11 DE–161 DISTANCE EDUCATION B.Com._C.A_ DEGREE EXAMINATION by suchenfz

VIEWS: 10 PAGES: 27

									 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

								
To top