HSNC University, Mumbai Mumbai - 400 018 R. G, Thadani Marg, Worli, 1 Total Marl 60 | [ese 06.04.2024 Subject Code: UC-TCO-611 Program: Bachelor of Commerce Subject: Investment Analysis Portfolio Management IT re compulsory. (2) Figures to the right indicate full marks N.B. = (1) All questi QI. Explain the difficulties & the steps of evaluating the management of a company. (a5) oR of shares & the risk associated with it. What should (15) in details the concept of pledging f shares by the promoters of a company? QI. Expl: investors do when there is high pledging o| 2. Explain the formula of PS ratio & PB ratio. Explain the best usage of PS & PB ratio. as) What are the drawbacks of PS ratio & PB ratio? OR Q2. Explain in detail the 2 major misconceptions which investors have while understanding as valuation, Write a short note dn comparing valuation with its historical averages. as) nthe DOW Theory in detail with graphs. oR & Technical analysi (5) Q3. Explai ‘6. Distinguish between Fundamental Analysis 4. Explain the meaning of diversification of port folio by illustrating 2 model portfolios. as) ‘Explain which portfolio is perfectly diversified. What are the problems with huge number of stocks in portfolio? OR as) When is the best time to buy a stock? Explain the considerations & misconceptions while deciding to buying a stock. Page 1 of L QP CODE: 30806117D.M. Harish Buildi Date: 23.03.2024 Subject Code: uc. N.B. = (1) All questi HSN are compulsory. (2) Ii taures (0 the ri : ba University, Mumbai '& 47, Dt. RG. thadani Marg, Worli, Mumbai - 400 018 eg Semester: VI Total Marks: 60 Subject: Management Accounting II ate full marks QA Following are the sunny Sheet statements of p Sens 0 ed Bi both e alANCe sheets gf a "eels of two companies. Prepare the common size Balance oR Liabilities Aller converting them into vertical format. (5) Hae —_| Lid (Rs,) ‘Asset [ Xt Y hare capital 720,000 | Rs) | Lars.) 10% Pref Share 1.00.04 90,000 “| Tixed Assets 2,45,000 —} 4,10,000 Capital 00.000 / 50,000 {current Assets — | 2,90,500 | 3,32,800 Reserve Preliminary 10,000 | 6,000 15% 1,40,000 | 56,000 | Expenses Debentures | 50,000 | 59,099 Current Liabilities | 1,35,500 | 942.800 [545,500 |7.48,800 7 545,500 [7.48800 | Q1. B. Mis Bose Ltd carrying on business, furnished their Income statement forthe period ended 31st“ March, 2020, 2021,2022 and 2023, sy Particulars 2020 | 20 @ | 2022 @ | 203 | Sales 98,800 | 1,36,400 | 1,64,000 | 1,80.400__| Cost of Sales 88,100 1,24,900 7,49,700. 1,64,600 Operating Expenses 500 1,300, _| 800 1,000 Interest 2,000 3,700 5,000 5,400 Tax a 4,500 1,900 3,900 4,500 Profit 3,700 4,600 4,600 I 4,900 ch is suit anal: From the above information prepare a vertical Income statement which is suitable for Calculate Trend percentages taking 2020 as Net Profits (after depreciation & tax) - Machine A @) QP CODE: 30806110 the base year. Net Profits (after. | depreciation & tax) - Machine B () 10,000 30,000 40,000 60,000 40,000 __ 40,000 Sat} Page 1of 4 ysis and PTO:e, Two machines are available, X and Y. The cost of eae, ‘an expected life of 5 years. Net profits (after depreciatio: (as) Q.2 (A). Malji Ltd wants to buy a machin machine is Rs 1,20,000. Each machine has tax) during the expected life of the machine are given below: A. Following the method of Average Rate of Return (ARR), ascertain which of the machine will be more profitable. B. Calculate the Payback period for the above machines assuming a straight-line method of depreciation is followed and recommend the company which machine to buy based on the payback period method i \ 0.2. GB). A.company