2013 PDF

Total No. of Questions : 5] SEAT No.
:
P6807 [5801] - 701 [Total No. of Pages : 2
S.Y.B. Com.
2113 : BUSINESS COMMUNICATION
(2013 Pattern) (Regular)
Time : 3 Hours] [Max. Marks : 80

Instructions to the candidates:
1) All questions are compulsory.
2) Figures to the right indicates full marks.
Q1) Define the term ‘Soft-Skills’. Explain the elements of soft skills. [16]
OR
What is barriers to communication? Explain the types of barriers to

communication.
Q2) Explain the functions and essential qualities of good business letters. [16]
OR
Explain the principles and importance of business communication.
Q3) a) Write an application letter to recruitment officer, C.G. Co. Ltd. Mumbai
for the post of Marketing Executives. [8]
OR
Draft an office order to Yash Shinde, Pune from Darshan medilab

Co. Ltd. Bagalkot for transferring his service at Kolhapur branch.
b) Write a request letter for credit information to credit manager, Sadhana

Bank, Mumbai on behalf of Dhanajay Electronics Ltd. Ahmednagar. [8]
OR
Write a complaint letter to Seema Soap Co. Ltd, Ratnagiri for shortage
of goods on behalf of Mohan Traders, Mashik.
[5801]-701 1 P.T.O.
Q4) Describe the various sources of social media Network with merits and demerits.
[16]
OR
What are the characteristics of Press Release.
Q5) Write short notes (Any Four). [16]

a) Importance of Varbal communication
b) Advantages of written communication
c) Contents of biodata
d) Merits of Downward communication
e) Types of speaking.
f) Office circulars.
ooo
[5801]-701 2
Total No. of Questions : 4] SEAT No. :
P7273 [Total No. of Pages : 7

[5801]-702
S.Y. B.Com.
CORPORATE ACCOUNTING
(2013 Pattern) (2123)
2) Figures to the right indicate full marks.
3) Use of calculator is allowed.
Q1) A) Fill in the blanks with the appropriate term from the given options
(any five) : [5]
i) Accounting Standard 10 deals with ____________.
(Accounting for Fixed Assets, Accounting for Amalgamations)
ii) In Company Final Accounts Bonus paid to employees is shown
under _________.
(Other expenses, Employee Benefit Expenses)
iii) The lawyer appointed by the court for executing process of
liquidation of a company is known as ________.
(Liquidator, Notary Public)
iv) A company holding more than 51% or more shares in another
company is known as __________.
(Subsidiary Company, Holding Company)
v) Liquidation of one company and no formation of a new company is
known as ________.
(External Reconstruction, Absorption)
vi) Under Intrinsic Value Method, Value of one equity share =
Funds available for Equity Shareholders ÷ ___________
(Net Assets, Number of Equity Shares)
vii) Voluntary return of shares by the shareholders to the company is
known as ___________.
(Share Surrender, Share Forfeiture)
P.T.O.
B) State whether the following statements are True or False. [5]
i) Accounting Standard 21 (AS - 21) deals with Preparation of
Consolidated Financial Statements.
ii) Loans taken by mortgage of an immovable properly are known
Secured Creditors.
iii) Under Company Final Accounts Debenture Interest paid is treated
as a Finance Cost.
iv) Computerized Payroll Accounting System ensures faster and more
accurate calculation of employee wages.
v) Under Amalgamation of companies there is Liquidation of two
companies and no formation of a new company.
vi) Goodwill of the company does not have any effect on the value its
Equity Share.
vii) Internal Reconstruction results in the liquidation of the company.
C) Write short notes on (an two). [14]
i) Advantages of Computerized Accounting.
ii) Difference between External and Internal Reconstruction.
iii) AS - 6 - Depreciation Accounting.
iv) Factors affecting the Valuation of Shares.
Q2) S & S Ltd. was registered with an Authorized Capital of shares of Rs.70,00,000
divided into Equity shares of Rs. 100 each. [10]
You are required to prepare a Statement of Profit & Loss for the year ended
31st March, 2019, as per revised Schedule VI of the New Companies Act 2013.
DO NOT PREPARE THE BALANCE SHEET.
RECORD ONLY ONE EFFECT OF THE ADJUSTMENTS, DO NOT
RECORD THE SECOND EFFECT.
Debit Balances Amount Credit Balances Amount
Stock on 01.04.2018 2,70,000 Sales 20,10,000
Purchases 11,70,000 Purchase Returns 30,000
Salaries 60,000 Miscellaneous Income 60,000
Sales Returns 60,000
Wages 3,30,000
Rent paid 24,000
Printing and Stationery 30,000
Electricity Charges 24,000
Commission on Sales 39,000
Miscellaneous Expenses 15,000
Legal Charges 21,000
Bank Charges 12,000
Advertisement 45,000
Carriage Outwards 51,000
[5801]-702 2
Adjustments :
A) Stock as on 31.03.2019 was Rs. 1,90,000
B) Provide depreciation on Plant and Machinery Rs. 15,000 and Furniture
Rs. 7,000
C) Advertisement of Rs. 5,000 was prepaid
D) Outstanding Wages Rs. 50,000 and Outstanding Rent Rs. 6,000
OR
A) Sunil Ltd., Pune purchased a CNC Machine on 01.04.2018 for
Rs. 25,00,000 for which the following expenses were incurred :
Carriage Rs. 45,000
Installation expenses Rs. 35,000
Loading and Unloading Rs. 15,000
The estimated life of the machine is 8 years and its estimated realizable
value at the end of its useful life is expected to be Rs. 90,000.
Calculate the amount of annual depreciation to be charged under Fixed
Installment Method.
B) On 1st April, 2018 Shri Pipes Ltd., Nashik purchased a plot of Land for
Rs. 80, 00,000. The following additional expenses were incurred for the
Land :
Cost of Land leveling Rs. 1,00,000
Stamp Duty and Registration Fees Rs. 4,80,000
Other legal Charges Rs. 2,00,000
Cost of Demolition of Old Building Rs. 1,25,000
Calculate the Cost of Land to be shown in the Balance Sheet.
Q3) A) Excelair Ltd. went into voluntary liquidation as on 31st March, 2019 on
which date their Balance Sheet stood as under : [12]
Liabilities Rs. Assets Rs.
Share Capital Land 3,00,000
12,000, Equity Shares of Rs. 100/- 9,00,000 Plant & Machinery 6,90,000
each Rs. 75/- paid up
6,000, 7% Preference Shares
of Rs. 100/- each 6,00,000 Patents 1,80,000
4% Debentures (having floating Stock 1,65,000
charge on all assets) 3,00,000 Debtors 3,30,000
Outstanding Interest on 4% Debentures 12,000 Cash 90,000
Sundry Creditors 4,38,000 Profit & Loss 4,95,000
22,50,000 22,50,000
[5801]-702 3
i) The preference share dividend was in arrears for two years and the
arrears are payable on liquidation as per the articles of company.
ii) Sundry Creditors include preferential creditors of Rs. 48.000 and
secured loan of Rs. 1,50,000 against mortgage of Land.
iii) The assets were realized as follows :
Particulars Rs.
Land 3,60,000
Plant & Machinery 5,25,000
Patents 1,65,000
Stock 1,80,000
Debtors 2,40,000
iv) The expenses of liquidation amounted Rs. 10,000 and the liquidator
is entitled to a remuneration of Rs. 3% on all assets realized plus 2%
on amount distributed to the unsecured creditors including the
preferential creditors.
v) The Liquidator made all payments on 30th September, 2019.
B) Following are the Balance Sheets of Big Ltd. and Small Ltd. as on
31st March, 2019. [14]
Liabilities Big Ltd. Small Ltd. Assets Big Ltd. Small Ltd.
Share Capital Goodwill 1,50,000 50,000
(Shares of Rs. 100/- each) 25,00,000 10,00,000 Machinery 18,30,000 6,80,000
General Reserve 3,75,000 75,000 Stock 4,50,000 2,25,000
Profit & Loss A/c 3,55,000 1,50,000 Debtors 7,37,500 3,07,500
Creditors 4,55,000 1,42,500 Cash 87,500 67,500
Bills Payable 50,000 Investment 4,80,000
(6,000 shares
of Small Ltd.
at cost)
Bills Receivable 37,500
37,35,000 13,67,500 37,35,000 13,67,500
Other information :
i) Big Ltd. acquired shares of Small Ltd. on 1st April, 2018.
ii) On 1st April, 2018 the General Reserve of Small Ltd. showed a
balance of Rs. 15,000 and the Profit and Loss A/c showed a credit
balance of Rs. 50,000
iii) The Debtors of Big Ltd. include Rs. 15,000 due from Small Ltd.
iv) Bills Receivable of Small Ltd. includes Rs. 25,000 accepted by Big
Ltd.
You are required to prepare the Consolidated Balance Sheet of Big Ltd.
and its subsidiary Small Ltd.
[5801]-702 4
Q4) Following is the Balance Sheet of Surya Ltd. as on 31st March, 2019. [20]
Share Capital Goodwill 6,50,000
Equity Shares of Rs. 100/- each 26,00,000 Freehold Property 19,50,000
General Reserve 6,50,000 Plant & Machinery 10,79,000
Profit & Loss A/c 2,60,000 Stock 4,55,000
5% Debentures 13,00,000 Bills Receivable 58,500
Creditors 3,25,000 Sundry Debtors 3,57,500
Bills Payable 65,000 Cash 6,50,000
52,00,000 52,00,000
Surya Ltd. was absorbed by Narayan Ltd. on the following terms :
A) Narayan Ltd. to take over assets of Surya Ltd. (except cash) at the
following valuations :
Freehold Property Rs. 20,00,000, Plant & Machinery Rs. 11,00,000, Stock
Rs. 4,50,000 , Bills Receivable at book value , Sundry Debtors Rs. 3,00,000
and Goodwill at Rs. 2,50,000.
B) Narayan Ltd. also took over all liabilities of Surya Ltd. at book value.
C) Narayan Ltd. agreed to discharge the purchase consideration in 24,000
equity shares of Rs. 100 each and the balance in cash.
D) Surya Ltd. paid its realization expenses Rs. 25,000.
Show the calculation of Purchase Consideration and prepare Realisation
A/c, New Company’s A/c, Equity Shareholders A/c and Cash A/c in the
books of Surya Ltd. and pass the opening journal entries in the books of
Narayan Ltd.
OR
A) Following is the Balance Sheet of Rahul Ltd., Ahmednagar as on
31st March 2019. [10]
(20,000 Equity Shares of
Rs.100/- each) 20,00,000 Business Premises 13,50,000
General Reserve 10,10,000 Machinery 11,00,000
Profit & Loss A/c 5,40,000 Furniture & Fixtures 90,000
Trade Payables 12,00,000 Trade Receivables 13,75,000
Stock in Trade 5,25,000
Cash 1,00,000
47,50,000 47,50,000
[5801]-702 5
Additional Information :
i) The Assets were valued as under :
Asset Rs.
Goodwill 2,50,000
Business Premises 14,25,000
Machinery 9,00,000
Furniture & Fixtures 1,00,000
Trade Receivables All were good
Stock in Trade 5,50,000
ii) The Net Profit of the company for the past four years were as under:
Year Rs.
2015 - 16 8,25,000
2016 - 17 8,90,000
2017 - 18 10,10,000
2018 - 19 11,75,000
iii) It is the Practice of the company to transfer 20% of profit to General
Reserve each year.
iv) The fair return on investment in a similar industry in which the
company is engaged is 20%.
Calculate the value of each equity share under
a) Intrinsic Value Method
b) Yield Value Method
c) Fair Value Method
B) Following is the Balance Sheet of Yash Ltd. as on 31st March, 2019.[10]
Liabilities Amount Assets Amount
10,000, Equity shares of Rs. 100/- each 10,00,000 Buildings 3,75,000
8% Preference shares of Rs. 100/- each 7,50,000 Machinery 8,75,000
Patents 50,000
General Reserve 25,000 Debtors 6,00,000
5% Debentures 7,50,000 Stock 2,00,000
Creditors 5,00,000 Cash at Bank 12,500
Preliminary expenses 52,500
Profit & Loss A/c 6,85,000
30,25,000 30,25,000
[5801]-702 6
The company got the following scheme of Capital reduction approved
by the court :
i) 8% Preference shares shall be converted into 9% Preference Shares
the amount being reduced by 40%
ii) Equity shares to be reduced to fully paid shares of Rs. 50 each.
iii) Building was appreciated by Rs. 1,25,000
iv) 5% Debentures to be reduced by 40%
v) All Intangible and fictitious assets to be written off
You are required to pass the necessary Journal entries in the books Yash
Ltd. and prepare the revised Balance Sheet as on 1st April, 2019.

[5801]-702 7

[5801]-703
S.Y. B.Com.
BUSINESS ECONOMICS (MICRO)
(2013 Pattern) (2133)
3) Draw neat diagram wherever necessary.
Q1) Explain methods of National Income Accounting. [16]
Q2) Explain significance and limitation of macro economics. [16]
OR
Explain process and limitation of multiple credit Creation of commercial

Banks. [16]
Q3) Answer in brief :
a) Explain the causes of Deflation. [8]
b) Explain the limitation of classical theory of output and employment.[8]
OR
a) Explain the scope of public finance. [8]
b) Explain the Quntitative measures of credit control. [8]
Q4) Explain the keynesion Theory of employment. [16]
P.T.O.
Q5) Write short notes on (any two) : [16]
a) Explain causes of Inflation.
b) Explain cash Balance Approch.
c) Explain the various phases of Trade cycle.
d) Types of Taxation.

[5801]-703 2
Total No. of Questions: 5]
P6808 [5801]-703
S.Y. B.Com.
BUSINESS ECONOMICS (MICRO)
(2013 Pattern) (2133)
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gyMZm : 1) gd© àíZ A{Zdm`©.
2) COdrH$S>rb A§H$ JwU Xe©{dVmV.
3) Amdí`H$ {VWo gw~H$ AmH¥$Ë`m H$mT>m.
àíZ 1) amï´>r` CËnÝZ _mnUmÀ`m nÕVr ñnï> H$am. [16]
àíZ 2) ñWyb AW©emómÀ`m _hËd d _`m©Xm ñnï> H$am. [16]
qH$dm
ì`mnmar ~±H$m§À`m ~hÿJyUrV nV{Z{_©VrMr à{H«$`m d {VÀ`m _`m©Xm ñnï> H$am. [16]
àíZ 3) WmoS>Š`mV CÎmao Úm.
A) MbZ KQ>rMr H$maUo ñnï> H$am. [8]
~) CËnmXZ d amoOJmamÀ`m gZmVZ {gÕm§VmÀ`m _`m©Xm ñnï> H$am. [8]
qH$dm
A) gmd©O{ZH$ Am`ì`m§Mr ì`mßVr ñnï> H$am. [8]
~) nV {Z`§ÌUmMr g§»`mË_H$ gmYZo ñnï> H$am. [8]
àíZ 4) Ho$ÝgMm amoOJma {gÕm§V ñnï> H$am. [16]
3 P.T.O.
àíZ 5) {Q>nm {bhm. (H$moUË`mhr XmoZ) [16]
A) MbZdmT>rMr H$maUo ñnï> H$am.

~) amoI {eëbH$ Ñï>rH$moU ñnï> H$am.
H$) ì`mnma MH«$mÀ`m {d{dY AmdñWm ñnï> H$am.
S>) H$amMo àH$ma ñnï> H$am.

[5801]-703 4

[5801]-704
S.Y. B.Com. (Regular)
BUSINESS MANAGEMENT
(2013 Pattern) (2143)
Q1) Define ‘Professional Management’. Explain the characteristics of Professional

Management. [16]
OR
Define ‘Management’. Explain the functions of Management.
Q2) Define ‘Planning’. Explain the types of Planning. [16]

OR
Define ‘Organisation’. Explain the Principles of Organisation.
Q3) Define ‘Direction’. Explain the Principles of Direction. [16]

OR
Define ‘Staffing’. Explain the importance of Staffing.
Q4) Define ‘Motivation’. Explain the importance of Motivation. [16]

OR
Define ‘Leadership’. Explain the essential qualities of Leadership/Leader.
P.T.O.
Q5) Write short notes on (Any Four) : [16]
a) Process of Rational Decision Making.
b) Business Ethics.
c) Disaster Management.
d) Departmentalization.
e) Management of Change.
f) Corporate Social Responsibility.

[5801]-704 2
Total No. of Questions : 5]
P6809
[5801]-704
BUSINESS MANAGEMENT
(2013 Pattern) (2143)
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2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©[dVmV.
3) g§X^m©gmR>r ‘yi B§J«Or àíZn{ÌH$m nhmdr.
àíZ 1) "ì¶mdgm{¶H$ ì¶dñWmnZmMr' ì¶m»¶m Úm. ì¶mdgm{¶H$ ì¶dñWmnZmMr d¡{eï>o ñnï> H$am. [16]
qH$dm
"ì¶dñWmnZmMr' ì¶m»¶m Úm. ì¶dñWmnZmMr H$m¶©o ñnï> H$am
àíZ 2) "{Z¶moOZmMr' ì¶m»¶m Úm. {Z¶moOZmMo àH$ma ñnï> H$am. [16]

qH$dm
"g§KQ>ZoMr' ì¶m»¶m Úm. g§KQ>ZoMr VËdo ñnï> H$am.
àíZ 3) "{ZX}eZmMr' ì¶m»¶m Úm. {ZX}eZmMr VËdo ñnï> H$am. [16]

qH$dm
H$‘©Mmar {Z¶w³VrMr ì¶m»¶m Úm. H$‘©Mmar {Z¶w³VrMo ‘hËd ñnï> H$am.
àíZ 4) "A^ràoaUoMr' ì¶m»¶m Úm. A^ràoaUoMo ‘hËd ñnï> H$am. [16]
qH$dm
"ZoV¥ËdmMr' ì¶m»¶m Úm. ZoV¥ËdmgmR>r Amdí¶H$ AgUmao JwU ñnï> H$am.
3 P.T.O.
àíZ 5) WmoS>³¶mV {Q>nm {bhm (H$moUË¶mhr Mma) : [16]
A) {ddoH$nyU© {ZU¶© KoÊ¶mMr à{H«$¶m.

