6010AMA15 B.COM. (Hons.) DEGREE COURSE III YEAR

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1 6010AMA15 B.COM. (Hons.) DEGREE COURSE III YEAR SEMESTER V ADVANCED MANAGEMENT ACCOUNTING ELECTIVE PAPER Paper : 605 P.P.W. 5 Hours Marks = 75 Unit I Introduction Limitations of Financial Accounting Employment of Management Accounting Definition and Scope - - Role of Management Accountant Controller Functions Managerial Services Management Information Systems. Unit II Budgeting Business Budgets Budgetary Control Capital Budgets Objectives, Advantages, Limitations and Essentials of Budgets and Budgetary Control Organization of Budgetary Control Classification of Budgets Flexible Budgets Fundamentals of Capital Budgeting Preparation of Capital Budget. Unit III Working Capital Importance of Working Capital Estimation Surplus Character of Investment Fund Flow Statement Concept of Funds Concept of Flows Preparation of Funds Flow Statement, Uses and Limitations. Cash Flow Statement Concept of Cash and Flow Construction of Cash Flow Statement (problems). Unit IV Marginal Costing and Break Even Analysis Concept of Marginal Costing Variable and Absorption Costing Benefits and Limitations of Cost, Volume and Profit Analysis, Break Even Point Margin of Safety (problems). Unit V Standard Costing Standard Costing and Historical Costing Establishment of Cost Standards Steps Involved in Standard Costing. Suggested Readings: 1. S.N. Maheswari Principles of Management Accounting. 2. I.M. Pandey Management Accounting. 3. Sharma & Shashi Gupta Management Accounting. 4. N. Vinayaka Tools and Techniques of Management Accounting. 5. Charles T. Horngren et.al Introduction to Management Accounting. 6. Murthy & Guruswamy Management Accounting. Tata Mc Graw Hill. 7. Dr. Kulsrestha & Gupta Practical Problems in Management Accounting. 8. Bhattacharya Management Accounting.

2 6010AMA15 B.COM. (Hons.) DEGREE COURCE III YEAR SEMESTER - VI ADVANCED MANAGEMENT ACCOUNTING MODEL PAPER TIME: 3 HOURS SECTION _A Answer any FIVE of the following 1. Explain the functions of a controller 2. What are the objectives of budgetary control? 3. Management information system 4. Limitations of cash flow statement 5. Margin of safety 6. Classification of budgets 7. Historical costing 8. Absorption costing SECTION _B Answer any ONE question from the each unit UNIT _I 9. Discuss the limitations of the financial accounting (Or) 10. Explain the role of management accountant UNIT _II 11. Discuss the advantages and limitations of budgets (Or) 12. Distinction between fixed budget and flexible budgets MARKS: 75 M UNIT _III 13. Following are the liabilities and assets of the paliwal exports Ltd. For the years 2012 and 2013 BALANCE SHEETS LIABILITIES ASSETS Creditors for goods Creditors for expenses Bills payable Share capital Securities premium Profit &loss A/C Debentures General reserve Current assets : Stock Sundry debtors Cash Prepaid expenses Noncurrent assets : Plant and machinery Goodwill investments You are required to prepare funds flow statement (Or) 14. Following are the liabilities and assets of M/s Ram Prasad Ltd. As on 31 st march LIABILITIES ASSETS Noncurrent liabilities: 10% pref. share capital Equity share capital Securities premium reserve Surplus A/C Debentures Current liabilities : Creditors Bills payable Provision for taxation Dividend payable Fixed assets : Machinery Building Land Current assets : Cash Debtors Bills receivable Stock in hand You are required to prepare cashflow statement.

