BBS Model Question 2020
BBS Model Question 2020
BBS Model Question 2020
English PM:35
Model Question Time: 3hrs.
2019
1
5. As a sales representative of an electronics company write a product information of a
washing machine. 5
6. Write a memo with your advice to someone planning to travel to Nepal for business.
Outline cultural differences of the country that might impact international business
dealings. Look for differences regarding customs, use of space, hand gestures, time
orientation, social behavior, how business is conducted, and other business-related issues.
5
7. Write instruction to recharge the mobile phone. 5
8. Prepare a brochure design for a travel agency serving in Nepal for four decades 10
Group- B
9. Reading prepares you to respond critically to the ideas of others and to develop ideas of
your own. In this process you highlight the text paying attention to the verbal signals.
How do you recognize the verbal signals? Enumerate each of them with the examples. 7
10. The issue, ‘Finding a job’, is one main idea for topic sentence and it contains a list of
what will be discussed in the paragraph introduced by the topic sentence. Write a
paragraph with a topic sentence using the clues. 6
Finding a job
… go to an employment agency
… read the classified newspaper advertisements
… ask friends and relatives for leads
… send resumes to possible employers
11. Read the following paragraph and answer the question asked below. 6 Perhaps city
residents and wild animals were never meant to go together, even in zoo. Recently a
visitor to a large city zoo, ignoring all fences and warning signs put his arm into the cage
of a six-year-old polar bear. Perhaps the man wanted to feed the bear, or touch him, or
even tease him. But the bear, basically the citizen of the wilds, almost instantly sprang
forward and sank his teeth into the man’s hand. As the man screamed for help, and the
bear’s keeper tried to get the bear under control, the bear sucked in more of the man’s
arm. Finally, a policeman had to shoot and kill the bear so that the man’s arm could be
released—which it was. Thus, there was the killing of a polar bear and the wounding of a
city denizen., two animals who were meant to be residents of their own worlds, not each
other’s.
a. Extract the topic sentence in the paragraph above.
b. Is there more than one main idea in this paragraph?
c. In your own words explain why the incident supports the topic sentence.
12. Rewrite the following paragraph, remove any material that is not part of the main idea
stated in the topic sentence. Add facts, examples, incidents, definitions, comparisons and
contrasts to develop the paragraph more fully. 6
People can take many steps to reduce the stress produced by their hurried lifestyle.
For example, physical exercise such as jogging, swimming or playing tennis is an
excellent method for relieving muscle tension and using up nervous energy. Such
2
exercise also strengthens the heart, improves blood circulation and helps with
weight control. Another way to reduce stress is by doing deepbreathing exercises
a few times each day; slowly inhaling and exhaling helps the body relax as the
minds rids itself of troublesome thoughts. People who use these methods often
experience a feeling of well-being that improves the overall quality of their lives.
Group- C
Answer any THREE of the following questions 3x10=30
13. What is Sandra Cisneros’s thesis in “Only Daughters”? What incidents and details
support this thesis?
14. What dominant impression does Heather Rogers try to create in her description of “The
Hidden Life of Garbage”? Is she successful?
Ans : Heather Rogers attempts to create the dominant impression that the disposal of
garbage is a multifaceted and problematic issue that has profound environmental and
social implications in her essay, "The Hidden Life of Garbage." She argues that the
production and disposal of disposable goods have resulted in overflowing landfills,
polluted air and water, and harmful effects on ecosystems and wildlife.
In her essay, Rogers successfully conveys the complexity and pervasiveness of the
problem through her vivid descriptions of the different stages of the garbage disposal
process, as well as her examination of the economic and political factors that contribute
to the problem. She demonstrates how the issue of garbage disposal involves numerous
players, from the corporations that manufacture disposable goods to the workers who
collect and sort the garbage, and how each stage has its own set of environmental and
social consequences.
Overall, Rogers is successful in creating a compelling argument for the need to rethink
our approach to waste and consumption, and the dominant impression she creates in
her essay is one of urgency and concern.
15. “The Case against Air Conditioning” is about why America should stop using air
conditioners in everyday life. Is Stan Cox really trying to persuade readers to live in a
world without air conditioning, or do you think he has some other, less extreme purpose
in mind?
3
Ans : “The Case against Air Conditioning” is about why America should stop using air
conditioners in everyday life. Is Stan Cox really trying to persuade readers to live in a world
without air conditioning, or do you think he has some other, less extreme purpose in mind?
While the essay "The Case against Air Conditioning" by Stan Cox argues against the
widespread use of air conditioning, he is not necessarily advocating for a world without it.
Rather, his purpose is to raise awareness about the negative consequences of air
conditioning and encourage people to use it more sparingly and responsibly.
Cox makes the argument that the widespread use of air conditioning is contributing to
climate change and other environmental problems, as well as to health issues like respiratory
problems and allergies. He suggests that people should turn to more natural methods of
cooling, such as shading their homes and using fans, or at least use air conditioning more
responsibly, such as setting the thermostat to a higher temperature.
