June 2002

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Question Paper of CS 51 – Operations Research of June 2002 from IGNOU

Time: 2 hours
Max. Marks: 75

Note: Question No 1 is compulsory. Attempt three more questions from questions numbered as 2 to 6.

Note: There are 6 questions in this paper. Question 1 is compulsory and carries 35 marks. From the remaining questions, attempt any two questions. Each of these carries 20 marks.

1. [15]
(a) Define the following terms very briefly, typically within one paragraph:
1. Dominance
2. Reasons for rising simulation
3. Safety Stock
4. Queue Discipline
5. Basic feasible solution Read more…

Categories: CS 51 - Operations Research Tags:

June 2001

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Question Paper of CS 51 – Operations Research of June 2001 from IGNOU

Time: 2 hours
Max. Marks: 75

Note: Question No 1 is compulsory. Attempt three more questions from questions numbered as 2 to 6.

1.
(a) Enumerate six applications of Operations Research (OR) � 3 marks
(b) Discuss three major limitations of OR. � 3 marks
(c) Product Mix Problem: Give the Linear Programming formulation of the following program: The Product A, B and C are produced in three machine centers X, Y and Z. Each product involves operation of each of the machine centers. The time required for each operation for unit amount of each product is given below. Time available at machine centers X, Y and Z are 100, 77 and 80 hours respectively. The profit per unit of A, B and C is Rs. 12, Rs. 3 and Rs. 1 respectively.

Products Machine Centers
X � Y � Z Profit Per Unit
A 10 � 7 � 2 12
B 2 � 3 � 4 3
C 1 � 2 � 1 1

– 3 marks Read more…

Categories: CS 51 - Operations Research Tags:

June, 2003

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Question Paper of CS-54 – Finance & Accounting On Computers June 2003 from IGNOU

Time: 2 hours
Maximum Marks: 75
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

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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) 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 Read more…

DEC 2001

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Question Paper of CS-54 – Finance & Accounting On Computers of December 2001 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) 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

JUN 2001

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Question Paper of CS-54 – Finance & Accounting On Computers of June 2001 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) 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. Read more…

DEC 2000

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Question Paper of CS-54 – Finance & Accounting On Computers of Dec 2000 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) 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 Read more…

JUNE 2000

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Question Paper of CS-54 – Finance & Accounting On Computers of June 2000 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) 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. Read more…

DEC 1999

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

Time : 3 Hours
Max. Marks : 75

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. Read more…

JUN 1999

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Question Paper of CS-54 – Finance & Accounting On Computers of Jun 1999 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). 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 ? Read more…