MUJ B.COM 5th SEM Sample

SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM)
SEMESTER
V
COURSE CODE & NAME DCM3105 INTERNATIONAL TRADE AND
FINANCE

Set – 1

Q1. Distinguish between domestic and international trade.

Ans 1.
Trade
Trade is the exchange of goods and services between individuals or entities. When such trade
occurs within the boundaries of a single country, it is termed domestic trade. In contrast, when
trade takes place between different countries, it is known as international trade. While both
types of trade involve buying and selling, they differ in terms of complexity, regulation, and
scope.
Scope and Geographic Area
The most fundamental difference between domestic and international trade is the area it covers.

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Q2. Discuss the various modes of entry in international trade.
Ans 2.
Market Entry
Entering international markets is a strategic decision for any business aiming to expand its
reach beyond domestic borders. The choice of entry mode depends on factors such as market
potential, investment capacity, risk appetite, and long-term goals. Each mode of entry has its
own advantages, costs, and challenges.
Exporting as an Entry Mode
Exporting is the most common and initial step into international markets. It involves

Q3. Explain the different forms of the international factor movement. 10

Ans 3.
International Factor Movement
International factor movement refers to the cross-border movement of factors of production,
primarily labour and capital, from one country to another. These movements are driven by

differences in factor availability, economic opportunities, wage rates, return on investment, and
government policies. Unlike trade in goods and services, factor movements involve relocation

Set – 2

Q4. Analyze the impact of customs, duties, quotas, and tariffs on international trade
relations and the global economy. 10

Ans 4.
Trade Barriers
Customs, duties, quotas, and tariffs are government-imposed tools used to regulate the flow of
goods across borders. These mechanisms influence the volume, direction, and terms of trade
between countries. While intended to protect domestic industries or ensure national security,
they significantly impact international trade relations and the global economic landscape.
Impact of Customs Procedures
Customs procedures involve inspection, documentation, and clearance of goods at borders.

Q5. Elaborate the key components of International Banking. 10

Ans 5.
International Banking
International banking refers to the banking activities that deal with transactions crossing
national borders. These services support international trade, global investment, and
multinational operations. With globalization and the liberalization of economies, international
banking has become a crucial component of the global financial system, facilitating economic

Q6. Provide a comprehensive discussion on the structure and functioning of global
markets.
Ans 6.
Global Markets
Global markets are integrated platforms where financial instruments, goods, and services are
exchanged across national boundaries. These markets include capital markets, commodity
markets, foreign exchange markets, and derivatives markets. The evolution of technology and
globalization has allowed seamless access to international financial systems, encouraging

MUJ B.COM 5th SEM Sample
SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM)
SEMESTER
V
COURSE CODE & NAME DCM3104 E-COMMERCE

Assignment Set – 1

Q1. Define e-commerce. Explain its advantages and disadvantages. 2+4+4
Ans 1.
Definition of E-Commerce
E-commerce, or electronic commerce, refers to the process of buying and selling goods and
services using the internet or other digital networks. It involves online transactions, digital
payments, and virtual customer interactions. E-commerce encompasses a range of business
models such as B2B (business-to-business), B2C (business-to-consumer), C2C (consumer-toconsumer),
and
C2B
(consumer-to-business).
It
allows
companies
and
individuals
to
conduct

trade
without
being
limited
by
geographical
boundaries,
making
it
a
transformative
force
in

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Q2. Explain in detail the main functions of e-commerce.
Ans 2.
Online Buying and Selling
The most fundamental function of e-commerce is the electronic buying and selling of goods
and services. This includes the listing of products, digital catalogs, shopping carts, and order
placements via websites or mobile apps. The entire transaction—from product selection to
checkout—is completed online, offering convenience to customers and scalability to
businesses. E-commerce enables direct and instant communication between buyers and sellers,

Q3. Explain the main business models in detail.
Ans 3.
Business Models in E-Commerce
In the context of e-commerce, a business model defines how a company creates, delivers, and
captures value through online transactions. It outlines the strategy a business uses to generate
revenue and serve its target customers using digital platforms. Different business models cater
to different types of buyers and sellers and are shaped by the nature of the product or service,

Assignment Set – 2

Q4. Explain the process of cryptography in detail.

