SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM.)
SEMESTER
III
COURSE CODE & NAME
DCM 2104 BUSINESS STATISTICS
Assignment Set – 1
Q1. Discuss briefly primary and secondary data. Mention the methods of collecting
primary data and secondary data. (4 + 6 Marks)
Ans 1.
Primary Data
Primary data refers to data that is collected firsthand by the researcher for a specific purpose.
It is original and raw data that has not been previously published or processed. This type of
data is collected directly from the source through various methods such as surveys, interviews,
observations, or experiments.
Primary data is highly reliable and relevant because it is collected with a specific research
objective in mind. However, collecting primary data can be time-consuming and costly. It is
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Q2. From the following data, compute the values of:
a) Upper and lower quartiles
b) Median
Marks
No. of Students
Marks
No. of Students
0–10
11
50–60
33
10–20
18
60–70
22
20–30
25
70–80
15
30–40
28
80–90
12
40–50
30
90–100
10
(5 + 5 Marks)
Ans 2.
Given Data (Grouped Frequency Table)
Marks (Class Interval)
Frequency (f)
0 – 10
11
10 – 20
18
20 – 30
25
30 – 40
28
40 – 50
30
50 – 60
33
60 – 70
22
70 – 80
15
80 – 90
12
90 – 100
10
Total (N)
204
Calculate Cumulative Frequency (CF):
Class Interval
f
Cumulative Frequency (CF)
Q3. Explain the index number with its types. (5 + 5 Marks)
Ans 3.
Meaning of Index Number
an index number is a statistical tool used to measure changes in the level of a phenomenon over
time, location, or group. It expresses the relative change of variables like prices, quantities, or
values compared to a base period. The base period is usually given an index value of 100, and
subsequent values indicate the percentage increase or decrease from the base.
Index numbers are widely used in economics and business to track inflation, cost of living,
Assignment Set – 2
Q4. Explain time series with four types or elements of variation. (4 + 6 Marks)
Ans 4.
Meaning of Time Series
time series refers to a sequence of data points recorded at regular intervals over time. It helps
in analyzing how a variable changes over time and in forecasting future values based on
historical trends. Time series is widely used in fields like economics, business forecasting, and
social sciences.
Each observation in a time series is affected by multiple factors, and the goal is to identify
patterns or trends within the data to make informed decisions. Time series data may be recorded
Q5. What do you mean by Hypothesis and Hypothesis testing? State differences between
type I and II errors. (5 + 5 Marks)
Ans 5.
Hypothesis – Meaning
a hypothesis is a tentative assumption or a statement made about a population parameter which
is tested using statistical methods. It provides a basis for drawing conclusions from sample data
and is used in decision-making under uncertainty. Hypotheses are usually framed in pairs:
Null Hypothesis (H₀): This states that there is no significant difference or effect. It
Q6. Elaborate chi-square test and its significance in statistical analysis. (5 + 5 Marks)
Ans 6.
Chi-Square Test – Meaning
The chi-square (χ²) test is a non-parametric statistical tool used to determine whether there is a
significant association between two categorical variables or whether the observed distribution
of frequencies differs from the expected distribution. It is used when data is in the form of
counts or frequencies.
There are two main types of chi-square tests:
Chi-Square Test of Independence: To test if two variables are independent (e.g.,
gender vs. product preference).
SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM)
SEMESTER
III
COURSE CODE & NAME
DCM2101 BUSINESS COMMUNICATION
Set – 1
Q1. Why is effective communication considered the foundation of a successful
workplace? 10
Ans 1.
Introduction to Workplace Communication
Effective communication refers to the clear, concise, and purposeful exchange of information
between individuals or groups within an organization. It forms the basis for all professional
interactions and is vital for building trust, understanding, collaboration, and organizational
growth.
Facilitates Clarity and Reduces Misunderstanding
it ensures that messages are accurately conveyed and interpreted, minimizing errors and
confusion. In the absence of clear communication, tasks may be misinterpreted, leading to
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Q2. Briefly explain the main types of communication and how are they classified? 5+5
Ans 2.
Types of Communication
Communication in a business environment takes various forms, depending on the mode,
direction, and purpose of the interaction. The four main types of communication are verbal,
non-verbal, written, and visual.
Verbal Communication it involves the use of spoken words and is the most direct form of
communication. It includes face-to-face conversations, meetings, telephone calls, and video
Q3. Elaborate Internal business communication. Why is it essential for success in a
professional environment? 5+5
Ans 3.
