33
2093-A21-ISC-R- -16 B.Com. DEGREEEXAMINATIONNOVEMBER2016. First Semester Paper I - FINANCIAL ACCOUNTING - I (Revised) Time :Three hours Maximum: 80 marks Answer all questions with the strict observation of inner choice in each Section. Use of simple calculator is allowed. Question No. 13 - Case Study analysis is compulsory. SECTION A - (10 x 2 = 20 marks) (b) '\i ho is an insolvent partner? fJ~~~J.)eo c:Je)el..)1Te>o~odd o.iJC>dJ? 1. Answer any TEN of the following: ?jeoe>d c5~~ eru~tJ~tJ : (a) Why the realisation account is prepared? 1i1rtfJe50l'().m>j ~~ ;jo.iJ.>tJ;;b~d? (c) What is piece meal distribution of cash? 1i1rtdJ IDl'()J5')~;jo~ .:JoddecdJ? (d) State the Garner Vs Murray's rule. 1Te>1i1nJ' ~. ~~ (i)<ili<.i)rt~cdJ« ~~~tJ. (e) What do you mean by purchase consideration? ~tJefJ ~~ .:JoddecdJ? (f) State any two objectives of conversion of firm into Ltd. company. c:Je)el..)1Te>tJg<ilicdJ (i)<ili~;j 60cj(i)o.iJC>~cjtJ~~f7i)~ cJOlIDerudeart~cdJ ~~~tJ. « Q « (g) What is single entry system of book-keeping? ~5 1i1r;i)J.)dJe16~cjdQ~.:JoddecdJ? 1 GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY...GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY 2093-A21-ISC-R-N-16 10. Kiran, Prashanth and Umesh are partners sharing profits and losses inthe

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Page 1: GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY...GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY 2093-A21-ISC-R-N-16 10. Kiran, Prashanth and Umesh are partners sharing profits and losses inthe

2093-A21-ISC-R- -16

B.Com. DEGREE EXAMINATIONNOVEMBER2016.

First Semester

Paper I - FINANCIAL ACCOUNTING - I

(Revised)

Time : Three hours Maximum: 80 marks

Answer all questions with the strict observation of inner choice in each Section.

Use of simple calculator is allowed.

Question No. 13 - Case Study analysis is compulsory.

SECTIONA - (10 x 2 = 20 marks)

(b) '\i ho is an insolvent partner?

fJ~~~J.)eo c:Je)el..)1Te>o~oddo.iJC>dJ?

1. Answer any TEN of the following:

?jeoe>d c5~~ eru~tJ~tJ :

(a) Why the realisation account is prepared?

1i1rtfJe50l'().m>j ~~ ;jo.iJ.>tJ;;b~d?

(c) What is piece meal distribution of cash?

1i1rtdJ IDl'()J5')~;jo~ .:JoddecdJ?

(d) State the Garner Vs Murray's rule.

1Te>1i1nJ'~. ~~ (i)<ili<.i)rt~cdJ«~~~tJ.

(e) What do you mean by purchase consideration?

~tJefJ ~~ .:JoddecdJ?

(f) State any two objectives of conversion of firm into Ltd. company.

c:Je)el..)1Te>tJg<ilicdJ(i)<ili~;j 60cj(i)o.iJC>~cjtJ~~f7i)~ cJOlIDerudeart~cdJ ~~~tJ.« Q «

(g) What is single entry system of book-keeping?

~5 1i1r;i)J.)dJe16~cjdQ~.:JoddecdJ?

1

GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N-16

(h) Howdo you calculate credit sales?

eruf'\ c:iJ<>ffi)eJc:SW a; ert ~o~ &t3o.ill..9et:)?~ ct -"

(i) What is Joint Venture?

'tJoe3 ojtSojCSCld'(;)oQdew?

Ul Why the Memorandum Joint Venture Account is prepared?

~edm tJoe3 ojtSojCSCldd~~ ~~ ;3o.:iJvt:);:i)~et:)?

(k) What is Royalty? State the different types of royalties.

'ffi)tJ;;;' (;)oddew? ~~Q crl,oe>ddffi)tJ;;lli~W ..911,,'l~t:).~ ~ w ct

(1) Pass the journal entry in case of irrecoverable short workings.

r;i)t3oi)a:b ~Jc)d~a:b oj;ir.)e;, e:sliEJde;,o.:iJvojMet:).) tJe)~cl 2.)d~t:)?QM

SECTION B - (3 x 5 = 15 marks)

Answer any THREE of the following:

2Jeoe>d~d~ ~t:)~t:) :

2. State the differences between Joint Venture and Partnership.

tJoe3 ojtSojCSCldc;i)~ C5e>Wm>t:)~a:be;,Ma:b~3e)tS;;;li~~ ..911,,'l~t:).

3. Arun, Basu and Chetan are partners sharing profits and losses in the ratio of

2 : 2 : 1 respectively. They decided to dissolve the firm and their capital balancesis as followson the date of dissolution.

Arun - Rs. 60,000, Basu - Rs. 50,000 and Chetan Rs. 20,000

Calculate the excess capital of the partners.

e;,wrn, 2.)IDCSClM~e;3cdC5e>wm>dw e:Je)?J cd~~ 2 : 2 : 1 e;,WC5e>;3de't~c;i)~R <5ot3~J.)~~~d.

~ojw C5e>wm>t:)~a:bW ~;;;23ruoj ..gec:iJ<>f"cdojW~,~J.)Ot3r;i) ;;;dt:) EJmo~dor;i) e;,ojd 2.)Oc3~~ct ct... Q

~9e, ~~Rcdo..9~ :

e;,wrn - d.r.>. 60,000, 2.);:i)- d.r.>. 50,000 ~e;3cd - d.r.>. 20,000

2

GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N-16

4. Shyam and Ram were partners sharing profits and losses in the ratio of 3 : 2. On31.12.2012 their Balance Sheet was as under:

Balance Sheet as on 31.12.2012

Liabilities Rs. Assets

15,000 Plant

5,000 Stock

15,000 Debtors 18,000

Less: RDD 900

Cash at Bank

70,000

1,05,000

Creditors

Bills Payable

Reserves

Capital Accounts :

Shyam 40,000

Ram 30,000

Rs.

50,000

20,000

17,100

17,900

1,05,000

The partners sold the business including cash at bank to Praveen Co. Ltd. Thevaluation put on the various assets was:

Goodwill - Rs. 30,000, Stock - Rs., 18,000, Plant - Rs. 48,000 and Debtors -Rs. 17,500. The company issued 8000 shares of Rs. 10 each fully paid andbalance is cash.

Calculate the Purchase consideration.

~<.:0 <.:0~ m<.:0 cne>em;J~dm~d)Qm?;i aJe)Nob~ 3 : 2d ~~t'"Jdet cBot3~Jd~,(~)~mQd.~ -~ .,

e~cj ~~~ tJ~o~ 31.12.2012 dad) e, ~~~i\ia~rj: /"

GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N-16

~e.l.mc>dd> 3c:5J erotJc;i)oiJ~ ~ro?J(\j~d (\jritiJ ;;l~c;Je)~ cn.~eE'J N~3 ?JOcnNoiJcje>rte, Q cl v ""Q J

~e>~d. ~~Q e:s!:lri~<.:ijil~e?JdE'Je, ~~~(\joj <;l;ld :

IDiW>c:5J- d..r.>.30,000,~~~ - d..r.>.18,000, ~cjd - d..r.>.48,000 ~M ;;w~ffi)dd> -..•• Q

d..r.>.17,500. ?JOcnNo:ill ~e>etJrt cn..;o.iJ;)~ d..r.>.10d c:llJ~ ddoiJ 8000 ~rnf"j3 cjed>ri~~J .••• cl

c:5J3,)esu~d ~E'Jcj~ (\jritiJ d..r.>cnd~Net3d>3e>d....D cat M...D

5. Ascertain the credit sales from the following particulars :

Rs.

