section a invigilator’s (objective type questions) opening stock 2,50,000 by sales 24,00,000 to...

1

B.Com. (Hons.) Fifth Semester Examination (Year 2015)

Management Accounting

Subject Code: BCOM-502

Paper Code: SRS-522 Time : 20 Minutes

M.Marks : 10

Section A

(Objective Type Questions)

Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for marking the

correct answer.

Q. No. 1. Choose the correct answer-

1. Sales budget is -

a) Functional budget b) Master budget

c) Expenditure budget d) None of these

2. The break event point is the point at which-

a) There is no profit no loss

b) Contribution margin is equal to total fixed cost

c) Total revenue is equal to total cost

d) All of these

3. Margin of safety is referred as-

a) Excess of actual sales over fixed expenses

b) Excess of actual sales over variable expenses

c) Excess of actual sales over break even sales

d) Excess of budgeted sales over fixed cost

4. The budget which commonly takes the form of budgeted profit and loss account and

balance sheet is-

a) Cash budget b) Master budget

c) Flexible budget d) None of these

Invigilator’s Signature

Roll No.

Enrollment No.

2

5. In case of materials the key factor may be-

a) Insufficient advertising

b) Restrictions imposed by quota

c) Low market demand

d) All of these

6. P/v ratio is-

a) 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝑝𝑟𝑜𝑓𝑖𝑡

𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝑆𝑎𝑙𝑒𝑠× 100

b) 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝑆𝑎𝑙𝑒𝑠

𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝑝𝑟𝑜𝑓𝑖𝑡𝑠× 100

c) 𝑃𝑟𝑜𝑓𝑖𝑡

𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡

d) None of these

7. Responsibility Accounting is also known as-

a) Profitability Accounting b) Activity Accounting

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

8. Fund Flow statement and Income Statements are-

a) Same

b) Different

c) Sometimes same sometimes different

d) None of these

9. Factory overhead Ratio is-

a) Operating Ratio b) Profitability Ratio

c) Activity Ratio d) Liquidity Ratio

10. Inventory Ratio is-

a) Inventory/current assets b) Inventory/current liabilities

c) Inventory/fixed assets d) Inventory/fixed liabilities

3

11. Analysis of financial statement involves-

a) Trading A/c b) P & L A/c

c) Balance Sheet d) All of these

12. The term current liabilities does not include-

a) Creditors b) Bank overdraft

c) Bills payable d) Share capital

13. Management accounting is-

a) Subjective b) Objective

c) Subjective and Objective d) None of these

14. Investment can be-

a) Current Assets b) Fixed Assets

c) Intangible Assets d) Either (a) or (b)

15. When evaluation is done for several years simultaneously at a time for making

conclusions, it is called-

a) Horizontal Analysis b) Vertical Analysis

c) Long term Analysis d) Short term Analysis

16. Tools of Analysing financial statements include-

a) Ratio Analysis b) Common size statements

c) Comparative statements d) All of these

17. An increase in an asset over the year is an-

a) Application of fund b) Source of fund

c) Neither (a) Nor (b) d) Addition to the asset value

18. Increase in the amount of prepaid expenses result in-

a) Decrease in cash b) Increase in cash

c) No effect on cash d) None of these

4

19. Cash proceeds from issuing shares or other similar instruments comes under-

a) Cash flow from financing activities

b) Cash flow from investing activities

c) Cash flow from operating activities

d) None of these

20. Analysis of Financial Statements by outside agencies like investors and government

agencies is known as-

a) External Analysis b) Internal Analysis

c) Vertical Analysis d) Horizontal Analysis

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

1


Management Accounting

Subject Code: BCOM-502

Paper Code: SRS-522 Time : 2 Hrs. 40 Mts. M.Marks : 60

Section B

(Short Answer Type Questions)

Attempt all questions. Each question carries 4 marks.

Q.No. 2. Explain the concept of Management Accounting. How does it differ from Cost

Accounting.

OR Critically analyse the various techniques of Management Accounting.

Q.No. 3. 'Financial statements suffer from a number of limitations'. Discuss.

OR 'Ratios are the symptoms like blood pressure pulse or temperature of an individual'

Explain. Explain in brief ratios used to Judge the long term solvencies of a firm.

Q.No. 4. Distinguish between Fund flow statement and Income statement.

OR

From the following calculate fund from operations.

Profit and Loss A/c

To Expenses paid and outstanding 1,50,000 By Gross profit 2,25,000

To Depreciation 35,000 By Gain on Sale of land 30,000

To Loss on Sale of machine 2,000

To Discount 100

To Good will 10,000

To Net profit 57,900

2,55,000 2,55,000

Q.No. 5. Distinguish between marginal cost and direct cost.

OR

Distinguish between 'Break even analysis' and 'profit planning.'

Q.No. 6. The expenses budgeted for the production of 10,000 units in a factory are furnished

below.

(Per units)

Materials 70

Labour 25

Variable factory overhead 20

Fixed factory overheads (1,00,000) 10

Variable Expenses (Direct) 5

Selling expenses (10% fixed) 13

Distribution expenses (20% fixed) 7

Adm. Expenses (fixed 50,000) 5

Total cost of Sales per unit 155

You are required to prepare a budget for 6000 & 8000 units

Roll No.

2

OR

Outline the basic principles of Responsibility Accounting.

Section C

(Long Answer Type Questions)


Q.No.7. Management Accounting supports in the process of taking adequate business decisions.

Discuss.

OR

Explain the concept of financial accounting. Differentiate among financial cost and

management accounting.

Q.No.8. The Trading and Profit and Loss account of Stanford Ltd. for the year ended 31st March

2005 are given below.

Particulars Rs. Particulars Rs.

To Opening stock 2,50,000 By Sales 24,00,000

To Purchases 10,50,000 By Closing stock 1,50,000

To Wages 4,00,000

To Factory expenses 2,00,000

To Gross profit c/d 6,50,000

25,50,000 25,50,000

To Adm. Expenses 2,30,000 By Gross profit c/d 6,50,000

To Selling and Distribution expenses 1,00,000 By Mis. Income 50,000

To Interest 20,000

To Net profit 3,50,000

7,00,000 7,00,000

Calculate operating ratios.

OR

The following is the profit and loss account of Ashok Ltd. for the years 2004 and 2005

prepare comparative Income statement and comment on the profitability of the

undertaking.

Particulars 2004 2005 Particulars 2004 2005

To Cost of goods sold 2,31,625 2,41,950 By Sales 3,60,728 4,17,125

To Office expenses 23,266 27,068 Returns 5,794 6,952

To Selling expenses 45,912 57,816 3,54,934 4,10,173

To Interest paid 2,137 1,750 By Other

Income Interest

and dividends

1,898 1,310

To Loss on sale of

fixed assets

627 175

To Income tax 21,519 40,195 By Discount on

purchase

2,125 1,896

To Net profit 35,371 44,425 By Profit on sale

of land

1,500 -

3,60,457 4,13,379 3,60,457 4,13,379

3

Q.No.9. From the following Balance Sheet of ABC Ltd. on 31st Dec. 2004 and 2005. You are

required to prepare. i) A schedule of charges in working capital. ii) A funds flow

statements.

Liabilities 2004 2005 Assets 2004 2005

Share Capital 2,00,000 2,00,000 Good Will 24,000 24,000

General Reserve 28,000 36,000 Buildings 80,000 72,000

Profit and Loss

Account

32,000 26,000 Plant 74,000 72,000

Investments 20,000 22,000

Creditors 16,000 10,800 Stock 60,000 46,800

Bills payable 2,400 1,600 Bills receivable 4,000 6,400

Provision for taxation 32,000 36,000 Debtors 36,000 38,000

Provision for doubtful

debts

800 1,200 Cash and bank

balances

13,200 30,400

3,11,200 3,11,600 3,11,200 3,11,600

Additional Information:

a) Depreciation provided on plant was Rs. 8,000 and on buildings Rs. 8,000.

b) Provision for taxation made during the year Rs. 38,000.

c) Interim dividend paid during the years Rs. 16,000.

OR

The Balance Sheet of Magurs Technologies Ltd. for the year ended 31st March 2004

and 31st March 2005 are reproduced below.

Liabilities 31.03.2005 31.03.2004

1) Equity Share Capital 6,00,000 4,50,000

2) 80% Preference Share Capital 1,50,000 2,25,000

3) Capital Reserve 30,000 -

4) General Reserve 75,000 60,000

5) Profit and Loss Account 72,000 45,000

6) Proposed Dividends 75,000 63,000

7) Sundry Creditors 70,500 37,500

8) Bills payable 24,000 30,000

9) Liability for expenses 54,000 45,000

10) Provision for taxation 75,000 60,000

12,25,500 10,15,500

Assets

Good will 1,20,000 1,50,000

Land and buildings 2,55,000 3,00,000

Plant and Machinery 3,00,000 1,20,000

Investments 45,000 30,000

Sundry debtors 2,55,000 2,10,000

Stock 1,63,500 1,15,500

Bills receivable 45,000 30,000

Cash in hand 15,000 22,500

Cash at bank 12,000 15,000

Preliminary expenses 15,000 22,500

12,25,500 10,15,500

4

The additional information is as under:

1) An interim dividend of Rs. 30,000 has been paid in 2004-2005.

2) Investments are trade investments Rs. 45,00 by way of dividends are received

which included Rs. 1,500 from pre-acquisition profit which has been credited to

investment account.

3) A Machinery was sold for Rs. 15,000. The WDV of the machine was Rs. 18,000.

Depreciation of Rs. 15,000 is charged on plant and machinery in 2004-05.

4) One piece of land has been sold during the year and profit on sale has been

credited to capital reserve account. Depreciation charged on buildings during the

year amounted to Rs. 7,500. No additions existed under this head during the

current year.

You are required to prepare cash flow statement (as per IAS 3 Revised).

Q.No.10. A company wants to buy a new machine to replace one which is having frequent

breakdown. It received offers for two models M1 and M2. Further details regarding these

models are given below.

