2-BBA Dec 2010

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DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, DECEMBER 2010.
BUSINESS COMMUNICATION
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What is the procedure of writing inside address?
EP GxuOPo \ v ox?
2. Explain the purpose of postscript.
S joUP LO USP.
3. Write a note on the overdraft granted by the banker.
[Qo AvUPLk LO LO J S P.
4. What is the purpose of enclosing bio-data sheet with an application for
employment?
UPo snLzv u Lmi CnLu joUP ox?
5. Write a note on Minutes.
SP Szx |S GxP.
6. What are the objectives of circular letter?
oPa _OUP SUPoP o?
7. What are the barriers to communication?
uP uoh uhP o?
8. Differentiate an offer from a quotation.
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GLu x LkzvU PomkP.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Explain the structure of business letters.
oP h PmhL USP.
10. Describe the various types of Insurance.
Pomi L PP USP.
11. What are the essential features of a report?
AUP UQ A\[P o?
12. Draft a letter to the banker requesting for overdraft.
[Qh LO \vPmk Piu GxP.
13. List out the various types of business communication.
oPz uoh L PP LmikP.
14. Write a letter cancelling the order you have placed with your supplier.
Ex ALoh kzu Bn zx \x J Piu P.
15. Explain agenda and quorum.
Pa| O Ss Szx USP.
DISTANCE EDUCATION
PRINCIPLES OF ECONOMICS
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1. Why does demand curve slope downwards?
uUPok H RjoUQa \x \Qx?
2. Explain the various types of elasticity of demand.
u jQa| L PP USP.
3. Describe the concept of optimum firm.
Ezu U Pzu .
4. Distinguish between fixed cost and variable cost.
o \ O oQ \ LkzxP.
5. Briefly explain the market structure.
A[Poi AL _[P USP.
6. What are the causes for wage differentials?
T LokPUPo Pon[P o?
7. Elucidate the features of perfect competition.
Lomi CP .
8. Interest is a reward for waiting Explain.
""PozvzuUSU QhUS Sv mi'' USP.
9. Explain the concept of consumer surplus with illustration.
~Po ELUPzu Euonzxh USP.
10. Describe the consumers equilibrium with the help of indifference curve.
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\joUS Pomk Euh ~Po \ .
11. Explain the short-run and long-run cost curves.
SQ Po O shPoa \U PokP USP.
12. How is price determined under monopolistic competition?
O Lomi Go nUPLkQx?
13. Explain the marginal productivity theory of wages.
T Cv EOLzvz v PomLomh USP.
14. Give the critical examination of Ricardian theory of rent.
UPoho oUPomLomi voz uP.
15. Explain the various theories of profit.
CoLzv L PomLokP USP.

DISTANCE EDUCATION
PRINCIPLES OF MANAGEMENT
SECTION A (5 8 = 40 marks)
All questions carry equal marks.
1 What are the functions of management?
s \kP ?
2 Write the nature and concepts of management.
4
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os C O uzx Szx GxP.
3 Write about various steps of planning.
vmhku L P Szx GxP.
4 Write the importance of decision making in management.
os ikzu UQzx Szx GxP.
5 What are the elements of directing?
CUSuUPo L PooP o?
6 What is the importance of delegation?
LQuzu UQzx G?
7 Write about leadership styles.
uLs i[P LO GxP.
8 Explain the need of control.
PmkLomi u Szx USP.
SECTION B (4 15 = 60 marks)
9 Explain the importance of management in service sectors.
Loh \LokP os UQzx LO USP.
10 iscuss the steps involved in decision-making process.
ikzu \UPo P LO USP.
11 escribe about various types of planning.
vmhku L PP LO .
12 iscuss about departmentalisation. Write its merits and demerits.
xLkzxu LO USP. Cu P O SP LO GxP.
13 hat are the different barriers of communication?
\vz uohUPo L uhP .
14 hat are the efficient qualities are needed for leader?
uUS uo vo uSvP o?
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15 iscuss about control techniques.
PmkLomi uo ~mL Szx USP.

DISTANCE EDUCATION
BUSINESS ENVIRONMENT
1 Explain the significance of business environment.
ooL ` UQzxzu USP.
2 Discuss the social environment.
\P ` UP.
3 Describe the relationship between centre and state government.
zv o A_PUQho E UP.
4 Explain the role of agriculture in economic environment.
Loouo ` \ozv L[Q USP.
5 What is the role of Multinational Corporations in Indian Business?
Cv ooLzv Lomk [P L[P G?
6 Explain the problems in selecting appropriate technology.
\o uo~mLzv u \v E a\P UP.
7 Describe the arguments for and against social responsibility.
\P LoPUS Buo O Gvo ou[P LO ov.
8 Explain the principles of state policy.
o PoP uzxzv USP.
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9 Explain the factors influence Business Environment.
ooL ` LovUS PooP USP.
3 iscuss about Indian social structure.
Cv \uo A Szx USP.
4 escribe the impact of political environment in business.
oLozv A| ` uoUPzv UP.
5 xplain the advantages of multinational corporations.
Lomk ooL [Po HOLk jP USP.
6 iscuss the importance of technological environment in business.
oLozv uo~mL ` UQzxzu UP.
7 xplain the social responsibilities of business.
oLozv \P LoP USP.
8 ow caste and communal system will affect the business?
\ov O \h[S P Go oLozv LovUQ?

DISTANCE EDUCATION
FINANCIAL ACCOUNTING
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1 State, under what circumstances a bank reconciliation statement is
prepared.
Gua ` Lo[SU PnUSa \UPmk Lmi uoUPLkQx GLu GxP.
2 What is a trial balance? Bring out the objectives of preparing a trial
balance.
\ou Lmi Go G? Au joUP[P TP.
3 Differentiate between Trade bill and Accommodation bill.
oLo Esi, Ln \v Esi Csh LkzxP.
4 Explain the rules for determining due date in the case of bills of
exchange.
oOa^mkP un v jo nUS vP USP.
5 Ram owes Gopi the following sums of money due from him on the
dates stated below.
