No.
of Pages:4 GACR
+3, 5th SEMESTER EXAMINATION-2019
(COMMERCE)
Sub: Corporate Accounting Full Marks: 80
Paper: CORE-XI Time: 3 Hlours
Auswer the questions as per instruction.
Thefigure in the right hand margin indicate marks.
Question No. I is mandatory. Answer any 4 question Jron Q.2-8.
1. Answerany EIGHTin brief.
2x8
What is share?
(bWhat is Right share?
()What is disposal of profit?
(What is Average profit?
(What is Super profi?
DWhat is Amalgamation?
(What is internal reconstruction?
(h) What is General Reserve?
(iWho are unsecured Creditors2
What is liquidation?
Answer any FOUR questions.
2A limited company issued a prospectus inviting [16)
applications for 200 equity shares of Rs. 10 each at a
per share payable as follows.
premium of Rs. 2
On application Rs. 2 2
Onallotment Rs. 5(including Premium)42-)
On 1st call Rs .3
On 2nd &Final call Rs.22
Applications were received for 300shares & pro rata
allotment was made on the applications for 2408
(P.T.O..)
12
shares. Money overpaid on applications was employed
on accoun! of summ dye on allotment
P-ralawereboec )(cellt ano9ntay
Pawan to whom shares allottcd fibled to pay
the allotment money &on his
subspquent failure to pay
the Ist call his shares were forefeitod Pramod, the holder
of 60 shares failed to pay the two calls and his shares
were forfeited after the 2nd call,
40 70t PR
ofthe shares forfeited. 8o shares were sold to Ankur
credited as fully paid RS[11/ per share, the whole of
Pawan's share being included
Pass the necessary entries &Prepare the cash book of
the compiny.
3. Explain the followings 4x4
(a) Provision &Reserve
b)Reserve fund
(c) Capital Reserve
(d) Buy Back of shares
The following purticulars are available in respect of the [161
husiness carried on by wise head
0Capital employed Rs. S0.000.
Gi) Trading result 1989 profit 12200 1990 profit 15000,
1991 loss 2000,1992 proft Rs. 21000 s r e o
(i) Market rate of interest of investment 86
on capital invested in
the business 2
iv) Rate of risk
the
(V) Remuneration from altermative cmployment of
Rs. 3600 p.a.
proprietor (Gif not crgaged im business)
compute the value of goodwill on
You are required to
of 3 years purchase of super profif of the
the busis
business calculated on the avernge profit of the fast fior
years
5. ALtd.&B1.td. were amalgamated on & from 1st Aprilrt6
2016.Ancw company CEtdwas fomed to takeover the
business of the existing companies. fhe B/S ofALd&
BLtd as on 31st Mar 2016
are given below. fin lakhs)
Liabilities N.ad Btd Asscts
Share capital-Eq shares R00 750 Lanl&ildi 500 400
off00 cach Plat&mchinery 350250
12 perfomance, shuire 300 200 Evestnents 150 50
of 100 cach Stock 350 250
Reserve& Surphs 25030
Sundry Dehtors
Revalation Res 150 100 AlsReeinale 50 50
Gen Res 170150 Cash&Bonk 300 200
Reserve 50
PLAC 50 30
10% debenture @100 each60 30
Sundry creditor 270 120
Bllspuyible 150 70
2000 1500 2000 1500
Additional information-
9 Dehenture holders (10%)ofALtd& B1td discharged
were
byCELtd issuing suchnumber of its 15% Debertures of Rs
100/-cach so as to miintain the stme armount of interest
(i) Preferenice share holders of the two compsonies are issued
cquivalentnumber of 15% preference shares of Ctd at a
of155hpershare (face value Rs 100)
(ii)CLtd will isstue Sequity shares for cach equity shares of
ALtd&4cguity shares for cnch equity shares of Bltd. the
sharesiare to be issucd @30 cach havinga face valoe Rs of
10-per share.
(PTO
141
be maintained tor 41more years.
