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[This question paper contains 32 printed pages.]

' Your Roll No................

Sr. No. of Question Paper : 1131 F

Unique Paper Code 241208120r

Name of the Paper Corporate Accounting

Name of the Course B.Com. (H)

Semester lType II / DSC

Duration : 3 Hour Maximum Marks : 90

Instructions for Candidates

1. Write your Roll No. on the top immediately on receipt of this question paper.
2. Attempt all questions.

3. Parts of the questions are to be attempted together. , ,-:

4. Marks of each question and its parts are given alongside.

5. Use of Simple Calculator allowed.

6. Answers may be written either in English or Hindi; but the same medium should
be used throughout the paper.

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1. (a) Balance sheet of X Ltd., as on 31't March,2023 is as follows :

Particulars Note No. Rs.

I EQUITY AND LIABILITTES
1. Shareholders'Funds
(a) Share Capital 1 6.50.000
(b) Reserves and sumlus ) 5.70.000
2. Current liabilities
Trade pavables 2.80.000
Total l5*00*ag0
II ASSETS
1. Non-current Assets(PPE at cost less depreciation) 7,00,000
2. Current Assets J 8.00.000
TotaI _15-0A.2

Notes to Accounts

Particulars Rs. Rs.

1. Share Capital
50,0m Equity shares of Rs. l0 each, Rs.7 3.50,000
called up
Less: Calls-in -arrears on 10.000 shares (20.000)
Add: Calls in advance on 40.000 shares 1.20.000 4.50.000
20,000, i09lo Preference shares of Rs. 10 each 2J0p9g 6 50 (!rl0
fully paid up
2. Reserves and surplus
Ceneral reserye 1.00,000
Surplus Account 2.70.000 ]JiI0!0
3. Current assets
Cesh and cash equir alents 2.00.()00
Other current assets 6-AA-0A0" E&Q.!pl

Other infoimation :

Calls-in-arrears are outstanding for six months. Calls in advance were also
received six months back. [nterest @10% p.a. on calls in advance and l2o/o
p.a. on ca11s in arrears are allowed and charged as the case may be. Calls
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in arrears were received after the next reminder sent by the directors. The
directors have recommended the issue of l0o/o Debentures of Rs. 100 each
in cash for redeeming the preference shares at a premium of 10%.

Pass the journal entries for the all the transactions stated above including
redemption and re-draft the balance sheet after redemption. (12)

(b) State any three conditions for buy-back of shares. (3)

OR

(a) Give the SEBI guidelines for issue of bonus shares. (s)

(b) Hansika Ltd. issued 10,000, l?YoDebentures of Rs. 100 each on l April,
2020, redeemable at l0% premium after five years. Interest is payable on
.30'h
September and 31" March every year. On 1 July 2021, the company
purchased 1,000 of its own debentures at Rs. 96 ex-interest for immediate
cancellation. On I January, 2,023,the company purchased another 2000 of
its own debentures at Rs. 101 cum-interest for cancellation. On 31 January,
2023, the company redeemed 4,000 debentures, by converting them into
equity shares of Rs. 10 each, issued at a premium of 25%.

The company's accounting year ends on 31 March every year. It is assumed

that all the compliance for creation of DRR and DRI has been completed
before making redemption.

Journalise the above transactions. (10)

2. (a) The financial information of Acharya Ltd. is given below :

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Balance sheet as at 31s March, 2023

Particulars 2022 2AZ3

(Rs. lacs) (Rs. lacs)
EQUITYAND LIABILITIES
Share Capital 1,000 1,500
General Reserve 360 420
Secunties Premium 30
Surplus Account 250 400
Debentures 400 270
Accourts Payable 200 300
Income tax pavable 40 50
Other curuent liabilities 250 230
Total 2.500 3"200
ASSETS
Plant and machiner_v 1,550 1,800
Iess. Accumulated depreciation (230) (300)
1,320 I 5(l(l
Inrrestments (1 ong-term) 3ls 440
Stock 700 I.140
Accounts receivable 150 BO
Cash at bank 15 4A

Total 2"500 3.20Q

Statement of Profit and Loss for the year ended 3T.3.2023

Particular @s.In lacs) (Rs.In

lacs)
Sales 1.480
Cost of soods sold (830)
6s0
Operating expenses includine depreciation (300)
350
Inlerest on debentures (60)
Dividend received _t/J
Gains on sale of investment l5
Loss on sale of machinen' (8) 120
Profits before tax 470
Provision for tax (l l0)
Profits after Tax 360
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1131 s

Addition al inform ation :

(i) The companypaid dividend of Rs. 150 lakhs during in the year.

