Bcom Vi Apr'16 PDF

B.Com.
Sixth Semester Examination (Year 2016)

Indirect Taxes Roll No.
Subject Code: BCOM-601
Paper Code: TMT-527
Enrollment No.
Time : 10 Minutes
M. Marks: 10
Section A Invigilator’s Signature
[k.M v
(Objective Type Questions)
¼oLrqfu"B Á’u½
Attempt all questions. Each question carries 1 mark. Use the symbol () in the box for marking
the correct answer.
lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1 vad fu/kkZfjr gSA lgh mÙkj gsrq fn;s x;s ckDl esa () fpUg
dk iz;ksx djsAa
Q. No. 1. Choose the correct answer-
lgh mÙkj pqfu,&
1. Excise duty is levied on chocolate and ice cream on the basis of-
pkdysV ,oa vkblØhe ij mRikn 'kqYd yxk;k tkrk gS&
a) Tariff Value b) Transaction Value
iz'kqYd ewY; laO;ogkj ewY;
c) Maximum retail price d) All of these
vf/kdre QqVdj ewY; mijksDr esa ls lHkh
2. Transaction value is determined for-

laO;ogkj ewY; fu/kkZfjr fd;k tkrk gS&
a) One Transaction b) One Week
,d fudklh ds fy;s ,d lIrkg ds fy;s
c) One Month d) One Year
,d ekg ds fy;s ,d o"kZ ds fy;s
3. General rate of special additional custom duty is-

fo’ks"k vfrfjDr lhek 'kqYd dh lkekU; nj gS&
a) 4% b) 5%
4 izfr'kr 5 izfr'kr
c) 10% d) 12%
10 izfr'kr 12 izfr'kr
4. Act regarding customs duty may be made by-

lhek 'kqYd ds lEcU/k esa fo/kku cukus dk vf/kdkj &&&&&&&& dks gS&
a) Central Government b) State Government
dsUnz ljdkj jkT; ljdkj
c) Local Authority d) All of these
LFkkuh; fudk; mijksDr esa ls lHkh
1
5. The following item covered under category of 'goods' under Central Sales Tax act.
fuEu oLrq dsUnzh; foØ; dj vf/kfu;e ds vUrxZr *eky* dh Js.kh esa 'kkfey gS&
a) News paper b) Shares and Securities
lekpkj i= va'k ,oa izfrHkwfr;k¡
c) Electricity d) Actionable Claims
fo|qr vfHk;ksx ;ksX; nkos
6. Registration is compulsory for the dealer whose Inter-State sales is more than
Rs.________
ftu O;kikfj;ksa dh vUrjkZT;h; fcØh &&&&&&&& :Ik;s ls vf/kd gS] muds fy, iath;u
vfuok;Z gS&
a) Zero b) 5 Lakh
'kwU; 5 yk[k
c) 8 Lakh d) 10 Lakh
8 yk[k 10 yk[k
7. VAT is imposed on:

osV yxk;k tkrk gS&
a) Purchase of goods only b) Sales of goods only
dsoy eky ds Ø; ij dsoy eky ds foØ; ij
c) Purchase and Sales of goods d) Export of goods
eky ds Ø; ,oa foØ; ij eky ds fu;kZr ij
8. To choose the composition scheme it is compulsory that the annual turnover of the
dealer shall not be more than-
dEiksft'ku ;kstuk dk p;u djus ds fy;s ;g vko';d gS fd O;kikjh dk okf"kZd foØ;
fuEu ls vf/kd u gks&
a) Rs. 5,00,000 b) Rs. 10,00,000
:- 5]00]000 :- 10]00]000
c) Rs. 40,00,000 d) Rs. 60,00,000
:- 40]00]000 :- 60]00]000
9. Under M.P. VAT, dealer filling monthly return has to pay VAT upto ______ day
of the next month-
e-iz- osV ds vUrxZr ekfld fooj.k izLrqr djus okys O;kikfj;kas dks osV dk Hkqxrku vxys
ekg dh &&&&&&& rkjh[k rd djuk iM+rk gS&
a) 10 b) 15
nl iUnzg
c) 25 d) 30
iPphl rhl
10. Registration is compulsory for service providers if taxable value of services

provided is-
lsok iznkrkvksa ds fy;s iath;u vfuok;Z gksrk gS] ;fn muds }kjk iznku dh xbZ lsokvksa
dk dqy ewY; gS&
a) Rs. 9,00,000 or more b) More than Rs. 9,00,000
9]00]000 :- ;k blls vf/kd 9]00]000 :- ls vf/kd
c) Rs. 10,00,000 or more d) More than Rs. 10,00,000
10]00]000 :- ;k blls vf/kd 10]00]000 :- ls vf/kd
---------------------------
2
B.Com. Sixth Semester Examination (Year 2016)
Indirect Taxes Roll No.
Paper Code: TMT-527
Time : 2 Hrs.50 Mts.

M.Marks : 60
Section B
[k.M c
(Short Answer Type Questions)
(y?kq mÙkjh; iz’u)
Attempt all questions. Each question carries 4 marks.

lHkh iz’uksa ds mÙkj nsAa lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSA
Q.No.2. A company manufactured a machine for captive consumption. Cost of the machine
is Rs. 12,00,000 and its market value is Rs. 15,00,000. Find out amount of excise
duty payable, if rate of duty is 10.30%.
,d dEiuh us vius Lo;a ds iz;ksx ds fy;s ,d e'khu rS;kj dh] ftldh ykxr 12]00]000
:Ik;s gSA e'khu dk cktkj ewY; 15]00]000 :Ik;s gSA ;fn mRikn 'kqYd dh nj 10.30%
gS] rks ns; mRikn 'kqYd dh jkf'k Kkr dhft,A
OR
The wholesale price of an article is Rs. 58,989; it includes central excise duty and
VAT. Rate of excise duty is 12.36% and rate of VAT is 5%. Find out assessable
value, amount of Excise duty and VAT.
,d oLrq dk Fkksd foØ; ewY; 58]989 :- gS] blesa mRikn 'kqYd ,oa osV 'kkfey gSA
mRikn 'kqYd dh nj 12.36% rFkk osV dh nj 5% gSA dj ;ksX; ewY;] mRikn 'kqYd ,oa
osV dh jkf'k Kkr dhft,A
Q.No.3. Cost Insurance and Freight value (CIF) of a machine is 5290 Dollars. Notified
exchange rate by the central customs board is 1 Dollar=Rs. 60 while market rate is
62. Find out assessable value.
,d e'khu dk ykxr HkkM+k chek ewY; 5290 MkWyj gSA dsUnzh; lhek 'kqYd cksMZ }kjk
vf/klwfpr nj ,d MkWyj ds fy;s 60 :- gS] tcfd cktkj esa fofue; nj 62 :- gSA dj
fu/kkZj.k ewY; Kkr dhft,A
OR
Write notes on Anti Dumping duty and safeguard duty.
,UVh Mafiax 'kqYd ,oa laj{k.k 'kqYd ij fVIi.kh fyf[k,A
Q.No.4. Give name of five such items which are not covered under goods as per central sale
tax act.
Ikk¡p enkas ds uke fyf[k, ftUgsa dsUnzh; foØ; dj vf/kfu;e esa eky dh Js.kh esa 'kkfey
ugha fd;k tkrkA
OR
Give the name of any five such commodities which are been declared of special
importance in interstate trade and commerce.
,slh ik¡p oLrqvksa ds uke crkb, tks vUrjkZT;h; O;kikj ;k okf.kT; gsrq fo'ks"k egRo dh
?kksf"kr dh xbZ gSA
3
Q.No.5. Write the names of five exempted goods under VAT which are useful for ladies.
efgykvksa ds mi;ksx esa vkus okyh osV ls eqDr ik¡p oLrqvkas ds uke fyf[k,A
OR
Explain the meaning of value added tax with example.
ewY; loaf)r dj ¼osV½ dk vFkZ mnkgj.k lfgr le>kb,A
Q.No.6. Under M.P. VAT act. Who is eligible dealer for composition?
e-iz- osV vf/kfu;e ds vUrxZr dEiksft'ku ds fy;s ik= O;kikjh dkSu gS\
OR
Siya construction promoted a residential apartment consisting 25 flats. Prospective
buyers booked respective flats before the construction commenced Siya
construction charged Rs. 5000 per Sq.fts. from Mr. Aman who booked one flat
consisting of 3000 Sq.fts. Calculate Service tax liability if any in the above case @
12.3%.
fl;k daLVªD'ku us 25 fjgk;'kh ¶ysVl~ ds fy;s cqfdax izkjaHk dhA lEHkkfor xzkgdksa us
fuekZ.k izkjaHk gksus ds iwoZ cqfdax dhA fl;k fyfeVsM us 5]000 :- izfr oxZQqV ds vuqlkj
jkf'k pktZ dhA Jh vej us 3000 oxZQhV dk ,d ¶ysV cqd fd;kA mijksDr ekeys esa
12.3%. dh nj ls lsok dj nkf;Ro dh x.kuk dhft,A
Section C
[k.M l
(Long Answer Type Questions)
(nh?kZ mÙkjh; iz’u)
Q.No. 7. Shimi machineries Ltd. has entered into contract in January 2015 for supply of an
machine and it was supplied on 15th March 2015. The terms of contract are as
follows:
Rs.
(1) Price of Machine 5,30,000
(2) Machine erection expenses 16,400
(3) Packing charges 1,500
(4) After sales service 4,500
(5) Design and drawing charges 19,500
(6) Value added Tax (VAT) 10%
(7) Central Excise duty rate in January 12% and in March 12.5%
Find out the assessable value and the excise duty payable.
f'keh e'khujht fy- us ,d e'khu dh iwfrZ ds fy;s fuEu 'krksZa ij tuojh 2015 esa vuqca/k
fd;k ,oa e'khu dh iwfrZ 15 ekpZ dks dh&
:-
(1) e'khu dk ewY; 5,30,000
4
(2) e'khu dh LFkkiuk O;; 16,400
(3) iSfdax O;; 1,500
(4) foØ;ksijkUr lsok O;; 4,500
(5) fMtkbu ,oa Mªkbax O;; 19,500
(6) ewY; of)r dj 10%
(7) dsUnzh; mRikn 'kqYd dh nj tuojh esa 12% rFkk ekpZ 12.5% esa
dj fu/kkZj.k ;ksX; ewY; ,oa ns; mRikn 'kqYd Kkr dhft,A

