MAY 2011BUSINESS TAXATION

MAY 2011 U/ID 22206/UCZG/ UCWF/UCVH Time : Three hours Maximum : 100 marks SECTION A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. Define - “Tax”. “Á›” & Áøµ¯ÖUP. 2. What is Indirect tax? Give examples. ©øÓ•P Á› GßÓõÀ GßÚ? Euõµn® u¸P. 3. Briefly explain multiple tax system. £»•øÚ Á› •øÓ Gߣøu _¸UP©õP ÂÍUSP. 4. State the meaning of previous year. •¢øu¯ Bsiß ö£õ¸øÍU TÖP. 5. Who is an assessee? Á› Âv¨¤ØS›¯Áº GߣÁº ¯õº? 6. Define Casual Income. “uØö\¯À Á¸©õÚ®” & Áøµ¯ÖUP. U/ID 22206/UCZG/ UCWF/UCVH 2 7. What do you mean by “Baggage”? ‰møh •ia_PÒ GßÓõÀ GßÚ ö£õ¸Ò? 8. What is service tax? ÷\øÁ Á› GßÓõÀ GßÚ? 9. What is deemed manufacture? P¸u¨£k® EØ£zv GßÓõÀ GßÚ? 10. Define the meaning of Intra State Sales. “©õ{»zvØSÒ EÒÍ ÂØ£øÚ ¤›Ä” Gߣuß ö£õ¸Ò Áøµ¯ÖUP. 11. Explain the importance of Form H. £iÁ® H Gߣuß •UQ¯zxÁzøu ÂÍUSP. 12. What is Tax Audit? Á›z uoUøP GßÓõÀ GßÚ? SECTION B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. Bring out the demerits of Indirect Taxes. ©øÓ•P Á›PÎß wø©PøÍ öPõnºP. U/ID 22206/UCZG/ UCWF/UCVH 3 14. Who is a “Person” under Income Tax Act? Á¸©õÚ Á› \mhzvߣi “|£º” GߣÁº ¯õº? 15. What are the objectives of Tax Audit? Á› uoUøP°ß ÷|õUP[PÒ ¯õøÁ? 16. Distinguish between excise duty and customs duty. _[P Á›ø¯²® P»õÀ Á›ø¯²® ÷ÁÖ£kzxP. 17. Distinguish between Inter state trade and Intra state trade. ©õ{»[Qøh°À HØ£k® ÂØ£øÚUS® ©õ{»zvØSÒ HØ£k® ÂØ£øÚ²® ÷ÁÖ£kzxP. 18. Who are liable to pay Entry tax? ~øÇÄ Á› ö\¾zu ÷Ási¯ |£ºPÒ ¯õº? 19. Write short notes on “Business” and “Casual trader” under TNGST Act. uªÌ|õk ö£õx ÂØ£øÚ Á› \mhzvߣi “ÁoP®” ©ØÖ® “uØPõ¼P ÁoPº” £ØÔ ]ÖSÔ¨¦ ÁøµP. 20. List out the objectives of Customs Act 1962. _[P Á›a \mh® 1962 ß ÷|õUP[PøÍ £mi¯¼kP. U/ID 22206/UCZG/ UCWF/UCVH 4 SECTION C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. Bring out the merits and demerits of direct taxes. ÷|º•P Á›PÎß |ßø©PøͲ®, wø©PøͲ® öPõnºP. 22. What do you mean by Advance tax? Explain its provisions. •ßTmi Á›a ö\¾zxuÀ GßÓõÀ GßÚ? AuØPõÚ ¤›ÄPøÍ ÂÍUSP. 23. (a) Explain the different bases of excise duty. (b) Explain the different kinds of excise duty. (A) P»õÀ Á› Âv¨¤ß £À÷ÁÖ •øÓPÒ ÂÍUSP. (B) P»õÀ Á›°ß £À÷ÁÖ ÁøPPøÍ ÂÍUSP. 24. Define “Sale” and “Deemed sale”. How it will be taxed under the central sales tax act? “ÂØ£øÚ” ©ØÖ® “P¸u¨£k® ÂØ£øÚ” & Áøµ¯Ö. AøÁPÒ ©zv¯ ÂØ£øÚ Á›¨£i GÆÁõÖ Á› ÂvUP¨£kQßÓx? ————————

MAY 2011EDMAY 2011 U/ID 22208/UCZJ Time : Three hours Maximum : 100 marks PART A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. Who is an Entrepreneur? öuõÈÀ•øÚ÷Áõº GߣÁº ¯õº? 2. What are the main activities of KVIC? KVIC&°ß •UQ¯ ÷Áø»£õkPÒ ¯õøÁ? 3. What are the Project objectives? vmh ÷|õUP[PÒ ¯õøÁ? 4. SIDCO – Explain. SIDCO – ÂÍUSP. 5. What is Franchising? ‘‘E›©® J¨£øhÄ’’ GßÓõÀ GßÚ? 6. SSIC – Expand. SSIC – ›ÁõUSP. 2 U/ID 22208/UCZJ 7. What are the types of Small Scale Industries? ]Ö öuõÈÀ {ÖÁÚzvß ÁøPPÒ ¯õøÁ? 8. Write a short note on ‘‘Working Capital’’. ‘‘|h¨¦ •uÀ’’ – ]Ö SÔ¨¦ ÁøµP. 9. Expand SISI. SISI – ›ÁõUSP. 