MQP- vi sem bcom

8/3/2019 MQP- vi sem bcom

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MAHATMA GANDHI UNIVERSITY

KOTTAYAM

MODEL QUESTION PAPERS

B.COM DEGREE PROGRAMME

SEMESTER VI

1. B.Com Degree Programme Model-I

II.B.Com Degree Programme Model-II (Vocational)

III. B.Com Degree Programme-Model-III

A. Computer Applications

B. Taxation

C. Travel& Tourism

D. Office Management & Secretarial Practice.

*Guidelines for conducting practical examination for Database Management System for

Business and model question papers.

Dr. T. Varghese Panicker,

Chairman, Board of Studies (UG) in Commerce,

Head of the Department of Commerce, St. Thomas College, Kozhencherry-689641


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(9447455039)

I

Mahatma Gandhi University

(Model-I)

Semester VI B.Com Degree Programme Examination

Time : Three Hours Total Weight : 25

Principals of Business Decisions

Answers may be written in English or in Malayalam

Section A

This section consist of four bunches of four questions each. Each bunch caries a weight of 1.

Answer all questions

I .Choose the correct answer from the choice given bellow Total cost is :

Determined by adding marginal cost and average cost

Equal to marginal cost

The opportunity cost

The overall cost associated with a given level of output

Decision making is the :

Objective of an organization.

Process of selecting a particular course of action from among number of

alternatives

Follow up action

Short term objective Business Cycle means:

Prosperity

Recession

A wave like movement in the level of economic activity

An external enviornment

Elasticity of demand implies

Arc elasticity

Point method

Price elasticity

Degree of responsiveness of demand to change in its various determinants.

II Fill in the blanks .. is the process ofconverting inputs in to outputs

.. is characterised by a single supplier

.. is a statistical production function

An increase or decrease in demand due to any of the factors other than price is

called

III State wether True or False


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Oligopoly is characterised by a few sellers.

Law of diminishing returns is also called law of returns to scale.

Substitute goods have negative cross elasticity.

A business cycle is a wave like movement .

IV Match the following

Delphi method - Positive cross elasticity Substitute goods - Demand forecasting technique

Kinked demand curve - Sum of fixed and variable cost

Total cost - price rigidity

(4X1 =4 wt)

Section B

V Answer any five questions each question carries 1 weight

What is decision making?

Explain the concept of elasticity of demand?

Distinguish between short term demand forecasting and long term demand

forecasting?

What is production function?

What do you mean by price discrimination?

Want do you meant by fiscal policy?

What are iso cost curves?

State the law of demand

(5X1 =5wt)

Section C

VI Answer any four questions. Each question carries 2 weights. Answer should not exceed half

a page

Explain the steps in decision making ?

What are the criteria of a good demand forecasting method?

What are properties of iso-quants?

From the following details determine cross elasticity and the nature of relationship

between products X and Y.

Demand for products X in 2008 10,000 tons, price of product Y (per ton) in 2008 Rs

3000. In 2009 the above figure were went up by 20% and 30% respectively.

Is price discrimination beneficial to the society? How is the study of business cycle helpful to business executives?

(4X2 =8wt)

Section D

VII Answer any two questions. Each question carries 4 weights. Answer should not exceed

four pages.


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Explain briefly the various methods forecasting demand?

Explain the law of variable proportions. How does it help the business manager in

decision- making?

How price is determined under monopoly?

(2X4 =8wt)

Mahatma Gandhi University

IICBCSS B.COM Degree Examination

Sixth Semester

Core Course 15 Applied Cost Accounting

(Common for B.Com Model I, B.Com. (Vocational Model II and Model-III)



Section A

This section consists of four bunches of four questions each. Each bunch carries a weight of 1.

Answer all questions.

I. Choose the correct answer from the choices given:

Job costing is the system of costing used to find out the cost of

(a) Standard jobs (b) Structured jobs (c) non standardized jobs (d) all

jobs


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The principles of contract costing is taken from

(a) Batch costing (b) Job costing (c) Job Analysis (d) Operating Cost

In Process costing normal losses are absorbed by

(a) Defective goods (b) Sold goods (c) good units produced

(d) Profit and Loss Account

Differentiating cost between fixed and variable is related to

(a) Budgetory control (b) Marginal costing (c) Job Costing (d) Cost sheet

II Fill in the blanks

is the technique of ascertaining cost.

costs are partly fixed and partly variables.

is a section of the organization of an undertaking defined for

the purpose of Budgetary control.

is the ratio of contribution to sales.

III State whether the following are True or False

Margin of safety is the difference between output sold and Break even point.

Production Budget is based on sales budget.

Abnormal Wastage in Process costing is charged to the good units of output.

Joint products and by products are of equal economic importance.


Marginal costing (a) Only variable cost

Retention Money (b) Batch costing

Key Factor (c) Cash Budget

EBQ (d) Budget

(e) Variable and Fixed Cost

(4x1=4wt)

Section B

V Answer any five questions. Each question carries 1 weight.

What is a Job Cost Sheet?

What is Escalation Clause?

Write a note on Abnormal Wastage.

What is Key Factor?


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What is Budget Manual?

What is Angle of Incidence?

What is work certified?

Explain Abnormal Wastage.

(5x1=5wt)

Section C

Answer any four questions. Each question carries 2 weights. Answers not to exceed half a page

each.

Explain Break Even Chart.

Differentiate between Joint Product and By Product

Distinguish between Job and Contract.

What are the objectives of Budgetary Control.

A company produces 1,00,000 units of an article and self them at the rate of Rs. 10 each.

The marginal cost per unit is 60% of the selling price and total fixed costs of the concern

are Rs.2,00,000

Draw a break even chart showing

(a) Break even point (b) Margin of safety and (c) angle of incidence

Compute the EBQ for a company using Batch Costing with the following information.

Monthly demand for the component 2000 units

Set up cost per batch Rs.120

Annual rate of interest 6%

Cost of manufacture per unit Rs.6

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Section D

Answer any two questions. Each question carries 4 weights. Answers not to exceed four pages.

Product X is obtained after it passes through three distinct processes. You are required

to prepare process Accounts from the following information.

Process

Total I I III


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Material 15,084 5,200 3,960 5,924

Direct Wages 18,000 4,000 6,000 8,000

Production Overheads 18,000

1,000 units @ Rs.6 per unit were introduced in process I. Production overhead to be

distributed as 100% on direct wages.

