‘Total No. of Questions : 4] SEAT No.: P2190 [Total No. of Pages : 3 [5805]-101 M.Com. (Part - 1) MANAGEMENT ACCOUNTING (2019 Pattern) (CBCS) (Semester - I) (101) Time : 3 Hours] [Max. Marks : 60 Instructions to the candidates : 1) All questions are compulsory. 2) Figures to the right indicate full marks. 3) Use of calculator is allowed. Q1) Define the term ‘Marginal Costing’ . Explain the advantages and disadvantages of Marginal Costing, 15] OR From the following budgeted figures prepare a Cash Budget in respect of three months to June 30, 2021. U5) Month Sales | Materials | Wages | Overheads Rs. Rs. Rs. Rs. January 60,000 | 40,000 11,000 6,200 February | 56,000 | 48,000 11,600 6,600 March 64,000 | 50,000 12,000 6,800 April 80,000 | 56,000 12,400 7,200 May 84,000 | 62,000 13,000 8,600 June 76,000 | 50,000 14,000 8,000, Additional information : 1) Expected Cash balance on 1* April, 2021 Rs. 20,000. 2) Materials and overheads are to be paid during the month following the month of supply. 3) Wages are to be paid during the month in which they are incurred. PTO. @ Scanned with OKEN Scanner4) Allsales are on credit basis. 5) The terms of credits are payment by the end of the month following the month of sales: Half of credit sales are paid when due the other half to be paid within the month following actual sales. 6) 5% sales commission is to be paid within in the month following sales. 7) Preference Dividends for Rs. 30,000 is to be paid on 1“ May. 8) Share call money of Rs. 25,000 is due on 1" April and 1* June. 9) Plant and machinery worth Rs. 10,000 is to be installed in the month of January and the payment is to be made in the month of June. Q2) Define the term ‘Working Capital’ . Explain the factors to be considered while determining working capital. us] oR You are given the following data for the year 2021 for a factory. Output : 40,000 units Fixed expenses : Rs. 2,00,000 Variable cost per unit : Rs. 10 Setting price per unit : Rs. 20 How many units must be produced and sold in the year 2022, if it is anticipated that selling price would be reduced by 10%, variable cost would be Rs. 12 per unit, and fixed cost will increase by 10% ? The factory would like to make a profit in 2022 equal to that of the profile in 2021. Us] @3) What do you mean by Management Accounting? Distinguish between Management Accounting and Cost Accounting. U5] OR [5805]-101 2 @ Scanned with OKEN ScannerCalculate the amount of working capital requirement for RCC Ltd. From the following information: Rs.(Per Unit) Raw materials 160 Direct labour 60 Overheads 120, Total cost 340 Profit 60 Selling price “400 Raw materials are held in stock on an average for one month. Materials are in process on an average for half-a-month. Finished goods are in stock on an average for one month. Credit allowed by suppliers is one month and credit allowed to debtors is two months. Time lag in payment of wages is 1¥ weeks Time lag in payment of overhead expenses is one month, One fourth of the sales are made on cash basis. Cash in hand and at the bank is expected to be Rs. 50,000: and expected level of production Cash in hand and at the bank is expected to be Rs. 50,000; and expected level of production amounts to 1,04,000 units fora year of 52 weeks. ‘You may assume that production is carried on evenly throughout the year and a time period of four weeks is equivalent to a month. us) Q4) Write Short Notes (Any Three) : U5] a) Management Accounting as a decision making tool. b) Cost - Volume Profit Analysis. c) Budget Manual d) Inventory Management. e) Standardization of Accounting system. f) Purchasing and leasing. Crlrle [5805]-101 3 @ Scanned with OKEN Scanner‘Total No. of Questions : 6] SEAT Ni P2191 [Total No. of Pages : 4 [5805]-102 M.Com. (Part - I) (Semester - I) STRATEGIC MANAGEMENT (Compulsory) (2019 Pattern) (Regular) (CBCS) Time : 3 Hours] (Max. Marks : 60 Instructions to the candidates: 1) Question No. 1 and question No. 6 are compulsory. 2) Answer any three questions from Q.No. 2 to 0.No. 5. 