B.Com Sem 5 Previous Year Question Papers — VNSGU / Saurashtra University (2019–2024)

Cost and Management Accounting

Management Accounting: Meaning, Scope, and Functions vs Cost and Financial Accounting, Marginal Costing and Cost-Volume-Profit (CVP) Analysis (Concept of Contribution, Profit-Volume — P/V Ratio, Break-Even Point — BEP in units and value, Margin of Safety, Key/Limiting Factor analysis, Managerial Decision Making: Make or Buy, Accepting special export orders, Optimum product mix), Marginal vs Absorption Costing profit reconciliation, Standard Costing and Variance Analysis (Material Variances: Material Cost, Price, Usage, Mix, Yield variances; Labour Variances: Labour Cost, Rate, Efficiency, Idle Time, Mix variances), and Budgetary Control (Preparation of Fixed, Flexible, and Cash Budgets).

Marketing Management

Marketing: Core concepts, Functions, Evolution (Production, Product, Selling, Marketing, Societal marketing concepts), Marketing Environment, Market Segmentation (Bases: Geographic, Demographic, Psychographic, Behavioral), Target Market Selection, Positioning strategies, Consumer Buying Decision Process, Marketing Mix — 4Ps (Product: Product levels, Product Line, Product Mix, Product Life Cycle — PLC stages and strategies; Price: Pricing objectives and strategies — Skimming, Penetration, Cost-plus; Place: Distribution channels, Logistics; Promotion: Advertising, Sales Promotion, Personal Selling, Public Relations).

Human Resource Management

HRM: Concept, Objectives, Functions, and Strategic Role vs Personnel Management, Human Resource Planning (HRP process and forecasting techniques), Job Analysis (Job Description vs Job Specification), Recruitment (Internal vs External sources, advantages and limitations), Selection Process (Application screening, Selection tests, Interviews, Reference checks), Training and Development (On-the-job methods: Apprenticeship, Job Rotation, Mentoring; Off-the-job methods: Classroom lectures, Vestibule training, Case studies), Performance Appraisal (Traditional methods vs Modern methods — Management by Objectives — MBO, 360-Degree Feedback), and Employee Grievance Handling.

Direct Tax — Advanced

Assessment of Partnership Firms: Scheme of taxation under Section 184, Conditions for assessment as a firm, Calculation of Book Profits, Deductibility of remuneration and interest to working partners under Section 40(b) limits, Computation of Total Income and tax liability of partnership firms, Assessment of Hindu Undivided Family (HUF: Karta, Coparceners, Partition of HUF and tax consequences), Assessment of Companies (Minimum Alternate Tax — MAT u/s 115JB basics), Income Tax Assessment Procedures (Self-assessment, Scrutiny assessment, Best Judgment assessment, Reassessment), Appeals and Revisions (CIT(A), ITAT, High Court, Supreme Court), and Tax Planning vs Tax Avoidance vs Tax Evasion.

Research Methodology / Business Research

Meaning, Objectives, and Types of Business Research (Descriptive, Exploratory, Causal, Empirical), Research Process steps, Research Problem Formulation, Hypothesis Development and Testing, Research Design (Exploratory, Descriptive, Experimental designs), Data Collection Methods (Primary data: Observation, Survey, Interview, Questionnaire design rules; Secondary data: Internal and External sources), Sampling Techniques (Probability sampling: Simple Random, Stratified, Systematic, Cluster; Non-probability sampling: Convenience, Quota, Judgmental, Snowball), Data Processing (Editing, Coding, Classification, Tabulation), and Business Report Writing format.