Human Resource Management
September 2022 Examination
Q1. The VP - HR of ‘Fixtech Solutions Ltd’ has decided to introduce new types of training
in this IT Company. As their HR Manager, suggest different types of training that can be introduced for various category of employees. Give some examples in the given
context. (10Marks)
Ans 1.
Introduction:
Training
programs can be created for staff members to help meet this need because once
employee performance evaluations for an organisation indicate the requirements
for advancement on a specific subject or skill. As a result, training can focus
on a particular issue and work to find a solution. Employees who are assuming
more responsibility and moving up in the organisation can benefit from training
programs as well. They will be able to acquire the skills needed to perform
well in their new roles thanks to these programs. Employees will feel more
deeply involved in by the company if training programs are implemented at work.
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Q2. 24*7 is a popular grocery
chain store in Delhi. As their HR consultant, you need to organize a Management Development Program for the
Senior Management. Discuss some off-the-job Management Development Programs
for them. (10 Marks)
Ans 2.
Introduction:
Programs
for employee growth and development offer the ideal chance to broaden the body
of expertise within the company. Assisting the team members to understand and
advance their abilities will enable them to work more productively. This is
what staff training revolves around. In order to maximize employee enthusiasm,
boost efficiency, and enhance the calibre of work, numerous business owners
make investments in employee training. In addition to performing more
effectively at work, qualified and trained workers are much more likely to
Q3. You have been appointed
as the
Compensation Manager
of an Interior Design company, which needs to revamp its compensation strategy. Keeping
in mind the above
scenario, answer
the
following:
A. Explain to the HR Department the features of an effective compensation program for this
organisation. (5 Marks)
Ans 3A.
Introduction:
The entire
amount of cash and non-monetary benefits you provide a worker in return for the
job they perform for your company is known as compensation. It's often one of
the highest costs for companies that employ people. Remuneration goes beyond a
worker's usual paycheck. It also contains a wide variety of additional pay and
perks. An employee's subsistence and survival depend on their remuneration,
which also includes a motivating
b. Design a compensation
structure for an Interior Design
Head
in your organisation. (5 Marks)
Ans 3B.
Introduction:
The payment made to an employee
in return for their skills or unique contributions to your company is known as
compensation. Contributions
might include their time, expertise, capabilities, and dedication to your
business or a project. Briefly said, remuneration is the sum of money that a
person receives as a pay or wage from their company. One of the most
Essentials of
Financial Accounting
September 2022 Examination
Q1. XYZ Enterprise purchased a Machine for Rs 100000
on 1st April, 2010 and spent Rs 15000 on its freight and Rs 7000 on
installation. The estimated useful life of Machine is 10 years and the scrap
value is Rs 12000. The Enterprise closes the account on 31st March every year.
a) Calculate the depreciation using the straight-line
method.
b) Discuss & prepare accounts for 3 years
c) After 20 Years the Machine is sold for Rs 10000.
State whether is a gain or loss. If the Machine is sold for Rs 15000 will there
be a gain or loss & interpret it. (10
Marks)
Ans 1.
Introduction:
Depreciation is the process of accounting for the regular
damage occurring to the fixed properties because of their use in the normal
course of the organization.
Depreciation can be defined as the continual decline
in the property's quality, quantity, and worth. Billing depreciation in the
books of accounts reflects-
a. The actual profit or loss
incurred from company operations.
b. The fixed possessions' value
declines depending on the balance sheet.
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Q2. ABC company is operating in Bangalore. Trial
Balance still does not agree.
Following errors are made by an Accountant. Identify
the type of error and give steps to rectify it and pass Journal entries
a) Rent paid Rs 10000 was not recorded
b) Salary paid Rs 7800 was recorded as Rs 7500
c) Wages payable Rs 15000 in last year not recorded in
Books of Accounts.
d) Commission paid Rs 5000 by cheque was recorded as
commission received in cash
Ans 2.
Introduction:
Accounting errors
are the mistakes that may occur in the accounting documents while passing the
accounting entrances. Such errors might be unintentional and are not planned to
trick any person. Nevertheless, the accounting records have to be removed to
make the statements error-free.
The appropriate
accounting records are needed to mirror the appropriate standing of a company.
However, other factors for maintaining the proper accounting documents, like
Q3a. If Moon Ltd has assets worth Rs 100000 and
Liabilities Rs 100000. Moon Ltd sold goods worth Rs 50000 to Sun Ltd on credit.
Moon Ltd withdrawn cash Rs 10000 for personal use. Discuss the procedure and
frame the accounting equation for above transaction and find out effect on
Business and interprete it (5 Marks)
Ans 3a.
Introduction:
The accounting process helps maintain the books of
accounts of service. The accounting process helps and analyze the financial
results of business operations.
The accounting transactions recorded in the books of
accounts affect either of the five accounts, an income ledger, a cost ledger, a
possession ledger, liability, or the share capital
Q3b. If Moon Ltd has assets worth Rs 50000 and
Liabilities Rs 50000. Moon Ltd paid salaries Rs 10000. Moon Ltd sold furniture
for Rs 10000. Discuss the procedure and frame the accounting equation for above
transaction and find out effect on Business and Interprete it. (5 Marks)
Ans 3b.
Introduction:
Proper accounting helps in
running a service successfully. It tracks the expenditures and revenues, makes
sure that information required for all required legal conformities is
available, and gives the crucial business data and information to the
capitalists, board of supervisors,
Digital Marketing
September 2022 Examination
Q1. Check out the top five health care &
wellness influencers in the digital world. Examine their social media pages and
list out common characteristics and activities that have made them successful (10
Marks)
Ans 1.
Introduction
The internet services included demanding resources and aspects to
handle the services required and formulated the changes on the market. The
services factors and international service entrepreneurs utilized the internet
and social media services to review the market demand and promote the web
services of 2.0 based on simple market values and dynamic service adjustments.
The services demand and development of company opportunities are needed to
measure the individual demand from market values. Business fosters and services
relationship determines the adjustments and creative style of services through
assessing the
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Q2. Critically examine the statement that 'a
digital marketing strategy is an approach that will support marketing and
business objectives through the application of digital technology platforms.
Does that have a larger purpose? Substantiate with examples. (10
Marks)
Ans 2.
Introduction
The company's objectives are to take care of business evaluation and
develop a competitive edge by focusing on foreign and international markets.
Globalization is defined as accessible services in residential and foreign
countries that have benefited the managers and workers through enhanced pay
prices and awards in reasonable adjustments. The services and marketing demand
are defined as market review and various elements of a successful service such
as chance, threats, toughness, and weakness by examined environment evaluation.
This study will discuss the initialized service values of business advertising
in digital advertising
Q 3a. Suppose digital marketing is as
effective as it is made out to be. Why are online giants like Amazon and
Flipkart using traditional media such as newspapers and TV to increase their
sales? Why do they not depend totally on online marketing? (5
Marks)
Ans 3a.
Introduction
The newspaper and online advertisement of the company play a
substantial duty in managing the services demand and creating a competitive
market setting. The services element is added on rational analysis and
developed the modifications based upon the reason for favoring the
Q 3b. With companies tracking every bit of
data of customers, would privacy concerns force companies to back down, or does
the future mean that people lose all their rights of privacy? How do we address
the above concerns (5 Marks?)
Ans 3b.
Introduction
Data and business personal privacy are connected and acquire the
services because of consumers and business segmentation. The services values
and company integrity is to take care of customers, initialize the services
demand with established civil liberties services,
Corporate
Accounting
September 2022 Examination
Q1. Analyze any bank’s annual report for the
year 2020-21 outlining its financial statements, performance over the past
years, non-performing assets, relevant schedules to accounts. (10 Marks)
Ans 1.
