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DE5317

DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2009.
PRODUCTION AND MATERIALS MANAGEMENT
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What are the objectives of production management?
Ezv s {UP|PO A?
2. What is production system?
Ezv O GOA G?
3. What are the importance of productivity?
EzvzvOU UOzxA x?
4. What do you mean by Ergonomics?
uE & Cv Cn GOA G?
5. Explain Gantts chart.
Pm AmhAn & AUSP.
6. State the objectives of plant location.
31
uE\ AAhzv {UP|PO O uA.
7. What are the advantages and disadvantages of process
layout?
\AO ChAA {PO wPO A?
8. What are the various functions of materials
management?
\US s AA oPO A?
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Explain the functions of production management.
Ezv s oP AA.
10. What are the factors affecting productivity?
Ezvz vO vUS PoPO x?
11. What do you understand by motion and time study? What
are its objectives?
{ A\ B O AOAx x? AAO
{UP|PO A?
12. As a production manager, how would you take
make or buy decisions?
Ezv | uUP AAx A|P \
As PoP AUSP.
13. Discuss Webers theory of plant location.
2
uE\ AAh uh A uOzu
AAvUP.
14. What is purchase policy? What are the types of
purchasing policies?
POuA AEOPO GOA G? POuA
AEOP APPO A?
15. What is meant by ABC analysis? Explain its importance.
ABC S GOA G? Au UOzxAzu AA.

3
DE5316
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2009.
COST ACCOUNTING
Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks)
Answer any FIVE questions.
1. Define cost accounting. Explain its merits.
AhUPA PnUOA GOA G? Au {P AA.
2. Explain the significance of material control.
OPO Pmkm UOzxAzu AA.
3. What are the requisites of good costing system?
|Ou AhUPA PnUOV uAPO A?
4. Describe the essentials of good wage system.
|Ou TV |n O CO AUSP.
5. Briefly explain the different classifications of overheads.
AA AP \P AUSP.
4
25
6. What do you mean by standard costing? Explain its
merits.
| AhUPA PnUOV {P AA.
7. Calculate the re-order level :
Maximum consumption : 300 units per day
Minimum consumption : 200 units per day
Re-order period : 8 to 10 days.
A uPA Psk POuA AA PnUOk.
AvPm\ -P : | {US 300 ASPO
SOum\ -P : | {US 200 ASPO
POuA P : 8 uA 10 {O.
8. From the following calculate
(a) Material cost variance
(b) Material price variance.
Standard output = 1000 units
Standard material per unit = 2 kgs
Standard price per kg = Rs. 2
Actual output = 900 units
Actual price = Rs. 2.50
Actual material used = 2400 kgs
A uPAU Psk (A) mPO k AhUP
(B) mP k A u \.
| Ezv = 1000 ASPO
5
| OPO (AS) = 2 O
| A (AS) = . 2
Es {h Ezv = 900 ASPO
Es {hA = . 2.50
Es {h OPO
k = 2400 O.
SECTION B (4 15 = 60 marks)
Answer any FOUR questions.
9. Distinguish between cost accounting and management
accounting.
AhUPA PnUOS s PnUOSO Ak
GA?
10. Describe the various methods of distribution overheads.
\A|PO OuzuV APP AA.
11. Compare and contrast any two bonus methods of wage
payment.
HuAx 2 v OA |n \ TV |mk,
A AA.
12. What is cost ledger explain its types and significance.
AhUPA k GOA G?Au APPO |
OA AA.
6
13. From the following information calculate labour cost
variance, labour rate variance, labour efficiency and idle time
variance.
Standard hours 5000
Standard wage rate Rs. 4 per hour
Actual hours 6000
Actual wage rate Rs. 3.50 per hour
Time lost on account of machine break down 300 hours.
A uPAAU Psk uE k AhUPA,
TVk, uE vO kzuu
{kP PnUOk.
| o { 5000
| Fv AOu . 4 | oUS
Es {h { 6000
Es {h Fv . 3.50 | oUS
Cv EuA nS { 300 o {.
14. From the following information prepare process costing
a/c.
Process
A
Process
B
Process
C
Wages and materials 60,800 24,000 58,500
Works O/H 11,200 10,500 12,000
Production in (units) 72,000 75,000 96,000
Stocks (units from preceding
process on 1/7) 8,000 33,000
Stocks (units from preceding
process on 31/7) 2,000 1,000
A uPAU Psk \O PnUPOUP u \P.
7
\O
A
\O
B
\O
C
TV mPO 60,800 24,000 58,500
AUP \ 11,200 10,500 12,000
Ezv (ASPA) 72,000 75,000 96,000
\UO (u \O
PnUOVx 1/7 ) 8,000 33,000
\UO (u \O
PnUOVx 31/7 ) 2,000 1,000
15. From the following information, prepare reconciliation
statement.
Rs.
N/P as per financial records 1,28,755
Under recovery of works O/H in cost 3,120
Over recovery of administrative O/H in cost 1,700
Depreciation charged in financial records 11,200
Interest received but not shown in costing 12,500
Depreciation recovered in costing 8,000
Obsolescence was charged in financial records 5,700
I.T provided in financial records 40,300
Bank interest credited in financial records 750
Stores adjustments credited in financial records 475
Depreciation of stock charged in financial
records
6,750
A uPA Psk BAOUP u \ :
8
.
|v AOUP |P 1,28,755
A \ SOu vk 3,120
|AP \ AvP vk 1,700
|v AOUP u 11,200
Am A`VUPmk BA AhUPA PnUOA
PmhhAA
12,500
AhUPA PnUO u Omhx 8,000
PVP A |v AOUP 5,700
|v AOUP AA |xURk 40,300
A|O Am |v PnUOA AA 750
\US \UPmkuV |v PnUOA AA 475
\UOA u |v AOUP 6,750

