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ICWAI Foundation Test Papers (Revision July 2009)-Test Papers for Postal Coaching (Revised July 2009)

ICWAI Foundation Test Papers (Revision July 2009)-Test Papers for Postal Coaching (Revised July 2009)

REVISED SYLLABUS 2008
TEST PAPERS
Foundation
QUESTION PAPERS FOR POSTAL STUDENTS ONLY
(REVISED)
THE INSTITUTE OF COST AND WORKS
ACCOUNTANTS OF INDIA
DIRECTORATE OF STUDIES

Test Papers — Foundation
PAPER 1
ORGANIZATION & MANAGEMENT FUNDAMENTALS
TEST PAPER — FDN/1/OMF/2008/T-1
Time Allowed : 3 hours Full Marks : 100
(Answer Five Questions : All Questions are of Equal Marks)


1. State the principles of Formal organization.

2. What is meant by Organisation Behavior? Mention its main characteristics?

3. What is decision –making? Discuss the steps in decision –making?

4. Explain the important methods of Training.

5. What do you understand by Human Resource Planning? Mention its objective.

6. Explain the reasons for conflict between Line and Staff and suggest solutions.

7. Write Short note on :
(a) Single Use Plans.
(b) Distinction between Authority and Responsibility.
(c) Process of Communication.
(d) Formal and informal organization.



PAPER- II
ORGANIZATION & MANAGEMENT FUNDAMENTSLS
TEST PAPER — FDN/1/OMF/2008/T-2
Time Allowed : 3 hours Full Marks : 100
(Answer Five Questions : All Questions are of Equal Marks)

1. Define Organization. Explain organisation in process.

2. What do you understand by organisational culture? Discuss its determinants.

3. Explain the general principal of management as propounded by Henri Fayol.

4. What is meant by ‘forecasting’? Discuss the elements of business forecasting.

5. Discuss the functions of the Board of Directors.

6. What is a conflict? Discuss both the causes and consequences of conflict.

7. Write Short note on :
(a) Objectives of Pubic Enterprises
(b) Democratic or participative leadership
(c) Matrix Organisation
(d) Business Process Re-engineering

PAPER 2
ACCOUNTING
TEST PAPER — FDN/2/ACT/2008/T-1
Time Allowed : 3 hours Full Marks : 100
Answer question one which is compulsory. Answer any five from the rest.

Q. 1. (a) Give one word or term for the following: (1×5 marks)
(i) Commission given for taking over responsibility of bad debts by consignee
(ii) Charges paid on dishonour of a bill of exchange
(iii) Expenses due but not paid
(iv) Costs that vary with output but not in same proportion
(v) Prime cost plus factory overheads
(b) Fill in the blanks : (2×5 marks)
(i) Excess of _______ over _______ is called as deficit in a non-trading
organisation.
(ii) Discount received is recorded on _______ side of the cash book, while
discount allowed is recorded on the _______ side of it.
(iii) Fixed overheads are charged to cost of production under _______ costing,
whereas only variable costs are considered as product costs under _______
costing.
(iv) Bills payable account is a _______ account and closing stock account is
_______ account.
(v) Posting from a Purchase return book is made to the debit of _______
account and to the credit of _______ account
(c) State with reasons whether the following statements are true or false.
(2×5 marks)
(i) Errors of omission will not affect Trial balance
(ii) Piece rate method can be adopted in any industry.
(iii) Credit sale of stationery by Bombay Stationery Mart will be recorded in
Sales book.
(iv) Fixed cost per unit changes and variable cost per unit is same.
(v) The entry for bill of exchange discounted with the bank is passed in the
books of drawee of the bill.
(d) Match the following : (1×5 marks)
1) Conservative principle a) Recording transactions at cost
2) Accrual concept b) Product costs
3) Variable costs c) Stocks valued at lower of cost or market price
4) Historical cost concept d) Recognition of cash & credit transactions
5) fixed costs e) Two effects of a transaction
f) Period costs