Introduction:
A company's annual
report supplies details about the economic efficiency of business over the
period covered by the report. It is the information readily available in the
general public domain regarding the company and dramatically impacts the
investment choice of the financiers.
The major components
of an annual report are:
·
Letter from the
chairman
·
Financial recap
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Q2. A government owned entity plans to divest
15% of its stake in the open market via IPO. Prior to the launch of the IPO it
is essential to value the company’s share real worth. Elaborate the different
methods used for valuation of shares. (10 Marks)
Ans 2.
Introduction:
The process of share
valuation describes establishing a service's value by establishing its shares'
value. For example, the CEO of a company preparing to take control of a
different company will be interested in knowing the rate at which they have to
acquire the shares. If the target company is a provided company and trades on a
stock exchange, the shares can be purchased at their market value; however, it
will not be possible when it comes to a minimal personal company. Thus, it
becomes necessary to evaluate the net worth of the target
Q3. Kirti Enterprises provides the following
information:
Capital employed ₹15 Lakhs; Rate of interest is
10%.
Profits after tax:
Year 1: ₹35000
Year 2: ₹25000
Year 3: ₹150000
Year 4: ₹520000
Compute the value of goodwill on using the
method of capitalization of profits:
a. capitalization of average profits (5 Marks)
Ans 3a.
Introduction:
The firm's Goodwill is
affected by the assumption of the business's future revenues over the regular
profits. A recently established firm does not have a good name or enjoy the
exact count amongst its customers compared to a well-established firm. A
company long out there have even more company connections than a new firm. For
these reasons, the customers
b) capitalization
of super profits (5 Marks)
Ans
3b.
Introduction:
Goodwill is an
intangible possession that stands for the track record of service. Maybe
acquired externally or generated in-house. On the surface, acquired goodwill is
taped in the books of accounts. Therefore, when cash or cash's OK worth is
spent for acquiring goodwill, it is taped at the
Operations Research
September 2022 Examination
Q1. XYZ Ltd is one of the leading manufacturing toys company
and
from last five years company is facing couple of issues such as lack of technical knowledge in regards to the technological advancements, significant competitors. The situation was challenging and it required technical expertise. As you are
appointed as operations research consultant and
advice company to use
operations research
tools. (10 Marks)
Ans 1.
Introduction:
Organizational
management can benefit from the analytical problem-solving and decision-making
process known as operations research. In operations research, issues are
deconstructed into their simplest forms before being mathematically analyzed
and then resolved in a set of steps. Operations research is significant since
it develops workable answers to challenging business problems. Data is used to
generate information that can be used as knowledge and insight to enhance
outcomes and inform future company decisions.
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Q2. Operations research is not only applicable to manufacturing sector but other sectors
as well. Discuss at least five applications
of operations research in various
industries. (10
Marks)
Ans 2.
Introduction:
Operational
research tools are an analytic technique of conflict resolution and
decision-making that is beneficial in organisational management. In operations
research, issues are deconstructed into their simplest forms before being
mathematically analyzed and then resolved in a sequential manner. Since this
systems made up of humans, machines, and processes may not possess
comprehensive information, the main goal of O.R. is to establish a reasonable
justification for decision-making in the absence of total knowledge. It is a
method for making decisions and solving problems. It is regarded as a
collection of rational, scientific
Q3. Following table shows the various
activities of a construction project along with their duration:
|
Activity |
1-2 |
1-3 |
2-3 |
2-4 |
3-4 |
4-5 |
|
Duration |
25 |
22 |
20 |
15 |
10 |
5 |
a.
Draw the network
diagram for the project.
(5 Marks)
b. Find
the
critical path. (5 Marks)
Kindly
note:
Students can draw network diagram in
MS Word by following simple
steps.
1) Go
to Insert option
2) Select Shapes
3) Use Circle,
Arrow and draw
a diagram
Ans 3.
Introduction:
A network
diagram is a picture that shows how a laptop or communication system network is
organized. It demonstrates the routers, devices, hubs, firewalls, and other
network building blocks as well as how they communicate directly. It is a
diagram or schematic of your current network that shows the nodes and their
relationships. The interactions between your elements and devices can be mapped
out using network diagrams, which can also be used to show different network
topologies. A project's network diagram will be very helpful for determining
the overall duration of the project because it illustrates how operations are
Employability Skills
- II Tally
September 2022 Examination
Q1. Please Create a Company in
Tally Using Following Mentioned Details: -
(10 Marks)
Company Name: - PPC Foundation.
Primary Mailing Details.
Mailing Name: - PPC Foundation.
Address: - Linking Road, Andheri
(East), Mumbai.
Country: - India
State: - Maharashtra.
Pin Code: - 400 099. Contact Details.
Phone No.: - 022-224477
Mobile
No.: - 99000 00011
Fax No.:
-
E-mail: - ppc@gmail.com
Website:-
Books & Financial Year Details. Financial Year Begins
from: - 1-4-2021
Books Beginning from: - 1-4-2021
Security Control.
Use Security Control:
- No
Base Currency
Information.
Base Currency symbol: - Rs.
Formal Name: - INR
Suffix Symbol to Amount: - No
Add
Space between
Amt & Symbol: - Yes
Show Amount in Millions: - No. Number
of Decimal Places: - 2
Word
Representing amount after Decimal: - Paise
Number of Decimal
Places for
Amt in Words: - 2
Ans
1.
Introduction
Understanding how to create a company in Tally ERP 9
is the first and most important step to take when beginning accounting with
Tally. You can create many corporations in Tally if you run multiple
businesses. Software for ERP 9 at a single price
ERP 9 has evolved beyond the idea of being
restricted to accounting software to manage statutory compliance through the
updating of statutory files that are accessible on the Tally solution website.
Today, Tally may be used remotely, and Tally.net services like payroll
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Q2. Please find out following Numbers/Ratios from provided tally backup for the Financial Year2020-21
& 2021-22. (10
Marks)
https://adhocfilesngasce.s3.ap-south-1.amazonaws.com/academics/1655969441UasLe.zip
|
Particulars |
FY
2020-21 |
FY
2021-22 |
|
Working Capital |
? |
4,71,602.87 |
|
Cash-in-Hand |
? |
? |
|
Bank
Accounts |
1,64,940.00 |
? |
|
Sundry Debtors |
? |
2,42,000.00 |
|
Sundry Creditors |
1,18,630.00 |
|
|
Sales
Accounts |
? |
26,76,000.00 |
|
Purchase Accounts |
14,81,290.00 |
|
|
Stock-in-Hand |
? |
2,37,200.49 |
|
Net
Profit |
? |
? |
|
Working. Capital Turnover |
5.79 |
? |
|
Inventory Turnover |
? |
11.28 |
|
Current Ratio |
? |
? |
|
Quick Ratio |
2.71
: 1 |
? |
|
Debt/Equity Ratio |
? |
0.00
: 1 |
|
Gross
Profit % |
44.20
% |
? |
|
Net
Profit % |
? |
3.28
% |
|
Average monthly Sales |
|
|
|
|
|
|
|
Comparison
with Previous Year |
|
% |
|
Sales |
Increase/Decrease |
|
|
Purchase |
Increase/Decrease |
|
|
Net
Profit |
Increase/Decrease |
|
Ans
2.
Introduction
While Tally and other accounting software can
generate accounting reports and financial ratios, accounting professionals must
understand the relationship between accounts for efficient analysis. The
balance sheet and income statement, which are the main financial reports,
contain formulas. For instance, for the debit to equal the credit side of a
report, assets are equal to equity plus liabilities. The double-entry brings
equality, where each transaction must have a debit entry and credit entry. As
such, the accountants and bookkeepers should understand each ledger
Q3.
