| SESSION | JULY-AUG 2024 |
| PROGRAM | BACHELOR OF COMMERCE (B COM) |
| SEMESTER | III |
| COURSE CODE & NAME | DCM2104 BUSINESS STATISTICS |
Set – 1
- Statistical data are classified in respect of their characteristics. In lieu of this explain four types of classification of data.
Ans 1.
Classification of Statistical Data
Statistical data classification is an essential process in organizing data to derive meaningful insights. Data classification involves grouping data based on their characteristics to facilitate analysis and interpretation. The process ensures that complex data is systematically categorized for easier comprehension and comparison. The four main types of data classification are qualitative, quantitative, geographical, and chronological.
- Qualitative
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- In a correlation study, the following values are obtained.
| X | Y | |
| Mean | 65 | 67 |
| S.D. | 2.5 | 3.5 |
Coefficient of correlation, r = 0.8. Find the two regression equations.
Ans 2.
Given Data:
- Mean of
- Mean of
- Standard deviation of
- Standard deviation of
- Coefficient of correlation () = 0.8
- Explain the average with the features required for a good or an ideal average.
Ans 3.
Understanding Averages and Their Ideal Features
An average is a representative value used to summarize a set of data. It provides a central point around which the values of the dataset tend to cluster, simplifying the analysis of large data sets. Averages are widely applied in various fields, such as economics, social sciences, and business, to draw meaningful conclusions from numerical data.
There are several types of averages, including the arithmetic mean, median, mode, geometric mean, and harmonic mean. Each type serves specific purposes based on the nature and requirements of the data under
Set – 2
- Discuss Hypotheses and hypothesis testing in detail.
Ans 4.
Hypotheses and Hypothesis Testing
A hypothesis is a foundational element of research and statistical analysis, serving as a tentative assumption or prediction about a relationship, phenomenon, or characteristic. It provides a basis for investigation and helps researchers establish a focus for their study. Hypotheses are typically framed as testable statements, which can either be supported or refuted through observation and experimentation. There are two primary types of hypotheses: the null hypothesis (H0H_0H0) and the alternative hypothesis (H1H_1H1). The null hypothesis assumes no
- A study was carried out on the advertising methods of a brand of product. The unit sales achieved by five stores were recorded as under:
| Store A | Store B | Store C | Store D | Store E | |
| Method I | 78 | 85 | 82 | 88 | 79 |
| Method II | 81 | 92 | 77 | 83 | 81 |
| Method III | 79 | 83 | 71 | 78 | 80 |
Calculate the F-ratio, using ANOVA at 15% level of significance. Establish is there any significant difference between the sales made in the different states. 4+3+3
Ans 5.
Step-by-Step Calculation of F-Ratio Using ANOVA
Given Data:
The unit sales achieved by five stores using three advertising methods are as follows:
| Store | Method I | Method II | Method III |
| A | 78 | 81 | 79 |
| B | 85 | 92 | 83 |
| C | 82 | 77 | 71 |
| D | 88 | 83 | 78 |
| E | 79 | 81 | 80 |
Step 1: Formulate Hypotheses
- Null Hypothesis ():
- What should be the ideal structure of a research report? Explain with the elements of the structure.
Ans 6.
The Ideal Structure of a Research Report
A well-structured research report is essential for effectively communicating findings, methodologies, and conclusions. It ensures clarity, coherence, and a systematic presentation of information, making it easier for readers to comprehend the research’s objectives and implications. The structure typically consists of the following key elements:
- Title Page
The title page
| SESSION | JULY-AUGUST 2024 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2201 INDIRECT TAXES |
Set – 1
- Explain the provisions of time of supply in case of goods under forward charge and reverse charge with example.
Ans 1.
Provisions of Time of Supply in Case of Goods under Forward Charge and Reverse Charge
The concept of time of supply is fundamental under the Goods and Services Tax (GST) system in India as it determines when the liability to pay tax arises. The rules differ based on whether the supply is subject to forward charge or reverse charge.
Time of Supply under Forward Charge
Under the forward charge mechanism, the supplier is responsible for collecting and remitting GST to the government.
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- (a) Discuss the pre -GST regime of Indirect Tax Structure?
(b) A ltd is a manufacture of sweets and namkeens supplied in a package consisting of Gulab Jamun (GST 18 %), Agra Sweets (GST 9%), Bhujiya (12%) all together for Rs. 500 (exclusive of taxes). 18000 No. of packages were supplied by the company to its dealers. From the above-mentioned information determine nature of supply and tax liability.
