BCOS-183 Solved Question Paper

Question 1. How have computers evolved into 4th, 5th and 6th generations, and how do analogue and digital computers differ?

What is depreciation accounting and how do the straight-line and diminishing balance methods compare?

Generations of computers (4th, 5th and 6th)

When we talk about “generations” of computers, we are basically grouping computers by the technology used inside them and the kind of work they can do.

• Fourth generation (roughly mid-1970s onwards):
  These machines use microprocessors – entire CPUs on a single chip. Examples are early personal computers like the first IBM PCs. They are smaller, cheaper and much more powerful than earlier generations. This is where PCs, laptops and basic networking started getting common in offices and homes.

• Fifth generation: Here the focus shifts from just speed to intelligence.
  Fifth generation machines use advanced processors, huge memory and concepts like artificial intelligence, expert systems and natural language processing. In simple terms: computers that don’t just calculate, but also “reason” to some extent.

• Sixth generation (what we use today):
  This involves very high-speed, low-power chips, massive parallel processing, cloud computing and extremely small devices like smartphones and IoT devices. The sixth generation is about being always connected, using the internet, cloud storage and AI everywhere – from online banking to recommendation systems.

From a student or office point of view, the jump you actually feel is: heavy desktop with simple software (4th gen) → smart, internet-connected devices and cloud tools (5th/6th gen).

Analogue vs digital computers

• Analogue computers work with continuous data, such as voltage or temperature. They were used for things like engineering calculations or measuring signals. They are good when the input changes smoothly (for example, speed of a vehicle over time).

• Digital computers (like your PC/mobile) work with discrete data (0s and 1s). They count, store and process data as bits and bytes. They are far more common today because they are accurate, flexible and easy to program.

In real life, if you’ve used a digital weighing machine at a shop (digital), earlier some shops used those round, dial-type scales (analogue). That’s a simple way to visualise the difference.

Depreciation accounting – meaning

Businesses use expensive assets like computers, furniture, vehicles or machines for many years. These items lose value as they are used.

Depreciation accounting means systematically spreading the cost of such assets over their useful life instead of treating the full cost as an expense in the first year. This helps show a more realistic profit each year and also shows the current value of the asset on the balance sheet.

Straight-line vs diminishing balance method (practical comparison)

• Straight-line method (SLM) The same amount of depreciation is charged every year.
  Example: A computer costs ₹40,000, useful life 4 years, no scrap value. Depreciation = 40,000 ÷ 4 = ₹10,000 every year.
  From a student-start-up or small shop point of view, this method is easy to understand and predictable – good for planning.

• Diminishing balance method (DBM / Written down value) A fixed percentage is applied to the book value at the start of each year. So the amount reduces each year. array formula can process multiple ranges or conditions and may return multiple results.
  Example: Same ₹40,000 computer, 40% depreciation: Year 1: 40,000 × 40% = ₹16,000 (closing value 24,000) Year 2: 24,000 × 40% = ₹9,600 (closing value 14,400) and so on.

Real-world feel

• Companies that use assets heavily in the early years (like a taxi, a delivery van, or high-end phones for field staff) often prefer diminishing balance because the asset loses value faster at the start.

• Schools, coaching centres or small offices where equipment is used evenly every year usually prefer straight-line because it’s simple and gives equal expense every year, which helps in stable fee or service pricing.

Question 2. How do common computer and business concepts differ in pairs like compiler vs interpreter, Android vs Windows, sole proprietorship vs partnership, DSS vs MIS, and NEFT vs RTGS?

(a) Compiler vs interpreter

• A compiler translates the entire source code (say, a C program) into machine code in one go, then you run the compiled program. Errors are shown after compilation.

• An interpreter translates source code line-by-line while running it (like Python, many JavaScript engines). Errors show up as soon as that line executes.

From a learner’s experience, compiled languages often run faster, but interpreted ones are easier for quick testing in labs or assignments.

