COST AND MANAGEMENT ACCOUNTING
Sessional Examination-2025
B.Com 4th Semester
MAJOR 7 FINANCE)
Full Marks: 40
Time: 2 hours
1. State whether the following statements are true or false any five. 5 x 1 = 5
- i) Cost unit is different from Cost Centre.
- ii) All costs are Controllable.
- iii) Wast can be realized but scrap cannot be realised.
- iv) Time booking is the same as time keeping.
- v) Fixed Cost is not affected by the volume of output.
- vi) Financial statements are only interim reports.
- vii) Marginal costing and direct costing are the same.
- viii) Flexible budgets change with the level of activities.
- ix) Standard cost and estimated cost are same.
- x) Standard cost are pre-determined costs.
2. Answer any five from the following: 5 x 2 = 10
- A) What is cost Accounting?
- ii) What is cost sheet?
- iii) What do you mean by idle time?
- iv) What do you understand by overhead cost.
- A) Mention two objectives of Management Accounting.
- vi) What is Absorption costing.
- vii) Define Budget.
- viii) What is meant by standard costing?
3. Answer any three from the following:
3 x 5 = 15
- A) Write five differences between Cost Accounting and financial Accounting.
- ii) From the following information find out economic order quantity.
Annual consumption 8000 kg
Cost of placing an order Rs. 50
Cost per unit Rs. 40
Storage and carrying cost 8% of average inventory.
- iii) What is mean by incentive wage plan.
- A) Mention five function of management Accounting.
- v) What is break-even point?
- vi) What is Cash budget?
4. Answer any one from the following: 1 x 10 = 10
- i) What are the advantages of standard costing?
- ii) What are the characteristics of marginal costing?
- iii) What is ABC Analysis and what are its advantages?
- iv) Prepare a Cost sheet from the following information.
Total production in 2023: 5000 Tonne
Cost of Raw material: 20,00,000/-
Carriage inwards: 2,00,000/-
Direct wages: 20,00,000/-
Indirect wages in factory): 60,000/-
Office expenses: 10,00,000/-
Public relations expenses: 50,000/-
Expenses on testing lab: 60,000/-
Selling overheads: 10,00,000/-
Salary of managing directors: 50,000/-
Salary of works manager: 10,00,000/-
Payment of income tax: 50,000/-
Dividend: 40,000/-
A profit margin of 50% on Cost is provided.
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FUNDAMENTALS OF FINANCIAL MANAGEMENT
Sessional Examination-2025
B.Com 4th Semester
Full Marks: 40
Time: 2 hours
1. Answer the following questions as directed: 5 x 1 = 5
- 1. What is the primary objective of financial management?
a) Profit maximization
b) Revenue maximization
c) Wealth maximization
d) Cost minimization
2. The traditional view of financial management primarily focus on:
a) Risk management
b) Profit maximization
c) Wealth maximization
d) Stake holder welfare can be calculated using-
a) Discounting technique
b) Compounding technique
c) Annuity method
d) Depreciation method
4. The job of finance manager is confined to
a) Raising of funds
b) Management of cash
c) Raising of funds and their effective Utilisation.
- 5. Investment decision is a part of ______ decisions fill up the blanks with one word)
2. Answer the following question any three: 5 x 3 = 15
- A) What is the meaning of "Financial Management" and why is it important?
- B) What are the primary objectives of financial management?
- C) Write the importance of working capital.
- D) Discuss the major components of Financial Management.
3. Answer the following question any two: 10 x 2 = 20
- A) Explain the importance of Financial Management.
- B) Discuss the characteristics of profit maximization goal.
- C) Explain the Determinants of Dividend policy.
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INSURANCE MAJOR)
Sessional Examination-2025
B.Com 4th Semester
Full Marks: 40
Time: 2 hours
1. Answer the following questions: 1 x 5 = 5
- A) Define Insurance.
- B) General Insurance is a Contract of indemnity. This statement is True or False
- C) Life insurance is an Agreement made between Insured and ______ Fill in blanks)
- D) What is Fire Insurance?
- E) Life Insurance was nationalised in the year 1956/1972.
