Mangalore University Credit Based III Semester B.B.M Degree Examination,Oct./Nov 2012 (New Syllabus) ( 2006-07 Batch onwards)
                                      BUSINESS MATHEMATICS-Solution

g. Bankers Discount:- For discounting the bill, the bank deduct the interest on the sum due for the
period between the date of exchange and the due date. The interst charged by the bank on face value
of the bill is known as Bankers Discount
Bankers Discount B.D= Anr/100
A= Face value of the bill, r= rate of interest, n=period


h. Simple Interest I =Prt
     P=4000 r=9%, t=3years
      I= 4000* 9*3/100
       = Rs.1080/-

i.   x^2 -27x+50=0
     (x-25)(x-2)
    = x=25, x=2

j.Perpetuity:- An Annuity which continues for ever is perpetuity.
  example:- Water tax paid to Muncipality

k. I=Prt
    I=480, t=4yrs, r=?, P=1500
   
    480= 1500*4*r/100
    r= 480*100/(1500*4)
     = 8%

l. Slack Variable:-
    In L.P.P, the constraint may be '<=', or '>=' or '= '.  To make '<='  constraint to '=', we add a
variable S1, where s1>=0 , to left side of the constraint. This variable is called Slack variable.
eg:-x1+x2<=10  , x1+x2+s1=10

2 Solve using cramer's rule
   x+y+z= 3
   2x+ y+2z= 5
   4x-y+3z=6

A= 1   1  1
      2   1  2
      4  -1  3

|A|= 1(3+2)-1(6-8)+1(-2-4)
     = 5+2-6
      = 1
A1=  3   1  1
         5   1  2
         6  -1  3
|A1|= 3( 3+2)-1(15-12)+1(-5-6)
      =15-3-11
      = 1
A2= 1   3  1
        2   5  2
        4  6   3

       =1(15-12)-3(6-8)+1(12-20)
       = 3+6-8
       = 1

A3=  1   1  3
         2   1  5
         4  -1  6
|A3|  = 1(6+5) -1(12-20)+3(-2-4)
    = 11+8-18
    =1

 X=|A1|/|A|= 1/1=1
Y=|A2|/|A|= 1/1=1
Z= |A3|/|A|= 1/1=1


3. Let the three number be a-d,a,a+d
 sum of three numbers= a-d+a+a+d= 18
                                 = 3a= 18, a=18/3= 6
product of three numbers= (a-d)a(a+d)= 192
                                         (a-d)(a+d)= 192/6
                                          a^2 - d^2= 32
                                           6^2-d^2= 32
                                           36-32= d^2
                                            d=2
The three numbers are a-d= 6-2=4
                                       a=6
                                  a+d=6+2=8

(working note:- 4+6+8=18,4*6*8=192)  

4.Let the current age of wife=x , Current age of Husband=y
   Ratio 8 years back = (x-8)/(y-8)= 11/14
                                   = 14(x-8)=11(y-8)
                                   = 14x-112-11y+88=0
                                   =14x-11y=24     ----------1
  As per current ratio x/y=5/6
                                   6x-5y=0   -----------2
 solving equation 1 and 2
     14 x-11y=24-------------1
       6 x- 5y = 0 -------------2

multiplying equation 1*5 and equation 2* 11
      (14*5)x -(11*5)y= (24*5)
      (6*11)x- (5*11)y=  (0*11)

      70x-55y=120------------------3
      66x-55y=0---------------------4
     4x=120     eq 3-4
       x=120/4
         = 30

  70*30 -120= 55y
  1980=55y
  y=36

age of wife=30 years and age of husband=36.


5.

6. Let 12th march is Zero date
No.of days till 29th March= 17 days
No.of days till  14th April= 17+2+14=34days
No.of days till  6th June = 19+30+31+6=86days

  Bill no.            face value                     no.of days                     sum(nipi)
  1                       300                                  0                                     0
  2                       200                                  17                                   3400
  3                       400                                  34                                   13600
  4                       600                                  86                                   51600
                sum pi=1500                                                 sum(nipi)= 68600

equated due date= sum(nipi)/sum pi
                            = 68600/1500
                            = 45.7 days
The equated due date is 46 days ahead of march 12th  ie, 19+27
                           = April 27. 

7. 
     F=p[1+ i/2]^2n
     
    P=30000, i=16/100, n=2
    = 30000[1+ .16/2]^2*2
    = 30000*(1.08)^4
    = Rs.40814.66/-

8.