Internal Business Communication
Internal business communication refers to the exchange of information, ideas, and messages
within an organization. It includes all formal and informal communication that takes place
between employees, teams, departments, and management. The goal is to ensure alignment,
cooperation, and transparency across all levels of the organization.
Internal communication can occur through various channels such as emails, memos, internal
Set – 2
Q4. Describe the process involved in planning and conducting an effective meeting.
Ans 4.
Introduction to Meeting Planning
Meetings are an essential part of business communication, used for discussing ideas, solving
problems, reviewing progress, or making decisions. However, without proper planning and
execution, meetings can become time-consuming and unproductive. A structured process
ensures that meetings are goal-oriented and efficient.
Step 1: Define the Purpose and Objectives
it is important to clearly define why the meeting is being held and what it aims to achieve.
Q5. What are the key elements of an effective oral business presentation? 10
Ans 5.
Introduction to Oral Business Presentations
An oral business presentation is a formal way of communicating ideas, strategies, or data to
an audience, usually in professional settings such as meetings, conferences, or client pitches.
An effective presentation must not only convey information clearly but also engage and
persuade the audience.
Clarity of Purpose
it is essential to define the objective of the presentation before preparing it. Whether it is to
Q6. What are the different types of reading and how do they serve different purposes?
5+5
Ans 6.
Types of Reading
Reading is a core component of communication that serves multiple purposes—academic,
professional, and personal. The main types of reading are skimming, scanning, intensive
reading, extensive reading, and critical reading.
Skimming
It involves reading quickly to get a general overview of the content. This is useful when
SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM.)
SEMESTER
III
COURSE CODE & NAME
DCM2102 FINANCIAL MANAGEMENT
Assignment Set – 1
Q1. An investor deposits Rs 1000 in a bank account for 5 years at 8 per cent interest. Find
out the amount which he will have in his account if interest is compounded
(a) annually
(b) semi-annually
(c) quarterly
(d) monthly 2.5+2.5+ 2.5+2.5
Ans 1.
Compound Interest Formula:
A = P 1 +
r
n
Where:
A = Final amount (maturity value)
P = Principal (initial deposit) = ₹1000
r = Annual interest rate (decimal) = 8% = 0.08
t = Time (in years) = 5
n = Number of times interest is compounded per year (annually = 1, semi-annually = 2,
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Q2. Calculate the cost of equity for X Ltd, which issued Rs 100 equity shares at a 10%
premium. The expected dividend at year-end is 15%, growing annually at 8%. Also, find
the cost of equity if dividends is constant. 5+5
Ans 2.
Given:
Face value of equity share = ₹100
Issued at 10% premium ⇒ Issue price = ₹100 + ₹10 = ₹110
Expected dividend = 15% of face value = ₹15
Growth rate (g) = 8% per annum
(a) When Dividend is Growing – Gordon Growth Model
D
Cost of Equity (Ke) =
+ g
P
Where:
Q3. ABC Ltd is investing in a project with an initial investment of $250,000 that is
expected to produce $60,000 annually for the next 6 years. The discount rate is 10%.
Evaluate the viability of this project by using the following methods:
1. Net Present value (NPV) Method
2. Pay Back Period Method (Standard payback is 5 year)
5+5
Ans 3.
Given:
Initial Investment = $250,000
Annual Cash Inflows = $60,000
Time = 6 years
Discount Rate = 10%
Standard Payback = 5 years
1. Net Present Value (NPV) Method
Assignment Set – 2
Q4. Discuss various short-term and long-term sources of finance for firm. 10
Ans 4.
Finance is the lifeblood of any business. Companies need funds for both day-to-day operations
and long-term investments. These funds are broadly classified into short-term and long-term
sources based on the duration and nature of financial requirements.
1. Short-Term Sources of Finance
Short-term finance is typically required for a period of less than one year. It is used to manage
Q5. For ABC Ltd Company, which earns Rs 10 per share, capitalized at 10%, and has
20% return on investment:
a) Calculate the share price at a 20% dividend payout ratio using Walter’s model.
b) Determine if this is the optimal payout ratio per Walter’s theory. 5+5
Ans 5.
Given:
Earnings per share (E) = ₹10
Capitalization rate (Ke) = 10% = 0.10
Return on investment (r) = 20% = 0.20
Dividend payout ratio = 20% ⇒ Dividend per share (D) = 20% of ₹10 = ₹2
(a) Share Price using Walter’s Model
Walter’s Formula:
r
D +
E − D
Ke
P =
Ke
Where:
P = Price of the share
Q6. What are the objectives of inventory management? Discuss various Inventory
Management Techniques. 5+5
Ans 6.