Q. 2. 1. Pass necessary journal entries for the following : (2×4 marks)
(a) Goods of Rs 1,400 purchased from Ram although entered in purchase
book was not recorded in Ram’s account
(b) Wages paid Rs 45,000 for erection of machinery were debited to Wages
account.
(c) Goods supplied by Sujit for Rs 150,000 were entered in Sales book.
(d) Sale of old furniture for Rs 3,500 was recorded to sales book
2. Prepare a bank reconciliation statement from the following details submitted
to you by M/s Poonam Trading company as on 31st December 2008 :
(8 Marks)
Cash Book (bank column only)
Date Particulars Rs Date Particulars Rs
3-Dec-08 To Cash 36,000 1-Dec-08 By Balance b/d 40,000
20-Dec-08 To Roy 24,000 4-Dec-08 By John 2,000
22-Dec-08 To Kapoor 10,000 6-Dec-08 By Krishnan 400
31-Dec-08 To Balance c/d 7,640 15-Dec-08 By Kailash 240
20-Dec-08 By Joshi 35,000
77,640 77,640
The bank statement revealed the following
• Cheques deposited but not cleared by bank Rs 10,000
• Interest on securities collected by bank but not recorded in cash book Rs 1,080
• Credit transfers not recorded in the cash book Rs 200
• Dividend collected by bank Rs 1,000 not recorded in cash book
• Cheques issued but not presented for payment Rs 37,400
• Interest debited by bank not yet recorded in cash book Rs 1,000
• Bank charges debited by bank for the month of December Rs 340


Q. 3. 1. The net income based on unadjusted trial balance of Mr. Sengupta, who runs
a private school, as on 31st December 2008 stood at Rs 10,875. On investigation
of his books, you understand that the books are kept on cash basis & that
following balances has not been considered. Please work out the revised net
income of Mr. Sengupta based on the details given below :
Particulars As on 1st Jan 08 (Rs) As on 31st Dec 08 (Rs)
Accrued fees 350 250
Fees received in advance 100 50
Outstanding expenses 200 250
Prepaid expenses 100 175
(6 marks)
2. A company uses three types of raw material in manufacturing of its product
X. The following information is given to you in respect of them :
Material A B C
Usages per unit of X in kg 10 4 6
Re-order quantity in kg 10000 5000 10000
Price per unit 10 30 15
Delivery period in weeks 1 to 3 3 to 5 2 to 4
Re-order level in kg 8000 4750
Minimum level in kg 2000
Weekly production of X varies between 175 to 225 units, averaging 200 units.
Find out the quantities of (1) minimum level of A, (2) maximum level of B, (3)
Re-order level of C, (4) Average level of C (2×4 marks)


Q. 4. The following balances are given to you for a sports club :
31-03-2008 31-03-2009
Fixed Assets 110000 99000
Bank 12500 15300
Cash 1500 2500
Prepaid Insurance 2000
Subscription received in advance 45000 30000
Interest on outstanding loan 1250
Loan 100000
Outstanding expenses :
Water 2350 1750
Electricity 2500 3500
Wages 12500 7500
Repairs 1500 1200
Subscription receivable 75000 67000
The Receipts and Payment Account for the year ended 31-03-2009 is given below:
Receipts Rs Payments Rs
Opening balance :
Bank 12500
Cash 1500
Subscriptions 225000 Loan repaid 100000
Donations 45000 Rent 15000
Miscellaneous 7500 Water 22750
Electricity 36000
Wages 48500
Repairs 17800
Telephone 22500
Interest on Loan 2500
Insurance 7500
Miscellaneous expenses 1150
Closing Balance
Bank 15300
Cash 2500
Prepare Income & Expenditure a/c for the year ended 31-03-2009 and the Balance
Sheet as on that date. Donations are to be capitalized. (14 marks)