~) ì¶mdgm{¶H$ {Z{V‘Îmm.
H$) AmnÎmr ì¶dñWmnZ.
S>>) {d^m{JH$aU.
¶) ~XbmMo ì¶dñWmnZ.
a) H§$nZr (Corporate) gm‘m{OH$ O~m~Xmar.

[5801]-704 4

[5801]-705
2153 : ELEMENTS OF COMPANY LAW
(2013 Pattern)
Q1) Define "Company". Distinguish between Private and Public company.[16]
Q2) State the meaning and Defination of forfeiture of shares. Explain in detail
the procedure of forfeiture of shares and effects of forfeiture of shares.[16]
OR
Define "Memorandum of Association," Explain various clauses of

Memorandum of Association of company. [16]
Q3) a) Explain the legal position of Director in company. [8]
b) Explain the concept "E-filing." [8]
OR
a) Explain the duties of company secretary. [8]
b) Distinguish between whole Time Director and managing Director.[8]
Q4) What is Meeting? Explain in detail the formalities of valid meeting. [16]
P.T.O.
Q5) Write short notes on (Any Two) : [16]
a) Amalgamation and Reconstruction.
b) Duties of Directors.
c) Registration of Company.
d) Meetings of share holders.

[5801]-705 2
P6810 [5801]-705
2153 : ELEMENTS OF COMPANY LAW
(2013 Pattern)
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gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r _yi B§J«Or àíZn{ÌH$m nhmdr.
àíZ 1) "H§$nZrMr' ì`m»`m X²çm. ImOJr H§$nZr Am{U gmd©O{ZH$ H§$nZr `mVrb \$aH$ ñnï> H$am.[16]
àíZ 2) ""^mJOár'' AW© d ì`m»`m X²çm. ^mJOárMr H$m`©nÕVr Am{U ^mJOárMo n[aUm_ g{dñVa
ñnï> H$am. [16]
qH$dm
KQ>ZmnÌH$mMr ì`m»`m X²çm. H§$nZrÀ`m KQ>ZmnÌH$mVrb {d{dY H$b_o g{dñVa ñnï> H$am.[16]
àíZ 3) A) H§$nZr_Yrb g§MmbH$mMo H$m`Xo{ea ñWmZ ñnï> H$am. [8]
~) "B©-\$m`qbJ' g§H$ënZm ñnï> H$am. [8]
qH$dm
A) H§$nZr {MQ>{UgmMr H$V©ìò ñnï> H$am. [8]
~) nwU© doi g§MmbH$ Am{U ì`dñWm g§MmbH$ `mVrb \$aH$ ñnï> H$am. [8]
àíZ 4) g^m åhUOo H$m`? H§$nZrÀ`m H$m`Xo{ea gôÀ`m Amdí`H$ ~m~r g{dñVa ñnï> H$am. [16]
3 P.T.O.
A) EH${ÌH$aU Am{U nwZa©MZm

~) g§MmbH$mMr H$V©ìò
H$) H§$nZrMr Zm|XUr
S>) ^mJYmaH$m§À`m g^m

[5801]-705 4
P6811 [5801]-706 [Total No. of Pages : 4
S.Y. B.Com.
2213 : BUSINESS ADMINISTRATION - I
(2013 Pattern) (Special Paper - I) (Regular)
Time: 3 Hours] [Max. Marks : 80

Q1) Define Management. State different functions of management. [16]
OR
Define Joint stock company. Explain the merits and demerits of joint stock
company.
Q2) Explain different factors affecting selection of plant location. [16]
OR
What is business environment? Explain constituents of business environment.
Q3) a) Explain role of Government in promotion of SEZ. [8]
b) Explain the factors affecting productivity. [8]
OR
a) Explain the procedure of registration of a company.
b) What is social responsibility? State the social responsibilities of business

towards customers.
P.T.O.
Q4) Explain the causes and consequences of industrial sickness. [16]
OR
Explain different techniques to boost productivity.
Q5) Write short notes. (Attempt any 4) [16]
a) Business Process Outsourcing (B.P.O.)
b) Public Private Partnership (PPP)
c) National Productivity Council
d) Globalization
e) SEZ (Special Economic Zone)
f) Quality Circles

[5801]-706 2
P6811
[5801]-706
S.Y. B.Com.
2213 : BUSINESS ADMINISTRATION - I
(2013 Pattern) (Special Paper - I) (Regular)
(‘amR>r ê$nm§Va)
doi : 3 Vmg] [ EHy$U JwU : 80
gyMZm …- 1) gd© àíZ gmoS>{dUo A{Zdm`© Amho.
2) COdrH$S>rb A§H$ àíZm§Mo JwU Xe©{dVmV.
à. 1) ì`dñWmnZmMr ì`m»`m {bhm. ì`dñWmnZmMr {d{dY H$m`} gm§Jm. [16]
qH$dm
g§`wº$ ^m§S>dbr g§ñWoMr ì`m»`m {bhm. g§`wº$ ^m§S>dbr g§ñWoMo \$m`Xo d VmoQ>o ñnï> H$am.
à. 2) ì`dgm`mÀ`m ñWmZ{ZpíMVrda à^md nmS>Umao KQ>H$ ñnï> H$am. [16]
qH$dm
ì`mdgm{`H$ n`m©daU åhUOo H$m`? ì`mdgm{`H$ n`m©daUmMo KQ>H$ ñnï> H$am.
à. 3) A) {deof Am{W©H$ joÌ g§dY©ZmV gaH$maMr ^y{_H$m ñnï> H$am. [8]
~) CËnmXH$Voda n[aUm_ H$aUmao KQ>H$ ñnï> H$am. [8]
qH$dm
A) H§$nZrMr Zm|XUr H$aÊ`mMr à{H«$`m ñnï> H$am.
~) gm_m{OH$ O~m~Xmar åhUOo H$m`? ì`dgm`mMr J«mhH$mgmR>r Agbobr gm_m{OH$ O~m~Xmar

ñnï> H$am.
[5801]-706 3
à. 4) CXçmoJ AmOmar nS>Ê`mMr H$maUo Am{U n[aUm_ ñnï> H$am. [16]
qH$dm
CËnmXH$Vm dmT>rMr {d{dY V§Ìo ñnï> H$am.
à. 5) WmoS>Š`mV {Q>nm {bhm. (H$moUË`mhr Mma) [16]

A) ~mø g§gmYZmX²dmao ì`dgm` à{H«$`m H$m`© (B.P.O.)
~) gmd©O{ZH$ ImOJr ^mJrXmar (PPP)
H$) amï´>r` CËnmXH$Vm n[afX
S>) OmJ{VH$sH$aU
B) {deof Am{W©H$ joÌ (goP)
\$) JwUdÎmm dVw©io

[5801]-706 4
[5801]-707
S.Y. B.Com.
BANKING AND FINANCE
Indian Banking System
(2013 Pattern) (Regular) (Special Paper - I) (2223)

Q1) Explain the structure of banking system in India. [16]
Q2) Explain the progress and performance of foreign banks. [16]

OR
Expalin the role of State Bank of India.
Q3) a) State the objectives of NABARD. [8]

b) State the functions of Regional Rural Banks. [8]
OR
a) State the recommendation of Narsimham Committee-II (1998). [8]
b) Distinguish between scheduled and non-scheduled banks. [8]
Q4) Explain in detail the functions of Reserve Bank of India. [16]
Q5) Write short notes on (Any Two) [16]

a) District central co-operative banks.
b) Principles of co-operation.
c) Management of Non-Performing Assets (NPA’s)
d) Role of Micro Finance.

P.T.O.
P6812
[5801]-707
S.Y. B.Com.
BANKING AND FINANCE
Indian Banking System
(2013 Pattern) (Regular) (Special Paper - I) (2223)
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ Amho.
2) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r ‘wi B§J«Or àíZn{ÌH$m nhmdr.
à. 1) ^maVmVrb ~±H$ àUmbrMr ^y{‘H$m ñnîQ> H$am. [16]
à. 2) naH$s¶ ~±H$m§Mr àJVr d H$m‘{Jar ñnîQ> H$am. [16]

qH$dm
^maVr¶ ñQ>oQ> ~±Ho$Mr ^y{‘H$m ñnîQ> H$am.
à. 3) A) Zm~mS>©Mr C{ÔîQ>o gm§Jm. [8]

~) àmXo{eH$ J«m{‘U ~±H$m§Mr H$m¶} gm§Jm. [8]
qH$dm
A) Zaqgh‘ g{‘Vr - II (1998) À¶m {e’$maer gm§Jm. [8]
~) AZwgy{MV Am{U {~Ja AZwgw{MV ~±H$m§‘Yrb ’$aH$ gm§Jm. [8]
à. 4) ^maVr¶ [aPìh© ~±Ho$Mr H$m¶} g{dñVa ñnîQ> H$am. [16]
à. 5) WmoS>³¶mV {Q>nm {bhm (H$moUË¶mhr XmoZ). [16]

A) {Oëhm ‘Ü¶dVu ghH$mar ~±H$m.
~) ghH$mamMr VËdo.
H$) {ZpîH«$¶ ‘mb‘ËVm ì¶dñWmnZ.
S>) gwú‘ {dËVmMr ^y{‘H$m.

[5801]-707 2
[5801]-708
S.Y. B.Com.
2233 : BUSINESS LAWS AND PRACTICES - I
(2013 Pattern) (Regular) (Special Paper - I)

Q1) Explain the following terms under ‘Maharashtra Agricultural Produce Marketing
(Regulation) Act, 1963. [16]
a) Coolee.
b) Commission Agent.
c) Market committee.
d) Retail sales.
Q2) Define the term ‘insurance’. Explain the importance and Basic principles of
General Insurance. [16]
OR
Explain the term fire insurance. Describe the procedure of settlement of claims
of fire insurance.
Q3) a) Explain the machiner’s for settlement of disputes under the Industrial
Disputes Act, 1947 [8]
b) State the features of partnership under the Partnership Act, 1932. [8]
OR
a) Describe the principles of “Marine Insurance Policy”.
b) State the difference between life insurance and fire insurance.
Q4) Define the term ‘co-operative society’ under the Maharashtra Co-operative
Society Act. 1960 and explain its features. [16]
Q5) Write short notes on: (Any Two) [16]
a) Features of Marine Insurance.
b) Corporate social responsibility of private insurance companies.
c) Disoluation of partnership firms.
d) Strikes and lockouts.

P.T.O.
P6813
[5801]-708
S.Y. B.Com.
2233 : BUSINESS LAWS AND PRACTICES - I
(2013 Pattern) (Regular) (Special Paper - I)
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
à. 1) ‘hmamï´> H¥$fr CËnÞ {dnUZ ({Z¶‘Z) H$m¶Xm, 1963 Zwgma Imbrb g§H$ënZm ñnï> H$am. [16]
A) h‘mb
~) AS>Ë¶m
H$) ~mOma g{‘Vr
S) {H$aH$moi {dH«$s
à. 2) {d‘m ¶m g§H$ënZoMr ì¶m»¶m Xçm. gmYmaU {då¶mMo ‘hËd Am{U ‘wb^wV VËdo ñnï> H$am. [16]
qH$dm
A¾r {d‘m hr g§H$ënZm ñnï> H$am. A¾r {då¶mÀ¶m Xmì¶m§Mo {ZJ©‘Z H$aÊ¶mMr H$m¶©nÕVr dU©Z H$am.
à. 3) A) Am¡Úmo{JH$ H$bh H$m¶Xm, 1947 Zwgma H$bh {‘Q>{dÊ¶mMr H$m¶©nÕVr ñnï> H$am. [8]
~) ^mJrXmar H$m¶Xm, 1932 Zwgma ^mJrXmarMr d¡{eï>ço gm§Jm. [8]
qH$dm
A) gmJar {då¶mMr VËdo dU©Z H$am.
~) {OdZ {d‘m Am{U A¾r {d‘m ¶m§Vrb ’$aH$ ñnï> H$am.
à. 4) ghH$mar g§ñWm§Mm H$m¶Xm, 1960 Zwgma "ghH$mar g§ñWm' hr g§H$ënZm gm§Jm. d ghH$mar g§ñWmMr
d¡{eï>ço ñnï> H$am. [16]
à. 5) {Q>nm {bhm. (H$moUË¶mhr XmoZ) [16]

A) gmJar {då¶mMr d¡{eï>ço.
~) ImOJr {d‘m à‘§S>imÀ¶m "ì¶mdgm{¶H$ gm‘m{OH$ O~m~Xmè¶m'.
H$) ^mJrXmar g§ñWoMo {dgO©Z.
S>) g§n Am{U Q>mio~§Xr.

[5801]-708 2
[5801]-709
S.Y. B.Com.
2243 : CO-OPERATION AND RURAL DEVELOPMENT
(2013 Pattern) (Special Paper - I)
Q1) Explain the History of co-operative legislation in India. [16]
Q2) Explain the provision of Maharashtra State Co-Operative Society Act - 1960,
Amendment upto 2013. [16]
OR
Explain the need and objective of Multi-State Co-Operative Society Act.
Q3) a) Explain the scope and objective of Rural Development. [8]

b) Explain the importance of Panchayat Raj System. [8]
OR
a) Explain the problems of District Central Co-Operative Banks. [8]
b) State the effects of Globalization on Rural Development. [8]
Q4) Explain the thoughts and work of Karmaveer Bhaurao Patil about Rural
Development. [16]
Q5) Write short note on (Any two): [16]

a) Importance of Rural Development.
b) Merits and Demerits of Globalisation.
c) Development Strategy of ‘Model Village’.
d) Limitations of Panchayat Raj System.

P.T.O.
P6814 [5801]-709
S.Y. B.Com.
2243 : CO-OPERATION AND RURAL DEVELOPMENT
(2013 Pattern) (Special Paper - I)
à. 1) ^maVmVrb ghH$mar H$m¶Úm§Mm B{Vhmg ñnï> H$am. [16]
à. 2) ‘hmamï´> amÁ¶ g§ñWm H$m¶Úm - 1960 ‘Yrb 2013 n¶©ÝVÀ¶m g§emoYZmgh VaVwXr ñnï> H$am. [16]
qH$dm
~hþamÁ¶ ghH$mar g§ñWm H$m¶ÚmMr JaO Am{U C{ÔîQ>ço ñnï> H$am.
à. 3) A) J«m‘rU {dH$mgmMr ì¶már Am{U C{ÔîQ>ço ñnï> H$am. [8]

~) n§Mm¶V amO ì¶dñWoMo ‘hÎd ñnï> H$am. [8]
qH$dm
A) {Oëhm ‘Ü¶dVu ghH$mar ~±Ho$À¶m g‘ñ¶m ñnï> H$am. [8]
~) OmJ{VH$sH$aUmMo J«m‘rU {dH$mgmda hmoUmao n[aUm‘ ñnï> H$am. [8]
à. 4) H$‘©dra ^mD$amd nmQ>rb ¶m§Mo J«m‘rU {dH$mgm~ÔbMo {dMma d H$m¶} ñnï> H$am. [16]
à. 5) WmoS>³¶mV {Q>nm {bhm. (H$moUË¶mhr XmoZ) [16]

A) J«m‘rU {dH$mgmMo ‘hËd
~) OmJ{VH$sH$aUmMo JwU d Xmof
H$) {dH$mgmMr AmXe©J«m‘ ì¶whaMZm
S>) n§Mm¶V amO ì¶dñWoÀ¶m ‘¶m©Xm

[5801]-709 2
[5801]-710
S.Y.B.Com.
COST AND WORKS ACCOUNTING
(2013 Pattern) (Special Paper-I) (2253)
Q1) A) Fill in the Blanks. [5]

i) Milk used in dairy product is the example of _______ material.
ii) _______ accounting shows only the overall performance of the
business
iii) Haulage is an item of ______ overheads
iv) Separation, Replacement and _______ are the three important
methods of measuring labour turnover.
v) In ________ method of pricing, closing stock is valued at the
current price paid.
B) State whether the following statements are true or false [5]
i) Cost+Profit=Sales is the equation of costing
ii) Continuous stock taking is a part of Perpetual inventory
iii) Bin card is also known as bin tag or stock card.
iv) Purchase order is prepared by the stores department
v) Under piece wage rate system the workers are paid on the basis of
unit of output.
Q2) Define ‘Cost Accounting’. State the objectives and limitations of Cost
Accounting? [15]
OR
What is Time Keeping? Explain the essentials of Time Keeping. Distinguish
between Time keeping and Time Booking.
[5801]-710 1 P.T.O.
Q3) Write short note on any three [15]
a) Cost centre and Cost Unit
b) ABC Analysis
c) Classification of cost on the basis of Behaviour.
d) Merit rating
e) Job Analysis
Q4) A) The following information has been obtained from the Accounts of
Dashrat Manufacturers Ltd. for the year ending 31st December, 2021[15]
Particulars Amount (Rs.)
Stock of materials on 1-1-2021 16,720
Materials purchased 25,900
Bad debts written off 910
Travellers’ Salaries and commission 1,078
Depreciation on office furniture 42
Rent, rates, taxes and insurance (Factory) 1,190
Productive wages 17,640
Director’s fees 840
General expenses 476
Gas and water (Factory) 168
Travelling expenses 294
Sales 70,000
Manager’s salary (2/3 factory, 1/3 office) 1,500
Depreciation on plant and machinery 1,820
Discount allowed 406
Repairs to plant and machinery 623
Carriage outward 602
Direct expenses 1,001
Rent, rates, taxes and insurance (office) 280
Gas and water (office) 56
Stock of materials on 31-12-2021 8,792
Prepare a statement of cost showing:
i) Materials consumed
ii) Prime cost
iii) Factory cost
iv) Cost of Production
v) Total cost
[5801]-710 2
B) From the following information calculate the Maximum Stock Level,
Minimum Stock Level. [5]
• Normal consumption 300 units per day
• Maximum consumption 420 units per day
• Minimum consumption 240 units per day
• Re-Order Quantity 3600 units per day
• Delivery period 10 to 15 days
• Normal Delivery period 12 days
OR
The annual demand for the product is 6400 units. The unit cost is Rs. 6
and inventory carrying cost per unit per annum is 25% of the average
inventory cost. If the cost of procurement (ordering cost) is Rs. 75,
determine. [5]
• Economic order quantity
• Number of orders per annum
Q5) A) The following transactions took place relating to Material X during January
2021: [10]
Date Particular Quantity (Kg.) Rate per unit (Rs.)
Jan. 02 Received 2,000 10
Jan.06 Received 300 12
Jan. 09 Issued 1,200 --
Jan. 10 Received 200 14
Jan. 11 Issued 1,000 --
Jan. 22 Received 300 15
Jan. 31 Issued 200 ---
You are required to write up the Stores Ledger Account under the following
methods - FIFO; LIFO Method.
OR
From the following data for the year ended 31st March 2021, calculate
the Inventory Turnover Ratio of material X and material Y. State which
one is fast moving. [10]
Material X (Rs.) Material Y (Rs.)
Opening stock as at 01.04. 2020 90,000 1,00,000
Purchases during the year 2,70,000 4,00,000
Closing Stock as at 31.03.2021 1,10,000 1,20,000
[5801]-710 3
B) From the following information relating to 26th May 2021 in a factory
working for 8 hrs. Calculate for each of these works. [10]
Total earnings per day under
i) Straight piece rate method
ii) Halsey premium method
iii) Rowan Premium method
Hourly rate of wages Rs.4
Time allowed for 10 units 1 Hour.
Actual output for a day of 8 Hrs.
Ganesh 80 units
Rajesh 100 units
Suresh 120 units
OR
The number of workers in Sunshine Industries, at the beginning of the
month was 1367 and at the end of the month was 2633. During the
month 72 workers were terminated and 08 workers died. 60 workers
were newly appointed during the month. You are required to calculate
the labour turnover rate under Separation, Replacement and Flux method.
[10]
ooo
[5801]-710 4

[5801]-712
2273 : BUSINESS ENTREPRENEURSHIP (Paper - I)
(2013 Pattern)
Q1) Define the concept of Entrepreneurship? Explain in detail the competencies of

Entrepreneur. [16]
OR
Explain the Entrepreneurial career of Karmaveer Bhaurao Patil, Satara.
Q2) What is Social Responsibilities? Explain the Social Responsibilities towards

all stakeholders. [16]
OR
What is innovation? Explain the steps of innovation.
Q3) a) Explain the advantages and disadvantages of Social Audit. [8]

OR
Explain the Nature and Scope of Self Help Groups.
b) State the advantages and limitations of franchising. [8]
OR
State various Entrepreneurial opportunities to service sector in rural areas.
Q4) What is Group Entrepreneurship? Explain the role of Group Entrepreneurship

in Indian Economy. [16]
OR
What is International Entrepreneurship? Distinguish between International and
Domestic Entrepreneurship.
P.T.O.
Q5) Write short notes (Any Four) : [16]
a) Importance of Wealth Creation.
b) Tools of Creativity Development.
c) Barriers of Social Responsibility.
d) Barriers to Entrepreneurship.
e) Importance of Corporate Governance.
f) Problems of Unemployment.

[5801]-712 2
P6815
[5801]-712
2273 : BUSINESS ENTREPRENEURSHIP (Paper - I)
(2013 Pattern)
(_amR>r ê$nm§Va)
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
àíZ 1) CXçmoOH$Vm hr g§H$ënZm ñnï> H$am. CXçmoOH$s` j_Vm g{dñVa ñnï> H$am. [16]
qH$dm
H$_©dra ^mD$amd nmQ>rb, gmVmam `m§Mr CXçmoOH$s` H$ma{H©$X ñnï> H$am.
àíZ 2) gm_m{OH$ O~m~Xmar åhUOo H$m`? ì`dgm`mg§~§Yr gd© KQ>H$m§~m~VÀ`m gm_m{OH$ O~m~Xmè`m
ñnï> H$am. [16]
qH$dm
Zd{Z{_©Vr åhUOo H$m`? Zd{Z{_©VrÀ`m nm`è`m ñnï> H$am.
àíZ 3) A) gm_m{OH$ boImnarjUmMo \$m`Xo d VmoQ>o ñnï> H$am. [8]

qH$dm
ñd`§ghm`Vm JQ>mMo ñdê$n d ì`már ñnï> H$am.
~) ì`dgm`m{YH$mam§Mo \$m`Xo d _`m©Xm ñnï> H$am. [8]
qH$dm
J«m_rU ^mJmVrb godm joÌmÀ`m {d{dY CXçmoOH$s` g§Yr gm§Jm.
àíZ 4) gm_w{hH$ CXçmoOH$Vm åhUOo H$m`? ^maVr` AW©ì`dñWoVrb gm_w{hH$ CXçmoOH$VoMr ^y{_H$m
ñnï> H$am. [16]
qH$dm
Am§Vaamï´>r` CXçmoOH$Vm åhUOo H$m`? Am§Vaamï´>r` d amï´>r` CXçmoOH$Vm `mVrb \$aH$ ñnï> H$am.
3 P.T.O.
àíZ 5) WmoS>Š`mV {Q>nm {bhm. (H$moUË`mhr Mma) [16]
A) g§nÎmr {Z{_VuMo _hËËd

~) {Z{_©Vrj_Vm {dH$mgmMr gmYZo
H$) gm_m{OH$ O~m~XmarVrb AS>Wio
S>) CXçmoOH$VoVrb AS>Wio
B) H$m°anmoaoQ> JìhaZgMo _hËd
\$) ~oH$marMr g_ñ`m

[5801]-712 4

[5801]-713
S.Y. B.Com.
MARKETING MANAGEMENT
(2013 Pattern) (Special Paper - I) (Regular) (2283)
Q1) Define Marketing Management. Explain in detail the various Marketing

Management Philosophies. [16]
Q2) What is Marketing Environment? Explain the types of Marketing Environment.

[16]
OR
What is Marketing communication? Describe in detail the elements of Marketing
Communication Mix.
Q3) a) State the advantages of E-Marketing. [8]

b) Describe the strategies for Online Marketing. [8]
OR
a) Explain the features of Rural Marketing. [8]
b) Discuss the challenges before Rural Marketing. [8]
Q4) What is Consumer Behaviour? Explain the factors influencing Consumer

Behaviour. [16]
Q5) Write short notes (Any Two) : [16]

a) Features of Services.
b) Role of Marketing Manager in Green Marketing.
c) Principles of Success of Green products in market.
d) Stages in Buying Decision.

P.T.O.
P6816
[5801]-713
S.Y. B.Com.
MARKETING MANAGEMENT
(2013 Pattern) (Special Paper - I) (Regular) (2283)
(_amR>r ê$nm§Va)
2) COdrH$S>rb A§H$ JwU Xe©[dVmV.
àíZ 1) {dnUZ ì¶dñWmnZ ¶m g§koMr ì¶m»¶m Xçm. {dnUZ ì¶dñWmnZmMo VËdkmZ g{dñVa ñnï> H$am.
[16]
àíZ 2) {dnUZ n¶m©daU åhUOo H$m¶? {dnUZ n¶m©daUmMo àH$ma ñnï> H$am. [16]
qH$dm
{dnUZ g§XoedhZ åhUOo H$m¶? {dnUZ g§XoedhZ {‘lMo KQ>H$ g{dñVa dU©Z H$am.
àíZ 3) A) B - {dnUZmMo ’$m¶Xo gm§Jm. [8]
~) Am°ZbmB©Z {dnUZmÀ¶m ì¶yhaMZm§Mo dU©Z H$am. [8]
qH$dm
A) J«m‘rU {dnUZmMr d¡{eï>ço ñnï> H$am. [8]
~) J«m‘rU {dnUZm g‘moarb AmìhmZm§Mr MMm© H$am. [8]
àíZ 4) J«mhH$ dV©Z åhUOo H$m¶? J«mhH$ dV©Zmda n[aUm‘ H$aUmao KQ>H$ ñnï> H$am. [16]
2
àíZ 5) WmoS>³¶mV Q>r>nm {bhm (H$moUË¶mhr XmoZ) [16]
A) godm§Mr d¡{eï>ço.
~) h[aV {dnUZm‘Ü¶o {dnUZ ì¶dñWmnH$mMr ^y{‘H$m.
H$) h[aV dñVy ~mOmanoR>oV ¶eñdr H$aÊ¶mMr VËdo.
S>>) IaoXr {ZU©¶mMo Q>ßno.

[5801]-713 3

[5801]-714
S.Y. B.Com.
AGRICULTURAL AND INDUSTRIAL ECONOMICS
(2013 Pattern) (Special Paper - I) (2293)
Q1) Explain in detail the importance of Agriculture in Indian economy. [16]
Q2) Explain the peculiarities of Agriculture as sector of economy. [16]
OR
Explain in detail factors affecting on supply of Agricultural Produce. [16]
Q3) a) Explain the importance of farm management. [8]
b) Explain the Scope and significance of Industrial economics. [8]
OR
a) Explain the factors affecting on optimum size of firm. [8]
b) Explain the types of diversification of firm. [8]
Q4) Explain in detail weber theory of Industrial location. [16]
P.T.O.
Q5) Write a short notes on (any two) : [16]
a) Concept of plant, firm and Industry.
b) Traditional approach to theory of firm.
c) Industrial Integration.
d) Industrial Productivity.

[5801]-714 2
P6817 [5801]-714
S.Y. B.Com.
(2013 Pattern) (Special Paper - I) (2293)
(_amR>r ê$nm§Va)
2) COdrH$S>rb A§H$ Ë`m àíZmMo nyU© JwU Xe©{dVmV.
3) g§X^m©gmR>r _wi B§J«Or àíZn{ÌH$m nhmdr.
àíZ 1) ^maVr` AW©ì`dñWoV eoVrMo / H¥$frMo _hËd g{dñVa ñnï> H$am. [16]
àíZ 2) AW©ì`dñWoVrb EH$ {deofjoÌ åhUyZ eoVrMo doJionU ñnï> H$am. [16]
qH$dm
eoV_mbmÀ`m nwadR>çmda n[aUm_ H$aUmao KQ>H$ g{dñVa ñnï> H$am. [16]
àíZ 3) A) H¥$fr ì`dñWmnZmMo _hËd ñnï> H$am. [8]
~) Am¡Xçmo{JH$ AW©emómMr ì`már Am{U _hËd ñnï> H$am. [8]
qH$dm
A) CXçmoJg§ñWoÀ`m n`m©á AmH$ma_mZmda n[aUm_ H$aUmao KQ>H$ ñnï> H$am. [8]
~) CXçmoJg§ñWoÀ`m {d{dYr H$aUmMo àH$ma ñnï> H$am. [8]
àíZ 4) Am¡Xçmo{JH$ ñWmZ{ZpíMVrMm do~aMm {gÕm§V ñnï> H$am. [16]
3 P.T.O.
àíZ 5) WmoS>Š`mV Q>rnm {bhm. (H$moUË`mhr XmoZ) [16]
A) g§`§Ì, CXçmoJg§ñWm Am{U CXçmoJ-g§H$ënZm.

~) CXçmoJg§ñWoÀ`m {gÕm§VmMm nma§nmarH$ Ñï>rH$moZ.
H$) Am¡Xçmo{JH$ EH${ÌH$aU.
S>) Am¡Xçmo{JH$ CËnmXH$Vm.

[5801]-714 4
[5801]-751
T.Y. B.Com. (Semester - III)
BUSINESS REGULATORY FRAMEWORK (M. LAW)
(2013 Pattern) (Regular) (3113)
Q1) What is ‘Acceptance of proposal’? Explain the legal rules as to acceptance of

proposal. [16]
Q2) Define the terms ‘Partnership’ and ‘Limitated Liability Partnership’. Distinguish
between Partnership and Limitated Liability Partnership. [16]
OR
Define ‘unpaid seller’. Explain the rights of unpaid seller under sale of Goods
Act, 1930.
Q3) a) Explain in detail the features of Consumer Protection Act, 1986. [8]
b) Explain the rights and obligations of a patentee. [8]
OR
c) Explain the composition and objectives of Central Consumer Protection
Council.
d) Explain the objectives, programmes and activities of World Intellectual
Property Organisation (WIPO).
P.T.O.
Q4) What is ‘Endorsement’? Explain kinds of Endorsement. [16]
Q5) Write notes on (Any two) : [16]

a) Minor’s Agreements.
b) Legal issues involved in E-contracts.
c) Conciliation proceedings.
d) Characteristics of copy right.

[5801]-751 2
P6818
[5801]-751
T.Y. B.Com. (Semester - III)
BUSINESS REGULATORY FRAMEWORK (M. LAW)
(_amR>r ê$nm§Va)
àíZ 1) "àñVmdmMr ñdrH¥$Vr' åhUOo H$m¶? àñVmdmÀ¶m ñdrH¥$VrMo H$m¶Xoera {Z¶‘ ñnï> H$am. [16]
àíZ 2) "^mJrXmar' Am{U "‘¶m©{XV O~m~Xmar ^mJrXmar' ¶m g§kmMr ì¶m»¶m Úm. ^mJrXmar Am{U ‘¶m©{XV
O~m~Xmar ^mJrXmar ¶m§Vrb ’$aH$ ñnï> H$am. [16]
qH$dm
"AXÎm {dH«o$Vm' ì¶m»¶m Úm. ‘mb{dH«$s H$m¶Xm, 1930 Zwgma AXÎm-{dH«o$Ë¶mMo h¸$ ñnï> H$am.
àíZ 3) A) J«mhH$ g§ajU H$m¶Xm, 1986 Mr d¡{eï>¶o g{dñVa ñnï> H$am. [8]
~) noQ>§arMo h¸$ Am{U O~m~Xmè¶m ñnï> H$am. [8]
qH$dm
H$) H|${Ð¶ J«mhH$ g§ajU n[afXoMr aMZm Am{U C{Xï>ço ñnï> H$am.
S>) OmJ{VH$ ~m¡{ÕH$ g§nXm g§KQ>ZoMr C{Ôï>o, H$m¶©H«$‘ d {H«$¶m ñnï> H$am.
àíZ 4) "n¥ð>m§H$Z' åhUOo H$m¶? n¥ð>m§H$ZmMo àH$ma ñnï> H$am. [16]
3 P.T.O.
àíZ 5) Q>rnm {bhm (H$moUË¶mhr XmoZ) : [16]
A) AkmZ ì¶º$ser hmoUmao R>amd.
~) B. H$amamVrb H$m¶Xoera ~m~r.
H$) g‘PmoVm H$m¶©nÕVr.
S>) boIm{YH$mamMr (Copyright) Mr d¡{eï>ço

[5801]-751 4
[5801]-752
T.Y. B. Com. (External/Regular)
ADVANCED ACCOUNTING
(2013 Pattern) (3123)

2) Figures to right indicate full marks.
Q1) a) Answer the following (Any five out of 7): [10]
i) Explain Short Sales.
ii) AS - 15 Employee Benefits.
iii) Importance of Ratio Analysis.
iv) Explain Types of Branches.
v) What is Contingent Liability?
vi) Explain the advantages of Double entry system.
vii) Explain Current Ratio.
b) Short Notes (any two): [14]
i) Consumer Co-operative Society.
ii) Need for Branch Accounting.
iii) Financial Statement Analysis.
iv) Classification of Investments.
v) Introduction of Banking Company.
P.T.O.
Q2) Following is the Trial Balance of Shalimar Bank Ltd. as on 31st March 2015: [14]
Trial Balance
Particulars Debit Rs. Credit Rs.
Premises less Depreciation 3,70,000
Money at Call & Notice 4,30,000
Furniture less Depreciation 60,000
Depreciation on Bank Assets 22,000
Non Banking Assets acquired in settlement of Claims 40,000
Cash in Hand 6,00,000
Cash at Banks 5,00,000
Investments 7,00,000
Loans, Cash Credit and overdraft 25,30,000
Interest on Deposits and Borrowings 4,00,000
Audit fees 9,000
Salaries and Allowances to Staff 81,000
Directors Fees 8,000
Postage and Telegrams 2,700
Other Expenditure 4,900
Interest and Discounts 7,35,000
Share Capital
Authorised 15,000 equity shares of Rs. 100 each
Issued and Subscribed 12,000 equity shares of 12,00,000
Rs. 100 each fully paid
Statutory Reserve 2,40,000
Deposits 25,00,000
Provident Funds 2,70,000
Borrowings from Maharaja Bank 5,10,000
Unclaimed Dividend 8,000
Commission and Exchange 75,000
Profit on Sale of Non Banking Assets 2,400
Profit and Loss Account as on 01/04/2014 2,24,600
57,65,000 57,65,000
[5801]-752 2
Adjustments:
a) Provide Rs. 20,000 for Bad and Doubtful Debts.
b) Bills for collection amounted to Rs. 2,10,000.
c) Acceptances, Endorsements and Other Obligations amounted to
Rs. 1,04,000.
d) Provide Rs. 3,000 for Rebate on Bills discounted.
e) Provide Rs. 21,000 for taxation.
f) Postage stamps of Rs. 320 and stationery of Rs. 1,400 was in hand on
31/03/2015.
Prepare Profit and Loss Account for the year ended 31st March 2015 and
Balance Sheet as on that date as per Banking Regulation Act.
OR
From the following Trial Balance of Udyaya Co-operative Purchases and
Sales Society Ltd. as on 31/03/2015 prepare Trading Account, Profit and
Loss Account for the year ended 31/03/2015 and Balance Sheet as on that
date after consideration the adjustment given thereafter.
Trial Balance as on 31/03/2015
Particulars Debit Rs. Credit Rs.
Share Capital 1,68,000
Reserve Fund 30,000
Creditors for Purchases 20,000
Profit and Loss Account 01/04/2013 8,000
Profit for the year 2013 - 2014 80,000
Opening Stock 1,96,000
Furniture and Equipments 62,000
Container Deposit 16,000
Sundry Debtors 30,000
Salaries 1,50,000
[5801]-752 3
Commission 44,000
Rent and Taxes 23,000
Postages 4,000
Travelling and Conveyance 9,000
Dividend paid 7,900
Admission fees 1,000
Purchases 31,70,000
Coolie charges, freight, cartage 80,000
Investments 1,20,000
Sales 38,10,000
Cash in Hand 2,100
Bank Balance 2,00,000
Development fund 4,000
41,21,000 41,21,000
Other Information:
a) Closing Stock in valued at Rs. 2,20,000.
b) Outstanding Rent Rs. 2,000.
c) Commission payable Rs. 10,000.
d) Rs. 4,000 salary was paid as advance as on 31/03/2015.
e) Provide for Audit fees Rs. 8,000.
f) The Society declared 5% Dividend on its paid up capital as on 31/03/2014
for the year 2013 - 2014. The society transferred 25% of its profit for the
year ended 31/03/2014 to Reserve fund and also transferred Rs. 4,000 to
Development fund approved in the general meeting held on 31/10/2014.
g) Accrued Income on Investment Rs. 10,000.
h) The Directors recommend 10% Dividend for the current year.
i) Provide 10% Depreciation on furniture and equipments.
[5801]-752 4
Q3) a) On 15th September 2014, the premises of Snow White Ltd. were
destroyed by fire and a stock of Rs. 6,000 was salvaged and retained by
the insured. The business books and records were saved from which the
following information was obtained. [8]
Rs.
Stock on 1st April 2013 50,000
Stock on 31st March 2014 70,000
Purchases for the year ended 31st March 2014 4,74,000
Sales for the year ended 31st March 2014 6,00,000
Purchases from 1st April 2014 to 15th September 2014 1,50,000
Sales from 1st April 2014 to 15th September 2014 2,05,000
In valuing the stock as on 31st March 2014 Rs. 4,000 had been written
off certain stock having cost Rs. 9,000.
Half of these goods were sold in July 2014 for Rs. 5,000. The balance is
estimated to be worth the original cost. Subject to the above exception
gross profit had remained at the uniform rate. On 14th September 2014
goods worth Rs. 4,000 had been received by the godown keeper but
had not been entered in the purchases account. Show the amount of the
claim.
b) H Traders has a branch at Shahapur, goods are invoiced to branch at
Cost Plus 50%. Branch remits all cash received to head office and all
expenses are met by head office. From the following particulars prepare
necessary ledger accounts on Stock and Debtors System to show the
profits earned at the branch. [14]
Particulars Rs.
Stock on 01/04/2021 invoice price 9,300
Debtors on 01/04/2021 6,800
Cash in Hand on 01/04/2021 100
Goods Invoiced to Branch, Cost Price 34,000
Sales at Branch
1) Cash 25,010
2) Credit 31,000
Petty Cash Remittances to Branch 400
Cash Received on Ledger Accounts 30,400
Goods Returned by Credit Customers 1,200
[5801]-752 5
Goods Returned by Branch to Head Office, Invoice Price 1,500
Actual Petty Expenses by Branch 370
Allowances to Debtors 400
Goods Transferred from Shrirampur Branch to Shahapur Branch 2,100
Bad Debts written off 600
Shortage of goods 450
Discount Allowed to Customers 200
Rent and Taxes 3,000
Salaries and Wages 2,000
Advertisement 400
Interest charged on the overdues of Credit Customers 1,000
Q4) From the following Balance Sheet of X ltd. calculate the following ratios -[20]
a) Current Ratio
b) Liquid Ratio
c) Debt to Equity Ratio
d) Gross Profit
e) Net Profit
Balance Sheet as on 31st March 2022
Liabilities Amount Assets Amount
Equity Share Capital 10,00,000 Goodwill 5,00,000
6% Preference Share Capital 5,00,000 Plant and Machinery 6,00,000
General Reserve 1,00,000 Land and Building 7,00,000
Profit and Loss 4,00,000 Furniture 1,00,000
Provision for taxation 1,76,000 Inventories 6,00,000
Bills Payable 1,24,000 Bills Receivable 30,000
Bank Overdraft 20,000 Sundry Debtors 1,50,000
Sundry Creditors 80,000 Bank 2,00,000
12% Debentures 5,00,000 Investment (Short Term) 20,000
29,00,000 29,00,000
Other Information:
a) Total Sales - 60,00,000
b) Gross Profit - 30,00,000
c) Net Profit - 15,00,000
OR
[5801]-752 6
Mr. Y maintains his books by Single Entry System. His Cash book for the
year ended 31st March 2015 was as follows:
Summary of Cash Book
Rs. Rs.
To Balance b/d 12,300 By Investments 2,000
To cash sales 8,700 By Y’s Drawings 6,500
To Debtors 35,700 By Purchases 7,300
To Bills Receivable 15,300 By Creditors 28,900
To Interest 1,500 By Bills Payable 7,500
To Y’s Capital 10,000 By wages 17,300
To Balance C/d 3,730 By Carriage Inwards 1,350
By Postage 550
By Salaries 12,000
By Rent and Taxes 930
By Insurance 700
By Printing and Stationery 2,200
87,230 87,230
Particulars of Assets and Liabilities were as follows:

01-04-2014 31-03-2015
Investments 15,000 17,000
Stock 13,700 29,300
Debtors 21,000 25,000
Bills Receivable 14,000 18,000
Creditors 31,000 29,000
Bills Payable 7,000 9,000
Plant and Machinery 45,000 42,500
Furniture 3,500 3,100
Other Information -
a) A provision of Rs. 1,250 was necessary on Debtors for doubtful debts.
b) Outstanding wages were Rs. 1,500 and Outstanding Salary was Rs. 700.
c) Insurance was paid for one year ending on 30th September 2015.
d) An Advertising Bill was payable amounting to Rs. 400.
You are required to prepare Profit and Loss Account and Balance Sheet as on
31st March 2015.

[5801]-752 7
[5801]-753
T.Y. B.Com. (Regular)
3133 : ECONOMICS
Indian and Global Economic Development
(2013 Pattern)

2) Figures to the right indicate total marks.
3) Draw neat diagrams wherever necessary.
Q1) Explain in detail constraints in agriculture development in India. [16]
Q2) Define balance of payment. Explain India’s balance of payment since 1991.[16]
OR
Comparison of the Indian economy with developed economy.
Q3) a) Explain the role of the Industrialization in economic development. [8]

b) Write importance of basic infrastructure in economic development of
India. [8]
OR
a) Explain concept of Human Development Index. [8]
b) Write objectives of World Bank. [8]
Q4) Define foreign capital. Explain the role of foreign capital in economic
development. [16]
P.T.O.
Q5) Write short notes (Any 2) : [16]
a) Evaluation of Industrial policy 1991
b) Role of public sector in infrastructure development
c) Human Poverty Index
d) World Trade Organization

[5801]-753 2
P6819 [5801]-753
3133 : ECONOMICS
Indian and Global Economic Development
(2013 Pattern)
(_amR>r ê$nm§Va)
gyMZm : 1) gd© àíZ Amdí`H$ AmhoV.
2) COdrH$S>r A§H$ nyU© JwU Xe©{dVmV.
3) Amdí`H$ Ë`m {R>H$mUr gw~H$ AmH¥$Ë`m H$mT>m.
4) g§X^m©gmR>r _wi B§J«Or àíZn{ÌH$m nmhmdr.
àíZ 1) ^maVmVrb eoVr {dH$mgmVrb AS>Wio g{dñVa ñnï> H$am. [16]
àíZ 2) ì`dhmaVmobmMr ì`m»`m X²`m. 1991 nmgyZMm ^maVmMm ì`dhmaVmob ñnï> H$am. [16]
qH$dm
^maVr` AW©ì`dñWoMr {dH${gV AW©ì`dñWm§er VwbZm H$am.
àíZ 3) A) Am{W©H$ {dH$mgmVrb Am¡X²`moJrH$sH$aUmMr ^y{_H$m ñnï> H$am. [8]
~) ^maVmÀ`m Am{W©H$ {dH$mgmVrb _wb^yV nm`m^yV gw{dYm§Mo _hÎd {bhm. [8]
qH$dm
A) _mZdr {ZX}em§H$ g§H$ënZm ñnï> H$am. [8]
~) OmJ{VH$ ~±Ho$Mr CX²Yrï²>ò {bhm. [8]
àíZ 4) {dXoer ^m§S>dbmMr ì`m»`m X²`m. Am{W©H$ {dH$mgmVrb {dXoer ^m§S>dbmMr ^y{_H$m ñnï> H$am.[16]
3 P.T.O.
àíZ 5) {Q>nm {bhm. (H$moUË`mhr 2) [16]
A) 1991 À`m Am¡X²`mo{JH$ YmoaUmMo _yë`_mnZ

~) nm`m^yV gw{dYm§À`m {dH$mgmVrb gmd©O{ZH$ joÌmMr ^y{_H$m
H$) _mZdr Xm[aÐ` {ZX}em§H$
S>) OmJ{VH$ ì`mnma g§KQ>Zm

[5801]-753 4
[5801]-754
ECONOMICS
International Economics
(2013 Pattern) (3143)
3) Draw diagrams wherever necessary.
Q1) What is International Economics? Explain the scope of International Economics.

[16]
Q2) Explain the Heckscher-Ohlin theory of International Trade. [16]

OR
Explain the factors affecting terms of trade. [16]
Q3) a) Explain the current and capital account of Balance of Payments. [8]
b) Explain the Advantages of Foreign Exchange Market. [8]
OR
c) Explain the objectives of North Atlantic Free Trade Agreement (NAFTA).
[8]
d) Write a note on ‘European Union’. [8]
Q4) Explain in detail the motives and effects of International Labour Migration.[16]
P.T.O.
Q5) Write short notes on (Any two) : [16]
a) Balance of Payment Theory.
b) Concept of Balance of Trade.
c) Merits of fixed exchange rate.
d) Euro-Dollar Market.

[5801]-754 2
P6820
[5801]-754
ECONOMICS
International Economics
(2013 Pattern) (3143)
(_amR>r ê$nm§Va)
3) Amdí¶H$ Ë¶m {R>H$mUr AmH¥$Ë¶m H$mT>m.
4) g§X^m©gmR>r ‘wi B§J«Or àíZ n{ÌH$m nhmdr.
àíZ 1) Am§Vaamï´>r¶ AW©emñÌ åhUOo H$m¶? Am§Vaamï´>r¶ AW©emñÌmMr ì¶már {deX H$am. [16]
àíZ 2) hoH$Ma - Amoh{bZ ¶m§À¶m Am§Vaamï´>r¶ ì¶mnma {df¶H$ {gÕm§V ñnï> H$am. [16]
qH$dm
ì¶mnma eVuda à^md nmS>Umao KQ>H$ ñnï> H$am. [16]
àíZ 3) A) ì¶dhma Vmobm§À¶m Mmby Am{U ^m§S>dbr ImË¶mMo {díbofU H$am. [8]
~) naH$s¶ {d{Z‘¶ ~mOmamMo ’$m¶Xo ñnï> H$am. [8]
qH$dm
A) "Zm’$Vm' (NAFTA) Mr C{Ôï>o ñnï> H$am. [8]
~) "¶wamo{n¶ g‘wXm¶' da {Q>n {bhm. [8]
3 P.T.O.
àíZ 4) l{‘H$mÀ¶m AmV§aamï´>r¶ ñWbm§VamMo hoVy d n[aUm‘ ñnï> H$am. [16]
àíZ 5) WmoS>³¶mV Q>rnm {bhm (H$moUË¶mhr XmoZ) : [16]
A) ì¶dhma Vmob {gX²YmÝV.
~) ì¶mnmaVmob g§H$ënZm.
H$) pñWa {d{Z‘¶ XamMo JyU.
S>) ¶wamo S>m°ba ~mOma.

[5801]-754 4

[5801]-755
T.Y. B.Com.
3153 : AUDITING & TAXATION
(2013 Pattern)
Q1) What is mean by auditing? Explain the classes of audit [16]

OR
a) Explain types of Audit Reports [8]
b) Explain the provisions of Indian companies Act regarding the appointment
of company Auditor [8]
Q2) Write short notes on (any four) [16]

a) Audit Programme
b) Types of errors
c) Objects of Vouching
d) Advantages of Internal check
e) Problems encountered in EDP Environment
f) Valuation & verification of fixed assets
Q3) a) Define the following terms. [8]

i) Person
ii) Agricultural Income
iii) Short-term capital gain
iv) Assessment year
OR
P.T.O.
Compute the Income from House property of Mr. Kale for the A.Y. 2022-23
Particulars House I (Rs.) House II (Rs.)
Municipal Value 180000 336000
Fair Rent 214000 350000
Standard Rent 186000 345000
Annual Rent 198000 360000
Unrealised Rent 6000 150000
Municipal Tax Paid 18000 33600
Interest on Capital 40000 156000
Nature of House Property Let Out Let Out
b) Following is the Profit and Loss Account of Mr. Sudhir, Pune, for the
F.Y. 2021-22 : [8]
Dr. Profit and Loss Account Cr.
Particulars Amount Particulars Amount
Rs. Rs.
To Salary 1,65,000 By Gross Profit 4,20,000
To Rent and Taxes 60,000 By Commission 42,000
To Commission 11,000 By Sundry Receipts 4,200
To Advertisement 15,000 By Interest on Fixed Deposit 35,000
To R.D.D. 8,000 By Gift from a friend 2,900
To Depreciation 22,000
To Conveyance 8,400
To Stationery 15,200
To Bonus paid 16,000
To Contribution to R.P.F. 12,500
To Contribution to P.P.F. 13,000
To Interest on Capital 12,000
To Net Profit 1,46,000
5,04,100 5,04,100
[5801]-755 2
Additional Information
i) Depreciation allowable under the Act is Rs, 18,000
ii) Rent and taxes include Rs.8,000 as property tax on residential house
of Mr. Sudhir.
iii) Advertisement includes Rs. 12,000 as cost of permanent sign board,

fixed on the premises.
iv) Sundry receipts of Rs.4000 are in respect of recovery of personal

loan given to a friend and 200 is interest on the same.
You are required to compute taxable income from business for the A. Y.
2022-23.
Q4) Mr. Amar, an accountant of ABC Ltd. Has provided you with the following
details of his salary of the previous year 2021-22. Compute the net salary of
the A.Y. 2022-23 [16]
Basic salary Rs. 2,40,000
Dearness Allowance - 50% of Basic salary (part of salary)
House Rent Allowance Rs. 12,000
Helper Allowance (actual expenditure Rs. 10,000) Rs. 12,000
Education Allowance Rs. 6,000
Free Gas and Electricity Rs. 2,400
Free Telephone at Residence Rs. 9,000
Leave Travel concession (no journey undertaken) Rs. 6,400
Contribution to R.P.F. by the employer. Rs. 24,000
Mr. Amar has two daughters and one son, studying in school. Mr. Amar is
staying in a rented house by paying a rent of Rs,2,500 p.m.
[5801]-755 3
Q5) Mr. Santosh Sathe has given the following particulars for the financial year
ending on 31.03.2022 : [16]
Gross Salary Rs.8,03,000
Profit from Business Rs.1,50,000
Interest on Government Securities Rs.3,800
Dividend received from Indian Company Rs.5,600
Income from House property Rs. 15,000
He paid professional Tax Rs.2,500 and Income Tax Rs.50,000
He paid Rs. 10,200 for LIC premium, deposited in PPF Rs. 10,000
Invested Rs. 5,000 in National Savings Certificates and made F.D. for 5
years in State Bank of India Rs.50,000
Compute the Total Taxable income and Tax liability of Mr. Santosh Sathe for
A.Y. 2022-23

[5801]-755 4
P7258
[5801]-755
T.Y. B.Com.
3153 : AUDITING & TAXATION
(2013 Pattern)
(_amR>r ê$nm§Va)
gyMZm : 1) gd© àíZ A{Zdm¶© AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©[dVmV.
àíZ 1) A§Ho$jU åhUOo H$m¶? A§Ho$jUmMo àH$ma ñnï> H$am. [16]

qH$dm
A) A§Ho$jU Ahdmbm§Mo àH$ma ñnï> H$am. [8]
~) ^maVr¶ H§$nZr H$m¶ÚmZwgma H§$nZr A§Ho$jH$mÀ¶m Zo‘UyH$s g§~§Yr VaVwXr ñnï> H$am. [8]
àíZ 2) WmoS>³¶mV {Q>n {bhm (H$moUË¶mhr Mma) [16]

