M.Com. First Semester Examination (Year 2015) Management ...€¦ · First Semester Examination (Year 2015) Management Concept Subject Code: MCOM-101 Paper Code: SRS-91 Time : 20

1

M.Com. First Semester Examination (Year 2015)

Management Concept Subject Code: MCOM-101

Paper Code: SRS-91

Time : 20 Minutes

M.Marks : 10

Section A

[k.M v (Objective Type Questions)

¼oLrqfu"B Á’u½

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for marking

the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA lgh mÙkj gsrq fn;s x;s ckDl esa () fpUg dk iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. Fayol identified how many functions of management?

¶;ksy us izcU/k ds fdrus dk;Z igpkus Fks\

a) Two b) Three

nks rhu

c) Four d) Five

pkj ik¡p

2. Nature of management is-

izcU/k dh izdfr gS&

a) Multidisciplinary b) Group activity

cgqi{koknh lewg xfrfof/k

c) Goal Oriented d) All of these

mís’;ksa&eq[kh mijksDr lHkh

3. Maslow gave ………………. theory.

ekLyks us --------------------fl)kar fn;kA

a) Need hierarchy b) Theory of motivation

vko’;drkijd vfHkizsj.kk dk fl)kar

c) Neo-classical Theory d) Dynamic Administration

Theory

uo izfrf"Br fl)kar izdSfxd iz’kklu fl)kar

4. The Principle of unity of command is with -

vkns’k dh ,drk dk fl)kar --------------- ds lkFk gS&

a) Activity b) Persons

xfrfof/k O;fDr

c) Remuneration d) Respect of authority

ifjJfed lÙkk dk lEeku

Roll No.

Enrollment No.

Invigilator’s Signature

2

5. Planning is the -

fu;kstu gS&

a) First function of Mgt. b) Second function of Mgt.

izcU/k dk igyk dk;Z izcU/k dk f}rh; dk;Z

c) Independent function d) Comes after organisation

Lora= dk;Z laxBu ds ckn vkus okyk dk;Z

6. Planning is essential for-

fu;kstu vko’;d gS&

a) Co-ordination activity b) Controlling Activities

leUo;d xfrfof/k;ksa ds fy, fu;a=d xfrfof/k;ksa ds fy,

c) Achieving organisational d) Budgeting

goods

laxBukRed mn~ns’; izkIr djus gsrq ctV fuekZ.k gsrq

7. Main objectives are always limited-

eq[; mn~ns’; ges’kk lhfer gksrs gSa&

a) True b) False

lgh xyr

c) Partially correct d) Partially wrong

vkaf’kd lgh vkaf’kd xyr

8. Decision making can be -

fu.kZ;u gks ldrk gS&

a) Positive b) Negative

ldkjkRed udkjkRed

c) Both (a) and (b) d) None of these

mijksDr nksuksa mi;qZDr esa ls dksbZ ugha

9. Organisation is the process of ………..

laxBu ----------------- dh izfØ;k gSA

a) Arranging various inputs b) Defining Authorities

fofHkUu vnkvksa dk vk;kstu lÙkk ifjHkkf"kr djuk

c) Increasing managerial d) None of these

efficiencies

izcU/kdh; {kerk c<+kuk mijksDr esa ls dksbZ ugha

10. An organisation involves -

laxBu esa 'kkfey gS&

a) Division of work b) Concentration of work

dk;Z foHkktu dk;Z dh ,dkxzrk

c) Integration of work d) Regularity of work

dk;Z ,dhdj.k dk;Z esa fujUrjrk

11. The term ‘Gang Boss’ is used in -

xSax&ckWl iz;ksx fd;k tkrk gS&

a) Line organisation b) Staff organisation

js[kh; laxBu LVkWQ laxBu

c) Small organisation d) Large organisation

y?kq laxBu o`gn laxBu

3

12. Centralisation involves -

dsUnzh;dj.k esa 'kkfey gS&

a) Delegation of Authority b) Concentration of power

lÙkk dk HkkjkiZ.k lÙkk dk dsUnzhdj.k

c) Dispersal of power d) Dispersal of duties

lÙkk dk fc[kjko dUrdksa dk fc[kjko

13. Delegation, communication, supervision, order are the technique of ……….-

HkkjkiZ.k] laizs"k.k] Ik;Zos{k.k] vkns’k ------------------------dh rduhd gS&

a) Direction b) Staffing

funsZ’ku LVkWfQax

c) Planning d) Co-ordination

fu;kstu leUo;

14. Scope of Direction includes -

funsZ’ku dh fo"k;oLrq esa 'kkfey gS&

a) Supervision b) Leadership

Ik;Zos{k.k usr`Ro

c) Motivation d) All of these

vfHkizsj.kk mijksDr lHkh

15. Channels of verbal communication -

ekSf[kd lapkj ds lk/ku gS&

a) Interview b) Letter

lk{kkRdkj i=

c) E-mail d) Tele-printer

bZ&esy VsyhfizUVj

16. Barriers is communication -

lapkj vojks/k gS&

a) Lack of vocabulary b) Mood

'kCn Hk.Mkj dh deh ewM

c) Prejudice d) All of these

iwokZxzg mijksDr lHkh

17. Budgeting is a technique of -

ctfVax -----------------------dh rduhd gS&

a) Control b) Cost reduction

fu;a=.k ykxr de djus

c) Improving efficiency d) Increasing profits

dk;Zdq’kyrk c<+kuk ykHk esa o`f) djuk

18. Control is exercised-

fu;a=.k fd;k tkrk gS&

a) When something goes b) When efficiency is to be

wrong improved

tc dqN xyr gksrk gS tc dq’kyrk c<+kuh gS

c) Regularly d) As and when needed

fu;af=r tc vko’;drk gks rc

4

19. Budgeting control system involves-

ctfVax fu;a=.k esa 'kkfey gS&

a) Estimation of cost b) Setting of targets

ykxr vuqeku y{; fu/kkZfjr djuk

c) Preparation of Budget d) Estimation of expenses

ctV rS;kj djuk O;; vuqekfur djuk

20. Management education helps in -

izcU/k f’k{kk enn djrh gS&

a) Making institution Excellent b) Making personnel Excellent

laLFkkuksa dks vfrmÙke cukus lsohoxhZ; dks mÙke cukus

c) Helps in co-ordination d) All of these

leUo; esa enn mijksDr lHkh

------------------------------

1


Management Concept Subject Code: MCOM-101

Paper Code: SRS-91

Time : 2 Hrs. 40 Mts.

