Computer Applications in Business Solved Question Paper 2022 [Dibrugarh University BCOM 4th SEM]

Computer Applications in Business Solved Question Paper 2022

Dibrugarh University BCOM 4th Sem Question Paper

4 SEM TDC CAB (CBCS) C 410

2022 (June/July)

COMMERCE (Core)

Paper: C – 410 (Computer Applications in Business)

Full Marks: 80

Pass Marks: 32

Time: 3 hours

The figures in the margin indicate full marks for the questions

1. Fill in the blanks/Answer (in one word or one sentence each):        1 x 5 = 5

(a) The intersection of a row and a column in MS-Excel is known as Cell.

(b) One difference between copy and cut is cut removes the selected data from its original position while copy creates a duplicate of the original content.

(c) The full form of DDL is Data Definition Language.

(d) Define the word ‘query’.

Ans:A query is a request for data or information from a database table or combination of tables.

(e) When we click on the file tab, the _______ appears on the screen.

Ans: Microsoft Office Backstage view

computer applications in business solved question paper 2022

2. Answer any five in brief:         2 x 5 = 10

(a) Write the differences between Formulas and Functions in MS-Excel.

Ans: A Formula is an expression which calculates the value of a cell. A formula may consist of one or more functions and operators. Formulas are user made, not predefined.

On the other hand, functions are pre-defined instructions already set in MS-Excel that cannot be altered. No formulas or operators can be added with functions. For example: SUM(), AVERAGE () etc.

(b) Explain entities and attributes.

Ans: An entity is a distinct real-world thing, such as a person, a place, or a concept, that can be uniquely identified. It’s an object that stands out from the crowd.

In general, an attribute is a characteristic. In a database management system (DBMS), an attribute refers to a database component, such as a table.

(c) What are the database reports?

Ans: A database report is a formatted presentation of data from a database that provides structured information for decision-making. Database reports are specifically meant to convey information in a way that is easy to understand by human beings.

(d) Write the applications of MS-Word.

Ans: 1. Used in Workplace:It is used by Office goers who utilize it for preparing their bills, writing letters, creating a document, used for creating templates.

2. Used in Education:It is most interactive tools used mainly in schools and Colleges. They are easily accessible for creating assignments for the students. It is used in computer labs and office rooms in schools and colleges.

(e) Write the differences between Delete and Truncate.

Ans: The DELETE command is used to delete particular records from a table. The TRUNCATE command is used to delete the complete data from the table

(f) Write any two advantages of nested queries.

Ans: a) Nested queries helps in breaking complex queries into isolated parts. b) Nested queries allow to use the result of another query in the outer query.

(g) Mention the various objects that can be inserted in PowerPoint presentation.

Ans: Objects that can be inserted in a PPT:

– Image

– Text

– Graphs

– Charts

– Shapes and smart art graphics

3. Write the syntax to perform the following functions in SQL:         2 x 5 = 10

(a) Select.

(b) Delete.

(c) ORDER BY clause.

(d) Create table.

(e) Insert values into tables.

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Or

Write the syntax to perform the following functions in MS-Excel:

(a) VLOOKUP.

Ans: VLOOKUP stands for Vertical Lookup. As the name specifies, VLOOKUP is a built-in Excelfunction that helps you look for a specified value by searching for it vertically across the sheet.

The formula of VLOOKUP==VLOOKUP(lookup value, range containing the lookup value, the column number in the range containing the return value, Approximate match (TRUE) or Exact match (FALSE)).

(b) HLOOKUP.

Ans: HLOOKUP Searches for a value in the top row of a table or an array of values, and then returns a value in the same column from a row you specify in the table or array.

The formula of HLOOKUP is =HLOOKUP (lookup_value, table_array, row_index_number, [range_lookup])

(c) Declining balance method.

Ans: Syntax of DB = (cost, salvage, life, period, [month])

The DB function syntax has the following arguments:

a) CostRequired. The initial cost of the asset.

b) SalvageRequired. The value at the end of the depreciation (sometimes called the salvage value of the asset).

c) LifeRequired. The number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).

d) PeriodRequired. The period for which you want to calculate the depreciation. Period must use the same units as life.

e) MonthOptional. The number of months in the first year. If month is omitted, it is assumed to be 12.

