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Home » IAS Previous Question Papper » C.S.E. (MAIN) COMMERCE AND ACCOUNTANCY- 2004



Sub Date: 10/8/2009

Time Allowed: Three Hours                                             Maximum Marks: 300
Candidates should attempt Questions 1 and 5 which are compulsory and any three of
the remaining questions selecting at least one question from each Section. Assume
suitable data if considered necessary and indicate the same clearly.
                                         SECTION A
1. Answer any three of the following in not more than 200 words each:
     (a) Discuss the methods of valuation of shares.                                     20
     (b) Discuss the techniques of segregating semivariable cost into fixed and
         variable costs. 20
     (c) How do you calculate annual let out value of house property?.                   20
     (d) 'An auditor's role is that of a watch-dog and not a bloodhound."Comment. 20
2. (a) How does budget differ from forecast?Discuss the relevance of budgetary
          control.                                                                       30
     (b) The followirig Balance Sheets of X Ltd. and Y Ltd. as on 31st December,
          2003 are given below:
                                                             X Ltd.                  Y Ltd.
     Assets                                                      Rs.                    Rs.
     Fixed Assets                                        10,00,000                  50,000
     Sundry Debtors Stock                                  2,90,000              1,50,000
     Stock                                                 4,80,000              2,10,000
     1,000 shares in Y Ltd.                                1,50,000                      ---
     3,000 shares in X Ltd.                                       ---            5,00,000
     Cash at Bank                                          1,40,000                 90,000
                                                      ---------------       ----------------
                                                         20,60,000              10,00,000
                                                      =========            ==========
     Fully paid Equity shares of Rs. 100 each            15,00,000               5,00,000
     General Reserve                                       2,00,000              1,00,000
     Profit & Loss A/c                                     1,60,000                 10,000
     12% Debentures                                               ---            3,00,000
     Current Liabilities                                   2,00,000                 90,000
                                                      ---------------        ---------------
                                                         20,60,000              10,00,000
                                                      =========              =========
     Y Ltd. traded in raw materials which were required by X Ltd. for manufacturing
its products. Stock of X Ltd. includes Rs. 1,00,000-for purchases made from Y Ltd.
on which the company made a profit of 20% on selling price, X Ltd. owed Rs. 40,000
to Y Ltd. in this respect. It was decided that X Ltd. should absorb Y Ltd. on the basis
of intrinsic value of the shares of the two companies. Before absorption X Ltd.
declared a dividend of 8%. X Ltd. also decided to revaluate the shares in Y Ltd.
before recording entries relating to the absorption.
     Show the journal entries in the books of X Ltd. to record the acquisition and
prepare its Balance Sheet immediately thereafter.                                        30
3. (a) "Business firms rarely operate at their breakeven points. Therefore, the break-
          even analysis is of very limited use to management." Comment in brief. 30
   (b) In a manufacturing company, the standard quantity of material was fixed at 10
         kg and the standard price was fixed at Rs. 2 per kg; The actual quantity
         consumed came to be 12 kg and the actual price paid was Rs. 1.90 per kg.
   You are required to calculate:
   (i) Material Cost Variance
   (ii) Material Rate Variance
   (iii) Material Usage Variance
4. (a) Discuss the relevant provisions concerning set off and carry forward of losses.
   (b) What is a capital asset as defined in Income Tax Act? Can the following be
         included under capital asset? Give reasons.
   (i) Stock-in-trade
   (ii) Personal effects of the assessee
   (iii) Goowill                                                                     30
                                        SECTION B
5. Answer any three of the following in not more than 200 words each:
   (a) Discuss the role of financial analysis as a diagnostic tool.                  20
   (b) Discuss the components of working capital. 20
   (c) What are the sources for raising long term capital?                           20
   (d) What is the role of the World Bank in financing India's development?          20
6. (a) What is meant by weighted...IDlerage cost of capital? Illustrate your answer
          with assumed figures.                                                       30
   (b) A company is considering installing a new machine. Machine X costs
         Rs. 4,00,000 and its life is 8 years. Machine Y costs Rs. 10,00,000 and its life
         is 10 years. After deducting the operating expenses, the estimated annual
         return from Machine X is Rs. 80,000 and from Machine Y is Rs. 1,50,000. On
         the basis of average rate of return on investment, which machine will be most
         profitable?                                                                30.
7. (a) What are the basic considerations influencing debt-equity mix in a corporate
          capital structure? Examine the merits and demerits of debt financing.       30
   (b) The capital structure of the two companies is given below:"
                                                                A                      B
   Caoital sources                                            Rs.                   Rs.
   Paid up Capital                                       5,00,000              1,00,000
   Reserve Fund                                          3,00,000              1,00,000
   Preference Shares 9%                                  1,00,000              1,00,000
   Debentures 8%                                         1,00,000              7,00,000
   Calculate Capital Gearing Ratio.                                                  30
8. (a) Critically evaluate the money and credft policy of Reserve Bank of India. 30
   (b) What is meant by inter-bank lending? How is it regulated and controlled?
         Discuss.                                                                    30
                           C.S.E. COMMERCE (MAIN) - 2004
                                       PAPER - II
Time Allowed: Three Hours                                            Maximum Marks: 300
Candidates should attempt Questions 1 and 5 which are compulsory and any three of
the remaining questions selecting at least one question from each Section. Assume
suitable data if considered necessary and indicate the same clearly.
                                       SECTION A
1. Write notes on any three of the following in about 200 words each:        20 x 3 = 60
    (a) Organisational Charts
    (b) Interdisciplinary approach to organizational behaviour
    (c) Mechanism of industrial peace in India
    (d) Social Transaction
2. What is meant by 'plurality of goals'? Describe the specific areas of corporate
    goals.                                                                            60
3. Explain Herzberg's contribution to the theory of motivation. How does it differ
    from the model-of motivation given by Maslow?                                     60
4. What is 'Power'? How is it related to Leadership? Explain the strategy of acquiring
    political power.                                                                  60
                                       SECTION B
5. Write notes on any three of the following in about 200 words each:        20 x 3 = 60
    (a) Status of participative management in India
    (b) Constituents of an industrial peace system
    (c) Span of Management
    (d) Induction Training
6. Point out the essential prerequisites of good industrial relations.                60
7. Discuss briefly the factors that inhibit the success of trade union movement in
    India.                                                                            60
8. What is meant by 'collective bargaining'? State its characteristics. At what levels
    can it arise?                                                                     60

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