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Posted By: pradha s Member Level: Gold Posted Date: 27 Jun 2008
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2007 Alagappa University M.B.A(C.S) Question paper
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DISTANCE EDUCATION
M.B.A (C.S) DEGREE EXAMINATION, DECEMBER 2007.
First Semester
MANAGEMENT CONCEPTS
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Define and explain the scope of management.
2. What is project structure?
3. Outline the steps involved in the planning process.
4. Explain the span of control.
5. What are the barriers of communication?
6. What is the need of Co–ordination?
7. What is the power of ‘Core competence’?
8. What are the different styles of leaders exist in the globalised economy?
PART B — (4 ? 15 = 60 marks)
Answer any THREE questions from 9 to 14
Question number 15 is compulsory.
9. Explain the context in which universities and social service organisations to employ Management concepts and practices?
10. Explain the concept of operational planning and its relationship with strategic planning.
11. What is the outcome of organising committees? How does it relate to informal organisations?
12. Give an account of the need for organisation hierarchy in large organisation.
13. Evaluate the general principles of staffing.
14. Give your views on strategic alliances with quoting two relevant Indian examples.
15. ‘Budget making is primarily a planning process where as its administration is a part of controlling’–Elaborate.
—————
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
First Semester
MANAGERIAL ECONOMICS
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5? 8 = 40 marks)
Answer any FIVE questions.
1. Explain the role and responsibilities of a managerial economist.
2. What are the important determinants of demand?
3. Explain the chief characteristics of law of demand.
4. What is the meaning of production in economics?
5. How does the innovation theory explain profit making by firms?
6. "All direct costs are variable and all indirect costs are fixed". Do you agree?
7. Mention the problems involved in the measurement of national income.
8. Explain the role of risk and uncertainty in the context of profit is the reward for risk taking-explain.
PART B — (4 ? 15 = 60 marks)
Answer any THREE from Q. No. 9 to Q. No. 14 and question No 15 is compulsory.
9. "Managerial economics is economics applied in decision making"-Explain.
10. Explain the utility of demand analysis for a firm.
11. Explain the cost-output relationship in the long-run.
12. Explain the concept of pricing in multiplant firms.
13. Explain the marginal productivity theory of profit.
14. Explain the importance of national income analysis to business people.
15. How does a firm take its pricing and output decisions under monopolistic competition?
—————————
DISTANCE EDUCATION
M.B.A. (C.S) DEGREE EXAMINATION, DECEMBER 2007.
First Semester
GENERAL LAWS
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. State the Directive Principles of State Policy.
2. How can the appeals be made under the Civil Procedure Code?
3. What is Arbitration Agreement? What are the essentials of arbitration agreement?
4. How does movable property differ from immovable property?
5. What are the registrable instruments?
6. What are the essentials of a valid transfer of property?
7. What is usufructuary mortgage?
8. Enumerate the consequences of non–stamping and under–stamping.
PART B — (4 ? 15 = 60 marks)
Answer any THREE questions from Question No. 9 to
Question No. 14 and Question No. 15 is compulsory.
9. What are the ‘‘Fundamental Rights’’ of Indian Citizens?
10. Write explanatory notes on :
(a) Order
(b) Judgement and decree.
11. Who is an arbitrator? What are the powers of arbitrators?
12. Explain the rights of seller before and after completion of sale.
13. What is mortgage? What are the salient features of mortgage?
14. What are the consequences of non–registration?
15. What are the provisions of Indian Stamp Act, 1989 in regard to impounding of instruments?
————————
DISTANCE EDUCATION
M.B.A. (C.S) DEGREE EXAMINATION, DECEMBER 2007.
First Semester
COMPANY LAW
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. What are the characteristics of a company?
2. What is ‘‘Memorandum of Association’’? How does it differ from Articles of Association?
3. When is statement in lieu of prospectus issued?
4. Who can become a member of a company? How does a member differ from shareholder?
5. Can a company borrow? If so, what are the restrictions?
6. Who is a director of a company? What are his qualifications and disqualifications?
7. Who is a chairman? What are his duties?
8. What is the rule in Sharp Vs Dawes? What are the exceptions?
PART B — (4 ? 15 = 60 marks)
Answer any THREE questions from Question No. 9 to
Question No. 14 and Question No. 15 is compulsory.
9. What are the privileges enjoyed by a private company?
10. What are the contents of Memorandum of Association?
11. Discuss the liability for misstatement in prospectus.
12. What is Share? What are the different types of shares?
13. Define Debenture. What are the various kinds of debentures?
14. What are the powers of the directors?
15. Explain the requisites of a valid meeting.
————————
DISTANCE EDUCATION
M.B.A. (C.S.) DEGREE EXAMINATION, DECEMBER 2007.
First Semester
CORPORATE ACCOUNTING
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
16. What do you mean by share capital of a company? Explain the different types of share capital?
17. X Ltd., purchased assets of Rs. 3,80,000 from Ram Traders. It issued equity shares of Rs. 10 each fully paid in satisfaction of their claims. What entries will be made in case such issue is
(a) At par
(b) At a premium of 25% and
(c) At a discount of 5%.