(d) Square root.

Ans: The Microsoft Excel SQRT function returns the square root of a number.

The syntax for the SQRT function in Microsoft Excel is: SQRT (Number)

Also Read:

Computer Applications in Business Question Paper 2022 Dibrugarh university BCOM 4th Sem

Computer Applications in Business Solved Question Paper 2022 Dibrugarh university BCOM 4th Sem

(e) Average of values in a field of database list.

Ans: The Excel AVERAGE function will calculate the average (arithmetic mean) for a specified set of numbers in an Excel spreadsheet.

Average Function Syntax =AVERAGE (number1, [number2], …) 

The AVERAGE function has the following arguments

1. Number1 – Required. The first number, cell reference, or range for which you want to calculate the average.

2. Number2 – Optional. Additional numbers, cell references, or ranges for which you want to calculate the average. The max count is 255.

4. Write the steps to perform the following in MS-Word 2010:          3 x 4 = 12

(a) To use bullets and numbering.

Ans: Choose a new bullet or numbering format

1) Click a bullet or number in the list that you want to change.

2) On the Home tab, under Paragraph, click the arrow next to Bullets or Numbering.

3) Click the bullet or numbering list format that you want in the Bullet Library or the Numbering Library.

(b) To change case of a sentence.

Ans: Steps to Change the case of a particular word:

a) Select the word which you want to change the case.

b) Go to Home Menu, and Select Change Case – Symbol (Aa)

c) select Sentence case, Lower Case or Upper case which you need.

(iv) Using bullets and numbering

(c) To print selected number of pages.

Ans: Printing a Document: To print a document or selected pages follow the steps given below:

1. Open the document to be printed.

2. Choose Office ButtonPrint command on the menu bar.The Print dialog box will open. Select the Options like print range, Number of copes, Printer name etc.

3. See that printeris switched on and the paper is available in the printer tray.

4. Click OK.

(d) Find and replace.

Ans: MS-Word “Find and Replace” feature will search an entire document or selected area for your specified text. MS-Word also offer a “Replace” function. The “Replace” function allows you to find and replace text based on entered values or the contents of another cell.

Find and Replace Feature

1. Select the area which is to be search. No selection is necessary if whole document is to be selected.

2. Hold the “Ctrl-H” keys to open the “Find and Replace” window.

3. Enter the text you wish to find or replace in the “Find What” field.

4. Enter the text you wish to use for replacement in the “Replace With” field.

5. Click “Replace All” to find and replace each instance of the text part located in the selected cells or entire sheet. Alternatively, click “Replace” to find and replace the first instance of the text in your currently selected cell. Click “Close” when completed.

Alternatively, Find and replace button is also selected from Home tab.

Or

Write the steps to perform the following in MS-Excel 2010:

(a) To use conditional formatting.

Ans: Conditional formatting enables us to highlight interesting cells or ranges of cells, emphasize unusual values, and visualize data by using data bars, color scales, and icon sets based on specific criteria. A conditional format changes the appearance of a cell range based on a condition (or criteria). If the condition is true, the cell range is formatted based on that condition; if the conditional is false, the cell range is not formatted based on that condition.

For examples:  Color scales are visual guides that help you understand data distribution and variation. A two-color scale helps you compare a range of cells by using a gradation of two colors. The shade of the color represents higher or lower values. For example, in a green and red color scale, you can specify higher value cells have a more green color and lower value cells have a more red color.

Steps:

a) Select a range of cells, or make sure that the active cell is in a table or PivotTable report.

b) On the Home tab, in the Styles group, click the arrow next to Conditional Formatting, and then click Color Scales.

c) Select a two-color scale.

(b) Sorting of records.

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(c) Freezing rows and columns.

Ans: Steps to Freeze rows or columns

A. Freeze the first column: Select View > Freeze Panes > Freeze First Column.The faint line that appears between Column A and B shows that the first column is frozen.

