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

Cost and Management Accounting

Marginal costing — contribution, P/V ratio, break-even point (BEP), margin of safety, key factor analysis, make-or-buy decisions, limiting factor problems. Absorption costing vs marginal costing — comparison, profit reconciliation. Standard costing and variance analysis — material variance (price, usage, mix, yield), labour variance (rate, efficiency, idle time). Budget and budgetary control — preparation of flexible and fixed budgets.

Marketing Management

Marketing — concept, functions, and evolution (production era to marketing era). Marketing mix — 4Ps (product, price, place, promotion) explained with examples. Market segmentation, targeting, and positioning. Consumer buying behaviour — stages and influencing factors. Advertising — types, objectives, and limitations. Sales promotion — tools and techniques. Product life cycle — stages with strategic implications.

Human Resource Management

HRM — meaning, objectives, functions, and evolution from Personnel Management. Human resource planning — forecasting methods. Recruitment — internal vs external sources. Selection process — stages. Training and development — methods (on-the-job, off-the-job). Performance appraisal — traditional and modern methods. Compensation management — components of salary.

Direct Tax — Advanced

Taxation of partnerships, HUFs, and companies. Dividend distribution tax basics. Assessment procedure — types of assessment (self-assessment, best judgment, ex-parte). Appeals — before CIT(A), ITAT. Tax planning vs tax avoidance vs tax evasion — this three-way distinction is regularly examined.

Research Methodology / Business Research

Research — meaning, types (descriptive, exploratory, causal). Research design. Data collection methods (primary and secondary). Questionnaire design principles. Sampling methods (random, stratified, systematic, convenience). Data analysis — basic statistical tools. Report writing format.