9
DE5315
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2009.
BUSINESS (COMMERCIAL) LAW
Time : Three hours Maximum: 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. All contracts are agreements, but all agreements are not
contracts Explain.
"GA |u|P EhkPS, BA, GA
EhkP |u|PO AA' - AA.
2. State the rules as to valid acceptance.
\AzuUP H AvOPU TP.
3. What are the rights of bailee?
|h A EPO A?
4. Distinguish sale from agreement to sell.
A, A EhmVx AkzxP.
5. What are the rights and liabilities of a minor in a
partnership firm?
| TmhsA, CAh EPO PO
A?
6. What are the rights and liabilities of a common carrier?
10
24
x \UPO EPO PO A?
7. State the legal rules relating to contract with persons of
unsound mind.
{ \AuAPh Hmh |u|PO SOzu \mh
AvOP TP.
8. What are the essential elements of agency?
P |uzv AhU TPO A?
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. What are the different types of contracts?
|uzv AA APPO A?
10. What are the remedies for a breach of contract?
|u PUP wAEPO A?
11. Distinguish between contract of Indemnity and contract
of guarantee.
Dmkv |uzvS, v |uzvS EO
AkPO A?
12. State the rules regarding delivery of goods.
"\US A|PA' uh AvPU SOkP.
13. Discuss the circumstances under which a partnership
firm is dissolved.
Guu `I{PA | Tmhs {A PUPkOOx
Gu AA.
14. Explain the fundamental principles of Insurance
Contract.
11
Pk |uzv Ah PmkP AA.
15. What is consideration? State the exceptions to the rule
that an agreement without consideration is void.
GOA G? " CAu Ehk, CA
{ Ehk' GO AvUS, AvAUSP TP.

12
DE5314
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2009.
BUSINESS STATISTICS
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Discuss the importance of statistics in business.
AoPzvA OV UOzxAzu AA.
2. What is tabulation? What precautions are to be taken in
tabulating a statistical data?
mzuA GOA G? mzuV x
GkzxUPO As a\UP |hAUPPO A?
3. For the given data, calculate mean deviation from mean.
Class : 141-150 151-160 161-170 171-180 181-190
Frequency : 5 16 56 19 4
RIUPq AA|PUS, \\ AUP Tmk \\Vx
PsP.
AS : 141-150 151-160 161-170 171-180 181-190
AAs : 5 16 56 19 4
13
23
4. What is correlation? What are the different types of
correlation?
|mkO GOA G? |mkOA AA APPO A?
5. The following are the index numbers and weights of a
family budget. Construct the cost of living number.
Items Index
Number
Weight
Food 352 48
Fuel 220 10
Clothing 230 8
Rent 160 12
Miscellaneou
s
190 15
| Sk mm GhP, SOk GsP R
umkO. uSu AIUPzuU SOmk GsnU PshOP.
C SOmk Gs Gh
En 352 48
GO 220 10
Eh 230 8
AhP 160 12
OA 190 15
6. Determine the four years moving average for the
following time series.
Year : 1999 2000 2001 2002 2003
Production
(Tons) :
50 36.5 43 44.5 38.9
Year : 2004 2005 2006 2007 2008
Production 38.1 32.6 41.7 41.1 33.8
14
(Tons) :
A Pz uh A\US |S Ah |P \\
PsP.
Ah : 1999 2000 2001 2002 2003
Ezv(hPO)
:
50 36.5 43 44.5 38.9
Ah : 2004 2005 2006 2007 2008
Ezv(hPO)
:
38.1 32.6 41.7 41.1 33.8
7. Find the harmonic mean for the numbers 125, 130, 75,
45, 0.5, 0.4, 0.2 and 0.05.
125, 130, 75, 45, 0.5, 0.4, 0.2 , 0.05 BO GsPUS
C\a \\ PsP.
8. Define Index numbers. State the utilities of index
numbers.
SOmk Gs - A. SOmk Gso kP TP.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Find out mean, median, mode from the data given below :
Value : 0-4 5-9 10-19 20-19 20-29 30-39 40-49 50-59
Frequency : 328 350 720 664 598 524 378 244
RIUPsh AA|PVx, \\, Ch{ Pk
PsP.
v : 0-4 5-9 10-19 20-19 20-29 30-39 40-49 50-59
15
AAs : 328 350 720 664 598 524 378 244
10. Calculate Bowleys measure of skewness from the
following :
Class Interval Frequency
10-15 2
15-20 5
20-25 7
25-30 13
30-35 21
35-40 15
40-45 8
45-50 3
RIUPq A|PVx, V Pmh AA
PnUOk.
ChA AAs
10-15 2
15-20 5
20-25 7
25-30 13
30-35 21
35-40 15
40-45 8
45-50 3
11. Estimate the sales for 2006 from the following data, using
the suitable method of interpolation.
Year : 2004 2005 2007 2008
16
Sales (in
units) :
175 190 220 260
uSu Cha\PA O kzv 2006-
BsP A, RIUPsh AA|PVx Po \P.
Ah : 2004 2005 2007 2008
A (ASPA) : 175 190 220 260
12. Prices of particular commodity in five years in two cities
are given below :
Price in City A : 20 22 19 23 16
Price in City B : 10 20 18 12 15
Find from the above data, the city which had more stable
prices.
Csk |P|PA, | SOmh APO Ix
BskPUS R PkUPmkO.
|P A CA
A :
20 22 19 23 16
|P B CA A : 10 20 18 12 15
PkUPmh A|PVx Gu |PzvA A
AvP {zu u Aux G Psk.
13. Calculate the trend values by the method of least squares
from the data given below and estimate the sales for the year
2009.
Year : 2004 2005 2006 2007 2008
Sales : 12 18 20 23 27
RIUPsh AA|PVx, P US v SOu
AUP O % PnUOkP 2009- BsP
A PoUP.
Bsk: 2004 2005 2006 2007 2008
A : 12 18 20 23 27
17
14. Discuss the scope and limitations of statistics.
OV |UP GA SOkP AA.
15. Define Dispersion. What are the characteristics of a good
measure of dispersion?
|uOA - A. | |A |uOA AA |OAPO
A?

18
DE5313
DISTANCE EDUCATION
B.B.A./B.B.A(Lateral) DEGREE EXAMINATION, MAY 2009.
COMPANY LAW
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Define a company. What are its characteristics?
| Gu CUPn G? |zv |OAPO
A?
2. What is doctrine of indoor management?
EO |APU Pmk GOA G?
3. What are the functions of a promoter?
uA oP AA.
4. What are the requirements and conditions as to
allotment of shares?
|S |xURm |uP uAP A?
5. Distinguish between transfer and transmission of shares.
19
22
|S OzvS AE OzvS Ch EO
AkPU TP.
6. Write short note on managerial remuneration.
|AP Fvzu OU SO AP.
7. What are the legal provisions regarding annual general
meeting?
xUTmh uh \mha \zxUP AUSP.
8. What are the difference between voluntary winding up
and winding up subject to the supervision of the court?
AU P }vOzv AUSmmh
P BOAOOh EO AkPO A?
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. What are the steps information of a company?
| EAUPzv AA |PO A?
10. What are the contents of articles? How can it be altered?
\AO AvPA TOh As A|PO A? \AO
AvP GA vzu?
11. What are the liabilities for misrepresentation in the
prospectus?
uPAA AOUPA uAO uPAA uAuA Hk
UPO A?
20
12. What are the rights and liabilities of members?
EP EP P AA.
13. Explain the procedure for appointment of directors.
CUS{P | uh \zxUP AA.
14. What are the requisites for a valid meeting?
\AuS TmhzvYh COPO A?
15. Explain the provisions relating to voluntary winding up
of a company.
AU P \mh \zxUP AA.

21
DE5312
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION,
MAY 2009.
BANKING THEORY, LAW AND PRACTICE
Time : Three hours Maximum: 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Explain the mechanism of credit creation by commercial
banks.
AoP A|OP Ph EAUPzvP \A OP AA.
2. What is the role of central bank as bankers bank?
A|OP A|O GOO APA A|O |S x?
3. What are the instruments available for efficient
monetary policy?
vOmh nUPOPPUPP |hOA CUS
PAPO A?
4. What is the significance of Lead Bank Scheme?
AE |hzx A|O \Avmhzv UOzxA x?
5. Write a note on the new private sector banks in India.
CvAA v uU xO A|OPO O SO GExP.
6. State the recent developments in Indian Money Market.
Cv na\u \zv O|PU SOkP.
22
21
7. What precautions should a banker take before opening an
account for an individual and a partnership firm?
uU| TmhsUPP v PnUS xA|P A|O
PhUS a\a\ |hAUPPO x?
8. Define Cheque. How will you differentiate cheque from
bill of exchange?
P\ A. P\ GA amV
x AkzxA?
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Describe the functions of commercial banks and services
rendered by them.
AoP A|OP oPO \AP AA.
10. Discuss the functions of a Central Bank.
zv A|O oP AAv.
11. Evaluate the importance of Nationalisation of
Commercial Banks in India.
AoP A|OPO u|UPzv UOzxAzu vk \
P.
12. Explain the relationship existing between banker and
customer.
A|O AUPUS Ch EOP
AUP.
13. Explain the legal position of a banker with regard to a
fixed deposit.
{u AzuP \uP A|O \mh Yv
{m AA,
23
14. Discuss in detail the statutory protection granted to a
paying banker.
\zx A|OUS AUPmUS \mh Yv xP
O AAv.
15. Explain the duties of a collecting banker.
A`VUS A|O PhPO O AUSP.

