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All Subjects (2023-24)

The document outlines examination papers for B.Com (Hons.) Semester-VI for various subjects including Financial Analysis, Goods and Services Tax Act, Customs Acts, Principles of Insurance, and Financial Markets in India. Each paper contains questions that require students to analyze financial statements, discuss GST provisions, explain insurance concepts, and evaluate financial markets. The examination is structured to assess students' understanding of key concepts and their application in real-world scenarios.

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5 views24 pages

All Subjects (2023-24)

The document outlines examination papers for B.Com (Hons.) Semester-VI for various subjects including Financial Analysis, Goods and Services Tax Act, Customs Acts, Principles of Insurance, and Financial Markets in India. Each paper contains questions that require students to analyze financial statements, discuss GST provisions, explain insurance concepts, and evaluate financial markets. The examination is structured to assess students' understanding of key concepts and their application in real-world scenarios.

Uploaded by

sameer
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF or read online on Scribd
Total Printed Pages :8] [ Rott No... Q-20Q2-LM SS er 73746 B. Com. (Hons.) Semester-VI Examination, 2023-24 COMMERCE Paper : BCH-321 (Financial Analysis) Time : Three Hours | (Full Marks :70 [ Write your Roll No. at the top immediately on the receipt of this question paper.) equal marks. ant edt & sae wh eB ols aT EL 4. What do you understand by analysis and interpretation of financial statements ? Also give in brief the various sources of information which could be used for analysis and interpretation of financial statements. pres Reet & Rr Peet st eT F Pda Rect & Peeet oe fader A wget & wer Te fairest get ad day 3 aa ' oR weet Write a critical note revealing the importance of statement analysis for the successful survival in the present highly competitive P.T.0. 73748 3. The following extract ba anion Ltd are supplied to YOU 10 Prepare 2 Statement oF changes in Working Capital and Fund Flow lances from the books of Debit | Year End Year Ena| | mee) wie | Credit Balance | Year End | Year End wre [wee | owes | 409000] 550000}Land and) 400000) 43000) lauding share Capit sn fo soawe|Piant —&| 3.80000) sono} IMachinery tom oe me | Stock | 200,000) 1,70,00 Debio rae aaswolcaninvind| Samad sua} | 250000 | | vata canon) tt [aa jus Following additional information i also supped reenter Geert ovat au et & (@ Depreciation on Plant & Machinery during the year, 2016 2000 cet 2016 & rer eet ae te HL (i) Dividend paid during the year 2016 sd 2016% fa eri wg (G8) Provision for tax charged toP & L A/C ofthe year 2016 Rs 25,500 cab 20168 are enh Be eT P.T.0. ‘es, 20,000 (s) 73746 {Gv) During the year 2016, a piece of Land bearing the book value of Rs. 50,000 was sold for Rs, 80,000. sak 2016 & ery of aT HTH GREE 0 50,000 «9, 38 Fe 80000 Re 7H oR sre Differentiate between funds from operation and cash from operation. How is cash from operation calculated ? daar a ae ott dues ee & ae strc She aiererr & Bog A ore Ha a ome B ? ‘What is financial forecasting ? How isit done ? seer gafgara er 2 we BS Rt te? oR Sa What is projected income statement 7 How and why is it prepared ? ster r,s et 7 me oe fe Pet oe B? (6) 73748 Calculate the value of goodwill on the basis of ‘capitalization of super profit, The following ‘ntormation i supplied to you Fear & roe Some Te walt THT SE are Rote ra Tea eh (0), Capital Employed inthe begining of the year 2023 §0,00,000 ef 2023 % seen et (W) Standard Rate of Return of the industry 20% ie are Tea = (©) Past five years profit of the company are a follows orrht as Fa che are gu TT HE: Valgyye tebe) ER ph inbpis ke gpblpp 2 a _Aaeyaraos Kurediato> Jo TPAOWAE juounnodde oy Sune] worstaoid ay) Ayauiq ssnostp Ost® pue yuaUTayes nq wreydxa ,:Aredo> jo spurt PUP soko ‘sre pue opamp jo aoard Now & “que Aias ax0Ul St Areyarnas Wy. “bh iq uum sie ise Hp DBE Le +syeUr qenibo dares suonsonb rv “Suonsenb 1? samsuy :310N ae [uodnd wopasanb sya fo 4}9294 ayy uo Ryayoyparuuey doy ayg 3¥ ON [190 anoh a4M J} Tew [santo 204i UAL (eanoeid 1112101998) eze-Ho : ded aOuSINWOD pe-ez0z ‘UOHeUIWeXS IA- a}S9WOS (‘suoH) WOd “a “ON 1108] hare certificate. Distinguish between a share and a share warrant. aH afta ait) sie saeLe mT sie sera 3 war ore ere A 3. Critically examine the concept of dividend and its legal provisions. Sev on at reat a otters her if oR sre Discuss the rights and duties of auditor EB ora oe aT a ante ARR, es, agenda, minutes and spanies Act, 2013 ? 