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    Total Printed Pages :4] PROT NO, csscssssssssserreesecees BC/Sem IIi/09 B. Com. (Hons.) Semester Ill Examination, 2016-17 COMMERCE Paper : BCH-211 Business Regulatory Framework | Time : Three Hours | [ Full Marks : 70 [Write your Roll No. at the top immediately on the receipt of this question paper.] Note: Answer ail questions. All questions carry equal marks. wh wet & or Af) wh wel o sie Ga él 1. "An agreement enforceable by Law is a contract." Explain this statement and discuss the essentials of a valid contract. P.T.O. BC/Sem II/09 “fae gra vaca wfaer wefeer etd & sa Her a aren of at ve du wdftar d aragae art ®t fore afer | OR sera Define "Offer". Explain the essentials of a valid offer. wae” ar oferta afere| dx mea & arazae wet Ht aren wifey | 2. Explain the rules regarding acceptance of an offer. meee at edit erat Pret A cer aire | OR aaa What is a contract of guarantee ? What are its features ? Distinguish between a contract of gurantee and a contract of indemnity. sferye efter eer & 2 gee cer ae & ? wfeyle wreifaer va afar wafer a ara afer | (2) Total Printed Pages : 4] { Roll No. ..... BC/Sem II/09 B. Com. (Hons.) Semester III Examination, 2016-17 COMMERCE Paper : BCH-211 Business Regulatory Framework | Time : Three Hours ] : [ Full Marks : 70 [Write your Roll No. at the top immediately on the receipt of this question paper.] Note: Answer all questions. All questions carry equal marks. wet ot & cae Of | wh well G ato wart el 1. "An agreement enforceable by Law is a contract." Explain this statement and discuss the essentials ofa valid contract. P.T.O. BO/Sem III/09 aren ofa cer ve ay wafter é omavae a @ fede afi | OR aeat Define “Offer’. Explain the essentials of a valid offer. mea’ ot uftaita atfirg| ar gear B arava aed ot aren atfery | 2. Explain the rules regarding acceptance of an offer. mare oh wipe waa Patt A omen ArT OR aaa What is a contract of guarantee ? What are its features ? Distinguish between a contract of gurantee and a contract of indemnity. aire weifeer ar 8? gas wer aa & ? wferafe, sriftar va aftght miftar t ome ar | (2) BC/Sem 111/09 3. "Contract without considerations are void." Explain the exceptions of this rule. ‘uitwa fda wiftar ea ea gr ga Rae & araaral @Y agra anferg | OR aaa Explain the rights and liabilities of indemnity holder. afagd ua & softer} vd ated a ane aise | “Agreement with minor is void ab initio.” Explain. ‘are O ure fear gen wider meer S a eI Ber Beare BAST | OR aaa “Mere Silence as to facts does not amount to fraud.," Discuss. cea Yo era get arr aa aoe aet Geena!" freer aA | (3) P.T.0. 5U/Sem III/09 5. What is breach of contract ? What are the remedies available to an aggrieved party in a breach of contract ? wefaer i wer 2 ? wefaer ar a cer F ASA ver Wl PUR STI Tere 7 oR aera Distinguish between quasi contract and implied contract. oe veffer yd safc wfter d ma oR ue pire | (4) 1300 BU/SeM NUYS 3. "Contract without considerations are void." Explain the exceptions of this rule. sRwa fea vette yr de er ga haw o arrarat a sare STS OR aaa Explain the rights and liabilities of indemnity holder. afigt aa & afer vd afte @) aren aS | 4, “Agreement with minor is void ab initio.” Explain. ‘ga @ we Par ger Wear uRAT Se et ET aren Sy ere SAS | OR aoa "Mere Silence as to facts does not amount to fraud.," Discuss. “seat @ waPa gh ae ar wre Ae Heca” fedaar AT | (3) P.T.0. BC/Sem Ii/09 §. What is breach of contract ? What are the remedies available to an aggrieved party in a breach of contract ? weifaer tit en 8 ? gefter i @ een A se ver ay PE-aa STG weer & ? oR aaa Distinguish between quasi contract and implied contract. art mefter vd cata mafter do mez aa ere ETT | (4) 1300 Total Printed Pages : 4] [Roll No...... BC/Sem 111/10 B. Com. (Hons.)