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B.Com. (Sem.

II) EAFM (I)

B. Com.(Pass/ Subsidiary) Second Semester Examination, May-2019


(Faculty of Commerce)
Economic Administration & Financial Management
FIRST PAPER
Managerial Economics
Paper Code-2431(Pass)
2121(Hons. ABST)
24208(Hons. B.Adm.)
Time Allowed: Three Hours Maximum Marks: 70
(1) No supplementary answer book will be given to any candidate. Hence the candidates should write the
answers precisely in the main answer book only.
fdlh Hkh ijh{kkFkhZ dks iwjd mÙkjiqfLRkdk ugha nh tk;sxhA vr% ijh{kkfFkZ;ksa dks pkfg;s fd os eq[; mÙkjiqfLRkdk esa gh leLr iz’uksa ds mÙkj fy[ksAa
(2) All the parts of one question should be answered at one place in the answer book.
fdlh Hkh ,d Hkkx ds vUrxZr iwNs x, fofHkUu iz’uksa ds mÙkj mÙkj&iqfLrdk esa vyx&vyx LFkkuksa ij gy djus ds ctk; ,d gh LFkku ij gy
djsaA
(Attempt all five questions)
(lHkh ik¡p iz’u djs)
Part I (Question no. 1& 2) is compulsory & Part II (Question no. 3, 4 & 5) has internal choice.
Hkkx I ( iz’u ua 1o 2) vfuok;Z gS rFkk Hkkx II (iz’u ua 3, 4 rFkk 5 ) esa vkUrfjd fodYi fn;k gqvk gSA
PART-I
1. Answer all the questions. Each question carries 1 mark. 10X1=10
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 1 vad dk gSA
(Words limit upto 20 words each)
‘(izR;sd iz’u dk mRrj 20 ’kCnksa ls vf/kd u gks)a
a) What is Managerial Economics?
izcU/kdh; vFkZ’kkL= D;k gS \
b) What is Average Cost?
vkSlr ykxr D;k gS \
c) What is Marginal Revenue ?
lhekar vkxe D;k gS \
d) What is very short period market?
vfr vYidkyhu cktkj D;k gSa \
e) What is Marginal Productivity?
lhekar mRikndrk D;k gSa \
f) What is general theory of Value?
ewY; fu/kkZj.k dk lkekU; fl)kUr D;k gS \
g) What is Economic Rent?
vkfFkZd yxku D;k gS \
h) What is Gross Interest?
dqy C;kt D;k gS\
i) What is Gross National Product?
dqy jk"Vªh; mRikn D;k gS \
j) What is Business Cycle?
O;kikj pØ D;k gS \
P.T.O.
2. Answer all the questions. Each question carries 3 marks. 5X3=15
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 3 vad dk gSA
(Words limit upto 50 words each)
(izR;sd iz’u dk mRrj 50 ’kCnksa ls vf/kd u gks)
a) What are the conditions essential for Monopoly?
,dkf/kdkj ds fy, fdu ckrksa dk gksuk vko’;d gS \
b) Explain position of profit of a firm in short period in the perfect competition.
iw.kZ izfr;ksfxrk esa vYidky esa ,d QeZ ds ykHk dh fLFkfr Li"V dhft,A
c) Write types of distribution.
forj.k ds izdkj fyf[k,A
d) Write three factors affecting the real wages.
okLrfod etnwjh dks izHkkfor djus okys rhu rRo fyf[k,A
e) Write three difficulties in measuring National Income.
jk"Vªh; vk; dks ekius esa vkus okyh rhu dfBukb;k¡ fyf[k,A

PART-II
Unit-I
3. Define Managerial Economics. How is it different from the theoretical economics? 5+10
izcU/kdh; vFkZ’kkL= dks ifjHkkf"kr dhft,A ;g lS)kfUrd vFkZ’kkL= ls fdl izdkj fHkUu gS \
OR
What is the relation between Average Revenue, Marginal Revenue and Elasticity of Demand? Explain. 5+5+5
vkSlr vkxe o lhekar vkxe rFkk ekax dh yksp esa D;k lac/a k gSa \ le>kb,A

Unit-II
4. Critically examine the Marginal Productivity Theory of Distribution. 15
forj.k ds lhekar mRikndrk fl)kUr dh vkykspukRed O;k[;k dhft,A
OR
Critically examine the Marginal Productivity Theory of Wages. 15
etnwjh ds lhekar mRikndrk fl)kUr dh vkykspukRed O;k[;k dhft,A

Unit - III
5. Define National Income. How is it measured ? Explain. 5+10
jk"Vªh; vk; dks ifjHkkf"kr dhft,A bldh eki dSls dh tkrh gS \ le>kb,A
OR
What are the theories of Business Cycles? Discuss the various phases of Business Cycles. 7+8
O;kikj pØksa ds fl)kUr D;k gS \ O;kikj pØksa dh fofHkUu voLFkkvksa dh foospuk dhft,A