10. What are the objectives of Industrial Estates? öuõÈØ÷£møh°ß ÷|õUP[PÒ ¯õøÁ? 11. What is District Industries Centre? ©õÁmh öuõÈÀ ø©¯® GßÓõÀ GßÚ? 12. Expand NSIC. NSIC – ›ÁõUSP. PART B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. What are the different types of Entrepreneurs? öuõÈÀ•øÚ÷Áõ›ß £» ÁøPPÒ ¯õøÁ? 14. What are the main functions of IDBI and IFCI? IDBI ©ØÖ® IFCI&°ß •UQ¯ £oPÒ ¯õøÁ? 3 U/ID 22208/UCZJ 15. What are the contents of a Project Report? vmh B´Âß EÒÍhUP[PÒ ¯õøÁ? 16. Explain the various phases of EDP. EDP&°ß £À÷ÁÖ {ø»PøÍ ÂÍUSP. 17. What are the functions of women entrepreneur? ö£s öuõÈÀ•øÚ÷Áõ›ß £oPÒ ¯õøÁ? 18. Explain the Industrial Estates in India. C¢v¯õÂÀ EÒÍ öuõÈÀ ÷£møhPÒ SÔzx ÂÍUSP. 19. What are the sources of working capital? |h¨¦ •u¼ß Buõµ[PÒ ¯õøÁ? 20. What are the tax concessions available to Small Scale Units? ]Ö öuõÈÀ {ÖÁÚ[PÐUS AÎUP¨£k® Á› \¾øPPÒ ¯õøÁ? PART C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. (a) What are the characteristics of an entrepreneur? (b) Explain the functions of ICICI with regard to Small Scale Units. 4 U/ID 22208/UCZJ (A) öuõÈÀ •øÚ÷Áõ›ß C¯À¦PÒ ¯õøÁ? (B) ]Ö öuõÈÀ {ÖÁÚzvØPõP ICICI BØÖ® £oPÒ ¯õøÁ? 22. (a) What are the significance of Project Report? (b) What are the contents of EDP? (A) vmh B´Âß •UQ¯zxÁ® GßÚ? (B) EDP&°ß EÒÍhUP[PÒ ¯õøÁ? 23. (a) What are the symptoms of sickness of the Small Scale Units? (b) What are the causes for Industrial Sickness? (A) ]Ö öuõÈÀ {ÖÁÚ[PÒ |¼Ä AøhÁuØS E›¯ AÔSÔPÒ ¯õøÁ? (B) öuõÈÀ {ÖÁÚ[PÒ |¼Ä AøhÁuØPõÚ Põµn[PÒ ¯õøÁ? 24. (a) What are the different types of Franchising? (b) What are the differences between Franchise and Agency? (A) E›©® J¨£øhÂß £À÷ÁÖ ÁøPPÒ ¯õøÁ? (B) E›©® J¨£øhÄUS® •PÁ¸US® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ? ———————

MAY 2011PRACTICAL AUDITINGMAY 2011 U/ID 22207/UCZH Time : Three hours Maximum : 100 marks SECTION A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. What are the main object of an Audit? uoUøP°ß •UQ¯ ÷|õUP® ¯õøÁ? 2. What is meant by Internal Audit? APz uoUøP GßÓõÀ GßÚ? 3. What do you mean by Balance Sheet Audit? C¸¨¦{ø» SÔ¨¦ uoUøP £ØÔ }º AÔÁx ¯õx? 4. What is meant by Audit Note Book? uoUøP SÔ¨÷£k GßÓõÀ GßÚ? 5. What do you mean by Sample Checking? ©õv› ÷\õuøÚ GßÓõÀ GßÚ? 6. What do you mean by Verification? \›£õºzuÀ GßÓõÀ GßÚ? 7. What is meant by valuation of assets? ö\õzxUPÒ ©v¨¤kuÀ GßÓõÀ GßÚ? U/ID 22207/UCZH 2 8. What is meant by Secret Reserve? µP]¯ Põ¨¦ GßÓõÀ GßÚ? 9. What do you mean by Wasting Assets? ÃnõS® ö\õzxUPÒ £ØÔ }º AÔÁÚ ¯õx? 10. What are the disqualifications of the Company Auditor? {ÖÁÚ uoUøP¯›ß uSv°ßø©PÒ ¯õøÁ? 11. How the appointment made of the First Auditors? •uÀ uoUøP¯º {¯©Ú® G¨£i |øhö£ÖQÓx? 12. What is meant by Shares Transfer Audit? £[SPÒ •uÀ ©õØÓ® uoUøP GßÓõÀ GßÚ? SECTION B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. What are the advantages of an Auditor? uoUøP°ß |ßø©PÒ ¯õøÁ? 14. What are the differences between Interim Audit and Continuous Audit? CøhUPõ» uoUøP ©ØÖ® öuõhº uoUøP Cøh÷¯ EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ? U/ID 22207/UCZH 3 15. What are the advantages of Audit Programme? uoUøP ö\¯À vmhzvß |ßø©PÒ ¯õøÁ? 16. Explain Internal Check with regard to Purchases. öPõÒ•uÀ \®£¢u©õÚ APa^µõ´Ä £ØÔ ÂÍUSP. 17. What are the differences between verification and vouching? \›¨£õºzu¾US®, \õßÓõ´ÄUS® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ? 18. What are the causes of depreciation? ÷u´©õÚ® EshõÁuØPõÚ Põµn[PÒ ¯õøÁ? 19. Explain the procedure for effecting share transfer. £[S ©õØÓ ö\¯À•øÓPÒ £ØÔ ÂÍUSP. 