18. A Company has 10,000, 12% Redeemable preference shares of Rs. 100 each fully paid. The Company decides to redeem the shares at par. For the purpose it issue 40,000 equity shares of Rs. 10 each and the balance is made available from the accumulated profit. The issue was fully subscribed and all the amounts were received. The redemption was duly carried out. Give Journal entries.
19. From the following particulars determine the maximum remuneration available to a full time director of a manufacturing Company.
The profit and loss account of the Company showed a net profit of Rs. 40,00,000 after taking into account the following items.
(a) Depreciation (including special
depreciation of Rs. 40,000)
Rs. 1,00,000
(b) Provision for income tax Rs. 2,00,000
(c) Donation to political parties Rs. 50,000
(d) Ex – gratio payment to a worker Rs. 10,000
(e) Capital profit on sale of assets Rs. 15,000
20. ABC Company Ltd. passed resolution and get court permission for the reduction of its share capital by Rs. 5,00,000 for the purposes mentioned as under.
(a) To write off the debit balance of profit and loss a/c of Rs. 2,10,000.
(b) To reduce the value of plant and machinery by
Rs. 90,000 and goodwill by Rs. 40,000.
(c) To reduce the value of investments by Rs. 80,000.
The reduction was made by converting 50,000 preference shares of Rs. 20 each fully paid to the same number of preference shares of Rs. 15 each fully paid and by converting 50,000 equity shares of Rs. 20 each on which Rs. 15 is paid into 50,000 equity shares of Rs. 10 each fully paid up.
Pass Journal entries to record these changes.
21. The Sun Co., Ltd., acquired 18,000 equity shares in the Moon Co., Ltd., on 31.03.2006. On this date, the Balance Sheet of the two companies were :
Liabilities Sun Ltd Moon Ltd Assets Sun Ltd Moon Ltd
Rs. Rs. Rs. Rs.
Share Capital
(Rs. 10 each)
4,00,000
3,00,000 Sundry Assets 3,10,000 3,20,000
P and L a/c 80,000 – Investment in
shares of
Moon Ltd.,
1,80,000
–
Creditors 10,000 20,000
4,90,000 3,20,000 4,90,000 3,20,000
Prepare the consolidated Balance Sheet.
22. Write short notes on the following :
(a) Bonus in reduction of premium
(b) Consideration for Annuities granted
(c) Re – insurance.
23. Write short notes on the following :
(a) Interest suspense a/c
(b) Bills for Collection
(c) Non – Banking Assets
(d) Statutory Reserve.
PART B — (4 ? 15 = 60 marks)
Answer any THREE questions from Q. No. 9 to Q. No. 14 and Q. No. 15 is Compulsory.
24. Krishna Ltd., issued 15,000 equity shares of Rs. 10 each at a premium of Rs. 2 per share payable as follows :
on application Rs. 3 per share
on allotment Rs. 5 (including premium)
on call Rs. 4 per share.
Applications were received for 25,000 shares. 5000 applications were rejected and application money refunded. Allotment was made pro – rata to the applicants of 20,000 shares and money overpaid on application was applied towards amount due on allotment.
‘X’ to whom 2000 shares were allotted failed to pay the final call money and his shares were forfeited. Give Journal entries in the books of the Company.
25. XYZ Ltd., had to redeem 5,000 6% redeemable preference shares of Rs. 100 each at a premium of 4% on 31st Dec. 2005. The Company made the following issues in December.
(a) 2000 equity shares of Rs. 100 each at Rs. 130 per share
(b) 6% debentures of Rs. 2,00,000 at a discount of 5%.
The whole issue was subscribed and cash was received. The Company carried out the redemption satisfying the legal requirements. Expenses in this respect came to
Rs. 5,000.
Show the Journal entries covering the issue of shares and debentures and the redemption of preference shares.
26. The following is the Trial Balance of Karthick Ltd., as on 31st March 2006.
Particulars Dr. Cr.
Stock (1.4.2005) 75,000 –
Purchases and Sales 2,45,000 3,40,000
Discount – 3,000
Furniture and Fittings 17,000 –
Rent 4,000 –
P and L a/c 31st March 2005 – 15,000
Share Capital – 1,00,000
Particulars Dr. Cr.
Plant and Machinery 29,000 –
General Reserve – 15,000
B/R and B/P 5,000 7,000
Purchase returns – 10,000
Wages 30,000 –
Carriage Inward 950 –
Salaries 7,500 –
Sundry expenses 7,050 –
Dividend paid
2004 – 2005
9,000 –
Debtors and Creditors 27,500 18,000
Cash at Bank 46,200 –
Patents and Trade Marks 4,800 –
5,08,000 5,08,000
Prepare profit and loss a/c for the year ended 31st March 2006 and Balance Sheet on that date. Take into consideration the following adjustments.
(a) Stock on 31.3.2006 was valued at Rs. 88,000.
(b) Make a provision for income tax @ 50%
(c) Depreciate plant and Machinery @ 15%, Furniture and Fitting @ 10% and patents and trade marks @ 5%.
(d) On 31.3.2006 outstanding rent amounted to Rs. 800 while outstanding salaries totalled Rs. 900.
(e) The directors proposed a dividend @ 15% p.a. for the year ended 31.3.2006 after the Minimum transfer to general reserve as required by law.
(f) Make a Provision for doubtful debts amounting to
Rs. 510.