(ii) A machine costing Rs. 80 lakhs, accumulated depreciation Rs. 50 lacs,

was sold during the year.

(iii) The book value of investmcnt sold during the year was Rs. 43 lacs.

Prepare Cash florv statement as per AS-3 (Revised).

(b) The Trial balance of Anubhav Ltd. as at 31 March. 2023 shorvs the following
items:

Dr. Cr.

Rs. Rs.

Advance fbr inconre-tax 2,20,000

Provision for income-tax for the year ended 31-3-?2 1,20,000

TDS 10.000

The firliowing fulther information is gir.en :

(i) Advance payment of income-tax includes Rs. 1,40,000 for 2021-22.

iii) TDS includes Rs. {:,000 i'or 202i-22.

(iii) Actual tax liability lbr 2021-22 amounts to Rs. 1,52.000 and no effect
fbr the same has so far trree * gil,en in accounts.

(iv) Provision 1'or inc*me-tar has to be madc for 2022-23 for Rs. 1,60,000.

You are required to flrr.pare: (a) Provision for income-tax account. (b)
Advance payment of income-tax acconnt. (e) Liabilities for taxation account,
(d) TDS account" Also shorv, horv ihe relevant items rvill appear in the
statement of profit and loss account and balance sheet of the company.
(12)

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OR

(a) Pran Limited has the tbllorving Balance Sheets as at March 31, 2022 and
March 31 2023 :

(Rs in Lakhs)

Particulars March 31,2022 March 31.2A23

Eouiw Share Capital 1.000 800
l2Yo P r ef . Share C apital 1.000 200
Reserves and Sumlus 377 4',t2
Debentures 3,000 3,000
Trade Pavables 570 83
Other Current Liabilities 3-937 3_794
Total 9,884 8J4J
Fixed Assets 3.466 2.900
Cash and Cash equivalents 489 4',10
Debtors t,495 1.168
Stock 2.867 2.407
Other Cunent Assets 1.567 1.404
Total 9,8M 8J49

The Income Statement of the P Ltd. for the year ended is as follows :

(Rs in Lakhs)

Particulars March 31,2W2 March 31" 2023

Sales 22.165 13.882
Less: Cost of Goods Sold 20.860 12,544
Gross profit 1,305 1.338
Less: Selling, Administrative 1, 135 752
and General Exoenses
Eaming before Interest and 170 586
Tax (EBIT)
Less: Interest Expenses ll3 105
Profit before tax 57 481
Less: Tax 23 192
Profit after Tar J+ 289

Calculate for the year 2022-23 :

(i) Inventory Turnover Ratio

(ii) Debt Equity Ratio

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1131

(iii) Return on Equity (ROE)

(iv) Debt-service coverage ratio

(v) Current Ratio

(vi) Capital 'furnover ratio

Also comment on the Financial Position of Pran Ltd. (t2)

(b) Is it compulsory for a company tcl prepare the Statement of Changes in

Equity as part of its financial statements? From the following particulars,
prepare the Statement of Changes in Equity for the year ending 31u March,

2023 -

Equitv share capital of Rs. 10 each irr the beginning Rs. 50 crores

5o,.'o preference share capital of'Rs [00 each in the beginning Rs. l0 crores

Retained *amings in the beginning Rs. 100 crores

Securities prenrium in the begimiug Rs. 50 crores

Capital redemption reserve in the beginning Rs. 50 crores

Rer.aluafion reserve in the treginning Rs. 5 crores

Corections of pnor penod resr"riting in deu:rease in prolits Rs. 5 crores

Changes in accounting polic.v resuitir:g in inirease in profi1s Rs. l0 crores

Net income for the period (including Rs. ,1 crores net gains orr foreign
Rs. 20 crores
exchange translation)

Revaiuation gain on properly*, plant, equrpnl'*rrt & intangible assets Rs. I crore
Dividends paid during the -o-ear
Rs. 5 crores

Bq,'-back of 20 lacs nerl* shar*s of Rs. I(t each at Rs. 50 each. out of
securities premium dwing the -year
lssue ol bonus shares out cf capiial redemptiott rsserve diring the y'ear Rs. 45 crores

The comparv relersed the uprvard rer,aluation rrf PPE bv Rs. 7 crores.

