Archive

Archive for the ‘MCA’ Category

MCa Question Papers

Comments off

Mca Question Papers

Comment for MCa Question Papers
—————————————————————————————–
visual basic
send me university question paper for visual programming (VB 6.0)
—————————————————————————————–
assignment answer
bca 3 semester assignment answer, cs-62,cs-05
—————————————————————————————–
mca
last years question papers
—————————————————————————————–

Categories: MCA Tags:

June, 2003

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers from IGNOU

Note : Question 1 is compulsory and carries 30 marks. From the remaining attempt any three questions. Each of these carries 15 marks.

1. (a) Explain the following terms in about 10 lines each (10 marks)
(i) Human Resource Accounting
(ii) Matching Concept
(iii) Gross Profit
(iv) Financial Leverage

(b) Narrate the role of cor0puters in accounting. (10 marks)

(c) What do you understand by Cash Flow Statement ? What are the broad headings and important sub classifications to be incorporated there under as per Accounting Standard ? (10 marks) Read more…

DEC 2001

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers of Dec 2001 from IGNOU

Note : There are 6 questions in the paper. Question no. 1 is compulsory and carries 35 marks. From the remaining attempt any two questions. Each of these carries 20 marks.

1.
(a) Explain in about lines each, the following terms : 30
(1) Cost Accounting
(2) Finance Officer
(3) Continuity/going concern concept
(4) FIFO & LIFO method, of inventory valuation.
(5) Liquidity ratios.

(b) What would be the adverse consequences of inadequate working capital ?

(c) Distinguish between Straight Line and Written Down methods of providing depreciation. Illustrate by an example. 30

2.
(a) Regent Ltd., has a sales revenue of Rs 10,000/- and depreciation for the period is Rs 2,000. The other expenses are Rs 9,000.
(1) What would be the net loss for the period ?
(2) What is the amount of funds generated from operations during the period ?
(3) Under what circumstances can the funds from operations be zero ? 7

(b) Premier Ltd. Produces a standard article. The results of the last four quarters of the year 2000 are as follows :

Quarters Output (unit)
I 1000
II 1500
III 2000
IV 3000

The cost direct material is Rs 30 and direct labour is Rs 20 per unit. Variable expenses are Rs 10 per unit. Fixed expenses are Rs 6,000 per annum.
(i) Find out full cost percent for each quarter.
(ii) Find out BEP (Break Even Point) in units for each quarter if selling price is Rs 100 per unit and the entire output is sold

3. Distinguish between direct labour rate variance and direct labour efficiency variance. What causes any lead to direct labour efficiency variance ? (15)

4.
(a) What is a flexible budget and how is it different from fixed budget ? Explain the utility of Computers in preparing budget. (15 m)

5. An appropriate capital structure reflects certain features. What are base features. Discuss briefly. 15

6.
(a)
The following facts, relate to Excel Ltd., :
Current ratio : 2.7
Quick ratio : 1.8
Current liabilities : Rs 6,00,000
Inventory turnover : 4 times

What would be the sales of the company ? 8

(b) What is rotation on equity and how do you measure it ? 7

DEC 2000

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers of Dec 2000 from IGNOU

Note : There are 6 questions in the paper. Question no. 1 is compulsory and carries 35 marks. From the remaining attempt any two questions. Each of these carries 20 marks.

1.
(a) In about one short paragraph, explain the meaning of the following words or phrases:
(i) Social Responsibility
(ii) Accrual Concept
(iii) Contingent Liabilities
(iv) Leverage Ratio
(v) Budgetary Control

(b) Explain briefly the advantages of Zero base budgeting

(c) Describe briefly the various approaches to managing working capital

2. After getting a Masters Degree in Computer Application, Ms. Sweta develops a software for preparing tax returns for individuals. She has a choice of computers on which to install her new process. Under Plan L he would lease a computer for Rs. 5 lakhs per year and process returns with a variable cost of Rs. 2 per return. Under Plan S, he would lease a smaller less efficient computer for Rs. 1 lakh per year, but processing cost under this plan would be Rs. 12 per return. Under either option, the charges to the customer have to be Rs. 22 per return processed.
On the basis of the above data :
(i) Which plan has a higher degree of operating leverage?
(ii) Construct break-even charts for the two options.
(iii) At what volume of tax returns would the operating profit under either option be the same ?
(iv) Which option is more risky ?

