DU Computer Applications in Business Solved Question Paper 2022 [Dibrugarh University BCOM 4th SEM]

 

DU Computer Applications in Business Solved Question Paper 2022 [Dibrugarh University BCOM 4th SEM]


Computer Applications in Business Solved Question Paper 2022 BY PRO EDU NOTES

Dibrugarh University BCOM 4th Sem Question Paper

4 SEM TDC CAB (CBCS) C 410

2022 (June/July)

COMMERCE (Core)

Paper: C – 410 (Computer Applications in Business)

Full Marks: 80

Pass Marks: 32

Time: 3 hours

The figures in the margin indicate full marks for the questions

1. Fill in the blanks/Answer (in one word or one sentence each):        1 x 5 = 5

(a) The intersection of a row and a column in MS Excel is known as Cell.

(b) One difference between copy and cut is cut removes the selected data from its original position while copy creates a duplicate of the original content.

(c) The full form of DDL is Data Definition Language.

(d) Define the word ‘query’.

Ans: A query is a request for data or information from a database table or combination of tables.

(e) When we click on the file tab, the Microsoft Office Backstage view

 appears on the screen.

2. Answer any five in brief:         2 x 5 = 10

(a) Write the differences between Formulas and Functions in MS Excel.

Ans: A Formula is an expression which calculates the value of a cell. A formula may consist of one or more functions and operators. Formulas are user made, not predefined.

On the other hand, functions are pre defined instructions already set in MS Excel that cannot be altered. No formulas or operators can be added with functions. For example: SUM(), AVERAGE () etc.

(b) Explain entities and attributes.

Ans: An entity is a distinct real world thing, such as a person, a place, or a concept, that can be uniquely identified. It’s an object that stands out from the crowd.

In general, an attribute is a characteristic. In a database management system (DBMS), an attribute refers to a database component, such as a table.

(c) What are the database reports?

Ans: A database report is a formatted presentation of data from a database that provides structured information for decision making. Database reports are specifically meant to convey information in a way that is easy to understand by human beings.

(d) Write the applications of MS Word.

Ans: 1. Used in Workplace:It is used by Office goers who utilize it for preparing their bills, writing letters, creating a document, used for creating templates.

2. Used in Education:It is most interactive tools used mainly in schools and Colleges. They are easily accessible for creating assignments for the students. It is used in computer labs and office rooms in schools and colleges.

(e) Write the differences between Delete and Truncate.

Ans: The DELETE command is used to delete particular records from a table. The TRUNCATE command is used to delete the complete data from the table

(f) Write any two advantages of nested queries.

Ans: a) Nested queries helps in breaking complex queries into isolated parts. b) Nested queries allow to use the result of another query in the outer query.

(g) Mention the various objects that can be inserted in PowerPoint presentation.

Ans: In Microsoft PowerPoint, there are various objects that can be inserted to enhance presentations and convey information effectively. These objects include:

1.     Text Box: Text boxes are used to insert and format text anywhere on a slide.

2.     Shapes: PowerPoint offers a variety of shapes such as rectangles, circles, arrows, lines, and more, which can be used for design elements or to create diagrams and illustrations.

3.     Images: Users can insert images from their computer, online sources, or clip art gallery to enhance visual appeal or convey information.

4.     Charts: PowerPoint allows users to insert charts, including bar charts, pie charts, line charts, and more, to present data visually and make comparisons or trends easily understandable.

5.     Tables: Tables can be inserted to organize and present data in rows and columns, making it easier for the audience to comprehend.

6.     SmartArt: SmartArt graphics provide visually appealing representations of processes, hierarchies, relationships, and more, making complex information easier to understand.

7.     Media: Users can insert audio and video files to add narration, music, or multimedia elements to their presentations.

8.     Hyperlinks: Hyperlinks can be inserted to link to external websites, other slides within the presentation, or files for additional information or navigation purposes.

9.     Symbols: PowerPoint allows users to insert symbols such as mathematical symbols, special characters, or icons to enhance the visual appearance of slides or convey specific meanings.

1.  Equations: Equations can be inserted using the built in Equation Editor to display mathematical formulas or expressions accurately.

1.  Screenshots: Users can insert screenshots of other programs or windows directly into their presentation to illustrate a point or demonstrate a process.

1.  3D Models: PowerPoint supports the insertion of 3D models to create interactive and engaging presentations, particularly useful for product demonstrations or architectural visualizations.

3. Write the syntax to perform the following functions in SQL:         2 x 5 = 10

(a) Select.

(b) Delete.

(c) ORDER BY clause.

(d) Create table.

(e) Insert values into tables.

Ans; (a) SELECT: The SELECT statement retrieves data from a database. You can specify which columns to retrieve and apply conditions using the WHERE clause. Here’s the basic syntax:

SQL

SELECT column1, column2, ...

