b.com. (hons.)first semester examination (year 2014 ... · royalty of 4 per ton raised with a...

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1 B.Com. (Hons.)First Semester Examination (Year 2014) Financial Accounting Subject Code: BCOM-101 Paper Code: JPJ-21 Time : 20 Minutes M.Marks : 10 Section A [k.M&^v^ Objective Type Questions oLrqfu"B Á’u Attempt All Questions. Each question carry 1/2 mark. Use the symbol (√) in the box for marking the correct answer. lHkh iz’u vfuok;Z gSaA izR;sd iz’u gs rq 1@2 vad fu/kkZfjr gSaA lgh mRrj gs rq fn;s x;s ckDl es a (√) fpUg dk iz;ks x djsa A Q. No. I. Choose the correct answer- lgh mÙkj pqfu,& 1. “Debit the loses and expenses and credit the gains and Incomes” is applicable to- ^^gkfu;ksa ,oa O;;ksa dks uke dhft;s rFkk ÁkfIr;ksa vkSj vk;ks a dks tek dhft;s^^ ykxw gks rk gS& a) Personal A/c. b) Real A/c. O;fDrxr [kkrk okLrfod [kkrk c) Nominal A/c. d) None of these ukeek= [kkrk mijks Dr es a ls dks bZ ugha 2. Account which represent owner of the business is - [kkrk tks O;kikj ds Lokeh dk Áfrfuf/kRo djrk gS& a) Drawings A/c. b) Assets A/c. vkgj.k [kkrk laifÙk [kkrk c) Purchase A/c. d) Sales A/c. Ø; [kkrk foØ; [kkrk 3. Debit balance in Bank column of cash book means- jks dM+ cgh ds cSad [kkus dk uke 'ks "k ÁdV djrk gS & a) Deposit b) Overdraft tek vf/kfod"kZ c) Liability d) None of these nkf;Ro mijks Dr es a ls dks bZ ugha 4. Suspense Account is opened for the purpose of balancing- Hkw y&pwd [kkrk [kks yus dk mn~ns ’; ladqfyr djuk gS & a) Personal A/c. b) Real A/c. O;fDrxr [kkrk dks okLrfod [kkrk dks c) Nominal A/c. d) Trial Balance ukeek= [kkrk dks ryiV dks Roll No. Enrollment No Enrollment Invigilator’s Signature

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1

B.Com. (Hons.)First Semester Examination (Year 2014)

Financial Accounting Subject Code: BCOM-101

Paper Code: JPJ-21 Time : 20 Minutes

M.Marks : 10

Section A

[k.M&^v^ Objective Type Questions

oLrqfu"B Á’u

Attempt All Questions. Each question carry 1/2 mark. Use the symbol (√) in the box for marking

the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. “Debit the loses and expenses and credit the gains and Incomes” is applicable to-

^^gkfu;ksa ,oa O;;ksa dks uke dhft;s rFkk ÁkfIr;ksa vkSj vk;ksa dks tek dhft;s^^ ykxw gksrk

gS&

a) Personal A/c. b) Real A/c.

O;fDrxr [kkrk okLrfod [kkrk

c) Nominal A/c. d) None of these

ukeek= [kkrk mijksDr esa ls dksbZ ugha

2. Account which represent owner of the business is -

[kkrk tks O;kikj ds Lokeh dk Áfrfuf/kRo djrk gS&

a) Drawings A/c. b) Assets A/c.

vkgj.k [kkrk laifÙk [kkrk

c) Purchase A/c. d) Sales A/c.

Ø; [kkrk foØ; [kkrk

3. Debit balance in Bank column of cash book means-

jksdM+ cgh ds cSad [kkus dk uke 'ks"k ÁdV djrk gS&

a) Deposit b) Overdraft

tek vf/kfod"kZ

c) Liability d) None of these

nkf;Ro mijksDr esa ls dksbZ ugha

4. Suspense Account is opened for the purpose of balancing-

Hkwy&pwd [kkrk [kksyus dk mn~ns’; ladqfyr djuk gS&

a) Personal A/c. b) Real A/c.

O;fDrxr [kkrk dks okLrfod [kkrk dks

c) Nominal A/c. d) Trial Balance

ukeek= [kkrk dks ryiV dks

Roll No.

Enrollment No Enrollment

No.

Invigilator’s Signature

2

5. Closing stock appearing in the trial balance is recorded-

ryiV esa fn[kk;s x;s vafre jgfr;ksa dks fy[kk tkrk gS&

a) Credit side of Trading A/c.

O;kikj [kkrs ds tek dh vksj

b) Assets side of Balance Sheet

fpV~Bs ds laifÙk dh vksj

c) Credit Side of P&L A/c.

ykHkgkfu [kkrs ds tek dh vksj

d) Liability side of Balance Sheet

fpV~Bs ds nkf;Ro dh vksj

6. Capital expenditure is-

iw¡thxr O;; gS&

a) Purchases of Fixed Assets b) Purchases of goods

LFkkbZ laifÙk;ksa dk Ø; eky dk Ø;

c) Selling expenses d) Operating expenses

foØ; O;; lapkyu O;;

7. Installation expenses of a new machine will be debited to-

ubZ e’khu ds LFkkiuk O;; MsfoV gksaxs&

a) Expenses A/c b) Machinery A/c

O;;[kkrk esa e’khujh [kkrk esa

c) Profit & Loss A/c. d) None of these

ykHk&gkfu [kkrk esa mijksDr esa ls dksbZ ugha

8. Under the diminishing balance method, depreciation is calculated on-

?kVrs 'ks"k dh i)fr esa ewY; ál dh x.kuk dh tkrh gS&

a) The original cost b) Written down value

ewy ykxr ij ?kVs ewY; ij

c) Scrap value d) Market value

vof’k"V ewY; ij cktkj ewY; ij

9. To be shown in the Branch A/c-

'kk[kk [kkrs esa fn[kk;k tkrk gS&

a) Credit sales

m/kkj foØ;

b) Bad debts

v’kks) _.k

c) Goods returned by the customers

xzkgdksa }kjk okil eky

d) Goods transferred to other branch

bldh 'kk[kk dks varfjr eky

10. Branch Adjustment Account is in the nature of-

'kk[kk lek;kstu [kkrs dh Á—fr gS& a) Real A/c. b) Nominal A/c.

okLrfod [kkrk ukeek= [kkrk

c) Personal A/c. d) None of these

O;fDrxr [kkrk mijksDr esa ls dksbZ ugha

3

11. Interest on loan is shown in the-

_.k ij C;kt n’kkZ;k tkrk gS&

a) Departmental Trading A/c. b) Departmental P/L A/c.

foHkkxh; O;kikj [kkrs esa foHkkxh; ykHkgkfu [kkrs esa

c) General P/L A/c. d) None of these

lkekU; ykHk gkfu [kkrs esa mijksDr esa ls dksbZ ugha

12. By what rate the balance of Head Office A/c. is converted in foreign branch-

eq[; dk;kZy; ds [kkrs ds 'ks"k dks fons’k fLFkr 'kk[kk esa fdl nj ls ifjofrZr fd;k

tkrk gS&

a) Opening rate b) Closing rate

ÁkjafHkd nj ij vafre nj ij

c) Average rate d) None of these

vkSlr nj ij mijksDr esa ls dksbZ ugha

13. Unsecured short working transferred to-

vlqjf{kr dk;Z dh deh varfjr dh tkrh gS&

a) P/L A/c. b) Trading A/c.

ykHk&gkfu [kkrk O;kikj [kkrk

c) Balance sheet d) None of these

vkfFkZd fpV~Bk mijksDr esa ls dksbZ ugha

14. Short working recoverable in future are shown in the-

Hkfo"; esa olwyh tk ldus okyh dk;Z dh deh Ánf’kZr dh tkrh gS&

a) Trading A/c. b) P/L A/c.

O;kikj [kkrs esa ykHk&gkfu [kkrs esa

c) Balance Sheet d) None of these

vkfFkZd fpV~Bs esa mijksDr esa ls dksbZ ugha

15. Presidency Towns Insolvency Act not applies in-

Presidency Towns Insolvency Act ykxw ugha gksrk gS&

a) Chennai b) Mumbai

psUubZ eqacbZ

c) Delhi d) Calcutta

fnYyh dydÙkk

16. Under Provincial Insolvency Act rent due to the landlord is preferential-

Áknsf’kd fnokyk vf/kfu;e ds vuqlkj Hkw¡&Lokeh dks ns; fdjk;k fuEu vof/k ds fy;s

iwokZf/k—r gS&

a) For a period of one month b) For a period of three months

,d ekg dh vof/k ds fy;s rhu ekg dh vof/k ds fy;s

c) Rent is not preferential d) None of these

fdjk;k ÁkFkfedrk esa ugha mijksDr esa ls dksbZ ugha

4

17. At the time of admission of a Partner, revaluation of assets and liabilities is made

to benefit-

u;s lk>snkj ds Áos’k ds le; laifÙk vkSj nkf;Ro dk iquewZY;kadu fuEu esa ls fdl

ykHk ds fy;s fd;k tkrk gS&

a) Public profit b) New Partners profit

turk ds ykHk gsrq u;s lk>snkj ds ykHk gsrq

c) For old Partners profit d) None of these

iqjkus lk>snkj ds ykHk gsrq mijksDr esa ls dksbZ ugha

18. Revaluation A/c. is-

iquewZY;kadu [kkrk gS&

a) Nominal A/c. b) Personal A /c.

ukeek= [kkrk O;fDrxr [kkrk

c) Real A /c. d) None of these

okLrfod [kkrk mijksDr esa ls dksbZ ugha

19. Joint life policy reserve account should be transferred to the capital account of-

la;qDr thou chek ikWfylh fjtoZ ,dkmUV dks iw¡th [kkrs esa gLrkarfjr fd;k tkrk gS&

a) All Partners b) Outgoing Partner

lHkh lk>snkjksa ds fuo`Ùk gksus okyslk>snkjksa ds

c) Remaining Partners d) None of these

'ks"k lk>snkjh ds mijksDr esa ls dksbZ ugha

20. Profit or loss of realization a/c. is transferred to-

olwyh [kkrs dk ykHk gkfu gLrkarfjr fd;k tkrk gS&

a) P/L A/c. b) Capital A/c. of the partners

ykHk gkfu [kkrs esa lk>snkjksa ds iw¡th [kkrs esa

c) Cash A /c. d) None of these

jksdM+ [kkrs esa mijksDr esa ls dksbZ ugha

-------------------------------

1

B.Com. (Hons.) First Semester Examination (Year 2014)

Financial Accounting Subject Code: BCOM-101

Paper Code: JPJ-21 Time : 2:40 hours M.Marks : 60

Section – B

[k.M&^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)

Attempt all questions (each question carries 4 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSaA)

Q.No.2. “The Cash Book always shows a debit balance”. How far is this statement true?

^^jksdM+ cgh dk ges’kk MsfcV 'ks"k gksrk gSA^^ ;g fooj.k dSls lR; gS\

OR

The following is the Trial Balance prepared by an inexperienced Accountant. Redraft it

in a correct form.

