GRACE COLLEGE OF COMMERCE
MANAGED BY : SHRI N. P. VEKARIYA EDUCATIONAL & CHARITABLE TRUST
TYBCOM SEM – 6
SUB. : English
Q.1
Q.2
Q.3
Four layers of mind, according to shri Aurobindo.
Describe Javed in your words. How does Javed’s philosophy of life impress the other ?
Robert frost as poet – discuss.
SUB. : Business environment
Answer any two of the following:
Q.1
Q.2
Q.3
Explain the causes of low agricultural productivity in India.
Discuss Monetary Policy and its impact on Business Environment of India.
Special Economic Zone (SEZ):
i. Meaning
ii. Objectives
iii. Privileges
iv. Criticism
SUB. : management account
Answer any two of the following:
Q.1 From the following Balance-sheets of X co.ltd., make out cash flow statement.
Liabilities
31-3-2011
31-3-2012
Assets
31-3-2011
31-3-2012
RS.
RS.
RS.
RS.
Equity share capital
3,00,000
4,00,000
Goodwill
1,15,000
90,000
8% Redeemable
Land & Building
2,00,000
1,70,000
Preference share capital
1,50,000
1,00,000
Machineries
80,000
2,00,000
General Reserve
40,000
70,000
Debtors
1,60,000
2,00,000
Profit and loss A/C
30,000
48,000
Stock
77,000
1,09,000
Proposed Dividend
42,000
50,000
Bills Receivable
20,000
30,000
Creditors
55,000
83,000
Cash on Hand
15,000
10,000
Bills payable
20,000
16,000
Bank Balance
10,000
8,000
Provision for Taxation
40,000
50,000
6,77,000
8,17,000
6,77,000
8,17,000
(1) During the year 2011-2012 depreciation charged was RS. 10,000 on machineries and RS.
30,000 on land & building.
(2) Interim dividend paid during 2011-2012 amounted to RS. 20,000
(3) Taxation paid during the year 2011-2012 was RS. 35,000
Prepare a flexible budget at 60%, 80%, and 100% production capacity from the following
information. The Indian plastics Limited for the three months ended on 31st March,2011 :
Fixed Expenses:
Office salaries
42,000
Rent and Taxes
28,000
Depreciation on Machinery
35,000
Sundry Office Expenses
44,000
1,49,000
Semi-variable Expenses at 50% capacity:
Plant Maintenance
12,500
Indirect Labor
49,500
Salesmen’s salaries and Expenses
14,500
Sundry Expenses
13,000
89,500
Variable Expenses at 50% capacity:
Materials
Labour
Salesmen’s Commission
1,20,000
1,28,000
19,000
2,67,000
Semi-variable expenses remain constant between 40% and 70% capacity, increase by 10% of
the above figures between 70% and 85% capacity and increase by 15% of the above figures between
85% and 100% capacity. Fixed expenses remain constant whatever the level of activity. Sales at 60%
capacity are RS. 5,10,000, at 80% capacity RS. 6,80,000 and at 100% capacity RS. 8,50,000.
Q.3 Sarika Company Ltd., is considering to purchase a machine. Three machines viz., A,B and C
are available, each costing RS. 4,00,000. An estimated life of each machine is 5 years. There is no
scrap value. The company’s required rate of return is 12%. The tax rate applicable to the company is
50%. The expected earnings before depreciation and taxes for the three machines are as follows :
Year
A
B
C
RS.
RS.
RS.
1
2,60,000
1,40,000
2,20,000
2
2,00,000
1,60,000
2,60,000
3
1,60,000
2,60,000
1,60,000
4
1,40,000
2,00,000
1,20,000
5
1,00,000
1,20,000
1,40,000
Select the most profitable machine using the following using the following methods:
(1) Pay-back period
(2) Average Rate of Return
(3) Net Present Value
SUB. : Statistic
Answer any two of the following:
Q. 1
(A) Give six uses and four limitation of index numbers.
(B) State the difference between population survey and sample survey.
Q. 2
(A) The observation of a population are 3,4,7,8. How many sample of size 2 with
replacement can be taken from it? Verify that the mean of the sample mean is equal to the
population mean. Obtain the variance of the sample mean
(B) Find laspeye’s, Paashe’s, Fisher’s and marshallEdgeworth’s index numbers from the
following data.
Commodity Base Year
Current year
Price Quantity Price Quantity
A
8
120
12
16
B
9.5
80
12.5 90
C
12
60
15
70
D
11
35
8
40
Q. 3
(A) If A=80, B=60, AB=40, N=200, Find the nature of association between
(1) A and B (2) α and β(3) A and β (4) α and B
(B) Following Data are obtained from a sample survey.
Boys Girls
No. of candidates appeared in an examination 1000 400
Married candidates
350 250
Married and successful candidates
270 220
Unmarried and successful candidates
270 120
Find coefficient of association between married candidates and their success in the
examination for boys and girls.
SUB. : auditing
Answer any two of the following:
Q.1
Q.2
Q.3
Discuss the rights and duties of an auditor as per Companies Act.
Discuss Criminal liabilities of an Auditor
Give meaning of Audit Report. Discuss the characteristics of a good audit report.
SUB. : financial management
Answer any two of the following:
Q.1
Q.2
Q.3
What is Preference Share? Discuss its types
Discuss the Types of Financial Market
What is book building? Explain its process
or
SUB. : human resource management
Answer any two of the following:
Q.1
Q.2
Q.3
Explain the meaning of training and types of training.
Explain the meaning of industrial disputes and discuss the causes of industrial disputes.
Define the meaning and causes of industrial relation.
SUB. : accounting and finance – 6
Answer any two of the following:
Q.1
Holding Company : Ram ltd.
Subsidiary Company : Sita ltd.
Accounting year ending of both Company : 31st March
(a) Ram ltd. acquired 7200 equity shares of Sita ltd. at a price of Rs. 123 on 01/04/2012
(b) The capital structure of Sita ltd. as on 01/04/2012 was as under:
Equity share capital each share of Rs. 100, Rs. 80 paid up
Rs. 9,60,000
Profit & loss A/c (Cr. Balance)
Rs. 2,00,000
General reserve
Rs. 4,00,000
Capital reserve
Rs. 50,000
(c) On 01/04/2013, Sita ltd. converted the partly paid up equity shares into fully paid by
capitalizing its reserves.
(d) On 01/04/2014, Sita ltd. issued right shares in the ratio of 4 : 1, which were fully paid and
also issued 3500 12% Preference shares of Rs. 100 each. Ram ltd. also purchased 1400
preference shares.
(e) The details of the profit and dividend of Sita ltd.:
Year
Profit Rs.
Dividend
2012-13
2,50,000
20%
2013-14
2,80,000
15%
2014-15
3,00,000
12%
Prepare a statement to be attached with the accounts of Ram ltd. according to Section 212
of Indian Companies Act.
Q.2
Product ‘A’ passes through three processes before it is transferred to finished stock :
Particulars
Process 1 Process 2 Process 3
Finished
Rs.
Rs.
Rs.
Stock Rs.
Opening stock
5,000
8,000
10,000
20,000
Direct materials
40,000
12,000
15,000
Direct wages
35,000
40,000
35,000
Overheads
20,000
24,000
20,000
Closing stock
10,000
4,000
15,000
30,000
Profit % on transfer price to next process
25%
20%
10%
Inter process profit for opening stock
1,395
2,690
6,534
Stocks in process is valued at prime cost and finished goods have been valued at a price at
which it is received from Process 3. Sales Rs. 4,00,000
Prepare:
(a) Process Cost Accounts
(b) Finished Stock Account
(c) Actual realised profit
(d) Stock valuation for Balance Sheet purpose
Q.3
Write a note on Ploughing Back of Profits.
or
SUB. : business management – 6
Answer any two of the following:
1. Define the merger and types of merger.
2. Explain the meaning and different ways of takeovers.
3. Explain the meaning and concept of balance score card.
or
SUB. : COMPUTER SCIENCE – 6
Answer any two of the following:
Q.1
Q.2
Q.3
List and explain data type of VB.
Explain the different type of Array?
Explains the type of Loops?
ASSIGNMENT SUBMISSION /MCQ TEST/ SEMINAR
BCOM
STD
CLASS
DATE
DAY
TIME
BCOM – 6
CLASS – A
02/03/2016 WEDNESDAY
AT 9.30AM
BCOM – 6
CLASS – B
03/03/2016
THURSDAY
AT 9.30AM
BCOM – 4
CLASS – A
04/03/2016
FRIDAY
AT 9.30AM
BCOM – 4
CLASS – B
05/03/2016
SATURDAY
AT 9.30AM
BCOM – 2
CLASS – A
08/03/2016
TUESDAY
AT 9.30AM
BCOM – 2
CLASS – B
09/03/2016 WEDNESDAY
AT 9.30AM