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URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS MANAGEMENT ACCOUNTINGIII B.COM (CA) TIME : 3 HRS MARKS : 75 SECTION A (10X2=20) 1. State any two difference between management accounting and financial accounting. 2. Write a short notes on Trend Percentages. 3. What do you understand by Cash flow statement? 4. What is working Capital? 5. What do you mean by marginal costing? 6. List the features of B.E.P analysis. 7. Define ARR. 8. Bring out the essential features of a cash budget . 9. Mention any two importance of capital budgeting. 10. What is meant by labour variance? SECTION B (5X5=25) 11. a) Bring out the functions of Management accounting. (or) b)Calculate the trend percentage from the following figures of Priya enterprises taking 2010 as the base. Year Sales Stock Profit before tax in lacs 2010 1881 709 321 2011 2340 781 435 2012 2655 816 458 2013 3021 944 527 2014 3768 1154 672 12. a) Trader purchases goods both on cash as well as on credit terms. The following particulars are obtained from the books: Rs. Total purchases 581000 Cash purchases 30000 Purchases returns 51000 Creditors at the end 105000

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Page 1: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

MANAGEMENT ACCOUNTING– III B.COM (CA)

TIME : 3 HRS MARKS : 75

SECTION –A (10X2=20)

1. State any two difference between management accounting and financial accounting.

2. Write a short notes on Trend Percentages.

3. What do you understand by Cash flow statement?

4. What is working Capital?

5. What do you mean by marginal costing?

6. List the features of B.E.P analysis.

7. Define ARR.

8. Bring out the essential features of a cash budget .

9. Mention any two importance of capital budgeting.

10. What is meant by labour variance?

SECTION – B (5X5=25)

11. a) Bring out the functions of Management accounting.

(or)

b)Calculate the trend percentage from the following figures of Priya enterprises taking

2010 as the base.

Year Sales Stock Profit before tax in lacs

2010 1881 709 321

2011 2340 781 435

2012 2655 816 458

2013 3021 944 527

2014 3768 1154 672

12. a) Trader purchases goods both on cash as well as on credit terms. The following

particulars are obtained from the books:

Rs.

Total purchases 581000

Cash purchases 30000

Purchases returns 51000

Creditors at the end 105000

Page 2: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

Bills payable at the end 60000

Reserve for discount on creditors 8000

Calculate average payment period.

(or)

b) Calculate cash from operations from the following information.

Rs.

Sales 100000

Purchases 57000

Expenses 12000

Creditors at he the beginning of the year 20000

Creditors at the end of the year 17000

13. a) The following is the trading account of Mr.Kiru. Calculate stock turnover ratio.

Rs. Rs.

To opening stock 15920 By sales 78000

To purchases 39000 By closing stock 14400

To carriage 1000

To gross profit 36480

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

92400 92400

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

b) Determine the amount of fixed expenses from the following particulars.

Rs.

Sales 250000

Direct material 80000

Direct labour 50000

Variable overheads 20000

Profit 60000

14. a) From the following particulars prepare a production budget of arun sales corporation

for the year ended June 30,2007.

Page 3: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

Product Sales (units) (as per sales Estimated stock (June)

budget )

July 1,2006 June 30,2007

A 150000 14000 15000

B 100000 5000 4500

C 70000 8000 8000

(or)

b) The standard material and standard cost per kg. of material required for the production

of one unit of product A is as follows.

Material – 5 kgs Standard Price – Rs. 5 per kg

The actual production and related material data are as follows:

400 units of product A ; Material used – 2200 kgs

Price of material – Rs.4.50 per kg

Calculate

1. Material Cost Variance

2. Material Usage Variance.

3. Material Price variance.

15. a) Calculate the pay back period for a project which requires a cash outley of Rs.200000

and generate cash inflows of Rs.80000 , Rs.40000 , Rs.70000 ,Rs. 30000 and Rs. 10000

in the first, second, third, fourth and the fifth year respectively.

(or)

b) ABC chemical company is considering two alternatives methods of processing a

chemical product for future commercial use. Equipment costs for both methods will be

evenly depreciated over a 20 year period.