Q. 5. A manufacturing company has three production departments X, Y, and Z and
two service departments A and B. The following estimates are given to you for
the quarter ended 30th Sept 2008.
Rent and Rates Rs 10000
Lighting and electricity Rs 1200
Indirect wages Rs 3000
Power Rs 3000
Depreciation on machinery Rs 20000
Other expenses and sundries Rs 20000
Following are further details :
X Y Z A B Total
Floor space (sq ft) 2000 2500 3000 2000 500 10000
Light Points (nos) 20 30 40 20 10 120
Direct wages (Rs) 60000 40000 60000 30000 10000 200000
HP of Machines 120 60 100 20 300
Cost of machines 24000 32000 40000 2000 2000 100000
The expenses of service departments A and B are to be distributed as follows :
X Y Z A B
A 20% 30% 40% - 10%
B 40% 20% 30% 10% -
Calculate the overhead absorption rate per hour in respect of the three departments.
What will be the total cost of the job with material cost of Rs 80 and direct labour cost
of Rs 40 which passes through X, Y, & Z for 2, 3 and 4 hours respectively? (14 marks)


Q. 6. (a) On 1st April 2009, Mohan of Mumbai consigned 400 packets of Tooth powder
bottles to Mr. Sohan of Kolkata. Each packet contained 100 bottles. Cost price
of each packet is Rs. 300. Mohan spent Rs 50 per packet as cartage, freight,
insurance & forwarding charges. One packet was lost on the way and Mohan
lodged a claim with the insurance company & could get Rs 270/- Sohan took
delivery of the rest of the material and spent Rs 19950/- as storage and Rs
9975 as Octroi & freight. He sold 320 packets for cash and 50 packets on
credit at Rs 650 per packet. He was entitled to a commission of 3% on sales
plus 1% Del credere commission on credit sales. Sohan remitted Rs 200000 by
bank draft on 30th June 2009.
Prepare consignment account and Sohan’s a/c in the books of Mr. Mohan.
(7 marks)
(b) The following details have been extracted from the books of a manufacturing
company for the half year ended 30th September 2008 :
Amount Rs
Purchase of raw material 132000
Direct wages 110000
Rent, rates, insurance 44000
Carriage inward 1584
Stock 1-4-2008 :
Raw material 22000
Finished goods (1600 tonnes) 17600
WIP 5280
Stock 30-09-2008 :
Raw material 24464
Finished goods (3200 tonnes) 35200
WIP 17600
Factory supervision 8800
Sale of finished goods 330000
Selling costs were Rs 0.75 per tonne for 25600 tonnes sold during the period.
Calculate prime cost, factory cost, cost of sales, profit and no of tonnes
produced. (7 marks)


Q. 7. (a) A company produces a single product sells it at Rs 50 per unit. The variable
cost per unit is Rs 35 and the fixed costs are Rs 12 lacs per annum. Please
calculate :
(i) P/V ratio and break even sales
(ii) New breakeven if variable costs increase by Rs. 3 per unit, without increase in
selling price.
(iii) Increase in sales required if profits are to be increased by Rs. 240000
(iv) Quantum of advertising expenditure permissible to increase sales by Rs. 120000
without affecting the existing profit quantum.
All the events are independent of each other. (2×4 marks)
(b) Following particulars are taken from the books of Supreme industries :
Time allowed for the job 15 hours 15 hours 5 hours
Time taken for the job 15 hours 12 hours 9 hours
The hourly rate payable as normal wages is Rs 2 per hour. Compute the total
wages as per Halsey plan (50% sharing) and Rowan plan. What is your
recommendation if the time taken is going to be 6 hours after 3 months?
(6marks)

PAPER 2
ACCOUNTING
TEST PAPER — FDN/2/ACT/2008/T-2
Time Allowed : 3 hours Full Marks : 100
Answer question one which is compulsory. Answer any five from the rest.