Debtors as on 1.1.2010

Sales Returns

30,000

45,000

15,000

18,000

75,000

22,500

1,500

750

750

3,000

2,000

Debtors as on 31.12.2010

Bills Receivable as on 1.1.2010

Bills Receivable as on 31.12.2010

Cash received from Debtors

Cash received against bills receivable

Bills Receivable dishonoured

Bad debts

Discount allowed to debtors

Reserve for doubtful debts

d..r.>.

;;W~ffi)dd> 1.1.2010 dotiJ 30,000

~~ffi)dd> 31.12.2010 dotiJ 45,000

t.)d3~ c5Jot3ri~ 1.1.2010 dotiJ 15,000

18,000

4GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N-16

M.

75,000

22,500

1,500

750

750

3,000

2,000

6. Santosh and Mahantesh entered into Joint Venture agreeing to share the profits

and losses in the ratio of 2 : 1. Santosh purchased goods worth Rs. 60,000 and

Mahantesh goods worth Rs. 30,000. Santosh sold 1/2 of the goods for

Rs. 1,14,000 and paid for carriage Rs. 7,500 and godown rent Rs. 1,500 and

insurance Rs. 3,000. Mahantesh sold the balance of goods for Rs. 39,000 and

paid for carriage Rs. 3,600, insurance Rs. 1,800 and sundry expenses Rs. 600.

Prepare Memorandum Joint Venture Account.

M. 39,000~o c:iJuBro~~ c;i)~ rJe)C32.Je>C3r'lOf.). 3,600, :!)<.i) eVWF M. 1,800 c;i)~ ~~ ~t5~

M. 600ri~<dJC5C)~';~~~.ol ..D

5GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N-16

7. A company took a mine on lease for fiveyears for a royalty of Rs. 40 per tonne of

coal raised subject to a minimum rent of Rs. 12,000 per year. The excess of

minimum rent over royalty can be recovered out of the surplus of the next two

years only. The actual royalty itself is payable in the year of strike.

The followingis the output for the period of fiveyears;

Years Production

in tonnes

2009 300

2010 800

2011 900

2012 (3months strike) 400

2013 800

Prepare Royalty Payable Chart.

'i;)' ~OfjNo.i)cjti> ~<!jce» riclo.i)(d) 5 cje;iFC ~('cl t.JfjoCit fj~tJ~d. ~t;r;;l~ fj/~ UN~""0 c\. w U ..D .;:S -' c\.

mta~o.i)(ii) e;ll)otJ~ 2 cj.a.Fri~<!jii.iJtr~,cj;ir.)<!j~riw t.Jfjocc<!j ~cj~a:!)ti>3r;l <:ill.a.dc ~.a.F~ M J W M ~ 0

~)tJ ~t;r;;lcj(ii) ~cj~;d.)~r;:h•.• .;:S c\.

~~c 5 cj.a.Fri~<!jeru~C~cIDJ g, ~~f\~~d :"" w

cj.a.F eru~wc~

(UN'ri~<!j,.)

2009 300

2010 800

2011 900

2012 (3 ~ori~ e;ll)~d) 400

2013 800

~tJQ~ fj~~o.i)~ 3a:iJt>~~~.

6

GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N -16

SECTIONC - (3 x 15 = 45 marks)

Question No. 13 is compulsory. Attempt any TWOof the remaining:

~~<>l :jo~2S 13 wtAQa.i>olc)ncS. ~~~'d ~~ii~~a ,;,dt5~~~~~:

8. Kavitha, Sunitha and Savitha were partners in a firm sharing profits and losses

in the ratio 5 : 3 : 2. They incurred heavy losses in the last several years and

hence they decided to dissolve the firm on 31.3.2010 on which date the Balance

Sheet was as follows :

Liabilities

Creditors

Bills Payable

Capital Accounts:

Kavitha 3,500

Sunitha 2,000

Savitha 1,000

Balance Sheet as on 31.3.2010

Rs. Assets

1,25,000 Cash in hand

50,000 Debtors

Stock

Machinery

Buildings

6,500

1,81,500

Rs.

6,500

25,000

40,000

50,000

60,000

1,81,500

The assets realised as follows :

1. Stock realised 40% of the book value

2. Debtors realised 80% of the book value

3. Machinery at Rs. 35,000

4. Building at Rs. 55,000

Unfortunately, all the partners became insolvent and their private estate realised

as follows:

Kavitha - Rs. 1,750, Sunitha - Rs. 1,000 and Savitha - Rs. 250

Show the necessary ledger accounts to close the books of the firm.

7

GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N-16

~(ii)?t1:l~Q)~d50d ~c;5Q)crre>e>.)m>5~~o;;So.:b(ii):l~Ft;>~ c:5Jt>t!e>.)f)~o5 31.3.2010 ood)¢ <>t

.s~FN~dQ). ~d5 f)~o5dod) ~~~ ~.;~ e, ~~~~o.sd:

31.3.20100 ~~~ ~.;~

atr.l~m>5~rt~ M. e;,~rt~-"

lJO>~rtQ) 1,25,000 ccrrtd)

~JC)t!;35da0ot3rt~ 50,000 lJO>e>m>oQ)

2Jot!~~ ~~: ~lJO>(ii)-"

5~ 3,500 o.:b~e~50~rt~J

m~ 2,000 5~t!

~:l~ 1,000 6,500

M.

6,500

25,000

40,000

50,000

60,000

1,81,500 1,81,500

3. o.:b~{'Cj50~ M. 35,000

4. 5~t!rt~J M. 55,000

d)ttFc:5f)od ~~.., crre>e>.)~0Q)~~ $rtf)~d. e;,dM ~c;50~~O;3e;,~rt~od e, ~~~ccro$05~c;5~~~Q);3d :

-"

5:l~- M. 1,750, m~- M. 1,000, ~:l~- M. 250

8

GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N-16

9. Mr. Sanganna furnished the following particulars and request you to prepareFinal Accounts :

(A) Assets and Liabilities as on : 1.1.2011 31.12.2011

Rs. Rs.

Capital 90,000

Sundry Creditors 18,000 20,000

Bills Payable 10,000 12,500

Cash in hand 500 1,500

Bills Receivable 12,500 17,500

Debtors 20,000 25,000

Stock 35,000 37,500

Plant and Machinery 20,000 20,000

Land and Buildings 30,000 30,000

(B) Cash transactions during the year :

Rs.

Receipts: From Debtors 1,00,000

From Bills Receivable 50,000

Payments: Salary 5,000

Wages 7,500

Bills Payables 60,000

Trade Creditors 70,000

General expenses 4,000

Drawings 2,500

(C) Other information:

Discount allowed Rs. 1,000

Discount received Rs. 500.

Provide depreciation on Plant and Machinery at 10%, provide 2% ondebtors for doubtful debts.

Prepare the Trading and Profit and Loss Account for the year ending 31.12.2011and the Balance Sheet as on that date.

