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26th March 2015, 03:30 PM
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Join Date: Apr 2013
Re: Syllabus of M.Com. (Honors) OCET

As you want to get M.Com. (Honors) OCET Punjab University Combined Entrance Test syllabus for doing preparation so here I am giving you same:

1. English Syllabus

Reading Comprehension
Faulty Construction
Jumbled Sentences
Close Passages

2. Reasoning Syllabus

Directions & Arrangements (Circular Arrangements)
Codes (Sentence Coding)
Critical Reasoning
Syllogism
Analogies (Meaning Based + Logical)
Data Sufficiency
Sequential Output Tracing
Visual Reasoning

3. General Awareness Syllabus:

Banking
Current Affairs
Computer Awareness
Marketing

4. Data Analysis & Interpretation Syllabus:

Quantitative Aptitude
Line Graph
Pie Charts
Bar Charts
Tables

PU M.Com OCET Question Paper


1. Purchase of furniture would result in _______ of fund.
(A) Source (B) Application
(C) No flow (D) Change
2. Which of the following is not added to net profit for computing the amount of funds from
operation ?
(A) Loss on sale of furniture (B) Goodwill written off
(C) Profit on sale of machinery (D) Depreciation on machinery
3. A sale of goods to Vishal for cash should be debited to :
(A) Sales Account (B) Vishal Account
(C) Cash Account (D) Goods Account
4. An entry of Rs. 840 being debited to Suresh Account as Rs. 480 would be an error of :
(A) Principle (B) Commission
(C) Omission (D) Compensating
5. Underwriting is a technique employed in selling which type of securities :
(A) New (B) Second hand
(C) Both New and Second hand (D) Foreign
6. A person insures his goods worth Rs. 20,000 against fire for Rs. 15,000 and suffers a loss by theft for
Rs. 10,000. Assuming the average clause in the policy, his claim will be :
(A) Rs. 7,500 (B) Rs. 10,000
(C) Rs. 15,000 (D) Rs. Nil
7. The principle of idemnity does not apply to :
(A) Life (B) Fire
(C) Marine (D) Theft
8. Franking Machine is used for :
(A) Fixing stamps (B) Punching cards
(C) Duplicating (D) Accounting work
9. Which one of the following is not characteristics of capitalist economic system :
(A) Central Economic Planning (B) Interdependence
(C) Occupational Freedom (D) Consumer Sovereignty
10. ‘Pure Banking, Nothing Else’ is a slogan raised by :
(A) ICICI Bank (B) HDFC Bank
(C) SBI (D) UTI Bank

11. The term Fixed Assets does not include :
(A) Plant (B) Furniture
(C) Prepaid Expenses (D) Goodwill
12. A company cannot issue :
(A) Redeemable Equity Shares (B) Redeemable Preference Share
(C) Redeemable Debentures (D) Debentures
13. If Earning-Price Ratio is 0.5 and Earning Per Share (EPS) is Rs. 80, the market price of the share
will be :
(A) Rs. 40 (B) Rs. 100
(C) Rs. 160 (D) Re. 0.40
14. The basic purpose of funds flow statement is to indicate the following :
(A) Financial Position (B) Increase or Decrease in Assets
(C) Increase or Decrease in Liabilities (D) Increase or Decrease in Working Capital
15. If cost of goods sold is Rs. 1 lakh, the value of opening and closing stock is Rs. 20,000 and Rs. 30,000
respectively, the stock turnover ratio will be :
(A) 3.3 times (B) 4 times
(C) 5 times (D) 5.5 times
16. Profit will be same under Absorption costing and Marginal costing only when :
(A) There is no opening or closing stock (B) There is only closing stock
(C) There is only opening stock (D) Opening stock is lower than the closing stock
17. Which one of the centre is not part of responsibility centres ?
(A) Expense centre (B) Revenue centre
(C) Profit centre (D) Stock centre
18. Which one of the item is not capital nature ?
(A) Money raised by issue of equity share (B) Expenditure incurred on issue of equity shares
(C) Cost of formation of a new company (D) Carriage paid on goods purchased
19. ‘A’ and ‘B’ are partners sharing profit in the ratio of 3 : 2. They admit a new partner ‘R’ with
1/5 share in the profit which he takes equally from ‘A’ and ‘B’. The new profit sharing ratio between
the partners will be :
(A) 2 : 2 : 1 (B) 5 : 3 : 2
(C) 8 : 12 : 5 (D) 3 : 2 : 1
20. A company earned a profit of Rs. 30,000 during the year 2009-10. If the marginal cost and selling
price of a product are Rs. 8 and Rs. 10 per unit respectively margin of safety will be :
(A) Rs. 1,50,000 (B) Rs. 1,30,000
(C) Rs. 1,40,000 (D) Rs. 1,20,000
21. If Sales is Rs. 50,000; Profit is Rs. 5,000; Variable cost is 80%. Find out the fixed cost :
(A) Rs. 5,000 (B) Rs. 6,000
(C) Rs. 7,000 (D) Rs. 9,000
22. Accounting Standard-14 is related to :
(A) Accounting for Amalgamation (B) Liquidation of Companies
(C) Sales of Business (D) Goodwill
23. Which of the following is not items of application of funds ?
(A) Purchase of Fixed Assets (B) Payment of Dividend
(C) Increase of Working Capital (D) Decrease of Working Capital
24. The Internal Rate of Return can be defined as that rate which equates the present value of cash
inflows with the present value of a cash outflow of :
(A) Inflow of cash (B) Investment
(C) Marginal efficiency (D) Present value
25. Total revenue minus total cost is called :
(A) Contribution (B) Loss
(C) Profit (D) Margin of safety
26. A graph of the relationship between the price of a good and the quantity demanded called :
(A) Supply curve (B) Demand curve
(C) Market curve (D) Customer curve
27. Contribution is a combination of :
(A) Fixed cost + Profit (B) Fixed cost + Loss
(C) Fixed cost + Sales (D) Fixed cost + Variable cost
28. Which of the following is not the function of statistics ?
(A) Determination of Hypothesis (B) Testing Work
(C) Forecasting (D) Auditing
29. Planning of the organization with suitable personnel is known as :
(A) Organising function (B) Directing function
(C) Co-ordinating function (D) Staffing function
30. The number of subordinates a superior can effectively handle is called :
(A) Organising people (B) Span of control
(C) Chain of command (D) Direction
31. “Espirit De Corps” principle was enunciated by :
(A) Earnest Dale (B) R.C. Davis
(C) Henry Fayol (D) Peter Drucker

