d–1296 sub. code 10211162.241.27.72/.../distance/2019_may_ug_b.com_commerce.pdf · 2020. 4....

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D–1296

DISTANCE EDUCATION

B.Com. DEGREE EXAMINATION, MAY 2019.

First Semester

PRINCIPLES OF MANAGEMENT

(CBCS 2018-19 Academic Year Onwards)

Time : Three hours Maximum : 75 marks

SECTION A — (10 2 = 20 marks)

Answer ALL questions.

1. What is middle level management?

|k{ø» ÷©»õsø© GßÓõÀ GßÚ?

2. What is “Scientific Management”?

AÔÂ¯À ÷©»õsø© GßÓõÀ GßÚ?

3. Define “Planning”.

vmhªhÀ Áøμ¯Ö.

4. What is policy?

öPõÒøP GßÓõÀ GßÚ?

5. What is ‘Centralisation’?

AvPõμa ö\ÔÄ GßÓõÀ GßÚ?

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6. What is meant by delegation of authority?

AvPõμ J¨£øhÄ GßÓõÀ GßÚ?

7. What is meant by controlling?

Pmk¨£kzxuÀ GßÓõÀ GßÚ?

8. Who is a leader?

uø»Áß Gß£Áº ¯õº?

9. What is communication?

uPÁÀ öuõhº¦ GßÓõÀ GßÚ?

10. Give the meaning of motivation.

ö\¯¿UP©Îzu¼ß ö£õ¸Ò u¸P.

SECTION B — (5 × 5 = 25 marks)


11. (a) State the importance of management.

÷©»õsø©°ß •UQ¯zxÁzøu TÖP.

Or

(b) What are the objectives of scientific management?

ÂgbõÚ ÷©»õsø©°ß ÷|õUP[PÒ ¯õøÁ?

12. (a) Bring out the merits of planning.

vmhªku¼ß |ßø©PøÍ TÖP.

Or

(b) Explain the types of managerial decisions.

÷©»õsø© wº©õn[PÎß ÁøPPøÍ ÂÁ›.

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13. (a) Compare emotional and rational decision making.

Enºa] Á¯¨£mh ©ØÖ® £SzuÔÁõº¢u

•iöÁkzuø» J¨¤kP.

Or

(b) What are the step in man power planning?

©Ûu \Uv vmhªku¼ß £i{ø»PÒ ¯õøÁ?

14. (a) Explain Maslow’s need – Hierarchy theory.

©õì÷»õÂß ÷uøÁ Á›ø\ ÷Põm£õmøh ÂÍUSP.

Or

(b) State the functions of leader.

uø»Á›ß ö\¯ÀPøÍ SÔ¨¤kP.

15. (a) Explain the step in controlling.

Pmk¨£kzxu¼ß £i{ø»PøÍ £ØÔ ÂÁ›.

Or

(b) Describe coping with stress.

©Ú AÊzuzøu \› ö\´Áx £ØÔ GÊxP.

SECTION C — (3 10 = 30 marks)

Answer any THREE questions.

16. Explain the function of management.

÷©»õsø©°ß £oPøÍ ÂÍUSP.

17. Describe the steps of planning.

vmhªku¼ß £i{ø»PøÍ ÂÁ›.

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18. Describe the merits and demerits caused by organisation chart.

{ºÁõP Aø©¨¤ß Áøμ£h® HØ£kzx® |ßø©PÒ ©ØÖ®

wø©PøÍ SÔ¨¤kP.

19. Explain the modern techniques of control.

Pmk¨£kzu¼ß |ÂÚ ~m£[PøÍ ÂÁ›.

20. Explain the causes (or) sources of stress.

Põμn[PÒ AÀ»x ©Ú AÊzuzvß Buõμ[PøÍ

ÂÍUPÄ®.

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D–1297

DISTANCE EDUCATION


First Semester

BUSINESS COMMUNICATION





1. What do you mean by grapevine communication?

vμõmø\U öPõi uPÁÀ öuõhº¦ Gß£uß ö£õ¸Ò ¯õx?

2. What is commercial correspondence?

ÁoP Piu[PÒ GßÓõÀ GßÚ?

3. What is an enquiry letter?

Â\õμønU Piu® GßÓõÀ GßÚ?

4. What is salutation of communication?

uPÁÀ öuõhº¤À EÒÍ ÁnUP •øÓ ¯õx?

5. What you mean by agency correspondence?

•Pø©U Piuz öuõhº¦ GßÓõÀ GßÚ?

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6. What is bank correspondence?

Á[Q uPÁÀ öuõhº¦ GßÓõÀ GßÚ?

7. What is meant by business reports?

ÁoP AÔUøP GßÓõÀ GßÚ?

8. State the meaning of press reports.

£zv›UøP AÔUøP°ß ö£õ¸øÍ SÔ¨¤kP.

9. What is multimedia?

£ß•P FhP® GßÓõÀ GßÚ?

10. What is video conferencing?

PõönõÎ Põm] GßÓõÀ GßÚ?


Answer ALL questions choosing either (a) or (b) in each.

11. (a) Describe the features of a business letter.

Â¯õ£õμ Piuzvß ]Ó¨¤¯À¦PøÍ ÂÍUSP.

Or

(b) Explain the different forms of formal communication.

\õuõμn öuõhº¦ ÁøPPøÍ ÂÁ›UPÄ®.

12. (a) List out the contents of an order letter.

EzuμÄ Piuzvß EÒÍhUP[PøÍ £mi¯¼kP.

Or

(b) What are the objectives of a good letter of complaint?

¦Põº Piu® u¯õ›UP£kÁvß ÷|õUP[PÒ ¯õøÁ?

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13. (a) What are the purpose of a sales letter?

ÂØ£øÚU Piuzvß ÷|õUP[PøÍ ÂÁ›.

Or

(b) Write a letter to a bank requesting for loan.

J¸ Á[Q°À Phß ÷Põ› Piu® JßÔøÚ GÊxP.

14. (a) What are the various types of reports?

AÔUøP £À÷ÁÖ ÁøPPÒ ¯õøÁ?

Or

(b) What are the ways in which a report can be organised? Explain.