Trial Balance (for the year ending 31st March 2008)

,d vuqHkoghu ys[kiky }kjk fuEu ryiV rS;kj fd;k x;k gSA bls lgh Ák#i esa iqu% rS;kj

dhft;s&

Particulars Balance

(Dr.)

Balance

(Cr.)

Sundry Debtors ¼fofo/k nsunkj½ 24400 -

Sundry Creditors ¼fofo/k ysunkj½ - 18400

Opening stock ¼ÁkjafHkd jgfr;k¡½ 31200 -

Purchases ¼Ø;½ 107000 -

Purchase returns ¼Ø; okilh½ 4200 -

Cash in hand ¼jksdM+ gkFk esa½ 22000 -

Machinery ¼e’khujh½ 80400 -

Goodwill ¼[;kfr½ - 20000

Sales ¼foØ;½ - 172400

Sales returns ¼foØ; okilh½ - 15600

Loan from Ram ¼jke ls _.k½ 40000 -

Bills receivable ¼ÁkI; foi=½ - 12800

Capital ¼iw¡th½ - 114000

Life Insurance Premium ¼thou chek Áhfe;e½ 10000 -

Carriage ¼xkM+h ekM+k½ 1200 -

Advertisement ¼foKkiu½ 5000 -

Discount received ¼NwV ÁkIr dh½ 3000 -

Investments ¼fofu;ksx½ 16000 -

Interest on investments ¼fofu;ksx ij C;kt½ 1600 -

Interest on Ram’s Loan ¼jke ds _.k ij C;kt ;ksx½ 6000 -

352000 353200

Roll No.

2

Q.No.3. What is the meaning of branch account? How many type of branches are? What are the

rules of making record in then?

’kk[kk [kkkrk D;k vk’k; gS \ ’kk[kka, fdrus izdkj dh gksrh gS\ mues ys[kk djus ds D;k

fu;e gSa\

OR

Clearly explain the Accounting Standard 6.

ys[kkadu ekunaM (A.S.) 6 dks Li"Vr% le>kbZ;sA

Q.No.4. On 1st January 2006 Bhatia Coal Co.Ltd. Took a lease of coal mine for 3 years at a

royalty of 4 per ton raised with a minimum rent of Rs. 15000 per annum. During the

three years coal raised was as follows: 2006-400 tons, 2007-2800 tons, 2008-3000 tons.

Draft the necessary journal entries in the books of Bhatia Coal Co. Ltd.

1 tuojh] 2006 dks HkkfV;k dksy daiuh fyfeVsM us ,d dks;ys dh Hkwfe 4#- Áfr Vu fudkys

x;s dks;ys dh jkW;YVh ij 3 o"kZ dh vof/k ds fy;s iV~Vs ij yhA U;wure fdjk;k 15000#-

Áfr o"kZ FkkA ÁFke 3 o"kksZa esa dks;ys dk fuEu mRiknu gqvk&2006&400 Vu] 2007&2800 Vu]

2008-3000 Vu FkkA HkkfV;k dksy daiuh fy- dh iqLrdksa esa vko’;d tuZy Áfof"V;k¡ dhft;sA

OR

What are preferential liabilities in the following liabilities of insolvent Mahesh

according to Presidency Towns Insolvency Act and Provincial Insolvency Act? Also

point out the amount of unsecured creditors under these acts.

ÁslhMsUlh VkmUl fnokyk vf/kfu;e vkSj Ákarh; fnokyk vf/kfu;e ds vuqlkj fnokfy;k egs’k

ds fuEukafdr nkf;Roksa esa ls dkSu ls iwokZf/kdkj nkf;Ro gSa\ vlqjf{kr ysunkjksa dh jkf’k dk Hkh

fu/kkZj.k dhft;sA

3 months salary of 5 clerks ¼5 fyfidksa dk 3 ekg dk osru½ 1800

One month wages of 6 labourers ¼6 etnwjksa dh 1 ekg dh etnwjh½ 800

Sales tax ¼foØh dj½ 200

3 months rent of landlord ¼Hkw¡&Lokeh dk 3 ekg dk fdjk;k½ 300

Income tax ¼vk; dj½ 500

Wages of two servants ¼2 ukSdjksa dh etnwjh½ 700

Municipal tax ¼E;wfufliy cksMZ dks ns; jkf’k½ 200

Wages ¼etnwjh½ 3000

Salary ¼osru½ 500

Q.No.5. A and B are Partners sharing profit in the ratio of 3:2. They admit C as a new Partner. C

pays a premium of Rs.3000 for his 3/10th

share of profit which he acquires from A and

B in the ratio of 2:1. Goodwill a/c appears in the books at Rs.2000. It was decided that

goodwill should continue to appear in the books at Rs.1500. Give the necessary Journal

Entries.

A vkSj B 3:2 ds vuqikr esa ykHkksa dks ckVrs gq, lk>snkj gSaA os C dks u;s lk>snkj ds #i esa

Áos’k nsrs gSaA C ykHk ds 3@10 fgLls ds fy;s 3000#- Áhfe;e nsrs gSa ftls og A vkSj B ls

2%1 ds vuqikr esa ÁkIr djrk gSA ys[kk iqLrdksa esa [;kfr [kkrk 2000#- Ánf’kZr gSA ;g fu.kZ;

fy;k x;k Fkk fd ys[kk iqLrdksa esa [;kfr dks 1500# j[kk tk;sxkA vko’;d jkstkukepk

Áfof"V;k¡ dhft;sA

OR

A, B and C are the partners sharing profits in the ratio of 5:3:2. According to

partnership agreement partners are entitled to receive interest on capital @ 12% per

annum. C dies. His capital as on January 1, 2009 was Rs.360000. Calculate interest on

capital allowed to C if he dies on (a) 14th

March 2009 (b) 31st March 2009.

3

A, B, vkSj C 5%3%2 ds vuqikr es ykHkksa dks ckaVrs gq, lk>snkj gSaA lk>snkjh vuqca/k ds vuqlkj

lk>snkj 12% okf"kZd dh nj ls C;kt ikus ds vf/kdkjh gSaA C dh e`R;q gks tkrh gSA 1 tuojh

2009 dks mldh iw¡th 3]60]000# FkhA C dks iw¡th ij fn;s tkus okys C;kt dh x.kuk djsa

;fn C dh e`R;q gksrh gS% (A) 14 ekpZ 2009 (B) 31 ekpZ 2009 dksA

Q.No.6. What is amalgamation? Write its objects.

,dhdj.k dk D;k vk’k; gS \ blds mn s’; D;k gSaA

OR

What accounting record is made in the books of the firm when a partnership firm is sold

to a limited company?

Tkc lk>snkjh QeZ fyfeVsM dEiuh dks csph tkrh gS rc QeZ dh iqLrdksa esa D;k ys[ks fd;s

tkrs gS\

Section C

[k.M&^l^ (Long answer type questions)

(nh/kZ mRrjh; iz’u)

Attempt all questions (each question carries 8 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSa)

Q.No.7. The following balances are extracted from the books of M/s Devanshu as on 31-3-2008:

fuEufyf[kr 'ks"k esa nsokU’kq dh iqLrdksa ls 31&3&2008 dks ÁkIr fd;s x;s%

Rs. Rs.

Wages ¼etnwjh½ 4,097 Discount (Dr.) [cêk ¼ MsfcV ½] 487

Purchases ¼Ø;½ 25,659 Bad Debts ¼v’kks/; _.k½ 362

Sales Returns ¼foØ; okilh½ 278 Drawings ¼vkgj.k½ 1,055

Stock 1-4-2007 ¼LVkWd 1&4&2007½ 8,968 B/R ¼ÁkI; fcy½ 950

Sales ¼fcØh½ 35,643 Plant &Mach. ¼Iyk.V o e’khujh½ 2,880

Rent & Taxes ¼fdjk;k ,oa dj½ 562 Debtors ¼nsunkj½ 6,200

Salaries ¼osru½ 1,100 Cash ¼jksdM+½ 53

Travelling Expenses ¼;k=k O;;½ 188 Bank ¼cSad½ 1,897

Commisission (Cr.) [deh’ku

¼ØsfMV½]

564 Furniture ¼QuhZpj½ 897

Insurance ¼chek½ 40 Capital ¼iw¡th½ 11,940

Repairs ¼ejEer½ 337 Loan at 6% ¼_.k [kkrk 6%½ 2,000

Interest on Loan ¼_.k ij C;kt½ 100 Creditors ¼ysunkj½ 5,963

Adjustments: (i) 31-3-2008 Rs. 12,896; (ii) Write-off Bad debts Rs 200 and provide@

5% on debtors for doubtful debts; (iii) Wages Rs. 120 for installation of a new

machinery; (iv) Unearned commission Rs. 60; and (v) 2 months interest is accrued on

loan.

Lkek;kstu % (i) 31&3&2008 dks LVkWd 12]896 #i;s; (ii) 200 #i;s v’kks/; _.k vifyf[kr

djsa rFkk nsunkjksa ij 5% lafnX/k_.kkFkZ Áko/kku djsa; (iii) etnwjh esa 120 #i;s ,d ubZ e’khu

4

dh ÁfrLFkkiu ls lacfU/kr gSa; (iv) vuftZr deh’ku 60 #i;s rFkk (v) _.k ij 2 ekg dk

C;kt miftZr gSA

OR

The accountant of B.K. Kapoor extracted the following trail balance as on march 31,

2008.

31 ekpZ] 2008 dks ch-ds- diwj ds ys[kkiky us fuEufyf[kr ryiV fudkyk%

,dkm.VSV us fuEufyf[kr v’kqf);ka Kkr dh fdUrq og blls vkxs c<+us esa vleFkZ gS%

The accountant located the following errors but is unable to proceed any further :

¼v½ jksdM+ cgh ds Hkqxrku i{k ds cSad ds [kkrs esa tksM+ dh ,d v’kqf)] ftlds dkj.k bl [kkrs

dk tksM+ 500 :Ik;s ls de jgk rFkk

A totaling error in bank column of payment side of cash book whereby the column was

under-totalled by Rs. 500. ¼c½ _.k ij 31 fnlEcj] 2007 dks lekIr frekgh ds fy, pqdk;s x;s 450 :- ds C;kt dks

[kkrkckgh esa Hkwyo’k [kfr;kuk jg x;kA blds ckn C;kt dk dksbZ Hkqxrku ugha gqvkA

Interest on loan paid for the quarter ending December 31, 2007 Rs. 450, was omitted to

be posted in the ledger. There was no further payment of interest.

MsfcV (Debit) dzsfMV

(Credit) Rs. Rs.

fodz; (Sales) - 1,00,000

dz; (Purchases) 75,000 -

LdU/k ¼1-4-2000½ (stock as at 1.4.2007) 25,000 -

LdU/k ¼1-4-2005½ (stock as at 1.4.2008) - 32,000

vkxr xkM+h&HkkM+k (freight inward) 2,000 -

_.k ij pqdk;k x;k C;kt (interest paid on above) 450 -

LFkkiuk O;; (establishment Expenses) 15,000 -

fuxZr xkM+h&HkkM+k (Freight outward) - 1,000

izkIr deh’ku (Commission Received) - 7,500

Iawkth (Capital) - 1,00,000

vkgj.k (Drawings) - 18,000

Hkou (Buildings) 15,000 -

miLdj&vU"kk;;qfä (Furniture and Fittings) 7,500 -

eksVj xkM+h (Motor van) 25,000 -

12 izfr’kr C;kt ij ujsUnz ls _.k Loan from Narendra @ 12% Int.)