     Let x: number of units of Model A to be produced
           y:                      ''                     B      "

                                      Model A            Model B           Requirement
No.of units                          x                          y
Profit                                  10                         12                Maximize
Labour                                3x                         2x               <=500
demand                               200                      250            

Maximize Z= 10x+12y
subject to 3x+ 2x<=500
x>=200,y>=250   

9.a) 
  
         4 0 1                   3 2 1
A=    2 3 1      B=        1 3 2
         4 1 3                   2 3 4

AB= 12+0+2         8+0+3          4+0+4
         6+3+2          4+9+3          2+6+4
         12+1+6        8+3+9          4+2+12

   = 15    11     8
      11    16    12
      19    20    18

BA=>                          3 2 1              4    0    1
                       B=        1 3 2       A=  2    3    1
                                    2 3 4              4    1    3


BA= 12+4+4     6+1      3+2+3
         4+6+8      9+2      1+3+6
         8+6+16    9+4      2+3+12

    = 20   7     8
       18   11   10
       30   3     17

AB not equal to BA


b). 

       A= 4  6   1
             1  3   2
             1  4   2 

mod A= 4(6-8)-6(2-2)+1(4-3)
          = 4(-2)-6(0)+1(1)
          = -8+1=-7

                            4    1    1
A transpose  =    6    3   4
                            1    2    2


    a11=6-8=-2; a12=12-4=8; a13=12-3=9
    a21=2-2=0; a22=8-1=7; a23=8-1=7
    a31=4-3=1;a32=16-6=10;a33=12-6=6

                          -2   8    9          -2   -8    9
                           0   7    7    =>   0    7    -7
                           1   10  6           1    -10  6

M^-1= 1/det(M) *adj M
      
         = 1/-7(  -2   -8     9
                       0    7    - 7
                       1  -10    6)
      
         =   2/7     8/7    -9/7
                0        -1       1  
              -1/7    10/7   -6/7

9.

   tn=a+(n-1)d
   
  t5= a+4d=17
  t7=a+6d=24
  
 a+4d=17                   a+6d=24
 a+6d=24                   a+4d=17
                                       2d=7  d=7/2

a+4d=17
a+4*7/2=17
a=17-14=3;  first term-a=3;  common difference- d=7/2

10.a)
     50 men=10  days earn Rs.60000/-
     x  men =10 days earn Rs.100000/-
   
    50/x = 60000/100000 =83.33men=>84 men


b). cash price= Rs.92.20/-
     Cash Price= Invoice Price-Discount
     92.20= x-x*4/100
     92.20=96/100*X
     x=96.0416/- = Rs.96.05/=

    invoice price=marked price-trade discount
    96.05=x-5/100*x
    x=101.10= 101.10/-
    Marked Price=Rs.101.10/-

c) 
  I=Prt
  P=6000 t=


11.a)
    
      A=500, n=8, i=0.05
      F= A((1+i)^n   -1)(1+i)
                       i

       = 500((1.05)^8   -1)(1.05)
                           0.05
       = Rs.5013.28/-

b) F= P(1+i)^n
      1200= 1000(1+i)^2
      1.2=(1+i)^2
      1+i=1.0955
       i=9.55%

c)F= A((1+i)^n  -1)(1+i)
              i
       6000((1+0.15)^10  -1)(1+.15)
     =            0.15
  
     = Rs.140095.66/-
   
12.L.P.P By Simplex Method

     By introducing slack variable S1 and S2 the given L.P.P is written in the standard 
form is as follows
The standard form is;- 
Maximise Z=4X+5Y+0S1+0S2
 s.t 2X+Y+S1=12
      3X+2Y+S2=14
and x,y,s1,s2>=0


The matrix form= 

 Maximise Z= (4  5 0 0)( x
                                         y
                                         s1
                                         s2)


s.t  =>  2 1 1 0   (x
            3  2 0 1    y               = 4
                            s1                 5
                            s2)
    
     => x                     0
          y           >=      0
          s1                    0
          s2                    0

Mangalore University
Credit based III Semester B.B.M Degree Examination, Oct./Nov 2012
                           (2011-2012 and Earlier Batches)
                           
                            MARKETING MANAGEMENT

Mangalore University
Credit based III Semester B.B.M Degree Examination, Oct./Nov 2012
                           (2011-2012 and Earlier Batches)
                           
                            COMMERCIAL LAW

Mangalore University
Credit based III Semester B.B.M Degree Examination, Oct./Nov 2012
                           (2011-2012 and Earlier Batches)

