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DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2011.
BUSINESS COMMUNICATION
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. State the different types of business letter.
oPU Piuzv PPU Szx USP.
2. What is banking letters?
[QU Piu[P G G?
3. Explain about Agenda and Quorum.
{Pa {!U Szx"# S$%&U Szx" USP.
4. What is collection letters?
$uS'(U Piu" G G?
5. State the qualities of a good report.
) *UP+ u!zuU Szx USP.
6. What are the features of a good speech?
,!+ '(z u-P G?
7. Explain the objectives of sales letter.U Piuzv /)UP[P USP.
8. State the importance of circular letters.
0UPU Piuzv 1UQ2zxzuU Szx USP.
PART B (4 15 = 60 marks)
1
11
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Answer any FOUR questions.
9. Explain the layout of a business letter.
oP -34 -v52 USP.
10. Write a letter to a company at Bangalore ordering for 50 television sets.
$[P657 89 oP {:zv3;9 $4'$i *@'U /P5 89 Piu" !P.
11. Write an application letter for the post of sales manager in a company at
Chennai.
$A+ B2[S" 89 {:zvS /-C vUPP 89 %&'U Piu" !P.
12. Write a circular letter announcing about the introduction of a new product by acompany.
(v2 89 ,zv' $9 *1P'Dzxx Szx 0UP Piu" !P.
13. Describe various types of insurance.
P'Ei /: PPU Szx USP.
14. Write a letter to a banker requesting for a loan.
[Q253" P3 /%i Piu" GFxP.
15. Draft a report about the details of sales in the month of January of a company.
89 {:zv 5 -u {!zuU Szx 89 *UP u2C $AHP.
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2011.
PRINCIPLES OF ECONOMICS
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
2
12
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1. What is law of demand? Why does a demand curve slope downward to the right?
/u v G G? /u /PD x (-P I/)UQ J A5
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MN Au!& " -:" ;P ".
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Discuss the properties of Indifference curve.
A-/)US /Pi B2(P vUPO".
10. Explain the determinants of price elasticity of demand.
z/u $)Qa2 C-VUPUTi2 P!oP USP.
11. What is meant by economies of scale? Explain its classification.
,zva UP *O Gx G? *u K5OP USP.
12. What is perfect competition? How is price determined under perfect competition?
{O'/i G G? {O'/i+ GW: {C&2" $AH2'DQx?
13. Define Oligopoly. Explain the sources and characteristics of oligopoly.
C 1:5- !2:. C 1:5-+ X[P"# 'K2(P" USP.
14. Explain the different theories of wages.
T4+ /: P2 /Pi USP.
15. Explain the Ricardian theory of Rent.
5UPC/3 !U /Pi USP.
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2011.
PRINCIPLES OF MANAGEMENT
Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks)
4
13
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Answer any FIVE questions.
All questions carry equal marks.
1. Define Management and write the principles of management.
/-%-+ !2 -:" /-%-+ /PDP GFxP.
2. Write the importance of planning.
v3;Du4 1UQ2zx" Szx GFxP.
3. What are the types of decisions?
1i$Dzu4 K5OP 2?
4. Describe the structure of organisation.
*-'K /uzu USP.
5. How does the span of management affect the role of a manager?
/-%- Y/ GWuzv /-5 P3-P vUQx?
6. Write the principles of Directing.
B2USu7UP /PDP GFxP.
7. What is the connection between leadership and management?
u- %(US" /-%-US" B3/22 $u3C( G?
8. Write the need for control.
PD'i /u GFxP.
SECTION B (4 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. What are the main challenges a manages has to face these days?
B
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11. Is management a science or an art? Discuss.
/-%- Gx *2 B *x P2 USP.
12. Describe the various motivational theories.
\USzu7UP /: /uzv Szx 5.
13. Describe about communication process.
$AHvz $u3C(UP $A21 5.
14. Discuss about leadership theories.
u-' %K /uzv 5.
15. What are the characteristics of control?
PD'i S&vA2[P 2?
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2011.