20. What are the differences between Accounting and Auditing? PnUQ¯¾US® uoUøPUS® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ? SECTION C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. How do you vouch the cash receipts of the Cash Book? öµõUP ¦zuPzvÀ EÒÍ ÁõUP ÁµÄPøÍ GÆÁõÖ \õßÓõ´Ä ö\´Áõ´? U/ID 22207/UCZH 4 22. What are the duties of an auditor regarding the valuation of goodwill and Investment? ÁõoP |Øö£¯º ©ØÖ® •u½kPÒ ©v¨¥k ö\´uÀ \®£u©õÚ uoUøP¯›ß Phø©PÒ ¯õøÁ? 23. Explain the classification of reserves. Põ¨¦PøÍ ÁøP¨£kzv ÂÍUSP. 24. Explain the duties of Company Auditor as per Companies Act 1956. {ÖÁÚ \mh® 1956ß £i uoUøP¯›ß Phø©PÒ £ØÔ ÂÍUSP. ——————

OCTOBER 2011PRACTICAL AUDITING:OCTOBER 2011 U/ID 22207/UCZH Time : Three hours Maximum : 100 marks PART A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. Who is called auditor? ¯õøµ uoUøP¯õͺ GßÖ AøÇUQ÷Óõ®? 2. What is internal control? APUPmk¨£õk GßÓõÀ GßÚ? 3. What is an audit working papers? uoUøP ö\¯À•øÓz uõÒPÒ GßÓõÀ GßÚ? 4. Define the term vouching. \õßÓõ´Âß C»UPn® TÖ. 5. What is the meaning of Reserves? Põ¨¦ Gߣuß ö£õ¸Ò GßÚ? 6. Who appoint the auditors of government companies? Aµ_ {ÖÁÚzvØS uoUøP¯õÍøµ {¯ª¨£x ¯õº? U/ID 22207/UCZH 2 7. Give any two duties of company auditor. {ÖÁÚz uoUøP¯õÍ›ß Phø©PÒ CµsiøÚ u¸P. 8. What is EDP auditing? EDP uoUøP°¯À GßÓõÀ GßÚ? 9. What is interim audit? CøhUPõ»z uoUøP GßÓõÀ GßÚ? 10. Define the term depreciation. ÷u´©õÚzvß C»UPnzøu TÖP. 11. What is an audit note book? uoUøP SÔ¨÷£k GßÓõÀ GßÚ? 12. Explain the concept of internal audit. APzuoUøP GßÓ P¸zøu ÂÍUSP. PART B — (5× 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. What are the advantages of Audit? uoUøP°ß |ßø©PÒ ¯õx? 14. Distinguish between internal check and Internal audit. APa^µõ´ÄUS®, APzuoUøPUS® EÒÍ ÷ÁÖ£õk ¯õx? U/ID 22207/UCZH 3 15. What are the contents of audit note book? uoUøP SÔ¨÷£miÀ EÒÍ TÖPÒ ¯õx? 16. What are the objectives of verification? \›£õºzu¼ß •UQ¯ ÷|õUP® ¯õx? 17. Distinguish between depreciation and fluctuation. ÷u´©õÚzvØS®, HØÓ CÓUPzvØS® EÒÍ ÷ÁÖ£õk ¯õx? 18. Explain the appointment of a company auditor. J¸ {ÖÁÚz uoUøP¯õÍøµ {¯ª¨£x £ØÔ ÂÁ›. 19. Explain the rights of company auditor. {ÖÁÚz uoUøP¯õÍ›ß E›ø©PøÍ ÂÁ›. 20. Explain - ‘Auditing through computers’. ‘‘PoÛ •øÓ°»õÚ uoUøP°¯À’’ ÂÁ›. PART C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. Define audit and Investigation. Explain its various differences. uoUøP°¯À ©ØÖ® ¦»Úõ´Âß C»UPn® u¸P. CµsiØS® EÒÍ £À÷ÁÖ ÷ÁÖ£õkPøÍ ÂÁ›. U/ID 22207/UCZH 4 22. What is audit programme? State its advantages and disadvantages. uoUøP ö\¯Àvmh® GßÓõÀ GßÚ? Auß |ßø©PÒ ©ØÖ® SøÓ£õkPøÍ u¸P. 23. What are the various steps to be taken while the auditor valuation of various assets and liabilities? £À÷ÁÖ ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦UPøÍ ©v¨¤k® ÷£õx uoUøP¯õͺ ÷©ØöPõÒÍ ÷Ási¯ |hÁiUøPPÒ ¯õx? 24. Discuss the various provisions regarding the appointment and removal of an auditor. uoUøP¯õÍøµ {¯ª¨£x ©ØÖ® }USÁx öuõhº£õÚ £À÷ÁÖ \µzxUPøÍ ÂÁ›UPÄ®. ———————

