B.Com 2023 Solved assignments 2023

SESSION	April 2023
PROGRAM	Master of COMMERCE (M.com)
SEMESTER	II
course CODE & NAME	DCM 6202 MANAGEMENET ACCOUNTING
CREDITS	4

Assignment Set – 1

1. The following data are available in a manufacturing company for a yearly period:

Fixed Expenses:	(Rs. Lakhs)
Wages & Salaries	9.50
Rent, rates, and taxes	6.60
Depreciation	7.40
Sundry administrative expenses	6.50
Semi- Variable Expenses (at 50% Capacity)
Maintenance and repairs	3.50
Indirect Labour	7.90
Sales department salaries	3.80
Sundry administrative expenses	2.80
Variable expenses (at 50% Capacity)
Materials	21.70
Labour	20.40
Other expenses	7.90
	98.00

Assume that the fixed expenses remain constant for all levels of production, and semi-variable expenses remain constant between 45% and 65% of capacity, increasing by 10% between 65% and 80% capacity and by 20% between 80% and 100% capacity. Sales at various levels are:

50% Capacity	100 Lakhs
60% Capacity	120 Lakhs
75% Capacity	150 Lakhs
90% Capacity	180 Lakhs
100% Capacity	200 Lakhs

Prepare a flexible budget for the year and forecast the profits at 60%, 75% and 100% capacity.

ANS:To prepare a flexible budget for the year and forecast the profits at 60%, 75%, and 100% capacity, we need to calculate the expenses for each level of production and subtract them from the corresponding sales figures.

Let’s calculate the flexible budget and forecast the profits:

Fixed Expenses (Rs. Lakhs):

Wages & Salaries: 9.50

Rent, rates,

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2. “The technique of marginal costing can be a valuable aid to management”. Examine the statement with respect to the application of marginal costing in decision-making.

ANS:The statement “The technique of marginal costing can be a valuable aid to management” is indeed true. Marginal costing, also known as variable costing, is a costing technique that separates fixed costs from variable costs and focuses on the impact of changes in production volume on costs and

3. “Analysis without interpretation is meaningless and interpretation without analysis is impossible”. Discuss in the light of above statement concept and significance of financial statement analysis.

ANS:The statement “Analysis without interpretation is meaningless and interpretation without analysis is impossible” emphasizes the inseparable relationship between analysis and interpretation. This principle applies to financial statement analysis, which involves the examination and evaluation

Assignment Set – 2

4. The following schedule shows the balance sheet in the condensed form of Machinery manufacturing company Ltd. at the end of the year 2022:

Assets	1-1-2023 (Rs.)	31-12-2023 (Rs.)
Cash and Bank Balance	90000	90000
Sundry debtors	67000	43000
Temporary investments	110000	74000
Prepaid expenses	1000	2000
Stock in trade	82000	106000
Land & Buildings	150000	150000
Machinery	52000	70000
	552000	535000
Liabilities & Capital
Sundry creditors	103000	96000
Outstanding expenses	13000	12000
8% Debentures	90000	70000
Depreciation Fund	40000	44000
Reserve for contingencies	60000	60000
Profit & Loss Account	16000	23000
Capital	230000	230000
	552000	535000

The following information concerning the transactions is available: –

ANS: To analyze the impact of the given transactions on the balance sheet of Machinery Manufacturing Company Ltd., let’s go through each transaction step by step:

10% dividend was paid in cash: This transaction affects the Cash and Bank Balance on the Assets side and the Profit & Loss Account on the Liabilities & Capital side. The Cash and Bank Balance will decrease by the amount of the dividend paid, and the Profit & Loss Account will decrease by the same amount.

New machinery for Rs. 30,000 was purchased, but old machinery costing Rs. 12,000 was sold for Rs. 4,000;

5. Describe the principle ratios which you consider significant while interpreting the published accounts of a company and explain the inferences which may be drawn from them.

ANS:When interpreting the published accounts of a company, several key financial ratios can provide valuable insights into its financial performance, stability, and efficiency.

Here are some

6. According to Kaplan and Norton “balanced scorecard is not a template to be applied to businesses in general or even industry wide. Businesses must devise customized scorecards to fit

ANS:According to Kaplan and Norton, the Balanced Scorecard is not a one-size-fits-all template, but rather a framework that businesses should customize to suit their specific market situations, product strategies, and competitive pressures. The Balanced Scorecard consists of four perspectives that provide a comprehensive view of a company’s performance.

Let’s explore these perspectives

SESSION	APRIL 2023
PROGRAM	BACHELOR of COMMERCE (B COM)
SEMESTER	II
course CODE & NAME	DCM1201 – Computer Awareness and Internet
CREDITS	4

Set – 1^st

1. Illustrate the architecture of a computer system and explain the functions of various units?

ANS: The architecture of a computer system refers to its organization and structure, including the various components and their interactions.

The following is a high-level illustration of the architecture of a typical computer system, along with an explanation of the functions of its various units:

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2. Discuss the different categories of peripheral devices along with their functionality

ANS: Peripheral devices are those devices that are linked either internally or externally to a computer. These devices are commonly used to transfer data. The most common processes that are carried out in a computer are entering data and displaying processed data. Several devices can be used to receive data and display processed data. The devices used to perform

3. Briefly explain the various types of number system

ANS: A number system is defined as a system of writing to express numbers. It is the mathematical notation for representing numbers of a given set by using digits or other symbols in a consistent manner. It provides a unique representation of every number and represents the arithmetic and algebraic structure of the figures.

Set – 2^nd

4. Briefly explain software development process.

ANS: The software development process is a systematic approach to designing, creating, and maintaining software applications.

While specific methodologies and frameworks can vary, the general software development process typically involves the following phases:

5. Explain different stages in Software Testing.

ANS: Software testing involves the process of evaluating a software system or application to identify any defects, errors, or discrepancies between expected and actual results. The software testing process typically consists of several stages or phases, each serving a specific purpose.

6. Explain TCP/IP Protocol layers

ANS: The TCP/IP (Transmission Control Protocol/Internet Protocol) protocol suite is a set of networking protocols that form the basis of the internet and many private networks. It consists of four layers, each serving a specific purpose in facilitating communication between devices.

Here’s an explanation of the TCP/IP protocol layers:

SESSION	April 2023
PROGRAM	BACHELOR of COMMERCE (B COM)
SEMESTER	II
course CODE & NAME	DCM1202 Marketing Management
CREDITS	4

Set – 1^st

1. Explain the functions of Marketing.

Ans: It may be noted that a marketing function or operation may be performed either once or several times till the goods reach the final consumers either by the producer himself or by the middlemen. The various marketing functions can be classified into three categories.

They are:

• Functions of Exchange

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2. What are the internal factors affecting a market? Explain in brief

Ans:Internal factors refer to elements within a company or organization that can influence the functioning and performance of a market. These factors can significantly impact the market dynamics, competitiveness, and success of a business.

Here are some key internal factors that affect a market:

3. Describe SWOT analysis with suitable example.

Ans:SWOT analysis is a strategic planning tool used to evaluate the strengths, weaknesses, opportunities, and threats of a business or a specific project. It helps organizations identify internal factors that they can leverage and external factors they need to address to achieve their objectives.