3. What is capital structure? Write down the features of an appropriate capital structure.

4.
(a) Explain the various methods of depreciation by taking suitable example.

(b) What is the rate of return on equity for a company whose profit margin is 6%, total assets/ turnover ratio is 2 times and its equity / total ratio is 40% ?

5.
(a) What is the difference between Absorption costing and Marginal costing? Explain it with a suitable example.

(b) A company has a manufacturing capacity of 1,000 units per month. The cost details are as under:
Direct Material : Rs. 3 per unit
Direct labour : Rs. 2 per unit
Variable overheads : Rs. 1 per unit
Fixed overheads : Rs. 2,000 per month
The company has been selling its product at Rs. 10 per unit.
Due to depression in the market, the product can now be solved only at Rs. 7 per unit. The depression is expected to continue for a period of three months. The accountant advises you to discontinue production since the selling price is les than the total cost of the product. What would be your reaction ?

6. What are the emerging changes in the generally accepted accounting principles (GAAP), and their impact on the development of electronic computer based accounting system ?

JUN 2001

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers of June 2001 from IGNOU

Note : There are 6 questions in the paper. Question no. 1 is compulsory and carries 35 marks. From the remaining attempt any two questions. Each of these carries 20 marks.

1.
(a) Explain the following terms in about 10 lines each :
i) Social Responsibility Accounting
ii) Accrual Concept
iii) Operating Profit
iv) Opportunity Cost
v) Margin of Safety

(b) Discuss the scope of modern accounting.

(c) What factors affect the working capital requirements? Explain briefly.

2.
(a) Anil invested Rs. 40,000 of his own in a florist shop and borrowed another Rs. 20,000 from a bank for business use. At the end of first year of operations, he found Rs. 72,000 in his shop’s bank account. He owed his suppliers Rs. 12,000 and had not repaid the bank loan. He had no other business assets other than cash. During the year he paid himself a salary of Rs. 24,000
i) What conclusions would you draw from his first year’s operations?
ii) For what decisions could this information be used?

(b) From the following data :

Rs.
Selling Price 40 per unit
Variable manufacturing cost 20 per unit
Variable selling cost 10 per unit
Fixed factory overheads 10,00,000 per year
Fixed selling costs 4,00,000 per year

Calculate :
i) Break-even point expressed in rupee sales.
ii) Number of units that must be sold to earn a profit of Rs. 2,00,000 per year.

3. Distinguish between Direct Material Price Variance and Direct Material Usage Variance. What causes could lead to material usage variances?

4. What do you mean by fixed Assets? Are all fixed assets depreciable?

5. What factors could a company in general consider before it takes a decision on dividends? 6.
(a) The margin of profit of Apex Industries is 10 percent, its total assets turnover ration is 2 times, and its equity/total assets ration is 40 percent. What would be the company’s rate of return on equity ?

(b) If the net profit margin of the above firm is 25 percent, and the ROI percent, what would be the total assets turnover ratio ?

DEC 1999

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers of Dec 1999 from IGNOU

Note : Question 1 is compulsory. Attempt any three from the rest.

1.
(a). In about one short paragraph, explain the meaning of the following words or phrases :

(i). Financial Accounting
(ii). Contingent liability
(iii). Opportunity Costs
(iv). break-even Analysis
(v). Return on Equity

(b). State the group of persons having an interest in an business organisation and examine the nature of their information heads.

(c). Accounting is closely and connected with control. Elaborate the statement and discuss the role of accounting feedback in the process of control.

2. A travel constancy firm offers to prospective vacationers a range of information on a range of information on destinations, alternative tour packages and special offers. In view of its success and now large patronage, it decides to computerize its operations and has a choice of two systems on which to offer these services :

Under option A, a computer system would be leased for Rs. 50 lakhs per year and the customer request. Under option B, another system could be leased for Rs.100 per request.

The customer’s requirements are fully met by either of the above options and he is happy to pay Rs. 180 per query. On the basis of the above data :
(i) Which option is more risky ?
(ii) Which plan has more operating leverage ?
(iii) Construct break-even charts for the two options
(iv) At what volume of business would the operating profit under either option be the same.