Rs. 300 due on March 10,1988
Rs. 1000 due on April 2, 1988
Rs. 4,000 due on April 30,1988
Rs. 100 due on June 10, 1988
He wants to make the complete payment on the 30th June 1988. Calculate interest
at 5% per annum with the help of average due date method.
o GL Po GLUS RUPsh uoPP R SUPLmh un jomP PokUP
sioP CUQo.
. 300 un jo oa 10, 1988
. 1,000 un jo H 2, 1988
. 4,000 un jo H 30, 1988
. 100 un jo 10, 1988
A 1988 30 uv zuoP PokUP Qo. BsiOS 3% mi G
Quzv \o\ un jo PokUP si mi PnUQkP.
6 X sent 100 bicycles each costing Rs. 1,000 to Y to be sold at his risk. Y
was to get a commission @ Rs. 50 per bicycle sold and was to be
reimbursed for expenses. Y spent
Rs. 2,500 on freight and Rs. 3,000 for salesmens salaries. Y sold 70
bicycles @ Rs. 1,200 each. Prepare necessary ledger accounts in the
books of X.
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X GL Jo . 1,000 AhUP
100 vsiP Y GLUS Ak \uo. OPLk Jo vsiUS . 30 u
Y P LQo. A \mh sia_zu
. 2,300 OLo Fv . 3,000 v uLkQx. 70 vsiP Jo
. 1,200 u. Y OL \uo. uo LmkU PnUSP
X HkP uo \P.
7 Record the following transactions in subsidiary books.
2006 Rs.
March 1 Purchased goods from Asir 1,500
2 Sold goods to Babu 1,000
7 Chandan sold goods tour 500
8 Dora purchased goods from
us
5,000
10 Goods returned from Babu 200
12 Goods returned to Asir 300
13 Goods returned from Dora 1,000
18 Sold goods to Mohan 4,000
22 Purchased goods from Mathi 5,000
25 Goods returned to Chandran 200
30 Sold goods to Sony 3,000
RUPsh jhiUPP uUP xn HkP Lv.
2006 .
oa 1 B|h \US o[Qx 1,500
2 LoOS \US Ox 1,000
7 \sh jUS \US Ox 500
8 hm jh \US o[Qx 5,000
10 Loh vL LO \US 200
12 BÛS \US v Ax 300
13 hoo \US v Ax 1,000
18 oPUS \US Ox 4,000
22 vh \US o[Qx 5,000
25 \uUS \US v Ax 200
30 \oUS \US Ox 3,000
8 Ram and Shyam were partners in a joint venture sharing profits and
losses in the proportion of 2 : 1 Ram supplies goods to the value of Rs.
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40,000 and incurs expenses amounting to Rs. 3,000. Shyam supplies
goods to the value of Rs. 30,000 and his expenses amount to Rs. 2,000.
Shyam sells on behalf of joint venture and realises
Rs. 1,00,000. Shyam is entitled to a commission of 5% on sales. Shyam
settles the a/c by a bank draft.
Give journal entries and necessary accounts in the books of Ram.
o, o BQ C 2:1 G Quzv CoL jmh[P LQx Po Cn
TmhoP. o . 40,000 v \USP [SQo. AuOPo o \ .
3,000 BS. o . 30,000 v \USP [SQo. o \ . 2,000 BS.
o Cn \oLoP \USP O . 1,00,000 LQo. o [Q Lnh
oP PnUPz wUQo. OLUPoP AUS 3% P Esk.
o zuP[P SLmk Lv, uo PnUSP uo \P.
9 The following is the Trial Balance of Mani on 30. 6. 2000, Prepare
profit and loss a/c and a balance sheet as on that date, taking into
account the adjustments.
Dr. Cr.
Rs. Rs.
Sales 98,780
Returns outwards 500
Capital 71,000
Sundry creditors 6,300
Cash in hand 540
Cash at bank 2,630
Purchases 40,675
Return inwards 680
Wages 10,480
Fuel and power 4,730
Carriage and sales 3,200
Carriage on purchases 2,040
Stock (1.7.1999) 5,760
Buildings 30,000
Land 10,000
Machinery 20,000
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Dr. Cr.
Rs. Rs.
Patents 7,500
Salaries 15,000
Gen. expenses 3,000
Insurance 600
Drawings 5,245
Sundry Debtors 14,500
1,76,580 1,76,58
0
Adjustments :
(a) Stock on hand on 30.6.2000 Rs. 6,800
(b) Machinery is to be depreciated at the rate of 10% and patents at 20%
(c) Wages outstanding Rs. 500
(d) A provision of 5% is to be created for bad debts on sundry debtors.
o GL Ca \ou R uLmkx. 30.6.2000 i oLo, CoL jmhU
PnUP A uv ELi C USL uo \P. \UPmhP
PnUQ Po.
LO
. .
OL P/S 98,780
zvLU P/S 500
u 71,000
Phuo 6,300
oUP 540
[Q C 2,630
Pou P/S 40,675
E vLU P/S 680
T 10,480
GLo O \o 4,730
OLa \zu 3,200
Pou \zu 2,040
\UQ (1.7.1999) 5,760
Pmih 30,000
10,000
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Cv 20,000
E 7,500
\L 15,000
Loxa \P 3,000
Pok 600
Gk P/S 5,245
PhoP 14,500
1,76,580 1,76,58
0
\UPmhP :
(A) 30.6.2000 \UQ . 6,800
(B) uo \P Cv 10% E 20%
(C) . 300T PokLh six
(D) PhoP x oU Ph PoOS 3% JxUSP.
10 From the following details of a club. Prepare income and expenditure
a/c and a balance sheet as on 31st December 1990.
Receipts Rs. Payments Rs.
Donation 50,000 Buildings 40,000
Reserve fund a/c
Foot ball Tournament
4,000
8,000
Football Tournament
expenses 900
Subscription 5,200 Furniture 2,100
Locker rent 50 Investment 16,000
Interest on investment Salaries 1,800
fund 240 Wages 600
Miscellaneous receipts 350 Insurance premium 350
Telephone charges 250
Electricity charges 110
Sundry expenses 210
Cash balance 5,520
67,840 67,840
Additional Informations :
(a) Subscription outstanding Rs. 250 not received
(b) Salary outstanding Rs. 170
(c) Wages outstanding Rs. 90
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(d) Sundry expenses outstanding Rs. 40
(e) Prepaid insurance premium Rs. 50
(f) Donation to be fully captialised.
