Roll No. .........................

Total Pages : 2

MBA/D-21 27062
FINANCIAL REPORTING, STATEMENTS
AND ANALYSIS
Paper–MBA-105
Time Allowed : 3 Hours] [Maximum Marks : 70
Note : Attempt Six questions in all. Question no. 1 is compulsory and each
part of this carries 4 marks. Remaining questions are of 10 marks
each.

Compulsory Question
1. (a) State any two managerial implications of financial statement
analysis.
(b) Explain the uses of cash flow statement.
(e) How does accounting standards help in achieving the objective of
harmonization?
(d) What are the limitations of financial statement analysis?
(e) Which factors are considered for make or buy decision?
2. What are the accounting concepts and conventions? Explain the steps
involved in preparation of financial statements.
3. What do you mean by International Financial Reporting Standards
(IFRS)? What are the objectives behind implementation of IFRS?
4. “Ratio analysis is a tool to examine the health of business with a view to
make financial results more intelligible.” Substantiate in the context of
start-up / new-age companies.
5. “A funds flow statement is a better substitute for an income statement.”
Discuss.
6. There are two similar factories under the same management. The
management desires to merge these two plants. The following particulars
are available:

27062/K/963 P. T. O.
 Factory I Factory II
Capacity operation 100% 60%
Sales 300 Lakhs 120 Lakhs
Variable Costs 220 Lakhs 90 Lakhs
Fixed costs 40 Lakhs 20 Lakhs
You are required to calculate the following:
(a) What would be the capacity of the merged plant to be operated for
the purpose of Break Even?
(b) What would be the profitability on working at 75% of the merged
capacity?
7. Exemplify the procedure for preparing following budgets:
(a) Sales Budget
(b) Production budget.
8. What do you understand by transfer pricing? What are methods used in
this process?
9. Write a detailed note on recent contemporary issues in accounting.

27062/K/963 2
Roll No. .......................... Total Pages : 02

MBA/D-21 27060
BUSINESS COMMUNICATION
MBA-103
Time : Three Hours] [Maximum Marks : 70

Note : There are nine questions in all. Q. No. 1 comprising of

five short answer type questions of 4 marks each is
compulsory and remaining eight questions are of
10 marks out of which a student is required to attempt
any five questions.

(Compulsory Question)

1. (i) Effective communication calls for conscious efforts.

Discuss.
(ii) Write a note on non-verbal communication.
(iii) You have been selected as a member of an interview
panel. How will you play your role effectively ?
(iv) "Public speaking is an art." Discuss.
(v) Define exit interview.

2. “Communication is not complete till it is received,

understood and acted upon.” Discuss the meaning,
importance and barriers to communication.
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3. Draft an application to claim income tax refund for excess
payment of income tax. Also specify the donot’s of writing
effective application.

4. “Our facial expressions, gestures, eye contact, posture,

and tone of voice speak the loudest.” Discuss the statement
elaborating the importance of non-verbal communication
in communicating effectively.

5. Discuss the following :

(a) Define listening. How is it different from hearing ?
Also discuss active, passive and selective listening.
(b) Define negotiation and its types.

6. Report writing and presentation consists of oral

communication supported by audio-visual aids. Elucidate.

7. Draft a resume to be shared with the talent acquisition

head of an MNC for the post of marketing executive.

8. What is Glossophobia ? Discuss various strategies to

overcome same.

9. Answer the following :

(a) Why e-Mail etiquettes are important in the digital
communication era ?
(b) Discuss the key formts for group presentations.

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Roll No. .......................... Total Pages : 02

MBA/D-21 27061
BUSINESS ENVIRONMENT
MBA-104
Time : Three Hours] [Maximum Marks : 70

Note : Attempt six questions in all. Q. No. 1 is compulsory.

1. Explain the following briefly :

(i) Macro Business Environment
(ii) Objectives of Monetary Policy
(iii) Leading Economic Indicators
(iv) Role of competition commission of India
(v) TRIPS and TRIMS. 4×5=20

2. Throw light on emerging sectors of Indian economy with

a view to start new business. 10

3. Discuss the underlying assumptions of growth and

investment strategy of India. 10

4. Write a note on fiscal policy of India and its impact on

business growth. 10
(3)L-27061 1
5. Discuss the legislations for protection of consumers,
investors, labour and environment in India. 10

6. What are the government policies to support the MSMEs

in Inida ? 10

7. Discuss the trends in growth of services in India. 10

8. Write a note on business opportunities in rural sector. 10

9. Compare the India’s competitiveness with other emerging

economies. 10

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Roll No............................. Total No. of Page(s): 1
CMBA / D-20: 27353
MBA-LOCF-104: Business Environment

Time: 3 Hours] [Max. Marks: 70

Note: Attempt six questions selecting Q. No. 1 which is compulsory.