OR
From the following information calculate assessable value and Excise duty payable
there on:
Selling price Rs. 1,00,000
It includes the following:
(a) Excise duty 12% (b) VAT tax Rs. 9000 (c) Freight Rs. 4000 (d) Handling
charges Rs. 1,000 (e) Advertising Rs. 10,000 (f) Packing charges Rs. 5000 Cross
excise duty rate is 12.5%.
fuEu lwpukvksa ls 'kqYd ;ksX; ewY; rFkk mRikn 'kqYd dh jkf'k Kkr dhft,%&
foØ; ewY; 1]00]000 :Ik;sA blesa fuEufyf[kr 'kkfey gS&
(a) mRikn 'kqYd 12% (b) osV 9000 (c) HkkM+k 4000 (d) mBkbZ ?kjkbZ O;; 1]000 (e)
foKkiu 10,000 (f) iSfdax O;; 5000 mRiknu 'kqYd dh ldy nj 12.5% gSA
Q.No.8. An importer has imported a machine invoice price of 16,000 dollars. From the
following informations determine the assessable value of the machine for customs
duty-
(i) Packing charges 800 dollars. (ii) Transport charges by air 4800 dollars (iii)
Insurance premium 1050 dollars (iv) Transportation charges from Indian airport to
godown Rs. 8000 (v) Commission paid to the broker of exporter who arranged the
deal 190 dollars.
Exchange rate notified by the board 1 dollar = Rs. 47.
,d vk;krd us ,d e'khu vk;kr dh] ftldk chtd ewY; 16000 MkWyj FkkA fuEu
lwpukvksa ds vuqlkj lhek 'kqYd ds fy;s e'khu dk dj;ksX; ewY; Kkr dhft,&
(i) iSfdax O;; 800 MkWyj (ii) gokbZ tgkt dk HkkM+k 4800 MkWyj (iii) chek izhfe;e 1050
MkWyj (iv) Hkkjrh; gokbZ vìs ls xksnke rd eky ykus dk ifjogu O;; 8000 :- (v)
fu;kZrd ds nyky dks lkSnk djokus dk deh'ku 190 MkWyjA cksMZ }kjk ?kksf"kr fofue;
nj 1 MkWyj = 47 :-A
OR
Calculate customs duty payable from the following information's if the goods
entered in India in August 2015.
(1) Assessable value of imported goods 22,000 Dollars. Exchange rate declared by
the board one dollar = Rs. 40. (2) Basic custom duty rate 10%, (3) Additional
customs duty to counter balance the excise duty 6% (4) Special additional customs
duty to counter balance sales tax 4% (5) Education cess 3%.
fuEu lwpukvksa ls ns; lhek 'kqYd dh x.kuk dhft,] ;fn eky Hkkjr esa vxLr 2015 esa
izfo"V gqvk&
5
¼1½ vk;kfrr eky dk fu/kkZj.k ewY; 22]000 MkWyj] cksMZ }kjk ?kksf"kr fofue; nj 1
MkWyj ¾ 40 :- ¼2½ ewy lhek 'kqYd dh nj 10%, ¼3½ mRikn 'kqYd iwfrZ ds fy;s vfrfjDr
lhek 'kqYd dh nj 6% ¼4½ foØ; dj dh iwfrZ ds fy;s fo'ks"k vfrfjDr lhek 'kqYd dh
nj 4% ¼5½ f'k{kk midj 3%.
Q.No.9. When a Sale or purchase of goods said to take place in the course of Interstate trade
or commerce? Discuss.
vUrjkZT;h; O;kikj ;k okf.kT; ds nkSjku eky dk Ø; ;k foØ; dc ekuk tkrk gS \
foospuk dhft,A
OR
During the period 1st April 2015 to 30th June, 2015, total sales of M/s Meera
Telecom are Rs. 53,80,000. Compute the Taxable Turnover of the dealer under CST
Act. from the following:
Rs.
(1) Sales of exempted goods 10,00,000
(2) Sales within the state 15,00,000
(3) Export from India 7,50,000
(4) Interstate sales to dealer on Form C 8,74,000
(5) Out Sale in item No. 4 Sales return within Six months 58,000
(6) Subsequent Sales during interstate trade to registered dealers 6,25,000
(7) On other interstate sales the central sales tax rate is 14%
EksllZ ehjk VsyhdkWe dk 1 vizSy 2015 ls 30 twu 2015 dh frekgh esa 58]80]000 :- dk
foØ; FkkA fuEu lwpukvksa ds vk/kkj ij O;kikjh dh dsUnzh; foØ; dj vf/kfu;e ds
vUrxZr dj ;ksX; foØ; jkf'k Kkr dhft,&
:-
(1) djeqDr eky dk foØ; 10,00,000
(2) jkT; ds vUnj foØ; 15,00,000
(3) Hkkjr ls fu;kZr 7,50,000
(4) izk:Ik C ij O;kikfj;ksa dks vUrjkZT;h; foØ; 8,74,000
(5) Ng ekg esa foØ; okilh mDr en ¼4½ esa ls 58,000
(6) vUrjkZT;h; O;kikj esa iath;u O;kikfj;ksa dks eky dk f}rh; foØ; 6,25,000
(7) vU; vUrjkZT;h; foØ; ij dsUnzh; foØ; dj dh nj 14% gSA
6
Q.No.10. M/s Mohanlal & Sons, Shajapur a registered dealer in M.P. made the following
sales during the year 2014-15: -
Rs.
(1) Clothes purchases from Banaras (Uttar Pradesh) 11,08,700
(2) Wheat purchases from farmers and sold to consumers 13,12,000
(3) Exercise books sold to dealer of Delhi 7,17,500
(4) Kirana goods purchases from U.P. 2,10,000
Sales of cloths includes sale of readymade garments worth Rs. 1,87,000. Sale of
readymade garments includes Rs. 3,000 cash discount allowed Kirana goods worth
Rs. 18,000 were returned by customers within five months after purchase. Find out
taxable turnover of Mr. Mohanlal under M.P. VAT.
OR
EksllZ eksguyky ,.M lal] 'kktkiqj tks fd e-iz- esa iathd`r O;kikjh gS] us o"kZ 2014&15
esa fuEu foØ; fd;k&
:-
(1) diM+k cukjl ¼mÙkjizns'k½ ls [kjhndj 11,08,700
(2) xsg¡w fdlkuksa ls [kjhndj miHkksDrkvksa dks foØ; 13,12,000
(3) vH;kl iqfLrdk,a fnYyh ds O;kikjh dks foØ; 7,17,500
(4) fdjkuk lkeku mÙkjizns'k ls Ø; 2,10,000
diM+s ds O;kikj esa 1]87]000 :Ik;s ds jsMhesM diM+ksa dk foØ; 'kkfey gSA jsMhesM diM+ksa
ds foØ; eas ml ij fn;k x;k cêk 3000 :- 'kkfey gSA 18]000 :- dk fdjkuk lkeku
xzkgdksa us 5 ekg ds vUnj okil fd;kA e-iz- ewY;of)r dj osV ds vUrxZr esllZ
eksguyky dk dj;ksX; foØ; Kkr dhft,A
OR
Describe the procedure for Registration under M.P. VAT. Point out impacts of it to
get registered and unregistered.
Ek-iz- osV vf/kfu;e ds vUrxZr iath;u dh fof/k le>kb;s rFkk iath;u djkus vkSj u
djkus ds izHkko crkb;sA
Q.No. 11. Discuss the provisions regarding Input Tax Rebate in M.P. VAT.
e-iz- osV vf/kfu;e ds vkxr dj NwV ds izko/kku le>kb,A
OR
Richa Ltd. provided information technology & software services to Bittu Ltd. in
the month of July 2015. A bill inclusive of service tax issued in the month of July
2015. Bittu Ltd. paid Rs. 24,81,750 (after deducting TDS under income Tax Act.
1961 @ 10% towards TDS) in the month of August 2015. You are required to
calculate:
(a) Service tax liability
7
(b) Due date of payment of service tax & E-payment.
_pk fyfeVsM us fcêw fyfeVsM dkss vxLr 2015 esa vk;dj ds fy;s 10% mn~xe LFkku
ij dj dh dVkSrh djus ds ckn 24]81]750 :- dk Hkqxrku fd;kA vkidks fuEufyf[kr
x.kuk,a djuk gS&
¼v½ lsokdj nkf;Ro
¼c½ lsokdj Hkqxrku dh ns; frfFk ,oa bZ&Hkqxrku dh frfFkA
----------------------

