Serial No.

[ : [ F-D TN- M-D PBA )

COMMERCE AND ACCOUNTANCY
Pap er- I
[Time Allo wed: Three Hour s) [rM_a_x-im-um_M_a_r_ks_:_J_o""'o]

INSTRUCTIONS
Each question is prin ted both in Hind i and in Engl
ish.
Answ ers must be writt en in the medi um spec ified
in the
Admission Certificate issued to you, which must be state
d clearly
on the cover ofthe answer-book in the space provided
for the
purpose. No marks will be given for the answers writte
n in a
medium other than that specified in the Admission Certi
ficate.
Candidates shou ld attempt Question Nos. I and
5 which
are compulsory, and any three of the remaining ques
tions
selec ting at least one question from each Section.
Assu me suitable data if cons idere d nece ssary and
indicate
the same clearly.
The numb er of marks carr ied by each question is indic
ated
at the end of the question.
Important : Whenever a Question is being attem
pted,
all its parts/sub-parts must be attempted contiguo
usly.
This means that before moving on to the next Ques
tion
to be attempted, candidates must finish attempting
all
parts/sub-parts of the previous Question attempted
. This
is to be strictly followed.
Pages left blank in the answer-book are to be clear
ly struc k
out in ink. Any answers that follo w page s left blan
k may
not be given credit.
ElWf t : 31:J;ffir
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 SECTION -A

I. Answer the following in about 150 words each :-

J2x5=60

(a) Discuss how the money value of non-monetary

consideration is determined for purpose of Service
Tax.
(b) What 1s rev a! uation reserve and how it is
created ? Discuss also the merits and demerits of
such action.
(c) Discuss contingent liabilities with examples.
Where would these items feature in the
financial statement s of a firm ? What
happens when bills are discounted by a firm ?
Show the journal entries for such transactions.
(d) Discuss how the following streams of
revenues are recognise d in an IT service
company:
(i) Software services
(ii) Time and materials contracts
(iii) Sale of user's licenses.
(e) Explain the financial parameters to be used to
evaluate post-merger performance.

2 (Contd.)
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 <OrU&-'or

I. Pt~'1ir4>ii ~ "3"W (~ 150 ~ it) ~

J2x5=60

(3!) ~ ~ ~ ~ ffrit 3iiTifh> ~ ~ ~

~ ~ f.'luffur f'\iir ~ ~ ? ~ ~I

(<r) ;];'1"{,~ ~ 'flTI i am ~ ~ <r'1Tl!T umrr

i ? ~ f4>~1'fit114 if; TT-zy;rr 'lfr >ft filh'11
~I

(") ~~ ~ 'lfr til<;lf'(UI ~ ~I ~ '1ilf ~

~ ~ it ~ ~ ffif<rr UfT tf'fiii1 i ? ~
'1ilf lim ~ 'lil "~'! <rc,~ 111: 'J;'1Tl!T umrr i <IT
'flTI tiTii"T g ? ~ c~q$1 (f 'lfr "1-f<'f ~fii~C:~T
~I

(<;) ~ 3lT<!'fi\ ~ ~ it ~ <mq qfr 1:!m3iT

'lil ~ w'll Pi ii f'f><rr umrr i
(i) '<w+d~ {' ~

(i i) wn:r 1:(<1' "ffil11it 3!1,'1"!:1

(iii) J4<i1•1<t>nf if; 3!1,~ 'liT ~ 1

(1<) filw:r-<!TG ~'1 ~'1 ~ ~ 'll4<;os'f 'liJ
~'1'111~~ I

3 (Contd.)
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2. (a) Following are the balances and other accounting
information of SME and Co. as on 31st March
2012 : -
Particulars Amount
(in Rs.)
Power and Fuel 74,626
Sundry Creditors l, 13,400
Cash in hand 9,720
Material Purchases 7,22,025
Misc. expenses 24,000
Sundry debtors 2,61,000
Drawings 94,410
Salaries 2,23,972
Stores and spares 8,577
Other consumables 1,937
Furniture and Fixtures
(at depreciated value
as on 1-4-2011) 30,000
Freehold land 1,50,000
Opening Stock I ,03,680
Carriage paid on sales 57,600
Bank balance 47,340

