b.com third semester examination (year 2014) roll …...a) amalgamation b) absorption ,dhdj.k...

1

B.Com Third Semester Examination (Year 2014)

Corporate Accounting Subject Code: BCOM-301

Paper Code: JPJ-227 Time : 20 Minutes

M.Marks : 10

Section A

[k.M&^v^ Objective Type Questions

oLrqfu"B Á’u

Attempt All Questions. Each question carries 1/2 mark. Use the symbol (√) in the box for marking

the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg

dk iz;ksx djsaA

Q. No. 1. Choose the correct answer-

lgh mÙkj pqfu,&

1. The purpose of issue on premium is-

Áhfe;e ij fu.kZ;u ls vk’k; gS&

a) The issue of shares at value less than the face value.

va’kks dk vafdr ewY; ls de ewY; ij fu.kZ;u djuk

b) The issue of shares at face value.

va’kksa dk vafdr ewY; ij fu.kZ;u djuk

c) The issue value is higher than the face value of shares

va’kks dk vafdr ewY; ls vf/kd ewY; ij fu.kZ;u djuk

d) All of these

mijksDr lHkh

2. Security premium cannot be applied for the following works.

ÁfrHkwfr Áhfe;e dk Á;ksx fuEukafdr dk;ksZa ds fy;s ugha fd;k tk ldrk gS&

a) For paying divident

ykHkka’k nsus ds fy;s

b) For issuing bonus shares

osru va’k nsus ds fy;s

c) For writing off preliminary Exp.

ÁkjafHkd O;;ksa dks vifyf[kr djus ds fy;s

d) All of these

mijksDr lHkh

3. The sweat shares can be issued to-

LovftZr ;k LoSV va’kksa dk fuxZeu fd;k tk ldrk gSA

a) Company’s Shareholders

daiuh ds va’k/kkfj;ksa dks

b) Company’s debenture holders

daiuh ds _.ki= /kkfj;ksa dks

c) Company’s employees

daiuh ds deZpkfj;ksa dks

d) None of these

mijksDr esa ls dksbZ ugha

Roll No.

Enrollment No Enrollment

No.

Invigilator’s Signature

2

4. When shares are forfeited the share capital account is debited by-

va'kksa ds gj.k ij va’k iw¡th ys[kk MsfcV gksxk&

a) Nominal value of the share b) Called up amount

va’kksa ds vafdr ewY; ls ek¡xh xbZ jkf’k ls

c) Paid up amount d) None of these

pqdkbZ xbZ jkf’k ls mijksDr esa ls dksbZ ugha

5. In practice share capital of a company Memo-

okLro esa daiuh dh iw¡th ls vk’k; gS&

a) Authorised capital b) Issued capital

vf/k—r iw¡th fuxZfer iw¡th

c) Subscribed capital d) Paid up capital

ek¡xh xbZ ;k vfHk;kafpr iw¡th ifji= ;k pqdrk iw¡th

6. Which method is legally allowed for redemption of preference shares?

iwokZf/kdkj va’kksa ds 'kks/ku ds fy;s dkSu lh fof/k oS/kkfud #i ls ekU; gksxh&

a) Issue of fresh equity shares b) Sale of assets of the company

u, lerk va’kksa dk fuxZeu djuk daiuh dh laifÙk;ksa dk foØ;

c) Issue of debentures d) Loan from the bank

_.ki=ksa dk fuxZeu cSad ls _.k ysuk

7. Profit of cancellation of own debentures is transferred to-

vius _.ki=ksa dks jn djus ij gq, ykHk dk vUrj.k gksxk&

a) Statement of P/L A/c. b) General Reserve A/c.

ykHk&gkfu fooj.k i= lkekU; lap; [kkrk

c) Capital Reserve A/c. d) None of these

iw¡th lap; [kkrk mijksDr esa ls dksbZ ugha

8. The balance of Sinking Fund Investment A/c. after the realization of investment is

transferred to-

fofu;ksxksa ds udnh dj.k ds i'pkr~ flfdax Q.M fofu;ksx [kkrk dk 'ks"k vUrfjr gksrk gS&

a) Statement of P/L A/c. b) Debenture A/c.

ykHk gkfu fooj.k i= _.ki= [kkrk

c) Sinking Fund A/c. d) None of these

flfdax Q.M [kkrk mijksDr esa ls dksbZ ugha

9. In comparison to face value, the valuation of share are usually-

va'kks dk ewYkkadu Ák;% mlds vafdrewY; dh rqyuk esa&

a) Less b) More

de gksrk gSA vf/kd gksrk gSA

c) Equal d) Less or more

leku gksrk gAS de ;k vf/kd gksrk gSA

10. The value of per share on division of amount of net assets by number of shares will

be-

'kq) laifÙk dh jkf’k dks va’kksa dh la[;k ls foHkkftr djus ij ÁkIr Áfr va’k ewY;&

a) Market value b) Cost or purchase value

cktkj ewY; gksxk ykxr ;k Ø; ewY; gksxk

c) Book value d) Intrinsic value

iqLrd ewY; gksxk vkUrfjd ewY; gksxk

3

11. Number of bonus shares will be included in the valuation of bonus shares-

Ckksul va’kksa ds ewY;kadu esa cksul va’kksa dh la[;k lfEefyr gksxh&

a) In number of equity shares

lerk va’kksa dh la[;k esa

b) In number of preferential shares

iwokZf/kdkj va’kksa dh la[;k esa

c) In number of equity and preferential shares

lerk ,oa iwokZf/kdkj va’kksa dh la[;k esa

d) None of these


12. Reconstruction of a company means-

daiuh ds iquZfuekZ.k dk vk’k; gS&

a) Reconstruction of company

daiuh ds iqu% fuekZ.k ls

b) Internal changes of the company

daiuh ds vkarfjd ifjorZu ls

c) External changes of the company

daiuh cká ifjorZu ls

d) External and internal changes of the company

daiuh ds vkUrfjd o cká ifjorZu ls

13. Reorganization of existing company without its dissolution is known as-

fdlh fo|eku daiuh dk iquxZfBr mlds fo?kVu ds fcuk gh fd;s tkus ij dgykrk gS&

a) Amalgamation b) Absorption

,dhdj.k lafoy;u

c) Internal reconstruction d) External reconstruction

vkUrfjd iquZfuekZ.k cká iquZfuekZ.k

14. In case of liquidation of company first payment is made in respect of-

daiuh ds lekiu ij lcls igys Hkqxrku gksrk gS&

a) Legal expenses b) Preferential creditors

dkuwuh O;;ksa dk iwokZf/kdkjh ysunkjksa dk

c) Liquidators remuneration d) Liquidation expenses

lekiu ds ikfjJfed dk lekiu ds O;;ksa dk

15. If dividend on preference shares has been declared but not paid or liquidation

dividend is paid as-

;fn iwokZf/kdkj va’kksa ij ykHkka’k Á sf"kr fd;k tk pqdk gS fdUrq Hkqxrku ugha fd;k x;k gS rks

lekiu ij ykHkka’k dk Hkqxrku fd;k tkrk gS&

a) Arrears of dividend b) Debt

ykHkka’k dh cdk;k jkf’k ds #i esa _.k ds #i esa

c) Preferential creditors d) None of these

iwokZf/kdkjh ysunkj ds #i esa mijksDr esa ls dksbZ ugha

16. Liabilities of a company include-

daiuh ds nkf;Ro esa lfEefyr gksuk&

a) Dividend equalization fund b) Pension fund

ykHkka’k lehdj.k Q.M is’kau Q.M

c) General reserve d) None of these

lkekU; lap; mijksDr esa ls dksbZ ugha

4

17. The method of valuation of shares are-

va'kksa ds ewY;kadu fof/k;k¡ gSa&

a) 3 b) 4

c) 5 d) 6

18. If the value of net assets employed be Rs.2,50,000, average profit for the proceeding

three years be Rs.3,00,000 and the normal rate of return be 10%, the value of goodwill

by capitalization method will be-

;fn O;olk; esa Á;qDr laifÙk;ksa dk 'kq) ewY; 2]50]000 xr~ rhu o"kksZa dk vkSlr ykHk

3]00]000 rFkk O;; dh lkekU; nj 10% gks rks iw¡thdj.k fof/k ls [;kfr dk ewY; gksxkA

a) 15,00,000 b) 5,00,000

c) 22,00,000 d) 2,50,000

19. Goodwill is-

[;kfr gS&

a) Tangible Assets b) Intangible Assets

ewrZlaifÙk vewrZ laifÙk

c) Fictitious Assets d) Current Assets

dkYifud ;k cukoVh laifÙk pkyw laifÙk

20. Redemption of preference shares of a company within 20 years from the date of issue

is-

fuxZeu dh frfFk ls 20 o"kksZa ds vUnj ,d daIkuh ds fy;s vius iwokZf/kdkj va’kksa dk 'kks/ku

djrk gS&

a) Compulsory b) Optional

vfuok;Z ,sfPNd

c) Both (a) and (b) d) None of these

nksuksa (a) RkFkk (b) mijksDr esa ls dksbZ ugha

------------------------------

1

B.Com. Third Semester Examination (Year 2014)

Corporate Accounting Subject Code: BCOM-301

Paper Code: JPJ-227 Time : 2:40 hours

M.Marks : 60

Section – B

[k.M&^c^ (Short Answer Type Questions)

(y?kqmRrjh; iz’u)

Attempt all questions (each question carries 4 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 4 vad fu/kkZfjr gSa)

Q.No.2. What is forfeiture of shares? When can a share be forfeited?

va’kksa dk gj.k D;k gS\ fdlh va’k dk gj.k dc fd;k tk ldrk gSA

OR

Write short notes on minimum subscription and authorized capital.

U;wure vfHknku vkSj vf/kÑr iw¡th ij fVIif.k;k¡ fyf[k;Sa

Q.No.3. What points are taken into consideration while determining the value of shares?

va’kks ds ewY; dks fu/kkZfjr djrs le; fdu ckrksa dks /;ku esa j[kk tkrk gSA

OR

Define goodwill. Is it real or fictitious?

