M.

Com
2nd Year

Master of Commerce
(M.Com)

Second Year
Assignments
2022-2023

For July 2022 and January 2023 admission cycle

School of Management Studies

Indira Gandhi National Open University
Maidan Garhi, New Delhi -110 068
 School of Management Studies
Indira Gandhi National Open University

Master of Commerce (M.Com)

Second Year
ASSIGNMENTS − 2022-2023
Dear Students,

As explained in the Programme Guide, you have to do one Tutor Marked Assignment for each course.
We are sending the assignments of all the six courses together in this booklet.

Assignment is given 30% weightage in the final assessment. To be eligible to appear in the Term-End
Examination, it is compulsory for you to submit the assignments as per the schedule. Before attempting
the assignments, you should carefully read the instructions given in the Programme Guide.

These assignments are valid for two admission cycles (July 2022 and January 2023). The validity is
given below:

1. Those who are enrolled in July 2022, it is valid upto June 2023.
2. Those who are enrolled in January 2023, it is valid upto December 2023.

In case you are planning to appear in June Term-End Examination, you must submit the assignments to
the Coordinator of your Study Centre latest by 15th March, and if you are planning to appear in
December Term-End Examination, you must submit them latest by 15th September.
 TUTOR MARKED ASSIGNMENT

Course Code : MCO – 01

Course Title : Organisation Theory and Behavior
Assignment Code : MCO - 01 /TMA/2022-23
Coverage : All Blocks

Maximum Marks: 100

Attempt all the questions
Q. 1 What do you mean by bureaucracy? Discuss its characteristics. (20)
Do you think that bureaucracy enhances efficiency in the
organisation. Give your arguments.
Q. 2 (a) Explain process of perception. What are the factors those
influence perception?
(10+10)
(b) Discuss individual management strategies of stress. Do you
think that they can reduce stress in the organisation? Discuss.
Q. 3 Comment briefly on the following statements: (20)

a) Persuasion is a fact of modern life

b) Stress is moderated by anxiety and burnout.
c) Job design is a continuous process.
d) Culture is the social glue that helps hold the organisation
together.

Q. 4 Difference between the following: (20)

a) Classical and neo-classical theory of management
b) Classical conditioning and operant conditioning
c) Positive reinforcement and negative reinforcement.
d) Evolutionary and Revolutionary strategies of change
Q. 5 Write short notes on the following: (20)
a) Resistance to Change
b) Work Related Attitudes
c) Group Cohesiveness
d) Barriers to Communication
 
 TUTOR MARKED ASSIGNMENT

Course Code : MCO – 03

Course Title : Research Methodology and Statistical
Analysis
Assignment Code : MCO - 03 /TMA/2022-23
Coverage : All Blocks

Maximum Marks: 100

Attempt all the questions
Q. 1 What is Research Design? List the various components of a (20)
research design?
Q. 2 a) Explain the concept of skewness. How does it help in (10+10)
analyzing the data?
b) What is reporting? What are the different stages in the
preparation of a report?
Q. 3 Briefly comment on the following: (4×5)
a) “The research has to provide answers to the research
questions raised.”
b) “Visual presentation of data makes comparison easy.”
c) “The analysis of time series is of great utility not only to
research workers but also to economists, businessmen and
scientists, etc.”
d) “The interpretation of data is a very difficult task and
requires a high degree of skill, care, judgment, and
objectivity.”
Q. 4 Write short notes on the following: (4×5)
a) Essentials of a good sample
b) Coding of data
c) Normal Distribution
d) Characteristics of a good report

Q. 5 Distinguish between the following: (4×5)

a) Pilot testing and Pre-testing of the Questionnaire
b) Price Indices and Value Indices
c) Frequency distribution and Probability distribution
d) Large samples and Small samples
 TUTOR MARKED ASSIGNMENT

Course Code : MCO – 04

Course Title : Business Environment
Assignment Code : MCO - 04 /TMA/2022-23
Coverage : All Blocks

Maximum Marks: 100

Attempt all the questions
1) What do you understand by business environment? Discuss its (20)
importance for the business.

2) How does socio-cultural environment affects business decision- (20)

making? Give a brief ketch of the nature of socio-cultural
environment prevailing in India.

3) What is an industrial license? Enumerate the circumstances under (20)

which it is necessary.

4) Why is Indian economy regarded an underdeveloped economy? (20)

State its basic characteristics.

5) Explain the concept of globalization as a national policy with (20)

particular references to the policy initiative taken by the
Government of India since 1991.
 TUTOR MARKED ASSIGNMENT

Course Code : MCO – 05

Course Title : Accounting for Managerial
Decisions
Assignment Code : MCO - 05 /TMA/2022-23
Coverage : All Blocks

