MB0041 Q1. Accounting Principles are the rules based on which accounting takes place and these rules are universally accepted. Explain the principles of materiality and principles of full disclosure. Explain why these two principles are contradicting each other. Your answer should be substantiated with relevant examples.

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Answer:
Principle of materiality :
While important details of financial status must be informed to all relevant parties, insignificant facts which do not influence any decisions of the investors or any interested group, need not be communicated. Such less significant facts are not regarded as material [ad#l]facts. What is material and what is not material depends upon the nature of information and the party to whom the information is provided. While income has to be shown for income tax purposes, the amount can be rounded off to the nearest ten and fraction does not matter. The statement of account sent to a debtor contains all the details regarding invoices raised, amount outstanding during a particular period. The information on debtors furnished to Registrar of Companies need not be in detail.

Principle of Full Disclosure
The business enterprise should disclose relevant information to all the parties concerned with the organization. It means that any information of substance or of interest to the average investors will have to be disclosed in the financial statements.
The Companies Act, 1956 requires that income statement and balance sheet of a company must give a fair and true view of the state of affairs of the company.
If change has a material effect in current period and the effect of change is ascertainable the amount of change should be disclosed.
??If the change has a material effect in current period and the effect of change is not ascertainable wholly or in part, the fact should be disclosed.
??If change has no material effect in current period but which is reasonably accepted to have a material effect in later periods, the fact of such change should be appropriately disclosed.

Materiality principle: Accountants follow the materiality principle, which states that the requirements of any accounting principle may be ignored when there is no effect on the users of financial information. Certainly, tracking individual paper clips or pieces of paper is immaterial and excessively burdensome to any company’s accounting department. Although there is no definitive measure of materiality, the accountant’s judgment on such matters must be sound. Several thousand dollars may not be material to an entity such as General Motors, but that same figure is quite material to a small, family-owned business.
Full disclosure means to disclose all the details of a security problem which are known. It is a philosophy of security management completely opposed to the idea of security through obscurity. The concept of full disclosure is controversial, but not new; it has been an issue for locksmiths since the 19th century. Full disclosure requires that full details of security vulnerability are disclosed to the public, including details of the vulnerability and how to detect and exploit it. The theory behind full disclosure is that releasing vulnerability information results in quicker fixes and better security. Fixes are produced faster because vendors and authors are forced to respond in order to save face. Security is improved because the window of exposure, the amount of time the vulnerability is open to attack, is reduced. The full disclosure principle states that any future event that may or will occur, and that will have a material economic impact on the financial position of the business, should be disclosed to probable and potential readers of the statements. Such disclosures are most frequently made by footnotes. For example, a hotel should report the building of a new wing, or the future acquisition of another property. A restaurant facing a lawsuit from a customer who was injured by tripping over a frayed carpet edge should disclose the contingency of the lawsuit. Similarly, if accounting practices of the current financial statements were changed and differ from those previously reported, the changes should be disclosed. Changes from one period to the next that affect current and future business operations should be reported if possible. Changes of this nature include changes made to the method used to determine depreciation expense or to the method of inventory valuation; such changes would increase or decrease the value of ending inventory, cost of sales, gross margin, and net income or loss. All changes disclosed should indicate the dollar effects such disclosures have on financial statements.

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26 Responses to “MB0041 Q1. Accounting Principles are the rules based on which accounting takes place and these rules are universally accepted. Explain the principles of materiality and principles of full disclosure. Explain why these two principles are contradicting each other. Your answer should be substantiated with relevant examples.”

Comment from sanjana
Time March 11, 2011 at 9:57 pm

Please send me the MBA I semester Assignment answers. Please help …..

Comment from shamtest
Time May 14, 2011 at 6:22 pm

I can’t seem to properly browse this site from my droid!!!

Comment from Sunitha
Time July 30, 2011 at 8:07 pm

Please send the MBA I semester Assignment answers
sunithapathak@yahoo.com

Comment from Divya
Time August 8, 2011 at 1:22 pm

If anyone of you have the Summer Drive assignment answers for MBA – Financial Accounting and Statistics, please share. Pls help.