32. “Although delays are costly, the cost of eliminating all delay may be even more costly.” This thesis is
based on the theory :
(A) Queuing Theory (B) Game Theory
(C) Probability Theory (D) Linear Programming
33. Management by exceptions means :
(A) To complete work in time
(B) To give directions to subordinates so that they may complete the work in time
(C) To manage policy matters at the top and leave the rest to be handled by subordinates
(D) To deal with labour and subordinates to complete work in time
34. The concept of human relations was developed by :
(A) Robert Owen (B) V.V. Giri
(C) Elton Mayo (D) Edvin B. Filippo
35. Which officer is not appointed in ‘functional organisation’ and which is explained by F.W. Taylor ?
(A) Route clerk (B) Instruction Card clerk
(C) Time and Cost clerk (D) Store clerk-cum-Cashier
36. The principle of unity of command implies :
(A) Unity of thought and action (B) Unity among subordinates
(C) Instructions from staff authority (D) Instructions from line authority
37. A manager who works with the help of rules and regulations is called :
(A) Laissez-Faire Leader (B) Traipest Leader
(C) Bureaucratic Leader (D) Participative Leader
38. Grapevine communication is a type of :
(A) Formal communication (B) Informal communication
(C) Written communication (D) Vertical communication
39. In zero-based budget planning :
(A) No goal is fixed (B) Functional plans are prepared
(C) No reference is made to previous budget (D) Operating budget is prepared
40. Indian Railway is an example of :
(A) Departmental undertaking (B) Public corporation
(C) Government company (D) Private company
41. X and Y theory of motivation was propounded by :
(A) Herzberg (B) Urwick
(C) McGregor (D) Maslow

42. Expired cost, the monetary value of the resources that have already been used in :
(A) Producing cost (B) Producing revenues
(C) Producing unit (D) Producing goods
43. A firm will not have operating leverage if :
(A) Its ratio of fixed costs to total costs is nil
(B) Its ratio of variable costs to total costs is nil
(C) Its ratio of production costs to total costs is nil
(D) Its ratio of semi variable cost to total costs is nil
44. Compute cost of capital (after tax) of 10 years 8% Rs. 1,000 each debenture sold at Rs. 950 less 4%
underwriting commission. Assume tax rate as 50% :
(A) 4.64% (B) 5.50%
(C) 4.23% (D) 4%
45. A stock dividend implies issue of bonus shares to the existing shareholders of the company by way
of capitalisation of :
(A) Reserves (B) Losses
(C) Property (D) Provisions
46. Capital budgeting means planning for :
(A) Cash (B) Profit
(C) Fixed Assets (D) Capital Liabilities
47. Gordon’s Model is related with :
(A) Fund (B) Reserve
(C) Capital (D) Dividend Policy
48. Within what period a company must receive the minimum subscription ?
(A) 7-days (B) 14-days
(C) 60-days (D) 120-days
49. The duties of auditor of a partnership firm are regulated by :
(A) Partnership Act
(B) Partnership Deed
(C) Agreement between partnership firm and auditor
(D) Company Act
50. X, Y and Z share profits/losses in the ratio of 5 : 3 : 2. Z retires and his share was taken by X and Y
in the ratio of 1 : 2. The new ratio will be :
(A) 17 : 13 (B) 20 : 14
(C) 10 : 9 (D) 11 : 7