Ledger Creation
and
Accounting Entries in
Tally.
a.
Create Following Ledger
accounts
in tally in Zen Foundation:- (5
Marks)
REFER BELOW
|
Account Name |
Type (under) |
|
Capital A/C |
Capital Account |
|
Bank
A/C |
Bank
Account |
|
Rent Expenses
A/C |
Expenses (Indirect) |
|
Commission Received
A/C |
Income
(Indirect) |
|
Commission Receivable A/C |
Current asset. |
Ans
3a.
Introduction
A journal is a notepad used to log transactions
chronologically. What the total purchases, total sales, debtors, creditors,
revenues, and expenses are on a specific date may not be known as the journal.
And in a different book known as the ledger, the diary entries are categorised
according to their type to provide information on the aforementioned.
A record of changes made to a specific asset,
liability, expense, loss, gain, or capital during the
Q3b. Pass
the
Following Entries in Zen Foundation. (5
Marks)
1.
Capital Introduced
in organization
in Bank Rs. 1,20,000/- & in Cash Rs.
30,000/- on 1st April 2020.
2.
Rent Paid Rs. 10,000/- by Cheque on 2nd June 2020.
3.
Commission receivable dues Rs.
6,000/-on 1st July 2020.
4.
Commission received in bank Rs. 4,000/- on 31st July 2020.
5.
Cash withdrawn from Bank Rs. 10,000/- on 2nd August
2020.
Ans
3b.
Introduction
A book of original entries is a subsidiary book or a
day book. Records of such transactions are kept in subsidiary books. A company
keeps six different types of subsidiary books. They are the Cash book, the
Purchase book, the Purchase Return book, the Sales book, the Sales return book,
Cost Accounting
September 2022 Examination
Q1. You are required to prepare the
Stock Ledger
using
“Weighed Average” method of valuing the issues from the following details
of stores receipts and
issues
of material in a
manufacturing unit:
|
Nov. 1 |
Opening
Stock 2,000 units @ Rs.
5 each |
|
Nov. 3 |
Issued 1,500 units to Production. |
|
Nov. 4 |
Received 4,500 units @ Rs. 6.00 each. |
|
Nov. 8 |
Issued 1,600 units to Production |
|
Nov. 9 |
Returned
to stores 100 units
by
Production Department
(from the issues of November 3) |
|
Nov. 16 |
Received 2,400 units @ Rs. 6.50 each. |
|
Nov. 19 |
Returned
to the supplier 200 unit out of the quantity received
on November, 4 |
|
Nov. 20 |
Received 1,000 units @ Rs. 7.00 each. |
|
Nov. 24 |
Issued to Production
2,100 units. |
|
Nov. 27 |
Received 1,200 units @ Rs. 7.50
each |
|
Nov. 29 |
Issued to Production
2,800 units (use rates
upto two decimal places). |
(10 Marks)
Ans
1.
Introduction
A Stock Ledger Report is a thorough document that
tracks stock transactions for a business. The Stock Ledger records all internal
and external transactions pertaining to manufacturing, buying, selling, and
stock transfers, which are then reflected in the Stock Ledger Report. Along
with the stock item and associated warehouse information, it represents the
quantity and value of stock that was issued, received, or transferred.
When the Perpetual Inventory system is activated, it
can be consulted because this report shows the history of all your stock
transactions. It gives a more detailed account of the stock
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Q2.
On 1st April 2021 Y Ltd. undertook a contract for Rs. 10,00,000. On 31st March 2022
when the accounts were closed,
the following details
about the contract
were gathered:
CHECK BELOW
|
Materials purchased
Wages paid |
2,00,000 |
|
General expenses |
90,000 |
|
Plant
purchased |
20,000 |
|
Materials in hand 31.3.2022 |
1,00,000 |
|
Wages accrued
31.3.2022 |
10,000 |
|
Work certified |
4,00, 000 |
|
Cash
received |
3,00,000 |
|
Work
uncertified |
30,000 |
|
Depreciation of plant |
10,000 |
The contract contained an escalation
clause which read as “In the event of increase(s)
of prices of materials and rates of wages by more than 5% the contract price would be increased
accordingly by 25% of the rise of the cost of materials and wages beyond 5% in each case”. It was found that since
the date of signing the agreement, the prices of
materials and wage rates increased by 25%. The value of the work certified does not consider the effect of the
above clause.
Prepare the contact
account. (10 Marks);
Ans
2.
Introduction
Escalation provisions, which permit the agreed-upon
price to be raised in the case of a future increase in the cost of commodities
or labour, are typically included in long-term contracts. The contractor will
be given this assurance that the contract price will be suitably enhanced in
the following circumstances:
(i)When it is expected that, at some point in the
future, the market price of the materials used for the contract work will
increase.
(ii)When the amount of materials used for the
contract is anticipated to be greater than the
Q 3a. Joe Corporation
produces four products in
a manufacturing process. The Company produced 20,000 units of A, 40,000
units of B, 30,000 units of C and 50,000 units of D. The costs before split
off point for the four products were Rs. 2,80,000.
Using the average unit cost method
(a)
calculate the unit cost, and
(b) how, the joint
cost would be apportioned amount the products. (5 Marks)
Ans
3a.
Introduction
Method of Average Unit Cost The average unit cost,
which is determined by dividing the entire joint cost by the total number of
units produced for all the goods, is used in this technique to allocate the
joint cost. The average unit cost is the same for each product. The term "joint products"
refers to goods produced simultaneously by the same industrial process. They
will have undifferentiated shared expenses to produce and cannot be generated
independently. Sum
Q3b.
Calculate equivalent production from the following details:
Opening
stock of work- in-progress 8,000 units 40% complete.
Units
completed: 64,000
Units
put into process: 60,000
Closing
stock of work- in-progress 4,000 units, 60% complete. (5 Marks)
Ans
3b.
Introduction
A cost accounting concept called equivalent units is
applied in process costing to calculate costs. It is irrelevant from an
operational standpoint and is only useful for process costing as far as cost
derivation goes.
In cost accounting, equivalent units are the units
that are being produced times the proportion of those that are finished (100%)
or still being worked on. Everything is covered there.
Organizational
Behavior
September
2022 Examination
Q 1. Rohit the HR of Skyline
Consultancy. He is studying how Groups can be classified as formal and informal
and further into various sub-groups. As a part of report making Rohit needs to
put together examples of each sub-group with examples. Help Rohit complete this
report through your valuable suggestions.
(10 Marks)
Ans 1.
Introduction:
A group is
made up of several people whose interactions with one another cause one
person's experience to have an effect on the others. In other sayings, a group
is made up of two or more individual people who communicate and rely heavily on
one another while working toward a common goal. Although there are numerous ways
to categorise groups, formal and informal groups are the most common. Formal
groups are purposefully created by businesses or governments to fulfil specific
objectives, while informal groups form
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Q2. Cynthia studies Sociology and
what hampers effective teams functioning well. Frame the common barriers of
such effective teams which do not allow team building with examples seen in
your organisations. (10 Marks)
Ans 2.
Introduction:
The act of
cooperating with others to accomplish a task in a group. Because it is
frequently necessary for coworkers to work well with each other, giving it
their all in any situation, teamwork is frequently a vital component of a
business. A company that struggles to nurture effective teamwork will have a
difficult time providing for its customers or clients. A strong team enhances
the establishment's transparency, accountability, cooperation, and
communication in the organization. Management must locate and fix issues that
prevent employees from cooperating effectively if it wants the company to
prosper and expand.
Q3. Priya – CEO of Goodwill Pvt.