B. Freeze the first two columns:

– Select the third column.

– Select View > Freeze Panes > Freeze Panes.

C. Freeze columns and rows

– Select the cell below the rows and to the right of the columns you want to keep visible when you scroll.

– Select View > Freeze Panes > Freeze Panes.

(d) Inserting charts and graphs.

Ans: Creating a chart in Microsoft Office Excel is quick and easy. Excel provides a variety of chart types that you can choose from when you create a chart. For most charts, such as column and bar charts, you can plot the data that you arrange in rows or columns on a worksheet (worksheet:
The primary document that you use in Excel to store and work with data. Also
called a spreadsheet. A worksheet consists of cells that are organized into
columns and rows; a worksheet is always stored in a workbook.)
in a chart. Some chart types, however, such as pie and bubble charts, require a specific data arrangement.

Steps of inserting a chart in MS-Excel

a) On the worksheet, arrange the data that you want to plot in a chart.

b) Select the cells that contain the data that you want to use for the chart.

c) On the Insert tab, in the Charts group, Click the chart type, and then click a chart subtype that you want to use

5. Define MS-PowerPoint. Explain the basic features of MS-PowerPoint 2010.       2+6=8

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Or

Define DBMS. Explain how DBMS is helping in the advancement in various fields of commerce.   8

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6. What is ratio analysis? Explain the types of ratio analysis with formulas.         2+8=10

Ans: Ratio analysis is the method or process of expressing relationship between items or group of items in the financial statement are computed, determined and presented. It is an attempt to draw quantitative measures or guides concerning the financial health and profitability of an enterprise. It can be used in trend and static analysis. It is the process of comparison of one figure or item or group of items with another, which make a ratio, and the appraisal of the ratios to make proper analysis of the strengths and weakness of the operations of an enterprise.

According to Myers, “Ratio analysis of financial statements is a study of relationship among various financial factors in a business as disclosed by a single set of statements and a study of trend of these factors as shown in a series of statements.”

CLASSIFICATION OF RATIOS

The ratios are used for different purposes, for different users and for different analysis. The ratios can be classified as under:

a) Traditional classification

b) Functional classification

c) Classification from user‘s point of view

1) Traditional classification:As per this classification, the ratios readily suggest through their names, their respective resources. From this point of view, the ratios are classified as follows.

a) Balance Sheet Ratio: This ratio is also known as financial ratios. The ratios which express relationships between two items or group of items mentioned in the balance sheet at the end of the year. Example: Current ratio, Liquid ratio, Stock to Working Capital ratio, Capital Gearing ratio, Proprietary ratio, etc.

b) Revenue Statement Ratio: This ratio is also known as income statement ratio which expresses the relationship between two items or two groups of items which are found in the income statement of the year. Example: Gross Profit ratio, Operating ratio, Expenses Ratio, Net Profit ratio, Stock Turnover ratio, Operating Profit ratio.

c) Combined Ratio: These ratios show the relationship between two items or two groups of items, of which one is from balance sheet and another from income statement (Trading A/c and Profit & Loss A/c and Balance Sheet). Example: Return on Capital Employed, Return on Proprietors’ Fund ratio, Return on Equity Capital ratio, Earning per Share ratio, Debtors’ Turnover ratio, Creditors Turnover ratio.

2) Functional Classification of Ratios:The accounting ratios can also be classified according their functions as follows:

a) Liquidity Ratios: These ratios show relationship between current assets and current liabilities of the business enterprise. Example: Current Ratio, Liquid Ratio.

b) Leverage Ratios: These ratios show relationship between proprietor’s fund and debts used in financing the assets of the business organization. Example: Capital gearing ratio, debt-equity ratio, and proprietary ratio. This ratio measures the relationship between proprietors fund and borrowed funds.

c) Activity Ratio: This ratio is also known as turnover ratio or productivity ratio or efficiency and performance ratio. These ratios show relationship between the sales and the assets. These are designed to indicate the effectiveness of the firm in using funds, degree of efficiency, and its standard of performance of the organization. Example :Stock Turnover Ratio, Debtors’ Turnover Ratio, Turnover Assets Ratio, Stock working capital Ratio, working capital Turnover Ratio, Fixed Assets Turnover Ratio.

