TYBMS SEM-6 Human Resource: Human Resource Accounting & Audit (QP April 2023 with Solutions)

 Paper / Subject Code: 86016/ Elective: Human Resource: Human Resource Accounting & Audit

TYBMS SEM-6 

Human Resource: 

Human Resource Accounting & Audit 

(QP April 2023 with Solutions)

Please check whether you have got the right question paper.

N.B: 1) All questions are compulsory.

2) Figures to the right indicate marks.

Q1. (A) Select the correct answer from the multiple choice questions (Any 8)    [8]

1. Human resources are considered as important _________

a. Liabilities

b. Assets 

c. Income

d. Expense

2. HRA shows human resource as ________ and not expense.

a. Capital

b. Liabilities

c. Income

d. Bad debts

3. In 1960's, _______ along with other social researchers made an attempt to define the concept of human resource accounting.

a. Rensis Likert

b. Malcolm Baldrige

c. Ishikawa Kauru

d. Stephen Knauf

4. _______ is calculated as Basic DA x No. of years of service x 15/26. 

a. Pension

b. Salary

c. TDS

d. Gratuity

5) ________ method involves drawing inferences from various senses that are seen. and heard off in day to day life,

a. Questionnaire.

b. Observation

c. Workshop

d. Interview

6. All actual cost incurred on recruitment, training, familiarization are capitalized in _______ cost method

a. Historical

b Economic

c. Replacement

d. Opportunity

7. HR valuation report helps the management to control all _______ related to HR department

a. Income

b. Loss

c. Profit

d. Cost

8. The object of modern audit is to report on ________ position.

a. Market 

b. Social

c. Financial

d. Present

9. _______ audits are conducted at regular intervals.

a. Ad hoc

b. Periodic

c. Internal

d. External

10. _________ is a man-made art and its principles and procedures have been evolved over a period of time.

a. Accounting

b. Human

c. Animals

d. Money

Q1. (B) State whether following statements are True or False (Any 7)            (7)

1. Replacement method is a non-monetary method of human valuation.

Ans: False

2. Economic value method takes into account the valuation made by the human resources to the organization.

Ans: True

3. Human resource audit can be used as an intervention to bring about organizational change.

Ans: True

4. Workshop method of conducting HR audit is very rigid.

Ans: False

5. HR audit helps in increasing the human resource cost. 

Ans: False

6. Result of HR audit can be expressed in measurable terms.

Ans: True

7. Historical cost accounting concepts are unrealistic profit.

Ans: True

8. Professional tax or employment tax is a state base tax.

Ans: True

9. The valuation of human assets is based on the assumption that employees are going to remain with the organization for a specified period. 

Ans: True

10. The valuations of human resources along with other assets are necessary in order to find out the total cost of an organization.

Ans: True

Q 2 A) Discuss the objective of HR accounting.

International Inflation Accounting (HR Accounting) aims to adjust financial statements to reflect the impact of inflation on a company's financial position. The key objectives include:

1. Accurate Financial Reporting

   • Ensures that financial statements present a true and fair view of an organization's financial health by adjusting for inflationary effects.

2. Maintaining Purchasing Power

   • Helps businesses and investors understand the real value of financial figures over time, ensuring that assets, liabilities, and equity reflect their actual worth.

3. Comparability of Financial Statements

   • Allows for better comparison of financial performance across different time periods and geographic locations with varying inflation rates.

4. Prevention of Misleading Profits

   • Adjusts revenue and expenses to prevent overstatement or understatement of profits due to inflationary distortions, leading to better decision-making.

5. Better Decision-Making

• Provides managers, investors, and stakeholders with more reliable financial data, improving investment, pricing, and strategic planning decisions.

B) Discuss the various stages in Historical development of HRA

Human Resource Accounting (HRA) has evolved over time through various stages, as organizations recognized the importance of valuing human resources. The key stages in its historical development are:

1. Early Concepts (Before 1960s)

• The idea of treating human resources as valuable assets was discussed but not formally recognized.
• Traditional accounting practices focused only on physical and financial assets, ignoring human capital.

