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English

Uploaded by

ryzen5173
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© © All Rights Reserved
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Bachelor of Commerce with Major in Account & Finance [B.

Com (A & F)]


Bachelor of Commerce with Major in Finance & Cost Accounting [B.Com (F & CA)]
Bachelor of Commerce with Major in Corporate Affairs and Administration [B.Com (CA&A)]

ASSIGNMENT
2021-2022

Collaborative Programme
(ICAI – ICWAI – ICSI)

ECO-12: Elements of Auditing


ECO-13 : Business Environment
AED–01: Export Procedures and Documentation

For July 2021 and January 2022 Admission


Cycle

School of Management Studies


Indira Gandhi National Open University
Maidan Garhi, New Delhi -110 068
ASSIGNMENT- 2021-22

Dear Students,

As explained in the Programme Guide, you have to do one Tutor Marked Assignment in this
Course.

Assignment is given 30% weightage in the final assessment. To be eligible to appear in the Term-
end examination, it is compulsory for you to submit the assignment as per the schedule. Before
attempting the assignments, you should carefully read the instructions given in the Programme
Guide.

This assignment is valid for two admission cycles (July 2021 and January 2022). The validity is
given below:

1. Those who are enrolled in July 2021, it is valid up to June 2022.

2. Those who are enrolled in January 2022, it is valid up to December 2022.

You have to submit the assignment of all the courses to The Coordinator of your Study Centre. For
appearing in June Term-End Examination, you must submit assignment to the Coordinator of your
study centre latest by 15th March. Similarly for appearing in December Term-End Examination,
you must submit assignments to the Coordinator of your study centre latest by 15th September.
TUTOR MARKED ASSIGNMENT
COURSE CODE : ECO-12
COURSE TITLE : ELEMENTS OF AUDITING
ASSIGNMENT CODE : ECO-12/TMA/2021-22
COVERAGE : ALL BLOCKS
Maximum Marks: 100
Attempt all the questions:

1.  What is meant by the term “Internal Check”? To what extent an auditor can rely (20)
on this? Explain with examples.

2.  What is meant by Vouching? What are its objectives? Explain the importance of (20)
vouching.

3.  What is the procedure followed by a company while making an issue of bonus (20)
shares? What are the duties of an auditor in respect thereof ?

4.  What do you understand by management audit'? How does it help management in (20)
improvement of its effectiveness?

5.  Write short notes on the following: (4X5)


(a) Continuous audit
(b) Auditor's duties regarding verification of deferred revenue expenditure
(c) Auditing Standard
(d) MAOCARO
TUTOR MARKED ASSIGNMENT
COURSE CODE : ECO-13
COURSE TITLE : BUSINESS ENVIRONMENT
ASSIGNMENT CODE : ECO-13/TMA/2021-2022
COVERAGE : ALL BLOCKS
Maximum Marks: 100

Attempt all the questions:

1.  What is meant by mixed economy? Highlighting its salient features, explain how it (5, 10, 5)
helped in developing industrial infrastructure in India?

2.  What do you mean by fiscal policy? Describe various instruments of fiscal policy (5, 15)
in India.

3.  (a) Outline the causes of industrial sickness. (10, 10)

(b) Evaluate the policy of public sector reforms.

4.  Distinguish between the following: (10, 10)

(a) Economic and non economic environments of business

(b) Public sector and private sector

5.  Write short notes on the following: (4X5)

(a) Main components of India’s exports

(b) Importance of small scale sector in India’s economy

(c) The concept of collective bargaining

(d) Consumer rights


TUTOR MARKED ASSIGNMENT

Course Code : AED-01


Course Title : Export Procedures & Documentation
Assignment Code : AED-01/TMA/2021-22
Coverage : All Blocks
Maximum Marks: 100
Attempt all the questions.

Q.1 Distinguish between Pre-Shipment Finance and Post-Shipment Finance? Explain (20)
various methods of Post-Shipment finance available to Indian Exporters.

Q.2 Distinguish between: (10, 10)


(a) Telegraphic Transfer Rate and Bill Rate
(b) Open Cover and Open Policy

Q.3 (a) Discuss the institutions providing technical and specialised services for (10)
promotion ofexport in India.
(b) Describe the institutional set-up for Government policy making and (10)
consultation for export promotion in India.

Q.4 Comment on the following: (4X5)


(a) Litigation is better than arbitration.
(b) Credit is not a major weapon of international competition.
(c) Advance payments are not free from any kind of risks from an exporter’s
point of view.
(d) Export Incentives are not a universal practice.

Q.5 Write short notes on the following. (4X5)


(a) Gains from International trade.
(b) Roles of Clearing and Forwarding Agents in export trade.
(c) Procedure of pre-shipment credit in Foreign Currency.
(d) Forward Contracts.

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