Ans 4.
Cryptography
Cryptography is a fundamental technique used in e-commerce to secure data transmission and
protect sensitive information from unauthorized access. It ensures confidentiality, data
integrity, and authentication during digital communication. In simple terms, cryptography
involves converting plain text into coded text (encryption) and then back into readable text
(decryption) using algorithms and keys. This process is critical for safeguarding online

Q5. What do you mean by e-marketing? Differentiate it with traditional marketing.
Ans 5.
Definition of E-Marketing
E-marketing, also known as digital marketing or internet marketing, refers to the practice of
promoting products and services using digital platforms such as websites, social media, emails,
mobile apps, and search engines. It leverages the internet and electronic devices to reach
targeted consumers more efficiently and interactively. E-marketing includes various techniques
like content marketing, email marketing, search engine optimization (SEO), pay-per-click
(PPC) advertising, and influencer marketing. The goal of e-marketing is to connect with

Q6. What do you mean by m-commerce? Explain the main components of M-commerce?
Ans 6.
M-Commerce and Its Main Components
M-Commerce
M-commerce, or mobile commerce, refers to the buying and selling of goods and services using
mobile devices such as smartphones and tablets. It is a subset of e-commerce that enables users

to conduct commercial transactions directly through mobile applications or mobile websites.
M-commerce has gained rapid popularity due to the widespread use of smartphones, highspeed
mobile
internet,
and
convenient
payment
options.
It
includes
activities
like
mobile

MUJ B.COM 5th SEM Sample

SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM)
SEMESTER
V
COURSE CODE & NAME DCM3103 MONEY AND BANKING

Set – 1

Q1. Explain the meaning of the statement ‘Money is what money does’ and describe the
importance of money in modern societies. 4+6

Ans 1.
Understanding the Phrase ‘Money is What Money Does’
The phrase ‘Money is what money does’ implies that money cannot be defined merely by its
physical form, such as coins or currency notes, but by the functions it performs in an economy.
It is a practical, function-based definition, emphasizing the utility and role of money in
facilitating economic activities. Whether it’s in the form of paper notes, digital currency, or
precious metals, anything that serves the essential functions of money qualifies as money.
This definition moves away from the conventional view of money as a commodity and
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Q2. Describe the significance of Banking Codes and Standard Board of India (BSCSBI).
Ans 2.
BCSBI
The Banking Codes and Standards Board of India (BCSBI) was an independent institution set
up in 2006 by the Reserve Bank of India (RBI) to ensure that banking customers are treated
fairly and transparently. Although it ceased operations in 2021, its impact on standardizing
customer service practices and building trust in the banking sector remains significant.
The objective of BCSBI was to develop and promote a Code of Banking Practices that banks
would voluntarily adopt to ensure fair treatment of customers. These codes aimed to enhance
customer awareness, improve service quality, and create a uniform set of customer rights and

Q3. A. Explain the process of credit creation in the banking system.
B. Distinguish between real and nominal interest rates.
Ans 3.
a. Credit Creation
Credit creation is a fundamental function of commercial banks in modern economies. It refers
to the process by which banks create credit or deposits by lending more than the actual cash
reserves they hold. This capacity of banks to expand the money supply in the economy through
lending is a crucial element in the functioning of the monetary system.
Primary Deposits and Lending
The process begins when customers deposit money in banks. These are known as primary

Set – 2

Q1. Write a note on
a. Asset Liability Management
b. Treasury Management 5+5

Ans 1.
a. Asset Liability Management (ALM)
Asset Liability Management is a strategic framework used by banks and financial institutions
to balance their assets and liabilities in a way that minimizes risks and maximizes profitability.
The core objective of ALM is to manage liquidity risk, interest rate risk, and market risk.
Purpose and Functions
ALM ensures that the bank has enough liquid assets to meet short-term obligations while
maintaining profitable long-term investments. It helps in managing mismatches in maturity and

Q2. Discuss the role of the Narasimhan Committee on banking sector reforms.

Ans 2.
Narasimhan Committee
The Narasimhan Committee was established by the Government of India in the early 1990s,
under the chairmanship of M. Narasimham, a former Governor of the Reserve Bank of India.
The committee was set up in response to the growing need for banking reforms following
India’s economic liberalization in 1991. It played a pivotal role in transforming the Indian
banking sector from a heavily regulated system to a more competitive, transparent, and efficient

Q3. Discuss quantitative and qualitative instruments of monetary policy to control the
money supply in countries.
Ans 3.
Monetary Policy Instruments
Monetary policy refers to the central bank’s actions to regulate the money supply, control
inflation, and stabilize the economy. These policies are implemented using quantitative and
qualitative instruments, with the Reserve Bank of India (RBI) as the primary authority in India.
The goal is to influence credit availability, interest rates, and liquidity in the financial system.
Quantitative Instruments of Monetary Policy
1. Cash Reserve Ratio (CRR)
CRR is the percentage of a bank’s total deposits that must be kept with the central bank in the
MUJ B.COM 5th SEM Sample

SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM)
SEMESTER
V
COURSE CODE & NAME DCM3102 INVESTMENT OPTIONS & MUTUAL
FUNDS

Assignment Set – 1

Q1 Elaborate on the various investor- specific and other factors influencing investment
decisions.

