Monday, October 31, 2016

Dibrugarh University Question Papers: Business Laws (Nov' 2015)

2015 (NOVEMBER)
Commerce (General/Speciality)
Course: 102
Time: 3 Hours
New course (Business Laws)
Full Marks: 80
Pass Marks: 24

1. Fill in the blanks:                          1x4=4
(a) A contract is not ____________________ by commercial impossibility.
(b) Indian Contract Act was enacted in __________________.
(c) A sale is an ___________ contract.
(d) State commission can entertain complaints of goods/services up to Rs. _______________.

2. Write true or false:                     1x4=4
(a) Promissory note involves three parties.
(b) National savings certificates are not negotiable instruments.
(c) Public utility service includes railway service.
(d) Industrial disputes Act was enacted in 1948.

3. (a) “ No Consideration, no contract.” Explain. Discuss the exception to this rule                           4+10=14

Tuesday, October 18, 2016

Dibrugarh University Question Papers: Management Accounting (Nov' 2015)

2015 (November)
COMMERCE
(General/Speciality)
Course: 503
(Management Accounting)
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:             1x3=3
                     i.         Management accounting deals only with the information which is useful to the management.
                   ii.         P/V ratio can be improved by reducing the fixed cost.
                  iii.         Cash Flow Statement is based upon accrual basis of accounting.

(b) Fill in the blanks:                        1x5=5
                     i.            The difference between Actual Cost and Standard Cost is known as ____.
                   ii.            Only ____ information is recorded in accounting.
                  iii.            Margin of safety can be improved by reducing the ____ cost.
                 iv.            Any transaction that increases working capital is a ____ of fund.
                   v.            Repayment of borrowing causes cash ____.

2. Write short notes on any four of the following:             4x4=16
a)   Limitations of management accounting.

Friday, October 14, 2016

Dibrugarh University Question Paper: Public Finance (Nov' 2015)

2015 (November)
COMMERCE
(General/Speciality)
Course: 501
Full Marks: 80
Pass Marks: 32
Time: 3 hours
The figures in the margin indicate full marks for the questions
[PUBLIC FINANCE]

1. Answer the following as directed:                       1x8=8
a)      What is the prime source of tax revenue of Assam?
b)      ‘Land Revenue’ is a source of revenue of the Union government. (Write Yes or No)
c)       Write the full form of VAT.
d)      Mention one canon of taxation.
e)      Mention one function of the Finance Commission of India.
f)       Mention one principle of public debt management.
g)      Mention a tax levied by Municipal Corporation.
h)      Mention one demerit of Indirect tax.

2. Write short notes on (any four):                           4x4=16
a)      Role of public finance.
b)      Characteristics of ‘zero-base budgeting’.
c)       Classification of public revenue.
d)      Taxable capacity.

Dibrugarh University Question Paper: Entrepreneurship Development (Nov' 2015)

2015 (November)
COMMERCE
(General/Speciality)
Course: 502
(Entrepreneurship Development)
Full Marks: 80
Pass Marks: 32
Time: 3 hours
The figures in the margin indicate full marks for the questions

1. Answer the following questions as directed:
a)      Mention one of the objectives of Business Planning.                                              1
b)      The chief goal of entrepreneurship is field study/pilot study/to establish an enterprise. (Choose the correct answer)                               1
c)       Creation, innovation and ____ are three foundations of entrepreneurship development (Fill in the blank)   1
d)      Write the full forms of NEITCO and SISIs.                      2
e)      Mention an adverse impact of globalization on the Indian economy.                               1
f)       There is no difference between ‘entrepreneurship’ and intrapreneurship’. (Write True or False)                      1
g)      Name Joseph A. Schumpeter’s theory of entrepreneurship.                               1

2. Write short notes on the following:                    4x4=16
a)      Prospects of rural entrepreneurship.
b)      Entrepreneurial behaviour.

Dibrugarh University Question Paper: Direct Tax - I (Nov' 2015)

2015 (November)
COMMERCE
(Speciality)
Course: 504
(Direct Tax – I)
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
                     i.            A resident in India cannot become a resident in any other country for the same assessment year.
                   ii.            An income under the head ‘Capital Gains’ to a trade union is taxable.
                  iii.            If rent is paid for a house situated in New Delhi, the house rent allowance shall be exempted to the maximum extent of 40% of salary.
                 iv.            The circulars issued by the CBDT are binding on the income-tax authorities.

