Business Communication
Dec 2024 Examination
Q1: Jyoti, a seasoned marketing executive, was tasked with presenting a new product
launch strategy to two very different audiences: the company’s senior management team
and a group of young, tech-savvy consumers. She knew that a one-size-fits-all approach
wouldn’t be effective. She needed to adapt her message and delivery to resonate with each
group. What factors must Jyoti keep in mind for controlling the style and tone for each
of her audience? (10 Marks)
Ans 1.
Introduction
Effective communication is crucial for any marketing strategy, especially when addressing
different target audiences. Jyoti, as an experienced marketing executive, must recognize that
the senior management team and young, tech-savvy consumers represent two distinct groups,
each with its own preferences, expectations, and communication styles. The senior
management team is likely focused on strategic insights, financial implications, and business
outcomes. On the other hand, the tech-savvy consumer group will be interested in innovation,
features, user experience, and trends. Therefore, Jyoti needs to adjust her presentation style,
language, and approach to cater to these divergent needs. Understanding the audience’s
background, preferences, and expectations will allow Jyoti to effectively tailor her message,
making it engaging, relevant, and impactful for both groups. This approach ensures that the
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Q2: (A) Anand Industries, a giant into Indian sweets and snacks, is primarily reliant on
emails and phone calls for their business. They now want to use more modern digital tools
for business communication and managing workflow. What are some of the digital tools
the company can use to enhance their business communication? (5 Marks)
Ans 2A.
Introduction
In today’s digital era, relying solely on emails and phone calls is insufficient for efficient
business communication. Anand Industries, a leader in the Indian sweets and snacks market,
needs to integrate modern digital tools to streamline communication, improve workflow, and
enhance collaboration. By leveraging innovative platforms and software, the company can
ensure smoother internal communication, better project management, and improved customer
(B) What ethical communication practices must Anand Industries keep in mind while
using digital communication tools?
Ans 2B.
Introduction
In the digital age, as Anand Industries adopts modern communication tools to enhance
workflow and connectivity, it is crucial to maintain ethical communication practices. Ethical
communication not only upholds the company’s values but also fosters trust, transparency, and
integrity in interactions with employees, customers, and stakeholders. In the context of using
digital platforms like project management software, instant messaging apps, and CRM systems,
e
Financial Accounting
Dec 2024 Examination
Q1. Given the following information of ABC Ltd. as of March 31st:
1. Revenue: Rs. 5,00,000
2. Cost of Goods Sold (COGS): Rs. 3,00,000
3. Operating Expenses: Rs. 80,000
4. Depreciation: Rs. 30,000
5. Tax Rate: 30%
Prepare the Income Statement and calculate the Net Profit after Tax. Additionally,
evaluate how the inclusion of non-cash items like depreciation affects the financial
position of the company, and discuss its significance in decision-making for stakeholders.
(10 Marks)
Ans 1.
Introduction
An Income Statement, also known as a Profit and Loss (P&L) Statement, is a key financial
document that summarizes a company’s revenues, expenses, and profits over a specific period.
It serves as a critical tool for stakeholders, such as investors and creditors, to assess the
company’s profitability and financial health. For ABC Ltd., the provided data will be used to
construct an Income Statement for the financial year ending March 31st. Additionally, we will
calculate the Net Profit after Tax to determine the company’s earnings performance.
A unique aspect of this analysis includes the impact of non-cash items, such as depreciation.
Although depreciation does not represent an actual cash outflow, it affects net income and
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Q2A. Compare and contrast the role of journal entries and ledger accounts in the
accounting process. How does the relationship between these two elements ensure
accurate financial reporting? Support your answer with examples. (5 Marks)
Ans 1.
Introduction
In financial accounting, journal entries and ledger accounts are fundamental components that
form the backbone of the accounting process. Journal entries record business transactions in a
chronological manner, while ledger accounts categorize and summarize these transactions
based on specific accounts (e.g., cash, sales). Together, they provide a clear and structured
method to track a company’s financial activities, ensuring accurate and complete financial
reporting. Let’s explore their roles, differences, and how they work together to maintain the int
Q2B. Analyze how changes in accounting policies, such as revenue recognition, can alter
the interpretation of a corporation’s financial performance and position. Discuss the
potential implications for investors and creditors using real-life corporate examples. (5
Marks)
Ans 2b.
Introduction
Accounting policies, like revenue recognition, play a critical role in presenting a company’s
financial performance and position. Changes in these policies can significantly affect how
income, expenses, and profits are reported, influencing stakeholders’ perception of a company’s
financial health. Revenue recognition determines when and how revenue is recorded, and any
changes can alter reported earnings. Investors, creditors, and other stakeholders rely on
Marketing Management
Dec 2024 Examination
Q1 Scenario: XYZ Corporation, a leading fashion retailer, traditionally caters to middleaged
consumers.
Due
to
demographic
shifts,
there
is
a
growing
interest
among
younger

consumers with different tastes and
purchasing
behaviors.
Task:
As a marketing manager, propose a revised marketing strategy for XYZ Corporation.