Ans 1.
Investment Decisions
Investment decisions refer to the choices individuals or entities make regarding where, when,
and how to allocate their funds to earn potential returns. These decisions are influenced by a
range of personal and external factors. Understanding these factors is essential for creating a
successful investment strategy that aligns with an individual’s goals, risk appetite, and financial
situation.
Investor-Specific Factors
The first set of factors influencing investment decisions are individual-specific. One of the most
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Q2 Write notes on the following-
a. Online stock trading.
b. Behavioural Portfolio Theory.
Ans 2.
a. Online Stock Trading
Online stock trading refers to the process of buying and selling stocks, bonds, mutual funds,
and other financial securities using internet-based platforms. This method of trading has gained
significant popularity due to technological advancements and the ease of access it offers to
retail investors.
Functioning of Online Trading Platforms
Online trading platforms are provided by brokerage firms that allow investors to open a demat
and trading account. Once registered, investors can log into these platforms using a secure login

Q3. a. Explain the term Beta and its relevance in investment decisions.

b. Calculate the expected return using the CAPM formula. Given: Risk-free rate = 4%,
Beta = 1.5, Expected return of the market = 9% 4+6
Ans 3.
a. Explain the Term Beta and Its Relevance in Investment Decisions
Understanding Beta in Investment
Beta is a statistical measure used in finance to determine the volatility or systematic risk of a
security or portfolio compared to the overall market. It is a core concept in the Capital Asset
Pricing Model (CAPM), helping investors evaluate the risk associated with an investment in
relation to market movements. The market itself has a beta of 1. A beta greater than 1 indicates
that the security is more volatile than the market, while a beta less than 1 indicates lower

Assignment Set – 2

Q4 Analyze the reasons to invest in Real Estate and the risks associated with Real Estate
Investment.
Ans 4.
Real Estate Investment
Real estate is one of the oldest and most popular investment options, offering both capital
appreciation and regular income. It includes residential, commercial, and industrial properties.
Investors are attracted to real estate due to its tangible nature, potential for long-term gains, and
ability to diversify portfolios.
Reasons to Invest in Real Estate
1. Capital Appreciation: Real estate typically appreciates in value over time, especially in

Q5. Examine the similarities and differences between Forwards and Futures derivative
contracts.

Ans 5.
Derivative Contracts
Derivative contracts are financial instruments whose value is derived from an underlying asset
such as stocks, commodities, currencies, or indices. Among the most commonly used
derivative instruments are forward contracts and futures contracts. While both serve similar
purposes such as hedging risk or speculation, they differ significantly in terms of structure,

Q6. Elaborate on the role of various parties associated with the Mutual Funds in India.
Ans 6.
Mutual Fund Ecosystem
A mutual fund is a professionally managed investment vehicle that pools money from various
investors to invest in a diversified portfolio of securities. In India, mutual funds are regulated
by the Securities and Exchange Board of India (SEBI) and involve multiple parties that ensure
the fund operates efficiently, transparently, and in the best interest of investors. Each entity
involved in the mutual fund ecosystem plays a unique role in maintaining the fund’s

MUJ B.COM 5th SEM Sample
SESSION
MARCH 2025
PROGRAM
BACHELOR OF COMMERCE (B.COM)
SEMESTER
V
COURSE CODE & NAME DCM3101 MANAGEMENT ACCOUNTING

Assignment Set – 1

Q1. Elaborate on the steps involved in setting up a standard costing system in an organization.
Also, differentiate between standard costing and budgetary control
Ans 1.
Standard Costing
Standard costing is a cost control method wherein predetermined costs are set for products or services
and then compared with the actual costs incurred. The primary goal is to analyze variances, improve
efficiency, and support managerial decision-making. Implementing a standard costing system
involves careful planning and coordination across various departments.
Steps to Set Up a Standard Costing System
1. Establishing Cost Centers and Classification
The first step is to identify and define cost centers within the organization. These are specific units or
departments where costs are accumulated and analyzed. Proper classification of costs into direct

