| SESSION | JAN-FEB 2026 |
| PROGRAM | MASTER OF COMMERCE (M.COM) |
| SEMESTER | II |
| COURSE CODE & NAME | DCM6201 RESEARCH METHODOLOGY AND STATISTICAL ANALYSIS |
Assignment Set – 1
Q.1. Describe in detail the steps to be carried out in a typical research study. (10 Marks)
Ans 1.
Research is an organized, systematic method of investigation aimed at discovering, interpreting, and changing facts in order to improve knowledge or resolve problems. Conducting a rigorous research study requires following a structured process that will ensure the research is valid, reliable, and meaningful.
Step 1: Identifying and Defining the Research Problem
The first step in the
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Q.2. Briefly discuss research designs. Outline the three principles to be taken care of when selecting a research design. (5+5 = 10 Marks)
Ans 2.
Research Designs
A research design is an outline or plan which defines the methods for collecting, analysing, and interpreting data to answer research-related questions or investigate theories. It specifies how research will be structured and executed. Research plans are generally classified into three categories based on the reason for which they are designed.
Exploratory Research Design can
Q.3. Differentiate between sample and census. Explain the various sources of non-sampling errors. (5+5 = 10 Marks)
Ans 3.
Sample vs Census
A Census is a data gathering technique in which data is collected from each individual or subject population without exception. The subject population could include all households in a country and all employees from an organization, or all students at a college. Census data is complete and exact for the people of the country, and is therefore considered to be the gold standard for accuracy. It is however very costly, long-lasting, logistically complex, and sometimes, practically impossible,
Assignment Set – 2
Q.4. Describe in detail the measures of central tendency. Summarize the relation between mean, median, and mode. (5+5 = 10 Marks)
Ans 4.
Measures of Central Tendency
Measures of central tendency are the statistical measurements that indicate the center or common values of a data set. They summarise a large collection of findings using a representative number that captures where most data points are clustered. The three most significant indicators are the arithmetic median or median as well as the moderate.
The Arithmetic M
Q.5. Explain the various steps involved in the tests of the hypothesis exercise. (10 Marks)
Ans 5.
Hypothesis testing is a statistical procedure used to evaluate a claim or assumption about an individual’s population by using results. It offers a thorough, independent framework to make decisions regarding whether the observed results match with the hypothesis of a population condition or whether there is evidence to support a assumption. It follows a clearly defined sequence of
Q6. A survey was carried out in a state among the doctors belonging to the rural health service cadre (500 doctors) and among the medical education directorate cadre (300 teaching doctors). They were asked a question, ‘Would it be acceptable to you, if the government proposes to hire all the doctors on a fixed period contractual basis?’ The doctors were to answer either as ‘Acceptable’ or ‘Not Acceptable’. There was no third category ‘Undecided’. The following was the data compiled in a cross-tabulated format:
| Doctors | Acceptable | Not acceptable | Total |
| Rural Cadre | 195 | 305 | 500 |
| Teaching Cadre | 140 | 160 | 300 |
| Total | 335 | 465 | 800 |
Test an appropriate hypothesis using a 5 percent level of significance.
Ans 6.
Statistics hypothesis testing can help researchers establish whether differences observed in the data are meaningful or just a coincidence. To answer this The Chi-Square Test of Independence is employed to assess whether doctors are of the opinion that their opinions on contractual appointments correspond to their particular cadre.
Chi-Square Test of Independence
The Chi-Square (kh2)
| SESSION | JAN-FEB 2026 |
| PROGRAM | MASTER OF COMMERCE (M.COM) |
| SEMESTER | II |
| COURSE CODE & NAME | DCM6202 MANAGEMENT ACCOUNTING |
Assignment Set – 1
Q.1. Explain the differences between Management Accounting and Financial Accounting. (10 Marks)
Ans 1.
Management Accounting and Financial Accounting are two distinct fields of accounting which have different objectives, audience, and operational frameworks within an organisation. While both draw on the same financial data They differ significantly in the goals they pursue, their scope and scope, requirements for regulatory compliance, the way they are organized and their timing of report.
Purpose and Users
Financial Accounting is designed for the purpose of communicating financial information to
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Q2. The standard material required to produce 1,000 units of a product is:
- Material A: 500 kg @ ₹4 per kg
- Material B: 300 kg @ ₹6 per kg
During a particular period, the actual output was 1,200 units. The actual consumption and cost were:
- Material A: 650 kg @ ₹5 per kg
- Material B: 400 kg @ ₹5 per kg
Required:
- Calculate Material Cost Variance (MCV)
- Calculate Material Price Variance (MPV)
- Calculate Material Usage Variance (MUV)
Verify the relationship:
Ans 2.
Theory: Material Variances
Materials variances are employed in standard costing to determine the variance between the standard (expected) material cost as well as the actual costs incurred for a given amount of output. Materials Cost Variance (MCV) is the sum of the amount that is the difference between standard cost to
Q.3. A company manufactures a single product with the following details:
- Selling Price per unit = ₹50
- Variable Cost per unit = ₹30
- Fixed Costs = ₹2,00,000
Required:
- Calculate the Contribution per unit
- Calculate the P/V Ratio
- Calculate the Break-Even Point (in units and in sales value)
- Calculate the Profit if 12,000 units are sold
How many units must be sold to earn a profit of ₹1,00,000?