Address the demographic shift, and justify your recommendations using relevant
marketing theories and concepts.
Ans 1.
Introduction
XYZ Corporation is a prominent retailer in the fashion industry, traditionally focused on
serving middle-aged consumers. However, recent shifts in demographics indicate a growing
interest from younger consumers. These younger demographics, typically Gen Z and
Millennials, differ significantly in their preferences, shopping habits, and values. Unlike the
older generation, these consumers seek trendy, sustainable, and unique products and are highly
influenced by digital trends, social media, and online influencers.
To remain competitive and increase market share, XYZ Corporation must adapt its marketing
strategy to meet the needs of these younger consumers. This adaptation involves understanding
th
ly bridge the gap between its traditional and emerging consumer segments.
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Q2(A): A consumer electronics company wants to expand into the business market by
offering bulk sales to corporate clients. Explain two key differences between business
markets and consumer markets, with examples.
Ans 2A.
Introduction
A consumer electronics company looking to expand into the business market must understand
the fundamental differences between business markets (B2B) and consumer markets (B2C).
While consumer markets focus on individual buyers, business markets target organizations,
corporations, or businesses that purchase products in bulk for operational use or resale.
Understanding these differences is crucial for developing an effective marketing strategy
tailored to meet the specific needs and expectations of corporate clients, ensuring successful
Q2(B): The same electronics company is experiencing declining sales for its flagship
product and plans to initiate an internal idea generation process. Discuss the effectiveness
of using internal resources for new product ideas, highlighting potential challenges and
benefits.
Ans 2B.
Introduction
The consumer electronics company faces declining sales for its flagship product and aims to
rejuvenate its portfolio through an internal idea generation process. Internal idea generation
leverages the company’s existing talent, expertise, and industry knowledge to create innovative
product solutions. By utilizing in-house teams for brainstorming and development, the
company hopes to capitalize on its employees’ insights and reduce the time needed for product
id
Micro Economics & Macro Economics
Dec 2024 Examination
Q1: The COVID-19 pandemic of 2020 caused significant disruptions to international
business operations because numerous firms relied on suppliers from different nations,
notably China. Many companies used lean production methods and kept low inventories
in order to cut costs. However, this made them susceptible to supply chain interruptions.
For instance, worldwide supply lines for electronics, including parts for laptops and cell
phones, were impacted when lockdowns forced Chinese facilities to close. The fact that a
large portion of auto parts were made in China presented difficulties for auto makers as
well, resulting in major global production halts.
What impact would the COVID-19 worldwide lockdowns have on Europe’s supply curves
for consumer electronics and auto factories? Explain your observations about the
aforementioned scenario, emphasizing the supply side and the shift in the supply curve.
(Note: You can make assumptions as per the requirement of the case.) (10 Marks)
Ans 1.
Introduction
The COVID-19 pandemic in 2020 created unprecedented disruptions in global supply chains,
particularly impacting industries heavily reliant on international suppliers, such as consumer
electronics and the automotive sector. Europe, like many other regions, faced severe
consequences as a result of lockdowns, especially in China, which is a major supplier of critical
components. Lean production strategies, which emphasize minimal inventory to reduce costs,
became a double-edged sword, leading to significant vulnerabilities when supply chains were
interrupted. As a result, many European firms found themselves unable to source key parts,
halting production and affecting availability in the market. This supply shock led to shifts in s
Q2 (A): The London “black cab” taxis are amongst some of the most expensive in the
world. They compete to some extent with minicabs, which tend to be cheaper. However,
minicabs are not allowed to pick up customers off the street; they have to be booked in
advance, and their drivers do not have to memorize a London street map. Minicabs
operate in a more competitive market and require less of the drivers. Black cab (licensed)
cab drivers must pass a background check and medical test and pay fees over 200 pounds.
This may help to ensure that passengers are safe and drivers are accountable, but it also
means that they have a monopoly on picking up people on the streets. Elaborate on the
given market structure (Black cabs and Minicabs) and discuss the implications for
markets with high barriers to entry. (5 Marks)
Ans 2A.
Introduction
The London taxi market is an illustrative example of a market segmented by regulatory barriers,
specifically in the contrast between “black cabs” and “minicabs.” Black cabs, known for their
iconic appearance and premium rates, hold exclusive rights to pick up customers off the street,
a privilege secured through strict licensing requirements. Minicabs, though cheaper and less
regulated, cannot legally pick up street passengers without prior booking. This structure,
highlighting the impact of regulatory and economic barriers, provides insights into competitive
dynamics and consumer implications within markets with high entry barriers.
Concept and Application
The distinct market structure of London’s black cabs and minicabs arises from different
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Q2(B): The two main industries driving Zamland’s economy are manufacturing and
agriculture. The government aims to optimize production in both areas, given its limited
financial resources and workforce of ten thousand individuals. In order to improve
economic well-being, a balance between agricultural produce and manufactured items is
desired.
Based on resource allocation, the Zamland PPC (Production Possibility Curve) shows
different production combinations for manufactured items and agricultural goods.
