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Monday, March 21, 2016

AHSEC - Class 11: Accountancy Question Bank for March' 2016 Exam

Unit – 1: Introduction to Accounting
Expected Marks: 10
1)      What is accounting? What are its objectives? Give two characteristics of Accounting.
2)      Explain five points of advantages and limitations of accounting.
3)      What is Accounting Information? Mention any two three of accounting information. Mention the qualitative characteristics of accounting information.
4)      Mention three functions of Accounting.
5)      Define book-keeping. Give three differences between Book-keeping and Accountancy.      
6)      Mention the objectives and features of book-keeping.
7)      Write name of the parties who are interested in accounting information.
8)      What is source of document? Mention two sources of document.
9)      Mention any four process of Accounting. (Accounting Cycle)
10)   Define the following term in two lines: Capital, Drawings, Assets, Liability, Expenses, Incomes, Debtors, Creditors, Voucher, Revenue, Income, Debit note, Credit note, Proprietor, Deferred revenue expenditure, Contra entry.
Unit – 2: Theory Base of Accounting
Expected Marks: 8
1)      What is the Accounting standard? Mention its objectives.
2)      Mention the advantages and limitations of Accounting standard.

Sunday, March 20, 2016

Dibrugarh University Question Paper: Small Business Management (May' 2014)

2014 (May)
COMMERCE
(General)
Course: 604
(Small Business Management)
Full Marks: 80
Pass Marks: 32
Time: 3 hours

The figures in the margin indicate full marks for the questions.
1.    (a) Write True or False:                                                                                                        1x4=4
a.       Most of the small-scale enterprises depend upon outdated technology.
b.      Investment is plant and machinery in small-scale units has not been limited by the Government Policy on Small-scale Sector, 1991.
c.       SIDO is the apex body in the country for promotion of small-scale industries.
d.      Directorate of Industries in the State level apex body for promotion of small-scale industries.
(b)  Write the full form of the following:                                                                        1x4=4
(i)      EDP
(ii)    SIDC
(iii)   BEP
(iv)  NIDC

2. Write short notes on (any four):                                                                                           4x4=16
(a)    Plant layout

Saturday, March 19, 2016

Dibrugarh University Question Paper: Business Economics (May' 2015)

2015 (May)
COMMERCE
(General / Speciality)
Course: 202
Time: 3 hours
(Business Economics)
Full Marks: 80
Pass marks: 24

The figures in the margin indicate full marks for the questions
(New Course)
1.       Answer the following as directed :                                                                   1x8=8
(i)            Elasticity of demand at the midpoint of a straight line demand curve is >1 / 1 / <1. (Choose the correct answer.)
(ii)          Perfectly inelastic demand curve is parallel / vertical to the vertical axis. (Choose the correct answer.)
(iii)         An assumption to the law of supply is ‘there will be no change in input prices’.  (State True or False)
(iv)        Production function shows the physical relationship between _____ and _____. (Fill in the blanks)
(v)          Internal economies are enjoyed by a business firm due to a decrease / increase in its scale of operation. (Choose the correct answer)
(vi)        Under perfectly competitive market AR is not equal MR. (State True or False)
(vii)       The short-run supply curve of a firm under perfect competition always slopes downward / upward. (Choose the correct answer)

Dibrugarh University Question Paper: Cost Accounting (May' 2015)

2015 (May)
COMMERCE
(General / Speciality)
Course: 401
Time: 3 hours
(Cost Accounting)
Full Marks: 80
Pass marks: 32

The figures in the margin indicate full marks for the questions

1.       (a) Fill in the blanks :                                                                                                               1x5=5
(i)      Fixed cost per unit _____ when volume of production increases.
(ii)    _____ is the combination of direct materials, direct labour and direct expenses.
(iii)   Cost of abnormal idle time and overtime is transferred to _____.
(iv)  Depreciation on showroom building is to be treated as _____ overheads.
(v)    In contract costing _____ clause allows adjustment of the prices of materials or rate of labour, etc., when these rises beyond a specified limit.

(b) Choose the correct answer:                                                                                         1x3=3
(i)      Rent of a factory building is a variable cost / fixed cost / semi-variable cost.
(ii)    A high labour turnover increase / decreases the cost of production.
(iii)   The basis of apportionment for canteen and staff welfare expenses is floor area occupied / number of workers / wages.

Friday, March 18, 2016

Dibrugarh University Question Paper: Indian Financial System (May' 2015)

2015 (May)
COMMERCE
(General / Speciality)
Course: 603
Time: 3 hours
(Indian Financial System)
Full Marks: 80
Pass marks: 32

The figures in the margin indicate full marks for the questions
1. Answer the following as directed:                                                                              1x8=8
(a)    Indian financial system comprises of both organized and _____ sector. (Fill in the gap)
(b)   SEBI was given legal status in the year _____. (Fill in the gap)
(c)    Non-banking assets and Non-performing assets are synonymous term. (Write True or False)
(d)   The Indian money market does not deal in cash or money but in promissory notes, government paper. (Write True or False)
(e)   Mention one function of underwriters.
(f)     Which system does the RBI follow for issuing paper currency note?
(g)    New issue market has organizational set-up. (Write True or False)
(h)   Industrial Development Bank of India (IDBI) accepts deposits from the public. (Write True or False).