BUSINESS ENVIRONMENT
Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks)
Answer any FIVE questions.
1. Define : Business. Explain the basic aspects of business.
!]2]: ^ oP"# oPzv *i'3P USP.2. Cultural environments affect business. Do you agree?
__%Da R`P oPzu vUQx Bu bC J:U $PQcCP?
3. What are the problems of Multinational Corporations?
D {:[P JD" K!aAP 2?
6
14
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4. Political environment affects business decisions. Explain.
__*!2 R` oP 1iOP vUQx USP.
5. What is meant by Urbanisation?
)P!-2-USu G G?
6. Narrate how economic and non economic factors interact in the business
environment.
$9u!" -:" $9u!" A!u P!oP oPa R`4 GW: B&
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,P-2-USu4 )-P -:" -P 2?
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2011.
FINANCIAL ACCOUNTING
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. How does accounting differ from Book-keeping?
P&US' v2# P&U/PDP' !-5zu49
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27.11.1995 750 3 months
08.12.1995 900 1 month
16.12.1995 1,200 2 months
Find out the average due date on which a payment may be made in one single
amount.
A GCB gx P2 -: &zu GFvC. *uV $uP" u& )L" I/`u!'Dx.
) $uPhH
P"
02.10.1995 600 3 -u[P
20.10.1995 800 2 -u[P
10.11.1995 1,000 3 -u[P
27.11.1995 750 3 -u[P08.12.1995 900 1 -u"
16.12.1995 1,200 2 -u[P
8/! u&+ $A7zxuS A!A5 u& ) P&UQDP.
6. X sent 200 radios each costing Rs. 400 to Y to be sold at his risk. Y was to get a
commission of 5% on sales.
Y spent Rs. 230 on rent and Rs. 1,300 for salesmens salaries. Y sold 180 radios
at Rs. 500 each. Prepare necessary ledger accounts in the books of X.
X GC 8W$:" h. >> *3UP j>> $4' $i2Y G9US *@'ED $AHuC. P'D" 8W$9 $4'$iUS" =k Y PdO $:QC. /-7" *C $A3 3P h. jl>"2C \v2" m#l>>" v9'K u!'DQx. mn> $4' $i2 h. =>> u"Y $AHuC. /u2 //!DU P&USPX JDPZ u2C $AHP.
7. Record the following transactions in subsidary books 2008 March.
Rs.
1 Purchased goods from Anand 1,000
2 Sold goods to Babu 500
7 Chandran sold goods to us 500
8 David purchased goods from us 3,500
10 Goods returned from Babu 100
12 Goods returned to Anu 75
9
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Rs.
13 Goods returned from David 450
18 Sold goods to Mohan 2,500
22 Purchased goods from Madhu 3,000
25 Goods returned to John 50
30 Sold goods to Solomon 3,000
IUP%3 )3iUPP uUP x& JDPZ v2O"# -Ca j>>n.
h.
1
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Answer any FOUR questions.
9. From the following particulars, prepare trading and profit and loss a/c for the
year ended 31stDecember 2008 and a balance sheet as on that date :
Rs. Rs.
Opening stock 6,050 Sales 13,720
Purchases 9,030 Return outwards 130
Return inwards 220 Capital 3,000
Drawings a/c 450 Creditors 4,500
Land & Buildings 3,000 Interest 50
Furniture & Fittings 800 Commission 300
Sundry debtors 2,500 Bank overdraft 4,000
Cash in hand 350Investments 1,000
Direct expenses 750
Postage & Stationery 250
Fire insurance
premium 200
Salaries 1,100
25,700 25,700
Adjustments :
(a) Closing stock was valued at Rs. 6,500.
(b) Goods worth Rs. 50 have been taken away by the proprietor for his personal
use.
(c) Interest on investment Rs. 50 is yet to be received.
(d) Commission, Rs. 100 is received in advance.
(e) Rs. 50 of the fire insurance premium paid are in respect of quarter ending 31 st
March 2009.
(f) Depreciation is to be provided on land and buildings at the rate of 5% and onfurniture and fittings at the rate of 10%.