3 arate bats on a a, atest, Got she sort & te 8 sa aoa #7 oR oe ‘Write a short note on secretarial audit dra ean he ers eet ft Total Printed Pages :8 } TRolt No. B. Com. (Hons.) Semester-VI Examination, 2023-24 COMMERCE Paper : BCH-322 (Goods and Services Tax Act and Customs Acts) ime : Three Hours } [Full Marks :70 [ Write your Roll No. at the top immediately on the receipt of this question paper.] Note: Answer all questions. All questions carry equal marks, we rel & soe hw weit STAT ais 8 1. "GST is a path breaking indirect tax reform which will create a common national market.” In light of this statement explain the benefits of GST to different people and the structure of GST. “chemd wa aya sme at gat 8 te war TAT ara San etm” se war crete F fat at fee steed & ane oe stent a car are oR Fe Explain in detail the concept of Supply as per section 7 ‘of the CGST Act. How is the tax liability computed for rar8 Ot ct se mT 7 FSET aT a et et a ae Be ong BR x ? ae | 3161 rent eran Bo oe B Exchange rate notified by CBIC 00 23-12.231 §< oy : xchange rate notified by RB on 2412-2318 = 2 Discus the provisions of Registration for folowing prseterinrin's pers Basie customs duty 10% Proves ater @ fare eoheT & sraMTT Ge wre se Social Welfare Charge 10% (a) Whose Aggregate turnover is more than 40 lakhs | IGsr 129 fara ga chahee 40 are & sas Bh Asceriain the assessable value and the amount of duty (0) Casual Taxable person payable by Me. Prahalad aeons wea aA 2312.23 8% emt, Rarer 8 AE we at oe A wre ae 2% oueEG & aes econ a fee (©) Non Resident afer “wane HF GANA BUS 10,000 (a) In case of Transfer of business 3 crate 4D si S eI T Ma a gE ers, rae ener aa ‘fen, sate he ten ge A as $2000 : a rs 1,000 i rer eat ret or SAE Go 34.000 Particulars relating to import of product Z by Mr 22.03 8) een ef ABE 1S = Het Prahalad on 23-12-23 fom Antwerp, Belgium to the ; at a Chennai airport are given hereunder : eeefet ag 125 3 ok Pa. ss ‘i Bo 6450 FOB value ofthe Produict $10,000 Cost of transport, loading, unloading and handling aK TU charges associated with the delivery of the imported WH FEIT GTI .g00ds to the place of importation $ 2,000 Insurance $ 1,000 | meITE 12% ee al Unloading charges at Chennai airport Rs. 34,000 ae a we wet aT, (2) 7376 3. A dealer in Rajasthan entered a contract with supplier in Haryana for the delivery of a machine along with accessories. From the following information letermine the total amount of GST payable 1. Machinery cost excluding taxes Re. 8,00,000 2. Installation charges charged separately Rs. 60,000 Secondary packing charges Rs.1,60,000 selling expenses Rs, 20000 Design charges paid by the buyer Rs. 2000 Cost of Material supplied by the buyer free of charge Rs. 10,000 7. Pre delivery inspection charges Rs. 4.000 8. Loading and handling charges within factory Rs. 10,000 Other Information : Cash discount@ 5% on price of machinery. Trade Discount@10% Bought out accessories supplied along with machinery valued@ 10,000. GST rate is 18% 73761 wore Ae dee 4 seers we & aE es a feceh & fre often A angen & we os amie fom Peters art & tx ome go Pn eer vated ae wt Sipe 508,00.000 tetera eet 2 Rae fart ert > 60900 0160,000 ope axa e700 stare arm gr fea a Braet ae roma aaron Pegs ay at at a aes 1000 7, Tat gd Fre a 04000 8. ret & dine alien ate Bein Bo 10.000 oT ait fara ce HT EL AIT EGON 19000 ge at Be om SE agt ehh siren we 1s 73761 oR Discuss the various types of returns to be filled under GST and penales ‘imposed in case of failing to fill the fimely returns. reed Hare AA aT aT wee | Ret che wea ae Ret a1 or Te a a gal oe RAT fe. 4, Discuss the different offences