Particulars M1 M2

Installed capacity (Units) 10,000 10,000

Fixed overhead (p.a.) Rs. 2,40,000 1,00,000

Estimated profit at the above capacity Rs. 1,60,000 1,00,000

The product manufactured using this type of machine. (M1 or M2) is sold at Rs. 1 per

unit.

You are required to determine.

a) Break even level of sales for each model.

b) The level of sales at which both the models will earn the same profit.

c) The model suitable for different levels of demand for the product.

OR

From the following data of X Ltd. Prepare Income Statement under-

a) Absorption costing b) Marginal costing. Explain briefly for the difference in profits

between the two income statements.

Opening Stock 10,000 units (valued of marginal cost

Rs. 61,900 and Total Cost Rs.

72,000)

Units produced 60,000 units

Closing stock 4,000 units

Units sold 66,000 units

Variable cost Rs. 3,57,000

Factory Overheads (fixed) Rs. 70,200

Selling cost

Variable Rs. 3,40,000

Fixed Rs. 50,000

Selling Price

Per Unit Rs. 20

5

Q.No. 11. The monthly budgets for manufacturing overhead of a concern for two levels of activity

were as follows:

Capacity 60% 100%

Budgeted production (units) 600 1,000

Wages

1,200

2,000

Consumable stores 900 1,500

Maintenance 1,100 1,500

Power and Fuel 1,600 2,000

Depreciation 4,000 4,000

Insurance 1,000 1,000

9,800 12,000

You are required to.

i) Indicate which of the items are fixed variable and semi variable.

ii) Prepare a budget for 80% capacity.

iii) Find the total cost, both fixed and variable per unit of output at 60%, 80% and

100% capacity.

OR

"The concept of performance budgeting relates to greater management efficiency

especially in government organization." Explain.

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

1


Research Methodology Subject Code: BCOMH-504

Paper Code: SRS-523

Time : 20 Minutes

M.Marks : 10

Section A


( )

Attempt all questions. Each question carries 1/2 marks. 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 gSA 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. Types of Research are-

vuqla/kku ds izdkj gSa&

(a) Intellectual (b) Practical

ckSf)d O;ogkfjd

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

nksuksa (a) rFkk (b) mijksDRk esa ls dksbZ ugha

2. What are the main part of Scientific Research-

oSKkfud vuqla/kku ds izeq[k vax gSS&

(a) Objectivity (b) Verifiability

oLrqfu"Brk lR;kiu {kerk

(c) Definiteness (d) All of these

fu'p;kRedrk mijksDRk lHkh

3. Quality control of Educational Research is done by-

f’k{kk vuqla/kku es a xq.kkRed fu;a=.k fd;k tkrk gS&

(a) Planning of Research (b) Conducting Research

'kks/k ds fu;kstu }kjk 'kks/k ds lEiknu }kjk

(c) Evaluation of Research (d) None of these

'kks/k dk;Z ds ewY;kadu }kjk mijksDr esa ls dksbZ ugha

4. Meaning of Research is-

vuqla/kku dk vFkZ gS&

(a) Trial and Error (b) Research in frequency

iz;Ru ,oa xyrh ckj &ckj [kkstus ls

(c) To search (d) None of these

[kkst djuk mijksDr esa ls dksbZ ugha


Roll No.

Enrollment No.

2

5. Meaning of Research Design is-

'kks/k izk:i dk vFkZ gS&

(a) Strategy of Research

'kks/k vkO;wg

(b) Research Methodology

'kks/k fØ;kfo/kh

(c) Selection of Research Instrument

'kks/k midj.k dk p;u

(d) All of these

mijksDr lHkh

6. Which is not part of investigation methods-

fujh{k.k fof/k dk Hkkx ugha gS&

(a) Collection of data (b) (b) Examine Method

MkVk dk ladyu ijh{k.k fof/k

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

mijksDr (a) vkSj (b) mijksDr esa ls dksbZ ugha

7. The meaning of Experiment Research-

iz;ksxkRed fof/k gS ftlesa&

(a) Accuracy (b) (b) Collection of Data

’kq)rk vkadM+kas dk laxzg.k

(c) To Control (d) (d) Measure

fu;af=r djuk ekiu

8. Factual objectives are-

rF;kRed mís’; gS&

(a) To search facts (b) Analysis of incidents

rF;kssa dh [kkst djuk ?kVukvksa dk fo’kys"k.k

(c) Innovation (d) (d) All of these

uoizorZu mijksDr lHkh

9. Sampling is not useful in-

U;kn’kZ mi;ksxh ugh a gS&

(a) Experimental Method (b) (b) Survey Methods

iz;ksxkRed ’kks/k esa losZ{k.k ’kks/k esa

(c) Historical Research (d) (d) All of these

,sfrgkfld ’kks/k esa mijksDr lHkh

10. Characteristics of sampling are-

U;kn’kZ dh fo’ks"krk,sa gksrh gSa&

(a) Behaviour of Research (b) (b) More accurate calculation

’kks/k dks O;ogkfjd cukuk vf/kd ’kq) fu"d"kZ

(c) To save Time & Power (d) All of these

le; ,oa ’kfDr dh cpr mijksDr lHkh

3

11. What are the important sources of Research-

nks lk/ku gS vuqla/kku ds lcls egRoiw.kZ lk/ku D;k gSa&

(a) Primary (b) (b) Secondary

izkFkfed f}rh;d

(c) Primary and Secondary (d) None of these

izkFkfed ,oa f}rh;d mijksDRk esa ls dksbZ ugha

12. Types of Hypothesis are-

ifjdYiuk ds izdkj gSa&

(a) Negative Hypothesis (b) (b) Positive Hypothesis

udkjkRed ifjdYiuk ldkjkRed ifjdYiuk

(c) Zero Hypothesis (d) All of these

’kwU; ifjdYiuk mijksDr lHkh

13. Which of the following methods does not belongs to tabulation-

buesa ls dkSu&lh fo’ks"krk lkj.kh;u dh ugh a gS&

(a) Logical Arrangement of Data

vkadM+ksa dh rdZiw.kZ O;oLFkk

(b) Easy to Analysis

fo’ys"k.k esa ljyrk” (c) Waste of time

le; O;FkZ tkuk

(d) Comparative Analysis

rqyukRed v/;;u

14. Codification is helpful for-

ladsrhdj.k mi;ksxh gksrk gS&

(a) Meaning of Sign and Numbers

izrhdksa vkSj la[;kvksa dks okLrfod vFkZ esa

(b) Collection of data

vkadM+ksa dks ,ddhdj.k esa

(c) Weightage

fo’ks"k Hkkj esa

(d) All of these

mijksDr lHkh

15. Tabulation of data include-

Lkkj.kh;u esa ’kkfey gS&

(a) Title (b) (b) Column

’kh"kZd LraHk

(c) Rows (d) (d) All of these

iafDr;ka mijksDr lHkh

16. Editing of data means-

rF;ksa ds lEiknu dk vFkZ gS&

(a) Micro Analysis (b) (b) Avoid the lackingness

lw{e fujh{k.k dfe;kas dks nwj djuk

4

(c) Give clarity (d) (d) All of these

Li"Vrk iznku djuk mijksDr lHkh

17. Forms of Report writing are-

’kks/k ys[ku ds :i gaS&

(a) Research Management (b) Research summary

’kks/k izca/ku ’kks/k lkjka’k

(c) Format of writing Report (d) All of these

'kks/k :ijs[kk mijksDr lHkh

18. The main part of Research Management is-

’kks/k izca/k dk eq[; Hkkx gksrk gS&

(a) Primary Part (b) Main Part

izkFkfed [k.M eq[; [k.M

(c) Complementary Part (d) (d) All of these

Lkaiwjd [k.M mijksDr lHkh

19. How Page Number is written in the Research-

’kks/k esa i`"B la[;k dSls fy[kh tkrh gS&”

(a) Roman Numbers (b) International Numbers

jkseu vadksa esa varjf"Vªh; vadkas esa

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

nksukas (a) o (b) mijksDr esa ls dksbZ ugha

20. Which of the following is not an essential element of report writing?

buesa ls D;k izfrosnu ys[ku dk t:jh midj.k ugha gS\

(a) Research Methodology (b) Reference

vuqla/kku fof/k;ka lanHkZ

(c) Conclusion (d) None of these

fu"d"kZ buesa ls dksbZ ugha

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

1


Research Methodology Subject Code: BCOMH-504

Paper Code: SRS-523 Time : 2 Hrs. 40 Mts.

M.Marks : 60

Section B


( )


lHkh iz’u vfuok;Z gSaA izR;sd iz’u ds fy;s 4 vad fu/kkZfjr gSaA

Q.No. 2. Give one definition of Research?

vuqla/kku dh ifjHkk"kk nhft,A

OR

Explain the importance of Research Methodology?

vuqla/kku fØ;kfo/kh ds egRo dks le>kb;sA

Q.No. 3. What are the characteristics of Research Design?

vuqla/kku ds izk:Ik dh fo’ks"krk,a D;k gS a\

OR

Explain the classification of Research Design?

vuqla/kku ds izk:i ds oxhZdj.k dks le>kb;sA

Q.No. 4. What is Hypothesis?

ifjdYiuk D;k gSa\

OR

Define the Null Hypothesis?

'kwU; ifjdYiuk dks ifjHkkf"kr djassA

Q.No. 5. What are the limitation of data editing?

lEiknu dh lhek,a D;k gS+a\

OR

How many types of Tabulation are there? Explain any two.

lkj.kh;u fdrus izdkj dh gksrh gS\ fdUgha nks izdkjksa dks le>kb;sA

Q.No. 6. What are the characteristics of good reports?

,d vPNs izfrosnu dh fo’k s"krk,a D;k gSa\

OR

What is Language Report?

Hkk"kk izfrosnu D;k gS\

Roll No.

2

Section C


( )



Q.No. 7. What are the steps of Scientific Research?

oSKkfud vuqla/kku ds izeq[k pj.kksa dks js[kkafdr dhft,A

OR

What are the objectives and problems of Research Methodology?

vuqla/kku fof/k;ksa ds mís’; vkSj leL;k,a crkb,A

Q.No. 8. Explain the experimental Research Methodology?

iz;ksxkRed vuqla/kku fØ;kfo/kh dks le>kb;sA

OR

What is Research Design? What is the difference between Research Methodology and

Research Design? Give the example for it.