(V) Investment reserve is to
(Reserve &P/AL balance)
1st April 2016
Prepare the balance sheet of CLtd a s on
the basis
alter the Amalgamation has been carried out on
o1Amalgamation in the nature of purchase.
modes
. What doyou mean by liqudation? Discuss various |16]
o1 liquidation of conupany
XCoLtd. went into voluntary liqudation on IstApril 2018.
1he lolloWing balances are extracted trom its books on
[16]
that date.
BALANCE SHEET
1iabilities Amount Assets Amount
24000 Equity shares ol Mechanerkl,8D,0m)90000
Rs 10 cach 24q000 1ease hold properties 120000(, 8
Debertures (secured by Stock (6 bO0 3000
tloating charge) 150000 Debtors ( 140uD) 150000
Bank overdraft S4000 Investments 12.000 18000
Creditors 60000) Cash in Hand 3000
L 2 0 000
D PLAC
S040001 504000
The Bank ovedraft is secured by deposit of title deeds of
leasehold proporties. There were preferenual creditors
of Rs 3000 which were not included in ereditors Rs
Matkinny OUDLeaLtheld180
60000.
Prepare statemeht of affairs to be submitted to the
meeting of members/creditors.
8 What is preference share? Diseuss various types of 16
prelerence shares?
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Nan2u
No. of Pages: 2 GACR
+3, 5th SEMESTER EXAMINATION-2019
Sub:
(COMMERCE)
Principle of Marketing Full Marks: 80
Paper: CORE-XII Time: 3 Hours
Answer the questions as per instruction.
The figure in the right hand margin indicate marks.
Question No. I is mnandatory. Answer any 4 question from Q.2-8
1. Answer any EIGHT in brief.
State the features of marketing.
What is consumer belhaviour?
(C) What is market segmentation?
(What is product width?
What is Skimming price
OWhat do you mean by discount?
gWhat do you mean by channels of distributions?
bWhat is retailing'?
) What is e-retailing?
What is Rural market?
Answer any FOUR questions.
Environment? Explain its main
2 What is marketing
dimensions.
its stages
What is meant by product life cycle? Explain
3 with examples.
4. Differentiate between
Sales Promotion
(a) Advertising &
Public Relations.
(b) Publicity &
121
5 Retailing seenario in lndia is undergoing continuous lo
changes, Discuss.
Rural markets tomorrow's markets in India. Do
are
116
you think sO? What are its implications for the marketerS
. What do you mean by social marketing. Discuss itS 16
relevance in modern marketing.
Write notes on 14x4
(a) Tele-marketing
(b) Store && Non-store based retailing
(C) Promotion Mix
(d) Branding & leveling
-x--N*
No. of Pay:2 GACR
+3, 5h SEMESTER EXAMINATION-2019
(COMMERCE)
Sub: Financial Markets, Institutions& Services Full Markas: 0
Paper: DSE-I Time: 3 Hours
Answer the questions us per insiruction
TheJigure in the right hand mnargin indicate mark.
Question No. I is mandatory, Answer any 4 question Jrom 9,2-8
1. Auswer any EIGHT in brie.
2x8
(a) What is Now ofmatrix?
oWhat is commercial paper?
(What is zero interest coupon bond?
What do you mean by debt marke?
hefine insurance.
OWhat do you understand by merchant banking?
What is underwriting
(h) What is letter of credit?
GiWhat is Credit rating'?
-eline leasing
Answer any FOUR questions.
2Discuss the role & functions ofa financial market. [16
What is capital market? Discuss its objectives & (16)
importance.
KWhat do you mean by debt market? Discuss its main
[16)
features,
What are the features ofcontract of insurance? Discuss
[16
various types ofcontract of insurance?
(P.T.O..)
21
6. Write notes on
(a) Development Financial institutions
(b) Merchant banking in India
What do you understand by the term financial services? [16
Explain the characteristics ofsuch services.
8. Explain the following terms.
(a) Bank Guarantee 4x4
(b) Counseling
(c) Direct leasing
(d) Types of factoring
--X--
No. otPages:4 GACR
+3, 5th SEMESTER EXAMINATION-2019
(COMMERCE)
Sub: Financial Statement Full Marks: 80
Paper: DSE-II Time: 3 Hours
Answer the questions as per instruction.
Thefigure in the right hand margin indicate marks
Question No. 1 is mandatory. Answer any 4 question from Q.2-8.
1. Answer any EIGHT.
2x8
What is meant by statement of retained earnings?
(bWhat is meant by "true and fair view" in relation to
financial statement?
oWhat is vertical analysis?
What do you mean by common-size statement?
(e) What are the key questions in assessing liquidity?
() How interest converage ratio is calculated?
(escribe stand and deviation.
(bWhat is bivariate analysis?
i ) Name the six capitals used in integrated reporting
frame work?
(i)What is the difference between traditional report and
integrated report?
Answer any FOUR questions.
Accounting ratios are mere guides and complete
reliance on them in decision making is suicidal.
[lE
Elucidate.
Who are the users of financial statements? Discuss [1e
how financial statements are useful them?
(P.T.O
121
Comparative statement of profit and loss of Sinu Ltd
for the year cnded as at 31st March, 2017 and 2018. [16)
Complete the missing figure
Paraticulars Note 31.03.17 31.03.18 Absolute Percentage
No. ehange change
Cincrease inerease/
decrease) deerease)
LRevenue fiom 4.20,000 8,00,000 2eu9048
operations (Net
sles)
ilixpenses
(a) purchases of
2.50000 24SD 0D 2,00,000 80.00
stock in trade
(b)Change in
tnvertories of 50.000 50,000
stock in trde
(c)Other expenses 30,000 40.000 10,000 33.33
Total Expenses 3.30,000 5,40,000 2,10,00063.64
ii. Profit before Tax 90,000 2.60,000 1,70.000 188.89
i-i1)
iv. Less income tax 27,000 78,000 210188.89
VProlitafer Tas 63.000 1.82,0002l0D 188.89
(i-1v)
univariate and
5 What is the difference between [161
discuss the uses and
multivariate analysis? Also
limitations of multivariate analysis.
Calculate the following ratios from the infomations [16
given below
i)Current Ratio (i) Quick or liquid ratio
131
(ii) Inventory tumover (ivAanpd collection period
()Proprictors funds to liabilities
BALANCE SHEET
Liabilities Amount Assets Ammunt
Share Copita 2.00.000 CGiood will 1.29,000
Reseves and suphus 58.000 Plant &machinery Sa.oo0
Debentures 1.00.000 Stock 80,009
Creditors 40,000
Debtors 45.0090
Blls puyable 20.000 Cauh 17.000
Cxher curent liahilities 2,000 Misc.current assets8.000
4,20,000 4.20.000
Credit sales for the year Rs. 4,00.o00
Gross profit Rs. 1.60,000
7 What tto yotu mean by no-stattory reports? Disiens 06)
briefly different types of non-statutory reports prepared
by Indian corporatons
&Fromhe following details relalting to the accounts of
f16
SourayLtd. Prepare cash flow statement
Equity and 31.03.17 31.0516 Assets 31.03.17 31.03.16
iabilities
Fquity shaye 10.00.00 00.000Plant & 7.0 5.0m.oo0
cipital Machinay
Reserves 2.00.000150.000 Lnd&Beillia 600000400000
Statementsof 00.000 60.000 Ivestments 10000
profit and losA
Debhentiures 2.00.000 Ssundiry Debhon 3000 ooo
Provisionfor1.00,000 70,000Stock- 4.00.000 2.000
Taxation
Sundry Credite 7.00.000 820.00 Cash 2.00000 200.000
21,00.000 19000 23,0 1900000
(PLO3
14)
Additional infomation:
Depreciation @ 25% was charged o n the opening value
J
of plant and machinery.
During the year old machine costing Rs. 50,000
one
(WDV Rs. 20,000) was sold for Rs. 35,000.
R s 50,000 was paid towards incometax during the year
B u i l d i n g u n d e r construction was not subject to any
depreciation.
Rs. 1,00,000
Proposed dividend for previous year was
and tor current year Rs. 2,00,000.
-X--
