M.Com. Part- I Sem. II

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1 M.Com. Part- I Sem. II Exam Seat Number: - Assignment for the Subject of Paper Number: - Subject Code:- Name of Study Centre: - Name of the Candidate: - Address: - Pin:- Mobile No: - 4. PRN Number:- 5.Course: - M.Com. Part- I (Semester II) Distance Mode. 6.Date of Submission of Assignments: - Signature of Student: - Marks obtained out of 20:- Signature of Evaluator of Assignment: - 1

2 Instructions for Assignment Submission Please note following instructions for submission of Assignments: 1. These assignments should be submitted only by those students who have registered for M.Com. Part I (Sem.II) Distance mode Fresh, the examinations to be held in April For each subject s assignment the maximum marks obtainable are 20. For each subject s assignment:- There will be three main questions for 10 marks each. Students have to answer any two main questions for a maximum of 20 marks. 3. For each course / paper / subject, assignment should be Hand Written on a separate sheet. Only Blue Colored ink Pen is to be used for Assignment Writing. 4. Only A4 / Journal / Assignment paper should be used for the Assignment Writing. 5. A separate set should be made for each subject. 6. A cover page as per the format given above on page number 1 should be attached on the top of the set for each subject. 7. Finally for a particular semester, one file should be made for all subjects. 8. Submit assignments to the Centre Coordinator of the respective study centre where you had taken admission for academic year It is the student s responsibility to ensure that the assignments reach the concerned study center on or before the due date. No excuses of any kind for late or non-submission of assignments will be entertained. If a student is unable to submit the assignment(s) in person, the student may at his / her own risk submit the assignment(s) through an acquaintance, fellow student. Assignments submit only when you got seat number for April.2015 exam, it must to write seat number on assignment front page. In case of any query contact the Shri. Dattatray K. Kamalakar Course Coordinator, Commerce. Centre for Distance Education, Shivaji University, Kolhapur. Telephone: - (0231) cde_com@unishivaji.ac.in Last Date for Assignment Submission: - 24 th April

3 General Instructions for all subjects Shivaji University, Kolhapur M.Com Part I All question carry equal marks, 10 each. 1. Attempt any 2 Questions out of 3 from each paper. 2. Total marks 20 for each paper. M.Com Part I Compulsory Paper Management Concepts and Organizational Behavior Paper II (Organizational Behaviour) Q. No. 1 What is Corporate Social Responsibility? Give the importance of Corporate Social Responsibility (10 marks) Q. No. 2 what are the sources and levels of conflict (10 marks) Q. No. 3 Write Notes on. (5 Marks each) i. Organization Behavior and Psychology ii. Features of Organization Behavior M.Com Part I Compulsory Paper Managerial Economics Paper II Q. 1 What is monopolistic competition? Explain the important features of monopolistic competitive. (10 marks) Q. 2 What is multiple pricing? How multiple pricing taken place? (10 marks) 3

4 Q. 3 Write Notes on. (5 Marks each) i. Features of Business Cycle. ii. Causes of inflation Shivaji University, Kolhapur Group a Advanced Accountancy paper III Q. 1 Explain the nature and concept of social accounting. (10 marks) Q. 2 The financial position of Ajay Ltd & Vijay Ltd as on was as under (10 marks) Assets Ajay Ltd Vijay Ltd Goodwill Building Machinery Stock Debtors Cash and Bank Preliminary Expenses 1,00,000 6,00,000 10,00,000 5,00,000 4,00,000 1,00,000 60,000 50,000 2,00,000 3,00,000 3,50,000 2,00,000 40,000 20,000 Liabilities Share Capital (Rs. 10 each) 9% Pref. Shares of Rs. 100 each 10% Pref. Shares of Rs. 100 each General Lesence Retirement gratuity fund Sundry creditors 27,60,000 11,60,000 20,00,000 6,00,000 2,00, ,00,000 2,00,000 1,60,000 1,00,000 40,000 2,60,000 1,60,000 27,60,000 11,60,000 Ajay Ltd absorbs Vijay Ltd on the following terms- a) 10% pref. Shareholders are to be paid at 10% premium by issue of 9% preference shares of Ajay Ltd. b) Goodwill of Vijay Ltd is valued 1,00,000 Building are valued at Rs. 3,00,000 and Machinery at Rs. 3,20,000. 4

5 c) Stock to be taken over at 10% less value and reserve for bad and doubtful debts to be created at 7.5%. d) Equity shareholders of Vijay Ltd will be issued equity 5% premium. 1. Pass necessary ledger accounts to close the books of Vijay Ltd. 2. Show the necessary acquisition entries in the books of Ajay Ltd. 3. Draft Balance Sheet after absorption as on Q. 3 Write Short Notes. (5 Marks) 1. Human Resource Accounting 2. Environmental Accounting Semester I Group a Advanced Accountancy Paper IV (Taxation) Q.1 Explain the concept of VAT. Q.2 Explain the provision of Income Tax Act regarding set off and carry forward of following losses a) Business Loss b) Speculation Loss c) Capital Loss d) Loss from House Property 1. Association of person 2. Income (u/s2 (24) 5

6 Group b Advanced Costing Paper III Q.1 Define marginal costing. Briefly explain the features of marginal costing Q. 2. What are differential costs? Mention three important applications of differential cost analysis. Q. 3 Write short Notes on. (5 Marks each) a) Classification of Reports. b) General principles of Report Presentation. Group b Advanced Costing Paper IV Q. 1 Distinguish between Historical costing and Standard costing. Q. 2 What is Activity Based Costing (ABC)? Describe the evolution of ABC. Q. 3 Write short Notes on. (5 Marks each) a) Cost Audit. b) Uniform Costing. 6

7 Group c Taxation Paper III (Income Tax) Q. 1 Discuss the provisions of the Income Tax Act in regard to payment of Income Tax. Q. 2 State the law relating to tax deducted at source. Q. 3 Write short Notes on. (5 Marks each) a) Central Board of Direct Tax. b) Director general of income tax Group c Taxation Paper IV (Income Tax) Q.1 Explain the provisions of Survey and Search under the Income Tax Act. Q.2 Explain the provisions relating to tax audit under the Income Tax Act. Q. 3 Write short Notes on. (5 Marks) a. Provisions of Income Tax Act applicable to Charitable Trusts b. Relief u/s 89 of Income Tax Act 7

8 Group D Advanced Banking and Financial System Paper - III (Law and Practice of Banking in India) Q. 1 Give the major provision of Indian contract act 1872 Q. 2 Define FEMA and give the features of FEMA. Q. 3 Write Short Notes on. (5 Marks each) a) Sale of Goods act 1930 b) FERA Group d Advanced Banking and Financial System Paper - IV (Bank Management) Q. 1 Define Electronic Banking System. Q. 2 Define Indian money market and Indian Capital market. Q. 3 Write Short Notes on. (5 Marks) a) Importance of marketing of Indian Banks. b) ATM 8

9 Group e Cooperation and Rural Development Paper III (Principles of Cooperation) Q.1 Define DCCBS and state the functions of DCCBS. Q. 2 Define Dairy Co-operatives State its problems and remedies. Q. 3 Write Short Notes on. (5 Marks each) a) NAABARD b) Co-operative Administration Group e Cooperation and Rural Development Paper IV (Rural Economy of India) Q. 1 Explain Recommendations of C Rangrajan committee for sugar cooperatives. Q. 2 Explain Self Help Group (SHGs) and state its problems and remedies. a) I.R.D.P. b) Woman s Co-operatives 9

10 Group F Business Administration Paper III (Introduction to Business Administration) Q.1 Define Corporate Governess and explain the role of Chairman and CEO. Q.2 Define Strategic management and explain the process of strategic management. Q. 3 Write Short Notes. (5 Marks) a) Japanese Management Z Theory b) Turnaround management Group f Business Administration Paper IV (Functional Areas of Management: Marketing and Finance) Q.1 Define marketing management and state its functions and importance. Q. 2 Define financial management and state its nature scope and functions. Q.3 Write Short Notes. (5 Marks each) a) CRM b) Credit rating 10

11 Group g Secretarial Practice Paper III Q. 1 Define joint stock company. Explain Memorandum of Association and Articles of Association. Q. 2 What is dividend? Explain the kinds of dividend and legal provision relating to dividend. Q. 3 Write Short Notes. (5 Marks) a) Issue and forfeiture of shares b) Procedure of paying interest on debentures. Group g Secretarial Practice Paper IV Q. 1 Provide Drafts of Documents - Agenda and minutes of Meeting. Q. 2 Discuss Correspondence with Shareholders, Directors and General Public. Q. 3 Short Notes: - (5 Marks each) a. Correspondence with Registrar of companies. b. Statutory Books and Registers to be maintained by Companies. 11

12 Group h Small Business and Entrepreneurship Management Paper III (Entrepreneurship Management) Q.1 Define Globalization. State its impact on Indian Entrepreneurs. Q. 2 Define the concept of woman Entrepreneurship and state the functions and limitations of woman entrepreneurs. a) CSR b) Challenges before Indian Entrepreneurship Group h Small Business and Entrepreneurship Management Paper IV (Management of Small Business) Q. 1 Define MSME and Explain the marketing policies and practices adopted by MSME Q. 2 Explain Hospitality and Educational Entrepreneurship a) Four P s of marketing mix b) Entrepreneurial traits 12

13 Group i Organized Markets and Transportation Paper III (Organized Markets) Q. 1 Define Markets and state meaning characteristics and types of market Q. 2 Define organized market and explain progress and problems of organized market in India. a) Stock market in India. b) Agriculture markets Group i Organized Markets and Transportation Paper IV (Transportation) Q. 1 Explain the nature, characteristics and significance of Road Transport Q. 2 Explain the history of Indian shipping since independence. a) Water Transport b) Air Transport 13

14 Group j Insurance Paper III (Fundamentals of Insurance) Q. 1 Explain the concept of privatization of insurance industry and also give the reasons for privatization of Insurance in India. Q. 2 Define IRDA and state the functions and duties of IRDA a) Insurance Marketing b) Essential features of life insurance act Group j Insurance Paper IV (Principles & Practice of Life & Health Insurance) Q. 1 Define Reserve. Describe Nature, Sources and need for reserves. Q. 2 What is surplus? Explain the method of calculation of surplus and give the difference between surplus and profit. a) Surrender value b) Bonus 14

15 Group k Advanced Statistics Paper III (Mathematical Methods) Q. 1 Solve the following linear programming problem by Big-M method Minimise Z=5x 1 +6x 2 +3x 3 Subject to x 1 +x 2 +x x 1 +2x 2 +x 3 24, x 1, x 2, x 3, 0 Q.2 Solve the following transportation problem and find the minimum total transportation cost. D 1 D 2 D 3 D 4 Capacities O O O Rqmt Q. 3 Short Notes: - (5 Marks each) a. Simplex method b. Assignment problem. 15

16 Group k Advanced Statistics Paper IV (Sampling Techniques) Q.1 Define simple and sampling. Give the advantages of sampling. Q.2 Define Stratified random sampling. Give the advantages and limitations of stratified random sampling a) Systematic sampling b) Simple random sampling

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