Q. 1. (1) Please choose the correct answer from the alternatives given (1×10 marks)
a) The time period principle assumes that an organization’s activities can be
divided into specific time periods including :
(i) Months
(ii) Quarters
(iii) Years
(iv) All of above
b) The accounting principle that requires revenue to be reported when earned
is the :
(i) Matching principle
(ii) Revenue recognition principle
(iii) Accounting period principle
(iv) Going concern principle
c) Adjusting entries
(i) Affect only income statements
(ii) Affect only balance sheet accounts
(iii) Affect both income statements and balance sheet accounts
(iv) Affect cash flow statements
d) The recurring steps performed each accounting period, starting with
analyzing and recording transactions in the journal and continuing through
the postclosing trial balance, is referred to as the :
(i) Accounting period
(ii) Operating cycle
(iii) Closing cycle
(iv) Accounting cycle
e) If a company failed to make an adjusting entry at the end of its accounting
period to record depreciation for this period, the omission will cause :
(i) An understatement of expenses
(ii) An overstatement of revenues
(iii) An understatement of assets
(iv) An overstatement of liabilities
f) Which of the following assets is not depreciated?
(i) Fixtures
(ii) Motor car
(iii) Land
(iv) Machinery
g) If furniture is bought on account, it will result into
(i) Increase in asset & decrease in liability
(ii) Increase in liability and increase in asset
(iii) Decrease in asset & decrease in liability
(iv) Increase in liability and decrease in asset
h) Which of the following is an item of expense
(i) Charges paid for installation of machinery
(ii) Recovery of electricity bills paid for employees
(iii) Payment of electricity deposit
(iv) Payment of electricity bill
i) Material was purchased for Rs 25000 and freight was paid for Rs 5000 for
bringing it to the warehouse. Half of it was sold for Rs 25000. The company
maintains the policy of selling at 66.67% above cost. The value of closing
stock will be
(i) Rs 12500
(ii) Rs 15000
(iii) Rs 20875
(iv) Can’t say
j) The prepaid expenses account showed an opening balance of Rs 10000
and closing balance of Rs 17500. The effect of this will mean
(i) Decrease in profit by Rs 10000
(ii) Increase in profit by Rs 17500
(iii) Increase in profit by Rs 7500
(iv) Decrease in profit by Rs 7500
(2) Classify the following into asset, liability, expense or income (5 marks)
a. Rent received in advance
b. Prepaid insurance
c. Provision for doubtful debt
d. Deposit with government office
e. Commission received
f. Cash received from customer
g. Employer’s contribution to provident fund
h. Unsold material
i. Carriage inwards
j. Free samples distributed
(3) Please choose the correct answer from the alternatives given. Show your
calculations. (3×5marks)
a) The annual fixed costs of a company are Rs 60000. It manufactures a product
which it sells at Rs 20 each. The contribution to sales ratio is 40 per cent. The
breakeven point in units is
(i) 1200 (ii) 3000 (iii) 7500 (iv) 5000
b) The selling price of a product is Rs 9 per unit with variable cost of Rs 6 each
and the fixed costs are Rs 54000 per month. In a period when actual sales
are Rs 180000, the margin of safety in units is :
(i) 2000 (ii) 14000 (iii) 18000 (iv) 20000
c) A company had opening stock of raw material A as Rs 90000. The purchases
during the period were Rs 270000. The closing stock was valued at Rs 110000.
The inventory turnover ratio is :
(i) 2.45 (ii) 2.50 (iii) 3.00 (iv) 1.22
d) P Ltd had an opening stock of Rs 2640 (300 units valued at Rs 8.80 each) on
1st April. The following receipts and issues were recorded during April
10th April Receipt 1000 units Rs 8.60 per unit
23rd April Receipt 600 units Rs 9.00 per unit
29th April Issues 1700 units
Under LIFO method, what was the total value of issues on 29th April?
(i) Rs 14840 (ii) Rs 14880 (iii) Rs 14888 (iv) Rs 15300
e) The following data relates to stock item A452 :
Average usage 100 units per day
Minimum usage 60 units per day
Maximum usage 130 units per day
Lead time 20-26 days
EOQ 4000 units
The maximum stock level is :
(i) 4780 units (ii) 5080 units (iii) 5380 units (iv) 6180 units


