B.B.A. 2008

11
DE2867
DISTANCEEDUCATION
B.B.A.DEGREEEXAMINATION,MAY2008.
BUSINESSCOMMUNICATION
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
AnsweranyFIVEquestions.
1. Describethefunctionsofasalesletter.
J U Piuzv \P TP.
2. Explainthecharacteristicsofagoodspeech.
J | a] CP .
3. Whatarethemethodsofcollectingoverdueaccounts?
PnUQx `US PP
?
4. Whatcircumstancescircularletterdrafted?
J `{ Szx oPa _UP Piu P.

5. Whatarethecontentofcommitteereport?
J | A AUP EhUP ?
6. Whataretheessentialofagoodpressreport?
J | \vx AUP UQ TP ?
7. Draft a circular letter announcing the retirement of a
partnerofyourfirm.
E[P {zv Tmh K u Azx _UP

Piu P.
8. Distinguishbetweenagendaandminutes.
{Pa] {US, {Pa] SUS E kP .

PARTB(415=60marks)
AnsweranyFOURquestions.
9. What are the factors to be considered while writing an
applicationforasituationvacant?
J ohzvS snUS x Pzv P si

PoP ?
10. Write a letter to the gold and co chennai [watch
manufacturer]askingforacopyoftheirlatestpricecatalogue.
\ E Pk & P, PU PiP EzvUS

v mi Pmk Piu P.
11. Whatpointsshouldthewriterofabusinessletterinmind
sothathispurposemaybeservedbest?Discuss.
J oPU Piuzu Gx { P siP ,

|UP G |uP i? .
12. Draftasaleslettertopromotethesalesofanyoneofthe
following(i)TV(ii)Computer.
J nU Piuzv FUSzu uhP J Piu Gx?

Hux J Piu (i) uUPm] (ii) Poo
13. WriteanessayonNewEconomicPolicy.
v uU PP G u Pmk GxP.
14. DrafttheminutesoftheannualgeneralmeetingofaXY
limitedcompany.
{zv [SuP
{Pa]U S uUP.
XY
hv
xUTmhzv
15. Draft a letter to the manager Indian Bank Madurai

requestinghimforoverdraftfacilities.
x Cv [Q US \v Pmk
Piu P.
12
DE2868
DISTANCEEDUCATION
PRINCIPLESOFECONOMICS
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. Whatarethecharacteristicsofindifferencecurve?
\|US Pmi uP ?
2. Differencebetweenperfectcompetitionandmonopoly.
US { miUS E k ?
3. Whatarethefunctionsofprofit?
Czv oP ?
4. Explainthewagefundtheory.
T {vU Pmmh USP.

5. ExplainhawleysRisktheoryofprofit.
Chu[S C Pmmh USP.

6. ExplainwalkersRenttheoryofprofit.
UP CU Pmk USP.
7. Whataretheassumptionofmonopolisticcompetition?
miP GkP ?
8. WhataretheImportanceofopportunitycost?
a \ UQzx x?
PARTB(415=60marks)
9. Explaintheconceptoflinkeddemandcureunderoligopoly.
J ]\wzv u Pmmh USP.

10. Explainthelawsofreturnsofscale.
Ezv v USP.
11. ExplaintheKeynesliquiditypreferencetheoryofInterest.
R }zu U Pmk USP.

12. Explain price determination under monopolistic
competition.
mi {n USP.
13. Evaluatethemarginalproductivitytheoryofdistribution.
Q
vkP.
Cv{
Ezv
14. ExplaintheclassicaltheoryofInterest.
5
Pmmi
mi usU Pmk USP.

15. ExplainQuasirentofMarshall.
zu USP.
13
DE2869
DISTANCEEDUCATION
PRINCIPLESOFMANAGEMENT
Time:Threehours
Maximum:100marks
SECTIONA(58=40marks)
Allquestionscarryequalmarks.
1. DefineManagementStatetheimportanceofManagement.
s
UPn
UQzxzu TP.
uP.
2. Explaindifferenttypesofdecisions.
w[P PP USP.
3. Whatisplanning?Explainthenatureofplanning.
vmhku G G? vmhku CP USP.

4. Explainspanofcontrol.
"Pmkmk a\' USP.

5. DefineAuthorityandResponsibility.
AvP, Ph BQPUS UPn uP.

6. What is meant by motivation? What are the
nonmonetaryfactorsofmotivation?
7
\UP } Ax G? \UPzvP n
PoP ?
7. Whatarethequalitiesofgoodleadership?
| u ]P ?
8. Explaintheneedforcontrol.
Pmkmi u USP.
SECTIONB(415=60marks)
Allquestionscarryequalmarks.
9. ExplainthemodernapproachesofManagement.
s uP AqS P .
10. Discussthevariousstepstobefollowedinplanning.
vmhh si i{P .
11. Whatarethebarrierstoeffectivecommunication?Howto
overcomethebarrierstocommunication?
]u \vz uh HkQ uhP ? \vz

uh uhP G }UP?
12. ExplainMaslow'stheoryofmotivation.
\UPU Pmmh .
13. ExplaindifferenttheoriesofLeadership.
u PmkP .
8
14. Explaintheprinciplesofcoordinationandtechniquestobe
usedforeffectivecoordination.
J[Qn uzx[PU T ]u J[Qn ~m[P

.
15. What is control? What are its steps? What are the
techniquesofcontrol?
Pmkk G G? Au iP ? Au ~m[P
?
14
DE2870
DISTANCEEDUCATION
BUSINESSENVIRONMENT
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. ExplainthesignificanceofstudyingBusinessEnvironment.
oP _a` iv UQzxzu USP.

2. ExplainindetailaboutIndianSocialStructure.
Cv \u A P UP.
3. BringouttheimportanceofCentreandStaterelations.
zv |
UQzxzu PnP.
A_PUQh
4. WhataretheadvantagesofMultinationalCorporations?
mk oP |[P {P ?
5. Briefly explain the significance of service sector in
Indianeconomy.
Cv uzv \ x UQzxzu USP.