3) Figures to the right indicate full marks. Q1) Fill in the blanks with the most appropriate alternative (Any Six) : [6] i are the different course of action available for a business unit to pursue its objective at a given point of time. a) Strategic Review b) Strategic Evaluation c) Strategic Alternatives ii) _____ of the following is NOT a major element of the Strategic Management Process. a) Formulating Strategy b) Implementing Strategy c) Assigning Administrative tasks iii) The primary focus of Strategic management is on a) Profit Maximization b) Entire Organisation c) Short term perspective iv) ______ takes into consideration the limited natural resources. a) Social Development b) Sustainable Development ©) Economical Development PIO. @ Scanned with OKEN Scannerv) DMAIC isa methodology to improve the existing business process is a partof a) Six Sigma b) Merger c) Acquisition vi) Strategy evaluation is necessary to test the. ___ of strategies in achieving objectives. a) Benefits b) Effectiveness c) Barriers vii) _____ is a set of interlinked value creating activities performed by an organization. a) Value Chain Analysis, b) Historical Analysis ©) Quantitative Analysis, viii) The fundamental purpose of the existence of any organization is described by its a) Policies b) Mission c) Strategies 2) Explain the various phases in Strategic Management Process. [14] Q3) Define ‘Strategic Planning’ Explain stages involved in the Strategic Planning Process. [14] Q4) What is Strategy Implementation? Explain key issues in Strategy Implementation. [14] Q5) Explain the concept of ‘Human Resource Strategy’ and Logistic Strategy.[14] Q6) Write short notes on (Any Two) : [12] a) SWOT Analysis b) Benchmarking ¢) Corporate Restructuring 4) Need of Strategic Evaluation 3636 36 [5805]-102 2 @ Scanned with OKEN Scanner‘Total No. of Questions : 6] P2191 [5805]-102 M.Com. (Part - I) (Semester - I) STRATEGIC MANAGEMENT (Compulsory) (2019 Pattern) (Regular) (CBCS) (arrdt ware) ae: 3 wa] [eqn aT : 60 yen: 1) seam. 1 onftr wea ws. 6 aisha aiftars ome. 2) Mera. 2 Amer mm. 5 meiter wrong dia eA aise. 3) sachtasdier oies got gor zetia. 4) agnterdt ye saci weaabrer ver. meq 1) ava vata Praga fear sem wea, (sO AT) : [6] ren carer wren Sa Rafe ara tera er oar aba Fate get (course of action) SUA HAA TAA 0... Ha eo. a) Re Gracie a) SR ya &) apenas @ Scanned with OKEN Scannervy) wea A (DMAIC) @ wear caaere oie gervarardt UH Tea vi) vii) a. a) yea ered face 3) tafe fata =) das feom viii), roreargt eedeea arfercarar BTS Ba a) att a) oa &) aera er 2) mare creer wipe Fae zoaia tare a, (4) mer 3) coyeerore Reiter! caren on. cages Reise afrda amie oreacean careean fg a. (14) wer 4) eager: sinerecarauit rea aa? epee inerrant NETATe Be (Key Issues) 778 =a. [14] mea 5)‘ Harraas dene’ eqgrern anton ‘green fares eageaaT’ (Logistic) ar sero ae =. [14] meq 6) etree feen feren (atonal 2a) = [12] a) wicfeam a) dante %) wiiite Ge 3) Ren qearreret et [5805]-102 4 @ Scanned with OKEN Scanner‘Total No. of Questions : 4] SEAT No. : P2192 [Total No. of Pages : 4 [5805]-103 M.Com. (Part - 1) ADVANCED ACCOUNTING AND TAXATION 103 - Group A: Advanced Accounting (2019 Pattern) (CBCS) (Semester - I) (Paper-I) Time : 3 Hours) Instructions to the candidates: Question No. 1 is compulsory. Attempt any Two Questions from the remaining. Figure to the right indicate full marks. Use of simple calculator is allowed. D 2) 3) 4 QI) A. [Max. Marks : 60 i) _ Fillin the blanks. [5] 1) 2) 3) 4) 5) According to____ approach, the purpose of accounting is to provide information about relevant economic events. a) Inductive Approach) _ Event Approach ©) Deductive Approach d)_Predictive Approach IFRS stands for_____. a) _ International Financial Reporting Standards b) International Finance Reporting Standards ) International Financial Review Standards d) Interim Financial Review Standards ______are uniform rules for financial reporting. a) Accounting Standards b) Accounting Principles ) Accounting Conservatisms 4) Accounting Elements Net Assets method is also called as__ a) Yield method b) Fair value method c) _ Intrinsic value method d) Earning Capacity method Profit earned after acquisition of Shares is treated as a) Capital profit b) Revenue Profit ) General Profit 4d) Gross Profit @ Scanned with OKEN Scannerii) State whether the following statements are True or False. [5] 1) According to convention of conservatism concept the inventory is valued at cost price or market price whichever is less. 2) The consistency concept implies that the business will not continue for a fairly long time to come. 3) The time interval between the date of acquisition of shares in subsidiary company and date of balance sheet of holding company is known as post acquisition period. 