DEC 1999

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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

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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 1998

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Question Paper of CS-54 – Finance & Accounting On Computers of Dec 1998 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). Accounts receivable
(ii). Payback period
(iii). Marginal costing
(iv). Internal rate of return
(v). Owner’s equity

(b). Answer the following questions as Yes if the statement given is true or No. If it is not. You need not write anything more
(i). The ideal value for the Current Ratio is 2 : 1
(ii). The ideal value for the Quick Ratio is 2 : 1
(iii). Preference Shares always form part of debt
(iv). Debt-equity ratio overstates the use of leverage
(v). Fixed-return securities include equity share

(c). What is the present value of cash flow of Rs. 15,000 to be received at the end of 3 years discounted at 10% annual rate of interest?

2.
(a). Distinguish between gross profit, operating profit and net profit.
(b). What is the rate of return on equity for a company whose profit margin is 18%, total assets turnover ratio is 2 and its equity/total assets ratio is 30%?

3. What is variance in the context of financial management ? Why are variances calculated and now can they be controlled ? What tools would be appropriate for computerising these activities for use in management decision-making?

4. What aspects must be critically evaluated while financially appraising an investment proposal? What steps would be required to develop a packaged software for this purpose?

5. What are the emerging changes in the principles and standards used for accounting purposes ? What are the limitation of current computer based accounting systems, which prevent their greater spread ? What further developments and facultations are required?

6. A travel advisory service has decided 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. 60 lakhs per year and the customer requests would be processed with a variable cost of Rs. 20 per request would be processed with a variable cost of Rs. 20 per request. Under option, B another system could be leased for Rs. 15 lakhs per year but processing costs are Rs. 110 per request.

The customer’s requests are fully met by either of the above options and she is happy to pay Rs. 200 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 ?

Comment for DEC 1998
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tally question paper
plz i wan’t to tally question papers.
—————————————————————————————–

JUN 1998

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Question Paper of CS-54 – Finance & Accounting On Computers of June 1998 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). Accrued liabilities
(ii). Zero base budgeting
(iii). Working capital
(iv). Internal rate of return
(v). Owner’s equity

(b). Distinguish between gross profit, operating profit and net profit.

(c). If the net profit margin for a firm is20% and the return on investment is 10%, what can you conclude about the total assets turnover ratio?

2. How can computers be used for the effective management of working capital in a business enterprise? With the help of some illustrative data indicate the parameters that can be used to judge the efficiency of working capital management.

3.
(a). A firm has a sales revenue for a given year of Rs. 1,00,000. The depreciation for that period is Rs. 20,000. Other operating expenses are Rs. 90,000.What is the net loss for the period ? what is the amount of funds generated from operations during the period?

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

4. What is variance in the context of financial management? Why are variances calculated, and how can they be controlled ? What tools would be appropriate for computerizing these activities for use in management decision-making ?

5.
(a). What is the rate of return on equity for for a company whose profit margin is 12%, total assets/turnover ratio is 2 and its equity/total assets ratio is 40% ?

(b). What are the ideal values for current ratio, the quick ratio and the debt-equity ratio, the quick ratio and the debt-equity ratio for any business?

6. A start-up company provides Internet based research services to its customers. It has two options. Under option A, the computer system would be leased for Rs. 50 lakhs per year and each unit of job could be done for Rs. 20. Under option B, another system could be leased for Rs. 10 lakhs per year, but costs for doing each unit of job is Rs. 120.

Under either option, the customer can and is happy to pay Rs. 220 per units of job.

On the basis of the above data:

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

DEC 1997

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Question Paper of CS-54 – Finance & Accounting On Computers of Dec 1997 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) Pay back period
(ii) Internal rate of return
(iii) Owner’s Equity
(iv) Account receivable
(v) Working capital

(b) What is the present value of cash flow of Rs. 5000 /- to be received at the end of 5 years, discount at 12% annual rate of interest?

(c) Distinguish between gross profit, operating profit and net profit

2. A travel advisory service offers to propsective vacationers a range of information on destinations, alternative 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 service 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. 20 per request. Under option B, another system could be leased for Rs. 15 lakhs per year but processing costs are Rs. 110 per request. The customer’s requirements are fully met by either of the above options, and he is happy to pay Rs. 200 per query. On the basis of the above data:

(i) Which option is more risks?
(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. How is the efficiency of the management of working capital in a business enterprise evaluated? Explain with the help of some hypothetical data. How can computers be used to create better monitoring systems for this purpose ?

4. What are the main considerations in evaluating an statement proposal? What approach can be adopted to develop a suitable software for preparing investment approvals ?

