bcoc 134 solved assignment 2022 23

BCOC-134: Business Mathematics and Statistics

Ignou solved assignment solution for 2022-23, if you are looking for bcoc-134 ignou solved assignment solution for the subject business mathematics and statistics, you have come to the right place. bcoc-134 solution on this page applies to 2022-23 session students studying in bcomg courses of ignou., looking to download all solved assignment pdfs for your course together, bcoc-134 solved assignment solution by gyaniversity.

Assignment Code: BCOC-134/TMA/2022-23

Course Code: BCOC-134

Assignment Name: Business Mathematics and Statistics

Year: 2022-2023

Verification Status: Verified by Professor

Section – A

Q. 1 Differentiate between Descriptive and Inferential statistics. (10)

Ans ) Difference between Descriptive and Inferential statistics as follows:

Q. 2 Explain functions and importance of Statistics. (10)

Ans ) The Important Functions of Statistics are:

 To Present Facts in a Proper Form: Statisticians make exact generalisations. In India, cotton yields 180 kg per hectare. This is more accurate and persuasive than saying India's cotton yield is poor.

To Simplify Unwieldy and Complex Data: Statistics simplify difficult facts. Data is often incomprehensible. Classifying facts by common traits is necessary to understand them. Take 1,000 industrial workers' weekly pay.

To Provide Techniques for Making Comparison: Statistics helps compare occurrences over time or location. Estimating national income is not a hobby. It's done to compare income over time to see if people's standard of life is rising. In 2005, India's per-capita income rose 10%. This data will illuminate the 2006 Indian standard of living.

To Study Relationship between Different Phenomena: Correlation and regression are used to study variables. Decision-making requires such interactions. For instance, product demand may affect price. Prices usually decrease product demand.

To Forecast Future Values: Some statistical methods predict variable values. A marketing manager can forecast next year's product demand based on 10 years of sales data.

To Measure Uncertainty: Probability theory estimates the likelihood of uncertain events. Probabilities aid decision-making. If you want to estimate your B. Com exam chances, look at the last 10 years' pass rates.

To Test a Hypothesis: Statistical approaches help generate new theories and test hypotheses. A business wants to know if its malaria medicine works. Chi-square Test could help.

To Draw Valid Inferences: Using sample data, statistical approaches can also infer universe (population) features.

To Formulate Policies in Different Fields: Statistics help create social, economic, and corporate policies. For family planning, the government uses essential statistics data. The government gives employees dearness allowance based on consumer price indices.

Importance of Statistics

Ancient statistics was employed only for statecraft. State administrative data included population, births, and deaths. Recently, statistics have expanded to include social and economic aspects. Over time, statistical methods expanded. It currently encompasses almost all sciences—social, physical, and natural. Statistics is used in agriculture, business, sociology, economics, biometry, and more. Thus, statistics is used in most human activities nowadays.

Statistics and State: The State used to keep order. For military and budgetary policymaking, it collected personnel, crime, income, and wealth data. The Welfare State has expanded the state's involvement. Thus, governments worldwide use price, output, consumption, income, and expenditure data to formulate economic and other policies. Planned economic development is used by developing nations like India to improve living conditions. The government must use accurate statistical data to make choices. To create its five-year plans, the government must know the availability of raw materials, capital goods, financial resources, and population distribution by age, sex, income, etc.

Statistics in Economics: Statistical analysis helps solve production, consumption, distribution, and other economic issues. Consumption data may show how different groups of society consume different goods. Economic policies require pricing, wage, consumption, savings, and investment data. Income inequality policies can benefit from national income and wealth data. Engel's Law of Consumption, Income Distribution Law, and others were developed using statistics in economics. Economic planning requires index numbers, time series analysis, regression analysis, etc. Workers receive DA or bonuses based on the consumer price index. Time series analysis can forecast demand. Statistics are increasingly utilised to test economic assumptions.

Statistics in Business and Management: Modern businesses are becoming more complex and demanding as they grow and compete. Professional management has emerged from huge companies' ownership-management separation. Managerial decision-making relies on timely access to statistical data. Thus, statistical data is increasingly employed in business and industry for sales, purchasing, production, marketing, finance, etc. Market and production research, investment policies, product quality control, economic forecasting, auditing, and many more sectors use statistical approaches. Managers must make uncertain decisions in all situations. Statistics can handle such scenarios. Thus, Wallis and Roberts state that “statistics may be seen as a corpus of strategies for making good decisions in the face of uncertainty.”

Q. 3 Discuss various preliminary adjustments that are necessary to do before analysing a time series data. (10)

Ans ) Preliminary Adjustments before Analysing a Time Series Data:

Calendar Variations : The fact that the number of days in each month of the calendar varies slightly from month to month is a fact that is generally known and accepted. Because there are fewer days in February than there are in other months, for instance, the total quantity of goods that are produced during that month may be lower than the quantity that is produced during other months. When we take into account the holidays, we see an even greater degree of variation. As a consequence of this, it is necessary to make adjustments in order to take into account the myriad of calendar differences.

Price Changes : After taking into account the relevant price indices, it is necessary to perform the conversion from monetary values to real values. These real values can then be compared to the monetary values. This is necessary because fluctuations in the general price level are a natural occurrence that cannot be avoided and are therefore unavoidable.

Population changes : There is no question that the rate of population growth is getting faster and faster. As a direct result of this, the data need to be revised in order to take into account the shifts that have taken place in the population. In situations like these, it is possible to calculate per capita values if it is determined that doing so is necessary (dividing original figures by the total population).

Q. 4 Explain with example the properties of matrix multiplication. (10)

Ans ) Associativity : Matrix multiplication is associative. For three matrices A, B and C of order m x n,n x p and p x q respectively,

(AB) C=A (BC)

Distributive over Addition: Matrix Multiplication is distributive over.

Matrix addition: For three matrices A, B and C of order m x n,n x p

and p x q respectively,

A (B+C) = AB+ AC

Identity : For any matrix A of order m x n, there is an identity matrix In

of order n x n and an identity matrix Im of order m x m such that Im A =

Q. 5 Why do we prefer standard deviation to quartile deviation as a measure of dispersion? (10)

Ans ) Dispersion, also known as variability, is a measure of how spread out a set of data is. Standard deviation and quartile deviation are two measures of dispersion that are commonly used in statistical analysis. While both measures provide information about the spread of the data, standard deviation is often preferred over quartile deviation for several reasons.

Firstly, standard deviation is a more precise measure of dispersion than quartile deviation. Standard deviation considers all the data points and their deviations from the mean, whereas quartile deviation only looks at the range of the middle 50% of the data. This means that standard deviation gives a more accurate and detailed measure of the spread of the entire dataset, whereas quartile deviation only considers a portion of the data.

Furthermore, standard deviation is a widely used measure of dispersion, and as such, it is easier to compare and interpret results when standard deviation is used. It is a very common measure of dispersion and is widely used in statistics, probability theory, and other areas of research. This widespread use means that researchers and analysts are more familiar with the interpretation and properties of standard deviation, making it easier to communicate and compare results across studies.

Additionally, standard deviation is mathematically convenient. It has some mathematical properties that make it convenient to use in statistical analysis. For example, it has a simple formula that can be easily calculated, and it can be used in many statistical tests and models. This mathematical convenience makes standard deviation a more versatile and useful measure of dispersion in a wide range of statistical analyses.

Moreover, standard deviation allows for parametric analysis, which is particularly useful in hypothesis testing. Parametric analysis relies on the assumption that the data comes from a normal distribution. Standard deviation is useful in this context because it has the same mathematical properties as the normal distribution. In contrast, quartile deviation is not as useful in this context because it does not have the same mathematical properties as standard deviation.

However, there are situations where quartile deviation may be preferred over standard deviation. For example, if the data is skewed or has extreme outliers, quartile deviation may provide a more robust measure of dispersion. Additionally, quartile deviation may be more appropriate for data that is not normally distributed or has a non-parametric distribution. Quartile deviation may also be preferred if the researcher is interested in the central tendency of the data and not necessarily in the full spread of the data.