                            BUSINESS ECONOMICS

Mangalore University
Credit Baed III Semester B.B.M Degree Examination,Oct./Nov 2012
            (New Syllabus) ( 2006-07 Batch onwards)
            
                    BUSINESS MATHEMATICS

for SOLUTION  click here

B.B.M Mangalore University-CORPORATE ACCOUNTING - I

BM-206: CORPORATE ACCOUNTING - I
Objective:
To familiarize the students with the various types of maintained by a Corporate Body.
UNIT I
Accounts relating to formation of a company
Issue of shares-Equity arid Preference-Forfeiture
And Reissue of shares-Surrender of shares-Conversion of shares into stock- Stock split and reverse split. 12 hrs.
UNIT II
Redemption of Redeemable Preference Shares Issue of Debentures-Redemption of Debentures (Sinking fund only) 12 hrs.
UNIT III
Profit prior to incorporation and after incorporation (6 hrs) Underwriting of shares and Debentures-Calculation of Under writers Liability (4 hrs)
Issue of Rights shares and calculation of value of right (2 hrs) 12 hrs.
UNIT IV
Divisible Profits-Dividend-Issue of Bonus shares (6 hrs) 12 hrs.
Fire Insurance claim
UNIT V
Preparation of final Accounts of Companies. Manufacturing Trading Profit and Loss Account. P&L Appropriation Account And Balance Sheet
1
2 hrs.
--
-------
To
tal 60 hrs.
---------
BOOKS FOR STUDY:
1. B.S.Raman - i) Accounting III (ii) Advanced Accounts
2. R.L.Gupta and Radhaswamy - Advanced Accounts Vol.II
3. Shukla and Grewal - Advanced Accounts.
BOOKS FOR REFERENCE:
1. Jain and Narang - Company Accounts
2. S.P lyengar - Advanced Accounts.
3. Maheshwari S. J. - Advanced Accounting

B.B.M Mangalore University-Financial Management

BM-205: Financial Management
OBJECTIVE:
To acquaint the students with the basic concepts of financial management.
UNIT I
Financial Management- An Overview
Nature of Finance Function- Finance and related disciplines, Scope of Financial Management- Traditional approach and Modem approach-Changing role of Financial Manager-Financial Decisions. Objectives of Financial Management-Profit Vs Wealth Maximization, Organization of Finance function
Time Value of Money calculation, basic techniques: Compounding and Discounting; Objectives, calculation. 12 hrs.
UNIT II
Capital Budgeting Decisions
Nature and Significance-Kinds-Cash flows Vs Accounting Profit, Determination of Relevant Cash flow -only under Single Proposal; Evaluation Techniques -Traditional Techniques: ARR, Payback Method, DCF Technique. NPV method, IRK Profitability Index. Capital Budgeting Process. Only Simple Problems to be solved. 12 hrs.
UNIT III
Concept and Measurement of Cost of Capital
Definition and Concepts- Opportunity Cos', Specific and W ACC, Explicit and Implicit Cost. Significance; Measurement of Specific Costs- Debt, Preference Shares. Equity. Retained Earnings, Computation of Overall Cost of Capital Book Value weights. Marginal Weights and Market Value Weights-Problems to be worked out.
12 hrs.
UNIT IV
Financing Decisions
Financial Leverage-Meaning, Measures. Effect on Shareholders return. EBITEPS Analysis
Meaning of Capital Structure; Capital Structure Theories- NI Approach, NOI Approach. Traditional Approach, M-M Hypothesis with taxes -without taxes Factors affecting Capital Structure
12 hrs.
UNIT V
Dividend Decisions
Walters Model, Gordon's Model, M-\f Hypothesis, Dividend Policy Practical Considerations in Dividend Policy-factors affecting dividend policy, Stability of dividends- Significance
12 hrs.
---------
60 hrs.
---------
BOOKS FOR REFERENCE &STUDY
I. Van Home J.C. -Financial Management & Policy
2. Van Horne lc. -Fundamentals of Financial Management
3. Khan M.Y & Jain P.K -Financial Management, Text & Problems
4. Prasanna Chandra -Financial Management. Theory & Practice
5. I.M. Pandey -Financial Management

