Tuesday, December 31, 2013

UGC - NET: Answer Key Dec'2013 (Commerce Paper II)

UGC – NET: Answer Key Dec’ 2013 Exam
Commerce: Paper II

Q.1. (C) RBI

Q.2. (B) (iii)         (iv)         (i)            (ii)

Q.3. (c) Environmental Protection

Q.4. (A) WTO

Thursday, December 26, 2013

UGC - NET: Commerce (08)

Traditional and Modern Concept of Marketing

Traditional concept of marketing
According to this concept, marketing consists of those activities which are concerned with the transfer of ownership of goods from producers to consumers. Thus, marketing means selling of goods and services. In other words, it is the process by which goods are made available to ultimate consumers from their place of origin. The traditional concept of marketing corresponds to the general notion of marketing, which means selling goods and services after they have been produced. The emphasis of marketing is on sale of goods and services. Consumer satisfaction is not given adequate emphasis. Viewed in this way, marketing is regarded as production/sales oriented.

Tuesday, December 24, 2013

UGC - NET: Commerce (08)

Maslow's Hierarchy of Needs
Maslow Abraham proposed his theory in the 1940s. This theory, popularly known as the Hierarchy of Needs assumes that people are motivated to satisfy five levels of needs as given in the diagram:

Maslow suggested that the five levels of needs are arranged in accordance with their importance,

UGC - NET: Commerce (08)

Section 80 (G)

A.      Allowable to all kind of Assessee
B.      Donation to Foreign Trust:  Donations made to foreign trusts do not qualify for deduction
C.      Donation to Political Parties: We cannot claim deduction for donations made to political parties for any reason
D.      Only donation made to made to prescribed funds and institutions qualify for deduction
E.       Maximum allowable deduction: If aggregate of the sums donated exceed 10% of the adjusted gross total income, the amount in excess of 10% ceases to be entitled for tax benefit.

UGC - NET: Commerce (08)

Narrow and Broad Money
Modern money has several components. Apart from just cash and coins, money also consists of deposits with the banking system, both interest-free demand deposits and interest-bearing time deposits, such as fixed deposits. The various components of money can be aggregated together in order of liquidity. Since money is primarily used to settle day-to-day transactions, it needs to be readily usable as a means of doing so. Clearly, cash and coins are the most liquid forms of money, since they can be used instantaneously and universally used to settle unlimited transactions. Demand deposits, or accounts with banks, are also quite liquid, as they can be used to write cheques against, in settling daily transactions. The sum of currency in circulation and demand deposits with banks are called M1, or 'narrow money'.

Monday, December 23, 2013

UGC - NET: Commerce (08)

Consumer Protection Act, 1986
Features of Consumer Protection Act are:
·         The Act applies to all goods and services unless specially exempted by Union Government.
·         It covers all sectors – public, private or cooperative.
·         Provisions of the Act are compensatory in nature.
·         It contains 6 consumers’ rights - to choose, to be heard, to be informed, to safety, education and redressal.

Sunday, December 22, 2013

UGC - NET: Commerce (08)

Product Life Cycle
A product is like a human being. It is born, grows up fast, matures and then finally passes away. Product life cycle is the stages through which a product or its category bypass. From its introduction to the marketing, growth, maturity to its decline or reduce in demand in the market.  Not all products reach this final stage, some continue to grow and some rise and fall. Inshort, The PLC discusses the stages which a product has to go through since the day of its birth to the day it is taken away from the market.