In conclusion, while both standard deviation and quartile deviation are measures of dispersion, standard deviation is often preferred over quartile deviation for several reasons. Standard deviation is a more precise measure of dispersion, it is widely used, mathematically convenient, and allows for parametric analysis. However, in some situations, quartile deviation may be more appropriate, such as when the data is skewed or has extreme outliers, or when the researcher is interested in the central tendency of the data. Ultimately, the choice of measure of dispersion will depend on the research question, the type of data, and the statistical analysis being performed.

Section – B

Q. 6 What are the rules of differentiation? Explain it with examples. (6)

Ans ) Different rules of differentiation with examples.

Constant Function Rule : The derivative of a constant function is always zero. That is, if f(x) = c (where c is a constant), then f'(x) = 0.

If f(x) = 5, then f'(x) = 0.

Power Function Rule: The derivative of a power function is equal to the product of the power and the function raised to the power minus one. That is, if f(x) = xn, then f'(x) = n * x(n-1)

If f(x) = x3, then f'(x) = 3x2.

The Linear Function Rule : The derivative of a linear function is equal to its slope. That is, if f(x) = mx + b, then f'(x) = m.

If f(x) = 2x + 3, then f'(x) = 2.

Rule of Sums and Differences : The derivative of a sum or difference of two or more functions is equal to the sum or difference of their derivatives. That is, if f(x) = g(x) ± h(x), then f'(x) = g'(x) ± h'(x).

If f(x) = x2 + 3x - 1, then f'(x) = 2x + 3.

The Product Rule: The derivative of a product of two functions is equal to the first function times the derivative of the second function plus the second function times the derivative of the first function. That is, if f(x) = g(x) * h(x), then f'(x) = g'(x) * h(x) + g(x) * h'(x).

If f(x) = x2 * sin(x), then f'(x) = 2x * sin(x) + x2 * cos(x).

The Quotient Rule : The derivative of a quotient of two functions is equal to the denominator times the derivative of the numerator minus the numerator times the derivative of the denominator, all divided by the square of the denominator. That is, if f(x) = g(x) / h(x), then f'(x) = (h(x) * g'(x) - g(x) * h'(x)) / h(x)2.

If f(x) = (x2 + 1) / x, then f'(x) = (2x * x - (x2 + 1) * 1) / x^2 = (x2 - 1) / x2.

The Chain Rule : The derivative of a composition of two functions is equal to the derivative of the outer function evaluated at the inner function, multiplied by the derivative of the inner function. That is, if f(x) = g(h(x)), then f'(x) = g'(h(x)) * h'(x).

If f(x) = sin(x2), then f'(x) = cos(x2) * 2x.

Q. 7 At what rate percent compound interest per annum with Rs. 640 amount to 774.40 in 2 years? (6)

Q. 8 Solve the following equations by using Cramer’s Rule. (6)

Ans) Cramer's Rule is a method for solving a system of linear equations using determinants. To use Cramer's Rule, we need to write the system of equations in the form of:

ax + by = c

dx + ey = f

In this case, we have one equation:

x - 2y = 11

We can rewrite this equation as:

x + (-2y) = 11

So, a = 1, b = -2, and c = 11.

To use Cramer's Rule, we need to find the determinants of the coefficient matrix and the augmented matrix. The coefficient matrix is:

So, both Dx and Dy are equal to 0. This means that the system of equations has either no solution or an infinite number of solutions. In this case, the system of equations is inconsistent and has no solution.

Therefore, the solution using Cramer's Rule is that there is no solution to the given equation.

where Dx is the determinant of the matrix formed by replacing the first column of the coefficient matrix with the augmented column, Dy is the determinant of the matrix formed by replacing the second column of the coefficient matrix with the augmented column, and D is the determinant of the coefficient matrix.

Q. 9 State the characteristics of good measure of variation. (6)

Ans ) A good measure of variation should have the following characteristics:

Simplicity : A good measure of variation should be easy to understand and calculate.

Sensitive : It should be able to detect even small differences in the data.

Applicability : The measure should be applicable to different types of data.

Stability : The measure should not change significantly with the addition or removal of outliers or extreme values.

Relative Independence : The measure should be independent of the unit of measurement used for the data.

Adequacy : The measure should be appropriate for the type of data being analyzed and the purpose of the analysis.

Compatibility : It should be compatible with other measures of central tendency and variability used in the analysis.

Reliability : The measure should produce consistent results when applied to the same data set multiple times.

Robustness : The measure should not be overly affected by extreme values or outliers.

Interpretability : The measure should be easily interpretable and understandable to the intended audience.

Q.10 What do you mean by method of factorization and method of substitution? (6)

Ans ) In mathematics, the method of factorization and method of substitution are two common techniques used to solve equations. The method of factorization involves finding the factors of an equation and then using these factors to simplify the equation into more manageable parts. This method is particularly useful for solving quadratic equations, where the equation is of the form ax^2 + bx + c = 0. To solve such an equation using the method of factorization, we need to factorize the left-hand side of the equation and then set each factor equal to zero. This gives us the values of x that make each factor equal to zero, which are the solutions to the equation.

For example, consider the quadratic equation x2 + 5x + 6 = 0. We can factorize this equation into (x + 3)(x + 2) = 0. Setting each factor equal to zero gives us x = -3 and x = -2 as the solutions to the equation.

The method of substitution involves replacing one or more variables in an equation with other variables or expressions, in order to simplify the equation and make it easier to solve. This method is often used in algebraic equations that involve multiple variables, where we can use one of the variables to eliminate another variable.

For example, consider the system of equations:

2x + 3y = 7

4x - 5y = -1

To solve this system using the method of substitution, we can solve one of the equations for one of the variables in terms of the other variable, and then substitute this expression into the other equation. Let's solve the first equation for y in terms of x:

3y = 7 - 2x

y = (7 - 2x)/3

Now we can substitute this expression for y into the second equation:

4x - 5[(7 - 2x)/3] = -1

We can then simplify and solve for x:

4x - (35/3) + (10x/3) = -1

14x/3 = (32/3)

x = 32/14 = 16/7

Finally, we can substitute this value of x back into one of the equations to solve for y:

2(16/7) + 3y = 7

3y = 7 - (32/7)

Therefore, the solutions to the system of equations are x = 16/7 and y = 3/7

Section – C

Q.11 Write short notes on the following: (5×2)

(a) Regression

Ans ) Regression is a mathematical technique used to analyze the relationship between one or more independent variables and a dependent variable. It involves modeling the relationship between the variables using a mathematical function, which can then be used to predict the value of the dependent variable for any given value of the independent variable(s). The most common type of regression is linear regression, which involves fitting a straight line to the data points. The equation of the line represents the relationship between the independent variable and the dependent variable and can be used to make predictions about the dependent variable for any given value of the independent variable.

Nonlinear regression is another type of regression that is used when the relationship between the variables is not linear. In this case, a more complex mathematical function is used to model the relationship, which can take various forms such as quadratic, exponential, or logarithmic.

Regression analysis involves several steps, including data collection, model specification, parameter estimation, and model validation. Data collection involves gathering the necessary data for the analysis, while model specification involves selecting the appropriate type of regression model and specifying the functional form of the model. Parameter estimation involves estimating the parameters of the model using statistical methods, while model validation involves assessing the goodness of fit of the model and the statistical significance of the estimated parameters.

Regression analysis has numerous applications in many fields of study, including statistics, economics, finance, engineering, social sciences, and healthcare. It is a powerful tool for understanding the relationship between variables and making predictions about the behaviour of a system. It can also be used to identify important factors that influence the dependent variable and to test hypotheses about the relationship between the variables.

(b) Time series

Ans ) Time series is a mathematical method used for analysing and forecasting data that is collected over time. It is a sequence of data points that are collected at regular intervals of time, such as hourly, daily, weekly, or monthly. Time series analysis is used in various fields, including economics, finance, engineering, and social sciences.  The purpose of time series analysis is to identify patterns and trends in the data and to make predictions about future values of the variable. It involves several key steps, including data collection, modeling, and forecasting.

Data collection involves gathering the necessary data for the analysis, while modeling involves selecting the appropriate mathematical model to represent the time series data. There are several types of models used for time series analysis, including autoregressive (AR), moving average (MA), and autoregressive integrated moving average (ARIMA).

Forecasting involves using the time series model to make predictions about future values of the variable. This can be done by extrapolating the pattern in the data, or by using advanced forecasting techniques such as exponential smoothing, trend analysis, or seasonal decomposition.  Time series analysis is used in various applications, such as in the analysis of financial data, weather patterns, and stock prices. It is also used in the analysis of economic trends and consumer behaviour.

