Printed Pages – 1

N-200991

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

ADVERTISING and SALES MANAGEMENT

Paper : First

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ¬˝àÿ∑§ ¬˝‡ŸÊ¥ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U– ¬˝‡Ÿ ¬òÊ ◊¥ ¬˝àÿ∑§ ¬˝‡Ÿ ∑§ Á‹∞ ÁŸœÊ¸Á⁄Uà ‡ÊéŒ ‚Ë◊Ê wzÆ „ÒU–

Note: Attempt all questions. Each question carries equal marks. Word limit of each question is 250 words.

1. ““ÁflôÊʬŸ ¬⁄U √ÿÿ Á∑§ÿÊ „ÈU•Ê œŸ ’∑§Ê⁄U „ÒU–”” ÄÿÊ •Ê¬ ß‚ ∑§ÕŸ ‚ ‚„U◊à „Ò¥U? •¬Ÿ ©UûÊ⁄U ∑§Ë ¬ÈÁCÔU ◊¥ ∑§Ê⁄UáÊ ŒËÁ¡ÿ–

“Money spent on Advertisement is a waste.” Do you agree with this statement? Give reasons for your answer.

2. ÁflôÊʬŸ ¬˝Áà ÄÿÊ „ÒU? ∞∑§ ÁflôÊʬŸ ¬˝Áà ∑§ •Êfl‡ÿ∑§ Ãûfl ∑§ÊÒŸ-∑§ÊÒŸ ‚ „Ò¥U? ’ÃÊß∞–

What is Advertisement Copy? What are the main elements an advertising copy? Explain.

3. ÁflôÊʬŸ ’¡≈U ÄÿÊ „UÊÃÊ „ÒU? ÁflôÊʬŸ ’¡≈U ÁŸœÊ¸⁄UáÊ ∑§ …¢Uª ‚◊¤ÊÊß∞–

What is Advertising Budget? Describe the various methods of allocating advertising budget.

4. Áfl∑˝§ÿ ∑§Êÿ¸ ∑§Ê ¡ËflŸflÎÁûÊ ∑§ M§¬ ◊¥ øÈŸŸ ∑§ ‹Ê÷ ∞fl¢ „UÊÁŸÿÊ¥ ∑§Ë √ÿÊÅÿÊ ∑§ËÁ¡∞–

Discuss the advantages and disadvantages of choosing career inselling.

5. ©UŸ ÁflÁ÷㟠dÊÃÊ¥ ∑§Ê fláʸŸ ∑§ËÁ¡∞, Á¡‚◊¥ Áfl∑˝§ÃÊ ∑§Ë ÷Ã˸ ∑§Ë ¡Ê ‚∑§ÃË „Ò¥U?

Discuss the various sources from which salesman can be recruited?

[ 1 ] N-200991

Printed Pages – 1

N-200992

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

CONSUMER BEHAVIOUR

Paper : Second

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ¬˝àÿ∑§ ¬˝‡Ÿ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U–

Note: Attempt all questions. Each question carries equal marks.

1. ©U¬÷ÊÄÃÊ ◊ŸÊÁflôÊÊŸ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „Ò¥U? ß‚∑§ ©Ug‡ÿ ’ËÊß∞–

What do you understand by Consumer Psychology? Explain its objects.

2. ©U¬÷ÊÄÃÊ •ŸÈ‚ãœÊŸ ∑§ ßÁÄUÊ‚ ∑§Ê fláʸŸ ∑§ËÁ¡∞–

Describe history of Consumer Research.

3. ©U¬÷ÊÄÃÊ ªÁÇÊË‹ÃÊ ∑§Ê flªË¸∑§⁄UáÊ ∑§ËÁ¡∞–

Classify Consumer-Mobility.

4. “Sfl× ∑§Ê ¬˝ÁÃÁ’ê’” ÁflcÊÿ ¬⁄U ‹π Á‹Áπ∞–

Write a note on ‘Self-Images’.

5. ‚Ê◊ÊÁ¡∑§ flª¸ ªÁÇÊË‹ÃÊ ∑§ ¬˝∑§Ê⁄U ‚◊¤ÊÊßÿ–

Explain types of Social-class Mobility.