d) Profitability Ratio: These ratios show relationship between profits and sales and profit & investments. It reflects overall efficiency of the organizations, its ability to earn reasonable return on capital employed and effectiveness of investment policies. Example :i) Profits and Sales : Operating Ratio, Gross Profit Ratio, Operating Net Profit Ratio, Expenses Ratio etc. ii) Profits and Investments : Return on Investments, Return on Equity Capital etc.

e) Coverage Ratios: These ratios show relationship between profit in hand and claims of outsiders to be paid out of profits. Example: Dividend Payout Ratio, Debt Service Ratio and Debt Service Coverage Ratio.

3) Classification from the view point of user: Ratio from the users’ point of view is classified as follows:

a) Shareholders’ point of view: These ratios serve the purposes of shareholders. Shareholders, generally expect the reasonable return on their capital. They are interested in the safety of shareholders investments and interest on it. Example: Return on proprietor’s funds, Return on capital, Earning per share.

b) Long term creditors: Normally leverage ratios provide useful information to the long term creditors which include debenture holders, vendors of fixed assets, etc. The creditors interested to know the ability of repayment of principal sum and periodical interest payments as and when they become due. Example: Debt equity ratio, return on capital employed, proprietary ratio.

c) Short term creditors: The short-term creditors of the company are basically interested to know the ability of repayment of short-term liabilities as and when they become due. Therefore, the creditors has important place on the liquidity aspects of the company’s assets. Example: a) Liquidity Ratios – Current Ratio, Liquid Ratio. b) Debtors Turnover Ratio. c) Stock working capital Ratio.

d) Management: Management is interested to use borrowed funds to improve the earnings. Example: Return on capital employed, Turnover Ratio, Operating Ratio, Expenses Ratio.

Meaning, Objective and Method of Calculation of various types of ratios

a) Current Ratio: Current ratio is calculated in order to work out firm’s ability to pay off its short-term liabilities. This ratio is also called working capital ratio. This ratio explains the relationship between current assets and current liabilities of a business. It is calculated by applying the following formula:

Current Ratio = Current Assets/Current Liabilities

b) Liquid Ratio: Liquid ratio shows short-term solvency of a business. It is also called acid-test ratio and quick ratio. It is calculated in order to know whether or not current liabilities can be paid with the help of quick assets quickly. Quick assets mean those assets, which are quickly convertible into cash.

Liquid Ratio = Liquid Assets/Current Liabilities

c) Gross Profit Ratio: Gross Profit Ratio shows the relationship between Gross Profit of the concern and its Net Sales. Gross Profit Ratio can be calculated in the following manner:

Gross Profit Ratio = Gross Profit/Net Sales x 100

Where Gross Profit = Net Sales – Cost of Goods Sold

Cost of Goods Sold = Opening Stock + Net Purchases + Direct Expenses – Closing Stock

And Net Sales = Total Sales – Sales Return

d) Net Profit Ratio: Net Profit Ratio shows the relationship between Net Profit of the concern and Its Net Sales. Net Profit Ratio can be calculated in the following manner:

Net Profit Ratio = Net Profit/Net Sales x 100

Where, Net Profit = Gross Profit – Selling and Distribution Expenses – Office and Administration Expenses Financial Expenses – Non Operating Expenses + Non Operating Incomes.

And Net Sales = Total Sales – Sales Return

e) Operating Profit Ratio: Operating Profit Ratio shows the relationship between Operating Profit and Net Sales. Operating Profit Ratio can be calculated in the following manner:

Operating Profit Ratio = (Operating Profit/Net Sales) x 100

Where Operating Profit = Gross Profit – Operating Expenses

Or Operating Profit = Net Profit + Non Operating Expenses – Non Operating Incomes

And Net Sales = Total Sales – Sales Return

f) Operating Ratio: Operating Ratio matches the operating cost to the net sales of the business. Operating Cost means Cost of goods sold plus Operating Expenses.

Operating Ratio = Operating Cost/Net Sales x 100

Where Operating Cost = Cost of goods sold + Operating Expenses

(Operating Expenses = Selling and Distribution Expenses, Office and Administration Expenses, Repair and Maintenance.)

Cost of Goods Sold = Opening Stock + Net Purchases + Direct Expenses – Closing Stock

Or Cost of Goods Sold = Net sales – Gross Profit

g) Return on Investment or Return on Capital Employed: This ratio shows the relationship between the profit earned before interest and tax and the capital employed to earn such profit.

Return on Capital Employed = Net Profit before Interest, Tax and Dividend/Capital Employed x 100

Where Capital Employed = Share Capital (Equity + Preference) + Reserves and Surplus + Long-term Loans – Fictitious Assets

Or

Capital Employed = Fixed Assets + Current Assets – Current Liabilities

h) Return on Equity: Return on equity is also known as return on shareholders’ investment. The ratio establishes relationship between profit available to equity shareholders with equity shareholders’ funds.

Return on Equity = Net Profit after Interest, Tax and Preference Dividend/Equity Shareholders’ Funds x 100

Where Equity Shareholders’ Funds = Equity Share Capital + Reserves and Surplus – Fictitious Assets

i) Earnings Per Share: Earnings per share is calculated by dividing the net profit (after interest, tax and preference dividend) by the number of equity shares.

Earnings Per Share = Net Profit after Interest, Tax and Preference Dividend/No. Of Equity Shares

j) Debt-Equity Ratio: Debt equity ratio shows the relationship between long-term debts and shareholders funds’. It is also known as ‘External-Internal’ equity ratio.

Debt Equity Ratio = Debt/Equity

Where Debt (long term loans) include Debentures, Mortgage Loan, Bank Loan, Public Deposits, Loan from financial institution etc.

Equity (Shareholders’ Funds) = Share Capital (Equity + Preference) + Reserves and Surplus – Fictitious Assets

k) Debt to Total Funds Ratio: This ratio gives same indication as the debt-equity ratio as this is a variation of debt-equity ratio. This ratio is also known as solvency ratio. This is a ratio between long-term debt and total long-term funds.

Debt to Total Funds Ratio = Debt/Total Funds

Where Debt (long term loans) include Debentures, Mortgage Loan, Bank Loan, Public Deposits, Loan from financial institution etc.

Total Funds = Equity + Debt = Capital Employed

Equity (Shareholders’ Funds) = Share Capital (Equity + Preference) + Reserves and Surplus – Fictitious Assets

l) Fixed Assets Ratio: Fixed Assets Ratio establishes the relationship of Fixed Assets to Long-term Funds.

Fixed Assets Ratio = Long-term Funds/Net Fixed Assets

Where Long-term Funds = Share Capital (Equity + Preference) + Reserves and Surplus + Long- term Loans – Fictitious Assets

Net Fixed Assets means Fixed Assets at cost less depreciation. It will also include trade investments.

m) Proprietary Ratio: Proprietary Ratio establishes the relationship between proprietors’ funds and total tangible assets. This ratio is also termed as ‘Net Worth to Total Assets’ or ‘Equity-Assets Ratio’.

Proprietary Ratio = Proprietors’ Funds/Total Assets

n) Interest Coverage Ratio: Interest Coverage Ratio is a ratio between ‘net profit before interest and tax’ and ‘interest on long-term loans’. This ratio is also termed as ‘Debt Service Ratio’.

Interest Coverage Ratio = Net Profit before Interest and Tax/Interest on Long-term Loans

o) Capital Turnover Ratio: Capital turnover ratio establishes a relationship between net sales and capital employed. The ratio indicates the times by which the capital employed is used to generate sales. It is calculated as follows:

Capital Turnover Ratio = Net Sales/Capital Employed

p) Fixed Assets Turnover Ratio: Fixed assets turnover ratio establishes a relationship between net sales and net fixed assets. This ratio indicates how well the fixed assets are being utilised.

