C1075 (Pages : 4) Reg. No.. SIXTH SEMESTER (CUCBCSS—UG) DEGREE EXAMINATION MARCH 2021 B.Com. Professional 6.3. BCP—INDIRECT TAX LAW AND PRACTICE (2016 Admissions) ‘Time : Three Hours Maximum : 80 Marks Section A Answer all questions. Each question carries 1 mark. I. Choose the Correct Answer 1 In pre-GST regime, among the following, which indirect tax was levied by State Government : (a) Excise duty. (b) Customs duty. (©) Service tax. (@)_vaT. 2 Among the following, which Law was not part of GST implementation in India? (a) Central Goods and Services Tax Act. (b) Integrated Goods and Services Tax Act. () Competition Act. (a) Union Territory GST Act, 3 Who can opt composition scheme ? (a) Intra state dealer. (b) Inter state dealer. (c) Exporter. (d) Importer. 4 Return For Input Service Distributors : (a) GSTR-7. (b) GSTR-6, (c) GSTR -8. (d) GSTR-5. 5 Among the following, which is a taxable event for imported goods ? (a) Unloading of imported goods at the customs port. (b) Entry into Indian territorial waters. (c) Presentation of bill of entry. (d) The goods cross the customs barrier. ‘Turn over6 7 10 n 12 13 14 15 16 17 18 19 20 Fill in the blanks Cig, Supply meant for Export/ to Special Heonomic Zone (SEZ) developer or a SEZ unit i as S treatey When the registered person makes a deposit towards tax, interest, penalty, amount, that amount gets credited into —____. ‘The due date for filing GSTR-11 is fee or any other When the duty is determined on the basis of the value of the goods it is referred to as Taxable event for exported goods is (10 x 1 = 10 marks) Section B 1 Answer at least five questions, Each question carries 4 marks. All questions can be attended. Overall Ceiling 20. What are advantages of GST to Trade and Industry ? What are the Criticisms against GST system? Which are the schedules, as part of CGST Act 2017 2 What is meant by ‘Aggregate turnover” ? When debit note is issued under GST ? What are deemed exports ? What are Dutiable Goods ? ‘What will be the value of the damaged or deteriorated goods, under Customs Laws ? What is the nature of Safeguard duty ? What is the Taxable event for exported goods under customs laws ? (5 x 4 = 20 marks)a 22 23, 25 26 a7 28 ©1075 Section C ‘Answer at least four questions. Each question carries 8 marks. All questions can be attended. Overall Ceiting 82. ‘What are Objectives of Taxation ? ‘State the rationale for GST in India. State the Conditions for taking ITC. How GST registration may be caneolled ? Which are the types of audit under GST ? When no duty is levied af the time of re-import ? ‘State Procedure for computation of Customs Duty on Imports. ‘An importer Imported some goods. Entry inwards granted to the vessel on 7% February, and the goods were cleared from Chennai pert for warehousing on 8 February, after assessment. ‘The Bill of Entry was presented on 1** February for warehousing. Assessable value was US$ 10000. Assume thatno additional duty is payable. The goods were warchoused at Chennai and were cleared from Chennai warehouse on 4! March. What is the duty payable while removing the goods from Chennai warehouse on 4‘ March ? Exchange rates and rate of Customs duties are as follows : Particulars Date Rachange rate _|Basic Customs declared by the CBE&C| Duty Date of submission of bill of entry for warehousing a February Rs, 55/USD 10% Date of entry inwards granted r to the vessel ‘7 February| Rs, 59/USD 16 % ‘Date of clearance of goods from warchouse 4March | | Rs. 60/USD 12% (4x 8 = 82 marks) Turn over4 Section D Ansiwer any one question. The question carries 18 marks. 29. Explain different types of taxes levied under GST. 30 Which are the different returns under GST ? 