vi sem bbm blownup syllabus

8/9/2019 VI Sem BBM Blownup Syllabus

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BM 351: COMPANY LAW BLOWN UP SYLLABUSObjective: To give an insight into the main provisions of the Companies Act relating to

the formation, running and closure of the Joint Stock Companies.

nit ! "# hrs

An !ntroduction to a Joint Stock Compan$: %eaning, &eatures,'#( %arks)

*ifting the corporate veil+ under Judicial discretion and statutor$ provisions '#( marks)

inds or t$pes of companies+ &oreign compan$ '- marks),

overnment Compan$ ' (- marks),

Special privileges or advantages of a /rivate Compan$ '(- marks)

0hen does a private Compan$ become a /ublic Compan$1 2ifferences bet3een

/ublic companies and /rivate companies '(- marks).

nit !! "# hrs

&ormation of a Compan$: Steps in formation: /romotion+ %eaning, Stages '(-

%arks), !ncorporation: /rocedure '(- %arks)

/romoter: %eaning, *egal /osition of a promoter, 2uties, 4ights, and *iabilities of a

/romoter, '(- marks5 #( marks) 6ffects of pre+incorporation contracts ' (- marks)

%emorandum of Association, Clauses of %emorandum of Association '#(marks)

2octrine of ltra vires '(- marks)

Articles of Association: %eaning, contents.'(- marks)

2octrine of constructive notice, 2octrine of !ndoor %anagement 7 e8ceptions '(-

%arks).

Table 9A '(- %arks).

/rospectus+ provisions of the Companies Act 3ith regard to issue of prospectus, '(-

marks) Contents, T$pes, olden 4ule for framing a prospectus,Conse;uences of %isstatement in prospectus '(- marks).

nit !!! "# hrs

Share Capital and Shares: T$pes of share capital. Shares: %eaning, T$pes.

6;uit$ shares: %eaning, features '(- marks)


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/reference shares: %eaning, features and t$pes '(- marks)

S3eat 6;uit$ shares '(# 5(- marks)

Allotment of shares: /rovisions regarding allotment of shares : eneral provisions

and Special provisions. '#( marks)

4ights shares, ualification and 2is;ualification '(- marks) Appointment and 4emoval+

2uties and *iabilities '(- 5 #( mariks)

nit = "# hrsCompan$ %eetings+ 6ssentials '#( marks), T$pes '#( marks), Statutor$ meeting '(-

marks), A % '(- marks), 6O % '(- marks), Appointment of Chairman, methods of

voting '(- marks), 4esolutions+T$pes '(- marks),/ro8ies'(- marks)

Oppression and %ismanagement '%eaning onl$),

0inding p+, %odes of 3inding up of a compan$ '#( marks) compulsor$ 3inding up

' (- marks), =oluntar$ 3inding up : T$pes '(- 5 #( marks)

Total Hours: 60

Followi ! Cas" laws ar" to #" s$"%i&i%all' ("alt wit):

". Solomon =5s Solomon and Compan$ *imited

#. Continental T$re and 4ubber Compan$ =5s 2aimler Co. *td.


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?. 2insha3 %aneekjee /etit =5s !ncome Ta8 Officer

@. u dar =5s C!T uorum of a meeting.

j. 0hat is meant b$ %ismanagement1k. 0hat is a defunct compan$1l. 0hat are


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#. 0hat is a foreign compan$1 State the provisions of Companies Act relating to

foreign compan$.?. 0hat are privileges of a private compan$1@. 2istinguish bet3een memorandum of association and articles of association.B. 0rite a note on G2octrine of ltra+viresH.D. 0rite a note on 26%AT Account.E. 0rite a note on the 4egister of %embers-. !n 3hat different 3a$s ma$ a director of a compan$ be appointed1

S"%tio 7 C 80 Mar*s "a%)2

I. 68plain the corporate veil. nder 3hat circumstances the corporate veil is lifted1O4

0hat are the conse;uences of misstatement in a prospectus1 Can the directors

avoid liabilit$ for a false statement in the prospectus1

"(. ive the meaning of Allotment of shares. 68plain the general and special

provisions regarding the allotment of shares.Or

2efine the share of a compan$. 68plain the different kinds of shares that can be

issued b$ a compan$.

"". 0ho is a director of the compan$1 68plain the duties and liabilities of a director.Or

0hat is a compan$ meeting1


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@. 0hat do $ou mean b$ &oreign Compan$1

B. 0hat is an illegal Association1

D. 0hat is a overnment Compan$1

E. 0hat do $ou mean b$ @?A public limited compan$1

-. 0hat do $ou mean b$ a statutor$ compan$1

I. 0hat 3as the decision given in the case Solomon v5s Solomon K compan$1

"(. 0hat do $ou mean b$ lifting the corporate veil1

"". 0hat is meant b$ a compan$ limited b$ guarantee1

"#. 0hat is a corporate veil1

"?. 0hen does a compan$ legall$ come into e8istence1

"@. 0hat do $ou mean b$ licensed companies1

"B. 0hat is meant b$ holding compan$1

.- HT Mar*s u"stio s

". Farrate GSoloman vs. Soloman K Co.*td., Gcase 3ith reference to independent

legal entit$ of a compan$.

#. 0hen does a private compan$ become a public compan$ u5s.@?+A1

?. 0rite a note on overnment Compan$.

@. 0hat is a foreign compan$1 State the provisions of Companies Act relating toforeign compan$.

B. 0hat is meant b$ corporate veil1 State the cases in 3hich the veil can be lifted.

D. 0hat are privileges of a private compan$1

TW.NTY Mar*s u"stio s

". 2efine GJoint Stock Compan$H and bring out its distinctive features.

#. 68plain the corporate veil. nder 3hat circumstances the corporate veil is lifted1

?. 2istinguish bet3een a public compan$ and a private compan$. /oint out the cases

under 3hich a private compan$ shall become a public compan$.

UN-T --


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TWO Mar*s u"stio s

". Fame t3o public documents of a Compan$.

#. 0hat do $ou mean b$ /reliminar$ Contract1

?. 0hen can a public compan$ start its business1

@. 0hat do $ou mean b$ 9 olden 4ule for the framing of prospectus1

B. ive the meaning of pre+incorporation contract.

D. State the other name of situation clause.

E. 0hich clause of memorandum of association cannot be altered1

-. 0hat do $ou mean b$ 9!ndoor %anagement 1

I. 0hat do $ou mean b$ ultravires1

"(. 0hat is an Articles of Association1

"". ive the meaning of 2octrine of Constructive Fotice."#. 0hat is meant b$ !ntra+vires1

"?. 0hat do $ou mean b$ statement in lieu of prospectus1

"@. 0hat do $ou mean b$ 9Table A 1

"B. 0hat do $ou mean b$ /reliminar$ 68penses1

"D. 0ho is a /romoter1

"E. 0hat are the documents re;uired for a public compan$ to start business1

"-. 0hat do $ou mean b$ 2eemed prospectus1


". 0rite a short note on G2octrine of !ndoor %anagementH.

#. 2istinguish bet3een memorandum of association and articles of association.

?. 0rite a note on G2octrine of ltra+viresH.

@. 0hat are the duties and liabilities of a promoter1

B. 68plain the steps follo3ed in the promotion of a Joint stock Compan$.

D. 0hat are the provisions of the Act regarding the issue of prospectus1

E. Farrate the legal position of a promoter in relation to the compan$ he

promotes.

-. %ention the formalities to be completed for the registration of a compan$.


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". 0hat is %emorandum of Association1 68plain its contents.5clauses

#. 0hat is misstatement in a prospectus1 68plain the e8tent of civil and criminal

liabilit$ for such misstatements1

?. 0hat do $ou mean b$ promotion of a compan$1 2iscuss the various stages in

promotion of a public limited compan$. 0hat are the liabilities of a promoter1

@. 0rite the liabilit$ for misstatements in a prospectus1 68plain the e8tent of civil and

criminal liabilit$ for such misstatements.

B. 0hat are the conse;uences of misstatement in a prospectus1 Can the directors

avoid liabilit$ for a false statement in the prospectus1D. 2iscuss the stages in the formation of a compan$.

UN-T ---

TWO Mar*s u"stio s

". 0hat is 26%AT account1

#. 0ho is a benami holder of shares1

?. 0hat is meant b$ listing of shares1@. 0hat do $ou mean b$ S3eat 6;uit$ shares1

B. State the meaning of surrender of shares.

D. 2efine calls in Arrears.

E. 0hat is meant b$ depositor$1

-. 0hat do $ou mean b$ dematerialisation1

I. 2efine calls in advance.

"(. 2efine calls on shares.

"". 68pand FS2*.

"#. 0hat do $ou mean b$ under3ritting of shares1

"?. 0hat are


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"D. 0hat do $ou mean b$ irregular allotment1

"E. 0hich companies can issue deferred shares1

"-. 0hat do $ou mean b$ rights shares1

"I. 0hat do $ou mean b$ !nde8 of %embers1 0hich companies should maintain

inde8 of members1

#(. 0hat is foreign register1

#". 0hat is meant b$ surrender of shares1

##. 0hat is register of members11

#?. 0hat is meant b$ 9&orfeiture of share 1

#@. 0hat do $ou mean b$ cumulative preference shares1

#B. 0hat do $ou mean b$ 9*isting of Securities 1

#D. 0hat do $ou mean b$ 9*ien on Shares 1#E.. 0ho can become a member of a Compan$1

#- Can one compan$ become a member of another compan$1

#I. 0hat do $ou mean b$ ?". 0hat is meant b$ %inimum Subscription1

?#. 0hat do $ou mean b$ forged Transfer1


". 0rite a note on 26%AT Account..