(t2)

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3. (a) Given below is the balance sheet of Arnav Ltd. as on 3 l't March, 2023 :

Purticulars Note Na (fis.,

I EQUITY AND LIABILITIES
1. Shareholders'funds
(a) Share capital
2,000, equi[v shares ofRs. 100 each 2.00.000
(b) Reserve and surplus
General reserve 40,000
Surplus account 32,000
2. Current liabilities
(a) Trade payables (crediters) 1.28"000
(b) Short term provisions (current tax) 6t),000
Total 4"60,000
II ASSETS
1. Non-Current Assets
(a) Fixed Assets (kngible)- Land & Buildings 1,10.000
Plant & machinery 1.30.000
Patent & Trade Marks 20,000
2. Current Assets
(a) Inventones (stock-in-trade) 48.000
(b) Trade receivables (Smdry Debtors) 88,000
(c) Cash and cash equir,alents (Bank) -52,000
(d) Other current Assets (Preliminary Expenses) 12,000
Total 4,60.000

The expert valuer valued the land and buitrdings at Rs. 2,40,000; goodwill at

Rs. 1,60,000; and plant and machinery at R.s. 1,20,00. Out of the total

debtors, it is found that debtors of Rs. 8,000 are bad. The profits of the
company have been as follows : 2021-21 Rs. 80,000; 202L-22 Rs. 90,000

and2022-23-Rs. 1,06,000. The company foilows the practice of transferring

25oh of profits to general reserve" Similar types of companies earn at l\yo
on their capital. Ascertain the rralue of shares of the company under : (i)

Intrinsic value *.ihod; (ii) Yield vaiue method and (iii) Fair value method
assrrming that depreciation on land and building at l}Yo and plant and
machinery at 15Yo. (e)
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1131 9

(b) The following is the Balance sheet of Devansh Ltd. as at 31't March, 2023:

Ptrticxlan; Note No. l?s.

, EQTJITY AND LIABILITIES
1. Shareholders funds
(a) Equrq* share Capital (Rs. t0 per each) 2,s0,00,0d0
Redeemable 1?% preference shares of Rs 10 60.00,000
each
(b) Reserves and Surplus
Ceneral reserve 1.30,00,000
Surplus . Opening balance 80.00"000
profit
Add : Current year 4,90.00,000 5.70,00,000

2" Norr-current Iiabilities

3. Current tiabilities
(a) Trade pa1'ables (creditors) 90,00,000
Total i 1.00.00.000
II ASSETS
1, Non-current Assets
(a) Fixed assets (tangible):
Burldings at \Y.D.V. 4.45,00"000
Piant & rnachinery at W.D.V. i.10,00.00r)
Fur:ritr.re and fixlures at W D V .15,00,000
(b) ltion -current Inr:estments:
Units of U.T.I (18,00.000 units) 1.80.00.000
2. Current Assets
(a) Inr,- entori es (Stock-in{rade) I,80,00,000
(b) Trade receir,ables (Sundry debtors) 1"30,00,000
(c) Cash and cash equivalents (Banl) 8_00.000
{d) Other current assets (Miscellaneous 2,00,000
expenditure)

Total I 1.00"00.000

Note: currents year profits incltide income of Rs. 25,00,000 from units.
on revaluations, buildings are t-ound to be worth Rs. 10 crores and plant
and machinery is determined to have a value of a crore of rupees. The
money invested in units is not required for business purposes in the near
future . Normal profit in the industry is at I \Yo p.a. after tax on the capital
employed. Income tax liability for the company usually works out to be Sooh
of trook profits. Calculate the value of goodwill at 4 years' purchase of
super profits. (e)

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OR

(a) What is corporate brand accounting. What are the main issues in brand

valuation'l Explain any one method of brand veluation with e rarnpic. (q)

(b) Keshav Ltd. provides thc folloiving informatirln :

l)
1\5.