Set – 2^nd

1. What is pricing? Explain its importance

Ans: The Price of a product is not fixed and is dependent on several factors. Pricing decisions need to be taken by considering the profit margins for the company as well as the pricing fixed by competition. Price mix needs to take into account the base price, discounts or allowances as well as the cost of freight, financing, credit, etc.

2. What are the steps involved in buying a product? Explain

Ans: The process of buying a product typically involves several steps that customers go through before making a purchase decision.

While the specifics may vary depending on the product and individual preferences, here are the general steps involved in buying a product:-

3. What is green marketing? Why is it important

Ans: Green marketing, also known as sustainable marketing or environmental marketing, refers to the practice of promoting products or services that have environmentally friendly attributes or are produced using sustainable practices. It involves highlighting a company’s commitment to sustainability, environmental responsibility, and social consciousness to appeal to environmentally conscious consumers.

SESSION	April 2023
PROGRAM	BACHELOR of Commerce (BCom)
SEMESTER	I
course CODE & NAME	DCM1203 – Fundamentals of Accounting II
CREDITS	4

Assignment Set – 1

1. A. J, K and P are partners sharing profits and losses in the ratio of 3:3:1 respectively. Mr. J died on 31st December 2021. Final amount due to her showed a credit balance of 1, 00,000. Pass journal entries if,

(a) The amount due is paid off immediately.

(b) The amount due is not paid immediately.

(c) ₹50, 000 is paid and the balance in future.

Ans: (a) When the amount due to Mr. J is paid off immediately:

Assuming that Mr. J’s capital account needs to be settled, the following journal entry is recorded:

J’s Capital Account Dr. – ₹1, 00,000
To Cash Account – ₹1, 00,000

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B. Discuss the objectives of Partnership Firm.

Ans: The objectives of a partnership firm can vary depending on the specific goals and aspirations of the partners involved.

However, some common objectives of partnership firms include:

Profit Maximization: One of the primary objectives of a partnership firm is to generate profits and maximize returns for the partners. By pooling their resources, skills, and efforts,

2. Sameer and Yasmin are partners with capitals of ₹ 15, 00,000 and ₹ 10, 00,000 respectively. They agreed to share profits in the ratio of 3:2. The books are closed on March 31, every year. Show how the following transactions will be recorded in the capital accounts of the partners in case:

(i)The capitals are fixed, and

(ii) The capitals are fluctuating.

Particulars	Sameer	Yasmin
	₹	₹
Capital contributed on 1st Oct 2019	3,00,000	2,00,000
Interest on capital	5 % P. a.	5 % P. a.
Drawings (during 2019-20)	30,000	20,000
Interest on drawings	1,800	1,200
Salary	20,000
Commission	10,000	7,000
Share in Profit for the year 19-20	60,000	40,000

Ans: (i) Recording transactions with fixed capitals:

Capital contributed on 1st Oct 2019:

Sameer’s Capital Account:

Capital ₹3, 00,000
To Cash Account ₹3, 00,000

Yasmin’s Capital Account:

Capital ₹2, 00,000
To Cash Account ₹2, 00,000

(ii) Recording transactions with fluctuating capitals:

Capital contributed on 1st Oct 2019:

Sameer’s Capital Account:

Capital ₹3, 00,000
To Cash Account ₹3, 00,000

Yasmin’s Capital Account:

Capital ₹2, 00,000
To Cash Account ₹2, 00,000

3. A. Describe the distinction between dissolution of a firm and dissolution of a partnership.

Ans: The terms “dissolution of a firm” and “dissolution of a partnership” are often used interchangeably, but they have distinct meanings in the context of business partnerships.

Let’s explore the differences:

3. B. P, Q, and R are business partners who split profits in a 3:2:1 ratio. When Q retired, his portion was split evenly between P and R. Calculate P and R’s new profit-sharing ratio.

Ans: Initially, the profit-sharing ratio between P, Q, and R is 3:2:1.

Let’s assume the total profits as “x”:-

So, P’s share = (3/6) * x = (1/2) * x

Assignment Set – 2

4. A. Explain the differences between Departments and Branches

Ans:

Departments:

Definition: Departments are functional units within an organization that are responsible for specific activities or functions. They are typically organized based on the different areas of expertise or tasks performed within the company.

4. B. Pass the journal entries in books of Lessee for the following cases.

When the royalty is payable
1. For payment to landlord
1. Transferring royalty to P/L A/C
1. When short working is recouped

Transfer irrecoverable short working transfer to P/L A/c

Ans: When the royalty is payable:

Royalty Expense A/C Dr.

To Royalty Payable A/C

5. Shree Traders of Gujrat purchased 10,000 sarees @ ₹ 100 per saree. Out of these, 6000 sarees were sent on consignment to Nirmala Traders of Kolkata at the selling price of ₹ 120 per saree. The consignors paid ₹ 3,000 for packing and freight.

Nirmala Traders sold 5,000 sarees @ ₹ 125 per saree and incurred ₹ 1,000 for selling expenses and remitted ₹ 5,00,000 to Shree Gujrat on account. They are entitled to a commission of 5% on total sales plus a further of 25% commission on any surplus price realized over ₹ 120 per saree.

3,000 sarees were sold at Gujrat @ ₹ 110 per saree.

Owing to fall in market price, the value of stock of saree in hand is to be reduced by 5%. You are required to prepare

(i) Consignment Account, and

ii) Nirmala Traders Account in the book of consignor.

Ans: (i) Consignment Account in the books of Shree Traders, the Consignor: Consignment Account

Particulars | Amount (₹)

To Goods sent on |

Consignment to Nirmala | 1, 20,000

Traders (6000 sarees) |

6. Explain the Features of Joint Ventures.

Ans: Features of Joint Venture:-

Now, we shall go through some of the crucial features of joint ventures that are as follows:

Agreement: Two or more firms agree to undertake a business, for a definite purpose and are bound by it.

• Joint Control: The business assets, operations, administration and the venture itself exist under the joint control of the co-venturers.

• Pooling of resources and expertise: Firms pool their resources like capital, workforce,

SESSION	April 2022
PROGRAM	BACHELOROFCOMMERCE(BCOM)
SEMESTER	II
COURSECODE&NAME	DCM1204– BUSINESS LAW
CREDITS	4

Assignment Set – 1^st

1. Discussthe remedies which are available to an aggrieved party in case of a breach of contract?

ANS: When a breach of contract occurs, the aggrieved party typically has a range of remedies available to seek redress for the harm suffered. The specific remedies that may be pursued can depend on various factors, such as the nature of the breach, the terms of the contract, and the governing law.

Here are some common remedies for breach of contract:

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2. Explain the essentials of a contract of sale.

ANS:

Essentials of Valid Contracts

A brief description of the essentials of a valid contract is given below. A detailed explanation follows in the subsequent units.

1. Minimum two parties: At least two parties are necessary to form a contract because one person cannot enter into a contract with himself. To form a contract, one party has to make an offer and the other must accept it. The person who makes the “proposal” or offer is called the

3. “If you do not register your partnership firm you will be deprived of certain benefits”. With reference to this statement, discuss the effects of non-registration of a partnership firm.

ANS: The effects of non-registration of a partnership firm can vary depending on the jurisdiction, as different countries may have different legal requirements and regulations regarding partnership registration.

However, in general, there are several common effects of non-registration that are worth considering:

Assignment Set – 2^nd

4. Discuss the different types of cyber-crimes which are committed?

ANS:Cyber-crime refers to criminal activities that are conducted through digital or computer networks, targeting individuals, organizations, or computer systems. The field of cyber-crime is vast and constantly evolving as technology advances.