4) Preparation of consolidated statement as per AS 21 is Mandatory for listed Companies. 5) Liquidation is the legal procedure by which a company comes to and end. iii) Match the following pairs. 65] Group A Group B a) GAAP 1) Pre-acquisition profit b) Rules of Financial Reporting 2) Generally Accepted Accounting principles c) Net Asset Method 3) Deficiency Account d) ListH 4) Valuation of shares e) Profit earned before 5) Accounting Standards acquisition B) Write short notes (any Three) 15) a) Role of accounting theory. b) Generally Accepted Accounting Principles. ©) Professional Development of Accounting in India. d) Accounting Environment. ©) Methods of Valuation of Goodwill Q2) P Lid is a holding company and Q. Ltd and R Ltd are subsidiaries of P Ltd. Their Balance Sheets as on 31“ March 2022 are given below. [15] Liabilities PL] Quid] RLtd | Assets PL] Qu | Rid Rs.| Rs. | Rs Rs. | Rs | Rs. Share Capital | 2,00,000 | 2,00,000 | 1,20,000 | Fixed Assets 4,000 |1,20,000 | 86,000 Reserves 96,000 | 20.000} 18,000 } Investments Profit lssA’e | 32,000] 24,000 | 18,000 | Shares in Q Ltd | 1,90,000 : : R Lid, Balance | 6000 - - | Shares in R Ltd. | 26,000 | 1,06,000 [5805]-103. 2 @ Scanned with OKEN Scanner[Sundry creditors | 14,000 | 10,000 - | Stockin Trade | 24,000 P Lid. Balance 14,000 - | QLtd. Balance} 16,000 - Sundry Debtors | 52,000 | 42,000 | 64,000 P Ltd. Balance : - | 6000 3,48,000 | 2,68,000 | 1,56,000 3,48,000 |2,68,000 | 1,56,000 The following particulars are given: » 2 3) 4) 5) Reserves Profit and Loss A/c Creditors Fixed Assets Stock in Trade Sundry Debtors Q Lid. R Lid. Rs. Rs. 16,000 15,000 8,000 6,000 10,000 2,000 1,20,000 86,000 8,000 71,000 96,000 66,000 The share capital of all companies is divided into shares of Rs. 10 each. P Ltd. held 16,000 shares of Q Ltd. and 2,000 Shares of Rs. Ltd. Q Ltd. held 8,000 shares of R Ltd. All these investments were made on 30th September 2021. On Ist April 2021 the position was shown below. You are required to prepare consolidated balance sheet of the group as on 31* March 2022. Q3) Badluck Co. Ltd., went into voluntary liquidation on 31* March 2022. The following information was extracted from its books on that date. [15] Balance Sheet as on 31“ March 2022 Liabilities Rs. | Assets Rs. Capital Buildings 37,500 12,500 Equity Shares Plant & Machinery 52,500 of Rs. 10 each 1,25,000 | Stock-in-trade 23,750 Debentures (Secured by Book Debts 18,750 a floating charge) 50,000 | Less-Provision 2.500 | 16,250 Bank over draft 7,500 | Calls in arrears 25,000 Creditors 10,000 | Cash in hand 2,500 Profit & Loss A/c 35,000 1,92,500 192,500 [5805]-103. 3 @ Scanned with OKEN Scanner1) Plant & Machinery and Building are valued at Rs. 37,500 and Rs. 30,000 respectively. 2) Onrealization losses of Rs. 3,750 are expected on stock. 3) Book debts will realize Rs. 17,500. 4) Calls in Arrears are expected to realize 90%. 5) Bank overdraft is secured against Buildings. 6) _ Preferential creditors for taxes and wages are Rs. 1,500 and Miscellaneous expenses outstanding Rs. 500. Prepare a statement of Affairs of the company. 24) Following is the Balance Sheet and necessary information of SK Ltd. for the year ended 31" March 2022, [15] Balance Sheet as on 31* March 2022 Liabilities Rs._| Assets Rs. Share Capital : Goodwill 10,000 500 Equity Shares of Land & Buildings 25,000 Rs. 100 each fully paid | 50,000 | Plant & Machinery Bank overdraft 10,000 | at cost 25,000 Sundry Creditors 20,000 | Stock in trade 20,000 Provision for Taxation | 12,500 | Book debts less Profit & Loss provision for bad debts | 30,000 Appropriation A/c 17,500 1,10,000 1,10,000 1) The company commenced into the operation in 2018 with a paid up capital of Rs. 50,000. 