Ans 2.
a. Pre-GST Regime of Indirect Tax Structure
Before the implementation of the Goods and Services Tax (GST) in India, the indirect tax structure was complex and characterized by multiple layers of taxation at both the central and state levels. Different taxes were levied on goods and services, leading to cascading effects and compliance challenges.
At the central level, major taxes
3.(a) Explain the conditions for a person to be eligible for composition scheme.
(b) Mr. Vinay is a registered trader under GST located in Bikaner, Rajasthan, India. He has opted for composition scheme for the F.Y. 2023-24. Details of supplies including inward supplies taxable under reverse charge basis as follows:
| Particulars | Amount |
| Intra state supplies of market chargeable @18% GST | 10,00,000 |
| Intra State supplies made which are chargeable to GST at nil rate | 45,00,000 |
| Intra state supplies of computer parts chargeable @28 % GST | 25,00,000 |
| Value of inward supplies on which tax is payable under RCM (GST @ 28 %) | 25,00,000 |
| Intra State supplies which are wholly exempt from GST | 11,50,000 |
Determine GST payable by Mr. Vinay.
Ans 3.
(a) Conditions for a Person to Be Eligible for the Composition Scheme
The composition scheme under GST is designed to simplify tax compliance for small taxpayers. The following conditions must be met to opt for the scheme:
Turnover Limit: The aggregate turnover of the taxpayer should not exceed ₹1.5 crore in the preceding financial year. For certain states in the northeastern region and Himachal Pradesh, the limit is ₹
Set – 2
- Explain the concept of “Taxable Person”? Discuss with reference to section 22 and 24 of CGST Act 2017.
Ans 4.
Concept of “Taxable Person” under the CGST Act, 2017
Under the GST framework, a taxable person refers to an individual or entity that is registered or liable to be registered under the GST Act and is engaged in the supply of goods, services, or both. The concept of a taxable person is critical because it defines who is responsible for collecting
5(a) Discuss different types of return furnished under GST by registered person.
(b) Define “Input Tax Credit” and its availment and utilization with example.
Ans 5.
(a) Different Types of Returns Furnished under GST by Registered Persons
Under the Goods and Services Tax (GST) regime, registered persons are required to file various types of returns to ensure compliance and transparency. These returns vary based on the nature of the taxpayer and their activities. Key types of GST returns include:
GSTR-1 (Outward Supplies Return): This return is filed to report details of outward supplies of goods or services made
6(a) Explain the “Export procedure” adopted in Indian custom Act.
(b) Ascertain assessable value for customs purposes of a consignment imported from U.S.A. If the FOB price of the goods is $ 40,000. Fright is 20% of FOB and Insurance charge is 1.125% of FOB. The exchange rate notified by the Central Board of Indirect Taxes and Customs is $1 = Rs. 70.
Ans 6.
(a) Export Procedure under the Indian Customs Act
The export procedure under the Indian Customs Act is a systematic process designed to ensure compliance with regulations and facilitate the smooth movement of goods out of the country. The procedure can be summarized as follows:
Registration
| SESSION | JULY-AUGUST 2024 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2202 FINANCIAL SERVICES |
Set – 1
- Explain the regulatory framework for insurance services in India.
Ans 1.
Regulatory Framework for Insurance Services in India
The insurance sector in India operates under a robust regulatory framework designed to ensure transparency, fairness, and protection for policyholders while fostering growth in the industry. The primary authority overseeing insurance in India is the Insurance Regulatory and Development Authority of India (
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- Describe the role of IRDA in insurance sector in india.
Ans 2.
The Insurance Regulatory and Development Authority of India (IRDAI) plays a pivotal role in regulating, developing, and promoting the insurance sector in India. Established in 1999 under the IRDA Act, its primary objective is to safeguard the interests of policyholders while fostering the growth of a fair and efficient insurance market. IRDAI acts as the watchdog of the insurance industry, ensuring compliance with legal provisions, maintaining financial stability, and promoting
- Explain the important features of securitization.
Ans 3.
Important Features of Securitization
Securitization is a financial process that involves pooling various types of financial assets, such as loans, mortgages, or receivables, and converting them into marketable securities. These securities are then sold to investors, allowing the originators of the assets to obtain liquidity and transfer the
Set – 2
- Explain different types of consumer finance in India.
Ans 4.
Different Types of Consumer Finance in India
Consumer finance refers to the range of financial products and services that individuals can access to meet their personal or household needs. In India, the consumer finance market has grown significantly due to rising disposable incomes, increasing urbanization, and advancements in financial technology. Consumer finance is typically offered by banks, non-banking financial companies (NBFCs), and fintech firms. The main types of consumer finance in India include the
- Explain the role of investment banking in financial markets.
