MUJ B.COM 4 SEM Solved Assignments JULY- AUG 2025
| SESSION | JULY-AUG 2025 |
| PROGRAM | BACHELOR OF COMMERCE |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM 2201 INDIRECT TAXES |
Set – 1
Q1. a. Xing ltd. sells a package that includes:
- A Laptop (exclusive of GST 18%) 60000
- A software subscription (for 1 year) (exclusive of GST 12%) 20000
iii. An extended warranty service (for 1 year) (exclusive of GST 5% 2000
The total price for this package is Rs. 82,000. Determine the tax liability for this mixed supply.
- State the concept of destination-based tax and consumption-based tax with example 5+5
Ans 1.
(a) Tax Liability for Mixed Supply
Mixed Supply
Under GST, a mixed supply is a combination of two or more individual supplies sold together for a single price where each item can be sold separately and does not depend on the others.
In such cases, GST rate of the highest-taxed item is applied on the entire value of the package (Sec. 2(74), CGST Act).
In this question, the package contains:
Laptop – GST @ 18%
- Destination-Based Tax and Consumption-Based Tax
Destination-Based Tax
A destination-based tax is a taxation principle in which the tax revenue goes to the jurisdiction where the goods or services are consumed, rather than where they are produced. Under this system, tax is imposed based on the place of destination, meaning the final point of delivery or use of the product. Goods may be manufactured in one state or country, but the
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Q2. Discuss the provision of time of supply in case of change in rate of tax in respect of goods and services with example. 5+5
Ans 2.
Time of Supply Provisions in Case of Change in Rate of Tax for Goods and Services
Under GST, the concept of time of supply determines the exact point when liability to pay GST arises. When the rate of tax changes, it becomes important to identify whether the old rate or the new rate should apply to a particular transaction. The GST Act provides specific rules for determining the time of supply in such circumstances for both goods and services.
Q3. Determine the place of supply and applicable taxes in the following cases
- M/s A Ltd. (Delhi) places an order with M/s B Ltd. (Mumbai) to deliver goods directly to M/s C Ltd. (Chennai).
- An Indian dance troupe (registered in Delhi) performs in Dubai for an event organized by a Dubai-based company.
iii. A passenger books a bus ticket from Delhi to Jaipur. The passenger gives his billing address as Delhi. The transport operator is registered in Delhi
- Mr. Sharma from Punjab books a hotel room in Goa for his family vacation through an online travel portal.
- M/s Delhi Traders (located in Delhi) sells a machine to M/s Gurugram Engineers (located in Haryana).The machine is located at a warehouse in Delhi and handed over there itself. 10
Ans 3.
Place of Supply and Applicable Taxes
(i) Delhi company orders goods from Mumbai company to be delivered directly to Chennai buyer
This situation is a bill-to–ship-to transaction under Section 10(1)(b) of the IGST Act. M/s A Ltd. in Delhi places an order with M/s B Ltd. in Mumbai, instructing it to deliver the goods directly to M/s C Ltd. in Chennai. For the purpose of GST, the place of supply is the location of the buyer (A Ltd.), i.e., Delhi, even though the goods move from Mumbai to Chennai.
Since the supplier is in Maharashtra and the place of supply is Delhi, the transaction attracts IGST.
(ii) Indian dance troupe registered in Delhi performing in Dubai
Performance services such as events, concerts, and shows are covered under Section 13(5) of
Set – 2
Q4. Discuss the concept of ‘Input Tax Credit’ with example.
Outline the concept of Blocked credit. Mention goods and services on which ITC is blocked 5+5
Ans 4.
Input Tax Credit and Blocked Credit
Input Tax Credit (ITC)
Input Tax Credit refers to the mechanism under GST that allows a registered taxpayer to reduce the tax paid on inputs from the final tax payable on output. In simple terms, ITC enables businesses to claim credit for the GST they pay on purchases of goods and services used for business purposes. This prevents the cascading effect of taxes, promotes transparency, and ensures that tax is paid only on the value addition at each stage. ITC can be
genuine business activities and maintains tax discipline.
