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MS 4 JUNE 2015

MANAGEMENT PROGRAMME Term-End Examination June, 2015 MS-4 : ACCOUNTING AND FINANCE FOR MANAGERS . 1. (a) What do you understand by Accounting Standards ? How do they differ from Accounting Concepts ? Why should the accounting practices be standardised ? Explain. (b) Explain the 'Money Measurement Concept' and the 'Accrual Concept'. What are the limitations of the former concept ? Explain.

 2. (a) What are intangible assets of a firm ? Why are they shown in the Balance Sheet ? What is meant by amortisation of such assets ? Give reasons for the same.

 (b) What do you understand by Appropriation of profits of a company ? How are the profits appropriated ? What will be the effect on appropriation of profit of a company if : MS-4 1 P.T.O. the company has issued debt instead of equity shares to finance its activities, and the accountant has treated a revenue expenditure as capital expenditure. 3. What do you understand by cost of capital ? What is its significance in financial decision making ? Explain how is the weighted average cost of capital computed ? 4. Distinguish between : (a) Contingent liabilities and accrued liabilities. (b) Funds from Operations and Net Profit (c) Straight line Method and Written down Value Method of charging depreciation (d) Direct Material Price Variance and Direct Material usage Variance 5. (a) "Other things remaining the same, firm with relatively stable sales are able to incur relatively high debt ratio". Do you agree with this statement ? Give reasons for your answer. (b) Explain fixed budget, flexible budget and rolling budget. Point out the differences between them and explain their utility for a firm.

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MS 2 JUNE 2015

MANAGEMENT PROGRAMME Term-End Examination June, 2015 MS-2 : MANAGEMENT OF HUMAN RESOURCES  1. What are the Primary Responsibilities of a Human Resource Manager in an organisational set-up ? Briefly explain with suitable examples.

 2. What are the Techniques of collecting information for Job Analysis ? Differentiate between Job Description and Job Specification. Describe the Technique of writing Job Description. Explain with relevant example.

3. What are usual problems and errors faced in Performance Appraisal Process ? Briefly discuss the ways to make Performance Appraisal Process more effective. Explain with examples.

 4. What are the objectives of Reward Systems in a formal organisational set-up? Briefly discuss different forms in which organisations reward their employees. MS-2 1 P.T.O. 5. Write short notes on any three of the following : (a) Determinants of compensation (b) Purpose and objectives of Disciplinary Action

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MS 1 JUNE 2015

MANAGEMENT PROGRAMME Term-End Examination 3 June, 2015 MS-1 : MANAGEMENT FUNCTIONS AND BEHAVIOUR   A 1. Define and describe 'Planning as a management process. Discuss components that would make a plan effective and successful in achieving its objectives. Explain with relevant examples.

 2. Briefly explain the concepts and importance of Mission, Objectives, Goals, and Strategy with relevant examples. Critically analyse the role and impact of their inter-relationships in the management and success of an organisation.

 3. What are the basic reasons driving change in an organisation ? Briefly describe the strategies which may be adopted for handling change effectively. Explain with suitable example. MS-1 1 P.T.O. 4. Define 'Controlling' and discuss the Control Process. Describe, with examples, the pre - requisites of an effective control system and the methods of exercising controls in a structured setup. 5. Write short notes on any three of the following : (a) Types of Power (b) Barriers to effective Communication. (c) MBO (d) Group Formation (e) Approaches to Coordination

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