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MES ASMABI COLLEGE P.VEMBALLUR
FIFTH SEMESTER BCOM (FINANCE) INTERNAL EXAMINATION- OCTOBER-2018
HRM
TIME: 2Hrs Mark: 55 Marks
Section A
Answer all questions.
1. _________ method is a simulation training technique.
2. _________ type of training is provided to new entrants or employees
3. _________ is the act of increasing the knowledge and skill of an employee for doing a particular job
4. _________ training is provided to minimise accidents and damage to machinery.
5. Career planning is a process that can help people to plan their ________
6. ________ method is a combination of graphic rating scales and critical incident methods.
7. ________ introduced the concept of MBO
8. ________ training is an inexpensive way for employees and employers to expand skills.
9. _________ is a widely used technique to evaluate the people.
10. ________ is a process whereby a senior manager acts as a friend, philosopher and guide to a new employee ( 10*1=10 marks)
Section B
Answer all questions
11.What is TQM?
12.What is orientation training?
13. What is role playing?
14.What is merit rating?
15.What is mentoring?
16.What is an assessment center?
17.What is career planning?
18.What is performance appraisal? (8*2=16 marks)
Section C
Answer any five questions
19. What are the features of performance appraisal?
20.Explain GET?
21. What are the objectives of career development?
22.What are the defects of check list method ?
23.What are the merits of training?
24.Explain the off the job techniques?
25.What is emotional quotient? Explain its importance. (5*4=20 Marks)
Section D
Answer any one questions
26.What do you mean by executive development? Explain the objectives of executive development.
27.What is performance appraisal? Explain the steps involved in it?
(15*1=15 Marks)
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MES ASMABI COLLEGE P.VEMBALLOR
SECOND INTERNAL EXAMINATION FIFTH SEMESTER B COM FINANCE
FINANCIAL REPORTING
MARKS-50
HOURS-2
ANSWER ALL QUESTIONS 1 x5 =5
1. ……… is termed global language for accounting.
2. Employee benefits provided at the termination of employee life is known as…….
3. Revenue from contract with customers is dealt in Ind As ……
4. Tax expense include current tax and ………..
5. In……………lease risk and reward associated with lease are transferred to lessee.
ANSWER ALL QUESTIONS 5 x 2 = 10
6. What do you mean by agricultural activity based on IAS 41
7. Who is a related party as per IAS24
8. Calculate EPS from the following
The net profit of a company after tax and preference dividend is 8,60,000.There are 4,00,000 equity shares in the company .
9. Mahendra Ltd purchased a second hand machinery in exchange of 10,000 equity shares @ 900 per share.Give accounting entry.
10. Abay Ltd granted 100 share options to each of its 800 employees that will vest after 4 years .The fare value of share is 20 per shareCalculate employee benefits
ANSWER ANY FIVE 5 x 4 =20
11. Briefly explain contingent asset and contingent liabilities based on IAS 37
12. Explain different types of employee benefits
13. Differentiate between financial and operating lease in the light of IAS 17
14. Prabhath Ltd has the following capital structure.
10 lakh equity shares of 10 each 1,00,00,000
1 lakh 10% cumulative preference shares of 10 each 10,00,000
Profit before charging preference dividend 5,00,00,000
Tax expense:
Current tax 1,10,00,000
Deferred tax 10,00,000
Assume preference dividend 17%.Calculate EPS.
15. On 1-1-2010 an entity entered into an arrangement as lessee a ten year non cancellable operating lease of a building. For the first four years no lease amount is payable .The lease payment for the years ending 31 december 2015-2019 are 50,000 per year. In determining the profit or loss for the year ended 31-12-2010 what amount the lessee would recognize
16. Check whether the following are agricultural activity or not
· Cultivating medicinal plants for sale by ayurvedic co.
· Ocean fishing
· Fish farming
· Breading animals for recreational activity
· Using animals in a zoo
ANSWER ANY ONE 1 X 15 = 15
17. Explain about five main revenue and liability based accounting standard,briefly mention its scope,objective and exceptions
18. Illustrate a status table for related party disclosure for the following conditions
1.Mr. X has 100 % investment in entity A and is a member of key management personnel of entity C.Entity B has 100% investment in entity C.Treat the status of Mr X,A,B,C
2. Mr X have 51% share holding in A Ltd and B Ltd.Find out the status of Mr X ,A, B
3. Mr X has 51% share in A and 20% share in B.Find out status of all
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MES ASMABI COLLEGE, P. VEMBALLUR
FIFTH SEMESTER OPEN COURSE, SECOND INTERNAL EXAMINATION OCTOBER, 2018
E-COMMERCE
TIME: 2HOURS MARKS: 40
Answer all questions each carries 1 mark
1. ______ is the electronic exchange of business documents in a standard, computer processable universally accepted format between trading partners.