3 UNIT IV 15. From the following data calculate : (I) break even points in units; (ii) what should be the selling price per unit if the breakeven point is to be brought down to 4000 units; (iii) how many units must be sold to earn a profit of Rs ?selling price per unit Rs.20 ; variable cost per unit Rs. 10; fixed cost Rs (Or) 16The sales turnover and the profits during two years were as follows Year sales profit You are required to calculate the (I) P/V ratio and fixed cost, (ii) breakeven point, (iii) the sales required to earn a profit of 40000, (iv) the profit made when the sales are , (v) margin of safety at a profit of 50000, (vi) variable cost of the two periods UNIT _V 17Discuss material cost standards (Or) 18.What is meant by standard costing?discuss the preliminary steps for establishing a system of standard costing *******

4 6010BCM15 B.COM. (Hons.) DEGREE COURSE III YEAR SEMESTER VI BUSINESS COMMUNICATION Paper : 601 P.P.W. 5 Hours Marks = 75 Unit I : Concept and Objectives of Communication Attributes of Communication Process of Communication Feedback Objectives of upward communication Information and Persuasion Instruction and Order Education and Training Motivation Raising Morale Advice and Counselling Warning Appreciation. Objectives of Downward Communication Request Application Appeal Demand Representation Complaint Suggestion Objectives of Horizontal Communication. Unit II : - Methods of Communication, Media and Modes Verbal oral Written, Non-verbal Body Language, Graphics. Conventional modes Mail Courier Telegraph Telex Electronic Communication Telephone Cellular phone Fax Teleconferencing Internet Use of computers for communication. Media of Mass Communication Notice Board Hoardings Newspapers and Magazines Film Television. Unit III Channels of Communication External Outward and Inward. Internal Formal Channels Vertical Horizontal Consensus Informal Channel Grapevine. Unit IV Group Communication Problems of Group Communication Types of Meetings Conference Committees Advantages and Disadvantages of a Meetings Preparations for a Meeting Conduct of a Meeting Chairman s Functions Participant s Responsibilities. Unit V : Interviews Purpose of Interviews Types of Interview Promotion Appraisal Exit Problem Stress Employment Interview Technique of Interviewing Candidate s Preparation Interviewer s Role and Preparation. Suggested Readings 1. Bovee and Thrill : Business Communication Today; Tata Mc Graw Hill, New Delhi. 2. Ronald E. Duiek and Joh S. Fielder Principles of Business Communications; Macmillian Publishing Company, London. 3. Balasubramanyam: Business Communications; Vikas Publishing House, Delhi. 4. Kaul: Business Communication; Prentice Hall, New Delhi. 5. Kaul: Effective Business Communication; Greenspan Publications. New Delhi. 6. Senguin J: Business Communication; The Real World and Your Career, Allied Publisher, New Delhi. 7. Robinson. Netrakanti and Shintre: Communicative Competence in Business English; Orient Longman, Hyderabad. 8. Rajendra Pal and J.S. Korlahalli: Essentials of Business Communication. 9. K.K. Sinha: Business Communication.

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7 6010CAT15 B.COM. (Hons.) DEGREE COURSE III YEAR SEMESTER VI COST ACCOUNTING Paper : 602 P.P.W. 5 Hours Marks = 75 UNIT I - Introduction: Introduction:-Definition, Scope Objectives of Cost Accounting. Cost Concepts & Classification Cost Costing Cost Accountancy Cost Centre and Cost Unit Methods of costing, techniques of costing Classification of Costs Preparation of cost sheet - Elements of Costs. Introduction: Definition, scope, objectives of Management Accounting. Management Accounting Vs. Financial Accounting and Cost Accounting (Theory Only) Unit II - Elements of Cost: a) Materials; Material control selective control, the ABC technique stock levels stock turnover rates purchasing materials, centralized and decentralized purchasing, purchase procedure purchase price stores routine, material codes stores records, inventory systems, material losses methods of pricing issues FIFO, LIFO, Weighted average, base stock methods (simple problems) Unit III Labour and Overheads a) Labour; Control of laboru costs time keeping and time booking idle time labour turnover wage payment methods of remuneration labour incentives schemes(including problems) b) Overheads: Allocation and apportionment of overheads machine hour rate.(simple problems Unit IV - Methods of Costing: Unit of Output costing Process costing; features, treatment of normal and abnormal process losses Preparation of process cost accounts treatment of waste and scrap. Unit V - Marginal Costing and break even analysis. Concept of marginal costing variable and absorption costing, benefits and limitations of cost, volume and Profit analysis, BEP, margin of safety (including problems). Suggested Reading (Costing) 1. S.P. Jain and K.L. Narang Advanced Cost Accounting. 2. M.N. Aurora A test book of Cost Accounting. 3. S.P. Iyengar Cost Accounting. 4. Nigam & Sharma Cost Accounting Principles and Applications. 5. S.N.Maheswari Principles of Management Accounting. 6. I.M.Pandey Management Accounting. 7. Sharma & Shashi Gupta Management Accounting. Further reading 1. Roz A. Foulke Practical Financial Statemetn Analysis, Tata Mc Graw Hill.