Actual Output (units) Normal loss Value of scrap per unit

Process I 950 5% Rs. 4

Process II 840 10% 8

Process III 750 15% 10

Two competing companies ABC Ltd and XYZ Ltd produce and sell the same type of

product in the same market. For the year ended March 2010, their forecasted P&L

accounts are as follows.ABC Ltd(Rs) XYZ Ltd (RS.)

Sales 2,50,000 2,50,000

Less variable cost 2,00,000 1,50,000

Fixed Cost 25,000 2,25,000 75,000 2,25,000

Forecasted Net Debit before tax 25,000 25,000

You are required to state which company is likely to earn greater profits in conditions of

(a) low demand (b) high demand.

33. ABC Ltd has prepared a budget for the production of a lakh units of the only commodity

manufactured by them for a costing period as under.

Rs.

Raw material 2.52 per unit

Direct Labour 0.75 per unit

Direct expenses 0.10 per unit

Works Overheads (60% fixed) 2.50 per unit

Administration Overheads (20% variable) 0.40 per unit

Selling Overheads (50% fixed) 0.20 per unit

The actual production during the period was only 60,000 units. Calculate the revised

budgeted cost per unit.


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III

MAHATMA GANDHI UNIVERSITY, KOTTAYAM

Model Question Paper

SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION

(Common for Model-I, Model-II (Vocational) and Model-III)

(2009 Admission onwards)

Time: Three Hours Maximum weightage: 25

Answers may be written either in English or in Malayalam.

Core 16 PRACTICAL AUDITING

SECTION A

This section consists offourbunches offour questions each.Each bunch carries a weight of1.

Answer allquestions.

1. Choose the correct answer from the choices given:

Continuous audit is suitable for . business houses.

a) small b) big c) all d) proprietorship

The system of is based on the principle of division of labour.

a) Internal check b) Internal controlc) Verification d) Valuation

The first auditor or auditors of a Company shall be appointed by the


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a) Shareholders b) Board of Directorsc) Government d) Employees

In cost audit, the report is given to the ..

a) Directors b) Sc) Central Government d) Employees

II. Fill in the blanks Management audit is also known as . Audit.

.. is a series of questions prepared by the auditor to test the adequacy of

internal control system in an organization.

Government auditors are appointed by the Central Government on the advice

of .

The financial auditor works in the office, while the cost auditor works in

the ..

III. State whether the following statements are True or False Current audit file contains background information about the company.

Internal auditors are required to report to the management.

An auditor has lien on the books of accounts audited by him.

In India, cost audit is compulsory for all companies.

IV. Match the following

Statutory audit a) Efficiency audit

Continuous audit b) Periodical audit

Annual audit c) Detailed audit

Management audit d) Joint stock company

(4x1=4wt)

SECTION - B

V. Answer any five questions. Each question carries a weight of 1

What is interim audit?

What is audit process?

What is an audit file?

What is internal control?

What is qualified report?

What is social audit?


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What is performance audit?

Define EDP auditing.

(5x1=5wt.)

SECTION - C

VI. Answer any four questions. Each question carries a weight of 2

An auditor is a watch dog and not a blood hound. Elaborate.

What are the limitations of auditing?

What are the objectives of vouching?

What are the qualifications of a company auditor?

What are the problems in the audit of computerised accounts?

Write a short note on audit assurance standards.

(4x2=8wt.)

SECTION - D

VII. Answer any two questions. Each question carries a weight of 4

Explain the important matters to be considered by an auditor before commencing

audit work.

What is internal audit? What are the objects of internal audit?

State the provisions of the Companies Act regarding the appointment of the

auditors in a company.

(2x4=8wt.)

IV

C.B.C.S.S. B.COM Degree Examination

Sixth Semester

Core Course 17 Accounting for Managerial Decisions

(Common for B.Com Model I, B.Com. (Vocational Model II) and Model-III)


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Section A

This section consists of four bunches of four questions each.

Each bunch carries a weight of 1. Answer all questions.

I Choose the correct answer from the choices given:

The excess of current assets over current liabilities is called

(a) net worth (b) net tangible worth (c) Gross Working Capital

(d) Net Working Capital

Collection of book debts results in

(a) application of funds (b) Source of fund

(c) no flow of fund (d) increase in current assets. If the net operating profit of a business is Rs 80,000 and the debtors have decreased

during the year by Rs.25,000, cash from operations equals

(a) 55,000 (b) 80,000 (c) 1,05,000 (d) none of the above

Responsibility accounting is also known as

(a) Profitability accounting (b) Pure accounting

(c) Analysis accounting (d) Objective accounting

II Fill in the blanks

Sales ratios may otherwise be called ratios.

The term finds refers to .

Decrease in creditors is of cash.

centre is a segment in which managers are held responsible for

express incurred in that centre.

III State whether the following are 'True or False'

A profit centre is a segment of an organisation which is responsible for generating sales

revenue.

A fund flow statement is a good substitute for income statement.

Inventory is a part of liquid assets.

The term financial analysis includes both 'analysis' and 'interpretation'.


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Financial Statements (a) Test of Solvency

Horizontal Analysis (b) Static

(15) Debt- Equity Ratio (c) Short-term Planning

(16) Cash Flow Statement (d) Test of Liquidity

(e) Recorded facts

(f) Dynamic

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Section B

V. Answer any five questions. Each question carries 1 weight.

What are the uses of preparing a cash Flow Statement?

What are the limitations of Funds Flow Statement?

Give the formula for calculating Operating Ratio.

What is trend analysis?

What are the limitations of financial statements?

What is responsibility accounting?

Explain 'Proprietory Ratio'

What is 'Current Asset'?

(5x1=5wt)

Section C

VI .Answer any four questions. Each question carries 2 weights. Answers should not exceed

half a page

What are the managerial uses of funds flow statement?


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How is cash from operations calculated?

Distinguish between fund flow statement and cash flow statement.

Compare horizontal and vertical analysis

Following are the Income Statement of a company for the years ending 31st December

2008 and 2009

Prepare Common - Size Statement.

2008 (Rs.1000) 2009(Rs. 1000)

Sales 500 700

Miscellaneous Income 20 15

520 715

Expenses

Cost of Sales 325 510

Office Expenses 20 25

Selling Expenses 30 45

Interest 25 30

400 610

120 105

Net Profit 520 715

Current ratio is 2.6:1 and current liabilities are Rs.40,000. Find net working capital.

(4x2=8wt)

Section D

VII .Answer any two questions. Each question carries 4 weights. Answers should not exceed

four pages.