Ans 3.
Marginal Costing Concepts
Marginal costing is a method of costing where only variable costs are charged to cost units while fixed costs are considered expenses for the duration of time and are deducted against the contribution amount for the time they were incurred. It’s a great tool to make short-term decisions and profit analysis. Contribution is the amount that’s different between the price of selling and variable cost per unit and represents how much each sale is used to recover fixed cost which then generates profit. It is known as the Profit Volume (P/V) Ratio expresses contribution as a percentage of sales and indicates how well each revenue unit generates an income. The Break-Even
Assignment Set – 2
Q.4. Explain the objectives of financial statement analysis. (10 Marks)
Ans 4.
Financial statement analysis is the method of looking at and understanding the financial information provided in a company’s balance sheet, income statement as well as cash flow statements and notes to accounts to determine its financial health, potential, and performance. This transforms the raw financial data into valuable insights for various users. The analysis serves several
Q.5. From the following information of XYZ Ltd., calculate:
- Current Ratio
- Quick Ratio
- Debt-Equity Ratio
- Gross Profit Ratio
- Net Profit Ratio
From below given Data:
- Current Assets = ₹4,00,000
- Inventory = ₹1,50,000
- Current Liabilities = ₹2,00,000
- Total Debt = ₹3,00,000
- Shareholders’ Equity = ₹5,00,000
- Net Sales = ₹10,00,000
- Cost of Goods Sold = ₹6,00,000
- Net Profit = ₹2,00,000
Ans 5.
Ratio Analysis
Ratio analysis is a quantitative technique that is used to analyze an organization’s financial performance through formulating meaningful relationships between financial statement items. Ratios for liquidity are a measure of the ability to pay short-term debts. The Current Ratio compares actual assets
Q.6. Describe the different levels of management reports. (10 Marks)
Ans 6.
Management reports are structured documents which give information to different levels of management for planning, decision-making, and management. The nature, frequency degree of information, and nature of the reports differ significantly based on the management level they are designed to serve. The three main levels of management with particular information requirements, are tactical (top management), tactical (middle management), and operational (lower
| SESSION | JAN-FEB 2026 |
| PROGRAM | MASTER OF COMMERCE (M.COM) |
| SEMESTER | II |
| COURSE CODE & NAME | DCM6203 MARKETING MANAGEMENT |
Assignment Set – 1
Q.1. Define Marketing? Explain its core concepts. (2+8 = 10 Marks)
Ans 1.
Definition of Marketing
Marketing is the process of finding, anticipating, as well as satisfying the needs of customers as well as wants with profit through creating, communicating, delivery, and exchange of worth. It is the American Marketing Association defines marketing as the activity, set of processes, institutions and structures that are used to develop, communicate exchange, and delivering products that are beneficial to customers, clients along with partners and all of society. Marketing helps bridge the gap between manufacturers and consumers, ensuring that the correct product is
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Q.2. Define Marketing Information System? Explain its advantages. (2+8 = 10 Marks)
Ans 2.
Definition of Marketing Information System
The Marketing Information System (MIS) is a structured and interconnected system of machines, people, and procedures designed to generate an orderly flow of accurate and timely data gathered from external and internal sources to usage as the foundation of decision-making within the specific aspects of managing marketing. It constantly collects, processes analyzes, disseminates, and provides the information about marketing to managers in order for effective plan, execution, and control of marketing actions. Philip
Q.3. Explain the stages of Product Life Cycle. (10 Marks)
Ans 3.
Product Life Cycle (PLC) is a marketing concept that describes the phases a product goes through from its initial introduction to the marketplace, and then its final decline and removal. It is analogous to the biological life cycle that a living thing goes through and offers marketers the framework
Assignment Set – 2
Q.4. Define consumer behavior? What are the steps in buying process for a product? (2+8 = 10 Marks)
Ans 4.
Definition of Consumer Behaviour
It is the study of how individuals or groups of people choose, purchase, utilize or dispose of products, services, ideas, or experiences in order to meet their desires and needs. It analyzes the psychological social, cultural and economic variables that shape buying decisions. This includes what customers
Q.5. What is CRM? Explain its forms. (2+8 = 10 Marks)
Ans 5.
Definition of CRM
Customers Relationship Management (CRM) refers to an extensive business plan and set of technologies employed to analyze and manage customers’ interactions and customer data over the entire life cycle of a client in the hope of increasing customer satisfaction helping to improve customer retention and
Q.6. Explain the Fundamentals of Sales Promotion. (10 Marks)
Ans 6.
Sales promotion is an important component of the marketing communication mix that encompasses a diverse variety of incentive programs as well as activities that aim to spur immediate or increased purchase of products or services by clients or other trade partners. In contrast to advertising, which creates long-term reputation for the brand, and personal selling, which helps build individual relationships, sales promotion creates urgency and motivates immediate
| SESSION | JAN-FEB 2026 |
| PROGRAM | MASTER OF COMMERCE (M.COM) |
| SEMESTER | II |
| COURSE CODE & NAME | DCM6204 BUSINESS ENVIRONMENT |
Assignment Set – 1
Q.1. Describe the concept and features of the capitalist, socialist and mixed economy. (10 Marks)
Ans 1.