Initial Cost Annual cost

Equipment A 1200000 90000

Equipment B 1500000 135000

If they are ranked by the average rate of return method which equipment is preferable.

Page 4: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

SECTION – C (3X10=30)

16. The sales director of manufacturing company reports that next year he expects to sell

50000 units of a particular product.

The production manager consults the storekeeper and casts his figures as follows.

Two kinds of raw materials A and B are required for manufacturing product. Each unit of

the products requires 2 units of A and 3 units of B. The estimated opening balance at the

commencement of the next year are :

Finished product 10000 units ; Raw materials A 12000 units ; B 15000 units

The desirable closing balance at the end of the next year are :

Prepare Production Budget and Materials Purchase budget for the next year.

17. From the following prepare statement showing changes in working capital during 1998.

Balance sheet of XYZ as on 31.12.1997 and 1998

Liabilities Rs Rs Assets Rs. Rs.

Capital :

Equity share capital 150000 150000 Fixed assets 160000 225000

Preference share capital - 100000 Investments - 10000

Reserves and surplus : Current assets :

General reserve 40000 50000 Stock 30000 50000

P and L a/c 35000 80000 Debtors 30000 50000

Current liabilities:

Creditors 30000 20000 Bills receivable 70000 4000

Bills payable - 4000 Prepaid Expenses 10000 23000

Bank overdraft 5000 - Cash 30000 20000

Provision for taxation 8000 13000 Advances 21000 61000

Proposed dividend 20000 26000

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

288000 443000 288000 443000

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

18. From the following information related to kirubakaran ltd. You are required to find out

1. PV ratio

2. Break Even Point

3. Profit

4. Margin of safety

Rs.

Page 5: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

Total fixed costs 4500

Total variable costs 7500

Total sales 15000

19. Depreciation may be taken as 20% on original cost and taxation at 50% of net income.

Calculate

1. Pay back method

2. Rate of return on original investment.

3. Rate of return on average investment.

4. Excess present value index.

20. Rs.

Sales (net) 1600000

Cost of goods sold 720000

Administrative expenses :

Salaries 174000

Rent and rates 24000

Postage and telegram 10000

Stationary 74000

Selling and distribution expenses :

Salesman salaries 36000

Advertising 12000

Sales commission 15000

Discount on sales 4000

Non – operating expenses:

Interest 10000

Loss on sale of building 22000

Non – operating income :

Gain on sale of investments 20000

You are required to study the income statement with the help of common size statement.

Page 6: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

III B.COM (CA) - MANAGEMENT ACCOUNTING

TIME : 3 HRS MARKS : 75

SECTION –A (10X2=20)

1. Define management accounting.

2. What is common size statement?

3. Give the meaning of fund flow statement?

4. What is cash flow statement?

5. Present the meaning of budgetary control ?

6. Give any two advantages of standard costing?

7. What is variance analysis?

8. What is capital budgeting?

9. Expand CVP.

10. What is payback period method ?

SECTION – B (5X5=25)

11. a)State the objectives of management accounting?

(or)

b) M/s Asoka ltd has submitted the following balance sheet as on 30.06.2000

Rs. Rs.

Equity share capital 150000 Fixed assets 162000

Revenue expenses 30000 Current assets :

Reserves and surplus : Stock 22000

Current liabilities: Debtors 51000

Creditors 49000 Bills receivable 12000

Total 249000 249000

(or)

12. a) From the following prepare a statement showing changes in working capital

during 1999.

Balance sheet as on Ganesh ltd 31.12.

Liabilities Rs. Rs. Assets Rs. Rs.

Share capital 600000 600000 fixed assets 1000000 1120000

Reserves 50000 180000 (-) dep 370000 460000

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

Page 7: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

630000 660000

P&L a/c 40000 65000

Debentures 300000 250000 stock 240000 370000

Creditors for goods 170000 160000 book debts 250000 230000

Provision for income tax 60000 80000 cash in hand 80000 60000

Preliminary expenses20000 15000

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

122000 1335000 122000 1335000

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

(or)

b) From the following prepare a cash flow statement.

