University of Lucknow M.Com. (NEP) 3rd Semester Question Papers 2026

This page contains complete, previous-year-style model question papers for the M.Com. (NEP) Semester III programme, Department of Commerce, University of Lucknow. It covers both compulsory core papers of Semester III: MCCC-11 Corporate Accounting and MCCC-12 Human Resource Management. Each paper has 5 full model sets (Set A to Set E), with 10 questions per set of 14 marks each (answer any five, maximum marks 70), prepared by LUUPDATE for focused exam practice. These are M.Com Semester III old-paper-style question banks meant to help you understand the exact pattern, unit-wise weightage and difficulty level you should expect in your actual university examination for the M.Com. (NEP) Semester III question paper. Note: the elective group papers (Group A/B/C) are not included on this page since students choose only one elective group as per their specialisation; this page focuses on the two compulsory core courses (MCCC-11 and MCCC-12) common to all M.Com. NEP Semester III students.

MCCC-11: Corporate Accounting

Corporate Accounting (MCCC-11) covers Shares and Debentures (Issue, Forfeiture, Re-issue, Redemption of Debentures and Preference Shares, Buy-back of Shares, Bonus Shares), Financial Statements Analysis (Common Size and Comparative Statements, Profit Prior to Incorporation, Computation of Managerial Remuneration), Accounting for Corporate Restructuring (Amalgamation, Absorption, Reconstruction, Liquidation of Companies), Accounts of Holding Companies (Consolidated Financial Statements, Minority Interest, Cost of Control, Pre and Post Acquisition Profits, Elimination of Unrealised Profit), and Valuation of Shares and Goodwill (Intrinsic Value, Yield and Fair Value Methods, Average Profit, Super Profit, Capitalisation and Annuity Methods). Time: 3 Hours, Maximum Marks: 70. Answer any five of the ten questions given below; all questions carry equal marks (14 each). The five sets below (Set A to Set E) give you full practice coverage across every unit of the syllabus.

Set A

Q1. Explain the accounting procedure for the issue of shares at par and at premium, and discuss the accounting treatment of calls-in-arrears and calls-in-advance with the help of suitable journal entries. [14]

Q2. XYZ Ltd. issued 10,000 equity shares of Rs. 10 each at a premium of Rs. 2 per share, payable Rs. 3 on application, Rs. 5 (including premium) on allotment and the balance on first and final call. All the shares were subscribed and duly allotted. A shareholder holding 200 shares failed to pay the allotment money and the call money, and his shares were forfeited. Of these forfeited shares, 150 shares were reissued at Rs. 9 per share as fully paid. Pass the necessary journal entries in the books of the company for the issue, forfeiture and reissue of the shares, and prepare the Share Forfeited Account. [14]

Q3. Explain the meaning and objectives of financial statement analysis, and discuss the various tools and types of financial statement analysis commonly used by analysts. [14]

Q4. The following figures are extracted from the Income Statement of a company for two years: Sales Rs. 10,00,000 and Rs. 12,00,000; Cost of Goods Sold Rs. 6,00,000 and Rs. 7,20,000; Operating Expenses Rs. 2,00,000 and Rs. 2,16,000, for Year 1 and Year 2 respectively. Prepare a Common Size Income Statement for the two years, showing each item as a percentage of sales, and offer your comments on the trend disclosed. [14]

Q5. Explain the meaning of amalgamation of companies, and distinguish between amalgamation in the nature of merger and amalgamation in the nature of purchase as per the applicable accounting standard. [14]

Q6. A Ltd. agreed to absorb B Ltd., which has 30,000 equity shares of Rs. 10 each. Under the terms of absorption, the shareholders of B Ltd. are to receive 2 shares of A Ltd. of Rs. 10 each, issued at an agreed value of Rs. 12 per share, for every 3 shares held in B Ltd., together with a cash payment of Rs. 2 per share held in B Ltd. Compute the purchase consideration payable by A Ltd. under the net payment method, showing the value of shares issued and the cash payable separately. [14]