The Product life cycle deals with four stages of a products life. Stages of Product life cycle:
A) Introduction: The stage 1 is where the product is launched. A product launch is always risky. If the product has no or few competitors, a skimming price strategy is employed. Characteristics of Introductory stages of Product life cycle:

UGC - NET: Commerce (08)

Important Acts
Year of Passing
Air (Prevention and Control of Pollution) Act
Asian Development Bank Act                           
Banking Companies Regulation Act                         
Central Excise Tariff Act, 1985                                                    
Central Sales Tax Act                                                                                     
Chartered Accountants Act                                                                                        
Companies Act                                                                                                                 
Company Secretaries Act                                                                                            

Thursday, December 19, 2013

ASSAM SLET - Dec'2013 Exam Answer Key - Subject Commerce Paper II

Subject – Commerce

Ques.1. (D) Both (B) and (C)

Ques.2. (D) 1956 [Basically in was in 1948]

Ques.3. (A) Dumping

Ques.4. (B) Privatization

Monday, December 16, 2013

ASSAM SLET - Dec'2013 Exam Answer Key of General Paper (CODE - X)


Ques.1. While teaching English ……………
Ans: (A) I and II

Ques.2. Arrange the following teaching ……………..
Ans: (C)

Tuesday, November 26, 2013

MCQ - Final Accounts

Tick the correct answer to each of the following statement given below:
1.       Unearned income is classified as Current liability.
2.       The balance of petty cash is an asset.
3.       Goodwill is an Intangible asset.
4.       Fixed assets are kept in the business for use over a long period for earing income.
5.       Closing stock is valued at cost of market price whichever is Lower.
6.       Medicine given to the office staff by a manufacturer of medicines will be debited to Salaries account.

MCQ - Branch Accounting

State whether the following Statements are ‘True’ or ‘False’:
1.      Under the stock and debtors system Branch Stock Account is a Nominal Account.  F
2.      Under stock and debtors system branch profit is ascertained by opening Branch Adjustment Account.  T
3.      Under debtors system Branch Account discloses profit or loss of the branch.  T
4.      Under debtors system, Branch Account is credited with opening balances of branch assets.  F
5.      Under debtors system, no entry is required in Branch Account for branch expenses paid by the branch out of petty cash.  T

Monday, November 25, 2013

MCQ - Dissolution of Partnership

I. Multiple Choice Questions: Choose the correct answer to the following:
1. Under Garner Vs Murray Rule, the insolvency loss should be borne by solvent partners according to
(a) Capital ratio (b) Profit sharing ratio (c) Final claims ratio (d) Maximum loss ratio.

2. A firm is unable to pay its debts when
(a) A partner is insolvent (b) A partner has debit balance (c) The firm is insolvent (d) None of the above.

3. Realisation A/c is a
(a) Nominal A/c (b) Real A/c (c) Personal A/c (d) None of the above.

Tuesday, November 19, 2013

Financial Derivatives

Introduction to Derivatives
The term ‘Derivative’ stands for a contract whose price is derived from or is dependent upon an underlying asset. The underlying asset could be a financial asset such as currency, stock and market index, an interest bearing security or a physical commodity. Today, around the world, derivative contracts are traded on electricity, weather, temperature and even volatility.
According to the Securities Contract Regulation Act, (1956) the term “derivative” includes:
(i) A security derived from a debt instrument, share, loan, whether secured or unsecured, risk instrument or contract for differences or any other form of security;
(ii) A contract which derives its value from the prices, or index of prices, of underlying securities.

Saturday, November 09, 2013

Dibrugarh University (1st Semester) - Business Communication (Old Course) Important Questions and Answers for Nov' 2014 Exam

Unit 1
Q. What is Feed Back? Explain briefly the importance of feedback in communication process.

Q. Explain what do you understand by the term Communication. State the nature and objectives of communication.

Q. Explain the basic forms of communication. What are the various levels at which communication takes place?

Q. What is Audience Analysis? What are the different types of audiences on which audience analysis is based? Explain the role of audience analysis in communication.