1. State and describe the following:

a) Income and wealth distribution in India.
b) India demographics and consumption patterns
c) Make in India and Atamnirbhar Bharat manifestations.
d) Ease of doing business challenges in India
e) Re-capitalisation of Indian commercial banks 5x4=20
2. What do you mean by MSM Enterprises (MSMEs). Describe the challenges these enterprises
are facing in COVID-19 pandemic situations in India. 10
3. Critically examine significance of business competitiveness. How are Indian business are
competitive in low cost manufacturing? Explain. 10
4. What do you understand by the Indian Economy structural challenges? Explain. 10
5. Critically examine the effectiveness of India trade policy. What do you suggest to improve
its effectiveness to promote India exports? Explain. 10
6. Do you think exchange rate as an effective tool to promote competitiveness of India
business. 10
7. How effective is competition commission of India is to prevent concentration of wealth?
Explain. 10
8. Critically examine the effectiveness of sector regulators in business facilitation. 10
9. How is India trade and business is represented in policy making? Explain. 10
10. Write a detailed note on the social responsibility of business. 10
Roll No. .......................... Total Pages : 04

CMBS/D-20 27244
STATISTICS AND ANALYTICS FOR
DECISION MAKING
MBA-106
Time : Three Hours] [Maximum Marks : 70

Note : Q. No. 1 is compulsory and each part of it carries 4

marks. Attempt any five questions from the remaining
question Nos. 2 to 8 carries 10 marks each.

1. Explain the following aspects of statistics with examples :

(a) Classical, relative and subjective probability.
(b) Bayesian rule of probability with example.
(c) Sampling errors and non-sampling errors.
(d) Statistical estimation.
(e) Kruskal Wallis test.

2. Explain the Multiplicative rule of probability with example.

What are the properties and constants of Binomial and
Poisson Distribution ?

3. Explain the term-Sampling Distribution. Explain properties

of a good estimator.

(3)L-27244 1
4. The mean life of a sample of 10 electric light bulbs was
found to be 1456 hours with standard deviation of 423
hours. A second sample of 17 bulbs chosen from a
different batch showed a mean life of 1280 hours with
standards deviation of 3988 hours. Is there a significant
difference between the means of the two batches. Take 5
per cent level of significance. (Given calculated value of
t-statistics at .05 level of significance is 2.06).

5. Explain the following with illustrations :

(a) Central Limit Theorem
(b) Interval Estimate
(c) Use of Sign Test
(d) Use of SPSS in data analysis.

6. There are 12 balls in a bag, 8 red and 4 green. Three

balls are drawn successively without replacement. What
is the probability that they are alternatively of the same
colour ?

7. The income distribution of officers of a certain company

was found to follow normal distribution. The average
income of a officer was Rs. 1,50,000. The standard
deviation of the income of officers was Rs. 50,000. If
there were 242 officers drawing salary above Rs. 1,85,000,
how many officers were there in the company ?

(3)L-27244 2
8. Answer the following questions in short :
(a) How does parametric test differ from non-parametric
test ?
(b) What are properties of F-distribution and when is it
used ?
(c) What is Chi-square test of goodness of fit ? Explain
steps involved in this test.
(d) Elaborate Multistage random sampling.

9. A University conducted a survey of its recent graduates

to collect demographic and health information for future
planning purposes as well as to assess students’ satisfaction
with their undergraduate experiences. The survey revealed
that a substantial proportion of students were not engaging
in regular exercise, many felt their nutrition was poor and
a substantial number were smoking. In response to a
question on regular exercise, 60% of all graduates reported
getting no regular exercise 25% reported exercising
sporadically and 15% reported exercising regularly as
undergraduates. The next year the University launched a
health promotion campaign on campus in an attempt to
increase health behaviours among undergraduates. The
program included modules on exercise, nutrition and

(3)L-27244 3
 smoking cessation. To evaluate the impact of the program,
the University again surveyed graduates and asked the
same questions. The survey was completed by 470
graduates and the following data were collected on the
exercise question :
No. Regular Sporadic Regular Total
Exercise Exercise Exercise
Number of Students 255 225 90 470

Based on the data, is there evidence of a shift in the

distribution of responses to the exercise question following
the implementation of the health promotion campaign on
campus ? Run the test at a 5% level of significance.

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Roll No. .......................... Total Pages : 03

CMBS/D-20 27243
FINANCIAL REPORTING, STATEMENTS
AND ANALYSIS
MBA-105
Time : Three Hours] [Maximum Marks : 70

Note : Attempt Six questions in all. Q. No. 1 is compulsory

and each part of this carries 4 marks. Remaining

questions are of 10 marks each.

1. (a) Discuss briefly important conventions.

(b) What are the major objectives of Indian Accounting

Standards and IFRS ?

(c) Explain the key factors which influence make or

buy decision.

(d) How is ‘Zero Base Budgeting’ different from

traditional budgeting ?

(e) Discuss the objectives and usefulness of transfer

pricing. 5×4=20

(3)L-27243 1
2. What do you understand by analysis and interpretation of
financial statements ? Discuss their utility and significance
with managerial perspective. 10

3. “Accounting provides information to various users.”

Discuss accounting as an information system. 10

4. Describe various ratios those are likely to help the

management of a manufacturing unit forming an opinion
on the solvency position of business. 10

5. What is Fund Flow Statement ? Examine its use and

significance for management. 10

6. From the following information, calculate : 10

(i) P/V ratio
(ii) Break-even point
(iii) Margin of safety
Rs.
Total Sales 3,60,000
Selling Price per unit 100
Variable cost per unit 50
Fixed cost 1,00,000
(iv) If selling price is reduced to Rs. 90, by how much
is the margin of safety reduced ? 10
(3)L-27243 2
7. What is a Sales Budget ? Discuss the key factors those
should be considered in developing the sales budget. 10

8. What is meant by responsibility centres ? How far are

these centres helpful to management ? 10

9. Write a detailed note on contemporary issues in

accounting. 10

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