The PPC for Zamland illustrates various production combinations for agricultural goods
and manufactured products based on resource allocation.
Production
Combinations
(Hypothetical Table)
Agricultural Goods
(Units)
Manufactured Products
(Units)
Point A
500
0
Point B
400
50
Point C
300
80
Point D
200
100
Point E
100
120
Point F
0
140
Explain the concept of Production Possibility Curve and the scarcity in Zamland that is
reflected in the production possibility curve in the given scenario. You are also required
to share your views on the implications of operating inside the production possibility
curve in Zamland and what does it suggest about resource utilization? (5 Marks)
Ans 2B.
Introduction
The Production Possibility Curve (PPC) is an economic tool that illustrates the trade-offs and
opportunity costs a country faces when allocating resources between different goods. In
Zamland, the PPC shows the production possibilities between two vital industries: agriculture
and manufacturing. With limited financial resources and a workforce of 10,000, Zamland must
strategically balance these sectors to optimize economic output. Understanding the PPC allows
Organizational Behavior
Dec 2024 Examination
Q1. Nisha, as a head of operations at a mid-sized manufacturing company, has a team
that is diverse in both experience and motivation levels. The company has recently
undergone a turnaround process, that has left some employees feeling insecure about
their future roles. Nisha observes that some of her team members are highly motivated
and consistently exceed their targets. A few others seem disengaged and often struggle to
meet their goals.
As an OB expert, Nisha is considering different motivational strategies to improve team
performance. She is aware that a one-size-fits-all approach may not work. Based on
motivation theories (Maslow’s Hierarchy of Needs, Herzberg’s Two-Factor Theory, and
Vroom’s Expectancy Theory), evaluate the possible reasons for the varying levels of
motivation in Nisha’s team. Recommend strategies Nisha could implement to boost
motivation across the team, considering both intrinsic and extrinsic motivators. (10
Marks)
Ans 1.
Introduction
In the modern business environment, motivation plays a crucial role in achieving organizational
success. For leaders like Nisha, managing a diverse team with varying levels of experience,
skills, and motivation can be challenging, especially after a significant organizational change.
Motivation is the driving force that encourages employees to meet their goals and contribute
effectively to the organization. However, due to the recent turnaround process, some team
members may feel insecure about their roles, which can impact their engagement levels. The
disparity in motivation levels within Nisha’s team suggests that a single approach may not
suffice. Utilizing well-established motivational theories such as Maslow’s Hierarchy of Needs,
Herzberg’s Two-Factor Theory, and Vroom’s Expectancy Theory, Nisha can develop a more
tailored strategy that addresses each team member’s unique needs and motivations. By
understanding these theories and applying them effectively, Nisha can foster a more motivated,
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Q2 (A) Vidya is a project leader at an IT company, and her team has individuals with
varying levels of experience and cultural backgrounds. Recently, she noticed a
disagreement and arguments between two team members, Richard and Pallavi. Richard
believes that Pallavi is not contributing enough to the team’s success, while Pallavi feels
that Richard undermines her ideas and doesn’t give her the opportunity to share her
thoughts.
As their leader, Vidya wants to understand the situation better and resolve the issue.
Based on the concept of human perception, explain how Vidya can use her understanding
of the key stages of perceptual processes to address the situation between Richard and
Pallavi. (5 Marks)
Ans 2A.
Introduction
Conflict in diverse teams is common, especially when individuals hold different perspectives
on contributions and recognition. As a project leader, Vidya faces a challenge in resolving a
conflict between two team members, Richard and Pallavi. Richard perceives Pallavi as less
contributive, while Pallavi feels undermined. Vidya can use her understanding of the perceptual
process to assess how each team member’s perception influences their actions and emotions,
ultimately guiding them toward a more collaborative relationship.
Concept and Application
Perception plays a critical role in interpersonal relationships, as individuals interpret i
Q2 (B) Brijesh, a senior manager at a retail company, is preparing his department for the
launch of a new product line. During a meeting, he notices a clear division in attitudes of
subordinates: some, like Ashish and Mohan, express strong support for the company’s
focus on sustainability, driven by their personal values of environmental responsibility.
Others, like Dinesh and Eshwar, are more skeptical, focusing on the potential financial
risks of this shift.
Analyze how the alignment (or misalignment) of personal values with workplace attitudes
can impact the department’s performance. (5 Marks)
Ans 2B.
Introduction
In any workplace, the alignment between employees’ personal values and organizational goals
significantly impacts morale, commitment, and performance. In Brijesh’s department, a divide
exists between those who value sustainability and those who prioritize financial stability.
Ashish and Mohan align with the company’s sustainability focus, while Dinesh and Eshwar
remain skeptical due to financial concerns. Understanding how these differences affect
workplace attitudes and performance can help Brijesh foster a balanced environment that
Quantitative Methods – I
Dec 2024 Examination
Q1. Explain the following concepts:
Difference between point estimate and interval estimate. (2 Marks)
Concept of confidence interval for any estimate (Mean / Proportion). (2 Marks)
And solve the following question
A sample of 30 students’ test scores is randomly selected from a large class. The sample
has a mean score of 85 points and a standard deviation of 6 points. Calculate the 99%
and 95% confidence intervals for the population mean. (6 Marks)
(10 Marks)
Ans 1.