R PokUPLmk J zvOS 31.12.1990 A ih BsiOPo L[Px
o. \ PnUP CU SL uoUP.
LuP . \zxuP .
jPoh 50,000 Pmih 40,000
Po v UP
PoLx Lomi `
4,000
8,000
omi Lomi \
900
\uo 5,200 AP 2,100
oUP ohP 50 ukP 16,000
umk Lzv[P \L 1,800
uo mi 240 T 600
| P 350 Pomk 350
uoL| Pmhn 250
Pmhn 110
| \P 210
oUP C 5,520
67,840 67,840
Tku [P.
(A) \uo Lo oP Ex . 230
(B) PokLh si \L . 170
(C) PokLh si T . 90
(D) PokLh si Cua \P . 40
(E) Tmia \zv Pomk, . 30
(F) xoP LO jPoh uoUSP.
11 he following was the balance sheet of A, B and C as on 3.12.2008.
Liabilities Rs. Assets Rs.
Creditors 48,000 Machinery 1,00,000
General Reserve 12,000 Stock 44,000
Capital : Debtors 38,000
A 80,000 Cash 6,000
B 60,000 Goodwill 52,000
C 40,000
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Liabilities Rs. Assets Rs.
2,40,000 2,40,000
On the above date the firm was dissolved. The assets realised Rs. 2,00,000 the
creditors were settled at
Rs. 46,000. Dissolution expenses amounted to Rs. 4,000. The partners had 3 : 2
:1 as their profit sharing ratio.
Give the necessary ledger accounts to close the books of the firm.
2008 i\L 31 O A, B O C C US o.
LoP . \ozxUP .
Phuo 48,000 Gv 1,00,000
LoxUPo 12,000 \UQ 44,000
u : PhoP 38,000
A 80,000 oUP 6,000
B 60,000 jOL 52,000
C 40,000
2,40,000 2,40,000
OPsh jo PUPLkQx. \ozxUP OL . 2,00,000 PhuoUS .
46,000 Pokzxz wUPLmhx. P \P . 4,000. TmhoP CoL Qu 3:2:1
G Cux.
uo LkPz uP.
12 A Ltd company invited applications for 8,000 shares of Rs. 100 each at
a discount of 5% payable as follows.
On application Rs. 20
On allotment Rs. 33
On first and final call Rs. 35.
The applications were received for 7,000 shares and all of these were accepted. All
money due were received except the first and final call on 100 shares which
were forfeited. 50 shares were reissued @ Rs. 80 as fully paid pass necessary
journal entries.
J UPLmh . 100 Pvh 8,000 L[SP 3% mh \x RUPsho
h snL Pox.
snLzxh . 20
JxURmi Lox . 33
u O Cv A x . 33.
7,000 L[SPUPo snL[P LLmk x JxURk \Lmhx. 100 L[SUPo u
O Cv A u vuoP x LLmhx. 100 L[SP J \
Lmhx. Av 30 L[SP mk . 80US k \Lmhx zv HkP
Lv \ uOS uP.
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13 repare bank reconciliation statement on 30.9.2006.
(a) Over draft as per pass book as on 30.9.2006 Rs. 540
(b) Cheques drawn but not presented upto 30.9.2006 Rs. 2,800
(c) Cheques paid into bank but not cleared upto 30.9.2006 Rs. 3,900
(d) Interest on overdraft as per pass book, not entered in the cash book Rs. 20
(e) Insurance premium paid by the bank not entered in the cash book Rs. 400
(f) Interest on investment collected by the bank appeared in the pass book Rs. 500
(g) In September Ram & Co has discounted with the bank a bill for Rs. 500 and
had entered this amount in the cash book but the proceeds credited in the
pass book amounted to Rs. 490.
[Px, o O TmhoP oUP Hmi 2006 \hL 30 jo
ELio CU Psh.
(A) 2006 \hL 30 jo [QU \ zuPzv Li AvPLO . 340
(B) GuLmk Bo 2006 \hL 30 jo hLhou Po\oP . 2,800
(C) [Q \zuLmk, Bo 2006 \hL
30 jo ÙPLhou Po\oP . 3,900
(D) oUP Hmi LvLhou [Qa \ zuPzv Li AvP LO uo mi . 20
(E) oUP Hmi LvLhou [Qo \zuLmh Pok Pmhn . 400
(F) [Qo ÙPLmk [Qa \zuPzv PonLk ukP uo mi . 300
(G) \hL ouzv o O TmhoP [Q . 300UPo oOa^mk
Jz uLi \x AzuoP oUP Hmi Lv \vu. Bo
Ao LLmk [Qa \zuPzv UPLmh uoP . 490.
14 n 5th November 2007, Das drew on Rao a bill for three months, for Rs.
500 in full settlement. This bill was discounted on the same date at 5%
per annum on due date, Rao requested Das to take up the bill since
Rao was in great financial distress Das agreed to do so provided Rao
would accept two new bills, one for Rs. 300 for two months and mother
for the balance due plus interest,
Rs. 15 one month. Rao accepted the two bills.
Journalise the transactions in the books of Das and Rao.
2007, jL 3 B uv, uoi GL o J ou un oOa^mh
UPnUP wLuOPoP . 300US Gv o[SQo. Au uv. Au
oOa^mh BsiOS 3% mi Qu G P \LkQx. Smh
un jo, o uo v jUPi CLuo. uo Au oOa ^mkPUS Ln
PokUP sk G skQo. uoi Luok Au JzxUPoQo. L
uox. o Csk v oOa^mkUP HOP sk. J . 300US 2 ou
un oOa^mk, Oo u uoPUS mi . 13 \zx. J ou
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un oOa^mhoS. o Csk oOa ^mkP HO \Qo. uoi, o
C HkP SLmk LvP \P.
15 Rectify the following errors :
(a) Purchases book carried forward Rs. 10 less
(b) Sales book carried forward Rs. 15 less
(c) Sales book carried forward Rs. 32 instead of 23
(d) Purchases book carried forward Rs. 3 more on page no 18 and again Rs. 31
more on page no 21
(e) Sales book carried forward Rs. 31 less on page no 5 and Rs. 33 more on page no
7.
RUPsh P UP.
(A) Pou Hmi . 10 Szx Gkzxa\Lmhx
(B) OL Hmi . 13 Szx Gkzx \Lmkx
(C) OL Hmi . 23US Lv . 32 Gkzx \Lmkx
(D) Pou Hk LUP GsP 18, 21 . 3,
. 31 AvPoP Gkzxa \Lmkx
(E) OL HkLUP Gs 3 . 31 SoP, LUP Gs 7 .33 AvPoP Gkzxa
\Lmkx.
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION,
DECEMBER 2010.
BANKING THEORY LAW AND PRACTICE
1 What are the general utility services offered by Commercial Bank?
oP [QP Lox Loa \P o?
2 What are the limitations of credit creation?
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Ph EoUP SP o?
3 Explain the promotional functions of RBI.
\ [Q Lomk LoP LO SkP.
4 What are the merits of Unit Banking?
u [Q jP o?
5 Explain the characteristics of Indian Money Market.
Cv Ln A[Poi uP GxP.
6 Explain the relationship between a banker and customer based on
debtor creditor.
Pho Pho G [Q oiUPo uohL USP.
7 Discuss any five rights of a banker.
[Q Ix EP GxP.
8 Write the features of a cheque.
Po\o uP GxP.
9 Clearly explain the different types of deposits.
LPo P LO uoP UP.
10 iscuss the modern functions of commercial banks.
oP [QP j LoP LO USP.
11 xplain the different credit control measures of RBI.
\ [Q Ph PmkLkzx P oP GxP.
12 iscuss the role of commercial banks in India to develop the economy.
Cvo Loouo OzvOS oP [QP L[Q UP.
13 xplain the components of Indian Money Market.
Cv Ln A[Poi EmTP USP.
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14 nder what circumstances a banker can close the account of the
customer?
oiUPo PnUQ GLouo [Q iUP i?
15 hat are the factors to be considered by the banker before honouring a
cheque?
Po\o vUP [Q PUP si PooP o?
DISTANCE EDUCATION
B.B.A./ B.B.A. (Lateral) DEGREE EXAMINATION, DECEMBER 2010.
COMPANY LAW
1. Briefly explain the types of companies.
[P PP _UPoP .
16. Explain the contents of articles of associations.
\[P jh vmi EhUP[P USP.
17. What do you mean by share capital? How can one become a member of a
company?
L[S u Go G? J Go zv E uSv Li?
18. Explain the duties and liabilities of directors.
CUSjP PhP LoP .
19. Explain the various kinds of company meetings.
U Tmh[P L PP USP.
20. Who is a promoter? State the functions of promoter of a company.
J zv uoOLo GL o? uoOLo LoP o?
21. Explain the duties of the official liquidator.
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AvPo o PLo PhP USP.
22. What are the different methods of winding up?
U P L P o?
23. What is a foreign company? Explain the rules applicable to foreign companies.
jomk Go G? jomk zvOS Lox vP .
24. Explain the legal provisions related to liability for misstatements in prospectus.
uPUP uo uPP ChL Lox LoLO Szu \mh jhP
.
25. Distinguish between transfer of shares and transmission of shares.
L[S oOzvOS, \mh Pmho L[S oOzvOS Ch LokP o?
26. Explain the following :
(a) Ordinary resolution
(b) Special resolution.
RUSmkO USP.
(A) \ouonz wo
(B) |z wo.
27. Explain the following meetings :
(a) Statutory meeting
(b) Extraordinary meeting.
RUSmkU Tmh[P .
(A) \mhU Tmh
(B) A\ouonU Tmh.
28. Explain the duties and powers of chairman of a company.
J zv u PhP O AvPo[P LO USP.
29. Explain the procedure for creditors voluntary winding up of a company.
J zv Phuo uooP x zv PLuOPo P .
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DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, DECEMBER 2010.
BUSINESS STATISTICS
1. Define statistics. What are the uses of statistics.
-- G \o . Cu L-P
S--k-P.
30. Discuss the importance of statistics as an aid to Business.
o-Pz x- --- UQzxzu USP.
31. What are the main objectives of tabulation of data?
Am-h--n-L-kz-x-u- U-Q joU-P[-P o?
32. Examine the merits and defect of mean.
Tmka \o-\-- |--P--, S-P-- USP.
33. Calculate mean deviation for the following frequency distribution
Class : 0-10 10-20 20-30 30-40 40-50
frequency : 5 8 15 16 6
-- A--s L--US \o-\ U-P PosP.
- : 0-10 10-20 20-30 30-40 40-50
A-s : 5 8 15 16 6
34. Find the median wage of the following distribution
Wages (in Rs) : 20-30 30-40 40-50 50-60 60-70
No. of persons : 3 5 20 10 5
- L--US Ch-- Fv- PosP.
Fv- (Lo-): 20-30 30-40 40-50 50-60 60-70
Bm--P- Gs-oU-P : 3 5 20 10 5
35. Explain the merits of mode.
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Pm-i |-----P .
36. What are the uses of Index numbers?
U-S--k Gs-P- L-Lo-k-P GxP.
37. Calculate mean and median from the following data :
Marks : 10-20 20-30 30-40 40-50 50-60
No. of students : 4 12 40 41 27
Marks : 60-70 70-80 80-90
No. of students : 13 9 4
R Po-kU-P-Lm-k -[-P- Ai-L-h- Tmk \o-\, O- Ch- v-U-
P- PnU-Qm-kU Pom-kP.
-v-Ls-P :
10-20 20-30 30-40 40-50 50-60
o-n- Gs-oU-P:
4 12 40 41 27
-v-Ls-P :
60-70 70-80 80-90
o-n- Gs-oU-P:
13 9 4
38. Compute the standard deviation and its coefficient from the following data :
Heights (in
inches) :
58 59 60 61 62 63 64 65 66
No. of students : 15 20 32 35 33 32 20 10 8
R Gs uo-S-O-Po vmh U-Pz-v-- Au- Sn-Pz-u- PnU-Q-kP.