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Q2. Differentiate between Management accounting, Financial accounting, and Cost accounting.
Ans 2.
Types of Accounting
Accounting is a broad field that comprises various branches such as financial accounting, cost
accounting, and management accounting, each serving distinct purposes. While they are interrelated
and often work in tandem, each has a unique focus area, methodology, and audience.
Management Accounting
Management accounting is primarily concerned with providing internal financial information to the
management to support decision-making, planning, and control. It includes budgeting, forecasting,

Q3. The competing companies, P Ltd. and Q Ltd., produce and sell the same type of
product in the same market. For the year ended March 2021, their forecasted profit and
loss accounts are as follows:

Particulars
P Ltd.
Q Ltd.
Sales
300000
300000
Less: Variable cost
(200000)
(225000)
Fixed cost
(50000)
(25000)
Total Cost
(250000)
(250000)
Estimated profit
50000
50000

You are required to calculate:
1. P/V ratio and Break-even in sales (Rs.) of both the firms
2. State volume at which each business will earn a profit of Rs.30000 2+2+6
Comparison of P Ltd. and Q Ltd. – Break-even Analysis and Target Profit Calculation
Ans 3.
Introduction
P Ltd. and Q Ltd. are two competing firms that sell identical products in the same market. While both
report the same sales and profits, their cost structures differ significantly. Analyzing their ProfitVolume
(P/V)
ratio,
Break-even
sales,
and
sales
required
to
earn
a
specific
profit
provides
insights

into

their cost behavior and profit stability. The P/V ratio helps assess how much contribution is
generated per rupee of sales, and break-even analysis shows how much sales are required to cover

Assignment Set – 2

Q4. A Company’s reported profit of Rs 90000 after incorporating the following, you are
required to calculate the Funds From operations.
Particulars
Amt (Rs.)
Profit on sale of non-current assets
50,000
Profit on revaluation of investment
3,000

Dividend income on investment
5,000
Loss on sale of equipment
11,000
Premium on redemption of debentures
2,000
Discount on issue of debentures
2,500
Depreciation on machinery
25,000
Depletion of natural resources
11,500
Amortization of goodwill
25,000
Interim dividend
12,500
Excess provision of taxation
21,000
Transfer to General reserve
6,000
Preliminary expenses are written off
1,500

Ans 4.
Funds From Operations
Funds From Operations (FFO) refers to the amount of cash flow generated from the normal operating
activities of a business. It reflects the actual operational profitability by adjusting the net profit for all
non-operating items and non-cash items. The goal is to arrive at a more accurate picture of funds
available from business operations, which helps in cash flow analysis and fund flow statements.
The given profit includes various non-operating and non-cash items, so we must add or subtract them

Q5. Analysis without interpretation is meaningless and interpretation without analysis is
impossible. Discuss this statement considering techniques and the importance of financial
statement analysis.
Ans 5.
Financial Statement Analysis
Financial statement analysis involves examining the balance sheet, income statement, and cash flow
statement of an organization to assess its financial health, performance, and trends. The analysis helps

stakeholders, including management, investors, and creditors, make informed decisions. However,
the true value of this analysis depends on the interpretation of the results. Thus, analysis and

Q6. The comparative statements of Income and Financial position are given below:

2023 (Rs.)
2024(Rs.)
Net Sales
100000
150000
Less: Cost of Sales
70000
110000
Gross Profit
30000
40000
Less: Operating expenses
20000
25000
Net Profit
10000
15000
Cash in hand
5000
8000
Cash at Bank
4000
2000
Debtors
40000
25000
Stock at cost
15000
10000
Fixed Assets (Net)
56000
65000

120000
110000
Creditors
36000
12000
Bills Payable
2000
1000
Mortgage Loan
10000
20000
Equity & Share Capital
60000
70000
Reserves & Surplus
12000
7000

120000
110000

You are required to calculate the following ratios for both years:
1) Current ratio
2) Acid test ratio
3) Debtors’ Turnover Ratio
4) Average collection period
5) Stock turnover ratio.
(Assume 360 days in a year)

Ans 6.
Ratio Analysis Based on Comparative Financial Statements (2023 and 2024)
Ratio analysis helps evaluate the financial health and operational efficiency of a company over time.
Here, we will calculate and compare five important ratios: Current Ratio, Acid-Test Ratio, Debtors’
Turnover Ratio, Average Collection Period, and Stock Turnover Ratio.
1. Current Ratio
Formula:
Current Ratio = Current Assets / Current Liabilities
Current Assets: