2014 Question Paper,SYMCA (Engg. Faculty) (Semester - III),FINANCIAL ACCOUNTING & MANAGEMENT,University Of Pune Question Paper

University Of Pune Question Paper
SYMCA (Engg. Faculty)
FINANCIAL ACCOUNTING & MANAGEMENT
(Semester - III) (2008 Pattern)(Elective-I) (610903)
MAY 2013 EXAMINATIONS
Time: 3 Hours] [Max. Marks : 70]
Instructions to the candidates:
1) All questions are compulsory.
2) Answers to the two sections should be written in separate answer books.
3) Neat diagrams must be drawn wherever necessary.
4) Figures to the right side indicate full marks.
5) Assume Suitable data if necessary.
SECTION I
Q1) a) Explain the concept of Subsidiary Book. Explain Cash book. [6]
b) Explain the concept of classification of Accounts with suitable examples. [6]
OR
Q2) a) Explain the use of Bank Book. Explain the concept of Reconciliation of bank
book.
[6]
b) Record the following transactions in a Journal.
Transactions:
1/3/13 Purchase goods from Deepak worth Rs. 12,000 on credit.
2/3/13 Purchase goods from Deepak worth Rs. 11,000 for cash.
2/3/13 Sold Goods to Kedar on Credit Rs. 12000/-
3/3/13 Sold Goods to Rajendra Rs. 2000/- for cash.
4/3/13 Purchased Electronic Weighing Machine & Table with Chair for Rs.
 9500/- from Mr. Shah.
5/3/13 Purchased Flooring Mats for Rs. 1000/-.
11/3/13 Received Cash Rs. 6000/- from Kedar & Cheque for Rs. 6000/-
12/3/13 Paid Rs. 5000 in Cash & 5000 by cheque to Deepak.
18/3/13 Paid Salary to receptionist Mona Rs. 3000/-
22/3/13 Paid Office Rent Rs. 5000/-
25/3/13 Paid House Rent Rs. 3000/-
28/3/13 Distributed Sample Goods of Rs. 500/- as free samples for advertisement.
[6]
Q3) a) Explain the Concept of holding Cash & Cash Budget. [6]
b) Explain the any 2 Ratios used for finding return on Investment [5]
OR
Q4) a) From the following details of Living Life Medicare Ltd. Calculate Current &
Liquid Ratio
Assets - Stock - Rs. 25,88,000/-, Debtors - Rs. 20,64,000/-, Cash - Rs.5,54,000/.
Fixed Assets – Rs. 9,80000/-, Current Liabilities – Rs. 22,52,000/-,
Gross Profit- Rs. 12,52,000/-, Net Profit – Rs. 5,34,000/-
[6]
b) Explain the elements of cost and further explain any 2 of them. [5]
[4366]-303 Page 2 of 3
Q5) a) Explain the estimation of Working Capital requirements and elaborate on
financing of it.
[6]
b) Explain with figure the concept of Operation Cycle in the context of seasonal
Fruit business.
[6]
OR
Q6) a) Explain the concept of working capital requirement for a vegetable reseller &
explain components of it.
[6]
b) Calculate the working capital requirements using following details.
The management of Sarda Toothpaste Ltd has called for a statement showing
working Capital needed to produce 3 Lakh units of output for the year 2013-14.
The cost structure of the company’s product for this level of production is as
given below:-
Details of Cost type           Cost per Unit (Rs.)
Raw Material                                     20
Direct Labour                                      5
Overheads                                          15
Total Cost                                          40
Profit                                                 10
Selling Price                                      50
Post trends indicate that the raw materials are held in stock, on an average, for
two months. Work in progress (50% complete) will approximate to half a
month’s production and finished goods will remain in stock on an average for a
month. Suppliers extend a month’s credit and Debtors are normally allowed 2
months of credit. Minimum cash balance of Rs. 50,000/- is expected to be
maintained. The production pattern is assumed to be even throughout the year.
Prepare working capital statement.
[6]
SECTION II
Q7) Explain how a project is evaluated for finding out its Capital Budget needs. [12]
OR
Q8) Explain any 3 of the following with example.
a) Importance of Capital Budgeting.
b) Kinds of Capital Budgeting Decisions.
c) Average Rate of Return method.
d) Payback period calculation for unequal period.
[12]
Q9) The KBC Entertainment Ltd has current earnings of Rs. 1.5 Crores. The numbers
of shares are 12 Lakh. The market price of share as on 31.3.2013 is Rs. 2000 and
growth rate of dividends is estimated at 10%.Compute the cost of equity capital.
 [11]
OR
Q10) a) Explain the different Types Costs in the context Cost of Capital. [6]
b) Explain Cost of Capital and its importance. [5]
[4366]-303 Page 3 of 3
Q11) Explain the following with reference to Tally Software (any 3)
a) Debit note
b) Credit Note
c) Purchase order
d) Sales Order
[12]
OR
Q12) a) Explain the process of creating accounts of 3 subsidiary companies of a
Company in Tally Software.
 [6]
b) Explain the process of generating Cash Book, bank book and stock ledger in
Tally Software.
 [6]