(g) Provide for managerial remuneration @ 10% of the net profits before Tax.
27. From the balance sheets given below prepare a consolidated Balance Sheet of A Ltd., and its subsidiary Company B Ltd.,
Balance Sheet as on 31.3.2006.
Liabilities A Ltd B Ltd Assets A Ltd B Ltd
Rs. Rs. Rs. Rs.
Share Capital
(Shares of
Rs. 10 each)
25,00,000
6,00,000 Land and Building 6,40,000 2,00,000
General Reserve 3,60,000 1,20,000 Machinery 12,60,000 3,40,000
P and L a/c 2,40,000 1,80,000 Furniture 1,40,000 60,000
Trade Creditors 3,50,000 1,00,000 Investment
(40,000 shares in
B Ltd.)
5,00,000
–
Stock 4,10,000 2,50,000
Debtors 3,80,000 1,00,000
Bank 1,20,000 50,000
34,50,000 10,00,000 34,50,000 10,00,000
At the date of acquisition by A Ltd., of its holding of 40,000 shares in B Ltd., the later Company had undistributed profits and reserves amounting to Rs. 1,00,000 none of which has been distributed since then.
28. Distinguish between Amalgamation, Absorption and External Reconstruction with suitable examples.
29. Present the profit and loss account and Balance Sheet of a Bank with imaginary figures as per the new forms. Also show the accompanying schedules.
30. From the following information gathered from the books of Kala Assurance Company Ltd., Prepare Revenue A/c for the year ended 31.3.2006.
Rs.
Life fund on 1.1.2006 26,00,000
Premium 62,00,000
Reinsurance Premium 8,00,000
Consideration for Annuities granted 18,00,000
Annuities less reinsurance 6,00,000
Interest, dividend and rent 1,60,000
Income tax thereon 32,000
Commission 4,50,000
Registration fee 15,000
Surrenders 3,50,000
Dividends to shareholders 1,60,000
Salaries 2,60,000
Directors fees 40,000
Audit fee 30,000
Other expenses 45,000
Claims by dealth 22,00,000
Claims by Maturity 21,00,000
Reinsurance claims 3,00,000
Bonus paid in cash 80,000
Premium outstanding on 31.3.2006 amounts to
Rs. 1,10,000 and claims outstanding amounts to Rs. 60,000 Bonus utilised in reduction of premium amounts to
Rs. 1,50,000.
––––––––––––––––
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
Second Semester
HUMAN RESOURCE MANAGEMENT
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Explain the scope of human resource management.
2. Write a note on personnel policies and principles.
3. What are the problems of human resource planning?
4. What are the contents of induction programme?
5. Explain the procedure for job evaluation.
6. Briefly explain the need for employee motivation.
7. Explain the objective and scope of personnel audit.
8. What are the factors affecting job design?
PART B — (4 × 15 = 60 marks)
Answer any FOUR questions.
9. Discuss in detail the concept of job analysis and job design.
10. Illustrate the methods of the selection.
11. State the importance of training and explain the steps in training programmes.
12. Illustrate the types of incentive schemes for employees.
13. Describe the statutory measures of employee welfare and safety.
14. Elaborate the approaches to personnel research and state its need.
15. Write short notes on:
(a) The process of separation
(b) Fringe Benefits.
—————————
DISTANCE EDUCATION
M.B.A. (C.S.) DEGREE EXAMINATION, DECEMBER 2007.
Second Semester
BANKING AND INSURANCE LAWS
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE of the following.
1. What is E-Banking? Discuss the features of E-Banking.
2. What is Banker’s Lien? Explain the general and negative lien.
3. Define Negotiable Instrument. What are its features?
4. What is crossing of a cheque? Distinguish between general crossing and special crossing.
5. Who is a ‘holder in due course’? Also differentiate between Garnishee order nisi and Garnishee order absolute.
6. What are unsecured advances? What precautions should a banker take while making unsecured advances?
7. Define Insurance. Discuss briefly the different types of insurance.
8. What is Risk Management in Insurance? Discuss the basic principles involved in Risk Management.
SECTION B — (4 ? 15 = 60 marks)
Answer any FOUR questions.
9. Discuss the changing role of a banker in the modern economic scenario. Also discuss the pros and cons of the present E–Banking System.
10. Is a banker obliged to maintain the secrecy of his Customers’ Accounts? Under what circumstances can he disclose the account and what precautions should he take in such cases?
11. Can a banker acts both in the capacity as Paying Banker and Collecting Banker? Discuss the statutory protection available to a Paying Banker.
12. Discuss the objects and constitution of RBI. Describe the various modes through which RBI exercise its control over the commercial banks.
13. What do you mean by lending policies of a Bank? Discuss the procedure adopted and precautions to be taken for lending against life insurance policies.
14. Discuss the disclosure clause in a insurance policy. Explain the various duties of the insured in case of accident.
15. In the recent past, the Government has permitted several private players to step into insurance business. Discuss in detail the merits, demerits and the economic impact of such privatization.
———————
DISTANCE EDUCATION
M.B.A. (Corporate Sec.ship) DEGREE EXAMINATION, DECEMBER 2007.
Second Semester
DIRECT TAXES
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE of the following.