8 6010CAT15 III B.COM (HONS) SEMESTER VI DEGREE EXAMINATION COST ACCOUNTING Model paper Time 3hrs. Max marks 75 SECTION A Answer any five Questions: 5x5=25m 1. ABC Technique. 2. Labour turnover 3. Cost accounting vs management accounting 4. Fixed cost & variable cost. 5. Normal & abnormal loss. 6. Break even Analysis. 7. Over heads 8. Piece rate system. Section B Answer one question from each unit 5x10=50 9. Following information has been obtained from the records of a manufacturing company: Stock of raw materials 40,000 50,000 Stock of finished goods 1,00,000 1,50,000 stock of work in - progress 10,000 14,000 (Rs) Rs Indirect labour 50,000 carriage outward 20,000 Lubricants 10,000 power 30,000 Insurance on plant 3,000 direct labour 3,00,000 Purchase of raw materials 4, 00,000 depreciation on machinery 50,000 Sales commission 60,000 factory rent 60,000 Salaries of sales men 1,00,000 property tax on factory building 11,000 Administration expenses 1,00,000 sales 12,00,000 Prepare a statement of cost and profit 10. What are the objectives of cost accounting? UNIT II 11. The following transactions occur in the purchase and issue of a material: Jan 2 purchased 4, per unit Jan 20 purchased 500 unit Feb 5 issued 2,000 units Feb 10 purchased 6, per unit Feb 12 issued 4,000 units March 2 Issued 1,000 units March 5 issued 2,000 units March 15 purchased 4, per unit March 20 issued 3,000 units From the above, prepare the stores ledger account using FIFO method 12. Adarsh company purchased and issued the material in the following order: Units unit cost RS 1 st January purchase th January purchase th January issue 500 _ 10 th January purchase th January issue 800 _ 20 th January purchase rd January issued 100 _ Ascertain the quality of closing stock as on 31 st January by using weighted average cost method.

9 UNIT-III 13. Calculating the earnings of workers A and B under straight piece-rate system and Taylor s differential piece-rate system from the following particular: Normal rate per hour =RS.1.80 differentials to be applied: Standard time per unit = 20 seconds 80% of piece rate below standard 120% of piece rate at or above standards. Worker A produces 1300 units per day and worker B produces 1500 units per day. 14. Following annual charges are incurred in respect of a machine in a shop where manual labour is almost nil and where work is done by means of five machines of exactly similar type of specification: (i). Rent and rates (proportional to the floor space occupied) for the shop 4800 (ii). Depreciation on each machine 500 (iii). Repairs and maintenance for the five machines 1000 (iv ). Power consumed (as per 5 p per unit for the shop 3000 (v). Electric charges for light in the shop 540 (vi). Attendants: There are two attendants for the five machines and they are each paid RS.60 per month. (vii). Supervision: For the five machines in the shop there is one supervisor whose emoluments are RS.250 p.m. (viii). Sundry supplies such as lubricants, jute and cotton waste etc., for the shop 450 (ix). Hire- purchase instalment payable for the machine (including RS.300 as interest) 1200 The machine uses 10 of power per hour. Calculate the machine hour rate for the machine for the year. UNIT-IV 15. The accounts of pleasant company Ltd. Show for 2013: Materials RS ; Labour RS ; Factory overheads RS and administration overheads RS What price should the company quote for a refrigerator? It is estimated that RS.4000 in material and RS.7000 in labour will be required for one refrigerator. Absorb factory overheads on the basis of lab our and administration overheads on the basis of work cost. A profit of 12 ½ % on selling price is required. 16. Bengal chemical Co. produced three chemicals during the month of July, 2013 by three processes. In each process 2% of the total weight put in is lost and 10% is scrap which from processes (1) and (2) realises RS.100 a ton and from process (3) RS. 20 a ton. The products of three processes are dealt with as follows: Process 1 process 2 process 3 Passed on the next process 75% 50% - Sent to warehouse for sale 25% 50% 100% Expenses incurred: RS Tons RS Tons RS Tons Raw materials Manufacturing wages General expanses Prepare process cost accounts showing the cost per ton of each product. 17. Given: Sales units Variable cost Sales value Fixed cost UNIT-V RS RS RS Selling price per unit RS.20. You are required to find out (a) break even volume, and (b) break even sales units. 18. (i) You are required to calculate : (a) margin of safety, (b) sales, (c) variable costs from The following figures : Fixed costs Rs Profit Rs Break even sales Rs.60,000

10 6010ECM15 B.COM. (Hons.) DEGREE COURSE III YEAR SEMESTER VI E-COMMERCE Paper : 604 P.P.W. 5 Hours Marks = 75 UNIT I E-COMMERCE Introduction, Definition, Advantages, Limitations, E-business, Electronic Marketing, Internet, Advantages of Internet, Limitations of Internets, W3, W3c, Business Models like B2B, B2C, G2C, C2C, C2B. Unit II ELECTRONIC PAYMENT SYSTEM Introduction, Online Payment System, Advantages, Disadvantages, E-cash system, Electronic Valets, Security for E-cash, Smart Cards, Introduction to EDI, Uses of EDI, Limitations of EDI. Introduction, Authentication, Encryption Techniques, Types of Encryption, Firewall, Securing Firewall, Functionality of Firewall, Limitations of Firewall, Types of Firewall. Unit IV SEARCH ENGINES Introduction, Uses of Search Engines, Types of Search Engines, Search Engine versus websites, Portals, Portal Sites. Unit V INTERACTIVE COMMUNICATION Introduction Online meeting, Browsing, Mudding. Suggested Readings. 1. E-Commerce A Managerial Perspective : Micheal change, et. Al. 2. Electronic Commerce Security, Risk management and Control, Greenstein and Feinman. 3. Frontiers of Electronic Commerce Ravi Kalakota and A.B. Whinston 4. E-Business and E-Commerce Management Chaffey 5. E-Commerce An Indian Perspective Joseph.

11 Time: Three hours 6010ECM15 B.com. (Honours) DEGREE EXAMINATION E-COMMERCE MODEL PAPER Maximum marks:75 Answer any FIVE questions. 1. What is E-commerce? 2. Write the advantage of internet. 3. E-cash. 4. Smart cards. 5. Cryptology. 6. Portal sites. 7. Online meeting. 8. Internet based training. Answer any FIVE of the following. SECTION-A SECTION B 5x5=25 marks 5x10=50 marks 9. (a) What are the advantages and limitations of e-commerce? Or (b) Explain different business models. 10. (a) Explain different types of electronic payment systems. Or (b) Write the advantages and limitations of electronic data interchange. 11. (a) What is encryption?explain different types in encryption. Or (b) What is firewall? Explain about Hardware and Software firewalls. 12. (a) What is search engine? Explain its uses. Or (b) Write about intelligence network agent. 13. (a) Explain about the interactive communication on internet. Or (b) Write about chat solutions. ******

12 6010FIM15 B.COM. (Hons.) DEGREE COURSE III YEAR SEMESTER VI FINANCIAL INVESTMENT MANAGEMENT (ELECTIVE PAPER) Paper : 606 P.P.W. 5 Hours Marks = 75 Unit I Introduction Investment Types of Investment Factors for Investment Process of Investment Investment Vs Speculation Investment Vs Gambling Unit II Types of Risk (Systematic and Unsystematic) Calculation of Risk and Return of Single Asset Exante and Expost. Unit- III - Fundamental Analysis Economy Industry and Company Analysis Technical Analysis Relative Strength Index (RSI) Moving Averages Charts and Bars Differences Between Fundamental analysis and Technical Analysis Unit IV - Portfolio Management Meaning Construction Return of Portfolio Risk of Portfolio Markowitz Model. Unit V - Receivable Management Credit Policy Nature and Goals Optimum Credit Policy Monitoring Receivables (Theory Only). Cash Management Motives for holding Cash Cash Planning Cash Budget (Including problems). Dividend Decision Dividend theories Walter Model, Gordon Model, M.M. Hypothesis(Theory only) Suggested Reading. 1. Van Horne J.C. Financial Management and Policy 2. Maheshwari S.N. Element of Financial Management 3. Khan & Jain Financial Management 4. Pandey I.M. Financial Management 5. Chandra Prasanna Financial Management 6. Sharma and Shashi K. Gupta Financial Management 7. Security Analysis and Portfolio Management - Punithavathy Pandian 8. Investment Analysis and Portfolio Management Prasanna Chadnra 9. Investment Management Preethi Singh 10. Investment Management SAPM S. Chand 11. Investment Analysis and Management Charles P Jones 12. Security Analysis and Portfolio Management Donald E Fisher and Ronald J Jordan.