Comment from AJAY
Time August 9, 2011 at 1:11 pm

Summer 2011- May drive
Master of Business Administration-MBA Semester 1
MB0038 – Management Process and Organization Behavior – 4 Credits
(Book ID: B1127)
Assignment Set- 1 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
Q.1 Explain controlling and also discuss different types of control [10]
Q.2 Veer Prabhakar is the Vice President of web bazaar, online portal for [10]
shopping of various products. He has team of 100 people at different
levels and departments. He is facing certain challenges.
Challenge 1
To maintain motivation levels of sales associated who are doing good sales
Challenge 2
How to deal with the supply chain associates who are not following up
properly for order delivery. (Currently, they are getting Cell Phone
allowance for consistence follow-up after office hours)
Challenge 3
To deal with the people who keep taking leaves without prior information.
Suggest suitable methods to shape employee behavior. [10]
Q.3 Write a detailed note on Myers-Briggs type indicator [10]
Q.4 Explain the factors influencing perception [10]
Q.5 Describe the leadership Grid with the help of the diagram [10]
Q.6 Given below are certain observations done by an OD consultant for an organization
dealing with manufacturing of tyres. She makes the following observations about two key
people in the organization.
1. Mr. Raovikram – He is a very friendly person and encourages his team members by giving
them recommendations and appreciation. This helps HR to decide about giving a bonus or
promotion to employees.
2. Mr. Ranjan kumar- He is an aggressive person. He frequently loses his temper. Ritu
observes that he frequently punishes the non-performers and also gives them warnings
regarding suspension etc.Now explain what base of power Mr. Raovikram and Mr. Ranjan
Kumar belong to. Explain the type of power they use often. [10]
Summer 2011- May drive
Master of Business Administration-MBA Semester 1
MB0038 – Management Process and Organization Behavior – 4 Credits
(Book ID: B1127)
Assignment Set- 2 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
Q.1 Write a detailed note on management theories developed during classical Era. [10]
Q.2 . Write a short note on: [10]
(a) Contemporary work cohort (b) Alexithymia
Q.3 Mr. Khanna wants to improve his conflict management skills. He visits a consultant to
help him. He gives the list of situations to the consultant.
The situations are:
1. When quick, decisive
action is vital (e.g.,
emergencies).
2. On important issues
where unpopular
actions need
implementing (e.g.,
cost cutting, enforcing
unpopular rules,
discipline).
3. To merge insights from
people with different
perspectives.
4. When you perceive
no chance of
satisfying your
concerns.
5. When issues are
more important to
others than to you -
to satisfy others and
maintain cooperation.
6. To gain commitment by
incorporating concerns
into a consensus.
7. On issues vital to
company welfare when
you know you are right.
Suppose that you are the consultant, first suggest appropriate approach for each situation
and then explain briefly the approaches. [10]
Q.4 Explain General Adaptation syndrome (GAS) [10]
Q.5 What is groupthink what are its symptoms and also suggestmeasures to prevent
groupthink. [10]
Q.6 Unique fashions is a textile company . it is undergoing a process of change and
expanding its business. The company is facing several obstacles. There are lot of problems
related to different departments. It needs some Intervention that may help the company to
diagnose its problems and developing the action plan for problem solving. The company also
expects that the intervention should help in improving the relationships amongst group
members of different departments. [10]

please send me ans

Comment from AJAY
Time August 9, 2011 at 1:14 pm

Summer 2011- May drive
Master of Business Administration – Semester I
MB0039 – Business Communication (4 credits)
Assignment – Set 1
Marks 60
Note: Each Question carries 10 marks each
1. Briefly describe any situation in your own experience where the communication
failed because the non-verbal behavior sent a negative message. Which aspect
of non-verbal communication contributed to the failure? How would you correct
this? (10 marks)
2. What are the biggest barriers that prevent you from listening effectively? Explain
how you could overcome these barriers. (10 marks)
3. List and briefly describe the five most important guidelines, in your opinion, to be
followed when making oral business presentations. (10 marks).
4. You are a management trainee reporting to the Marketing Manager of an
organization. You have been asked to go through business publications and
summarize articles related to Branding. Explain the purpose of reading in this
case and the type of reading that you will be required to do. (10 marks).
5. In your opinion, what are the five most common mistakes made during business
meetings. Justify your answer. (10 marks)
6. Select any article from a business publication and prepare a summary of it in one
fourth its size.. Write this in the form of a one page memo, addressed to your
professor. Attach the original article with your assignment.(10 marks).
Summer 2011- May drive
Master of Business Administration – Semester I
MB0039 – Business Communication (4 credits)
Assignment – Set 2
Marks 60
Note: Each Question carries 10 marks each
1. You are the Marketing Manager of a consumer durables company,
manufacturing washing machines. Write a routine adjustment letter to a
customer in response to his routine claim letter requesting replacement of a
defective product (10 marks)
2. Write a one page press release, highlighting the launch of an innovative new
product by your organization. (10 marks).
3. List and briefly explain ten guidelines for writing effective business reports.
(10 marks).
4. You have just completed your MBA from SMU. Write a job application letter in
response to an appointment advertisement for a position in your area of
specialization, addressed to the HR Manager of the organization. (10 marks).
5. What is a case-based group discussion? What are some of the skills required
to participate in a case-based GD? ( 10 marks).
6. Write your resume with a specific career objective, including all the other
standard components. (10 marks).

Comment from AJAY
Time August 9, 2011 at 1:15 pm

Summer 2011- May drive
MBA SEMESTER 1
MB0040 – STATISTICS FOR MANAGEMENT- 4 Credits
(Book ID: B1129)
Assignment Set- 1 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions
1. (a) ‘Statistics is the backbone of decision-making’. Comment.
(b) ‘Statistics is as good as the user’. Comment.
2. Distinguish between the following with example.
(a) Inclusive and Exclusive limits.
(b) Continuous and discrete data.
(C) Qualitative and Quantitative data
(d) Class limits and class intervals.
3. In a management class of 100 students’ three languages are offered as an additional
subject viz. Hindi, English and Kannada. There are 28 students taking Hindi, 26
taking Hindi and 16 taking English. There are 12 students taking both Hindi and
English, 4 taking Hindi and English and 6 that are taking English and Kannada. In
addition, we know that 2 students are taking all the three languages.
i) If a student is chosen randomly, what is the probability that he/she is not taking
any of these three languages?
ii) If a student is chosen randomly, what is the probability that he/ she is taking
exactly one language?
4. List down various measures of central tendency and explain the difference between
them?
5. Define population and sampling unit for selecting a random sample in each of the
following cases.
a) Hundred voters from a constituency
b) Twenty stocks of National Stock Exchange
c) Fifty account holders of State Bank of India
d) Twenty employees of Tata motors.
6. What is a confidence interval, and why it is useful? What is a confidence level?
Summer 2011- May drive
MBA SEMESTER 1
MB0040 – STATISTICS FOR MANAGEMENT- 4 Credits
(Book ID: B1129)
Assignment Set- 2 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions
1. What are the characteristics of a good measure of central tendency?
(b) What are the uses of averages?
2. Your company has launched a new product .Your company is a reputed company
with 50% market share of similar range of products. Your competitors also enter with
their new products equivalent to your new product. Based on your earlier experience,
you initially estimated that, your market share of the new product would be 50%. You
carry out random sampling of 25 customers who have purchased the new product ad
realize that only eight of them have actually purchased your product. Plan a
hypothesis test to check whether you are likely to have a half of market share.
3. The upper and the lower quartile income of a group of workers are Rs 8 and Rs 3 per
day respectively. Calculate the Quartile deviations and its coefficient?
4. The cost of living index number on a certain data was 200. From the base period, the
percentage increases in prices were—Rent Rs 60, clothing Rs 250, Fuel and Light
Rs 150 and Miscellaneous Rs 120. The weights for different groups were food 60,
Rent 16, clothing 12, Fuel and Light 8 and Miscellaneous 4.
5. Education seems to be a difficult field in which to use quality techniques. One
possible outcome measures for colleges is the graduation rate (the percentage of the
students matriculating who graduate on time). Would you recommend using P or R
charts to examine graduation rates at a school? Would this be a good measure of
Quality?
6. (a) Why do we use a chi-square test?
(b) Why do we use analysis of variance?

Comment from AJAY
Time August 9, 2011 at 1:16 pm

Summer 2011- May drive
MBA- I semester
MB0041- Financial & Management Accounting – 4 Credits
Book ID- ( B1130 )
Assignment Set 1- (60 Marks)
Note: Answer all the questions.
1. Accounting Principles are the rules based on which accounting takes place and these rules
are universally accepted. Explain the principles of materiality and principles of full disclosure.
Explain why these two principles are contradicting each other. Your answer should be
substantiated with relevant examples. (10 Marks)
2. Journalize the below transactions, prepare relevant ledger accounts and finally trial balance.
. ( 6+6+3 = 15 Marks)
M/s Ventak Enterprise Pvt Ltd.
01.01.2009 Started business with cash Rs. 2,00,000 Goods Rs. 1,00,000 Furniture Rs.
50,000
01.01.2009 Opened Current Account with Rs. 1,00,000
02.01.2009 Placed an order with Ritik for the supply of goods of the list price of Rs. 1, 00,
00.In this connection, we paid 9% of the list price as an advance by cheque.
03.01.2009 Ritik supplied goods of the list price of Rs. 1, 00,000 less 12% trade discount.
Packing and delivery charges Rs. 1,000.
04.01.2009 Purchased goods from Murali of the list price of Rs. 1,00,000 less 12% trade
discount and paid him by cheque under a cash discount of 5%
05.01.2009 Received an order from Shyam for supply of goods of the list price of Rs. 1,
00,000 with an advance of 10% of list price.
06.01.2009 Supplied the above goods at 10% trade discount. Packing and delivery charges
Rs. 1000.
07.01.2009 Goods costing Rs. 80,000 sold to Mr X at a profit of 20% on sales less 10%
trade discount and 2% cash discount
08.01.2009 Goods (cost Rs. 3,000, Sales Price Rs. 4,000) taken away by the proprietor for
his personal use.
09.01.2009 Shyam became insolvent and paid 80 paise in a rupee in full and final
settlement
10.01.2009 Paid Ritik 80% on account.
11.01.2009 Goods (Cost Rs. 3,000 , Sales Price Rs. 4,000) stolen
12.01.2009 Paid Life Insurance Premium Rs. 1,000.
13.01.2009 Cash embezzled by an employee Rs. 1,000.
3. Explain any two types of errors that are disclosed by trial balance with examples and
rectification entry.
Note – Avoid giving examples given in the self learning material. (10 marks)
Summer 2011- May drive
4. Let us assume you have been recently appointed as Management Accountant of a small but
upcoming firm. Your immediate supervisor has asked you to prepare certain financial ratios
from the balance sheet of one of their clients M/s Vinod Enterprise.
Liabilities Amount Assets Amount
Equity Share Capital 50000 Fixed assets 87500
8% Pref Share Capital 10000 Investments 25000
Reserve Fund 40000 Stock 30000
6% Debentures 20000 Sundry Debtors 13500
Sundry Creditors 30000 Bank Balance 7000
P & L account
Year 2000 – 1000
2001 – 20000
21000
Preliminary expenses 8000
Total 171000 Total 171000
The director intent to transfer a sum of Rs.5000 out of the current year’s profit to provision
for tax. The financial ratios needed are:
a. Return on capital employed
b. Current ratio
c. Fixed assets to networth
d. Debt – Equity ratio
e. Return on owner’s capital. (10 Marks)
5. A friend of you has approached to help him out in setting his books of accounts in order.
Unfortunately he is struck with difference in trial balance. Help him in redrafting the trial
balance. (5 Marks)
Sl.no Particulars Dr Cr
1 Stock on 31st Dec,2008 1,92,100
2 Capital 13,450
3 Cash in hand 1,400
4 Bank Overdraft 9,320
5 Sales 2,36,400
6 Purchases 106,400
7 Returns inward 13,400
8 Returns outward 2,960
9 Carriage outward 2,360
10 Carriage inward 14,260
11 Salaries 9,600
12 Wages 3,660
13 Sundry debtors 16,300
14 Sundry creditors 37,360
15 Stock on 1st Jan 2006 94,120
16 Land and building 15,000
17 Plant and machinery 20,900
18 Trade expenses 2,090
3,95,540 3,95,540
6. Explain the accounting treatment of bad debt and provision for doubtful debts with suitable
example. (10 Marks)
Summer 2011- May drive
MBA- I semester
MB0041- Financial & Management Accounting – 4 Credits
Book ID- ( B1130 )
Assignment Set 2- (60 Marks)
Note: Answer all the questions.
1. The Balanced Score Card is a framework for integrating measures derived from
strategy. Take an Indian company which has adopted balance score card
successfully and explain how it had derived benefits out of this framework.(10 Marks)
2. What is DuPont analysis? Explain all the ratios involved in this analysis. Your answer
should be supported with the chart. (10 Marks)
3. Prepare Funds Flow statement from the following balance sheets and additional
information
Liabilities 1998 1999 Assets 1998 1999
Eq Share capital 7,50,000 9,00,000 Good will 20,000 15,000
13% debentures 2,50,000 2,00,000 Plant & Machinery 3,50,000 4,50,000
Profit and loss
a/c
40,000 50,000 Land & building 6,50,000 6,59,000
General reserve 40,000 50,000 Investments 40,000 1,48,000
Creditors 50,000 60,000 Debtors 50,000 30,000
Bills payable 30,000 20,000 Stock 80,000 90,000
Provision for tax 50,000 60,000 Bills receivable 70,000 50,000
Prov for dep on
land and building
1,00,000 1,40,000 Bank 40,000 30,000
Total Preliminary
expenses
10,000 8,000
13,10,000 14,80,000 total 13,10,000 14,80,000
Additional information
1. Provision for depreciation on P&M was RS40,000 o 31st March 1998 and Rs.45,000
on 31st March 1999
2. Machinery costing Rs.36000 (acc dep Rs12,000) was sold for Rs.20,000
3. Investment costing Rs.30000 were sold at a profit of 20% on cost
4. Tax of Rs.30000 were paid (20 marks)
4. The standard cost of a certain chemical mixture is:
35% Material A at Rs.25 per kg
65% Material B at Rs.36 per kg
A standard loss of 5% is expected in production
Summer 2011- May drive
During a period there is used:
125kg of Material A at Rs.27 per kg and
275kg of Material B at Rs.34 per kg
The actual output was 365 kg
Calculate
a. Material cost variance
b. Material price variance
c. Material mix variance
d. Material yield variance
Hint: Use net standard output (deduct the loss) (20 Marks)