#. State the circumstances 3hen a person ceases to be the member of a compan$

?. 0rite a note on the 4egister of %embers.

@. 0hat are the different methods of ac;uisition of membership of a compan$1


". ive the meaning of Allotment of shares. 68plain the general and special

provisions regarding the allotment of shares.

#. 2efine membership in a compan$. 68plain the different 3a$s of ac;uiring

membership in a compan$. 0hen does a person cease to be a member of a

compan$1


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B. 0hat is meant b$ motion1

D. 0hat do $ou mean b$ 3inding up of a compan$1

E. 0ho is a *i;uidator1

-. 0hat do $ou mean b$ e8traordinar$ general meeting1

I. 0hat do $ou mean b$ 9Agenda of %eeting 1

"(. ive the meaning of >uorum for meeting.

"". 0hat is an ordinar$ resolution1

"#. 0hat do $ou mean b$ special resolution1

"?. 0hat do $ou understand b$ the term 9oppression as used in section ?IE1

"@. 0hat is a statutor$ meeting1

"B. 0hat do $ou understand b$ a 9/ro8$ 1

"D. 0hat do $ou understand b$ class %eeting1"E. 0hat do $ou mean b$ Adjournment of meeting1

"-. 0ho shall call an e8traordinar$ general meeting1

"I. 0hat is meant b$ %is %anagement1


". 68plain the procedure of voluntar$ 3inding up.

#. ive the meaning of statutor$ meeting and the contents of statutor$ report.?.


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?. 2escribe the t$pes of %eetings. State the provisions regarding the conduct of

Annual eneral


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discount bonds, &le8i bonds, *o$alt$ coupons, Share 3arrants, Stock invest.

Credit rating + %eaning, ke$ factors, merits K demerits, Agencies + CA46, !C4A,

C4!S!*.

U it -- Fu (a " tal a ( T"%) i%al A al'sis + 6conom$, !ndustr$ and compan$

anal$sis, benefits of fundamental anal$sis+ technical anal$sis+ Assumptions+

2ifferences bet3een fundamental and technical anal$sis+ brief discussion on

important tools of technical anal$sis+ o3 to pick blue chips.

U it --- Fi a %ial Mar*"ts + /rimar$ and Secondar$ markets+ !nter+ relationship

bet3een primar$ and secondar$ markets+ Stock markets+ FS6 and


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securities 7 6;uit$, preference, debentures and bonds 'meaning and features

onl$, e8clude t$pes, merits and demerits) 7 Fon securities form of investment 7

/ost office Small Savings, !nsurance,


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Stock market 7 meaning 7 features 7 functions of stock e8changes 7


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4isks associated 3ith mutual funds+ problems5disadvantages of mutual funds in

!ndia 7 4ole of Association of %utual &unds in !ndia

U it 5 Port&olio Ma a!" " t '!nvestment management) 7 meaning of portfolio

management 7 objectives of portfolio management 7 6lements of /ortfolio

management + portfolio construction + meaning + &actors influencing portfolio

construction 'traditional approach to portfolio constructionN determination of

objectives of investor, selection of securities, risk and return anal$sis,

diversification) 74isk and 4eturn + meaning of risk 7 meaning of return 7

s$stematic risk and uns$stematic return + Capital Asset /ricing %odel'CA/%) 7


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Shashi . upta, Fisha Aggar3al, and Feeti upta, '#(""), G&inancial !nstitutions

and %arketsH, Fe3 2elhi, al$ani /ublishers 'T3o chapters on &inancial market

and %utual &unds onl$)

Shashi . upta, and Fisha Aggar3al, '#(""), G&inancial ServicesH Fe3 2elhi,

al$ani /ublishers 'topic on credit rating, chapters on &inancial market and

%utual &unds, topic on portfolio management onl$)

han %. ., '#(""), G&inancial ServicesH Fe3 2elhi, Tat %c ra3 ill 6ducation /vt.

*td. 'Chapter on mutual fund &inancial market and %utual &unds onl$)

Siddaiah Thummuluri, '#(""), G&inancial ServicesH, Fe3 2elhi, 2orling indersle$

'!ndia) /vt. *td. *icensee of /earson 6ducation. 'T3o chapters on &inancial

market and %utual &unds and a topic on credit rating onl$)

&ischer 2onald 6. And Jordan 4onald J., '#((#), GSecurit$ Anal$sis and /ortfolio%anagementH, Fe3 2elhi, /rentice all of !ndia /vt. *td. 'T3o chapters on

Securit$ Anal$sis and /ortfolio %anagement)

u"stio Ba *

nit "

T3o %arks 'an$ three)

". 2efine !nvestment1 ' 4aghunandan


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?. 68plain the features of !nvestment1 ' 4aghunandan


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". 68plain the basic assumption of technical anal$sis1 ' 4aghunandan


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?. 68plain the benefits stock e8changes to the compan$1 ' 4aghunandan


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6ight %arks 'an$ one)

". 68plain an$ four mutual fund schemes based on the portfolio classification1

' 4aghunandan uestion on Calculation of Alpha. ' 4aghunandan uestion on Calculation of


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". 2iscuss the Capital Asset pricing %odel and its assumptions. 0hat are its

limitations1 ' 4aghunandan


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Mo("l u"stio Pa$"r

BBMBMC 358 -N,.STM.NT MANA .MNT

S"%tio A Two ar*s "a%)2". a). 0hat are preference shares1b). 68pand C4!S!*.c). ive the meaning of Lero discount bonds1d). 0hat is a fundamental anal$sis1e). 0hat is meant b$ blue chip stocks1f). 0ho is a bear speculator1g). 0hat is a book building1h). 0hat is a &utures contract1i). 0hat is a closed ended scheme of mutual fund1

j). 0hat do $ou understand b$ s$stematic investment plan in mutual funds1k).The standard deviation of a share is (.#@, 3hile of market is (.#. correlation

coefficient is (.I. Calculate the uestions:

I. 68plain the benefits of credit rating to the investor and to the compan$1

O46lucidate technical anal$sis based on Charting Techni;ues1


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2iscuss the functions of stock e8changes in !ndia1O4

0hat is listing1 68plain briefl$ the listing procedure.

"(.68plain the various risks associated 3ith the mutual funds and the problems of

mutual funds in !ndia1

O4

2iscuss the Capital Asset pricing %odel and its assumptions. 0hat are its

limitations1++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

BBMBMC 353: COST AN/ MANA .M.NT ACCOUNT-N


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BLOWN?UP SYLLABUS

F!T ! + %6T O2S O& COST!F

JO< COST!F + %eaning, features, objectives, procedure, advantages and limitations

'Simple problems on Job Cost Sheet)


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F!T !=+< 2 6TS AF2 < 2 6TA4 COFT4O*


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S"%tio ?A 8 ar*s2". Theoretical concepts on Contract and /rocess costing.S"%tio ?B 4 ar*s2

". Treatment of /rofit 5*oss on incomplete contracts

#. Short note on different t$pes of Contracts?. Simple problems on preparation of /rocess Cost Account@. 2ifferences bet3een


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S"%tio ?A 8 ar*s2". Theoretical concepts on standard costing and =ariance Anal$sis.#. %eaning of %aterial, *abour and Overhead =ariancesS"%tio ?B 4 ar*s2

". %eaning and 2efinition and Steps involved in Standard Costing#. Advantages and disadvantages of standard costing?. Simple problems on %aterial and *abour =ariancesS"%tio ?C 80 ar*s2 ?N-L?

MO/.L U.ST-ON PAP.+ 8018 S%)" "2

C+./-T BAS./ S-@TH S.M.ST.+ BBM /. +.. .@AM-NAT-ON

COST AN/ MANA .M.NT ACCOUNT-NTime+ ? hours %a8. %arks+"#(

Section 7A 'T3o %arks 6ach) '#M"(Q#()

Ans3er an$ T6F of the follo3ing:

".

a) 2efine Job costing.b) 0hat is operating costing1c) 0hat do $ou mean b$ escalation clause in contract costing1d) 0hat do $ou mean b$ Formal loss1e) 0hat do $ou mean b$ 4etention mone$1f) 0hat is Lero base budgeting1g) 0hat do $ou mean b$ Angle of !ncidence1h) 2efine joint products.i) 2efine %anagement Accounting.

j) 0hat do $ou mean b$


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?. 0hat are the reasons for the difference in the profits sho3n b$ cost accounts

and financial accounts1.

@.


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/articulars Cost 5 unit 2irect material 4s."#(.(( =ariable O 4s.B(.(( =ariable e8penses' direct) 4s."(.(( 2istribution 68penses '#(R fi8ed) 4s."(.((

2irect labour 4s.D(.(( Selling e8penses '"(R fi8ed) 4s.?(.((

Administrative 68penses '"((R variable) 4s. "(.((

-. Calculate material variances from the follo3ingN+

/urchases ?,((( kgs for 4s. I,(((.((

Opening stock "(( kgs.

Closing stock D(( kgs.