6. Whataretheproblemsinselectingappropriatetechnology?
\ u~mzv uukv E a\P

?
10
7. What are the economic indicators of a good economic

environment?
J { u `| Pmk u PoP
?
8. WhataretheproblemsfacedbyDomesticmarketplayers
duetoGlobalisation?
EPUP
a\P ?
\uPUS
Hk
PARTB(415=60marks)
9. Discusstheusageofenvironmentalanalysis.
_a` B mi vUP.
10. Explain in detail about the impact of Sociocultural
environmentonbusiness.
\P smk
uUPzv USP.
`|
oPzv
Hk
11. Discuss the measures taken by Government to promote

business.
oPzv UP A_ GkUS ]P vUP.

12. Describetheimportanceofstudyinglegalenvironment.
\mha `| iuP UQzxzu UP.

13. SocialresponsibilityofIndianBusinessorganisationisnot
practicedDiscuss.
"Cv
oP
|[P
\u
\kzxv' vUP.
11
na]
14. ExplaintheimportanceofAgricultureandIndustrysector
inIndianeconomy.
Cv uzv \ u x
UQzxzu UP.
15. BringouttheimportanceofTechnologicalenvironmentin
Business.
oPzvS u~m `| UQzxzu PnP.
12
15
DE2871
DISTANCEEDUCATION
FINANCIALACCOUNTING
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. What do you understand by Accounting? Explain its
concepts.
PnUQ } Ax G? Au PmkP .
2. WhatisTrialBalance?Whyisitprepared?
C \u G G? Cx uUPkx H?
3. DistinguishbetweenReceiptsandPaymentsAccountsand
IncomeandExpenditureAccounts.
u&\zu PnUQS &\ PnUQSh

u PsP.
4. How the valuation of stock is done in consignment?
Draftaspecimen.
Ami \USP vk G \kQx? v

J P.
13
5. Prepare Bank Reconciliation Statement as on 3132008

fromthefollowinginformation:
(a)
Balance as per Cash Book on 31032008
Rs.1,800
(b)
Out of cheques of Rs. 2,800 paid into bank, they
havecollectedonlyRs.1,700
(c)
OfthechequesissuedRs.1,800Bankhasnotpaid
foranyofthem.
(d)
Dividend collected and credited in the pass book
Rs.350
(e)
BankchargesdebitedinthepassbookRs.50.
[Px 31&03&2008
[Q \UPmk mi u \P.
uvUP
(A) UP
. 1,800
[Q
Hmii
31&03&2008
(B) [Q \zv . 2,800&UP P\P AP

`zu . 1,700 mk
(C) kzu P\P . 1,800&UPS n
Hx \zuh
(D) [Pu
. 350
`zx
\mi
zux
(E) [Q Pmhn \mi . 50 UPmkx.
14
6. A partner has withdrawn the following sums of money

duringthehalfyearending30062007.
Jan15
Rs.3,000
Feb.18
Rs.2,500
March10 Rs.1,500
March26 Rs.2,000
April20
Rs.4,000
May16
Rs.3,000
June18
Rs.5,000
Interestistobechargedat8%p.a.FindouttheAverage
duedateandcalculatetheamountofinteresttobedebitedto
thepartner.
30&6&2007&UP Ask Cv J Tmh

uP Gkzx.
15 . 3,000
18
. 2,500
a 10 . 1,500
a 26 . 2,000
H 20 . 4,000
16 . 3,000
18 . 5,000
BsiP mi 8 \uu vUPk. \\ un {
PsP. Tmh PnUQ UP si
mi PnUQkP.
15
7. A firm earned net profits during the last three years as

follows:
IYearRs.36,000,IIYearRs.40,000,IIIYear
Rs.44,000.
ThecapitalinvestmentofthefirmisRs.1,20,000.Afair
returnonthecapitalhavingregardtotheriskinvolvedis10%.
Calculatethevalueofgoodwillonthebasisof3yearspurchase
ofsuperprofits.
J | Phu BskP Dmi |P :

u Bsk . 36,000, 2& Bsk . 40,000,
3& Bsk . 44,000.
|zv uk . 1,20,000 BS. u u 10
\uu. oP { v Bsk Pu
zu AihP Psk PnUQkP.
8. JasmineLtd.hadRs.21,00,000profiton31stMarch2008
after making provision for Depreciation and taxation
Rs. 1,30,400 profit was brought forward from last year.
Followingrecommendationweremadebythedirectorsofthe
companytoappropriatetheprofits:
(a)
(b)
company
(c)
(d)
reserve.
ToTransferRs.6,30,000toGeneralReserve
To pay Rs. 85,000 as bonus to employees of the
Todeclaredividend@5%onequityshares
To Transfer Rs. 2,00,000 to development rebate
TheCompanyscapitalconsistedof1,00,000equity
sharesofRs.10eachfullypaid.PrepareP&Lappropriation
account.
16
P | 31, a 2008 A u
PUP JxURk \u S . 21,00,000
P Psiux. Phu Bsix . 1,30,000
Cu Bsk Psk mhx. | CUSP
xP QS [Q.
(A) x P |vUS . 6,30,000 sk
(B) FPUS . 85,000 FUPz uP AUP sk
(C) \un [SPUS [Pu 5 \uu AUP
sk
(D) a] P JxURmk |vUS . 2,00,000 JxUP sk.
| . 10 v 1,00,000 x
\zumh \un [SP Pskx. {mh Q
PnUS u \P.
PARTB(415=60marks)
9. The following Balanceswere extractedfrom the Books of
Rahulon31stMarch2008.Preparethefinalaccountsforthe
yearended31stMarch2008.
Rs.
Capital
8,000
Drawings
600
Purchases
11,870
Sales
14,690
Debtors
7,580
Returninward
450
Returnoutward
350
Bankdeposits
17
2,750
Rs.
Rent
360
Salaries
850
Creditors
1,250
BankO/D
1,570
Travellingexpenses
300
Cash
210
Stock
2,450
Discountallowed
Baddebtsrecovered
Billspayable
40
250
1,350
Adjustments:
(a)
Theclosingstockon31stMarch2008wasRs.4,200
(b) WriteoffRs.80asbaddebtsandcreateareserve
forbaddebtsat5%onSundryDebtors.
(c)
Threemonthsrentisoutstanding.
S PnUS HkPx 31 a 2008 A CP