5. What is variance in the context of financial management ? What are variances calculated,- and can they be controlled? What tools would be appropriate for computerising these activities for use in management decision-making?

6.
(a) What is the 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) What are the limitation of current computer based accounting systems, which inhibit their greater spread and usage ?

JUNE 1997

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Question Paper of CS-54 – Finance & Accounting On Computers of June 1997 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) Accounts receivable
(ii) Accrued liability
(iii) Marginal costing
(iv) Zero base budgeting
(v) Pay back period

(b) Answer the following question as Yes, if the statement given is true or No, if it is not. You need not write anything more.
(i) Preference shares always form part of debt
(ii) Fixed-return securities include equity shares
(iii) Debt-equity ratio overstates the use of leverage
(iv) The ideal value for Quick Ration is 2:1
(v) The ideal value for Current Ration is 1:1

(c) If the net profit margin for a firm is 20% and the return on investment is 10%, What can you conclude about the total assets turnover ratio?

2. 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 computer help?

3. What aspect must be considered 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.

4. What are the emerging changes in the principles and standards used for accounting purpose? What are the limitations of current computer based accounting systems, which prevent their greater spread? What further developments and facilitations are required.

5.
(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 the period is Rs. 20,000. Other operating expenses are Rs. 20,000. Other operating expenses are 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 ?

6. An education advisory service offers to its customers, complete information on courses, their schedules, contents, fees, employment potential etc. It now plays to computerise these 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 student 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 cost are Rs. 120 per request.

(i) Which option is more risky ?
(ii) Draw a break-even 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 1996

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Question Paper of CS-54 – Finance & Accounting On Computers of Dec -1996 from IGNOU

Time : 3 Hours
Max. Marks : 75

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) Assets
(iii) Working capital
(iv) Break-even point
(v) Internal rate of return

(b) What is the present value of cash flow of Rs. 500 /- to be received at the end of 5 years, discount at 10% 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. After acquiring his computer qualification, Akshy Bhushan develops a revolutionary new computeri5ed method of preparing tax returns for individuals. He has a choice of computers on which to instal his 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 are the main methods of evaluating an investment proposal? What approach would you adopt to develop a suitable software for determining the internal rate of return?

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 is variance in the context of financial management? Why are the variances computed? How can the variances be controlled ? What tools would be appropriate for computerising these activities for use in management decision- making ?

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 ?

December 2002

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Question Paper of CS-10 – Software Engineering of December 2002 from IGNOU

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

1. (a) Suppose we wish to design a PC based File Management System (FMS). A brief description of FMS is as follows: (25 marks)

ABC is an organisation which is having 20 staff members. If an employee X wants to officially communicate anything to another employees Y, then X makes a note of the communication on a paper, signs on it and then writes the name of the employee to whgim that paper has to be sent (in this case, it is Y). Then, X gives that paper to a staff member Z. Z is the person whose responsibility is to receive all such communications from staff members and give them to staff members to whom they are addressed.

Now, Z is in need of a FMS which should let him to do the following: i. He should be able to obtain a list of communications sent by any staff member of ABC along with date of communication, name of the staff member to whom it is addressed.

ii. He should be able to obtain a list of communications addressed to a specific staff member along with the dates of communications.

iii. He should be able to obtain a classified list of communications to whom responses are given by the addressed staff members or not given along with the dates on which these communications are sent.

Please make assumptions wherever needed.

Now, do the following:

1. Develop a System Requirement Specification
2. Design DFD’s at 2 to 3 levels
3. Identify various S/W modules and its operations.
4. Discuss testing strategy for one software module.

(b) Define the term “Software Engineering” and distinguish it from Computer Science. (5 marks)

2. (a) Write a short note on Functional Modeling and Information Flow. List the functional requirements of a Traffoic Management System. (10 marks)

(b) Distinguish between Data Structured Systems Development and Jackson System Development. (5 marks)

3. (a) What is meant by “Formal Technical Review”? Should it assess both programming style as well as correctness of the software? Give reasons. (10 marks) (b) “The decisions by senior management can have a significant impact on the effectiveness of a Software Engineering team.” Is this true? Justify your answer with an example. (5 marks).

4. (a) Who should perform the validation test – the software developer or the software user or both? Justify your answer. (10 marks)

(b) Describe the difference between Process and Project metrics, with appropriate examples.