'kks/k&izk:i D;k gS\ 'kks/k fof/k rFkk 'kks/k izk:i esa D;k varj D;k gS\ mnkgj.k lfgr

le>kb,A

Q.No. 9. What are the subject matter of Research Design? Explain

’kks/k izk:i dh fo"k; oLrq dks le>kb;s A

OR

Critically analyse the Experimental Design Research.

iz;ksxkRed izk:i dk fo’ys"k.k djsaA

Q.No. 10. Differentiate between secondary and primary data collection methods.

izkFkfed vkSj f}rh;d vkadM+ksa ds laxzg.k esa varj crkb,A

OR

What is the role played by the Hypothesis in building up of the Theory?

fdlh fl)kar ds fuekZ.k esa ifjdYiuk dk D;k ;ksxnku gS\

Q.No. 11. What is Research Report and what are the objectives of it.

vuqla/kku izfrosnu ls D;k rkRi;Z gS izfrosnu ds mís’; fyf[k;s A

OR

What are the necessary steps to be taken for preparing the Research Report.

vuqla/kku izfrosnu rS;kj djus esa fdu ckrkas dk /;ku j[kuk vko’;d gS\

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

1


Income Tax Law & Practice Subject Code: BCOM-501


M.Marks : 10

Section A


Attempt all questions. Each question carries 1/2 marks. 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 gSA lgh mRrj gsrq fn;s x;s ckDl esa () fpUg dk iz;ksx djsaA


lgh mÙkj pqfu,&

1. How many “Heads of Income” are there in Income Tax?

vk;dj vf/kfu;e esa vk; ds dqy fdrus ’kh"kZd gSa\

a) Two b) Five

nks ik¡p

c) Six d) Seven

N% lkr

2. A non-monetary benefit given by a company to a Director is called-

,d dEiuh }kjk lapkyd dks fn;k x;k& ^^vekSfnz ykHk** dgykrk gS%

a) Perquisite b) Gift

vuqykHk migkj

c) Donation d) Subsidy

nku vuqnku

3. Type of Residents in India are:

Hkkjr esa fuokfl;ksa ds izdkj gSa%

a) Ordinarily resident b) Non ordinarily resident

Lkk/kkj.k fuoklh vlk/kkj.k fuoklh

c) Non-resident d) All of these

vfuoklh mijksä lHkh

4. Types of “Agricultural Income” is-

^^d`f"k vk;** ds izdkj gSa&

a) Rent of Land

Hkwfe dk yxku ;k fdjk;k

b) Income from Agricultural Activities

d`f"k dk;ksZa ls vk;

c) Income from sale of crop

mit cspus ls vk;

d) All of these

mijksä lHkh


Roll No.

Enrollment No.

2

5. Not tax free for Member of Parliament-

laln&lnL;ksa ds fy, djeqDr ugha gSa&

a) Daily Allowances b) Committee Allowances

nSfud HkÙks lfefr;ksa ds HkÙks

c) Constituency Allowances d) Salary as M.P.

fuokZpu {ks= HkÙkk lkaln ds :i esa osru

6. Family pension is exempted up to-

ifjokj&isa’ku djeqDr gksrh gS&

a) 331

3% of Pension

isa’ku dk 331

3%

b) Rs. 15,000

#- 15]000

c) Whichever is less in (a) and (b)

(a) ,oa (b) esa tks de gks

d) Rs. 25,000

#-25]000

7. “Salary” includes-

^ôsru** esa ’kkfey gksrs gSa& a) Cash receipts b) Perquisites

udn izkfIr;k¡ vuqykHk

c) Profit in lieu of salary d) All of these

osru ds LFkku ij ykHk mijksä lHkh

8. Interest credited to Recognized Provident Fund is taxable if it is more than-

^îzekf.kr izkWfoMs.V Q.M** esa tek C;kt dj ;ksX; gksrk gS] ;fn og&

a) Bank Interest b) 10%

cSad C;kt ls vf/kd gks 10% ls vf/kd gks

c) 9.5% d) Whole Amount

9-5% ls vf/kd gks lEiw.kZ&jkf’k

9. Annual Rental value of the “Let out House” is-

fdjk;s ls nh xbZ edku lEifÙk dk okf"kZd fdjk;k ewY; gksrk gS&

a) Municipal Valuation

uxjikfydk ewY;

b) Fair Rent

mfpr fdjk;k

c) Actual Rent

okLrfod fdjk;k

d) Whichever is more of above three

mijksä rhuksa esa tks vf/kd gks

10. The base of tax under the head- “Income from House Property” is-

^êdku&lEifÙk** ls vk; ’kh"kZd ds vUrxZr dj dk vk/kkj gksrk gS&

a) Annual Value b) Received Rent

okf"kZd ewY; izkIr fdjk;k

c) Standard Rent d) Municipal Value

izekf.kr fdjk;k uxj ikfydk ewY;

3

11. Disallowed expenses when computing “Business Income”.

^^O;kikj dh vk;** dh x.kuk esa vLohd`r O;; gS&

a) Building Rent b) Building Insurance

Hkou dk fdjk;k Hkou dk chek

c) Building Repairs d) Improvement of Building

Hkou dh ejEer Hkou dk lq/kkj

12. To find out long term capital gain-

nh?kZdkyhu iw¡th&ykHk dh x.kuk esa Kkr dh tkrh gS& a) Cost of acquisition b) Total Cost

izkIr djus dh ykxr dqy ykxr

c) Index-Cost d) Cost of Sales

funsZ’kkad ykxr foØ; ykxr

13. Included under the head “Income from other sources”-

vU; lk/kuksa dh vk; esa ’kkfey gksxk&

a) Examination remuneration b) Lecture Fees

ijh{kk ikfjJfed O;k[;ku nsus ls vk;

c) Horse Race Income d) All of these

?kqM+ nkSM+ dh vk; mijksä lHkh

14. Amount shall be disallowed if payment made in cash exceeding Rs. 20,000.

O;kikj esa 20]000 #- ls vf/kd udn Hkqxrku djus ij vLohd`r gksrh gS&

a) 20% Amount

20% jkf’k

b) Excess Amount of Rs. 20,000

20]000 #- ls vf/kd jkf’k

c) 100% Amount

100% jkf’k

d) None of these

mijksä esa ls dksbZ ugha

15. Loss from speculation business can be set off from-

lês ds O;kikj dh gkfu iwjh dh tk ldrh gS&

a) Profit of speculation business

lês ds O;kikj ds ykHk ls

b) Gains from gambling

tq,¡ ds ykHk ls

c) Lottery price

ykWVjh ds buke ls

d) All of these

mijksä dksbZ Hkh

16. Maximum deduction allowed “U/S 80c” is-

/kkjk& ^^80c** ds vUrxZr vf/kdre dVkSrh feyrh gS&

a) Rs. 50,000 b) Rs. 10,000

50]000 #- 10]000 #-

c) Rs. 1,50,000 d) Whole Amount

1]50]000 #- lEiw.kZ jkf’k

4

17. Section for deduction for Interest on loan for education is-

f’k{kk&_.k ij C;kt dh dVkSrh dh /kkjk gS&

a) 80 C b) 80 D

c) 80 E d) 80 G

18. Sections related to Tax Deduction at source [TDS] are-

mn~~xe LFkku ij dj dh dVkSrh ls lEcfU/kr /kkjk,¡ gSa&

a) 190 to 195 b) 191 to 196

190 ls 195 191 ls 196

c) 192 to 196 d) 196 to 200

192 ls 196 196 ls 200

19. Maximum number of Central Board of Direct Taxes-

izR;{k djksa ds dsUnzh; cksMZ ds lnL;ksa dh vf/kdre la[;k gksrh gS&

a) 4 b) 5

pkj ik¡p

c) 6 d) No limit

N% dksbZ lhek ugha

20. Penalty for Failure to furnish return before the end of assessment year.

dj&fu/kkZj.k o"kZ dh lekfIr rd fooj.kh izLrqr ugha djus ij tqekZus dh jkf’k gksxh&

a) Rs. 1,000 b) Rs. 5,000

1]000 #- 5]000 #-

c) Rs. 10,000 d) Rs. 20,000

10]000 #- 20]000 #-

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

1


Income Tax law and Practice Subject Code: BCOM-501

Paper Code: SRS-521 Time : 2 Hrs.40 Mts.

M.Marks : 60

Section B


( )


lHkh iz’uksa ds mRrj nsaA lHkh i z’uksa ds fy;s 4 vad fu/kkZfjr gSA

Q.No. 2. Write a note on “Partly Agricultural-Income.”

^^va’kr% df"k vk;** ij fVIi.kh fyf[k,A

OR

Describe the exempted incomes for employees.

deZpkfj;ksa ds fy, djeqDr&vk;ksa dk o.kZu dhft,A

Q.No. 3. Give an account of tax free allowances and taxable allowances under the head salary.

osru&’kh"kZd ds vUrxZr djeqDr HkÙkksa ,oa dj;ksX; HkÙkksa dk fooj.k nhft,A

OR

Discuss the following deductions-

i) Municipal Taxes

ii) Interest on loan taken for house construction

fuEufyf[kr dVkSfr;ksa dks le>kb;sA

i) uxjikfydk dj

ii) edku fuekZ.k gsrq _.k ij C;kt

Q.No. 4. How Income from speculation business is calculated? Explain.

lês ds O;kikj ls vk; dh x.kuk dSls dh tkrh gS\ le>kb;sA

OR

Explain in brief the process of calculation of “Long terms-Capital Gain.”

^^nh?kZdkyhu iw¡th ykHk** dh x.kuk dh fof/k la{ksi esa le>kb,A

Q.No. 5. The following particulars of incomes of Mr. Sonu Gupta for the previous year 2014-15:

Rs.

i) Taxable Income from salary 1,15,000

ii) Loss of self occupied house property 28,000

iii) Long term capital loss from sale of shares 12,000

iv) Income from business 65,000

Compute the “Gross Total Income.”

