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DRIVE Fall 2014
PROGRAM/SEMESTER MBADS (SEM 3/SEM 5)
MBAFLEX/ MBAN2 (SEM 3)
PGDFMN (SEM 1)
SUBJECT CODE & NAME
MF0010 & SECURITY ANALYSIS AND PORTFOLIO
MANAGEMENT
Q.1: Describe the investment process.
ANS:
It is rare to find investors investing their entire savings in a single security.Instead, they tend to invest in a
group of securities. Such a group ofsecurities is called a portfolio. Financial experts stress that in order to
minimise risk an investor should hold a well balanced investment portfolio.The investment process
describes how an investor should decide thesecurities to invest in while constructing a portfolio, how he

Q.2: Write about the secondary markets? Explain the role of financial intermediaries.
Introduction of secondary markets
Introduction to financial intermediaries
Role of financial intermediaries

ANS:
Introduction of secondary markets:
Secondary marketis the place where original purchases of securities tradethose securities. These securities
may trade repeatedly in the secondarymarket, but the original issuers will be unaffected. This means that

Q.3: Explain the meaning of risk. Describe the factors that affect risk
Meaning of risk
Factors that affect risk
Ans:
Meaning of risk:
Risk is the likelihood that your investment will either earn money or losemoney. It is the degree of
uncertainty regarding your expected returns fromyour investments, including the possibility of losing
some or all of yourinvestment. Risk includes not only adverse outcomes (lower returns thanexpected) but
good outcomes (higher returns). Both downside and upsiderisks are considered while measuring risk.

Q.4: Briefly explain the variables that are analyzed in economy analysis.
Introduction to economic analysis
Explanation on variables

ANS:

Introduction to economic analysis:


Q.5: Explain about technical indicators and How are they used?
Introduction on technical indicators
Explanation on technical indicators
Uses of technical indicators
ANS:
Introduction on technical indicators:
A technical indicator is a series of data points that are derived by applying a formula to the price and/or
volume data of a security. Price data can be any combination of the open, high, low or closing price over
a period of time. Some indicators may use only the closing prices, while others incorporate volume and
open i

Q.6: Explain the assumptions of Capital Asset Pricing Model (CAPM). Give a short note on
Separation Theorem, Capital Market Line(CML) and Security Market Line (SML)
Assumptions of CAPM
Separation Theorem
CML and SML

ANS:

Assumptions of CAPM:

-variance approach, i.e. the risk-averse investor will
ascribe to the methodology of reducing portfolio risk by combining assets with counterbalancing
correlations.
DRIVE Fall 2014
PROGRAM/SEMESTER MBADS (SEM 3/SEM 5)
MBAFLEX/ MBAN2 (SEM 3)
PGDFMN (SEM 1)
SUBJECT CODE &
NAME
MF0011 &
MERGERS AND ACQUISITIONS

Q1. Explain the five stage model of mergers and acquisitions.
Answer:
The Five Stage Model
To examine the issues that possibly contribute to acquisition failure and value destruction, the author,
Sudi Sudarsanam, develops a five stage model of mergers and acquisitions, which advocates a view of
M&A as a process rather than a transaction. The five stages comprise:
 Corporate strategy
 Organizing for acquisitions
 Deal structuring and negotiations
 Post-acquisition integration; and
 Post-acquisition audit and organizational learning.
Stage 1: Corporate strategy development


Q2. What do you understand by demerger? Write about the tax implications of demergers.
Explain the characteristics of demerger.
(Meaning of demerger, Tax implications of demergers, Characteristics of demerger.)
Answer:
Meaning of Demerger
Large entities sometimes hinder entrepreneurial initiative, sideline core activities, reduce accountability
and promote investment in non-core activities. There is an increasing realization among companies that
demerger may allow them to strengthen their core competence and realize the true value of their business.

Q3. Explain about Employee Stock Ownership Plans (ESOP). Write down about the rules
of ESOP and types of ESOPS.
(Explanation of ESOP, Rules of ESOP,Types of ESOP)
Answer:
Employee Stock Ownership Plans(ESOP)
Employee-owned corporations are corporations owned in whole or in part by their employees. Employees
are usually given a share of the corporation after a certain length of employment or they can buy shares at
any time. Corporation owned entirely by its employees (a worker cooperative) will not, the reform, have


Q4.Write Short notes on:
 Exchange rates
 External advantages in differential products
 Political and economic stability

(Exchange rates, External advantages in differential products., Political and economic stability)
Answer.
Exchange rates- In finance, an exchange rate (also known as a foreign-exchange rate, forex rate, FX
rate ) between two currencies is the rate at which one currency will be exchanged for another. It is also
regarded as the value of one country’s currency in terms of another currency. For example, an interbank
exchange rate of 91 Japanese yen (JPY, ¥) to the United States dollar (US$) means that ¥91 will be

Q5. Give the meaning of buyback of shares. Explain the objectives and guidelines for buyback of
shares.
 Meaning of buyback of shares
 Objectives of buy back of shares
 Guidelines for buyback of shares
(Meaning of buyback of shares, Objectives of buy back of shares, Guidelines for buyback of shares)

Answer:
Meaning of buyback of shares
The buyback of outstanding shares (repurchase) by a company in order to reduce the number of shares on
the market. Companies will buy back shares either to increase the value of shares still available (reducing


Q6. Explain the methods of accounting of amalgamation with example.
 Pooling of interests method
 Purchase method
 Lump sum method
 Net asset method
 Net payment method
 Intrinsic method
(Pooling of interests method, Purchase method, Lump sum method, Net asset method
Net payment method, Intrinsic method)

Answer:

Pooling of interests method
Pooling of interests refers to uniting of interest. Two companies operating in the same line of business
may come together to achieve greater market share. Independently these two companies may be smaller
but when they unite, they may become the big company capable of becoming the market leader.

DRIVE-Fall 2014
PROGRAM/SEMESTER-MBADS (SEM 3/SEM 5) MBAFLEX/ MBAN2 (SEM PGDFMN (SEM 1)
SUBJECT CODE & NAME-MF0012 & TAXATION MANAGEMENT
BK ID-B1760
CREDITS-4
MARKS-60
Note: Answer all questions. Kindly note that answers for 10 marks questions should be approximately
of 400 words. Each question is followed by evaluation scheme.

Q1. Explain the objectives of tax planning. Discuss the factors to be considered in tax planning.
(Objectives of tax planning, Factors in tax planning) 5,5
Answer-1
Objectives of Tax Planning
The prime objectives of tax planning are:
Multi-dimensional investment decisions: In a democratic welfare state like India the government requires
substantial investment in infrastructure, education and healthcare. The tax laws give attractive benefits to
investors in these areas;

Q2. Explain the categories in Capital assets.
Mr. C acquired a plot of land on 15th June, 1993 for 10,00,000 and sold it on 5th
January, 2010 for 41,00,000. The expenses of transfer were 1,00,000.
Mr. C made the following investments on 4th February, 2010 from the proceeds of the plot.
a) Bonds of Rural Electrification Corporation redeemable after a period of three years, 12,00,000
b) Deposits under Capital Gain Scheme for purchase of a residential house 8,00,000 (he does not own any
house)
Compute the capital gain chargeable to tax for the AY2010-11.
(Explanation of categories of capital assets, Calculation of indexed cost of acquisition, Calculation of long
term capital gain, Calculation of taxable long term capital gain) 4,2,2,2
Answer-2
Categories of capital assets
For taxation purposes, the capital assets have been, divided into (a) shortterm capital assets and (b) long-
term capital assets.
(a) Short-term capital assets: According to Section 2(42A), a short-term capital asset means a capital
asset held by an

Solution:
Assessment Year 2010-11



Q3. Explain major considerations in capital structure planning. Write about the dividend policy and
factors affecting dividend decisions.
(Explanation of factors of capital structure planning, Explanation of dividend policy, Factors affecting
dividend decisions) 6, 2, 2
Answer-3

Major considerations in capital structure planning
Broadly, the following factors would be worth considering, while planning the capital structure.
1. Risk of two kinds, that is, financial risk and business risk: In the context of capital structure planning,
financial risk is more relevant. Financial risk is of two types:


Q4. X Ltd. has Unit C which is not functioning satisfactorily. The following are the details of its fixed
assets:

The written down value (WDV) is ` 25 lakh for the machinery, and 15 lakh for the plant. The liabilities on
this Unit on 31st March, 2011 are 35 lakh.
The following are two options as on 31st March, 2011:
Option 1: Slump sale to Y Ltd for a consideration of 85 lakh.
Option 2: Individual sale of assets as follows: Land ` 48 lakh, goodwill ` 20 lakh, machinery 32 lakh,
Plant 17 lakh.
The other units derive taxable income and there is no carry forward of loss or depreciation for the
company as a whole. Unit C was started on 1st January, 2005. Which option would you choose, and why?
(Computation of capital gain for both the options, Computation of tax liability for both the options,
Conclusion) 4,4,2
Answer-4

Option 1: Slump sale

Computation of net worth of Unit C
(in lakhs)
Land (book value) 30

Q5. Explain the Service Tax Law in I ndia and concept of negative list. Write about the exemptions and
rebates in Service Tax Law.
(Explanation of Service Tax Law in India, Explanation of concept of negative list, Explanation of
exemptions and rebates in Service Tax Law) 5, 2 , 3
Answer-5
Service Tax Law in India
Service tax was introduced in India in 1994 by Chapter V of the Finance Act, 1994. It was imposed on an
initial set of three services in 1994 and the scope of the service tax has since been expanded continuously
by subsequent Finance Acts. There is no separate Service Tax Act, but all pronouncements relating to
service tax are in the annual Finance Acts. Service Tax Rules, 1994 were enacted to begin with, and with
notifications from time to time the law has been a

Q6. What do you understand by customs duty? Explain the taxable events for imported, warehoused
and exported goods. List down the types of duties in customs
An importer imports goods for subsequent sale in India at $10,000 on assessable value basis. Relevant
exchange rate and rate of duty are as follows:
Particulars Date Exchange
Rate Declaredby
CBE&C
Rate of
Basic Customs
Duty
Date of submission
of bill of entry
25th February, 2010 45/$ 8%
Date of entry
inwards granted to
the vessel
5th March, 2010 ` 49/$ 10%

Calculate assessable value and customs duty.
(Meaning and explanation of customs duty, Explanation of taxable events for imported, warehoused and
exported goods, Listing of duties in customs, Calculation of assessable value and customs duty) 2, 3, 2, 3
Answer-6
Meaning and explanation of customs duty

Customs duty is the duty imposed on goods imported into the country. In the years before globalisation it
was difficult to import goods on account of stiff duty rates and procedures, especially for less developed
and developing nations like India. A joke used to be that the word ‘customs’ was said to come from
Sanskrit ‘kashtam’ meaning difficulty. But the
DRIVE Fall 2014
PROGRAM/SEMESTER MBADS (SEM 3/SEM 5)
MBAFLEX/ MBAN2 (SEM 3)
PGDFMN (SEM 1)
SUBJECT CODE &
NAME
MF0013 &
INTERNAL AUDIT AND CONTROL

Q.1: Distinguish between secretarial audit and cost audit. Write the advantages and
disadvantages of continuous and periodical audit.
Difference between secretarial audit and cost audit
Advantages and disadvantages of continuous and periodical audit
ANS:
Difference between secretarial audit and cost audit:
secretarial audit cost audit
1.Secretarial audit is audit of company secretarial
and administration matters, whereas cost audit is
concerned with verification of cost accounts,
records and reports.
1.cost audit means ‘the detailed checking of the
costing system, techniques and accounts to verify
their correctness and to ensure adherence to the
objective of cost accounting.’



Q.2: Write the characteristics of internal check system. Explain the essentials of effective internal
auditing.
Characteristics of internal check system
Essentials of effective internal auditing
ANS:
Characteristics of internal check system:
The characteristics of a good internal check system are:
1. Proper segregation of duties.
2. Automatic checking of a job.
3. Multiple recording of the same transaction.
4. Rotation of jobs.

Q.3: The audit firm follows certain policies and procedures. Explain the quality control policies
adopted by an audit firm.
Explanation of all the 12 points under audit firm
ANS:
The firm’s system of quality control should include policies and procedures addressing each of the
following elements:
(a) Leadership responsibilities for quality within the firm.
(b) Ethical requirements.

Q.4: Explain the basic principles of governing internal control
Basic principles of governing internal control
ANS:
Basic principles of governing internal control:
The basic principles governing internal control are as follows:
1. A proper system, preferably in writing, must be implemented so that origination, recording and
accounting of business transactions take place in a standardised way.
2. The authority and responsibility of every official should be fixed.


Q.5: Discuss the specific problems of Electronic Data Processing (EDP) relating to internal control.
Explanation of all problems of EDP
ANS:
Explanation of all problems of EDP:
The implementation of internal control in an EDP system, give rise to the following problems:
(a) Separation of duties:The responsibility for initiating transactions, recording transactions and
custody of assets, lies with separate individuals in a manual system. This is a basic control
necessity for any
(b)
Q.6: Explain the factors for having the effective internal control system for a bank. Explanation of
various aspects of having the effective internalcontrol system.
ANS:
Explanation of various aspects of having the effective internal control system:
An effectiveinternal control system for a bank should consider the following aspects:
1. Control environment: Control environment is the foundation of an internal control system. It
includes and reflects the factors that influence the control consciousness of its people. As per
Auditing and Assurance Standard 6 issued by ICAI (AAS6), control environment is the overall
attitude, awareness and actions of directors and management about the internal control system
and its importance in the entity.