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ENTREPRENEURIAL DEVELOPMENT
MANAGEMENT CONCEPTS AND ORGANIZATION BEHAVIOUR
MANAGEMENT ACCOUNTING
MODERN MARKETING MANAGEMENT
QUANTITATIVE TECHNIQUES

Code No.: 8196 Sub. Code: C 1 AK

M.Com. (CBCS) DEGREE EXAMINATION,
NOVEMBER 2008.
First Semester
Commerce
Elective – ENTREPRENEURIAL DEVELOPMENT
(For those who joined in July 2008 and onwards)

Time: Three hours Maximum : 75 marks
PART A - (10 x 1 = 10 marks)
Answer ALL questions in about 50 words each.

Define innovative entrepreneur.
State the functions of an entrepreneur.
Define rural entrepreneurship.
Explain the concept of women entrepreneur.
Define project life cycle.
Explain the source of information for a business idea.
List out the incentives offered to SSIs.
State the policies of the Government towards SSIs.
How are WSHGs promoted?
How are WSHGs managed?

PART B - (5 x 5 = 25 marks)
Answer ALL questions in about 250 words each choosing either (a) or (b).

11.	(a)	State the functions of WSHGs.
or
	(b)	State the impact of WSHGs on social empowerment of women.
12.	(a)	Discuss the role of commercial banks in overcoming the problems of SSIs.
or
	(b)	Explain the functions of Indian Institute of foreign trade in promoting SSIs.
13.	(a)	How do you identify a project?
or
	(b)	State the criteria for electing a project.
14.	(a)	Explain the training programmes available for women entrepreneurial development.
or
	(b)	Explain the problems of women entrepreneurial development.
15.	(a)	List out the characteristics of an entrepreneur.
or
	(b)	Why entrepreneurship is considered important?
PART C - (5 x 8 = 40 marks) Answer ALL questions in about 500 words each choosing either (a) or (b).
16.	(a)	How do psychological and sociological factors affect entrepreneurship?
or
	(b)	How does personality factors affect entrepreneurship?
17.	(a)	What is project? What are the contents of a project report?
or
	(b)	How do you appraise the economic feasibility of a project?
18.	(a)	Bring out the institutional assistance available for women entrepreneurial development.
or
	(b)	Why does rural entrepreneurship is considered important?
19.	(a)	Explain the schemes of financial assistance available from TIIC, IFCI, ICICI and IRBI for entrepreneurial development.
or
	(b)	Explain the assistance of ITCOI, Export Promotion Council, DIC and NSIC for entrepreneurial development.
20.	(a)	Explain the training and development programmes for women through WSHGs in Tamil Nadu.
or
	(b)	Bring out the impact of WSHGs on development of women entrepreneurs.

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Code No.: 8192 Sub. Code: C 11 K

M.Com. (CBCS) DEGREE EXAMINATION,
NOVEMBER 2008.
First Semester
Commerce
MANAGEMENT CONCEPTS AND ORGANIZATION BEHAVIOUR
(For those who joined in July 2008 and onwards)

Time: Three hours Maximum : 75 marks
PART A - (10 x 1 = 10 marks)
Answer ALL questions in about 50 words each.

Define decentralization.
What is staffing?
What is negative motivation?
What do you mean by morale?
Differentiate formal group from informal group.
What do you mean by leadership style?
What is organizational change?
What is organizational development?
What is behaviour?
Define international organization.

PART B - (5 x 5 = 25 marks)
Answer ALL questions in about 250 words each choosing either (a) or (b).

11.	(a)	Explain the staffing process.
or
	(b)	State the essentials of effective direction.
12.	(a)	How do you study the attitude of an individual?
or
	(b)	Explain transaction analysis.
13.	(a)	Explain the characteristics of a good leader.
or
	(b)	How are groups formed?
14.	(a)	Explain resistance to change.
or
	(b)	How do you manage a change?
15.	(a)	State the characteristics of an international organization.
or
	(b)	How do you overcome cultural differences?
PART C - (5 x 8 = 40 marks) Answer ALL questions in about 500 words each choosing either (a) or (b).
16.	(a)	Explain the importance of co-ordination.
or
	(b)	Explain the system of an effective control.
17.	(a)	Discuss the factors that influence personality.
or
	(b)	State and explain the different theories of motivation.
18.	(a)	Explain the importance of groups in organization decision making.
or
	(b)	Explain the various leadership styles.
19.	(a)	Discuss the meaning, objectives and models of organizational development.
or
	(b)	Explain the various leadership styles.
20.	(a)	Explain the importance of individual and group behaviour in international organizations.
or
	(b)	Discuss the relationship between organizational change and managerial career.

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Code No.: 8193 Sub. Code: C 12 K

M.Com. (CBCS) DEGREE EXAMINATION,
NOVEMBER 2008.
First Semester
Commerce
MANAGEMENT ACCOUNTING
(For those who joined in July 2008 and onwards)

Time: Three hours Maximum : 75 marks
PART A - (10 x 1 = 10 marks)
Answer ALL questions in about 50 words each.

Explain the nature of management accounting.
What do you mean by systems of management accounting?
What is comparative statement?
What is common size statement?
What is cash flow statement?
Explain the need for working capital.
Define Flexible budget.
Draw a specimen cash budget.
State the functions of Accounting Report.
What is a reporting system?

PART B - (5 x 5 = 25 marks)
Answer ALL questions in about 250 words each choosing either (a) or (b).

11.

(a)

Explain the need for management accounting.

(b)

What are the functions of management accounting?

12.

(a)

A company provides the following information:
Cash sales during the year 1,50,000
Credit sales during the year 2,70,000
Return inward 20,000
Total debtors in the beginning 55,000
Total debtors at the end 45,000
Provision for bad and doubtful debts 5,000
Calculate :
(i) Debtors turnover ratio
(ii) Average collection period.
Take 360 days in a year.

(b)

Find out :
(i) Net purchases
(ii) Creditors turn over ratio
Gross profit on sale is 20% and the value of gross profit is Rs. 60,000. Stock turnover ratio is 6 times and opening stock is 8000 less than the closing stock. Opening sundry debtors Rs. 40,000 and closing sundry creditors are Rs. 50,000.

13.

(a)

State the need for working capital.

(b)

How do you compute the working capital requirements?

14.

(a)

The following overhead expenses relate to a cost centre at 50% of normal capacity. Draw-up a flexible budget for the cost centre for operating at 75%, 100% and 125% of normal capacity.
Rs.
Foreman 100
Assistant foreman 40
Inspector       50
Machinery repairs   125
Defective work     25
Consumable stores    20
Overtime bonus       -
Machine depreciation    140

(b)

What are the features of a budget?

15.

(a)

Explain the essentials of an ideal report.

(b)

How do you instal a reporting system?

PART C - (5 x 8 = 40 marks)
Answer ALL questions in about 500 words each choosing either (a) or (b).

16.

(a)

"Accounting report is meant for distinguished functions" - Discuss.

(b)

Explain the advantages of MIS.

17.

(a)

A company manufactures two products A and B. A forecast of the number of units to be sold in the first six months of the year is given below:
  Product A Product B
January 1,500 3,000
February 1,700 3,000
March    2,100 2,600
April    2,500 2,200
May 2,900 1,800
June 2,900 2,000
It is anticipated that there will be no work-in-progress at the end of any month, finished units equal to half the sales for the next month will be in stock at the end of each month (including the previous December).
Budgeted production and production costs for the whole year are as follows:
         Product A          Product B
Production (units)    25,000             26,000
Per unit: Direct material Rs.13.00             Rs.18.50
Direct labour Rs.5.50                      Rs.8.00
for the year    Rs.75,000          Rs.1,04,000
Prepare for five month ending May 31, a production budget for each month and a summarised cost budget.

(b)

A new company commences business on 1.7.2008 and deposits Rs.10,000 in a bank. This amount will be in adequate to finance its operations over a period of six months and you are asked to prepare a cash budget upto 31.12.2008 to determine the monthly overdraft limits to seek from the company's bankers.
The data furnished you are thus

Sales are made to one distributor only on 30 days terms 3% discount and the cheques are received on the first date of the month following the due date.
Plant purchases totalling Rs.5,000 are to be made in July.
All purchases are made on net thirty days terms and cheques paid to creditors on the last day of the month due.
Budgeted figures are:

	July	Aug	Sept	Oct	Nov	Dec
Purchases	5,000	4,000	3,000	4,000	4,000	5,000
Wages	4,000	5,000	4,000	4,000	5,000	4,000
Cash expenses	400	500	400	400	500	400
Sales	6,000	7,000	8,000	9,000	9,000	12,000

18.

