1st SEM RESIT MBA DEC 2025 SOLVED ASSIGNMENTS

Business Communication

Dec 2025 Examination

Q1. A popular food delivery startup faces a sudden backlash on social media after a viral post alleges poor hygiene at one of its partner restaurants. Negative comments and shares are rapidly increasing across Facebook and Twitter, threatening the company’s reputation. The communications team must act quickly to address the issue, engage with concerned customers, and demonstrate transparency. They are considering which business communication strategies on social networks will be most effective in crisis management and reputation recovery. Given the situation, how should the communications team apply business communication strategies on social networks to manage the crisis and restore public trust? (10 Marks)

Ans 1.

Introduction

In today’s hyperconnected world, social media plays a vital role in shaping public opinion about businesses. A single viral post can significantly impact the reputation of a brand, as seen in the case of the food delivery startup facing backlash due to allegations of poor hygiene. Negative comments, trending hashtags, and widespread criticism on platforms such as Facebook and Twitter amplify the crisis within hours, leaving little time for delayed responses. In such scenarios, effective business communication strategies become essential to manage the situation, reassure stakeholders, and rebuild credibility. A prompt, transparent, and empathetic response is not just damage

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Q2. A company receives a request from a valued partner institution to use its facilities for an upcoming event. Due to a scheduling conflict with a major internal meeting, the company must refuse the request. The relationship with the partner is important for ongoing collaboration. The management is debating whether to use a direct approach (stating the refusal upfront) or an indirect approach (buffering the message and building up to the refusal) to minimize disappointment and preserve goodwill. Assess the effectiveness of the direct and indirect approaches in delivering negative messages within organizations, using the example of refusing a routine request from a long- standing partner. Critique the potential impact of each approach on stakeholder relationships and organizational reputation. Which approach would you recommend in this scenario, and why? (10 Marks)

Ans 2.

Introduction

In professional communication, conveying negative messages is often challenging because it risks damaging relationships, trust, and goodwill. When organizations must decline requests, the manner in which the refusal is communicated can significantly influence stakeholder perceptions and the company’s reputation. For instance, refusing a partner institution’s request to use facilities due to an internal scheduling conflict is sensitive, as the partnership itself is valuable. The dilemma lies in whether to apply a direct approach, which prioritizes clarity and efficiency, or an indirect approach, which cushions the refusal and aims to reduce disappointment. Each strategy carries strengths and risks depending on the nature of the relationship, cultural expectations,

Q3(A). A recent graduate with limited work experience is struggling to secure interviews in a saturated job market. They are aware that many opportunities are not advertised publicly and want to proactively build a network for referrals, mentorship, and access to the hidden job market. How can the graduate leverage digital platforms (e.g., LinkedIn, alumni networks) and in-person events to build a network that uncovers hidden opportunities? Provide 3 key strategies. (5 Marks)

Ans 3a.

Introduction

In a competitive job market, especially for recent graduates with limited work experience, building a strong professional network can often unlock opportunities that are not publicly advertised. Employers frequently rely on referrals and internal recommendations when filling roles. Therefore, accessing the hidden job market requires proactive strategies, both online and offline. By effectively using digital platforms like LinkedIn and alumni networks, as well as in-person events,

Q3(B). A job seeker with several employment gaps and multiple short-term roles is concerned about how these aspects will be perceived by recruiters. How can the candidate reframe these concerns on their resume and cover letter to emphasize adaptability, continuous learning, or other positive attributes? Provide 3 key strategies. (5 Marks)

Ans 3b.

Introduction

Employment gaps and short-term roles are often viewed skeptically by recruiters, raising concerns about commitment and stability. However, with careful framing, candidates can transform these aspects into strengths that reflect adaptability, resilience, and continuous growth. By strategically presenting career breaks and diverse experiences, job seekers can emphasize the skills acquired and their relevance to future roles. A well-crafted resume and cover letter can thus

Financial Accounting

Dec 2025 Examination

Q1. TechGen Inc. is closing its fiscal year and has encountered a day with multiple complex transactions: it purchased office equipment worth Rs. 50,000 on credit, paid monthly office rent of Rs. 15,000 by cheque, and received Rs. 25,000 in cash for consultancy services. The accounting team is required to ensure that each transaction is recorded in compliance with the double-entry system and the golden rules of accounting, and that the entries are correctly posted to the respective ledger accounts to maintain the integrity of the financial records. Based on the scenario, how should the accounting manager at TechGen Inc. apply the principles of the double-entry system and the golden rules of accounting to ensure accurate recording of a complex transaction involving the purchase of office equipment on credit, payment of rent by cheque, and receipt of consultancy income in cash? Illustrate the process by detailing the journal entries and their subsequent posting to the ledger. (10 Marks)

Ans 1.

