(i) Printed Pages: 2 Roll No.

(ii) Questions : 14 0 8
Sub. Code :
Exam. Code: 0 0 8

Bachelor of Commerce 4th Semester (Hons.)

1048
ACCOUNTING & FINANCE: CONTEMPORARY ISSUES IN
ACCOUNTING
Paper-BCH407
Time Allowed: Three Hours] [Maximum Marks : 80

Note :- Attempt any four questions of 5 marks each from

Section-A and two questions each of 15 marks each from
Section-B and Section-C.
SEC1TON-A
1. What is meant by Interim Reporting ?
2. Discuss the disclosure requirement for Segment Reporting.
3. Write a note a Replacement Cost Accounting Technique.
4. Explain the objectives of Brand Equity,
5. Write a note on Global Convergence.
6. What is meant by Human Resource Accounting ?
SECTION-B
7. Discuss the different methods of HRA. Which one of them will you
recommend for adoption in India under the prevailing circumstances?

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8. Explain current purchasing power techniques to adjust conventional
accounts for price level changes.
.
9. Explain the role of Accounting Standard Committee in Harmonisation
of Divergent Accounting Practices.

10 Define financial instruments. Describe how to measure financial

instruments.

SECTION-C

11. What do you mean by Forensic Accounting ? Explain the role of

Forensic Accountant.

12. Explain in brief Corporate Accountability Reporting.

13. Discuss the various Models of Accounting for brand equity.

14. Explain the requirement of Interim reporting with regard to the

disclosure in annual and interim reporting.

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(i) Printed Pages: 2 • Roll No.

(ii) Questions : 14 0 8
Sill). Code :
Exam. Code: 0 0
Bachelor of Commerce 4th Semester (I Jons.)
1048
ECONOMICS: INDUSTRIAL ECONOMICS
Paper-BCH408
Time Allowed: Three Hours] [Maximum Marks : 80
Note :- (1) Attempt any four questions from Section A, each of
which carries 5 marks.
(2) Attempt any two questions each from Sections B and
C each of which carries 15 marks.
SECTION-A
Attempt any four short questions:
1. Give the scope of Industrial Economics.
2. Differentiate between Total Factor Productivity and Partial
Productivity.
3. Define the role of industrialisation in economic development.
4. Give the importance of Industrial finance in India.
5. Give features of Liberalisation of Indian Industry during economic
reforms.
6. Define meaning of Micro, Small, Medium Enterprises in India.
4x5-20
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 SECTION-B

7. Critically discuss the pattern and phases of Industrial growth:n

India since independence. 15

8. Discuss the Sargent Florence theory of Industrial location. Also

mention importance of Sargent Florence Theory in the context of
Indian Economy. 15

9. Examine the measures for improving productivity and efficiency of

Industrial Enterprises of India. 15

10 Critically evaluate role of Industrial Enterprises in terms of generating

income and employment in Indian Economy. 15

SECTION-C

11. Discuss the scope, importance and sources of Industrial Finance

in India. 15

12. Critically evaluate 1991 Industrial Policy of India. 15

13. Examine the factors affecting poor performance of Public Sector

Enterprises inlndia. Also give suggestions to irnprowtheperfoimance
of public enterprises in India. 15

14. Examine the growth and problems of Micro, Small, Medium

Enterprises in India. 15

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