15,000 -

fofo/k v/ke.kZ (Sundry Debtors) 28,100 -

cSad ’ks"k (Bank Balance) 20,500 -

fofo/k ysunkj (Sundry Creditors) - 10,000

dqy (Total) 2,28,550 2,68,500

5

vkils pkgk tk jgk gS fd vki ryiV dks lgh djsa vkSj fuEufyf[kr lek;kstuksa dks ysrs gq,]

31 ekpZ ] 2008 dks lekIr o"kZ ds fy, O;kikfjd ,oa ykHk&gkfu [kkrk rFkk frfFk dk fLFkfr

fooj.k RkS;kj djsa %

You are required to set right the trail balance and to prepare the trading and profit and

loss account for the year ended march 31, 2008 and the balance sheet as at that date,

after carrying out the following : ¼1½ Hkou ij 2-5 izfr’kr izfr o"kZ] QuhZpj o fQfVax ij 10 izfr’kr izfr o"kZ rFkk eksVjxkM+h ij

25 izfr’kr izfr o"kZ ds gkl dk vk;kstu djsa rFkk

Depreciation is to be provided on the assets as follows:

Building 2.5% p.a.

Furniture & fittings 10% p.a.

Motor van 25% p.a.

¼2½ _.k ij ns; C;kt ds ’ks"k ds fy, vk;kstu fd;k tkuk gSA

Balance of interest on the loan is also to be provided for.

Q.No.8. On July 1, 2003 Gopal Ltd. purchased second-hand machinery for Rs. 20,000 and spent

Rs. 3,000 on re-conditioning and installing it. On January 1, 2004 the firm purchased

new machinery worth Rs. 12,000. On June 30, 2005 the machinery purchased on

January 1, 2004 was sold for Rs. 8,000. On July 1, 2005 fresh machinery was purchased

on installment basis, payment for this machinery was to be made as follows:

Xkksiky fy- us ,d iqjkuh e’khu 1 tqykbZ] 2003 dks 20]000#- esa [kjhnh vkSj 3]000#- bldh

ejEer rFkk LFkkiuk ij O;; fd;sA 1 tuojh] 2004 dks QeZ us 12]000 #- ewY; dh ubZ

e’khu Ø; dhA 30 twu] 2005 dks ml e’khu dks 8]000#- esa csp fn;k tks 1 tuojh] 2004

dks Ø; dh xbZ FkhA 1 tqykbZ] 2005 dks fdLr vk/kkj ij u;h e’khu Ø; dh xbZ Fkh] bl

e’khu ds fy;s fuEu Ádkj Hkqxrku fd;k x;k Fkk%

July 1, 2005 ¼tqykbZ 1] 2005½ Rs.5,000

June 30, 2006 ¼twu 30] 2006½ Rs.6,000

June 30, 2007 ¼twu 30]2007½ Rs.5,500

Payments in 2006 and 2007 included interest Rs. 1,000 and Rs. 500 respectively.

The Company writes-off depreciation @10% p.a. on original cost. The accounts are

closed every year on 31st March. Show the Machinery Account for three years ending

31st March, 2006.

2006 ,oa 2007 ds Hkqxrkuksa esa Øe’k% 1]000#- rFkk 500#- C;kt ds lfEefyr gSaA dEiuh ewy

ykxr ij 10% Áfr o"kZ àkl vifyf[kr djrh gSA ys[ks ÁR;sd o"kZ 31 ekpZ dks can fd;s tkrs

gSaA 31 ekpZ] 2006 dks lekIr gksusokys rhu o"kksZa ds fy;s e’khujh [kkrk n’kkZbZ;sA

OR

A Head Office in Mumbai has a branch in Ahmadabad to which goods are invoiced by

the head office at cost price plus 25%. All cash received by the branch is daily remitted

to the head office. All expenses are paid from Mumbai. From the following particulars,

show how the branch accounts will appear in the head office books (entries are to be

made at invoice price):

eqEcbZ ds eq[; dk;kZy; dh ’kk[kk vgenkckn esa gSA bls eky ykxr esa 25 izfr’kr tksM+dj

Hkstk tkrk gSA tks jksdM+ ’kk[kk }kjk izkIr dh tkrh gSa og izfr fnu eq[; dk;Zky; Hksth

tkrh gSA lHkh O;; eqEcbZ ls Hkqxrku fd;s tkrs gSaA fuEuafdr fooj.k ds vk/kkj ij eq[;

dk;kZy; dh iqLrdksa esa ’kk[kk [kkrk chtd ewY; ij cukb,%

6

Stock on 1st July, 2008 (at invoice price) ¼jgfr;k] 1

tqykbZ] 2008 chtd ewY;½

12]500

Debtors on 1st July, 2008¼ysunkj] 1 tqykbZ] 2008½ 12]000

Goods invoiced from Mumbai ¼eqEcbZ ls eky Hkstk½ 40]000

Remittances to Mumbai¼eqEcbZ jksdM+ Hksth %½

Cash sales ¼jksdM+ fcdzh½ 16]000

Cash received from debtors¼nsunkjksa ls izkIr jksdM½+ 29]500 45]500

Goods returned to the head office¼Ekq[; dk;kZy; dks

eky ykSVk;k½

2]400

Cheques received from Mumbai¼eqEcbZ ls psd izkIr

fd;s%½

Wages and salaries ¼Ektnwjh vkSj osru½

Rent, rates, etc. ¼fdjk;k vkSj dj] vkfn½ 11]000

Sundry expenses ¼fdjk;k vkSj dj] vkfn½ 3]000

Stock on 31st December, 2008 (at invoice price)

¼fofo/k O;;½ 510 14]510

Debtors on 31st December, 2008 ¼31 fnlEcj] 2008 dks

nsunkj½

15]000

22]500

Q.No.9. A colliery Co. took the base of a Coal field for a period of 25 years from 1st January,

2004 on a royalty of 25 Paisa per tonne of coal raised with a dead rent of Rs. 2,500 and

power to recoup short working during the first three years of the base,

The annual raising were as follows:

,d dksfy;jh dEiuh 1 tuojh] 2004 dks ,d dksyfQYM 25 o"kksZa ds fy;s 25 iSls Áfr

mRiknu dh nj ls vf/kdkj 'kqYd ij fy;kA er fdjk;k 2500#- Fkk ftldh olwyh ÁFke rhu

o"kksZa esa gksuh FkhA Okf"kZd mRiknu fuEukafdr FksA

Years¼ o"kZ ½ Production (tons) [mRiknu ¼Vu½]

2004 6,000

2005 11,000

2006 15,000

2007 9,000

2008 12,000

Write up the Royalties A/c, Short working A/c and Landlords A/c for the five years in

the books of the Colliery Company.

dksfy;jh dEiuh dh iqLrdksa esa ik¡p o"kksZa ds fy;s vf/kdkj&'kqYd] y?kqdk;Z ,oa Hkw&Lokeh [kkrs

[kksfy;sA

OR

A has been adjudged insolvent on January 1, 2008, his creditors are as follows:

Trade creditors Rs. 50,000; income tax Rs. 500; municipal taxes Rs. 400; salary for 4

clerks for two months Rs. 1,500; wages of two laborers for two months Rs. 180; private

creditors Rs. 4,000. Rent due to landlord for two months Rs. 1,200

Find out the amount due to unsecured creditors and preferential creditors according to

provincial insolvency act and presidency towns insolvency act.

7

1 tuojh] 2008 dks A fnokfy;k ?kksf"kr fd;k x;kA mlds ysunkj fuEukafdr gS% O;kikfjd

ysunkj 50]000 :- vk; dj 500 :- E;wfufliy dj 400 :- pkj fyfidksa dk 2 ekg dk osru

1]500 :- 2 Jfedksa dh nks ekg dh etnwjh 180 : futh ysunkj 4]000 :- HkwLokeh dk nks

ekg dk fdjk;k 1]200 :- A izkUrh; fnokyk vf/kfu;e vkSj izslhMsUlh VkmUl fnokyk

vf/kfu;e ds vuqlkj iwoZkf/kdkj ysunkjksa vkSj vjf{kr ysunkjksa dh jkf’k;ka fudkfy,A

Q.No.10. On 31st march, 2014, the balance sheet of A, B and C, who were sharing profits and

losses in proportion to their capital accounts, stood as follows:

31 ekpZ] 2014 dks ,] ch vkSj lh dk vkfFkZd fpëk] tks vius iwath [kkrs ds lekuqikr esa ykHkksa

vkSj gkfu;ksa dks ckaVrs Fks] fuEufyf[kr Fkk %

Capital and liabilities ¼iwath vkSj nkf;Ro½

Amount ¼jde½

Assets and properties ¼lEifÙk;ak vkSj

tk;tkn½ Amount ¼jde½

Creditors¼ysunkj½ Capital Accounts ¼iwath [kkrs½ A B C Bank Loan ¼cSad yksu½

45,000 30,000 15,000

10,800 90,000 39,200

Cash at bank¼cSad esa uxn½ Debtors ¼nsunkj½ 10,000 Provision ¼izko/kku½ 200 Stock ¼jgfr;k½ Machinery ¼e’khujh½ Land and buildings ¼Hkwfe vkSj Hkou½

47,200

9,800 9,000

24,000 50,000

1,40,000 1,40,000

B retires under the following terms:

(i) Land and buildings be appreciated by 10%.

(ii) Machinery be depreciated by 5%.

(iii) Provision for doubtful debts be brought up to 5% on debtors.

(iv) Unexpired insurance Rs. 1,000 and outstanding expenses Rs. 1,500

(v) Balance of capital account of B will be transferred to his loan account.

Prepare profit & loss adjustment account, capital account of partners and new balance

sheet.

Ckh fuEufyf[kr ’krksZ ij vodk’k ysrk gS%

(i) Hkwfe vkSj Hkou esa 10 izfr’kr ls vfHko`f) dh tkuh gSA (ii) Ek’khujh esa 5 izfr’kr gkl fd;k tkuk gSA (iii) Nsunkj ij lafnX/k _.kksa ds izko/kku dks c<+kdj 5 izfr’kr djuk gSA (iv) vlekIr chek 1]000 :- vnÙk O;; 1]500 :-A (v) ch ds iwath [kkrs ds ’ks"k dks mlds _.k [kkrs esa gLrkUrfjr dj fn;k tk,xkA ykHk&gkfu lek;kstu [kkrk] lk>snkjksa ds iwath [kkrs vkSj u;k vkfFkZd fpëk cukb,A

OR

P, Q, and R were partners in a firm sharing profit in the ratio of 1:2:3 after division of

the profit for the year ended 31.3.2014 their capitals were: P: Rs. 1,50,000; Q:

Rs. 1,80,000 and R: Rs. 2,10,000 during the year they withdrew Rs. 20,000 each. The

profit for year was Rs. 60,000. The partnership deed provided that interest on capital

will be allowed @ 10 per annum. While preparing the financial statement, interest on

partners’ capital was not allowed. Pass the necessary adjustment entry for providing

interest on capital. Show your working notes clearly.

