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DE–161 11 DISTANCE EDUCATION B.Com.(C.A) DEGREE EXAMINATION, DECEMBER 2010. BUSINESS COMMUNICATION (2005 onwards) Time : Three hours Maximum : 100 marks PART A — (5 8 = 40 marks) Answer any FIVE questions. All questions carry equal marks. 1. List out the various objectives of Communication. 2. Explain the different forms of face to face communication. 3. State the various physical aspects of a business letter. 4. What are trade enquiries? 5. Write a short note on – cancellation of an order. 6. Draft a circular letter from the following information. A provisions store shifting to another address – advantages of new premises – rapid increase in trade – adding two new departments – soliciting further patronage. 7. Define ―Report‖ – what are the characteristics of a good report? 8. Who are travelling salesmen? List out their functions. PART B — (4 15 = 60 marks) Answer any FOUR questions. All questions carry equal marks. 9. What are the principles of communication? 10. What are the points to be stated in a letter of enquiry asking for the price s of certain goods? 1 DE–161 11. Briefly explain the types of banking correspondence. 12. Write down the minutes of a meeting held at the company with imaginary details. 13. Write a circular letter announcing the opening of a new branch. 14. List out the basic principles of Insurance. 15. Discuss on what basis the reports are classified? ———————— DE–162 12 DISTANCE EDUCATION B. Com. (CA) DEGREE EXAMINATION, DECEMBER 2010. BASIC FINANCIAL ACCOUNTING (2005 onwards) Time : Three hours Maximum : 100 marks PART A — (5 × 8 = 40 marks) Answer any FIVE questions. 1. What do you understand by convention? List out various types. 2. Define bill of exchange. Explain its special features. 3. State the difference between receipts and payments account and income and expenditure account. 4. Explain the steps to be taken to convert the single entry system to double entry system. 5. On Jan 1, 2008, a limited company purchases machinery worth of Rs. 1,00,00. On July 1, 2009, it buys additional machinery worth Rs. 46,000 and spends Rs. 4,000 on its erection. Its accounts are closed each year on 30th June. Assuming the annual depreciations to be 10 percent, show the machinery account upto 30th June 2012 under straight line method. 6. Mohan of Chennai consigned 2000 chairs to Chandran of Calcutta at an invoice cost of Rs. 300 each. Mohan paid freight Rs. 20,000 and insurance Rs. 3,000. During the voyage 200 chairs were totally damaged by fire and had to be thrown overboard. Chandran took delivery of the remaining chairs and paid Rs. 28,800 as customs duty. He sold 1,600 chairs at Rs. 440 each after 2 DE–161 incurring expenses on go down rent and advertisement amounting to Rs. 4,000. Calculate value of closing stock. 7. Explain the accounting treatment for transfer from debtors‘ ledge to creditors ledger. 8. A partner has withdrawn the following sums of money during the half year ending 31st Dec., 2008. Rs. 1st August 2,000 18th August 200 3rd October 50 18th December 1,000 Find the average due date. PART B — (4 × 15 = 60 marks) Answer any FOUR questions. 9. Mr. X gives the following information as 31.3.2008 Rs. Rs. Capital 50,000 Purchases 48,000 Trade creditors 10,000 Discount received 400 Bills payable 1,000 Buildings 10,000 General Reserve 5,000 Plant and Machinery 15,000 Provision for bad debts 1,000 Book debts 16,400 X’s current a/c (Cr) 450 Bank balance (Dr). 3,400 Sales 75,000 Investments (4%) 10,000 Discount allowed 750 Bills Receivable 2,500 Stock (1.7.97) 15,000 Wages and salaries 13,000 Audit fees 2,000 Repairs and Renewable 1,800 Office expenses 2,000 Interest paid 700 Furniture 2,500 Bad debts recovered 200 The value of stock on hand on June 30, 2008 was Rs. 18,000. During June 1998, there was a fire which destroyed goods worth Rs. 3,500. The insures admitted to a claim for Rs. 2,500. This amount has not been received and no entries have been passed yet. Buildings and plant machinery are depreciated at 2% and 10% p.a. respectively. Rs. 2,000 is to be transferred to General Reserve out of profits if any. The manager is entitled to a commission of 10% of 3 DE–161 net profits after charging his commission. Prepare trading and profit and loss account and balance sheet as on 31.3.2008. 