Auditing Roll No.
Paper Code: TMT-528
Enrollment No.
Time : 10 Minutes
M. Marks: 10
[k.M v
¼oLrqfu"B Á’u½
the correct answer.
dk iz;ksx djsAa
Q.No.1. Choose the correct answer-
lgh mÙkj pqfu,&
3. Who can be an Auditor?
,d vads{kd dkSu gks ldrk gS\
b) Commerce Graduate b) Law Graduate
Okkf.kT; Lukrd fof/k Lukrd
c) Cost Accountant d) None of these
ykxr ys[kkiky mijksDr esa ls dksbZ ugha
4. Audit programme should be-
vads{k.k dk;ZØe gksuk pkfg;s&
a) Flexible b) Clear Cut
ykspnkj Li"V
c) Wider d) All of these
foLr`r mijksDr esa ls lHkh
3. For which internal check is most suitable-

fdlds fy, vkUrfjd fujh{k.k lcls vf/kd mi;ksxh gS&
8
b) Big Institutions b) Small Institutions
cM+h laLFkk NksVh laLFkk
c) Both (a) and (b) d) None of these
nksuksa (a) ,oa (b) mijksDr esa ls dksbZ ugha
4. The best medium of payment is:

Hkqxrku dk loksZÙke ek/;e gS&
b) Cash b) Cheque
Ukdn /kukns'k
c) Bills d) None of these
fcy mijksDr esa ls dksbZ ugha
5. Vouchers should be concerned with:
izek.kd lEcfU/kr gksuk pkfg;s&
a) Previous Year b) Current Year
xr o"kZ ls pkyw o"kZ ls
6. The Floating assets is:
fuEu esa ls dkSu&lh lEifÙk py lEifÙk gksxh&
a) Machinery b) Stock
e'khu jgfr;k
c) Building d) Patents
Hkou iSVUs V~l
7. Under which section of the act the special audit of a company is done:
vf/kfu;e dh fdl /kkjk ds vUrxZr dEiuh dk fo'ks"k vads{k.k gksrk gS&
a) 233 (A) b) 233 (B)
/kkjk 233 (A) /kkjk 233 (B)
c) 233 (C) d) 233 (D)
/kkjk 233 (C) /kkjk 233 (D)
8. Dividend is paid:
ykHkka'k fn;k tkrk gS&
a) Out of a year's profits
o"kZ ds ykHk esa ls
b) Out of 6 months profits
6 ekg ds ykHk esa ls
c) Out of 2 years profits
nks o"kZ ds ykHk esa ls
d) None of these
mijksDr esa ls dksbZ ugha
9. Investigation can be done:
vuqla/kku fd;k tk ldrk gS&
a) By Chartered Accountant b) By Accountant
pkVZMZ ,dkm.Vs.V ds }kjk ys[kkiky }kjk
10. When Insurance company Act was established-
chek dEiuh vf/kfu;e dh LFkkiuk dc dh x;h FkhA
9
a) 1932 b) 1936
mUuhl lkS cÙkhl mUuhl lkS NÙkhl
c) 1938 d) 1940
mUuhl lkS vM+rhl mUuhl lkS pkyhl
&&&&&&&&&&&&&&&

Auditing Roll No.
Paper Code: TMT-528
Time : 2 Hrs. 50 Mts.
M. Marks: 60
Section B
[k.M c

Q.No.2. Discuss the different types of Errors.
fofHkUu izdkj dh v'kqf);ksa dks crkb;sA
OR
What is Balance Sheet Audit?
fpV~Bk vads{k.k D;k gS\
Q.No.3. What are the forms of Internal Control?

vkUrfjd fu;a=.k ds Lo:Ik D;k gS\
OR
Write a short note on Routine Checking?
uSR;d tkap ij laf{kIr uksV fyf[k;sA
Q.No.4. Describe Wasting Assets.

{k;h lEifÙk;ksa dk o.kZu dhft;sA
OR
What points should be kept in mind while examining the vouchers.
izek.kdksa dh tkap djrs le; fdu&fdu ckrksa dks /;ku esa j[kk tkuk pkfg;sA
Q.No.5. Write short notes on the remuneration of a company Auditor.

dEiuh vads{kd ds ikfjJfed ij uksV fyf[k;sA
OR
What is Dividend and Divisible Profit?
ykHkka'k ,oa foHkkT; ;ksX; ykHk D;k gS\
Q.No.6. Discuss the essential elements of Investigation.
vuqla/kku ds vko';d rRoksa dks crkb;sA
10
OR
Write a short note on the Audit of Charitable Institutions.
/kekZFkZ laLFkkvksa ds vad{ks.k ij laf{kIr fVIi.kh fyf[k;sA
11
Section C
[k.M l
Q.No.7. What is Audit working paper? Explain its advantages and disadvantages.
vads{k.k dk;Zi= D;k gS\ blds xq.k&nks"kksa dks crkb;sA
OR
Explain the different techniques of Cost Audit.
ykxr vads{k.k dh fofHkUu rduhdksa dks Li"V dhft;sA
Q.No.8. How would you make the internal check of Purchases & Sales?
vki Ø; ,oa foØ; dk vkUrfjd fujh{k.k fdl izdkj djsx
a s\
OR
What is Internal Control? Differentiate between Internal Control and Internal
Check.
vkUrfjd fu;a=.k D;k gS\ vkUrfjd fu;a=.k rFkk vkUrfjd fujh{k.k esa varj Li"V dfj;sA
Q.No.9. "Vouching is the back-bone of Auditing." Explain.
**izek.ku vads{k.k dh jh<+ dh gÏh gSA** O;k[;k dhft;sA
OR
Write our essay on "Valuation of Assets."
**lEifÙk;ksa ds ewY;k¡du** ij ,d fuca/k fyf[k;sA
Q.No.10. In which circumstances can an Auditor be made responsible for criminal liabilities?
,d vads{kd fdu n'kkvksa esa lkijk/k dk;ksZa ds fy, mÙkjnk;h Bgjk;k tk ldrk gS\
OR
Out of which sources the company can declare dividends. As an auditor how will
you examine that the dividend have been paid as per law.
,d dEiuh fdu L=ksrksa ls ykHkka'k ns ldrh gS\ ,d vads{kd gksus ds ukrs vki bl ckr
dk lR;kiu fdl izdkj djsx a s fd ykHkka'k dk Hkqxrku fof/kuqlkj fd;k x;k gS\
Q.No.11. What do you mean by "Investigation of accounts?" Explain the objects of

investigation clearly.
**[kkrksa ds vuqla/kku** ls vki D;k le>rs gSa\ vuqla/kku ds mís';ksa dks Li"Vr% le>kb;sA
OR
How would you conduct the audit of a Club?
,d Dyc dk vads{k.k fdl izdkj fd;k tk;sxkA
----------------------
12
Customs & Service Tax - Procedure and Practice Roll No.
Paper Code: TMT-529
Enrollment No.
Time : 10 Minutes
M.Marks : 10
Section A
(Objective Type Questions) Invigilator’s Signature
the correct answer.
5. Customs Duty is-
a) Direct Tax b) Indirect Tax
c) State Tax d) Local Tax
6. The term goods includes from customs point of view-
a) Stores b) Baggage
c) Ship d) All of above
7. Maximum limit of transportation cost is-
a) 10% of invoice price b) 20% of FOB price
c) 1% of CIF Value d) 5% of Assessable value
8. ______________ item are include in prohibited list for export-
a) 5 b) 11
c) 20 d) Many
9. Cargo import is related to-
a) Ship b) Air Craft
c) Import of stores d) All of above
10. Number of tree trade zones in India-
a) 2 b) 5
13
c) 7 d) Many
11. Service Tax levied on-
a) Operation on services b) Receiving of services
c) Providing of services d) Use of services
12. Service Tax is levied-
a) In whole of India b) Not in Jammu & Kashmir
c) On services exported d) On services imported
13. Prescribed Form for Registration of Service Tax is-
a) ET 1 b) ST 1
c) ST 3 d) ST 10
14. Interest payable @_________ in case of delay payment of Service Tax-
a) 1% monthly b) 10% per annum
c) 12% annum d) 18% per annum
------------------------------

Customs & Service Tax - Procedure and Practice Roll No.
Paper Code: TMT-529
M. Marks: 60
Section B
14
Q.No.2. Discuss the contribution of customs in government revenue.
OR
Write a note on-
(a) Anti Dumping Duty
(b) Export Duty
Q.No.3. Mention the item restricted for import.