Liabilities 30.6.1999

Rs

30.06.2000

Rs

Assets 30.06.1999

Rs

30.06.2000

Rs

Share capital 8000 8500 Land 5000 5000

Retained earnings 1450 2450 Plant 2400 3400

Creditors 900 500 Debtors 1650 1950

Mortgage loan - 500 Stock 900 700

Cash 400 900

Total 10350 11950 Total 10350 11950

13. a) Prepare a production budget foe three months ending 31.03.2008 for a factory

producing 4 products on the basis of the following information.

Type of product Estimated stock

1.01.2008 units

Estimated sales

1.01.2008 units

Desired closing

stock 31.03.2008

A 2000 10000 5000

B 3000 15000 4000

C 4000 13000 3000

D 5000 12000 2000

(or)

Page 8: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

b) Product X requires 20kgs of material at Rs.4 per kg. The actual consumption of material

for the manufacturing of product X came to 24 kgs of material at Rs. 4.50per kgs . Calculate

1. Material Cost Variance

2. Material Usage Variance.

3. Material Price variance.

14. a) Give the significant of variance analysis.

(or)

b) Prepare marginal cost statement from the following particulars.

Rs.

Variable cost:

Direct material 4500

Direct wages 2500

Factory overhaeds 1500

-------

8500

Fixed cost :

Administrative expenses 1250

------

Total cost 9750

Profit 5250

------

Sales 15000

--------

15. a)Project X initially costs Rs.25000. It generates the following cash inflows.

Year Cash inflows Present value Re.1 @ 10%

1 9000 0.909

2 8000 0.826

3 7000 0.751

4 6000 0.683

5 5000 0.621

(or)

b) Initial outlay Rs.50000

Life of the asset 5 years

Estimated cash flow Rs.12000

Calculated internal rate of return

Page 9: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

SECTION – C (3X10=30)

16. From the following particulars pertaining g to Assets and liabilities of a company

calculate 1. Current ratio 2. Liquid ratio 3. Proprietary ratio 4.Debt – equity ratio

5. Capital gearing ratio.

Liabilities Rs Assets Rs

5000 equity shares of Rs.100 each 500000 Land and building 600000

2000 8% preference shares of Rs.100 each 200000 Plant and machinery 500000

4000 9% of debentures of Rs.100 each 400000 Stock 240000

Reserves 300000 Debtors 200000

Creditors 150000 Cash and bank 55000

Bank overdraft 50000 Prepaid expenses 5000

Total 1600000 Total 1600000

17. From the following summarized balance sheets of sriKrishna .prepare a schedule of

changes in working capital and a statement of sources and application of funds.

Liabilities Rs Rs Assets Rs Rs

Share capital 400000 575000 Plant 75000 100000

Creditors 106000 70000 Stock 121000 136000

P& L A/c 14000 31000 Debtors 181000 170000

Cash 143000 270000

Total 520000 676000 Total 520000 676000

BPL ltd wishes to arrange overdraft facilities with its bankers during the period april to

june 2008 when it will be manufacturing mostly for stock. Prepare a cash budget for the above

Page 10: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

period from the following indicating the extent of the bank facilities the company will require at

the end of each month.

18.

M ONTH Credit Sales Purchases Wages

Feb 2008 180000 124800 12000

March 192000 144000 14000

April 108000 243000 11000

May 174000 246000 10000

June 126000 268000 15000

(b) 50 per cent of credit sales ae realized in the month following the sales and the

remaining 50 per cent in the second month of the following creditors are paid in the

month following data the month of purchase lag in payment of wages in 1 month.

(c) cash at bank on 1..2008 estimated Rs.25000

19. Assuming that the cost structure and selling prices remain the same in periods I and II

find out.

1. P/Vratio

2. B.E.sales

3. Profit when sales are Rs.100000

4. Sales required to earn a profit of Rs.20000

5. Margin of safety in IInd period

Period Sales Rs Profit Rs

I 120000 9000

II 140000 13000

20. From the following information of product no 777. Calculate

1. Material Cost Variance

2. Material Usage Variance.

3. Material Price variance.

4. Material sub usage variance

5. Material mix variance

Material Standard

quantity kg

SP Rs Actual

quantity Kg

AP

X 20 5 24 4.00

Y 16 4 14 4.50

Z 12 3 10 3.25

Total 48 48

Page 11: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

III B.COM (CA) - MANAGEMENT ACCOUNTING

PART-A

Answer all questions

1. What is mean by comparative statement?

2. Write any two objective of financial statement analysis?

3. How do you ascertain cash from operation?

4. Calculate the working capital

Current Asset RS.1,50,000

Current liability RS.75,000 share capital 25,000

5. Give the example of fixed expenses?

6. What is contribution?

7. Mention the different method of cash budget?

8. Define standard costing?

9. List out the discounted the cash flow method?

10. What is meaning of net present value?

PART-B

Answer all questions

11. (a) What is the function of management accounting?

(OR)

(b) Discuss in detail the scope of management accounting?

12. (a) Explain the various method of capital budgeting?

(OR)

(b) Prepare the working capital both year for the following information

Particulars 31.12.2015 31.12.2016

Assets 3,000 4,700

Accounting receivable 12,000 11,500

Land 5,000 6,600

Stock 8,000 9,000

Liabilities:

Accounts payable 7,000 4,500

Capital 24,000 25,000

Retail gaining 1,000 2,300

Page 12: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

13. (a) From the following information prepare a comparative balance sheet of x ltd

Particulars 31.03.2013 31.03.2017

Equity share capital 50,000 50,000

Fixed asset 60,000 72,000

Reserve & surplus 10,000 12,000

Investment 10,000 10,000

Long term loan 30,000 30,000

Current asset 30,000 26,000

Current liabilities 10,000 11,000

(OR)

(b) Difference between management accounting and financial accounting?

14. (a) From the following information

Product Estimated stock

as on 01.01.2013

(unit)

Estimated sales

unit

Estimated closing

stock

X 5,000 14,000 4,000

Y 6,000 20,000 5,000

Z 7,000 18,000 6,000

(OR)

(b) What are the features of marginal costing?

15. (a) How does a cash flow statement depart from fund flow statement?

(OR)

(b)discuss the advantages and disadvantage of standard costing?

PART-C

Answer any three questions

16. Merits and importance of management accounting?

17. From the balance sheet of y ltd

Liabilities Rs Assets Rs

Equity share capital 1,00,000 cash in hand 2,000

6% preference share capital 1,00,000 cash at bank 10,000

7%debenture 10 years 40,000 Bills receivable 30,000

8%pubilc debt 5 years 20,000 investment short term 20,000

Bank over draft 40,000 Debtors 70,0000

Page 13: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

Creditors 60,000 Stock 40,000

Outstanding 7,000 Furniture 30,000

Proposed dividend 10,000 Machinery 1,00, 000

Reserves 1,50,000 Land and building 2,20,000

Provision for taxation 20,000 good will 35,000

Profit and loss a/c 20,000 preliminary expen 10,000

Total 5,67,000 Total 5,67,000

18. Larsen ltd plans to sell 1,10,000 unite of a certain product line in the first fiscal quarter

1,20,000 unites in the second quarter 1,30,000 unit in the third quarter and 1,50,000 units in the

four the quarter and 1,40,000 units in the of following years .at the beginning of the first quarter

of the current year there are 14,000 units of product in stock .at the end of each quarter the

company plans to have an inventory equal one fifth of the sales for the next fiscal quarter

19. The project requires initial investment pf Rs.20,000 for annual cash inflow for 5 years Rs.

8000,7000, 5,000 ,6,000 and 4,000 respectively. the payback period will be year calculate as

follows?

20. The sales director of Manufacture Company report that next year he expects to sell 50,000

units

Of the particular produced .the production manager and store keeper as figures follows.

To kind of the raw material A and B Required for manufacture the products each units of

the

Product requires 2 unit of A and 3 unit of B. the estimated opening balance at the

commitments

Of next year

Finished product 10,000 units

Raw material A 12,000 units

B 15,000 units

The desirable closing balance at the end of n

Page 14: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

SET-A

URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATION

III B.COM(CA)-INCOM TAX LAW AND PRACTICE

Part-A

1. Define previous year?

2. What you mean by casual income?

3. List any two fully exempted allowance!

4. What is the deduction allowance under section 80C?

5. What is annual value?

6. What is the deduction allowance for self-accepted house property?

7. Define Profession?

8. What is short term capital assets?

9. What you mean by bound waring transition?

10. What is the role of deprecation for intangible asset?

Part-B

11. a) Explain any 10 exempted income under the income tax? (OR)

b) Find out amount of the house rent allowance which shall be consider

for the Previous year?

