Thursday, March 30, 2017

Research Methodology

Concept of Research – Meaning, Characteristics and objectives
Introduction: Research is an art of scientific investigation. Research covers the search for and retrieval of information for a specific purpose. Research has many categories, from medical research to literary research. Basically research is a search for truth with the help of some study, observation, comparison and experiments. It is search for knowledge with the help of objective and systematic method of finding solution to a problem.

Meaning of Research: Research in common man’s language refers to “search for knowledge”. Research is simply the process of finding solution to a problem after a complete study and analysis of situational factors.

Research is purposeful investigation. It provides a structure for decision making. It provides an analytical framework for the subject matter of investigation. It establishes the relationship between different variables, especially the relationship of the dependent variable with the valuable independent variables. In short, the search for knowledge through objective and systematic method of finding solution to a problem is research. Research is required because of the following reasons:
Ø  To identify and find solutions to the problems.
Ø  To help making decisions.
Ø  To develop new concepts.
Ø  To find alternative strategies.

1)      To identify and find solutions to the problems: Research is required to understand the problems in depth. For example:

Dibrugarh University Question Papers: Cost Accounting (May' 2016)

2016 (May)
COMMERCE
(General/Speciality)
Course: 401
(Cost Accounting)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24
1. (a) Choose the correct answer:                                             1x4=4
a)      The method of costing used in a refinery is process costing/job costing.
b)      The practice of charging all costs to product is absorption costing/batch costing.
c)       Administration expenses are mostly fixed/variable.
d)      Variable cost per unit remains same/increases when the volume of production increases.

(b) Fill in the blanks:                                        1x4=4
a)      Fixed cost per unit ____ with rise in output and ____ with fall in output.
b)      Under the ABC analysis of material control, A stands for ____ items.
c)       Muster roll is necessary for the preparation of the ____.
d)      Fixed overhead cost is a ____ cost.

2. Answer the following (any four):                                         4x4=16

Dibrugarh University Question Papers: Company Law (May' 2016)

2016
(May) COMMERCE
(General/Speciality)
Course: 402
(Company Law)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24
1. Fill in the blanks:                                                          1x4=4
a)      The prospectus of a company must be issued within ____ days of its registration.
b)      The gap between two annual general meetings must, not be more than ____ months.
c)       According to Section 165 of the Companies Act, no person can be a director in more than ____ companies.
d)      A person may cease to be a member of a company when ____ are issued in exchange of the fully paid-up share.

2. Write True or False:                                                    1x4=4
a)      It is compulsory for every company to have its Articles and file the same with Registrar of Company for registration.
b)      A member of a company must be a shareholder of the company.
c)       Proxies are not to be included while counting the quorum of a meeting of a company.
d)      The Maximum number of directors in a public as well as private company is twenty.

Dibrugarh University Question Papers: Consumer Behaviour (May' 2016)

2016 (May)
COMMERCE
(Speciality)
Course: 404
(Consumer Behaviour)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24

1. (a) State whether the following statements are True or False:                                               1x4=4
                                 i.         Television is a source of external information search.
                               ii.         Time-related costs and loss of opportunities are monetary costs.
                              iii.         Need for self-esteem are innate needs.
                             iv.         Motives concerned with satisfying biological needs of the individuals are psychogenic motives.

(b) Choose the correct option:                                               1x4=4
                                 i.            Consumer behaviour is micro/macro in nature.
                               ii.            Opinion leaders are known as initiators/influential.
                              iii.            Evolving/Emergency problems arise suddenly and the solution has to be found immediately.
                             iv.            Nominal decision making is also known as habitual/extended decision making.

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

Dibrugarh University Question Papers: Auditing (May' 2016)

2016 (May)
COMMERCE
(General/Speciality)
Course: 403
(Auditing)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24
1. (a) What are the objects of audit? Explain them briefly.                                                            14
Or
(b) What are ways to plan an internal audit? Discuss the advantages and disadvantages of the use of an audit programme.                                 4+5+5=14

2. (a) (i) What is routine checking? Mention the advantages of this checking.                       3+4=7
(ii) “Vouching is the essence of an audit.” Explain this statement.                                              7
Or
(b) How would you verify the following assets?                                 3 ½ x4=14
1.       Patent Right.
2.       Intangible Assets.
3.       Livestock.
4.       Leasehold Property.

Wednesday, March 29, 2017

Book Keeping and Accountancy Solved Papers - 2016

2016
ACCOUNTANCY
Full Marks: 100
Time: 3 hours
The figures in the margin indicate full marks for the questions

1. (a) Fill in the blanks:                   1x4=4
                                 i.            Every business transaction has Two (Dual) aspects.
                               ii.            Trial Balance is a Proof only of the Arithmetical accuracy of the accounts.
                              iii.            Single Entry System is an Incomplete and Unscientific system.
                             iv.            The full form of CPU is Central Processing Unit.
    (b) State whether the following are true or false:                         1x2=2
                                 i.            Accounting is both a science and an art.                                 True
                               ii.            Accountants regard a business separate from its proprietors.                     False
    (c) Rewrite the sentences with appropriate alternatives:                          1x2=2
                                 i.            Credit note is prepared by Debtor(Purchaser) / Creditor (Seller).
                               ii.            Computerized Accounting System is a system of maintaining records of financial / non-financial transactions in electronic form.
2. What do you understand by the terms “Debit” and “Credit”?                                               2
Ans: An account is divided into two parts. The left hand side of an account is called “debit” and the right hand side of the account is called “credit”. Debit is abbreviated as “Dr.” and credit as “Cr.” in accounting.