In this way, Cox is not arguing for a complete abandonment of air conditioning, but rather
for a more conscious and sustainable use of it. He is trying to persuade readers to consider
the impact of their air conditioning use and to adopt more environmentally and socially
responsible cooling practices.
Overall, while "The Case against Air Conditioning" argues against the widespread use of air
conditioning, Stan Cox's purpose is not to advocate for a world without it, but rather to
encourage people to use it more responsibly and sustainably
16. Is the essay “Why Chinese Mothers are Superior” a point-by-point comparison, a
subjectby-subject comparison, or a combination of the two organizational strategies?
Why does Amy Chua arrange her comparison the way she does?
Ans: The essay "Why Chinese Mothers are Superior" by Amy Chua is a combination of
point-by-point and subject-by-subject comparison organizational strategies.
However, Chua also employs a subject-by-subject comparison when she discusses the
overall cultural differences between the West and China. She provides examples of how
the values of individualism and self-expression that are highly valued in Western culture
conflict with the values of obedience and respect for authority that are emphasized in
Chinese culture.
Chua arranges her comparison in this way to provide a comprehensive and nuanced
analysis of the differences between Western and Chinese parenting styles. By combining
4
both organizational strategies, she is able to explore the topic from multiple
perspectives and present a more complete picture of the issue. She also uses her
personal experience as a Chinese mother raising her children in America to illustrate her
points, adding a personal dimension to her argument.
17. According to Daniel Engber, what is the public’s attitude toward taxing junk food and
soda? How does he support this generalization? What does Engber find “ironic” about
“so many advocates for healthy eating”
Ans: According to Daniel Engber, the public's attitude toward taxing junk food and soda
is generally negative. He supports this generalization by citing multiple examples of
failed attempts to pass taxes on sugary drinks and unhealthy snacks, such as in
California and New York. He also points out that even when such taxes are passed, they
often face strong opposition and criticism from the public.
Engber finds it ironic that many advocates for healthy eating, who are often the ones
pushing for these taxes, also have a tendency to blame individuals for their poor dietary
choices rather than addressing the broader social and economic factors that contribute
to the obesity epidemic. He argues that taxes on junk food and soda may be seen as
punitive measures that unfairly target low-income individuals who are more likely to
consume these products due to their lower cost.
Engber suggests that a more effective approach to addressing the issue of unhealthy
eating habits would be to focus on broader policies that promote healthier food
choices, such as increasing access to fresh produce and providing education on healthy
eating habits. He also points out that these policies may be more politically palatable to
the public, as they do not involve the perceived punishment of certain types of foods or
drinks
5
Model Question (Set B)
Microeconomics for Business
Group A
1. Technological advances that improve the efficiency of production and reduce the costs
of inputs, such as labor or materials.
2. Increase in the number of suppliers or firms operating in the market, which increases
competition and the quantity supplied.
3. Expansion of productive capacity, such as building new factories or increasing the
number of employees.
4. Changes in resource prices, such as a decrease in the cost of raw materials, which can
make it less expensive to produce goods.
5. Government policies that incentivize or subsidize production, such as tax breaks for
businesses or subsidies for certain industries.
Group B
Descriptive Answer Questions (Attempt any five) [5*10 = 50]
11. What is business economics? Explain its scope. [2+8]
12. Explain the modern theory of rent.
Qs = a + bP
Where:
To derive a linear supply function, we need two points on the supply curve. Let's assume
that when the price is zero, the quantity supplied is also zero, and when the price is 10,
the quantity supplied is 50. Using these two points, we can solve for the intercept and
slope:
To compute the elasticity of supply at the equilibrium price, we need to know the
equilibrium price and quantity. From the demand and supply schedules given in
question 14, we can see that the equilibrium price is 10 and the equilibrium quantity is
30.
Using the formula for price elasticity of supply, we can calculate the elasticity at the
equilibrium price:
% change in quantity supplied = (new quantity supplied - old quantity supplied) / (old
quantity supplied) % change in quantity supplied = ((40 - 30) / 30) x 100% = 33.3%
% change in price = (new price - old price) / (old price) % change in price = ((15 - 10) /
10) x 100% = 50%
Therefore, the elasticity of supply at the equilibrium price of 10 is 0.67, indicating that
the supply of the good is relatively inelastic. This means that producers are not very
responsive to changes in price, and the quantity supplied does not increase or decrease
very much in response to changes in price
Therefore, the price elasticity of demand for the movement from point B to D is -0.333,
indicating that the demand is inelastic.
