MAHATMA GANDHI UNIVERSITY

KOTTAYAM

MODEL QUESTION PAPERS

B.COM DEGREE PROGRAMME

SEMESTER VI

1. B.Com Degree Programme Model-I II.B.Com Degree Programme Model-II (Vocational) III. B.Com Degree Programme-Model-III A. Computer Applications B. Taxation C. Travel& Tourism D. Office Management & Secretarial Practice. *Guidelines for conducting practical examination for Database Management System for Business and model question papers.

Dr. T. Varghese Panicker, Chairman, Board of Studies (UG) in Commerce, Head of the Department of Commerce, St. Thomas College, Kozhencherry-689641

(9447455039)

I Mahatma Gandhi University (Model-I) Semester VI B.Com Degree Programme Examination Time : Three Hours Total Weight : 25

Principals of Business Decisions

Answers may be written in English or in Malayalam Section A This section consist of four bunches of four questions each. Each bunch caries a weight of 1. Answer all questions I .Choose the correct answer from the choice given bellow Total cost is : Determined by adding marginal cost and average cost Equal to marginal cost The opportunity cost The overall cost associated with a given level of output Decision making is the : Objective of an organization. Process of selecting a particular course of action from among number of alternatives Follow up action Short term objective Business Cycle means: Prosperity Recession A wave like movement in the level of economic activity An external enviornment Elasticity of demand implies Arc elasticity Point method Price elasticity Degree of responsiveness of demand to change in its various determinants. II Fill in the blanks .. is the process of converting inputs in to outputs .. is characterised by a single supplier .. is a statistical production function An increase or decrease in demand due to any of the factors other than price is called III State wether True or False

 Oligopoly is characterised by a few sellers. Law of diminishing returns is also called law of returns to scale. Substitute goods have negative cross elasticity. A business cycle is a wave like movement . IV Match the following Delphi method - Positive cross elasticity Substitute goods - Demand forecasting technique Kinked demand curve - Sum of fixed and variable cost Total cost - price rigidity (4X1 =4 wt)

Section B V Answer any five questions each question carries 1 weight What is decision making? Explain the concept of elasticity of demand? Distinguish between short term demand forecasting and long term demand forecasting? What is production function? What do you mean by price discrimination? Want do you meant by fiscal policy? What are iso cost curves? State the law of demand (5X1 =5wt) Section C VI Answer any four questions. Each question carries 2 weights. Answer should not exceed half a page Explain the steps in decision making ? What are the criteria of a good demand forecasting method? What are properties of iso-quants? From the following details determine cross elasticity and the nature of relationship between products X and Y. Demand for products X in 2008 10,000 tons, price of product Y (per ton) in 2008 Rs 3000. In 2009 the above figure were went up by 20% and 30% respectively. Is price discrimination beneficial to the society? How is the study of business cycle helpful to business executives? (4X2 =8wt) Section D VII Answer any two questions. Each question carries 4 weights. Answer should not exceed four pages.

Explain briefly the various methods forecasting demand? Explain the law of variable proportions. How does it help the business manager in decision- making? How price is determined under monopoly? (2X4 =8wt)

Mahatma Gandhi University II

CBCSS B.COM Degree Examination Sixth Semester Core Course 15 Applied Cost Accounting (Common for B.Com Model I, B.Com. (Vocational Model II and Model-III) Time : Three Hours Total Weight : 25 Answers may be written in English or in Malayalam

Section A
This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions. I. Choose the correct answer from the choices given: Job costing is the system of costing used to find out the cost of (a) Standard jobs jobs (b) Structured jobs (c) non standardized jobs (d) all

The principles of contract costing is taken from (a) Batch costing (b) Job costing (c) Job Analysis (d) Operating Cost

In Process costing normal losses are absorbed by (a) Defective goods (b) Sold goods (c) good units produced

(d) Profit and Loss Account Differentiating cost between fixed and variable is related to (a) Budgetory control II Fill in the blanks is the technique of ascertaining cost. costs are partly fixed and partly variables. is a section of the organization of an undertaking defined for the purpose of Budgetary control. is the ratio of contribution to sales. (b) Marginal costing (c) Job Costing (d) Cost sheet

III State whether the following are True or False Margin of safety is the difference between output sold and Break even point. Production Budget is based on sales budget. Abnormal Wastage in Process costing is charged to the good units of output. Joint products and by products are of equal economic importance.

IV Match the following Marginal costing Retention Money Key Factor EBQ (a) Only variable cost (b) Batch costing (c) Cash Budget (d) Budget (e) Variable and Fixed Cost (4x1=4wt)

Section B
V Answer any five questions. Each question carries 1 weight. What is a Job Cost Sheet? What is Escalation Clause? Write a note on Abnormal Wastage. What is Key Factor?

What is Budget Manual? What is Angle of Incidence? What is work certified? Explain Abnormal Wastage. (5x1=5wt)

Section C
Answer any four questions. Each question carries 2 weights. Answers not to exceed half a page each. Explain Break Even Chart. Differentiate between Joint Product and By Product Distinguish between Job and Contract. What are the objectives of Budgetary Control. A company produces 1,00,000 units of an article and self them at the rate of Rs. 10 each. The marginal cost per unit is 60% of the selling price and total fixed costs of the concern are Rs.2,00,000 Draw a break even chart showing (a) Break even point (b) Margin of safety and (c) angle of incidence

Compute the EBQ for a company using Batch Costing with the following information. Monthly demand for the component 2000 units Set up cost per batch Annual rate of interest 6% Cost of manufacture per unit Rs.6 ( 4x2=8w t) Rs.120

Section D
Answer any two questions. Each question carries 4 weights. Answers not to exceed four pages. Product X is obtained after it passes through three distinct processes. You are required to prepare process Accounts from the following information. Process Total I I III

Material Direct Wages Production Overheads

15,084 18,000 18,000

5,200 4,000

3,960 6,000

5,924 8,000

1,000 units @ Rs.6 per unit were introduced in process I. Production overhead to be distributed as 100% on direct wages. Actual Output (units) Process I Process II Process III 950 840 750 Normal loss 5% 10% 15% Value of scrap per unit Rs. 4 8 10

Two competing companies ABC Ltd and XYZ Ltd produce and sell the same type of product in the same market. For the year ended March 2010, their forecasted P&L accounts are as follows. ABC Ltd(Rs) XYZ Ltd (RS.) 2,50,000 1,50,000 2,25,000 25,000 75,000 2,25,000 25,000

Sales Less variable cost Fixed Cost 2,00,000 25,000

2,50,000

Forecasted Net Debit before tax

You are required to state which company is likely to earn greater profits in conditions of (a) low demand (b) high demand.

