BACHELOR OF COMMERCE (B.COM)

DCM2205 HUMAN RESOURCE MANAGEMENT

SESSION: JAN–FEB 2026

SEMESTER: IV

ASSIGNMENT SET – 1

Q1. Define Human Resource Planning and analyze the stages involved in the process of Human Resource Planning.

Ans 1.

Human Resource Planning

Human Resource Planning (HRP) is the method by that an organization analyzes the current and anticipated requirements for human resources and formulates strategies for meeting those needs that are in line with the overall corporate goals. It’s a proactive process which makes

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Q2. Explain the concept and the process of selection.

Ans 2.

Concept of Selection

The process of selection involves picking the ideal candidate out of a pool applicants that have submitted an application to be employed by an organisation. This is an unfavorable process in that it is a process of removing candidates who are not suitable and allowing only those that are most compatible with the requirements for the post. Selection is a follow-up to

Q3. Describe how the concept of Human Resource Management has evolved over time.

Ans 3.

Early Industrial Era: The Commodity View

The story of Human Resource Management is a chronicle of a gradual shift regarding how businesses view and deal with their employees. At the beginning of industrialization in the 18th and 19th centuries, employees were seen as primarily a part in production, quite like the

ASSIGNMENT SET – 2

Q4. Explain the different types of incentive schemes.

Ans 4.

Incentive Schemes

Incentive programs are a structured rewards programs designed to encourage employees to increase their performance as well as increase their productivity. They also ensure that their actions are aligned with the company’s objectives. Contrary to the basic wage that is not

Q5. Explain the following:

(a). Basic Ingredients of Disciplinary Action.

(b). Strategies to Improve Employee Relations.

Ans 5a.

Meaning and Purpose of Disciplinary Action

Disciplinary actions refer to actions taken by the management if the employee’s conduct or performance is not up to the acceptable standard. Its main purpose is correction instead of punishing. Discipline that is effective ensures the order of things, defends the organization’s norms and helps employees who are in trouble recognize the impact of their unacceptable

Q6. Describe the methods of performance appraisal.

Ans 6.

Performance Appraisal

Performance appraisal refers to the process of evaluating the performance of an employee’s work and contributions to the company for a specified time. It has multiple functions such as determining the amount of pay increase and identifying the need for training as well as

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

Assignment Set – 1

Q.1. a. Xing ltd. sells a package that includes: i. A Laptop (exclusive of GST 28%) ₹50,000 ii. A software subscription (for 1 year) (exclusive of GST 12%) ₹10,000 iii. An extended warranty service (for 1 year) (exclusive of GST 5%) ₹2,000. The total price for this package is Rs. 62,000. Determine the tax liability for this supply. b. Mention the causes of adoption of GST system. (5+5 = 10 Marks)

Ans 1.

1. A) Assessment of Tax Liability for Supply of Composite or Mixed

The first thing to do is identify whether the bundle is the term “composite supply” or mixed sale under the GST framework. In accordance with Section 8(1) of CGST Act, 2017, the term “combined supply” refers to a supply consisting of two or more taxable products that are naturally packaged and sold concurrently in the course of business where one element is considered to be an essential supply. A mixed supply is mixture of supplies that is natural

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Q.2. Discuss the provisions of GST related to determination of time of Supply of goods with example. (10 Marks)

Ans 2.

The supply date determines the point at which the tax liability becomes due pursuant to GST. This is crucial because it determines the time that the taxpayer has to pay tax and file returns. The section 12 in the CGST Act, 2017 deals with the supply time of products.

General Rule for Time of Supply of Goods

According to Section 12(2), the time of supply of goods is when the date of supply occurs earlier than: (a) that is the day on which invoices are issued by the supplier, or the end date at which

Q.3. Determine the place of supply and applicable taxes in the following cases: I. M/s A Ltd. (Delhi) places an order with M/s B Ltd. (Mumbai) to deliver goods directly to M/s C Ltd. (Chennai). II. 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. IV. Mr. Sharma from Punjab books a hotel room in Goa through an online travel portal. V. M/s Delhi Traders (Delhi) sells a machine to M/s Gurugram Engineers (Haryana). The machine is located at a warehouse in Delhi and handed over there itself. (10 Marks)

Ans 3.