Book Keeping and Accountancy Solved Papers - 2015

2015
ACCOUNTANCY
Full Marks: 100
Time: 3 hours

The figures in the margin indicate full marks for the questions.
1. (a) Fill in the blanks:                   1x4=4
a)   Accounting records only the transactions of Quantitative nature.
b)   Assets = Liabilities + Capital.                
c)    Excess of Opening capital over closing capital represents loss.
(b) State whether the following statements are true or false:                     1x4=4
a)      Closing stock is usually not shown in the Trial Balance.            True
b)      A Bank Reconciliation Statement is prepared by customer of a bank.               True
c)       The full form of CPU is Current Processing Unit.                         Central Processing Unit               
d)      The SQL is used to access data in a database.                              True

 2. Write the meaning of Accounting.     2
Ans: Accounting is the analysis and interpretation of book-keeping records. It includes not only maintains of accounting records but also the preparation of financial and economic information Which involves the measurement of transaction and other events pertaining to a business.

3. What do you mean by Accounting Standard? 2

Tuesday, March 28, 2017

Auditing Solved Papers: May' 2014

Auditing May’ 2014 (Semester Exam)
1. (a) choose the correct answer from alternative the given below:  5
(i) Main objective of auditing is
(1)    detection of error
(2)    to find out whether profit and loss account and balance sheet show true and fair state of affairs.
(3)    detection of fraud
(4)    detection and prevention of fraud and errors
(ii) A continuous audit is needed for
(1)     Any trading concern
(2)    Smaller concern
(3)    Banking companies
(4)    Any manufacturing concern
(iii) Internal auditor is appointed by
(1)    Management
(2)    Shareholders
(3)    Government
(4)    None of above
(iv) The objective of internal audit is
(1)    To prevent error and fraud
(2)    To detect error and fraud

Business Communication II Solved Paper - May' 2015

2015 (May)
COMMERCE (General/Speciality)
Course: 201
(Business Communication)
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 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 sales presentation are made to
(i)      Persuade.
(ii)    Entertain.
(iii) Inform.
(c)    Nonverbal communication relies on

Business Communication II Solved Paper - May' 2016

2016 (May)
COMMERCE (General/Speciality)
Course: 201
(Business Communication)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(NEW COURSE)
Full Marks: 80
Pass Marks: 24
1. Selected the correct alternative:                                                                                                          1x4=4
a)      The skill of report writing can be acquired by
                                i.            Mastering the craft of writing.
                              ii.            Learning the scientific process of investigation, analysis and presentation.
                              iii.            Identifying the problem.
b)      Presentation can be made effective by
                                 i.            Not using demos.
                              ii.            Knowing your audience and the place and occasion of your talk.
                              iii.            Serving food and drinks during the talk.

Sunday, March 26, 2017

Business Studies - Class 11 Solved Question Papers (2015)

2015
BUSINESS STUDIES
Full Marks: 100
Time: 3 hours
The figures in the margin indicate full marks for the questions.
1.       Answer the following questions :                     1x8=8
(a) State one feature of Joint Hindu Family Business.
Ans: Membership by birth
(b) What do you mean by e-business?
Ans: E – Business: E – Business refers to all business transactions and functions conducted electronically.
(c) Give an example of unethical behaviour in business.
Ans: Providing poor quality products to the customer.
(d) When can a private company commence business?
Ans:  A private company can commence business after obtaining Certificate of Incorporation.
(e) Who is promoter?
Ans: A promoter is the person who does the required work before the formation of the company for its incorporation.

Business Studies - Class 11 Solved Question Papers (2016)

2016
BUSINESS STUDIES
Full Marks: 100
Time: 3 hours
The figures in the margin indicate full marks for the questions
1. Answer the following questions:                          1x8=8
a)         Name the head of Joint Hindu Family Business.
Ans: Karta
b)         In which business organization there is separation of ownership and management?
Ans: Company
c)          Which document is called a charter of the company?
Ans: Memorandum of association
d)         Name the partner whose association with the firm is not known to the general public.
Ans: Secret Partner
e)         Name the company formed as a result of partnership between two companies.
And: Joint venture
f)          Give one example of chain store.
Ans: MCdonald

Friday, March 24, 2017

Dibrugarh University Question Papers: Income Tax (May' 2016)

2016 (May)
COMMERCE
(General)
Course: 601
(Income Tax)
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)      Income Tax is calculated on the basis of residential status of assessee.
b)      Salary is taxable on due basis or on receipt basis, whichever is earlier.
c)       House or property used by the political party is exempted from House Property Tax.
d)      An Income Tax Inspector is appointed by the Central Government.