33. ABC Ltd has prepared a budget for the production of a lakh units of the only commodity manufactured by them for a costing period as under. Rs. Raw material Direct Labour Direct expenses Works Overheads (60% fixed) 2.52 per unit 0.75 per unit 0.10 per unit 2.50 per unit 0.40 per unit

Administration Overheads (20% variable) Selling Overheads (50% fixed)

0.20 per unit

The actual production during the period was only 60,000 units. Calculate the revised budgeted cost per unit.

( 2 x 4 = 8 w t )

III MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for Model-I, Model-II (Vocational) and Model-III) (2009 Admission onwards) Time: Three Hours Maximum weightage: 25 Answers may be written either in English or in Malayalam. Core 16 PRACTICAL AUDITING SECTION A This section consists of four bunches of four questions each.Each bunch carries a weight of 1. Answer all questions. 1. Choose the correct answer from the choices given: Continuous audit is suitable for . business houses. a) small b) big c) all d) proprietorship

The system of is based on the principle of division of labour. a) Internal check b) Internal control c) Verification d) Valuation The first auditor or auditors of a Company shall be appointed by the

a) Shareholders b) Board of Directors c) Government d) Employees In cost audit, the report is given to the ..

a) Directors c) Central Government d) Employees II. Fill in the blanks Management audit is also known as . Audit. .. is a series of questions prepared by the auditor to test the adequacy of internal control system in an organization. Government auditors are appointed by the Central Government on the advice of . The financial auditor works in the office, while the cost auditor works in the .. III. State whether the following statements are True or False Current audit file contains background information about the company. Internal auditors are required to report to the management. An auditor has lien on the books of accounts audited by him. In India, cost audit is compulsory for all companies.

b) Shareho

IV. Match the following Statutory audit Continuous audit Annual audit Management audit (4x1=4wt)

a) Efficiency audit b) Periodical audit c) Detailed audit d) Joint stock company

SECTION - B V. Answer any five questions. Each question carries a weight of 1 What is interim audit? What is audit process? What is an audit file? What is internal control? What is qualified report? What is social audit?

What is performance audit? Define EDP auditing. (5x1=5wt.)

SECTION - C VI. Answer any four questions. Each question carries a weight of 2 An auditor is a watch dog and not a blood hound. Elaborate. What are the limitations of auditing? What are the objectives of vouching? What are the qualifications of a company auditor? What are the problems in the audit of computerised accounts? Write a short note on audit assurance standards.

(4x2=8wt.) SECTION - D VII. Answer any two questions. Each question carries a weight of 4 Explain the important matters to be considered by an auditor before commencing audit work. What is internal audit? What are the objects of internal audit? State the provisions of the Companies Act regarding the appointment of the auditors in a company. (2x4=8wt.)

IV C.B.C.S.S. B.COM Degree Examination Sixth Semester Core Course 17 Accounting for Managerial Decisions (Common for B.Com Model I, B.Com. (Vocational Model II) and Model-III)

Time : Three Hours Answers may be written in English or in Malayalam Section A

Total Weight : 25

This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions. I Choose the correct answer from the choices given: The excess of current assets over current liabilities is called (b) net tangible worth (c) Gross Working Capital

(a) net worth

(d) Net Working Capital Collection of book debts results in (b) Source of fund (d) increase in current assets.

(a) application of funds (c) no flow of fund

If the net operating profit of a business is Rs 80,000 and the debtors have decreased during the year by Rs.25,000, cash from operations equals (a) 55,000 (b) 80,000 (c) 1,05,000 (d) none of the above

Responsibility accounting is also known as (a) Profitability accounting (c) Analysis accounting (b) Pure accounting (d) Objective accounting

II Fill in the blanks Sales ratios may otherwise be called The term finds refers to Decrease in creditors is . of cash. centre is a segment in which managers are held responsible for express incurred in that centre. III State whether the following are 'True or False' A profit centre is a segment of an organisation which is responsible for generating sales revenue. A fund flow statement is a good substitute for income statement. Inventory is a part of liquid assets. The term financial analysis includes both 'analysis' and 'interpretation'. ratios.

IV Match the following Financial Statements Horizontal Analysis (a) Test of Solvency (b) Static

(15) Debt- Equity Ratio (c) Short-term Planning (16) Cash Flow Statement (d) Test of Liquidity (e) Recorded facts (f) Dynamic ( 4 x 1 = 4 w t )

Section B
V. Answer any five questions. Each question carries 1 weight. What are the uses of preparing a cash Flow Statement? What are the limitations of Funds Flow Statement? Give the formula for calculating Operating Ratio. What is trend analysis? What are the limitations of financial statements? What is responsibility accounting? Explain 'Proprietory Ratio' What is 'Current Asset'? (5x1=5wt)

Section C
VI .Answer any four questions. Each question carries 2 weights. Answers should not exceed half a page What are the managerial uses of funds flow statement?

How is cash from operations calculated? Distinguish between fund flow statement and cash flow statement. Compare horizontal and vertical analysis Following are the Income Statement of a company for the years ending 31st December 2008 and 2009 Prepare Common - Size Statement. 2008 (Rs.1000) Sales 500 20 520 15 715 2009(Rs. 1000) 700

Miscellaneous Income

Expenses Cost of Sales Office Expenses Selling Expenses Interest 20 30 25 400 120 Net Profit 520 325 25 45 30 610 105 715 510

Current ratio is 2.6:1 and current liabilities are Rs.40,000. Find net working capital. (4x2=8wt)

Section D
VII .Answer any two questions. Each question carries 4 weights. Answers should not exceed four pages. Complete the following balance sheet, where only equity capital and retained profit figures are given Balance Sheet Liabilities Equity Capital Retained Earnings Creditors (Rs) 3,00,000 3,00,000 --Assets Fixed Assets Inventories Debtors--Cash Total --Total (Rs) -----

you are given the following details total debt is two thirds of net worth, turnover of total assets = 1.8; 30 days sales are in the form of debtors; turnover of inventory is 5; cost of goods sold in a year is Rs. 9,00,000, and acid test ratio is Prepare funds flow statement from the following details. (a) Net Profit for the year Rs. 4,00,000 (b) Dividend Paid Rs. 80,000 (c) Shares issued for Cash Rs. 2,00,000 and as Bonus Rs.1,40,000 (d) Depreciation charged for the year Rs.32,000 (e) A building was sold for Rs.56,000 it cost and book-value being Rs.1,60,000 40,000 respectively Comparative Balance Sheets Rs(1000) Assets Land Plant Patients Closing Stock Debtors Cash Discount on Debentures 400 1,600 80 4,280 Liabilities & Capital Share Capital Reserves Surplus Debentures Sundry Creditors Provisions for Depreciation 1,400 600 880 1,200 200 4,280 1,740 780 880 1,280 112 4,792 600 740 1,776 72 2,792 2008 960 600 40 688 2009 800 680 36 and Rs. 1:1

From the following balance sheets of ALtd and additional information make out the statement of cash Flow. (a) Depreciation of Rs.10,000 and Rs.20,000 have been charged on plant account and land and buildings accounts respectively in 2009.