9

GOVT. FIRST GRADE COLLEGE ALNAVAR LIBRARY

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2093-A21-ISC-R-N-16

zo, ~onf.'dd;jd> g, d'lln~ eoa eoan'll :>;jd NeEad>~rl ;i);j,) e:!l~;i) :m>~n'll1\U ;Ja.tr.>t)~e.l.)~ ~ ~ ~:l~~~d>~rl :

..0

(A) 1.1.2011

d..td.

90,000

18,000

10,000

500

12,500

20,000

35,000

20,000

30,000

;:we)rtd>

Mt3;J~ (5JoEan'llJ

~nr;i)

2Jd;J~ (5JoEart'llJ

;:woffildd>•

;:w;jd ~ o:i)o~,ecjtidf.'d4> ~ -'

~~;i);j,) tiUt3..I> tJ

d..td.

1,00,000

50,000

5,000

7,500

60,000

70,000

4,000

2,500

~e)dJf)t3;J~ (5JoEan'llJ

~~t) ;:we)nd>

;:W~~t5 ;j?5~rt'llJ

;Jo;Jd, ~rt~oEar;i).., "0 G:>

(C) ~;Jrl ~&.; :

NeEad i1J<>eEa d..td. 1,000

31.12.2011

d..td.

20,000

12,500

1,500

17,500

25,000

37,500

20,000

;30,000

~etit)~d ;lr.)eEad..td.500..,o:i)o~ecjtidf.'dn'll o;i)ed l$eti~ 10 dClCtJ;J;jti" ~rtOO)t). ;Joaa.tr.>;J,.,dtidr3J ;:wo~ l$eti~

2 dClCtJ;:we.>n~dd o;i)ed t!tit)~t).

31.12.20 11~ Mi\1M'lI~;j ;jctf"d~ eTe>Q ~~.m~ e~;j cj';~o:i)1\U~;Ja.tr.>t)~t).

10

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2093-A21-ISC-R-N-16

10. Kiran, Prashanth and Umesh are partners sharing profits and losses in the ratioof 5: 3 : 2. The following is the Balance Sheet of the firm as on 31.12.2012 whenthey dissolve the firm :

Balance Sheet as on 31.12.2012

Liabilities Rs.

Creditors 60,000

20,000

20,000

20,000

Bills Payable

Kiran's Loan

Reserve Fund

Capitals:

Kiran 90,000

24,000

86,000

3,20,000

Prashanth

Umesh

Assets Rs.

Premises 40,000

Building 40,000

Plant & Machinery 60,000

Stock 60,000

Debtors 60,000

Furniture 20,000

Motor Car 20,000

Cash in hand 20,000

3,20,000

It was decided to repay the dues to partners as and when the assets .realised. Thedetails of realisation are as follows :

1-1-2013 - Rs. 60,000

1-3-2013 - Rs. 1,46,000

1-5-2013 - Rs. 94,000v

Prepare the statement showing the distribution of cash.

ao(';), tn,ffi>03 o;i)~ erooi>eatlJe)Wffi>otJdJ~;5ro e.ie>t;1 C6C)~ril!ji\i>5 : 3 : 20 ~i\i>tlJe)3d~"'...0 Q <t ,.,

c5ot3~J.)~,;5CiJ.)wmoOO)~tJe)(j.fJ~05 31.12.2012 oodJ 3o;i)~o~<ilii\i>~~~FAb\!e)(j.~dtJv Q e, <i> <t ...0

fJ~o5dodJ ~~~ tn';~ g, ~I!j~(\iod~:

31.12.20120 ~~~ ~.;~

~~ffi>tJ~ril!j.) 0Jd. ~~ri~ dJd....0

;;w~riro 60,000 ~~a(\iril!j.) 40,000

tJ0350iSJoEArll!j.) 20,000 5~t3ri~ 40,000

ao(';)o;;we.> 20,000 ~;50 o;i)~ <ilio~e<rl50(,;) 60,000

OC>~~~~ 20,000 tJe);;wi\i> 60,000...0

11

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diu. diu.

2093-A21-ISC-R-N-16

60,000

20,000

20,000

20,000

3,20,000

90,000

24,000

86,000

3,20,000

~wm>dd m-3o.:bt\i) e5~ o:iJtloe>Uo:iJtlt3 ~otJe)rl ~~d deo:iJtlf"N~. e5~ o:iJtloe>Ud :>~drlf'j-> ~ct. Jj Q ..0

tff'j ,,1\1Odo:$:

1-1-2013 - d.r.l. 60,000

1-3-2013 - d.r.l. 1,46,000

1-5-2013 - d.r.l. 94,000

11. Mr. Sameet of Gadag a professional author of Financial Accounting has enteredinto agreement with Popular Publication House, Gadag on 1.1.2009 forpublication and sale of the book. The terms agreed were as under :

1. Royalty payable is 20% on the sales amount of the book, the book is pricedat Rs. 80 per copy.

2. The author is to be paid the minimum rent ofRs. 50,000 per annum.

3. Each year's excess of minimum amount over Royalties earned, isrecoverable out of the surplus royalties of next three years.

The followingare the particulars :

Year ending No. of books sold

31.12.2009 2000 copies

31.12.2010 2800 copies

31.12.2011 4500 copies

31.12.2012 6000 copies

31.12.2013 4000 copies

Prepare the Royalty Account, Author's Account and Short Workings Account inthe books of Popular Publication House, Gadag. •

12

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2093-A21-ISC-R-N-16

ndf\i\l cl~6mjd o'!)~<ilid <.3~~d cle~~ffi>rj o'!)J.jo'!)J;j ':!<.3dJ~~~ ~~a~ffi>rj m>~oo ~~M~eaC\l'

rEV;:?ndn ':!o.1dJi>o~~ ~(w)o~ 1.1.2009 doOJ ~j~n~ ~.~ai\l ;;.iJ;j.) o.1J<>(Je)e3W<rlorj~ J ~ ~

o.1J<>(MJdof3~d. W<rlodrj ~e3~nllb e, ~~f\i\l~oj :-" w cd

1. ~..; ~;:i~d ~e3 tJcl dJe>. 80 ':!OJ (Je)~j~ ~j~ o.1J<>ffi>e30~cl<ili l1e~~ 20 ':!d.J .••• Q ciS ...D

2. cle~~~~ ~~mtM f..>oOJo.1~f"~dJd. 50,000 Mt3tJe~~OJ.

3. ~..; <.3<;iFffi>~~o;j a;~rj ~N<;imf3~<ili(ii) c.ll>O~i\l3 <.3<;iFn~~<.3:ir.>wr=iJt>f3.)~OJ.J "'" Zd ed cot. ..,

~j~n~ o.1J<>ffi>e3rjo'!)<.3de, ~~f\i\l~ :-"

M~M~-t<.3 <.3<;iF o.1J<>(Je)e3r=iJt>f3d

~.;n~jo~';) is

2000 ~.;n~2800 ~';rlllb

4500 ~';rlllb

6000 ~.;nllb

4000 ~.;n~

31.12.2009

31.12.2010

31.12.2011

31.12.2012

31.12.2013

(Je)~ :m~, cle~~d :m~ ~ ~~<ili :m~<ili(ii) ~~\..e.>d ~~~eaC\l' ~ nrjn ':!<.3d~;:i~d~0.1 .J:I c( -""'ti ,.., -D ,...,

;jo.iJt>~:t~.

