| 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:
Where:
= Final amount (maturity value)
= Principal (initial deposit) = ₹1000
= Annual interest rate (decimal) = 8% = 0.08
= Time (in years) = 5
= 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
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:
- Net Present value (NPV) Method
- 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:
Where:
- = 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:
- Job Costing
- Contract Costing
III. Operating Costing
- Process Costing
- Unit or Single Output Costing
Ans 1.
Q1 (a). Five Differences Between Financial Accounting and Cost Accounting
| Basis of Difference | Financial 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 Format | Governed 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:
2. Rowen Premium Plan
Formula:
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 mass-produced. 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?
- 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:
- Assesses Profitability – Understands how efficiently a company generates profits.
- Measures Financial Stability – Evaluates solvency and liquidity positions.
- Supports Decision-Making – Assists management in planning and budgeting.
- Investment Evaluation – Helps investors in analyzing returns and risk.
- Creditworthiness Assessment – Enables lenders to judge repayment ability.
Types of Financial Statement Analysis
- 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
Step 2: Add Non-Cash Expenses
- Depreciation Expense = ₹30,000
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 |
- (B)
Current ratio = 2.8:1
Acid-Test ratio = 1.5 :1
Working capital = Rs.162000
Find out:
- Current assets
- Current Liabilities
- 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.
- 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.
- Compare and contrast qualitative and quantitative methods of Financial Forecasting.
Ans 5.
- 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% |