Research Methodology

June 2022 Examination

Q1. Identify a research area of interest and develop a research plan covering identification of the research problem, research objectives, the data collection and analysis process.  (10 Marks)

Ans 1.

Introduction

The studies plan seems to be a quick record containing initial thoughts for a research endeavor fairly and concisely. It’s a conceptual document that could be mentioned amongst colleagues and viable collaborations confidentially. The study’s strategy might require numerous changes before it can be finished efficaciously. The proposed research assists college students with orienting oriented toward both the fast-term and long objectives; this ought to direct ordinary curriculum

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Q2. Mitsu and Prerak are researching a topic on use of virtual reality in promoting destination image. They want to float a questionnaire to several respondents to gain their perspective on the topic to be researched. As their supervisor, what are the steps involved in the design of a questionnaire that you will recommend to them. Highlight the characteristics of a good questionnaire to them, before they begin the process of collecting data. (10 Marks)

Ans 2.

Introduction

The excellent questionnaire needs to be legitimate, reliable, truthful, concise, and tasty. That is important to create the questionnaires around a conceptual model, carefully reviewing every question’s usual applicability and readability, and thinking about the analyses users will conduct in this same entirety day after today. This same importance of creating the shape and queries of such questionnaire gadgets used to acquire information on any other prevalence is called survey questionnaires. All aspects of the survey’s formula and construction must be addressed while

3.a. Explain  the different steps involved in the research process and mention the steps you will include to perform Literature Review on the topic understanding factors influencing mobile payment app adoption in India.   (5 Marks)

Ans 3A.

Introduction

The literature evaluation comprises a survey of what may be written on a particular concern using a recognized studies network. Each person may be tasked with writing one of those as a particular project, but it will, on occasion, be an introductory level to the essays, research, take a look at, and even presentation. This equal intention of making literature seek might be too explicit to the target audience, something thoughts and records have indeed been advanced on

3b. Discuss the key differences between exploratory and conclusive research. Use examples to support your answer.  (5 Marks)

Ans 3B.

Introduction

The number one difference between those methodological approaches is that exploratory research seems to get a more profound knowledge of this research problem. In evaluation, conclusive research has reached conclusions or made judgments. As even the name implies,

Management Accounting

June 2022 Examination

Q1. In the last few months, companies are not earning sufficient profit; you wanted to save your company from bankruptcy. As a manager, how you will handle the situation. How does management accounting help managers for making the correct decision? (10 Marks)

Ans 1.

Introduction:

Because of its “beneath the radar” nature, most entrepreneurs are unaware that a managerial accounting division is one of the company’s most crucial components. Control accountants are experts who do internal studies to influence an employer’s average strategy. Their role is to generate inner economic statements, files, and data to help management accomplish short and long-time corporate objectives. Put every other manner, and they must transform complex Its Half solved only

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Q2. ABC Ltd. and XYZ Ltd. are amalgamated for expansion and growth. The new name of the Company is ABXY Ltd. This ABXY Ltd is preparing a budget for the company. What fundamental principles of budgeting management have to follow? (10 Marks)

Ans 2.

Introduction:

Budgeting is the most significant degree of accountancy in the future, indicating a clean course of action rather than simply reporting. Developing, adapting, and operating budgets is known as budgeting. Budget-making plans and planning, budgetary management, and related procedures are all managed. Lengthy-range making plans, monetary glide, capital spending, and venture management are all examples of administrative regulations. It’s vital to comprehend that

Q3a. ABC Ltd. is a mobile manufacturing company. Compared to competitors’ products, ABC Ltd. products are costly, and continued demand for the product decreases in the market. Now the company is planning to reduce the cost of the product. How will the cost reduction strategy be helpful for the management? (5 Marks)

Ans 3a.

Introduction:

Cost-reducing does precisely what it says on the tin. It’s a way for organizations to store money and increase their earnings. Relying on their items, offerings, and current funding, corporations can undertake this strategy in various ways. Value-reducing techniques will help each giant and small organization. They can use these strategies to combat high operational costs that don’t

3.b. The cloth manufacturing company has cash in hand of Rs.25000 on 1st Jan 2020. Prepare a cash budget for the month of Jan 2020. (5 Marks)

2. 25% are cash sales, and 75% are credit sales. The period of credit is one month.

3. Tax paid of Rs. 7500/- in the month of March.

4. Wages and expenses are paid in the following months.

Ans 3b.

ntroduction:

A cash budget is a forecast of a company’s cash flows over a fixed period. This might be per week, month, quarter, or year finances. This budget determines whether the entity has enough cash to keep functioning for the desired duration. The cash budget offers the firm visibility into its coins needs (in addition to any excess) and assists in determining the handiest coins

Introduction to Analytics

June 2022 Examination

Q1. Sports over the years have become highly competitive — today, the scenarios are so intense that a minute can completely flip the course of a game. And to stay one step ahead of the rivals, sports teams are opting to use analytics. And it is not only because of the competitive pressure but also because of the fan base who seek detailed information about players, their performance, and why the team won or lost. Select a sport of your choice and explain how sports analytics is used in that sport. (10 Marks)

Ans 1.

Introduction:

For each person with an ardor for sports, a profession in sports analysis may be quite profitable. Sports activities analysts use the information to enhance the overall performance of sports groups and corporations. Understanding what sports analysts do and their credentials will help you determine if a profession in sports activities analysis is right for you. We outline a sports analyst, examine what they do, discover the relevance of sports analytics, discuss their operating environment, including skills and wages, and educate you how to become a sports activities Its Half solved only

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Q2. Malkan Inn is a chain of hotels in the UK. It is the largest hotel brand in the UK, having around 650 hotels. They launched a mobile app in January 2020 to make bookings online. Through this mobile app, Malkan Inn could generate over £1m in revenue in just three months of launching the app. Since then, the app has achieved more than two million downloads. Around 77% of the total bookings are made through the mobile app. Malkan Inn was able to achieve such significant revenues. The magic behind the success of the Malkan Inn mobile app was mobile data analytics provided by Fable, a mobile innovation agency. Explain the different types of information that Fable can help them achieve using mobile analytics. (10 Marks)

Ans 2.

Introduction:

To recognize daily traffic, follow their itineraries, record their interest, and tell on the app’s success, mobile analytics collects facts from visits to cell apps, websites, and net apps. Like traditional web analytics, mobile analytics increase conversions and are essential for creating world-class mobile experiences. Cell analytics offers corporations unprecedented access to the commonly covered sports of app users. Analytics usually is inside the shape of software that captures, stores, and analyses information through integration with a company’s current websites

Q3. Food has successfully paved its way as the favorite luxury in every family, emerging as an opportunity for many businesses to grow. Skipping the long queues to get tasty food and walking out of the house to a store have become outdated concepts. Currently, it’s an era of the plethora of options to choose from in every variety that is available in various locations and ready to be delivered at our doorsteps safely. The food-tech market in India is projected to grow at a robust pace, at a CAGR of over 12% during 2016 – 2021. The growth is expected because of the increasing internet penetration and proliferation of smartphone users, the budding e-commerce market, and the rising young working population. Against this backdrop, many food-tech players and aggregators have

Swelled –Swiggy, FoodPanda, InnerChef, and FreshMenu.

a. Explain how food-tech startups can use location-based tracking tools and real-time analytics tools for better insights? (5 Marks)

Ans 3a.

Introduction:

We presently live in a time wherein we don’t have to worry about cooking food if we get home late from work or hungry and want a quick snack. It has been easier to reserve dinner from our favourite restaurant. Many variables affect or valuable resource the increase of food-tech establishments. Time and distance play an extensive impact on various tiers of finishing a

b. Elaborate how using predictive analytics can help improve business outcomes at the food tech startup. (5 Marks)

Ans 3b.

