2nd Year

M.Com.

Master of Commerce
(M.Com.)

2nd Year
ASSIGNMENTS
2008-09

School of Management Studies

INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI-110 068
 Master of Commerce-2nd Year
ASSIGNMENTS 2008-09
Dear Students,

As explained in the M.Com Programme Guide, you have to do one Tutor Marked Assignment in
each Course. We are sending the assignments of all the six courses together in this booklet.

Assignments are given 30% weightage in the final assessment. To be eligible to appear in the —
Term-end examination, it is compulsory for you to submit the assignments as per the schedule.
Before attempting the assignments, you should carefully read the instructions given in the Student
Handbook and Prospectus.

This assignment is valid for one year i.e., up to 30th June, 2009 and you have to complete it and
submit to the University as per the instructions given below.

In case you are planning to appear in December, 2008 term-end examination, you must
submit the assignment to The Coordinator of your Study Centre latest by 31st October, 2008
and if you are to appear In June, 2009 Term-end examination, you must submit it latest by
30th April, 2009.

Note: In case you receive the study material and assignments late, you can submit
the assignment responses within one month after receiving the study material.

2
 MCO-01 ORGANISATION THEORY AND BEHAVIOUR
TUTOR MARKED ASSIGNMENT

Course Code : MCO-01

Course Title : Oraganisation Theory and Behaviour
Assignment Code : MCO-Ol/TMA-l/2008-09
Coverage : All Blocks

Maximum Marks 100

Attempt all the questions.

1) Discuss the central theme of scientific management. Do you think that the scientific
management enhances productivity in the organisation. Give your arguments. (20)

2) Describe the basic objectives and steps involved in the process of an organisation
also explain the basic principles of organisation. (20)

3) What do you mean by Organisation Behaviour? Explain individual perspective,

group perspective, organisational perspective and integrative perspective of OB?
(20)
4) Differentiate between the following:
a) Positive Reinforcement and Negative Reinforcement
b) Stress and Anxiety
c) Maslow and Herzberg’s theories of motivations
d) Job Enrichment and Job Enlargement (4×5)

5) Write notes on the following:

a) Theory X and Theory Y’
b) Culture- Person Compatibility
c) Management by Objective (MBO)
d) Cross-Cultural Management (4×5)

3
MCO-3: RESEARCH METHODOLOGY AND STATISTICAL ANALYSIS
TUTOR MARKED ASSIGNMENT

Course Code : MCO-3

Course Title : Research Methodology and Statistical Analysis
Assignment Code : MCO-3/TMA/2008-09
Coverage : All Blocks

Maximum Marks: 100

Attempt all questions.

1) Explain how would you select and specify a research problem. Identify three
problems in each of the following areas and state its research objectives:
Marketing
Finance
Management (5+15)

2) a) Explain various methods of collecting primary data pointing out their merits and
limitations and
b) What precautions you would take while using secondary data? (15+5)

3) What do you mean by conclusions and generalization? Discuss the methods of

generalizations and statistical fallacies. (5+15)

4) a) Explain the procedure for testing a statistical hypothesis with an illustration.

b) A project yields an average cash flow of Rs. 5 lacs with standard deviation of
Rs. 60 lacs. Calculate the following probabilities:
i) Cash flow will be more than Rs. 560 lacs
ii) Cash flow will be less than Rs. 410 lacs
iii) Cash flow will be between Rs. 460 lacs and Rs. 540 lacs (8+12)

5) a) Develop a Likert’s Scale for measuring the opinion of students in Delhi regarding the
issue of 33% reservation for women in the Parliament. State the advantages of using
this Scale.
b) Two salesmen, A and B, are employed by a company. Recently, it has conducted a
sample survey yielding the following data:
Salesman A Salesman A
No. of sales 20 22
Average sales (Rs.) 800 780
Standard Deviation (Rs.) 70 60

Is there any significant difference between the average sales of the two (8+12 )
salesmen?

4
 MCO-4: BUSINESS ENVIRONMENT
TUTOR MARKED ASSIGNMENT

Course Code : MCO-4

Course Title : Business Environment
Assignment Code : MCO-4/TMA/2008-09
Coverage : All Blocks

Maximum Marks: 100

Attempt all questions.

1) “The scenario of business environment in India is changing very fast.” (10+10)

Elaborate the statement and explain the relevant features of business
environment.

2) Enumerate the measures adopted by SEBI for protecting the interests of (10+10)
investors. Explain SEBI guidelines for public issue of capital.

3) What is the rationale of Small Scale Industries to Indian economy? (5+ 15)
Outline the mechanism of supporting this sector by the government.

4) Differentiate between the following:

a) Micro and Macro environment
b) Social Accounting and Social Audit
c) Monopolistic trade practice and Restrictive trade practice
d) Money market and Capital market (4 × 5)

5) Write short notes on the following:

a) Changing role of government in market economy
b) Major provisions of the Takeover code
c) Objectives of globalisation
d) Functions of WTO (4 × 5)

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 MCO -05 ACCOUNTING FOR MANAGERIAL DECISIONS
Course Code : MCO-5
Course Title : Accounting for Managerial Decisions
Assignment Code : MCO-5/TMA/2008-09
Coverage : All Blocks
Maximum Marks: 100
Attempt all the questions
1) What are the objectives of Accounting? Name the different parties interested in accounting
information and state why they want it, Explain the role of Management Accountant in a
modern business organization. (4+8+8)
2) a) From the following particulars, calculate Gross Profit, Operating Profit, Profit Before Tax (PBT)
and Profit After Tax (PAT). The balance of Profit standing to the credit of Profit and Loss
Account after making the following adjustments Rs.61,000
Rs.
Proposed dividend 1,60,000
Dividend received 20,000
Depreciation 90,000
General Reserves 50,000
Loss on sale of fixed assets 20,000
Indirect business expenses 3,00,0000
However, Income tax @ 40% has not been provided for.
b) Calculate the Funds from Operation from the following Profit and LossAccount.
Lighting 6,000 Gross Profit 1,40,000
Insurance 6,000 Profit on sale of
Fixed Assets 18,000
Depreciation on plant 5,000
Preliminary expenses
written off 20,000
Bad -debts 10,000
Goodwill written off 14,000
Provision for tax 15,000
Proposed dividends 10,000
Net Profit 72,000
1,58,000 1,58,000 (10+10)
3) a) What do you understand by Zero Base Budgeting? How is it different from Traditional Budgeting.
b) “A budget is a means and budgetory control is the end result”. Explain. (10+10)
4) Write notes on the following:
a) Material Usage Variance
b) Labour Efficiency Variance
c) Responsibility Accounting
d) Revision of Standards (5 × 4)
5) a) From the following cost information:
Years 2006 2007
Sales (Fts.) 2,00,0000 3,00,000
Profit (Rs.) 40,000 75,000
Calculate:
(i) P/V ratio, (ii)Break even point, (iii)Sales required to earn a profit of Rs. 60,000
(iv) Profit when sales is Rs. 4,00,000 (v) Margin of safety.
b) How does Activity Based Costing (ABC) differ from Traditional Costing approach? (10+10)
6
 MCO-06 MARKETING MANAGEMENT
TUTOR MARKED ASSIGNMENT
Course Code : MCO-6
Course Title : Marketing Management
Assignment Code : MCO-6/TMA/2008-09
Coverage : All Blocks

Maximum Marks: 100

Attempt all the Questions.
1) What is management information system? What are its major components? (5+15)
2) “Consumers are being influenced by a number of psychological factors in the
purchase of products and services”. Discuss these factors briefly. (20)
3) “The term service is rather general in concept and includes a wide variety of (20)
services”. Do you agree? Give supportive reasons to your answers.
4) Differentiate between the following:
a) Going-Rate Pricing and Sealed-bid Pricing
b) Consumer Market and Organisational Market
c) Primary Data and Secondary Data
d) Growth Stage and Maturity Stage of product life cycle (4 × 5)
5) Very briefly comment on the following statements:
a) Re-sale price maintenance suggests minimum price.
b) Marketing logistics aimed at moving right goods to right place at right
time and right price.
c) Distribution channel of service includes producers as well as consumers.
d) Price elasticity measures the sensitivity of demand to change in prices. (4 × 5)

7
 MCO-07 FINANCIAL MANAGEMENT
TUTOR MARKED ASSIGNMENT
Course Code : MCO-7
Course Title : Financial Management
Assignment Code : MCO-7/TMA/2008-09
Coverage : All Blocks

Maximum Marks: 100

Attempt all the Questions.

1) What are the key activities of a Financial Manager? Discuss the challenges
faced by him in India. (20)

2) a) Explain the principles of cash flow estimation.

b) The following are the net cash flows of an investment project:

Cash Flows (Rs)

C0 C1 C2

–8,400 +4600 +10,400

Calculate the net present value of the project at 10%, 20% and 40% discount rates.
(10+ 10)
3) Explain the different types of bonds and also describe features of a bond. (20)

4) a) Explain the factors that effect choice of debt in the capital structure of a firm.

b) A firm’s sales, variable costs and fixed cost amount to Rs 75,00,000, Rs 42,00,000
and 60,00,000 respectively. It has borrowed Rs 55,00,000. What are the operating,
financial and combined leverages of the firm? (8,12)

5) Write explanatory notes on any two of the following:

a) Arbitrage Pricing Theory
b) Lease Financing
c) Foreign Exchange Market
d) Working Capital Policy (10+10)