(b) Aninterim dividend of Rs 20000 was paid is 2009. (c) Income - tax Rs.35,000 was paid during the year 2009.

Balance Sheet Liabilities 2008 (Rs) 2009 (Rs) Assets 2008 (Rs) 2009 (Rs)

Equity Share 3,00,000 Capital 8% Redeemable Pr:Shares General Reserve P&L account 30,000 Proposed Dividend Creditors Bills Payable Provision for Taxation 6,77,000 55,000 20,000 40,000 42,000 40,000 150,000

4,00,000

Goodwill

115,000

90,000

1,00,000

Land and Building

2,00,000

1,70,000

70,000

Plant

80,000

2,00,000

48,000 50,000

Debtors Stock

1,60,000 77,000

2,00,000 1,09,000

83,000 16,000 50,000

Bills Receivable Cash in hand Cash at Bank

20,000 15,000 10,000

30,000 10,000 8,000

8,17,000

6,77,000

8,17,000

( 2x4=8w t) V CBCSS B.COM Degree Examination Sixth Semester Optional -Finance and Taxation Core (Optional) 4 . Income Tax-Assessment and Procedure Time : Three Hours Total Weight : 25 Answers may be written in English or in Malayalam

Section A This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions. I .Choose the correct answer from the following: Capital assets means an asset held for (a) 36months (d) less than 36 months Incase of Less-tax Government Securities Tax deducted at source (a) is effected (b) not effected (c) is effected and later refunded (d) (b) 36 months or more (c) more than 36months

is effected and not refunded Income of a minor child earned out of interest on fixed deposit is clubbed with the income of his (a) father (b) mother (c) either of his parents whose total income is higher

(d)father and mother If a return of loss is not filed (a) loss cannot be carried forward (b) the assesser is proceded against (d) the assessce is fixed.

(c) the asseser is held as assessce in default II. Fill in the blanks TRP is expanded as .

The apex body in the direct tax set up is Exemption on clubbing of incomed minor child is Rs The formula for computing Indexed cost of acquisition is

. per minor child. .

III .State whether the following are 'True' or 'False' Capital gains in respect of depreciable assets are short Term Capital gains. Interest on tax-free commercial securities need not be grossed up if its rate percent and amount of investment is given. Premium paid for life insurance policy can be claimed for 80C deduction without any limit upto Rs.1,00,000. A Belated Return may be filed any time within two years of the end of the relevant assessment year.

IV. Match the following Regular assessment Medical insurance premia Income from subleting of house Maintenance of disabled dependent. (a) 80D (b) Income from other sources (c) Income from house property (d) Best judgment assessment (e) Self-assessment (f) 80DD (4x1=4wt) Section B V. Answer any five questions. Each question carries 1 weight. What is cost inflation index? Name any two-items included as income from other sources. What do you mean by less-tax securities? What is unexplained money? Differentiate between LTCG and STCG. Write a note on PAN. Who is an assessing Officer? What is Tax Clearance Certificate? (5x1=5wt)

Section C
VI. Answer any four questions. Each question carries 2 weights. Answers should not exceed half a page Explain the circumstances under which refund arises. Write a notes on 'PAYE'. What are the various types of assessment? State the rules of set off The Business Income of an individual for the Assessment Year 2010-11 has been determined at Rs-2,50,000- Later, it is found that he has not considered the following while determining the income. (i) Depreciation for the current year Rs, 12,000 15,000

(ii) Unabsorbed business loss carried forward

(iii) Unabsorbed business loss carried forward tran 2008-09 Determine the Total Income for the Assessment Year 2010-11.

3,000

Mr. Ramus gross total income is Rs. 2,20,000 for the Assessment year 2010-11. He lives in a vented house at Delhi and pays a rent of Rs.3500 per month. He is entitled to deductions under sections 80D and 80C of Rs.10000 and Rs. 12000 respectively. Compute the amount deductible under section 80GG in respect of rent paid, if any. (4x2=8 wt)

Section D
VII. Answer any two questions. Each question carries 4 weights. Answers should not exceed four pages each. Shri. Anil sold a house for Rs. 15lakh on 1st Nov: 2009. The house was constructed by him in 1980 at a cost of Rs. 1.5 lakh and used for own residence. Besides he has two more houses. On 1st feb-2010 he invested Rs.1,00,000 to specified bonds of NHAI. After constructing he spent Rs.14000 in 1986-87 on improvement of the house. Compute his taxable capital gain. He paid 3% brokerage for selling the house and other expenses were Rs.10,000. On 1st April, 1981 the fair market value of the house was Rs.2 lakh. Cost Inflation Index 1981-82=100, 2009-10:632, 1986-87=140) Following incomes are received by Mrs. Anupam during the financial year 2009-10. (i) Honararium received from magazines for articles (ii) Income from agriculture in Sri Lanka (iii) Ground rent from land in Madurai (iv) Interest on Post office savings Bank A/c (v) Interest on Deposit with foreign company (vi) Dividend from a foreign company (vii) Rent from lelting of building with plant Repairs to the above plant (viii) Winnings from Horse Race 2,000 250 350 2000 100 Rs.1,000 Rs. 2,500 5,000 1,000

(ix) Interest on Rs 12,000, 10% Tax free Debentures (listed) of Aravind Co: You are required to calculate Income from other sources of Mrs. Anupam for the AY 2010-11

Dr. Arjun is a teacher in a Degree College. Following information relate for the assessment year 2010-11 (i) Basic Salary @ Rs 12,000 p.m (ii) DA 45% of Salary (iii) Wardenship allowance @ Rs.400p.m (iv) Examinership remuneration Rs.3000 (v) Royalty from books Rs.22,500 (vi) Gross interest on Government Securities Rs.5000

(vii) Interest on tax-free debentures (gross) Rs. 3000 Debentures are issued by a public sector company and are notified.

