UPSC Commerce & Accountancy 2023

Answer the following questions in about 150 words each: (a) What is meant by buyback of shares by companies? Explain the reasons and sources of buyback of shares. (10 marks) (b) "…

(a) The Balance Sheet of AB Limited as on 31st March, 2022 is as follows: ₹ I. Equity and Liabilities 1. Shareholders' Funds: (a) Share Capital: 16,000 Equity Shares @ ₹ 100 each…

(a) From the following information, prepare Process A/cs and calculate the actual profits earned by X Ltd. for the month of April 2022 : Stocks in process are valued at prime cost…

(a) A Limited invited applications for 160000 shares of ₹ 10 each at a premium of ₹ 2.50 per share payable as follows : On Application—₹ 3 per share On Allotment—₹ 4.50 per share…

Answer the following questions in about 150 words each: (a) Explain the 'Financial Indifference Point' in the context of EBIT-EPS analysis by giving suitable example. (10 marks) (…

(a) Moon Ltd. wants to replace its labour-intensive manufacturing facility. The company is evaluating a project to install a machining system. It is estimated that the system will…

(a) The following Balance Sheet is given as on 31st March, 2022 : Particulars Amount ₹ I. Equity and Liabilities 1. Shareholders' Funds : Equity Share Capital 5,00,000 10% Prefere…

(a) X Limited has its present annual sales amounting to ₹ 60 lakhs at ₹ 24 per unit. Variable costs are ₹ 16 per unit and fixed costs amount to ₹ 5 lakhs per annum. Its present cr…

Answer each of the following in about 150 words : 10×5=50 (a) What are the external environmental factors that are essential to an organisation ? 10 (b) Describe the main proposit…

(a) How is power used as a tool of organisational control ? Elaborate in detail the various sources of power. 20 (b) "Profit maximization as a goal, is being gradually considered…

(a) How is Herzberg's "Motivation-Hygiene Theory" useful to organisations ? List any five 'Hygiene Factors' applicable to Indian organisations. 20 (b) Describe the importance of '…

(a) Describe 'Perceptual Process.' Explain the selection, organisation and interpretation of stimuli. 20 (b) Identify some changes observed in the demographic composition of the I…

Answer each of the following in about 150 words : 10×5=50 (a) "A good job-description leads to improved employee satisfaction." Explain. 10 (b) Explain the purpose of employee ori…

(a) How do Trade Unions contribute to the betterment of Employer-Employee relations ? Describe. 20 (b) "Employee Welfare is the joint responsibility of the State, Employers and Tr…

(a) "ILO is still relevant for Modern India." Elaborate in detail. 20 (b) "Industrial Democracy functions in India through the demarcation of levels of participation and according…

(a) Describe the scope and relevance of HRM in organisations today. 20 (b) Describe the status of Industrial Relations in the Indian Public Sector Undertakings. 20 (c) How do orga…