Complete the following balance sheet, where only equity capital and retained profit

figures are given

Balance Sheet

Liabilities (Rs) Assets (Rs)

Equity Capital 3,00,000 Fixed Assets ---

Retained Earnings 3,00,000 Inventories ---

Creditors --- Debtors ---

Cash ---

Total Total


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you are given the following details total debt is two thirds of net worth, turnover

of total assets = 1.8; 30 days sales are in the form of debtors; turnover of

inventory is 5; cost of goods sold in a year is Rs. 9,00,000, and acid test ratio is 1:1

Prepare funds flow statement from the following details.

(a) Net Profit for the year Rs. 4,00,000

(b) Dividend Paid Rs. 80,000

(c) Shares issued for Cash Rs. 2,00,000 and as Bonus Rs.1,40,000

(d) Depreciation charged for the year Rs.32,000

(e) A building was sold for Rs.56,000 it cost and book-value being Rs.1,60,000 and Rs.

40,000 respectively

Comparative Balance Sheets

Rs(1000)Assets 2008 2009

Land 960 800

Plant 600 680

Patients 40 36

Closing Stock 600 688

Debtors 400 740

Cash 1,600 1,776

Discount on Debentures 80 72

4,280 2,792

Liabilities & Capital

Share Capital 1,400 1,740

Reserves Surplus 600 780

Debentures 880 880

Sundry Creditors 1,200 1,280

Provisions for Depreciation 200 112

4,280 4,792

From the following balance sheets of ALtd and additional information make out the

statement of cash Flow.

(a) Depreciation of Rs.10,000 and Rs.20,000 have been charged on plant account and

land and buildings accounts respectively in 2009.


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(b) Aninterim dividend of Rs 20000 was paid is 2009.

(c) Income - tax Rs.35,000 was paid during the year 2009.

Balance Sheet

Liabilities 2008

(Rs)

2009 Assets

(Rs)

2008

(Rs)

2009

(Rs)

Equity Share

Capital

3,00,000 4,00,000 Goodwill 115,000 90,000

8%

Redeemable

Pr:Shares

150,000 1,00,000 Land and Building 2,00,000 1,70,000

General

Reserve

40,000 70,000 Plant 80,000 2,00,000

P&L account 30,000 48,000 Debtors 1,60,000 2,00,000

Proposed

Dividend

42,000 50,000 Stock 77,000 1,09,000

Creditors 55,000 83,000 Bills Receivable 20,000 30,000

Bills Payable 20,000 16,000 Cash in hand 15,000 10,000

Provision

for Taxation

40,000 50,000 Cash at Bank 10,000 8,000

6,77,000 8,17,000 6,77,000 8,17,000

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VCBCSS B.COM Degree Examination

Sixth Semester

Optional -Finance and Taxation

Core (Optional) 4 . Income Tax-Assessment and Procedure




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Section A

This section consists of four bunches of four questions each.

Each bunch carries a weight of 1. Answer all questions.

I .Choose the correct answer from the following:

Capital assets means an asset held for

(a) 36months (b) 36 months or more (c) more than 36months

(d) less than 36 months

Incase of Less-tax Government Securities Tax deducted at source

(a) is effected (b) not effected (c) is effected and later refunded (d)

is effected and not refunded

Income of a minor child earned out of interest on fixed deposit is clubbed with the

income of his(a) father (b) mother (c) either of his parents whose total income is higher

(d)father and mother

If a return of loss is not filed

(a) loss cannot be carried forward (b) the assesser is proceded against

(c) the asseser is held as assessce in default (d) the assessce is fixed.

II. Fill in the blanks

TRP is expanded as .

The apex body in the direct tax set up is .

Exemption on clubbing of incomed minor child is Rs per minor child.

The formula for computing Indexed cost of acquisition is .

III .State whether the following are 'True' or 'False'

Capital gains in respect of depreciable assets are short Term Capital gains.

Interest on tax-free commercial securities need not be grossed up if its rate percent and

amount of investment is given.

Premium paid for life insurance policy can be claimed for 80C deduction without any

limit upto Rs.1,00,000.

A Belated Return may be filed any time within two years of the end of the relevant

assessment year.


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Regular assessment (a) 80D

Medical insurance premia (b) Income from other sources

Income from subleting of house (c) Income from house property

Maintenance of disabled dependent. (d) Best judgment assessment

(e) Self-assessment

(f) 80DD

(4x1=4wt)

Section B

V. Answer any five questions. Each question carries 1 weight.

What is cost inflation index?

Name any two-items included as income from other sources.

What do you mean by less-tax securities?

What is unexplained money?

Differentiate between LTCG and STCG.

Write a note on PAN.

Who is an assessing Officer?

What is Tax Clearance Certificate?

(5x1=5wt)

Section C

VI. Answer any four questions. Each question carries 2 weights. Answers should not exceed

half a page

Explain the circumstances under which refund arises.

Write a notes on 'PAYE'.

What are the various types of assessment?

State the rules of set off

The Business Income of an individual for the Assessment Year 2010-11 has been

determined at Rs-2,50,000- Later, it is found that he has not considered the following

while determining the income.

(i) Depreciation for the current year Rs, 12,000

(ii) Unabsorbed business loss carried forward 15,000


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(iii) Unabsorbed business loss carried forward tran 2008-09 3,000

Determine the Total Income for the Assessment Year 2010-11.

Mr. Ramus gross total income is Rs. 2,20,000 for the Assessment year 2010-11. He lives

in a vented house at Delhi and pays a rent of Rs.3500 per month. He is entitled to

deductions under sections 80D and 80C of Rs.10000 and Rs. 12000 respectively.

Compute the amount deductible under section 80GG in respect of rent paid, if any.

(4x2=8

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Section D

VII. Answer any two questions. Each question carries 4 weights. Answers should not exceed

four pages each.

Shri. Anil sold a house for Rs. 15lakh on 1st Nov: 2009. The house was constructed by

him in 1980 at a cost of Rs. 1.5 lakh and used for own residence. Besides he has two

more houses. On 1st

feb-2010 he invested Rs.1,00,000 to specified bonds of NHAI. After

constructing he spent Rs.14000 in 1986-87 on improvement of the house. Compute his

taxable capital gain. He paid 3% brokerage for selling the house and other expenses

were Rs.10,000. On 1st

April, 1981 the fair market value of the house was Rs.2 lakh.

Cost Inflation Index 1981-82=100, 2009-10:632, 1986-87=140)

Following incomes are received by Mrs. Anupam during the financial year 2009-10.