Q.12 Differentiate between the following:

(a) Positive correlation and negative correlation

Ans ) The differences between positive and negative correlation:

(b) Geometric mean and harmonic mean

Ans ) The differences between geometric mean and harmonic mean:

100% Verified solved assignments from ₹ 40  written in our own words so that you get the best marks!

Don't have time to write your assignment neatly? Get it written by experts and get free home delivery

Get Guidebooks and Help books to pass your exams easily. Get home delivery or download instantly!

Download IGNOU's official study material combined into a single PDF file absolutely free!

Download latest Assignment Question Papers for free in PDF format at the click of a button!

Download Previous year Question Papers for reference and Exam Preparation for free!

Download Premium PDF

Assignment Question Papers

Which Year / Session to Write?

Get Handwritten Assignments

IGNOU BCOC 134 Solved Assignment 2022-23

Want to download IGNOU BCOMG Business Mathematics and Statistics (BCOC-134 ) solved assignment 2022-2023?

Then you land on the right page. Now, no need to search more about IGNOU BCOC 134 Business Mathematics and Statistics solved assignment .

On My Exam Updates , you will get your all assignments free of cost because Myexamupdates.com is with the aim of helping IGNOU students in their studies and assignments.

IGNOU BCOC 134 Business Mathematics and Statistics

BCOC 134 Business Mathematics and Statistics is one of the core courses of the IGNOU BCOMG Programme with a choice-based credit system(CBCS) pattern.

To get good marks in the exam, read the study material provided by the university and solved the assignment carefully. Remember in mathematics lots of practice is required.

Many Indira Gandhi National Open University (IGNOU) students face many problems finding answers to assignments questions and most of them are confused about how to write answers and how long should be answer of questions.

Don’t worry as we mentioned above our team with the aim of helping students. we have started to upload IGNOU Solved Assignment and we are providing all solved assignments free of cost.

IGNOU BCOC 134 Business Mathematics and Statistics Assignment Question Paper

In BCOC 134 there are 3 sections and 14 questions were asked and all questions attempting are compulsory.

IGNOU BCOC 134 Business Mathematics and Statistics Solved Assignment 2022-2023

You can download BCOC 134 Business Mathematics and Statistics solved assignment 2022-23 PDF online free of cost from below.

(Download BCOC 134 Business Mathematics and Statistics solved assignment 2022-23 PDF)

Note – Your IGNOU BCOC 134 Business Mathematics and Statistics assignment should be written in your own handwriting and remember assignment submission is compulsory before Term End Examination.

The completed assignment should be sent to the Coordinator of your Study Centre and read all the instructions given in your assignment.

Also, remember to keep a copy of your assignment with you and to take a receipt from your coordinator when you submit your BCOMG assignments .

FAQ Related To BCOC 134 Business Mathematics and Statistics Solved Assignment

Where can i find bcoc 134 business mathematics and statistics solved assignments.

You can find IGNOU BCOC 134 Business Mathematics and Statistics Solved Assignment on my exam updates free of cost.

H ow do I write IGNOU BCOC 134 Business Mathematics and Statistics assignment?

Your IGNOU BCOC 134 Business Mathematics and Statistics assignment should be written in your own handwriting and your answers should be is logical, is written in simple and correct English, do not exceed the number of words indicated in your questions, and are written neatly and clearly.

What paper should I use for BCOC 134 Business Mathematics and Statistics Assignment?

Use only A4 paper size for your BCOC 134 Business Mathematics and Statistics assignment and tag all the pages carefully.

Leave a Comment Cancel reply

Save my name, email, and website in this browser for the next time I comment.

IGNOU BCOC 134 Solved Assignment English 2023-2024 Download

If You Are in this Page You Wants IGNOU BCOC 134 Solved Assignment July 2023- January 2024 in English Medium Free Download, IGNOU BCOC 134 Assignments Solutions are Available Here in English Medium Download Here in PDF Format.

This is a Core Course for students who have opted program BCOMG under IGNOU BCOC 134 Business Mathematics and Statistics  With CBCS Pattern.

IGNOU BCOMG BCOC 134 Assignment Solutions 2023-2024 have been uploaded. IGNOU University Assignment of BCOMG Program of New Session BCOMG Student Assignment Questions can be downloaded from this page. Students must download compulsory assignments. With which he can give term and exam.

To get good marks in the exam, Read Study Material  and Solved The Assignment carefully With The Properly.

IGNOU BCOE 143 Solved Assignment Download English Medium

Download bcoc 134 assignment questions.

Download The PDF

Important Notes For Writing The BCOC 134 Assignment

Write all the assignments with your own hand.

Do not write to anyone else in a quick affair. This assignment can also be cancelled.

The weight of IGNOU assignment is: 30% in total marks, so take this carefully.

Submit the assignment to the teacher of your learning center before due date.

How To Download IGNOU BCOC 134 Solved Assignment ?

• Go to the download link of our page and click on it
• Choose Your Subject .
• Click On the Download Link.
• And Print or save PDF of study material in your phone or laptop.

Last date of IGNOU BCOC 134 Business Mathematics and Statistics Assignments Submission ?

• For July  15th April Session
• December 15th October Session

FAQ On BCOC 134 Solved Assignment English Medium

Go to the download link of our page and click on it Choose Your Subject . Click On the Download Link. And Print or save PDF of study material in your phone or laptop

BCOMG Mean Bachelors in Commerce in IGNOU.

it is BCOC 134 Business Mathematics and Statistics 

if Your Admission in July 2022 : 30 April 2023 If Your Admission in January 2023 : 31 October 2023

Shopping cart

• Your cart is empty
• Continue Shopping

Recently Viewed

• B.Com(G) CBCS

BCOC-134 BUSINESS MATHEMATICS AND STATISTICS in English Solved Assignment 2022-2023

₹ 40.00

BCOC-134 BUSINESS MATHEMATICS AND STATISTICS Solved Assignment 2022-2023

TUTOR MARKED ASSIGNMENT COURSE CODE : BCOC – 134 COURSE TITLE : BUSINESS MATHEMATICS AND STATISTICS ASSIGNMENT CODE : BCOC – 134/TMA/2022-23 COVERAGE : ALL BLOCKS Maximum Marks: 100

• Description
• Reviews (0)

Note: Attempt all the questions. Section – A Q. 1 Show that the following data that Fisher’s ideal index satisfies the Time Reversal Test and Factor Reversal Test:

Commodity Price No. of Units 2005 2018 2005 2018 I 6 10 50 60 II 2 2 100 100 III 4 6 60 60 IV 10 12 30 30 V 8 12 40 40

(5X2) Q. 2 For a Group of 50 male workers, the mean and standard deviation of their daily wages are Rs. 72 and Rs. 9 respectively. For another group of 40 female workers these are Rs. 54 and Rs. 6 respectively. Find the standard deviation for the combined group of 90 workers. (10) Q. 3 The data of advertisement expenditure (X) and sales (Y) of a company for 10 years shown in Table, determine the correlation coefficient between these variables. Advertisement Expenditure Rs. (X) Sales Rs. (Y) 6 60 5 55 5 50 4 40 3 35 2 30 2 20 1.5 15 1.0 11 0.5 10 (5×2)

Q. 4 Vidya’s savings account has a balance of Rs. 2,654.39. The annual interest rate is 3% compounded monthly. Find the original principal amount deposited two years ago. (5×2) Q. 5 A stereo manufacturer determines that in order to sell x units of a new stereo, the price per unit, in rupees, must be p(x)= 1000 – x. The manufacturer also determines that the total cost of producing x units is given by C(x) = 3000 + 20x. a) Find the total revenue R(x). b) Find the total profit P(x). c) How many units must the manufacturer produce and sell in order to maximize profit? d) What price per unit must be charged in order to make this maximum profit? (10) Section – B Q. 6 What do you mean by time series? Why do we analyse time series? (6) Q. 7 How do you identify an inferior good on the basis of income elasticity of demand? (6) Q. 8 What do you mean by maxima or minima of a function? (6) Q. 9 What is a parametric function? How can we differentiate parametric functions ? (6) Q.10 What is system of equations and how do you solve them? (6) Section – C Q.11 Write short notes on the following: a) Inverse matrix b) types of discounts (5×2) Q.12 Differentiate between the following: a) Correlation and Regression b) Matrix and determinant

BCOC-134, BCOC 134, BCOC134

There are no reviews yet.