[;kfr dh ifjHkk"kk nhft;sA ;g okLrfod gS ;k cukoVh\

Q.No.4. Explain any two items of current liabilities.

Pkkyw nkf;Roksa ds fdUgha nks enksa dks le>kbZ;sA

OR

Write notes on the following:-

fuEu ij fVIi.kh fyf[k;s&

a) Procedure of dividend

ykHkka’k dh çfØ;k

b) Unclaimed dividend

Uk ek¡xk x;k ykHkka’k

Q.No.5. Explain minority shareholder’s interest.

vYier/kkjh va’k/kkfj;ksa ds fgr dks le>kb,A

OR

State three examples of inter-company transactions.

vUrj&dEiuh lkSnksa ds rhu mnkgj.k nhft,A

Q.No.6. What is Transferor and Transferee Company? What accounting entries are made in the

books of Transferor Company and Transferee Company?

gLrkUrjd vkSj gRrkUrjh dEiuh fdls dgrs gSa\ gLrkUrjd vkSj gLrkUrjh dEiuh dh iqLrdksa

esa dkSu&lh çfof"V;ka dh tkrh gSa\

OR

Discuss the accounting methods of amalgamation.

,dhdj.k dh ys[kkadu fof/k;ksa dk o.kZu dhft,A

Roll No.

2

Section C

[k.M&^l^ (Long answer type questions)

(nh/kZ mRrjh; iz’u) Attempt all questions (each question carries 8 marks)

lHkh iz’uksa ds mRrj nsaA (lHkh iz’uksa ds fy;s 8 vad fu/kkZfjr gSa½

Q.No.7 A company offered 1000 equity shares of Rs. 100 each to the public.

The amount was payable as follows:

a) Rs.30 on application (including Rs.10 premium)

b) Rs.50 on allotment and

c) Rs.30 on first and final call.

Applications were received for 3000 shares. Applications for 1000 shares were rejected

and application money refunded. The allotment was made pro-rata to the remaining

application, excess application money being towards the amount due on allotment.

X to whom 100 shares were allotted did not pay any money accept that with the

application. The issue was completed and rest of applicants paid their amount when due.

Shares of X were forfeited and reissued to Y at 50 each as fully paid up. Give journal

entries.

,d dEiuh us 100 okys 1000 lerk va’k turk dks çLrqr fd;sA jkf’k fuEukuqlkj ns; Fkh&

d½ vkosnu ij 30 :Ik;s ¼10 :Ik;s çhfe;e lfgr½

[k½ vkcaVu ij 50 :Ik;s

Xk½ çFke o vafre ;kpuk ij 30 :Ik;s

3000 va’kksa ds fy;s vkosnui= çkIr fd;sA 1000 va’kksa ds fy;s izkIr vkosnu i=ksa dks vLohdkj

dj fn;k x;k vkSj vkosnu jkf’k ykSVk nh xbZA ’ks"k vkosnu dks ;Fkkuqikr vkoaVu fd;k x;k

vkSj vkosnu i=ksa dk vfrfjDr /ku vkoaVu esa ç;qDr fd;k x;kA

X ftls 100 va’kksa dk vkoaVu fd;k x;k Fkk us vkosnu ds vykok dksbZ jkf’k ugha pqdkbZA va’kksa

dk fuxZeu iw.kZ gqvk vkSj ’ks"k vkosndksa us viuh jkf’k ns; gksus ij pqdk nhA X ds va’k tCr

dj fy;s x;s vkSj 50 :Ik;s çfrva’k ds fglkc ls Y dks iw.kZnŸk fuxZfer dj fn;s x;sA tuZy

çfof"V;k¡ dhft;sA

OR

Nagar limited redeems its 10000, 10% Redeemable Preference share of Rs. 100 each out

of statement of profit and loss on 31 March 2014. Give journal entries, if these shares are

redeemed.

a) At Par

b) At a premium of 10%

Ukxj fyfeVsM 31 ekpZ 2014 dks vius 100 :Ik;s okys 10]000] 10 izfr’kr ’kks/kuh; iwoZf/kdkj

va’kksa dk ’kks/ku ¼fo;kspu½ ykHk&gkfu fooj.k i= ls djrh gSA tuZy çfof"V;k¡ dhft;sA ;fn

bu va’kksa dk ’kks/ku ¼fo;kspu½&

d½ leewY; ij fd;k tkrk gSA

[k½ 10 çfr’kr çC;kf/k ij fd;k tkrk gSA

Q.No.8 From the following information calculate the value of goodwill by super profits method

(Simple and Weighted):

(i) Average capital employed in the business is Rs. 3,60,000.

(ii) Net trading profit of the firm for the past three years were Rs. 64,560; Rs. 54,420

and Rs. 67,500.

(iii) Rate of interest expected from capital having regard to the risk involved is 12

percent p.a.

(iv) Fair remuneration to the partners for their service Rs. 7,200 per annum, not

charged to P. & L. Account so far.

3

fuEukafdr lwpukvksa ds vk/kkj ij [;kfr dk ewY;kadu vf/kykHk fof/k ¼lk/kkj.k ,oa Hkkj;qDr½ ls

dhft;s%

(i) O;kikj esa fu;ksftr vkSlr iwath 3]60]000 #-A

(ii) QeZ esa fiNys rhu o"kksZa ds O;kikfjd ykHk bl Ádkj Fks&64]560 #-] 54]420 #- vkSj

67]500 #-A

(iii) Tksf[ke ds vk/kkj ij vuqekfur C;kt dh nj 12 Áfr’kr Áfr o"kZA

(iv) Lk>snkjksa dks mudh lsokvksa ds ÁfrQyLo#i mfpr ikfjJfed 7]200 #- okf"kZd] tks vHkh

rd ykHk&gkfu [kkrs esa lek;ksftr ugha fd;k x;k gSA

OR

Compute the value of shares in the following cases:-

fuEufyf[kr ifjfLFkfr;ksa esa va’kks ds ewY; dh x.kuk dhft;sA

A Ltd. B Ltd.

Annual net profit before tax ¼okf"kZd ’kq) ykHk½ 60,000 60,000

Rate of tax ¼dj dh nj½ 20% 50%

Normal rate of return ¼çR;k; dh leksp nj½ 10% 10%

Paid up share capital ¼pqdrk va’kiw¡th½ 2,40,000 2,40,000

(Equity shares of Rs. 100 each)

Q.No.9 Following is the extract taken from the director’s report of Roop Singh Company limited.

The net profit for the year ended 31st March 2014 after providing for depreciation and

taxation is Rs.37,22,994 to which should be added the sum of Rs. 5,61,984 being the

balance brought forward from last financial year. The directors have transferred Rs.

7,00,000 to general reserve and Rs. 100000 to development rebate reserve and they

recommended a dividend of 10% for the financial year 2013-14 absorbing Rs. 27,50,000.

The balance to be carried forward to the next financial year accounts. The general reserve

had a balance of Rs.3,00,000 on 1st April, 2013. You are required to show the above

items in the balance sheet as on 31st March, 2014

:iflag dEiuh fyfeVsM ds lapkydksa dh fjiksVZ dk ,d Hkkx fuEu izdkj gSaA 31 ekpZ 2014 dks

lekIr gksus okys o"kZ ds fy;s dEiuh dk ’kq) ykHk ál rFkk djksa gsrq vk;kstu ds Ik’pkr~

37]22]994 gSaA blesa 5]61]984 :Ik;s vkSj tksM+k tkuk pkfg, D;ksafd ;g xr~ fofRr; o"kZ ds

ykHkgkfu fooj.k i= dk ’ks"k gSA buesa ls lapkydksa us 7]00]000 :Ik;s lkekU; lap; esa rFkk

1]00000 :i;s fodkl NwV lap; esa vUrfjr fd;k rFkk mUgksau s foRrh; o"kZ 2013&14 ds fy;s

10 izfr’kr dh nj ls ykHkka’k dh flQkfj’k dh ftldh /kujkf’k 27]50]000 gSA lapkyd ykHkksa

dh ’ks"k /kujkf’k vxys foRrh; o"kZ ds fy;s vkUrfjd djus dk fu’p; djrs gSA lkekU; lap;

esa 1 vçSy 2013 dks 3]00000 :Ik;s ’ks"k FkkA vkidks rS;kj djuk gS mi;qDr enks dks n’kkZrs gq,

31 ekpZ 2014 dk fpV~BkA

OR

Due to inadequacy of profit during the year the company proposes to declare dividend out

of general reserves. From the following particulars you have to ascertain the amount that

can be drawn applying the companies (declaration of dividend out of reserves) rules

1975.

o"kZ ds ykHkksa dh vi;kZIrrk ds dkj.k dEiuh lkekU; lap; esa ls ykHkka’k dh ?kks"k.kk dk izLrko

djrh gSSA bldks fuEufyf[kr lajpukvksa ls og jkf’k fuf’pr djuh gS tks dEifu;k sa dh

lafpfr;ksa ls ykHkak’k ?kks"k.kk fu;e 1975 dks ykxw djrs gq, fudkyh tk ldrh gSA

4

5000 8% pref. shares of Rs.100 each fully paid- 5,00,000

¼5000] 100 :Ik;s okys iw.kZfnRr 8 izfr’kr iwokZf/kdkj va’k½

200000 equity shares of Rs. 10 each fully paid 2,00,000

¼200000] 10 :Ik;s iwoZnRr lerkva’k½

General reserve 6,00,000

¼lkekU; lap;½

Capital reserve on revaluation of assets 1,00,000

¼laifRr;ksa ds iqu%ewY;kadu ij iw¡th lap;½

Security premium 1,00, 000

¼izfrHkwfr izC;kf/k½

Credit balance of P&L A/c. 18,000

¼ykHkgkfu [kkrs dk ØfMV ’ks"k½

Net profit for the year 1,02,000

¼o"kZ ds fy;s ’kq) ykHk½

Average rate of dividend during the last five years 15%

¼xr ik¡p o"kksZ ds nkSjku ykHkka’k dh vkSlr nj½

Q.No.10 From the following balance sheet of X Company and its subsidiary Y Company drawn up

at 31st March 2013, prepare a consolidated balance sheet as at the date of acquisition of

80% share in the subsidiary company. The reserve and profit of Y co. amounted to Rs.