B.B.M Mangalore University-MARKETING MANAGEMENT

BM-204:MARKETING MANAGEMENT
OBJECTIVE:
The objective of this paper is to acquaint students to the concepts of marketing and its applications.
UNIT I
Marketing
Importance. Nature and Scope of Marketing; Importance of Marketing: Marketing Concepts-Traditional. Modern. Evolution: Selling Vs Marketing: Functions of Marketing
12 hrs.
UNIT II
Marketing Mix
PRODUCT: Meaning. Definitions. Concepts. Types (Consumers and Industrial goods) Product Planning and Development; Product Life Cycle. Elements of Product Mix (Branding. Packaging. Labelling, After Sales Service)
PRICE: Meaning, Definitions. Importance of Price. Factors affecting price of a product/service. Methods. 12 hrs.
UNIT III
MARKETING MIX (CONTINUED)
DISTRIBUTION CHANNELS AND PHYSICAL DISTRIBUTION:
Meaning. Definitions. Types. Factors affecting choice of a distribution channel. Marketing Intermediaries. Physical Distribution of goods-Types of Distribution Functions. Components of Physical Distribution. Importance of Physical Distribution Management
PROMOTION: Meaning. Promotion Mix: Advertising: Meaning. Characteristics; Personal Selling: Meaning. functions of salesman; Sales Promotion: Meaning. Tools: Public Relations. 12 hrs.
UNIT IV
RURAL MARKETING
Definition of Rural area. Importance. Nature and Scope: Rural Consumer: Characteristics. Attitudes and Behavior'. Buying Patterns and Influences. Segmenting Rural Markets.
12 hrs.
UNIT V
SERVICES MARKETING
Nature and Types of Services; Difference between services and goods marketing: Service market segmental ion; Targeting and Positioning. Marketing of Financial. Hospitality and Educational Services. 12 hrs.
-------
Total 60 hrs.
----------
BOOKS FOR REFERENCE & STUDY
1. K.D. Basava - Marketing Management
2. Rajagopal - Management Rural Business
3. Gopalaswamy - Rural Marketing
4. Philip Kotler - Marketing Management
5. S.A. Sherlekar - Marketing Management
6. Stanton W.J. Etzel Michael J. & Walker Bruce J - Fundamentals of Marketing
7. Namkumari and Ramaswami - Marketing Management
8. Christopher H Lovelock - Service Marketing
9. Shankar Ravi - Service Marketing (The Indian Experience)
10. Sontoki - Marketing Management
11. Rajan Nair - Marketing

B.B.M Mangalore University-COMMERCIAL LAW

BM-203: COMMERCIAL LAW
Objective:
To familiarize the students with the relevant legislations affecting business.
UNIT I:
Nature and significance of Law Branches of Law - Branches of Law - Sources of Mercantile Law - Law of Contract - Definition & Essentials of Contract - Types of Contract
12 hrs.
UNIT II:
Offer - Acceptance - Consideration - Capacity 10 Contract -. free consent - Lawful object: Wagering Agreement - Contingent Contract - Quasi Contract (Meaning only)
12 hrs.
UNIT III:
Discharge of Contract - Modes of discharge - Breach of Contract - Remedies for Breach
Special Contracts - Indemnity - Guarantee - Contract of Agency
12 hrs.
UNIT IV:
Negotiable Instruments Act - Meaning & features - Presumptions
Types - P.N. RE. & Cheque (Meaning. proforma & differences) - Crossing (meaning & types only) - dishonour of cheque under Sec. 138A
Arbitration Act - Meaning - Types of Settlement (Arbitration. Mediation & conciliation)
12 hrs.
UNITV:
Information Technology Law - Purpose & significance - governance acknowledgement & dispatch of Electronic Records - digital signature - Cyber Law Competition Act - Purpose & object - prohibited Agreements - Powers of the Commission
Intellectual Property Law - Patent - Trade Mark - Copy right - Industrial Design.
12 hrs.
---------
Total 60 hrs.
---------
Books for Study:
I. N.D. Kapoor - Elements of Mercantitle Law
2. Mr. Sheila - Mercantile Law
3. K.Aswathappa & K.Ramachandra - Business Law
4. Umesh Maiya - A text book of Commercial Law
Books for Reference:
I. B.S.Raman - Mercantile Law
2. Autar Singh - Mercantile Law
3. K.R.Bulchandani - Business Law (for management)