8

P, Q vkSj R ,d QeZ esa 1 % 2 % 3 ds vuqikr esa ykHk foHkktu djrs gq, lk>snkj FksA

31-3-2014 dks lekIr gq, o"kZ esa ykHk foHkktu djus ds ckn mudh iwath Fkh % P : 1]50]000 :-

Q : 1,80,000 :- R : 2,10,000 :-A o"kZ ds nkSjku muesa ls izR;sd us 20]000 :- fudkys FksA

o"kZ dk ykHk 60]000 :- FkkA lk>snkjh vuqcU/k esa ;g O;oLFkk Fkh fd iwath ij C;kt 10

izfr’kr okf"kZd yxk;k tk,xkA fofRr; fooj.k cukrs le; lk>snkjksa dh iawth ij C;kt ugha

yxk;k x;k FkkA

Ikwath ij C;kt yxkus gsrq vko’;d lek;kstu izfo"V dhft,A Li"V esa dk;kZRed fVIi.kh

fn[kkb,A

Q.No.11. Mr. Bath and Mr. Well carry on separate of a similar nature. They agreed for

amalgamation. The following is a statement of their respective positions:

fe- ckFk vkSj fe- osy ,d gh izdkj dk vyx&vyx O;kikj djrs gSaA muesa nksuksa O;kikjksa ds

,dhdj.k dk le>kSrk gqvkA mudh fLFkfr dk fuEuakfdr fooj.k gS%

Bath

¼ckFk½

Well

¼osy½

Bath ¼ckFk½ Well

¼osy½

Creditors ¼ysunkj½ 1,180 800 Stock¼LVkWd½ 4,200 1,800

Bath’s loan at 4%

¼ckFk dk _.k 4

izfr’kr ij½

2,000 - Debtors¼nsunkj½ 8,050 6,400

Union bank ¼;wfu;u

cSad½

- 1,500 Fixtures ¼fQDlplZ½ 150 200

Mortgage on

leasehold ¼yhtgksYM

ij jgu½

- 1,000 Bank¼cSad½ 580 -

Capital¼iwath½ 9,820 7,280 Cash¼jksdM+½ 20 -

Life policy prem. Paid

¼thou chek izhfe;e½

- 180

Leasehold premises

¼yhtgksYM Hkou½

- 2,000

Rs.13,000 10,580 Rs. 13,000 10,580

It is agreed that each partner shall bring into the partnership Rs. 10,000 in cash or its

equivalent business being carried on in well’s premises, of which it is agreed that the

lease shall be treated in account as worth Rs. 3,500. The fixtures of Bath are sold out

and produce Rs. 70, the loss being born by the partnership; and it is agreed that all

private liabilities and assets are to disappear from the partnership books. After

necessary adjustments, prepare partnership balance sheet.

izR;sd lk>snkj 10]000 :- udn ;k blds led{k :Ik esa ykus dks lger gqvkA O;olk; osy

ds Hkou esa pyk;k tk;sxk ftlds ckjsa esa ;g r; gqvk fd yht 3]500 :- ds ewY; dh ekuh

tk;sxh A ckFk ds fQDlplZ 70 :- esa fcds] bl gkfu dks lk>snkjh QeZ us lgu fd;k vkSj

;g r; fd;k fd futh lEifÙk;ak vkSj futh nkf;Ro lk>snkjh dh iqLrdksa ls lekIr dj fn;s

tk;saxsA

mfpr lek;kstuksa ds ckn lk>snkjh dk fpëk cukb,A

OR

X, Y and Z are carrying on business since 1976. They decided to dissolve their business

on 30th

June, 2009. On this date their balance sheet was as under:

9

X, Y vkSj Z 1976 ls O;olk; dj jgs gSaA mUgksaus viuh lk>snkjh dks 30 twu] 2009 dks lekIr

djus dk fu’p; fd;kA bl rkjh[k dks mudk fpëk vxz Fkk %

Rs. Rs. Rs.

Yksunkj (Creditors) 34,000 Hkou (Building) 1,00,000

Iwakth [kkrs(Capital A/c) : Ek’khujh

(Machinery) 60,000

X 1,20,000 eksVj dkj

(Motor car) 12,000

Y 90,000 VwYl (Tools) 8,000

Z 60,000 2,70,000 nsunkj (Debtors) 62,000

LVWkd (Stock) 37,000

jksdM+ (Cash) 25,000

3,04,000 3,04,000

They converted it into a new company and all its assets except cash were taken over by

this company at Rs. 2, 92,000. This purchase price is paid by the company in equity

shares of Rs. 10 each. This new company has taken over creditors of the firm at book

value. Prepare necessary accounts in the books of this firm in connection with this

conversion.

bUgksaus bls ,d u;h dEiuh esa ifjofrZr fd;k vkSj bldh lkjh lEifÙk;ak jksdM+ dks NksM+dj

bl u;h dEiuh us 2]92]000 :- esa yhaA bl dz; ewY; dk Hkqxrku 10 :- okys lerk va’kks esa

fd;k x;kA bl u;h dEiuh us QeZ ds nf;Roksa dks IkqLrdh; EkwY; ij ys fy;kA bl QeZ dh

iqLrdksa esa bl ifjorZu ls lEofU/kr vko’;d [kkrs [kksfy,A

-------------------------

1

B.Com. (Hons.)First Semester Examination (Year 2014)

Business Law Subject Code: BCOM-102

Paper Code: JPJ-22 Time : 20 Minutes

M.Marks : 10

Section A

[k.M&^v^ Objective Type Questions

oLrqfu"B Á’u

Attempt All Questions. Each question carry 1/2 mark. Use the symbol (√) in the box for marking

the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. In which year, the Indian Contract Act implemented?

Hkkjrh; vuqcU/k vf/kfu;e fdl o"kZ ykxw gqvk\

a) 1872 b) 1972

c) 1860 d) 1986

2. Every _________enforceable at law, is a contract.

ÁR;sd--------------------------tks jktfu;e }kjk ÁorZuh; gks] vuqcU/k gSA

a) Consideration b) Consent

ÁfrQy lgefr

c) Agreement d) Demand

Bgjko ekax

3. The person making the proposal is called-

ÁLrko j[kus okys O;fDr dks dgrs gSa&

a) Promisor b) Promissee

opunkrk opuxzghrk

c) Contractor d) Agent

Bsdsnkj vfHkdrkZ

4. Which of the following is a person of unsound mind?

fuEufyf[kr esa ls dkSu&lk vLoLFk efLr"d okyk O;fDr gS\

a) Insolvent b) Minor

fnokfy;k vo;Ld

c) Drunken person d) Wounded person

u’ks esa /kqÙk O;fDr ?kk;y O;fDr

Roll No.

Enrollment No Enrollment

No.

Invigilator’s Signature

2

5. The person who gives guarantee is called:

,d O;fDr tks ÁfrHkwfr nsrk gS---------------------dgykrk gS%

a) Principal Debtor b) Surety

ewy _.kh ÁfrHkw

c) Bank d) Creditor

cSad ysunkj

6. Which section of the Contract Act deals with the compensation for loss or

damage caused by breach of contract?

vuqcU/k vf/kfu;e dh dkSu&lh /kkjk vuqca/k Hkax ds dkj.k gqbZ {kfr ;k gkfu dh

ÁfriwfrZ ls lEcfU/kr gS\

a) Section 53 b) Section 63

/kkjk 53 /kkjk 63

c) Section 73 d) Section 83

/kkjk 73 /kkjk 83

7. Which of the following is not a remedy for breach of contract?

fuEufyf[kr esa ls dkSu&lk vuqcU/k&Hkax dk mipkj ugha gS&

a) Claim for damages b) Claim for injunction

{kfriwoZ ikus dk vf/kdkj fu"ks/kk dk vf/kdkj

c) Alteration of contract d) Exoneration

vuqcU/k esa cnyko fu"iknu ls eqfDr

8. Voluntary change of possession from one person to another person is called-

LosPNkiwoZd fdlh oLrq dk ,d O;fDr }kjk nwljs O;fDr dks lqiqnZ djuk ----------------

dgykrk gS\

a) Demand b) Supply

ekax iwfrZ

c) Forecasting d) Bailment

iwokZuqeku fu{ksi

9. In which year the Indian Partnership Act was implemented?

Hkkjrh; lk>snkjh vf/kfu;e fdl o"kZ ykxw fd;k x;k Fkk&

a) 1932 b) 1942

c) 1952 d) 1962

10. In ordinary business the maximum number of partners can be-

lkekU; dkjksckj esa lk>snkjksa dh vf/kdre la[;k gks ldrh gS% a) 5 b) 10

c) 15 d) 20

3

11. Negotiable Instrument Act is in force from:

fofue; lk/; foys[k vf/kfu;e------------------ls ykxw gS%

a) 1-3-1881 b) 1-4-1891

c) 1-3-1981 d) 1-4-1991

12. Which of the following is a Negotiable Instrument?

fuEufyf[kr esa ls dkSu&lk fofue; lk/; foys[k gS\

a) Cheque b) Bill of Exchange

pSd fofue; foi=

c) Promissory Note d) All of these

ÁfrKk i= mijksDr lHkh

13. In which year the Consumer Protection Act implemented?

miHkksDrk laj{k.k vf/kfu;e fdl o"kZ ykxw gqvk\

a) 1976 b) 1986

c) 1996 d) 2001

14. Consumer Protection Act is applicable on-

miHkksDrk laj{k.k vf/kfu;e ykxw gksrk gS%

a) Goods b) Services

eky ij lsokvksa ij

c) Restricted Trade practices d) All of these

fu"ks/kkRed O;kikj O;ogkj ij mijksDr lHkh

15. What is the minimum age limit to a member of State Commission?

jkT; vk;ksx ds lnL; gsrq U;wure vk;q lhek D;k gS\

a) 18 years b) 35 years

18 o"kZ 35 o"kZ

c) 50 years d) 60 years

50 o"kZ 60 o"kZ

16. Service includes-

lsok esa 'kkfey gksrk gS&

a) Banking b) Insurance

cSafdax chek

c) Financing d) All of these

foÙk iks"k.k mijksDr lHkh

17. FEMA is implemented from-

Qsek ykxw gqvk&

a) 1-1-1971 b) 1-6-2000

c) 1-1-2010 d) 1-1-2012

4

18. Which of the following is included in currency under FEMA:

Qsek ds vUrxZr ^eqnzk^ esa fuEufyf[kr esa ls fdls lfEefyr djrs gSa%

a) Currency note b) Postal Note

eqnzk uksV Mkd uksV

c) Cheque d) All of these

pSd mijksDr lHkh

19. Person includes under FEMA:

Qsek ds vUrxZr O;fDr 'kkfey gS%

a) Individual b) Firm

O;fDr QeZ

c) Company d) All of these

Áe.My mijksDr lHkh

20. ‘Transfer’ includes under FEMA:

Qsek ds vUrxZr ^LFkkukarj.k^ esa 'kkfey gS%

a) Purchases b) Sales

Ø; foØ;

c) Exchange d) All of these

fofue; mijksDr lHkh

----------------------------------

1

B.Com. (Hons.)First Semester Examination (Year 2014)

Business Law Subject Code: BCOM-102

Paper Code: JPJ-22 Time : 2:40 hours

M.Marks : 60

Section – B

[k.M&^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)

Attempt all questions (each question carries 4 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSa)

Q.No.2. “An agreement which is enforceable at law is called a contract”. Explain this

statement.

