõu Põ÷\õø» 3,000
(B) Á`¼UP¨£hõu Põ÷\õø» 1,700
(C) Á[Qa ö\À÷»miÀ ©mk® £v¯¨£mh Ámi 500
(D) ©õØÖa^mk Á`¼UP¨£mhx ©ØÖ® ÁμÄ øÁUP¨£mhx 800
ö\À÷»miÀ ©mk® £v¯¨£mhx
(E) μõo°ß Põ÷\õø» AÁ©vUP¨£mhx 500
(F) ÷\P¸US ÁÇ[P¨£mh Põ÷\õø» öμõUP Hmiß 300
öμõUP¨ £zv°À £v¯¨£mkÒÍx
2 U/ID 22201/UCZA/
UCWA/UCYA/UCXB/
URMA/UCVB
16. The following purchases were made by a business house having
three departments :
Department – ‘A’ – 1,000 units
Department – ‘B’ – 2,000 units at a total cost at Rs. 1,00,000
Department – ‘C’ – 2,400 units
Stock on 1st January were :
Department ‘A’ 120 units
Department ‘B’ 80 units
Department ‘C’ 152 units
Sales were :
Dept. ‘A’ 1020 units at Rs. 20 each
Dept. ‘B’ 1920 units at Rs. 22.50 each
Dept. ‘C’ 2496 units at Rs. 25 each
The rate of gross profit is same in each case. Prepare
departmental trading account.
‰ßÖ xøÓPøÍU öPõsh J¸ Â¯õ£õμ {ÖÁÚ® RÌPõq®
öPõÒ•uÀ ö\´xÒÍx.
xøÓ – ‘A’ – 1,000 A»S
xøÓ – ‘B’ – 2,000 A»S ö©õzu Âø» ¹. 1,00,000
xøÓ – ‘C’ – 2,400 A»S
áÚÁ› 1 AßÖ \μUQ¸¨¦
xøÓ ‘A’ 120 A»S
xøÓ ‘B’ 80 A»S
xøÓ ‘C’ 152 A»S
ÂØ£øÚ :
xøÓ ‘A’ 1020 A»S @ ¹. 20 Ãu®
xøÓ ‘B’ 1920 A»S @ ¹. 22.50 Ãu®
xøÓ ‘C’ 2496 A»S @ ¹. 25 Ãu®
AøÚzx xøÓPÎß ö©õzu »õ£ Ãu® J÷μ ©õv›¯õP EÒÍx.
xøÓÁõ›¯õÚ Â¯õ£μU PnUøPz u¯õº ö\´P.
3 U/ID 22201/UCZA/
UCWA/UCYA/UCXB/
URMA/UCVB
17. X purchased a typewriter on hire-purchase systems. As per
terms, he is required to pay Rs. 800 down, Rs. 400 at the end of
first year, Rs. 300 at the end of the second year and Rs. 700 at
the end of the third year. Interest is charged at 5% p.a. Calculate
the total cash price of the type writer and the amount of interest
payable on each instalment.
X Gß£Áº ÁõhøPU öPõÒ•uÀ •øÓ°À J¸ umha_¨ ö£õÔø¯
Áõ[QÚõº. AÁº Eh÷Ú ¹. 800–® •u»õ® Bsk CÖv°À
¹. 400–®, Cμshõ©õsk ÷uv°À ¹. 300–®, •ßÓõ©õsk
÷uv°À ¹. 700 ö\¾zu Ehß£mhõº. Á¸hzvØS 5% Ámi Ãu®
Á`¼UP¨£kQÓx. umha_¨ ö£õÔ°ß ö©õzu öμõUP Âø»ø¯²®
JÆöÁõ¸ uÁøn°¾® ö\¾zu ÷Ási¯ Ámiø¯²® PnUQkP.
18. Balu and Babu share profits and losses in the ratio of 7 : 3. They
admit Babu as a new partner. Balu surrendered 1/7 of his share
to Babu. Babu surrendered 1/3 of his share to Balu. Find out the
new ratio and sacrificing ratio.
£õ¾Ä®, £õ¦Ä® 7 : 3 GßÓ ÂQuzvÀ »õ£zøu £Qº¢x
öPõÒQßÓÚº. AÁºPÒ £õ_øÁ ¦x TmhõÎ¯õP ÷\ºUQßÓÚº.
£õ¾ uß £[Q¼¸¢x 1/7 £õP•®, £õ¦ uß £[Q¼¸¢x 1/3 £õP•®
£õ¾US AÎUQßÓÚº. ¦v¯ ÂQuzøu²®, v¯õP ÂQuzøu²®
Psk¤i.
19. From the following details, ascertain the amount of subscription

to be credited to income and expenditure account for the year
2012.
Subscription received in 2012 Rs. 48,000 which includes
Rs. 4,000 for 2011 and Rs. 8,000 for 2013. Subscription due but
not received at the end of the year 2012 were Rs. 20,000.
Subscription received in 2011 in advance for 2012 were
Rs. 12,000.
RÌPõq® Â£μ[PÎ¼¸¢x 2012–® Bsiß ÁμÂÚ ©ØÖ®
ö\»ÂÚ PnUQÀ ÁμÄ øÁUP ÷Ási¯ \¢uõz öuõøPø¯
PnUQkP. 2012–® ö£ØÓ \¢uõ öuõøP ¹. 48,000, ¹. 4,000 ©mk®
2011–® BsiØS›¯x ©ØÖ® ¹. 8,000 ©mk® 2013–®
BsiØS›¯x. 2012–® Bsk CÖv°À Áμ÷Ási¯ \¢uõ öuõøP
¹. 20,000. 2012–UPõÚ ¹. 12,000 \¢uõ öuõøP 2011–® •ß£n©õP
ö£Ó¨£mhx.
20. Explain the ‘Debtor system’ in Branch accounting.

QøÍ PnUQß PhÚõÎ •øÓø¯ £ØÔ ÂÍUSP.
4 U/ID 22201/UCZA/
UCWA/UCYA/UCXB/
URMA/UCVB
SECTION C — (2 × 20 = 40 marks)
Answer any TWO questions.
21. From the following trial balance as on 31.12.2015. Prepare
trading, profit and loss account and balance sheet as on that
date.
Trial Balance.
Dr. Rs. Cr. Rs.
Stock 1.1.2015 5,840 Provision for bad debts 420
Cash in hand 192 Capital 17,000
Drawings 2,840 Interest 320
Rent 480 Bank O/D 960
Machinery 3,800 Sales 47,624
Tax 600 Creditors 8,000
Bad debtor 888 Purchase returns 1,164
General expenses 1,760
Purchases 41,448
Debtors 16,800
Sales returns 840
75,488 75,488
Adjustment :
(a) Depreciation on Machinery at 6% p.a.
(b) Rent outstanding Rs. 500
(c) Provisions for bad debts is to be increased to 5% on debtors.
(d) Closing stock Rs. 3,500.
31.12.2005 ÷uv°À RÌPõq® Ç¨£õ´Âß£i Â¯õ£õμ, C»õ£
©ØÖ® |mhU PnUøP²®, A÷u ÷uv°À Ç¨¦ {ø» SÔ¨ø£²®
ÁøμP.
Ç¨£õ´Ä
£ØÖ ¹. ÁμÄ ¹.
Ç¨¦ 1.1.2015 5,840 ÁμõUPhß 420
öμõUP® øP°¸¨¦ 192 •uÀ 17,000
GkzuÀ 2,840 Ámi 320
ÁõhøP 480 Á[Q ÷©ÀÁøμÄ 960
C¯¢vμ[PÒ 3,800 ÂØ£øÚ 47,624
Á› 600 PhÜ¢÷uõº 8,000
ÁμõUPhß 888 öPõÒ•uÀ v¸¨£® 1,164
5 U/ID 22201/UCZA/
UCWA/UCYA/UCXB/
URMA/UCVB
£ØÖ ¹. ÁμÄ ¹.
ö£õx ö\»ÄPÒ 1,760
öPõÒ•uÀ 41,448
PhÚõÎ 16,800
ÂØ£øÚ v¸¨£® 840
75,488 75,488
\›PmhÀPÒ :
(A) C¯¢vμ® ÷u´©õÚ® BskUS 6% \uÃu®
(B) ÁõhøP {¾øÁ ¹. 500
(C) ÁμõUPhß PhÚõÎPÎß öuõøP°À 5% BP E¯ºzu
÷Ásk®.
(D) CÖv Ç¨¦ ¹. 3,500.
22. Explain in detail the different accounting conventions.

PnUQ¯¼ß £À÷ÁÖ ©μ¦PøÍ Â›ÁõP ÂÁ›.
23. A and B are partners sharing profits in due ratio of 3 : 1. Their