Your email address will not be published. Required fields are marked *

Your review  *

Name  *

Email  *

Notify me of new posts by email.

Related products

BCOLA-138 व्यावसायिक सम्प्रेषण in Hindi Solved Assignment 2023-2024

BEVAE-181 पर्यावरण अध्ययन in Hindi Solved Assignment 2024

BCOS-184 ई-कॉमर्स in Hindi Solved Assignment 2023-2024

BEVAE-181 Environmental Studies Solved Question Paper June 2022

100% Satisfaction or Money Back Guarantee Know More

• IGNOU Assignments

IGNOU BCOC-134 - Business Mathematics and Statistics , Latest Solved Assignment (January 2024 - December 2024)

#1 Best Selling IGNOU CBCS Assignments in All Available in Market

Bought By: 5129 Students

Get IGNOU BCOC-134 Assignments Soft Copy ready for Download in PDF for (January 2024 - December 2024) in English and Hindi Language.

• Helps save time and effort-really well
• Promises Good Marks in Less Time
• Answers that are verified and accurate
• Based on IGNOU Guidelines.

Select Assignment Type

Buy bulk assignments (soft or hard) copy.

• 100% Money-Back Guarantee
• Faster Shopping
• Choosing us saves you time and money
• Guaranteed Safe Checkout

IGNOU BCOC-134 January 2024 - December 2024 - Solved Assignment

Are you looking to download a PDF soft copy of the Solved Assignment BCOC-134 - Business Mathematics and Statistics ? Then GullyBaba is the right place for you. We have the Assignment available in English and Hindi language.

This particular Assignment references the syllabus chosen for the subject of Mathematics , for the January 2024 - December 2024 session. The code for the assignment is BCOC-134 and it is often used by students who are enrolled in the BCOMG Degree.

Once students have paid for the Assignment, they can Instantly Download to their PC, Laptop or Mobile Devices in soft copy as a PDF format. After studying the contents of this Assignment, students will have a better grasp of the subject and will be able to prepare for their upcoming tests.

IGNOU BCOC-134 (January 2024 - December 2024) Assignment Questions

Section - A

Q.1 A dataset representing the monthly sales (in thousands of dollars) for a small business over the past 12 months: 20,22,18,25,21,23,19,24,20,22,26,21 Calculate the range, variance, and standard deviation for the given dataset of monthly sales. Interpret the results in the context of the business's sales variability.

Q.2 Given the following national income model Y = C + I C=5+ 3/4Y I= 10 Find Y and C.

Q.3 Discuss the various functions related to business and economics.

Q.4 What do you mean by maxima or minima of a function? State the meaning of absolute minimum of a function. Explain the steps for finding maxima and minima of a function.

Q.5 The manager of a departmental store compiled information on 200 accounts receivable which were delinquent. For each account he has noted the number of days passed after the due date. He then grouped the data as shown in the following frequency distribution. Determine the median using two methods.

Section - B

Q.6 A manufacturer earns Rs. 5500 in the first month and Rs. 7000 in the second month. On plotting these points, the manufacturer observes a linear function may fit the data.

i. Find the quadratic function that fits the data. ii. Using the model make a prediction of the earning for the fourth week.

Q.7 You are given the profit function of a business activity and asked to offer your suggestion on the rate of change of profit. What would you do?

Q.8 Bank pays compound interest at the rate of 5% p.a. XYZ deposited a principal amount of RS. 5,000 in bank for 4 years. Find the interest that XYZ will receive.

Q.9 Explain the difference between Karl Pearson's correlation co-efficient and spearsman's rank correlations co-efficient. Under what situations, in the latter preferred to the former?

Q.10 Explain briefly the additive and multiplicative models of time series. Which of these models is more commonly used and why?

Section - C

Q.11 Write short notes on the following:

(a) Factorization (b) Harmonic Mean

Q.12 Differentiate between the following:

(a) Descriptive and Inferential statistics (b) Absolute measures and relative measures of dispersion

IGNOU BCOC-134 (January 2023 - December 2023) Assignment Questions

Section – A

Q. 1 Differentiate between Descriptive and Inferential statistics.

Q. 2 Explain functions and importance of Statistics.

Q. 3 Discuss various preliminary adjustments that are necessary to do before analysing a time series data.

Q. 4 Explain with example the properties of matrix multiplication.

Q. 5 Why do we prefer standard deviation to quartile deviation as a measure of dispersion?

Section – B

Q. 6 What are the rules of differentiation? Explain it with examples.

Q. 7 At what rate percent compound interest per annum with Rs. 640 amount to Rs. 774.40 in 2 years?

Q. 8 Solve the following equations by using Cramer’s Rule. x-2y = 11 7x-4y = 27

Q. 9 State the characteristics of good measure of variation.

Q.10 What do you mean by method of factorization and method of substitution?

Section – C

(a) Regression (b) Time series

(a) Positive correlation and negative correlation (b) Geometric mean and harmonic mean

1. यह एक छोटे व्यापार के पिछले 12 महीनों की मासिक विक्रय (हजार डॉलर में ) का एक डेटासेट है: 20, 22, 18, 25, 21, 23, 19, 24, 20, 22, 26, 21 दिए गये डेटासेट के लिए विस्तार, भिन्नता और मानक विचलन की गणना करें और परिणामों का व्यापार के विक्रय के संदर्भ में विवेचना करें ।

2. निम्नलिखित राष्ट्रीय आय मॉडल दिया है : Y=C+I C = 5 + 3/4y I = 10 Y और C ज्ञात कीजिए।

3. व्यापार और अर्थशास्त्र से संबंधित फलनों पर विवेचना कीजिए ।

4. आप किसी फलन के उच्चिष्ठ या निम्निष्ठ से क्या समझते हैं ? किसी फलन के निरपेक्ष निम्निष्ठ का अर्थ स्पष्ट कीजिए । किसी फलन के उच्चिष्ठ और निम्निष्ठ को ज्ञात करते समय, क्रांतिक मान किस प्रकार ज्ञात किये जाते हैं?

5. एक विभागीय भंडार के प्रबंधक ने 200 लेनदारी खातों पर जानकारी संकलित की जो बकाया थे । प्रत्येक खाते के लिए उसने नियत तारीख के पश्चात् बीते गये दिनों की संख्या नोट की। तब उसने, निम्न आवृति बंटन में दिखाई गई विधि के अनुसार, समकों को वर्गीकृत किया । दो विधियों से माध्यिका ज्ञात करें ।

6. कोई निर्माता पहले मास में रु. 5500 तथा दुसरे मास में रु. 7000 अर्जित करता है । इन बिन्दुओं को आलेखित करने पर, निर्माता यह प्रेक्षित करता है कि उन आंकड़ों के लिए एक रैखिक फलन बन सकता है।

7. आपको किसी व्यापार के क्रियाकलाप का लाभ फलन दिया हुआ है तथा आपको लाभ की परिवर्तन दर पर सुझाव देने को कहा जाता है। आप क्या करेंगे?

8. कोई बैंक 8% वार्षिक ब्याज की दर से चक्रवृद्धि ब्याज देता है । XYZ ने एक बैंक में 4 वर्ष के लिए रु. 5000 रु. जमा किए। XYZ द्वारा प्राप्त किए जाने वाला ब्याज ज्ञात कीजिए ।

9. कार्लपियरसन सहसंबंध गुणांक और स्पीयरमैन के कोटि सहसंबंध गुणांक के बीच अंतर को स्पष्ट कीजिए । किन स्थितियों में स्पीयरमैन का गुणांक कार्लपियरसन के गुणांक से श्रेष्ठ माना जाता है।

10. काल- श्रेणी के गुणात्मक व योज्य प्रतिरूपों का विस्तारपूर्वक व्याख्या कीजिए, इन दोनों में से सामान्यतः किसका अधिक उपयोग होता है, और क्यों?

11. निम्नलिखित पर संक्षिप्त टिप्पणी लिखिए:

क) गुणनखंडन की विधि ख) हरात्मक मध्य

12. निम्नलिखित के बीच अंतर करें :

क) विवरणात्मक और निष्कर्षात्मक सांख्यिकी ख) अपकिरण के निरपेक्ष और सापेक्ष माप

1. विवरणात्मक और निष्कर्षात्मक सांख्यिकी के बीच अंतर करें।

2. सांख्यिकी के कार्यों और महत्व की व्याख्या कीजिए।

3. काल श्रेणी आकडो का विश्लेषण करने से पहले आवश्यक विभिन्न प्रारंभिक समायोजनों पर चर्चा करें।

4. आव्यूह गुणन के गुणों को उदाहरण सहित समझाइए |

5. हम अपकिरण के माप के रूप में चतुर्थ विचलन की तुलना में मानक विचलन को प्राथमिकता क्यों देते हैं?

6. अवकलन के नियम क्या हैं? इसे उदाहरण सहित समझाइए ।

7. किस प्रतिवर्ष चक्रवृद्धि ब्याज किस दर पर Rs. 640 की राशि 2 साल में Rs. 774.40 हो जाएगी?

8. क्रेमर नियम का प्रयोग करके निम्नलिखित समीकरणों को हल कीजिए । x-2y= -11 7x-4y=27

9. विचरण के अच्छे माप की विशेषताओं का उल्लेख कीजिए ।

10. गुणनखंडन की विधि और प्रतिस्थापन की विधि से आप क्या समझते हैं?

क) प्रतिगमन ख) काल श्रेणी

क) सकारात्मक सहसंबंध और नकारात्मक सहसंबंध ख) गुणोत्तर माध्य और हरात्मक माध्य

BCOC-134 Assignment Details

• University IGNOU (Indira Gandhi National Open University)
• Title Business Mathematics and Statistics
• Language(s) English and Hindi
• Session January 2024 - December 2024
• Code BCOC-134
• Subject Mathematics
• Degree(s) BCOMG
• Course Core Courses (CC)
• Author Gullybaba.com Panel
• Publisher Gullybaba Publishing House Pvt. Ltd.

Assignment Submission End Date

The IGNOU open learning format requires students to submit study Assignments. Here is the final end date of the submission of this particular assignment according to the university calendar.

• 30th April  (if Enrolled in the June Exams)
• 31st October (if Enrolled in the December Exams).

Download Files & Sessions Details

Here are the PDF files that you can Download for this Assignment. You can pick the language of your choice and see other relevant information such as the Session, File Size and Format.

English Language

• January 2024 - December 2024 20 Pages (0.00 ), PDF Format SKU: IGNGB-AS-BCO-BCOC134-EN-435
• January 2023 - December 2023 22 Pages (0.00 ), PDF Format SKU: IGNGB-AS-BCO-BCOC134-EN-326

Hindi Language

• January 2024 - December 2024 22 Pages (0.00 ), PDF Format SKU: IGNGB-AS-BCO-BCOC134-HI-435
• January 2023 - December 2023 20 Pages (0.00 ), PDF Format SKU: IGNGB-AS-BCO-BCOC134-HI-326

What's Included

In this section you can find other relevant information related to the Assignment you are looking at. It will give you an idea of what to expect when downloading a PDF soft copy from GullyBaba.

• All Solved Answers By IGNOU Experts.
• Available for 3 Times for Download.
• Downloadable Soft Copy in PDF.
• Print Ready Format: A4 (21 x 29 x .20 cm (Width x Length x Height)
• Why Name GullyBaba?
• GPH Writers
• Affiliate Program
• Become Our Distributor

Student Support

• Help and FAQs
• Join WhatsApp Groups
• Scholarship
• Jobs and Hiring

Important Links

• How to Buy & Download Assignments?
• How to Buy & Download Project/Synopsis?
• How to Buy Books?
• How to Change or Cancel My Order?

Popular Links

• IGNOU Solved Assignments
• IGNOU Help Books
• IGNOU Question Papers
• IGNOU Handwritten Assignments
• IGNOU MEG-05 Help Book
• IGNOU MEG-10 English Help Book & Assignment
• IGNOU MCO-01 Solved Assignments 2023-2024

IGNOU BCOC 134 Solved Assignment 2023-24

Table of Contents

Students has to write IGNOU BCOC 134 Solved Assignment 2023-24 for the Core Course (CC) Business Mathematics and Statistics (BCOC-134). It is known as Tutor Marked Assignment (TMA).It is one of the courses of CBCS Bachelor Degree Programme – BCOMG.

Related Post: (adsbygoogle = window.adsbygoogle || []).push({}); IGNOU BCOC 131 Solved Assignment IGNOU BCOC 132 Solved Assignment IGNOU BCOC 133 Solved Assignment

For BCOC-134 Core Course, students have to submit the assignment solutions at study centre. The assignment carries 100 marks.Students can solve these assignments by reading study material blocks.

To solve the assignments, students can make use of IGNOU BCOC 134 study material . The BCOC-134 Assignment (TMA) is based on study books.

Contact us on WhatsApp at 7428482160 for assignment solution. (adsbygoogle = window.adsbygoogle || []).push({});

How to Write IGNOU BCOC 134 Solved Assignment?

It is very important for students to read instructions before start writing BCOC 134 assignment answers.

• On the very first page, students have to write their Enrollment Number, Name, Full Address and Date on the top right corner. Also, they need to write the Course Title, Assignment Number and the Name of the Study Centre in the centre of the first page.
• Students should write the answers on the foolscap size paper and tag all the pages carefully.
• Write the IGNOU BCOC 134 solved assignment 2023-24 in your own handwriting.

IGNOU BCOC 134 Assignment Submission Last Date

Once the student complete the task of writing the assignment answers on sheets, It has to be submitted in the Study Centre concerned.

The IGNOU BCOC 134 Assignment 2023-24 is valid for students who apply for admission in July 2023 and January 2024 sessions.

For the students enrolled in July 2023, the last date is 30th April, for the students enrolled in January 2024, the last date is 31st October.

Download IGNOU BCOC 134 Assignment

The students can download IGNOU BCOC 134 assignment 2023-24 questions in English and Hindi medium from university official website.

Download in (English | Hindi)

Subscribe to us for more updates on IGNOU BCOC 134 Assignment submission.

Related Posts

IgnouStudentZone

The person behind IGNOU student Zone is blogger by passion. Hi qualifications include B.E. Computers, MBA in Marketing, Google Certified in Digital Marketing.

• IGNOU CBCS BAG SOLVED ASSIGNMENT 2023-2024
• IGNOU CBCS BCOM(G) SOLVED ASSIGNMENT 2023-2024
• IGNOU CBCS BSC(G) SOLVED ASSIGNMENT 2022-2023
• IGNOU BA Hindi (BAHDH) SOLVED ASSIGNMENT
• IGNOU B.A English SOLVED ASSIGNMENT
• IGNOU B.A Sociology SOLVED ASSIGNMENT
• IGNOU B.A History SOLVED ASSIGNMENT
• IGNOU B.A Psychology SOLVED ASSIGNMENT
• IGNOU B.A Public Administration SOLVED ASSIGNMENT
• IGNOU B.A Political Science SOLVED ASSIGNMENT
• IGNOU BAECH (Economics) SOLVED ASSIGNMENT
• IGNOU B.A Philosophy SOLVED ASSIGNMENT
• IGNOU M.A Hindi SOLVED ASSIGNMENT
• IGNOU M.A English SOLVED ASSIGNMENT
• IGNOU M.A History SOLVED ASSIGNMENT
• IGNOU M.A Sociology SOLVED ASSIGNMENT
• IGNOU M.A Public Administration SOLVED ASSIGNMENT
• IGNOU M.A Political Science SOLVED ASSIGNMENT
• IGNOU M.A Psychology SOLVED ASSIGNMENT
• IGNOU M.A Economics SOLVED ASSIGNMENT
• IGNOU M.A RURAL DEVELOPMENT SOLVED ASSIGNMENT
• BCA 1st Semester
• BCA 2nd Semester
• BCA 3rd Semester
• BCA 4th Semester
• BCA 5th Semester
• BCA Question Papers
• Study Material
• Whatsapp Group
• RESULT TERM-END
• +919811854308

BCOC-134 Business Mathematics and Statistics in English Previous Year Question Papers

Bcoc-134 business mathematics and statistics previous year question papers, ignou previous year question paper, download now.

