ODISHA STATE BOARD OF PHARMACY
D. Pharm - II Examination - 2015 (I)
DRUG STORE & BUSINESS MANAGEMENT (THEORY)
Time - 3 Hours Full Marks - 80
__________________
(Answer any five questions including question no-1)
1. (A) Define the following word or statement
2x10
(a) Partnership deed
(b) Lead time
(c) Debenture
(d) Inventory
(e) Contra entry
(f) Safety stock
(g) Trial balance
(h) Overdraft
(i) Ledger
(j) Scrap
2. What are the hindrances of the trade? Enumerate the steps that are taken to overcome these hindrances.
5+10
3. What is joint stock company? Enumerate its objectives, describe in detail about its advantage & disadvantages.
2+3+10
4. What is inventory control? Describe in brief about ABC and VED analysis.
2+6.5+6.5
5. What is sales promotion? Describe in detail about its importance, advantages and limitations. Discuss the steps that should be taken in personal selling
1+10+4
6. What do you mean by accounting concepts and conventions? Describe them in detail.
15
7. Enter the following transactions in to a triple column cash book for April 2013.
15
April 1 st Balance in hand Rs. 1000/- and overdraft at Bank Rs. 2000/-
April 3rd Received cash for goods sold to Mohan in last month Rs. 1000/-
April 7th sold goods for cash Rs. 2500/-
April 9th received a cheques from Suresh each of Rs.5000/-
April 15th Suresh's cheque was endorsed to Tarun in full settlement of Rs. 5050/-
April Zoth settled Yogesh's account ofRs. 2025/- by a cheque of Rs. 2000/-
April 27th drew from bank for personal use Rs. 2000/- and for office use Rs. 4000/-
April 31 st Banked all cash, keeping a balance of Rs. 1000/- only in hand.
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