Q. 2. The following is the trial balance of M/s Futuristic trading as 0n 31-03-2009:
Particulars Amount Dr Amount Cr
Cash in Hand 28,000
Bank balance 52,000
Stock as on 1st April 2006 12,40,000
Debtors 17,20,000
Furniture 4,28,000
Office equipment 3,22,000
Building 12,00,000
Motor Car 4,00,000
Creditors 8,60,000
Loan from HDFC bank 6,00,000
Reserve for bad debt 60,000
Purchases 28,00,000
Sales 46,00,000
Purchase returns 52,000
Sales returns 84,000
Salaries 2,20,000
Motor car expenses 72,000
Godown rent 1,10,000
Interest on loan 54,000
Rates & taxes 42,000
Discount Allowed 48,000
Discount received 32,000
Freight 24,000
Carriage outwards 40,000
Drawings 240,000
Printing & stationery 36,000
Electricity 44,000
Insurance premium 1,10,000
General expenses 60,000
Bad debts 40,000
Bank charges 30,000
Capital of Mr. Roy 32,40,000
94,44,000 94,44,000
Prepare the final account for the year ended 31st March 2009 after considering the
following :
1) Depreciate building used for business by 5%, furniture by 10%, office equipment
by 15% and motor car by 20%
2) A steel table purchased during the year for Rs 28000 was sold for the same
price, but sale proceeds were credited to sales account.
3) A printer purchased during the year for Rs 8000 was wrongly debited to
purchase account.
4) Closing stock was valued at Rs 880000
5) One month’s salary and one month’s rent are outstanding.
6) The loan from HDFC bank was taken on 1st July 2008 @ 12% pa.
7) The reserve for bad debts is to be maintained at 5% on debtors
8) Insurance premium included Rs 8000 paid towards the life policy of Mr. Roy
and the balance of the insurance was paid for the period 1st July 2008 to 30st
June 2009
9) Half of the building is used for residential purpose of Mr. Roy. (14 marks)


Q. 3.(a) i. From the following details of bank column of the cash book, find out the
collection from debtors being the balancing figure :
Opening balance Rs 8000
Closing balance Rs 4000
Payment to creditors Rs 160000
Bills receivables encashed Rs 18000
Bills payable paid Rs 12000
Drawings Rs 24000
Expenses Rs 36000
ii) From the following details of the creditors account, find out the figure of
credit purchases being the balancing figure :
Opening balance Rs 160000
Closing balance Rs 190000
Payments by cheques Rs 940000
Payments by bills payable Rs 100000
Payments by cash Rs 20000
Discount received Rs 10000
Purchase returns Rs 20000 (3×2 marks)
(b) Mr. Patel sold goods to Mr. Shah and drew a bill of exchange for Rs 10000
which the later accepted. Show journal entries in the books of Mr. Patel for each
of the following independent situations :
(i) Here retains the bill till due date and then realized the money.
(ii) He discounts the bill with the bank paying Rs 750 as discounting charges &
bill is honoured.
(iii) He endorses the bill to Mr. Surana against amount due to him for Rs 10200,
& the bill is honoured.
(iv) He sent the bill to the bank for collection and the bill is honoured.
(2×4 Marks)


Q. 4. (a) On 1st April 2008, the balance in Machinery account of a company stood at
Rs 567000/-. The company had the system of providing depreciation at 10%
pa on diminishing balance. Now it is contemplating to change the method to
straight line with retrospective effect from 1st April 2006, keeping the rate of
depreciation same. Show machinery account for the years 2006-07, 2007-08
& 2008-09. The company had purchased a new machine for Rs 60000 on 1st
October 2008. (7 marks)
(b) Mohan and Sohan entered into a joint venture agreeing to share profits or
losses inthe ratio of 2:1. The following transactions took place during the
tenure of the venture :
Mohan Sohan
Cash deposited in joint bank a/c 50000 25000
Goods bought in 10000 5000
Expenses incurred 5000 2500
The joint transactions were:
Goods bought for cash Rs 20000 and on credit from Mr. Sahani Rs 40000.
Expenses paid Rs 1800. Goods sold to Mr. Roy Rs 40000 against immediate
cheque and to Mr. Ray for Rs 50000 on 3 months’ credit. Mr. Ray accepted a
bill for this amount which was discounted at 18% pa. Mohan agreed to take
over the balance stock at the value of Rs 2700. Mr. Sahani was paid Rs 39400
in full settlement. Show Joint Venture a/c, Joint bank a/c and the co-venturers
a/c assuming that the venture was closed by settling the amount to the coventurers.
(7 marks)