The rules for supply in place of the IGST Act, 2017 determine the states in which GST is to be levied and determine the allocation of tax revenues between the government of the central and state levels. These provisions apply as follows:

Case I – Bill to Ship to (Third-Party Delivery)

According to Section 10(1)(b) in the IGST Act, when goods were supplied under the direction by a third party (Bill to Ship or arrangement) the location where the supply is made will serve as the

Assignment Set – 2

Q.4. a. Discuss the concept of ‘Input Tax Credit’ with example. b. Outline the concept of Blocked credit. Mention goods and services on which ITC is blocked. (5+5 = 10 Marks)

Ans 4.

1. a) Input Tax Credit

The Input Tax Credit (ITC) is the method within the GST system that permits a registered person to reduce the tax owed on the output supply in proportion to the tax already paid on input services, input inputs and capital goods employed in the furtherance of commercial activities. The goal in the creation of ITC is to curb the cascading effect of taxes and to ensure that GST

Q.5. Explain the concept of value of supply and what are the items to be included and not to be included in the transaction value as per section 15 of CGST Act 2017? (4+3+3 = 10 Marks)

Ans 5.

Concept of Value of Supply

The value of supply is the foundation upon the which GST is calculated. In accordance with Section 15 of the CGST Act, 2017, the value of the supply is called the transaction value, which is the price actually to be paid or liable for the purchase of goods or services when the suppliers and the recipient do not share a common bond and the price is the sole consideration. The value of the transaction is the initial point for computing GST liabilities. It is the arm’s-length value of a commercial transaction. This is considered as the amount of supply without any further

Q.6. Compute the customs duty liability as per the provision of the Customs Act 1962 from the following information: FOB price of Imported machinery US$ 21,200; Ocean Freight US$ 2,200; Insurance US$ 600; Exchange Rate 1 US$ = Rs. 75; Basic Customs Duty 10%; Social Welfare Surcharge 10%; IGST 18%. (10 Marks)

Ans 6.

Computation of Customs Duty Liability

According to the Customs Act, 1962, the customs duty is calculated on the Customs Value (CIF Value) of imported merchandise. This CIF Value is the Cost of the goods (FOB) and Insurance plus freight. All values are initially changed to Indian Rupees at the exchange rate announced by

SET – 1

Q.1. Explain the registration process of underwriters according to SEBI guidelines. (10 Marks)

Introduction

Ans 1.

Underwriters play a vital role in the main market, guaranteeing the sale of securities issued by corporations. They take on the risk of not sold securities and give confidence to the company that

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Q.2. Discuss the regulatory framework for insurance services in India. (10 Marks)

Ans 2.

The insurance industry in India is one of the most tightly controlled sectors in the realm of financial services. An effective regulation framework is necessary for protecting policyholders, ensuring that insurance companies are solvent as well as to ensure a steady growth of the sector.

Q.3. Highlight the principles of insurance. (10 Marks)

Ans 3.

A financial agreement by which one person transfers the risk of loss to an alternative party to pay a cost. In order for this system to operate properly and effectively it must be based by a set of basic guidelines. These principles protect both the insurance company and the insuree, prevent

SET – 2

Q.4. Briefly discuss the functions of Portfolio Management. (10 Marks)

Ans 4.

Portfolio management refers to the method of selecting, directing and evaluating a portfolio of investments that are designed to fulfill specific goals of a financial investor. This could be a goal of capital appreciation, regular income or principal security or a mix of all three. Portfolio management is a connection between the investors’ goals in terms of financials and the

Q.5. Explain the role of investment banking in financial markets. (10 Marks)

Ans 5.

Investment banking is a specific section of the financial service business that helps corporations, governments, and other organizations in raising capital and executing complex financial transactions. Unlike commercial banks that deal principally with loan and deposit the investment

Q.6. Discuss the Credit Rating Process in detail used by credit rating agencies. (10 Marks)

Ans 6.

Credit rating refers to the act in assigning a uniform symbol for a debt instrument, or a borrower. It is a representation of the creditworthiness and credibility of the issuer and the likelihood of timely repayment of principal as well as interest. Rating agencies for credit like CRISIL, ICRA, CARE, and FITCH have a significant role to the Indian financial system by providing

Assignment Set – 1

Q.1. (a) Explain the objectives of corporate accounting and discuss the importance of Schedule III of the Companies Act, 2013 in preparation of financial statements. (b) From the following particulars, prepare a Statement of Profit & Loss (extract): Revenue from operations ₹5,00,000; Cost of goods sold ₹3,00,000; Administrative expenses ₹50,000; Finance cost ₹20,000; Tax rate 30%. (5+5 = 10 Marks)

Ans 1.