31 A machine was originally imported from Japan at Rs, 250 lakh in August 2017 on paymeny of all duties of customs. The said machine was exported (sent-back) to supplier for repairs in January 2018 and re-imported without any re-manufacturing or re-processing in October, 2018 after repairs. Since the machine was under warranty period, the repairs were carried out free of cost. However, the fair cost of repairs carried out (including cost of material Rs, 6 lakh) would have Leen Rs. 9 lakh.-Actual insurance and freight charges (to and fro) were Rs, $akh, The rate of basic customs duty is 10 % and rate of IGST in India on like article 45 12 %. Compute the amount of customs duty payable (if any) on re-import of the machine ‘fer repairs. The ownership of the machine has not been changed during the period. (1x18 = 18 marks)oO % C1073 Pages: 8) Nam Reg. Nowne SEMESTER (CUCBCSS—UG) DEGREE EXAMINATION, MARCH 2021 BCom. (Professional) 6.1 BCP—STRATEGIC MANAGEMENT. SIXTH (2016 Admissions) ‘Time : Three Hours Maximum : 80 Marks Section A Answer all questions. Each question carries 1 mark. A) Multiple Choice Questions : 1. Which of the following is not included in micro environment of a business f. A) Shareholders. B) Competitors. C) Technology. D) Customers. 2 Which of the following is related to ‘Cash Cow' of BCG matrix ? A) Stable. B) Invest. ©) Liquidate. D) Diversify. 3 Benchmarking is related to what ? ‘A) Competitive analysis B) Re-engineering. C) Historical analysis. D) Allofthe above. 4 Which of the following is an external growth strategy ? B) Strategic alliance. D) Backward integration. A) Conglomerate diversification. C) Market diversification. 5 The technical name for ‘one company buying another company’ : A) Amalgamation. ©) Joint venture. B) Fillin the blanks: 6 analysis is used to study the difference between desired and projected performance. 7 ———— plan is used for the most effective utilisation of resources in an organisation so that objectives are achieved. ‘Turn over2 4. Prodictng likely future behavior of environmental factors of a busines is boo, " tho behavioural pattern that a leader adopts to influence his followers 10. Market development is a way of —— expansion. (20x 1= 10 marks) Section B Answer at least five questions. Bach question carries 4 marks. Ul questions can be attended. Overall Ceiling 20. 11. Write a note on vertical integration 12 List out the importance of functional stratewy 18 Give the meaning of Procedural Implementation of Strategy. 14. What are the important growth strategies ? 15 Give the meaning of six sigma 16 What are the different behavioral aspects of strategy implementation ? 17 What do you understand by the term benchmarking ? 18 Explain the term merger. 19. Write a note on TOWS matrix. 20 What do you mean by concentric diversification ? (6 x4 = 20 marks) Section C Answer ot least four questions. Each question carries 8 marks. All questions can be attended. Overall Ceiling 82. 21 Explain BCG Matrix and its use in strategie decision-making. 22 How will you develop a policy and plan related to human resource ? 2. What is task environment? What are its eomponents ? 24 What do you mean by TQM ? What are its process ?25 26 28 29 30 31 3 C 1073 List out the importance of ‘SWOT Analysis’ in analysing business environment. Explain Business Process Re-engineering. List various economic factors affecting strategic decisions of a firm. Explain strategic alliance and its types with examples. (4 x 8 = 32 marks) Section D Answer any one question. ‘The question carries 18 marks. Whatis meant by functional implementation of strategy ? How you formulate and implement a marketing strategy ? What are the different levels of strategic management ? Explain characteristics and issues dealt under each level. What is strategic control ? Explain the importance and various barriers in strategic control. (1 x 18 = 18 marks)1074 (Pages : 3) SIXTH SEMESTER (CUCBCSS—UG) DEGREE EXAMINATION, MARCH 2021 B.Com (Professional) 6.2 BCP—COMPUTERISED ACCOUNTING (2016 Admissions) Time : Three Hours Maximum : 80 Marks Section A Answer alll questions. Each question caries 1 mark. 1. Which of the following is not a type of account ? (A) Real. (B) Nominal. (© Journal. (D) Personal. 2. Which of the following is not a component of tally sereen ? (A) Title area. (B) Computer area. (© Main area. (D) Button bar. 3. Service tax is governed and administered by : (A) CBDT. (B) CBEC. (© cst. (D) None of the above. 4, F4is meant for ; (A) Contra voucher. (B) Payment voucher. (©) Receipt Voucher. (D) Purchase voucher. 5. Which one of the item doesn’t come under sales voucher ? (A) Sales order. (B) Rejection in. (Delivery note. (D) Debit note. 6. is a non accounting voucher. 7. Tally vault is an enhanced security system, which allows for — of the company data. Turn overae ae Sy, 8. Ratio analysis screen is divided into parts, 9, Fund flow shows the movement of the entire 10 Journal is used to transfer materials /stocks from one location to another locaton (10x 1= 10 mark Section B (Short Answer Questions) Answer at least five questions, Each question earries 4 marks, All questions ean be attended. Overall Ceiling 20, ‘What is computer system. ‘auditing ? - What are the uses of memo Vouchers ? . ‘What re the features of computerized accounting ? 14, ‘What are the components of tally screen ? 15. How a cost centre is created ? 16. Mes nla onthe splat of fn fo saement in tly? a. ‘What is vat composition scheme ? ‘18. What is form 27A ? How can we access the reports in tally? (© x4=20 marks)27. 28. 29. 30. 31 © 1074 ‘Tally is Real time. Explain. Explain the procedure for creating payment vouchers with an example ? What are the stock valuation methods under tally ? Explain the precedure for application of cash flow statement in Tally ? What do you understand by Godowns in tally ? How single mode godowns are created ? (4 x 8 = 32 marks) Section D (Essay Questions) Answer any one questions. The question carries 18 marks. Discuss briefly the procedure pf creating a company in Tally ? Explain the vouches available in Tally ? Explain the methods of creating bank reconciliation statement in Tally ? (1 x 18 = 18 marks)(Page: Name.. Reg. No. SIXTH SEMESTER (CUCBCSS—UG) DEGREE EXAMINATION, MARCH 2021 B.Com. (Professional) 6.5 BCP—CORPORATE GOVERNANCE AND BUSINESS ETHICS (2016 Admissions) ‘Time : Three Hours Maximum : 80 Marks Section A Answer all questions, Each question carries 1 mark. 1. SEBI was established in the year a) 1982. b) 1988. ©) 1985. d) 1981. 2. Indian ethos is the outcome of ———— way of life. a) Buddha. b) Hindu. ©) Christian. d) Muslim. 8. Ethics means a) Manner. b) Custom. ©) Character. d) Allofthese. 4. The term ‘value’ is derived from the French word a) Valoir. b) Valas. ©) Valois. d) None of these. 5. ——— is the international standard developed for Organizations dealing with social responsibilities related to mission vision, operations, process etc. a) ISO 26000. b) ISO 25000. ©) ISO 24000. d) ISI 21000. 6. Environmental Protection Act is Passed in the year 7. ————— model is based on the perception that a duty based action is ethically correct. Turn over2 8, The people who enjoy public goods without paying them are called —__ e 9, Clause 49 is related tp ———. ¥ 10. CSR stands for Section B Answer at least five questions. Each question carries 4 marks. All questions can be attended. Overall Ceiling 20. 11, What is shareholders activism ? 12. What is the structure of corporate governance ? 18. What is ethical governance ? 14. What is national green tribunal ? 15. What are the responsibi ies of a business towards employees ? 16. What is discrimination ? 17. Name the important models of corporate governance. 18. Whatis holistic approach? 19. What: organizational culture ? 20. What is code of conduct ? (© «4 = 20 marks) Section C Answer at least four questions. Each question carries 8 marks. All questions can be attended. Overall Ceiling 32. 21. What is whistle blowing ? What are the conditions justifying whistle blowing ? 22. Explain the role of SEBI in corporate social responsibility. 23. Explain the role of managers in ethics. 24. Explain some common governance problems exhibited by corporate failures.: 3 ©1077 are the components of an ethic programme ? 26. Explain the provisions in the Companies Act 2013 for CSR. "97, Explain harassment and gender equality as ethical issues. 28. Explain the Teleological and deontological approach to ethics. (4 x 8 = 32 marks) Section D Answer any one questions. ‘The question carries 18 marks. 29. Briefly explain the objectives and scope of Environmental Protection Act. 80. Explain the importance of corporate governance and describe the failure of Sathyam Computers ‘Ltd. = ' (81, Whatisthenecess ofbusiness ethics in corporate sector ?Explain the benefits of adopting othies (1x 18 = 18 marks)1076 (Pages : 8) Name. Reg. No..... SIXTH SEMESTER (CUCBCSS—UG) DEGREE EXAMINATION MARCH 2021 B.Com. (Professional) 6.4 BCP—BANKING AND INSURANCE MANAGEMENT (2016 Admissions) ‘Time : Three Hours Maximum : 80 Marks Section A Answer all questions. Each question carries 1 mark. 1. The person who makes a promissory notes is : (a) Debtor. (®) Creditor. ©) Payee. (@) Holder. 2. Which is not a digital payment mode ? (a) E purse. (b) Smart card. () EFT. (ad) None. 3. Insurance of ships is called : (a) Life Insurance. (b) Hull Insurance. (©) Cargo Insurance. (ad) None. 4. The year in which IRDA was founded : (a) 1991. (b) 1999. (c) 2000. (ad) 1988. 5. In Life Insurance, insurable interest : (a) Must be present at the time when insurance is effected. (b) Must be present at the time of loss. (©) Must be present both occasions. (d) Not needed at any time. Turn over3 ; : 6. Intemational Bank of Reconstruction and Development is popularly known as —_ = A only can present a bill for acceptance. & 8. In CORE banking, CORE means 9. In » the premium paid by the insured is shared by all of the insurance companies involved. 10. Among the deposit account schemes offered by Indian banks, FCNR means —___ (10 x 1 = 10 marks) Section B (Short Answer Questions) Answer at least five questions. Each question carries 4 marks. All questions can be attended. Overall Ceiling 20. 11. Write any two rights of a bapker. 12. State the competency of an insolvent to a negotiable instrument 18. What are the services offered by ATMs ? 14. Write a note on SWIFT. 15. What is an e Cheque ? 16. What are the essentials of valid acceptance of a bill ? 17. Which are the types of marine insurance ? 18. What are the duties of IRDA ? 19. Write any two electronic services offered by banks 20. What is principle of utmost good faith ? (6 x 4 = 20 marks) Section C (Short Essays) Answer at least four questions. Each question carries 8 marks. All questions can be attended. Overall Ceiling 32. 21. What are the characteristics of a promissory note ? 22, Compare between RTGS and NEFT.f. 24. 26. 26. 27. 28, 29. 30. 31. 3 Bring out the significanee of insurance for individuals. Which are the forms in which indemnity may be given by an Insurance company ? Bring out the role of IRDA. State the general relationship between a banker and customer. Which are the principles of insurance ? Which are the privileges of a holder in due course ? ©1076 (4 x 8 = 82 marks) Section D (Long Essays) Answer any one question. Each question carries 18 marks. Explain the role and functions of RBI. Bring out different modes of digital payments. ‘Which are the different kinds of insurance ? Briefly explain. (1 x 18 = 18 marks)PY, ws NY ot 20055 IXTH SEMESTER (CU: ime ; Three Hours Eacht question carries 1 mark. (A) Multiple Choice Questions : 1. Ibis the practice of comparing busing b) Middlelevel. 4) Functional level. sot your overall goals for your business and to develop a planta achieve them. i Operational planning. (5x 1=5 marks) da atrx that requires a firm's businesses tbe categorized eof an organization is ——_ Turn over| 40 ———8 (6x 1=5 marks) 11 Whatis Strategic review ? 12 What do you mean Strategic Management Process ? 18 What is Strategy implementation? 14 What is Environmental scanning ? Whatis Stability strategy? (8 x 2 =16 marks) Answer any six questions, Each question carries 4 marks. (6 x 4= 24 marks)30. What isSWOT 31, Explain the i Management.fed Maximum : 80 Marks (A) Multiple Choice Questions: tion 11-Lin (b) Multipletax. (a) Double taxation. 0842 6 (8 x 2= 16 marks) 08122 23 24 25 26 27 What is Suo: ‘Suo moto registration? Explain Valuation of; GST Registration for casuilhlavable or non-resident taxable person. Distinguish between Debit Note ahd Credit Note, ‘What are the circumstances under which Provisional z Distinguish between Composite supply and Mi = 24 marks) .¢ provision of Compulsory registration under GST Act. istoms Duty ? Discuss the Methods for determining Customs duty. (2x 15 = 30 marks)Time : Three Hours Maximum : 80 Marks Part 1 Answer all questions. Each questioy 1. Choose the correct answer : 1 How many prede! (@) 15. (a) © 4 To show the cheque number whilII, Fillin the blanks : 6 Transfer from main cash to petty. 7 Optional voucher 10 The text which are cap! and are red in Spl@0r on all the menu screens is called (10 x 1= 10 marks) Part Il (Short Answer Questio: Answer any uestions. Each quest 11 What do you know about unit of: (8x 2=16 marks)Explain the items that are belonging 25 What are the special transactions to (6x 4=24 marks) ParbJV (Long Essays) Angqwer any two questions. Each question carries 15 marks, 29 Whatis a Ledger ? How will you create, in tally? 80 Discuss the technological advanta = 30 marks)9 73008 giSTH SEMESTER (CUt 6.5 BCP- ‘Time : Three Hours Maximum : 60 Marks wer all questions. Each question carries 1 mark. (A) Multiple Choice questions: 1 What is meant by the phrase CSR (b) Group values. (@) Organizational norms. to stakeholder theory, isitin companies best interests to pay attention totheir @ ) 4c) 13234 Which of the following would most et organisation ? (a) Tomakeag (b) ‘To procurg (©) Tocom (a) To mediate betw' 5 Periodic ethics audits: (a) Are required by the (b) A method of fostering ethics. (©) A method of quantitative assessm: 1 =6 marke) 6 dle of sh: 1 .al Green| others related to a business PCC mn of CSR commit 10 ‘a person who is able to understand and read basic financial statements. (6x 1=5 marks)a 19 Define corpor: 20 What is holistic appro: & & : 3 io What a sarcholdor@ activism? r 46 What ende of conduct ? 17 What is green 60% , 18 Whats ethical (6x2 16mazks) Part 111 Answer any six quest Toh (6x 4=24 mark (2x15 =30m 323(A) Choose the correct answer : 1 IRDA Act passed in the year: 4 in advance of the policy. ‘b) Certificate of Deposit. 4) None of these. 4. The term Causa Proxima means a) Nearest cause._. gtin these blanks 6 SLR stands for 7 The validity peri 8 The Negotiable (20% 1 = 10 marks) Answer Questions) Answer any eight questions. ies 2 mar! (gx 2=16 marks)(6x 4 = 24 marks) -any two questions, ion carries 16 marks. 29 Explain the characteristic features of negotiable inst 30 Explain the importance of banks in a developing count 31 Differences between Assurance (] Insurance ance / nonlife Soren) A = 80 marks) 1450