WBCS Exam Main Optional question Paper on Commerce & Accountancy (Paper - II) - 2013

W.B.C.S. EXAMINATlON - 2013

Optional Paper

COMMERCE AND ACCOUNTANCY - PAPER II

Tile Allowed : 3 Hours                                 Full Marks : 100

If the questions attempted are in excess of the prescribed number, only the questions attempted first up to the prescribed number shall, be valued and the remaining ones ignored.

Answers may be given either in English or in Bengali but all answers must be in one and the same language.

Group-A

Answer question uo. 1 and any one from the rest.

1.  (a) A sound financial system has very important role in the economic growth of a country -Elucidate this statement.      16
     (b) What is mean by 'ways and means advance' ?        4

2.  (a) Discuss the credit creation process of commercial banks.    12

     (b) Write notes on : NSDL, CDSL.      4

3.  (a) Enumerate the role of NABARD in agricultural and rural development.       12

     (b) Write note on : OTCEI.

Group-B

Answer any two questions.

4.  (a) Write the circumstances when an offer comes to an end, and is no longer open to acceptance under Indian Contract Act. 1872.     8

    (b) Give the procedures of alteration of Memorandum of Asso­ciation of a Company.       8

5.  (a) What is an industrial dispute under Industrial Dispute Act, 1947 ?       4

     (b) Write the rights of a consumer under Consumer Protection Act, 1986.       8

     (c) Write the meaning of 'free consent' under the Indian Con­tract Act, 1872.     4

6.  (a) How directors of a company are selected ?       4

    (b) Directors are described as trustees of the company and sometimes as its agents —Discuss.      6

    (c) Write the disqualifications of a Director.        6

7.  (a) Write notes on as per Industrial Dispute Act. 1947.      6

Labour Court;

Appropriate government;

Reference to arbitration;         12

    (b) Enumerate the contracts which need not be performed under the Indian Contract Act, 1872.        4

Group-C

Answer any one question

8.  (a) "Internal check and internal audit are important constituents of the overall system of internal control"  —Discuss      10

     (b) Explain the concepts of 'inherent risk' and 'control risk' with examples.       6

9.  (a) Give the salient features of audit of Non-government organisations.           8

     (b) Elucidate the term 'true and fair' in the context of auditor's report.

Group-D

Answer any one question

10.  (a) Explain the concept of modern organisation theory.       8

      (b)  "Leadership is situational"—Discuss.      8

11.  (a) Enumerate the vroom's valence expectancy theory of  motivation.     10

       (b) Write a note on : Matrix organisation structure.       6

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