1. Discuss the incomes which are exempted from Income Tax.
2. How is residence of an assessee determined for tax purpose? Explain.
3. Mr. Ravindar is in receipt of annual salary of
Rs. 2,00,000. He is provided with a furnished accommodation at Gurgaon (population is above 4,00,000) for which his employer pays a rent of Rs. 24,000 p.a. and deducts Rs. 1,000 p.m. from employee’s salary. The cost of furnishing of the residence amounts to Rs. 30,000. Calculate the value of perquisite if house is occupied for 9 months only.
4. From the particulars given below, calculate net annual value for the previous year ending on 31.3.2005.
Rs.
(a) Municipal Rental Value (Date of
completion is 1.7.2003)
60,000 p.a.
Actual rent received 72,000 p.a.
Taxes levied by local authority and
paid by owner
(i) House Tax 6,000 p.a.
(ii) Sanitation less 1,000 p.a.
(b) Date of completion 1.6.2004
Rent received @ Rs. 4,000 p.m. 4,000
Municipal value rental value 36,000 p.a.
Municipal taxes are 10% of MRV
He paid 50% of taxes during the year
2004–05
5. Discuss any 8 items which are expressly admissible deductions under Profits and Gains of business or profession.
6. From the particulars given below, calculate the amount of depreciation, short term capital gain or short-term capital loss (as the case may be) :
Rs.
(a) WDV of the block of Plant & Machinery on
1.4.2004
1,60,000
(b) Cost of additions made during May 2004 4,000
(c) Expenses incurred as commission etc at
the time of sale
10,000
(d) Net consideration of all the assets
comprising in this block
2,40,000
What difference it will if the net consideration
is 1,50,000?
7. Mr. G. Banergee owns horses at Bangalore and Mumbai. These horses run for races at the race course. During the year 2004–05. Banergee submits the following information :
Rs.
(a) Expenses on race horses at Mumbai 2,60,000
(b) Expenses on race horses at Bangalore 4,30,000
(c) Stake money earned by horses at
(i) Mumbai 1,20,000
(ii) Bangalore 5,00,000
(d) Banergee received Rs. 1,04,100 on 1.7.2004 on
betting during horse races at Mumbai.
Compute his taxable income under other sources.
8. Explain the provisions of Income Tax Act 1961 regarding carry forward and set-off of losses.
SECTION B — (4 ? 15 = 60 marks)
Answer any FOUR of the following.
9. From the particulars given below, compute the salary income of Mrs. Revathi for the year ending on 31.3.2005 :
Rs.
(a) Net salary received after deduction of
the following :
1,50,000
Income tax deducted at source 6,000
Own contribution to RPF 20,000
Rent of residential house 4,000
(b) Entertainment allowance 12,000 p.a
(c) She went on tour for official purposes
and received travelling allowance
6,000
(d) She was ill and treated in a notified
hospital. Medical bills reimbursed
18,000
(e) She was provided with rent free
house owned by the company and
company also provided a gardener to
maintain this house. Salary of
gardener paid by the company
500 p.m.
(f) The electricity and water bill of the
above house paid by the employer
1,200 p.m.
(g) She was provided with a car of 1.2 lt.
cc which was used partly for
personal and partly for employment
purposes
(h) The company contributed Rs. 24,000
towards RPF.
10. What are the authorities provided for the administration of Income Tax Act in India?
11. How is net wealth calculated for wealth tax purpose? Discuss the provisions relating to appeals and refunds.
12. Mr. Srikanth owns two houses, the particulars of which are given below for the previous year 2005–06 :
Particulars House A House B
Rs. Rs.
Rent received Nil 1,72,000 p.a.
Standard rent 5,00,000 p.a. 1,50,000 p.a.
Municipal valuation 4,90,000 p.a. 1,60,000 p.a.
Fair rent 5,00,000 p.a. 1,80,000 p.a.
Municipal taxes paid during the year 49,000 p.a. 16,000 p.a.
Fire Insurance (due) 5,000 p.a. 3,000 p.a.
Ground rent paid 4,500 p.a. 3,900 p.a.
Interest on money borrowed during 1998–99 for construction of house (50% paid)
3,600 p.a.
18,000 p.a.
Unrealized rent Nil 6,000
Nature of occupation Self-occupied Let out
Compute income from house property for the assessment year 2005–06 assuming that the assessing officer is satisfied with the non-recovery of rent.
13. From the following Receipts and Payments Account for the year ended 31st March 2005 of Dr. Murugesh and from further particulars given below; compute his total income and tax payable.
Receipts Rs. Payments Rs.
To Opening cash balance 9,472 By Consulting room expenses 12,000
To Consultation fees 90,000 By Cost of X-ray machine 60,000
To Salary from medical college 66,000 By Car expenses 6,000
To Sale of shares 20,528 By Life Insurance Premium 22,000
To Interest from bank 3,200 By Son’s marriage expenses 5,000
To Loan from bank 10,000 By Advance Income Tax 3,000
To Cash gifts on son’s marriage 10,000 By Household expenses 72,000
By Closing cash balance 29,200
2,09,200 2,09,200
Particulars :
(a) ½ of car expenses are treated as personal.
(b) Cost of shares acquired in 1988–89 was Rs. 5,000 and cost inflated index for 1988–89 is 161 and for 2004–05
is 480.