(g) Make provision for doubtful debts at the rate of 5% on Sundry debtors.
K9" B9'(PZ49>n iA"C lm /uv/2D 1i3
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$u3UPa A!UQ9'( 6,050 13,720
$P1u 9,030 $Zzv9'" 130
,v9'" 220 1u 3,000
GD'(U P&US 450 P3t
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Rs. Rs.
" Hire of ground subscription " Telephone 50
for tournament 1,000 " Printing & Stationery 100
" Bank drawn 4,000 " General charges 50
" Donations 10,000 " Secretarys
honorarium 170
" Grass seeds 30
" Bats, Balls etc. 700
" Bank lodged 16,650
20,650 20,650
Assets on 01.04.1990 :
Rs.
Cash at bank 3,000
Stock of bats, balls etc. 1,500Printing & Stationery 200
Subscription due 500
Liabilities on 01.04.1990 NIL
Donation and surplus tournament account should be kept in reserve for a
permanent pavilion. Subscription due on 31.3.1991 Rs. 750. Write off 50% of
bats, balls etc and 25% on printing and stationery.
lm.l.m 1iO %iS IUP%3 B
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>m.>.> $AzxUP :
h.
[Q B9'( 3,000
k u1" *a0UT4 GFx$9 -v'K j=kSzu /%D".
11. A and B were partners sharing profits and losses in the ratio of 2 : 1. Their
balance sheet as on 31.12.2000 was as follows :
Liabilities Rs. Assets Rs.
Creditors 65,900 Cash at bank 1,200
Capital : Debtors 9,700
A 30,000 Stock 20,000
B 20,000 Machinery 35,000
Buildings 50,000
1,15,900 1,15,900
They decided to admit C as a partner for 1/3 share in the profits of the firm, subjectto the following conditions :
(a) That he should bring in Rs. 15,000 as his capital.
(b) That the value of stock and machinery be depreciated by 10%
(c) That a provisions of 5% on sundry debtors be made for doubtful debts.
(d) That the value of buildings be appreciated by
Rs. 9,500.
(e) That the value of investments Rs. 400 not recorded in the books should be
brought into books.
(f) That the value of liabilities and assets other than cash are not to be altered.
Prepare necessary, ledger accounts.
A, BQ/2C j : m G Quzv B )3[P' Q9" T3ZP. *CPZ lm# iA"Cj>>> )2 B9'({U S'( K9-: :
$:'(P h. $AzxUP h.
P3t
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1u : P3ZP 9,700
A 30,000 A!UQ9'( 20,000
B 20,000 Gk SUP'3 /%D".
MBN =k y2UP3 P3ZP gx JDzu'D".
MN Pi3zv -v'K h. #=>> -v'/" $AH2'3 /%D".
M,N B9'({U S'K P3'3u 1uDPh. >>y P&UQ $P%D ! /%D".
M\N $:'(PZ -v'(P -:" $!UP" u! Bu! $AzxUP Q2 -v'(-" $AH2'3.
/u2 //!DPz u9P.
12. A Ltd. Company invited application for 5,000 shares of Rs. 100 each at a discount
of 5% payable as follows :
On application Rs. 20
On allotment Rs. 30On first and final call Rs. 35.
The applications were received for 4,000 shares and all of these were accepted. All
money due were received except the first and final call on 100 shares which
were forfetied. 50 shares were reissued @ Rs. 90 as fully paid pass necessary
journal entries.
89 !2:UP'3 {:-" h. m>> 1P-v'(32=>>> [SP =k 3" $AHx IUP%3: $Z+3 %&'" /P52x.
%&'zx3 h. j>
8xUIi /x h. l>h. l= 1u -:" B:v *`'( gx
>>> [SPLUP %&'[P $'D 1Fx" 8xUID $AH2'3x. m>> [SPLUP 1u-:" B:v *`'( u! gv $uP 1Fx" $'3x.m>> [SPL" 8:'K`'( $AH2'3x. *v => [SP -D" h. >US -:$ZD $AH2'3x. {:-zv JDPZ vO $AH" 1uS'( u9P.