OCTOBER 2011EDOCTOBER 2011 U/ID 22208/UCZJ Time : Three hours Maximum : 100 marks SECTION A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. Explain : Drone entrepreneur. ÂÍUSP : _Ö_Ö¨£ØÓ öuõÈÀ •øÚ÷Áõº. 2. State any three functions of DIC. DIC°ß £oPÒ H÷uÝ® ‰ßÔøÚ TÖP. 3. What do you mean by feasibility study? \õzv¯U TÖ B´Ä GßÓõÀ GßÚ? 4. What do you mean by EDP? öuõÈÀ •øÚÄz vmh® GßÓõÀ GßÚ? 5. Who is small entrepreneur? ]ÖöuõÈÀ •øÚ÷Áõº ¯õº? 6. State any three types of SSIs. ]ÖöuõÈÀPÎß ÁøPPÒ H÷uÝ® ‰ßÔøÚ TÖP. U/ID 22208/UCZJ 2 7. What are the types of industrial estate? öuõÈØ÷£møh°ß ÁøPPÒ ¯õøÁ? 8. Write a note on provisional registration. uØPõ¼P¨ £vĨ £ØÔ J¸ SÔ¨¦ ÁøµP. 9. What are the functions of SISI? ]ÖöuõÈÀ ÷\øÁ {ÖÁÚzvß £oPÒ ¯õøÁ? 10. Point out any three symptoms of industrial sickness. öuõÈÀ |¼Âß H÷uÝ® ‰ßÖ AÔSÔPøÍ Á›ø\¨£kzxP. 11. State the parameters of PMRY. PMRY°ß AÍÄ÷PõÀPøÍ TÖP. 12. State the various SSI supporting agencies at State Government Level. ©õ{» Aµ_ AÍÂÀ ]ÖöuõÈÀPøÍ Bu›US® £À÷ÁÖ •Pø©PøÍ TÖ. SECTION B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. Explain the factors that affect the entrepreneurial growth. öuõÈÀ •øÚÄ Áͺa]ø¯¨ £õvUS® PõµoPÒ £ØÔ ÂÁ›. U/ID 22208/UCZJ 3 14. How will you classify the project? vmhzøu GÆÁõÖ ÁøP¨£kzxÁõ´? 15. Explain the criteria for selecting a particular project. J¸ SÔ¨¤mhz vmhzøu ÷uºÄ ö\´ÁuØPõÚ Põµn[PøÍ ÂÁ›. 16. Explain the main criteria for the evaluation of the performance of entrepreneurs. öuõÈÀ•øÚ÷Áõ›ß ö\¯ÀvÓøÚ ©v¨¥k ö\´ÁuØPõÚ Põµn[PøÍ ÂÁ›. 17. State the advantages of ‘Franchising’. ]Ó¨¦ •Pø©°ß |ßø©PÒ ¯õøÁ? 18. Describe the problems faced by SSIs in India. C¢v¯õÂÀ ]ÖöuõÈÀPÒ \¢vUS® ¤µa\øÚPÒ £ØÔ ÂÁ›. 19. What are the taxation benefits available to SSI units? ]ÖöuõȾUS QøhUS® Á›\¾øPPÒ ¯õøÁ? 20. Explain the functions of Small Industries Development Organisation (SIDO). ]ÖöuõÈÀ Áͺa] PÇPzvß £oPøÍ ÂÁ›. U/ID 22208/UCZJ 4 SECTION C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. How would you classify different types of entrepreneurs? £»ÁøP¯õÚ öuõÈÀ•øÚ÷Áõøµ GÆÁõÖ ÁøP¨£kzxÁõ´? 22. Explain the content of feasibility report. \õzv¯U TÖ AÔUøP°ß ö£õ¸ÍhUPzøu ÂÁ›. 23. Explain the role of entrepreneurs in economic development. ö£õ¸Íõuõµ Áͺa]°À öuõÈÀ•øÚ÷Áõ›ß £[QøÚ ÂÁ›. 24. Discuss the various steps involved in starting a small scale industry. ]ÖöuõÈø» öuõh[SÁuØS ÷©ØöPõÒÍ ÷Ási¯ £À÷ÁÖ ö\¯ÀPøÍ TÖP. ————————

MAY 2012MARKETINGMAY 2012 U/ID 22211/UCZL/ UCXH/UCVK Time : Three hours Maximum : 100 marks SECTION A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. What is Marketing? \¢øu°¯À GßÓõÀ GßÚ? 2. Write an example for product mix in two wheeler industry. C¸ \UPµÁõPÚ öuõÈ¼ß ö£õ¸Ò P»øÁUS J¸ GkzxUPõmk u¸P. 3. How Indian Market can be segmental on the basis of income? C¢v¯ \¢øu°À Á¸Áõ°ß Ai¨£øh°À GÆÁõÖ \¢øu £õS£õk ö\´¯¨£kQÓx? 4. What are consumer goods? Give two examples. ~Pº÷Áõº ö£õ¸ÒPÒ GßÓõÀ GßÚ? CuØS GøÁ÷¯Ý® Cµsk GkzxUPõhk TÖP. U/ID 22211/UCZL/ UCXH/UCVK 2 5. What is a brand? ö£õ¸Îß ö£¯º (¤µõßk) GßÓõÀ GßÚ? 6. What are the importance of packaging? Pmk©zvß •UQ¯zxÁ® GßÚ? 7. Who is a retailer? ]À»øµ ¯õ£õ› GߣÁº ¯õº? 8. What is prestige price? Give one example. öP͵Á Âø» GßÓõÀ GßÚ? J¸ GkzxUPõmk TÖP. 9. What is the aim of advertising? ÂÍ®£µzvß ÷|õUP® GßÚ? 10. What are the different sales promotion activities? £À÷ÁÖ ÂØ£øÚ ÷©®£õmk ÁÈPøÍ TÖP. 11. Write any three merits of internet advertising. Cøn¯uÍ® ÁȯõP ÂÍ®£µ® ö\´Ávß £¯ß£õkPÒ GøÁ÷¯Ý® ‰ßÔøÚ GÊxP. 12. What is positioning? {ø» {ÖzuÀ GßÓõÀ GßÚ? U/ID 22211/UCZL/ UCXH/UCVK 3 SECTION B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. Explain the traditional approach of marketing. \¢øu°¯¼ß £Çø©¯õÚ •øÓPøÍ ÂÁ›. 