2) Profits earned before providing for taxation have been: Rs. 22,500 Rs. 23,750 Rs. 26,250 Rs. 20,000 2018 2019 2020 2021 2022 Rs. 27,500 3) Assume that Income tax @ 50% has been payable on these profits. 4) Dividends have been distributed from the profits of the first three years @ 10% and for those of the next years @ 15% on the Paid up Capital. Compute the value of Goodwill by the Capitalization method. [5805]-103 @ Scanned with OKEN Scanner‘Total No. of Questions : 4] SEAT Ne P3013 [Total No. of Pages : 4 [5805]-104 M.Com. (Semester - I) INCOME TAX 104 : Advanced Accounting and Taxation (Group - A) Time : 3 Hours) (2019 Pattern) (Semester - I) (CBCS) [Max. Marks : 60 Instructions to the candidates: First question is compulsory. Solve any 2 questions out of question 2. 3 & 4. Figures to the right indicate full marks. Read all the questions very carefully before attempting the same. Use of caleulator is allowed. D 2) 3) 4) 5) QI) a) b) Fill in the blanks : [5] i The term assessee is defined under following section (Section 2(7), Section 2(25), Section 2(31) ii) Foreign company is chargeable to tax at following rate (25%, 30%, 40%) iii) Repayment of interest of educational loan is deductible under following section (80DD, 80D. 80) iv) Maximum deduction under section 80TTA is__. (Rs. 15,000, Rs. 10.000, NIL) v) Deduction on purchase on new house in case of” long term capital gain is permissible under following section (Section 54A, Section 54B, Section 54) State whether following statement are true or false : (3 i) Standard deduction under section 16(i) for PY 2021-22 is Rs. 40,000 i) Salary is taxable on accrued basis only. iii) An individual can treat 3 houses as self-occupied only. iv) Indexation benefit is not available to long term capital assets. v) Companies have to pay income tax on book profit PIO. @ Scanned with OKEN Scanner©) Match the following : 61 i) Newtaxregime a) Section 37 ii) Entertainment allowance b) Section 24(b) iii) Interest on borrowed capital c) Section 11SBAC iv) Rebate d) Section 16(ii) v) General deduction ©) Section 874, d) Write short notes (Any 3) : [15] i) Exempt Income i) Procedure for determination of residential status for HUF iii) Long term and Short term capital gain iv) _ Interest on borrowed capital in case of self-occupied house property y) MAT for company 2) Mr. Z, is Manager employed with P Ltd. Delhi since 1992. [15] He has submitted the following particulars of his income for the financial year 2021 -22. 12) Basic salary 3,10,000 13 Dearness allowance Rs. 5,000/- per month (50% per month enters into retirement benefits) 14) Education allowance for two children Rs. 300 per month per child, 15) 1% commission on sales Rs. 20,000. 16) Entertainment allowance Rs. 1,000 per month. 17) He was given Mobile as gift worth Rs. 15,000 by his employer. 18) He resides in the Bungalow of the company. He pays rent Rs. 5,000 per month. 19) A watchman and a cook have been provided by the company who were paid Rs. 1,000 per month each. 20) He has been provided with motor car of 1 .8 liter engine capacity power for its official as well as personal use. Running and maintenance expenses are bore by the company. 21) The company as contributed Rs. 25,000 to his RPF. Interest credited to RPF was 13% p.a. amounted to Rs. 16,250. 22) Professional tax paid Rs. 2,500 paid by company, Compute his Income from Salary for the Assessment Year 2022-23 assuming that he did not opt for new tax regime. [5805]-104 2 @ Scanned with OKEN Scanner3) Mr. Pankaj submits the following information for the Assessment Year 2022-23 (15) Particulars House-I | House-I (Rs.) (Rs.) Fair Rent 4,20,000 | 3,60,000 ‘Municipal Valuation 4,10,000 | _3,80,000 Standard rent 3.40,000 | 4,20,000 Annual Rent 7.20,000 | _6,00,000 ‘Vacant Period (No. of months) 2 4 Loss on account of vacancy 1,20,000 | _2,00,000 ‘Municipal taxes paid 40,000 | 50,000 Repairs 5,000 5,000 Insurance 10,000 10,000 Interest on capital borrowed