t.y.b.com ( Sem. - Vi ) 2019 Pattern (2)
t.y.b.com ( Sem. - Vi ) 2019 Pattern (2)
P.T.O.
B) Match the following : [5]
A Group B Group
i) Promissory Note a) TATA
ii) Bill of Exchange b) 24 × 7
iii) E-transaction c) Drawer
iv) Consumer Forum d) Maker
v) Trademark e) District
Q2) What is bill of exchange? State the characteristics of bill of exchange. [15]
Q3) Explain personal data protection, Crime and Punishment with importance of
e-commerce. [15]
Q5) Explain the goals, tools and programs of the world Intellectual Organization.[15]
[6315]-401 2
Total No. of Questions : 6]
PC-1069
[6315]-401
T.Y. B.Com.
361 : ì¶mnmar H$m¶Xo {Z¶‘ZmË‘H$ aMZm - II
(2019 Pattern) (CBCS) (Semester - VI)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 70
gyMZm : 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm`© Amho.
2) àíZ H«$. 2, 3, 4 Am{U 5 _Yrb H$moUVohr VrZ àíZ gmoS>dmdoV.
3) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
3 P.T.O.
~) ¶mo½¶ OmoS>çm Owidm. [5]
"A' >JQ "~' JQ>
i) dMZ{MÇ>r A) Q>mQ>m
ii) hþ§S>r ~) 24 × 7
iii) B-ì¶dhma H$) AmXoeH$
iv) J«mhH$ ‘§M S>) dMZXmVm
v) Q´>oS>‘mH©$ / ì¶mnmar {MÝho B©) {Oëhm
àíZ 3) B©-H$m°‘g©Mo ‘hÎd gm§JwZ d¡¶{³VH$ ‘m{hVr g§ajU, JwÝhm d {ejm ñnï> H$am. [15]
àíZ 5) OmJ{VH$ ~m¡{ÕH$ g§KQ>ZoMr C{Ôï>o, gmYZo Am{U H$m¶©H«$‘ ñnï> H$am. [15]
[6315]-401 4
Total No. of Questions : 4] SEAT No. :
P.T.O.
vi) Under Stock and Debtors System, general income is credited to
________.
a) Branch Profit and Loss Account
b) Branch Stock Account
c) Branch Petty Cash
d) Branch Expenses
vii) Full form of AI is ___________.
a) Artificially Intelligent b) Artificial Intelligence
c) Artificially Intelligence d) Advance Intelligence
B) True or False (any five) : [5]
i) The difference between invoice price and cost price of goods is
called as ‘Loading’.
ii) In a Co-operative Society’s Balance Sheet, government securities
are shown under the head Miscellaneous Expenditure.
iii) In Branch accounts, Stock and Debtors system is known as
Analytical Method.
iv) Invoice price is also known as loaded price.
v) Loose Tools is an example of fixed assets.
vi) Working Capital is the difference between current assets and current
liabilities.
vii) Ratio analysis ensures effective cost control.
C) Match the Following : [5]
Group ‘A’ Group ‘B’
i) Balance Sheet a) Service Motive
ii) Ideal Liquid Ratio b) Inland Branches
iii) Home Branches c) 1:1
iv) Forensic Accounting d) Liquidity and Solvency Position
v) Cooperative Society e) Investigation of Fraud
D) Short Notes (Any Three) : [15]
i) Objectives and Need of Forensic Accounting
ii) Accounting for Derivative Contracts
iii) Features of Co-operative Societies
iv) Classification of Branches
v) Advantages of Ratio Analysis
[6315]-402 2
Q2) Following is the trial balance of Swastik consumer’s co-operative society
Ltd. for the year ended 31 March. 2024. Prepare Trading and Profit and Loss
Account for the year ended 31st March, 2024 and Balance sheet as on that
date. [20]
Particulars Debit (Rs.) Credit (Rs.)
Opening stock of Goods 24,000 -
Purchases 6,54,000 -
Carriage inward 8,000 -
Sales - 6.88,000
Sale of Empty bags - 28,000
Return outward - 10,000
Salaries 24,000 -
Interest on Govt. Loan 1,440 -
General expenses 300 -
Printing and Stationery 2,840 -
Cash in hand 9,680 -
Cash at Bank 12,000 -
National Saving Certificate 1,000 -
Electricity 640 -
Advances 1,700 -
Debtors 11,200 -
Dead stock 1,600 -
Reserve fund - 20,000
Government Loans - 12,000
Educational fund - 2,000
Building 1,20,000 -
Share capital (5,000 shares @ Rs. 20 each/-) - 1,00,000
Creditors - 12,400
Total 8,72,400 8,72,400
Adjustments :
a) Closing stock was valued at Rs. 36,000.
b) Audit fees payable Rs. 1,000.
c) Charge depreciation @ 10% on dead stock and 5% on building.
d) Make provision for bad debts Rs. 400.
e) Authorized capital is 10,000 shares of Rs. 20 each.
[6315]-402 3
Q3) Following are the summarized Profit and Loss Account and Balance Sheet of
Pratiksha Ltd. Pune for the year ending 3lst March, 2024 [20]
Profit and Loss Account for the year ending 31st March, 2024
Particular Rs. Particular Rs.
To Opening Stock 99,500 By Sales 9,50,000
To Purchases 5,45,000 Credit 4,75,000
To Carriage 15,500 Cash 4,75,000
To Gross Profit 4,40,000 By Closing Stock 1,50,000
Total 11,00,000 Total 11,00,000
To Operating Expenses 2,00,000 By Gross Profit b/d 4,40,000
To Non-Operating Expenses 40,000 By Non-Operating Income 60,000
To Net Profit 2,60,000
Total 5,00,000 Total 5,00,000
[6315]-402 4
Q4) Kunjir Ltd., Pune has a branch at Mumbai, the goods are invoiced at cost +
50%. Branch remits all cash received to the head office and all expenses are
met by Head Office. The following particulars are available for the year ended
31 March 2024. [20]
Particular Amount
Stock on 1-4-2023 37,200
Debtors on 1- 4-2023 27,200
Petty Cash on 1-4-2023 2,000
Goods invoiced to Branch (Invoice Price) 2,12,400
Sales at Branch
Cash Sales 1,00,040
Credit Sales 1,24,000
Goods returned by debtors 4,800
Cash collected from debtors 1,21,600
Goods returned by branch to Head Office (Invoice Price) 6,000
Discount allowed to customers 800
Expenses at Branch
1. Salary 12,000
2. Rent 8,000
3. Office Expenses 1,600
4. Sundry Expenses 2,000
5. Petty Cash Expenses 2,200
Cash Received for Petty Cash Expenses 1,000
You are required to Prepare the following the branch accounts for the year
ended 31st March 2024.
a) Branch Stock A/c
b) Branch Debtors A/c
c) Branch Petty Cash Expenses A/c
d) Branch Adjustment A/c
e) Branch Expenses A/c
f) Branch Profit and Loss A/c
[6315]-402 5
Total No. of Questions : 6] SEAT No. :
PC1070 [Total No. of Pages : 4
[6315]-403
T.Y.B.Com.
BUSINESS ECONOMICS
363 : Indian and Global Economic Development - II
(2019 CBCS Pattern) (Semester - VI)
P.T.O.
B) Match the following. [5]
Group - A Group - B
i) HPI a) Foreign portfolio investment
ii) Balance of Trade b) Human poverty index
iii) FPI c) Current Account
iv) World Bank d) Mahbub-ul-Haq
v) HDI e) IBRD
[6315]-403 2
Total No. of Questions : 6]
PC1070
[6315]-403
T.Y.B.Com.