Introduction:

Data science and records analytics enters the picture and play a vital role in meeting users’ expectations. Food businesses use information statistics to find accurate meals industry analytics to grow their business, stay on top of tendencies, and reduce costs. Records science aids

Fundamentals of Taxation

June 2022 Examination

Q1. GST is called as consumption-based tax. Discuss and verify this statement with the help of a relevant example. Also, elaborate on the different categories of GST (10 Marks)

Ans 1.

Introduction:

Goods and Services Tax (GST) was brought in India and became applicable in India on 1st July 2017. GST is a destination-based tax as it is claimed from consumption instead of the place of starting place of products. GST changed into proposed because the most significant tax reform submit-independence to streamline country taxation gadget and assist reshape the USA’s economy. The law became delivered into force by using acquainting the one hundred and first Its Half solved only

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Q2. Following emoluments are received by Ms Sangeeta during the previous year ended on 31.3.2021

Basic salary                                                          250000

Dearness Allowance                                             10000

Commission                                                          2500

Entertainment allowance                                    2000

Medical expenses reimbursed                              25000

Professional taxes paid                                        2000(Rs1000 paid by employer)

Ms. Sangeeta contributes Rs 2000 towards the Recognized Provident Fund She has no other income.

Compute the income from salary for A.Y 2022-23, and give reasons and explanations wherever required, If Ms. Sangeeta is a Government employee. (10 Marks)

Ans 2

Introduction:

A person may earn income from salary, lease, dividends, etc. these incomes are chargeable to tax under different heads.

The Act presents five heads beneath which the total gross income can be distributed. Those heads are:

3. From the following information, furnished by Ms. Anucampa pertaining to the financial year ended as on 31st march 2022,

Compute the total income and give reason for considering/ not considering these specific items for the relevant assessment year 2022-23, if she is

a. Resident and ordinary resident (5 Marks)

Ans 3a.

Introduction:

The income earned in a previous year is taxable in the applicable assessment year for an assessee. The residential fame is crucial because it enables decide tax incidence on the taxpayer. There are three large categories of taxpayers primarily based on residential status:

b. Non resident (5 Marks)

Ans 3b.

Introduction:

A non-resident is a person who does not satisfy any of the number one conditions of the residential repute. The residential fame of an assessee is determined on a year-to-year basis. Section 6 of the Act offers residential popularity. The residential reputation of the taxpayer can also exchange from one year to another and therefore should be ascertained in each proceeding

Corporate & Information Technology Law

June 2022 Examination

Q1. Concept of “self-governance” is invariably present in the present Company Law regime. Discuss this concept, identify relevant segments in company law and outline the advantage from the perspective of “ease of doing business” (10 Marks)

Ans 1.

Introduction

Business ease is one of the stressful business changes organized with the aid of the sector bank group. It analyzes the business situation. in addition, the business rating is checked with the aid of adding the concept of business ease and emulating the services’ high-quality through studying the marketplace scenario. But think it provides that the business ranking is higher for organizations. in that case, it’ll add that business demand is good due to proper and dependable commercial enterprise law and law efficaciously. On the one hand, it measures whether or not Its Half solved only

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Q2. Information Technology Laws provides legal recognition to electronic commerce. Discuss the emerging area of “social media commerce”, identify challenges faced in initiating legal recourse and outline steps taken by other country’s governments. (10 Marks)

Ans 2.

Introduction

Further, the social trade and electronics services recognition on adding criminal business recognitions through dealing with the technical assistance, including the social media eCommerce offerings. Moreover, social business networking and online business marketing are controlled via technological changes and electronic modifications via sharing the business facilities and purchaser call for and growing the quality pricing techniques. But, the mixture of e-

Q3. Imagine you have started a media company, yourself and your brother being first shareholders as well as first directors. For scaling up the operations, the company needs further funds. You do not wish to borrow. Instead you want outsiders to invest in your company.

a. List at least five types of securities that your company can issue to investors. Explain each of them in at two sentences. (5 Marks)

Ans 3a.

Introduction

The business securities assist in evaluating the business mutual finances services, business bond, enterprise and stock values, and percentage of business with the aid of using the tax implication business manner. But, the enterprise warrants and rights assist in preferring the importance of

b. Explore the possibility of raising these funds without making a “public issue”. (5 Marks)

Ans 3b.

Introduction

Further, the supportive business values, regulatory framework, and traders’ appetites assist control the transformation of the business from one shape to another, consisting of business debt units and converting the primary business function efficiently. Furthermore, the trading business

Audit – II

June 2022 Examination

Q1. Being an auditor make a questionnaire to understand the organization’s automated environment (10 Marks)

Ans 1.

Introduction

Business automation is when a company uses a gear to automate repetitive operational features that could otherwise need menial responsibilities. Companies may save cash, standardize exceptional practices, and beautify productiveness by eliminating the hazard of making errors that happen with guide intervention. Automation may assist sensible businesses to enhance their profits in more than a few techniques. It’s also proved essential for retaining firms on schedule even throughout the COVID-19 outbreak, despite distribution network delays, telecommuting, Its Half solved only

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Q2. Draft the auditing workflow of system and processes (10 Marks) –

Ans 2.

Introduction

Internally and externally inspections offer more information approximately your information safe. However, maximum workers avoid them. Audits are inconvenient, time-overshadowing, and unrelated to the maximum person’s regular obligations. Inner auditors, alternatively, have numerous blessings that make them an essential component of your employer’s long-duration viability. While an efficient system will not create an inner overview for compliance greater

Q3. You are an auditor of CareMed Hospital Pvt. Ltd. kindly address the following areas:

An a. Cash receipt of Hospital for FY 21-22 is Rs. 20 lakhs kindly write down the steps you will take to check the cash receipt? (5 Marks)

Ans 3a.

Introduction

Since the duty of clearing cheques is laden with rules, the process of accumulating cash is the procedure cited. They’re required to ensure that checks are appropriately documented, quickly cashed, and not intercepted or changed alongside the technique. records that exhibit responsibility for the receipt of finances and closure of depository establishments, unique cash go

b. Cash payment of Hospital for FY 21-22 is Rs. 15 lakhs kindly write down the steps you will take to check the cash payment? (5 Marks)

Ans 3b.

Introduction

An analytical exam of bank checking accounts is essential to decide how many personal budgets have accelerated significantly, and administrative inquiries regarding any significant variation are wanted. The monetary bills process should be tested and evaluated by auditors. If any

Start your Start-up

June 2022 Examination

Q1.”Entrepreneurs  are  an  instrumental  part  in  nation  building.”  Considering  the  fact, identify the characteristics an entrepreneur should possess to focus on its journey towards starting its own startup? Also, find out what competencies has been visible in

Ms. Falguni Nayar, Founder and CEO of Nykaa Ltd.?   (10 Marks)

Introduction

Entrepreneurs play a vital role in diverse activities associated with business, mainly dong a new or begin-up type of business. They continually take the initiative and plan and execute numerous business-related plans. They offer excessive protection to the business and do their first-class as a start-up. The marketers also study from their beyond and other entrepreneurs and deliver their performance. In addition, they decide on various enterprise strategies and construct the start-up

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Q2. “Planning is deciding in advance what to do and who is going to do it”. Considering the fact, bring about the different types of plans an entrepreneur is going to express in the process of the required output.   (10 Marks)

Ans 2.

Introduction

Likewise, a marketing approach is a transition plan that gives orientation to help an employer larger it’s prospect and save you road bumps. The clock clients located into growing a particular and whole advertising method, similarly to frequently updating thus far, appears to be a sturdy accessory off handsomely withinside the prolonged run. Relying on the complexity of your plan, the enterprise description can offer a variety from a few paragraphs to a few pages in the period.