Q7. Explain the concept of a holding company and a subsidiary company, and discuss the need for the preparation of consolidated financial statements along with the principal documents required to be filed along with such statements under the Companies Act, 2013. [14]

Q8. H Ltd. acquired 80 percent of the equity shares of S Ltd. for Rs. 4,50,000 on the date on which the Share Capital of S Ltd. stood at Rs. 5,00,000 and its Reserves stood at Rs. 1,00,000. Compute the amount of Minority Interest and the Cost of Control (or Capital Reserve) arising on consolidation, clearly stating whether the result is goodwill or capital reserve. [14]

Q9. Explain the intrinsic value method (or net assets method) of valuation of equity shares, and discuss the circumstances in which this method is considered appropriate. [14]

Q10. The total assets of a company, at their realisable values, amount to Rs. 25,00,000. Outside liabilities amount to Rs. 7,00,000, and Preference Share Capital, to be paid off at par in priority to equity shareholders, amounts to Rs. 3,00,000. The Equity Share Capital of the company consists of 1,00,000 equity shares of Rs. 10 each. Compute the intrinsic value (net assets method) of one equity share. [14]

Set B

Q1. Discuss the meaning and types of debentures, and explain the accounting treatment for the issue of debentures at par, at a premium and at a discount, along with the different terms on which debentures may be redeemed. [14]

Q2. A company had 10,000, 12% Debentures of Rs. 100 each outstanding, redeemable at a premium of 5 percent. The company decided to redeem these debentures at maturity out of profits, transferring to the Debenture Redemption Reserve an amount equal to 10 percent of the face value of the debentures, and investing 15 percent of the nominal value of the debentures in specified securities as required by law. Compute the amount to be transferred to the Debenture Redemption Reserve, the amount to be invested in the Debenture Redemption Investment, and the total amount payable to the debenture holders on redemption including the premium, and pass the necessary journal entries. [14]

Q3. The following figures are extracted from the Balance Sheet of a company for two years: Fixed Assets Rs. 5,00,000 and Rs. 6,00,000; Current Assets Rs. 3,00,000 and Rs. 2,70,000, for Year 1 and Year 2 respectively. Prepare a Comparative Balance Sheet showing the absolute change and the percentage change in each item and in total assets, and offer your comments on the financial position disclosed. [14]

Q4. Explain the meaning and need for ascertaining profit prior to incorporation, and discuss the various bases on which the revenue items of a composite Profit and Loss Account are apportioned between the pre-incorporation and post-incorporation periods. [14]

Q5. Distinguish between amalgamation, absorption and external reconstruction of companies, bringing out the essential differences among the three forms of corporate restructuring. [14]

Q6. A Ltd. agreed to take over the business of B Ltd. and to take over assets valued at Rs. 9,00,000 and liabilities valued at Rs. 2,00,000. The purchase consideration was agreed at Rs. 6,50,000, payable in fully paid equity shares of A Ltd. Compute the amount of goodwill or capital reserve arising on absorption, and pass the necessary journal entries to record the absorption in the books of A Ltd. [14]

Q7. Explain the meaning of pre-acquisition profit and post-acquisition profit in the context of the consolidation of accounts of a holding company and its subsidiary, and discuss the accounting treatment given to each while preparing the consolidated financial statements. [14]

Q8. H Ltd. acquired 75 percent of the equity shares of S Ltd. on 1 October. The Profit and Loss Account of S Ltd. showed an opening balance of Rs. 80,000 at the beginning of the year, and S Ltd. earned a profit of Rs. 1,20,000 during the year, accruing evenly over the year. Compute the total pre-acquisition profit and the total post-acquisition profit of S Ltd. for the year, and compute the holding company's share and the minority's share in each, verifying that the two shares together account for the entire closing balance of the Profit and Loss Account. [14]