5. (a) Give five examples of Software Development Projects that would be amenable to prototyping. Explain your answer. (8 marks)

(b) Give three examples of Software Development Projects that would be difficult to prototype. Explain your answer. (7 marks)

6. Write short notes on the following: (5 x 3 = 15 marks)

1. Automated Estimation Tools
2. Decision Trees
3. Outsourcing

Categories: CS-10 - Software Engineering Tags:

December 2002

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Question Paper of CS-10 – Software Engineering of December 2002 from IGNOU

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

1. (a) Suppose we wish to design a PC based File Management System (FMS). A brief description of FMS is as follows: (25 marks)

ABC is an organisation which is having 20 staff members. If an employee X wants to officially communicate anything to another employees Y, then X makes a note of the communication on a paper, signs on it and then writes the name of the employee to whgim that paper has to be sent (in this case, it is Y). Then, X gives that paper to a staff member Z. Z is the person whose responsibility is to receive all such communications from staff members and give them to staff members to whom they are addressed.

Now, Z is in need of a FMS which should let him to do the following: i. He should be able to obtain a list of communications sent by any staff member of ABC along with date of communication, name of the staff member to whom it is addressed.

ii. He should be able to obtain a list of communications addressed to a specific staff member along with the dates of communications.

iii. He should be able to obtain a classified list of communications to whom responses are given by the addressed staff members or not given along with the dates on which these communications are sent.

Please make assumptions wherever needed.

Now, do the following:

1. Develop a System Requirement Specification
2. Design DFD’s at 2 to 3 levels
3. Identify various S/W modules and its operations.
4. Discuss testing strategy for one software module.

(b) Define the term “Software Engineering” and distinguish it from Computer Science. (5 marks)

2. (a) Write a short note on Functional Modeling and Information Flow. List the functional requirements of a Traffoic Management System. (10 marks)

(b) Distinguish between Data Structured Systems Development and Jackson System Development. (5 marks)

3. (a) What is meant by “Formal Technical Review”? Should it assess both programming style as well as correctness of the software? Give reasons. (10 marks) (b) “The decisions by senior management can have a significant impact on the effectiveness of a Software Engineering team.” Is this true? Justify your answer with an example. (5 marks).

4. (a) Who should perform the validation test – the software developer or the software user or both? Justify your answer. (10 marks)

(b) Describe the difference between Process and Project metrics, with appropriate examples.

5. (a) Give five examples of Software Development Projects that would be amenable to prototyping. Explain your answer. (8 marks)

(b) Give three examples of Software Development Projects that would be difficult to prototype. Explain your answer. (7 marks)

6. Write short notes on the following: (5 x 3 = 15 marks)

1. Automated Estimation Tools
2. Decision Trees
3. Outsourcing

Categories: CS-10 - Software Engineering Tags:

Dec 2001

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Question Paper of CS-10 – Software Engineering of Dec 2001 from IGNOU

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

1. (a) Suppose we wish to design software for a Network based Leave Information System for an organization. Every employee in the organization is having a Sanctioning Authority (i.e. an officer who is higher in designation than the employee who can sanction leave for the employee and employee should apply for leave to this office). (20)

The System should have the following features:

i. An employee should be able to apply for leave from any computer in his organization

ii. The System should show the Balance Sheet of leaves of various categories i.e EL, CL etc.

iii. The System should show the name of his Sanctioning Authority.

iv. The System should have a Menu Item titled “Status of Current Leave Application” under which it should specify whether the Latest Leave Application of employee is approved or not.

Now, do the following for the above mentioned specifications for the System:

1. Develop a System Requirement Specification
2. Design DFD’s at 2 to 3 levels
3. Identify various S/W modules and its operations
4. Discuss testing strategy for one S/W Module

(b) Develop a procedural design for a program that accepts an arbitrarily long text as input and produces a list of words and their frequency of occurrence as output. Discuss S/W design concepts and principles used (i.e coupling, cohesion, structured programming style etc) (10)

2.
(a) Does the information flow continuity mean that if one flow arrow appears as input at level 0 in a Data Flow Diagram, then one flow arrow must appear as input at subsequent levels? Discuss your answer. (7)

(b) How are the concepts of coupling and software portability related? Provide examples to support your discussion. (8)

3.
(a) You have been given the responsibility for improving the quality of software across your organization. What is the first thing that you should do? What’s next? (10)

(b) Is it possible to assess the quality of software if the customer keeps changing his mind about what it is supposed to do? Justify your answer. (5)

4.
(a) Is it fair to say that a preliminary user’s manual is a form of prototype? Explain your answer (10)

(b) Write down S/W requirement specification for the following: A Library Information System (5)

5.
(a) Write a short note on FURPS quality factors. (7)

(b) What are the set of attributes that should be encompassed by effective software metrics? Explain them. (8)

6.
(a) If you could only select three test case design methods to apply during unit testing, what would they be and why? (7)

(b) Is unit testing possible or even desirable in all circumstances? Provide examples to justify your answer. (8)

Categories: CS-10 - Software Engineering Tags: