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SESSION

JUL/AUG 2021

PROGRAM

MASTEROF BUSINESS ADMINISTRATION (MBA)

SEMESTER

I

COURSE CODE & NAME

DMBA104– FINANCIAL AND MANAGEMENT ACCOUNTING

1. Discuss 5 accounting concepts with suitable example of each concept.

Ans.

1. Business separate entity concept

This concept states that business is a separate entity and it is different from the proprietor or the owner. In this concept a company can own assets and incur liabilities in its own name. This separation not only has important legal implication but also has an accounting implication. This enables the business to segregate the transactions of the company from the private transactions of the proprietor(s). It

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2. Prepare trading account of XYZ for the year ending 31 March 2019 from the following information:

Purchases 13,00,000

Sales 15,00,000

Stock (April 1, 2018) 40,000

Wages 30,000

Carriage inwards 14,000

Returns outwards 3,000

Returns inwards 2,500

Freight 15,000

Additional information: Stock on 31 March 2019 was Rs. 1,70,000

Answer:

Trading Account

3. Distinguish between management accounting and financial accounting.

Answer. Financial accounting is the preparation and communication of financial information to outsiders such as creditors, bankers, government, customers,  etc. Another objective of financial accounting is to give complete picture of the enterprise to shareholders. Management accounting on the other hand, aims at preparing and

SET 2

4. The Balance Sheet of Punjab Auto Limited as on 31‐12‐2020 was as follows:

                    120000                             120000   

From the above, compute (a) Debt‐Equity Ratio and (b) Proprietary Ratio.

Answer:

Debt Equity Ratio

The debt-to-equity (D/E) ratio is used to evaluate a company’s financial leverage and is calculated by dividing a company’s total liabilities by its shareholder equity. The D/E ratio is an important metric used in corporate finance. It is a measure of the degree to which a company is financing its operations through debt versus wholly owned funds. More specifically, it reflects the ability of shareholder equity to cover all outstanding debts in the event of a

5. State the purpose or objective of preparing a cash flow statement. Also give any two examples of cash flows from operating activities, investing activities and financing activities.

Answer:

Meaning of Cash Flow Analysis

Cash flow analysis is an important tool of financial analysis. It is the process of understanding the change in position with respect to cash in the current year and the reasons

6. Discuss the steps involved in standard costing. Also state the Differences between Standard Costing and Budgetary Control.

Answer. Following are the steps involved in standard costing…

1. Establishment of standards

It is the first step in the standard costing process. Standards have to be set separately for each item of cost. It needs to be done very meticulously.

2. Comparison

SESSION

JUL/AUG 2021

PROGRAMME

MASTER OF BUSINESS ADMINISTRATION (MBA)

SEMESTER

I

COURSE CODE & NAME

DMBA103-STATISTICS FOR MANAGEMENT

1. Mr. Vijay, a retired government servant, is considering investing his money in two proposals. He wants to choose the one that has higher average net present value and lower standard deviations. The relevant data are given below. Can you help him choosing the proposal?

Answer:

Proposal A

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Q2

A manufacturing firm produces steel pipes in three plants with daily production volumes of 500, 1000 and 2000 units respectively. According to past experience, it is known that the fraction of  defectives output produced by the three plants are respectively 0.005, 0.008 and 0.010. If a pipe is selected from a day’s total production and found to be defective, find out (a) from which plant the pipe comes (b) what is the probability that it comes from first plant?

Answer: 

Que3.Explain the following:

Ans a. Probability Sampling and Non-Probability Sampling

Probability sampling provides a scientific technique of drawing samples from the population. The technique of drawing samples is according to the law in which each unit has a predetermined probability of being included in the sample.

The

SET-II

4. A report says that 80% of India’s females aged 15-59 are not currently engaged in the workforce. A national agency has an opinion that this percentage may be even more. To validate its opinion, the agency did a survey of randomly chosen 1200 females of the age group 15-59 from the different parts of the country and found 228 females working. Do the figures of the survey help the agency in validation of its opinion?

Answer:

The survey shows that around 19% of females are working that matches the expectation of 80% not working women in age of 15-59. 

But this doesn’t helps in real analysis that is the validation of 80% non-workingwomen. 

The real problem here lies in the age group chosen as the 15-21 the most people

Q5. What is regression analysis? Explain steps of performing regression analysis in detail?

The following data shows the yearly sales (in million Rs.) of A2Z- corporation for the last nine years. Develop a regression model.

Answer:

Regression analysis mind set is most mathematically minded method is usually why people shy away from it. This technique is meant for those companies that need in-depth, granular, or quantitative knowledge of what might be impacting sales and how it can be changed in one direction or the other, as necessary.