(viii) Dividend on shares of a foreign company Rs.2500 (ix) Income from House Property (Computed) Rs 10,000 (x) Contribution to Statutory Provident Fund Rs.5,000 (xi) Contribution to public Provident Fund Rs.12,000 (xii) Premium paid by cheque on medical insurance policy on health of dependent father Rs.3,000 (xiii) Donation to approved charitable institution Rs.10,000 compute his total for the AY 2010-11 (2x4=8wt) VI MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for Model-I, Model-II (Vocational) and Model-III) (2009 Admission onwards) Time: Three Hours weightage: 25 Answers may be written either in English or in Malayalam. Core (Optional) 3 DATABASE MANAGEMENT SYSTEM FOR BUSINESS SECTIONA This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Maximum income

Answer all questions. 1. Choose the correct answer from the choices given: 1. In Hierarchical database, a record that has subsidiary records is called the a) Child b) Leaf c) Parent d) segment 2. Access 2007 is in file format. a) ACCDB b) MDB c) PPT d) PMT 3. All databases must have at least one. a) Table b) Form c) Query d) Module 4. . queries make global changes to a group of records in one or more tables. a) Update b) Append c) Delete d) Crosstab II. Fill in the blanks Between the physical database and the users of the system, there is a layer of software called... Sequential file organization is suitable for processing. In one-to-many relationships, the table on the one side is often referred to as the table. Each column in a table is called a .

III. State whether the following statements are True or False Direct file organization allows data to be retrieved quickly in a random manner. When you open a table, it appears in Design view, by default. When you save a query, you are not saving the result of the query, but the query design. In order to add date and time in reports, type the expression = Now ( ) in control source property.

IV. Match the following 13. Relational Database Model (a) Encryption of data

14. Object oriented database 15. Public key 16. Primary key

(b) Unique identifier (c) Graphics & video (d) E.F. Codd (4x1=4wt.)

SECTION-B V. Answer any five questions. Each question carries a weight of 1 17. What is a Database? 18.Name any four RDBMS programs. 19.What is one-to-one relationship? 20.How can you add a new field to a table? 21.What is a multiple primary key? 22. What is a calculated control? 23.Distinguish between detail and summary reports. 24.What is a Tabular report? (5x1=5wt.) SECTION C VI. Answer any four questions. Each question carries a weight of 2 25.What are the objectives of DBMS? 26.Write a short note on primary key and foreign key. 27.Explain the different types of Queries. 28.What is the procedure for creating Relationships in Access tables? 29.What is the procedure for creating a form, using wizard? 30.How to insert a logo or image in a form? (4x2=8wt.) Section D VII. Answer any two questions. Each question carries a weight of 4 31.Explain the Database Models. 32.Explain the procedure for creating the following in forms. a) Combo boxes b) List boxes c) Command buttons

33.What is a report? Explain the procedure for creating a report using wizard. (2x4=8wt.) VII MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for Model-I, Model-II (Vocational) and Model-III) (2009 Admission onwards) Time: Three Hours Maximum weightage: 25

CO-OPERATIVE ACCOUNTING
Answers may be written either in English or in Malayalam. SECTIONA This section consists of four bunches of four questions each. Each bunch carries a weight of 1.Answer all questions. I . Choose the most appropriate answer from the following: 1. Both cash and credit transactions are recorded in a book called: a. day book b. cash book c. credit book d. ledger. 2. An amount not exceeding 5 per cent towards: a. education fund b. dividend c. bonus d. reserve 3. A register which shows the indebtedness of each member to the society. a. loan ledger b. liability register c. loan application register d. chital register. 4. List of balances extracted from ledger accounts called: a. trial balance b. general ledger c. day book d. cash book II . Fill in the Blanks. 5. ____________is a scheme showing the phases of work to be done in the course of audit with in a fixed time. 6. ----------- is a documentary evidence support of a transaction. 7. Transfer an amount not being less than ------- of net profit to the reserve fund. 8. Not exceeding ------- of profit towards payment of dividend to members. III . State whether the following statements are True or False. 9. All vouchers for contingent expenditure incurred by the society numbered serially and filed chronologically is called voucher file. 10.Audit classification statement is prepared by chartered accountant. 11. Arithematical accuracy can be checked by preparing balancesheet. 12.Principal Partnership Fund shall be utilized by primary societies. IV .Match the following 13. Record showing receipts and payments and outstanding. (a) Management audit 14. Subsidiary state partnership (b) Final accounts 15. All level societies or banks. (c) Sec.45 16. Audit for management efficiency. (d) General ledger (e) Minutes

( 4 x 1 = 4 weight) Section B V. Answer any five questions. Each question carries a weight of 1 17. What is annual report? 18. What is share suspense account? 19. What are the uses of co-operative accounting? 20. What is reserve fund? 21. What is co-operative audit programme? 22. What is team audit? 23. What is management audit? 24. Define Trial Balance. (5x1=5weight) Section C VI. Answer any four questions. Each question carries a weight of 2. 25. Distinguish between Trial Balance and Receipt and Disbursement Statement. 26. Briefly explain the special features of co-operative accounting. 27. Explain briefly the forms of State aid. 28. Explain the different types of deposits received by co-operative banks. 29. Explain audit report and draw a specimen form of audit report. 30. From the following particulars, prepare Receipts and Disbursement statement of an agricultural credit society. Items Rupees Items Furniture 2200 Admission fees DCB Share 1500 Loan from DCB Loan to members 60500 Share from members Bank withdrawals 58500 Salary Honorarium 500 Stationery Bank remittance 70000 Deposits received Interest from members 1800 Loans repaid by members Miscellaneous receipts 2120 Opening balance of cash

Rupees 430 50000 4500 4300 450 15000 8600 150

( 4 x 2 = 8 weight) Section D VII. Answer any two questions. Each question carries a weight of 4. 31. Explain the different types of account books and registers maintained by co-operatives as per the provisions of co-operative societies Act and Rules. 32. Define co-operative audit. Explain the procedure for audit of co-operative societies as per the provisions of the Act. 33. From the following B/S, Receipts and disbursement A/C and adjustments, prepare final A/Cs of a consumer society for the year ended 31st March 2011 . A) Balancesheet as on 31-03-2010 Liabilities
Share capital

AMOUNT
40000

ASSETS
Cash in hand Balance in current a/c Investment of reserve fund

AMOUNT
6000 1050

Deoposits and loans Interest due Sales tax due Establishment due Honorarium Due Dividend Common good fund Trade reserve Members bonus Bad debts reserve Reserve fund Undistributed profit Adjusting heads Net profit

63500 350 1550 950 1050 3000 800 1100 430 800 18000 1600 5500 10080

Investment in shares Fixed deposits Interest due Furniture less depreciation Stationary stock Stock Adjusting heads

15000 10200 12000 550 6510 1400 90200 5800

Total

148710

Total

148710

Appropiations of net profit Rs 10080: (1)Reserve fund 2725 (2)Honorarium 355 (3)Trade reserve 1200 (4)Dividend 4500 (5)Common good fund 250 (6)Members bonus 1050

Total
RECEIPTS

10080
st

B) Receipts and Payments for the year ended 31 March 2011.