14. What are the components of marketing environment? \¢øu°¯¼À _ØÖ `Ç¼ß ‰»UTÖPÒ ¯õøÁ? 15. Distinguish between ‘‘Marketing’’ and ‘‘Selling’’. ‘‘\¢øu°¯ø»²®, ÂØ£øÚø¯²®’’ ÷ÁÖ£kzv PõmkP. 16. Name the factors affecting pricing decisions. Âø» •iÄ ö\´Ávß PõµÛPÎß ö£¯ºPøÍU TÖP. 17. What are the types of salesman? ÂØ£øÚ¯õͺPÎß ÁøPPÒ GßÚ? 18. Distinguish between advertising and salesman. ÂÍ®£µzøu²® ÂØ£øÚ¯õͺPøͲ® ÷ÁÖ£kzv TÖP. U/ID 22211/UCZL/ UCXH/UCVK 4 19. Explain the different types of consumers. ÁõiUøP¯õͺPÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›UPÄ®. 20. What are the tools to achieve the goal of public relations? ©UPÒ öuõhº¤ß C»UQøÚ Aøh¯ £¯ß£kzu¨£k® E£Pµn[PÒ ¯õøÁ? SECTION C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. Discuss the functions of marketing. \¢øu°¯¼ß £oPøÍ ÂÁ›UPÄ®. 22. Explain the different steps to be followed in the introduction of cell phone, a new product. J¸ øP÷£]ø¯ \¢øu°À AÔ•P® ö\´¯ ¤ß£ØÓ ÷Ási¯ \¢øu°¯À |hÁiUøPPøÍ ÂÍUSP. 23. Describe the various kinds of pricing. Âø»°ku¼ß £À÷ÁÖ ÁøPPøÍ ÂÁ›UPÄ®. 24. Explain the various types of advertising media. ÂÍ®£µ FhP[PÎß £»Âu©õÚ ÁøPPøÍ ÂÍUPÄ®. —————

MAY 2012BUSINESS TAXATIONMAY 2012 U/ID 22206/UCZG/ UCVH/UCWF Time : Three hours Maximum : 100 marks SECTION A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. What are the sources of Tax Revenue for Union and States? ©zv¯ ©õ{» Aµ_PÎß Á› Á¸©õÚ[PÎß ÁÈPÒ ¯õøÁ? 2. What is Direct Tax? Give some examples. ÷|º•P Á› GßÓõÀ GßÚ? ]» Euõµn[PøÍ u¸P. 3. Who is an Assessee? Á› ÂvUP¨£kÁº GߣÁº ¯õº? 4. What is an Assessment year? Á› ©v¨¥k Bsk GßÓõÀ GßÚ? 5. What do you mean by ‘‘Excisable goods’’? ""P»õÀ Á› \µUS'' GßÓõÀ GßÚ ö£õ¸Ò öPõÒÁõ´? U/ID 22206/UCZG/ UCVH/UCWF 2 6. Define ‘‘Service tax’’ – give some examples. ""÷\øÁ Á›'' – Áøµ¯Ö. ]» Euõµn[PÒ u¸P. 7. Define the term ‘‘Demand Dealer’’ under CST Act. ©zv¯ ÂØ£øÚ Á›a \mh® £i ""P¸u¨£kQßÓ Â¯õ£õ›'' – GßÓ £uzvøÚ Áøµ¯Ö. 8. What do you mean by ‘‘Business’’ under TNGST Act? u.ö£õ.Á. \mh¨£i ""¯õ£õµ®'' GßÓõÀ GßÚ ö£õ¸Ò öPõÒÁõ´? 9. What is Tax Incentives? ""Á› FUP®'' GßÓõÀ GßÚ? 10. Write short notes on ‘‘Special Economic Zone’’. ]Ó¨¦ ö£õ¸Íõuõµ ©sh»zøu¨ £ØÔ ]Ö SÔ¨¦ ÁøµP. 11. Define ‘‘goods’’ under Customs Act. _[P Á› \mh¨£i ""\µUS'' GßÓ £uzvøÚ Áøµ¯Ö. 12. What do you mean by Income Tax Return? ""Á¸©õÚ Á› £iÁ® uõUPÀ'' GßÓõÀ GßÚ ö£õ¸Ò? U/ID 22206/UCZG/ UCVH/UCWF 3 SECTION B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. Explain the characteristics of ‘‘Tax’’. ""Á›'' Gߣuß Sn |»ßPøÍ ÂÍUSP. 14. Define ‘‘Income’’ under Income Tax Act. Á¸©õÚ Á›a \mhzvß £i ""Á¸©õÚ®'' – Gߣuß C»UPn® u¸P. 15. What are the objectives of customs duty? _[P Á› \mhzvß SÔU÷PõÒPÒ ¯õøÁ? 16. Discuss the salient features of CST Act. ©zv¯ ÂØ£øÚ Á›a \mhzvß ]Ó¨¦UPøÍ Bµõ´P. 17. What are the objectives of Tax Audit? ""Á› uoUøP°ß'' SÔU÷PõÒPÒ ¯õøÁ? 18. Discuss the provisions relating EPCG scheme. EPCG vmh® £ØÔ EÒÍ \µzxUPøÍ ÂÁõvUP. 19. Define the term ‘‘Person’’ under Income Tax Act. Á¸©õÚ Á›a \mh¨£i ""|£º'' GߣuøÚ Áøµ¯Ö. U/ID 22206/UCZG/ UCVH/UCWF 4 20. Distinguish between Excise and Customs Duty. _[P Á›US® P»õÀ Á›US® EÒÍ ÷ÁÖ£õmøh TÖP. SECTION C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. Describe the merits and demerits of Indirect taxes. ©øÓ•P Á› Âv¨¤ß |ßø©, ©ØÖ® wø©PÒ ¯õøÁ? 22. Explain the provisions under Income Tax Act regarding Tax deducted at Source (TDS). ""Á¸©õÚzvÀ Á› ¤izu®'' £ØÔ Á¸©õÚ Á›a \mhzvÀ EÒÍ \µzxUPøÍ ÂÍUSP. 23. State the goods prohibited under Customs Act. _[P Á› \mhzvß £i uøh ö\

