Address: Near Jivan Jyoti Hospital, Tinsukia College Road; Contact Person: Naveen Mahato, 8876720920

Friday, October 31, 2014

Dibrugarh University - IT and ITs Application in Business (Nov' 2013)

2013 (November)
Commerce (General/Speciality)
Course: 304
Full Marks: 80
Pass Marks: 32
Time: 3 Hours

1. (a) Write true or False:                              1x4=4
(i) Keyboard is an input device.
(ii) CPU stands for Central Processing Unit.
(iii) CDROM is a magnetic stage device
(iv) TCP stands for Transmission Control Protocol.

(b) Fill in the blanks:                                        1x4=4
(i) The smallest unit of memory is ___
(ii) EDI stands for ______
(iii) A terabyte comprises _____ gigabytes.
(iv) DBMS stands for ______.

Dibrugarh University - Human Resource Management (Nov' 2013)

2013 (November)
Commerce (General/Speciality)
Course: 301
Full Marks: 80
Time: 3 Hours

1. Write True or False:                    1x8=8
(a) The prime objective of Human Resource Planning is to secure maximum prosperity and happiness of employer as well as employee.
(b) A good human resource development practice motivates the organisational members to do an outstanding work.
(c) Job Evaluation begins with job analysis.
(d) Job analysis is an informal process of gathering information about a job or an organisation.
(e) Competent employees will remain competent always.
(f) Employee selection is the process of attracting capable applicants for employment.
(g) There is no difference between career planning and career counselling.
(h) Compensation management is a continuous process.

2. Distinguish between:                                4x4=16

Saturday, October 25, 2014

Dibrugarh University - (Semester I) - Business Laws (Business Regulatory Framework) Important Questions and Answers for Nov' 2017 Exam

Business Laws Selected Questions for Nov’ 2017 Exam
New Course
Unit 1
Q. What is Free Consent? When consent is said to be free?                VVVI
Q. Write Short notes on:             VVVI

Unit 2
Part A
Q. Who is the Unpaid Seller? Discuss briefly his rights under sale of goods Act, 1930.                                    VVVI

Thursday, October 16, 2014

Dibrugarh University (Semester I - New Syllabus) - Financial Accounting Important Questions and Answers for Nov' 2017 Exam

Selected Questions for November 2017 Exam
Unit 1
Q. What are financial Statements? Explain its importance. Also point out limitations of financial statements.
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. What is Accounting Principles? What are its features? Distinguish between Accounting Standard and Accounting principles.
Q. Write short notes on:
Ø  Some Important Accounting Standards: 1,3,6
Ø  Some Important IFRS: 1 to 9
Ø  Consideration in selection of accounting policies
Ø  Condition for change in accounting policies
Ø  Difference between accounting principles and accounting standard
Ø  Difference between IFRS and GAAP
Ø  Fundamental accounting concepts and conventions
Unit 2

Dibrugarh University Question Paper - Financial Accounting (Nov' 2013)

2013 (November)
Commerce (General/Speciality)
Course: 103
Full Marks: 80
Pass Marks: 32
1. (a) Write True or False:                             1x3=3
(i) Loss of stock by fire is shown on the credit side of Profit and Loss account.
(ii) Hire-purchase transactions are governed by the Hire Purchase Act, 1972.
(iii) When firms are amalgamated, Realisation accounts are prepared to close the books of such firms.

(b) Fill in the blanks:                        1x3
(i) Royalty paid on sales debited to __________ Account.
(ii) A branch is simply a ___________ of a business enterprise.
(iii) When a partner is not able to meet his liabilities, he is said to be ____________.

(c) Choose the correct answer:                  1+1=2
(i) Accounting standard deals with depreciation is (5/6/7).