Equity share capitai 20,t)0"000

Reserves and surplus 6,00,000

121% preference share capital 4,f.)0,000

109/o debentures 8,00.000

Immovable property (held as investment) 2,00,000

Profit after tax 6,00"000

Rate of tax 40%

Companies with beta factor of 1 in similar business have market rate of

return l5o/o. Beta factor of this company is 1.1. Calculate Economic Value
Added assuming risk free rate of retwn JDh. (e)

4. (a) P Ltd" takes over S l.td. as at l" April, 2023. T'he balance shect of S l,td"
as at that date rvas as follov,zs :
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113 I 11

Particulars Note no. Rs.

I EOWTN'AAD LIABILITIES
(1) Shareholders' funds
(a) Share capital I 5"00"000
(b) Resenes and surplus 2 3.00,0{:,0
i2) Non-cru-rent liabilities
Long-tetm borros,ings J 1,00.000
(3) L'urrent I i abilities
Trade pat'ables I,00,000
Total 10,0o,0o0
il rssE7]S
(I ) Ncn-curreflt assets
Properlr. plant and equiprnent and intangibl,.: assets
Properg'. plant and equipment 5,00.0t)0
(2) Current assets
(a) lnventories (stock-in-trade) 2,00,00(_)
(b)]'rade receivables 2.00.{J00
{c) Cash and cash equivalents (cash at bank) t_00"000
Total 10,00,000

Notes to accounts

Particulars Rs. Rs.

1. Share capital
50,000 Equi& shares of Rs. 10 each fully paid up 5,00,000
2. Reserves and surnlus
General reserve 2.00.000
Statutory reserYe 1,00,000 3,00.000
3. Lonu-term borrowings
12% debenlures of Rs. 100 each full-v paid up 1"00.000

P Ltd. agreed to issue 30,000 equity shares Rs. 10 eachat a premium of

Rs.5 per share to the shareholders of S Ltd. 12% debentures of S Ltd. will
be converted into equivalent number of 12a,,6 debentures of Rs. 100 each.
Statutory reserve of S Ltd. is to be maintained for two more years.

Pass acquisition entries in the books of P Ltd. (6)

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(b) The following is the balance sheet of Deepak Ltd. as at 3l't March,
2023:

Particulars Note Rs.

rio.
I EQUTTY AND LIABIT,ITITS
l. Shareholders'funds
Share capital i 20.00,000
Reserve arrd surplus 2 ( I !),-q5.00{!)
2. I,{on-current liabilities
Long-tern borrr:rvings (l 2% dgbentures) 5,00"{}00
3 Current liabilities
Short-term borronings (Bank loan) 55"000
Trade payables (Trade creditors) 3.00.000
Other cmrent ijabilities (Outsknding debenture 1,20,000
interest
Total 10.20.000
II ASSETS
l Non-current Assels
Properry, Plant and equipment and intangible asset:
(i) Properfy, Plant and equipment J i 1() 000
(ii) Intanglble Assets 4 50.000
Olher non-current assets -5 20,000
2. Cunent assets
Inventories (Stock-in-trade) .3,:i0.000
Trade receir,ables {Trade debtors) 60.000
Cash and cash equivalents {Cash at Bank) 10.0011
Total 10.20,000

Notes to accounts

Particulars Rs. Rs.

1. Share capital
20,000 Equity shares of Rs. 1t-10 each 20,00,0c0
a Resen'es and surplus
Prcrfit prior to incorporation )i (-)O{r

Surplusl(Deficit) iu thc statemeni of profit and loss (19.80,0*0) { i9.55.00{l)

3. Property, plant and equiprnent
Land and Building 1.50.00(j
Plant and trr{achinery 3,00.000
Fumiture 80.000 5,30,{x)0
4. Intangible assets
Gooduill --50,00()
Other non-current assets
f)iscorurt on issue rif debentures 20,00t)
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The following scheme of reconstruction was executed :

(i) Equity shares are reduced to Rs. 5 per share. They are then
consolidated into 10,000 equity shares of Rs. 10 each.

(ii) Debenture holders agree to forego outstanding debenture interest.

' As a compensation, l2o/o debentures are converted into 14%

debentures.

(iii) Trade creditors are given the option to either accept 50% of their
" claims in cash in full settlement or to convert their claims into equity

shares of Rs. 10 each. Creditors for Rs.2,00,000 opt for shares in

. satisfaction of their claims.