} Semester Ill Examination, 2016-17 COMMERCE Paper : BCH-212 (Business Economics |!) Time : Three Hours } [ Full Marks : 70 [Write your Roll No. at the top immediately on the receipt of this question paper] Note; Answer all questions. All questions carry equal marks. wat cet & sor Ari wt weal S sie GAA Bi 1. Discuss the characteristics of Business Economics. How does Business Economics differ from Traditional Economics ? arrafrs sefemes ot ferent ot faeaar afsre | wear sels wt ances sreferes fers ware fet 2? P.T.O. OR wear Explain the following : Prafarad ar wre athe : (i) Responsibilities of a Business Economist. we areas seheret a cava, (ii) Scope of Business Economics. areata selma est 2. Explain the meaning and properties of Indifference Curve. cera am aT wef ud fastest a ore wren | OR agar Write a detailed note on the concept of Equi-Marginal Otility. weird sera Bt sae ow ve feeqe feccofy ferftay | BC/Sem 11/10 3. Enunciate the Law of Demand. Describe the factors influencing demand. arr & Pe amen afer) der ar wrt et are weal et aot arfery | OR awaaT Define Elasticity of Demand. How can it be measured ? Her at ata ot afar atfere) gear Ga Ara oT wan 3 ? 4. What is the importance of demand forecasting for a businessman ? Discuss the steps involved in forecasting. ahr qaqa ar wa waar & fer an meer 2 ? gaa 4 Aa wert at fader @tfSre | OR aaa Explain the various possible approaches for forecasting the demand for an established product. we write Tere a AAT oT yahTATA |e GS fory err fatal a aren arfere | (3) P.T.O. BC/Sem III/10 5. Differentiate the following : (i) Fixed and Variable costs wrt vd oRadaete amd {ii) Historical and Replacement costs Yrerte vd ufteenr orn OR waa Describe clearly the external economies and diseconomies of the scale. dart a oer geet cen saad ar ee aol HAPS | (4) 1,300 ‘Total Printed Pages : 4] [ Roll No. w+ BC/Sem IH/10 B. Com. (Hons.) Semester Il] Examination, 2016-17 COMMERCE Paper : BCH-212 (Business Economics l) Time : Three Hours } { Full Marks : 70 [Write your Roll No. at the top immediately on the receipt of this question paper.] Note; Answer ali questions. All questions carry equal marks. wt vet & ger Shy) wh wel @ sie wa a 1. Discuss the characteristics of Business Economics. How does Business Economics differ from Traditional Economics ? arate sete at fadisorst at fara atfore i ure sehr UY arene selma fre wHR fi 8? P.T.O. BC/Sem III/0 OR aad Explain the following : Prafeftat ar ere aifary : (i) Responsibilities of a Business Economist. ve arate sefret & gerard |, (ii) Scope of Business Economics. armraftia selerea at et 2. Explain the meaning and properties of Indifference Curve. Tew om wr set vd fasiscsit a aren wg) OR aaa Write a detailed note on the concept of Equi-Marginal Utility. etre sTafia a sau we ww fig feroehh feiftag | BC/Sem III/10 3. Enunciate the Law of Demand. Describe the factors influencing demand. aa @ faa et aren afer) Apt ot wena wea are oeal ar ay atfergy OR wag Define Elasticity of Demand. How can it be measured ? apr at otra @t uferite afore) gear Ge aro wT waa & ? 4. What is the importance of demand forecasting for a businessman ? Discuss the steps involved in forecasting. ai aha or ve arent & fey wn weer 2 ? qaigas 4 Pita west at fede afere | OR are Explain the various possible approaches for forecasting the demand for an established product. ye wits oe a dit or yam or & fay arg faeat a ener aferg | (3) P.T.O. BC/Sem III/10 5. Differentiate the following : Preafefted 4 ore aiftrg : (i) Fixed and Variable costs wart vd oRadaeiter ard (ii) Historical and Replacement costs Yeeros va vftencs ard OR waar Describe clearly the external economies and diseconomies of the scale. aan ot ae vadi cen sagel or ere ala wR! (4) 1,300 Total Printed Pages : 8] [ Roll No. BC/Sem Itl/11 B. Com. (Hons.) Semester Ill Examination 2016-17 COMMERCE Paper : BCH-213 Specialised Accounts - | Time : Three Hours ] [ Full Marks : 70 {Write your Roll No, at the top immediately on the _ receipt of this question paper.] Note: Answer all questions. All questions carry equal marks. wht wet d sere ORT) Ww wet DS sie TA #1 1, What journal entries are passed ion the books of Leassee and Lessor in connection with Royalty ? Distinguish between royalty and rent. afar yor & wee F ceca aie veers a poet Fan ota wfafeat a orl @ ? afta gee afk fare ¥ Ye aifery | P.T.O. BC/Sem III/14 OR aaqT On 01-01-2010 Mr. X acquired a coal mine on lease for 20 years al a royalty of Rs. 04 per ton of coal raised. Minimum rent