AMOUNT

PAYMENTS

AMOUNT

To opening balance b/d To share capital Deposits and loans Loan from DCB Sales To purchase returns Miscellaneous income Adjusting heads: Assets 1230000 Liabilities 1805300

6000 6600 410000 350000 1267200 24600 12250

By share capital By deposits and loans By purchases By sales returns By carriage inward By interest paid By adjusting heads: Assets 1229110 Liabilities 1700200

2200 448600 1150730 630 24390 2500

2929310 3035300 By common good fund By honorarium By members bonus By supervision fees By establishment By freight By sales tax By dividend By reserve fund invested By furniture By fixed deposits By cash deposited in bank By closing balance c/ Total 180 1230 930 120 65325 108 10880 4100 3725 930 3900 259600 65462

To fixed deposits withdrawn To cash withdrawn from bank To stationary stock

1500 210000 1400

Total

4974850

4974850

The following additional information are also available: Stock was valued at Rs 102000 as on 31-03-2011 Depreciation of furniture for 2010-11 estimated to be Rs535 Rs 600 are to be provided for reserve for bad debts Interest due by the society Rs384 Establishment due Rs 1330 Interest due to society Rs 234 Sales tax due Rs 2480

[2x4 = 8wt.]

VIII

MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for Model-I, Model-II (Vocational) and Model-III) Subject code: (2009 Admission onwards) Time: Three Hours Maximum Weightage: 25 HOSPITALITY MANAGEMENT Answers may be written either in English or in Malayalam. SECTION A This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions. I. Choose the correct answer from the choices given: How many hotels of the ITDC had been sold off till July 2002 (a) 24 (b) 22 (c) 18 (d) 26 2. Which are of the following organizations is operating youth hostels around the world (a) YMCA (b) CARE (c) UNESCO (d) UNHCR 3. The four regimal sub-committees for hotel approval is located in (a) Indore, Ludhiana, Chandigarh, kolkata (b) Delhi, Indore, Panaji, Kolkata (c) Kolkata, Chennai, Ahmedabad, Pune (d) Delhi, Chennai, Kolkata, Mumbai 4. A Duplex room is a room with (a) Air conditioner (b) two stories connected by stairs (c) room service facility (d) an extra bed

II. Fill in the blanks

5. The ITDC was set up in ________ 6 An earthen pot is the _______ Logo of India 7. Skotels are _______ hotels 8. Ranbagh place Jaipur is a _______ hotel III. State whether True or False 9 .It is the duty of bell captain to collect the bills10. Transient hotels are where the guest stay for more than one month11 Motel are hotels on hill stations with spas12. Cigarettes are allowed in in-flight menu IV. Expand the following. 13. Expand FHRAI 14. Expand ICAO 15. Expand MICE

16. Expand YHAI (4x1= 4 wt.)

SECTION B V. Answer any five questions. Each question carries a weight of 1 17. Name any two luxury trains in India? 18. What is the difference between the modified American Plan and European plan? 19. Write any two responsibilities of Government office manager? 20. What are Capsule hotels? 21. Define Hospitality Management? 22. What is Eco Logging? 23. Name any two Heritage Hotel? 24. What are Flotels? [5x1 = 5wt.] SECTION C VI. Answer any four questions. Each question carries a weight of 2 25. Why do hotels and resorts form important components of touristic infrastructure? 26. What are the features of a three star hotel? 27. Explain the role of accommodation in tourism industry? 28. Classify hotels as the basis of location. 29. What are the objectives of Hospitality Management? 30. What are the threats and challenges faced while managing hotels? [4x2 = 8wt.] Section D Answer any two questions. Each question carries a weight of 4 31. Discuss the fiscal and non-fiscal incentives from Government for Hospitality industry 32. How many categories of hotels recognized by the government are there in India? Describe the process of approval of new hotels? 33. Write an Essay on public sector Hotel ring business? [2x4 = 8wt.]

IX MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for Model-I, Model-II (Vocational) and Model-III) Subject code: (2009 Admission onwards) Time: Three Hours Maximum Weightage: 25 Answers may be written either in English or in Malayalam. SECTION A This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions. Choose the correct answer from the choices given:

Core (Optional)-4 MARKETING RESEARCH

1.Product Research includes -----------a).Service Research. B) Sales Research c).Advertising Research d) Consumer Research 2.From the following which is not a Quasi-Experimental design . A). Static group comparison b).Regression c). Simulation d).Factorial Design 3.----------- reports are prepared by specialised people. a).Basic reports b) Report for publication c).Technical reports d).Reports for executives 4.------------ refers to study of physical flow of goods from manufactures to Final consumers a).Distribution Research b). Brand image research c).Readership Research d). None of the above II. Fill in the blanks. 5. SPSS stands for -------------.

6. Location research means ---------. 7.------------ is a master plan for the formal investigation. 8.----------- is used to study the divergence of actual and expected frequencies. III.State whether the following are True or false. 9.The data are quantitative in nature and normally distributed in ANOVA. 10.Editing is the process of examining the collected data to detect errors. 11. Survival and growth is not an objective of Marketing Research. 12.Market department is usually a cost centre. IV. Match the following. 13. Codding. 14.Shop Audit 15.Government Source 16.Decision Tree (4X1=4) Section B V. Answer any five questions. Each question carries a weight of 1 17. Define Chi-square test. 18. What do you mean by basic report? 19. Define Marketing Research. 20. What is brand image research? 21. Define Research plan. 22. What do you mean by Research design? 23. What is sampling? 24. Define Ratio scales. (5X1=5) Section C VI. Answer Any Four questions. Each question carries a weight of 2 25. What are the limitations of Marketing Research. 26. Explain the steps involved in the research process. 27.Explain the various types of reports. 28 Explain the various means used to collect primary data. 29Define Research Design and explain its various types. 30.What is editing and explain the different stages of editing. (4X2=8) Section D VII. Answer any two questions. Each carries a weight of 4. 31.Define reports and explain the content of good report. 32.Define the term hypothesis. Explain the procedure involved in testing hypothesis. 33. Explain the significance of Marketing Research in modern scenario. A). Secondary Data b). Flow chart c).Distribution Research d)Assigning numbers & symbols e).Research Design.9

