Assignment Set – 1

Q.1. Describe the various types of Money Market Instruments. (10 Marks)

Ans 1.

Money market a section of the financial markets in where short-term financial instruments that have durations of one year at most are exchanged. The market provides the borrower with an efficient mechanism to meet their immediate liquidity requirements. It also gives investors a secured way to use surplus funds over short durations. A variety of different instruments are offered on the market. They each serve the purpose of investment and liquidity.

Treasury Bills (T-Bills)

Treasury Bills are short-term borrowing instruments issued by the Government of India through

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Q.2. Describe the different categories of financial services and how do they shape economic activities. (6+4 = 10 Marks)

Ans 2.

Categories of Financial Services

Financial services cover a wide array of tasks that allow the transfer of money between borrowers and savers, reduce financial risk, and enable economic transactions. They can be broadly classified in a variety of categories, based on their function and the type of benefit they offer customers.

Fund-Based Services involve the application of funds by the financial institution. They include

Q.3. Explain the concept of Venture Capital. Discuss the various methods of venture capital financing. (4+6 = 10 Marks)

Ans 3.

Concept of Venture Capital

Venture Capital (VC) is the name of a type of private equity funding offered through professional investors and investment companies to young firms with a high-growth potential who usually are not able to get traditional bank loans because of their absence of cash flow history and collateral assets or track record of profitability. Venture capitalists make investments in exchange for an ownership stake in the business by becoming part owners of the company and

Assignment Set – 2

Q.4. Examine the role of credit rating as a financial service and describe its process. (3+7 = 10 Marks)

Ans 4.

Role of Credit Rating as a Financial Service

The credit rating process is an expert evaluation of the creditworthiness of an organisation, debt instrument or sovereign which is expressed in the form of a standardised alphanumeric symbol which indicates the likelihood of falling into default on financial obligations. Rating agencies for credit, such as CRISIL, ICRA, CARE along with India Ratings within India, and Moody’s, Standard and Poor’s, and Fitch across the globe, provide the service. Credit ratings provide

Q.5. Differentiate between factoring and forfeiting. Establish comparison between loan syndication and loan consortium. (5+5 = 10 Marks)

Ans 5.

Factoring vs Forfeiting

Factoring is a type of financial service that allows a business to sell its receivables from trade that are short-term (invoices) to a financier, also known as an factor at a reduced price. The factor advances a large proportion of the invoice’s value in a short time, usually around 80-90 percent and collects the loan from the purchaser upon its maturity. Factoring allows the seller to have immediate working capital without waiting for the expiration of the credit period and

Q.6. Illustrate the concept of Securitization and discuss in detail advantages of securitization. (4+6 = 10 Marks)

Ans 6.

Concept of Securitization

Securitization is a financial process wherein illiquid financial assets such as mortgages, loans trade receivables and credit card receivables, and lease rental are pooled and then converted into marketable security that are then offered to investors on the capital market. This process involves transfer of the pools of assets from the source that is usually an institution or bank that originally created the assets into a Special Purpose Vehicle (SPV) which is an independent legal entity that was specifically

Assignment Set – 1

Q.1. Explain the project identification process and describe the four stages involved in it. (10 Marks)

Ans 1.

Project identification is the foundational stage of the project management life cycle. It is where possible investments or projects are found, analyzed in a first-hand manner, and subsequently selected for further development. It’s the way in that an organization translates its strategies, objectives for environmental analysis and stakeholder requirements into a list of feasible concept ideas that merit effort and time to develop further. If they do not have a thorough project

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Q.2.  Develop the network diagram and determine the earliest start time and earliest finish time for each activity.

Ans 2.

Network Diagram and Forward Pass

Analysis of project networks aids by arranging the activities in their logic so that project completion time can be estimated systematically. Through the forward pass approach every activity is scrutinized from the beginning of the project toward the completion. The activities that do not have predecessors begin with zero. Activities that have predecessors are only able to begin once all previous requirements are completed. When there are more than one predecessor

Q.3. List the various cost forecasting techniques and explain any two in detail. (10 Marks)

Ans 3.

Cost Forecasting Techniques

Cost forecasting refers to the method of estimating the future costs of a project in different stages of its lifecycle and aiming to enable accurate financial planning, resource allocation and project control decisions. Accurate cost forecasting is essential because it forms the basis of budget establishment, funding decisions, and performance measurement. The most popular methods for cost forecasting that are used for project management comprise Analogous Estimating

Assignment Set – 2

Q.4. What is a Project Management Information System? Discuss the key considerations in its design, the sub-systems of a PMIS, and the components of those sub-systems. (10 Marks)

Ans 4.