Q3. “A  business  is  an  individual  who  conducts  commercial  activities  by  following  an already established path.”

a. A  business  is  a  triggering  point  for  ensuring  a  person  focusing  on  being  an entrepreneur. Considering the fact, bring out the differences between an entrepreneur and businessman?       (5 Marks)

Ans 3a.

Introduction

The significant distinction between an entrepreneur and an enterprise owner is that the entrepreneur establishes his company as a new technique to penetrate a present industry for business or commercial functions. Entrepreneurship, however, suggests up with a one-of-a-kind concept or plan to start a business and see it through to completion. Penetrating any humans

b. “Innovation is crux of any given business”, Considering the impact of the same, bring out the common sources of new venture ideas?  (5 Marks)

Ans 3b.

Introduction

A business idea is a realistic, financially viable, technically feasible, and socially acceptable assignment or product idea that may benefit customers who want to receive a commission. It’s miles based on a well-established approach to generating multiple ideas, at least one in all, which

Production & Total Quality Management

June 2022 Examination

Q1. Production facilities include the factory, production machines and tooling, material handling equipment, inspection equipment, and computer systems that control the manufacturing operations. Considering the Fact, identifying the different types of Production systems available? (10 Marks)

Ans 1.

Introduction:

When examined on the maximum existential stage, all production systems may be described as “transformation approaches”—converting sources into usable commodities and services. To create the exchange, the transformation system usually employs public resources, including human sources, finance (for commercial equipment, gadgets, etc.), area (ground, systems, and so on). Economists name these assets “elements of production” and are regularly known as human resources, capital, and territory. They have been dubbed the “five M’s” using production

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Q2. In the business, total quality management is a management approach focusing on quality. Considering the fact, bring about the different principles of Total Quality Management? (10 Marks)

Ans 2.

Introduction:

TQM is a control strategy based on the idea that all “people continually enhance their ability to deliver on-demand objects/answers that customers might find unique price.” The term “overall best management” encapsulates the idea: of “overall best control.” The word “overall” indicates that each person within the business is predicted to decorate operations, from design to production to fulfilment. Moreover, “control” means this system must be a concentrated attempt.

Q3. “Product may be an idea, a physical entity or a service or any combination.”

a. Every product has a limited life span. To remain static, the organization must continuously develop new products and manage them effectively through their life cycles. Based on the same, find out the different stages of the Product Life Cycle in relationship with the production system. (5 Marks)

Ans 3a.

Introduction:

The word “product life cycle” refers to when a product is released to the marketplace and while it is taken off the shelves. A product’s lifestyles cycle is split into four tiers: advent, growth, adulthood, and decline. Control and marketing specialists utilize this notion to determine whether it is ideal for enhancing the promotion, decreasing pricing, making bigger into new areas, or

b. A product is more than a tangible ‘thing.’ A product meets the needs of a consumer, and in addition to real value, this product also has an abstract matter. Considering the same bring about the steps that are involved in the product development process with the help of suitable example (5 Marks)

Ans 3b.

Introduction:

Developing new products is indeed an exciting and challenging task. In no way two newly released merchandise are the same, from concept through research and improvement. But, there is a modern technique that would assist you in getting started with product introduction.

International Business and Export Import Management

June 2022 Examination

Q1. “International Business is only an extension of and a variation on domestic business” –

Do you agree or disagree? Critically evaluate the statement.  (10 Marks)

Ans 1.

Introduction

The statement does not agree that global business is the handiest expansion and diversification of domestic business because businesses that grow into distant markets are almost unprecedented. This fashion can be preserved indefinitely in the future, way to advances in communication and information generation. When considering the boom, many neighborhood companies will examine the outdoor of their modern-day area. Usually, this consists of exploring possibilities in

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Q2. “International Economic Institutions are needed as they aim to provide a level playing field for all the countries and develop economic cooperation”.

In the light of above statement explain the functions of major International Economic Institutions.    (10 Marks)

Ans 2.

Introduction

Almost all countries export and import to make a profit from the growing global trade. Global alternate can be expanded if countries adhere to an equal set of guidelines, rules, and standards governing import and export. Unique international economic structures establish these same practices and guidelines. There are three critical international financial facilities. These institutions are searching to set up a worldwide area and sell economic cooperation. Those

Q3. In May, 1998, Daimler-Benz1 (Germany) and Chrysler Corporation,2   (USA) two of the world’s leading car manufacturers, agreed to combine their businesses in what they claimed  to  be  a  “merger  of  equals.”  The  DaimlerChrysler  (DCX)  merger  took approximately one year to finalize. The merger was completed on November 12, 1998. The merger resulted in a large automobile company, ranked third5 in the world in terms of  revenues,  market  capitalization  and  earnings,  and  fifth6 in  the  number  of  units (passenger-cars and commercial vehicles combined) sold. DCX generated revenues of

$155.3 billion and sold 4 million cars and trucks in 1998. Schrempp and Eaton jointly led the merged entity, as co-chairmen and co-CEOs. DCX sources were confident that the new company was well poised to exploit the growth opportunities offered by the global automotive market in terms of geographical and product segment coverage.

However, analysts felt that to make the merger a success, several important issues needed to be addressed. The most significant of these was organizational culture.

German and American styles of management differed sharply. A cultural clash would be a major hurdle to the realization of the synergies identified before the merger. To minimize this clash of cultures, Schrempp decided to allow both groups to maintain their existing cultures.

The former Chrysler group was given autonomy to manufacture mass-market cars and trucks, while the Germans continued to build luxury Mercedes. However, analysts felt that  this  strategy wouldn’t  last  long.  When  Chrysler  performed  badly  in  2000,7 its American president, James P Holden, was replaced with Dieter Zetsche from Germany. Analysts felt that Zetsche would impose Daimler’s culture on its American counterpart.

A few senior Chrysler executives had already left and more German executives were joining Chrysler at senior positions.

In an interview to the Financial Times in early 1999, Schrempp admitted that the DCX deal was never really intended to be a merger of equals and claimed that Daimler-Benz had acquired Chrysler. Analysts felt that this statement probably wouldn’t help the merger process.

a. What are the chances of success of this deal between Daimler Benz and Chrysler Corporation? Explain with reasons. (5 Marks)

Ans 3a.

Introduction

In 1998, Daimler-Benz and Chrysler Corporation arranged to meet to produce the most critical feasible outcomes of a merger. So that it will be triumphant and leave a mark on their opponents, one of the companions’ strengths turned into predicted to withstand the mistakes of the other partner. The aggregate of Daimler-Benz and Chrysler changed into unheard of in length and

b. What is the role of culture when companies from two different countries decide to go for merger and acquisition? (5 Marks)

Ans 3b.

Introduction

Conclusion: there are numerous reasons why a startup can merge with, accumulate, or be purchased by any other company in another country. The global boom is one of the maximum famous. Nowadays, more excellent organizations are joining than ever before to gather people,

Human Resource Management

June 2022 Examination

Q1. ‘Charismatic  Solutions Ltd’ is an  IT firm in  Mumbai. You are hired  as their HR Manager. Explain to the CEO, the roles played by Human Resource Management for enhancing  the  business.  Give  some  examples  in  the  context  of  this  company. (10 Marks)

Ans 1.

Introduction

To explain the part of enhancing the business boom in your company, I would love to highlight that human resource has an entire, tremendous responsibility in a company. As Human resource managers, their significant responsibilities towards organizations are to inspire, hire experts, and deal with or control the organization’s those who will work and deliver the employer a profitable business. HR control act as a linker or channel between the employees and the organization’s Its Half solved only

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Q2. An automotive company plans to improve the effectiveness of its human resource department. As their HR consultant, suggest ways in which HRM can give competitive advantage to the firm. Elaborate them with corporate examples.    (10 Marks)

Ans 2.

Introduction

Human resource management is one of the significant essential elements for enhancing a company’s growth. To manage employees, the presence of HR is critical. A qualified HRM solves the conflicts organizational conflicts and introduces capable employees. An HR branch develops well-organized recruitment and develops the production of a company. Current reports show the excellent efficiency of HR in choice-making and making the corporation extra

Q3. George Sally, the CHRO of ‘Angel Consulting’ decided to do a thorough analysis of effectiveness of its human resource planning process. Keeping this context in mind, answer the following:

a. The HR department highlighted the key features that should be kept in mind during human resource planning.  Explain these key features with the help of some examples. (5 Marks)

Ans 3(A).

Introduction

Employees are the backbone of the company. Consequently, staff retention is critical to maintaining the organization on the right track. To maintain the best skills, strategies designed to meet the needs of employees are used, irrespective of which international companies or small

b. As their Head, what suggestions will you give them for analyzing the factors that affect Human Resource Planning?   (5 Marks)

Ans 3(B).

Introduction

Factors Affecting Staff Planning

Some worries influence human aid planning. The maximum important of these are: (i) the nature and policy of the organization, (ii) the cycles of organizational increase and making plans, (iii) the uncertain surroundings, (iv) the horizons of time, (v) the character and relevance of

Financial Management

June 2022 Examination

Q1. A Company is considering a proposal of installing a Manufacturing Machine. The equipment would involve a Cash outlay of Rs. 15, 00,000. The expected life of the project is 5 years without any salvage value. Below cash flow will be achieved by the organization:

Discounting rate is 9% Find out the P.V. of Cashflows, NPV, Profitability Index and Pay Pack Period. (10 Marks)

Ans 1.

Introduction:

A capital appraisal is a system of deciding the possibilities of funding in investment projects. These tasks may be related to acquiring the latest property based on the predicted returns from those assets. Once the capital appraisal is performed, the following step is to pick out the excellent assignment(s) based on the availability of the finances with the business. No longer all the investment tasks available with the corporation can be shared through it. An agency makes a

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Q2. The following particulars are available in respect of three investment proposals :

Project A Project B Project C

Cost (in Rs.)                                 50,000        60,000             70,000

Annual savings (in Rs.)               15,000        16,000             17,000

Estimated scrap (in Rs.)              8,000         10,000              15,000

Life (in years)                               12                  10                      9

Taking interest rate to be 9% p.a. rank these proposals by using Net present value method and Profitability index method. (10 Marks)

Ans 2.

Introduction:

Capital budgeting is the procedure of determining whether a new investment should be made or not. Such choices involve significant capital outlay and are taken after much attention. For instance, if an employer desires to purchase new equipment. The cost for the acquisition of machinery will occur nowadays, while the advantages will be realized inside the destiny. Those

b. Why service industry requires less working capital as compare to manufacturing industry. (5 Marks)

Ans 3b.

Introduction:

Industries within our country may be divided primarily based on ownership, capital investment, raw material necessities, position, functions, and so forth. Primarily based on functions, the industries may be majorly categorized into

Digital Marketing

June 2022 Examination

Q1. Facebook is one of the most important social media platforms for advertisers. Business presence on this platform is critical to its digital growth. Explain how Facebook audience insights can be used by a B2B fashion e-commerce portal to its advantage. Can Facebook live be used as a substitute by online tutors to conduct live webinars? (10 Marks)

Ans 1.

Introduction

Social media plays a vital role in discussing business marketing and contributing to sizeable enterprise areas for efficiently adding clients based on product demand and marketplace demand. In addition, managers, leaders, and HR people manipulate the offerings and administrative modifications related to hiring personnel and new people for commercial enterprise. It helps to initialize business changes and upload more excellent customers towards insights of FB audiences and taking part in the offerings of automatic adjustments inside the industry.

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Q2. The app ecosystem is growing rapidly with Google Play Store and Apple Play store having millions of apps. The app marketplaces have made it easier for users to find apps of their interest. Apps can be related to retail, health, lifestyle, news, or entertainment. Can an online service provider by having a mobile website as well as an app? An online health and wellness platform is planning to develop an app. What are the practices the online health and wellness platform has to adapt to create a highly engaging app? (10 Marks)

Ans 2.

Introduction

The healthcare services assist enhance the high quality of life and aid several people’s health through providing effective healthcare remedies. Similarly, an uncountable quantity of healthcare services uses online advertising services to provide data and control the affected person’s services effectively. However, the operating of HR employees and its strategies assist numerous sufferers dealing with health issues to manipulate their affected person behaviors with first-rate

Q3a. Search engines drive traffic as they are a primary channel to find information on the Internet. Data indicates that search engines are encouraging mobile websites and devaluing the rank of non-mobile websites. List out the reasons, why search engines are encouraging mobile websites and devaluing the rank of non-mobile websites. (5 Marks)

Ans 3a.

Introduction

Further, cell and computing device services are vital factors that individuals need to manage their business markets and use good ranking and indexing services inside the modern analysis. Furthermore, Google’s content material and information assist in preparing and getting entry to

Q3b. The modern management thinker Peter Drucker has said, “what gets measured, gets managed”. Explain the above statement with appropriate examples in the context of Web Analytics. (5 Marks)

Ans 3b.

Introduction

The signal repository allows aggregating the demand and income. Further, the analytical internet services add the customers’ statistics via leading the business insights and changing deeper levels by improving consumer engagement and reviewing the business transformation correctly.

Consumer Behavior

June 2022 Examination

Q1. Explain the consumer decision making process in detail with an example of grocery buying behavior of a nuclear family. (10 Marks)

Ans 1.

Introduction

Consumers are precise and reliable business elements that assist in handling the offering’s demand by buying and using the goods manufactured with the aid of corporations in modern times. In addition, the organization’s selection-making and different business tactics are done to control daily exercise sessions and contribute to improving the revenues and economic changes in the business. Furthermore, the agencies are trying to reach out to very reliable offerings. They continuously need to expand the clients’ areas to enhance business performance and reputation in Its Half solved only

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Q2. Explain the various qualitative techniques one will use to understand the consumer behavior pattern for women’s accessory in Indian ethnic fashion industry. (10 Marks) – 800 Words

Ans 2.

Introduction

In addition, the methods and information analysis strategies are used by researchers and qualifiers to recognize the behavioral styles and analyze the industry adjustments inside the modern-day state of affairs. Furthermore, different employees and stakeholders have other states of thought, influencing various factors inside the current situation. But, the business specialty facilitates managing the behaviors of each consumer and employee through describing the

Q3. Explain the role of:

a. Gatekeepers in a Steel manufacturing company. (5 Marks)

Ans 3a.

Introduction

The business drives and statistics help manipulate the most desirable routes by inspecting the reliability and offerings. Similarly, different components and business designs assist in comparing the business changes for managing business efforts and controlling, coping with, and

b. Initiators in a product-based company. (5 Marks)

Ans b.