(c) He deposited Rs. 17,000 in PPF on 30.3.2005 and Rs. 20,000 in N.S.S. 1992.
(d) He has insured himself for Rs. 1,00,000.
14. During the year ended 31st March 2005, Mr. Davidson sold the following assets :
Particulars Sale proceeds
Rs.
(a) Shop purchased in 1985–86 (CII 133) for
Rs. 18,000
70,000
(b) Machinery purchased in 1983–84
(CII : 125) for Rs. 50,000 (WDV on 1.4.2004
Rs. 35,000)
60,000
(c) Furniture purchased on 1.5.2004 for
Rs. 1,000
1,300
(d) Machinery purchased on 1.5.2004 for
Rs. 10,000
12,000
(e) Agricultural land in Agar purchased in
1979–80 for Rs. 10,000 [FMV on 1.4.81
(CII : 100) being Rs. 15,000]
80,000
(f) One residential house purchased in 1987–88
(CII : 150) costing Rs. 30,000
98,200
During the year he brought another house for his residence for Rs. 1,60,000.
Calculate his capital gain if the cost inflation index for 2004–05 in 480.
15. Discuss any ten deductions available in computing total income of an assessee.
——————
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
Second Semester
ADVANCED COMPANY LAW
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Explain the provisions regarding compulsory transfer to reserve.
2. State the powers of ROC in the investigation process.
3. Write a note on the Inspector's Report.
4. State the Exceptions to the majority rule.
5. Explain the winding up by creditors.
6. Write a note on the regulation of multinational and transnational companies.
7. Explain the features of USA's company law.
8. Explain few instances of SEBI's intervention in insider trading.
SECTION B — (4 ? 15 = 60 marks)
Answer any FOUR questions.
9. Discuss the rights and liabilities of an Auditor.
10. What are the statutory and non–statutory books maintained by a company?
11. Explain the discretionary powers of the Central Govt. in investigation.
12. What are the powers of the CLB and the Central Govt. against oppression and mismanagement?
13. What is declaration of solvency? And state the powers and duties of liquidator?
14. Discuss the international dimensions of company law.
15. Elaborate the SEBI insider trading regulation.
————————
DISTANCE EDUCATION
M.B.A. (C.S) DEGREE EXAMINATION, DECEMBER 2007.
Second Semester
COST AND MANAGEMENT ACCOUNTING
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Distinguish between direct and indirect cost.
2. Discuss cash flow utility and significance.
3. Explain the limitations of ratio analysis.
4. Name four such industries where job costing is employed.
5. You are given :
Margin of safety Rs. 10,000 which represents 40% of sales; P/V Ratio 50%. Calculate
(a) Sales.
(b) Breakeven sales.
(c) Fixed cost.
(d) Profit.
6. Calculate cash from operation from the following :
(a) Profit made during the year Rs. 3,00,000 after considering the following items :
(i) Depreciation on fixed assets Rs. 20,000
(ii) Transfer to General Reserve Rs. 10,000
(iii) Amortization of Goodwill Rs. 10,000
(iv) Profit on sale of land Rs. 7,000
(b) The following is the position of Current Assets and Current Liabilities :
Ist Year IInd Year
Debtors 15,000 18,000
Creditors 20,000 10,000
Bills Receivable 7,000 5,000
Prepaid expenses 10,000 7,000
7. A Lorry starts with a load of 20 tonnes of goods from Station A. It unloads 8 tonnes at Station B and rest of goods at Station C. It reaches back directly to Station A after getting reloaded with 16 tonnes of goods at Station C. The distance between A to B, B to C and from C to A are 80 kms, 120 kms and 160 kms respectively. Compute ‘‘absolute tonnes-kms’’ and ‘‘Commercial tonnes – kms’’.
8. A factory follows job costing. The following cost date are obtained from its books for the year ending 31st December 2001.
Rs.
Direct materials 90,000
Direct wages 75,000
Profit 60,900
Selling and Distribution overhead 52,500
Administrative overheads 42,000
Factory overheads 45,000
Prepare a job cost sheet and find out overhead recovery rates and percentage of profit on sales.
SECTION B — (4 ? 15 = 60 marks)
Answer any FOUR questions.
9. Prepare Balance Sheet and Profit and Loss A/c from the following information for M/S Ganesh Enterprises Ltd.
Capital — Rs. 4,00,000, Working capital — Rs. 1,80,000, Bank overdraft — Rs. 30,000.
There is no fictitious assets. In current assets, there is no assets other than stock, debtors and cash.
Closing stock is 20% higher than opening stock.
(a) Current Ratio — 2.5.
(b) Quick Ratio — 2.
(c) Proprietary Ratio — 0.6 (Fixed Assets/Proprietary Fund)
(d) Gross profit ratio — 20% (to sales)
(e) Stock velocity — 5.
(f) Debtors velocity — 73 days.
(g) Net Profit Ratio — 10% (to average capital employed).
10. Prepare Funds Flow Statement.
(Rs. in thousands)
1998 1999 1998 1999
Rs. Rs. Rs. Rs.