Limited was interested in Adam Grant’s
theory Are you a giver or a taker? In every workplace, there are three basic
kinds of people: givers, takers and matchers. Organizational psychologist Adam
Grant breaks down these personalities and offers simple strategies to promote a
culture of generosity and keep self-serving employees from taking more than
their share
a. Explain the Adam Grant’s theory
giving examples in context where each could be useful.
Students will analyse Adam Grant’s
theory using this answer. (5 Marks)
Ans 3a.
Introduction:
Takers,
Matchers, and Givers are the three categories Adam Grant uses to describe the
typical workplace. Takers are those egotistical people who always have a sharky
angle and consistently put their own interests ahead of those of others.
Matchers have an impartial and accurate perspective of the world. On the other
hand, those who give do so without expecting
b. Also, explain how can one Use
Adam Grant’s theory in organization’s like a hospital or any industry you are working in with
examples. (5 Marks)
Ans 3b.
Introduction:
Adam
Grant's extensive research has illuminated key successful factors in his
theory. Givers and takers represent the two extremes of human nature's tendency
to reciprocate. Takers prioritize their own needs over those of others because
they are self-centered. They aim to get the most out of their interactions
while making the least amount of contribution possible.
Organization Behaviour
& HRM
September 2022
Examination
Q1. ‘Zena Premium
Packers’ is a movers and packers company in India. You have been hired as their
HR Manager for improving their Performance Management process.
Discuss the 3 phases of the Performance Management process in the organisation. (10 Marks)
Ans 1.
Introduction:
Zena Premium Packers is an company in India that specializes in movers and packing. As a HR Manager, it is your responsibility to collect and share feedback with your employees. Employees will benefit from a good performance feedback. It can help them improve their abilities and make them more satisfied. An HR Manager typically provides feedback during annual meetings.
We are aware that the work of HR Managers can be challenging. Here are some suggestions to assist you in improving your workplace performance. If you are an HR Manager looking to improve the performance of a department or in an organisation, these articles are worth looking
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Q2. Ascent Education Limited wants to
introduce different types of training for its employees in various departments.
As their Training consultant, explain which different types of training you
will introduce in the company. Give examples.
Ans 2.
Introduction
Ascent Education Limited is excited to announce Training. Training refers to an ongoing improvement of attitude and skills of personnel. Training helps employees develop and boost their market value while also allowing employees to move up within the organization. Basically, the upper management is accountable for the training of employees in the organization.
If employees are convinced that the change is in their best
interests and they believe it is, they will be better able to do their job more
effectively after having attended the program of training.
Q3. ‘Interiors Digest Ltd’ has hired
you as the Compensation consultant for their new subsidiary. They are known as
good paymasters in the publishing industry. Help them in revamping the
company’s compensation structure. In this context, answer the following:
a. Explain to the company, various
deductions that should be introduced mandatorily in the organisation.
Ans 3a.
Introduction
Interiors Digest Ltd' has hired you as the compensation
consultant for their new subsidiary. They are well-known within the publishing
world for their expertise as paymasters. They can assist them in reworking the
compensation structure of your company. obligatory payroll deductions are pay
that is withheld from your paycheck to meet income tax and other required
obligations. The voluntary deductions from your payroll are payments you make
to retirement plan
b. The publishing house also wants to
create a good compensation design for the Content creator. What components will
you include in this design?
Ans 3b.
Introduction:
Compensation plans (also called a "total pay plan") is a complete plan that addresses all aspects of a company's compensation strategy. This includes salary and wages of employees along with benefits and conditions of payment. Compensation plans for employees includes all fringe
Essentials of Management
September 2022 Examination
Q1. XYZ Ltd. is a
company dealing with Alcohol spirits and they are now planning to venture into
non-alcoholic mixers but are confused about the same. Can you help them by
explaining the decision making process.
Ans 1.
Introduction
A decision-making process is a set of actions taken by a person to determine the best course of action or alternative. In business, it's a set of procedures that managers use in order to design corporate initiatives and put specific actions into motion. Business decisions should be taken based on objective facts, which can be analyzed with the help of analytics and business information (BI).
XYZ Ltd. deals in alcohol-based spirits and non-alcoholic beverages. Both are potable drinks. The potable drinks can be replenishing, nourishing, or refreshing. They could also aid to refresh
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Q2. In times of the growing inflation,
ABC Ltd., a company dealing in mobile accessories is not happy with their
current scenario and wants to consider alternative approaches. Can you please
guide them about what is contingency approach and how will it help them?
Ans 2.
Introduction
ABC Ltd., a business that deals in mobile accessories, is not satisfied with the current state of affairs and is considering alternatives. Mobile phones have become an essential part of our lives, and we cannot not even imagine a single second without them. Mobile phones require certain amounts of accessories in order to increase their efficiency and have created an opportunity to make money.
This is a step-by-step guide to setting up a mobile accessories business.
Mobiles play an essential function in our lives. It could be
considered to be a business
Q3. Smartz Ltd. is a newly set up
organization dealing in setting up EV Power stations across India and they have
hired you as their consultant
a. Can you guide them about the
various types of Plans?
Ans 3a.
Introduction:
The electric vehicle supply equipment is the main component of the charging infrastructure for EVs. The EVSE connects to the power supply of the local area and is controlled by a system and wired connection for secure charging EVs. The EVSE control systems provide a range of functions, including the authentication of users, charging authorization and data recording,
b. Can you also guide them about the process involved in planning?
Ans 3b.
Introduction
Electric cars function by connecting to a charging point and taking energy from the grid. They store this electricity in rechargeable batteries that run an electric motor, which turns the wheels. Electric vehicles are more efficient than traditional gasoline engines, which makes them are more comfortable to drive
Advanced Financial Accounting
September 2022 Examination
Q1. X, Y & Z were partners sharing profits in the ratio of 2 : 1 : 1. Their balance sheet as on 31.3.2018
PLEASE CHECK BELOW
|
Liabilities |
Amount |
Asset |
Amount |
|
Capital A/c |
|
Machinery |
50,000 |
|
X |
30,000 |
Joint life policy |
4,000 |
|
Y |
20,000 |
Stock |
20,000 |
|
Z |
20,000 |
Debtors |
7,000 |
|
Reserves |
4,000 |
Less : provision |
-400 |
|
Creditors |
5,700 |
Bills receivable |
400 |
|
Bills payable |
2,300 |
Cash in hand |
1,000 |
|
|
82,000 |
|
82,000 |
The firm
was dissolved on the above date:-
·
X took over the
joint life policy at Rs.
5,000.
·
Stock realised Rs. 22,000.
·
Debtors realised
Rs. 4,000.
·
Machinery was sold
for Rs. 58,000.
·
Bill on hand realised in full. One bill for 500 under discount
was dishonoured and
had to be paid by the firm.
Prepare realisation account and capital accounts of partners.
(10 Marks)
Ans
1.
Introduction
A realization account is created when a partnership
firm dissolves. This account is set up to determine if a firm's dissolution
resulted in a profit or a loss. Liabilities (other than capital accounts) are
transferred to the realization account's credit side, while all assets (apart
from cash and bank accounts) are moved to the account's debit side. A
partnership capital account is a
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Q2.
From the following particulars,
prepare Income and Expenditure account: (10 Marks)
|
Details |
Amount Rs |
|
|
Fees collected,
including Rs 80,000 on account of the previous year |
5,20,000 |
|
|
Fees for the year
outstanding |
30,000 |
|
|
Salary paid,
including Rs 5,000 on account of the previous
year |
68,000 |
|
|
Salary outstanding at
the end of the year |
3,000 |
|
|
Entertainment
expenses |
8,000 |
|
|
Tournament expenses |
25,000 |
|
|
Meeting Expenses |
18,000 |
|
Traveling Expenses |
7,000 |
|
Purchase of Books and
Periodicals, including Rs
31,000 for purchase of Books |
40,000 |
|
Rent |
15,000 |
|
Postage,
telegrams and telephones |
6,000 |
|
Printing and
Stationery |
18,000 |
|
Donations received |
25,000 |
Ans
2.
Introduction
The non-trading businesses create
the income and expenditure account to assess whether there is an excess or a
deficit of income over expenditures for a specific period of time. When
creating the income and expense accounts of non-trading companies, the cumulative
or accrual concept of accounting is strictly adhered
Q3a. Calculate value of goodwill on the basis of three years' purchase of average profit of the preceding five years, which were as follows: (5Marks)
|
Year |
2017–18 |
2016–17 |
2015–16 |
2014–15 |
2013–14 |
|
Profits
(₹) |
8,00,000 |
15,00,000 |
18,00,000 |
4,00,000 (Loss) |
13,00,000 |
Ans
3a.
Introduction
The fair value of the assets and
liabilities of the acquired business are added to the fair market value of the
business' assets and liabilities to determine goodwill. Goodwill is the price
premium above the net identifiable assets' fair
Q3b. Find a new profit sharing ratio for the following: A and B are partners sharing profits in the
ratio of 3:1. C is admitted for the 1/8th share of the profits. (5 Marks)
Ans
3b.
Introduction
Simply taking that retiring person's portion out of the
equation results in the new profit-sharing ratio. In this case, the continuing
members' gaining ratio will be equal to the share of the retiring individual
times the acquisition
Soft
Skill for Managers
September 2022 Examination
Q1. “There are only two types of speakers in the world. 1. The nervous and 2. liars.” – Mark
Twain
In the light of the above statement,
share your personal opinion.
(10 Marks)
Ans 1.
Introduction
Public
speaking is important in both business, education, and the public arena. There
are many benefits to speaking in public whether you're an individual or a
business. Public speaking is a presentation that is given live before an
audience ranging from different topics, sometimes this speech aims at
educating, entertaining, or influencing the audience. visual aids in the form
of an electronic slideshow projected are used to supplement the speech. This
makes it more interesting and livelier to the listeners. A public speaking
presentation is different from an online presence whereby the online
presentation is always available at any
This is only a sample
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Q2. Is First impression
the last impression?
In the light of the above statement, share your personal experience.
(10
Marks)
Ans 2.
Introduction
The
reason behind this phenomenon is that the first impression sets the ball
rolling, and every subsequent meeting or impression is most likely an extension
of that. That's why you should consider that the first impression is the last
and prepare accordingly. In psychology, a First impression is an event when one
person first encounters another person and forms a mental image of that person.
Impression accuracy varies depending on the observer and the target person,
object, and scene being observed. This first impression is based on a wide
range of characteristics: age, race, culture, language, gender, communication
style, accent, physical
Q3. Case Study
John graduated from high school, got admission in a
management college
in a nearby city, and moved in as house mate with Tony and Robert. After a month Tony and Robert
nearly decided to ask John to move out because he had failed to do his share of house
hold work. John not only make excuses for not doing his share of work but also leaves the task half way. One day when Tony
and
Robert were out for work, John invited his friends
over for a house party, and
later went along with
his friends for a movie.
When
Tony and Robert returned, they
saw
the entire house was in a mess. So, they
decided to finally take action. They first organized and cleaned the entire house. Then they went into
Johns
room and did a thorough tidying up. They finally
left a note on his bed: “this sets
the standard. If you wish to continue living with us, please change your attitude and keep
our home as neat and clean
as
you saw it now.”
a. What are the set of etiquette that John needs to follow when he is staying as a housemate with his
friends? (5 Marks)
Ans 3a.
Introduction
Professional
etiquette is an unwritten code of conduct regarding the interactions among a
group of friends or in a business setting. When proper professional etiquette
is used, all involved can feel more comfortable, and things tend to flow more
smoothly. Professional etiquette plays a monumental role in making a lasting
positive first impression. In
b. Assume that you have to deal with John. What would you tell John to resolve the
situation? (5 Marks)
Ans 3b.
Introduction
When
most parents think about teaching manners, they envision telling a preschooler
to say 'please' and 'thank you.' But, good manners go far beyond those words
and it's important to make sure you're teaching your child good manners into
the teen years. Sometimes, teens need a little refresher in the basic manners
department to improve on their etiquette.
It's easy
Micro Economics
September 2022 Examination
Q1.
It is observed that there are lots of instances where law of demand is not
applicable. Elaborate the given statement with examples
Ans
1.
Introduction:
The law of demand in economics. The most common
definition, which is adapted to fit macroeconomic models, shows an inverse correlation
between the price and quantity demanded of a good. There are some real-world
exceptions to the model-based definition, but these same exceptions do not
apply to the more specific, logically deductive law of demand.
The basic supply and demand chart in microeconomics shows price on the vertical axis, quantity demanded on the horizontal axis and a downward sloping demand curve. The supply curve is upward sloping and intersects the demand curve at equilibrium. However, not all
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Q2.
Enumerate the concept of price elasticity of demand. Also, discuss the various
price elasticity of the demand.
Ans
2.
Introduction:
Price elasticity of demand is a measurement of the change in consumption of
a product in relation to a change in its price. A good is elastic if a
price change causes a substantial change in demand or supply. A good is
inelastic if a price change does not cause demand or supply to change very
much.
Price
elasticity of demand is a measurement of the change in the consumption of a
product in relation to a change in its price. Expressed mathematically, it is:
Q
3a. From the given table calculate the price elasticity of the demand from
percentage method.
|
Price ($) |
Quantity
( per unit of bottles) |
|
20 |
400 |
|
25 |
375 |
Answer 3a.
Introduction:
Demand: Demand for a service or commodity is the desire or
ability to purchase them at a certain rate degree. Various factors or
determinants affect the demand for a provider or entity. These are the price of
related goods, the charge of the most incredible, customer profits, range of
shoppers,
Q3b.
The disposable income of the Pandey family increases from Rs 15,000 to Rs30,
000. As a result, the family‘s demand for milk and other goods have raised from
50 lit to 80 lit. per month. What is the income elasticity of demand?
Solution:
Income
elasticity of demand= % change in quantity demanded\ income change income
Percentage change of quantity demanded=((new
value-old value)\over old value
Cost and Management Accounting
September 2022 Examination
Q1. T Ltd. undertook a contract for Rs. 5,00,000 on 1st April 2021. On 31st March 2022 when
the accounts were closed, the
following details about the contract
were
gathered:
|
Materials purchased |
1,00,000 |
|
Wages paid |
45,000 |
|
General expenses |
10,000 |
|
Plant
purchased |
50,000 |
|
Materials in hand 31.3.2021 |
25,000 |
|
Wages accrued
31.3.2021 |
5,000 |
|
Work certified |
2,00, 000 |
|
Cash
received |
1,50,000 |
|
Work
uncertified |
15,000 |
|
Depreciation of plant |
5,000 |
The contract contained an escalation clause
which read as “In the event of increase(s)
of prices of materials and rates of wages by more than 5% the contract price would be
increased accordingly by 25% of
the rise of the cost of materials
and wages beyond 5%
in each case”.
It
was found that since the date of signing the agreement, the prices of materials and
wage rates increased by 25%. The value of the work certified does not consider the
effect
of the above clause.
Prepare the contact
account.
(10 Marks)
Ans 1.
Introduction
Long-term contracts frequently include escalation
clauses that allow the agreed-upon price to be raised in the event of a future
increase in the cost of goods or labour costs. The following situations will
result in the contractor receiving this guarantee that the contract price will
be appropriately increased:
(i)When it is anticipated that the market price of
the materials used for the contract work will increase over a certain point in
the future.
(ii)Unless the work has advanced sufficiently, the
precise estimate was not achievable when the
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Q2. Prepare the Stock Ledger using “Weighed Average” method of valuing the issues from
the following details
of stores receipts and
issues
of material in a manufacturing unit:
TABLE BELOW
|
Nov. 1 |
Opening Stock 2,000 units @ Rs. 5 each |
|
Nov. 3 |
Issued 1,500
units to Production. |
|
Nov. 4 |
Received
4,500 units @ Rs. 6.00 each. |
|
Nov. 8 |
Issued 1,600 units to Production |
|
Nov. 9 |
Returned to stores 100 units by Production
Department (from
the issues of November 3) |
|
Nov. 16 |
Received
2,400 units @ Rs. 6.50 each. |
|
Nov. 19 |
Returned to the supplier 200 unit out of the quantity received
on November,
4 |
|
Nov. 20 |
Received
1,000 units @ Rs. 7.00 each. |
|
Nov. 24 |
Issued to Production
2,100 units. |
|
Nov. 27 |
Received
1,200 units @ Rs. 7.50 each |
|
Nov. 29 |
Issued to Production 2,800 units (use rates upto two decimal
places). |
(10 Marks)
Ans
2.
Introduction
The inventory movement of a business entity over a
specific time period is recorded in the stock ledger account. It lists the
units bought, the units given out, and the remaining units, along with their
corresponding weight.
Weighted Average cost flow assumption-
Under the weighted average method, the cost is
considered to be average at the time of sale. In this method of valuation of
inventory all the purchased inventory should be accumulated and cost
Q.3 (a)
Opening stock of work- in-progress
4,000 units 40% complete.
Units completed: 32,000
Units put into process: 30,000
Closing stock of work- in-progress 2,000 units, 60% complete. Calculate equivalent production. (5 Marks)
Ans
3a.
Introduction
The idea of equivalent units of production is used
to calculate how much money partially finished products are worth to a
business. They are helpful for process costing, which examines the flow of
money across the production process.You can simply multiply the quantity of
Q3b. Pop Ltd. produces four products in a manufacturing
process. The Company produced 10,000 units of A, 20,000 units of B, 15,000
units of C and 25,000
units of D. The costs before split
off point for the four
products were Rs. 1,
40,000. Using the average unit cost
method
(a) Calculate
the unit cost, and
(b)
How, the joint cost would be apportioned amount
the
products. (5 Marks)
Ans
3b.
Introduction
Method of Average Unit Cost The average unit cost,
which is determined by dividing the entire joint cost by the total number of
units produced for all the goods, is used in this technique to allocate the
joint cost. The average unit cost is the same for each product. The term "joint p
Consumer Behaviour
September 2022 Examination
Q1. Explain the
influence of social class and culture on consumer behaviour pattern of a Mr.
Ajit Shetty who is raised in a typical religious Brahmin Hindu household in the
city of Udupi in the state of Karnataka in India.
Ans 1.
Introduction:
The environment has a major impact on the behavior of consumers. A variety of factors affect the process of making decisions, such as social class, culture, personal influences like family, religion as well as location and present situation. Researchers have a variety of opinions about what is considered a social class. But, the social class of a person is a major aspect of consumer behavior.
The way we define classes can affect the way people conduct themselves as consumers. These factors will impact the number of classes available in a country that has an extensive diversity of languages, cultures, religions, and practices. Researchers have classified the USA into 210
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Q2. Explain the influence of
advertising on the psychology of the consumer with respect to the Maggi
advertisements which were aired as follows:
a) We miss you Maggi
b) A mother’s version of the health
benefits and nutritional value of Maggi.
c) Maggi is back with exciting
flavours.
(Kindly Note: These ads were aired
post the withdrawal of Maggi from the market due to a case of high Lead content
found in Maggi Noodles.)
Ans 2.
Introduction:
Maggi the largest revenue earner, was banned for six months from June 2015 all across India because of claims that it contained chemicals that were above the limits of safety. The company was required to eliminate 38,000 tonnes worth of Maggi noodles that were sold in stores all over the world. The ban was lifted in November of 2015.
Maggi was able to lose sales of more than the amount of. Maggi lost more than Rs. 1,000 crore, and also suffered serious negative impact on its image because of the scandal. This was the most significant problem faced by Nestle's listed Indian subsidiary, the one which produces the
Q 3a. Explain the
Freud Model of consumer behaviour.
Ans 3a.
Introduction:
Freudian motivation theory states that subconscious psychological influences can affect the purchasing habits of an individual and influence his behavior. The hidden motives and desires are part of the personality of the individual.
Freudian motivation theory is applied to a variety of disciplines to comprehend the motivations
Q3b. Explain the
concept of Brand Loyalty with respect to the alternatives for canned fruit
juices in the market. (Canned fruit juices brands: Tropicana, Minute Maid, B
Natural, Real, Paper boat)
Ans 3b.
Introduction:
Brand loyalty is the customer's loyalty to a specific product. It can be seen in the customers' frequent purchases of a specific product even when there are many alternatives that are available. Brand loyalty, or more precisely it is when a person buys a product repeatedly from one brand and then does not purchase from
Business Statistics for Decision Making
September 2022 Examination
Q1. Solve
the following questions
(with
necessary steps in word)
and write the
interpretation.
Snowfalls
occur randomly and independently over the course of winter in a Manali city.
The average is one
snowfall every 3 days.
1. What is
the probability of five
snowfalls in 2 weeks?
2. Find
the
probability of
a snowfall today? (10 Marks)
Ans
1.
Introduction
Snowfalls naturally
happen at random and independently during the winter in a city. Considering
that there is typically one snowfall every three days as well Following that,
the quantity of snowfalls (X) has a Poisson distribution with a mean of 1 every
three days. The random variable's pmf is then provided by
P(X=x)=
For x=0,1,2,…..
(a) It
is given that the number of snow falls for 3 days is 1, the mean number of snow
falls for 1day is 1/3
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Q2. From
the Following data on Yearly subscription of GTPS Broadband, calculate the forecasted value
of 2016 using 5-Year
moving Average.
(10 Marks)
Ans
2.
Introduction
A moving average is a
method used in statistics to examine data points by averaging a number of
different subsets of the entire data set. A moving average (MA) is a stock
indicator used frequently in technical analysis in the world of finance.
Q3a. The following data
represent
the
number of appointments made per
15-minute interval by
telephone solicitation for a lawn-care company namely ‘Amarjeet Finance’. Assume these are population data. (5 Marks)
1) Calculate the variance.
2) Calculate the
standard deviation.
Ans
3a.
Introduction
In order to determine
the appropriate asset allocation, variance is used in finance to analyze the
relative performance of each asset in a portfolio. The standard deviation is
equal to the variance squared.
The term "standard
deviation" (or "") refers to a measurement of the data's
dispersion from the
Q3b. From
the following Figure Calculate
Cost of Living Index (aggregate expenditure method). (5 Marks)
TABLE BELOW
Ans
3b.
Introduction
The weights used in
this method are the amounts of various commodities consumed by a certain group
of people in the base year. The overall cost of each commodity for each year is
then determined. To do this, multiply the current year's price by the quantity
or weight from the base
Business Communication
September 2022 Examination
Q1. Chetan is an
Area
Sales
Manager with a leading
Pharmaceutical company at
its Mumbai office. Company’s Sales Head for West Zone will be visiting the Mumbai office next week for a Quarterly Sales Review meeting. Chetan is supposed to show the last quarter’s sales record for Mumbai. Which
will
be the most appropriate
tool for presenting
the sales record and why? How can Chetan ensure to present his ideas
effectively?