Q. 5. (a) In a factory, a machine is considered to work for 208 hours in a month. It
includes maintenance time of 8 hours and set-up time of 20 hours. The expense
data are given below :
Cost of machine is Rs 500000 & it has life of 10 years with a salvage value of
Rs 20000 at the end of life.Repairs & maintenance Rs 60480 pa, consumables
& stores Rs 47520 pa, Rent of the building Rs 72000 pa, the machine occupies
1/6th of the area.
Supervisors’ salary (common to three machines) Rs 6000 pm, operators wages
per machine Rs 2500 pm, General lighting charges per month allocated to
the machine Rs 1000, power consumption is 25 units per hour at Rs 2 per
unit. The supervisor and operators are permanent. Consumables and stores
vary with the running of machine.
Power is required for productive purposes only. Set-up time, although
productive, does not require power.
Calculate the machine hour rate for (i) set-up time, and (ii) running time
(7 marks)
(b) The quarterly production of a company’s product has a steady market at
20000 units. Each unit requires 0.5 kg of a raw material. The ordering cost is
Rs 100 per order and the inventory carrying cost is Rs 2 per annum. The lead
time for procurement is 36 days and the safety stock is 1000 kg. The company
has negotiated the following prices for the procurement of raw material :
Order quantity (kg) Discount (Rs)
Up to 6000 Nil
6000 – 8000 400
8000 – 16000 2000
16000 – 30000 3200
30000 – 45000 4000
Calculate the re-order point taking 30 days in a month. Prepare a statement
showing total cost of procurement & storage of material after considering
discounts if company elects to place 1,2, 4 or 6 orders in a year. Also calculate
the number of orders the company should place to minimize the costs after
taking EOQ also into consideration. (7 marks)


Q. 6. The following details were extracted from the books of a manufacturing company
for the month of March 2009.
Sales for the month Rs 8500000
Opening stock 125000 kg @ Rs 30 per kg
Purchases March 7 150000 kg @ Rs 31.10 per kg
March 27 100000 kg @ Rs 31.20 per kg
Closing stock on March 31 130000 kg
The Administration overheads for the month amounted to Rs 172000.
Work out the following using FIFO and LIFO methods:
1) Value of closing stock as on 31st March 2009
2) Cost of sales for the month of March and
3) Profit or loss for the month of March (6+6+2 marks)


Q. 7. A company has decided to install a new machine for manufacturing a new
product. The maximum possible sales are Rs 50 lacs. The company is considering
two models M1 and M2 for which the following details are available :
M1 M2
Maximum sales per year Rs 50 Lacs Rs 50 Lacs
Fixed cost per year Rs 5 Lacs Rs 8 Lacs
Estimated profit for maximum sales Rs 15 Lacs Rs 17 Lacs
Calculate the break-even sales for both the models of the machine. Calculate the
sales level at which both machines will give same amount of profit. Based on the
computations, which model will be more profitable than the other over a range
of sales? (4+6+4 marks)


PAPER 3
ECONOMICS & BUSINESS FUNDAMENTALS
TEST PAPER - FDN/3/EBF/2008/T-1
Time Allowed : 3 hours Full Marks : 100
(Answer Five Questions : All Questions are of Equal Marks)

1. Explain How price is determined by a firm under perfect competition. Illustrate
youranswer diagrammatically.

2. What is capital formation? What are the process involved in capital formation?

3. What is taxable capacity? What are its types? Explain the factors on which taxable
capacity depends.

4. What is the meaning of fiscal policy? Explain the objectives of fiscal policy

5. What is a Central Bank? Discuss the function of Central Bank?

6. Discuss the merits and demerits of indirect taxes.


PAPER 3
ECONOMICS & BUSINESS FUNDAMENTALS
TEST PAPER - FDN/3/EBF/2008/T-2
Time Allowed : 3 hours Full Marks : 100
(Answer Five Questions : All Questions are of Equal Marks)

Question 1
State the main features of Cooperative Society. What are the main types of
cooperatives societies?
Question 2
What is Memorandum of Association? Mention the contents of it? How the different
clauses of Memorandum can be altered
Question 3
What is a prospectus? Mention in brief the contents of Prospectus.
Question 4
State the benefits offered by a sound communication.
Question 5
What is a statutory meeting? What are the consequences of not holding a statutory
meeting?
Question 6
What are the essential factors to be considered while drafting a business letter?
Question 7
Briefly indicate the services rendered by the Stock Exchanges.

PAPER 4
BUSINESS MATHEMATICS & STATISTICS FUNDAMENTALS
TEST PAPER - FDN/4/BMS/2008/T-1
Time Allowed : 3 hours Full Marks : 100
(Answer Five Questions : All Questions are of Equal Marks)

2. (a) The area of a regular hexagone is 54 3 sq. cm, find lendth of a side, and also
perimeter of hexagone.
(b) A solid rectangular block of metal 49 cm. by 44 cm. by 18 cm. is melted and
formed into a solid sphere, find the radius of the sphere
(p =22/7)

.
3. (a) Find the locus of a point which moves so that the sum of the squares of its
distances from 2 points (3, 0) and (–3, 0) is 36.
(b) Find the equation of the circle whose centre is (2, –4) and passes through the
centre of the circle x2 + y2 -2x -2y -38 = 0 .


4
(b) Evaluate : (i) x(3x 7) dx ∫ 2 + 7 (ii) ∫ e
1
x log x dx.


5. (a) Out of Rs. 500 spent by a motor company, items of expenses are as follows :
wages — Rs. 125, materials — Rs. 110, taxes — Rs. 180, distributed points —
Rs. 65 and administration — Rs. 20.
Draw a pie chart to depict the above items
(b) Find the median from the frequency distribution
Marks No. of students
Less than 10 5
” ” 20 9
” ” 30 15
” ” 40 18
” ” 50 20

PAPER 4
BUSINESS MATHEMATICS & STATISTICS FUNDAMENTALS
TEST PAPER - FDN/4/BMS/2008/T-2
Time Allowed : 3 hours Full Marks : 100
(Answer Five Questions : All Questions are of Equal Marks)


1. (a) The average salary per head of all the workers in an Institution is Rs. 60. The
average per head of 12 officers is Rs. 400. The average salary per head of the rest
is Rs. 56. Find the total number of workers.
(b) Apply the Principle of variation, how long 25 men take to plough 30 hectare, if
5 men take 9 days to plough 10 hectare of land?


2. (a) A grassy rectangular field 2 meter wide footpath running all round it. If the cost
of paving the footpath @ Rs. 20.00 per sq. cm is Rs. 2400 and the length of the
field is 16 m, find the breadth of the field.
(b) If the Volume of a cylinder is numerically equal to its lateral area, what is the
diameter of its base?


3. (a) Find the equation of the straight line that passes through the point (5, –3) and is
parallel to the line 7x + 9y – 11 = 0.
(b) Find the coordinates of vertex, focus and the length of latus rectum of the parallel
y2 = 4 (x + y).


4. (a) If y = 1+x2 show that x
dx
dy
y =
(b) Evaluate : (i) ∫ log x dx (ii) ∫ -
2
0
x 4 x2 dx.


5. (a) A.M. of the following incomplete frequency distribution is 1.46. Find the values
of f2 and f3.
x: 0 1 2 3 4 5 total
y : 43 f2 f3 25 10 5 200
(b) Marks obtained by 50 students in a weekly test are as follows :
Marks No. of students
Less than 5 6
” ” 10 16
” ” 15 36
” ” 20 45
” ” 25 50
Find the median from the frequency distribution.


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