Notes about previous question answer, Lecture notes of Computer Science

Download Notes about previous question answer and more Lecture notes Computer Science in PDF only on Docsity! ST.I , ~~ ~ r 1c CAI U ri!: LlJI.AllY .. M .... "4 CkLOU-57 SI il (lOl6 Batch onwards) G 135,2/335.2/ 435.2/535,2/635_ 2 Reg. No: I I I I I I ] 8t Aloysius College (Autonomous) / 8 Com /B 8 A Mangaluru B,A, • • • • ,/B.Sc/B.C.A. - Semester II - Degree Examination April - 2019 ENGLISH Time: 3 Hours Max. Marks: 100 (Prose) I Answer the following in a word, phrase or a sentence each {1x5=5) 1. What irritated the author Jerome when he started packing? 2. Who wrote the poem " She walks _in Beauty"? 3, Faraday marched against the mysterious forces of --- 4. Mention any one ·feature of a fixed mind set. s. What is the reference to "iron curtain country"? II Answer any ~ of the following in about 80 words each (5x5=25) 1. How is light pollution a biological nuisance? 2. How did Harris and George make packing exciting? 3. How does Aldous Huxley explain the agony of plants? 4. Would you call Narayan Murthy a visionary? Why? s. What are the methods with which light pollution can be avoided and what are the successful examples the author cites? 6. How has Mr Murthy structured his speech? 7. Describe the nuisance created by the dog Montmorency. (Poetry) III Annotate any IWQ of the following in about 80 words each 1. Over the white seas Rime white and cold Brigands ungentled Icicle bold Took her young daughters Sold her strong sons. 2. She kills her bright future And rapes for a sou Then entraps her children With legends untrue 3. We slowly drove - He knew no haste And I had put away (5x2=10) Contd ... 2 ff,$ •~I , , • I • • •• l . > ( \/~~ . .. • ~• ,; . •• · • . • 2 Page No. 2 G 135.2/33S.~i435,2/S35,l/635· My labor and my leisure too, For his civility. . t 100 words each (Sxl=lS) f th following in abou IV Answer any THREE O e d nd myths in the poem? ber of legen s a · 1. Why does Maya Angelou liSt a num f . , . . e title ' A Far Cry from A nca . 2. Discuss the various implications of th h d ded condition of man in t e poem "The 3. How does Markham present the egra Man with a Hoe?" d th ·n the poem " Because I Could Not 4. How does the poet contrast life and ea 1 Stop for Death"? (Short Story) v Answer any THREE of the following in about 100 words each (Sx3=15) 1. Give a detailed account of Appa Mam's pilgrimage. 2. What did Ivan plan to do with the money that would transform their lives? 3. Give an account of Appa mam's eccentric nature. 4. Why did Ivan and Masha start hating each other? (Grammar and Vocabulary) VI 1) Rewrite the following sentences according to the instructions given in the brackets (lxS=S) 1. She was so poor that she could not educate her son. (use "too ....... to") 2. He likes tea. But he likes coffee more. (combine using 'prefer') 3. Unless you study well, you will not get good marks. (use 'if' without changing the meaning) 4. He is an eminent scholar. He is also a famous scientist. (Combine the two sentences using 'Besides') 5. Tom said 'Mother, I am hungry'. (write in reported speech) 2) Fill in the blanks with appropriate phrasal verbs (lxS:5) 1. He was so far away, we really couldn't __ what he was saying. (make up, make out) 2. She had ____ fifteen dresses before she found one she liked. (tried on, tried out) 3. Whenever he sat down at the piano we knew he , was going to ___ ( show up, show off) 4. The firemen had to --- the room to rescue the children. (Break up, Break Into) s. He will ____ many reforms. (bring about b . , ring up) contd .. ,3 •ti'-= ,,1-,~ ... l 1 • rr t , , ...... , .. G 136,2/336.2/436,2/536,2/636,2 l") ~~.ft.~~~~- m~-~qmT~ ~qT<fl~ I ll~~ro. ~~to 11 arqcrr ~~~.m~~iITTI ~·M-M~.~~ 11 t) ~~WlfifiT~~- 1. ~ ~ ur~m-ffl ~-" fri~i~{OT ltJlSil~C!; I 2. $~~~~~~m~~I IV ar) ~~#~~- 1. ~ m it ~ ii~"'" oil ~ f~•JPTm ~ ? 2. ";ffifcfif~~~~~? 3. ~~mll~qir? 4. ~~~ofWT~? 5. 41"1100" ~'I'm aN~? 6. ~~~~~t? arr) ~~~~~- 1. ~m,;mR I 2. 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UNIT - IV 1. ::l~c,.,oo" m.::f ZJdo:m. e) Qu~~ w~ e.rocrc>a::id~ ooo:m. e) ~Olrc) ~O" ~tJu60" Mo? ~ ) ~oo:mwi:k~mo~ o~o-·,~uc)O" e:,mJ~? ffi) .::l23cvu~ w~ e.rocrc>a::id~ o. e.ro) w~e~~ ~tJu6e1 0$0? 2. ~.::ramogf' m~ ZJdo:m. e) w~('~m2ao ~uc>O" e.rocrc>a::idm ~of'\ w~oo:mi ,-J • e) MO~rc,230 uc>~ ~fJOlrc). ~) 3oi:mw!l('~m2ao ~uc>O" e.rocrc>c"Edm ~o" w~~03Ju. •••••••• (lxS=S) (Sx3=15) iT.ALOY3IUS CIWII Ulljll MANGAL'.lU-575113 G 140.2 (201ij Batch onwards) Reg. No. IL----1.l _..1-I _L---1.-__,_____,] St Aloysius; College (Autonomous) B A /B Sc /B C Mangaluru · • · · om./B.B.A,Jf B.C.A. - Semester II -Degree Examination April · 2019 ADJJITIONAL ENGLISH T~me: 3 hrs. Max Marks: 100 UNIT- I Ji Answer any !W2 of the following questions in about 200-250 words each: (2x5=10) 1. Sketch the character of Jayatheertha Acharya. 2. Chughtai portrays the detrimental effects on poor women of being unmarried in a society th:dt forces them to cater to potential bridegrooms. Explain. 3. Explore the 'chemes of sympathetic portrayal of tradition and a critique of modernity in the short story 'The Sky and the Cat'. UNIT - II II A Answer the following questions in a word, Phase or sentence each: (Sx1=5) 1. Mention the four birds used in the poem 'The Season of Phantasmal Peace'. 2. What is the theme of Keki Daruwala's poem 'The Mistress'? 3. Which place is being referred to as 'noisy and boring' in the poem 'The God's Wake Up·'? 4. What is being described as 'unflawed' in the poem 'Ode to a Large Tuna in the Market'? 5. What is an Ode? B Answer any THREE of the following questions in about 200-250 words each: (3x5=15) 1. What are the images with which Neruda addresses the Tuna in the poem 'Ode to a Large Tuna in the Market' ? 2. List all the symbols and images used in 'The season of Phantasmal Peace' and explain their significance. 3. What are the agnostic elements used in the poem "The God's Wake Up"? 4. What are the main concerns of the poet Keki N. Daruwala in the poem "The Mistress"? c Answer any Q.t{l of the following questions in about 300-350 words : (lx10=10) 1. Explain the irnportant thematic concerns in the text 'Ode to a Large Tuna in the Market' by Pablo Neruda. 2. Walcott considers the Season of Phantasmal peace as "the equivalent of prayer, a vision of peace that must be heard continually." Justify. UNIT - III III A Answer the following questions in a word, phase or sentence each: (10xl=10) 1. Who lost Jack when he was a baby? 2. When does Lady Bracknell start liking Cecily? 3. Who proclaims that "Divorces are made in Heaven"? 4. Who is Jack's biological brother? Contd ... 2 / 1/1 sr. 1.1 •. •1~ cnu~1 u1a,1n MANGALORE-575003 G 150.2 (2017 batch onwards) Reg. No. I I I 5t Aloysius College ( Autono.._m___,_o_u_s )....__--'---_.__~~ Mangaluru B.A./B.Sc. /B.Com./B.B.A/B.C.A Semester II - Degree Examination April - 2019 Time: 3 hrs. FRENCH Max Marks: 100 I. Mettez les verbes au passe compose ou a l'imparfait : (10) 1. -II e st 20~ 3~. Tu es encore en retard ! Nous (avoir) ..................... rendez-vous a 20h. - ~um (dire) .................... de ne pas venir trop tot. Tun' (etre) ...................... pas sGr d'etre a I heure au rendez-vous. 2. -Qu'est-~e que tu (faire) .................. quand tu (sortir) ................. du bureau? - 11 (faire) ................... beau, Je (se promener) ....................... Je (revoir) ...................... une vieille amie, nous (parler) ................ et nous (prendre) ....................... un cafe. II. Mettez les verbes suivants au futur simple : (10) 1. Cette annee, j' (organiser) .................. mieux mon travail. Je (finir) ..................... moins tard. 2. Tu (venir) ........................ me voir un week-end sur deux. Nous (pouvoir) ......................... Partir plus longtemps en vacances. 3. Je (faire) ..................... du sport plus souvent. Nous (aller) ...................... ensemble a la piscine. 4 . Mes enfants (lire) .................... plus.Mon mari les (emmener) .................... ala bibliotheque. 5. Mes amis, vous nous (visiter) ..................... chaque semaine. Nous vous (inviter) ......... ......... pour le dejeuner. Ill. Completez avec qui, que, ou: (10) 1. J'ai une amie .................. s'appelle Emma. 2. Elle a compris ..................... ii ne supporte pas la musique rock. 3. Voici le studio ... ............... Madonna enregistrait tous ses CD. 4. C'est la chanson ............... mon frere chantait tout le temps. 5. Visitez la Provence ...................... est une belle region 6. Je connais l'histoire ....................... vous interesse beaucoup. 7. La fille ................ . a une valise cherche son billet. 8. C'est un magasin .............. ii ya une bonne collection de chaussures. 9. J'ai telecharge le film ................... tu as vu hier. 10. Goutez le plat ................... on a prepare. IV. Remplissez avec les pronoms «en» ou « Y »: (5) 1. Tu es alle a l'anniversaire d' Anita?- Oui, j' .................... suis alle. 2. Elle se souvient encore de moi ?- Oui, elle s' ...................... souvient. 3. Tu as fait un cadeau ?- Oui, j' ...................... ai fait un. 4 . Elle a toujours la nostalgie du Bresil ?- Qui, elle ............... a toujours la nostalgie. 5. Tu as pense a parler de notre prochaine voyage au Canada ?- Qui, j' ............. pense. v. VI. Repondez aux questions en utllisant un pronom : Exemple : Tu connais !'auteur?- Oui, je le connals l . Tu as lu son dernier livre ? 2. Tu as aime l'histoire? 3. Tu achetes souvent les romans policiers? 4_ Tu aimes aussi les films policiers? 5. Tu as invite Pierre? (5) Mettez les verbes a l'imperatif : . (5) 1 (Organiser) ....................... mieux notre travail. (nous) 2: (Apprendre) ... .................. a program~e~ tes activites. (tu) (Faire) ........................... la liste des pnontes. (vous) 3 · (Attendre) ...................... la meilleur moment pour prendre rendez-vous. (vous) 4 · ) ton travail. (tu) 5. (Commencer .................... . Contd ... 2 rn1,i• U Q. • ' • lJ t \ e .J G 150.l Page No. 2 Reformulez avec l'adverbe en -ment: (S) . . ) (de maniere pos1t1ve Exemple : M.Martin se comporte .................... . VII. M. Martin se comporte positivement 1. Mlle. Vidal a interrompu son stage .......................... (avec brutalite) 2. M. Jimenez est tres competent ..................... (de maniere apparente) 3. M.Ming : c'est le meilleur ......................... (de maniere incontestable) 4. M. Fouillol s'est oppose ........................... (avec violence) a ses collegues 5. M.Andrieux a tout compris ........................ (de maniere immediate) VIII. lisez et repondez aux questions : (lO) A Visan, les touristes vont a la ferme Pas u·n villageois n'y echappe « La Ferme » de TFl, est aujourd'hui le principal sujet de discussion a Visan (Vaucluse), du salon de coiffure a la boulangerie. C'est dans ce village de 1638 habitants que sont implantes les locaux de la nouvelle emission de telerealite. Une vingtaine de celebrites sont enfermees dans une ferme pour y travailler. Au village, ii ya les pours et les contres. Mais les enthousiastes sont plus nombreux. Au cafe le patron allume la teie a l'heure de !'emission:« Les clients la regarde, chacun y va de son commentaire. Souvent les passants nous demande ou est situee la ferme. » Des passant parfois envahissants : 400 voitures ont debarque le lundi de Paques. « Je n'avais jamais vu autant de monde a Visan » confie Claude, agriculteur. Certains beneficient deja de retombees economiques, comme Geraldine, la boulangere : « On fournit de 30 a 80 baguettes par jours a la production, c'est rentable » Theo, de la cave de Visan, livre a la ferme entre 50 et 60 bouteilles tous les dix jours : « Nous sommes dans une region viticole. Si seulement 10% des telespectateurs retiennent que les celebrites boivent du vin de chez nous, on aura reussi.» o· autres sont plus critiqt.e:;. Raphael, aide-soignant, esperait « que 'La Ferme' donnerait une meilleure imag~ de Visan. Mais les journalistes nous snobent et nous etiquettent 'paysans '. Vivement que tout soit fini, que le village redevienne ce qu'il etait. » II ne reste done plus qu'a attendre. Attendre de retrouver la tranquillite pour certains, attendre les retombees financiere pour d'autres. 20 minutes, jeudi 29 avril 2004 1. Ce texte vient de quel journal ? 2. Combien d'habitants y-a-t-il dans le village? 3. Quelle type d'emission est« La Ferme »? 4. Quelle est la profession de Claude? 5. Pourquoi Raphael n'aime pas « La Ferme » ? 6. Quelle est la retombee ecohomique pour Geraldine ? · 7. Les habitants de Visan, sont-lls tous contents de la presence de TFl? 8. Pourquoi les touristes vont a la ferme? 9. Theo, qu'est-ce qu'il livre a la ferme? 10. Nommez la/les emission(s) de telerealite que vous avez vu. IX. Ecrivez deux dialogues : (20) 1. 2. Votre ami(e) a un entretien pour trouver du travail Vous lui d d . . . • · onnez es conse1ls Vous etes invite dans votre fam1lle avec votre ami(e) Mai t . · • S VO re am1(e) h' 't a · qu'il/elle ne connait personne dans votre famille. es, e venir parce 3. Vous retrouvez un(e) ami(e) que vous n'avez pas vu(e) d • 1 epu,s ongtemps. lmaginez la scene. x. 1. 2. Ecrivez deux lettres : vous ecrivez a votre ami(e). Vous lui decrivez vos vaca d' . nces ete vous avez envie de faire un stage dans une entreprise fran ais · directeur des ressources humaines). ~ e (lettre ou message au ORH : (20) 3. vous avez participe dans une fete. Vous ecrivez a vot . re am1(e) Vo 1 • • pays ou d'un pays que vous connaissez) · us ui decnvez la fete (de votre ••••••••••••• ST. Ar.o , ~lJS CILLUI UIURY (2014 Batch onwardsY,AN GALORf-S7 s eel · G 1s1.2 Reg. No: I I I I I / ] St Aloysi c us allege (Autonomous) /B S /B Mangaluru B,A, , c. ,Com./B B A /B C . · · • • ,A Semester II - Degree Examination April_ 2019 MALAYALAM Tlnte: 3 Hours Max. Marks: 100 I 631:CTnO COl:6TBO 0JOcfhJmtm1cuB @mTmlt>6l(Z)!9!CIJl!cfh 1 s1. f\.J(ffll)mO@m ~cm cfhll)Ocfh ~ wtm16)mO<IlJ6 o <IDM:r}'1nC!ml'J16)mO cfh LD O f\.JOl cm 6lffi@! 6)S <IlJ! 0 lru c cm cl c£h cm 6) <IlJ nm ? 2 (\ij)\P!<mID!cfhom1 C(Z)6TlJ1@amo<IlJ16)<IlJ @~6l?J§6lcmnm66lcfh06TB ? 3 f3!ffic:110(l\.)OOJ16)m() tR>Oruo ~ntnO<IlJ1<0!cm! ? 4 (l\.)lffi1m6T1.11cm1m1?JS1co'8 rucm ~6)(U)'¾iJOo (Z)0q6m'3~06ffi mm6C:la.J6lJ6)<Il.) (ID?) 6'f1.l(O?J1 ~(ll) ? (2x 5:cl0) 5 ~!S!cfh0§1rtm c£h 1sc00icm ruoCl\.JruB<nm<IlJ!6lS amirumJ1J ~nmo<IlJ1m6cm6 ? II mo6lla.l61J;\mnl>16lmn (l\)C13c8@ru6o (l\)OmcruJru6o n.JJc8<IDl1lOc006cfh 6 (l\.)cm cl C(Z)O moo 6 cfh 1co'8 Cl\.Jo Cl\.J O i'O<IlJOl tm <IlJ1 nm f\.JO f\.JC!ml'J 1co'8- cfh \P nm cfh ! mnn 1s 06)(U) cfh s cmru c8 cfh06TT) 6 cfh 16l'¾iJ c:so .. 7 ru6l6TBoro1ooco'8 <m6lcm mJom.urulc00om rucm mffill cm1ro11;i.psom\' an6l c--:on amim 1ce-, 1 iaJlro 6 m @6lffi6l m <£M1(Z)O ru6TT1~ cmmo6l s Cl\.J o(l\.)0(0100 6 cm6l cmm ru1tR>J(l\.)1oooc:m @m6 ciaJruoo' cfhlP16'rollll1'¾iJ. (4x5=20) 8 63<0l006)1a.JIB, 1iaJ6 o <Tffil()J(l\)Offio ()J6)(0 n~)C:P6 cmm6 oooro6 6lS Cl\.Jo()J0f36m'3~1co'8 f\.J 6) IB,S 6 00 6 ruo m (\ij) m 1 cOO 6 cfh\P16'rollll1 §1 '¾iJ .(\ij)6lmn cfh oe.flnm lllOo (l\)(m) 1co'8 ru16TB6cfh 1soo6cm 63ro6 ru6mJC:iaJOnN1.J~<IlJ(Z)6~<mo<IlJ1ro6cm6 cfhOi'06TT1o . 9 ~m1oo 53cm60 (Z)m~1iaJOcOOOm cfhlP16'rollll1'¾iJ, 63CTn6ol f\.JC:dhli cfhM<m<IlJ6o Cl\.Jo(f)1cmru66)(Z)0CTn!o 63<01001a.J!o ~6lmn Mn91<IlJ(Z)O<IlJ1ro6cm1'¾iJC~O .. 10 "amiun1<IlJ~o6lcm Bnn1?J1oo6c:©o" 11 aminmc8B6n91c1nm ru1roc16lcmm - C<IlJnm6cm6 m16lmn n.J!L<m1@onm nnnm1 '3l(Z)1c006@1cmlc00oc00o@ 6) !l...J nm 16l<IlJ ~ (Z) 16l <Il.)Cl'T)C:f\.JO (08.. Contd ... 2 l G. 301.2 Page No. 2 ll. On 1st July 2015 a company purchased a machine for~ 3,90,000 and spent t 10,000 on Its Installation. It decided to provide depreciation at lS% p.a . using written down value method. On 30th Nov. 2018 the machine was sold fort 1,00,000 on 1st December 2018 the company acquired a new machine at a total cost oft 7,60,000. The company closes its books of account on 31 March every year. Prepare Machinery a/c for Four years till 31.3 .2019. 12. Ramya Ltd has two departments Dept A and Dept B. From the following particulars prepare columnar departmental trading and Profit and Loss account for the year 2018. Particulars Department A Department B Stock on 1.1.2018 3,00,000 50,000 Purchases 20,00,000 15,000 Sales 22,00,000 4,50,000 Transfer to Department B 3,00,000 --- Manufacturing expenses --- 60,000 Selling expenses 20,000 6,000 Stock on 31.12.2018 2,00,000 60,000 13. From the following particular relating to Ghulam Gram Panchayath for the year ended 31.3.2019. Prepare a Receipts and Payments Account. Amount Amount (~) (~) Grant from state Expenses on works given government by Zilla Parishad for 8,000 For Chowkidars 60,000 district plan For other Employee 40,000 Grant from central Newspapers 1,500 government 50,000 Receipts from Zila Sale of newspaper 100 Parishad for District Plan 10,000 Receipts from Panchayat Payment for duties 5,000 Samiti from forest resources 15,000 Payments for general Receipts from taxes and administration 38,000 duties 20,400 Expenses for Chowkidars 52,000 Receipts from state government properties 3,000 Expenses on public Receipts from loan from Health 45,000 state government 25,000 Street lighting 11,000 Entertainments 4,000 Expenditure for local Miscellaneous expenses 16,800 sports 12,000 Balance in hand on 10,500 1.4.2018. SECTION - C Answer any IW2 of the following: (2x16=32) on 1.4.2013 Vijaya Company L_lmited purchased a machinery fort 8 ,oo,ooo 14. desiring to replace the machinery at the end of 5 ye th . . . ars e company establishe~ a_ deprec1at1on fund investments are expected to realize SO/o interest. Sinking fund tables show that t o 180975 •,nve t d h .11 · s e eac year w, produce ~ 1 at the end of 5 years at 5%. Contd ... 3 ST.ALOY 31L1 .. _. wLl:Ja: UiU,i, · • MAt-4G;..LQIU: - 5 15UUJ G, 301,2 Page No, 3 ihe company _c_loses the accounts on 31st March each year. At the end of t he 5th year sec~nties realized at 10% less than their book value. ShOW Machinery account, Depreciation Fund account and Depreciation Fund investment account. 1s. iaj Cycle Ma~ Mangaluru gave 200 bicycles to Dev Cycle shop Mysore to be sold on consignment basis. The cost of one cycle was t 4,500. But the invoice pric~ was ~ 6,000. The Toy Cycle Mart incurred t 50,000 towar~s freight and insurance. Dev Cycle shop gave an acceptance fort 6,00,000 in favour of Taj Cycle Mart. 4 cycles were destroyed in transit and an amount of t 12,000 was received by the consignor from the insurance company. Dev Cycle shop had spent t 20,000 as rent and ~ 15,000 as insurance and had sold 160 bicycle at t 6,300 each. The consignee is entitled to a commission at 6% on sales. The consignee is entitled to a Del credere commission 1 % included in his commission. Prepare Consignment a/c, Dev Cycle shop a/c, goods sent on consignment a/c and Abnormal Loss a/c in the books of Taj Cycle Mart. The following Trial Balance was extracted from the books of wholesaler Ltd 16. as on 31 March 2019 . Particulars Debit (t) Credit(~) Capital 1,00,000 Drawing 20,000 Stock on 1.4.2018 Department A 11,400 Department B 9,800 Purchases Department A 39,600 ---- Department B 37,400 ---- Sales Department A ---- 74,000 Department B ---- 66,300 Inter Departmental Transfers Department A ---- 2,500 Department B 2,500 ---- Return Inward Department A 3,500 ---- Department B 2,800 ---- Wages and salaries 16,500 ---- Advertising and catalogues 8,700 ---- Dividend on shares in B Ltd ---- 1,050 Shares in B Ltd 23,000 ---- Debtors 49,200 ---- Creditor ---- 29,740 Carriage inward 2,400 ---- 18,300 ----Rent and Rates Furniture 15,000 ---- 7,400 ----Sundry expenses 6,840 ----Bank Provision for Bad debts ---- 750 2,74,340 2,74,340 Contd ... 4 - 5')_, J G. 301,2 Page No. 4 Adjustments: i) Write off Bad debts ~ 1,200 and Increase the provision for doubtful debts to 5% of book debts. ii) Sundry expenses outstanding ~ 400. iii) Depreciate furniture by 10% iv) The catalogues in hand were valued at 600 v) The stock at the close was: Department A ~ 29,600 Department B ~ 17,000 vi) The interdepartmental transfers were made at cost price. vii)The expenses to be allocated in 2: 1 ratio. Prepare Departmental trading and Profit and Loss a/c and Balance Sheet as at 31.3.2019. SECTION - D Answer the following: {1x10=10} 17. Maruthi Ltd bought~ 10,000 3% govt. stock at~ 40 ex-interest on 1.1.2017 and paid cheque for ~ 4,100 including ~ 100 for brokerage. The interest is received on 31st march, 30th June, 30th Sept and 31st Dec. The entire stock is sold on 31.05.2018 at ~ 43 cum-interest and a sum of ~ 4,190 was received after deducting brokerage. The financial year of the firm ends on 31st December. You are required to prepare the investment a/c for the two years. Assume face value is t 100/unit. ********** S'i.. . , 1 • ""1.L1il UiliiY M ANGALORf-575113 (2017 Batch onwards) ; 301. 2a Reg. No: j I I I I I I St Aloysius College (Autonomous) Mangaluru B.Com. (ACCA) Semester II - Degree Examination April - 2019 INTERNATIONAL MANAGEMENT ACCOUNTING •1,ne: 3 Hours Max. Marks: 100 SECTION -A Answer any FIVE questions carrying 2 marks each. (Sx2=10) 1. For last year a Company had budgeted to absorb overheads at the rate of $5 per direct labour hour and it was estimated that each unit would require 4 direct labour hours. Production was budgeted at a level of2,000 units but actual production was 1,900. It transpired the actual overheads incurred were $43,000. What was the under/ over- absorption of overheads for the year? a. $2,000 over - absorbed b. $2,000 under- absorbed c. $5000 over - absorbed d. $5,000 under- absorbed 2. A company operates a premium bonus system by which employees receive a bonus of 75% of the time saved compared with a standard time allowance (at the normal hourly rate). Details relating to employee X are shown below: Actual hours worked : 36 hours Hourly rate of pay : $10 Output achieved 400 units of product Y Standard time allowed (per unit of Y) 6 minutes What is the bonus payable to employee X ( to the nearest$)? A. 30 B. 40 C. 70 D. 80 3. A product requires raw material costing $0.5 per kg. In February 2,500 kg of raw material were purchased at a cost$ l ,500. 2,300 kg of raw material were used. Raw material inventory is valued at standard cost and there was no opening inventory of raw material. Contd ... 2 G 301.2a Page No. 2 . . .. What was the materials price variance for February? A. $250 adverse B. $230 adverse C. $230 favourable D. $250 favourable 4. An investment of$ 100,000 to be made on 31 December 2017 will production return of$ 13,000 in perpetuity, with the first occurring on 1 January 2018. What is the net present value of this investment (to the nearest $10) on 31 December 2016, A. $11,820 B. $25,450 C. $39,090 D. $79,090 5. The following information is available for a production process for the last period: Material input 200kg at $6 per kg Labour and overhead input $3,500 Transfer to finished goods 190 kg Normal loss is 15% of input and has a scrap value of$ 1 per kg There is no opening or closing work in progress. What is the value of the finished output for the period (to the interest$)? A. $4,465 B. $4,670 C. $5,219 D. $5,253 6. Selected figures from a firm's budget for next month are as follows. Sales $4,50,000 Gross Profit on sales 30% Decrease in trade payables over the month $10,000 Increase in cost of inventory held over the month $18,000 What is the budgeted payment to trade payables? A. $343,000 B. $323,000 c. $307,000 D. $287,000 7. Which of the following is correct? A. Qualitative data is generally non-numerical information. contd .. ,3 . uU~i UB~KY 81 ' -~"" ool .. MANGALORf-57 5 G 301.2a Page No. 3 B. Information can only b tr e ex acted from external sources. C. Operational infonnation gives details of long tenn plans only. D. Quantitative data is always accurate SECTION - B Answer any FOUR questions carrying 12 marks each. {4x12=48) 8. Tomkins is engaged in the production of electronic musical instruments. The Management accountant wishes to prepare a flexible budget for next. He obtains the following information from a summary of electricity cost as related to direct labour hours for the current year: 9. Month Electricity cost ($) Direct labour hours May 1,548 June 1,667 July 1,405 August 1,534 September 1,600 October 1,600 November 1,613 December 1,635 Required: Using regression analysis y=a+bx of the above data, estimate: a. the annual fixed element of electricity cost. b. the variable element per hour of direct labour. 297 350 241 280 274 266 285 301 Omega Electronics has the following budgeted statement of profit or loss: January $000 February $000 March $000 Sales 40 45 50 Cost of sales QQ1 (22.5) @ Gross profit 20 22.5 25 Salaries and wages (10) (10) (10) Other administrative costs (5) (5) (5) Depreciation (1:i} Qj) (li) Profit ~ Q 2.5 The following assumptions have been made relating to cash flows. April $000 55 (27.5) 27.5 (10) (5) (li) 1 1. Half of the customer will pay in the month following the month of sale and the Other half will pay two months after the month of sale. In each of November and December, sales revenue was $75,000. Contd ... 4 55 G 301,2a Page No. 6 The following statistics are available: Pressing Assembly Canteen Maintenance Area 2,500 5,000 1,000 1,500 Machine value ($) 1,000 5,000 1,000 3,000 KW hour rating of machine 10,000 10,000 2,500 2,500 Indirect material consumed 5,000 5,000 3,700 1,300 No. of points 30 40 20 10 Use of service department costs is estimated as: Use of canteen 50% 40% 10% -- Use of maintenance 50% 40% 10% -- Required: a) Allocate and primary apportion overheads to cost centre b) Reapportionment using simultaneous equation 15. William manufactures exclusive office equipment and is attempting to prepare a budget for March. The following information is relevant: Hogmonay Melchitt George Opening inventory in units Budgeted sales in units March 73 46 100 390 220 330 Selling Price 220 308 61 Annie requires that her closing inventory be 30% of that month's sales. All three products are made using material Y, material Z, unskilled labour, skilled labour and other overheads. The Quantities are as follows: Hogmonay Melchitt George Cost Material Y Labour Material Z Unskilled labour 4 5 2 $12 2 3 1 $7 hr 3 5 2 $4 Skilled hr 2 8 $6 Contd ... 7 ir. r.L . , .,·U~ COJJ.iQI UIIJil MANGALOU-515 003 G J01,2a Page No. 7 Annie opening inventory of raw materials is 142 cubic meters of wood and 81 cubic meters of plastic. She intends to increase this during March, However, so that she always has sufficient raw materials to produce 50 units of each item of equipment. Other overheads are recovered on the basis of $1 per labour hour. Required: a) Prepare functional budgets for March for: i) Sales ii) Production iii) Materials usage iv) Labour usage v) Materials purchases b) Prepare a budgeted profit and loss account down to gross for the month ending 31 March. 16. The Elvira is contemplating three available investment opportunities, the cash flows of which are given below: Initial Cash flow Investment Year l Year2 Year3 Year4 Year5 $000 $000 $000 $000 $000 $000 Project Adina 100 40 40 40 40 Project Belcore 120 IO 10 IO IO 200 Project Calisto 150 100 80 In each case the initial investment represent the purchase of plant and machinery whose realizable value will be 10% of initial cost, receivable in addition to the above flow at the end of the life of the project. Required: Advise which project Elvira should prefer using each of the following investment criterion: a) Payback period b) Net person value at 15% c) Internal rate of return. SECTION - D Answer the following q_uestion. (1x10=10) 17. M Co is a small manufacturing company. The following information is available Budgeted Labour rate per hour $4 Fixed overhead absorption rate per hour $2.50 Contd ... 8 l hf ! i U J~.u• ., I Cl , t, ! . U J , ""' G 301.2a Page No. 8 Actual Hours worked 3,000 hours Fixed overhead $9,000 Variances Labour rate 300 favourable Fixed overhr.:ad expenditure 200 favorable Fixed overhead efficiency 500adverse Required: a) Using the infCJrmation available, calculate: I. the budgeted fixed overhead expenditure and state if the fixed overhead capacity variance would be favorable or adverse. II. the labour efficiency variance III. the actual labour rate per hour b) Which of tne following could have caused the fixed overhead efficiency variance to arise? A. Sub contract staff being brought in to partially cover a strike by M Co's w,.)rkforce B. Incorrect estimation of standard absorption rate per hour. C. A key piece of machinery breaking down and requiring repair before manufacturing could continue. D. The materials supplier failing to deliver raw materials into stock as required. l G 303.2 10.a) f ( Page No. 2 d fr 16 players including 4 A cricket team of 11 players is to be fonne om d ' fferent ways can a team bowlers and 2 wicket - keepers. In how many 1 be fonned so that the team contains a) Exactly 3 bowlers and 1 wicket keeper b) at least 3 bowlers and at least one wicket - keeper. (6) 3 th d 30% of the remainder b) A man gave - of his property to one son an gave 8 to another son. He distributed the remaining property among 3 charities in the ration 2:5:7 if the difference of the two son's share is t 4,2oo. What was the total value of his property and how much did each charity receive. (6) 1 l.a) Find the second order derivative of the function Y = x 3 + Sx 2 - 7x + 11. (4) b) Findthederivativeofyw.r.txwherey=(x+2)(x+1)2. (4) • . . 3x+logx c) Fmd the denvative ofy w.r.t x Y = 3x_4 • (4) 12.a) A person deposits f 5 lakh on retirement in a bank. The deposit earns 14% annual interest. How much can be withdraw annually for 15 years. (4) b) A person borrow's f 50,000 from a firm at 16% compound internet. i) If he repays the loan in 5 equal annual installments, find the installment. ii) If he repays the loan by paying equal unending annual installments, find the installment. 13.a) A person goes by walk from his house to his office at a speed of 4 kms/hour. He talces 2 hours to reach his office. If he travels by bicycle at a speed of 6 kms/hour, how much time will he take? b) Three different sections of library need the services of 3, 4 and 5 workers respectively. If 12 workers are available, in how many way can they be allotted to different sections. SECTION-C (8) (6) (6) Answer any TWO of the following: (2x16=32) What will be the values of x for the maximum and · · 14. a) mm1mum values of x 3 - 9x2 + 24x - 12 = 0 b) Find i) the average cost function and ii) the · 1 margma cost function for total cost function, TC= 35 + SQ - 2Q2 + 2Q3 E 1 · va uate them at Q = 3 and Q = 5. 15. a) The Banker' s gain on certain bill due after 6 h . • 0 • mont s 1s t 40, the rate of interest being 161/o p.a. Fmd the face value of th b' ll . e 1 also find the true discount and bankers discount? (8) (8) (8) Contd ... 3 ST.ALui...J~ _., .... '111t: Uiiai6'1 MANGALORE-57510 G303.2 Page No.3 b) A retailer buys 10 copies of a mathematics book, 20 copies of a (S) commerce book and 15 copies of a statistics book. The marked price of the books are f 180, ~ 120 and~ 100 respectively. The trade discount on these books are 25%, 20% and 20% respectively. Find the total bill amount. If cash discount is 2% for immediate payment, what is the amount payable? 16.a) A person saves~ 2,000 annually for 5 years. Afterwards he saves f 3,000 (8) annually. Find the amount at the end of 15th year at 10% interest rate• b) At what per cent will~ 6,000 amount to~ 7,500 in 4 years. (8) SECTION-D Answer the following question: (lxlO=lO) 17 a) A committee of 6 is to be formed from 7 Indians and 4 Americans. In how many ways can this be done when the committee must contain at least 2 Americans. b) Find the probability of drawing a diamond card in each of the consecutive drawn from a well shuffied pack of cards, if the card drawn is not replaced after the first drawn . •••••• (6) (4) iT.Uvi...J~ """J.iGI lJlliiY Gr MANGALORf.S75etl (2016 Batch onwards) G, 304.2 Reg. No: Lj _LI _J__J____.__~__. St Aloyslus College (Autonomous) 8 C Mangaluru · om. Semester II - Degree Examination April 2019 ECONOMIC ENVIRONMENT Time: 3 Hours Max. Marks: 100 SECTION -A Answer any ~ questions: (Sx2=10) 1. What is a micro enterprise? 2. Mention any two sources of non-tax revenue to the government of India. 3. What is meant by fiscal deficit? 4. What is meant by disinvestment? s. What is Nm Aayog? 6. State any two uses of environmental analysis. 7. What is meant by entrepreneurship? SECTION - B Answer any FOUR questions: 8. Explain how poverty affects economic development in India. 9. Distinguish between public finance and private finance. (4x12=48) 10. Examine the role of fiscal policy in a developing country like India. 11. Explain the meaning and components of Union Budget. What are the various source of finance for union government? 12. Briefly explain the fiscal sector reforms in India since 1991. 13. Explain the external environment influencing a business. SECTION - C Answer any IW.Q questions: (2x16=32) 14. Explain the growth and structure of India's foreign trade since 1991 LPG reforms. 15. Explain the process of environmental analysis. Point out its limitations and benefits. 16. Explain the features of Industrial Policy of 1991. What are recent changes in it? SECTION - D Answer the Following: (1x10=10) 17. Narrate the success factors of an entrepreneur in India choosing a successful entrepreneur. • ••••••••••••