12500 and 7500 respectively. Details of Liabilities and Assets of X and Y Company as at

31st March, 2013.

X vkSj mldh lgk;d Y dEiuh ds fpV~Bs 31 ekpZ 32013 dks fuEukuqlkj gSSA buls la;qDr

fpV~Bk rS;kj dhft;s A lgk;d daiuh ds 80 izfr’kr va’k izkIr djus dh frfFk ij Y dEiuh

dh lap; vkSj ykHk Øe’k% 12500 rFkk 7500 :Ik;s FksA

X vkSj Y dEiuh ds nkf;Roksa o laifRr;ksa dk fooj.k 31 ekpZ 2013 dksA

Particulars ¼fooj.k½ X Y

Liabilities ¼nkf;Ro½

Share capital ¼va’kiw¡th½ 2,50,000 50,000

Reserve ¼lap;½ 1,00,000 25,000

Statement of P & L ¼ykHkgkfu fooj.k i=½ 50,000 25,000

Creditors¼ysunkj½ 75,000 25,000

4,75,000 1,25,000

Assets¼laifRr;k¡½%& -

Sundry assets¼fofo/k laifŸk;k¡½ 3,95,000 1,25,000

Share in Co. 400 at 200 per share

¼ Y dEiuh ds 400 va’k 200 :Ik;s izfr va’k dh nj ls ½

80,000 -

4,75,000 1,25,000

OR

A company went into voluntary liquidation. Rs. 3,50,000 were realized from its assets,

which does not include the amount which is received by selling those securities which are

with fully secured creditors. Following was the position:-Share capital: 1000 share of Rs.

100 each; fully secured creditors Rs.40,000 were realized from the securities Rs. 35,000;

preferential creditors Rs. 6000; unsecured creditors 1,40,000; debentures having a

floating charge on the assets of the company Rs. 2,50,000; liquidation expenses Rs. 5000;

remuneration of liquidators Rs. 7500. Prepare the liquidators final statement of account.

5

,d dEiuh dk ,sfPNd lekiu gqvkA bldh laifRr;ksa ls 350000 :Ik;s çkIr gq,A blesa og

jkf’k ’kkfey ugha gS tks fd mu çfrHkwfr;ksa ds cspus ls çkIr gqbZ tks iwokZ jf{kr ysunkjksa ds

vf/kdkj esa FkhA dEiuh dh fLFkfr fuEukuqlkj Fkh&

va’kiw¡th 100 :Ik;s okys 1000 va’k iw.kZ jfgr ysunkj ¼çfrHkwfr;ksa ls 40000 :Ik;s çkIr gq,A½

35000 :Ik;s iwokZf/kdkjh ysunkj 6000 :Ik;s vkjf{kr ysunkj 140000 :Ik;s _.ki= ftudk fd

dEiuh dh laEifr;ksa ij ¶yksfVax vf/kdkj gSA 250000 :Ik;s lekiu O;; 5000 :Ik;s tek rd

dk ikfj{kfed 7500 :Ik;s lekid ¼fuLrkjd½ dk vafre fooj.k [kkrk cukbZ;sA

Q.No.11 The following scheme of reconstruction has been approved for Panchsheel Limited:-

Ikap’khy fyfeVsM ds fy;s fuEufyf[kr iwuZfuekZ.k ;kstuk LohÑr dh xbZ&

a) The shareholder to receive in lieu of their present holding of 50000 shares of Rs. 10

each the following:

10 :Ik;s ds 50000 va’kksa ds va’k/kkfj;ksa dks muds va’kksa ds cnys fuEukafdr izkIr gksxk

1) Fully paid ordinary shares equal to 2/5th of their holding.

vius orZeku va’kksa ds 2@5 ewY; ds cjkcj iw.kZ pqdrk lk/kkj.k va’kA

2) 10% preference shares fully paid to the extent of 1/5th of the above new

ordinary shares.

mi;qZDr lk/kkj.k va’kksa ds 1@5 ewY; ds cjkcj 10 izfr’kr vf/keku va’k rFkk

Hkqxrku izkIr gks pqdk gSA

3) Rs. 60,000, 8% Second debentures.

60000 :Ik;s ds 8 izfr’kr f}rh; _.ki=

b) An issue of Rs.50,000, 8% first debentures was made and allotted; payment for the

same having been received in cash.

50000 :Ik;s ds 8 izfr’kr izFke _.ki= fux Zfer ,oa vkcafVr fd;s x;s rFkk mudh udnh

Hkqxrku izkIr gks pqdk gSA

c) The goodwill which stood at Rs. 3,00,000 was written down to Rs. 1,50,000

[;kfr dk ewY; 300000 :Ik;s ?kVdj 150000 :Ik;s dj fn;k tkrk gSA

d) The plant and machinery which stood at Rs. 1,00,000 was written down to 75000

Lak;a= vkSj e’khujh dk ewY; 1]00]000 :Ik;s ls ?kVdj 75000 dj fn;k x;k gSA

e) The freehold premises which stood at Rs. 1,75,000 was written down to Rs. 1,50,000.

vkRe?kr xgknh ewY; 175000 ls ?kVkdj 150000 #i;s dj fn;k x;k gSA

Make necessary journal entries in the book of the company necessitate by the above

reconstruction.

mi;qZDr O;ogkjksa ds vk/kkj ij dEiuh dh iqLrdksa esa vko’;d tuZy izfof"V;k¡ dhft;sA

OR

Jay Ltd. has been merged with Vijay Ltd. on 1st April, 2003. The balance sheets of both

the companies as on 31st March, 2003 are as follows:

1 vçSy] 2003 dks t; fy- dk foy; fot; fy- esa gqvkA 31 ekpZ] 2003 dks nksuksa dEifu;ksa ds

fLFkfr fooj.k fuEu izdkj gS%&

6

Liabilities Jay Ltd. Vijay Ltd. Assets Jay Ltd. Vijay Ltd.

Share capital:

Issued &

subscribed:

9,000 shares of

Rs. 270 each

40,000 Share s of

Rs. 150 each

General Reserve

Profit and Loss

Creditors

Rs.

Rs.

24,30,000

-

8,07,000

30,000

1,10,000

33,77,000

Rs.

-

60,00,000

25,70,000

70,000

1,30,000

87,70,000

Sundry Assets

Cash at Bank

Rs.

Rs.

33,70,000

7,000

33,77,000

Rs.

87,15,000

55,000

87,70,000

The shareholders of every three shares in Jay Ltd. were to receive five shares in Vijay Ltd.

plus as much cash as in necessary to adjust the right of shareholders of both the companies

in accordance with the intrinsic value of the shares as per respective balance sheet.

Find out intrinsic value of shares of each company. Pass the necessary journal entries and

prepare a balance sheet after the merger in the books of Vijay Ltd.

Tk; fy- esa izR;sd va’kksa ds va’k/kkfj;ksa us fot; fy- esa ikap va’k izkIr fd;sA blds lkFk mUgsa

og vko’;d udn jkf’k Hkh feyuh Fkh] tks nksuksa dEifu;ksa ds fpës ds vk/kkj ij fuf’pr fd,

x, muds va’kksa ds vkUrfjd ewY; ds vuqlkj fu/kkZfjr gksrh gSA

izR;sd dEiuh ds va’k dk vkUrfjd ewY; Kkr dhft,A fot; fy- dh iqLrdksa esa vko’;d iath

izfof"V;k¡ dhft, ,oa foy; ds ckn dk fpëk rS;kj dhft,A

------------------------

1

B.Com Third Semester Examination (Year 2014) Principles of Statistics

Subject Code: BCOM-302


M.Marks : 10

Section A


oLrqfu"B Á’u Attempt All Questions. Each question carries 1/2 mark. Use the symbol (√) in the box for marking the correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk iz;ksx djsaA

Q. No. I. Choose the correct answer- lgh mÙkj pqfu,&

1. Statistics :

Lakf[;dh&

a) Is an art b) Is an science

,d dyk gSA ,d foKku gSA c) Is both a science and art d) None of the above

foKku vkSj dyk nksuksa gS mijksDr esa ls dksbZ ugh

2. The sources of data are :

vk¡dM+ksa ds L=ksr gSa&

a) Primary only b) Secondary only

dsoy izkFkfed dsoy f}rh;d c) Primary and secondary d) One of these

izkFkfed ,oa f}rh;d buesa ls dksbZ ughA

3. Sources of secondary data are:

f}rh;d leadks ds L=ksr gSa&

a) Data obtained by survey for the purpose

mÌs’; ds fy, losZ{k.k ls izkIr vk¡dM+s

b) Data obtained by personal investigation

O;fDrxr Ik;Zos{k.k }kjk ladfyr laed c) Production records of a firm

fdlh QeZ ds mRiknu ds nLrkost

d) All of these.

mijksDr lHkh


Roll No.

Enrollment No.