GkUPmhx. Cx 31 a 2008& BsiP
CvU PnUSP u \P.
.
u
8,000
Gk
600
Pu
11,870
14,690
18
.
7,580
PhP
E v
450
z v
350
2,750
[Q
hP
360
850
Phu
1,250
[Q
1,570
na \
300
UP
210
2,450
\UQ
ui [Qx
UPh x
40
250
1,350
\zxuS
a^mk
\UPmkuP :
(A) 31 a 2008 A Cv \UQ . 4,200 BP C

ux
(B) UPh . 80 }USP PhP x
5 \uu U Ph P HkzxP
(C) 3 u hP Pkh six.
19
10. BaludrawsathreemonthsbillonVeluforRs.4,000on1st
April2006.VeluacceptsthebillandsendsittoBaluwhogets
itdiscountedwithbankforRs.3,940.Baluimmediatelyremits
Rs.985toVelu.Ontheduedate,Balubeingunabletoremit
theamountdue,acceptsabillforRs.4,500for3monthswhich
isdiscountedbyVeluforRs.4,440.VelusendsRs.330toBalu
before the maturity of the bill. Balu becomes insolvent, his
estatepaying40paiseintherupee.GiveJournalentriesinthe
BooksofBothBaluandVelu.
x . 4,000&P 3 u ^mk J H 1,
2006 A Gv. Au H S
A zu. Au . 3,940&US [Q mh \
u. EhiP . 985&I S A zu.
un uv x n A C,
vuP
. 4,500 v 3 u ^mk J HU Psh. Au
[Q mh \x . 4,440 . ^mk
vh P S . 330
A. {i | Ahu. Ah
\zxUPx US 40 \ u \zxQ.
HkP uSmk vP uP.
11. A and B both contractors undertook a joint venture
involvingconstructionofabuilding.AJointBankaccountwas
opened in which A deposited Rs. 75,000 and B deposited
Rs.37,500.ThecontractpricewasRs.3,75,000.Theresultof
jointventurewastobesharedintheratioof 2 : 1 respectively.
Thedetailsofthetransactionswereasfollows:
Rs.
Wagespaid
80,000
MaterialssuppliedbyA
13,500
20
Rs.
MaterialssuppliedbyB
Materialspurchased
12,000
1,65,000
Salaries
12,000
Cartages
18,500
ArchitectsfeepaidbyA
10,000
Plantpurchased
38,500
Thestockofmaterialsoncompletionofthecontractwas
valuedatRs.16,500andwastakenoverbyA.Theplantwas
takenoverbyBforRs.30,000.PrepareJointVentureaccount,
JointBankaccount,andaccountsofAandB.
JuPP A& B& J Pmih Pmk Cn

Psh. J Cn PnUP Bzx A .
75,000 B . 37,500 uk \u. Ju
v . 3,75,000 BS. Cn C
{mhzu 2 : 1 G Quzv Qx Psh. AP
u {hiUPP :
.
T Pkzux
80,000
A[Q
13,500
B[Q
12,000
Pu
1,65,000
12,000
_ T
18,500
Pmih Pb Pmhn A
Pkzux
10,000
uh [Qx
38,500
21
Ju | x \UQ v . 16,500
Au A GkzxU Psh. uh v . 30,000&I B
GkzxU Psh. Cn, Cn [Q, Cn
AB& PnUP uUP.
12. Mr.WhiteandMr.Bluearepartnerssharingprofitsinthe
ratio of 3 : 1 . Their Balance sheet stood as under on
31.12.2006.
Liabilities
Rs.
Rs.
Capital:
Assets
Rs.
Stock
Mr.
White
30,000
Mr.Blue
20,000
Salarydue
Creditors
10,000
Prepaidinsurance
50,000
5,000
40,000
Debtors
()Provision
Rs.
1,000
8,000
500
7,500
Cash
18,500
Machinery
22,000
Buildings
30,000
Furniture
6,000
95,000
95,000
Mr. Red is admitted as a new partner introducing a

capitalofRs.20,000forhis1/4thshareinfutureprofit.
Followingrevaluationsaretobemade
(a)
Stocktobedepreciatedby5%
(b)
BuildingtoberevaluedatRs.45,000
(c)
Furnituretobedepreciatedby5%
(d)
Theprovisionfordoubtfuldebtsshouldbeincreased
toRs.1,000.
22
Prepare necessary accounts and B/S after

admission.
v. v. } BQ C C
{mh[P 3 : 1 G Quzv Qx P TmhP.
i\ 31, 2006 A C|U S R :
P
\zxP
u :
\UQ
v.
30,00
0
v. }
20,00 50,00 Pk
0
0
.
10,00
0
Tmi
\zv
1,000
Pkh
si
5,000 PhP
() JxURk
500 7,500
40,00 UP
0
18,50
0
Cv
22,00
0
Pmih
30,00
0
AP
6,000
Phu
95,00
0
8,00
0
95,00
0
vuP v. ] G Tmh 1/4 G C {mh Q

Quzv . 20,000 uh \UPmh.
vkP \ sk :
(A) \UQ v 5% SUP
(B) Pmih . 45,000 G vh
23
(C) APPUS 5% u }UP

(D) IU Ph JxURk . 1,000&P Ezu sk.
13. Jay Ltd invited applications for 10,000 shares of
Rs.100eachatapremiumof5percentpayableasfollows:
OnapplicationRs.25
OnallotmentRs.55(withpremium)
On1standfinalcallRs.25
Applications were received for 9000 shares and all of
thesewereaccepted.Allmoneysduewerereceivedexceptthe
callmoneyon100shareswhichwereforfeited.Oftheforfeited
shares,50shareswerereissuedattherateofRs.90asfully
paid. Show necessary journal entries in the books of the
company.
| [S JUS 5 \uu zv J [S
. 100 v 10,000 [SPUS sn A kzux.
R :
snzv x 25, JxURmi x 55 (zxh) u
Cv A . 25.
9000 [SPUP sn mk Azx HU
Pmhx. 100 [SP u Azx [SPUS n
x mhx. Au 100 [SP J \
mhx. J \mh [SP . 90 x
\zumh [SPP 50 [SP k \mhx. |
zv HkP u Smk vPz uP.
24
14. FeminaLtdissued1,000,8%DebenturesofRs.100each.
Give required journal entries in the books of the company,
ifthedebenturewereissuedasfollows:
(a)
Issuedatpar,redeemableatpar
(b)
Issuedatadiscountof5%,repayableatpar
(c)
Issuedatapremiumof10%,repayableatpar
(d)
Issuedatpar,redeemableatapremiumof10%p.a.
(e)
Issued at a discount of 5%, repayable at a
premiumof10%
| . 100 u 8% Phmk zv[P