Therefore, the price elasticity of demand for the movement from point D to B is -3,
indicating that the demand is elastic
c. Compute price elasticity of demand at movement at midway between B and D and D and
B by arc method.
d. State the relationship between price elasticity of demand and total revenue. [2+3+3+2]
b. Let demand function Qd = 300 – 5P, supply function, Qs = -150 - 5P. Determine
consumer’s surplus, producer’s surplus and total surplus. [4+6].
16. a. Differentiate accounting cost and economic cost with suitable examples.
Group C
18. What is monopoly? How are the price and the output determined under it? [2+ (8+5)]
19. a. Derive income consumption curve for normal goods.
b. Let budget = Rs 10000, Px = Rs 200, Py = Rs 100,
i. Derive budget constraint and identify the consumer’s equilibrium under
equalallocation of budget.
ii. Let, price of X good falls to Rs 100, Derive new budget constraint. Also
identify thenew equilibrium when he allocates Rs 4000 on X goods and Rs 6000 on Y
goods.
iii. Derive price demand curve for X good. [5+ (4+4+2)]
TRIBHUVAN UNIVERSITY
Faculty Of Management
Office Of The Dean
BBS / 4 Years Programme / First year / MGMT Full Marks :100
Business Statistics ( MGT 202 ) Pass Marks : 35
Time : 3 hrs.
MODEL QUESTION – 2020
Candidates are required to give their answers in their own words as far as practicable. The
figures in the margin indicate full marks.
Group ‘A’
Brief Answer Questions.
Attempt All Questions. (10X2=20)
1) The mean of 200 items was 50. Later on it was found that two items were wrongly taken
as 92 and 8 instead of 192 and 88. Find the correct mean.
2) In a batch of 15 students, 3 students failed in an examination. The marks of passed 12
students were 9, 6, 7, 8, 4, 5, 8, 10, 9, 7, 5, 7. What was the median mark of all 15
students?
3) In a moderately skewed frequency distribution, the mean is 10 and its median is 9, if the
coefficient of variation is 20%. Find the Pearson’s coefficient of skewness of the
distribution.
4) List out the various methods of collecting primary data and secondary data.
5) Calculate the lower and upper quartiles from the following marks distribution:
Marks Below 25 25-29 30-34 35-39 40-44 Above 44
Students 5 12 22 25 17 9
6) If regression coefficient of y on x (byx) = - 0.61 and regression coefficient x on y (b xy) = -
0.53, calculate the coefficient of correlation and interpret the result.
7) The standard deviation of symmetrical distribution is 5. What must be the value of
fourth moment about mean in order that the distribution be mesokurtic ?
8) A bag contains 20 balls numbered from 1 to 20. One ball is drawn at random. Find the
probability that the number of the drawn ball be multiple of (i) 3 or 7 (ii) 3 or 5.
9) Calculate the price index number from the following data by simple aggregative method.
Commodities A B C D E
Price in 2075 125 105 260 150 250
price in 2076 125 155 250 160 300
10) The following table shows the pay-off matrix related to the demand and strategy of a
business person. What should be the decision if he / she uses I) maximax criterion ii)
maximin criterion?
Demand
Strategy D1 D2 D3
S1 300 100 80
S2 200 120 60
S3 80 60 20
Group ‘B’
Descriptive Answer Questions.
Attempt any FIVE Questions.. (5X10=50
11)List the five number summary and prepare a box-and-whisker plot from the following
information. Also, comment on the nature of frequency distribution.
Class Size 20-30 30-40 40-50 50-60 60-70 70-80
Frequency 10 12 25 35 40 50
12)Solve the following system of equations by using determinant method.
2x+5y-z = -3, 4x+3y+2z = 1 & x+2y+3z = -5
13)Calculate Fisher’s ideal index number for the following data and show that it satisfies
(i) Time Reversal Test and (ii) Factor Reversal Test.
Commodity 2018 2019
Price (Rs) Quantity(Units Price Quantity(Units)
) (Rs)
A 8 60 12 58
B 4 110 4 125
C 6 70 8 70
D 12 40 14 38
14)Fit straight line trend by the method of least square to the data given below. Also, find
the trend values and predict the sales for the year 2022.
Year 2013 2014 2015 2016 2017 2018 2019
Sales(000 units) 15 16 17 16 19 23 25
15)A factory manufactures three types of white sheet of papers I, II, and III and distributes
them in two markets A and B. The sales of papers during one year are given below:
Markets Papers
I II III
A 12,000 5,000 23,000
B 14,000 22,000 13,000
a) If unit sale prices of papers I, II and III are Rs 5, Rs 4 and Rs 3
respectively, findthe total revenue in each market with the help of matrix algebra.
b) If the unit costs of the above papers are Rs 3, Rs 2 and Rs 1 respectively,
findthe gross profit.
16)The following is the net profits of two companies in millions of rupees, find which
company shows the greater consistency in the net profit. Justify your answer with
statistical evidence.
Company A 18 19 23 19 25 23 27
Company B 17 18 22 23 24 25 25
Group ‘C’
Analytical Answer Questions.