FROM table_name

WHERE condition;

For example:

SQL

SELECT * FROM Customers;

(b) DELETE: The DELETE statement removes existing records from a table. Be cautious when using it, as it can delete data permanently. The syntax is as follows:

SQL

DELETE FROM table_name

WHERE condition;

For example:

SQL

DELETE FROM Customers WHERE CustomerName = 'Alfreds Futterkiste';

 

(c) ORDER BY clause: The ORDER BY clause sorts the result set in ascending or descending order. By default, it sorts in ascending order. You can use the ASC or DESC keywords to specify the sorting direction. Here’s the syntax:

SQL

SELECT column1, column2, ...

FROM table_name

ORDER BY column_name [ASC | DESC];

For example:

SQL

SELECT * FROM Customers ORDER BY CustomerName;

(d) CREATE TABLE: The CREATE TABLE statement creates a new table in the database. You define column names and their data types. Here’s the syntax:

SQL

CREATE TABLE table_name (

    column1 datatype,

    column2 datatype,

    ...

);

For example:

SQL

CREATE TABLE Persons (

    PersonID int,

    LastName varchar(255),

    FirstName varchar(255),

    Address varchar(255),

    City varchar(255)

);

 

(e) INSERT INTO: The INSERT INTO statement adds new records to a table. You can specify column names or insert data for all columns. Here are the two ways to use it:

1.     Specify column names:

SQL

INSERT INTO table_name (column1, column2, ...)

VALUES (value1, value2, ...);

2.     Insert data for all columns (in the same order as columns in the table):

SQL

INSERT INTO table_name

VALUES (value1, value2, ...);

 

For example:

SQL

INSERT INTO Customers (CustomerName, City, Country)

VALUES ('Cardinal', 'Stavanger', 'Norway');

 

Or

Write the syntax to perform the following functions in MS Excel:

(a) VLOOKUP.

Ans: VLOOKUP stands for Vertical Lookup. As the name specifies, VLOOKUP is a built in Excelfunction that helps you look for a specified value by searching for it vertically across the sheet.

The formula of VLOOKUP==VLOOKUP(lookup value, range containing the lookup value, the column number in the range containing the return value, Approximate match (TRUE) or Exact match (FALSE)).

(b) HLOOKUP.

Ans: HLOOKUP Searches for a value in the top row of a table or an array of values, and then returns a value in the same column from a row you specify in the table or array.

The formula of HLOOKUP is =HLOOKUP (lookup_value, table_array, row_index_number, [range_lookup])

(c) Declining balance method.

Ans: Syntax of DB = (cost, salvage, life, period, [month])

The DB function syntax has the following arguments:

a) CostRequired. The initial cost of the asset.

b) SalvageRequired. The value at the end of the depreciation (sometimes called the salvage value of the asset).

c) LifeRequired. The number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).

d) PeriodRequired. The period for which you want to calculate the depreciation. Period must use the same units as life.

e) MonthOptional. The number of months in the first year. If month is omitted, it is assumed to be 12.

(d) Square root.

Ans: The Microsoft Excel SQRT function returns the square root of a number.

The syntax for the SQRT function in Microsoft Excel is: SQRT (Number)

(e) Average of values in a field of database list.

Ans: The Excel AVERAGE function will calculate the average (arithmetic mean) for a specified set of numbers in an Excel spreadsheet.

Average Function Syntax =AVERAGE (number1, [number2], …) 

The AVERAGE function has the following arguments

1. Number1 – Required. The first number, cell reference, or range for which you want to calculate the average.

2. Number2 – Optional. Additional numbers, cell references, or ranges for which you want to calculate the average. The max count is 255.

4. Write the steps to perform the following in MS Word 2010:          3 x 4 = 12

(a) To use bullets and numbering.

Ans: (a) To Use Bullets and Numbering:

1.     Open your Word document.

2.     Select the text where you want to apply bullets or numbering.

3.     Go to the “Home” tab in the ribbon.

4.     In the “Paragraph” group, you’ll find the “Bullets” and “Numbering” buttons.

5.     Click the appropriate button to apply bullets or numbering to the selected text.

 (b) To change case of a sentence.

Ans: To Change the Case of a Sentence:

1.     Select the sentence or text you want to change the case for.

2.     Go to the “Home” tab in the ribbon.

3.     In the “Font” group, you’ll find the “Change Case” button (it looks like “Aa”).

4.     Click the button, and you’ll see options to change the case, such as “UPPERCASE,” “lowercase,” “Title Case,” etc.

5.     Choose the desired case option to apply it to the selected text.

 (c) To print selected number of pages.