1000 mhx. |zvh HkP u Smk
vP uP. R PkUPmku Phmk
zv[P miu :
(A) Pv mk P v v
(B) 5% mhzv mk P v v \zxu
(C) 10%
\zxu
zv
mk
(D) P v mk, 10% zv v u

(E) 5% mhzv mk, 10%
\zxu.
zv v
15. Fromthefollowing,PrepareP&La/cofNewBankLtd.for
theyearended31.12.2007aspertheschedule.
Rs.
(in000)
InterestonLoans
260 Interestoncashcredit
Interestonfixeddeposit
280 Rentandtaxes
Rebateonbillsdiscounted
50 Interestonoverdraft
25
Rs.
(in000)
225
20
56
Commissionchargedto
customers
Establishmentexpenses
Auditorsfee
9 InterestonSB
account
70
56 Postageand
Discountonbills
discounted
Telegrams
200 Sundrycharges
Interestoncurrentaccount
45
Printingandadvertisement
R PkUPmkx i\ 31, 2001&

BsiP x [Q m& C {mh PnUQ uUP.
(.
000)
(.00
0)
Ph u mi
260 UP Ph u
mi
| u mi
280 hP
P
mh \u ^mk
u
ui
20
50 u mi
iUPUS
Pkzu P
225
56
uoUP Pmhn
9 \ PnUS x mi
70
|a \P
56 u uv
mh \mh
\P
Esi P
{h P/S u mi
Aa_
200
45
3
26
27
21
DE2872
DISTANCEEDUCATION
BANKINGTHEORYLAWANDPRACTICE
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. Whatarethefunctionsofcommercialbanks?
oP [QP oP ?
2. Explainthetechniquesofcreditcreation.
Ph EUSu ~qUP[P USP.

3. Why do banks prefer to keep excess reserves during
depressionperiod?
[QP \ P[P H AvP E nzu

xPUP Q?
4. Howdobankscreatedeposits?
[QP G P EUSQx?
5. Whatarethecontentsofcreditplanning?
Ph vmhku EhUP[P ?
6. DiscussthefeaturesofIndianmoneymarket.
Cv |h na \u ]P USP.
28
7. Examinethelegalsignificanceofcrossingofcheques.
R P\ \mh ]P USP.
8. Whataretheconditionsnecessarytoconstituteacustomer
ofabank?
J [Q iUPP CuS u {uP

?
PARTB(415=60marks)
9. What are the general and special relationships between
bankerandcustomer?
[QUS iUPUS Ch E x
] uhP ?
10. Whatprecautionsshouldabankertakewhileopeningan
accountinthenameofajointstockcompany?
J Tmk [S {zv PnUS x[S x [Q

GkUP si a\UPP ?
11. What precautions should a banker take while making
unsecuredadvances?
n C n [S x [Q GkUP
si a\UPP ?
12. Discussthefactorsdeterminingthestructureofassetsand
liabilitiesofacommercialbank.
oP [Q \zxUP UP wUS
PoP USP.
29
13. Whatarethefunctionsofacentralbank?
[Q oP ?
14. Elucidatetheconceptofnegligenceapplicabletocollecting
bankers.
`US [Q zumi PUS

.
15. What role is played by commercial banks in the Indian
moneymarket?
Cv na\u oP [QP [S G?
30
22
DE2873
DISTANCEEDUCATION
COMPANYLAW
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. Whataretheadvantagesofjointstockcompanies?
P A |P ?
2. Distinguish between a Private Ltd. and a Public Ltd.
company.
x PUS uU PUS E kP
?
3. Howmemorandumcanbealtered?
Aa \\zuz vzxu Gi?

4. What are the differences between Memorandum and
Articles?
Aa
\\zxUS
kP ?
5. Whatarethekindsofshares?
[SP PP ?
31
vPUS
6. Whatistheconditionforforfeitureofshares?
JP {uP ?
7. WriteshortnotesonRemovalofDirectors.
CUS|P }UP Szx ] S P.

8. Whatarethegroundsforcompulsorywindingup?
PmhU P PU Pn[P ?
PARTB(415=60marks)
9. Explainthecharacteristicsandkindsofacompany.
P ]P PP .
10. Writethecontentsofthememorandumandarticles.
P
Aa\mh
EhUP GxP.
vP
11. Discusstheprocedureforissueofshares.
[SP x k |h vUP.
12. ExplaintheprocedureforTransferofshares.
[S \u |h USP.
13. WhatarethepowersanddutiesoftheDirectors?
CUS|P AvP[P PhP G?

14. ExplaintheLawandPracticeofcompanymeetings.
32
PU Tmh[P \mh |h USP.

15. WhatarethepowersanddutiesofLiquidator?
PU P EP PhP USP.
33
23
DE2874
DISTANCEEDUCATION
BUSINESSSTATISTICS
Time:Threehours
Maximum:100marks
PARTA(410=40marks)
1. StatethefunctionsofStatistics.
oP SkP.
2. Writedownthecharacteristicsofstatistics.
]P GxP.
3. Findoutmeanfromthefollowingdata:
Value:
1
2
3
4
5
6
7
10
Frequency: 21 22 23 24 25 26 27 28 29 30
RUPq zvx Tmka\\U Pski:

