Thursday, March 23, 2017

Principles of Business Management Solved Paper - May' 2016 Semester Exam

2016 (May)
(General/Speciality)
Course: 204
(Principles of Business Management)
Time: 3 hours
The figures in the margin indicate full marks for the questions

(NEW COURSE)
Full Marks: 80
Pass Marks: 24
1. Answer the following as directed:
a) Who first propounded the principle of ‘esprit de crops’?                          1
Ans: Henry Fayol                                             
b) Write the full form of MIS.                                     1
Ans: Management Information System                
c) ‘Zero-based budgeting’ technique was first used in ____. (Fill in the blank)                                     1
Ans: This technique was first used in America in 1962. The former President of America, Jimmy Carter used this technique when he was the Governor of Georgia for controlling state expenditure.
d) ‘Functional foremanship’ was introduced by ____. (Fill in the blank)                              1
Ans: F.W. Taylor. It insists on hiring specialist for every job. (8 Specialists foremen)
e) State two limitations of planning.                                                                         2

Principles of Business Management Solved Papers - May' 2015 Exam

2015 (May) – Semester Exam
(General/Speciality)
The figures in the margin indicate full marks for the questions
1.       Write True or False:                                1x8=8
a)      Management is regarded as a perfect science.                           False
b)      Management by objectives is a clever device for the exploitation of labourers.          False
c)       Responsibility can be delegated but authority cannot be delegated.                                False
d)      Coordination and cooperation are used in the same sense.                  False                    
e)      Planning is a mental exercise.                                             True
f)       ‘Division of labour is an essential element of an organisation.                              True
g)      The theory of scientific management was propounded by F. W. Taylor.          True      
h)      Control is not applicable at all levels of management.                              False    

2.       (a) Evaluate the contribution made by F. W. Taylor and Henry Fayol to the growth of management thought.             14
Ans: CONTRIBUTION OF FAYOL AND TAYLOR
F.W. Taylor and Henry Fayol are generally regarded as the founders of scientific management and administrative management and both provided the bases for science and art of management.

Principles of Business Management Solved Paper - May' 2014 Semester Exam

2014 (May) – Semester Exam
1.       Fill in the blanks with appropriate word or words :                                    1*8
(a)     Functional foremanship was introduced by F.W. Taylor.
(b)   ‘Father of human relation movement’ was Elton Mayo
(c)    The motivation theory of Abraham Maslow is known as Maslow’s Hierarchy of Needs.
(d)   ‘PODSCoRB’ was introduce by Luther Gulick .
(e)   Peter Drucker is known as father of MBO technique.
(f)     Return on investment (ROI)= (Net Income / Total Investment) X 100
(g)    The minimum duration of long term planning is 5 years.
(h)   Time study is a part of work study.

2.       Write short notes on any four:                                           4*4=16
(a)    Planning premises
(b)   Departmentation
(c)    Autocratic leadership
(d)   Concept of decision making
(e)   Bases of departmentation

Principles of Business Management Solved Paper - May' 2013 Semester Exam

2013 (May)
Commerce (General/Speciality)
1.       Match the following:                              1*8=8
(i)            Management is what manager does.       (f) Louis allen 
(ii)          Management means decision making             (d) Ross Moore     
(iii)         Management means gettig things done throgh others people.(e) American Management Association
(iv)        Father of scientific management             (b) F.W Taylor
(v)          Planning is the thinking process               (a) Alford and Beatty
(vi)        Esprit De Corps                            (c) Henry Fayol
(vii)       Establishing standards      (h) Step of control process
(viii)     The human side of interprise        (g) Douglas McGregor

2.       Write short notes any four:                 4*4=16
(a)    Levels of management
(b)   Span of management
(c)    Management by objectives
(d)   Advantages of control
(e)   Herzberg theory of motivation

Principles of Business Management Solved Question Paper - May' 2012 Semester Exam


2012 (May)
Commerce (General/Speciality)
1. (a) Write True or False: [1x5=5]
(i) The theory of scientific management was propounded by Taylor.                                        True
(ii) The book, General and Industrial Management was written by P.F. Drucker.     False, Henry fayol
(iii) Management by objectives is a continuous process.                                                True
(iv) Rationalisation is an element of scientific management.                         False
(v) Correction of deviation is the first step in the process of control.   False, Setting performance standard

(b) Fill in the blanks: [1x3=3]
(i) Zero-based budgeting technique was first introduced in America in the year 1962.
(ii) Management audit is a traditional control technique of control.
(iii) Planning is determination of future course of action.