Introduction

The double-entry system is the cornerstone of modern financial accounting, ensuring that every transaction has a corresponding debit and credit entry. This method provides accuracy, transparency, and balance in the preparation of financial statements. At TechGen Inc., the fiscal year-end requires strict adherence to the golden rules of accounting for recording purchases, payments, and incomes. Each transaction affects multiple accounts, and precise entries are necessary to maintain the reliability of the ledger. The purchase of office equipment on credit, the payment of rent by

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Q2. From the following Trial Balance of M/s Orion Traders as on 31st March 2024, along with the additional year-end adjustments, prepare the final Profit & Loss Account for the year ended 31st March 2024 and the Balance Sheet as at that date.

You must:

(a) correctly adjust for all items including depreciation, outstanding and prepaid expenses, provision for bad debts, and income received in advance;

(b) interpret the impact of each adjustment on both statements; and

(c) ensure all figures are correctly classified and presented.

Trial Balance of M/s Orion Traders as on 31st March 2024

Account Head	Debit (Rs.)	Credit (Rs.)
Capital	–	8,00,000
Sales	–	12,00,000
Purchases	7,70,000	–
Sales Returns	30,000	–
Discount Allowed	12,000	–
Administrative Expenses	1,20,000	–
Accounts Receivable	2,00,000	–
Accounts Payable	–	1,10,000
Fixed Assets	4,00,000	–
Bank and Cash Balances	1,50,000	–
Interest Earned	–	20,000
Rent Paid	38,000	–
Selling & Advertisement Expense	60,000	–
Opening Stock	2,00,000	–
Closing Stock	1,50,000	–
	21,30,000	21,30,000

Additional Adjustments:

Depreciate fixed assets by 10%.
Outstanding administrative expenses Rs.15,000.
Prepaid rent Rs.6,000.
Create a provision for bad and doubtful debts at 5% of accounts receivable after writing off Rs.10,000 as bad debts.
Interest earned includes Rs.5,000 received in advance for the next year.
Goods worth Rs.20,000 were sent on approval and remain unsold at year-end (these goods are included both in sales and closing stock).

Prepare:

– Final Profit & Loss Account for the year ended 31st March 2024

– Balance Sheet as at 31st March 2024, showing all workings and adjustments clearly. (10 Marks)

Ans 2.

Introduction

Final accounts are prepared to present the true financial performance and position of a business at the end of an accounting period. They consist of the Profit and Loss Account and the Balance Sheet, both of which require careful adjustment of year-end items to ensure accuracy. In the case of M/s Orion Traders, the adjustments include depreciation of assets, outstanding and prepaid expenses, creation of provisions, treatment of income received in advance, and reversal of goods sent on approval. Each of these items has a dual impact: they affect the Profit and Loss Account by altering incomes or expenses, and the Balance Sheet by influencing assets or liabilities. Thus, applying

Q3(A) A mid-sized enterprise is planning to expand into new markets and invest in advanced technology. The management team is overwhelmed by the volume and complexity of financial data presented in the income statement, balance sheet, and cash flow statement. They need a practical, integrated framework that will help them interpret these statements, assess the company’s financial health, and make informed decisions about capital allocation, risk management, and growth strategies. You have been brought in as a financial consultant to develop this framework. Create a decision- making framework for business managers that synthesizes information from the income statement, balance sheet, and cash flow statement to support long-term strategic planning. Illustrate how this framework can be used to evaluate investment opportunities and manage financial risks. (5 Marks)

Ans 3a.

Introduction

Financial statements are powerful tools for managers when interpreted through an integrated framework. An income statement reveals profitability, the balance sheet shows financial position, and the cash flow statement highlights liquidity and solvency. However, interpreting them separately often overwhelms managers and creates fragmented insights. A structured framework is therefore

Q3 (B). A publicly traded company has recently issued convertible debentures, conducted a share buyback, and paid both cumulative and non-cumulative preference dividends. As the fiscal year ends, the finance department must calculate and report both basic and diluted EPS, ensuring that the impact of potential equity dilution is clearly communicated to investors and analysts who rely on these metrics for investment decisions. Design a comprehensive earnings per share (EPS) reporting strategy for a listed company with a complex capital structure, including convertible securities and share buybacks, to provide clear insights into both basic and diluted EPS for current and potential investors. (5 Marks)

Ans 3b.

Introduction

Earnings per share (EPS) is a critical measure for investors as it reflects the profitability attributable to each share. In companies with complex capital structures, including convertible securities, share buybacks, and preference dividends, reporting EPS requires transparency and accuracy. Basic EPS alone does not capture the full picture of potential dilution, so diluted EPS must also be presented. A comprehensive EPS reporting strategy ensures that investors and analysts can assess the true

Marketing Management

Dec 2025 Examination

Q1. A leading automotive company is launching a new electric vehicle (EV) model in a market where traditional gasoline cars dominate. Despite growing environmental awareness, many consumers remain unfamiliar with EV technology and are concerned about cost, charging infrastructure, and reliability. The marketing team must apply the buyer decision process—need recognition, information search, evaluation of alternatives, purchase decision, and post-purchase behavior—to systematically address consumer concerns and facilitate the transition from initial awareness to regular use of the new EV. In the context of the scenario, how can marketers apply the stages of the buyer decision process to guide consumers from awareness to adoption of electric vehicles (EVs), addressing barriers at each stage? (10 Marks)

Ans 1.

Introduction

The launch of electric vehicles (EVs) presents a transformative opportunity in the automotive industry, but consumer adoption often lags due to concerns over cost, infrastructure, and unfamiliarity with the technology. Traditional gasoline-powered vehicles still dominate many markets, creating a challenging environment for EV marketers. To overcome these barriers, companies

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Q2. Sweet Delights, a small bakery, initially priced its new gourmet cupcakes using a cost-plus model, focusing on covering production costs and adding a standard markup. However, after realizing this method might overlook the unique value perceived by customers, the bakery switched to a customer value-based pricing strategy. They gathered customer feedback on premium flavors and quality, discovering that customers were willing to pay more for uniqueness. Sweet Delights also analyzed competitors’ pricing, noting a wide range in the market, and ultimately set their prices between the highest and average market rates to attract value-seeking customers without losing competitiveness. Critically evaluate Sweet Delights’ decision to shift from a cost-plus pricing model to a customer value-based pricing strategy for their gourmet cupcakes. Considering the feedback from customers and the competitive landscape, assess the effectiveness of this transition and justify whether this approach best positions the company for long-term profitability and brand differentiation. (10 Marks)

Ans 2.

Introduction

Pricing is one of the most critical decisions in marketing strategy, as it directly affects profitability, brand positioning, and customer perception. Sweet Delights, a small bakery, initially adopted a cost-plus pricing model, which is a straightforward method that ensures costs are covered and a fixed profit margin is earned. However, this approach often overlooks the

Q3 (A). Crescent Beverages, a mid-sized beverage company, has struggled to compete with established brands like Coca-Cola and PepsiCo. Despite offering quality products, the company is perceived as a generic alternative, resulting in low brand awareness and weak customer loyalty. The management recognizes the need for a transformative branding strategy that not only differentiates its products but also builds a strong emotional connection with health-conscious consumers. The company is open to innovative approaches that leverage digital engagement, storytelling, and consistent messaging across channels. Design an innovative branding strategy for a mid-sized beverage company facing low brand recognition and weak customer loyalty in a market dominated by global giants. Your strategy should synthesize elements of brand positioning, emotional connection, and customer engagement to create a compelling value proposition and foster long-term loyalty. How would you ensure the strategy remains adaptable to evolving market trends? (5 Marks)

Ans 3a.

Introduction

In today’s competitive beverage market, mid-sized companies often struggle to stand out against dominant giants such as Coca-Cola and PepsiCo. Crescent Beverages, though offering quality products, suffers from weak recognition and low loyalty, being perceived merely as a generic substitute. To overcome these challenges, the company needs a forward-looking branding strategy

Q3 (B) A leading consumer goods company is under increasing pressure from stakeholders and consumers to adopt sustainable business practices. The company wants to go beyond compliance and embed sustainability into its core marketing activities—from product development and pricing to promotion and distribution. As the chief marketing strategist, you are responsible for designing a comprehensive approach that not only differentiates the brand but also delivers measurable benefits to customers and the broader community. Create a sustainable marketing strategy for a consumer goods company that integrates environmental and social responsibility into every stage of the marketing process. How would your strategy ensure both competitive advantage and genuine value creation for customers and society? (5 Marks)

Ans 3b.

Introduction

Sustainability has become a central concern in consumer markets, with stakeholders demanding more than surface-level compliance. For a consumer goods company, embedding sustainability into every stage of marketing offers not only ethical credibility but also competitive differentiation. By integrating environmental and social responsibility into product development, pricing, promotion, and distribution, the company can deliver genuine value to customers and society. A well-designed sustainable marketing strategy builds trust, enhances brand reputation, and drives long-term profitability while addressing pressing environmental

Micro Economics & Macro Economics

Dec 2025 Examination

Q1. A new artisanal ice cream brand, CreamCraze, is planning to launch in Mumbai next summer. Since this is their first product launch and no historical sales data is available, the marketing team is struggling to estimate demand for the first quarter. The product is niche, targeting health-conscious millennials with unique flavors like avocado-mint and jaggery-coconut. The company wants to minimize risk by predicting demand as accurately as possible before finalizing production and marketing budgets. They are considering applying the Delphi method for demand forecasting by seeking opinions from industry experts, food bloggers, and specialty dessert shop owners.

Using the above scenario, explain how you would apply the Delphi method to forecast demand for CreamCraze. Justify your approach by showing how this method would help in making informed production and marketing decisions for the product launch. (10 Marks)

Ans 1.

Introduction

Forecasting demand for a new product is one of the most critical tasks for any business entering a competitive market. For CreamCraze, an artisanal ice cream brand planning to launch in Mumbai with niche flavors targeting health-conscious millennials, the challenge is magnified due to the absence of historical sales data. Traditional quantitative models may not provide reliable projections in such circumstances. Hence, the company must rely on qualitative approaches that incorporate expert judgment and industry insights. Among these, the Delphi method is particularly useful, as it synthesizes opinions from a diverse panel of experts, gradually leading to

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Q2. During the COVID-19 pandemic, the global demand for personal protective equipment (PPE) like face masks surged unexpectedly, leading to severe shortages and skyrocketing prices. Governments worldwide responded by imposing price ceilings, rationing supplies, and incentivizing domestic production. While these measures aimed to ensure equitable access, they also led to issues such as black marketing and quality concerns. As the pandemic progressed, increased production and new market entrants eventually stabilized prices and supply. Policymakers are now reviewing the outcomes to design better interventions for future emergencies. Critically evaluate the effectiveness of government interventions such as price ceilings and minimum support prices (MSP) in stabilizing markets during periods of extreme demand or supply shocks. In your assessment, weigh the potential benefits and unintended consequences for both consumers and producers, and recommend improvements to these policies for future crises. (10 Marks)

Ans 2.

Introduction

The COVID-19 pandemic highlighted the vulnerabilities of global markets when confronted with sudden demand and supply shocks. The surge in demand for personal protective equipment (PPE), especially masks, gloves, and sanitizers, led to acute shortages and soaring prices. In response, governments intervened by imposing price ceilings, rationing supplies, subsidizing production, and encouraging domestic manufacturing. These interventions aimed to ensure equitable access, prevent profiteering, and stabilize markets during an unprecedented public

Q3(A) A mid-sized organic dairy company, PurePastures, has been steadily growing its operations over the past five years. Initially, it operated a single processing unit producing 5,000 liters of milk products daily. Recently, it expanded to three processing units in different cities, invested in high-capacity pasteurizers, and negotiated bulk purchase agreements with local farmers, reducing per-unit input costs. Additionally, the local government has invested in better rural roads and cold- chain facilities, making transportation faster and cheaper for all dairy producers in the region.

Analyze the scenario to identify and explain the internal economies of scale and external economies of scale that PurePastures is experiencing. How might these economies impact the company’s cost structure and competitive position in the long run? (5 Marks)

Ans 3a.

Introduction

PurePastures, an organic dairy company, has expanded significantly over the past five years, moving from one to three processing units across different cities. By investing in advanced machinery, bulk purchasing agreements with farmers, and benefiting from improved rural infrastructure, the company has

Q3(B) In the agricultural heartland of Punjab, hundreds of small farmers grow wheat and sell it in a government-regulated mandi. All farmers produce wheat of identical quality, and prices are determined entirely by the prevailing market rate announced daily at the mandi. No single farmer can influence the price, and buyers have full information about quality and prices from all sellers. Entry and exit in wheat farming are relatively easy, and farmers can switch to other crops if market conditions change.Recently, a group of farmers is debating whether they should form a cooperative to collectively brand and market their wheat at a premium price. Some believe this will increase their bargaining power, while others argue that the nature of the wheat market makes such efforts ineffective.

Evaluate whether the wheat market described above meets the conditions of perfect competition. In your answer, identify the key features of perfect competition present in the scenario, and justify whether forming a cooperative would alter the market structure or the farmers’ ability to influence prices. (5 Marks)

Ans 3b.

Introduction

Punjab’s wheat market, characterized by numerous small farmers selling identical produce in government-regulated mandis, reflects many traits of a perfectly competitive market. Farmers are price-takers, buyers have full information about quality and prices, and entry and exit in wheat farming are relatively eas

Organizational Behavior

Dec 2025 Examination

Q1. A multinational IT company recently underwent significant downsizing due to economic pressures, resulting in remaining employees taking on additional responsibilities and longer working hours. Several employees, including team leads, have reported increased stress, declining morale, and symptoms of burnout. The HR manager is tasked with developing a strategy to address these issues and restore a healthy work environment. The company has limited resources but is committed to employee well-being and productivity. Based on the scenario, how should the HR manager apply the Job Demands-Resources (JDR) model to redesign roles and resources in order to prevent employee burnout and improve engagement in the aftermath of a major downsizing event? (10 Marks)

Ans 1.

Introduction

Organizational downsizing, though sometimes necessary for financial survival, often disrupts the balance of work demands and resources. In the given scenario, the multinational IT company has experienced increased workloads, extended hours, and rising stress among employees, leading to symptoms of burnout and declining morale. While financial resources are limited, the company remains committed to sustaining employee well-being and productivity. This makes the Job Demands-Resources (JDR) model a practical framework to address the challenges. By analyzing job demands—such as workload, role ambiguity, and emotional strain—and reinforcing job resources—like autonomy, social support, recognition, and skill development

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Q2. A large retail organization is undergoing a digital transformation, requiring significant changes in processes and employee roles. The CEO has adopted a situational leadership approach, providing directive leadership to less experienced teams and delegating to more mature teams. Despite these efforts, resistance to change persists in some departments, and performance outcomes are mixed. The board is seeking an evaluation of the leadership approach and recommendations for improvement based on contingency and situational leadership theories. Critique the application of contingency and situational leadership theories in managing organizational change during a major digital transformation initiative. Evaluate the leader’s effectiveness in adapting their style to team readiness and contextual demands, and justify alternative approaches where necessary. (10 Marks)

Ans 2.

Introduction

Digital transformation represents one of the most challenging phases for any organization, as it demands not only structural changes in processes but also cultural adaptation among employees. In this case, the retail organization’s CEO has embraced a situational leadership model, providing close direction to inexperienced teams and empowering mature teams with autonomy. While this

Q3(A). A mid-sized enterprise is facing issues with job performance and employee satisfaction. Some employees feel their abilities exceed their current roles, leading to frustration, while others struggle to meet job demands due to skill gaps. The organization wants to ensure a high ability-job fit, maximize productivity, and create opportunities for continuous learning and growth, all while maintaining team harmony and motivation. Design a talent management strategy that optimally matches employees’ intellectual and physical abilities to job roles. (5 Marks)

Ans 3a.

Introduction

Employee satisfaction and job performance are closely linked to the degree of alignment between individual abilities and job requirements. In the mid-sized enterprise under discussion, mismatches are evident: some employees feel underutilized while others face skill deficits. These challenges can lead to disengagement, frustration, and productivity losses if not addressed strategically. To optimize ability-job fit, organizations must design a holistic talent management strategy that

Q3(B).A technology company experiencing rapid expansion is facing challenges in maintaining high employee motivation and aligning individual achievements with organizational objectives. The current reward system is outdated, leading to decreased engagement and innovation. Leadership wants to implement a new reward system that leverages reinforcement strategies and incorporates insights from classical, operant, cognitive, and social learning theories to drive both personal and organizational growth. Design a comprehensive organizational reward system for a rapidly growing technology firm. (5 Marks)

Ans 3b.

Introduction

As technology firms expand rapidly, aligning individual contributions with organizational objectives becomes essential. In this case, outdated reward systems have reduced employee motivation, innovation, and engagement. An effective reward strategy must leverage reinforcement principles and integrate insights from classical, operant, cognitive, and social learning theories. By combining financial and non-financial incentives with recognition, development opportunities, and social reinforcement, leadership can create a culture that encourages sustained performance,

Quantitative Methods – I

Dec 2025 Examination

Q1. A call center receives an average of 4 customer complaints per hour. Past records indicate that complaints arrive independently and follow a Poisson distribution. The center operates from 9 AM to 5 PM with 8 working hours per day.

What is the probability that exactly 3 complaints will be received in a randomly chosen hour?
What is the probability that no complaints will be received in the first hour after opening?
Based on your calculations, explain whether it is unusual for the call center to have zero complaints in any given hour. Use probability values to justify your answer in context (10 Marks)

Ans 1.

Introduction

In quantitative methods, probability distributions play a critical role in understanding uncertain events. Among them, the Poisson distribution is especially useful for modeling the occurrence of discrete events over a fixed time interval when the average rate of occurrence is known and the events happen independently. In the given scenario, the call center receives an average of four customer complaints every hour. This average is stable and independent, making the Poisson distribution the most suitable model to describe the situation. The problem involves finding the probability of receiving

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Q2. A manufacturing company produces ball bearings with diameters that are normally distributed, having a mean diameter of 50 mm and a standard deviation of 0.02 mm. For quality control, any ball bearing with a diameter less than 49.97 mm or greater than 50.03 mm is considered defective.

From a day’s production of 10,000 ball bearings:

Calculate the expected number of defective ball bearings.
Evaluate if the defect rate meets the company’s target of keeping defects below 2%. (10 Marks)

Ans 2.

Introduction

In the field of quality management and quantitative methods, normal distribution plays a vital role in assessing manufacturing performance. When products are produced with slight variations in measurements, the normal distribution provides a way to evaluate how many items fall within acceptable limits and how many are considered defective. In the present scenario, a manufacturing company produces ball bearings with a target diameter of 50 mm and very small deviations around the mean.

Q3 (A). A machine is designed to fill bottles with 500 ml of juice. A sample of 16 bottles has a mean fill of 495 ml and a standard deviation of 8 ml. At the 5% level of significance, apply an appropriate hypothesis test to determine whether the machine is underfilling bottles. Assume the population is normally distributed. (5 Marks)

Ans 3a.

Introduction

In statistical decision-making, hypothesis testing is a crucial method to evaluate whether a process performs according to expectations. When a machine is designed to fill bottles with a specified quantity, minor deviations may occur due to random variations, but consistent underfilling can indicate a systematic issue. In the given case, the machine is expected to fill 500 ml of

Q3(B). A real estate analyst wants to study the relationship between the size of a house (in square meters) and its market price (in Rs. lakhs) using simple linear regression. The following data is collected for 6 houses:

House

Size (X) in sq. m

Price (Y) in Rs. lakhs

140

160

170

180

102

200

110

210

115

Task:

Calculate the regression equation of Y on X.
Using this equation, predict the market price of a house with an area of 190 sq. m. Round all final answers to two decimal places. (5 Marks)

Ans 3b.

Introduction

In real estate analysis, understanding the relationship between property size and its market price is essential for accurate forecasting and decision-making. Statistical tools such as regression analysis provide a structured way to model this relationship based on sample data. In the given scenario, information on six houses is used to study how the size of a house, measured in square meters, influences its market price in lakhs of rupees. The goal is to develop a regression equation and predict the price for