School of Commerce, Management and Research

ITM University, Atal Nagar, Naya Raipur

August 2022
Class Test- 1

Course: B.com Semester: III MM: 20

Subject Name: Principles of Marketing
Subject Code: BCHT303CO Time: 60 Minutes

Instructions:
1. Section A contains three questions. Attempt any2
questions.

SECTION A (210-20 Marks)

Q1. Discuss the role and functions of marketing?

Q2. Explain need, wants and demands with suitable examples?

Q3. Cite the differences between marketing and selling with

suitable examples?
 School of Commerce, Management and Research
ITM University,Atal Nagar, Naya Raipur
August 2022
Class Test-1

Course: B.Com(H) Semester: III MM: 20

Subject Name: Corporate Accounting
Subject Code: BCHT301CO Time: 60 Minutes
Instructions:
Section A contains three questions. Attempt any 2 questions.
SECTIONA (2*10-20 Marks)
Q.1 Abhay Ltd. issued 10,000 equity shares of Rs. I10 each payable as
Rs.2 on application, Rs.3 on allotment, Rs.3 on first call and baBance
on second call. Subhash, who had 600 shares, paid the amount of
second call with first call. 6% interest is payable on calls in advance
according to articles of association. Sushil who had 200 shares, paid
the amount of first and second call with allotment. Interest was paid
to both ofthese shareholders on 1" Nov., 2014. Dates of various calls
as follows :Application st January,2014 Allotment
February.2014, First Call 1 July. 2014 and second call 1s November.
2014. All amounts were duly received. Pass the necessary cntries in
the books of Abhay ltd.

Q.2 Arun limited issued a prospectus inviting applications for 2000

shares of Rs.10 each at a premium of Rs.2 per share payable as
follows: On application Rs.2. on allotment Rs.5 including premium
on First call Rs.3 on Second Call Rs.2. Applications were received for
3,000 shares and allotment was made pro-rata to the application of
2,400 shares. Money paid on 600 shares was fully paid back. Money
Over paid on application was employed on account of sum due on
allotment. Swadesh to whom, 40 shares were allotted, failed to pay
the allotment money and on his subsequent failure to pay the first
call, his shares were forfeited. Abhishek the holder of 60 shares failed
to pay the two calls and his shares were forfeited after the
second call.
Of the shares forfeited, 80 shares were sold to Jayanti credited as
fully paid for Rs.9 per share, the whole of Swadesh shares being
included in the shares re-issued. Give Journal entries in the books of
company.
Q.3 What do you mean by forfeiture of Shares? Write Journal entries
for forfeiture of shares in different conditions with
examples.
 and Research
School of Commerce, Management
ITM University, Atal Nagar, Naya Raipur
September 2022
Class Test-2
Course: B.Com Semester: III MM: 20
Subject Name: Corporate Accounting
Subject Code: BCHT301CO Time: 60 Minutes
Instructions:
1. Section A contains three questions. Attempt any 2
questions
SECTION A (210-20 Marks)

1. Give Journal Entries for the following

1. Issue of 1000, 9% Debentures of Rs. 100 each at par and

redeemable at par.
2. Issue of 1000, 9% Debentures of Rs. 100 each at discount of 5%
and redeemable at par.
3. Issue of 1000, 9% Debentures of Rs. 100 each at premium of
5% and redeemable at premium of 5%.
4. Issue of 1000, 9% Debentures of Rs. 100 each at par but
repayable at a premium of 5%.
5. Issue of 1000, 9% Debentures of Rs. 100 each at discount 5%
and redeemable at premium of 5%.

2. Differentiate between Debentures and Shares. Discuss the types

of issue of debentures.

3. Record necessary journal entries in the following cases:

(i) Z Ltd. Redeemed 2,000, 12 % debentures of Rs. 100 each

which were issued at a discount of 5% by converting them into
equity shares of Rs. 10 each issued at a premium of 25%.
(i) X Ltd. Redeemed 1000, 12% debentures of Rs. 50 each by
converting them into 15 % new debentures of Rs.100 each.
(ii) A Ltd. Redeemed 8,000, 12 % debentures of Rs. 100 each
which were issued at a discount of 5% by converting them into
equity shares of Rs. 10 each at par.
 School of Commerce, Management and Research
ITM University, Atal
Nagar, Naya Raipur
September 2022
Class Test-2
Course: B.com Semester: III MM: 20
Subject Name: Principles of Marketing
Subject Code: BCHT303CO
Time: 60 Minutes

Instructions:
1. Section A contains three
questions. Attempt any 2
questions.