3. What is a variance ? Why are the variances computed ? How can the variances controlled?

4. Distinguish between Master budget and Financial budget. How does management make use of Master budget ? Explain the utility of computers in this respect.

5. Do you think that different factors affecting capital structure decision will be viewed differently by different companies ? Support your answer with suitable examples.

6.
(a) Dividend can be paid only out of profits.  Explain this statement. Will a company be justified in paying dividends when it has unwritten-off accumulated losses of the past ?

(b) what are the limitations of current computer based accounting systems which inhibit their greater spread and usage ?

JUNE 2000

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers of June 2000 from IGNOU

Note : There are 6 questions in the paper. Question no. 1 is compulsory and carries 35 marks. From the remaining attempt any two questions. Each of these carries 20 marks.

1.
(a) In about one short paragraph, explain the meaning of the following words or phrases:
(i) Management Accounting
(ii) Owner’s Equity
(iii) Imputed or Hypothetical Costs
(iv) Marginal Costing
(v) CVP Analysis

(b) Discuss the role of accountants in modern business organisations

(c) What is a Balance Sheet and what information does it convey to outsider ?

2. A health advisory offers to its subscribers complete information on doctors, parameters, health insurance, super specialty hospitals and general health awareness. It now plans to computerise these services and has choice of two system. Under option A. A computer system would be leased for Rs. 60 lakhs per year and the customer requests would be processed with a variable cost of Rs. 25 per . Under option, B another system could be leased for Rs. 10 lakhs per year but processing costs are Rs. 125 per request.

Under either options, the subscriber is happy to pay Rs. 200 per request. On the basis of the above data.

(i) Which option is more risky ?
(ii) Draw a break-even charts for the both options
(iii) At what volume of business would the operating profit under either option be the same ?
(iv) Which option has more operating leverage ?

3. Distinguish between Variable Overhead Cost Variance and Find Overhead Cost Variance. Why are such variances caused?

4. What do you understand by ‘Budgeting’? Mention the type of budgets that the management of a big industrial concern would normally prepare. How can computers help the management in this matter?

5. What is capital structure and its determinants? Explain the importance of capital structure and planning

6.
(a) What is rate of return on equity for a company whose profit margin is 12% total assets/turnover ratio is 2 and its equity/total assets ratio is 40% ?

(b) Discuss the role of a financial manager in the matter of dividend policy. What alternatives might he consider and what fact ors should he take into consideration before finalising his views on dividend policy.

JUN 1999

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers of Jun 1999 from IGNOU

Note : There are 6 questions in the paper. Question no. 1 is compulsory and carries 35 marks. From the remaining attempt any two questions. Each of these carries 20 marks.

1.
(a). In about one short paragraph, explain the meaning of the following words or phrases :
(i). Owner’s equity
(ii). Asset
(iii). Working capital
(iv). Accounts receivable
(v). Internal rate of return

(b). What is the present value of each flow of Rs. 5,000 to be received at the end of 3 years, discounted at 12% annual rate of interest ?

(c). What is the rate of return on equity for a company whose profit margin is 6%, total assets/turnover ratio is 2 times and its equity/total assets ratio is 40%

2.
(a). Distinguish between gross profit, operating profit and net profit.

(b). A firm has a sales revenue for a given year of Rs. 1,00,000. The depreciation for that year is Rs. 20,000. Other operating expenses and Rs. 90,000. What is the net loss for the period ? What is the amount of funds generated from operations during the period ? Under what circumstances can the funds from operations be zero ?

3. How would you judge the efficiency of the management of working capital in a business enterprise ? Explain with the help of hypothetical data. How can computers help ?

4. What are the salient features of an appropriate capital structure ? What are the main factors to be considered when a capital structure decision is taken ?

5. What aspects must be connected for the financial appraisal of an investment proposal ? What computer tools would you use to choose the parameters so that the pay-back period, internal rate of return and profitability index are within acceptable limits ? Give the broad strategy for the development of an appropriate software for this purpose.

6. A health advisory service offers to its subscribes complex information on doctors, paramedicals, health insurance super specially hospitals and general health awareness. It now plans to computerise these services and has a choice of two systems on which to offer these services. Under lakhs per year and the subscriber requests would be processed with a variable cost of Rs. 20 per request. under plan B, another system could be leased for Rs. 10 lakhs per year, but processing costs are Rs. 120 per request.