(10 Marks)
Ans 1.
Introduction:
The Sales
Report is a thorough report that examines all of a customer acquisition
activity using several metrics, KPIs, and aspects related to sales volume,
income, team success, possibility funnel, etc. The term sales report also
refers to a documentation of all calls being made and items sold by a sales
representative or administration during a specific period of time. A sales
report reveals all patterns in an industry's volume of sales over time,
indicating whether sales are rising or falling. The sales representative head
can examine this report to choose the most effective course of action,
including locating market prospects and potential
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Q2. Avishi is a B.Tech. in computer science and has recently joined an IT start up in Pune. This is her first job and she wants make it big in small time. As she is new to the
company, she often gets a lot of
directions and advice from the co-founders regarding
work related issues. She quietly listens to all of them but in her heart she thinks these directions are useless and often complaints about her time being wasted due to listening to the instructions. Analyze and comment on the manner in which Avishi interacts with
others. Is Avishi’s communication approach correct? If
not, how can she become an
effective communicator? (10 Marks)
Ans 2.
Introduction:
Communication
is the transmission and reception of information, which can take place
one-on-one or in groups, and can take place face-to-face or through
communication technologies. Communication necessitates the transmission of
concepts or the encoding of a message by the sender, the individual who begins
communication. This message is delivered to the receiver, an individual who
obtains the communication, and the recipient must then decode or understand the
message. This appears to be easy, but it is not. Good communication eliminates
conflicts and miscommunication, assists us in meeting our wants, sets rules and
Q3. You are owner of Smart Furniture Mart, a leading supplier
of office furniture. You offer furniture of all leading brands. You have a meeting with
Mr. Gupta, who is a local businessman and is interested in buying
furniture, for his new offices in Gurugram and Noida. You are meeting Mr. Gupta to discuss about the design, price and quantity
of furniture required by him.
a. Mr. Gupta
is likely to negotiate over the price of the furniture. Given the scenario should you negotiate or not. Give justification for your choice. How can you prepare
to have effective negotiation? (5 Marks)
Ans 3a.
Introduction:
A
negotiation is a deliberate debate that addresses a problem in a way that is
agreeable to both sides. Each party tries to convince the other to agree with
their point of view during a negotiation. By bargaining, the parties concerned
attempt to avoid bickering while agreeing on some type of compromise.
Negotiations always include some middle ground, which
Q3b. Once reaching an agreement over
prices, on behalf of Mr. Gupta send
a formal
order for
different office furniture
to Smart Furnitutre Mart. Include
all
necessary details. (5 Marks)
Ans 3 b.
Introduction:
An order
is a stated objective in a company or organisation or commerce, either verbal
or written, to interact in a business
arrangement for particular items or services. A Formal Order is any ruling
issued by the Commissioner as authorised by law having followed a judicial and
administrative hearing or a case of emergencies directive associated with the
initial or
Financial
Management
September
2022 Examination
Q1. A company issued 7,000, 7% debentures of
Rs. 100 each par on 1.4.2017 to be matured on 31.3.2024. The debentures will be
redeemed at a premium of 10% on maturity. COMPUTE the cost of debentures
assuming 25% as tax rate.
Ans 1.
Redemption of Debentures is defined as the
settlement of borrowed funds by a company or a firm to their debenture holders
after the date of maturity. After the funds are repaid, the liability on the
debenture account is discharged.
As per the Indian Companies Act of 1956, all companies who issue a
debenture need to create
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Q2. Below is the capital structure of Chand
Ltd and cost incurred by Chand Ltd. for the capital.
Tax Rate Applicable - 30%
Ans 2.
CALCULATION OF COST OF
CAPITAL
(a) Cost of Equity
Share capital (Ke)
Ke = Amount of
Dividend
Amount of Equity Share Capital
= 25,000 / 1,00,000
Q3. Solve the below given cases:
a. Calculate the Operating Cycle of Western
Food Limited for the below given information:
Raw Material holding period (days)
30
WIP days 45 Finished good days 20
Debtor days 60 Creditor days
30
Ans
3a.
The
operating cycle of a firm is the time duration between paying the creditors for
inventory to collecting cash from credit sales. It is generally denoted by the
number of days. The formula for the same is as
b. You won a lottery of Rs. 150000 from Dus ka
dum and you have deposited the amount in bank and which is going to redeemed in
10 years, interest rate: 12%, find out what amount you will be receiving after
10 years.
Ans
3b.
This
question needs to be solved using the Future value of money concept.
Essentials
of IT
September
2022 Examination
Q1. Based on the data shared below,
answer the questions that follow. Show the output in a different table for each
of the questions mentioned below.
a) Highlight marks of students that
are greater than 60 to green.
b) Highlight those cities which
contain the text “ster.”
c) Who are the top 10 % of performers in the
class? Highlight their scores in red.
d) Highlight those cities which are
duplicates using Conditional Formatting.
e) Use the colour grading scheme to
highlight the marks obtained by the students.
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Q2. Use an appropriate form of
chart to display the data presented below. What is the importance of using
visualizations to interpret data? Explain any five kinds of charts and the best
scenarios under which they are used.
|
Month |
Snow Ski
Sales |
Water Ski
Sales |
|
Jan |
6,897 |
1,983 |
|
Feb |
7,732 |
5,547 |
|
Mar |
4,500 |
7,330 |
|
Apr |
3,122 |
9,832 |
|
May |
893 |
10,739 |
|
June |
734 |
16,453 |
|
July |
891 |
15,874 |
|
Aug |
559 |
9,833 |
|
Sept |
5,433 |
3,244 |
|
Oct |
8,734 |
2,873 |
|
Nov |
11,873 |
3,459 |
|
Dec |
18,730 |
5,433 |
Ans 2.
When analyzing data,
it is important to use visualizations to find patterns and trends. The use of
visual representations may also be beneficial in illuminating the connections
between various factors. Summer is the busiest season for water skis, whereas winter
is the busiest for snow skis. Snow skis are more popular than water skis,
according to sales. People are more inclined to go skiing during the winter
months. The optimum application of a line chart is to demonstrate change over
time or data that can be broken down into specific time periods (like quarterly
sales
Q3. The data to be used for the
pivot table is mentioned below. Present a screen-shot for each subquestion.
|
Date |
Colour |
Region |
Units |
Sales |
|
03-Jan-16 |
Red |
North |
1 |
300 |
|
13-Jan-16 |
Blue |
East |
8 |
2400 |
|
21-Jan-17 |
Green |
West |
5 |
400 |
|
30-Jan-17 |
Blue |
South |
7 |
560 |
|
07-Feb-16 |
Green |
North |
8 |
2400 |
|
13-Feb-18 |
Red |
East |
6 |
760 |
|
21-Feb-16 |
Blue |
West |
7 |
770 |
|
01-Mar-19 |
Green |
South |
2 |
240 |
|
13-Mar-16 |
Blue |
North |
7 |
770 |
|
23-Mar-18 |
Blue |
East |
6 |
840 |
|
28-Mar-17 |
Green |
West |
4 |
560 |
|
03-Apr-19 |
Blue |
South |
5 |
670 |
a. Using a Pivot Table, what is the
sum of sales for each of the colours.
Ans
3a.
b. What is the sum of sales each
year? How many units of each colour were sold?
Ans 3b.
The
sum of sales each year:
Design Thinking
September 2022 Examination
Q1. A retail store chain, Store4Me,
wants to better understand their customers (parents) in order to create a new
section in their stores that will provide healthy food products for children.
What is the process and steps involved in coming up with an innovative
experience for these customers?
Ans 1.
Introdcution:
Well-being and health of children is dependent on their healthy eating habits. Children who are overweight are more likely to suffer from chronic health issues. The Weight-control Information Network (WIN), a service of the National Institute of Diabetes and Digestive and Kidney Diseases (NIDDK), offers guidance to parents and caregivers regarding how to encourage healthy eating habits in children. Children need a balanced and healthy diet that includes various foods from all food groups in order to provide them with a variety of nutrients to help them maintain their health. Children's appetites may change based on their age, growth spurts and level of activity. It is important to provide children with appropriate portions. Start small and if
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Q2. You are tasked with improving the
experience of patients who are primarily senior people above the age of 70
years at a government-run cancer hospital. This hospital is located in the
heart of a metro city in India. What will be the research plan you will create
for this purpose?
Ans 2.
Introduction:
A collaborative approach to healthcare delivery is more crucial than ever. The key elements of this system must be identified to determine the best practices. This will help us to identify the best methods for team-based healthcare. Researchers will be able better evaluate models of team-based care when they've agreed on the essential values and principles. Then, commissioners will be able advocate and implement efficient procedures.
Researchers and cancer specialists are aware of the need to measure both the response of the tumor and the individual's experience response. Analytic reports highlight the correlation
Q3. The CEO of a boutique hotel called
“AndaazStays”, has been noticing increasing complaints from customers who are
regular guests staying at the hotel. On initial findings, it was found that
these complaints are coming from small business owners freelancers (25-35
years) regarding the food quality and room service. The CEO wants to identify
the problems and improvements areas needed at the hotel. He wants to improve
the overall customer experience and has kicked off a project with you as a
consultant.
a. You have been asked to help them
better empathize and understand their customers. What are the deliverables you
will produce to document this understanding? Describe the content and purpose
of these deliverables with short examples.
Ans 3a.
Introduction
In the boutique hotels, quality management is all about providing superior services to clients. In addition, maintaining the high quality of the service will give you a competitive edge over other hotels. To maintain consistently excellent service, you must be knowledgeable about the most important aspects of quality of your hotel and train your staff in the right manner.
b. Once you have developed a thorough
customer understanding, you are expected to present insights and come up with a
problem statement. Provide the problem statement with supporting insights.
Ans 3b.
Introduction
We live in a very customer-focused world. Companies frequently rely on data to enhance the customer experience. We have access to greater amounts of information than ever before, but it's all useless if you don't know what to do with the data. Statistics, facts and figures give the appearance of understanding. However, insights transform that raw data into compelling and
Macro Economics
September 2022 Examination
Q1.
Explain the main proposition of Say’s Law of Market. On what grounds Keynes
criticized them?
Ans
1.
Introduction:
Say’s law of markets
is the core of the classical theory of employment. An early 19th century French
Economist, J.B. Say, enunciated the proposition that “supply creates its own
demand.” Therefore, there cannot be general overproduction and the problem of
unemployment in the economy. In Say’s words, “It is production which creates
markets for goods. A product is no sooner created than it, from that instant,
affords a market for other products to the full extent of its own value.
Nothing is more favourable to the demand of one product, than the supply of
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Q2.
Explain cost push inflation? What factors contribute to cost push inflation?
Ans
2.
Introduction
Inflation is
a measure of the rate of price increases in an economy for a basket of selected
goods and services. Inflation can erode a consumer's purchasing power if
wages haven't increased enough or kept up with rising prices. If a company's
production costs rise, the company's executive management might try to pass the
additional costs onto consumers by raising the prices for their products. If
the company doesn't raise prices, while production costs increase, the
company's profits will decrease. Cost-push inflation (also known as wage-push
inflation) occurs when overall prices increase (inflation) due to
increases in the cost of wages and raw
materials. Higher costs of production can decrease the aggregate
supply (the amount of total
3.a.
From the following data, calculate GDP at Factor Cost and GDP at Market Price
|
Items |
Rs (in
crores) |
|
Gross
investment |
90 |
|
Net
exports |
10 |
|
Net
indirect Taxes |
5 |
|
Depreciation |
15 |
|
Net
factor income from abroad |
-5 |
|
Private
consumption expenditure |
350 |
|
Government
purchases of goods and Services |
100 |
Answer:
(i) GDP 
(vi) 
(i) (vii) (ii) 
(ii) 
(iii) 
Depreciation 
3.
b. Public Debt as a Tool of Fiscal Policy
Ans
3b.
Introduction
Government expenditures are
income-creating while taxes are primarily income-reducing. Management of public
debt in most countries has also become an important tool of fiscal policy. It aims
at influencing aggregate spending through changes in the holding of liquid asse
Course: Fundamentals of Taxation
September 2022 Examination
Q1. During the previous year 2021-22, X, a foreign citizen, stayed in India for just 69 days. Determine his residential status for the assessment year 2022-23 on the basis of the following information:
(i) During 2018-19, X was present in India for 366 days.
(ii) During 2015-16 and 2014-15, X was in Japan for 359
and 348 days respectively and for the balance period in India.
(iii) Mrs. X is ‘resident’ in India for the assessment
year 2022-23.
Ans 1.
1. A taxpayer would be a resident of India if he satisfies one of the below 2 conditions:
(i) Stay in India during the
previous year is 182 days or more, or,
(ii) Stay in India during the
previous year is 60 days or more and stay in India during the immediately 4
preceding years is 365 days or more.
In the given case, X, a foreign
citizen, stayed in India for just 69 days during the previous year
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Q2. Anirudh receives: Basic salary Rs. 3,00,000 per annum, Dearness allowance forming part of salary while computing Retirement benefits Rs. 2,00,000.
House rent allowance (HRA) was Rs. 1,00,000 per annum.
Annual rent paid at Mumbai Rs. 1,20,000.
Taxable HRA will be Rs?
Ans 2.
2. The HRA is exempt as lower of the following:
(i) Actual HRA received
(ii) Rent paid over 10% of the
salary
(iii) 50% of salary if one lives
in metropolitan cities i.e. Delhi, Kolkata, Mumbai, Chennai and 40% of salary
if one lives in cities other than metropolitan cities.
Q3. a. A Hindu undivided family purchased a house on 1.7.2006 (C.I.I.: 122) for Rs. 16,00,000. It sold the house on 10.11.2018 for Rs.40 lakhs. On 14.12.2018, it purchased another house at Gurgoan at a total cost of Rs.5.6 lakhs. It did not own any other house property. Compute the income chargeable under the head Capital Gains.
3. b. R sold
listed shares of a company through a recognised stock exchange on 5.8.2017 for
Rs.10,00,000 (cost of acquisition on 15.7.2003 (C.I.I.: 109) Rs.3,00,000, FMV
of the shares as on 31.1.2018 was Rs.6,50,000. He makes the following
investments. Purchase of RECL Bonds notified u/s 54EC Rs.3,00,000 on 5.9.2018,
Rs.4,00,000 on purchase of a residential house at Delhi on 7.2.2019. He does
not own any residential House. Determine his Taxable Capital Gain for the
assessment year 2019-20.
Ans 3a.
If the house property
is held for a period of more than 24 months before the date of sale or
transfer, the house property would be considered as long term capital asset.
Following exemption
u/s 54 of the Income Tax Act, 1961 is available on transfer or sale if an
individual or HUF transfer a long-term residential house property and also
purchases another one
Ans 3b.
If the listed shares
are held for a period of more than 12 months before the date of sale or
transfer, the shares would be considered as long term capital asset.
Assessee - Individual
Date of acquisition=
15.7.2003
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