Economic systems are the means that allow societies to organize the production, distribution, as well as consumption of both goods as well as services. The three principal economic systems include socialism, capitalism, and the mixed economy, each reflecting different philosophies about how private ownership plays a role or government intervention as well as market structure
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Q.2. Identify and explain the components of the macro environment of business with suitable examples. (10 Marks)
Ans 2.
The macro environment in business encompasses the wide-ranging external forces that influence the entire business sector within an economic system, irrespective the industry they operate in or their size. As opposed to the micro environment, which involves forces directly related to the business The macro environment is comprised of larger-scale social forces which individual businesses have no influence, but they must adapt their strategies. The elements of the macro-environment are
Q.3. Explain the concept and categories of social responsibility of business. (2+8 = 10 Marks)
Ans 3.
Concept of Social Responsibility of Business
Social responsibility of business refers to the obligation of businesses to carry out their operations in ways that aren’t just financially efficient but also ethical, legally compliant, and beneficial to our society as well as the environment. It extends beyond just conformity with laws to encompass voluntary
Assignment Set – 2
Q.4. Explain the concept and components of Balance of Payments. (4+6 = 10 Marks)
Ans 4.
Concept of Balance of Payments
The Balance of Payments (BoP) is a consistent and accurate account of all financial interactions between citizens of an individual country and those of the world over an exact time frame, usually 1 year. It records flows of goods or services, earnings, and financial assets that are exchanged between the domestic as well as foreign-owned entities. The BoP relies on the double entry bookkeeping concept where every transaction is recorded as a debit and a credit. debit. This is to ensure
Q.5. Describe the different types of Intellectual Property Rights. (10 Marks)
Ans 5.
Intellectual Property Rights (IPR) are the legal rights granted by the government to creators, organizations, and inventors to guard their own original works of the mind over an extended period. IPR gives monopoly rights over intellectual inventions, allowing creators to gain financially from their
Q.6. Provide detailed information on the concept and tools of monetary policy. (2+8 = 10 Marks)
Ans 6.
Concept of Monetary Policy
Monetary policy is the policies taken by a nation’s central bank to manage the supply of money in the country, as well as credit availability as well as interest rates within the economy in order to meet macroeconomic goals. In India the policy of monetary management is conducted through the Reserve Bank of
| SESSION | JAN-FEB 2026 |
| PROGRAM | MASTER OF COMMERCE (M.COM) |
| SEMESTER | II |
| COURSE CODE & NAME | DCM6205 PROJECT PLANNING, APPRAISAL AND CONTROL |
Assignment Set – 1
Q.1. Explain the project identification process and describe the four stages involved in it. (10 Marks)
Ans 1.
Project identification is the foundational stage of the project management life cycle. It is where possible investments or projects are found, analyzed in a first-hand manner, and subsequently selected for further development. It’s the way in that an organization translates its strategies, objectives for environmental analysis and stakeholder requirements into a list of feasible concept ideas that merit effort and time to develop further. If they do not have a thorough project identification process, organizations risk taking on projects that do not match strategies or which provide inadequate returns in
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Q.2. Develop the network diagram and determine the earliest start time and earliest finish time for each activity.
| Activity | Description | Predecessor | Duration (days) |
| A | Design | 10 | |
| B | Procure prototype parts | A | 10 |
| C | Fabricate prototype parts | A | 8 |
| D | Assemble prototype | B, C | 4 |
| E | Test prototype | D | 7 |
| F | Adjust design | E | 6 |
| G | Procure production parts | F | 15 |
| H | Fabricate production parts | F | 13 |
| J | Assemble production unit | G, H | 9 |
Ans 2.
Network Diagram and Forward Pass
Analysis of project networks aids by arranging the activities in their logic so that project completion time can be estimated systematically. Through the forward pass approach every activity is scrutinized from the beginning of the project toward the completion. The activities that do not have predecessors begin with zero. Activities that have predecessors are only able to begin once all previous requirements are comple
Q.3. List the various cost forecasting techniques and explain any two in detail. (10 Marks)
Ans 3.
Cost Forecasting Techniques
Cost forecasting refers to the method of estimating the future costs of a project in different stages of its lifecycle and aiming to enable accurate financial planning, resource allocation and project control decisions. Accurate cost forecasting is essential because it forms the basis of budget establishment, funding decisions, and performance measurement. The most popular methods for cost forecasting that are used for project management comprise Analogous Estimating Parametric
Assignment Set – 2
Q.4. What is a Project Management Information System? Discuss the key considerations in its design, the sub-systems of a PMIS, and the components of those sub-systems. (10 Marks)
Ans 4.
Project Management Information System (PMIS)
The Project Management Information System (PMIS) is a tool, process, and procedures used to collect, store, organise, analyse, and distribute data related to projects that aids in decision making by project executives and other stakeholders through the duration of a project. It offers a centralised database that ensures the right information is available to the right people at the right moment to allow efficient planning, execution controlling, and monitoring of projects’ activities. A well-designed PMIS improves visibility of projects and reduces the gap in information between members of
Q.5. Explain the various phases of contract management. (10 Marks)
Ans 5.
The term “contract management” refers to the complete process of systematically managing contracts from their initial creation through execution to termination, making sure that all parties fulfill their commitments and the company extracts maximum value from each contractual relationship. It is a series
Q.6. Explain the terms: BCWS, BCWP, ACWP, Cost Variance, Schedule Variance (Cost), CPI, SPI. (10 Marks)
Ans 6.
Earned Value Management (EVM) is a method of measure of performance methodology that incorporates scope, schedule, and cost factors to offer an objective evaluation of the project’s overall health. The following are the core metrics of the EVM framework.
BCWS – Budgeted Cost of Work Scheduled
BCWS, also called
| SESSION | JAN-FEB 2026 |
| PROGRAM | MASTER OF COMMERCE (M.COM) |
| SEMESTER | II |
| COURSE CODE & NAME | DCM6206 MANAGEMENT OF FINANCIAL INSTITUTIONS, MARKETS AND SERVICES |
Assignment Set – 1
Q.1. Describe the various types of Money Market Instruments. (10 Marks)
Ans 1.
Money market a section of the financial markets in where short-term financial instruments that have durations of one year at most are exchanged. The market provides the borrower with an efficient mechanism to meet their immediate liquidity requirements. It also gives investors a secured way to use surplus funds over short durations. A variety of different instruments are offered on the market. They each
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Q.2. Describe the different categories of financial services and how do they shape economic activities. (6+4 = 10 Marks)
Ans 2.
Categories of Financial Services
Financial services cover a wide array of tasks that allow the transfer of money between borrowers and savers, reduce financial risk, and enable economic transactions. They can be broadly classified in a variety of categories, based on their function and the type of benefit they offer customers.
Fund-Based
Q.3. Explain the concept of Venture Capital. Discuss the various methods of venture capital financing. (4+6 = 10 Marks)
Ans 3.
Concept of Venture Capital
Venture Capital (VC) is the name of a type of private equity funding offered through professional investors and investment companies to young firms with a high-growth potential who usually are not able to get traditional bank loans because of their absence of cash flow history and collateral
Assignment Set – 2
Q.4. Examine the role of credit rating as a financial service and describe its process. (3+7 = 10 Marks)
Ans 4.
Role of Credit Rating as a Financial Service
The credit rating process is an expert evaluation of the creditworthiness of an organisation, debt instrument or sovereign which is expressed in the form of a standardised alphanumeric symbol which indicates the likelihood of falling into default on financial obligations. Rating agencies for credit, such as CRISIL, ICRA, CARE along with India Ratings within India, and Moody’s, Standard and Poor’s, and Fitch across the globe, provide the service. Credit ratings provide independent, expert opinions
Q.5. Differentiate between factoring and forfeiting. Establish comparison between loan syndication and loan consortium. (5+5 = 10 Marks)
Ans 5.
Factoring vs Forfeiting
Factoring is a type of financial service that allows a business to sell its receivables from trade that are short-term (invoices) to a financier, also known as an factor at a reduced price. The factor advances a large proportion of the invoice’s value in a short time, usually around 80-90 percent and collects the loan from the purchaser upon its maturity. Factoring allows the seller to have
Q.6. Illustrate the concept of Securitization and discuss in detail advantages of securitization. (4+6 = 10 Marks)
Ans 6.
Concept of Securitization
Securitization is a financial process wherein illiquid financial assets such as mortgages, loans trade receivables and credit card receivables, and lease rental are pooled and then converted into marketable security that are then offered to investors on the capital market. This process involves transfer of the pools of assets from the source that is usually an institution or bank that originally created the assets
| SESSION | JAN-FEB 2026 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | I |
| COURSE CODE & NAME | DCM1106 GENERAL ENGLISH |
Set – 1
Q.1. Explain the origin and development of the English language. Analyse the stages in its evolution and evaluate the importance of World English in global communication. (5+5 = 10 Marks)
Ans 1.
Origin and Development of the English Language
English is an Germanic language, which was developed in the British Isles. The roots of the language date way back to the fifth century. Germanic tribes referred to as the Angles, Saxons, and Jutes invaded England. The language they introduced became the name of Old English or Anglo-Saxon. This early form of English was quite different than the contemporary English spoken now. It was
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Q.2. What are sentences? Explain the different types of sentences and analyse the components of a sentence with suitable examples. (2+5+3 = 10 Marks)
Ans 2.
What is a Sentence?
A sentence is an arrangement of words which expresses a complete thought. It needs to contain a subject and a predicate to be the complete sentence. The sentence starts with a capital letter. It ends with a full end, a question mark or an exclamation mark. As an example “The boy plays cricket” is a complete
Q.3. Explain parts of speech with examples. (10 Marks)
Ans 3.
Parts of Speech
Parts of speech refer to the different categories into which words are grouped based on their use in a sentence. There are eight parts of spoken language in English. Every word in the English language belongs to any of these categories.
Noun and
Set – 2
Q.4. Explain the rules of Active and Passive Voice and Direct and Indirect Speech with suitable examples. (5+5 = 10 Marks)
Ans 4.
Active and Passive Voice
In English grammar, voice tells us whether the subject of the sentence takes the action or is the one receiving the action. With active voice, subjects perform the action. In passive voice, the subject takes the decision. Knowing how to use the correct form is essential to writing effectively.
Active voice sentence follows the order subject + verb + object. Examples: “The teacher teaches the students.” The
Q.5. What is vocabulary building? Explain the methods to improve vocabulary and analyse the different types of vocabulary. (2+5+3 = 10 Marks)
Ans 5.
Vocabulary Building
Vocabulary development is the process of learning, and growing the vocabulary that an individual is familiar with and make use of in communicating. A varied vocabulary can help in communicating ideas effectively and gaining a better understanding of others as well as performing
Q.6. Explain the principles, structure, and format of business letters. Analyse the difference between personal and business letters. (2+2+2+4 = 10 Marks)
Ans 6.
Business Letters
Business letters are a formal written communication used in professional settings. This type of letter can be used for placing orders, making complaints, seeking information about products or transferring important information between companies. The business letters should be simple, polite, and professional
| SESSION | JAN-FEB 2026 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | I |
| COURSE CODE & NAME | DCM1107 ECONOMIC THEORY |
Set – 1
Q.1. Elucidate the differences between Micro and Macro Economics. (10 Marks)
Ans 1.
Micro and Macro Economics
Economic research is generally divided into two branches. These are Microeconomics and Macroeconomics. Both of them study the economy however from different perspectives. Recognizing the different aspects of each aids in analyzing economic issues much more effectively.
Microeconomics
Microeconomics deals with the financial behavior of
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Q.2. Examine the Factors affecting Supply of a product. (10 Marks)
Ans 2.
Factors Affecting Supply
Supply refers the number of a good or service which producers are willing and are able to provide for sale with different prices for a given period of time. Supply is not determined just by price. Many other variables affect how much an individual producer is prepared to sell on the market.
Price
Q.3. Explain the concept of the Law of Demand and illustrate its applications with suitable examples. (4+6 = 10 Marks)
Ans 3.
Law of Demand
Demand law is a basic principle of economics. It says that when the price for a product is increased, the value requested by customers decreases and when the cost falls then the amount demanded increases. The inverse relationship between the demand and price is valid in the event that all other elements remain the same. The term “ceteris” means paribus. Demand law can be visualized on graphs using a downward-sloping
Set – 2
Q.4. Discuss the Loanable Funds Theory of Interest in detail. (10 Marks)
Ans 4.
Loanable Funds Theory of Interest
The Loanable Funds Theory is a method of explaining the rates of interest. It was created by economists including Wicksell, Ohlin, Robertson, and other experts. It states that the rate of interest is determined by the demand for loanable funds in the money market. The term “loanable” refers to funds that can be used for lending
Q.5. Describe the Subsistence Theory of Wages and its basic assumptions. (10 Marks)
Ans 5.
Subsistence Theory of Wages
The Subsistence Theory of Wages is one of the first theories in economics. The theory was developed by the classical economists such as David Ricardo and Thomas Malthus. The theory states that wages typically settle at a level that is just enough to allow workers to survive and maintain their families. The minimum amount of money necessary for survival in the bare minimum
Q.6. Describe the Modern Theory of Rent and its main assumptions. (10 Marks)
Ans 6.
Modern Theory of Rent
The Modern Theory of Rent was developed in the late 19th century by Alfred Marshall and other neo-classical economists. As opposed to the classic belief that rent is only applicable to land, the new theory is much broader. The theory says that rent could be earned by any aspect of production, and not only land. Modern theory defines rent as the extra amount an entity earns over its earnings
| SESSION | JAN-FEB 2026 |
| PROGRAM | BACHELOR OF COMMERCE (B.COM) |
| SEMESTER | I |
| COURSE CODE & NAME | DCM1109 BUSINESS ORGANISATION |
Set – 1
Q.1. Describe the main features of a Joint Stock Company. Explain its advantages and disadvantages. (3+4+4 = 10 Marks)
Ans 1.
Joint Stock Company
The joint stock corporation is an organisation in business that divides ownership into smaller units known as shares. Anyone can purchase these shares and be a part owner of the firm. The company is formed under the Companies Act and has a separate legal name. This means that the business can have its own assets, sue as well as be sued under its own name.
Main Features
A joint stock company has various important advantages. One of them is that it has separate legal identity from its members. This is known as corporate identity. In addition, the liability for shareholders is limited to the amount
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Q.2. Write a short note on: A) Primary Sector B) Size of a Business (5+5 = 10 Marks)
Ans 2.
- A) Primary Sector
The primary sector includes every activity that involves removal of sources from the earth. Agriculture is the main component of this industry. Mining, fishing, farming forestry, mining and animal husbandry all fall under this category. In countries that are developing, such as India where a substantial portion of people still depend on the primary sector to earn their living.
The sector is the foundation for the whole economy. It supplies raw materials to industries, as well as food to
Q.3. Discuss in detail the responsibilities of entrepreneurs toward different stakeholders. (10 Marks)
Ans 3.
Entrepreneurs and Their Responsibilities
An entrepreneur is someone who creates and operates an enterprise, taking on financial risks with the expectation of making a profit. In addition to the ability to make money Entrepreneurs also have obligations to various communities in the society. They are referred to as stakeholders. Each
Set – 2
Q.4. Elaborate the various reasons of closure or failure of a company. (10 Marks)
Ans 4.
Reasons for Closure or Failure of a Company
Many businesses fail even after a promising start. Learning the reasons for why companies fail can be crucial in avoiding the possibility of such catastrophes. There are a variety of internal and external reasons that lead to the closure of a company.
Poor Management
Q.5. Elaborate the services provided by AIMO (All India Manufacturers’ Organisation) to its members. (10 Marks)
Ans 5.
All India Manufacturers Organisation (AIMO)
The All India Manufacturers Organisation, also known as AIMO, is one of India’s most revered and oldest industries and trade associations. It was established to promote manufacturing interests across India.
Q.6. Discuss the role of any one Indian business law (of your choice) and its impact on business operations. (5+5 = 10 Marks)
Ans 6.
Companies Act 2013
Companies Act 2013 Companies Act 2013 is one of the major lawful business regulations in India. It replaced the older Companies Act of 1956 and introduced a number of modern changes to control the creation and operation of companies. The law is applicable to every type of business, including private limited companies and public limited corporations and one person compani
| SESSION | JAN 2026 |
| PROGRAM | BACHELOR OF COMMERCE |
| SEMESTER | VI |
| COURSE CODE & NAME | DCM3201 ENTREPRENEURSHIP DEVELOPMENT |
Assignment Set – 1
Q.1. Examine the barriers to entrepreneurship in economic development and suggest suitable measures to overcome them. (10 Marks)
Ans 1.
Entrepreneurship is a vital engine for economic growth, creating jobs, encouraging innovations, producing wealth and accelerating structural transformation. However, numerous barriers inhibit entrepreneurial activity, particularly in developing economies like India. The ability to identify these barriers and prescribe appropriate solutions is critical to creating a strong entrepreneurial environment.
Financial Barriers
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Q.2. Explain the concept, process, and techniques of creativity in entrepreneurship. (10 Marks)
Ans 2.
The ability to create innovative, beneficial innovative and useful ideas by mixing existing knowledge in innovative ways, or by observing problems and opportunities from a variety of angles. In entrepreneurship, creativity isn’t just a creative characteristic, but an ability that enables entrepreneurs to identify potential markets, come up with new products and services, build competitive
Q.3. Discuss business opportunity identification and methods of generating business ideas. (10 Marks)
Ans 3.
Business opportunity recognition is the act of recognizing and analysing situations within markets where needs that are not met, emerging trends, or problems with the system create the possibility for a new venture to yield sustainable profits and value. It is the most critical and foundational skill of
Assignment Set – 2
Q.4. Explain the meaning, importance, and components of a business plan. (10 Marks)
Ans 4.
A business plan is a detailed writing document that details an idea for a new business venture or business activity, explaining the goals, strategies for achieving these goals, the financial resources needed along with budget projections to quantify the expected outcomes. It serves as both an internal roadmap for management as well as an external communication tool for getting investors, lenders and partners.
Meaning of a
Q.5. Analyze strategies for managing growth in new ventures. (10 Marks)
Ans 5.
Controlling growth is among the biggest challenges faced by entrepreneurs who have launched their ventures. While growth is desirable, rapid expansion but can cause significant organizational, financial, and operational stress that could destroy businesses that don’t have the proper systems, leadership and the resources needed to grow efficiently. Deliberate growth management strategies are
Q.6. Explain various exit strategies available to entrepreneurs. (10 Marks)
Ans 6.
An exit strategy is a strategy by which a business owner achieves the profit made by the business by selling ownership to another person or by distributing accumulated value to shareholders. Contrary to common belief that planning for an exit strategy is not a sign of intention to quit the business instead it signifies a logical thought regarding how the value of the venture is ultimately realised by its founders and investors.
Initial Public Offering
A public
| SESSION | JAN 2026 |
| PROGRAM | BACHELOR OF COMMERCE |
| SEMESTER | VI |
| COURSE CODE & NAME | DCM3202 PRINCIPLES AND PRACTICE OF AUDITING |
Assignment Set – 1
Q.1. Answer the following: a) Explain the limitations of financial audits. b) Explain the meaning and types of audit evidence. (5+5 = 10 Marks)
Ans 1.
- a) Limitations of Financial Audits
A financial audit is the independent audit of financial statements to ascertain whether they present a true and fair view of financial standing. While it’s an important task, auditing has several significant limitations the users of the financial statements that have been audited must be aware of.
An audit, in the first place, is conducted through a limited examination of data rather than thorough verification of each transaction. Auditors employ sampling techniques and this implies that any errors or
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Q.2. Describe the procedures an auditor should follow while verifying and valuing fixed assets of a business enterprise. (10 Marks)
Ans 2.
Fixed assets are tangible items owned by an organisation for use in operations rather than for resale. They are a part of the verification process and an integral part of review of the balance sheet since fixed assets usually make up a significant percentage of organisational assets. The auditor must verify both the
Q.3. Write brief notes on: a) Internal Check. b) Benefits of Audit Programme. (5+5 = 10 Marks)
Ans 3.
- a) Internal Check
Internal check is a system of organization in which the performance of a person is automatically monitored continuously by a different person during the course of their duties. The primary objective of internal checking is to detect and prevent errors and frauds at the time of their execution, by dispersing related duties among different employees so that nobody is in complete control of
.
Assignment Set – 2
Q.4. Discuss the qualifications and disqualifications of an auditor of a Public limited company. (10 Marks)
Ans 4.
The appointment of a competent and independent auditor is crucial to the reliability of the financial reporting system. It is the Companies Act, 2013, as well as the Chartered Accountants Act, 1949 both govern the qualifications and who is not qualified to serve as the statutory auditor of any public limited corporation in India.
Qualifications of an Auditor
Section 140
Q.5. Analyse the chief points to keep in mind while undertaking the Audit of Clubs. (10 Marks)
Ans 5.
The clubs are non-profit organizations created mostly to support activities that are social, cultural, recreation or sports activities for their members. Audits for clubs differ in comparison to the audit of commercial entities in several important ways, due to their unique organisational structure in terms of
Q.6. Elaborate on the challenges in auditing the books of local bodies. (10 Marks)
Ans 6.
Local bodies, such as municipal councils, municipal corporations panchayats, urban development authorities, and port trusts perform important public duties and are charged with large public budgets. The auditing of the financial statements of local bodies presents distinctive challenges which differ from those who audit commercial companies or other public sector organizations.
Multiple Regulatory Frameworks
Local authorities are subject to an extensive web of state and federal laws Local authority byelaws, state government
| SESSION | JAN 2026 |
| PROGRAM | BACHELOR OF COMMERCE |
| SEMESTER | VI |
| COURSE CODE & NAME | DCM3203 BUSINESS ENVIRONMENT |
Assignment Set – 1
Q.1. (i) Explain the SWOT analysis and steps involved in the application. (ii) Describe the instruments of monetary policy. (5+5 = 10 Marks)
Ans 1.
(i) SWOT Analysis and Steps in Application
SWOT Analysis can be described as a strategic method of planning that helps to determine the strengths, weaknesses Opportunities, and Threats facing an organisation or a business initiative. It provides a structured approach to assess both the internal strengths of an organisation and the external context in which it operates, enabling informed strategic decision-making.
Strengths are internal positive attributes that give the organisation an advantage over competitors, such as brand reputation or proprietary technology, a highly skilled workforce, or cost
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Q.2. Write a short note on the given topics: (i) Changing profile of the Indian economy (ii) Influence of culture on communication and decision-making. (5+5 = 10 Marks)
Ans 2.
(i) Changing Profile of the Indian Economy
The Indian economy has undergone a dramatic structural transformation over the past three decades, transitioning from a predominantly agrarian, government-controlled economy to a diversified, services-led, and increasingly market-oriented system. In the past prior to 1991, the Indian economy was
Q.3. (i) Describe the characteristics of a mixed economy. (ii) Explain the role of Foreign Direct Investment. (5+5 = 10 Marks)
Ans 3.
(i) Characteristics of a Mixed Economy
The mixed economy is a blend of free market capitalism and government-directed socialism. This allows the market to distribute most resources while reserving a regulatory as well as direct investment role to the state in certain sectors. India operates as a mixed economy, as do most developed nations.
Important characteristics are the coexistence between the public and private sectors, where private enterprises operate competitively throughout the entire spectrum of industry, while public-owned firms
Assignment Set – 2
Q.4. (i) Discuss the different laws impacting the business in India. (ii) “An ideal economy is based on three principles”. Elaborate the statement. (5+5 = 10 Marks)
Ans 4.
(i) Laws Impacting Business in India
The business environment in India is guided by a broad legal framework that includes operation, formation, labour relations, taxation as well as environmental compliance and commercial conduct. In the Companies Act, 2013, Companies Act, 2013 governs incorporation, management, governance and the dissolution of firms and imposes obligations on auditors, directors, and shareholders. The Goods and Services Tax law that consists of CGST, SGST, and IGST Acts governs indirect taxation for the supply of goods as well as services. The law replaces multiple
Q.5. (i) Describe the crisis of June 1991. (ii) Discuss the benefits of privatization. (5+5 = 10 Marks)
Ans 5.
(i) The Crisis of June 1991
The balance of payments as well as the financial crisis of 1991 was the worst economy-related crisis in India’s independence past and served as the catalyst for the massive liberalisation reforms that transformed the Indian economy in the following three decades. In mid-91 Indian reserves for foreign exchange were down to just two weeks’ worth of cover for imports and left the country without enough to finance
Q.6. (i) Explain the concept of globalization and its benefits. (ii) Write a short note on the structure of WTO. (5+5 = 10 Marks)
Ans 6.
(i) Globalisation and Its Benefits
Globalisation is the process that involves increasing economic, social, cultural, and political globalisation of nations driven by the steady reduction in barriers to trade, investment as well as information exchange between national borders. This is the result of the increasing interdependence of national economies through the growth of global trade, trans-border financial flows, immigration,
| SESSION | JAN 2026 |
| PROGRAM | BACHELOR OF COMMERCE |
| SEMESTER | VI |
| COURSE CODE & NAME | DCM3204 DIRECT TAXES |
Assignment Set – 1
Q.1. I. Elaborate on the definition of “Person” under the Income Tax Act, 1961. II. Distinguish between direct and indirect taxes with the help of any five relevant points. (5+5 = 10 Marks)
Ans 1.
- Definition of “Person” under the Income Tax Act, 1961
The word “Person” will be defined under section 2(31) of the Income Tax Act, 1961 and it is given the broadest definition to guarantee that any entity with income gets out of the tax net. The term “person” refers to the following categories: (i) An Individual, meaning a natural human that is male, female, or transgender, either resident or non-resident. (ii) An Hindu Undivided Family (HUF), which is a unique Indian legal entity made up of those who are descended in linear order from one common ancestor as well as their wives and unmarried daughters; (iii) A Company according to the Companies Act, including both Indian companies and foreign companies; (iv) A Firm, including a Limited Liability Partnership (LLP) and a partnership firm; (v) An Association of Persons (AOP) or
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Q.2. Mr Ravi Sharma has the following income during the financial year 2024-25: 1. Income from business in Kolkata managed from the U.S.A., Rs. 25,000 2. Income from pension for services rendered in India received in London, Rs. 15,000 (Computed) 3. Income from assets in Myanmar was received in India at Rs. 10,000. 4. Profit from business in Sri Lanka deposited in a bank there, Rs. 15,000. 5. Income from the profession in Kenya was received there, and it was set up in India for Rs. 15,000. 6. Profit on sale of machinery in India received in Nepal, Rs. 10,000. 7. Interest on the U.K. government securities, half of which was received in India, Rs. 5,000. 8. Untaxed income of the previous year brought in India during the previous year was Rs. 40,000. Calculate the Gross Total Income of Mr Ravi Sharma for the assessment year 2025-26, if he is (i) Ordinarily resident, (ii) Not-ordinarily resident, (iii) Non-resident.
Ans 2.
Rules for Taxability Based on Residential Status
In the Income Tax Act, 1961, the taxability of income depends on the status of residence that the tax payer is in. An Ordinarily Resident (OR) is liable for tax for his worldwide incomewhich includes all income earned, arising, or received anyplace within the world. A Not Ordinarily Resident (NOR) is taxable on the income earned in India, income accruing or arising in India or arising generated by a control or profession set up in India. A Non-Resident (NR) is taxable solely on the
Q.3. Mr Yash was an employee of X Ltd. At the time of leaving X Ltd. He was paid Rs. 3,50,000 as a leave salary, out of which Rs. 77,000 were exempted u/s 10 (10AA). After some time, he joined Y Ltd. He received Rs. 4,12,200 as leave salary at the time of his retirement on 31.12.2025. Compute taxable leave salary by considering below information: 1. Salary from 1.3.2025 to 31.7.2025 Rs.22,600 2. Salary from 1.8.2025 to 31.12.2025 Rs.22,900 3. Duration of service: 14 years 4. Leave entitlement per year is 45 days. 5. Leave availed during service is 90 days. 6. Leave credit at retirement for 18 months.
Ans 3.
Exemption of Leave Salary under Section 10(10AA)
Salary for Leave (Leave Encashment) received at the time of retirement for a non-government employee is exempt from Section 10(10AA)(ii) in the amount of the least of the four limitations listed below. The remaining balance, after deducting the exemption already claimed from X Ltd. is taxable.
Step 1: Calculate Average Monthly Salary (Last 10 months)
Last 10 months
Assignment Set – 2
Q.4. Discuss the deductions expressly permitted in the computation of business income under the Indian Income Tax Act, 1961. (10 Marks)
Ans 4.
In the Income Tax Act, 1961 Profits and gains of a profession or business are figured under Section 28 to 44DB. Sections 30 through 37 explicitly permit deductions of specific expenses for business from the gross earnings for the purpose of calculating taxable business income. Only genuinely incurred business expenses are tax-deductible. The Act distinguishes between revenue expenses (fully tax-deductible) as well as capital expenditures (generally not deductible from income).
Q.5. Mr Arun Gupta provides the following information: He built a house in 2001-02 at the cost of Rs. 2 lakhs for self-residence. On 1st August 2023, he sold his house for Rs. 15,00,000 and purchased a new flat on 1st January 2024 for Rs. 5,00,000. Stamp fee paid Rs. 50,000 for registration. He paid 2% brokerage on the sales and purchase of the property. Compute capital gains. If the new flat is of Rs. 10 Lakhs, how much capital gains shall be taxed?
Ans 5.
Computation of Capital Gains for AY 2024-25
The house was purchased in 2001-02 and sold on 1st August 2023. Since it was held for more than 24 months, it is a Long-Term Capital Asset. Cost Inflation Index (CII) for 2001-02 = 100; CII for 2023-24 = 348 (as notified). Indexed Cost of Acquisition = Rs. 2,00,000 × (348 / 100) = Rs. 6,96,000.
Step 1: Compute Capital Gains
| Particulars | Amount (Rs.) |
Q.6. Compute the Gross Total Income of Mr Rohan for the assessment year 2025-26 based on the given income and loss details. (10 Marks)
| Income | Losses | |
| Taxable income from salary | 2,42,000 | – |
| Income and loss from house property: | ||
| House A | 1,15,000 | – |
| House B | – | 3,30,000 |
| Profit and Loss from Business: | ||
| Business A | 2,28,000 | – |
| Business B | – | 10,000 |
| Business C (speculative) | 11,000 | – |
| Business D (speculative) | – | 23,000 |
| Capital Gains and Losses: | ||
| Short–term capital gains | 6,000 | – |
| Short–term capital loss | – | 28,000 |
| Long–term capital gains | 12,500 | – |
| Income and loss from other sources: | ||
| Income from card games | 13,000 | – |
| Loss from card games | – | 7,010 |
| Loss on maintenance of the horse race | – | 6,000 |
| Interest on securities | 4,000 | – |
Compute the Gross Total Income of Mr Rohan for the assessment year 2025-26.
Ans 6.
Rules for Set-Off of Losses
| The Income Tax Act, 1961, losses from one head may be set off against income of another head (inter-head set-off) with certain restrictions. Key rules: (1) House property loss is able to be offset against any other tax head that is up to. 2,000,000; the balance is carried forward. (2) Losses from business (Income after HP set-off | 42,000 |