Share capital 720 840 Fixed Assets 1,200 1,440
General Reserve
Capital Reserve 240
— 300
12 Less : Accumulated depreciation
240
300
P & L A/c 120 240 Net fixed assets 960 1,140
7% Debentures 360 240 Investment at cost 216 216
Creditors for exp. 12 14 Inventory cost 240 324
Creditors for goods 192 300 Sundry Drs. less provision 270 294
Proposed dividend 36 42 Bills receivable 48 78
Provision for tax 84 90 Prepayment of expenditure
12
14
Misc. Exp. 18 12
1,764 2,078 1,764 2,078
Additional Information :
(a) During the year 1999, fixed assets, written down value Rs. 12,000 (Depreciation written off Rs. 36,000) were sold for Rs. 9,600.
(b) The proposed dividend of last year was paid in 1999.
(c) During the year 1999, Investments costing
Rs. 96,000 were sold and later in the year, Investments of the same costs were purchased.
(d) Debentures were redeemed at a premium of 10% in 1999.
(e) Liability for taxation for 1998 came to Rs. 66,000.
(f) During the year 1999, bad debts Rs. 18,000 were written off against the provision account.
11. 10000 units of raw materials are introduced into a process at a cost of Rs. 20,000. Wages and overheads for the process are Rs. 5,100 and Rs. 3,400 respectively. 7,500 units were completed, of the remaining 2500 units on the average 40% . Work has been done in respect of labour and overheads.
Prepare :
(a) Statement of equivalent production.
(b) Statement of cost.
(c) Statement of evaluation and
(d) Process Account.
12. ‘‘Cost-Volume Profit analysis is essentially a technique of cost analysis and cost presentation’’. Discuss the statement with reference to the applications, merits and limitations of cost-volume profit analysis.
13. In the course of manufacture of the main product ‘P’ by-products ‘A’ and ‘B’ also emerge. The joint expenses of manufacture amount to Rs. 1,19,550. All the products are processed further after separation and sold as per details given below :
Main Product By-products
P A B
Rs. Rs. Rs.
Sales 90,000 60,000 40,000
Cost beyond split off stage 6,000 5,000 4,000
Profit as percentage of sales 25% 20% 15%
Selling and administration overheads are absorbed as percentage of cost of sales. Prepare a statement showing the apportionment of joint cost to the main product and
by-products. Also prepare main product ‘P’ Account.
14. ‘‘Marginal costing is a valuable aid for Managerial Decisions’’. Discuss.
15. ‘‘Cost accounting is becoming more and more relevant in the emerging economic scenario in India’’. Comment.
———————
DISTANCE EDUCATION
M.B.A. (C.S.) DEGREE EXAMINATION, DECEMBER 2007.
Third Semester
ORGANISATIONAL BEHAVIOUR
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. What is organisational behaviour? Write its approaches.
2. What is group dynamics? State its essential features.
3. What is Personality? Give the factors associated with it.
4. What are the qualities of a successful leader?
5. What is organisational communication? Give its process.
6. What is stress? Give its sources.
7. What are the factors determining organisational effectiveness?
8. What are Organisational Development interventions?
SECTION B — (4 ? 15 = 60 marks)
Answer any FOUR questions.
9. What are the elements of organisational behaviour? Explain them.
10. What is Motivation? Explain Maslow Theory of Motivation.
11. What are the various leadership styles? Explain them.
12. What are the principles of effective communication? Explain them.
13. What are the consequences of stress? Write the techniques to manage stress.
14. What is organisational culture? Discuss its implications on organisational behaviour.
15. What is organisational change? Explain its causes.
————————
DISTANCE EDUCATION
M.B.A. DEGREE EXAMINATION, DECEMBER 2007.
Third Semester
CS
LABOUR AND INDUSTRIAL LAWS
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Write a note on the Medical benefit council.
2. What are the salient features relating to employee welfare measures under Factories Act?
3. What are the unfair labour practices?
4. What are the roles and various functions of Employee. State Insurance corporation.
5. Mention the registers and records to be maintained under payment of wages Act, 1936.
6. What are the rights and liabilities of trade Unions?
7. What are the factors determining the eligibility for bonus?
8. Enumerate five salient features of payment of
Bonus Act. 1965.
SECTION B — (4 × 15 = 60 marks)
Answer any THREE questions from Q.No. 9 to Q.No. 14 and Q.No. 15 is compulsory.
9. Discuss various provisions relating to working hours and leave for employees under Factories Act 1948.
10. Mention various authorities of settlements of industrial disputes.
11. Discuss on various wage deductions applicable under payment of wages Act, 1936.
12. How direct tax payable by the employer under payment of Bonus Act is computed?
13. What are steps and stages involved in the registration of trade unions?
14. State the salient features of payment of Gratuity Act, 1972 and explain them briefly.
15. Explain how the amount of compensation is computed under the workmen's compensation Act, 1923.
————————
DISTANCE EDUCATION
M.B.A. (C.S.) DEGREE EXAMINATION, DECEMBER 2007.
Third Semester
SECURITIES LAWS AND FINANCIAL MARKETS
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Explain any four functions of Financial Markets.
2. What is ‘insider trading’? What are the steps taken by SEBI to prevent it?
3. State the significance of Rating agencies.
4. What are the recent trends in primary market in India?
5. Explain the functions of Stock-Brokers.
6. Write a note on ‘‘International Capital Markets’’.
7. What are the merits of Treasury Bill Market?
8. Explain the risks associated with Mutual Funds.
PART B — (4 ? 15 = 60 marks)
Answer any THREE questions from Question No. 9 to
Question No. 14 and Question No. 15 is compulsory.
9. Discuss the organisational structure of Financial System.
10. Explain the regulatory and developmental functions of SEBI.
11. Describe the performance of Mutual funds in India.
12. Differentiate capital market from money market.
13. Explain the present scenario of Secondary market in India.
14. Describe the role of Merchant Bankers in the new issue market.
15. Discuss the various new capital market instruments in India.
———————
DISTANCE EDUCATION
M.B.A.(CS) DEGREE EXAMINATION, DECEMBER 2007.
Third Semester
INDIRECT TAXES
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. What are the advantages and disadvantages of indirect taxes?
2. Explain the bases and kinds of excise duty.
3. Explain the concept of normal price in Central Excise Law.
4. Write short notes on ‘self removal procedure’.
5. Explain the ‘exemptions’ on service tax liability.
6. Explain the special provisions on prevention of illegal import and export.
7. Explain the relevance of CST under VAT - Substantiate your answer.
8. What is Cenvat? Differentiate it from Modvat.
SECTION B— (4 ? 15= 60 marks)
Answer any THREE questions from Question No. 9 to 14 and Question No. 15 is compulsory.
9. Discuss the concept of manufacture under the Central Excise Act.
10. Discuss the law on MRP based excise duty.
11. Describe the provisions on the service tax payable by management services and professionals.
12. What do you mean by assessment of duty? Explain the different types of duties levied.
13. Explain the law relating to customs duty drawback.
14. Discuss the provisions of CST Act on registration of dealers.
15. Critically analyse the administration and levy of tax under VAT in India.
————————
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
Third Semester
COMPANY SECRETARIAL PRACTICE
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Explain the procedure for obtaining certificate of commencement of business.
2. What are the contents of Articles of Association?
3. What are the statutory provisions on allotment of shares?
4. Explain the procedure for appointment of sole selling agents.
5. What are the liabilities of directors?
6. Draft a specimen notice and agenda for the Annual General Meeting.
7. What are the non-statutory books maintained by companies?
8. Draft a resolution for winding up by court u/s 433 and declaration of solvency.
SECTION B — (4 ? 15 = 60 marks)
Answer any THREE questions from Question No. 9 to 14 and Question No. 15 is compulsory.
9. What are the contents of Memorandum? State the procedure for alteration of Memorandum.
10. Discuss the procedure for issue of shares.
11. Describe the pre and post formalities to be complied with for appointment of directors.
12. List out the procedure relating to the conduct of Annual general meeting.
13. Draft any five specimen resolutions in a Board meeting.
14. Discuss the procedure for members’ voluntary winding up.
15. Draft a specimen resolution for : appointment of additional director, filling up casual vacancy, to approve remuneration payable to whole-time director and removal of a director from office.
———————
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
Third Semester
CORPORATE RESTRUCTURING LAW AND PRACTICE
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE of the following.
1. Explain the Corporate Restructuring in the context of Global Scenario.
2. What do you mean by Amalgamations? What are the reasons and needs for Amalgamations?
3. Define Takeover. Explain briefly the different methods of Takeover.
4. Discuss the Financial and Economic aspects of Takeover.
5. What do you mean by Reverse Merger? What are its features?
6. Define post merger Reorganisation. What are the factors in post merger reorganisation?
7. What are the features of Financial Restructuring of an under-capitalized and over-capitalized companies?
8. Explain Buy-back of shares. What are its various methods?
SECTION B — (4 × 15 = 60 marks)
Answer any FOUR questions.
9. How does strategic planning differ from long-range planning? Discuss the various methods available for implementation of strategies.
10. What are the preliminary steps in mergers and Amalgamations? Discuss the legal aspects of mergers and Amalgamations.
11. What are the legal aspects of Take over? Discuss the various Takeover code as laid down by SEBI.
12. What is a sick unit? What are its main causes? Discuss in detail the procedures involved in Takeover of a sick unit.
13. What is Demerger? Discuss the different modes of demergers by bringing out its Tax implications.
14. What are the features of post merger reorganisation? Discuss the various methods used to measure the post merger efficiency.
15. ‘‘Buy-back of share is a kind of Financial Restructuring’’ – Discuss. Explain the procedures and guidelines to be followed in buy-back of shares.
————————
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
Fourth Semester
DRAFTING AND CONVEYANCING
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. What do you know about ‘operative words’ and ‘habendum’ in deeds?
2. Distinguish between ‘contract’ and ‘conveyance’ and outline the essentials of a ‘contract of sale’
3. Draft a memorandum constituting mortgage of immovable property by deposit of title deeds.
4. Write notes on ‘Deed of gift for love and affection’ and ‘Testimonium clause in a deed’
5. What are the important clauses of a ‘debenture trust deed’?
6. Explain deeds of assignment of copyrights.
7. How can an appeal be preferred before the Appellate Tribunal under the Central Excise Act, 1944?
8. Define ‘affidavit’. What rules and guiding principles should be followed while drawing up an affidavit?
SECTION B — (4 ? 15 = 60 marks)
Answer any FOUR questions.
9. Discuss the aids to clarity and accuracy. What are the legal implications of it?
10. Draft a dealership agreement for the products of your company ensuring that there is no violation of provisions of the Companies Act, 1956 regarding appointment of sole-selling agents.
11. Draft a memorandum of charges with statement of allegations imputed against the Personnel Manager accepting illegal gratification which is a gross misconduct under the relevant rules of your company.
12. What is a ‘trade mark’? Discuss in brief the provisions governing the assignment of trade marks.
13. Draft a petition to the appellate authorities under the taxation rules.
14. Discuss the various types of writs in detail.
15. Describe the basic requirements to deeds of transfers.
——————
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
Fourth Semester
ECONOMIC LEGISLATIONS
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. What is industrial licensing? When licensing is exempted?
2. What are the duties of Direct General under the Competition Act?
3. Write a note on non-resident external rupee account.
4. Explain the provision relating to authorized persons.
5. What ate the functions of Central Board on prevention of pollution?
6. Explain the role of Environmental Tribunal.
7. Explain the term ‘ deficiency’ under the Consumer Protection Act.
8. Trace the genesis of Indian consumer protection law.
SECTION B — (4 ? 5 = 60 marks)
Answer any FOUR questions.
9. Explain the policy, procedure and promotional measures of the government on SSIs?
10. Explain the constitution and powers of the Competition Commission of India.
11. Briefly explain the provisions of Sec. 4 of the FEMA on holding of foreign exchange/ property.
12. Explain how control of water pollution is ensured by the Water Act?
13. What are the powers of the Central Government under the Environmental Protection Act?
14. What are the rights of a consumer? Explain the procedure on making and proceeding with complaints.
15. Write note on
(a) Current Account Transactions
(b) Licensing of industrial undertakings.
—————
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
Fourth Semester
SECRETARIAL AND MANAGEMENT AUDIT
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Enumerate the challenges before a company secretary’s profession.
2. How is secretarial auditor appointed? What are his duties?
3. Explain the concept of compliance certificate.
4. What are the steps involved in conducting system audit?
5. Explain the meaning, nature and scope of management audit.
6. Distinguish between the cost audit and financial audit.
7. What are secretarial standards? Explain.
8. How does cost audit help the management in company administration?
PART B — (4 ? 15 = 60 marks)
Answer any THREE questions from Question No. 9 to 14
and Question No. 15 is compulsory.
9. Enumerate in detail the various practicing areas of company secretary.
10. What is a status/search report? Discuss the format normally followed for this report.
11. What are the new areas being opened up for a practicing company secretary in the era of globalisation?
12. What is securities audit? Enumerate the procedure for conducting such audit.
13. How can a secretarial auditor prevent fradulent and unfair practices during the course of audit.
14. State the system of appraisal of management methods of performance.
15. Prepare a checklist for secretarial audit under corporate administration.
———————
DISTANCE EDUCATION
M.B.A. (CS) DEGREE EXAMINATION, DECEMBER 2007.
Fourth Semester
INTERNATIONAL BUSINESS
(2005 onwards)
Time : Three hours Maximum : 100 marks
PART A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. How is international business broader in scope compared to international trade?
2. What is social and cultural environment? Bring out the impact of social and cultural factors on the global business.
3. Why do firms enter international markets? Explain.
4. What are the essential conditions for globalisation?
5. Explain the organizational structure of multinational corporations.
6. Explain the need for formulating international trade policy.
7. What are the advantages and disadvantages of economic integration?
8. Describe the objectives and organization structure of SAARC.
PART B — (4 × 15 = 60 marks)
Answer any THREE questions from Question No. 9 to 14 and Question No.15 is compulsory
9. Enumerate the factors that influence the growth of the international business.
10. Explain the objectives and achievements of ASEAN.
11. Explain the features of global economy.
12. Write a detailed note on TRIPS and TRIMS.
13. Elucidate the procedure for international commercial arbitration.
14. State the impact of foreign collaboration in international business.
15. What are the different classifications of international business?
———————
DISTANCE EDUCATION
M.B.A. (C.S.) DEGREE EXAMINATION, DECEMBER 2007.
Fourth Semester
CORPORATE FINANCIAL MANAGEMENT
(2005 onwards)
Time : Three hours Maximum : 100 marks
SECTION A — (5 ? 8 = 40 marks)
Answer any FIVE questions.
1. Explain the significance of financial management.
2. Explain the term ‘internal financing’.
3. Explain the institutional framework of loan financing.
4. Write a note on working capital financing by commercial banks.
5. What are the determinants of cost of capital?
6. Explain the net operating income approach to capital structure.
7. Explain the significance of stable dividend policy.
8. Explain the concept and the need for working capital.
SECTION B — (4 ? 15 = 60 marks)
Answer any FOUR questions.
9. Elaborate the managerial and operative functions of finance manager.
10. Discuss the determinants of working capital and the financing approaches.
11. Describe the methods of issue of shares.
12. Discuss the weighted average method of arriving at cost of capital.
13. What are the factors determining capital structure?
14. Illustrate different conflicting theories on dividend decision.
15. Write notes on :
(a) Cost of debt
(b) MM theory on capital structure.
————————
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