[ 1 ] N-200992

Printed Pages – 1

N-200993

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

Paper : Third

RURAL and AGRICULTURE MARKETING

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ‚÷Ë ¬˝‡ŸÊ¥ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U– ¬˝‡Ÿ ¬òÊ ◊¥ ¬˝àÿ∑§ ¬˝‡Ÿ ∑§ Á‹∞ ÁŸœÊ¸Á⁄Uà ‡ÊéŒ ‚Ë◊Ê wzÆ „ÒU–

Note: Attempt all questions. Each question carries equal marks. Word limit of each question is 250 words.

1. ÁflÃ⁄UáÊ flÊÁ„U∑§Ê•Ê¥ ∑§ ◊„Uûfl ∑§Ê ‚◊¤ÊÊßÿ–

Explain the importance of Distribution Channels.

2. ∑ΧÁcÊ ’Ê¡Ê⁄U ∑§ flªË¸∑§⁄UáÊ ∑§Ê ‚◊¤ÊÊßÿ–

Explain the classification of Agriculture Market.

3. ©U¬÷ÊÄÃÊ flSÃÈ•Ê¥ ∑§ Á‹∞ ÁflÃ⁄UáÊ flÊÁ„U∑§Êÿ¥ ÄÿÊ „Ò¥U? ß‚∑§ ∑§ÊÿÊZ ∑§Ë ÁflfløŸÊ ∑§ËÁ¡∞–

What is channels of distribution for consumer goods? Explain its functions.

4. ÁŸÿÁ◊à ’Ê¡Ê⁄U ∑§ ªÈáÊ ∞fl¢ ‚Ë◊Ê∞° ’ÃÊßÿ–

Explain the merits and limitations of regulated market.

5. ∑§ÊÀ«U S≈UÊ⁄U¡ ÄÿÊ „ÒU? ß‚∑§ ‹Ê÷Ê¥ ∑§Ê ‚◊¤ÊÊßÿ–

What is Cold Storage? Explain its advantages.

[ 1 ] N-200993

Printed Pages – 1

N-200994

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

INTERNATIONAL MARKETING

Paper : Fourth

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ¬˝àÿ∑§ ¬˝‡ŸÊ¥ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U–

Note: Attempt all questions. Each question carries equal marks.

1. •¢Ã⁄UʸCÔUËÿ Áfl¬áÊŸ ¬ÿʸfl⁄UáÊ ∑§Ë •flœÊ⁄UáÊÊ•Ê¥ ∑§Ê ’ÃÊßÿ– ß‚∑§Ê ¬˝÷ÊÁflà ∑§⁄UŸ flÊ‹ •Ê¢ÃÁ⁄U∑§ ÃÕÊ ’ÊsÔ ÉÊ≈U∑§Ê¥ ∑§Ê ‚◊¤ÊÊßÿ–

Explain the concept of International Marketing Environment. Discuss in internal and external factors.

2. ÁŸÿʸà ‚¢ª∆UŸ ÄÿÊ „ÒU? ß‚∑§ ÁŸœÊ¸⁄U∑§ ÉÊ≈U∑§Ê¥ ∑§Ê ‚◊¤ÊÊßÿ–

What is Export Organisation? Explain its factors effecting of export organisation.

3. ¬˝àÿˇÊ √ÿʬÊ⁄U ∑§Ê ÄÿÊ •Ê‡Êÿ „ÒU? ¬˝àÿˇÊ √ÿʬÊ⁄U ∑§Ë ÁflÁœÿÊ¥ ∑§Ê ’ÃÊßÿ–

What do you mean by Direct Trade? Explain the method of Direct Trade.

4. ÁŸÿʸà ‚Êπ ÄÿÊ „ÒU? ÷Ê⁄Uà ◊¥ ÿ„U ÁŸÿʸà ‚Êπ ∞fl¢ ÁflûÊ ∑§Ë ÁSÕÁà ∑§Ê ’ÃÊßÿ–

What is Export Credit? Explain status of export credit and finance in India.

5. ÁflŒ‡ÊË √ÿʬÊ⁄U ◊¥ Ám¬ˇÊËÿ ∆U„U⁄UÊflÊ¥ ∑§ ◊„ûfl ∑§Ê ‚◊¤ÊÊßÿ–

Explain the significance of balanced agreement in foreign trade.

[ 1 ] N-200994

http://www.print-driver.com/order?demolabel-en

http://www.print-driver.com/order?demolabel-en

http://www.print-driver.com/order?demolabel-en

Printed Pages – 2

N-200997

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

INDIRECT TAXES

Paper : Third (Group-E)

(Taxation)

Maximum Marks : 42 For Regular / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ‚÷Ë ¬˝‡ŸÊ¥ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U–

Note: Attempt all questions. Each questions carries equal marks.

1. ∑§ãº˝Ëÿ-©Uà¬ÊŒ ‡ÊÈÀ∑§ ∑§ •ãê¸Ã flªË¸∑§⁄UáÊ ‚ÍøË ÃÒÿÊ⁄U ∑§⁄UŸ ∑§Ë ¬˝Á∑˝§ÿÊ ‚◊¤ÊÊß∞–

Discuss the procedure for preparation of classification list under Central Excise.

2. ÁŸ◊ʸÃÊ mÊ⁄UÊ ÁŸêãÊ ‡ÊÃÊZ ¬⁄U vw,ÆÆÆ ≈UÊßÀ‚ ∑§Ë ¬ÍÌà ÁŸÿÁ◊à ÕÊ∑§ ÁflÃ⁄UáÊ ∑§Ê ŒË ¡ÊÃË „ÒUó

Manufacture supplied 12,000 tiles to its regular whole sale dealers on following terms :

G

(i) ¬˝Áà ≈UÊß‹ ’Ë¡∑§ ◊ÍÀÿ vz

Invoice price of per tile 

(ii) ¬Á⁄Ufl„UŸ √ÿÿ vz,ÆÆÆ

Transportation expenses

(iii) √ÿʬÊÁ⁄U∑§ ’ ÔUÊ Áfl∑˝§ÿ ◊ÍÀÿ ¬⁄U vÆ' ∑§Ë Œ⁄U ‚ ó

Trade discount @ 10% on selling price

(iv) ¬Ò®∑§ª (•‹ª ‚ øÊ¡¸) z,ÆÆÆ

Packing (Additional charged)

(v) S∑˝§ËŸ Á¬˝®≈Uª √ÿÿ Áfl∑˝§ÿ ◊ÍÀÿ ◊¥ ‡ÊÊÁ◊‹ vÆ,ÆÆÆ

Screen printing charges (included in invoice price)

Áfl‡ÊÊ‹ ≈UÊßÀ‚ mÊ⁄UÊ ÷ȪÃÊŸ ∑§Ë ¡ÊŸ flÊ‹Ë ©Uà¬ÊŒ ‡ÊÈÀ∑§ ∑§Ë ⁄UÊÁ‡Ê ’ÃÊß∞, ÿÁŒ ∑§⁄U ∑§Ë Œ⁄U vw.x{' (Á‡ÊˇÊÊ ©U¬∑§⁄U ‚Á„Uà „ÒU–)

Show the amount of excise duty payable by Vishal tiles, rate of duty is 12.36% (including education cess).

3. ©Uà¬ÊŒ ‡ÊÈÀ∑§ ∑§ •ãê¸Ã »È§≈U∑§⁄U ◊ÍÀÿ ¬⁄U •ÊœÊÁ⁄Uà ◊ÍÀÿÊ¢∑§Ÿ ¬hÁà ∑§Ê ‚◊¤ÊÊß∞–

Discuss the valuation method relating of MRP based on under Excise Duty.

4. ∞∑§ •ÊÿÊÃ∑§ Ÿ ∞∑§ ◊‡ÊËŸ •ÊÿÊà ∑§Ë, Á¡‚∑§Ê ’Ë¡∑§ ◊ÍÀÿ v{,ÆÆÆ «UÊÚ‹⁄U ÕÊ– ÁŸêãÊ ‚ÍøŸÊ•Ê¥ ∑§ •ÊœÊ⁄U ¬⁄U ‚Ë◊Ê ‡ÊÈÀ∑§ ∑§

Á‹∞ ◊‡ÊËŸ ∑§Ê ∑§⁄U ÿÊÇÿ ◊ÍÀÿ ôÊÊà ∑§ËÁ¡∞ó

An importar has imported a machine at invoice price of 16,000 dollars. From the following information determine the

assessable value of the machine for custom’s duty :

(i) ¬Ò®∑§ª √ÿÿ }ÆÆ «UÊÚ‹⁄U–

Packing charges 800 dollars.

(ii) „UflÊ߸ ¡„UÊ¡ ∑§Ê ÷Ê«∏UÊ y,}ÆÆ «UÊÚ‹⁄U–

Transport charges by air 4,800 dollars.

[ 1 ] N-200997

[ 2 ] N-2000222

(iii) ’Ë◊Ê ¬˝ËÁ◊ÿ◊ v,ÆzÆ «UÊÚ‹⁄U–

Insurance premium 1,050 dollars.

(iv) ÷Ê⁄UÃËÿ „UflÊ߸ •aÔU ‚ ªÊŒÊ◊ Ã∑§ ◊Ê‹ ∑§Ê ¬Á⁄Ufl„UŸ √ÿÿ G },ÆÆÆ–

Transportation charges from Indian airport to godown G 8,000.

(v) ÁŸÿʸÃ∑§ ∑§ Œ‹Ê‹ ∑§Ê ‚ÊÒŒÊ ∑§⁄UflÊŸ ∑§Ê ∑§◊ˇʟ v~Æ «UÊÚ‹⁄U

Commission paid to the broker of exporter who arranged the dial 190 dollars.

’Ê«¸U mÊ⁄UÊ ÉÊÊÁcÊà ÁflÁŸ◊ÿ Œ⁄U v «UÊÚ‹⁄U = G y|–

Exchange rate notified by the board 1 Dollars = G 47.

5. Á∑§Ÿ-Á∑§Ÿ Œ‡ÊÊ•Ê¥ ◊¥ ÁŸÿʸà ∑§Ê ◊Ê‹ ¡éà Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU?

Under what circumstances the goods for export can be confiseated?

Printed Pages – 1

N-200998

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

(Group-E : Taxation)

Paper : Fourth

SALES SERVICE TAX

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ¬˝àÿ∑§ ¬˝‡Ÿ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U–

Note: Attempt all questions. Each question carries equal marks.

1. ∑§ãº˝Ëÿ Áfl∑˝§ÿ ∑§⁄U •ÁœÁŸÿ◊, v~z{ ∑§ •ãê¸Ã ∞∑§ √ÿʬÊ⁄UË ∑§ •ãÃ⁄UʸÖÿËÿ Áfl∑˝§ÿ ¬⁄U „UÊŸ flÊ‹ ∑§⁄U ŒÊÁÿûfl ∑§Ê ÁflfløŸ ∑§ËÁ¡∞–

Discuss the tax liability of a dealer under Central Sales Tax Act, 1956.

2. ◊äÿ ¬˝Œ‡Ê flÒ≈U ∑§ •ãê¸Ã ∑§⁄U ÿÊÇÿ •Êflø (Áfl∑˝§ÿ) ∑§Ë ªáÊŸÊ ∑§Ë ÁflÁœ ‚◊¤ÊÊßÿ–

Discuss the procedure for computation of taxable turnover under M.P. VAT.

3. ◊äÿ ¬˝Œ‡Ê ◊ÍÀÿ flÌhà ∑§⁄U •ÁœÁŸÿ◊ ∞fl¢ ÁŸÿ◊Ê¥ ∑§ •ãê¸Ã ∑§⁄U ∑§ ÷ȪÃÊŸ ∞fl¢ fl‚Í‹Ë ‚ ‚ê’ÁãœÃ ¬˝ÊflœÊŸÊ¥ ∑§Ê ©UÀ‹π ∑§ËÁ¡∞–

State the provision of Madhya Pradesh Value Added Tax Act and rules with regard to payment and recovery of Tax.

4. œŸ∑§⁄U •ÁœÁŸÿ◊, v~z| ∑§ •ŸÈ‚Ê⁄U ∑§⁄UŒÊÃÊ ∑§Ë ∑ȧ¿U ‚ê¬ÁûÊÿÊ° œŸ∑§⁄U ‚ ◊ÈÄà „UÊÃË „ÒU, ßã„¥U S¬CÔU ‚◊¤ÊÊß∞–

Explain clearly the properties which are free from Wealth Tax according to the Wealth Tax Act, 1957.

5. ‚flÊ∑§⁄U ∑§ •ãê¸Ã ∑§⁄UÿÊÇÿ ∑§Ê߸ Œ‚ ‚flÊ•Ê¥ ∑§Ê ‚◊¤ÊÊßÿ–

Discuss any ten services which are Taxable under service tax.

[ 1 ] N-200998

Printed Pages – 1

N-200999

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

CORPORATE ACCOUNTING

Paper : First (Gr.-D)

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ¬˝àÿ∑§ ¬˝‡ŸÊ¥ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U–

Note: Attempt all questions. Each question carries equal marks.

1. ´§áÊ ¬òÊÊ¥ ∑§ ‡ÊÊœŸ ∑§Ë Á‚®∑§ª »§á«U ÁflÁœ ∞fl¢ ’Ë◊Ê ¬ÊÁ‹‚Ë ÁflÁœ ◊¥ •ãÃ⁄U S¬CÔU ∑§ËÁ¡∞–

What is the difference between sinking fund method and insurance policy method of a redemption of debentures.

2. ∑§ê¬ŸË ∑§ Áø_ÔU ∑§Ê ™§äflʸœ⁄U ¬˝ÊM§¬ ÃÒÿÊ⁄U ∑§ËÁ¡∞–

Prepare the vertical farm of balance sheet of a company.

3. ŒÊ ∑§ê¬ÁŸÿÊ¥ ∑§ Áfl∑˝§ÿ ◊¥ ∑§ÊÒŸ-∑§ÊÒŸ ‚ ©Ug‡ÿ „UÊ ‚∑§Ã „Ò¥U?

What are the object for which business houses merged?

4. ∑§ê¬ŸË ∑§ •ÊãÃÁ⁄U∑§ ¬ÈŸÌŸ◊ʸáÊ ‚ ÄÿÊ ÃÊà¬ÿ¸ „ÒU?

What is meant by internal reconstruction of a company?

5. ÅÿÊÁà ∑§ ◊ÍÀÿÊ¢∑§Ÿ ∑§ Á‚hÊ¢ÃÊ¥ ∑§Ê S¬CÔU ∑§ËÁ¡∞–

Point out principles of the valuation of goodwill.

[ 1 ] N-200999

Printed Pages – 1

N-201000

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

(Group-D : Accounting)

COST ADMINISTRATION and CONTROL

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ‚÷Ë ¬˝‡ŸÊ¥ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U–

Note: Attempt all questions. Each question carries equal marks.

1. “’ŸÊ•Ê ÿÊ π⁄Uˌʔ ÁŸáʸÿ ◊¥ ‚Ë◊Êãà ‹ÊªÃ ∑§Ë ÄÿÊ ÷ÍÁ◊∑§Ê „ÒU? ß‚ ÁŸáʸÿ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UŸ flÊ‹ •ãÿ ∑§Ê⁄U∑§Ê¥ ∑§Ë ÁflfløŸÊ

÷Ë ∑§ËÁ¡∞–

What is the role of marginal costing in the decision of ‘Make or Buy’? Discuss the other factors also which effectthis decision.

2. ¬˝◊ʬ ‹ÊªÃ ◊¥ Áflø⁄UáÊ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „ÒU? Áflø⁄UáÊÊ¥ ∑§ ¬˝∑§Ê⁄U ’ÃÊß∞–

What do you understand by variances in standard costing? Explain types of variances.

3. ©Uà¬ÊŒ ∑§Ë◊à ∑§Ê ¬˝÷ÊÁflà ∑§⁄UŸ flÊ‹ ÃûflÊ¥ ∑§Ë ÁflfløŸÊ ∑§ËÁ¡∞–

Discuss the factors influencing product pricing.

4. ‹ÊªÃ ÁŸÿãòÊáÊ ∞fl¢ ∑§≈UÊÒÃË ∑§Ë Ã∑§ŸË∑§ ‚◊¤ÊÊß∞–

Explain the techniques for cost control and reduction.

5. ÁŸ◊ʸáÊ ‚¢‚ÊœŸ ÁŸÿÊ¡Ÿ ∑§Ë ¬˝Á∑˝§ÿÊ ‚◊¤ÊÊß∞–

Explain the process of Manufacturing Resource Planning.

[ 1 ] N-201000

Printed Pages – 1

N-201001

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

(Group-D : Accounting)

Paper : Third

ACCOUNTING THEORY

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ¬˝àÿ∑§ ¬˝‡Ÿ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U–

Note: Attempt all questions. Each question carries equal marks.

1. ‹πÊ¢∑§Ÿ Á‚fÊãà ∑§Ë ÷ÍÁ◊∑§Ê ∞fl¢ flªË¸∑§⁄UáÊ ∑§Ê ‚◊¤ÊÊßÿ–

Describe the role and classification of Accounting theory.

2. ‚Ê◊Êãÿ SflË∑Χà ‹πÊ¢∑§Ÿ Á‚fÊãÃÊ¥ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „Ò¥U? √ÿÊÅÿÊ ∑§ËÁ¡∞–

What do you mean by generally accepted accounting principles? Explain.

3. •Êÿ ◊ʬŸ •ÊÒ⁄U ß‚∑§Ë ¬˝Ê‚¢Áª∑§ÃÊ ∑§Ê fláʸŸ ∑§ËÁ¡∞–

Explain revenue measurement and its relevance.

4. Á‚Ç◊ã≈U Á⁄U¬ÊÁ≈ZUª ∑§Ê ¬Á⁄U÷ÊÁcÊà ∑§ËÁ¡∞– ÿ„U ∑Ò§‚ ÃÒÿÊ⁄U ∑§Ê ¡ÊÃË „ÒU?

Define segment reporting. How its is prepared?

5. ◊ÍÀÿ flÌfà ¬˝ÁÃflŒŸ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „Ò¥U? ◊ÍÀÿ flÌfà ¬˝ÁÃflŒŸ ÃÒÿÊ⁄U ∑§⁄UŸ ∑§Ë ÁflÁœ ’ÃÊßÿ–

What do you understand value added reporting? Explain the methods preparing value added reporting.

[ 1 ] N-201001

Printed Pages – 1

N-201002

M. Com. (Fourth Semester) Examination, 2020

(Regular/Private)

(Group-D : Accounting)

Paper : Third

INSTITUTIONAL ACCOUNTING

Maximum Marks : For Regular 42 / For Private 50

ŸÊ≈U — ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥U– ‚÷Ë ¬˝‡ŸÊ¥ ∑§ •¢∑§ ‚◊ÊŸ „Ò¥U–

Note: Attempt all questions. Each question carries equal marks.

1. “’ŸÊ•Ê ÿÊ π⁄Uˌʔ ÁŸáʸÿ ◊¥ ‚Ë◊Êãà ‹ÊªÃ ∑§Ë ÄÿÊ ÷ÍÁ◊∑§Ê „ÒU? ß‚ ÁŸáʸÿ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UŸ flÊ‹ •ãÿ ∑§Ê⁄U∑§Ê¥ ∑§Ë ÁflfløŸÊ

÷Ë ∑§ËÁ¡∞–

What is the role of marginal costing in the decision of ‘Make or Buy’? Discuss the other factors also which effectthis decision.

2. ¬˝◊ʬ ‹ÊªÃ ◊¥ Áflø⁄UáÊ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „ÒU? Áflø⁄UáÊÊ¥ ∑§ ¬˝∑§Ê⁄U ’ÃÊß∞–

What do you understand by variances in standard costing? Explain types of variances.

3. ⁄U‹fl ∑§ê¬ŸË ◊¥ ¬Í°¡Ë ¬˝ÊÁ# ∞fl¢ √ÿÿ-‹π ∑§Ê ¬˝ÊM§¬ ∑§ËÁ¡∞–

Format the capital receipts and expenditure accounts in the railway company.

4. „UÊ≈U‹ ‹πÊ¢∑§Ÿ ÄÿÊ „ÒU? ß‚∑§ ‹Ê÷-ŒÊcÊ Á‹Áπ∞–

What do you mean by Hotel Accounting? Write its merits and demerits.

5. ‡ÊÊ‚∑§Ëÿ ‹πÊ¢∑§Ÿ ∑§Ê •¢∑§ˇÊáÊ ‚ê’ãœË ÁflÁ÷㟠¬˝ÊflœÊŸ Á‹Áπ∞–

Explain the main provisions of Government Accounting Auditing.

[ 1 ] N-201002