15
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13. Prepare a Bank reconciliation statement as on 30.09.2006.
(a) Balance as per pass book (Cr.) Rs. 9,000.
(b) Cheques issued but not presented Rs. 15,000.
(c) Cheques deposited but not credited Rs. 1,500.
(d) The credit side of the cash column has been
overadded by Rs. 500.
(e) Banker has given credit in the pass book for interest Rs. 150.
(f) He has also given a wrong credit relating to some other account Rs. 300.
l>.>.j>>wUP [QUP&US A5UPD" i2 u25UPO" :
M*N $A7' (zuPzvi2 B9'( M!ON h. #>>>.
MN DUP'D 1V3'3u P/AP
h. m=#>>>.
MBN '( $AH2'D# !O UP'3u P/AP h. m#=>>.
MN $!UP' zv+ !O' Sv+ h. =>> *vP-PU T3'Dx.
M,N [Q2C $A7'(zuPzv iUPP h. m=>US !O $PDzxC.
M\N *C /$9 P&US $u3C u !O 8"# h. l>>US $PDzxC.
14. Kannan sells goods for Rs. 1,000 to Lakshman on 1 stJanuary 2009 and on the
same date draws a bill on Lakshman at three months for the amount.
Lakshman accepts it and returns it to Kannan, who discounted it on 3rd
January 2009 with his bank at 6% per annum. The acceptance is dishonoured
on due date, the noting charges paid by the bank being Rs. 60. On 5 thApril
2009, Lakshman accepts a new bill at three months for the amount due to
Kannan together with interest at 12% p.a. Make journal entries to record these
transactions in the books of Kannan and Lakshman.
P%& BUS- G9US h. m#>>>US A!UQ j>> 5 1u /uv2: : D */u
)Z *z$uPUS BUS- gx X: -u[PLUP -:afD 8
GFxQC. BUS- *u J( $AHx P%&@USz v9'K2@'(QC. P%& *u j>>
5 l *:# u@32 [Q+ %iS wk uLi $AHQC. J( u& ):#&-ZUP'3- 3'DQx. [Q+ $A7zu'3 S'(U P3&" h. w>. j>>
J'! = *: BUS-# P%&@US u! /%i2 &zvS# %iS mjk i /ACzx X:
-u[PLUP (v2 -:afD 8 JQC.
B
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15. Rectify the following errors :
(a) Purchase book carried forward Rs. 60 in excess.
(b) Sales book carried forward Rs. 100 less.
(c) Sales book carried forward Rs. 972 instead ofRs. 792.
(d) Purchase book carried forward Rs. 13 more on page No. 20 and again Rs. 31
more on page no. 21.
(e) Salary Rs. 400 paid to Anand has been to his account.
IUP%3 K`P bUPO" :
M*N $P1u Ji h. w> *vP-P GDzxa $A'Dx.
MN Ji h. m>> Szx GDzxa $A'Dx.
MBN Ji h. jUS v h. j GDzxa $A'Dx.
MN $P1u JD UP G%P j># jm 1/2 h. ml#h. lm# *vP-P GDzxa $A'Dx.
M,N
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!u [Q+ 1UQ2 oP 2?
3. List the credit control measures of the central bank.
-2 [Q+ P3PD'D $)1P i24DP.
4. How will you measure the role of public sector banks in the Indian bankingsystem?
B
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[Q29US" iUP29US" , '( ,OP USP.
14. Define a Cheque. Describe the different types of Cheques and its uses.
P/A+ BUP&" !P. P/A+ /: PP -:" 2P 5UP.
15. Define crossing. Illustrate different types of crossing.
I4Du BUP&" !P. I4Du4 /: PP USP.
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2011.
COMPANY LAW
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What are the advantages of joint stock companies?
P"$V *-'K )-P 2?
2. Bring out the differences between public company and private company.
$xU P"$V -:" uVU P"$VPLUS B3/22 /:DP GFxP.
3. What do you understand by doctrine of Indoor Management?
, {CPU /Pi X" b (5
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7. What are the essentials of a company meeting?