Here are some of the different types of cyber-crimes that are commonly committed:

5. Discuss the different provisions laid down in District Forum, State Commission and National Commission.

ANS:

A brief description of some of the important laws is given below.

A more detailed description will be dealt with in the ensuing units.

The Sale of Goods Act, 1930 This Act governs the contracts relating to Sale of Goods. It deals with the contracts for sale of movable property like vehicles, furniture etc. The Act has prescribed rules and provisions pertaining to modes of transferring movable goods. It contains provisions stipulating the rights and duties of buyers and sellers, as well as the means by which they can enforce the same. The need for a separate law governing contracts

6. Discuss the duties of the conciliation officer? State the difference between strike, lockout and layoff.

ANS: The duties of a conciliation officer typically arise in the context of labor and employment disputes. Their role is to facilitate the resolution of conflicts between employers and employees through conciliation or mediation.

Here are some of the key duties of a

SESSION	April 2023
PROGRAM	BACHELOR of COMMERCE (B.COM.)
SEMESTER	II
course CODE & NAME	DCM1205FUNDAMENTALS OF ENTERPRENEURSHIP & INNOVATION
CREDITS	4

Set – 1^st

1. Discuss in detail the different leadership styles.

Ans:

Different leadership styles

1. Autocratic Leadership Style Autocratic Style can be illustrated with the phrase “Do as I Say”. Autocratic leaders think that they are the smartest people and they know better than others.

That is why they do not take any suggestions from their team members, they just pass the orders. This can be also known as the command-and-control approach. A leader can use this style when a crucial decision has to be taken. Some examples of autocratic leadership include

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2. Describe the meaning and concept of Entrepreneurial Behaviour.

Ans: Entrepreneurial behaviour refers to the actions, attitudes, and mind-set exhibited by individuals who engage in entrepreneurial activities. It involves a unique set of characteristics and actions that drive individuals to identify opportunities, take risks, and create innovative solutions to meet market needs.

Entrepreneurial behaviour encompasses various aspects of an entrepreneur’s mind-set

3. Define Entrepreneur. Also, provide an overview of the types of entrepreneurs as classified by Clarence H. Danhof based on their motives and objectives.

Ans: An entrepreneur is an individual who initiates and manages a business venture, taking on financial risks in the hope of earning profits. Entrepreneurs are characterized by their ability to identify opportunities, innovate, organize resources, and undertake calculated risks to create and grow successful businesses.

Clarence H. Danhof, a renowned economist, classified entrepreneurs into four types

Set – 2^nd

1. Discuss the advantages and disadvantages attached to Venture Capital Funding.

Ans: Venture capital funding can provide significant advantages and opportunities for start-ups and entrepreneurs. However, it also comes with certain disadvantages and considerations.

Let’s discuss both the advantages and disadvantages of venture capital funding:-

Advantages of Venture Capital Funding:-

2. “PESTLE analysis is a useful tool for understanding the ‘big picture’ of the business environment in which an entrepreneur is planning to operate”. Explain the statement.

Ans: The statement emphasizes that PESTLE analysis is a valuable tool for entrepreneurs to gain a comprehensive understanding of the broader business environment in which they intend to operate. PESTLE analysis examines various external factors that can significantly impact the success and operations of a business.

Let’s break down the statement and explain its meaning:

3. Analyze the contents of a well-structured Project Report.

Ans: A well-structured project report typically includes the following key components:

Title Page: The title page provides basic information about the project, such as the project title, the name of the organization or institution, the name of the author or group members, and the date of submission.

Executive Summary: The executive summary provides an overview of the entire project

SESSION	APRIL 2023
PROGRAM	B.com
SEMESTER	II
course CODE & NAME	DCM1206 – ECONOMIC ENVIRONMENT IN INDIA
CREDITS	4

Set – 1^st

1. What are the stages of planning in India? Also discuss the objectives of Planning in India.

Ans: In India, the process of planning involves several stages. The primary stages of planning in India are: Formulation of Plans: This stage involves the formulation of national plans, such as the Five-Year Plans, which outline the economic and social development goals for the country.

Plan Appraisal: Once the plans are formulated, they undergo a comprehensive appraisal process. The proposed plans are reviewed, analysed, and evaluated by experts to assess their

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2. Discuss the significance of Capital formation. What are the types of productivity ratios.

Ans: Capital formation refers to the process of increasing the stock of real capital in an economy by channelling savings and investments into productive assets. It is a critical driver of economic growth and development.

Here are the key significances of capital formation:

Economic Growth: Capital formation plays a fundamental role in stimulating economic

3. Discuss in detail the different types of reforms which came up in India as a result of Liberalisation.

Ans: Liberalization refers to the relaxation of government regulations and controls on economic activities with the aim of promoting economic growth, efficiency, and competitiveness. In India, the process of liberalization began in the early 1990s and brought about significant reforms in various sectors.

Set – 2^nd

1. Discuss the role of public sector in Economic development.

Ans: The public sector plays a crucial role in the economic development of a country. It refers to the part of the economy that is owned, controlled, and operated by the government.

Here are the key roles of the public sector in economic development:

Infrastructure Development: The public sector plays a vital role in developing and maintaining essential infrastructure such as transportation networks, power generation and

2. Write a short note on – Issue of Privatization. Also discuss the problems faced by the public sector in India.

Ans: Privatization refers to the process of transferring ownership, control, and management of public sector enterprises or assets to the private sector. It involves the sale or transfer of government-owned businesses, industries, or infrastructure to private entities.

Privatization is often undertaken with the aim of improving efficiency, promoting

3. Discuss in detail the importance of transportation in Indian scenario.

Ans: Transportation plays a crucial role in the economic development and social well-being of India. Given its vast geographical expanse, diverse population, and growing economy, efficient transportation systems are essential for connecting people, goods, and resources across the country.

Here are some key points highlighting the importance of transportation in the Indian

ASSIGNMENT

SESSION	Aprl 2023
PROGRAM	BACHELOR of COMMERCE (B COM)
SEMESTER	III
course CODE & NAME	bUSINESS cOMMUNICATION& DCM2101
CREDITS	4
nUMBER OF ASSIGNMENTS & Marks	02 30 Marks each

Set – 1

1. “Informal communication network is not just for idle rumors and may be useful in many ways.” Justify.

Ans 1.

Informal communication networks, often referred to as the “grapevine,” have been traditionally associated with rumors, gossip, and misinformation. However, this perception can be misleading as it underestimates the potential of these networks to contribute to the organizational communication system positively. While it’s true that informal communication can at times proliferate rumors, its advantages are manifold, ranging from fostering

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2. Explain the different types of verbal and non-verbal communication.

Ans 2.

Communication may be divided into two types, they are:

• Verbal communication

• Non-verbal communication

Let us briefly discuss these two types of communication.

• Verbal communication– This type of communication occurs with the help of words. It

3. Explain the principles of letter writing.

Ans 3.

Principles of writing business letters

Business letters are used primarily to communicate with external stakeholders such as consumers, intermediaries, government and bankers. The principles of business letter writing are somewhat different from the principles of writing general letters. Business letters are

Set – 2

1. What are the different components of a resume? Explain.

Ans 1.

Components of Resumes

Irrespective of the type of resume, all resumes must have the same basic information or standard components. Figure depicts the various components of a resume.

