B.Com Sem 5 Question Paper Answers and Solutions

Cost and Management Accounting

Marginal Costing problem calculating P/V Ratio, Break-Even Point (BEP) in units and ₹, Margin of Safety, and required sales to earn a target profit (guaranteed 15-mark question); Standard Costing Material Variance (Material Cost, Price, and Usage Variance) and Labour Variance (Rate and Efficiency Variance) with algebraic sign notations; Preparation of Flexible Budget at 60%, 80%, and 100% capacity levels.

Direct Tax — Advanced

Assessment of Partnership Firm: Compute allowable partner remuneration under Section 40(b) limits from given Book Profit and calculate total firm tax liability; Distinction between Tax Planning, Tax Avoidance, and Tax Evasion; Best Judgment Assessment circumstances u/s 144.

Marketing Management

Explain the 4Ps of Marketing Mix with a comprehensive real-world consumer product example; Product Life Cycle (PLC) curve — draw the graph, describe characteristics of all 4 stages, and recommend marketing strategies for each stage; Steps in the Consumer Buying Decision process.

Human Resource Management

Difference between Human Resource Management (HRM) and Traditional Personnel Management; Internal vs External sources of recruitment with comparative advantages; Methods of Performance Appraisal focusing on 360-Degree Feedback and MBO; On-the-job vs Off-the-job training methods.

Research Methodology

Primary vs Secondary Data collection methods — sources, advantages, and limitations; Guidelines for designing an effective business research questionnaire; Probability vs Non-Probability sampling techniques.