24
DE5311
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2009.
FINANCIAL ACCOUNTING
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. How do you classify the financial accounts? Give the rules
for journalising.
|v| PnUSP GA APkzxA? uSOmk
vAP AvPU TP.
2. Distinguish between sales and consignment.
AUS AYmS EO AkPO A?
3. Briefly explain the various subsidiary books.
AA xn HkP _UPP AUP.
4. Draw a model of P & L A/c and Balance sheet of a
Banking Company.
25
15
| A|O v {mh P/S C|U SO
BOAO AP.
5. A owes B the following sums of money due on the dates
stated :
Due date Amount
(Rs.)
5.9.2006 4,000
20.9.2006 2,000
4.10.2006 8,000
26.10.2006 1,000
10.11.2006 500
Calculate the average due date.
A GA B GAUS \zu As uP uAn
{O R PkUPmkOx.
uAn {O u
P
(.)
5.9.2006 4,000
20.9.2006 2,000
4.10.2006 8,000
26.10.2006 1,000
10.11.2006 500
\\ uAn {U PnUOkP.
6. X sent 100 bicycles each costing Rs. 1,500 to Y to be sold
at his risk. Y was to get a commission @ Rs. 80 per bicycle sold
and was to be reimbursed for expenses. Y spent Rs. 5,000 on
freight and Rs. 6,000 for salesmens salaries. Y sold 80 bicycles
@ Rs. 1,800 each. Prepare necessary ledger accounts in the
books of X.
26
X GA |A . 1,500 AhUPAO 100
vAsP Y GAUS AYk \u. APk |A
vAsUS . 80 u Y PE OO. AA
\Amh Asa \zu . 5,000& A Fv .
6,000& vz ukOOx. 80 vAsPO |A .
1,800 u Y A \u. uA mkU
PnUSP X& HkPA u \P.
7. Record the following transactions in subsidiary books.
2006, March Rs.
1 Purchased goods from Anand 2,000
2 Sold goods to Balu 1,000
7 Chandran sold goods to us 1,000
8 David purchased goods from us 7,000
10 Goods returned from Balu 180
12 Goods returned to Anand 150
13 Goods returned from David 900
18 Sold goods to Mohan 5,000
22 Purchased goods from Madavan 6,000
25 Goods returned to Chandran 100
30 Sold goods to Soloman 6,000
RIUPsh {hAUPP uUP xn HkPA v.
a,
2006
.
1 Bvh \US A|Ox 2,000
2 AS \US AOx 1,000
7 \v {US \US AOx 1,000
8 hAm {h \US A|Ox 7,000
10 Ahx v O \US 180
12 BuYUS \US v AYx 150
27
13 hAm \US v AYx 900
18 PYUS \US AOx 5,000
22 uAUh \US A|Ox 6,000
25 \vYUS \US v AYx 100
30 \YUS \US AOx 6,000
8. Arun and Babu were partners in a joint venture sharing
profits and losses in the proportion of 4 : 1. Arun supplies goods
to the value of Rs. 50,000 and incurs expenses amounting to
Rs. 4,000. Babu supplies goods to the value of Rs. 40,000 and
his expenses amount to Rs. 3,000. Babu sells on behalf of joint
venture and realises Rs. 1,20,000. Babu is entitled to a
commission of 5% on sales. Babu settles the A/c by a bank draft.
Give journal entries and necessary accounts in the books of
Arun.
As, BO CA 4 : 1 GO AOuzvA C
{mh|P Ox PO CnA TmhPO. As .
50,000 vO \USP A|SOO. AuP Ao \
. 4,000 BS. . 40,000 vO \USP
A|SOO. A \ . 3,000 BS. CnA
\P \USP A . 1,20,000 OO. A|O
nAh P PnUPz wUOO. AUPP AAUS
5% PE Esk.
As zuP|PA SOmk v, uA PnUSP
u \P.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. The following balances are extracted from the books of
Kamal on 31.3.2006.
Rs. Rs.
Purchases 1,62,505 Wages 21,137
Sales 2,52,400 Crs. 30,526
28
Drs. 50,200 Salaries 5,575
Provision for bad debts 5,200 Furniture 7,250
Bills payable 3,950 Postage 4,226
Capital A/c 10,000 Loan at 15% p.a. 3,000
Trade expenses 5,131 Cash in hand and at bank 10,000
Bad debts 525 Drawings 4,452
Opening stock 26,725 Power and fuel 1,350
Adjustments :
(a) Stock on 31.3.2006 was Rs. 12,550.
(b) Goods destroyed by fire for Rs. 1,500 and the
insurance company has admitted the claim for Rs. 1,000.
(c) Outstanding wages Rs. 2,000, trade expenses
Rs. 700 and interest on loan for 6 months.
(d) Write off bad debts for Rs. 500.
Prepare Trading and P & L A/c for the year ended
31.3.2006 and the balance sheet as on that date.
RIUPq CPO PA GAx PnUS HkPVx
31.3.2006 A GkUPmh.
. .
POuA 1,62,505 TV 21,137
A 2,52,400 Phu 30,526
PhPO 50,200 \ 5,575
IUPh P 5,200 zxn mPO 7,250
\zxuS
amk
3,950 Ag\A 4,226
uA PnUS 10,000 15% Ph 3,000
A \PO 5,131 UP A|O
C
10,000
AU Ph 525 Gk 4,452
B \UO 26,725 \ |UP 1,350
29
\UPmhAPO :
(A) 31.3.2006 AO \UO . 12,550
(B) . 1,500 \USPO wA AEux. Pmk |
. 1,000 uAuP |U Pshx.
(C) Pkh As \PO :
TV . 2,000, A \PO . 700,
PhYUS B u Am.
(D) AU Ph . 500 US GExP.
A, {mh P/S C|U SO
31.3.2006 AO uvUS uUP.
10. From the following details of a club, prepare income and
expenditure A/c and a balance sheet as on 31.12.2005.
Receipts Rs. Payments Rs.
To Balance b/d By Salaries 6,000
Cash 1,075 By Entertainment
Bank 16,300 expenses 6,900
To Subscription : By Electricity charges 1,000
2004 1,010 By Telephone charges 1,200
2005 18,900 By Postage 200
2006 900 By Miscellaneous 700
To Donation 7,000 By Stationery 850
To Interest from By Repairs 400
bank 1,340 By Creditors for
To Entertainment building 12,000
receipts 2,600 By Balance c/d
To Telephone
rent
900 Cash 1,765
30
Bank 19,010
50,025 50,025
Additional information :
(a) The value of buildings on 1.1.2005 was Rs. 1,00,000.
(b) Outstanding subscription for 31.12.2005 for Rs. 1,100.
(c) Interest accrued on deposit Rs. 200.
(d) Outstanding salary for 2005 Rs. 200.
R PkUPmkO | Ozv 31.12.2005 A
Ah BsP A|PVx AA \A
PnUP, C |U SO uUP.
uAPO . \zxuAPO .
uhUP C : \ 6,000
UP 1,075 PUP \PO 6,900
A|O APO 16,300 Pmhn 1,000
\u : u|
Pmhn
1,200
2004 1,010 uA 200
2005 18,900 O \PO 700
2006 900 GEx OPO 850
{Ph 7,000 ExzuA 400
A|O Am Ox 1,340 Phu
Pmh
PUP APO 2,600 A|Ox 12,000
u|
AhP
900 Cv C :
31
UP 1,765
A|O APO 19,010
50,025 50,025
TkuA AA|PO :
(A) 1.1.2005 A Pmhzv v . 1,00,000.
(B) 31.12.2005 A \u UO . 1,100.
(C) AP x SAxO Am . 200.
(D) Pkh As \ . 200.
11. The following is the balance sheet of Anbu, Arivu and
Arasu as on 31.12.2005.
Liabilities Rs. Assets Rs.
Creditors 12,000 Machinery 25,000
General Reserve 3,000 Stock 11,000
Capital : Debtors 9,500
Anbu 20,000 Cash 1,500
Arivu 15,000 Goodwill 13,000
Arasu 10,000
60,000 60,000
On the above date the firm was dissolved. The assets
realised Rs. 50,000; the creditors were settled at Rs. 11,500.
Dissolution expenses amounted to Rs. 1,000. The partners
had 3 : 2 : 1 as their profit sharing ratio.
Open necessary ledger accounts to close the books of the
firm.
2005 \ 31&A A, AO A_ BO C
|U SO A :
32
PO . \zxPO .
Phu 12,000 Gv 25,000
xU
P
3,000 \UO 11,000
uA : PhPO 9,500
A 20,000 UP 1,500
AO 15,000 Ao { 13,000
A_ 10,000
60,000 60,000
Psh {A Ao PUPkOOx. \zxUPO
A . 50,000; PhuUS . 11,500 Pkzx
wUPmhx. Pa \PO . 1,000. TmhP
AOu 3 : 2 : 1.
|Azv HkP uSz uA mk
PnUOz uP.
12. A Ltd. company invited applications for 10000 shares of
Rs. 100 each at a discount of 6% payable as follows :
On application Rs. 25
On allotment Rs. 34
On first and final call Rs. 35.
The applications were received for 9000 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. 90 as fully paid. Pass necessary
journal entries.
| AUPmh | . 100 Pvh
10000 |SP 6% Amh \x RIUPshA Ah
Asn Px :
Asnzxh . 25
|xURm x . 34
33
uA Cv A x . 35
9000 |SPUP Asn|PO Omk EAx |xURk
\mhx. 100 |SUP uA Cv A uA
v uP EAx Omhx. 100 |SP | \
mhx. AvA 50 |SPO mk . 90&US Ak \
mhx. |zv HkPA v \ uSO uP.
13. Prepare Bank Reconciliation Statement on 30.9.2006.
(a) Pass book showed a credit balance of Rs. 7,400.
(b) Cheques received from customers for Rs. 450 and
Rs. 220 were not yet collected.
(c) A cheque for Rs. 100 received from A debited in the
cash book only.
(d) Rs. 75 received as interest on investments was
credited in the cash book.
(e) There was a debit of Rs. 120 in the pass book in
respect of a cheque dishonoured.
30.9.2006 A A|O \Pmk mA u \.
(A) A|O \Am A C . 7,400.
(B) . 450 . 220&US Omh P\PO
A`VUPhAA.
(C) A GAhx Omh P\ . 100
A& UP HmA mk GEumhx.
(D) um x Am . 75 A|OA A`VUPmk
\AmA A AUPmkOx.
(E) \AmA . 120&US AUPmkOx.
P\ zuUPmhuS.
34
14. On January 6, 2006 Johnson sold goods to Antony for
Rs. 8,000. On the same date, Johnson drew a bill for four
months on Antony which was duly accepted by the later.
Johnson discounted the bill on Jan. 9, 2006 with his banker
at 6%. Journalise the transactions in the books of both Johnson
and Antony assuming that where the bill is (a) honoured and
(b) dishonoured on the due date.
\ GA A 6, 2006&A Auo GAUS .
8,000 vO \UP AO. AO \ | {S u
Es AuoUS AYOO. AA Au HO. \ A
u Es A 9, 2006&A A|OA 6% Amh \u.
\ Auo BOh zuPzvA, (A)
SOmh uvA vUPmhA, (B) SOmh uvA
UPmhA, uSOkP GExP.
15. Rectify the following errors :
(a) Interest received Rs. 200 was credited to
commission A/c.
(b) Plant purchased for Rs. 3,000 was debited to
purchase A/c.
(c) Old furniture sold for Rs. 300 credited to sales A/c.
(d) Rs. 1,000 paid to Ramu as salary debited to his
personal A/c.
(e) Rs. 2,000 paid to Somu as acceptance were debited
to Somus A/c.
vzu \.
(A) . 200 Am Ox uS PnUOA A
AUPmkOx.
35
(B) Cv A|Ox . 3,000 POuA PnUOA
AUPmkOx.
(C) zxn mPO A/ . 300, A
PnUOA A AUPmkOx.
(D) . 1,000 A \ AAx PnUOA
AUPmkOx.
(E) . 2,000 UP \zvx \A a
mPx; AAx PnUOA AUPmkOx.

36
DE5310
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2009.
BUSINESS ENVIRONMENT
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Discuss briefly the concept of Business Environment.
AoP `V AhP O _UPP AA.
2. Explain the socio-cultural environment.
\P {PP `A O AUS.
3. Discuss the impact of communal system in business
environment.
AoP `VA \P A uUP O AA.
4. Bring out the salient features of our technology policy.
{x uEA -m POP |Oz uP TP.
5. What is economic environment? How is it important for
business?
ua `I| GOA G? AoPzvA Ax GA
UOzxA OOx?
37
14
6. What is Industrial policy? What are its objectives?
uE POP GOA G? Au {UP|PO A?
7. Define culture. How does culture influence business?
sk A. sk GA AoPzv vUOOx?
8. Why is social responsibility important for business?
AoPzvA \u H UOzxA OOx?
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Describe the characteristics of today's business.
CO AoPzv CAP AA.
10. Discuss the benefits and limitations of Multinational
Corporations.
mk |A|P P SOkP AA.
11. State the directive principles of State Policy. Discuss its
impact on business functioning.
A_ AEPmk {O OP T. AoP oPA Au
uUPzu AA.
12. What do you mean by business ethics? Discuss its
importance.
AoP {O Gx O }A AOAx G? Au UOzxAzu
AA.
13. Describe the arguments for and against social
responsibility.
38
\P PUS BuA Gv Au|PO O
AAv.
14. Discuss about technological environment and its impact
on business.
uEA-m `A O AoPzvA Au uUP
O AA.
15. Explain the environmental factors which affect a
business.
AoPzu vUS _O PoPO O AUSP.

39
DE5309
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2009.
PRINCIPLES OF MANAGEMENT
Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. Discuss the main characteristics of Management.
s UO Snv\|P TP.
2. What are the objectives of planning?
vmhkuV |UP|PO A?
3. What are the features of decision-making?
AkzuV |OAPO A?
4. Explain the importance of organisation.
A UOzxA|P AA.
5. Describe the term Delegation.
OuzuA GO uzu AUSP.
6. What are the principles of effective directing?
vO CUSuUP PmkPO A?
7. What are the different problems of co-ordination?
||OnA EO AA a\PO A?
8. Explain the various elements of control.
40
13
Pmkm AA TP AA.
SECTION B (4 15 = 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Explain the importance of management in industry.
uEA xOA s UOzxA O AUSP.
10. Discuss the steps involved in planning process.
vmhkuV \AOUP P BP.
11. State the principles of organisation.
A PmkP AA.
12. Describe the Maslows theory of motivation. What are its
defects?
FUSAzuUP A uOzv AA. Au
SOkPO A?
13. Explain the different barriers to communication.
\vz uhUP AA uhP AA.
14. Explain the qualities and functions of a leader.
uA uSv oP AUSP.
15. What are the characteristics of control? Explain its need
for management.
Pmkm CsPO A? sA Au uA
O AUSP.

41
DE-5308
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2009.
PRINCIPLES OF ECONOMICS
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Explain the objectives of a firm.
| |Azv {UP|P AUSP.
2. What are the factors determining elasticity of demand?
uA {OIa|z wUUS PoPO A?
3. Explain the assumptions of the theory of consumers
surplus.
-PA E Pmm AY|P AUSP.
4. What is meant by wage differentials? Explain the reasons
for it.
TV Ak GOA G? AuP Pn|P AUSP.
5. What is perfect competition? Explain the features of it.
|O m GOA G? Au A\|P AUSP.
6. Explain the properties of indifference curve.
\{US APm sP AUSP.
42
12
7. What is opportunity cost? Explain the importance of it.
Aa \ GOA G? Au UOzxAzu AUSP.
8. What is consumer sovereignty? Explain the limitations of
it.
-PA _uv GOA G? AvO ChP AUSP.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Explain the Recardian theory of rent.
UPhA AU Pmmh AUSP.
10. Explain the risk bearing and uncertainty bearing
theories of profit.
Czv Chu|S Ev u|S
PmkP AUSP.
11. Explain the law of returns to scale.
Ezv A Av AUSP.
12. What is marginal productivity theory of distribution?
Explain the assumptions of it.
OA Cv| Ezvz vO Pmk GOA G?
Au AY|P AUSP.
13. What is price discrimination? Explain its profitable
conditions with suitable figures.
Au GOA G? Au Ca `I|P uSu
h|Ph AUSP.
43
14. Explain the equilibrium of industry in the short and long
run.
uEV SO }sh P \| AUSP.
15. What is monopoly? How is price determined under this?
GOA G? CvA GA A |
nUPkOOx?

44
DE5307
DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2009.
BUSINESS COMMUNICATION
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What are the qualities of a good business letter?
| {A AoPU Puzv |Oz uPO A?
2. What are the barriers to communication?
uPAA uh uhPO A?
3. Write the objectives of Circular Letter.
AoPa _OOUP SOUPOP GExP.
4. What are the differences between an offer and a
quotation?
AS AOUS EO AkPO A?
5. What is a report? What are its essential features?
45
11
AOUP GOA G? Au UO A\|PO A?
6. What are the points to be remembered while writing
order letter?
BnU Pu|PO GExx |AA PO As \vPO
A?
7. Write short notes on :
(a) Agenda
(b) Quorum.
| SO AP :
(A) |PIa| |A
(B) SOAs.
8. Give the Primary Functions of a Commercial Bank.
AoP A|O Ah oPz uP.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. What is Business Letter? Explain structure of Business
Letter.
AoP Pu GOA G? AoP hV Pmh AUSP.
10. Write a circular letter announcing the Fact of Opening a
New Branch of your Firm in Ilayangudi.
v O CSA xA|SAx SOzx _OOUP Pu
AP.
46
11. Write an application letter for the post of salesman in a
Jeya Engineering Company at Singapore.
||PA C|S Cg|U| |AzvS A
uAUS Asn Pu AP.
12. Explain the various types of Insurance.
Pm AA APP AUSP.
13. Write a letter to the banker requesting for a loan.
A|Oh Ph A\v Pmk Pu AP.
14. Explain the objectives of sales letter.
AU Puzv {UP|P AUSP.
15. Explain the salient features of a good speech.
E |Oz uP AUSP.

47
DE5321

DISTANCE EDUCATION
B.B.A/B.B.A. (Lateral) DEGREE EXAMINATION,
MAY 2009.
PRINCIPLES OF PERSONNEL MANAGEMENT
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Define personnel management. List out the various
functions.
o s A. Au AAO
\AkP AA.
2. What is meant by Human Resource Planning? Explain
the need of HRP in the organisation.
UuA vmhhA GOA G? AAO uA |
{Azv \P AUSP.
3. Write a detailed note on Training and Development in
the organisation.
o | Amh O AUSP.
4. List out the various type of promotions in the
organisation.
AA AP o E OP AUSP.
48
35
5. Highlight the methods of performance appraisal.
vO vhA OP AUSP.
6. Briefly highlight the methods involved in the non
financial benefits.
{v \ FUSA OP AUSP.
7. List out the various principles of discipline.
o |E|SOP POPP AUSP.
8. Enumerate various measures of welfare policy.
oP |UPmmkUP AOP AUSP.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Write a detailed note on the various personnel principles
and policies.
AAO o s POPPO
PmkP AA.
10. Explain various methods of job analysis.
o SA AAO OP AUSP.
11. Enumerate the various types of training.
o| OP AAOAO AA.
12. What are the various types of compensation plan?
vOYUPOA oPUS A|Pk Fvz vmh|PO
A?
49
13. Elucidate the various welfare and safety measures of
employee.
oP | xP uh A\v
AOP AUSP.
14. What is meant by performance appraisal? Explain their
objectives and methods.
ozvO vk GOA G? vO vhV |
UP|P OP AA.
15. What are the causes of Grievances? How to solve it?
SOPUP Pn|PO A? Au GA \ \?

50
DE5320
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2009.
FINANCIAL MANAGEMENT
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Define Financial Management. Explain the objectives of
Financial Management.
{v s A. AAO SOUPOP AA.
2. Explain the characteristics of sound Financial Plan.
|A {v vmhzv Sn |P A?
3. Explain Modigliani-Miller approach to the theory of
capital structure.
%u A AvPUP vO & A
AqSO AA.
4. What are the merits and limitations of Plough back of
profits?
U U Czv | wP AA.
5. (a) Define Zero Interest Bonds. (4)
(b) Define Deep Discount Bond. (4)
(A) AmA zvzu AA.
(B) AvP uO zvzu AA.
51
34
6. (a) Define Rating Symbol. (4)
(b) What is credit enhancement? (4)
(A) uA\ SOmh AA.
(B) Ph kzxuA GOA G?
7. Describe briefly the functions of financial intermediaries.
ChzuPP oP AA.
8. What is working capital? List out the importance of
working capital.
|hO %uzu AA. Au UOzxA|PO A?
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Discuss the functions of Financial Controller.
{v Pmkmh oP AA.
10. Discuss Over Capitalization and Under Capitalization
with its merits and demerits.
uAUS uAUS R %u|P
Au UOzxAzxh AA.
11. What are the factors which affect financial plan, explain
in detail.
{v vmh|P vUS PoP AA.
12. Explain the different types of securities.
AA AP n zv|PO AUS.
52
13. What are the main attributes of debentures, Explain
their merits and demerits.
Ph Dmk zvzv UO CAPO A? Au |
wP AA.
14. Discuss the classification of working capital.
AA AP |hO %uzu AA.
15. Explain and illustrate the turnover method of assessing
working capital requirements of borrowers.
Ph A|SA |hO %uzu, A OA
GA wU Gu Eunzxh AUSP.

53
DE5319
DISTANCE EDUCATION
B.B.A/B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2009.
MANAGEMENT ACCOUNTING
(2004 onwards)
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What are the objectives of Management Accounting?
sU PnUOV |UPzu T.
2. What is current ratio? What are its significance?
|h AOu GOA G? Au UOzxAzu T.
3. What is Break even point? What are its advantages?
\\ { AhUP A A GOA G? Au |
PO A?
4. Distinguish between funds flow statement and cash flow
statement.
{v Kmh AOUPUS UP Kmh AOUPUS EO
AkPO A?
5. What is pay-back period? What are its uses?
va \zx P O GOA G? Au PO
A?
54
33
6. What is Budget? What are its types?
{vzvmh GOA G? Au APPO A?
7. From the following information find out
(a) Contribution
(b) BEP in units
(c) Margin of safety
(d) Profit.
Rs.
Total fixed costs 4,500
Total variable costs 7,500
Total sales 15,000
Unit sold 5000
A uPAAPVx RI EOu Psk.
(A) O
(B) \\ { A A-ASPA
(C) xP C A
(D) .
.
{ \ 4,500
\ 7,500
zu
A
15,000
ASPO AOx 5000
8. Following are the ratios relating to Kumar Ltd. for the
year ended 31st March.
Debtors turnover ratio 3 months
Stock turnover ratio 8 moths
Creditors turnover ratio 2 months
55
Gross profit ratio 25%
Gross profit for the year Rs. 4,00,000
Closing stock is Rs. 10,000, above the opening stock Bills
receivable Rs. 25,000, Bills payable Rs. 10,000.
Find out
(a) Sales
(b) Sundry debtors
(c) Closing stock
(d) Sundry creditors.
S {zv 31 a Bsk Cv AOu|PO R
umkO.
PhPO A AOu 3 u|PO
\UO A AOu 8 u|PO
Phu A
AOu
2 u|PO
zu AOu 25%
zu . 4,00,000
B \UO Ah Cva \UO . 10,000 AvP
AUS EsA . 25,000, \zxuS EsA
. 10,000 Psk.
(A) A
(B) PhPO
(C) Cva\UO
(D) Phu.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Define management accounting. What are its functions?
56
sU PnUOA AUSP. Au oPO A?
10. For the production of 10,000 units, the following are the
budgeted expenses.
Per unit
Rs.
Direct material 60
Direct labour 30
Variable over head 25
Fixed over head (Rs. 1,50,000) 15
Variable expenses (direct) 5
Selling expenses (10%) fixed 15
Administration expenses (Rs. 50,000)
fixed
5
Distributed expenses (20% fixed) 5
The total cost of sale per unit 160
Prepare a budget for the production of 6,000 and 8000
units.
10,000 ASPO uuP GvUS \PO
R umkO.
K AS
.
| %O 60
| TV 30
OPa \ 25
{ OP \ (. 1,50,000) 15
\A|PO (|) 5
A \PO(10%) {x 15
{APa \PO (. 50,000) {x 5
|xURmk \PO (20% {x 5
zu AhUP A 160
57
6,000 8000 ASPO uuP
{vzvmh uUP.
11. The following information is given
Current Ratio 2.5 fixed assets turnover ratio : 2 times
Liquid ratio 1.5 average cost collection period : 2 months
Networking capital Rs. 3,00,000
Stock turnover ratio : 6 times
(cost of sales/closing stock)
Fixed assets to share holders networth 1 :1
Gross profit ratio :20 %
Reserve : share capital 0.5 :1
Draw up balance sheet.
RIUPq A|PA Cx C {U SO uUP.
|h AOu 2.5 { \zxUPO A AOu 6
h|S } AOu 1.5 \\ Ph A`A P 2 u |
h %u . 3,00,000.
\UO A AOu 2 h|S
(A AhUS A/ Cva \UO)
{ \zx |SuP \zx 1 : 1
zu AOu 20 % P
%u 0.5 : 1.
12. Balance sheet of M/s A and B as on 31.3.07 and 31.3.08
were as follows.
Liabilities 31.3.07 31.3.08 Assets 31.3.07 31.3.08
Rs. Rs. Rs. Rs.
Capital 1,50,000 1,90,000 Cash 20,000 26,000
Mr. B s Loan 30,000 Debtors 54,000 76,000
58
Liabilities 31.3.07 31.3.08 Assets 31.3.07 31.3.08
Rs. Rs. Rs. Rs.
Loan from SBI 60,000 80,000 Stock 48,000 42,000
Sundry creditors 50,000 56,000 Furniture 2,000 2,000
Machinery 90,000 65,000
Land 36,000 45,000
Building 40,000 70,000
2,90,000 3,26,000 2,90,000 3,26,000
During the year a machine costing Rs. 12,000
(accumulated depreciation Rs. 4,000) was sold for Rs. 5,500.
The provision for depreciation against 31.3.07 was Rs. 24,000
and on 31.3.08 Rs. 37,000. Net profit for the year 31.3.08
Rs. 60,000 . You are required to prepare cash flow statement.
vAPO A BA C { 31.3.07
31.3.08 US R umkOx.
PO
31.3.07 31.3.08
\zxUPO
31.3.07 31.3.08
. . . .
%u
1,50,000 1,90,000
UP
20,000 26,000
vv B- Ph
30,000
PhPO
54,000 76,000
Ph SBI
60,000 80,000
\UO
48,000 42,000
Phu
50,000 56,000
AOPPO
2,000 2,000
Cv
90,000 65,000
Ch
36,000 45,000
Pmh
40,000 70,000
2,90,000 3,26,000 2,90,000 3,26,000
. 12,000 vO Cvzu (u |xUOx
. 4,000) . 5,500 US A \mhx. 31.3.07 u
|xURk . 24,000, 31.3.08 A . 37,000 .31.3.08 A
{P
. 60,000 UP Kmh AOUP uUP.
13. The sales turnover and profit during two years were as
follows :
Year Sales Profit
59
(Rs) (Rs)
2007 1,40,000 15,000
2008 1,60,000 20,000
You are required to calculate :
(a) P/v ratio
(b) BEP
(c) Margin to safety
(d) Sales required to earn a profit of Rs. 40,000
(e) Profit when sales are Rs. 1,20,000.
Csk AhzvP A R
umkOx
Ah A
(.)

(.)
2007 1,40,000 15,000
2008 1,60,000 20,000
Psk.
(A) A AOu
(B) \\ { O
(C) xP A
(D) . 40,000 zvP A A
(E) . 1,20,000 AUP .
14. What is capital budgeting? What are its methods?
%u {v vmhhA GOA G? Au APPO A?
15. Write short notes on :
(a) Cash from operations
60
(b) Working capital
(c) Cash budget.
| SO AP.
(A) Azv % AUT UP A
(B) |hO %u
(C) UP {v vmhhA.

61
DE5318
DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2009.
ELEMENTS OF MARKETING
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Discuss the features of Industrial Marketing.
uE\ \ukuV uUa |OP AA.
2. What problems does a marketer face in determining a
suitable Marketing Mix?
\ukuA PA wUUS x \ukA
GvPO a\PO A?
3. Define Brand Name? How should Brand name be decided
for any product?
zv O AA. | zv wUx
GA?
4. Define packaging. What are the various methods
employed in packaging a product? Explain.
|U Pmk GOA G? AP |U Pmk|PO
A? AAO AA.
5. What are the determinants of Price of a product?
62
32
A {nUS PoP AUSP.
6. Discuss the functions of middlemen.
ChzuPP oP AUSP.
7. Differentiate between the following :
(a) Advertising and Publicity
(b) Advertising and Salesmenship.
AAAO Akzv PmkP.
(A) A x A
(B) A \A|.
8. (a) What is Sales Promotion? (2)
(b) Define Push Strategy. (2)
(c) Define Pull Strategy. (2)
(d) Define Trade promotion. (2)
(A) A AAzv \uA GOA G?
(B) uO vmhzu AA
(C) CE vmhzu AA
(D) A AAzv AA.
PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. What are the factors which influence the Consumers
behaviour in the purchase of product?
-PA O A|S |hzu {nUS PoPO
A?
10. What is Product Life Cycle? Discuss the various stages of
Product Life Cycle.
63
AIUPa _| GOA G? AIUPa
_|O AA {P AUSP.
11. Discuss the basic methods of pricing adopted by Indian
Industry.
Cv SE|PO kzx Ah A {n APP
AAP AUSP.
12. What types of alternative distribution channels are
available to a manufacturing company?
O uUS SEzvS EO A|PA AEP
AA.
13. Explain the various methods of sales promotion. What
are the limitations of Sales Promotion in a Sellers Market?
AA AP A AAzv OP AA.
APO \uA A AAzv Pmkkzx
PoPO A?
14. Discuss the various methods of training the sales force
with its advantages and disadvantages.
APUS | PkUS AA APPO
Au , AP \zx AA.
15. (a) Draw an Advertisement copy for Indian based
companys milk product. (8)
(b) What are the medias are available for advertising in
India. (7)
(A) CvAa \u A O uUS
SEzvPP | A |P Ax PmkP.
(B) CvAA Akzu CUS FhP|P AA.

64