13 TIME: 3hrs 6010FIM15 III B.Com (Hons) Semester VI Degree Examinations MODEL PAPER FINANCIAL INVESTMENT MANAGEMENT Max.Marks:75 SECTION -A ANSWER ANY FIVE OF THE FOLLOWING QUESTIONS. 5X5=25 M 1. Investment VS Gambling. 2. Technical analysis. 3. Portfolio. 4. Motives for holding cash. 5. Optimum credit policy. 6. Company analysis. 7. Systematic & unsystematic Risk. 8. Monitoring receivables. SECTION-B ANSWER ANY ONE QUESTION FROM EACH UNIT 5X10=50 M UNIT-I 9. Explain different types of investment? 10. Explain the process of investment? UNIT-II 11. What are different types of risk? 12. Write how to calculate risk and return of single asset - Ex ante UNIT-III 13. Difference between fundamental analysis and technical analysis. 14. Write about industry and company analysis. UNIT-IV 15. Write about Markowitz model. 16. Write about return on portfolio. UNIT-V 17. ABC co. Wishes to arrange overdraft facilities with its bankers during the period April to June, 2011 when it will be manufacturing mostly for stock. Prepare a cash budget for the above period from the following data, indicating the extent of the bank facilities the company will require at the end of each month: 2011 sales purchases wages February 1, 80,000 1, 24,800 12,000 March 1, 92,000 1, 44,000 14,000 April 1, 08,000 2, 43,000 11,000 May 1, 74,000 2, 46,000 10,000 June 1, 26,000 2, 68,000 15, percent of credit sales are realised in the month following the sales and remaining 50 percent in the second month following. Creditors are paid in the month following the month of purchase. Cash at bank on (estimated) Rs 25, Write about Walters theory of dividend. ********

14 6010MAT15 B.COM. (Hons.) DEGREE COURSE III YEAR SEMESTER VI MANAGEMENT ACCOUNTING Paper : 603 P.P.W. 5 Hours Marks = 75 Unit I - Financial Statement Analysis and interpretation: Comparative analysis Common size analysis and trend analysis (including problems). Meaning, types, uses and limitations of financial statements Unit II - Ratio Analysis : Meaning, Classification, importance and limitations of ratios. Compounding and interpretation of accounting ratios. Liquidity, profitability, activity and solvency ratios (including problems). Unit III - Fund Flow and Cash Flow statements: Concepts of fund and fund flow Preparation of fund flow statement. Uses and limitations of fund flow (including problems). Cash flow statements; Concepts of cash and cash flow Preparation of cash flow statement as per Accounting Standard No. 3 Uses and limitations of cash flow analysis. Unit IV - Responsibility Accounting: Introduction Meaning and Objectives Types of Responsibility Centres. Unit V - Decision Making Short Run Decision Analysis Make or Buy Decision Lease or Buy Decision Joint Output of Common Processing Operations Shut down or continue decision. Suggested Reading (Management Accounting) 1. S.N. Maheswari Principles of Management Accounting. S. Chand & Co. 2. I.M Pandey Management Accounting Vikas Publishing House. 3. Sharma Shashi K. Gupta Management Accounting Kalyani Publishers 4. H. Premraja, Srihamsarala Management Accounting 5. S.P. Gupta Management Accounting 6. N. Vinayakam Tools and Techniques of Management Accounting. 7. Charles T. Horngren et.al Introduction to Management Accounting. 8. Murthy & Guruswamy Management Accounting, Tata Mc Graw Hill. 9. Dr. Kulsreshtha & Gupta Practical problems in Management Accounting. 10. Bhattacharya Management Accounting. Further reading 1. Roz A. Foulke Practical Financial Statemetn Analysis, Tata Mc Graw Hill.

15 6010MAT15 III B.Com (hons) Semester VI Management Accounting - Model paper Time: 3 hours Marks: 75 SECTION A Answer any five from the following 8 questions. 5x5=25 marks 1. What are the types of financial analysis? 2. Write a brief note on comparative statement? 3. List out five advantages of Ratio analysis? 4. Compare fund flow statement with a balance sheet? 5. What are the uses of preparing a cash flow statement? 6. Name the various types of Responsibility centers? 7. What considerations are involved in make or buy decision? 8. What is shut- down point? SECTION B 5x10=50 marks Unit I 9. The comparative income statement of oswal industries Ltd are given for the year 2007 and Analyze and interpret the significance of change in these statement: Particulars st Dec st Dec Sales Less: discounts, returns ect.., Net sales Less: cost of goods sold Gross profit Less: administrative and general expenses Less: selling expenses Net opening profit Less: interest on loans Net profit before taxes Corporation tax Net profit for the year (Or) 10.The balance sheet of S $Co and K $ Co are given as follows : Balance sheet as on Dec 31 st Liabilities S $ Co K $ Co Preference share holders Equity share holders Reserve and surplus Long term loans Bills payable Sundry creditors Outstanding expenses Proposal dividend Land and building Plant and machinery Temporary investment Inventories Book debts Prepaid expenses Cash and bank balance Compare the financial position of two companies with the help of common size balance.

16 Unit- II 11The following are the figure extracted from the books of XYZ limited as 30/06/2008. Particulars Amount (Rs/-) Net sales Less:-cost of goods sold Gross profit Less:-operating expenses Net profit Current assets Inventories Fixed assets Total assets Net work Debts Current liabilities Total liabilities Working capital Calculation :- 1. Gross profit ratio 2. Net profit ratio 3. Return on assets 4. Inventory turnover 5. Working capital turnover 6. Net worth to debt (or ) 12.The following details, make out the balance sheet with as details as possible. 1. Stock velocity = 6 2. Capital turnover = 2 3. Fixed assets turnover = 4 4. Gross profit turnover = 20% 5. Debtors velocity = 2 months 6. Creditors velocity = 73dayes The profit was Rs; 60,000 reserve $ surplus amounts to Rs; 20,000. Closing stock was Rs; 500 in excess of opening stock. Unit III 13From the following balances sheet if XYZ co, you are required to prepare fund flow statement including a schedule if changes in working capital for the year ended 31/12/2008. Liabilities 31/12/07 31/12/08 Assets 31/12/07 31/12/08 Share capital Debentures Reserve for doubtful debts Trade creditors Profit /loss account 70,000 12, ,360 10,040 74, ,840 10,560 Cash Debtors Stock Land Good will ,900 49,200 20,000 10,000 7,800 17,700 42, ,03, ,200 1,03,100 1,03,200 Additional information :- Dividend paid Rs.3500/- 1. During the year, land was purchased for Rs.10, 000/-. (or) 14.The balance sheet of X ltd as on 1/01/07 and 31/12/07 are given below. Liabilities 1/01/07 31/1/07 Assets 1/01/07 31/1/07 Share capital Bank loans Loan from financial institution Creditors Profit and loss A/c Cash Debtors Stock Machinery Land Buildings Good will ,30,000 3,67,000 3,30,000 3,67,000

17 Other information :- 1. Dividend paid Rs.15,000/- during the year 2. Rs.20, 000 worth of machinery was sold at book value with the help of the above information, prepare a cash flow statement. Unit IV 15. Explain the meaning and different types of responsibility centers? (or) 16. Explain the essential features of responsibility accounting? Unit V 17. The components of an item are manufactured by another unit under the same management. The unit at present manufactures 1, 00,000 units (the present requirements of the main factory) at the following. Materials 5,00,000 Labour 2,50,000 Overheads 2,00,000 9,50,000 Labour is per unit, the fixed D.A. and other allowances monthly. The components required by the main factory are to be increased by 20 percent. The components factory can increase production up to 25percent without any additional labour force. (or) 18. What is a shut down point? How is it calculated illustration?