2

4. Random sampling is also known as…………..

nSo fun’kZu dks ---------------Hkh dgk tkrk gsA

a) Probability sampling b) Deliberate sampling

lEHkkfork fun’kZu lfopkj fun’kZu

c) Cluster sampling d) Census method

lewg fun’kZu lax.kuk fof/kA

5. The aim of tabulation is not:

Lkkj.kh;u dk mís’; ugha gS&

a) Systematic presentation b) Errors doing

O;ofLFkr çLrqrhdj.k v’kqqf);k¡ djuk

c) Comparative study d) To tell about size.

rqyukRed v/;;u vkdkj ds ckjs esa crkukA

6. Mid-value of 50-60 is:

50&60 dk e/; ewY; gS&

a) 50 b) 55

c) 60 d) 54

7. Average marks of 100 student is 50 then total marks will be

100 fo|kfFkZ;ksa ds vkSlr vad 50 gSa rks dqy vad gksaxs&

a) 5000 b) 4000

c) 3000 d) None of these


8 Mutual formula of mode, median and mean is:

Ckgqyd ef/;dk o lekUrj ek/; ds lEcU/kksa dk vkilh lw= gS&

a) Z=3M-2𝑋 b) Z=3𝑋 -2M

c) 𝑋 =3Z-2M d) M=3Z-2𝑋

9. Which quartile is says to median:

ef/;dk dkSu&lk prqFkZd gksrk gS&

a) First b) Second

çFke f}rh;

c) Third d) None of these

rrh; buesa ls dksbZ ugha

10. “Mean is summerised way of arthemeticrese”. This statement is of:

ek/; vadxf.krh; fu"d"kZ O;Dr djus dk laf{kIRk <+x gSA fdlus dgk&

a) Youl & Kendal b) Bowley

;wy ,oa dS.Mky ckWmys

c) Corner d) Waugh

dkuj ok?k

3

11. Quartile deviation is:

prqFkZd fopyu gS &

a) Q3-Q1 b) Q1-Q3

c) 𝑄3−𝑄1

2 d)

𝑄3+𝑄1

2

12. If variance is 144, then standard deviation is:

;fn izlj.k 144 gks rks ekud fopyu gksxk&

a) 12 b) 44

c) 6 d) 72

13. Moving average is a method of:

Pky e/; jhfr gS&

a) Correlation b) Regression

lglEcU/k dh çrhixeu dh

c) Time-series d) None of these

dky&Js.kh dh buesa ls dksbZ ugha

14. Karl Pearson correlation coefficient is always:

dkyZ fi;Zlu lglEcU/k xq.kkad lnSo gksrk gS&

a) More than 1 b) Less Than -1

1 ls vf/kd 1 ls de

c) Between -1 and +1 d) More than 0

-&1 vkSj $1 ds chp esa 0 ls vf/kdA

15. The formula for the rank correlation coefficient is:

dksfV lglEcU/k xq.kkad dk lw= gS&

a) 1+6 𝑑2

𝑁(𝑁2−1) b) 1-

6 𝑑2

𝑁(𝑁2−1)

c) 1-6 𝑑2

𝑁3−1 d)

1−6 𝑑2

𝑁(𝑁2−1)

16. The word regression was used first in statistics by:

Lkaf[;dh esa çrhixeu ’kCn dk iz;ksx loZizFke fd;k&

a) Bowley b) Karl Pearson

ckWmys us dkyZ fi;lZu us

c) Francis Galton d) Wallis and Roberts

Ýkafll xkYVu us okfyl rFkk jkWcV~Zl

17. If the two regression lines cut each other at the right angle, then the value of

correlation coefficient r is:

;fn nksuksa izrhixeu js[kk,¡ ,d&nwljs ds yEcor~ gksa rks lglEcU/k r xq.kakd dk eku

gksxk&

a) 0 b) 1

c) -1 d) ±1

4

18. Which one the following persons is not related with the field of index numbers?

fuEufyf[kr O;fDr;ksa esa ls dkSu&lk lwpdkad ds {ks= ls lEcfU/kr ugha gS\

a) Bowley b) Marshall

ckÅys ek’kZy

c) Ronald Fisher d) Irving Fisher

jkWukYM fQ’kj bfoZx fQ’kj

19. Diagrammtic presentation of data is know as:

vk¡dM+ks dk fp=e; izn’kZu dgykrk gS&

a) Collection b) Organisation

ladyu O;ofLFkfrdj.k c) Representation d) None of the above

izLrqrhdj.k buesa ls dksbZ ugha

20. Which of the following cannot be calculated by graphical method?

fuEu esa ls fdldh x.kuk fp= dh lgk;rk ls ugha dh tk ldrh gS&

a) Mean b) Median

ek/; ef/;dk

c) Mode d) Quartile

cgqyd prqFkZd

------------------------------

1

B.Com Third Semester Examination (Year 2014) Principles of Statistics

Subject Code: BCOM-302


M.Marks : 60

Section – B


(y?kqmRrjh; iz’u)



Q.No.2 Define to statistics and clearly explain to its nature.

Lkakf[;dh dks ifjHkkf"kr dhft, rFkk bldh izÑfr dks Li"V :Ik ls le>kb,A

OR

Which precautions keep in mind in the use of secondary data?

f}rh;d leadksa ds iz;ksx esa dkSu&lh lko/kkfu;k¡ j[kuh iM+rh gSa\

Q.No.3 What do you mean by measures of central tendency?

dsUnzh; izo`fRr dh eki fdls dgrs gSa\

OR

What is meant by dispersion?

vifdj.k dk D;k vFkZ gS\

Q.No.4 Describe the causes of variations in the series data.

dky Jsf.k;ksa ds leadksa esa fopj.k ds dkj.kksa dks le>kb;sA

OR

What is meaning of regression lines?

Ikzrhixeu js[kkvksa dk vFkZ D;k gS\

Q.No.5 Calculate mean from the following table:

fuEu lkj.kh ls lekUrj ek/; Kkr djks&

Marks obtained ¼izkIrkad½ 0-10 10-20 20-30 30-40 40-50

No. of student ¼Nk=ksa dh la[;k½ 10 12 20 18 10

OR

Calculate median from the following table-

fuEu lkj.kh ls ef/;dk Kkr dhft,&

Value ¼in vkdkj½ 2 3 4 5 6 7 8 9 10 11 12 13 14 15

F ¼vko`fRr½ 2 3 8 10 12 16 10 8 6 5 6 4 3 1

Q.No.6 Find the quartile deviation and its coefficient from the following data-

fuEu vkadM+ks ls prqFkZd fopyu rFkk bldk xq.kkad Kkr dhft,&

Age in years ¼vk;q o"kZ esa½ 15 16 17 18 19 20 21

No. of student ¼Nk=ksa dh la[;k½ 4 6 10 15 12 9 4

OR

Given the following data, calculate the expected value of y when the value of

x is 12.

fuEu vk¡dM+ksa ls y ds lEHkkfor ewY; dh x.kuk dhft,] tcfd x dk ewY; 12 gksA

X Y

Arithmetic mean ¼lekukUrj ek/;½ 8 15

Standard deviation ¼izeki fopyu½ 4 3

Roll No.

2

Section C




Q.No.7 Calculate unknown frequency if mean of the following series is 27.

fuEufyf[kr vk¡dM+ks ls vKkr vko`fRr dks Kkr dhft, tcfd Js.kh dk lekUrj

ek/; 27 gS&

Class ¼oxZ½ : 0-10 10-20 20-30 30-40 40-50

Freq. ¼vko`fRr;k¡½ : 5 ? 15 16 6

OR

Calculate harmonic mean from the following data:

fuEu vk¡dM+ks ls gjkRed ek/; dh x.kuk dhft,&

vk;¼:Ik;s ls de½ : 50 60 70 80 90 100

lsodksa dh la[;k : 19 44 80 152 203 246

Q.No.8 Calculate the mean deviation and its coefficient from the following series-

v/kksfyf[kr Js.kh ls ek/; fopyu vkSj mlds xq.kd dh x.kuk dhft,&

Measurement 1-10 11-20 21-30 31-40 41-50

Frequency 4 6 10 7 3

OR

The marks scored by 50 students in an examination paper are given below-

,d ijh{kk&i= esa 50 fo|kfFkZ;ksa ds izkIrkad fuEu izdkj ls gSa&

19 55 33 43 51 44 26 44 46 59

27 23 41 33 47 15 58 12 10 39

35 31 26 38 57 35 47 28 34 31

43 48 43 31 37 58 37 54 28 36

17 51 22 25 38 29 29 45 30 21

Tabulate the above data in complete figures.

mijksDr leadks dks iw.kZr;k lkj.khc) dhft,A

Q.No.9 Calculate trend values by 3-yearly moving average from the following data:

fuEukafdr leadks dk 3 o"khZ; py ek/; fudkydj miufr Kkr dhft;s&

Year: 1990 1991 1992 1993 1994 1995 1996 1997

Sales (000 units):5 7 9 12 11 10 8 12

Year: 1998 1999 2000 2001 2002 2003 2004 2005

Sales (000 units):13 17 19 14 13 12 15

OR

Calculate standard deviation and coefficient of variation from the following

data-

fuEufyf[kr ls izeki fopyu ,oa fopj.k xq.kkad Kkr dhft,&

Age (under) 10 20 30 40 50 60 70 80

vk;q ¼ls de½

No. of persons 15 30 53 75 100 110 115 125

¼O;fDr;ksa dh la[;k½

Q.No.10 Calculate coefficient of correlation from the following value of x and y.

x ,oa y ds fuEufyf[kr ewY;ksa dk lg&lEcU/k xq.kd fudkfy,&

X : 78 89 97 69 59 79 68 61

Y : 125 137 156 112 107 136 123 108

OR

3

Calculate regression Co-efficient of correlation from the following data and

there after frame the two regression equations by short-cut method:

Yk?kq jhfr }kjk fuEu vk¡dM+ks ls izrhixeu xq.kkadksa dh x.kuk djds nks izrhixeu

lehdj.kksa dh jpuk dhft,&

X : 130 132 134 134 136 138 142 146

Y : 134 136 128 136 144 140 138 140

Q.No.11 Compute an appropriate index number for purposes of comparison from the

following data-

fuEufyf[kr vkadM+ksa ls rqyuk ds mn~ns’; ls mfpr lwpdkad Kkr dhft,&

Years

¼o"kZ½

Rice ¼pkoy½ Wheat ¼xsgw¡½ Sugar ¼’kDdj½

Price

¼ewY;½

Quantity

¼ek=k½

Price

¼ewY;½

Quantity

¼ek=k½

Price

¼ewY;½

Quantity

¼ek=k½

1985 4 50 3 10 2 5

1995 10 40 8 8 4 4

OR

Define index number and state its importance.

funsZ’kkad dks ifjHkkf"kr dhft, rFkk bldk egRo crkb,A

---------------------

1


Income Tax Procedures & Practices Subject Code: BCOM-303


M.Marks : 10

Section A


oLrqfu"B Á’u

Attempt All Questions. Each question carries 1/2 mark. Use the symbol (√) in the box for marking

the correct answer.