under GST Act and related prosecutions. sired furan em fait orrendt ote eer afte) oe Rete are) oR re Explain with example the computation of assessable Value as per Customs Act and the types of customs duties caer gen stro ogee Geto ee A TT the a age ae a eT He TE and total customs duty 5. Compute the assessable value 4, 1962 for an imported payable under the Customs Ac machine, based the following information ‘Amount (US §) Cost of the machine at the factory of the exporter 10,000 ‘Transport charges from the factory of the 400 ‘exporter to the port for shipment (6) Handling charges paid for loading the ‘machine in the ship 1ssion paid by the importer Buying comm Lighterage charges paid by the importer 200 Ship demurrage charges Freight charges from exporting sunny totndia, 2500 of entry 2040-2019 (Rate of BCD 20%; 1 as notified by CBICRs. 60 per USS) Date of bil ‘Bechange rat Rate of GST 12% refers goat & ara oe ora fe Fk a ges omar, 162 8 om eT Se TS A LS aR ar ges BT APR Sa ES) ee rotors & arco 8 va 10900 % ecto & ea A Ace Re # FE a a SF pe er he AT Re IT FT rege ae 1 eT PL TR TC THE 0 ree A TH TEC nS ne Pr AE 2 fre ts Be EET kee 20% see fe foe 02.200 EN wa fin HE TD oR wat rent authorities under the Customs [ Roll No. 73771 B. Com. (Hons.) Semester - VI Examination, 2023-24 COMMERCE Paper : BCH-324 inciples of Insurance) Time : Three How __ [Full Marks :70 [ Write your Roll No. at the top immediately on the receipt of this question papé Note: Answer all questions. All questions carry equal marks, ae wet & aere GQ. wh set S sis aA Bi 4. Explain the concept, functions and insurance. Also differentiate between and general insurance. fen & one, at frat A re ster at ararey ater ® ora eae AAC OR wet Discuss the present position and future prospects of 1 ance in India, 73771 2. (a) Discuss the premium of Life Insurance shar Sor sin BBO A ST a gat ore at (b) Discuss the policy conditions in regard to Laps Policies of Life Insurance. we tea ar set 4 ge OFS aot HF ar oe sat gy feet ef policy conditions in rega Ard ty oR seat Describe various Endowment Policies. fier axteeht ter oat ar ah ae 3. Explain the following : Prafaita st aARIge (a) Cargo Insurance sera erey et at ator ar aT (b) Freight Insurance saret TAT (©) Liability Insurance after THT OR aaa Describe the various clauses in Marine Policy. gh ator at & Par cua a ahs HTC nis Kinds of au foe ineurance po Explain ulaiver and estoppel —s Pi ware & fh on et Fear SR ofteam ced Redes rer <= on wen Explain in brief renewal assignment and cancellation of fire insurance policy in 8 of dor ret & atte, waar a ates (Assignment) Freee FE, 5. Explain different kinds of motor policy. State the procedure of purchasing motor insurance. fret der coat % fae cart A wee Feat aa sien aft a are OR wea Write notes on the following : ratfetaa oe feeh fale: (a) Burglary Insurance Sart dat (b) Cattle and Crop Insurance ug oi pat aA Total Printed Pages :3] 73814 B. Com. (Hons.) Semester - VI Examination, 2023-24 COMMERCE Paper : BCHF-326 (Financial Markets in India) ‘Three Hours } [Full Marks [ Write your Roll No. at the top immediately on the receipt of this question paper.] Note: Answer all questions. All questions carry equal marks. arb wet sae GPa WH wet F sis we Bi 4. Elaborate the meaning of financial market. State its significance in the Indian financial system. fade are & ona a Pree io erecta feet weet 7 ae ea & Be FT OR ar h between industrial securities market and ‘securities market. Also state their role in ware cer Heat argh ae te ser armen A TL A ATT P.T.0. 73814 2, Discuss the meaning, functions and structure of money on market in India ares apr are & ona, wat oe der A Rea wer sre Discuss the meaning, func SEN meta fncons and oration on ora seer Fyn Pe Ret 8 a, ee on rer to State the role of money market in Indian corporate 4 .ctor. Comments on its growth in India. 