capital 2.20,000 | 80,000 ‘Nature of occupation Let out for | Let out for residence | _ business Determined his taxable income and tax liability of Pankaj for the Assessment Year 2022-23 assuming that he Deposit Rs. 70,000 in the Public Provident Fund Account and has received interest on saving account amounting Rs. 18,000. (Note he did not opt for new tax regime) Q4) Profit & Loss A/c for the year ended on 31-3-2022 of Z is as follows : [15] Particulars ‘Amount | Particulars ‘Amount (Rs) Rs) To Salaries and bonus 1,50,000 | By Gross profit 10,00,000) ‘To Office rent 30,000 | By Interest on Govt. securities 15,000] To War risk insurance 10,000 | To Profit on sale of listed shares 20,000| To Postage and stationery 10,000 “To Office expenses 20,000 ‘ToGeneral charges 40,000 ‘To Reserve for depreciation 32,000 ‘To Income tax paid 50,000 “To Provision for Income Tax 60,000 Net Profit 6,33,000 Total 10,35,000 10,35,000) [5805]-104 3 @ Scanned with OKEN ScannerOther Information : a) The general charges include Rs. 20,000 for advertising. Rs. 10,000 for charitable donations. Rs. 5,000 for charity and Rs. 5,000 for miscellaneous repairs. b) ~The amount of depreciation admissible under the Income Tax Act is Rs. 24,000. Compute the Income from business of Mr. Z for the A.Y. 2022-23 assuming that he did not opt for presumptive taxation scheme. [5805]-104 4 @ Scanned with OKEN Scanner‘Total No. of Questions : 6] SEAT No. : P2193 [s805)-108 [Total No. of Pages : 4 M.Com. (Part - 1) 105-Group - B : INFORMATION SYSTEM & E-COMMERCE PRACTICES Commercial laws and practices (2019 Credit Pattern) (Semester - I) Time :3 Hours] (Max, Marks : 60 Instructions to the candidates: 1) Question No. L and Question No.6 are compulsory. 2) Attempt any three questions from question No. 2 to questions No. 05. 3) Figures to the right side indicate full marks. Q1) Fill in the blanks with suitable choice. (Any 6) 6] a) Summary transaction, data, high volume data and simple models are information inputs characteristics of i) Decision Support system ii) Management information system iil) Both (i) & Gi) b) Which of the following is one of the components of information system? i) Hardware i) Software iii) Both (i) and (ii) c) Which of the following is a method of transferring money from one person’s account to another? i) Electronic Cheque il) Credit Card iii) E-transfer 4) Which of these is an example of a B2C transaction? i) Consumer buys computer from Lenovo i) Lenovo buys computer from Dell iil) Both (i) & Gi) ©) The sequence of a typical manufacturing supply chain is i) Storage-Supplier-Manufacturing-Storage-distributor-retailer- customer i) _Supplier-Storage-Manufacturing-Storage-distributor-retailer- customer. iii) Supplier-Storage-Manufacturing-distributor-Storage-retailer- customer PIO. @ Scanned with OKEN Scanner1) The first page that you normally view at a website is its_ i) Home page i) Masterpage ii) First page g) This is one of the type of a system i) Transaction processing system ii) Conversion system iii) Both (i) & Gi) h) Following is the advantage of Extranet. i) Flexibility i) Time consuming iii) None of these Q2) Define System. Explain in detail the elements and types of a system. [14] Q3) State the meaning of E-Commerce. Explain in detail the benefits of ECommerce to business and consumer. [14] 4) Define intranet. Explain in detail the advantages and disadvantages of Intranet. (14) QS) Explain in detail the supply Chain Management in relation to E-Commerce.[14] Q6) Write short notes (Any two) [12] a) General Model of a System. b) G2B. c) Extranet. 