2. Write short notes on (any four): [4x4=16]
(a) Autocratic leadership

Pribciples of Business Management Solved Question Paper - 2013 (Old Course)

2013 (Old Course)
1.(a)  Describe the nature of business management.
Ans: Management - Introduction
Management is the coordination of all resources through the process of planning, organising, directing, staffing and controlling in order to attain stated objectives effectively and efficiently.  Effectively means doing the right task, completing activities and achieving goals and efficiently means to attain objectives with least amount of resources at a minimum cost. This process starts at the top and continues in more or less degree at every level of the organisation.
According to Harold Koontz, “Management is an art of getting things done through others and with formally organised groups."
According to F.W. Taylor, “Management is an art of knowing what do you want to do and then seeing that is is done in the best and cheapest way.”
According to Henry Fayol, “To manage is to forecast, to plan, to organize, to command to co-ordinate and control.
George R. Terry, “Management is a distinct process consisting of planning, organising, actuating and controlling performance t determine and accomplish the objectives by the use of people and resources,”
Thus management may be defined as a process including various activities like planning, organising , directing, controlling  co-ordination etc in order to make optimum use of men machinery, materials and money by way of preparing plans, policies and purposes, for achieving organisational goals under healthy internal environment.
Nature or characteristics of Management:

Dibrugarh University Question Papers: Industrial Relations (May' 2016)

2016
(May)
COMMERCE
(Speciality)
Course: 404
(Industrial Relations)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(New Course)
Full Marks: 80
Pass Marks: 24

1. Write True or False:                                                    1x8=8
a)      The good industrial relations in the basis of higher production with minimum cost and higher profits.
b)      Labour welfare activities are organized by the employers to create goodwill between workers and management, and between management and public.
c)       The most important result of modern industrial revolution is the evolution and growth of trade unions.
d)      The strikes and lockouts in public utility services are not prohibited under the Industrial Disputes Act, 1947.
e)      Lockout means permanent closing down of place of employment.
f)       Strike is an intentional act of employer to pressurize the workmen.

Dibrugarh University Question Papers: Human Resource Management (May' 2016)

2016
(May)
COMMERCE
(Speciality)
Course: 403
(Human Resource Management)
Time: 3 hours
The figures in the margin indicate full marks for the questions
(New Course)
Full Marks: 80
Pass Marks: 24

1. Write True or False:                                                    1x8=8
a)      High labour turnover is a good symptom for an organization.
b)      Wages which must be paid by the employer irrespective of profit or loss of the organization is called minimum wage.
c)       Job analysis is the process of analyzing and collecting information related to the responsibilities and operations of a particular job.
d)      Job rotation refers to vertical changes in the position of an employee.
e)      Technical change is a factor which may influence human resource planning.
f)       Staffing is a managerial function.
g)      Overtime pay is included within the meaning of the term ‘wage’ under the Workmen’s Compensation Act, 1923.

IGNOU Solved Question Paper: ECO - 1 (December, 2011)

Term-End Examination: December, 2011
ELECTIVE COURSE: COMMERCE ECO-1: BUSINESS ORGANISATION
Time: 2 hours Maximum Marks: 50 (Weightage 70%)
Note: Attempt both Part-A and Part-B.
PART - A
1. Distinguish between any two of the following:                            5+5=10
(a)Business and commerce
Ans: Commerce and business are words with similar meaning, but they also differ from one another in the following manner:
1.       While business can be an entity, commerce refers to trade and trade-related activities.
2.       Commerce focuses on buying and selling part of a business whereas there is much more to a business than just buying and selling.
3.       A business holds many activities such as planning, advertising, selling, buying, marketing, accounting and supervising manufacturing, etc. Commerce, which mainly focuses on buying and selling, is a part of each and every one of these activities that make a business. As a result, commerce comes under business.
4.       When it comes to business, there are several types of businesses based on the structure. They are sole trader, partnership, trust, and company. One cannot say that such variations exist when it comes to commerce.

Wednesday, March 22, 2017

Profits and Gains from Business and Profession

Unit – 1: Profits and Gains from Business and Profession
Q. 1. WHAT IS THE MEANING OF “BUSINESS” & “PROFESSION” AS PER INCOME TAX ACT? What is the Basis of Charge [Sec. 28]
Ans: Business : “Business” simply means any economic activity carried on for earning profits. Sec. 2(3) has defined the term as “ any trade, commerce, manufacturing activity or any adventure or concern in the nature of trade, commerce and manufacture”. 
In this connection it is not necessary that there should be a series of transactions in a business and also it should be carried on permanently. Neither repetition nor continuity of similar transactions is necessary. 
Profession : “Profession” may be defined as a vacation, or a job requiring  some thought, skill and special knowledge like that of C.A., Lawyer, Doctor, Engineer, Architect etc. So profession refers to those activities where the livelihood is earned by the persons through their intellectual or manual skill.
The following income shall be chargeable to income-tax under the head “Profits and gains of business or profession”:
a)      the profits and gains of any business or profession which was carried on by the assessee at any time during the previous year;
b)      any compensation or other payment due to or received by,—any person, by whatever name called, managing the whole or substantially the whole of the affairs of an Indian company, at or in connection with the termination of his management or the modification of the terms and conditions relating thereto;

Income under the Head "Capital Gains"

Unit – 2: Income under the Head “Capital Gains”
Q.1. What is capital gain? How it is computed? What are the bases of chargeability of capital gain under Income Tax Act. 1961?
Ans: Capital Gain: Capital gain is the gain which arises from the transfer of a capital asset. Any profit or gain, which arises during a previous year, is chargeable under the head "capital gains" under Section 45. For a gain to be charged under the head "capital gain," it should arise due to a transfer of a capital asset. Such a profit or gain should not be exempt from tax under sections 54, 54B, 54D, 54EC, 54ED, 54FD, and 54G of Income Tax Act.
TYPE OF CAPITAL GAINS
a)      Long term capital gains:  When a capital asset is transferred by an assessee after having held it for at least 36 months, the capital gains arising from this transfer is known as Long Term Capital Gains. In case of shares of a company or unit of UTI or a unit of a Mutual Fund, the minimum period of holding for long term capital gains to arise is 12 months.
b)      Short term capital gain: If the period of holding of capital asset before transfer is less than 36 months, the capital gains arising from such transfer are known as Short Term Capital Gains.
Mode of Computation of Capital Gain [Sec. 48]

Income From Other Sources

Unit – 3: Income From other sources (Part – 2)
Income from other sources (Basis of Charge – Sec.56)
 Income from other sources is the last and residual head of income. A source of income that does not specifically fall under any one of the other four heads of income (viz., “Salaries ”, income from house property ”, profits and gain of business or profession ’’, Capital gain ’’) is to be computed and brought to charge under section 56 under the head ’’Income from other source’’.
To put the aforesaid matter differently, the residuary heads of income can be invoked only if all the following conditions are satisfied:
1. Income –There is an income.
2. Income shall not be exempt – That income is not exempt from tax under section 10 to 13 A.
3. Not covered by other heads -That income is neither salary income, nor income from house property, nor income from business /profession, and neither capital gains. These four categories of income are not chargeable to tax under head ‘‘Income from other sources’’.
 If the above three condition are satisfied, the income is taxable under the head ‘‘Income from other sources’’. All incomes chargeable to tax under this head are divided into 2 categories:
A. General Incomes [Sec. 56(1)]
B. Specific Incomes [Sec. 56(2)]
Sec. 56(1): General Incomes: Following are the popular and general incomes that are offered for tax under the head “income from other sources”:

Set Off and Carry Forward of Losses

Unit – 3: Set off and Carry Forward of Losses
Meaning of Set off and Carry forward
Set-Off of Losses: The adjustment of losses from one head against the income, profits or gains of any other head of income during the same tax year is called set-off of losses.
Carry-Forward of Losses: Where the losses are not fully adjusted against the income of the same tax year and such losses are transferred to the next tax year, this process of transferring un- adjustable losses to the next year is known as carry-forward of losses.
A) Set off of loss under the same head of income.(Sec.70: Inter-source set off): The process of adjustment of loss from a source under a particular head of income against income from other source under the same head of income is called inter-source adjustment, e.g. Adjustment of loss from business A against profit from business B.
Income of a person is computed under five heads. ‘Sources’ of income derived by an individual may be many but yet they could be classified under the same head. For instance, an individual may have a dual employment, yet the income would be classified under the head ‘Salaries’. However, given the mechanism of computing taxable salary income, it would be safe to say that an individual cannot incur losses under this head of income. Some of the inter-source adjustable incomes are given below:
a. Speculative Business Losses: An Assessee can set off the Losses incurred in speculation Business only against the profits of any other speculation Business. It is not permissible to set off speculative Loss against any other Business or Professional Income. An Assessee has an Opportunity to set off any other Business Loss with the profits of speculation Business.

Tax Planning

Unit – 4: Tax planning
Concept of Tax Planning, Tax Avoidance, Tax evasion and Tax mitigation
Tax Planning: In an organized society, tax is unavoidable because it is the price paid for administrative and political stability by the public to the Government. It is the duty of each citizen to pay due taxes in time and not to resort to any device to evade the payment of taxes. An effective tax strategy is vital for successful financial planning since payment of taxes reduces the disposable income of the tax payers. To solve the problem of tax burden, the concept of tax planning has been introduced in the Income Tax Act. Tax planning may be defined as an arrangement of one’s financial affairs in such a way that without violating in any way the legal provisions, full advantage is taken of all tax exemptions, rebates, allowances and other reliefs or benefits permitted under the Act. This will reduce the burden of taxation on the assessee as far as possible. Tax planning may be regarded as a method of intelligent application of expert knowledge of planning one’s economic affairs with a view to securing the consciously provided tax benefits on the basis of national priorities in keeping with the legislative and judicial opinion. But it does not imply taking undue advantage of loopholes in tax laws or evading tax liability. Hence tax planning is defined as the methods used by a tax payer to reduce his burden of taxes in a legal manner. Tax planning may be legitimate provided it is with in the frame work of tax laws. Hence tax evasion and tax avoidance must be understood as distinct from tax planning.
The methods adopted to reduce the tax liability can be broadly put into four categories: "Tax Evasion";”Tax Avoidance” and "Tax Mitigation”.  The difference between these three methods sometimes become blurred owing to the perception of the tax authorities and / or tax payer.

Monday, March 20, 2017

Residential Status and Incidence of Tax

Unit – I: Introduction to Income Tax
Q.1. Write short notes on: (a) Assessment year (b) Previous Year (c) Charge of income tax (d) Capital asset  (e) Agricultural income (f) Person (g) Assessee (h) Revenue Vs Capital expenditure (i) Gross Total Income (j) Capital receipts (k) Revenue Receipts Vs Capital Receipts (l) Tax Return (m) Method of accounting
Ans: (a) Assessment Year: [Sec. 2 (9)]
“Assessment Year” means the period of 12 months commencing on the 1st day of April every year. In India, the Govt. maintains its accounts for a period of 12 months i.e. 1st April to 31st March every year. As such it is known as Financial Year.  The Income Tax department has also selected same year for its Assessment procedure.
The Assessment Year is the Financial Year of the Govt. of India during which income a person relating to the relevant previous year is assessed to tax. Every person who is liable to pay tax under this Act, files Return of Income by prescribed dates. These Returns are processed by the Income Tax Department Officials and Officers. This processing is called Assessment. Under this Income Returned by the assessee is checked and verified.
Tax is calculated and compared with the amount paid and assessment order is issued. The year in which whole of this process is under taken is called Assessment Year. At present the Assessment Year 2013-2014 (1-4-2013 to 31-3-2014) is going on.
(b) Previous Year: [Sec. 3]

Exempted Incomes and EOU, FTZ and SEZ

Unit – 2: Exempted Incomes
Q.1. List out the incomes exempted from tax under Sec.10.
Ans: Income Exempted from tax under Sec. 10:
1)      Agriculture Income [Sec.10 (1)]: Agriculture income is fully exempted from tax u/s 10(1) and as such does not form part of total income. As per Section 2(1A) agriculture income includes:
a)      Any rent or revenue derived from land which is situated in India and is used for agricultural purpose;
b)      Any income derived from such land by agriculture or by the process employed to render the product fit for market or by sale of such produce by the cultivator or receiver of rent in Kind.
c)       Any income derived from any building provided the following conditions were satisfied:
Ø  The building is or on the immediate vicinity of the agricultural land;
Ø  It is occupied by the cultivator or receiver of rent or revenue
Ø  It is used as a dwelling house or store house or out house ;
Ø  The land is assessed to land revenue and it is not situated within the specified area.
2)      Receipt of share in HUF as a member [Sec. 10(2)]: The share in the profit of the HUF received by the member of HUF is wholly exempt.

Income Under the Head Salaries

Unit – 3: Computation of Income from Salary
Q.1. What Constitutes Salary Under sec. 17 of Income tax act, 1961? Explain the essentials (Basis) for taxability of income under the head salary.
Ans: Meaning of Salary under Sec. 17
"Salary" is the remuneration received by or accruing to an individual, periodically, for service rendered as a result of an express or implied contract. The actual receipt of salary in the previous year is not material as far as its taxability is concerned. The existence of employer-employee relationship is the sine-qua-non for taxing a particular receipt under the head “salaries.”
For the purpose of Income Tax, “Salary” includes [Sec. 17(1)]:
Ø  Wages
Ø  Annuity or pension
Ø  Gratuity
Ø  Fees, Commission, perquisites or profits in lieu of salary
Ø  Advance of Salary
Ø  Receipt from Provident Fund
Ø  Contribution of employer to a Recognised Provident Fund in excess of the prescribed limit
Ø  Leave Encashment
Ø  Compensation as a result of variation in Service contract etc.

Income Under the Head House Property

Unit – 4: Income under the Head House Property
Q.1. Explain the Basis of Charge of Income under the head Income from House Property.
Ans: Basis of charge of tax on income generated under the “income from house property”
Under section 22 of the income tax act, The annual value of a property, consisting of any buildings or lands appurtenant thereto, of which the assessee is the owner, is chargeable to tax under the head ‘Income from house property’. However, if a house property, or any portion thereof, is occupied by the assessee, for the purpose of any business or profession, carried on by him, the profits of which are chargeable to income-tax, the value of such property is not chargeable to tax under this head.
Thus, three conditions are to be satisfied for property income to be taxable under this head
1) The property should consist of buildings or lands appurtenant thereto: The scope of this head of income is limited to the income from building or land appurtenant thereto. Land which is not appurtenant to any buildings does not come within the scope of this section.
2) The assessee should be the owner of the property: It is only the owner of the house property who can be tax under this head of income. The tax under this section is in respect of the legal or beneficial owner and not the occupation or possession of house property.
Again, the assessee who is deemed to be the owner of the house property is also is also chargeable to tax under this head.  Under Section 27 of the Income Tax Act the assessee in the following cases is deemed to be the owner of the house property, though not owner of the house property:-

Residential Status of an Assesse and Determination of Total Income Practical Problems

Unit – 1: Practical Problems
Determination of Residential Status of an Assessee
Q. Mr. X an Indian citizen leaves India for the first time on 31st may 2007 and comes back on 15th may 2010. Again he leaves India on 10th June 2011 and come back on 14th January 2012. He is living in India since then. Determine his residential status for the previous year 2011 – 2012 and 2012 – 2013.
Q. Ascertain the residential status of the assessee in the following cases for the assessment year 2013 – 2014:
1.       Mr. X is a citizen of India. He left for Iran on 18th April 2011 and could not return to India till the end of the financial year 2012- 2013.
2.       Mr. Y left for USA on 10th march 2009 and after having being lived in India for 20 years. He returned to India on 10th sep. 20111.
3.       Mr. Z is a citizen of India. He left on 15th may, 2011 for London for higher studies. He came back to India on 25th may 2012. He maintained a dwelling place in India during his absence.
4.       Mr. P, a foreign national came to India for the first time on June 15, 2006. During the financial years 2006 – 07, 2007 – 08, 2008 – 09, 2009 – 10 and 2010 – 11, he stays in India for 150 days, 15 days, 191 days, 120 days and 80 days. He left for USA permanently on 10th aug 2012. Determine his residential status for each year mentioned above including current previous year.

Income Under the Head Salary Practical Problems

UNIT – 2: INCOME UNDER THE HEAD SALARY PRACTICAL PROBLEMS
Q.N.1. Mr. X receives Rs. 120000 p.a. as net salary. Employer has deducted Rs. 10000 as employee’s contribution to RPF, Rs. 5000 as TDS and Rs. 2500 as Professional tax. During the year employer had deducted Rs. 5000 towards the recovery of house building advance taken by Mr. X. The employer has paid him the following emoluments:
Dearness Allowance 5000 Per month
Dearness Pay 4000 Per month
Advance salary received Rs. 5000
Arrears of salary Rs. 5000
Bonus 6,000 per annum (Outstanding)
Bonus 6000 for the year 2009-10, received during previous year
Entertainment Allowance 15000 Per annum
Leave encashed during the year Rs. 5000.
Domestic Servant Allowance 500 per month (Full amount spent on engaging a domestic servant)
City Compensatory Allowance 6000 Per month
Gratuity received while in service Rs. 50000.
Project Allowance 1000 per month
Mobile phone expenses given by employer for official purpose Rs. 5000.
Free education by employer to employee’s son worth Rs. 800 p.m.
Car owned by employer having 1.6 ltrs capacity used for both official and personal purpose. All expenses and Salary of chauffeur are met by employer.

Income Under the Head House Property Practical Problems

UNIT – 3: INCOME UNDER THE HEAD HOUSE PROPERTY PRACTICAL PROBLEMS
Q. No. 1. Mr. Sudhakar Rao hired a house of 5 rooms at Rs. 5,000 p.m. He paid Rs. 6,000 as Municipal Taxes and spent Rs. 5,000 on the repair of the house. He has sub-let 2 rooms at the rate of Rs. 3,000 p.m. to his friend Mr. Prabhakar Rao. Compute income from sub-letting.
Q. NO. 2. Compute Annual Rental Value in following case:

Rs.

         i.            Municipal Rental Value
       ii.            Actual Rent Received
      iii.            Lift and pump maintenance charges paid by owner
     iv.            Salary of common gardener and watchman paid by tenants to the owner and actual expenses incurred by the owner during the year are Rs. 4,200

48,000 p.a.
50,000 p.a.
6,000 p.a.
500 p.m.
Q. No. 3. Compute Expected Rental Value (ERV)
a)      Mr. R has a house at Pune where Rent Control Act is applicable. Its MRV is Rs. 1,08,000 p.a. and FRV is        Rs. 1,20,000 p.a. Standard Rent is Rs. 1,02,000.
b)      In above case what difference it will make if Rent Control Act is not applicable and Standard Rent is not given.

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