E- : 58 59 60 61 62 63 64 65 66
o-n- Gs-oU-P : 15 20 32 35 33 22 20 10 8
39. Find the Pearsons coefficient of skewness for the following data
Class : 10-19 20-29 30-39 40-49 50-59
Frequency : 5 9 14 20 25
Class : 60-69 70-79 80-89
Frequency : 15 8 4
-- -[-P-US o-\o- Pom-hU P PosP.
S- :
10-19 20-29 30-39 40-49 50-59
A-s :
5 9 14 20 25
S- :
60-69 70-79 80-89
A-s :
15 8 4
40. Find the lines of regression from the following data :
X : 40 34 28 30 44 38 31
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Y : 32 39 26 30 38 34 28
- -[-P---x Eh uo-h--LoU-SU
Po-k-PU Pos-P.
X : 40 34 28 30 44 38 31
Y : 32 39 26 30 38 34 28
41. Construct Fishers Ideal Index number from the data given below
1989 1999
Commodity Price Quantit
y
Price Quantit
y
A 2 26 4 15
B 4 6 6 5
C 3 10 2 10
D 5 5 10 8
RU-Po-q L-[-P---x L - - S-mk Gs-nU PnU-Q-kP.
1989 1999
Lo- -- -A-
-- -A-
A 2 26 4 15
B 4 6 6 5
C 3 10 2 10
D 5 5 10 8
42. Discuss the steps in constructing index numbers.
S-mk Gs A- E Li-P -o-v.
43. Calculate trend value by the method of least square from the data given below
Year : 1985 1986 1987 1988 1989 1990 1991
Value : 75 67 68 65 50 54 41
- L-[-P-US Su UP o--oP LoUS -v-LU Ps-k--i.
-
h :
1985 1986 1987 1988 1989 1990 1991
-v- : 75 67 68 65 50 54 41
-
DISTANCE EDUCATION
22
24
DE187
BUSINESS (COMMERCIAL) LAW
1. What is contract? Explain its elements.
JLu Go G? Cu TP .
44. Contract is an agreement enforceable by law Discuss.
""JLu K EhLiUP Cx \mhzuo jhLkzu i'' ov.
45. State the legal position of a finder of goods.
LoU Pshkzu \mh U SkP.
46. What do you mean by discharge of contract?
JLu i Go G?
47. Explain the duties of a bailor.
JLh PokLo PhP .
48. Distinguish between sale and agreement to sell.
OL OL EhLomh LkzxP.
49. What are the powers and duties of an arbitrator?
jk AvPo O PhP o?
50. Explain the fundamental principles of insurance.
Pomi AiLhU PoPP .
51. What are the rules to be followed in the transfer of property?
\ozu oOv PhiUP si vP o?
23
DE187
DE196
52. State the provisions of Indian Contract Act 1872 relating to quasi contract.
Cv JLua \mh 18728 JLu Lo Szu \zxUP SkP.
53. Discuss the rules for valid acceptance.
\zuUP HO vP LO ov.
54. Point out under what circumstances will a court dissolve a firm?
Gua ` v J zuU PUSU SkP.
55. Define the term common carrier. Distinguish between a common carrier and a
private carrier.
Loxa\UPO . Loxa\UPO ua \UPO LkzxP.
56. What Acts govern carriage by land? Discuss.
Gua \mh o \UPOa \x uohhx? ov.
57. Describe different modes of dissolution of a firm.
U P L P .
DISTANCE EDUCATION
COST ACCOUNTING
SECTION A (5 8 = 40 marks)
1. What is Cost Accounting? Explain its nature and scope.
AhUP PnUQ Go G? Au u O CP USP.
24
25
DE187
58. Critically examine the merits and demerits of Time wage system.
j Fv j wP Pzxh B \P.
59. Explain the different classification of overhead expenses.
O\P L PP UP.
60. What are the advantages and disadvantages of Process costing?
Li AhUP j O wP o?
61. State the importance of Integral accounting.
J \ PnUQ UQzxzu TP.
62. What are the characteristics of Standard costing?
u AhUP Sn[P o?
63. Product X requires 20 kgs 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. 4.50
per kg. Calculate :
(a) Material cost variance.
(b) Material price variance.
(c) Material usage variance.
20 Q.Q. Lo, J Q.Q. . 4 u Lo, J Q.Q. . 4 u Lo X8US
uLkQx. Eso ELoP Lo X8I EOLzv \uOS 24 Q.Q.
Lo, J Q.Q. . 4.30 u \hLmhx. PnUQkP :
(A) Lo AhUP oLok.
(B) Lo oLok.
(C) Lo ELoP oLok.
64. The company has three production departments and two service departments
and for a period the departmental distribution summary has the following totals :
Rs.
Production departments :
P
1
Rs. 800; P
2
Rs. 700; P
3
Rs. 500 2,000
Service departments :
S
1
Rs. 234 and S
2
Rs. 300 534
2,534
The expenses of the service departments are charged out on a % basis as follows :
P
1
P
2
P
3
S
1
S
2
Service dept. S
1
: 20% 40% 30% 10%
25
DE187
Service dept. S
2
: 40% 20% 20% 20%
Prepare a statement showing the apportionment of two service departments
expenses to production departments by simultaneous equation method.
J zv EOLzv xP C uoskz xP E. xP ozu LQ
o :
.
EOLzv xP :
P
1
. 800; P
2
. 700; P
3
. 500 2,000
uoskz xP :
S
1
. 234 O S
2
. 300 534
2,534
uoskz xP \ LQuUPLk \uu o :
P
1
P
2
P
3
S
1
S
2
uoskz x S
1
: 20% 40% 30% 10%
uoskz x S
2
: 40% 20% 20% 20%
J[Pa \Lomk Csk uoskz xP \[P EOLzv xPUS LQ
uUS AUPz uoUP.
SECTION B (4 15 = 60 marks)
Answer any FOUR questions only.
65. What do you understand by Labour Turnover? Explain its causes and effect.
uoo _O| GLx Szx Ax ox? Au PooP O P
USP.
66. Briefly explain different methods of absorption of overheads.
uoO\o O\P E o[S L P oP .