SECTIONA (210-20 Marks)

Q1. Elaborate the stages Mr. Ram will go
through to buy a LED
television.

Q2.
Q2. What is market segmentation? What are the bases of market
segmentation?

Q3. What is product? Explain various types of consumer

products
with suitable examples?
 School of Commerce, Management and Research
ITM University, Atal Nagar, Naya Raipur
September 2022
Class T'est- 2

Course: B. Com Semester: III- A MM: 20

Subject Name: Human Resource Management
Subject Code: BCHT302CO Time: 60 Minutes

Instructions:
1. Section A contains three questions. Attempt any 2
questions.

SECTION A (2 10-20 Marks)

Q1. Define the concept of Human Resource Planning (HRP) and its
process?

Q2. Discuss briefly about recruitment. What are the different types
of recruitment?

Q3. Short notes: (Any two)

a. Orientation process.
b. Human Resource Development
c. Internal source of recruitment.
 School of Commerce,
Management and
ITM University, Atal Research
Nagar, Naya Raipur
September 2022
Class Test- 2
Course:
B.Com.(H) Semester: III
Subject Name: Macro Economics MM: 20
Subject Code: BCHT304GE
Time:60 Minutes
Instructions:
1. Section A contains three
questions.
questions. Attempt any 2

SECTION A (2*10-20 Marks)

Q1. What do you mean by Aggregate Demand and
Supply,
explain the reasons of change in aggregate demand in longplease
run?
Q2. What is monetary policy explain its
objective and various tools?
Q3 What do you mean by inflation, explain its causes and impact?
 school of Commerce, Management and Research
ITM University,Atal Nagar, Naya Raipur
September 2022
Class Test-2

Course: B.Com Semester: III

Subject Name: Entrepreneurship MM: 20
Subject Code: BCHT305SC
Time: 60 Minutes

Instructions:
1. Section A contains three
questions. Attempt any 2
questions.

SECTION A (2 10-20 Marks)

Q1. What do you mean by Project? Types of a Project.
Q2. What do you mean by Women
Entrepreneur? Write down the
types of Women Entrepreneur with examples.
Q3. What do you mean by Entrepreneurial development and
growth?
Discuss different theories of Entrepreneurship.
 and Research
School of Commerce, Management
ITM University, Atal Nagar, Naya Raipur
November 2022
Class Test-3

Course: B. Com Semester:1II-A MM: 20

Subject Name: Human Resource Management
Subject Code:BCHT302CO Time: 60 Minutes

Instructions:
1.Section A contains three questions. Attempt any 2 questions.

SECTION A (2*10-20 Marks)

Define job analysis and its role in the HRP process. Briefly
Q1.
the elements that constitute the job analysis
process.
explain
define the
Q2. Write the definition of job design and elaborately
methods ofjob design.

Q3. Write short notes on any two

i.Job description.
information.
ii. Methods of collecting job analysis
ii. Factors affecting job design.
 6ecio
School of Comnmerce, Management and Research
ITM University,Atal Nagar, Naya Raipur
November 2022
Class Test-III

Course: B.Com(H) Semester: IIIA MM: 20

Subject Name: Human Resource Management
Subject Code: BCHT302CO Time: 60 Minutes

Instructions:
1. Section A contains three questions. Attempt any 2
questions.

SECTION A (2*10-20 Marks)

******
Q1.. Explain on-the-job and off-the-job training methods

Q2. Describe the traditional methods of performance appraisal.

Q3. Write a short note on the intemal and external factors affecting
compensation level.

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 sch
of Commerce, Management and Research
ITM University, Atal Nagar, Naya Raipur
November 2022
Class Test-3

Course: B.Com.H) Semester: III MM: 20

Subject Name: Macroeconomics
Subject Code: BCHT304GE Time: 60 Minutes

Instructions:
1.Section A contains three questions. Attempt any 2
questions.

