K.C. Das Commerce College B.Com 4th Semester Sessional Examination Question Papers 2025
Cost and Management Accounting
Time: 1 hour
Full Marks: 20
1. Answer any four from the following: (5 × 4 = 20)
(a) Briefly explain the reasons for classification of material.
(b) Mention various techniques of material control.
(c) State five distinctions between Financial Accounting and Cost Accounting.
(d) What are the tools of Labour Cost Control?
(e) Write five distinctions between Direct Labour Cost and Indirect Labour Cost.
(f) From the following information calculate Economic Order Quantity (EOQ):
- Annual consumption of materials (Units): 1,00,000
- Cost of placing one order: ₹50
- Cost per unit of material: ₹20
- Storage and Carrying Cost: 8% of average inventory value.
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Industrial Relations
Time: 1 hour
Full Marks: 20
1. _______reduces industrial disputes among various parties. 1
2. The minimum number of persons required to register a trade union is ______.
3. What is Industrial Relation?
4. What are the Functions of a trade union. 2
5. Discuss the growth of trade union movement in India? 5
or
What does the Sociological Approach mention in the Industrial relation?
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Labour Law
Time: 1 hour
Full Marks: 20
Answer the following questions:
1. In which year did the Factories Act come into force? (1 mark)
2. Trade Union Act, 1926 applies to registered trade unions and extends to the whole of India excluding Jammu and Kashmir. (True/False) (1 mark)
3. When did the Industrial Dispute Act come into operation? (1 mark)
4. Define 'Trade Union' as per The Trade Union Act. (2 marks)
5. Discuss the main Provisions on Safety as per Factories Act, 1948. (5 marks)
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Fundamentals of Financial Management
Time: 1 hour
Full Marks: 20
Answer any two questions from the following: (10 × 2 = 20)
1. Profit maximisation and wealth maximisation stand for two approaches of Financial Management. Discuss.
2. State the different functions of financial management.
3. Describe the Traditional Methods of Capital Budgeting along with their merits and demerits.
4. Define the term Risk. Explain different types of risks associated with investment.
5. Calculate the Pay-Back Period of the following two alternatives:
- Cost:
- Project X: ₹1,00,000
- Project Y: ₹1,00,000
- Cash Flows:
Also comment which alternative is more acceptable.
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Cost Accounting (Major)
Time: 1 hour
Full Marks: 20
Answer the following questions (any four):
1. What is cost accounting? Explain any four objectives of cost accounting.
2. Define the term 'Costing' What are the elements of costs. Explain. 1+4=5
3. What is material Control? Explain any one of the techniues of material control.
4. Write five differences between Financial Accounting and Cost Accounting. 5
5 White manufacture and sell 'Dirt Buster'. Following details are available for the year ending on 31/03/2024 : 5
Prepare Cost statement showing cost of production per unit and Profit:
- Direct Materials: ₹12,30,000
- Direct Wages: ₹8,00,000
- Factory expenses: 25% of prime cost
- Administrative expenses: 20% of factory cost
- Selling & distribution expenses: ₹300 per unit
- Opening stock of finished goods: 100 units at ₹2,53,750
- Closing stock of finished goods: 80 units
- Number of units sold during the period: 1,220 units at ₹4,000 per unit.
6. Following information relating to a types of raw material is available: 3+2=5
Annual demand 9,600 units
Unit Price 10.00 per unit
Ordering Cost per order 16.00
Storage Cost 12% per annum
Lead time : Half month
Calculate EOQ and Total Investory Cost in respect of the particular material.
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Advanced Corporate Accounting
Time: 1 hour
Full Marks: 20
Answer the following (any two): (2 × 10 = 20)
1. Describe the procedure of recording for accounting for investment in fixed income bearing securities.
2. Give a proforma of Liquidator’s Final Statement of Account. At what stage of liquidation is it prepared?
3. ABC Co. Ltd went into voluntary liquidation having the following liabilities:
(a) Unsecured creditors: ₹85,000
(b) Secured creditors: ₹58,000 (realizable value of securities ₹65,000)
(c) Preferential creditors: ₹15,000
(d) 8% Debenture having a floating charge on the assets: ₹18,000
(e) Interest on debenture: ₹560
(f) Municipal tax payable: ₹70
- Liquidator’s out-of-pocket expenses: ₹400
- The liquidator is entitled to a remuneration of 5% on the assets realized and 3% on the amount distributed to unsecured creditors.
- Assets realized: ₹85,000 (excludes securities held by secured creditors).
Prepare Liquidator’s Final Statement of Account.
4. Mr. A furnishes the following details relating to holding of Debenture of ₹100/- each of TATA Ltd. held as current assets on 1/1/24 It is the policy of the company to pay interest on 30th Sept. and 31th March every year.
- 1/3/24: Purchase 100 Debentures @ ₹98/- (ex-interest)
- 1/7/24: Sold 200 Debentures @ ₹100/- (ex-interest)
- 1/10/24: Purchase 50 Debentures @ ₹98 (cum-interest)
- 1/11/24: Sold 200 Debentures @ ₹99/- (ex-interest)
- Brokerage charges: 1% on each transaction.
- Mr. A closed books on 31st Dec every year.
- On 31/12/24, Market Value of Debenture: ₹99.
Prepare Investment Account under FIFO method.
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Insurance
Time: 1 hour
Full Marks: 20
Answer any two questions from the following: (10 × 2 = 20)
1. Explain the principles of Insurance. (10 marks)
2. Describe the process for taking a life insurance policy. (10 marks)
3. Describe the rights and duties of an agent. (5 + 5 = 10 marks)
4. Write short notes (any two): (5 × 2 = 10)
(i) Nomination
(ii) Insurance vs. Wagering agreements
(iii) Bancassurance
(iv) Surrender Value
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Financial Market Operations
Time: 1 hour
Full Marks: 20
Answer any two questions from the following: (10 × 2 = 20)
1. Describe briefly about the Money Market Constituents. (10 marks)
2. Explain the different types of Bonds issued under Debt Market. (10 marks)
3. Discuss the functions of Stock Market. (10 marks)
4. Explain briefly the steps to be followed for trading in securities in Stock Market. (10 marks)
5. Write short notes on: (10 marks)
(a) Depository
(b) B.S.E
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Retail Management (Marketing Major)
Time: 1 hour
Full Marks: 20
1. Answer the questions as directed: (1 × 2 = 2)
(i) External retail environment includes which one of the following?
(a) Demographic Forces
(b) Economic Forces
(c) Socio-Cultural Forces
(d) All of the above
(Choose the correct option)
(ii) What is retailing?
2. Answer the following questions: (2 × 4 = 8)
(a) State two characteristics of retail marketing.
(b) What is the role of a retailer?
(c) State the importance of retailing.
(d) State any two factors affecting high retail growth in India.
3. Answer any two questions from the following: (5 × 2 = 10)
(a) Write in brief about the Natural Selection Theory of retail.
(b) Write a short note on globalization of retailing.
(c) Briefly explain the Wheel of Retailing.
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Customer Relationship Management (Marketing Major)
Time: 1 hour
Full Marks: 20
1. Choose the correct answer: (1 × 4 = 4)
(a) Which of the following begins with identifying and capturing potential customers by establishing a dialogue with the customer?
(i) Customer Differentiation
(ii) Customer Acquisition
(iii) Customer Extension
(iv) Customer Demographics
(b) Which is the feature of Customer Relationship Management?
(i) Process
(ii) Strategy
(iii) Customer Satisfaction
(iv) All of the above
(c) Cost price includes:
(i) Cost of raw materials
(ii) Labour cost
(iii) Transportation cost
(iv) All of the above
(d) Acquisition is a continuous process of CRM. (True/False)
2. Answer the following: (2 × 3 = 6)
(i) What is customer retention?
(ii) State two limitations of Customer Relationship Management.
(iii) What are the different types of print media?
3. Answer any two: (5 × 2 = 10)
(i) State the difference between customer acquisition and customer relation.
(ii) What are the different stages of the Total Care Programme?
(iii) What is relationship-based pricing? Mention three benefits of relationship-based pricing.
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Final Words
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