Q. No. I. Choose the correct answer-

lgh mÙkj pqfu,&

1. Previous year is -

xro"kZ gksrk gS&

a) Preceding year b) Income earning year

fiNyk o"kZ vkenuh okyk o"kZ

c) Tax calculating year d) Income computation year

dj dh x.kuk dk o"kZ vk; dh x.kuk dk o"kZ

2. Period of Assessment Year is-

dj fu/kkZj.k o"kZ dh vof/k gksrh gS&

a) From 1st Jan. to 31

st December b) From 1

st April to 31

st March

1 tuojh ls 31 fnlEcj 1 vizSy ls 31 ekpZ

c) From 1st July to 30

th June d) Any

1 tqykbZ ls 30 twu dksbZ Hkh

3. Under Income Tax “Person” means -

vk;dj esa O;fDr ls vfHkizk; gS&

a) Human b) Company

ekuo dEiuh

c) Firm d) All of these

QeZ mijksDr lHkh

4. Not ordinarily resident may be-

vlk/kkj.k fuoklh gks ldrs gSa&

a) Individual b) Hindu Undivided Family

O;fDr fgUnq vfoHkkftr ifjokj

c) Both (a) and (b) d) Company

nksuksa (a) o (b) dEiuh

Roll No.


No.


2

5. Total income does not consist-

dqy vk; dh x.kuk esa ’kkfey ugha gksrh gS&

a) Agricultural income b) Dividend

—f"k vk; ykHkka’kš

c) Profit share from firm d) All of these

lk>snkjh QeZ ls ykHk esa fgLlk mijksDr lHkh

6. This is rounded off for tax purpose.

dj yxkus ds mn~ns’; ls bldks iw.kkZfdr fd;k tkrk gS&

a) Total income b) Gross income

dqy vk; ldy vk;

c) Net income d) Agricultural income

’kq) vk; —f"k vk;

7. Education Cess is calculated on-

f’k{kk midj dh x.kuk dh tkrh gS&

a) Total income b) Tax on total income

dqy vk; ij dqy vk; ij ns;dj

c) Taxable income d) Agricultural income

dj;ksX; vk; ij —f"k vk; ij

8. Number of heads of income-

vk;dj vf/kfu;e esa vk; ds ’kh"kZd ugha gSa&

a) 2 b) 3

c) 5 d) 6

9. What is the maximum income tax rate for HUF?

fgUnq vfoHkkftr ifjokj ds fy, vk;dj dh vf/kdre nj D;k gS&

a) 10% b) 20%

c) 30% d) 40%

10. Tax free limit to HUF is-

fgUnq vfoHkkftr ds fy;s djeqDr lhek gS& a) 1,00,000 b) 1,80,000

,d yk[k ,d yk[k vLlh gtkj

c) 2,00,000 d) 2,25,000

nks yk[k nks yk[k iphl gtkj

11. What will be rate of surcharge, if a domestic company earns income more than

Rs.10 crores?

;fn ?kjsyq dEiuh dh dqy vk; 10 djksM+ ls vf/kd gksus ij vf/kHkkj dh nj D;k gksxh\

a) 5% b) 10%

c) 3% d) 8%

3

12. Due date for filing return of income for a company in an assessment year is -

,d dEiuh ds fy;s dj&fu/kkZj.k o"kZ esa vk;dj fooj.kh tek djus dh rkjh[k gkrh gS&

a) 31st July b) 31

st October

31 tqykbZ 31 vDVwcj

c) 30th September d) 31

st March

30 flrEcj 31 ekpZ

13. Individual assessee is liable to pay advance tax in ……installments.

O;fDr djnkrk dks vfxze dj --------------fd’rksa esa tek djkuk iM+rk gSa&

a) 2 b) 3

c) 4 d) Lump sum

,d eq’r

14. Which of the following is not due date for a company assessee?

dEiuh djnkrk dh n’kk esa vfxze dj dh ns; frfFk ugha gSa&

a) 15th May b) 15

th June

15 ebZ 15 twu

c) 15th September d) 15

th December

15 flrEcj 15 fnlEcj

15. Due date for advance tax of an individual assessee are-

O;fDr djnkrk dh vfxze dj dh ns; frfFk;k¡ gSa&

a) 15th September b) 15

th December

15 flrEcj 15 fnlEcj

c) 15th March d) All of these

15 ekpZ mijksDr lHkh

16. Interest payable for delay payment of advance tax under section-

vfxze dj Hkqxrku esa foyEc ij C;kt ns; gksrk gS ds vauxZr&

a) 234 A b) 234 B

c) 234 C d) 234 D

17. Types of assessment are-

dj fu/kkZj.k ds izdkj gSa&

a) 1 b) 3

c) 4 d) Many

cgqr ls

18. Due date for filing of return in case of individual-

O;fDr dh n’kk esa vk;dj fooj.kh izLrqr djus dh ns; frfFk gksrh gS&

a) 31st March b) 31

st July

31 ekpZ 31 tqykbZ

c) 30th Sept. d) 31

st Dec.

30 flrEcj 31 fnlEcj

4

19. Permanent Account Number is allotted by-

LFkk;h [kkrk la[;k iznku dh tkrh gS&

a) Central Govt. b) Income Tax Deptt.

dsUnz ljdkj vk;dj foHkkx }kjk

c) Bank d) Any of above

cSad }kjk mi;qZDr esa ls dksbZ Hkh

20. Getting PAN is compulsory for-

LFkk;h [kkrk la[;k izkIr djuk vfuok;Z gS&

a) Income Tax Payer b) Importer-Exporter

vk;dj nkrk vk;kr fu;kZrdrkZ

c) Charitable Trust d) All of these

/kkfeZd VªLV mijksDr lHkh

------------------------------

1


Income Tax Procedures & Practices Subject Code: BCOM-303


M.Marks : 60

Section – B


(y?kqmRrjh; iz’u)



Q.No.2. Who will be resident in India under the Income Tax Act?

vk;dj vf/kfu;e ds vUrxZr dkSu&lk O;fDr Hkkjroklh ekuk tk;sxk\

OR

What is the difference between previous year and assessment year?

xro"kZ rFkk dj&fu/kkZj.k o"kZ esa D;k vUrj gSa \

Q.No.3. Discuss the procedure of Assessment of firms.

QeZ ds djfu/kkZj.k dh fof/k dks le>kb;sA

OR

Distinguish between total income and gross total income.

dqy vk; rFkk ldy dqy vk; eas vUrj crkb;sA

Q.No.4. Write brief notes on the following:

fuEu ij laf{kIr fVIif.k;ka fyf[k;s&

a) Indian company

Hkkjrh; dEiuh

b) Foreign company

fons’kh dEiuh

OR

How is determined residential status of HUF?

fgUnq vfoHkkftr ifjokj dk fuokl LFkku dSls fu/kkZfjr gksrk gS\

Q.No.5. Write a short note on Advance Payment of tax.

vk;dj ds vfxze Hkqxrku ij fVIi.kh fyf[k;sA

OR

When a person is liable to pay advance tax?

dc ,d O;fDr vfxze dj pqdkus ds fy;s nk;h gS\

Q.No.6. Define Best Judgement Assessment.

loksZre fu.kZ; dj fu/kkZj.k dks le>kb;sA

OR

What is re-assessment?

Ikqu% dj fu/kkZj.k D;k gS\

Roll No.

2

Section C




Q.No.7. Discuss the following with examples-

fuEufyf[kr dks mnkgj.k lfgr Li"V dhft,&

1) Ordinarily Resident

Lkk/kkj.k fuoklh

2) Not Ordinarily Resident

vlk/kkj.k fuoklh

3) Non Resident

vfuoklh

OR

What do you understand by the term Income? Discuss its characteristics with

reference to income tax.

vk; ls vki D;k le>rs gSa\ vk;dj dh nf"V ls bldh fo’ks"krk,¡ le>kb;sA

Q.No.8. Discuss any five deductions from gross total income which are important for tax

planning.

ldy dqy vk; esa ls nh tkus okyh ,slh ik¡p dVkSfr;k¡ dks le>kb;s tks dj fu;kstu

dh nf"V ls egRoiw.kZ gSA

OR

Following are the particulars of income of Mr. Vijay for previous year 2013-14:-

Jh fot; dk foÙkh; o"kZ 2013&14 dk vk; dk fooj.k fuEukuqlkj gS&

Salary received (after deduction of income tax Rs.5000) Rs.1,80,000

¼osru ÁkIr 5000 #- vk;dj dh dVkSrh ds Ik’pkr~½

Rent from House property ¼edku ls ÁkIr fdjk;k½ Rs. 30,000

Receipts from profession ¼is’ks ls ÁkfIr;k¡½ Rs. 90,000

Short term capital gain ¼vYidkyhu iw¡th ykHk½ Rs. 16,000

Interest on Bank Deposit ¼cSad esa tek ij C;kt½ Rs. 4,000

During the previous year he paid Rs.12000 as Mediclaim premium of health of

wife and children. He claims Rs.6000 for illness of children and sanctioned.

Compute the taxable income of Mr. Vijay for the assessment year 2014-15.

mlus xr~o"kZ esa ifRu rFkk cPpksa dk esMhDyse Áhfe;e 12000 #- pqdk;kA vkSj 6000 #-

cPpksa dh fcekjh ds fy;s nkok fd;k] tks mls Loh—r gks x;kA dj&fu/kkZj.k o"kZ

2014&15 ds fy;s Jh fot; dh dj;ksX; vk; dh x.kuk dhft;sA

Q.No.9. What are the salient features of assessment of Joint Stock Company?

Lka;qDr Lda?k dEiuh ds dj&fu/kkZj.k dh D;k izeq[k fo’ks"krk,sa gSa\

OR

How would you determine the total income of HUF? Which incomes are not

included in the total income of HUF?

fgUnq vfoHkkftr ifjokj dh dqy vk; dh x.kuk dSls dh tk;xh\ dkSu&dkSu lh vk;sa

ifjokj dh dqy vk; esa ugha tksM+h tkrh gSa\

3

Q.No.10. What do you understand by ‘Advance Tax’? How is it computed? Discuss the

provision of Income Tax Act regarding its payments.

vfxze dj ls vki D;k le>rs gS \ bldh x.kuk dSls dh tkrh gS bldks Hkqxrku djusa

lEcU/kh vk;dj vf/kfu;e ds izko/kku le>kb;sA

OR

Shri. Gupta has estimated the following income for the financial year – Income

from house property (taxable) Rs.160,000, income from business Rs.300,000,

income from other sources – Rs.30,000. Determine the amount deposited as

advance tax on dates during the financial year 2013-14.

Jh xqIrk dks foRrh; o"kZ esa fuEufyf[kr vk; izkIr gkssus dk vuqeku gS& edku laEifr

ds vk; ¼djeksMe½ 160]000 :Ik;s O;olk; ls vk; 30]0000 #- vU; lk/kuksa ls vk;

30]000 #- foÙkh; o"kZZ 2013&14 esa fu/kkZfjr frfFk;k¡ esa tek fd;s x;s vfxze dj jkf’k

dh x.kuk dhft;sA

Q.No.11. Discuss the procedure of assessment under Income Tax Act.

vk;dj vf/kfu;e ds vUrxZr dj fu/kkZj.k dh ÁfØ;k le>kbZ;sA

OR

What is the Best Judgment Assessment? In what circumstances can it be made?

Are there any remedies open to the assessee against such assessment?

loksZPPre dj fu/kkZj.k dk D;k vFkZ gS\ ;g fdu n’kkvksa esa fd;k tkrjk gS\ D;k bls

dj fu/kkZj.k ds fo#) djnkrkvksa ds ikl dksbZ mik; gSA

---------------------------------------

1


Indian Company Act Subject Code: BCOM-304


M.Marks : 60

Section – B


(y?kqmRrjh; iz’u)



Q.No.2. How can a Private Company be converted into a Public Company?

,d futh daiuh dks lkoZtfud daiuh esa dSls cnyk tk ldrk gS\

OR

Explain in brief the stage of formation of company.

daiuh ds fuekZ.k dh voLFkkvksas dks la{ksi esa le>kbZ;sA

Q.No.3. Write a note on Necessity of Articles of Association.

vUrfuZ;eksa dh vfuok;Zrk ij fVIi.kh fyf[k,A

OR

Who can issue the Prospectus?

Áfooj.k dk fuxZeu dkSu dj ldrk gS\

Q.No.4. Distinguish between share and stock.

va'k ,oa LdU/k esa varj crkbZ;sA

OR

What is Bearer Debentures and Mortgage Debentures? Explain.

okgd _.ki= ,oa ca/kd _.ki= D;k gS\ le>kbZ;sA

Q.No.5. What are the restrictions for appointment of Director in Companies Act?

lapkydksa dh fu;qfDr ds laca/k esa daiuh vf/kfu;e esa D;k Áfrca/k LFkkfir fd, x, gSa\

OR

Describe the ordinary resolution, special resolution and resolution requiring

special notice.

lk/kkj.k ÁLrko] fo’ks"k ÁLrko ,oa fo’ks"k lwpuk okys ÁLrko dks le>kbZ;sA

Q.No.6. Who can apply for Prevention of Oppression of mis-management?

vU;k; ,oa dqÁca/k dh jksdFkke gsrq dkSu O;fDr vkosnu dj ldrk gS\

OR

State the advantages of winding up of company in inspection of court.

U;k;ky; ds fujh{k.k esa lekiu ds ykHk crkbZ;sA

Roll No.

2

Section C


(nh/kZ mRrjh; iz’u)



Q.No.7. “Company is a artificial person created by law, with a perpetual succession and

Common Seal”. Discuss the statement and give fundamental essentials of

company.

^^daiuh fo/kku }kjk fufeZr ,d —f=e O;fDr gS] ftldk i`Fkd vfLrRo] vfofPNUu

mÙkjkf/kdkj ,oa lkoZeqnzk gksrh gSA^^ bl dFku dks le>kbZ;s rFkk daiuh dh vk/kkjHkwr

fo’ks"krkvksa dk o.kZu dhft;sA

OR

What do you mean by Promotion of Company? Describe the functions of a

promoter under Indian Companies Act.

daiuh ds ÁorZu ls D;k vfHkÁk; gS\ Hkkjrh; daiuh vf/kfu;e ds vuqlkj daiuh ds

ÁorZdksa ds dk;ksZa dks le>kbZ;sA

Q.No.8. What do you mean by Articles of Association? Can Articles of Association be

altered? If yes, then give its limit.

ik"kZn vUrZfu;e fdls dgrs gSa\ D;k vUrZfu;e esa ifjorZu fd;k tk ldrk gS\ ;fn gk¡]

rks fdl lhek rd\

OR

What is statement in lieu of prospectus? Under what circumstances the statement

in lieu of prospectus is filled with the Registrar? Give contents of statement in lieu

of prospectus.

LFkkukiUu Áfooj.k D;k gS\ mu ifjfLFkfr;ksa dh O;oLFkk dhft;s] ftlesa ,d Áfooj.k

dk LFkkukiUu Áfooj.k fuxZfer fd;k tkrk gSA bldh fo"k;&lkexzh dk o.kZu dhft;sA

Q.No.9. How many types of shares of a Company? Write in brief the characteristics of

each.

daiuh ds va’k fdrus Ádkj ds gksrs gSa\ ÁR;sd dh fo’ks"krk,¡ la{ksi esa fyf[k;sA

OR

What do you understand by the term Transfer and Transmission of shares of a

Company? Explain the procedure of Shares Transfer.

fdlh daiuh ds va’kksa ds gLrkUrj.k ,oa vfHkgLrkdau ¼ikjs"k.k½ ls vki D;k le>rs gSa\

va’kksa ds gLrkUrj.k dh ÁfØ;k dks le>kbZ;sA

3

Q.No.10. What is Statutory Meeting? When and why is it called? Mention the duties of a

Company Secretary in connection with the meeting.

oS/kkfud lHkk fdls dgrs gSa\ ;g lHkk dc vkSj D;ksa vk;ksftr dh tkrh gS\ bl lHkk

ls lacaf/kr daiuh lfpo ds drZO;ksa dk o.kZu dhft;sA

OR

What do you mean by Minutes of Meeting? Discuss the various provisions

relating to minutes and give a specimen.

lHkk ds lw{e ;k dk;Zo`Ùk ls D;k vk’k; gS\ lw{e ;k dk;ZoÙk ls lacaf/kr egRoiw.kZ

Áko/kku crkbZ;s ,oa ,d uewuk nhft;sA

Q.No.11. Explain the value of Supremacy of majority of shareholders and exceptions to this

rule.

va'k/kkfj;ksa ds cgqer ds ÁHkqRo ds fu;e rFkk bl fu;e ds vioknksa dks le>kbZ;sA

OR

Describe the circumstances under which a company can compulsorily wound-up

by a court and also state the consequences of such a winding up order.

U;k;ky; }kjk ,d daiuh dk vfuok;Z lekiu ftu ifjfLFkfr;ksa esa fd;k tkrk gS]

mudk o.kZu dhft;s ,oa ,sls lekiu vkns’k ds ÁHkkoksa dks le>kbZ;sA

--------------------------

1


Indian Company Act Subject Code: BCOM-304


M.Marks : 10

Section A


oLrqfu"B Á’u

Attempt All Questions. Each question carry 1/2 mark. Use the symbol (√) in the box for marking the

correct answer.

lHkh iz’u vfuok;Z gSaA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSaA lgh mRrj gsrq fn;s x;s ckDl esa (√) fpUg dk

iz;ksx djsaA


lgh mÙkj pqfu,&

1. Characteristics of the company is-

dEiuh dh fo’ks"krk gS&

a) Separate legal entity b) Artificial person

iFkd oS/kkfud vfLrRo —f=e O;fDrRo

c) Common seal d) All of these

lkoZenzk mijksDr lHkh

2. The most important quality of the company is-

dEiuh dk lokZf/kd egRoiw.kZ xq.k gS&

a) Transferability of shares b) Limited liability

va’kksa dk gLrkUrj.kh;rk lhfer nkf;Ro

c) Vast Area d) Establishment by Act

O;kid {ks= vf/kfu;e }kjk LFkkiuk

3. Under the Company’s Act which of the following registration is not compulsory?

daiuh vf/kfu;e ds vUrxZr fuEufyf[kr dk iath;u vfuok;Z ugha gS&

a) Partnership firm b) Company of limited liability

lk>snkjh QeZ lhfer nkf;Ro okyh daiuh

c) Religious company d) Non Government company

/kekFkZ daiuh xSj&ljdkjh daiuh

4. A private company can start business-

,d futh daiuh O;kikj ÁkjaHk dj ldrh gS&

a) After incorporation b) After promotion

fuxeu ds Ik’pkr~ ÁorZu ds i'pkr~

c) After statutory meeting d) None of these

oS/kkfud lHkk gksus ds i'pkr~ mijksDr esa ls dksbZ ugha

Roll No.


No.


2

5. Memorandum of Association of a Public Company should be signed by ___Members-

ifCyd ¼lkoZtfud½ daiuh ds ik"kZn lhekfu;e ij gLrk{kjdrkZvksa dh la[;k gksuh pkfg,&

a) 10 b) 9

c) 8 d) 7

6. Alteration can be done in Articles of Association-

ik"kZn vUrZfu;eksa esa ifjorZu fd;k tk ldrk gS&

a) By Central Government b) By Company

dsUnzh; ljdkj }kjk daiuh }kjk

c) By Company Registrar d) By Tribunal

daiuh jftLVªkj }kjk vf/kdj.k }kjk

7. Who can issue the prospectus?

Áfooj.k dk fuxZeu dkSu dj ldrk gS\

a) Public company b) Private company

lkoZtfud daiuh futh daiuh

c) Partnership firm d) Sole Trader

lk>snkjh QeZ ,dkadh O;kikjh

8. Who can issue statement in lieu of prospectus?

LFkkukiUu Áfooj.k dkSu tkjh dj ldrk gS\

a) Private company b) Public company

futh daiuh lkoZtfud daiuh

c) Government company d) None of these

ljdkjh daiuh mijksDr esa ls dksbZ ugha

9. Types of shares are-

va'k ds Ádkj gksrs gSa&

a) Two b) Three

nks rhu

c) Four d) Five

pkj ik¡p

10. Preference share holders get dividend-

iwokZf/kdkj va’k/kkfj;ksa dks ykHkka’k feyrk gS&

a) Before equity share holders

lerk va’k/kkfj;ksa ls iwoZ

b) After equity share holders

lerk va’k/kkfj;ksa ds i'pkr~

c) According to the facility of the company

daiuh dh lqfo/kk ds vuqlkj

d) None of these


3

11. There is registration of the transfer of shares-

va'kksa ds gLrkUrj.k dk iath;u gksrk gS&

a) With tribunal b) With company

vf/kdj.k ds ;gk¡ daiuh ds ;gk¡

c) With company Registrar d) With Central Government

daiuh jftLVªkj ds ;gk¡ dsUnzh; ljdkj ds ;gk¡

12. Allotment of debentures are done when ___% of paid up amount is received-

_.ki=ksa dk vkoaVu fd;k tkrk gS]----------------- % vfHknku jkf’k ÁkIr gksus ij&

a) 90 b) 100

c) 50 d) 75

13. General right of Directors of Company is-

daiuh lapkydksa dk lk/kkj.k vf/kdkj gS&

a) To get information of meeting

lHkk dh lwpuk ikus dk vf/kdkj

b) Supervision of Accounts Books

ys[kk iqLrdksa dk fujh{k.k

c) Control on Officers

vf/kdkfj;ksa ij fu;a=.k

d) All of these

mijksDr lHkh

14. Proxy person have right in the meeting-

Áfr iq#"k dks lHkk esa vf/kdkj gS&

a) To vote b) To speak

er nsus dk cksyus dk

c) To vote and speak d) None of these

er nsus rFkk cksyus dk mijksDr esa ls dksbZ ugha

15. Majority is needed for passing of the special proposal-

fo'ks"k ÁLrko ikfjr gksus ds fy;s cgqer dh vko’;drk gksrh gS&

a) 51% b) 60%

c) 75% d) 90%

16. The Minutes of Meeting should be signed by-

lHkk ds lw{e ij gLrk{kj gksus pkfg,&

a) A Secretary b) President of Meeting

lfpo ds lHkk v/;{k ds

c) Director d) All of these

lapkyd ds mijksDr lHkh

4

17. Rule of majority is not applicable when majority used the power and done_____with

minority.

cgqer dk fu;e ykxw ugha gksxk ;fn cgqer 'kfDr dk Á;ksx dj vYier okys lnL; ds lkFk-----

--------------djrs gSaA

a) Injustice b) Justice

vU;k; U;k;

c) Co-operation d) None of these

lg;ksx mijksDr esa ls dksbZ ugha

18. The meaning of “the power of majority”-

^^cgqer dh 'kfDr^^ dk vk’k; gS&

a) Majority member are most powerful

cgqla[;d lnL; vR;f/kd 'kfDr’kkyh gSA

b) Majority member are less powerful

cgqla[;d lnL; de 'kfDr’kkyh gSA

c) Minority shareholders are much powerful

vYila[;d va’k/kkjh vf/kd 'kfDr’kkyh gSA

d) None of these


19. Compulsory winding up of company be-

daiuh dk vfuok;Z lekiu gks tkrk gS&

a) In case of being defaulters in payment of loan

_.kksa dk Hkqxrku djus esa vleFkZ

b) In case of deficit minimum member

U;wure lnL; la[;k esa dfe gksus ij

c) For not commencement of business

O;olk; ÁkjaHk u djus ij

d) All of these

mijksDr lHkh

20. The ground of compulsory winding up of company should be-

daiuh ds vfuok;Z lekiu dk vk/kkj gksuk pkfg,&

a) Just and equitable b) Unjust

mfpr ,oa U;k;iw.kZ vuqfpr

c) Unequitable d) None of these

vU;k;iw.kZ mijksDr esa ls dksbZ ugha

-----------------------------------

1


Fire & Marine Insurance Subject Code: BCOM-305


M.Marks : 10

Section A

Objective Type Questions

Attempt All Questions (Each question carry 1/2 mark). Use the symbol (√) in the box for

marking the correct answer.


1. Which of the following perils can be an add-on cover under the fire insurance

policy at extra premium?

a) Flood b) Explosion

c) Impact damage d) Spontaneous combustion

2. In case of Fire and Accident Insurance insurable interest must exist-

a) At the time of loss only

b) At inception of insurance only

c) No insurable interest required

d) Both at inception of insurance and at time of loss

3. The standard Fire and Special Perils Policy covers…………….of art for an

amount not exceeding Rs.

a) 20,000 b) 10,000

c) 5,000 d) 15,000

4. Insurance is gambling-

a) True b) False

5. In case any accident occurs the cause is known as-

a) Risk b) Damage

c) Peril d) None of these


Roll No.

Enrollment No.

2

6. Hull Insurance refers to -

a) Marine Insurance b) Life Insurance

c) Air Craft Insurance d) None of these

7. Under Institute Cargo Clauses (Air) insurance terminates on expiry of

________days after unloading of cargo from aircraft at final place of discharge.

a) 60 days b) 7 days

c) 30 days d) 14 days

8. The contract based on principal of good faith is known as -

a) Uberrimue Fidei b) Quid-pro-guo

c) Conses ad-idem d) None of these

9. Insurance is -

a) Transfer of risk b) Risk sharing

c) Risk avoidance d) Risk reduction

10. In Marine Insurance Policy insurable interest must exist at the time of-

a) Taking policy

b) Both at the time of policy & claim

c) At the time of claim

d) May not have insurable interest

11. The name of first Marine Insurance set up by British Insurers in 1710 was-

a) Sun Insurance b) East India Co. Ltd.

c) New India Assurance d) United India Co. Ltd.

12. Ordinary leakage as per ICC Means-

a) Leakage from accident Tin

b) Evaporation of liquid in atmosphere

c) Leakage from defective tin

d) None of these

3

13. Under which of the following conditions the fire policy will cease-

a) Changes in trade or manufacturer activity

b) Un occupancy of the building for more than 20 days

c) Transfer of insurable interest unless by will or operation of law

d) All of these

14. Indian Company who is in the business of Re-insurance.

a) GIC b) New India Assurance

c) LIC d) Oriental Insurance Company

15. A document authorized by the Buyer’s Bank, the amount stated on completion of

condition as stated in Letter of Credit.

a) Bill of Landing

b) Export Invoice

d) Bill of Exchange

d) Marine Cargo Insurance Policy

16. A Car Insurance can be availed from the following:

a) LIC b) GIC

c) Stationery shop d) None of these

17. ‘Crop Land Cattle Insurance’ come under-

a) Life Insurance b) General Insurance

18. We get interest of Current Bank Account-

a) True b) False

19. Current Account can be opened for any individual person.

a) True b) False

20. Insurance is an instrument of distributing the loss of few among many.

a) True b) False

----------------------------------

1


Fire & Marine Insurance Subject Code: BCOM-305

Paper Code: JPJ-231

Time : 2:40 hours M.Marks : 60

Section – B (Short Answer Type Questions)


Q.No.2. Explain the features of the Fire Insurance Policy.

OR

Explain the various types of Fire Insurance Policies.

Q.No.3. What is ‘utmost good faith’? Explain.

OR

What are allied perils in Fire Insurance Policy?

Q.No.4. Write a note on Subrogation.

OR

How the insurance is ‘Transfer of Risk’. Explain.

Q.No.5. Define Marine Insurance and explain its features.

OR

Discuss the procedure for making any marine insurance claim.

Q.No.6. Who will get claim in case of Marine Insurance?

OR

Write down five major differences between Saving Account and Current Account.

Roll No.

2

Section C

(Long answer type questions)


Q.No.7. How insurance industry is important for a country.

OR

Write down the evolution of Insurance Industry in India.

Q.No.8. Write down the procedure to insure the property under fire insurance.

OR

Write down the procedure to settle Fire Insurance Claim.

Q.No.9. What are the expectations from an Insurance cover of Marine?

OR

Explain the procedure to be followed to cover the risk for transporting the goods

from Delhi to USA.

Q.No.10. Discuss the Principles of Fire Insurance Policies.

OR

Mention the types of coverage available for the Export consignment.

Q.No.11. How the bank deposit help in the ‘Economic Development of the country’.

Explain.

OR

Explain the procedure of opening different types of accounts, especially ‘Current

Account’.

-----------------------------------

1


Tourism Product of India Subject Code: BCOM-306


M.Marks : 10

Section A


oLrqfu"B Á’u

Attempt All Questions. Each question carries 1/2 mark. Use the symbol (√) in the box for

marking the correct answer.



lgh mÙkj pqfu,&

1. Mountains of India play an important role is forming___________.

Hkkjr dh ioZr Ja`[kyk,¡------------------- cukus esa egRoiw.kZ Hwfedk fuHkkrh gaSA

a) The Ecosystem b) The business

bdksflLVe O;olk;

c) The Culture d) None of these

laL—fr mijksDr esa ls dksbZ ugha

2. ____________ is not a mountain range of India.

-----------------Hkkjr dh ioZr Ja[kyk ugha gSA

a) Mountains of Jammu & Kashmir b) Mountains of Himachal

tEew&d’ehj ds ioZr fgekapy ds ioZr

c) Mountains of Karnataka d) None of these

dukZVd ds ioZr mijksDr esa ls dksbZ ugha

3. The confluence of Ganga and Yamuna is Known as__________.

Xkaxk rFkk ;equk ds laxe dks ------------------dgrs gSaA

a) Gomukha b) Yamnotri

xkseq[k ;euks=h

c) Prayag d) None of these

Á;kx mijksDr esa ls dksbZ ugha

4. Odissi dance form is from________________India.

vksMhlh uR; 'kSyh------------------------Hkkjr ls gSA

a) North b) South

mÙkj nf{k.k

c) West d) None of these

if’pe mijksDr esa ls dksbZ ugha

Roll No.


No.


2

5. Contemporary is a ______________.

duVsEiksjjh-----------------------gSA

a) Dance form b) Music form

uR; 'kSyh laxhr 'kSyh

c) Both (a) & (b) d) None of these

nksuks (a) rFkk (b) mijksDr esa ls dksbZ ugha

6. Tourism is a ______________ industry.

i;ZVd ,d --------------m|ksx gSA

a) Trade b) Money

O;kikj eqnzk

c) Service d) None of these

lsok mijksDr esa ls dksbZ ugha

7. World Tourism Day is celebrated on ___________every year.

fo'o i;ZVu fnol Áfr o"kZ------------------dks euk;k tkrk gSA

a) 27 September b) 27 August

27 flrEcj 27 vxLr

c) 27 July d) None of these

27 tqykbZ mijksDr esa ls dksbZ ugha

8. Indian Wildlife Tourism includes_______.

Hkkjrh; oU;tho i;ZVu esa ----------------'kkfey gksrs gaSA

a) Photography b) Conservation

QksVksxzkQh laj{k.k

c) Eco-tourism d) All of these

bdks&i;ZVu mijksDr lHkh

9. Mount Harrient National park is located at__________.

ekmUV gsfj,V jk"Vªh; m|ku --------------------esa fLFkr gSA

a) Gujrat b) Karnataka

xqtjkr dukZVd

c) Andman & Nicobar d) None of these

v.Meku ,oa uhdksckj mijksDr esa ls dksbZ ugha

10. For increasing tourism business_________ is essential.

i;ZVu O;olk; dks c<+kus ds fy;s----------------------vko’;d gSA

a) Promotion b) Awareness

lao/kZu tkx#drk



11. Who is the brand ambassador of Gujarat tourism?

xqtjkr i;ZVu dk czs.M ,EcslMj dkSu gS\

a) Amitabh Bachan b) Shatrughan Sinha

vferkHk cPpu 'k=q?ku flUgk

c) Sachin Tendulkar d) None of these

lfpu rsanqydj mijksDr esa ls dksbZ ugha

3

12. The Godaveri river drains into _________.

Xkksnkojh unh ---------------------- esa Áokfgr gksrh gSA

a) Bay of Bengal b) Arabic Ocean

caxky dh [kkM+h ,jfcd egklkxj

c) Pacific Ocean d) None of these

Á’kkar egklkxj mijksDr esa ls dksbZ ugha

13. Salarjung museum is at_________.

Lkkykjtax laxzgky; --------------------esa fLFkr gSA

a) Chennai b) Bangalore

psUubZ cSaxkyq#

c) Hyderabad d) None of these

gSnjkckn mijksDr esa ls dksbZ ugha

14. __________are world heritage sites of Madhya Pradesh.

------------------fo’o /kjksgj lkbZV gS e/; Áns’k dkA

a) Sanchi b) Bhimbetka

Lkk¡ph HkhecsVdk



15. Jaipur is also known as ____________.

t;iqj ------------ ds uke ls Hkh tkuk tkrk gSA

a) Blue City b) Marble City

uhyk 'kgj ekjcy 'kgj

c) Sand City d) None of these

jsr 'kgj mijksDr esa ls dksbZ ugha

16. Mysore is famous for__________.

eSlwj ----------------- ds fy;s Áfl) gSA

a) Sandal wood b) Teak wood

panu lkxksu



17. The slogan for developing tourism is____________.

i;ZVu dks fodflr djus ds fy;s ea= gS--------------------A

a) Atithi Atulya Bhav b) Atithi Namo Bhav

vfrFkh vrqY; Hko vfrFkh ueks Hko



18. Which has negative impact on tourism?

i;ZVu ij fdldk udkjkRed ÁHkko iM+rk gS\

a) Modern disease b) Widespread deforestation

vk/kqfud fcekjh taxy dk dVko

c) Pollution d) All of these

Ánw"k.k mijksDr lHkh

4

19. What is the full form of IATA?

vkbZ-,-Vh-,- dk vFkZ D;k gS\

a) International Airport Transport

baVjusV ,;jiksVZ VªkaLiksVZ

b) Both (a) and (c)

nksuks (a) rFkk (c)

c) International Air Transport Association

baVjus’kuy ,;j VªkUliksVZ ,lksfl,’ku

d) None of these


20. Sunderbans is famous for__________ .

lqanjcU/k----------------- ds fy, Áfl) gSA

a) White Tiger b) White Lions

lQsn ck?k lQsn flag



------------------------------

1


Tourism Product of India Subject Code: BCOM-306


M.Marks : 60

Section – B


(y?kqmRrjh; iz’u)



Q.No.2. Explain the significance of Himalayan mountain ranges.

fgeky; ioZr Ja[kykvksa ds egRo dks le>kbZ;sA

OR

Explain the main features of Arravali mountain ranges.

vjkoyh ioZr Ja[kykvksa dh fo’ks"krkvksa dks le>kbZ;sA

Q.No.3. What is biodiversity? What are its features?

ck;ksMkbZoflZVh D;k gS\ bldh Áeq[k fo’ks"krk,¡ crkbZ;sA

OR

What is wildlife tourism? Explain its characteristics.

oU;tho i;ZVu D;k gS\ bldh fo’ks"krkvksa dk mYys[k dhft;sA

Q.No.4. Explain the location and significance of Srinagar.

Jhuxj dh yksds’ku rFkk egRo dks le>kbZ;sA

OR

Explain about the climatic condition, location and accessibility of Vaishnodevi.

oS’uksnsoh dh vkcks&gok] yksds’ku rFkk igq¡pus ds rjhdksa dh foospuk dhft;sA

Q.No.5. Explain Chennai along with its major attraction and accessibility.

psUubZ ds eq[; n’kZuh; LFkyks rFkk ogk¡ igq¡pus ds rjhdk s dks le>kbZ;sA

OR

Explain the tourist importance of Puducherry.

iqMqpsjh dh i;ZVd egRo dks le>kbZ;sA

Q.No.6. Mention some of the major point of differences among the Indian and Western

dance forms.

Hkkjrh; rFkk if’peh uR; ds Áeq[k varj dks le>kbZ;sA

OR

What are the features of Odissi dance form?

vksfMlh uR; dyk ds rRo dkSu&dkSu ls gSa\

Roll No.

2

Section C




Q.No.7. What do you mean by mountain ranges? Explain the important mountain of India

ranges in detail.

ioZr Ja[kykvksa ls vki D;k le>rs gSa\ Hkkjr dh eq[; ioZr Ja[kykvksa dks le>kbZ;sA

OR

What are the Peninsular Rivers? Explain four peninsular rivers in detail.

Ák;}hih; ufn;k¡ D;k gaS\ pkj eq[; ufn;ksa dks foLrkj ls le>kbZ;sA

Q.No.8. What is the difference between National Parks and Wildlife Sanctuary? List four main

national parks along with its features.

us'kuy ikdZ rFkk oU;tho vH;j.k; ds e/; varj Li"V dhft;sA Hkkjr ds pkj Áeq[k

us’kuy ikdZ dkSu ls gSa rFkk mudh fo’ks"krk,¡ Hkh le>kbZ;sA

OR

Write a detail note on “Responsible tourism” with reference to wildlife tourism and eco-

tourism.

oU; tho ,oa ikfjfLFkfrdh Ik;ZVu ds lanHkZ esa ^i;ZVu dh ftEesnkjh^ ij foLrr fVIiM+h

fyf[k;sA

Q.No.9. Explain in detail Bharatnatyam and also explain its characteristics.

HkjrukV~;e dh foLrkj ls foospuk dhft;s lkFk gh mldh fo’ks"krk,¡ Hkh le>kbZ;sA

OR

What is the impact of Kathak dance form on Indian Culture?

Hkkjr dh laL—fr ij dFkd uR; 'kSyh dk D;k ÁHkko gS\

Q.No.10. Write short note on Chandigarh with reference to its location significance, attraction, accessibility.

pa.Mhx<+ ij fVIi.kh fyf[k;s] mlds yksds’ku egRo] eq[; vkd"kZ.k] igq¡p ds lanHkZ esaA

OR

Explain the significance, climatic conditions, visit time, accommodation and location of

Delhi and Agra.

fnYyh ,oa vkxjk dk egRo] ekSle ifjfLFkfr] Hkze.k le;] Bgjko O;oLFkk ,oa yksds’ku

ds ckjs esa crkbZ;sA

Q.No.11. Write a short note on Hyderabad.

gSnjkckn ij fVIi.kh fyf[k;sA

OR

Write a detail note on Kanyakumari and Ooty.

dU;kdqekjh rFkk Å¡Vh ij fVIi.kh fyf[k;sA

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b.com third semester examination (year 2014) roll …...a) amalgamation b) absorption ,dhdj.k...

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