can make either of two investments atthe commencement of the year 2023. “Acsuming:a required rate of return of 10% pat, evaluate the investment proposals and recommend the company which proposal to consider under each of the following methods: (as) 1. Net Present Value method 3. Profitability Index method at The following are the details to consider: _ Particulars Proposal A | Proposal B| ® © | Féestof Investment (Rs.) (Scrap ‘Value ~ Nil) _ 20,000 28,000 | \ Life Gears) (4 Seiad “Estimated Net Income (after depreciation and tax) 2023 500 Nil | I 2024 2,000 3,400 f 2025 3,500 3,400 [2026 2.500 3,400 [ 2027 — 3,400 3. 1 to be received at the Depreciation is charged on a straight-line method. The Present value of Rs end of each year, at 10% p.ais given below: Year H 2 3 : : PV 0.91 083 0.75 0.68 7 4 2021 (15) 15 December 2020 ans as of 3 2020 @), Assets Goodwill Buildings (Ay Following are summarised Balance sheets of Sheetal Ltd ____ [2020 ® | 2021@ 2,00,000 50,000 50,000 Preference Share capital Profit & Loss A/C : Reserves 12% Debentures Creditors: QP CODE: 30806110Additional Information: \. Depreciation charged during 2021 was Rs. 12,000 on Machinery, Rs. 20,000 on Buildings and Rs. 4,000 on Furniture. 2. During the year 2021 interim dividend was paid Rs. 10,000 and tax was paid Rs. 5,000. 3. Part of the Machinery was sold for Rs. 15,000 at a loss of Rs.4,000. 4. During the part of the Building was sold at book value. ‘You are required to prepare a Cash Flow Statement for the year ended 31" December 2021 as per AS-3 by indirect method. Also, prepare the necessary ledger accounts for your workings. oR Q3.B.You are required to prepare a Cash flow statement as per AS ~3 by indirect method for the year ended 31-2-2013 from the following Balance Sheets as on 31 March 2012 & 2013 and additional information of Bala Ltd. (18) Liabilities \ ‘2012 (Rs) \ 2013 (Rs) 2 Assets 2012 (Rs.) | 2013 (Rs. ‘Share Capital 500,000 750,000 | Building 100,000 | 290,000 Share premium ~ | 50,000 75,000 Machinery 90,000 \ 270,000 Profit & Loss a/e - 13,000, 10% Investment 100,000, 100,000 12% ee 100,000 100,000 Stock 370,000 294,000 itor 80,000 50,000 | Debtors 58,000 49,000 Bahk Overdraft - 10,000 | Advanee tax 5,000 60.000 Provision 6,000 68,000 | Cash 5,000 6,000 \ 4,000 6,000 Bank balance 6,000 fenture 6,000 3,000 Profit & Loss ale | 7,000 \ eee Share issue 5,000 6,000 expenses to be | written off 746,000 10,75,000 \ (746,000 \ 10,75,000 | Additional Information: : ‘a. Share issue expenses incurred in the year Rs 2,500. b. Depreciation provided on building Rs 10,000 and machinery Rs 20.000 Pa QP CODE: 30806110 Page 3 of 4 dnQ4 (A) Calculate the oy perating leverage, Financial le Verage and Combined leverage for the following firms (15) Particula A B I Cc ] Production (in units) 17,500 6,700 | 31,800 Selling price per unit | 85.00 130.00 | 37.00 Variable cost per unit () 38.00 42.50] 12.00 Fixed costs () 4,00,000 3,50,000 | 200 Interest on loan @) 1,25,000 75,000 | Nil oR Q.4.B. Write Short notes (Any 3 out of 4) (15) a, Investing activities in Cash Flow b. Comparative Statement of Balance sheet and Income statement c. Different methods of appraising capital investment proposals ~ d. Financial tisk and Combined Risk |!HSNC versit Mumbai University, : aaah ilding, 47, Dr. R. G- Thadani Marg, Worli, Mumbai - 4 8 DM. Harish Building, 47, Dr. m rks: 60 ime: 08.30 am to 10.30am Semester: VI. ‘Total Mai ‘Time: 08. 7 Economics VI Date: 20.09-2098 6 Program: Bachelor of Commerce Subject: Business 606 Pro t Code: UC-TCO- Subject ot sor Fi re fk Draw diagrams B. ions are compulsory, the right indica marks (3) gt the right indicate full mai om . (2) Figures to . — (1) All quest wherever necessary 2 “a 15 Marks Qn Answer the following (My 2) ‘amine the Ricardian theory of comparative differences in cost. En tite explanatory notes on Net Barter Terms of Trade and Gross Barter Terms of Trade. © What is an offer curve? How are the terms of trade determined using offer curves? Answer the following (Any 2) i5 Marks Discuss the arguments in favour of a protectionist policy. Explain the different types of Tariffs © Explain the objectives of intemational economic integration, Q3 Answer the following (Any 2) 1S Marks. a. Balance of Payments always balances, Discuss b. Discuss the different types of Balance of. Payments disequilibrium, ¢ Examine the achievements and failures of WTO nswer the following (Any 2) 15 Marks Discuss demand for and supply of foreign exchange. Discuss the relative version ofthe Purchasing Power Parity Theory. © Explain the concepts of. spot and forward exchange rates, ‘END.-60% so! Yo | HSNC UnivetS#Y, Mumbai DM. Harish Building, 47, br, RG: 7?*ani Marg, Worli, Mumbai - 400 018 laris ding, 47, Dr 27.03.30. _ ——____——— | Date: 27-03.2995 10 am to 10:30 am Semester: VI Total Marks: 60 | Subject Code, y¢, ‘Time: 08.90 ar Bachelor of 1 | CO.60; merce Subject: Commerce VI- Human 1S Progr: Resource Management int He full marks putsory, (2) Rgures 0 plains qt’ folowing (Any: avo) 15 marks differenae s SRCEDL oF human resource mulllzeMment, Compare and analyse the by bebvcen ‘Traditional Vs, Srateyie human resource management is job ang : oe wo 10 analysis? Explain the eomponetts of job analysis. tis reer j | “eruitment? Explain the Extemal soutees of reerutment in detail Q2. ot the following (Any two) 15 marks aeeee way i te & explaj rie *Plain the concept and importance of training, c. Explaii ; Piatt the concept and limitations of performance apprsisal Write @ note on “Mentoring.” 13, Answer the following (Any two) eee ee Bin the concept and significance of human relations. PG Po the factors affecting employee mone, ¢~ Explain the employee welfare measures commonly adopted by organisations. . nsyver the following (Any two) aa an the concept and types of competencies in human resource management. Write a note on Changing patterns of employment. ¢. Sate & explain the concepts of Employee Empowerment & Workforce Diversity. SERIE innbniiiniriininidiekioire/ : HSNnc + mbai d University, Mu "98,47, Dy. jg, Thadani Marg, Worli, Mumbai - 400 018 Semester: VI ‘inancial Accounting II Date: 21.03.2024 60 Time; ‘Total Marks: ME 08.30 ay 49 10.90 0m Subject Code: UC-TC0-69, EMM: Yaeholor of Commerce Subjec B.—(1) All questions are Compulsory, (ay Viguyes to the right indicate full marks 15M Qa A The summaris Sumimatised Balance gy i 7 inding es lance Sheet of Rahit Limited as on 31° March,2017, being the date of aS under: 10,000, 10% Cumutati : j - 10% Cumulative Preference Shares of Land and Building | 10,40,000 fally pats S of 2100 each 10,00,000 Equity Share Capital: 10.000 Equity Shares of £100 each Plant and %60 per share called and paid up | 6,00,000 Machinery 15,60,000, 10,000 Equity Shares of 100 cach | £50 per share called up and paid up | 5,00,000 Stock in Trade | 650,000 a | Securities Premium 15,00,000 Book Debts. 20,50,000 7 10% Debentu | 4 Rronlana Los | jentures | 420.000 Tau 11,00,000 | Preferential Creditors 3.10.00 : | [Bank Overdraft — [9.70.00 dl | Trade Creditors —__|12,00,000 | Total 64,00,000 | Total 64,00,000 | Preference dividend is in arrears for three years. By 31-3-2017, the assels realised were as follows: Land and Building 12,40,000 Stock in Trade 6,20,000 Plant and Machinery 14,20,000 Book Debts 13,20,000 Expenses of liquidation are 1,72,000. The remmeration of the liquidator is 2% of the realisation of assets. Income tax payable on liquidation is %1,34,000, Assuming thatthe frat }-2017 payments were made on 31 You are required to prepare the Liquidator’s Final Statement of Account, OR p CODE: 30806108 Page 1 of 6 P.T.O.Qi BX Ltd, was ordered to be wound up on Mare 31st, 2017 on which date its balance sheet was\ as follows: 7,00,000 Good! 10,00,000 ce (ae [3.50.00 | 164,000 | Building ~~ 1,60,000 4,000 “$50,000 38,000 Debtors 25,000 Cash 500) P&L Ale 1,38,500 12,25,000_| Total 12,25,000 oe 000, Fae estimated to be realised are: Goodwill & 1,000; Building & 3,00,000; Plant & Creditors inet <10:000: Stock € 31,000; Debtors € 20,000 immediately Bem % 6000 on account of wages of 15 men at % 100 per month for 4 months: Per month for the ont ta" Of winding up: 2 9,000 being the salaries of 5 employees at & 300 33,000; Income-tar dertou,© Momhs; Rent for godown for the last 6 months amounting to Three ye: ‘ax deducted out of salaries of ‘employees % 1,000 and Directors Fees % 500. Years ago, the debit balance in the Profit and Loss Account was 2 77,925 and since that dat 3 ate the accounts of the company have shewn the following figures: Particulars Year Year Year 313-15 | 313-16 | 31-3-17 — z z z ross Profit | 65,000 5,000 40,000 Wages and Salaries 40,500 36,000 34,400 Electricity and Water Tax 5,750 6,380 5,260 Debentures Interest 8,000 8,000 8,000 [Bad Debts 8,540 7,600 6,700 | Depreciation 6,700 za = + [Director's Fees 1,000 1,000 1,000 | Miscellaneous Expenses as 10,500 7,265 7,980 [Totat 80,990 66,245 63,340 | In addition it is estimated that the company would have to pay & 5,000 as compensation to an. employee for injuries suffered by him which was contingent liability not accepted by the company. : Prepare the Statement of Affairs and the Deficiency Account, cash account and also prepare liquidator’ final statement of accounts. QP CODE: 30806108 Page 2 of 6A Liabilities Niya Lid, | pant Stas 0 0,000. 3,00,000 2,50,000 | 3,50,000 General Reserve | 40,000 | go,oo0 1.20.00 | 80,000 | Profit and L Onn Piece | Spe eats 53 siments | 25,001 ‘Account a 5,000 ia 75,000 Investments | 2 0 Egpert Profit 90,000 | 60,000 | Stock 65,000 | 40,000 75,000 | 5.000 Trade | Receivables | 1,25,000 | 1,10,000 | Trade 1,10,000 | 90,000 Y | j Payable | @ash&Bank | 3,35,000 | 90,000 ] | Fora 9,20,000 | 6,70,000 | Total 920,000 | ~6,70,000 | On the above date, Sai Ltd. takes over the business of Niya Ltd. (including Cash and Bank Balgncé), on the following terms and conditions: ee aesels and Liabilities are taken over at book value expect the following assets which where revalued and taken over as follows Land and Building- 6,00,000; Furniture and Fittings- 250,000, 2.Statutory reserves are to be maintained for next 3 years. \3-Siindry receivables of Sai Ltd, included 23.000 receivable from Niya Ltd. 4. Purchase consideration is setted by issuing 60,000 equity shares in Sai Lid, of 210/- each at 215/- each, (0 the equity shareholders of Niya Ltd., 83,00,000 of Purchase consideration is paid jn cash. Stock of Niya Ltd. includes goods of the sales price of &5,000 sold by Sai Ltd. to Niya Ltd, at a profit of 25% on cost. You are required to: (1) Calculate Purchase Consideration, (2) Pass Journal entries in the books of Sai Itd OR PTO. OP CODE: 30806108 Page 8 of 6Q2 B f Honest Limited and Faithful Limited as on 31st March,’ of Hones L Following re the Balance Sheet 2017: Faint eae Faithful ‘afin | Assets Honest vd Lid. Lid 2 z z Honest Lu. [a ey _* __} 12,00,000 18,00,000 Goodwill 90,000 1,50,000 Equity Capital (Share of & 100 each fully paid up) — 7% Preferen Share Capital (Shares of 2100 each fitlly paid | 675,000 9,00,000 Premises up) ais: : | Plant "41 5 90,000 | 12,30,000 | General | Reserve 1,05,000 | 1,20,000 | Machinery 9,75,000 10,50,000 Profit & Loss Stock 2,70,000 | 3,75,000 | Account 67,500 93,000 | Sundi 40,500 72,000 Dabion 2,10,000 | 5,02,500 Statutory Reserves 10% 18,000 ____| 36,000 Debentures 2,25,000 1,26,000 | Bank Sundry F Creditors 1,50,000 2,32,500 [Total 24,63,000 | 33,43,500 _| Total On the above date, Faithful Limited takes over the Honest Limited on the following terms and __[24,63,000 | 33,43,500 conditions: 1. All Assets and Liabilities taken over at book value expect the following which were revalued as follows: Premises % 8,50,000 and Plant and Machinery 2 7,00,000. Equity Shareholders of Honest Limited to be issued 10,000 Equity Shares of 2100 each at 10% premium. 3. 7% Preference shareholder’s of Honest Limited to be discharged at 10% premium by issuing 8% Preference shares of = 100 each (at par) in Faithful Limited. Debentures of Honest Limited to be converted into equivalent number of debentures of Faithful Limited. 5. Sundry debtors of Faithful Limited include & 25,000 due from Honest Limited. Cost of liquidation amounting to 4,000 were borne by Faithful Limited. QP CODE: 30806108 Page 4 of 6Q3 A You are requireg to: (a) Calculate Purchase gg Ha eal entries Pn viion, Pare Balance reo © Sheet gp Kaj Oks oF faith al ld (@) Necessary fo, x Ssary ledy Counts jl Limited after Amalgamation. the books of Honest Ltd Pass Journal entries S Por the j Plog angaetons in th books of Karan Lid. fon Karan Ltd. imported (ed woods ti A 1,50,000 on 15th J 3.2023, on whieh My Tang Company of Germany worth US $ 1,504 ran ego 2 doe dae exchangerncot TUS Suns eo) The payment for the same mT : change Rate for 1USS | 24th Mareh, 2033 265.00 (28th Apri, 3923 —— r L 264.00 Karan Lt : was | uss ee the books on 31st March every year. The exchange rate on 31st March, 2023 OR Mis Vipro Ltd. has ent 18M rob, 202374 im the following transactions in foreign eurrency during the year ended 31st March songr°4 i the following transactions in forse during the y (a) On 7th April, 2022, goods worth US $ 8000 ‘exported to M/s. Warne Ltd. of USA, Payment received on 15th April, 2029, (©) On 10th May, 2022, export of goods worth US $ 13000 to Mls. Marshal Ltd, of Canada, Payment received in advance on Sth May, 2022 (6) On 15th June, 2022, Raw materials were imported worth US $ 13000 to M/s. Thomson Lid. of Italy, payment was made on 30th June, 2022. (4) On 20h July, 2022, goods worth US § 5000 exported to Mis, Sarfaraz Ltd. of Pakistan, Payment was not received till 31st March, 2023, (¢) On Ist September, 2022, a machine worth US $ 18000 was imported from M/s. Stephon itd. of West Germany. The payment for the same was made ae uncer Date Amount Paid in US $ 1-10-2022 8,000 1-11-2022 6,000 1-12-2022 4,000 : (9 On 15th January, 2023, Raw materials worth US $ 6500 were imported from M/s. Bishop Tid. of U.K. the payment forthe same was outstanding on 31st March 2000 (8) On 10th February, 2023, Spare parts worth US § 800 were imported from M/s. Garner Ltd. of France against immediate payment. PTO. QP CODE: 30806108 Page 5 of 6Qa 2.4 XN \ Exchange rates of | US $ during the your 2022-23 we Date Lisehange Rate & ya Exchange Rate 2 07-04-2022 41.00 01-09-2022 15-04-2022 412s 1-10-2022, 2 05-0: 41S0 1-11-2022 42.75 10-0; 41,00 (01-12-2022 42.00 15-06-2022 ALIS 15-01-2023 ALIS 30-06 40.00 10-02-2023 42.00 20-0 42,00 31-03-2023 42.50 a 3 —— id cash Xottare required to pass journal entvies, prepare foreign exehange fuetuation og 11 forthe Year Smt in the books of M/s. Vipro Lid. for the above transactions applying AS 11 for ended 31st March, 2023, 7 " 15M 1. Applying the Acquisition Method under IND AS 103 requires which 4 steps? Explain each step in brief, 2. According to IND AS 116, when can an entity revise the lease term? (When can the non-cancellable period of a lease be changed?) OR 15M Short Notes (Answer any Three) 1) Explain with the help of Joumal Entries (wherever applicable) the three different cases of Dissolution expenses in. Vendor Company's books under Amalgamation . 2) Explain how the Swap Ratio is decided in Absorption 6? Amalgamation-of companies on the basis of Intrinsic Value of shares of both the companies with the help of a numeric example. 3) Define & explain Exchange Difference Under AS 11 with the help of a numeric example. (Exact definition needed) 4) Give 5 points of distinction between Winding Up & Dissolution of a company. EN!HSNC University, Mumbai ae laris - 401 D.M. Harish Building, 47, Dr. R. G. Thadani Marg, Worli, Mumbai a ‘otal Marks: 60 Time: 08.30 am to 10.30 am Semester: VI : Export Marketing II Date: 02.04.2024 (2) Figures (o the right indicate full marks, y two of the follows 15 Marks Qi sions in export marketing? What are various product planning de Explain various techniques of brandi From the following data calculate the minimum FOB price in $ Raw Material Cost- Rs 500000 Labour Cost -Rs 200000 Local transportation-Rs 40000 Packaging Charges-24000 Bae strbuen 20 % of FOB Cost Of FOB price Conversion Rate 1$ =Rs §5 Ow> 15 Marks Answer any two of the following: Distinguish between and direct and indirect exporting Explain the importance of trade fairs and exhibition in export marketing, Explain the essentials of advertising in export marketing. Aw> 3 Answer any two of the following: ; : What is Preshipment Finance? Explain the features of Preshipment Finance Elaborate various types of letter of credit. Explain the role of SIDBI in export Finance. O@> s e following: | Answer any two of the ie ie Explain the registration procedure with various authorities in exports. Discuss the Preshipment procedure in export marketing, Explain various types of Bill of lading, What is Bill of Ladi --END-- 15 Marks 15 Marie. iii shy, “© Uni * ig -niversity, Mu; 47, Dr. R, G. Thadani y, Dad 00 018 aan Wort, arusmbad TN eee Ime; 619 Pr ‘8: 08.30 am to 10.30 am ——_“eram, Semester: VE # Bachelor of Commerce g., airoet 7 _ Ubject: 1m! © 4 : “OMPUsory on Punit ; 7 ind infor SOF trader j Mindicate tug ma formation for tra Keri, isa 3M Particulars S88 2023.93, Intra-Stat e Supply of PPIY Of Taxable goods (Tax Rate @ 18 Value of Inwa : ed Su Reverse Charge Mecho Goods ‘on which tax is payable under All amounts are are exclusive of GST, @ Cateulate Aggregate Turmover a igible to opt for the Composition Scheme? underlal Enterprise i adeelal Botesprise has provided the following particulars relaing tothe goods sold by it 7M ees ‘Amount in List price of the Goods (Exclusive of Expenses & Taxes) 1,20,000 Taxes levied by Municipal Corporation on above goods 20,000 Primary packing 5,000 Extra Protective Packing 2,000 Freight charges 5,000 CGST and SGST chargeable on the goods 50,000 Special Printing of its Name and Trademark on the goods 26,000 Ja subsidy of £10,000 from ihe Central Government. The List ‘Sunderlal Enterprise received 2 s 10s FF 50,000 is after considering the SubSiON a Enterprise. Price ate Determine the value of taxable supply made ® OR PTOQa A © Pushy ir Shpam, a trading ¢ fe ane rain concer in Utaraki ! dealer and wants to opt for, 8M 2) Caleutaretishes you with the following information for the year 2022-23 ‘alculate Ave b) Ate they ont le Turnover. ee The break-up of supplicg p2ible to opr for the Composition Seheme? a Is follows: Particulars ‘Amount in Intra-State §; ply of Ty Hira-Stale Supply of Taxable oOds to Mr.Ajit (Tax Rate @ 5%) 15,00,000 Intra-State Supply of ‘lt mira-State Supply of Taxable goods to Ms. Adhir charged at Nil rate of 6,25,000 tale Supply of Taxable Boods to Mr.Rudra (Tax Rate @ 28% ) 30,00,000 € Supplies whieh are wholly ¢: empted. 28,75,000 Value of Inv pply of G i [ Chase Meenas th oF Goods on whieh tx is payable under Rovere 15.25,500 All amounts are ive of GST D tas following activities as taxable supply or non-taxable supply: a iculars : Amount in @, Bank Charges on Current Account 15,000 | Rent Received from Agricultural land used for Cireas 10,000 | Received Charges for preparation of advertisemem 20,000 | Fees received for technical assistance in software 5,000 | Professional advice to friend free of charge 10,000 Fees charged for Yoga camp conducted by a charitable trust 67,000 a0 by cord blood banks by way of preservation of 13,000 stem cells Determine the Time supply in following cases with reasons:- 15M P ie | StNo] Date of Supply of Services | Date of Invoice Date of Payment | it | 01-01-2024 15-01-2024 20-01-2024 | 2 | 13-02-2024 16-02-2024 024 | 3. | 28-11-2023 19-12-2023 W7-12-2023 | 4. | 05-01-2024 30-01-2024 4-01-2004 | aia | 5. | 13-01-2024 24-02-2024 ee : Teaes 0-12-2023 11-11-2023 | é 01-2024 | 28-02-2024 17-01-21 7. [ 10-01-2024 Page 2 of 5 an annr 20806115B B OR Determine the Piag, 1. Abhijeet, hao! Supply in the following cases with reasons: Singapore, 2. Anurag is a 'Ving registered office in Maharashtra, imported goods into India from Mumbaj, °gineer of Delhi who gives services for the construction of a Plant in 3. Anuradha oy, delivery af f Nasik, Maharashtra sells 7 pea Sets to Jignesh of Agra for gra, 4. Rashmi ones place of busin 5. Roshan, an yy Delhi exports spices from New Delhi to London,UK. Amritsar Punjag 4 person of Akola sends a courier to his brother in 6. Chirag of Pune” 7. Ria, a hair sq Ne Purchases a prepaid card from a selling agent in Mumbai, list of Hyderabad travels to provide services to her clients in Indore. Ms.Prisha, resident of : Rajasthan, provid ith th ing i i is Whether she is liste. iasthan, provides you with the following information, Determi ay au ie is liable for registration under relevant Goods and Service Tax Act. eee lars / Amount in = /] 1. 5 Sale of Goods (Intra-State) @28% GST [ 200,000 / 2. Sale of Goods (Intra-State)Taxable @5% GST | 5:00.000 ] 3._ Sale of Goods (Intra-State) taxable @18% GST | 2,25,000 ] 4. Value of Inward Supply of Goods 30,00,000 / 5._Sale of Goods (Intra-State) at a Nil Rate of GST 725,000 ( 6. Supply of Non Taxable Goods within state 8,00,000| Note: All amounts are exclusive of GST M/s. Tushar & Co., of Madhya Pradesh provides you the following details: ™ Outward Supplies: tin = [ Particulars ae 20,00,000 1. Intra State sale of Goods 40,00,000 2. Inter State sale of Goods Inward Supplies: Amount in. Particulars at 00,000 hn Tax invoice has | 34,00 1. Intra State purchase of Goods (out of whic not been received for 4,00,000) 50,00,000 2. Inter State purchase of Goods 7 , le Compute the amount of Input Tax Credit and Tax Payal Note: 1. All amounts are exclusive of GST 2. Rate of IGST-18%, CGgT-9%, SGST-9% ae PiesQW’ e¢ Q4 A State with . Teasons i. Hardik, a busin ether th ce . a udik, @ business “pe Dealer is required to get register Fag sbarasia °” situated in Pune, supplies taxable ee ee aM Fi eet is supplyin, a iii, Anuj, a noneresine SMD g is iti, Anuj, a non-tesig 800ds from Goa to Kerala, His i NW: Drishti, an BCom P80, supplies taxable goods worth esos is %43,00,000, Mis Sanchit & Co. on Teme makes supplies of goods wank eons ee ; ae 00,000, Outward Suy Cc h, provides you the followi ™ ic Amount in = Sale of Goods in Chandigarh ; 60,00,000 Sale of Goods in Surat lied Sees 80,00,000 Particulars Amount in = L ; : Purchase of Goods from Jaipur 60,00,000 2. Purchases of Goods in Chandigarh 40,00,000 3. Value of inward supply on which taxis payable under Reverse 20,00,000 Charge Compute the amount of Input Tax Credit and Tax Payable Note: 1. All amounts are exclusive of GST 2. Rate of IGST-18%, CGST-9%, SGST-9% Ms.Keerti is a registered dealer in the state of Orissa and provides the following information 15M about her business for the month of Dec,2023 Compute Net Tax Liability of Ms.Keerti for the month of Dec 2023. Particulars IGst | cGsT | sGsT Opening Balance in Electronic Credit Ledger ason | 40,000 | 30,000 | 2,000 01-12-2023 : ‘Transactions During the month Particul: Amount in 2. iculars 0 Sold Goods @28% GST in Rajasthan. am Sold Goods @28% GST in Goa. 13,00,000 Sold Goods @18% GST in Maharashtra. TDN Provided services @12% GST in Daman. onan Provided services @5% GST in Orissa. 1,00,000 Purchased Goods @12% GST from Gujarat. 1,50,000 PPurchased Goods @28% GST from Delhi. 200,000 | Purchased Goods @12% GST from Bangelo 750,000 Availed services @28% GST from Madhya Px 6,00,000 Availed services @18% GST from Orissa. Note:1. All amounts are Exclusive of GST. Page 40f5OR Q4 B Write short notes: (Any 3) 15M Dual System of GST 1 2. Services exempt in case of Insurance Business 3. Revocation of Registration 4, Time of Supply in case of continuous service. ~-END--.HSNC University, Mumbai D.M. Harish Building, 47, Dr. R. G. Thadani Marg, Worli, Mumbai - 400 018 Date: 10.04.: 7 : 7 10.04.2024 Time: 08.30 am to 10.30 am Semester: VI Total Marks: 60 ubject Code: UC-TCO-607 Program: Bachelor of Commerce Subject: Computer Systems and Applications I Qu Q2 Q3 Q4 ‘B.— (1) All questions are compulsory. (2) Figures to the right indicate full marks Attempt any 2 sub-questions (Each question carry 7.5 marks) 15 Define Digital Marketing and Discuss it's characteristics. What is Search Engine Advertising? Discuss the objectives of Search Engine Advertising. What is Email Marketing? Explain how online businesses use e-mail to engage customers. Attempt any 2 sub-questions (Each question carry 7.5 marks) 1s Explain the following functions with respect to MS-Excel: i. LOOKUP( ) COUNTBLANK() DAYS360() iv. SMALL() Explain the logical operators in Excel with suitable examples. What is Scenario Manager in MS-Excel? Give procedure to Create and Display scenario using your own Data in Excel. Attempt any 2 sub-questions (Each question carry 7.5 marks) 15 What is Power BI Dashboard? Give procedure of creating a Dashboard in Power BI. Explain the types of the Power BI Gateways Discuss the different data sources used in Power BI. Also explain the process to import data from the sources. 15 Attempt any 2 sub-questgt (Each question carry 7.5 marks) ‘Write a short note on Google AdWords. Explain the Bar chart and Line chart with reference to MS-Excel Discuss the advantages and disadvantages of Power BI. ey