P"$V T3zv *i'3 T:P 2?
8. Who may file a petition in the court for winding up?
P'KP -@ 2C bv-zv uUP $AH2"?
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Discuss the various stages in the formation of a company.
P"$V ,9UPzv /: {P vUPO".
10. What is the procedure for alteration of memorandum of association?
*-'(a AAzuz v9zxu $u3C )31P 2?
11. Describe the various ways in which the share capital of a company may be
reduced.
P"$V+ [S XuzuU SUS" /: dP 5zxU T:P.
12. Discuss the legal position of directors.
B2US)CPZ A3 {-2 5.
13. Explain the provisions of the Companies Act 1956, relating to extra ordinary
General Meeting.
*Au!& $xU T3" $u3C P"$Va A3" m=w}B A3a A!zxUP USP.14. Explain the different types of voluntary winding up.
uC P'K /: PP USP.
15. Discuss the powers and duties of liquidator.
P'5 *vP![P -:" P3-P 5UPO".
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2011.
BUSINESS STATISTICS
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
20
23
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Answer any FIVE questions.
1. What is the importance of Statistics? Write its limitations.
(Z+24 1UQ2zx" 2x? *u SDP GFxP.
2. What are the various methods of random sampling? Explain in brief./: /!%3" T: Po'K 1P 09UP-P UPO".
3. What is meant by classification? Write its types.
SDzu G G? * PP GFxP.
4. Compare Mean, Median and Mode. Briefly explain their uses.
TDa A!A5# B3{ -:" 1PD BP 8'( /)USP. *PZ 2P 5.
5. Calculate Mean deviation from the following series :
X: 10 11 12 13 14
f: 3 12 18 12 3
I/` P%3PZ49>}UP GZ2 A!A5 S$3%P P%P.
$9 Mh.N2008 2009
A 50 70
B 40 60
C 80 90
D 110 120
21
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E 20 20
7. What are the components of Time Series? Explain briefly.
Pz $u3C 5A ,:'(P 09UP-P USP.
8. What do you mean by Index numbers? State the uses of index numbers.
S$3%P Gu $9 2x? * 2P GFx.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Compute the Mean, Median and Mode from the following data :
Marks : 1020 2030 3040 4050 5060
No. of students : 10 15 25 20 12I/` ![PU $P%D TDa A!A5# B3{ -:" 1PD -v'(P P&UQDP ^-v'$%P ^ 1020 2030 3040 4050 5060
-&CPZG%oUP ^ 10 15 25 20 12
10. Calculate Karl Pearsons coefficient of skewness from the following data :
Marks more than : 5 15 25 35 45
No. of students : 120 105 96 85 72
Marks more than : 55 65 75 85
No. of students : 58 42 12 0
I/` P%3 ![PZ49
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BUS" )CP G%oUP ^ 15 30 53 75
2x M}US IN ^ 50 60 70 80
BUS" )CP G%oUP ^ 100 110 115 125
12. Calculate the coefficient of correlation between Xand Yassuming 69 and 112 as
the mean value of Xand Yrespectively.
X: 78 89 99 60 59 79 68 61
Y: 125 137 156 112 107 136 123 108
X -:"Y -PZ A!A5 1/2 w -:" mmj G: zx $P%D B!%iS" B3/28D P&UQDP.
X: 78 89 99 60 59 79 68 61
Y: 125 137 156 112 107 136 123 108
13. Assume a four-yearly cycle and calculate the trend by the method of moving
average from the following data :
Year Production (mn. lbs)
1997 464
1998 515
1999 518
2000 467
2001 502
2002 540
Year Production (mn. lbs)
2003 557
2004 571
2005 586
2006 612
)S 93 0`2U $P%D )P9" A!A5 X" b/UQ P&UQDP ^
%D ,zv
1997 464
1998 515
1999 518
23
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2000 467
2001 502
2002 540
2003 557
2004 571
2005 586
2006 612
14. Compute Fishers ideal index number from the following commodity assuming
200304 as base year :
Commodity 20032004 20092010
Price Qty. Price Qty.