JÊ[Pø©UP¨£mh AÔUøP öÁÎ°kÁuØS

EshõÚ ÁÈPÒ ¯õøÁ?

15. (a) Define : (i) E-commerce (ii) Voice mail (iii) E-mail.

RÌPsh uø»¨¦PøÍ Áøμ¯ÖUPÄ® (i) ªß ÁoP® (ii) SμÀ Ag\À (iii) ªß Ag\À.

Or

(b) Write a note on :

(i) Online trading

(ii) Telephone answering machine.

RÌPsh uø»¨¦PÎÀ ]Ó¨¦ ÁøP.

(i) ªß Ag\À •øÓ°À £[SPøÍ Áõ[SuÀ

(ii) öuõø»÷£] £vÀ C¯¢vμ®.

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16. Explain the layout of the business letters.

ÁoPU Piuzvß Aø©¨¦ vmhzvøÚ ÂÍUSP.

17. Draft a letter a quotation on supply of clothes to a textile company.

J¸ xo {ÖÁÚzvØS xoPÒ AÎ¨¦ öuõhº£õÚ

Âø»¨£mi¯À Piu® JßøÓ ÁøμP.

18. Write a collection letter to your customer for the non-payment of Rs. 1,00,000.

ö\¾zu¨£hõu öuõøP ¹. 1,00,000 – PõÚ Á`À Piu®

JßøÓ EÚx ÁõiUøP¯õÍ¸US GÊuÄ®.

19. Write an application for the post of computer operator in a big business from.

J¸ ö£›¯ ÁoP {ÖÁnzvß PoÛ ö\¯À£õmhõÍº

£oUS J¸ Âsn¨£® GÊxP.

20. Explain the kinds of reports.

AÔUøP°ß ÁøPPøÍ ÂÍUSP.

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D–1298

DISTANCE EDUCATION


First Semester

BUSINESS ENVIRONMENT

(CBCS 2018 – 2019 Academic year onwards)




1. What is external environment?

öÁÎ¨¦Ó _ØÖa `ÇÀ GßÓõÀ GßÚ?

2. What is cultural environment?

P»õa\õμ _ØÖa `ÇÀ GßÓõÀ GßÚ?

3. What is foreign direct investment?

A¢{¯ ÷|μi •u½k GßÓõÀ GßÚ?

4. List some of the laws relating to business in India.

C¢v¯ ÁoPzxhß öuõhº¦øh¯ ]» \mh[PøÍ

Á›ø\¨£kzxP.

5. What is financial system?

{v•øÓ GßÓõÀ GßÚ?

6. How is industrial policy important to a nation?

J¸ |õmiØS öuõÈØöPõÒøP G¨£i •UQ¯©õÚx?

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7. What are economic reforms?

ö£õ¸Íõuõμa ^ºv¸zu® GßÓõÀ GßÚ?

8. What is WTO?

WTO GßÓõÀ GßÚ?

9. What is meant by urbanisation?

|Pμ©¯©õUPÀ GßÓõÀ GßÚ?

10. State any two characteristics of co-operative societies.

TmkÓÄ \[P[PÎß C¯À¦PÒ CμsiøÚ SÔ¨¤kP.



11. (a) Describe the main elements of social and cultural environment.

\‰P ©ØÖ® £s£õmk _ØÖa `Ç¼ß •UQ¯ TÖPøÍ

ÂÍUSP.

Or

(b) Explain the concept of natural environment of business.

öuõÈß C¯ØøPa `ÇÀ GßÓ P¸zøu ÂÍUSP.

12. (a) Explain the functions of WTO.

E»P Áõo£ Aø©¨¤ß ÷|õUP[PøÍ Â›ÁõP

GÊxP.

Or

(b) Explain the scope of social responsibility of business.

ÁoPzvß \‰P¨ ö£õÖ¨¦PÎß £μ¨¦PøÍ ÂÁ›.

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13. (a) Explain the various elements of internal environment of business.

Em¦Ó ÁoP `Ç¼ß £À÷ÁÖ TÖPøÍ ÂÁ›.

Or

(b) Explain the different components of financial system.

{v •øÓ°ß £À÷ÁÖ TÖPÒ £ØÔ ÂÁ›.

14. (a) Explain the functions of socialism.

\©uº© ÷Põm£õmiß |ßø©PøÍ ÂÁ›.

Or

(b) Explain the demerits of capitalism.

•u»õÎzxÁU öPõÒøP°ß SøÓPøÍ ÂÍUSP.

15. (a) Describe the importance of public enterprises.

ö£õxz xøÓ {ÖÁÚzvß •UQ¯zxÁzvøÚ

ÂÁ›UP.

Or

(b) State the features of co-operative organisation.

TmkÓÄ Aø©¨¤ß ]Ó¨¤¯À¦PøÍ SÔ¨¤kP.

SECTION C — (3 × 10 = 30 marks)


16. Explain the barriers to social responsibility of business.

ÁoPzvß \‰P¨ ö£õÖ¨¦PÐUPõÚ uøhPÒ SÔzx

ÂÍUSP.

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17. Describe the impact of economic system in business.

Â¯õ£õμzvß «x ö£õ¸Íõuõμ •øÓPÎß uõUPzøu ÂÁ›.

18. Explain the Indian legal environment of business.

Â¯£õμzvØS C¢v¯õÂÀ \mh® \õº¢u _ØÖa`ÇÀ £ØÔ

ÂÁ›UP.

19. Explain in brief industrial policy of India.

C¢v¯ öuõÈØ öPõÒøP £ØÔ _¸UP©õP ÂÍUSP.

20. Describe the various functions of public enterprise.

ö£õxzxøÓ {ÖÁÚzvß £À÷ÁÖ £oPøÍ ÂÁ›UP.

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D–1299

DISTANCE EDUCATION


First Semester

FINANCIAL ACCOUNTING





1. What is Journal?

SÔ¨÷£k GßÓõÀ GßÚ?

2. What is Trial Balance?

C¸¨¦a ÷\õuøÚ GßÓõÀ GßÚ?

3. What is Trading account?

Â¯õ£õμ PnUS GßÓõÀ GßÚ?

4. What are Indirect expenses?

©øÓ•P ö\»ÄPÒ ¯õøÁ?