4) Electronic payment system. =“ on 8 [5805]-105 2 @ Scanned with OKEN Scanner‘Total No. of Questions : 6] P2193 [5805]-105 M.Com. (Part - 1) 105-Group - B: INFORMATION SYSTEM & E-COMMERCE PRACTICES Commercial laws and practices (2019 Credit Pattern) (Semester - I) (wad Sai) aa: 37a] [REM TT: 60 Wem: 1) 9a. | safer aw. 6 tafe aaferd anda. 2) we. 2a oem. 5 nee saa ae oe ate. 3) Saetrerdier ates ental qui qm aif. 4 dquierd qa ast werahen oer. YW. 1) fraren anf ava cata wa. (aorearét wet) [61 A) ania rae, Sar, Fear leg Ser orion ane aiges A mfeA Afra area. i) Rea aaa wore i) aera arf sore iii) rat (i) aan (ii) a) gétertehh tora ange woretten em ott? ) wean ii) Fimaae iii) are (i) aafon ii) =) Se EE ek A hn sree GAA wt ze 2 i) seagifre ere ii) dfse ard iit) S-eetiert =) A A caegnra adie eh aia sare oT? i) em cried aga aor Tit ii) Seen Sea aor wR iii) rai (i) sf (ii) 3) cata semea year arersten aH ome. i) AeaUR-qasreR-serre-areaU ps — fares Feats Faces i) Grasren-areaups—seoren—areaupes— ferences Reena iii) Qaogr-ateays—sr-faaea areas Reena pao z @ Scanned with OKEN Scanner) areata: daengzat STaM Urge atAeTA VARA YB aA. i) aes i) mei ii) wi 3) wowefren gr Ue TERT SAT ) Baer sige sore i) Batre wont iii) are (i) san Gi) WRG a Ue Brag oe. i) wafrern i) aoa iii) ae At 9.2) soreieh caren car. Toetra aes SOT eRe Aire ETE AT. [14] 9.3) $-eind = onl aim. ated 2 caaeraren sft orecren gon wrag alee ee AT. [14] M4) Sante A carom een. Sart Sere can ae alee ere aT. U4] W.5) Seated siete Green reat career Be Ae wT [14] 37.6) fen feren. (serovar a7) [12] a) monet ara afageh a) fara %) waagre 3) seagihe 2a wore WOR OK [5805]-105 4 @ Scanned with OKEN Scanner‘Total No. of Questions : 6] SEAT Ne P2194 [Total No. of Pages : 4 [5805]-106 M.Com. (Part - I) (Semester - I) INTELLECTUAL PROPERTY LAWS : PATENTS, TRADE MARKS, BIO-DIVERSITY Commercial Law & Practices (Special Paper - IL) (2019 Pattern) (Group - B) Time : 3 Hours) [Max. Marks : 60 Instructions to the candidates: 1) Q.1 and Q.6 are compulsory. 2) From Q.No. 2, 3, 4, 5 solve any three. 3) Figures to the right indicate full marks. Q1) Answer in 20 words (Any - Si 6] a) Define the term "Granting of Patent" as per ‘IPR’ Act. b) Define "Package" as per "Trade Mark" Act cc) Whatis Patent? d) Define the term "Value added Products" as per Biodiversity Act. ©) Define "Exclusive Marketing Rights" as per ‘IPR’ Act. f) Define "Assignee" as per Patent Act. 2) Define "Service" as per Trade Mark Act. h) Define the term "Landrace" as per BDA. Q2) Discuss in detail unfair practices in Intellectual Property Laws. [14] 3) Explain in details a complete procedure for obtaining patents under Patent Act, 1970 with it's amendments. (14) Q4) What is "Trade Mark"? What are the qualities of a good Trade Mark? Which Trade Marks can not be registered? [14] PIO. @ Scanned with OKEN ScannerQ5) Explain the Regulations of Access to Biodiversity Act, under Biodiversity Act, 2002. [14] 06) Write Short Notes (Any Three) : [12] a) Types of Intellectual Property. b) Patent Agent. c) Register of Trade Marks. d) State Biodiversity Board. rere [5805]-106 2 @ Scanned with OKEN Scanner‘Total No. of Questions : 6] P2194 [5805]-106 M.Com. (Part - I) (Semester - I) INTELLECTUAL PROPERTY LAWS : PATENTS, TRADE MARKS, BIO-DIVERSITY Commercial Law & Practices (Special Paper - IL) (2019 Pattern) (Group - B) (aRTét SAT) ae: 3 ara] [oqo aT : 60 yam: 1) pam. 1 a6 asf areas ome. 2) sattesdier sien yor mm zeit. 3) SRAM. 2, 3, 4, 5 Ge ahora cia oea atsfawt afta ome. 4) agnterdt yo saci weaabrer werd. te sieht 3a 20 vrozin fer. (wore 6) a) difge dag aeeaqen “Cenfiea sqm aot” A da ee aA. a) amd fare eregargan, “sien” @ ieee eae a &) wafira got ara? 3) Safafae dog areaqen, “qraatiia sora” A don ee a. 3) ates daa areergan, “Proved fete gan” Gt aco ee a. &) waa sacar, “eiteeh aura” @ aan eae aa. a) amend farg areca, “Ben” sist Bim. Y) Safafan seg erecagen, “rete” Gi dan ee aA. wer 2) aifge doc aracansierta gore fra agent ere aT. [14] meq 3) tée areata Bee frafavarh yet sien arcadia qaruiated Bere Te aa. 014] wer 4) “coment ferg’ rors ana? aire cara Fergta aM ata? wtoTeN caren Fergie ‘aitgoht aren aa ara? 14] 3 PTO. @ Scanned with OKEN Scanneryet 5) safafasn aaa arr 2002 Far, Safafas daze aenzarora fram aim. [14] ser 6) Fen ferer. (aatorearél - ata) [12] a) aifare daze wea a) tee aftrect &) san fergie aig 3) watafafaen iss [5805]-106 4 @ Scanned with OKEN Scanner‘Total No. of Questions: 4] SEAT Ni P3014 [Total No. of Pages : 3 [5805] - 107 M.Com. (Part - I) (107) : ADVANCED COST ACCOUNTING (2019 Pattern) (Semester - I) (Group - C) Time : 3 Hours] [Max. Marks : 60 Instructions to the candidates : 1) All. questions are compulsory. 