Jh lksuw xqIrk dh vk; dk fooj.k xr o"kZ 2014&15 ds fy, fuEufyf[kr gS&

:-

i) osru ls dj ;ksX; vk; 1]15]000

ii) Lo;a ds jgus ds edku ls gkfu 28]000

iii) va’kksa ds foØ; ij nh?kZdkyhu iw¡th gkfu 12]000

iv) O;kikj ls ykHk 65]000

^^ldy dqy vk;** dh x.kuk dhft,A

OR

Roll No.

2

A company has a block of Machinery assets, the written down value of which for the

financial year 2014-15 is Rs. 10,00,000. Company purchases an additional machine for

this block for Rs. 2,50,000 in June, 2014 and sales all the machines of this block in

January 2014 for Rs. 14,00,000. Calculate-capital gain for the Assessment year

2015-16.

,d dEiuh ds ikl e’khujh lEifÙk;ksa dk ,d Cykd ftldk foÙkh; o"kZ 2014&15 ds vkjEHk

esa vifyf[kr ewY; 10]00]000 :- gSA dEiuh twu 2014 esa ,d vkSj blh Cykd dh e’khu

2]50]000 :- esa Ø; djrh gS rFkk tuojh 2014 esa bl Cykd dh leLr lEifÙk;k¡ 14]00]000

:- esa csp nsrh gSA dj fu/kkZj.k o"kZ 2015&16 ds fy, iw¡th ykHk dh x.kuk dhft,A

Q.No. 6. Shri Krishna Gupta has estimated the following income for the financial year-

Rs.

i) Income from House Property Taxable 1,60,000

ii) Income from Business 3,00,000

iii) Income from other sources 30,000

Determine the amount deposited as advance tax on prescribed dates during the financial

year 2015-16.

Jhd`".k xqIrk dks foÙkh; o"kZ esa fuEufyf[kr vk; izkIr gksus dk vuqeku gS&

:i;s

i) edku lEifÙk ls vk; ¼dj;ksX;½ 1]60]000

ii) O;olk; ls vk; 3]00]000

iii) vU; lk/kuksa ls vk; 30]000

foÙkh; o"kZ 2015&16 esa fu/kkZfjr frfFk;ksa rd tek fd;s x;s ^^vfxze dj** jkf’k dh x.kuk

dhft,A

OR

The following facts find out the P & L A/c of a trader-

i) Computer purchased for Rs. 23,800 and furniture Rs. 13,000.

ii) Car purchased for business Rs. 40,000 and running and maintenance expenses

incurred Rs. 18,000.

iii) Termination compensation given to clerk Rs. 3,000.

iv) Donation to Election Fund of BJP Rs. 700.

v) Bad Debts reserve Rs. 3,000, actual bad debts Rs. 2,400. Which expenses will

be allowed and which disallowed and why? Explain.

,d O;kikjh ds ykHk&gkfu [kkrksa ds ijh{k.k ls fuEu ckrs Kkr gqbZ&

i) dEI;wVj [kjhnk 23]800 :- ,oa QuhZpj [kjhnk 13]000 :-

ii) O;kikj ds fy, dkj [kjhnh 40]000 :- ,oa blds lapkyu ,oa j[k j[kko ij 18]000

:- O;; fd;sA

iii) equhe dks ukSdjh ls gVk;k ,oa {kfriwfrZ nh 3]000 :-

iv) Hkkjrh; turk ikVhZ ds pquko dks"k esa nku 700 #-

v) Mwcr _.k lap; 3]000 :- okLrfod Mwcr _.k 2]400 :- dkSu ls O;; Lohd`r ;k

vLohd`r gksaxs vSj D;ksa\

3

Section C


( )


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

Q.No. 7. The following are the particulars of Income of Mr. Animesh Rai (Indian citizen) for the

previous year 2014-15-

Rs.

1. Profit from Business in Japan Received in India 1,00,000

2. Income from House Property in Srilanka deposited in a bank there 2,000

3. Income from House Property in Bangladesh received in India 1,000

4. Profit from Business in Burma deposited in Bank there

[This business is controlled from India]

2,000

5. Accrued in India but received in Malaysia 4,000

6. Profit from Business in Indore 2,72,000

7. Past untaxed foreign income brought into India during the previous

year

15,000

From the above particulars compute the taxable income of Mr. Rai for the Assessment

year 2015-16 if he is-

a) Ordinarily Resident.

b) Not ordinarily Resident.

c) Non-Resident.

Jh vfues"k jk;] tks fd Hkkjrh; ukxfjd gSa] dh xr o"kZ 2014&15 dh vk;ksa dk fooj.k

fuEukuqlkj gS&

:i;s

1- Tkkiku fLFkr O;kikj dk ykHk Hkkjr esa izkIr fd;k 1]00]000

2- caxykns’k fLFkr edku lEifÙk ls vk; Hkkjr esa izkIr 1]000

3- Jhyadk esa fLFkr edku lEifÙk ls vk; ogha ,d cSad esa tek dh 2]000

4- cekZ esa LFkkfir O;kikj ds ykHk ogha ,d cSad esa tek fd;s

[;g O;kikj Hkkjr ls fu;af=r gSa]

2]000

5- Hkkjr esa mikftZr ijUrq eysf’k;k esa izkIr 4]000

6- bUnkSj esa O;kikj ls ykHk 2]72]000

7- xr o"kZ ds iwoZ dh fcuk dj yxh gqbZ fons’kh vk; tks xr o"kZ esa Hkkjr esa

ykbZ xbZ

15]000

mi;qZDr fooj.k ls Jh- vfues"k jk; dh dj fu/kkZj.k o"kZ 2015&16 dh dj ;ksX; vk; dh

x.kuk dhft,A ;fn og&

v½ lk/kkj.k fuoklh

c½ vlk/kkj.k fuoklh

l½ vfuoklh gSA OR

4

From the following Information compute agriculture income-

Rs.

1. Income from Grain business

[Including amount received Rs. 57,000 from wheat produced at

own agriculture land]

2,81,250

2. Lease rent received from lands given to tenants for agriculture

operations

27,000

3. Sale of agriculture produce 72,000

4. Sale proceeds of agricultural land situated in a village 2,92,000

5. Fixed deposit interest [gross] from companies on deposits

made of sale proceeds of land

27,000

6. Dividends from an Indian Company having rubber plantations 9,000

7. Payment of Govt. land revenue on agricultural land 9,000

8. Expenses on power, irrigation and forms labour 15,900

9. Purchase of seeds, fertilizers and pesticides 11,250

10. Tractor hire charges

[For agricultural operations]

3,750

fuEu lwpukvksa ds vk/kkj ij d`f"k vk; dh x.kuk dhft,&

:i;s

1- vukt ds O;kikj ls vk;

[blesa Lo;a dh d`f"k Hkwfe ls mitk, xsgw¡ dks cspus ls izkIr jkf’k

57]000 #- ’kkfey gS]

2]81]250

2- d`f"k dk;ksZa ds fy, Hkwfe nsus ij fdjk;snkjksa ls izkIr yht fdjk;k 27]000

3- d`f"k mRikn dh fcØh 72]000

4- ,d xk¡o esa fLFkr d`f"k Hkwfe dh foØ; jkf’k 2]92]500

5- Hkwfe dh foØ; jkf’k dks dEifu;ksa esa LFkk;h tek djus ij

C;kt [ldy]

27]000

6- ,d Hkkjrh; dEiuh] ftlesa jcM+ ckxku gSaa ls ykHkka’k 9]000

7- d`f"k Hkwfe ij HkwjktLo dk Hkqxrku 9]000

8- fctyh] flapkbZ ,oa [ksr Jfed ij O;; 15]900

9- cht] [kkn ,oa d`f"k nokb;ksa dk Ø; 11]250

10- VSªDVj dk fdjk;k [d`f"k dk;ksZa ds fy,] 3]750

Q.No. 8. Mr. ‘X’ is a Government Officer. During the previous year 2014-15 his emoluments

were as under:

1. Basic salary Rs. 4,200 per month, Dearness allowance 158% of salary [under the

terms of employment] city compensatory allowance Rs. 200 per month. From 1st

January, 2015 his salary has been revised at Rs. 12,000 per month as per

recommendation of sixth pay commission Rs. 8,400 D.A. and Rs. 500 per month

city compensatory allowance are payable. On 1st March, 2015 he gets Rs. 17,500

as arrears on account of salary revision.

2. Tour allowance Rs. 4,000.

3. Overtime allowance Rs. 3,000

4. Special allowance for duty performance Rs. 1,500.

5. Rent free furnished house rent of which is Rs. 300 per month according to

government rules, fair rent of such house is Rs. 1,500 per month. Cost of

furniture Rs. 8,000.