2. Sudeep and Pradeep are independent civil contractors entered into a Jointenture and took up a building from Bharat Ltd. Co, for a contract price of

Rs. 5,00,000 payable as Rs. 4,00,000 by cash and Rs. 1,00,000 fully paid equityshares of the new company. Ajoint bank account was opened into which Sudeeppaid Rs. 1,25,000 and Pradeep Rs. 75,000. They agreed to share the profits andlosses in the ratio of 2 :1 respectively.

Their transactions were as follows :

Particulars Rs.

Wages paid

Purchase ofmaterials

Materials supplied by Sudeep

Materials supplied by Pradeep

Architect fees paid by Sudeep

1,50,000

3,50,000

25,000

20,000

10,000

The contract was completed and the price was duly received. The Joint Venturewas closed by Sudeep taking up all the equity shares of the company at anagreed value of Rs. 80,000 and Pradeep taking up the stock of materials forRs. 15,000.Prepare the Joint Venture Account, Joint Bank Account and Co-VenturersAccount.

13

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2093-A21-ISC-R-N-16

;;beJ~cj<;i)3 cj,eJ~ ;;$303,rtJ~rt~dffi)~ti> 'ltJe)d3(Ocili~ tlocj(OcilitlUr3d ~rtcili(ii) tJoM-"-' .,;j-' -" Q e.i J> ct

cjvcjC5e)dde},.,cj~eJ~c5. ~rtcili ~clcili dr.>. 5,00,000 rt~~ti>cl dJiJ. 4,00,000 <i1riti>

dr.>cjde},.,dr.>.1,00,000 ;;$O~~F tm)cj~~d tlocj(OciliAk>~~ ~~d,)ri~ ;U);m)03d tm)cj~;;$eJC)~d.

~oti> tJoM ~,otl ;m)~cili(ii) ~c5cilieJC)~ti>,;i)eJ~ ~cjd,) dr.>. 1,25,000 <;i)3) cj,eJ~cj~cjd,)v ct Q -" -'

M. 75,000 rt~(ii) ~~cjclo.iJv~ ~Md,)~c5. ecjd,)rt~ eJC)QC5e)(oIi~i\i)2 : 1 cj,~~de}ct e.i -" ct -' ,.,

t6ot3M~el) (OQFe~ti>Qecjd ~;$C5e)dri~:lcjd e, g~~<i1~d :

:Jcjdri~.) dr.>.

1,50,000

3,50,000

25,000

20,000

10,000

;;;dtl.)ri~~e~eJ

;;beJ~cjdcjd,)~c5.fd ;;;d~Ii~.)

~eJ~d;$d,) ~tt~d ;;;d~Ii~.)

:l~;;;tld .p~tm)cj~~tld~ ;i)eJ~dcjeod

rtJ~rtaiu ~~FrtJ.Jof3ti> edd ?Jclcili(ii) ~~tle;;;eJC)~rj. ;i)eJ~dcjctJ tlocj(Ocili Ak>~~,-" Q ol .,;j u

~ectJri~~ ~wrtcili tScl dJiJ. 80,000 <;i)~ ~eJ~dcjd,) ~~f!)d ;;;dtSJ Ak><;i)I}Ii~(ii)ol

M. 15,000 ~e~eJ~ tJoM~tcjC5e)dli~(ii)c;i))~cilirtJ.Jf!)~dd,).u ol-"

13. Case Study (Compulsory) :

Chand and Co. Ltd. was formed to take over the partnership business of Madhuand Nagesh who share the profits and losses in the ratio 2 : 1. The Balance Sheetof the firm was as under :

Balance Sheet t

Liabilities Rs. Assets Rs.

Creditors 41,600 Goodwill 16,000

Bills Payable 16,000 Buildings 80,000

Loan from Mrs. Madhu 6,400 Machinery 41,200

Capital Accounts: Stock 48,000

Madhu 1,22,000 Debtors 58,000

Nagesh 86,000 Investments 9,600

Cash at Bank 19,200

2,72,000 2,72,000

14

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The company agreed to take over the assets at book values except the building

and stock which are to be taken over at Rs. 90,000 and Rs. 40,000 respectively.The investments are retained by the firm and sold for Rs. 8,400. They alsodischarged the loan of Mrs. Madhu. The company takes over the remaining

liabilitie. e value of goodwill is fixed at Rs. 57,600.

The purchase consideration is discharged by the issue of 20,000 equity shares ofRs. 10 each as fully paid and the balance in cash.

o are required to

Prepare the necessary ledger accounts to close books of the firm.

Advise the partners whether the objectives of conversion into Ltd. company

are fulfilled.

;i)~ CiJ.)l1esotjo ~eA)mt)~ erodv;i)tj~ jl1ti)~~eA) t5e)od e;,ot!' 5o;;jN Ncili:>.);!

:;Joo~~~dJ~d. cixtb ~ CiJ.)l1rnotjdJ eTol~~ ~~~ 2 : 10 ~(ii)~3det aio~~~d.

-at) ~eA)mt)~ ~o~4>cilie:9~~ cj~~ e, ~~f\~o~d :

atr.>~mt)~rl41J.) M.

;;we:)rldJ 41,600

~J.)r33~ a0oE3rl~v 16,000

;i)Qv ;;j~cilitjt)od ejr.!d ;;we> 6,400cl

'l.}Or3~~ .m>jrl~v :

;i)Qv 1,22,000

CiJ.)l1es 86,000

2,72,000

e;,~rl41J.) M...D

ID(\)e);i) 16,000

5tJejr3rl41J.) 80,000

cilio\!J~lej5o (YC)rl~v 41,200

~05v rJe);;W (ii) 48,000..D

;;we>modJ 58,000

a5..r.>E3~rl~v 9,600

mvo~~e:)..,cili~rlti) 19,200

, 2,72,000

15

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5ocdNo.i> 5Uti ~ ;:jolt> ~m>wnl'Jw ~o;j.)cdf3:t t:)~ ~:tnl'Jw ~;:j5d ~~~eJ.D .D <\. "".D <\..D vi!

~~dJM~W ~.,.)~d <:D~ 5UeJti<:D~ ;:jolt>~~wnl'J~ M. 90,000 ~ M. 40 OOO~

~<:D~~ ~rtdJMof3d. uf3~o.i>~ ~Wffi)t)~ ;:jo~<ilo.ll>~:tMotiJ M. 8,400~ U

cjJt)ti~~d. edoo~ ecjd,) <:Drti:>cd~o.i>cjo m>~cjW eJ\)~d~ ~~ffi)f:)~nl'Jw ~C;S~W<\. <\. M <\.

~~d. IDCVe><:Dd~~<cjW M. 57 ,600~ NntJcdf3;:j~~d ..,.) .D v<\..,.

~t)~tJ tJclo.i>~ 20,000 m>cjJt)~ l::J~d,)nI'JJOJil. 100 ~F" ;:jO~o.i>Moti~ ~rl...Q

~w~tJdw <i1ri~~ ~~,q1F"cjJt)ti~~d :<\. G:) <\. v

(a)

(b) ~Wffi)t)~ ;:jo~o.i>w No.i>~ 5ocdNo.i>~cdt)cj3F"(i1M~~dO erud~anl'JJ 9!~~f:)d<il <\. M G:)

~Wffi)ot)rt ;:j~ N~~~dJ.

16

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2100-ASI-ISC-R-N-16

B.Com. DEGREE EXAMINATIONNOVEMBER2016.

First Semester

Core Paper 1.4 - PRINCIPLES OF MANAGEMENT

(Revised)

Time : Three hours Maximum: 80 marks

Answer ALL questions subject to internal choice.

Question No. 13 is Compulsory.