Medicine 20 8 40 6
Dress 50 10 60 5
Vegetables 40 15 50 15
Food items 20 29 20 25
Rent 60 1 75 1
IP%3 ![PZ49>l> *i'3 %D GU $PPN
$9 20032004 20092010
*O *O
-9zx" 20 8 40 6
,3 50 10 60 5
PHPV 40 15 50 15
,&O' $9 20 29 20 25
B9'K3" 60 1 75 1
15. Explain different methods of collecting primary data with their merits and
demerits.
1u{ ![P /AP5zu4 2Dzu'D" 1P UQ *u { SP GFxP.
DISTANCE EDUCATION
24
24
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B.B.A./B.B.A.(Lateral) DEGREE EXAMINATION, MAY 2011.
BUSINESS (COMMERCIAL) LAW
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. State the rules for valid offer.
$AzuUP 1 v1PU T:P.
2. All agreements are not contracts, all contracts are agreement-Discuss.
G ,3iUP" 8'
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-:2V ,3iUP $Ax} 5.
10. Explain the rules for delivery of goods.
A!US `[P $u3C vP 5.
11. Discuss the duties and rights of a bailor and balilee.
8'3O $PD'/C -:" 8'3O $:/5 P3-P v.
12. Explain different types of contracts.
/: 8'
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2. What are the causes for labour turnover?
o2C 0`UP P!&[P 2?
3. What do you understand by allocation of overheads? How does it differ from
apportionment of overheads?
/-$AOP 8xUID bC * 2? B
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Output in units
Average wages per
worker
5000 4800
per month (Rs.) 2000 1980
EkPU PnUQkP.
{C&+UP'3x ,%-2x
o2CPZ G%oUP m>
89 -uzvP / /)![P j>> mn>
,zv *SPZ =>>> n>>
89 -uzvS# 89 o29UP
A!A5 T4 Mh.N j>>> mn>
8. Calculate machine hour rate from the following :
Cost of machine Rs. 19,200
Estimated scrap value Rs 1,200
Average repairs and maintenance charges per month
Rs. 150
Standing charges allocated to machine per month Rs. 50
Effective working life of machine 10,000 hours
Running time per month 166 hours
Power used by machine :
5 units per hour @ 19 paise per unit.
x, CvouzuU PnUQkP.
Cvzv AhUP . 19,200
vhmh Ga\v. 1,200
JuzvP\\ xP\P. 150
JuzvPJxURk \mh {\P. 50.
Cvzv P10,000oP.
JuzvS CUPkQ|166oPCvzukzumh \Uv J AQS 19 \u, JoUS 5 ASP.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. From the following particulars, prepare a cost sheet showing :
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(a) Cost per unit and
(b) Profit
Raw material consumed Rs. 20,000
Direct wages Rs. 18,000
Machine hours worked 3,000 hours
Machine hour rate Rs. 2
Office overheads - 10 % of the works cost
Selling overheads - Rs. 2.50 per unit
Units produced 5000
Units sold 4600 units @ Rs. 30 each.
[Px,
(A) J AQPAhUP
(B) CzvPmkQAhUP mi uUP.
~Pmh Pa\mP. 20,000
|iU T. 18,000
CUPmh Cvo|3,000oP
Cvou.2
AP \P& u\ AhUPzv10%
\P& AS JS . 2.50
Ezv \mh ASP& 5,000
\mh ASP& 4,600 ASPJUS . 30u.
10. Calculate the earnings of a worker under :
(a) Halsey plan
(b) Halsey - Weir plan and
(c) Rowan plan.
Standard time 10 hours
Time taken 8 hours
Time rate Rs. 2 per hour.
J o Dmiz uP
(A) \ vmh
(B) \& vmh
(C) vmhzv RPnUQkP.
{nUPmh |10oP
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GkzxUPsh |8oP
|uJoUS . 2.
11. What do you understand by under absorption and over absorption of overheads?
Explain.
/-$AOPZ S g( -:" *vP g( bC * 2? USP.12. Calculate the cost of each process and total cost of production from the data
given below :
Process I Process 2 Process 3
Rs. Rs. Rs.
Material 2,250 750 300
Wages 1,200 3,000 900
Direct expenses 500 500 500
Works
overhead
1,890 2,580 1,875
The indirect expense of Rs. 1,275 should be opportioned on the basis of wages.
RPkUPmkuPPx, J i AhUP, Ezv zuAhUPPnUQkP.
i1 m i1 j i1 l
h. h. h.
X'$9P j#j=> => l>>
T4 m#j>> l#>>> >>
/)!ia $AOP =>> =>> =>> /-$AOP m#n> j#=n> m#n=
Pa \P. 1,275, T AihQuUPh sk.
13. From the following particulars, calculate material variances :
Material Standard Standard Actual Actual
quantity price quantity price
(kg) (Rs.) (kg) (Rs.)
X 20 5 24 4.00
Y 16 4 14 4.50
Z 12 3 10 3.25
48 48
uPPx, PkPU PnUQkP.X'$9P u!*O u! ,%- ,%-
MQ/ Q!"N Mh.N *O
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MQ/ Q!"N Mh.N
X j> = j .>>
Y mw m .=>
Z mj l m> l.j=
n n
14. Ascertain the profit as per financial accounts by preparing a reconciliation
statement
(a) Profit as per costing records Rs. 1,45,000
(b) Factory overheads under recovered in cost books
Rs. 3,500
(c) Office overheads under recovered in financial books Rs. 1,500.
(d) Depreciation shown excess in costing books Rs. 950
(e) Interest on investments Rs. 495
(f) Receipt of income from share transfer Rs. 200
(g) Provision made for income tax Rs. 48,500.
J \UPmkuAUP uu , {v PnUSP i CzuU PnUQkP.
(A) AhUP HkP i C. 1,45,000
(B) AhUP HkPSP mPmh B \P. 3,500.
(C) {v HkPSP mPmh AP \P. 1,500.
(D) AhUP HkPAvPP PsUPmh u . 950.(E) ukP xmi . 495
(F) [Szvmh. 200
(G) UPP, \mh JxURk . 48,500.
15. What are the essential features of a good wage system?
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Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What is the use of Operations Research (OR) in a modern factory?
~C ) $udA+ $A2!Ha+ 2P 2?
2. What are the errors in selection of location?
$udA *-3 /uC
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11. What are the types of layout?
B3 i-'K PP 2?
12. What are the element of production, planning and control?
,zv# v3;Du -:" PD'i ,:'(P 2?
13. Explain the functions of materials management.
A!US /-%-+ oP USP.
14. Outline the organisational structure of purchasing and give a brief note on it.
$P1u4 $A2 i" ~C {:zv GW: *-" Gu /PiD !P. *gx : S'( !P.
15. Differentiate centralised and decentralised buying.
/:DzxP ^ -2'Dzu'3 $P1u -:" !UP'3 $P1u.
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2011.
ELEMENTS OF MARKETING
Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks)
Answer any FIVE questions.
1. Discuss the various approaches to the study of marketing.
A
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$9 v3;Du -:" Ca G G?
5. Explain the factors affecting pricing decisions.
+Du4 1iOP vUS" P!oP USP.
6. What are the various kinds of middlemen? Explain.
B3zu!PCPZ /: PP G? USP.
7. Differentiate advertising from personal selling.
"!zu uV)C +49
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DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2011.
MANAGEMENT ACCOUNTING
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Explain the scope of management accounting.
/-%-U P&UQ24 !$22 USP.
2. Calculate Net Profit Ratio :
Rs. Rs.
Sales 2,00,000 Administration expenses 20,000
Gross profit 70,000 Income from investments 22,000
Selling
expenses
10,000 Loss due to fire 12,000
{P! B QuzuU P&UQDP.
h. h. 2,00,000 {CPa $AOP 20,000
$-zu B" 70,000 1uDPZ49
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Total Fixed costs Rs. 4,500
Total Variable costs Rs. 7,500
Total sales Rs. 15,000
K9" ![PZ49k5US 1 %D B-P h. n>#>>>y $PDUQx. g(U PzuU P&UQDP.
