Friday, March 21, 2014

Dibrugarh University - Cost and Management Accounting 2012 (Old course)


1.  (a) Explain the concept and classification of Cost Accounting.
Or
(b) Discuss in detail the objective and limitation of Management accounting.

2.  (a) Describe in detail the procedure of the buying material for an industrial concern.
Or
(b) For certain work order, the standard time is 20 hours,wages Rs5 per hour,the actual time taken is 13 hour and factory overhead charges are 80% of standard time.
(i) the halsey bonus system;
(ii) the rowan incentive bonus system

Dibrugarh University - Financial Management (Nov' 2013)

2013 (November)

Commerce (Speciality)

Course: 302

Full Marks: 80

Time: 3 Hours


1.       Write true or false:
(a)    Wealth maximization is a socialistic approach.
(b)   Cash management is an important task of finance manager.
(c)    Capital expenditure involves non-flexible short term commitment of funds.
(d)   Financial leverage is also known as Trading on Equity.

Dibrugarh University - Information Technology Practices in Business (Nov' 2013)

2013 (November)
Commerce (General/Speciality)
Course: 304
Full Marks: 80
Time: 3 Hours

1.       (a) Write the full form of the followings:-
(i)      EDP
(ii)    EPROM
(iii)   EDI
(iv)  EBCDIC

Dibrugarh University - Corporate Accounting (May' 2012)

2012 (May)
Commerce (General/Speciality)
Course: 203
Full Marks: 80
Time: 3 Hours


1.       (a) Chose the correct Answer:
                           i.      A company can issue shares at a discount under Section (77/78/79).
                         ii.      Profit on re-issue of forfeited shares is transferred to (capital reserve/general reserve).
                        iii.      Account for amalgamation is associated with Accounting standard (14/15/16).

Dibrugarh University - Business Regulatory Framework (Nov' 2013)

2013 (November)
Commerce (General/Speciality)
Course: 102
Full Marks: 80
Time: 3 Hours

1.       (a) Discuss the various modes of discharge of contracts.
Or
(b) Write the rules of contingent contracts.

Tuesday, March 18, 2014

IGNOU SOLVED ASSIGNMENTS: MCO - 05



Particulars
Present Level
Proposed Level
Sales
Less: Variable Cost
240000
144000
280000 (240000+40000)
168000(144/240*280000)
Contribution
Less: Fixed Cost
96000
26000
112000
  30000  (26000 + 4000)
Net Profit Before Tax
Less: Tax @40%
70000
28000
82000
32800
Net Profit After Tax
42000
49200


(i) New Break Even Point = (Fixed Costs/Contribution)* Sales

= (30000/112000) * 280000

= 75000


(ii) Sales to earn Present Level of Profit i.e. 70000

Sales = (Fixed Cost + Profit)/ P/V ratio

= (30000 + 70000) / 40%

= 100000 / 40%

= 250000

Here, P/V Ratio = (Contribution / Sales) * 100

 = (112000/280000) * 100

= 40%

(iii) Sales to earn Expected Profit i.e. 80000 (70000 + 10000) on Proposed Investment

Sales = (Fixed Cost + Profit)/ P/V ratio

= (30000 + 80000) / 40%

= 110000 / 40%

= 275000

(iv) Maximum Profit Potential after tax and Plant Expansion

Particulars
Proposed Level
Sales
Less: Variable Cost
280000 (240000+40000)
168000(144/240*280000)
Contribution
Less: Fixed Cost
112000
  30000  (26000 + 4000)
Net Profit Before Tax
Less: Tax @40%
82000
32800
Maximum Profit Potential
49200


Friday, March 14, 2014

IGNOU SOLVED ASSIGNMENTS: ECO - 12

Valuation of Assets
Valuation is the act of determining the value of assets and critical examination of these values on the basis of normally accepted accounting standard. Valuation of assets is to be made by the authorized officer and the duty of auditor is to see whether they have been properly valued or not. For ensuring the proper valuation, auditor should obtain the certificates of professionals, approved values and other competent persons. Auditor can rely upon the valuation of concerned officer but it must be clearly stated in the report because an auditor is not a technical person.

The accuracy of Balance sheet depends on the correctness of estimation of value of assets. A company’s Balance sheet is not drawn for the purpose o showing what the capital would be worth if the assets were realized and liabilities paid off but to show how the capital stands invested. It’s the responsibility of the auditor that items in the Balance sheet are neither over valued nor undervalued.

IGNOU SOLVED ASSIGNMENTS: ECO - 12

INTERNAL CHECK(IC)
The term internal check implies that the work of various members of the staff is allocated in such a way that the work done by one person is automatically checked by another. It is defined as “such an arrangement of book keeping routine where in errors and frauds are likely to be prevented or discovered by the very occupation of book keeping itself’.

Internal check is a system under which accounting methods and details of an establishment are laid out that the accounts and procedures are not under the absolute and independent control of any one person or the contrary the work of one employee is complementary to that of another.