2. Write short notes on (any four) :                                                          4x4=16

Dibrugarh University Question Paper: Auditing (May' 2015)

2015 (May)
COMMERCE
(General / Speciality)
Course: 403
Time: 3 hours
(Auditing)
Full Marks: 80
Pass marks: 32

The figures in the margin indicate full marks for the questions
1. Choose the correct answer from the alternatives given below:                              1x8=8
(a)  Auditing is compulsory for
(i) Small-scale business enterprises
(ii) All partnership firms
(iii) All joint stock companies
(iv) All proprietary concerns

(b)  Interim audit refers to
(i) examination of accounts continuously
(ii) examination of accounts intermittently
(iii) audit work to find out and check interim profits of a company
(iv) carrying on audit for bonus purposes at the end of the year.

(c)   Internal auditor can be removed by the

Dibrugarh University Question Paper: Indian Banking System (May' 2015)

2015 (May)
COMMERCE
(General)
Course: 404
Time: 3 hours
(Indian banking system)
Full Marks: 80
Pass marks: 32

The figures in the margin indicate full marks for the questions
1. Fill in the blanks:                                                                          1x4=4
(a)    RBI was nationalized in the year _____.
(b)   NEFT stands for _____.
(c)    The largest shareholder of a nationalized bank is _____.
(d)   Any Indian citizen above the age of _____ years is eligible to open a bank account under Pradhan Mantri Jan Dhan Yojana.
2. Write true or false :                                                                    1x4=4
(a)    Banking services delivered to a customer by means of computer control system that does not directly involve bank branch is called ‘virtual banking’.

Dibrugarh University Question Paper: Small Business Management (May' 2015)

2015 (May)
COMMERCE
(General)
Course: 604
Time: 3 hours
(Small Business Management)
Full Marks: 80
Pass marks: 32

The figures in the margin indicate full marks for the questions
1. (a) Write True or False :                                                                                            1x4=4
(i)      Small-scale industries are labour-intensive.
(ii)    Small-scale units use local resources.
(iii)   Small-scale industries spend heavy amount in advertising.
(iv)  Small-scale units lack of resources and knowledge for effective sales promotion.

(b) Fill up the blanks with appropriate words:                                                     1x4=4
(i)      Production is meant for _____ of goods. (marketing / consumption)
(ii)    Good branding services as a silent _____ (salesman / promoter)
(iii)   Management and control of small scale firm is with the _____ (owner / government)
(iv)  Reasons behind existence of idle capacity in small-scale enterprise is _____ of working capital (abundance / shortage)

2. Write short notes on (any four) :                                                                          4x4=16

Dibrugarh University Question Paper: International Business (May' 2015)

2015 (May)
COMMERCE
(General)
Course: 602
Time: 3 hours
(International Business)
Full Marks: 80
Pass marks: 32
The figures in the margin indicate full marks for the questions

1. Write the full form of the following:                                   1x8=8
(a)    ECGC
(b)   FDI
(c)    EPCG
(d)   SEZ
(e)   FOB
(f)     IIFT
(g)    STC

Dibrugarh University Question Papers: Income Tax (May'2015)

2015 (May)
COMMERCE
(General)
Course: 601
Time: 3 hours
(Income Tax)
Full Marks: 80
Pass marks: 32
The figures in the margin indicate full marks for the questions
1.    (a) Fill in the blanks:                                                                               1x5=5
(i)      Income-tax Act, 1961 consists of _____ sections, sub-sections and rules.
(ii)    _____ income is fully exempted from tax u/s 10 (1) and as such does not form part of total income.
(iii)   For the assessment year 2015-16 as assessee can avail deduction u/s 80 © up to the extent of _____.
(iv)  Housing property income of a local authority is _____ for taxation under income from house property.
(v)    Distribution of assets in kind by a company to its shareholders on its liquidation is _____ as a transfer of capital assets.

Dibrugarh University Question Paper - Principles of Business Management (May' 2015)

2015 (May)
COMMERCE
(General/Speciality)
Course: 204
Time: 3 hours
(Principles of Business Management)
Full Marks: 80
Pass marks: 24
[New Course]
The figures in the margin indicate full marks for the questions
1.       Write True or False:                                1 x 8=8
a)      Management is regarded as a perfect science.
b)      Management by objectives is a clever device for the exploitation of labourers.
c)       Responsibility can be delegated but authority cannot be delegated.
d)      Coordination and cooperation are used in the same sense.
e)      Planning is a mental exercise.
f)       ‘Division of labour is an essential element of an organization.

Dibrugarh University Question Paper - Business Communication II (May' 2015)

2015 (May)
COMMERCE
(General / Speciality)
Course: 201
Time: 3 hours
(Business Communication)
Full Marks: 80
Pass marks: 24

The figures in the margin indicate full marks for the questions
(New Course)
1.       Select the correct alternative :                                                               1x4=4
(a)    A solicited proposal is prepared to
(i)      Attract the potential customer.
(ii)    Meet a specific demand.
(iii)   Advertise a product.
(b)   Training presentations are made to
(i)      Persuade.
(ii)    Entertain.

Dibrugarh University Question Paper - Company Law (May' 2015)

2015 (May)
COMMERCE
(General / Speciality)
Course: 402
Time: 3 hours
(Company Law)
Full Marks: 80
Pass marks: 32
The figures in the margin indicate full marks for the questions
1.       Write True or False :                                                                                               1x4=4
(a)    Alternation of Memorandum of Association of a company is impossible.
(b)   The terms floating security and floating charges are synonymous.
(c)    In the case of private company, two members personally present may be the quorum for a meeting.
(d)   Every private company must have minimum three directors.

2. Fill in the blanks :                                                                                                      1x4=4
(a)    Minimum number of members in a public company is _____.
(b)   Share warrant is a kind _____ instrument.