1. a) Objectives of Corporate Accounting and Schedule III

Corporate accounting refers to the systematic recording, report, and study of financial transactions in firms that have been incorporated under Companies Act. The primary objectives of corporate accounting comprise providing accurate financial information to shareholders and other stakeholders as well as ensuring compliance with relevant laws and accounting guidelines, facilitating comparison of performance in different periods as well as with peers in the industry, as well as assisting the management with the planning and budgeting process, as well as taking

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Q.2. (a) Explain the significance of a cash flow statement and distinguish between operating, investing, and financing activities. (b) From the following, calculate Cash from Operating Activities (Indirect Method): Net Profit before tax ₹1,00,000; Depreciation ₹20,000; Increase in Debtors ₹10,000; Decrease in Creditors ₹5,000. (5+5 = 10 Marks)

Ans 2.

1. a) Significance of Cash Flow Statement

A Cash Flow Statement, prepared as per AS-3 (Revised) in addition to AS 7, shows the inflows and outflows of cash and cash equivalents over an accounting period. Its significance lies in revealing the actual liquidity situation of a company that may be different from the profits reported within the Profit and LOSS Account. Profitable companies may have to face liquidity issues if they do not effectively manage its working capital. A cash flow report can assist creditors, investors, and management to assess the capability of the company to generate cash,

Q.3. (a) Explain the concept of forfeiture and reissue of shares and its accounting treatment. (b) A company forfeits 100 shares of ₹10 each (₹8 called, ₹6 paid). These shares are reissued at ₹7 per share. Pass journal entries. (5+5 = 10 Marks)

Ans 3.

1. a) Forfeiture and Reissue of Shares

Shares are forfeited when the shareholder is not able to pay the amount called for shares on the due date, and the firm, following the deadline gives notice to cancel the allotment. It considers the money already paid as forfeited. According to the Articles of Association must authorise forfeiture. In the event of forfeiture, the company alters the capital of its shares by debiting the Share Capital account with the called-up amount, credits the accounts for calls-in-arrears with

Assignment Set – 2

Q.4. (a) Explain the sinking fund method for redemption of debentures and its advantages. (b) A company has ₹1,00,000 debentures to be redeemed after 2 years. It creates a sinking fund with annual contribution ₹40,000. Investment earns ₹5,000 interest. Calculate total fund available at redemption. (5+5 = 10 Marks)

Ans 4.

1. a) Sinking Fund Method

The sinking fund method is a systematic approach to accumulating funds for the redemption of debentures upon the completion the term. With this approach, the business reserves a specific annual cash sum from its profits (charged to the Profit and Loss Account) which is transferred into an Sinking Fund or Debenture Redemption Fund. It is then invested in safe, liquid security (external investment). Over the course of the debt, the debentures grow thanks to annual contributions and the interest earned on investments. At maturity, the investments are liquidated

Q.5. (a) Explain the net asset method and yield method of valuation of shares. (b) A company has net assets worth ₹5,00,000 and 10,000 equity shares. Calculate value per share. (5+5 = 10 Marks)

Ans 5.

1. a) Methods of Valuation of Shares

Valuation of shares is required in a number of situations, such as amalgamation, absorption, change of shares from debentures buybacks, sales of an enterprise, gift or estate valuations for tax reasons.

Net Asset Method (Intrinsic Value Method) Methodology: In this case, the value per share is determined by dividing the net assets of the company attributable for equity investors by the amount of shares in equity. Net assets are computed as the total assets minus all external liabilities (including preference share capital as well as preference dividend arrears if any). This

Q.6. (a) Explain internal reconstruction and reduction of share capital with its objectives. (b) A company reduces share capital from ₹10 to ₹8 per share on 1,000 shares. Pass journal entry. (5+5 = 10 Marks)

Ans 6.

1. a) Internal Reconstruction and Reduction of Share Capital

Internal reconstruction is an approach to reorganizing the financial structure of a company with no winding up the company or creating a brand new business and is different from external reconstruction that is the process of creating new entities. The procedure is used after a company has built up losses, overvalued assets, fake assets, or an unsound capital structure, which has to be rectified to ensure its financial viability. Current shareholders carry the costs of rebuilding by