Dibrugarh University Question Paper - Business Statistics (Nov' 2013)

2013 (November)
Commerce (General/Speciality)
Course: 303
Full Marks: 80
Pass Marks: 32

1. (a) Answer the following questions:                                   1x5=5
(i)      Which average is considered to be best for the construction of index numbers?
(ii)    Which is the GM of 5, 10, 20, 0 and 100?
(iii)   Write the relationship among AM, GM, and HM.
(iv)  When rank correlation used?
(v)    Write the relationship among Fisher’s index, Laspeyre’s index and Paasche’s index.

(b) Fill up the blanks:                                      1x3=3
(i)      The index number for the base year is taken as _______.

Wednesday, October 15, 2014

Dibrugarh University Question Papers - Alternative English – Commerce (Nov' 2013)

2013 (November)
Course: 302
Full Marks: 80
Pass Marks: 32
Time: 3 Hours

Section – A (Business Communication)
1. (a) Write a letter to Modern Publishers Ltd., New Delhi asking for a copy of their latest catalogue and price list. State that you propose to stock books for sale. Ask for their best terms of sale.                                      8
(b) Write a letter of complaint to Messer’s Sharma & Co., G.S. Road, Guwahati cancelling an order of goods that does not conform to the sample submitted by the firm previously.

2. Write an essay on any one of the topics given below:                                 10
(a) Globalization and its effect on Indian Economy
(b) How safe are women in India?
(c) Internet
(d) Importance of Games and Sports

3. (a) What is a business report? Explain the requisites of a good business report.                             2+6=8

Dibrugarh University Question Paper - Alternative English – Commerce (Nov'2012)

2012 (November)

Course: 302
Full Marks: 80
Pass Marks: 32
Time: 3 Hours
Section – A (Business Communication)
1. (a) Write a letter to the railway authorities complaining that your furniture has been damaged in transit. Ask for a proper adjustment.                                                       8
(b) You are the head of a newly opened branch of your company in a metropolitan city. Write a letter to your prospective customers introducing your company and the product range.

2. Write an essay on any one of the following topics:                       10
(a) Advertisement – its uses and misuses
(b) Population and Mankind
(c) Global warming
(d) Social Networking

Monday, October 13, 2014

Corporate Communication and Its Types

Corporate communication is broadly defined as a corporation's attempt to inform the public, including all its consumers, private investors and the media. Corporate communication represents the very voice with which corporate institutions interact with the outside world and is inclusive of communications regarding investor relations, government relations, labor relations and employee development. Corporate communications is the process of facilitating information and knowledge exchanges with internal and key external groups and individuals that have a direct relationship with an enterprise. It is concerned with internal communications management from the standpoint of sharing knowledge and decisions from the enterprise with employees, suppliers, investors and partners.

Types of Corporate Communication:
It is basically of two types:
(i) Formal Communication
(ii) Informal Communication

A formal channel of communication is the officially prescribed route for the flow of communication. It is that route of communication which is institutionally determined and is associated with status or position of the receiver and sender. The formal channels are deliberately related to ensure that accurate information flows smoothly and timely.

Thursday, October 09, 2014

Government Policy and Legal Environment

Unit – 3: Government policy and Legal Environment
New Industrial Policy, 1991
In order to solve economic problems of our country, the government took several steps including control by the State of certain industries, central planning and reduced importance of the private sector. The main objectives of India’s development plans were:
a)   Initiate rapid economic growth to raise the standard of living, reduce unemployment and poverty;
b)   Become self-reliant and set up a strong industrial base with emphasis on heavy and basic industries;
c)    Reduce inequalities of income and wealth;
d)   Adopt a socialist pattern of development based on equality and prevent exploitation of man by man.
As a part of economic reforms, the Government of India announced a new industrial policy in July 1991. The broad features of this policy were as follows:
a)      The Government reduced the number of industries under compulsory licensing to six.
b)      Policy towards foreign capital was liberalized. The share of foreign equity participation was increased to 51% and in many activities 100 per cent Foreign Direct Investment (FDI) was permitted.
c)       Government will encourage foreign trad­ing companies to assist Indian exporters in export activities.

Wednesday, October 08, 2014

Effective Communication

Meaning of Effective Communication
Communication becomes effective when the receiver understands the meaning of the message as the sender intends. All communication attempts may not be effective.Certain barriers and problems may cause communication failure. When information is received timely, exact meaning of the message is understood and proper feedback is given, communication becomes effective. Consequently, to make an effective communication, the following qualities of communication are needed:

1. Timely receiving.
2. Understanding exact meaning of the message.
3. Proper feedback is given by the receiver to the sender.

R.W. Griffin mentioned about Effective Communication, "Effective communication is the process of sending a message in such a way that the message received is as close in meaning as possible to the message intended."

How Communication is made effective?
Communication becomes effective when the receiver understands the meaning of the message as the sender intends. To make communication effective,  the following rules should be involved:

Barriers of Communication and Steps to overcome It

Barriers of Communication
Communication is the process of passing information and understanding from one person to another, any thing that obstructs the free flow of communication is referred to us Barrier of communication- E.g. Problem in encoding and decoding, wrong or defective communication channel, noise in the channel etc. Barrier may arise at any of the following level:

1. The sender’s level
2. The receiver’s level
3. The medium of communication.

Types of Barriers: The barriers to communication in an organization may be broadly categorized into following groups:
1. Physical barriers
2. Socio- psychological or personal barriers
3. Organizational barriers
4. Semantic barriers
5. Mechanical barriers

Sales Letters and Its Importance

Sales Letters
Although the primary aim of sales letters or offers is publicity yet it is the most important written form of business communication. It reaches out to a large number of people interested in a particular product or service and turn them into buyers. Even if people are not interested in the product, them the aim of this letter is to make them interested in it. Starting with the assumption that the receiver may resist the offer, the sales letter has to be persuasive or powerful enough to make recipient act. They are unsolicited letters, mostly written by professional writers. The effectiveness of such letters depends on the writer’s ability to use language suited to his purpose that is above all to influence the recipient – his thinking, taste and behaviour. This is the aim of persuasion. Sales letters are, therefore, persuasive or indirect approach letters.

Sales letters are the best way for approaching to the prospective buyers indirectly. These letters are an easy and effective way of securing business. No other type of letter influences so many people or brings as big a return in terms of money as this letter.

Importance (Objectives) of Sales Letters:

Memo or Memorandum: Meaning, Importance and Difference between Memo and Business Letters

Office Memorandum or Memo or Memorandum

Memorandum is popularly known as memo. The literal meaning of the word memorandum is a note to assist the memory. Memos are the written internal communication means for exchanging information relating to day-to-day functions within the organizations.

According to Lesikar and pettit, “Memorandum is a form of letters written inside the business”.

According to Stewart and Clark, “Memos are used to communicate with other employees, regardless of where the employees may be located in the same organization.”

According to S. Taylor, “Memo is a written communication form one person to another (or a group of people) within the same organization.”

So, memorandum or memos are an internal short note or letter in which information exchanged among superiors and subordinates or same potion of employees in the organizational structure.

Process of Business Communication

Process of Communication
The process of communication is the inter relationship between several independent components. It consists of a chain of related actions and reaction which together result in exchange of information. In order to understand the process of communication, it is necessary to describe each of these components. A model of communication process is as follows:-
1.       SENDER
2.       IDEATION
3.       MESSAGE
4.       INCODING
6.       RECEIVER
7.       DECODING
9.       FEEDBACK

1.       Sender: The sender is the first component of the process of c communication. The sender may be a speaker, a writer or any other person. He is the one who has a message and wants it to share it for some purpose.

Business Communication - Meaning, Nature and Objectives

Meaning of the term “Communication”
The term communication is derived from a Latin word „communis‟ which means common. This means establishing a common ground. Now whatever is common is shared by all. But what is that which is shared by all in communication? It is fact, ideas, understanding, opinions, information etc.

