| SESSION | March 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B.com) |
| SEMESTER | V |
| course CODE & NAME | DCM3101 Management Accounting |
Assignment Set – 1
Q1. Elaborate on the steps involved in setting up a standard costing system in an organization. Also, differentiate between standard costing and budgetary control
Ans 1.
Standard Costing
Standard costing is a cost control method wherein predetermined costs are set for products or services and then compared with the actual costs incurred. The primary goal is to analyze variances, improve efficiency, and support managerial decision-making. Implementing a standard costing system involves careful planning and coordination across various departments.
Steps to Set Up a Standard
.
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Q2. Differentiate between Management accounting, Financial accounting, and Cost accounting.
Ans 2.
Types of Accounting
Accounting is a broad field that comprises various branches such as financial accounting, cost accounting, and management accounting, each serving distinct purposes. While they are interrelated and often work in tandem, each has a unique focus area, methodology, and audience.
Management
Q3. The competing companies, P Ltd. and Q Ltd., produce and sell the same type of product in the same market. For the year ended March 2021, their forecasted profit and loss accounts are as follows:
| Particulars | P Ltd. | Q Ltd. |
| Sales | 300000 | 300000 |
| Less: Variable cost | (200000) | (225000) |
| Fixed cost | (50000) | (25000) |
| Total Cost | (250000) | (250000) |
| Estimated profit | 50000 | 50000 |
You are required to calculate:
- P/V ratio and Break-even in sales (Rs.) of both the firms
- State volume at which each business will earn a profit of Rs.30000 2+2+6
Comparison of P Ltd. and Q Ltd. – Break-even Analysis and Target Profit Calculation
Ans 3.
Introduction
P Ltd. and Q Ltd. are two competing firms that sell identical products in the same market. While both report the same sales and profits, their cost structures differ significantly. Analyzing their Profit-Volume (P/V) ratio, Break-even sales, and sales required to earn a specific profit provides insights into their cost behavior and profit stability. The P/V ratio helps assess how much contribution is generated per
Assignment Set – 2
Q4. A Company’s reported profit of Rs 90000 after incorporating the following, you are required to calculate the Funds From operations.
| Particulars | Amt (Rs.) |
| Profit on sale of non-current assets | 50,000 |
| Profit on revaluation of investment | 3,000 |
| Dividend income on investment | 5,000 |
| Loss on sale of equipment | 11,000 |
| Premium on redemption of debentures | 2,000 |
| Discount on issue of debentures | 2,500 |
| Depreciation on machinery | 25,000 |
| Depletion of natural resources | 11,500 |
| Amortization of goodwill | 25,000 |
| Interim dividend | 12,500 |
| Excess provision of taxation | 21,000 |
| Transfer to General reserve | 6,000 |
| Preliminary expenses are written off | 1,500 |
Ans 4.
Funds From Operations
Funds From Operations (FFO) refers to the amount of cash flow generated from the normal operating activities of a business. It reflects the actual operational profitability by adjusting the net profit for all non-operating items and non-cash items. The goal is to arrive at a more accurate picture of funds available from business operations, which helps in cash flow analysis and fund flow
Q5. Analysis without interpretation is meaningless and interpretation without analysis is impossible. Discuss this statement considering techniques and the importance of financial statement analysis.
Ans 5.
Financial Statement Analysis
Financial statement analysis involves examining the balance sheet, income statement, and cash flow statement of an organization to assess its financial health, performance, and trends. The analysis helps stakeholders, including management, investors, and creditors, make informed decisions. However, the true value of this analysis depends on the interpretation of the results. Thus, analysis and interpretation are
Q6. The comparative statements of Income and Financial position are given below:
| 2023 (Rs.) | 2024(Rs.) | |
| Net Sales | 100000 | 150000 |
| Less: Cost of Sales | 70000 | 110000 |
| Gross Profit | 30000 | 40000 |
| Less: Operating expenses | 20000 | 25000 |
| Net Profit | 10000 | 15000 |
| Cash in hand | 5000 | 8000 |
| Cash at Bank | 4000 | 2000 |
| Debtors | 40000 | 25000 |
| Stock at cost | 15000 | 10000 |
| Fixed Assets (Net) | 56000 | 65000 |
| 120000 | 110000 | |
| Creditors | 36000 | 12000 |
| Bills Payable | 2000 | 1000 |
| Mortgage Loan | 10000 | 20000 |
| Equity & Share Capital | 60000 | 70000 |
| Reserves & Surplus | 12000 | 7000 |
| 120000 | 110000 |
You are required to calculate the following ratios for both years:
- Current ratio
- Acid test ratio
- Debtors’ Turnover Ratio
- Average collection period
- Stock turnover ratio.
(Assume 360 days in a year)
Ans 6.