balance sheet stood as under on 31.12.2015.
Capital : Stock 10,000
A – 30,000 Prepaid insurance 1,000
B – 20,000 50,000 Debtors 8000
Salary due 5,000 (–) provision 500 7,500
Creditors 40,000 Cash 18,500
Machinery 22,000
Buildings 30,000
Furniture 6,000
95,000 95,000
C is admitted as a new partner introducing a capital of Rs.
20,000 for his 1 4 share future profit.
Following revaluation are made :
(a) Stock be depreciated by 5%
(b) Furniture be depreciated by 10%
(c) Building be revalued of Rs. 45,000
(d) The provision for doubtful debts should be increased to
Rs. 1,000.
Prepare revaluation A/c and Balance sheet after admission.
6 U/ID 22201/UCZA/
UCWA/UCYA/UCXB/
URMA/UCVB
A ©ØÖ® B BQ¯ Ç TmhõÎPÒ C»õ£zøu 3 : 1 GßÓ ÂQuzvÀ
£Qº¢x Á¢uÚº. 31.12.2015 –® |õøÍ¯ AÁºPÎß Ç¨¦{ø»
SÔ¨¦ ¤ßÁ¸©õÖ :
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.
•uÀ : \μUQ¸¨¦ 10,000
A – 30,000 •ßTmi ö\¾zv¯ Põ¨¤k 1,000
B – 20,000 50,000 PhÚõÎPÒ 8000
\®£Í® {¾øÁ 5,000 (–) JxUS 500 7,500
PhÜ¢÷uõºPÒ 40,000 öμõUP® 18,500
C¯¢vμ® 22,000
Pmih[PÒ 30,000
AøÓP»ß 6,000
95,000 95,000
C Gß£Áøμ ¦v¯ TmhõÎ¯õP ¹. 20,000 •u¾hß 1/4 £[QØS
÷\ºzxU öPõshÚº. RÌPsh ©Ö ©v¨¤kPÒ ö\´¯¨£mhÚ.
(A) \μUQ¸¨¦ 5% CøÓzx ©v¨¤h¨£mhx.
(B) AøÓP»ß «x ÷u´©õÚ® 10%
(C) Pmih[PÒ ¹. 45,000 GÚ ©Ö©v¨¤k ö\´¯¨£mhx
(D) I¯UPhß JxUS ¹. 1,000 BP E¯ºzu¨£h ÷Ásk®.
©Ö©v¨¥mk PnUS ©ØÖ® C–ß ÷\ºUøPUS® ¤¢øu¯
Ç¨¦{ø»U SÔ¨ø£ u¯õº ö\´¯Ä®.
24. Naga of Trich has a branch at Madras. Goods are sent by Head
office of invoice prize which is at the profit of 20% on cost price.
All expenses at the branch are paid by Head office. From the
following particulars. Prepare branch account in due H.O. books,
sharing goods at invoice price :
Rs.
Opening balance :
Stock at invoice price 11,000
Debtors 1,700
Petty cash 100
Goods sent to branch at invoice price 20,000
Expenses paid by H.O :
Rent 600
Wages 200
Salary 900
7 U/ID 22201/UCZA/
UCWA/UCYA/UCXB/
URMA/UCVB
Remittance made by H.O :
Cash sales 2,650
Cash collected from debtors 21,000
Goods returned by branch at invoice price 400
Balance at the end :
Stock at invoice price 13,000
Debtors 2,000
Petty cash 25
v¸a]ø¯a ÷\º¢u |õPõÂØS ö\ßøÚ°À J¸ QøÍ EÒÍx.
uø»ø© A¾Á»Pzv¼¸¢x QøÍUS ö£õ¸mPÒ, AhUP Âø»°ß
«x 20% C»õ£® ÷\ºzx Chõ¨¦ Âø»²À Ash¨£kQÓx.
QøÍ°ß AøÚzx ö\»ÄPøÍ²® uø»ø© A¾Á»P÷©
ö\¾zv¯x R÷Ç uμ¨£mkÒÍ Â£μ[PÎ¼¸¢x ö£õ¸mPøÍ
Chõ¨¦ Âø»°À Põß¤UQÓx uø»ø© A¾Á»Pzvß HkPÎß
QøÍU PnUQøÚ u¯õ›UPÄ®.
¹.
Bμ®£ Ç¨¦UPÒ :
\μUQ¸¨¦ Chõ¨¦ Âø»°À 11,000
PhÚõÎPÒ 1,700
]À»øÓ öμõUP® 100
Chõ¨¦ Âø»°À QøÍUS AÝ¨¤¯ \μUS 20,000
uø»ø© A¾Á»P® ö\¾zv¯ ö\»ÄPÒ :
ÁõhøP 600
T¼ 200
\®£Í® 900
uø»ø© A¾Á»PzvØSa ö\¾zv¯x :
öμõUP ÂØ£øÚ 2,650
PhÚõÎPÎhª¸¢x Á`¼zu öμõUP® 21,000
QøÍ°¼¸¢x v¸¨¤ AÝ¨¤¯ \μUS Chõ¨¦ Âø»°À 400
CÖv°¼¸US® Ç¨¦PÒ :
\μUQ¸¨¦ Chõ¨¦ Âø»°À 13,000
PhÚõÎPÒ 2,000
]À»øÓ öμõUP® 25
—————————
8 U/ID 22201/UCZA/
UCWA/UCYA/UCXB/
URMA/UCVB
(8 pages)
DECEMBER 2017 U/ID 22202/URZA/
URWB/URXA/URVB
PART A — (10  3 = 30 marks)

1. What is graphical representation of data?

Áøμ£h® ‰»® ÂÁμ[PøÍ öÁÎ¨£kzxuÀ
GßÓõÀ GßÚ?
2. What are the types of classification of data?
Â£μ[PøÍ ÁøP¨£kzx® ÁøPPÒ ¯õøÁ?
3. State the measures of central tendency.
ø©¯{ø»¨ ÷£õUQß AÍÄPÒ SÔ¨¤kP.
4. State the formula for Spearman’s rank correlation.
ì¤¯º÷©Ûß uμÁ›ø\ Cøh²ÓÄ öPÊÂß
`zvμzøu SÔ¨¤kP.
5. What is time series analysis?
Põ»z öuõhº Á›ø\ B´Ä GßÓõÀ GßÚ?
6. What are the components of time series?
Põ»z öuõhº Á›ø\°ß £õP[PÒ ¯õøÁ?
7. State the meaning of index numbers.
SÔ±mk GsPÒ ö£õ¸Ò u¸P.
8. Mention the various types of index numbers.
SÔ±mk GsPÎß £À÷ÁÖ ÁøPPøÍ SÔ¨¤kP.
9. State the addition theorem of probability.
{PÌuPÂß TmhÀ ÷Põm£õmøh u¸P.
10. What are methods of probability sampling?
{PÌuPÄ ©õv°ß •øÓPÒ ¯õøÁ?
11. Give an example of transportation problem.
÷£õUSÁμzx ]UPÀUS Euõμn® JßÖ u¸P.
12. Write a note on ‘PERT’.
‘ PERT’ £ØÔ SÔ¨¦ GÊxP.
PART B — (5 × 6 = 30 marks)
13. Calculate mode for the following data:
•Pøh PnUQhÄ®
Class 10-20 20-30 30-40 40-50
ÁS¨¦ :
Frequency 24 42 56 66
Aø»öÁs :
Class 50-60 60-70 70-80
ÁS¨¦:
Frequency 108 130 154
Aø»öÁs :
2 U/ID 22202/URZA/
URWB/URXA/URVB
14. Calculate mean deviation from the following
series.
¤ßÁ¸® öuõh¸US \μõ\› Â»UPzøu PnUQkP.
x : 10 11 12 13 14
f: 3 12 18 12 3
15. Calculate coefficient of correlation from the

following data :
¤ßÁ¸® ÂÁμ[PÎ¼¸¢x JmkÓÄU öPÊøÁU
PnUQkP.
x : 12 9 8 10 11 13 7
y : 14 8 6 9 11 12 3
16. Estimate the regression equation of X on Y from

the following data.
¤ßÁ¸® ÂÁμ[PÎ¼¸¢x öuõhº¦ ÷Põk \©ß£õk
Y ß «x X I PõsP.
X : 10 12 13 17 18
Y: 5 6 7 9 13
17. A bag contains 10 white, 15 red and 8 green balls.

A single drawn of 3 balls in made.
(a) What is the probability their a white, a red
and a green balls are drawn?
(b) What would be the probability of getting all
the three white balls?
3 U/ID 22202/URZA/
URWB/URXA/URVB
J¸ ø£°À 10 öÁÒøÍ, 15 ]P¨¦ ©ØÖ® 8 £aø\ {Ó
£¢xPÒ EÒÍx. J÷μ Gk¨¤À 3 £¢xPÒ
GkUP¨£mhx.
(A) J¸ öÁÒøÍ, J¸ ]P¨¦ ©ØÖ® J¸ £aø\ {Ó
£¢xPÒ GkUP¨£mhõÀ {PÌuPøÁU
PnUQkP.
(B) ‰ßÖ £¢xPÐ® öÁÒøÍ {Ó©õP
Ç¨£uØPõÚ {PÌuPøÁU PnUQkP.
18. Fit a straight line trend by the method of least
squares.
SøÓ¢u ÁºUP •øÓ°À ÷|ºU÷Põk ÷£õUQøÚ
ö£õ¸zxP.
Year 2008 2009 2010 2011
Bsk :
Profit (Rs.‘000) 60 72 75 65
C»õ£® ¹.‘000 :
Year 2012 2013 2014
Bsk ::
Profit (Rs.‘000) 80 85 95
C»õ£® ¹.‘000 :
19. Calculate Fisher’s Ideal Index Number.

¤å›ß C»m]¯ SÔ±mk GsønU PnUQkP.
Commodity 2013 2014
ö£õ¸Ò
Price Quantity Price Quantity
Âø» AÍÄ Âø» AÍÄ
A 2 74 3 82
B 7 125 4 140
C 7 40 6 33
4 U/ID 22202/URZA/
URWB/URXA/URVB
[P.T.O.]
20. Solve the following LPP.
¤ßÁ¸® LPP I wºÄ ö\´P.
Maximize Z  x1  3x 2  3x 3
AvP£kzxP
Subject to
{£¢uøÚUS Em£mk
x1  2x2  3x3  41
2x1  3x2  5x3  7
PART C — (2 × 20 = 40 marks)
21. (a) Calculate the Arithmetic mean for the

following data :
Class interval : 5-10 10-15 15-20 20-25 25-30
Frequency 6 5 15 10 5
Class interval : 30-35 35-40 40-45
Frequency 4 3 2
¤ßÁ¸® uPÁÀPÐUS Tmka \μõ\› PnUQkP.

ÁS¨¦ CøhöÁÎ: 5-10 10-15 15-20 20-25 25-30
Aø»öÁs : 6 5 15 10 5
ÁS¨¦ CøhöÁÎ: 30-35 35-40 40-45
Aø»öÁs: 4 3 2
5 U/ID 22202/URZA/
URWB/URXA/URVB
(b) Calculate standards deviation from the
following data :
¤ßÁ¸® Â£μ[PÎ¼¸¢x vmhÂ»UPzøu
PnUQkP.
Class (x): 0-10 10-20 20-30 30-40
ÁS¨¦
Frequency (f) 8 12 17 14
Aø»öÁs:
Class (x): 40-50 50-60 60-70
ÁS¨¦
Frequency (f) 9 7 4
Aø»öÁs:
22. (a) Calculate Karl Pearson’s coefficient of

skewnesss from the following data:
¤ßÁ¸® ÂÁμ[PÐUS PõºÀ ¤¯º\Ûß
÷PõmhU öPÊøÁU PnUQkP.
25 15 23 40 27 25 23 25 20
(b) From the following ranks obtained by

10 students in 2 subjects, statistics and
mathematics, Calculate coefficient of rank
correlation.
¤ßÁ¸® ¦ÒÎ¯À ©ØÖ® Pou £õh[PÎÀ
10 ©õnÁºPÎß uμÁ›ø\US uμÁ›ø\
JmkÓÄU öPÊøÁU PõsP.
Statistics 1 2 3 4 5 6 7 8 9 10
¦ÒÎ¯À :
Mathematics 2 4 1 5 3 9 7 10 6 8
Pou® :
6 U/ID 22202/URZA/
URWB/URXA/URVB
23. (a) Discuss the different types of probability
sampling.
{PÌuPÄ ©õv› TöÓkzu¼ß £À÷ÁÖ
•øÓPøÍ ÂÁ›.
(b) Calculate Quartile deviation from the

following data :
¤ßÁ¸® Â£μ[PÎ¼¸¢x PõÀ©õÚ
Â»UPzøu PnUQkP.
Marks in statistics 0-10 10-20 20-30 30-40 40-50
¦ÒÎ°¯À ©v¨ö£s :
No. of students 10 40 20 0 10
©õnÁºPÒ GsoUøP:
Marks in statistics 50-60 60-70 70-80

¦ÒÎ°¯À ©v¨ö£s :
No. of students 40 16 14
©õnÁºPÒ GsoUøP:
24. (a) From the following data find out whether

there is any relationship between six and
preference of colour.
¤ßÁ¸® ÂÁμ[PÎ¼¸¢x £õ¼Ú® ©ØÖ®
{Ó® •ßÝ›ø© CÁØÔØQøh÷¯ EÓÄ
EÒÍuõ Gß£øu ÷\õuøÚ ö\´P.
7 U/ID 22202/URZA/
URWB/URXA/URVB
Color Male Female Total
{Ó® Bs ö£s ö©õzu®
Red ]Á¨¦ 10 40 50
White öÁÒøÍ 70 30 100
Green £aø\ 30 20 50
Total ö©õzu® 110 90 200
(Table value of  2 at 5% is 5.99)
(b) Construct the network for the following :

¤ßÁ¸ÁÚÁØÔØS ¤øn¯ ÂÍUP¨£h®
ÁøμP.
Activity A B C D E F
ö\¯À :
Immediate – – B A,B A,B B
÷|º •ßÛ¸¢uÁº :
Activity G H I J
ö\¯À :
Immediate E,D,F D,E E,F,H G,J,C
÷|º •ßÛ¸¢uÁº :
——————
8 U/ID 22202/URZA/
URWB/URXA/URVB
DECEMBER 2017 U/ID 22203 UCZC/
UCYD/UCVD
1. What do you understand by issue of shares at premium?
•øÚ©zvÀ £[SPÒ öÁÎ°kuÀ GßÓõÀ GßÚ?
2. B Ltd., issued 1000 12% debentures of Rs.100 each at a discount

at 10% and redeemable at a premium of 10%. Shown the journal
entry.
B ¼ªöhm GßÓ {ÖÁÚ® ¹.100 •P ©v¨¦øh¯ 12% Phß

£zvμ[PÒ 1000 : 10% PÈÄhß ÂØÓx. AøÁ v¸®¦® ÷£õx 10%
•øÚ©zxhß uμ¨£k® GÛÀ ÂØ£øÚUPõÚ SÔ¨÷£mk¨ £vÄ
u¸P.
3. What is Managerial Remuneration?
÷©»õsø© Fv¯® GßÓõÀ GßÚ?
4. State the methods of Valuation Shares.
£[S ©v¨ø£U PnUQk® •øÓPÒ ¯õøÁ?
5. Explain Capital Reduction.
‰»uÚU SøÓzuÀ ÂÍUSP.
6. List out the factors affect the Valuation of Goodwill.
|Øö£¯øμ ©v¨¥k ö\´Áøu £õvUS® PõμoPøÍ £mi¯¼kP.
7. Explain the meaning of Accounting Standards.
PnUQ¯º uμU TÖPÒ Gß£uß ö£õ¸Ò ÂÍUSP.
8. Write the different types of Bank Deposits.
Á[Q øÁ¨¦PÎÀ ÁøPPøÍ GÊxP.

9. How is purchase consideration calculated under the Net
Payment Method?
öPõÒ•uÀ ©Ö£¯ß {Pμ ö\¾zxuÀ •øÓ°À GÆÁõÖ

PnUQh¨£kQÓx?
10. What is Winding up?
{Ö© Pø»¨¦ GßÓõÀ GßÚ?
11. What is Amalgamation?
J¸[Qøn¨¦ GßÓõÀ GßÚ?
12. What is meant by accounting for Price Level Changes?

Âø» AÍÄ ©õØÓ[PÐUPõÚ PnUQ¯À GßÓõÀ GßÚ?
13. ‘A’ Ltd., forfeited 20 shares of Rs. 10 each Rs. 7 called up, on
which Mr. Ganesh had paid application and allotment money of
Rs. 5 per share. Of these, 15 shares were reissued to
Mr. Ramesh as fully up for Rs. 6 per share. Give necessary
journal entries.
¹.10 ©v¨¦ÒÍ, ¹.7 ©mk® AøÇUP¨£mh 20 £[SPøÍ

A ¼ªöhm ö£õÖ¨¤Ç¨¦ ö\úx. AvÀ v¸.P÷nè
Âsn¨£zxhß ©ØÖ® JxURmkhß £[S JßÖUS ¹.5 Ãu®
ö\¾zv²ÒÍõº. CÁØÔÀ 15 £[SPÒ v¸.μ÷©è Gß£Á¸US
•ÊÁx® ö\¾zu¨ö£ØÓ £[SUPõP ¹.6 Ãu® AÎUP¨£mhx.
÷uøÁ¯õÚ SÔ¨÷£mk £vÄPøÍ u¸P.
14. From the following information calculate the value at goodwill

on the basis 3 years purchase of super profit.
(a) Average capital employed in the business is Rs. 20,00,000
(b) Normal rate of return in the business is 10%.
(c) Net profit for the past three years were Rs. 3,50,400,
Rs. 2,80,300 and Rs. 3,10,100.
(d) Salaries to partners Rs. 48,000.

2 U/ID 22203 UCZC/
UCYD/UCVD
RÌUPsh Â£μ[PÎ¼¸¢x {ÖÁÚzvß |Øö£¯øμ ªøP »õ£®
3 Bsk öPõÒ•uÀ Ai¨£øh°À PnUQkP.
(A) Â¯õ£õμzvÀ Dk£kzv¯ \μõ\› ‰»uÚ® ¹.20,00,000
(B) Â¯õ£õμzvÀ QøhUS® ö£õxÁõÚ »õ£ Ãu® 10%
(C) Ph¢u ‰ßÖ BskPÎÀ Dmi¯ \μõ\› »õ£® ¹.3,50,400,
¹.2,80,300 ©ØÖ® ¹.3,10,100 BS®.
(D) TmhõÎPÎß Fv¯® ¹.48,000.
15. Explain the need for Human Resource Accounting.

©ÛuÁÍ PnUS¨ £vÂ¯¼ß ÷uøÁø¯ ÂÁ›.
16. What is purchase consideration? Explain its methods.

öPõÒ•uÀ ©Ö£¯ß GßÓõÀ GßÚ? Auß •øÓPøÍ ÂÍUSP.
17. The following particulars relate to a Limited Company which

went into voluntary liquidation.
Preferential creditors Rs. 25,000
Unsecured creditors Rs.58,000
6% debentures Rs. 30,000
The assets realised Rs. 80,000. The expenses of Liquidation
amounted to Rs. 1,500 and the Liquidators remuneration was
agreed at 2.5% on the amount realized and 2% on the amount
paid to unsecured creditors excluding preferential creditors.
Show the liquidator’s final statement of account.
uß Âk¨¦ Pø»¨¤ØS ö\ßÓ J¸ {ÖÁÚzvÀ öuõhº¦øh¯
uPÁÀPÎ¼¸¢x Pø»¨£õÍ›ß CÖv AÔUøP PnUøP Põs¤UP.
•ßÝ›ø© PhÚõÍºPÒ ¹.25,000, ¤øn¯ØÓ PhÚõÍºPÒ
¹.58,000, 6% Phß £zvμ[PÒ ¹.30,000, ö\õzxUPÒ ö©õzu®
ÂØÓx ¹.80,000, Põ¨¦a ö\»Ä ¹.1,500, Pø»¨£õÍ›ß Fv¯®
öuõøP ö£ØÓvÀ 2.5% ÷©¾® ¤øn¯ØÓ PhÜ¢÷uõºPÒ •ußø©
PhÜ¢÷uõºPÒ BQ÷¯õ¸US öuõøPPÒ ö\¾zv¯vÀ 2%.
18. From the following data, calculate profit prior to incorporation :

Time ratio – 1 : 2
Sales ratio – 1 : 3
Gross profit Rs. 1,70,000
Administration expenses – Rs. 60,600
Expenses relating to sales Rs. 18,600
Preliminary expenses Rs. 11,560.
3 U/ID 22203 UCZC/
UCYD/UCVD
RÌUPõq® Â£μ[PÎ¼¸¢x Tmk¸ÁõUPzvØS •ß EÒÍ
C»õ£zøu PnUQkP.
÷|μ ÂQu® = 1 : 2
ÂØ£øÚ ÂQu® = 1 : 3
ö©õzu »õ£® ¹.1,70,000
{ºÁõPa ö\»ÄPÒ ¹.60,600
ÂØ£øÚ öuõhº¦øh¯ ö\»ÄPÒ ¹.18,600
Bμ®£ ö\»ÂÚ[PÒ ¹.11,560.
19. Write the items appearing is each schedule in the profit and loss
account of bank.
Á[QPÎß C»õ£ |mhU PnUSPÎß AmhÁøn°À Ch®ö£Ö®
£À÷ÁÖ Â£μ[PøÍ GÊxP.
20. The following are the relevant balances extracted from the books
of a company. You are required to calculate the remuneration of
the Managing Director at 5% at the net profit after charging
such commission.
Net profit – Rs. 38,786
Items considered for arriving at the above profits.
Provision for taxation Rs. 30,000
MD remuneration Rs. 12,000
Preliminary expenses written off Rs. 4,000
Depreciation inadmissible Rs. 2,880.

Jº {Ö©zvß HkPÎ¼¸¢x ¤ßÁ¸® uPÁÀPÒ ö£Ó¨£mkÒÍx.
÷©»õs C¯US|›ß Fv¯® PÈÄ PÈ¨£uØS ¤ßÚº EÒÍ {Pμ
»õ£zvÀ 5% I PnUQkP.
{Pμ C»õ£® ¹.38,786
÷©ØPsh C»õ£® PnUQkøP°À RÌUPsh CÚ[PÒ C»õ£ |mhU
PnUQÀ £ØöÓÊu¨£mhx.
Á›UPõÚ JxUS ¹.30,000
{ºÁõP C¯US|º Fv¯® ¹. 12,000
öuõhUPPõ» ö\»ÄPÒ wº¢ux ¹. 4,000
AÝ©vUP C¯»õ£ ÷u´©õÚ® ¹. 2,880.
4 U/ID 22203 UCZC/