Resume Components

• Basic data– This includes the name, address, telephone number, and email id. The information provided must allow a prospective employer to reach you easily. If you are still

2. Explain the techniques that you can follow to write a report in a convincing manner, so that the reader accepts them as valid and reliable.

Ans 2.

Reports must also be written in a convincing manner, so that the reader accepts them as valid and reliable. Some suggested techniques to achieve them are:

• State the facts in an objective manner – Avoid using superlatives and emotional terms that introduce bias in the research or that suggest that you are passing judgment. For example,

3. What are the various visual aids that speakers can use in their presentation?

Ans 3.

Using visual aids to support presentations

The use of visual aids enhances the effectiveness of a presentation and involves the audience more than a pure oral presentation. As the saying goes, “A picture is worth a thousand words”. Several studies have indicated that presentations made with visual support have been

ASSIGNMENT

SESSION	MarCh 2023
PROGRAM	BACHELOR of Commerce (BCOM)
SEMESTER	III
course CODE & NAME	DCM2102 – Financial management
CREDITS	4
nUMBER OF ASSIGNMENTS & Marks	02 30 Marks each

Assignment Set – 1

1. Explain the functions of a financial manager in any organization.

Ans 1.

Functions of a financial manager

A finance manager is a person who is responsible for carrying out the functions of a finance department.

The main functions of finance managers:

Organization of Finance Function

Raising of Funds:

This is a very important function of the finance manager. He has to plan for raising funds as

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2. Calculate the present value of the following cash flows assuming a discount rate of 10% per annum.

Year	Cash flows [₹]
1	10000
2	20000
3	30000
4	40000
5	50000

Ans 2.

The present value (PV) of future cash flows can be calculated using the formula:

PV = CF / (1 + r)^n

where:

PV is the present value
CF is the cash flow in the future
r is the discount rate

3. Explain the significance of the concept of cost of capital. Discuss different component of cost of capital with example.

Ans 3.

Significance of cost of capital

The concept of cost of capital is used frequently in taking financial decisions such as investment, financing, credit decisions etc. Let us understand the significance for each of them.

1. Investment Decisions: When a firm has to evaluate an investment opportunity it uses the cost of capital for discount the cash flows expected from the project over its life time. Even if

Assignment Set – 2

1. What are the sources of finance? Discuss the short term and long term sources of finance for the firm.

Ans 1.

Sources of finance

The world is well aware of the importance of good financial managers. As a result, there is abundant advice on how to become a financial manager. Financial management is a blend of art and science through which the important decisions are taken: what to invest in, how to finance it, and how to combine the two in order to maximise some

3. What is Working capital management? Discuss various factors that affect working capital requirement?

Ans 3.

Working capital management

The effort of management which goes towards effective management of current assets and current liabilities is termed as working capital management (WCM). It is the difference between current assets and current liabilities. In other words, efficient WCM means ensuring sufficient liquidity in the business to be able to meet day-to-day expenses and short term

SESSION	April 2023
PROGRAM	BACHELOR of COMMERCE (B COM)
SEMESTER	III
course CODE & NAME	DCM2103 Cost Accounting
CREDITS	4
NUMBER OF ASSIGNMENTS & Marks	02 30 Marks each

1a. Discuss the classification of cost on the basis of elements.

Ans 1a.

Classification of Costs on the Basis of Elements

Costs can be classified into different categories based on various elements or components that contribute to their overall composition. The classification of costs on the basis of elements provides insights into the nature and structure of costs incurred by businesses. Here are the main elements used to classify Its Half solved only

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1b. State the features of a good wage system.

Ans 1b.

Features of a Good Wage System

A good wage system plays a crucial role in attracting, motivating, and retaining talented employees while ensuring fairness and productivity within an organization. Here are the key features of a good wage system:

Competitiveness: A good wage system should be competitive in relation to the industry

Q2. The following information is in respect of Material.

Re-order quantity = 3000 units

Re-order period = 4 – 6 weeks

Maximum Consumption = 800 units per week

Normal consumption = 600 units per week

Minimum consumption = 500 units per week

Emergency Re- order period = 2 weeks

Calculate: (a). Re-order level (b) Minimum Level (c) Maximum Level (d) Average stock level (e) Danger Level

To calculate the various levels of stock for the given material, we can use the following formulas:

(a) Re-order level = Maximum consumption × Re-order period

(b) Minimum level = Minimum consumption × Re-order period

3a. a. Discuss the functional classification of overhead.

b. Explain the meaning &features of job costing.

Answer 3a:

Overhead costs represent the ongoing business expenses that are not directly attributed to creating a product or service. Being an integral part of operations, overheads are inherent in every business, irrespective of the industry or nature of the enterprise. Their classification allows for a comprehensive understanding of business expenditure, aiding in effective cost management and optimal resource utilization

Set – 2

Q1. M Ltd. produced and sold are 5000 units @ ₹ 25 per unit. From given data prepare cost sheet with per unit.

Answer:

A cost sheet is a statement that shows the various components of total cost for a product and all the incurred costs according to their categories. Given your provided data, let’s prepare the cost sheet:

Particulars	Total Cost (₹)	Cost per Unit (₹)
Direct Costs

2a. Explain the advantages of cost accounting.

Ans 2a.

Cost accounting is a valuable tool that provides businesses with numerous advantages. It involves analyzing, tracking, and recording all costs associated with the production of goods or services. By implementing effective cost accounting practices, organizations can make informed decisions, improve efficiency, and enhance profitability. Below are some of the key

b. Q Ltd. produces a product involving 2 distinct processes of manufacture. The identical units are introduced in process A and the entire output is transferred to process B.

From the following particulars prepare the relevant process accounts.

Particulars	₹
Materials
Process A (10560units introduced)	263950
Process B	55610
Direct Labour
Process A	63000
Process B	132000

There was no opening or closing stock in process A and process B. Works overheads are absorbed @ 40% of Direct labour in all processes. There were no spoiled units in any process.

Ans 2b.

The process accounts for Process A and Process B can be prepared as follows:

Process A Account:

Particulars	₹	₹
To Materials (10560 units introduced)	263950

3a. Explain any 3 types of operating costing.

Ans 3a.

There are 3 types of operating costing

Transport costing
Power and distribution costing
Boiler house costing

1. Transport costing: The costing in the transport industry meets multiple objectives.

These objectives can be segregated as follows by the type of transport service an organisation

3b. Explain the need of reconciliation of costing records and financial records.

Ans 3b.

The reconciliation of costing records and financial records is a critical process in business accounting. Costing records refer to the records that capture the cost of production or provision of goods and services, while financial records encompass the overall financial transactions and statements of a company. Reconciling these two sets of records is essential

ASSIGNMENT

SESSION	MARCH 2023
PROGRAM	BACHELOR of COMMERCE (B.Com.)
SEMESTER	III
course CODE & NAME	DCM2104 – BUSINESS STATISTICS
CREDITS	4
NUMBER OF ASSIGNMENTS & Marks	02 30 Marks each

Set – 1

1. (a) Discuss limitations of Statistics. Also summarize how Statistics is useful in accountancy and auditing.

Ans 1 (a).

Statistics with all its wide application in every sphere of human activity has its own limitations. Some of them are given below.