2. What are the various Importance of Insurance? 5
3. What are the characteristics of Fire Insurance? 5
Or
Which risks are not covered under Fire Insurance policies. 5
4. What are the various procedure of effecting of life insurance policy? 10
Or
Write down the procedure of effecting of Fire insurance policy. 10
5. Write the Rights and duties of Insurance Agent. 10
Or
What are the various types of Insurance. Discuss. 10
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AEC: Art of Writing
Sessional Examination-2025
BA/B.Com 4th Semester FYUGP
Full Marks: 20
Time: 1 hour
১) যিকোনো পাঁচটা প্ৰশ্নৰ উত্তৰ দিয়াঃ 1x5
ক) 'Syntax' শব্দটো গ্ৰীক ভাষাৰ কি শব্দৰ পৰা আহিছে?
খ) লিখন কলাত গুৰুত্ব দিবলগীয়া এটা দিশ উল্লেখ কৰা।
গ) জটিল বা মিশ্র বাক্য কাক বোলে?
ঘ) লিখন কলা কি?
৬) সাহিত্যত থকা নৱৰস কি কি?
২) চমুটোকা লিখাঃ (যিকোনো এটা) 1x5
ক) লিখনৰ কৌশল
খ) বাক্যৰ আসক্তি
গ) নিকটস্থ অংগ
৩) বাক্য গঠনৰ বিশ্লেষণ সম্পর্কে আলোচনা কৰা।
অথবা
৪) বাক্যৰ সংজ্ঞা লিখি ইয়াৰ প্ৰকাৰসমূহ আলোচনা কৰা। 10
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FINANCIAL MARKET OPERATION
Sessional Examination-2025
B.Com 4th Semester Major-5)
Full Marks: 40
Time: 2 hours
1. Answer the following questions: 1 x 5 = 5
- a) Define the term Financial System.
- b) What is Capital Market?
- c) Money Market deals with long term securities. This statement is True or False)
- d) Secondary Market is also known as ______ Market.
- e) Money market provides ______ capital.
2. Answer any three: 5 x 3 = 15
- a) Discuss the features of Financial system.
- b) Discuss the factors that traded in Money Market.
- c) Discuss the components of IFS.
- d) Write a short note on REPO.
3. Write the following any two): 10 x 2 = 20
- a) Write the differences between Money Market and Capital Market.
Or
Write differences between primary market and secondary markets.
b) Discuss the factors to consider before investing in money market funds in India.
Or
Write a short note on OTCEI.
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ENGLISH
Sessional Examination-2025
BA, B.Com, BCA 4th Semester
Paper: AEC English Communication)
Full Marks: 20
Time: 1 hour
Comprehension:
[I should like to 'feature' in this connection my friend, the polite conductor. By this discriminating title, I do not intend to suggest a rebuke to conductors generally. On the contrary, I am disposed to think that there are few classes of men who come through the ordeal of a very trying calling better than bus conductors do. Here and there you will meet an unpleasant specimen who regards the passengers as his natural enemies - as creatures whose chief purpose on the bus is to cheat him, and who can only be kept reasonably honest by a loud voice and an aggressive manner. But this type is rare - rarer than it used to be. I fancy the public owes much to the Underground Railway Company, which also runs the buses, for insisting on a certain standard of civility in its servants and taking care that that standard is observed. In doing this is not any makes things pleasant for the travelling public, but performs an important social service.]
1. Answer each of the following questions:
- i) What does the author call the conductor in the passage? 1
- ii) What kind of passengers, does the unpleasant conductor think, has to deal with? 1
- iii) Which company that runs the bus is mentioned in the passage? 1
- iv) What is the meaning of the word "contrary" in the passage? How does the unpleasant conductor believe the cheating passengers can be controlled? 2
- v) The author believes that all bus conductors are rude and unpleasant. true/false. 1
- vi) Why does the author praise the bus conductors despite their difficult job? 2
- vii) What does the author say about the role of the Underground Railway Company? 2
2. Write a short report 100-120 words) on the "College Week Celebration" at your college. Include details about the various events, student participation, and the overall atmosphere of the celebration. 5
3. Write a letter to your college principal requesting leave of absence for three days due to health reasons. Mention your illness, the duration of leave, and a request for consideration. 5
Or
Write a letter to your friend describing your recent trip to the historic town Sivsagar. 5
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Final Words
Thank you for checking out our post on the Paschim Guwahati Mahavidyalaya FYUGP B.Com 4th Semester All Major Sessional Examination Question Papers 2025. We hope these resources help you ace your exams! Stay tuned for more updates, and happy studying! Best Wishes!
