Cost Accounting/Cost and Management Accounting
INTERNAL EXAMINATION: 2025
Sub: Cost Accounting/Cost and Management Accounting
B.Com 4th Semester
Marks: 20
Time: 1 hour
1. Answer the following as directed: (1 × 4 = 4)
i) Variable cost per unit remains constant. (True/False)
ii) Store ledger is maintained in the ________ (Fill in the blanks with appropriate word)
iii) The process costing is not used in one of the following:
A. Chemical
B. Textiles
C. Cement
D. Oil refining
iv) Which method of valuing materials is suitable in times of rising prices?
A. LIFO
B. FIFO
C. HIFO
D. FILO
2. Answer the following (Any Two): (2 × 3 = 6)
a) Write the meaning of Economic Order Quantity?
b) State two objectives of the cost accounting.
c) Write two differences between bin card and store ledger.
d) What is Labour Turnover?
3. Answer any one of the following:
a) From the following information, you are required to prepare a statement of cost sheet: (10)
- Raw materials: Rs. 2,00,000
- Direct labour: Rs. 1,00,000
- Machine hour rate: Rs. 50
- Machine hour worked: 900 hours
- Administrative Overheads: 20% of works cost
- Selling overhead: Rs. 5 per unit
- Units produced: 17,100 units
- Units sold: 16,000 units @ Rs. 40 per unit
b) i) Calculate the earnings of a worker for the month of Jan, 2024 from the following under Halsey and Rowan Plan: (5)
- Standard time to workers: 50 hours
- Wages rate per hour: Rs. 3
- Actual time taken: 42 hours
ii) State the advantages of Cost Accounting? (5)
c) Write short notes on the following: (10)
i) Economic Order Quantity (EOQ)
ii) ABC analysis
iii) Element of Cost
iv) Motion study.
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Fundamentals of Financial Management
B.COM 4th SEMESTER
SESSIONAL EXAMINATION 2024
SUBJECT: FUNDAMENTALS OF FINANCIAL MANAGEMENT
Full marks: 20
Time: 1 hour
1. Answer as directed: (1 × 4 = 4)
a) Time value of money received today is greater than the value of money received after a certain period. (State true or false)
b) Under Profitability Index, project is accepted when Profitability Index is lower than 1. (State true or false)
c) State the full form of CAPM.
d) Capital budgeting is a part of (Choose the answer from the options):
A. Investment decision making
B. Dividend decision making
C. Financing decision making
D. Working capital decision making
2. Answer any three questions: (2 × 3 = 6)
a) What do you mean by time value of money?
b) State two disadvantages of payback period of money.
c) State two advantages of ARR.
d) State the two techniques of adjusting time value of money.
e) State any two techniques for measurement of risk.
f) State two limitations of Capital Asset Pricing Model.
3. Answer any one question: (10 × 1 = 10)
a) Explain the objectives of financial management along with its advantages and disadvantages.
b) A company is paying Rs. 26 per share and required rate of return is 15%. Calculate the value of shares under two situations: (5 + 5 = 10)
A. The dividends are not expected to grow.
B. The dividends are expected to grow perpetually at a rate of 9%.
c) A company is considering to purchase one of the two computers, the details of which are given below:
Cost of Computer A and Computer B is Rs. 55,000 each. Calculate for both the computers:
I. Net Present Value.
II. Profitability Index
III. Suggest which one should be purchased by the management of the company.
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Consumer Relationship Management
Sessional Examination 2025 (Even Semester)
B.Com 4th Semester
Subject: Consumer Relationship Management
Time: 1 hour
Full marks: 20
1. State whether true or false: (1 × 4 = 4)
a) CRM is about acquiring, retaining, and partnering with customers.
b) CRM does not need any customer information system.
c) For consumers, price is the sacrifice of purchasing power, while it is the revenue for sellers.
d) Total care programs are particularly common in industries like healthcare, technology, automotive services, and financial services.
2. Answer briefly any three: (2 × 3 = 6)
a) What do you understand by customer care plan?
b) What do you mean by the term 'relationship-based pricing'?
c) What do you understand by CRM?
d) What are the different types of CRM?
e) What is cost-based pricing?
f) State two advantages of competitive pricing.
3. Answer any two: (5 × 2 = 10)
a) State the significance of CRM.
b) Briefly state the strategies for building relationship in CRM.
c) State the relationship-based pricing schemes?
d) Write a note on total care program.
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Retail Management
Sessional Examination'2025
Class: B.Com 4th Semester
Sub: Retail Management
Time: 1 Hour
Marks: 20
1. i. Retailing creates (Choose the correct option):
a. Time utility.
b. Place utility.
c. Ownership utility.
d. All of these.
ii. Retailer sells goods in (Choose the correct option):
a. Large quantities.
b. Small quantities.
c. Both a and b.
d. None of these.
iii. The process by which a retailer attempts to offer the right quantity of the right merchandise in the right place at the right time and meet the company's financial goal is known as:
e. Procurement
f. Distribution
g. Sales
h. Merchandise management.
iv. The oldest form of retail trade is 'barter system'. (Mention whether true or false)
2. Why retailing is so important to the society? Discuss. (5)
3. Explain the major functions of retailing. (5)
4. What are the various tasks of retailing? Explain. (5)
5. Write about the various store and non-store retailing. (5)
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B.A. 4th Semester (AEC-200-299)
KALIABOR COLLEGE
Sessional Examination, 2025
B.A. 4th Semester
Paper Code: AEC-200-299
Total Marks: 20
Time: 1 Hour
১/ লিখন কলাত স্বচ্ছতা কি?