(i) Which option is more risky ?
(ii) Draw break-down charts for both cases.
(iii) At what volume of business would the operating profit under either option be the same ?
(iv). Which option has a higher degree of operating leverage

DEC 1999

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers of Dec 1999 from IGNOU

Note : Question 1 is compulsory. Attempt any three from the rest.

1.
(a). In about one short paragraph, explain the meaning of the following words or phrases :

(i). Financial Accounting
(ii). Contingent liability
(iii). Opportunity Costs
(iv). break-even Analysis
(v). Return on Equity

(b). State the group of persons having an interest in an business organisation and examine the nature of their information heads.

(c). Accounting is closely and connected with control. Elaborate the statement and discuss the role of accounting feedback in the process of control.

2. A travel constancy firm offers to prospective vacationers a range of information on a range of information on destinations, alternative tour packages and special offers. In view of its success and now large patronage, it decides to computerize its operations and has a choice of two systems on which to offer these services :

Under option A, a computer system would be leased for Rs. 50 lakhs per year and the customer request. Under option B, another system could be leased for Rs.100 per request.

The customer’s requirements are fully met by either of the above options and he is happy to pay Rs. 180 per query. On the basis of the above data :
(i) Which option is more risky ?
(ii) Which plan has more operating leverage ?
(iii) Construct break-even charts for the two options
(iv) At what volume of business would the operating profit under either option be the same.

3. What is a variance ? Why are the variances computed ? How can the variances controlled?

4. Distinguish between Master budget and Financial budget. How does management make use of Master budget ? Explain the utility of computers in this respect.

5. Do you think that different factors affecting capital structure decision will be viewed differently by different companies ? Support your answer with suitable examples.

6.
(a) “Dividend can be paid only out of profits.” Explain this statement. Will a company be justified in paying dividends when it has unwritten-off accumulated losses of the past ?

(b) what are the limitations of current computer based accounting systems which inhibit their greater spread and usage ?

JUN 1999

Comments off

Question Paper of CS-54 – Finance & Accounting On Computers of Jun 1999 from IGNOU

Note : There are 6 questions in the paper. Question no. 1 is compulsory and carries 35 marks. From the remaining attempt any two questions. Each of these carries 20 marks.

1.
(a). In about one short paragraph, explain the meaning of the following words or phrases :
(i). Owner’s equity
(ii). Asset
(iii). Working capital
(iv). Accounts receivable
(v). Internal rate of return

(b). What is the present value of each flow of Rs. 5,000 to be received at the end of 3 years, discounted at 12% annual rate of interest ?

(c). What is the rate of return on equity for a company whose profit margin is 6%, total assets/turnover ratio is 2 times and its equity/total assets ratio is 40%

2.
(a). Distinguish between gross profit, operating profit and net profit.

(b). A firm has a sales revenue for a given year of Rs. 1,00,000. The depreciation for that year is Rs. 20,000. Other operating expenses and Rs. 90,000. What is the net loss for the period ? What is the amount of funds generated from operations during the period ? Under what circumstances can the funds from operations be zero ?

3. How would you judge the efficiency of the management of working capital in a business enterprise ? Explain with the help of hypothetical data. How can computers help ?

4. What are the salient features of an appropriate capital structure ? What are the main factors to be considered when a capital structure decision is taken ?

5. What aspects must be connected for the financial appraisal of an investment proposal ? What computer tools would you use to choose the parameters so that the pay-back period, internal rate of return and profitability index are within acceptable limits ? Give the broad strategy for the development of an appropriate software for this purpose.

6. A health advisory service offers to its subscribes complex information on doctors, paramedicals, health insurance super specially hospitals and general health awareness. It now plans to computerise these services and has a choice of two systems on which to offer these services. Under lakhs per year and the subscriber requests would be processed with a variable cost of Rs. 20 per request. under plan B, another system could be leased for Rs. 10 lakhs per year, but processing costs are Rs. 120 per request.

(i) Which option is more risky ?
(ii) Draw break-down charts for both cases.
(iii) At what volume of business would the operating profit under either option be the same ?
(iv). Which option has a higher degree of operating leverage

Pages: 1 2 3 4 5 6 7 8 9 10 11 12 Next