DIRECTORATE OF DISTANCE EDUCATION S.V. UNIVERSITY ; TIRUPATI

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1 DIRECTORATE OF DISTANCE EDUCATION S.V. UNIVERSITY ; TIRUPATI Date: INSTRUCTIONS FOR WRITING ASSIGNMENTS Dear Distance Learner Hope you are preparing well for your forth coming examinations to be held during August to October, 2013 onwards. You are already aware that the DDE has introduced interenal assessenments (writing of assignments) from the academic year and they will be evaluated for 20 marks for each paper. The University examinations will be held only for 80 marks in each paper. Hence, herewith we are sending assignment questions for all papers of PG (Perious & Final) course students who were joined in & batches. You havae to write all the assignments in your own hand writing in a long size un ruled note book, keeping separate note book to each paper (i.e. 5 books for 5 papers). Typed and scanned meterial will not be accepted. The following particulars should be written on the first page (front) of the asignment note book. 1. NAME OF THE CANDIDATE 2. ENROLLMENT NO. 3. NAME OF THE COURSE & SUBJECT 4. PAPER TITLE AND NUMBER 5. HALL TICKET NO. (to be written compulsorily) Further, it is informed to all the candidates that the writing assignments and submission is compulsory. Otherwise the candidates will forego the internal assignment marks (i.e.,20) and it will not be taken into consideration for the subsequent years, if you fail to submit now. The completed assignment books are to be sent through Registered Post or Handover in person to the address given below. THE DIRECTOR DIRECTORATE OF DISTANCE EDUCATION S. V.UNIVERSITY, TIRUPATI Note: Submission of Assignments : Before last date of your examination. Late submission of asignments will not be accepted and they will be summarily rejected. To All Students, All Co-ordinators of Study Centers. Wish You Good Luck 1 DIRECTOR

2 SRI VENKATESWARA UNIVERSITY :: TIRUPATI DIRECTORATE OF DISTANCE EDUCATION M.Com. DEGREE EXAMINATION PART I PREVIOUS Paper I: MANAGEMENT AND ORGANISATIONAL BEHAVIOUR SECTION - A 1. (a) Define and explain management as a process. (b) Explain the basic elements of organisational behaviour. (c) What do you understand by Halo effect and stereotyping? (d) What are the determinants of personality? (e) How attitudes are formed? (f) What do you mean by line and staff conflicts? (g) What are the causes for stress among the employees working in modern organisations? (h)what are the indicators of organisational effectiveness? SECTION - B 2. Briefly explain different schools of management thought. 3. Describe organisational behaviour as a multi-disciplinary subject. 4. Explain steps involved in perception. 5. Briefly explain Moddi s and Erkinson s models in understanding personality of an individual. 6. What is group cohesiveness? Explain the factors that determine group effectiveness. 2

3 7. Explain various techniques to resolve conflicts in modern organisations. 8. What is planned change? How do you implement change in the con temporary organisations? 9. Explain the benefits and limitations of organisational development. 3

4 SRI VENKATESWARA UNIVERSITY :: TIRUPATI DIRECTORATE OF DISTANCE EDUCATION M.Com. DEGREE EXAMINATION PART I PREVIOUS Paper II BUSINESS ENVIRONMENT AND STRATEGY SECTION - A 1. (a) Macro Environment. (b) Benefits of foreign capital. (c) Objectives of FEMA. (d) Causes of Industrial sickness. (e) Privatization. (f) Strategic analysis. (g) Resource allocations. (h) Strategic control techniques. SECTION - B 2. Firms which systematically analyse and diagnose the environment are most effective than those which don t. Elucidate. 3. Describe the entry strategies available the enter foreign markets. 4. Bring out the role of Foreign trade in a country s economic development. 5. Discuss the evaluation of new economic policy and state its salient features. 4

5 6. What do you understand by vision, mission and objectives? How are they interrelated? Illustrate your answer. 7. Discuss various corporate level strategies pertaining the expansion and combination, and retrenchment. 8. Discuss the strategies regarding behavioral implementation and structural implementation. 9. Elaborate and evaluate the strategic control and operational control. 5

6 SRI VENKATESWARA UNIVERSITY :: TIRUPATI DIRECTORATE OF DISTANCE EDUCATION M.Com. DEGREE EXAMINATION PART I PREVIOUS Paper III - MANAGERIAL ECONOMICS SECTION - A 1. (a) Scope of Managerial economics (b) Law of demand (c) Cost output- relationship (d) CES production functions (e) Profit planning (f) Monopolistic competition (g) Administered prices (h) Importance of Advertising. SECTION - B 2. Define managerial economics and explain the objectives of a business firm. 3. Define demand function and explain determinants of demand. 4. What do you mean by economies of scale? Briefly explain various internal and external economies. 5. What is production function? Explain its managerial uses. 6

7 6. What is break even analysis? Explain its assumptions, managerial uses and limitations. 7. What is perfect competition? Explain how price is determined under perfect competition. 8. What are the determinants of price? Briefly explain skimming and penetrating pricing polices. 9. What do you mean by sales promotion? Briefly explain different methods of sales promotion followed by modern business enterprises. 7

8 SRI VENKATESWARA UNIVERSITY :: TIRUPATI DIRECTORATE OF DISTANCE EDUCATION M.Com. DEGREE EXAMINATION PART I PREVIOUS Paper IV : CORPORATE ACCOUNTING AND REPORTING SECTION - A 1. (a) Explain the meaning and significance of the cost concept. (b) What is price level accounting? (c) What are the advantages of the double accounting system? (d) Explain accounting for sale and lease back. (e) What are the problems on value added statement? (f) What is human resource value accounting? (g) What are the obstacles in corporate reporting? (h) What is Brand Accounting? SECTION - B 2. Discuss conventions regarding financial statements. 3. The Balance sheet of X company Ltd., as on 31st December 2008 and the profit and loss account during the year 2009 are as under : Balance sheet as at Liabilities Rs. Assets Rs. Share capital 40,000 Plant & machinery 60, % Debentures 24,000 Stocks 9,600 Sundry creditors 14,400 Debtors 4,800 Cash 4,000 78,400 78,400 8

9 Profit and Loss Account for the year ending Rs. Rs. To Opening stock 9,600 By Sales 40,000 To Purchases 18,400 By Closing stock 8,000 To Gross profit 20,000 48,000 48,000 To Expenses 3,200 By Gross profit 20,000 To Interest on debentures 3,240 To Depreciation 6,000 To Net profit 7,560 20,000 20,000 The following information is relevant: (a) There is no change in debtors and creditors during the year. (b) Following indices are to be taken : On 1st January, Average of On 31st December, (c) First-in-first out method is used. You are required to prepare the final accounts for the year 2009 after adjusting for price level changes under C.P.P. method. 4. The following are the between of the Central Railway for the year ended 31st December, Make out in the prescribed form. (a) Revenue account (b) Net Revenue Account and (c) General Balance Sheet. Rs. Interest on debentures stock 14,500 Rent payable on Leased lines, Guarantees, etc. 26,000 Balance to credit of Revenue account on 1st Jan ,000 9

10 Rs. General interest account credit balance 500 Capital account balance on 31st December, ,75,000 Cash in hand and at bank 1,10,000 General stores-stock on hand 82,000 Sundry debtors 25,000 Traffic account due to the company 1,08,000 Amounts due from other companies 55,000 Amounts due from post office 30,000 Amounts due from clearing house 18,000 Sundry creditors and suspense account 1,00,000 Unpaid dividends and interest 25,000 Debts due to other companies 30,000 Fire insurance fund 1,20,000 Expended upon : Locomotive power 7,92,000 Maintenance of ways stations 4,10,000 Carriage and wagon repairs 98,000 Traffic expenses 2,00,000 Shipping expenses 90,000 General charges 1,50,000 Docks and Harbour expenses and repairs 40,000 Rates and taxes 75,000 Low charges 10,000 Parliamentary expenses (not to be capitalised) 16,000 Compensation 2,000 Government duty 4,000 10