(b) Fill in the blanks:                                                    1x4=4
a)      According to Income-Tax Act, 1961, the ____ is that year in which year income is earned to be taxable in the next year.
b)      Gross total income of an assessee consists of income from salaries, income from house property, profits and gains of business or professions, capital gains and from ____.
c)       As per the Income Tax Act, 1961, agriculture income in India is ____ to tax.
d)      ____ arises from the transfer of any capital asset.

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

Dibrugarh University Question Papers: International Business (May' 2016)

2016 (May)
COMMERCE
(General)
Course: 602
(International Business)
Full Marks: 80
Pass Marks: 32
Time: 3 hours
The figures in the margin indicate full marks for the questions
1. Write the full form of the following:                                                   1x8=8
a)      DGFT.
b)      ECGC.
c)       TRIPS.
d)      EPCs.
e)      OECD.
f)       OPEC.
g)      EOUs.
h)      MFN.

2. Write short notes on the following (any four):                               4x4=16
a)      Export Processing Zone.
b)      Export-Import Bank of India.
c)       Deferred Payment System.

Dibrugarh University Question Papers: Service Marketing (May' 2016)

2016 (May)
COMMERCE
(Speciality)
Course: 403
(Service Marketing)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(New Course)
Full Marks: 80
Pass Marks: 24
1. State whether the following statements are True of False:                                                      1x8=8
a)      Once goods and services are sold, the ownership goes to the buyer.
b)      There is no need of market segmentation in service marketing.
c)       ITDC stands for Indian Tourism Development Corporation.
d)      According to gap model, the gap between service performance and promises is known as service gap.
e)      SWOT stands for Strengths, Weaknesses, Opportunities and Training.
f)       Consultancy services are examples of non-profit organizations.
g)      Intangible products are known as non-physical products.
h)      Dining area of a hotel is an example of physical evidence.

2. Write short notes on any four of the following:                                                   4x4=16
a)      Growth of service marketing.
b)      Customer expectation.
c)       Packaging of services.

Dibrugarh University Question Papers: Indian Financial System

2016 (May)
COMMERCE
(General/Speciality)
Course: 603
(Indian Financial System)
Full Marks: 80
Pass Marks: 32
Time: 3 hours
The figures in the margin indicate full marks for the questions
1. (a) Fill up the gaps:                                                                     1x4=4
a)      Under Section ____ of the RBI Act, the RBI issues notes.
b)      The bill which does not require any acceptance is called ____.
c)       The company which sets up a mutual fund is called ____.
d)      Sponsoring commercial bank contributes ____% of the total share capital of the Regional Rural Bank.

(b) Write True or False:                                                             1x4=4
a)      Bank deposit is a non-marketable security.
b)      Government bond is a long-term security.
c)       Certificate of deposit can be issued only by commercial bank.
d)      Credit card is a prepaid card.

2. Write short notes on (any four):                                           4x4=16
a)      Liquidity management.
b)      E-banking.

Dibrugarh University Question Papers: Small Business Management (May' 2016)

2016 (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
                                 i.            Small enterprises are privately owned and operated business.
                               ii.            The full form of SISIs is small Industries Service Institutes.
                              iii.            Small-scale enterprises are managed by the Central Government.
                             iv.            Working capital means the current asset.
    (b) Fill up the blanks with appropriate words:                                                                 1x4=4
                                 i.            Small-scale industries are suited for creation of ____ (employment/career)
                               ii.            Purchasing branded products give ____ satisfaction to the buyers. (physical/psychological).
                              iii.            Labour-intensive industrial unit require ____ working capital. (less/more)
                             iv.            Life of a product is ____ by product modification. (increased/decreased).

2. Write short notes on (any four):
a)      Internal problems of small enterprise.
b)      Nature of financial requirement for small enterprise.

Thursday, March 23, 2017

Principles of Business Management Solved Paper - May' 2016 Semester Exam

2016 (May)
(General/Speciality)
Course: 204
(Principles of Business Management)
Time: 3 hours
The figures in the margin indicate full marks for the questions

(NEW COURSE)
Full Marks: 80
Pass Marks: 24
1. Answer the following as directed:
a) Who first propounded the principle of ‘esprit de crops’?                          1
Ans: Henry Fayol                                             
b) Write the full form of MIS.                                     1
Ans: Management Information System                
c) ‘Zero-based budgeting’ technique was first used in ____. (Fill in the blank)                                     1
Ans: This technique was first used in America in 1962. The former President of America, Jimmy Carter used this technique when he was the Governor of Georgia for controlling state expenditure.
d) ‘Functional foremanship’ was introduced by ____. (Fill in the blank)                              1
Ans: F.W. Taylor. It insists on hiring specialist for every job. (8 Specialists foremen)
e) State two limitations of planning.                                                                         2

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