(iv) To make payment to trade creditors opting for cash payment, to repay
bank loan and to augment working capital, the company issues 50,000

equity shares of Rs. 10 each atpar, the entire amount being payable
along with application, The issue was fully subscribed.

(v) Land and building is revalued at Rs. 2,25,000, whereas plant and
machinery is written down to Rs. 1,85,000. A prorrision amounting to

Rs. 5,000 is to be made for doubtful debts.

Pass journal entries and prepare the balance sheet as at 1"April, 2023 after

reconstruction as per schedule III. (tZ>

OR

The balance sheet of Radhey Ltd. as at 31't March, 2023 is as follows:

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113 I t4

Pafticulars Note no. Rs.

I EQUITY AND LIABILITIES
(l) Shareholders' funds
(a) Share capital 1 6.00,000
(b) Reserves and surpius I 2.82,000
(2.1 Current liabilities
(a) Trade payables 3 1,33,000
(b) Short-term provision 4 1,10,000
Total 11.25.000
u ASSETS
(l) Non-curent Assets
Propeny, plant and Equipment 5 4"87,800
(2) Current Assets
(a) Inventories (Stock) 3,87,400
(b) Trade Receivables 6 9t,000
(c) Cash hnd Cash equivalents 7 1.58.800
Total 11.25,000

Notes to Accounts

Particulars Rs. Rs.

1. Share capital
60,000 Equity shares of Rs. 100 each 6"00.000
2. Reserves and Surplus
Pre-incorporati on profi t 21,000
Contingency Reserve 1,35,000
Surplus i.e. Balance in the statement of P & L 1.26.000 2,82,A00
3. Trade payable
Creditors 1,13,000
Acceptances 20.000 1-33,000
4. Short-term provision
Provision for tax i,10,000
Property, plant and equipment
Freehold premises 2,20.000
Machinery 1,77,A00
Fumiture and fittings 90.800 4.87.800
6. Trade receivables
Sundry debtors 80,000
Less: Provision for Doubtful debts 4,000 76,000
Bill receivables i5,000
91.000
7. Cash and cash equivalents
Cash in hand 2,300
Cash at bank 1,56,500 1.58.800
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1131 15

Karuna Ltd. decided to take over Radhey Ltd., from 31't March 2023 with the
following assets at values noted against them :

Rs.

Bills receivable 15,000

Freehold premises 4,00,000

Fumiture and fittings 80,000

Machinery 1.60,000

Stock 3,45.000

One-fourth of the purchase consideration was satisfied by the allotment of fully

paidpreference shares of Rs. 100 each atpar, which carried 13% dividend on
Cumulative basis. The balance was paid in the form of Karuna Ltd.'s Equity
shares of Rs. 10 each, Rs. 8 paid up.

Sundry debtors reaiised Rs. 79,500. Acceptances were settled for Rs. 19,000.
Incorne-tax auihorities fixed the taxation liability at Rs. 1,11,600. Creditors were
finally settled with the cash remaining after meeting liquidation expenses amounting
to Rs. 4,000.

You are required to :

(i) Calculate the number of equity shares and preference shares to be allotted
by Karuna Ltd. in discharged of consideration;

(ii) Prepare important ledger accornts in the books of Radhey Ltd.; and

(iii) Pass journal entries in the books of Karuna.Ltd. (18)

5. (a) What is meant by Annual report? What are the constituents of Annual
report? Also, differentiate between Annual report and Financial Staternents.
(10)

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113 I 16

(b) From the information relating to four segments of X Ltd as given below,
identify reportable segments :

Rs. In Lakhs

Segments A B C D Total
Segment Revenue 100 300 200 400 t000
Segment Result (40) 90 il0 (10) 150

Segment Assets 1< t25 88 92 330

Segment Tax Assets included above 5 8 t2 30

(s)

OR

Write short note on the following (any 2) :

(i) XBRL reporting

(ii) CSR reporting

(iii) Reportable segment as per AS 17 (7.5x2:15)

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aqEra 2A0 300

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r{q6dqnf{flliqi 250 *a
ttrr 2.500 3.200
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1,320 1,500
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mIqud i50 80
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dq , <nn 3.200
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1131 19