^^vuqcU/k ,d ,slk Bgjko gS] tks jktfu;e }kjk ÁorZuh; gSA^^ bl dFku dks le>kb;sA

OR

Explain the essential elements of a valid contract.

,d vuqcU/k ds vko’;d y{k.kksa dks le>kb;sA

Q.No.3. Describe in brief the legal provisions relating to breach of contract.

vuqca/k&Hkax ds lacU/k esa dkuwuh Áko/kkuksa dh la{ksi esa O;k[;k dhft;sA

OR

Discuss in brief the legal provisions relating to pledge.

fxjoh ds lEcU/k esa dkuwuh Áko/kkuksa dh la{ksi esa ppkZ dhft;sA

Q.No.4. Define Partnership. Explain main characteristics of Partnership.

Lkk>snkjh dks ifjHkkf"kr dhft;sA lk>snkjh dh eq[; fo’ks"krkvksa dks le>kb;sA

OR

What do you mean by Negotiable Instrument? Explain its characteristics.

fofue; lk/; foys[k ls vki D;k le>rs gSa\ bldh fo’ks"krk,¡ crkb;sA

Q.No.5. Explain the main features of Consumer Protection Act.

miHkksDrk laj{k.k vf/kfu;e dh eq[; fo’ks"krk,¡ crkb;sA

OR

Write a note on „District Forum‟.

^ftyk Qksje^ ij ,d fVIi.kh fyf[k;sA

Q.No.6. Explain the objectives of Foreign Exchange Management Act.

fons'kh fofue; ÁcU/k vf/kfu;e ds mn~ns’;ksa dks le>kb;sA

OR

Explain the objectives of Monopolistic and Restrictive Trade Practices Act.

,dkf/kdkj ,oa ÁfrcU/kkRed O;kikj O;ogkj vf/kfu;e ds mn~ns’;ksa dks le>kb;sA

Roll No.

2

Section C

[k.M&^l^ (Long answer type questions)

(nh/kZ mRrjh; iz’u) Attempt all questions (each question carries 8 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSa)

Q.No.7. What do you understand by capacity to contract? Who are the various persons

declared as incompetent by law to enter into contract? Discuss.

vuqcU/k djus dh {kerk ls vki D;k le>rs gSa\ os fofHkUu dkSu O;fDr gSa tks dkuwu

}kjk vuqcU/k djus ds v;ksX; ekus tkrs gSa\ o.kZu dhft;sA

OR

What do you understand by „Free Consent‟? When consent is not free? Explain.

Lora= lgefr ls vki D;k le>rs gSa\ lgefr dc Lora= ugha gksrh gS\ le>kb;sA

Q.No.8. What is meant by Breach of Contract? What are the various remedies for Breach

of Contract?

vuqcU/k&Hkax ls D;k rkRi;Z gSa\ vuqcU/k&Hkax ds dkSu ls fofo/k mipkj gSa\

OR

Explain the rights and duties of a Bailer and Bailee.

fu{ksih ,oa fu{ksixzghrk ds vf/kdkjksa o dÙkZO;ksa dks le>kb;sA

Q.No.9. What is Partnership Deed? Explain the mutual rights and duties of partners in the

absence of Partnership Deed.

Lkk>snkjh lays[k D;k gS\ lk>snkjh lays[k ds vHkko esa lk>snkjksa ds ikjLifjd vf/kdkjksa

o dÙkZO;ksa dks le>kb;sA

OR

What is cheque? Explain the difference between cheque and Bill of Exchange.

pSd D;k gS\ pSd vkSj fofue; foi= esa vUrj le>kb;sA

Q.No.10. Explain the following:-

a) Central Consumer Protection Council.

b) State Consumer Protection Council.

fuEufyf[kr dks le>kb;s&

v½ dsUnzh; miHkksDrk laj{k.k ifj"kn~

c½ jkT; miHkksDrk laj{k.k ifj"kn~

OR

Write an essay on „National Consumer Disputes Redressal Commission‟.

^jk"Vªh; miHkksDrk fookn ,oa ifjrks"k.k vk;ksx^ fo"k; ij ,d fuca/k fyf[k;sA

Q.No.11. Explain the main provisions of Foreign Exchange Management Act.

fons'kh fofue; ÁcU/k vf/kfu;e ds eq[; Áko/kkuksa dks le>kb;sA

OR

Discuss the various provisions of Monopolistic & Restrictive Trade Practices Act.

,dkf/kdkj ,oa ÁfrcU/kkRed O;kikj O;ogkj vf/kfu;e ds fofHkUu Áko/kkuksa dk o.kZu

dhft;sA

-------------------------

1

B.Com. (Hons.)First Semester Examination (Year 2014)

Micro Economics Subject Code: BCOM-104

Paper Code: JPJ-23 Time : 20 Minutes

M.Marks : 10

Section A

[k.M&^v^ Objective Type Questions

oLrqfu"B Á’u

Attempt All Questions. Each question carry 1/2 mark. Use the symbol (√) in the box for marking

the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. Micro Economics is also known as-

O;f"V vFkZ’kkL= dks ----------------Hkh dgk tkrk gS&

a) Consumption theory b) Price theory

miHkksx fl)kUr dher fl)kUr

c) Distribution theory d) Labour theory

forj.k fl)kUr Je fl)kUr

2. Micro Economics is the study of –

O;f"V vFkZ’kkL= v/;;u dk {ks= gS&

a) National income b) Product pricing

jk"Vªh; vk; mRikn dher fu/kkZj.k

c) Total employment d) Total wealth

dqy jkstxkj dqy laifr

3. Economic laws are-

vkfFkZd fu;e gS&

a) Monetary laws b) Social laws

ekSfnzd fu;e lkekftd fu;e

c) Natural laws d) Financial laws

Ák—frd fu;e foÙkh; fu;e

4. ………………is mother of central problems.

dsUnzh; leL;kvksa dh tuuh gS-----------------------------&

a) Unlimited wants b) Scarcity

vlhfer vo’;drk;sa nqyZHkrk

c) Alternate use d) None of these

oSdfYid Á;ksx mijksDr esa ls dksbZ ugha

Roll No.

Enrollment No Enrollment

No.

Invigilator’s Signature

2

5. The major cause of growing unemployment in India is-

Hkkjr esa c<+rh csjkstxkjh dk eq[; dkj.k gS&

a) Poverty b) Low level of literacy

xjhch fuEu lk{kjrk

c) Rapid increase in population d) Black money

rsth ls c<+rh tula[;k dkyk /ku

6. Pradhan Mantri Gram Sadak Yojna was introduced in -

Á/kkuea=h xzke lM+d ;kstuk ÁkjaHk gqbZ&

a) December 2000 b) April 1999

fnlEcj 2000 vÁsy 1999

c) January 2006 d) November 2004

tuojh 2006 uoEcj 2004

7. If price elasticity of demand is more, then elasticity is-

;fn ekax dh dher yksp vf/kd gSa rks oLrq gksxh&

a) Luxury b) Necessary

foykflrk vfuok;Z

c) Comfort d) Related

vjkenk;d lacaf/kr

8. Ed = O means-

ekax dh yksp = 'kwU; dk vFkZ gS&

a) Perfectly inelastic b) Unitary

iw.kZr;k os yksp bdkbZ ds cjkcj

c) Perfectly elastic d) Less than one

iw.kZr;k ykspnkj ,d ls de

9. Cross elasticity principle is propounded by-

ekax dh vkM+h yksp ds fl)kUr dk Áfriknu fd;k&

a) Mrs.John Robinson b) Adam Smith

Jherh- tkWu jkfcUlu ,Me fLeFk

c) Prof. Samuelson d) None of these

Áks- lsE;qYlu mijksDr esa ls dksbZ ugha

10. Whose elasticity is least from given below:-

fuEu esa ls lcls de ekax dh yksp fdl oLrq dh gS& a) House b) TV

edku Vh-oh-

c) Car d) Salt

dkj ued

3

11. The formula to measure price elasticity is –

ekax dh dher yksp ekius dk lw= gS&

a) Δ𝑞

Δ𝑝Χ𝑝

𝑞 b)

Δp

ΔqΧ𝑝

𝑞

c) Δ𝑝

ΔqΧ𝑞

𝑝 d)

𝑞

𝑝ΧΔ𝑝

Δ𝑞

12. Number of factors of production according to Marshall-

ek'kZy ds vuqlkj mRiknu ds lk/ku gksrs gSa&

a) Five b) Four

Ikk¡p pkj

c) Three d) Two

rhu nks

13. Land is ……………factor of production.

Hkwfe mRiknu dk -------------------lk/ku gS&

a) Active b) Passive

lfØ; fulfØ;

c) Non perishable d) Perishable

vuk’koku uk’koku

14. Efficiency of labour is –

Je dh dk;Zdq’kyrk gS&

a) Relative b) Obsolete

lkisf{kd fujis{k

c) Both (a) and (b) d) None of these

mijksDr (a) rFkk(b) mijksDr esa ls dksbZ ugha

15. Characteristics of Division of Labour-

Je foHkktu dh fo’ks"krk gS&

a) Many people involved in a single process

,dkadh ÁfØ;k esa vusd yksxksa dk dk;Z djuk

b) Specialization of work

dk;Z dh fof’k"Vrk

c) Single man in whole process

iwjh ÁfØ;k esa ,d O;fDr

d) All men in whole process

iwjh ÁfØ;k esa lHkh O;fDr

16. Law of variable proportion is related with-

ifjorZu’khy vuqikrksa ds fu;e dk laca/k gS&

a) Short term b) Long term

vYidky nh/kZdky

c) Both (a) and (b) d) All of these

mijksDr (a) rFkk(b) mijksDr lHkh

4

17. …………….is short term production function.

vYidkyhu mRiknu Qyu esa cnyrk gS&

a) Scale b) Ratio

iSekuk vuqikr

c) Percentage d) All of these

Áfr’kr mijksDr lHkh

18. After increase in scale of production up to some extent, Average cost will-

,d lhek rd mRiknu dk iSekuk c<+kus ij vkSlr ykxr%&

a) Increased b) Decreased

c<+rh gS ?kVrh gS

c) Equalize d) All of these

leku jgrh gS mijksDr lHkh

19. Base of Malthusian theory of population is-

ekYFkl ds tula[;k fl)kUr dk vk/kkj gS&

a) Law of increasing return b) Law of decreasing return

mRifÙk o`f) fu;e mRifÙk âkl~ fu;e

c) Law of constant return d) All of these

mRifÙk lerk fu;e mijksDr lHkh

20. The formula given by Dalton on optimum population is:

vuqdwyre tula[;k ij MkYVu dk lw= gS&

a) m= 𝐴−0

0 b) m=

0−0

0

c) m=𝐴−𝐴

𝐴 d) m=

0−𝐴

𝐴

-------------------------

1

B.Com. (Hons.)First Semester Examination (Year 2014)

Micro Economics Subject Code: BCOM-104

Paper Code: JPJ-23 Time : 2:40 hours

M.Marks : 60

Section – B

[k.M&^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)

Attempt all questions (each question carries 4 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSa)

Q.No.2. Define Micro Economics and discuss its importance.

O;f"V vFkZ’kkL= dks ifjHkkf"kr dhft;s rFkk bldk egRo crkb;sA

OR

What are the merits of Inductive Method?

vkxeu fof/k ds D;k ykHk gSa\

Q.No.3. Mention the characteristics of Economic Laws.

vkfFkZd fu;eksa dh fo’ks"krk;sa crkb;sA

OR

What are the causes of poverty in India?

Hkkjr esa xjhch ds D;k dkj.k gSa\

Q.No.4. Explain Income Elasticity of Demand.

ek¡x dh vk; yksp dh O;k[;k dhft;sA

OR

Explain degrees of price elasticity of demand with the help of diagram.

js[kkfp=ksa dh lgk;rk ls ek¡x dh dher yksp dh Jsf.k;ksa dh O;k[;k dhft;sA

Q.No.5. Define land with its characteristics.

Hkwfe dks mldh fo’ks"krkvksa ds lkFk ifjHkkf"kr dhft;sA

OR

Mention causes of low efficiency of Indian labour.

Hkkjrh; Jfed dh de mRikndrk ds dkj.k crkbZ;sA

Q.No.6. Write the causes of operation of the law of diminishing returns.

mRifÙk âkl fu;e dh Ø;k’khyrk ds dkj.k fyf[k;sA

OR

Is Malthusian theory of population still alive in India?

D;k Hkkjr esa ekYFkl dk tula[;k fl)kUr vkt Hkh thfor gS\

Roll No.

2

Section C

[k.M&^l^ (Long answer type questions)

(nh/kZ mRrjh; iz’u) Attempt all questions (each question carries 8 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSa)

Q.No.7. Discuss the problem of unemployment in India. Discuss the main causes of

unemployment and measure to solve it.

Hkkjr esa csjkstxkjh dh leL;k dh foospuk dhft, A csjkstxkjh ds eq[; dkj.k o bUgsa

nwj djus ds vik; crkb;sA

OR

“Induction and Deduction are both needed for the study of Economics”. Examine.

^^vFkZ’kkL= ds v/;;u gsrq vkxeu ,oa fuxeu nksuks vko’;d gSaA^^ ijh{k.k dhft;sA

Q.No.8. What are Economic Laws? Explain the causes of uncertain nature of Economic Laws.

vkfFkZd fu;e D;k gS\ vkfFkZd fu;eksa ds vfuf’pr Á—fr ds dkj.kksa dh O;k[;k

dhft;sA

OR

Explain in brief the basic problems of Indian Economy.

Hkkjrh; vFkZO;oLFkk dh ewy leL;k;sa la{ksi esa crkbZ;sA

Q.No.9. What are the different ways of measuring Price Elasticity of Demand?

ek¡x dh dher yksp dks ekius dh fofHkUu fof/k;k¡ dkSu&lh gSa\

OR

What is Elasticity of Demand? Throw light on the importance of elasticity of demand.

ek¡x dh yksp D;k gS\ ek¡x dh yksp ds egRo ij Ádk’k Mkfy;sA

Q.No.10. Define capital formation. Write the factors affecting capital formation.

iw¡th fuekZ.k dks ifjHkkf"kr dhft;sA iw¡th fuekZ.k dks ÁHkkfor djus okys rRo fyf[k;sA

OR

Define entrepreneur and its qualities.

m|eh dks ifjHkkf"kr djrs gq, mldh fo’ks"krk;sa crkbZ;sA

Q.No.11. Explain the law of variable proportion with the help of diagram.

js[kkfp= dh lgk;rk ls ifjorZu’khy vuqikrksa ds fu;e dh O;k[;k dhft;sA

OR

Critically examine Malthusian Theory of Population.

ekYFkl ds tula[;k fl)kUr dk vkykspukRed ijh{k.k dhft;sA

-------------------------

1

B.Com(Hons.) First Semester Examination (Year 2014)

Principles of Mgt. Subject Code: BCOMH-108

Paper Code: JPJ-24 Time : 20 Minutes

M.Marks :10

Section A

[k.M&^v^ Objective Type Questions

oLrqfu"B Á’u

Attempt All Questions. Each question carry 1/2 mark. Use the symbol (√) in the box for marking the

correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk

iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. Select the right statement:

lgh dFku dk p;u dhft;s&

a) Management is the direction of things.

Áca/k oLrqvksa dk funsZ’ku gSA

b) Management is the development of people

Áca/k O;fDr;ksa dk fodkl gSA

c) Management is a method of work

Áca/k dk;Z dh fof/k gSA

d) None of these

mijksDr esa ls dksbZ ughaA

2. Management is basically concerned with-

Áca/k ewyr% lacaf/kr gS&

a) Market and material b) Man power

cktkj ,oa lkexzh ekuo 'kfDr

c) Machinery and tools d) None of these

e’khu ,oa ;a= mijksDr esa ls dksbZ ugha

3. The following thinker treats Management and Administration as synonyms.

fuEu fopkjd ^Áca/k ,oa Á’kklu^ esa vUrj ugha djrs&

a) Dalton E. McFarland b) W.R. Spriegel

MkYVu bZ- eSdQkjyS.M MCyw-vkj- LÁhxy

c) G.E. Milward d) Oliver Sheldan

th-bZ- feyoMZ vkWfyoj 'ksYMu

Roll No.

Enrollment No.

Invigilator’s Signature

2

4. According to L. Urwick, ther „goal‟ of organization is -

,y- mfoZd ds vuqlkj laxBu dk mn~ns’; gS&

a) To establish co-ordination

leUo; djuk

b) To establish control over people

deZpkfj;ksa ij fu;a=.k djuk

c) To facilitate the work of people

O;fDr;ksa ds dk;ksZa dks lqfo/kktud cukukA

d) To build a system of work

dk;ksZa dh Á.kkyh rS;kj djuk

5. Management is an „inexact science‟ because:

Áca/k ,d ^vfuf’pr foKku^ gS D;ksfd& a) Its principles are changing

blds fl)kUr ifjorZu’khy gS

b) It is concerned with human behaviour

;g ekuo O;ogkj ls laca/k j[krk gS

c) It is emerging science

;g fodkl’khy foKku gS

d) None of these

mijksDr esa ls dksbZ ugha

6. Management is a „Universal Activity‟ because:

Áca/k ^lkoZHkkSfed fØ;k^ gS D;ksafd&

a) It is culture bound

;g laL—fr c) gS

b) It has uniform techniques and functions

bldh rduhdsa ,oa dk;Z leku gSa

c) All organization have equal goals

lHkh laxBuksa ds mn~ns’; leku gksrs gSaA

d) Its principles can be applied uniformly

blds fl)kUrksa dks leku #i ls ykxw fd;k tk ldrk gSA

7. Which of the following is a Taylor‟s principle-

fuEukafdr esa dkSu&lk Vsyj dk fl)kUr gS&

a) Principle of mental revolution

ekufld Økafr dk fl)kUr

b) Principle of delegation

HkkjkiZ.k dk fl)kUr

c) Principle of authority and responsibility

vf/kdkj ,oa nkf;Ro dk fl)kUr

d) None of these

mijksDr esa ls dksbZ ugha

8. The originator and father of Scientific Management age has been:

oSKkfud Áca/k ;qx ds ewy lw=/kkj o tud gSa&

a) Henry Fayol b) Peter Drucker

gsujh Qs;ksy ihVj Mªdj

c) Fredrick Taylor d) Emerson

ÝsMfjd Vsyj belZu

3

9. Tick the element which is inconsistent (not matching) with „HJuman Relations‟ Approach.

^^ekuoh; laca/kksa^^ dh fopkj/kkjk ls vlaxr¼fojks/kh½ rRo dks fpfUgr dhft;sA

a) Emphasis on psychological factors

euksoSKkfud ?kVdksa ij cy

b) Development of social man

lkekftd euq"; dk fodkl

c) Formation of informal group

vukSipkfjd lewgksa dk fuekZ.k

d) Development of best method of work

dk;Z dh ^Js"B fof/k^ dk fodkl

10. The main pioneer of human relations thought is -

^ekuoh; laca/k^ fopkj/kkjk ds Áeq[k ÁorZd gSa&

a) Elton Mayo b) Frederick

,YVu es;ks ÝsMfjd Vsyj

c) Henry Fayol d) Peter Drucker

gsujh Qs;ksy ihVj Mªdj

11. “History repeats itself”. State to which approach belongs this assumption.

^^bfrgkl vius dks nksgjkrk gS^^];g fdl fopkj/kkjk dh ekU;rk gS\

a) Mgt. by Custom Approach b) Empirical Approach

„ijEijk }kjk Áca/k‟ fopkj/kkjk vuqHkokfJr fopkj/kkjk

c) System Approach d) Decision Theory Approach

Á.kkyh fopkj/kkjk fu.kZ;u fopkj/kkjk

12. Which of the following is not a principle of Scientific Management?

fuEukafdr esa ls dkSu&lk oSKkfud Áca/k dk fl)kUr ugha gS&

a) Harmony rather than discard

la?k"kZ ds LFkku ij eS=h

b) Co-operation rather than individualization.

O;fDrokn ds LFkku ij lgdkfjrk

c) Development of each man to the fullest extent.