1. Statistics is not suitable to the study of qualitative phenomenon: Since statistics is basically a science and deals with a set of numerical data, it is applicable to the study of only these subjects of enquiry, which can be expressed in terms of quantitative measurements. As

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(b) Calculate the mean of the following frequency distribution:

X 2 4 6 8 10

F 1 4 6 4 1

Ans:

The mean (or average) of a frequency distribution can be calculated by multiplying each value of the variable by its corresponding frequency, summing those products, and then dividing by the total frequency.

Given the frequency distribution:

X: 2, 4, 6, 8, 10 F: 1, 4, 6, 4, 1

2. (a) Describe requisites of a good measure of dispersion.

Ans 2(a)

A good measure of dispersion should meet certain prerequisites to adequately fulfill its purpose. Here are the major requirements:

1. Robustness: A useful measure of dispersion should be less susceptible to extreme values, and therefore not dramatically change when outliers are introduced or removed. It should give a fair representation of the data’s spread irrespective of such

(b) Demonstrate the uses of Regression Analysis? Give five examples where the use of regression analysis can beneficially be made.

Ans 2b.

The term “regression” is used to denote estimation or prediction of the average value of one variable for a specified value of the other variable. The estimation is done by means of suitable equations, derived on the basis of available bivariate data. Such an equation is known as regression equation and its geometrical representation is called regression

3.(a) Explain various methods of Secular Trends.

Ans 3(a)

Secular trends refer to long-term patterns or shifts in a given set of data. These trends are often used in economics, demography, finance, and many other fields to forecast future outcomes or interpret historical patterns. There are various methods of identifying and analyzing secular trends,

(b) Describe t-test and assumptions related to this test?

Ans 3(b)

The t-test is a statistical hypothesis test that allows researchers to compare the means of two groups to determine if they are significantly different from each other. It is based on the Student’s t-distribution, a probability distribution that is used when the sample size is small or when the population standard deviation is unknown.

Set – 2

1. Interpret the meaning of tabulation? Illustrate the requisites of a standard table and analyse the main purposes of tabulation?

Ans 1.

Tabulation, in the realm of data processing, is the systematic arrangement of data in rows and columns. It involves presenting complex data in a simple, concise, and easy-to-understand format that is accessible to non-specialists. A tabulated data set assists in visualizing patterns, trends, and discrepancies in the information and is vital for decision-

2. Describe errors in hypothesis testing. Compare the major differences between type-I error and type-II error.

In the realm of hypothesis testing, errors are an intrinsic part of the process, affecting the validity of the results. Hypothesis testing is a statistical method used to make inferences or draw conclusions about populations based on sample data. Despite its widespread application across numerous disciplines, there are inherent uncertainties involved. These uncertainties result in errors, most notably known as Type I and Type II errors. These errors are not due to

3. (a) Discuss the problems that are involved in construction of index numbers.

Ans 3(a)

Index numbers are statistical measures designed to represent changes in a variable or a group of related variables over time. They are vital tools for economists, policymakers, and businesses, allowing them to track economic trends, inflation rates, or the performance of specific industries. Despite their crucial role, the construction of index numbers is fraught

(b) What do you mean by report? Describe characteristics of an ideal report.

Ans 3(b)

A report is a structured document that presents detailed information on a particular topic in a clear and concise manner. It’s typically the outcome of an investigation or research and aims to inform, analyze, or recommend a course of

SESSION	April 2023
PROGRAM	BACHELOR OF Commerce
SEMESTER	III
course CODE & NAME	DCM2105–Financialstatement interpretation
CREDITS	4
nUMBER OF ASSIGNMENTS & Marks	02 30 Marks each

Q1a. “Analysis without interpretation is meaningless and interpretation without analysis is impossible”. Discuss in light ofthe above statement concept and the significance of financial statement analysis.

Ans 1a.

Financial statement analysis is the process of examining and evaluating a company’s financial statements for the purpose of making better economic decisions. These decisions can involve deciding whether to invest in the business, lend to it, or even work for it. Financial statement analysis may seem like a purely mathematical exercise with unambiguous outcomes, but the statement “Analysis without interpretation is meaningless, and interpretation without analysis

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Q1b. Explain the Components of the Income statement as per the revised Schedule III of the Companies act 2013.

Ans 1b.

The Companies Act 2013 requires all companies in India to prepare and present their financial statements in accordance with the schedule III of the act. The Income Statement or Statement of Profit and Loss, as per the revised Schedule III, consists of several components:

Revenue: This includes revenue from operations, which can be from the sale of goods or the

Q2. Following is the financial statement of Garima Ltd. Prepare the cash flow statement.

Particulars	Note No.	31^st March 2022	31^st March 2021
Particulars	Note No.	(₹)	(₹)
I) Equity and Liabilities
1. Shareholders’ Funds
a) Share capital	1	4,40,000	2,80,000
b) Reserve and surplus-Surplus	2	40,000	28,000
2. Current Liabilities
a) Trade payables		1,56,000	56,000
c) Short-term provisions		12,000	4,000
(Provision for taxation)
Total		6,48,000	3,68,000
II) Assets
1. Non-current assets
a) Fixed assets
i) Tangible		3,64,000	2,00,000
2. Current assets
a) Inventories		1,60,000	60,000
b) Trade receivables		80,000	20,000
c) Cash and cash equivalents		28,000	80,000
d) Other current assets		16,000	8,000
Total		6,48,000	3,68,000

Notes to Accounts
Particulars		31st March 2022	31st March 2021
Particulars		(₹)	(₹)
1. Share capital
a) Equity share capital		3,00,000	2,00,000
b) Preference share capital		1,40,000	80,000
		4,40,000	2,80,000
2. Reserve and surplus
Surplus in statement of profit and loss at the beginning of the year		28,000	—–
Add: Profit of the year		16,000	—–
Less: Dividend		4,000	—–
Profit at the end of the year		40,000	—–

*Additional Information*:

1. Interest paid on debenture ₹ 600
2. Dividend paid during the year ₹ 4,000
3. Depreciation charged during the year ₹ 32,000

Answer:

To prepare a cash flow statement, we typically need to break it down into three sections: Operating Activities, Investing Activities, and Financing Activities. We can start by calculating net cash flow from each of these activities.

Cash Flow from Operating Activities:

Start with the net profit for the year: ₹16,000

Q3. Prepare a schedule for changes in the working capital from the Balance sheet data given below:

	Dec 2020 (Rs.)	Dec 2021 (Rs.)
Capital & Liabilities:
Share Capital	6,00,000	7,50,000
Trade creditors	2,12,000	1,40,000
Profit & Loss A/c	28,000	62,000
	8,40,000	9,52,000
Assets:
Machinery	140,000	2,00,000
Stock-in-trade	2,42,000	2,72,000
Debtors	3,62,000	3,40,000
Cash	96,000	1,40,000
Total	8,40,000	9,52,000

Answer:

A schedule of changes in working capital can be prepared by calculating the working capital for each year and then finding the change from the previous year.

Working capital is typically calculated as Current Assets minus Current Liabilities.

From the provided Balance Sheet, we can identify Current Assets as:

Stock-in-trade
Debtors

Assignment Set – 2

4a. PQR Ltd. prepared and presented the financial statements for the financial year ending 31st March 2021. However, the company omitted ‘notes to accounts’ in its financial statements. You are required to comment on the validity of financial statements.

Ans 4a.