(b) Choose the correct answers to the following:              1x4=4
                     i.            Income which accrues or arises outside India and also received outside India is taxable in case of
1)      Resident only.
2)      Not ordinarily resident.
3)      Both ordinarily resident and not ordinarily resident.

                   ii.            Rent received from agricultural land is

Dibrugarh University Question Papers: Direct Tax - 1 (Nov' 2014)

2014 (November)
COMMERCE
(Speciality)
Course: 504
(Direct Tax – I)
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
                     i.            Body of individuals should consist of individuals only.
                   ii.            Once a person is a resident in a previous year, he shall be deemed to be resident for subsequent previous year also.
                  iii.            Retrenchment compensation received by a workman at the time of his retrenchment is exempt under Section 10 (10B) to the maximum extent of Rs. 5,00,000.
                 iv.            Municipal tax is a deduction from net annual value.

(b) Fill in the blanks:                    1x4=4
                     i.            A new business was set up on 15.10.2013 and it commenced its business from 01.12.2013. The first previous year in this case shall be ____.
                   ii.            Monthly pension received by a government employee is ____.
                  iii.            Dividend received by a company from a domestic company is ____.
                 iv.            Total income of a person is determined on the basis of ____ in India.

Dibrugarh University Question Paper: Direct Tax - 1 (Nov' 2013)

2013 (November)
COMMERCE
(Speciality)
Course: 504
(Direct Tax – I)
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
                     i.            Capital receipts cannot be treated as taxable incomes.
                   ii.            Scholarship received by a student to meet the cost of education is casual income.
                  iii.            No person other than individual or HUF can be ‘not ordinarily resident in India’.
                 iv.            A has two house properties. Both are self-occupied. The annual value of both houses will be nil.

(b) Reproduce the correct answer:      1x4=4
                     i.            Income tax is applicable to
1)      Whole of India except the State of Jammu and Kashmir.
2)      Whole of India.
3)      Whole of India except the State of Sikkim.
                   ii.            Under the Income-tax Act, the incidence of taxation depends on
1)      The citizenship of the tax-payer.
2)      The age of the tax-payer.
3)      The residential status of the tax-payer.

Friday, October 07, 2016

Dibrugarh University Question Papers: Advanced Financial Accounting (Nov' 2015)

2015 (November)
COMMERCE
(Speciality)
Course: 301
(Advanced Financial Accounting)
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24
Time: 3 hours

1. (a) Choose the correct answer:                                                                                             1x3=3
                                 i.            According to Sec. 17, every banking company shall transfer a sum equal to 20% / 22% / 24% of its net profits to a reserve fund as statutory reserve.
                               ii.            In Life Insurance Business, interim dividends paid during the year are an appropriation / income / expenses.
                              iii.            Accounting for investments is associated with AS-13 / AS-14 / AS-15.

(b) Fill in the blanks:                                                                                                               1x3=3
                                 i.            As per RBI’s Prudential Accounting Norms, provision required to be made against the standard assets is @ 0.40%.
                               ii.            In case of ex-interest / ex-dividend sales of securities, quoted prices do not include accrued interest.

2. Write short notes on the following:                                                                                    4x4=16

Dibrugarh University Question Papers: Information Technology and Its Practice and Applications in Business

2015 (November)
COMMERCE
(General/Speciality)
Course: 304
The figures in the margin indicate full marks for the questions
 (NEW COURSE)
(INFORMATION TECHNOLOGY AND
ITS APPLICATIONS IN BUSINESS)
Full Marks: 80
Pass Marks: 24
Time: 3 hours

1. (a) Select the correct alternatives:                                                                                       1x4=4
                                 i.            The main distinguishing feature of fifth-generation computers is
1)      Extremely low cost.
2)      Artificial intelligence.
3)      Versatility.
4)      Liberal use of microprocessors.
                               ii.            The memory that requires constant refreshing to retain its contents is known as
1)      Cache memory.
2)      Static RAM.
3)      Read-only memory.
4)      Dynamic RAM.

Dibrugarh University Question Papers: Financial Management (Nov' 2015)

2015 (November)
COMMERCE
(Speciality)
Course: 302
(Financial Management)
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24
Time: 3 hours

1. (a) Write ‘True’ or ‘False’:                                                                        1x4=4
                                 i.            Cash management is an important task of the finance manager.
                               ii.            Every business concern should have excessive working capital.
                              iii.            The cost of capital is the maximum rate of return expected by its investors.
                             iv.            Dividend is the reward of the shareholders for investment made by them in the shares of the company.

(b) Fill in the blanks:                                                                                            1x4=4
                                 i.            ____ is the life blood and nerve centre of a business concern.
                               ii.            Capital budgeting means planning for ____ assets.
                              iii.            The redundant working capital gives rise to ____ transactions.
                             iv.            Dividends paid in the ordinary course of business are known as ____ dividends.