10. Hari draws a three months bill on Krishna for Rs. 1,000 on 1 st January 2009. Krishan accepts the bill and returns it to Hari who discounts it with his bankers at 5%. On 15th March, 2009, Krishna, not being able to meet the bill, offers Hari Rs. 400 and asks him to draw another bill for three months for the balance plus interest at 5%. Hari aggress to this arrangement but before the second bill becomes due, Krishan becomes bankrupt. Pass Journal entries in the books of both parties. 11. The receipts and payments accounts for the year ended 31.12.09 showed a debit entry of Rs. 10,000. From the following information available, its is found that Subscription outstanding on 31.12.08 was Rs. 2,000 Subscription outstanding on 31.12.09 was Rs. 4,000 Subscription received in advance on 31.12.08 was Rs. 3,000 Subscription received in advance on 31.12.09 was Rs 2,000. Calculate the income from subscription for the year ending 31.12.09 12. Mr. Y keeps his books by single entry system. On April, 1997, he started his business with a capital of Rs. 90,000. On March 31, 1998 the position was as follows : Sundry Creditors Rs. 40,000 Cash in hand Rs. 2,500; Cash at bank Rs. 25,000; Sundry debtors Rs. 62,000; Stock Rs. 2,500; Plant Rs. 30,000. Y drew Rs. 20,000 from the business during the year and introduced an additions capital of Rs. 20,000. You are required to ascertain the profit and loss made by him during the year. 13. Ramesh brothers consigned 100 scooters each costing Rs. 4,000 to Market brother. Ramesh brothers spent Rs. 50,000 towards freight and insurance. During transits, 5 scooters were badly damaged and the insurance company accepted the claim of Rs. 18,000 only. Makesh brother took delivery of the remaining scooters and spent Rs. 1900 towards direct expenses and Rs. 800 towards indirect expenses. They are entitled to 5% commission on ales. Eighty scoters were sold at Rs. 4,500 each. Show Ledger in the books of both the parties. 14. Prepare sales ledger adjustment account and the general ledger adjustment a/c from the following : Rs. Balance of debtors on 1.12.08 16,000 4 DE–161 Credit sales 45,000 Cash sales 10,000 Cash received from customers 40,000 Discount allowed 1,000 Bills receivable dishonoured 2,000 Bills receivable received 5,000 Bad debts written off 800 Transfer to bought ledger 3,000 15. What is joint bank account? How are entries regarding joint venture passed? ———————— DE–163 13 DISTANCE EDUCATION B.COM (CA) DEGREE EXAMINATION, DECEMBER 2010. PRINCIPLES OF MANAGEMENT (2005 onwards) Time : Three hours Maximum : 100 marks SECTION A — (5 × 8 = 40 marks) Answer any FIVE questions. 1. Distinguish between "Administration" and "Management". 2. Explain the Nature of Planning. 3. What is Budget? Explain its nature. 4. Explain Delegation of Authority. 5. Explain the Principles of Organisation? 6. What is meant by Job Evaluation? 7. Define Morale. Explain its significance. 8. What are the objectives of Coordination? SECTION B — (4 15 = 60 marks) 5 DE–161 Answer any FOUR questions. 9. Explain the features of Systems Approach. 10. Discuss the 'Principles of Planning'. 11. "Delegation of Authority is the key to organisation" – Comment. 12. Discuss Herzberg's Theory of Motivation. 13. Write a notes on: (a) Job Analysis (b) Job Description (c) Merit Rating. 14. Discuss the "Principles of Effective Communication". 15. Illustrate the principles of Coordination. ———————— DE-164 14 DISTANCE EDUCATION B.Com.(CA) DEGREE EXAMINATION, DECEMBER 2010. OFFICE AUTOMATION (2005 onwards) Time : Three hours Maximum : 100 marks PART A — (5 8 = 40 marks) Answer any FIVE questions. 1. How will you use office assistance? 2. Explain how will you rename, copy and move a document in windows. 3. (a) What is indenting? Write a note on it. (4) (b) What is alignment? Explain it. (4) 6 DE–161 4. Explain how will you create and use tables in MS-WORD. 5. Write short notes on (a) Excel Autofill. (4) (b) Copying formulas. (4) 6. Explain how will you format text and numbers in MS-Excel. 