M.Marks : 60

Section B

[k.M c (Short Answer Type Questions)

Yk?kq mÙkjh; iz’u

Attempt all questions. Each question carries 4 marks.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u ds fy;s 4 vad fu/kkZfjr gSA

Q. No. 2. Give a generalised as well as precise definition of management and comment on both.

izcU/k dh ,d lkekU; ,oa lqLi"V ifjHkk"kk nhft, rFkk nksuksa ij viuh fVIi.kh nhft,A

OR

Briefly discuss the nature and scope of management.

izcU/k dh izdfr ,oa fo"k;oLrq ¼{ks=½ ij la{ksi esa ppkZ dfj,A

Q. No. 3. Explain the mission or purpose of planning.

fu;kstu ds /;s; vFkok mís’; dh O;k[;k dhft,A

OR

Write a brief note on management by exception.

viokn }kjk izcU/k ij ,d laf{kIr fVIIk.kh fyf[k,A

Q. No. 4. Discuss important elements of an organization.

laxBu ds egRoiw.kZ rRoksa dh ppkZ dfj,A

OR

What difficulties are encountered in delegation of authority?

lRrk ds Hkkjhi.k esa vkus okyh dfBukb;k¡ D;k gS\

Q. No. 5. What is meant by direction? Briefly explain its main functions.

funsZ’ku ls D;k rkRi;Z gS\ blds eq[; dk;ksZa dks la{ksi esa crkb;sA

OR

Explain methods to remove barriers of communication.

laizs"k.k dh ck/kkvksa dks nwj djus dh fof/k;k¡ le>kb;sA

Q. No. 6. Write various steps needed in control process.

fu;a=.k izfØ;k esa yxus okys vko’;d pj.k fyf[k,A

OR

What are the objectives of management education?

izcU/k f’k{kk ds D;k mís’; gSa\

Roll No.

2

Section C

[k.M l (Long Answer Type Questions)

nh?kZ mÙkjh; iz’u


lHkh iz’u vfuok;Z gSaA izR;sd iz’u ds fy;s 8 vad fu/kkZfjr gSA

Q. No. 7. “Management is an integral process and its functions tend to coalesce” Discuss.

**izcU/k ,d lfEefyr izfØ;k gS rFkk blds dk;Z ,d nwljs esa lekfgr gksus dh izd`fr j[krs

gSaA** foospuk dhft,A

OR

Evaluate the classical approach of management thoughts.

izcU/kdh; fopkjksa ds izfrf"Br n`f"Vdks.k dk ewY;kadu dhft,A

Q. No. 8. Discuss the various steps involved in the process of planning. What should a manager

do to ensure the effective implementation of plans?

fu;kstu izfØ;k esa fufgr fofHkUu pj.kksa dh ppkZ dhft,A ;kstuk ds izHkkoh fØ;kUou ds

fy, ,d eSustj D;k djrk gS\

OR

Explain the techniques of decision making.

fu.kZ;u dh rduhdksa dh O;k[;k dhft,A

Q. No. 9. What is organisation? Briefly state its principles.

laxBu D;k gS\ la{ksi esa blds fl)kar crkb;sA

OR

Discuss the merits & demerits of centralisation. How can decentralisation be made

more effective?

dsUnzhdj.k ds xq.kksa o nks"kksa dh ppkZ dfj,A fodsUnzhdj.k dks fdl izdkj izHkkoh cuk;k tk

ldrk gS\

Q. No. 10. What is directing as a Managerial Functions? Discuss its significance for

organisational effectiveness.

,d izcU/kdh; dk;Z ds :Ik esa funsZ’ku D;k gS\ laxBukRed izHkkohdj.k gsrq bldk vkSfpR;

crkb;sA

OR

Discuss the general principles of effective communication.

izHkkoh laisz"k.k ds lkekU; fl)karksa dh foospuk dhft,A

Q. No. 11. Explain the importance of control in business organisation. What is the process of

control?

,d O;olkf;d laxBu esa fu;a=.k ds egRo dks Li"V dhft,A fu;a=.k dh izfØ;k D;k gS\

OR

What are the difficulties in the expansion of management education in India?

Hkkjr esa izcU/kdh; f’k{kk ds foLrkj esa D;k dfBukb;k¡ gS\

--------------------------------

3

1


Business Environment Subject Code: MCOM-102

Paper Code: SRS-92 Time : 20 Minutes

M.Marks : 10

Section A

[k.M&^v^ Objective Type Questions

oLrqfu"B Á’u Attempt All Questions. Each question carries 1/2 mark. Use the symbol (√) in the box for

marking the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. Which of the following is not component of internal environment of business-

fuEufyf[kr esa ls dkSu&lk O;olk; ds vkarfjd Ik;kZoj.k dk ?kVd ugh gS\

a) Factory Conditions

dkj[kkuksa dk okrkoj.k

b) Management Information System

Áca/kdh; lwpuk O;oLFkk

c) Objectives of Business

O;olk; ds mns~~’;

d) Demographic Environment

tula[;k laca/kh ifjn``’;

2. Where is the Headquarter of “IMF” situated?

vUrjjk"Vªh; eqnzk dks"k (IMF) dk eq[;ky; dgk gSa& a) New York b) Washington

U;w;kdZ okf’kaxVu c) London d) Manila

yanu euhyk

3 W.T.O. is-

MCyw- Vh- vks- gS& a) World Treaty Organization b) World Trade Organization

fo’o laf/k laxBu fo’o O;kikj laxBu c) World Transaction Organization d) None of These

fo’o lkSnk laxBu buesa ls dksbZ ugh

4 Which of the following is a characteristic of a Multinational Corporation?

fuEufyf[kr esa ls dkSu lh cgqjk"Vªh; fuxe dh fo’ks"krk gS& a) International activities b) Transfer of resources

vUrjk"Vªh; fØ;kdyki lk/kuksa dk gLrkUrj.k

c) Multinational Management d) All of These

cgqjk"Vªh; Áca/k mijksDr lHkh

Roll No.