*****
B.Com. (Sem. II) EAFM (II)

B. Com. Second Semester Examination, May – 2019


(Faculty of Commerce)
ECONOMIC ADMINISTRATION & FINANCIAL MANAGEMENT
SECOND PAPER
Public Finance & Financial System in India
Paper Code-2432
Time Allowed: Three Hours Maximum Marks: 70
(1) No supplementary answer book will be given to any candidate. Hence the candidates should write the
answers precisely in the main answer book only.
fdlh Hkh ijh{kkFkhZ dks iwjd mÙkjiqfLRkdk ugha nh tk;sxhA vr% ijh{kkfFkZ;ksa dks pkfg;s fd os eq[; mÙkjiqfLRkdk esa gh leLr iz’uksa ds mÙkj fy[ksAa
(2) All the parts of one question should be answered at one place in the answer book.
fdlh Hkh ,d Hkkx ds vUrxZr iwNs x, fofHkUu iz’uksa ds mÙkj mÙkj&iqfLrdk esa vyx&vyx LFkkuksa ij gy djus ds ctk; ,d gh LFkku ij gy
djsaA
(Attempt all five questions)
(lHkh ikWp iz’u djs)
Part I (Question no. 1& 2) is compulsory & Part II (Question no. 3, 4 & 5) has internal choice.
Hkkx I ( iz’u ua 1o 2) vfuok;Z gS rFkk Hkkx II (iz’u ua 3, 4 rFkk 5 ) esa vkUrfjd fodYi fn;k gqvk gSA

PART-I
1. Answer all the questions. Each question carries 1 mark. Words limit upto 20 words each. 10X1=10
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 1 vad dk gSA izR;sd iz’u dk mRrj 20 ’kCnksa ls vf/kd u gksAa
a) What do you understand by “Public Finance”?
yksd foÙk ls vki D;k le>rs gSa\
b) Define Tax.
dj ls D;k rkRi;Z gS\
c) Name of economist who propounded Canons of Taxation.
fdl vFkZ’kkL=h us djkjksi.k ds fl)karksa dks izfrikfnr fd;kA
d) Give any two objectives of public expenditure in India.
Hkkjr esa lkoZtfud O;; ds dksbZ nks mÌs’; nhft,A
e) Write any two Banking Sector Reforms in India.
Hkkjr esa cSafdax {ks= esa dksbZ nks izeq[k lq/kkj crkb;sA
f) What do you mean by Capital Market?
iw¡th cktkj ls vki D;k le>rs gSa\
g) What do you mean by Money Market?
eqnzk cktkj ls vki D;k le>rs gSa\
h) Explain the meaning of Foreign Exchange Market.
fons'kh fofue; cktkj dk vFkZ Li"V dhft,A
i) What is meant by Financial Instrument?
foÙkh; midj.k ls vkidk D;k vk’k; gS\
j) What do you mean by Credit Card?
lk[k &i= ls vkidk D;k vk’k; gS\

P.T.O.
2. Answer all the questions. Each question carries 3 marks. 5X3=15
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 3 vad dk gSA
(Words limit upto 50 words each)
(izR;sd iz’u dk mRrj 50 ’kCnksa ls vf/kd u gks)
a) Give any four causes for the growth of public expenditure.
lkoZtfud O;; esa o`f) ds dksbZ pkj dkj.k fyf[k,A
b) Write any four objectives of Taxation.
djkjksi.k ds pkj mís’; fyf[k;sA
c) Differentiate between Redeemable and Irredeemable Public Debt.
'kks/; rFkk v’kks/; lkoZtfud _.k esa vUrj dhft,A
d) Write any four revenue sources of State Government.
jkT; ljdkj dh vk; ds dksbZ 4 L=ksr crkb;sA
e) Write any four characteristics of foreign exchange market.
fons'kh fofue; cktkj dh dksbZ pkj fo’ks"krk,sa fyf[k,A

PART-II
Unit-I
3. What do you mean by Public Finance? Explain the importance and nature of public finance. 15
yksd foÙk ls vkidk D;k vk’k; gSa\ yksd foÙk ds egRo dks le>krs gq, bldh izd`fr crkb;sA
OR
Describe the arrangement of financial relations between the Center and the States in India. 15
Hkkjr esa dsUnz ,oa jkT;ksa ds e/; foÙkh; laca/kksa dh O;oLFkkvksa dk o.kZu dhft,A

Unit-II
4. Explain the economic effects and defects of India’s Fiscal Policy. 15
Hkkjr dh jktdks"kh; uhfr ds vkfFkZd izHkkoksa o nks"kksa dh O;k[;k dhft,A
OR
Describe the steps taken for the reforms in Indian Banking System. 15
Hkkjrh; cSafdax iz.kkyh esa lq/kkj ds fy, mBk;s x;s dneksa dk o.kZu dhft,A

Unit-III
5. Describe the defects of Indian Money Market and give suggestions for removing defects. 15
Hkkjrh; eqnzk cktkj ds nks"kksa dk o.kZu dhft,A blds lq/kkj ds laca/k esa vius lq>ko nhft,A
OR
Define Foreign Exchange Market. Discuss main characteristics of this market. 15
fons'kh fofue; cktkj dh ifjHkk"kk nhft,A bl cktkj dh izeq[k fo’ks"krkvksa dh foospuk dhft,A

