| SESSION | JULY-AUG 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | V |
| COURSE CODE & NAME | DCM3101 MANAGEMENT ACCOUNTING |
Set – 1
Q1. Explain in detail the classification of budgets according to
(i) Time
(ii) Functions and
(iii) Flexibility 3+4+3
Ans 1.
(i) Classification According to Time
Budgets based on time are prepared for different durations depending on business needs. These include:
- Long-Term Budgets: These budgets typically cover a period of five to ten years and are used for strategic planning. They focus on long-term objectives such as capacity expansion, research and development, or diversification. For example, a manufacturing company may prepare a long-term budget to plan new factory construction.
- Short-Term Budgets: Covering one year or less, short-term budgets translate long-term goals into operational plans. They are more detailed and are used for day-to-day management of activities like
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Q2. Explain the interlinkage and points of differentiation of management accounting with cost accounting and financial accounting.
Ans 2.
Accounting serves as the language of business, providing critical financial information for planning, control, and decision-making. Within this framework, financial accounting, cost accounting, and management accounting are three closely related but distinct branches. While they share interdependencies, each serves a unique purpose, audience, and focus in the organizational conte
Q3. Nexer ltd. manufactures towing equipment and operates a standard costing system. A standard cost sheet for Model A94 is as follows:-
Raw material 3kg at Rs.20 per kg
Direct Labour per model 1 hour at Rs.40 per hour
The actual production of this model for period 1 resulted in the following details:
Number of items produced 2000
Quantity of material used 6400 Kg
Purchase price of material Rs.22 per kg
Labour hours worked 1800 hours
Actual labour rate Rs.41 per hour
There was no defective output, and all production was complete.
Calculate Direct Labour Cost variance, Direct Labour rate variances and Direct Labour Efficiency variance for the production period1 4+4+2
Ans 3.
Given
- Standard labour per unit = 1 hour @ ₹40/hr
- Actual output = 2,000 units
- Actual hours (AH) = 1,800 hours
- Actual rate (AR) = ₹41/hr
- Standard rate (SR) = ₹40/hr
- Standard hours for actual output (SH) = 2,000 units × 1 hr = 2,000 hours
- Actual labour
Set – 2
Q4. “Analysis without interpretation is meaningless and interpretation without analysis is impossible”. Discuss this statement, considering techniques and the objectives of financial statement analysis.
Ans 4.
The statement “Analysis without interpretation is meaningless and interpretation without analysis is impossible” reflects the interdependence of two essential stages in financial statement analysis. Financial analysis is the process of evaluating a company’s financial data to understand its performance, stability, and profitability. However, the process does not end with mere computation of ratios or figures; the results must be interpreted logically to derive meaningful conclusions. In essence, analysis and interpretation are two sides of the same coin—neither can exist
Q5. From the following balance sheet of Shri Krishna Ltd dated 31.3.2024:
Calculate: –
Current Ratio
Quick ratio
Debt-Equity ratio
Proprietary ratio
| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| Equity Share Capital | 40,000 | Plant and Machinery | 24,000 |
| Capital Reserve | 8,000 | Land and Buildings | 40,000 |
| 8% Loan on Mortgage | 32,000 | Furniture & Fixtures | 16,000 |
| Creditors | 16,000 | Stock | 12,000 |
| Bank Overdraft | 4,000 | Debtors | 12,000 |
| Current Taxation | 4,000 | Investments (Short-term) | 4,000 |
| Future Taxation | 4,000 | Cash in Hand | 12,000 |
| Profit and Loss A/C | 12,000 | ||
| 1,20,000 | 1,20,000 |
2.5*4
Ans 5.
The ratios for Shri Krishna Ltd. (31-03-2024) with clear formulas and workings:
1) Current Ratio
Formula: Current Assets / Current Liabilities
- Current Assets = Stock 12,000 + Debtors 12,000 + Short-term Investments 4,000 + Cash 12,000 = ₹40,000
- Current Liabilities = Creditors 16,000 + Bank Overdraft 4,000 + Current Taxation 4,000 = ₹24,
Q6. Explain the concept of responsibility accounting. Also, describe the types of responsibility centre in detail. 2+8
Ans 6.