12. a) From the following information pertaining the depreciation allowance

for they assessment year 2013-14 w.d.v written down value 1.04 .2012 12,00,000

machinery per on 15.05.2012 10,000 per on 10.11.2012 3,00,000 car purchase on

June 2012 4,00,000

(OR)

b) MR. RUGU as following investment in the previous year enter

31.03.2013 received RS,1200 on 12-year national rule development sawing

RS,72000 10% tax free debenture of LTC of India received RS. 4500 OR

interest on tax free debenture of JP house board RS.18000 10%ASC issue

computer taxable income from other source of income.

13. a) From the following information compute the capital gain for the

assessment year 2013 debenture purchase may 1977 cost of acquisition

RS,190000 cost of additional construction in 1980 RS,10000 fair market value

on 1.4.1981 Rs.1,75,000 cost of additional constructing in 1974 Rs.51,800 sale

of property in 2.12.13 1,90,000 Act.

(OR)

b) What are the classifications of Residential status?

14. a) Find out gross salary from the following details:

Salary – 5000 p.m. Dearness Allowance – 1,000 p.m.

Advance salary for 2 months – 11,000

Page 15: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

Employee Contribution RPF – 800 p.m.

(OR)

b) What are the types of provident fund?

15. a) Find out the net annual value Mr.X rent received 1,75,000 standard rent

1,16,000 Municipal Value 1,17,000 Fixed rent Value 1,72,000 Municipal tax is

calculated on 12% Municipal rent and value.

(OR)

b) What are the two types of Capital Gain?

PART - C

16. What are the exempted under section 6 resident status of an individual?

17. Mr.Basu received the following income during the year 2018-19 compute

Taxable income under the head income from other sources separately for each

case

(A) winnings received from Sikkim lottery 70,000

Winnings from horse races 2,000

Winnings from crossword puzzles 4,000

(B) winnings from lottery 2,000

Winnings received from horse races 56,000

18.Profit and loss account of Mr.Senthil is as follows:

Particulars Rs. Particulars Rs.

To salaries 50,000 By Gross Profit 2,00,000

To income tax 9000 By dividend 20,000

To Entrainment Expenses 20,000

To Net Profit 1,41,000

Total 2,20,000 Total 2,20,000

19. Mr.Ragul is working in a private Company at Chennai from the following

information you are asked to compute the value of rent free unfurnished house.

(This house is owned and provided to Mr.Raghul by the company).

Basic Salary – 3,00,000

Dearness Allowance – 1,00,000

Fees – 50,000

Entertainment Allowance- 10,000

20.Explain the deduction allowable u/s 24(1) bill calculating income from house

propriety.

Page 16: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

SET-2

URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATION

III B.COM (CA)-INCOM TAX LAW AND PRACTICE

Part-A

1. Define Tax.

2. What is agricultural income?

3. Define salary.

4. What allowances?

5. What fire rental value?

6. What is let out property?

7. Define profession.

8. What you mean by deduction?

9. What is capital gain?

10. State the meaning interest on security.

Part-B

11.(a)State the features of income. (or)

(b) What is the classification of Residential Status?

12.(a)Find out gross salary from the following details

Salary 4000 pm

Dearness allowance 2000 pm

Advance salary for 5 months 15000

Employee contribution RPF 600 pm (or)

(b)What are the types of Tax?

13.(a) Find out they net annual value Mr. Ravi house rent received 1,75,000

Standard rent 1,60,000 municipal tax is fix rent value 1,72,000 municipal

Tax is calculated on 12% municipal rental value. (or)

(b)Distinguish between long term capital gain and short-term capital gain?

14.(a)List out of professional receipt of doctor (medical parties) (or)

(b)Explain the methods HRA.