In the words of Newman, Summer & Warren, “communication is an exchange of facts, ideas, and opinions by two or more persons.”

According to Keith Davis, Communication is the process of passing information and understanding from one person to another.”

Communication should not be interpreted as merely sending or receiving messages. It involves a systematic and continuous process of telling, listening and understanding. It is a two way process and is complete only when there is some response from the receiver of information.

Sunday, October 05, 2014

Dibrugarh University (M.Com - Distance) - Research Methodology and Statistical Analysis (Nov - Dec' 2009)

2009 (November – December)
Paper: 203
Full Marks: 80
Time: 3 Hours

The figures in the margin indicate full marks for the questions.

1. (a) “Research is much concern with the proper fact finding, analysis and evolution”.--- Do you agree with this statement? Give reason in support of your answer.       16


(b) Enumerate the different method of collecting data. Which one is the most suitable for conducting enquiry regarding family welfare programme in India? Explain its merits and demerits.

2.(a)what does a measure of central tendency indicate? Discuss the     important measure of central tendency pointing out the situation when one measure is considered relatively appropriate in comparison to other measure. 16

Dibrugarh University (M.Com - Distance) - Research Methodology and Statistical Analysis (Nov-Dec' 2011)

1. (a) Highlights the issues that you, as a researcher, would considered while adopting a particular research type.              16


(b) Discuss the components of good research plan.       16

2. (a) Explain with examples the components of Time Series Analysis. 16


(b) Mention the different method of studying Regression Analysis.     16

3. (a) Write notes on:             5+5+6=16
(i) Baye’s theorem
(ii) Theoritical frequency distribution
(iii) Binomial distribution

Dibrugarh University - Management Accounting (Nov' 2013)

2013 (November)
Commerce (General /Speciality)
Course Code: 503
Full Marks: 80
Pass Marks: 32
Time: 3 Hours

1. (a) write true or false:               1x4=4
(i)      At break-even point, the company earns only a marginal profit.
(ii)    Depreciation of machinery is a source of funds.
(iii)   The different between actual cost and standard cost is known as differential cost.
(iv)  Budgetary control is a system of controlling cost.

(b) Fill in the blanks:                        1x4=4
(i)      Standard cost is the ___________ cost.
(ii)    In marginal costing system, fixed cost is considered as _______ cost.
(iii)   Income from investment is a cash flow from ______ activities.
(iv)  A budget manual spells out ___ of various executives concerned with budget.

Dibrugarh University - Public Finance (Nov' 2013)

2013 (November)
Commerce (General/Speciality)
Course: 501
Full Marks: 80
Full Marks: 32
Time: 3 hours

1. Answer the following questions as directed:                  1x8=8
(a) Which of the following is not a source of revenue of the union government?
(i)      Income tax
(ii)    Corporation tax
(iii)   Land revenue
(iv)  Custom duty

(b) Mention one canon of taxation.

(c) Who is the Chairman of the Thirteenth Finance Commission of India?

Dibrugarh University (1st Semester - New AND Old Syllabus) - Business Communication I Important Questions and Answers for upcoming Exam

Unit 1
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. Write short notes on:
Ø  Shannon and Weaver Model (First model of Communication)
Ø  David Berlo Model of Communication
Q. Distinguish between:
Ø  Communication and Effective Communication
Ø  Verbal and Non-verbal Communication
Ø  Interpersonal and Intrapersonal Communication

Dibrugarh University - Entrepreneurship Development (Nov'2013)

Commerce (General/Speciality)
Course: 502
Full Marks: 80
Time: 3 Hours

1. (a) What do you understand by entrepreneurship? Explain the functions of an entrepreneur in brief.


(b) Define woman entrepreneur. Discuss the problems of woman entrepreneurs in Assam.

2. (a) Discuss the role of entrepreneurship in economic development. Explain the theory of social change forwarded by E.E Hagen. 