OR
Discuss the provision regarding clearance of Import by post.
Q.No.4. Write a note on-

(a) Import Mainfest
(b) Bill of Entry
OR
Write note on Export against licensing.
Q.No.5. Give a Performa of ST 1 to get registered under service tax.

OR
Mention the provision relating to penalty under service tax.
Q.No.6. Who is responsible for registration under service tax?

OR
Explain the liability of service tax on expenses reimbursed by service user.
Section C
Q.No.7. Discuss the method of computation of various types of Customs Duty.

OR
Discuss the method of computation of assessable value for calculation of customs
duty.
Q.No.8. What are the reason for prohibiting imports and exports?
OR
Discuss the provisions of customs duty act 1962 regarding notify goods and
specified goods.
Q.No.9. Discuss the provisions of customs duty act and procedure relating to import of
baggage.
OR
15
Discuss the provisions relating to clearance of imported and exported goods.
Q.No.10. Discuss the briefly provisions regarding service tax in India.

OR
Discuss the registration procedure for service tax.
Q.No.11. Write the detail note on Services from A to L.

OR
Point out the items included and excluded while determining the taxable value of
the following services.
(a) Photography service
(b) Coaching and training service
(c) Beauty treatment service
(d) Practicing chatered Accountant
-----------------------
B.Com. Sixth Semester Examination (Year 2016) Roll No.

Financial Management
Subject Code: BCOM-604 (A)
Paper Code: TMT-530 (A) Enrollment No.
Time : 10 Minutes
M.Marks : 10
[k.M v
¼oLrqfu"B Á’u½
the correct answer.
1. Capital gearing refers to the relationship between equity capital and-
a) Long term debt b) Short term debt
c) Both (a) & (b) d) None of these
2. Financial leverage is also known as-
a) EBIT b) Trading on equity
16
c) Composite leverage d) None of these
3. The appropriate objective of an enterprise is-
a) Maximization of sales
b) Maximization of owner's wealth
c) Maximization of profits
d) None of these
4. Capital investment decisions are which kind of decision in nature?
a) Reversible b) Constant
c) Irreversible d) All of these
5. Financial decision involve-
a) Investment, financing and dividend decision
b) Investment, financing and sales decision
c) Financing, dividend and cash decisions
d) None of these
6. The simplest capital budgeting technique is-
a) Internal rate of return b) Pay back period method
c) Cash inflow d) None of these
7. As per traditional approach cost of capital is affected by-
a) Debt only b) Equity only
c) Debt equity mix d) None of these
8. Combination of debt and equity that leads to the maximum value of the firm is
known as-
a) Optimal capital structure
b) Risk return trade off
c) Net income approach
d) Modigliani & Millar approach
17
9. According to which model the dividend decision is irrelevant?
a) Walter's Model b) Gordon's Model
c) MM Hypothesis d) None of these
10. With the shortage of working capital the rate of return on investment.
a) Increases b) Falls
c) Both (a) & (b) d) None of these
--------------------------

Financial Management
Subject Code: BCOM-604 (A)
Paper Code: TMT-530 (A)
M.Marks : 60
Section B
Q.No. 2. Write a short note on profit maximization Vs wealth maximization.

OR
Describe in brief the aims of finance function.
Q.No. 3. What do you meant by capital structure?

OR
What is financial leverage? Also explain its role.
Q.No. 4. What is the need of capital budgeting?

OR
Write a short note on NPV & IRR.
Q.No. 5. What is weighted average cost of capital?

OR
Enlist the factors that influence the dividend policy of a firm.
Q.No. 6. What are the principles of working capital management?

OR
What is 'Receivables Management'? How it is useful for business concerns?
Section C
18
Q.No. 7. What is financial management? What major decisions are required to be taken in
finance? Also explain the objectives of financial management.
OR
"Finance function is concerned with allocating funds to specific assets and
obtaining the best mix of financing in relation to the overall valuation of the firm".
Discuss.
Q.No. 8. Calculate EPS of Shy Ltd. and Smart Ltd. assuming @ 20% before tax rate of return
on assets b) 10% before tax rate of return on assets based on the following data:
Shy Ltd. Smart Ltd.
(Rs. in lakh) (Rs. in Lakh)
Assets 200 200
Debt (12%) - 100
Equity 200 100
(Shares of 10 Rs. each) (Shares of 10 Rs. each)
Assume a 50% income tax in both the cases.

OR
Define capital structure what should be the features of an appropriate capital
structure? Also explain the determinants of its.
Q.No. 9 A project requires an investment of Rs. 5,00,000 and has a scrap of Rs. 20,000 after
five years. It is expected to Yield profits after depreciation and taxes during the five
years amounting to Rs. 40,000, Rs. 60,000, Rs. 70,000, Rs. 50,000 and Rs. 20,000.
Calculate the average rate of return on the investment.
OR
A firm whose cost of capital is 10% is considering two mutually exclusive projects
A and B, the cash flows of which are as below.
Year Project A Project B
(Rs.) (Rs.)
0 -50,000 -80,000
1 62,500 96,170
Suggest which project should be taken up using.

1) Net present value method.
2) The internal rate of return method.
Q.No. 10 What is cost of capital? Explain the significance of cost of capital.
19
OR
"In Walter's approach, the dividend policy of a firm depends on availability of
investment opportunity and relationship between the firm's internal rate of return
and its cost of capital". Discuss what are the short comings of this view.
Q.No. 11 How are net working capital, liquidity, technical insolvency and risk related?
OR
Bharat Ltd. decides to liberalise credit to increase its sales. The liberalized credit
policy will bring additional sales of Rs. 3,00,000. The variable costs will be 60%
of sales and there will be 10% risk for non-payment and 5% collection costs. Will
the company benefit from the new credit policy?
-----------------------

International Marketing Roll No.
Subject Code: BCOM-604(B)
Paper Code: TMT-530(B)
Enrollment No.
Time : 10 Minutes
M. Marks: 10
[k.M v
¼oLrqfu"B Á’u½
the correct answer.
dk iz;ksx djsAa
lgh mÙkj pqfu,&
15. Which of the following is not part of International Marketing:

fuEu esa ls dkSu&lh vUrjkZ"Vªh; foi.ku dh ekax ugha gS&
c) Import Trade
vk;kr O;kikj
d) Sending workers abroad for employment
Jfedksa dks jkstxkj ds fy, fons'k Hkstuk
c) Export Trade
fu;kZr O;kikj
d) Re-Export Trade
iqu% fu;kZr cktkj
16. The most popular medium to enter international marketing is:
20
vUrjkZ"Vªh; foi.ku esa izos'k dk lokZf/kd izpfyr ek/;e gS%
a) Export b) Joint Venture
fu;kZr la;qDr miØe
c) Licence d) None of these
vuqKk i= mijksDr esa ls dksbZ ugha
3. What is the main base for the selection of export product?

