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DISTANCE EDUCATION
B.B.A. DEGREE EXAMINATION, MAY 2010.
BUSINESS COMMUNICATION
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What are the special features of a business letter?
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2. What are the contents of an order form?
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3. What are the points to be considered while drafting letters for trade references?
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4. Write the guidelines for drafting collection letters.
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5. State any three marine insurance policies.
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6. Write the contents of a statutory report.
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7. What are the different types of minutes?
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8. Explain the various types of meetings.
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PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Write down the layout of a business letter.
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10. Write a letter to cancel an order to a furniture company for the order received
from a company at Madurai due to their bad financial condition.
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3. Define the following concepts :
(a) Average cost
(b) Marginal cost
(c) Average Revenue
(d) Marginal Revenue.
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11. Explain consumer equilibrium using indifference curve.
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12. Discuss the law of variable proportions.
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4. What is span of Management? State its elements.
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15. Explain the modern and traditional control devices.
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8. How does technological environment affect a business?
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PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. What is Multinational Corporations? Explain the characteristics of MNCs.
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Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What is forfeiture of shares? Pass journal entry for forfeiture of shares.
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(b) Cheques issued but not presented for payment
Rs. 2,013.
(c) Cheques deposited but not credited Rs. 1,419.
(d) Bank had wrongly debited the firms a/c of Rs. 225 which was rectified in
January.
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7. X Ltd. invited applications for 10,000 shares of Rs. 100 each at a discount of 6%
payable as follows :
On application Rs. 25; On allotment Rs. 34; On First and Final Call Rs. 35.
The applications received were for 9,000 shares and all of these were accepted. All
money due were received except the first and final call on 100 shares which
were forfeited. 50 shares were re-issued @ Rs. 90 as fully paid. Pass journal
entries.
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10. Enter the following transactions relating to January 2006, in a cash book with
bank, cash and discount columns.
January
1 Mstarted business with Rs. 10,000; Paid into bank
Rs. 8,000
3 Bought office furniture by cheque Rs. 3,000
5 Sold goods for cash Rs. 1,000
8 Paid Anand Rs. 600 and was allowed a discount of
Rs. 60.
12 Received from Mani a cheque for Rs. 690 and allowed
him a discount of Rs. 10; the cheque was deposited
into bank
18 Withdrew from bank for office use Rs. 1,00024 Received for cash sales by cheque Rs. 1,200
31 Drew for personal use cash Rs. 100; Salaries paid
Rs. 500.
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Rs.
Mr.Xs drawings 6,200
Furniture and Fittings 1,750
Typewriter 1,200
Purchases 1,80,000
Sales 2,35,000
Lorry hire on purchase 12,000
Travelling expenses 900
Sundry creditors 10,000
Insurance 500
General expenses 600
Postage and Telegram 150
Bad debts 500Interest paid 250
Returns outwards 5,000
Returns inwards 10,000
Carriage outwards 8,000
Salaries 11,000
Advertisement 1,200
Cycle 200
Opening stock 21,500
Sundry Debtors 12,000
Reserve for doubtful debts 400
Commission earned 9,000
Discount allowed 5,000
Cash in hand 450
Bank overdraft 6,500
Rent and Taxes 5,000
The following adjustments are to be made :
(a) Stock on 31st March 2006 Rs. 17,500.
(b) Provide the following outstanding : Interest Rs. 250; Salaries Rs. 1,000; Rent
Rs. 500; Audit Fees Rs. 500.
(c) Maintain reserve for doubtful debts at 5% on sundry debtors.
(d) Provide depreciation : Furniture and Fittings 10%; Cycle 15%; Typewriter
15%.
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12. Draft the proforma of a Banks Profit and Loss Account and Balance Sheet.
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DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2010.
BANKING THEORY, LAW AND PRACTICE
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Explain the Agency Services rendered by the Commercial Banks.
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2. Distinguish between Central Bank and Commercial Bank.
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PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Explain the role of Commercial Banks in the economic development of a Country.
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10. Differentiate between quantitative and qualitative methods of credit control.
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1. Define the term company. State its unique characteristics.
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12. Enumerate the duties and liabilities of a company-director.
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5. Calculate the median from the following series :
Size (x) : 5 6 7 8 9 10 11 12 13
Frequency (f) : 48 52 56 60 63 35 27 42 33
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9F(x) : 5 6 7 8 9 10 11 12 13
!'oUP(f) : 48 52 56 60 63 35 27 42 33
6. Calculate the quartile deviation and its coefficient from the following marks
obtained in commerce by 15 students of a class.
15, 20, 20, 35, 21, 25, 22, 28, 22, 24, 28, 32, 29, 33, 30.
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Value (X) : 12 24 36 48 60 72 84
Frequency
(N) :
8 14 18 36 30 20 10
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v (X) : 12 24 36 48 60 72 84
9A&' (N) : 8 14 18 36 30 20 10
12. The quantity of fertilizers (Tons) used and the output (tons) of wheat are given
below. Calculate Karl Pearson's coefficient of correlation.
Fertilizers used (Tons) (x) : 15 18 20 24 30 35 40 50
Output of wheat (tons)
(y) :
85 93 95 105 120 130 150 160
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E . hP0Q (x) : 15 18 20 24 30 35 40 50
P# 6H7 9F hP0Q (y) : 85 93 95 105 120 130 150 160
13. Compute Fisher's ideal Index Number from the following
Commodity 2003 2008
Price (Rs.) Quantity (tons) Price (Rs.) Quantity
(tons.)
A 2 8 4 6
B 5 10 6 5
C 4 14 5 10
D 2 19 2 13
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A 2 8 4 6
B 5 10 6 5
C 4 14 5 10
D 2 19 2 13
14. Discuss the steps involved in the construction of index number of prices.
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15. The following are the annual profits and thousands rupees in a certain business.
By using the method of least squares, estimate profit for the year 2009.
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Year : 2000 01 02 03 04 05 06
Profit Rs. in 1000s 60 72 75 65 80 85 95
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DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION, MAY 2010.
BUSINESS LAW
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. What are the essentials of a valid contract?
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2. What is Quasi contract?
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3. State the rules for valid acceptance.
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7. What are the procedures to be followed for the Dissolution of firms?
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11. What is breach of contract? Explain its remedies.
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15. Explain the different types of contracts.>Luzv < PP 6U;P,
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DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION,
MAY 2010
COST ACCOUNTING
Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. Explain with proper examples any eight types of costs.
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2. Write short notes on Time Keeping.
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3. Name any eight factors involved in wage determination.
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4. Explain the features of process costing.
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5. Raw material 100 units = cost Rs. 1,000; Normal loss 10%; Scrap Rs. 100. Actual
output 95 units. Calculate abnormal gain.
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6. Define standard costing and explain its features.
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B c,15200 9A;P c,15300 9A;P
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8. Explain the purpose of reconciling cost and financial accounts.
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SECTION B (4 15 = 60 marks)
Answer any FOUR questionsonly.
All questions carry equal marks.
9. Prepare a specimen cost sheet with as much information as possible.
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10. Explain the causes and effects of labour turnover.
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13. From the following figures prepare process account indicating the cost of each
process and the total cost. The production was 960 articles per week.
Process I Process II Process III
Rs. Rs. Rs.
Materials 6,000 2,000 800
Labour 3,200 8,000 2,400
Factory overheads 1,040 2,880 1,000
Office overhead amounting to Rs. 3,400 should be apportioned on the basis of wages.
Ignore stock in hand and work in progress at the beginning and at the end of
the week.
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15. Calculate the amount of profit as per the profit and loss account on the basis of
the following information :
The profit as per cost accounts was Rs. 3,00,000.
(a) The works overheads were under recorded in the financial accounts by Rs.
20,000.
(b) The administration expenses were under recorded in the financial accounts by
Rs. 10,000.
(c) Depreciation charges were over recorded in the cost accounts by Rs. 5,000.
(d) The interest received on investments amounted to Rs. 2,500.
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3. What do you understand by Gantts chart?
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4. Explain plant location and layout.
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14. Distinguish between centralised buying and decentralised buying.
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DISTANCE EDUCATION
B.B.A./B.B.A (Lateral) DEGREE EXAMINATION,
MAY 2010.
ELEMENTS OF MARKETING
Time : Three hours Maximum : 100 marks
SECTION A (5 8 = 40 marks)
Answer any FIVE questions.
1. What is industrial marketing? What are its features?
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2. Explain the benefits of market segmentation.
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3. What are the peculiarities of a good brand?
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4. Define packaging. What are the various methods of packaging a product?
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5. Explain the different types of factors affecting pricing.
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6. What are the functions of channels of distribution?
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7. What are the difference between
(a) Advertising and publicity. (4)
(b) Advertising and salesmanship. (4)
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15. What is sales promotion? What are the significance and the limitations of sales
promotion in a market?
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DISTANCE EDUCATION
B.B.A./B.B.A. (Lateral) DEGREE EXAMINATION,MAY 2010
MANAGEMENT ACCOUNTING
Time : Three hours Maximum : 100 marks
PART A (5 8 = 40 marks)
Answer any FIVE questions.
1. Define Management Accounting. Bring out the differences between Management
Accounting and Financial Accounting.
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6. State the uses and limitations of pay-back period.
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PART B (4 15 = 60 marks)
Answer any FOUR questions.
9. Explain the scope and importance of Management Accounting.
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&UP$ 25,000 18,000
6,77,000 8,17,000 6,77,000 8,17,000
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12. The following data are obtained from the records of a company :
First Year Second Year
Rs. Rs.
Sales 80,000 90,000
Profit 10,000 14,000
Calculate :
(a) P/V ratio.
(b) Fixed Costs.
(c) BE Sales.
(d) Profit at a sales of Rs. 1,00,000.
(e) Sales needed to earn a profit of Rs. 16,000.
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(g) There is no long term loan or fictitious asset.
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Answer any FIVE questions.
1. What are the classification of finance functions?
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2. State and explain the objectives of financial management.
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