11 Rs. Received From : Passengers 13,80,000 Merchandise 5,00,000 Docks and harbour 1,40,000 Shipping 50,000 Parcels 80,000 Rents 30,000 Mails 75,000 Reserve fund 2,00,000 Employees saving Bank deposits 32, What is the accounting procedure in the case of Finance leasing by manufacturers on dealers? 6. S.V. Ltd., have announced X s was bonus for staff - 50% of any value added earned in excess of Rs per Re. 1 of labour. S.V. Ltd. s results for the year ended 30th, Sept are as follows : Rs. 000 Rs. 000 Rs. 000 Sales 5,000 Direct cost of sales : Materials 1,000 Direct labour 1,200 Factory overhead (1) 1,500 3,700 Work-in-progress (WIP) : (2) Opening 140 Closing 160 (20) Finished Goods stock (FGS) (2) : Opening 400 Closing 440 (40) 3,640 Gross profit 1,360 11

12 Rs. 000 Rs. 000 Rs. 000 Selling and Administrative overheads (1) 870 Trading profit 490 Royalties received 10 Net profit 500 Taxation 200 Net profit after tax 300 Dividends 100 Added to reserves 200 Factory Selling and Admin. (Rs. 000) (Rs 000) (a) Overheads analysis: Wages and Salaries Equipment leasing Depreciation Other (rent, rates, etc) (b) Stock analysis Opening Closing Opening Closing /WIP /WIP /FGS /FGS (Rs 000) (Rs 000) (Rs 000) (Rs 000) Materials &services contents You are required to calculate : (i) The values added, using the Corporate report method. (ii) Show the distribution of value added for employees report. 7. Give the meaning and significance of Human Resource Accounting. 8. Explain the development of financial reporting and also present the obstacles in financial reporting 9. What are the emerging trends in Environmental Accounting? 12

13 SRI VENKATESWARA UNIVERSITY :: TIRUPATI DIRECTORATE OF DISTANCE EDUCATION M.Com. DEGREE EXAMINATION PART I PREVIOUS Paper V : QUANTITATIVE TECHNIQUES FOR MANAGERIAL DECISION SECTION - A 1. (a) State and prove the addition law of probability for any two events A and B. (b) What are the salient features of Poisson distribution? (c) What is simple random sampling? (d) Distinguish between primary and secondary data. (e) Correlation coefficient. (f) Simple linear Regression. (g) Applications of t-distribution. (h) Decision making under uncertainty. SECTION - B 2 2. State the advantages of quantitative xy y techniques in managerial decision-making process. 3. In a bolt factory machines A, B and C manufacturer respectively 25%, 35% and 40% of the total of their output 5, 4, 2 percent are defective bolts. If A bolt is drawn at random from the product and is found to be defective, what are the probabilities that its was manufactured by machine A, B and C? 4. Distinguish between census and sample methods. Compare their relative merits and demerits. 5. By using the following data, find out the two lines of regression and from them also compute the Karl person s coefficient of correlation, x =250, = 300, = 7,900, = 6,500, = 10,000, n=10. 13

14 6. What is chi-square test of goodness of fit? What cautions are necessary while applying this test? 7. A manufacturing company has purchased three new machines of different makes and wishes to determine whether one of them is faster than the others in producing a certain output.five hourly production figures are observed at random from each machine and the results are given below : Observation A 1 A 2 A Use analysis of variance and determine whether the machines are significantly different in their mean speed.(given at 5% level F = 3.89). 8. Indicate the difference between decision making under risk and uncertainty in statistical decision theory. 9. The probability distribution of monthly sales of an item is as follows: Monthly Sales (units) : Probabilities : The cost of carrying inventory (unsold during the month) is Rs. 30 per unit per month and the cost of unit shortage is Rs. 70. Determine optimum stock to minimise expected cost. 14