fu;kZr mRikn dk p;u djus ds fy, eq[; vk/kkj D;k gS\
c) Price of Product
oLrq dk ewY;
d) Durability of product
mRikn dk fVdkÅiu
c) Demand of product in country
Lons'k esa oLrq dh ekax
d) Feasibility of product in Foreign Market
fons'kh cktkj ds fy, mRikn dh vuqdwyrk
4. 'News-paper' is the example of:
*lekpkj i=* mnkgj.k gS%
c) Press Advertisement b) External Advertisement
izsl foKkiu dk ckº; foKkiu dk
c) Entertainment Advertisement d) None of these
euksjatu foKkiu dk mijksDr esa ls dksbZ ughaa
5. Price in which all expenses including boarding expenses are included is called:
Tkgkt ij yknus rd ds lHkh O;; ftl ewY; esa lfEefyr gS] og ewY; dgyrk gS&
a) F.A.S. b) Local price
,Q-,-,l- LFkkuh; ewY;
c) F.O.B. d) C & F price
,Q-vks-ch- lh ,.M ,Q ewY;
6. On the basis of International Price Quotation. __________ is issued:

vUrjkZ"Vªh; dher fufonk ds vk/kkj ij tkjh dh tkrh gS&
a) Invoice b) Insurance policy
chtd chek ikWfylh
c) Certificate of Origin d) Import Licence
ewy LFkku dk izek.k i= vk;kr vuqKk i=
7. Intermediaries associated with direct channel of distribution are:

forj.k ds izR;{k ekxZ ls lacfa /kr e/;LFk gS%
a) Overseas Distributors b) Domestic Agents
fons'kh forjd ?kjsyw ,tsVa
c) Export Broker d) All of these
fu;kZr nyky mijksDr esa ls lHkh
8. In which form Foreign Sales agents gets his remuneration.

fons'kh foØ; izfrfuf/k fdl :Ik esa viuk ikfjJfed izkIr djrk gS%
a) Profit on Sales b) Commission on Sales
foØ; ij ykHk foØ; ij deh'ku
c) Fees d) All of these
'kqYd mijksDr esa ls lHkh
21
9. Which main points should be kept in mind while determining the export price?
fu;kZr dher dk fu/kkZj.k djrs le; fdu eq[; ckrksa dks /;ku esa j[kuk pkfg,\
a) Competition b) Cost
izfr;ksfxrk dher
c) Demand d) All of these
ek¡x mijksDr esa ls lHkh
10. Where is head-quarter of Export-Import Bank situated?
fu;kZr&vk;kr cSad dk eq[;ky; dgk¡ fLFkr gS\
a) In New Delhi b) In Mumbai
ubZ fnYyh esa eqEcbZ esa
c) In Chennai d) In Indore
PkSUubZ esa bUnkSj esa
&&&&&&&&&&&&&&&

International Marketing Roll No.
Subject Code: BCOM-604(B)
Paper Code: TMT-530(B)
M. Marks: 60
Section B
[k.M c

Q.No.2. Distinguish between International Marketing and Domestic Marketing.
vUrjkZ"Vªh; foi.ku ,oa ?kjsyw foi.ku ds e/; varj Li"V dfj,A
OR
Explain the prospects of India in the International Marketing.
vUrjkZ"Vªh; foi.ku esa Hkkjr dh laHkkouk,a le>kb,A
Q.No.3. What do you mean by standardization of product in foreign Market.

fons'kh cktkj esa mRikn ds izHkkohdj.k ls D;k vfHkizk; gS\
OR
What is brand piracy? Explain with examples.
Ckzk.M ik;jslh D;k gS\ mnkgj.k lfgr le>kb,A
Q.No.4. What is the significance of pricing of formulating marketing strategy?

vUrjkZ"Vªh; foi.ku uhfr ds fuekZ.k esa dher dh D;k egÙkk gS\
OR
22
Define letter of credit.
Lkk[k&i= dks ifjHkkf"kr djsAa
Q.No.5. Explain international distribution channels and logistics decisions.

vUrjkZ"Vªh; foi.ku ek/;e ,oa laHkkj ra= fu.kZ; ds ckjs esa crkb,A
OR
What is meant by Sales promotion?
foØ; izksRlkgu ls D;k vk'k; gS\
Q.No.6. Write a short-note on Export Invoice.
fu;kZr chtd ij ,d laf{kIr fVIi.kh fyf[k,A
OR
What is meant by Export Pricing?
fu;kZr ewY; ls D;k vk'k; gS\
23
Section C
[k.M l
Q.No.7. What are the different modes of entry in the Foreign Markets? What are the
advantages and disadvantages of each mode?
fons'kh cktkj esa izos'k djus ds fofo/k :Ikksa dk o.kZu djsAa izR;sd :Ik ds ykHk ,oa gkfu;ksa
dks crk,A
OR
What factors influences the decision process in International Marketing?
vUrjkZ"Vªh; foi.ku esa fu.kZ; izfØ;k dks izHkkfor djus okys rRoksa dks Li"V djsAa
Q.No.8. What do you mean by packaging? Discuss the importance of packaging in

International Marketing?
IkSdsftax ls D;k vk'k; gS\ vUrjkZ"Vªh; foi.ku esa iSdfs tax dk egRo crykb,A
OR
Discuss the elements and advantages of export product planning.
fu;kZr mRikn fu;kstu ds rRoksa ,oa ykHkksa dk o.kZu dhft,A
Q.No.9. What do you understand by International Price Quotation? What are those factors
which are required in International Price Quotation?
vUrjkZ"Vªh; ewY; m)j.k ls D;k vk'k; gS\ blesa dkSu&dkSu lh ckrksa dk mYys[k gksrk
gS\
OR
What do you mean by pricing? What is the strategic significance of differentiated
pricing?
dher ls D;k vfHkizk; gS\ vUrjkZ"Vªh; cktkj esa fHkUu&fHkUu dher fu/kkZj.k ds uhfrxr
egRo dks LIk"V djsAa
Q.No.10. What are the factors affecting selection of international distribution channels?
Explain.
vUrjkZ"Vªh; forj.k okfgdkvksa ds p;u dks izHkkfor djus okys ?kVd dkSu&dkSu ls gSa\
le>kb,A
OR
Which points are to be covered in an agreement with foreign sales agent? Explain.
fons'kh foØ; izfrfuf/k ds lkFk le>kSrs esa dkSu&dkSu lh ckrsa gksuh pkfg,\ le>kb,A
Q.No.11. State the main provision of government of India's present Foreign Trade Policy.
Hkkjr ljdkj dh orZeku fons'k O;kikj uhfr ds eq[; izko/kku crkb,A
OR
What do you mean by Export Finance? What are the sources of Export Finance?
Explain.
fu;kZr foÙk ls D;k vk'k; gS\ fu;kZr foÙk ds izeq[k L=ksr D;k gS\ Li"V dhft,A
----------------------
24
Roll No.
Property & Liability Insurance
Paper Code: TMT-531 Enrollment No.
Time : 10 Minutes
M.Marks : 10
[k.M v
¼oLrqfu"B Á’u½
the correct answer.
dk iz;ksx djsAa
Q.No. 1. Choose the correct answer-
lgh mÙkj pqfu,&
1. Which among of the following cannot be an element in valid insurance contract?

buesa ls dkSu lk ,d oS/k chek vuqca/k dk rRo ugha gks ldrk gS\
a) Offer and Acceptance b) Coercion
izLrko vkSj Lohd`fr tcjnLrh
c) Consideration d) Legality
izfrQy oS/krk
2. Which of the following statement is true?

buesa ls dkSu lk dFku lgh gS\
a) Insurance protects the asset
chek laifÙk dh j{kk djrk gS
b) Insurance prevents its loss
chek blds uqdlku ls cpkrk gS
c) Insurance reduces possibilities of loss
chek uqdlku dh laHkkoukvksa dks de djrk gS
d) Insurance pays when there is loss to asset
laifÙk ds uqdlku gksus ij chek mldk Hkqxrku djrk gS
3. __________ means spreading one investments in different kind of asset.

---------------------- dk eryc fdlh O;fDr ds fuos'k dks fofHkUuA
a) Pooling b) Diversification
iwfyax fofo/khdj.k
c) Gambling d) Dynamic Risk
twavk xfr'khy tksf[ke
4. Insurance density is-

chek /kuRo gSA
a) Insurance premium b) Ratio of insurance to income
chek izhfe;e vk; ls izhfe;e dk vuqikr
c) Premium per capita d) Coverage per capita
25
izfr O;fDr izhfe;e izfr O;fDr dojst
5. Insurance agents who hold license to act as agent for life insurance and a general
insurer are called-
ftu chek vfHkdÙkkZ ds ikl thou chekdÙkkZ rFkk lk/kkj.k chekdÙkkZ ds vfHkdÙkkZ ds rkSj
ij dk;Z dj ldus dk ykblsal gksrk gSA
a) Common Insurance Agent
lkekU; chek vfHkdÙkkZ
b) Composite Insurance Agent
lexz chek vfHkdÙkkZ
c) Multiple Insurance Agents
cgqla[;d chek vfHkdÙkkZ
d) General Insurance Agent
lk/kkj.k chek vfHkdÙkkZ
6. Which of the following types of Insurance is mandatory?

fuEu esa ls fdl izdkj dk chek vfuok;Z gksrk gS\
a) Motor own damage
eksVj Lo&{kfr
b) Motor third party legal liability
eksVj r`rh; i{k fof/kd ns;rk
c) Product liability
mRikn ns;rk
d) Professional liability
O;kolkf;d ns;rk
7. Which of the following types of insurance is dissimilar to other four options?