Introduction

The company that presents the goods and production products with one-of-a-kind functions and designs facilitates and manages the marketplace demand. Similarly, several industries offer products of different varieties and attract customers’ attention in business to be defined on this

Business and Allied Law

June 2022 Examination

Q1. Concept of “indemnification” is undergoing a major overhaul in the current regime of globalization. Discuss this concept from the perspective of international commercial transactions and outline the challenges faced by both business houses & lawmakers(10 Marks)

ANS:

Introduction

Indemnity clauses in transactions are required to shield your company from careless or malicious third events. An indemnity settlement protects you from non-public consequences in quite some alternative instances. In legal terminology, indemnifications include contractual provisions in which one or maybe each companion adapts to reimburse every other for any damage or loss of life belonging to third liabilities. Groups may undoubtedly be required to use private insurers to reimburse their subcontractors for public legal responsibility. Except such indemnifications are Its Half solved only

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Q2. The idea of a Limited Liability Partnership was not widely adopted by the Indian market as it was expected. Discuss the reasons, identify the lack of tax reforms and outline the relevance of LLPs.(10 Marks)

ANS:

Introduction

The criminal protection, managerial freedom, and financial benefits that a limited companies corporation (LLC) usually afford make it a fave amongst entrepreneurs. Thinking about the pros and cons of forming an LLC, how to establish a regional agency, wherever to establish an LLC, and plenty of other essential topics are critical for business. The LLC presents for taking taxes because its sales aren’t taxable at the company by using searching; although, if the LLC appears

Q3. Imagine you visited a mall with valet parking. You gave your car key to the mall’s staff to parkyour car. The parking tag given by the mall’s staff reads “In the event of any loss, theft or damage, the management shall not be held responsible for the same and the guest shall have no claim whatsoever against the management”. When you came out of the mall, you learned that someone stole your car key and stole your car. Despite the police complaint, the car is nottraceable. The insurance company settles your claim of Rs.3 lakhs. Please analyze the following points.

An a. Thereafter, can you issue a letter of subrogation in favor of the insurance company and approach the Consumer Commission by filing a complaint against the Mall’s management seeking payment of the value of the car and compensation for deficiency in service? Give your reason for either of your answer (5 Marks)–

ANS:

Introduction

A subrogation letter is a correspondence delivered with the aid of a repayment administrator to a person or something that appears to be answerable for reimbursing an insurance service for expenditures. Defined is an object of a letter that notifies someone that they too are responsible for a single incidence and need to pay for the repairs. By issuing an insurance agreement letter

b. Analyse whether you are a “bailer” and the mall’s management is “bailee” in the aforesaid case (5 Marks)

ANS:

Introduction

A Bailee is a person who takes something from a bailor & retains it for the proprietor for a specific reason, together with such safekeeping or preservation. Warehousing companies that preserve people’s non-public assets, a dry cleaner that holds somebody’s clothes, and a technician

Audit – I

June 2022 Examination

Q1. Prepare the Audit Report based on the below mentioned information

Company Name: Premium Pvt Ltd

Director: Mr. Prakash P Pele.

Auditor Name: ZML & Co.

Partner: CA Ramakant A Singh

Opinion: Qualified

Basis for the Qualification: Management has considered the inventory at Cost but actually Net Realizable Value is lower than Cost. : (10 Marks)

Answer 1:

Audit report

Introduction

Each company, irrespective of the type of business done, has to get its books of accounts audited with the aid of an authorized auditor. The final report given by an auditor after inspecting the company’s books of debts is called an Audit file. This audit document is considered a treasured legal file that can be submitted to any bank or financial institution as a supporting document to get loans. Because the audit record depicts the financial role of the corporation, it’s far advantageous to the board of administrators to take essential decisions in the interest of the

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Q2. Go through the following transactions and write down the audit steps you will conduct to audit of the fixed Assets purchased by the company KATA Ltd. (10 Marks)

1. Land and Building of Rs.9, 00,000/-

2. Patterns, Dies, Loose Tools Etc. of Rs. 7, 00,000/-

3. Goodwill worth Rs. 5, 00,000/-

 4. Motor, Lorries, Vans etc. of Rs. 6, 00,000/-.

5. Furniture, Fittings and Fixture of Rs. 4, 00,000/-

Answer 2:

Audit of Fixed Assets

Introduction

The two hands of any corporation are its property and liabilities. Liability is something that needs to be repaid to the lender. An asset represents the cost of all the possessions the company has. An asset may be transformed into coins. There are forms of assets- constant assets and current assets. Constant assets are assets that are fixed and tangible. Some examples of fixed assets are:- Land and building, fixtures and fittings, plant and equipment. The acquisition of such

Q3a. Tom Ltd wants establish Internal control to their Apparel processing business what are the objectives of internal control which management should expect? (5 Marks) 

Answer 3a:

Internal Control

Introduction

An audit entails checking and verifying money owed by a company.  An audit may be carried out via inner resources and external assets. Internal auditing may be carried out to govern the accounting operations within the organization in short periods. Though internal control also includes checking, it should no longer be confused with the inner audit. Internal management

Q3b. SS & Co. is conducting an audit, senior partner of the firm wants to guide the team about Section 143 (3) Companies Act, 2013 ie. Auditor’s duty to reporting few things. What are these things? (5 Marks)

Answer 3b:

Auditor’s Duties

Introduction

An auditor is a person who is appointed to evaluate the financial position of the company and the accuracy and validity of the transactions. An audit document can be made only after a thorough inspection of books of debts.  After analyzing the books of accounts, the auditor must make an

Operations Research

June 2022 Examination

Q1. The lack of technical knowledge in regards to the technological advancements, significant competitors, and to understand the emergence of what competitive and complementary technologies would come up with made the situation more complicated for the organization. The situation was challenging and it required operations research expertise. You are appointed as operations research consultant and advice company to use operations research tools.      (10 Marks)

Introduction

A not unusual place false impression held by using many is that O.R. is a collection of mathematical tools. Operations research has a broader scope, even as it’s far-right to apply several mathematical strategies. It’s a scientific approach to fixing troubles, which uses one or more analytical gear inside the evaluation method. Perhaps the single maximum vast hassle with O.R. is its call; to a layperson, the term “operations studies” does now not conjure up any crucial image! that is an unfortunate outcome of the truth that the decision that a. P. Rowe is credited

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Q2. Using any secondary research method, find out at least five applications of operations research in various industries. (10 Marks)

Introduction

This segment offers examples of brilliant realistic structures of operations research. Those ought to offer the reader an experience of the big issues that O.R. can remedy, further to the significance of the monetary savings that can be viable. Before going into elements approximately those programs, some terms roughly the cutting-edge country of operations research are so as. Sadly, O.R. has all started to acquire an excess of its trustworthy percentage of lousy publicity. It has been criticized as an esoteric era with little practical application. A few

Q3. Following table shows the various activities of a construction project along with their duration:

a. Draw the network diagram for the project.  (5 Marks)

Ans 3a.

Introduction

Whether or not one is a mission supervisor or a member of a task institution, you ought to be familiar with network diagrams, additionally called venture timetable network diagrams. A task network diagram is helpful because it lets companies visualize the sports that ought to be

b. Find the critical path.   (5 Marks)

Ans 3b.

Introduction

I have labored in undertaking control and have likely heard the term `important direction technique.’ The vital path is the series of sports from the start to cease a task.

The critical route technique is a way of scheduling assignment sports activities that might be based totally on mathematical calculations. This method became a joint task among Remington

Environment and Disaster Management

June 2022 Examination

Q1. India’s Weather Monitoring System, part of Ministry of Earth Sciences, Govt of India observes unusual cloud formations in one of its observation stations in Kolkata, capital of West Bengal which spells of an impending likelihood of a potential Cloud burst & heavy rains in that city region. You are in charge of NDRF (National Disaster Response Force). Suggest various modern disaster management steps to help the entire region better prepare for the onslaught of the Cloud burst & the impending heavy rains. (10 Marks)

Introduction

The demand for different technical devices, which include weather tracking and forecasting structures, is growing because the involvement of generation takes location in any work discipline and modifications the manner of studying. Furthermore, this device’s ambitions and goals assist degree the one-of-a-kind elements and parameters of various weather modes, including air, temperature, heat, rain, and different adjustments that help expect the converting climate services. However, the department of climate forecasting and management workers help

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Q2. India’s software capital Bengaluru has faced a Noise Pollution Index of 100-105db which is rated as “severe” category. As an external consultant to Bengaluru Metropolitan Authority, suggest 5 innovative solutions to solve the “Noise pollution” issue. Please make sure that the solutions proposed by you must be concrete in nature & must have the capacity of creating long-term benefits to the residents & the visitors of the city. (10 Marks)

Introduction

Noise pollution is a process that defines the desired adjustments in noise degree, which include several risky risks that are not reliable and useful for living and human organisms efficiently. In addition, in step with statistics prescribed with the aid of global health groups, it is introduced that Noise degree below 70db isn’t always negatively affecting the fitness of organizations. In assessment, this data negatively affects the environment and the situation of the human health

Q3. You are an external consultant to Mumbai’s Brihanmumbai Municipal Corporation (BMC) which is one of the richest civic bodies in the whole of Asia region.

a. Suggest 3 innovative and urgent mechanisms to quickly address this issue. Briefly describe both of these solutions with concrete actions. One of Mumbai’s landfill sites located at Deonar has reported a fire caused in the dumping yard owing to which several residents of Mumbai are complaining of breathing issues & air pollution matters. (5 Marks)

Introduction

Further, it is examined from the question that BMC is one of the richest civic bodies with estimated budgets related to city elections. Moreover, its finances constantly facilitate expansion and draw the attention of various countries of India about civic bodies that hook up with each of

b. Suggest 2 innovative ideas to clean Mumbai’s Mithi river which has unfortunately got converted into a sewage water body. (5 Marks)

Introduction

Further, clean towns and the environment allow for presenting top health facilities. Swatch survekshan initiation facilitates the manipulation of the contribution of accessible cities advanced by the Indian authorities and analyzes the situation. Furthermore, Indore is receiving the award,

Corporate Accounting

June 2022 Examination

Q1. The IPO buzz in the market attracted many first-time retail investors to invest in companies lesser-known or heard. The bandwagon effect played a significant role in influencing investors rather than the company’s financial position. As an investor, highlight the features to be analyzed in strong financial statements before investing money. (10 Marks)

Introduction:

Financial statements for a business are just like a document card that indicates how properly your employer is acting. Buyers and lenders will search for key performance signs in a company’s economic bills before investing or lending money. Investors will scrutinize those critical KPIs, so collaborate with your controllers’ services to display and decorate them. For stock traders, knowing how to address the figures in a statement of economic function is should-have ability. The cornerstone for sensible funding selections is an appropriate assessment and evaluation of

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Q2. Iris Ltd. plans to raise finance to the extent of ₹1000 crore to repay existing debt, expand existing manufacturing, and general corporate purposes. Advice on the different issues that the company can employ to raise the required quantum of finance. (10 Marks)

Introduction:

Corporations frequently require outside funding, or capital, to develop their organization into new markets or regions, interact in studies and improvement, or compete. While corporations generally strive to fund such projects with earnings from modern operations, it’s far regularly extra nice to request additional creditors or buyers. Notwithstanding the numerous distinctions the world over’s thousands of businesses in numerous enterprise sectors, all companies have

Q3. Sareen Enterprises provides the following information:

Capital employed ₹6, 50,000; Rate of interest is 10%. Profits after tax:

Year 1: ₹4, 50,000

Year 2: ₹5, 00,000

Year 3: ₹(3,00,000)

Year 4: ₹4, 20,000

Compute the value of goodwill based on 3 years of purchase by calculating the 4 years’ average profits using

a. simple average method (5 Marks)

Introduction:

Goodwill is an intangible asset that cannot be seen or felt but can be bought and bought and is actual. A few examples of goodwill encompass a company’s brand name, a solid consumer base, functioning customer relationships, positive employee affiliations, and any copyrights or

b. weighted average method (5 Marks)

Introduction:

The profit from the previous year is determined using a set of weights on this technique. It calculates the average weight income by dividing the cost of objects by using the total number of outcomes. While there is a fluctuation in profits, this strategy emphasizes the current year’s

Advanced Financial Accounting

June 2022 Examination

Q1. A, B and C were partners sharing profits in the ratio of 5: 4: 3. They decided to change their profit sharing ratio to 2:2:1 w.e.f. 1st April, 2019. On that date, there was a balance of ₹ 3, 00,000 in General Reserve and a debit balance of ₹ 4,80,000 in the Profit and Loss Account. Pass necessary journal entries for the above on account of change in the profit-sharing ratio. (10 Marks)

SOLUTION:

Introduction:

A partnership is a felony shape of business whereby extra people agree to share the income and liabilities. In India, the partnership is governed by the Indian Partnership Act, 1932. The association partners can also decide to go right into a written partnership agreement or the partnership deed, which enlists the numerous clauses that may govern the partnership from its inception to its end if it takes place. The events of a partnership association may be people,

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Q2. Hari and Krishan were partners sharing profits and losses in the ratio of 2: 1. They admitted Shyam as a partner for 1/5th share in the profit. For this purpose, the Goodwill of the firm was to be value on the basis of three years’ purchase of last five years’ average profits. The profits for the last five years were:

Calculate Goodwill of the firm after adjusting the following:

The profit of 2014-15 was calculated after charging ₹ 10,000 for abnormal loss of goods by fire. (10 Marks)

SOLUTION:                        

Introduction:

A company’s fixed assets may be divided into tangible and intangible assets. The tangible assets of the business are the assets with physical existence. These consist of property like land, buildings, furniture, etc. some examples of intangible property are goodwill, brands, patents, etc. Goodwill is one of the greatest common intangible assets discovered on a company’s balance. The goodwill of the business can be defined as the business’s popularity. It’s far an intangible

Q3.a. Hanif and Jubed were partners in a firm sharing profits in the ratio of their capitals. On 31st March, 2013 their balance sheet was as follows:

PLEASE CHECK THE TABLE BELOW

On the above date the firm was dissolved

(i)Debtors were realized at a discount of 5%, 50% of the stock was taken over by Hanif at 10% less than the book value. Remaining stock was sold for Rs 65,000.

(ii)Furniture was taken over by Jubed for Rs 1,35,000. Machinery was sold as scrap for Rs 74,000.

(iii)Creditors were paid in full.

(iv)Expenses on realization Rs 8,000 were paid by Hanif. Prepare realisation account. (5 Marks)  –

SOLUTION:

Introduction:

Once formed, the companions intend to carry on the enterprise for all time. But, some situations may arise beneath which it can be required to dissolve the partnership business. Dissolution marks the quit of a partnership or the partnership firm. The firm’s dissolution occurs when the

Q3.b. X, Y and Z were partners sharing profits in the ratio of 1/2, 3/10, and 1/5. X retired from the firm. Calculate the gaining ratio of the remaining partners. (5 Marks)

Introduction:

A partnership is a business shape between or extra persons ruled by the Indian Partnership Act, 1932. A partnership agreement is a written settlement among the partners of a legally binding partnership company. It is also referred to as a partnership deed. The partnership agreement defines the applicable clauses on the

Principles of Marketing

June 2022 Examination

Q1. The Pandemic is over and movie theatres are opening again. You are the manager of Alfa theatre in your city Create a marketing plan. Create a communication plan. Which methods would you adopt to reach out to your target audience. (10 Marks)

Ans 1.