Comment from AJAY
Time August 9, 2011 at 1:18 pm

Summer 2011- May drive
Masters of Business Administration- Semester 1
MB0045 – Managerial Economics – 4 Credits
(Book ID: B1131)
Assignment Set- 1 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
1. Explain what is price elasticity of demand and outline the determinants of price elasticity of
demand with examples.
2. In the newspapers we read about mergers between companies in the same line of business.
What are the economies of scale that can be availed of with mergers.
3. Discuss the features of monopolistic competition and the method of price determination in
monopolistic competition.
4. If you were to buy a car, what are the factors that would affect the demand for your
purchase.
5. When factors of production are combined to produce a particular level of output, what
would be the effect on total product when all factors are kept fixed and only one factor is
varied. For example, when the amount of land used for producing a particular crop is kept
the same, and the other factors of production like labour, fertilisers, etc is increased.
6. A company wishes to project the production requirements of a particular product in the
coming years. How will the company forecast the demand in the coming years, using the
trend projection method.
Summer 2011- May drive
Masters of Business Administration- MBA Semester 2
MB0042 – Managerial Economics – 4 Credits
(Book ID: B1131)
Assignment Set- 2 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
1. The supply of a product depends on the price of the product. This determines the supply
curve. What are the factors other than price that cause shifts in the supply curve.
2. Explain with examples the following types of costs:
a) Fixed costs
b) Variable costs
c) Marginal costs
d) average costs
e) short run costs
3. Indian railways is an example of monopoly in India. Discuss the factors that determine price
in the different categories of travel in railways.
4. In the case of consumer durables, we find that when the product is introduced, the prices
are high, but over time the prices reduce. What is the pricing policy followed?
5. In the long run, the long run average cost curve is an envelope of the short run cost curves.
Discuss the concept behind the same.
6. A company wishes to introduce a new flavour of tea in the market. Discuss how the
company can forecast demand for the new flavour of tea.

Comment from AJAY
Time August 9, 2011 at 1:22 pm

Summer 2011- May driveMaster of Business Administration- Semester ISubject Code ¡V MB0043Subject Name ¡V Human Resource Management4 Credits(Book ID: B0909)Assignment Set- 1 (60 Marks)Note: Each question carries 10 Marks. Answer all the questions.Q.1 What are the functions that HR attempts to fulfill in any organization.[10 Marks]Q.2 Discuss the cultural dimensions of Indian Work force. [10 Marks]Q.3 Explain the need for Human Resource Planning system .[10 Marks]Q.4 Elucidate the classification of wages in the Indian System.[10 Marks]Q.5 Ms. S. Sharma is the General manager HR of a private educational group. She isplanning for the promotion policy for the faculty members. The norms are also ruled by thegovernment policy and criteria. Moreover the options to promote are limited. Suggest MsSharma the alternative way to vertical promotion. What are the challenges in implementingthat option? [10 Marks]Q.6 ABC is an organization that wants to revise the HR policies. Before doing that it wantto have some details about the following: What the emplyees think about the company? What do they think ,in the company is going well? What practices in the company they think are not doing well? Get the feedback on managerial effectiveness.Suggest the suitable method to collect the employee opinion and explain themethod. [10 Marks]Summer 2011- May driveMaster of Business Administration-MBA Semester ISubject Code ¡V MB0043Subject Name ¡V Human Resource Management4 Credits(Book ID: B0909)Assignment Set- 2 (60 Marks)Note: Each question carries 10 Marks. Answer all the questions.Q.1 Discuss the factors affecting recruitment? [10 Marks]Q.2 Right Time is a watch manufacturing company. It has hired 20 people recently for thecompany. They will be involved in manufacturing, assembling of watches. They will be usingdifferent machines and tools for this. What type of training is best for them. What may be theadvantages and limitations of the training method? [10 Marks]Q.3 Write a note on 360 degree appraisal method.[10 Marks]Q.4 Given below is the HR policy glimpse of ¡§ZoomVideo¡¨, a multimedia company1. It offers cash rewards for staff members2. It promotes the culture of employee referral and encourages people to refer people theyknow, maybe their friends, ex. colleagues, batch mates and relatives.3. It recognizes good performances and gives good titles and trphies to the people whoperform well and also felicitates them in the Annual Day of the company.Identify what all aspects does it take care of, based on different levels of Maslow¡¦s NeedHierarchy ? [10 Marks]Q.5 Describe the emerging employee empowerment practices. [10 Marks]Q.6 Write a note on directive, permissive and participative type of leadership.[10 Marks]