fuEu esa ls dkSu lk chek vU; pkj fodYiksa ls vyx gS\
a) Health Insurance b) Builder Risk Insurance
LokLF; chek fcYMlZ fjLd chek
c) Live Stock Insurance d) Crop Insurance
Ik'kq/ku chek Qly chek
8. Which of the following terms matches closest with composite policy?

fuEu esa ls dkSu lk 'kCn dEiksftV ikWfylh ls esy [kkrk gS\
a) Shopkeepers Insurance
'kkWidhilZ ¼nqdkunkj½ chek
b) Janatha Personal Accident Insurance
turk O;fDrxr nq?kZVuk chek
c) Critical Care Health Insurance
fØfVdy ds;j LokLF; chek
d) Marine cargo Insurance
leqnzh dkxksZa chek
9. Which of the following terms matches closest with professional indemnity cover?
izksQ's kuy {kfriwfrZ ls dkSu lk 'kCn esy [kkrk gS\
a) Insurance companies b) Commercial companies
chek daifu;k¡ okf.kfT;d daifu;k¡
c) Hospital nursing homes d) Practicing surgeons
vLirky uflZx gkse dk;Zjr fpfdRld
26
10. A surveyor's role includes-
,d losZ{kd dh Hkwfedk esa fuEu 'kkfey gksrs gSA
a) Checking the admissibility of the loss
gkfu dh tk¡p vkSj mls Lohdkj djuk
b) Quantification of the loss
gkfu dh ek=k dk fu/kkZj.k
c) Giving comments on the loss
gkfu ij fVIi.kh nsuk
d) Reporting major losses to IRDA
cM+h gkfu;ksa ds ckjs esa vkb vkj Mh , dks fjiksVZ djuk
-------------------------------

Property & Liability Insurance
Paper Code: TMT-531
M.Marks : 60
Section B
[k.M c

lHkh iz’uksa ds mÙkj nsAa lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gS
Q.No. 2. Write short notes on any two of the following-

a) Cover Note c) Partial Insurance
b) Good house keeping d) Auditors fee clause
fuEufyf[kr esa ls fdUgha nks ij laf{kIr fVIi.kh fyf[k,&
a) doj uksV c) vkaf'kd chek
b) csgrj j[k j[kko d) ys[kk ijh{kd 'kqYd [kaM
OR
Distinguish between any two of following-
a) Net Profit and Gross Profit
b) Annual Turnover and Standard Turnover
c) Original Hazard & Contributory Hazard
fuEufyf[kr esa ls fdUgha nks dk varj Li"V dhft,&
27
a) 'kq) ykHk ,oa ldy ykHk
b) okf"kZd VuZvksoj ,oa ekud VuZvksoj
c) ewy [krjk ,oa va'k nk;h [krjk
Q.No. 3. What do you understand by Quota Share Reinsurance and Surplus Share
Reinsurance?
dksVk 'ks;j iquchZek vkSj vkf/kD; 'ks;j iquchZek ls vki D;k le>rs gS\
OR
What are the main features of government health insurance schemes ESIC and
CGHS?
ljdkjh LokLF; chek ;kstuk b ,l vkbZ lh ,oa lh- th- ,p ,l dh eq[; fo'ks"krk,
D;k gS\
Q.No. 4. Explain important features of settlement phase in liability insurance claims.

le>kb, ns;rk chek nkoksa ds fuiVku pj.k ds egRoiw.kZ igywA
OR
In Public Liability (Industrial and Non Industrial) Insurance underwritter has to
assess legal risk hazard like physical risk hazard. Explain with reasons.
lkoZtfud ns;rk chek ¼vkS|ksfxd vkSj xSj vkS|ksfxd½ esa chekdrkZ dks HkkSfrd tksf[ke ds
leku dkuwuh tksf[ke dk fu/kkZj.k djuk iM+rk gSA bl fo/kku dk Li"Vhdj.k dkj.kksa
lfgr dhft,A
Q.No. 5. What do you means by contingent business interruption insurance?
izklafxd dkjksckj O;o/kke chek ls D;k rkRi;Z gS\
OR
Explain the circumstance under which first loss policy be issued under Burglary
Insurance.
dì;k mu ifjfLFkfr;ksa dh tkudkjh ns tc ls/kekjh chek ds vUrZxr izFke gkfu
ikWfylh tkjh dh tkrh gAS
Q.No. 6. Discuss the three Discount provided in motor insurance highlighting the
importance.
dÌk;k eksVj chek esa iznku fd;s tkus okys rhu izdkj dh NwVks ij mudk egRo crykrs
gq, ppkZ djsA
OR
"Agents are necessary for selling Insurance" Explain
le>kb, chek foØ; ds fy, vfHkdrkZ vko';d gSA
Section C
[k.M l

Q.No. 7. Write a details about scope and cover and exclusion commercial general liability
policy.
okf.kfT;d lkekU; ns;rk chek ikWfylh dk vkoj.k {ks= vkSj miotZu bldk foLr`r
foospu dhft,A
28
OR
A flower pot falling from the balcony of a householder causes physical injury to a
passer by on road who lodges a claim for a legal liability. Explain the legal
provision in respect of negligence and onces of proof.
x`gLokeh dh okYduh ls Qwynku fxjus ls iFkpkjh ¼jkgxhj½ dks 'kkjhfjd pksV vkbZ
¼jkgxhj½ iFkpkjh us oS/kfud ns;rk dk nkok nkf[ky fd;k ,sls ekeyksa esa ykijokgh vkSj
lcwr dk nkf;Ro Li"V fdft,A
Q.No. 8. a) What are the item of information commonly asked in all proposal forms?
b) Explain purpose of endorsement.
c) Give specimen wording for any one type of endorsement.
a) lHkh izLrko izi=ksa esa vkerkSj ij tkudkjh dh fdu enksa dks 'kkfey fd;k
tkrk gS\
b) i`"Bkadu dk D;k iz;kstu gS\
c) fdlh ,d izdkj ds i`"Bkadu dh 'kCn ;kstuk dk uewuk izLrqr djsA
OR
Explain with suitable example the meaning of 'Negligence' breach of duty in
liability insurance.
ns;rk chek esa ykijokgh rFkk dÙkZO; dk mYya?ku bu ds vFkZ ij mfpr mnkgj.kksa
lfgr Li"V dhft,A
Q.No. 9. a) What is the relevance of principle of utmost good faith in Motor
Insurance?
b) Who does the subrogation arises in Motor Insurance whether it is relevant
in India?
c) How insurable interest arises in motor third party insurance?
a) eksVj chek ik¡fylh esa ije ln~Hkko dh izklafxdrk D;k gksrh gS\
b) eksVj chek esa vuqLFkkiu dc mixr gksrk gS\
c) eksVj r`rh; i{k chek esa chek ;ksX; fgr dSls vixr gksrk gS\
OR
Discuss in details the mechanism and time frame set out by IRDA (Protection of
Policy holder Interests) Regulation 2002 as regard the processing of claims and
redressal of grievances of policy holders.
vkb vkj Mh , vkb ¼ikWfylh /kjdksa ds fgr dh lqj{kk½ fofu;eu 2002 esa nkoksa dh izfØ;k
rFkk ikWfylh /kkjd dh f'kdk;rksa ds fuiVku gsrq izLrqr dh x;h iz.kkyh vkSj le; lhek
ds fooj.kksa ij ppkZ dhft,A
Q.No.10. Outline the cover granted under commercial vehicle motor package policy.
okf.kfT;d eksVj okgu iSdsV ikWfylh ds varxZr e¡twj fd;s tkus okys chek vkoj.k dk
fooj.k nhft,A
OR
Explain with example the basic principles applicable in personal accident insurance
policy.
O;fDrxr nq?kZVuk chek esa ykxw ewy Hkwr fl)kar mnkgj.kksa lfgr Li"V dhft,A
Q.No. 11. Compare and contrast the full value Burglary Insurance and First Loss Insurance.
dÌk;k iw.kZ ewY; ls/kekjh ikWfylh rFkk izFke gkfu ls/kekjh dh rqyuk djsaA
OR
"IRDA has been very active in bringing changes for the benefit of the customer in
health insurance" Explain.
29
bjMk LokLF; chek ds {ks= esa xzkgd dh lqfo/kk esa cnyko ykus dh fn'kk esa cgqr lfØ;
jgk gSA foospuk djsaA
-------------------------------------

Human Resource Management in Tourism Industry
Enrollment No.
Paper Code: TMT-532
Time : 10 Minutes
M.Marks : 10
[k.M v
¼oLrqfu"B Á’u½
the correct answer.
dk iz;ksx djsAa
Q.No. 1. Choose the correct answer-
lgh mÙkj pqfu,&
1. A travel vendor that assembles package vocations to be sold to the public by retail
travel agencies known as ___________
,d ;k=k foØsrk tks fd QqVdj ;k=k ,tsUlh ds }kjk Vwj iSdt
s csprk gS -------------------------
--
a) Travel agent b) Travel vendor
;k=k vfHkdrkZ ;k=k foØsrk
c) Tour wholesaler d) Consolidator
Vwj Fkksd foØsrk pdcanhdrkZ
2. A record in which passenger reservation data is stored?

;kf=;ksa ds fjtosZ'ku ds vk¡dM+s j[kus dk fjdkMZ dgk tkrk gS -----------------------
a) PNR b) CRT
ih- ,u- vkj lh- vkj- Vh
c) Client Profile d) Modem
xzkgd izksQkby eksMse
3. This is one of important duty of travel agency manager.

;g Vsªoy ,tsUlh izca/kd dk ,d egRoiw.kZ dÙkZO; gSA
a) To make contacts
lEidZ cukuk
b) To collect documentation
30
fyf[kr izek.k ,df=r djuk
c) To prepare statements of accounts
ys[kksa ds fooj.k cukuk
d) To be the final authority
vafre vf/kdkjh gksuk
4. The tourist guides can be divided into __________ categories.
VwfjLV xkbZM fofHkUu Jsf.k;ksa esa foHkkftr gksrs gSA
a) A, B, C, D b) A, B, C
c) A, B, C, D, E d) P, Q, R
5. The abbreviation of JET ____________

tsV y?kq :i gS --------------------------------
a) Joint east terminal b) Aircraft with Jet engines
TokbaV bLV VfeZuy ,;j Øk¶V foFk tsV bfUtu
c) Joint European tour d) Jack east tours
TokbaV ;wjksfi;u Vwj tsd bLV Vwj
6. A lodging establishment constituted with an emphasis on motorists.

og vkokl dh O;oLFkk tgk¡ eksVj ;k=h dks fo'ks"k izkFkfedrk nh tkrh gSA
a) Hotel b) Guest house
gksVsy vfrFkh x`g
c) Motel d) Motor workshop
eksVsy eksVj dkj[kkuk
7. A term for kitchen used by the flight crew to heat or prepare passenger meals on an
aircraft.
gokbZ tgkt es]a ;kf=;ksa ds fy,] Hkkstu cukus dk LFkku] tks jlksbZ ?kj ds LFkku ij fy;k
tkrk gSA
a) Galley b) Hold
xSyh gksYM
c) Kitchen d) Connection
jlksbZ?kj dusD'ku ¼lac/a k½
8. A list of points used to complete a trip, including both connecting and stopo-ver
points.
;k=k esa cukbZ tkus okyh lwph ftlesa ;k=k izkjaHk gksus ls lekIr gksus rd dh tkudkjh
jgrh gSA
a) Time table b) Itinerary
le; lkj.kh ;k=k fooj.k
c) Stopover points d) Circle trip
LVkivksoj LFkku {ksf=; ;k=k
9. The system of monetary exchange established by the government of country.

ns'k esa ljdkj }kjk LFkkfir fofÙk; fofue; dh iz.kkyhA
a) Currency b) Funds
eqnzk dks"k
c) Money d) VISA
/ku ohtk
31
10. This is the International Airlines code in India.
;g Hkkjr esa varjkZ"Vªh; gokbZ daiuh ds dksM gSA
a) AA b) AI
,, , vkbZ
c) IA d) IN
vkbZ , vkbZ ,u
---------------------------

Human Resource Management in Tourism Industry Roll No.
Paper Code: TMT-532
M.Marks : 60
Section B
[k.M c

lHkh iz’uksa ds mÙkj nsAa lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gS
Q.No. 2. Write in brief about the salaried avenues of employment in hospitality sector.
lRdkj {ks= ds varxZr vkus okys osru laca/kh jkstxkj ds voljks ij laf{kIr fVIi.kh
dhft,A
OR
List out self employment opportunities in Travel and Tourism sector.
;k=k ,oa i;ZVu ds {ks= esa vkus okys Lojkstxkj ds voljks dh lwph cukb;sA
Q.No. 3. What is the difference between job profiles of flight steward and airport
representative?
mM+ku ifjpkjd ,oa gokbZ vM~Ms dk izfrfuf/k dh tkWc izksQkby ¼dk;Z :ijs[kk½ ds chp
varj Li"V dhft,A
OR
Explain the job responsibilities of a air hostess.
foeku ifjpkfjdk ds dk;kZs ds nkf;Roksa dk o.kZu dhft,A
Q.No. 4. List out the essential qualities of tour manager.

;k=k izca/kd ds vfuok;Z xq.kksa dh lwfp cuk,A
OR
Write short note on-
a) Tour assistant
b) Tour escort
32
y?kq fVIi.kh dhft,&
a) ;k=k lgk;d
b) ;k=k vuqj{kd
Q.No. 5. Write in brief the duties of front office staff.

Ý.V vkWfQl LVkQ ds dÙkZO;ksa dks la{ksi esa fyf[k,A
OR
What are the personal qualities in the profiles of receptionist of a hotel?
gksVy ds fjlsI'kfuLV ¼Lokxr ØrhZ½ ds izksQkby esa futh xq.kksa ds ckjs esa crk,A
Q.No. 6. Write any five major roles of event manager in an event.

dk;ZØe izca/kd dh eq[; ik¡p Hkwfedk,¡ dk;ZØe esa D;k gSA
OR
What do you mean by PRO (Public Relation Officer)?
ih- vkj- vks ¼tu lEidZ vf/kdkjh½ dk vFkZ D;k gSA
Section C
[k.M l

Q.No. 7. What is the difference between various available career prospects in government
and private sector in tourism industry?
Ik;ZVu m|ksx ds vUrxZr vkus okys ljdkjh ,oa futh {ks= esa miyC/k jkstxkj ds voljksa
ds e/; varj Li"V dhft,A
OR
What do you think about salaried and self employed avenues of employment?
Differentiate
oSrfud ,oa futh jkstxkj ls D;k le>rs gS\ vUrj Li"V dhft,A
Q.No. 8. Define Aviation sector. Discuss about the various functionaries in aviation sector.
foeku pkyu {ks= dks ifjHkkf"kr dhft,A blh {ks= ds vUrxZr vkus okys fofHkUu
inkf/kdkfj;ksa dk fooj.k nhft,A
OR
Describe the desirable attributes of traffic assistant and pilot.
;krk;kr lgk;d ,oa ikW;yV ds okaNuh; fo'ks"krkvksa dk o.kZu dhft,A
Q.No. 9. What kind of professional knowledge is required by travel personnels in a travel

agency.
;k=k laLFkk ds dk;ZdrkZvksa esa vko';d O;olkf;d Kku fdl izdkj dk gksuk pkfg,A
OR
Suppose you are a tour manager and have to manage a 5 day tour of pachmadhi -
hill station of Madhya Pradesh. Explain about the challenges and problems faced
by you.
mnkgj.k Lo:Ik vki ;k=k izca/kd gS ftls iape<+h tks fd e/; izns'k dks ioZrh; LFky gS]
;gk¡ vki dks ik¡p fnu dk Vwj ys tkuk gSA Vwj dk izca/k djus esa vkus okyh leL;kvksa
,oa pqukSfr;ksa dk o.kZu dhft,A
33
Q.No.10. Describe the Job profiles & functions of House Keeping staff of a hotel.
gksVy ds ¼gkml dhfiax½ ns[k Hkky djus okys deZpkfj;ksa ds dk;ksZa dk o.kZu dhft,A
OR
Comparatively discuss the duties and qualities of a hotel manager of a privately
owned hotel and government owned hotel.
ljdkjh ,oa futh gksVy ds esustj ds xq.kksa ,oa nkf;Roksa dk rqYkukRed o.kZu dhft,A
Q.No. 11. What do you mean by personnel management? What duties you have to perform as
a personnel manager of a hotel?
deZpkjh lac/a kh izca/k ls vki D;k le>rs gSA gksVy ds deZpkjh izca/kd ds dÙkZO;ksa dks
fdl izdkj iznf'kZr djsxa As
OR
Suppose you are an event manager and have to organise an event of Annual
function at your college. Make a blue print of programme.
mnkgj.k Lo:Ik vki dk;ZØe izca/kd gS] dkWyt
s ds okf"kZd egksRlo ds dk;ZØe dh vki
dks O;oLFkk djuh gSA dk;ZØe dh :Ik js[kk dk o.kZu dhft,A
---------------------------