Inventory management refers to the process of ordering, storing, and controlling a company’s
inventory—whether it’s raw materials, work-in-progress, or finished goods. The main
objectives are:
1. Ensure Uninterrupted Production
Maintain sufficient inventory of raw materials and components to avoid halts in the production
SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM)
SEMESTER
III
COURSE CODE & NAME DCM2103 COST ACCOUNTING
Set – 1
Q1. a). Write down five differences between Financial Accounting and Cost Accounting.
b). Briefly explain the following:
I. Job Costing
II. Contract Costing
III. Operating Costing
IV. Process Costing
V. Unit or Single Output Costing
Ans 1.
Q1 (a). Five Differences Between Financial Accounting and Cost Accounting
Basis of DifferenceFinancial Accounting
Cost Accounting
Objective
To record and report overall financial
performance to external parties
To determine, control, and analyze costs
for internal decision-making
Users
Mainly external users like shareholders,
tax authorities, regulators
Mainly internal users like management
and cost controllers
Reporting FormatGoverned by statutory rules and
standards like GAAP/IFRS
No specific format; depends on
organizational needs
Time Orientation Historical in nature – reports are
prepared after the transactions
Focuses on present and future cost
planning and control
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Q2. Prepare the store ledger using the information below by following the first-in-first-out
(FIFO) method. Show the issue price of each material.
Date
Receipts
Issues
Quantity (Kg.) Rate (Rs.)
Date
Quantity (Kg.)
3.2.2025
1,000
1.00
4.2.2025
500
5.2.2025
4,000
1.40
7.2.2025
3,000
10.2.2025
3,000
1.50
15.2.2025
2,000
20.2.2025
2,000
1.80
25.2.2025
3,000
Ans 2.
FIFO Method in Cost Accounting
The First-In-First-Out (FIFO) method is a widely used inventory valuation technique in cost
accounting. Under this method, it is assumed that the oldest inventory items are issued or
sold first, and the remaining inventory consists of the most recently purchased goods. This
approach reflects the natural flow of inventory in many businesses, especially those dealing
with perishable or time-sensitive items.
FIFO is particularly effective when inventory prices are rising. It ensures that cost of goods
Q3. Find the wages of workers under the Halsey Plan and the Rowen Plan with the
information given below:
Standard output in 10 hours: 120 units
Actual output in 10 hours: 132 units
Wage Rate: Rs. 15 per hour
Ans 3.
Incentive plans like the Halsey and Rowen systems are used to reward workers for completing
tasks in less time than the standard time. These plans offer a base wage plus a bonus for time
saved, encouraging higher productivity.
1. Halsey Premium Plan
Formula:
Total Earnings = Time Taken × Hourly Rate + 50% × Time Saved × Hourly Rate
2. Rowen Premium Plan
Formula:
Total Earnings = Time Taken × Hourly Rate
Set – 2
Q4. Define the term ‘Overhead’. Give the classification of overhead and explain fixed,
variable, and semi-variable overhead in detail.
Ans 4.
Definition of Overhead
In cost accounting, overhead refers to the indirect costs incurred during the production of goods or
services that cannot be directly traced to a specific product, job, or department. These costs are
necessary for overall business operations but are not directly involved in the production process.
Examples include rent, salaries of administrative staff, electricity, depreciation, and maintenance
Q5. Abhay Bros. accepted a contract for the construction of a building for Rs. 10,00,000.
The Contractee agreed to pay 90% of the work certified; as certified by the architect. During
the first year, the amount spent was as follows:
Particulars Rs. Particulars Rs.
Material 1,20,000 Plant at site 20,000
Labour 1,50,000 Material at site 5,000
Plant issued 30,000 Work certified 4,00,000
Other expenses 90,000 Work uncertified 15,000
Prepare contract account in the books of Abhay Bros.
Also, show the amount of profit that can be transferred reasonably to the P&L A/c.
Ans 5.
Theory: Contract Costing
Contract costing is used when a large job (like building construction) takes significant time and
cost. The profit is not recognized all at once but is transferred partially to the Profit & Loss
Account depending on the stage of completion of the contract.
Given:
Contract Price = ₹10,00,000
Work Certified = ₹4,00,000
Work Uncertified = ₹15,000
Q6. A chemical product passes through three distinct processes to completion. During the
month ended August 2019. 500 units were produced. The cost accounts show the following
information:
Process
A
B
C
Material (600 units)
3,000
1,500
1,000
Labour ( Rs)
2,500
2,000
2,500
Direct Expenses ( In Rs)
50
100
900
Cost of Packing (in Rs)
–
2,060
–
Output (units)
550
530
500
The indirect expenses for the period were Rs 1,400. The by-product of process B was sold for
Rs. 185, and the residue of process C was sold for Rs. 75.
Prepare the process account showing total cost and cost per bottle of finished stock.
Ans 6.
Process costing is used when a product passes through multiple stages (processes) and is massproduced.
Costs are accumulated for each process, and the cost per unit is calculated by
dividing total cost by output units. Any by-product or scrap/residue sale is deducted from total
cost.
Given
Particulars
Process A
Process B
Process C
Material (600 units)
₹3,000
₹1,500
₹1,000
Labour
₹2,500
₹2,000
₹2,500
Direct Expenses
₹50
₹100
₹900
SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM)
SEMESTER
III
COURSE CODE & NAME DCM2105 FINANCIAL STATEMENT
INTERPRETATION
Assignment Set – 1
Q1. a. Discuss the significance of financial statement analysis. Mention types of financial
statements Analysis are there?
b. Prepare Income Statement for Year ended 31st Dec 2023 from the below information as
per schedule III of companies Act 2013.
Gross Revenue
Rs 1,000,000
Purchase of Raw material
Rs 5,60,000
Opening Raw material
Rs 2,00,000
Closing of raw material
Rs 60,000
Depreciation
Rs 25,000
Selling expenses
Rs 5,000
Retirement benefit expense
Rs 50,000
Salary expense
Rs 70,000
Office equipment (life less than 1 year) Rs 50,000
Interest expense
Rs 7,000
Tax Expenses
Rs 45000
Extra ordinary Expenses
Rs 60,000
Ans 1.
Significance of Financial Statement Analysis
Financial statement analysis is a systematic process of examining a company’s financial data
to evaluate its performance, profitability, and financial health. The analysis helps various
stakeholders such as investors, creditors, management, and regulators make informed
decisions.
Importance:
1. Assesses Profitability – Understands how efficiently a company generates profits.
2. Measures Financial Stability – Evaluates solvency and liquidity positions.
3. Supports Decision-Making – Assists management in planning and budgeting.
4. Investment Evaluation – Helps investors in analyzing returns and risk.
5. Creditworthiness Assessment – Enables lenders to judge repayment ability.
Types of Financial Statement Analysis
1. Horizontal Analysis – Compares financial data over multiple periods to observe trends.
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Q2. From Income Statement for the Year Ended December 31,2023 (in Rs.). Determine
Cash from operating activity.
Revenue
Expenses
Sales Rs. 5,00,000 Cost of Goods Sold Rs. 2,00,000
Other Revenues Rs. 50,000 Operating Expenses Rs. 1,00,000
Interest Expense Rs. 10,000
Tax Expense Rs. 20,000
Net Income Rs. 2,20,000
Additional Information:
Depreciation Expense: Rs. 30,000
Changes in Working Capital:
Increase in Accounts Receivable: Rs. 10,000
Decrease in Inventory: (Rs. 5,000)
Increase in Accounts Payable: Rs. 8,000
Increase in Accrued Expenses: Rs. 3,000
Ans 2.
Determine Cash from Operating Activities (Indirect Method)
Step 1: Start with Net Income
Net Income = ₹2,20,000
Step 2: Add Non-Cash Expenses
Depreciation Expense = ₹30,000
Operating Profit before Working Capital Adjustments = 2,20,000 + 30,000 = ₹2,50,000
Q3a. Prepare a schedule for changes in the working capital from the Balance sheet data
given below:
Dec 2023 (Rs.)
Dec 2024 (Rs.)
Capital & Liabilities:
Share Capital
6,00,000
7,50,000
Trade creditors
2,12,000
1,40,000
Profit & Loss A/c
28,000
62,000
8,40,000
9,52,000
Assets:
Machinery
140,000
2,00,000
Stock-in-trade
2,42,000
2,72,000
Debtors
3,62,000
3,40,000
Cash
96,000
1,40,000
Total
8,40,000
9,52,000
3. (B)
Current ratio = 2.8:1
Acid-Test ratio = 1.5 :1
Working capital = Rs.162000
Find out:
a) Current assets
b) Current Liabilities
c) Liquid assets
Ans 3.
(a) – Schedule of Changes in Working Capital
Working Capital = Current Assets – Current Liabilities We consider only current assets and
current liabilities for this schedule.
