DT. B. R. AMBEDKAR OPEN UNIVERSITY ROAD NO. 46, JUBILEE HILLS, HYDERABAD - 500 033 Dear Student, We are enclosing two assignments in each course, for all the courses of M.Com. I Year (2016-17 Batch) and II Year (2015-16 Batch). Please note the following points while answering these assignments: . I Assignments are compulsory and carry a weightage of 30Yo in each course. 2. You have to submit both the assignments compulsorily. You will not be allowed to appear for the year-end examinations for any course, if you do not submit the assignments in time. 3. Each assignment carries a maximum of l5 marks and you have to get a minimum of 40% of marks, i.e., 6 out of 15, to qualifr in that assignment. If you fail to get the minimum marks in any assignment, you have to resubmit that particular assignment along with the relevant batch. Repetition of the same assignment will not be allowed. 4. The maximum marks for each course at the year-end examination are 70 and you have to get a minimum of 40o/o i.e., 28 out of 70. υξ Division will be awarded on the basis of the aggregate marks obtained in assignments and the year-end examinations. 6. Dates of submission for the assignments are: FIRST ASSIGNDIENT 2017 30,06。 SECOND ASSIGNⅣIENT 2017 10.08。 ASSIGNMENTS SUBMITTED AFTER THE DTJE DATE WILL NOT BE ACCEPTED. 7. If, you fail to submit the assignments within the stipulated time, your results will be declared only after the submission and evaluation of all the assignments. 8. If any student fails to submit the assignments within the stipulated time, he/she has to answer the set of assignments that are sent to the batch in progress at that time. 9. You have to submit your assignments at the Study Centre to which you are attached. 10. The first page of your response sheet should be in the following format. Enrolment No. Name of the Candidate Address Mobile No. Email.id Name of the Programme Course Code & Title Assignment No. Study Centre Date of Submission Signature 1 l. Please go through the relevant course units thoroughly before you answer assignments. 12. lf the assignment is of a problem model, you have to answer it in the proper format. You shquld give working notes also wherever necessary. 13. Before submitting the assignment, check it up carefully to make sure that you have covered all the important points of the question. 14. You are required to use only foolscap size paper for your response. Allow some margin on the left in order to facilitate the evaluator to record his comments. 15. You have to answer the assignments in your own words. 16. Do not copy from the response sheets ofother students. Ifcopying is noticed, the assignments of all such students will be rejected. 17. Start each assignment on separate sheet ofpaper. 18. You can consult your counsellors and get clarification on your doubts while answering the assignments. 19. The assignments should be neatly hand written. Typed or Computerized assignments will not be accepted. 20. You have to prepare your responses in duplicate, submit the original at your study centre and retain the second copy with you as a record. 2l . You can collect back the evaluated assignments from your study centre, if you want. 22.ln case you request for a change of study centre, you should submit your assignments only to the original study centre until the University effects the change ofthe study centre. 23. Further correspondence should be made to the following address: The Director (SSB) Dr. B. R. Ambedkar Open UniversitY Prof. G. Ram Reddy Marg, Road No.46, Jubilee Hills, Hyderabad - 500 033. cろLryθF σaMMERα “ DR. B. R. AMBEDKAR OPEN UNIVERSITY DEPARTMENT OF COMMERCE PROGRAM: MASTER OF COMMERCE (M.Com.) - I YEAR COURSE - 01: ORGANIZATION THEORY AND BEHAVIOUR (2016 - 17 Batch) I ASSIGNMENT - Answer all the questions FM Each question carries marks (MARKS 15) Describe the nature and functions of modernorganization. Critically explain the neo- classical theory of organization. 