2. ______is used for signing and endorsing electronic cheques.
3. Credit card is issued to those persons who are:
a) Government employees
b) Businessmen
c) Persons with high credit ranking
4. Viruses primarly infect
a) Power supply
b) Hardware
c) Peripheral
d) Data
Answer any five questions each carries 2 marks:
5. What are the difference between E-Commerce and Traditional Commerce?
6. Write any two problems in the field of e-commerce.
7. What are the reasons to doing business through E-Commerce? Give any two reasons
8. What do you understand by EDI?
9. What is digital signature?
10. What are the threats of internet security?
11. What are the different types of debit cards?
Answer any four question each carries 4 marks:
12. State the differences between E-Business and E-Commerce.
13. Discuss about the application areas of E-Commerce.
14. What are the impacts of E-Commerce.
15. What are the different challenges faced by e-commerce.
16. Explain the solutions to security issues in e-payment system.
17. What are the methods adopted for web security?
Answer any one question:
18. Explain importance/ benefits and need of e-commerce.
19. Discuss about various online payment system.
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MES ASMABI COLLEGE, P. VEMBALLUR
FIFTH SEMESTER OPEN COURSE
DEGREE SECOND INTERNAL EXAMINATION OCTOBER 2018
BC5D02- BASICS OF ENTREPRENEURSHIP AND MANAGEMENT
TIME: 2 HOURS MARKS: 40
PART A
ANSWER THE FOLLOWING QUESTIONS
FILL IN THE BLANKS
1. A micro enterprise(manufacturing) is one in which the investment in plant and machinery does not exceed ₨…………………
2. The MSME Development act came in to force in……………
3. Which of the following risks is borne by the entrepreneur?
(a) Financial risks, (b) Personal risks, (c) Psychological risks, (d) All of the above
4. Father of modern principles of management is,
(a) Henry Fayol (b) FW Taylor (c) Chester I Bernard (d) Luis A Allen (4*1=4)
PART-B
Answer any five questions
5. Who is entrepreneur?
6. Define planning.
7. What is partnership.
8. What do you mean by joint stock companies.
9. What is staffing.
10. What is budget.
11. Difference between entrepreneur and manager (5*2=10)
PART-C
Answer any four questions
12. Factors to be considered while setting up of a business.
13. What are the characteristics of entrepreneur.
14. Explain levels of management.
15. Explain the nature of management.
16. Explain MSME.
17. Explain steps in planning (4*4=16)
PART-D
Answer any one question
18. Discuss the forms of enterprises.
19. Explain Henry Fayol’s principles of management and what are the functions of management.
(1*10=10)
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MES ASMABI COLLEGE, P VEMBALLUR
THIRD SEMESTER B.Com FINANACE FIRST INTERNAL EXAMINATION, JULY 2018.
CORPORATE ACCOUNTING
Time: 2 hours Mark:50
I. Fill in the Blanks Each Question Carry one Mark.
1. ...................shares are those shares which are issued free of cost to the existing shareholders.
2. No journal entry is required for the cancellation of....................share capital.
3. ................shares are always fully paid.
4. Preference shares cannot be redeemed unless they are...............................(4*1=4)
II. Short Answer question. Each question carries 2 marks.
5. What are right shares?
6. What do mean by consolidation of shares?
7. What do you understand by Buyback of shares?
8. What do you mean by tender offer method of buy back?
9. What is capital bonus?
10. The nominal value of equity shares if a company is ₹.10 and the current market price is ₹.40. The company issues right shares at the rate of one equity share for every two existing shares held, the right share being issued at a premium of 10%?
11. What are redeemable preference shares?
12. Hindustan Construction Company ltd. had 5,000 8% Redeemable Preference Shares of ₹.100 each, fully paid up.
The company decided to redeem these preference shares at par by the issue of sufficient number of equity shares of ₹.10 each fully paid up at par.