5 are ‘regulating mechanism of Indian Financi saree Freer a HE yar svare A ren A TET TH : gat Pewee Fem tore) sored Pat arare & Fewer ge ae on ee 3. Explain the meaning, functions and significance of New Issue market in India. seer re Ps rare omar, weal ce HT oro Evaluate the role ofthe Secusiies and Exchange Board of Inia (SEB in the protection of investor interes. fifo fafa feat A ger rete gps PP or (GERD fee w eo eo = mea Describe the feature of various instruments associated with New Issue Market in India. career ver te are ae Ra afiryhte & ow a rot SIC 4, ‘Stock Exchange are the barometer of an economy’ Comment on this statement. Also state their significance in Indian financial system. : era Prof Reet atoereer & Sitter Fa Ue HT are Reet sig, sree Pacer serch A gas aera a TET Total Printed Pages :3] [ Roll No. 73820 B. Com. (Hons.) Semester - vi Examination, 2023-24 COMMERCE Paper : BCHF-327 (Financial Services) rs] Fall [ Write your Roll No. at the top immediately on the receipt of this question paper! Note: Answer all questions. All questions carry equal marks. et ch 8 re wa AS SS TTT 4. Define Merchant Banking, Distinguish between Commercial Bank and Merchant Bank. wae Afar A Arata BP arias fe wi Tee BHF ore RT OR weet eee we of merchant banking in present scenario in India. Se gen fs Ake eS HTT p.T.0. putual funds: State the advantages ang Wf mutual funds in India. a Regen oe otter re! er A YG ws G aa @ crenata oe PCL oR ret Discuss the regulations of Mutual fuinds by SEBI ae are gym we 3 tye A at he te the concept and features of venture capital. What iment process of venture capital ? are thei pie FA Saree RAST wT IE Sen gh & Paha stor war 8? 2 OR ¢ wer ‘pg a State the present position of venture capital financing ied in India. a seen Hara Fee a GN ert Fate pa a + 4, Write notes on the following frat oe Reara fere « (a) Factoring Vs. Bill Discounting: eft ara fer eeace (b) Functions of a factor. dae tar on oa Define factoring, State the position of ars position of factoring in tein & ohafa Shm we 8 tet Sets aaa 5. Define Credit Rating, State nature and functions of it. wa dts & hater Soy es eee Gad ania SH oR Write notes on the following, Pra wi fen fefarg = (@) ICRA = (b) CRISIL fait = rs Total Printed Pages :4] [Roll No. "73830 B. Com. (Hons.) Semester - VI Examination, 2023-24 COMMERCE Paper : BCHM-327 (International Marketing) Time : Three Hours] _ [Full Mark [Write your Roll No. at the top immediately on the receipt of this question paper.) Note: Attempt all questions. All questions carry equal marks, are oct & sax GP) wh wet & sis wT Discuss the challenges involved in international marketing. racer aoe 3 ats gal A beer PT OR we What are the controllable elements in intemational marketing decision ? Discuss the factors affecting international marketing decision. P.T.0. 73830 ranted @ Pree ae SAT BE 7 rere ror Pra, St sreer 5H aA SRT HR ort array at 2 orertsfta favors & ee A oe feet oe S cathe aaaer w oe FH Bet 7 fader afer 3. Explain the various steps involved in developing new product for international market. aris aur & fig Far cae Rafer eet F Pita Riter eet a eer sf (2) orerteiia are @ fee, steer Pere afer et Shr sorem Prot & fae saren falter wert & mot 8 fata iia OR we ‘Write short notes on the following : fetes oe eer Pe fe: ‘Objectives of international advertising, arenes Pranrs & Sea i) Advertising media for international market. sree are fe Pare IO Fi ali (3) @ ——_——_ e Ibieltp Ibbbb! Ke Weak bipelc baled & Iokebb) lobp) bispose ¢ 2 lhe Joksbb} blahb| inlfo) Date sjoxjuos Supayreur [eUOHeUTaTUT ur sroyoey anbrum ssnosiq) ¢ [ouyu0d Sunayreur yeuOMeUIETUT St JEU debbie HO Vege lela ye yhle pd llofe phe ¢ @ RiBiA Ib bile B fale wot debbie ph sels Dw) & babe) bifapbe “syuawap pur syour zoM ssnosic] 2 Supoyreur Jeuogeuay soy omMyonNys uoneztuesio —payuarro pnpord pue jeorydero08 4q ueaw nok op yeym +g ossed Old ipbual Dalgd Ke Be) ( -Surpjas jo Ato] SYOCT SVDAIV) Bibeln ke bAsel ry ayy urejdxa yeu ible yO Iblal Weep fe Bah Ph EB ‘gibt kb Rpt béslel -yuamaS eur sayeg Jo aoueoyrusis pue adoos ‘amyeu ayy ureydxy “fb ig HelhB wip oe Jaki Upid Iblelp 2BO ge JBI alt “syzeur jenbe Asseo suoysenb [IV -suonsenb yyy iamsuy } a70N [sadud uoysanb styy fo pdrava4 ay} uo fjaywypauiuny doy ayy 3” ‘ON 110M Anoh az14M } OL? syav 1174] [sanoyy aaanyy : auc] (Guisipaapy 9 juaweBeuey sales) 9z£-WHO8 : Jeded AOYAWWOD pe-£z0z ‘uoleulMmexy IA - 4a,SW9S (‘SUOH) “OD *g “ON 0H J [ 6: sa8vq pajung jojo] 73826