6. His contribution to statutory provident fund is 8.33%.

7. Employer’s contribution to group insurance-scheme Rs. 400.

8. Professional tax Rs. 500 and Income tax Rs. 6,200 paid by employee.

9. Entertainment allowance Rs. 500 p.m. [since 1987]

5

Compute Income from salary for the assessment year 2015-16. The salary becomes due

on 1st day of next month.

fe- ^,Dl* ,d ljdkjh vf/kdkjh gSaA xro"kZ 2014&15 dh mudh izkfIr;k¡ fuEu izdkj gSa&

1- ewy osru 4]200 :- izfr ekg eg¡xkbZ HkÙkk osru dk 158 izfr’kr [lsok ’krksZa ds v/khu]

uxj {kfriwjd HkÙkk 200 :- izfr ekgA 1 tuojh] 2015 dks NBos osru vk;ksx dh

flQkfj’kksa ds vuqlkj mldk iqujhf{kr osru 12]000 :- ekfld fuf’pr gqvkA bl ij

8]400 :- eg¡xkbZ HkÙkk ,oa 500 :- izfr ekg uxj {kfriwjd HkÙkk ns; FkkA ekpZ] 2015

dks osru iqujh{k.k ds dkj.k 17]500 #- vof’k"V jkf’k Hkh izkIr gqbZA

2- nkSjk HkÙkk 4]000 :-

3- vfrfjDr le; dk;Z HkÙkk 3]000 :-

4- dÙkZO;&ikyu ds O;;ksa dh iwfrZ ds fy, fo’ks"k HkÙkk 1]500 :-

5- fdjk;k eq¶r lqlfTtr vkokl ftldk ’kkldh; fu;eksa ds vuqlkj fdjk;k 300 :-

izfr ekg gS] tcfd ,sls edku dk mfpr fdjk;k 1]500 #- izfr ekg gksrk gSA QuhZpj

dh ykxr 8]000 :- gSA

6- oS/kkfud izkWfoMs.V Q.M esa mldk va’knku osru dk 8-33 izfr’kr gSA

7- lewg chek ;kstuk esa fu;ksDrk dk va’knku 400 #- gSA

8- deZpkjh }kjk pqdk;k x;k izksQs’kuy VSªDl 500 #- ,oa vk; dj 6]200 :-

9- euksjatu HkÙkk 500 :- izfrekg [1987 ls]

dj fu/kkZj.k o"kZ 2015&16 ds fy, osru ls dj&;ksX; vk; dh x.kuk dhft,A mudk

osru vxys ekg dh igyh rkjh[k dks ns; gksrk gSA

OR

Compute the Income from House Property from the following information:

Rs.

Fair Rent 70,000

Let out (Per month) 6,000

Standard Rent 68,000

Municipal Tax paid @ 10% of municipal valuation.

Rs.

P.Y. 2011-12 6,000

P.Y. 2012-13 6,000

P.Y. 2013-14 6,000

P.Y. 2014-15 6,000

Other Information’s are-

i) House remained vacant for one month during previous year.

ii) Unrealized Rent allowed as deduction in Assessment year 2012-13 but received

during P.Y. 2014-15 Rs. 21,000.

iii) Expenditure incurred on collecting unrealized rent Rs. 2,500.

iv) Arrears of Rent received during previous year Rs. 16,500.

fuEu lwpukvksa ds vk/kkj ij edku lEifÙk ls vk; dh x.kuk dhft,&

:i;s

mfpr fdjk;k 70]000

izkIr fdjk;k [izfrekg] 6]000

ekud fdjk;k 68]000

6

uxj ikfydk dj dk Hkqxrku] uxj ikfydk ewY; dk 10% fd;k x;k&

:-

xro"kZ 2011&12 6]000

xro"kZ 2012&13 6]000

xro"kZ 2013&14 6]000

xro"kZ 2014&15 6]000

vU; lwpuk,¡ fuEu gSa&

i) xro"kZ esa edku ,d ekg [kkyh jgkA

ii) dj fu/kkZj.k o"kZ 2012&13 esa uk olwy gq, fdjk;s dh dVkSrh nh xbZ ijUrq xro"kZ

2014&15 esa 21]000 :- izkIr gq,A

iii) u olwy gq, fdjk;s dks olwyus esa 2]500 :- O;; gq,A

iv) xro"kZ esa cdk;k fdjk;k izkIr gqvk 16]500 :-

Q.No. 9. From the following Profit and Loss Account of Shri Kumar Swami for the year ended

31st March, 2015. Compute Income from business or profession:

Jh dqekj Lokeh ds 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fuEukafdr ykHk&gkfu [kkrs ls

mudh ^^O;kikj ;k is’ks** ls vk; Kkr dhft,%

Rs. Rs.

General Expenses

¼lkekU; O;;½

7,000 Gross Profit

¼ldy ykHk½

1,60,000

Bad Debts

¼Mwcr _.k½

3,500 Commission

¼deh’ku½

20,000

Bad Debts Provision

¼Mwcr _.k vk;kstu½

2,500 Brokerage

nykyh

15,000

Fire Insurance

¼vfXu chek½

1,750 Winning from cross word

puzzles

¼oxZ igsyh ls thrk½

10,000

Staff Salary

¼LVkWQ osru ½

30,000 Bank Interest

¼cSad C;kt½

1,000

Salary of Shri Kumar

¼Jh dqekj dk osru½

7,000

Interest on Overdraft

¼vf/k fod"kZ ij C;kt½

7,000

Interest on loan of Smt. Kumar

¼Jherh dqekj ds _.k ij C;kt½

2,500

Interest on capital of Shri

Kumar Swami

¼Jh dqekj Lokeh dh iw¡th ij

C;kt½

5,500

Depreciation on Machinery

¼e’khujh ij âkl½

10,000

Advertisement Expenses

¼foKkiu O;;½

19,500

Contribution to Employee’s

Provident Fund

¼deZpkfj;ksa dks izHkkfor Hkfo";

fuf/k esa vaa’knku½

9,000

Net Profit

¼’kq) ykHk½

100,750

2,06,000 2,06,000

7

Other information are as following:

a) Depreciation allowed on machinery is Rs. 7,500.

b) Advertisement expenses include Rs. 6,000 spent on a neon sign-board

affixed on the office-premises.

c) Income of Rs. 3,250 accrued during the previous year is not recorded in P&L

A/c.

d) General expenses include an amount of Rs. 1,000 spent on the party of a

friend.

vU; lwpuk,¡ fuEufyf[kr gSa&

v½ e’khujh ij Lohd`r âkl 7]500 :- gSA

c½ foKkiu O;; esa ,d LFkkbZ U;ksu lkbucksMZ cukus ds 6]000 :- lfEefyr gSa tks

vkWfQl Hkou ij yxk;k x;k gSA

l½ xro"kZ esa 3]250 :- dh ,d vk; vftZr gqbZ gS] tks ykHk&gkfu [kkrs esa ugha fy[kh xbZ

gSA

n½ lkekU; O;;ksa esa vius fe= dh nkor dk [kpkZ 1]000 :- lfEefyr gSA

OR

Mr. X’s Income particulars are as under for the previous year 2014-15:

1) He took a House on the rent of Rs. 1,200 per month and let it out again for

Rs. 1,800 per month. Besides it he received Rs. 5,400 rent from his

ownership house.

2) Dividend from an Indian Company Rs. 3,800 [Gross]

3) Speculation business profit Rs. 6,100 and Rs. 1,200 from cricket gambling.

4) Agricultural Income in Nepal Rs. 15,000 was not brought in India

Rs. 20,000. Income from agricultural land situated at Hyderabad.

5) Salary as an MLA Rs. 48,000 and daily allowance Rs. 4,800.

6) Share in HUF Income Rs. 8,800.

7) Dividend received Rs. 6,300 from a co-operative society.

Compute taxable “Income from other-sources” for the Assessment year

2015-16.

feLVj ^,Dl* dh xro"kZ 2014&15 dh vk; dk fooj.k fuEukafdr gS%

1½ mUgksaus 1]200 #- izfr ekg ij ,d edku fdjk;s ij fy;k ,oa mls iqu% 1]800 :- izfr

ekg fdjk;s ij mBk fn;kA blds vfrfjDr muds futh LokfeRo ds edku ls Hkh

5]400 :- fdjk;k izkIr gqvkA

2½ Hkkjrh; dEiuh ls ykHkka’k 3]800 #- [ldy]

3½ lês ds O;kikj ls ykHk 6]100 #- ,oa fØdsV ds lês [tq,] ls vk; 1]200 :-

4½ usiky esa fLFkr d`f"k&Hkwfe ls vk; 15]000 :- ;g vk; Hkkjr ugha ykbZ xbZA

gSnjkckn esa fLFkr d`f"k Hkwfe ls vk; 20]000 :i;sA

5½ fo/kkulHkk lnL; ds :i esa osru 48]000 :- ,oa nSfud HkÙks 4]800 :-

6½ fgUnw vfoHkkftr ifjokj dh vk; esa fgLlk 8]800 :-

7½ lgdkjh lfefr ls izkIr ykHkka’k 6]300 :-

dj fu/kkZj.k o"kZ 2015&16 ds fy, ^^vU; lk/kuksa ls vk;** dh x.kuk dhft,A

8

Q.No. 10. Mr. Hanuman Prasad submits the following information relevant for the Assessment

year 2015-16.

Rs.

1) Income from units of Mutual Fund 20,000

2) Profit of Business 12,000

3) Short term Capital Gains 25,000

4) Long term Capital Gains 7,500

5) Income from owning and maintaining horses race 25,000

6) Income from Crossword Puzzles 28,000

The following items have been brought forward-

i) Brought forward Business loss from A.Y. 2013-14 17,000

ii) Unabsorbed depreciation from A.Y. 2013-14 8,000

iii) Long term capital losses in respect of the Assessment year 2011-12 42,000

iv) Brought forward loss from the activity of owning and maintaining

horse race of the Assessment year 2014-15

35,000

v) Speculation losses of the Assessment year 2012-13 20,000

Find out the Gross Total Income of Mr. Hanuman Prasad for the A.Y. 2015-16.

dj fu/kkZj.k o"kZ 2015&16 ds fy, feLVj guqeku izlkn fuEu lwpuk,¡ iznku djrk gS&

:-

1- vkilh dks"k ds ;wfuVksa dh vk; 20]000

2- O;kikj ds ykHk 12]000

3- vYidkyhu i¡wth ykHk 25]000

4- nh?kZdkyhu iw¡th ykHk 7]500

5- ?kqM+nkSM+ ds ?kksM+s ds LokfeRo o j[k&j[kko ls vk; 25]000

6- oxZ igys ls vk; 28]000

fuEu en vkxs ykbZ xbZ gSa&

1- dj fu/kkZj.k o"kZ 2013&14 ls vkxs ykbZ xbZ O;kikfjd gkfu;k¡ 17]000

2- v’kksf/kr&âkl dj fu/kkZj.k o"kZ 2013&14 8]000

3- 2011&12 dj fu/kkZj.k o"kZ ds lEcU/k esa nh?kZdkyhu iw¡th gkfu 42]000

4- dj fu/kkZj.k o"kZ 2014&15 ds lEcU/k esa ?kqM+nkSM+ ds ?kksM+ksa ds LokfeRo o

j[k&j[kko ls gkfu vkxs ykbZ xbZ

35]000

5- dj fu/kkZj.k o"kZ 2012&13 dh lês ds O;kikj dh gkfu 20]000

dj fu/kkZj.k o"kZ 2015&16 ds fy, feLVj guqeku izlkn dh ldy dqy vk; dh x.kuk

dhft,A

OR

Mr. Rajanikant Sharma is a Doctor. His receipt and payments account is as follows-

Rs. Rs.