Attempt any TWO Questions. (2X15=30)
17)A family income and its percentage expenditure on food for 100 families gave the
following bivariate frequency distribution. Find out if there exists any relationship
between family income and expenditure on food and interpret the result. Also test the
significance of the result. Estimate the percentage expenditure on food when family
income = Rs 90,000.
Food expenditure (%) Family income (000Rs)
Group A
Group B
19. "Price effect is the sum of income effect and substitution effect." Explain with the
example of Giffen goods.
TRIBHUVAN UNIVERSITY
Faculty Of Management
Office Of The Dean
BBS / 4 Years Programme / I year / MGMT Full Marks :100
Business Statistics ( MGT 202 ) Pass Marks : 35
Time : 3 hrs.
MODEL QUESTION – 2020
Candidates are required to give their answers in their own words as far as practicable.
The figures in the margin indicate full marks.
Group – A
Brief Answer Questions.
Attempt ALL Questions. [ 10 x 2 = 20 ]
1. The mean of marks in Statistics of 100 students in a class was 72. The mean of marks
of 70 boys was 75. Find out the mean marks of girls in the class.
2. The difference between the upper quartile and the lower quartile of a certain
frequency distribution is 4 and their sum is 16. Calculate the quartile deviation and its
coefficient.
3. In a single throw of two dice, what is the probability of getting the same numbers on
both dice ?
4. The personnel director for Nepal Drug Limited recorded the average percentage
absentee rates for each quarter for a 4 years period are 55, 67.5, 62.5 and 53,find the
seasonal indices.
5. The coefficient of variation of a symmetrical distribution is 9 % and mean of the
distribution is 40. Find the value of standard deviation and variance.
6. What do you mean by five number summary?What is its application in statistics ?
7. Reconstruct the following index number by shifting the base year as 2053.
Year 2049 2050 2051 2052 2053 2054 2o55
Index Number 100 115 126 134 147 155 163
8. From the following pay- off table, find the best strategy if (i) Maximax criteria is
applied (ii) Maximin criteria is applied.
. PAY- OFF TABLE :
N1 N2 N3
S1 200 50 40
S2 100 60 30
S3 40 30 10
9. For eight pairs of observations on two variables sales ( X ) and Pricing ( Y ) , the
following results were obtained.
= 4162 , ∑ = 2434 , ∑ = 2884
Find out if there exists any relationship between sales and
pricing. 10. Find the adjoint matrix of the matrix given below.
1 −2
3 7
Group – B
Descriptive Answer Questions.
Attempt any FIVE questions. [5× =
]
11. The average weekly wages, standard deviations and number of workers of two
factories are given below.
Factory A Factory B
= ( a- b)( b- c )(c- a )( a+ b +c )
17. The following table represents the annual trend of net profit of two different
companies seeking investment for their development project. As an investment
advisor, in which company would you suggest to invest money ? Justify your
answer by using necessary statistical tools.
Year Net Profit (in million Rs.)
Company - A Company - B
2007 16 16
2008 32 16
2009 40 22
2010 24 36
2011 40 40
2012 32 44
2013 88 48
18. From the following bi-variate frequency tabl , find out if there exists any
relationship between advertisement expenditure (in 00 Rs.) and sales revenue ( in
000 Rs.) and test the significance of the result. Also estimate sales revenue when
advertisement expenditure is Rs. 40,000.
Advertisement Sales Revenue ( in 000 Rs. )
Expenditure (in 00 Rs.)
0 - 50 50 - 100 100 - 150 150 - 200 200 - 250
0 - 40 12 6 8 - -
40 - 80 2 18 4 5 1
80 - 120 - 8 10 2 4
120 - 160 - 1 10 2 1
160 - 200 - - 1 2 3
19. Under an employment promotion programme , it is proposed to allow sale of
newspapers on the business during peak hours. A newspaper boy has the
following probability of selling a magazine.
No. of copies sold 10 11 12 13 14
Probability 0.10 0.15 0.20 0.25 0.30
Cost per copy of magazine is Rs. 30 and sale price per copy is Rs. 50. He cannot
return unsold copies where salvage value is zero.
a. Calculate the expected monetary value ( EMV ) for each strategy.
b. How many copy should be ordered ?
c. Compute expected profit with perfect information ( EPPI ).
d. Also calculate expected value of perfect information ( EVPI ).
BBS First year FM:100
English PM:35
Model Question Time: 3hrs.
2019
Group- B
9. Reading prepares you to respond critically to the ideas of others and to develop ideas of
your own. In this process you highlight the text paying attention to the verbal signals.