Enrollment No Enrollment

No.


2

5 Main components of Micro Environment is-

fof’k"V Ik;kZoj.k ds Áeq[k la?kVd gS&

a) Supplier b) Financial Intermediates

vkiwfrZdrkZ foRrh; e/;LFk c) Competitions d) All of these

Áfr}Unh mijksDr lHkh

6. Business Environment can be divided in to-

O;kolkf;d Ik;kZoj.k dks fuEufyf[kr Hkkxks esa foHkkftr fd;k tkrk gS&

a) 2 Parts b) 3 Parts

nks Hkkxksa esa rhu Hkkxksaa esa c) 4 Parts d) None of these

pkj Hkkxksa esa buesa lss dksbZ ugha

7. Economic Reforms in India applies from-

Hkkjr esa vkfFkZd lq/kkj ykxw fd;s x;s& a) 1990 b) 1991

lu~ 1990 lu~ 1991

c) 1992 d) 1993

lu~ 1992 lu~ 1993

8. PLC Stands for-

Ikh-,y-lh- dk vFkZ gS& a) Public Licensed Company

ifCyd ykbZlsUl dEiuh b) Private Licensed Company

ÁkbosV ykblsflUl dEiuh

c) Private Limited Company

ÁkbosV fyfeVsM dEiuh d) Public Limited Company

ifCyd fyfeVsM dEiuh

9. LPG Stands for

,y-ih-th- dk vFkZ gS& a) Liquid Petroleum Gas

fyDohM isVªksfy;e xSl

b) Liberalization Privatization Globalization

c) fyczykbZts’ku ÁkbosVkbts’ku Xykscykbts’ku c) Limited Public Government

fyfeVsM ifCyd xoZesUV d) None of these

buesa ls dksbZ ugha

10. Which is not an Indian Multinational Company?

fuEu esa ls Hkkjr esa fLFkr cgqjk"Vªh; dEiuh ugh gS& a) Hindustan Unilever b) Asian Paints

fgUnqLrku ;wfufyoj ,f’k;u isUV c) Procter & Gamble d) Wipro

ÁksDVj ,.M xsysEcj foizks

3

11. FEMA relates to-

Qsek lEcaf/kr gS& a) Foreign & External matters

fons’kh rFkk ckg~~; ekeys ls b) Foreign Exchange Management

fons’kh fofue; Áca/ku

c) Fiscal & Economic Matters

jktdks"kh; rFkk vkfFkZd ekeys ls d) None of these

mijksDr esa ls dksbZ ugha

12. E-commerce stands for

bZ&dkelZ dk vFkZ gS& a) Electronic Commerce b) Economic Commerce

bysDVªkfuDl dkelZ bdksukfEkDl dkelZ

c) External commerce d) None of these

,DlVªuy dkelZ mijksDr esa ls dksbZ ugha

13. Which of the organization is not included in World Bank Organization?

fo’o cSad lewg esa dkSu&lk laxBu lfEefyr ugha gS\

a) IMF b) IBRD

vkbZ ,e ,Q- vkbZ ch vkj Mh-

c) IFC d) IDA

vkbZ ,Q lh- vkbZ Mh ,-

14. Indian Economy is-

Hkkjrh; vFkZO;oLFkk gS& a) Mixed b) Capitalistic

fefJr iw¡thoknh

c) Socialistic d) None of these

lektoknh mijksDr esa ls dksbZ ugh

15. Models of E-commerce are-

bZ&okf.kT; ds ek¡MYl gS& a) 𝐵2B b) 𝐵2C

c) 𝐵2G d) All of these

mijksDr lHkh

16. The Economic Environment does not include-

vkfFkZd okrkoj.k esa fuEu dk lekos’k ugha gksrk& a) Capital Market b) Money market

iw¡th cktkj eqnzk cktkj c) Market conditions d) Climate

cktkj dh fLFkfr tyok;q

17. Enforcement year of Patents Act in India is-

Hkkjr esa isVs.V vf/kfu;e ykxw gksus dk o"kZ gS& a) 1974 b) 1973

lu~ 1974 lu~ 1973

c) 1977 d) 1972

lu~ 1977 lu~ 1972

4

18. M.R.T.P. Act was enforceable from-

,dkf/kdkj ,oa ÁfrcU/kkRed O;kikj O;ogkj vf/kfu;e ¼ M.R.T.P. ½ ÁHkko’khy gqvk& a) July 1969 b) June 1970

tqykbZ 1969 twu 1970 c) December 1970 d) June 1971

fnlEcj 1970 twu 1971

19. Which of the following is known as Soft Loan Agency?

lqyHk _.k nsus okyh laLFkk fdls dgrs gS\ a) IMF b) IBRD

vkbZ ,e ,Q vkbZ ch vkj Mh-

c) IFC d) IDA

vkbZ ,Q lh vkbZ Mh ,

20. The terms of the member of State Commission is

jkT; vk;ksx ds lnL; dk dk;Zdky gksrk gS& a) 5 Years b) 10 Years

5 o"kZ 10 o"kZ c) 15 Years d) 20 Years

15 o"kZ 20 o"kZ

------------------------------

1


Business Environment Subject Code: MCOM-102

Paper Code: SRS-92


M.Marks : 60

Section – B

[k.M&^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)

Attempt all questions (each question carries 4 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSa)

Q.No.2. “Business is the product of environment”. Explain.

**O;olk; okrkoj.k dh mit gS** Li"V dhft;sA

OR

Explain economic liberalization and globalization.

vkfFkZd mnkjhdj.k ,oa oS’ohdj.k dks le>kb,A

Q.No.3. Explain in brief the elements of Economic environment.

vkfFkZd okrkoj.k ds ?kVdks dk la{ksi esa o.kZu dhft,A OR

What are the objectives of EXIM policy?

vk;kr&fu;kZr uhfr ds mns~~’; D;k gS\

Q.No.4. Explain the legal Environment of Business.

O;olk; ds oS/kkfud okrkoj.k dks le>kb;sA OR

State the objectives of MRTP Act.

**,dkf/kdkj ,oa Áca/kkRed O;ogkj vf/kfu;e** ds mns~~s’; crkb,A

Q.No.5. Explain the concepts of social responsibility of business.

O;olk; ds lkekftd nkf;Ro dh vo/kkj.kk Li"V dhft,A OR

Write a brief note on Foreign Investment in India.

Hkkjr esa fons’kh fofu;ksx ij laf{kIr fVIi.kh fyf[k;sA

Q.No.6. Explain Electronic Payment System.

bysDVªkfud Hkqxrku Á.kkyh dks le>kb;sA OR

What is Online Internet?

vk¡u ykbu bUVjusV D;k gS\

Roll No.

2

Section C

[k.M&^l^ (Long answer type questions)

(nh/kZ mRrjh; iz’u) Attempt all questions (each question carries 8 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSa½

Q.No.7. Explain in detail the significance or need of study of the business environment.

O;kolkf;d okrkoj.k ds v/;;u dh egÙkk rFkk vko’;drk dks foLrkj ls le>kb,A OR

Give arguments for and against of Globalization.

oS’ohdj.k ds i{k o foi{k esa vius rdZ ÁLrqr dhft;sA

Q.No.8. What do you understand by Monetary Policy? Explain its objectives and

limitation in developing countries.

ekSfnzd uhfr ls vki D;k le>rs gS\ fodkl’khy ns’kksa esa mlds mns~~’;ksa ,oa lhekvksa dh

foospuk dhft,A OR

Discuss the role of Government in Capitalist Economy.

Ik¡wthoknh vFkZO;oLFkk esa ljdkj ds ;ksxnku dh foospuk dhft,A

Q.No.9. Explain in brief the main provision of Foreign Exchange Management Act.

**fons’kh fofue; ÁcU/ku vf/kfu;e** ds Áeq[k Áko/kkuksa dkss laf{kIr esa le>kb,A OR

Narrate the provisions relating to composition and power of Directorate of

Enforcement.

ÁorZu funsZ’kky; ds xBu ,oa vf/kdkjks laca/kh Áko/kkuksa dks crkb;sA

Q.No.10. Explain culture and discuss the main components of culture.

laLÑfr dk vFkZ le>kb, rFkk laLÑfr ds Áeq[k miknkuks dks le>kb,A OR

What is the “DOHA” Conference? Explain the main characteristics of “DOHA”

Conference.

fo’o O;kikj laXkBu dk *nksgk* lEesyu D;k gS\ nksgk ?kks"k.kk&i= dh Áeq[k fo’ks"krkvksa

dks le>kb;sA

Q.No.11. Discuss the security measures used in E-commerce.

bZ&dkelZ esa mi;ksx fd;s tkus okys lqj{kk mik;ksa dks crkb;sA OR

What is the present position of the internet? Discuss the employment

opportunities from internet.

bUVjusV dh orZeku fLFkfr D;k gS\ D;k jkstxkj ds volj ÁkIr gksrs gS\ foospuk

dhft,A

--------------------------------------

1


Advanced Accounting Subject Code: MCOM -103

Paper Code: SRS-93 Time : 20 Minutes

M.Marks : 10

Section A

Objective Type Questions

Attempt All Questions (Each question carry 1/2 mark). Use the symbol (√) in the box for

marking the correct answer.

Q. No. 1. Choose the correct answer-

1. Income Tax paid by a Sole Proprietor on his business income should be -

a) Debited by the Trading Account

b) Deducted from the Capital Account

c) Debited by the Profit & Loss Account

d) Recorded in all accounts

2. Closing Stock is valued at -

a) Book value

b) Market value

d) Book value or market value, whichever is less

d) Book value or market value, whichever is more

3. Cheque issued but not presented for payment are:

a) Recorded in cash book b) Recorded in pass book

c) Not recorded at all d) Recorded in both

4. Bank Reconciliation Statement is prepared to:

a) Ascertain the cash book balance

b) Ascertain the bank balance

c) Reconcile balance as shown by cash book with that shown by the

pass book

d) All Banks


Roll No.

Enrollment No.

2

5. An amount of Rs. 200 received from P credited to Q would affect-

a) Account of P&Q b) Cash Account

c) P’s Account d) Q’s Account

6. Bad debts recovered and credited to the debtors account would:-

a) Increase the profit b) Decrease the profit

c) Increase the loss d) No effect on profit

7. In case a Sports Fund is kept, expenses on account of sports events should be –

a) Charged to the Sports Fund

b) Charged to the Income and Expenditure Account

c) Taken to the Balance Sheet on the assets side

d) Receipt and Payment Account

8. Receipt & Payment Account records receipt and payment of –

a) Capital nature only b) Revenue nature only

c) None of these d) Both (a) and (b)

9. The amount of opening stock can be ascertained by preparing -

a) Memorandum Trading Account b) Total Creditors Account

c) Opening Statement of Affairs d) Profit & Loss Account

10. If the rate of gross profit is 25% of sales and the cost of goods sold is Rs.1,00,000,

the amount of gross profit will be -

a) 25,000 b) 20,000

c) 33,333 d) 30,000

11. The main objectives of the average clauses is to –

a) Encourage full insurance

b) Encourage under insurance

c) Discourage full insurance

d) Discourage under insurance

3

12. In case the average clauses the loss is suffered by both the insurer and the

insured-

a) In the ratio of risk covered b) In equal ratio

c) Only by insurer d) Only by insured

13. Investment Account is –

a) Real A/c b) Personal A/c

c) Nominal A/c d) Natural A/c

14. Brokerage is ……………..in the cost of investment in the basis of purchaser of

investment.

a) Added b) Divide

c) Multiply d) Subtracted

15. Book debts are shown under-

a) List A b) List E

c) List F d) List D

16. Amount due to Government or local authority is a –

a) Secured claim b) Unsecured claim

c) Preferential claim d) Un preferential claim

17. Voyage Account is a ……………..Account.

a) Real b) Nominal

c) Personal d) None of these

18. In the event of amalgamation of partnership firms, the goodwill of each business

is credited to the partners of the respective firms in:

a) Old profit sharing ratio b) Capital ratio

c) New profit sharing ratio d) Equal distribution

19. In the event of dissolution of a partnership firm, the provision for doubtful debts

is transferred to-

a) Realization A/c. b) Debtors A/c

c) Partner’s Capital A/c d) Creditors A/c

4

20. In the absence of any contact to the contrary, capital profit on dissolution of a

partnership firm is credited to the partners.

a) In Capital Ratio b) Equally

c) In profit sharing ratio d) None of these

----------------------------------

1


Advanced Accounting Subject Code: MCOM -103

Paper Code: SRS-93


M.Marks : 60

Section – B Short Answer Type Questions)

Attempt all questions (each question carry 4 marks)

Q.No.2. Give adjustment entries for the following items which came to notice after the

preparation of the trial balance:

a) 5% provision for doubtful debts on Rs.1,05,000 debtors.

b) Salary paid in advance Rs. 5,000

c) Prepaid insurance Rs. 500

d) Depreciate building (book value of Rs.3,00,000 @ 5%.)

OR

The Manager is entitled to a commission of 5% on net profit after charging his

commission. Net profit before charging commission is Rs.84,000. Find out the

amount of commission payable to the Manager.

Q.No.3. How would you rectify the errors of the last year so that current year’s profit may

not be affected?

OR

How will you convert Income & Expenditure Account into Receipt & Payment

A/c?

Q.No.4. Calculate from the following data the amount of permissible increased working

expenses;

Short sales Rs.10,000, Rate of gross profit 20%, increased working expenses

Rs.1000/-, insured standing charges Rs.5000/-, short sales avoided through

increased cost of working Rs.4000/-, Net profit Rs.5000/-.

OR

From the following data calculate the amount of Bills Receivable as on

31.12.2013.

Rs. Rs.

BR as on 1.1.2013 10,000 Cash received on a/c of Bill

Receivable

5,000

BR received during the year 30,000 Bill Receivable dishonoured 5,000

BR discounted from the

bankers

10,000 Bill Receivable endorsed in

favour of creditors

5,000

Q.No.5. What is Voyage in progress? How is it calculated?

OR

How will you deal with joint and separate estates of partners in insolvency?

Roll No.

2

Q.No.6. Pass Journal Entries in the book of firm (sales of firm)

OR

Pass Journal Entries in the book of firms. (Amalgamation)

Section C (Long answer type questions)

Attempt all questions (each question carry 8 marks)

Q.No.7. What is meant for provision for discount on debtors? How are the relevant

accounts prepared? How will you calculate the amount for provision for discount

on debtors?

OR

Give the main limitation of final statements. What safeguards can be provided

against the preparation of false statements?

Q.No.8. Rectify the following errors. Calculate the difference in the trial balance. Prepare

Suspense Account and find out the effect of these errors on net profit of last year.

i) Goods of the value of Rs.2,100 purchased from Ram Chandran were

recorded through sales book.

ii) Received final dividend of Rs.200 from Roy whose account had already

been written off as bad debt, was credited to his new opened account.

iii) An item of Rs.2000 related to prepaid rent was omitted to be brought

forward.

iv) Bill received from Vasudev for repairs done to furniture for Rs.100 and

furniture supplied for Rs.1000/- was entered in the invoice book at

Rs.1,100/-.

v) A sale of Rs.347 to Kishore was entered in the sales book as Rs.437.

Kishore was, however debited with Rs.743.

OR

From the following particulars, calculate the amounts to be shown in the income

and expenditure account during the year 2013-14.

i) Amount paid for stationery during the year as per Receipt & Payment A/c

Rs.1080/-.

1.4.2013 31.3.2014

Stock of stationery 300 50

Creditors for stationery 200 130

Adv. Payment for stationery 20 30

ii) Subscription received during the year as per Receipts & Payments

Account Rs.28,680/-.

1.4.2013 31.3.2014

Subscription outstanding 2,400 3,000

Subscription received in advance 1,800 1,080

3

iii) Subscription received in 13-14 as:

2012-13 – Rs.10,000, 2013-14 – Rs.90,000, 2014-15 - Rs.8,000.

Subscription outstanding in 2012-13 – Rs.15,000/-, 2013-14 – Rs.20,000.

Subscription received in advance in 2013-14 for 13-14 – 13,000 for 2014-

15 – Rs.4000/-.

Life Membership Subscription received in 2013-14 – Rs.2,000/-.

iv) Subscription received in 2013-14 as:

2012-13 – Rs.5,000, 2013-14 Rs.30,000, 2014-15 Rs.6000/.

Subscription outstanding on Dec. 31, 2012-13 – 6000/-.

Subscription outstanding on Dec.31, 2013-14 – Rs.5,000/-

Subscription received in advance on Dec. 31, 2012-13 Rs.6000/-.

Q.No.9. State briefly how you would convert a set of books, which had been kept on the

Single Entry into the Double Entry which a prospective effect and retrospective

effect.

OR

What do you mean by “loss of profit insurance”? What items would normally be

covered by such an insurance?

Q.No.10. On 1st July 2012 Sen Investment Ltd. held Rs.1,00,000, 6% Dec of X Ltd. in the

books at Rs.95,600. Interest is payable on 31st July and 31

st January. On 1

st Sept.

2012, a further Rs.50,000 of the debentures in X Ltd. were booked at Rs.98 cum

interest and on 1st Jan. 2015 a further Rs.40000 debentures were bought at Rs.97

ex-interest. On 31st March 2015 Rs.80000 debentures were sold at Rs.101 cum

interest and on 15th

June Rs.60,000 debentures were sold at Rs.102 ex-interest.

OR

The assets of a merchant on 30 June 2012 as shown by his books were Rs.45,000

and his liabilities Rs.31,000. He filed his insolvency petition and estimated his

deficiency to be Rs.22,000. After making the above estimate, he found that the

following items were not recorded in his books.

a) Interest @ 10% on his capital from 1st Jan. 2012.

b) Amount due as wages Rs.200; as salaries Rs.500, as rates and taxes Rs.300, as

rent Rs.500.

c) A contingent liability for Rs.3000 on bills discounted by him for Rs.8000/-.

d) A loan of Rs.5000 taken from a friend for the marriage of his daughter.

Q.No.11. Differentiate between dissolution of partnership and dissolution of firm. State the

circumstances under which a partnership firm may be dissolved.

OR

When does the implied authority of a partner to bind the firm terminate in the

event of dissolution of a Partnership Firm?

----------------------------

1


Cost Analysis and Control Subject Code: MCOM-104

Paper Code: SRS-94

Time : 20 Minutes

M.Marks : 10

Section A

[k.M v

(Objective Type Questions)

¼oLrqfu"B Á’u½

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for marking

the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA lgh mÙkj gsrq fn;s x;s ckDl esa () fpUg dk iz;ksx djsaA

Q. No. 1. Choose the correct answer-

lgh mÙkj pqfu,&

1. “Cost is the monetary measure of value of economic services acquired by the

firm.” Whose definition is this?

^ykxr fdlh O;kolkf;d laLFkk }kjk izkIr dh xbZ vkfFkZd lsokvksa ;k lqfo/kkvksa ds ewY; dh

ekSfnzd eki gSA** ;g fdldh ifjHkk"kk gS\

a) Lynch-R.M. b) Shilling Law-G

fyap vkj- ,e- f’kfyax ykW th

c) Corner d) W.W. Bigg

dkuZj MCY;w- fcx

2. The object of cost accounting is:

ykxr ys[kkadu dk mís’; gS%

a) To Ascertain Cost

ykxr Kkr djuk

b) To Control Cost

ykxr ij fu;a=.k djuk

c) To Determine Tender price

Vs.Mj fufonk ewY; Kkr djuk

d) All of these

mijksä lHkh

3. Select the indirect expenses from the following:

fuEu esa ls tks vizR;{k&O;; gks mldk p;u djs%

a) Octroi b) Mining Royalty

pqaxh vf/kdkj ’kqYd

c) Freight d) Selling expenses

jsy fdjk;k fcØh O;;


Roll No.

Enrollment No.

2

4. Suitable costing method for cooler industry is:

dwyj m|ksx ds fy, mi;ksxh ykxr fof/k gS%

a) Unit costing method b) Multiple costing method

bdkbZ ykxr fof/k cgqla[;d ykxr fof/k

c) Operating costing method d) None of these

ifjpkyu ykxr fof/k mijksä esa ls dksbZ ugha

5. Loss of material due to fire is treated as:

vkx yxus ds dkj.k lkexzh dh {kfr dks ekuk tkrk gS%

a) Abnormal loss b) An overhead

vlkekU;gkfu mifjO;;

c) Direct expenses d) Normal loss

izR;{k O;; lkekU; gkfu

6. Input in a process is 20,000 units and normal loss is 5%, when finished output in the

process is only 18,500 units, there is an-

fdlh izfØ;k esa 20]000 bdkb;ka yxkbZ xbZ gSa ,oa lkekU; gkfu 5 izfr’kr gS] tc izfØ;k esa

fufeZr mRiknu 18]500 bdkb;ka gS rks ---------------------------- gksxhA

a) Abnormal gain of 500 units

500 bdkbZ;ksa dh vlkekU; cpr

b) Abnormal loss of 500 units

500 bdkb;ksa dh vlkekU; gkfu

c) No abnormal gain or loss

dksbZ vlkekU; cpr ;k gkfu ugha

d) None of these

buesa ls dksbZ ugha

7. “Process-Costing” is not applicable in ___________

^îzfØ;k ykxr ys[kkadu** buesa ugha viukbZ tkrh gS --------------------------------- a) Chemical Industry b) Transport Services

jlk;u m|ksx ifjogu lsok,a

c) Oil Industry d) Paper Industry

rsy m|ksx dkxt m|ksx

8. Case from crushing process in oil industry is called-

rsy m|ksx esa ihM+u ls fudyus okyh [kyh dks ---------------------------- dgrs gSa%

a) By product b) Main product

miksRikn eq[; mRikn

c) Co-product d) Wastage

lg mRikn {k;

9. Operating costing method is not applied in ___________

^îfjpkyu&ykxr fu/kkZj.k fof/k** -------------------------- esa iz;qDr ugha dh tkrh gSA

a) Printing Press b) Cinema House

NikbZ izsl flusek x``g

c) Hotel d) Nursing Home

gksVy esa uZflax&gkse

3

10. Annual consumption of material is 3,00,000 units and its economic order quantity is

4,000 units, then number of order to be placed during the year will be __________

fdlh lkexzh dk okf"kZd miHkksx 3]00]000 bdkbZ;k¡ gks rFkk vkfFkZd vkns’k ek=k 4]000

bdkbZ;k¡ gks rks o"kZ Hkj esa fn, tkus okys vkns’kksa dh la[;k gksxh ----------------------------

a) 75 b) 25

75 25

c) 150 d) 12

150 12

11. “Break even analysis indicates at what level cost and revenue are in equilibrium.”

Whose definition is this?

^le&foPNsn fo’ys"k.k ;g bafxr djrk gS] fd fdl Lrj ij ykxr o vkxe larqyu esa

gSaA** ;g fdldh ifjHkk"kk gS\

a) H. Bliss b) J. Batty

,p- fCyl ts- cSV~~Vh

c) Jordon d) Matz. Curry & Frank

tksZMZu ekV~~t] dqjh ,oa ÝSad

12. “Marginal Costing” is also known as:

^^lhekUr ykxr ys[kkadu** dks fuEu uke ls Hkh tkuk tkrk gS%

a) Job costing b) Uniform costing

midk;Z ykxr ys[kkadu ,d :i ykxr ys[kkadu

c) Absorption costing d) Direct costing

vo’kks"k.k ykxr ys[kkadu izR;{k ykxr ys[kkadu

13. Break even sales is ascertained by the following formula:

lefoPNsn foØ; jkf’k fuEufyf[kr lw= }kjk Kkr djrs gSa%

a) 𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡 𝑋 𝑆𝑎𝑙𝑒𝑠

𝑆𝑎𝑙𝑒𝑠 −𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝐶𝑜𝑠𝑡 b)

𝑆𝑎𝑙𝑒𝑠 −𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝐶𝑜𝑠𝑡

𝑆𝑎𝑙𝑒𝑠

fLFkj ykxr × foØ; foØ;&ifjorZu'khy ykxr

foØ;&ifjorZu'khy ykxr foØ;

c) 𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡

𝑆𝑎𝑙𝑒𝑠 𝐶𝑜𝑠𝑡 d) None of these

fLFkj ykxr mijksä esa ls dksbZ ugha

foØ; ykxr

14. When sales in first year amounted to Rs. 5,00,000 and in second year Rs. 10,00,000

and total cost of sales Rs. 5,20,000 and Rs. 9,00,000 respectively, what is profit-

volume percentage?

Tkc izFke o"kZ dh fcØh 5]00]000 :- f}Ùkh; o"kZ dh 10]00]000 :- gks ,oa dqy ykxr

5]20]000 :- o 9]00]000 :- Øe’k% gks rks ykHk ek=k izfr’kr D;k gksxh\

a) 24% b) 16%

24 izfr'kr 16 izfr'kr

c) 76% d) None of these

76 izfr'kr mijksä esa ls dksbZ ugha

4

15. “Budgetary-control is a system which uses budgets as a means of planning and

controlling all aspects of producing and selling commodities or service.” Whose

definition is this?

^ctV fu;a=.k ,d iz.kkyh gS] ftlds vUrxZr fdlh oLrq ds mRiknu vFkok foØ; lsok

lEcU/kh lHkh igyqvksa ds fu;kstu rFkk fu;a=.k esa ctV dks lk/ku ds :Ik esa iz;ksx fd;k

tkrk gSA** ;g ifjHkk"kk fdldh gS\

a) J. Batty b) Keller

ts- csV~~Vh dsyj

c) Niles d) Hilgert

ukbZYl fgyxVZ

16. Budget is prepared ____________

ctV cuk;k tkrk gS -----------------------------

a) Financial year

foÙkh; o"kZ esa

b) In advance for a specified period

fuf’pr vof/k ls iwoZ

c) After a specified period

fuf’pr vof/k ds ckn

d) None of these

mijksä esa ls dksbZ ugha

17. Production Budget is based on ____________

mRiknu ctV ------------------------- ij vk/kkfjr gSA

a) Cash Budget b) Sales Budget

jksdM+ ctV foØ; ctV

c) Labour Budget d) Material Budget

Je ctV lkexzh ctV

18. Cost audit assists the ___________

Ykkxr vads{k.k ---------------------------- lgk;rk djrk gSA

a) Government b) Financial auditor

ljdkj dh foÙkh; vads{kd dh

c) Public d) None of these

turk dh mijksä esa ls dksbZ ugha

19. Which is not the Synonyms of “Material Usage Variance”?

fuEufyf[kr esa ls dkSu lk ^^lkexzh&iz;ksx&fopj.k** dk i;kZ;okph ugha gS\

a) Material revised usage

lkexzh la’kksf/kr iz;ksx fopj.k

b) Material quantity variance

lkexzh ek=k fopj.k

c) Material Efficiency variance

lkexzh dq’kyrk fopj.k

d) All of these

mijksä lHkh

5

20. Which formula is used for calculating “Idle Time Variance”?

^^dk;Zghu le; fopj.k** dh x.kuk ds fy, dkSu&lk lw= iz;qDr gksrk gS\

a) IT × SR (Idle Time × Standard Rate )

dk;Zghu le; × Áekfir nj

b) IT × AR (Idle Time × Actual Rate)

dk;Zghu le; × okLrfod nj

c) IT × NR (Idle Time × Normal Rate)

dk;Zghu le; × lkekU; nj

d) IT × AR (Idle Time × Average Rate)

dk;Zghu le; × vkSlr nj

---------------------------

1


Cost Analysis and Control Subject Code: MCOM-104

Paper Code: SRS-94 Time : 2 Hrs.40 Mts.

M.Marks : 60

Section B

[k.M c (Short Answer Type Questions)

(y?kq mÙkjh; iz’u)


lHkh iz’uksa ds mÙkj nsaA lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSA

Q.No. 2. Discuss the characteristics of an ideal system of Cost Accounting.

,d vkn’kZ ykxr ys[kkadu i)fr dh fo’ks"krkvksa dk o.kZu dhft,A

OR

What is meant by “Material Control”? Why is it considered as an important part

in cost accounting system?

Lkkexzh&fu;a=.k ls D;k vk’k; gS\ ykxr ys[kkadu dk ;g ,d egRoiw.kZ vax D;ksa

le>k tkrk gS\

Q.No. 3. Distinguish between job costing and process costing.

midk;Z ykxr ys[kkadu ,oa izfØ;k ykxr ys[kkadu esa vUrj crkb,A

OR

State the meaning of operating cost. What are the differences between absolute

and commercial ton-kms.

ifjpkyu ykxr dk vFkZ crkb,A ifj’kq) ,oa okf.kfT;d Vu&fdyksehVj esa D;k vUrj

gS\

Q.No. 4. Explain the concept of Marginal Cost. What are the main limitations of Marginal

Costing?

lhekUr ykxr dh vo/kkj.kk Li"V dhft,A lhekUr ykxr i)fr dh eq[; lhek,a D;k

gSa\

OR

What do you mean by “Inter Firm Comparison”? Describe its advantages.

^^vUr% QeZ rqyuk** ls vki D;k le>rs gSa\ blds ykHkksa dk o.kZu dhft,A

Q.No. 5. What is “Budgeting”? Discuss the objects of Budget.

^^ctVu** D;k gS\ ctV ds mís’;ksa dks crkb,A

OR

What is Cost Audit? Discuss the various types of Cost Audit.

^^ykxr&vads{k.k** D;k gS\ ykxr&vads{k.k ds fofHkUu izdkjksa dks le>kb,A

Q.No. 6. What do you mean by “Standard Costing”? What are the objectives of Standard

Costing?

^îzeki ykxr** ls vki D;k le>rs gSa\ izeki ykxr ds mís’; D;k gSa\

OR

What is variance analysis? What is the importance of variance in costing?

^^fopj.k&fo’ys"k.k** D;k gS\ ykxr ys[kkadu esa fopj.k dk egRo crkb,A

Roll No.

2

Section C

[k.M l (Long Answer Type Questions)

(nh?kZ mÙkjh; iz’u)


lHkh iz’uksa ds mÙkj nsaA lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSA

Q.No. 7. Explain the various concepts of cost. What is their utility to a producer? Describe

the benefits obtained from cost accounts.

fofo/k ykxr vo/kkj.kkvksa dh O;k[;k dhft,A ,d mRiknd dks mudh D;k mi;ksfxrk

gS\ ykxr ys[kksa ls izkIr ykHkksa dk o.kZu dhft,A OR

What is meant by “Overhead Accounting”? Give various methods of absorbing

overhead and discuss any two of these in detail giving their merits and demerits.

^^mifjO;;&ys[kkadu** dk D;k vFkZ gS\ mifjO;; ds cVokjs dh fofHkUu i)fr;k¡ crkb,

rFkk muesa ls fdlh nks dk] mlds xq.k rFkk nks"k crkrs gq, iw.kZ o.kZu dhft,A

Q.No. 8. Define “Operating-Costing”. Prepare a transport operating cost-sheet with

imaginary figures and discuss the various items included in it.

^îfjpkyu&ifjO;;** dh ifjHkk"kk nhft,A ,d ;krk;kr ifjpkyu ykxr i=d

dkYifud vadksa lfgr rS;kj dhft, ,oa blesa lfEefyr enksa dks le>kb;sA

OR

The production of a factory passes through three process X, Y and Z. Given below

are the expenses of these three process.

,d dkj[kkus dk mRiknu rhu fof/k;ksa ,Dl] okbZ rFkk tsM ls gksdj xqtjrk gSA uhps

bu rhu fof/k;ksa ds O;; fn;s x;s gSa%

Process-„X‟

[fof/k&,Dl]

Rs. ¼:-½

Process-„Y‟

[fof/k&okbZ]

Rs. ¼:-½

Process-„Z‟

[fof/k&tsM]

Rs. ¼:-½

Materials [lkexzh] 10,000 5,000 2,500

Wages [etnwjh] 15,000 7,673 7,485

Indirect Expenses [vizR;{k O;;] 2,500 2,500 3,750

Normal Wastage [lkekU; {k;] 4% 10% 10%

Unit introduced in process „X‟ 50,000 of value Rs. 20,000

[,Dl fof/k esa 50]000 bdkbZ;ka 20]000 :i;s ewY; dh yxkbZ xbZ]

The wastage of process „X‟ is sold @ Rs. 10 per 100 units and that of process „Y‟

and „Z‟ @ Rs. 25 and Rs. 10 per 100 units respectively. The finished goods of

process „Z‟ is fully transferred to Finished Goods Stock Account. The output of

process „X‟=47,520 units, of process „Y‟ 53,460 units and of process „Z‟ 47,960

units was recorded. Showing the various types of wastages, Prepare Process

Accounts.

^,Dl* fof/k dk {k; 10 :- izfr 100 bdkb;ka ,oa fof/k ôkbZ* rFkk fof/k ^tsM* dk {k;

Øe’k% 25 :- ,oa 10 :- izfr 100 bdkb;ksa ds fglkc ls cspkA ^tsM* fof/k dk iw.kZ

fufeZr eky] fufeZr eky [kkrs esa vUrfjr fd;k x;kA fof/k ^,Dl* dk mRiknu 47]520

bdkb;ka] fof/k ôkbZ* dk 53]460 bdkb;ka o fof/k ^tsM* dk 4]7960 bdkb;ka jgkA fofHkUu

izdkj ds {k;ksa dks n’kkZrs gq, fof/k ys[ks rS;kj dhft,A

3

Q.No. 9. What do you understand by Break Even Point? How it is calculated? Discuss the

importance of B.E.P. analysis in managerial decisions.

^^le foPNsn fcUnq** ls vki D;k le>rs gSa\ bldh x.kuk dSls dh tkrh gS\

lefoPNsn&fo’ys"k.k dk izcU/kdh;&fu.kZ;ksa esa egRo crkb,A

OR

What is the role of Marginal Costing in the decision of “Make or Buy”? Discuss

the other factors also, which effect this decision?

^^cukvksa ;k [kjhnks** fu.kZ; esa lhekUr&ykxr dh D;k Hkwfedk gS\ bl fu.kZ; dk izHkkfor

djus okys vU; dkjdksa dh foospuk Hkh dhft,A

Q.No. 10. What is “Budgetary Control” and how is it exercised? What precautions should be

taken while preparing the budget to make it more serviceable? Explain.

^^ctVjh fu;a=.k** D;k gSa\ ;g dSls fØ;kfUor fd;k tkrk gS\ ctV cukrs le; D;k

lko/kkfu;k¡ j[kuh pkfg, rkfd og vf/kd lsokizn gks lds\ le>kb;sA

OR

As a Cost-Auditor of a large organization describe the procedure you would adopt

with regard to labour and material costs.

,d cM+s O;olk; ds ykxr&vads{kd ds tkrs] vki Je ,oa lkexzh ykxrksa ds lEcU/k esa

tks fof/k viuk;saxs mldk o.kZu dhft,A

Q.No. 11. Explain the meaning of “Standard-Costing”. State its advantages and limitations.

^îzeki ykxr ys[kkadu** dk vFkZ le>kb;sA blds ykHk o lhekvksa dk o.kZu dhft,A

OR

From the following data calculate-

a) Labour Cost Variance

b) Labour Rate Variance

c) Labour Efficiency Variance

Information as per cost sheet are as follows:

fuEufyf[kr leadksa ls x.kuk dhft,&

v½ Je ykxr fopj.k

c½ Je nj fopj.k

l½ Je dq’kyrk fopj.k

izeki ykxr i=d ds vk/kkj ij fooj.k bl izdkj gS%

i) Standard Time → 4 Hours per unit

[izekfir le;] & [izfr bdkbZ 4 ?k.Vs]

ii) Standard Rate → Rs. 5 per Hours

[izekfir nj] & [ik¡p :- izfr ?k.Vs]

iii) Actual Production → 750 units

[okLrfod mRiknu] & [750 bdkbZ;ka]

iv) Hour Taken → 3100 Hours

[yxk gqvk le;] & [3100 ?k.Vs]

v) Idle Time → 100 Hours

[dk;Zghu le;] & [100 ?k.Vs]

vi) Actual Rate → Rs. 4.90 per hour

[okLrfod nj] & [:- 4-90 izfr ?k.Vs]

----------------------

Documents

M.Com. First Semester Examination (Year 2015) Management ...€¦ · First Semester Examination (Year 2015) Management Concept Subject Code: MCOM-101 Paper Code: SRS-91 Time : 20