/roduction during the $ear -( units of outputStandard >uantit$ of material re;uired for " unit of output is #B kgs.

Standard rate is 4s. #.B5kg.

S.CT-ON? C Tw" t' Mar*s "a%) 3@80 602

Ans3er an$ T 466 of the follo3ing:

I. The %angalore fertili er corporation manufactures three grades of fertili ers.The follo3ing details relate to the month of August, #("?N+

/articulars /rocess+A /rocess +< /rocess +C%aterials used ?(,(((

tons

#(,(((

tons

"(,((( tons

Cost per Tone 4s.#( 4s."( 4s.B0ages ",((,((( D(,((( @(,(((%anufacturing 68penses B(,((( @(,((( "(,(((Sent to 3arehouse #BR B(R "((RTransferred to ne8t process EBR B(R +++++Sales of scrap per ton 4s. "( 4s."B 4s."-

!n each process, @R of the total 3eight put in is lost and DR is scraped. Fo profit is

added in the course of processing but all grades of fertili ers are sold so as to sho3

#BR gross profit on process cost. /repare the necessar$ Accounts.


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"(. Jamadagni under took a contract for 4s. B((,((( on " st Januar$, #("?. &rom the

follo3ing particulars obtained from his books, prepare a contract Account for the $ear

ending ?" st 2ecember, #("?:

%aterials 4s .",#(,(((/lant issued 4s. @(,(((0ages 4s.",B(,(((0orking e8penses 4s. D,(((

Administration e8penses 4s "(,(((Sale of materials 4s "(,(((0orks certified 4s ?,B(,(((/lant in hand on ?"+"#+#((E. 4s #(,(((

Cost of 3ork un certified 4s "D,(((

The contractor 3ished to take profit on this contract on estimation basis and the

follo3ing estimation is madeN+

a) The contract could be completed in a further period of si8 months.

b) The plant 3ill have a residual value of 4s. B,((( upon completion of the contact.

c) The additional 3ages to complete the contract 3ould come to 4s. B",(((.

d) A further sum of 4s @,((( 3ill be spent on 3orking e8penses.

e) The administration e8penses 3ill be 4s. B,((( more.f) The materials re;uired further 3ill cost 4s. DB,(((.

"". %r. Avatar Singh has been given a permit to run a bus in bet3een t3o to3ns 3hich

are #B kms apart. &rom the follo3ing information, assuming "(R profit on takings for

%r. Avtar Singh 3ork out the bus fare to be charged in bet3een those t3o to3ns for

each passenger.


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Cost of the


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!nterest on deposit received

Sales '",#(,((( units)

Closing Stocks+

0ork in process+

&inished goods+'@(,((( units)

4s."(,(((

4s.E,((,(((

4s.-(,(((

4s.",#(,(((

The cost accounts revealed that the direct materials consumption 3as 4s. #,-(,(((.

&actor$ Overheads 3ere recovered at #(R on prime cost. Administrative Overheads

3ere recovered at 4s. ? per unit of production. Selling and distribution overheads 3ere

4s. @ per unit sold.

ou are re;uired to sho3 costing profit and loss account and financial profit and

loss account and 4econciliation Statement.

,- S.M.ST.+ BBM

Su#


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"-.2efine marginal costing"I.0hat is batch costing1#(.0hat is meant b$ p5v ratio '/rofit =olume ratio)1#".0hat do $ou mean b$ normal loss1##.0hat is the main object of reconciliation statement1

#?. ive the meaning of Joint cost.#@. ive the meaning of subse;uent e8penses or separation cost1#B.0hat is meant b$ cost variance1#D.0hat do $ou mean b$ 3ork certification1#E.0hat is idle time variance1 o3 is it determined1#-.0hat is job costing1#I.0hat do $ou mean b$ operating or service costing1?(.0hat do $ou mean b$ 9margin of safet$ 1?".2efine 3astage1?#. ive the meaning of scrap.??.State an$ # methods of computing the profit on in completed contract

[email protected] a suitable method of costing for i) 4ail3a$s ii) !nterior 2ecoration iii)4epair shop iv) Oil refineries v) /rinting press

?B.!f the profit is #BR on sales , ho3 much is the percentage on cost1?D.0hat is retention mone$1 0h$ is it retained1?E.%ention an$ t3o advantages of marginal costing?-.%ention an$ t3o advantages of standard costing?I.%ention an$ t3o advantages of budgetar$ control@(.%ention the components of 3orks cost@".A method of costing follo3ed in a public utilit$@#.2efine fle8ible budget@?.&rom the follo3ing data find out marginal cost: sales +"(,((,((( 4s. &i8ed

e8penses.4s.?,((,(((. /rofit 4s. #,((,(((@@.0hat do $ou mean b$ master


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D(.0hich method of costing is suitable for ship building industr$ and hospital1

AU/-T-N BBM 35>2 BLOWNUP SYLLABUS

UN-T 7 - -NT+O/UCT-ON

2efinition of auditing features of auditing, advantages, objectives of audit, detection and

prevention of errors and frauds. Classification of audit 7 statutor$, private, government, internal, continuous, annual,

interim, partial, balance+sheet, cost ta8, management and social audit, /reparation

before audit 7 audit programme+ audit note book 7 audit 3orking papers 7 /rocedure of

audit 7 Techni;ues of audit.

UN-T 7 -- -NT.+NAL CONT+OL

%eaning features and objectives 7 !nternal Check 7 meaning, definitions, features,

objectives, advantages and disadvantages.!nternal check regarding 7 cash receipt, cash pa$ments, 3ages and stores.'Fote: good s$stem of internal check instead of features)

UN-T 7 --- ,OUCH-N

%eaning, objectives and importance 7 =ouching of cash receipt transactions+ cash sales,


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Classification of assets and verification and valuation of different assets+ fi8ed, floating,

3asting, intangible, fictitious assets and contingent. =aluation of stock+ Auditor s dut$+

verification of liabilities 7 meaning, auditor s dut$.

UN-T 7 , COMPANY AU/-TO+

%eaning, dis;ualification, appointment, rights and duties. *iabilit$ of the compan$ auditor 7

Civil *iabilit$ for Fegligence + Cas" 7 *ead 6state 2 U.ST-ON BAN9UN-T 7 1 : - tro(u%tio 8 ar*s u"stio s2

". 2efine auditing.#. 68plain an$ t3o features of auditing.?. 0hat do $ou mean b$ statutor$ audit O4 private audit O4 government audit O4

internal audit O4 interim audit O4 partial audit O4 management audit O4 socialaudit O4 annual audit1

@. 0hat do $ou mean b$ balance sheet1B. ive the meaning of Cost.D. ive the meaning of Ta8.E. ive the meaning of routine check O4 test checking O4 surprise check O4 audit in

depth O4 tick marks O4 footing.-. 0hat do $ou mean b$ audit note book1I. ive the meaning of omission O4 commission O4 compensating error O4 error of

principle.

4 ar*s u"stio s2

". 68plain the features of audit.#. 68plain the advantages of audit. 'o3ners, business and public onl$)?. 68plain the contents of audit 3orking papers.@. Classification of audit 7 statutor$ O4 private O4 government O4 internal.


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B. Audit Fote


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?. 68plain cash receipt transactions 'cash sales O4


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B. 68plain importance of auditor s report.D. 68plain professional misconduct.

80 ar*s u"stio s2

". 0hat are the rights of a compan$ auditor O4 duties of a compan$ auditor1

,- S" "st"r BBM Pro


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Titl" o& t)" $ro


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Pla i ! &or t)" $ro


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"(. eneral assessment factors are as follo3s:

SL=NO ASS.SSM.NT FACTO+1 A$$ro$riat" "ss o& titl" a ( $ro$"r i ("G $a!"s

8= M"t)o(olo!':a O#


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I= Ta#l" o& Co t" ts

4efer the list of contents specimen given belo3

4= List o& Ta#l"s

Tables, if an$, 3ith Table Fo., Title of the Table and /age Fo. be given for each

table. '4efer the specimen given belo3).

J= List o& Fi!ur"s

&igures if an$, 3ith figure Fo., Title of the &igure and /age Fo. be given for each

figure. '4efer the specimen given belo3).

10= Mai Bo(' o& t)" Pro


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Chapter ?: /rofile of the stud$ organi ation

Chapter @: Anal$sis and !nterpretation of 2ata O4 &indings of the Stud$

Chapter B: Summar$ and Conclusion

Appendices O4 Anne8ure


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F-NANC-AL MANA .M.NT ? Pa$"r?-- Fi a %ial A al'sisBlow U$ S'lla#us

U it? 1: Fi a %ial stat" " t A al'sis

&inancial Statements: %eaning, t$pes, nature, objectives, uses and limitations.&inancial

statement Anal$sis: %eaning, objectives, need, steps, t$pes and techni;ues of anal$sis.

'One or t3o - marks theor$ ;uestions, - marks problem on techni;ues of anal$sis and

fe3 # marks ;uestions shall be asked)

U it? 8: Fu ( &low a ( Cas) &low A al'sis

&und &lo3: %eaning of fund, fund flo3 and fund flo3 statement, Sources andapplication of funds, /reparation of &und flo3 statement: Statement of changes in

3orking capital, Statement sho3ing funds from operation and &und flo3 statement

'simple problems). ses and limitations of &und flo3 statement.

Cash &lo3: %eaning of cash, cash flo3 and cash flo3 statements. T$pes of cash flo3s,

/reparation of Cash flo3 statement as per AS+!!! onl$ 'indirect method). ses and

limitations of Cash &lo3 Statement. 'One - marks theor$5problem on &&S, one - marks

theor$5problem on C&S and #( marks problem on &&S5C&S and fe3 # marks ;uestions

shall be asked)

U it? 3: +atio A al'sis

%eaning, objectives, importance and limitations of ratio anal$sis, 2u pont anal$sis

'meaning onl$).T$pes of ratios: *i;uidit$, leverage5Capital structure, profitabilit$ ratios

related to sales and investments, 4O! and Activit$ ratios. /roblems on calculation of


45/91

ratios and preparation of &inancial statements 3ith the help of ratios. 'One - marks

problem5theor$, one #( marks problem, and fe3 # marks ;uestions shall be asked)

U it?>: L" "ra!" A al'sis

%eaning of risk, business risk and financial risk 'in brief). %eaning of leverage, t$pes of

leverage and computation of operating, financial and combined leverage. Computation

of 2egree of leverage, 6

'One - marks theor$5problem and fe3 # marks ;uestions shall be asked)

F-NANC-AL MANA .M.NT ? Pa$"r?-- Fi a %ial A al'sis

MO/.L U.ST-ON PAP.+S"%tio 7 A 8Mar*s "a%)2

A sw"r a ' T.N o& t)" &ollowi ! i two or t)r"" s" t" %"s "a%)

>. Fo. " !n this section "# ;uestions shall be asked covering at least #;uestions from

each nit. Simple calculations can also be asked.

S"%tio 7 B 4 Mar*s "a%)2

A sw"r a ' Fi " u"stio s

>. Fo. # to -

/roblems on the follo3ing aspects ma$ be asked: Techni;ues of financial anal$sis &und &lo3 anal$sis Cash &lo3 anal$sis 4atio anal$sis T$pes of *everage 6conomic =alue Added valuation


46/91

# or ? theor$ ;uestions from an$ nit.

S"%tio 7 C 80 Mar*s "a%)2

A sw"r a ' TH+.. u"stio s

= No= J to 18

? problems on an$ of the follo3ing aspects ma$ be asked.

&und flo3 statement Cash flo3 statement 4atio Anal$sis 6

? or @ Short notes from an$ nits, preferabl$ covering the aspects on 3hich - marks

;uestions are not asked.

Boo*s &or +"&"r" %" alo ! wit) ot)"r #oo*s s$"%i&i"( i t)" s'lla#us2:". &inancial management '/rinciples and /ractice): 2r. S.F.%ahesh3ari

#. &inancial %anagement and polic$: =. .


47/91

BM355D356 MA+9.T-N MANA .M.NTPAP.+ -- A( "rtisi ! a ( Sal"s Ma a!" " t

U it -: A( "rtisi !: %eaning, definition, &eatures, Objectives, !mportance,

Classification of Advertising, *imitations of Advertising, istor$ and 2evelopment of

Advertising in !ndia, 4elationship of Advertising 3ith other Communication Tools Advertising v5s /ersonal Selling, Advertising v5s /ublicit$. Advertising


48/91

4easons for Testing Advertising 6ffectiveness. Communication 6ffect and Sales

6ffect 4esearch ./re+testing /ost+testing and Concurrent testing %eaning and

%ethods '*aborator$ measures+Consumer Jur$, /ortfolio tests, /h$siological and

/s$chological %easures. %easures+6$e camera Tachistocope 4ecognition Test,

4ecall Tests) 18 .

U it -,: Sal"s For"%asti ! a ( Sal"s Or!a isatio : Sales &orecasting %eaning,

Objectives and %ethods of Sales &orecasting. Sales Organisation: %eaning,

2efinition, !mportance and &unctions+ 18 .

U it ,: Sal"s a s)i$: %eaning, 2efinition and !mportance of Salesmanship. Selling

/rocess+ Steps in selling process. inds of Salesman 7/ioneering Salesman, 2ealer

Servicing Salesman, %erchandising Salesman, Specialit$ salesman, Counter Salesman, Outdoor salesman

4ecruitment of salesman: Source Training of Salesman: %eaning, Feed, objectives,

%ethods and contents of a ood Training /rogramme. >ualities of a successful

salesman. %otivation of Salesman: %eaning, Feed and %ethods of %otivating

Salesman. Compensation or 4emuneration of Salesman: Objectives of ood

4emuneration planN 6ssentials of a good 4emuneration planN %ethods of

4emunerating the Salesman. Supervision and Control of Salesman: %eaning andFeed for Control of Salesman. %ethods of controlling Salesman. 18 .

Cas" Stu(i"s i all U its

Boo*s &or +"&"r" %"

". Advertising %anagement and !ndian /erspective / Agar3al#. &oundations of Advertising Theor$ and /ractice S A Chuna3alla K C Sethia?. Advertising and Sales /romotion S a mi K Satish


49/91

"(.%arketing %anagement 7 Te8t and cases An !ndian /erspective 7 2r 4.*.

=arshne$ and 2r.S.*. upta

Mo("l u"stio Pa$"r

,-t) S" B=B=M= Mar*"ti ! Ma a!" " t

Pa$"r?-- A( "rtisi ! a ( Sal"s a a!" " tTime:?hrs %a8i marks:"#(

S"%tio ?A"U Ans3er an$ ten ;uestions in # or ? sentences each #8"(Q#(

a) 2efine publicit$.b) 0hat do $ou mean b$ professional advertising1c) ive the meaning of &ull service ad+agenc$.d) 0hat do $ou mean b$ creative bouti;ue1e) 0hat is a transit media1f) 0hat is an 6ndorsement cop$1g) 0hat are moral appeals1h) 0hat do $ou mean b$ sales forecasting1i) 0ho is a Counter salesman1

j) 0hat are 94ecall tests 1k) 0hat is a 9 eadline in advertising cop$1l) 0hat is 6+mail advertising1

S"%tio ?B

Ans3er an$ B ;uestions. B8-Q@(

#U 68plain the objective and task method of allocating advertising budget.

?U 0hat do $ou mean b$ advertising la$out1 0hat are the essentials of a good

advertising la$out1

@U 0hat do $ou mean b$ client turnover1 0hat are the reasons .

B)68plain the different methods of remunerating ad+agenc$1

D) 0hat are the different techni;ues of sales fore casting .

E) 0hat is pre+testing1 0hat are the methods of pre+testing1


50/91


51/91

UN-T -

8Mar*s

".2efine /ublicit$1

#.0hat is /ropaganda1

?.0hat is Fational Advertising1

@.0hat is global advertising1

B.0hat do $ou mean b$ consumer advertising1

D.0hat is professional advertising1

E.0hat is !ndustrial advertising1

-. 0hat is trade advertising1

I.0hat is institutional advertising1

"(.0hat is corporate advertising1"".0hat is !dea advertising1

"#.0hat is public service advertising1

"?.0hat is service advertising1

"@.0hat is &inancial advertising1

"B.0hat is personal advertising1

"D.0hat do $ou mean b$ competitive parit$ method allocating advertising budget

method 1"E.0hat do $ou mean b$ arbitrar$ method of allocating advertising budget1

"-.0hat do $ou mean 4O! method of allocating advertising budget1

4 Mar*s

". 0hat are the objectives of Advertising1

#. 2ifference bet3een Advertising and /ersonal Selling

?. 2ifference bet3een Advertising and /ublicit$

@. 0hat are the &actors influencing the Advertising budget allocation1

B.0hat are the limitation of advertising1

D. 0hat are the features of Advertising1

E.0hat is objective and task method of allocating advertising method, 0hat are its

merits and demerits1


52/91

-.0hat are the advantages and disadvantages of percentage of sales method of

allocating advertising budget1

80 Mar*s

". 68plain various classes or Classifications of Advertising

#. 0hat are the Advantages and *imitations of Advertising,

?.2escribe the services rendered b$ advertising to various classes of people in the

Societ$1

@. 0hat are the different %ethods of allocating Advertising


53/91

"I.0hat do $ou mean b$ classifieds 1

4 Mar*s

".0hat do $ou mean b$ /rint media1 0hat are the merits and demerits1

#.0hat are the factors to be considered 3hile selecting advertising media1

?. 0rite a note on 6lectronic media1

@. 0rite a note on Outdoor %edia of advertising1

B. 0rite a note on Transit %edia1

D. 0rite a note on Specialit$ advertising1 0rite a note on ethical issues in advertising1

E. 0hat are the different t$pes of advertisement Cop$1

-. 0hat is direct mail advertising1 0hat are its merits and demerits1

I. 0hat is Advertising Appeal1 68plain the t$pes of Advertising Appeal"(. 0hat are the essentials of Advertising la$ out1

"". 68plain the principles of a good advertising la$ out

"#. 0hat are the ethics in advertising1

"?.0hat are essentials of good advertisement cop$1

"@. 0hat are the elements or components or various parts of a advertisement cop$1

"B.0hat are the essentials of good advertising la$ out1

"D. 0hat are the principles of good advertising la$ out180 Mar*s

". 68plain various t$pes of Advertising %edia 3ith their merits and demerits1

#. 68plain the different t$pes of Advertisement Cop$1 0hat are the essentials of a good