7. (a) Explain how will you edit records in a table of ACCESS. (4) (b) Write a note on record sorting. (4) 8. How will you create binders in MS power point? Explain. PART B — (4 15 = 60 marks) Answer any FOUR questions. 9. Write a detailed note on windows and office programs. 10. (a) Explain how will you format a document in MS WORD. (8) (b) How will you insert a picture into a document and resize it. (7) 11. (a) What is worksheet? What are the components of a worksheet window? (4) (b) How will you change row and column width of a worksheet. (4) (c) What do you know about excel chart? (7) 12. (a) What is a database? What are the types of fields supported by MS- ACCESS? (5) (b) What is a query? Write a detailed note on queries. (10) 13. (a) What is a slide? Write any 3 applications of MS POWERPOINT. (2+3) (b) How will you create presentation from a word outline. (5) (c) How will you crate a word handout from presentation. (5) 14. Write the features of Ms-outlook. (15) 15. Explain the following 7 DE–161 (a) Functions in Excel(any 4) (8) (b) Access reports. (7) —————— DE–165 21 DISTANCE EDUCATION B.Com.(C.A.)/B.Com.(C.A.) (Lateral) DEGREE EXAMINATION, DECEMBER 2010. ELEMENTS OF MARKETING (2005 onwards) Time : Three hours Maximum : 100 marks SECTION A — (5 8 = 40 marks) Answer any FIVE questions. All questions carry equal marks. 1. Describe the features of Industrial goods? 2. What do you mean by consumer orientation? Is consumer orientation important in a sellers market? 3. What is market segmentation? What are its benefits? 4. What do you understand by Product Mix? 5. What is Branding? What are its advantages? 6. What factors should a firm consider in setting prices for a new product? 7. What is Physical Distribution of goods? Describe its objectives. 8. Explain the objectives of Sales Promotion. SECTION B — (4 15 = 60 marks) Answer any FOUR questions. All questions carry equal marks. 8 DE–161 9. Describe the different approaches to the study of Marketing. 10. Explain the importance of Consumer behavior in marketing. State the factors influencing it. 11. What is marketing mix? Explain the process of determining the marketing mix. 12. What do you understand by Product Planning? Discuss briefly the problems of introducing a new product. 13. What is meant by product life cycle? Explain its stages. 14. What are demand oriented and consumer oriented pricing? Which do you recommend for a new product? 15. Define Advertising. Explain its objectives. ———————— DE-166 22 DISTANCE EDUCATION B.Com (C.A.)/B.Com. (C.A.) (Lateral) DEGREE EXAMINATION, DECEMBER 2010. COMMERCIAL LAW (2005 onwards) Time : Three hours Maximum : 100 marks SECTION A — (5 8 = 40 marks) Answer any FIVE questions. All questions carry equal marks. 1. Define contract. List the essentials of a valid contract. 2. Explain the legal rules regarding consideration. 3. Explain the rights and duties of the bailor. 4. How are goods classified under the Sale of Goods Act? 9 DE–161 5. Distinguish a conditions from a warranty. 6. Write a note on ‗Material alteration of instruments‘. 7. Define arbitration. Explain the arbitration in suits. 8. Explain different types of common carriers. SECTION B — (4 15 = 60 marks) Answer any FOUR questions. All questions carry equal marks. 9. Define free consent. Explain various causes of flow in consent. 10. Discuss the remedies that are available to the affected party in case of breach of contract. 11. Describe different modes of termination of agency. 12. Explain the provisions of the sale of Goods Act with respect of delivery of goods. 13. What is endorsement? Explain different types of endorsements. 14. Define partnership. Explain the test of partnership. 15. What are the various essentials of an insurance contract? ——————— DE–167 23 DISTANCE EDUCATION B.Com. (C.A.)/B.Com. (C.A.) (Lateral) DEGREE EXAMINATION, DECEMBER 2010. BANKING – THEORY, LAW AND PRACTICE (2005 onwards) Time : Three hours Maximum : 100 marks SECTION A — (5 8 = 40 marks) 10 DE–161 Answer any FIVE questions. All questions carry equal marks. 