Q. State and explain the various principles of effective communication.

Q. Explain the following:
Ø  David Berlo’s Model
Ø  Process of Communication

Dibrugarh University (3rd Semester) - Human Resource Management important Questions and Answers for Nov' 2015 Exam

Human Resource Important Question for Nov’ 2015 Exam
For Old Course Students
Unit 1
Q. What do you mean by Human Resource Management? Explain its nature and Scope.
Q. What do you mean by Personnel Management? Distinguish between:
Ø  Human resource Management and Human Resource Development
Ø  Human Resource Management and Personnel Management
Q. Explain briefly various objectives of Human Resource Management. State its limitations.
Q. Write a brief note on evaluation and development of Human Resource Management.
Q. Write short notes on:
Ø  Functions of HRM
Ø  Importance of HRM in Modern Business Enterprises

Unit 2
Q. What is Human Resource Planning? What are its Features? Mention its objectives.

Friday, November 08, 2013

Leave Encashment

Leave encashment on retirement [sec. 10(10AA)]

1. Leave encashed during service: fully taxable in which it is encashed
2. Leave encashed at the time of retirement
For govt. employee: fully exempted
For other employees: exempted upto minimum of the following
Ø  Notified limit Rs. 300000
Ø  Average salary x 10 months
Ø  Actual amount received
Ø  Average salary x no. of months leave due
Average salary = salary (Same as PF) for 10 months including the month of retirement / 10
Leave due is to be calculated taking one month leave or actual entitlement whichever is less

Approved Superannuation Fund

Approved Superannuation Fund [sec. 10 (13)]

The tax treatment as regards the contribution to and payment from the fund is as under:
Ø  Employee's contribution: Deduction is available under section 80C from gross total income.
Ø  Employer's contribution: Contribution by the employer to the approved superannuation fund is exempt upto Rs. 1,00,000 per year per employee. If the contribution exceeds Rs. 1,00,000 the balance shall be taxable in the hands of the employee.
Ø  Interest on accumulated balance: It is exempt from tax.

Any payment from an approved superannuation fund is exempt from tax if it is made on the following situations:
a)      on the death of a beneficiary to an employee
b)      in lieu of or in commutation of an annuity on his retirement at or after a specified age or on his becoming in capacitated prior to such retirement

c)       By way of refund of contribution on the death of beneficiary

Voluntary Retirement Compensation

Voluntary Retirement Compensation [Sec.10 (10C)]
Any compensation received or receivable from certain employers by the employee on voluntary retirement as per the guidelines of the Government is exempt to the extent minimum of the following limits:

Ø  Actual amount received
Ø  Rs. 5, 00,000 whichever is less.

Exemption shall be available, subject to the following conditions:
Ø  The compensation is received only at the time of voluntary retirement or termination of his servicesin accordance with any scheme or schemes of voluntary retirement or in the case of public sector Company, a scheme of voluntary separation. Even if the compensation is received in installments, the exemption shall be allowed.
Ø  The amount receivable on account of voluntary retirement or voluntary separation of the employee does not exceed:the amount equivalent to 3 months salary for each completed year of service; or Salary at the time of retirement multiplied by the balance months of service left before the date of his retirement on superannuation.

Allowances and Its various types

Q. What is Allowances? What are its various types?

Ans: Allowances [Section 17(3)]:
The term allowance has been derived from the word “To allow”. As per oxford dictionary the word “Allowance” means “any amount or sum allowed regularly”. As such allowances are given in cash along with salary by the employer. These allowances are given to an employee to meet some specific type of loss or expenditure of the employee or to help him to meet certain type of expenses. These are divided into various categories based on the basis of their tax treatment. These are:
(i) Allowances for performance of official duties are exempt to the extent of actual amount received or the amount spent for the performance of the duties of an office or employment of profit, whichever is less. These allowances are:
a.      Conveyance allowance
b.      Helper allowance
c.       Academic research allowance
d.      Uniform allowance
e.       Travelling allowance
(ii) Partly taxable allowance

Meaning of Salary and Its Essentials under Income Tax Act, 1961

Q. What Constitutes Salary Under sec. 17 of Income tax act, 1961? Explain the essentials for taxability of income under the head salary.