Balance b/d [1-4-2014] 8,000 Municipal Tax Paid 3,000

Sale of Medicines 48,000 Rent Paid 6,000

Consultation fees 1,26,000 Salary Paid 18,000

Operation fees 58,000 Medicines 6,500

Property Rent 36,000 Scooter Purchased 22,500

Gift from patients 5,000 Scooter expenses 2,000

House hold expenses 1,48,000

Balance c/d [31-3-2015] 75,000

2,81,000 2,81,000

9

The rent paid for such house half portion of which is used for his clinic and half portion

for self residence. ¼ of scooter expenses is related to his personal use. Outstanding

operation fees was Rs. 6,000.

Compute his taxable Income for the Assessment year 2015-16. He paid life insurance

premium Rs. 8,600.

Jh jtuhdkar ’kekZ ,d fpfdRld gSa] mudk izkfIr Hkqxrku [kkrk fuEu izdkj Fkk&

:- :-

’ks"k y-x- [1&4&2014] 8]000 uxjikfydk dj pqdk;k 3]000

nokb;ksa ds foØ; ls izkIr 48]000 fdjk;k Hkqxrku 6]000

ijke’kZ ’kqYd 1]26]000 osru pqdk;k 18]000

vkWijs’ku ’kqYd 58]000 nokbZ;k¡ 6]500

edku lEifÙk ls fdjk;k 36]000 LdwVj Ø; fd;k 22]500

jksfx;ksa ls migkj 5]000 LdwVj O;; 2]000

?kjsyw O;; 1]48]000

’kks"k vks- ys- [31&3&2015] 75]000

2]81]000 2]81]000

fdjk;k ,sls Hkou dk pqdk;k x;k gS] ftldk vk/kk Hkkx og viuh fMLisUljh ds fy, ,oa

vk/kk Hkkx Lo;a ds fuokl ds fy, mi;ksx djrk gSA LdwVj O;; dk 1@4 Hkkx futh mi;ksx

ls lEcfU/kr gSA ejhtksa ls vkWijs’ku Qhl&6]000 #i;s ysuk ckdh gSA

dj fu/kkZj.k o"kZ 2015&16 ds fy, mudh dj;ksX; vk; Kkr dhft,A mUgksaus viuh thou

chek izhfe;e 8]600 #i;s pqdkbZ gSA

Q.No. 11. Mr. Manish Rai is an employee of a company. He would receive the following during

the financial years 2015-16:

Rs.

Basic Pay [Annual] 1,50,000

Dearness Pay [P.M.] 2,000

Commission 10,000

Bonus 5,000

Contribution to Recognized Provident Fund [R.P.F.] by the Manish Rs. 1,000 p.m. and

also equal contribution is made by his employer. He has paid life insurance premium of

Rs. 5,000 on the policy of his son. Donation to National Defense Fund Rs. 3,000.

Compute his income from salary liable to deduction of tax at source and the amount of

tax to be deducted at source.

Jh euh"k jkW; ,d dEiuh ds deZpkjh gSaA foÙkh; o"kZ 2015&16 esa mUgksaus fuEukafdr vk; izkIr

dh&

#i;s

ewy osru 1]50]000

eg¡xkbZ osru izfrekg 2]000

deh’ku 10]000

cksul 5]000

10

euh"k izekf.kr Hkfo"; fuf/k [kkrs esa 1]000 :- izfrekg va’knku djrs gSa vkSj mlds fu;ksDrk

}kjk Hkh bruk gh va’knku fd;k tkrk gS mUgksaus vius iq= dh thou chek&ikWfylh ij 5 ]000

:- dk Hkqxrku fd;kA jk"Vªh; lqj{kk dks"k esa nku dh xbZ jkf’k 3]000 :-

vki muds osru ij ns; dj dh x.kuk dhft, rFkk mn~~xe LFkku ij dkVs x, dj dh jkf’k

Hkh crkb;sA

OR

Discuss the important provisions of Income Tax Act with regarding to penalties. Under

what circumstances can the Commissioner of Income Tax reduce or waive penalties?

Discuss.

vk;dj ds lEcU/k esa vk;dj vf/kfu;e ds izeq[k izko/kkuksa dh O;k[;k dhft,A fdu n’kkvksa esa

vk;dj dfe’uj vFkZn.M de vFkok ekQ dj ldrk gS\ foospuk dhft,A

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

1


Security Analysis & Portfolio Mgt. Subject Code: BCOMH-508


M.Marks : 10

Section A


Attempt all questions. Each question carries 1/2 marks. Use the symbol () in the box for marking the

correct answer.

lHkh iz’u vfuok;Z gSA izR;sd iz’u gsrq 1@2 vad fu/kkZfjr gSA 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. Which one of the following is a characteristic of Investment?

fuEufyf[kr esa ls dkSu&lh ,d fofu;ksx dh fo’ks"krk gS\

a) Return b) Liquidity

izR;k; rjyrk

c) Tax Benefit d) All of these

dj jkgr mijksä esa ls lHkh

2. Which one of the following is a form of Investment?

fuEufyf[kr esa ls dkSu&lk fofu;ksx dk ,d :i gS\

a) Economic Investment b) Ordinary Investment

vkfFkZd fofu;ksx lk/kkj.k fofu;ksx

c) Financial Investment d) All of these

foÙkh; fofu;ksx mijksä esa ls lHkh

3. Investment in purchase of a house is:

edku ds Ø; esa fd;k x;k fuos’k gS%

a) Financial Investment b) Economic Investment

foÙkh; fofu;ksx vkfFkZd fofu;ksx

c) Non-Financial Investment d) None of these

xSj&foÙkh; fofu;ksx mijksä esa ls dksbZ ugha

4. Scope of portfolio management is:

iksVZQksfy;ks izcU/ku dk {ks= gS%

a) Portfolio analysis b) Portfolio construction

iksVZQksfy;ks fo’ys"k.k iksVZQksfy;ks fuekZ.k

c) Portfolio review d) All of these

iksVZQksfy;ks leh{kk mijksä esa ls lHkh


Roll No.

Enrollment No.

2

5. Which one of the following is an Investor?

fuEufyf[kr esa ls dkSu ,d fuos’kd gS\

a) Any Person b) Any Institution

dksbZ O;fä dksbZ laLFkk

c) Trust d) All of these

VªLV mijksä esa ls lHkh

6. Bonds are of following types:

ckW.M~~l fuEu izdkj ds gksrs gSa%

a) Zero Interest Bonds b) Irredeemable Bonds

fcuk C;kt okys ckW.M~~l v’kks/kuh; ckW.M~~l

c) Convertible Bonds d) None of these

ifjorZuh; ckW.M~~l mijksä essa ls dksbZ ugha

7. Which of the following is a kind of preference shares?

fuEufyf[kr esa ls dkSu&lk iwokZf/kdkjh va’kksa dk ,d izdkj gS\ a) Redeemable b) Irredeemable

’kks/kuh; v’kks/kuh;

c) Cumulative d) All of these

lap;h mijksä esa ls lHkh

8. Portfolio Analysis is:

iksVZQksfy;ks fo’ys"k.k gS%

a) Analysis of securities b) Science and Art

izfrHkwfr;ksa dk fo’ys"k.k dyk o foKku


nksuksa (a) vkSj (b) mijksä essa ls dksbZ ugha

9. Diversification reduces:

fofo/khdj.k }kjk de gksrh gS%

a) Interest rate risk b) Market risks

C;kt&nj&tksf[ke foif.k tksf[kesa

c) Unique risks d) Inflation risks

fof’k"V tksf[kesa eqnzkLQhfr&tksf[kesa

10. Risk in purchase of two stocks will be eliminated, when correlation:

nks izfrHkwfr;ksa ds Ø; esa tksf[ke lekIr gks tk;sxh ;fn lg&lEcU/k%

a) r = + 0.2 b) r = -1

r = + 0.2 r = -1

c) r = 0 d) r = 1

r = 0 r = 1

11. Which of the following is a factor affecting distributable earnings?

fuEufyf[kr esa ls dkSu&lk forj.k ;ksX; ykHk dks izHkkfor djus okyk rRo gS\

a) Sales b) Industry demand

foØ; m|ksx dh ekax

c) Industry supply d) All of these

m|ksx dh iwfrZ mijksä esa ls lHkh

3

12. Which of the following is related to economy analysis?

fuEufyf[kr esa ls dkSu&lh vFkZO;oLFkk fo’ys"k.k ls lEcfU/kr gS\ a) Restricted policy b) Rate of interest

izfrcU/kd uhfr;ka C;kt nj

c) Foreign Debts d) All of these

fons’kh _.k mijksä esa ls lHkh

13. Which is not the function of Stock Exchange?

dkSu&lk LVkWd ,Dlpsat dk dk;Z ugha gS\

a) Liquidity to securities b) Insider trading

izfrHkwfr;ksa dks rjyrk bulkbMj VsªfMax

c) Transferring ownership d) Forward Trading

LokfeRo dk gLrkUrj.k QkjoMZ VsªfMax

14. The first organized Stock Exchange in Mumbai was setup in-

eqEcbZ esa igyk laxfBr LVkWd ,Dlpsat LFkkfir fd;k x;k%

a) 1875 b) 1885

lu~~ 1875 esa lu~~ 1885 esa

c) 1895 d) 1975

lu~~ 1895 esa lu~~ 1975 esa

15. National Stock Exchange was setup in-

jk"Vªh; LVkWd ,Dlpsat dh LFkkiuk fdl lu~~ esa gqbZ Fkh%

a) 1990 b) 1993

lu~~ 1990 esa lu~~ 1993 esa

c) 1999 d) 2000

lu~~ 1999 esa lu~~ 2000 esa

16. The SEBI Act was enacted in-

lsch vf/kfu;e ykxw gqvk%

a) 1992 b) 1999

lu~~ 1992 esa lu~~ 1999 esa

c) 2002 d) 2006

lu~~ 2002 esa lu~~ 2006 esa

17. Which one of the following is a form of Financial Institutions?

fuEufyf[kr esa ls dkSu&lh ,d foÙkh; laLFkku gS\

a) Commercial Banks b) State Bank of India

okf.kfT;d cSad Hkkjrh; LVsV cSad

c) Development Bank d) All of these

fodkl cSad mijksä esa ls lHkh

18. Industrial Finance Corporation of India was established in-

Hkkjrh; vkS|ksfxd foÙk fuxe dh LFkkiuk dh x;h&

a) 1948 b) 1958

lu~~ 1948 esa lu~~ 1958 esa

c) 1968 d) 1978

lu~~ 1968 esa lu~~ 1978 esa

4

19. Bank of Rajasthan was merged in-

cSad vkWQ jktLFkku dk foy; fd;k x;k&

a) ICICI Bank b) S.B.I

vkbZlhvkbZlhvkbZ esa ,l-ch-vkbZ- esa

c) R.B.I d) IFCI

vkj-ch-vkbZ- esa vkbZ,QlhvkbZ esa

20. Which of the following is capital market intermediary?

fuEufyf[kr esa ls dkSu&lh iwath cktkj dh e/;LFk gS\

a) Merchant Banker b) Underwriters

epsZ.V cSadj vfHkxksid


nksuksa (a) vkSj (b) mijksä essa ls dksbZ ugha

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

1


Security Analysis & Portfolio Mgt. Subject Code: BCOMH-508

Paper Code: SRS-524 Time : 2 Hrs.40 Mts.

M.Marks : 60

Section B


( )


lHkh iz’uksa ds mRrj nsaA lHkh i z’uksa ds fy;s 4 vad fu/kkZfjr gSA

Q.No. 2. What do you understand by Investment?

fuos’k ¼fofu;ksx½ ls vki D;k le>rs gSa\

OR

What is the meaning of Portfolio Management?

^iksVZQksfy;ks izcU/ku* dk D;k rkRi;Z gSA

Q.No. 3. What is the difference between Equity Shares and Preference Shares?

lerk va’kksa ,oa iwokZf/kdkjh va’kksa esa D;k vUrj gS\

OR

What is the meaning of Risk?

tksf[ke dk D;k rkRi;Z gS\

Q.No. 4. Write a short note on ‘Portfolio Risk.’

^iksVZQksfy;ks tksf[ke* fo"k; ij ,d laf{kIr fVIi.kh dhft;sA

OR

What are the limitations of Markowitz model?

ekdksZfot izfreku dh D;k lhek,¡ gSa\

Q.No. 5. What is ‘Stock Exchange?’

^LdU/k fofue; foif.k* D;k gS\

OR

What are the weaknesses of Indian Stock Exchange?

Hkkjrh; LdU/k fofu;e foif.k dh D;k detksfj;k¡ gSa\

Q.No. 6. What is Financial Institution?

foÙkh; laLFkku D;k gS\

OR

Explain the shortcomings of Development Financial Institutions.

fodkl foÙkh; laLFkkvksa dh dfe;k¡ crkb,A

Roll No.

2

Section C


( )



Q.No. 7. What are the objectives of Investment? Explain the factors affecting investment.

fofu;ksx ds D;k mís’; gSa\ fofu;ksx dks izHkkfor djus okys ?kVdksa dks le>kb,A OR

What do you mean by portfolio manager? What is the registration procedure with

SEBI?

iksVZQksfy;ks izcU/kd ls vki D;k le>rs gSa\ mlds lsch ls iath;u lEcU/kh izko/kkuksa dk o.kZu

dhft;sA

Q.No. 8. State the kinds of Risks. How would you minimize the various Risk exposure?

Tksf[keksa ds izdkj crkb,A fofHkUu izdkj dh tksf[keksa ds izHkko dks vki dSls de djsaxs\

OR

What do you mean by portfolio making? How an optimum portfolio be made?

iksVZQksfy;ks fuekZ.k ls vkidk D;k vk’k; gS\ vuqdwyre~ iksVZQksfy;ks dh jpuk dSls gksrh gS\

Q.No. 9. Describe ‘Markowitz’s portfolio model.

*Ekkjdksfot* iksVZQksfy;ks izfreku dh O;k[;k dhft;sA

OR

What do you mean by Fundamental Analysis Method? Describe its analysis procedure.

vk/kkjHkwr fo’ys"k.k i)fr ls vki D;k le>rs gSa\ bldh fo’ys"k.k izfØ;k dh O;k[;k dhft;sA

Q.No. 10. What are the various functions of Stock Exchange? Explain the role of stock exchange

in financial development.

LdU/k fofue; foif.k ds fofo/k dk;Z D;k gSa\ foÙkh; fodkl esa LdU/k fofue; foif.k dh

Hkwfedk le>kb;sA

OR

What are the functions of SEBI? Discuss its achievements.

lsch ds D;k dk;Z gSa\ bldh miyfC/k;ksa dks le>kb;sA

Q.No. 11. Explain the following as a Financial Institution:

a) Industrial Finance Corporation of India.

b) State Bank of India.

fuEufyf[kr dks ,d foÙkh; laLFkku ds :i esa le>kb;s%

a) Hkkjrh; vkS|ksfxd foÙk fuxe

b) Hkkjrh; LVsV cSad

OR

Discuss the following as a Financial Institution:

a) Life Insurance Corporation of India.

b) The Export-Import Bank.

fuEufyf[kr dh ,d foÙkh; laLFkku ds :i esa ppkZ dhft;s%

a) Hkkjrh; thou chek fuxe

b) Hkkjrh; fu;kZr&vk;kr cSad

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

1


Subject Code: FC-101

Paper Code: SRS-525

Time : 20 Minutes

M.Marks : 10

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. lgh mÙkj pqfu,&

1- ^^tUe ls lHkh O;fä’kwnz gksrs gS** ;g dgk x;k gS&

(a) _Xosn esa (b) czkEg.k xzaFk esa

(c) euqLefr esa (d) ukVdksa esa

2- vkJe dk vFkZ gS&

(a) Js.kh (b) voLFkk

(c) O;olk; (d) O;oLFkk

3- ikjlh /keZ ds laLFkkid gSa&

(a) bZlk (b) ewlk

(c) tjFkqL= (d) vczkge

4- jke pfjr ekul ds jpf;rk gSa&

(a) lwjnkl (b) okYehfd

(c) rqylhnkl (d) dchj nkl

5- fgUnw /keZ dks ,d fodkloknh psruk ekuk tkrk gS&

(a) pkokZd /keZ dks (b) fl[k /keZ dks

(c) ckS) /keZ dks (d) tSu /keZ dks

6- fof’k"Vk}Sr n’kZu ds izorZd ekus tkrs gS&

(a) ’kadjkpk;Z (b) e/okpk;Z

(c) jkekuqtkpk;Z (d) oYyHkkpk;Z

Roll No.

Enrollment No.


2

7- izkphu Hkkjr esa uhfr ’kCn dk iz;ksx fdl ’kkL= ds fy, gksrk Fkk&

(a) vFkZ ’kkL= (b) /keZ ’kkL=

(c) lSU;uhfr ’kkL= (d) jktuhfr ’kkL=

8- vkpk;Z jkepUnz ’kqDy tkus tkrs gSa&

(a) fgUnh ds dgkuhdkj ds :i esa (b) fgUnh ds leh{kd ds :i esa

(c) fgUnh ds ukVddkj ds :i esa (d) fgUnh ds dfo ds :i esa

9- tcyiqj ls fudyus okys v[kckj deZohj ds laiknd Fks&

(a) ek[ku yky prqosZnh (b) fl;kjke ’kj.k xqIr

(c) cky d``".k ’kekZ ^^uohu** (d) ek/ko jko lizs

10- lekpkj i=ksa dks viuh Lora=rk dk;e j[kus esa lg;ksx nsus dk dke djrh gS&

(a) lekpkj lsok (b) Hkkjrh; izsl ifj"kn~

(c) lwpuk ,oa tulaidZ funZs’kky; (d) dsUnz ljdkj

11- vkdk’kok.kh ds ,d yksdfiz; dk;ZØe *gok egy* esa izlkj.k gksrk gS&

(a) fQYeh xhrksa dk (b) ’kkL=h; laxhr dk

(c) lekpkjksa dk (d) ukVdksa dk

12- Hkkjr esa jsfM;ks ds izFke izlkj.k dh frfFk gS&

(a) 4 uoEcj 1920 (b) 18 vxLr 1942

(c) 24 fnlEcj 1923 (d) 23 tqykbZ 1927

13- fgUnh Hkk"kk ns’k okfl;ksa dh tqcku ij vk xbZ gS&

(a) fgUnh lkfgR; ds dkj.k (b) nwjn’kZu ds dkj.k

(c) [ksyksa ds dkj.k (d) vkilh ckrphr ds dkj.k

14- Hkkjr dh igyh xfr’khy fQYe cukbZ gS&

(a) Y;qfe;kjs ca/kqvksa us (b) ns’k ca/kq us

(c) vackuh ca/kqvksa us (d) VkVk lewg us

15- vk/kqfud lkt&lTtk ls iq"V jaxeap dks dgrs gS&

(a) o`=kdkj jaxeap (b) vaMkdkj jaxeap

(c) fp=ca/kh; jaxeap (d) ;kaf=dh eap

3

16- laxhr dh */kekj* ’kSyh dh fo"k;&oLrq dk lacU/k gksrk gS&

(a) o"kkZ ls (b) olar ls

(c) ’kksd ls (d) gksyh ls

17- LFkkiR; dyk ls rkRi;Z gS&

(a) fp= fuekZ.k (b) ewfrZ fuekZ.k

(c) Hkou fuekZ.k (d) crZu fuekZ.k

18- *e.k&ik=* vFkkZr~&

(a) feêh dk crZu (b) izLrj dyk

(c) ?kkrq cukuk (d) vkHkw"k.k

19- ,d ls vf/kd O;fä;ksa ds e/; ijLij vkWu ykbZu laokn dks dgk tkrk gS&

(a) usV ehfVax (b) pSfVax

(c) usV lfQZax (d) baVjusV fjyS&pSV

20- lalkj esa gksus okys lkekftd ifjorZuksa esa egRoiw.kZ Hkwfedk jgrh gS&

(a) ifjorZu dh (b) lkfgR; dh

(c) fp=dyk dh (d) laxhr dh

1

B.Com (Hons.)Fifth Semester Examination (Year 2015)

Subject Code: FC-101

Paper Code: SRS-525 Time : 2 Hrs. 40 Mts.