(a)

Prepare a fund flow statement from the following data:

	31.12.2006 Rs.	31.12.2007 Rs.
Cash Account receivable Inventories Other current assets Fixed assets Accumulated depreciation Accounts payable Long-term debt Equity capital Retained earnings	2,000 2,400 3,100 800 5,000 2,100 2,000 1,400 5,000 2,800	2,500 2,700 3,200 700 5,800 2,500 2,100 1,300 5,300 3,700

Notes:

Fixed assets costing Rs.1,200 were purchased for cash.
Fixed assets (original cost Rs.400, accumulated depreciation Rs.150) were sold for Rs.200.
Depreciation for the year 2002 amounted to Rs.550 and duly debited to profit and loss account.
Dividends paid amounted to Rs.300 in 2002.
Reported income for 2007 was Rs.1,200.

(b)

A proforma cost-sheet of a company provides the following particulars:
Element of cost:
Raw materials 40%
Labour 10%
Overheads 30%
The following further particular are available:
(i) Raw material are to remain in stores on an average – 6 week.
(ii) Processing time – 4 weeks.
(iii) Finished good are required to be stock on an average period of – 8 weeks.
(iv) Credit period allowed to debtors, on an average – 10 weeks.
(v) Lag in payment of wages – 2 weeks.
(vi) Credit period allowed by creditors – 4 weeks.
(vii) Selling price is Rs.50 per unit.
You are required to prepare an estimate of working capital requirements for a level of activity of 1,30,000 unit of production.

19.

(a)

Discuss the importance and limitations of ratio analysis.

(b)

From the following details, make-out the balance sheet with as many details as possible.
(i) Stock velocity = 6
(ii) Capital turnover ratio = 2
(iii) Fixed assets turnover ratio = 4
(iv) Gross profit turnover ratio = 20%
(v) Debtors velocity = 2 month
(vi) Creditors velocity = 73 day.
The gross profit was Rs.60,000. Reserves and surplus amounts to 20,000. Closing stock was Rs.5,000 in excess of opening stock.

20.

(a)

Explain the features of tools of management accounting.

(b)

Explain the status and functions of management accountant.

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Code No.: 8194 Sub. Code: C 13 K

M.Com. (CBCS) DEGREE EXAMINATION,
NOVEMBER 2008.
First Semester
Commerce
MODERN MARKETING MANAGEMENT
(For those who joined in July 2008 and onwards)

Time: Three hours Maximum : 75 marks
PART A - (10 x 1 = 10 marks)
Answer ALL questions in about 50 words each.

What is trade-off?
What is product depth?
State the need for market segmentation.
What is personality of customer?
State any two advantages of online marketing.
What is social marketing?
State any two reasons for retailing.
What is retail strategy?
Write the importance of innovation in services.
What I management of services marketing?

PART B - (5 x 5 = 25 marks)
Answer ALL questions in about 250 words each choosing either (a) or (b).

11.	(a)	Explain any ix pricing methods.
or
	(b)	(b) Explain the concept of globalised pricing strategy.
12.	(a)	Explain the influence of group on individual consumer perception.
or
	(b)	Discuss the motives of understanding consumer motives.
13.	(a)	How does electronic technology develop a good marketing relationship?
or
	(b)	Differentiate direct marketing from relationship marketing.
14.	(a)	What are the special characteristics of retailing?
or
	(b)	Explain the need for retailing strategy.
15.	(a)	State the characteristics of services.
or
	(b)	How do you have an effective service marketing management?
PART C - (5 X 8 = 40 marks) Answer ALL questions in about 500 words each choosing either (a) or (b).
16.	(a)	List out the factors which influence the product decisions.
or
	(b)	'Global strategies are the outcome of global competition'. Elucidate.
17.	(a)	List out the factors which influence consumer behaviour.
or
	(b)	Consumer decision making is highly psychological rather sociological - Elucidate.
18.	(a)	Suggest measures for maintaining a good CRM.
or
	(b)	Under modern marketing CRM is mostly done electronic systems. Elucidate.
19.	(a)	Bring out the importance of developing and applying retail strategy.
or
	(b)	'Channels of distribution enable to maintain a good retailer and customer relationship' – Elucidate.
20.	(a)	Discuss the role of marketing mix in service marketing.
or
	(b)	'Effective management of services marketing depends on innovation of services' - Elucidate.

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Code No.: 8195 Sub. Code: C 14 K

M.Com. (CBCS) DEGREE EXAMINATION,
NOVEMBER 2008.
First Semester
Commerce
QUANTITATIVE TECHNIQUES
(For those who joined in July 2008 and onwards)

Time: Three hours Maximum : 75 marks
PART A - (10 x 1 = 10 marks)
Answer ALL questions in about 50 words each.

Define control chart for variable.
Define control chart for attributes.
State the ingredients of a decision problems.
What do you mean by optimal decisions?
Differentiate one-way classification from two-way classification.
What are the merits of non-parametric tests?
Differentiate one-tailed test from two-tailed test.
What is Type I Error and Type II Error?
What is theoretical distribution?
State the importance of probability.

PART B - (5 x 5 = 25 marks)
Answer ALL questions in about 250 words each choosing either (a) or (b).

11.

(a)

A coin is tossed six times. What is the probability of obtaining four or more heads?

(b)

In a town 5 accidents took place in a span of 25 days. Assuming the number of accidents per day follows the Poisson distribution, find the probability that there will be three or more accidents in a day.

12.

(a)

For a random sample of size 10 from a normal population the mean is 12.1 and the standard deviation is 3.2. Is is reasonable to support that the population mean is 14.5? Test at 5% level of significance [t0.05 at g.d.f. = 1.833].

(b)

A sample of 400 male students is found to have a mean height of 171.38 cm. Can it be reasonably regarded as a sample from a large population with mean height 171.17 cm and standard deviation 3.30 cm.?

13.

(a)

What are the advantages of parametric tests?

(b)

How do you test a hypothesis by applying Mann Whitney 'u' test?

14.

(a)

A baker has studied his record and noticed that for the past 300 days in the year, the demand for his product has varied as follows:
Demand ('000 units) : 5 6 7 8 9
Number of days : 20 60 80 120 20
What is the expected demand for the product?

(b)

A.T.V. dealer finds that cost of holding a T.V. in a stock a week is 30 and cost of unit shortage is Rs.70. For one particular model of T.V., the probability distribution of weekly sales is as follows:
Weekly sales: 0 1 2 3 4 5 6
Probability: 0.05 0.10 0.20 0.25 0.20 0.15 0.05
How many units per week should the dealer order?

15.

(a)

Ten pieces of cloth out of different rolls of equal length contained the following number of defects:
1, 3, 5, 0, 6, 0, 9, 4, 4, 3.
Draw a control chart for the number of defects and state whether the process is in a state of statistical control.

(b)

Point out the merits and demerits of statistical quality control.

PART C - (5 X 8 = 40 marks)
Answer ALL questions in about 500 words each choosing either (a) or (b).

16.

(a)

The number of defects per unit in a sample of 330 units of manufactured product was found as follows:
No. of defects : 0 1 2 3 4
No. of units : 214 92 20 3 1
Fit a Poisson distribution to the data.

(b)

If a large group of men 5 percent are under 60 inches in height and 40 percent are between 60 and 65 inches. Assuming a normal distribution, find the mean height and standard deviation.

17.

(a)

Two types of drugs were used on 5 and 7 patients. For reducing their weight. Drug A was imported and drug B indigenous. The decrease in weight after using the drugs for six months was as follows.

Drug A :	10	12	13	11	14
Drug B :	8	9	12	14	15	10	9

Is there a significant difference in the efficacy of the two drugs?

(b)

A test taken by two groups of boys and girls gave the following information:

	Mean score	SD	Number
Girls	75	10	100
Girls	70	12	200

On the basis of the above information would you conclude that mean scores of boy and girls are statistically significant?

18.

(a)

The demand for a particular spare parts in a factory was found to vary from day-to-day. In a sample study the following information was obtained.

Days :	Mon	Tues	Wed	Thur	Fri	Sat
No. of parts demanded :	1124	1125	1110	1120	1126	1115

Prepare a table of expected pay-off and indicate the optimum output level.
Test the hypothesis that the number of parts demanded does not depend on the day of the week [the table value of x2 for 5 d.f. at 5% level of significance is 11.07]. A certain product is manufactured at Rs.100 and sold at Rs.150 per unit. The product is such that if it is produced and not sold within a weeks time it becomes worthless. The weekly sales record in the past is as follows:

Demand per week :	20	21	22	23
Number of weeks each sales level was recorded :	20	35	80	15

(b)

Perform a two-way anova on the data given below :

Plot of land	Treatment
Plot of land	A	B	C	D
I	38	40	41	39
II	45	42	49	36
III	40	38	42	42

19.

(a)

Explain the construction and uses of C-chart and P-chart.

(b)

What are the objectives of an acceptance sampling plan? What procedure should be adopted for selecting a plan?

20.

(a)

Distinguish between decision making under risk and decision making under uncertainty.

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