Ans: Meaning of Salary under Sec. 17
"Salary" is the remuneration received by or accruing to an individual, periodically, for service rendered as a result of an express or implied contract. The actual receipt of salary in the previous year is not material as far as its taxability is concerned. The existence of employer-employee relationship is the sine-qua-non for taxing a particular receipt under the head “salaries.”
For the purpose of Income Tax, “Salary” includes [Sec. 17(1)]:
Ø  Wages
Ø  Annuity or pension
Ø  Gratuity
Ø  Fees, Commission, perquisites or profits in lieu of salary
Ø  Advance of Salary
Ø  Receipt from Provident Fund
Ø  Contribution of employer to a Recognised Provident Fund in excess of the prescribed limit
Ø  Leave Encashment

Incidence of tax and Tools to save tax

Q. “The incidence of tax depends upon the residential status of an assessee.” Discuss. Distinguish Tax Evasion, Tax Avoidance, Tax Mitigation and tax planning.

Ans:  As per Section 5 of the Income Tax Act 1961, incidence of tax on a taxpayer depends on his residential status and also on the place and time of accrual or receipt of income.
 In order to understand the relationship between residential status and tax liability, one must understand the meaning of “Indian income” and “Foreign income”. An Indian income is one which satisfies any of the following conditions:

a.       If income is received (or deemed to be received) in India during the previous year and at the same time it accrues (or arises or is deemed to accrue or arise) in India during the previous year, or

Income Tax Basic - Short Notes

Q. Write short notes on: (a) Assessment year (b) Previous Year (c) Charge of income tax (d) Capital asset  (e) Agricultural income (f) Person (g) Assessee (h) Revenue Vs Capital expenditure (i) Gross Total Income (j) Capital receipts (k) Revenue Receipts Vs Capital Receipts (l) Tax Return (m) Method of accounting

Ans: (a) Assessment Year: [Sec. 2 (9)]
“Assessment Year” means the period of 12 months commencing on the 1st day of April every year. In India, the Govt. maintains its accounts for a period of 12 months i.e. 1st April to 31st March every year. As such it is known as Financial Year.  The Income Tax department has also selected same year for its Assessment procedure.

The Assessment Year is the Financial Year of the Govt. of India during which income a person relating to the relevant previous year is assessed to tax. Every person who is liable to pay tax under this Act, files Return of Income by prescribed dates. These Returns are processed by the Income Tax Department Officials and Officers. This processing is called Assessment. Under this Income Returned by the assessee is checked and verified.

Tax is calculated and compared with the amount paid and assessment order is issued. The year in which whole of this process is under taken is called Assessment Year. At present the Assessment Year 2013-2014 (1-4-2013 to 31-3-2014) is going on.

Person and Assessee

Q. Define the term “person” and “assessee” under the income tax act. What is regarded as income under the income tax act?
Ans: Person [Section 2(31)]
Person includes seven types of persons namely:
a.       An individual;
b.      An Hindu undivided family (HUF);
c.       A company;
d.      A firm;
e.      An association of persons (AOP) or a body of individuals (BOI);
f.        A local authority;
g.       Every artificial juridical person not falling within any of the preceding sub clauses.
The 2 basic differences between AOP and BOI are:
a) In BOI there are only individuals but in AOP there can be any type of persons.
b) BOI is creation of law whereas AOP can be created by different persons coming together for doing some income producing activity on the voluntary basis.

Assessee [Section 2 (7)]
To mean a person by whom any tax or any other sum of money payable under the Act and include:
i)        Every person in respect of whom any proceeding has been initiated under the act for the assessment of his income or the income of any other person.

Determination of Residential Status of An Assessee

Q. How Residential Status of the following is Determined:
Ø  Individual
Ø  Company
Ø  Firm
Ø  AOP and BOI
Ans: Residential status of an assessee is important in determining the scope of income on which income tax has to be paid in India. Broadly, an assessee may be resident or non-resident in India in a given previous year.
Residential Status of An individual
Ø  Resident in India: Satisfying any one of two BASIC conditions given u/s 6(1). Further classified into two parts:
a)      Resident and Ordinarily Resident: Satisfying One of the Basic Conditions [6(1] + Both the Additional Conditions [6(6)(a)&(b)
b)      Resident but not Ordinarily Resident: Satisfying One of the Basic Conditions [6(1] + Not satisfying any of the Additional Conditions [6(6)(a)&(b)
Ø  Non – Resident [Sec. 2(30)]: Not satisfying any of the Basic Conditions mentioned in [6(1)].

Classification of Income As Per Income tax Act, 1961

Q. Explain the concept of Indian Income as per Income tax Act, 1961.
Ans: Indian Income is called by various words and names. These are:
a)      Income received in India
b)      Income deemed to be received in India
c)       Income accrued or deemed to be accrued in India

Income Received in India
The receipt of income refers to the first occasion when the recipient gets the money. Transmission of amount after receipt to other place does not result in receipt.

Monday, November 04, 2013

Dibrugarh University (3rd Semester) - Information Technology Practices in Business Important Questions for Nov' 2015 Exam

Information Technology Practices in Business Important Questions for Nov’ 2015 Exam
Old Course
Unit 1
Q. Discuss the role of information technology in business.
Q. What do you mean by information technology? What are the basic features of information technology?
Q. Explain the impact of information technology on the following:
Ø  Business Environment
Ø  Educational environment
Ø  Social Fabric
Q. What do you mean by Information and Communication technology? Highlight its strengths and weakness.

Unit 2
Q. Write a brief note on the traditional and emerging technology used in business.

Dibrugarh University (5th Semester) - Entrepreneurship Development Important Questions and Answers for Nov' 2016 Exam

Unit 1
Q. Define Entrepreneur, Entrepreneurship and Enterprise. What are the traits and Qualities of a successful entrepreneur?                       
Q. Explain the role of Entrepreneur in economic development of a nation.
Q. What are various types of entrepreneur?
Q. Mention some important functions of entrepreneur.
Q. Distinguish between:
Ø  Entrepreneur and Manager
Ø  Entrepreneur and Intrapreneurs
Ø  Entrepreneur and Entrepreneurship
Ø  Entrepreneurship and Enterprise

Unit 2
Q. What do you mean by rural entrepreneur? Explain the problems faced by rural entrepreneur. Also mention its prospects.
Q. What do you mean by Women entrepreneur? Explain the problems faced by them with special reference to Assam.
Q. Explain the role of rural entrepreneur in the economic development of a nation.

Dibrugarh University (3rd Semester) - Business Statistics Important Questions and Answers for Nov' 2016 Exam


Unit 1 – Measures of Central tendency and Dispersion

Theoretical Questions:
Q. Define statistics. What are its characteristics? Mention its importance and limitations.
Q. What are various types of statistical data? Distinguish between primary and secondary data. Mention various methods for collecting data.
Q. What is census and sample survey? Distinguish between them. What are their merits and demerits?
Q. What are the essential qualities of a measure of central tendency and a good measure of dispersion?
Q. What is dispersion? What purpose does it serve? What are its various types? Distinguish between absolute and relative measures of dispersion.
Q. Prove that:

Sunday, November 03, 2013

Wishing All of You A Very Very Happy and Prosperous Diwali and Kaali Puja

Dibrugarh University (1st Semester) - Financial Accounting Important Questions and Answers

Unit 1
Q. What are accounting Standards? What procedure adopted for formulating accounting standards? Discuss its objectives.
Q. List out the merits and limitations of accounting standards.
Q. What are accounting policies? What are the areas in which different accounting policies are encountered? Why disclosures of accounting policies are needed?
Q. Explain the various provisions of accounting standard 1 – Disclosure of accounting policies.

Saturday, November 02, 2013

Amalgamation of Firms

Amalgamation of firms takes place when two or more firms working independently merge their business into a single unit. The firms engaged in identical business combine their business activities and form into a new firm know as amalgamated firm.