How do you recognize the verbal signals? Enumerate each of them with the examples. 7
10. The issue, ‘Finding a job’, is one main idea for topic sentence and it contains a list of
what will be discussed in the paragraph introduced by the topic sentence. Write a
paragraph with a topic sentence using the clues. 6
Finding a job
… go to an employment agency
… read the classified newspaper advertisements
… ask friends and relatives for leads
… send resumes to possible employers
11. Read the following paragraph and answer the question asked below. 6 Perhaps city
residents and wild animals were never meant to go together, even in zoo. Recently a
visitor to a large city zoo, ignoring all fences and warning signs put his arm into the cage
of a six-year-old polar bear. Perhaps the man wanted to feed the bear, or touch him, or
even tease him. But the bear, basically the citizen of the wilds, almost instantly sprang
forward and sank his teeth into the man’s hand. As the man screamed for help, and the
bear’s keeper tried to get the bear under control, the bear sucked in more of the man’s
arm. Finally, a policeman had to shoot and kill the bear so that the man’s arm could be
released—which it was. Thus, there was the killing of a polar bear and the wounding of a
city denizen., two animals who were meant to be residents of their own worlds, not each
other’s.
a. Extract the topic sentence in the paragraph above.
b. Is there more than one main idea in this paragraph?
c. In your own words explain why the incident supports the topic sentence.
12. Rewrite the following paragraph, remove any material that is not part of the main idea
stated in the topic sentence. Add facts, examples, incidents, definitions, comparisons and
contrasts to develop the paragraph more fully. 6
People can take many steps to reduce the stress produced by their hurried lifestyle.
For example, physical exercise such as jogging, swimming or playing tennis is an
excellent method for relieving muscle tension and using up nervous energy. Such
exercise also strengthens the heart, improves blood circulation and helps with
weight control. Another way to reduce stress is by doing deepbreathing exercises
a few times each day; slowly inhaling and exhaling helps the body relax as the
minds rids itself of troublesome thoughts. People who use these methods often
experience a feeling of well-being that improves the overall quality of their lives.
Group- C
Answer any THREE of the following questions 3x10=30
13. What is Sandra Cisneros’s thesis in “Only Daughters”? What incidents and details
support this thesis?
14. What dominant impression does Heather Rogers try to create in her description of “The
Hidden Life of Garbage”? Is she successful?
15. “The Case against Air Conditioning” is about why America should stop using air
conditioners in everyday life. Is Stan Cox really trying to persuade readers to live in a
world without air conditioning, or do you think he has some other, less extreme purpose
in mind?
16. Is the essay “Why Chinese Mothers are Superior” a point-by-point comparison, a
subjectby-subject comparison, or a combination of the two organizational strategies?
Why does Amy Chua arrange her comparison the way she does?
17. According to Daniel Engber, what is the public’s attitude toward taxing junk food and
soda? How does he support this generalization? What does Engber find “ironic” about
“so many advocates for healthy eating”
Group A
Group B
Descriptive Answer Questions (Attempt any five) [5*10 = 50]
11. What is business economics? Explain its scope. [2+8]
12. Explain the modern theory of rent.
b. Let demand function Qd = 300 – 5P, supply function, Qs = -150 - 5P. Determine
consumer’s surplus, producer’s surplus and total surplus. [4+6].
16. a. Differentiate accounting cost and economic cost with suitable examples.
Group C
18. What is monopoly? How are the price and the output determined under it? [2+ (8+5)]
19. a. Derive income consumption curve for normal goods.
b. Let budget = Rs 10000, Px = Rs 200, Py = Rs 100,
i. Derive budget constraint and identify the consumer’s equilibrium under
equalallocation of budget.
ii. Let, price of X good falls to Rs 100, Derive new budget constraint. Also
identify thenew equilibrium when he allocates Rs 4000 on X goods and Rs 6000 on Y
goods.
iii. Derive price demand curve for X good. [5+ (4+4+2)]
Financial Accounting and Analysis
BBS 1st Year
Model Question
Course No.: MGT 211 Full Marks:
100
Nature of the Course: Core Pass Marks:
35
Candidates are required to give their answer in their own words as far as practicable. The
figures in the margin indicate full marks.
Brief Answer Questions (10x2=20)
6. On January 1, Simran Company borrowed Rs. 100,000 from bank by signing a 3-month, 12%
notes payable. It paid the principal and interest at due date.
Required: Journal entries for issue and retirement of note.
Adjustment:
12. The ABC Company sells a single product for Rs.2 per unit and uses a periodic inventory
system. The following data are available for the year.
Date Transaction Number of Units Unit Cost Total Rs.
Rs.
Baisakh 11 Beginning inventory 1,000 1 1,000
a. Cost of goods sold, ending inventory and gross profit under weighted average costing
method
b. Cost of goods sold, ending inventory and gross profit under FIFO method (5+5=10)
13 a. A firm purchased a machine costing Rs.200,000 on 1st Baishak 2075. The useful life of
the machine is 3 years with expected salvage value of Rs.40,000. The firm decided to invest
the depreciation amount to earn interest at 5% per annum. The sinking fund table shows that
Rs.0.317208 invested at 5% p.a. will give Re. 1 at the end of 3 years. At the end of 3rd year,
the investments were sold for Rs. 100,000.