Ans 5.
Role of Investment Banking in Financial Markets
Investment banking plays a crucial role in the financial markets by acting as an intermediary between companies seeking to raise capital and investors looking for opportunities to allocate funds. These banks provide a range of specialized services, including underwriting, advisory, and capital market
- Explain the later stage of financing of venture capital.
Ans 6.
Later Stage Financing in Venture Capital
Later stage financing in venture capital refers to the funding provided to startups or businesses that have progressed beyond the initial development stages and are nearing maturity. This stage is characterized by companies that have established a solid market presence, generated consistent
| SESSION | JULY-AUGUST 2024 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2203 CORPORATE ACCOUNTING |
Set – 1
- Discuss different types of companies on the basis of incorporation
Ans 1.
Types of Companies Based on Incorporation
Companies can be categorized based on their mode of incorporation, which refers to the process through which they are legally formed and recognized as separate legal entities. The primary types of companies based on incorporation are as follows:
- Chartered Companies
Chartered companies are formed under a royal charter granted by a monarch or government. These companies are established through a special charter that defines their rights, responsibilities,
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- Fashion Fabrics Ltd. issued 100000 shares of ` 10 each on 1st April, 2014. The
amount payable on these shares was as under:
₹ 2 per share on application.
₹ 3 per share on allotment.
₹ 5 per share on call.
The amount applicable on application, allotment and further calls were successfully called upon by the company and hence received on all the shares.
Give journal entries for the above transactions in the books of Fashion Fabrics Limited.
Ans 2.
A company issues shares to raise capital for its business operations. The issuance process involves inviting the public or specific investors to subscribe to the shares of the company. Shares represent ownership in the company, and shareholders are entitled to a share in the company’s profits and decision-making.
In the case of Fashion
- Critically examine the classification of debentures based on various criteria, such as convertibility, security, redemption and priority.
Ans 3.
Debentures are an important tool for raising long-term capital for companies. They represent a debt instrument through which companies borrow money from investors, promising fixed interest payments and the return of the principal at maturity. The classification of debentures can be critically examined based on various criteria such as convertibility, security, redemption, and
Set – 2
- Analyse the legal and financial implications of debenture redemption under the provisions of the Companies Act, focusing on the absence of stringent regulatory guidelines, also elucidate on different redemption methods of Debentures when Debentures are redeemed at par, at premium, and at a discount.
Ans 4.
Debenture redemption is a critical financial and legal obligation for companies that have issued debentures. Under the provisions of the Companies Act, debenture redemption involves the repayment of the principal amount to debenture holders upon maturity or as specified in the terms of issuance. While the Act outlines general guidelines, the absence of stringent regulatory
- Mr Ravi Shankar plans to make an investment of Rs.1 Lakh in a business for tenure of 5 years. The WACC of this business is 6%. The estimated cash flows are mentioned below –
Year Cash Flow Amount in Rs.
1 20,000
2 23,000
3 30,000
4 37,000
5 45,000
You are required to calculate the Present Value of the respective future cash inflows for each year and the total discounted cash inflows for five years and Net Present Value of this investment opportunity and advise Mr. Ravi Shankar on the investment decision.
Ans 5.
Mr. Ravi Shankar’s investment requires calculating the Present Value (PV) of the expected cash inflows for 5 years and the Net Present Value (NPV) of the investment.
Formula for Present Value (PV):
Where:
- Evaluate the legal and procedural requirements for a company to reduce its share capital and for protecting stakeholder interests. Additionally, discuss the significance of the Capital Reduction/Reconstruction Account in managing liabilities and revaluating assets
Ans 6.
Reducing share capital is a critical decision for a company and requires compliance with stringent legal and procedural requirements under the Companies Act to safeguard the interests of stakeholders, including shareholders, creditors, and employees. A company may reduce its share capital for various reasons, such as eliminating accumulated losses, returning excess capital, or restructuring to improve financial health. The process must adhere to provisions outlined in th
| SESSION | JULY-AUGUST 2024 |
| PROGRAM | BACHELOR OF COMMERECE (B.COM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2204 ENVIRONMENTAL SCIENCE |
Set – 1
- Describe the Forest Resource. Distinguish the causes and effects of deforestation. 3+7
Ans 1.
Forest Resource
Forests are one of the most vital natural resources on Earth, providing a wide range of ecological, economic, and social benefits. They serve as the lungs of the planet, producing oxygen and absorbing carbon dioxide, which helps in mitigating climate change. Forests are home to a vast array of biodiversity, supporting millions of species of plants, animals, and microorganisms. They also offer
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- Explain Environment Impact Assessment in detail.
