HCS commerce and accountancy optional question paper 2011
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HCS commerce and accountancy optional question paper 2011

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HCS commerce and accountancy optional question paper 2011 

HCS Mains-2011 COMMERCE & ACCOUNTANCY (Code-06)

Time — 3 Hrs.                       Max. Marks — 150

Note : Attempt Five Questions in all. All questions carry equal marks. Question No. 1 is compulsory. Answer two questions from Part I and two questions from Part II. The parts of same question must be answered together and must not be interposed between answers to other questions.

Q1. Answer any four of the following : (4 x 7.5 = 30)

(a) Explain clearly the difference between ‘Internal check’ and ‘Internal audit’.

(b) De?ne ‘Budgetary control’ and mention some of its advantages.

(c) “Indian money market is loosely organized”. Comment.

(d) De?ne motivation. Distinguish between motivation and moral.

(e) What do you understand by incentive plans ? Explain any two of them with example.

(f) Write a short note on ‘Industrial Disputes”

Part- I 

Q2. What is purchase consideration as per AS-14 ? How is it calculated ? (30)

Q3. What are the different categories into which the assessees are divided with regard to residence ? Give a brief account of each of them. (30)

Q4.

(i) De?ne capital structure. Distinguish it from capitalisation. (15)

(ii) Explain the different types of dividend policies.                 (15)

PART-II

Q5. Explain the classical and modern theories of organization. (30)

Q6. The changing times are forcing both, the management and the union to relook upon their roles. What do you suggest should be the role of two parties ?                                               (30)

Q7. (i) Compare professional management with family management. (15)

(ii) Write a note on workers’ participation in management. (15)