(b) Define rural entrepreneurship. Elucidate the advantages and major challenges of rural entrepreneurship.

Dibrugarh University - Principles of Marketing (Nov' 2013)

2013 (November)
Course: 504
Full Marks: 80
Time: 3 Hours

1.(a) Write true or false :      1x5=5
(i) ‘Creating customers’ means exploring and identifying the needs and requirements of customers.
(ii) ‘Product differentiation and market segmentation are same.
(iii) ‘Test marketing is normally the last step in the developing process before a new product is launched either at regional or at national level.
(iv) ‘order processing’ is the component of physical distribution mix.
(v) The modern concept of salesmanship is based on the idea of ‘Profit’.

(b) Fill in the blanks with appropriate words :      1x3=3
(i) ‘Packing’ facilitates product_______.
(ii) ‘A brand is a/an _______, that acts as means of communication.
(iii) ‘Label’ helps in avoiding the ______ confusion.

Wednesday, October 01, 2014

Dibrugarh University - Semester I - Business Environment (New Syllabus)

Course No. 104: Business Environment
For B.Com General and Speciality Courses
Total Marks: 100 (End Sem 80 + IA 20)

Course Contents:
Unit-I : Theoretical Frame Work: Concept, Signification and nature of business environment;  Environmental scanning, Element of business environment- Internal and External;  SWOT analysis- concept, Signification and teachnique,  Changing dimension of business environment in India.                  20 Marks

Unit-II : Economic environment: Significance and element of economic environment; Business cycle- concept phases and features.  Economic growth – concept and hindrance, Industrial sickness- definition causes effect (to be studied with special reference to NE India).                         20 Marks

Dibrugarh University - Semester I - Financial Accounting (New Syllabus)

Course No. 103: Financial Accounting
For B.Com General and Speciality Courses
Total Marks: 100 (End Sem 80 + IA 20)

Course Contents:
Unit-I: Preparation of Financial Statements by Sole Trading and Partnership Firms  – Use of accounting Standard (AS), Vis-à-vis IFR Standards, Accounting Policies – Disclosure and Change.                           20 Marks

Unit-II: Hire Purchase and Installment Purchase system: Meaning, Features, Advantages and Disadvantages, Rights of Hire Purchaser and Hire Vendor (Including Legal Position), Methods of Calculation of Interest cum Cash price on an asset, Accounting treatment under Hire Purchase and Installment system including Repossession of assets and Hire purchase Trading account. Installment Purchase system: Meaning, Difference between hire purchase and installment purchase system, accounting entries under installment purchase system.            20 Marks             

Dibrugarh University - Semester I - Business Laws (New Syllabus)

Course No.102: Business Laws
For B.Com General and Speciality Courses
Total Marks: 100 (End Sem 80 + IA 20)
Course Contents:
Unit-I: Law of contract 1872: Definition and Nature, Essentials of contract, Void and Voidable contract, Consideration, Contingent contract and Quasi contract, Discharge of contract.                   20 Marks

Unit-II: Sale of good Act 1930: Definition and Essentials of Contract of Sale, Sale and Agreement to Sale, Goods, Condition and Warranties, Caveat Emptor, Unpaid seller and his right. Consumer protection Act 1986: Features, Definition of consumer, Grievance Redressal Machinery, Definition of complaint, procedure of filing complaint.                    20 Marks

Dibrugarh University - Semester I - Business Communication:I (New syllabus)

Course No.101: Business Communication – I
For B.Com General and Speciality Courses
Total Marks: 100 (End Sem 80 + IA 20)

Course Contents:
Unit-I: Introducing Business Communication: Basic forms of communicating, Communication models and processes, Effective communication, Theories of communication, Audience analysis.      20 Marks

Unit-II: Corporate Communication:  Formal and Informal communication networks, Grapevine, Miscommunication (Barriers), Improving communication.                    20 Marks