(b) Android OS vs Windows OS

• Android is mainly designed for mobile devices like smartphones and tablets. It is touch-friendly, app-store based and built on Linux. It’s great for on-the-go usage: social media, banking apps, ride-booking etc.

• Windows is designed primarily for desktops and laptops. It is keyboard–mouse oriented with strong support for office tools, heavy software and gaming.

In many students’ lives, Android is their “personal pocket computer” and Windows is the “assignment and Excel machine” in labs or cyber cafés.

(c) Sole proprietorship vs partnership

• Sole proprietorship – one owner, full control, full risk. Easy to start (like a small stationery shop run by one person). Profits belong to that one person, but so do all the losses and legal liabilities.

• Partnership – two or more people share ownership, capital, risk and profit (for example, two friends jointly running a café). They sign a partnership deed to define profit-sharing, duties, etc.

In practice, many small tuition centres start as sole-proprietor (one teacher), and when demand grows, they convert into partnership so that workload and investment are shared.

(d) DSS vs MIS

• MIS (Management Information System) provides regular, structured reports from routine data – sales summaries, stock reports, monthly performance, etc. It supports middle and top management in monitoring operations.

• DSS (Decision Support System) is more flexible and analytical. It helps in semi-structured decisions like “What if we increase price by 5%?” or “Which region should we focus on?” It may use models, simulations and interactive queries.

Example: In a retail chain, MIS gives a monthly sales report, while DSS answers questions like, “If we give a 10% discount in only two cities, what happens to profit?”

(e) NEFT vs RTGS

• NEFT (National Electronic Funds Transfer): Used for normal fund transfers between bank accounts. Settlements are usually in batches. Good for small and medium amounts (for example, paying coaching fees, vendor bills).

• RTGS (Real Time Gross Settlement): Used for high-value transactions. Money moves in real time, one-to-one, with faster confirmation. Usually used for large payments like property transactions, big supplier payments etc.

Many students use NEFT for paying college or exam fees, while companies use RTGS to pay big suppliers quickly and safely.

Question 3. What is a Detailed Project Report (DPR) and its key parts.

How can YouTube and Google AdSense support business growth?

(a) Objectives and main components of a DPR

A Detailed Project Report (DPR) is like a complete blueprint of a proposed project. Its purpose is to convince banks, investors or management that the project is realistic, financially viable and technically sound.

Main objectives:

• To present the business idea clearly (what problem we are solving).
• To estimate cost, revenue and profitability in a structured way.
• To assess technical, financial and market feasibility.
• To act as a reference document during project implementation.

Typical components (what you normally include):

• Executive summary – a short snapshot of the entire project.
• Promoter and organisation details – background of owners, experience, legal form.
• Business model and market analysis – target customers, competitors, demand estimation, unique selling points.
• Technical details – location, machinery, technology, capacity, process flow.
• Financial projections – investment required, working capital, projected income statement, cash flows, profitability, break-even analysis.
• Risk analysis – key risks (market, technology, finance) and how they will be managed.
• Implementation schedule – timeline: when land will be acquired, orders placed, staff hired, operations started.

In practical situations, whenever you present a business idea to any organisation or investor for support—whether it’s for setting up a small manufacturing unit or starting a franchise—they usually expect a well-prepared DPR. It helps them understand your plan clearly and judge whether the project is realistic and worth considering.

(b) Role of YouTube and Google AdSense in business

YouTube for business development

• You can use YouTube as a free platform to showcase product demos, tutorials, customer testimonials, and behind-the-scenes content.

• Local businesses (like coaching centres, fitness trainers, craft sellers) often upload helpful content. This builds trust and brings clients who discovered them through search or suggested videos.

• Consistent posting plus good titles, thumbnails and descriptions work like long-term advertising without paying per view initially.

Google AdSense on YouTube

• Once a channel meets YouTube’s eligibility rules, it can join the YouTube Partner Programme.

• AdSense then places ads before, during or around your videos (display ads, skippable ads, etc.).

• You earn money when people view or interact with those ads, based on CPM/CPC models.

• Many content creators treat this as a proper side-income, reinvesting the money to improve video quality, buy better mics/cameras, or run paid campaigns for their main business.

A practical student example: a commerce student might start a channel explaining basic accounting concepts or Excel tricks. As views grow, AdSense revenue can cover internet costs, software subscriptions, and indirectly build their personal brand – which later helps in getting internships or freelancing work.

Question 4. Why has plastic money become so popular, what are common e-payment options, and how do loan and lease statements differ in practice?

(a) Rise of plastic money and key e-payment methods

Plastic money refers to payment cards like debit cards, credit cards and prepaid cards. It grew rapidly because:

• It is safer than carrying large amounts of cash.
• It works for online and offline payments, including international transactions.
• It offers features like rewards points, cashbacks and EMI facilities.
• After demonetisation and the push for digital India, people and merchants became more comfortable with card and online payments.

Examples of e-payment methods:

• Debit cards – linked directly to your bank account; money is deducted immediately. Many students use these for online exam fee payment or shopping.

• Credit cards – allow you to spend now and pay later (interest-free period). Very useful for emergencies or when cash flow is tight, but risky if you overspend.

• Net banking / UPI apps – direct bank-to-bank transfers using internet banking or mobile apps (UPI, bank apps). This is now very common for utility bills and peer-to-peer transfers.

• e-Wallets – apps like mobile wallets where you load money and pay by scanning QR codes or using phone numbers. They often give small cashback offers.

From actual experience, once you set up UPI and link it to a bank account, you hardly visit ATMs – you can pay college canteen bills, auto-rickshaw fare, recharge and more using just your phone.

(b) Loan statement vs lease statement and common components

Loan statement shows how an amount you borrowed from a bank (say, for a bike or laptop) is being repaid over time.

Lease statement shows payment schedule when you are using an asset owned by someone else (like rented machinery or a vehicle) for a long period, based on a lease agreement.

Key differences:

• In a loan, you normally become the owner of the asset; the bank just finances it.
• In a lease, the lessor (owner) keeps legal ownership; you get the right to use the asset in exchange for regular lease rentals.

Typical components of loan/lease schedules (what columns you actually see in Excel or bank PDFs):

• Opening balance – outstanding amount at the start of the period.
• Installment / rental amount – total to be paid each month or quarter.
• Interest portion – interest for that period, based on outstanding balance.
• Principal portion – part of installment that actually reduces the outstanding amount.
• Closing balance – outstanding amount after the payment.
• Due date and payment status – dates when payments should be made and whether they are paid or overdue.

In many small businesses, owners use spreadsheets from Block 5 to build such loan/lease tables so they can clearly see how much principal is left and how much interest they are paying each month.

Question 5. What are the main types of computer networks and operating systems,

What is GDPR, what does CAPTCHA do, and what internet services are commonly used?

(a) Types of computer networks

• LAN (Local Area Network) – covers a small area like a lab, office floor or campus building.
• MAN (Metropolitan Area Network) – covers a city or a large campus with multiple buildings.
• WAN (Wide Area Network) – connects computers over large distances, sometimes across countries (for example, the internet itself).
• PAN (Personal Area Network) – very small network around one person (phone connected to laptop via hotspot or Bluetooth).

(b) Types of operating systems

• Single-user, single-task – one user, one task at a time (very early systems).
• Single-user, multi-tasking – one person running multiple programs (modern Windows, macOS).
• Multi-user – many users logged into one powerful system (servers, UNIX systems).
• Real-time OS – used where timing is critical, such as medical devices, industrial control, robotics.

When you use a computer lab server with multiple students logged in at once, that’s multi-user; your personal laptop is single-user, multi-tasking.

(c) GDPR – General Data Protection Regulation

GDPR is a European Union law that protects people’s personal data. It gives individuals rights like:

• Right to know what data is collected about them.
• Right to access, correct or delete their data.
• Right to give or withdraw consent for data usage.