2. Initial Research & Theoretical Development (1960s - Early 1970s)

• Economists and scholars like Rensis Likert and Eric Flamholtz started exploring ways to quantify human resources.
• Likert (1967) introduced the "Behavioral Measurement Model," emphasizing employee contributions to organizational success.
• William C. Pyle and Flamholtz developed models based on the cost of hiring, training, and retaining employees.

3. Experimental Phase & Introduction of HRA Models (1970s - 1980s)

• Several models for HRA valuation emerged, including:
  • Historical Cost Model (cost of recruitment & training).
  • Replacement Cost Model (cost of replacing an employee).
  • Opportunity Cost Model (alternative value of an employee).
  • Economic Value Model (present value of future earnings).
• Organizations started experimenting with HRA, but adoption was limited due to a lack of accounting standards.

4. Practical Applications & Growing Recognition (1990s - Early 2000s)

• Companies and governments realized the importance of intellectual capital and human resources in economic development.
• Organizations in sectors like IT and consulting began using HRA to assess workforce contributions.
• The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) discussed integrating human assets into financial statements.

5. Modern Era & Integration with Strategic HRM (2000s - Present)

• HRA evolved beyond accounting to include talent management, employee engagement, and workforce analytics.
• Companies use HR metrics, AI, and big data to measure workforce productivity.
• Governments and international organizations emphasize human capital development for economic growth.

OR

P) Explain the components, of acquisition cost and training and development cost         (8) 

Components of Acquisition Cost and Training & Development Cost

Human Resource Accounting (HRA) considers Acquisition Cost and Training & Development Cost as essential elements in valuing human resources. These costs are incurred to hire, train, and develop employees for better organizational performance.

1. Acquisition Cost

Acquisition cost refers to the expenses incurred in hiring and recruiting employees. The key components include:

1. Recruitment Expenses – Costs related to job advertisements, job portals, recruitment agencies, and employer branding.
2. Selection Costs – Expenses for conducting interviews, screening tests, background checks, and assessment centers.
3. Hiring Costs – Includes the salaries of HR professionals involved in recruitment and administrative costs.
4. Placement and Onboarding – Expenses associated with joining formalities, documentation, orientation programs, and relocation assistance.

2. Training & Development Cost

These costs are related to improving employees' skills, knowledge, and efficiency to enhance productivity. The key components include:

1. Training Program Costs – Expenses incurred in designing and delivering training sessions, such as fees for trainers, course materials, and e-learning platforms.
2. Infrastructure Costs – Costs of training facilities, classrooms, equipment, and technology used for training purposes.
3. Employee Compensation During Training – Salaries paid to employees while they attend training programs.
4. Developmental Programs – Investments in leadership development, coaching, mentoring, and career progression initiatives.

Q) List and explain any 5 shortcomings/limitations of Human Resource accounting         (7)

Shortcomings or limitations of Human Resource Accounting (HRA):

1. Lack of Standardized Methods

• There is no universally accepted method for valuing human resources. Different companies use different models (historical cost, replacement cost, opportunity cost, etc.), making comparisons difficult and results inconsistent.

2. Subjectivity in Valuation

• Human resource valuation often involves subjective estimates, such as expected service life, productivity, or contribution to the organization. This lack of objectivity can lead to inaccurate financial reporting.

3. Non-Recognition in Financial Statements

• Traditional accounting standards do not recognize human resources as assets in balance sheets. As a result, HRA is not widely used in statutory financial reporting, limiting its practical impact.

4. Employee Perception and Ethical Concerns

• Treating employees as assets might create ethical concerns, as it may be perceived as commodifying human beings. Employees may feel dehumanized if they are assigned monetary values.

5. Difficulty in Measuring Intangible Benefits

• Human resources contribute to an organization through knowledge, skills, motivation, and teamwork, which are difficult to quantify. HRA struggles to capture these intangible benefits accurately.

Q3 A) Define and explain the advantages of historical cost.        (8)

Historical Cost is a method of valuing human resources based on the actual expenses incurred in recruiting, training, and developing employees. It considers the original cost spent on acquiring and maintaining employees rather than their current market value or future earning potential.