Q9. Explain the yield method and the fair value method of valuation of equity shares, and discuss how the fair value of a share is arrived at by combining the intrinsic value and the yield value. [14]

Q10. The average profit available for equity shareholders of a company is Rs. 1,80,000, and the Equity Share Capital consists of 1,00,000 shares of Rs. 10 each, fully paid. The normal rate of return expected in this class of business is 10 percent. Compute the rate of return earned by the company, the value per equity share under the yield method, and the fair value per share, given that the intrinsic value of the share has separately been ascertained at Rs. 16. [14]

Set C

Q1. Explain the meaning and conditions for the buy-back of equity shares under the Companies Act, 2013, and discuss the sources out of which a company may buy back its own shares along with the accounting treatment involved. [14]

Q2. The Balance Sheet of ABC Ltd. as at 31 March discloses the following: Equity Share Capital (shares of Rs. 10 each) Rs. 20,00,000; Securities Premium Rs. 4,00,000; General Reserve Rs. 6,00,000; and Profit and Loss Account (credit balance) Rs. 3,00,000. The company decides to buy back 20,000 equity shares at Rs. 15 per share out of free reserves in accordance with the provisions of the Companies Act, 2013. Compute the maximum amount and the maximum number of shares permissible for buy-back, verify whether the proposed buy-back satisfies both limits, and pass the necessary journal entries including the transfer to the Capital Redemption Reserve Account. [14]

Q3. A company was incorporated on 1 October to take over a running business as from 1 April of the same year. The total sales for the year ended 31 March amounted to Rs. 12,00,000, of which Rs. 4,00,000 relates to the pre-incorporation period and Rs. 8,00,000 to the post-incorporation period. The gross profit ratio for the year was a uniform 25 percent on sales, and the total expenses for the year, which are to be apportioned on a time basis, amounted to Rs. 1,80,000. Compute the profit prior to incorporation and the profit available to the company after incorporation, and state the accounting treatment to be given to the profit prior to incorporation. [14]

Q4. Discuss the provisions of the Companies Act, 2013 relating to the computation of net profit under Section 198 for the purpose of managerial remuneration, and explain the maximum ceiling on overall managerial remuneration payable by a public company. [14]

Q5. Explain the meaning of and need for internal reconstruction of a company, and discuss the various methods of internal reconstruction, such as alteration of share capital and reduction of share capital, along with the legal requirements to be complied with. [14]

Q6. The Balance Sheet of a company discloses Equity Share Capital of Rs. 10,00,000, divided into 1,00,000 shares of Rs. 10 each, and a debit balance in the Profit and Loss Account of Rs. 4,00,000, and Goodwill of Rs. 1,00,000 appearing as an asset. Under a scheme of internal reconstruction sanctioned by the Court, the paid-up value of each equity share is reduced from Rs. 10 to Rs. 5. Compute the total amount of capital reduction available, verify whether it is sufficient to write off the debit balance of Profit and Loss Account and the Goodwill in full, and pass the necessary journal entries to record the scheme of capital reduction. [14]

Q7. Explain the meaning of unrealised profit on inter-company transactions between a holding company and its subsidiary, and discuss the accounting treatment required for the elimination of such unrealised profit while preparing the consolidated financial statements. [14]

Q8. During the year, S Ltd. (a subsidiary of H Ltd., in which H Ltd. holds 75 percent of the equity shares) sold goods to H Ltd. at a profit of 25 percent on cost. Out of these goods, H Ltd. held goods invoiced at Rs. 30,000 in its closing stock at the end of the year. Compute the amount of unrealised profit to be eliminated from the closing stock, and show how this unrealised profit is to be apportioned between the holding company and the minority interest. [14]

Q9. Explain the meaning of goodwill and discuss the average profit method of valuation of goodwill, bringing out the adjustments usually required to be made to past profits before arriving at the average profit for this purpose. [14]