is Rs. 48,000 in the first year and will increase by Rs. 2,000 every year till it reaches Rs. 60,000 per annum. Each years’ shortworkings may be recoupable in the next two years only but on the condition that if full shortworkings could not be recouped in the next year, Mr. X will loose his right to recover 50% of the unrecovered balance of short- workings. The output of the first six year is as follows : Year Output Year Output (in tons) (in tons) | 2010 6,000 2011 16,000 2012 . | 30,000 2013 40,000: 2014 25,000, 2015 35,000 Prepare the necessary accounts in the books of Mr. X. Accounts are closed on 31st December every year. 01-01-2010 & af x fror® err oe Go 04 wa cH aor Yor we 20 ast & fay ve Fee war set ux fora) apr feerar wer ak F Wo 48,000 @ six UE VT TH T 60,000 el Va Ta aI TH vo 2,000 wie at sear wer oft af a ay ord a daa array a) ast Fo sa wm we age at on wad 2 i afe amy at ge arg art ur age a a oT wat ahh x agard uf 3 4 TE By My FS 50% BH (2) Be/oeM U4 ae aoa ator @ ot) wm Bw: al a seared Frye : : ay THNTA ay wees (a *) qa) 2010 6,000 2011 16,000 2012 30,000 2013 40,000 2014 25,000 2015 35,000 at x a gecat 4 aravae ure dor ary) geod ufe at 31 eerae at are a ore Bj . What is Hire Purchase System ? Pass journal entries ind case of Instalment payment system in the books of purchaser. for wa wore ear @ ? fee ara vats & wey A hon at afeat F oriar waft cata OR aaa The cash price of a machine which is sold on hire purchase system on 1-1-2014 is Rs. 50,000. Rs. 10,000 are paid down and the balance in four equal quarterly instalment of Rs. 11,000 each. It should be noted that each of these instalment includes interest on outstanding balance. Find out the amount of interest included to each instalment and open the Hire Vendor's A/c in Hire Purchaser's books. ye Hi 112014 aT ferret ma deft & ara aH Te rawr WES Fa Bo 50,000 B1 Bo 10,000 aT (3) P.T.O. BC/Sem III/11 wre WpTATA fora wa By) ar wy aR aver feral faredt ¥ ta @ fora velo feet wo 11,000 st 2) we ear ee fe crea de oe ued fees A array afafer 2) vet fora F frost anor uiPfert &, Torn afer cer fren mat at grcel A fora fasor Great Sea | 3. While preparing Departmental Trading and Profit & Loss Account, the apportionment of indirect expenses is necessary ? Explain. ferfa amRe wd am car af ae a wand wr sue wat or for sravay % ? amen were | OR aaa The following expenses ware extracted from the books of Keshri. Department A (Rs.)_| Department B (Rs.) Opening 50,000 40,000 i Stock i Purchases | 6,50,000 9,10,000 | Sales 10,00,000 15,00,000 | General expenses incurred for both the departments were Rs. 1,25,000. You are also supplied with the following information : (4) (i) Closing stock of Department A Rs. 1,00,000 including goods from Department B Rs. 20,000 at cost to Department A. (ii) Closing stock of Department B Rs. 2,00,000 including goods from Department A Rs. 30,000 at cost to Department B. (iti) Opening stock of Department A and Department B includes goods of the value of Rs. 10,000 and Rs. 15,000 taken from Department B and Department A respectively at cost to transferee department. (iv) The gross profit is uniform from year to year. You are required to prepare Departmental Trading & P/L account for the year ended 31% December, 2015. Show your workings clearly. Rrevifer ord deri aft oecat a PN Ta a: — ; | fart at (Go) fert a @o) wife 50,000 40,000 CPT { wa 6,50,000 9,10,000 flipa 10,00,000 15,00,000 ait fart wy fet my BATRT ary Bo 125,000 Bi aruet Preafeftad yet Ah wert ot ont & (i) fet ot ar afta weer Bo 1,00,000 at foray fert a ot ara so 20,000 afaftia & a faart a & wnra we z| (5) P.T.O. BC/Sem ill/11 Gi) fear a or aPaR YeRT So 2,00,000 aT} foreri fmt a at uri wo 30,000 ufafe 8 Gy fem ¢ & aria ws! (ii) frend ot og fart a @ oes wre 4 foarr gq ve farm of @ ame we Rare fet S of ag arnf Go 10,000 wd Bo 15,000 A wa: abaiora & 4 (iv) Tee art Was wae 8] 31 faray, 2015 B ware BA ae at S fav ferta are va ancef eer dar afer) aul opr wre qeigd 4, Why Branch Accounting is necessary ? What are various kinds of branches ? Discuss. reat wel ait arama & ? eral & fafa var war 8? area OR aera A firm has its head office at Delhi. Branches are at Agra and Varanasi. Accounting year is calendar year. On 31% December, 2015 Agra and Varanasi branch accounts in head office books show a debit balance of Rs. 30,000 and Rs. 45,000 respectively before taking the following into accounts : (i) Rs. 3,000 was remitted from Varanasi to Agra branch. {ii) Goods valued at Rs. 2,000 were transferred from Agra to Varanasi under the instructions of head office, (6) BC/Sem III/11 (iii) Agra branch collected Rs. 2,500 from an Agra customer of the head office. (iv) Varanasi branch paid Rs. 5,000 for certain goods purchased by the head office. (v) Rs. 5,000 was remitted by the Agra branch to the head office on 30-12-15 but the head office received the same on 10% January, 2016. (vi) The Varanasi branch received on behalf of the head office Rs. 1,500 as dividend from a company in Varanasi. (vii) For the year 2015 Agra branch show a net loss of Rs. 1,200 and Varanasi branch a net profit of Rs. 6,000. Prepare journal entries to record the above transactions in the head office books and write up the Agra and Varanasi branch accounts. we wt oT ver orate feet Fo) era aime va arnt Fo) de af Herwe aH 8) 31 fee, 2015 @ wa arate a geal a Penfe at efter oe & Tet aT Vd IRORA eral oT eile wy Bo 30,000 VS Bo 45,000 BA: aT : (i) © 3,000 aR B sre ear AGT AT aT | (i) Bo 2,000 HoT at arnt wert orators d freer WERT A are erat wy eearaft ef | Gii) aT wR F Wo 2,500 St TTA wart Haters & ort wre S fora | (iv) FETs Grater arr ary A wa a ay Ur oT arr erat 4 So 5,000 aT yTaT fear (7) P.T.O. BC/Sem III/11 (v) 30-12-2015 1 3IPRT wal FY Go 5,000 yeaTsy pritea a For or oe vert wreferar A weer 10 UTAH, 2016 BT eT Bi (vi) Sars waters S aed ae} wR A Bo 1,500 arn: aRrht a va aod S ore fear) (vipat 2015 & fay arent erat aH YE a © 1,200 TA ATRTORA MRA GT YE AMT Go 6,000 a | syed aeert ar ane oer eq oa vial geld iafeia a) afea) F aRig ae sei vd ARR? erent B sore A} area | ‘ 5. What do you understand by Human Resource Accounting ? Discuss the lev and Stwartze model of valuation of human resources. amg Gere crates Bar ear aad @ ? aa wert Ute A ca vd wrest wires at feraar afer | OR aaa Write notes on the following : Prafeaat oe feu foftay : (a) Shortworking (b) Advantages of HR accounting (8) 1300 Total Printed Pages : 8} [ Roll No. . BC/Sem Ill/12 B. Com. (Hons.) Semester Ill Examination, 2016-17 COMMERCE Paper : BCH-214 (Cost Accounting) Time : Three Hours } [ Full Marks : 70 {Write your Roll No. at the top intmediately on the receipt of this question paper.] Note: Answer all questions. The figures in the right hand side indicate marks. wh wet & aoe Ahoy! eet six fra F fea 7a sie yore Ufa wee F1 1. "Cost accounting system is neither unnecessary nor expensive, rather it is profitable investment.” Discuss the statement to show the objects and importance of cost accounting. 7+7 ‘ama ceiert caf + at omraeae @ aie a at ararh, aftg ve omer farapr ey aria saint G seal vd wera al we oe o fore ga Hort BT GHeTEA | OR aera Distinguish between the following : 3% + 3% + 3% + 3% Praferaa § oraz garg’ : P.T.O. BC/Sem III/12 (i) (ii) Controllable costs and Uncoutrollable costs. Prrae ara and ud afters ary ard | Direct Costs and Indirect Costs. vee art vd smerer arr | (iii) Relevant costs and Irrelevant costs. grifte ard vd sma ord | (iv) Product Costs and Period Costs. sare arr vt aaa ord | 2. Write notes on the following : 7+7 Free oy fevoftrat feftag @ (ii) (a) Time Keeping way aay Time Bocking RTA ARE OR aa Give the basis of division of standing charges in calculating machine hour rate. 4 maim aver ae at tor ey A writ oray ay fearfird eet dy aneet wy acs | From the foilowiny particulars compute machine hour rate. 10 Purchase price of machine & 190000 Freight and installation charges F 10000 Working Life Five Years Repairs and maintenance 50% of Depreciation Annual Power Expenses @ 25 paise per unit = 6000 frat Gay aver ae we) arora we qu: HRIM OT ha Yor = 190000 ANS) Ya Yaa ay % 10000 ofan are fe ad (2) BC/Sem Mli/12 FRAGT VA AIRE ATA BR FT 50% artes: wet ee 25 Ry wie SHE GT GW, % 6000 Eight hourly Day charges : vfafer ane ave & fery ery : (i) Power 248 werfeer (ii) Lubricating Oil % 40 Frnarg der (iii) Consumable stores = 56 ores arash (iv) Wages = 160 war) 3. How would you treat the following items in cost sheet ? 