Q5. No GST is payable if the value of supply is not determined wholly in money between the supplier and the recipient. Is this statement correct. Refer the rules regarding Value of Supply to answer this question 4+6
Ans 5.
Whether No GST is Payable if Value of Supply Is Not Wholly in Money
The statement “No GST is payable if the value of supply is not determined wholly in money” is incorrect. Under GST law, tax is payable on all supplies of goods or services, irrespective of whether consideration is paid wholly in money, partly in money, or not paid in money at all. The Value of Supply Rules under Section 15 and the CGST Rules, 2017, clearly outline methods to determine the taxable value in such cases. The purpose of these rules is to ensure
Q6. Compute the customs duty liability as per the provision of the Customs Act 1962 from the following information
FOB price of Imported machinery 21,200 US $
Ocean Fright 2,200 US $
Insurance 600 US $
Exchange Rate 1 US $ = Rs. 90
Basic Customs Duty 10 %
Social Welfare Surcharge 10 %
IGST 18%
Ans 6.
Computation of Customs Duty Liability
Step 1: Compute CIF Value (in USD)
FOB Price = 21,200 USD
Add: Ocean Freight = 2,200 USD
Add: Insurance = 600 USD
| SESSION | JULY -AUG 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B COM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2202 FINANCIAL SERVICES |
Set – 1
Q1. Explain the classification of mutual funds based on structure. 10
Ans 1.
Classification of Mutual Funds Based on Structure
Mutual Funds and Structural Classification
Mutual funds are collective investment schemes in which money from numerous investors is pooled and professionally managed in securities such as shares, bonds, and money market instruments. One of the most important ways of classifying mutual funds is their structure, which determines how they function, the liquidity they offer, and how units are issued and redeemed. Based on structure, mutual funds are broadly divided into three major categories: open-ended funds, closed-ended funds, and interval funds. Each type has distinct operational
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Q2. Describe the role of IRDA in insurance sector in India. 10
Ans 2.
Role of IRDA in the Indian Insurance Sector
IRDA and Its Purpose
The Insurance Regulatory and Development Authority of India (IRDAI) is the apex regulatory body responsible for overseeing and promoting the insurance industry in India. Established under the IRDA Act of 1999, the authority plays a crucial role in ensuring fair practices, financial stability, and consumer protection in the insurance sector. Its functioning is essential for maintaining transparency, efficiency, and orderly growth in both life and
Q3. Explain the important features of securitization. 10
Ans 3.
Important Features of Securitization
Meaning and Purpose of Securitization
Securitization is a financial process in which illiquid assets such as loans, mortgages, credit card receivables, or lease payments are pooled together and converted into marketable securities. These securities are then sold to investors, allowing financial institutions to free up capital, improve liquidity, and reduce credit risk. Securitization connects borrowers, lenders,
Set – 2
Q4. Explain the functions of Portfolio management. 10
Ans 4.
Functions of Portfolio Management
Portfolio Management
Portfolio management refers to the process of managing an individual’s or institution’s investments in a way that maximizes returns while minimizing risk. A portfolio typically includes a combination of assets such as shares, bonds, mutual funds, real estate, and other financial instruments. The objective of portfolio management is to design and maintain an investment mix that aligns with the investor’s risk appetite, return expectations, time horizon, and financial goals. It is both an art and a science, involving analysis, decision-making,
Q5. Describe the role of investment banking in financial markets. 10
Ans 5.
Role of Investment Banking in Financial Markets
Investment Banking
Investment banking plays a crucial role in modern financial markets by providing specialised financial services that facilitate capital formation, corporate restructuring, and efficient market functioning. Investment banks act as intermediaries between companies seeking capital and investors providing funds. They also offer advisory services, underwriting support, mergers and acquisitions assistance, and sophisticated financial solutions to
Q6. Discuss the Credit Rating Process in detail used by credit rating agencies. 10
Ans 6.
Credit Rating Process Used by Rating Agencies
Credit Rating
Credit rating is an independent assessment of the creditworthiness of a borrower or financial instrument. It reflects the ability of a company, government, or financial product to meet its debt obligations. Credit rating agencies such as CRISIL, ICRA, CARE, and global firms like Moody’s and Standard & Poor’s evaluate the financial health, performance, and risk levels associated with borrowers. The credit rating process is detailed and systematic to ensure
| SESSION | JULY -AUG 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B COM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2203 CORPORATE ACCOUNTING |
Set – 1
Q1. Explain the purpose of preparing final accounts, and prepare the format of Statement of Profit and Loss according to Schedule III as per the Companies Act, 2013. 2+8
Ans 1.
Purpose of Preparing Final Accounts
Final accounts are prepared at the end of an accounting period to present the financial performance and financial position of a business. The primary purpose is to determine the profit or loss earned during the year and to show how efficiently the company has operated. Final accounts also help determine the company’s financial health, including assets, liabilities, and equity.
They serve as a reliable source of information for shareholders, management, lenders, investors, and regulatory bodies, enabling them to make informed decisions. Final accounts
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Q2. Y Ltd. was incorporated with an authorised capital of ₹25,00,000 divided into shares of ₹10 each. The company issued 20,000 shares at a 20% premium, payable as follows:
On Application ₹4 (including ₹1 premium)
On Allotment ₹5 (including ₹1 premium)
On First Call ₹2 (including ₹0.50 premium)
On Final Call ₹1.50 (including ₹0.50 premium)
Applications were received for all shares and all amounts were duly received.
Pass the necessary journal entries. 10
Ans 2.
Journal Entries for Issue of Shares
Given:
Authorised capital = ₹25,00,000 (info only, no entry)
Issued shares = 20,000 shares of ₹10 each
Issue terms (per share):
Application ₹4 (incl. ₹1 premium = ₹3 capital + ₹1 premium)
Allotment ₹5 (incl. ₹1 premium = ₹4 capital + ₹1 premium)
Q3. Sigma Ltd. issued 8,000, 12% debentures of ₹100 each.
Pass journal entries for the issue of debentures under the following cases:
(a) Issued at par and redeemable at par
(b) Issued at a discount of 5% and redeemable at par
(c) Issued at a premium of 10% and redeemable at par
(d) Issued at par and redeemable at a premium of 5%
(e) Issued at a discount of 10% and redeemable at a premium of 10% 2+2+2+2+2
Ans 3.
Issue of 12% Debentures
Given:
No. of debentures = 8,000
Face value per debenture = ₹100
Formula (common):
Set – 2
Q4. The profits of XYZ Ltd. for the past three years were as follows:
2020 – ₹1,80,000; 2021 – ₹1,60,000; 2022 – ₹1,95,000.
Adjustments required:
- 2020 profits include a gain of ₹10,000 from sale of old furniture.
- 2021 profits were reduced by ₹8,000 due to a one-time litigation loss.
- 2022 profits include ₹5,000 interest income on government securities.
- Manager’s salary of ₹24,000 per annum was omitted from all years.
- From now, insurance premium on stock of ₹2,000 per annum will be paid.
Calculate goodwill on the basis of
(a) Three years’ purchase of average profit, and
(b) Weighted average profit method with weights 1, 2, and 3 respectively. 10
Ans 4.
Given profits:
2020 – ₹1,80,000
2021 – ₹1,60,000
2022 – ₹1,95,000
Adjustments logic:
- Non-trading / non-recurring income (furniture gain, interest on govt. securities) = less
- Abnormal loss (litigation loss) = add back
- Manager’s salary (₹24,000 p.a.) omitted = deduct (future expense)
Q5. Ms. Aditi Sharma plans to invest ₹1,20,000 in a new venture for 5 years. The firm’s cost of capital (WACC) is 8%. Expected cash inflows are as follows:
Year 1 – ₹25,000
Year 2 – ₹28,000
Year 3 – ₹32,000
Year 4 – ₹40,000
Year 5 – ₹48,000
Calculate:
(a) Present value of cash inflows for each year,
(b) Total discounted cash inflows, and
(c) Net Present Value (NPV). Also, give your investment decision based on NPV. 10
Ans 5.
Net Present Value (NPV) Calculation
Given:
Initial Investment = ₹1,20,000
Cost of Capital (Discount Rate) = 8%
Project Life = 5 years
Cash Inflows:
Year 1 – ₹25,000
Year 2 – ₹28,000
Year 3 – ₹32,000
Year 4 – ₹40,000
Year 5 – ₹48,000
Step 1: Formula for Present Value
PV = Cash Inflow / (1 + r)^n
Q6. Define External Reconstruction and differentiate it from Internal Reconstruction. Also discuss the accounting treatment of reduction in share capital under the Companies Act, 2013. 2+3+5
Ans 6.
External Reconstruction, Internal Reconstruction, and Accounting Treatment of Reduction of Share Capital
External Reconstruction
External reconstruction refers to a process in which an existing company is wound up and a new company is formed to take over its business, assets, and liabilities. The old company legally ceases to exist, and shareholders of the old company are allotted shares in the new company, usually in exchange for their existing holdings. This form of restructuring is generally used when the company is facing persistent financial losses or requires a complete reorganisation of its structure. External reconstruction helps restore financial stability, improve operational efficiency, and build a fresh capital base without carrying forward the
| SESSION | JULY-AUG 2025 |
| PROGRAM | BACHELOR OF COMMERCE (BCOM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2204 ENVIRONMENTAL SCIENCE |
Assignment Set – 1
Q1. What is the concept of sustainability? Discuss various principles of sustainability and their application in development planning. 2+8
Ans 1.
Concept of Sustainability and Its Principles
Concept of Sustainability
Sustainability refers to the capacity of human society to meet present needs without compromising the ability of future generations to meet their own needs. It stresses the balance between economic development, environmental protection, and social well-being. The concept acknowledges that resources are finite, ecosystems are fragile, and developmental activities must be designed to ensure long-term ecological stability, economic growth, and human welfare. Sustainability also promotes responsible consumption,
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Q2. Describe the carbon cycle in detail. What are the differences between the biological and geological carbon cycles? Explain how human activities are affecting the carbon cycle. 10
Ans 2.
Carbon Cycle, Its Types, and Human Impact
Carbon Cycle
The carbon cycle is a fundamental biogeochemical cycle through which carbon moves between the atmosphere, biosphere, hydrosphere, and lithosphere. Carbon exists in various forms such as carbon dioxide, organic matter, fossil fuels, and marine carbonates. The cycle begins when plants absorb atmospheric CO₂ during photosynthesis, converting it into organic matter. This carbon enters food chains as animals consume plants. When plants and animals
Q3. Discuss the various types of renewable energy sources. How can their use benefit the environment? 7+3
Ans 3.
Renewable Energy Sources and Environmental Benefits
Types of Renewable Energy Sources
Renewable energy sources are natural energy flows that can be regenerated continuously and do not deplete with use. One of the most important sources is solar energy, which involves harnessing sunlight through photovoltaic panels or solar thermal systems. It is abundant, clean, and suitable for both small-scale household use and large solar farms. Wind energy is another significant renewable resource, generated by converting the kinetic energy of wind into electricity through wind turbines. It is especially suitable for coastal regions and open
Assignment Set – 2
Q4. Compare and contrast in-situ and ex-situ conservation methods. Explain their advantages and limitations. 6+4
Ans 4.
In-situ and Ex-situ Conservation: Comparison, Advantages, and Limitations
Comparison of In-situ and Ex-situ Conservation
In-situ conservation refers to the protection and management of species within their natural habitats. It ensures that plants, animals, and microorganisms continue to live and evolve in the ecosystems where they have developed over time. This method focuses on maintaining natural ecological processes, gene flow, and species interactions. Examples include national parks, wildlife sanctuaries, biosphere reserves, and protected forests. In-situ conservation
approach is essential for effective biodiversity conservation.
Q5. Describe the Air Quality Index (AQI) system in detail. How is it calculated and interpreted? 10
Ans 5.