1
2
3
4
5
6
7
8
v:
10
As 21 22 23 24 25 26 27 28 29 30
:
4. WhatismeantbyTimeseries?Whatareitsuses?
P \ uh\ G G? Au P ?
5. FindoutHarmonicmean:
Family: 1
2
3
4
10
Income: 85 70 10 75 500 8 42 250 40 36
C\a \\ Pski:
Sk 1 2
4
34
10
85 70 10 75 500 8 42 250 40 36
6. Distinguish between Correlation and regression

analysis.
JmkU
PmkP.
uh
Sx
kzvU
7. Calculatestandarddeviationfromthefollowing:
Marks:
10 20 30 40 50 60
Noof
12 20 10
students:
PkUPmk zvx vmhUP Pski:

vs:
10 20 30 40 50 60
nP
GsoUP:
12 20 10
8. Whataretheadvantagesanddisadvantagesofmeasuresof
centraltendencies?
US AP |P wP .
PARTB(415=60marks)
9. From the following data, calculate Mean, Median and
Mode:
X 5053 5356 5659 5962 6265 6568 6871 7174 7477
:
F:
14
30
36
35
28
16
10
R PkUPmh zvx Tmka \\ Ch{

Pk BQ PsP:
X 5053 5356 5659 5962 6265 6568 6871 7174 7477
:
F:
10. Calculate
14
30
36
28
16
10
RankCorrelationfromthefollowing:
x
85 60 73 40 90
:
y
93 75 65 50 80
RUPsh zvx \ JmkU P Pski.

x
:
85 60 73 40 90
y
:
93 75 65 50 80
11. Findoutmeandeviationfrommedian.
x: 10 11 12 13 14
F
:
12 18 12
PkUPmk zvx Ch{ Ax \\

UP PsP.
x:
10 11 12 13 14
F
:
12 18 12
12. FindoutKarlpearsonscoefficientofskewnessfromthe
datagivenbelow:
X 05 510 1015 1520 2025 2530 3035 3540
:
36
F
:
13
21
16
RUPq zvx P \ PmhU P

PsP.
X
:
F
:
05 510 1015 1520 2025 2530 3035 3540

2
13
21
16
13. Findoutthecoefficientofcorrelationfromthegivendata:
x 65 66 67 67 68 69 71 73
:
y
:
67 68 64 68 72 70 69 70
PkUPmk \vx JmkU PU PsP.

x
:
65 66 67 67 68 69 71 73
y
:
67 68 64 68 72 70 69 70
14. ComputeFishersidealindexfromthefollowingdata:
1987
1991
Items Price
Quantit
y
Price Quantity
50
10
56
100
120
60
60
10
30
12
24
40
12
36
RUPsh zvx L Cm]U Sk GsnU

PnUQk:
37
1987
1991
50
10
56
100
120
60
60
10
30
12
24
40
12
36
15. Whatiscoefficientofvariation?Stateisadvantages?
mkU P G G? Au |P ?
38
24
DE2875
DISTANCEEDUCATION
BUSINESS(COMMERCIAL)LAW
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. Whatisanoffer?Howitismade?
G G? Ax Gu EUPkQx?
2. Whatarethelegalrulesastooffer?
P \mhv PmkP ?
3. Defineconsideration.Whatisitsimportance?
G G? Au UQzx x?
4. Whoarenotcompetenttocontracts?
Ju \x Pz uSvP ?
5. Distinguishbetweencoercionandundueinfluence.
UPmh, uPu \US CsiS kPU

TP.
6. Whataretheessentialcharacteristicsofpartnership?
Tmhs Aih TP ?
39
7. Whatiscontractofsale?Whatareitsimportantfactors?
Ju G G? Au UQ PoP ?
8. WhatarethedifferencebetweenLifeInsuranceandother
Insurance?
B PmiS PvPUS E kP
?
PARTB(415=60marks)
9. Howcontractscanbeclassified?Explainitsfeatures.
Juzv PP ? A uP P GxP.
10. Discuss the validity of a contract with minor with
examples.
C \x P
Eun[Ph USP.
Ju[P
\{
11. Whatarethewaysofdischargeofcontract?
Ju kUS P ?
12. Explaintheremediesforbreachofcontract.
Ju PUP wP ?
13. Discusstherights,liabilitiesanddutiesofapartner.
Tmh EP, P PhP .

14. Distinguishbetween:
(a)
SaleandBailment
(b)
SaleandHirepurchase.
kzxP :
40
(A) Jh
(B) unU Pu.
15. WhatarethespecialaspectsinInsurance?
Pmi ] PmkP ?
41
25
DE2876
DISTANCEEDUCATION
COSTACCOUNTING
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. Explaintheobjectsofcostaccounting.
AhUP PnUQ {UPzu .

2. Briefly explain (a) Rowan incentive plan (b) Halsey
incentiveplanwithexamples.
\ FUP Fv vmh[P vPk

USP.
3. Whataretheadvantagesofprocesscosting?
i PnUQ {P ?
4. Explainthefeaturesofstandardcosting.
| AhUP PnUQ ]P .
5. Writeshortnoteson:
(a)
Minimumstocklevel
(b)
Reorderlevel.
] S P :
(A) Su m\ \UQ
(B) Bn A.
42
6. FindoutEOQfromthefollowingdata:
Annualconsumptionofmaterial4000kg
CostofbuyingperorderRs.5
Costperunit=Rs.2perkg
Storageandcarryingcost=8%onaverageinventory.
SPx ]UP Pu A PsP :

Bsk ~P 4000 QQ
K Bn uS BS \ = . 5
AS J . 2
AhUP 8%.
7. Giveaspecimenformofcostsheet.
AhUP mi v izu P.
8. X Ltd. has purchased and issued the materials in the
followingorder:
Jan12005
Purchased300units@Rs.5perunit
Issued500units
10
Ascertain the quantity of closing stock as on 31.1.2005

under(a)LIFOmethod(b)FIFOmethod.
X
hm
Pa\
mP
Pu [P \ux.
43
RPsh
\12005
Pu 300 ASP . 5 J
ASUS
4
Pu 600 ASP . 4 J
ASUS
6
[Pmhx500ASP
10
Pu 700 ASP . 5 J ASUS
31.1.2005 A CUS Cva \UQ (A) Cv
ux u Pu (B) u ux Cv Pu.
PARTB(415=60marks)
9. Explainthepreliminaryconsiderationtobefollowedforthe
installationofacostaccountingsystem.
AhUP PnUQ Hkzx x Pzv