´¯¨£mh ö£õ¸mPøÍ £ØÔ TÖP. 24. Discuss the provisions relating to registration of ‘‘Dealers’’ under TNGST Act. u.ö£õ.Â. \mhzvß RÌ ÂØ£øÚ¯õͺ £vÄ £ØÔ¯ \µzxUPøÍ ÂÁ›UP. –––––––––––—

MAY 2012PRACTICAL AUDITINGMAY 2012 U/ID 22207/UCZH Time : Three hours Maximum : 100 marks PART A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. Define the term audit. uoUøP°¯¼ß C»UPn® u¸P. 2. Explain the concept of Internal Check. APa^µõ´Ä GßÓ P¸zøu ÂÍUSP. 3. What is an audit note book? uoUøP SÔ¨÷£k GßÓõÀ GßÚ? 4. What is meant by verification by assets? ö\õzxUPøÍ \›£õºzuÀ GßÓõÀ GßÚ? 5. Define the term Depreciation. ÷u´©õÚzvß C»UPn® u¸P. 6. Who appoint the casual vacancy of auditor? uØö\¯»õP Põ¼¯õÚ ChzvØS uoUøP¯õÍøµ {¯ª¨£x ¯õº? U/ID 22207/UCZH 2 7. Give any two rights of company auditor. {ÖÁÚz uoUøP¯õÍ›ß E›ø©PÒ CµsiøÚ TÖ. 8. What is the need for auditing in EDP? uoUøP°¯À EDP °ß ÷uøÁ GßÚ? 9. Give any two advantages of audit. uoUøP°ß |ßø©PÒ CµsiøÚ TÖ. 10. What is meant by reserves? Põ¨¦ Gߣuß ö£õ¸Ò GßÚ? 11. What is internal control? APUPmk¨£õk GßÓõÀ GßÚ? 12. What are the advantages of Internal Check? APU ÷\õuøÚ°ß |ßø©PÒ ¯õøÁ? PART B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. What are the objectives of audit? uoUøP°¯¼ß ÷|õUP® ¯õx? U/ID 22207/UCZH 3 14. Distinguish between internal audit and statutory audit. APzuoUøPUS®, \mh•øÓz uoUøPUS® EÒÍ ÷ÁÖ£õk ¯õx? 15. What are the objectives of working papers? ö\¯À•øÓzuõÎß ÷|õUP[PÒ ¯õøÁ? 16. Write the points to be considered in the proper valuation of assets. ö\õzxUPøÍ •øÓ¯õP ©v¨¤kÁuØPõÚ P¸zxUPøÍ GÊxP. 17. What are the objectives of Depreciation? ÷u´©õÚzvØUPõÚ ÷|õUP[PÒ ¯õx? 18. Discuss the appointment of an auditor in casual vacancy. uØö\¯»õP Põ¼¯õS® ChzvØS uoUøP¯õÍ›ß {¯©õÚ® £ØÔ ÂÁ›. 19. Explain the liabilities of company auditor. {ÖÁÚz uoUøP¯õÍ›ß ö£õÖ¨¦PøÍ ÂÁ›. 20. Explain – ‘Auditing around the computers’. Po¨ö£õÔöuõhº£õÚ uoUøP°¯À ÂÁ›. U/ID 22207/UCZH 4 PART C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. Define audit. Distinguish between auditing and accounting. uoUøP°ß C»UPn® u¸P. PnUQ¯¾US® uoUøP°¯¾US® EÒÍ ÷ÁÖ£õk ¯õx? 22. Explain the points to be considered while examine the vouchers. \õßÓõ´ÄPøÍa ÷\õuøÚ°k® ÷£õx P¸zvÀ öPõÒÍ ÷Ási¯øÁPøÍ ÂÍUSP. 23. What is Reserve? Explain the various classification of Reserves. Põ¨¦ GßÓõÀ GßÚ? £À÷ÁÖ ÁøP¯õÚ Põ¨¦PøÍ ÂÁ›. 24. Explain the rights and duties of company auditors. {ÖÁÚz uoUøP¯õÍ›ß E›ø©PÒ ©ØÖ® Phø©PøÍ ÂÁ›. ———————

MAY 2012PRINCIPLES OF MANAGEMENTMAY 2012 U/ID 22205/UCZF/ UCVE Time : Three hours Maximum : 100 marks SECTION A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. Define ‘Management’. ‘÷©»õsø©’ & Áøµ¯Ö. 2. State the meaning of planning in management. ÷©»õsø©°À vmh® Gߣuß ö£õ¸øÍU TÖP. 3. Mention any three steps in decision-making. •iöÁkzu¼ß £iPÎÀ ‰ßÔøÚU SÔ¨¤kP. 4. What is span of control? ÷©Ø£õºøÁ Ãaö\Àø» GßÓõÀ GßÚ? 5. What are the primary features of an organisation? J¸ Aø©¨¤ß •ußø© C¯À¦PÒ ¯õøÁ? 6. Specify the meaning of ‘Responsibility’. ö£õÖ¨¦ Gߣuß ö£õ¸øÍU SÔ¨¤kP. U/ID 22205/UCZF/ UCVE 2 7. What is meant by recruitment? BÒ÷\ºzuÀ Gߣuß ö£õ¸Ò ¯õx? 8. What do you know about direction? C¯USuÀ Gߣx £ØÔ } AÔÁx ¯õx? 9. State the important elements of co-ordination. J¸[Qønzu¼ß •UQ¯U TÖPøÍU TÖP. 10. Bring out the relationship between planning and control. vmhªkuÀ ©ØÖ® Pmk¨£kzxuÀ BQ¯ÁØÔØQøh°»õÚ öuõhºø£ öÁÎUöPõnºP. 11. What is the meaning of scientific management? AÔ¯À§ºÁ ÷©»õsø©°ß ö£õ¸Ò ¯õx? 12. State the modern control techniques. uØPõ» ÷©»õsø©U Pmk¨£õmk •øÓPøÍU TÖP. SECTION B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. List out the functions of top management. E¯º{ø» ÷©»õsø©°ß £oPøͨ £mi¯¼kP. U/ID 22205/UCZF/ UCVE 3 14. Briefly explain the importance of planning in management. ÷©»õsø©°À vmhªku¼ß •UQ¯zxÁzøu _¸UP©õP ÂÍUSP. 15. Describe the various types of managerial decisions. ÷©»õsø© •iöÁkzu¼ß £À÷ÁÖ ÁøPPøÍ ÂÁ›. 16. Examine the merits of organisation. Aø©¨¤ß {øÓPøÍ Bµõ´P. 17. Explain the fundamental principles of delegation. J¨£øhzu¼ß Ai¨£øhU ÷Põm£õkPøÍ ÂÍUSP. 18. Describe the types of training. £°Ø]°ß ÁøPPøÍ ÂÁ›. 19. Explain the nature of direction. C¯USu¼ß C¯Àø£ ÂÍUSP. 20. Discuss the characteristics of control. Pmk¨£kzxu¼ß C¯À¦PøÍ ÂÁõv. U/ID 22205/UCZF/ UCVE 4 SECTION C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. Analyse the methods of planning in management. ÷©»õsø©°À vmhªku¼ß •øÓPøͨ £Szuõ´P. 22. Examine the meaning and importance of departmentalisation. xøÓ¯õUPzvß ö£õ¸Ò ©ØÖ® •UQ¯zxÁzøu Bµõ´P. 23. Describe the various stages in selection. ÷uº¢öukzu¼ß £À÷ÁÖ {ø»PøÍ ÂÁ›. 24. Explain the techniques of effective co-ordination. ö\®ø©¯õÚ J¸[Qøn¨¦ •øÓPøÍ ÂÍUSP. ———————

MAY 2012EDMAY 2012 U/ID 22208/UCZJ Time : Three hours Maximum : 100 marks SECTION A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. What is entrepreneurship? öuõÈÀ •øÚÄ GßÓõÀ GßÚ? 2. Explain any three functions of ICICI. ICICI&ß £oPÒ H÷uÝ® ‰ßÔøÚ ÂÁ›. 3. Write a short note on SIDO. ]Ö SÔ¨¦ ÁøµP : SIDO. 4. What do you mean by the term ‘Project’? vmh® £ØÔ }º AÔÁx ¯õx? 5. Explain any three sources of Business ideas. ¯õ£õµ ÷¯õ\øÚPÐUPõÚ H÷uÝ® ‰ßÖ ÁÈPøÍ ÂÁ›. 6. Point out the objectives of EDPs. öuõÈÀ •øÚ÷Áõº vmhzvß ÷|õUP[PøÍ SÔ¨¤kP. 2 U/ID 22208/UCZJ 7. Explain any three problems of women entrepreneurs. ©Pκ öuõÈÀ •øÚ÷Áõ›ß ¤µa\øÚPÒ H÷uÝ® ‰ßÔøÚ ÂÁ›. 8. What are the disadvantages of ‘Franchising’? E›©® ÁÇ[P¨£mh •Pø©°ß SøÓ£õkPÒ ¯õøÁ? 9. What are the various objectives of developing SSIs? ]Ö öuõÈÀ Áͺa]°ß £À÷ÁÖ ÷|õUP[PÒ ¯õøÁ? 10. What are the various objectives of industrial estate? öuõÈØ ÷£møh°ß £À÷ÁÖ ÷|õUP[PÒ ¯õøÁ? 11. State any three sources of working capital. |h¨¦ ‰»uÚzøu ö£Ö® H÷uÝ® ‰ßÖ ÁÈPøÍ TÖP. 12. What are the external causes of industrial sickness? öuõÈÀ |¼Âß ¦ÓU Põµn[PÒ ¯õøÁ? 3 U/ID 22208/UCZJ SECTION B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. What are the main functions of an entrepreneur? öuõÈÀ •øÚ÷Áõ›ß •UQ¯¨ £oPÒ ¯õøÁ? 14. Distinguish between Entrepreneur and Manager. öuõÈÀ •øÚ÷Áõº ©ØÖ® ÷©»õͺ BQ÷¯õøµ ÷ÁÖ£kzvU PõmkP. 15. Explain the course contents of EDP. öuõÈÀ •øÚ÷Áõº £°Ø]°À Ah[Q²ÒÍ •UQ¯ £SvPøÍ ÂÁ›. 16. State the suggestions for the growth of women entrepreneurs. ©Pκ öuõÈÀ •øÚ÷Áõ›ß Áͺa]UPõÚ B÷»õ\øÚPøÍ GÊxP. 17. Explain the importance of Small Scale Industries. ]Ö öuõÈÀPÎß •UQ¯zxÁzøu ÂÁ›. 18. Explain the types of industrial estate. öuõÈØ÷£møh°ß ÁøPPøÍ ÂÁ›. 19. Describe the procedure for Registration of SSI units. ]Ö öuõÈÀ {ÖÁÚ[PøÍ £vÄ ö\´ÁuØPõÚ ÁÈ•øÓPøÍ ÂÁ›. 4 U/ID 22208/UCZJ 20. What are the objectives of giving incentives and subsidies? FUPzöuõøP ©ØÖ® ©õ߯® ÁÇ[SÁuØPõÚ ÷|õUP[PÒ ¯õøÁ? SECTION C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. Explain the characteristics of an entrepreneur. öuõÈÀ •øÚ÷Áõ›ß C¯À¦PøÍ ÂÁ›. 22. Describe the various forms of assistance for the development of SSI. ]Ö öuõÈÀ Áͺa]UPõÚ £À÷ÁÖ ÁøP¯õÚ EuÂPøÍ ÂÁ›. 23. Discuss the role of EDPs in economic development. ö£õ¸Íõuõµ Áͺa]°À öuõÈÀ •øÚÄ vmhzvß £[QøÚ ÂÁ›. 24. Explain in detail the

Central government subsidies and incentives for the promotion of industries. öuõÈÀ ÷©®£õmiØPõP ø©¯ Aµ]ß ©õ߯® ©ØÖ® FUPz öuõøPPÒ £ØÔ ÂÁ›. ———————

MAY 2012BANKINGMAY 2012 U/ID 22204/ UCZD/UCVJ Time : Three hours Maximum : 100 marks SECTION A — (10 × 3 = 30 marks) Answer any TEN questions. All questions carry equal marks. 1. Define banker. Á[Q¯º Áøµ¯Ö. 2. Give a note on electronic fund transfer. ªß{v ©õØÓ® SÔzx SÔ¨¦ ÁøµP. 3. What is savings deposit? ÷\ª¨¦ øÁ¨¦ GßÓõÀ GßÚ? 4. What is the agency function of a bank? Á[Q°ß •Pø©¨ £o Gߣx GßÚ? 5. What is endorsement? ÷©÷»ÊxuÀ GßÓõÀ GßÚ? 6. Who are market players? \¢øu°À Dk£kÁºPÒ ¯õÁº? U/ID 22204/ UCZD/UCVJ 2 7. What do you understand by Inflation and deflation? £nÃUP® ©ØÖ® £nÁõmh® SÔzx }º AÔÁx GßÚ? 8. What is primary market? •ußø©a \¢øu GßÓõÀ GßÚ? 9. What is consumer leasing? ~Pº÷Áõº SzuøP GßÓõÀ GßÚ? 10. What is credit rating? {Ö©zvß |õn¯ ©v¨¥k GßÓõÀ GßÚ? 11. What is Pension financing? K´Åv¯ {v HØ£kzxuÀ GßÓõÀ GßÚ? 12. What is special crossing? ]Ó¨¦U RÓÀ GßÓõÀ GßÚ? SECTION B — (5 × 6 = 30 marks) Answer any FIVE questions. All questions carry equal marks. 13. State the different methods of note issue by central bank. ø©¯ Á[Q°ß £À÷ÁÖ £n öÁαmk •øÓPøÍz u¸P. U/ID 22204/ UCZD/UCVJ 3 14. What are the basic functions of E-banking? ªß Á[Q°¯¼ß Ai¨£øh¨ £oPÒ ¯õøÁ? 15. Write short notes on Banker’s right of set - off. Á[Q¯›ß DkPmk® E›ø© SÔzx ]Ö SÔ¨¦ ÁøµP. 16. List out the duties of a collecting banker. Á`¼US® Á[Q¯›ß Phø©PøÍ £mi¯¼kP. 17. What are the objectives of Financial services? {va ÷\øÁ°ß ÷|õUP[PÒ ¯õøÁ? 18. What are the different types of underwriting? J¨¦Öv°ß £À÷ÁÖ ÁøPPÒ ¯õøÁ? 19. What are the features of venture capital? \õP\ •u¼ß ]Ó¨¤¯À¦PÒ ¯õøÁ? 20. What are the important functions of custodians? £õxPõÁ»›ß •UQ¯¨ £oPÒ ¯õøÁ? SECTION C — (2 × 20 = 40 marks) Answer any TWO questions. All questions carry equal marks. 21. Explain the functions of reserve bank of India. C¢v¯ ›\ºÆ Á[Q°ß £oPøÍ ÂÍUSP. U/ID 22204/ UCZD/UCVJ 4 22. Discuss the formalities which a banker has to observe before opening a new account. J¸ ¦v¯ PnUQøÚz xÁ[SÁuØS •ßÚõÀ Á[Q¯º PÁÚzvÀ öPõÒÍ ÷Ási¯ \h[SPøͨ £ØÔ ÂÁõvUP. 23. Discuss the various functions rendered by stock exchanges. £[S ©õØÔ¯zvß £À÷ÁÖ £oPøÍ ÂÁõvUP. 24. Explain the various types of life assurance and General Insurance Policies. B²Ò Põ¨¥k ©ØÖ® ö£õxUPõ¨¥mk vmhõÁnzvß £À÷ÁÖ ÁøPPøÍ ÂÍUSP. ————————