Ratio Analysis Based on Comparative Financial Statements (2023 and 2024)
Ratio analysis helps evaluate the financial health and operational efficiency of a company over time. Here, we will calculate and compare five important ratios: Current Ratio, Acid-Test Ratio, Debtors’ Turnover
| SESSION | MARCH 2025 |
| PROGRAM | BACHELOR of commerce (B.com) |
| SEMESTER | V |
| course CODE & NAME | DCM3102 INVESTMENT OPTIONS & MUTUAL FUNDS |
Assignment Set – 1
Q1 Elaborate on the various investor- specific and other factors influencing investment decisions.
Ans 1.
Investment Decisions
Investment decisions refer to the choices individuals or entities make regarding where, when, and how to allocate their funds to earn potential returns. These decisions are influenced by a range of personal and external factors. Understanding these factors is essential for creating a successful investment strategy that aligns with an individual’s goals, risk appetite, and financial
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Q2 Write notes on the following-
- Online stock trading.
- Behavioural Portfolio Theory.
Ans 2.
- Online Stock Trading
Online stock trading refers to the process of buying and selling stocks, bonds, mutual funds, and other financial securities using internet-based platforms. This method of trading has gained significant popularity due to technological advancements and the ease of access it offers to retail
Q3. a. Explain the term Beta and its relevance in investment decisions.
- Calculate the expected return using the CAPM formula. Given: Risk-free rate = 4%, Beta = 1.5, Expected return of the market = 9% 4+6
Ans 3.
- Explain the Term Beta and Its Relevance in Investment Decisions
Understanding Beta in Investment
Beta is a statistical measure used in finance to determine the volatility or systematic risk of a security or portfolio compared to the overall market. It is a core concept in the Capital Asset Pricing Model (CAPM), helping investors evaluate the risk associated with an investment in relation to market movements. The market itself has a beta of 1. A beta greater than 1 indicates that the security is more volatile than the market, while a beta less than 1 indicates lower
Assignment Set – 2
Q4 Analyze the reasons to invest in Real Estate and the risks associated with Real Estate Investment.
Ans 4.
Real Estate Investment
Real estate is one of the oldest and most popular investment options, offering both capital appreciation and regular income. It includes residential, commercial, and industrial properties. Investors are attracted to real estate due to its tangible nature, potential for long-term gains, and ability
Q5. Examine the similarities and differences between Forwards and Futures derivative contracts.
Ans 5.
Derivative Contracts
Derivative contracts are financial instruments whose value is derived from an underlying asset such as stocks, commodities, currencies, or indices. Among the most commonly used derivative instruments are forward contracts and futures contracts. While both serve similar purposes such as hedging risk or speculation, they differ significantly in terms of structure, trading method, and
Q6. Elaborate on the role of various parties associated with the Mutual Funds in India.
Ans 6.
Mutual Fund Ecosystem
A mutual fund is a professionally managed investment vehicle that pools money from various investors to invest in a diversified portfolio of securities. In India, mutual funds are regulated by the Securities and Exchange Board of India (SEBI) and involve multiple parties that ensure the fund operates efficiently, transparently, and in the best interest of investors. Each entity involved in
| SESSION | MARCH 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | V |
| COURSE CODE & NAME | DCM3103 MONEY AND BANKING |
Set – 1
Q1. Explain the meaning of the statement ‘Money is what money does’ and describe the importance of money in modern societies. 4+6
Ans 1.
Understanding the Phrase ‘Money is What Money Does’
The phrase ‘Money is what money does’ implies that money cannot be defined merely by its physical form, such as coins or currency notes, but by the functions it performs in an economy. It is a practical, function-based definition, emphasizing the utility and role of money in facilitating economic activities. Whether it’s in the form of paper notes, digital currency, or precious metals,
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Q2. Describe the significance of Banking Codes and Standard Board of India (BSCSBI).
Ans 2.
BCSBI
The Banking Codes and Standards Board of India (BCSBI) was an independent institution set up in 2006 by the Reserve Bank of India (RBI) to ensure that banking customers are treated fairly and transparently. Although it ceased operations in 2021, its impact on standardizing customer service practices and building trust in the banking sector remains significant.
The objective of
Q3. A. Explain the process of credit creation in the banking system.
- Distinguish between real and nominal interest rates.
Ans 3.
- Credit Creation
Credit creation is a fundamental function of commercial banks in modern economies. It refers to the process by which banks create credit or deposits by lending more than the actual cash reserves they hold. This capacity of banks to expand the money supply in the economy through lending is a crucial element in the functioning of the monetary system.
Primary
Set – 2
Q1. Write a note on
- Asset Liability Management
- Treasury Management 5+5
Ans 1.
- Asset Liability Management (ALM)
Asset Liability Management is a strategic framework used by banks and financial institutions to balance their assets and liabilities in a way that minimizes risks and maximizes profitability. The core objective of ALM is to manage liquidity risk, interest rate risk, and market risk.
Purpose and
Q2. Discuss the role of the Narasimhan Committee on banking sector reforms.
Ans 2.
Narasimhan Committee
The Narasimhan Committee was established by the Government of India in the early 1990s, under the chairmanship of M. Narasimham, a former Governor of the Reserve Bank of India. The committee was set up in response to the growing need for banking reforms following India’s economic
Q3. Discuss quantitative and qualitative instruments of monetary policy to control the money supply in countries.
Ans 3.
Monetary Policy Instruments
Monetary policy refers to the central bank’s actions to regulate the money supply, control inflation, and stabilize the economy. These policies are implemented using quantitative and qualitative instruments, with the Reserve Bank of India (RBI) as the primary authority in India. The goal is to influence
| SESSION | MARCH 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | V |
| COURSE CODE & NAME | DCM3104 E-COMMERCE |
Assignment Set – 1
Q1. Define e-commerce. Explain its advantages and disadvantages. 2+4+4
Ans 1.
Definition of E-Commerce
E-commerce, or electronic commerce, refers to the process of buying and selling goods and services using the internet or other digital networks. It involves online transactions, digital payments, and virtual customer interactions. E-commerce encompasses a range of business models such as B2B (business-to-business), B2C (business-to-consumer), C2C (consumer-to-consumer), and C2B (
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Q2. Explain in detail the main functions of e-commerce.
Ans 2.
Online Buying and Selling
The most fundamental function of e-commerce is the electronic buying and selling of goods and services. This includes the listing of products, digital catalogs, shopping carts, and order placements via websites or mobile apps. The entire transaction—from product selection to checkout—is completed online, offering convenience to customers and scalability to businesses. E-commerce enables direct and instant communication between buyers and sellers, facilitating faster
Q3. Explain the main business models in detail.
Ans 3.
Business Models in E-Commerce
In the context of e-commerce, a business model defines how a company creates, delivers, and captures value through online transactions. It outlines the strategy a business uses to generate revenue and serve its target customers using digital platforms. Different business models cater to different types
Assignment Set – 2
Q4. Explain the process of cryptography in detail.
Ans 4.
Cryptography
Cryptography is a fundamental technique used in e-commerce to secure data transmission and protect sensitive information from unauthorized access. It ensures confidentiality, data integrity, and authentication during digital communication. In simple terms, cryptography involves converting plain text into coded text (encryption) and then back into readable text (decryption) using algorithms and keys. This process is critical for safeguarding online transactions, especially
Q5. What do you mean by e-marketing? Differentiate it with traditional marketing.
Ans 5.
Definition of E-Marketing
E-marketing, also known as digital marketing or internet marketing, refers to the practice of promoting products and services using digital platforms such as websites, social media, emails, mobile apps, and search engines. It leverages the internet and electronic devices to reach targeted consumers more efficiently and interactively. E-marketing includes various techniques like content marketing, email marketing, search engine optimization (SEO), pay-per-click (PPC) advertising, and influencer marketing. The goal of e-marketing is to connect with
Q6. What do you mean by m-commerce? Explain the main components of M-commerce?
Ans 6.
M-Commerce and Its Main Components
M-Commerce
M-commerce, or mobile commerce, refers to the buying and selling of goods and services using mobile devices such as smartphones and tablets. It is a subset of e-commerce that enables users to conduct commercial transactions directly through mobile applications or mobile websites. M-commerce has gained rapid popularity due to the widespread use of smartphones, high-
| SESSION | MARCH 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | V |
| COURSE CODE & NAME | DCM3105 INTERNATIONAL TRADE AND FINANCE |
Set – 1
Q1. Distinguish between domestic and international trade.
Ans 1.
Trade
Trade is the exchange of goods and services between individuals or entities. When such trade occurs within the boundaries of a single country, it is termed domestic trade. In contrast, when trade takes place between different countries, it is known as international trade. While both types of trade involve buying and selling, they differ in terms of complexity, regulation, and scope.
Scope
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Q2. Discuss the various modes of entry in international trade.
Ans 2.
Market Entry
Entering international markets is a strategic decision for any business aiming to expand its reach beyond domestic borders. The choice of entry mode depends on factors such as market potential, investment capacity, risk appetite, and long-term goals. Each mode of entry has its own advantages, costs, and
Q3. Explain the different forms of the international factor movement. 10
Ans 3.
International Factor Movement
International factor movement refers to the cross-border movement of factors of production, primarily labour and capital, from one country to another. These movements are driven by differences in factor availability, economic opportunities, wage rates, return on investment, and government
Set – 2
Q4. Analyze the impact of customs, duties, quotas, and tariffs on international trade relations and the global economy. 10
Ans 4.
Trade Barriers
Customs, duties, quotas, and tariffs are government-imposed tools used to regulate the flow of goods across borders. These mechanisms influence the volume, direction, and terms of trade between countries. While intended to protect domestic industries or ensure national security, they
Q5. Elaborate the key components of International Banking. 10
Ans 5.
International Banking
International banking refers to the banking activities that deal with transactions crossing national borders. These services support international trade, global investment, and multinational operations. With globalization and the liberalization of economies, international banking has become a
Q6. Provide a comprehensive discussion on the structure and functioning of global markets.
Ans 6.
Global Markets
Global markets are integrated platforms where financial instruments, goods, and services are exchanged across national boundaries. These markets include capital markets, commodity markets, foreign exchange