The omission of ‘notes to accounts’ in financial statements can be considered as a significant omission and affects the overall validity of the financial statements.

Notes to accounts, or footnotes, are integral components of financial statements because they provide detailed explanations of the numbers presented in the primary statements (i.e., the

4b. ₹ 4,00,000 is the cost of revenue from operations, inventory turnover is 5 times, stock at the beginning is 1.5 times of the stock at the end. Calculate the value of opening and closing stock.

Ans 4b.

Calculate the value of opening and closing stock using the provided information:

First, understand that the inventory turnover ratio is calculated as the Cost of Goods Sold (COGS) divided by Average Inventory during the period. Here, we have the turnover ratio and COGS, but we also know that opening inventory is 1.5 times closing inventory.

Given:

COGS (Cost of revenue from operations) = ₹ 4,00,000

Q5a. State different techniques of earnings management.

Ans 5a.

Techniques of Earning Management

There are three types of techniques in earnings management they are:

· Aggressive & Abusive Accounting- Alludes to the quick increase in revenue recognition or sales. Abusive accounting uses the cookie jar, a huge bath, and other items to indicate that the year had a high

Q6. From the following Balance sheet of a concern for the year 2021 and 2022. Prepare a comparative Balance sheet and comment on the financial position of the concern:

Liabilities	2021	2022	Assets	2021	2022
Equity Share capital	6,00,000	8,00,000	Land & Buildings	3,70,000	2,70,000
Reserves & Surplus	3,30,000	2,22,000	Plant & machinery	4,00,000	6,00,000
Debentures	2,00,000	3,00,000	Furniture & Fixtures	20,000	25,000
Long-term loans on mortgage	1,50,000	2,00,000	Other fixed assets	25,000	30,000
Bills payable	50,000	45,000	Cash in hand and bank	20,000	80,000
Sundry creditors	1,00,000	1,20,000	Bills receivable	1,50,000	90,000
Other current Liabilities	5,000	10,000	Sundry Debtors	2,00,000	2,50,000
			Stock	2,50,000	3,50,000
			Prepaid Expenses		2,000
Total	14,35,000	16,97,000	Total	14,35,000	16,97,000

Ans 6.

Here’s the comparative balance sheet for the years 2021 and 2022:

	2021	2022	Increase/Decrease	Percentage change
LIABILITIES
Equity Share capital	600,000	800,000	200,000	33.33%
Reserves & Surplus	330,000	222,000	-108,000	-32.73%
Debentures	200,000	300,000	100,000	50%
Long-term loans on mortgage	150,000	200,000	50,000	33.33%
Bills payable	50,000	45,000	-5,000	-10%
Sundry creditors	100,000	120,000	20,000	20%
Other current Liabilities	5,000	10,000	5,000	100%

SESSION	MARCH 2023
PROGRAM	MASTER OF COMMERCE (M.COM.)
SEMESTER	I
COURSE CODE & NAME	DCM 6106-FINANCIAL ACCOUNTING & REPORTING
CREDITS	4
NUMBER OF ASSIGNMENTS & MARKS	02 30 Marks each

Assignment Set – 1

1.From the following information, create income statement and balance sheet of Sriram ltd. on 31st March 2021

Amount

Particulars Amount Particulars

Capital 207100 Cash at Bank 26000

Drawing 7000 Salaries 8000

Plant &Machine 120000 Repairs 1900

Delivery vehicle 26000 Opening Stock 16000

sundry debtors 36000 Rent 4500

Manufacturing

Sundry creditors 26000 Expenses 1500

Purchases 20000 Bills Payable 23500

Sales 42000 Bad debts 5000

Carriage

Wages 8000 Inwards 1600

Additional Information:

1. Closing stock wasRs.16000

2. Depreciate Plant & Machine @10% and Delivery vehicle@20%

3. Unpaid rent amounted toRs.1000

4. Provision for Bad debt is to be made at 10% 5+5 10

Ans:
Based on the information provided, we can construct the Income Statement (Profit & Loss Account) and Balance Sheet of Sriram Ltd. for the year ending 31st March 2021. Please note that depreciation is treated as an expense on the income statement, reducing the company’s profit, and is also used to reduce the book value of the asset on the balance sheet. Provisions

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2. Elaborate the conceptual framework of accounting as per qualitative characteristics and justify its necessity of adopting

Asn 2.

The conceptual framework of accounting is a set of principles that provides a coherent and consistent foundation for financial reporting. It’s a system of interconnected objectives and fundamentals that should lead to consistent standards. Essentially, it describes the fundamental concepts that underpin the preparation and presentation of financial statements

3. a) State the principles and method of recognizing Investment in Associate and Joint Venture in consolidated Financial Statements.

Ans:

Investments in associates and joint ventures are recognized under the equity method in consolidated financial statements according to the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (GAAP).

b) List disclosure of consolidated Financial Statements.

Ans:

The preparation and disclosure of consolidated financial statements are essential for ensuring transparency and providing a complete picture of a parent company’s overall health, including its subsidiaries. Here are some of the key components and disclosures typically included in

Assignment Set – 2

4. a) List out reporting areas that may be relevant to a particular company or organization when considering matters related to Corporate Responsibility (CR) in financial reporting.

Ans:

Corporate Responsibility (CR), also known as Corporate Social Responsibility (CSR), is a self-regulating business model that helps a company be socially accountable to itself, its stakeholders, and the public. It encompasses not only what companies do with their profits,

b) Explain is there any difference between the Impairment and Depreciation of Non -Current Assets.?

Difference between impairment and depreciation of non-current assets

Depreciation: This refers to the gradual reduction in the value of a non-current, tangible asset over its useful life. It reflects the wear and tear or obsolescence of an asset due to regular

5. Write short note on:

1. International Financial Reporting Standards (IFRS).

Ans:

The IFRS addresses International Financial Reporting Standards are the rules and rules which every business entity needs to follow to guarantee their money-related reports are obvious with different firms all through the worldwide; these norms pick the way wherein the business

2. Triple Bottom Line

Ans:

The term triple bottom line concern acknowledges that associations should zero in on focusing as much on amicable and regular concerns as they do on benefits. TBL theory sets that there should be three: advantage, people, and the planet instead of one essential worry.

People+Planet=Social+Corporatesocial responsibility.

3. Type of employee benefits

Ans:

There are three types of employee benefits that are short term benefits, long-term benefits, and post-employment benefits.

A. Short term employee benefits:

4. Elements of Financial Statement.

Ans:

A Financial Statement comprises five primary elements that define a company’s financial health.

Assets: These are the resources owned by a company, including tangible items like property, equipment, and inventories, and intangibles such as patents, trademarks, and goodwill.

Liabilities: These are the company’s financial obligations or debts, like loans, accounts

6. “Integrated Reporting (IR) recognizes six comprehensive classifications of capital that organizations utilise to fulfil the demands of different stakeholders, including financial, human, social and relationship, manufactured, intellectual, and natural capitals”. Explain all the capitals involved as per integrated reporting in detail with examples.

Ans:
Integrated Reporting (IR) is a novel approach to corporate reporting that seeks to provide a more holistic view of an organisation’s value creation process. It acknowledges the multi-dimensional nature of value and recognises six capitals that organisations employ.