SECTIONA (210-20 Marks)

Q1. Define the concept of National Income and explain the methods
of calculating National Income?

Q2. Describe open economy and explain the types of flow in open
economy?
Q3. What is behavioral foundation in macroeconomics and explain
the determinants of business fixed investments?
 School of Commerce, Management and Research
ITM University, Atal Nagar, Naya Raipur
November 2022
Class Test-III

Course: B.Com Semester: III MM: 20

Subject Name: ENTREPRENEURSHIP
Subject Code: Time: 60 Minutes

Instructions:
Section A contains three questions.
Attempt any 2
questions. (2*10-20 Marks)
Q1. Write any 3 techniques of Idea
generation.
Q2. What are commercial banks? Explain functions of a commercial
bank.
Q3. Write all the steps for starting a small enterprise.

***********" '** ***** ***"'***** ****** ** *'*** ** ********* * ***'** ** *

 agecat And Resea
P'ureulars
ITM
Uaiversity,Atal Nagar, Naya Raipur
November 2022 L.
EQUTITY & LIABILITIES:
Class Test SHAREHOLDERS FUNDs
Course: BCom.(H) Semester: of R100 cach 2,00,00%
Subject Name: Corporate Accounting
MM:2 20 2,000 Pref. Shares
4,000 Equity shares of k10 cach 4,00,000
Subject C'ode: BCHT301c0 Time: 60 Minutes RESERVES AND SURPLUS:
Instructonas Statement of Profit &loss (Dr. (2.45.000)
Section A contains three questions. Attempt any 2 questioas. Balance)
NON.CURRENT LIABILITIES 1,00,000
SECTION A (2 10-20 Marks) 59% Mortgage debentures
Thefollowing particulars are available in respect of Garg & Garg CURRENT LIABILITES 50.000

Bank Overdrat ,00,000

Company of Bhopal .
Trade Payables
() Profits for past three years 50,000, t60,000 and ? SS.000 Total 605000

respectively.
(6) Normal rate of retum 1 0 ASSETS
(C) Average capital employed t 3,00,000 Non currernt assels

(a) The profits included non-recurring profits on an average basis of Fixed assets
4,000 of T angible assets:
out which it deemed that even non-recurrng profits
was
nad a
tethdcncy of appearing at the rate of k1,000 p.a Premises 2,00,000
Machinery 3,00,000
Compute Goodwill from the following methods: Intangible assets:
() As per five years' purchase of super profit Goodwill 15,000
(1) As per capitalisation of super profit Curret assets:
(i) As per annuity method (present value of tl for five years at Inventories S0,000
T0%p.a. isR3.78) Trade receivables 40,000

The following particulars are available of Susheel Ltd.

Q2. Total 605000

) Capital T 45,00, 6% prefernce shares of ti0 cach fully paid up.

45000 Equity shares of R I10 cach fully paid up. The company got the following scheme approved by the tribunal
(1) External liabilities 75,000.
(ii) Reserves and surplus 3S000.
()
The preference shares be reduced
up. Equity shares to 37.50.
to to R75 per share fuily paud

(iv) Average profits after taxation, carned every year by the company
ne dcbenture holders took over the inventories and trade
85,050
()The normal profit carned on the market value of equity shares,
(1n)
receivables in full satisfaction of the amount due to them
he goodwill account is to be eliminated.
fully paid, on the same type of company is 9 . (v) The premises is be
to
to depreciated by S0
(vi) Company transferequity year 10,00
everyshares reserve. total
be value of the machinery is to be increased by R50,000
Calculate Fair value of assuming that out
of the
Assets, assets worthE 3,500
are fictious.
Pass the nccessary journmal eniries for the above and prepare
revised Balance Shoet.
 Kalpur
Naya
Atal Nagar,
ITM University,
November 2022

Class Test-3

MM: 20
Semester: l
Course: B.com (H)
Marketing
Name: Principles of Time: 60 Minutes
Subject
Subject Code:

2
Instructions:
questions. Attempt any
contains three
1. Section A
questions.

(2*10-20 Marks)
SECTIONNA

Q1. What are the various types of sales promotion'?

channels?
the various functions
of distribution
What are
Q2.

Q3. Describe various pricing strategies?