31.3.2023 of irqr"a A* qr& q{ + ftq i{rq-Erh fiqrur

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M 1,480

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650
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350

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frrl 9"884 8.349

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Aq'ffi 1,495 I,168

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P.T.O.
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P.T.O.
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1131 30

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P.T.O.
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1 2 printed pages.l
[This question Paper contains
Your Roll No...
:..(L.,

Sr. No. of Question PaPer tr32 F

Unique PaPer Code 2412081202

Name of the PaPer Cornpany Law

Name of the Course B.Com. (H) UGCF

Semester /'TYPe tr I'DSC 2.2

Duration : 3 Hours N'laximum Marks : 90

1. Write your Roll No. on the top immediately on receipt

of this question Paper.

2. Altempt all-quqstiott

J. All queStions carrY equal marks

4. Answers may be written either in English or Hindi;

but.the same medium should be used throughout the
paper.

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1. (a) "The property of a company is the property of its

"
' members". Comment on the statement with the
help of the suitable case laws.

(b) Write a note on Associate Company'

(c) Who is a Promoter? Does he stand in a fiduciary

relation towards the company he promotes? To
what extent is he liable for'the breach of fiduciary

duty towards the comPanY?

: '-
Or

(a) Explain the concept of corporate personalily'and

discuss the circumstances where the courts lift
the Corporate Veil to see what really lies behind'
a

a i
.L132 3

(b) r,Vrite a note on Producer Cornpany. Explain the

pror isi.ons uf Oornpanies Act relating to formation

and registration of Producer Compan-v.

(c) The validity of the Incorporation Certificate

caurlot be disputed on any grounds whatsoever.
Explaiu.

2. (a) The power to alter the articles conferred by the

Companies Act is very wide yet it is subject to a
large uurnbcr of limirations. I

: :
(b) Write a short note on independent Director.

(c) Explain'the' provisions of. Companies .A.ct 2013

regarding alteration of the Name Clause.

(a) Explain the Doctrine of Indoor Management. State

the exception if any to the Doctrine of lndoor
Management,

P.T.O.
1132
(b) Define a private company and state the provisions

under Companies act 20i3 for conversion of a

.\ private company into a public company'

\
'\ passed at
16; Explain different kinds of resolutions
\
Geheral Meeting of shareholders' citing
",, the
aPProPriate examPle of each'

(a) What are the Bonus Shares? State the condition

' that must be comPlied with before a comPany

makes a bonus issue'

(b) Explarn winding up of a company on just and

' equitable grounds.

(c) Discuss the provisions of Companies Act 2013

regarding Directors ldentification Number'

Or

(a) Differentiate between Managing D.irector and

Whole Time Director'
7132 s

(b) Who is member of a company? Explain various

modes of acquiring membership of a company.

(c) What is Dividend? Discuss the provisions relating

to the paylnent of Dividend.

4. (a) What is E-Voting? Explain the legal provisions

regarding poll.

(b) What is a Depository? What are the benefits of

using Depository system for holding securities in

a company?

(c) Explain the meaning of term "Altotment of shares".

Explain the legal provisions regarding allotment of

shares.

Or

(a) Explain the forfeiture of shares. What are the

requirements of a valid forfeiture of shares by a

company?

P.T.O.
 i
1132 6

(b) Distinguish between Share vs Stock.

(c) Define "call" and discuss the essential

requirements of a Valid Call.
i

5' (u) Write a note on Demalerialisation of securiries.

" (b) "A faulty nature of a meeting can be fatal to

'validating oI a meeting. " Explain.

(c) Write a note on National Company Law Tribunal.

0r

(a) Dxplain the process,of.volunrary liquidaiion

of o
, .:
. company under Insolvency ancl Bankrupt.cv Codc

2016.

i
(b) Explain provisions regarding proxy under
l'l
rl ,
Companies Act 2013.
,i
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(c) Explain provisions of Companies Act 2013
:l
;

II
l
ll regarding removal of Directors.
,],
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(s000)
lThis question paper contains 12 printed pages.l

Your Roll No.

Sr. No. of Question Paper 1133

Unique Paper Code 24t2081203

Name of the Paper Human Resource Manasement

Narne of the Course B.Com. (H) DSC

Mode r' Semester UGCF II

l)uration : 3 Hours Maximurn Marks : 90

Instructions for Candidates

l. Write your Roll No. on the top immediately on receipt

of this question paper.
2. Atternpt all questions and no internal choice in question
number 5.

J. All questions carry equal marks.

A
a. Answers may be written either in English or Hindi;
but the sarne medium should be used throughout the
paper.

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 a
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1. (a) Explain the concept and nature of Human Resource

Management (HRM). "The importance of HRM
is increasing day by day in the industrial
organizations." Why? (e)

(b) What role has the HR manager to play in modern

industry to achieve corporate objectives
effectively? (9)

OR

(c) "Emerging trends in the socio-economic, legal,

technological and international environment have
tremendous impact on the tasks of HR Managers" -
What challenges the HR professional will face in
the light of above statement? (e)

(d) As a recruitment manager of a large-scale

manufacturing industry in India, which sources of
recruitment method you will recommend for entry
level positions in various departments? Why?
(e)
 a
1t 33 3

2. (a) "shortage uf talent is a rnajor challenge in the

present modern industrial organization". As a HR
manager, what strategies you would adopt for
attracting and retaining the talent in your employing
organization? (e)

(b) What arc the components of an employee induction

program? What mcasures should be taken to make
the induction program successful? (e)

OR

(c) Define the term "employee onboarding program."

What are the key components of an employee
onboarding program? Outline the key benefits of
such a program. (9)

(d) Define "e-learning training". How. is it different

fr:om traditional rnode of training? What are its
benefits and limitations? (9)

3. (a) What do you mean by performance appraisal and

how is it diff-erent from performance management?
What are the essentials for an effbctive appraisal
system? (e)

P.T.O.
1 133 4

(b) What is "organization wide incentive plans"?

Discuss the 'protit sharing', 'gain sharing' ancl
'employee stock option' incentive plans. How these
incentive plans foster a 'culture of owRership'
among all employees'/ (e)

OR

(c) Define and dift'erentiate between job analysis and

job evaluation. How can a job evaluation prclgram
be made cffective? {e)

(d) Discuss the model grievance procedure that is

applicabie in India. What are the essential pre-
' requisites of a grievance procedure? (9)

4. (a) Why do you think organizational life has beconre

increasing stressful in recent times? Outline
the steps aimed at creating a stress-free "work
environment. (e)

(b) Expiain the concept and nature of HR audit. I{ow

will you conduct recruitment and selection audit in
an industry? (e)

OR
1133 5

(c) What job market trends rvill stare at .job seekers

in 21't century. Illustrate with suitable exampies.
(e)

(d) What do you understand by employee welfare

services? Discuss the three welfare services i.e.
economic, recreational and facilitative for the
development of employees. (e)

5 (a) Write short note on any two of the following:

(4.5x2:9)

(i) Work from home/remote Vs work from

o lfi ce

(ii) Retrenchment and lay off of employees

(iii) Work-life halance

(iv) Soft and technioal skill

(b) Sylicon Companyis a leading public sector

eompany dealing in chemicals and related
processes. Chemicals are used for plating and
coating of metais in the company. The chemicals
are handled and mixed by the employees who are

P.T.O.
 t
lI33 6

not qualified and some of them are even illiterate.

These chemicals are hazardous and affect health"
Therefore, they are provided u.ith milk, vitamins,
reguiar medical checkup once in every l5 days by
the chief medical officer of the company. In spite
of these precautions, sometimes, accidents occur
leading to serious health hazards. and sometimes
even death. Hence, the company decided to train
the people to prevent accidents and irnprove the
health of the employees and requested the manager
to prepare a training schedule/program for the
employees working in the chemical department.

Accordingly, the manager prepared a schedule of

30 days for the on-the-job and off-the-job trainirrg
program. The first module - literacy developrnent
for 10 days,'the second - lectures on chemicals
for 5 <lays. the third - practical applications of
chemicals in the chemical department for 10 days
and the fourth - health management for 5 day:.

Answer the t'ollowing questions :

(i) Do you think 30 days training program is

sufficient to train the iiliterate employees?
justity in your answer.
 3
1133 7

(ii) Frorn the abovc four modules identify on-

the-jolr and off-the-job training programs.

(iii) Do you think these four modules are

enough / Do you want to add or delete any
,.( of the modules'l Yes or No. Give reasons.
(+-1+4-.9)

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