You are required to pass necessary journal entries including cash transactions in the books of the company. (8*2=16)
III. Short Essay question. Answer any four questions. Each question carries 5 Mark
13. Distinguish between double account system and single account system?
14. A limited with subscribed capital of ₹.10,00,000 in equity shares of ₹.10 each has called up ₹.7 per share. The company has resolved that a bonus of ₹.3,00,000 will be declared out of the reserve in the form of payment of final call. Along with this, the company further decided to utilise the balance of security premium account to issue fully paid-up bonus shares in the ratio of one equity share for every five equity shares held.
15. A company has issued 2,00,000 6% redeemable preference shares of ₹.100 each. They were to be redeemed on 31st December, 2017. A General Reserve of ₹.1,50,000 had already been built up out of past profits. For the purpose of redemption, 75,000 new 5% preference shares of ₹.100 were offered to the public at a premium of ₹.50, payable in full on application. The new issue is fully subscribed and paid for. Thereupon 6% redeemable preference shares were redeemed. Journalise the above transactions.
16. The balance sheet of C Ltd. as at 31-3-2017 as follows:
Liabilities
Amount
Assets
Amount
Paid up share Capital:
Freehold Property
2,00,00,000
20,00,000 Equity shares of ₹.10 each
2,00,00,000
Stock in trade
1,20,00,000
Security premium
20,00,000
Sundry Debtors
1,00,00,000
General Reserve
1,80,00,000
Cash and Bank balance
1,80,00,000
8% Redeemable Debentures
1,00,00,000
Current liabilities
1,00,00,000
-----------------
6,00,00,000
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6,00,00,000
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It was resolved at the meeting of shareholder: (i) to buy back 20% of equity shares @ ₹.13 per share, (ii) to utilise general reserve for buy-back shares, (iii) to utilise securities premium for premium on buyback shares, (iv) to immediately cancel the shares bought back. Pass Journal entries and draw up the Balance sheet after the above transactions have been given effect to.
17. How will you calculate value of right?
18. A ltd passed a resolution for conversion of 10,000 equity share of ₹.100 each ₹.75 paid up into sufficient number of equity share of ₹.50 each, ₹.37.50 per share paid up. Give journal entry. (4*5=20)
IV. Essay questions. Each question carry 10 mark
19. The following balances are extracted from the books of City Light Supply Corporation as on 31st March, 2018.
₹
₹
Equity shares
164700
Debentures
60000
Sundry creditors on open accounts
300
Depreciation Fund
75000
Capital Expenditure to 31-3-2017
285000
Capital Expenditure on during 2017-18
18300
Sundry Debtors for current supplied
12000
Other Debtors
150
Stores in hand
1500
Cash in hand
1500
Cost of generation of electricity
9000
Cost of distribution of electricity
1500
Rent Rates and Taxes
1500
Management expenses
3600
Depreciation
6000
Interest on Debentures
3000
Interim dividend
6000
Sale of current
39000
Meter rent
1500
Balance of Net Revenue Account on 1st April, 2017
8550
Total
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349050
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349050
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Prepare (a) Capital Account (b) Revenue Account (c) Net Revenue Account and (d) General Balance sheet from the above trail balance (1*10=10)
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MES ASMABI COLLEGE P VEMBALLUR
First internal examination March 2018
V semester Bcom Finance –Business research methods
Time: 2Hrs
Marks:55
Answer all the questions, each carries 1 mark
Fill in the blanks
1. …………………. Is the data collected for the first time.
2. …………………….. resarch is a fact finding investigation.
3……………………. Is a tentative assumption about a problem.
4 …………………….. are building blocks of theory.
5. Induction is a reasoning from …………… to ……………….
6.The person who runs a focus group is called…………………..
7…………………is a blue print of research.
8…………………… gives the quality and effectiveness to practice.
Answer all the questions. Each carries 2 marks.
9. Define research.
10. What is a pilot study?
11. What do you meant by secondary data?
12. What is deduction?
13. What do you mean by casual resarch?
14. Define a research problem.
Answer any five questions. Each carries 4 marks.
15. What are the characteristics of research?
16. Write a note on case study
17. Differentiate between pure research and applied research.
18. Explain different types of business research.
19. What are points to be considered for selecting a research problem.
20.Explain the qualities of a good researcher
21.Define hypothesis .what are different types of hyptheses
Answer any one question, carries 15 marks.
22. What is meant by business research ? What are the various phases of business research.
23. Define exploratory research. Explain different methods of exploratory research.
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