4 (Contd.)
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2. 'll<f, 20 12 <Ft SME
(31) 3 I 1:(05 'f>1'1Rt <f f.l ~1 ifil><1
$[ 1:!:'l' iffiT W!'llc( ~
~ "Ufu
("Q. -if)
wfiffi 1:!:'l' ~!R 74,626
fi1fi'tu i'f'fGT<: 1,13,400
~ 1'!>G 9,720
BT'!1ft iii<! 7,22,025
fi1fi'tu C<f!! 24,000
fi1fi'tu ~'fGT<: 2,61,000
3!W{UT 94,410
~ 2,23,972
m<fl:!:'l'~ 8,577
3R[~~ 1,937
q;;ff-q <:f 1:!:'l' fit<ffif
(1-4-2011 <Ft ~
~ 11<) 30,000
lh't-~ ~ 1,50,000
~ %'! I ,03,680
~ 'R %'! 'lTST ~ 57,600
~$[ 47,340

5 (Contd.)
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 Particulars Amount
(in Rs.)
Sales 17,78,040
Materials returned 9,000
Wages 1,88,640
Building materials 76,028
Plant insurance 10,800
Capital 12,78,000
Closing Stock 1,22,400
Plant & Machinery
(at depreciated value
ason 1-4-2011) 3,60,000
Buildings (at depreciated value
as on 1-4-2011) 5,40,000
Plant repairs 10,125
Carriage on purchases 36,720
Patents (at depreciated
value as on 1-4-2011) 1,35,000
Sales returns 12,240
Other Information :-
(l) Rates of depreciation on Plant and
Machinery, Patents, Furniture and Fixtures
and Buildings are 10%, 20%, 10% and 2%
respectively.

6 (Contd.)
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 -mvr
(<i. -if)
17,78,040
9,000
~ 1,88,640
'1<f'1 BT'llft 76,028
~ <lPrr I 0,800
't"ft 12,78,000
~%1 1,22,400
~ ~ 11~A1t1
( 1-4-20 II <F\ lffiBcr
'r"' 'R) 3,60,000
'1<f'1 (1-4-2 0 II <Ft lffiBcr
'r"' 'R) 5,40,000
~~ I 0,125
<!i'1" 'R %1 '1191 36,720
~ (1-4-2011 <Ft lffimr
'r"' 'R) I ,35,000
~ s31T %1 ~ 12,240
3P<T t( '</'Ill{ : -

(1) 6Jq'i'""~1 <Ft « 10%, 20%, 10% ~ 2%

~: ~ ~ .mt'li'r, ~. '!l.ffil ( q
~ <!ZIT '1<f'1 'R ~ I

7 (Contd.)
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 (2) Unexpired insurance : Rs. 3,060.
(3) Salaries accrued but unpaid : Rs. 7,000.
(4) 5% of Debtors may not pay.
(5) Wages include Rs. 36,000 spent on
construction of an annexe to Buildings
completed on 30th June 2011.
Prepare a Trial Balance as on 31st March
2012 and draw up a Manufacturing and Profit
and Loss Account for the year ended 31st March
2012. 40
(b) M/s Anant Kumar are a registered dealer in
West Bengal. During the year ending on
31st March 2012 the firm's local purchases
from registered dealers of West Bengal amounted
to Rs. 12 Jakh. The firm had also made purchases
from local unregistered dealers amounting to
Rs. 2 lakh. During the period the firm's
sales within West Bengal amounted to Rs. 8 Jakh
and outside West Bengal Rs. 1·50 lakh. Applicable
rates for VAT (both for purchases and sales) and
CST are 13·5% and 2% respectively.
Pass necessary journal entries to record the
above transactions. 20

8 (Contd.)
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 (2) 3jqfu illSf -.f\l:rr : 3 ' 06 0 "".
(3) 'f'!i11!T ~ : 7,000 Q

(4) ?I[UT11?; <f; 5% ~u ~

(5) 30-6-2011 '!iT f.1fifu ~ <f; 1Z'I' frnt <f;
f.1mur <Ft ~ <Ft ufVr 36,ooo "" ~ <Ft
~ ~ ~ ~~~~d ~I

3 I -3-2 0 I 2 '!iT WfT'<f mit <'lfR q<sf <f; fRit 1Z'1'

f.1mufr <1m ffi"f- rn W<lT <1m 3 1-3-2 0 12 '!iT tft
40
(if) itmf 31-R! ~ ~ <frrT<;r ~ 1Z'I' ~
c~q~l~1 ~I 31-3-20 12 qiT WfT'<f mit <'lfR q<sf <f;
~'1 1filf it ~ <i'Tn<1 <f; ~ c~q~lfiltil #
12 <1m "" '1ft "qr'1'flr ~ '1ft TflTf it
I
2 <'fR9 "" '1ft ~ 31Y01l'l'd c~q~ 1fi1m # .j')
~ '1ft I ~ 3jqfu ~ ~ <frrT<;r ~ 1filf 'liT ~
8 <'fR"' "" <1m ~ <i'Tn<1 <f; <m<: I ·50 <'fR"' ""
~3!T I 'ire: {lf>l.r ~ ~ G);fi' <f; fRit) <1m CST
'1ft ffi'/, G{ il>'m: 13·5% ~ 2% ~I
~ c~<'l$1 ('{ '1ft 311<'l~~ifi >Jr;f('f '1~<if
~I 20

9 (Contd.)
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3. (a) (i) PET Limited manufactures household food-
grade containers of different sizes. It uses a
special type of polyethylene sheet for making
the body of the containers. The sheets are
purchased in large sizes. A particular size of
container requires 60 square inches of the
p0lyerhyiene sheet. The co~t of 1 square inch
is Re. 0·50.
While running a batch of 10,000
containers it is found that 6,50,000 square
inches of sheets were consumed at Re. 0·60
per square inch.
Show detailed calculations of (a) Total
variance, (b) Price variar1~e, (c) Quantity
variance, (d) Pure price variance, and (e)
Joint Price-quantity variance. 25
(ii) On the basis of your findings prepare a report
for top management who shall soon be
deciding on bonuses for operating executives.
Your report must contain evaluation of each
vanance. 15
(b) "To arri\C at a comprehen~ive opinion, the auditor
reviews evidence that may be classified into three
major groups." What are these groups and how
do you relate the components of the groups to
the purposes of the audit '? 20

10 (Contd.)
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3. (31') (i) PET ~s ~"'! 3!l'I>T\ ~ ~ ~"'!
~ q;] f.rmur ~ ~ orr; ~ ~ 3l'J"iRUT
1

'R f<fWsr <Ft ~"'! ~

9'l>TT q;] .;RiAl C1
~ ~I it ~ firnm" 3!l'I>T\ if
~ um!\
~ I 1:('li f<fWsr '1'm ~ ~ ~ fRi't 60 ~
~ WI~ ~ ~ <Ft ~1<m<t><1l
itcft ~ I I t<f "<Ft Wl'f~ ~ ~
"<Ft ffi1ffi 0·50 -q ~ I I 0,000 ~ ~ ~
~ fRi't "!ffi' GTl!T Tf1!T f'l; 0 .6 0 Q it
<Ft Gl:
6,50,000 WI~ "!~ 'FI ~ f'l>1ll
Tf1!T I
~ l'JUT'f[ ~ "1<1C11'i~ f'l; - (3!) ~
~"'!. (<T) ~ ~"'!. (B") lim ~C1"'l.
~)~ ~ ~. Cl!:IT(!!)~ ~-lim
~"'II 25
(ii) ;mq wRt ~ ~ wun: 'R 1:('li '.ffi1ilc;"'l
it<m- ~ on ~ 1Jii1""1:[ ~ fRi't mon -mv
t\ qR: '11 C1 "'! 3lfu ~II F\1 ~1 ~ fRi't <i't"'!B q;]

f.ruhu! ~I
~ ~ fitcrC1"'! ~ ~"'!
!Wi
<it ~ "ifi\~ ~ ~1 15moft
("~l ·~ -nrr IR ~ ~ fi:!i't. orr; ~m ~ m~
<Ft ~ <lR ~ ~ if fq'iffi f'l>1lT "'T B'!i<1T
g Bl'fi~ ifi\ClT ~ i " 'it B~ii 't1!T g 3fh: 3lT'! <F-B
~fWJT ~ ~ it Wj.:?l if; '1l1i1 cf\ ~ ""'
~ g? 20

II (Contd.)
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4. (a) (i) A HUF consists of Mr. A (Karta), Mrs. A
and a minor child. On 18th December 20 II,
the Karta sets apart Rs. 5 lakh out of the
family fund for maintenance of his wife.
Mrs. A deposits the money in her name with
a bank at an interest rate of 9% p.a.
Discuss whether the interest income
will be clubbed with the income of HUF or
Mr. A or none. Justify your answer. 15
(ii) Mrs. X, who is an Arts graduate, holds
2;200 out of I 0,000 equity shares of a
private limited company in which her husband
Mr. Y, who is also an Arts graduate, is working
as Chief Accountant at an annual salary of
Rs. 12 lakh. The ITO claims that the salary
income of Mr. Y shall be clubbed together
with the income of Mrs. X. Is the ITO correct?
Justify your answer. 15
(b) XYZ Ltd. offered for subscription lakh
shares of Rs. I 0 each at a discount of Re. I per
share. The subscription money shall be payable
as follows : -
Application Rs. 2·50
Allotment Rs. 4·00
First and Final call Rs. 2·50

12 (Contd.)
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4. (3!) (i) ~~ ~ '1ftqn: ~ .j\
1:('F '3!'
(~). ~ '3!' 'ffzrr ~ ~ iter
~fhiffl<1 ~I ~ 18-12-2011 '!it 3l"f'ft 'll"'ft ~
~ ~ R9it ~ ;f '1ftqn: ~ # 5 <'!R9
<i 3fffTf ~ ~ '3!' ;f 1
'fm # 9% m
~ <liT"' G<: '11: ~ if "fflT ~ I
3!1'1 '!ffi' ~ fil; <liT"' <Ft '!ffi' 3lT<r
~ ~ '1ftqn: if' .j\ '3!' <Ft 3lm if
3l?.Tln 'l'l.ft 'Tiff ~ ~ 1 3!1'1 m ~
'liT a'!l~·,,<1 ~ 1 15
(ii) ~ lJ:<ffi' ;;ft fil; 1:('F 'liMT ~ ~ ~
'ffif ~ ~ .j\ ~, <Ft f.r;;ft ~s
q;pr;ft ~
<PldT 3JW ~
1o,ooo
I .j\ ~
<PldT
'1ft
arm * # 2,2oo
1:('F 'liMT ~ ~'
Cffi' 1:('F ~ 0t (<i I'li I { ~ ~ if 'fi'Tlf 'li< \liT
~ ~ ~ ifo'f 3lT<r 12 <'!R9 <i. ~I
~ ~ 'fiT GT'IT ~ fil; .j\ ~· ~
ito'f '!it ~ lJ:<ffi' q\T 3lT<r if ~ ~ I
"fln ~ 3lfi:r'fiTft m!t ~ 7
' .
m
~ <FT
dif>Wid ,....,..,..,.
.. .,,,..,I
:
15
('f) XYZ ~s ;f I <i. 1Jftf ~,t '11: I 0 <i. ~ ~
ai'vr ~ I <1R9 ai'vr ~ ~ ft1it ~\'ill f<l <1 fil;it I
3lf'm'f <Ft '!ffi' 11fVr f.'! '"11 ":bm\ ~ 1i'tn!
iMt :-
2·50 <i.
4·00 <i.
2·50 <i.

13 (Contd.)
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 The issue was fully subscribed. The entire amou nt
of allot ment mon ey was received. Whe n the
company made the first and final call. amou nt
from 100 shares was not received. Despite notices
and reminders under Articles of Association no
amount was forthcoming from the allottees. The
company finally decid ed to forfeit these shares.
Subsequently, the comp any reissued these shares
at Rs. 9 per share, fully paid.
Pass nece ssary journ al entri es to reco rd
the above transactions. Show also an extra ct of
Balance Sheet. 30

SEC TIO N-B

-
5. Answer the following in about 150 words each :
12x5 =60
us
(a) What is contingent capital ? Discuss the vario
instruments used to generate it.
ing
(b) Define and distinguish between gross work
capital and net working capital. Can a tirm survive
with zero net work ing capital ?
(c) Discuss in brief the techniques of assets-liability
management in a commercial bank.
for
(d) Discuss Shar pe's ratio and Trey nor's ratio
evaluation of risk-return performance of Mutual
Fund 's portfolio.

14 (Contd.)
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 RTPR tphl. ~ m1fllT I 3ll'ic'! ~ ~
l:[j_;
-nfu '.lJ'(! lit ~ 1 "1'1 'P••q;ft il '.Ffl1 1:(<1' 3lf.'cm
liT<AT -nfu ~ m ~ n1 1oo m it l:[j_; -nfu
'ltf ~ I 11T'IfG 3!~1fl11-1"R ;p:q;ft iJ ~
'.lJ'(!

~ 1:(<1' ~ "" ~ ~ T-1 ~ it ffl

-nfu 1)1'(! '!tf ~ 1 3Rf(j. ~ il ~'! 'lit m
~ (1f<UT) m ifiT f'!~ fil;<rr I mzr t!T ;p:q;ft
il. ~ m 'lit 9 ". '1f<t om
it ';'lf.'f fi fi!;<rr
;;ft uryrf ~ it ~ it 1Jit I
;jffi ClWi I{) ~ ~ "f'f<1 9 fii ~~ ~I <ftf;rit I
ffi:,i5 ifiT 1:('P ID\ '4t ~ ~ I 30

~-'<r'

5. ~ <F ~ 150 ~ if "3r1l" ~ : -

]2x5=6 0
'["lT
(31) B''llcl! 'fliT ~ ? ~ orm <F ~ if 31"l"it '!Tit
~ W ~ fii~'Fil ~I
('f) WI>('[ 'fi 14'~ft (1 '["lT <!Zfl 1/fiJ: 'fi 14~ft (1 '["lT ~
'lft'fllSIT
1:(<1' ~ 3Rn: ~ ~ I 'fliT 1:('P 'li':f "f'!
~ <t>14'~ftC1 '["lT <F ~ if w ~ ~ )
(t!) 1:('P illfillfi><<t> ~ if W'!fil-~ '.l"'f"U ~ <l'P~
'fi1 B' ~ if fctqir'l ~ I
{G) ~ 1fis <F 'WI <F ;,ITf@p;[ClW[ R tSq I<; 'i <F
~., <F ft1il: 'wf · if; 31'l'Th1 <~zrr ·~oro·
3J"'l'Th1 ~ ~T <tlfuil: I

15 (Contd.)
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 (e) Expla in the effect of absor ption costin g
and marginal costing on net profit of a busine ss
firm.

6. (a) A company's annual demand of materials is 10,000

units. Presently, the company is procuring these
materials at Rs. 10 per unit. A group of suppli ers
are now willing to offer the following quantity
discou nts :

Order size Discou nt

1-999 units No discou nt

1,000 units and above 10%

Ordering cost of the company is Rs. 50 per

order and the holding cost is 20% p.a.
Find out the particular order size where the
total cost is at its lowest. 30

(b) Why do comp anies resort to 'mana ging

earnin gs' ? Illustrate the techniques emplo yed for
this purpose. 30

7. (a) Illustr ate Opera ting Lever age and Finan cial
Leverage. What insights you get from these two
leverages ? What are their limitations ? 30

16 (Contd.)
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 (~) ~ clli<"Hllfil<t> 'lilf <f; ~ ffi-IT 'R ;;jq~flqol (1]lf(l
<1211 WlR r (1]lf(l <f; 1)'1Wf qiT f'l'Z ~ I

6. (31) ~ ifi""l"l;ft <?; lffi'l ~ ~ m 1o,ooo ~

~ ~ I ~'1 it, ~ ifi""l"l;ft 9iT <lti lffi'l I 0 <;
'1fu ~ ~ n: it 'IT'<! mWT ~ I 'lflf<t> n hiT 'liT
~ ~ lffi'l f-1~1 if<r><1 <rc-,cr "lll'lT it 31'1 '.ffi);'l
m 9iT ~ ~ :-
3fTffi q;r m ~

1-99 9 ~ qit-{ 'fc,CT 'Tiff

I ,000 ~ m 3lfu<f; ~ I 0%

~ ~ 3lTW ~Of ~ (1]lf(l 50 " qfu

~ <1211 ~ m ~ (1]lf(l 2o% ~ ~ 1
"~'~ ~ "'i" ~('! (1]lf(l m<1'1 ~ ~
3JTW 3lT<t>n: >mi ~ I 30
('f) W!1 ;;jl"'~fi'1<t>l' 'liT <t>~Yf.l qj 'fliT ~ ffilT ~ ?
~ ~ <f; fc1it ~ <lifi;ftqit ~ 3 <;II\ {01 ~

30

7. (31) qft'fT \1'1 "n't <1'1 <rqT ~~<r "'"! <1'1 <Ft
J<;l§ {OI ~ C1ffi.'1l1 ~ I ~ ~;ft J"ffiM'il it
3lJ1T'it 'fliT ~~ 1\'hrr ~ ? ""~ 'fliT ®m(
~ ? 30

17 (Contd .)
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 (b) ''Higher capital requirements might induce banks
to seek higher returns in areas that are high risk
or outside their core business". Do you agree
with this observation ? Justify your answer with
suitable examples. 30

8. (a) From the information given below you are required

to value the business under Residual Operating
Income method :
(Rupees in lakh)
Particulars Actual Forecasts
2012 2013 2014 2015 2016
Net Operating
assets 2724 2915 3119 3337 3570
Operating
income 410 449 480 514 550

Required return of the business is

10·10%. Net operating assets are expected to grow
at 7% p.a.
As on date the business has net outside
liabilities of Rs. 1728 lakh. 40
(b) Critically examine with illustrations the role of
Credit Rating Agencies with particular reference
to their ownership structure and corporate
governance. 20

18 (Contd.)
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 ('f) ·'~q.l <#r ~ l;;ft 'lilT 3lfUq; ~ '-R<fr g !if;
'it 3lfUq; ~ ;j"f
ehT "it 1JT'<f 'l't "'ii ~
~ '11 CJ'lif> ~ c4'Htl4 U <mil: g I'' 'f4T 3lT'f
B1 ~"! "it m'1<l ~ ? 3ltf-l ;m-{ q.l ~

30
8. (31) f-p:"fif'F<r ~3/1 if; 3lTtm: 'R itq qf{<jl(1'1 3lT4
'Rffi\ if; 3Fcflfu c4iHJI4 q.'] "!:\"4lfi!>d ~ : -

(<'lm <i. it)

2012 2013 2014 2015 2016

~ qfhli1 '1

(l<qfT141 2724 2915 3119 3337 3570

410 449 480 514 550
c4 <HII '1 'P1 '1ifu<l W4T4 lO 10% gI 7%
~ <Ft G<: "it ~ qil:f11(1'1 fj<qffj~'l if; '!?>it
'!ft 3Ji'i lffi g I
B'f filll:! Wf> c4qfil4 if> ~ <rJW ~ 1728
MRr <5. gI 40
('f) lffil '1T'f'T ~ <Ft ~ 'P1 CJ'lif> fql~cq
cr~ o21T ~ W<Ff if> f'itWq WG..f i'f iiil~l$<'1
~'fT<"l'F Wa'f1JT ~I 20

19
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Serial No. [ Jt~-DTN-M-DPBA]
'--------'

<u fO 1\Jil Cf H'<.ct 1Rl It

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Note : English version of the Instructions is printe d on the
front cover of this question paper.
20
••
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 CS(M)

serial No.L J [ F-DTN-M-DPBB]

COMMERCE AND ACCOUNTANCY

Paper-II

7/me Allowed. Three Hours (Maximum Marks: 300 J

INSTRUC TIONS
Each quesrion is printed both in Hindi and in English.
Answers must be wril/en in the medium specified in the
Admission Certificate issued to you, which must be slated clearly
on the cover of the answer-book in the space provided(i>r the
purpose. No mark1· will be given for the answers written in a
medium other than that specified in the Admission Certificate.
Candidates should al/empt Question Nos. 1 and 5 which
are compulsory. and any three of the remaining questions
selecting at least one question fi-om each Section
Assume suitable data if considered necessmy and indicate
the same clearly
All questions carry equal marks.
Important :Whenever a Question is being attempted, all its
parts/sub-parts must be attempted contiguously. This means
that before moving on to the next Question to be attempted,
candidates must finish attempting all parts/sub-parts of the
previous Question attempted. This is to be strictly followed.
Pages left blank in the answer-boo k are to be clearly struck
out in ink Any answers that follow pages left blank may
not he gil·en credit.
'iJWf ~ : 3Ff'f:Wf <tiT ~ ¥4hl( W STV'f 'P'f <fi filgfl
~

'J"6 q( f94T g I

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 SECTION-A
I. Write short notes (each in about 150 words) explaining
the following:- I2x5=60
(a) Dominant coalition in organisations and its
importance.
(b) Path Goal Theory of Leadership.
(c) Self-Managed teams.
(d) Importance of Personnel Ratios in a bureaucratic
system.
(e) Humanistic Perspective for Employee Management.

2. (a) A large municipal corporation intends to design

a network of citizen service centres with the
objective of enhancing citizen satisfaction. Advise
the Commissioner, with justification, about how
the following elements should be considered while
designing the centres : Boundary Spanning Roles,
Geographic Dispersion, Decision Making,
Formalization and Flexibility. 30
(b) Discuss how can "culture of safety" be built and
sustained in an organisation dealing with hazardous
chemicals ? 30
3. (a) "Organisation is not a single entity but a managed
configuration of different parts." Discuss
the relevance of the statement using the frame-
work of organisation structure proposed by
Mintzberg. 30

2 (Corltd.)

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 m-'q;'

1. f"P'"'~ <Fr V!'SC: m ~ u~ Ru!fillm (~

ISO~ i't) ~ •- 12x5~60
(3!) ~ i'l lJ'!M ~'1 (!'11 ~ ~~ I

C<r) if'[f'f <FT 'FTff~ ~rnm:r 1

(<J) f'l-W!Td ~ I
(<:") 11ifi\QIIfi'l 1Jllll('ft i'f '!ilfi'fq; 3!'J,%l q;T ~I
(<r) ifi 'hll () ~u <f; fc:rit liPf;j'M ~ 1

2. (3!) '1~ <FT ~~ 9il ~ ~if <f; ;ftv1l ~ 1:('f'

~ 'flT{ A1Tl'f '11'1 fl:ifi itqr fl q;T 1:('f' 3h1"' fM
3!f'H 1ff1<1 'fi<:'ll ~ ~ I m ~ ~ 3l11];'f<1
qi[ ~ ~ fit> f1l:or ~ qi[ t11H i'[ ~ ~
~~ <f;~ cFT 1C'1J'Al <fT ~-mm 1ffi "'IS I"'· c;\
'4ilfilflifi tfimq, f'luf<r'1, f'luffl:ifi{UI (['11 Mli'IQ~<1<11 I
30
(<r) F<i~ T1 11 ~ fit> ~ 1:('f' ~ i'l ('1<1 Fllifi ~1
1l1i'm m
q;T ~ "'1'm <FT ~ .. f'lfitl Tim
wmf <@ en ~ ~ ? 3o

3. (3!J ,~ fWf, 1:('f' 3!<f;m <JDT 'ltf g err~ % ~"'

'lJT1ll q;T 1J,C1> \'if'il-~ g I'' fi'I·C:,GI"'lJ' IIT<f ql([lfild
1'fiTo 'lR''fifi ~~ ?ntit q;T 1J1ITri m ~ '?'! 9i 'Fl
~

"f."J ':ffiifTI<l;w 9il fl'1'fll%~ I 30

3 (Ccntd.)

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 (b) Mi Jes and Snow had classified organisations into
four types depending on the strategy of each
organisation. What should be the features of the
corresponding organisational design ? 30

4. (a) The CEO of an autonomous organisation wants to

introduce Management by Objective system in the
organisation. What should be the steps for
implementation and precautions that the CEO
should keep in mind ? 30
(b) In the Information Technology sector, virtual project
management is a common buzzword. Explain the
concept and discuss how can such a project be
executed well ? 30

SECTION-B

5. Write short notes (each in about 150 words) explaining

the following:- J2x5=60
(a) Cost of Company Approach to Compensation is
grossly misleading.
(b) Principles of Adult Learning.
(c) Bipartite and Tripartite Approach to Labour
Relations.
(d) Reliability of Recruitment Tests.
(c) Provisions in 10 Act I 947 related to workmen
during closure of industrial establishments.

4 (Contd)

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 ('~l ·~· c:;q' 'n!' it B'f!O'll cFl ~ W1o'l em
c'{!Hi1 ~~ cf> 3!Ttlll: 1R TTn: ~ if ~ fit;1:rr
t I iJ;B ~ (1ll611cAcc W'l8m1 em~ fil?l"lrliQ
~

tiT~~ ? 30

4. (3!) ~ fqi~'\HII\1"1Wro'l 'fiT~ ·~ 3!f!Ji!ili'r 3!1f.l

BF"'T'l >j· ~ ~u \I"UlTff\ ffiT!.. 'P{"fT "i11l?dT 6 I
"" ~ cR ~ 'Illlfu't cR ~ '"'o:r if eit'lm
<'f[qmRl:l'i ~ SC( 'FG'l (lOTi[ ~ ? 30
('!) ~'ll \(l~lfi'I'P"I m if. lF1f~ ~'ll ~!J ~
mR! 1"~ I~ A 11 '11<4 gI ~ tiT{IJT[ Cfi'r (1 A 'i"m/~ C!'Tf
mit
t'J1Z fit; il:tf\ qf{~l"'~T Cfi'r ;f;"?f ~ fit;1:rr "'T
~ t ? 30

s. f1..•'lffiftffil 'liT (111>118 ibD: B'R1'<l ftUJfiln:rl (11cit'f

150 ~ if) ~ •- J2x5=60
(3!) ~ gil 'f'l"l~ fi1Tlnum em C1llTd" ~ f<1'lP'f
tl
('!) ~ tf\1cr cf> ~<l I
(<!) 9{1'1 ~Ul gil fucl<ffill <PTT f:rq<ffill f<1Tm:um I
(~) "1(\f "'tq gil f'r.rnr~ I

(If) Jit~ l'11T'l"'fl gil ~ cF mFT 9{1'1 ~W '1B'iTR

3!fuf'l'T'!. 194 7 i1 mm'l 1

(Contd.)

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6. (a) Mobile phone based learning is the way forward
for organisations. Do you agree/disagre e ? Why ?
30
(b) CEO of a manufacturin g company made the
following comment to the HR Head. "If we are
investing time and resources in skill training for
our production workers, we should get to know
the benefits". How will Donald Kirkpatrik's theory
help to answer the question ? 30

7. (a) Design a socialisation and induction programme

for the newly recruited General Manager for a
medium enterprise with two manufacturing units.
Why should a person at that level have a formal
programme ? 30
(b) Is the concept of employee welfare redundant
when it comes to the new generation of employees
(Gen Y) ? Explain. 30

8. (a) Increasing number of organisations are taking up

the environmenta l agenda. In that context the
concept of 'Green HR' has been doing the rounds.
In your opinion what will be the features, benefits
and drawbacks of this concept 0 30
(b) Collective Agreements in the Indian Banking
Industry are finalized at the national level by the
representative Trade Union (in spite of multiple
unions across different banks) and the association
of management . In the context of e!_lhanced
competition should individual banks be allowed
independence in collective bargaining? Justify your
opinion. 30

6 (Contd.)

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6. (3!) 'il ~I ~\'1 'lil'l 3llmful ~ CIT'l ~'10'1 <it 3lJit cBT
3ll\ 'l0Till f; I 'fllT 3lT1:f wfr ~/ ~ f; ?
Cf'ir ? 30
(<if) 117P f-r'1fuft ~ <f; 1JT'f 3!ftr.lm:fT ~ if
llf'f'HRJTWf ~ <it %1 fit>-~''l:!f; l"l 3l'ft ~
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cBt ~un:r ~ ~ mB'li<fi r; ? 3o
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CITfiffi <f> m'Q.B 3\1 qT11R <t> <t> I,.jih '1 cBT 311 q ~ ~ <t> <"I I
Cf'ir liT<IT f; ? 30
(iifJ 'll1f ~ cBt 3jq!ffilJTT 'fllT en! WP1" 01 1 1q ~ ~ <t> m
um!t f; "fii[ <t> >fi11f'l: ~~ cBT 'ii <fut\ 3lfcft f; ? 30

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W !ffilJTT cBT Foi <f1c1 <"I I c(, T'l 1:!,'! ~ 'fllT f;, 1?1\Z
q;'( ? 30
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3lYi! 1id'
cBT ~~I 30

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 '
). ....\ ).
·.·'

Serial No.[L______) [ F-DTN-M-DPBB]

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Note : English version of I he Inslruclions is printed on

the front cover of I his queslion papa
8

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