15.(a) What are two types of capital gain? (or)

(b) Mr.ANANTH purchase flatted 1986 of 1987 to Rs200000 and it use soled on

15.01.2012

Page 17: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

Rs,14,20,000 he paid Rs,20,000 brokerage charge he invested 2,00,000 in hand issued

By national highway authority of India on 13.03.2012 competed the taxable income

Amount of capital gain if CII 1986-1987 140 for 2011.12.785

Part-C

16. Explain the main functions of salary?

17.MR.Charlyemployed at a basic salary of Rs,25000 per month he is getting

From following sum

Dearness allowance 2000 pm

Each allowance 1000 pm

Servent allowance 1000 pm (he is paying RS.1200 pm)

other allowance 1000 pm

Education allowance 200 pm

Per child for 3 children

House tax allowance to one child 500 month

Convincers allowance 800 pm

Over time allowance 2000 pm

Exciting allowances 2000 pm

Cash allowance 1200 pm

Entertainment allowance 200 pm

Medical allowance 800 pm

City corporation allowance 600 pm

House rent allowance 500 pm

He having a family house at the place of his posting but he is levying in a rented

House and is paying a rent of RS 700 pm find out of gross salary

18. MR. SRIHARIY has 3 equal unit of house unit 1 his let out or rent RS. 8000 per

month

Unit 2 is used for owner own business were as unit 3 is being used for his own

use

Other particular:

Page 18: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

Municipal value -1,50,000

Straight value -1,86,000

Municipal tax -15000

Final rent value -1,95,000

19. Shri. Ashok is a central government employee in the ministry of finance (data of

joining February 10,2010). During the previous year 2018-19, his basic salary is Rs.12,000 per

month. Dearness allowance considered for service benefit is Rs.2000 p.m. The contribute 10 per

Cent of his salary towards notified pension scheme. A matching Contribution is made by the

central government compute the taxable income from Mr.X. X has also contributed another

60,000 towards notified pension scheme.

20. What are the tax implications of provident fund?

SET – A

Page 19: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

URUMU DHANALAKSHMI COLLEGE,TRICHY

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATION

Sub: Computerized Accounting Mark: 45

Sub Code: 16ccccA15T Time: 2hrs

Part - A 6X2=12

1. What is computer?

2. What is computerized Accounting?

3. What is a voucher?

4. What is a budget?

5. What is Balance sheet?

6. What is Ms-Excel?

Part - B 3X4=12

7. a) What are input devices? Explain. (or)

b) How to create the grouping of accounts?

8. a) Explain the features of Tally. (or)

b) Explain the procedure for altering ledger.

9. a) What are the advantages of computerized accounting? (or)

b) How to create ledger accounts

Part – C 3x7=21

10. What are the types of Voucher?

11. Mention procedure for creation of groups in Tally.

12. Describe the application of computerised accounting in the field of management accounting.

13. How to prepare Bank Reconciliation statement?

14. What are the Functions of Ms-Excel?

SET – B

Page 20: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

URUMU DHANALAKSHMI COLLEGE,TRICHY

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATION

Sub: Computerized Accounting Mark: 45

Sub Code: 16ccccA15T Time: 2hrs

Part - A 6X2=12

1. Write two advantages of computerised accounting?

2. What are the menu items in Tally?

3. What are receipt Vouchers?

4. What is the need of computerised accounting?

5. How can stock groups be created in Tally?

6. What is a service tax?

Part – B 3X4=12

7. a) Explain the methods for creating payment voucher. (or)

b) What is VAT? How do you register the VAT?

8. a)What are the stock Item creation Mode? (or)

b) What the preparation of Bill – Wise details?

9. a) How to create of company? Explain briefly. (or)

b) What are the accounting groups indirect income.

Part – C 3x7=21

10. What are Vouchers? Explain the various types of Vouchers.

11. State the methods for editing and deleting groups.

12. State the methods for preparation of

a) Balance sheet

b) Trial balance

c) Ratio analysis

d) Inventory reports

13. State the methods for preparation of profit and loss a/c.

14. state thesteps in editing and deleting vouchers.