B.B.M Mangalore University-BUSINESS ECONOMICS

BM-202: BUSINESS ECONOMICS
Objective: To acquaint with the macro issues of business economics and give a better picture about the interdependency in the economy
UNIT I
Meaning .major issues and importance of Macro Economics-Supply side Economics Rational Expectations Theory-Keyne' s Theory of Employment-Principle of Effective Demand-Aggregate Supply-Aggregate Demand-Determination of the Equilibrium Level of Employment by Effective Demand -Under employment equilibrium -Causes of Depression and Cyclical Unemployment -Policy Implications of Keynes's Theory of Employment and Income-Importance of Fiscal Policy-Consumption Function - Average and Marginal Propensity to Consume-Factors determining Propensity to consume-Autonomous and Induced Investment-Determinants of Investment Contributions of Amartya Sen
12 Hrs
UNIT II
Index Numbers-Computation of simple. weighted Price Index numbers. Inflation-Meaning- Types-Causes-Effects- Measures to control inflation- Inflationary gap-Deflation-Effects-Stagflation-causes-Basic proposition of Supply side Economics- Reagonomies and supply side economics
Business Cycles-Phases-Features-Evil effects on Business firms-Minimizing effects
12 Hrs
UNIT III
Public Finance-Sources of Revenue- Tax and Non tax-Classification of Taxes-Canons of Taxation-Effects of taxation- VAT & its implication-Public Expenditure- Types Effect-Public debt-Importance-Public debt and inflation-Deficit Financing-Purpose impact on economic growth- Fiscal Policy-Objectives and role. Disinvestments Policy
12 Hrs
UNIT IV
India and the World Economy-Globalization-Emergence. steps and effect-India and WTO-DOHA Declaration- Any other latest development
12 hrs.
Total --------
48 hrs.
--------
BOOKS FOR STUDY
1. H.L. Ahuja-Macroeconomics for Business and Management
2. R.L. Varshney and K.L. Maheshwari-Managerial Economics 18th Revised and Enlarged
Edition
3. S. K. Misra and V. K. Puri-Indian Economy
4. D. M. Mithani-A Course in Business Economics
5. M.L.Seth-Money, Banking, International Trade & Public: Finance
6. D.N.Dwimdi - Managerial Economies (6th edition)
BOOKS FOR REFERENCE
1. Rosalind Levacic-Macro Economics The Static & Dynamic Analysis of Modern Economy
2. V. K. Bhalla & S. Shiva Ramu- International Business-Environment and Management
3. Ruddar Dati & K.P. M. Sundharam-Indian Economy-(Latest Edition)
4. B.P. Tyagi - Public Finance

B.B.M Mangalore University-BUSINESS MATHEMATICS

III SEMESTER
BM-201: BUSINESS MATHEMATICS
Objective: To acquaint the students with the basic knowledge: of business mathematics. increase their analytical ability and to use analytical skills to facilitate managerial decision making.
UNIT I
Matrices and Determinants
Determinants - Value of determinants - solving simultaneous equation (with two & three variables) by Cramer's Rule.
Matrices - Basic concepts - Additions - 5ubtraction - Multiplication Adjoint and inverse of matrix
Progressions - Arithmetic Progression - Definition -- n1h term -- sum - 3 numbers in A.P.
Geometric progression - Definition nth term - sum - 3 numbers in G.P.
Practical problems related to AP. & G.P. 12 hrs.
UNIT 2
Ratio and Proportion -- Direct proportion -- inverse proportion
Percentage -- Commission - Brokerage and Discount
Simple Interest - Payment by Installment -- True Discount and Banker's Discount - Equated due date. 12 hrs.
UNIT 3
Logarithms - Definition -Laws of Logarithms - Common Logarithms -Characteristics and mantissa - Antilogarithms
Compound Interest and Annuities - Formula for compound interest - interest payable half yearly or quarterly - Annuities -- Amount of an immediate annuity and annuity due - Depreciation - Present value of immediate annuity and annuity due - Present
value of perpetuity 12 hrs.
UNIT 4
Formulation of simple simultaneous equations and their solution - Quadratic equations -- solution of quadratic equation by factors and by formula
Linear Programming -- Framing LPP -- solving LPP by - graphical method and
simplex method (except Duality in Linear Programming 12 hrs
---------
Total 48 hrs.
---------
BOOKS FOR REFERENCE & STUDY
1. Problems and Solutions in Mathematics - V.K. Kapoor
2. Business Mathematics and Statistics Fundamentals - B.M.Agarwal
3. Linear Programming Methods and Applications - G.V.Shenoy
4. Mathematics for Cost Accounts - Vishwanath
5. Business Mathematics -- D.C. Sancheti & V.K.Kapoor
6. Commercial Arithmetic - B.G.Iyer & S.A. Bari.