*****
B.Com. (Sem. II) ABST (II)

B. Com. Second Semester Examination, May- 2019


(Faculty of Commerce)
ACCOUNTANCY & BUSINESS STATISTICS
SECOND PAPER
Advanced Statistics
Paper Code- 2412
Time Allowed: Three Hours Maximum Marks: 70
No supplementary answer book will be given to any candidate. Hence the candidates should write the
answers precisely in the main answer book only.
fdlh Hkh ijh{kkFkhZ dks iwjd mÙkjiqfLRkdk ugha nh tk;sxhA vr% ijh{kkfFkZ;ksa dks pkfg;s fd os eq[; mÙkjiqfLRkdk esa gh leLr iz’uksa ds mÙkj fy[ksAa

(Attempt all five questions)


(lHkh ikWp iz’u djs)
Part I (Question no. 1& 2) is compulsory & Part II (Question no. 3, 4 & 5) has internal choice.
Hkkx I ( iz’u ua 1o 2) vfuok;Z gS rFkk Hkkx II (iz’u ua 3, 4 rFkk 5 ) esa vkUrfjd fodYi fn;k gqvk gSA
PART-I
1. Answer all the questions. Each question carries 1 mark. 10X1=10
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 1 vad dk gSA
(Words limit upto 20 words each)
‘(izR;sd iz’u dk mRrj 20 ’kCnksa ls vf/kd u gks)a
a) Define One Dimensional Diagram.
,d foek fp= dks ifjHkkf"kr dhft,A
b) What do you mean by Historigram?
dkfyd fp= ls vki D;k le>rs gS \
c) Write the meaning of Base Shifting.
vk/kkj ifjorZu dk vFkZ fyf[k,A
d) What is meant by Deflating the Index Number?
lwpdkadksa dh viLQhfr ls D;k vk’k; gS \
e) What do you mean by Secular Trend?
lqnh?kZ dkyhu izo`fr ls vkidk D;k vk’k; gS \
f) Write the formula of Multiplicative Model.
xq.kkRed izfr:i dk lw= fyf[k,A
g) Define Finite Set.
ifjfer leqPp; dks ifjHkkf"kr dhft,A
h) Define Extrapolation.
ckg~; x.ku dks ifjHkkf"kr dhft,A
i) In how many ways word STATISTICS be arranged?
STATISTICS 'kCn dks fdruh izdkj ls O;ofLFkr fd;k tk ldrk gS \
j) Find the value of
dk eku crkb,A

P.T.O.
2. Answer all the questions. Each question carries 3 marks. 5X3=15
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 3 vad dk gSA
(Word limit upto 50 words each)
(izR;sd iz’u dk mRrj 50 ’kCnksa ls vf/kd u gks)a
a) Write the various names of two dimensional diagrams.
f}foek fp= fdrus izdkj ds gksrs gSa ] uke fyf[k,A
b) Prepare chain index number from following Fixed Base Index Number.
fuEufyf[kr fLFkj vk/kkj lwpdkadksa ls Ja[kyk vk/kkj lwpdkad rS;kj dhft,A
Year 2014 2015 2016 2017 2018
Fixed Index No. 80 90 95 100 105
c) What are the components of a Time Series?
dky Js.kh ds la?kVd dkSu dkSu ls gSa \
d) What are the assumptions on which methods of interpolation are based?
vkUrj x.ku dh fof/k;k¡ fdu ekU;rkvksa ij vk/kkfjr gSa \
e) In how many manners the 8 members may take their seat around a round table?
8 lnL; ,d xksy est ds pkjksa vkSj fdrus fHkUu fHkUu izdkj ls cSB ldrs gSa \

PART-II
Unit-I
3. What do you understand by Ogive Curve? Discuss its specific advantages and uses. 15
lap;h vko`fr oØ ls vki D;k le>rs gSa \ blds fof’k"V ykHk ,ao iz;ksxksa dk foospu dhft,A
OR
From the following data construct the price index taking average price as base. 15
vkSlr ewY; dks vk/kkj ekurs gq, fuEukafdr laedks ls ewY; lwpdkad dh jpuk dhft,A
Rate per Rupee
Year Wheat Cotton Oil
2016 2 kgs 1 kg 1 kg
2017 1 kg 800 gms 300 gms
2018 600 gms 300 gms 200 gms

Unit-II
4. Fit a straight line trend to the following data by least square method taking 2013 as origin : 15
fuEufyf[kr leadksa ls 2013 dks vk/kkj ekudj U;wure oxZ }kjk ljy js[kh; miufr iznku dhft, %&
Year 2009 2011 2012 2013 2014 2015 2018
Prod. in (000) kg 77 88 94 85 91 98 90
OR
A team of 15 players were sent to take part in a tournament. Out of these players 11 belonged
to Foot Ball team (F) and 6 belonged to Volley Ball team (V). Find out the number of
players participating in both the games by formulae and Venn diagram. Also indicate the
number of players taking part in only Volley Ball.
,d izfr;ksfxrk esa Hkkx ysus ds fy, 15 f[kykfM;ksa dh ,d Vhe Hksth xbZA buesa 11 f[kykMh QqVcky Vhe ¼F½ vkSj
6 f[kykMh okyhckWy Vhe ¼V½ ds FksA lw= rFkk osu vkjs[k }kjk mu f[kykfM;ksa dh la[;k crkvksa tks nksuks gh [ksyksa
esa Hkkx ys jgs gSaA ;g Hkh crkvksa fd dsoy okWyhcky esa Hkkx ysus okys fdrus f[kykMh FksA