Comment from AJAY
Time August 9, 2011 at 1:23 pm

Summer 2011- May drive
Master of Business Administration – MBA Semester II
MB0044 – Production & Operations Management – 4 Credits
(Book ID: B1133)
Assignment
Set- 1 (60 Marks)
Note: Each Question carries 10 marks. Answer all the questions.
1. Explain Quality Circles and its importance? Explain how CAD and CIM aid in reducing the
concept to market time.
2. What is Differentiation Strategies? Briefly explain tools used for implementation of Operations.
3. Differentiate between Automated flow line and Automated assembly line with example. Write a
note on Rapid Prototyping.
4. Explain the different factors influencing plant location. Write a brief note on Product layout with
an example.
5. Write a brief note on PDCA cycle, Juran’s Quality Trilogy and Crosby’s Absolutes of Quality.
List all the Quality Tools.
6. Define project cycle, project management, and scope of project. List the various project
management knowledge areas? What are the reasons for failure of a project?
Summer 2011- May drive
Master of Business Administration – MBA Semester II
MB0044 – Production & Operations Management – 4 Credits
(Book ID: B1133)
Assignment
Set- 2 (60 Marks)
Note: Each Question carries 10 marks. Answer all the questions.
1. Explain the various phases in project management life cycle. List the Domain Applications of
SCM and the steps involved in implementation of SCM .
2. What is a Business Process Model? Explain why a business process needs to be modelled.
3. What is Value Engineering? Give a real life example of application of VE.
4. Discuss the Modern trends in Project Management. Write a note on macro issues of
project management.
5. Explain the steps involved in Johnson’s Algorithm and CDS Algorithm.
6. List the objectives of JIT. Explain briefly characteristics of JIT.

Comment from AJAY
Time August 9, 2011 at 1:30 pm

Summer 2011- May drive
Masters of Business Administration- MBA Semester 2
MB0045 – Financial Management – 4 Credits
(Book ID: B1134)
Assignment Set- 1 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
1. A company has issued a bond with face value of Rs.1000 , with 10% pa coupon rate payable
annually and a tenure of 10 years to maturity. At the end of 10 years, the bond will be
redeemed at a premium of 10% to face value .
a) At what price would you buy the bond if the prevailing interest rate is 12% pa on
investments of similar risk?
b) What is the YTM of the bond if the prevailing price is same as calculated in a) above.
c) What is the current yield of the bond at the given price?
d) If the coupon rate is paid semi-annually, at what price would you buy the bond at the
12% pa prevailing interest rate?
2. Given the following details for a company:
Net operating income 200,000
Overall cost of capital 20%
Value of the firm 1000,000
Cost of debt 15%
Interest 75,000
Market value of debt 500,000
Market value of equity 500,000
a) Given the assumptions of the net operating income approach, what will be the cost of
equity, if the market value of debt is 200,000.
b) Given the assumptions of the net income approach, what will be the overall cost of
capital with Market value of debt of 200,000.
3. Given the following projects , rank them on the basis of NPV, MIRR and Payback period if the
cost of capital is 10% pa.
Project A Project B Project C
Year Cash flow Year Cash flow Year Cash flow
0 -10000 0 -10000 0 -10000
1 5000 1 5000 1 5000
2 7000 2 8000 2 8500
3 8000 3 6500 3 9000
4 15000 4 11000 4 12000
Summer 2011- May drive
4. Given the following information, calculate Degree of operating leverage, Degree of Financial
leverage, Degree of total leverage.
Quantity sold 100,000 units
Variable cost per unit 200
Selling price 800
Fixed cost 10,000
Number of equity shares 50,000
Debt 1000,000 @ 15%pa
Preference shares 10,000 of Rs.100 each @ 10%
Tax rate 30%
5. Explain the following concepts :
a) Operating cycle
b) Total inventory cost
c) Price earnings ratio
d) Financial risk
6. Explain the Net operating income approach to capital structure theories.
Summer 2011- May drive
Masters of Business Administration- MBA Semester 2
MB0045 – Financial Management – 4 Credits
(Book ID: B1134)
Assignment Set- 2 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
1. Given the following information, prepare a cash budget:
Month Sales Purchases Wages Production
overheads
Selling
overheads
Jan 100000 40000 10000 6000 6000
Feb 120000 45000 15000 6500 6500
March 150000 35000 18000 7000 6600
April 160000 30000 20000 7700 6800
May 175000 25000 22000 8000 6200
June 200000 20000 24000 8500 6300
The company has a policy of selling its goods at 50% cash and the balance on credit.
On credit sales, 50% is paid in the following month and balance 50% two months
from the sale. Purchases are paid one month from the month of purchase. Wages are
paid in the following month and overheads are also paid in the following month. The
company plans a capital expenditure, in the month of April, for Rs. 25,000.
The company has a opening balance of cash of Rs. 40,000 on 1st Jan 2010. Prepare a
cash budget for Jan to June.
2. Given the following information in terms of per unit costs, prepare a statement
showing the working capital requirement.
Raw material 60
Direct labour 22
Overheads 44
Total cost 126
Profit 18
Selling price 140
The following additional information is available:
Average raw material in stock one month
Average materials in process 15 days
Credit allowed by suppliers one month
Summer 2011- May drive
Credit allowed to debtors two months
Time lag in payment of wages 15 days
Time lag in payment of overheads one month
Sales on cash basis 20%
Cash balance to be maintained 80,000
You are required to prepare a statement showing the working capital required to
finance a level of activity of 100,000 units of output. You may assume production is
carried out evenly throughout the year and payments occur similarly. Assume 360
days in a year.
3. Given the following information, calculate the weighted average cost of capital.
Capital structure in millions
Equity capital ( Rs.10 par value) 2
14% preference share capital Rs.100 each 1.5
Retained earnings 2
12% Debentures Rs.100 each 4
8% term loan 0.5
Total 10
The market price per equity share is Rs. 45. The company is expected to declare a
dividend per share of Rs.5 and dividends are expected to grow at 15% pa. The
preference shares are redeemable at Rs. 115 after 5 years and are currently traded at
Rs. 90 in the market. Debentures will be redeemed after 5 years at Rs.110. The
corporate tax rate is 30%. Calculate the Weighted average cost of capital.
4. Calculate the present value of the following options:
a) Rs. 10,000 to be received after 5 years if the prevailing rate of interest is 10%pa
b) Rs. 10,000 to be received after 5 years if the prevailing rate of interest is 10%pa
payable semi annually
c) Rs. 5000 to be received every year for 5 years if the prevailing interest rate is 10%
pa
d) Rs. 5000 to be received after 5 years and Rs. 10,000 to be received after 10 years
5. Explain each of the following:
a) Operating cycle
b) Shareholders wealth maximisation
c) Capital rationing
d) Economic order quantity
Summer 2011- May drive
6. a) Discuss the advantages of ordering Economic order quantity of inventory.
b) Discuss the Dividend discount model of measuring cost of equity.

Comment from AJAY
Time August 9, 2011 at 1:30 pm

Summer 2011- May drive
1
Master of Business Administration – MBA Semester 2
MB0046 – Marketing Management – 4 Credits
(Book ID: B1135)
Assignment Set- 1
60 Marks
Note: Each question carries 10 Marks. Answer all the questions.
Q.1 Discuss the different marketing concepts with its merits and drawbacks. [10 marks]
Q.2 a) What are the features and objectives of marketing research? [5 marks]
b) Give a note on psychoanalytic model of consumer behaviour. [5 marks]
Q. 3 Silver Line Manufacturers produce several varieties of automobile components. They
have 3 to 5 suppliers who supply materials regularly. Recently, procurement manager of
Silver Line discussed in the meeting that they have to look out for new suppliers since
they would be expanding their business operations to many places. How do you think
Silver Line have to go about this situation? [10 marks]
Q.4 Briefly explain the bases for segmenting consumer markets along with examples. Do
you think these bases are required for market segmentation? Why? [10 marks]
Q.5 Mention the forces in micro and macro environment that are likely to influence an
organisation’s working and functions. Is environmental scanning necessary for all
organisations? [10 marks]
Q.6 Consider the company, Maruthi Udyog Limited. Elaborate on the company’s marketing
mix and give examples related to the 4 P’s. [10 marks]
Summer 2011- May drive
2
Master of Business Administration – MBA Semester 2
MB0046 – Marketing Management – 4 Credits
(Book ID: B1135)
Assignment Set- 2
60 Marks
Note: Each question carries 10 Marks. Answer all the questions.
Q.1 Explain the following: a) Product mix dimensions b) Product line strategies [10 marks]
Q.2 a) Assess the factors that are involved in setting up a distribution channel. [6 marks]
b) Give a note on Retailing. [4 marks]
Q. 3 Geo Ad Agency has many corporates as their clients. Due to lack of resources, it is
planning to cut down work and reject certain clients. Further, they want to establish a
concrete system in communication development and ad structure. What would be your
advice to Geo Ad agency in this aspect? [10 marks]
Q.4 Discuss the objectives of training and training programme along with its significance.
[10 marks]
Q.5 Management of Sai Systems Pvt. Ltd. has decided to enter international marketing
scenario. What methods are applicable to the company to enter international markets
and what should be the approach? [10 marks]
Q.6 a) Give a note on Product mix pricing strategies. [5 marks]
b) What is Brand development? How is it done? [5 marks]

Comment from AJAY
Time August 9, 2011 at 1:31 pm

Summer 2011- May drive
Master of Business Administration-MBA Semester II
MB0047
Management Information System– 4 Credits
(Book ID: B1136)
Assignment Set- 1 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
Q.1 a. What are the characteristics of MIS? [5 Marks]
b. what is the impact of MIS on Managerial performance. Explain with a scenario [5 Marks]
Q.2 Explain in detail the type of information system with an example each. [10 marks]
Q.3 a. Explain Scott Morton five levels of complexity [5 marks]
b. Explain objects and its behavior with an example. [5 Marks]
Q.4 What are dataflow diagrams? Construct a DFD using the different conventions.
[10 Marks]
Q.5 Explain ERP in detail [10 Marks]
Q.6 a. Bring out the relationship between AI and Neural Network [5 Marks]
b. what is the difference between DSS and ES? [5 Marks] Spring 2010(Jan-June)
Summer 2011- May drive
Master of Business Administration-MBA Semester II
MB0047
Management Information System– 4 Credits
(Book ID: B1136)
Assignment Set- 2 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
Q.1 a. Compare between E-enterprise and conventional organizational design [5 Marks]
b. list the different business models with example [5 marks]
Q.2 What are the different types of decision and decision making systems? Explain in detail.
[10 Marks]
Q.3 explain with an example of your own the difference between data, information,
knowledge and wisdom [10 Marks]
Q.4 There are two investment plans in the market whose details are given below based on
which you need to decide which investment plan you need to select. Suggest which
investment plan you prefer and why?
Particulars Plan A Plan B
Investment in Rs. Million 3 2.7
Savings/ gain per year in Rs. Million 1.0 0.75
No. of years savings or gain would occur 5 5
Discount Rate 12% 12%
Q.5 a. Explain Management Science models in detail. [5 Marks]
b. Estimate the completion time of each activity whose optimistic time estimate is 5 seconds
and the pessimistic time estimate are 20 seconds. The most likely time estimate is 9
seconds. [5 Marks]
Q.6 Explain the different control issues in management information systems. [10 Marks]

Comment from AJAY
Time August 9, 2011 at 1:31 pm

Summer 2011- May drive
MBA SEMESTER II
MB0048 –Operation Research- 4 Credits
(Book ID: B1137)
Assignment Set- 1 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions
1. Outline the broad features of the Judgement phase and Research phase of the
scientific method in OR. Discuss in detail any of these phases.
2. Operation Research is an aid for the executive in making his decisions by
providing him the needed quantitative information, based on scientific method
analysis. Discuss.
3. A furniture manufacturer makes two products: chairs and tables. Processing of
these products is done on two machines A and B. A chair requires 2 hours on
machine A and 6 hours on machine B. A table requires 5 hours on machine A and no
time on machine B. There are 16 hours per day available on machine A and 30
hours on machine B. Profit gained by the manufacturer from a chair and a table is Rs
2 and Rs 10, respectively. What should be the daily production of each of the two
products?
4. Given a general linear programming problem, explain how you would test whether
a basic feasible solution is an optimal solution or not. How would you proceed to
change the basic feasible solution in case it is not optimal?
5. State and discuss the methods for solving an assignment problem. How is
Hungarian method better than other methods for solving an assignment problem?
6. Compare and contrast CPM and PERT. Under what conditions would you
recommend scheduling by PERT? Justify your answer with reasons.
Summer 2011- May drive
MBA SEMESTER II
MB0048 –Operation Research- 4 Credits
(Book ID:B1137)
Assignment Set- 2 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions
1. State the different types of models used in OR. Explain briefly the general
methods for solving these OR models?
2. What are the meaning and role of the lower bound and upper bound in the branch
and bound method?
3. (a) Give an algorithm to solve an assignment problem.
(b) Show that an assignment problem is a special case of transportation problem?
4. What is a game in game theory? What are the properties of a game? Explain the
‘best strategy’ on the basis of minimax criterion of optimality.
5. What do you understand by (i) Queue discipline, (ii) Arrival process (iii) Service
process?
6. State two major reasons for using simulation. Explain the basic steps of Monte-
Carlo simulation. Briefly describe the application in finance & Accounting.

Comment from AJAY
Time August 9, 2011 at 1:32 pm

Summer 2011- May drive
Master of Business Administration-MBA Semester 2
Project Management – MB0049 – 4 Credits
(Book ID: B1138)
Assignment Set- 1 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
Q.1 List and explain the traits if a professional manager.
Q.2 Describe in brief the various aspects of programme management?
Q.3 Compare the following:
a. Traditional Vs. Projectised Organization
b. Reengineering Vs. E-engineering
Q.4 List out the macro issues in project management and explain each.
Q.5 Describe the various steps in risk management listed below:
a. Risk Identification
b. Risk Analysis
c. Risk Management Planning
d. Risk Review
Q.6 ABC Company implements got a very big project and they decided to allot the same
to a new project manager, who joined the company recently. In order to execute the project
successfully, what are the various phases in which the project lifecycle should be divided.
Summer 2011- May drive
Master of Business Administration-MBA Semester 2
Project Management – MB0049 – 4 Credits
(Book ID: B1138)
Assignment Set- 2 (60 Marks)
Note: Each question carries 10 Marks. Answer all the questions.
Q.1 Write a short note on the following:
a. Work Breakdown Structure
b. Estimation Approach
Q.2 List and define in Brief all the tools for Post Implementation Review
Q.3 Define the Basic categories of performance management.
Q.4 Write a short note on the following:
a. Professional Responsibility
b. Business Orientation
c. Personnel Productivity
d. Conflict Management,
Q.5 Comment on the following
a. Importance of DMAIS in project management cycle
b. Knowledge areas of project management
Q.6 What are the various SCMo soft wares available in project management? Explain
each in brief.

Comment from AJAY
Time August 9, 2011 at 1:34 pm

Please send me the MBA semester Assignment answers. Please help …..

Comment from umesh
Time September 2, 2011 at 10:28 am

anybdy plez send me mb0041 n mb0040 answer

Comment from seema
Time September 4, 2011 at 1:14 pm

plz send me the assignments of MBA-1 sem to seema2289@gmail.com,.please…….

Comment from sheela
Time September 12, 2011 at 8:42 pm

Dear Umesh,

If u get other subjects answer then plz send me on sheela_tole@rediffmail.com
I will be very thankful to you.

Regards,
Sheela

Comment from Naresh
Time October 8, 2011 at 2:29 pm

CAN U SHARE WITH ME U ASSIMENTS.

THANKS
NARESH

Comment from Himi
Time October 22, 2011 at 1:13 pm

hey!!!2day isd last date for submission..Please send me the assignments. atleast financial accounting……plzzz

Comment from TJ
Time October 25, 2011 at 1:27 pm

Ques 3. Explain any two types of errors that are disclosed by trial balance with examples and
rectification entry.

Ans: The trial balance is prepared to check the arithmetical accuracy of accounts. If the trial balance does not tally, it implies that there are arithmetical errors in the accounts which require location, detection and rectification thereof. Even if the trial balance tallies, there may still exist some errors. There are two types of errors:-

Errors which are not revealed by the trial balance, and Errors which are revealed by the trial balance.
Errors may happen at any of the following stages of the accounting cycle. At Recording Stage
• Errors of principle
• Errors of omission
• Errors of commission
At Posting Stage
Errors of omission
• Complete
• Partial
Error of Commission
• Posting to wrong Account
• Posting on wrong side
• Posting of wrong Amount
At Balancing Stag
Errors of omission

Error of Commission
• Taking Wrong Amount
• Taking Wrong Account
• Taking to the wrong Side
Errors can be classified into the following four categories on the basis of the nature of errors and explained here under.
1. Errors of commission
2. Errors of omission
3. Errors of principle
4. Compensating (offsetting) errors
5. Errors of Duplication
6. Errors of Commission
7. These errors by definition are of clerical nature. These errors may be committed at the time of recording and/or posting. At the time of recording, the wrong amount may be recorded in journal which will be carried throughout. Such errors will not affect the agreement of the trial balance. These errors may also be committed at the time of posting, by way of posting wrong amount, to the wrong side of an account or in the wrong account. The errors resulting in posting to wrong account will not affect agreement of trial balance, whereas, other errors of posting will resulting disagreement of trial balance.
8. For example, an amount of Rs. 10,000 received from customer (Debtor) is correctly
recorded on the debit side of the cash book but while posting, the customer’s account is credited with Rs. 1,000. This is an error, which is committed at the time of posting, by posting wrong amount to the account. This will result in disagreement of trial balance since, the credit total of the trail balance will be short by Rs. 9,000
9. Errors of Omission
10. The errors of omission may be committed at the time of recording the transaction in the books of original entry or while posting to the ledger. An omission may be complete or partial. Such errors are known as errors of omission.
11.For example, Machinery purchased for Rs. 50,000 by issuing a cheque is recorded first in
the credit side of cash book, in the bank column. Suppose it is not posted to the debit of machinery account, it is an error of partial omission. The trial balance will not tally. Suppose the transaction is not entered in the cash book and hence ignored completely, this is a case of complete omission. It means as if the transaction has not taken place at all. It will not affect the trial balance and hence the trial balance will tally. This is true only in case of complete omission.
12. Errors of Principle
13. Accounting entries are recorded as per the generally accepted accounting principles. If any of these principles are violated or ignored, errors resulting from such violations are known as errors of principle. As an illustration, Periodicity principle requires maintaining proper distinction between capital and revenue items. An error of principle may occur due to incorrect classification of expenditure or receipts between capital and revenue. This is very important because it will have an impact on financial statements. It may lead to under/over stating of income or assets or liabilities, etc.
14.For example, amount spent on additions to the buildings should be treated as capital expenditure and must be debited to the asset account. Instead, if this amount is debited to maintenance and repairs account, it is treated as a revenue expense. This is an error of principle. Since instead of asset account, i.e. buildings, the maintenance and repairs account (expense) is debited, the trial balance will still tally but would not be correct as per generallyaccepted
15. Accounting principles.
16. Such errors are not disclosed by the trial balance. This will result in understating of income due to extra charge under maintenance and repairs account and understating the value of buildings in the balance sheet.
17. Compensating Errors
18. When two or more errors are committed in such a way that the net effect of these errors on the debits and credits of accounts is nil, such errors are called compensating errors. They do not effect the tallying of the trial balance.
19.For example, In a credit sale transaction, the sales account is credited in excess by say,Rs.5,000 and similarly the suppliers account in case of a credit purchase is understated by Rs.5,000, this is a case of two errors compensating for each others effect. It is to be noted that extra credit to the sales account is off set by lower credit to the creditor’s account, both being credit balance. Since, one plus is set off by the other minus, the net effect of these two errors being of compensating nature and do not affect the agreement of trial balance

Comment from navnit
Time October 27, 2011 at 11:43 pm

plz send me the assignments of MBA-1 sem Summer 2011- May drive to navnit.kaur2@gmail.com,.please…….its urgent..i need to submit them before 31 Oct..hardly 3-4 days to go..
i m worried pls help.

Comment from Aryan
Time November 22, 2011 at 8:48 pm

Q.1 Assure you have just started a Mobile store. You sell mobile sets and currencies of Airtel, Vodaphone, Reliance and BSNL. Take five transactions and prepare a position statement after every transaction. Did you firm earn profit or incurred loss at the end? Make a small comment on your financial position at the end. [10 Marks]

Q.2a. List the accounting standards issued by ICAI. [5 Marks]
2b. Write short notes of IFRS.(5 marks)

Comment from Sajal
Time April 8, 2012 at 7:06 pm

hey sanju how r u

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