SET – C

Page 21: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

URUMU DHANALAKSHMI COLLEGE,TRICHY

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATION

Sub: Computerized Accounting Mark: 45

Sub Code: 16ccccA15T Time: 2hrs

Part - A 6X2=12

1. What is Computerized accounting?

2. What do you mean by Inventory?

3. Write a short note on “Grouping of accounts”.

4. What is Stock Valuation?

5. How to show the Accounting Voucher?

6. How to enter the Accounting Transaction in Tally?

Part - B 3x4=12

7. a) Explain the procedure to create a new company? (or)

b) What are the main Features of Computerized Accounting?

8. a) Distinguish between computerized accounting and Manual accounting. (or)

b) What is stock category? How to create a stock category?

9. a) Explain the maintaining of Hierarchy Ledger. (or)

b) Explain the methods of generating an accounting report.

Part – C 3x7=21

10. Explain the advantages and disadvantages of Computerized Accounting.

11. Write the methods of Creating, editing and deleting groups.

12. Explain the types and grouping of voucher.

13. Elaborate the significance of Computerized Accounting.

14. Write the concept of Grouping and codification of accounts.

URUMU DHANALAKSHMI COLLEGE

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DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

MANAGEMENT INFORMATION SYSTEM

CLASS:III B.COM (CA) MARK-75

PART – A (10×2=20)

1. What is information system?

2. What is MIS?

3. What is a system approach?

4. Write the notes on HRIS?

5. Write the components of IS

6. What is Transaction Processing System?

7. What is a structured methodology?

8. Expand DBMS

9. Expand BPO

10. Define software qualitymanagement?

PART – A (5×5=25)

11. a)Explain the structure of IS?OR

b)What is the need for MIS?

12. a)What is EIS? Explain the types of EIS?OR

b)Write the various types of System?

13. a)What is Business Information System?Bring out the objectives of BIS?OR

b)Describe the different types of TIS?

14. a)Explain the conceptual structure of DBMS?OR

b)State the components of Reportwriting software?

15. a)What is the functions of a Marketing information system MIS?OR

b) What are the main objectives of Financial information system MIS?

PART – A (3×10=30)

16. Explain the Role of MIS?

17. What is EIS? Write the Merits and demerits of EIS?

18. Explain about SDLC?

19. Explain about client server architecture networks?

20. State the Major types of Accounting information system MIS?

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URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

MANAGEMENT INFORMATION SYSTEM

CLASS:III B.COM (CA) MARK-75

PART – A (10×2=20)

1. Expand MIS?

2. What is subsystem?

3. What is output devices?

4. Expand SDLC?

5. What are the meanings of Internal factor?

6. Write a short note on document and report generation?

7. What are some examples of a Database?

8. What is client server architecture?

9. What does HRIS Stands for

10. List out the types of BPO?

PART – B(5×5=25)

11. a)State the essential requisites of a good MIS?OR

b) Bring out its Limitation of MIS?

12. a) What are the elements of IS?OR

b)What are the categoriesof Information System and Explain?

13. a)Describe the Role of information system in business?OR

b)State the merits and demerits of Transaction Processing System?

14. a)What is the different types of database?OR

b)Give its characteristics of Database?

15. a)What is needed for Marketing information system MIS?OR

b) What are the Role and purpose of accounting information system?

PART – C(3×10=30)

16. What is Corporate Planning and its stages of corporate planning?

17. Briefly Explain the system concepts in MIS?

18 . What is the role of Executive information system?

19. What are the types of Client Server Architecture?

20. What are the purpose of manufacturing and Production information system?

URUMU DHANALAKSHMI COLLEGE

Page 24: URUMU DHANALAKSHMI COLLEGE DEPARTMENT OF BANK …

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

MANAGEMENT INFORMATION SYSTEM

CLASS:III B.COM CA MARK-75

PART – A (10×2=20)

1. Define the term information system?

2. What are the responsibility of System analysis?

3. What is work break down structure of an MIS project?

4. What is External factor?

5. What is database?

6. List about the components of EIS?

7. What is meant by technical flexibility?

8. What is need for IS?

9. Define the term software specification?

10. What do you mean by production information system?

PART – B(5×5=25)

11. a) Write a short note on establishing the framework of MIS?OR

b) Different between the centralization and decentralization?