Even Indian companies that serve EU customers often have to follow GDPR. For students, this explains why many websites show “cookie consent” pop-ups.

(d) CAPTCHA and its purpose

CAPTCHA stands for “Completely Automated Public Turing test to tell Computers and Humans Apart”.

• It is a small test on websites – typing distorted letters, clicking on images with traffic lights, or checking “I’m not a robot”.

• Its purpose is to block automated bots from misusing services like account creation, login attempts, ticket booking, comment spam, etc.

(e) Types of internet services

• E-mail – sending and receiving messages and attachments.
• World Wide Web – browsing websites and web apps.
• File transfer (FTP, cloud storage) – sharing large files and backups.
• Instant messaging and VoIP – chats, voice and video calls (WhatsApp, Zoom, etc.).
• Online banking and e-commerce – internet banking, online shopping, bill payments.

Most students actively use at least four of these daily – browsing, email, chats and UPI-based transactions.

Question 6. How do ccTLDs and gTLDs, WAN and LAN, NPV and IRR, current ratio and quick ratio, and authorisation and authentication differ?

(a) ccTLD vs gTLD

• ccTLD (country code top-level domain) – domain extensions linked to countries, like .in (India), .uk (United Kingdom). They hint at the geographic focus of a website.

• gTLD (generic top-level domain) – not tied to a particular country, like .com, .org, .net, .edu. They usually indicate type of organisation or purpose.

(b) WAN vs LAN

• LAN – small area, high speed, usually privately owned (college lab, office floor).

• WAN – large geographical spread, may use public infrastructure (leased lines, satellite). Internet is the biggest WAN.

(c) NPV vs IRR (capital budgeting tools)

• NPV (Net Present Value) – converts all future cash inflows/outflows of a project into today’s value using a discount rate; if NPV is positive, the project is generally acceptable.

• IRR (Internal Rate of Return) – the discount rate at which NPV becomes zero; it shows the project’s effective rate of return.

In practice, finance teams often compute both in Excel: if IRR is higher than the company’s required rate and NPV is positive, the project is attractive.

(d) Current ratio vs quick ratio

• Current ratio = Current Assets ÷ Current Liabilities Measures overall short-term liquidity.

• Quick ratio (acid-test) = (Current Assets – Inventory) ÷ Current Liabilities More conservative; it removes inventory because it may not be easily converted into cash.

If a business has a comfortable current ratio but a weak quick ratio, it means too much money is stuck in stock – useful insight for managing working capital.

(e) Authorisation vs authentication (IT security)

• Authentication – confirming who you are (username/password, OTP, fingerprint).

• Authorisation – deciding what you’re allowed to do after you are authenticated (view-only access, admin rights, etc.).

For example, in a college ERP: students authenticate with their ID and password, but they are only authorised to see their own marks, not to edit the mark sheets.

Question 7. When and how do we use mail merge in word processing?

Why is a data source needed, and what do net profit ratio, gross profit ratio, identity theft, e-wallets and open-source software mean in real life?

(a) Mail merge: use, components and data source

Mail merge in a word processor (like MS Word) is used when you want to send the same basic document (for example, an offer letter, result notice or fee reminder) to many people, but with some fields personalised, such as name, address or amount.

Main components:

• Main document – the common content (body of letter, email, certificate).
• Data source – a table/list containing variable fields like Name, Roll No, Address, Due Amount (can be in Excel, Word table, etc.).
• Merge fields – placeholders inserted into the main document where values from the data source will appear (e.g. «Name», «Course»).

Why data source is needed

The data source is like a mini-database. It stores separate rows for each recipient. When you run mail merge, Word reads each row and produces a personalised copy for that person. Without a data source, you would be stuck manually editing each letter – exactly what mail merge is meant to avoid.

In a college admin office, mail merge can generate hundreds of hall tickets or grade cards in minutes, which would otherwise take days of manual editing and printing.

