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MUJ B.Com Assignment

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MUJ B.Com Assignment Sample Question Papers

1st Semester

DCM1101 - GENERAL ENGLISH

Assignment Set – 1

Q1. Critically examine the evolution of the English language from Old English to Modern English, highlighting the major linguistic, historical, and cultural influences that shaped its development. Discuss with suitable examples from each period.

Q2. Distinguish between main (independent) and subordinate (dependent) clauses with suitable examples. How do different types of subordinate clauses noun, adjective, and adverb clauses, contribute to sentence variety and precision?

Q3. Write short notes on the following with examples:

(a) Adverbs of frequency

(b) Inversion with adverbs

(d) Compound prepositions

Assignment Set – 2

Q4. What are the different types of Sentences? Explain in detail using examples.

Q5. What is intonation? Describe its types with examples. Discuss the difference between stress and intonation.

Q6. Distinguish between homonyms, homophones, and homographs with examples.

DCM1102 - ECONOMIC THEORY

Assignment Set – 1

Q1. Explain the following:

A. Applications of Law of Demand

B. Short-run Costs

Q2. Discuss the factors affecting the Law of Supply.

Q3. Explain the Law of Variable Proportion in detail.

Assignment Set – 2

Q4. Discuss briefly the different types of market.

Q5. Explain the criticisms of Marginal Productivity Theory of Wages.

Q6. Explain The Fisher’s Time Preference Theory of Interest.

DCM1103 - FUNDAMENTALS OF ACCOUNTING-1

Assignment Set – 1

Q1. Explain the objectives of accounting and elaborate on the uses of accounting for various stakeholders.

Q2. Explain the four Accounting Conventions.

Q3. Prepare a double- column Cash book with cash and bank columns from the following transactions for the Month of March 2025 -

Date (March 2025)	Particulars	Amount in Rs
1st	Cash in hand	15,000
3rd	Purchased goods for cash	6,000
5th	Deposited cash in bank	5,000
8th	Cash Sales	10,000
10th	Paid to Chander by Cheque	2,500
15th	Sold goods to Ashok Mehta on credit	4,000
16th	Received cheque from Mohan and deposited into bank the same day	7,000
18th	Received cheque from Ashok Mehta and deposited into bank	2,000
30th	Purchased goods from Mr. Chander on credit.	5000
31st	Bank charges for the month	200

Assignment Set – 2

Q4. Explain the terms capital expenditure and revenue expenditure with relevant examples. Also explain the meaning of the term contingent liability.

Q5. Differentiate between the SLM and WDV methods of providing depreciation.

Q6. Prepare the Trading and Profit and Loss Account of Shiva & Sons for the year ended 31st March 2024, in proper format, clearly mentioning the Gross profit and Net profit for the year ended 31st March 2024.

Closing stock was valued at Rs 200,000.

Particulars	Amount	Particulars	Amount
Opening stock	100,000	Sales	8,20,000
General Expenses	20,000	Purchases Returns	5,000
Purchases	400,000	Creditors	50,000
Carriage outward	20,000	Capital	360,000
Wages	100,000	Carriage Inwards	5,000
Salaries	60,000	Drawings	40,000
Office Rent	50,000	Debtors	3,00,000
Sales returns	10,000	Advertising	20,000
Machinery	70,000	Cash	40,000

DCM1104 - BUSINESS ORGANISATION

Assignment Set – 1

Q1. Enumerate the advantages and disadvantages of Joint Stock Companies.

Q2. Write a short note on:

A. Systematic Risks

B. Primary Sector of Business

Q3. Describe the factors affecting the size of the business.

Assignment Set – 2

Q4. Discuss in detail the different types of business combinations.

Q5. Explain the role of the Federation of Indian Chambers of Commerce and Industry (FICCI) in promoting and protecting the interests of the Indian business community.

Q6. Describe the objectives and key provisions of the Competition Act, 2002.

DCM1105 - PRINCIPLES OF BUSINESS MANAGEMENT

Assignment Set – 1

Q1. Define management and explain its nature and significance.

Q2. Describe the essential skills that a manager should possess for effective management.

Q3. Explain the Henri Fayol’s 14 principles of management.

Assignment Set – 2

Q4. Differentiate between Centralization and Decentralization in an organisation.

Q5. Explain the steps involved in the selection process of the employees in an organization.

Q6. Planning is looking ahead, while Controlling is looking back. Explain this statement.

3rd Semester

DCM2101 - BUSINESS COMMUNICATION

Assignment Set – 1

Q1. Define Communication and explain the importance of communication in a modern business setting. List any two major Barriers to Communication.

Q2. Define Listening and explain why it is considered an important skill in the workplace. List any three major Common Barriers to the Listening Process and state one simple technique to overcome each barrier.

Q3. Briefly define the four main types of directional communication flow in a formal organizational structure: Upward, Downward, Horizontal, and Diagonal. Give a single, simple example for each.

Assignment Set – 2

Q4. Define a Memo and list any four essential characteristics of a memo. Outline the main Four purposes of sending a business Notice.

Q5. List and briefly describe key E-mail Etiquettes that a professional must follow to ensure respectful and effective electronic communication.

Q6. State the Importance of Business Meetings in an organization. List three common mistakes made at meetings and name the three key documents prepared for a meeting (e.g., Agenda, Minutes).

DCM2102 - FINANCIAL MANAGEMENT

Assignment Set – 1

Q1. Calculate the cost of equity for Triveni Ltd., which has issued equity shares with a face value of ₹1000 at a 8% premium. The expected dividend at the end of the year is 10%, and the annual dividend growth rate is 6%. Additionally, determine the cost of equity under the assumption of zero dividend growth.

Q2. a) Compute the future value of ₹10,000 to be invested for a period of 5 years at an annual interest rate of 12%.

b) Compute the present value of ₹10,000 expected to be received after 5 years, assuming the same discount rate.

Q3. a) What is leverage in financial management? Explain how it contributes to maximizing shareholders' wealth

b) Define the concept of wealth maximization. How does it contrast with the notion of profit maximization?

Assignment Set – 2

Q4. Differentiate between the following concepts:

(a) Gross Working Capital and Net Working Capital, and

(b) Permanent Working Capital and Temporary Working Capital.

Q5. Critically analyze the major theories of capital structure, highlighting their key assumptions, implications, and relevance with appropriate examples.

Q6. Given the following information for XYZ Ltd. - earnings per share of ₹10, capitalization rate of 10%, and return on investment of 15%:

(a) Compute the market price of the share using Walter’s Model for a dividend payout ratio of 50%.

(b) Assess whether the chosen payout ratio is optimal in accordance with Walter’s theory.

DCM2103 - COST ACCOUNTING

Assignment Set – 1

Q1. Explain the following concepts:

A. Historical Costing

B. Standard Costing

Q2. In manufacturing its products, a company uses two types of raw material, A and B, with respect to which the weekly details are as follows:

1. Normal Usage 300 units

2. Maximum usage of 450 units

3. Minimum usage of 150 units

4. Reorder Quantity for A: 2,400 units and for B: 3,600 units.

5. Reorder period for A: 4 to 6 weeks and for B: 2 to 4 weeks.

Calculate the stock levels for each type of raw material A and B- (1) Reorder Level, (2) Minimum Stock Level, (3) Maximum Stock Level, (4) Average stock level

Q3. If a worker takes 60 hours, for which the standard time is 75 hours, what will be his income under the Halsey Plan and the Rowan Plan? His hourly wages are Rs. 15, and he receives a 50% bonus for his time saved under the Halsey plan. He gets Rs. 12 per day for dearness allowance on an hourly basis. There are 8 working hours a day.

Assignment Set – 2

Q4. The following information is available for Department X of Ravi Ltd:

Direct material Rs. 1,00,000

Direct wages Rs. 2,00,000

Other direct expenses Rs. 50,000

Total overhead allocated to this department is Rs. 50,000

The following information is available regarding job 001 completed in Department X:

Direct material cost Rs. 2,000

Direct labour cost Rs. 3,000

Direct expenses Rs. 400

Find out the overhead amount absorbed on job 001 under each of the following methods:

(a) Percentage on the Direct material cost basis.

(b) Percentage on the Direct labour cost basis.

Q5. Explain the following:

1. Contract Price.

2. Escalation clause

3. Work certified

4. Work uncertified

Q6. In process A, 10,000 units were put into process for Rs. 10,000. The amount of wages and manufacturing expenses was Rs. 14,000 and Rs. 4,415, respectively. The cost of other material was Rs 12,000. Normal wages were 5% of input. Wastage is sold @ Rs 0.08 per unit. The actual production is 9,600 units. Calculate the following:

1. Abnormal gain/loss.

2. Cost of production.

DCM2104 - BUSINESS STATISTICS

Assignment Set – 1

Q1. What do you mean by average? State the features required for a good or an ideal average.

Q2. Statistical data can be classified in respect of their characteristics. In lieu of this explains four types of classification of data with examples.

Q3. Define index number with its uses and types.

Assignment Set – 2

Q4. Explain chi square test and its significance in statistical analysis.

Q5. Describe the ideal structure of a research report.

Q6. Elaborate the four components of time series.

DCM2105 - FINANCIAL STATEMENT INTERPRETATION

Assignment Set – 1

Q1. A. Discuss the significance of financial statement analysis. Mention types of financial statements Analysis are there?

B. Prepare Income Statement for the year ended 31st Dec 2024 from the following as per schedule III of companies Act 2013:

Gross Revenue (Sales) ...................................... ₹ 1,200,000

Purchase of Raw Material ..................................... ₹ 640,000

Opening Raw Material ........................................... ₹ 180,000

Closing Raw Material .............................................. ₹ 80,000

Depreciation ............................................................ ₹ 30,000

Selling Expenses ..................................................... ₹ 12,000

Retirement Benefit Expense .................................... ₹ 55,000

Salary Expense ........................................................ ₹ 90,000

Office equipment (life less than 1 year) .................... ₹ 60,000

Interest Expense ...................................................... ₹ 10,000

Tax Expense ............................................................ ₹ 50,000

Extraordinary Expenses ........................................... ₹ 40,000

Note: Office equipment with less than 1 year life is treated as revenue expenditure.

Q2. From Income Statement for the Year Ended December 31,2024 (in Rs.). Determine Cash from operating activity.

Revenues

Sales .................................................... ₹ 6,00,000
Other revenues ....................................... ₹ 60,000

Expenses

Cost of goods sold ............................... ₹ 2,50,000
Operating expenses ............................. ₹ 1,20,000
Interest expense ...................................... ₹ 12,000
Tax expense ............................................ ₹ 25,000
Net income (as per statement) ............. ₹ 2,53,000

Additional information

Depreciation expense .............................. ₹ 35,000
Increase in Accounts Receivable ............. ₹ 12,000
Decrease in Inventory ................................ ₹ 7,000
Increase in Accounts Payable .................. ₹ 10,000
Increase in Accrued Expenses ................... ₹ 4,000

(Assumption: interest and tax paid during the year equal interest expense and tax expense shown no separate timing differences provided.)

Q3. A. Prepare a schedule for changes in the working capital from the Balance sheet data given below:

	Dec 2023 (Rs.)	Dec 2024 (Rs.)
Capital & Liabilities:
Share Capital	6,00,000	7,50,000
Trade creditors	2,12,000	1,40,000
Profit & Loss A/c	28,000	62,000
	8,40,000	9,52,000
Assets:
Machinery	140,000	2,00,000
Stock-in-trade	2,42,000	2,72,000
Debtors	3,62,000	3,40,000
Cash	96,000	1,40,000
Total	8,40,000	9,52,000

Current ratio = 3:1

Acid-Test ratio = 1.5 :1

Working capital = Rs.180000

Find out:

Current assets
Current Liabilities
Liquid assets

7+3 marks

Assignment Set – 2

Q4. A. Perform a trend analysis for ABC co. over a five-year period (2018-2022) for sales, expenses, and net income to understand the relationships between these components.

Year	Sales (₹)	Expenses (₹)	Net Income (₹)
2019	9,00,000	6,80,000	2,20,000
2020	9,50,000	7,20,000	2,30,000
2021	8,80,000	7,00,000	1,80,000
2022	10,20,000	7,50,000	2,70,000
2023	10,80,000	7,80,000	3,00,000

(B). ₹ 2,00,000 is the cost of revenue from operations, inventory turnover is 8 times, stock at the beginning is 1.5 times the stock at the end. Calculate the value of opening and closing stock.

Q5. (A). State different techniques of Earnings Management.

(B). Explain different methods used for Financial Forecasting.

Q6. From the following Balance sheet of a SGRCS ltd for the year 2023 and 2024. Prepare a comparative Balance sheet and comment on the financial position of the concern:

Liabilities	2023 (₹)	2024 (₹)	Assets	2023 (₹)	2024 (₹)
Equity Share Capital	7,00,000	9,00,000	Land & Building	4,00,000	3,50,000
Reserves & Surplus	2,50,000	3,00,000	Plant & Machinery	3,50,000	5,00,000
10% Debentures	1,50,000	2,00,000	Furniture & Fixtures	30,000	40,000
Long-term Loans	1,00,000	1,50,000	Other Fixed Assets	20,000	25,000
Bills Payable	60,000	50,000	Cash in Hand & Bank	40,000	90,000
Sundry Creditors	90,000	1,10,000	Bills Receivable	80,000	1,00,000
Other Current Liabilities	20,000	30,000	Sundry Debtors	1,20,000	1,50,000
			Closing Stock	2,30,000	4,83,000
			Prepaid Expenses	—	2,000
Total	13,70,000	17,40,000	Total	13,70,000	17,40,000

4th Semester

DCM 2201 - INDIRECT TAXES

Assignment Set – 1

Q1. a. Xing ltd. sells a package that includes:

i. A Laptop (exclusive of GST 18%) 60000

ii. A software subscription (for 1 year) (exclusive of GST 12%) 20000

iii. An extended warranty service (for 1 year) (exclusive of GST 5% 2000

The total price for this package is Rs. 82,000. Determine the tax liability for this mixed supply.

b. State the concept of destination-based tax and consumption-based tax with example.

Q2. Discuss the provision of time of supply in case of change in rate of tax in respect of goods and services with example.

Q3. Determine the place of supply and applicable taxes in the following cases:

i. M/s A Ltd. (Delhi) places an order with M/s B Ltd. (Mumbai) to deliver goods directly to M/s C Ltd. (Chennai).

ii. An Indian dance troupe (registered in Delhi) performs in Dubai for an event organized by a Dubai-based company.

iii. A passenger books a bus ticket from Delhi to Jaipur. The passenger gives his billing address as Delhi. The transport operator is registered in Delhi

iv. Mr. Sharma from Punjab books a hotel room in Goa for his family vacation through an online travel portal.

v. M/s Delhi Traders (located in Delhi) sells a machine to M/s Gurugram Engineers (located in Haryana). The machine is located at a warehouse in Delhi and handed over there itself.

Assignment Set – 2

Q4. Discuss the concept of ‘Input Tax Credit’ with example.

Outline the concept of Blocked credit. Mention goods and services on which ITC is blocked.

Q5. No GST is payable if the value of supply is not determined wholly in money between the supplier and the recipient. Is this statement correct. Refer the rules regarding Value of Supply to answer this question.

Q6. Compute the customs duty liability as per the provision of the Customs Act 1962 from the following information

FOB price of Imported machinery 21,200 US $

Ocean Fright 2,200 US $

Insurance 600 US $

Exchange Rate 1 US $ = Rs. 90

Basic Customs Duty 10 %

Social Welfare Surcharge 10 %

IGST 18%

DCM2202 - FINANCIAL SERVICES

Assignment Set – 1

Q1. Explain the classification of mutual funds based on structure.

Q2. Describe the role of IRDA in insurance sector in India.

Q3. Explain the important features of securitization.

Assignment Set – 2

Q4. Explain the functions of Portfolio management.

Q5. Describe the role of investment banking in financial markets.

Q6. Discuss the Credit Rating Process in detail used by credit rating agencies.

DCM2203 - CORPORATE ACCOUNTING

Assignment Set – 1

Q1. Explain the purpose of preparing final accounts, and prepare the format of Statement of Profit and Loss according to Schedule III as per the Companies Act, 2013.

Q2. Y Ltd. was incorporated with an authorised capital of ₹25,00,000 divided into shares of ₹10 each. The company issued 20,000 shares at a 20% premium, payable as follows:

On Application ₹4 (including ₹1 premium)

On Allotment ₹5 (including ₹1 premium)

On First Call ₹2 (including ₹0.50 premium)

On Final Call ₹1.50 (including ₹0.50 premium)

Applications were received for all shares and all amounts were duly received.

Pass the necessary journal entries.

Q3. Sigma Ltd. issued 8,000, 12% debentures of ₹100 each.

Pass journal entries for the issue of debentures under the following cases:

(a) Issued at par and redeemable at par

(b) Issued at a discount of 5% and redeemable at par

(d) Issued at par and redeemable at a premium of 5%

(e) Issued at a discount of 10% and redeemable at a premium of 10%

Assignment Set – 2

Q4. The profits of XYZ Ltd. for the past three years were as follows:

2020 – ₹1,80,000; 2021 – ₹1,60,000; 2022 – ₹1,95,000.

Adjustments required:

2020 profits include a gain of ₹10,000 from sale of old furniture.
2021 profits were reduced by ₹8,000 due to a one-time litigation loss.
2022 profits include ₹5,000 interest income on government securities.
Manager’s salary of ₹24,000 per annum was omitted from all years.
From now, insurance premium on stock of ₹2,000 per annum will be paid.

Calculate goodwill on the basis of:

(a) Three years’ purchase of average profit, and

(b) Weighted average profit method with weights 1, 2, and 3 respectively.

Q5. Ms. Aditi Sharma plans to invest ₹1,20,000 in a new venture for 5 years. The firm’s cost of capital (WACC) is 8%. Expected cash inflows are as follows:

Year 1 – ₹25,000

Year 2 – ₹28,000

Year 3 – ₹32,000

Year 4 – ₹40,000

Year 5 – ₹48,000

Calculate:

(a) Present value of cash inflows for each year,

(b) Total discounted cash inflows, and

Q6. Define External Reconstruction and differentiate it from Internal Reconstruction. Also discuss the accounting treatment of reduction in share capital under the Companies Act, 2013.

DCM2204 - ENVIRONMENTAL SCIENCE

Assignment Set – 1

Q1. What is the concept of sustainability? Discuss various principles of sustainability and their application in development planning.

Q2. Describe the carbon cycle in detail. What are the differences between the biological and geological carbon cycles? Explain how human activities are affecting the carbon cycle.

Q3. Discuss the various types of renewable energy sources. How can their use benefit the environment?

Assignment Set – 2

Q4. Compare and contrast in-situ and ex-situ conservation methods. Explain their advantages and limitations.

Q5. Describe the Air Quality Index (AQI) system in detail. How is it calculated and interpreted?

Q6. What are different sources of noise pollution, briefly explain. Also, what are the effects of noise pollution on human health.

DCM2205 - HUMAN RESOURCE MANAGEMENT

Assignment Set – 1

Q1. Describe briefly the Evolution of Human Resource Management.

Q2. Answer the following:

A Discuss the factors affecting the Human Resource Planning.

B Explain the process of Human Resource Planning.

Q3. Explain the methods of internal and external Recruitment.

Assignment Set – 2

Q4. Discuss the steps involved in the process of formulating an Induction Program.

Q5. List the traditional and modern methods of Performance Appraisal.

Q6. Explain the Following:

A. Halsey Premium Plan

B. Rowan Premium Plan

C. Taylor’s Differential Piece-Rate Plan

D. The 100 Percent Premium Plan

5th Semester

DCM 3102 - INVESTMENT OPTIONS AND MUTUAL FUNDS

Assignment Set – 1

Q1. Elaborate on the factors that influence investment decisions.

Q2. Attempt the following questions: -

A. Illustrate the impact of inflation on returns from investment.

B. Mr. Sridhar wants to invest ₹75,000 for two (2) years. The bank offers him a fixed deposit at 6.5% per annum, compounded annually. However, if he withdraws the FD before maturity, a penalty of 1% on the interest rate is charged. Alternatively, he may invest the same amount in equity shares, which have no guaranteed return.

Assume that Sridhar needs the funds after 1 year, and that the equity market gives an 8% return over that period. Capital gains up to ₹1,00,000 are tax-free, if held for one year or more.

Calculate the following-

(a) The amount he will receive if he withdraws the FD after 1 year.

(b) The amount he will receive from equity investment after 1 year.

Q3. Explain and differentiate between Fundamental Analysis and Technical Analysis done for investments in equity.

Assignment Set – 2

Q4. Elaborate on the derivative contracts of Forwards and Futures.

Q5. Investment in real estate is often considered safe, yet it carries unique risks. In the light of this statement, explain the major advantages and limitations of investing in real estate.

Q6. Attempt the following questions: -

A. Briefly explain the management and regulatory framework of mutual funds in India.

B. Explain the concept of entry load and exit load in mutual funds, clarifying the impact of these charges on investors’ returns.

DCM 3104 - E-COMMERCE

Assignment Set – 1

Q1. Define e-commerce. Explain its advantages and disadvantages.

Q2. Explain in detail the main functions of e-commerce.

Q3. Explain the main business models in detail.

Assignment Set – 2

Q4. Explain the process of cryptography in detail.

Q5. What do you mean by e-marketing? Differentiate it with traditional marketing.

Q6. What do you mean by m-commerce? Explain the main components of M-commerce?

DCM3101 - MANAGEMENT ACCOUNTING

Assignment Set – 1

Q1. Explain in detail the classification of budgets according to

(i) Time

(ii) Functions and

(iii) Flexibility

Q2. Explain the interlinkage and points of differentiation of management accounting with cost accounting and financial accounting.

Q3. Nexer ltd. manufactures towing equipment and operates a standard costing system. A standard cost sheet for Model A94 is as follows: -

Raw material 3kg at Rs.20 per kg

Direct Labour per model 1 hour at Rs.40 per hour

The actual production of this model for period 1 resulted in the following details:

Number of items produced 2000

Quantity of material used 6400 Kg

Purchase price of material Rs.22 per kg

Labour hours worked 1800 hours

Actual labour rate Rs.41 per hour

There was no defective output, and all production was complete.

Calculate: Direct Labour Cost variance, Direct Labour rate variances and Direct Labour Efficiency variance for the production period 1.

Assignment Set – 2

Q4. “Analysis without interpretation is meaningless and interpretation without analysis is impossible”. Discuss this statement, considering techniques and the objectives of financial statement analysis.

Q5. From the following balance sheet of Shri Krishna Ltd dated 31.3.2024:

Calculate: -

Current Ratio

Quick ratio

Debt-Equity ratio

Proprietary ratio

Particulars	Amount (Rs.)	Particulars	Amount (Rs.)
Equity Share Capital	40,000	Plant and Machinery	24,000
Capital Reserve	8,000	Land and Buildings	40,000
8% Loan on Mortgage	32,000	Furniture & Fixtures	16,000
Creditors	16,000	Stock	12,000
Bank Overdraft	4,000	Debtors	12,000
Current Taxation	4,000	Investments (Short-term)	4,000
Future Taxation	4,000	Cash in Hand	12,000
Profit and Loss A/C	12,000
	1,20,000		1,20,000

Q6. Explain the concept of responsibility accounting. Also, describe the types of responsibility centre in detail.

DCM3103 - MONEY AND BANKING

Assignment Set – 1

Q1. Explain the meaning of the statement ‘Money is what money does’ and describe the primary functions of money.

Q2. Discuss in detail the structure of Indian banking sector.

Q3. Describe the Key Functions and Objectives of Banking Codes and Standard Board of India (BSCSBI).

Assignment Set – 2

Q4. Discuss the quantitative and qualitative instruments of monetary policy.

Q5. Elaborate on the role of the Narasimhan Committee II in banking system.

Q6. Define Non-Performing Assets (NPAs) and outline the classification of non-performing assets.

6th Semester

DCM3201 - ENTREPRENEURSHIP DEVELOPMENT

Assignment Set – 1

1. Discuss the essential skills of a successful entrepreneur. How do these skills influence the sustainability and growth of new ventures?

2. Explain the creativity process and analyze various techniques used to enhance creativity among entrepreneurs.

3. Describe the entrepreneurial decision-making process. How do personal, social, and environmental factors shape the final venture choice?

Assignment Set – 2

4. Explain the importance of new venture financing. Discuss the role of venture capital and ownership securities in supporting innovative start- ups.

5. “A business plan is a roadmap to entrepreneurial success.” Analyze this statement.

6. What is intellectual property? “Protecting intellectual property is important for a new venture”. Analyse.

DCM3202 - PRINCIPLES AND PRACTICE OF AUDITING

Assignment Set – 1

1. Elaborate on the following types of audits-

a. Annual Statutory Financial Audits.

b. Interim and Concurrent audits.

2. Explain the relevance of internal control, especially as a business expands from a small operation to a larger organization.

3. Write a detailed essay on the meaning and importance of vouching.

Assignment Set – 2

4. Discuss the qualifications and disqualifications of an auditor of a Public Limited Company.

5. Analyze the chief points to be kept in mind by auditors, while undertaking the audit of hotels.

6. Elaborate on the duties of the Comptroller and Auditor General (CAG) of India.

DCM3203 - BUSINESS ENVIRONMENT

Assignment Set – 1

1. (i) Explain the SWOT analysis and steps involved in the application.

(ii) Describe the instruments of monetary policy.

2. Write a short note on the given topics:

(i) Changing profile of the Indian economy.

(ii) Influence of culture on communication and decision-making.

3. (i) Describe the characteristics of a mixed economy.

(ii) Explain the role of Foreign Direct Investment.

Assignment Set – 2

4. (i) Discuss the different laws impacting the business in India.

(ii) “An ideal economy is based on three principles”. Elaborate the statement.

5. (i) Describe the crisis of June 1991.

(ii) Discuss the benefits of privatization.

6. (i) Explain the concept of globalization and its benefits.

(ii) Write a short note on the structure of WTO.

DCM3204 - DIRECT TAXES

Assignment Set – 1

1. Explain the following terms:

A. Previous Year

B. Income

2. Determine the residential status for the assessment year 2025-26 of the following assesses:

A. Mr A, an Indian citizen, was born in the U.K. He came to India when he was 12 years age and went outside India for the first time when he was 25 years old. He left for the U.K. in May 2022 and again came back to India in March 2025.

Determine his residential status.

B. Mr R left for Japan on 15th March 2022, after staying in India for 15 years. He came back on 31st August 2024. Determine his residential status.

3. Mr Ravi is employed by X Ltd. At Delhi up to 30/11/2024 on the following terms:

1. Basic Salary Rs. 20,000 p.m.

2. D.A. 30% of basic salary (60% forms part of salary).

3. House Rent Allowance Rs. 8,000 p.m.

w.e.f. 1/12/2024 Mr Ravi joined Y Ltd. At Amritsar on the following terms:

1. Basic Salary Rs. 40,000 p.m.

2. D.A. Rs. 32,000 p.m. (forms part of salary).

3. House Rent Allowance Rs. 24,000.

4. Rent paid by Mr Ravi Rs. 7,600 p.m.

Compute the taxable amount of House Rent Allowance for the Assessment Year 2025-26.

Assignment Set – 2

4. Mr K purchased a piece of land on 4/1/1998 for Rs. 50,000. This land was sold by him on 1.7.2024 for Rs. 15,00,000. The market value of land as on 1/4/2001 was Rs. 1,00,000. Expenses on sales were 2% of the transfer price. Compute the taxable capital gain for the Assessment Year 2025-26. Assume the cost inflation index for 2024-25 to be 363.

5. Explain the following Deductions briefly:

1. 80C 2. 80D 3. 80E 4. 80U

6. The following particulars are of Mr Arun’s income for the previous year ending 31st March 2025:

1. Income from House Property (Loss) Rs. 6,000

2. Interest on sundry loans (Income) Rs. 3,000

3. Business income (cloth) Rs. 2,90,000

4. Share of loss from the firm Rs. 18,000

5. Speculation loss Rs. 3,200

5. Dividend (Gross) Rs. 5,000

6. Capital gains (short-term) Rs. 1,500

7. Capital gains (long-term) Rs. 6,000

8. Loss from small-scale industry Rs. 14,000

9. Income from agricultural land Rs. 4,500

Set off various losses from income and compute the gross total income. Compute the amount that can be carried forward.