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T.Y.B.COM. (SEM. V)(Class Test Aug. 2015)

SUB: EXPORT MARKETINGDate: 28.08.2015

Roll No. :

. in the blanks : [5]country's external economic strength depends upon its

_____ position.In marketing, single currency is used._____ is used to identify Internet Protocol (IP)address.The purpose of duty is to stabilize prices.1 AFTAstands for _In 2007, joined SAARC group as its 8th membernation.Luxemburg is part of trading bloc.

I TRIPs stand for _9 is a contract between two parties, especially in

different countries involving transfer of rights and resources.0) refers to the activity of moving items within plants,

warehouses, transportation terminals and retail stores.

Answer in one sentence : [5]1) Explain composition of Merchandise (Commodities) exports.12) What is Anti-dumping Duty?(3) What is Multilateral Quota?4) What is state trading?(5) Write member nations of ASEANgroup .

.3 Answer .the following: (Any TWO) [10](1) Explain features of Export Marketing.(2) How to develop Export through Internet?(3) Distinguish between: Tariff Barriers and Non-Tariff Barriers

T.Y.B.COM.(SEM. V)(Class Test Aug. 2015)

SUB: COMPUTER SYSTEM & APPLICATIONRoII,No: Date: 28.08.2015Marks: 20

Q1. To create a table called EMPLOYEEthat containing the columns name employee number{

ENO Integer Primary Kevl.Ernplovee name{ Ename, character with width 20L Basic Salary

(BSAL, with 5 integer and 2 decimal places), Date of Joining{DJ, date) and department{DEP,

character with width 15).

(0"

Q2. There isexists table called student that containing the following columns name roll

number{RNO, integer primary kev), student name{SName character with width 30) and

marks(Mark, integer with 3 decimal). To solve the following queries in MYSQL

1. To display all the rows.

2. To display the columns roll number, name and marks from the table student those row

~ having the columns marks is between 50 and 80.

3. To display first 5 rows from the table student.

4. To add a new column called total into the table student.

5. To delete the table student

Q3. What is the use of the following function:

1. LTRIM()

2. LEFT()

3. CONCATE()

4. MAX()

5. ABS()

6. ROUND()

7. COUNT()

8. LENGTH()

Q4. A worksheet containing the following informationto€»

A GB C D E F

1. RNO NAME MARK1 Mark2 MARK3 TOTAL AVERAGE

2

3

4

5

To enter five rows. To write the procedure to calculate total and average.

T.Y.B.COM. (SEM. V)(Class Test Aug. 2015)

SUB: DIRECT TAXMarks: 20 Date: 22..08.2015

Roll No. :

Q.l (A) Rewrite the following sentences with proper options : [2Y2]

(1) Mr. Nikhil is an

(a) Firm (b) Individual (c)H.U.F.

(2) Income Tax is levied on

(a) Income (b) Sales (c) Purchases

(3) Income Tax is a Tax.

(a) Direct (b) Indirect (c) Service

(4) Advance Salary is

(a) Taxable (b) Not taxable (c) Exempted

(5) Gross Annual Value of S.O.P. is /

(a) NIL (b)Actual Rent (c) Fair Rent

(B) Match the column with proper options: [2%]

'A' 'B'

(1) Company (a) 30% deduction allowed

(2) Raj Co-op. Society (b) Fully taxable

(3) Entertainment Allowance (c) TATALtd.

(4) Unrealised Rent (d) A.O.P.

(5) Arrears of Rent (e) Deduction for

government employee

(f) Tax free

Q.2 Answer in one sentence:

(1) What is Income?

(2) What is Allowance?

(3) What is Profession Tax?

(4) What is Municipal Tax?

(5) What is Rateable Value?

[5]

TYBCOM/D.TAX/l

Q.3 Answer the following: (Any TWO)

(1) Calculate income from House Property:

[10]

f

Municipal Value -40,000

Fair Valuation 50,000

Actual Rent (10 months) 60,000

Municipal Tax Paid by owner on (1.5.2015) 5,000

Interest on Housing Loan 60,000

(2) Calculate Salary Income:

Net Salary

Profession Tax deducted

Provident Fund deducted

Bonus

f 12,500 p.m.

f 250 p.m.

f 2,250 p.m.

f 18,000

(3) Mr. Ram left India for employment in Dubai on 1st July, 2014.

What is his residential status for assessment year 2015-16?

TYBCOM/D.TAX/2

11

oo

4.

T.Y.B.COM. (SEM. V)(Class Test Aug. 2015)

SUB: FINANCIAL ACCOUNTING & AUDITING - X[MANAGEMENT ACCOUNTS)

Date: 26.08.2015arks: 20Roll No. :

Q.l Rewrite and match the followine: :'A'

f51

(a) Fixed Assets(b)Fictitious Assets(c) Own Fund + Loan Fund(d)Optional(e) Mandatory(f) Functions of Management AI c(g)Technique of management(h)Historical cost(i) Technique of Man-agement

Accounting

'B'(1) Management Accounting(2) Financial Accounting(3) Reports of Management(4) Reports of Financial

Account(5) Collection of data(6) Budgetary control(7) Standard costing(8) Capital employed(9) Preliminary Expenses

\ \~~'\ "Ra~'Na'1 ""'\..~\.~'>;!.."'"

Q.2 Answer in one sentence:(1) What is Manufacturing Account?(2) What is Authorised Capital?(3) What is Preference Share Capital?(4) What is Comparative Statement?(5) What is Common-size Statement?

[5]

Q.3 Solve any TWO:(1) Prepare Vertical Balance Sheet :

Balance Sheet as at 31st December, 2010

[10]

Liabilities f Assets f

Equity Capital 4,00,000 Land 2,00,000

9% Preference Capital 3,00,000 Building 6,00,000

General Reserve 2,00,000 Stock 2,00,000

Tax Payable 1,00,000 Debtors 2,00,000

Creditors 2,00,000 Cash 1,00,000

12% Debentures 1,00,00013,00,000 13,00,000

TYBCOM/FAA/1

(2) Prepare Vertical Income Statement for the year ended 31 st March,2015 :

Expenses ~ Income ~

Cost of goods sold 6,00,000 Sales 8,00,000Administration Exps. 30,000Selling Expenses 20,000Net Profit 1,50,000

8,00,000 8,00,000

(3) Calculate Capital Employed:Particulars ~

Equity Share Capital 9,50,00010% Preference Share Capital 7,50,000General Reserve 1,50,000Profit & Loss AIc (Credit Balance) 2,50,000Capi tal Reserve 50,000Creditors 3,50,000Fixed Assets 7,50,000Preliminary Expenses 25,000Goodwill 50,000Loan Funds (Secured) 4,50,000

TYBCOM/FAA/2

T.Y.B.COM. (SEM. V)(Class Test Aug. 2015)

SUB: COST ACCOUNTINGMarks: 20 Date: 24.08.2015

Roll No. :Q.I Rewrite the following statements with proper options: [5]

(1) E.O.Q. is _

(a) Economical size of order (b) Stock of goods

(c) Size of production

(2) Direct Expenses are known as _

(a) Variable Cost (b) Fixed Cost (c) Chargeable Expenses

(3) Trade discount _

(a) increase the cost (b) decrease the cost

(c)None of the above

(4) Notional rent taken in _

(a) Cost AI c (b) Financial AI c (c) Balance Sheet

(5) ABCAnalysis is _

(a) Analysis of Material (b)Analysis of Cost (c)None

(6) Total of Direct Cost is _

(a)Works Cost (b) Prime Cost (c) Overheads

(7) Indirect material is allocated as _

(a) Factory Expenses (b) Direct Expenses (c) Office Expenses

(8) Notional cost is also known as _

(a) Imputed cost (b)Variable Cost (c) Fixed Cost

(9) Cost can be identified easily is _

(a) Direct Cost (b) Fixed Cost (c) Indirect Cost

(10) Interest on deposits increases _

(a) Financial Profit (b) Costing Profit (c)Assets

Q.2 Answer in one sentence:

(1) What is a Cost Centre?

(2) What is Purchase Order?

(3) What is a Cost Sheet?

(4) What is Financial Profit?

(5) What is Unit Cost?

TYBCOM/CA/l

[5]

Q.3 Answer the following: (Any TWO)

(1) Find out Prime Cost.

[10]

Particulars ~

Direct Material 1,00,000

Direct Wages 60,000

Direct Expenses 20,000

Direct Overheads 60,000

Indirect Labour 10,000

(2) Find out EOQ from the following:

Annual Consumption 1',250 units

Cost of Material

Cost of Order

Annual Carrying Cost

~ 50 per unit

~ 20

10% of Stock

(3) Find out the value of stock under FIFO method:

Date Purchase Sale

10.0l.2014 5,000 units @ ~ 10/- unit --

15.0l.2014 3,000 units

16.0l.2014 8,000 units @ ~ 12/- --

18.01.2014 6,000 units

20.0l.2014 3,000 units @ ~ 15/- 2,000 units

TYBCOM/CA/2

Roll No. :Marks: 20

T.Y.B.COM. (SEM. V)(Class Test Aug. 2015)

SUB: BUSINESS ECONOMICS - VDate: 22.08.2015

Q.1 Fill in the blanks with appropriate words: (Any FIVE) [5 Marks](1) The classical economists believed that and public

____ should be minimum.(2) The policy of functional finance advocates a budget

during inflation.(3) When MSS is equal to MSB, the community achieves _(4) The government revenue is received from taxes and _

items.(5) The impact of tax is money burden.(6) If demand is less elastic, greater burden of tax 1S on the

(7)(Surplus,Revenue,

______ expenditure creates assets.Initial, MSA, Expenditure, Taxes, Capita, Buyer, Seller,Deficit)

Q.2 Answer in one or two sentence: (Any FIVE) [5 Marks](1) What is public finance?(2) In developing economies, what are the objectives of the budgetary

policy?(3) When does the community achieve the maximum social welfare?(4) What is a direct tax?(5) What is impact of taxation?(6) What is the effect of highly progressive taxes?(7) What is non-transfer expenditure?

Q.3 Answer briefly: (Any TWO) (10)(1) Distinguish between : Sound Finance and Functional Finance(2) Explain Musgrave's principle of Maximum Social Welfare.(3) Why progressive taxation is desirable?(4) Explain Wagner's law on public expenditure.

Marks: 20

T.Y.B.COM. (SEM. V)(Class Test Aug. 2015)

SUB: FINANCIAl ACCOUNTINGDate: 21.08.2015

Roll No. :

Q.1 Choose the right answer from the answers given in brackets: [5](Solve all 10 - % mark each)(1) Any amount payable within 12 months from date of Balance

Sheet is called _(a) capital (b) loan(c) contingent liability (d) current liability

(2) Retained earnings is the amount of _\a\ profit after tax less dividend(b) profit before tax less dividend(c) profit before depreciation(d) profit after depreciation

(3) The example of accounting policy is _(a) consistency (b) going concern(c) accrual (d) depreciation

(4) Arrears of preference dividend is a _(a) contingent liability (b) current liability(c) fixed liability (d)None of the above

(5) The scheme of internal reconstruction involvescompany.(a) one (b) two(c) three (d)many

(6) Payment of reconstruction expenses is debited to _(a) Profit & Loss AI c (b) Capital Reduction AI c(c)Cash Account (d) Goodwill Account

(7) The existing 1,000 shares of (' 100 each altered to 10,000 sharesof (' 10 each is _(a) consolidation (b) sub-division(c) conversion (d) surrender

(8) Investment Account is debited for on sale ofinvestment.(a) profit (b) loss (cl.None of the above

(9) Cum interest means interest is _(a) included (b) excluded (c)None of the above

(10) shares receive increased nominal value of sharesheld.(a) Bonus(c) Rights

(b) Equity(d) None of the above

TYBCOM/FA/1

Q.2 Answer in one or two lines:(Solve all 5 - one mark each)(1) Is new company formed in internal reconstruction?(2) What is cost of investment?(3) What are the two types of quotations?(4) What is contingent liability?\5) What is right shares?

[5]

Q.3 Solve any TWO~(1) 13.5% Preference Shares Capital ~ 4)00,000

Fully paid Equity Share Capital ~'5,00,000.The directors declared a dividend of 15%.Show the treatment.

\101

\2\ On 3\ st March, 'l() \ o, He\... l..td.. -purchased. ~ '- ,()(),()()(), EPIC)Government "'Bonus \\I'ace 'Ja\ue ~ \C)C)eacb.\ at g~ ex.-\nte-rest.lnterest lS -pa:rab\e on 3()th June anu 3\ st December every :rear.Show entries.

(3) YES Ltd. having 1,00,000 Equity Shares of ~ 100 each decided tosub-divide the shares into shares of ~ 10 each.Pass Journal Entries.

-----

TYBCOM/FA/2

~ .

Roll No. :Marks: 20

T.Y.B.COM. (SEM. V)(Class Test Aug. 2015)

SUB: MARKETING - COMMERCE V -<sDate: 28.08.2015

Q.l Fill in the blanks with appropriate words: [5](a) is the oldest concept of marketing.(b) concept revolves around the customers.(c) According to concept, exchange of a product between

seller and buyer is the central idea of marketing.(d) is the essence of marketing.(e) is the non-personal form of communication.(f) marketing refers to process of selling products or

services based on environmental benefits.(g) is the first step in buying decision.(h) Mobile marketing provides based services.(i) concept of marketing aims at a balance between

society's welfare, customer satisfaction and company's profits.U) data refers to the data which is readily available.

Q.2 Answer in one or two lines :(a) Marketing(b) Modern Marketing(c) Customer Researching(d) Buying Decision Process(e) Social Media Marketing

[5]

Q.3 Write short notes on : (Any TWO)(a) Marketing Information System(b) Marketing Research(c) Consumer Behaviour

[10]