M.Marks : 60


Q.No.2. ^lwpuk Økafr ,oa oSf’od psruk* ij laf{kIr fVIi.kh fyf[k,A

OR

laLdkj dk vFkZ Li"V djrs gq, lksyg laLdkjksa ds uke fyf[k,A

Q.No.3. fl[k /keZ vFkok ikjlh /keZ dh fo’ks"krk,¡ crkb,A

OR

oSHkkf"kd n’kZu dh fo’ks"krk,¡ fyf[k,A

Q.No.4. fdUgha nks if=dkvksa ij laf{kIr fVIi.kh fyf[k,&

1- lkIrkfgd gfjtu 2- dsljh

3- ver cktkj 4- fcgkj ca/kq

OR

Hkkjrh; fp=dyk dh fo’ks"krkvksa dks la{ksi esa fyf[k,A

Q.No.5. Hkkjr ds lqizfl) laxhrdkjkssa ds ckjs esa crkb,A

OR

^fgUnqLrkuh ’kSyh* dh xk;dh dh fo’ks"krk,¡ fyf[k,A

Q.No.6. le>kb, fd eksckby vfHk’kki Hkh gSA

OR

dEI;wVj dh ihf<+;ksa ds ckjs esa la{ksi esa le>kb,A

Roll No.

2

lHkh iz’u vfuok;Z gSaA izR;sd iz’u ds fy;s 8 vad fu/kkZfjr gSA

Q.No.7. fl) dhft, dh ^lekt ekuoh; lacU/kksa dk ,d leqPp; gS*A

OR

ns’k vkSj lekt dks cnyus esa lkfgR;dkj dh Hkwfedk dks foLrkj ls le>kb,A

Q.No.8. oSfnd /keZ ds ifjis{; esa ehekalk dh leh{kk dhft,A

OR

fgUnh lkfgR; ds dky foHkktu ij ,d fuca/k fyf[k,A

Q.No.9. i=dkfjrk ds bfrgkl dks le>kb,A

OR

izlkj Hkkjrh dh dk;Z iz.kkyh ,oa mlds mís’;ksa dks Li"V dhft,A

Q.No.10. jaxeap ds rRoksa dh leh{kk dhft,A

OR

Hkkjrh; LFkkiR; ,oa okLrqdyk ij vius rdZiw.kZ fopkj O;Dr dhft, A

Q.No.11. ea= dgkuh dh ukf;dk e`.kkfyuh ds pfj= dh fo’ks"krk,¡ crkb,A

OR

fuEufyf[kr iafDr;ksa dk vFkZ Li"V dhft,A

uhykEcj ifj/kku gfjr rV ij lqUnj gS]

lw;Z&pUnz ;qx eqdqV] es[kyk jRukdkj gS]

ufn;k¡ izse izokg] Qwy rkjs e.Mu gSa]

cUnhtu [kx&o`Un] ’ks"kQu flagklu gSa]

djrs vfHk"ksd i;ksn gSa] cfygkjh bl os"k dhA

gs ekr`Hkwfe] rw lR; gh lxq.k ewfrZ losZ’k dhA

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

1


Basic Computer Information Technology Subject Code: FC-103


M.Marks : 05

Section A


Attempt all questions. Each question carries 1/2 marks. 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 gSA lgh mRrj gsrq fn;s x;s ckDl esa () fpUg dk iz;ksx djsaA


lgh mÙkj pqfu,&

1. Which is measurement unit of speed of main frame Computer?

fuEu esa ls dkSu esuÝse dEI;wVj ds xfr ekius dh bdkbZ gS\

a) FLOWS b) TEPS

¶Wykt VhbZih,l

c) MIPS d) BPS

,evkbZih,l chih,l

2. Which of the following was first electro mechanical calculator?

dkSu lk igyk bysDVªksesdsfudy dsydwysVj gS\

a) MARK-I b) ENIAC

ekdZ&ou ,fud

c) Pascaline d) Difference Engine

isldsyhu fMÝsUl baftu

3. A Computer consists of-

dEI;wVj fdldk la;qX; gS&

a) CPU b) Memory Unit

lhih;w eseksjh ;wfuV

c) I/O Devices d) All of these

vkbZ@vks fMokbl mijksä lHkh

4. Which is the Computer Memory that does not forget?

dEI;wVj ds fdl eseksjh dks QkjxsV ugha fd;k tk ldrk gS\

a) RAM b) ROM

jse jkse

c) PROM d) All of these

ihjkse mijksä lHkh


Roll No.

Enrollment No.

2

5. Who has developed the Mouse?

fdlus ekWml dh [kkst fd;k Fkk\

a) Dr. Hermam Hollerith b) Howard H. Aiken

MkW- gjeu gkWysfjFk gkWoMZ ,p- ,dsu

c) Doug Engelbart d) George Boole

Mx ,tsaycVZ tktZ cwy

6. Point out the odd item amongst the following:-

dkSu fuEu esa ls fHkUu gS\

a) Computer Mouse b) Printers

dEI;wVj ekÅl fizUVj

c) Light Pen d) Scanners

ykbV isu Ldsuj

7. Storage capacity of 3.5” size of Floppy Disk is-

(3.5”) ¶ykih fMLd dh laxzg {kerk gS&

a) 360 KB b) 1.2 MB

360 dsch 1-2 ,ech

c) 1.44 MB d) 1024 KB

1-44 ,ech 1024 dsch

8. A common version of the Optical Disk is-

vkWfIVdy fMLd dk dkWeu otZu gS&

a) CD-RAM b) CD-ROM

lhMh&jse lhMh&jkse

c) CD-PROM d) None of these

lhMh&ihjkse mijksä esa ls dksbZ ugha

9. Who provides services to computer users?

dEI;wVj ;wtj dh lsok,¡ dkSu iznku djrk gS\

a) Operating System b) Language Translators

vkWijsfVax flLVe ysXost VªkUlysVj

c) Utility Programs d) None of these

;wfVfyVh izksxzke mijksä esa ls dksbZ ugha

10. Find out odd one:-

fuEu esa ls vyx dks pqfu;sA

a) REN b) PRINT

jsu fizUV

c) VOL d) PATH

okWy ikFk

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

1


Basic Computer Information Technology Subject Code: FC-103

Paper Code: SRS-526

Time : 2 Hrs.40 Mts.

M.Marks : 15

Section B


( )

Attempt all questions. Each question carries 1 mark.


Q.No.2. Write features of third Generation of Computer.

rrh; tujs’ku ds dEI;wVj dh fo’ks"krk,¡ fyf[k,A

OR

Write the characteristics of Workstation.

odZLVs’ku ds xq.kksa dks fyf[k,A

Q.No.3. What is ALU? Write its task.

ALU D;k gS\ buds dk;Z dks fyf[k,A

OR

Find out the functions of input unit of computer.

dEI;wVj ds izos’k bdkbZ ds dk;Z dks crkb;sA

Q.No.4. Write a short note on Light Pen.

ykbV&isu ij ,d laf{kIr uksV fyf[k;sA

OR

Explain the importance of Speakers.

LihdlZ ds egRo dks le>kb;sA

Q.No.5. Write the limitations of Magnetic Tape.

eSxusfVd Vsi ds fyfeVs’ku fyf[k;sA

OR

What is DVD? How it is better than CD?

DVD D;k gS\ ;g CD ls vPNk D;ksa gS\

Q.No.6. Write function of an Operating System.

vkWijsfVax flLVe ds QaD’ku fyf[k,A

OR

What are DIR and FILE? Give Suitable example.

DIR ,oa FILE D;k gS\ mnkgj.k nhft,A

Roll No.

2

Section C


( ) Attempt all questions. Each question carries 2 marks.


Q.No.7. Discuss any four Capabilities of Computer

dEI;wVj ds dksbZ pkj dsisfcfyfVl dk o.kZu djksA

OR

Differentiate between IBM-PC and Pentium-PC.

IBM-PC vkSj Pentium-PC ds chp varj crkb;sA

Q.No.8. Differentiate between RAM and ROM.

RAM vkSj ROM ds e/; varj nhft,A

OR

Draw block diagram of Computer System.

dEI;wVj ds CykWd Mk;xzke cukb;sA

Q.No.9. What are Scanners? Discuss any two Scanners.

LdSulZ D;k gS\ dksbZ nks LdSulZ dk o.kZu djsA

OR

Differentiate between Inkjet and Laser Printers.

badtsV ,oa ystj fizaVlZ esa varj crkb;sA

Q.No.10. Distinguish Primary Vs Secondary Storage.

izkFkfed ,oa f}rh;d LVksjst esa rqyuk dhft;sA

OR

Explain advantage and drawback of Floppy Disk.

¶ykih fMLd ds vPNkbZ ,oa detksjh le>kb;sA

Q.No.11. Differentiate between DOS and Windows Operating System.

Mkl ,oa foUMksal vkWijsfVax flLVe esa varj nhft,A

OR

Explain TREE and BACK UP Commands of DOS.

DOS ds TREE ,oa BACK UP dekaMl dks le>kb;sA

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

section a invigilator’s (objective type questions) opening stock 2,50,000 by sales 24,00,000 to...

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