Foreign Trade & International Financial Management Roll No.
Paper Code: TMT-533
Enrollment No.
Time : 10 Minutes
M.Marks : 10

the correct answer.
1. Demand for foreign exchange is determined by-
a) Export of Goods & Services b) Import of Goods & Services
c) Domestic Trade d) None of these
2. Which are not a type of foreign exchange transactions?
a) Spot Transaction b) Forward Transaction
34
c) Cash Transaction d) All of these
3. The date of settlement for a foreign exchange transaction is referred to as-
a) Swap Date b) Transaction Date
c) Clearing Date d) Value Date
4. The function of IMF is-
a) To provide economic Assistant
b) Environmental Awareness
c) Technical Assistance
d) All of these
5. The goals of the World Bank includes-
a) Promotion of foreign investment
b) Promotion of international trade
c) Facilitation of capital investment
d) All of these
6. An letter of credit is made on the basic of-
a) Commercial Invoice b) Consular Invoice
c) Proforma Invoice d) Customs Invoice
7. Commercial invoice, packing list, bill of lading are the documents include under-
a) Principle Documents b) Auxiliary Documents
c) Regulatory Documents d) All of these
8. Which all quality should an entrepreneur possess?
a) Innovation b) Risk bearer
c) Initiative d) All of these
9. From which language the word entrepreneur has been taken?
a) German b) English
c) French d) Greek
35
10. Which of the following form of FDI is a co-operative agreement between firms?
a) Strategic alliance b) Acquisition
c) Joint venture d) Merger
---------------------------

Foreign Trade & International financial Management Roll No.
Paper Code: TMT-533
M.Marks : 60
Section B
Q.No. 2. Explain features of International Financial Markets.

OR
How do you determine exchange rate?
Q.No. 3. What do you mean by currency convertibility?

OR
Explain in brief about current account convertability.
Q.No. 4. Evaluate the World Bank's assistance to India.

OR
Write a short note on IMF.
Q.No. 5. Explain bill of lading.

OR
Write a short note on financial instrument in foreign trade.
Q.No. 6. What is entrepreneurship?

OR
Explain different sources of finance in foreign trade.
36
Section C
Q.No. 7. What do you mean by foreign exchange market? Explain it's functions.
OR
Explain the important features of the Euro Currency Market.
Q.No. 8. What are the implications of convertibility of the rupee on Indian economy?
OR
Write a note on Capital Account Convertibility.
Q.No. 9. What is meant by FDI? Discuss the role of FDI in development of Indian economy.
OR
Examine the role and functions of World Bank.
Q.No. 10. Define documentary letter of credit. What are the parties to it?
OR
Write a short note on- (any two)
i) Insurance Certificate
ii) Commercial Invoice
iii) Consignment
Q.No. 11. What do you mean by Institutional finance? Explain it's benefits in foreign trade.
OR
"Entrepreneurs qualities are in-born and can not be acquired." Analyse this
statement.
----------------------
37
Web Design Roll No.
Paper Code: TMT-534
Time : 10 Minutes Enrollment No.
M.Marks : 10
Section A
(Objective Type Questions) Invigilator’s Signature
the correct answer.
17. A webpage displays a picture. What tag was used to display that picture?
b) Picture b) Image
c) Img d) SRC
18. What is Internet Explorer?
a) An Icon b) A file manager
c) A browser d) The Internet
19. What do I need to get on to the Internet?
a) Computer b) Modem
c) Browser d) All of the above
20. How can you make a bulleted list?
a) < list > b) < nl >
c) < ul > d) < ol >
21. Choose the correct HTML tag to make a text italic-
a) < ii > b) < italics >
c) < italic > d) <i>
22. CSS is an acronym for-
38
a) Cascading Style Sheet b) Column Style Sheet
c) Cascading System Style d) None of the above
23. What is the correct HTML tag for inserting a line break?
a) < br > b) < lb >
c) < break > d) < newline >
24. What is the fall form of HTTP?
a) Hyper text transfer protocol
b) Hyper text transfer package
c) Hyper text translation protocol
d) None of the above
25. Which of the following term describes the art of making dynamic & interactive
pages?
a) DHTML b) HTML
c) XHTML d) XML
26. Output of XML document can be viewed in a-
a) Word processor b) Web browser
c) Notepad d) None of the above
------------------------------
39
Web Design Roll No.
Paper Code: TMT-534
M. Marks: 60
Section B
Q.No.2. What is URL?

OR
What are the basic tags of HTML?
Q.No.3. What are image maps? Explain.

OR
What do you mean by internal linking? How will you implement it?
Q.No.4. Explain in brief positioned & inflow layers.

OR
Explain basic concept of style sheet.
Q.No.5. What are the actions of the submit button in a form?

OR
What is the purpose of scripting?
Q.No.6. What are the component technologies of DHTML?

OR
What is the basic XML structure? Explain.
Section C
40
Q.No.7. What do you mean by web browser? Explain different type of web browser.
OR
What is HTML? Explain any five HTML tags with example.
Q.No.8. Describe how will you embed images in a web document?

OR
Explain in detail about the < table > tag. Also explain all its attributes and related
tags with examples.
Q.No.9. Explain basic concept of layers. Define different type of layer.

OR
Write short notes on-
(a) Inline style sheets
(b) External style sheets
(c) Embedded style sheets
Q.No.10. List the property of form elements and the methods of form elements.
OR
What is scripting? Give general syntactic characteristics of JavaScript?
Q.No.11. How DHTML is used in Internet Explorer? Explain.

OR
What are the features of PHP? Explain various types of data types allowed in PHP.
---------------------------
41

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B.Com.

Sixth Semester Examination (Year 2016)

2. Transaction value is determined for-

3. General rate of special additional custom duty is-

4. Act regarding customs duty may be made by-

7. VAT is imposed on:

10. Registration is compulsory for service providers if taxable value of services

Time : 2 Hrs.50 Mts.

Attempt all questions. Each question carries 4 marks.

(1) Price of Machine 5,30,000

(2) Machine erection expenses 16,400

(3) Packing charges 1,500

(4) After sales service 4,500

(5) Design and drawing charges 19,500

(6) Value added Tax (VAT) 10%

(3) iSfdax O;; 1,500

(4) foØ;ksijkUr lsok O;; 4,500

(5) fMtkbu ,oa Mªkbax O;; 19,500

(6) ewY; of)r dj 10%

dj fu/kkZj.k ;ksX; ewY; ,oa ns; mRikn 'kqYd Kkr dhft,A

(1) Sales of exempted goods 10,00,000

(2) Sales within the state 15,00,000

(3) Export from India 7,50,000

(4) Interstate sales to dealer on Form C 8,74,000

(6) Subsequent Sales during interstate trade to registered dealers 6,25,000

(2) jkT; ds vUnj foØ; 15,00,000

(3) Hkkjr ls fu;kZr 7,50,000

(4) izk:Ik C ij O;kikfj;ksa dks vUrjkZT;h; foØ; 8,74,000

(5) Ng ekg esa foØ; okilh mDr en ¼4½ esa ls 58,000

(7) vU; vUrjkZT;h; foØ; ij dsUnzh; foØ; dj dh nj 14% gSA

(1) Clothes purchases from Banaras (Uttar Pradesh) 11,08,700

(2) Wheat purchases from farmers and sold to consumers 13,12,000

(3) Exercise books sold to dealer of Delhi 7,17,500

(4) Kirana goods purchases from U.P. 2,10,000

(2) xsg¡w fdlkuksa ls [kjhndj miHkksDrkvksa dks foØ; 13,12,000

(3) vH;kl iqfLrdk,a fnYyh ds O;kikjh dks foØ; 7,17,500

(4) fdjkuk lkeku mÙkjizns'k ls Ø; 2,10,000

B.Com. Sixth Semester Examination (Year 2016)

3. For which internal check is most suitable-

4. The best medium of payment is:

B.Com. Sixth Semester Examination (Year 2016)

Attempt all questions. Each question carries 4 marks.

Q.No.3. What are the forms of Internal Control?

Q.No.4. Describe Wasting Assets.

Q.No.5. Write short notes on the remuneration of a company Auditor.

Q.No.11. What do you mean by "Investigation of accounts?" Explain the objects of

Q. No. 1. Choose the correct answer-

5. Customs Duty is-

a) Direct Tax b) Indirect Tax

c) State Tax d) Local Tax

6. The term goods includes from customs point of view-

c) Ship d) All of above

7. Maximum limit of transportation cost is-

a) 10% of invoice price b) 20% of FOB price

c) 1% of CIF Value d) 5% of Assessable value

8. ______________ item are include in prohibited list for export-

9. Cargo import is related to-

a) Ship b) Air Craft

c) Import of stores d) All of above

10. Number of tree trade zones in India-

11. Service Tax levied on-

a) Operation on services b) Receiving of services

c) Providing of services d) Use of services