Unit-III
5. The population of a town is given below. Calculate the population for 2019. 15
uhps ,d dLcs dh tula[;k dh xbZ gSA o"kZ 2019 dh tula[;k Kkr dhft,
Year 2014 2015 2016 2017 2018
Population in (000) 7 9 36 14 16
OR
From 5 Statisticians and 6 Economists a committee consisting of 3 Statisticians and
2 Economists is to be formed. In how many different ways can this committee be formed
if (a) no restrictions are imposed, (b) 2 particular Statisticians must be in a committee,
(c) one particular economist cannot
be on the committee. 15
5 lkaf[;dksa o 6 vFkZ’kkfL=;ksa esa ls 3 lkaf[;dksa o 2 vFkZ’kkfL=;ksa dh ,d lfefr cukbZ tkuh gSA ;g lfefr
fdrus izdkj ls cukbZ tk ldrh gS ;fn ¼v½ dksbZ izfrca/k u gks ¼c½ 2 fo’ks"k lkaf[;d lfefr esa vo’k; gks
¼l½ 1 fo’ks"k vFkZ’kkL=h lfefr esa dHkh lfEefyr ugha fd;k tk;A

*****
B.Com. (Sem. II) ABST (I)

B. Com.(Pass/Subsidiary) Second Semester Examination, May-2019


(Faculty of Commerce)
ACCOUNTANCY & BUSINESS STATISTICS
FIRST PAPER
Corporate Accounting
Paper Code - 2411 (Pass)
2221 (Hons.EAFM)
24207(Hons. B.Adm.)
Time Allowed: Three Hours Maximum Marks: 70
No supplementary answer book will be given to any candidate. Hence the candidates should write the
answers precisely in the main answer book only.
fdlh Hkh ijh{kkFkhZ dks iwjd mÙkjiqfLRkdk ugha nh tk;sxhA vr% ijh{kkfFkZ;ksa dks pkfg;s fd os eq[; mÙkjiqfLRkdk esa gh leLr iz’uksa ds mÙkj fy[ksAa
(Attempt all five questions)
(lHkh ikWp iz’u djs)
Part I (Question no. 1& 2) is compulsory & Part II (Question no. 3, 4 & 5) has internal choice.
Hkkx I ( iz’u ua 1o 2) vfuok;Z gS rFkk Hkkx II (iz’u ua 3, 4 rFkk 5 ) esa vkUrfjd fodYi fn;k gqvk gSA

PART-I
1. Answer all the questions. Each question carries 1 mark. 10X1=10
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 1 vad dk gSA
(Words limit upto 20 words each)
‘(izR;sd iz’u dk mRrj 20 ’kCnksa ls vf/kd u gks)a
a) What is Dual Aspect Concept ?
f}&i{k lEcU/kh vo/kkj.kk D;k gS \
b) Calculate capital employed in the business, if assets including cash are Rs. 50,000 and cash
balance is Rs. 10,000. There are no external liabilities.
,d O;olk; esa udn ds vfrfjDr lEifÙk;k¡ :- 50]000 gS] jksdM+ 'ks"k 10]000 gSa rFkk cká nkf;Ro dqN ugha gSaA
O;olk; esa yxh gqbZ iw¡th crkb,A
c) State the meaning of Reserve Capital.
lafpr iw¡th dk vFkZ crkb;sA
d) A limited company issued Rs. 1,00,000 debentures at a discount of 5% repayable at a premium
of 5% at the end of 5 years. What entry should be passed at the time of issue ?
,d fyfeVsM dEiuh us :- 1]00]000 ds _.k i= 5% cV~Vs ij fuxZfer fd;s ftudk 5 o"kZ ds vUr esa 5% izhfe;e ij
'kks/ku fd;k tkuk gSA fuxZeu ij D;k izfof"V g¨xh\
e) What is the difference between Cumulative and Non-Cumulative Preference Shares ?
lap;h o vlap;h iwokZf/kdkj va’k esa D;k vUrj gS\
f) The redeemable preference shares were redeemed out of a general reserve of Rs. 5,00,000. Give
journal entry for creating Capital Redemption Reserve account?
'kks/kuh; vf/keku va’kksa dk 'kks/ku :- 5]00]000 ds lkekU; lap; esa ls fd;k x;k gSA iwt
a h 'kks/ku [kkrs ds fuekZ.k dh
tuZy izfof"V dhft;sA
g) What accounting entry are made with regard to issue of debentures as collateral security ?
leikf’Zod izfrHkwfr ds :i esa fuxZeu dh D;k ys[kk izfof"V dh tkrh gS\
h) What is the difference between Pure Underwriting and Firm Underwriting?
'kq) vfHkxksiu ,oa lqn`<+ vfHkxksiu esa D;k varj gS \
i) What is meant by Divisible Profits?
foHkktu ;ksX; ykHk D;k gS\
j) Which loans are included in short- term borrowings?
vYidkyhu m/kkj esa fdu _.kksa dks lfEefyr fd;k tkrk gS \
P.T.O.
2. Answer all the questions. Each question carries 3 marks. Word limit up to 50 words each. 5X3=15
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 3 vad dk gSA izR;sd iz’u dk mRrj 50 ’kCnksa ls vf/kd u gksa
a) What do you mean by ‘Generally Accepted Accounting Principles’? Explain.
lkekU;r% Lohd`r ys[kkadu fl)karksa ls vki D;k le>rs gS\

