GITAM

UNIVERSITY
(Estd. u/s 3 of the UGC Act, 1956)

Centre for Distance Learning

(Approved by Joint Committee of UGC-AICTE-DEC)
Third Floor, Balaji Metro Plaza, Dondaparthi Main Road, Visakhapatnam-530 016. 4. What are the various methods of redemption of debentures?
Phone: 0891-2866455/466, 2797499, 8179681900 E-mail: [email protected]
fºsÇAVµ±µô £È¢ÃVµ¶m VÉʪ ££lûµ ¶plµçhµÀv¶mÀ ¢¸ñ±ÀµÀÀ¶¢ÀÀ
CUDCO 301- ADVANCED ACCOUNTANCY
5. Distinguish between receipts & payments accounts and income &
Assignment -1 5 X 3 = 15
expenditure accounts ¶¢¶ªÃyµÀõ, VÇwôA¶pÁvÀ P¹h¸OµÀ, Dl¸±ÀµÀ ¶¢ï±ÀµÃv
1. Analyse the accounting system is a non-profit organization P¹h¸OµÀ ¶¢ÀlûµïSµv hÉf¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
v¹sû¹Êp°µvÉn ¶ªA¶ªævvÑ COÓAdºAS³ £lû¸m¸né £Ê¥ô»¨A¶pÁ¶¢ÀÀ
Assignment -2 5 X 3 = 15
2. Distinction between non-profit concern and non-trading concern
v¹sûÉhµ±µ, ¢¸ïq¸±Éhµ±µ ¶ªA¶ªæv ¶¢Àlûµï¶¢ïh¸ï«¸v¶mÀ SµÀ±¼AW ¢¸ñ±ÀµÀAfº 6. Provisions of partnership act when deed is silent
3. Raja purchased an asset under hire purchase system for ` 60,000 payments to L¶pêAlµA vɶm¶pÁfµÀ sû¹Sµ«¸ö¶¢Àï Vµdàn±ÀµÀ¶¢ÃvÀ

be made ` 15,000 down and three installments of ` 18,000 each at the end of 7. Why hire purchase price is always more than cash price? ¶mSµlµÀ lûµ±µ
each year. Rate of interest is 10% p.a. Raja depreciates asset @ 10% p.a. on OµAdÇ ClÇç OͶmÀSÐvÀ lûµ±µ I¶pÁýêfµÀ IOµÀÖ¶¢S¸ GAfµd¹nOº O¸±µgA J£Àdº?
diminishing balance method. 8. How do you allocate the various types of expenses to various
Due to financial difficulties Raja could not pay any installment after first departments?
installment and selling company took possession of the asset. The selling ££lûµ ±µO¸v ¶¢ï±ÀµÃv¶mÀ, ££lûµ ±µO¸v £sû¹S¸v¶mÀ J£lûµAS¸ OÉd¹±ÀÀ«¸å±µÀ
company after spending` 1,500 on repairs it sold away the asset for ` 38,000.
Prepare necessary ledger accounts in the books of both the panties 9. Define Debenture? Describe the different types of debentures
fºsÇAVµ±µô¶mÀ n±µöWAW ££lûµ ±µO¸v fºsÇAVµ±µô¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
±¸Y¹ LOµ D»ªån ±µÃ" 60,000 vOµÀ ClÇçOͶmÀSÐvÀ ¶plµèiËÈp OͶmÀSÐvÀ VÉȪ¶mÀ. VÇwôA¶pÁvÀ
OºñAl¼£lûµAS¸ Y±µq¸w. hµ°µg VÇwôA¶pÁ ±µÃ" 15,000. £ÀS¼w¶m È¢ÀÀhµåA ¶¢ÀÃfµÀ ¶ªA¶¢hµù±µ 10. Explain the objectives of Branch Accounting
¢ ¸±ÀÀl¸vvÑ ¶pñi ¶ªA¶¢hµù±µA DP±µÀ¶m ±µÃ" 18,000 v VͶpÁýê¶m VÇwôAV¸wù GAdÀAl¼. s¹ñAW COÓAdºAS³ GlÉ祹ïv¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
¶¢f½â ¶ªA¶¢hµù±¸nOº 10%. ±¸Y¹ D»ªåËÈp ¶ªA¶¢hµù±¸nOº 10% VͶpÁýê¶m hµ±µÀSµÀlµv¶mÀ
hµSµÀØhµÀ¶mé nvö ¶plµçiËÈp J±¸êdÀ VɶªÀåAl¼. CUDCO 302 - AUDITING
È¢ÀÀlµdº ¢¸±ÀÀl¸ VÇwôAW¶m hµ±¸öhµ ±¸Y¹ OÍné D±¼æOµ EsìAlµÀv O¸±µgAS¸ £ÀS¼w¶m¢¸ Assignment -1 5 X 3 = 15
±ÀÀl¸vÀ VÇwôAVµOµ qÒ¶¢fµAvÑ OµAÈpo ¢¸±µÀ D»ªån «¸öl¿¶mA VɶªÀOÍm¸é±µÀ. ±µÃ" 15,00 vÀ
¶¢À±µ¶¢ÀîhµÀåvËÈp È¢WÛAW, D D»ªån i±¼S¼ OµAÈpo ±µÃ" 38,000 vOµÀ C£ÀîAl¼. E±µÀ 1. Difference between accounting and auditing
COÉAdºAS³ ¶¢À±¼±ÀµÀÀ DfºdºAS³ ¶¢Àlûµï hÉf¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
q¸±¿àv ¶pÁ¶ªåO¸vvÑ C¶¢¶ª±µËÈ¢À¶m P¹h¸vÀ VµÃ¶pAfº.
BCOM-3YR 1  BCOM-3YR  2 