51. When can a private company commence business ?
(A) At any time
(B) After applying for registration
(C) After obtaining the certificate of incorporation
(D) After obtaining the certificate of commencement of business
52. An exception to the doctrine of constructive notice is :
(A) The doctrine of ultra-vires (B) The doctrine of Indoor Management
(C) Lifting the corporate veil (D) Statement in lieu of Prospectus
53. A bear finding it difficult to meet his commitments immediately is called :
(A) Stag (B) Lame bull
(C) Lame bear (D) Lame duck
54. The document acknowledging the receipt of goods on board a ship is :
(A) Documentary bill (B) Shipping order
(C) Bill of lading (D) Shipping bill
55. The principle of subrogation does not apply to :
(A) Fire Insurance (B) Marine Insurance
(C) Life Insurance (D) Property Insurance
56. Complete the series : 840, 168, 42, 14, 7, ..........
(A) 1 (B) 7
(C) 9 (D) 12
57. Complete the series : 563, 647, 479, 815, ..........
(A) 672 (B) 386
(C) 279 (D) 143
58. C’s age is twice the average age of A, B and C. A’s age is one-half the average age of A, B and C. If B
is 5 years old, what is the average age of A, B and C ?
(A) 10 years (B) 9 years
(C) 8 years (D) 7 years
59. In a group of 15 people, 7 read French, 8 read English while 3 of them read none of these two. How
many of them read French and English both ?
(A) 0 (B) 3
(C) 4 (D) 5
60. If HARD is coded as 1357 and SOFT as 2468, what does SHOOT code ?
(A) 21448 (B) 24148
(C) 24418 (D) 28441

61. If GO = 32, SHE = 49, then SOME = ?
(A) 56 (B) 58
(C) 62 (D) 64
62. In a certain code ‘915’ means ‘toys are young’; ‘146’ means ‘Ram is young’ and ‘578’ means ‘buy
young toys’. What stands for ‘are’ in that code ?
(A) 4 (B) 9
(C) 1 (D) 6
63. C is sister of A. A is daughter of B. D is father of A. How is B related to D ?
(A) Father (B) Brother
(C) Wife (D) Grandfather
64. If X + Y means X is the brother of Y; X ÷ Y means X is the father of Y and ‘X’ × ‘Y’ means X is the
sister of Y, which of the following means M is uncle of P ?
(A) M ÷ N × P (B) M + K ÷ T × P
(C) N × P ÷ M (D) M + S ÷ R ÷ P
65. A shepherd has 17 sheep. All but nine died. How many was he left with ?
(A) Nil (B) 8
(C) 9 (D) 17
66. The oldest Indian language is :
(A) Telugu (B) Hindi
(C) Tamil (D) Punjabi
67. Who is the author of the book/play ‘Ratnawali’ ?
(A) Tulsidas (B) Harshavardhan
(C) Kalidas (D) Premchand
68. Light year is related to :
(A) Energy (B) Speed
(C) Distance (D) Intensity
69. Who invented typewriter ?
(A) Shockley (B) Pascal
(C) Sholes (D) Waterman
70. Who is known as the ‘lady with the lamp’ ?
(A) Florence Nightingale (B) Sarojini Naidu
(C) Rani Luxmibai (D) Bachendri Pal

71. Where is Lingaraja temple situated ?
(A) Khajuraho (B) Bhubaneswar
(C) Madurai (D) Mount Abu
72. Who is the Chief Justice of India ?
(A) Justice R.C. Lahoti (B) K.G. Balakrishnan
(C) D.K. Jain (D) S.H. Kapadia
73. Hari Prasad Chourasia is a renowned player of :
(A) Tabla (B) Sarod
(C) Flute (D) Sitar
74. Oscar Awards are associated with :
(A) Literature (B) Science
(C) Sports (D) Films
75. Which diplomat caught spying for Pakistan recently ?
(A) Madhuri Gupta (B) Vishnu Prakash
(C) Major Ramesh (D) Swaminathan


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