(i) Honararium received from magazines for articles Rs.1,000

(ii) Income from agriculture in Sri Lanka Rs. 2,500

(iii) Ground rent from land in Madurai 5,000

(iv) Interest on Post office savings Bank A/c 1,000

(v) Interest on Deposit with foreign company 250

(vi) Dividend from a foreign company 350

(vii) Rent from lelting of building with plant 2000

Repairs to the above plant 100

(viii) Winnings from Horse Race 2,000

(ix) Interest on Rs 12,000, 10% Tax free Debentures (listed) of Aravind Co:

You are required to calculate Income from other sources of Mrs. Anupam for the

AY 2010-11


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Dr. Arjun is a teacher in a Degree College. Following information relate for the

assessment year 2010-11

(i) Basic Salary @ Rs 12,000 p.m

(ii) DA 45% of Salary

(iii) Wardenship allowance @ Rs.400p.m

(iv) Examinership remuneration Rs.3000

(v) Royalty from books Rs.22,500

(vi) Gross interest on Government Securities Rs.5000

(vii) Interest on tax-free debentures (gross) Rs. 3000 Debentures are issued by a public sector company

and are notified.

(viii) Dividend on shares of a foreign company Rs.2500

(ix) Income from House Property (Computed) Rs 10,000

(x) Contribution to Statutory Provident Fund Rs.5,000

(xi) Contribution to public Provident Fund Rs.12,000

(xii) Premium paid by cheque on medical insurance policy on health of dependent father

Rs.3,000

(xiii) Donation to approved charitable institution Rs.10,000 compute his total income

for the AY 2010-11

(2x4=8wt)

VI






Time: Three Hours Maximum

weightage: 25


Core (Optional) 3 DATABASE MANAGEMENT SYSTEM FOR BUSINESS

SECTIONA

This section consists offourbunches offour questions each.

Each bunch carries a weight of1.


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1. In Hierarchical database, a record that has subsidiary records is called

the

a) Child b) Leaf c) Parent d) segment

2. Access 2007 is in file format.a) ACCDB b) MDB c) PPT d) PMT

3. All databases must have at least one.

a) Table b) Form c) Query d) Module

4. . queries make global changes to a group of records in one or more

tables.

a) Update b) Append c) Delete d) Crosstab


Between the physical database and the users of the system, there is a layer of

software called...

Sequential file organization is suitable for processing.

In one-to-many relationships, the table on the one side is often referred to as

the table.

Each column in a table is called a .

III. State whether the following statements are True or False

Direct file organization allows data to be retrieved quickly in a random manner.

When you open a table, it appears in Design view, by default.

When you save a query, you are not saving the result of the query, but the query

design.

In order to add date and time in reports, type the expression = Now ( ) in control

source property.


13. Relational Database Model (a) Encryption of data


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14. Object oriented database (b) Unique identifier

15. Public key (c) Graphics & video

16. Primary key (d) E.F. Codd

(4x1=4wt.)SECTION-B


17. What is a Database?

18.Name any four RDBMS programs.

19.What is one-to-one relationship?

20.How can you add a new field to a table?

21.What is a multiple primary key?

22. What is a calculated control?

23.Distinguish between detail and summary reports.

24.What is a Tabular report?

(5x1=5wt.)

SECTION C


25.What are the objectives of DBMS?

26.Write a short note on primary key and foreign key.

27.Explain the different types of Queries.

28.What is the procedure for creating Relationships in Access tables?

29.What is the procedure for creating a form, using wizard?

30.How to insert a logo or image in a form?

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Section D


31.Explain the Database Models.

32.Explain the procedure for creating the following in forms.

a) Combo boxes b) List boxes c) Command buttons


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33.What is a report? Explain the procedure for creating a report using wizard.

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VII






Time: Three Hours Maximum weightage: 25

CO-OPERATIVE ACCOUNTING


SECTIONA

This section consists offourbunches offour questions each. Each bunch carries a weight of

1.Answer allquestions.

I . Choose the most appropriate answer from the following:

1. Both cash and credit transactions are recorded in a book called:

a. day book b. cash book c. credit book d. ledger.

2. An amount not exceeding 5 per cent towards:

a. education fund b. dividend c. bonus d. reserve

3. A register which shows the indebtedness of each member to the society.

a. loan ledger b. liability register c. loan application register d. chital register.

4. List of balances extracted from ledger accounts called:

a. trial balance b. general ledger c. day book d. cash book

II . Fill in the Blanks.5. ____________is a scheme showing the phases of work to be done in the course of audit with

in a fixed time.

6. ----------- is a documentary evidence support of a transaction.

7. Transfer an amount not being less than ------- of net profit to the reserve fund.

8. Not exceeding ------- of profit towards payment of dividend to members.

III . State whether the following statements are True or False.

9. All vouchers for contingent expenditure incurred by the society numbered serially and filed

chronologically is called voucher file.

10.Audit classification statement is prepared by chartered accountant.

11. Arithematical accuracy can be checked by preparing balancesheet.

12.Principal Partnership Fund shall be utilized by primary societies.

IV .Match the following

13. Record showing receipts and payments and outstanding. (a) Management audit

14. Subsidiary state partnership (b) Final accounts

15. All level societies or banks. (c) Sec.45

16. Audit for management efficiency. (d) General ledger

(e) Minutes


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Section B


17. What is annual report?

18. What is share suspense account?

19. What are the uses of co-operative accounting?

20. What is reserve fund?

21. What is co-operative audit programme?

22. What is team audit?

23. What is management audit?

24. Define Trial Balance.

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Section C

VI. Answer any four questions. Each question carries a weight of 2.

25. Distinguish between Trial Balance and Receipt and Disbursement Statement.

26. Briefly explain the special features of co-operative accounting.

27. Explain briefly the forms of State aid.28. Explain the different types of deposits received by co-operative banks.

29. Explain audit report and draw a specimen form of audit report.

30. From the following particulars, prepare Receipts and Disbursement statement of an

agricultural credit society.

Items Rupees Items Rupees

Furniture 2200 Admission fees 430

DCB Share 1500 Loan from DCB 50000

Loan to members 60500 Share from members 4500

Bank withdrawals 58500 Salary 4300

Honorarium 500 Stationery 450

Bank remittance 70000 Deposits received 15000Interest from members 1800 Loans repaid by members 8600

Miscellaneous receipts 2120 Opening balance of cash 150

( 4 x 2 = 8 weight)

Section D

VII. Answer any two questions. Each question carries a weight of 4.

31. Explain the different types of account books and registers maintained by co-operatives as

per the provisions of co-operative societies Act and Rules.

32. Define co-operative audit. Explain the procedure for audit of co-operative societies as per

the provisions of the Act.