Air Quality Index (AQI): Calculation and Interpretation
Meaning and Purpose of the AQI
The Air Quality Index (AQI) is a numerical system used to measure and communicate the quality of air in a specific location. It converts complex air pollution data into a simple, understandable scale that indicates how clean or polluted the air is. AQI helps assess potential health impacts associated with various levels of air pollution, enabling governments, industries, and citizens to take precautionary measures. It also serves as an indicator of
Q6. What are different sources of noise pollution, briefly explain. Also, what are the effects of noise pollution on human health. 7+3
Ans 6.
Sources and Effects of Noise Pollution
Sources of Noise Pollution
Noise pollution refers to unwanted or harmful sound that disrupts the normal functioning of life and causes discomfort or health risks. One major source of noise pollution is transportation. Road traffic, honking, heavy trucks, buses, and motorcycles contribute significantly to noise levels in urban areas. Airports also generate high-level noise due to aircraft take-offs, landings, and associated ground operations. Railway engines, horns, and
| SESSION | JULY-AUG 2025 |
| PROGRAM | BACHELOR OF COMMERCE (B COM) |
| SEMESTER | IV |
| COURSE CODE & NAME | DCM2205 HUMAN RESOURCE MANAGEMENT |
Set – 1
Q1. Describe briefly the Evolution of Human Resource Management. 10
Ans 1.
Evolution of Human Resource Management
The evolution of Human Resource Management (HRM) reflects the gradual transformation of managing people from a traditional administrative function to a strategic organizational process. Over decades, HRM has adapted to economic, technological, and social changes, moving from simple record-keeping to a sophisticated system that enhances employee performance, organizational culture, and business competitiveness. This evolution highlights
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Q2. Answer the following: 10
A Discuss the factors affecting the Human Resource Planning. 5
B Explain the process of Human Resource Planning. 5
Ans 2.
- Factors Affecting Human Resource Planning
Human Resource Planning (HRP) is influenced by several internal and external factors that determine how many employees an organization needs and what skills they must possess. One of the most significant factors is the organizational strategy. A company planning expansion or diversification requires more employees with varied competencies, whereas a firm aiming for automation may reduce its workforce. Another key factor is workforce characteristics, such as age, skills, performance levels, and retirement patterns. These
Q3. Explain the methods of internal and external Recruitment. 5+5
Ans 3.
Methods of Internal and External Recruitment
Recruitment refers to the process of attracting and selecting suitable candidates for job vacancies. Organizations use both internal and external methods to fulfil staffing needs. Internal recruitment sources candidates from within the company, while external recruitment brings in new talent from outside the organization. Both methods have unique strengths and are used according to organisational requirements.
Internal Recruitment Methods
Internal recruitment involves identifying employees within the organisation who can fill
Set – 2
Q4. Discuss the steps involved in the process of formulating an Induction Program. 10
Ans 4.
Steps in Formulating an Induction Program
An induction program is a structured process through which newly recruited employees are introduced to the organization. A well-designed induction ensures that employees understand their roles, organizational culture, policies, and expectations. It helps them adjust quickly, reduces early-stage anxiety, and improves long-term commitment. Formulating an induction program requires careful planning and execution to make the new employee feel welcomed,
Q5. List the traditional and modern methods of Performance Appraisal. 5+5
Ans 5.
Traditional and Modern Methods of Performance Appraisal
Performance appraisal refers to the systematic evaluation of an employee’s performance over a specific period. Organisations use both traditional and modern methods to assess productivity, behaviour, competencies, and potential. These methods help identify training needs, provide promotions, and guide employees toward better performance.
Traditional Methods of Performance Appraisal
Traditional methods focus primarily on past performance and rely heavily on the evaluator’s
Q6. Explain the Following:
- Halsey Premium Plan 2.5
- Rowan Premium Plan 2.5
- Taylor’s Differential Piece-Rate Plan 2.5
- The 100 Percent Premium Plan 2.5
Ans 6.
In labour remuneration, various incentive plans reward workers for completing tasks in less time or producing more output. These plans motivate employees to improve productivity while ensuring fair wages. Among the widely studied plans are the Halsey Plan, Rowan Plan, Taylor’s Differential Plan, and the 100 Percent Premium Plan.
- Halsey Premium Plan
The Halsey Plan is a time-based incentive system where a standard time is set for each job. If
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