The advantages of studying IGNOU previous year’s question papers are given below:

• You can prepare for that by looking at the previous year’s question papers, determining the kind of questions you can ask in the Exam, and anticipating their appearance.
• The best way is to solve the questionnaire, you can download the old question paper from IGNOU and solve it.
• By practicing the previous year’s question papers of IGNOU, students can increase their capacity.
• It helps to understand the marking scheme of the exam and the weightage of each chapter.
• It helps to increase the knowledge about the topics and understand the concepts better.
• It helps to develop the habit of solving the questions within the given time limit.

Can I get good marks by solving the previous year’s paper and will it help me for the exam?

• Solving the Question Paper & Sample paper help increase your marks in the Exam.
• See the collection of old and sample papers of the IGNOU term-end examination.
• Previous papers are not only for exam-related understanding, they will also help in increasing your marks.

RELATED ARTICLES MORE FROM AUTHOR

Onr-003 जल संग्रहण, संरक्षण और उपयोग in hindi previous year question papers, onr-003 water harvesting, conservation and utilization in english previous year question papers, onr-002 जलविज्ञान के मौलिक सिद्धांत in hindi previous year question papers, leave a reply cancel reply.

Save my name, email, and website in this browser for the next time I comment.

• Terms & Condition
• Privacy Policy
• Refund & Cancellation
• Paid Solved Assignment

BCOC 137 Corporate Accounting Solved Assignment 2022 – 23 [IGNOU BCOMG Solved Assignment 2022 – 23]

Bcoc 137 corporate accounting solved assignment 2022 – 23, ignou bcomg solved assignment 2022 – 23.

BCOC – 137: CORPORATE ACCOUNTING

TUTOR MARKED ASSIGNMENT

COURSE CODE: BCOC – 137

COURSE TITLE: CORPORATE ACCOUNTING

ASSIGNMENT CODE: BCOC – 137/TMA/2022-23

COVERAGE: ALL BLOCKS

Maximum Marks: 100

Note: Attempt all the questions.

In this Post you will get BCOC 137 Corporate Accounting Solved Assignment 2022 – 23   which is a very important subject in IGNOU BCOMG 2nd Semeter. In order to Secure Handsome Marks in IGNOU BCOMG Solved Assignment 2022 – 23 simply note down the solved assignment and submit it before 15th October 2023.

Section – A

1. Distinguish between partnership and company forms of organizations.      (10)

Ans: Meaning of Partnership: Partnership is an association of two or more people who agreed to do business and share profits and losses arises from it in an agreed ratio. The partners act both as agents and principals of the firm.

In India, Partnership firm is governed by the Indian Partnership Act 1932. Section 4 of this act defines partnership as: “The relationship between persons, who have agreed to share the profits of a business carried on by all or any one of them acting for all.”

Company: A Company is an association of many persons who contribute money or money’s worth to a common stock and employs it for a common purpose. The common stock so contributed is denoted in terms of money and is called capital of the company. The persons who contribute it or to whom it belongs are members. The proportion of capital to which each member is entitled is his share.

According to Section 2 (20) of the Companies Act 2013 “Company means a company formed and registered under this Act.”

Difference Between Partnership and Company

2. What is meant by Book Building? Explain the steps involved in book building process.       (10)

Ans: Book building: Book building is a process of fixing price for an issue of securities on a feedback from potential investors based upon their perception about a company. It involves selling an issue step-wise to investors at an acceptable price with the help of a few intermediaries’/merchant bankers who are called book-runners. Under book-building process, the issue price is not determined in advance, it is determined by the offer of potential investors.

The book runner maintains a record of various offers and the price at which the institutional buyers, mutual funds, underwriters etc. are willing to subscribe to securities. On receipt of the information, the book runner and the issuer company determine the price at which the issue will be made. Thus, book-building helps in determining the price of an issue on more realistic way based on the intrinsic worth of the security. The main objective of book building is to arrive at fair pricing of the issue which is supposed to emerge out of offers given by various large investors like mutual funds and institutional investors.

As per SEBI guidelines, in an issue of securities through a prospectus option of 100% Book Building is also available to an issuer company if Issue of capital is Rs.25 crores and above. In India, there are two options for book building process. One, 25% of the issue has to be sold at fixed price and 75% is through book building. The other option is to split 25% of offer to the public (small investors) into a fixed price portion of 10% and a reservation in the book built amounting to 15% of the issue size. The rest of the book-built portion is open to any investor.

Procedure for the Book Building Process

The modern and more popular method of share pricing these days is the Book Building route. Procedure of book building is stated below:

a) Appointment of merchant banker as a book runner whose main purpose was to maintain the records of various offer prices at which potential investors are willing to subscribe to securities.

b) After appointing a merchant banker as a book runner, the company planning the IPO (i.e., initial public offer), specifies the number of shares it wishes to sell and also mentions a price band.

c) Potential Investors place their orders in Book Building process at a price higher than the floor price indicated by the company in the price band to the book runner.

d) Once the book building period ends, the book runner evaluates the bids on the basis of the prices received, investor quality and timing of bids.

e) Then the book runner and the company conclude the final price at which the issuing company is willing to issue the stock and allocate securities. Traditionally, the number of shares are fixed and the issue size gets determined on the basis of price per share discussed through the book building process.

3. What is meant by issue of Bonus Shares? Discuss the guidelines issued by SEBI for issue of bonus share.         (10)

Ans: Concept of Bonus Shares: The undistributed profits, after the necessary provisions for taxation, are the property of the equity shareholders and the same may be used by the company for distribution as dividends to them. But the sound financial policy demands that some of the profits at least must be ploughed back into the business.

Thus when a company has accumulated substantial amount of past profits as might be found in the credit of capital reserves, revenue or general reserve of profit and loss account; it is desirable to bring the amount of issued share capital closer to the actual capital employed as represented by the net assets (Assets – Liabilities) of the company. This would reflect the true amount of capital invested by the shareholders in the company.

For example, the capital, which the shareholders have contributed for shares, is clearly visible since this was contributed in cash. But the capital, which they have contributed in the form of accumulated profits, remains unknown because this was not a direct contribution in cash.

SEBI GUIDELINES on the issue of bonus shares

There are no guidelines for issuing bonus shares by the private companies or unlisted public companies have been issued by the SEBI. However, the listed public companies for issuing bonus shares to the shareholders must comply with the guidelines issued by the SEBI. The requirements of the guidelines of SEBI are given below:

1. Resolution in the absence of provisions in AOA: The articles of association of the company must contain a provision for capitalisation of reserves, etc.; – If there is no such provision in the articles the company must pass a resolution at its general meeting making provision in the articles of association for capitalization;

2. No default in payment of debt: The company has not defaulted in payment of interest or principal in respect of fixed deposits and interest on existing debentures or principal on redemption;

3. No default in payment of dues: The company has not defaulted in payment of statutory dues of the employees such as contribution to provident fund, gratuity etc.

4 Fully paid shares: The partly-paid shares, if any, outstanding on the date of allotment are required to be made fully paid-up.

5. (a) No company shall, pending conversion of FCDs/PCDs, issue any by way of bonus unless similar benefit is extended to the holders of such FCDs/though reservation of shares in proportion to such convertible part of FCDs or PCDs.

(b) The shares so reserved may be issued at the time of conversion(s) of such debentures on the same terms on which the bonus issues were made.

6. Free reserves: The bonus issue shall be made out of free reserves built out of the genuine profits or securities premium collected in cash.

7. Revaluation reserve cannot be capitalised: Reserves created by revaluation of fixed assets shall not be capitalised.

8. No bonus in lieu of dividends: The declaration of bonus issue, in lieu of dividend, shall not be made.

9. A company which announces its bonus issue after the approval of the Board of directors must implement the proposal within a period of 15 days from the date of such approval (if Shareholders’ approval is not required) or 2 months (if Shareholders’ approval is required).

10. Non-withdrawal: Once the decision to make a bonus issue is announced, the same cannot be withdrawn.

4. What are the various types of debentures? Describe each one of them briefly.           (10)

Ans: Types of Debentures: Debentures are classified as follows:

1. On the Basis of Repayment

a. Redeemable Debentures: These debentures are paid off or redeemed after the prescribed period.

b. Irredeemable or Perpetual Debentures: These debentures are permanent debentures of a company. They are paid back only in the event of winding up of a company.