ÁR;sd O;fDr dk vf/kdre fodkl

d) None of these

mijksDr esa ls dksbZ ugha

13. Planning is the _______________of Management.

fu;kstu] Áca/k dk-----------------------gS&

a) Final function b) Primary function

vafre dk;Z ÁkFkfed dk;Z

c) Subsidiary function d) Controlling function

lgk;d dk;Z fu;a=.kdkjh dk;Z

14. The following is not a component of planning-

fuEu fu;kstu dk la?kVd ugha gS&

a) Objectives b) Programmes

mn~ns’; dk;ZØe

c) Strategy d) Forecasting

O;wgjpuk iwokZuqeku

4

15. Point out the false statement:

^xyr^ dFku dks bafxr dhft;s&

a) Decision precedes every function

^fu.kZ;u^ ÁR;sd fØ;k ds iwoZ dh fLFkfr gS

b) Decision making is the part of planning

^fu.kZ;u^ fu;kstu dk ,d Hkkx gS

c) Decision making is not purposeful

fu.kZ;u mn~ns’;kRed ugha gksrk

d) None of these

mijksDr esa ls dksbZ ugha

16. The following is not an essential element of organization.

fuEu laxBu dk vko’;d rRo ugha gS&

a) Division of labour b) Human group

Je foHkktu ekuo lewg

c) Structure of relationship d) Budget and accounting system

laca/kksa dk <+k¡pk cpV o ys[kk Á.kkyh

17. The following factor influences the organization structure.

fuEu ?kVd laxBu lajpuk dks ÁHkkfor djrk gS&

a) Satisfaction of customers b) Social goals

xzkgd dh larqf"V lkekftd y{;

c) The nature and size of business d) Capacity to innovate

O;olk; dh Á—fr ,oa vkdkj uoÁorZu dh {kerk

18. The need for departmentation arises due to following reason:

foHkkxhdj.k dh vko’;drk fuEu dkj.k ls mRiUu gksrh gS&

a) To promote decentralization in decision making

fu.kZ;u esa fodsUnzhdj.k dk ÁksRlkfgr djuk

b) To hold departmental heads responsible

foHkkxk/;vksa dks nk;h cukuk

c) To help in increasing the production

mRiknu dks c<+kus esa lgk;d

d) None of these

mijksDr esa ls dksbZ ugha

19. Effective control is:-

ÁHkkoh fu;a=.k gS&

a) Past oriented b) Forward looking

Hkwrdkyhu ,oa i`"Bxkeh Hkfo";ksUeq[k

c) Detecting mistakes d) None of these

=qfV;k¡ <w<+uk mijksDr esa ls dksbZ ugha

20. The following is a technique of control.

fuEu fu;a=.k dh rduhfd gS&

a) Fatigue and work study b) Disciplinary action

Fkdku o dk;Z v/;;u vuq’kklu dk;Zokgh

c) Both (a) and (b) d) None of these

nksuks (a) rFkk (b) mijksDr esa ls dksbZ ugha

-----------------------------

1

B.Com (Hons.) First Semester Examination (Year 2014)

Principles of Mgt. Subject Code: BCOMH-108

Paper Code: JPJ-24 Time : 2:40 Minutes

M.Marks : 60

Section – B

[k.M&^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)

Attempt all questions (each question carries 4 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSa)

Q2. “Management is an open system”. Explain.

^^Áca/k ,d [kqyh Á.kkyh gSA^^ Li"V dhft;sA

OR

What do you mean by Administrative Management?

^^Á’kklfud Áca/k ls vki D;k le>rsa gSa\

Q3. “Management is a social process”. Explain.

^^Áca/k ,d lkekftd ÁfØ;k gS^^ le>kb;sA

OR

What is co-ordination? How it is important in Management?

leUo; ls D;k vk’k; gS\ Áca/ku esa bldk D;k egRo gS\

Q4. Explain the principle of equity.

lekurk ds fl)kUr ls vki D;k le>rs gSaA

OR

What is the state of management in ancient civilization?

iqjkru lH;rk esa Áca/ku dh fLFkfr dh foospuk dhft;Sa

Q5. What is „Decision Theory‟Approach?

^fu.kZ;u fl)kUr^ dh vo/kkj.kk D;k gS\ le>kb;sA

OR

Explain the Taylor‟s Wage Incentive System.

Vsyj dh ÁksRlkgu etnwjh i)fr ls vki D;k le>rs gSa\ la{ksi esa O;k[;k dhft;sA

Q6. Explain any five principles of planning.

fu;kstu ds fdUgha ik¡p fl)kUrksa dh O;k[;k dhft;sA

OR

What are the weaknesses of Functional Management? (Any five)

dk;kZRed Áca/k dh dfe;ksa dks crkb;sA¼dksbZ ik¡p½

Roll No.

2

Section C

[k.M&^l^ (Long answer type questions)

(nh/kZ mRrjh; iz’u)

Attempt all questions (each question carries 8 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSa)

Q. 7. Discuss the modern concept of management.

Áca/k dh vk/kqfud fopkj/kkjk dh foospuk dhft;sA

OR

What is Management Process? Describe the functions of Management.

Áca/k ÁfØ;k D;k gS\ Áca/k ds dk;Z le>kb;sA

Q.8. “Management can never be an exact science”. Explain with reasons.

^^Áca/k dHkh ,d fuf’pr foKku ugha gks ldrkA^^ dkj.k lfgr O;k[;k dhft;sA

OR

Write short notes on the following:

i) Decision Theory Approach of Management

ii) Contingency Approach of Management.

fuEukafdr ij fVIi.kh fyf[k;s&

1- Áca/k dh fu.kZ; fl)kUr vo/kkj.kk

2- Áca/k dh vkikrdkyhu vo/kkj.kk

Q.9 Explain the process of planning.

fu;kstu ÁfØ;k dh O;k[;k dhft;sA OR

Distinguish between „line‟ and „functional‟ forms of organization and discuss

their relative merits and demerits.

laxBu ds ^js[kk ^ ,oa ^fdz;kRed ^ laxBuksa esa vUrj Li"V dhft, vkSj mlds xq.k&nks"kksa

dk rqyukRed fooj.k nhft,A

Q.10. Explain the various types of departmentation.

foHkkxhdj.k ds fofHkUu Ádkjksa dh O;k[;k dhft;sA

OR

Discuss the various methods of control.

fu;a=.k dh fofHkUu fof/k;ksa dh foospuk dhft;sA

Q.11. Define management and discuss the important principles given by Fayol.

Áca/k dks ifjHkkf"kr dhft;s ,oa Qs;ksy }kjk Áfrikfnr Áca/k fl)kUrksa dh foospuk

dhft;sA

OR

Differentiate between Leadership and Management.

usr`Ro ,oa Áca/k esa vUrj dks Li"V dhft;s

--------------------------------

1

B.Com. (Hons.) First Semester Examination (Year 2014)

Moral Values and Languages Subject Code: FC- 104

Paper Code: JPJ-25 Time : 3 hours

M.Marks :75

The question paper is divided into three parts A, B & C. Students need to attempt all sections.

;g iz’ui= rhu Hkkxkas A, B ,oa C esa foHkkftr gSA Nk=ksa dks izR;sd Hkkx dks djuk vfuok;Z gSaA

Moral Values (A) Section –I

This section has five questions of equal marks. 5x1 = 5

Q1. Answer all the questions given below in one sentence.

1. Moral and value education should be an indispensible part of our education system.

Why?

uSfrd vkSj ekuoh; f’k{kk gekjh f’k{kk O;oLFkk dk ,d vfHkUu vax gksuk pkfg,A D;ksa\

2. Man should be selfless in his endeavour. Do you agree?

Ekuq"; dks fuLokFkZ gksuk pkfg,\ fVIik.kh dhft,A

3. What are the finest qualities of students?

Nk=ksa ds ije xq.kksa ls voxr djk,A

4. Courtesy and tolerance helps a man to achieve new heights of success. Do you agree

with the same?

’kkyhurk vkSj lgu’kfDr euq"; dks ubZ ÅpkbZ;ksa rd ys tkrh gSA D;k vki blls lger gS a\

5. Is it possible to control and mould human behavior and conduct with good values?

D;k ;g laHko gS fd ewY;ksa ds }kjk O;fDr ds O;ogkj ,oa vkpj.k dks fu;af=r fd;k tkrk gSA

Li"V dhft,A

Section –II

Q2. This section contains three questions of equal marks.

Attempt any two in about 25-30 words. 2x2 = 4

1. Why is it essential to develop ones conduct and character?

vkpj.k dk fodkl D;ksa egRoiw.kZ gS\ foospuk dhft,A

2. What do you understand by moral values? Explain with examples.

uSfrd ewY;ksa ls D;k vfHkizk; gS\ O;k[;k dhft,

3. The language of civilized conduct is – silence. Discuss.

vkpj.k dh ekSu Hkk"kk dh O;k[;k dhft,A

Section –III

Q3. Long answer type question (Ward limit: 200-250 words)

1x 6 = 6 A conflict between traditional and moral values are inevitable. Discuss.

Ikkjaifjd vkSj vk/kqfud ewY;ksa esa la?k"kZ@fojks/k vfuok;Z gSA O;k[;k dhft,A

OR

Behavior reflects and promote success of a man in the society. Explain in detail how?

vkpj.k euq"; dks lekt es dSls igpku fnykrs gSa foospuk dhft,A

Roll No.

2

uSfrd ewY; vkSj Hkk"kk (B)

Section –I

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk iz;ksx djsaA

Q.No. 1 lgh mRrj dk pquko djsa&

1. fpj ltx vk¡[ksa muhanh vkt dSlk O;Lr ckuk-------------------------- a) tkx rq>dks nwj tkuk b) fpUg vius NksM+ vkuk

c) pkgrk D;ksa e`R;q dks Mj esa clkuk d) uhan cudj ikl vkuk

2. Lo;a ÁHkk leqTtoyk iqdkjrh gS& a) rqax Jax b) LorU=rk

c) n<+ ÁfrKk d) liwr ekr`Hkwfe

3. clar _rq ds iyk’k dh Hkkafr o`{k Qwyrs gSa& a) vey rk’k b) f’kjh"k

c) dqtV d) xqykc

4. tc eq[; okD; ds lkFk ,d ;k ,d ls vf/kd miokD; tqM+s gksrs gSa og& a) ljy okD; b) la;qDr$ljy

c) feJ d) la;qDr

5. ,dk{k dk vFkZ gS& a) ,dka’k b) v{kka’k c) ,d vk¡[k okyk d) iap ijes’oj

6. vkids ikB~;Øe esa 'kkfey ÁsepUnz th dh dgkuh gS& a) gkj dh thr b) ued dk njksxk

c) 'krjat ds f[kykM+h d) iap ijes’oj

7. lqn’kZu dh dgkuh gS& a) Hkxoku cq) b) ued dk njksxk

c) gkj dh thr d) ÁsepUn ds QVs twrs

8. ^Hkxoku cq)^ fuca/k ds jpukdkj gSa& a) jkepUnz 'kqDy b) dqcsjukFk jk;

c) Lokeh foosdkuUn d) mijksDr esa ls dksbZ ugha

9. loZiYyh jk/kk—".ku dk fuca/k gS& a) yksdra= ,d /keZ gS b) /keZ ,d vQhe gS

c) /keZ vkSj lekt d) /keZ ,d Hkkjrh; vkRek

10. yfyr fuca/kdkj ugha gS& a) vkpk;Z jkepUnz 'kqDy b) vkpk;Z gtkjh Álkn f}osnh

c) dqcsjukFk jk; d) fo|kfuokl feJ

3

Section –II

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSa)

iz’u&6- *Lora=rk iqdkjrh* dfork dk HkkokFkZ fy[krs gq, crkb, fd ;g dfork gekjs thou esa

D;k egRo j[krh gSaa \

vFkok

*tkx rq>dks nwj tkuk* dfork vkt Hkh izklafxd gS] Li"V dhft,A

iz’u&7- *mRlkg dh fxurh Js"B xq.kksa esa gksrh gS] fuca/k ds vk/kkj ij lksnkgj.k

Li"V dhft,A

vFkok

*f’kjh"k ds Qwy* fuca/k esa ys[kd D;ksa vf/kdkj fu"lk ls nwj jgus dh ckr

dj jgk gSA

vFkok

v’kqf);ksa ds izdkj mnkgj.k lfgr fyf[k,A

iz’u&8- *ued dk nkjksxk* dgkuh dh fo’ks"krk,Wa fyf[k,A

vFkok

ckck Hkkjrh ,oa [kM~xflax dk pfj=&fp=.k dhft,A

iz’u&9- Hkxoku cq) O;k[;ku dk lkjka’k fyf[k,A

vFkok

yksdra= dh fo’ks"krk,Wa crkrs gq, fyf[k, fd yksdra= leL;kvksa dks lqy>kus ds ekxZ dSls

crkrk gSA

iz’u&10- ’kCn ;qXe ds izdkj crkrs gq, mnkgj.k fyf[k,A

vFkok

Ik;kZ;okph ’kCnksa dh ifjHkk"kk nsrs gq, ik¡p&ik¡p mnkgj.k nhft,A

English (C) Maximum Marks -30

Section –I

Q1. Answer any five from the following: 3x5=15

I. In ‘Tryst with Destiny’ what pledge did J.L.Nehru want the makers of the Indian Constitution to

take?