2. Write short notes on any four of the following:                                                4x4=16
a)      Wealth maximization.

Dibrugarh University Question Papers: Financial Accounting (Nov' 2015)

2015 (November)
COMMERCE
(General/Speciality)
Course: 103
(Financial Accounting)
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24
Time: 3 hours

1. (a) Fill in the blanks:                                                                            1x4=4
                                 i.            Balance Sheet is also known as ____ Statement.
                               ii.            In hire-purchase system, the buyer charges depreciation on ____ price.
                              iii.            Royalty Account is closed by transferring to ____ Account.
                             iv.            Branches are generally classified into ____ types.

(b) Write ‘True’ or ‘False’:                                                                         1x4=4
                                 i.            Profit & Loss Account shows the financial position of a concern.
                               ii.            Profit on repossession of goods sold on hire-purchase system is a capital profit.
                              iii.            Shortworkings is the excess of minimum rent over actual royalty.
                             iv.            In Departmental Accounts, each department is considered as a separate profit centre.

2. Write short notes on (any four):                                                                  4x4=16
a)      Accounting Standard Board set up in India.
b)      Termination of hire-purchase agreement.

Dibrugarh University Question Papers: Business Environment (Nov' 2015)

2015 (November)
COMMERCE
(General/Speciality)
Course: 104
(Business Environment)
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24
Time: 3 hours

1. Answer as directed:                                                                                                   1x8=8
a)      Mention any one of the internal components of business environment.
b)      Mention one hindrance of economic growth of India.
c)       Mention one objective of New Industrial Policy.
d)      The Dunkle Draft of the GATT was proposed in the ____.             (Fill in the blank)
e)      Mention one objective of IMF.
f)       Write the full form of MFN.
g)      In which year was the IMF set up?
h)      World Bank was established in the year ____.    (Fill in the blank)

2. Write short notes on the following:                                                                      4x4=16
a)      External factors of business environment.
b)      Features of Competition Act, 2002.
c)       Differences between economic development and economic growth.

Dibrugarh University Question Papers: Business Communciation - I (Nov' 2015)

2015
(November)
COMMERCE
(General/Speciality)
Course: 101
(Business Communication – I)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24

1. Select the right alternative:                                                    1x4=4
a)      Ability to communicate effectively
                                 i.            Is inborn.
                               ii.            Can be developed.
                              iii.            Cannot be developed.
b)      Interaction among members of the same organization is called
                                 i.            Formal communication.
                               ii.            Internal communication.
                              iii.            External communication.
c)       Multinational corporation with global operations employ people from
                                 i.            Western countries.
                               ii.            Developed countries.
                              iii.            Different countries.
d)      To excel in Group Discussion, it is important to develop

AHSEC Class 12 Question Paper: Banking' 2016

2016
BANKING
Full Marks: 100
Pass Marks: 30
Time: Three Hours.
The figures in the margin indicate full marks for the questions.

1. Answer as directed:                   1x8=8
a)      Which is the first Development Bank established in India?
b)      What is primary market?
c)       In which year fourteen Indian commercial banks were nationalized?
d)      What do you mean by scheduled bank?
e)      Capital market is the market for long-term fund. (State whether True or False)
f)       Write the full form of MMMF.
g)      A collecting banker can claim statutory protection only in the case of ____ cheque. (Fill up the blank)
h)      What is statutory liquidity ratio?

2. Name two departments of the Reserve Bank of India.                               2
3. What is the meaning of cash credit?                   2
4. State the ‘minimum reserve system’ of note issue.                     2
5. Who can cross a cheque?                        2
6. Define endorsement.               2

AHSEC Class 12 Question Paper: Business Studies' 2016

2016
BUSINESS STUDIES
Full Marks: 100
Pass Marks: 30
Time: Three Hours.
The figures in the margin indicate full marks for the questions.

1. Answer the following questions:
a)      Why is it said that management is pervasive?                             1
b)      What is the main objective of fatigue study?                               1
c)       What is the first step of staffing process?                     1
d)      When working capital becomes negative?                    1
e)      What is the other name of primary market?                                1
f)       What do you mean by Brand?                            1
g)      Name the association that has devised a code of conduct for Indian managers.            1
h)      How management principles are derived?   1
2. Write two differences between authority and responsibility.                 2
3. Give two points of distinction between training and development.                     2
4. State two importance of supervision.                                2
5. Mention two points of distinction between rules and policies.                               2
6. Write two features of Capital Market.                               2
7. Explain briefly the process of Controlling.         3

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