2. What is organizational behaviour? Discuss similarities and differences among the various methods of organizational behaviour. ●フ Write a short note on: a) Authority and Power. b) Determinants of personalitY' c) Formation of Attitudes ASSIGNMENT _ II Answer all the questions FM Each question carries marks (MARKS ls) Explainthe factors and consequences ofgroup cohesiveness. State the process ofgroup 1. decision making for organizational excellence. 2. Distinguish between organizational conflict and organizational change. Suggest suitable *.urui", for resolving the organizational conflicts' つ Explain the following: つ a) Transactional leadershiP. bj Organisational Climate and Organisational Culture' c) Indicators of organizational effectiveness' *+rl< DRo B.R.AMBEDKAR OPEN UNIVERSITY DEPARTNIENT OF COMヽ4ERCE PROGRAM:MASTER OF COMMERCE(MoCom。 I YEAR )― COURSE-02:ACCOUNTING FOR MANAGEMENT (2016-17 Batch) ASSIGNMENT― I (Marks:15) Answer all the questions Each question carries five marks l. Examine the role of Management Accounting is a fast changing business environment. In what manner can Management Accounting be considered as an extension of Financial Accounting? Given salient points of distinction between the two. 2. Following are the income statements of a company? Particulars 2015 2016 Particulars 2015 2016 To Opening Stock 75,000 1,80,000 By Net Sales 9,00,000 10,50,000 To Purchases 4,30,000 5,00,000 By Closing Stock 1,80,000 2,00,000 By lncome from To Salaries 55,000 75,000 10,500 13.000 lnvestment To Wages 40,000 58,000 Bv Divldends 5,000 7,000 To Rent and Taxes 32,000 35,000 By Discount 4,000 5,000 To Depreciation 36,000 54,000 By Profit on sale of land 8,000 12,000 To Selling Exps. 11,000 11,200 To Commission 5,000 4,500 To Loss on Sale of 8,500 plant To lnterest 10,000 13,000 To lncome Tax 2,80,000 2,10,000 丁o Net Profit 1,33,500 1,37,800 07.500 12,87,000 11,07,500 12,87,000 11。 prepare common size and comparative statements and comment on the profitability of the company. 3. (a) The following data were extracted from the accounting records of L & M Ltd., at year ended March 31,2076. INCOME SttA PART!CULARS Rs. Rs. Sales 6,98,000 Cost of goods sold 5,20,000 l_,78,000 Gross Margin Operating expenses (including L,47,000 depreciation expenses of Rs.37,000) 31,000 (23,000) lnterest expense paid 6,000 lnterest income received 12,000 Gain on Sale of lnvestments (3,000) 9,000 Loss on sale of plant 23,000 PBT 7,000 IT 16,000 PAT PARAT E SHE PARTiCULARS 31‐03‐2016 Rs. 31‐03¨2015 Rs. Fixed Assets: Plant 7,15,000 5,05,000 Less: Accumulated dePreciation 1,03,000 68,000 6,72,000 4,37,000 lnvestments (LT) 1,L5,000 1,27,00o Current Assets: L,44,OOO 1.,L0,000 lnventorY 47,O00 55,000 Accounts Receivable 46,000 15,000 Cash 1,000 5,000 Prepaid ExPenses 9,65,000 7,49,000 Liabilities: 4,65,000 3,15,000 Share CaPital 1,40,000 L,32,000 Reserves & SurPlus 2,95,000 2,45,000 Bonds Current Liabilities: 50,000 43,000 Accounts PaYable 12,000 9,000 Accrued Liabilities 3,000 5,000 lncome Tax PaYable 9,65,000 7,49,000 Analvsis of selected accounts and transactions during 2016-17 is as follows: L. Purchased investments for Rs.78,000. 2. Rs.90,000 cost of investments were sold for Rs.1,02,000 3. Purchased plant for Rs.1,20,000 4. Sold plant that cost Rs.10,000 with accumulated depreciation of Rs.2,000 for Rs.5,000. 5. lssued Rs.1,00,000 of bonds at face value in an exchange for plant on 31.-03-2016. 6. Repaid Rs.50,000 of bonds at face value on maturity. 7. lssued 15,000 shares of Rs.L0 each. 8. Paid Cash dividends Rs.8,000. Prepare Cash Flow Statement as per AS3. ASSIGNMENT― Ⅱ (Marks: 15) Answer all the questions Each question carries flve rnarks 1. From the following information pertaining to a company prepare its Trading, P & L A/c for the year ended March, 3t,2076 and a summarized Balance Sheet as at that date. Current ratio 2.5 Quick ratio 1.3 fund) Proprietary ratio (Fixed assets/Proprietary 0.6 10% Gross profit ratio Debtors velocitY 40 days 000 Sales Rs.14′60′ Working caPital Rs. 2′40′000 Bank overdraft Rs. 30′000 Net profit 10%of proprietary funds Closing