SECTION A - (10 x 2 = 20 marks)

1. Answer any TEN of the following in two sentences :g~~<d~r(~et tJ~i5e)di&~~.~dri.> ~5t5r(~~...,~6~6 :

(a) Define Management.

~~~cji\1ai>~ ;J.)t5~N~6.

(b) What is planning?

a,1r.)~~i\1~odtk(ii)?

(c) What is organisation?~oCiYeJi\1~odd~(ii)?

(d) What is delegation of authority?e~~dd ~.; Na,1r.)~~i\1~odd~(ii)?

(e) What is staffing?~t.)otJ i\1~:>.:>~ti>.;)odd~(ii)?

tJ

(f) What do you mean by decision making?

N£,()f"OOJ;:i)~g~odd~(ii)?

(g) Define Budget.

(h) What is Control?

Nai>O~£'().;)odd~(ii)?

1

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(i) What is meant by Communication?

~OoU~F~orj{'a ~ofjd~ c;)odd{'idJ?

(j) What is unity of command?

e;,dwr1!!J~~~~ c;)odd{'idJ?,.,

(k) Defme Direction.

(i)dF8(ij;$idJ«~~(i)~t).

(1) What is motivation?

SECTION B - (3 x 5 = 15 marks)

Answer any THREE of the followingquestions :

g!!J~1i1~r1!!J~""~{'~d oi>./e)mJo~t)~t) :

2. Distinguish between Management and Administration.

~l3~ ;i);j.) (i);$Fc5~cilie}w;$~r~r~;$idJ c':);$t)~....A M tJ t1 cl

3. Bring out the importance of planning.

olr.>~~cili ;i)c53.;:s;$idJ«l~~t).

4. Describe different types of communication.

5. What is motivation? Explain the steps in motivation.

~,{'d~ c;)odd{'idJ? ~dd~w;$ c':)c':)Qc503r1!!JidJc':);$t)~t).J ,., «

6. State the importance of organisation.

7. Explain the principles of departmentation.

c':)~~{'~doo 33r1!!JidJc':);$t)~t)..;:s «

2

2100-ASI-ISC-R-N-16

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2100-ASI-ISC-R-N-16

SECTION C - (3 x 15 = 45 maMs)

Answer any THREE questions including Question No. 13 which is compulsory :

8. Brieflyexplain the various functions ofmanagement.

9. What is planning? Explain the advantages and disadvantages of planning.

03..r.J~t:1~c:>odd~iID? ~dd ~ilD5J.)e.>~CDe>M~(Ve)ilD5J.)~rt~iID c'!)~t)~.ct

10. What is meant by decision making? Explain its characteristics.

i\)£'dFo:iJ~r'Vi>~c'!)~ c:>odd~iID? ~dd ~('()rt~~ c'!)~t)~t).

11. What is co-ordination? Explain the principles of co-ordination.

12. What is Communication? Explain different types of communication.

;;lor;j~a ;;lot5o~ c:>odd~iID? c'!)c'!)Q~'(U)dd ;;lor;j~a ;;lomd~rt~ilDct c'!)~t)~t).

13. Case Study:

~5d('() ~Q~cilicd :

Mahantesh & Co. of Bangalore is incurring huge losses for the last fiveyears dueto high cost of production and administration. In the face of severe competitionthe company has to cut down the cost for its survival. They are referring thematter to you. Advise the company on the controlling measures to be adopted forovercoming the above problem.

~CDe>o~~a& 50. 2Jori~J.)dJ, 5~d md> ~c;iFrt~od ~.so.iJC>del\)3e)d(Ve)CDe>M~r3~3e);J5 cjt5rt~o.'l e, Zd

Oe)d('()rt~od 'ZJc£~ CDe>(i)ciliiIDct~ilD2i1c'!);i)~r;j.lec:;~d ~~~~ ~dJ~dt)od 50c.cr(i)Qb.)·eI\)~cili

2Jeu<)dd 50c.cr(i)Qb.) ;Jcdct c:St5Zd~~ 5t3;J ~t3~J.)~cl~2Jeu<)~rj. ~d'(U).t~ e;,~dJ. 3c;i)~

;;lOc.cr&F;i).stJC>d.t:i1 ;;l(i)c:S~ade)o.iJC>~t)~lcili ;;le.>~;;lJ.)t5~rt~iID ~J.)r3Jl~t) c:>owdi\i) c'!)~t)~t)..DC> ct (Yl ct.D ct

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1100-A51-ISC-R-N-15

B.Com. DEGREE EXAMINATIONNOVEMBER2015.

First Semester

PRINCIPLES OF MANAGEMENT

(Revised)

Time : Three hours Maximum: 80 marks

Attempt all the three sections according to internal choice.

Question No. 13 is compulsory.

SECTION A - (10 x 2 = 20 marks)

1. Answer any TEN of the following in two sentences :

~~nt\1~li~e1 t.1etk>d~~ <;)dti) CJC)~li~~,.,~t)~t) :

(c) What is informal organisation?

eCift><rlm~;j~~ <;)oddel'b?

(a) What is Scientific Management?

-;j.J~Jld~~~<rlt'i1 <;)oddel'b?

(b) What is Planning?

03.J.>etst'i1<;)oddel'b?

(d) What do you mean by departmentation?

~~ne5d~ <;)oddel'b?

(e) What is Selection?

~?)t.)olJ~<9<;)oddel'b?

(f) What is motivation?

~ed~ <;)oddel'b?

(g) What is written communication?

~:Jj3 ;jo<rl5F';jo~~t\1 <;)oddel'b?

(h) Name any four principles of management.

(O~F'~~o.i>o.1Jc>~de(ik)~ 33..,rt~~~~t)~t).

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ll00-ASI-ISC-R- -15

(i) Define co-ordination.

~;.i)~...,o.1AIai>~~tS~tS~~.

(j) What is delegation of authority?

et~dd 0;.1~olIe>~ ,;)odd~(d)?

(k) What is budgetary control?

t:U>ortri~~ ~ai>~m ,;)Odd~(d)?

(1) Give the meaning of 'Espirit De Corps'.

't..~MtJtJC>·;ddd etq1f"~~~O.

SECTIONB - (3 )(5 = 15 marb)

Answer any THREE of the following questions :

'lf~I'\C'i1~rt~~•..•t3~d ~ ~O~O:

2. Explain briefly the levels of management.

~f"c&tcSai>~Q c&03rt~~ ~<>!~~"~;10~.

3. What do you mean by functional management?

~o.:bt>f"3.,d~~tcS ,;)odd~(d)?

4. Explain the steps involved in the process of planning.

olIe>~~ ~ai>f"d~ etri~~"d,)~ ~Q c&03rt~(d)~;10~..... ~

5. Explain the principles of departmentation.

~~I'\~dmd ;j;jJ1~~ ~~O~O.

6. Explain the contribution ofF.W. Taylor to the management thought.

~~Q)itfliSai> tJ03liSai>~Oc\)~dcl~.rit.l.ft) •••.M~oo' ~d ~ri.>r1 ~o~.

7. What is motivation? Explain steps in motivation.

~.~dtcS ,;)odd~(d)? etdd~d,);i ~:>Qc&o;jrt~l\i)~O~O .., •..• «

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1100-A51-ISC-R-N-15

SECTION C - (3 x 15 = 45 marks)

Answer any THREE questions including Question No. 13, which is compulsory:~~d ii.iuJd> cj.~n~~ MO~O 13~(' cj.~ tlrAa:1>:

-'ct -" -'ct 0

8. What is organisation? Explain the various principles of organisation.

;jo~U~ ~odrl('lii>? ~dd :l:lQ 33n~lii> ~~O~O..., cl

9. What is decision making? Explain the techniques of decision making.

N~F'O'-)~~ ~odrl('lii>? N~F'O'-)~~ 30~n~~ ~~O~O.

10. What is communication? Explain barriers to effective communication.;jocj~F' ;jooj~td ~odrl('lii>? ;1)3.J ~Of5C);1)~O;jo~~F' ;jo~~td~ 'JId>oj.tr.>~dvn~lii>:lojO~O.

-" v cl

11. Defme co-ordination. Explain its importance.

;j;i)td..,o.1>~mvN~ ;1)~ ~dd ~3;~ ~~O~O.

12. What is direction? Explain its principles and techniques of ~~~~~Nd(,F'std ~odrl('lii>? ~dd 33JiW ~ 3~n~td{ :lojO~O.

13. Case Study:~Qvo.1>td~6d~ :

03 J ~) •.f~,

./

:,»In a famous Readymade garments Co., there are more th 600 em loyees areengaged in the preparation and marketing of Readymade garments. Even thoughreasonable salaries and wages are paid to them but employees are not workingsatisfactorily and happily. Their morale is very low. As a personnel manager whatdifferent actions you will take to improve the situation? Explain.

~d m>w~n~ 3o.iJ;)O~ ~M ;jJc)m>U;jJc)~oj ~o.1>F'd~ Nd3;.'H)d cjlld 60~Na1Jt>odd~Q ••.• ;J-- Q ••.•

;!i);jJc)d> 600~ ~tJ,f ;jo~vo.1>~....~~F'6d> ~C);j ~F'&~CiQrl. ~oj6~ a1Jt>('rt oj('3td,

M~o.1>lii> N('~dd> ;j&3 ~~F'6d> ~\~m>rtd>ojd>, ~ojd ~('oj ~\lJ6d (Ei:)Mcl -II Q CI J:I CI..D

;j<dfe>QCio.1>6~rtd>oj~~. ~ojd ~l6 ~cpJo.1>F'~~;i)UJ1~••.•d. ~d~ ~~o~ Noj~f5C)~Oo.iJt>rt

N~ o.iJ;)oj o.iJ;)oj O('lO'-)od e, ;j;i)~ro.1>lii>~~O;jw ~.o.1>lli>l('6 ~otl)d(ii) :lojd;.'H)rt•.• cl -' cl -" cl

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l098-A41-ISC-R-N-18

B.Com. DEGREE EXAMINATIONNOVEMBER2018.

First Semester

ECONOMICS

MANAGERIAL ECONOMICS - I

(Revised)

Time : Three hours Maximum: 80 marks

Section 'A' should be answered continuously.

Draw diagrams wherever necessary.

(a) Give the meaning of managerial economics.

(\)c:SFc6ffi e:!)Qn3e>jd e:!)QFgJ.)t3t:).~/

1.

/

(b) State the basic problems of managerial economics.

(\)c:SFc6ffi e:!)QFffi)j d c;i).r.)e>jc:S,J~<ri~i\i) ~e~t:).d u ol

(c) Give the meaning of Decrease is Demand.2Jet3goj)~ ~~goj) e:!)QFgJ.)t3t:).

M

(d) State the meaning of Demand.2Jet3goj) e:!)QF~e~t:).

(e) What is Supply?~ttg c:>oddei\i)?

(f) What do you mean by Decrease in Supply?~ttgoj)~M ~~g c:>oddei\i)?

(g) Write the production function.e1\.l3e>wdi\Je>e:!)i\i)jd~ ~d<IDt:).

(h) Define external economies of scale.tft>c6v~3c:Svoj) c.::Je)vWelv(\)tt:).

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l098-A41-ISC-R-N-18

(i) Give the meaning of opportunity cost.~rj~lk>a ojtS rj ~q5F ~E3~.

l.:l

OJ Expand A.F.C.

A.F.C ~~~~~.~

(k) Find out Fixed Cost from below data:

Total Cost - Rs. 2,000

Variable Cost - Rs.l,500

t.,eJJ ojtS - did. 2,000e.l l.:l

(1) What is Marginal Cost?~ot3i\1 ojtS c;)orj(je(i0?

l.:l

ECTION B - (3 x 5 = 15 marks)

Answer any THREE of the following:

~~f\i\1 o.iJ<>~~rjdld·oi>./c)d~ eJ\)~~~~ :

2. Explain the nature and features of Managerial Economics.

i\)0;:5Fa::~~QFffi)~ ~dId<rl .ix~.)~£'()rl~(i0 ~0;:5~~~.do ciS ..sJ "'"'" cl

3. Discuss the determinants of demand.

4. Calculate price elasticity of demand from the followingdata:

~~f\i\1 ~o-&~oarW ~05C)oj.)~orj ~e5 ~eE3~oj.) ~Q~~5;!w0;:5(i0ole55005C)-&~:

PI = Rs.2 QI = 1000 units/~eJ5rl~.)

P2 = RsA Q2 = 500 units/ ~eJ5rl~.)

5. Write a note on the Law of Supply.

~ct~oj.) i\)oj.)c;i)rj <i.)ee5e3<rl,Jv$2.)(jOO.)~.

2

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l098-A41-ISC-R-N-18

6. Explain the relationship between FC and VCwith diagram.

~d ~tS ~ ~dek>rU~~tSri~ i'l~i'l ~o~oQ~(ii){j(';m)'ll3.dtuotJrt~~~~~.Cj) ld J> ld c\.-'

7. What is Cost of Production? Explain the implicit cost and explicit cost with anexample.

eN~d(\k)~tS c:;)od{j('(ii)?e1\)~c6d~o1r.>otJrte~r6 ~tS <:D3J~r6 ~tS~(ii)~~~~~.c..'l ld oJ> ld J> 'OJ> ld c\.

SECTIONC - (3 x 15 = 45 marks)

Answer any THREE of the following, Q. No. 13 is Compulsory :

~~~i'lo.:iJc>~~M ~~ eN~~~~. ~~c\. ;;lo:rlv13 ~t5C)Q~f\d :

8. Discuss the role and responsibilities of a Managerial Economist.

9. Explain the various methods of measuring price elasticity of demand,"/

, .10. Examine the law of variable proportions.

~dek>rU~cj~c:iJ.>f."'c)ri~(i)o.i)<:D~(ii)c\.cj~eA~~.

-11. What is elasticity of supply? Explain different types of elasticity of supply.

~ct~o.i) ~~~cj63 c:;)odd('(ii)?~d,~ ~~~cj63d ~~Q cj.u.>dri~(ii)~~~~~.•.• Cj) Cj) .;j •.• Cj) Cj).;j -' c\.

12. State the meaning of FC, VC, AC and MC and calculate FC, VC, AC and MC fromthe following data:

~d ~t4, ~dek>rU~~t4, ~ffi)~~ ~tS <:D3JeotJi'l ~tSri~ eQF ~~~ <:D3J~~~i'leo&-eoari~odCj) "" "" ld J> ld J>

FC, VC, AC <:D3JMCri~(ii)cl61c:iJ.>t3~:

J> c\."

Output (in units) :

eN3cPc\.(~~ri~~,.) :

o 1 2 3 4 5

Total cost (in Rs.) :

t..M.)t.j ~tSld (M. ri~~,.):130 150 190 220 260 320

3

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13. Case Let/ ~~<'!l~t:tr.>C\i:

Read the followingcase-let carefully and answer the questions given below:

'!.JQ~<'!l0vt:tr.>C\icji\i)<t~PJ~OO)oO t..,tJ~c;i)~ ~PJ~C\i~~ii~~et\)~~'!.J~ :

Samsung mobile company registered the sale ofmobiles during the last fiveyearsas under:

Years: 2013 2014 2015 2016 2017cjo;if"

Sales (in crores) : 140 160 170 160 190t:tr.>ffi) e3 (~Jd {'ej did. rlPJe'}j :

Questions /~~<trlPJ.) :

(a) What is demand forecasting?2J{'t3~o» <.i.DC\iOr.Je)t1)c";)oocj{'i\i)?<t

(b) Estimate the demand for the next three years.<.i.DOZJIDcj c;.llr.)ID cjo;if"o 2J{'t3~o.i> eOr.Je)t:J~ e~OO)~.

(c) Should the company expand its capacity?50<JjNo.i:D ;;wc;i)d f"cji\i) <'!l;j~;j2J{'~t;<t 'v <t J> •

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2097 -A41-ISC-R-N -16

B.Com. DEGREE EXAMINATIONNOVEMBER2016.

First Semester

MANAGERIAL ECONOMICS (OPTIONAL)

(Revised)

Time : Three hours Maximum: 80 marks

Answer to the sub-questions must be at a single place

Draw diagrams wherever necessary.

Q. No. 13 is Compulsory.

SECTIONA - (10 x 2 = 20 marks)

1. Answer any TEN of the following:<=iJJot'J(\$~ri~~ t5e5do a:~ <.d.~ri~" e1U3tJ:ttJ:

M ..• ~ct .A

(a) Give the meaning of Managerial Economics.

(\)~Fa::ffie)~""Fffi);;ld ~dF~(ii) (\)et.3tJ.'+' .& I ol

(c) Write the supply function.-:r)fc>di~~(ii);;lot"So,i)~ ~~;ttJ.

(b) What do you mean by Decision Making?

(\)E'JFo,i)~M~~~ t;)odde(ii)?

(d) Give the meaning of Elasticity of Supply.~dJ~ :t~;;w<.dt13d~dF~(ii) (\)et.3tJ.

.., Q Q o:l • ct

(e) State any two reasons for downward sloping demand curve.~<=iJJ~ tkt.3~ detrlo,i) o.ir.>~de t;)ottJ 'o.)OE'Jri~~ ~~:ttJ.

(f) Write the Linear Production Function.

;;lo~ deroe>~t1e1U3e>,..)diVO>~(ii);;lot"S1.JdreJtJ.

(g) Q = 3000 - SP. If P = 200, find the value of Q.

Q = 3000 - SP, P = 200 ~r=td, 'Q'd rjfo~~~ ~~;ttJ.

(h) What do you mean by fixed factors and variable factors?

~o ~eJt1ri~0 C5elrt.r.l1.JdeJO)ri0~~eJt1ri~odde(ii)?

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2097-A41-ISC-R-N-16

(i) State the meaning of Giffen goods.

n~(iJ'dcjd ;:ldiS.Jri~e:9qjf'cj~ ~(3~.

m Give the meaning of Real Cost.

"tt.:> c;$tjMde:9qjf'cjcdJet(i)('(3~.

(k) Find out the FC, ifTC = 500 and VC = 400.

t.JU>c;$fj= 500 C6e>M 'lJd~riJcj ~tj = 400 ~cn>ri ~d ~fjcjcdJ ~oro &(300J~.ejej M Q¢ Met

(1) Name the factors of Production.

~d~ ;;wQ(\$ri~cdJa;;:lf)~~.w et

SECTION B - (3 x 5 = 15 marks)

Answer any THREE of the following :

~~d ~d> c5,~ri~rt ero~~~~:...• et .••

2. State and explain the features of Managerial Economics.

(i)cj~~ e:9qjf'ffi)~d e.>B.~ri~~ :>cj~~~ .

•3. Describe the determinants of demand.

4. What is the price elasticity of supply? Find elasticity of supply from the givendata:

(a) Percentage change in Price - 20%

(b) Percentage change in Supply - 30%

~~,~o.i) ~cl ~~;;Wc5~~ .::,oddecdJ? ~~n(\$ ~&~ri~od ~~,~o.i) ~d ~~;;Wc5~~cjcdJ ~oro•• ¢ <i> .,;s •• ¢ ¢ .,;s et

&(3<n.>~:

(a) ~clo.i) ~~~;Je)ro 'lJd~cj~ - 20%

(b) ~ct~o.i) ~~e;j 'lJd~cj~ - 30%

5. Write a note on the External Economies of Scale.

miStS ~tpf'~ :>.J~cjtSo.i)ri~~~;jJ Mc5wcl'lJd<n.>~.

2

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6. What is production function? Estimate the output by using equation, Y = a + bL,from the given data : a = 6, b = 5 and L = 2, (where 'L' is Labour).

eJ\)3<)w0(v.>~(ii)~d~ c:>oode(ii)? Y = a + bL ;d.r.)~;;$~ t>~~, ~~~ ~~~ c;;ir.)lojri~oo

eJ\)~d~ob~ d~ aw~~: a = 6, b = 5 aw7\r.) L = 2 eL' ~ood ~~).

7. Explain the implicit cost and explicit cost with an example.

tvodJ e1\)tJ.)<5d~a1r.>otJ~U03~5~~ <5e>7\r.)m~f ~~ri~(ii) ~;;$~~~.2J '" 2J <t

SECTION C - (3 x 15 = 45 marks)

Answer any THREE of the following. Q. No. 13 which is compulsory :

?3('~--j c:ht.Jd~.e1U3~~~.;j,cJ~O~f 13 wma.i>;Te)nd.x4d :u -" ..••<t '" Q •••

8. DeSCIl,..JCthe Scope of Managerial Economics.

(\);;$~<5ffiC)~Q~ffi)~~O~dffi)~~ob~ (~~ob(ii).,) ~;;$~~~.

9. Explain the various methods of measuring Price Elasticity of Demand.

?3clzjeta~ob ~';Aie);j53;;$(ii)~~o.i:>J;;$~~Q ;jdlri~(ii) ~;;$~~~.QQ c;l<t Q <t

10. State and explain the law of supply with suitable schedule and diagram. Whatare its exc .ions?

11. Explain the law of variable proportions.

t>deJC)m;;$;j~c;;ir.)l'() ~tJ.)03;;$(ii)~;;$ese,Q <t

12. Explain the cost-output relation. Find out FC, VC, AC and MC from the followingdata:

c:S~2JeJ\)3<)wd(v.>~ot>oQ;;$(ii)<t~;;$~~~,~~~ ~~~ ~o~-~oari~od FC, VC, AC <5e>7\r.)MCri~(ii)(

50r.3.)&taoo)~:

Output in units:eJ\)3<)wd~(aill(\)wJi~~j : o 1 23456

Total cost (in Rupees) :tv~c:S~2J(M.rl~~j :. 20 30 36 40 42 60 90

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2097-A41-ISC-R-N-16.. .13. Case let:

Read the caselet carefully and answer the questions given below:

Sales of the Nagarjuna Fertiliser Company are shown in the table given below:, .

Year : 2012 2013 2014 2015 2016

Sales (in crores): 60 70 50 90 100

Questions:

(a) State any two objectives of Demand Forecasting.

(b) Estimate the sales for 2018 and 2020.

(c) What is your suggestion?

~~ c'!)~c;.tr.)(ij~~ t!JQvo:lJ(ijc;.tr.)~lJ~n(ij ~~c(rl~rt ~f)~f) :

(W)ffi)t;;J.)f"(ijrt.r.nJd ~ocji\)o:IJ c;.tr.)m>tJC;tj'O)~.~i\i>g, lJ~rt t/c)l3mnd :~ ~ c(

2012 2013 2014 2015 2016

c;.tr.)m>~(gJ.)~UdJ.l.rl~~,) : 60 70 50 90 100. ,.

(a)

(b)

.......

, ,'-.

~. t, "'

I

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2095-A33-ISC-R-N-16

B.Com. DEGREE EXAMINATIONNOVEMBER2016.

First Semester

BUSINESS ENVIRONMENT

(Revised)

Time : Three hours Maximum: 80 marks

Answer all questions subject to internal choice.

Question No. 13 is compulsory (Case Study).

SECTION A - (10 x 2 = 20 marks)

1. Answer any TEN of the following :tk6'C)d i5~~ eJ\)~t'):tt'):

(a) What is business environment?~v~~d (j~do;$odcj~<iiJ?

(b) State any four characteristics of Modern business.~tji)~ ~~~dd cxiJd~Cddd/;) ~~ e.>S.~rl~~ l~:tt').

(c) What is SWOTanalysis?;;ie)e.3' ~l$ ~clt~wodcj~<iiJ?

OJ M

(d) What is per capita income?;3eJC)m:relcmwodd~<iiJ?

(e) What is Flscal Policy?~cm~().lli;d N~..9wodcj~<iiJ?

(f) What is Socialism?;jt::0v~el <1s~alwodcj~<iiJ?

(g) Expand : MRTPand SEBl.

~;jt'):tt'): MRTP0:0;3.) SEBI.~ ~

(h) State any four components of socio-cultural environment.AI""C)t::0v~5-~o;j~l5(jt');jdd cxiJd~Cddd/;) (\lC)~ c:ilJf>c.> CiP~oart~~ l~:tt').

(i) What do you mean by Business Ethics?

~v~~dd~M ~l5~ wodde<iiJ?

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2095-A33-ISC-R-N-16

U) What is Social audit?mo:iJ<>~ddd,j.cjtJl1r.>eQcS~od(jeii0?

(k) State any two features of technological environment.

3C>o';dtr.)~ cjtJ~dd o.iJ<>~tJr)dd/e) ~dr3.J e>E.l'ClrW~ l~~tJ.

(1) What is balance of payment?~otJe)o.i) tJ;;)~~od(je(ii)?

SECTION B - (3 x 5 = 15 marks)

Answer any THREE of the following :~eo<>c oi>.t.ld". ~tJ~tJ :

2. Explain in brief the social objectives of business.~<ojC5C>dcmo:iJ<>t::derodea1i~ii0 ;;:In.9.cjc;Je)n:>ojtJ~tJ.[) 0 ol ~~ .••

3. What are the important objectives of Fiscal Policy ofmodern Government?~QJ(\)d ~do<>dc ffi)~<~ob (\)elob ~;3d erodea1i\U o.iJ<>~~?

[) .;;l Gl

4. Explain the planning role of the Government.~do<>dd cllii>etJcSob C1JC)~oj~:>ojtJ~tJ.

5. What are the factors responsible for social responsibility of business?~ojC5C>dcmo:iJ<>t::~~~ffi)tJ~rt OedJoj eoa1i\U o.iJ<>~~?

6. Explain the effects of technology on the people.;30~tr.)~~ tJcdd ci)ed OedJoj c;jtJffic;i)1i~~ :>ojtJ~tJ.

7. Discuss the specific benefits of environmental study.c;jtJ;;:ldceQvo.i)cdEJoc e>~;;boj ~cllii>e~1i~.) o.iJ<>~~ t3t.3f"~tJ.

SECTION C - (3 x 15 = 45 marks)

Question No. 13 is compulsory and answer any TWO of the remaining questions:c;j.~ 13 tlrEel~"d. ero~d~1i~e) ~eO<>d .;){jr;t) c;j.~1i~rt eru;3tJ~tJ:....ol Q M ••••ol..A

8. Explain the macro-environmental factors affecting the business.~ojC5C>dcci)ed c;jtJffic;i) t)edJoj :>~m3t cjtJ~dd eoa1i~(ii)ol :>ojtJ~tJ.

9. Explain economic factors which influence on business environment.ojvojC5C>dc;jtJ;;:ldcci)ed ~~oj t)edJoj ~tPF"d eoa1i~ii0ol :>ojtJ~tJ.

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10. Discuss the pros and cons of state intervention in business.~~cwdoe),.,~dOCldo t6~~ecjtJoo e:!rb~ ~<:>lJ.)e~~cwM cj~~c;i)rl~~ ~t.3F"~~.

11. What are the objectives features and obstacles of social audit?;;k)c.U>~6d60 cj~MeQ~o.i.> erurjoe8rl~, e>S~rl~ c;i)~ ~rj;jrjrl~J aiJu~~?

12. What is technology? Explain the economic effects of technology on business.;jo~~.1 .;)oode(d)? ;j~~.1tJoo ;jv~cwdd e:!ti)F"6~WJ~e.3~rl'lJ~e~rb~ cj~~c;i)rl'lJ~

~~~~~.

13. Compulsory Question (Case Study) :wrnQlo.D ~~« (~6d~ ~Qvo.i.>i\1):

The price of petroleum products in the international market have reduceddrastically during recent two, three years. Over production of crude oil inAmerica is the main reason for this decline in prices. India being third largestimporter of oil in the world, took the advantages of this situation. It has reducedinflation rate and has controlled the budgetary deficit. In the light of this, answerthe following:

(a) What is the affect of decline in price of petroleum product on the Indianeconomy?

(b) What is its affect on transportation of goods in India?

(c) How it affects on automobile industry in India?

Qdo;jo ~e,) c:iJt>OJ6MeJo.i.>~6~0 .;)o~ ;i).r.)OJ ~~F"rl~oo Qd~ 2Jd T!JJJJij eJ\)o~~rj.

~~e~~oe) 6tJ.;) ~,e,)0 eJ\)3e)0~ 3Jom a;m~OJ ':IO~ cj,~~ OClO(';).Qdo;j ':IoOJ ~rlli\1,., 2.:!... W 2.:! 0 ,,-, .D

;i).r.)o~e ~ dr.>t3(3 ~e,) e:!c;i)OJCJe)orje8~~q, ':100 ~<:>lJ.)e~i\1cjrjOJ~Je)of3rj. ~o;j

t6(,;)OJ'ZJo~(d) (\)o.i.>olJ;i)~e) cwM 'ZJ~eeJ ~Je)o~o.i.>(d)No.i.>~J;i)~e) o.i.>8~aiJu~rj. e,tJ « -',., « -' M OJ

&~do.i.>e)~'lJ~i\1cj,lJrl~rt eJ\);j~~~:« ,., -'« .D

(a) ~e,) 2Jd ~~OOJoo Qdo;jo ~QF"~~;5Q c;i)ed aiJu~ cj~~c;i) ~e~rj?

(b) QdO;jO~;30tO :::k)ffi)eJoc;i)ed ~rll6 ~e,) 2Jd tOA;j aiJu~ cj~i'5C)c;i)Oe~rj?

(c)

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