The regression

6. Four observers determine the moisture content of samples of a powder, each man taking a sample from each of six consignments. Their assessments are given below:

Discuss whether there is any significant difference between consignments. (Useful data: Ftab(5,15):2.96, Ftab(3,15):3.29)

Answer:

Four observers determine the moisture content of samples of a powder, each man taking a sample from each of six consignments. Their assessments are

SESSION

JULY/AUG 2021

PROGRAMME

MASTER OF BUSINESS ADMINISTRATION (MBA)

SEMESTER

I

COURSE CODE & NAME

DMBA106 – HUMAN RESOURCE MANAGEMENT

1. Define Selection and discuss the process of Selection

Ans.

The process of choosing the most suitable candidate for a job from among the available applicants is called selection. This is the most important stage of employment as the concept of the right candidate for right position, takes its final shape here. Selecting the wrong candidates and rejecting the right candidates could prove to be a costly mistake.

The selection process involves a series of steps which help in evaluating the candidates. The selection process in Its Half solved only

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2. Describe Human Resource Planning. Elaborate the process of Human Resource Planning

Ans. Human Resource Planning (HRP) can be defined as the method of ensuring the right number of qualified people, in the right job at the right time to bring the results in an efficient and effective manner.

HRP is understood as the process of forecasting an organisation’s future demand for, and supply of, the right type of people in the right number. It is only after this that the HR department can initiate the

3. Explain the meaning and types of Appraisal Methods

Ans. A performance appraisal is a regular review of an employee’s job performance and contribution to a company. Companies use performance appraisals to determine which employees have contributed the most to the company’s growth, review progress, and reward high-achieving workers. Although there are many different kinds of performance reviews, the most common is a top-down review in which a manager reviews their direct report. Employees who believe the evaluation’s

Q4.Define discipline. Enumerate the steps for disciplinary procedure

Ans. Discipline is employee self-control which prompts him/her to willingly cooperate with the organisational standards, rules, objectives, etc.

Discipline is best defined as the observation of principles, rules or any other laid down procedures, practices, written or otherwise in the organisation by the employees or group of employees, to whom

Q5.Describe the concept of Competency and it’s linkage to various HR systems.

Ans. Competency is defined as “a capacity that exists in a person that leads to a behaviour that meets the job demands within organisational parameters and that in-turn bring about the desired results.”  Competency can also be defined as “an underlying characteristic of a person results in effective and/or superior performance on the job.”

 Competency can be thought of a as a tool that can be used to map ‘best-inclass’ performance–the best performer is always called the competent performer. Competencies are based on Knowledge–

Q6.Elaborate on Rewards & Incentives

Ans. Organisation rewards are those that the employee earns as a result of his employment with the organisation. Most organisations link their reward system to employee performance and commitment to the organisation.

Types of rewards:

• Extrinsic reward – Extrinsic rewards are tangible in nature and are normally under the control of

ASSIGNMENT SESSION   JUL/AUG 2021

PROGRAM   MASTER OF BUSINESS ADMINISTRATION (MBA)

SEMESTER  I

COURSE CODE & NAME DMBA105 – MANAGERIAL ECONOMICS

CREDITS      4

Q1.Define the term ‘managerial economics’. Explain significance of the study of managerial economics?

Ans. Managerial economics is a science that deals with the application of various economic theories, principles, concepts and techniques to business management in order to solve business and management problems. It deals with the practical application of economic theory and methodology in decision-Its Half solved only

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 Que 2. Define production function. State types and functions of production function?

Ans.  A “production function” expresses the technological or engineering relationship between physical quantity of inputs employed and physical quantity of outputs obtained by a firm. It specifies a flow of

Q3. Explain different types of cost?

Ans.   Types of cost

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

Que4. Explain causes of inflation in detail?

AnsI. Demand side

Increase in aggregative effective demand is responsible for inflation. In this case, aggregate demand exceeds aggregate supply of goods and services. Demand rises much faster than supply.

We can enumerate

Q5. Explain different objectives of pricing policies?

1. Profit maximisation in the short term – The primary objective of the firm is to maximise its profits. Pricing policy as an instrument to achieve this objective should be formulated in such a way as to maximise the sales revenue and profit. Maximum profit refers to the highest possible profit. In the short run, a firm not only should be able to recover its total costs, but also should get excess revenue over costs. It may follow skimming price policy, i.e., charging a very high price when the product is
2.  

Q6. Define monetary policy. State the objectives of monetary policy in developing countries?

Ans. Monetary policy deals with the total money supply and its management in an economy. It is essentially a programme of action undertaken by the monetary authorities, generally the central bank, to

Set – I

Q1. What is communication barrier? Describe various kinds of communication barriers and methods to overcome barriers in organizations.            2+8     

Ans 1.

Communication barrier: Communication fails when the message received is not identical to the message that is sent. Several factors could interfere with the exchange of messages.  Figure depicts the barriers to

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Q2.“Premature evaluations and hurried conclusions distort listening.” Discuss in Detail. 10  

Ans:

Premature Evaluation and Hurried Conclusions

Listening patiently until the speaker completes his or her argument is necessary for correct interpretation of an oral message. The listener can distort the intended meaning by prejudging the intentions of the speaker, inferring the final meaning of the message, or giving a different twist to the

Q3.What do you understand by communication flow? Discuss the formal and informal lines of organizational communication with suitable examples.       2+8   

Ans:

Communication flow: A communication network refers to how information flows within the organisation. Information within an organisation generally flows through a system, rather than being a free flow. In the words of Adler, ‘Communication networks are regular patterns of person-to-person relationships through which information flows in an organisation.’ This means that the flow

Set – II

Q4. What is the basic outline of a persuasive letter? Justify the structure of ideas in persuasive letter.           4+6           

Ans:

Persuasive letters: The most common type of persuasive letter is a sales letter addressed to customers, persuading them to buy your company’s product. A sales letter is similar to an advertisement and uses the

Q5. Describe various types of reports? Elucidate the elements of a formal business report.  5+5        

Ans:

Types of Business Reports: Reports can be classified based on several criteria, including there use (progress and financial reports), purpose (informational, analytical and persuasive reports), frequency of

Q6. Discuss various types of resumes. Describe the salient features of a good resume. 5+5     

Ans:

Types of resumes: A resume is a document that summarises your background, educational qualifications, experience and interests. It may be sent not only to current employers, but also to potential employers, who may hire you for a job that has not been announced. From a prospective employer’s point of view, it serves as a screening device, helping to select the most worthy candidates for a particular position and to eliminate the others. From a job seeker’s point of view, the resume conveys how you present your ideas, whether you are organised and

SESSION

JUL/AUG 2021

PROGRAM

MASTER OF BUSINESS ADMINISTRATION (MBA)

SEMESTER

I

COURSE CODE & NAME

DMBA101 – MANAGEMENT PROCESS AND ORGANISATIONAL BEHAVIOUR

Que(1) Define the term Planning. Discuss various steps in Planning.

Ans: Planning can be defined as a basic management function which enables one to select the purpose of the business, and how the resources should be mustered to achieve that purpose to include using the available resources optimally to do that. Planning implies goal setting for the organization keeping in mind the constraints, opportunities, and threats as much as what the person or business which is planning wants to do. Thus, a plan is a blueprint for goal achievement, a blue print that specifies the necessary resource allocations, schedules, tasks, and other actions to Its Half solved only

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Q2.Discuss the concept of Organizing along with importance of the concept.

Ans. The term organisation is used in a generic sense by many to mean anything from a company such as Vodafone to a cultural organisation. The word organising often refers to conducting a party or meeting. But for practicing managers, the term organisation means the formalised and intentional structure of roles and positions.

Organising is a function of the management that follows planning. In order to execute the plan and move towards the goal of the business or any concern, several activities have to be performed. These include human activities, activities by machines, financial activities, marketing of the products and

Q3.What is Controlling? Detail the concept Control as a Feedback System.

Ans Controlling can be defined as measuring and correcting of performance to achieve the organisational goals. According to Brech, “Controlling is a systematic exercise which is called as a process of checking actual performance against the standards or plans with a view to ensure adequate progress and also recording such experience as is gained as a contribution to possible future needs.

Management control is a feedback mechanism much like a thermostat in a refrigerator. What it does is to cut off the

Que 4 What is meant by Motivation? Explain any one theory of Motivation

Ans Motivation is “the process that account for an individual’s intensity, direction,and persistence of effort toward attaining a goal.”

Maslow’s hierarchy of needs theory

According to this theory, proposed by Maslow (1943), human beings have wants and desires which influence their behaviour. Only dissatisfied needs can influence behaviour. The needs follow an order of importance (called hierarchy) and when a lower need is satisfied, he has a need to satisfy a

Q5.Write a detailed note on the term ‘Team’ along with characteristics of an Effective Team.

Ans

A team can be defined as a group of people operating with complementary skills and a high degree of interdependence and accountability to achieve a common and usually difficult goal collectively with authority to execute and the rights to share rewards for the performance.

A team is

Q6. Discuss the concept of Leadership. Detail any one theory of Leadership.

Answer: A simple definition of leadership is that leadership is the art of motivating a group of people to act towards achieving a common goal. This definition of leadership captures the leadership essentials of inspiration and preparation. Effective leadership is based upon ideas but won’t happen unless those ideas can be communicated to others in a way that engages them. In simple words, the leader is the inspiration and the director of the action. He is the person in the group that possesses the combination of personality and leadership skills that makes others want to follow his