Financial Capital: This is the money that an organisation needs to run its operations. It includes funds obtained through financing, such as debt, equity, or internally generated

SESSION	MARCH 2023
PROGRAM	MASTER OF COMMERCE (M.COM.)
SEMESTER	I
COURSECODE&NAME	DCM6101–MANAGEMENT CONCEPTS AND ORGANIZATIONAL BEHAVIOUR
CREDITS	4
NUMBEROFASSIGNMENTS& MARKS	02 30Markseach

Assignment Set – 1

1. Discuss the 14 principles of management.

The 14 principles of management were developed by Henri Fayol, a French engineer in the 19th and early 20th century, who is considered one of the forefathers of modern management theory. These principles offer a framework for managers to understand and apply in their management practices.

Division of Work: Specialization allows workers to improve their skills and

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2. Discuss the advantages and disadvantages of Enterprise Function.

Ans 2.

Enterprise function refers to the various major operational segments of a business, such as finance, marketing, production, human resources, and so on. These functions form the backbone of any organization and contribute towards its functioning, performance, and growth.

The advantages and disadvantages of enterprise functions:

3. Explain the importance of control in an organisation.

Ans 3.

Control is an essential aspect of organizational management that plays a crucial role in achieving the desired objectives and ensuring the efficient functioning of the organization. It involves monitoring, evaluating, and regulating various processes and activities within the organization to ensure they align with the predetermined goals

Assignment Set – 2

4. “Perception is perhaps the most important aspect of OB that we use in our daily life and in management.” Comment.

Ans 4.

“Perception” is an individual’s way of interpreting, understanding, and making sense of their environment and interactions. The term “organizational behavior” (OB) refers to the study of individuals and their behavior within the context of organizations in a workplace setting. It is an interdisciplinary field that includes sociology, psychology, communication, and

5. Explain the Goleman’s model of Emotional Intelligence (EI).

Ans 5.

Daniel Goleman’s model of Emotional Intelligence (EI) is one of the best-known models in this field. In his 1995 book “Emotional Intelligence – Why it can matter more than IQ”, Goleman proposed that Emotional Intelligence comprises five core competencies: self-awareness, self-regulation, motivation, empathy, and social skills.

Self-Awareness: This is the ability to recognize and understand personal moods and

6. Differentiate between the Positive consequences and Negative consequences as an outcome of conflict.

Ans 6.

Positive consequences and negative consequences can both arise as outcomes of conflicts. Let’s explore the differences between them:

Positive Consequences of Conflict:

Increased Awareness: Conflict can lead to a deeper understanding of different perspectives, values, and beliefs. It allows individuals or groups to gain insights

SESSION	JAN/FEB 2023
PROGRAM	MASTER of COMMERCE (MCOM)
SEMESTER	I
course CODE & NAME	DCM6102 – MANAGERIAL ECONOMICS
CREDITS	4
nUMBER OF ASSIGNMENTS & Marks	02 30 Marks each

Assignment Set – 1

1. Define the term ‘managerial economics’. Explain significance of the study of managerial economics.

Ans 1.

Managerial Economics

Managerial economics is a science that deals with the application of various economic theories, principles, concepts and techniques to business management in order to solve business and management problems. It deals with the practical application of economic theory and methodology in decision-making problems faced by private, public and non-profit making organisations. The same idea has been expressed by Spencer and Siegelman, in the

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2. Define production function. State types and function of production function.

Ans 2.

Production function: The entire theory of production centres revolves around the concept of production function. A “production function” expresses the technological or engineering relationship between physical quantity of inputs employed and physical quantity of outputs obtained by a firm. It specifies a flow of output resulting from a flow of inputs during a specified period of time. It may be in the form of a table, a graph or an equation specifying

3. Explain different types of cost.

Ans 3.

The types of costs are as follows:

1. Money cost and real cost – When cost is expressed in terms of money, it is called as money cost. It relates to money outlays by a firm on various factor inputs to produce a commodity. In a monetary economy, all kinds of cost estimations and calculations are made in terms of money only. Hence, the knowledge of money cost is of great importance in economics. Exact measurement of money cost is possible. When cost is expressed in terms of

Assignment Set – 2

1. Explain causes of inflation in detail.

Ans 1.

Inflation refers to the overall general upward price movement of goods and services in an economy, often measured by the Consumer Price Index (CPI) and the Producer Price Index (PPI). When the inflation rate rises, each unit of currency buys fewer goods and services, effectively reducing the purchasing power per unit of money.

There are various factors that contribute to inflation, which can be broadly classified into two

2. Explain different objectives of pricing policies.

Ans 2.

The objectives of pricing policies

While formulating its pricing policy, a firm has to consider various economic, social, political and other factors. The following objectives are to be considered while fixing the prices of the product:

1. Profit maximisation in the short term – The primary objective of the firm is to maximise its profits. Pricing policy as an instrument to achieve this objective should be formulated in

3. Define monetary policy. State the objectives of monetary policy in developing countries.

Ans 3.

Monetary policy

Monetary policy is a policy employed by central banks to control the supply of money, often targeting an inflation rate or interest rate to ensure price stability and general trust in the currency. The central bank achieves this by managing the country’s money supply through mechanisms such as modifying interest rates, buying or selling government bonds, regulating

SESSION	MARCH 2023
PROGRAM	MASTER of COMMERCE (MCOM)
SEMESTER	I
course CODE & NAME	DCM6103 – FINANCIAL MANAGEMENT
CREDITS	4
Number OF ASSIGNMENTS & Marks	02 30 Marks each

Assignment Set – 1

1(a) Define financial management. Also, describe various functions of financial management.

Ans 1(a)

Financial management is the art and science of managing money. Regulatory and economic environments have undergone drastic changes due to liberalisation and globalisation of changed the profile of Indian finance managers. Indian finance managers have transformed themselves from License Raj managers to well-informed, dynamic, proactive managers capable of taking decisions of complex nature.

Traditionally, financial management was considered as a branch of knowledge that focused

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b) Compare profit maximization and shareholder’s wealth maximization objective.

Ans:

Profit maximization and shareholder wealth maximization are two critical objectives in financial management. Both play pivotal roles in the business environment, but they significantly differ in their philosophy, implications, and overall focus.

Profit Maximization refers to a short-term objective of a business, aiming to achieve the

2. The following information has been extracted from the balance sheet of Surya Ltd.:

₹ in Lacs

Equity Share Capital 900

12% Preference Share Capital 900

18% Debentures 1,200

3,000

Ans 2.

Determine the weighted average cost of capital (WACC) of the company. It had been paying dividends at a consistent rate of 25% per annum. Equity shares, preference shares and debentures are being traded at par. Tax rate is 35%.

The Weighted Average Cost of Capital (WACC) is the average rate of return a company is

3(a) Describe the process of financial planning.

Ans.

Financial planning is a comprehensive process that helps individuals and businesses effectively manage their finances to achieve their goals and secure their future. Here’s a step-by-step description of the process:

Set Clear Objectives: The first step in financial planning is identifying your financial

(b) Determine the degree of operating, financial and combined leverage of a company from the following data:

Sales ₹25,00,000

Fixed Costs ₹7,50,000

Interest Charges ₹4,50,000

Variable expenses are 35% of sales.

Ans:

Degree of Operating Leverage (DOL)

Formula: DOL = Q * (P – V) / Q * (P – V) – F

Where:

Q = Quantity of Output

P = Price per Unit

Assignment Set – 2

1. Describe the assumptions and implications of ‘Net Income Approach’ and ‘Net Operating Income Approach’ of capital structure.