2. On the Basis of Transferability

a. Registered Debentures: These are debentures for which the company maintains record of debenture holders.

b. Bearer Debentures: These debentures are transferable by mere delivery. There is no need or registration of transfer with the company.

3. On the Basis of Security

a. Simple Debentures: These are debentures not secured by any asset of the company.

b. Mortgage Debentures: Mortgage debentures are issued on the security of certain assets of the company.

4. On the basis of Conversion

a. Convertible Debentures: These debentures are issued with an option to debenture holders to convert them fully or partly into shares after a fixed period. Where only a part of the debenture amount is convertible into equity shares, such debentures are known as ‘partly convertible debentures’. When full amount of convertible into equity shares, such debentures are known as ‘fully convertible debentures.’

b. Non-Convertible Debentures: These are debentures issued without conversion option.

5. On the Basis of Pre-Mature Redemption Rights:

a. Debenture with “Call” option: A callable debenture is one in which the issuing company has the option of redeeming the security before the specified redemption date at a pre-determined price.

b. Debenture with “Put” option: This is a debenture in which the holder has the option of getting it redeemed before maturity.

6. On the Basis of Coupon Rate (interest rate)

a. Fixed Rate Debentures: Most of the time debentures are issued with a prefixed rate interest. These debentures are called fixed interest debentures

b. Floating rate Debentures: Floating rate as the names suggests keeps changing.

c. Zero Coupon Bonds: These are debentures issued with no interest specified. They are issued at a substantial discount to compensate the investors. These bonds are known as deep discount bonds.

5. What do you mean by Holding Company? How it is different from subsidiary Company?         (10)

Ans: An important development of recent times in the business world is the combining of independent business units into a group or an economic unit. A company may acquire either the whole or majority of shares of another company so as to have a controlling interest in such a company or companies. The controlling company is known as Holding or Parent Company and the company controlled is known as Subsidiary Company.

Holding Company: As per Section 2(46) “holding company”, in relation to one or more other companies, means a company of which such companies are subsidiary companies . According to this section, one company can become the holding company of another in any of the following three ways:

1. By holding more than ½ of voting power in the subsidiary company.

2. By controlling the composition of the Board of Directors of the other company so that the holding company is able to appoint or remove the directors of the subsidiary company.

3. By controlling a holding company which controls another subsidiary or subsidiaries. For example, if B Ltd is a Subsidiary of C Ltd & C Ltd is a subsidiary of A Ltd then B Ltd is also deemed to be a subsidiary of A Ltd.

Difference between Holding Company and Subsidiary Company

Section – B

6. What are the various methods of valuation of shares? Explain.            (5)

Ans: Methods of valuation of shares

There are primarily three methods for valuation of shares, namely, Net assets methods which takes into account the net assets employed and earning capacity or yield basis or market method which takes into account the earning capacity of the organisations. Third method of valuation of shares considers both net asset method and earning yield method while calculating value of a share. All these methods are stated below:

1) Net assets method (or Intrinsic value or Break u value method): Under this method value per share is obtained by dividing net value of the company’s assets subtracting therefrom the amount of the outsider’s liabilities and preference shareholders’ claims, with the number of equity shares. Net asset value may be expressed by the following formula:

Net assets value of a shares = (Net value of assets – Outsider’s Liabilities – preference shareholders’ claim)/Number of equity shares.

If goodwill is already given in the question, it is also added with assets while calculating value of a shares.

2) Yield or Earning capacity valuation or income method: I n this method the valuation of share is done by comparing expected rate of return of a concern with normal rate of return. If the particular concern is able to give a higher return than the normal yield, its value should be higher. On the other hand, if it gives less return than normal yield, its value will be lower. The following steps are to be followed to find the value of shares:

a) Ascertaining the future maintainable profits.

b) Ascertaining the normal rate of return.

c) Determining the capitalisation factor or the multiplier which is 100 divided by the normal rate of return. If normal rate of return is 10%, multiplier would be 100/10=10.

d) Ascertaining the capitalised value of maintainable profits. This is ascertained by multiplying the future maintainable profits with the multiplier ascertained under step c.

e) The yield value of share is ascertained by dividing capitalised value of maintainable profits under step d) with the number of equity shares.

This method is suitable for growing companies and small investors but this method fails to consider net asset of the company.

3) Fair value or dual method: T his method is the combination of both the above methods.

Fair value of share= intrinsic value+ yield value/2

Since this method takes the average of the values obtained in the net assets basis and earning basis, it makes an attempt to minimise the demerits of both net assets basis and earnings basis methods.

7. Differentiate between Amalgamation, Absorption and Reconstruction.        (5)

Ans: Amalgamation: Amalgamation means the merging of two or more than two companies for eliminating competition among them or for growing in size to achieve the economies of scale. Amalgamation is a broad term which includes mergers (uniting of two existing companies) and acquisition (one company buying out another company).

There are two types of amalgamation: According to AS-14 amalgamation is divided into the following two categories for accounting purposes:

(A) Amalgamation in the nature of merger; and

(B) Amalgamation in the nature of purchase.

Absorption: Absorption of Company is a business arrangement in which an existing company takes over the business of another entity. It does involve formation of a new company. In such arrangement the absorbed company is liquidated and the purchasing company will continue its operation. Absorption is mainly done with a view to use the strength of an existing company to exploit the opportunities exists in the market.

External Reconstruction: The term ‘External Reconstruction’ means the winding up of an existing company and registering itself into a new one after a rearrangement of its financial position. Thus, there are two aspects of ‘External Reconstruction’, one, winding up of an existing company and the other, rearrangement of the company’s financial position. Such arrangement shall be approved by its shareholders and creditors and shall be sanctioned by the National Company Law Tribunal (NCLT). Such a step usually involves the writing off of a debit balance on Profit and Loss Account, elimination of all fictitious assets if any from the Balance Sheet, and the consequent readjustment of share capital.

Difference between Amalgamation and Absorption:

1) Two or more companies are liquidated in the process of amalgamation. One or more companies are liquidated in absorption.

2) Amalgamation involves formation of a new company. However, Absorption of companies does not involve formation of a new company

3) There is no such matter of size of amalgamating companies. Generally, size of purchasing company is greater than that of vendor company in absorption.

Differences between amalgamation and external reconstruction

1. Amalgamation of companies involves liquidation of two or more companies, while external reconstruction involves liquidation of only one company,

2.   Amalgamation of companies results in combination of companies, but external reconstruction does not result in any such combination.

Differences between absorption and external reconstruction

1. Absorption of companies does not involve formation of a new company; however, external reconstruction involves formation of a new company,

2.   Absorption of companies results in liquidation of one or more companies while external reconstruction results in liquidation of only one company.

3. Absorption of companies involves combination of companies, whereas external reconstruction does not involve any combination.

8. Explain the Books of account generally kept by the Bank.        (5)

Ans: Books of Accounts maintained by a Banking Company

A. Principles Books of Accounts

– The General Ledger contains accounts of all personal ledgers, the profit & loss account and different asset accounts. The accounts in the general ledger are arranged in such an order that a balance sheet can be readily prepared there from. There are certain additional accounts known as contra accounts which are a feature of bank accounting. These are kept with a view to keep control over transaction which has no direct effect on the bank’s position e.g. letters of credit opened, bills received or sent for collection, guarantees given, etc.

– Profit and Loss Ledger: Some banks keep one account for profit and loss in the General Ledger and maintain separate books for the detailed accounts. These are columnar books having separate columns for each revenue or expenses head. Other banks maintain separate books for debits and credits. These books are posted from vouchers. The total of debits and credits posted are entered into the Profit and Loss Account in the General Ledger.

B. Subsidiary Books

– Personal Ledgers: Separate ledgers are maintained by a bank for different types of accounts. For example, there are separate ledgers for Current Accounts, Fixed Deposits (often further classified by length of period of deposit), Cash Certificates, Loans, Overdrafts, etc.

– Bill Registers: Details of different types of bills are kept in separate registers which have suitable columns. For example, bills purchased, inward bills for collection, outward bills for collection etc. are entered serially on day-to-day basis in separate registers. In case of bills purchased or discounted, party-wise details are also kept in normal ledger form.