Concept of Responsibility Accounting and Types of Responsibility Centres
Responsibility accounting is a vital component of management accounting designed to measure the performance of various divisions, departments, or individuals within an organization. It is based on the principle of assigning specific responsibilities to managers and evaluating their performance in relation to the objectives and resources under their control. Responsibility accounting ensures accountability by linking organizational goals with individual performance, thereby enhancing coordination, efficiency, and control.
| SESSION | JULY-AUG 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | V |
| COURSE CODE & NAME | DCM 3102 INVESTMENT OPTIONS AND MUTUAL FUNDS |
Set – 1
Q1. Elaborate on the factors that influence investment decisions. 10
Ans 1.
Factors Influencing Investment Decisions
Investment decisions refer to the process by which an investor selects where, when, and how to allocate financial resources to earn returns while managing risks. Every investor, whether an individual or institution, evaluates multiple factors before committing funds to various assets such as equities, bonds, real estate, or mutual funds. These decisions are influenced by a combination of personal Its Half solved only
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Q2. Attempt the following questions- 10
- Illustrate the impact of inflation on returns from investment. 3
- Mr. Sridhar wants to invest ₹75,000 for two (2) years. The bank offers him a fixed deposit at 6.5% per annum, compounded annually. However, if he withdraws the FD before maturity, a penalty of 1% on the interest rate is charged. Alternatively, he may invest the same amount in equity shares, which have no guaranteed return.
Assume that Sridhar needs the funds after 1 year, and that the equity market gives an 8% return over that period. Capital gains up to ₹1,00,000 are tax-free, if held for one year or more.
Calculate the following-
(a) The amount he will receive if he withdraws the FD after 1 year.
(b) The amount he will receive from equity investment after 1 year.
(c) Compare both options in terms of liquidity and tax advantage. 2+2+3
Ans 2.
- Impact of Inflation on Returns from Investment
Inflation refers to the persistent rise in the general price level of goods and services over time, reducing the purchasing power of money. It significantly affects investment returns because the real value of the money earned through investments declines as prices increase. Therefore, when evaluating investments, it is essential to distinguish between nominal returns (the stated rate of return
Q3. Explain and differentiate between Fundamental Analysis and Technical Analysis done for investments in equity. 5+5
Ans 3.
Fundamental Analysis and Technical Analysis in Equity Investments
Investors use analytical tools to evaluate equity investments and predict stock performance. Two primary approaches—Fundamental Analysis and Technical Analysis—help investors make informed decisions. While both aim to assess the value and profitability of stocks, they differ in methodology, objectives, and data interpretation.
Fundamental Analysis
Fundamental Analysis
Set – 2
Q4. Elaborate on the derivative contracts of Forwards and Futures. 10
Ans 4.
Derivative Contracts: Forwards and Futures
Derivative contracts are financial instruments whose value is derived from an underlying asset such as stocks, bonds, currencies, commodities, or market indices. They are used for hedging, speculation, and arbitrage purposes. Among the different types of derivatives, forward contracts and futures contracts are the most widely used. Both involve an agreement to buy or sell an asset at a predetermined price on a future date but differ in standardization, regulation, and
Q5. Investment in real estate is often considered safe, yet it carries unique risks. In the light of this statement, explain the major advantages and limitations of investing in real estate.
Ans 5.
Advantages and Limitations of Investing in Real Estate
Real estate investment involves purchasing property such as land, residential or commercial buildings, and rental spaces to earn income or capital appreciation. It is traditionally perceived as one of the safest investment options due to its tangible nature and long-term value appreciation. However, despite its perceived stability, real estate carries unique risks and
Q6. Attempt the following questions-10
- Briefly explain the management and regulatory framework of mutual funds in India. 5
- Explain the concept of entry load and exit load in mutual funds, clarifying the impact of these charges on investors’ returns. 5
Ans 6.
- Management and regulatory framework of mutual funds in India
Mutual funds in India operate under a structured management and regulatory framework designed to protect investors and ensure transparency. A mutual fund is a financial vehicle that pools money from investors and invests it in a diversified portfolio of securities such as equities, bonds, or
| SESSION | JULY-AUG 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 primary functions of money. 4+6
Ans 1.