Required: Depreciation Fund Investment Account
The Preferred Stock is non-cumulative and non-participating. During 2075 the following
transaction occurred
a. On 1st Ashwin, declared a cash dividend of Rs.80,000 on preferred stock. Paid the
dividend on 1st Kartik.
b. On 1st Mangsir, declared a 10% stock dividend on common stock. The current market
price of the common stock was Rs.180. The stock was issued on Poush
c. On 1st Magh declared a cash dividend of Rs.60 per share on the common stock; paid the
dividend on 30th Magh
d. On 1st Chaitra issued a 2-for-1 stock of common stock, when the stock was selling for
Rs.200 per share.
Required: Develop the Stockholders Equity category of the 31st Chaitra 2075 balance sheet.
Assume the net income for the year was Rs.300,000 (5)
b. Explain the concept of bonds and write down the main characteristics of bond. (5)
15. a. Differentiate between horizontal and vertical analysis. (5) b. Differentiate between account
16. Discuss in brief about the disclosures required for financial statement under Nepal Financial
Reporting Standard (NFRS). (10)
17. Following are the transaction of a Computer Service Agency during the month of January.
Jan 2 Received cash Rs.300,000 to start business from the owners of the company.
Jan 8 Deposited into bank Rs.100,000
Jan 10 Signed a two year promissory note at the bank and received cash of Rs.50,000.
Interest 10% along with Rs.50,000 will be repaid at the end of two years.
Jan 11 Purchase of supplies for Rs.30,000 on account. The company has 45 days to pay
for the supplies.
Jan 19 Billed a client Rs.100,000 for service rendered by expert in helping to install a
new computer system. The client is to pay 25% of the bill upon its receipt and the
remaining balance within 60 days.
Jan 21 Paid Rs.10,000 to the advertising company.
Jan 22 Received Rs.45,000 after deduction of 10% discount from the client billed on Jan
19
Jan 26 Received cash of Rs.30,000 for service provided in selecting software for its
computer.
Jan 28 Purchased a computer system for Rs.50,000 in cash.
Jan 30 Paid Rs.50,000 salaries for January and Rs.30,000 rent for February.
Required:
a. Journal entries (5)
b. T accounts (ledger) for income, account receivable and account payable (3)
c. Triple column cash book (4)
d. Trial Balance (3)
18. The balance sheet of a company for two years are given below:
Liabilities Year 1 Year 2 Assets Year 1 Year 2
Equity Share capital 1,000,000 12,00,000 Fixed assets 1,000,000 1,200,000
Share premium 100,000 120,000 Inventory 200,000 350,000
10% Debentures 120,000 70,000 Accounts receivable 250,000 340,000
Provision for tax 20,000 40,000 Prepaid expenses 20,000 10,000
Provision for dividend 10,000 20,000 Cash 120,000 150,000
Accounts payable 60,000 150,000
Additional information
i. A plant costing Rs.50,000 with an accumulated depreciation of Rs.20,000 has been sold
for Rs.47,000.
ii. Dividend paid in year 2 Rs. 10,000.
Required: Cash flow statement by using direct method (6+3+3+3=15)
S1 200 50 40
S2 100 60 30
S3 40 30 10
9. For eight pairs of observations on two variables sales ( X ) and Pricing ( Y ) , the
following results were obtained.
= 4162 , ∑ = 2434 , ∑ = 2884
Find out if there exists any relationship between sales and
pricing. 10. Find the adjoint matrix of the matrix given below.
1 −2
3 7
Group – B
Descriptive Answer Questions.
Attempt any FIVE questions. [5× =
]
11. The average weekly wages, standard deviations and number of workers of two
factories are given below.
Factory A Factory B
= ( a- b)( b- c )(c- a )( a+ b +c )
17. The following table represents the annual trend of net profit of two different
companies seeking investment for their development project. As an investment
advisor, in which company would you suggest to invest money ? Justify your
answer by using necessary statistical tools.
Year Net Profit (in million Rs.)
Company - A Company - B
2007 16 16
2008 32 16
2009 40 22
2010 24 36
2011 40 40
2012 32 44
2013 88 48
18. From the following bi-variate frequency tabl , find out if there exists any
relationship between advertisement expenditure (in 00 Rs.) and sales revenue ( in
000 Rs.) and test the significance of the result. Also estimate sales revenue when
advertisement expenditure is Rs. 40,000.
Advertisement Sales Revenue ( in 000 Rs. )
Expenditure (in 00 Rs.)
0 - 50 50 - 100 100 - 150 150 - 200 200 - 250
0 - 40 12 6 8 - -
40 - 80 2 18 4 5 1
80 - 120 - 8 10 2 4
120 - 160 - 1 10 2 1
160 - 200 - - 1 2 3
19. Under an employment promotion programme , it is proposed to allow sale of
newspapers on the business during peak hours. A newspaper boy has the
following probability of selling a magazine.
No. of copies sold 10 11 12 13 14
Probability 0.10 0.15 0.20 0.25 0.30
Cost per copy of magazine is Rs. 30 and sale price per copy is Rs. 50. He cannot
return unsold copies where salvage value is zero.
a. Calculate the expected monetary value ( EMV ) for each strategy.
b. How many copy should be ordered ?
c. Compute expected profit with perfect information ( EPPI ).
d. Also calculate expected value of perfect information ( EVPI ).
TRIBHUVAN UNIVERSITY
Faculty Of Management
Office Of The Dean
BBS / 4 Years Programme / First year / MGMT Full Marks :100
Business Statistics ( MGT 202 ) Pass Marks : 35
Time : 3 hrs.
MODEL QUESTION – 2020
Candidates are required to give their answers in their own words as far as practicable. The
figures in the margin indicate full marks.
Group ‘A’
Brief Answer Questions.
Attempt All Questions. (10X2=20)
1) The mean of 200 items was 50. Later on it was found that two items were wrongly taken
as 92 and 8 instead of 192 and 88. Find the correct mean.
2) In a batch of 15 students, 3 students failed in an examination. The marks of passed 12
students were 9, 6, 7, 8, 4, 5, 8, 10, 9, 7, 5, 7. What was the median mark of all 15
students?
3) In a moderately skewed frequency distribution, the mean is 10 and its median is 9, if the
coefficient of variation is 20%. Find the Pearson’s coefficient of skewness of the
distribution.
4) List out the various methods of collecting primary data and secondary data.
5) Calculate the lower and upper quartiles from the following marks distribution:
Marks Below 25 25-29 30-34 35-39 40-44 Above 44
Students 5 12 22 25 17 9
6) If regression coefficient of y on x (byx) = - 0.61 and regression coefficient x on y (b xy) = -
0.53, calculate the coefficient of correlation and interpret the result.
7) The standard deviation of symmetrical distribution is 5. What must be the value of
fourth moment about mean in order that the distribution be mesokurtic ?
8) A bag contains 20 balls numbered from 1 to 20. One ball is drawn at random. Find the
probability that the number of the drawn ball be multiple of (i) 3 or 7 (ii) 3 or 5.
9) Calculate the price index number from the following data by simple aggregative method.
Commodities A B C D E
Price in 2075 125 105 260 150 250
price in 2076 125 155 250 160 300
10) The following table shows the pay-off matrix related to the demand and strategy of a
business person. What should be the decision if he / she uses I) maximax criterion ii)
maximin criterion?
Demand
Strategy D1 D2 D3
S1 300 100 80
S2 200 120 60
S3 80 60 20
Group ‘B’
Descriptive Answer Questions.
Attempt any FIVE Questions.. (5X10=50
11)List the five number summary and prepare a box-and-whisker plot from the following
information. Also, comment on the nature of frequency distribution.
Class Size 20-30 30-40 40-50 50-60 60-70 70-80
Frequency 10 12 25 35 40 50
12)Solve the following system of equations by using determinant method.
2x+5y-z = -3, 4x+3y+2z = 1 & x+2y+3z = -5
13)Calculate Fisher’s ideal index number for the following data and show that it satisfies
(i) Time Reversal Test and (ii) Factor Reversal Test.
Commodity 2018 2019
I II III
A 12,000 5,000 23,000
B 14,000 22,000 13,000
a) If unit sale prices of papers I, II and III are Rs 5, Rs 4 and Rs 3
respectively, findthe total revenue in each market with the help of matrix algebra.
b) If the unit costs of the above papers are Rs 3, Rs 2 and Rs 1 respectively,
findthe gross profit.
16)The following is the net profits of two companies in millions of rupees, find which
company shows the greater consistency in the net profit. Justify your answer with
statistical evidence.
Company A 18 19 23 19 25 23 27
Company B 17 18 22 23 24 25 25
Group ‘C’
Analytical Answer Questions.
Attempt any TWO Questions. (2X15=30)
17)A family income and its percentage expenditure on food for 100 families gave the
following bivariate frequency distribution. Find out if there exists any relationship
between family income and expenditure on food and interpret the result. Also test the
significance of the result. Estimate the percentage expenditure on food when family
income = Rs 90,000.
Food expenditure (%) Family income (000Rs)
6. An enterprise has total assets of Rs. 500,000 and liabilities of Rs. 300,000 at the
beginning of the year. During the year, the company earned Rs. 200,000 and
distributed Rs. 50,000 dividend.