2) Figures to the right side indicate full marks. Q1) Define the Term ‘Cost Accounting’ . Explain the objectives of Cost Accounting.{15] OR ‘The cost of turnover of a particular product is made up of the following cost as on 31 March, 2022. z Loading and Unloading on Materials Purchased 950 Productive Wages Payable 900 Materials used in factory 2,100 Sale of Scrap-Raw materials 750 Salary to Watch and Ward Staff 1,100 Materials Used in Office 600 Godown Rent 3,500 Materials Used in manufacturing-Direct 55,750 Labour required for Factory Supervision 1,800 Cost of Special Drawings 3,300 Expenses of Management 1,200 Materials Used in selling and distribution 1,500 Freight Inward 4,050 Delivery Van Running Expenses 1,000 Hire of Plant 1,700 Labour required in production-Direct 9,100 Office Supplies and Expenses 2,200 Materials Used in Primary Packing Office Supplies and Expenses 10,000 Assuming that all goods manufactured are sold, what should be the selling price to obtain a profit of 20% on Value of Turnover? PLO. @ Scanned with OKEN ScannerPrepare a Cost-Sheet of Sham Ltd., Shirur Showing : a) Direct material Cost b) Prime Cost c) Factory Cost d) Cost of Production e) Cost of Turnover 1) Selling Price Q2) What is mean by Process Costing? State the features and principles of Process Costing. [15] OR ‘A workman takes 9 hours to complete a job on daily wages and 6 hours on a scheme of payment by results. His day rate is 25 per hour. The prime cost materials used in the products amounted to 400 and the works overheads are recovered at 100% of the total direct wages. Calculate the Works Cost of the product relating to Plazma Ltd., Pune under, a) Piece Work Plan. b) Rowan Premium Plan. c) Halsey Premium Plan (50% sharing). Q3) Define the term ‘Overheads’ Explain the methods of classification overheads.[15] OR The following expenses have been incurred in respect of a shop having four identical machines. Rent and Taxes for the year 6,000 Power Consumed by the shop@0. 10 per unit 4,800 Annual Repairs for four machines 1,200pa. Lighting for the shop for 12 months 500 Yearly Charges for Lubricants eo Depreciation per machine for the year ‘Supervisor looking after four machines and is paid with a monthly salary i Hire Purchase Instalments for machines 6,300 (Including 300 for hire purchase interest) Attendants: two attendants looking after four machines paid 60 per month; Each machine consumes 10 units of power per hour. Calculate the Machine Hour Rate. [5805] - 107 2 @ Scanned with OKEN ScannerQ4) Write Short Notes (Any 3) : [15] a) CAS 1 (Classification of Cost) b) Labour Turnover c) Cost centre and cost unit d) Normal Loss e) Material Requisition Note VVvV [5805] - 107 3 @ Scanned with OKEN Scanner‘Total No. of Questions : 4] SEAT No. : P2195 [Total No. of Pages : 2 [5805]-108 M.Com. -I ADVANCED COST ACCOUNTING & COST SYSTEM 108-Group-C:Costing Techniques and Responsibility Accounting (2019 CBCS Pattern) Examinations (Semester - I) (Paper-II) Time : 3 Hours] [Max, Marks : 60 Instructions to the candidates: 1) All questions are compulsory. 2) Figures to the right indicates full marks. 3) Use of simple calculator is allowed. Q1) Define Zero Base Budgeting. State its Advantages & Limitations. [15] OR Prepare a cash Budget of ‘India Ltd’. for three months ended 30" June 2021 from the following information. Month Total sales Total purchases Wages Overheads January 80,000 45,000 20,000 5,000 February 80,000 40,000 18,000 6,000 March 75,000 42,000 22,000 6,000 April 90,000 50,000 24,000 7,000 May 85,000 45,000 20,000 6,000 June 80,000 35,000 18,000 5,000 Additional information: a) 10% of purchases and 20% of sales are for cash. b) The average collection period of the company is half a month. c) The credit purchases are paid after one month, d) Wages are paid off half monthly. ©) 500 are included in overheads are paid off on monthly basis. f) Overheads are paid in the same month, 2) Opening cash balance is 15,000 and company decided to maintain it at the end of every month at the same amount, the excess of cash if any, be deposited into