Meaning of the Statement “Money is What Money Does” and Primary Functions of Money
Money is the lifeblood of every economy. It serves as a universally accepted medium of exchange, enabling trade, investment, and growth. The statement “Money is what money does” reflects the functional definition of money, emphasizing that money’s essence lies not in its physical form but in the economic roles it performs. Whether coins, currency notes, or digital transactions, anything that fulfills the essential functions of money can be considered mone
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Q2. Discuss in detail the structure of Indian banking sector. 10
Ans 2.
Structure of the Indian Banking Sector
The Indian banking system plays a crucial role in financial intermediation and economic development. It mobilizes savings, provides credit, and supports government monetary policies. The structure of the Indian banking sector is multi-layered, comprising institutions that differ in ownership, regulation, and function. It is primarily governed by the Reserve Bank of India (RBI) under the Banking Regulation Act, 1949.
- Central Bank –
Q3. Describe the Key Functions and Objectives of Banking Codes and Standard Board of India (BSCSBI). 5+5
Ans 3.
Key Functions and Objectives of the Banking Codes and Standards Board of India (BCSBI)
The Banking Codes and Standards Board of India (BCSBI) was established in 2006 as an independent and autonomous body promoted by the Reserve Bank of India (RBI). Its main purpose is to enhance transparency, fairness, and accountability in the banking sector by setting standards of customer service and monitoring compliance among member banks.
Key Functions of BCSBI
- Formulation of Codes and Standards: BCSBI drafts and updates the Code of Bank’s Commitment to
Set – 2
Q4. Discuss the quantitative and qualitative instruments of monetary policy. 5+5
Ans 4.
Quantitative and Qualitative Instruments of Monetary Policy
Monetary policy refers to the measures adopted by a country’s central bank—such as the Reserve Bank of India (RBI)—to control the supply of money, availability of credit, and interest rates in order to achieve macroeconomic objectives like price stability, economic growth, and employment generation. The RBI uses a combination of quantitative (general) and qualitative (selective)
Q5. Elaborate on the role of the Narasimhan Committee II in banking system. 10
Ans 5.
Role of the Narasimham Committee II in the Banking System
The Narasimham Committee II, constituted in 1998 under the chairmanship of M. Narasimham, was established to review the progress of banking sector reforms initiated in 1991 and to propose further measures for strengthening the financial system. Its recommendations
.
Q6. Define Non-Performing Assets (NPAs) and outline the classification of non-performing assets. 4+6
Ans 6.
Definition and Classification of Non-Performing Assets (NPAs)
Definition of NPAs
A Non-Performing Asset (NPA) is a loan or advance where the borrower fails to make scheduled payments of principal or interest for a specified period, typically 90 days or more, as defined by the Reserve Bank of India (RBI). In other words, when an asset ceases to generate income for the bank, it is classified as non-performing. NPAs indicate poor credit quality and pose a risk to the profitability and liquidity of banks.
For example, if a borrower does not repay the interest or principal for more than 90 days, that loan
| SESSION | AUG – SEP 2025 |
| PROGRAM | B.COM |
| SEMESTER | V |
| COURSE CODE & NAME | DCM 3104 E-COMMERCE |
Assignment Set – 1
Q1. Define e-commerce. Explain its advantages and disadvantages. 2+4+4
Ans 1.
E-Commerce
E-commerce, short for electronic commerce, refers to the buying and selling of goods and services through electronic platforms, primarily the internet. It includes all forms of commercial transactions that involve the exchange of data, funds, or goods between businesses, consumers, or governments using digital networks. According to the World Trade Organization (WTO), e-commerce covers the production, distribution, marketing, sale, and delivery of goods and services by electronic means. In essence, it eliminates geographical barriers, allowing businesses to
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Q2. Explain in detail the main functions of e-commerce. 10
Ans 2.
Main Functions of E-Commerce
E-commerce performs several key functions that facilitate online business operations. These functions encompass the entire process of buying, selling, marketing, payment processing, and customer support through electronic means. They ensure that businesses and consumers can conduct transactions securely, efficiently, and transparently.
- Buying and Selling Function
The most fundamental function of e-commerce is to enable online buying and selling of goods and services. Buyers browse products through digital catalogs, add items to a shopping cart, and make secure
Q3. Explain the main business models in detail. 10
Ans 3.
E-commerce operates through various business models that define the relationship between buyers, sellers, and intermediaries. These models differ based on target audiences, revenue generation, and product offerings. Understanding these models helps businesses choose the most suitable framework for their operations and growth strategies.
- Business-to-
Assignment Set – 2
Q4. Explain the process of cryptography in detail. 10
Ans 4.
The Process of Cryptography
Cryptography is the science of securing information by transforming it into an unreadable format to prevent unauthorized access. In the context of e-commerce, cryptography ensures confidentiality, integrity, and authentication of data transmitted between users and servers. As online transactions increase, cryptography plays a crucial role in protecting sensitive information such as passwords
Q5. What do you mean by e-marketing? Differentiate it with traditional marketing. 2+8
Ans 5.
E-Marketing
E-marketing, or electronic marketing, refers to the use of digital technologies and the internet to promote, distribute, and sell products or services. It includes various online activities such as search engine optimization (SEO), social media marketing, email campaigns, and online advertising. Unlike traditional marketing, which relies on physical channels like print, television, and radio, e-
Q6. What do you mean by m-commerce? Explain the main components of M-commerce? 2+8
Ans 6.
M-Commerce
M-commerce, or mobile commerce, refers to the process of buying and selling goods and services using wireless handheld devices such as smartphones and tablets. It is an extension of e-commerce that enables consumers to perform transactions anytime and anywhere through mobile internet. Mobile banking, digital wallets, and mobile applications are key examples of m-commerce in action. With the rapid growth of mobile technology and 4G/5G connectivity, m-commerce has become a dominant force in global retail and financial sectors.
Main Components of M-Commerce
| SESSION | JULY-AUG 2025 |
| PROGRAM | BACHELOR OF COMMERCE (BCOM) |
| SEMESTER | V |
| COURSE CODE & NAME | DCM3105 INTERNATIONAL TRADE AND FINANCE |
Assignment Set – 1
Q1. Explain the different forms of the International factor movement. 10
Ans 1.
Different Forms of International Factor Movement
International factor movement refers to the cross-border mobility of factors of production such as labor, capital, technology, and enterprise. These movements occur when resources move from one country to another in search of higher returns or better utilization opportunities. They are essential to global economic integration and help balance disparities in resource availability and income distribution among nations.
- Movement of
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Q2. Illustrate any five types of foreign aid. 10
Ans 2.
Five Types of Foreign Aid
Foreign aid refers to financial, technical, or material assistance provided by one country or international organization to another, usually to promote economic development, social welfare, or humanitarian relief. It plays a significant role in helping developing countries overcome resource shortages, improve infrastructure, and achieve sustainable growth.
- Bilateral Aid
Q3. Discuss the concept of globalization and its impact on international trade. 5+5
Ans 3.
Concept of Globalization and Its Impact on International Trade
Globalization
Globalization refers to the process of increasing interconnectedness and interdependence among countries through the exchange of goods, services, technology, capital, and information. It integrates national economies into a global system driven by advancements in communication, transportation, and liberalization of trade policies. In simple terms, globalization transforms the world into a “global village” where economic activities transcend national
Assignment Set – 2
Q4. Elaborate the key components of International Banking. 10
Ans 4.
Key Components of International Banking
International banking refers to banking activities that cross national borders, involving transactions between individuals, corporations, and financial institutions from different countries. It facilitates global trade, investment, and economic growth by providing financial services such as foreign exchange, international lending, and fund transfers. With globalization, international banking has become an essential pillar of the global financial system.
- Foreign Exchange
Q5. Discuss the concept of the Balance of Payments and its key components. 3+7
Ans 5.
Concept of the Balance of Payments and Its Key Components
Concept of Balance of Payments (BoP)
The Balance of Payments (BoP) is a comprehensive record of all economic transactions between residents of a country and the rest of the world during a specific period. It measures a nation’s international economic position by tracking inflows and outflows of goods, services, and financial assets. The BoP is an essential indicator of a country’s financial health and stability. A
Q6. Summarize the contribution of the General Agreement on Tariffs and Trade (GATT) to global trade. 10
Ans 6.
Contribution of the General Agreement on Tariffs and Trade (GATT) to Global Trade
The General Agreement on Tariffs and Trade (GATT) was established in 1947 to promote free and fair trade among nations. It aimed to reduce trade barriers, standardize international commerce, and encourage global economic recovery after World War II. GATT played a foundational role in shaping modern multilateral trade policies and eventually evolved into the World Trade