Q10. The profits of a company for the last five years were Rs. 80,000, Rs. 90,000, Rs. 1,00,000, Rs. 95,000 and Rs. 1,10,000 respectively. The company values goodwill at three years' purchase of the average profit of the last five years. Compute the average profit and the value of goodwill under the average profit method. [14]

Set D

Q1. Explain the meaning of bonus shares and the conditions to be satisfied before their issue as prescribed by the Companies Act, 2013, and discuss the sources out of which bonus shares may be issued along with the necessary accounting treatment. [14]

Q2. The Balance Sheet of PQR Ltd. shows Equity Share Capital of Rs. 10,00,000 (1,00,000 shares of Rs. 10 each, fully paid), Securities Premium Rs. 2,00,000, General Reserve Rs. 5,00,000 and Capital Redemption Reserve Rs. 1,00,000. The company decides to issue bonus shares in the ratio of one share for every two shares held, utilising the Securities Premium and the Capital Redemption Reserve first, and the balance, if necessary, out of the General Reserve. Compute the number of bonus shares to be issued, the total amount to be capitalised, and show how each of the specified reserves will be utilised for this purpose, and pass the necessary journal entries. [14]

Q3. The Profit and Loss Account of a company shows a net profit of Rs. 25,00,000 before charging managerial remuneration and tax. During the year, depreciation charged in the books exceeded the depreciation permissible under Schedule II of the Companies Act, 2013 by Rs. 50,000, and managerial remuneration of Rs. 3,00,000 was debited to the Profit and Loss Account. The net profit as computed above also includes a capital profit of Rs. 40,000 arising on the sale of a fixed asset. Compute the net profit as per Section 198 of the Companies Act, 2013, the maximum managerial remuneration permissible assuming an overall ceiling of 10 percent of the net profit, and state whether the remuneration actually paid is within the permissible limit. [14]

Q4. Explain the meaning and significance of ratio analysis as a tool of financial statement analysis, and discuss the classification of accounting ratios into liquidity, solvency, profitability and activity ratios with suitable examples of each. [14]

Q5. Explain the meaning and modes of liquidation of a company, and discuss the order in which the assets realised in liquidation are applied towards the discharge of the various classes of claims. [14]

Q6. In the liquidation of a company, the assets realised Rs. 6,00,000, out of which liquidation expenses of Rs. 20,000 and the liquidator's remuneration at 2 percent of the amount realised were paid first. Thereafter, the secured creditors were paid Rs. 1,00,000 in full, the preferential creditors Rs. 50,000 in full, and the unsecured creditors Rs. 3,00,000 in full. The company had 10,000 equity shares of Rs. 10 each fully paid. Prepare the Liquidator's Final Statement of Account and compute the amount, if any, refundable to the equity shareholders per share. [14]

Q7. Discuss the procedure to be followed for the preparation of a consolidated balance sheet of a holding company and its subsidiary, explaining briefly the treatment of share capital, reserves, minority interest and cost of control. [14]

Q8. H Ltd. acquired 90 percent of the equity shares of S Ltd. for Rs. 9,50,000 on the date on which the Share Capital of S Ltd. stood at Rs. 8,00,000 and its Reserves stood at Rs. 1,50,000. On the date of acquisition, an asset of S Ltd. was found to be undervalued by Rs. 50,000, which is to be considered while ascertaining the net assets of S Ltd. Compute the Minority Interest and the Cost of Control arising on consolidation after taking the revaluation into account. [14]

Q9. Explain the super profit method of valuation of goodwill, and discuss how the normal profit and the super profit of a business are ascertained for this purpose. [14]

Q10. The average capital employed in a business is Rs. 8,00,000 and the normal rate of return expected in this class of business is 12 percent. The average profit of the business for the last few years is Rs. 1,20,000. Compute the normal profit, the super profit, and the value of goodwill at three years' purchase of the super profit. [14]