stock is !O%more than opening stock' 2. AKOSUMA Ltd. is engaged in 3 distinct lines of production. Their production cost per unit and selling Prices are as under: A B C Production (Units) 3′000 2′ 000 5′ 000 Rso Rs. Rs. 18 26 30 MarginalCost 7 9 10 Wages 2 3 3 Variable overheads 5 8 9 Fixed overheads 32 46 52 Total Cost 40 60 61 Selling Price 14 9 Profit The management wants to discontinue one line and gives you the assurance that production in two other lines shall rise by 50%. They intend to discontinue the line which produces Article A as it is less profitable. a) Do you agree to the scheme in principle? lf so, do you think that the line which produces'A' should be discontinued. b) Offer you comments and show the necessary statements to support your decision. 3. What approaches have generally been recommended for dealing with the problems of changes in the purchasing power of money? Which one is the best? Give reasons. **** DR. B. R. AMBEDKAR OPEN UNIVERSITY DEPARTMENT OF COMMERCE PROGRAM: MASTER OF COMMERCE (M.Com.) - I YEAR COURSE - 03: FINANCIAL MANAGEMENT (2016 - 17 Batch) ASSIGNMENT - I Answer all the questions FM Each question carries marks (MARKS ls) 1. a) What are the basic financial decisions? How do they involve risk-return trade off? b) Mico enterprises purchases a machinery for Rs.10,00,000 by making a down payment of Rs.2,00,000 and remainder in equal instalments of Rs.1,00,000 for eight years. What is the rate of interest to the firm? 2. a) What is capital budgeting? Why is it significant for firm? b) you are required to find out the Net Present Value (NPV) of the following projects assuming that the cost of capital is 8% and the initial investment of both the projects is Rs.2,000 each. YEAR PROJECT'P' (Rs.) PROJECT'C (RS.) １ ８。。 ２。。 ２ ８。０ ４０。 ３ ４。０ ４０。 ４ ２。０ ４０。 ６。。 ５ 一 ８。。 ６ 一 3. a) What is meant by Risk & Uncertainty? Explain the various causes of risk and uncertainty in the project. b) Jet Airways Ltd., has given following possible each inflows for two of their projects 'A' and 'B', out of which one has to be selected. Both the projects will require an equal investment of Rs.10,000. PROJEC‐「 `A′ PROJECT′B′ Possible (Rs.) (Rs.) Events Cash lnflows ProbabilitY Cash lnflows Probability ！ 8,000 0.1 24,000 0.r.0 ＝ 10,000 0.2 20,000 0.15 Ⅲ 12,000 o.4 16,000 0.50 Ⅳ 14,000 0.2 12,000 0.15 Ｖ 15,000 0.1 8,000 0.10 Which project should be selected for investment? _ II ASSIGNMENT Answer all the questions Each question carries FIVE marks (MARKS ls) 1. a) A company has the following capital structure: SECURITIES BANK VALUE (Rs.) After Tax cost (in Percent) Equity Capital 8,50,000 15 Retained Earnings 2,25,000 10 Preference Capital 1,50,000 18 Debentures 10,00,000 6 22,25,000 From the above information, find out the weighted Average cost of capital (wAcc)' b) Define lease, Explain the advantages of a lease' 2. a) From the following information, calculate the Market Value of shares according to Walter's Model. Cost of Capital 0.20 0.20 0.20 (r) Internal rate of return 0.30 0.20 0.15 (EPS) Earnings per share 5 5 5 : O% 40% 60% When dividend payout ratio is (a) (b) (cl (d) 100 b) Describe the various forms of dividends? 3. a) The following are the details regarding the operations of Modi Xerox during a period of 12 months. - Sales Rs.40,00,000 Unit - Selling price per Rs.25 Variable cost per Unit - Rs.5 - Average cost per Unit Rs.8 period - Collection 45 daYs Calculate Average lnvestment in receivables and also calculate fixed cost. b) Write a note on Matching approach and conservative approach of working capital financing mix. **** DR. B. R. AMBEDKAR OPEN UNIVERSITY DEPARTMENT OF COMMERCE PROGRAM: MASTER OF COMMERCE (M.Com.) - I YEAR M.COM (P) - 0a: MARKETING MANAGEMENT (2016'17 Batch) Assignment - I Answer a!! the questions Each question carries five marks (15 Marks) 1. a) Explain the functions, elements of marketing mix and also discuss different approaches to understand marketing. b) Discuss the role of marketing in creating employment and economic development'