P si uhUP \P .
10. During a week a worker produced 300 units working
48 hours. The hourly rate is Rs. 4. The estimated time to
produce a unit is 10 minutes. Under incentive scheme 20%
additionaltimeisallowed.Calculatehisgrossearningsunder
HalseyandRowanplans.
48 o { \x J zv J 300 mP
u \Q. oUS T . 4 JUS 10 |h[P
u G PnUQhmkx FUP Fv 20
UPk E P AUPkQx. \
P A zu Fvzu
PnUQkP.
11. Preparereconciliationstatementfromthefollowing:
Rs.
44
Netprofitaspercostaccounts
Incometax
2,00,000
60,000
Sharetransferfeecredited
4,000
RBD
20,000
Overheadsaspercosta/cs
34,000
Overheadsasperfinanciala/cs
28,000
Directorfee
8,000
Depreciationchargedinfinanciala/cs
7,000
ClosingStockincosta/cs
18,750
Closingstockinfin.a/cs
20,750
Goodwillwrittenoff
9,000
StoresAdjustment(creditinfinanciala/cs)
1,000
Interestoninvestments
4,000
RPq uP Aih \Pmk AUP u \P :

.
45
AhUP PnUSi |P
2,00,000
60,000
4,000
[S Pmhn
\uPzvS PhPUS JxURk
20,000
AhUPU PnUSi \
34,000
|vU PnUSi \
28,000
CUS{P Pmhn
8,000
|vU PnUQ u
7,000
AhUPU PnUQ Cv \UQ
18,750
|vU PnUQ Cv \UQ
20,750
{ Gumhx
9,000
\US ^ (|vU PnUQ )
1,000
umi mi
4,000
12. ExplainABCmethodofinventorycontrol.
ABC \USU Pmkk USP.
13. Preparecostsheetfromthefollowingdata:
Rs.
46
Materials
75,000
Wages
45,000
Factoryoverheads
35,000
Administrationexpenses
24,000
Sellingexpenses
36,000
Sales
2,65,000
RPq [Px AhUP PnUSU Sk u \

P.
.
mP
75,000
45,000
u\ \P
35,000
|Pa \P
24,000
\P
36,000
2,65,000
14. Write down the various formulas required to calculate

Materialcostvariancesandlabourcostvariances.
, T AhUP
`zv[P P GxP.
47
SUS
15. Distinguishfinancialaccountingandcostaccounting.
|v
PnUQUS
AhUP
kP UPP .
48
PnUQUS
31
DE2877
DISTANCEEDUCATION
PRODUCTIONANDMATERIALSMANAGEMENT
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. Whataretheadvantagesofcontinuousproductionsystem?
uha] Ezv J[S {P ?

2. Explainthefactorsaffectingthedesignofaproduct.
Az uUS PoP USP.

3. What is plant location? State various types of plant
location.
u\ Ah G G? Cu PP USP.
4. Whatarethetoolsandtechniquesofplantlayout?
Chi EPn[P u ~m[P ?

5. DiscusstheformsofSchedules.
\vmh Amhn E[P USP.

6. WhatisMaterialHandling?Writeitsimportance.
49
Pu G G? Cu UQzxzu GxP.
7. Whataretheresponsibilitiesofstorekeeper?
shPU P P ?
8. ExplaintheassumptionsofEconomicOrderQuantity.
]UP Ezu nzv FP[P USP.

PARTB(415=60marks)
9. WhataretheproblemsofProductionManagement?
Ezv s a\P ?
10. Discussthefactorsinfluencingplantlocation.
u\ AhzvS yskuS PoP USP.

11. Whataretheobjectivesandfunctionsofinspection?
\uku {UP[P oP ?
12. What are thecriteriato be taken into account in vendor
rating?
\ vk \uS
Pk {P ?
PnUQ
GkzxU
13. Explaintheessentialsofagoodinventorycontrolsystem.
J ]u \UQ Pmkmkz vmhzv \\[P

USP.
14. Discusstheadvantagesanddisadvantagesofacentralised
store.
50
\US xP {P wP USP.
15. Whataretheprinciplesofplantlayout?
Chi uzx[P ?
51
32
DE2878
DISTANCEEDUCATION
ELEMENTSOFMARKETING
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. Explainthemodernconceptsofmarketing.
\ukP | PzxUP USP.

2. Explainthefunctionsofpackaging.
]U Pmkzv oP USP.
3. Whatarebenefitsofmarketsegmentation?
\u P |P ?
4. Explainthedifferenttypesofadvertising.
zv PP USP.
5. ExplainthefunctionsofaRetailer.
J ] oP USP.
6. Explainthefactorsaffectingpricing.
52
{nzu vUS PoP USP.

7. Whataretheadvantagesofsalespromotion?
UPzv | ?
8. Explainthedifferentstagesofproductlifecycle.
UPa _] {P USP.
PARTB(415=60marks)
9. Describethevariousmethodsoftrainingsalesman.
US ]zu P .
10. What is product planning? Explain the various steps in
developinganewproduct.
vmhh G G?
EUSv iP USP.
11. Explainthevariousfactorsaffectingpricing.
{nzu vUS PoP USP.

12. Explaintheadvantagesandimportanceofadvertising.
zv P UQzxzu USP.
13. Explainthevariousstrategiesofmarketsegmentation.
\uS UvP USP.

14. Explainthefactorsaffectingtheselectionofachannelof
distribution.
53
J [P z uuku vUS PoP

USP.
15. Writeshortnoteson:
(a)
consumerbehaviour
(b)
personalselling
(c)
Productpositioning
] S P:
(A) ~P |hzu
(B) B\
(C) { {zu
54
33
DE2879
DISTANCEEDUCATION
MANAGEMENTACCOUNTING
Time:Threehours
Maximum:100marks
SECTIONA(58=40marks)
1. State the difference between Fund Flow and Cash Flow
Statement.
{v{ Kmh AUPUS UP Kmh AUPUS E

zv\ x?
2. Howismarginalcostingusefulindecisionmaking?
G i
kQx?
Gkv
Cv{U
PnUQ
PnUS
3. ExplaintheimportanceofManagementAccounting.
s PnUQ UQzx USP.

4. What are the points to be considered while preparing a
SalesBudget?
\vmh uUP PnUQ GkzxU P

si ?
5. From the following details, find out the values of closing
stockandstockturnoverratiofor2005:
Currentratio2.5
Quickratio1.5
55
WorkingcapitalRs.90,000
OpeningstockisRs.10,000lessthanclosingstock
SalesRs.5,00,000
G.P.ratio12%onsales.
[P Psk 2005&B BsiP Cv \UQ

v Au Quzu PskiUP :
|h Qu 2.5
Ehi Qu 1.5
|h u . 90,000
uhUP \US . 10,000 Cv \UP h SP Ex
. 5,00,000
zu Qu 12% Cx.
6. From the following particulars explain which sales mix
shouldbeselected:
X
Y
(Rs.)
(Rs.)
Directmaterials
Directwages
Variableexpenses
Saleprice
25
20
FixedexpensesRs.750
Salesmix
(a)
250unitsofX250unitsofY.
(b)
400unitsofYonly.
(c)
400unitsofXand100unitsofY.
(d)
150unitsofXand350unitsofY.
56
RUPsh [Px Gu
ukUP G USP :
|i
|i T
k \
25
20
{ \.750
P :
(A) X250 ASP Y250 ASP.
(B) Y400 ASP mk.
(C) X400 ASP Y100 ASP.
(D) X150 ASP Y350 ASP.
7. FollowingistherelevantdatafortwomachineAandB.
A
Rs.
Rs.
2,000
2,400
1styear
1,000
800
2ndyear
1,000
800
3rdyear
2,000
Particulars
Capitaloutlay
Netcashflow:
Find out which of the two is a better investment showing

necessaryworkings.
57
[P Psk Gu Cvzv uk \x |
x Gu u UPzxh PskiUP :
mi/
C
v
C
v
2,000
2,400
u Bsk
1,000
800
Csh Bsk
1,000
800
Bsk
2,000
umk \
{P UP
Kmh :
8. Acompanyproposingtoexpanditsproductioncangoeither
for an automatic machine costing Rs. 2,24,000 with an
estimated life of 5
1
2
year or an ordinary machine costing
Rs. 60,000 having an estimated life of 8 years. The annual

salesandcostsareestimatedasfollows:
Automaticmachine
Ordinarymachine
Rs.
Rs.
1,50,000
1,50,000
Material
50,000
50,000
Labour
12,000
60,000
Variableoverhead
24,000
20,000
Sales
Costs:
Compute the comparative profitability under the

paybackmethod.
58
ux
Ezv
. 2,24,000 BmP 5
uP
1
2
C[S
Cv
Bsk Ax ux Ezv
\un Cv . 60,000 BmP 8 Bsk C

Ezv \ Ex. {zv h \
BP GvUPkP :
uP C[S
Cv
\un
C
v
(.)
(.)
1,50,000
1,50,000
Pa\
50,000
50,000
T B
12,000
60,000
24,000
20,000
\P :
s
\
PkUPmk [P Psk Gu Cvzv

Ex Gu v u P PskiUP.
SECTIONB(415=60marks)
9. Writenotesonperformancebudgeting.
vmhmk \x izu G G G ] S GxP.

10. WhatarethedifferencesbetweenFinancialAccountingand
ManagementAccounting?
{v{
PnUQS,
kP G?
59
PnUQS
11. Explain any three methods for evaluating alternative

capitalexpenditureprogramme.
G vP kzv u \
vkP.
12. Explainthevariousprofitabilityandsolvencyratios.
Quzu w Quzu P
GxP.
13. Prepare funds flow statement from the following Balance
Sheetsandotherdetails:
BalanceSheet
Liabilities
Capital
1995
1996
Rs.
1995
1996
Rs.
Rs.
Rs.
3,00,000 4,00,00 Goodwill

0
1,15,000
8%pref.share
capital
Assets
Landand
1,50,000 1,00,00 Building
0
Generalreserve
40,000
70,000 Plant
ProfitandLoss
30,000
48,000 Debtors
Proposeddividend
42,000
50,000 Stock
Creditors
55,000
83,000 Bills
Billspayable
20,000
16,000 receivable
40,000
2,00,000 1,70,000
80,000 2,00,000
1,60,000 2,00,000
77,000 1,09,000
20,000
30,000
Cashinhand
15,000
10,000
50,000 Cashatbank
10,000
8,000
Provisionfor
taxes
90,000
6,77,000 8,17,00
0
6,77,000 8,17,000
(a) Depreciation of Rs. 10,000 and Rs. 20,000 have been

chargedonplantandlandandbuildingsrespectively.
60
(b)
AninterimdividendofRs.20,000hasbeenpaid.
(c)
IncometaxofRs.35,000hasbeenpaid.
RUPq C {U SUPU Psk {v Kmh AUP

u \P.
C {U SP
P
1995
1996
\un
[S u
|
3,00,000 4,00,00
0
1995
1996
1,15,000
90,000
{
Pmih 2,00,000 1,70,000
8%
[S u
\zxP
1,50,000 1,00,00
0
Cv
80,000 2,00,000
1,60,000 2,00,000
xU P
40,000
70,000
PhP
|mh P/S
30,000
48,000
\UQ
wUPm
h
77,000 1,09,000
S
42,000
50,000
/^
20,000
30,000
Phu
55,000
83,000
UP
15,000
10,000
\.E. /^
20,000
16,000
UP P
40,000
50,000
UP
10,000
8,000
[Pu
([Q)
6,77,000 8,17,00
0
(A) Cvzv
10,000,
6,77,000 8,17,000
. 20,000 u Gumkx.
61
Pmih
(B) ChUP [Pu . 20,000 \zumhx.

(C) . 35,000 \zumhx.
14. Assumingthatthecoststructureandsellingpricesremain
thesameinperiodsIandIIfindout:
(a)
P/Vratio.
(b)
Breakevensales.
(c)
ProfitwhensalesareRs.1,00,000.
(d)
SalesrequiredtoearnaprofitofRs.20,000.
Period
Sales(Rs.)
Profit(Rs.)
1,20,000
9,000
II
1,40,000
13,000
J {zv Csk P SvP Ezv \ A,

Au { CuPU Psk
RUPshPU PnUQkP :
(A) C A Qu.
(B) US C&|mh .
(C) . 1,00,000&P CUS x C.
(D) . 20,000 C Dmihz u .
PS
v
C
.
1,20,000
9,000
II
1,40,000
13,000
15. Fromthefollowingparticularscalculate:
(a)
Grossprofitratio.
62
(b)
Operatingratio.
(c)
Operatingprofitratio.
(d)
Netprofitratio.
(e)
Administrativeexpensesratio.
(f)
Sellinganddistributionratio.
(g)
Stockturnoverratio.
TradingandProfitandLossAccount
Rs.
To Openingstock
Rs.
75,000 By Sales
To Purchases
3,25,000 By Closingstock
To Grossprofit
2,00,000
6,00,000
To Admi.exp.
distributionexp.
1,00,000
6,00,000
40,000 By Grossprofit
To Sellingand
5,00,000
2,00,000
By Dividend
25,000
To Lossonsale
received
9,000
By Profitonsale
ofassets
5,000
To Netprofit
1,50,000
2,20,000
RUPsh [PU Psk

(A) zu Qu
(B) \k Qu
(C) \k Qu
(D) {P Qu
(E) {P \ Qu
63
ofshares
11,000
2,20,000
(F)
{P \ Qu
(G) \UQ Qu
BQU PsP.
C|mhPnUS
Rs.
uhUP \UQ
Rs.
75,000
Pu
3,25,000 Cv \UQ
zu
2,00,000
6,00,000
40,000 zu
, {P
[Pu
x
25,000 [SP v
\zxP v
|mh
{P
1,00,000
6,00,000
{P \P
\P
5,00,000
2,00,000
9,000
11,000
5,000
1,50,000
2,20,000
16. Explainthevariousclassificationsofbudgets.
vmhku PP USP.
64
2,20,000
34
DE2880
DISTANCEEDUCATION
FINANCIALMANAGEMENT
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. ExplainthefunctionsofFinancialManagement.
|v s oP ?
2. Howthefinancefunctionshouldbeorganised?
|zv |vzx G AUPh sk?

3. Whatarethecharacteristicsofasoundfinancialplan?
{ |v vmhzv uP ?
4. Discussthemeritsanddemeritsofovercapitalisation.
P uzv {, wP .
5. WhatarethetypesofDebentures?
Phzvzv PP ?
6. NarratethesignificanceofDebtfinancing.
65
Phzv |v vmh UQzx G?

7. WriteshortnotesonInstitutionsofferinglongtermfinance
toCorporates.
PPUS }sh P Ph [S |[P S

P.
8. Whatarethesourcesofworkingcapital?
{h uzu vmk P ?
PARTB(415=60marks)
9. Wealth Maximisation is precious than Profit
MaximisationobjectiveDiscuss.
|v s SUPP Gx ]ux H?
10. Explainthefactorsaffectingfinancialplan.
|v vmhzu US PoP G?
11. Describethedeterminantsofoptimumcapitalstructure.
u A vUS PoP USP.

12. WhatarethecharacteristicsofEquitycapital?Distinguish
itfrompreferenceshares.
"DUi' "' [SP . A

kzxP.
13. Explaintheproblemsinraisingpublicdepositsandterm
loans.
66
x }sh P PhP v ]UPP

G?
14. Discussthedeterminantsofworkingcapital.
{h uzu |nUS PoP G?

15. Explain briefly the role and function of Financial
Controller.
|v Pmkmh [S A oP .
67
35
DE2881
DISTANCEEDUCATION
PRINCIPLESOFPERSONNELMANAGEMENT
Time:Threehours
Maximum:100marks
PARTA(58=40marks)
1. WhataretheobjectivesofpersonnelManagement?
o s |UP[P ?
2. Discusstheimportanceofpersonnelpolicies.
o PP UQzxzu vUP.
3. WhatismeantbyJobanalysis?
o S G G?
4. Explainthedifferentsourcesofrecruitment.
o \ u[P USP.
5. Explainvariousmethodsoftraining.
] Azu E P .
6. ShouldpromotionbebasedonMeritorSeniority?Why?
68
v Ax Gu Aih u E [Q
sk? H?
7. What are the factors affecting wage and salary
administration?
T Fv {Pzu vUS PoP ?

8. Explainthestepsinvolvedingrievancehandling.
o S wzu E i{P .
PARTB(415=60marks)
9. Describethenatureandscopeofpersonnelmanagement.
o s
G USP.
mk
10. What is human resource planning? Explain the steps in

humanresourceplanning.Whatareitsbenefits.
u zvmhh G G? Au i{P . Au
kP ?
11. Discuss the selection procedure commonly used in
industrialorganizations.
u {[P \unPU
u \ .
Pk
12. Whatisjobevaluation?Explainthevarioustechniquesof
jobevaluation.
69
o vk G G? o vku E
P .
13. Explainthedifferentmethodsofperformanceappraisal.
o o \v vk P USP.
14. Describe the statutory provisions regarding industrial
safetyandwelfareofemployees.
u xP o
\mhv A\[P UP.
|P
uh
15. Whatarethecausesofindiscipline?Suggestmeasuresto
checkindiscipline.
J[QUP Pn[P ? J[Q ukuP

P GkzxUP.
70

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11

J `{ Szx oPa _UP Piu P.

E[P {zv Tmh K u Azx _UP

{Pa] {US, {Pa] SUS E kP .

J ohzvS snUS x Pzv P si

\ E Pk & P, PU PiP EzvUS

J oPU Piuzu Gx { P siP ,

J nU Piuzv FUSzu uhP J Piu Gx?

15. Draft a letter to the manager Indian Bank Madurai

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7. What are the economic indicators of a good economic

11. Discuss the measures taken by Government to promote

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5. Prepare Bank Reconciliation Statement as on 3132008

Balance as per Cash Book on 31032008

Out of cheques of Rs. 2,800 paid into bank, they

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6. A partner has withdrawn the following sums of money

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7. A firm earned net profits during the last three years as

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Mr. Red is admitted as a new partner introducing a

Prepare necessary accounts and B/S after

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Issued at a discount of 5%, repayable at a

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Income: 85 70 10 75 500 8 42 250 40 36

6. Distinguish between Correlation and regression

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