5. State two importance of depreciation.

÷u´©õÚzvß •UQ¯zxÁ® CμsiøÚ TÖP.

6. What is Balance Sheet?

C¸¨¦{ø»U SÔ¨¦ GßÓõÀ GßÚ?

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7. Define “Partnership”.

“Tmhõsø©” Áøμ¯Ö.

8. What is Fluctuating capital?

©õÖ£k® •uÀ GßÓõÀ GßÚ?

9. Define “Company”.

“{Ö©®” Áøμ¯Ö.

10. Define “Shares”.

£[SPÒ Áøμ¯Ö.



11. (a) What is the need for preparing a Bank

Reconciliation Statement?

Á[QU PnUS \›Pmk® £mi¯ø» u¯õ›¨£uØPõÚ

÷uøÁ GßÚ?

Or

(b) Journalise the following transactions :

(i) Purchased goods for cash Rs. 10,000

(ii) Purchased stationery for cash Rs. 500

(iii) Furniture purchased for Rs. 30,000

(iv) Goods sold for cash Rs. 8,000

(v) Interest paid for Rs. 3,000.

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RÌUPõq® |hÁiUøPPÐUS SÔ¨÷£mk¨ £vÄPÒ

u¸P.

(i) öμõUPzvØS ö£õ¸Ò Áõ[Q¯x ¹. 10,000.

(ii) öμõUPzvØS GÊxö£õ¸Ò Áõ[Q¯x ¹. 500.

(iii) AøÓP»ß öμõUPzvØS Áõ[Q¯x ¹. 30,000.

(iv) öμõUP ÂØ£øÚ ¹. 8,000.

(v) Ámi ö\¾zv¯x ¹. 3,000.

12. (a) From the following information prepare a Trial Balance.

Rs. Rs.

Cash 28,650 Capital 50,000

Investment 13,500 Furniture 3,000

Creditors 2,800 Salary 1,000

Debtors 2,000 Sales 7,000

Purchases 10,100 Wages 200

Drawings 1,250 Stationery 100

RÌUPõq® ÂÁμ[PÎ¼¸¢x C¸¨¦a ÷\õuøÚ

u¯õ›UP. ¹. ¹.

öμõUP® 28,650 •uÀ 50,000

•u½k 13,500 ©øÚ Ao¯[PÒ 3,000

PhÜ¢÷uõº 2,800 \®£Í® 1,000

PhÚõÎPÒ 2,000 ÂØ£øÚ 7,000

öPõÒ•uÀ 10,100 T¼ 200

Gk¨¦ 1,250 GÊxö£õ¸Ò 100

Or

(b) Describe various types of errors.

£À÷ÁÖ ÁøP¯õÚ ¤øÇPÒ £ØÔ ÂÍUSP.

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13. (a) Prepare Trading a/c from the following balance. Rs. Rs.

Inventory in the beginning 60,000 Purchases 6,00,000

Carriage inwards 20,000 Freight and cartage 30,000

Wages 25,000 Purchase return 10,000

Sales 10,00,000 Sales returns 2,000

Carriage outwards 15,000 Closing inventory 50,000

¤ßÁ¸® öuõøPPøÍU öPõsk Â¯õ£õμ PnUQøÚz

u¯õº ö\´P. ¹. ¹.

Bμ®£ \μUQ¸¨¦ 60,000 öPõÒ•uÀ 6,00,000

EÒöPõnº Ásia \zu® 20,000 Ási ÁõhøP 30,000

T¼ 25,000 öPõÒ•uÀ v¸¨£® 10,000

ÂØ£øÚ 10,00,000 ÂØ£øÚz v¸¨£® 2,000

öÁÎUöPõnº Ásia \zu® 15,000 CÖv \μUQ¸¨¦ 50,000

Or

(b) Distinguish between Profit and Loss account and Balance sheet.

C»õ£ |mh PnUS ©ØÖ® C¸¨¦ {ø»U SÔ¨¤ØS®

EÒÍ ÷ÁÖ£õkPøÍ ÂÁ›.

14. (a) ‘A’ and ‘B’ are partners in a firm. ‘A’ draws Rs. 900 regularly in the middle of each month during the year 2016. “B” draws Rs. 5,400 at the end of each half year. Calculate interest on their drawings at 5% p.a.

“A” ©ØÖ® “B” C¸Á¸® J¸ {ÖÁÚzvß TmhõÎPÒ.

A 2016 ® BsiÀ JÆöÁõ¸ ©õu Cøh°¾®

öuõhº¢x ¹. 900 GkzxU öPõÒQÓõº. “B” JÆöÁõ¸

Aøμ¯õsk CÖv°¾® ¹. 5,400 GkzxU öPõÒQÓõº.

BskUS 5% Gk¨¦PÒ «uõÚ Ámi PnUQhÄ®.

Or

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(b) Babu and Gobu are partners. Prepare capital

accounts of the partners when they are fluctuating.

Babu (Rs.) Gobu (Rs.)

Capital on 1.1.16 8,00,000 7,00,000

Drawings 1,60,000 1,40,000

Interest on drawings at 5% 4,000 2,000

Share of profit 84,000 66,000

Interest on capital at 6% 48,000 42,000

Salary 72,000

£õ¦ ©ØÖ® ÷Põ¦ C¸Á¸® TmhõÎPÒ. RÌPõq®

Â£μ[PøÍU öPõsk TmhõÎPÎß ©õÖ£k® •uÀ

PnUøPz u¯õ›UPÄ®.

£õ¦ (¹.) ÷Põ¦ (¹.)

•uÀ 1.1.16 8,00,000 7,00,000

Gk¨¦ 1,60,000 1,40,000

Gk¨¦ «uõÚ Ámi 5% 4,000 2,000

C»õ£ £[S 84,000 66,000

•uÀ «uõÚ Ámi 6% 48,000 42,000

\®£Í® 72,000 –

15. (a) Aruna & Co. Ltd issued 1,00,000 shares of Rs. 10

each payable : Rs. 3 on application; Rs. 2 on

allotment and Rs. 5 on first and final call.

1,20,000 shares were applied for. The directors

decided to reject the excess applications. All moneys

due were fully received. Pass journal entries.

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A¸nõ Áøμ¯Ö {Ö©® JßÖ ¹. 10 Ãu® 1,00,000

£[SPøÍ öÁÎ°mhx ö\¾zu÷Ási¯ öuõøP :

Âsn¨£zvß ÷£õx ¹. 3 JxURmiß ÷£õx ¹. 2

©ØÖ® •uÀ ©ØÖ® CÖv AøÇ¨¤ß ÷£õx ¹. 5.

1,20,000 £[SPÒ ÷Ási Âsn¨£[PÒ

ö£Ó¨£mhÚ. C¯US|ºPÒ ªøP¯õÚ Âsn¨£[PÒ

{μõP›UP»õ® GÚ •iÄ ö\´uÚº. AøÚzx

öuõøP²® ö£Ó¨£mhx. SÔ¨÷£mk¨ £vÄPøÍz

u¸P.

Or

(b) What is Debentures? Explain its characteristics.

Phß£zvμ® GßÓõÀ GßÚ? Auß C¯À¦PøÍ

ÂÍUSP.



16. Explain the concept of accounting.

PnUQ¯¼ß P¸zxUPøÍ ÂÁ›.

17. From the following balances, prepare trading, profit and loss a/c for the year ended 31st Dec. 2012 and a balance sheet as on that date.

Rs. Rs.

Stock on 1.1.2012 17,000 Bad debts 1,000

Manufacturing wages 10,000 Sales 60,000

Purchase of Raw materials 30,000 Land & building 30,000

Factory rent 5,000 Plant & machinery 20,000

Carriage inwards 3,000 Depreciation on plant 2,000

Salary of works manager 2,000 Sundry debtors 5,000

Office rent 2,000 Sundry creditors 30,000

Printing and stationary 1,000 Cash in hand 5,000

Capital 43,000

Closing stock on 31st Dec. 2012 was Rs. 19,000.

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RÌUPsh Ç¨¦PÎ¼¸¢x 2012, i\®£º 31 B®

BsiØPõÚ Â¯õ£õμU PnUS, C»õ£ |mh PnUS ©ØÖ®

Ç¨¦ {ø» SÔ¨¤øÚz u¯õ›UP. ¹. ¹.

\μUQ¸¨¦ 1.1.2012 17,000 ÁμõUPhß 1,000

EØ£zv T¼ 10,000 ÂØ£øÚ 60,000

öPõÒ•uÀ 30,000 {»® ©ØÖ® Pmih® 30,000

öuõÈØ\õø» ÁõhøP 5,000 C¯¢vμ® ©ØÖ® ö£õÔÁøPPÒ 20,000

EÒ_ø© T¼ 3,000 C¯¢vμ ÷u´©õÚ® 2,000

öuõÈØ\õø» ÷©»õÍº \®£Í® 2,000 £ÀÁøP PhÚõÎPÒ 5,000

A¾Á»P ÁõhøP 2,000 £ÀÁøP PhÜ¢÷uõº 30,000

GÊxö£õ¸mPÒ 1,000 øP°¸¨¦ öμõUP® 5,000

‰»uÚ® 43,000

2012 i\®£º 31 AßÖ \μUQ¸¨¦ ¹. 19,000.

18. Prepare a Bank Reconciliation statement from the following data as on 31.12.2015.

Rs.

(a) Balance as per cash book 12,500

(b) Cheques issued but not presented for payment 900

(c) Cheques deposited in bank but not collected 1,200

(d) Bank paid insurance premium 500

(e) Direct deposited by a customer 800

(f) Interest on investment collected by bank 200

(g) Bank charges 100

31.12.2015–® ÷uv¯ßÖ R÷Ç öPõkUP¨£mh

Â£μ[PÎß£i Á[Q \›Pmk® £mi¯ø» u¯õº ö\´P. ¹.

(A) öμõUP¨£v÷Ámiß£i Ç¨¦ 12,500

(B) ÁÇ[P¨£mh Põ÷\õø»PÒ ö£Öu¾US

•ßÛø»¨£kzu¨£hõuøÁPÒ 900

(C) Á[Q°À ö\¾zu¨£mh Põ÷\õø»PÒ Á`À

ö\´¯¨£hõuøÁ 1,200

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¹.

(D) Á[Q¯õÀ ö\¾zu¨£mh Põ¨¥k •øÚ©® 500

(E) ÁõiUøP¯õÍº ÷|μi¯õP Á[Q°À ö\¾zv¯x 800

(F) •u½miß Ámi Á[Q°À Á`À ö\´¯¨£mhx 200

(G) Á[QU Pmhn® 100

19. X and Y are partners sharing profits and losses in the ratio of 3:2. On 1st Jan 2016, they admit Z as a new partner on which date their balance sheet was as follows.

Liabilities Rs. Assets Rs.

Capital : X 10,000 Debtors 11,000

Y 8,000 Land and building 8,000

Creditors 12,000 Machinery 10,000

General reserve 16,000 Stock 12,000

Workmen compensation fund 4,000 Cash 9,000

50,000 50,000

The following terms were agreed between them :

(a) The new profit sharing ratio is 2 : 2 : 1.

(b) ‘Z’ brings Rs. 10,000 in cash for goodwill.

(c) Revaluation of assets : Land and Building

Rs. 18,000, Stock Rs. 16,000.

(d) The amount required for workmen compensation

fund is Rs. 2,000.

(e) Z is to bring 20% of the combined capital of ‘X’ and

‘Y’ after giving effect to the above adjustment.

Prepare Revaluation a/c, Partners capital A/c and

New balance sheet.

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X ©ØÖ® Y TmhõÎPÒ 3:2 GßÓ ÂQuzvÀ C»õ£ |mhzøu

£QºQßÓÚº. áÚÁ› 1, 2016À AÁºPÒ Z GßÓ ¦v¯

TmhõÎø¯ ÷\ºUQßÓÚº. AßøÓ¯ vÚ® C¸¨¦{ø»U

SÔ¨¦ R÷Ç öPõkUP¨£mkÒÍx. ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.

•uÀ : X 10,000 PhÚõÎPÒ 11,000

Y 8,000 {»® ©ØÖ® Pmhh® 8,000

PhÜ¢÷uõº 12,000 C¯¢vμ® 10,000

ö£õxPõ¨¦ 16,000 \μUS 12,000

÷Áø»¯õmPÒ |èh Dk {v 4,000 öμõUP® 9,000

50,000 50,000

AÁºPÎøh÷¯¯õÚ J¨£¢u® R÷Ç öPõkUP¨£mkÒÍx.

(A) ¦v¯ C»õ£ |mh £QºÄ ÂQu® 2:2:1. (B) |Øö£¯μõP Z ¹. 10,000 öμõUP©õP öPõsk Á¸QÓõº. (C) ö\õzxUPÒ ©Ö©v¨¥k {»® ©ØÖ® Pmhh® ¹. 18,000

\μUS ¹. 16,000. (D) ÷Áø»¯õmPÒ |èh Dk {vUS ÷©¾® ¹. 2,000

÷uøÁ¨£kQÓx. (E) ÷©ØTÔ¯ \›PmkuÀPÒ {øÓ÷ÁØÓ¨£mh ¤ß X

©ØÖ® Y TmhõÎPÎß Tmk ‰»uÚzvÀ Z 20% öμõUP® öPõsk Áμ ÷Ásk®.

©Ö©v¨¥k P/S TmhõÎPÎß ‰»uÚU P/S ©ØÖ®

¦v¯ C¸¨¦ {ø»U SÔ¨¦ u¯õ›UPÄ®.

20. Raj Ltd. issued to the public 5,000 shares of Rs. 100 each at a discount of 5% payable as follows.

On application Rs. 25 : On allotment Rs. 34 : On first and final call Rs. 36.

Applications were received for 4,500 shares and all these were accepted. All moneys due were received except the final call on 300 shares which were forfeited. 200 of these shares were reissued at Rs. 90 as fully paid. Show the cash book and journal entries in the books of company.

D–1299

10

sp3

Cμõä ¼ªöhm 5,000 £[SPøÍ £[S JßÖUS ¹. 100 Ãu®

5% ÁmhzvÀ öÁÎ°mk ¤ßÁ¸©õÖ ö\¾zu ÷Ási¯øÁ.

Âsn¨£zvß «x ¹. 25; JxURmiß «x ¹. 34 •uÀ

©ØÖ® CÖv AøÇ¨¤ß «x ¹. 36.

4,500 Âsn¨£[PÐUPõÚ öuõøP ö£Ó¨£mh AøÚzx®

HØÖUöPõÒÍ¨£mhx. AøÚzx öuõøPPÐ® 300 £[SPÒ

«uõÚ •uÀ ©ØÖ® CÖv AøÇ¨¦ }[P»õP ö£Ó¨£mhx.

AuøÚ JÖ¨¤Ç¨¦ ö\´uÚº. AvÀ 200 £[SPøÍ ¹. 90

Ãu® ©ÖöÁÎ±mk ö\´uõº. {Ö® HkPÎÀ öμõUP

Hmøh²® SÔ¨÷£mk £vÄPøÍ²® u¸P.

–––––––––––––––

wk14

D–1300

DISTANCE EDUCATION


Second Semester

FINANCIAL MANAGEMENT

(CBCS 2018-19 Academic year onwards)




1. Define financial management.

{v ÷©»õsø© & Áøμ¯Ö.

2. What is meant by annuity?

Bskz öuõøP Gß£uß ö£õ¸Ò GßÚ?

3. What is point of indifference?

÷ÁÖ£õhØÓ ¦ÒÎ GßÓõÀ GßÚ?

4. State the risk associated with capital structure.

‰»uÚ Aø©¨¦hß öuõhº¦øh¯ ChºPøÍU TÖP.

5. What is leverage?

ö|®¦øP GßÓõÀ GßÚ?

6. Define dividend.

£[Põuõ¯® Áøμ¯Ö.

7. What is working capital?

ö\¯À ‰»uÚ® GßÓõÀ GßÚ?

Sub. Code 10221

D–1300

2

wk14

8. What is cash management ?

öμõUP ÷©»õsø© GßÓõÀ GßÚ?

9. What do you mean by receivables?

ö£ÓzuUPøÁ Gß£x £ØÔ E©x ö£õ¸Ò GßÚ?

10. What is inventory?

\μUQ¸¨¦ GßÓõÀ GßÚ?

SECTION B — (5 5 = 25 marks)


11. (a) What are the objective of financial management?

{v÷©»õsø©°ß SÔU÷PõÒPÒ ¯õøÁ?

Or

(b) A company offers 12% rate of interest on deposits. What is the effective rate of interest if the compounding is done. (i) Half yearly (ii) Quarterly and (iii) Monthly.

J¸ {Ö©® øÁ¨¦PÒ «x 12% Ámi ÁÇ[SQÓx

CÆÁmiø¯ (i) Aøμ¯õsk Ai¨£øh°À

(ii) Põ»õsk Ai¨£øh°À (iii) ©õu Ai¨£øh°À

A\¾hß TmkuÀ ö\´uõÀ wº©õÚ©õP Ámi Ãu®

GÆÁÍÄ QøhUS®.

12. (a) KPS Ltd. is expecting an annual EBIT of Rs. 1,00,000. The company has Rs. 4,00,000 is 10% debentures. The cost of equity capital is 12.5%. You are required to calculate the total value of the firm according to the net income approach.

D–1300

3

wk14

KPS ¼m BskUS ¹. 1,00,000&I Ámi ©ØÖ® Á›US

•¢øu¯ Á¸©õÚ©õP Gvº£õºUQÓx. A¢{Ö©®

¹. 4,00,000 US 10% Phß£zvμzøu öPõskÒÍx.

E›ø© ‰»uÚzvß AhUP Âø» 12.5%. {Pμ Á¸Áõ´

AqS•øÓ°À A¢{Ö©zvß ö©õzu ©v¨ø£

PnUQh }Âº ÷Pmk öPõÒÍ¨£kQÕº.

Or

(b) A company has sales of Rs. 5,00,000 variable cost of Rs. 3,00,0000, Fixed cost of Rs. 1,00,000 and long-term loan of Rs. 4,00,000 at 10%. Rate of interest. Calculate composite leverage.

J¸ {Ö©® ¹. 5,00,000 ÂØ£øÚ²®, ¹& 3,00,000

©õÖ£k® ö\»ÄPøÍ²®, ¹. 1,00,000 {ø»¯õÚ

ö\»ÄPøÍ²®. 10% Ámi ÃQuzvÀ ¹. 4,00,000 }sh

Põ»U PhøÚ²® öPõskÒÍx. J¸[Qøn¢u

ö|®¦øPø¯ PnUQkP.

13. (a) The book value per share of a company is Rs. 145.50 and its rate or return on equity is 10% . The company follow a dividend policy of 60% pay out. What is the price of its share if the capitalism rate is 12%?

J¸ {Ö©zvß J¸ £[Qß ¦zuP ©v¨¦ ¹. 145.50

Auß E›ø© ‰»uÚzvß «uõÚ Á¸Áõ´ Ãu® 10%.

A¢{Ö©® 60% öÁÎ ö\¾zx® £[Põuõ¯

öPõÒøPø¯ Pøh¨¤iUQÓx. Auß ‰»uÚ©õUPÀ

Ãu® 12% GÛÀ Auß £[S Âø» GßÚ?

Or

(b) What are the factors that influence capital expenditure decision?

‰»uÚ ö\»Ä •iÄPøÍ {ºn°US® PõμoPÒ

¯õøÁ?

D–1300

4

wk14

14. (a) There are two firms A and B which are exactly identical except that A doest not use any debt in its financing, while B has Rs. 1,00,000, 5% debenture in financing. Both the firm have earning before interest and tax of Rs. 25,000 and the equity capitalisation rate is 10%. Assuming the corporation that 50%. Calculate the value of the firms using MM approaches.

A ©ØÖ® B GÝ® J÷μ ©õv›¯õÚ Cμsk {ÖÁÚ[PÒ

EÒÍÚ. A GÝ® {ÖÁÚzvß ‰»uÚ Aø©¨¤À

PhßPÒ Hx® CÀø» B GÝ® {ÖÁÚzvß ‰»uÚ

Aø®£¤À 5% Phß£zvμ® ¹. 1,00,000US EÒÍx.

Cμsk {ÖÁÚ[PÐ® Ámi ©ØÖ® Á›US •¢øu¯

Á¸Áõ¯õP ¹. 25,000&I öPõskÒÍÚ. E›ø©

•u»õUP Ãu® 10% {Ö© Á› Ãu® 50% GÚ FQzx

öPõsk MM AqS•øÓ°À A¢u {ÖÁÚzvß

©v¨ø£U PõsP.

Or

(b) What are the objective of receivable management?

PhÚõÎPÒ ÷©»õsø©°ß ÷|õUP[PÒ ¯õøÁ?

15. (a) State and explain the motive for holding cash.

öμõUPzøu øÁzxU öPõÒÁuØPõÚ ÷|õUP[PøÍ TÔ

ÂÍUS.

Or

(b) From the following information calculate average collection period.

Rs. Total Sales 1,00,000 Cash Sales 20,000 Sales return 7,000 Debtor at the end of the year 11,000 Bills receivable 4,000 Sundry Creditors 15,000

D–1300

5

wk14

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x \μõ\› Á`À Põ»zøu

PnUQkP.

¹.

ö©õzu ÂØ£øÚ 1,00,000

öμõUP ÂØ£øÚ 20,000

ÂØ£øÚ v¸¨£® 7,000

Bsk CÖv PhÚõÎ 11,000

ö£ÓuUP ©õØÖ^mk 4,000

PhÜ¢÷uõº 15,000



16. A firm has the following capital structure and after tax for the different sources of funds used.

Source of fund Amount Proportion After tax cost

Rs. % %

Debt 15,00,000 25 5

Preference shares 12,00,000 20 10

Equity shares 18,00,000 30 2

Retained earning 15,00,000 25 11

60,00,000 100

You are required to compute the weighted average cost of capital.

J¸ {ÖÁÚzvß ‰»uÚ Aø©¨¦ ©ØÖ® £À÷ÁÖ {v

‰»[PÐUPõÚ Á›US¨ ¤¢øu¯ AhUP Âø» ¤ßÁ¸©õÖ

EÒÍx.

D–1300

6

wk14

{v ‰»[PÒ öuõøP Ãuõa\õμ® Á›US¨

¤¢øu¯

AhUP Âø»

¹. % %

Phß 15,00,000 25 5

•ßÝ›ø© £[SPÒ 12,00,000 20 10

E›ø© £[SPÒ 18,00,000 30 2

uUP øÁzuU öPõsh

Á¸Áõ´

15,00,000 25 11

60,00,000 100

Gøha \μõ\› ‰»uÚ AhUPÂø»ø¯U PnUQh }Âº ÷Pmk

öPõÒ¨£kQÕº.

17. From the following information calculate the percentage of change in earning per share if sales are spare increase by 5%.

Rs. in lakhs

Earning before interest and tax 1,120

Profit before tax 320

Fixed cost 700

¤ßÁ¸® uPÁÀPÎ¼¸¢x ÂØ£øÚ 5% E¯¸® ö£õÊx,

J¸ £[SUPõÚ \®£õzv¯zvÀ HØ£k® ©õØÓzøu \uÃuzvÀ

PnUQkP.

¹. C»m\zvÀ

Ámi ©ØÖ® Á›US •¢øu¯ \®£õzv¯® 1,120

Á›US •¢øu¯ C»õ£® 320

{ø»¯õÚ ö\»Ä 700

D–1300

7

wk14

18. Income statement of ABC Ltd. is given below. Rs.

Sales 10,50,000

Variable cost 7,67,000

Fixed cost 75,000

Interest 1,10,000

Tax 29,400

No. of equity shares 4,000

Calculate : (a) operating leverage (b) financial leverage (c) combined leverage (d) earning per share.

ABC GßÓ {Ö©zvß Á¸©õÚ AÔUøP°À RÌ

Á¸©õÖ.

¹.

ÂØ£øÚ 10,50,000

©õÖ® ö\»Ä 7,67,000

{ø»¯õÚ ö\»Ä 75,000

Ámi 1,10,000

Á› 29,400

£[SPÎß GsoUøP 4,000

PnUQkP.

(A) |øh•øÓ P¸Â¯õØÓÀ

(B) {v P¸Â¯õØÓÀ

(C) Cøn P¸Â¯õØÓÀ

(D) J¸£[QØPõÚ Á¸Áõ´.

D–1300

8

wk14

19. Explain the relationship between finance function and other functions.

{v ö\¯À£õmkUS® ©ØÓ ö\¯À£õmkUS® Cøh÷¯ EÒÍ

EÓøÁ ÂÍUSP.

20. Explain the factor which affect the dividend policy of a firm.

J¸ {ÖÁÚzvß DÄ öuõøP öPõÒøPPøÍ £õvUS®

PõμoPøÍ ÂÍUPÄ®.

–––––––––––––––

wk14

D–1301

DISTANCE EDUCATION


Second Semester

HUMAN RESOURCE MANAGEMENT

(CBCS 2018-19 Academic year onwards)




1. Define Human Resource Management.

©Ûu ÁÍ ÷©»õsø©°ß C»UPnzøu TÖ.

2. What is Ratio-Trend analysis?

ÂQu ÷£õUS B´Ä GßÓõÀ GßÚ?

3. What is meant by Human Resource Planning?

©Ûu ÁÍ vmhªkuÀ GßÓõÀ GßÚ?

4. Define job analysis.

£o B´Ä Áøμ¯Ö.

5. What is meant by selection?

÷uº¢öuk¨¦ GßÓõÀ GßÚ?

6. What is meant by performance appraisal?

ö\¯ÀvÓß ©v¨¤kuÀ GßÓõÀ GßÚ?

Sub. Code 10222

D–1301

2

wk14

7. What is employee empowerment?

FÈ¯º AvPõμ©ÎzuÀ GßÓõÀ GßÚ?

8. What is meant by grievance procedure?

x¯μ[PÒ |øh•øÓ GßÓõÀ GßÚ?

9. What is on-job training?

£o ÁÈ £°Ø] GßÓõÀ GßÚ?

10. What do you mean by worker participation in management?

÷©»õsø©°À öuõÈ»õÍºPÒ £[S GßÓõÀ GßÚ?



11. (a) Bring out the scope of Human Resource Management.

©Ûu ÁÍ ÷©»õsø©°ß £μ¨ø£ SÔ¨¤kP.

Or

(b) What are the functions of human resource manager?

©Ûu ÁÍ ÷©»õÍ›ß £oPÒ ¯õøÁ?

12. (a) Explain the steps in Human Resource Planning.

©Ûu ÁÍ vmhªku¼ß £iPøÍ ÂÍUSP.

Or

(b) State the procedure for job analysis.

£o B´Âß ö\¯À •øÓø¯ SÔ¨¤kP.

D–1301

3

wk14

13. (a) Explain the techniques of recruitment.

÷\ºzu¼ß ~m£[PøÍ ÂÍUSP.

Or

(b) Explain the danger of merit rating.

vÓø© ©v¨¥miÚõÀ ÂøÍ²® A£õ¯[PøÍ

ÂÍUSP.

14. (a) What are the benefits of training?

£°Ø]°ß |ßø©PÒ ¯õøÁ?

Or

(b) State the reasons for transfer of employee in an organism.

Kº {ÖÁÚzvÀ £o¯õÍºPÒ ©õØÓ[PÐUPõÚ

Põμn[PøÍ SÔ¨¤kP.

15. (a) Elucidate the steps in grievance procedure.

x¯μ[PÒ |øh•øÓ°ß £iPøÍ ÂÁ›.

Or

(b) What are the various process of empowerment?

AvPõμ©Îzu¼ß £À÷ÁÖ £iPÒ ¯õøÁ?



16. What is human resource management? Explain the scope and significance.

©Ûu ÁÍ ÷©»õsø© GßÓõÀ GßÚ? ©ÛuÁÍ

÷©»õsø©°ß ÷|õUP® ©ØÖ® •UQ¯zxÁzøu ÂÍUSP.

17. Explain the various types of tests.

÷uºÂß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

D–1301

4

wk14

18. What are the major problem that distort performance appraisal?

ö\¯ÀvÓß ©v¨¤ku¼ß •UQ¯ ¤μa]øÚPÒ GßÚ?

19. Elaborate the causes for employee grievances in organisation.

x¯μ[PÎß |øh•øÓ°ß Põμn[PøÍ Â›ÁõP ÂÁ›.

20. Discuss the nature of various individual incentive and bonus plans.

£»Âu©õÚ uÛ|£¸UPõÚ FUSÂ¨¦ ©ØÖ® ªøP

Fv¯zvmh[PÎß C¯À¦PøÍ ÂÍUSP.

———————

wk 3

D–1302

DISTANCE EDUCATION


Second Semester

MARKETING MANAGEMENT

(CBCS – 2018-19 Academic Year Onwards)




1. What is Marketing management?

\¢øu°¯À ÷©»õsø© GßÓõÀ GßÚ?

2. What is – Market segmentation?

\¢øu¨ £S¨¦ – GßÓõÀ GßÚ?

3. What is meant by consumer behaviour?

~Pº÷Áõº ÷£õUS GßÓõÀ GßÚ?

4. What is Product mix?

ö£õ¸m P»øÁ GßÓõÀ GßÚ?

5. What is New product?

¦v¯ ö£õ¸Ò GßÓõÀ GßÚ?

Sub. Code 10223

D–1302

2

wk 3

6. Who is a Wholesaler?

ö©õzu Â¯õ£õ› Gß£Áº ¯õº?

7. Define ‘Price’.

Âø» Áøμ¯Ö.

8. What is Sales promotion?

ÂØ£øÚ A¤Â¸zv GßÓõÀ GßÚ?

9. Define – Service Marketing.

÷\øÁ \¢øu°kuÀ Áøμ¯ÖP.

10. What is Brand?

uμ Aøh¯õÍ® GßÓõÀ GßÚ?



11. (a) What are the objectives of Marketing?

\¢øu°¯¼ß ÷|õUP[PÒ ¯õøÁ?