A) A§Ho$jU H$m¶©H«$‘
~) ÌwQ>tMo àH$ma
H$) nmdVr narjUmMo CX²Xoe
S>) A§VJ©V VnmgUrMo ’$m¶Xo
¶) B©.S>r.nr. n[apñWVrV A§Ho$jUmV ¶oUmè¶m g‘ñ¶m
a) pñWa ‘mb‘ÎmoMo ‘yë¶m§H$Z Am{U gË¶mnZ
àíZ 3) A) Imbrb g§H$ënZm ñnï> H$am. [8]

i) ì¶³Vr
ii) H¥$fr CËnÞ
iii) AënH$mbrZ ^m§S>dbr Z’$m
iv) H$a {ZYm©aU df©
qH$dm
5 P.T.O.
lr. H$mio ¶m§Mr H$a {ZYm©aU df© 2022-23 gmR>r J¥h g§nÎmrMo CËnÞ H$mT>m.
Vnerb Ka H«$. 1 Ka H«$. 2
‘hmZJanm{bH$m ‘yë¶ 180000 336000
dmOdr ^mS>o 214000 350000
‘mZH$ ^mS>o 186000 345000
dm{f©H$ ^mS>o 198000 360000
AdmñVd ^mS>o 6000 150000
‘hmnm{bH$m H$a âbm 18000 33600
^m§S>dbmda ì¶mO 40000 156000
KamÀ¶m ‘mb‘ÎmoMo ñdê$n ^mS>oVËdmda ^mS>oVËdmda
~) lr. gwYra, nwUo ¶m§Mo Am{W©H$ 2021-22 gmR>rMo Z’$m Am{U VmoQ>m ImVo Imbrbà‘mUo
Amho. [8]
Z’$m Am{U VmoQ>m ImVo
Vnerb a¸$‘ é. Vnerb a¸$‘ é.
nJma 1,65,000 T>mo~i Z’$m 4,20,000
^mS>o Am{U H$a 60,000 H${‘eZ 42,000
H${‘eZ 11,000 {d{dY CËnÞ 4,200
Om{hamV 15,000 ‘wXV R>odrda ì¶mO 35,000
Ama.S>r.S>r. 8,000 {‘ÌmH$Sy>Z ôQ> 2,900
Kgmam 22,000
dmhVyH$ 8,400
ñQ>oeZar 15,200
~moZg 16,000
Ama.nr.E’$. ‘Ü¶o ¶moJXmZ 12,500
nr.nr.E’$. ‘Ü¶o ¶moJXmZ 13,000
^m§S>dbmda ì¶mO 12,000
{Zìdi Z’$m 1,46,000
5,04,100 5,04,100
[5801]-755 6
A{V[a³V ‘m{hVr :
i) H$m¶Úm§VJ©V Kgmam ‘yë¶ é. 18,000 ñdrH$m¶© Amho.
ii) ^mS>o Am{U H$am§‘Ü¶o lr gwYra ¶m§À¶m {Zdmgr Kamdarb ‘mb‘Îmm H$a åhUyZ é. 8000
g‘m{dï> AmhoV.
iii) OmJoda {Z{üV Ho$boë¶m H$m¶‘ñdê$nr gmBZ ~moS>©Mr qH$‘V é. 12,000 én¶o Om{hamVrb
g‘m{dï> Amho.
iv) é. 4000 À¶m {d{dY CËnÞ {‘Ìmbm {Xboë¶m d¡¶{³VH$ H$Om©À¶m dgwbrÀ¶m g§X^m©V
AmhoV Am{U Ë¶mda é. 200 ì¶mO Amho.
H$a {ZYm©aU df© 2022-23 gmR>r ì¶dgm¶mVyZ H$anmÌ CËnÞmMr JUZm H$am.
àíZ 4) E ~r gr {b. Mo boImnmb lr. A‘a ¶m§À¶m ‘mJrb df© 2021-22 À¶m nJmamMo Vnerb Imbr
{Xbo AmhoV. H$a {ZYm©aU df© 2022-23 À¶m {Zìdi nJmamMr JUZm H$am. [16]
‘yi doVZ é. 2,40,000
‘hmJmB© ^Îmm-‘yi doVZmÀ¶m 50% (nJmamMm ^mJ)
Ka^mS>o ^Îmm é. 12,000
‘XVZrg ^Îmm (dmñV{dH$ IM© é. 10,000) é. 12,000
{ejU ^Îmm é. 6,000
‘mo’$V J°g Am{U drO é. 2,400
{ZdmgñWmZr ‘mo’$V XÿaÜdZr é. 9,000
aOm àdmg gdbV (H$moUVmhr àdmg Ho$bm Zmhr) é. 6,400
Ama.nr.E’$. ‘Ü¶o {Z¶mo³Ë¶mZo âbobo ¶moJXmZ é. 24,000
lr A‘a ¶m§Zm XmoZ ‘wbr Am{U EH$ ‘wbJm AgyZ Vo emioV {eH$V AmhoV. lr A‘a é. 2,500
Xa‘hm én¶o ^mS>o XoD$Z ^mS>çmÀ¶m KamV amhV AmhoV.
[5801]-755 7
àíZ 5) lr g§Vmof gmRo ¶m§Zr 31.03.2022 amoOr Am{W©H$ dfm©gmR>r Imbrb Vnerb {Xbo AmhoV: [16]
EHy$Z nJma é. 8,03,000
ì¶dgm¶mVyZ Z’$m é. 1,50,000
gaH$mar amo»¶m§darb ì¶mO é. 3,800
^maVr¶ H§$nZrH$Sy>Z bm^m§e é. 5,600 {‘imbm
KamÀ¶m ‘mb‘ÎmoVyZ CËnÞ é. 15,000
Ë¶m§Zr ì¶mdgm{¶H$ H$a é. 2,500 Am{U àm{áH$a é. 50,000 âbm
Ë¶mZo Eb.Am¶.gr. àr{‘¶‘gmR>r é. 10,200 âbo, é. 10,000 nr.nr.E’$. ‘Ü¶o O‘m
Ho$bo. Z°eZb gopìh¨J g{Q>©{’$Ho$Q>‘Ü¶o é. 5,000 Jw§Vdbo Am{U E’$.S>r.ñQ>oQ> ~±H$ Am°’$
B§{S>¶m‘Ü¶o 5 dfm©gmR>r é. 50,000
H$a {ZYm©aU df© 2022-23 gmR>r lr g§Vmof gmR>o ¶m§Mo EHy$U H$anmÌ CËnÞ Am{U H$a Xm{¶ËdmMr
JUZm H$am.

[5801]-755 8
[5801]-756
T.Y. B.Com.
BUSINESS ADMINISTRATION
Human Resource Development and Marketing
(3411) (2013 Pattern) (Special Paper - II)
Q1) What is Job Analysis? Explain the importance of Job Analysis. [16]
Q2) a) State various methods of employee recruitment. [8]

b) Define the term “An Interview”. Explain various types of Interview. [8]
OR
a) What is performance appraisal? Explain its process. [8]
b) What are the advantages of market research? [8]
Q3) a) State importance of Product Development. [8]

b) “Advertising Standard Council of India” - State the functions of this
council. [8]
OR
a) Explain the new trends in Retail Marketing. [8]
b) Explain the employment opportunities in advertising. [8]
Q4) State the importance of advertising in Modern Business. [16]
Q5) Short Notes (Any two): [16]

a) Franchises.
b) Mobile Marketing.
c) Advantage of Labeling.
d) Succession planning.

P.T.O.
P6821 [5801]-756
T.Y. B.Com.
BUSINESS ADMINISTRATION
Human Resource Development and Marketing
(3411) (2013 Pattern) (Special Paper - II)
à. 1) H$m¶© {díbofU åhUOo H$m¶? H$m¶© {díbofUmMo ‘hËd gm§Jm. [16]
à. 2) A) H$‘©Mmar âVrÀ¶m {d{dY nÕVr gm§Jm. [8]

~) ‘wbmIVrMr ì¶m»¶m Xçm d ‘wbmIVrMo {d{dY àH$ma ñnï> H$am. [8]
qH$dm
A) H$m¶©j‘Vm ‘wë¶m§H$Z åhUOo H$m¶? Ë¶mMr à{H«$¶m gm§Jm. [8]
~) {dnUZ g§emoYZmMo ’$m¶Xo gm§Jm. [8]
à. 3) A) dñVw {dH$mgmMo ‘hËd gm§Jm. [8]

~) A°S>ìhaQ>m¶qPJ ñQ>°ÝS>S>© H$m¡Ýgrb Am°’$ B§S>r¶mMr H$m¶} {bhm. [8]
qH$dm
A) {H$aH$moi {dH«$s joÌmVrb ZdrZ àdmh gm§Jm. [8]
~) Om{hamV joÌmVrb amoOJmamÀ¶m g§Yr H$moUË¶m? [8]
à. 4) AmYw{ZH$ ì¶dgm¶mVrb Om{hamVrMo ‘hËd gm§Jm. [16]
à. 5) {Q>nm Xçm. (H$moUVohr XmoZ) [16]

A) ’«$± ÝMmBPr
~) ‘mo~mB©b ‘mH}$qQ>J
H$) IwU{MÇ>rMo ’$m¶Xo
S>) CÎmam{YH$mar {Z¶moOZ

[5801]-756 2
[5801]-757
T.Y. B.Com.
BANKING AND FINANCE
3421 : Financial Markets and Institutions in India
(2013 Pattern) (Regular) (Special Paper - II)

Q1) What do you mean by money market? Explain reforms in the Indian money
market after 1991. [16]
Q2) Define the Foreign Exchange market. Explain the participants in foreign
exchange market. [16]
OR
Explain the Regulatory, Intermediary and Non-Intermediary Institutions of
Indian Financial System.
Q3) a) State the functions of securities Exchange Board of India. [8]
b) State the progress of Industrial Finance Corporation of India. [8]
OR
a) Distinguish between Bank and Non Banking Financial Institutions. [8]
b) Explain the role and objectives of Mudra Bank. [8]
Q4) Explain the organisation and functions of Unit Trust of India. [16]
Q5) Write short notes (Any Two) [16]

a) Bharatiya Mahila Bank
b) Lease Finance
c) Provident Funds.
d) Venture capital.

P.T.O.
P6822
[5801]-757
T.Y. B.Com.
BANKING AND FINANCE
3421 : Financial Markets and Institutions in India
(2013 Pattern) (Regular) (Special Paper - II)
à. 1) ZmUo~mOma åhUOo H$m¶? 1991 Z§Va ^maVr¶ ZmUo~mOmamV Pmboë¶m gwYmaUm ñnï> H$am. [16]
à. 2) na{H$¶ {d{Z‘¶ ~mOmamMr ì¶m»¶m Úm. na{H$¶ {d{Z‘¶ ~mOmamVrb gh^mJr KQ>H$ ñnï> H$am. [16]
qH$dm
^maVr¶ {dÎmr¶ àUmbrVrb {Z¶m‘H$, ‘Ü¶ñW Am{U {~Ja-‘Ü¶ñW g§ñWm ñnï> H$am.
à. 3) A) ^maVr¶ à{V^yVr {d{Z‘¶ ‘§S>imMr H$m¶} gm§Jm. [8]

~) ^maVr¶ Am¡Úmo{JH$ {dÎm ‘hm‘§S>imMr àJVr gm§Jm. [8]
qH$dm
A) ~±H$ Am{U ~±Ho$Îma {dÎmr¶ g§ñWm ¶mVrb ’$aH$ ñnï> H$am. [8]
~) ‘wÐm ~±Ho$Mr ^y{‘H$m Am{U C{Ôï>o gm§Jm. [8]
à. 4) ^maVr¶ ¶wZrQ> Q´>ñQ>Mo g§KQ>Z Am{U H$m¶} ñnï> H$am. [16]
à. 5) {Q>nm {bhm (H$moUË¶mhr XmoZ) [16]

A) ^maVr¶ ‘{hbm ~±H$
~) ^mS>onÅ>m {dÎmnwadR>m
H$) ^{dî¶ {Zdm©h {ZYr
S>) gmhg ^m§S>db

[5801]-757 2
[5801]-758
T.Y. B.Com.
BUSINESS LAWS AND PRACTICES
(2013 Pattern) (Special Paper - II) (3431)

Q1) Define the term Factory. Explain the provisions regarding the safety of the
workers as per The factories Act, 1948. [16]
Q2) Define the wages as per the payment of wages Act. State the rules for payment
of wages, Responsibilities of payment of wages and wages period as per the
wages Act, 1936. [16]
OR
Explain the important provisions under the Employees provident Funds and
Miscellaneous provision Act, 1952. [16]
Q3) a) What is meant by oppression and mismanagement? state exceptions of
Rule of Mejority. [8]
b) Explain the concept of Available surplus as per the Bonus Act, 1965.[8]
OR
a) What is meant by Political Fund of Trade union? State objects on which
political fund of Trade Union may be spent as per the Trade
Union Act, 1926, [8]
b) State meaning of Inspection and Investigation. State Role of Secretory
regarding inspection and investigation. [8]
Q4) What is meant by social responsibility of company? Explain the social
responsibilities of company as per The Company Act, [16]
Q5) Write short notes (Any Two) [16]
a) Certifying sergeen (The Factories Act, 1948)
b) Code of Conduct for professionals.
c) Provisions for offences and penalties. (The provident funds &
miscellaneous Act, 1952)
d) Compromise and Arrengement scheme.

P.T.O.
P6823
[5801]-758
T.Y. B.Com.
BUSINESS LAWS AND PRACTICES
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí¶H$ AmhoV.
à. 1) H$maImZm ¶m eãXmMr ì¶m»¶m gm§Jm. H$maImÝ¶m§Mm H$m¶Xm, 1948 AÝd¶o H$maImÝ¶mVrb H$m‘Jmam§À¶m
g§ajUm~m~VÀ¶m VaVwXr ñnï> H$am. [16]
à. 2) doVZ (‘Oyar) H$m¶XçmZwgma doVZmMr ì¶m»¶m gm§Jm. doVZ H$m¶Xm, 1936 AÝd¶o doVZ (‘Oyar) XoÊ¶mMo
{Z¶‘, doVZ XoÊ¶mMr O~m~Xmar d doVZ XoÊ¶mMr ‘wXV gm§Jm. [16]
qH$dm
^{dî¶ {Zdm©h {ZYr d {d{dY VaVwXtMm H$m¶Xm, 1952 ‘Yrb ‘hËdmÀ¶m VaVwXr ñnï> H$am. [16]
à. 3) A) Owby‘ Am{U J¡aH$ma^ma åhUOo H$m¶? ~hþ‘VmÀ¶m dM©ñdmÀ¶m {Z¶‘mMo AndmX gm§Jm. [8]
~) ~moZg H$m¶Xm, 1965 Zwgma "CnbãY Z’$m' hr g§H$ënZm ñnï> H$am. [8]
qH$dm
A) H$m‘Jma g§KQ>ZoMm amOH$s¶ {ZYr åhUOo H$m¶? H$m‘Jma g§KQ>ZoMm H$m¶Xm, 1926 AÝd¶o amOH$s¶
{ZYr H$moUË¶m CÔoem§gmR>r IM© H$aVm ¶oVmo Vo gm§Jm. [8]
~) {ZarjU Am{U AZwgY§ mZmMm AW© gm§Jm. {ZarjU d AZwgY§ mZmg§X^m©V {MQ>UrgmMr ^y{‘H$m gm§Jm.[8]
à. 4) H§$nÝ¶m§Mr gm‘m{OH$ O~m~Xmar åhUOo H$m¶? H§$nZr H$m¶XçmZwgma H§$nÝ¶m§À¶m gm‘m{OH$ O~m~Xmè¶m
ñnï> H$am. [16]

A) XmIbm XoUmao d¡Ú{H$¶ A{YH$mar (H$maImÝ¶m§Mm H$m¶Xm, 1948)
~) ì¶mdgm{¶H$m§gmR>rMr AmMma g§{hVm
H$) JwÝho d X§S>m~m~VÀ¶m VaVwXr (^{dî¶ {Zdm©h{ZYr d VaVwXtMm H$m¶Xm, 1952)
S>) VS>OmoS> Am{U ì¶dñWm ¶moOZm ({dÝ¶mg ¶moOZm)

[5801]-758 2
[5801]-759
T.Y. B.Com.
3441 : Co - operation and Rural Development - II
(2013 Pattern) (Special Paper - II) (Regular)
Q1) What is co-operative management? Explain briefly the principles of co-operative

management. [16]
Q2) State the need and significance of professionalism of management. [16]

OR
State the Recruitment, Training and Managerial Development in Co-operative.
[16]
Q3) a) State the measures to overcome the defects in Co-operative Management.

[8]
b) State the sources of finance in co-operative. [8]
OR
a) Write a note on ‘Budget and accounting of Co-operatives. [8]
b) State the operating expenditure and cost control in co-operatives. [8]
Q4) Explain briefly the powers and duties of Co-operative Auditor. [16]
Q5) Answer the following questions. (Any Two). [16]

a) Discuss the various types of Audit.
b) State the need of financial control in co-operative.
c) State the characteristics of financial planning.
d) Explain the Trends in co-operative management in ‘Global Scenario’.

P.T.O.
P6824 [5801]-759
T.Y. B.Com.
3441 : Co - operation and Rural Development - II
gyMZm … 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
à. 1) ghH$mar ì¶dñWmnZ åhUOo H$m¶? ghH$mar ì¶dñWmnZmMr VÎdo g{dñVa ñnï> H$am. [16]
à. 2) ghH$mamV ì¶dñWmnZmÀ¶m ì¶mdgm¶rH$s H$aUmMr Agbobr JaO Am{U ‘hÎd ñnï> H$am. [16]
qH$dm
ghH$mam‘Ü¶o âVr, à{ejU Am{U ì¶dñWmnH$s¶ {dH$mg gm§Jm. [16]
à. 3) A) ghH$mar ì¶dñWmnZmVrb Xmof Xÿa H$aÊ¶m{df¶r Cnm¶ g§mJm. [8]

~) ghH$mamVrb {d{Îm¶ ñÌmoV gm§Jm. [8]
qH$dm
A) ghH$mam‘Yrb A§XmOnÌH$ Am{U boIm§H$Z ¶mda {Q>n {bhm. [8]
~) ghH$mamVrb hmVmiUr IM© Am{U n[aì¶¶ {Z¶§ÌU gm§Jm. [8]
à. 4) ghH$mar A§Ho$jH$mMo A{YH$ma Am{U H$V©ì¶o g{dñVanUo ñnï> H$am. [16]
à. 5) Imbrb àíZm§Mo CÎmao {bhm. (H$moUVohr XmoZ) [16]

A) A§Ho$jUmÀ¶m {d{dY àH$mam§Mr MMm© H$am.
~) ghH$mam‘Ü¶o {d{Îm¶ {Z¶§ÌUmMr JaO ñnï> H$am.
H$) {d{Îm¶ {Z¶moOZmMr d¡{eï>ço gm§Jm.
S>) ghH$mar ì¶dñWmnZmMo gÜ¶m pñWVrVrb OmJ{VH$ àdmh ñnï> H$am.