UCYD/UCVD
21. A Ltd., invited application for 10,000 shares of Rs.100 each at a

discount of 5% payable as follows :
On application - Rs. 25
On allotment – Rs. 34
On first and final call Rs. 36
Application were received for 9,000 shares and all of these were
accepted. All moneys due were received except the first and final
call on 100 shares, which were forfeited of the forfeited shares,
50 shares were reissued at a rate of Rs.90 as fully paid. Show
necessary of journal entries.
H ¼ªöhm ¹.100 ©v¨¦ÒÍ 10,000 £[SPøÍ 5% PÈÂÀ öÁÎ°h
Âsn¨£[PøÍ ÷Põ›¯x. £[QØS ö\¾zu ÷Ási¯ öuõøP
¤ßÁ¸©õÖ :
Âsn¨£zvß ÷£õx ¹.25
JxURmiß ÷£õx ¹.34
•uÀ ©ØÖ® CÖv AøÇ¨¤ß ÷£õx ¹.36, 9,000 £[SPÐUPõÚ
Âsn¨£[PøÍ ö£ØÖ AøÁ HØÖU öPõÒÍ¨£mhÚ. 100
£[QØPõÚ •uÀ ©ØÖ® CÖv AøÇ¨¦ öuõøPø¯ uÂμ AøÚzx
£[QØPõÚ GÀ»õ öuõøP²® ö£Ó¨£mhx. £n® ö\¾zu uÁÔ¯
100 £[SPÐ® ö£õÖ¨¤Ç¨¦ ö\´¯¨£mk AÁØÔÀ 50 £[SPÒ
©mk® £[S JßÖUS ¹.90 Ãu® ©ÖöÁÎ±k ö\´¯¨£mhx.
CuØPõÚ¨ £vÄPøÍ u¸P.
22. From the following particulars, prepare a profit and loss a/c at
Indira Bank Ltd., for the year ended 31.12.2015.
Interest on loan Rs. 2,60,000
Interest on fixed deposit Rs. 2,80,000
Rebate on bills discounted Rs. 50,000
Commission charged to customs Rs. 9,000
Establishment expenses Rs. 56,000
Discounted on bills discounted Rs. 2,00,000
Interest on current a/c 45,000
Printing and advertisement Rs. 5,000
Interest on cash credit Rs. 2,25,000
5 U/ID 22203 UCZC/
UCYD/UCVD
Rent and taxes Rs. 20,000
Interest on overdrafts Rs. 56,000
Director’s fees Rs. 4,500
Interest on Saving Bank A/c Rs. 70,000
Postage Rs. 1,500
Sundry expenses Rs. 1,800.
¤ßÁ¸® Â£μ[PÎ¼¸¢x C¢vμõ Á[Q ¼ªöhm C»õ£ |mhU
PnUøP 31.12.2015 AßÖ u¯õº ö\´P.
Phß «uõÚ Ámi ¹. 2,60,000
{μ¢uμ øÁ¨¦ «uõÚ Ámi ¹. 2,80,000
©õØÖa^mkPøÍ PÈÄ ö\úvÀ uÒÐ£i ¹. 50,000
ÁõiUøP¯õÍºPÒ «uõÚ PÈÄ ¹. 9,000
{ºÁõPa ö\»Ä ¹. 56,000
PÈÄ ö\ú ©õØÖa^mkPÎß «x PÈÄ ¹. 2,00,000
|h¨¦ PnUS «x Ámi ¹. 45,000
Aa_ ©ØÖ® ÂÍ®£μ® ¹. 5,000
öμõUPU Phß «x Ámi ¹. 2,25,000
ÁõhøP ©ØÖ® Á› ¹. 20,000
÷©ÀÁøμ¨£ØÖ «uõÚ Ámi ¹. 56,000
C¯US|º Pmhn® ¹.4,500
÷\ª¨¦ PnUS Ámi ¹. 70,000
u£õÀ ö\»Ä ¹. 1,500
]À»øμ ö\»ÄPÒ ¹.1,800.
23. Discuss the different methods of valuing equity shares.

\õuõμn £[SPøÍ ©v¨¤k® £À÷ÁÖ •øÓPøÍ ÂÁ›.
24. Ram Ltd., resolved to reduce its capital to Rs. 50,000 fully paid
Rs. 5 shares and to eliminate shares premium a/c the following
was the balance sheet of the company prior to implementation of
the scheme.
50,000 shares of Rs.10 each 5,00,000 Goodwill 1,00,000
Share premium 50,000 Land and Building 1,62,000
Creditors 62,000 Plant 2,07,000
Bank overdraft 73,000 Stock 92,000
Debtors 74,000
P & L A/c 50,000
6,85,000 6,85,000
6 U/ID 22203 UCZC/

UCYD/UCVD
The following scheme of reconstruction was done
(a) To write off the goodwill account.
(b) To write off the debit balance of P & L a/c
(c) To reduce the book value of assets – Land and Buildings by
Rs. 42,000, Plant by Rs. 67,000, Stock by Rs. 33,600 and
Debtors by 10%. Show the necessary journal entries to give
effect to the above scheme and
Prepare the received balance sheet.
μõ® ¼ªöhm uÚx 50,000 £[SPøÍ ¹.5 ©v¨¦ÒÍ •Êø©
£[SPÍõÚ SøÓ¨£x GÚÄ® £[S •øÚ©zøu }UQ ÂkÁx
GÚÄ® wº©õÚ® C¯ØÔ¯x. Auß Ç¨¦{ø» SÔ¨¦ Czvmhzøu
{øÓ÷ÁØÔ RÌUPshÁõÖ Ç¢ux.
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.
¹.10 ©v¨¦ÒÍ 50,000£[SPÒ 5,00,000 |Øö£¯º 1,00,000
£[S •øÚ©® 50,000 {»®, Pmih® 1,62,000
PhÜ¢÷uõº 62,000 ö£õÔ 2,07,000
Á[Q ÷©ÀÁøμ¨£ØÖ 73,000 \μUQ¸¨¦ 92,000
PhÚõÎPÒ 74,000
»õ£ |mh P/S 50,000
6,85,000 6,85,000
¤ßÁ¸©õÖ ©Ö^μõ´Ä vmh® ö\´¯¨£kQÓx. vmhzvÀ ÁøP°À
QøhUS® öuõøP ¤ßÁ¸ÁÚÁØÔØS £¯ß£kzxÁx GÚÄ®
•iÄ ö\´¯¨£mhx.
(A) |Øö£¯øμ •ÊÁx©õP ÷£õUöPÊxP.
(B) »õ£ |mh PnUøP (|mh®) }USÁuØS
(C) {»® Pmihzøu ¹.42,000, ö£õÔ ¹.67,000, \μUS «x
¹.33,600&®, PhÚõÎPÒ «x 10% ¦zuP ©v¨¤øÚ SøÓ¨£x
GÚ •iÄ ö\´¯¨£mhx.
÷©ØTÔ¯z vmhzøu ö\¯À£kzu ÷uøÁ¯õÚ SÔ¨÷£mk¨
£vÄPøÍ u¢x ©õØÔ¯ø©UP¨£mh Ç¨¦ {ø»U SÔ¨ø£²®
u¯õº ö\´P.
——————————
7 U/ID 22203 UCZC/

UCYD/UCVD
DECEMBER 2017 U/ID 22204/UCZD/
UCVJ
SECTION A — (10 × 3 = 30 marks)
1. What is a Bank?
Á[Q Gß£x ¯õx?
2. What do you understand by Teller System?

ö\õÀ£Áº Aø©¨¦ £ØÔ }Âº AÔÁx ¯õx?
3. Give the meaning of Home Banking.

ÃmiÀ Á[Q Gß£uß ö£õ¸Ò ¯õx?
4. What do you mean by Hypothecation?

¤øn¯® Gß£uß ö£õ¸Ò ¯õx?
5. Who is a Collecting Banker?

Á`¼US® Á[Q¯õÍº Gß£Áº ¯õº?
6. Define a Cheque.
Põ÷\õø» Áøμ¯Ö.
7. What are Financial Services?
{v ÷\øÁPÒ ¯õøÁ?
8. Write a note on Merchant Banking.

ÁoP Á[Q £ØÔ SÔ¨¦ ÁøμP.
9. What is Capital Market?

‰»uÚ \¢øu GßÓõÀ GßÚ?
10. Name the tax benefits involved in HP

transactions.
ÁõhøP öPõÒ•uÀ |hÁiUøPPÒ EÒÍhUQ¯ Á›¨
£¯ßPøÍ ö£¯›kP.
11. What is the meaning of Credit Rating?

Phß ©v¨¥k Gß£uß ö£õ¸Ò ¯õx?
12. Define insurance.

Põ¨¥k Áøμ¯Ö.
SECTION B — (5 × 6 = 30 marks)
13. What are the various types of Banks?

Á[QPÎß £À÷ÁÖ ÁøPPÒ ¯õøÁ?
2 U/ID 22204/UCZD/
UCVJ
14. Enumerate the modern functions of Commercial
Banks.
ÁoP Á[QPÎß |ÃÚ £oPøÍ öuõSzx GÊxP.
15. Explain the various types of Deposits.

øÁ¨¦PÎß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.
16. What are the different kinds of Endorsement?

÷©ö»Êu¼ß £À÷ÁÖ ¤›ÄPÒ ¯õøÁ?
17. Mention the various players involved in Financial

Services Sector.
{v÷\øÁz xøÓ°À £[S ö£Ö® |£ºPøÍ
SÔ¨¤kP.
18. What were the reforms made by SEBI for the

Merchant Banker?
ÁºzuP Á[Q¯¸UPõP SEBI ÷©ØöPõsh
^ºv¸zu[PÒ ¯õøÁ?
19. State the advantages of Factoring.

Põμn©õSu¼ß |ßø©PøÍ TÖP.
20. Explain the different types of Insurance.

Põ¨¥miß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.
3 U/ID 22204/UCZD/
UCVJ
21. Write in detail about the important functions of

Central Banking.
ø©¯ Á[Q°ß •UQ¯ £oPÒ £ØÔ Â›ÁõP GÊxP.
22. Describe the various principles of Lending.

Phß ÁÇ[Su¼ß £À÷ÁÖ ÷Põm£õkPøÍ ÂÁ›.
23. Explain the important functions of Merchant

Bankers.
ÁºzuP Á[Q¯›ß •UQ¯ £oPøÍ ÂÍUSP.
24. Discuss the various types of Leasing.

SzuøP°ß £À÷ÁÖ ÁøPPøÍ ÂÁõvUP.
–––––––––––––
4 U/ID 22204/UCZD/
UCVJ
DECEMBER 2017 U/ID 22205/UCZF/
UCVE
PART A — (10  3 = 30 marks)
1. What is Management?
÷©»õsø© GßÓõÀ GßÚ?
2. What are the roles of management in organisation?

Aø©zu¼À ÷©»õsø©°ß £[S ¯õx?
3. Define Planning.
vmhªkuÀ Áøμ¯Ö.
4. Explain the term ‘Decision Making’.

•iÄ GkzuÀ Gß£x £ØÔ ÂÍUSP.
5. Mention the different types of Organisation.

Aø©¨¤ß £À÷ÁÖ ÁøPPøÍ SÔ¨¤kP.
6. What is Informal Organisation?

•øÓ¯ØÓ Aø©¨¦ GßÓõÀ GßÚ?
7. Define Decentralization.
£μÁ»õUSuÀ Áøμ¯Ö.
8. How can we define Power?

AvPõμ® GÆÁõÖ Áøμ¯ÖUP¨£kQÓx?
9. What is Selection?
÷uº¢öukzuÀ GßÓõÀ GßÚ?
10. State any three characteristics of Directing.

C¯USÂzu¼ß ]Ó¨¤¯À¦PÎÀ H÷uÝ® ‰ßÔøÚ
u¸P.
11. What do you mean by Coordination?

J¸[QønzuÀ Gß£uß ö£õ¸Ò ¯õx?
12. Why need of control in the organisation?

J¸ Aø©¨¤ØS Pmk¨£õk Hß ÷uøÁ¨£kQÓx?
PART B — (5 × 6 = 30 marks)
13. What are the main functions of Management?