1. What is branch banking? Explain its advantages. 2. How are the assets classified in banking companies? 3. Explain the types of selective credit control measures. 4. Discuss the difference between endorsement in blank and full. 5. Briefly explain the essentials of a cheque. 6. How commercial banks render financial assistance to business houses? 7. Explain the composition of the Indian money market. 8. What is a promissory notes? Who are the parties to the promissory notes? SECTION B — (4 × 15 = 60 marks) Answer any FOUR questions. All questions carry equal marks. 9. Explain the functions of commercial banks. 10. What is meant by crossing of a cheque? Explain its types. 11. State and explain the protection offered by the Negotiable Instrument Act 1881, to the paying banker. 12. Who is a holder and holder in due course? Enumerate their difference. 13. What are the different instruments traded in Indian money market? 14. What is meant by credit creation? Explain its mechanism. 15. What are the reasons for and against the nationalisation of banks? ––––––––––––––– DE–168 24 11 DE–161 DISTANCE EDUCATION B.Com. (CA)/B.Com. (CA) (Lateral) DEGREE EXAMINATION, DECEMBER 2010. C PROGRAMMING (2005 onwards) Time : Three hours Maximum : 100 marks PART A — (5 × 8 = 40 marks) Answer any FIVE questions. All questions carry equal marks. 1. Explain the basics of sorting with an example 2. Illustrate the operators used in C with ex(amples 3. How do you declare an array and store elements in an array? Discuss with examples. 4. Write a C program for finding biggest of N numbers. 5. Illustrate Structure in C with neat example. 6. What do your mean by recursion? Write a C program for finding factorial of a given number using recursion. 7. Explain the method of passing pointers as arguments to functions with example. 8. Discuss the method of reading and writing the contents of a file with an example PART B — (4 × 15 = 60 marks) Answer any FOUR questions. All questions carry equal marks. 9. Discuss the structure of a C program with a sample program. 10. Explain I/O functions in C with examples 11. Discuss conditional branching statements in C with neat examples. 12. Differentiate between call by value and call by reference with examples. 12 DE–161 13. Illustrate storage classes in C with examples 14. Write a C program to prepare student mark statement using File concept. 15. Discuss in detail about macro substitution and conditional substitution ———————— DE–169 31 DISTANCE EDUCATION B.Com.(CA)/B.Com. (CA) Lateral DEGREE EXAMINATION, DECEMBER 2010. ADVANCED ACCOUNTANCY (2005 onwards) Time : Three hours Maximum : 100 marks PART A — (5 8 = 40 marks) Answer any FIVE questions. All questions carry equal marks. 1. What is meant by dissolution of partnership firm? State how and under what circumstances a firm may be dissolved. 2. Explain the legal position of hire purchase system. Also state the accounting treatment of repossessed goods on default made by hire purchaser. 3. What is department accounts? State its objects. Explain the basis of allocation in indirect expenses over various departments. 4. What are the conditions for redemption of preference shares? 5. Mithilesh Kumar Ltd invited applications for 10,000 shares of Rs. 100 each at a discount of 6% payable as follows : On application Rs. 25 On allotment Rs. 34 13 DE–161 On first and final call Rs. 35 The applications received were for 9,000 shares and all of these were accepted. All money due were received except the first and final call on 100 shares which were forfeited. 50 shares were reissued @ Rs. 90 as fully paid. pass journal entries. 