( 2X4=8)

X MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for Model-I, Model-II (Vocational) and Model-III) (2009 Admission onwards) Time: Three Hours Maximum Weightage: 25

COMPLEMENTARY COURSE- 2 WEALTH TAX

Answers may be written either in English or in Malayalam. SECTION A This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions. Choose the correct answer from the choice gives below The wealth Tax Act came in to force on 1st April 1961 (b) 1st January 1961 1957 (c) August 15th 1947 (d) 1st April

Rate of wealth tax for an individual is (a) 1% (b) 10% (c) 15% (d) 11%

Maximum exemption limit for wealth tax is (a) Rs. 190000 (b) 2,40,000 (c) 15,00,00 (d) Rs.30,00,000

Of the following which is not an asset under wealth Tax Act (a) Building (b) Jewellery (c) Share of Company (d) Motor Cars

Fill in the blanks In general sense individual a .. person or human being. A farm house situated within .. kilometers from the local limits of a local authority is an asset. Assets is defined under section.. of the wealth Tax Act A assessment may be made if an assesses has failed to furnished voluntary return, belated return or revised return.

State whether the following are True or False A partnership firm is not liable to wealth tax Assets transferred to sons wife on 1st April 2011 as a gifts in the transferors assets The property built on learn hold land and unexpired period of the lease of land is fifty years or more the value of land is equal to net maintainable Rent X 12.5 The value of jewellery for wealth tax purpose is the original cost of jewellery multiplied by 3.

IV. Match the following Executor Concealment of wealth Agent Appellate (a) Person residing out side India (b )Against the order of commissioner ( Appeals) (c ) less than 70% of the assessed value (d) Aggress with the order of commission (Appeals) (e) Tax on Deceased person (f) CBDT (4 x1= 4)

Section B V. Answer any five questions. Each bunch of four questions carries a weight of 1 When can The Commissioner of Income Tax revise an order passed by the Assessing officer? What do you mean by valuation date?

Explain the term Deemed Wealth. What do you mean by revocable transfer of assets? List the assets exempt from wealth tax of an erstwhile Ruler. How will deal with the following under Wealth Tax Act? Master Vinu, minor son of Mr. Govind acquired a car valued at Rs.20 lakhs out of his income from acting

What is Net Maintainable Rent? What is the provision is case of assessment of Wealth tax after partition of HUF?

(5 x1 = 5) Section C Answer any four questions. Each question carries a weight of 2 Define Net wealth. What do you mean by Voluntary Return? Write a note on Valuation of interest in Firm State the situations in which prosecution proceedings may be instituted under the wealth Tax Act. The Balance of a firm as 31-02-2010 are

Liabilities Creditors Reserve Capital Ram Shyam Ravi

Rs Assets 4,00,000.00 Fixed assets 8,00,000.00 Motor Cars

Rs 4,00,000.00 10,00,00.00 8,00,000.00 2,00,000.00 24,00,000.00

6,00,000.00 Current assets 4,00,000.00 Building for own business 2,00,000. 00 24,00,000.00 Partners share profit in the ratio 5:3:2

Value of fixed assets Rs. 8,00,000 and motor cars Rs. 14,00,000 Find out the share of partners in the firm for wealth tax purpose.

Advice Mr. John, an assessee, in respect of the following for wealth tax purpose. A property is let out in two parts, one residential house and the other for office purpose. Land was purchased four years ago which is vacant. The plot is to be used for construction of a factory and work is awaiting approval from local authorities.

(4 x 2=8)

Section D VII. Answer any two questions. Each question carries a weight of 4 Mr. Basu has built a house on a plot of land in Bombay. The particulars of the property are as follows. Aggregate area Specified area (60% of 10000) Built up area Un built area Ground floor let out First floor let out to Mr.A Second floor let out to Mr.B Muncipal taxes 10000sq.ft. 6000sq.ft. 3400sq.ft. 6600sq.ft. Rs.6000 per month Rs. 4000 per month Rs. 4000 per month Rs.25000per annum.

Determine the value of the property for wealth tax purpose.

Mr. Vinayak has the following assets and liabilities on the valuation date being 3103-2011. Rs.( in

lakh) Residential house A farm house- 15km away from local limits A guest house Cars for personal use Cars for hire Jewellery Aircrafts for hire Urban land( construction not permitted by law) Cash in hand Shops given on rent Gold deposit bonds 40.0 20.0 20.0 10.0 12.0 12.0 28.0 300.0 20.0 1.5 80.0

Loan taken to purchase aircrafts Loan taken for constructing shops Loan taken for urban land 12.0

100.0

2.0

Compute the net wealth and wealth tax liability of Mr. Vinayak.

Mr. Ramachandran, a citizen of India but Not Ordinarily Resident, returned to India on 31-12-2010( after residing in a foreign country for twenty years) to settle in Kochi. He gives the following details. He withdrew from his NRE( Non- Resident External) Account with SBI at Kochi and purchased the following assets up to 31-03-2011. (i) A shop for his own business Rs. 20 lakh (ii) A car Rs. 2 lakhs (iii) Units of UTI Rs. 1 lakh He brought with him the following assets from the foreign country. (i)Household goods Rs. 4 lakh (ii)Jewellery Rs. 6 lakh (iii)Cash in hand Rs. 8 lakh (c ) He owns a house in Toronto valued at Rs 40 lakh (d) He purchased a house in Kochi in June 2009 for Rs 50 lakh for his

accommodation (e) His wife bought jewellery worth Rs 4 lakh and foreign currency Rs 1 lakh. She acquired these assets as gifts from her husband. Compute the net wealth of Mr. Ramachandran, giving Tax Act (2x4=8) proper explanations as per the provisions of the wealth

XI MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for Model-I, Model-II (Vocational) and Model-III) Subject code: (2009 Admission onwards) Time: Three Hours Maximum Weightage: 25 PROGRAMMING WITH VISUAL BASIC 6.0 Answers may be written either in English or in Malayalam. SECTION A This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions. I. Choose the correct answer from the choices given: The Short cut Key of Menu Editor. Ctrl+L b. Ctrl+P. C. Ctrl+E. D. None of these. The control that allows performing a task at regular intervals called..