C. Other Subsidiary Registers:

There are different registers for various types of transactions. Their number, volume and details will differ according to the individual needs of each bank. For example, there will be registers for:

– Demand Drafts, Telegraphic Transfers and Mail Transfers issued on Branches and Agencies.

– Demand Drafts, Telegraphic Transfers and Mail Transfers received from Branches and Agencies.

– Letters of Credit.

– Letters of Guarantee.

9. Describe the functions of modern commercial banks.           (5)

Ans: Functions of Modern commercial banks

A) Primary functions:

– Acceptance of deposits: It is the most important function of a bank. Under this function, bank accepts deposits from individuals and organizations and finances the temporary needs of firms.

– Making loans and advances: The second important function of banks is advancing loan. The commercial bank earns interest by lending money.

– Investments of Funds: Besides loans and advances, banks also invest a part of its funds in securities to earn extra income.

– Credit Creations: The Bank creates credit by opening an account in the name of the borrower while making advances. The borrower is allowed to withdraw money by cheque whenever he needs.

B) Secondary functions of a bank: This function is divided into two parts

1. Agency functions:

– These functions are performed by the banker for its own customer. For these bank changes certain commission from its customers. These functions are:

– Remittance of Funds: Banks help their customers in transferring funds from one place to another through cheques, drafts etc.

– Collection and payment of Credit Instruments: Banks collects and pays various credit instruments like cheques, bill of exchange, promissory notes etc.

– Purchasing and Sale of securities: Banks undertake purchase and sale of various securities like shares, stocks, bonds, debentures etc. on behalf of their customers.

– Income Tax Consultancy: Sometimes bankers also employ income tax experts not only to prepare income tax returns for their customer but to help them to get refund of income tax in appropriate cases.

– Dealings in Gold/Silver: The buying and selling of gold and silver.

– Underwriting: The underwriting of the issues of any stocks, shares, debentures etc.

– Agents of Co-operative Banks: Commercial banks including SBI also acts as an agent of any registered co-operative bank.

2. General Utility functions:

These are certain utility functions performed by the modern commercial bank which are:            

– Locker facility: Banks provides locker facility to their customers where they can their valuables.

– Traveler’s cheques: Bank issue travelers cheques to help their customers to travel without the fear of theft or loss of money.

– Gift cheque: Some banks issue gift cheques of various denominations to be used on auspicious occasions.

– Letter of Credit: Letter of credit is issued by the banks to their customers certifying their credit worthiness. Letter of credit is very useful in foreign trade.

– Foreign Exchange Business: Banks also deal in the business of foreign currencies.

10. Differentiate between loans and advances.          (5)

Ans: Difference between Loans and advances:

11. Write short notes on the nature of merger.       (5)

i) Amalgamation in the nature of merger.

Ans: According to AS-14 on Accounting for Amalgamation, the following conditions must be satisfied for an amalgamation in the nature of merger:

a. After amalgamation, all the assets and liabilities of the transferor company becomes the assets and liabilities of the transferee company.

b. Shareholders holding not less than 90% of the face value of the equity shares of the transferor company become the equity shareholders of the transferee company by virtue of amalgamation.

c. The business of the transferor company is intended to be carried on after the amalgamation by the transferee company.

d. Purchase consideration should be discharged only by issue of equity shares in the transferee company except that cash may be paid in respect of any fractional shares.

e. No adjustments are required to be made in the book values of the assets and liabilities of the transferor company, when they are incorporated in the financial statements of the transferee company. If any one of the condition is not satisfied in a process of amalgamation, it will not be considered as amalgamation in the nature of merger.

ii) Amalgamation in the nature of purchase.

Ans: Amalgamation in the nature of Purchase: An amalgamation will be treated as “Amalgamation in the nature of purchase” if any of the below mentioned conditions is not satisfied:

Section – C

12. What do you mean by Non- Performing Assets of a banking company? Explain.       (10)

Ans: Non-performing Assets (NPA)

NPA indicates Non-Performing asset, it means assets of a bank which ceases to generate income for the bank. Non-performing assets means a credit facility in respect of which interest/or principal repayment installment is in arrears for more than 90 days. A non-performing asset (NPA) shall be a loan or an advance where;

– Interest and/ or installment of principal remain overdue for a period of more than 90 days in respect of a term loan,

– The account remains ‘out of order’ for a period of more than 90 days, in respect of an Overdraft/Cash Credit (OD/CC),

– The bill remains overdue for a period of more than 90 days in the case of bills purchased and discounted,

– Interest and/or installment of principal remains overdue for two harvest seasons but for a period not exceeding two half years in the case of an advance granted for agricultural purposes, and

– Any amount to be received remains overdue for a period of more than 90 days in respect of other accounts.

Difference between Performing and Non-performing assets:

a) Performing assets means assets of a bank which generates regular income for the bank. Performing assets includes those loans and advances in respect of which interest and principal are not due for more than 90 days.

b) NPA indicates Non-Performing asset, it means assets of a bank which ceases to generate income for the bank. Non-performing assets means a credit facility in respect of which interest/or principal repayment installment is in arrears for more than 90 days.

Categories of NPA

A. Standard assets: Standard assets are the ones in which the bank is receiving interest as well as the principal amount of the loan regularly from the customer. Here it is also very important that in this case the arrears of interest and the principal amount of loan does not exceed 90 days at the end of financial year. If asset fails to be in category of standard asset that is amount due more than 90 days then it is NPA and NPAs are further need to classify in sub categories.

Banks are required to classify non-performing assets further into the following three categories based on the period for which the asset has remained non-performing and the reliability of the dues:

– Sub-standard Assets

– Doubtful Assets

– Loss Assets

B. Sub-standard Assets: Such assets have been classified as NPA for a period not exceeding one year with effect from 31st March, 2005. The earlier period of 18 months has been reduced to 12 months. The current net worth of the borrower/guarantor or the current market value of the security charged under such cases isn’t enough to ensure recovery of the dues to the bank in full.

C. Doubtful Assets: An asset which has remained NPA for a period of one year. In term loans if the installments of the principal have remained overdue for a period of one year should be treated as doubtful.

D. Loss Assets: Where the loss on an asset has been identified by banks/internal auditor or the RBI inspector but the amount hasn’t been written off wholly/partly is known as loss asset.

Provisions required on various types of NPA

13. Write short notes (any two) on the following:             (10)

a) Goodwill.

b) Capital Reserve.

c) Minority Interest.

a) Cost of Control (Goodwill)

In practice the holding company may pay more or less than the net worth of the subsidiary company. If the holding company feels that a company, the shares of which it wants to acquire enjoys considerable reputation or exceptionary favourable factor it may pay more than the paid up value of shares or net assets.     

The excess of acquisition price over net assets represents goodwill or cost of control. If on the other hand the acquisition price is less than the paid up value of shares the difference is again to the holding company & is known as capital reserve.

Goodwill is calculated as:

a) Cost of investment in Subsidiary company           **********

b) Less: Face value of shares acquired

c) Less: H Ltd share in pre-acquisition profit             **********

Goodwill (if figure is positive a-b-c)                          **********

b) Capital reserve

Capital reserve is calculated as:

a) Cost of investment in Subsidiary company          **********

Capital reserve (if figure is negative a-b-c)              **********

c) Minority Interest

When some of the shares in the subsidiary are held by outside shareholders they will be entitled to a proportionate share in the assets and liabilities of that company. The share of the outsider in the subsidiary is called minority interest.

Amount of minority interest is calculated by adding subsidiary company’s share in pre-acquisition profit, post-acquisition profit and in share capital of the company. Preference share capital to the extent of not purchased by holding company is also added with minority interest. In the consolidated balance sheet all the assets and liabilities of the subsidiary    are consolidated with assets and liabilities of the holding company and the minority interest representing the interest of the outsider in the subsidiary is shown as a liability.

So, Finally you reached the end of the post. Hope you like BCOC 137 Corporate Accounting Solved Assignment 2022 – 23 . You will get solved assignment of other subjects in our page IGNOU solved assignment 202-23/2023-24 . Visit Official website of IGNOU for details about assignment. You Can Also download our Mobile Application for more solved assignments.

No related posts.

Leave a Comment Cancel reply

You must be logged in to post a comment.