II. Why did J.L.Nehru use the expression ‘not wholly or in full measure’ in the first sentence?

III. In the poem’ Where the mind in without fear’ what are some of the things that the poet wishes

for his country?

IV. What effect does the nightingale’s song have on Keats in the poem ‘Ode to a nightingale?

V. In ‘An Astrologer’s day’, do you think the astrologer should be punished for his crime?

VI. In the poem’ Where the mind in without fear’ explain the lines ‘Where the mind is without fear

and the head is held high’.

4

Q. 2.

(A) Read the following passages and answer the questions given below: 4 Marks

This morning I bought a packet of ten cigarettes instead of my usual forty. I decided to smoke

only after lunch. Usually I smoke continuously at my office desk, but today I sucked peppermints

instead. I found it very difficult to control myself. When a cup of tea was brought to me at 11

o’clock, I opened the packet and put a cigarette in my mouth. I felt ashamed of my weakness and

did not light it.

I could not concentrate on my work. I could think of nothing else except smoking. I felt I should

have something in my mouth; so I started chewing a pencil. It was so funny that I laughed at

myself. At the same time I was very angry at those who had started talking against smoking. Why

don’t they leave things alone? How could they be so sure they were right?

I was eagerly waiting for lunch time so that I could smoke my first cigarette that day. I was rather

proud of myself for not having smoked that morning. I had a quick lunch, thinking all the time of

the cigarette that would follow. When at last coffee was brought and I was free from my vow, I lit

the first cigarette of the day. However, I did not enjoy it very much.

Answer the following questions:

(a) What promise had the narrator made to himself that day?

(b) Why did the narrator laugh at himself?

(c) Why was he not able to concentrate on his work?

(d) When did he have his first cigarette that day?

(B) Given below are three situations. Choose any one situation and write a paragraph on it in

about 100 words. 4 Marks

a) Write a paragraph on what you think is the role of youth in transforming India.

b) Write a paragraph about yourself expressing appreciation for the things you have in life and are

grateful for.

c) Imagine you are the Vice- Chancellor of your University. Write a paragraph on what you think

are the changes required in the university system to make college education meaningful and

relevant.

Vocabulary

5

(C) 1) Match the words in column A with their meanings in column B. One word is extra.

2 Marks

Column A Column B

Damaged Entertainment

Century destroyed

environment Falsehood

Recreation a period of hundred years

surroundings

2. Rewrite the following sentences inserting correct prepositions. 3 Marks

into, to, at, of, for, in, on

i. The meeting will start …………………… 11 a.m.

ii. She invited her friends ……………………….. her house …………………. lunch.

iii. He threw the ball …………………….. the river.

iv. We will be going to Bombay ……………………. Diwali.

v. Mother is tired …………………….. working in the kitchen.

3. Complete the following sentences by choosing the right words from those given in the brackets.

2 Marks

i. Everyone ………………………….. (like/likes) to play holi.

ii. The news ………………………. (are/is) very bad.

iii. My parents ……………………. (goes/go) for a walk in the morning.

iv. They …………………………… (have/has) the tickets for the film.

------------------------------

1

B.Com.(Hons.)First Semester Examination (Year 2014)

Development of Entrepreneurship Subject Code: FC-103

Paper Code: JPJ-26

Time : 20 Minutes

M.Marks : 5

Section A

[k.M&^v^ Objective Type Questions

oLrqfu"B Á’u

Attempt All Questions. Each question carry 1/2 mark. Use the symbol (√) in the box for marking the

correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk

iz;ksx djsaA

Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. Who used the word ‘Entrepreneurship’ at first:

^m|ferk^ 'kCn dk loZÁFke Á;ksx fdlus fd;k Fkk&

a) Johnson b) Taylor

tkWulu Vsyj

c) Richard Cantillon d) Henry Fayol

fjpMZ dS.Vhyksu gsujh Qs;ksy

2. The sources of the achievements of targets:

y{; ÁkfIr dh Ásj.kk ds L=ksr gSa&

a) Profit b) Creation of customers

ykHk xzkgdksa dk l`tu

c) Innovation d) All of these

uo ÁorZu mijksDr lHkh

3. Project is prepared-

ifj;kstuk rS;kj dh tkrh gS&

a) By Entrepreneurs b) By Promoters

lkglh }kjk ÁorZdksa }kjk

c) By Managers d) All of these

Áca/kdksa }kjk mijksDr lHkh

4. The objective of Financial Management-

foÙk Áca/k dk mn~ns’; gS&

a) Profit maximization b) Assets maximization

ykHk vf/kdrehdj.k lEifÙk vf/kdrehdj.k

c) Return maximization d) All of these

ÁfrQy vf/kdrehdj.k mijksDr lHkh

Roll No.

Enrollment No.

Invigilator’s Signature

2

5. Double Entry System was introduced:

f} Áfof"V Á.kkyh dk vkjEHk gqvk Fkk&

a) In India b) In Japan

Hkkjr esa tkiku esa

c) In Italy d) In America

bVyh esa vesfjdk esa

6. Quality control is a technique of:

Xkq.koÙkk fu;a=.k---------------------dh rduhd gSA

a) Personnel Management b) Financial Management

lsfooxhZ; Áca/k foÙk Áca/k

c) Production Management d) Material Management

mRiknu Áca/k lkexzh Áca/k

7. Time Management is –

le;&Áca/ku gS&

a) Savings of time

le; dh cpr

b) Use of time

le; dk mi;ksx

c) Achievements of maximum targets in minimum time

U;wure le; ij vf/kdre y{;ksa dh ÁkfIr

d) All of these

mijksDr lHkh

8. Madhya Pradesh Finance Corporation was established in:

e/; Án s’k foÙk fuxe dh LFkkiuk dh xbZ&

a) 1955 b) 1975

c) 1980 d) 1990

9. The maximum limit of interest subsidies is:

C;kt vuqnku dh vf/kdre lhek gS&

a) Rs.5,000 b) Rs.10,000

c) Rs.15,000 d) Rs.20,000

10. Minimum age required for Dean Dayal Employment Scheme is-

nhun;ky jkstxkj ;kstuk esa fgrxzkgh dh mez fdruh gksuk pkfg,& a) 18 to 45 years b) 18 to 35 years

18 ls 45 o"kZ 18 ls 35 o"kZ

c) 18 to 40 years d) 16 to 30 years

18 ls 40 o"kZ 16 ls 30 o"kZ

-------------------------------

1

B.Com. (Hons.) First Semester Examination (Year 2014)

Development of Entrepreneurship Subject Code: FC-103

Paper Code: JPJ-26 Time : 2:40 Minutes

M.Marks: 30

Section – B

[k.M&^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)

Attempt all questions (each question carries 2 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 2 vad fu/kkZfjr gSa)

Q.No. 2. Describe the importance of entrepreneurship.

m|ferk ds egRo dk o.kZu djksA

OR

What is meant by Entrepreneurship Development?

m|ferk fodkl ls D;k vk’k; gS\

Q.No.3. What is the oral and written communication?

ekSf[kd rFkk fyf[kr lEÁs"k.k D;k gS\

OR

Write any four characteristics of leadership.

usr`Ro dh dksbZ pkj fo’ks"krk;sa fyf[k;sA

Q.No.4. Write five merits of Sole Proprietorship.

,dkadh O;kikj ds ik¡p xq.k fyf[k;sA

OR

Explain the concept of Working Capital.

dk;Z’khy iw¡th dh vo/kkj.kkvksa dks le>kb;sA

Q.No.5. What is meant by Quality Management?

xq.koÙkk Áca/ku dk D;k vFkZ gS\

OR

What is meant by Time Management?

le;&Áca/ku dk D;k vFkZ gS\

Q.No.6. What are the functions of M.P. Khadi and Village Industries Board?

e/; Áns’k [kknh rFkk xzkeks|ksx cksMZ ds D;k dk;Z gSa\

OR

What do you understand by subsidies?

vuqnku ls vki D;k le>rs gSa\

Roll No.

2

Section C

[k.M&^l^ (Long answer type questions)

(nh/kZ mRrjh; iz’u)

Attempt all questions (each question carries 4 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSa½

Q.No.7. Explain the essential qualities of a good entrepreneurship.

,d vPNs m|eh ds vko’;d xq.kksa dks le>kbZ;sA

OR

What is Entrepreneurship Development Programme? Explain steps taken by the

Government for entrepreneur development in India.

m|ferk fodkl dk;ZØe D;k gS\ Hkkjr esa m|ferk ds fodkl ds fy;s ljdkj }kjk

mBk;s x;s dneksa dh O;k[;k dhft;sA

Q.No.8. “The greatest enemy of communication is management in its illusion”. Discuss

this statement.

^^Áca/k esa lUns’kokgu dk Ácy 'k=q mldk Hkze gSA^^ bl dFku dh foospuk dhft;sA

OR

“Leaders are not born, but made”. Explain this statement and discuss the qualities

of a good leader.

^^usrk TkUers ugha cuk;s tkrs gSaA^^ bl dFku dks le>kbZ;s RkFkk ,d dq’ky usrk ds

fofHkUu xq.kksa dh foospuk dhft;sA

Q.No.9. What is meant by Project Report? When is it prepared? Describe its objectives.

ifj;kstuk fjiksVZ ls D;k vk’k; gS\ ;g dc rS;kj dh tkrh gS\ bldh fo’ks"krkvksa rFkk

mn~ns’;ksa dk o.kZu dhft;sA

OR

Explain the meaning of Book Keeping and Accountancy. Discuss the objectives

and advantages of accounting.

iqLrikyu rFkk ys[kkdeZ dk vFkZ le>kbZ;s\ ys[kkadu ds mn~ns’;ksa ,oa ykHksa dh foospuk

dhft;sA

Q.No.10. What do you understand by Stock Management. Describe the techniques of stock

management.

Lda/k ds Áca/k ls vki D;k le>rs gSa\ Lda/k ds Áca/k dh rduhd dk o.kZu djksA

OR

What do you understand by Quality Control? Describe its objectives and

importance.

xq.koÙkk Áca/ku ls vki D;k le>rs gSa\ blds mn~ns’; rFkk egRo dk o.kZu dhft;sA

Q.No.11. What is Pollution Control Board? Explain its functions.

Ánw"k.k fu;a=.k e.My D;k gS\ blds dk;Z crkbZ;sA

OR

Write an essay on Swarna Jayanti Rojgar Yojana.

Lo.kZ t;Urh jkstxkj ;kstuk ij ,d ys[k fyf[k;sA

--------------------------