Introduction:

A marketing plan is a detailed record that includes our marketing techniques for the upcoming year. Specifically, an advertising plan includes:

1.            An overview of our business’s advertising and marketing desires.

2.            A description of our enterprise’s latest marketing function.

3.            A time duration wherein our obligations will be finished.

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Q2. You are the marketing director of a new IPL team. How would you generate consumer interest for your franchise? Create a marketing using the 4 P model. (10 Marks)

Ans 2.

Introduction:

A brand continually matters. However, for a new company, it’s far vital to draw customers to attain a height. As an advertising director of a new IPL crew, I’d generate consumer interest for our franchise using the above-given techniques. First, I can research our target audience through diverse marketing mediums. Then I will prepare a visible representation to tell them about us and

Q3. You are the marketing director for magic automobiles, your company makes petrol and diesel passenger cars. Your company is launching a new EV car. Before the commercial launch of the product, you want to embark on a research project.

a. As the marketing director plan a research program with clearly defined target groups, geographies, demographics. Give reasons for your selections. (5 Marks) –

Ans 3a.

Introduction:

Market research is vital before launching a new product because without knowing the marketplace, a new product may also fail. Market research enables to make sure the fulfillment of the newly launched

b. Create a Hypothesis for your research. List out all the steps you shall take to undertake the research. (5 Marks)

Ans 3b.

Introduction:

Companies use advertising studies to collect statistics to recognize the goal market in a higher manner. Corporations use this information to make better products. we will say that advertising and marketing studies identify the patron’s necessities and how they will react to a product or its

Macro Economics

June 2022 Examination

Q1. Explain the concept of Investment Multiplier? How is it related to marginal propensity to consume? (10 Marks)

Ans 1.

Introduction:

An investment multiplier is a tool for calculating the financial impact of public and private funding. The perception of an investment multiplier states that each boom in population or private capital spending has a larger-than-proportional beneficial impact on combination sales and the economy. The multiplier tries to measure the consequences of investment spending that aren’t immediately observable. The greater the multiplier of funding, the extra power it is at production and distributing wealth across the economic system. For example, more significant

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Q2. Is the fixed or flexible exchange rate more advantageous for an economy? Discuss the advantages and disadvantages of a fixed exchange rate? (10 Marks)

Ans 2.

Introduction:

The government is primarily worried about ensuring a stable and thriving global economy. Forex fee systems that are stable are essential for the constant economic boom. This research compares and contrasts fixed exchange costs, variable change rates, and foreign boards/unions and their benefits and drawbacks. Market-determined floating trade rate systems have values that modify with market factors. Below a fixed exchange price gadget, the central bank is dedicated to using

Q3a. The following information is available for an economy. On the basis of the information given below, calculate National Income (5 Marks)

Ans 3a.

Introduction:

The value of products and services generated using a country at some point of a financial year is referred to as countrywide earnings. Consequently, it is the sum of all a country’s financial operations, measured in monetary phrases over a yr. National profit is a vague word often interchanged with country-wide dividends, national production, and national spending. The

Q3b. Instruments of Quantitative Credit Control (5 Marks)

Ans 3b.

Introduction:

Quantitative or general credit management techniques are the strategies hired by the banking system to affect the overall amount of credit within the financial gadget, irrespective of how it is utilized. These measures govern the financial area’s capacity to lend at some point in the sector

Employability Skills – II Tally

June 2022 Examination

Q1. Please Create a Company in Tally Using Following Mentioned Details: – (10 Marks)

Company Name: – TTM Corporation.

Primary Mailing Details

Mailing Name: – TTM Corporation.

Address: – Western Express Highway, Andheri (West), Mumbai.

Country: – India

State: – Maharashtra.

Pin Code: – 400 053.

Contact Details.

Phone No.: – 022-213123

Mobile No.: – 88111 00322

Fax No.: –

E-mail: – [email protected]

Website: –

Books & Financial Year Details

Financial Year Begins from: – 1-4-2021

Books Beginning from: – 1-4-2021

Security Control

Use Security Control: – No

Base Currency Information

Base Currency symbol: – Rs.

Formal Name: – INR

Suffix Symbol to Amount: – No

Add Space between Amt & Symbol: – Yes

Show Amount in Millions: – No.

Number of Decimal Places: – 2

Word Representing amount after Decimal: – Paise

Number of Decimal Places for Amt in Words: – 2

Ans 1.

Company Creation

Introduction

Tally accounting software is made to furnish monetary statements when required. The software program functions are made on a typical basis and can be used by any company. A company’s accountancy purchases can be videotaped just if the company is created in the Tally software set up on the desktop computer or laptop computer. As every company has a specific identity, every company created has a specific identity in tally. Even if the very same company is operating, the

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Q2. Please find out following Numbers/Ratios from provided tally backup for the Financial Year 2020-21 & 2021-22. (Tally backup has been provided as a part of assignment to solve this problem) (10 Marks)

How to run tally backup: Copy the Path of folder where the folder ‘10002’ is placed. Paste (alt+ctrl+v) that path in

Company Info.>> Select Company>> Path

Answer 2-

Retrieval of data from Tally backup

Introduction

Tally accounting software is designed so that every facet related to accounts is taken care of. Backup and restore centers are good examples. These play a crucial role in data management. Backup refers to copying the data on a particular day and time and storing it in various areas on the computer for future use. Anything that can happen to the data and financial data is essential and cannot be shed or passed to the rivals. This will directly influence the business. So by taking backup, the primary concern of data loss or data corruption can be fixed. Storing data is

Q3. Ledger Creation and Accounting Entries in Tally.

a. Create Following Ledger accounts in tally in Osaka Corporation: – (5 Marks)

TABLE BELOW

Ans 3A.

Ledger creation:

Introduction:

Before starting the bookkeeping of accounting purchases, ledger creation is highly crucial. The tally software is designed so that the necessary groups are currently produced that are required in the Profit/Loss Account and Balance Sheet. The individual has to inspect each team and accordingly create required ledgers because of the team. There is no limit on the number of

b. Pass the Following Entries in Osaka Corporation. (5 Marks)

1. Capital Introduced in organization in Bank Rs. 1,00,000/- & in Cash Rs. 55,000/- on 1^st April 2021.

2. Cash Deposited in bank on 2nd April 2021 Rs. 25,000/-.

3. Purchase of Rs. 45,000/- on 1st May 2021 from XYZ Inc.

4. Sales to ABC & Co. of Rs. 38,000/- on 31st May 2021.

5. Rent Paid Rs. 15,000/- by Cheque on 2nd June 2021.

Ans 3b-

Voucher type

Introduction

Recording of transactions is done based upon vouchers. So, a voucher is a primary document used to record transactions. There are seven types of predesigned vouchers, namely-contra, journal, payment, invoice, sales, purchase, and stock journal. Each type of voucher is used to

Design Thinking

June 2022 Examination

Q1. Consider improving the experience of pregnant women at a government hospital in your city. They are 22-28 years of age and come from a lower-income background. What will be the research plan you will create for this purpose? (10 Marks) – 800 Words

Ans 1.

Introduction

The health-related offerings assist control the network empowered services with the aid of comparing the selection and helping the environment by addressing the demand and managing fitness get right of entry efficiently. Further, the network-based services and strategies related to extended services or gaining access to maternal healthcare offerings help identify the diverse challenges and cope with the effective technique. Moreover, the community-primarily based offerings and call for assistance upload the interventions and get entry to maternal health Its Half solved only

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Q2. Assume that you are reimagining the workspace of a call centre company that primarily employs young professionals who are disabled (blind). What is the process and steps involved in coming up with an innovative, inclusive work experience for this company? (10 Marks)

Ans 2.

Introduction

The companies are hiring new and progressive personnel to improve the demand and offerings of the product for achieving the business goals and intention. In addition, disabled employees face numerous challenges while using for new positions in excessive stressful companies and reaching their lifestyles desires. Furthermore, the mindsets of groups or corporations are accomplishing several negative aspects related to acquiring and hiring the most effective letting

Q3. The sales of a large toy store chain, “Toys4All”, have been falling since the past 6 months. They have on-the-ground stores across major metros in India but no eCommerce presence. They now face competition, both from neighborhood stores as well as a growing number of eCommerce stores. Their target customer base are parents with young children between the age of 3-12 years. They are technology savvy and enjoy choice with value for money. The company is hence finding it difficult to retain customers and build loyalty.

The CMO (chief marketing officer) has kicked off a project and appointed you as a consultant to improve current on-the-ground experience and launch a new online experience that will enable eCommerce sales.

a. You have been asked to help them better empathize and understand their customers. What are the deliverables you will produce to document this understanding? Describe the content and purpose of these deliverables with short  examples. (5 Marks)

Ans 3a.

Introduction

Further, the deliverables of projects are held to show the demand and offerings of businesses to maintain business reporting. Furthermore, the business outputs and entries help to feature assets, data, and time on advantages. But, closure of business is adjustments offerings for coping with

b. Once you have developed a thorough customer understanding, you are expected to present insights and come up with a problem statement. Provide the problem statement with supporting insights. (5 Marks)

Ans 3b.

Introduction

In addition, customers’ desires and ideas assist describe the business results and tangible offerings with the aid of adding the statistics related to vital products and services that control the employer’s market. Furthermore, the commercial enterprise solutions also assist outline the

Cost and Management Accounting

June 2022 Examination

Q1. The following figures have been extracted from the books of M Ltd. for the year ending 31st March, 2022

Direct materials                                                  70,000

Direct wages                                                       75,000

Indirect wages                                                    10,000

Other direct expenses                                         15,000

Factory rent and rates                                             500

Office rent and rates                                                500

Indirect materials                                                    500

Depreciation of plant                                            1,500

Depreciation of office furniture                               100

Managing Director’s remuneration                    12,000

General factory expenses                                     5,700

General office expenses                                        1,000

General selling expenses                                      1,000

Travelling expenses                                              1,100

Office salaries                                                       4,500

Carriage outward                                                  1,000

Advertisements                                                    2,000

Sales                                                                 2,50,000

From the above figures, calculate the following:

(a) Prime cost

(b) Works cost

(c) Cost of production

(d) Cost of sales

(e) Net profit

(10 Marks)

Ans 1.

Introduction

On the bill of amount, there are various adjustments to the total value. The price sheet for a product may calculate the acceptable income fee. Each past and predicted price may be used to create a value statement and primarily based on actual costs expended for the item. A charge estimation report is created before the start of manufacture based totally on the envisioned price—all costs associated with a product. Excellent prices are the charges skilled by using an enterprise indistinguishably connected to the materials and equipment used in working. It Its Half solved only

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Q2. Z Ltd. produced three chemicals during the month of October 2021 by three consecutive processes. In each process, 2% of the total weight put in is lost and 10% of it is left as scrap which from Processes I and II realises Rs. 10 a ton and from Process III Rs. 20 per ton. The products of the three processes undertaken are as follows:

Prepare Process Cost Account showing the cost per ton of each product. (10 Marks)

ANS:

Introduction

Process account

General cost assumptions are often factored into the equation when components are bulk via one or even greater activities inside the manufacturing employer. It’s miles shown in the introduction of accessories, foodstuff for ingestion, or pesticides. In a scheme fee approach, estimating the

Q3a. In process A, 1000 units of raw materials were introduced at a cost of Rs. 15,000. Direct wages amounted to Rs. 7,500 and manufacturing overheads to Rs. 5,000. 10% of the units introduced are normally lost during manufacture and these are sold @ Rs. 5 per unit. The actual output of the process was 940 units.

Prepare Process A Account and Abnormal Gain Account. (5 Marks)

Ans 3a.

Introduction

The numerous types of goods & services provided and the wide variety of services nonetheless within the production at a particular time for the playoffs may also affect a business’s typical expenses. It is essential to compute approximated manufacturing charges for business applications created products utilizing fee accounting for production. Corporate finance

Q3b. A single commodity with a marginal cost of Rs.0.75 per unit is manufactured by a company. Rs.12,000 are fixed expenses. The demand is such that it can exchange up to Rs.40,000 units at Rs.1.50 per unit, so all further purchases are to be done at Rs.1.00 per  unit. A planned profit of Rs.20,000 is in operation. How many units must be made and sold? (5 Marks)

ANS:

Introduction

(40,000 * 1.50 ) + x) – (12000 + 0.75 (40,000 + x) = 20,000

60,000 + x – 12,000 + 30,000 + .75x = 20,000

Business Statistics for Decision Making

June 2022 Examination

Q1. Solve the following questions in MS-EXCEL and write the interpretation.

(Note: You will have to take a snapshot with EXCEL Formula-bar and resultant-cell/answer)

The top-selling ‘Amar’ tire is rated 70,000 KM, which means nothing. The distance the tires can run until they wear out is a normally distributed random variable with a mean of 82,000 KMs and a standard deviation of 6,400 KMs.

1. What is the probability that an Amar-tire wears out before 70,000 KMs?

Ans 1.

Introduction

The likelihood of an occurrence indicates how possibly it is to occur. Forecasts are commonly expressed as possibilities or integers. Do not forget a bowl of fruit with five gadgets of fruit – 3 bananas & 2 apples, for instance. As there are three bananas out of the five bits of fruits, if you only want to consume one sort of result and greens for lunch but don’t be aware of what it’s Its Half solved only

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2. What is the probability that an Amar-tire lasts more than 100,000 KMs?  –

ANS:

Introduction

The sampling unit, or remote region, of a random phenomenon includes the whole set of viable outcomes. Chance refers back to the opportunity of an occasion taking place. The share of success effects extended through the wide variety of possibilities is the likelihood of a taking place. The idea of opportunity posits that each possible activity are reasonably likely. The potential or chances of an incident taking place are identified because of its chances being

Q2. Here is the Agri-Data.

1. Mention the name of dependent and independent variables.

2. Write the regression model

3. Prepare the line of regression Y on X.

4. Calculate r2 (coefficient of determination) and interpret. Interpreted the byx.

       (10 Marks)

ANS:

Introduction

Any attribute that truly can take on various quantities, including period, gender, warmth, or check consequences, is an issue. Researchers typically modify or quantify relationships among variables in experiments to study purpose-and-effect linkages. The cause is the output aspect. Its frequency is unpretentious via the other aspects of the investigation. The effect is the regression coefficient. Its worth is found with the aid of interdependent variable changes. In an exploratory

Q3a. For the below Given Table, Write the variable Type (in the case of numeric write its type also). (Write variable type for columns 1 to 10)

(5 Marks)

ANS:

Introduction

Classification and quantitative parameters are the two simple kinds of facts. A category model (also known as a single attribute) is a property that cannot be quantified. A variable is a measurable property that can take on some choices. Elements consist of stature, gender, salary, birthplace (country or nation), academic effects, and form of residence. After that, every

Q3b. Find the Mean and median for the Total MSMEs and their types separately  (columns no 2 to 5). Is the calculated mean is affected by large observation? If yes, then mention by which district?

      (5 Marks)

ANS:

Introduction

Information sets imply (widespread) is designed by adding complete integers inside the accumulating and facts divided by using the number of possible values. On every occasion, a collection of records is organized from smallest to primary. The median is the crucial result. In a