(b) Concepts with examples

• Net Profit Ratio
  Net Profit Ratio = (Net Profit ÷ Net Sales) × 100
  It shows how much of each rupee of sales turns into net profit after all expenses (including interest and tax).
  Example: If net profit is ₹80,000 and sales are ₹10,00,000, Net Profit Ratio = 8%. If a business improves its cost control and this ratio goes up year-to-year, it’s a sign of better efficiency.

• Gross Profit Ratio
  Gross Profit Ratio = (Gross Profit ÷ Net Sales) × 100
  It shows the profit only after deducting cost of goods sold, but before other expenses.
  Example: A retail shop watches this ratio closely. If gross margin suddenly falls, it may mean higher purchase prices or too many discounts.

• Identity theft
  This happens when someone steals another person’s personal information (like Aadhaar number, card details, passwords) and uses it to commit fraud – for example, taking loans, shopping online or accessing bank accounts. Real life: If you share OTPs or click on phishing links, someone could take over your account and misuse it in your name.

• e-Wallets
  These are digital wallets (mobile apps) where you can store money or link bank accounts/cards and pay with QR codes or phone numbers. They are widely used for small daily payments – canteen, bus fare, recharges – and often give small rewards or cashback.

• Open-source software
  Software whose source code is publicly available and can be used, modified and shared under specific licences.
  Examples include Linux, LibreOffice, GIMP. For students and start-ups, open-source tools are a big help – legal, free (or low cost) and customizable, reducing dependence on expensive proprietary software.

Question 8. In spreadsheets, how are functions different from formulas?

What are array formulas and address types, and what is an operating system with its main functions?

(a) Spreadsheet concepts: functions, formulas, array formulas, addressing

• Formula vs function
  A formula is any expression you type yourself to calculate something, such as =A1+B1 or =(C2*C3)/100.
  A function is a pre-built formula provided by the spreadsheet, like =SUM(A1:A10), =AVERAGE(B2:B20), =NPV(). In practice, for big assignments or accounts sheets, functions save a lot of time and reduce errors.

• Normal formula vs array formula
  A normal formula usually works on single cells or a simple range and returns one result (e.g., =SUM(A1:A10) gives one total).
  An array formula can process multiple ranges or conditions and may return multiple results. It treats ranges as arrays and can do complex calculations like conditional sums or multi-criteria operations in a single expression.

• Absolute vs relative addressing
  In relative referencing, when you copy a formula from one cell to another, Excel adjusts the cell references automatically.
  Example: If C1 has =A1+B1 and you copy it to C2, it becomes =A2+B2. In absolute referencing, the reference stays fixed when copied, using the $ sign. Example: =$A$1+B1 copied down will always use A1 but B will change (B2, B3…).

Real-world use: When creating a loan EMI table, interest rate stored in one cell (say F1) is referred using absolute reference =$F$1 everywhere, while principal and month number use relative references.

(b) Operating system – meaning, functions and one explained

An operating system (OS) is the main software that sits between the user and the computer hardware. It manages all resources – CPU, memory, storage, input/output devices – and provides a user interface (like Windows desktop or Android home screen).

Main functions of an OS:

• Manages hardware resources (CPU scheduling, memory management).
• Provides user interface (command line, GUI, touch interface).
• Handles file management (creating, saving, deleting, organising files and folders).
• Manages running programs (starting, switching, closing applications).
• Controls peripheral devices (printers, scanners, network cards).
• Provides basic security (user accounts, permissions, authentication).

Example – file management in daily use

When you create folders like “BCOM Assignments”, “Photos”, “Projects” and move or delete files, it feels simple – drag and drop or right-click → delete.

All this work is actually managed by the operating system: it keeps track of where each file is stored on the disk, updates directory structures, and ensures two files don’t clash by name in the same folder.

Without this OS service, every user would have to remember raw disk addresses – practically impossible.

For students, understanding the OS is not just for exams – it also helps troubleshoot common problems, like why a pen drive is not detected, why a program hangs, or how to manage startup apps to speed up a slow laptop.