File.

b.Timer.

c. Tables.

D. Fields.

Visual Basic is ..driven program. Menu. b.Graphic.

c.Event.

d.Command.

..are used to store values in an application. Table. b.Data c.Variable d.Module. II. Fill in the blanks .. is a set of commands for performing a function. Properties describe the characteristics of an . Control. IDE stands for .. .. Contains commands for aligning the control on the form. III. State whether the following statement are True or False STR function takes a numeric value with a data type. Label box is used for inputting the value in SDI forms. The Timer control is one of the few controls always hidden at run time. Option buttons also Known as Radio Button. IV. Match the following. Data Type -Event. Login Form - ABS (). Math Function - Byte. Properties -Right Click. -Background. -Password. (4X1=4 wt.)

SECTION B V. Answer any five questions. Each question carries a weight of 1 What is Module ? Explain OLE What is control Array? What is its utility? Explain Event driven Program. Explain MDI form. What is Command Button? What is MsgBox? What is Constant? (5X1=5wt.) SECTION C VI. Answer any four questions. Each question carries a weight of 2

Explain Global Variables & Local Variables. Explain If.ThenElse Statement.? Explain IDE. Explain Sub procedure & Functions. Explain intrinsic control. Explain Different Types of Operators in VB. (4X2=8wt.)

SECTION D Answer any two questions. Each question carries a weight of 4 Explain Data Types available in VB. What is their use? Explain Math Function, String Function, Date & Time Function What are the Different Types of Active X Control? ( 2 X 4 = 8 w t . )

XII MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for all B.Com degree Programme) (2009 Admission onwards) Time: Three Hours Maximum Weightage: 25 Answers may be written either in English or in Malayalam. TOURISM ENVIRONMENTAND ECOLOGY SECTION A This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions. 1. Choose the correct answer from the choices given: 1. Bandhipur National Park is situated in the following state (a) Andhra pradesh (b) Karnataka (c) Tamil Nadu (d) Kerala. 2. The resident (fauna) of a mangrove show the ability of (a) Survival (b) collective growth (c) Salt tolerance (d) hunting in group 3. Scuber Dwing is associated with (a) Farm tourism (b) ecosystem (c) Adventure (d) green 4. Which of the following is note type of carrying capacity (a) Physical (b) Heritage Related (c) Legal (d) Local

II. Name the Following 5. An external force, substance or condition that affects organism. 6. The sum of factors present in an area. 7. A uniform interbreeding populations spread over time and space. 8. The sum of the adaptation of the organism to the climate. II. Fill in the blanks 9.__________ is a population of individuals if species, which are genetically different 10.__________ is a group of population of different species in an area 11.__________ is information natality and mortality in different ages and sexes 12.__________ is the proportion of individuals in each age group
III. State whether the following statements are True or False 13. Ecology has been contributing very much to socio- economic political and other similar policies of the world 14. A fraction that is about 1/50 millionth of the total solar radiation reaches the

earths atmosphere 15. Ecotourism focus on natural, cultural and man made attraction 16. The process of E I A was introduced in the year 1975

(4x1=4wt.)
SECTION B Answer any five questions. Each question carries a weight of 1 17. What is resilience? 18. Define Ecology. 19. Comment on ecological food print. 20. What is Biomes? 21. What is sustainable tourism development? 22. Give any two principles of sustainability. 23. Give any two principles of ecotourism? 24. What is Tourism Geography?

(5x1=5wt.)
SECTION C Answer any four questions. Each question carries a weight of 2 25. Explain environmental reporting and its importance? 26. Explain E I A? 27. Comment on Environmental guidelines and Auditing? 28. What are the different types of carrying capacity? 29. What are the components of an ecosystem? What role cans human play in changing the environment? 30. Discuss the impacts of tourism an environment and suggest measures to reduce adverse impacts?

(4x2=8wt.)
Section D V. Answer any two questions. Each question carries a weight of 4 31. Examine the role of Legislation in promoting sustainable tourism? 32. Discuss E M S. 33. Explain the concept Ecotourism and its features. (2x4=8wt.)

XIII MAHATMA GANDHI UNIVERSITY, KOTTAYAM Model Question Paper SIXTH SEMESTER B.COM DEGREE PROGRAMME EXAMINATION (Common for all B.Com Degree Programmes) (2009 Admission onwards) Time: Three Hours Weightage: 25 Answers may be written either in English or in Malayalam. Maximum

CONSUMER BEHAVIOUR
SECTION A This section consists of four bunches of four questions each. Each bunch carries a weight of 1. Answer all questions.

Choose the correct answer from the choices given: Which of the following is psychological factor affecting consumer behaviour? Influence (b)Reference group (c)Perception (d) Occupation The person of the family who senses the need for purchase is known as Initiator (b) User (c)Decider (d) Analyst Howard Sheth model of buyers behavior is associated with Learning (b) Sociological (c)Economic (d) Motivational 4 Consumer behavior is Micro (b) Macro (c ) Personal (d)Consumption

Fill in the blanks 5.Post Purchase behavior refers to the behavior of a consumer ______purchase and use of the product. 6 Customers take advice from ________groups. 7 Consumer behaviour provides a basis for identifying and understanding_______ 8 Consumerism is a social force to protect__________ State whether the following are true or false:9 Consumer behaviour covers the study of the activities of the intermediate users. 10 The NICOSIA model groups the elements into four basic fields. 11 Eogenous variables are not integral to the decision making process 12 An advertising appeal is the device by which specific consumer response is solicited in the advertisement. Match the following:13 Post purchase anxiety Trend setters 14 Opinion leaders Social heritage 15 Diffusion Cognitive dissonance Culture Perception Innovation (4x1=4) Section B Answer any five questions in one or two sentences each. Each question carries a weight of 1. 17 Define Consumerism? 18 What do you understand by diffusion of innovation? 19 What is attitude change? 20 What is group dynamics? 21 Mention different types of reference groups? 22 What is social class mobility? 23 What are consumer models? 24 What is customer dissatisfaction? (5x1=5) Section C

Answer any four questions. Answers not to exceed one page each. Each question carries a weight of 2 25 Explain briefly the models of consumer decision process?

26 27

What are the characteristics of consumer attitudes? What are the difficulties and challenges in predicting consumer behaviour?

28 What is the relationship between family, family life cycle and consumer behavior? 29 30 Explain cross cultural consumer behaviour? How can we manage dissonance? (4x2=8) Section D
Answer any two questions. Each question carries a weight of 4

31 32

Explain briefly the consumer protection act in Indian Context? What is learning? What are the components of learning?

33 What is consumer loyalty? Explain the different types of loyalty programme?

(2x4=8)

Model Questions for Practical Examination

Database Management System for Business (Sixth Semester) under the computer applications optional stream. (Common for model-I, Model-II and Model-III)
Create 2 Tables. Table name - Student Details Fields: a) Register No b) Name c) DOB d) Phone No Insert the details of 10 students. Table name Internal Mark a) Register No b) Mark 1 c) Mark 2 c) Mark 3. Insert the details of the above 10 students. Create a Query in Design view displaying the following information of the Students: Register No b) Name c) Mark 1 d) Mark 2 e) Mark 3. Create 2 Tables. Table name - Books Fields: a) ISBN b) Book Name c) Author d) Publisher e) Price. Insert the details of 10 Books. II) Table name Publisher Fields: a) Publisher name b) Street c) City c) Pin code. Insert the details of 10 Publishers Create a Query using Wizard, displaying the following information: ISBN b) Book name c) Publisher d) Price Create a Table named Home Appliances, with the following fields: Products b) Date of Sale c) Sales d) Profit Insert data in 10 rows showing sales of Fan, TV and Computer. Create a Summary Query displaying Sum of Product wise sale Sum of Product wise Profit Average of Product wise sale Create a Table named Sales, with the following fields: Product b) Unit price c) Quantity Insert the sales details of 5 products. Then create a Calculated query to display Total Sales, along with Product, Unit price and Quantity. Create a Table named Mark sheet, with the following fields: a) Name b) Mark 1 c) Mark 2 c) Mark 3. Create a Calculated Query displaying, Name, Mark1, Mark2, Mark3 and Total mark.

Create a Table named Products, with the following fields: Product ID b) Product c) Price Insert the details of 5 products. Then create an Update Query to increase the price of all products by 20%. Create a Table named Products1, with the following fields: Product ID b) Product c) Price Insert the details of 6 products. Then create an Update Query to increase the price of all products by Rs. 10 Create a Table named Cosmetics, with the following fields: Product ID b) Product c) Supplier d) Price Insert the details of 5 products including Shampoo. Using Delete Query, delete the product Shampoo from the Table. Create a Table named Cosmetics, with the following fields: Product ID b) Product c) Supplier d) Price Insert the details of 8 products. Then create a Form using Wizard and insert the details of 6 products to the Cosmetics table. Create a Table named Products, with the following fields: Product ID b) Product c) Price Insert the details of 6 products. Then insert a Form in Design view and insert the details of another 5 products to the Table. Create a Table named Students, with the following fields: Reg No b) Name c) District d) Phone No Enter the details of 10 students. Create a Form in Datasheet view with all fields. For the field District, create a Combo Box. Create a Table named Sales, with the following fields: Product Id b) Product c) Unit price d) Quantity e) Total sales Insert the details of 5 products. Create a Form in Design view having all fields. The field Totals Sales should be created as a Calculated Control. Create a new Database in the name STUDENTS. Create a Table named Student Details, in Datasheet view. It should contain the fields: a) Register No b) Name c) DOB d) Phone No Insert the details of 10 students. Set Register number as Primary key.

Create a second table named Internal Marks, in Design view. It should contain the fields: a) Register No b) Mark 1 c) Mark 2 c) Mark 3. Insert the details of the above 10 students. Then create Relationship between 2 Tables.

Create a new Database in the name BOOKSTORE. Create a Table named Books, in Design view. It should contain the fields: a) ISBN b) Book Name c) Author d) Publisher e) Price. Insert the details of 10 Books. Set ISBN as Primary key. Create a second table named Publisher, in Datasheet view. It should contain the fields: a) Publisher name b) Street c) City c) Pin code. Insert the details of 10 publishers. Then create Relationship between 2 Tables.

Create a new Database in the name PRODUCTION. Create a Table named Raw material, in Design view. It should contain the fields: a) Material No b) Material Name c) Price d) Supplier Insert the details of 10 Raw materials. Set Material number as Primary key. Create a second Table named Supplier, in Datasheet view. It should contain the fields: a) Supplier b) Place c) Pin c) Phone. Insert the details of 10 suppliers. Then create Relationship between 2 Tables.
MAHATMA GANDHI UNIVERSITY, KOTTAYAM CBCSS B.COM DEGREE PROGRAMME GUIDELINES FOR PRACTICAL EXAMINATION Guidelines for the conduct of practical examinations for optional course

Database

Management System for Business (Sixth Semester) under the

computer applications optional stream. (Common for model-I, Model-II and Model-III) General Instructions The time allotted to each student is 2 hours.

The practical examination should be conducted by external examiners appointed by the University with the help of an internal examiner from the college where the examination is conducted. Only ONE question should be given to each student for practical. The weightage for the question is 3. As many question papers as the number of students in a college may be prepared by the external examiners. The students should be allowed to take question papers at random. If a student would like to change the question paper, he may be permitted to do so twice. For each change, 10% of the AGP scored by the student may be deducted from AGP, and Grade may be calculated based on net AGP. No student should be allowed to change questions more than two times. The procedure for solving the problem/preparing the output may be written on university answer book. The grade may be awarded on the basis of evaluating both the procedure written on paper and the practical done on computer. The mark list may be handed over by the external examiner to the Chairman, The valued answer scripts may be kept in safe custody of the Head of the Department of Commerce of the college where the practical examination is conducted. The HOD should not dispose the scripts before the completion of 3 years from the date of practical examination. A practical record book, with a minimum of 10 practical should be maintained by each student and should be signed by the concerned teacher and counter signed by the Head of the Department. The weightage for the practical record will be 1.Grade may be awarded to the students by the external examiner considering the number of practical done, punctuality neatness etc.

Illustration-1 Grade Database Practical Record A B GP 4 3 Weightage 3 1 WGP 12 3

Total AGP = 15 = 4 3.75

4 Grade = A

15

Illustration-II Assuming that the above student changes his question paper once, his grade will be 3.75 Minus 10% 3.75x90 100 Grade=B Illustration_III Assuming that the above student changed the question paper twice, his grade will be 3.75 Minus 20% 3.75x 80 100 Grade=B T.Varghese Panicker, Chairman, Board of Studies (UG) in Commerce, Head of the Department of Commerce, St.Thomas College, Kozhencherry. =3.0 =3.375

Kozhencherry 05/01/2012