commerce and accountancy optional paper HCS mains 2004
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commerce and accountancy optional paper HCS mains 2004

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commerce and accountancy optional paper HCS mains 2004

 HCS Mains Optional Paper -Commerce and Accountancy-2004 

Time: 3 Hours              Maximum Marks:150 

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

1. Answer any four of the following : (4x7.5 =30)

(a) What is Responsibility Accounting ? Discuss its principal elements. 

(b) Explain the signi?cance of cost-volume- pro?t  relationship for managerial decision-making.

(c) What is meant by perquisites? What are tax-free perquisites ?

(d) What, in your opinion, is the most convincing theory of motivation? Discuss the same and bring out the role

of leadership in this connection. 

(e) "Informal channels of communication are more human and homely." Comment.

(f) "Job stress can have physiological, psychological and behavioural effects." Explain with example.

Part I

2. What are the important methods to account for the changing levels of prices ? Briefly explain how does current purchasing power method  of in?ation accounting differ from the rest of the methods. (30)

3. While evaluating capital expenditure proposals on the basis of Net Present Value it becomes necessary to go beyond the values and the project itself in order to arrive at a proper decision. Explain. (30)

4. (a) Discuss the meaning and signi?cance of human resource accounting. (15)

(b) In the course of an audit of accounts of  a public limited company you ?nd that there are no pro?ts available at the end of the year, but an interim dividend has been paid. What would be your duty as an auditor ? (15)

Part II

5. Discuss Linkert’s system 1 to 4 approach to leadership. Which of the systems is considered most effective and why ? (30)

6. (a) ”Traditional form of organization has been rendered less effective in the changing business environment." Comment. (15)

(b) "If you start controlling everything, you will be controlling nothing." Comment on it. (15) .

7. (a) Discuss the issue of child labour as a growing concern in India. What has been done to eliminate child labour in the country?  (15) 

(b) Discuss the role of Collective Bargaining Mechanism of Indian Railways. Have they solved the major problems of Railway Workers?                       (15)