Or

(b) What are the function of transportation?

÷£õUSÁμzvß £oPÒ ¯õøÁ?

12. (a) Explain the buying decision process.

Áõ[S® •iöÁkzu¼ß £i{ø»PøÍ ÂÍUSP.

Or

(b) Bring out the objective of pricing.

Âø»°ß ÷|õUP[PÒ ¯õøÁ?

D–1302

3

wk 3

13. (a) Explain the different form of promotion.

÷©®£õmiß £À÷ÁÖ £i{ø»ø¯ ÂÍUSP.

Or

(b) Explain the reason for the rapid growth of sales promotion.

ÂØ£øÚ ÷©®£õmiß ÁÍºa]UPõÚ Põμn[PøÍ

ÂÍUSP.

14. (a) What are the merits of media advertisement?

FhP ÂÍ®£μzvß |ßø©PÒ ¯õøÁ?

Or

(b) Explain the various types of market segmentation.

\¢øu¨ £S¨¤ß ÁøPPÒ ¯õøÁ?

15. (a) Explain the marketing mix.

\¢øu°¯À P»øÁ¨ £ØÔ ÂÁ›.

Or

(b) Bring out the step involved in new product development.

¦xö£õ¸Ò öÁÎ°ku¼ß £i{ø»PÒ SÔ¨¤kP.



All questions carry equal marks.

16. Explain the various components of Marketing environment.

\¢øu°¯À `Ç¼ß £À÷ÁÖ A[P[PøÍ ÂÁ›.

D–1302

4

wk 3

17. Write an essay on “Buyer motives”.

~Pº÷Áõº FUQPÒ £ØÔ Pmkøμ ÁøμP.

18. Explain the various step involved in the product life cycle.

J¸ ö£õ¸Ò ÁõÌ{ø» _ÇØ]°ß £À÷ÁÖ £i{ø»PÒ

ÂÁ›.

19. Explain the various classification of marketing channels.

\¢øu°¯À ÁÇ[PÀ ÁÈPÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

20. Discuss the Rural advertising strategies in detail.

Qμõª¯ ÂÍ®£μzvß EzvPÒ £ØÔ ÂÁ›.

————————

wk10

D–1303

DISTANCE EDUCATION


Second Semester

MERCANTILE LAW





1. Define offer.

•øÚÄ Áøμ¯Ö.

2. What do you mean by ‘void agreement’?

ö\À»õu Ehß£õk GßÓõÀ GßÚ?

3. What is quasi contract?

Aøμ J¨£¢u® GßÓõÀ GßÚ?

4. Who is a waiver?

E›ø© ÂhÀ Gß£Áº ¯õº?

5. Define Bailment.

J¨£øhÄ–ÂÍUSP.

6. What is meant by ‘‘Endorsement’’?

¦ÓUSÔ¨¤kuÀ GßÓõÀ GßÚ?

Sub. Code 10224

D–1303

2

wk10

7. What is meant by ‘Minutes’?

Tmh |hÁiUøP SÔ¨¦ Áøμ¯Ö.

8. What is the meaning intellectual property rights?

AÔÄ \õº ö\õzx›ø© GßÓõÀ GßÚ?

9. What is digital signature?

Gs •øÓ øPö¯õ¨£® GßÓõÀ GßÚ?

10. Define partnership.

Tmhõsø© Áøμ¯Ö.



11. (a) Explain the needs for consideration.

©Ö£¯Ûß ÷uøÁø¯ ÂÁ›.

Or

(b) What are the various types of agreement?

Ehß£õmiß £À÷ÁÖ ÁøPPÒ ¯õøÁ?

12. (a) State the rules regarding performance of contingent contracts.

{PºÄ \õμõ J¨£¢u {øÓ÷ÁØÓ¼ß Âv•øÓPøÍ

TÖP.

Or

(b) Explain the essentials of a contract of guarantee.

EzvμÁõu J¨£¢uzvß Azv¯õÁ]¯[PøÍ ÂÁ›.

D–1303

3

wk10

13. (a) Explain the rights of finder of cost goods.

PõÚõ©À ÷£õÚ ö£õ¸mPøÍ PsöhkzuÁ›ß

E›ø©PøÍ ÂÁ›.

Or

(b) Describe the essentials requirement of a regular endorsement.

•øÓ¯õÚ ¦ÓUSÔ¨¤ß •UQ¯ A®\[PøÍ ÂÍUSP.

14. (a) Explain the circumstances in which the bank should refuse payment.

Á[Q¯º Põ÷\õø»US £n ©ÖUPTi¯ \¢uº£[PøÍ

ÂÁ›.

Or

(b) Explain the legal provisions regarding the Annual general meeting.

Á¸hõ¢uμ¨ ö£õx Tmh® £ØÔ¯ \mh ÂvPøÍ ÂÁ›.

15. (a) What are the features of digital signature?

Gs •øÓ øPö¯õ¨£zvß ]Ó¨¦PøÍ ÂÁ›.

Or

(b) What are the features of micro and small enterprises act?

~so¯ ©ØÖ® ]Ô¯ öuõÈ»P[PÎß ]Ó¨¦PøÍ

ÂÁ›.

SECTION C — (3 × 10 = 30 marks)


16. Discuss the essentials of a valid contract.

ö\À uS J¨£¢uzvß Azv¯õÁ]¯ TÖPøÍ ÂÁ›.

D–1303

4

wk10

17. Explain rules as to delivery of good, under the sale of Goods Act.

\μUS ÂØ£øÚ \mhzvß \μUS ÁÇ[PÀ \®£¢u¨£mh

Âv•øÓPøÍ ÂÁ›.

18. What are merits and demerit of trips agreement?

Trips °ß |ßø©PøÍ²® wø©PøÍ²® ÂÁ›.

19. What are the types of company? Explain it.

{Ö©[PÎß ÁøPPøÍ ÂÍUSP.

20. What is cyber law and what is its importance?

PoÛ SØÓ® GßÓõÀ GßÚ? Auß •UQ¯zxÁzvøÚ

ÂÁ›.

––––––––––

d–1296 sub. code 10211162.241.27.72/.../distance/2019_may_ug_b.com_commerce.pdf · 2020. 4....

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