8. What is break even analysis? State its assumptions.
A5aA- S'HO G G? *u@32 *@-[PU T:P.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Define Management Accounting. State the differences between Management
Accounting and Financial Accounting.
/-%-U P&UQ2 !2:. /-%-U P&UQ27US"# {vU P&UQ27US"B3/2 /:DPU T:P.
10. Balance sheets of Veena Ltd are given below :
Liabilities 31st March
2008
31st March
2009
Assets 31st March
2008
31st March
2009
Rs. Rs. Rs. Rs.
Share Cash 18,000 15,600
capital 1,40,000 1,48,000 Debtors 29,800 35,400
Reserves 2,000 3,000 Stock 98,400 85,400
Bank loan 22,000 9,000 Land 40,000 60,000
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Creditors 10,000 12,000 Investment 15,000 7,000
Profit & Loss
a/c 18,200 19,600
Goodwill 5,000 3,000
Proposed
dividend 14,000 14,8002,06,200 2,06,400 2,06,200 2,06,400
During the year ending 31st March 2009,
(a) Land costing Rs. 20,000 was sold for Rs. 25,000
(b) Investments costing Rs. 10,000 was sold for
Rs. 10,500
Prepare a cash flow statement.
I/` $PDUP'D# & 4;$3i B9'({U S'(PS".
$:'(P -Ca 31,2008
-Ca 312009
$AzxUP -Ca312008
-Ca312009
h. h. h. h.
[S 1u 1,40,000 1,48,000 $!UP" 18,000 15,600
P'(P 2,000 3,000 P3ZP 29,800 35,400
[QU P3 22,000 9,000 A!UQ9'( 98,400 85,400
P3t> 1i3Q %i
M*N h. j>#>>> *3UP32 {" h. j=#>>>US P'3x
MN h. m>#>>> -v'( 1uDP h. m>#=>>US P'3x.
$!UP 83 *UP u2C $AHP.
11. Prepare a balance sheet from the following information :
Current ratio 2.5
Liquidity ratio 1.5
Net working capital Rs. 3,00,000
Stock turnover ratio 6 times
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(cost of sales/closing stock)
Gross profit ratio 20%
Debt collection period 2 months
Fixed assets turnover ratio 2 times
(on cost of sales)
Fixed assets to shareholders net worth 0.80
Reserves and surplus to capital 0.50
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1. In what way is the wealth maximization objective is superior to the profit
maximization objective? Explain.
,aA{ $Azx /)UP" GWdPZ B9
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14. Discuss the sources of working capital.
)31 Xu 9H B[P 5.
15. Working capital must be adequate but at the same time not excessive Comment.
)31 Xu" /uUS ;P-7" /u2 *O" B9zu /%D" ,[P *K'K!2"T:P.
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2011.
PRINCIPLES OF PERSONNEL MANAGEMENT
Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks)
Answer any FIVE questions.
1. What are the differences between Human Resource Management and Personnel
Management?
-Vu /-%-US"# o2C /-%-US" , /:DP 2?
2. Explain the process of Human Resource Planning.
-Vu v3;34 B3"$:" {P USP.
3. Distinguish between Job Description and Job Specification.
oU S'( -:" oz uSv Q2 /:DzxP.
4. Write short notes on Job Analysis.
:S'( !P ^ o HO.
5. Explain the need for training in industries.
$udAPZ )3zu'D" +PZ *2zu USP.
6. What are causes for Grievances in Industries?
$udA+ ,9S" SDPLUP P!&[P 2?
7. What are the principles of wage and salary administration?
T4 -:" A" {CPzv $PPP 2?
42
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8. What are the various incentives available to employees?
$udCPLUS Q3UQ /: \UP ,2COP 2?
SECTION B (4 15 = 60 marks)
Answer any FOUR questions.
9. How does Personnel Management assume significance in todays organisations?
B2 *-'(PZ o2C /-%- G