67. What is the purpose of reconciling cost and financial accounts?
AhUP PnUQ O v\o PnUQ \Pmku u G?
68. On the basis of the following information, calculate the earnings of Gutha and
Sutha on the straight line price rate basis and Taylors differential price rate
system.
Standard production 8 units per hour
26
DE187
Normal time rate Rs. 0.40 per hour
Differentials to be applied.
80% of piece rate below standard
120% of piece rate at or above standard.
In a 9 hour day, Gutha produces 54 units and Sutha produces 75 units.
[PU Posk Suo O _uo BQo AS u AiLh T O
h Lmh AS uU T PnUQkP :
nUPLmh EOLzv J oUS 8 ASP
UPo T u J oUS 0.40 L\o Lmh AS uU T
v Ah iouPUS 80% AS uU T
nUPLmh vUS AuOS 120% AS uU T
9 o j Posh J joUS Suo EOLzv
34 ASP O _uo EOLzv 73 ASP.
69. A product passes through three processes, A, B and C. The normal loss of each
process is as follows.
Process A 3%, Process B 5%; Process C 80% loss of process A was sold at 25
paise per unit that of B at 50 paise per unit and that of C Rs. 1.00 per unit
10,000 units were introduced to process A at Re. 1.00 per unit. The other
expenses were as follows :
Process
A B C
Rs. Rs. Rs.
Materials 1,000 1,500 500
Labour 5,000 8,000 6,500
Direct expenses 1,050 1,188 2,009
Actual output (in units) 9,500 9,100 8,100
Prepare the Process accounts assuming that there were no opening or closing stock.
J Lo A, B O C G LiP Phx uooQx. Jo LiP
PP \ouon jmh o :
Li A 3%, Li B 3%, Li C 8%, P Lo OL J AQOS Li
A8OS 0.23 L\o, B 0.30 L\o, C . 1.00 BS. Li A8 ~UPLmh u
LoP . 1 u 10,000 ASP. Cu \P :
Li
A B C
27
DE187
. . .
LoP 1,000 1,500 500
E 5,000 8,000 6,500
jia \P 1,050 1,188 2,009
EOLzv \Lmh ASP 9,500 9,100 8,100
BL O i LomP C. Li PnUSPz uoUP.
70. From the following information, prepare reconciliation statement :
Rs.
Net profit as per financial records 1,28,755
Under recovery of works overheads in cost records 3,120
Over recovery of administrative overheads in cost
records
1,700
Depreciation charge in financial records 11,200
Depreciation recovered in costing 8,000
Interest received but not shown in costing 12,500
Obsolescence was charged in financial records 5,700
Income tax provided in financial records 40,300
Bank interest credit in financial records 750
Stores adjustment-credited in financial records 475
Depreciation on stock in financial records 6,750
L[Px \Pmku AUP uoUP :
.
v HmiLi oL 1,28,755
SoP mPLmh uoP O\P 3,120
PoP mPLmh oP O\P 1,700
v Hmi uo 11,200
AhUP Hmi uo 8,000
LO mi AhUP Hmi Pomhoux 12,500
v Hmi LoUS Gxuo jmh 5,700
v Hmi JxUPLmh o 40,300
v Hmi [Q mi () 750
v Hmi LshPa \Pmku () 475
\UQ uo uo (v Hmi) 6,750
28
DE187
DE197
71. From the following information, calculate
(a) Materials cost variance
(b) Materials price variance
(c) Materials usage variance
(d) Materials mix variance
(e) Materials sub-usage variance.
Materials Standard
quantity
Standard
price
Actual
quantity
Actual
price
(Kg) (Rs.) (Kg) (Rs.)
X 20 5 24 4.00
Y 16 4 14 4.50
Z 12 3 10 3.25
48 48
RUPsh [Px
(A) LomP AhUP O
(B) LomP O
(C) LomP ELoP O
(D) LomP P O
(E) LomP xn ELoP O PnUQh.
LomP u
GsoUP
u
Es
GsoUP
Es
(Qo) (.) (Qo) (.)

X 20 5 24 4.00
Y 16 4 14 4.50
Z 12 3 10 3.25
48 48

DISTANCE EDUCATION
PRODUCTION AND MATERIALS MANAGEMENT
29
31
DE187
1. Explain the term production function.
EOLzv \o 8 USP.
72. What is relocation?
Ch Go G?
73. What do you understand by make or buy decisions?
EoUP Ax o[Su Szx Ax ox?
74. What is scheduling?
Amhnku Go G?
75. State the importance of material management.
LoP os UQzxzu TP.
76. Explain the functions of stores management.
\UP os LoP USP.
77. Explain about stores location.
\UP Ah Szx USP.
78. Write a note on Design of production.
EOLzv i Szx |S P.
79. Briefly explain the various types of process.
\ L PP .
80. Discuss about factors influencing plant location.
uoO\o Ahzu u \u LovUS PooP USP.
81. What are the various techniques of inventory management?
\UQ os L EzvP o?
82. Write a note on material handling equipments.
Pa\o Lo Po UQ Cv[P Szx S P.
30
DE187
DE198
83. State the essentials of stores layout.
\UP Ahzv UQzxzu TP.
84. What is Gantts chart? Explain its uses.
Pom Amhn LO Ax ox? Au jP o?
85. What are the objectives of stock verification?
C \Lozu joUP[P o?
DISTANCE EDUCATION
B.B.A./B.B.A.(Lateral) DEGREE EXAMINATION, DECEMBER 2010.
ELEMENTS OF MARKETING
1. Explain any two approaches to the study of marketing.
\u LO Hu Csk AqSP USP.
86. What is market segmentation? Bring out its importance.
A[Poi LS Go G? Au UQzxzu TP.
87. Discuss the steps in developing a new product.
J v Lo EoUSv E P .
88. State the objectives of pricing a product.
J LoUS n \u joUP[P o?
89. Write briefly the functions of a middlemen.
Chz uPP LoP _UPoP GxP.
90. State the advantages of advertising a product.
31
32
DE187
DE199
J Lo L \uo EshoS jPU TP.
91. Briefly explain the factors influencing the consumer behaviour.
~Po jhzu nUS PooP _UPoP USP.
92. Write short note on advertisement copy.
L jP LO |S GxP.
93. Explain the various stages of product life cycle.
J Lo oUP _O| L P USP.
94. Discuss the features of Industrial, consumer and service marketing.
uoO\o \u, ~Po \u O \ \u |UP .
95. Explain the various factors which determine the pricing of products.
LomP nUS L PooP USP.
96. Discuss in detail the various factors that are considered for selecting a suitable
channels of distribution.
J Lozuo [P z u \ GkzxU PoLk PooP USP.
97. Define sales promotion. Describe the various methods of sales promotion.
OL Azv . L Po OL Azv P .
98. (a) Distinguish between Advertisement and Publicity.
(b) Draw an advertisement copy for an imaginary product.
(A) L O Lox L Csh LkzvU Pomk.
(B) J POL LoUS J L jP P.
99. Explain the qualities of a successful salesman.
J OPo OLoUS E uSvP USP.
DISTANCE EDUCATION
B.B.A./B.B.A (Lateral) DEGREE EXAMINATION, DECEMBER 2010.
32
33
DE187
MANAGEMENT ACCOUNTING
1. Explain the importance of Management Accounting as a tool for management
decision making.
os ikzu os PnUQ J P GLu UQzxzv .
100. Describe any four accounting ratios and briefly explain their significance.
Hu joS PnUQ Qu[P _UPoP zx Au UQzxzv uP.
101. Explain the procedure of preparing Fund Flow statement.
v Kmh AUP uoUS .
102. Explain the advantages and limitation of Marginal Costing.
PnUQ jP O SLokP UP.
103. Bring out the functions of Capital Budgeting.
u v vmhh \LokP PonP.
104. What is a sales budget? Discuss the principal factors that should be considered
in developing the Sales Budget.
OL vzvmh Go G? OL vz vmh uoUSLox Pzv Po si
UQo PooP ovUP.
105. Given the following information for ABC company at the end of 2004
determine balances for the income statement and the Balance Sheet.
Net sales : Rs. 1,00,000
Debtors Turnover Ratio based on net sales : 2
Inventory Turnover Ratio : 1.25
Fixed Assets Turnover Ratio : 0.8
Debts Assets Ratio : 0.6
Net Profit Margin : 5%
Gross Profit Margin : 25%
Return on Investment : 2%.
RUPoq uPP Posk ABC zvOS 2004 BsiOPo o AUP O
C AUP uo \P.
ozu OL : . 1,00,000
ozu OL AiLh PhoP OL Qu : 2
\UQ Qu : 1.23
33
DE187
o \ozxUP Qu : 0.8
PhoP \ozxUP Qu : 0.6
P CoL Qu : 3%
ozu CoL Qu : 23%
uk uo CoL : 2%.
106. From the following data calculate :
(a) P/V ratio
(b) Profit when sales are Rs. 20,000
Rs.
Fixed expenses 4,000
BEP 10,00
0
RPoq uPPx RUPshOU PnUQkP.
(A) CoL A Qu
(B) . 20,000 OLUPo CoL.
.
o \P 4,000
\\ 10,000
107. Prepare a fund flow statement of Raju Company from the following
information.
Balance sheet as at April 1 and March 31, Current year.
April 1 March
31
Rs. Rs.
Cash at Bank 40,000 44,400
Accounts receivable 10,000 20,700
Inventories 15,000 15,000
Land 4,000 4,000
Business premises 20,000 16,000
Plant and equipment 15,000 17,000
Accumulated depreciation (5,000) (2,800)
34
DE187
Patent and trade marks 1,000 900
Total Assets 1,00,000 1,15,200
Creditors 30,000 32,000
Bonds payable 22,000 22,000
Bonds payable discount (2,000) (1,800)
Capital stock 35,000 43,500
Retained earnings 15,000 19,500
Total Liabilities 1,00,000 1,15,200
Additional Information :
(a) Income for the period, Rs. 10,000
(b) A building that costs Rs. 4,000 and which had a book value of Rs. 1,000 was
sold for Rs. 1,400
(c) The depreciation charge for the period was Rs. 800
(d) There was a Rs. 5,000 issue of capital stock.
(e) Cash dividend of Rs. 2,000 and bonus shares of
Rs. 3,500 were declared.
RUPoq uP AiLh, o zvOS J v Kmh AUP uo \P.
H 1 O oa 31, jh BsiOPo C U S.
H 1 oa 31
. .
[Q 40,000 44,400
LzuUPP 10,000 20,700
\UQP 13,000 13,000
4,000 4,000
AP \ou[P 20,000 16,000
Cv \ou[P 13,000 17,000
Jmkozu uo (3,000) (2,800)
O oP SP 1,000 900
ozu \ozxUP 1,00,000 1,13,200
Phuo 30,000 32,000
Lzv \zuzuUPP 22,000 22,000
Lzv \zuPUPo uLi (2,000) (1,800)
u 33,000 43,300
DmiP 13,000 19,300
ozu LoP 1,00,000 1,13,200
35
DE187
Cu uPP :
(A) Cu PozvOPo o . 10,000
(B) . 4,000 AhUPo J Pmihzv uOLou \u . 1,000/ Au . 1,400/-US
OPLmhx.
(C) Cu PozvOPo uo PnUQhLmhx . 800.
(D) . 3,000/-UPo u hLmhx.
(E) oUP L[PouooP . 2,000/ FUP L[SPoP . 3,300-/ uLmhx.
108. The following information relates to production and sale of an article for
January and February 2006 :
January February.
Rs. Rs.
Sales 38,000 65,000
Profit 3,000
Loss 2,400
Calculate :
(a) Break even sales volume
(b) Profit or Loss at Rs. 46,000 sales
(c) Sales to earn a profit of Rs. 5,000.
2006 Bsk a O ouzvOPo EOLzv O OL L[P R
uLmk.
a
. .
OL 38,000 63,000
CoL 3,000
jmh 2,400
PosP :
(A) OL \\
(B) . 46,000 OLo CoL / jmh
(C) . 3,000/- CoL DmkuOPo OL.
109. From the following particular, prepare a cash flow statement :
1st Jan 31st
Dec
1st Jan 31st
Dec
Rs. Rs. Rs. Rs.
Creditors 36,000 41,000 Cash 4,000 3,600
Mrs. As !oan " #0,000 De$tors 3%,000 3&,400
Ban' !oan 30,000 #%,000 (toc' #%,000 ##,000
Capita) 1,4&,00
0
1,4*,00
0
!and #0,000 30,000
36
DE187
B+i)din, %0,000 %%,000
Machiner- &0,000 &6,000
3,14,00
0
#,3%,00
0
#,14,00
0
#,3%,00
0
During the year Mr. A (proprietor) has drawn Rs. 26,000 for personal use. The
provision for depreciation against machinery as on 1st January was Rs. 27,000
and on
31st Dec. Rs. 36,000.
RUPoq uP AiLh J oUP Kmh AUP uo \P.
a 1 i\ 31 a 1 i\ 31
. . . .
PhuoP 36,000 41,000 oUP 4,000 3,600
vv As Ph 20,000 PhuoP 33,000 38,400
[Q Ph 30,000 23,000 \UQ 23,000 22,000
u 1,48,000 1,49,000 20,000 30,000
Pmih 30,000 33,000
Cv 80,000 86,000
2,14,000 2,33,000 2,14,000 2,33,000
Cu Bsk, v. A(Eo) \ou \UPoP Gkzux . 26,000/. Cvzv x uoU
Po EoUPLmhx. a 1 . 27,000 O
i\L 31 . 36,000-.
110. Bright Limited have prepared the budget for the production of 1,00,000 units
of product for a costing period of Under :
Per .nit
Rs.
Ra/ 0ateria)s 10.0&
Direct )a$o+r 3.00
Direct Expenses 0.40
1or's o2erheads 3604 5ixed6 10.00
Ad0inistrati2e 72erheads 3&04
5ixed6
1.60
(a)es o2erheads 0.&0
Actual Production in the period was only 60,000 units. Prepare budgets for the
original and revised levels of output.
1,00,000 ASP uoLuOPo GvjoUS \P m zv \o R
uLmk.
J AQOS
37
DE187
DE200
.
LoP 10.08
ji T 3.00
ji \P 0.40
Pa \ (60% ox) 10.00
oPa \P (80% ox) 1.60
OL Pa \P 0.80
Cu PozvOS uLk uoP ozu 60,000 ASP. BP uLk O
vzv AUPLh E PUPo v vmhzv uo \P.
111. Explain in detail the classification of budgets according to
(a) Time
(b) Function and
(c) Flexibility.
vzvmh AUP
(A) Po
(B) \Lok O
(C) jQzu BQO AiLhoPU Posk zx .
112. Discuss the scope and importance of Management Accounting. How does it
differ from Financial Accounting?
oPU PnUQ o O Au UQzxzv ov. vU PnUQ oPU
PnUQ Go LkQx GLu uP.
113. Distinguish between :
(a) Fund flow statement and Balance Sheet.
(b) Cash flow statement and Receipts and payments account.
LkzxP :
(A) v Kmh AUP C U S.
(B) oUP Kmh AUPUS Lu \zu PnUQOS.
DISTANCE EDUCATION
38
34
DE187
FINANCIAL MANAGEMENT
1. Explain the scope of financial management.
v os LP USP.
114. Define financial planning. State the steps involved in financial planning.
v vmhku . v vmhku E LiP TP.
115. Explain the effects of over capitalisation and under-capitalisation.
uUS o O uUS Ro u[P P o?
116. What are the advantages and disadvantages of ordinary shares to the
company?
zvOPo \ouon L[Q j wP ox?
117. Define debenture. Explain the features of debenture.
Ph Dmk Lzv . AO uP .
118. How does term loan differ from a non-convertible debenture?
PoUPh Go oOiou Ph DmkLzvzvx kQx?
119. Explain inter corporate investments.
[PUS Cho ukP .
120. State the different types of working capital.
jh u PP TP.
121. Describe the key activities of financial management.
v os UQ jhiUPP USP.
39
DE187
DE201
122. What is a financial planning? How does it differ from financial forecasting?
What are the merits of financial planning?
v vmhku Go G? Cx Go v OLoUQx LkQx? v vmhku j
P o?
123. Discuss the various factors influencing the capital structure of a corporation.
J zv u AL woUS PooP PuoP.
124. Describe the ways in which financial institutions provide direct financial
assistance.
v [P [S ji v EuP P USP.
125. Discuss the term loan procedure.
PoUPh P PuoP.
126. Describe the factors affecting working capital.
jh uzu LovUS PooP USP.
127. Explain and illustrate the turnover method of assessing working capital
requirements of borrowers.
Ph o[So jh uzu, OL Go woLx GLu
Euonzxh USP.
DISTANCE EDUCATION
PRINCIPLES OF PERSONNEL MANAGEMENT
1. Explain the functions of Personnel Management.
Loo os jhiUPP USP.
128. What are the various steps involved in HRP Process?
u vmhh L P o?
40
35
DE187
129. Highlight the role of Personnel Manager.
Loo o L[P USP.
130. List out the selection process.
uukzu P USP.
131. Distinguish between job analysis and job description.
Lo LSLo O Lo UP CO LkzxP.
132. Explain the compensation plan for workers.
LooP vUPO Fvzvmhzu USP.
133. Highlight the importance of discipline.
Lo J[S UQzxzu USP.
134. What are the principles of Grievances handling?
SP Pou PoPP o?
135. Discuss the steps in Job evaluation process.
Lo vk P L P ov.
136. Explain in detail the need for Performance Appraisal System.
v vh u USP.
137. Elucidate the process of formulating personnel policies.
Lo os PomLokP uoOLv P
USP.
138. Describe the steps in determining wage and salary administration.
T O \L oP nLu L P USP.
139. Discuss the reasons for Transfer, Separation and Demotion.
41
DE187
Lo ChoO, Lo O Lo CUP CP Pon[P .
140. What are the common pit falls in a selection interview? What measures do you
adopt in making interview more effective?
uukUS jPz u Loxo SP o? jPzu |LoP A LO
si P o?
141. How will you assess the Effectiveness of Training to the employees?
LooPUS AUPLk Lo LO| \ v Go vko?
42

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