2. What is verification of Assets? What are its objects 3. Explain in brief various advertising methods used in the internet
D¶ªÀåv n±µÃ¶pg C¶mS¸ Êm£À? l¸n±ÀÇÀÀOµÖ v°¸ïv¶mÀ £¶¢±¼AVµAfº EAd±³ Èmd³ ¶mAlµÀ G¶p±ÀÇÃS¼AVµsfµÀ ££lûµ±µOµ¶¢ÀÀËvǶm ¢¸gºYï ¶pñOµd¶m ¶plµèhµÀv¶mÀ
3. Distinguish between Internal Audit and Statutory Audit OµÀô¶p嶢ÀÀS¸ £¶¢±¼A¶pÁ¶¢ÀÀ
CAhµ±µØhµ Dfºd³OµÀ, ¥¹¶ªm¸hµîOµ Dfºd³OµÀ Sµv ¶¢ïh¸ï«¸vÉ£Àdº 4. Explain the protocols that are used in E-payments
4. Factors considered essential for the audit of a company IvO¸àònO³ VÇwôA¶pÁvvÑ ¶¢Á¶p±ÀÇÃS¼AVÉ qÒñdÑO¸v³ù ¶mÀ £¶¢±¼AVµAfº
OµAÈpo Dfºd³ VÉʪd¶pÁýêfµÀ ¶pñhÉïOµAS¸ ¶p±¼SµgvÑnOº j¶ªÀOж¢v»ª¶m CA¥¹vÀ J£?
5. Explain how business is transforming itself to e-business
5. What are the advantages and disadvantages of cost audit? ¢¸ïq¸±µ¶¢ÀÀ J£lûµAS¸ E-¢¸ïq¸±µ¶¢ÀÀS¸ ¶¢Ã±µÀê Y±µÀSµÀhµÀAlÐ £¶¢±¼A¶pÁ¶¢ÀÀ
O¸´ªà Dfºd³ ±ÀÇÀÀOµÖ G¶p±ÀÇÃS¸vÀ ¶¢À±¼±ÀµÀÀ ¶pñiOµÃv¹vÀ SµÀ±¼AW hÇvÀ¶pÁ¶¢ÀÀ Assignment -2 5 X 3 = 15
Assignment -2 5 X 3 = 15 6. Define ‘dotcom company’. Give a present profile of them in India
6. What are the rights and duties of a Company Auditor? f¸d³ O¸´¢À OµAÈpon n±µöWAW l¸n ¶pñ¶ªÀåhµ qÒñÈpûv³ EAfº±ÀµÃvÑ Iv¹ OµvlÐ hÇvÀ궢ÀÀ
OµAÈpo Dfºd±³ ±ÀÇÀÀOµÖ ¶¬OµÀÖvÀ, £lûµÀvÀ J£Àdº 7. What are the major problems which are facing by e-tailing Business?
7. “Vouching is the essence of auditing” comment F ËdÇwAS³ ¢¸ïq¸±µ¶¢ÀÀ¶mOµÀ C¶¢±Ðlûµ¶¢ÀÀvÀ SµÀ±¼AW ¢¸ñ±ÀµÀÀ¶¢ÀÀ
¢ÐWAS³ «¸±¸A¶¥Ê¢À DfºdºAS³" ¢¸ïP¹ïnAVµÀ¶¢ÀÀ 8.PUSH, PULL Technology explain
8. What are the advantages of the audit of a partnership firm?
PUSH, PULL dÉO¸éva SµÀ±¼AW ¢¸ñ±ÀµÀÀ¶¢ÀÀ
sû¹Sµ«¸ö¶¢Àï ¶ªA¶ªæ Dfºd³ ¶¢v¶m ¶pñ±ÀÇÃYm¸vÀ J£Àdº
9. Define CA. How is it issued to message sender and receiver?
9. What is Internal Check? What are its advantages?
CA n n±µöWAW El¼ J£lûµAS¸ ¶ª¶¢ÃV¸±¸né ¶pA¶pÁ¢¸±¼Oº, ±¼¾ª¶¢±³ OµÀ ¶pA¶pÁh¸±µÀ
CAhµ±µØhµ hµnR C¶mS¸ Êm£À? l¸n ±ÀÇÀÀOµÖ ¶pñ±ÀÇÃYm¸vÀ J£Àdº
10. Distinguish between internet, intranet and extranet
10.Explain different types of Audits
EAd±Çéd³, EAd¹ñÈmd³, IO³ù d¹ñÈmd³ hÉf¸vÉ£?
££lûµ ±µO¸v Dfºd³v¶mÀ £¶¢±¼AVµAfº
CUDCO 303 E-BUSINESS CUDCO 304 - BUSINESS LAWS
Assignment -1 5 X 3 = 15 Assignment -1 5 X 3 = 15
1. “An agreement without consideration is Void” – Discuss
1. Narrate the success factors involved in B2B e-commerce
"¶pñi¶pûvA vÉn O¸Ad¹ñOµÀàvÀ VÇvô¶¢Á" £¶¢±¼AVµÀ¶¢ÀÀ
B2B ¢¸gºYﶢÀÀ ¶mAlµÀ E£Àfº±ÀµÀÀ¶mé £Y±ÀµÀ O¸±µO¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
2. Essential requirements in designing good business website 2. Explain the essentials of offer and acceptance
¶¢ÀAW ¢¸ïq¸±µ È¢s³ËȪd³OµÀ O¸¶¢v»ª¶m C¶¢¶ª±¸vÀ ¶pñiq¸lµ¶m; ¾ªöOµÅhµÀv D¶¢¶¥ïO¸vÀ £¶¢±¼AVµAfº

