The Bhawanipur Education Society College
Department of Commerce
[Link] Semester-II (Under CCF, 2022)
I. General Instructions for All Assignments
These instructions apply to all assignments for [Link] Semester-II (Under CCF, 2022). Please read
them carefully before commencing your assignment.
● Word Limit per assignment: 500–600 words
● Total Marks: 15 per assignment
● Answer any one of the following cases in every subject
● Submission Format: All answers must be handwritten. Students should only write the
answers, not the questions. Answers are to be written on A4 sheets. All subject assignments
should be stapled together.
● Ink Color: Use black or blue ink only.
● Handwriting: Ensure neat handwriting; illegible scripts may be rejected.
● Top Sheet Details: The following details are to be mentioned clearly on the top sheet/first
page of your assignment:
○ Name
○ CU Roll No.
○ CU Registration No.
○ APAAR ID
○ UID & Semester
● Assignment Index: Include an index at the beginning of your stapled assignments, clearly
listing each subject and the page range for its respective assignments.
● Submission Method & Deadline: The hard copy of the assignment is to be carried out on the
day of your tutorial examination compulsory.
● Consequences of Non-Submission: Failure to submit assignments by deadline or non-
adherence to academic honesty policies may result in failure in the Tutorial Examination.
● Contact for Queries: For any assignment-related queries, please contact your respective
departmental teacher.
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● Use of Examples: Students may use real-world examples or construct well-reasoned
hypothetical scenarios to illustrate concepts, unless otherwise specified in the individual
assignment.
● Visual Data: Students are encouraged to use relevant graphs, charts, and data wherever
appropriate to enhance their analysis and presentation.
● Word Count Policy: Word counts are indicative; a variance of +/- 10% is acceptable.
Submissions significantly exceeding this may be penalized for lack of conciseness.
● Digital Copy: While a hard copy submission is compulsory, students are encouraged to retain a
digital copy of their assignment for their records.
Cost Accounting I
Case Scenario 1: Basic Cost Sheet at Agro Fresh Ltd.
Agro Fresh Ltd. produces packaged organic juices. The accounts officer is new to cost accounting
and needs help preparing a cost sheet for the month using the following data:
Raw materials consumed: ₹40,000
Direct wages: ₹25,000
Direct expenses: ₹5,000
Factory overheads: 60% of direct wages
Office overheads: 15% of works cost
Selling expenses: ₹5,000
Units produced: 1,000
Units sold: 900
Selling price per unit: ₹120
Tasks:
• Prepare a cost sheet with prime cost, factory cost, cost of production, cost of sales and
profit (Assume that there is no opening stock of finished goods) – 8 marks
• Briefly explain the importance of each element of cost used in the sheet (materials, labour,
overheads) – 5 marks
• Clarity of presentation (with respect to prime cost, factory cost, cost of production, cost of
sales and profit) – 2 marks
Case Scenario 2: Managing Material and Labour Cost at Knit Hub Pvt. Ltd.
Knit Hub, a sweater manufacturer, is facing material wastage and high idle labour hours. The cost
accountant wants to track and control these issues to improve cost efficiency.
Tasks:
• Explain two types of material losses and how to control them – 5 marks
• Describe how labour turnover and idle time affect total cost – 5 marks
• Suggest two practical steps Knit Hub can take to improve material usage and labour
productivity – 5 marks
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Marketing Management & Human Resource Management
Case Scenario 3: Brand Revival Strategy for Fresh Nest Ltd.
Fresh Nest, a grocery brand, is losing customers due to poor packaging and low digital presence.
Also, staff turnover is high.
Tasks:
• Design a 4Ps strategy to reposition the brand – 5 marks
• Recommend an HR policy to improve employee retention – 5 marks
• Discuss how HR and Marketing can collaborate for growth – 5 marks
Case Scenario 4: Employee Productivity and Marketing at Worko Tech Ltd.
Worko Tech makes business software. The HR team faces disengaged employees while marketing
fails to connect with clients.
Tasks:
• Suggest one motivational theory to enhance HR performance – 5 marks
• Propose a targeted marketing technique (e.g., segmentation, digital media) – 5 marks
• Explain how proper planning and organizing support both functions – 5 marks
Macroeconomics
Case Scenario 5: Inflationary Pressures and the Indian Economy
In 2024, inflation in India rose above 6%. Food and fuel costs surged. RBI raised the repo rate to
manage the situation.
Tasks:
• Define inflation and its causes (cost-push vs demand-pull) – 5 marks
• Explain how monetary policy tackles inflation (mention RBI) – 5 marks
• Briefly discuss the effects of inflation on producers and consumers – 5 marks
Case Scenario 6: National Income Estimation in Rural India
National Income data collection in rural India faces several persistent challenges.
Tasks:
• Define National Income and explain the three methods of National Income accounting – 5
marks
• Discuss challenges in estimating rural income – 5 marks
• Suggest any two benefits of accurate national income estimation – 5 marks
Note: Assignments must reflect original understanding. Plagiarism or copying from peers/internet
sources may lead to disqualification or reduced marks.
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