f-

*\ ,'
1) Social infrastructure does not include :.r
a) Agriculture
c) Family welfare

2)
a) Skill India
c) Invest lndia

c) 4Yo

5) Kisan credit
a)
c)

cases.
Institutional Investors @IIs)

All of the above

b) Mini, small and medium Enterprises

d) None of the above

b) Soochna (Information)
d) All of the above

Page 1 of6

7A I 745 80EBF2C227 3F As920C23648t87

 10

Q.2)
I5
programmes.
investment.

policy 15
I Agricultural 2OOO.
policy of the government of India.
by the government to improve
agricultural

ients of disinvestment policy 15

in India.
control industrial pollution in India.
sector played in India since l99l
?

page 2 of 6

7A' I 74580EBF 2C227 3F

A5g2oc2364Bt 87
 Paper / Subject Code: 23113 / Business Economics V

Q.5) Answer any two of the following

a)
b)
c)

Q.6) Write short notes on (any four)

a) Objectives of New Economic Policy
b) Sources of agricultural finance
c) Competition AcL,2002
d) Recent trends in Insurance industry in
e) Role of MNCs in lndia
D The major components of supporti"vre.9..l.4
..-.''
,:
 t*:

Paper / Subject Code: 23114 / Commerce V

Time: 3 Hours

N.B. 1. All questions are compulsory

2. Figures to the right indicate full marks

1. (A) Select the most appropriate answer from the options given below (Any Tea)

1) is also called as Cause related Marketing

a) The Product concept b) The Societal Marketing concept
c) The Marketing concept d) The Selling concept

2)
a) Setting objectives
c) Defining the problem

3)
a) Market Segmentation
c) Customer Feedback

4)
marketing objectives in
a) Market Position
c) Marketing

5) of the customers.
a)
c)

6)

b) Network Marketing
d) All of these

activity.
b) Occasional
d) Rare

commerce transactions between customers.

b) B2C
d) None of these

Page I of6

7A I 745 8OEB F 2C227 3F A5920C23C409 5 4

 Paper / Subject Code: 23114 / Commerce V

11) is not a suitable marketing strategy for S.ural Markets.

a) Syndicated Vans b) Banners

c) Melas and Fairs d) Augmented Reality

t2) is a strategy by market followers.

a) Flank defense b) Flank attack
c) Adapter d) Pre-emptive defense

(B) State whether the follorving statements are true OR false: (Any Ten)
l) Test marketing means introducing the product in a small segment of the market.
2) Consumer behavior is accurately predictable.

3. (1s)

Positioning.

4. (1s)

Page2 of 6

7A I 745 8OEBF 2C2273F A5920C23C409 5 4

 r

Paper / Subject Code: 23114 / Commerce V

6. Write short notes on ANY FOUR of the following:

a) Marketing Information System
:'

b) Packaging
c) Components of Sales Management
d) Competitive strategies for market challengers.
e) Brand Equity
0 Green Marketing

Page 3 of 6

7A I 74580E8 F2C2273F A'920C23C40954

 Q1. tAl
Ia]
tb)
Ic)

(B)

td)
iIDECIMAL(7,21
Ie) When one query is
iJ Mini query ii,
t0 In MySQL, the
i) Endingwith R

(c) Attempt any

(61
in'Data
te)
(h)
(il

0)
GJ

l, (q), (r), (s), (t), (u), (vJ, [w) tsl

and Internel (Multiple Choice)
s and countries.
iiiJWAN
iii)w ivJ Nohe of.these
rries t}te
rrres the message is referred to as the_
iri) Communication channel ivJ Transport
are connected with a single cable. ,

g iiiJ Star iv) None of tlthese

lu post
ii) rost rOpen protocol.
lpen Protocol.
I iv) None of these
frOm unner lave:'i trr l^wer layerS, headefS
are
ii) ivJ Modifierl
ofupdati
ii)
ii] iv) Hackins
Hacking

1---t-^:'',4!',\j::,1"1i;;s lS3EEBcclFl c52oA6E2tgEilF3060F2c

 Paper / subject code: 23120/ Computer systems &
Appticati,,rs pop"i:-r

[v) is a meta search engine.

i) Dogpile iiJ Google iiiJ Alta Vista
[w) An IP address is made up of -- bits.
i) 64 ii)32 iii) 1 6

Q2. tAl Answer ony one srrb-question from (aJ, (b) \

Networking and Internet
[a] Explain i) MAN ii) WAN

. (b) .. Write a note on Bridge and Router.