÷©»õsø©°ß •UQ¯ £oPÒ ¯õøÁ?
14. Bring out the various types of Decisions.

•iÄPÎß £À÷ÁÖ ÁøPPøÍ öÁÎUöPõnºP.
2 U/ID 22205/UCZF/
UCVE
15. What are the different types of Departmentation?
xøÓ¨£kzxu¼ß £À÷ÁÖ ÁøPPÒ ¯õøÁ?
16. Explain the process of Delegation.

J¨£øhÄ ö\ú¼ß •øÓPøÍ ÂÍUSP.
17. What are the external sources of Recruitment?

Bm÷\ºzu¼ß ¦Ó ‰»[PÒ ¯õøÁ?
18. Bring out the various techniques of Directing.

C¯USÂzu¼ß £À÷ÁÖ ~m£[PøÍ öÁÎ¨£kzxP.
19. Enumerate the various methods of Coordination.

J¸[Qønzu¼ß £À÷ÁÖ •øÓPøÍ öuõSzx
GÊxP.
20. Explain the various types of Control.

Pmk£õmiß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.
PART C — (2 × 20 = 40 marks)
21. Explain the Henry Fayol Management theory.

öíß›÷Á¯À ÷©»õsø© ÷Põm£õmiøÚ ÂÍUSP.
22. List and explain the various types of Plans.

vmh[PÎß £À÷ÁÖ ÁøPPøÍ £mi¯¼mk
ÂÍUSP.
3 U/ID 22205/UCZF/
UCVE
23. Discuss the various methods of Training.
£°ØÖÂzu¼ß £À÷ÁÖ •øÓPøÍ ÂÁõvUP.
24. Describe the important techniques of Control.

Pmk¨£õmiß •UQ¯ ~m£[PøÍ ÂÁ›UP.
——————–––––—
4 U/ID 22205/UCZF/
UCVE
DECEMBER 2017 U/ID 22206/UCZG/
UCWF/UCVH

1. Give any two examples of Direct tax.
÷|μi Á›US H÷uÝ® Cμsk Euõμn[PøÍ u¸P.
2. What is a previous year?

•¢øu¯ Bsk GßÓõÀ GßÚ?
3. Expand the term TDS and PAN.

TDS ©ØÖ® PAN BQ¯ £u[PÐUS Â›ÁõUP®
ö\´P.
4. What is meant by ‘Customs Area’?

_[P £Sv Gß£uß ö£õ¸Ò GßÚ?
5. What is Auxiliary Customs Duty?
xøn _[P Á› GßÓõÀ GßÚ?

6. State the meaning of classification of goods.
ö£õ¸mPÎß ÁøP¨£kzxuÀ Gß£uß ö£õ¸Ò
TÖP.
7. Mention any two differences between Excise duty

and Customs duty.
B¯zwºøÁUS® ©ØÖ® _[PzwºøÁUS® EÒÍ
÷ÁÖ£õkPÒ H÷uÝ® CμsiøÚz u¸P.
8. Who is called as an ordinary assessee?

J¸ \õuõμn ©v¨¥mkS›¯Áº GßÖ ¯õº
AøÇUP¨£kQÓõº?
9. What is Total Income?

ö©õzu Á¸©õÚ® GßÓõÀ GßÚ?
10. Write a short note on Best Judgement

Assessment.
ªPa ]Ó¢u wº¨¦ ©v¨¥k £ØÔ ]Ö SÔ¨¦ GÊxP.
11. What do you mean by tax incentive?

Á› FUP® Gß£uß ö£õ¸Ò ¯õx?
12. Write a short note - Check posts.

÷\õuøÚa \õÁõi & ]Ö SÔ¨¦ GÊxP.
2 U/ID 22206/UCZG/
UCWF/UCVH
13. State the demerits of indirect taxes.
©øÓ•P Á›°ß wø©PøÍU TÖP.
14. What are the regulatory objectives of taxation?
Á›Âv¨¤ß JÇ[S•øÓ°ß ÷|õUP[PÒ ¯õx?
15. List out the various types of assessment.
©v¨¥kPÎß £À÷ÁÖ ÁøPPøÍ £mi¯¼kP.
16. What is Return of Income?
Á¸©õÚ ÂÁμ AÔUøP GßÓõÀ GßÚ?
17. Explain the objectives of Customs Act.
_[PÁ›a \mhzvß ÷|õUP[PøÍ ÂÁ›.
18. What are the functions of a Customs officer?
J¸ _[P AvPõ›°ß £oPÒ ¯õx?
3 U/ID 22206/UCZG/
UCWF/UCVH
19. What are the basic conditions for levy of excise
duty?
P»õÀ Á› wºøÁ°ß Ai¨£øh {£¢uøÚPÒ ¯õx?
20. State the penalty levied under the Central Excises

Act.
©zv¯ B¯zwºøÁ \mhzvß RÌ EÒÍ
ushøÚPøÍ £ØÔ TÖP.
21. Explain the Canons of Taxation.

Á›Âv¨¦U PmhøÍU ÷Põm£õk £ØÔ ÂÁ›.
22. Explain the powers of customs authorities.

_[P AvPõ›PÎß AvPõμ[PøÍ ÂÁ›.
23. Discuss different types of Excise Duty.

B¯z wºøÁ°ß £À÷ÁÖ ÁøPPøÍ ÂÁ›.
24. Describe the characteristics of service tax.

÷\øÁ Á›°ß £s¦PÒ £ØÔ ÂÁ›UPÄ®.
–––––––––––
4 U/ID 22206/UCZG/
UCWF/UCVH
DECEMBER 2017 U/ID 22207/UCZH
PART A — (10  3 = 30 marks)
1. What is Auditing?
uoUøP°¯À GßÓõÀ GßÚ?
2. What do you mean by Investigation?

¦»ß Â\õμøn Gß£uß ö£õ¸Ò ¯õx?
3. What is Audit Note book?

uoUøP Hk GßÓõÀ GßÚ?
4. Who is the owner of audit working papers?

uoUøP ö\¯À uõÎß E›¯õÍº ¯õº?
5. Define the term verification.

\›£õºzuÀ GßÓ £uzvøÚ Áøμ¯Ö.
6. What is Oral evidence?

Áõ´ö©õÈ \õm]¯® GßÓõÀ GßÚ?
7. What is meant by Internal Control?

APUPmk¨£õmiß ö£õ¸Ò ¯õx?
8. Give any two objectives of internal control.
APUPmk¨£õmiß ÷|õUP[PÒ CμsiøÚz u¸P.
9. What is Vouching?
\õßÓõ´Ä GßÓõÀ GßÚ?
10. What do you mean by routine checking?
ÁÇUP©õÚ \›£õºzuÀ Gß£uß ö£õ¸Ò ¯õx?
11. What do you understand the audit programme?
uoUøP ö\¯Àvmh® £ØÔ }Âº AÔÁx ¯õx?
12. Define Internal Audit.
APa ^μõ´Ä Áøμ¯Ö.
PART B — (5  6 = 30 marks)
13. Explain the various rights of the company auditor.
Kº {ÖÁÚ uoUøP¯õÍº £À÷ÁÖ E›ø©PøÍ

ÂÁ›.
14. Distinguish between investigation and audit.
uoUøPUS® ¦»ß Â\õμønUS® EÒÍ

÷ÁÖ£õkPÒ ¯õx?
2 U/ID 22207/UCZH
15. State the disqualification of a person to be
appointed as company auditor.
Jº |£›øÚ {Ö© uoUøP¯õÍμõP {¯ªUS® ÷£õx

uSv°ßø© £ØÔ TÖP.
16. Write a note on qualification of a company auditor.
Kº {Ö© uoUøP¯õÍ›ß uSvPÒ £ØÔ SÔ¨¦

ÁøμP.
17. What are the problems in EDP Environment?
EDP `Ì{ø»°ß ¤μa\øÚPÒ ¯õx?
18. What are the basic principles should be followed

by the professional accountants?
öuõÈØ•øÓ PnUPõÍºPÒ ¤ß£ØÖ® Ai¨£øh

öPõÒøPPÒ ¯õx?
19. What are the advantages of Internal Check?
APa ^μõ´Âß |ßø©PÒ ¯õx?
20. State the objectives of audit of share capital.
£[S •uÀ uoUøP°ß ÷|õUP[PøÍ TÖP.
3 U/ID 22207/UCZH
PART C — (2  20 = 40 marks)
21. Discuss the advantages of Continuous audit.

öuõhº uoUøP°ß |ßø©PøÍ ÂÁõv.
22. Distinguish between Internal audit and statutory

audit.
APzuoUøPUS® \mh•øÓ uoUøPUS® EÒÍ
÷ÁÖ£õkPøÍz u¸P.
23. How do you verify vouching of cash payments in a

firm? Explain.
Kº {Ö©zvÀ öμõUP ö\¾zuÀ \õßÓõ´ÂøÚ
GÆÁõÖ \›£õº¨£õ´? ÂÁ›.
24. State the statutory duties of a statutory auditor.

\mh•øÓ uoUøP¯õÍ›ß Amh•øÓ¯õÚ
Phø©PøÍ TÖP.
———————
4 U/ID 22207/UCZH
DECEMBER 2017 U/ID 22208/UCZJ
PART A — (10  3 = 30 marks)

1. Define the term entrepreneur.
öuõÈÀ•øÚ÷Áõº GßÓ £uzøu Áøμ¯Ö.
2. What is DIC?
DIC Gß£x ¯õx?
3. Give a short note on marketing feasibility.
\¢øu°¯À |øh•øÓ£kzxøP £ØÔ ]ÖSÔ¨¦
u¸P.
4. What do you mean by EDP?
EDP Gß£x ¯õx?
5. Define Franchising.
E›ø©°¯À Áøμ¯Ö.
6. What are village industries?
Qμõ© öuõÈÀ {ÖÁÚ[PÒ Gß£øÁ ¯õøÁ?
7. Define Industrial estate.
öuõÈØxøÓ ÷uõmh[PÒ Áøμ¯Ö.
8. Write a short note venture capital.
Chº£õk•uÀ £ØÔ SÔ¨¦ GÊxP.
9. Expand NSIC and SIDCO.
Â›Äö\´ NSIC ©ØÖ® SIDCO.
10. What is concession?
\¾øP Gß£x ¯õx?
11. What do you understand by project appraisal?
vmh©v¨¥k £ØÔ }Âº AÔÁx ¯õx?
12. What is geographic concentration?
¦Â°¯À Ÿv¯õÚ P¸zyßÓÀ Gß£x ¯õx?
PART B — (5  6 = 30 marks)
13. State the functions of entrepreneur.