Maximum Marks: 100

Attempt all the questions
1) a) Costs may be classified according to their nature and characteristics. Explain. (10+10)
b) State the conditions under which the income statement prepared with
absorption costing and marginal costing will give different results.
2) Distinguish between the following: (4×5)
(a) Variable and Fixed costs
(b) Differential costing and Marginal costing
(c) CVP analysis and Breakeven analysis
(d) Cash Budget and Master budget
3) Following in the Trial Balance of a limited Company as at 31st December, 2021 (20)
Particulars Debit Credit
Share Capital 4,00,000
Cash in hand 6,200
Rent 5,300
Prepaid Expenses 4,600
Repairs & Maintenance 8,600
Advances from Customers 50,000
General Reserve 3,00,000
Raw Materials at Cost 2,67,000
Sundry Creditors 3,40,000
Plant and Machinery 4,30,000
Power 8,800
Travelling and Conveyance 4,100
Auditors’ Fees 1,500
Cash at Bank 8,000
Land 30,000
Provision for Taxation 2,10,000
Furniture 12,200
Staff advances 5,300
Sundry Debtors 1,40,000
Misc. Income 54,600
Finished Goods at cost 3,10,000
Income-tax Advances 3,00,000
Misc. Expenses 61,400
Raw Materials Consumption 28,60,000
Sales 42,30,000
Development Rebate Reserve 1,00,000
Building 74,100
Salaries, Wages &Bonus 11,60,000
Cash Credit from Bank 12,500
Total 56,97,100 56,97,100

The following additional information is also available:

 i) The authorized capital of the company is 80,000 equity shares of Rs. 10 each
of which 50% has been issued and has been recommended by the directors.
ii) A dividend of 15% on the paid-up capital has been recommended by the
directors.
iii) The closing stock of finished goods at cost is Rs. 5,60,000.
iv) The development rebate reserve is no longer required.
v) Depreciation on plant and machinery amounting to Rs. 43,000 on furniture
amounting to Rs. 1,300 and on building amounting to Rs. 3,800 has been
debited to miscellaneous expenses.
vi) Surplus in profit and loss account after proposed dividends, is to be transferred
to general reserve.
vii) Income-tax assessment for a prior year has been completed, fixing the income
tax liability at Rs. 1,55,000 (against which a provision of Rs. 80,000 and
advances of income tax of Rs. 70,000 exists in the books).

You are required to prepare:

i. Profit and loss account for the year ended 31st December, 2004; and
ii. Balance sheet in the prescribed form as on that date.

4) The Standard Cost of Chemical mixture ‘PQ’ is as follows: (20)

40% of material P @ Rs.400 per kg. 60% of material Q @ Rs.600 per kg.
A standard loss of 10% is normally anticipated in production.
The following particulars are available for the month of March, 2004.
180 kgs of material P have been used @ Rs.680 per kg
220 kgs of material Q have been used @ Rs.360 per kg.
The actual of production of ‘PQ’ was 369 kgs.
Calculate the following variances:
a) Material Price Variance
b) Material Usage Variance
c) Material Mix Variance
d) Material Yield Variance
5) a) Explain how the variance analysis relating to overheads differ from that (10+10)
relating to material and labour.
b) In what ways can we analyse sales variances. Explain in detail.
 TUTOR MARKED ASSIGNMENT
COURSE CODE : MCO-06
COURSE TITLE : MARKETING MANAGEMENT
ASSIGNMENT CODE : MCO-06/TMA/2022-2023
COVERAGE : ALL BLOCKS
Maximum Marks: 100
Attempt all the questions:
1) What do you mean by Buyer Behavior? Discuss various social and (20)

Cultural factors which influence the buyer behavior?

2) What are the objectives of Pricing? Discuss the basic methods of Price (20)

Determination.
3) Write short notes on the following: (4×5)
(a) Positioning
(b) Warehousing
(c) Personal Selling
(d) Relationship Marketing
4) Differentiate between the following (4×5)
(a) Consumer goods and Industrial goods
(b) Selective and Intensive Distribution
(c) Advertising and Publicity
(d) Selling and Marketing
5) Comment briefly on the following statement: (4×5)
(a) “Rural marketing in India offer huge opportunities and throw
challenges to marketers”.
(b) “The basic purpose of marketing research is to facilitate
decision making process”.
(c) “The rate of failure of new products is very high”.
(d) “Market Communication plays an important role in a company’s
overall marketing program”.
 
 TUTOR MARKED ASSIGNMENT
COURSE CODE : MCO-07
COURSE TITLE : Financial Managements
ASSIGNMENT CODE : MCO-07/TMA/2022-2023
COVERAGE : ALL BLOCKS
Maximum Marks: 100
Attempt all the questions:
1) (a) “Investment, financing and dividend decisions are all interrelated” comment. (10+10)
(b) What is time value of money? Discuss its relevance in financial decision
making.
2) Discuss the different approaches for valuation of equity shares. (20)

3) A company is considering the following investment projects. (20)

Projects Initial Cash Flows ( `)

Investment `
A 10,00,000 12,00,000 8,00,000 Nil
B 10,00,000 8,00,000 10,00,000 12,00,000
C 10,00,000 3,00,000 5,00,000 5,00,000
D 10,00,000 10,00,000 6,00,000 3,00,000

Find out payback period, and net present value and rank the projects according to
them. Assume discount rate 10% and 20%.
4) (a) What is operating leverage and financial leverage? What is their significance? (10+10)
(b) Firm ‘A’ has a annual sale of Rs 80,00,000 and variable cost is Rs 50,00,000.
Fixed cost is Rs 5,00,000 per year. Company has 11% debentures of Rs
30,00,000. Find out operating leverage and financial leverage of the firm.

5) (a) Discuss M & M preposition I of capital structure. (10+10)

(b) What is credit policy? Explain its variables.