Fixed deposit Account. PIO. @ Scanned with OKEN ScannerQ2) What is meant by standard costing? Distinguish between standard costing & Budgetory control. [15] OR Harison Electronics provides you the cost details regarding manufacture of certain products. ‘You are require to calculate: a) Labour cost variance b) Labour Rate variance ¢) Labour Efficiency Variance d) Idletime variance and verify your results Gross Direct Wages 3,000 Standard Hours produced Hrs 1,600 Standard Rate per hour 1,50 Actual Hours paid Hrs 1,500 (Out of which hours not worked due to abnormality are 50 hours) 3) What do you mean by uniform costing? State the objectives of uniform costing. Explain Advantages of uniform costing. (15) OR A company has two divisions and it wants to make additional investment in one of the two divisions. The relevant information about the divisions is given as follow. Net profit on additional Investment. Division 1: 70,000 ; Division 2: % 85,000 Current ROI Division I : 15% Division 2: 14% Additional Investment : & 5,00,000 The cost of capital is 12% . In which division should investment is made? Q4) Write short notes on (any 3) [15] a) Overhead Variance b) Production Budget ©) Uniform cost Manual d) _Pre-reguisits of Inter-Firm comparison ©) Advantages of Responsibility Accounting & % R ” w [5805]-108 @ Scanned with OKEN Scanner‘Total No. of Questions : 6] SEAT No. : Total No. of Ps 4 P2196 [5805]-109 =o M.Com. CO-OPERATION AND RURAL DEVELOPMENT 109-Group-D : Co-operative Movement in India (2019 Credit Pattern) (Semester - I) (Special Paper - I) Time :3 Hours] [Max. Marks : 60 Instructions to the candidates: 1) Question No. 1 and 6 are compulsory. 2) Attempt any 3 questions from question No. 2 to 5. 3) Figures to the right side indicate full marks. Q1) Choose the correct option for following question (any 6) [6] a) The first cooperative society act was passed in India in the year i) 1949 i) 1902 iii) 1904 iv) 1919 b) The Head Office of NCDC is located at___ i) Caleutta i) Delhi iii) Chennai iv) Mumbai ) Who is known as the father of cooperation in England. i) Robert owen i) Dr. William king iii) CR. Roy iv) Rochadale pioneers. d) Inthe five year plan the All Inida Rural Credit review committee was setup. i) Second ii) First iii) Fourth iv) Third ©) The members of Cooperative Society have, liability i) Unlimited i) Joint iil) Joint and several iv) Limited PIO. @ Scanned with OKEN Scanner9) h) SCB's Stands for i) Soveite Co-operative Banks ii) Scheduled Credit Banks iii) State Cooperative Banks. iv) Senior Credit Cooperative Banks. Which of the following organisational structure is followed by cooperatives in India? i) Decentralised structure ii) Centralised structure ili) Federal structure iv) Unitary structure The NABARD was established in, a: i) July 1981 ii) June 1981 iil) June 1982 iv) July 1982 Q2) Discuss in brief the major amendments in maharashtra state cooperative societies act-1960 [14] 23) Comment on the problems faced by credit cooperatives after globlisation in India. [14] 24) Explain in detail the duties and responsibilities of Registra of Cooperative societies. 04] Q5) Give a brief review of financial support of NABARD to cooperative societies. [14] 6) Write a short notes on (Any two) (12) a) Members and their rights of cooperatives. b) NCDC support to cooperatives. ©) Divisional level setup of cooperative departments. d) Management of cooperative societies. “oe [5805]-109 2 @ Scanned with OKEN Scanner‘Total No. of Questions : 6] P2196 5805]-109 M.Com CO-OPERATION AND RURAL DEVELOPMENT 109-Group-D : Co-operative Movement in India (2019 Credit Pattern) (Semester - I) (Special Paper - I) (aardt Baie) ae: 37] [RRM TM: 60 at: 1) warm. | safer germ. 6 atefeet aifrard area. 2) wa. 2a ow. 5 arkh woe dia wea aia. 3) Satiedia oie weara qui am aeifaaa. 3.1) wetter seid ara vata fast. (wera Bet) [6] A) areas’ arerd afgen Heard een sera ea SITET. ) 1949 i) 1902 iii) 1904 iy) 1919 a) NCDCaqwaen.......... 92 am. i) =a ii) fare ili) ag iv) ag &) deisned agenra flame rey ator sitet aa? i) data ii)

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