Project Management Information System (PMIS)

The Project Management Information System (PMIS) is a tool, process, and procedures used to collect, store, organise, analyse, and distribute data related to projects that aids in decision making by project executives and other stakeholders through the duration of a project. It offers a centralised database that ensures the right information is available to the right people at the right moment to allow efficient planning, execution controlling, and monitoring of projects’ activities.

Q.5. Explain the various phases of contract management. (10 Marks)

Ans 5.

The term “contract management” refers to the complete process of systematically managing contracts from their initial creation through execution to termination, making sure that all parties fulfill their commitments and the company extracts maximum value from each contractual relationship. It is a series of phases that are combined to create a logical and a transparent system for governing commercial obligations.

Phase 1: Pre-Award Phase (Contract Preparation)

The pre-award process comprises all aspects before the contract is formally concluded. It begins

Q.6. Explain the terms: BCWS, BCWP, ACWP, Cost Variance, Schedule Variance (Cost), CPI, SPI. (10 Marks)

Ans 6.

Earned Value Management (EVM) is a method of measure of performance methodology that incorporates scope, schedule, and cost factors to offer an objective evaluation of the project’s overall health. The following are the core metrics of the EVM framework.

BCWS – Budgeted Cost of Work Scheduled

BCWS, also called Planned Value (PV) The BCWS, also known as Planned Value (PV), is the

Assignment Set – 1

Q.1. Describe the concept and features of the capitalist, socialist and mixed economy. (10 Marks)

Ans 1.

Economic systems are the means that allow societies to organize the production, distribution, as well as consumption of both goods as well as services. The three principal economic systems include socialism, capitalism, and the mixed economy, each reflecting different philosophies about how private ownership plays a role or government intervention as well as market structures.

Capitalist Economy

Capitalism, often referred to as markets that are free or a market economy, is a type of economy

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Q.2. Identify and explain the components of the macro environment of business with suitable examples. (10 Marks)

Ans 2.

The macro environment in business encompasses the wide-ranging external forces that influence the entire business sector within an economic system, irrespective the industry they operate in or their size. As opposed to the micro environment, which involves forces directly related to the business The macro environment is comprised of larger-scale social forces which individual businesses have no influence, but they must adapt their strategies. The elements of the macro-

Q.3. Explain the concept and categories of social responsibility of business. (2+8 = 10 Marks)

Ans 3.

Concept of Social Responsibility of Business

Social responsibility of business refers to the obligation of businesses to carry out their operations in ways that aren’t just financially efficient but also ethical, legally compliant, and beneficial to our society as well as the environment. It extends beyond just conformity with laws to encompass voluntary actions to benefit every stakeholder, which includes employees, communities, customers, environmental community, and the society at large. The model

Assignment Set – 2

Q.4. Explain the concept and components of Balance of Payments. (4+6 = 10 Marks)

Ans 4.

Concept of Balance of Payments

The Balance of Payments (BoP) is a consistent and accurate account of all financial interactions between citizens of an individual country and those of the world over an exact time frame, usually 1 year. It records flows of goods or services, earnings, and financial assets that are exchanged between the domestic as well as foreign-owned entities. The BoP relies on the double entry bookkeeping concept where every transaction is recorded as a debit and a credit. debit.

Q.5. Describe the different types of Intellectual Property Rights. (10 Marks)

Ans 5.

Intellectual Property Rights (IPR) are the legal rights granted by the government to creators, organizations, and inventors to guard their own original works of the mind over an extended period. IPR gives monopoly rights over intellectual inventions, allowing creators to gain financially from their efforts and encouraging ongoing investment in innovation creativity, and knowledge creation. The World Intellectual Property Organisation administers the major

Q.6. Provide detailed information on the concept and tools of monetary policy. (2+8 = 10 Marks)

Ans 6.

Concept of Monetary Policy

Monetary policy is the policies taken by a nation’s central bank to manage the supply of money in the country, as well as credit availability as well as interest rates within the economy in order to meet macroeconomic goals. In India the policy of monetary management is conducted through the Reserve Bank of India (RBI). Since 2016, India has adopted a flexible framework for inflation targeting under which the primary objective of monetary policy is the maintenance of

Assignment Set – 1

Q.1. Define Marketing? Explain its core concepts. (2+8 = 10 Marks)

Ans 1.

Definition of Marketing

Marketing is the process of finding, anticipating, as well as satisfying the needs of customers as well as wants with profit through creating, communicating, delivery, and exchange of worth. It is the American Marketing Association defines marketing as the activity, set of processes, institutions and structures that are used to develop, communicate exchange, and delivering products that are beneficial to customers, clients along with partners and all of society.

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Q.2. Define Marketing Information System? Explain its advantages. (2+8 = 10 Marks)

Ans 2.

Definition of Marketing Information System

The Marketing Information System (MIS) is a structured and interconnected system of machines, people, and procedures designed to generate an orderly flow of accurate and timely data gathered from external and internal sources to usage as the foundation of decision-making within the specific aspects of managing marketing. It constantly collects, processes analyzes, disseminates, and provides the information about marketing to managers in order for effective plan, execution,

Q.3. Explain the stages of Product Life Cycle. (10 Marks)

Ans 3.

Product Life Cycle (PLC) is a marketing concept that describes the phases a product goes through from its initial introduction to the marketplace, and then its final decline and removal. It is analogous to the biological life cycle that a living thing goes through and offers marketers the framework to understand how competitive environments in terms of volume, sales, profitability and the necessary marketing strategies shift with time. The PLC has four distinct stages which

Assignment Set – 2

Q.4. Define consumer behavior? What are the steps in buying process for a product? (2+8 = 10 Marks)

Ans 4.

Definition of Consumer Behaviour

It is the study of how individuals or groups of people choose, purchase, utilize or dispose of products, services, ideas, or experiences in order to meet their desires and needs. It analyzes the psychological social, cultural and economic variables that shape buying decisions. This includes what customers buy, their reasons for why they choose to purchase it, what time they buy it, where they shop for it, how frequently they purchase it, and how they judge their purchasing decisions following they have made their purchase. Understanding how consumers behave is

Q.5. What is CRM? Explain its forms. (2+8 = 10 Marks)

Ans 5.

Definition of CRM

Customers Relationship Management (CRM) refers to an extensive business plan and set of technologies employed to analyze and manage customers’ interactions and customer data over the entire life cycle of a client in the hope of increasing customer satisfaction helping to improve customer retention and accelerating sales growth. CRM combines business processes, technology, and people in order to comprehend customers better as well as to maintain long-term

Q.6. Explain the Fundamentals of Sales Promotion. (10 Marks)

Ans 6.

Sales promotion is an important component of the marketing communication mix that encompasses a diverse variety of incentive programs as well as activities that aim to spur immediate or increased purchase of products or services by clients or other trade partners. In contrast to advertising, which creates long-term reputation for the brand, and personal selling, which helps build individual relationships, sales promotion creates urgency and motivates

Assignment Set – 1

Q.1. Explain the differences between Management Accounting and Financial Accounting. (10 Marks)

Ans 1.

Management Accounting and Financial Accounting are two distinct fields of accounting which have different objectives, audience, and operational frameworks within an organisation. While both draw on the same financial data They differ significantly in the goals they pursue, their scope and scope, requirements for regulatory compliance, the way they are organized and their timing of report.

Purpose and Users

Financial Accounting is designed for the purpose of communicating financial information to

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Q2. The standard material required to produce 1,000 units of a product is:

• Material A: 500 kg @ ₹4 per kg
• Material B: 300 kg @ ₹6 per kg

During a particular period, the actual output was 1,200 units. The actual consumption and cost were:

• Material A: 650 kg @ ₹5 per kg
• Material B: 400 kg @ ₹5 per kg

Required:

1. Calculate Material Cost Variance (MCV)
2. Calculate Material Price Variance (MPV)
3. Calculate Material Usage Variance (MUV)

Verify the relationship:

Ans 2.

Theory: Material Variances

Materials variances are employed in standard costing to determine the variance between the standard (expected) material cost as well as the actual costs incurred for a given amount of output. Materials Cost Variance (MCV) is the sum of the amount that is the difference between standard cost to produce the actual output and the actual costs incurred for materials. It’s divided

Q.3.  A company manufactures a single product with the following details:

• Selling Price per unit = ₹50
• Variable Cost per unit = ₹30
• Fixed Costs = ₹2,00,000

Required:

1. Calculate the Contribution per unit
2. Calculate the P/V Ratio
3. Calculate the Break-Even Point (in units and in sales value)
4. Calculate the Profit if 12,000 units are sold

How many units must be sold to earn a profit of ₹1,00,000?

Ans 3.

Marginal Costing Concepts

Marginal costing is a method of costing where only variable costs are charged to cost units while fixed costs are considered expenses for the duration of time and are deducted against the contribution amount for the time they were incurred. It’s a great tool to make short-term decisions and profit analysis. Contribution is the amount that’s different between the price of selling and variable cost per unit and represents how much each sale is used to recover fixed cost

Assignment Set – 2

Q.4. Explain the objectives of financial statement analysis. (10 Marks)

Ans 4.

Financial statement analysis is the method of looking at and understanding the financial information provided in a company’s balance sheet, income statement as well as cash flow statements and notes to accounts to determine its financial health, potential, and performance. This transforms the raw financial data into valuable insights for various users. The analysis

Q.5. From the following information of XYZ Ltd., calculate:

1. Current Ratio
2. Quick Ratio
3. Debt-Equity Ratio
4. Gross Profit Ratio
5. Net Profit Ratio

From below given Data:

• Current Assets = ₹4,00,000
• Inventory = ₹1,50,000
• Current Liabilities = ₹2,00,000
• Total Debt = ₹3,00,000
• Shareholders’ Equity = ₹5,00,000
• Net Sales = ₹10,00,000
• Cost of Goods Sold = ₹6,00,000
• Net Profit = ₹2,00,000

Ans 5.

Ratio Analysis

Ratio analysis is a quantitative technique that is used to analyze an organization’s financial performance through formulating meaningful relationships between financial statement items. Ratios for liquidity are a measure of the ability to pay short-term debts. The Current Ratio compares actual assets with current liabilities using a ratio of 2:1. This is the Quick Ratio excludes inventory to provide a more conservative measurement of liquidity, using a benchmark

Q.6. Describe the different levels of management reports. (10 Marks)

Ans 6.

Management reports are structured documents which give information to different levels of management for planning, decision-making, and management. The nature, frequency degree of information, and nature of the reports differ significantly based on the management level they are designed to serve. The three main levels of management with particular information requirements, are tactical (top management), tactical (middle management), and operational

Assignment Set – 1

Q.1. Describe in detail the steps to be carried out in a typical research study. (10 Marks)

Ans 1.

Research is an organized, systematic method of investigation aimed at discovering, interpreting, and changing facts in order to improve knowledge or resolve problems. Conducting a rigorous research study requires following a structured process that will ensure the research is valid, reliable, and meaningful.

Step 1: Identifying and Defining the Research Problem

The first step in the research process is the identification of a certain concern or issue that the

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Q.2. Briefly discuss research designs. Outline the three principles to be taken care of when selecting a research design. (5+5 = 10 Marks)

Ans 2.

Research Designs

A research design is an outline or plan which defines the methods for collecting, analysing, and interpreting data to answer research-related questions or investigate theories. It specifies how research will be structured and executed. Research plans are generally classified into three categories based on the reason for which they are designed.

Exploratory Research Design can be used to study a subject when the researcher has only a little

Q.3. Differentiate between sample and census. Explain the various sources of non-sampling errors. (5+5 = 10 Marks)

Ans 3.

Sample vs Census

A Census is a data gathering technique in which data is collected from each individual or subject population without exception. The subject population could include all households in a country and all employees from an organization, or all students at a college. Census data is complete and exact for the people of the country, and is therefore considered to be the gold standard for

Assignment Set – 2

Q.4. Describe in detail the measures of central tendency. Summarize the relation between mean, median, and mode. (5+5 = 10 Marks)

Ans 4.

Measures of Central Tendency

Measures of central tendency are the statistical measurements that indicate the center or common values of a data set. They summarise a large collection of findings using a representative number that captures where most data points are clustered. The three most significant indicators are the arithmetic median or median as well as the moderate.

The Arithmetic Mean is the most frequently used measurement of central tendency. It’s

Q.5. Explain the various steps involved in the tests of the hypothesis exercise. (10 Marks)

Ans 5.

Hypothesis testing is a statistical procedure used to evaluate a claim or assumption about an individual’s population by using results. It offers a thorough, independent framework to make decisions regarding whether the observed results match with the hypothesis of a population condition or whether there is evidence to support a assumption. It follows a clearly defined

Q6. A survey was carried out in a state among the doctors belonging to the rural health service cadre (500 doctors) and among the medical education directorate cadre (300 teaching doctors). They were asked a question, ‘Would it be acceptable to you, if the government proposes to hire all the doctors on a fixed period contractual basis?’ The  doctors were to answer either as ‘Acceptable’ or ‘Not Acceptable’. There was no third category ‘Undecided’. The following was the data compiled in a cross-tabulated format:

Test an appropriate hypothesis using a 5 percent level of significance.

Ans 6.

Statistics hypothesis testing can help researchers establish whether differences observed in the data are meaningful or just a coincidence. To answer this The Chi-Square Test of Independence is employed to assess whether doctors are of the opinion that their opinions on contractual appointments correspond to their particular cadre.

Chi-Square Test of Independence

The Chi-Square (kh2) test for independence tests the presence of a significant connection

Assignment Set -1

Q1. From the following information, prepare Income Statement and Balance Sheet (Position statement) of Kumari Ltd. as at 31st March 2025.

Additional information:

1.Closing stock at 31-03-2025 = ₹25,000.

2. Depreciate Plant & Machine @ 5% p.a. and Delivery Vehicle @ 25% p.a.
3. Unpaid rent amounting to ₹6,000 (outstanding) is to be provided.

Provision for doubtful debts = 5% on sundry debtors (make provision).

Ans 1.

Kumari Ltd. – Income Statement & Balance Sheet as at 31-03-2025

Step 1: Depreciation (Adjustment)

• Plant & Machinery @ 5% on ₹2,60,000

• Delivery Vehicle @ 25% on ₹60,000

Step 2: Provision for Doubtful Debts (Adjustment)

Provision = 5% of Sundry Debtors ₹90,000

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Q2.(A). ABC Limited is in the process of preparing its financial statements for   the first time in accordance with the new accounting standards. As part of its preparations, the company is reviewing the conceptual framework of accounting, focusing on the qualitative characteristics of financial information.

Elaborate on the different levels of the conceptual framework of accounting as per qualitative characteristics and justify the necessity for ABC Limited to adopt these standards for accurate financial reporting.

(B). MNO Ltd., a newly established manufacturing company, is preparing its first set of financial statements. During the process, the accountant records machinery at its original purchase price but ignores the cost of installation and transportation. Additionally, the company delays finalizing its financial statements by three months, citing staff shortage.

Question:
i. Identify which qualitative characteristics of financial information are being violated in the above scenario.

1. Explain how MNO Ltd. can ensure faithful representation and timeliness in future reporting.

Ans 2.

(A) Conceptual Framework of Accounting and Qualitative Characteristics

The conceptual framework of accounting provides a structured foundation for the preparation and presentation of financial statements. It guides standard-setters, preparers, and users by defining the objective of financial reporting and the qualitative characteristics that make financial information useful. For ABC Limited, which is preparing financial statements for the first time under new accounting standards, understanding this framework is essential for accurate and reliable reporting.

At the first level, the conceptual framework defines the objective of financial reporting, which is to provide financial information that is useful to investors, lenders, and other stakeholders in making economic decisions. This objective focuses on providing information about the financial position, performance, and cash flows of the entity.

Q3. (A)  ABC Ltd. purchased machinery costing ₹9,60,000 on 1 April 2024. Useful life for accounting (Companies Act) = 8 years (straight-line).

For Income-tax Act purposes the machinery is allowed to be depreciated over 4 years (straight-line).

ABC Ltd. is in a 30% tax bracket.

Net profit before depreciation and tax (i.e., profit before charging any depreciation and before tax) for FY 2024-25 = ₹7,20,000.

Using the data above, answer:

25. Accounting income (as per Companies Act) and Taxable income (as per Income Tax Act) for FY 2024-25.
26. Amount of Timing difference (if any).

iii. Amount of Deferred Tax (DTA or DTL).

25. Where these amounts will appear in the Income Statement and Balance Sheet for FY 2024-25.

(B). MNO Ltd., a mid-sized manufacturing company listed on the stock exchange, has been under pressure from investors to show higher quarterly profits. In response, the finance team has been considering certain accounting practices that could boost short-term performance. During the review, the auditor noticed the following:

1. Sales worth ₹25,00,000 were recorded in March 2025 even though the goods were delivered in April 2025.
2. Certain repair and maintenance expenses of ₹5,00,000 were capitalized as fixed assets.
3. A provision for doubtful debts of ₹3,00,000 was intentionally omitted to improve reported profit.
4. Management hesitated to disclose pending litigation of ₹10,00,000 that could impact future profits.

Required:
i. Identify and explain the ethical issues involved in financial accounting as observed in the case of MNO Ltd.

1. Suggest the general procedure to resolve such ethical issues in financial reporting.

Ans 3.

(A). Deferred Tax due to different depreciation (FY 2024-25)

Cost of machinery = ₹9,60,000

Profit before depreciation & tax = ₹7,20,000

Tax rate = 30%

1. i) Accounting income & Taxable income

Book depreciation (Companies Act, SLM 8 yrs):

Accounting income (PBT):

Tax depreciation (Income-tax, SLM 4 yrs):

Taxable income:

Assignment Set 2

Q4. A. List out reporting areas that may be relevant to a particular company or organization when considering matters related to Corporate Social Responsibility (CSR) and Sustainability reporting in financial reporting.

1. XYZ Ltd. is a growing tech company that has decided to grant share-based payment in the form of stock options to its employees as part of their incentive program. The company grants 2,000 stock options to an employee, allowing the employee to purchase shares at a price of ₹100 per share. The stock options will vest over a period of 5 years, with 1/5 of the options vesting each year. The fair value of the stock options at the grant date is estimated at ₹250 per option. XYZ Ltd. must determine the accounting treatment for this stock option grant.

Explain how XYZ Ltd. should:

1. Measure the fair value of the stock options granted to employees.
2. Recognize the expense related to the stock options in the financial statements over the vesting period.

iii. Present the share-based payment transaction in its financial statements.

Ans 4.

(A). CSR & Sustainability reporting areas

CSR/sustainability reporting areas commonly include: environmental impacts (energy, emissions, water, waste), employee well-being and labour practices, health & safety, diversity and inclusion, supply-chain ethics, community development/CSR spend, product responsibility and customer privacy, governance and anti-corruption, compliance and legal matters, climate risk and ESG targets, and reporting metrics/assurance for sustainability

Q5. Write short note on:

• Equity and Cost method of valuation of Investments.
• Triple Bottom Line
• Integrated Reporting
• Impairment of Non-Current Assets
• Elements of Revenue Account of Banking Company.

Ans 5.

1. Equity and Cost Method of Valuation of Investments

• The cost method of valuation of investments records investments at their acquisition cost. Income is recognized only when dividends are received, and such income is treated as revenue. Any decline in value is recognized only if it is permanent in nature. This method is generally applied when the investor does not have significant influence over the investee company.
• The equity method, on the other hand, is used when the investor has significant influence over the investee, usually when shareholding is between 20% and 50%. Under this method, investments are initially recorded at cost and subsequently adjusted for the investor’s share of post-acquisition profits

Q6. On 31st March 2025 the balance sheets of Maanu ltd and its subsidiary Pooni Ltd. stood as follows

Draw a consolidated balance sheet as at 31/3/2025 after taking into consideration the following information

1. Maanu Ltd acquired shares on 31/7/2024 on that date Profit and loss A/c and General Reserve of Pooni Ltd stood at Rs. 30,000 and Rs 40,000 respectively.
2. Pooni Ltd earned a profit of Rs 45000 for the year ended 31/3/2025
3. On 1/1/2025 Maanu ltd sold Pooni ltd goods costing Rs 15000 for Rs 30000.
4. On 31/3/2025 , 50% of the above goods were lying unsold in the godowns of Pooni Ltd.

Ans 6.

Consolidated Balance Sheet of Maanu Ltd. and its Subsidiary Pooni Ltd. as at 31-03-2025

Maanu Ltd. holds 75% shares in Pooni Ltd.; therefore Pooni Ltd. is a subsidiary and consolidation is required as per standard consolidation principles.

1. Holding and Minority Interest

• Holding company (Maanu Ltd.) = 75%
• Minority interest = 25%

2. Net Assets of Pooni Ltd. on Date of Acquisition (31-07-2024)

Formula:

Set – 1

Q1. Discuss the duties of a bailor and bailee under the Indian Contract Act.     5+5     

Ans 1.

Duties of the Bailor

Under the Indian Contract Act, 1872, a bailor is the person who delivers goods to another person (the bailee) for a specific purpose upon a contract that the goods shall be returned or disposed of as per the bailor’s directions. The Act lays down several duties that the bailor must fulfill to ensure fairness and legal balance in a contract of bailment.

One of the primary duties of the bailor is to disclose all known faults in the goods bailed. Section 150 of the Act provides that the bailor is bound to disclose faults which materially

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Q2. Write a short note on:               

1. Sources of Indian Law 5
2. Capacity to Contract 5

Ans 2.

1. Sources of Indian Law

Indian law is derived from multiple sources that collectively shape the legal system of the country. The primary source of Indian law is the Constitution of India, which is the supreme law and provides the fundamental framework for governance, rights, duties, and powers of institutions. Any law inconsistent with the Constitution is considered void.

Legislation is another significant source of Indian law. Laws enacted by Parliament and State Legislatures govern various aspects of civil, criminal, commercial, and administrative

Q3. Describe the relations of the partners of a firm to one another under the Partnership Act, 1932. 10      

Ans 3.

General Principle of Mutual Rights and Duties

The Partnership Act, 1932 governs the internal relationship among partners of a firm. The relations of partners to one another are primarily based on mutual trust, good faith, and contractual understanding. Subject to any agreement between the partners, the rights and duties laid down in the Act apply uniformly. Section 9 of the Act emphasizes that partners must carry on the business of the firm to the greatest common advantage and must be just and

Set – 2

Q4. Explain the remedies available to the consumer under the Consumer Protection Act.       10

Ans 4.

Right to Seek Redressal Against Defective Goods and Deficient Services

The Consumer Protection Act provides consumers with the right to seek remedies against defective goods and deficient services. A consumer may file a complaint when goods suffer from defects or services fall short of promised standards. The Act ensures quick and effective redressal through a structured grievance mechanism.

Replacement of Goods

One of the key remedies available to consumers is the replacement of defective goods. If

Q5. Discuss the various types of meetings and their provisions under the Companies Act, 2013. 10   

Ans 5.

Meaning and Importance of Company Meetings

A meeting under the Companies Act, 2013 refers to a lawful assembly of members, directors, or stakeholders convened for discussing and deciding matters relating to the company. Meetings play a vital role in corporate governance as they provide a formal platform for decision-making, approval of policies, and protection of shareholder interests. The Act prescribes different types of meetings with specific provisions regarding notice, quorum,

Q6. Describe the meaning and civil remedies available for infringement of copyright. 3+7     

Ans 6.

Copyright Infringement

Copyright infringement refers to the unauthorized use, reproduction, distribution, communication, adaptation, or translation of a copyrighted work in violation of the exclusive rights granted to the copyright owner under the Copyright Act, 1957. When any person, without obtaining permission or license from the copyright holder, performs an act that is legally reserved for the owner, such action amounts to infringement. Copyright protects original literary, dramatic, musical, artistic works, cinematograph films, and sound

Set – 1

Q1. Briefly explain the following:

1. Contract Costing.
2. Operating Costing.

iii. Unit or Single Output Costing.

1. Process Costing.
2. Operation Costing.

Ans 1.

1. Contract Costing

Contract costing is a method of costing used where work is undertaken according to specific contracts, usually of long duration. It is commonly applied in industries such as construction, shipbuilding, civil engineering, and large-scale infrastructure projects. Under this method, each contract is treated as a separate cost unit, and all costs related to that particular contract are recorded separately. Direct costs such as materials, labor, and direct expenses are charged directly to the contract, while indirect costs are apportioned appropriately. Since contracts often extend over more than one accounting period, the concept of work-in-progress and

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Q2. Information on the overhead of different production and service departments is available as follows for July 2025:

In addition to the above, the following information is available:

Lighting Expenses                                                                               Rs.70,000

Power expenses                                                                                Rs.1,20,000

Rent and rates                                                                                    Rs.56,000

Insurance of assets                                                                            Rs.20,000

Canteen expenses                                                                             Rs.18,000

Depreciation rate on capital value of assets per annum                       12%

Find the overhead of each department.

Ans 2.

Departmental Overheads (Primary Distribution) for July 2025

Statement Showing Department-wise Data (July 2025)

Q3. Mention any five differences between Marginal and Absorption Costing.

Ans 3.

Differences between Marginal Costing and Absorption Costing

Marginal costing and absorption costing are two important techniques of cost accounting used for cost analysis, pricing, and managerial decision-making. Although both methods aim to ascertain product cost and profit, they differ significantly in treatment of costs, valuation of inventory, and usefulness for management decisions. The following discussion explains five major differences between marginal costing and absorption costing in a clear and exam-oriented manner.

1. Treatment of Fixed Manufacturing Overheads

The most fundamental difference lies in the treatment of fixed manufacturing overheads.

Set – 2

Q4. If the semi-variable cost for 2,000 units of output is Rs. 15,000 and for 3,000 units it is Rs. 20,000, find the variable cost per unit and total fixed cost for the period.

2. Selling Price is Rs. 200; Variable cost per unit is Rs. 120; Fixed Cost is Rs. 10,000.

The number of Units produced is 200.

 Calculate the following:

1. Contribution
2. P/V ratio

iii. BEP in Rs.

1. BEP in units.

Ans 4.

(A).

Semi-variable Cost (High–Low Method)

Given:

At 2,000 units → Cost = ₹15,000

At 3,000 units → Cost = ₹20,000

Variable Cost per Unit

Q5. The following data relates to two machines of KPS Ltd.

The existing machine has been working for 5 years. Its present resale value is Rs. 40,000. The scrap value of the machine may be taken as nil. Advise whether the old machine should be replaced by a new machine if the rate of interest is 10% per annum.

Ans 5.

Replace Old Machine? (NPV Decision @ 10%)

Step 1: Annual Cash Profit (Contribution – Fixed)

Existing machine:

Contribution/unit = 120 − 60 = ₹60

Annual contribution = 60 × 2,000 = ₹1,20,000

Annual profit = 1,20,000 − 48,000 = ₹72,000

New machine:

Q6. Define the concepts of Pricing Decisions. And explain its external and internal factors.

Ans 6.

Pricing Decisions: Meaning and Internal & External Factors

Pricing decisions refer to the process of determining the appropriate price at which a product or service should be offered to customers. Price is the only element of the marketing mix that generates revenue, while all other elements involve costs. Therefore, pricing decisions directly influence profitability, market position, and long-term sustainability of a business. An effective pricing decision aims to recover costs, earn a reasonable profit, and provide

Set – 1

Q1. Describe financial management. Also, illustrate various functions of financial management.  2 + 8

Ans 1.

Financial Management: Meaning and Functions

Financial management refers to the efficient planning, organizing, directing, and controlling of financial resources of an organization in order to achieve its overall objectives. It is primarily concerned with the procurement and effective utilization of funds to maximize the wealth of shareholders while ensuring financial stability and growth of the business. In modern business organizations, financial management plays a central role because every managerial decision has financial implications. Sound financial management ensures optimal

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Q2. A company is planning to start a new project of ₹ 2000 crores. For this purpose, the company has planned to raise ₹1600 crores of equity share capital and ₹400 crores of 10% debentures. If the company is paying constant dividend of ₹27 per share and current market price of equity share is ₹180 per share, estimate weighted average cost of capital of company, assuming corporate tax rate of 40%.

Ans 2.

Calculation of Weighted Average Cost of Capital (WACC)

Given

• Total Project Cost = ₹2,000 crores
• Equity Share Capital = ₹1,600 crores
• Debentures = ₹400 crores (10%)
• Dividend per share = ₹27
• Market price per share = ₹180
• Corporate tax rate = 40%

Step 1: Cost of Equity (Ke)

Q3. A firm’s sales, variable costs and fixed cost amount to ₹ 75,00,000, ₹ 42,00,000 and ₹ 6,00,000 respectively. It has borrowed ₹ 45,00,000 at 9% and its equity capital totals ₹ 55,00,000.

Estimate operating, financial and combined leverages of the firm based on abovementioned information. Also, show working notes.   (3*3) + 1

Ans 3.

Operating, Financial and Combined Leverage

Given

• Sales = ₹75,00,000
• Variable Cost = ₹42,00,000
• Fixed Cost = ₹6,00,000
• Debt = ₹45,00,000
• Interest Rate = 9%

Step 1: Contribution

Step 2: EBIT

Set – 2

Q4. Describe determinants of capital structure in detail.

Ans 4.

Determinants of Capital Structure

Capital structure refers to the mix of long-term sources of finance used by a firm, primarily equity and debt. Determining an optimal capital structure is a critical financial decision, as it directly affects a firm’s cost of capital, risk profile, and market value. Several internal and external factors influence a company’s capital structure decisions.

1. Cost of Capital

One of the most important determinants is the cost of capital. Debt is generally cheaper than

Q5. The following are two mutually exclusive projects:

Assuming 10% opportunity cost of capital, estimate net present value and payback period for project A and B. Which project should be recommended under each of these techniques?

The present value factor (PVF) @ 10% is as follows:

4+4+2

Ans 5.

NPV and Payback Period of Projects A and B

Given

PV Factors @ 10%

Year 1 = 0.909 | Year 2 = 0.826 | Year 3 = 0.751

Project A

Q6.  Describe in detail the Miller and Modigliani model of dividend policy.

Ans 6.

Miller and Modigliani (MM) Model of Dividend Policy

The Miller and Modigliani (MM) model of dividend policy, proposed by Merton Miller and Franco Modigliani in 1961, is one of the most influential theories in corporate finance. The model asserts that dividend policy is irrelevant to the value of a firm under certain idealized conditions. According to MM, the value of a firm depends solely on its earning power and investment decisions, not on how earnings are distributed between dividends and retained