33. From the following B/S, Receipts and disbursement A/C and adjustments, prepare final A/Cs

of a consumer society for the year ended 31st March 2011 .

A) Balancesheet as on 31-03-2010

Liabilities AMOUNT ASSETS AMOUNT

Share capital 40000 Cash in hand

Balance in current a/c

Investment of reserve fund

6000

1050


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Deoposits and loans

Interest due

Sales tax due

Establishment due

Honorarium Due

DividendCommon good fund

Trade reserve

Members bonus

Bad debts reserve

Reserve fund

Undistributed profit

Adjusting heads

Net profit

Total

63500

350

1550

950

1050

3000800

1100

430

800

18000

1600

5500

10080

148710

Investment in shares

Fixed deposits

Interest due

Furniture less depreciation

Stationary stock

Stock

Adjusting heads

Total

15000

10200

12000

550

6510

140090200

5800

148710

Appropiations of net profit Rs 10080:

(1)Reserve fund 2725

(2)Honorarium 355

(3)Trade reserve 1200

(4)Dividend 4500

(5)Common good fund 250

(6)Members bonus 1050

Total 10080B) Receipts and Payments for the year ended 31

stMarch 2011.

RECEIPTS AMOUNT PAYMENTS AMOUNT


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To opening balance b/d

To share capital

Deposits and loans

Loan from DCB

Sales

To purchase returns

Miscellaneous incomeAdjusting heads:

Assets 1230000

Liabilities 1805300

To fixed deposits withdrawn

To cash withdrawn from

bank

To stationary stock

Total

6000

6600

410000

350000

1267200

24600

12250

3035300

1500

210000

1400

4974850

By share capital

By deposits and loans

By purchases

By sales returns

By carriage inward

By interest paid

By adjusting heads:Assets 1229110

Liabilities 1700200

By common good fund

By honorarium

By members bonus

By supervision fees

By establishment

By freight

By sales tax

By dividend

By reserve fund invested

By furniture

By fixed deposits

By cash deposited in bank

By closing balance c/

Total

2200

448600

1150730

630

24390

2500

2929310

180

1230

930

120

65325

108

10880

4100

3725

930

3900

259600

65462

4974850

The following additional information are also available:

Stock was valued at Rs 102000 as on 31-03-2011

Depreciation of furniture for 2010-11 estimated to be Rs535

Rs 600 are to be provided for reserve for bad debts

Interest due by the society Rs384

Establishment due Rs 1330

Interest due to society Rs 234

Sales tax due Rs 2480

[2x4 = 8wt.]

VIII


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Subject code:



Weightage: 25

HOSPITALITY MANAGEMENT


SECTION A

This section consists offourbunches offour questions each. Each bunch carries a weight of1.



How many hotels of the ITDC had been sold off till July 2002

(a) 24 (b) 22

(c) 18 (d) 26

2. Which are of the following organizations is operating youth hostels around

the world

(a) YMCA (b) CARE

(c) UNESCO (d) UNHCR

3. The four regimal sub-committees for hotel approval is located in

(a) Indore, Ludhiana, Chandigarh, kolkata (b) Delhi, Indore, Panaji, Kolkata

(c) Kolkata, Chennai, Ahmedabad, Pune (d) Delhi, Chennai, Kolkata, Mumbai

4. A Duplex room is a room with

(a) Air conditioner (b) two stories connected by stairs

(c) room service facility (d) an extra bed


5. The ITDC was set up in ________

6 An earthen pot is the _______ Logo of India

7. Skotels are _______ hotels

8. Ranbagh place Jaipur is a _______ hotel

III. State whether True or False

9 .It is the duty of bell captain to collect the bills-

10. Transient hotels are where the guest stay for more than one month-

11 Motel are hotels on hill stations with spas-

12. Cigarettes are allowed in in-flight menu

IV. Expand the following.

13. Expand FHRAI

14. Expand ICAO

15. Expand MICE


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16. Expand YHAI

(4x1= 4 wt.)

SECTION B


17. Name any two luxury trains in India?

18. What is the difference between the modified American Plan and European plan?

19. Write any two responsibilities of Government office manager?

20. What are Capsule hotels?

21. Define Hospitality Management?

22. What is Eco Logging?

23. Name any two Heritage Hotel?

24. What are Flotels?

[5x1 = 5wt.]

SECTION C


25. Why do hotels and resorts form important components of touristic infrastructure?

26. What are the features of a three star hotel?

27. Explain the role of accommodation in tourism industry?

28. Classify hotels as the basis of location.

29. What are the objectives of Hospitality Management?

30. What are the threats and challenges faced while managing hotels?

[4x2 = 8wt.]

Section D

Answer any two questions. Each question carries a weight of 4

31. Discuss the fiscal and non-fiscal incentives from Government for Hospitality industry

32. How many categories of hotels recognized by the government are there in India?

Describe the process of approval of new hotels?

33. Write an Essay on public sector Hotel ring business?

[2x4 = 8wt.]


28/47

IX





Subject code:(2009 Admission onwards)

Time: Three Hours Core (Optional)-4 MARKETING RESEARCH

Maximum Weightage: 25


SECTION A


Each bunch carries a weight of1. Answer allquestions.

Choose the correct answer from the choices given:

1.Product Research includes ------------

a).Service Research. B) Sales Research

c).Advertising Research d) Consumer Research

2.From the following which is not a Quasi-Experimental design .

A). Static group comparison b).Regression

c). Simulation d).Factorial Design

3.----------- reports are prepared by specialised people.

a).Basic reports b) Report for publication

c).Technical reports d).Reports for executives4.------------ refers to study of physical flow of goods from manufactures to

Final consumers

a).Distribution Research b). Brand image research

c).Readership Research d). None of the above

II. Fill in the blanks.

5. SPSS stands for -------------.


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6. Location research means ---------.

7.------------ is a master plan for the formal investigation.

8.----------- is used to study the divergence of actual and expected frequencies.

III.State whether the following are True or false.

9.The data are quantitative in nature and normally distributed in ANOVA.

10.Editing is the process of examining the collected data to detect errors.

11. Survival and growth is not an objective of Marketing Research.

12.Market department is usually a cost centre.

IV. Match the following.

13. Codding. A). Secondary Data

14.Shop Audit b). Flow chart

15.Government Source c).Distribution Research

16.Decision Tree d)Assigning numbers & symbols

e).Research Design.9

(4X1=4)

Section B


17. Define Chi-square test.

18. What do you mean by basic report?

19. Define Marketing Research.

20. What is brand image research?

21. Define Research plan.

22. What do you mean by Research design?

23. What is sampling?

24. Define Ratio scales.

(5X1=5)

Section C

VI. Answer Any Four questions. Each question carries a weight of 2

25. What are the limitations of Marketing Research.

26. Explain the steps involved in the research process.

27.Explain the various types of reports.

28 Explain the various means used to collect primary data.

29Define Research Design and explain its various types.

30.What is editing and explain the different stages of editing.

(4X2=8)

Section D

VII. Answer any two questions. Each carries a weight of 4.

31.Define reports and explain the content of good report.

32.Define the term hypothesis. Explain the procedure involved in testing hypothesis.

33. Explain the significance of Marketing Research in modern scenario.


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(

2X4=8)

X







Weightage: 25

COMPLEMENTARY COURSE- 2 WEALTH TAXAnswers may be written either in English or in Malayalam.

SECTION A

This section consists offourbunches offour questions each. Each bunch carries a weight of1.


Choose the correct answer from the choice gives below

The wealth Tax Act came in to force on

1st April 1961 (b) 1st January 1961 (c) August 15th 1947 (d) 1st April

1957


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Rate of wealth tax for an individual is

(a) 1% (b) 10% (c) 15% (d) 11%

Maximum exemption limit for wealth tax is

(a) Rs. 190000 (b) 2,40,000 (c) 15,00,00 (d) Rs.30,00,000

Of the following which is not an asset under wealth Tax Act

(a) Building (b) Jewellery (c) Share of Company (d) Motor Cars

Fill in the blanks

In general sense individual a .. person or human being.

A farm house situated within .. kilometers from the local limits of a local

authority is an asset.

Assets is defined under section.. of the wealth Tax Act

A assessment may be made if an assesses has failed to furnished

voluntary return, belated return or revised return.

State whether the following are True or False

A partnership firm is not liable to wealth tax

Assets transferred to sons wife on 1st April 2011 as a gifts in the transferors assets

The property built on learn hold land and unexpired period of the lease of land is

fifty years or more the value of land is equal to net maintainable Rent X 12.5

The value of jewellery for wealth tax purpose is the original cost of jewellery

multiplied by 3.


Executor (a) Person residing out side India

Concealment of wealth (b )Against the order of commissioner ( Appeals)

Agent (c ) less than 70% of the assessed value

Appellate (d) Aggress with the order of commission (Appeals)

(e) Tax on Deceased person

(f) CBDT (4 x1= 4)

Section B

V. Answer any five questions. Each bunch of four questions carries a weight of 1

When can The Commissioner of Income Tax revise an order passed by the

Assessing officer?

What do you mean by valuation date?


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Explain the term Deemed Wealth.

What do you mean by revocable transfer of assets?

List the assets exempt from wealth tax of an erstwhile Ruler.

How will deal with the following under Wealth Tax Act? Master Vinu, minor son of

Mr. Govind acquired a car valued at Rs.20 lakhs out of his income from acting

What is Net Maintainable Rent?

What is the provision is case of assessment of Wealth tax after partition of HUF?

(5 x1 = 5)

Section C

Answer any four questions. Each question carries a weight of 2 Define Net wealth.

What do you mean by Voluntary Return? Write a note on Valuation of interest in Firm

State the situations in which prosecution proceedings may be instituted under the

wealth Tax Act.

The Balance of a firm as 31-02-2010 are

Liabilities Rs Assets Rs

Creditors 4,00,000.00 Fixed assets 4,00,000.00

Reserve 8,00,000.00 Motor Cars 10,00,00.00

CapitalRam 6,00,000.00 Current assets 8,00,000.00

Shyam 4,00,000.00 Building for own business 2,00,000.00

Ravi 2,00,000. 00

24,00,000.00 24,00,000.00

Partners share profit in the ratio 5:3:2

Value of fixed assets Rs. 8,00,000 and motor cars Rs. 14,00,000

Find out the share of partners in the firm for wealth tax purpose.

Advice Mr. John, an assessee, in respect of the following for wealth tax purpose.

A property is let out in two parts, one residential house and the other for office

purpose.

Land was purchased four years ago which is vacant. The plot is to be used for

construction of a factory and work is awaiting approval from local authorities.


33/47

(4

x 2=8)

Section D


Mr. Basu has built a house on a plot of land in Bombay. The particulars of the

property are as follows.

Aggregate area 10000sq.ft.

Specified area (60% of 10000) 6000sq.ft.

Built up area 3400sq.ft.

Un built area 6600sq.ft.

Ground floor let out Rs.6000 per month

First floor let out to Mr.A Rs. 4000 per month

Second floor let out to Mr.B Rs. 4000 per month

Muncipal taxes Rs.25000per annum.

Determine the value of the property for wealth tax purpose.

Mr. Vinayak has the following assets and liabilities on the valuation date being 31-

03-2011.

Rs.( in

lakh)

Residential house 80.0

A farm house- 15km away from local limits 20.0

A guest house 10.0

Cars for personal use 12.0

Cars for hire 12.0

Jewellery 28.0

Aircrafts for hire 300.0

Urban land( construction not permitted by law) 20.0

Cash in hand 1.5

Shops given on rent 40.0

Gold deposit bonds 20.0


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Loan taken to purchase aircrafts 100.0

Loan taken for constructing shops 12.0

Loan taken for urban land 2.0

Compute the net wealth and wealth tax liability of Mr. Vinayak.

Mr. Ramachandran, a citizen of India but Not Ordinarily Resident, returned to India

on 31-12-2010( after residing in a foreign country for twenty years) to settle in Kochi.

He gives the following details.

He withdrew from his NRE( Non- Resident External) Account with SBI at Kochi

and purchased the following assets up to 31-03-2011.

(i) A shop for his own business Rs. 20 lakh

(ii) A car Rs. 2 lakhs

(iii) Units of UTI Rs. 1 lakh

He brought with him the following assets from the foreign country.

(i)Household goods Rs. 4 lakh

(ii)Jewellery Rs. 6 lakh

(iii)Cash in hand Rs. 8 lakh

(c ) He owns a house in Toronto valued at Rs 40 lakh

(d) He purchased a house in Kochi in June 2009 for Rs 50 lakh for his

accommodation

(e) His wife bought jewellery worth Rs 4 lakh and foreign currency Rs 1 lakh. She

acquired

these assets as gifts from her husband. Compute the net wealth of Mr.

Ramachandran, giving proper explanations as per the provisions of the wealth

Tax Act

(2x4=8)


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XI


Model Question PaperSIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION


Subject code:



Weightage: 25

PROGRAMMING WITH VISUAL BASIC 6.0


SECTION AThis section consists offourbunches offour questions each.

Each bunch carries a weight of1. Answer allquestions.


The Short cut Key of Menu Editor.

Ctrl+L b. Ctrl+P. C. Ctrl+E. D. None of these.

The control that allows performing a task at regular intervals called..


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File. b.Timer. c. Tables. D. Fields.

Visual Basic is ..driven program.

Menu. b.Graphic. c.Event. d.Command.

..are used to store values in an application.

Table. b.Data c.Variable d.Module.


.. is a set of commands for performing a function.

Properties describe the characteristics of an . Control.

IDE stands for ..

.. Contains commands for aligning the control on the form.

III. State whether the following statement are True or False

STR function takes a numeric value with a data type.

Label box is used for inputting the value in SDI forms. The Timer control is one of the few controls always hidden at run time.

Option buttons also Known as Radio Button.

IV. Match the following.

Data Type -Event.

Login Form - ABS ().

Math Function - Byte.

Properties -Right Click.

-Background.

-Password.

(4X1=4 wt.)

SECTION B


What is Module ?

Explain OLE

What is control Array? What is its utility?

Explain Event driven Program.

Explain MDI form.

What is Command Button?

What is MsgBox?

What is Constant?

(5X1=5wt.)

SECTION C



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Explain Global Variables & Local Variables.

Explain If.ThenElse Statement.?

Explain IDE.

Explain Sub procedure & Functions.

Explain intrinsic control.

Explain Different Types of Operators in VB.

(4X2=8wt.)

SECTION D


Explain Data Types available in VB. What is their use?

Explain Math Function, String Function, Date & Time Function

What are the Different Types of Active X Control?

(

2

X

4

=

8

w

t

.

)


38/47

XII




(Common for all B.Com degree Programme)



Weightage: 25


TOURISM ENVIRONMENTAND ECOLOGY

SECTION A





1. Bandhipur National Park is situated in the following state

(a) Andhra pradesh (b) Karnataka

(c) Tamil Nadu (d) Kerala.

2. The resident (fauna) of a mangrove show the ability of

(a) Survival (b) collective growth

(c) Salt tolerance (d) hunting in group

3. Scuber Dwing is associated with

(a) Farm tourism (b) ecosystem

(c) Adventure (d) green

4. Which of the following is note type of carrying capacity

(a) Physical (b) Heritage Related

(c) Legal (d) Local

II. Name the Following5. An external force, substance or condition that affects organism.

6. The sum of factors present in an area.

7. A uniform interbreeding populations spread over time and space.

8. The sum of the adaptation of the organism to the climate.


9.__________ is a population of individuals if species, which are genetically different10.__________ is a group of population of different species in an area11.__________ is information natality and mortality in different ages and sexes

12.__________ is the proportion of individuals in each age groupIII. State whether the following statements are True or False

13. Ecology has been contributing very much to socio- economic political and

other similar policies of the world

14. A fraction that is about 1/50 millionth of the total solar radiation reaches the


39/47

earths atmosphere

15. Ecotourism focus on natural, cultural and man made attraction

16. The process of E I A was introduced in the year 1975

(4x1=4wt.)

SECTION B

Answer any five questions. Each question carries a weight of 1

17. What is resilience?

18. Define Ecology.

19. Comment on ecological food print.

20. What is Biomes?

21. What is sustainable tourism development?

22. Give any two principles of sustainability.

23. Give any two principles of ecotourism?

24. What is Tourism Geography?

(5x1=5wt.)SECTION C

Answer any four questions. Each question carries a weight of 225. Explain environmental reporting and its importance?

26. Explain E I A?

27. Comment on Environmental guidelines and Auditing?

28. What are the different types of carrying capacity?

29. What are the components of an ecosystem? What role cans human play in changing

the environment?

30. Discuss the impacts of tourism an environment and suggest measures to reduce adverse

impacts?

(4x2=8wt.)Section D

V. Answer any two questions. Each question carries a weight of 4

31. Examine the role of Legislation in promoting sustainable tourism?

32. Discuss E M S.

33. Explain the concept Ecotourism and its features.

(2x4=8wt.)


40/47

XIII


Model Question PaperSIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION

(Common for all B.Com Degree Programmes)



Weightage: 25


CONSUMER BEHAVIOUR

SECTION AThis section consists offourbunches offour questions each.



Choose the correct answer from the choices given:

Which of the following is psychological factor affecting consumer behaviour?

Influence (b)Reference group

(c)Perception (d) Occupation

The person of the family who senses the need for purchase is known as

Initiator (b) User

(c)Decider (d) Analyst Howard Sheth model of buyers behavior is associated with

Learning (b) Sociological

(c)Economic (d) Motivational

4 Consumer behavior is

Micro (b) Macro(c ) Personal (d)Consumption


41/47

Fill in the blanks

5.Post Purchase behavior refers to the behavior of a consumer ______purchase

and

use of the product.

6 Customers take advice from ________groups.

7 Consumer behaviour provides a basis for identifying andunderstanding_______

8 Consumerism is a social force to protect__________

State whether the following are true orfalse:-

9 Consumer behaviour covers the study of the activities of the intermediate

users.

10 The NICOSIA model groups the elements into four basic fields.

11 Eogenous variables are not integral to the decision making process

12 An advertising appeal is the device by which specific consumer response is

solicited

in the advertisement. Match the following:-

13 Post purchase anxiety - Trend setters

14 Opinion leaders - Social heritage

15 Diffusion - Cognitive dissonance

Culture - Perception

- Innovation

(4x1=4)

Section B

Answer anyfive questions in one or two sentences each. Each question carries aweight of 1.

17 Define Consumerism?

18 What do you understand by diffusion of innovation?

19 What is attitude change?

20 What is group dynamics?

21 Mention different types of reference groups?

22 What is social class mobility?

23 What are consumer models?

24 What is customer dissatisfaction?

(5x1=5)

Section C

Answer anyfourquestions. Answers not to exceed one page each. Each question

carries a weight of 2

25 Explain briefly the models of consumer decision process?


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26 What are the characteristics of consumer attitudes?

27 What are the difficulties and challenges in predicting consumer behaviour?

28 What is the relationship between family, family life cycle and consumer

behavior?

29 Explain cross cultural consumer behaviour?

30 How can we manage dissonance?

(4x2=8)

Section D


31 Explain briefly the consumer protection act in Indian Context?

32 What is learning? What are the components of learning?

33 What is consumer loyalty? Explain the different types of loyalty programme?

(2x4=8)

Model Questions for Practical Examination


43/47

Database Management System for Business (Sixth Semester) under the computer

applications optional stream. (Common for model-I, Model-II and Model-III)

Create 2 Tables.

Table name - Student Details

Fields: a) Register No b) Name c) DOB d) Phone NoInsert the details of 10 students.

Table name Internal Mark

a) Register No b) Mark 1 c) Mark 2 c) Mark 3.

Insert the details of the above 10 students.

Create a Query in Design view displaying the following information of the Students:

Register No b) Name c) Mark 1 d) Mark 2 e) Mark 3.

Create 2 Tables.

Table name - BooksFields: a) ISBN b) Book Name c) Author d) Publisher e) Price.

Insert the details of 10 Books.

II) Table name Publisher

Fields: a) Publisher name b) Street c) City c) Pin code.

Insert the details of 10 Publishers

Create a Query using Wizard, displaying the following information:

ISBN b) Book name c) Publisher d) Price

Create a Table named Home Appliances, with the following fields:

Products b) Date of Sale c) Sales d) ProfitInsert data in 10 rows showing sales of Fan, TV and Computer.

Create a Summary Query displaying

Sum of Product wise sale

Sum of Product wise Profit

Average of Product wise sale

Create a Table named Sales, with the following fields:

Product b) Unit price c) Quantity

Insert the sales details of 5 products.

Then create a Calculated query to display Total Sales, along with Product, Unit price and

Quantity.

Create a Table named Mark sheet, with the following fields:

a) Name b) Mark 1 c) Mark 2 c) Mark 3.

Create a Calculated Query displaying, Name, Mark1, Mark2, Mark3 and Total mark.


44/47

Create a Table named Products, with the following fields:

Product ID b) Product c) Price

Insert the details of 5 products.

Then create an Update Query to increase the price of all products by 20%.

Create a Table named Products1, with the following fields: Product ID b) Product c) Price


Then create an Update Query to increase the price of all products by Rs. 10

Create a Table named Cosmetics, with the following fields:

Product ID b) Product c) Supplier d) Price

Insert the details of 5 products including Shampoo.

Using Delete Query, delete the product Shampoo from the Table.

Create a Table named Cosmetics, with the following fields:

Product ID b) Product c) Supplier d) Price

Insert the details of 8 products.Then create a Form using Wizard and insert the details of 6 products to the Cosmetics

table.

Create a Table named Products, with the following fields:

Product ID b) Product c) Price


Then insert a Form in Design view and insert the details of another 5 products to the

Table.

Create a Table named Students, with the following fields:

Reg No b) Name c) District d) Phone No

Enter the details of 10 students.

Create a Form in Datasheet view with all fields. For the field District, create a Combo

Box.

Create a Table named Sales, with the following fields:

Product Id b) Product c) Unit price d) Quantity e) Total sales


Create a Form in Design view having all fields. The field Totals Sales should be created

as a Calculated Control.

Create a new Database in the name STUDENTS.

Create a Table named Student Details, in Datasheet view. It should contain the fields:

a) Register No b) Name c) DOB d) Phone No

Insert the details of 10 students.

Set Register number as Primary key.

Create a second table named Internal Marks, in Design view. It should contain the

fields:

a) Register No b) Mark 1 c) Mark 2 c) Mark 3.

Insert the details of the above 10 students.

Then create Relationship between 2 Tables.


45/47

Create a new Database in the name BOOKSTORE.

Create a Table named Books, in Design view. It should contain the fields:

a) ISBN b) Book Name c) Author d) Publisher e) Price.

Insert the details of 10 Books.

Set ISBN as Primary key.

Create a second table named Publisher, in Datasheet view. It should contain the

fields:

a) Publisher name b) Street c) City c) Pin code.

Insert the details of 10 publishers.


Create a new Database in the name PRODUCTION.

Create a Table named Raw material, in Design view. It should contain the fields:

a) Material No b) Material Name c) Price d) Supplier

Insert the details of 10 Raw materials.

Set Material number as Primary key.

Create a second Table named Supplier, in Datasheet view. It should contain the

fields:

a) Supplier b) Place c) Pin c) Phone.

Insert the details of 10 suppliers.



CBCSS B.COM DEGREE PROGRAMME

GUIDELINES FOR PRACTICAL EXAMINATION

Guidelines for the conduct of practical examinations for optional course Database

Management System for Business (Sixth Semester) under the

computer applications optional stream. (Common for model-I, Model-II and Model-III)

General Instructions

The time allotted to each student is 2 hours.


46/47

The practical examination should be conducted by external examiners appointed by

the University with the help of an internal examiner from the college where the

examination is conducted.

Only ONE question should be given to each student for practical.

The weightage for the question is 3.

As many question papers as the number of students in a college may be prepared by

the external examiners.

The students should be allowed to take question papers at random. If a student

would like to change the question paper, he may be permitted to do so twice. For

each change, 10% of the AGP scored by the student may be deducted from AGP,

and Grade may be calculated based on net AGP.

No student should be allowed to change questions more than two times.

The procedure for solving the problem/preparing the output may be written onuniversity answer book. The grade may be awarded on the basis of evaluating both

the procedure written on paper and the practical done on computer.

The mark list may be handed over by the external examiner to the Chairman,

The valued answer scripts may be kept in safe custody of the Head of the

Department of Commerce of the college where the practical examination is

conducted. The HOD should not dispose the scripts before the completion of 3 years

from the date of practical examination.

A practical record book, with a minimum of 10 practical should be maintained by

each student and should be signed by the concerned teacher and counter signed bythe Head of the Department. The weightage for the practical record will be 1.Grade

may be awarded to the students by the external examiner considering the number

of practical done, punctuality neatness etc.

Illustration-1

Grade GP Weightage WGP

Database A 4 3 12

Practical Record B 3 1 3

Total 4 15

AGP = 15 = 3.75 Grade = A

4


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Illustration-II

Assuming that the above student changes his question paper once, his grade will be

3.75 Minus 10%

3.75x90 =3.375

100

Grade=B

Illustration_III

Assuming that the above student changed the question paper twice, his grade will be

3.75 Minus 20%

3.75x 80 =3.0

100

Grade=B

T.Varghese Panicker,

Chairman, Board of Studies (UG) in Commerce,

Head of the Department of Commerce, St.Thomas College, Kozhencherry.

Kozhencherry

05/01/2012

Documents

MQP- vi sem bcom