Step 1: Identify Current Assets & Current Liabilities
Current Assets:
Stock-in-trade
Debtors
Cash
Current Liabilities:
Trade Creditors
Assignment Set – 2
Q4. a. Perform a trend analysis for ABC co. over a five-year period (2018-2022) for
sales, expenses, and net income to understand the relationships between these
components.
Year Sales
Expenses Net Income
2018 Rs. 800,000 Rs. 600,000 Rs. 200,000
2019 Rs. 850,000 Rs. 620,000 Rs. 230,000
2020 Rs. 780,000 Rs. 640,000 Rs. 140,000
2021 Rs. 920,000 Rs. 700,000 Rs. 220,000
2022 Rs. 950,000 Rs. 720,000 Rs. 230,000
From the following particulars, you are required to calculate.
Earnings per share
Price – Earnings Ratio.
Return on capital employed.
Particulars
Amount Particulars
Amount
Equity shares capital (Rs 10) ₹ 2,00,000 Reserve & surplus ₹
50,000
Building ₹ 2,50,000 Plant and Machinery ₹
1,50,000
10% Debenture ₹ 1,50,000 12% loan ₹
50,000
Inventory
₹ 50,000
Cash in hand ₹ 30,000
Debtors
₹ 40,000
Creditors ₹ 60,000
B/R
₹ 10,000
B/P
₹ 40,000
Advance Tax ₹ 4,000
Bank Overdraft
₹ 4,000
Other Information:
Net profit before Interest and Tax: Rs 2,50,000
Tax Rate = 40%
The current market price of Share is Rs 50
Ans 4.
a. Trend Analysis (2018–2022)
In trend analysis, we express each year’s figure as a percentage of the base year (2018 =
100%).
Year Sales
(₹)
Sales
Index
Expenses
(₹)
Expenses
Index
Net Income
(₹)
Net Income
Index
2018 800,000 100.0
600,000
100.0
200,000
100.0
2019 850,000 106.25
620,000
103.33
230,000
115.0
2020 780,000 97.50
640,000
106.67
140,000
70.0
2021 920,000 115.0
700,000
116.67
220,000
110.0
2022 950,000 118.75
720,000
120.0
230,000
115.0
Interpretation:
Q5. a. Propose a framework to detect and minimize Earnings Management in
organizations.
b. Compare and contrast qualitative and quantitative methods of Financial Forecasting.
Ans 5.
a. Framework to Detect and Minimize Earnings Management in Organizations
Understanding Earnings Management
Earnings management refers to the deliberate manipulation of financial statements by
management to achieve desired financial results, often to meet targets or influence stock prices.
While it may not always involve outright fraud, it distorts the true financial health of an
organization and undermines investor trust and financial transparency.
Detecting Earnings Management
To detect earnings management, a structured framework must be established that combines
Q6. From the following Balance sheet of a SGRCS ltd for the year 2024 and 2025.
Prepare a comparative Balance sheet and comment on the financial position of the
concern:
Liabilities
2024
2025
Assets
2024
2025
Equity Share
capital
6,00,000 8,00,000 Land &
Buildings
3,70,000 2,70,000
Reserves &
Surplus
3,30,000 2,22,000 Plant &
machinery
4,00,000 6,00,000
Debentures
2,00,000 3,00,000 Furniture &
Fixtures
20,000
25,000
Long-term
loans on
mortgage
1,50,000 2,00,000 Other fixed
assets
25,000
30,000
Bills payable 50,000
45,000 Cash in hand
and bank
20,000
80,000
Sundry
creditors
1,00,000 1,20,000 Bills receivable 1,50,000 90,000
Other current
Liabilities
5,000
10,000
Sundry
Debtors
2,00,000 2,50,000
Stock
2,50,000 3,50,000
Prepaid
Expenses
2,000
Total
14,35,000 16,97,000 Total
14,35,000 16,97,000
Ans 6.
Comparative Balance Sheet of SGRCS Ltd. for 2024 and 2025 (All amounts in ₹)
Liabilities Side
Particulars
2024
2025
Increase / (Decrease) % Change
Equity Share Capital
6,00,000 8,00,000 2,00,000
33.33%
Reserves & Surplus
3,30,000 2,22,000
(1,08,000)
(32.73%)
Debentures
2,00,000 3,00,000 1,00,000
50.00%
Long-term Loans
1,50,000 2,00,000 50,000
33.33%
Bills Payable
50,000
45,000
(5,000)
(10.00%)
Sundry Creditors
1,00,000 1,20,000 20,000
20.00%
Other Current Liabilities 5,000
10,000
5,000
100.00%