6. Aarthy Ltd has purchased a machinery on hire purchase system from Pranesh Kumar Ltd. The terms are that Aarthy Ltd would pay Rs. 20,000 down on signing of the agreement and 4 annual instalments of Rs. 11,000 each commencing from the beginning of the next year. Aarthy Ltd charged depreciation at the rate of 10% p.a. On cost under diminishing balance method. Pranesh Ltd charged interest @ 10% p.a. in their hire purchase contract. Prepare machinery account and Pranesh Kumar Ltd for 5 years in the books of Aarthy Ltd. 7. Fire occurred in the premises of Sanchana Doss Ltd Tirunelveli on 20 th March 2010. They have taken out a fire policy of Rs. 1,00,000. Covering its stock and the policy was subject to average clause. From the following particulars ascertain the claim to be lodged. Rs. Stock on 1.1.2009 90,000 Purchases during the year 3,65,000 Purchases less returns during the year 2009 5,000 Stock 31.12.2009 1,26,000 Sales for the year 2009 4,10,000 Sales returns during the year 2009 10,000 Purchases from 1.1.2010 to date of fire 84,000 Sales from 1.1.2010 to date of fire 1,03,000 Sales returns from 1.1.10 to date of fire 4,000 Value of stock saved 19,800 It was the practice of the concern to value stock at cost less 10%. 8. The balance sheet of Athitha Doss Ltd Chennai as on 31.12.2009 was as follows : Liabilities Rs. Assets Rs. 2000 preference shares Good will 15,000 of Rs. 100 each 2,00,000 Free hold property 2,00,000 4,000 equity shares of Machinery 3,00,000 Rs. 100 each 4,00,000 Stock 50,000 5% debentures 1,00,000 Debtors 40,000 Bank over draft 50,000 Profit and L oss a/c 2,45,000 14 DE–161 Creditors 1,00,000 8,50,000 8,50,000 The company got the following scheme of capital reduction approved by court: (a) Preference shares to be reduced to Rs. 75 per share, fully paid and equity share to Rs. 37.50. (b) The debenture holders took over stock and debtors in full satisfaction of the amount due to them. (c) Good will a/c is to be eliminated. (d) Freehold property to be depreciated by 50%. (e) Value of machinery to be increased by Rs. 50,000. Give journal entries and prepare revised balance sheet. PART B — (4 15 = 60 marks) Answer any FOUR questions. All questions carry equal marks. 9. Briefly explain the different methods of redemption of debentures. 10. Write notes on the following : (a) Amalgamation. (b) Absorption. (c) Reconstruuction. (d) Purchase consideration. 11. Explain the differences between Branch and Departmental Accounts also state the methods of preparing branch accounts. Explain them. 12. A,B,C and D were partners sharing profits in the ratio of 3:2:3:2. Their balance sheet on the date of dissolution was as follows : Liabilities Rs. Assets Rs. A's capital 20,000 Assets 34,000 B's capital 10,000 C's capital 12,720 Reserve fund 8,000 D's capital 3,280 Creditors 12,000 50,000 50,000 On the above date C becomes insolvent and was able to contribute only 50 paise in the rupee. Assets realised Rs. 25,000. Realisation expenses amounted to Rs. 800. Make ledger accounts. 15 DE–161 13. From the following particulars relating to a branch for the year ended 31.12.2009. Prepare branch account in the need office books : Stock at the branch on 1.1.2009 15,000 Debtors at the branch on 1.1.2009 30,000 Petty cash at the branch 1.1.2009 300 Goods sent to branch during 2009 2,52,000 Cash sales 2009 60,000 Received from debtors 2009 2,10,000 Credit sales during 2009 2,28,000 Cheques sent to branch during 2009 : For salaries 9,000 For rent 1,500 For petty cash 1,100 11,600 Stock at branch on 31.12.2009 25,000 Petty cash 31.12.09 200 Goods returned by branch 2,000 Debtors as on 31.12.2009 48,000 14. Nellai Ltd agreed to acquire the business of Rose Ltd on 31 December 2009. The summarised Balance sheet of Rose Ltd on the date as follows : 1,20,000 equity shares of Rs. 10 12,00,000 Good will 2,00,000 General reserve 3,40,000 Land 10,80,000 Profit and loss a/c 2,20,000 Machinery 2,00,000 8% debentures 2,00,000 Stock 3,36,000 Creditors 40,000 Debtors 72,000 Cash 1,12,000 20,00,000 20,00,000 The consideration payable by Nellai Ltd was agreed as follows : (a) A cash payment to Rs. 5 for every share of Rs. 10 in Rose Ltd. (b) The issue of 1,20,000 Rs. 10 shares fully paid in Nellai Ltd having agreed value of Rs. 15 per share. (c) The issue of such amount of fully paid 7% debentures of Nellai Ltd at Rs. 96 is sufficient to discharge 8% debentures of Rose Ltd at a premium of 20%. Cost of liquidation of Rose Ltd Came to Rs. 10,000. You are required to show the necessary ledger accounts in the books of Rose Ltd. 15. On 1.1.2005 Rama Collieries Ltd leased a piece of land agreeing to pay a minimum rent of Rs. 2,000 in the first year, Rs. 4,000 in the second year and 16 DE–161 thereafter Rs. 6,000 per annum merging into a royalty of 40 paise per tonne with power to recoup short workings over first three years only. The figures of annual output for 4 years to 31.12.2005 were Rs. 1,000, 10,000, 18,000 and 20,000 tonnes respectively. Record these transactions in the Ledger of the company. ———————— DE–170 32 DISTANCE EDUCATION B.Com.