BUSINESS ECONOMICS
363 : Indian and Global Economic Development - II
(2019 CBCS Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U 6 A{Zdm¶© AmhoV.
2) àíZ H«$. 2, 3, 4 Am{U 5 n¡H$s H$moUVohr 3 àíZ gmoS>dm.
3) g§X^m©gmR>r ‘wi B§J«Or àíZn{ÌH$m nhmdr.
4) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
[6315]-403 4
Total No. of Questions : 6] SEAT No. :
PC1071 [Total No. of Pages : 4
[6315]-404
T.Y.B.Com.
BUSINESS ECONOMICS
363 : International Economics - II
(2019 Pattern) (Semester - VI)
P.T.O.
B) Match the pairs. [5]
Group - A Group - B
i) Foreign exchange market a) 2014
ii) Euro Dollar Market b) Exchange of currency
iii) Purchesing power theory c) International market
iv) SAARC d) Gustav Cassel
v) BRICS e) 1985
Q3) What is foreign exchange market? Explain the structure of foreign exchange
market. [15]
Q4) What is fixed exchange rate? Explain merits and demerits of fixed exchange
rate. [15]
[6315]-404 2
Total No. of Questions : 6]
PC1071
[6315]-404
T.Y.B.Com.
BUSINESS ECONOMICS
363 : International Economics - II
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 70
gyMZm …- 1) àíZ H«$. 1 Am{U àíZ H«$. 6 gmoS>{dUo A{Zdm¶© AmhoV.
2) àíZ H«$. 2 Vo àíZ H«$. 5 n¡H$s H$moUVohr VrZ àíZ gmoS>dm.
3) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
4) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.
[6315]-404 3
~) OmoS²>¶m bmdm. [5]
JQ>-A JQ>-~
i) {dXoer {d{Z‘¶ ~mOma A) 2014
ii) ¶wamo S>m°ba ‘mH}$Q> ~) MbZmMr AmXbm~Xb
iii) H«$¶ eº$s {gÕm§V H$) Am§Vaamï´>r¶ ~mOma
iv) gmH©$ S>) JwñVmìh H°$gb
v) {~«³g B) 1985
à. 2) ì¶dhmaVmob åhUOo H$m¶? Mmbw Am{U ^m§S>dbr Im˶mda ì¶dhmaVmob ñnï> H$am. [15]
à. 3) {dXoer {d{Z‘¶ ~mOma åhUOo H$m¶? {dXoer {d{Z‘¶ ~mOmamMr aMZm ñnï> H$am. [15]
à. 4) pñWa {d{Z‘¶ Xa åhUOo H$m¶? pñWa {d{Z‘¶ XamMo JwU Xmof ñnï> H$am. [15]
à. 5) ~hþamï´>r¶ H§$nݶm åhUOo H$m¶? ~hþamï´>r¶ H§$nݶm§Mr ^y{‘H$m ñnï> H$am. [15]
[6315]-404 4
Total No. of Questions : 3] SEAT No. :
PC3692 [Total No. of Pages : 6
[6315]-405
T.Y.B.Com.
364 : AUDITING AND TAXATION - II
(2019 Pattern) (Semester - VI)
v) Perquisites
iv) PAN
P.T.O.
Q2) Solve Problem (Any Two) [14]
vi) He is provided with a 1800 cc car by the company. All the expenses
including driver’s salary are met by the factory. The car is used for
official as well as private purpose.
Compute the taxable income from salary for the Assessment Year 2024-25.
b) From the following information compute the Income from House Property
of Mr.Ravindra for A.Y.2024-25 from old Tax Regime [7]
Particulars Amount
[6315]-405 2
c) Following is the Profit & Loss A/c for. the Business of Mr. Arun Mumbai
for the financial year ending on 31.3.2024. [7]
Profit & Loss A/c
Particulars ` Particulars `
To Salary 1,20,000 By Grossprofit 2,75,000
To Fire Insurance 8,000 By Gift from Father 4,000
To Advertisement 10,500 By SundryReceipts 21,000
To Office Exp. 15,000
To Depreciation 40,000
To Arun Personal Exp. 5,000
To Tax paid 7,000
To Netprofit 1,05,000
Total 3,00,000 Total 3,00,000
Other information :
i) Advertisement include Rs . 500 as expenses for selling house hold
furniture.
ii) Salary include Rs. 16,000 paid for domestic purpose.
You are required to compute Taxable Income form Business for A.Y 2024-25
under old Regime.
Q3) Mr. Mahesh has given the following information of his incomes and savings
for financial year ending on 31/03/2024. [16]
Particulars Amount
Gross salary 1,30,000
Income from House property 32,000
Income from Business 1,30,000
Interest on bank Deposits 30,000
Donations paid to Government for promotion of family planning 20,000
He Deposited RPF 34,000
He paid LIC Premium 50,000
He paid Medical Insurance Premium 20,000
Profession Tax paid 2,500
Compute his Taxable Income and Tax Liability in old and New Regime for
A.Y 2024-25
[6315]-405 3
Total No. of Questions : 3]
PC3692
[6315]-405
T.Y.B.Com.
364 : AUDITING AND TAXATION - II
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
[6315]-405 5
à. 3) lr. ‘hoe ¶m§Zr 31/03/2024 amoOr g§nboë¶m Am{W©H$ dfm©gmR>r ˶m§À¶m CËnÞmMr Am{U ~MVrMr
Imbrb ‘m{hVr {Xbr Amho. [16]
Vnerb ê$n¶o
darb {Xboë¶m ‘m{hVr dê$Z lr. erVb ¶m§Mo H$anmÌ CËnÞ d Owݶm Am{U Zì¶m H$a àUmbrMm dmna
H$ê$Z H$a Xoæ¶Vm emoYmdr.
[6315]-405 6
Total No. of Questions : 4] SEAT No. :
PC1072 [Total No. of Pages : 4
[6315]-406
T.Y.B.Com.
365 (a) : BUSINESS ADMINISTRATION - II
Marketing
(2019 Pattern) (Semester - VI)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right side indicate full marks.
P.T.O.
B) Match the following. [5]
Group A Group B
i) Brand a) Promotion Mix
ii) Advertising b) Place Concept
iii) Physical Market c) Small Segment
iv) Niche Marketing d) Symbol, Name, Word or
Combination of them
v) Service e) Includes People, Process & Physical
Evidence
[6315]-406 2
Total No. of Questions : 4]
PC1072
[6315]-406
T.Y.B.Com.
365 (a) : BUSINESS ADMINISTRATION - II
Marketing
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
A) {dnUZmMo _hÎd
~) ‘ ~mOmanoR> {d^mJrH$aU’ åhUOo H$m`? ~mOmanoR> {d^mJrH$aUmÀ`m nÕVr ñnï> H$am. [7]
[6315]-406 4
Total No. of Questions : 4] SEAT No. :
PC1073 [Total No. of Pages : 4
[6315]-407
T.Y.B.Com.
BANKING AND FINANCE - II
365 (b) : Financial Markets and Institutions in India - II
(2019 Pattern) (Semester - VI)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.
i) The stock market trading time in India (NSE and BSE) is _____.
ii) Purchasing and selling securities on the same day is known as _____
iv) _____ is the limit below which a stock price can not trade on
a particular trading day
P.T.O.
v) The term Bullish indicates __________.
a) Positive price action b) Negative price action
c) Neutral price action d) None of these
vi) The central office of the life insurance corporation of India (LIC) is
located at ______.
a) New Delhi b) Chennai
c) Pune d) Mumbai
[6315]-407 2
Total No. of Questions : 4]
PC1073
[6315]-407
T.Y.B.Com.
BANKING AND FINANCE - II
365 (b) : Financial Markets and Institutions in India - II
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r B§J«Or àûZn{ÌH$m nhmdr.
ii) EH$mM {Xder à{V^wVtMr IaoXr Am{U {dH«$s ………… åhUwZ AmoiIVmV.
A) {S>{bìhar Q´>oqS>J ~) B§Q´>mS>o Q´>oqS>J
H$) ñQ>m°H$ Q´>oqS>J S>) `mn¡H$s Zmhr
iv) {d{eï> Q´>oqS>JÀ`m {Xder Á`m qH$_V _`m©XoÀ`m Imbr ñQ>m°H$ Q´>oqS>J H$é eH$V Zmhr. Ë`mg
………… åhUVmV.
[6315]-407 3
v) ‘~wbre’ hm eãX ………… Xe©{dVmo.
A) gH$mamË_H$ qH$_V H¥$Vr ~) ZH$mamË_H$ qH$_V H¥$Vr
H$) VQ>ñW qH$_V H¥$Vr S>) `mn¡H$s H$mhrhr Zmhr
vi) ^maVr` Am`w{d©_m _hm_§S>mimMo (LIC) _w»` H$m`m©b` ………… `oWo Amho.
[6315]-407 4
Total No. of Questions : 4] SEAT No. :
PC1074 [Total No. of Pages : 4
[6315]-408
T.Y.B.Com.
365(C): BUSINESS LAW & PRACTICES - II
(2019 Pattern) (Semester - VI)
Q1) A) Fill in the blank with the most appropriate alternative (Any 5) [5]
iii) Section 207 of Companies Act 2013 provides for the Conduct of
______
vi) ______is the system by which companies are directed and controlled.
P.T.O.
B) Match the following. [5]
Column A Column B
i) Oppression a) Settlement of a conflict by mutual
consent
ii) Mismanagement b) Consolidation or division of shares
iii) Arrangement c) Investigate into the affairs of the
company
iv) Compromise d) Conducting affairs in some
prejudicial, dishonest or
inept manner.
v) Inspection e) Unjust or cruel exercise of authority
Q4) a) Explain the kinds of investigation as per The Companies Act, 2013. [8]
b) Explain the key features of corporate governance. [7]
[6315]-408 2
Total No. of Questions : 4]
PC1074
[6315]-408
T.Y.B.Com.
365(C): BUSINESS LAW & PRACTICES - II
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
ii) ".............' ¶m g§koMr ì¶m»¶m "H$m¶Xm qH$dm Aݶmæ¶nUo gÎmm dmnaʶmMo CXmhaU'
Aer H$aʶmV Ambr Amho.
iii) H§$nZr H$m¶Xm 2013 À¶m H$b‘ 207 ‘ܶo ............. Mr VaVyX Amho.
iv) ............ åhUOo nañna g‘m¶moOZ Am{U gdbVtÛmao {ddmXmMm em§VVmnyU© qH$dm ñdoÀN>oZo
nyU© {ZnQ>mam H$aUo.
vi) .............. hr Aer àUmbr Amho Á¶mÛmao H§$nݶm§Zm {ZX}{eV Am{U {Z¶§{ÌV Ho$bo OmVoo.
[6315]-408 3
~) ¶mo½¶ OmoS²>¶m Owidm. [5]
aH$mZm A aH$mZm ~
i) XS>nemhr A) nañna g§‘VrZo g§Kfm©da VmoS>Jm H$mT>Uo
ii) J¡aì¶dñWmnZ ~) g‘^mJm§Mo EH$ÌrH$aU qH$dm {d^mOZ
iii$) ì¶dñWm H$) H§$nZrÀ¶m H$ma^mamMr Mm¡H$er
iv>) VS>OmoS> S>) H$mhr nyd©J«hXÿ{fV, Aàm‘m{UH$ qH$dm A¶mo½¶
nÜXVrZo ì¶dhma H$aUo
v) VnmgUr B) A{YH$mamMm Aݶm¶H$maH$ qH$dm H«y$a dmna
~) H§$nZr H$m¶Úm§VJ©V ""~hþ‘V {Z¶‘ Am{U Aëng§»¶mH$ h¸$'' åhUOo H$m¶? [7]
[6315]-408 4
Total No. of Questions : 4] SEAT No. :
PC1075 [Total No. of Pages : 4
[6315]-409
T.Y.B.Com.
365 (d) : CO - OPERATION AND RURAL DEVELOPMENT - II
(2019 Pattern) (Semester - VI) (Paper - II)
P.T.O.
v) In which state the first APMC was established in India _______
a) Utter pradesh b) Gujarat
c) Maharashtra d) Punjab
vi) Every market committee shall submit the budget to the ______
a) State marketing Board
b) District Board
c) Commissioner
d) District Officer
B) Match the following pairs. [5]
A B
i) Export marketing a) Political interfare
ii) NAFED b) Economic growth
iii) APMC c) National Agricultural Federation
iv) Model Act 2003 d) Agriculture produce buying & selling
v) Problem of APMC e) Control act to APMC
[6315]-409 2
Total No. of Questions : 4]
PC1075
[6315]-409
T.Y.B.Com.
365 (d) : CO - OPERATION AND RURAL DEVELOPMENT - II
(2019 Pattern) (Semester - VI) (Paper - II)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
[6315]-409 3
~) Imbrb OmoS>²`m bmdm. [5]
A ~
i) {Z`m©V {dnUZ A) amOH$s` hñVjon
ii) Zm\o$S> ~) Am{W©H$ d¥X²Yr
iii) H¥$fr CËnÞ ~mOma g{_Vr H$) amï´>r` H¥$fr {dnUZ _hmg§K
iv) AYw{ZH$ H$m`Xm 2003 S>) H¥$fr _mb IaoXr Am{U {dH«$s
v) H¥$fr CËnÞ ~mOma g{_Vr g_ñ`m B) E.nr.E_.gr {Z`§ÌU H$m`Xm
[6315]-409 4
Total No. of Questions : 4] SEAT No. :
PC1076 [6315]-410 [Total No. of Pages :3
T.Y.B.Com.
365 e : COST AND WORKS ACCOUNTING-II
(2019 Pattern) (Semester- VI) (Paper-II)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates:
1) All questions are compulsory
2) Figures to the right indicate full marks.
Q1) A) Multiple choice questions. (Any 5 out of 6) [5]
a) ______Clause in a contract calls for a price decrease if there is a
decrease in certain costs.
i) Project ii) Cost
iii) Sales iv) De-escalation
b) _____costing is a method wherein the products go through two or
more processes.
i) Process ii) Job
iii) Service iv) Contract
c) Operating Costing is a method of ascertaining costs of providing
or operating a _____.
i) Place ii) product
iii) service iv) contract
d) A cost-plus contract is one in which the contractor is reimbursed
for the actual costs of a project plus a ______.
i) Profit ii) loss
iii) Part iv) Commission
e) Contract costing, also known as _____costing.
i) Service ii) Process
iii) Operating v) Terminal
f) In contract costing the total loss if any is transferred to _____.
i) Trading Account ii) Balance sheet
iii) Costing profit and loss iv) Drawings
B) Match the following [5]
a) Job costing i) Operating costing
b) Service Costing ii) Secondary product
c) Normal Loss iii) Specific order costing
d) Work Certified iv) Cannot be avoided
e) By product v) Portion of work completed and
certified
P.T.O.
Q2) Short Notes (Any 2 out of 4) [10]
a) Importance of Escalation clause
b) Explain Joint Products
c) Importance of Job Costing
d) Need for Process Costing
Q3) C Ltd undertook a contact for construction of bridge. The contact price is
Rs. 6,00,000. The following is the information relating to the contact during
the year 2022-2023 [15]
Particulars Amt
Materials Purchased and issued 70,698
Materials sent to site 1,00,000
Materials returned to stores 1,098
Materials at site on 31/03/2023 3,766
Labour engaged on site 1,40,000
Wages accrued and due but not paid 8,750
Engineers fees 6,334
Direct expense payable 580
General overheads 8,252
Overheads outstanding 9,250
Plant installed at site cost 41,500
Erection charges on site for plant 1,250
Scrap value of plant after 5 years 2,750
Work certified 3,90,000
Cost of work not certified 9,000
Cash received from contractee 3,60,000
Prepare Contract account and contractee’s account. Also show the amount
of profit which you consider might be fairly taken on the contract and how
have you calculated the same.
[6315]-410 2
Q4) The Bharat Chemicals Ltd. Produced a product which passes through three
processes during the month . In each process 2% of the total weight put in is
lost and 10% is scrap. In Process I and Process II the scrap realises Rs. 100
per ton and from Process III Rs. 20 per ton.
Process I Process II Process III
Particulars
Materials Used tons 1,000 140 1,348
Raw Materials consumed Rs. 1,20,000 28,000 2,83,620
Manufacturing Wages Rs. 20,500 18,520 15,000
General Overheads Rs. 10,300 7,240 3,100
The product of three processes
are dealt as follows
Passed to next process 75% 50% -
Sent to warehouse for sale 25% 50% 100%
Prepare process accounts showing cost per ton of each process. [15]
OR
From the following data calculate the cost per running mile of River Lines
Transport Co.
Particulars
Mileage run (annual) 6,000 miles
Cost of vehicle Rs. 1,50,000
Road Licence (annual) Rs. 7,500
Annual Insurance Rs. 4,000
Annual Garage Rent Rs. 5,420
Supervision and Salaries (annual) Rs. 24,000
Drivers wages per hour Rs. 30
Cost of fuel per liter Rs. 20
Miles run per liter 15 miles
Repairs and Maintenance per mile Rs. 2
Tyre Allocation Per mile Rs. 0.60
Estimated life of vehicle 75,000 miles
Charge interest at 15% on the cost of vehicle. The vehicle runs 20 miles per
hour on an average.
[6315]-410 3
Total No. of Questions :4] SEAT No. :
PC1077 [6315]-411 [Total No. of Pages :3
T.Y.B.Com.
STATISTICS
365 (F) : Business Statistics-II
(2019 Pattern) (Semester- VI)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates:
1) Figures to the right indicate full marks.
2) Use of Scientific calculators and Statistical table is allowed.
3) Symbols and abbreviations have their usal meaning.
4) Graph paper will be provide on request.
P.T.O.
Q2) Write a short note on any two of following. [2×5=10]
a) Stratified Sampling
b) Type I error and Type II error
c) One Way Classification
d) Chi-square test of goodness of fit for population.
[6315]-411 3
Total No. of Questions : 4] SEAT No. :
PC1078 [Total No. of Pages : 4
[6315]-412
T.Y.B.Com.
365(g): BUSINESS ENTREPRENEURSHIP- II
(2019 Pattern) (Semester - VI)
P.T.O.
v) ______ is using your research to advertise business.
a) Production
b) Research
c) Marketing
vi) The profit of recognized start-ups are exempted from Income Tax
Act for ______ years.
a) Two
b) Three
c) Five
B) Match the following. [5]
i) Cash Crises a) Risk Management Methods
ii) ERM b) 2013
iii) Sharechat c) 2005
iv) Daily hunt d) 2015
v) Toppr e) Financial
Q3) a) What is Business Plan? Explain the Importance of Business Plan. [8]
b) Explain MSME Registration Process with its Importance. [7]
[6315]-412 2
Total No. of Questions : 4]
PC1078
[6315]-412
T.Y.B.Com.
365(g): BUSINESS ENTREPRENEURSHIP- II
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r B§J«Or n«íZn{ÌH$m nhmdr.
à. 3) A) ì¶dgm¶ ¶moOZm åhUOo H$m¶? ì¶dgm¶ ¶moOZoMo ‘hËd ñnï> H$am. [8]
~) E‘. Eg. E‘. B©. à{H«$¶m Am{U ˶mMo ‘hËd ñnï> H$am. [7]
à. 4 A) ì¶dgm¶ AmOma H$m¶ Amho? ì¶mdgm{¶H$ AmOmamMr {d{dY H$maUo ñnîQ> H$am. [8]
[6315]-412 4
Total No. of Questions : 5] SEAT No. :
PC1079 [Total No. of Pages : 4
[6315]-413
T.Y.B.Com.
365 (h): MARKETING MANAGEMENT - II
(2019 Pattern) (Semester - VI)
Q1) Choose the correct option from the given options and write the answer.
(Any 5): [5]
a) In which of the following year was the food corporation of India (FCI)
set up?
i) 1955 ii) 1960
iii) 1965 iv) 1970
b) Which one is odd in the following type of Agri-Products?
i) Vermi Culture ii) Floriculture
iii) Animal Husbandry iv) Agriculture Plowing
c) Globalization means integrating the ______ of a country with the global
economy.
i) Finance ii) Economy
iii) Money iv) Investment
d) When a business expands into a new market, they gain more _____
i) Higher quality ii) Service or Product
iii) Knowledge iv) All of the above
e) Patent is one of the ______
i) Prestige ii) Property
iii) Intellectual Property iv) None of the above
f) _______ marketing covers the services involved in moving an agricultural
product.
i) Agriculture ii) Global
iii) National iv) None of the above
P.T.O.
Q2) Match the following. [5]
a) Trade Marks Act i) 2002
b) Competition Act ii) 1986
c) Consumer Protection Act iii) 1999
d) Indian Patent Act iv) 2005
e) Bureau of Indian Standards Act v) 1986
vi) 1985
Q5) a) Define Global Marketing. Explain the different features of Global market.[8]
b) Explain the various tactics used by cyber security marketers. [7]
[6315]-413 2
Total No. of Questions : 5]
PC1079
[6315]-413
T.Y.B.Com.
365 (h): MARKETING MANAGEMENT - II
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r ‘yi B§J«Or àíZnÌrH$m nhmdr.
à. 1) {Xboë¶m n¶m©¶m n¡H$s ¶mo½¶ n¶m©¶ {ZdSy>Z CÎma {bhm. (H$moU˶mhr nmM) [5]
A) Imbrbn¡H$s H$moU˶m dfu ^maVr¶ ImÚ ‘hm‘§S>i (E’$grAm¶) ñWmnZ Ho$br Jobr?
i) 1955 ii) 1960
iii) 1965 iv>) 1970
~) Imbrbn¡H$s H$moU˶m àH$mamMo H¥${f-CËnmXZ doJù¶m àH$mamV ‘moS>Vo?
i) d‘u H$ëMa ii) âbmoarH$ëMa
iii) newnmbZ iv) eoVr Zm§JaUr
H$) OJVrH$aU åhUOo EH$ XoemÀ¶m ............ Amnbo OmoS>ʶmg OJ^amVrb Am{W©H$ àUmbrgh.
i) ’$m¶Zm§g ii) Am{W©H$
iii) n¡go iv) {Zdoe
S>) OoWo ì¶dgm¶ EH$ ZdrZ ~mOmamV {dñVma H$aVmo, ˶m§Zm A{YH$ ........... {‘iVmV.
i) Cƒ JwUdÎmm ii) godm qH$dm CËnmXZ
iii) kmZ iv) darb n¡H$s gd©
B>) noQ>§Q> ho EH$ .......... Amho.
i) ‘¶m©Xm ii) ‘mb‘Îmm
iii) ~wpÜX‘Îmm g§nÎmr iv) darb n¡H$s Zmhr
’$) ........... {dnUZm ‘ܶo H¥${f dñVy Zo-AmU H$aUmè¶m godm§Mm g‘mdoe hmoVmo.
i) H¥$fr ii) OmJ{VH$
iii) am{ï´>¶ iv) darb n¡H$s Zmhr
[6315]-413 3
à. 2) ¶mo½¶ OmoS²>¶m Owidm. [5]
à. 5) A) OmJ{VH$ {dnUZmMr ì¶m»¶m XoD$Z OmJ{VH$ ~mOmanoR>oMr {d{dY d¡{eîQ>ço ñnï> H$am. [8]
~) gm¶~a gwajm {dnUH$mÛmao dmnaʶmV ¶oUmao {d{dY S>mdnoM ñnï> H$am. [7]
[6315]-413 4
Total No. of Questions : 4] SEAT No. :
PC1080 [Total No. of Pages : 4
[6315]-414
T.Y.B.Com.
365 (i) : AGRICULTURAL AND INDUSTRIAL ECONOMICS - II
(2019 Pattern) (Semester - VI)
P.T.O.
B) Match the following [5]
c) Make in India
[6315]-414 2
Total No. of Questions : 4]
PC1080
[6315]-414
T.Y.B.Com.
365 (i) : AGRICULTURAL AND INDUSTRIAL ECONOMICS - II
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r _yi B§J«Or àûZn{ÌH$m nhmdr.
[6315]-414 3
~) `mo½` OmoS²>`m bmdm. [5]
i) eoVH$è`m§À`m _mbH$sMr H§$nZr A) 2011
ii) amï´>r` {d{Z_m©U YmoaU ~) FPO
iii) Aën doVZ H$) H¥$fr {d{d{YH$aU
iv) ~hÿ nrH$ àd¥Îmr S>) H¥$fr _Oya
v) ZmdrÝ`nyU© Am¡Úmo{JH$ g§H$ënZm B) ñQ>mQ>© An
A) eoV_Owam§Mr gÚpñWVr
~) Am¡Úmo{JH$ g§Kfm©Mr H$maUo
H$) _oH$ BZ B§{S>`m
S>) H$mo{dS> - 19 Mm ^maVr` H¥${f joÌmdarb n[aUm_
~) hdm_mZ ~XbmMm ^maVr` H¥$fr joÌmdarb n[aUm_ `mda Q>rn {bhm. [7]
[6315]-414 4
Total No. of Questions : 4] SEAT No. :
PC1081 [Total No. of Pages : 4
[6315]-415
T.Y.B.Com.
365 (J) : DEFENCE BUDGETING , FINANCE & MANAGEMENT-II
(2019 Pattern) (Semester - VI) (Special Paper -II)
a) Define ‘Atmanirbhar’
e) What is logistics?
a) Logistic management.
c) Ministry of defence
d) Military organization
e) Missile technology
P.T.O.
Q3) Attempt any four of the following. [4×5=20]
[6315]-415 2
Total No. of Questions : 4]
PC1081
[6315]-415
T.Y.B.Com.
365 (J) : DEFENCE BUDGETING , FINANCE & MANAGEMENT-II
(2019 Pattern) (Semester - VI) (Special Paper -II)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 70
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
A) nwadR>m ì`dñWmnZ
~) {deof eñÌ {dH$mg
H$) g§ajU _§Ìmb`
S>) g§ajU g§KQ>Zm
B) jonUmñÌ V§ÌkmZ
[6315]-415 3
à. 3) Imbrbn¡H$s H$moUVohr Mma àl gmoS>dm. [4×5=20]
[6315]-415 4
Total No. of Questions : 4] SEAT No. :
PC1082 [Total No. of Pages : 4
[6315]-416
T.Y.B.Com.
365(k) : INSURANCE, TRANSPORT AND TOURISM - II
(2019 Pattern) (Semester - VI)
P.T.O.
v) The primary purpose of TAAI is ______.
a) to regulate the travel industry in India along organized lines
b) to regulate the travel industry in world
c) to control the travel industry in India along organized lines
vi) How does tourism impact transportation demand?
a) It has no effect on transportation demand.
b) It decreases the need for transportation services.
c) It leads to an increase in transportation demand.
vii) A person travelling abroad should compulsorily need a
a) Ticket
b) Insurance
c) Visa
B) Match the following. [5]
i) UNWTO a) 1947
ii) TAAI b) 1966
iii) IATO c) 1945
iv) ITDC d) 1951
v) ICAO e) 1982
f) 1975
[6315]-416 2
Total No. of Questions : 4]
PC1082
[6315]-416
T.Y.B.Com.
365(k) : INSURANCE, TRANSPORT AND TOURISM - II
(2019 Pattern) (Semester - VI)
(‘amR>r ê$nm§Va)
doi : 2½ Vmg] [ EHy$U JwU : 50
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
[6315]-416 3
v) (TAAI) Q>rEEAm¶Mm àmW{‘H$ hoVy ........... Amho.
A) g§K{Q>V ‘mJm©Zo ^maVmVrb àdmgr CX²¶moJmMo {Z¶‘Z H$aUo
~) OJmVrb àdmgr CX²¶moJmMo {Z¶‘Z H$aUo
H$) g§K{Q>V ‘mJm©Zo ^maVmVrb àdmgr CX²¶moJm§da {Z¶§ÌU R>odUo
vi) n¶©Q>ZmMm dmhVwH$sÀ¶m ‘mJUrda H$gm n[aUm‘ hmoVmo?
A) dmhVwH$sÀ¶m ‘mJUrda ˶mMm H$moUVmhr n[aUm‘ hmoV Zmhr.
~) ¶m‘wio dmhVyH$ godoMr JaO H$‘r hmoVo.
H$) ¶m‘wio dmhVwH$sÀ¶m ‘mJUrV dmT> hmoVo.
vii) naXoemV àdmg H$aUmè¶m 춺$sbm .......... Mr Amdí¶H$Vm AgVo.
A) {VH$sQ>
~) {d‘m
H$) pìhgm
[6315]-416 4
Total No. of Questions : 4] SEAT No. :
PC1083 [6315]-417 [Total No. of Pages :2
T.Y. B.Com.
365-L : COMPUTER PROGRAMMING AND APPLICATIONS
Computer Networking and E-Commerce-II
(2019 Pattern) (Semester- VI)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates:
1) All questions are compulsory.
2) Figurs to the right indicate full marks.
Q3) a) Explain information security and need for Information security. [8]
b) Explain in detail various applications of E-Commerce. [7]
[6315]-417 2
Total No. of Questions : 4] SEAT No. :
P.T.O.
B) Match the following (any 5) : [5]
Group A Group B
i) Quality management a) Economic order quantity
ii) EOQ b) Quality control
iii) International Standards organization c) Just-in-Time
iv) J.I.T. d) 23 February 1947
v) Work schedule e) Controlling Cost
vi) An important factor in manufacturing f) Management Techniques
vii) Inventory management g) Raw material
[6315]-418 2
Total No. of Questions :4]
PC-1084
[6315]-418
T.Y. B.Com.
BUSINESS ADMINISTRATION - III
366 (a) : Production and Operation Management - III
(2019 Pattern) (Semester - VI) (Special Paper - III)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 50
gyMZm : 1) gd© àíZ gmoS>{dUo A{Zdm¶© AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r ‘wi B§J«Or àíZn{ÌH$m nhmdr.
3 P.T.O.
~) OmoS>çm bmdm. (H$moU˶mhr nmM) [5]
JQ> "A' JQ> "~'
i) JwUdÎmm ì¶dñWmnZ A) BH$m°Zm°{‘H$ Am°S>©a ³dmpÝQ>¨Q>r
ii) B. Amo. ³¶w. (EOQ) ~) JwUdÎmm {Z¶§ÌU
iii) OmJ{VH$ ‘mZH$ g§KQ>Zm H$) OñQ> BZ Q>mB©‘
iv) Oo.Am¶.Q>r. S>) 23 ’o$~«wdmar 1947
v) H$m¶© doimnÌH$ B) IM© {Z¶§ÌU
vi) CËnmXZ {Z{‘©VrgmR>r bmJUmam gdm©V ’$) ì¶dñWmnZoMo V§Ì
‘hËdmMm KQ>H$
vii) ‘mbgmR>m ì¶dñWmnZ ¶) H$ƒm ‘mb
àíZ 4) A) JwUdÎmm ì¶dñWmnZmMr ì¶m»¶m {bhÿZ JwUdÎmm ì¶dñWmnZoMr d¡{eï>o ñnï> H$am. [8]
~) {dVaU gmIirMo Q>ßno g{dñVa ñnï> H$am. [7]
[6315]-418 4
Total No. of Questions : 4] SEAT No. :
P.T.O.
B) Match the pairs : [5]
♦♦♦
[6315]-419 2
Total No. of Questions : 4]
PC-1085
[6315]-419
T.Y. B.Com.
BANKING AND FINANCE - III
366 - (B) : Banking Law and Practices in India
(2019 Pattern) (Semester - VI)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 50
gyMZm : 1) gd© àíZ A{Zdm`© AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
3 P.T.O.
~) OmoS²>`m Owidm. [5]
àíZ 3) A) ~±H$ ì`dgm`mVrb gm`~a JwÝh `mMo àH$ma ñnï> H$am. [8]
~) àXmB ~±Ho$Mo H$V©ì` ñnï> H$am. [7]
♦♦♦
[6315]-419 4
Total No. of Questions : 4] SEAT No. :
Q1) A) Fill in the Blanks with the most appropriate alternative (Any 5) : [5]
i) ________ are usually payable for a financial year after the final
accounts are ready and the amount of distributable profits is
available.
ii) Dividend has to be paid within ____ days from the date of
declaration. (30 days, 90 days, 21 days)
iii) ____of accounts means opening of accounts which are closed and
filed at the appropriate authority.
vi) The ____is the heart and soul of the company / firm.
P.T.O.
B) Match the Following: [5]
Column A Column B
i) Dividend declared between 2 a) To give a True & Fair view of
annual general meetings the state of affairs of the
company
ii) Unclaimed Dividend b) Auditing Standards
Account
iii) Financial Statements c) Three director
iv) Institute of Chartered d) Interim Dividend
Accountants of India
v) Public Company e) Section 124
[6315]-420 2
Total No. of Questions : 4]
PC-1086
[6315]-420
T.Y. B.Com.
366(c) : BUSINESS LAW & PRACTICES - III
(2019 Pattern) (CBCS) (Semester - VI)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 50
gyMZm :
1) gd© àíZ A{Zdm`© AmhoV.
2) COdrH$S>o {Xbobr g§»`m nyU© JwU Xe©dVmV.
3 P.T.O.
~) `mo½` OmoS²>`m Oyidm. [5]
aH$mZm A aH$mZm ~
i) XmoZ dm{f©H$ gd©gmYmaU g^m§Xaå`mZ A) H§$nZrÀ`m H$m_H$mOmMr Iar Am{U
Kmo{fV Ho$bobm bm^m§e {Zînj _m{hVr XoUo
ii) AXm Z Ho$bobm bm^m§e ImVo ~) A§Ho$jUmMr _mZHo$
iii) Am{W©H$ {ddaUnÌo H$) VrZ g§MmbH$
iv) B©ÝñQ>rQ²>`wQ> Am°\$ MmQ>©S>© AH$mD$ÝQ>Q> S>) A§V[a_ bm^m§e
Am°\$ B§{S>`m
v) gmd©O{ZH$ H§$nZr B) H$b_ 124
[6315]-420 4
Total No. of Questions : 4] SEAT No. :
P.T.O.
vi) Funds are utilized in co-operatives as per_____planning.
a) Sales
b) product
c) Financial
B) Match the Following: [5]
Group A Group B
i) Utilisation of funds- a) Co-operative audit
ii) Examination by auditor- b) Financial Control
iii) Audit report- c) Signing of Audit Report
iv) Duty of Auditor- d) Appointment in society
v) Co-operative Auditor- e) Report by auditor
[6315]-421 2
Total No. of Questions : 4]
PC-1087
[6315]-421
T.Y. B.Com.
366(d) : CO-OPERATION AND RURAL DEVELOPMENT - III
(2019 Pattern) (Semester - VI) (Special Paper - III)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 50
gyMZm :
1) gd© àíZ gmoS>dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ nyU© JwU Xe©dVmV.
3 P.T.O.
vi) ghH$mamV {ZYrMm dmna ............. {Z`moOZmZwgma hmoVmo.
A) {dH«$s
~) CËnmXZ
H$) {dÎmr`
~) Imbrb OmoS>çm Owidm [5]
JQ> A JQ> ~
i) {ZYrMm dmna A) ghH$mar A§Ho$jU
ii) A§Ho$jH$mÛmao narjm ~) {dÎmr` {Z`§ÌU
iii) A§Ho$jU Ahdmb H$) A§Ho$jU Ahdmbmda ghr
iv) A§Ho$jH$mMr H$V©ì`o S>) gmogm`Q>rÛmao {Z`wº$s
v) ghH$mar A§Ho$jH$ B) A§Ho$jH$mZo {Xbobm Ahdmb
àíZ 4) A) H$m`©aV (operating) IM© Am{U IM© {Z`§ÌU ñnï> H$am. [8]
~) ghH$mar A§Ho$jH$mMo A{YH$ma Am{U H$V©ì`o gm§Jm. [7]
[6315]-421 4
Total No. of Questions : 4] SEAT No. :
[6315]-422
T.Y. B.Com.
COST & WORKS ACCOUNTING - III
366 (e) : Techniques of Cost Accounting and Cost Audit
(2019 Pattern) (CBCS) (Semester - VI)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicate full marks.
3) Use of a simple calculator is allowed.
Q1) A) Fill in the blanks by selecting an appropriate answer from the options
given (any five) [5]
i) _________ is NOT a component of standard cost.
a) Direct materials cost b) Direct labor cost
c) Variable overhead cost d) Indirect labor cost
ii) In standard costing, _______ is considered a favorable variance.
a) Actual costs are higher than standard costs
b) Actual costs are equal to standard costs
c) Actual costs are lower than standard costs
d) Actual costs exceed the budgeted costs
iii) __________ is one of the many advantages of standard costing.
a) It provides accurate predictions of future costs
b) It simplifies the budgeting process
c) It facilitates cost control and performance evaluation
d) It eliminates the need for variance analysis
iv) Material Price Variance = ________.
a) (Actual quantity × Standard price) - (Actual quantity × Actual
price)
b) (Actual quantity × Actual price) - (Standard quantity × Standard
price)
c) (Actual quantity × Actual price) - (Actual quantity × Standard
price)
d) (Standard quantity × Standard price) - (Actual quantity × Actual
price)
P.T.O.
v) Under CAS 7, employees cost should be determined _________
a) Based on historical costs only
b) Based on current market rates only
c) Based on standard rates and actual costs
d) Based on budgeted costs only
vi) Variable cost is the difference between _________.
a) Sales and Profit b) Sales and Fixed Cost
c) Sales and Total Cost d) Sales and Contribution
Q3) a) From the following information you are required to Calculate [8]
i) Material Cost variance,
ii) Material Price Variance,
iii) Material Quantity Variance
iv) Verification of the calculation of the variances
Material Standard Standard Standard Actual Actual Actual
Quantity Rate (A) Amount (A) Quantity Rate (A) Amount (A)
A 70 25 1,750 80 30 2,400
B 50 15 750 40 10 400
Total 120 2,500 120 2,800
[6315]-422 2
b) Using the following cost data, calculate [7]
i) Labour Cost Variance
ii) Labour Rate Variance
iii) Labour Efficiency
iv) Idle Time Variance
Given :
• Standard Hours = 1,800
• Standard Rate per hour = A 100
• Actual Rate = A 120
• Actual Hours = 1,700
• Idle Time (hours not worked due to abnormality) = 150 hours
Q4) a) ABC Pvt. Ltd. plans to produce 1,00,000 units of its product with a
variable cost of A 20 per unit and fixed costs amounting to A 2,00,000.
The company aims to achieve a profit of 20% on the cost price. [8]
i) Calculate the selling price per unit required to achieve the desired
profit.
ii) If the company decides to reduce its selling price by 15%, how
does the revised price affect the Profit/Volume Ratio and Break-
Even Point?
b) Who is a Cost Auditor? Explain the rights and duties of a Cost Auditor.[7]
[6315]-422 3
Total No. of Questions : 4] SEAT No. :
PC-1089 [Total No. of Pages : 3
[6315]-423
T.Y. B.Com.
366 f : BUSINESS STATISTICS -III
(2019 Pattern) (Semester - VI)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates :
1) All questions are compulsory.
2) Figures to the right indicate full marks.
3) Use of Calculator and Statistical table is allowed.
P.T.O.
Q2) Attempt any two of the following: [2×5=10]
a) Explain the following terms:
Critical path,
Simulation,
Traffic intensity,
Demand function,
Supply function
b) Explain the following terms :
Most likely time in PERT,
Expected duration of project,
Advantages of simulation,
Service rate,
Profit function
c) State the condition that cost function can be determined as maxima and
minima function.
d) If C ( x) 2 x 4 x3 7 x 12 is the manufacturer's total cost equation,
then find the:
Average cost, Fixed cost,Variable cost, Marginal cost
Q3) a) The following table gives the activities in a project and other relevant
information.
Activity 1-2 1-3 2-5 2-4 3-4 4-5 4-6 5-6 6-7
Duration 5 9 14 4 3 10 12 6 10
Find the earliest start, earliest finish, latest start, latest finish, toatal float,
free float and independent float for each activity. Also find critical path.[8]
b) Customers arrive at a certain petrol pump in city A in a poisson process
with an average time of 5 minutes between arrivals. The time intervals
between services at the petrol pump follows exponential distribuiton and
the mean time taken to service a vehicle is 2 minutes. [7]
i) Find the probability that the pump is idle.
ii) What would be expected queue length?
iii) What is expected length of the system?
iv) What would be average waiting time in the queue?
v) Obtain average time spent by a customer in the system.
[6315]-423 2
Q4) a) Following is the probability distribution of daily production of items.
Production 0 5 10 15 20 25
Probability of 0.04 0.22 0.16 0.42 0.10 0.06
Production
Using random numbers given below estimate production for next 10
days: 35, 52, 50,13, 23,73, 34, 57, 35, 83. Also find average daily
production. [8]
b) Given below is the information about a project regarding different activities.
All time estimates are in days. [7]
Activity 1-2 2-3 2-4 2-5 3-6 4-6 5-7 6-7
to 1 1 1 5 2 5 4 1
tm 5 7 5 11 6 7 6 5
tp 3 4 3 8 4 6 5 3
i) Determine expected time estimate and variance for each activity.
ii) What is the probability that the project will be completed within 15
days.
♦♦♦
[6315]-423 3
Total No. of Questions : 4] SEAT No. :
P.T.O.
vi) ____doesn't fall under the category of digital marketing.
a) T.V
b) Radio
c) None of the above.
B) Match the Following : [5]
Group A Group B
i) Corporate Training a) Karl Marx
ii) Virtual Training b) Issues in Digital Marketing
iii) Problem Solving c) Achieve Goals
iv) Motivation d) Formal Training
v) A check on increased e) Online Learning
security risk
Q3) a) What is Team? Explain how to create High performance Team. [8]
b) Explain the Characteristics of Stress. [7]
[6315]-424 2
Total No. of Questions : 4]
PC-1090 [6315]-424
T.Y. B.Com.
366(g) : BUSINESS ENTREPRENEURSHIP - III
(2019 Pattern) (Special Paper - II) (Semester - VI)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 50
gyMZm :
1) gd© àíZ A{Zdm`© AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©dVmV.
3) g§X^m©gmR>r B§J«Or àýn{ÌH$m nhmdr.
àíZ 3) A) g§K åhUOo Amho? Cƒ H$m`©j_Vm g§K H$gm V`ma H$am`Mm Vo ñnï> H$am. [8]
~) VUmdmMr d¡{eï²>`o ñnï> H$am. [7]
àíZ 4) A) A{^àoaUm åhUOo H$m`? CÚmoOH$Vo_Ü`o H$_©Mmar gh^mJ H$m`©H«$_ ñnï> H$am. [8]
~) {S>{OQ>b {dnUZmMo àH$ma ñnï> H$am. [7]
[6315]-424 4
Total No. of Questions : 4] SEAT No. :
P.T.O.
B) Match the following : [5]
i) Popular loudspeakar and a) Historical social media
ringing of bells
ii) Credit and Budgetary control b) Principles of Design
iii) You-tube Telegram and c) Industrial elements
Facebook
iv) Shine and movement d) Techniques of marketing control
v) Technical support & budget e) Social media
[6315]-425 2
Total No. of Questions : 4]
PC-1091
[6315]-425
T.Y. B.Com.
366H : {dnUZ ì`dñWmnZ - III
(2019 Pattern) (CBCS) (Semester - VI)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 50
gyMZm : 1 ) gd© àý gmoS>{dUo Amdí`H$ Amho.
2 ) COdrH$S>rb A§H$ àým§Mo nyU© JwU Xe©{dVmV.
3 ) g§X^m©gmR>r _yi B§J«Or àýnÌrH$m nhmdr.
[6315]-425 3 P.T.O.
v) H§$nZrÀ`m X¡Z§XrZ H$m_H$mOm_Ü`o .............. _wio bd{MH$Vm àmá hmoVo.
A) {dnUZ n`m©daU ~) {dnUZ {Z`§ÌU
H$) {dnUZ {Z`moOZ S>) {dnUZ g§KQ>Z
vi) Om{hamV n[anwU© hmoÊ`mgmR>r ............ hm KQ>H$ AmH$f©H$ AgUo _hËdmMo AgVo.
A) AmH¥$Vr ~) Om{hamV _mÜ`_o
H$) _wÐU S>) ì`mnma {MÝho
~) OmoS>çm OwS>dm … [5]
A (JQ>) ~ (JQ>)
i) bmoH${à` K§Q>mZmX d ^m|Jo A) Eo{Vhm{gH$ gm_m{OH$ _mÜ`_o
ii) nV{df`H$ Am{U A§XmOnÌH$ {Z`§ÌZ ~) AmH¥$Vr{df`H$ VËdo
iii) `y-Q>çy~, Q>o{bJ«m_ Am{U \o$g~wH$ H$) CÚmoJg_yh KQ>H$
iv) M_H$ Am{U hmbMmb S>) {dnUZ {Z`§ÌU V§Ìo
v) V§ÌkmZmMr OmoS d IMm©Mo A§XmOnÌH$§§ B) gm_m{OH$ _mÜ`_o
[6315]-425 4
Total No. of Questions : 4] SEAT No. :
(Net state domestic product, Per capital Net state domestic product,
Trends in investment, Infrastructural disparities)
vi) _______ was the major objective of India’s first five year plan.
P.T.O.
B) Match the following : [5]
c) Procurement price
Q3) a) Explain the need for balanced regional industrial development. [8]
[6315]-426 2
Total No. of Questions :4]
PC-1092
[6315]-426
T.Y. B.Com.
366 (I) : AGRICULTURAL AND INDUSTRIAL
ECONOMICS - III
(2019 Pattern) (CBCS) (Semester - VI) (Paper - III)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 50
gyMZm : 1) gd© àíZ gmoS>{dUo A{Zdm¶© AmhoV.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3 P.T.O.
~) ¶mo½¶ OmoS>çm bmdm. [5]
i) doVZXo¶H$ H$m¶Xm A) AmYma qH$‘V
ii) MSP ~) àmXo{eH$ Ag‘Vmob
iii)H¥$fr YmoaUo H$) H¥$fr ‘§Ìmb¶
iv) CÚmoJm§Mo H|$ÐrH$aU S>) 1936
v) H¥$fr CËnmXH$Vm B) à{VEH$a CËnmXZ
[6315]-426 4
Total No. of Questions : 4] SEAT No. :
P.T.O.
Q4) Attempt any two of the following [2×10=20]
a) Explain in detail the impact of expenditure on Defence forces.
b) Explain in details Within Visual Range (WVR).
c) Explain in detail Indian defence expenditure since 1947 to up today.
♦♦♦
[6315]-427 2
Total No. of Questions : 4]
PC-1093
[6315]-427
T.Y.B.Com
366(J) : DEFENCE BUDGETING, FINANCE &
MANAGEMENT (Special Paper - III)
(2019 Pattern) (Semester - VI)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [EHy$U JwU : 70
gyMZm : 1) gd© àíZ A{Zdm`©.
2 ) COdrH$S>rb A§H$ JwU Xe©{dVmV.
3 P.T.O.
àíZ 4) Imbrbn¡H$s H$moUVohr XmoZ àíZ gmoS>dm. [2 × 10 = 20]
♦♦♦
[6315]-427 4
Total No. of Questions : 4] SEAT No. :
P.T.O.
vi) Indian Government is marketing India as a tourist destination through
the _____ advertisement campaign.
a) Credible India
b) Incredible India
c) Gateway to backwaters
vii) ____plays a significant role in developing and promoting travel
sales.
a) customer
b) agent
c) operator
B) Match the Following: [5]
i) Independent tours a) Service of trained tour manager
ii) Escorted tour b) Travel independently.
iii) Hosted tour c) Visit to religious destinations
iv) Freedom tours d) Agency utilizes the services of
another agency
v) Pilgrim Tour e) Designed as per the chioce of
tourists
[6315]-428 2
Total No. of Questions : 4]
PC-1094 [6315]-428
T.Y. B.Com.
366(k) : INSURANCE TRANSPORT AND TOURISM
(Tourism)
(2019 Pattern) (Paper - III) (Semester - VI)
(_amR>r ê$nm§Va)
doi : 2½ Vmg ] [ EHy$U JwU : 50
gyMZm :
1) gd© àíZ A{Zdm`© AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©dVmV.
3 P.T.O.
vi) ^maV gaH$ma ......... Om{hamV _mo{h_oX²dmao n`©Q>ZñWi åhUyZ ^maVmMo _mH}$qQ>J
H$arV Amho.
A) {dídmgmh© ^maV
~) A{dídgZr` ^maV
H$) ~°H$dm°Q>a JoQ>do
vii) ........... ho àdmgr {dH«$s {dH${gV Am{U àmoËgmhZ XoÊ`mV _hÎdnyU© ^y{_H$m
~OmdVo.
A) J«mhH$
~) EO§Q>
H$) Am°naoQ>a
~) `mo½` OmoS²>`m Owidm. [5]
i) ñdV§Ì Xm¡ao A) à{e{jV Qy>a _°ZoOaMr godm
ii) EñH$m°Q>}S> n`©Q>Z ~) ñdV§Ì àdmg
iii) hmoñQ> Ho$bobo n`©Q>Z H$) Ym{_©H$ ñWim§Zm ^oQ> XoUo
iv) \«$sS>_ n`©Q>Z S>) EOÝgr Xþga² `m EOÝgrÀ`m godm§Mm
dmna H$aVo
v) `mÌoH$ê$ ghb B©) n`©Q>H$m§À`m AmdS>rZwgma {S>PmBZ
Ho$bobo
[6315]-428 4
Total No. of Questions : 4] SEAT No. :
P.T.O.
B) Match the following : [5]
Group - A Group - B
i) High cohesion a) Each software unit performs as
expected
ii) ERD b) Data Flow Diagram
Q4) a) Explain the concept of Software Testing and its types in detail [8]
b) Explain Feasibility Study and Data validation. [7]
[6315]-429 2
Total No. of Questions : 3] SEAT No. :
PC-1096 [Total No. of Pages : 2
[6315] - 430
T. Y. B. Com (Vocational)
Computer Applications-I
(CBCS 2019 Pattern) (Semester - VI) (Voc 365(A))
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidate:
1) All questions are compulsory
2) Figures to the right indicate full marks.
Q1) A) Fill in the Blanks : [5]
a) _______ is the branch of Artificial Intelligence.
i) Machine Learning ii) Data Mining
iii) Network Design iv) Computer Graphics
b) Ruler App is based on ______ technology.
i) AI ii) AR
iii) VR iv) IoT
c) In weather forecasting majority of errors are reduced due to
implementation of ______
i) AR ii) VR
iii) AI iv) IoT
d) ______ is not a type of cloud?
i) Private ii) Public
iii) Mesh iv) Hybrid
e) ____ is an example of IoT.
i) Smart Phone ii) Smart Driving
iii) Google Lens iv) Snapchat
P.T.O.
B) State whether the following statement is True or False: [5]
[6315]-430 2
Total No. of Questions : 4] SEAT No. :
PC-1097 [Total No. of Pages : 2
[6315] - 431
T. Y. B. Com (Vocational)
SALES MANAGEMENT
Advertising, Sales Promotion & Sales Management - I
(CBCS 2019 Pattern) (Semester - VI) (Paper V) (365 B Voc)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates:
1) All questions are compulsory.
2) Figures to right indicate fhll marks.
Q1) A) Fill in the Blanks : [5]
a) Sales Audit
b) Sales promotion
c) Sales Manager
d) Ethical selling
a) Importance of CRM
d) Sales Audit
f) Need of Warehousing
[6315]-431 2
Total No. of Questions : 4] SEAT No. :
PC3693 [6315]-432 [Total No. of Pages :2
T.Y.B.Com. (Vocational)
TAX PROCEDURE & PRACTICES - I
365 C VOC : Customs Duty and Foreign Trade Policy
(2019 Pattern) (Semester- VI) (Paper - I)
Time : 2½ Hours] [Max. Marks : 50
Instructions to the candidates:
1) All Questions are Compulsory.
2) Figures to the right side indicate full marks.
P.T.O.
B) State whether the following statement is TRUE or FALSE [5]
a) An appeal to the High court shall be made within 180 days.
b) A person aggrieved by the order of the Tribunal in the matters of
classification or valuation of goods can make an appeal before High
Court.
c) An Export Oriented Unit (EOU) can be set up anywhere in India.
d) Laptop Computer brought as baggage by person above 18 years
of age is fully exempt from customs duty.
e) Time limit to file memorandum of cross-objections before Tribunal
is 30 days.
[6315]-432 2