öuõÈÀ •øÚ÷Áõ›ß £oPøÍ ÂÁ›.
14. Explain the role of commercial banks in assisting

SSI sector.
SSI&US EuÄÁvÀ ÁoP Á[Q°ß £[øP ÂÁ›.
15. What are the various sources of business

identification opportunity?
öuõÈÀ Psh›²® Áõ´¨¦UPõÚ £À÷ÁÖ ‰»[PÒ
¯õøÁ?
2 U/ID 22208/UCZJ
16. State the advantages of Franchising.
E›ø©°¯¼ß |ßø©PøÍ ÂÁ›.
17. How do small scale industries contribute the

national economy?
|õmiß ö£õ¸ÍõuõμzvØS ]Ö AÍÄ öuõÈÀPÒ
GÆÁõÖ £[PÎUQßÓx?
18. Mention the objectives of Industrial estate.

öuõÈÀ ÷£møh°ß ÷|õUP[PøÍ SÔ¨¤k.
19. What are the internal sources of finance?

{v÷uøÁUPõÚ AP ‰»[PÒ ¯õøÁ?
20. Tell about the functions of SISI.

SSI&ß £oPøÍ TÖP.
PART C — (2  20 = 40 marks)
21. Describe the various factors influencing

entrepreneurship.
öuõÈÀ •øÚøÁ {ºn°US® £À÷ÁÖ PõμoPøÍ
ÂÁ›.
22. Discuss the functions of IDBI.

IDBI &ß £oPøÍ ÂÁõv.
3 U/ID 22208/UCZJ
23. Explain the guidelines for preparation of project
report.
vmh AÔUøP u¯õ›¨£uØPõÚ ÁÈPõmkuÀPøÍ
ÂÍUSP.
24. Identify the incentives given by State Government

to small scale units.
]Ö AÍÄ öuõÈÀ A»SPÐUS ©õ{» Aμ_ AÎUS®
FUPz öuõøPPøÍ CÚ® Psk ÂÁ›UP.
———————
4 U/ID 22208/UCZJ
DECEMBER 2017 U/ID 22209/UCZK/
UCXD/URMB/UCVG
1. What is the scope of Cost Accounting?

AhUPÂø» PnUQ¯¼ß GÀø» ¯õx?
2. What is Direct Material?
÷|μi Pa\õ¨ö£õ¸mPÒ GßÓõÀ GßÚ?
3. What is Material Control?
Pa\õ¨ ö£õ¸mPÒ Pmk¨£õk GßÓõÀ GßÚ?
4. What is Merit Rating?
©v¨¦ ÂQu® GßÓõÀ GßÚ?
5. What is meant by Allocation of overheads?
£[Qk ÷©Øö\»ÄPÒ Gß£uß P¸zx ¯õx?
6. Mention any three limitations of financial accounting.
{v{ø» PnUQ¯¼ß Áøμ¯øÓPÒ H÷uÝ® ‰ßÔøÚU SÔ¨¤kP.
7. What are ‘Financial statements’?
{v{ø» AÔUøP Gß£x ¯õx?
8. What do you mean by functional ratios?
ö\¯À£k ÂQu® Gß£uß EÚx P¸zx ¯õx?
9. What is a funds flow statement?
{v Kmh AÔUøP GßÓõÀ GßÚ?
10. What is meant by cash flow statement?
öμõUP Kmh AÔUøP Gß£uß P¸zx ¯õx?
11. What is meant by marginal costing?
£UP Â»US AhUPÂ¯À Gß£uß P¸zx ¯õx?
12. What is JIT purchasing?
JIT öPõÒ•uÀ GßÓõÀ GßÚ?
13. Define cost sheet. Explain the purposes of cost sheet.

AhUP AÔUøPø¯ Áøμ¯ÖUP. AhUP AÔUøP°ß ÷|õUP[PøÍ
ÂÁ›UP.
14. Compute the various stock levels from the following data :
Maximum consumption in a month – 300 units
Minimum usage in a month – 200 units
Average usage in a month – 225 units
Time – lag for procurement of materials :
Maximum 6 months
Minimum 2 months
Recorder quantity 750 units
¤ßÁ¸® uPÁÀPøÍU öPõsk £À÷ÁÖ \μUS {ø»PøÍU
PnUQkP.
J¸ ©õuzvß E¯º¢u£m\ ~PºÄ – 300 A»SPÒ
J¸ ©õuzvß SøÓ¢u£m\ £¯ß£õk – 200 A»SPÒ
J¸ ©õuzvß \μõ\› £¯ß£õk – 225 A»SPÒ
‰»¨ö£õ¸mPøÍ ö£ÖÁuØPõÚ Põ» SøÓ¯ÍÄ :
E¯º¢u£m\©õP 6 ©õu[PÒ
SøÓ¢u£m\©õP 2 ©õu[PÒ
©Ö Bøn A»Ä 750 A»SPÒ
15. From the following data given by the Personnel Department,

calculate the labour turnover rate by applying :
(a) Separation method
(b) Replacement method
(c) Flux method
No. of workers on the payroll :
At the beginning of the month –900
At the end of the month – 1,000
2 U/ID 22209/UCZK/
UCXD/URMB/UCVG
During the month 10 workers left: 40 workers were
discharged and 150 workers were recruited, Of these, 25
workers are recruited in the vacancies of those leaving
while the rest were engaged for an expansion scheme.
¤ßÁ¸® öuõÈ»õÎPÒ öuõSv xøÓ°ß uPÁÀPøÍ öPõsk, T¼
ÂØÖ •uÀ ÂQuzøu ¤ßÁ¸®
(A) £S¨¦ •øÓ
(B) ©õØÔ¯ø©¨¦ •øÓ
(C) uõμõÍ •øÓPøÍ E£÷¯õQzx PnUQkP.
\®£Í £mi¯¼À EÒÍ ÷Áø»¯õmPÎß GsoUøP
©õu öuõhUPzvÀ – 900
©õu CÖv°À – 1000
|h¨¦ ©õuzvÀ 10 ÷Áø»¯õmPÒ ÷Áø»ø¯ ÂmhÚº.
40 ÷Áø»¯õmPÒ ÂkÂUP¨£mhÚº. ©ØÖ® 150
÷Áø»¯õmPÒ ÷uº¢öukUP¨£mhÚº. CÁºPÎÀ 25
÷Áø»¯õmPÒ ÷Áø»ø¯ Âmka ö\ßÓÁºPÎß
Põ¼°h[PÐUPõP ÷uºÄ ö\´¯¨£mk AUPõ»PmhzvÀ
AÁºPÎß «u•ÒÍ ÷Áø»ø¯ Â›Ä£kzx® •øÓ°À
A©ºzu¨£mhÚº.
16. Calculate machine hour rate from the following :

Running hours p.a. 2000 hrs
Repairs p.a. Rs. 160
Rent p.a. Rs. 320
Cost of machine Rs. 4,000
Depreciation 7.5 % pa.
¤ßÁ¸ÁÚÁØøÓU öPõsk C¯¢vμ ©o ÂQuzøu PnUQkP.
Kº BskUPõÚ Kmh ©oPÒ 2000 ©o ÷|μ[PÒ
Kº BskUPõÚ £Êx £õº¨¦ ¹. 160
Kº BskUPõÚ ÁõhøP ¹. 320
C¯¢vμzvß AhUP® ¹. 4,000
Kº BskUPõÚ ÷u´©õÚ® 7.5%
17. Bring out the limitations of management accounting.

÷©»õsø© PnUQ¯¼ß Áøμ¯øÓPøÍ öÁÎU öPõnºP.
3 U/ID 22209/UCZK/
UCXD/URMB/UCVG
18. From the following particulars, calculate
(a) Gross profit ratio
(b) Net profit ratio and
(c) Operating ratio.
Rs.
Sales = 5,00,000
Cost of goods sold = 3,00,000
Operating expenses = 1,00,000
Non-operating expenses = 20,000
¤ßÁ¸® uPÁÀPøÍU öPõsk
(A) ö©õzu C»õ£ ÂQu®
(B) {Pμ C»õ£ ÂQu®
(C) ö\¯À£õk ÂQu® PnUQkP.
Rs.
ÂØ£øÚ = 5,00,000
ÂØP¨£mh ö£õ¸mPÎß AhUP® = 3,00,000
ö\¯À£õmk ö\»ÄPÒ = 1,00,000
ö\¯À£õhØÓ ö\»ÄPÒ = 20,000
19. From the following prepare a statement showing changes in

working capital during 2009
Balance Sheets of Pioneer Ltd., as on 31st December

Rs. Rs. Rs. Rs.
Share capital 5,00,000 6,00,000 Fixed assets 10,00,000 11,20,000
Reserves 1,50,000 1,80,000 Less : Depreciation 3,70,000 4,60,000
Profit and loss a/c 40,000 65,000 6,30,000 6,60,000
Debentures 3,00,000 2,50,000 Stock 2,40,000 3,70,000
Creditors for goods 1,70,000 1,60,000 Book debts 2,50,000 2,30,000
Provision for Cash in hand and 80,000 60,000
income tax 60,000 80,000 at bank
Preliminary expenses 20,000 15,000
12,20,000 13,35,000 12,20,000 13,35,000
4 U/ID 22209/UCZK/
UCXD/URMB/UCVG
¤ßÁ¸ÁÚÁØøÓU öPõsk 2009® BskUPõÚ |øh•øÓ ‰»uÚ
©õØÓzøuU Põmk® AÔUøPø¯ u¯õ›UP.
£¯Üº Ltd.ß i\®£º 31 |õÐUPõÚ Ç¨¦ {ø»USÔ¨¦

ö£õÖ¨¦PÒ 2008 2009 ö\õzxUPÒ 2008 2009
¹. ¹. ¹. ¹.
£[S •uÀ 5,00,000 6,00,000 {Pμa ö\õzxUPÒ 10,00,000 11,20,000
Põ¨¦PÒ 1,50,000 1,80,000 PÈUP : ÷u´©õÚ® 3,70,000 4,60,000
C»õ£ |mh P/S 40,000 65,000 6,30,000 6,60,000
PhÜmk £zvμ[PÒ 3,00,000 2,50,000 \μUQ¸¨¦ 2,40,000 3,70,000
\μUSPÎÀ HmkUPhß 2,50,000 2,30,000
PhÜ¢÷uõº 1,70,000 1,60,000 øP°¸¨¦ ©ØÖ® 80,000 60,000
Á¸©õÚ Á› Á[Q Ç¨¦
JxURk 60,000 80,000 •ußø© ö\»ÄPÒ 20,000 15,000
12,20,000 13,35,000 12,20,000 13,35,000
20. From the following find out cash from operations :
Profit & Loss A/c for the year ending 31.3.2008

Rs. Rs.
To Salaries 2,500 By Gross profit 12,500
To Rent 500 By Profit on sale of land 2,500
To Depreciation 1,000 By Income tax refund 1,500
To Loss on sale of plant 500
To Goodwill written off 2,000
To Proposed dividend 2,500
To Provision for taxation 2,500
To Net profit 5,000
16,500 16,500
5 U/ID 22209/UCZK/
UCXD/URMB/UCVG
¤ßÁ¸ÁÚÁØøÓU öPõsk öμõUP ö\¯À£õmøh PõsP.
31.3.2008 ® |õ÷Íõk •i²® BskUPõÚ C»õ£ |mhU P/S

¹. ¹.
\®£Í® 2,500 ö©õzu C»õ£® 12,500
ÁõhøP 500 {» ÂØ£øÚ «uõÚ
÷u´©õÚ® 1,000 C»õ£® 2,500
ö£õÔ ©ØÖ® ÂØ£øÚ |mh® 500 v¸®£ ö£Ó¨£mh
|Øö£¯º ÷£õUS GÊv¯x 2,000 Á¸©õÚ Á› 1,500
AÔÂUP¨£mh
£[Põuõ¯[PÒ 2,500
Á¸©õÚ Á› JxUS 2,500
{Pμ C»õ£® 5,000
16,500 16,500
21. M/s Indu Industries Ltd., are the manufactures of moonlight

Torches. The following data relate to manufacture of torches
during the month of March 2011.
Raw materials consumed Rs. 20,000
Direct wages Rs. 12,000
Machine hours worked 9,500 hours
Machine hours rate Rs. 2
Office overhead 20% of works cost
Selling overhead 50 paise per unit
Units produced 20,000 units
Units sold 18,000 @ Rs. 5 per unit.
Prepare a cost sheet showing the cost and the profit per unit and
the total profit earned.
v¸©v C¢x Áøμ¯Ö. öuõÈØ\õø» ‰ßø»m hõºa_PøÍ EØ£zv
ö\´QÓx. ¤ßÁ¸® uPÁÀPÒ ©õºa 2011-–® ©õuzvØS›¯ hõºa
EØ£zv öuõhº¦øh¯uõS®.
~Pμ¨£mh ‰»¨ö£õ¸ÒPÒ – ¹. 20,000
6 U/ID 22209/UCZK/
UCXD/URMB/UCVG
÷|μiU T¼ – ¹. 12,000
C¯¢vμ ©o ÷Áø» ö\úx – 9500 ©oPÒ
C¯¢vμ ©o Ãu® – ¹. 2
A¾Á»P ÷©Øö\»Ä – ÷Áø» AhUPzvÀ 20%
ÂØ£øÚ ÷©Øö\»Ä – J¸ A»SUS 50 ø£\õÂØS
EØ£zv ö\´¯¨£mh A»SPÒ – 20,000 A»SPÒ
ÂØ£øÚ ö\´¯¨£mh A»SPÒ – 18,000 A»SPÒ J¸ A»S
¹. 5 Ãu®.
J¸ A»SUPõÚ AhUP® ©ØÖ® C»õ£zøu²® ©ØÖ® Aøh¢u
ö©õzu C»õ£zøu²® Põmk® AhUP AÔUøPø¯ u¯õ›UP.
22. Krishna producing concern is divided into four departments. ‘A,

‘B’. ‘C’ are production departments and ‘D’ is a service
department. The actual expenses for a period are as follows :
Rs.
Rent 10,000
Repairs to plant 6,000
Depreciation of plant 4,500
Lighting expenses 1,000
Supervisory expenses 15,000
Fire Insurance (on stock) 5,000
Power 9,000
Employer’s liability for Insurance 1,500
The following information is available in respect of the four
departments :
Departments
A B C D
Area (sq. feet) 1,500 1,100 900 500
Number of lights 75 11 9 5
Number of employees 200 150 100 50
Total wages (Rs.) 60,000 40,000 30,000 20,000
Value of plant (Rs.) 2,40,000 1,80,000 1,20,000 60,000
Value of stock (Rs.) 1,50,000 90,000 60,000 –
Apportion the costs to the various departments on the most

equitable method.
7 U/ID 22209/UCZK/
UCXD/URMB/UCVG
Q¸ènõ EØ£zv {ÖÁÚ® Auß xøÓPøÍ |õßS ¤›ÁõP
öPõskÒÍx. ABC BQ¯øÁ EØ£zv xøÓPÍõPÄ® D ÷\øÁ
xøÓ¯õPÄ® EÒÍx. Auß \›¯õÚ ö\»ÄPÒ ¤ßÁ¸©õÖ :
¹.
ÁõhøP 10,000
ö£õÔ «uõÚ £Êx£õº¨¦ 6,000
ö£õÔ «uõÚ ÷u´©õÚ® 4,500
ÂÍUS ö\»ÄPÒ 1,000
÷©Ø£õºøÁ ö\»ÄPÒ 15,000
w Põ¨¥k (\μUQß «x) 5,000
C¯¢vμ \Uv 9,000
Põ¨¥k «uõÚ öuõÈ»õÍº ö£õÖ¨¦ 1,500
|õßS xøÓPÒ öuõhº¦øh¯ QøhUP¨ ö£ØÓ ÂÁμ[PÒ
¤ßÁ¸©õÖ :
xøÓPÒ
A B C D
£μ¨£ÍÄ (\.Ai°À) 1,500 1,100 900 500
ÂÍUSPÎß GsoUøP 75 11 9 5
öuõÈ»õÍ›ß GsoUøP 200 150 100 50
ö©õzu T¼ (¹.) 60,000 40,000 30,000 20,000
ö£õÔ°ß ©v¨¦ (¹.) 2,40,000 1,80,000 1,20,000 60,000
\μUQß ©v¨¦ (¹.) 1,50,000 90,000 60,000 –
£À÷ÁÖ xøÓPÐUPõÚ AhUPzøu \›¯õP ö£õ¸¢uU Ti¯
•øÓ°À £QºP.
23. Following are the comparative balance sheets of a company for

the year 2009 and 2010 :
Rs. Rs. Rs. Rs.
Share capital 70,000 74,000 Cash 9,000 7,800
Debentures 12,000 6,000 Debtors 14,900 17,700
Creditors 10,360 11,840 Stock 49,200 42,700
Profit and loss a/c 10,740 11,360 Land 20,000 30,000
Goodwill 10,000 5,000
1,03,100 1,03,200 1,03,100 1,03,200
8 U/ID 22209/UCZK/
UCXD/URMB/UCVG
Additional information :
(a) Dividends were paid totaling Rs. 4,000.
(b) Land was purchased for Rs. 15,000
You are required to prepare a statement showing changes
in working capital and a funds flow statement.
J¸ {ÖÁÚzvß 2009 ©ØÖ® 2010® BskPÐUPõÚ J¨¥k Ç¨¦
{ø» SÔ¨¦ ¤ßÁ¸©õÖ :
ö£õÖ¨¦PÒ 2009 2010 ö\õzxUPÒ 2009 2010
¹. ¹. ¹. ¹.
£[S •uÀ 70,000 74,000 öμõUP® 9,000 7,800
PhÜmk £zvμ® 12,000 6,000 PhÚõÎPÒ 14,900 17,700
PhÜ¢÷uõº 10,360 11,840 \μUQ¸¨¦ 49,200 42,700
C»õ£ |mh P/S 10,740 11,360 {»® 20,000 30,000
|Øö£¯º 10,000 5,000
1,03,100 1,03,200 1,03,100 1,03,200
TkuÀ uPÁÀPÒ :
(A) ö©õzu©õP ö\¾zv¯ £[Põuõ¯® ¹. 4,000 BS®.
(B) {»® ¹. 15,000 ©v¨¤ØS Áõ[P¨£mhx. |øh•øÓ ‰»uÚ
©õØÓ® ©ØÖ® {v Kmh AÔUøPø¯ Põmk® AÔUøPø¯
u¯õ›UP ÷Põμ¨£kQÓx.
24. Using the following data and prepare the balance sheet :
Gross profit ratio = 20%
Current ratio = 1.8 : 1
Stock turnover ratio = 4 times
Debt. Collection period = 20 days
(360 days year)
Long-term debt to equity = 40%
Total assets turnover = 0.3 times
Credit sales to total sales = 80%
Gross profit = Rs. 1,08,000
Shareholders’ equity = Rs. 12,00,000
9 U/ID 22209/UCZK/
UCXD/URMB/UCVG
¤ßÁ¸® uPÁÀPøÍ¨ £¯ß£kzv Ç¨¦ {ø» SÔ¨ø£ u¯õ›UP.
ö©õzu C»õ£ ÂQu® = 20%
|h¨¦ ÂQu® = 1.8 : 1
\μUS ÂØÖ •uÀ ÂQu® = |õßS •øÓPÒ
Phß Á`À Põ»® = 20 |õmPÒ
(BskUS 360 |õmPÒ)
}sh Põ» PhÝUPõÚ ö£õx {ø» = 40%
ö©õzu ö\õzvÀ ÂØÖ •uÀ = 0.3 •øÓPÒ
ö©õzu ÂØ£øÚ°À Phß ÂØ£øÚ = 80%
ö©õzu C»õ£® = ¹. 1,08,000
£[SuõμºPÎß ö£õx{ø» = ¹. 12,00,000
——————
10 U/ID 22209/UCZK/
UCXD/URMB/UCVG
DECEMBER 2017 U/ID 22211/UCZL/
UCXH/UCVK
1. What is a market?
\¢øu GßÓõÀ GßÚ?
2. List out the various objectives of marketing.

\¢øu°¯¼ß £À÷ÁÖ ÷|õUP[PøÍ £mi¯¼kP.
3. What is ‘legal approach’ to marketing?

\¢øu°¯¾US EshõÚ \mh§ºÁ AqS•øÓ
¯õx?
4. Define market positioning.

\¢øu {ø» Áøμ¯Ö.
5. What do you mean consumer behaviour?

~Pº÷Áõº |hzøu Gß£x ¯õx?
6. Define sales forecasting.

ÂØ£øÚ •ßPozuÀ Áøμ¯Ö.
7. What are consumer goods?
~Pº÷Áõº ö£õ¸mPÒ ¯õøÁ?
8. What do you mean by skimming pricing?

HØÔ SøÓzuÀ Âø»°kuÀ Gß£uß ö£õ¸Ò ¯õx?
9. What is physical distribution?

Ch®\õº Â{÷¯õP® GßÓõÀ GßÚ?
10. Define advertising.

ÂÍ®£μ® Áøμ¯Ö.
11. What are the qualities of personal selling?

BÒ\õº ÂØ£øÚ°ß Snõv\¯[PÒ ¯õøÁ?
12. State any three objectives of sales promotion.

ÂØ£øÚ ÷©®£õmiß ÷|õUP[PÎÀ H÷uÝ®
‰ßÔøÚ u¸P.
13. State the factors affecting marketing mix.

\¢øu°¯À P»øÁø¯ £õvUS® PõμoPøÍ TÖP.
14. What are the various functions of marketing?

\¢øu°¯¼ß £À÷ÁÖ £oPÒ ¯õøÁ?
2 U/ID 22211/UCZL/
UCXH/UCVK
15. Explain the various steps involved in market
targeting.
\¢øu°ß C»USPÎß £À÷ÁÖ £i{ø»PøÍ
ÂÍUSP.
16. What are the various important buying motives?

£À÷ÁÖ •UQ¯ Áõ[S÷Áõ›ß ysknºÄPÒ
¯õøÁ?
17. Bring out the various methods of sales forecasting.

ÂØ£øÚ •ßPo¨¤ß £À÷ÁÖ •øÓPøÍ
öÁÎUöPõnºP.
18. Mention the objectives of packaging.

Pmk©zvß ÷|õUP[PøÍ SÔ¨¤kP.
19. Explain the methods of salesmen’s control.

ÂØ£øÚ¯õÍºPÒ Pmk¨£õk •øÓPøÍ ÂÍUSP.
20. What are the functions of advertising?

ÂÍ®£μzvß £oPÒ ¯õøÁ?
21. Explain briefly the various environmental factors
affecting the marketing functions.
\¢øu°¯¼ß £oPøÍ £õvUS® £À÷ÁÖ
_ØÖa`ÇÀ PõμoPøÍ £ØÔ _¸UP©õP ÂÍUSP.
3 U/ID 22211/UCZL/
UCXH/UCVK
22. Discuss the major factors that influence the
consumer decision-making.
~Pº÷Áõº •iöÁkzuø» £õvUS® •UQ¯
PõμoPøÍ ÂÁõvUP.
23. What is meant by Product Life Cycle? Describe its

various stages.
ö£õ¸Ò ÁõÌUøP _ÇØ] Gß£x ¯õx? Auß £À÷ÁÖ
{ø»PøÍ ÂÁ›UP.
24. Explain briefly the various kinds of pricing.

Âø»°ku¼ß £À÷ÁÖ ÁøPPøÍ _¸UP©õP
ÂÍUSP.
–––––––––––––––
4 U/ID 22211/UCZL/
UCXH/UCVK
DECEMBER 2017 U/ID 22301/UCZE/
UCWB
Answer any TEN questions, each 50 words.
1. Define Contract. List out the different types of

Contract.
J¨£¢u® Gß£uß C»UPn® u¸P. J¨£¢uzvß
£À÷ÁÖ ÁøPPøÍ Á›ø\¨£kzxP.
2. When does an agreement become a Contract?

Ehß£õk G¨ö£õÊx J¨£¢u©õQÓx?
3. What is meant by discharge of Contract?

J¨£¢u ÂkÂ¨¦ GßÓõÀ GßÚ?
4. How are goods classified under the Sale of Goods

Act?
\μUS ÂØ£øÚ \mhzvß RÌ ö£õ¸ÒPøÍ GÆÁõÖ
ÁøP¨£kzu¨£kQÓx?
5. Is consideration needed in a Contract of Agency?

•PÁº J¨£¢uzvØS ©Ö£¯ß ÷uøÁ¯õS©õ?
6. Define the term Joint Stock Company.
Tmk¨£[S {Ö©zvß C»UPn® u¸P.
7. Give the meaning of statement in lieu of

prospectus.
uPÁ»ÔUøPUS £v»õÚ AÔUøP Gß£uß ö£õ¸Ò
u¸P.
8. Who is a Director of the Company?

{ÖÁÚ C¯US|º Gß£Áº ¯õº?
9. Distinguish between ordinary resolution and

special resolution.
\õuõμn wº©õÚzvØS® ]Ó¨¦ wº©õÚzvØS®
Cøh÷¯¯õÚ ÷ÁÖ£õmiøÚz u¸P.
10. State the different methods of winding up of a

Company.
{ÖÁÚ Pø»¨¤ß £À÷ÁÖ •øÓPøÍ SÔ¨¤kP.
11. List out the different kinds of shares are issued by

the company.
{ÖÁÚ® öÁÎ°hUTi¯ £À÷ÁÖ £[SPøÍ
Á›ø\¨£kzxP.
12. Write a short note on Caveat Emptor.

Áõ[S£Áº PÁÛzuÀ £ØÔ ]Ö SÔ¨¦ u¸P.
2 U/ID 22301/UCZE/
UCWB
Answer any FIVE questions, each 200 words.

13. Explain the legal provisions relating to valid offer.
ö\À¾£i¯õÚ AÎ¨¦U TØÖ \®£¢u¨£mh ÂvPøÍ
ÂÁ›UP.
14. Discuss fully the illegal and unlawful agreements.
\mh•μnõÚ ©ØÖ® \mh® JÆÁõu Ehß£õkPøÍ
•Êø©¯õP ÂÁõv.
15. Explain the different kinds of Agent.
•PÁºPÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.
16. What do you mean by performance of Contract?
Briefly explain.
J¨£¢u {øÓ÷ÁØÓ® GßÓõÀ GßÚ? _¸UP©õP
ÂÁ›.
17. Distinguish between Private Limited Company
and Public Limited Company.
uÛ¯õº {ÖÁÚzvØS® ©ØÖ® ö£õx {ÖÁÚzvØS®
Cøh÷¯¯õÚ ÷ÁÖ£õmiøÚz u¸P.
18. What do you mean by Articles of Association?
What are its Contents?
ö\¯À•øÓ Hk GßÓõÀ GßÚ? AuÛß
EÒÍhUP[PÒ ¯õøÁ?
19. What are the qualification and disqualification of
a company Director?
{ÖÁÚ C¯US|›ß PÀÂzuSv ©ØÖ® PÀÂz
uSv°ßø© Gß£Ú ¯õøÁ?
3 U/ID 22301/UCZE/
UCWB
20. What do you mean by statutory meeting? What
are the contents of statutory report?
\mhŸv¯õÚ Tmh® GßÓõÀ GßÚ? \mh AÔUøP°ß
EÒÍhUP[PÒ ¯õøÁ?
Answer any TWO questions, each 1200 words.
21. “A contract without consideration is void” —

Comment.
“øP®©õÖ CÀ»õu J¨£¢u® ö\À»õx” ÂÍUSP.
22. What are the various kinds of damages that can

be recovered for breach of Contract?
J¨£¢u •ÔÂß £i £À÷ÁÖ CÇ¨¥kPøÍ GÆÁõÖ
Á`¼UP C¯¾® GßÖ C¯®¦P.
23. How is a company formed under the Companies

Act 1986? Enumerate the various documents to be
filed with the Registrar?
{ÖÁÚa \mh® 1956&ß RÌ GÆÁõÖ {ÖÁÚzøu
E¸ÁõUP¨£kQÓx? ö|Ô¯õÍ›h® \©º¨¤UP¨£h
÷Ási¯ £À÷ÁÖ BÁn[PøÍ ÂÍUSP.
24. Discuss the duties, Rights and Powers of the

Company Director.
{ÖÁÚ C¯US|›ß Phø©PÒ, E›ø©PÒ ©ØÖ®
AvPõμ[PøÍ ÂÁ›.
————————
4 U/ID 22301/UCZE/
UCWB

U/Id 1325/fza: Áop Piu (Pøí Gæáõö Ýòíuõp E Áõup - I ®?

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U/Id 1325/fza: Áop Piu (Pøí Gæáõö Ýòíuõp E Áõup - I ®?

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DECEMBER 2017 U/ID 1325/FZA

Time : Three hours Maximum : 100 marks

Answer any FIVE questions.

1. How to make business letters effective?

2. Explain different types of replies to letters of

3. What are the important features of an enquiry

4. What are the points that must be considered while

6. What are the essential features of correspondence

7. Explain the important aspects of a Job

8. What are the types of reports generally prepared

Answer any THREE questions.

9. Discuss the various parts of business letter.

11. Discuss the importance of Modern office.

12. Write a letter to a Hank Manager for extension of

13. How speech can be made effective? For this, what

Time : Three hours Maximum : 100 marks

Answer any FIVE questions.

1. Bring out the history of income tax.

2. Mr. Suresh is getting a pension of Rs.2,000 p.m. from a company.

3. From the following calculate Gross Annual Value, assuming that

To rent 50,000 By Gross profit 3,00,000

To salary to employees By house property income 1,50,000

To depreciation 8,000 By income from other sources 2,50,000

To net profit 5,89,000

(a) Depreciation to be allowed as per income tax provision

ÁõhøP 50,000 ö©õzu C»õ£® 3,00,000

öuõÈ»õÍºPÐUPõÚ \®£Í® Ãmk ö\õzx Á¸©õÚ® 1,50,000

÷u´©õÚ® 8,000 ¤Ó ÁÈÁøP Á¸©õÚ® 2,50,000

{Pμ C»õ£® 5,89,000

(A) Á¸©õÚ Á› JxUQß £i AÝ©vUP¨£mh ÷u´©õÚ®

(B) ÁoP Á¸©õÚ® ¹. 10,000 C»õ£ |mhU PnUQÀ

(C) ÁõhøP°À ¹. 5,000 ö\õ¢u ö\»ÂÀ Cøn¢xÒÍx.

Net income 2,10,000

Rs. 5 000 can be claimed as depreciation for office assets as per

μõ©ß & ÷Põ £mh¯U PnUPºPÎß Á¸Áõ´ ö\»ÂÚU PnUS

\[P Pmhn® 4,000 ¤Ó PnUS ÷Áø»UPõÚ 40,000

ªß\õμ Pmhn μ^x 9,000

£°Ø]¯õÍ¸UPõÚ \®£Í® 20,000

A¾Á»P ö\õzvß «x ¹. 5,000 Á¸©õÚ Á› JxUS Ai¨£øh°À

Ai¨£øh \®£Í® ¹. 11,0000. J¸ ©õuzvØS

DA Ai¨£øh \®£ÍzvÀ 50%

ÂØÓ •u¼À 2% uμS ¹. 2,00,000.

CCA ¹. 500 J¸ ©õuzvØS

vmh£iPÒ ¹. 250 J¸ ©õuzvØS PÀÂ Bμõ´a] £iPÒ ¹. 250 J¸

öuõÈ»õÍº, öuõÈ»õÎ°ß ¤ßÁ¸® ö\»ÄPøÍa \¢vUQÓõº.

B²Ò Põ¨¥mk •øÚ©® ¹. 6,000.

ªß\õμU Pmhn Cμ^x ¹. 4,000.

v¸ BPõè AÁºPÎß |h¨¦ ©v¨¥k Bsk 2016–2017 US E›¯

11. From the following P & L account of Nicoles Ltd. calculate

(a) General expenses included Rs. 5,000 paid as compensation

wUPõ¨¥mk •øÚ©® 8,000 Á`¼UP¨£mh ÁμõUPhß 4,000

\®£Í® 1,30,000 ÷Áø»¯õmPÎhª¸¢x 24,000

•uÀ «uõÚ Ámi 4,000

ö\¾zv¯ •ß Á¸©õÚ 2,000

Si°¸¨¤À ÁõhøPUS 10,000

(A) öuõÈÀ |»ß P¸v Kº £o¯õÍº £o°¼¸¢x

12. Calculate income from other sources from the following:

(a) Winning from lotteries (net amount) Rs.21 000.

(b) Income from letting of building and furniture Rs,12,500.

(c) Dividend declared by an Indian company Rs. 8,000.

(d) Rs. 5,000 received as interest on Government securities.

(e) Rs. 4,000 received as interest on debentures of local

(f) Rs. 3,000 received as interest on debentures from Abi Ltd