Advertising cop$1

?. 0hat do $ou mean b$ outdoor advertising1 0hat are the different forms of outdoor

advertising1 0hat are their merits and demerits1

UN-T ---

8 ar*s

".0hat is a !n house agenc$ 1

#.0hat is full service ad agenc$ 1

?.0hat is a speciali ed agenc$ 1

@.0hat are creative


54/91

B.0hat do $ou mean b$ client turn over 1

D.0ho is an accounts e8ecutive 1

E.0hat is a Ala+carta agenc$ 1

-.0hat is a pre test 5 post test5 concurrent test1

I.0hat is meant b$ communication effect research1

"( .0hat is meant b$ sales effect research1

"".0hat are portfolio tests 1

"?.0hat is e$e 7 camera 1

"@.0hat is recognition test 1

"B. 0hat is a recall test 1

"D. 0hat is a aided recall test 1

"E. 0hat is a un aided recall test 1"-.0hat is trailer test 1

"I.!n;uir$ test1

#(.%eaning of Tachistocope5 alvanometer5perceptoscope 5pupilometer

#".0hat is a penetration test1

##. 0hat is triple association test 1

#?. 0hat is !ntend to bu$ Test 1

#@.0hat is a attitude test 1

4 ar*s

". 0hat are the different t$pes of advertising agenc$1

#. 68plain various functions of advertising agenc$

?. 0hat are the various methods of compensating agenc$ personnel

@ 0hat are the reasons for client turnover1

B.0hat are the factors to be considered 3hile selecting ad agenc$1

D.0hat is pre+testing 1 3hat are the advantages 1

E.0hat are the reasons for measuring effectiveness of advertising 1

80 ar*s


55/91

".68plain the methods of measuring the effectiveness of advertisements.

#.0hat is a full service ad agenc$ 1 3hat are the functions performed b$ a full service

ad agenc$

UN-T -,

8 ars

".0hat is sales forecasting 1

#.2efine sales organi ation.

4 ar*s

". 2efine Sales forecasting and e8plain various methods of sales forecasting

#. 68plain the objectives of sales organisation.

?. 0hat are the functions of sales organisation1@. 0hat is the !mportance of sales organi ation1

B.0hat is sales forecasting 1 3hat are the objectives of sales forecasting 1

UN-T ,

8 ar*s

". 0ho is a pioneering salesman 1

#. 0ho is a specialit$ salesman 1?. 0ho is a counter salesman 1

@. 0ho is a missionar$ salesman 1

B.0hat are sales ;uotas 1

D.0hat is a sales manual 1

E.0hat is Apprenticeship 1

-.0hat are sales contest 1

4 ar*s

".0hat is the !mportance of salesmanship1

#. 68plain different inds of salesmanship

?. 68plain the various methods of %otivating salesman

@. 0h$ there is a need to motivate the salesman 1


56/91

B.0h$ there is a need of controlling the salesman 1

D.68plain the steps in selling process.

E.0hat are the contents of a good training programme to salesman51

-.0hat do $ou mean b$ recruitment of salesman 1 3hat are the sources.

I.0hat is the need of training the salesman1

"(.0hat are the objectives of training the salesman1

"".0hat are the individual methods of training the salesman 1

"#. 0hat are the group methods of training the salesman 1

"?.0h$ there is a need to motivate the salesman 1e8plain

"@.0hat are the objectives of a good remuneration plan to salesman1

"B.0hat are the essentials of a good remuneration plan to salesman1

80 ar*s

". Anal$se various methods of sales forecasting

#. 68plain different methods of Compensating salesman

?. 0hat are the ;ualities of successful salesman1

@. 68plain the term recruitment and its sources

B. 0hat are the different methods of Training salesman

D. 0hat are the different methods of motivating salesman1

,- S.M.ST.+ BBM


57/91

BM 355D356 : HUMAN +.SOU+C. MANA .M.NT?.L.CT-,.

PAP.+ --: -N/UST+-AL +.LAT-ONS K LABO+ L. -SLAT-ONS

Blow U$ S'lla#us

U it - 18 )rs

- (ustrial +"latio s a ( Tra(" U io s? %eaning and 2efinition of !ndustrial 4elations,

Characteristics, Objectives, Three Actors of !ndustrial 4elations: 0orkers K their

organisations, 6mplo$ers K their organisations and overnment+ Approaches to

!ndustrial 4elations: /s$chological, Sociological, uman 4elations, andhian approach+

Causes of poor industrial relations, %easures for improving industrial relations or

Conditions for congenial industrial relations.

Trade union+%eaning K 2efinition of trade union, Fature or Characteristics, Objectives,

0h$ 3orkers join trade unions1, &unctions of trade unions, T$pes5Structure of trade

unions: Craft nion, !ndustrial nions, eneral nions and &ederations, istorical

6volution of Trade nion or 2evelopment of trade unionism in !ndia, /roblems and

Shortcomings of Trade nions in !ndia, %easures for strengthening Trade unions,

Objectives of !ndian Trade nions like A!T C, !FT C,


58/91

Case Stud$.

U it --- 18 )rs

Coll"%ti " Bar!ai i ! a ( Wor*"rsE Parti%i$atio i Ma a!" " t? %eaning K

2efinition of Collective ualit$ Circle+%eaning, Objectives, Organi ational Structure, Cs. >ualit$ of 0ork *ife+%eaning, %ajor issues in >0*, %easures or Techni;ues

for !mproving >0*.

Case Stud$.

U it -, 18 )rs

/is%i$li " a ( ri" a %"? %eaning of 2iscipline, Objectives of 2iscipline, T$pes of

2iscipline: /ositive or Self and Fegative or /unitive 2iscipline+ %eaning of !ndiscipline,

Causes of !ndiscipline: !nternal Causes and 68ternal Causes+ 2isciplinar$ procedure,

6ssential of a good disciplinar$ s$stem or /rinciples of !ndustrial 2iscipline. %eaning of

4ed ot+Stove 4ule and its features, Code of 2iscipline 3ith meaning and its principles.

6mplo$ee rievance+ %eaning of 6mplo$ee rievance, Causes of grievances: &rom

%anagement /olic$, &rom 0orking Conditions, &rom /ersonal %aladjustment+ %ethods

of nderstanding 6mplo$ee rievances: 68it !ntervie3, Opinion Surve$s, ripe


59/91

and Open 2oor /olic$+ rievance /rocedure or rievance 4edressal S$stem, /re+

re;uisites or 6ssential condition or /rinciples of a sound rievance /rocedure.

Case Stud$.

U it , 18 )rs

. $lo'"" W"l&ar" K So%ial S"%urit'? %eaning of 6mplo$ee 0elfare, Objectives or


60/91

i) 0rite an$ t3o uses of 68it !ntervie31

j) 0hat are the t$pes of Social Securit$ benefits1

k) 0hat is *ockouts1

l) State an$ t3o objectives of A!T C.

S.CT-ON?B

A sw"r a ' F-,. u"stio s: 4@5 >02

#. 0hat are the essential conditions for sound !ndustrial 4elations1

?. 68plain the various t$pes of strikes.

@. 2ifferentiate bet3een Adjudication and Arbitration.

B. 0hat are the principles of a sound grievance procedure1

D. 0hat are the principles of !ndustrial 2iscipline1E. 68plain the essential conditions for the success of collective bargaining.

-. 68plain the Coverage and benefits provided under the 0orkmen s Compensation

Act, "I#?.

S.CT-ON?C

A sw"r all u"stio s: 80@3 602

I. 0hat are the problems of !ndian Trade nion1 Suggest the measures forstrengthening Trade union in !ndia.

O4

68plain the /rinciples of !ndustrial 2iscipline. 0hat are the steps involved in

redressal of grievances1

"(. 68plain the machineries available for the settlement on !ndustrial disputes.

O4

68plain the various t$pes of 3elfare services provided in the organi ation.

"" a) 0hat are the forms of 3orkers participation in management1

b) Case Stud$.


61/91

,- S.M.ST.+ BBM

BM 355D356 : HUMAN +.SOU+C. MANA .M.NT?.L.CT-,. --

PAP.+ -- : -N/UST+-AL +.LAT-ONS K LABO+ L. -SLAT-ONS

u"stio Ba *

U it -

- (ustrial +"latio s a ( Tra(" U io s

Two Mar*s u"stio s

" 2efinition of !ndustrial 4elations.

# 2efine Trade nion.

? An$ t3o objectives of A!T C

@ 0hat is Craft nion1B 0hat is meant b$ /rimar$ Strike1

D 0hat do $ou mean b$ !ntra+mural functions of Trade nions1

.i!)t Mar*s u"stio s

" 2efine !ndustrial 4elations. 68plain the 4ole of the Actors of !ndustrial 4elations1

# 0hat are the measures for improving !ndustrial 4elations or conditions for Congenial

!ndustrial 4elations1

? 0hat are the objectives of Trade unions1

@ 0h$ do 3orkers Join Trade nions1

Tw" t' Mar*s u"stio s

" 0hat are the Objectives of !ndustrial 4elations1 68plain the causes of /oor !ndustrial

4elations.

# 2efine Trade nion. 0hat are the &unctions of Trade nions and e8plain the problems

of Trade nions.

U it --

- (ustrial /is$ut"s

Two Mar*s u"stio s

" 0hat do $ou mean b$ !ndustrial 2ispute1


62/91

# 0hat is Strike1

? 0hat do $ou mean b$ herao1

@ 2efine *ock+out.

B 0hat do $ou mean b$ =oluntar$ Arbitration1

D T3o objective of !.*.C.


" 0hat are the different forms of !ndustrial 2isputes1

# 0hat are the functions of *abour 0elfare Officer1

? 0rite a note on %odel Standing Orders.

@ 0rite a note on 0orks Committees 3ith functions.


" 0hat are the Causes of !ndustrial 2isputes and 0hat are the preventive measures of!ndustrial 2isputes1

# 0hat are the methods of Settlement of !ndustrial 2isputes1

U it --- Coll"%ti " Bar!ai i ! a ( Wor*"rsE Parti%i$atio i Ma a!" " t

Two Mar*s u"stio s

" 0hat are the t3o stages of Collective ualit$ Circle1


" 0hat are the essential conditions for the Success of Collective


63/91

# 2efine 0orkers /articipation in %anagement. 0hat are the 2ifferent &orms of 0orkers

/articipation in %anagement1

U it -,

/is%i$li " a ( ri" a %"

Two Mar*s u"stio s

" 2efine 2ismissal.

# 2efine la$+off.

? 0hat do $ou mean b$ /ositive Aspect of 2iscipline1


" 0rite a note on 4ed ot Stove 4ule.

# 0hat are the causes of rievances1

? 0hat are the causes of !ndiscipline1@ 0hat is meant b$ emplo$ee !ndiscipline1 2iscuss the causes of indiscipline.

B 0hat are the t$pes of /unishments1


" 0hat do $ou mean b$ rievance /rocedure1 68plain the %odel rievance /rocedure.

# 0hat do $ou mean b$ emplo$ee indiscipline1 2iscuss the causes of indiscipline.

U it ,

. $lo'"" W"l&ar" K So%ial S"%urit'

Two Mar*s u"stio s

" 0hat are the t3o benefits of 6mplo$ees /rovident &und Act1

# State an$ t3o benefits under %aternit$


64/91

O#


65/91

C" tral Sal"s A%t 1J56: %eaning, Constitutional /rovision, 2efinitions, /rinciples

2etermining the nature of Sale, 4egistration of 2ealers, 4ate of CST, &orms to be

availedN /roblems on Computation of Turnover and CST.

C" tral .G%is" /ut' : Fature and meaning, kinds of duties Acts,


66/91

O#uestion)

c. Je3eller$+meaning '# %ark >uestion)

d. achts, uestion)

f. Cash in hand+'# %ark >uestion)

B. Scope of liabilit$ to 3ealth ta8 or !ncidence of Ta8+'# %ark5- %arks >uestion)D. /"" "( Ass"ts : '# %ark5- %arks >uestion)

a. Asset transferred to spouse '# %ark >uestion)

b. Asset held b$ minor child '# %ark >uestion)

c. Asset transferred to a /erson or AO/ '# %ark >uestion)

d. 4evocable transfer of Asset '# %ark >uestion)

e. Asset Transferred to son s 3ife '# %ark >uestion)

f. Asset Transferred to a person or AO/ for the benefit of son s 3ife '# %ark

>uestion)

g. !nterest in &irm or AO/ '# %ark >uestion)

h. Converted /ropert$ '# %ark >uestion)

i. Transfer b$ means of uestion)


67/91

k. ouse from a co+operative Societ$ etc '# %ark >uestion)

l. uestion)

E. .G" $t"( Ass"ts : '# %ark5- %arks >uestion)+

a. /ropert$ held under Trust '# %ark >uestion)

b. !nterest in Co+parcener$ propert$ '# %ark >uestion)

c. one uestion)

e. Assets of !ndian 4epatriate '# %ark5- %arks >uestion5 - marks /roblem)

-. 2ebts O3ed+ meaning '# %ark >uestion)

I. =aluation of Assets+=aluation b$ =aluation Officer '# %ark >uestion)

10= ,aluatio o& i o a#l" Pro$"rt':a. uestion5 - marks

/roblem)

"". =aluation of Assets of uestion5 - marks5#( marks

/roblem)

"?.=aluation of Je3eller$ '# %ark >uestion)"@. =aluation of other Assets '# %ark >uestion)

"B.Computation of Fet 0ealth and 0ealth Ta8 '# %ark5- %arks >uestion5 -

marks5#( marks /roblem)

"D.4ate of 0ealth Ta8.

"E./roblems on Computation of Fet 0ealth and 0ealth Ta8 '#( marks /roblem)

u"stio &ro t)is U it

T)r"" 8 marks ;uestions

One - marks problem on valuation of Assets or !nterest in partnership &irm or

e8empted assets of !ndian repatriate

One - marks theor$ ;uestion if re;uired.


68/91

One5T3o #( marks problem on Computation of Fet 0ealth and 0ealth Ta8 and or

!nterest in partnership &irm

UN-T -- 18 )rs

S"r i%" TaG:

". %eaning and definition '# %ark >uestion)

#. uestion)

@. Ta8able territor$ '# %ark >uestion).

B. 2eclared Service '# %ark >uestion)

D. 6ssentials for its *ev$ '# %ark >uestion)E. Computation of =alue of Services and Service Ta8, abatement '# %ark5- marks

>uestion),

-. 68emptions from Service Ta8+ eneral 68emptions to small service providers '#

%ark5- %arks >uestion)

I. /oint of ta8ation '# %ark >uestion)

"(. 2iscussion on "( Ta8able Services 7

a. Advertisement Agenc$ '# %ark5- %arks >uestion5- marks /roblem)

b. uestion5 - marks /roblem)

c. /racticing Chartered Accountants Compan$ Secretaries, Cost Accountants

Services '# %ark5- %arks >uestion5 - marks /roblem)

d. Courier Services '# %ark5- %arks >uestion5 - marks /roblem)

e. Commercial Coaching and Training '# %ark5- %arks >uestion5 - marks

/roblem)

f. %andap eepers '# %ark5- %arks >uestion5 - marks /roblem)

g. Outdoor Catering '# %ark5- %arks >uestion5 - marks /roblem)

h. %anagement, %aintenance K 4epair Services '# %ark5- %arks >uestion5

- marks /roblem)

i. Tour Operators Services '# %ark5- %arks >uestion5 - marks /roblem)


69/91

"". /roblems on computation of Ta8able Service and Service Ta8 on these "(

services '- marks /roblem).


T3o # marks ;uestion

One - marks problem


UN-T --- 18 )rs

- (ir"%t TaG"s:

". %eaning '# %ark >uestion)#. 2istinction bet3een direct and indirect ta8es '# %ark5- %arks >uestion).

?. 9ar ata*a ,alu" A(("( TaG A%t 8003:

a. !ntroduction

b. 2efinitions+

uestion), agriculture, agriculturist, 3orks contract, $ear, casual trader,

place of business '# %ark >uestion), sale '# %ark5- marks >uestion),

turnover, total turnover, ta8able turnover '# %ark5- marks >uestion),

c. 4egistration '# %ark5- %arks >uestion)

d. !ncidence and *ev$ of =AT '# %ark5- %arks >uestion)

e. !nput Ta8, Output Ta8 and Fet Ta8 '# %ark >uestion)

f. Schedules and 4ates thereof '# %ark >uestion)

g. %aintenance of Accounts and 2ocuments '# %ark5- %arks >uestion)

@. /roblems on Computation of Turnover and =AT '#( marks /roblem).



One - marks theor$ ;uestion if re;uired

One #( marks problem


70/91

UN-T -, 18 )rs

C" tral Sal"s A%t 1J56:

". %eaning

#. Constitutional /rovision '# %ark >uestion)

" 2efinitions+ appropriate state '# %ark >uestion), dealer, '# %ark5- marks

>uestion), registered dealer '# %ark >uestion), sale+'# %ark5- marks >uestion),

business, place of business, goods, declared goods '# %ark >uestion) Turnover

'# %ark5- marks >uestion),

?. /rinciples 2etermining the nature of Sale '# %ark5- %arks >uestion),

@. 4egistration of 2ealers '# %ark5- %arks >uestion)B. 4ate of CST '# %ark >uestion)

D. , &orms to be availed C, &, , 6! K 6!! '# %ark5- marks >uestion)

E. 68emptions from CST. '# %ark5- %arks >uestion)

-. 2eclared goods '# %ark5- marks >uestion),

I. CST and =AT distinguished '# %ark5- marks >uestion)

"(. /roblems on Computation of Turnover and CST '#( marks problem)

u"stio &ro t)is To$i%

One5t3o # marks ;uestions



C" tral .G%is" /ut' :

"". Fature and meaning '# %ark >uestion)

"#.Acts+ '# %ark >uestion)

"?.uestion)

"B.kinds of e8cise duties '# %ark5- %arks >uestion)

"D.Conditions for the lev$ of C62 '# %ark5- %arks >uestion)


71/91

"E.classification of goods '# %ark >uestion)

"-. Assessable =alue meaning and computation '# %ark5- %arks >uestion)

"I.Central 68cise =aluation 4ules, #((( '# %ark >uestion)

#(.!nclusions in and e8clusions from Transaction =alue '# %ark >uestion)

#". C6F=AT and C6F=AT Credit and computation '# %ark5- %arks >uestion5-

marks /roblem)

##./roblems on computation of A= and C62 '# %ark5- %arks >uestion5 - marks

/roblem)

u"stio &ro t)is To$i%

One5t3o # marks ;uestions

One - marks theor$ ;uestion if re;uired.One - marks problem


Three # marks ;uestion


One - marks problem


UN-T , 18)rs

Custo s /ut':

". Act '# %ark >uestion)

#. 2efinitions+import, importer, e8port, e8porter, person+in+charge, uestion)


72/91

@. /rohibition of !mportation and 68portation of oods '# %ark5- %arks >uestion)

B. *ev$ of Customs duties '# %ark >uestion)

D. 2ate for determination of rate of dut$ and tariff valuation of imported goods

E. 68emption from Customs '# %ark5- %arks >uestion)

-. =aluation for Customs oods '# %ark5- %arks >uestion)

I. 4ate of 68change for valuation of goods '# %ark5- %arks >uestion)

"(. !nclusions in and 68clusions from Customs5Assessable =alue '# %ark5- %arks

>uestion)

"". !mportant pricing terms in international trade '# %ark >uestion)

"#. /roblems on Computation of Assessable =alue and Customs 2ut$ '- marks

/roblem).