4444244 Prefer wel er cer ay cra va A wa Gey ? (i) Expenses incurred on removal and re-erection of machines asin & West vd TA: TP WR arr (ii) Training Expenses esiert ere (iii) Packing Expenses mT ee (iv) Welfare Expenses wear ay OR aera A firm manufactured and sold 5000 machines in the year 2014. Its Trading and Profit and Loss Account for the year is as follows : 14 (3) P.T.0 BC/Sem III/12 Particular Amount Particulars Amount z z_ To cost of By Sales 20,00,000 Materials 4,00,000 To Direct wages 6,006,000 To manufacturing Expenses | 2,50,000 To Gross Profit ¢/d | 7,50,000 | 20,00,000 20,00,000 To salaries 3,00,000 | By Gross Profitb/d | 7,50,000 To Rent and Taxes 50,000 To selling Expenses | 1,50,000 To General Expense | 1,00,000 To Net Profit 1,50,000 7,50,000 L_7,50,000_ For the year 2015, it is estimated that : {i} The output and sales will be of 6,000 machines. (ii) The prices of material will rise by 25% in comparison to previous years. (iii) Wages will increases by 124%. (iv) Manufacturing expenses will increase in proportions to combined cost of materials and wages. (v) Selling expenses per unit will remain unchanged. (vi) Other expenses will remain unaffected by the rise in output. Prepare a statement showing the price at which the machines to be manufactured in 2015 and should be marketed so as to eam a profit of 10% on selling price. (4) BC/Sem 111/12 wa wf F 2014 4 5000 ae ar faa wd Rine foram geet areas eed carne waren PreafOer & fraeor wre | fare | eae ara a arr =— | 4,00,000 | fama 20,00,000 were AUT 6,00,000 Prato aa 2,50,000 wae ar __7,50,000 | _ 20,00,000 20,00,000_ aa 3,00,000 | Geet old 750,000, feorren Yad We 50,000 Vasa ary 4,50,000 STAT ART 1,00,000 Ye or 150,000 7,50,000 ad 2015 & fey we arqaia @ fa : (i) Bearer vd fasey 6000 HAT Bt enh (i) weet A ger A eee ar ye 25% ae aRET i Gai) HRA H 124% B afe ert Gv) Pram, ara apa vd Haig’) Gh) APB ct aryara 4 ag creat | (v) fawa ae wa garg araftafta we (vi) ora ara eras gfe S arya wey | We fear ca ae you feed ey dar aifiy fore uy 2015 4 fia ae ae} ard ford fast oz 10% ary UT BY 4. (a) What are characteristics of process costing method ? 5 wipar arra fae at aay farsary & ? ear alfa | (5) P.T.O. BC/Sem INl/12 (b) What do you understand abnormal wastage and abnor each should be treated in cos: WARD 8, SRETRI ary yet ear aug 81 ara Feel Rear ara & ? OR aera A product passes through three proc X, Y and Z. The detail of expe three processes are as under : x Material used 5000 Tons Cost per ton F200 Manufacturing Expenses % 3,62,500 by normal wastage, rmal gain ? State how £ accounts ? 9 ora gee Y arg iA gekp ar ay 5+54+4 incurred on the ns Y Zz %1,10,000 % 45,000 Weight lost in processing 3% 10%, 20%. Scrap sold @% 50 per ton 250 tons — 200 tons 100 tons Sale price per ton 8 330 % 500 = 800 2/3 of process X and % of process Y are passes on to the next process and balance are sold. You are required to prepare Process A/Cs showin cost per ton and profit earned at each process. ve vere dtr ufpensii x, y ae 2 @ ete yoRT @1 34 Oi ofbarsl ue fea 4 epi S$ fa ga FoR & 8 x Y Z waa ara 5s000c7 - yiter ara 20000 = - Frater ary %3,62,500 %1,10,000 % 45,000 yar a ae FR 54 10% 20% aaftre oftea = 50 a a G aa ma 2084 WOET 1007 fame yea wires = 350 2500 800 (6) BC/Sem III/12 wider X wT 2/3 NET Gen wise Y wT 4 APT arref wiser et tor fen wrar 8 cer sre og fear are 8 am vere fbi aw) fated arma aan asta ari fear ey ufsay ered dare afore | 5. (a) What are the characteristics of contract coating method ? Exptain. Sar aver Ae a ea een € Poe HST (b) Explain the following : 3434242 fra ot wear alfery : (i) Work-in-progress valuation Pratoreis pred ay yeaa (ii) Work certified and uncertified work gare wré ve apart pra (iii) Notional Profit want ant (iv) Estimated Profit arparia art OR aera A contractor commenced a_ building contract on October, 2013. The contract price is % 4,40,000. The following data pertaining to the contract for the year 2014-15 has been compiled from his books and is as under : ° April 1, 2014 