(C.A)/ B.Com.(C.A) (Lateral) DEGREE EXAMINATION, DECEMBER 2010. AUDITING (2005 onwards) Time : Three hours Maximum : 100 marks PART A — (5 8 = 40 marks) Answer any FIVE questions. 1. What is auditing? What are its advantages? 2. Distinguish between continuous audit and periodical audit. 3. What do you mean by internal audit? What are the purpose of internal audit? 4. Discuss the responsibility of an auditor for Balance Sheet Values. 5. State the objects of a share transfer audit. 6. What is depreciation? Discuss the necessity for providing depreciation. 7. Briefly explain special audit? 8. What are the steps to be taken by auditor to verify the item ‗preliminary expenses‘? PART B — (4 15 = 60 marks) Answer any FOUR questions. 9. Explain the objectives of an audit Programme and how it is to be prepared. 17 DE–161 10. Describe a system of internal check in respect of wage payment suitable for a large manufacturing concern. 11. Discuss the duty of an auditor in relation to the verification of stock in trade. 12. What are the powers, duties and responsibility of auditors as envisaged by the Company Act? 13. Briefly summarize the legal position of profits available for dividend. 14. What are the things to be considered for conducting an investigation on behalf of an individual proposing to buy a running trading concern? 15. What is vouching? How would you vouch the cash book? ———————— DE-171 33 DISTANCE EDUCATION B.Com(CA)/B.Com.(CA)(Lateral) DEGREE EXAMINATION, DECEMBER 2010. COST ACCOUNTING (2005 onwards) Time : Three hours Maximum : 100 marks SECTION A — (5 8 = 40 marks) Answer any FIVE of the following. 1. Explain the advantages of cost accounting. 2. Enumerate the essential of material control. 3. What is labour turnover? How can it be reduced? 4. Explain the need for reconciliation of cost and financial accounts. 5. What is the purpose of charging inter-process profits? 6. Write down the limitations of standard costing. 7. State the advantages of cost ledgers. 18 DE–161 8. Find out the EOQ from the following particulars: Annual Usage : Rs.1,20,000 Cost of placing and receiving one order Rs.60 Annual carrying cost : 10% of inventory value. SECTION B – (4 15 = 60 marks) Answer any FOUR of the following: 9. Draw a statement of cost from the following particulars. Opening Stock : Rs Materials 2,00,000 work-in-progress 60,000 Finished goods 5,000 Closing stock: Materials 1,80,000 work-in-progress 50,000 finished goods 15,000 Materials purchased 5,00,000 Direct wages 1,50,000 Manufacturing expenses 1,00,000 Sales 8,00,000 selling and distribution expenses 20,000 10. Two components ‗X‘ and ‗Y‘ are used as folloes: Minimum Usage : 50 units per week each Maximum Usage :150 units per week each Normal usage : 100 units per week each Ordering quantities: X – 600 units Y – 1000 units Delivery period: X – 4 to 6 weeks Y – 2 to 4 weeks Calculate for each component: (a) Reordering level (b) maximum level (c) minimum level (d) Average stock level 11. From the following particulars, calculate the earnings of workers ‗A‘ and ‗B‘ under piece rate system and Taylor's differential piece rate system. 19 DE–161 standard time allowed – 10 units per hour Normal time rate per hour – Re.1 Differentials to be applied. 80% of piece rate when below standard 120% of piece rate at or above standard In a day of 8 hours ‗A‘ produced 75 units. ‗B‘ produced 100 units. 12. A factory turns out two types of electric mosquito repelients viz deluxe and janata. The cost of materials and labour is as follows: Deluxe Janata Materials per unit 12.50 7.50 Direct wages per unit 10.00 6.00 Selling price per unit 50.00 30.00 Works on cost is charged at 100% of wages and office on cost at 25 % of works cost, 200 units of deluxe and 500 units of janata mosquito repellents were produces and sold. If actual works expenses amounted to Rs.4,800 and office expenses Rs.4,200. Prepare a reconciliation statement. 