University Of Pune Question Paper,DATABASE : CONCEPTS AND SYSTEMS,SYMCA (Engg. Faculty) (Semester - III),2014 Question Paper

University Of Pune Question Paper
SYMCA (Engg. Faculty)
DATABASE : CONCEPTS AND SYSTEMS
(Semester - III) (2008 Pattern) (610902)
MAY 2013 EXAMINATIONS
Time: 3 Hours] [Max. Marks :70]
Instructions to the candidates:
1) Answers to the two sections should be written in separate books.
2) Neat diagrams must be drawn wherever necessary.
3) Assume Suitable data if necessary.
SECTION I
Q1) a) Describe Relational Data model, Hierarchical Data model and Network Data
model.
[6]
b) Write advantages and disadvantages of DBMS approach. [5]
OR
Q2) a) Describe Query Processor and Storage Manager Components of DBMS. [6]
b) What is DDL and DML? Give one example of each. [5]
Q3) a) Construct an ER diagram for a car insurance company whose customers own one
or more cars each. Each has associated with it zero to any number of recorded
accidents.
[4]
b) Explain with an example how ER diagram is converted into table. [8]
OR
Q4) a) Give the significance of following design constraints.
i) User – Defined
ii) Condition – Defined
iii) Disjoint
iv) Overlapping
[8]
b) Define Weak Entity set, strong entity set. , attribute, stored and derived
attributes, and composite attributes?
[4]
Q5) a) What is a view? Explain insert, update and delete operations with respect to
views.
[6]
b) What is integrity and referential constraints. Explain. [6]
OR
Q6) a) Write a note on index types? What are the advantages and disadvantages of
indexes.
[7]
b) Explain different types of joins in SQL with suitable example. [5]
[4366]-302 Page 2 of 2
SECTION II
Q7) a) Consider the employees database for the following schema
Employee(employee_name,street,city)
Works(employee_name,company_name,salary)
Company(company_name,city)
Manages( employee_name,manager_name)
Give an expression in Sql for each of the following queries.
a) Find the names and cities of residence of all employees who work for First
 Bank Corporation.
b) Find the names, street addresses, and cities of residence of all employees who
 work for First Bank corporation and earn more than $10000.
c) Find all employees in the database who do not work for First Bank
 Corporation.
d) Find the Company that has the most employees.
[8]
b) Explain Embedded and Dynamic SQL. [4]
OR
Q8) a) Explain any four aggregate functions in SQL with suitable examples. [4]
b) Write a short note on Triggers and stored procedure. [8]
Q9) a) What is meant by functional dependencies. Explain 2NF, 3NF with example. [7]
b) Explain Database design methodology. [5]
OR
Q10) a) Give the relation schemas R=(A,B,C,D,E) and functional dependencies as
A->C, C->D, CE->A, B->C, DE->C.
Relations R are decomposed into lossy or lossless? Justify.
[7]
b) Write short note on multi valued dependency. [5]
Q11) a) Define Serializability. Explain the types of serializability with example. [6]
b) Explain Deadlock Handling with example. [5]
OR
Q12) a) Explain Recoverability with example. [6]
b) Explain shadow paging method as a crash recovery method. [5]