Wednesday, March 12, 2014

IGNOU SOLVED ASSIGNMENTS: ECO - 08 (2014 - 15)

TUTOR MARKED ASSIGNMENT
Course Code: ECO - 08
Course Title: Company Law
Assignment Code: ECO – 08/TMA/2014-15
Coverage: All Blocks

Maximum Marks: 100
Answer All Questions:
1. Define a Company. What are its features? Explain under what circumstances a corporate veil can be lifted? (2+6+12)
Ans: Introduction: A company is an artificial person created by law, having a separate legal entity, with a perpetual succession and a common seal. It is an association of many persons who contribute money or money’s worth to a common stock and employs it for a common purpose. The common stock so contributed is denoted in terms of money and is called capital of the company. The persons who contribute it or to whom it belongs are members. The proportion of capital to which each member is entitled is his share.
Joint Stock Company has been defined by many eminent authors, jurists and institutions. Some of these definitions are given below:

IGNOU SOLVED ASSIGNMENTS

Offer (i.e. Proposal) [section 2(a)]
When one person signifies to another his willingness to do or to abstain from doing anything, with a view to obtaining the assent of that other person either to such act or abstinence, he is said to make a proposal. To form an agreement, there must be at least two elements – one offer and the other acceptance. Thus offer is the foundation of any agreement.

“When one person signifies to another his willingness to do or to abstain from doing anything,  with a view to obtaining the assent of that other to such act or abstinence, he is said to make a proposal.”  The person who makes an offer is called “Offeror” or “ Promisor” and the person to whom the offer is made is called the Offeree” or “Promisee”.

Tuesday, March 11, 2014

IGNOU SOLVED ASSIGNMENTS

Pledge
Pledge can be defined as a special kind of bailment. Pledge is a transfer of goods as a security for the payment of a debt or for the performance of a promise. According to Section 172 of the Indian Contract Act, 1872, pledge is the bailment of goods as security for the payment of a debt or performance of a promise. In case of the contract of pledge the bailor is called pledger or powner and the bailee is called pledgee or pawnee. The contract of pledge can be only of movable properties. Transfer of goods in pledge can be either actual or constructive. The pledger should have judicial right on the goods pledged.

Sunday, March 09, 2014

IGNOU SOLVED ASSIGNMENTS: MCO - 07 (2012 - 2013)

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Tuesday, March 04, 2014

IGNOU SOLVED ASSIGNMENTS: ECO - 01 (2015 - 16)

TUTOR MARKED ASSIGNMENT
Course Code: ECO - 01
Course Title: Business Organisation
Assignment Code: ECO – 01/TMA/2015-16
Coverage: All Blocks
Maximum Marks: 100
Attempt all the questions.
Dear Students,
As explained in the Programme Guide, you have to do one Tutor Marked Assignment in this Course.
Assignment is given 30% weightage in the final assessment. To be eligible to appear in the Term-end examination, it is compulsory for you to submit the assignment as per the schedule. Before attempting the assignments, you should carefully read the instructions given in the Programme Guide.
This assignment is valid for two admission cycles (July 2015 and January 2016). The validity is given below:
1. Those who are enrolled in July 2015, it is valid up to June 2016.
2. Those who are enrolled in January 2016, it is valid up to December 2016.
You have to submit the assignment of all the courses to The Coordinator of your Study Centre. For appearing in June Term-End Examination, you must submit assignment to the Coordinator of your study centre latest by 15th March. Similarly for appearing in December Term-End Examination, you must submit assignments to the Coordinator of your study centre latest by 15th September.

Monday, March 03, 2014

Dibrugarh University - Semester VI - Project Work

Total Marks: 100 (End Sem 80 + IA 20)
(For Speciality Courses)

Objectives: The objective behind the introduction of this paper is to provide the students the special exposure to business activities. The students will be required to collect data, information to prepare a concise report of their findings on selected topics. The topics should be generally from the fields of specilization that they choose. The faculties will act as their guide in selection of topic, collection of data analysis ana reporting.

Saturday, March 01, 2014

IGNOU SOLVED ASSIGNMENTS: ECO - 07


Answer of Question No. 1. (a)
Primary Data and Secondary Data:
Utmost care should be taken while collecting data because data constitute the foundation on which the superstructure of statistical analysis is built. The results obtained from the analysis are properly interpreted and policy decisions are taken.  Hence, if the data are inaccurate and inadequate, the whole analysis may be faulty and decisions taken misleading.
Statistical data are of two types
(a)    Primary data
(b)   Secondary data.

IGNOU SOLVED ASSIGNMENTS


WHO ARE COMPETENT TO CONTRACT? (Section 11)
One of the essentials of a valid contract is the competency of the parties to make contract. Law has laid down certain rules as to who are competent to enter into a valid contract. As per Section 11 every person is competent to contract who is of the age of majority according to the law to which he is subject, and who is of sound mind, and is not disqualified from contracting by any law to which he is subject. From the above provisions of the section it means the following types of persons are not competent to contract:

IGNOU SOLVED ASSIGNMENTS


Doctrine of Indoor Management
The doctrine of indoor management is an exception to the rule of constructive notice. It imposes an important limitation on the doctrine of constructive notice. According to this doctrine, a person dealing with a company is bound to read only the public documents. He will not be affected by any irregularity in the internal management of the company.

IGNOU SOLVED ASSIGNMENTS

Debentures and It's Features

Debentures
A debenture is a document issued by a company as an evidence of a debt due from the company with or without a charge on the assets of the company. It is an acknowledgement of the company's indebtedness to its debenture-holders. Debentures are instruments for raising long term debt capital. They are repayable after a fixed period. Debenture holders get interest on their debentures. They are also entitled to redemption of their capital as per the agreed terms. No voting rights are given to debenture-holders. Under section 117 of the Companies Act, 1956, debentures with voting rights cannot be issued. Usually debentures are secured by charge on or mortgage of the assets of the company. Debenture holders are the creditors of the company.

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