One - marks problem

.

Total Hours: 60

u"stio s &ro t)" " tir" S'lla#us

T3o # marks ;uestions each from !!, !!! and = units

Three # marks ;uestions from nit ! and !=

One - marks problem each on Service Ta8, 68cise 2ut$ and Customs

2ut$

One - marks problem on =AT or CST 'on identification5Stating the

ta8abilit$ position of the goods5transactions 3ith reason)

One - marks theor$ ;uestion each from !! != '68cise 2ut$) and = unit

One #( marks problem from nit !+ Computation of Fet 0ealth and

0ealth Ta8

One #( marks problem on Computation of Turnover and =AT *iabilit$

One #( marks problem on Computation of Turnover and CST *iabilit$


73/91

One "( marks problem from nit ! on Computation of !nterest in /artnership

&irm or =aluation of 10>= U/UP- /-ST

JJ01654183

A (

S t= +.,ATH-

H"a( o& ("$art " t o& Co "r%" a ( Ma a!" " t

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TaGatio --

MO/.L U.ST-ON PAP.+S"%tio A


74/91

A sw"r a ' T.N o& t)" &ollowi ! i o " or two s" t" %"s "a%):

1= a=0hat is =aluation 2ate1

b. 4esidential house o3ned b$ a compan$ is allotted to a part+time director 3hose

salar$ is ",((,(((

p.a. State 3hether it is ta8able in the hands of compan$

c. State the 3ealth ta8 rules for ta8abilit$ if %otor Cars1

d. %r. A is engaged in the business of gro3ing and selling tea. !s he a dealer under

=AT Act1

e. %r. A is a professor in a college and has no other business. e bu$s a car from

oa for o3n use. e

3ishes to sell the same for 4s.# lakh. =AT is @R on first sale. Compute the

turnover and the ta8under =AT Act.

f. %r. A of


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" Ta8ation Consultanc$ &ees @,#D,#B(

# 4emuneration for Account Services ","#,ID(

? Statutor$ Audit &ees #,DB,E((

@ Certification &ees ",@B,D((

B 4emuneration as !nternal Auditor job performed in a public limited compan$

",B-,?((

D &ees for appearing in appeals ",@E,@((

E %r. upta also teaches at a Coaching Centre as visiting facult$ ",@?,#((

%r. upta also got re+imbursed out of pocket e8penses on actual basis from his clients

-B,I((. e has also incurred total e8penditure of ?,"B,((( as establishment e8penses

of his office during the perid.Calculate the value of Ta8able Service and also the Service Ta8 pa$able thereupon. %r.

upta charges service ta8 separatel$ in the bills raised hence the above receipts are

not inclusive of service ta8.

?. A compan$ imported a machine from 6urope. &rom the follo3ing information

determine the Assessable =alue for Customs 2ut$.

Cost of machine but it does not include the follo3ingN #B,((( 6uro

". The importer sent the goods to the e8porter for the machine. !t 3as usedin manufacturing the machine. ",((,(((.

#. 2esign and development e8penses incurred outside !ndia B,((( 6uro.

?. Technical fees paid to the e8porter after import of machine @,((( 6uro.

@. !nstallation charges of machine in factor$ B(,(((.

B. /acking charges B(( 6uro

D. Transportation charges ",((( 6uro.

E. !nsurance premium paid in !ndia B(( 6uro.

-. Transportation and !nsurance charges from port to factor$ "(,(((.

I. 68change rate declared b$ the


76/91

@. A compan$ manufactured and sold ",((( cars during the financial $ear #("@+"B. The

price of the car is #,((,((( each and e8cise dut$ and sales ta8 are charged

separatel$.

&rom the follo3ing information determine the Central 68cise 2ut$ pa$able:

". The compan$ purchased input -,((,((,(((. !t includes basic e8cise dut$

",((,((,(((.

#. The compan$ purchased capital goods during the financial $ear "(,((,((,(((. !t

includes basic e8cise dut$ ",#(,((,(((.

?. On car basic e8cise dut$ is charged "#R and P ?R 6ducation Cess thereupon.

B. State the ta8abilit$ position of the follo3ing goods 3ith reason:

" Sale of coffee po3der of #,B(,(((# Sale of tamarind, chillies and 3et dates for @,((,(((

? Sale of rice, soji, ghur, dal, grains, onion, potato, garlic, beaten rice, 3heat flour and

3heat and rice for "#,((,(((

@ Cans, bo8es and tanks used as packing material sold -,((,(((

B


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?. *and in rban area 'held as stock+in trade since #("(, construction 3ill be

Commenced during June, #("@) @I,B(,(((

@. %otor cars 'not being held as stock+in trade) "",?(,(((

B. Je3eller$ 'not being held as stock+in+trade) "-,((,(((

D. Aircraft ",B-,((,(((

E.


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v. Sale to a registered dealer of Jaipur '4ajasthan) for resale on &orm C of such goods

3hich are given his registration certificate ' ross ta8 rate is -R in the state)

?,(D,(((

vi. Sale of 2eclared goods to unregistered dealer of ondia '%aharashtra) -,@(,(((

'The rate of ta8 on such goods is BR in the state and the customer returned goods

3orth 4s.@#,((( 3ithin si8 months)

vii. Sale to a registered dealer of Angul 'Orissa) of such undeclared goods 3hich have

not been given in his registration certificate ' Ta8 on such goods in the state is -R)

#,@?,(((

viii. Sale of goods to arachi '/akistan) '4ate of ta8 in the state is BR) -,((,(((

i8. Subse;uent sale during inter+state trade 'gross rate of ta8 in state is "?R -,((,(((

8. 68port to Japan ",D(,(((2etermine the ross turnover, ta8able turnover and ta8 pa$able under Central Sales

Ta8 Act. Ta8 include in the selling price.

11= &rom the follo3ing details provided b$ a dealer at


79/91

"# Sale of spices @,B(,(((

"? /urchase of declared goods from a registered dealer at


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< B,((,((( *and in urban area

C B,((,((( '",-(( s;. meter) -,((,(((

*oans for purchasing: %otor cars '0.2.=.) ?,B(,(((

old ?,((,((( old "(,((,(((

4ural land ",((,((( 2ebtors ",B(,(((

Creditors ",((,((( Stock+in+trade ",((,(((

*oan for 3orking capital ",B(,((( Cash5


81/91

"E. ive the meaning of Assessable value."-. State the rate of interest pa$able on dela$ed pa$ment of dut$."I. 0hat do $ou mean b$ specific custom dut$1#(. 0ho is adjudicating authorit$1#". ive the meaning of coastal goods.

##. ive the meaning of customs area.#?. 0hat do $ou mean b$ dutiable goods1#@. ive the meaning of foreign going vessel or aircraft.#B. ive the meaning of goods under Customs Act.#D.2efine Shipping


82/91

BE. !ndicate 3hether the follo3ing residential house ta8able under 3ealth ta8.

4esidential house o3ned b$ the compan$ allotted to one of its officer 3hose

salar$ is 'a) 4s.@",DDD p.m. and 'b) 4s.@",DEE p.m..B-. State the asses 3hich are e8empt from 3ealth ta8 in the hands of !ndian

repatriate.BI. 0rite a note on net 3ealth and valuation date.D(. 0hat do $ou mean b$ outdoor catering1D". 0hat do $ou mean b$ turnover under CST Act1D#. 0hat is the importance of &orm 9 in Central Sales Ta81D?. State the interest on dela$ed pa$ment of service ta8.D@. 0ho can avail input ta8 credit1DB. Can input ta8 credit be carried for3ard1DD. 0hat do $ou mean b$ voluntar$ registration under =AT1DE. 0ho is liable to register under =AT1D-. 68plain the meaning of Sale+in+Transit.DI. o3 do $ou lev$ e8cise dut$ based on %4/1E(. 0ho is a %antap keeper1E". 0rite a note on tour operators.E#. 0rite a note on general e8emption to small service providers.E?. 0rite a note on practicing C.A services.E@. 0hat do $ou mean b$ &.O.


83/91

IE. 0hat do $ou mean b$ asset under 3ealth ta81I-. State the rate of 3ealth ta8 and ma8imum amount e8empt from 3ealth ta8.