Set E

Q1. Discuss the legal provisions of the Companies Act, 2013 relating to the redemption of preference shares, and explain the sources out of which preference shares may be redeemed along with the purpose and treatment of the Capital Redemption Reserve. [14]

Q2. XYZ Ltd. has 20,000, 9% Redeemable Preference Shares of Rs. 100 each, fully paid, due for redemption at a premium of 10 percent. The company has a General Reserve of Rs. 15,00,000 and a Securities Premium of Rs. 2,00,000. To finance the redemption, the company decides to issue 10,000 new equity shares of Rs. 100 each at a premium of 10 percent, and to redeem the balance of the preference shares out of undistributed profits, transferring the requisite amount to the Capital Redemption Reserve Account. Compute the proceeds of the fresh issue, the premium payable on redemption, and the amount to be transferred to the Capital Redemption Reserve, and pass the necessary journal entries for the redemption. [14]

Q3. The sales of a company for three consecutive years were Rs. 5,00,000, Rs. 6,00,000 and Rs. 7,50,000 respectively. Taking the first year as the base year, compute the trend percentages of sales for all three years, and discuss the significance of trend analysis as a tool of financial statement analysis. [14]

Q4. Discuss the limitations of financial statement analysis, and compare the usefulness of comparative statements, common size statements and ratio analysis as tools of analysing corporate financial statements. [14]

Q5. Explain the accounting treatment of goodwill and capital reserve arising on amalgamation, absorption or external reconstruction, distinguishing the treatment followed under amalgamation in the nature of merger from that followed under amalgamation in the nature of purchase. [14]

Q6. A Ltd. agreed to absorb B Ltd. by taking over assets of Rs. 12,00,000 and liabilities of Rs. 3,00,000 at agreed values, the purchase consideration being determined under the net assets method so as to equal the net assets taken over. The purchase consideration is to be discharged by the issue of equity shares of Rs. 10 each at an issue price of Rs. 15 per share. Compute the purchase consideration under the net assets method and the number of equity shares to be issued by A Ltd., and pass the necessary journal entries for the absorption in the books of A Ltd. [14]

Q7. Explain the meaning and elements comprising Minority Interest in the consolidated balance sheet of a holding company and its subsidiary, and discuss how Minority Interest is affected by post-acquisition profits, losses and dividends of the subsidiary. [14]

Q8. H Ltd. holds 60 percent of the equity shares of S Ltd., acquired at the close of the year for Rs. 8,00,000. The Balance Sheet of S Ltd. as at that date discloses Share Capital of Rs. 10,00,000 (1,00,000 shares of Rs. 10 each), General Reserve of Rs. 2,00,000 and Profit and Loss Account of Rs. 1,00,000. S Ltd. also owed Rs. 50,000 to H Ltd. on current account at the close of the year. Compute the Minority Interest and the Cost of Control (or Goodwill) arising on consolidation, and explain the treatment to be given to the mutual owing between the two companies while preparing the consolidated balance sheet. [14]

Q9. Explain the capitalisation method (capitalisation of average profit and capitalisation of super profit) and the annuity method of valuation of goodwill, and discuss the relationship between the goodwill computed under the two variants of the capitalisation method. [14]

Q10. Using the data that the average capital employed in a business is Rs. 8,00,000, the normal rate of return is 12 percent, and the average profit of the business is Rs. 1,20,000, compute the value of goodwill under (i) the capitalisation of average profit method, and (ii) the capitalisation of super profit method, showing that the two methods yield the same result. Further, compute the value of goodwill under the annuity method, given that the annuity factor for 3 years at 12 percent is 2.402. [14]

MCCC-12: Human Resource Management

Human Resource Management (MCCC-12) covers the Overview of HRM (Concept, Evolution, Objectives, Scope, Importance and Functions of HRM, Manpower Planning), Staffing (Recruitment, Sources of Recruitment, Selection Process, Training and Development), Employee Appraisal and Maintenance (Discipline, Performance Appraisal, Potential Appraisal), Employee Relations (Grievance Handling, Collective Bargaining), and Employee Integration and Separation (Promotion, Job Enlargement, Job Enrichment, Labour Turnover, Absenteeism, Voluntary Retirement, Superannuation, Lay-off, Retrenchment, Dismissal, Discharge). Time: 3 Hours, Maximum Marks: 70. Answer any five of the ten questions given below; all questions carry equal marks (14 each). The five sets below (Set A to Set E) give you full practice coverage across every unit of the syllabus.

Set A

Q1. Explain the concept, objectives and scope of Human Resource Management, and discuss the importance of HRM in achieving organisational goals in the present-day competitive business environment. [14]

Q2. Trace the evolution of Human Resource Management from the early personnel management approach to the modern strategic HRM approach, highlighting the major stages in its development. [14]

Q3. Explain the concept of recruitment and discuss the various factors, both internal and external, that affect the recruitment policy of an organisation. [14]

Q4. Discuss the internal and external sources of recruitment available to an organisation, bringing out their respective merits and demerits. [14]

Q5. Explain the concept and objects of discipline in an organisation, and discuss the various forms or types of discipline that may be observed. [14]

Q6. Discuss the principles that should be followed by management while maintaining discipline among employees in an organisation. [14]

Q7. Explain the concept and causes of employee grievances in an organisation, and discuss why prompt and effective handling of grievances is important for maintaining industrial peace. [14]

Q8. Discuss the essential steps involved in a well-designed grievance procedure in an organisation. [14]

Q9. Explain the concept and significance of promotion as a tool of employee integration, and discuss the various bases on which promotion decisions are made in organisations. [14]

Q10. Distinguish between job enlargement and job enrichment, bringing out how each technique contributes to employee motivation and integration. [14]

Set B

Q1. Discuss in detail the various functions of Human Resource Management, distinguishing between its managerial functions and operative functions. [14]

Q2. Explain the concept, need and objectives of Manpower Planning, and discuss why it has become indispensable for organisations operating in a dynamic business environment. [14]

Q3. Explain the meaning and objectives of selection, and describe in detail the steps involved in a typical employee selection process. [14]

Q4. Discuss the various methods or techniques of selection used by organisations, such as application forms, tests, interviews and medical examination, bringing out the significance of each. [14]

Q5. Examine the various causes of indiscipline among employees in an organisation, and suggest measures for maintaining effective discipline. [14]

Q6. Explain the concept of disciplinary action and discuss its essential elements and the principles that should govern the disciplinary action process. [14]

Q7. Explain the directive principles that management should keep in mind while handling employee grievances. [14]

Q8. An employee has lodged a grievance alleging that he was overlooked for promotion in favour of a junior colleague. Discuss the steps the HR department should follow in investigating and redressing this grievance, keeping the directive principles of grievance handling in view. [14]

Q9. Explain the concept, causes and effects of labour turnover in an organisation, and suggest measures to reduce it. [14]

Q10. Discuss the concept and causes of absenteeism among employees, and examine the measures an organisation can adopt to control it. [14]

Set C

Q1. Discuss the principles that should guide an effective system of manpower planning in an organisation. [14]

Q2. Explain the various methods or techniques used for forecasting manpower requirements in an organisation, such as managerial judgement, ratio-trend analysis, work-study method and the Delphi technique. [14]

Q3. Distinguish between recruitment and selection, and examine how the two processes complement each other in building an effective workforce. [14]

Q4. A large IT company is unable to attract adequate numbers of qualified applicants for its technical positions despite an attractive salary structure. Discuss the possible factors responsible for this situation and suggest suitable sources and methods of recruitment the company could adopt. [14]

Q5. A supervisor observes that an employee has been repeatedly absent without leave and has also been found misbehaving with colleagues. Discuss the disciplinary procedure the organisation should follow before taking action against such an employee, keeping in mind the principles of natural justice. [14]

Q6. Explain the concept and significance of performance appraisal in an organisation, and discuss its objectives from the point of view of both management and employees. [14]

Q7. Discuss the meaning and concept of collective bargaining, and examine its significance as a method of resolving industrial disputes. [14]

Q8. Explain the goals of management in collective bargaining, and discuss how these goals may sometimes conflict with the goals of trade unions. [14]

Q9. Explain the concept of Voluntary Retirement Scheme (VRS) and discuss its objectives, benefits and limitations from the point of view of both the organisation and the employees. [14]

Q10. Distinguish between superannuation, lay-off, retrenchment, dismissal and discharge, bringing out the essential differences among these forms of employee separation. [14]

Set D

Q1. XYZ Ltd., a manufacturing company, is planning to expand its operations by setting up a new plant in another state. Discuss the steps the HR department should follow in preparing a manpower plan for this expansion, and explain the difficulties that may be encountered in accurately forecasting manpower needs. [14]

Q2. Distinguish between personnel management and human resource management, bringing out the fundamental differences in their philosophy, approach and scope. [14]

Q3. Explain the concept, need and importance of training and development in an organisation, and discuss how it differs from education. [14]

Q4. Discuss the various methods of training used by organisations, distinguishing between on-the-job methods and off-the-job methods, with suitable examples of each. [14]

Q5. Discuss the traditional and modern methods or techniques of performance appraisal, bringing out the merits and limitations of each. [14]

Q6. Explain the concept of potential appraisal and distinguish it from performance appraisal, discussing its significance in identifying employees for future responsibilities. [14]

Q7. Discuss the goals of trade unions in the process of collective bargaining, and examine the common issues that form the subject matter of bargaining between unions and management. [14]

Q8. Examine the essential conditions for successful collective bargaining, and discuss the problems commonly faced in the collective bargaining process in India. [14]

Q9. A textile company facing a prolonged shortage of raw material is compelled to stop work temporarily and asks a section of its workers to remain at home without wages. Examine whether this action amounts to lay-off or retrenchment, and discuss the legal and procedural requirements the company must satisfy. [14]

Q10. Discuss the concept of retrenchment and examine the conditions and procedure that an employer must follow before retrenching workers, along with the compensation payable to them. [14]

Set E

Q1. Examine the scope of Human Resource Management and discuss how the HR function today extends well beyond traditional personnel administration into strategic decision-making. [14]

Q2. Discuss the barriers and limitations that organisations commonly face while implementing manpower planning, and suggest measures to make the manpower planning process more effective. [14]

Q3. Explain the process involved in designing and implementing an effective training programme in an organisation. [14]

Q4. A newly recruited batch of employees in a manufacturing unit is found to be performing below the expected standard despite possessing the requisite qualifications. Discuss how a systematic training and development programme could help address this problem, and explain the methods you would recommend. [14]

Q5. The performance appraisal system followed by a company has come under criticism from employees for being subjective and biased. Discuss the possible sources of bias in performance appraisal and suggest measures to make the appraisal system more objective and effective. [14]

Q6. Discuss the 360-degree method of performance appraisal and examine its advantages and limitations as compared to the traditional appraisal methods. [14]

Q7. During wage negotiations, the trade union of a factory has placed a charter of demands before the management, leading to a prolonged deadlock. Discuss how the principles of collective bargaining could be applied to resolve this deadlock amicably. [14]

Q8. Distinguish between the grievance handling procedure and the process of collective bargaining, bringing out how each contributes differently to maintaining harmonious employee relations. [14]

Q9. Explain the difference between dismissal and discharge as forms of employee separation, and discuss the procedure that should be followed by management before dismissing an employee. [14]

Q10. Despite reasonably satisfactory pay and working conditions, a company is experiencing an unusually high rate of labour turnover and absenteeism among its shop-floor workers. Discuss the possible reasons for this trend and suggest a comprehensive set of measures, including job enrichment and job enlargement, that the company could adopt to improve employee retention. [14]