Introduction
Estimation is a fundamental aspect of statistics used to draw inferences about population
parameters based on sample data. In any study or research where it is impractical to gather
information from every member of a population, estimation provides a practical alternative by
allowing us to make educated guesses about the population based on a sample. There are two
primary types of estimates: point estimates and interval estimates. A point estimate provides a
single value as an estimate of a population parameter, while an interval estimate provides a
range within which the parameter is expected to fall, offering a degree of confidence in the
estimate. The concept of confidence intervals, which is part of interval estimation, allows
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Q2 (A) The monthly rent paid by a group of 15,000 tenants in a city is found to be
normally distributed with a mean of ₹12,000 and a standard deviation of ₹1,500. Answer
the following questions:
a) What is the probability that a tenant selected at random pays more than ₹10,500 in
rent?
b) What is the probability that a tenant selected at random pays more than ₹14,700 in
rent?
(5 Marks)
Ans 2A.
Introduction
Probability distributions are essential in understanding data patterns, especially in large
datasets like monthly rents for tenants. In this case, rent data for 15,000 tenants follows a
normal distribution, with a mean of ₹12,000 and a standard deviation of ₹1,500. Understanding
how likely a particular rent is can provide insights into expected costs for tenants and property
managers. Here, we calculate the probabilities of rents being above certain values using
concepts from the normal distribution and Z-scores.
Concept and Application
A normal distribution, often called a bell curve, is a continuous probability distribution
Q2 (B) A pharmaceutical company claims that its new drug reduces the average recovery
time from the flu to less than 7 days. Historically, the average recovery time for the flu
without the drug is 7 days. To test this claim, the company conducted a study with 50
patients who took the new drug. The sample mean recovery time was 6.5 days with a
population standard deviation of 2 days. Can we accept the company’s claim at the 5%
level of significance? (5 Marks)
Ans 2B.
Introduction
In hypothesis testing, pharmaceutical companies often use statistical methods to validate claims
about new drugs. Here, a company claims that its new drug reduces the average recovery time
from the flu to less than 7 days, a significant improvement from the historical average of 7
days. To test this claim, a sample of 50 patients was studied, revealing an average recovery
time of 6.5 days. We will use a one-sample Z-test at a 5% significance level to determine if the

 

 

 

BBA SEM 1 ASSIGNMENT SAMPLE 

 

Business Communication
Dec 2024 Examination
PLEASE NOTE: This assignment is application based, you have to apply what you
have learnt in this subject into real life scenario. You will find most of the information
through internet search and the remaining from your common sense. None of the
answers appear directly in the textbook chapters but are based on the content in the
chapter
Q1. Prisha is conducting communication workshops for PG students. As a part of final
assessment students are expected to make group presentations for allotted subjects.
How can Prisha implement ‘Evaluation Wheel’ for sharing holistic feedback with the
students? (10 Marks)
Ans 1.
Introduction
Effective feedback is crucial for learning and skill development, particularly in
communication workshops where both content and delivery play significant roles. Holistic
feedback ensures that students understand their strengths, weaknesses, and areas for
improvement across various dimensions. Prisha, who is conducting communication
workshops for PG students, can utilize an “Evaluation Wheel” to provide structured and
comprehensive feedback. The Evaluation Wheel is a visual and analytical tool that enables
evaluators to assess performance across multiple criteria systematically. This approach allows
students to view their progress objectively and fosters self-awareness, critical thinking, and
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Q2(A). Swati texted her friend, “Running late, be there soon!” using emojis and
informal language. Later that day, she emailed her manager, “I apologize for the delay,
I anticipate arriving within the next 15 minutes.” She used formal language and a
professional tone. Considering this scenario, Illustrate the difference between General
and Business Communication (5 Marks)
Ans 2A.
Introduction
Communication is a fundamental aspect of human interaction, varying in style and tone
depending on the audience and context. General communication often involves informal
language, casual tone, and personal contexts, while business communication prioritizes
professionalism, clarity, and formality. Swati’s example highlights the distinction: her
informal text to a friend contrasts sharply with the formal email to her manager.
Q2 (B) Considering the scenario, do you think use of channel of communication could
be proved to a barrier in communication? How? (5 Marks)
Ans 2B.
Introduction
Channels of communication play a critical role in the effectiveness of message delivery. The
choice of channel can enhance or hinder communication depending on the context, audience,
and message. While Swati effectively used text for her friend and email for her manager, an
inappropriate choice of channel can act as a barrier, leading to misunderstandings or
Essentials of IT
Dec 2024 Examination
PLEASE NOTE: This assignment is application based, you have to apply what you have
learnt in this subject into real life scenario. You will find most of the information through
internet search and the remaining from your common sense. None of the answers appear
directly in the textbook chapters but are based on the content in the chapter
Q1. You are the sales manager at XYZ Retail, overseeing the performance of three major
product categories: Electronics, Clothing, and Groceries. You’ve compiled the sales data
for the past six months to help guide your team’s strategy for the next quarter. You must
analyze this data to identify trends and determine where to focus your efforts. Use the
provided dataset to visualize the information and answer the following questions.
Month Electronics Clothing Groceries
January 120 80 50
February 140 75 60
March 130 85 70
April 150 90 80
May 160 95 90
June 170 100 100
1. Create a line chart representing the monthly sales trends for all three product
categories from January to June. Ensure the chart clearly distinguishes between each
category. What insights can you draw from the line chart about the sales performance
over time? (2 marks)
2. Generate a bar chart comparing the sales of the three categories across months. Based
on the bar chart, which product category had the highest sales in June? (2 marks)
3. Create a pie chart to show the percentage contribution of each product category to
total sales in May. Which category contributed the largest share of sales in May, and
what was the approximate percentage? (2 marks)
4. What is the average monthly sales for Electronics, Clothing, and Groceries? Which
category has the highest average monthly sales? (2 marks)
5. Use the Sort function in Excel to arrange the table in descending order based on the
Electronics sales column, with the highest sales listed first. (2 marks)
(10 Marks)
Ans 1.
Introduction
Information Technology plays a crucial role in modern business operations by enabling datadriven
decision-making. For sales managers, analyzing and interpreting sales data using IT
tools such as Excel and visualization techniques is essential to identify trends, assess category
performance, and optimize strategies. In this assignment, sales data for Electronics, Clothing,
and Groceries at XYZ Retail is analyzed over six months to derive actionable insights. Using
line charts, bar charts, and pie charts, the trends and contributions of each product category are
explored, providing clarity on performance dynamics. Additionally, functions like sorting and
averaging reveal key metrics and aid in identifying focus areas for the upcoming quarter.
By leveraging IT-based analysis, businesses can make informed decisions, allocate resources
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Q2(A) You are considering taking out a loan to buy a new house. You have two options
for the loan and need to calculate the monthly payment for one and the duration of
payments for the other.
Loan Option 1:
– Loan Amount: Rs. 2,000,000
– Annual Interest Rate: 6%
– Loan Term: 20 years (240 months)
Loan Option 2:
– Loan Amount: Rs. 2,000,000
– Annual Interest Rate: 6%
– Monthly Payment: Rs. 15,000
1. Use the PMT() function to calculate the monthly payment for Loan Option 1. What is
the monthly payment for Loan Option 1? (2 marks)
2. Use the NPER() function to fully calculate the total payments needed to repay Loan
Option 2. How many months will it take to pay off Loan Option 2 with a monthly
payment of Rs. 15,000? (3 marks)
(5 Marks)
Ans 2A
Introduction
When considering loans for large investments such as purchasing a house, it is essential to
evaluate repayment terms and financial feasibility. Loan calculations involve key parameters
such as loan amount, interest rate, repayment term, and monthly payment. Using financial
formulas like PMT() for monthly payment and NPER() for the number of payments, borrowers
can make informed decisions. This analysis compares two loan options for a house purchase to
Q2(B) The annual performance report for the marketing team at XYZ Ltd. is shown
below. The table displays each team member’s name, target assigned to them, generated
revenue, and performance percentage. To identify which regions are underperforming,
you want to highlight cells using different conditional formatting styles in the table.
a. Highlight the percentage column in blue for any team member achieving above 120%
of their target (1 mark)
b. Display data bars for the actual revenue column to visually represent the revenue
generated by each team member (1 mark)
c. Highlight the team member named James Dawson in orange with bold black font (1
mark)
d. Use purple to show a team member with a target of less than Rs. 1,00,000 in revenue (2
marks)
Marketing Team – Annual Performance Report
Name Target (in Rs.) Actual Revenue
(in
Rs.)
Performance (%)
James Dawson 1,25,000 1,47,500 118.00%
Sofia Malik 1,50,000 1,65,000 110.00%
David Menon 90,000 1,05,000 116.67%
Emily Walker 85,000 1,20,000 141.18%
Noah Abraham 1,30,000 1,50,000 115.38%
Sarah Lee 70,000 60,000 85.71%
Jack Richardson 1,10,000 1,38,000 125.45%
Mary Ann 95,000 94,750 99.74%
Olivia George 1,40,000 1,48,000 105.71%
Peter Johnson 1,00,000 1,20,000 120.00%
(5 Marks)
Ans 2B
Introduction
Conditional formatting is a powerful tool in Excel that helps visually analyze data by applying
specific formatting styles based on defined criteria. It is widely used in business reports, such
as performance evaluations, to quickly identify trends, highlights, and underperformance. In
this case, we will apply conditional formatting to the annual performance report of the
marketing team at XYZ Ltd. to evaluate individual performance and identify underperforming

Financial Accounting
Dec 2024 Examination
PLEASE NOTE: This assignment is application based, you have to apply what you have
learnt in this subject into real life scenario. You will find most of the information through
internet search and the remaining from your common sense. None of the answers appear
directly in the textbook chapters but are based on the content in the chapter
Q1. ABC Traders began their business operations on July 1st, 2023. The following
transactions were recorded during the first month: [10 Marks]
1. July 1: Owner invested 50,000 in the business bank account.
2. July 3: Purchased office furniture for 8,000 on credit from XYZ Suppliers.
3. July 5: Paid rent for the month, 3,000, by check.
4. July 7: Purchased inventory worth 10,000, paying 60% in cash and the rest on credit.
5. July 10: Made sales of 12,000, of which 7,000 was received in cash and the rest on
credit.