Explanation of Historical Cost Method

• It records human resources at their acquisition cost, similar to how physical assets like machinery or buildings are recorded.
• This method includes expenses related to hiring, orientation, skill development, and training.
• It does not account for appreciation or depreciation in employee value over time.

Advantages of Historical Cost Method

1. Simple & Easy to Apply

   • The method is straightforward as it records actual costs without complex calculations or projections.

2. Objective & Reliable

   • Since it is based on real expenditures, it provides a clear and factual valuation without subjective estimations.

3. Useful for Cost Control

   • Helps organizations track HR-related expenditures, allowing better budget planning and cost management.

4. Ensures Consistency

   • Follows traditional accounting principles, making it easy to integrate into financial statements and reports.

5. Legal & Financial Transparency

   • Provides a documented record of HR investments, which can be useful for audits, financial analysis, and regulatory compliance.

B) Explain capitalization of salary with its advantages and disadvantages.         (7)

Capitalization of Salary is a method used in Human Resource Accounting (HRA) to determine the value of an employee based on their future earning potential. It treats employees as assets and calculates their worth by discounting their expected future salary over their remaining service period.

Formula for Capitalization of Salary

$$\text{Capitalized Value}=\frac{\text{Annual Salary}\times \text{Years of Service Remaining x }}{\text{Discount Rate}}$$

This method assumes that employees contribute economic value equivalent to their salaries and benefits over time.

Advantages of Capitalization of Salary

1. Quantifies Employee Value

   • Provides a financial estimation of employees as assets, helping in workforce valuation and decision-making.

2. Useful for Long-Term Planning

   • Helps organizations in budgeting, compensation planning, and workforce investment strategies.

3. Assists in Performance Management

   • Aids in evaluating employee contributions relative to their salary, supporting talent retention and development.

4. Helps in Mergers & Acquisitions

   • Provides a tangible valuation of human capital, which can be useful during business transactions.

Disadvantages of Capitalization of Salary

1. Ignores Intangible Factors

   • Does not consider an employee's skills, experience, innovation, or impact on company culture.

2. Market and Economic Fluctuations

   • Future salary projections may be inaccurate due to inflation, economic downturns, or changes in job roles.

3. Limited Use in HR Decision-Making

   • Since it only focuses on salary, it may not be an effective tool for assessing employee productivity or engagement.

4. Difficulty in Standardization

   • Different employees contribute uniquely, making it challenging to apply a one-size-fits-all valuation approach.

OR

Q 3 P) Explain the replacement cost model with its advantages        (8) 

The Replacement Cost Model is a method of valuing human resources by estimating the cost required to replace an employee with a similar level of skills, experience, and productivity. It considers expenses related to recruitment, selection, training, and onboarding of a new employee to match the productivity of the current workforce.

Components of Replacement Cost

1. Recruitment Costs: Expenses for advertising, hiring agencies, and interview processes.
2. Training & Development Costs: Costs for orientation, skill enhancement, and productivity ramp-up.
3. Separation Costs: Compensation for retiring or leaving employees, including severance packages.
4. Productivity Losses: Time and output lost during the transition period.

Advantages of the Replacement Cost Model

1. More Realistic Valuation

   • Provides a practical estimate of the actual cost incurred in replacing an employee, making it a more accurate measure of human resource value.

2. Helps in Workforce Planning

   • Assists organizations in budgeting and planning for future hiring, training, and retention strategies.

3. Supports Decision-Making

   • Helps HR and management determine whether to retain or replace employees based on cost-benefit analysis.

4. Encourages Employee Retention

   • Highlights the high cost of turnover, motivating organizations to invest in employee engagement and retention programs.

5. Reflects Market Conditions

   • Takes into account the current labor market trends, wages, and hiring challenges, ensuring an up-to-date valuation of human resources.

Q) Opportunity cost has both advantages and disadvantages justify        (7)

Opportunity cost refers to the potential benefits lost when choosing one alternative over another. It plays a crucial role in decision-making by helping individuals and businesses assess the value of different options.

Advantages of Opportunity Cost

1. Better Decision-Making

   • Helps individuals and businesses evaluate the benefits and trade-offs of different choices.
   • Encourages strategic resource allocation for maximum returns.

2. Efficient Resource Utilization

   • Ensures that resources (time, money, labor) are used in the most productive way.
   • Prevents wastage by comparing alternatives before making a decision.

3. Supports Long-Term Planning

   • Helps businesses plan for sustainable growth by weighing future benefits.
   • Encourages investment in high-value opportunities rather than short-term gains.

4. Risk Assessment & Mitigation

   • Identifies potential losses associated with each choice, leading to more informed decisions.
   • Encourages businesses to consider alternative strategies to minimize risk.

Disadvantages of Opportunity Cost

1. Difficult to Quantify

   • Some opportunity costs, such as intangible benefits (e.g., employee satisfaction, brand reputation), are hard to measure accurately.
   • Not all costs can be expressed in monetary terms, making comparisons challenging.

2. Subjectivity in Decision-Making

   • Individuals and businesses may have different perspectives on what constitutes the "best" opportunity.
   • Biases or lack of complete information can lead to incorrect evaluations.

3. Short-Term Sacrifices for Long-Term Gains

   • Sometimes, choosing the best long-term option may require short-term sacrifices, such as reduced profits or higher costs initially.
   • This can be a challenge for businesses focused on immediate returns.

4. Overemphasis on Cost Avoidance

• Constantly evaluating opportunity costs may lead to hesitation in decision-making (analysis paralysis).
• Organizations may become overly risk-averse, missing out on innovative or growth-driven opportunities.

Q 4) A) What is human resource audit? Explain its features.    (8)

A Human Resource (HR) Audit is a systematic evaluation of an organization’s HR policies, practices, procedures, and compliance with labor laws. It assesses the efficiency and effectiveness of HR functions to identify strengths, weaknesses, and areas for improvement.

Features of HR Audit

1. Systematic & Objective Approach

   • Conducted in a structured manner to evaluate HR policies and procedures.
   • Uses qualitative and quantitative methods for an unbiased assessment.

2. Compliance-Focused

   • Ensures adherence to labor laws, company policies, and industry regulations.
   • Reduces legal risks and enhances corporate governance.

3. Comprehensive Evaluation

   • Covers all HR functions, including recruitment, training, payroll, performance management, and employee relations.

4. Performance-Oriented

   • Assesses the effectiveness of HR strategies in achieving business goals.
   • Identifies gaps in workforce planning and talent management.

5. Data-Driven & Analytical

   • Uses HR metrics, employee feedback, and documentation reviews for insights.
   • Supports decision-making with factual data and trend analysis.

6. Continuous Improvement Tool

   • Helps organizations enhance HR practices by identifying inefficiencies.
   • Provides recommendations for process optimization and strategic alignment.

7. Employee-Centric

• Evaluates workplace culture, employee satisfaction, and engagement levels.
• Helps in developing policies that improve the employee experience.

B) List and explain the benefits of HR audit.             (7)

An HR audit is a systematic review of an organization’s human resource policies, practices, and compliance. It helps improve HR effectiveness, legal compliance, and workforce management. Below are key benefits:

1. Ensures Legal Compliance

• Helps organizations adhere to labor laws, regulations, and company policies.
• Reduces the risk of legal penalties, lawsuits, and compliance violations.

2. Identifies Gaps & Areas for Improvement

• Highlights inefficiencies in recruitment, training, performance management, and employee relations.
• Provides recommendations for process improvement and HR best practices.

3. Enhances Employee Satisfaction & Engagement

• Identifies workplace issues affecting employee morale and productivity.
• Helps create policies that promote a positive work environment.

4. Improves HR Strategy Alignment

• Ensures HR policies align with business objectives and long-term organizational goals.
• Enhances workforce planning, talent management, and succession planning.

5. Boosts Operational Efficiency

• Evaluates HR processes to eliminate redundancies and optimize resources.
• Helps in streamlining payroll, benefits administration, and compliance tracking.

6. Strengthens Employer Branding

• Builds a reputation for fair, ethical, and employee-friendly HR practices.
• Enhances recruitment and retention of top talent.

7. Data-Driven Decision Making

• Uses HR metrics and analytics to make informed workforce-related decisions.
• Helps in budgeting, resource allocation, and performance assessment.

OR

Q4 P) Explain the interview method of conducting Hit audit along with its advantages. (8)

The Interview Method is a qualitative approach to conducting an HR audit, where auditors collect information by directly interacting with employees, HR personnel, and management. It involves structured, semi-structured, or unstructured interviews to assess HR policies, compliance, and workforce satisfaction.

Process of the Interview Method:

1. Planning & Objective Setting: Define audit goals and identify key stakeholders.
2. Selection of Participants: Choose employees, HR staff, and managers across different levels.
3. Questionnaire Development: Prepare relevant questions covering HR practices, policies, compliance, and employee concerns.
4. Conducting Interviews: Hold face-to-face, virtual, or group discussions to gather insights.
5. Data Analysis & Reporting: Evaluate responses, identify trends, and provide recommendations.

Advantages of the Interview Method

1. In-Depth Insights:

   • Provides a deeper understanding of HR practices, workplace culture, and employee concerns.

2. Clarification & Flexibility:

   • Allows auditors to ask follow-up questions for better clarity and explore issues in detail.

3. Identifies Hidden Issues:

   • Reveals gaps in HR policies and employee satisfaction that may not be captured through surveys or documents.

4. Engages Employees & Management:

   • Encourages open communication, fostering a sense of involvement and trust.

Q) Explain any three issues that may arise in case of HR audits

Three Issues in HR Audits

HR audits help organizations evaluate their HR policies, but they may face certain challenges. Three major issues include:

1. Compliance Gaps:

   • Failure to adhere to labor laws, workplace regulations, and company policies can lead to legal risks and penalties.
   • Missing or outdated documentation (e.g., employee records, payroll compliance) can result in non-compliance findings.

2. Data Inaccuracy & Inconsistency:

   • Incomplete or outdated HR data can affect the reliability of audit results.
   • Lack of standardized data collection processes may lead to inconsistencies in reporting and decision-making.

3. Resistance from Employees & Management:

   • Employees may perceive HR audits as a fault-finding exercise rather than an improvement initiative.
   • Management might resist changes due to fear of increased costs, operational disruptions, or exposure of inefficiencies.

Q5 Explain the monetary and non-monetary method valuation of HR in brief.

Valuation Methods of Human Resources

Human Resource Valuation aims to assess the financial worth of employees to an organization. It is classified into two main methods:

1. Monetary Methods (Financial Valuation)

These methods quantify human resources in financial terms:

• Historical Cost Method: Values employees based on recruitment, training, and development expenses.
• Replacement Cost Method: Estimates the cost of replacing an employee with similar skills and experience.
• Opportunity Cost Method: Measures the value of employees based on their potential earnings in alternative roles.
• Standard Cost Method: Assigns a standard cost per employee based on expected future service value.
• Economic Value Method (Present Value of Future Earnings): Estimates the future earnings potential of employees discounted to present value.

2. Non-Monetary Methods (Qualitative Valuation)

These methods focus on assessing employees’ contributions and intangible assets:

• Competency-Based Valuation: Evaluates skills, knowledge, and expertise.
• Performance Appraisal Method: Assesses employee contributions through performance evaluations.
• Behavioral and Psychological Models: Measures motivation, leadership, and job satisfaction levels.
• Index-Based Valuation: Uses various HR metrics (e.g., engagement, innovation, teamwork) to assess employee value.

OR

Q.5 Write short note on (any three)                            [15]

1. New Hire orientation process

The New Hire Orientation Process is designed to help new employees integrate smoothly into an organization. It typically includes:

1. Pre-boarding: Completion of paperwork, IT setup, and access provisioning before the first day.
2. Welcome Session: Introduction to company culture, values, policies, and leadership.
3. HR & Benefits Overview: Explanation of payroll, benefits, compliance policies, and company procedures.
4. Role-Specific Training: Guidance on job responsibilities, team introductions, and expectations.
5. IT & Security Briefing: Setup of necessary tools, cybersecurity guidelines, and communication protocols.
6. Mentorship & Support: Assignment of a buddy or mentor for a smooth transition.
7. Follow-Up & Feedback: Regular check-ins to address questions and ensure engagement.

2. Role of HR auditor

An HR Auditor evaluates an organization's human resource policies, practices, and compliance to ensure efficiency, legal adherence, and alignment with business objectives. Key responsibilities include:

1. Compliance Review: Ensuring HR policies comply with labor laws, regulations, and industry standards.
2. Policy & Process Evaluation: Assessing the effectiveness of recruitment, training, performance management, and employee engagement strategies.
3. Risk Management: Identifying HR-related risks, such as legal liabilities, payroll discrepancies, or workplace conflicts.
4. HR Metrics & Analytics: Analyzing workforce data to improve decision-making and operational efficiency.
5. Employee Relations & Workplace Culture: Assessing diversity, inclusion, ethics, and workplace morale.
6. Recommendations & Improvements: Providing actionable insights to enhance HR functions and align them with business goals.

3. Human resource accounting

Human Resource Accounting (HRA) is the process of measuring and reporting the value of human capital in an organization. It aims to quantify the financial worth of employees’ skills, knowledge, and contributions to the company.

Aspects of HRA:

1. Cost Measurement: Evaluates recruitment, training, and employee development expenses.
2. Value Assessment: Determines employees' economic contributions and potential return on investment (ROI).
3. Decision-Making Support: Helps management optimize workforce planning and budgeting.
4. Financial Reporting: Provides transparency on human capital investments in financial statements.
5. Performance Evaluation: Assists in assessing the impact of HR initiatives on business growth.

4. Questionnaire method

The Questionnaire Method is a data collection technique used in research, surveys, and assessments. It involves a structured set of written questions designed to gather information from respondents.

Features:

1. Structured Format: Questions can be open-ended or close-ended.
2. Wide Reach: Can be distributed physically or digitally to a large audience.
3. Cost-Effective & Time-Saving: Reduces the need for in-person interviews.
4. Standardization: Ensures consistency in data collection.
5. Anonymity & Accuracy: Encourages honest responses, improving data reliability.

5. Approaches of HR Audit

HR audits help organizations evaluate and improve their human resource policies, practices, and compliance. The key approaches to HR audit include:

1. Comparative Approach: Compares the organization's HR practices with industry benchmarks or best practices.
2. Statistical Approach: Uses HR metrics and data analysis to assess performance and compliance.
3. Compliance Approach: Ensures adherence to labor laws, regulations, and company policies.
4. Management by Objectives (MBO) Approach: Evaluates HR effectiveness based on predefined goals and performance outcomes.
5. Strategic Approach: Aligns HR functions with business objectives to enhance long-term growth and competitiveness.

Elective: Operation Research (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2022	November	Download	Solution
2023	April	Download	Solution
2023	November	Download	Solution
2024	April	Download	Solution
2024	November		Solution
2025	April

Elective: International Finance (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2022	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: Brand Management (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April		Solution

Elective: HRM in Global Perspective (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: Innovation Financial Service (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April		Solution

Elective: Retail Management (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download
2025	April

Elective: Organizational Development (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: Project Management (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: International Marketing (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download
2025	April

Elective: HRM in Service Sector Management (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download
2025	April

Elective: Strategic Financial Management (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: Media Planning (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: Workforce Diversity (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download
2025	April

Elective: Financing Rural Development (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download
2025	April

Elective: Sport Marketing (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download
2025	April

Elective: HRM Accounting & Audit (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: Indirect Tax (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: Marketing of Non-Profit Organization (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April

Elective: Indian Ethos in Management (CBCGS)
Year	Month	Q.P.	Link
IMP Q.			Solution
Obj. Q			Solution
2019	April	Download	Solution
2019	November	Download	Solution
2023	April	Download	Solution
2024	April	Download	Solution
2024	November	Download	Solution
2025	April