BCOM-3YR  3  BCOM-3YR  4 
NOTE:
1. Last date for submission of assignments for all the courses / paper is- 15.03.2018
2. Non-submission of assignments as per the scheduled dates mentioned above attracts a fine of Rs. 200/- upto 26.03.2018 per each assignment
of a course / paper and under any circumstances the assignments will not be accepted from 27th March, 2018.
3. Assignments are to be written in the Book-lets provided by CDL and other formats are not accepted.
4. Answer all 10 questions, in a single book only
3. Explain the types of Liquidation 4. What do you understand by the term “material control”? Explain
wOºöfɶ¨´m ±µO¸vÀ SµÃ±¼Û £¶¢±¼AVµÀ¶¢ÀÀ briefly the important techniques of controlling material cost
4. What are the rights of an unpaid vendor? Ê¢Àd½±¼±ÀµÀv³ n±ÀµÀAhµñg C¶mS¸Êm£À? Ê¢Àd½±¼±ÀµÀv³ ¶¢ï±ÀµÃné n±ÀµÀAiñAVµÀ
VÇwôA¶pÁ Y±µSµn C¶¢ÀîOµAl¸±µÀ ¶¬OµÀÖvÀ J£Àdº? ££lûµ ¶plµèhµÀvÉ£?
5. Explain the term “Break Even Point” what are its use
5. What is meant by Doctrine of Ultravires principle and explain exemptions
sÉñO³ FÈ¢´m q¸±ÀÀAd³ CÊm ¶plµ¶¢ÀÀ¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ. l¸n ¶¢v¶m v¹sû¹vÉ£?
Clû¼O¸±Éhµ±µ »ªl¸èAhµA C¶mS¸Êm£À? l¸n £À¶m¶®±ÀÀA¶pÁvÀ SµÃ±¼Û £¶¢±¼AVµÀ¶¢ÀÀ
Assignment -2 5 X 3 = 15 Assignment -2 5 X 3 = 15
6. Differentiate between coercion and undue influence 6. Explain the advantages & limitations of the financial statement
sv¶pñ±ÀÇÃSµA, C¶mÀWhµ ¶pñsû¹¶¢A ¶¢Àlûµï hÉf¸vÀ £¶¢±¼AVµÀ¶¢ÀÀ analysis
7. Elucidate the provision of Companies Act relating to appointment and D±¼æOµ P¹h¸ nÊ¢l¼Oµ £Ê¥ô¶¨g ¶¢v¶m ¶pñ±ÀÇÃYm¸vÀ ¶¢À±¼±ÀµÀÀ ¶p±¼£ÀhµÀvÀ
removal of Directors £¶¢±¼AVµAfº
ËfDZÇOµà±µô n±ÀµÃ¶¢ÀOµA, hÍvS¼A¶pÁOµÀ ¶ªAsAlû¼AW¶m OµAÈpov VµdàAvÑ nsAlûµ¶mvÀ J£? 7. What is budgetary control? Explain its advantages &
disadvantages?
8. In what manner a complaint shall be made with District Forum? sfÇÝd±¿ n±ÀµÀAhµñg C¶mS¸Êm£À? l¸n ¶pñ±ÀÇÃYm¸vÀ ¶¢À±¼±ÀµÀÀ vÑq¸vÀ
Zv¹ôrÒ±µ´¢À ¶mAlµÀ J£lûµAS¸ »pû±¸ïlµÀ VÉ«¸å±Ð hÇv¶pAfº £¶¢±¼AVµAfº
9. Enumerate the highlights of New Indian Companies Act 2013 8. Discuss the uses and limitations of cash flow statement
OÍhµå sû¹±µhµ OµAÈpov VµdජÀÀ 2013 vÑn ¶¢ÀÀP¹ïA¥¹vÀ J£? ¶mSµlµÀ ¶pñ¢¸¶¬ nÊ¢l¼Oµ ±ÀÇÀÀOµÖ G¶p±ÀÇÃS¸vÀ ¶¢À±¼±ÀµÀÀ ¶p±¼£ÀhµÀvÀ Vµ±¼ÛAVµÀ¶¢ÀÀ
10. What are the rights and obligations of a finder of goods? 9. Classify overheads with examples
qÒ±ÀÀ¶m¶¢¶ªÀ嶢ÁvÀ lͱ¼Oº¶m ¶¢ïOºå ¶¬OµÀÖvÀ, DÊp°ºh¸vÀ J£? Gl¸¶¬±µgvhÐ M¶¢±³È¬f³v¶mÀ ¶¢±¿ØOµ±¼AVµÀ¶¢ÀÀ
CUDCO 305 - COST ACCOUNTANCY 10.
Calculate: l¼SµÀ¶¢ £¶¢±¸v ¶mÀAfº:
Assignment -1 5 X 3 = 15
1. Critically examine different methods of payment by results i) Gross Profit Ratio-¶ªÃæv v¹sûµ n¶¨êiå
¶pûwh¸v¶mÀ sdºà VÇwôAVÉ ££lûµ Ê¢hµ¶m ¶plµèhµÀv¶mÀ £¶¢À±µ÷m¸hµîOµAS¸ ¶p±¼§wAVµÀ¶¢ÀÀ ii) Return on total assets ratio- È¢ÀÀhµåA D¶ªÀåvËÈp ±¸sfº
2. Distinguish between job costing and contract costing
iii) Inventory turnover ratio and- EÈmöAd±¿ d±Ð鶢±³ n¶¨êiå ¶¢À±¼±ÀµÀÀ
O¸Ad¹ñOµÀà O¸»ªàAS³ OµÀ, Y¹s³ O¸»ªàAS³ ¶¢ÀlûµïSµv sûÉlµÊ¢À£À?
3. What are the different types and methods of financial statement analysis? iv) Working capital turnover ratio from the following
n±µö¶¬g ¶¢ÀÃvlûµ¶m d±Ð鶢±³ n¶¨êiån Oµ¶mÀOÐÖAfº
D±¼èOµ nÊ¢l¼Oµv £Ê¥ô¶¨g ±ÀÇÀÀOµÖ ££lûµ±µO¸vÀ ¶¢À±¼±ÀµÀÀ ¶plµèhµÀvÉ£?
BCOM-3YR  5  BCOM-3YR  6 

`
Sales- C¶¢ÀîO¸vÀ 25,20,000
7. From the following particulars calculate input tax credit
Net profit- nOµ±µ v¹sûµA 3,60,000 OºñAl¼ ¶ª¶¢ÃV¸±µA ¶mÀAW Gh¸êlµOµ ¶p¶mÀé OÇñfºd³¶mÀ vÇOºÖAVµAfº
Fixed assets- »ªæ±¸¶ªÀåvÀ 14,40,000 Input Tax Rate
Gh¸êlµO¸vÀ Total ` ¶p¶mÀé ±ÉdÀ
Current liabilities- ¶pñ¶ªÀåhµ C¶pÁýêvÀ 6,00,000
Cost of goods sold- C£Àî¶m ¶¢¶ªÀ嶢Áv ¶¢ï±ÀµÀA 19,20,000 Long timbers-( ÈplµçlµÀASµvÀ Oµv¶p) 2,00,000 3%
Current assets- ¶pñ¶ªÀåhµ D¶ªÀåvÀ 7,60,000 Small timbers (W¶mélµÀASµvÀ Oµv¶p) 1,00,000 3%
Inventory- EÈmöAd±¿ 8,00,000 Ply Wood (ËÈpûþô ¶¢Áf³) 1,50,000 2%

CUDCO 306 - INCOME TAX

Other materials (Ehµ±µ È¢Àd½±¼±ÀµÀv³) 1,50,000 4%
Assignment -1 5 X 3 = 15 Output
Ghµêiå
1. Distinguish between excise duty and customs duty. Cots (¶¢ÀAV¸vÀ) 3,00,000 3%
IËOÇþùY³ ¶ªÀAOµA, Oµ¶¨à´¢Àù ¶ªÀAOµA ¶¢Àlûµï hÉf¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ Chairs (OµÀ±¿ÛvÀ) 1,50,000 4%
2. Difference between Direct and Indirect Tax Tables (svôvÀ) 2,00,000 4%
¶pñhµï°µ ¶p¶mÀévÀ - ¶p±Ð°µ ¶p¶mÀévÀ ¶¢Àlûµï hÉf¸v¶mÀ £¶¢±¼A¶pÁ¶¢ÀÀ
Sofa Sets («Òr¸ ȪdÀô) 2,00,000 4%
3. Explain the deductions under sec 80 CCC, 80D, 80E, 80G
8. State the professions of law regarding set off and carry forward tosses
Ȫ°µ´m 80CCC, 80D, 80E, 80G, v OºñAlµ ¶ªÃçv È¢ÀÀhµåA Dl¸±ÀµÀA ¶mÀAW hµS¼ØA¶pÁv¶mÀ
¶m©¸àv¶mÀ ¶ª±µÀçs¹dÀ VɱÀµÀf¸nOº, ¶¢ÀÀAlµÀOµÀ j¶ªÀOµÀÈ¢yµõf¸nOº ¶ªAsAlû¼AW¶m Vµdà
£¶¢±¼AVµÀ¶¢ÀÀ
nsAlûµ¶mv¶mÀ hÇvÀ¶pÁ¶¢ÀÀ
4.Write about the assessment and registration under CST Act
9. Discuss the conditions under which authority for search and
OÉAlµñ C¶¢ÀîOµA ¶p¶mÀé ±ÀÇÀÀOµÖ CȪ´ª È¢ÀAd³ ¶¢À±¼±ÀµÀÀ ±¼Zʪàò¶¨´m SµÃ±¼Û £¶¢±¼AVµAfº
seizure can be issued
5. Describe rules relating to treatment of agricultural income J Clû¼O¸±µ¶¢ÀÀ OºñAl¼ È¢hµOµÀd ¶¢À±¼±ÀµÀÀ «¸ölû¿¶m ¶p±µVµÀOͶmÀd ¶¢Adº£ J ¶¨
¶¢ï¶¢«¸±ÀÀOµ Dl¸±ÀµÀ¶¢ÀÀ ¶p±¼SµgOµÀ ¶ªAsAlû¼AW¶m n±ÀµÀ¶¢ÃvÀ £¶¢±¼AVµÀ¶¢ÀÀ ±µhµÀv OºñAl¼ E¶¢ösfµh¸±ÀÇà £¶¢±¼AVµAfº
Assignment -2 5 X 3 = 15 10. When an assesses should maintain books of accounts
compulsorily?
6. Define Wealth Tax. Explain deductions under Wealth Tax Act LOµ CȪ¾ªù J±ÀÉÀ ¶ªAlµ±¸ìvvÑ P¹h¸ ¶pÁ¶ªåO¸v¶mÀ hµ¶pên ¶ª±¼S¸ n±µö»¬AV¸vÑ
¶ªA¶plµ ¶p¶mÀé C¶mS¸Êm£À. ¶ªA¶plµ ¶p¶mÀé VµdàA OºñAlµ C¶mÀ¶¢ÀiAVÉ ££lûµ £À¶m¶®±ÀÀA¶pÁvÉ£ hÇw±ÀµÀYɱÀµÀAfº

BCOM-3YR  7  BCOM-3YR  8