Ans:
Net Income Approach

The Net Income (NI) approach is a capital structure theory proposed by Durand which assumes that the capital structure of a firm significantly influences its market value. The primary assumptions of this approach are:

Cost of Debt is Less than Cost of Equity: The theory assumes that the cost of debt is less

2. Describe concept and determinants of working capital in detail.

Ans 2.

A large number of factors influence working capital needs of a firm. The basic objective of a firm’s working capital management is to ensure that the firm has adequate working capital for its operations, neither too much nor too little. Figure depicts factors that determine the working capital.

3. You have received a project proposal with a life expectancy of 5 years:

Particulars Years Amount in ₹

Initial Investment 0 3,00,000

Cash Inflows 1 60,000

2 60,000

3 90,000

4 1,10,000

5 90,000

Compute:

(a) Net Present Value of project applying discount rate of 7%

(b) Payback Period

Ans:
(a) The Net Present Value (NPV) of a project is calculated by discounting each cash inflow at the given discount rate and then subtracting the initial investment.

Here’s how we calculate the NPV for each year:

For Year 1:

₹60,000 / (1+0.07)^1 = ₹56,075.19

SESSION	Marh 2023
PROGRAM	master of commerce (M com)
SEMESTER	I
course CODE & NAME	DCM 6104 -cost analysis& control
CREDITS	4
nUMBER OF ASSIGNMENTS & Marks	02 30 Marks each

ASSIGNMENT SET-1

1(a) Discuss the functional classification of cost.

Ans 1a.

In cost accounting, costs are classified into various categories based on their functions within an organization. The functional classification of costs is important as it helps in understanding and analyzing the cost structure of a business. Here are the main functional

1(b) What are the factors to be considered while installing good costing system ?

Ans 1b.

When installing a good costing system, several factors should be considered to ensure its effectiveness and relevance to the organization’s needs. Here are some key factors to consider:

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2. Selling price per unit Rs.40

Variable cost per unit Rs.30

Fixed overheads Rs.40000

From the above given data calculate:

a. The breakeven sales in Rupees will be?

b. If sales are 20% above BEP, determine the net profit.

Ans 2.

To calculate the breakeven sales in rupees, we need to determine the breakeven point (BEP) first. The breakeven point is the level of sales at which total revenue equals total costs, resulting in zero profit.

The formula to calculate the breakeven point is:

BEP (in units) = Fixed overheads / (Selling price per unit – Variable cost per unit)

3(a) Explain the cost analysis in making or buy decision.

Ans 3a.

In the context of business decision-making, the “make or buy” decision refers to the choice between producing goods or services internally (making) or outsourcing them from external suppliers (buying). Cost analysis plays a crucial role in evaluating the financial implications

3(b) What is difference between allocation &apportionment of overhead?

Ans 3b.

In the context of cost accounting, both allocation and apportionment are methods used to distribute or assign overhead costs to various cost centers or products. While the terms “allocation” and “apportionment” are often used interchangeably, there is a subtle difference

ASSIGNMENT SET-2

4(a) State advantages and disadvantages of Just in Time.

Ans 4(a)

Just in Times gives advantages to the company and also to the customers of your company. JIT helps in reducing the cost of inventory, reduce payment timeline, reduce warehouse cost, reduce lead time, reduce planning complexity and improve the quality of products, etc.

4b. The activity levels of two months are given for May month production are 1000 units and semi variable cost is Rs. 14000 and for June month Production are 1200 units and semi variable cost is Rs. 16000.Calculate the variable and fixed elements by using comparison method.

Ans 4b.

To calculate the variable and fixed elements using the comparison method, we need to compare the activity levels of two months (May and June) and the corresponding semi-variable costs.

5(a) Explain the Types of Environmental cost.

Ans 5(a)

Types of Environmental cost

There has been a burden on various enterprises to minimise their environmental impact. To do this, enterprises are required to understand the concept of environmental costs. These costs can be divided into two classifications that are as below:

5(b)Explain any 5 principles of Total Quality Management?

Ans 5(b)

Principles of Total Quality Management

Total quality management consists of various vital principles executed together to accomplish business excellence. There are eight principles of TQM that were originated by an international organisation for controlling ISO quality standards. ISO allows

6(a) What are the advantages of marginal costing?

Ans 6(a)

The following are the advantages of marginal costing:

Marginal costing is simple to understand and easy to operate.
Closing stock is valued at marginal cost only. Thus, marginal costing shows the true valuation of closing stock by disregarding the illogical carry forward of fixed cost

6b. If sales are Rs.10,00,000; variable costs are Rs.4,00,000 and fixed cost are Rs.4,80,000; calculate the P/V Ratio and Margin of safety.

Ans 6b.

To calculate the P/V (Profit-Volume) ratio, you can use the following formula:

P/V Ratio = (Contribution / Sales) * 100

Contribution can be calculated by subtracting the variable costs from the sales. In this case:

SESSION	MAR 2023
PROGRAM	MASTER of COmmerce(M.COM.)
SEMESTER	I
course CODE & NAME	DCM6105 BUSINESS AND ECONOMIC LAWS
CREDITS	4
nUMBER OF ASSIGNMENTS & Marks	02 30 Marks each

Assignment Set – 1

1.“Contract is an agreement enforceable by law.” Support the statement and describe the essentials of a valid contract.

Ans 1.

The statement “Contract is an agreement enforceable by law” is supported by the legal concept of contracts. A contract is a legally binding agreement between two or more parties that creates certain rights and obligations for each party involved. For a contract to be valid and enforceable, it must contain several essential elements. These essentials of a valid contract include:

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2. Discuss the rights and duties of an agent.

Ans 2.

As an agent, whether in the context of a legal representative, a business agent, or any other capacity, there are certain rights and duties that come with the role. Let’s discuss them in detail:

Rights of an Agent:

Right to Compensation: An agent has the right to receive reasonable compensation for

3. Define “Unpaid Seller” under Sales of Goods Act. Explain the rights of an unpaid seller.

Ans 3.

Under the Sales of Goods Act, an “unpaid seller” refers to a person or entity who has sold goods to a buyer on credit or under any other form of deferred payment arrangement, but has not yet received the full payment for those goods. The term “unpaid seller” applies to both the seller of the goods and any successors or legal representatives

Assignment Set – 2

1. Throw light on the benefits of the right to information from the purview of the Right to Information Act 2005.

Ans 1.

The Right to Information Act (RTI Act) of 2005 is a crucial legislation that empowers citizens in India to access information held by public authorities. It plays a significant role in promoting transparency, accountability, and participatory governance. Here are some benefits of the right to information under the purview of the RTI Act:

Transparency: The RTI Act ensures transparency by granting citizens the right to access

2. Elaborate the prime objectives and functions of SEBI under Securities & Exchange Board of India Act, 1992.

Ans 2.

The Securities and Exchange Board of India (SEBI) is the regulatory authority responsible for overseeing the securities market in India. The prime objectives and functions of SEBI, as defined under the Securities and Exchange Board of

3. Compare the Consumer Protection Act, 1986 with newly enacted Consumer Protection Act 2019.

Ans 3.

The Consumer Protection Act, 1986, and the newly enacted Consumer Protection Act, 2019, both aim to safeguard the interests and rights of consumers in India. However, there are several significant differences between the two acts. Here’s a comparison of the two acts:

Scope and Applicability: