Bongaigaon College B.Com 4th Sem. 2025 Sessional Question Papers – All Major Subjects NEP FYUGP

In this post, we have provided the sessional examination question papers for all subjects of the FYUGP B.Com 4th Semester at Bongaigaon College under the BCom 4th Semester Curriculum. This GU FYUGP BCom 4th Semester Sessional Question Paper 2025 Cover All Major Subjects like Accountancy Major, Finance Major, HRM Major and Marketing Management Major under Bongaigaon University.

Fundamentals of Financial Management

Time: 1 hour  

Full Marks: 20

1. Answer as directed: (1 × 3 = 3)  

 a. Profit maximization ignores risk and uncertainty. (State "True" or "False")  

  b. When should a project be accepted under Profitability Index (PI)?  

      i. PI > 1  

      ii. PI < 1  

      iii. PI = 0  

      iv. None of the above  

      (Choose the correct answer)  

c. What is a bond?

2. What is financial management? (2 marks)

3. Discuss the profit maximization objective of financial management. (5 marks)  

   OR  

Write a short note on CAPM.

4. From the following information, calculate Net Present Value (NPV) and suggest which of the projects should be accepted assuming a discount rate @ 10%. (Present value factor @ 10% is 0.909, 0.826, 0.751, 0.683, 0.621 respectively) (10 marks)  

Particulars	Project X	Project Y
Initial Investment	Rs 20,000	Rs 30,000
Estimated Life	5 years	5 years
Scrap Value	Rs 1,000	Rs 2,000
Profits before Depreciation and After Tax
Year 1	Rs 5,000	Rs 20,000
Year 2	Rs 10,000	Rs 10,000
Year 3	Rs 10,000	Rs 5,000
Year 4	Rs 3,000	Rs 3,000
Year 5	Rs 2,000	Rs 2,000

   

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Labor Laws

Full Marks: 20

1. Answer any five from the following questions: (5 × 2 = 10)  

 a. Define Factories Act 1948.  

 b. What is gratuity?  

c. What are the laws relating to working conditions?  

d. Mention any two types of labour legislation.  

e. Name any two documents required for contract labour license.  

f. What is the responsibility of the contractor?  

g. Define Labour law.

2. Answer any two from the following questions: (2 × 5 = 10)  

a. What are the objectives of Payment of Wages Act?  

b. Discuss the provisions relating to employment of children under the Factories Act 1948.  

c. What are the objectives of Minimum Wages Act 1948?  

d. Discuss the health and cleanliness measures under Factories Act 1948.

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Cost and Management Accounting

Time: 1 hour  

Full Marks: 20

1. Answer as directed: (1 × 3 = 3)  

   a. Material is the first element of cost. (State "True" or "False")  

  b. Name the costing unit of Cement industry.  

   c. Define sunk cost.

2. What is cost sheet? (2 marks)

3. Write a short note on ABC analysis. (5 marks)  

   OR  

  Write a short note on VED analysis.

4. From the following information, prepare a cost sheet. (10 marks)  

   Stock of materials on 1st January 2025: Rs 20,000  

   Purchase of raw materials in January 2025: Rs 5,50,000  

   Stock of finished goods on 1st January 2025: Rs 25,000  

   Productive Wages: Rs 2,50,000  

   Finished goods sold: Rs 12,00,000  

   Work overhead charges: Rs 75,000  

   Office and general expenses: Rs 50,000  

   Stock of materials on 31st January 2025: Rs 70,000  

   Stock of finished goods on 31st January 2025: Rs 30,000  

   Selling and distribution expenses: Rs 3,00,000  

   Sales: Rs 12,00,000  

   OR  

Discuss the steps essential for installation of costing system.

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Industrial Relation

Full Marks: 20

1. Answer any five from the following questions: (5 × 2 = 10)  

   a. Define industrial relation.  

  b. What do you understand by National Commission on Labour?  

   c. Define employment trends.  

   d. What is private sector?  

   e. Define industrial disputes.  

   f. Name two different types of relations.  

   g. Define employee.

2. Answer any two from the following questions: (2 × 5 = 10)  

a. Differentiate between relation manager and industrial relation.  

b. Explain the different players in industrial relation.  

c. What are different approaches of Industrial Relation?  

d. Discuss the functions to be performed by industrial relation manager.

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