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Strategic Financial Management A Category (60 Marks) Security Valuation Mutual Funds Merger Forex B Category (20 Marks) Indian Capital Market Dividend Decision Portfolio C Category (20 Marks) All Other Chapters  Intermediate New Course Paper-1: Accounting Study Material Questions for Practice Revision Test Papers Mock Test Papers Question Papers Suggested Answers Paper-2: Corporate and Other Laws Study Material Corrigendum to Study Material Revision Test Papers Mock Test Papers Question Papers Suggested Answers Paper-3: Cost and Management Accounting Study Materials Corrigendum to Study Material Revision Test Papers Questions for Practice Mock Test Papers Question Papers Suggested Answers Paper-4: Taxation Study Material relevant for May, 2019 and November, 2019 examinations Study Guidelines for Indirect Taxes for May, 2019 examination Statutory Update for May, 2019 examination for Indirect Taxes Revision Test Papers Mock Test Papers Questions Papers Sugges

Business Studies Set-1 1. Significance of Principal of management highlighted here is optimum utilisation of resources. * Principles of management help in optimum utilisation of resources by equipping managers to foresee the cause and effect relationship of their decisions and actions, as such the wastage associated with a trial and error approach can be overcome. 2.  Policies and procedures are interlinked with each other. Procedures are steps to be carried out within a broad policy framework. Policies and procedures are designed to influence and determine all major decisions and actions, and all activities take place within the boundaries set by them. Procedures are the specific methods employed to express policies in action in day-to-day operations of the organization Or Developing Premises: Planning is concerned with the future which is uncertain and every planner is using conjecture about what might happen in future. 3.  The process of setting the standards ne

Answer 1 (a) 1(a)(i) SSD Not mandatory to appoint: According to section 151 of the Companies Act, 2013, a listed company may have one director elected by such small shareholders in such manner and with such terms and conditions as may be prescribed. So, it is not mandatory for the company to appoint a director to represent small shareholders. 1(a)(ii) Procedure for appointment: The Board of Directors of M/s Diya Steels and Aluminium Limited is advised that: The Companies (Appointment and Qualification of directors) Rules, 2014 provides for the procedure for appointment of Small shareholders’ director according to which: Sub Rule (1) Notice: A listed company, may upon notice of not less than (a) 1000 small shareholders; or (b) 1/10th of the total number of such shareholders, whichever is lower , have a small shareholders’ director elected by the small shareholders. However, a listed company may opt to have a director representing small shareholders s