13. The product of a manufacturing concern passes through two process ‗A‘ and ‗B‘ and then to finished stock. It is ascertained that in each process normally 5% of the total weight is lost and 10% is scrap which form process ‗A‘ and ‗B‘ realizes Rs. 80 per ton and Rs.200 per ton respectively. The following are the figures relating to both the processes. Processes Process ‗A‘ process ‗B‘ Materials in tons 1,000 70 cost of materials per ton(Rs) 125 200 Wages (Rs) 28,000 10,000 Manufacturing expenses (Rs) 8,000 5,250 output (tons) 830 780 Prepare process cost accounts showing cost per ton of each process. There was no stock or work-in-progress in any process. 14. Compute all the possible material variances. Material std qty kg std price Rs. Actual qty Actual price X 20 5.00 24 4.00 20 DE–161 Y 16 4.00 14 4.50 Z 12 3.00 10 3.25 48 48 15. State the merits and demerits of integral accounting. —————— DE-172 34 DISTANCE EDUCATION B.Com. (C.A.)/B.Com. (C.A.) Lateral DEGREE EXAMINATION, DECEMBER 2010. WEB DESIGNING AND ITS APPLICATIONS (2005 onwards) Time : Three hours Maximum : 100 marks SECTION A — (5 8 = 40 marks) Answer any FIVE questions. 1. Describe Internet and explain how it works. 2. List the steps to create E-mail ID. 3. Explain any four text formatting tags in HTML with example. 4. Discuss briefly about cascading style sheets. 5. Explain how to create anchors hypertext and image anchor in html. 6. List the steps for creating a table with links. 7. Explain the steps to create dynamic pages using CSS. 8. Discuss the usage of templates in Front Page. SECTION B — (4 15 = 60 marks) Answer any FOUR questions. 9. What is Http? Explain the uses of browsers in Internet. 21 DE–161 10. What is HTML? Explain any 5 html tags with proper syntax and suitable example. 11. Create a table in html which displays your class time table. Use cell spacing, cell padding, background colour. 12. What is Front Page? Explain how to create a webpage using Front Page tools with eg. 13. Explain how to create dynamic webpage using front page with eg. Also explain how to embedd multimedia, graphics to a web page. 14. Design a complete webpage using frame and frame set which displays purchase order details and invoice details. 15. Develop a web page to publish your curriculum vitae. —————— DE–999 15 DISTANCE EDUCATION B.Com. (CA) DEGREE EXAMINATION, DECEMBER 2010. LAB I — MS OFFICE Time : Three hours Maximum : 100 marks Answer any TWO questions. Each question carry 50 marks. Candidate has to choose ONE from MS Word and another ONE from either MS-Excel or MS-Access by lot system. MS WORD 1. Crate a new document and type the letter. (50) VK Towers, Mumbai, 12th April 2009 To M/S Asath Paper Traders Gurgaon, Mumbai – 400 008. Dear Sir, 22 DE–161 I want the following items as soon as possible : (a) 50 bundles of A4 size papers (b) 10,000 OHP sheets. According on receipt of these items, the bill will be cleared within 7 days. Thanking You Yours truly Ratan Lan 2. (a) Type the text ‗‗Distance Education‘‘ and change it into (i) Small letter (ii) Upper case (iii) Strike through (iv) Hidden style. (v) Italic. (25) (b) Change the following text into different font style, size and bold formats : (25) ‗‗Microsoft Word‘‘ Cut here 3. Create a mailmerge for sending for PGDCA students to attend the personal contact programme by post. (50) Cut here 4. (a) Type an essay about ‗‗India‘‘ and perform : (25) (i) Centering the paragraph (ii) Left and right align (iii) Change line spacing (iv) Changing paragraph margins (v) Changing spacing before and after paragraph. (b) Type some points about your school life and apply various bullet styles. (25) Cut here 5. Create a table with data : (50) Product Name Price per piece Quantity on Hand 23 DE–161 MS – EXCEL 6. To prepare the salary details of Employee : (50) S. No. Employee Basic Deductions Additions Net Name