Dr.

B R AMBEDKAR OPEN UNIVERSITY

DEPARTMENT OF COMMERCE

PROGRAM: MASTER OF COMMERCE (M.COM)

M.COM-01: ORGANIZATION THEORY AND BEHAVIOR

(2013-14 Batch)

ASSIGNMENT I (Marks : 15)
Instructions :
I. Answer all the questions
II. All questions carry equal marks

1. (a) Define Organization and explain its characteristics.
(b) Explain the principles propounded by Henry Fayol.

2. (a) Discuss, in detail, the Harwthorne Experiments.
(b) Define Organization as a system and explain the sub-systems.

3. (a) Explain the meaning of Organizational Behaviour (OB) and discuss the approaches
available to study Organizational Behaviour.
(b) Consider an organization where you now work (or where you have worked) and
explain what model (paradigm) of organizational behavior does (did) your supervisor
follow? Is (was) it the same as top managements model?

ASSIGNMENT -1I
Instructions :
I. Answer all the questions
II. All questions carry equal marks
Marks : (3x5=15)
1 (a) Explain the nature of man and discuss the models of man.
(b) Define personality and explain the nature and characteristics of personality.

2 (a) Define Change and explain the reasons for Resistance to Change.
(b) Describe the communication process and analyse the barriers in effective
communication.
3. Define Leadership and explain the theories of Leadership.
Dr. B R AMBEDKAR OPEN UNIVERSITY
DEPARTMENT OF COMMERCE

PROGRAM: MASTER OF COMMERCE (M.COM)

M.COM-2 : ACCOUNTING FOR MANAGEMENT

(2013-14 Batch)

ASSIGNMENT I (Marks : 15)

Answer all the questions

Each question carries five marks

1. How does Management Accounting differ from Financial Accounting and Cost
Accounting ? Discuss management accounting as an effective tool of financial control.

2. From the following information pertaining to a company prepare its Trading, P&L A/c.
for the year ended March 31, 2012 and a summarized Balance Sheet as at that date.
Current ratio 2.5
Quick ratio 1.3
Proprietary ratio (Fixed assets/Proprietary fund) 0.6
Gross profit ratio 10%
Debtors velocity 40 days
Sales Rs.14,60,000
Working capital Rs.2,40,000
Bank overdraft Rs.30,000
Net profit 10% of proprietary funds

Closing stock is 10% more than opening stock.

3. You have been supplied data for a company and its industry averages.
(i) Determine the indicated ratios for the company ; and
(ii) Indicate the companys strengths and weaknesses in terms of liquidity, solvency
and profitability, as revealed by your analysis.

Balance sheet as at March 31, 2012

Liabilities Rs. Assets Rs.
Equity share capital 1,00,00,000 Plant and equipment 1,51,00,000
10% Preference share capital 40,00,000 Cash 12,30,000
Retained earnings 27,40,000 Drs. 36,00,000
Long-term debt 34,00,000 Stock 60,80,000
Sundry Crs. 31,50,000
Outstanding exps. 1,20,000
Other current liabilities 26,00,000
__________ __________
2,60,10,000 2,60,10,000
__________ __________

Statement of profit for the year ended March 31, 2012

Rs. Rs.

Sales Net 2,25,00,000
Less: cost of goods sold 1,52,50,000
Selling expenses 29,50,000
Administrative expenses 14,80,000
Research and development 6,50,000
Interest 2,90,000 2,06,20,000

Earnings before taxes 18,80,000
Less: Income tax (0.35) 6,58,000
__________
12,22,000
__________
Dividends paid to equity share holders 5,00,000
__________

Financial Ratios of Industry

i. Current ratio 2.2
ii. Stock turnover (times) 2.8
iii. Collection period (days) 56
iv. Total debt./shareholders equity (%) 45
v. Interest coverage ratio (times) 10
vi. Turnover of assets (times) 1.35
vii. Income before tax/sales (%) 11.9
viii. Rate of return on shareholders equity (%) 10.9



















Assignment II

Answer all the questions

Each question carries five marks
Marks : 15

1. The following are the summarized Balance Sheets of P Ltd., as on 31
st
March, 2012 and
2013.
Liabilities
2012
Rs.
2013
Rs.
Assets
2012
Rs.
2013
Rs.
Share Capital
Gen. Reserve
P&L A/c
Mortgage Loan (LT)
Sundry Creditors
Provision for Taxation
2,00,000
50,000
30,500
70,000
1,50,000
30,000



2,50,000
60,000
30,600
---
1,35,200
35,000



Land & Buildings
Machinery
Stock
Sundry Debtors
Cash
Bank
Goodwill
2,00,000
1,50,000
1,00,000
80,000
500
---
---


1,90,000
1,69,000
74,000
64,200
600
8,000
5,000

5,30,500 5,10,800 5,30,500 5,10,800

Additional information:
i. During the year ended 31
st
March, 2013 dividends of Rs. 23,000 were paid.
ii. Assets of another company were purchases for a consideration of Rs. 50,0000 payable in
shares. These assets include Stock Rs.20,0000, Machinery Rs.25,000.
iii. Machinery was further purchased for Rs.8,000.
iv. Depreciation written off on Machinery Rs.12,000.
v. Income Tax provided during the year Rs.33,000.
vi. Loss on sale of machinery Rs.200 was written off to General Reserve.
You are required prepare Funds Flow and Cash Flow Statements.
2. A companys income statement for the preceding year is presented below: Except as
noted, the cost-revenue relationship for the coming year is expected to follow the same
pattern as in the preceding year.

Income statement for the year ending 31-03-2012:
Rs.
Sales (20,00,000 Units) at 25 paise 5,00,000
_______
Variable Costs 3,00,000
Fixed Costs 1,00,000
_______
4,00,000
Pre-tax Profit 1,00,000
Income tax 50,000
_______
Profit after tax 50,000
_______
You are required to:

i) What is the break-even point in sales and Units ?

ii. Suppose that a plant expansion will add Rs.50,000 to fixed costs and increase
activity by 60% , how many units would have to be sold after the addition, to
break-even ?

iii. What is the Level of sales, at which the company will be able to maintain its
present pretax profit position even after expansion?

iv. The management feels that it should earn at least Rs.10,000 (Pre-tax per annum)
on the new investment. What sales value is required to enable the company to
maintain existing profits and earn the minimum required on the new investment ?


3. What approaches have generally been recommended for dealing with the problems of
changes in the purchasing power of money? Which one is the best? Give reasons.






























Dr. B R AMBEDKAR OPEN UNIVERSITY
DEPARTMENT OF COMMERCE

PROGRAM: MASTER OF COMMERCE (M.COM)

M.COM-03: FINANCIAL MANAGEMENT

(2013-14 Batch)

ASSIGNMENT I (Marks : 15)
Instructions :
I. Answer all the questions
II. All questions carry equal marks
1. Key decisions in financial management are a part of an integrated decision
framework. Discuss.

2. (a) Alpha Ltd., has a surplus of Rs.20 lakh available for the next 5 years. At the end of
the period, the firm will need the amount for investing in its business expansion. If the
firm decided to invest the surplus in a scheme that offers a 13 % per annum, how much
would the amount grow to at the end of 5 years.

(b) What do you understand by time value of money? What are the possible reasons that
money must have time value despite not being put to use?

3. ( a) An investor purchased the share of ABC Ltd., at a price of Rs.150 five years back.
During this period the dividends declared by the company and its share prices (closing)
have been as follows:
Year
Dividend Per
Share (In Rs.)
Share Price
(In Rs.)
0 - 150
1 9.00 176
2 12.00 193
3 13.50 218
4 15.00 299
5 18.00 376

Had the investor invested in a savings bank account scheme he would have earned a
return of 5.5%. Was the shareholder compensated for the risk that he undertook by
investing in the stocks?

(b) Pay Early Ltd is planning a major investment to expand its current manufacturing of
digital clocks with initial cash outlay of Rs.350 lakh. The finance department has
projected a following cash flow over the next 7 years considered to be the life of the
project.

Years 0 1 2 3 4 5 6 7
Cash
flows
(Rs.lakhs)
-350 100 150 400 450 300 250 50

(a) What is the IRR of the project?
(b) Calculate the NPV of the project at 12% discount rate.

ASSIGNMENT - II
Instructions :
I. Answer all the questions
II. All questions carry equal marks
Marks : (3X5=15)
1 (a) Explain any two capital structure theories in detail
(b) A company has a sales of Rs. 25,00,000. The fixed expenses are Rs. 6,00,000 and variable
expenses are Rs. 10,00,000. The company employed a debt of Rs. 8,00,000 @ 12% p.a.
Calculate
(i) Operating leverage and
(ii) Financial leverage from the above information.
2. (a) SEEMERGE Technologies Ltd., consists of the following amounts and specific costs of
each type of capital on its books:
Type of Capital Book Value Market Value
Specific
Costs (%)
Long Term Debt Rs.4,00,000 Rs.3,80,000 6
Preference Share
Capital
1,00,000 1,10,000 8
Equity 6,00,000 9,00,000 14
Retained Earnings 2,00,000 3,00,000 12

Determine the Weighted Average Cost of Capital using (a) Book-Value weights and (b)
Market Value weights. Also examine the rationale behind the use of weighted average
cost of capital.

(b) What are the assumptions and arguments used by Modigliani and Miller in support of
the irrelevance of dividends? Are dividends really irrelevant?
3. (a) Discuss various forms of working capital financing available to organizations.
(b) What are Accounts Receivables? Explain the Characteristics, Objectives and
Factors influencing investment in Accounts Receivables.







































Dr. B R AMBEDKAR OPEN UNIVERSITY
DEPARTMENT OF COMMERCE

PROGRAM: MASTER OF COMMERCE (M.COM)

M.COM-04: MARKETING MANAGEMENT

(2013-14 Batch)

ASSIGNMENT I (Marks : 15)



Answer all the questions
Each question carries five marks

1. a) What is marketing? Explain its approaches to understand scope of marketing.
b) Discuss the role of marketing in economy development.

2. a) Explain the concept of marketing environment and discuss the factors influencing
marketing environment.
b) Explain the characteristics of services and state the reasons for growth in service
sector.

3. a) What do you mean by market segmentation? Explain the bases and benefits of
marketing segmentation.
b) Define consumer behaviour and discuss the various factors influencing consumer
behaviour.


Assignment II

Answer all the questions
Each question carries five marks
(15 marks)

4. a) How do you classify the products? Describe the stages in new product development.
b) Explain the concept of Product Life Cycle and discuss the managerial implications in
marketing PLC.

5. a) Define the term Price and Pricing. Discuss any two methods of pricing methods
with their relative merits and demerits.
b) Explain the concept and significance of marketing channels.

6. a) What do you mean by advertising? Explain the importance of advertising media and
point out their relative role in promoting consumer products.
b) Explain the importance and steps involved in personal selling process.

Dr. B R AMBEDKAR OPEN UNIVERSITY
DEPARTMENT OF COMMERCE

PROGRAM: MASTER OF COMMERCE (M.COM)

M.COM-05: BUSINESS ENVIRONMENT

(2013-14 Batch)

ASSIGNMENT I (Marks : 15)

Answer all the questions
Each question carries five marks


1) What is Business Environment? Briefly discuss the business environment as it prevails
today in India.

2) What do you mean by Business Ethics? What are the ethical dilemmas faced by the
Business Organisations? How to improve ethical decision making?

3) Describe briefly the methods of Privatization. Which method is preferable for
Privatization of Public Enterprises in India? Why?


ASSIGNMENT II (Marks: 15)

Answer all the questions
Each question carries five marks

1. What do you know about e-commerce? Is it possible to eliminate all middlemen in the
channel of distribution on account of ONLINE business transactions? Suggest your view
points.

2. a) Discuss the importance of Information and Communication Technology (ICT) in
industrial development.

b) Evaluate Indias export promotion efforts. Also list the problems faced by India
in export sector.

3. a) Profit making is the primary goal of any business enterprise Yes or No Discuss.

b) Discuss the role of FDI in developing countries like India, with special focus on retail
sector.