{B) Answer flny one sub-question

Iletworking and lnterneL
tcl
(d)

Q3. (Al
(r)
Answerany one f)
Write MySeL tBl
Employee Nur
characterwith
[DOJ, Date)
18000J. .

tb) Write
colum DATION having*
(DN ), Donor Name
Address [DEmail,
(DAMT, integer,

(B)
llJ

'SqI^
4) DArEI)
NAMEo

ing the colirmns Customer Number (CN0,

E, character), product Name (pNAr;;
rtegerJ and Date of purchase pUnntiatl].
following.
i*-Cl*'
table FLIPMRT.
rowof data in this tibte

vrhere curtoEEililBer is 950.

n.Discount [DISGinregerJ ht the
end sf:the tabre FLIPKART
r - vqqLl rlduru ru tyu[tt,l
N9!${ tor
Iri:to for Uustomer name .Ramesh Shih,,
Customer nan
size ofthe column CNAME ts 2S
cohm;.
&e table FIJpI(ARTas FLIpCART.

page 2 of5

I 83EEBCCIF I C520A6E2l9E9 I F3060F2C

 Paper lsubject code: 23120/ computer
systems & Apprications pape..r;!

Q4. (A)
Ia)
IDNAME,.f,rir.t"il,-pnrV U, i'','i.:',,
mericJ. .'..;,1.,.
nrents for the following. . . ]i.'i..
rJ ursptay rtrgnt l,tumber, Destination
Namr
ii) Display Flight Nur.nber and Fare Amounr

r9l There exis6 a table A

primary keyJ,
fteger,
There exists anothei
integer, primary
(-
IPERCENTAGE, in
Write M1SQL sta
i) Display Nams
mcre than 560 usl-riltEsrtheti
ii) Display
tables- bottt.the

scored more

bv7. -b".1, divisible

v
f th e class "T.Y.B.COM."

Q4. tBl
.:. (7)
ployee Name IENAME,
| .
uar.e of
-Ca
foining (DOf, datgl,

Cpartment Name and Salary where

Age is more

Page 3 of 5

i...') ._.r..i_. 1t)..s

i-'r.'.-','^!\-'-.:* l83EEBCClFtcs2oA6E2tgE9lF3O60F2C
 Paper / subject Cocre: 23120/
Computer rysterrs & Apprications papbr:-r

(dl There exisb a table TAX having

the .ohlmns p
' y;
^.1':' :
->"t'
integer), Name [NA-tr{E, cha.r."t"+ 'Ai,.
iity tCfV,
integer) and Inuome fr*
Ufei, i,il#i'
Write Ml6eL queries for ihe roiro*:ig.'' _ ::,
,l.i r,i

iiJ Display all the rows foom this

-. _..r !.rrJ table
E in the
Income.
iii) Display the columns permanett
f-^.. :L,'- Lqq
-rr

viJ Displaythe tota!lncome

Tax
TAX.
viiJ,Displzy Name, City and
"Kalpesh
foshi". lgia
1 .-.r

Qs. tAl Ansyrer anyone

[a) The followingdata (al

(Bl

wise depreciation DEp and urritten

down rralue
ectively where depreciation
is cornputed using

;:.,,.".;.i:-^,-1'.i)^s.-.... lt3EEBCClFtCS2OA6E2tgg)1F3060F2C
 -'ir
'1- _
Pape r /-:su bj ect cod : 23120
'a*'..a
e /. comp uter sys tems & Applicatior. r",Sj:1i

Q4. (A)

Destinatior.r Name (DNaMe,-.f,r?**.1, pRN

Amount IFARE, numeric).
Write MySeL sfatenrents for [he following.
i) Di-sniav Flioht Nr'*har n^^A--a^- ri-
rl
",1 i

r!l Ther'e exisB a table AB

integer, primary key),
There exists another table]
integer, primary
IPERCENTAGE in
Write M1-SQL
i) Display Nams :i:t+)
more than 560
ii) Display

than
iv) t
by7"

Q4. (B) .,.-.tl{# (7)

Date of foining (Otil, aael, .:

erJ.

qrru
and dysrage
average )arary for
Salary lor
: each
ax.aYl\ t !v.-l ^-
trand maximum of the Salary as per date
of
is equal to maximum Salary.
Name and Salary where Age is
more

: IE3EEBCCIFI CII2OA6E2LIE9IF3O60F2C
 -it ;....:

Lnry"_I
any one sub-quesrion from (c) , [d) in MS-EXCj
Ic)
,-1
A B C D E
1 NAME OF SALES COMTIISSION
SALESMAN
2 Shantanu 58000 ,{.'*t"ri -,ri;'tj-iS
J vrlay 23800 ..Yq\:.!";i,-Pl-:i t
4 Bhavana
:i;1 \.-: {i r-1".-.":r
56000 1-' ..:
":1;'.'-r.i-S
5 Karan 72300 .:-- n
6 Shiv 64200 Y.:.:' I '-. .-'- 'r '-:
^-;'..'r-,:" ! ^-r'r''
7 Poornima 28000
wrlte the steps to calculate ,.i'^i',l ;.'1-': ' '.',
ij Commission at the rat
ii) Additional Commissi
maximum.
iii) Total Commission =
{:. i,
_ ,.'.'
,.r.'

td) Explain the foltowin+U.iiiti+

a.' '

Page S of5

\\
I 83EEB CC I F I Cs2o A6W9E9 t F3060F2C
 Lo9-"1 ly
Paper / Subject Code: 231071 f-inaniiJ Accounting and Auditing VIII - Cost Accourting

Time 3 Hours

N.B.:
1. All questions are compulsory
2. Figures to the right indicate full marks allottedto the questiohr. '
3. Calculate figures upto two decimal points whenever required
4. Working should form part of the answer .. -,
., ..
Q.l A) Select the most appropriate answer from the folloy.intg;r,)(riiry t.e-ry

1.

2.

Page I of14

2B4794EDBB 49EC9B7 B47 427 2 AD AqEB A1

 lj-

Paper / Subject Code: 23107/ Financial Accountin

7 . Directors remuneration and expenses form

part of ___________-____

o Production overhead
o Administration overhead
o Selling overhead
o Distribution overhead
8. Overhead Expenses can be classified according
to ___________-___,__,'

o Functions
o elements
o Behavior
. All of the above

shall be

i.'.i

prime cost
Cost of sales
Works cost

ll.In
accounts is -----
o Added

(10 Marks)
:{ Column B
A Where,all cost

B
C
D
specific iob

page 2 of 14

28 47 9 4EDBB 49EC1B7 847 427 2 AD

A)EBAI
 Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII -

5 Canteen Expenses E

6 Minimum stock Level F

7 Gantt task and bonus G
system
8 Halsey system H Number ofernployees
9 ABC Analvsis I
l0 Cost control J
l1 Semi Variable Cost K
t2 Material Requisition L

Q2
period ended 3l't March, 2019.

Particulars
Direct Wages
Purchase of Raw Material
Factory Rent i-i:t:;40,000
Cost of Catalogues
Sundry Expenses 74.000
Depreciation on planjrefi.d\4achifteri .
76.000
Openin g sto ck .o-f .Raw maiefiial 1,00,000
Repairs to Oflic-e furnitriie 50.000
1,02,600
50,800
C losing;stdbf: Raw Mateiial 60,000
55.1 00
Audit:Fqts 46,000
_^-r ; .J
53,200
32,000
1,04,000
1.10.000
36,000
D."pircc Bti,on=" Q ffi o,e p qt rpiri{41s,;: 40,000
62,700
3.60.000
44.000
'M4chineryPirrghdSed 5,00,000
\1

j . ,1_" :_. .*. -i\. !..' .' '! ay

^

Page 3 of 14

2B4794EDBB 49EC9B7 B 47 427 2 AD A9EB AI

 Paper / Subject Code: 23107 / Financial Accounting and Auditing VIII -

Q 2 Following information is available for the year ended 3l't March

Direct Material
Direct Labour
Direct Expenses
Factory Overheads
Fixed
Variable
Office Overheads- Fixed

Selling.Overheads Fixed
Variable

Units Produced and sold 50,000

Selling Price

i. Units produced and sold

ii. Direct Material Cost per
iii. Direct Labour per Unit
iv. Direct Expenses per uq
All fixed Overheads
vi. All variable
vii. 80 % of the total c oZ on
Cost
viii. Remaining 20 %o c is 50 % on sales

Prepare Actual Cost

Cost sheet for the year
ending 3l't March
Calculate profit
Calculate
Calculate

Q3 find out the value of closing stock as per

(20 Marks)

5000 units at Rs 20 per unit.

Units Rate per unit Rs

3000 30
8000 22
4000 23
3000 40
4000 25
6000 45

31't march 2019.

10th.
 - :.-
Paper / Subject'Code:

\]",' {
'',^"
Q.3 (b) From the following information calculate Machine hg.ur.Rate'fg-rthb:machine

Particulars
Purchase price of the Machine
lnstallation Charges
Rent Per Ouarter
-
General Liehtine for total area- Per Morrth
Insurance Premium for the machine per Year
Foreman's salary per annum
Estimated Repairs to Machine per annum

,DeptCRs DeptX Rs DentY Rs

5,000 1,000 1.000
D irept.M"aiefiat.'R3. . 2,000 1,500 1.000
150 50 50
6,000 2,000 3.000
10 l5 5 5
i30.000 20.000 10.000 10.000
, Area.Occdbidd. so:.i.m bif e s 600 600 200 200

Rs.
800
3,000
2,000
Lirbduf\felfare 9.000
6.000
:Rdpairs and Maintenance 1,800
Gefleral Overheads ( proportionate to Direct wages) 15.000
REnt and Taxes 1,200

Page 5 of 14

2B4794EDBB 498C987847 427 zAD A9EB A,I

 Paper / Subject Code: 23107 / Financial
Acco

Q4(a)

Time taken to complete job

Time allowed to complete Job
Per Hour rate of wages
Dearness Allowance Rsl0 per day of hours
worked.
Working hours per day

Qa(b)Mr Amard o f Amla Co Ltd he-

Salary per month u

-Bmployer's contribution to nroviAaniE;a

J q,t t\t. v v 4ttrtrss. A-uqwance
Employer' s contrih,,tiin I.,EIT .?./o.ur.,p.lrary ang lJeiuness AlloWance
Bonus
U9
Other Allowance

Amardeep works for 2200

You are requested to find

Q5:
Cost profit. (10 Marks)
b. What do
advantages? (10 Marks)

Write
l. (20 Marks)
,)

a
J.
4.

,\'
-?. i.

Page 6 of 14

:,t .'>
29 47 9 4EDBB 49E C9B7 B 47 427 2 AD A)EBA I
 Paper / Subject Code:

Q.l A) Fill in the blanks with appropriate answer from

(Any 10)
1.

resident / Both Resident and Non-resident)..

. (income form

8.

f:more than it is considered as a long

ths / 36 months)
aximum of . @s. 50,000 / Rs. 1,50,000

re True or tr'alse. (Any 10) (10)

tivity is income as per Income Tax Act.
ip firm under the Income Tax Act.
fessor of university of which he is an employee is

by Government employee is fully taxable.

lowed as deduction from income from House

Page 1 of 14

49DB5DB7A 45C484644D52F A,65053627 7

 Phper / subject code: 23rrs/ Direct & rndirect
Taxation paper j

6. Deduction allowed under section g0 D

assessefor self, spouse and dependent
Rs.25,000.

income from salary.

Q.2

4rru uvlllg u)
Rs.25,000

Municipal Valuation Rs. 32,000 per month,

.,,,,0, in*I" ;;#;-';;f il: ffiLjl;
.' r:: "L04.2070.:' taken on

OR

page 2 of 14

49DB5DB74 4'C484644D52F A,65053627

7
 !';
Paper / subject code: 23115 / Direct & rndirect Taiation paper rr

Q.2 A) MR. Mangesh Rajawade is employed with

information foi the previous year 2018-19.

Q.2 B) of his (10)

houses are given below. year
20t9-20.

m
(Let - out)
,ip;.40,000 2,89,000
Fair Rent ,[6;000 p.m. 26,000 p.m.
Actual Renti ;'2,16,000 p.a. 23,000 p.m.
2,15,000 2,50,000
5oZof Gross 5% of Gross
Annual Value Annual Value
1,00,000 1,66,000
fjoan taKen on Loan taken on Loan taken on
t.04.2010 1.04.20t0

2 are entirely paid by tenant.

Page 3 of 14

49DB5DB 74 45C484644D 52F A650 53627 7

 Paper / subject Code: 23rrs / Direct & rndirect
Taxation

Q.3 A) Siddharth has earned the following income during the previous year ende.d l,t.l\4arch
3:
2Q.[9.

r proprlerary Duslness rn Mumbai

Compute his total income for the

a) He is a Resident and Ordinarilv
b) He is Resident but not
c) He is non-Resident Indian.

Q.3 B)
(10)
following additions /

Cost of construction of I't

Cost of construction

He sold above
1,00,000 in
Rural
20t8.
e Uost.,llflatio.n-;;Ipdex (CtrD fu+
Financjh["].ebpi
z9}"1,$ki

':':'
nt,

\:. (10)

page 4 of 14

.! =$ {l'.( 49DB5DB7A 45 C484644D 52F A650 53 627 7

 - | " -."
Paper / Subject Code: 23115/ Direct & Indirect Taxation paper ji,f

Financial year cII

200t-02 100
20t2-13 200
280

Particulars .'P,d#llculais Rs.

To Salaries 12,75,300
To Conveyance Ey&.qa 35,700
To General expenses 45,000

To lnterest paid 1,80,000

6;9, 0fi) 13,000

65,000

, .:-.":...,.
To AdvertisEme. ut eiipenses

16,14,000

OR

Page 5 of 14

49DB5 DBTA 45C484644D 52F A650536277

 Paper / subject code: z3rrs/ Direct & rndirect raxation paper.j.
v.'a

Q.4 Mr. Mahesh is the proprietor of LMN &

ended 3l't March 2019:
Particulars Rs. Parficrril;ti
To Salaries to staff 3,95,000 by uross Protlt ')
r u l\.enl ^i
87,000 By Lrterest ori PPP
To Printing experrses
22,900
\rcneral expenses 65,000 Bv Old b'ad detlil.ai.r F
To Interest paid
69,000
I o Advertlsement exnen
18,000
r o uonveYance
32,100
ro utllce Expenses 25,000;,
ro Motor car expenses
ro Llte lnsurance Premir
r o ueprecration
I o Net protit
r otal
17,40,000

Additional information :
1. Motor car expenses
2. Depreciation as ppi.,:
J. Old bad debts
in the past.
4. Interest paid
5. Mr.
of his Son.
regarding salary

Rs.2000

for the Assessment year 2O1r9-ZO.

..,$

page G of 14

49DB5DB 7A 45C484644D52F A65053627

7
Q.s

OR

Q.s Write short notes (Any four)

1. Gross Annual Value
2.
3.
4. Perquisites under lncome from.dalaritis.-
5. Deemed to be let out property.
6. lncome from other sources.
 7

ii)

b) predict future

d) none of
these

Page 1 of 6

75E3C9 I 507ACC2056BA8C0 I 90D I 257E0

 1.'t i
Paper / Subject Code: Z3lZg / Elements of Oper

iiil The group replacement policy is suitabl

a) fail over a period of time. b)

c) fail completely and suddenly d)
iv) Which of the following is incorrect with reference
problem?

v)

basic variable column of

solution is -

degerrerate
none of these

from a linear prograrnming

w!l[ become larger b) will become smaller

will remain same d) none of these

page 2 of 6

7 583C9 I 507 ACC2O_56BA8C0 I 90D I 25780

 C. Answer briefly in one or two sentences:
i) What is a feasible region with reference,,to
ii) Define slack variable in L p.p.
ii i) What is the use of dummy row or column
iv) What is meant by gradual failure?
v) What is meant by the rim condition
problem?

Q.2 A.

I It il
o 5 9
B 6 b 7
I 4 7
D 10 o o 1

Project bill amount per hour in Rs.

D,^;^^+
I I 14CUt-Zo Project-3
1 000 1 300 1 700
1200 1100 1 000
1 4C0 -
1200 '1300
Formulate this as a transportation problem and
sotve it to find the maximum
total billing amount during the next month.

page 3 of 6

75E3C9l 5074CC2056BA8C0 I 90D 1257E0

 Q.3 A.

OR
B. i) e firm is engaged in breeding pigs. The pigs
supprementary foods A & B containing
three nutrients
and N3. The contents of nutrients in the foods
A and
their requirement is as follows:
) Nutrient contents per unir in foods.
Minimum requirement
A B of Nutrients for pigs.
6 no
N2 3
N3 20
lf food A and B cost Rs. 2C ur.
this as linear programming probrem and
sorve it by graphicar method.
i) Write the dual of the following linear programming
problem: 5
lvlaximize Z=4Xt +2Xu +3Xs
subject to Xr t SXz - 3X: = 80,
-2X1 + Xz +4Xs < 40,
Xr -SXz +3X3 >10,
X,>0, X20, X, ,0

o.4 Attenrpt ANy TWO of the follcwing:

A computer has 5000 erectronic tubes. The fairure rate is given berow: 10

'l
2 J 4 5

0.1 0.25 0.3s 0.2 0.1

is -i. 2. The cosr

of individuar repracement is Rs. 10 per tube.
Find the optimum
replacement policy, for the tubes.

54871 page 4 of E

7583C9 I 5074CC2056BA8C0 I 90D I 25780

 Paper / subject code: zitzg/ Erements of oper:a,tionat Research

The initial cost of the machine is Rs. 40000 and running

cost increase
with the age of the machine is given below:.,

Year 1 2 4
Running cost(Rs.) 6000 7000 9000 11000

It is given that money is worth 1oo/o per year and the scrap value
is nil.

Year 't
2 J 4 5 7
Operating
1 0000
cost: 32000
Scrap
30000 2000
va ltre, 2000

Q.5
A
5

B
5

r- 5 2 n
0 lvr lvr

Solution
Xr x2 s1 e
u2 A1
ci A2
X b
0 s1 12 2 4 1 0 0 0
M A1 10 2 2 0 0 1 0
M A2 '10
5 2 0 -1 0 1

54877 Page 5 of 6

7sE3C9 I 5074CC2056BA8C0 I 90D I 25780

I
E

Dl D2 D3 D4

Sr 15 10 14 15
s2 16 la
IO 12 25
s3 14 12 15 t/
Demand )tr, 10 15 C
.J

page 6 of 6

7583C9 I 507ACC20568A8C0 I 9oD t257E0

 v
Paper / Subject Code: 23116/ Export Marketing paper _ I
'1-Y B C-^ .-(.-,
"-1

[Time:3 Ho*urs]
\ -{: rr. }{: a

N.B: i All questions are compuisory.

2. Figures to the right state the marks

.:).:i
' NO nSK .i.. .:6j^;;-^;,^;r..

3. Ilrura or rne targest expn

rs une
.
Aircrafts and aircraft
r_ :
o Olive oil based produ
4. duty is
such as weight,
. Compound
r Drnfanfi.'o

6.
foreign

,I-e-$eqry[ r,r
om formalities
7.
s introduced in FTp 2O1S-ZO
:ir'.sniii -+ .,-",._. .:t,;

items.

. prohibited

o, Arts orlu
ArrJ and ltatluluralls
handicrafts
itur-.hlicn'm .' Automotive
rauromouve tnOUStneS
industries
efits with rcgards to procuring
_ _____-o raw
.r',r materials.
r.rsrvr rero.
. ASIDE
r MDA
of India, concerned withidilanising trade fairs

. ITPO
. IIFT
rters can claim for the refund of customs
duty paid
onents and packing material.
r CGST refund
. EPCG
': ' :it
- "-

Page I of5
j

00EB 83 7 I 8F4 4tE25 63 6o4F 7 828Ds0667

 .+-.
Paper / Subject Code: 23116 / Export Nlarketing paper _ I

B) state whether the following statements are True or,False : (Any

1) Export marketing involves custom formaiities.
2) Exporter marketers may face risk of cultural
while expo^ting.
3) India is one of the leading exporter.s of IT and ,',:,"l

4) Ad Valorem and Countervailing are type of ta

s) India is one of the foundei members of WTO.
6) Consumer choices and degree of competition

7)
million.

l0) Exporters can import second

duty.
l) IIP is basically
I
12)EPCG scheme is
an
l--
15

! I5

:{ [itgs on export marketing.

c) 9
rj,\pra1 ln:ma(KEli.SFjqqtign:ptocess.:
.:

4. Answer
l5
e Policy 20tS-20.
Polic

an exporters.

20

e.).t
.,.. \)

eting to a firm

+**++** ++

Page 2 of 5

I 8F44 I E2563 604F 7 828D 50667

 Paper / Subject Code: 23101 / Financial Accounting and Auditing VII Financidl

Tirne: 3 Hr.
a:'' li'
N.B. : 1) All questions are compulsory. -\. -:

2) Each question has internal option.

3) Figures to right indicates full marks.
4) Working notes are part of your answer.

Q.1. (A) State whether the following statements

1. The buy back ofshares has to be authorise
2. lnternal reconstruction involves reduction,
3. Amount paid on Forfeited shares is aadi8
4. When the rights are sold without suppcri$'

0lent reporting, ethical reporting, all of these)

diioiders should be shown as ................. .
share capital, reserve capital)
st be ................. .

,al , subscribed, forfeited)

(
^"Y countants include
.\'i
nd moral, all of these)
^\. capital.
'.1.j
')
^
e)

1 of15
7 49D'22B052ADA 12 1 3D2D503C 1 D779 1 0
t- al Accounting and Autliting
Paper / Subject code: 23101 / Financial Auditing vII - Fin
VII

' ---^ca ^--.l l^^- ^^^^,rnf'

The following is the Balance Sheet of Falguni

Liabilities Amount
Share Capital
1,00,000 Equity Shares of
Rs.10 Each
10%o Preference shares of
Rs.'l00 Each
'i35$bo"
120lo Debentures .,'$ Funiiute;lC'.,S,lY.:
Bank overdraft
\]
Sundry Creditors ,j. .. i,-i'
5;6-5s'5ljss ^+to,ooo
-!{
a}

.Y ^ \'{\
.^.}^

.-
iriioffSe3oiq ' 9o,ooo
:"1)-;.*.!:i$r;s si 15,000
';1',1. $i6hdi&.ti6iq)klc;; 8,00.000
P nses 90,000
.:' .$ S.$' 24,00,000
+,00;oloo<t; S'_,.i"
,(\,'1-*.-t'S

The S ho e ofreconstruction and the

following are in arrears for four years.
1. and equity shares to Rs.2 each.
e waived and remaining to be Paid in

and machinery at Rs.6,50,000 in Part

nt due to them to be converted to 13%

creditors agreed to waive Rs.20,000

as follows : Furniture Rs.30,000, Stock Rs.60,000,

Sunday Debtors Rs.70,000
loan of Rs.1,50,000 at the rate of l2%o interest by
'!friefilaing, for repayment of bank overdraft, bills payable and
frrrt.r amounted to Rs.20,000. Pass necessary journal entries to
and prepare Capital Reduction Account and Balance Sheet

OR

,^r.' ':*' ".)l\'. 2 of15

"-t'-r'

7 49D5228052ADA l2 1 3D2D503C I D779 I 0

Paper / Subject Code: 23101/ Financial Accountin

Q.2. Follolving is the summarised Balance Sh

31st March,2019

Liabilities .Rs.
Share Capital Authorised : 10,00,000 Equipment's
1,00,000 Equity Shares of
Rs.10 Each.
Issued 4,00.000
40,000 Equity Shares of
Rs.l 0 Each
Reserves
General Reserves 4.00.000
Profit and Loss Account 6,00,000
Securities Premium 2,00,000 ;
11% Debentures 14,00,000x \,
Bank Term Loan 6,00,0Qn
Creditors 1,00.$"Q0r-
3.7t00;000j:
The company decided to buyback
price under the Iaw as on 31st M
Assuming that the Buyback of resolution
is passed by the company the books of
the company. Also ',5nd Reserves and
Surplus as they wo ny as on 3 1st
March,2019. (Do
: -.'l
'11

Q.3 Follorvin g is tfic_.lliltiryI"1.nli" March,2019. (20)

't**,,.
^I)
^\-.^\l&1"i\'<-ar$^.
Ll-)'"f

39,70,000

. ,r\ i ,".' 27,500

3 of15

7 49Ds2280 szAD A12|3D2D503C I D779 I 0

 :.i
:.'

Paper / Subject Code: 23101 / Financial Accountin

Advance to srtnnlier 40,000

.l-_"5:-j1\'if.i
Shnrf ferm investments 20"000 r *. ';:'rJ,:-t"i)'
Rills Rec.eivable 18,000
Sundav T)ehtors 3s,ooo ,stls S.S.:i:lS

Additional information :

l) Authorised share capital of the company

g4vll and awvww
each 4lru r v / u preferense
20000 10%o Pr vrvr v 5fiares

2) Debentures are secured against the

3) Debtors includes debtors Rs
4) Stock on 31 March 2019 inc
Raw Material R

Q.3.A) Fotlow.iiigj tPl9l1.oS.1.h"AD$9S P1{ranali

Ltd' (10)
ii'r,ilSrri i
Yr\'.i).- I !.- -\ .-
^.,.
Rs.
;".o*B; 6,40,000

\t.
<\
r{
E*rer;lR€sen?e' * "1;) - 1,00,000
-)- r{ 4,60,000
"l 2,40,000
2,00,000
2,00,000

ares which company can buy back at offer price of

serve and Surplus.

(10)
0 equity shares in Tata Ltd. The face value was Rs.10
s.24 per share.
00 equity shares in Tata Ltd. at a premium of Rs.6 per

ta Ltd. issued bonus shares at the rate of one share for

4of15
052ADAl2l3D2D503ClD779l0
Paper / Subject Code: 23101 / Financial Accountin

Onllll20l9 he purchased 5000 right shares i

On 311112019 he sold 20,000 equity shares
share.
Prepare Investment in Equity Shares of Tata
books for the year ended 3lst March ,2019.

Q.4. During the year ende 31st March 2019

l2o/oDebentures of Rs.l00 each of ABC L
on lst April and lst October each year.

Date Particulars .al

|.,':
.l
11611R
l16118 Rnnohf
Bought 1050O5O dehenfrrrc
debenture atzf
ttat Lo Bought
119l18 Lr\JuBllt JJU debentures ^'
350 uEUEtlLUltrS
lll2l18 Sold 700 debentu
ll2ll9 Rnrrohf 500
1 D 11q Bought dehenfrrr
5OO debentur

Books are closed on 31st p_! 9 was

h-nn J I .. (..1 .--
Rs.90 per debenture. You.die eRture rn ABC
Ltd. account for thr \

Q.4.(A) From the fol odak Ltd., and (10)

the adjustm fhe'sd^rhipnr.

l'-,^f d\,s'"tu
.\i. .' = i t a-

81,500

5 of15

7 49D52280 52AD AL213D2D503C I D779 I 0

 :'
Paper / Subject Code: 23101/ Financial Accounting and Auditing YII -

Auditors Fees
15,000 . ")S={.-',

Maintenat

Closing Stock as on 31.3.2019 was Rs.1,57,50

Q.4.8)

11,200 equity shares of 1-(\'

/1":t
Rs.l00 each ^\-
97o preference shares of n
Rs.100 each
10olo Debentures .-i'.<".,
Creditors -.,"i, r,?

Bank overdraft -,' .l

.}*'t',' ,*.-\

with the approval

considered.
shares reduced by Rs.20 each.
g for current year and it is to

of Nilesh Limited.
s...
crihethicalUETId,YI\rI for
behavior
lrlllUl,tt-tua1l financial reports.
l(JI lIIIcl,llUIar Explain
IYPUr UD. l^Pr4nr (10)
aviour on fi.nancial reporting.
cipals Versus Rule based approaches of Ethical (10)

OR

6 of15
1

7 49D52280 2ADA I2I 3D2D503C I D779 10

Paper / subject code: 23rc1/ Financial Accountin and Auditing
tbject Code: \lII
\rlr - F
Write short notes (any four)
a) CSR
b) Disclosure of Tangible Assets in Compan
c) Internal Reconstruction Vs. External Rec
d) Maximum LIIITILS
u) ]'y1aftrlfrulll Limits UII Buyback
on DuyoacK
e) rrtncrpal
Principal basedDased approach to rrotessronal
Professional uo
Co'
A D-^ l:--i r ^ - r
^ ^^..: ^:+: ^- dividend.
0 Pre-acquisition

7/oI15
of15
7 49D5228052ADA 1 2I 3D2D503C I D779 I 0
 Paper / Subject Code: 23122 / Psychology of Human Behaviour at work fapei - t
R"q.cJa^ -\y B C.o nt .9 e-,r-a -V OCf Lctl
U4 6,1c1r

Q.l A Complete the following statement by selecting the appropri.ate answers 10

(any 10)
l)

a) Planning
c) Controlling
2)

a) figurehead
c) leader
3)

A ) Conceptual
c) Leading
4)
objects
a)

c)
s) The component.
a)

6)

focuses on

b) two
d) six

Page 1 of6

4460240 I B8 I 9EA092AF998084 I5 88907

 Paper / subject code: 23122/ psychorogy of
Human Behaviour at work_pap6r _.:r

9) is the perceived degree to which one is treated

respect.

a) Distributivejustice

l0)

11)

t2)

a) Charismatic

Q.l B
l) t0

2)

3)

4)
5)

6)

ui)

15

page2 of 6

4460240 I B8 I 9EA092AF9980841 5 8B907

 Paper / subject code: 23122i Psychology of Human Behaviour at work Paper - i

Q.3 Answer any two of the following

a) Name the major job-related attitudes. Explain in detail
attitudes.
b) Write a detailed note on job satisfaction and explain
absenteeism and tumover.
c) Explain the exit-voice-loyalty-neglect model.

Q.4 Answer any two of the following

a) Describe the three elements of
McClelland.
b)
c)

Q.s Answer any two of the 15

a) Discuss Fred Fiedler's contingency
b) Explain transformational
c) Who is a mentor?

Q.6 20
a)
b) Job
c)
d)