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Shibli National
College,Azamgarh
-: B.com II Year
Syllabus :-
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Group A
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i
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Company Law
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100
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ii
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Cost Accounting
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100
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Group B
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iii
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Principles of Business Management
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100
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iv
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Income Tax
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100
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Group C
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V
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Fundamental of Enterpreneurship
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100
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Vi
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Public Finance
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100
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Vii
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Industrial Law
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100
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Total:
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700
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B.Com(Part II) Examination,2014
First
Paper
(Company Law)
Time: Three Hours
Maximum Marks: 100
Note:
Attempt question from all Section as per instructions.
lHkh
[k.Mksa ls funsZ”kkuqlkj iz”uksa ds mRrj nhft,A
Section-A
(Very Short Answer Type
Questions)
¼vfr y?kq mRrjh; iz”u½
Attempt
all parts of this Question. Give answer of each question part in about 50 words.
bl iz”u ds lHkh Hkkxksa ds mRrj
nhft,A izR;sd Hkkx dk mRrj yxHkx 50 “kCnksa esa nhft,A
1. (i) Government company ljdkjh dEiuh
(ii)
Fuctions of promoters izorZd ds dk;Z
(iii) Rights of Proxy izfriq:’k ds vf/kdkj
(iv)Certificate of Incorporation lekesyu
izek.k&i=
(V) Articles of Association ik’kZn vUrZfu;e
(Vi) Share Warrant va”k vf/ki=
(Vii) Kinds of resolution izLrko ds izdkj
(Viii) What is meant by Quorum ? dksje ls D;k vk”k; gSA
(ix) Powers of official liquidator ljdkjh
fuLrkjd ds vf/kdkj
(x) Paid up Capital pqdrk iwath
Section-B
(Short Answer Type Questions)
Attempt all
questions. Give answer of each question in about 200 words.
lHkh iz”uksa ds mRrj nhft,A izR;sd iz”u dk mRrj yxHkx 200
“kCnkss esa nhft,A
2.
What are kinds of company ? dEiuh fdrus izdkj dh gksrh gSA
Or
Write
a brief note on the “Doctrine of Indoor Management ”.
^vkUrfjd izcU/k ds fl)kUr* ij ,d
laf{kIr fVIi.kh fyf[k,A
3.
Explain the rights of company promoter. dEiuh izorZd ds vf/kdkjkas dh O;k[;k dhft,A
Or
State
the contents of prospectus. izfooj.k dh fo’k; lkekxzh crkb,A
4.
What is Forfeiture of Share ? Discuss its procedure. va”k
gj.k D;k gSA bldh i)fr dk o.kZu dhft,A
Or
Describe
the rules relating to proxy. izfriq:’k
ls lEcfU/kr fu;eksa dh O;k[;k dhft,A
5.
What is difference between charge and mortgage ? izHkkj rFkk ca/kd esa D;k vUrj gSaA
Or
Discuss the law and
procedure regarding issues of debentures.
_.ki=ksa ds fuxZeu ls lEcfU/kr fof/k
,ao izfØ;k dk o.kZu dhft,A
6.
How is a director of a company appointed ? dEiuh
ds lapkyd dh fu;qfDr dSls dh trh gSA
Or
What
is annual general meeting ? Clear it. okf’kZd lkekU; lHkk D;k gSA Li’V fdth,A
Section-C
(Long Answer Type
Questions)
Attempt any two questions. Give answer of
each question in about 500 words.
fdUgh nks iz”ukss ds mRrj nhft,A izR;sd
iz”u dk mRrj yxHkx 500 “kCnksa esa nhft,A
7.
Write the contents of Articles of Association. How can it be altered ?
ik’kZn
vUrZfu;e dh fo’k;&lkekxzh fyf[k,Abls fdl izdkj ifjofrZr fd;k tk ldrk gSA
8.
What do you mean by transfer of shares ? Discuss the procedure for
transfer of shares.
va”kks
ds gLrkUrj.k ls vki D;k le>rs gSA va”kks ds gLrkUrj.k dh fof/k dks
le>kb,A
9.
What is the meaning of Director ? What are the powers of directors ?
What rectrictions have been imposed under the Companies Act on the powers of
the Directors ?
lapkyd dk D;k vk”k; gSA
lapkydks ds D;k vf/kdkj gSA dEiuh vf/kfu;e eas lapkydks ds vf/kdkjksa ij D;k
izfrcU/k yxk;s x;s gSA
10.
Under what circumstances of a company may be compulsorily winding up ?
Discuss.
fdu
ifjfLFkfr;ksa ds vk/kkj ij dEiuh dk vfuok;Z lekiu fd;k tk ldrk gSA foospuk
fdth,A
11.
Explain the difference between general resolution and special
resolution. When
resolution requiring special
notice is used ?
lk/kkj.k
izLrko rFkk fo”ks’k izLrko esa vUrj crkb,A fo”ks’k lwpuk okys izLrko dc iz;ksx
esa vkrs gSA
********
B.Com(Part
II) Examination,2014
Second
Paper
(Cost Accounting)
Time: Three Hours
Maximum Marks: 100
Note:
Attempt question from all Section as per instructions.
Section-A
(Very Short Answer Type
Questions)
Attempt
all parts of this Question. Give answer of each question part in about 50 words.
1. (i)
Define cost Accounting
(ii)
List of steps involved in the installation of a cost accounting system.
(iii) What do you mean by labour cost control ?
(iv) Clarify the meaning of the inventory.
(V) What are overheads ?
(Vi) What do you understand by underabsorption
of overheads ?
(Vii) What is cost sheet ?
(Viii) What is tendar Price ?
(ix) What is meant by integral accounting ?
(x) What do you mean understand by cost
reconciliation statement ?
Section-B
(Short Answer Type Questions)
Attempt all
questions. Give answer of each question in about 200 words.
2.
Purchases and issues for the month of December are as under :
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Purchases
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issues
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Dec 1
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400
unit@20rs per unit
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Dec 6
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300
unit
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Dec 3.
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350
unit@18rs per unit
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Dec 15
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400
unit
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Dec 20
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400
unit @20rs per unit
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Dec 28
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500
unit
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Dec 27
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250
unit@25rs per unit
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The standard Price of the
material is fixed Rs.20 per unit.Find out the Price variance and state what
entry will be made for this price variance.
Or
Explain the Difference
elements of cost.
3.
Briefly Explain the various methods of allocating overheads.
Or
From
the following information,compute the Direct Labour Hour Rate of a productive
concern :
No. of workers in the factory 100
Working days in a month 28
Working
hours in a day 8
Idle hours per worker 30
40% of Idle time may be treated as normal
Factory overheads for the month 10600
4.
How is labour turnover is measured ? Why is high labour turnover a
matter of serious concern to the management ?
Or
The standard time fixed for completion fo a job is
30 hour.The work was completed in 21 hours by a worker.Calculate the total
remuneration and the effective rate of remuneration per hour of the
worker,under Rowan premium Plan.
5.
Discribe the great features of process costing . For which kinds of
business process costing is suitable ?
Or
From the following information calculate the cost
per kilometer of vehicle:
Value of Vehicle 30000
License fees per annum 1000
Insurance Charged per annum 200
Garage Rent per annum 1200
Driver’s Salary per annum 400
Cost of petrol per litre 2
Kilometers per litre 16 Kmd
Tyre & Maintenance per
km. 0.40
Estimated life period 300000 kms
Estimated anuual kms 12000 kms
Ignore interest on capital
6.
What are essential feature of integral accounting ? State the advantage
of integral accounting.
Or
Give any five similarities and five differences
between cost accounting and financial accounting
Section-C
(Long Answer Type
Questions)
Attempt any two questions. Give answer of
each question in about 500 words.
7.
The product of a manufacturing concern passes through two processes A
and B and then to finished stock. It is
ascertain that in each process 5% of the total weight is lost and 10% is
scrapped which processes A and B relises Rs.80 per ton and Rs.200 per ton
respectively. the following are the figures relating the both processes :
Particulars : Process A Process B
Materials (in
Tons) 1000 70
Cost of material
(per Ton) 125 200
Wages (In Rs.) 28000 10000
Manufacturing
expenses(in Rs.) 8000 5250
Production (in
Tons) 830 780
Prepare Process
Accounts showing cost per ton of each process. there was no stock in any process.
8.
From the following particulars
prepare :
(a)
A statement of cost manufacture
(b)
A statement of profit as per cost accounts
(c)
Profit and loss A/c in financial books
(d)
A statement showing reconciliation of costing and financial profits.
Opening Stock of Raw
Materials 144000
Opening Stock of finished
Goods 488000
Purchase of raw materials 864000
Closing Stock of Raw
materials 216000
Closing Stock of finished
Goods 172000
Wages 360000
Calulate factory on cost 20%
on prime cost and office oncost 80% on factory oncost.Actual work expenses amounted
to and office expenses amounted to and the selling price was fixed at 20% adove
the cost of sales.
9.
A manufacturing concern produces 24,000 units by utilising 60% of it,s capacity
.the ahead informetions are available
from its books:
Materials 24000
Labour 45600
Fixed overheads 24000
Variable overheads 9600
Selling price per unit 5
The conceren increased its
production capacity upto 100% and reduced its selling price upto per Unit 10%
of fixed Overheads become variable and increased proportionately .The labour
efficiently Drops by 5% under full capacity ,while wages remain constant.5% savings
accrues in materials Because of bulk purchase.
Make a comparative study of
the both situations.
10. Explain the different concepts of cost.
11. What are causes of difference between cost and
financial accounts? How are they reconciled?
*******
B.Com (Part II) Examination, 2014
Paper-III
(Principles of Business Management)
Time: Three
Hours Maximum
Marks: 100
Note: Attempt question from all Section as per instructions.
Section-A
(Very Short Answer Type Questions)
Attempt all parts of this Question. Give answer of each
question part in about 50 words.
(i) What is
meant by management process?
(ii) What is meant by managerial roles?
(iii) What is meant by scientific management?
(iv)What is decision making concept?
(V)Define management by objectives.
(Vi)What is meant by ideal organization?
(Vii)Explain the meaning of authority?
(Viii)State the main advantages of departmentation.
(ix)What is motivation concpet?
(x)What is meant by grapevine communication?
Section-B
(Short Answer Type Questions)
Attempt all
questions. Give answer of each question in about 200 words.
2.Describe the functional areas of
management.
Or
Discuss the contribution of Henry Fayol in
the field of adminisrative management.
3.What is meant by environment analysis?
Explain its diagnosis.
Or
Explain the steps involved in the planning
process.
4.Why organization is necessary in
management?
Or
Explain the difference between centralisation
and decentralization.
5.Explain `X’ theory and `Y’ theory of
motivation.
Or
What are the financial and non-financial
incentives?
6.What are the barriers to communication?
Or
Describe in short the process of control.
Section-C
(Long
answer type Question)
Attempt any two question.Give answer of each question in
about 500 words.
7.Management is the development of men and not the direction
of things.Explain this statement.
8.What is the significance of decision-making?
What procedure should be followed in arriving at correct
decision?
9. Define and distinguish between formal and informal
organizations.
10. Explain the Maslow,s theory of motivation.
11. Define control. Discuss the essential elements of an
effective control.
B.Com (Part II) Examination, 2014
Paper-IV
(Income Tax)
Time: Three Hours Maximum Marks: 100
Attempt all parts if
this question.give answer of each part in about 50 words.
1. (a) What is minimum alternative tax?
(b) What is
meant deduction of tax at source?
(c) What is
permanent account Number?
(d) What is
coparcernary?
(e) what is
tax holiday?
(f) What is
revocable transfer?
(g) What are
less-tax securities?
(h) What is
section 54 funder capital gains?
(i) Define the
term “Business”.
(j) What is
annual value?
2. Attempt all question give answer of each
question in about 200 words.
Ram
is employed in Mumbai. His particulars of income for the assessment year 2013-14
are follows:
Basic salary 8500p.m. dearness
allowonce 4000 p.m. (40% is computed for retirement benefit),bonus 10000 per
year, commission 15000 per month, entertainment allowance3000 per month.
calculate ram’s gross total income and taxable income for the assessment year
2013-14.
Or
What are the incomes that are.
Chargeable to income tax under the head‘salaries’?
3.
Define the term income. distinguish between gross total income and total
income.
Or
Indian citizen
mohan,a government employee has the following taxable income for the previous
year 2012-13:
(i)
Income from
salary received in foreign country for services rendered in that country 50000.
(ii)
Agricultural
income from agriculture land situated in Pakistan 20000.
(iii)
Dividend gross
by an Indian company payable outside india 10000
(iv)
Income from
transfer of a long term capital assets situated In india 20000.
(v)
Interest
earned and received in England from bank deposits there 5000
Compute gross total income of mohan
for the assessment year 2013-14 if he is :
(a) Resident (b)
non-resident (c) non-ordinarily
resident.
4. from the following
information work out the amount of depreciation admissible for the assessment
year 2013-14:
The total cost of
machinery on 31st march 2012 is 900000 which includes the cost of
new machinery purchased on 1st January 2012 100000 on 1st
January 2012 200000. The total amount of depreciation claimed in respect of
assets upto and including 2012-13 A.Y. is 240000.the rate of depreciation on
the assets for A.Y.2013-14 is 15%.
Difference between
statuary provident fund and recognized provident fund.
5. on 1st
july 2012 dheerendra sold shares of A company for 400000 and earned a long term
capital gain amounting to 150000. On 1st February2013 he purchased a
residential house costing 240000 for his own residence. Balance amount 160000
invested in debentures. Find out taxable amount of capital gains for assessment
year 2013-14.
Or
Discuss short term
and long term capital gains.
6. write salient
features of assessment of companies.
Or
Wirte a note on
agricultural income.
Attempt any two
questions. Give answer of each question in about 500 words.
7. Explain clearly
the meaning of the following:
(a) Tax free-non govt. securities.
(b) Less-tax government securities.
8. what is meant by
perquisities? What are tax-free perquities?
9. what are the
allowances that are admissible in determining the income from business?
10. mr. A owns a
house property.its annual letting value is 100000.during the previous year it
was let out to a tenant on monthly rent of 8000.he claimed the following
expenses actually incurred by him:
(i) municipal taxes
9000
(ii) Expenses for the
recovery of rent of 800
(iii) Maintenance
allowance paid to step-mother 12000 annually which was charge on the property
according to his father’s well.the house
remained vacant for one month during the previous year.find out the income from
house property for the assessment year 2012-13.
11. on the basis of
the following information compute the taxable income of X under the head
salaries for the assessment year 2012-13:
Basic Salary 4200pm
Dearness allowance 600pm
Entertainment
allowance 300pm
Hill area
compensatory allowance 450pm
Tribal area allowance
350pm
His own contribution
towards statury provident fund
500pm
Employer’s
contribution 500pm
House rent allowance 800pm
Interest credited to
provident fund 6500
X is an officer of
the forest department of the Govt. of U.P. He is employed at a place at a
height of 1100 metre above the sea level.He is paying 1200 pm as house rent.
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