b) The Board of Directors of Pooja Fin Con Ltd. decided that 500 shares of Rs. 10 each be
forfeited for non-payment of II & final call money of Rs. 2.50. 200 shares were re-issued to
Mr. Anil for Rs. 6 per share as fully paid up. Pass accounting entry for re issue of shares.
iwtk fQudkWu fyfeVsM ds lapkyd e.My us fu.kZ; fd;k fd :- 10 okys 500 va’kkas dk ^f}rh; ,oa vafre ekax* jkf’k
:- 2-50 u pqdkus dks dkj.k gj.k dk fu.kZ; fy;k tk;sA ;fn 200 va’k Jh vfuy dks :- 6 izfr va’k iw.kZ iznÙk ekudj
iqu% fuxZfer fd;s tk;s rks iqu% fuxZeu dh vko’;d tuZy izfof"V;k¡ dhft,A

c) When and how the preference shares are redeemed by conversion into shares? Give journal
entry.
vf/keku va’kksa dk dc o dSls va’kks esa ifjorZu fd;k tkrk gSA ys[kkadu izfof"V;ka nhft;sA

d) Determine the net liabilities of underwriters. A, B and C from the following data:
(i) 20,000 shares issued at Rs. 10 each.
(ii) These were underwritten as A 40%, B 30%, C 30%
(iii) Total applications received for 15,700 including marked by A 2,700, by B 5,800 and
C 4,200.
fuEufyf[kr leadksa ls ,] ch] lh ds fo’kq) nkf;Ro dh x.kuk dhft,&
(i) 20]000 va’k fuxZeu nj :- 10 izfr va’k
(ii) vfHkxksfir va’k , }kjk 40% ,ch }kjk 30% rFkk lh }kjk 30%
(iii) dqy vkosnu izkIr gq, 15]700 va’kksa gsrq ftuesa , ds 2]700] ch ds 5]800 rFkk lh ds 4]200 fpfUgr vkosnu
lfEefyr gSaA

e) What is meant by Capitalisation of Profits? Explain the term Capitalisation.


ykHkksa dk iw¡thdj.k D;k gS\ ykHkksa ds iw¡thdj.k dks le>kb;sA

PART-II
Unit-I
3. C.S. Ltd. had an authorised capital of Rs. 40 lakhs divided up to 4,00,000 shares of Rs. 10 each out of
which 3,00,000 shares were issued to the public for subscription. The terms of issue were: Rs. 3 per
share was payable on application , Rs. 2.50 per share on allotment, Rs. 2.50 per share on first call and
the balance on second and final call. All the amounts due were received except the following:
From X holding 600 shares on which allotment, first and second calls were in arrears. From Y holding
400 shares on which first and second calls were in arrears from Z holding 200 shares on which second
call were in arrears.
The directors forfeited the above shares and reissued them to A as X’s shares were reissued at Rs. 9 per
share, those of Y at Rs. 7 per share and of Z at Rs. 5 per share. Give Journal entries necessary to record
the above transactions assuming that A had paid the whole amount due from him. 15

lh-,l- fy- dh :- 40 yk[k dh vf/kd`r iwt a h :- 10 okys 4]00]000 bZfDoVh va’kksa esa foHkDr Fkh] ftuesa ls 3]00]000 va’k
turk esa vfHknku ds fy, fuxZfer fd;s x;s FksA fuxZeu dh 'krksaZ ds vuqlkj : 3 izfr va’k vkosnu ij :- 2-50 izfr va’k
vkoaVu ij] :- 2-50 izfr va’k izFke ek¡x ij vkSj 'ks"k jkf’k f}rh; o vfUre ek¡x ij ns; FkhA fuEufyf[kr ds vfrfjDr lHkh
ns; /ku&jkf’k;k¡ le; ij izkIr gks x;h Fkh%

X ftlds ikl 600 va’k Fks] mu va’kksa ij vkaoVu] izFke ekax ,oa f}rh; ekax jkf’k cdk;k gSA Y tks 400 va’kksa dk /kkjd gS mu
ij izFke ,oa f}rh; ekax jkf’k cdk;k gSA Z ds ikl 200 va’k gS ftu ij f}rh; eakx jkf’k cdk;k gSA

lapkydksa us mi;qZDr va’kksa dk gj.k dj mUgsa , dks bl izdkj ls iqufxZfer fd;s( X ds va’k :- 9 izfr va’k] Y ds va’k :- 7
izfr va’k rFkk Z ds :- 5 izfr va’kA mi;qZDr O;Okgkjksa dks ntZ djus ds fy, vko’;d tuZy izfof"V;k¡ ;g ekurs gq, dhft, fd
A us lEiw.kZ ns; jkf’k dk Hkqxrku dj fn;k gSA
OR
What do you mean by Debentures? Differentiate between Shares and Debentures? 5+10
_.k i= ls vki D;k le>rs gS\ va’k o _.k i= esa vUrj Li"V dhft;sA