২/ শব্দ কাক বোলে?
৩/ সাহিত্যৰ দৃষ্টিত মিতব্যয়িতা কি?
৪/ শব্দৰ ভাগ দুটাৰ নাম কি কি?
৫/ ভাষা শিক্ষশত লিখনৰ দক্ষতা সম্পর্কে চমু আভাস দিয়া।
৬/ বৰ্ণ আৰু আখৰ জোঁটনি সমস্যাৰ কাৰক সম্পর্কে চমুকৈ আলোচনা কৰা। ১০
অথবা,
শিক্ষাৰ ক্ষেত্ৰত লিখনৰ প্ৰয়োজনীয়তা কিমান বুলি ভাবা- আলোচনা আগবঢ়োৱা।
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English Communication II (AEC)
SESSIONAL EXAMINATION 2025
BA 4th Semester (FYUGP)
Paper: English Communication II (AEC)
Full marks: 20
Time: 1 hour
(Reading)
1. Read the following passage carefully and answer the questions that follow:
In 1889, the fifth session of the Indian National Congress was held in Mumbai. Leaders from all over the country were in the packed hall.
A bright-eyed pretty young lady with a glowing, intelligent face rose to address the gathering. It was unprecedented.
There were no loudspeakers and people at the back could not hear her. They started surging forward. "Brothers, excuse me, my voice cannot reach you. But I am not surprised. For centuries, did you ever try to listen to the voice of a woman? Did you give her the strength to make her voice audible to you?" The delegates had no answer.
There was more to come from the courageous young lady known as Pandita Ramabai. Till that day women hardly ever attended Congress sessions. It was Pandita Ramabai’s effort that resulted in nine women delegates attending the 1889 session of the Congress.
She was not content to be a dumb delegate. She made a forceful speech on the resolution about the practice of cutting off the hair of widowed women. "You men are demanding the right of representation in British Parliament, so that you can voice the opinion of Indians. You have been crying hoarse in this very pandal for freedom of expression. Then why don’t you give the same freedom to women in your families? Why do you force a woman to become ugly and dependent as soon as she becomes a widow? Does a widower ever do that? He has the freedom to do whatever he wants. Then why not the women?"
One can say that Pandita Ramabai led the foundation of the movement of women’s liberation in India.
Ramabai never minced words. She had the courage of her conviction and stood by it. She had inherited this courage to defy social injustice from her parents, Pandit Anandshastri Dongre and Laxmibai Dongre.
Anandshastri was a great scholar. He defied society and taught Sanskrit to his wife and two daughters. "There is nothing in shastras which prohibits women from learning Sanskrit," he maintained, and proved his contention by giving more than three hundred references. But the orthodox scholars were not convinced. They ostracized him. Anandshastri did not care. He established his ashram in the wilderness of Gangamul in Andhra Pradesh. His generosity and the unscrupulous behavior of his elder son-in-law deprived him of all his assets. He was forced to live the life of a nomad, reciting and interpreting Puranas, Bhagawats, and other holy books to people. The family survived on whatever little cash or grain offered by the audience.
Ramabai wrote:
"Two-thirds of the audience consisted of women who never go empty-handed to a discourse. They always offer something to deity as well as to the Kirtankar or Kathakar. Men just ring the bell and do namaskar. Thus, half of the expenditure of those temples is met by the generosity of women. Even then, these priests and so-called scholars consider women as obstacles in pursuit of knowledge. They deny women the right to learn. How ungrateful: what injustice!"
The family traveled around for sixteen years and that helped to broaden Ramabai’s outlook.
Right from childhood, she could not stand injustice. One day, she tried to save a little girl of nine from being burnt with the dead body of her husband. "If a woman has to burn and become sati, does man become sata after his wife’s death?" She asked indignantly. The young girl’s mother had no answer and simply said: "It is man’s world. They make laws: women have to obey." "Why do women tolerate such laws?" countered Ramabai. "When I grow up, I will fight against these laws." And fight she did against every type of exploitation by men.
1.1 Answer the following questions:
I. Which session of the Indian National Congress was held in Mumbai in 1889? (1)
II. How many women delegates attended the 1889 session of the Indian National Congress? (1)
III. Who, according to the passage, laid the foundation of the women’s liberation movement in India? (1)
IV. How did Anandshastri defy the society? (2)
V. "They ostracized him" (Para 9)
(a) Who are ‘they’ referred to here? (1)
(b) Explain the meaning of the sentence. (1)
VI. Which incident made Ramabai fight against every type of exploitation of women by men? (2)
VII. Find words from the passage which mean the same as: Unable to speak (Para 6) (1)
2. (a) Write a formal letter to Lenovo complaining about a defective laptop you bought recently. (10)
Or
(b) Write a letter of appreciation to TATA Group of company for helping the flood-affected people in Assam by providing them food and important commodities. (10)
Final Words
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