Ans: To Print Selected Number of Pages:

1.     Open your Word document.

2.     Go to the “File” tab.

3.     Click on “Print” (or “Print Preview” to see how it will look).

4.     In the print settings, you’ll find an option to specify the “Pages” you want to print.

5.     Enter the page numbers or page range you want to print (e.g., “1 3” for pages 1 to 3).

6.     Click “Print” to print only the selected pages.

 (d) Find and replace.

Ans: MS Word “Find and Replace” feature will search an entire document or selected area for your specified text. MS Word also offer a “Replace” function. The “Replace” function allows you to find and replace text based on entered values or the contents of another cell.

Find and Replace:

1.     Open your Word document.

2.     Press “Ctrl + H” on your keyboard (or go to the “Home” tab and click on “Replace” in the “Editing” group).

3.     The “Find and Replace” dialog box will appear.

4.     In the “Find what” field, type the text you want to find.

5.     In the “Replace with” field, type the replacement text.

6.     Choose options like “Match case” or “Find whole words only” if needed.

7.     Click “Find Next” to locate the first occurrence, and then “Replace” to replace it.

8.     You can also use “Replace All” to replace all occurrences at once.

Or

Write the steps to perform the following in MS Excel 2010:

(a) To use conditional formatting.

AnsTo use conditional formatting:

1.     Select the range of cells where you want to apply conditional formatting.

2.     Go to the "Home" tab on the ribbon.

3.     In the "Styles" group, click on "Conditional Formatting."

4.     Choose the desired conditional formatting rule from the dropdown menu, such as "Highlight Cells Rules," "Top/Bottom Rules," or "Data Bars."

5.     Select the formatting options according to your criteria.

6.     Click "OK" to apply the conditional formatting.

 (b) Sorting of records.

1.     Ans; Select the range of cells containing the data you want to sort.

2.     Go to the "Data" tab on the ribbon.

3.     In the "Sort & Filter" group, click on "Sort A to Z" to sort in ascending order or "Sort Z to A" to sort in descending order.

4.     Alternatively, click on "Sort" to open the Sort dialog box, where you can specify multiple levels of sorting criteria.

5.     Click "OK" to apply the sorting.

 (c) Freezing rows and columns.

Ans:  Freezing rows and columns:

1.     Select the row below the rows you want to freeze and the column to the right of the columns you want to freeze.

2.     Go to the "View" tab on the ribbon.

3.     In the "Window" group, click on "Freeze Panes."

4.     Choose one of the options:

·        To freeze the top row, click on "Freeze Top Row."

·        To freeze the first column, click on "Freeze First Column."

·        To freeze both the top row and the first column, click on "Freeze Panes."

(d) Inserting charts and graphs.

Ans: Inserting charts and graphs:

1.     Select the data you want to include in the chart.

2.     Go to the "Insert" tab on the ribbon.

3.     In the "Charts" group, click on the desired chart type, such as "Column," "Line," "Pie," etc.

4.     Choose the specific chart subtype from the dropdown menu.

5.     The chart will be inserted into the worksheet. You can then customize it further using the options available in the "Chart Tools" contextual tabs on the ribbon (Design, Layout, and Format).

5. Define MS PowerPoint. Explain the basic features of MS PowerPoint 2010.       2+6=8

Ans: Microsoft PowerPoint is a widely used software application developed by Microsoft Corporation, primarily designed for creating and delivering presentations. It is part of the Microsoft Office suite and is available for both Windows and Mac operating systems. PowerPoint allows users to create visually appealing slideshows containing text, images, graphics, animations, and multimedia elements to convey information, ideas, and messages effectively.

Basic features of Microsoft PowerPoint 2010

1. Slide Creation and Design:

   PowerPoint 2010 provides a user friendly interface for creating slides, where users can add text, images, shapes, charts, and other multimedia elements.

     Various slide layouts and design templates are available to choose from, allowing users to create professional looking presentations quickly.

2. Slide Transitions and Animations:

     PowerPoint 2010 offers a range of slide transition effects that can be applied to smoothly transition between slides during a presentation.

     Users can also add animations to individual elements within slides, such as text, images, and shapes, to enhance visual appeal and engage the audience.

3. Slide Show Presentation:

     PowerPoint allows users to run presentations in full screen mode, enabling them to deliver their content effectively to an audience.

     Presenter View feature allows presenters to view their speaker notes, upcoming slides, and elapsed time privately while presenting, while the audience sees only the current slide.

4. Formatting and Editing Tools;

     PowerPoint 2010 offers a wide range of formatting options for text, shapes, images, and other objects, including font styles, colors, alignments, and effects.

     Users can edit and manipulate objects easily using tools such as resizing, rotating, grouping, and aligning.

5. Slide Master and Themes:

     Slide Master feature allows users to create and customize slide layouts, backgrounds, and placeholders, ensuring consistency and uniformity throughout the presentation.

     Users can apply built in themes or create custom themes to maintain a cohesive visual style across all slides.

6. Inserting Multimedia:

     PowerPoint 2010 supports the insertion of multimedia elements such as audio and video files, allowing users to add narration, music, or video clips to their presentations.

 

7. Charts and Graphs:

     Users can create visually appealing charts and graphs directly within PowerPoint 2010 using the built in charting tools, making it easy to present data in a clear and understandable format.

8. Collaboration and Sharing:

     PowerPoint 2010 enables users to collaborate on presentations with others by sharing files, co authoring in real time, and providing comments and feedback.

     Presentations can be saved locally or shared online using Microsoft's cloud services such as OneDrive or SharePoint.

Or

Define DBMS. Explain how DBMS is helping in the advancement in various fields of commerce.   8

Ans;

A Database Management System (DBMS) is a software application that facilitates the creation, maintenance, organization, and manipulation of databases. It provides an interface between users and the database, allowing users to interact with the data stored in the database without needing to understand the complexities of the underlying data structures or storage mechanisms. DBMS manages tasks such as data entry, retrieval, storage, indexing, security, backup, and recovery to ensure efficient and secure management of data.

How DBMS is helping in the advancement in various fields of commerce:

DBMS plays a crucial role in various fields of commerce by providing efficient storage, retrieval, and management of data, which in turn enables businesses to make informed decisions, streamline operations, and improve overall efficiency. Some ways DBMS contributes to advancement in commerce include:

1.     Data Integration: DBMS allows businesses to integrate data from multiple sources into a centralized database, enabling a comprehensive view of business operations and facilitating data analysis.

2.     Data Analysis and Reporting: DBMS provides tools for querying, analyzing, and generating reports from large datasets, allowing businesses to gain insights into customer behavior, market trends, and performance metrics.

3.     Improved Decision Making: By providing timely access to accurate and relevant data, DBMS empowers businesses to make data driven decisions that drive growth and profitability.

4.     Enhanced Customer Service: DBMS enables businesses to maintain detailed customer profiles, track interactions, and personalize marketing efforts, leading to improved customer satisfaction and loyalty.

5.     Efficient Inventory Management: DBMS facilitates real time tracking of inventory levels, order processing, and supply chain management, optimizing inventory turnover and reducing costs.

6.     Streamlined Financial Management: DBMS supports financial transactions, budgeting, and accounting processes, enabling businesses to manage finances more effectively and comply with regulatory requirements.

7.     E commerce and Online Transactions: DBMS powers e commerce platforms by handling product catalogs, customer orders, payment processing, and inventory management, facilitating seamless online transactions.

Overall, DBMS enhances operational efficiency, data accuracy, and decision making capabilities, leading to growth and innovation in various fields of commerce.

6. What is ratio analysis? Explain the types of ratio analysis with formulas.         2+8=10

Ans: Ratio analysis is the method or process of expressing relationship between items or group of items in the financial statement are computed, determined and presented. It is an attempt to draw quantitative measures or guides concerning the financial health and profitability of an enterprise. It can be used in trend and static analysis. It is the process of comparison of one figure or item or group of items with another, which make a ratio, and the appraisal of the ratios to make proper analysis of the strengths and weakness of the operations of an enterprise.

According to Myers, “Ratio analysis of financial statements is a study of relationship among various financial factors in a business as disclosed by a single set of statements and a study of trend of these factors as shown in a series of statements.”

CLASSIFICATION OF RATIOS

The ratios are used for different purposes, for different users and for different analysis. The ratios can be classified as under:

a) Traditional classification

b) Functional classification

c) Classification from user‘s point of view

1) Traditional classification:As per this classification, the ratios readily suggest through their names, their respective resources. From this point of view, the ratios are classified as follows.

a) Balance Sheet Ratio: This ratio is also known as financial ratios. The ratios which express relationships between two items or group of items mentioned in the balance sheet at the end of the year. Example: Current ratio, Liquid ratio, Stock to Working Capital ratio, Capital Gearing ratio, Proprietary ratio, etc.

b) Revenue Statement Ratio: This ratio is also known as income statement ratio which expresses the relationship between two items or two groups of items which are found in the income statement of the year. Example: Gross Profit ratio, Operating ratio, Expenses Ratio, Net Profit ratio, Stock Turnover ratio, Operating Profit ratio.

c) Combined Ratio: These ratios show the relationship between two items or two groups of items, of which one is from balance sheet and another from income statement (Trading A/c and Profit & Loss A/c and Balance Sheet). Example: Return on Capital Employed, Return on Proprietors’ Fund ratio, Return on Equity Capital ratio, Earning per Share ratio, Debtors’ Turnover ratio, Creditors Turnover ratio.

2) Functional Classification of Ratios:The accounting ratios can also be classified according their functions as follows:

a) Liquidity Ratios: These ratios show relationship between current assets and current liabilities of the business enterprise. Example: Current Ratio, Liquid Ratio.

b) Leverage Ratios: These ratios show relationship between proprietor’s fund and debts used in financing the assets of the business organization. Example: Capital gearing ratio, debt equity ratio, and proprietary ratio. This ratio measures the relationship between proprietors fund and borrowed funds.

c) Activity Ratio: This ratio is also known as turnover ratio or productivity ratio or efficiency and performance ratio. These ratios show relationship between the sales and the assets. These are designed to indicate the effectiveness of the firm in using funds, degree of efficiency, and its standard of performance of the organization. Example :Stock Turnover Ratio, Debtors’ Turnover Ratio, Turnover Assets Ratio, Stock working capital Ratio, working capital Turnover Ratio, Fixed Assets Turnover Ratio.

d) Profitability Ratio: These ratios show relationship between profits and sales and profit & investments. It reflects overall efficiency of the organizations, its ability to earn reasonable return on capital employed and effectiveness of investment policies. Example :i) Profits and Sales : Operating Ratio, Gross Profit Ratio, Operating Net Profit Ratio, Expenses Ratio etc. ii) Profits and Investments : Return on Investments, Return on Equity Capital etc.

e) Coverage Ratios: These ratios show relationship between profit in hand and claims of outsiders to be paid out of profits. Example: Dividend Payout Ratio, Debt Service Ratio and Debt Service Coverage Ratio.

3) Classification from the view point of user: Ratio from the users’ point of view is classified as follows:

a) Shareholders’ point of view: These ratios serve the purposes of shareholders. Shareholders, generally expect the reasonable return on their capital. They are interested in the safety of shareholders investments and interest on it. Example: Return on proprietor’s funds, Return on capital, Earning per share.

b) Long term creditors: Normally leverage ratios provide useful information to the long term creditors which include debenture holders, vendors of fixed assets, etc. The creditors interested to know the ability of repayment of principal sum and periodical interest payments as and when they become due. Example: Debt equity ratio, return on capital employed, proprietary ratio.

c) Short term creditors: The short term creditors of the company are basically interested to know the ability of repayment of short term liabilities as and when they become due. Therefore, the creditors has important place on the liquidity aspects of the company’s assets. Example: a) Liquidity Ratios – Current Ratio, Liquid Ratio. b) Debtors Turnover Ratio. c) Stock working capital Ratio.

d) Management: Management is interested to use borrowed funds to improve the earnings. Example: Return on capital employed, Turnover Ratio, Operating Ratio, Expenses Ratio.

Meaning, Objective and Method of Calculation of various types of ratios

a) Current Ratio: Current ratio is calculated in order to work out firm’s ability to pay off its short term liabilities. This ratio is also called working capital ratio. This ratio explains the relationship between current assets and current liabilities of a business. It is calculated by applying the following formula:

Current Ratio = Current Assets/Current Liabilities

b) Liquid Ratio: Liquid ratio shows short term solvency of a business. It is also called acid test ratio and quick ratio. It is calculated in order to know whether or not current liabilities can be paid with the help of quick assets quickly. Quick assets mean those assets, which are quickly convertible into cash.

Liquid Ratio = Liquid Assets/Current Liabilities

c) Gross Profit Ratio: Gross Profit Ratio shows the relationship between Gross Profit of the concern and its Net Sales. Gross Profit Ratio can be calculated in the following manner:

Gross Profit Ratio = Gross Profit/Net Sales x 100

Where Gross Profit = Net Sales – Cost of Goods Sold

Cost of Goods Sold = Opening Stock + Net Purchases + Direct Expenses – Closing Stock

And Net Sales = Total Sales – Sales Return

d) Net Profit Ratio: Net Profit Ratio shows the relationship between Net Profit of the concern and Its Net Sales. Net Profit Ratio can be calculated in the following manner:

Net Profit Ratio = Net Profit/Net Sales x 100

Where, Net Profit = Gross Profit – Selling and Distribution Expenses – Office and Administration Expenses Financial Expenses – Non Operating Expenses + Non Operating Incomes.

And Net Sales = Total Sales – Sales Return

e) Operating Profit Ratio: Operating Profit Ratio shows the relationship between Operating Profit and Net Sales. Operating Profit Ratio can be calculated in the following manner:

Operating Profit Ratio = (Operating Profit/Net Sales) x 100

Where Operating Profit = Gross Profit – Operating Expenses

Or Operating Profit = Net Profit + Non Operating Expenses – Non Operating Incomes

And Net Sales = Total Sales – Sales Return

f) Operating Ratio: Operating Ratio matches the operating cost to the net sales of the business. Operating Cost means Cost of goods sold plus Operating Expenses.

Operating Ratio = Operating Cost/Net Sales x 100

Where Operating Cost = Cost of goods sold + Operating Expenses

(Operating Expenses = Selling and Distribution Expenses, Office and Administration Expenses, Repair and Maintenance.)

Cost of Goods Sold = Opening Stock + Net Purchases + Direct Expenses – Closing Stock

Or Cost of Goods Sold = Net sales – Gross Profit

g) Return on Investment or Return on Capital Employed: This ratio shows the relationship between the profit earned before interest and tax and the capital employed to earn such profit.

Return on Capital Employed = Net Profit before Interest, Tax and Dividend/Capital Employed x 100

Where Capital Employed = Share Capital (Equity + Preference) + Reserves and Surplus + Long term Loans – Fictitious Assets

Or

Capital Employed = Fixed Assets + Current Assets – Current Liabilities

h) Return on Equity: Return on equity is also known as return on shareholders’ investment. The ratio establishes relationship between profit available to equity shareholders with equity shareholders’ funds.

Return on Equity = Net Profit after Interest, Tax and Preference Dividend/Equity Shareholders’ Funds x 100

Where Equity Shareholders’ Funds = Equity Share Capital + Reserves and Surplus – Fictitious Assets

i) Earnings Per Share: Earnings per share is calculated by dividing the net profit (after interest, tax and preference dividend) by the number of equity shares.

Earnings Per Share = Net Profit after Interest, Tax and Preference Dividend/No. Of Equity Shares

j) Debt Equity Ratio: Debt equity ratio shows the relationship between long term debts and shareholders funds’. It is also known as ‘External Internal’ equity ratio.

Debt Equity Ratio = Debt/Equity

Where Debt (long term loans) include Debentures, Mortgage Loan, Bank Loan, Public Deposits, Loan from financial institution etc.

Equity (Shareholders’ Funds) = Share Capital (Equity + Preference) + Reserves and Surplus – Fictitious Assets

k) Debt to Total Funds Ratio: This ratio gives same indication as the debt equity ratio as this is a variation of debt equity ratio. This ratio is also known as solvency ratio. This is a ratio between long term debt and total long term funds.

Debt to Total Funds Ratio = Debt/Total Funds

Where Debt (long term loans) include Debentures, Mortgage Loan, Bank Loan, Public Deposits, Loan from financial institution etc.

Total Funds = Equity + Debt = Capital Employed

Equity (Shareholders’ Funds) = Share Capital (Equity + Preference) + Reserves and Surplus – Fictitious Assets

l) Fixed Assets Ratio: Fixed Assets Ratio establishes the relationship of Fixed Assets to Long term Funds.

Fixed Assets Ratio = Long term Funds/Net Fixed Assets

Where Long term Funds = Share Capital (Equity + Preference) + Reserves and Surplus + Long  term Loans – Fictitious Assets

Net Fixed Assets means Fixed Assets at cost less depreciation. It will also include trade investments.

m) Proprietary Ratio: Proprietary Ratio establishes the relationship between proprietors’ funds and total tangible assets. This ratio is also termed as ‘Net Worth to Total Assets’ or ‘Equity Assets Ratio’.

Proprietary Ratio = Proprietors’ Funds/Total Assets

n) Interest Coverage Ratio: Interest Coverage Ratio is a ratio between ‘net profit before interest and tax’ and ‘interest on long term loans’. This ratio is also termed as ‘Debt Service Ratio’.

Interest Coverage Ratio = Net Profit before Interest and Tax/Interest on Long term Loans

o) Capital Turnover Ratio: Capital turnover ratio establishes a relationship between net sales and capital employed. The ratio indicates the times by which the capital employed is used to generate sales. It is calculated as follows:

Capital Turnover Ratio = Net Sales/Capital Employed

p) Fixed Assets Turnover Ratio: Fixed assets turnover ratio establishes a relationship between net sales and net fixed assets. This ratio indicates how well the fixed assets are being utilised.

Fixed Assets Turnover Ratio = Net Sales/Net Fixed Assets

q) Working Capital Turnover Ratio: Working capital turnover ratio establishes a relationship between net sales and working capital. This ratio measures the efficiency of utilisation of working capital.

Working Capital Turnover Ratio = Net Sales or Cost of Goods Sold/Net Working Capital

Where Net Working Capital = Current Assets – Current Liabilities

r) Stock Turnover Ratio: Stock turnover ratio is a ratio between cost of goods sold and average stock. This ratio is also known as stock velocity or inventory turnover ratio.

Stock Turnover Ratio = Cost of Goods Sold/Average Stock

s) Debtors’ Turnover Ratio: Debtors turnover ratio indicates the relation between net credit sales and average accounts receivables of the year. This ratio is also known as Debtors’ Velocity.

Debtors Turnover Ratio = Net Credit Sales/Average Accounts Receivables

t) Debt Collection Period: Debt collection period is the period over which the debtors are collected on an average basis. It indicates the rapidity or slowness with which the money is collected from debtors.

Debt Collection Period = 12 Months or 365 Days/Debtors Turnover Ratio

Or

Debt Collection Period = Average Trade Debtors/Average Net Credit Sales per day

Or

365 days or 12 months’ x Average Debtors/Credit Sales (360 days can also be used instead of 365 days)

Or

Explain the differences between the following:            5 x 2 = 10

(a) SQL and SQL*plus.

1.     Ans: SQL (Structured Query Language):

o   Definition: SQL is a standardized language used for managing and querying relational databases. It provides a way to create, retrieve, update, and delete data from databases.

o   Purpose: SQL is primarily used to interact with databases, perform operations like selecting data, inserting records, updating information, and defining database structures (tables, indexes, views, etc.).

o   Language Type: SQL is a high level language with a greater degree of abstraction than procedural languages.

o   Usage: Developers and database administrators write SQL queries to manipulate data and retrieve information from databases.

2.     SQL*Plus:

o   Definition: SQL*Plus is a command line tool that is proprietary to Oracle. It serves as an interface for interacting with Oracle databases.

o   Functionality:

§  Allows users to execute SQL and PL/SQL statements directly against the Oracle server.

§  Provides a command line interface for entering queries and commands.

§  Helps format query results for better readability.

o   Features:

§  Interactive: Users can enter SQL commands interactively.

§  Scripting: SQL*Plus supports running scripts containing multiple SQL statements.

§  Customization: Users can customize their environment using configuration files.

o   Use Case:

§  Developers, database administrators, and system administrators use SQL*Plus for tasks like querying data, creating database objects, and managing Oracle databases.

(b) DML and DDL.

Ans: The differences between DML (Data Manipulation Language) and DDL (Data Definition Language):

1.     DDL (Data Definition Language):

o   Purpose: DDL is used to define the structure of a database. It focuses on creating and modifying database objects such as tables, indexes, views, and constraints.

o   Commands: DDL commands include CREATEALTERDROPRENAME, and TRUNCATE.

o   Impact: DDL statements do not directly affect data within the database; they only modify the database’s schema.

o   Reversibility: DDL declarations are irreversible and challenging to undo.

o   Examples: CREATE TABLE, ALTER TABLE, DROP TABLE, TRUNCATE TABLE, and RENAME TABLE.

2.     DML (Data Manipulation Language):

o   Purpose: DML allows you to manipulate data stored in the database. It deals with tasks like insertion, retrieval, updating, and deletion of records.

o   Commands: DML commands include SELECTINSERTUPDATEDELETE, and MERGE.

o   Impact: DML statements have a direct impact on the database’s data.

o   Reversibility: In case of errors, data can be recovered due to the reversibility of DML statements.

o   Examples: SELECT, INSERT INTO, UPDATE, DELETE FROM, and MERGE INTO.

7. What do you understand by Depreciation Accounting? Describe how depreciation can be calculated in MS Excel 2010.        2+8=10

Ans: Depreciation accounting refers to the systematic allocation of the cost of tangible assets over their useful life. It reflects the decrease in the value of assets due to factors such as wear and tear, obsolescence, or the passage of time. Depreciation is an essential concept in accounting because it helps accurately represent the consumption of asset value over time and facilitates the matching principle, where expenses are matched with the revenues they generate.

In MS Excel 2010, depreciation can be calculated using various methods, such as straight line depreciation, declining balance depreciation, and sum of the years digits depreciation. Here, I'll explain how to calculate depreciation using the straight line method as an example:

 Straight Line Depreciation :

The straight line depreciation method allocates the same amount of depreciation expense evenly over the useful life of the asset.

 Formula :

Depreciation Expense = (Cost of Asset   Salvage Value) / Useful Life

 Steps to Calculate Depreciation in MS Excel 2010 :

 

1.  Enter Data :

     In an Excel worksheet, enter the necessary data:

       Cost of the asset (initial purchase price).

       Salvage value (estimated value of the asset at the end of its useful life).

       Useful life of the asset (number of years over which the asset will be depreciated).

2.  Calculate Depreciation :

     In a cell, enter the formula to calculate depreciation using the straight line method. For example, if the cost of the asset is in cell B2, salvage value is in cell B3, and useful life is in cell B4, you can use the following formula:`

     =((B2   B3) / B4)

3.  Format the Result :

     Format the cell containing the depreciation calculation to display the result as currency or with the desired number of decimal places.