4 ar*s u"stio s2

". 0rite a note on inclusions and e8clusions in Assessable value under valuation

rules.#. 2iscuss the high lights of C6F=AT scheme.?. 2istinguish bet3een SST and CST.@. 68plain the procedure for registration of a dealer u5s E of CST Act.B. 68plain briefl$ advantages and disadvantages of service ta8.D. 2efine and e8plain ta8able service. State the essentials for the lev$ of service

ta8.E. 0hat is custom dut$1 %ention special t$pes of import duties.-. 0hat are the e8clusions and inclusions 3hile valuing ta8able services1I. 68plain the assets e8empt from 3ealth ta8."(. 0hat do $ou mean b$ deemed assets. %ention various deemed assets in the

3ealth ta8."". 68plain the difference bet3een 68cise dut$ and customs dut$ and Central Sales

Ta8."#. 68plain different t$pes of central e8cise dut$."?. 68plain the importance and dra3backs of customs dut$."@. 68plain different t$pes of customs dut$."B. o3 3ould $ou determine the assessable value of goods for computation of

customs dut$1"D. 68plain the different methods of determination of price of imported goods under

the customs valuation."E. o3 do $ou value immovable propert$ and interest in the firm for 3ealth ta8

purpose1"-. 0rite a note on net maintainable rent."I. 0rite a note on provisions of 3ealth ta8 Act regarding assets held b$ minor child

and assets of !ndian repatriates.

u"stio Ba * $r"$ar"( #':

S t= +" at)i

H"a( o& t)" /"$art " t o& Co "r%" a ( Ma a!" " t

S)r"" /" i Coll"!"


84/91

Ma !aluru=048>?881831I

K

9+-SHNA BHATAsso%iat" Pro&"ssor i Co "r%"

o t= First ra(" Coll"!"

9A+9ALA?5I>10>= U/UP- /-ST

JJ01654183

BM 355D356? BAN9-N AN/ -NSU+ANC. MANA .M.NT 7 .L.CT-,.

Pa$"r --? -NSU+ANC. AN/ +-S9 MANA .M.NT

BLOWNUP SYLLABUS

U it - 18 )rs

- tro(u%tio to +is* a a!" " t? Overvie3 of 4isk+ Concept of 4isk+ 4isk =s

ncertaint$+ 2efinition of 4isk. *oss+ /erils. a ards+ /h$sical a ards+ !ntangible

a ards 'moral ha ards+fraud, moral ha ards indifferences, societal ha ards) T$pes

of 4isk+ &inancial and Fon financial risks, !ndividual and group risks, pure and


85/91

speculative risk, static and d$namic risks, ;uantifiable and non ;uantifiable risks,

credit risks, interest rate risk, price risk. 4isk management, 2efinition, meaning, 4isk

management /rocess+ 4isk !dentification, 4isk Anal$sis, Selection of Techni;ues+

4isk Control, 4isk &inancing, /eriodic 4evie3.

U it -- 18 )rs

- tro(u%tio to Mar*"t +is* a ( - t"r"st +is*? M"a i ! o& (uratio K rat" ris*?

/"ri atio s 7 %eaning and features, t$pes of derivatives ? for3ards, futures, options,

s3aps etc., &or3ards+ %eaning, futures, advantages disadvantages, valuation.

&utures ? meaning, trade mechanism, features, &utures and &or3ards differences+

uses of futures, t$pes of futures+ stock futures, inde8 futures, commodit$ futures,

interest rate futures and currenc$ futures. Settlement of futures. Arbitrageopportunities in futures. %argins+ margin account, initial margin, marking to mark,

mark to market margin, maintenance margin, margin call, variation margin. S3aps+

meaning, features, t$pes+ interest rate s3aps, mechanics of interest rate s3aps+

volatilit$ of interest rate s3aps+ currenc$ s3aps+ valuation of currenc$ s3aps,

commodit$ s3aps, e;uit$ s3aps. Options+ meaning, features, t$pes of options+ call,

put 6uropean, American, double, in the mone$, out of mone$, at the mone$ stock,

inde8, and intrest rate option. Settlement of options.

U it --- 18 )rs

- tro(u%tio to - sura %" + %eaning and scope of !nsurance, /rinciples of

!nsurance, 6ssentials of !nsurance Contract. T$pes of !nsurance + *ife !nsurance,

eneral !nsurance+ &ire, %arine, %iscellaneous+ Aviation insurance, project

insurance, 6ngineering insurance, liabilit$ insurance, burglar$ insurance, personal

accident insurance, fidelit$ guarantee insurance, business insurance, live stock

insurance and others. &unctions of !nsurance Compan$ departments. Structure of

!nsurance !ndustr$, %ajor pla$ers of !nsurance !ndustr$+ *ife insurers and non life

insurers under public sector and private sector + economies of !nsurance

business5value chain anal$sis, 4egulation of !nsurance and !42A+ duties, po3ers

and functions.


86/91

U it -, 18 )rs

- sura %" Pro(u%ts a ( Pri%i ! ? Terminolog$ and basic concepts, life insurance,

&ire polices, marine polices, design and development of life and non+life !nsurance

products. Stages of ne3 product development. nder3riting+ definition, the trade off,

T3in guiding principles, basis of under3riting+ Objectives and principles behind

under3riting+ under3riting life and non+life insurance business+ introduction to pricing+

/ricing and 4ating procedure+ /ricing objectives+ t$pes of rating Class and merit.

U it , 18 )rs

Clai s Ma a!" " t ? !ntroduction to claims management+ claim settlement in

eneral !nsurance+ eneral uidelines for settlement of claims in case of &ire!nsurance, %arine !nsurance, /ersonal Accident !nsurance etc.+ Claims management

in *ife !nsurance+ %aturit$ claims 7 'documents re;uired and settlement)+ death

claims+ implementation and monitoring of claim s$stems.

Total Hours? 60

Boo*s &or +"&"r" %":

" &undamentals of !nsurance + 2r. / upta

# !nsurance %anagement + Anand angul$

? !nsurance and 4isk %anagement + 2r. / upta

@ 4isk %anagement and !nsurance + 0illiam, Smith and oung

B /rinciples of 4isk %anagement and !nsurance + eorge 6 4ejda

D Options and &utures + =ohra and


87/91



u"stio #a *

nit !

Section A '# marks)

" ive the meaning of uncertaint$.# 2istinguish bet3een risk and uncertaint$.? ive an e8ample for risk financing.

Section < '- marks)" 68plain different t$pes of risks.# 68plain various sources of pure risk? 68plain various sources of risk.

Section C '#( marks)" 2efine risk. 68plain the t$pes of risks.# 0hat do $ou mean b$ 4isk management1 68plain the process of risk

management.

nit !!

Section A '# marks)

" ive the meaning of interest rate s3ap.# 0hat is a future contract1? 0hat is an e;uit$ s3ap1@ 0hat is for3ard contract1B 0hat is the nature of American option1

Section < '- marks)

" 2istinguish bet3een for3ard contracts and future contracts.# 0hat are options contracts1 68plain the factors determining option price.? 0hat are s3aps1 0hat are its features1@ 0hat do $ou mean b$ derivatives1 0hat are their uses1

Section C '#( marks)" 0hat are option contracts1 68plain the factors determining option price.# 0hat are futures contracts1 68plain different methods of settlements of future

contracts.? 68plain the mechanics of interest rate s3ap 3ith an illustration. 0hat are the

uses of interest rate s3aps1


88/91


89/91

nit =Section A '# marks)

" ive the meaning of vo$age polic$.# ive the meaning of pro8imate cause in !nsurance.? 0hat are maturit$ claims and death claims in life insurance1

Section < '- marks)

" 0rite a note on fire insurance claims.# 2efine marine polic$. 68plain different t$pes of marine policies? 0rite a note on fire insurance claims.

Section C '#( marks)" ive a detailed account of claims management in life insurance.# ive the meaning and features of life insurance, fire insurance and marine

insurance.

? 68plain the general guidelines for settlement of claims.



MO/.L U.ST-ON PAP.+Ti ": 3 Hours MaG= Mar*s: 180

S"%tio A2

Ans3er an$ ten of the follo3ing ;uestions 'T3o marks each) '#8"(Q#()

". 'a) ive the meaning of uncertaint$.

'b) ive an e8ample of risk financing.

'c) 0hat is for3ard contract1

'd) ive the meaning of interest rate s3ap.

'e) 0hat is 4einsurance1

'f) State an$ four po3ers of !42A.

'g) 0hat is double insurance1

'h) 0hat is &air /remium1

'i) 0hat is Strike price1

'j) ive the meaning of =o$age polic$1


90/91

'k) ive the meaning of pro8imate cause in insurance.

'l) State an$ one difference bet3een risk and uncertaint$.

S"%tio B

Ans3er an$ five of the follo3ing ;uestions '- marks each) '-8BQ@()

#. 68plain different t$pes of risks.

?. 2istinguish bet3een for3ard contracts and future contracts.

@. 0hat do $ou mean b$ derivatives1 0hat are their uses1

B. 0hat are S3aps1 0hat are its features1

D.


91/91

2efine under3riting in insurance1 2iscuss under3riting in life and non life

insurance.

VVVVVVVVVV

vi sem bbm blownup syllabus

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