[5801]-759 2
[5801]-760
T.Y.B.Com.
COST AND WORKS ACCOUNTING
(2013 Pattern) (Regular) (Special Paper - II) (3451)

Q1) a) State weather the following statements are True or False. [5]
i) Variable overheads do not increase when the volume of production
or output changes.
ii) In job costing system, a separate job cost sheet is not prepared for
each job for cost accumulation.
iii) Service costing is also called as operating costing.
iv) In process costing the products are standardized and homogeneous.
v) The balance amount not paid in contract is known as Retention
money.
b) Fill in the blanks : [5]
i) Contract costing is also called as ______
ii) ______ is an aggregate of indirect materials, indirect labours and
indirect expenses.
iii) ______ is aimed to find out the cost of a specific job.
iv) The amount of loss which cannot be avoided because of the nature
of material or process is ______
v) _______ is a method of ascertaining cost in those undertaking
which provide services.
Q2) Explain various methods of ascertaining cost which is applied in industries.[15]

OR
Define the term ‘Overhead’. Explain the classification of overhead in detail.
[15]
P.T.O.
Q3) Write short notes (any three) : [15]
a) Stages in Activity Based Costing.
b) Profit on incomplete contracts
c) Features of Job Costing
d) Normal and Abnormal loss
e) Single and composite cost unit
Q4) a) In an engineering factory, the following particulars have been extracted

for the month ended 31st December 2019. [15]
Particulars Production Departments Service Departments
A B C X Y
Direct Wages (Rs.) 30,000 45,000 60,000 15,000 30,000
Direct Materials (Rs.) 15,000 30,000 30,000 22,500 22,500
Staff numbers 1,500 2,250 2,250 750 75
Electricity 6,000 4,500 3,000 1,500 1,500
Asset Value (Rs.) 60,000 40,000 30,000 10,000 10,000
Light points 10 16 4 6 4
Area (Square Meter) 150 250 50 50 50
The Expenses for the period were as follows :
`
Power 1,100
Lighting 200
Stores overhead 800
Welfare staff 3,000
Depreciation 30,000
Repairs 6,000
General overheads 12,000
Rent and rates 550
Apportion the expenses of service department Y according to Direct Wages and
those of service department X in the ratio 5:3:2 to the production departments.
You are required to prepare an overhead Distribution Summary.
b) From the following figures calculate the amount of notional profit to be credited
to Profit and Loss account. [5]
Contract price Rs. 2,00,000
Work certified Rs. 1,43,000
Cash received Rs. 1,30,000
Notional profit Rs. 18,150
[5801]-760 2
Q5) a) JK Builder took a contract on 1st April 2018. The contract price was
agreed at Rs. 4,00,000. The contractor has made the following expenditure
during the year. [10]
`
Materials 25,000
Direct labour 15,000
Plant 40,000
Direct expenses 10,000
Value of plant (31.03.2019) 30,000
Stock of materials (31.03.2019) 5,000
Materials returned to stores 1,000
Work Certified 75,000
Cash received 70,000
Cost of work uncertified 4,000
You are required to prepare a contract account and contractee’s account
for the year ended 31st March 2019.
b) A product passes through three processes A, B and C. The normal
wastage of each process is as follows : [10]
Process A - 3%
Process B - 5%
Process C - 8 %
Wastage of process A was sold at 25 paise per unit, that of Process B at
50 paise per unit and that of process C at Re. 1 per unit.
10,000 Units were issued to process A on 1.1.2018 at a cost Re. 1 per
unit. The other costs were as follows :
Process A Process B Process C
` ` `
Materials 1,000 1,500 500
Labour 5,000 8,000 6,500
Direct expenses 1,050 1,188 2,009
Actual output in units 9,500 9,100 8,100
Prepare the process accounts, assuming that there was no opening and
closing stocks.
OR
[5801]-760 3
A transport company operates two trucks. The following is the data
related to the monthly cost of operating them : [10]
Particulars Truck A Truck B
(`) (`)
Driver’s Salaries 250 275
Cleaners wages 150 160
Petrol 300 350
Mobil oil 25 30
Garage rent 125 125
Taxes and insurance 50 50
Depreciation 560 620
Expenses of supervision 100 100
Repairs 120 140
Overheads 40 40
Two trucks carried 150 tonnes of goods each during the month of
November 2019. The distances covered were A-3500 km and B-5000
km respectively. Prepare an operating cost sheet for the month of
November 2019 from the above data.

[5801]-760 4
Total No. of Questions 4] SEAT No. :
P6825 [5801]-761
[Total No. of Pages : 3
T.Y.B.Com.
3461 : BUSINESS STATISTICS
(2013 Pattern) (Special Paper - II)
3) Use of calculator and statistical tables is allowed.
Q1) Attempt any five of the following. [2 each]

a) State three axioms of probability.
b) If 14 C8  3003 . Find the value of 14 C6 .

c) Define expectation and variance of discrete random variable.
d) Suppose A and B are independent events with P(A) = 0.4 and
P(B) = 0.3. Find P(A and P(A)
e) Given any two real life situations where binomial distribution.
f) A coin is tossed 18 times and following sequence of heads (H) and tails
(T) is obtained as HHΤHHHΤΤΤΤHHΤHHΤHΤ . Find the number of
runs.
Q2) Attempt any four of the following. [5 each]
a) From a group of 3 Indians, 4 Japanese and 5 Americans a sub-committee
of four people is selected by lots. Find the probability that the
sub-committee will consist of
i) 2 Indians and 2 Japanese
ii) 1 Indian, 1 Japanese and 2 Americans
b) A random variable X has the following probability distribution
X 0 1 2 3 4
P(X) 3/16 4/16 7/16 1/16 1/16
i) P(X  2)
ii) Find the value of mean and variance of X.
P.T.O.
c) Define the following terms.
i) Hypothesis
ii) Null hypothesis
iii) Type I error
iv) Type II error
v) Level of significance
d) The following data represent the number of hours that a rechargeable
hedge trimmer operates before a recharge is required: 1.5, 2.2, 0.9, 1.3,
2.0, 1.6, 1.8, 1.5, 2.0, 1.2, 1.7. Use sign test at 5% l.o.s. to test hypothesis
that this particular trimmer operates with a median of 1.8 hours before
requiring a recharge.
e) In an experiment on immunization of cattle from tuberculosis the following
results were obtained.
Affected Unaffected
Vaccinated 12 28
Not Vaccinated 13 07
Use 5% level of significance and test the hypothesis that Controlling the
incidence of the disease is depend on vaccine.
Q3) Attempt any two of the following: [10 each]
a) If X and Y are independent Poisson random variables with mean 1 and 3
respectively find
i) P[X+Y) < 5]
ii) P[X+Y) 
[Given e-4 = 0.018315638]
b) The information about the sample drawn from two independent normal
populations is given below
n1  9 n2  7  xi  198  yi  241  xi  4476  yi 2  8431

2
Test whether the two population have same variance use 2% l.o.s.
c) For a certain normal distribution exactly 8% of items are below 40 and

90% of items are below 60. Find the mean and standard deviations of
the distribution.
[5801]-761 2
d) i) Describe the test procedure of equality of two population
proportions.
ii) Memory capacity of 10 students was tested before and after training.
State whether the training was effective or not from the following
scores:
Roll No. 1 2 3 4 5 6 7 8 9 10
Before training 12 14 11 8 7 10 3 0 5 6
After training 15 16 10 7 5 12 10 2 3 8
Use 5% level of significance.
Q4) Attempt any two of the following: [15 each]

a) i) Define Normal distribution. Also write down four properties of
Normal distribution.
ii) The weekly wages of 1000 workers are normally distributed with
mean of Rs. 55 and S.D. of Rs. 5. Estimate the number of workers
whose weekly wages will be
1) Less than Rs. 48.
2) Between Rs. 50 & Rs. 58
b) Two fair dice are thrown. Let X denote the absolute difference between
the two scores and Y denote the maximum of two scores.
i) Derive the joint probability distribution of (X, Y).
ii) Also obtain marginal distribution of X and Y
c) i) Of the three events A,B,C; A and B are mutually exclusive; A and C
are independent; B and C are mutually exclusive. If P(A)=1/4,
P(B)= 1/3, P(C) = 1/6,
Find 1) P(A  B) 2) P(A  B) 3) P(A  B  C)
ii) Certain pesticide is packed into bags by a machine. A random sample
of 10 bags is drawn and their weights (in kg) are found as follows:
50, 49, 52, 44, 45, 48, 46, 45, 49, 45.
Test if the average weight of a bag can be taken as 50kg.

[5801]-761 3
[5801]-762
T.Y. B.Com.
BUSINESS PRACTICES : BUSINESS ENTREPRENEURSHIP
(2013 Pattern) (Special Paper - II) (Regular) (3471)
2) All questions carry equal marks.
Q1) Define small industries. What are problems faced by small scale Industries in
India. [16]
Q2) What is Ratio Analysis? Explain the types of Ratio Analysis. [16]
OR
What is ‘Business Plan’? Explain the objectives and Importance of Business
plan.
Q3) a) Explain the Financial and Marketing aspects of business plan. [8]
b) Functions of small Industries Development Bank of India. [8]
OR
a) Explain the functions of Industrial Finance Corporation of India (IFCI).[8]
b) Discuss creativity and Innovation. [8]
Q4) What is Business crisis? Explain different types of Business crisis. [16]
Q5) Write short notes on Any Two. [16]

a) Guidelines for preparing a Business plan.
b) Break Even Analysis.
c) Commercial Banks.
d) Document required for registration of small scale Industries.

P.T.O.
P6826
[5801]-762
T.Y. B.Com.
BUSINESS PRACTICES : BUSINESS ENTREPRENEURSHIP
(2013 Pattern) (Special Paper - II) (Regular) (3471)
gyMZm … 1) gd© àíZ A{Zdm¶© AmhoV.
2) gd© àíZm§Zm g‘mZ JwU AmhoV.
à. 1) bKwCÚmoJmMr ì¶m»¶m gm§Jm. ^maVmVrb bKwCÚmoJmnwT>rb g‘ñ¶m gm§Jm. [16]
à. 2) "JwUmoÎma {díbofU' (Ratio Analysis) åhUOo H$m¶? JwUmoÎma {díbofUmMo {d{dY àH$ma gm§Jm.[16]
qH$dm
"ì¶dgm¶ AmamIS>m' åhUOo H$m¶? ì¶dgm¶ AmamIS>çmMr C{Ôï>o d ‘hÎd ñnï> H$am.
à. 3) A) ì¶mdgm{¶H$ AmamIS>çmMo {dÎmr¶ d {dnUZ n¡bw ñnï> H$am. [8]

~) ^maVr¶ bKwCÚmoJ {dH$mg ~±Ho$Mr H$m¶}. [8]
qH$dm
A) ^maVr¶ Am¡Úmo{JH$ {dÎmr¶ ‘hm‘§S>imMr H$m¶} {deX H$am. [8]
~) gO©Z{ebVm Am{U Zm{dÝ¶nwU©Vm ¶mda MMm© H$am. [8]
à. 4) ì¶dgm¶ Am[aï> åhUOo H$m¶? ì¶dgm¶ Am[aï>m§Mo {d{dY àH$ma ñnîQ> H$am. [16]

A) ì¶mdgm{¶H$ AmamIS>m V¶ma H$aÊ¶mÀ¶m ‘mJ©Xe©Zmda gyMZm.
~) ~o«H$ BìhZ A°Z°{b{gg.
H$) ì¶mnmar ~±H$.
S>) bKwCÚmoJmÀ¶m Zm|XUrgmR>r Amdí¶H$ H$mJXnÌo.

[5801]-762 2

[5801]-763
T.Y. B.Com.
3481 : MARKETING MANAGEMENT

1) All question are compulsory.
Q1) Define the term Marketing Planning? Explain Importance and Elements of
Marketing Plan. [16]
Q2) Explain the Social Responsibility of Marketing Manager. [16]

OR
Define the term Marketing Organisation? Explain the changing role of
Marketing Organisation.
Q3) a) Write the Advantages of Benchmarking. [8]

b) What are the features of Agricultural Products? [8]
OR
a) Write a note on ‘Marketing Strategy’. [8]
b) Explain the Importance of Marketing Regulations. [8]
Q4) What is mean by International Marketing? Explain the need of International

Marketing. [16]

a) Consumer Protection Act - 1986.
b) Marketing in 21st Century.
c) Indian Patent (Amendment) Act - 2005.
d) Impact of Globalisation on Marketing.

P.T.O.
P6827 [5801]-763
T.Y. B.Com.
3481 : MARKETING MANAGEMENT
({dnUZ ì`dñWmnZ)
(_amR>r ê$nm§Va)
doi : 3 Vmg ] [ EHy$U JwU : 80
gyMZm: 1 ) gd© àíZ A{Zdm`© AmhoV.
2 ) COdrH$S>rb A§H$ àíZm§Mo nyU© JwU Xe©{dVmV.
3 ) g§X^m©gmR>r _wi B§J«Or àíZ n{ÌH$m nhmdr.
àíZ 1) {dnUZ {Z`moOZ `m g§koMr ì`m»`m gm§Jm? {dnUZ {Z`moOZmMo _hËd Am{U KQ>H$ ñnï> H$am.[16]
àíZ 2) {dnUZ ì`dñWmnH$mÀ`m gm_m{OH$ Odm~Xmè`m ñnï> H$am. [16]

qH$dm
{dnUZ g§KQ>ZoMr ì`m»`m Úm? {dnUZ g§KQ>Zm§Mr ~XbVr ^y{_H$m ñnï> H$am.
àíZ 3) A) _mnX§S> {ZYm©aUmMo \$m`Xo {bhm. (Benchmarking) [8]

~) H¥$fr CËnmXZmMr d¡{eï>ço H$moUVr? [8]
qH$dm
A) {dnUZ ì`yhaMZm - Q>rn {bhm. [8]
~) {dnUZ {Z`_Zm§Mo _hËd ñnï> H$am. [8]
àíZ 4) Am§Vaamï´>r` {dnUZ åhUOo H$m`? Am§Vaamï´>r` {dnUZmMr JaO ñnï> H$am. [16]
àíZ 5) WmoS>Š`mV {Q>nm {bhm (H$moUË`mhr XmoZ) … [16]

A) J«mhH$ g§ajU H$m`Xm - 1986
~) 21 ì`m eVH$mVrb {dnUZ
H$) ^maVr` noQ>§Q> (Xþê$ñVr) A{Y{Z`_ - 2005
S>) OmJ{VH$sH$aUmMm {dnUZmda hmoUmam n[aUm_

2
[5801]-764
T.Y. B.Com.

Q1) Critically examine the role of MGNREGA in solving the problem of rural
unemployment in India. [16]
Q2) Describe the role of agriculture in Indian Economy. [16]

OR
State problems of agriculture processing in India. Explain the measures to
solve these problems. [16]
Q3) a) Give a brief highlights of Industrial growth since 1991 in India. [8]
b) Explain the progress of power generation Industry in India since 1991.[8]
OR
a) Describe the problems of Industrial finance in India. [8]
b) Explain in brief social security and welfare measures in India. [8]
Q4) Explain the arguments for and against the privatization of public enterprises in
India. [16]
P.T.O.
Q5) Write a Short Notes on (any two) : [16]
a) Role of Industrial finance corporation of India in Industrial finance.
b) Role of small scale industry.
c) Pattern of ownership of Indian Industries.
d) Government wage policy.

[5801]-764 2
P6828 [5801]-764
T.Y. B.Com.
(_amR>r ê$nm§Va)
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ àíZmMo nyU© JwU Xe©{dVmV.
àíZ 1) ^maVmVrb J«m_rU ~oamoOJmarMr g_ñ`m gmoS>{dÊ`m_Yrb _ZaoJmÀ`m ^w{_Ho$Mo Q>rH$mË_H$ narjU
H$am. [16]
àíZ 2) ^maVr` AW©ì`dñWoVrb eoVrÀ`m ^w{_Ho$Mo dU©Z H$am. [16]

qH$dm
^maVmVrb eoVr à{H«$`m CXçmoJm§À`m g_ñ`m gm§Jm. `m g_ñ`m gmoS>{dÊ`mgmR>r Ho$boë`m Cnm``moOZm§Mo
dU©Z H$am. [16]
àíZ 3) A) 1991 nmgyZ ^maVmVrb Am¡Xçmo{JH$ d¥ÕrMo R>iH d¡{eï>ço Xçm. [8]
~) 1991 nmgyZ ^maVmVrb D$Om© {Z{_©Vr CXçmoJmMr àJVr ñnï> H$am. [8]
qH$dm
A) ^maVmVrb Am¡Xçmo{JH$ {dÎmmÀ`m g_ñ`m§Mo dU©Z H$am. [8]
~) ^maVmVrb gm_m{OH$ gwajm Am{U H$ë`mU `moOZm ñnï> H$am. [8]
àíZ 4) ^maVmVrb gmd©O{ZH$ àH$ënm§À`m ImOJrH$aUmÀ`m ~mOyZo d {déÕ ~mOyZo `w{º$dmX ñnï> H$am.
[16]
3
A) Am¡Xçmo{JH$ {dÎm nyadR>çmVrb ^maVr` Am¡Xçmo{JH$ {dÎmnyadR>m _hm_§S>imMr ^y{_H$m

~) bKy - CXçmoJm§Mr ^y{_H$m
H$) ^maVr` CXçmoJm§Mm _mbH$s AmH¥${V~§Y
S>) gaH$mar doVZ YmoaU

[5801]-764 4
[5801]-768
T.Y. B.Com.
BUSINESS ADMINISTRATION - III
Finance, Production & Operating Functions
(2013 Pattern) (Paper - III) (Regular) (3413)

Q1) Explain the advantages and disadvantages of product - Layout. [14]
Q2) What is 'Over - Capitalisation'? Explain the causes and effects of Over -
Capitalisation. [14]
OR
What is 'Production Control'? Explain the objectives and techniques of
Production Control.
Q3) a) State the features of Equity shares. [7]

b) State the limitations of preference shares. [7]
OR
a) State the Advantages of Preference shares.
b) State the features of Debentures.
Q4) Define word 'Money'. Explain the functions of Money. [14]
P.T.O.
Q5) Write short notes on (Any two) : [14]
a) Types of Production scheduling.
b) Inventory Management.
c) Need of Finance.
d) Limitations of Financial Planning.
Q6) State the Employment opportunities for youngster towards Make - in - India.
[10]

[5801]-768 2
P6829 [5801]-768
T.Y. B.Com.
BUSINESS ADMINISTRATION - III
Finance, Production & Operating Functions
(_amR>r ê$nm§Va)
2) COdrH$S>rb A§H$ àíZmMo nyU© JwU Xe©{dVmV.
àíZ 1) CËnmXZ gmIir AmamIS>çmMo \$m`Xo d VmoQ>o ñnï> H$am. [14]
àíZ 2) A{Y-^m§S>dbrH$aU åhUOo H$m`? A{Y-^m§S>dbr H$aUmMr H$maUo d n[aUm_ ñnï> H$am.[14]
qH$dm
"CËnmXZ {Z`§ÌU' åhUOo H$m`? CËnmXZ {Z`§ÌUmMo CX²Xoe d V§Ìo ñnï> H$am.
àíZ 3) A) gm_mÝ` ^mJm§Mr d¡{eîQ>ço ñnï> H$am. [7]

~) AJ«hH$H$ ^mJm§À`m _`m©Xm ñnï> H$am. [7]
qH$dm
A) AJ«hH$H$ ^mJm§Mo \$m`Xo ñnï> H$am.
~) H$O©amo»`mMr d¡{eîQ>ço ñnï> H$am.
àíZ 4) "n¡emMr' ì`m»`m Úm. n¡emMr {d{dY H$m`} ñnï> H$am. [14]
3 P.T.O.
àíZ 5) WmoS>Š`mV {Q>nm {bhm. (H$moUË`mhr XmoZ) [14]
A) CËnmXZ doimnÌH$mMo àH$ma

~) _mbgmR>m ì`dñWmnZ
H$) {dÎmmMr JaO
S>) {dÎmr` {Z`moOZmÀ`m _`m©Xm
àíZ 6) "_oH$-BZ-B§{S>`m' A§VJ©V `wdH$m§Zm AgUmè`m amoOJmamÀ`m g§Yr ñnï> H$am. [10]

[5801]-768 4
[5801]-769
3423 : BANKING AND FINANCE
Banking Law and Practice In India
(Special Paper-III)(2013 Pattern)
Q1) Explain the provisions in Banking Regulation Act 1949 Regarding capital
Licensing and Liquidation. [14]
Q2) Define Negotiable Instruments. Explain in Detail types of Negotiable Instruments.

[14]
OR
Explain the principles of secured Advances. [14]
Q3) a) Explain the statutory protection to paying Banker. [7]

b) State the Duties of collecting Banker. [7]
OR
a) Explain the types Mortagage.
d) Explain the Banker lien.
Q4) Explain In detail the legal and Non legal measures for Recovery of Banks
loans. [14]
P.T.O.
Q5) Write short notes on (Any two) [14]
a) Economical Aspects of project Appraisal.
b) Duties of paying Banker.
c) Dishonour of cheque
d) Relationship of Debtor and Creditor.
Q6) Discuss the Recent changes in Banking sectors. [10]

[5801]-769 2
P6830
[5801]-769
3423 : BANKING AND FINANCE
Banking Law and Practice In India
(Special Paper-III)(2013 Pattern)
(_amR>r ê$nm§Va)
3) g§X^m©gmR>r ‘wi B§J«Or àíZ n{ÌH$m nhmdr.
àíZ 1) ~°H$ {Z¶‘Z H$m¶Xm 1949 ‘{Yb ^m§S>db, nadmZm Am{U {dgO©Z ¶m g§X^m©Vrb VaVwXr ñnï>
H$am. [14]
àíZ 2) MbZj‘ XñVEodOmMr ì¶m»¶m Úm. MbZj‘ XñVEodOmMo àH$ma ñnï> H$am. [14]
qH$dm
à{V^yV A{J«‘m§Mr VËdo ñnï> H$am. [14]
àíZ 3) A) àXm¶r ~°Ho$bm {‘iUmao H$m¶Xo{ea A{YH$ma ñnï> H$am. [7]

~) dgwbrXma ~°Ho$Mr H$V©ì¶o gm§Jm. [7]
qH$dm
A) JhmUmMo àH$ma ñnï> H$am. [7]
~) ~°Ho$Mm YmaUm{YH$ma. [7]
3 P.T.O.
àíZ 4) H$O© dgwbr ~m~V H$m¶Xo{ea Am{U {~Ja H$m¶Xo{ea Cnm¶¶moOZm ñnï> H$am. [14]
àíZ 5) Q>rnm Úm (H$moUË¶mhr XmoZ) [14]
A) àH$ën ‘wë¶‘mnZmMr Am{W©H$ ~mOy.
~) àXm¶r ~°Ho$Mr H$V©ì¶o.
H$) YZmXoemMm AZmXa
S>) YZH$mo Am{U F$UH$mo ZmVog~§Y
àíZ 6) ~°qH$J joÌmVrb ~XbË¶m àdmhm§Mr MMm© H$am. [10]

[5801]-769 4

[5801]-770
T.Y. B.Com.
BUSINESS LAWS & PRACTICES - III
(2013 Pattern) (Special Paper - III) (3433)
Q1) What is Central Excise? Explain the procedure of registration under central
Excise Act. [16]
Q2) Define the term ‘Company Secretary’. Explain the required qualification for a
company secretary. Explain duties & rights of Company Secretary. [16]
OR
Explain the registration of Service Tax. State Types of Assessment of Service
Tax.
Q3) a) Define the ‘Transaction Value’. Explain the items included in the transaction
value. [8]
b) From the following details compute ‘CST’ payable by a dealer carrying

on business in Mumbai, whose turnover for this year is Rs. 22,00,000.
Which includes the following - [8]
Rs.
i) Trade commission for which credit notes have to 50,000
be issued separately.
ii) Installation charges. 40,000
iii) Excise duty. 30,000
P.T.O.
iv) Freight, insurance and transport charges recovered
separately in invoice. 45,000
v) Goods returned by dealer within Six Months of Sales
but after the end of the year. 40,000
vi) Central Sales Tax is 2%
Buyers issued ‘C’ forms for all purchases.
OR
Define the term ‘Trade Mark’. Explain the procedure of registration of Trade
Mark. Explain in brief infringement of trade marks. [16]
Q4) Explain the term Deposits. What are the rules for accepting deposits and
repayment of deposits. [16]
OR
Explain Statutory Provisions regarding Borrowings and security for borrowings.
State methods of borrowings.

a) Duties & Rights of an Auditor of Company.
b) Surrender of Patent.
c) Distinction between Interest & dividend.
d) Scope of Customs Duty Act.

[5801]-770 2
P6831
[5801]-770
T.Y. B.Com.
BUSINESS LAWS & PRACTICES - III
(2013 Pattern) (Special Paper - III) (3433)
(_amR>r ê$nm§Va)
gyMZm : 1) gd© àíZ A{Zdm¶© AmhoV.
2) COdrH$S>rb A§H$ nyU© JwU Xe©[dVmV.
3) H°$b³¶yboQ>a dmnaVm ¶oB©b.
àíZ 1) H§o$Ðr¶ CËnmXZ ewëH$ åhUOo H$m¶? CËnmXZ ewëH$mÀ¶m Zm|XUrMr H$m¶©nÕVr ñnï> H$am. [16]
àíZ 2) "H§$nZr {MQ>Urg' g§koMr ì¶m»¶m Úm? {MQ>Urg nXmgmR>r Amdí¶H$ nmÌVm/JwUdÎmm gm§Jm.
Ë¶m§Mr H$V©ì¶o d h³H$ ñnï> H$am. [16]
qH$dm
godmH$a H$m¶XçmÝd¶o, godmH$amMr Zm|XUr d godmH$a AmH$maUrMo àH$ma ñnï> H$am. [16]
àíZ 3) A) ì¶dhma ‘yë¶ åhUOo H$m¶? ì¶dhma ‘yë¶mV g‘m{dï> H$aÊ¶mV ¶oUmao KQ>H$ ñnï> H$am. [8]
~) Imbrb ‘m{hVrÀ¶m AmYmao dm{f©H$ CbmT>mb ê$. 22,00,000 AgUmè¶m ‘w~§ B©Vrb ì¶mnmamMm
Xo¶ H|$Ðr¶ {dH«$sH$a H$mT>m. [8]
i) ì¶mnma H${‘eZ/Xbmbr Á¶mMr Ho«$S>rQ> ZmoQ>ñdV§Ì {Xbobr Amho. ê$. 50,000
ii) ñWmnZm IM© ê$. 40,000
iii) CËnmXZ ewëH$ ê$. 30,000
iv) ^mS>o, {d‘m Am{U dmhVyH$ IM© ~rOH$m‘Ü¶o ñdV§Ì AmH$maÊ¶mV ê$. 45,000
Ambm Amho.
3 P.T.O.
v) {dH«$snmgyZ ghm ‘{hÝ¶mV na§Vw Am{W©H$ dfm©Z§Va ì¶mnmè¶mZo naV ê$. 40,000
Ho$bobm ‘mb.
vi) H§o$Ðr¶ {dH«$s H$a 2% Amho.
IaoXrXmamZo gd© {dH«$sgmR>r ‘C’ ’$m°‘© {Xbobm Amho.
qH$dm
"ì¶mnmar {MÝh' ¶m g§koMr ì¶m»¶m Úm. ì¶mnmar {MÝh Zm|XUrMr H$m¶©nÕVr ñnï> H$am. ì¶mnmar
{MÝhmMo Cëb§KZ åhUOo H$m¶? Vo WmoS>³¶mV gm§Jm. [16]
àíZ 4) "R>odr' ¶m g§koMm AW© ñnï> H$am. "R>odr' ñdrH$maÊ¶mg§~§YrMo d R>odr naV H$aÊ¶mMo {Z¶‘ gm§Jm
[16]
qH$dm
"H$O©' d "H$Om©gmR>r gwa{jVVm' ¶m g§X^m©Vrb H$m¶Xoera VaVyXr ñnï> H$am. H$O© C^maÊ¶mÀ¶m
{d{dY nÕVr gm§Jm. [16]
àíZ 5) WmoS>³¶mV {Q>nm {bhm (H$moUË¶mhr XmoZ) [16]
A) H§$nZr {heo~VnmgUrgmMr H$V©ì¶o d A{YH$ma.

~) noQ>§Q>Mo g‘n©U.
H$) ì¶mO d bm^m§e ¶m§Vrb ’$aH$.
S>) OH$mV ewëH$ H$m¶XçmMr ì¶már.

[5801]-770 4

[5801]-771
T.Y. B.Com.
CO-OPERATION AND RURAL DEVELOPMENT - III
Q1) What is co-operative marketing? State briefly the classification (types) of

markets. [14]
Q2) Define consumer co-operatives. Explain the need and importance of consumer
co-operatives. [14]
OR
Define Marketing Research. State the scope and steps in Marketing Research.
Q3) a) Write a short Note on cotton processing. [7]
b) State the functions of NAFED. [7]
OR
a) State the organisational set up of APMC. [7]
b) State the objectives of Agriculture produce market (Regulation) Act

1963. [7]
Q4) State the objectives and Basic features of Agriculture produce market
(Development and Regulation) Act. 2003 (Model Act). [14]
P.T.O.
Q5) Answer the following questions (Any Two) : [14]
a) Explain the structure of co-operative marketing.
b) State the Role of Agriculture cost and price commission.
c) State the strategy for Exporting Agriculture produce.
d) State the Background for Enactment of Agriculture produce market

(Regulation) Act 1963.
Q6) State the mechanism of minimum support price by Agriculture cost and
price commission. [10]

[5801]-771 2
P6832 [5801]-771
T.Y. B.Com.
CO-OPERATION AND RURAL DEVELOPMENT - III
(_amR>r ê$nm§Va)
gyMZm :• 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
2) COdrH$S>rb A§H$ àíZm§Mo JwU Xe©{dVmV.
àíZ 1) ghH$mar {dnUZ åhUOo H$m`? ghH$mamV ~mOmanoR>mMo dJuH$aU (àH$ma) ñnï> H$am. [14]
àíZ 2) J«mhH$ ghH$mar g§ñWm§Mr ì`m»`m Xçm. J«mhH$ ghH$mar g§ñWm§Mr JaO d _hËd ñnï> H$am. [14]
qH$dm
{dnUZm g§emoYZmMr ì`m»`m Xçm. {dnUZ g§emoYZmMr ì`már Am{U nm`è`m ñnï> H$am. [14]
àíZ 3) A) ghH$mar gyV{JaUr `mda {Q>n {bhm. [7]
~) Zm\o$S> Mr H$m`} gm§Jm. [7]
qH$dm
A) H¥$fr CËnÝZ ~mOma g{_VrMr g§KQ>ZmË_H$ aMZm gm§Jm. [7]
~) H¥$fr CËnÝZ ~mOma ({Z`_Z) H$m`Xm 1963 Mr CÔrï>ço gm§Jm. [7]
àíZ 4) H¥${f CËnÝZ ~mOma ({dH$mg Am{U {Z`_Z) H$m`Xm 2003 (AYw{ZH$ H$m`Xm) CÔrï>ço Am{U
_w»` d¡{eï>ò gm§Jm. [14]
3 P.T.O.
àíZ 5) Imbrb àíZm§Mr CÎmao {bhm. (H$moUVohr XmoZ) [14]
A) ghH$mar {dnUZ{M ñdê$n ñnï> H$am.
~) H¥${f IM© Am{U _wë` Am`moJmMr ^w{_H$m gm§Jm.
H$) H¥${f_mb {Z`m©Vr g§X^m©Vrb ì`yhaMZm gm§Jm.
S>) H¥${f CËnÝZ ~mOma ({Z`_Z) H$m`Xm 1963 Mr nmíd©^y_r gm§Jm.
àíZ 6) {H$_mZ AmYma^yV [H§$_V g§X^m©V H¥${f IM© Am{U _wë` Am`moJmMr `§ÌUm gm§Jm. [10]

[5801]-771 4
[5801]-772
T.Y. B.Com.
COST AND WORKS ACCOUNTING (Special Paper - III)
Costing Techniques and Cost Audit
Q1) a) Fill in the blanks (Any Five) [5]

i) Profit-volume Ratio expresses the relationship between ______ and
sales.
ii) A Budget is a ________ statement which incorporates the policy
of the management.
iii) ______ is the process of collecting and interpreting information to
determine how farming activities earns and uses funds.
iv) ______ appointment is not compulsory for all companies except
in case of companies carrying on manufacturing processing or mining
business.
v) Idle time variance shows the impact of time _________.
vi) The cost auditor must be a member of the ________ holding a
certificate of practice.
b) State whether the following statement are True or False (Any Five). [5]
i) Margin of safety can be improved by lowering the volume of sales.
ii) The cost Auditor will have the right to receive remuneration for the
work for the company.
iii) The work of cost auditor and financial auditor are not interrelated.
iv) Those variances which decrease the standard profit are termed
favourable variances.
v) The financial audit report certifies the true and fair view of cost of
production of the manufacturing company.
vi) Uniform cost manual is very important document for successful
installation and operation of uniform costing system.
P.T.O.
Q2) What do you mean by ‘MIS’? What are its advantages and objectives? [15]
OR
Explain the term ‘Uniform Costing’ State the important requisites for the
installation of a uniform costing systems and also state the advantages.
Q3) Write short notes on (Any Three) [15]
a) Advantages of Interfirm comparison.
b) Distinction between statutory Financial Auditor and Cost Auditor.
c) Scope of Cost Audit.
d) Qualification and Disqualification of a Cost Auditor.
e) Key factor - A limiting factor.
Q4) a) Sudarshan Co. Satara is engaged in manufacturing full scope note books
is working currently at 40% capacity & produces 10000 note books per
month. The cost & price details for one note book is as under : [15]
Particulars Cost per unit (Rs.)
On cost (40% variable) 5.00
Productive Expenses 1.00
Direct labour cost 2.00
Basic Material cost 10.00
Market Price 20.00
You are required to prepare a flexible Budget showing separately the
profit at 50% & 90% capacity and the break even points at the production
capacity level assuring that
i) at 50% capacity level the invoice price falls by 3% &
ii) at 90% capacity the selling price falls by 5% accompanied by a
similar fall in the price of Direct Material.
OR
a) The turnover (sales) and profit during the two periods were as follows :
[15]
Period Turnover Profit
(Rs. in lakh) (Rs. in lakh)
I 60 6
II 90 12
Assuming that the cost structure and selling prices remains the same in
the two periods.
Calculate :
i) P/V Ratio
ii) BEP (sales)
iii) The sales required to earn a profit of Rs. 15 lakhs.
iv) Margin of safety in period - II.
v) Profit when sales are Rs. 75 lakhs.
[5801]-772 2
b) The standard time for unit component Y are given below. [5]
Standard hours per unit 30 Hours
Standard rate Rs. 8 per hour
The actual data and related information are as under
Actual production 1000 units
Actual hours 30, 600 hours
Actual rate 7.80 per hour
Calculate :
i) Labour cost variance
ii) Labour Efficiency variance and
iii) Labour Rate variance
Q5) a) From the following information calculate : [10]

i) Material Cost Variance
ii) Material Price Variance
iii) Material Usage Variance
iv) Material Mix Variance
Material Standard Mix Actual Mix
X 105 kgs @ Rs. 3 per kg. 90 kgs. @ Rs. 3 per kg.
Y 45 kgs @ Rs. 6 per kg. 75 kgs @ 7.5 per kg.
b) In Radhikas Industries, Pune the budgeted labour force employed in a
welding process is as follows. [10]
• Un-skilled labour force :
300 workers @ Rs. 5 per hour for 60 hours.
• Semi-skilled labour force :
450 workers @ Rs. 6 per hour for 75 hours. The actual labour
force during a particular period was as follows:
• Un-skilled labour force :
• Semi-skilled labour force :
Compute the following labour variances
i) Labour Cost Variance
ii) Labour Rate Variance and
iii) Labour Efficiency Variance
OR
[5801]-772 3
b) From the following farm Financial Account prepare the cost Accounting
statement of Arjun farms for the financial year 2018-19. [10]
Sr. No. Particulars Amt. (H)
1. Sales :
Dairy milk 1,52,500
Live stock cows 1,85,785
Total 3,38,285
2. Opening valuation :
Dairy milk 33,458
Live stock cows 40,508
3. Purchases :
Dairy milk 18,150
4. Closing valuation :
Dairy milk 34,850
Cost sales 1,36,356
Gross profit 2,01,929
5. Crop Expenses :
Labour 63,450
Concentrate 12,500
Other Expenses 2,085
6. Live Stock Expenses :
Medicines 3,015
Labour 8,500
Dairy Expenses 14,850
7. General Expenses 21,520
8. Wages 74,574
Total Expenses 2,00,494
Net Profit 1,435

[5801]-772 4

[5801]-773
T.Y. B.Com.
3463 : BUSINESS STATISTICS - III
(2013 Pattern) (Special Paper - III)
3) Use of statistical tables and calculator is allowed.
Q1) Attempt any five of the following : [10]

a) Obtain the saddle point for the following game :
Firm Y
é 12 -7ù
Firm X ê ú
êë-6 14 úû
b) State the condition that cost function can be determined as maximum
function.
c) State whether each of the statement given below is true or false :
i) In queuingtheory, number of arrivals follows poisson distribution.
ii) PERT is deterministic model
d) Explan the term 'Optimistic time' in PERT.
e) Explain the term assignable causes with an illustration.
f) State the distributions of no. of arrivals and inter arrival time in queuing
theory.
Q2) Attempt any four of the following : [20]

a) Solve the following game :
Player B
é 12 -8 -2ù
ê ú
Player A ê 6 7 3ú
ê ú
ê-10 -6 2 ú
ë û
P.T.O.
b) Explain the following terms :
i) Specification limits
ii) Process capability index
iii) Tolerance limits
c) If C(x) = 50x2 + 3000x + 43750 is the manufacturer's total cost equation,
find the :
i) average cost
ii) fixed cost
iii) variable cost
iv) marginal cost
d) For the following pay-off table find the optimal strategy by Maximax,
Maximin, Laplace Criterion and Hurwicz Criterion ( = 0.7)
demand N1 N2 N3 N4
Stock 
S1 20 12 25 5
S2 10 8 10 15
S3 9 22 21 20
e) State advantages and disadvantages of simulation.
Q3) Attempt any two of the following :

a) i) State the purpose of replacement problem. [2]
ii) An equipment of the cost Rs. 16000 has to be replaced with new
equipment. The following data have been estimated. Determine the
optimum period of replacement. [8]
Year 1 2 3 4 5 6 7 8
maintenance 500 900 1000 1400 2100 3000 5000 6500
Resale 15000 9000 7500 5500 4200 3800 2900 2000
value
[5801]-773 2
b) Customer arrive at a certain petrol pump in Pune in a Poisson process
with an average time of 5 minutes between arrivals. The time intervals
between services at the petrol pump follows exponential distribution and
the mean time taken to service a vehicle is 2 minutes. Find : [10]
i) Probability that pump is idle.
ii) What would be expected queue length?
iii) What is expected length of the system?
iv) What would be average waiting time in the queue?
v) Obtain average time spent by a customer in the system.
c) The following table gives the activities in a project and other relevant
information : [10]
Activity 1-2 2-3 2-4 3-5 4-5 5-6
Duration 4 2 5 3 6 2
Find earliest start, earliest finish, latest start, latest finish, total float, free
float and independent float for each activity. Also find aritical path.
d) Ten samples each of size 50 of a pipe were inspected in pressure testing.
The result of the inspection are given below : [10]
Sample 1 2 3 4 5 6 7 8 9 10
Defective 2 3 2 0 2 3 2 1 2 3
items
Draw p chart and state your conclusion.
Q4) Attempt any two of the following : [30]

a) The demand for cake in the bakery shop may be 20, 21, 22, 23 with
probabilities 0.1, 0.3, 0.5, 0.1 respectively. Making cost and seling price
of one cake is Rs. 5 and Rs. 10 respectively. Balance cake is treated as
waste. Write the pay of matrix for the given situation. Also prepare
opportunity loss table. how much cake should he make using EOL criteria?
Verify that the optimal strategy obtained by EMV and EOL criterion is
same?
b) The following data on the basis of fuses sample of 5 being taken every
hour :
Sample 1 2 3 4 5 6 7 8 9 10
No.
Mean 70.1 61.4 57 60 55.4 85 81 33.4 47 111.4
Range 40 48 65 41 32 82 78 45 70 85
[5801]-773 3
Construct control charts for mean and range. Also comment on whether
the process seems to be control. (n=5, A2=0.577, D3=0, D4=2.115)
A project has the following activities and other characteristics :
c) Activity Time Estimates

to tp tm
1-2 5 20 6
1-3 6 15 12
2-4 10 25 12
3-5 6 5 6
3-6 12 45 25
4-5 11 40 30
5-6 15 50 32
i) Draw the project network and calculate the length and variance of
the critical path.
ii) What is the probability that project will be completed within 85
days?

[5801]-773 4
[5801]-774
T.Y. B.Com.
BUSINESS ENTREPRENEURSHIP
(2013 Pattern) (Paper - III) (3473)

Q1) Define the term ‘organisational Behaviour’. Explain any two models of
organisational Behaviour. [14]
Q2) Define the term ‘personality’. What are its determinants. [14]
OR
Write a detailed note on Entrepreneurial personality of DR. Nilkantha Kalyani.
[14]
Q3) a) Write a detail note on ‘Group size’. [7]

b) Explain the classification of formal group. [7]
OR
a) Write a note on ‘Management by objectives. [7]
b) Why do employees resist to changes. [7]
Q4) Narrate the sources of stress. [14]
Q5) Write a short notes on. (Any Two) [14]

a) Influence in Group.
b) Employee Involvement programme.
c) Need of Motivation.
d) Group Cohension.
Q6) Being Senior Manager of a manufacturing firm, how will you manage the
conflict? [10]

P.T.O.
P6834
[5801]-774
T.Y. B.Com.
BUSINESS ENTREPRENEURSHIP
(2013 Pattern) (Paper - III) (3473)
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí`H$ AmhoV.
à. 1) "g§KQ>ZmË_H$ dV©Z' g§H$ënZoMr ì`m»`m Xçm. g§KQ>ZmË_H$ dV©ZmMo H$moUVohr XmoZ àmê$n (Models)
dU©Z H$am. [14]
à. 2) "ì`{º$_Îd' g§H$ënZoMr ì`m»`m Xçm. Vo R>a{dUmao KQ>H$ H$moUVo Vo gm§Jm? [14]

qH$dm
S>m°. ZrbH§$R> H$ë`mUr `m§Mo CXçmoOH$s` ì`{º$_Îd `mda g{dñVa Q>rn {bhm. [14]
à. 3) A) "g_yh AmH$ma_mZ' `mda g{dñVa Q>rn {bhm. [7]

~) Am¡nMm[aH$ g_yhmMo dJuH$aU ñnï> H$am. [7]
qH$dm
A) "C{Ôï>{Zð> ì`dñWmnZ' g§H$ënZm Q>rn {bhm. [7]
~) H$_©Mmar ~Xbm§Zm {damoY H$m H$aVmV? [7]
à. 4) VmUVUmdmMo ómoV {deX H$am. [14]
à. 5) WmoS>Š`mV {Q>nm {bhm. (H$moUË`mhr XmoZ) [14]

A) g_yhmVrb à^md
~) H$_©Mmar g_mdoeZ H$m`©H«$_
H$) A{^àoaUmMr JaO
S>) g_yh-{_bm\$
à. 6) CËnmXZ CÚmoJg§ñWoMo d[að> ì`dñWmnH$ `m ZmË`mZo Vwåhr g§Kfm©Mo ì`dñWmnZ H$go H$amb? [10]

[5801]-774 2
T.Y. B.Com.
3483 : MARKETING MANAGEMENT - III
(2013 Pattern) (Special Paper - III) (Regular)
Q1) Give the Meaning & Definition of Advertising. Describe the functions of
Advertising. [14]
Q2) Explain in detail different Appeals & their significance in advertising. [14]
OR
Define Branding. Explain in detail the advantages of Branding. [14]
Q3) a) Explain the types of Industrial Goods. [7]

b) Explain the types of E-advertising. [7]
OR
a) Explain the scope of marketing Research. [7]
b) Explain the functions of warehousing. [7]
Q4) What is Marketing Research? Explain the process of Marketing Research in

detail. [14]
Q5) Write short notes on. (Any Two) [14]

a) Types of Data.
b) Marketing control.
c) Factors affecting transportation costs.
d) Target Marketing strategies.
Q6) What is Marketing Audit? Explain the methods and process of Marketing
Audit. [10]

P.T.O.
P6835
[5801]-775
T.Y. B.Com.
3483 : MARKETING MANAGEMENT - III
(2013 Pattern) (Special Paper - III) (Regular)
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí`H$ Amho.
à. 1) "Om{hamV' AW© d ì`m»`m Xçm. Om{hamVrÀ`m H$m`mªMo dU©Z H$am. [14]
à. 2) Om{hamVrVrb AmdmhZo àH$ma Am{U Ë`m§Mo _hËd g{dñVa ñnï> H$am. [14]
qH$dm
{MÝhm§H$ZmMr ì`m»`m Xçm. {MÝhm§H$ZmMo \$m`Xo g{dñVa ñnï> H$am. [14]
à. 3) A) Am¡ÚmoJrH$ dñVy§Mo àH$ma ñnï> H$am. [7]

~) B©-Om{haVtMo àH$ma ñnï> H$am. [7]
qH$dm
A) {dnUZ g§emoYZmMr ì`már ñnï> H$am. [7]
~) JmoXm_m§Mr H$m`} ñnï> H$am. [7]
à. 4) {dnUZ g§emoYZ åhUOo H$m`? {dnUZ g§emoYZmMr à{H«$`m g{dñVa ñnï> H$am. [14]
à. 5) WmoS>Š`mV {Q>nm {bhm. (H$moUË`mhr XmoZ) [14]

A) _m{hVrMo àH$ma
~) {dnUZ {Z`§ÌU
H$) dmhVyH$ IMm©da n[aUm_ H$aUmao KQ>H$
S>) bú`H|$Ðr {dnUZ ì`yhaMZm
à. 6) {dnUZ boImnarjU åhUOo H$m`? {dnUZ boImnarjUmMr nÕVr Am{U à{H«$`m ñnï> H$am. [10]

[5801]-775 2
T.Y. B.Com.
(3493) (2013 Pattern) (Special Paper - III)
Q1) Evaluate the role of NABARD in rural credit since 1991. [14]
Q2) Describe the progress and problems of dairy co-operatives in Maharashtra

since 1991. [14]
OR
Explain in brief the various rural development programmes implemented by
govt. of India since 1991. [14]
Q3) a) State the causes of imbalanced regional industrial development in India.[7]
b) Explain the role of SEZ in industrial development. [7]

OR
a) State the major features of Industrial policy - 1991. [7]
b) Explain the disadvantages of multinational corporations. [7]
Q4) Evaluate the role of public sector investment in Infrastructural development in

India. [14]
Q5) Write a short Notes. [14]

a) Features of multinational corporations.
b) Government and Regional Industrial development.
Q6) State the main features of poultry cooperatives in your district. [10]

P.T.O.
P6836
[5801]-776
T.Y. B.Com.
(3493) (2013 Pattern) (Special Paper - III)
gyMZm …- 1) gd© àíZ gmoS>{dUo Amdí`H$ AmhoV.
à. 1) 1991 nmgyZ J«m_rU nVnyadÊ`mVrb Zm~mS>©À`m ^w{_Ho$Mo _yë`_mnZ H$am. [14]
à. 2) 1991 nmgyZ _hmamï´>mVrb Xþ½Y ghH$mar g§ñWm§Mr àJVr Am{U g_ñ`m§Mo dU©Z H$am. [14]
qH$dm
1991 nmgyZ ^maV gaH$maZo am~{dboë`m {d{dY J«m_rU {dH$mg `moOZm WmoS>Š`mV ñnï> H$am. [14]
à. 3) A) ^maVmVrb àmXo{eH$ Am¡Úmo{JH$ Ag_Vmob {dH$mgmMr H$maUo gm§Jm. [7]

~) Am¡Úmo{JH$ {dH$mgmVrb goPMr ^y{_H$m ñnï> H$am. [7]
qH$dm
A) 1991 À`m Am¡Úmo{JH$ YmoaUmMr à_wI d¡{eîQ>ço gm§Jm. [7]
~) ~hÿamï´>r` H§$nÝ`m§Mo VmoQ>o ñnï> H$am. [7]
à. 4) ^maVmVrb nm`m^yV gw{dYm§À`m {dH$mgmVrb gmd©O{ZH$ joÌ Jw§VdUyH$sMo _yë`_mnZ H$am. [14]
à. 5) WmoS>Š`mV {Q>nm {bhm. [14]

A) ~hÿamï´>r` H§$nÝ`m§Mr d¡{eîQ>ço
~) gaH$ma Am{U àmXo{eH$ Ag_Vmob
à. 6) Vy_À`m {OëømVrb ghH$mar Hw$¸w$Q>nmbZ g§ñWm§Mr d¡{eîQ>ço gm§Jm. [10]

[5801]-776 2

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Total No. of Questions : 5] SEAT No.

Time : 3 Hours] [Max. Marks : 80

What is barriers to communication? Explain the types of barriers to

Explain the principles and importance of business communication.

Draft an office order to Yash Shinde, Pune from Darshan medilab

b) Write a request letter for credit information to credit manager, Sadhana

Q5) Write short notes (Any Four). [16]

P7273 [Total No. of Pages : 7

P6808 [Total No. of Pages : 4

Q1) Explain methods of National Income Accounting. [16]

Q2) Explain significance and limitation of macro economics. [16]

Explain process and limitation of multiple credit Creation of commercial

Q3) Answer in brief :

a) Explain the causes of Deflation. [8]

b) Explain the limitation of classical theory of output and employment.[8]

a) Explain the scope of public finance. [8]

b) Explain the Quntitative measures of credit control. [8]

Q4) Explain the keynesion Theory of employment. [16]

a) Explain causes of Inflation.

b) Explain cash Balance Approch.

c) Explain the various phases of Trade cycle.

àíZ 1) amï´>r` CËnÝZ _mnUmÀ`m nÕVr ñnï> H$am. [16]

àíZ 2) ñWyb AW©emómÀ`m _hËd d _`m©Xm ñnï> H$am. [16]

àíZ 3) WmoS>Š`mV CÎmao Úm.

A) MbZ KQ>rMr H$maUo ñnï> H$am. [8]

~) CËnmXZ d amoOJmamÀ`m gZmVZ {gÕm§VmÀ`m _`m©Xm ñnï> H$am. [8]

A) gmd©O{ZH$ Am`ì`m§Mr ì`mßVr ñnï> H$am. [8]

~) nV {Z`§ÌUmMr g§»`mË_H$ gmYZo ñnï> H$am. [8]

àíZ 4) Ho$ÝgMm amoOJma {gÕm§V ñnï> H$am. [16]

A) MbZdmT>rMr H$maUo ñnï> H$am.

P6809 [Total No. of Pages : 4

Q1) Define ‘Professional Management’. Explain the characteristics of Professional

Q2) Define ‘Planning’. Explain the types of Planning. [16]

Q3) Define ‘Direction’. Explain the Principles of Direction. [16]

Q4) Define ‘Motivation’. Explain the importance of Motivation. [16]

àíZ 2) "{Z¶moOZmMr' ì¶m»¶m Úm. {Z¶moOZmMo àH$ma ñnï> H$am. [16]

àíZ 3) "{ZX}eZmMr' ì¶m»¶m Úm. {ZX}eZmMr VËdo ñnï> H$am. [16]

àíZ 4) "A^ràoaUoMr' ì¶m»¶m Úm. A^ràoaUoMo ‘hËd ñnï> H$am. [16]

A) {ddoH$nyU© {ZU¶© KoÊ¶mMr à{H«$¶m.

P6810 [Total No. of Pages : 4

Q1) Define "Company". Distinguish between Private and Public company.[16]

Define "Memorandum of Association," Explain various clauses of

Q3) a) Explain the legal position of Director in company. [8]

b) Explain the concept "E-filing." [8]

a) Explain the duties of company secretary. [8]

b) Distinguish between whole Time Director and managing Director.[8]

a) Amalgamation and Reconstruction.

d) Meetings of share holders.

àíZ 3) A) H§$nZr_Yrb g§MmbH$mMo H$m`Xo{ea ñWmZ ñnï> H$am. [8]

~) "B©-\$m`qbJ' g§H$ënZm ñnï> H$am. [8]

A) H§$nZr {MQ>{UgmMr H$V©ì`o ñnï> H$am. [8]

A) EH${ÌH$aU Am{U nwZa©MZm

Time: 3 Hours] [Max. Marks : 80

Q1) Define Management. State different functions of management. [16]

Q2) Explain different factors affecting selection of plant location. [16]

What is business environment? Explain constituents of business environment.

Q3) a) Explain role of Government in promotion of SEZ. [8]

b) Explain the factors affecting productivity. [8]

a) Explain the procedure of registration of a company.

b) What is social responsibility? State the social responsibilities of business