salary Salary PF LIC DA HRA Cut here 7. Prepare student mark details and analyse it. Register Name Subject 1 Subject Subject Total Avg. Result Number 2 3 (a) Calculate total and average (b) Display rank details (c) Print the result, if marks in subject 1 > = 35 and subject 2 > = 35 and subject 3 > = 35, as ‗‗pass‘‘ else print ‗fail‘. (50) Cut here 8. Draw a pie chart for the following childbirth details of various : (50) States in 2008 TN AP Kerala Karnataka Jan. Feb. " " Dec. MS – ACCESS 9. Create patient table with the fields : (50) Fields Data type Patient name Text Date of birth Date Disease Text Doctor name Text 24 DE–161 (a) Add 10 records (b) Display records for disease and name of the patient (c) Display details of patient whose are having ‗‗fever‘‘. (d) Display records with Doctor name alone (e) Display disease above for all records. Cut here 10. Create passage table with the following fields : (50) Field Name type Passenger name Text Address Text Age Number Gender Text Source Text Destination Text (a) Add 10 records (b) Display passenger details whose sources ‗‗Karaikudi‘‘ (c) Display passenger and address for all records. (d) Display age alone for all records. (e) Display gender and name for all records. ––––––––––––––– DE–1000 25 DISTANCE EDUCATION B.Com. (C.A)/B.Com. (C.A) (Lateral) DEGREE EXAMINATION, DECEMBER 2010. LAB II — C PROGRAMMING (2005 Onwards) Time : Three hours Maximum : 100 marks Examiner has to select ONE question by lot to each candidate. 1. (a) Write a C program to calculate Simple Interest. Cut here 25 DE–161 (b) A man is paid at the hourly rate of Rs. 15/-per hour for the first 45 hours worked. Thereafter, overtime is paid at 1.5 times the hourly rate for the next 25 hours and 2 times the hourly rate for further hours worke d per week, calculate and print his gross weekly wage. 2. (a) Write a C program to calculate Compound Interest. (b) Write a C program to input a basic pay and calculate Cross pay and Net pay. INCOME : HRA = 15% of basic pay DA = 90% of basic pay Gross pay = Basic pay + DA + HRA DEDUCTIONS : PF = 10% of basic pay WCharge = 200 Deductions = PF + Wcharge NET. PAY = Gross Pay – Deductions Cut here 3. (a) Write a C program to Calculate Simple Interest. (b) Write a C program to compute commission earned by a salesman according to the scheme given below : Sales amount Commission % Upto Rs. 1,000 0 Above 1000 upto 5000 5 Above 5000 10 Cut here 4. (a) Write a C program to input a temperature in Celsius and find the corresponding temperature in Fahrenheit. Use the formula f = 9/5 * C + 32 (b) There are 10 students in an class. Their names and marks in three different subjects are given. If a student takes more than 40 marks in 26 DE–161 each subject, then he is declared ‗PASS‘ otherwise ‗FAIL‘. Write a C program to do the above. 5. (a) Write a C program to convert a given number into words for numbers 1 to 5. (b) Write a C program to accept two strings. Assign a string to another variable, concatenate the two strings and find the length of concatenated string. Cut here 6. (a) Write a C program to print the all ASCII characters. (b) There are 10 students in a class. Their names and marks in three different subjects are given. If a student takes more than 40 marks in each subject, then he is declared ‗PASS‘ otherwise ‗FAIL‘. Write a C program to do the above. 7. (a) Cut here Write a C program to find simple and compound interests using function. (b) Write a C program to accept and display your address using structure. Cut here 8. (a) Write a C program to convert a given number into words for numbers 1 to 10. (b) Write a C program to sort ten names. Cut here 9. (a) Write a C program find the biggest and smallest of given 10 numbers. (b) Write a C program to find the factorial of given number using Function declaration. 10. (a) Write a C program to find square root, square and cube of any number. (b) Write a C program to accept two strings. Assign a string to another variable, concatenate the two strings and find the length of concatenated string. ———————— 27 DE–161
"11 DE–161 DISTANCE EDUCATION B.Com._C.A_ DEGREE EXAMINATION "