12. a)Explain the growth of MIS is an organization?OR

b)What is subsystem? Give its characteristics of subsystem?

13. a)What is meant by decision support system?Explain OR

b) Discuss the information repeating in MIS?

14. a)Explain the conceptual structure of DBMS?OR

b)What are the advantages of DBMS?

15. a)How MIS is usedin financial management?OR

b)Explain the different types of BPO

PART – A (3×10=30)

16. Explain the MIS model ?

17. Explain about evaluvation of Information System?

18. What is database?Give its Applications?

19. What is EIS?Write a merits and demerits of EIS?

20. How does a Human Resources information system help the Organization?

SET - A

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URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

III B.COM (CA) – HUMAN RESOURCE MANAGEMENT

Part – A (10*2=20)

1. Define Human Resource Management?

2. What is meant by job description?

3. What is concept of Human Resource Information System?

4. Define promotion.

5. What is meant by stress interview?

6. What do you understand by performance appraisal?

7. What is psychological test?

8. Define the term recruitment.

9. What is motivation?

10. What is labour welfare?

Part – B (5*5=25)

11. Explain the Importance of a human resource management.

Or

Explain the objectives of human resource management.

12. Explain the need for manpower planning

Or

Discuss the importance of motivation.

13. How to conduct an interview?

Or

Mention the importance of training programs,

14. Explain the methods of merit rating

Or

Write a note on performance appraisal?

15. Explain the merits and demerits of internal source of recruitment.

Or

Explain the various methods of job evaluation.

Part -C (3*10=30)

16. Discuss the various functions of HRM.

17. Explain in details the various sources of Recruitment.

18. Explain the types of training.

19. Explain the various sources of recruitment.

20. Discuss the methods of appraising performance of employees.

SET - B

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URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

III B.Com (CA) – HUMAN RESOURCE MANAGEMENT

Part – A (10*2=20)

1. What is Human Resource Management Environment?

2. List out Operating function of HRM?

3. What is Managerial judgment method?

4. What is out Placement?

5. What is recruitment?

6. What is Promotion?

7. What is stimulation Training?

8. What is Internship?

9. What is 360 degree appraisal?

10. What is critical incident methods?

Part – B (5*5=25)

11. How does Social factor influence HRM?

Or

Briefly explain The Scope of HRM.

12. Highlight the features of Human Resource Planning.

Or

Mention the process of Job analysis.

13. Point out the steps in Recruitment process.

Or

Explain the sources of internal recruitment.

14. Explain the needs of Training.

Or

Write down the On the Job Training program.

15. Bring out the purpose of Performance Appraisal.

Or

State the pre Requisites of Performance Appraisal.

Part -C (3*10=30)

16. Elaborate on the Functions of HRM?

17. Emphasize the important of HRP

18. Distinguish between internal and external recruitment.

19. Write down the Principle of training.

20. Discuss the problem in Performance Appraisal System.

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SET - C

URUMU DHANALAKSHMI COLLEGE

DEPARTMENT OF BANK MANAGEMENT AND COMPUTER APPLICATIONS

III B.COM (CA) – HUMAN RESOURCE MANAGEMENT

Part – A (10*2=20)

1. What is personal Management?

2. What is Fringe benefits?

3. What is Out Placement?

4. What is HR forecasting?

5. What is out sourcing?

6. What is Job Portal?

7. What is Mentoring?

8. What is Programmed instruction?

9. What is Check list method?

10. What is Ranking method?

Part – B (5*5=25)

11. What are the organization objectives HRM?

Or

Distinguish personal Management from HRM

12. Point out the level of HR Planning.

Or

What are the objectives of HR Planning?

13. Distingue Recruitment and Selection.

Or

State the resent trends in Recruitment.

14. Point out the Objectives of training.

Or

List out the characteristics “On the Job Training”.

15. State the objective of Performance Appraisal

Or

Mention the steps in Appraisal.

Part –C (3*10=30)

16. Describe the operating functions of HRM.

17. Briefly explain the Job Description and its content.

18. Explain the Sources of Recruitment.

19. Explain the Steps in tanning process.

20. Describe the traditional methods of Performance Appraisal