Amalgamation may take place between: 
                (1) Two or more sole trading concerns.
                (2) One or more sole trading concerns and a partnership firm.
                (3) Two or more partnership firms.
                (4) Any other type of firms with any permutation combination.

Sunday, October 27, 2013

Dibrugarh University (5th Semester) - Direct Tax I Important Questions and Answers

Unit 1
Q. Write short notes on: (a) Assessment year (b) Previous Year (c) Charge of income tax (d) Capital asset  (e) Agricultural income (f) Person (g) Assessee (h) Revenue Vs Capital expenditure (i) Gross Total Income (j) Capital receipts (k) Revenue Receipts Vs Capital Receipts (l) Tax Return (m) Method of accounting   VIEW NOW  DOWNLOAD

Q. Define the term “Previous year”. And “Assessment year? “Income tax is charged on the income of the previous year.” Do you fully agree with this statement? If not, what are the exceptions?   VIEW NOW  DOWNLOAD

Q. “The incidence of tax depends upon the residential status of an assessee.” Discuss. Distinguish between Tax Evasion, Tax Avoidance, Tax mitigation and Tax Planning.  VIEW NOW  DOWNLOAD

Q. Define the term “assessee” and “person” under the income tax act. What is regarded as income under the income tax act?  VIEW NOW  DOWNLOAD

Q. How Residential Status of the following is Determined:   VIEW NOW  DOWNLOAD
Ø  Individual
Ø  Company
Ø  Firm
Ø  AOP and BOI
Q. Explain the concept of Indian Income as per Income tax Act, 1961.  VIEW NOW  DOWNLOAD

Unit 2
Q. Explain in brief various incomes which are exempted u/s 10 of the Indian income Tax Act.
Q. What are the tax benefits for industrial unit established in:
Ø  EOU  (Export Oriented Undertakings)
Ø  FTZ (Free Trade Zone)

Unit 3
Q. Explain the provisions of the income – tax Act, 1961 with regard to the following:
Ø  Gratuity
Ø  Commuted and Uncommuted Pension
Ø  Specified Employees
Ø  Voluntary Retirement Compensation
Ø  Approved Super Annuation fund
Ø  Encashment of earned leave
Ø  Relief u/s 89(1) of the Income tax Act.
Ø  Profits in lieu of Salary

Q. What Constitutes Salary Under sec. 17 of Income tax act, 1961? Explain the essentials for taxability of income under the head salaries.   VIEW NOW   DOWNLOAD

Q. What is Allowances? What its various types?   VIEW NOW   DOWNLOAD

Q. Define ‘perquisite’ as per income tax act. Explain how perquisites are taxable in the hand of employee.

Q. Explain the various types of Provident fund with their respective treatment as per Income Tax Act, 1961.

Q. What are the essential characteristics of Salary?

Unit 4
Q. Explain the Basis of Charge of Income under the head Income from House Property.

Q. Define annul value. How does it differ from annual rental value?

Q. How would you determine the annual value of the house used by assessee as let-out and self occupied residence in computing taxable income from house property?

Q. What deductions are allowed from the annual value in computing taxable income from house property?

Q. Write Short Notes on:
Ø  Exempted House Property Income
Ø  Deemed Ownership
Ø  Income From Co-owned Property
Ø  Unrealised rent and its Treatment

Unit 5
Q. What are the authorities provided by the income tax act for administration of tax? Mention the power and function of income tax authorities.

Q. Who can appoint Income Tax authorities? Discuss briefly the duties of Income Tax authorities.

Q. State the procedure of filing an appeal under the Income Tax Act, 1961. Mention five penalties which can be imposed under the provision of Income Tax Act, 1961?

Q. What are various appellate authorities under the income tax act? Give the procedure for filling appeal to the appellate tribunal.
Q. Write Short Notes on:
Ø  Tax deduction at source
Ø  Advance payment of tax
Ø  Self—assessment
Ø  PAN Card  


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