4.  Copy Formula  (Optional):

     If you have multiple assets to depreciate with the same parameters, you can copy the formula to other cells by dragging the fill handle (the small square at the bottom right corner of the cell with the formula) down or across to apply the formula to adjacent cells.

5.  Review and Adjust :

     Review the calculated depreciation amounts to ensure accuracy. Adjust any parameters (cost, salvage value, useful life) if necessary.

By following these steps, you can calculate depreciation using the straight line method in MS Excel 2010. Excel's flexibility and calculation capabilities make it a convenient tool for performing various financial calculations, including depreciation accounting.

Or

Briefly explain MS Word along with its features.          2 + 8 = 10

Ans: Word processing refers generally to the creation, editing, formatting, storage, and output of both printed and online or electronic documents. Word processing is undoubtedly the most used business application for personal computers, perhaps alongside World Wide Web browsers and electronic mail (e mail) applications.

Word processing software includes basic applications designed for casual business or home users and powerful, advanced applications capable of meeting the most demanding needs of businesses. Many word processing applications are designed for use as part of a suite or integrated group of word processing, spreadsheet, and presentation programs. For example, Microsoft Word, probably the most widely used word processing software, is part of the Microsoft Office suite, which includes Microsoft’s PowerPoint presentation program and Excel spreadsheet program.

Features of MS word or Word processing

The main features are:

a) We can create professional documents fast using custom templates.

b) We easily manage large documents using various features like the ability to create table of contents, index, and cross references.

c) We can easily add, remove and copy text in a word file.

d) We can work on multiple documents simultaneously.

e) We can easily conduct spelling and grammar check.

f) With the help of mail merge, we can quickly send the same information to a large number of people. The maid body of the letter can be typed once and we can send the same to different addresses.

g) Auto Correct and Auto Format features catch typographical errors automatically and allow us to use predefined shortcuts and typing patterns to quickly format our documents.

h) The print zoom facility scales a document on different paper sizes, and allows you to print out multiple pages on a single sheet of paper.

i) We can export and save our word documents in PDF, XML and XPS file format.

8. Write short notes on any three of the following:         3 x 5 = 15

(a)  Cell Referencing :

Cell referencing is a fundamental concept in spreadsheet applications like Microsoft Excel. It refers to the process of identifying and accessing cells within a spreadsheet by their unique address or coordinates. There are two main types of cell referencing: relative and absolute.

   Relative Cell Referencing : In relative cell referencing, formulas and functions in Excel adjust their references automatically when copied or moved to other cells. For example, if a formula references cell A1 and is copied to cell B1, the reference will change to B1 automatically.

   Absolute Cell Referencing : Absolute cell referencing fixes the reference to a specific cell or range, regardless of where the formula is copied or moved. It is denoted by adding a dollar sign ($) before the column letter, row number, or both. For example, $A$1 is an absolute reference to cell A1.

Cell referencing allows users to create dynamic formulas and functions that can adapt to changes in data and structure within a spreadsheet.

(c)  Mail Merge :

Mail merge is a feature commonly found in word processing software, such as Microsoft Word, that enables the automatic generation of personalized documents (e.g., letters, envelopes, labels) by merging a template document with data from a structured data source, such as a spreadsheet or database.

   Steps in Mail Merge :

  1. Create a document template in the word processing software, specifying areas where variable data will be inserted (e.g., recipient's name, address).

  2. Connect the document to a data source, typically an Excel spreadsheet or database, containing the variable data.

  3. Insert merge fields into the document template to indicate where data from the data source should be inserted.

  4. Preview and complete the merge, generating individualized documents for each record in the data source.

Mail merge is commonly used for generating personalized letters, invoices, statements, and other mass communications, saving time and effort compared to manual document creation.

(e)  Cardinality :

Cardinality, in the context of databases and data modeling, refers to the relationship between two entities or tables in a database. It defines the number of instances of one entity that can be associated with a single instance of another entity.

   Types of Cardinality :

  1.  One to One (1:1) : Each record in one entity is associated with exactly one record in another entity, and vice versa.

  2.  One to Many (1:N) : Each record in one entity can be associated with multiple records in another entity, but each record in the other entity is associated with only one record in the first entity.

  3.  Many to One (N:1) : The inverse of one to many, where multiple records in one entity are associated with a single record in another entity.

  4.  Many to Many (N:M) : Multiple records in one entity can be associated with multiple records in another entity, creating a many to many relationship. This is typically implemented using a junction table.

Understanding cardinality is crucial for designing efficient and normalized database schemas, as it helps determine the appropriate relationships between entities and ensures data integrity and consistency.

 

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