Uncertified work-in-progress 33,000 Materials at site 2000 2014-15 Expenses incurred Materials issued 1,12,000 Wages paid 4,08,000 Hire of Plant 20,000 Other expenses 34,000 (7) P.7.0. BC/Sem IlI/12 March 31,2015 = Materials at site 4,000 Uncertified work-progress 8,000 Work certified 4,05,000 The cash received represents 80% of work certified. It has been estimated that further costs to complete the contract will be % 23000 including the materials at site as on March 31, 2015. Prepare contract account and determine the profit on the contract, for the year 2014-15 on estimated profit basis which has to be credited to profit and loss account. WH Hay A sree, 2013 Fl YH THA wT IH BW four) Sar qer % 440,000 8) oF 2014-15 & fag oa @ weed y omfakea yaart oh wh sie Are a ag > eI ? alter 1, 2014 Patent anenftra @ri 55,000 we m afr 2000 2014-15 fay ra ary frifra aaa 112,000 Aaa HY PTT 108,000 aa or feet 20,000 ary ary 34,000 Ard 31, 2015 wea wR STA 4,000 Pratt agate are 8,000 waft ar 4,05,000 uret Wes war ort } so% aH oat aed s| ae at 8 far Sor WT wey FH 31 urd, 2015 wy wret we armfat afer = 23000 se wT ser Ge Tea sar separa arr Bs amen wy 2014-15 } fae 36 we ar aT Reber oe fore are ey wre A ise aay 81 (8) 1300 Total Printed Pages : 4] EF ROLL NO, escsssssesseees BC/Sem III/13 B. Com. (Hons.) Semester Ill Examination, 2016-17 COMMERCE Paper : BCH-215 (Fundamentals of Business Finance) Time : Three Hours } [ Full Marks : 70 [Write your Roll No. at the top immediately on the receipt of this question paper.] Note; Answer all questions. The questions are of equal marks. wi wet sae Ase) wh wel d sin Gar é| 1. Define business finance. "Wealth maximization is superior to profit maximization”. Discuss. anaatte fir at uftaita atfory) “sft ara ant aftraas amo ae 21" fader afery | P. T.O. waaay State the various functions of finance. fra & fatty writ a fader afore | . What do you mean by financial plan ? State its determinants fata dorm & ong war wast & ? sad frets acal aH) WABITSY | oR TAT What considerations would you keep in mind while drafting a financial plan for an industrial concern ? Also discuss the limitations of financial plan. va stenfire weer at fala arom aad ear airy forr-fory aeat at ear A weht ? fade aor a Sait af a fadaar afore . Define Overcapitalisation. Discuss its causes and impact on shareholders, company and society. atioteey ay ufeafta afte) gad grey wasy ud sae sieentat, wert oi want oe uel atel warel Gr aereney | (2) OR aera Write short notes on the following : Peake a ufeea fealtril feray : (a) Cost theory of Capitalisation. ipa a opera Perc (b) Earnings theory of Capitalisation. potter a art RrETAT | . Examine briefly the various sources of long term capital in Indian industries. ard cert 4 teers Yo B faa. wh aH viferet area GARY OR aaa Write short notes on the following : Prafetar oy wife feaftrit fertry (a) Retained Earning iferet ore (b) Equity Share Capital wr ater tsi (3) P.T.O, 5. What do you mean by Working Capital ? State the factors determining the working capital requirements. ardvitar GS O ary gar arg @ ? orieile toh a rasa at PeiRa wey are aed GY ASTET | OR waa Write short notes on the following : Prafetad ox viftrar fecaftrat faftay (a) Commercial Paper arftifta va {b) Trade Financing aaron feet (4) 1300 Total Printed Pages :4] [ Roll No. wu... BC/Sem III/14 B. Com. (Hons.) Semester ill Examination, 2016-17 COMMERCE Paper : BCH-216 (Business Statistics) Time : Three Hours } [ Full Marks : 70 [Write your Roll No. at the top immediately on the receipt of this question paper.] Note: Attempt ail the questions. All questions carry equal marks. wat wed & oa Ah | wh wel @ see WA al 1. Discuss the uses of statistics for economic analysis and planning with special reference to India. and & favs dad 4 onfite fagersor aie frarort # aiken & euahr @ gat atfSre | OR saat Discuss the Questionnaire and schedule methods of data collection along with their merits and limitations. wie dren oe 8g getrarel vd arqyeh fatal & aT yd Brrail Bt wath eT | P.T.O. BC/Sem III/14 2. From the following data, calculate : the range of marks obtained by middle 50% of the students : fra wet 8 arora afore : mer 50% wal ERI [ Marks (More than) | 0 | 10 | 20 | 30 | 40 | 50 | No. of Students 100 | 92 | 80 | 40 | 20 | 6 OR aera A train runs 25 kms. at a speed of 30 kms. per hours another 50 kms. at a speed of 40 kms. per hour, then due to repair of track travels for 6 minutes at a speed of 10 kms. per hour and finally covers 24 kms. at a speed of 24 kms. per hour. What is the average speed (in kms.) per hour ? Ve F725 foto Ht sh 30 farto wa aver ar afe B Br wed & atk 50 foto a GA 40 fo ufa der ar nfs S| sed sea set at RATT FH GT 6 fare & fey 10 farto aft aver Ht aia G dene af oa 4 24 fertio at att 24 fartto aft aver at afa @ yer oedt 8 oft aver (fari) sha wR wat Be? 3. A purchasing agent obtained samples of incandescent lamps for two supplies. He had the samples tested in his own laboratory for the length of life with the following results : we aT Tre A ae ar wast a) yeni wre fra ses vives ar a A warren 4 wad oes a crag OY cae foro an atk Pret GROTA BTET BT : (2) BC/Sem Ill/14 Length of Life in Hours Samples From (Get ¥ softer at stare) erat @) Company A | Company B rh a) | @rh 9) 700 and under 900 10 | 3 900 and under 1100 16 42 | 1100 and under 1300 26 12 1300 and under 1500 8 3) Which company's lamps are more uniform ? araet eot & ae ofte ward & ? OR aaa What do you understand by skewness. Point out their role in analyzing a frequency distribution. fiswar S am war wrad & ? onafe fear & faecrr H saat afta sft a | . What is Spearman's Rank Correlation Co-efficient ? Bring out its usefulness. feria a aqkeft wera wie wre ? Tas! soar eae afr | OR wee Calculate Karl Pearsons coefficient of correlation from the following data. (3) P.T.O. BC/Sem IlI/14 Prafated steel @ ort fieda cela O wear pra sre wey xX Y 6 9 ee 11 10 5 4 8 8 7 5. What is Regression Line ? How it can be measured ? wars tar Te? ge SS Hr wT S ? OR aaa The following data based on 450 students given for marks in Statistics and Economics at a certain examination. Find two regression lines and estimate the average marks in Economics of the candidates who obtained 50 marks in statistics : 450 Bal B wikxral Ten sehr Wan o aie fey ay é) ai ofeera tart ora afere) wifteret 4 fore ora F 50 sie Wa B Tas aeheesa F ata get ae : Statistics Economics wiReret aera Mean marks 40 48 aired ote Standard deviation 12 16 ferret Sum of products of deviations of marks from their respective means = 42,075. wre aay 4 fay ay fae & arp a YT = 42,075 21 (4) 1300 Total Printed Pages : 8] [ROUNO, sesecscssesees BC/Sem III/32 B. Com. (Hons.) F. M. M. Semester ill Examination, 2016-17 COMMERCE Paper : BCF-211 (Corporate Accounting) Time : Three Hours } [ Full Marks : 70 {Write your Roll No. at the top immediately on the receipt of this question paper.] Note: Answer all questions. Marks are noted against each question. wh ret S Gee ary | se els wT S UATE fore @1 1. Chandra Mills Ltd., Kanpur issues 550, 6% debentures of % 100 each and 4000 equity shares of € 10 each to the public. Prakash & Company has entered into an underwriting agreement with Chandra Mills Ltd. for the subscription of whole of the issue of the public at a commission of 2% on equity shares and 1% on debentures. Cash was received for all equity shares P.T.0. BC/Sem III/32 and debentures from the public except that of 50 debentures. These were taken up by the underwriters. Underwriters paid the balance due. Pass the necessary journal entries and also prepare Balance Sheet in the books of Chandra Mills Ltd. 14 oat Prer fates, @ryx ¥ 100 % are 550, 6% soos atte 10 F are 4,000 WAT aie BT cra wy Prifier fing) wert we err 4 ge Petar & fey waa siz wR 2% Hier sy sora 1% PAW frat d soe F africa ot asia fai 50 say ey visee ve eh scoast oie waar aigit % fe waa 8 das ore a 7A ga 50 OTST @ aftttioer ay et oer! aftioat 4 snag wr ara By war Pea fates a geret ¥ ota } areas ora afer afte fereot TATE | OR STAT How are shares forfeited ? Can forfeited shares be re- issue at discount ? Give Journal entries for forfeited and re-issue of shares. 4+4+6 at or evr BS fear wea & ? er wer fad 7a aig week oe GF: Prifis fey on wad & ? sel ae Reo ud oF: Pre bg oie ofafeat afer | (2) 2. What is amalgamation ? Describe types of amalgamation. Discuss the accounting methods of amalgamation. 