6. July 15: Paid 5,000 to XYZ Suppliers for the credit purchase made on July 3rd.
7. July 20: Received 3,000 from debtors for the credit sale made on July 10th.
8. July 25: Paid salaries of 2,500 in cash.
9. July 28: Returned 500 worth of office furniture to XYZ Suppliers due to a defect.
10. July 31: Paid utility bills for the month amounting to 800 by cash.
Questions:
1. Prepare the journal entries for all the above transactions for the month of July.Post the
above journal entries to the relevant ledger accounts (Cash, Bank, Sales, Purchases,
Debtors, Creditors, Furniture, Rent, Salaries, etc.).After posting the entries to the ledger,
prepare a trial balance for ABC Traders as of July 31st, 2023. (10 Marks)
Ans 1.
Introduction
Financial accounting is an essential function in any business organization, serving as a
systematic process of recording, classifying, and summarizing financial transactions to provide
an accurate financial position. This practice ensures compliance with accounting standards and
transparency in financial reporting. The case of ABC Traders highlights the importance of
financial accounting in real-life scenarios, where accurate journal entries, ledger postings, and
trial balance preparation are critical for effective decision-making. The following document
provides a detailed analysis of the transactions recorded by ABC Traders during their first
month of operations in July 2023. It includes journal entries, ledger postings, and a trial balance
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Q2(A) ALPHA Ltd., a mid-sized manufacturing company, is preparing to expand its
operations internationally. As part of this expansion, the company needs to ensure its
financial statements are compliant with both domestic and international accounting
standards. ALPHA Ltd. has been following Indian GAAP but is now considering adopting
International Financial Reporting Standards (IFRS) and Indian Accounting Standards
(Ind AS) due to its international ambitions.
The management of ALPHA Ltd. is faced with several decisions:
1. Current Accounting Policies: The company follows traditional Indian GAAP which
may not align with the new standards they are considering. They need to understand the
implications of transitioning to Ind AS and IFRS.
2. Implementation Strategy: They are also looking for a structured approach to
implement Ind AS and integrate IFRS into their financial reporting system.
Question:
1. Identify and explain the meaning and objectives of accounting standards that ALPHA
Ltd. should consider in transitioning from Indian GAAP to Ind AS and IFRS. Discuss the
significance of setting accounting standards in the context of ALPHA Ltd.’s international
expansion. (5 Marks)
Ans 1.
Introduction
Accounting standards are critical frameworks designed to standardize financial reporting and
ensure consistency, transparency, and comparability of financial statements across organizations
and jurisdictions. For ALPHA Ltd., transitioning from Indian GAAP to Ind AS and IFRS
represents a strategic move to align its financial reporting with global practices, ensuring
compliance and fostering trust among international stakeholders. This alignment is essential for
Q2(B) Refring to the above case:
How would adopting Ind AS and IFRS benefit the company? Outline the key steps in the
roadmap for implementing Ind AS in India and how ALPHA Ltd. can align its financial
reporting with these standards. (5 Marks)
Ans 2B.
Introduction
Adopting Ind AS and IFRS offers numerous benefits for companies like ALPHA Ltd.,
particularly as they expand internationally. These standards enhance financial transparency,
global comparability, and stakeholder confidence. Transitioning to these frameworks ensures
compliance with international expectations, fostering stronger relationships with global
investors and partners. This document explores the advantages of adopting these standards and
Micro Economics
Dec 2024 Examination
PLEASE NOTE: This assignment is application based, you have to apply what you
have learnt in this subject into real life scenario. You will find most of the information
through internet search and the remaining from your common sense. None of the
answers appear directly in the textbook chapters but are based on the content in the
chapter
Q1. Imagine you are part of a research team analysing the necessity of government
intervention in various economic systems. You have been asked to evaluate three
different economies and analyse how the level of government intervention affects
economic efficiency and overall welfare in each system, highlighting the various
potential benefits and drawbacks of government involvement? (10 Marks)
Ans 1.
Introduction
Government intervention in economic systems is a subject of ongoing debate among
policymakers, economists, and citizens. Economic systems vary widely, from highly
centralized command economies to minimally regulated free-market systems. Each system
requires varying levels of government involvement to address challenges such as resource
allocation, income distribution, and market failures. While proponents of government
intervention argue that it promotes social welfare and economic stability, critics contend that
excessive involvement can hinder efficiency and stifle innovation. This essay examines the
role of government intervention in three distinct economic systems: a command economy, a
mixed economy, and a free-market economy. By analyzing the impact of intervention on
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Q2(A) The country of Ecotopia has recently implemented policies aimed at promoting
environmentally friendly technologies. In particular, the government has introduced a
subsidy program for electric vehicles (EVs), providing significant tax breaks and
rebates for consumers who purchase these cars. Identify and explain your observation
as how Government policies (Subsidies and Tax Rebates), Technological advancement
and Increased gasoline prices can shift the demand curve. Specify clearly if the shift will
be rightward or a leftward shift. (5 Marks)
Ans 2A.
Introduction
Government policies, technological advancements, and market conditions significantly
influence consumer behavior and demand patterns. In the case of Ecotopia, the government’s
subsidy program for electric vehicles (EVs), combined with advancements in EV technology
and rising gasoline prices, has created an environment conducive to increased EV adoption.
These factors directly impact the demand curve for EVs, causing observable shifts that reflect
changing consumer preferences and market dynamics. This analysis explores how each factor
Q2(B) Imagine you are observing different scenarios in daily life where the satisfaction
or enjoyment from consuming more of the same product gradually decreases. Identify
at least three such examples that illustrate the law of diminishing marginal utility.
Additionally, consider whether there might be any cases where this principle does not
apply. Reflect on these exceptions, providing examples to support your view. (5 Marks)
Ans 2B.
Introduction
The law of diminishing marginal utility is a fundamental economic principle that states the
additional satisfaction or utility gained from consuming successive units of a product
decreases as consumption increases. This concept is observable in everyday life and
influences consumer behavior, pricing strategies, and resource allocation. While this principle
generally holds true, there are exceptions where marginal utility does not diminish as
expected. This discussion explores three examples of diminishing marginal utility and
Organization Behaviour & HRM
Dec 2024 Examination
PLEASE NOTE: This assignment is application based, you have to apply what you have
learnt in this subject into real life scenario. You will find most of the information through
internet search and the remaining from your common sense. None of the answers appear
directly in the textbook chapters but are based on the content in the chapter
Q1. Eduyou Corp. is a rapidly growing education technology company that recently
transitioned to a fully remote work model.
Initially, the shift to remote work was viewed as a positive step toward increased flexibility
and contemporary work practices. However, after several months, the management team
has begun to observe several emerging challenges, such as, decrease in employee
engagement and motivation, collaboration between departments has become challenging,
and some team members are struggling to maintain work-life balance. The senior
managers are starting to see that the remote work setup might be affecting the way the
team works together in ways they didn’t expect.
What are the key implications for managers in applying OB concepts to enhance
organizational effectiveness and what specific measures can they take to address the
challenges associated with a remote work model at Eduyou Corp.? (10 Marks)
Ans 1.
Introduction
The transition to a fully remote work model has revolutionized workplace dynamics, offering
flexibility and autonomy to employees. However, it has also introduced new challenges for
managers, particularly in maintaining employee engagement, fostering collaboration, and
ensuring a healthy work-life balance. These issues can significantly affect organizational
effectiveness if not addressed. Eduyou Corp., a rapidly growing education technology company,
finds itself grappling with these challenges as its remote work model evolves. To overcome
these hurdles, managers must apply Organizational Behavior (OB) concepts effectively,
focusing on motivation, communication, team dynamics, and work-life integration. By doing so,
they can address the emerging problems and ensure the company’s sustained growth and
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Q2 (A) You are the event coordinator at Stellari Events, managing a team responsible for
organizing a high-profile corporate gala. The team consists of three key members: Lilly
from the Logistics department, Avi from the Marketing team, and Anne from the Client
Relations group. Recently, you have noticed several issues affecting the team’s
performance, including frequent miscommunications between Lilly and Avi, lack of
coordination on event logistics, and overall frustration among the team members.
Question:
Identify and describe three specific barriers to effective team performance that could be
affecting Lilly, Avi, and Anne. (5 Marks)
Ans 2A.
Introduction
Effective team performance is crucial for the success of any high-profile event, such as the
corporate gala being organized by Stellari Events. However, the current issues of
miscommunication, lack of coordination, and frustration among team members threaten the
event’s success. These challenges indicate the presence of specific barriers to team performance.
Identifying and addressing these barriers is essential to restoring harmony and productivity
within the team, ensuring seamless execution of the event.
Concept and Application
Barriers to Effective Team Performance
1. Communication Barriers
Miscommunication between Lilly from Logistics and Avi from Marketing is a significant issue.
Q2 (B) How would you address each barrier to improve collaboration and productivity
within the event planning team at Stellari Events? (5 Marks)
Ans 2B.
Introduction
Improving collaboration and productivity within Stellari Events’ planning team requires targeted
strategies to address the identified barriers of communication, role clarity, and interpersonal
conflicts. By focusing on these challenges, the team can work harmoniously and achieve success
in organizing the high-profile corporate gala. Implementing practical solutions ensures not only
the resolution of current issues but also strengthens the team’s ability to collaborate effectively
Principles of Management
Dec 2024 Examination
PLEASE NOTE: This assignment is application based, you have to apply what you
have learnt in this subject into real life scenario. You will find most of the information
through internet search and the remaining from your common sense. None of the
answers appear directly in the textbook chapters but are based on the content in the
chapter
Q1. MediSyringe Pvt. Ltd., a startup in the healthcare sector, manufactures highquality
injection syringes. Founded by Mr. Rajesh Sharma, the company has many
experienced senior executives overseeing various functions like production, quality,
marketing, and finance. Despite its early success, MediSyringe faces challenges due to a
lack of effective delegation.
Key decisions and tasks are concentrated at the top, with Mr. Sharma often taking on
responsibilities himself or assigning them directly to senior managers. This has led to
delays, lowered employee morale, and frustration, as team members feel they lack the
authority to make decisions or take initiative. Recently, a crucial project was delayed
due to Mr. Sharma’s involvement in minor tasks, resulting
in a lost opportunity with a major client. This is one incident that highlights the need
for Mr. Sharma to delegate more effectively, empowering his team, fostering
innovation, and enhancing productivity. However, barriers such as reluctance to trust
the team and fear of losing control must be addressed to improve organizational
efficiency.
In the situation, evaluate the importance of delegation in management and how it can
be effectively applied in the injection syringe manufacturing startup by Mr. Sharma,
with a top- heavy team and low levels of delegation. Identify potential barriers to
delegation in this scenario and suggest appropriate strategies to overcome them. (10
Marks)
Ans 1.
Introduction
Delegation is a fundamental management principle that ensures efficient task distribution and
resource utilization within an organization. It involves assigning responsibility and authority
to subordinates to perform specific activities while the manager retains accountability. For
startups like MediSyringe Pvt. Ltd., operating in the competitive healthcare sector, effective
delegation is critical for fostering growth, innovation, and team morale. Despite its early
success, MediSyringe is hampered by a lack of effective delegation, with decision-making
heavily concentrated at the top. This centralized approach leads to delays, missed
opportunities, and low employee engagement, as demonstrated by the loss of a major client
due to Mr. Rajesh Sharma’s involvement in minor tasks. Addressing these challenges
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Q2(A) Flipkart, India’s leading e-commerce marketplace, is preparing for its flagship
event, The Big Billion Days (TBBD) 2024, by significantly expanding its supply chain
capabilities. With the launch of 11 new fulfillment centers (FCs) across nine cities,
Flipkart’s total FC count has increased to 83, aimed at enhancing operational efficiency
and speeding up deliveries. This expansion is set to create over 1 lakh new jobs,
reflecting Flipkart’s commitment to socio- economic development.
However, such rapid expansion also presents challenges. The strategic decision to open
new FCs involves a complex planning process that requires careful consideration of
several factors, such as location selection, investment in technology, and workforce
management. The decision-making process must balance the anticipated surge in
demand during TBBD 2024 with the potential risks of overcapacity, increased
operational costs, and supply chain disruptions.
Despite leveraging innovative technologies, including automated warehouses and datadriven
decision-making, Flipkart faces limitations in its planning. Factors like unpredictable
consumer demand, high costs of technology adoption, and potential delays in
implementation can affect the effectiveness of its strategy. As Flipkart navigates these
challenges, it needs to make informed decisions to maintain high product availability
and ensure a superior shopping experience during the festive season.
Source Reference: Question 2(A) and 2(B) situation based on article in Logistics
Outlook, 4 Sept 2024 titled “Flipkart expands fulfillment centers ahead of BigBillion
Days 2024” While this looks like a great plan for Flipkart, identify and apply any three
limitations of the planning process to Flipkart’s growth plan for The Big Billion Days
(TBBD) 2024? (5 Marks)
Ans 2A.
Introduction
Planning is a vital function in management, providing a framework for achieving
organizational objectives. However, the planning process is not without its limitations.
Flipkart’s ambitious growth plan for The Big Billion Days (TBBD) 2024, including the
launch of 11 new fulfillment centers (FCs), is a strategic move to enhance supply chain
efficiency and meet heightened consumer demand. Despite leveraging technology and datadriven
insights, Flipkart’s planning process is challenged by unpredictability, high costs, and
Q2(B) Referring to the scenario of Flipkart shown in Question 2(A), retrospectively
create and describe the steps involved in the decision-making process that would have
led to this strategic decision by Flipkart to launch 11 new fulfillment centers across nine
cities in preparation for The Big Billion Days (TBBD) 2024 (5 Marks)
Ans 2B.
Introduction
Effective decision-making is integral to strategic planning, particularly in a dynamic and
competitive environment like e-commerce. Flipkart’s decision to launch 11 new fulfillment
centers (FCs) across nine cities for The Big Billion Days (TBBD) 2024 showcases a
calculated approach to enhancing operational capacity and meeting festive season demand.
This decision reflects a structured process that involves problem identification, evaluation of
alternatives, and implementation strategies. Analyzing these steps provides insight into how