BCOM

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MUJ BCOM SEM 4 2024 ASSIGNMENTS

DCM2201 – INDIRECT TAXES

Assignment Set – 1

1. (a) Explain the provisions of time of supply in case of goods under forward charge with example.

(b) The following supplies are provided for your consideration:

  1. Renting of immovable property.
  2. Goods forming part of business assets are transferred or disposed of by/under directions of person carrying on the business, whether or not for consideration.
  3. Transfer of right in goods without transfer of title in goods.
  4. Transfer of title in goods under an agreement which stipulates that property shall pass at a future date.
  5. Construction of building.

State whether the above supplies would be treated as supply of goods or supply of services as per Schedule II of the CGST Act 2017.

3. (a) Differentiate between direct and indirect tax.

(b) Maani a registered supplier of Delhi, has supplied 20,000 packages at Rs. 30 (exclusive of tax) each to Mukhi Gift shop in Punjab. Each package consists of 2 chocolates, 2 fruit juice bottles and 1 packet of toy balloons. The tax rate being Chocolates 18%, Fruit juice bottles 12%, Toy balloons 5%. Find the types of supply, tax rate applicable and calculation of tax liability.

3. (a) Explain the conditions for a person to be eligible for composition scheme.

(b) Prepare a list of goods and services which are exempt under GST.

Assignment Set – 2

1. Explain the concept of taxable person? Discuss with reference to section 22 and 24 of CGST Act 2017.

2. (a) Explain the meaning and concept of tax deduction at source.

(b) Define input tax credit with example.

3. A valid Tax Invoice’ must contain specific contents. Discuss this in detail.

DCM2202 – FINANCIAL SERVICES

Assignment Set – 1

  1. Discuss the reasons why a regulatory framework is required for financial services. Explain the regulatory framework for insurance services in India.
  2. Give a detailed note on the activities involved in public issue management. Also, describe the different roles played by the issue manager.
  3. Elaborate the concept of Insurance. Discuss the principles of Insurance with illustration.

Assignment Set – 2

  1. Elaborate the concept of venture capital. Briefly discuss different phases of venture capital financing. Explain the methods of evaluation of venture capital
  2. Discuss the advantages of credit ratings for the corporate world. Describe the procedures that make up the credit rating process.
  3. Discuss the major features of Leasing. Give a detailed note on different types of leasing.

DCM2203 – CORPORATE ACCOUNTING

Assignment Set – 1

1. Discuss final accounts as per Companies Act 2013 and prepare the format of Balance Sheet as per Schedule 3 of the Companies Act 2013.

2. X Ltd. was registered with a capital of 23,00,000 in shares of Rs. 10 each. It issued a prospectus inviting applications for 23,000 shares at 40% premium payable as follows:-

On application Rs. 5 (including Rs. 1 premium)

On allotment Rs. 4 (including Rs. 1 premium)

On first call Rs. 3 (including Rs. 1 premium)

On second call Rs. 2 (including Rs. 1 premium)

Applications were received for 23,000 shares, all money was duly received. Pass the necessary journal entries.

3. Omicron Limited issued 10,000, 10% debentures of Rs.100 each. Give Journal entries if the Debentures:

a. Issued at par and redeemable at par

b. Issued at a discount at 10% and redeemable at par

c. Issued at a premium of 10% and redeemable at par

d. Issued at and redeemable at a premium of 10%, and

e. Issued at discount of 10% and redeemable at a premium of 10%

Assignment Set – 2

1. Profits earned by ABC Ltd. for the preceding three years were: Year Profit’s in Rs.

2019    150,000

2020    144,000

2021    156,000

  • Profits of 2019 have been derived after adjusting Rs. 9,000 profit on sale of machinery.
  • Profits of 2020 were reduced by Rs.15,000 due to an extraordinary loss on account of theft.
  • Profits of 2021 include Rs. 6,000 income on investment.
  • Salary of proprietor, not yet considered in calculation of profits is to be given Rs.30,000/- p.a.
  • The stock of raw material was not insured previously.

Now, it is decided to insure the stock of raw material. The insurance premium is estimated to be paid in future at Rs. 1,500/p.a. You are required to calculate goodwill on the basis of three years purchase of average of last three years profits and on the basis of weighted average profit method weights 1, 2, 3 respectively

2. Mr Ravi Shankar plans to make an investment of Rs.1 Lakh in a business for tenure of 5 years. The WACC of this business is 6%. The estimated cash flows are mentioned below –

Year        Cash Flow Amount in Rs.

1              20,000

2              23,000

3              30,000

4              37,000

5              45,000

You are required to calculate the Present Value of the respective future cash inflows for each year and the total discounted cash inflows for five years and Net Present Value of this investment opportunity and advise Mr. Shankar on the investment decision.

3. Explain the meaning and objectives of internal reconstruction of a company. Also elucidate the forms of reduction of share capital

DCM2204 – ENVIRONMENTAL SCIENCE

Assignment Set – 1

  1. Define Biosphere and Anthroposphere
  2. Describe Ecosystem values and services. List out reason for degradation of ecosystem
  3. Explain in detail different types of water contaminants. List out control measure for water contamination

Assignment Set – 2

  1. Define the various reasons for population growth and how it affects our environment
  2. Explain the classification of solid waste. Come up with a plan on disposal methods and its effects
  3. What is air pollution? Define the effect of air pollution on human health and environment.

DCM2205 – HUMAN RESOURCE MANAGEMENT

Assignment Set – 1

  1. Define ‘Human Resource Management’ highlighting its features. State five differences between ‘Personnel Management’ and ‘Human Resource Management’.
  2. Explain ‘Human Resource Planning’ and highlight its importance.
  3. Explain the concept of ‘Job Description’. Discuss the process of job description detailing all its steps.

Assignment Set – 2

  1. Discuss the concept of ‘Recruitment’. Elaborate the process of recruitment.
  2. Define ‘Performance Appraisal’. Highlight the methods of performance appraisal in brief.
  3. Define the concept of ‘Employee Counselling’. What are the objectives of employee counselling?