Required: Equity at the end of the year
7. The following transactions of the company are given below:
Jestha 2 Acceptance was given to Hari for 3 months for Rs.30,000 Ashad 9
Received from Rajendra an acceptance for 1 month for Rs.8,000
Ashad 27 Discounted Rajendra’s acceptance for Rs.7,900
Shrawan 25 Acceptance was given to Ram for 2 months for Rs.22,000
8. ABC Company receives a one year loan from Nepal Bank Ltd. On 1 st Shrawan 2075.
The face value of the Note of Rs.100,000 must be repaid on 31 st Ashad 2076 along
with 12% interest.
Required: Journal entries to record the loan and its repayment.
9. Pashupati Company redeemed Rs. 100,000 face value bond issued at premium Rs.
10,000. The unamortized premium was Rs. 6,000 and the bond contains a call
provision of Rs. 103.
Required: Gain or loss on early redemption of bond.
Section B
Short Answer Questions
Attempt any FIVE Questions [5x10=50]
11. On 31st Chaitra 2075 Bank Statement of Citi College disclosed a balance of
Rs.12,400 and Cash Book showed the balance of Rs.12,500
a. Number of cheques were deposited in the bank but on 31 st Chaitra, 2075, a cheque
for Rs.2,000 was not credited in the Bank Statement.
b. Cheques issued of Rs.6,000 but only Rs.2,000 presented before 31st Chaitra.
c. Notes receivable collected by the bank Rs.1,500
d. Cash of Rs.4,800 deposited by the college on Chaitra was recorded by the bank as
Rs.4,200.
e. A cheque for Rs.3,000 received from a student was returned by the bank due
toinsufficient fund with the bank.
Required:
i. Journal entries ii. Bank Reconciliation Statement as on
31st Chaitra 2075
iii. Bank balance on 31st Chaitra balance sheet. (4+5+1=10)
12. Alpha Enterprises provides you the following information related to the
inventories for April 2019. Alpha makes counting and recording of inventories
items only at end of each month.
April 1 Beginning inventory 600 units @ Rs10 each
April 5 Purchased 800 units @ Rs.11 each
April 12 Purchased 1,200 units @ Rs.12 each
April 19 Sold 1,000 units @ 18 each
April 23 Purchased 600 units @ Rs.12 each
April 26 Purchased 220 units @ Rs.15 each
April 30 Sold 1.200 units @ Rs.20 each Required:
(a) What inventory system the Alpha is adopting? (2)
(b) Ending inventory and cost of goods sold under the LIFO method assuming a
periodic inventory system. (6)
(c) Income statement showing net income, assume depreciation expenses Rs.
8,000 and other operating expenses Rs. 12,000. (2)
13. a. ABC Company bought a machine, expected to render 72,000 hours of service
for Rs.380,000. Its transportation and installation cost are 10,000 each with
salvage value of Rs.40,000. It has been estimated that the time requires for
manufacturing a finished product is 2 machine hour per unit.
b. Estimated bad debt for 2075 based on the percentage on account receivable.
Also, journalize it. (3+2=5)
15. “A lease is a legal contract under which one party agrees to pay rent properly owned
by other party”, discuss. (10)
16. Explain the meaning of the source of documents. Also, write down the importance
of source of documents. (5+5=10)
Section C
Long Answer Questions (attempt any two) (2x15=30) 17. The ABC
Company’s Statement of Profit and Loss a/c and Statement of Financial
Position for two years have been given below:
Statement of Profit and Loss a/c for the year 2075
Particulars Amount (Rs.)
Sales (Including Rs.800,000 credit sales) 15,00,000
Less: Cost of goods sold 900,000
Gross Profit 600,000
Less: Operating Expenses
Depreciation 300,000
Debenture Premium 20,000
Interest paid 10,000
Other Operating Expenses 150,000
Net Income before other income 120,000
Add: Profit from sale of fixed assets (book value Rs.40,000) 20,000
Net profit 140,000
Statement of Financial Position of a company for 2074 and 2075
Capital & Liabilities 2074 2075
Share Capital @ Rs.100 per share 1,200,000 1,500,000
Share Premium 120,000 150,000
General Reserve 40,000 60,000
10% Debenture 200,000 100,000
Account Payable 160,000 240,000
Bank Overdraft 230,000 160,000
Retained Earnings 150,000 290,000
Total 2,100,000 2,500,000
Assets
Bank 350,000
Furniture 200,000
Purchases 200,000
Debtors 80,000
Rent 52.000
Capital 600,000
Creditors 45,000
Sales 500,000
1,255,000 1,255,000
Adjustment:
a. Closing stock Rs.50,000
b. Prepaid rent was Rs.4,000
c. Outstanding interest on bank loan was Rs.5,000
d. Depreciation on furniture at 25% per annum Required:
i. Adjusted Trail Balance (2)
ii. Statement of Profit and Loss a/c as per NFRS (4)
Group A
Group B
19. "Price effect is the sum of income effect and substitution effect." Explain with the
example of Giffen goods.