2+2+10 yetery ware ? vate & wart or avis wafer | VHT GB Sao fara wr sels arog | OR aera Divya Oil Mills Ltd. go into Voluntary liquidation. A new company Ganesh Oil Mills Ltd. was formed to acquire the assets of Divya Oil Mills Ltd. on 31st March, 2016. Assets and liabilities of Divya Oil Mills Ltd. were as follows : Works and other properties & 3,60,000 ; current assets = 40,000, current liabilities % 80,000. Its paid up capital was % 4,00,000. The assets were sold to new company for = 2,88,000, = 2,00,000 a payable in shares of % 1 each, credited with 75 paisa per share paid up and @ 88,000 in cash. Divya Oil Mills Ltd. paid the liabilities and cost of liquidation. Pass the journal entries in the books of Divya Oil Mills Ltd. 14 fran site fies fates or toe wares eet 21 saat waft ot & few we ag wert wos sige fron fees ot Prater 31 ard, 2016 wr gem 2} fear sive fea fahes at waka vd afte Pret war 2: orien vd ae wultat 360,000 % ; wey (3) P.T.O. wrafeat 40,000 & ; urey after 80,000 7) Fae at Sah 400,000 = 21 wR wate a wert ar 2,88,000 % F AA 7E GT 1 % 2,00,000 7 & ivi, wetter 75 OS ea Va 88,000 % Awe US ata ag) fea dire fren fafies 4 eh afteadt ya wares ery aT aprart fear! fear attra free fetes at gerat ¥ unter vfafteet aera | . What is meant by Internal Reconstruction ? What accounting entries are passed in the books of companies at the time of Internal Reconstruction ? 4+10 araRe gaat 8 an aed & ? aaa gitar & ere aroha at yest Yaar oes fae and & ? OR werent On the reconstruction of a Company the following conditions were agreed upon : The Shareholders to receive in lieu of their present holding (i.e. 25,000 shares of % 10 cach) the following : {a) Fully paid equity shares to 2/s of their holding. (b) 5% preference shares, fully paid to the extent of 1/s of the above new equity shares. (c) % 30,000, 6% second debentures. (4) An issue of % 25,000, 5% first debentures was made and allotted, payment for the same having been received in cash. The Goodwill, which stood at & 1,50,000 was written down to ¢ 75,000. The land and building, which stood at % 50,000 was written down to % 37,500. The plant & machinery. Which stood at & 75,000 were written-down to % 62,500. Give the journal entries in the books of the company on the basis of above description. 14 ye ort ar gafair aed gy Prafefea sit or sera fore maT : serenRal at gad adam eo Grete % 10 ae 25,000 et) & wast wR Praferftacr orat ahr : (i) GAS TRY GH 2/, HPT B TTI’ GAA FT| (i) wafer aa waar sel B 1/5 BPT GH TEx 5% quiet yalrar aig} (ii) 30,0007 % 6% fadra soma 25,000 % B 5% wea seal or Fafa a aica gor ote grat pram Vars A wre fora aT] waa, Prat Aer 150,000 % at, TY GH Hed 75,000 % ox faery y-ray BT AEA 50,000 F eM, foe wy GG 37,500 % HX fear war) wave aie aetna, ferret HET 75,000 % a, wt UerHr 62,500 % ae fear aT! wrier faa & ame ae war aH geval F Seeaar wfafteat arg | (5) P.T.O. BC/Sem itl/32 4. Describe preferential creditors according to the companies Act. Give specimen of Liquidators’ final statement of accounts with imaginary figures. 5+9 orrtta fff d arpa gaiteare arent ar aly alfiry| areafrs ste} a werear B seer @ shar wre car fle or aT SPT | OR ae A Company Ltd. went into liquidation with following Habilities : (a) Secured creditors ~ 20,000 (securities realized % 25,000) (b) Preferential creditors = 6,000 (c) Unsecured creditors % 30,500. Liquidation Expenses % 252. Liquidators remuneration : 3% on the amount realized and 1-—% on the amount distributed to unsecured creditors, % 26,000 were realized from various assets and this amount does not include these securities which are with the secured creditors. Prepare Liquidator's Final statement of account. Liquidator is entitled for remuneration on the amount realized on all assets including those which are with the secured creditors. 14 (6) BC/Sem 1/32 fe ate & ma a wart fates or war BT: @) Bea Arae 20,000 % (25,000 % wfeyeat S area BVI @) yale Aa 60007 | () afer CER 30,500 71 Freer G ara 252 % Bl Prae aye eg are or 3% cen anf aan a fer a a

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