UPSC Commerce & Accountancy 2021

Answer the following questions in about 150 words each: (a) Briefly explain the significance of Accounting Standard-3 (AS-3). (10 marks) (b) Discuss the importance of Employee Sto…

X Limited and Y Limited were in the business of telecommunication (telecom). Both the companies decided to amalgamate and form a new company XY Limited with an authorized capital…

(a) Mr. B (49 years), a resident individual, furnishes the following particulars pertaining to the year ending 31st March, 2021: Analysis of his bank account in his ledger reveals…

(a) ABC company produces tables. An analysis of their accounting reveals— Fixed cost ₹1,00,000 for the year Variable cost ₹40 per table Selling price ₹140 per table Capacity 2000…

Answer the following questions in about 150 words each: (a) What is risk-return trade-off? Explain its significance in financial decision making. (10 marks) (b) Define optimum cap…

(a) The Zenith Enterprises Ltd. has two investment proposals—project X and project Y. These are mutually exclusive. Project X requires an initial outlay of ₹3·4 crores and project…

(a) XYZ Co. is operating on 60% capacity, producing 48000 units per annum at the following cost price structure: Raw material ₹5 per unit Wages ₹3 per unit Overhead (variable) ₹2…

(a) A company has a capital of ₹ 100 crores with shares of ₹ 100 each. The shares are currently quoted at par in the market. The company is planning to declare a dividend of ₹ 6 p…

Explain the following in about 150 words each : 10×5=50 (a) Non-Verbal Communication 10 (b) Factors Affecting Quality of Work Life 10 (c) Transformational Leadership 10 (d) Source…

(a) "The environment is a major contingency for which an organisation must plan and to which it must adapt." Explain. 20 (b) Discuss the important structural dimensions of organis…

(a) "An organisation without goals is like a rudderless ship." Comment and explain the importance of goals. 20 (b) Explain the objectives and the phases involved in establishing a…

(a) Explain how promotion can be used as a tool to enhance job performance. 10 (b) What is the relevance of Transactional Analysis in modern organisations ? Explain the key types…

Explain the following in about 150 words each : 10×5=50 (a) Strike vs. Lockout 10 (b) Performance Management 10 (c) Philosophy of Workers' Participation in Management 10 (d) Scope…

(a) Describe the importance and types of training. 20 (b) What is a good job description ? List some methods of collecting job description information. 10 (c) What is Placement ?…

(a) "Different types of tests are used in the selection of employees." Discuss. 20 (b) Discuss the implications of Maslow's need hierarchy theory and Herzberg's two-factor theory…

(a) "Trade unions are an impediment to the growth of industry." Do you agree ? Critically evaluate the role of trade unions in the present context. 20 (b) "Industrial conflict is…