Ans 2.
Environmental Impact Assessment (EIA) is a critical process designed to evaluate the potential environmental consequences of proposed development projects or policies before they are implemented. It aims to ensure that decision-makers consider environmental factors alongside economic and social considerations, promoting sustainable development and minimizing harm to ecosystems. EIA serves as a tool to predict and mitigate adverse impacts on the environment while maximizing potential
- Define Ecosystem. Explain the structure and function of the ecosystem.
Ans 3.
An ecosystem is a complex, self-regulating system where living organisms (biotic components) interact with one another and with their non-living (abiotic) environment. It encompasses all forms of life in a specific area, such as plants, animals, microorganisms, and their physical surroundings like soil,
Set – 2
- Describe the threat and conservation of biodiversity in the modern world.
Ans 4.
Biodiversity, the variety of life on Earth, is critical for maintaining ecosystem balance and supporting human life. It encompasses the diversity of species, genes, and ecosystems. However, modern challenges threaten biodiversity globally, creating a need for urgent conservation efforts.
Threats to Biodiversity
- Habitat Loss and
- Define the classification of Solid Waste and Hazardous Waste.
Ans 5.
Solid Waste Classification
Solid waste refers to unwanted or discarded materials from households, industries, agriculture, and other sectors. It is classified based on origin, composition, and degradability:
- Municipal Solid Waste (MSW): Includes waste from households, offices, and commercial establishments, such as food scraps, paper, plastic, and glass.
- Industrial Waste: Generated by manufacturing and industrial processes, including metal scraps, chemicals,
- Write a note on the use and overuse of natural resources.
Ans 6.
Natural resources are the foundation of human survival and economic development. They include renewable resources like water, forests, and solar energy, as well as non-renewable resources such as fossil fuels, minerals, and metals. These resources are used to meet basic human needs, including food, shelter, and energy, and are integral to the functioning of industries, agriculture, and technology. However, the growing human population and increasing consumption have
| SESSION | JULY-AUGUST 2024 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2205 HUMAN RESOURCE MANAGEMENT |
Set – 1
- Define Human Resource Management. Highlight its features.
Ans 1.
Definition and Features of Human Resource Management
Human Resource Management (HRM) refers to the strategic approach to managing people within an organization to achieve its goals and enhance employee performance. It involves recruitment, training, development, compensation, and ensuring the well-being of employees while aligning their individual objectives with the organization’s mission. HRM is a vital function that fosters a productive work environment, motivates employees, and ensures compliance with labor
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- Explain the concept of Job Design. Identify the techniques used for Job Design.
Ans 2.
Concept of Job Design and Techniques Used
Job design refers to the process of organizing tasks, duties, and responsibilities into a structured work profile to optimize employee performance and job satisfaction. It involves determining how a job should be performed, who should perform it, and under what conditions. Effective job design balances organizational needs with employee capabilities, promoting efficiency and engagement. It considers factors such as the nature of the work, required skills, work environment, and individual preferences to ensure that the job contributes to both
- Discuss the concept of Recruitment. Discuss its importance for an organization.
Ans 3.
Recruitment is the process of identifying, attracting, and selecting suitable candidates to fill job vacancies within an organization. It is the first step in building a capable workforce and involves sourcing potential candidates from both internal and external talent pools. Recruitment is a critical function of human resource management, ensuring that the organization has the right
Set – 2
- Define ‘Performance Appraisal’. Discuss the methods of ‘Performance Appraisal’ in detail.
Ans 4.
Performance Appraisal refers to the systematic evaluation of an employee’s job performance and contributions to the organization over a specific period. It assesses various aspects such as productivity, skills, behavior, and goal achievement, providing a basis for decisions related to promotions, rewards, training, or even termination. Performance appraisal is a critical component of
- Define Human Resource Planning. Elaborate the factors affecting Human Resource Planning. 5+5
Answer:
Human Resource Planning (HRP) is the process of forecasting and strategizing to ensure that an organization has the right number of employees with the necessary skills, at the right place and time, to achieve its objectives. It involves analyzing current workforce capabilities, predicting future workforce requirements, and formulating strategies to bridge the gap between the two. HRP is essential for optimizing human resources, reducing workforce-related risks, and
- Explain the concept of Induction, highlighting its need.
Ans 6.
Induction
Induction, also known as orientation, is the process of introducing new employees to an organization, its culture, policies, and working environment. It is a systematic program designed to help newcomers integrate smoothly into the organization by familiarizing them with their roles, colleagues, and the organization’s expectations. The induction process begins on the first day of