Unit-II
4. Discuss the different methods of redeeming the redeemable preference shares. Also give necessary
Journal entries under each method, giving imaginary figures. 7+8
'kks/kuh; vf/keku va’kksa dk 'kks/ku fdu&fdu fof/k;ksa }kjk fd;k tk ldrk gS \ izR;sd fof/k ds lEcU/k esa dkYifud vad
ysrs gq, tuZy izfof"V;k¡ Hkh nhft;sA
OR
On 31st March, 2018 the following balance stood in the books of Bright Ltd.:- 15
czkbV fyfeVsM dh iqLrdksa esa 31 ekpZ] 2018 dks fuEufyf[kr 'ks"k Fks:-
12% Debentures (including Rs. 50,000. Irredeemable debentures) Rs. 2,00,000
Debenture sinking fund. Rs. 1,62,000
The above fund was invested in the following securities and shares:
mi;qZDr dks"k fuEufyf[kr izfrHkwfr;ksa ,oa va’kksa esa fofu;ksftr Fkk%
Rs. 65000 3½% Government loan Rs. 66,260; Rs. 70,000 5% Government loan Rs. 54,968;
Rs. 20,000 10% Debentures Rs. 15,452, Rs. 100 12% Preference shares (300) Rs. 25,230. The above
investments were sold net on 30th September 2018 as under;
3½% Government loan at par, 5%. Government loan at 91%; 10% Debentures at a discount of 20%
and 12% preference shares at a premium of 2%. On 30th September, 2018 the company redeemed its
debentures at a premium of 8% . Debenture Interest is payable half yearly on 30th September and 31st
March every year. The interest on debentures had only been paid up to 31st March, 2018. Draw up the
necessary accounts.
mi;qZDr fofu;ksxksa dks 30 flrEcj] 2018 dks 'kq) ewY; ij fuEu izdkj ls cspk x;k % 3½% ljdkjh _.k le&ewY; ij 5%
ljdkjh _.k 91% dh nj ls( 10% _.k i= 20% cV~Vs ij rFkk 12% vf/keku va’k 2% izhfe;e ijA 30 flrEcj] 2018 dks
_.ki=ksa dk 8% izhfe;e ij Hkqxrku dj fn;k x;kA _.ki=kas ij v)Zokf"kZd C;kt izfro"kZ 30 flrEcj rFkk 31 ekpZ dks ns;
gSA _.k i=®a ij C;kTk 31 ekpZ 2018 rd fn;k tk pqdk FkkA vko’;d [kkrs cukb;sA

Unit-III
5. What do you understand by underwriting of shares and debentures? Explain the provision of Companies Act,
2013 regarding payment of Underwriting Commission and explain meaning of Firm Underwriting. 5+5+5
va’kksa rFkk _.ki=ksa ds vfHkxksiu ls vki D;k le>rs gS\ vfHkxksiu deh’ku ds Hkqxrku ds fy, dEiuh vf/kfu;e 2013 ds
izko/kkuksa ds le>kb, rFkk lqn`<+ vfHkxksiu dk vk’k; Li"V dhft;sA
OR
(a) A limited company having a paid-up capital of Rs. 5,00,000 in equity shares of Rs. 10 each, had a
General Reserve of Rs. 90,000. It was resolved to capitalise Rs. 50,000 out of General Reserve by
issuing 5,000 fully paid bonus shares of Rs. 10 each.
(b) A limited company with a subscribed capital of Rs. 1,00,000 in equity shares of Rs. 10 each had
called up Rs. 7.50 per share. A bonus of Rs. 50,000 was declared out of surplus for making the
existing equity shares fully paid-up and the balance was paid in cash.
(c) A Limited Company with a paid-up capital of Rs. 80,000 in shares of Rs. 5 each declared a bonus
of Rs. 30,000 out of Capital Redemption Reserve Account payable in fully paid up equity shares
of Rs. 5 each at a premium of Rs. 2.50 per share. Pass Journal entries in the above three cases.

¼d½ ^,* fyfeVsM dh fuxZfer iw¡th :- 5]00]000 gS tks fd :- 10 okys 50]000 lk/kkj.k va’kksa esa gS] ds ikl lkekU; lap; esa
90]000 gSaA ;g fu.kZ; fy;k x;k fd :- 50]000 dk iw¡thdj.k djds :- 10 okys iw.kZ iznRr 5]000 cksul va’kksa dk
fuxZeu fd;k tk,A
¼[k½ ^,* fyfeVsM dh vfHknÙk iw¡th :- 10 okys lerk va’kksa esa :- 1]00]000 gS ftl ij vHkh rd :- 7-50 ekaxs x;s gSaA :-
50]000 cksul dh ?kks"k.kk vkf/kD; ls dh x;h ftlesa ls loZizFke orZeku lerk va’kksa dks iw.kZ iznÙk cuk;k tk,xk o 'ks"k
dk Hkqxrku udn esa gksxkA
¼x½ ^,* fyfeVsM dh iznÙk va’k iw¡th :- 5 okys lk/kkj.k va’kksa esa :- 80]000 gSA dEiuh us :- 30]000 cksul dh ?kks"k.kk iw¡th
'kks/ku lap; [kkrs ls dh ftldk Hkqxrku :- 5 okys iw.kZnÙk lerk va’kksa dk fuxZeu :- 2-50 izhfe;e ij djds gksuk gSA
mDr lHkh ifjfLFkfr;ksa esa vko’;d tuZy izfof"V;k¡ dhft,A
*****
B.Com. (Sem. II) B.Adm. (II)

B.Com. Second Semester Examination, May – 2019


(Faculty of Commerce)
Business Administration
SECOND PAPER
Business Organization - II
Paper Code:2422
Time Allowed: Three Hours Maximum Marks: 70
No supplementary answer book will be given to any candidate. Hence the candidates should write the
answers precisely in the main answer book only.
fdlh Hkh ijh{kkFkhZ dks iwjd mÙkjiqfLRkdk ugha nh tk;sxhA vr% ijh{kkfFkZ;ksa dks pkfg;s fd os eq[; mÙkjiqfLRkdk esa gh leLr iz’uksa ds mÙkj fy[ksAa

(Attempt all five questions)


(lHkh ik¡p iz’u djas)
Part I (Question no. 1& 2) is compulsory & Part II (Question no. 3, 4 & 5) has internal choice.
Hkkx I ( iz’u ua 1o 2) vfuok;Z gS rFkk Hkkx II (iz’u ua 3, 4 rFkk 5 ) esa vkUrfjd fodYi fn;k gqvk gSA

PART-I
1. Answer all the questions. Each question carries 1 mark. 10X1=10
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 1 vad dk gSA
(Words limit upto 20 words each)
‘(izR;sd iz’u dk mRrj 20 ’kCnksa ls vf/kd u gks)a
a) Write three main functions of 'SEBI'.
^lsch* ds rhu eq[; dk;Z fyf[k,A
b) What is the OTC Exchange?
vks-Vh-lh- ,Dlpsta D;k gS\
c) When was the National Stock Exchange established?
jk"Vªh; LdU/k fofue; dsUnz dh LFkkiuk dc dh xbZ\
d) What is Diagonal Combination ?
fod.khZ; la;kstu D;k gS\
e) What do you mean by out-door advertising?
cká foKkiu ls vki D;k le>rs gSa \
f) What is 'Window Display'?
^okrk;u ltkoV* D;k gS\
g) What do you mean by economic liberalisation?
vkfFkZd mnkjhdj.k ls vki D;k le>rs gS\
h) In which factory, Works Committee is required to be constituted?
fdl dkj[kkus esa dk;Z lfefr xfBr dh tkuh vko';d gS\
i) Write two objective of Industrial Policy.
vkS|ksfxd uhfr ds nks mís'; fyf[k,A
j) What is 'Industrial Policy'?
^vkS/kksfxd uhfr^ D;k gS\

P.T.O
2. Answer all the questions. Each question carries 3 marks. 5X3=15
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 3 vad dk gSA
(Words limit upto 50 words each)
(izR;sd iz’u dk mRrj 50 ’kCnksa ls vf/kd u gks)a
a) What is a 'Syndicate'?
^fl.MhdsV* D;k gS\
b) State the four main distinctions between 'trust and cartel'.
^izU;kl ,oa mRiknd la?k* esa pkj izeq[k vUrj crykb;sA
c) Enumerate main elements of a good advertising copy
,d vPNh foKkiu izfr ds ize[q k rRo fxukb;sA
d) Describe the four main bad implications of economic liberalization.
vkfFkZd mnkjhdj.k ds pkj ize[q k nq"izHkkoksa dk o.kZu dhft,A
e) Give four main suggestions for future development of industries in India.
Hkkjr esa m/kksxksa ds Hkkoh fodkl gsrq pkj izeq[k l>kko nhft,A

PART-II
Unit-I
3. What do you mean by Stock Exchange? What economic functions are performed by Stock
Exchange? 3+12
LdU/k fofu;e dsUn ls vkidk D;k rkRi;Z gS\ LdU/k fofue; dsUnz }kjk dkSu&dkSu ls vkfFkZd dk;Z lEiUu fd;s
tkrs gS\
OR
Discuss the merits and demerits of Business combination. 8+7
O;kolkf;d la;kstu ds xq.k ,oa nks"kksa dk o.kZu dhft,A

Unit-II
4. Explain the usefulness of advertising in modern business. 15
vk/kqfud O;olk; esa foKkiu dh mi;ksfxrk dks Li"V dhft,A
OR
What do you mean by Globalisation? Narrate the factors motivating globalisation. 3+12
oS'ohdj.k ls vki D;k le>rs gSA oS'ohdj.k dks c<+kok nsus okys dkj.kksa dk mYys[k dhft,A

Unit-III
5. Explain the concept of "Welfare State". Describe main features of a welfare state. 3+12
yksd dY;k.kdkjh jkT; dh vo/kkj.kk dks Li"V dhft,A dY;k.kdkjh jkT; dh ize[q k fo'ks"krkvksa dk o.kZu dhft,AA
OR
State the importance of workers' participation in Management, keeping in view the present Indian
conditions.
orZeku Hkkjrh; ifjfLFkfr;ksa dks /;ku esa j[krs gq, izcU/k esa deZpkfj;ksa dh lgHkkfxrk dk egRo crkb,A 15

*****
B.Com. (Sem. II) B.Adm. (I)

B. Com. (Pass/ Subsidiary)Second Semester Examination, May- 2019


(Faculty of Commerce)
BUSINESS ADMINISTRATION
FIRST PAPER
Business Law - II
Paper Code- 2421 (Pass)
2122 (Hons. ABST)
2222 (Hons. EAFM)

Time Allowed: Three Hours Maximum Marks: 70


No supplementary answer book will be given to any candidate. Hence the candidates should write the
answers precisely in the main answer book only.
fdlh Hkh ijh{kkFkhZ dks iwjd mÙkjiqfLRkdk ugha nh tk;sxhA vr% ijh{kkfFkZ;ksa dks pkfg;s fd os eq[; mÙkjiqfLRkdk esa gh leLr iz’uksa ds mÙkj fy[ksAa
(Attempt all five questions)
(lHkh ikWp iz’u djs)
Part I (Question no. 1& 2) is compulsory & Part II (Question no. 3, 4 & 5) has internal choice.
Hkkx I ( iz’u ua 1o 2) vfuok;Z gS rFkk Hkkx II (iz’u ua 3, 4 rFkk 5 ) esa vkUrfjd fodYi fn;k gqvk gSA

PART-I
1. Answer all the questions. Each question carries 1 mark. 10X1=10
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 1 vad dk gSA
(Words limit upto 20 words each)
‘(izR;sd iz’u dk mRrj 20 ’kCnksa ls vf/kd u gks)a
a) Is it necessary that every partner sharing profits must also share losses?
D;k ;g vko’;d gS fd ykHkksa esa fgLlk c¡Vkus okyk izR;sd lk>snkj gkfu esa Hkh fgLlk c¡Vk;s ?
b) Is consideration necessary for a Contract of Partnership?
D;k lk>snkjh vuqca/k esa izfrQy gksuk vfuok;Z gS \
c) Who is an Actual Partner?
okLrfod lk>snkj dkSu gksrk gS \
d) What do you mean by implied authority of partners?
lk>snkjksa ds xfHkZr vf/kdkj ls vki D;k le>rs gSa \
e) What is a condition in a contract of sale of goods?
eky foØ; vuqca/k esa 'krZ D;k gksrh gS \
f) “Risk follows ownership.” Comment.
^^tksf[ke LoRo ds lkFk lkFk pyrh gSA^^ fVIi.kh dhft,A
g) What do you mean by a Bill of Exchange?
fofu;e i= ls vki D;k le>rs gS \
h) Who is a Holder?
/kkjd dkSu gksrk gS \
i) What do you mean by crossing of cheque ?
pSd ds js[kkadu ls vki D;k le>rs gS \
j) What is ‘Sale by Auction’ ?
^uhyke }kjk foØ;* D;k gS \

P.T.O.
2. Answer all the questions. Each question carries 3 marks. 5X3=15
fuEufyf[kr lHkh iz’uksa ds mRrj nhft;sA izR;sd iz’u 3 vad dk gSA
(Word limit upto 50 words each)
(izR;sd iz’u dk mRrj 50 ’kCnksa ls vf/kd u gks)a
a) What do you mean by dissolution of partnership?
QeZ ds fo?kVu ls vki D;k le>rs gSa \
b) State the necessity for the registration of a firm.
QeZ ds iath;u dh vko’;drk dk mYys[k dhft,A
c) ‘Risk prima facie passes with the property in the goods.’ Comment.
^tksf[ke izFke n`"V;k eky ds LoRo ds lkFk gh vUrfjr gksrh gSA* leh{kk dhft,A
d) Write short note on rule of ‘Caveat Emptor’.
^Øsrk lko/kku jgks^ fu;e ij la{ksi esa fVIi.kh fyf[k,A
e) What do you mean by Order Cheque?
vknsf’kr pSd ls D;k rkRi;Z gS \

PART-II
Unit-I
3. Define Partnership. Discuss the main features of a partnership. 5+10
lk>snkjh dh ifjHkk"kk nhft, rFkk lk>snkjh ds izeq[k y{k.kksa dh foospuk dhft,A
OR
Define Partnership and state the procedure for its registration. 5+10
lk>snkjh dh ifjHkk"kk nhft, rFkk blds iath;u dh izfØ;k dk mYys[k dhft,A

Unit-II
4. What is a Contract of Sale? State its essential characteristics. 5+10
foØ; vuqca/k D;k gS \ blds vko’;d y{k.kksa dk o.kZu dhft,A
OR
What is meant by the doctrine of ‘Caveat Emptor’? State the circumstances under which the
doctrine is not applicable. 5+10
^Øsrk lko/kku jgks^ fl)kar ls D;k rkRi;Z gS \ mu ifjfLFkfr;ksa dk o.kZu dhft, ftuesa ;g fl)kar ykxw ugha gksrk gSA

Unit-III
5. What is a Negotiable Instrument ? Describe the essential characteristics of a negotiable instrument. 5+10
fofue; lk/; foys[k D;k gS \ blds vko’;d y{k.kksa dk o.kZu dhft,A
OR
What do you mean by a Bill of Exchange? Explain its characteristics. How does it differ from a
Promissory Note? 5+10
fofue; foi= D;k gS \ bldh fo’ks"krk,a Li"V dhft,A ;g opu i= ls fdl izdkj fHkUu gS \

*****

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