Fixed Assets Turnover Ratio = Net Sales/Net Fixed Assets

q) Working Capital Turnover Ratio: Working capital turnover ratio establishes a relationship between net sales and working capital. This ratio measures the efficiency of utilisation of working capital.

Working Capital Turnover Ratio = Net Sales or Cost of Goods Sold/Net Working Capital

Where Net Working Capital = Current Assets – Current Liabilities

r) Stock Turnover Ratio: Stock turnover ratio is a ratio between cost of goods sold and average stock. This ratio is also known as stock velocity or inventory turnover ratio.

Stock Turnover Ratio = Cost of Goods Sold/Average Stock

s) Debtors’ Turnover Ratio: Debtors turnover ratio indicates the relation between net credit sales and average accounts receivables of the year. This ratio is also known as Debtors’ Velocity.

Debtors Turnover Ratio = Net Credit Sales/Average Accounts Receivables

t) Debt Collection Period: Debt collection period is the period over which the debtors are collected on an average basis. It indicates the rapidity or slowness with which the money is collected from debtors.

Debt Collection Period = 12 Months or 365 Days/Debtors Turnover Ratio

Or

Debt Collection Period = Average Trade Debtors/Average Net Credit Sales per day

Or

365 days or 12 months’ x Average Debtors/Credit Sales (360 days can also be used instead of 365 days)

Or

Explain the differences between the following:            5 x 2 = 10

(a) SQL and SQL*plus.

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(b) DML and DDL.

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7. What do you understand by Depreciation Accounting? Describe how depreciation can be calculated in MS-Excel 2010.        2+8=10

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Or

Briefly explain MS-Word along with its features.          2 + 8 = 10

Ans: Word processing refers generally to the creation, editing, formatting, storage, and output of both printed and online or electronic documents. Word processing is undoubtedly the most-used business application for personal computers, perhaps alongside World Wide Web browsers and electronic-mail (e-mail) applications.

Word-processing software includes basic applications designed for casual business or home users and powerful, advanced applications capable of meeting the most-demanding needs of businesses. Many word-processing applications are designed for use as part of a suite or integrated group of word-processing, spreadsheet, and presentation programs. For example, Microsoft Word, probably the most widely used word-processing software, is part of the Microsoft Office suite, which includes Microsoft’s PowerPoint presentation program and Excel spreadsheet program.

Features of MS-word or Word processing

The main features are:

a) We can create professional documents fast using custom templates.

b) We easily manage large documents using various features like the ability to create table of contents, index, and cross-references.

c) We can easily add, remove and copy text in a word file.

d) We can work on multiple documents simultaneously.

e) We can easily conduct spelling and grammar check.

f) With the help of mail merge, we can quickly send the same information to a large number of people. The maid body of the letter can be typed once and we can send the same to different addresses.

g) Auto Correct and Auto Format features catch typographical errors automatically and allow us to use predefined shortcuts and typing patterns to quickly format our documents.

h) The print zoom facility scales a document on different paper sizes, and allows you to print out multiple pages on a single sheet of paper.

i) We can export and save our word documents in PDF, XML and XPS file format.

8. Write short notes on any three of the following:         3 x 5 = 15

(a) Cell referencing.

Ans: A cell reference refers to a cell or a range of cells on a worksheet and tells Microsoft Office Excel where to look for the values or data that you want to use in a formula (formula: A sequence
of values, cell references, names, functions, or operators in a cell that
together produce a new value. A formula always begins with an equal sign (=).)
. With cell references, you can use data that is contained in different parts of a worksheet in one formula, or you can use the value from one cell in several formulas. You can also refer to cells on other worksheets in the same workbook. Here are some common examples:

a) =C2 (Return = the value in cell 2)

b) = Sheet2|B2 (Return = The value in cell B2 of Sheet2)

Types of Cell referencing:

Cell referencing is of two types: relative and absolute. Relative and absolute cell references behave differently when copied from one cell and filled to other cellsRelative cell references change when a formula is copied from one cell to another cell

Absolute cell references, on the other hand, remain constant when a formula is copied from one cell to another cell. This is done by adding dollar sign in front of the cell reference. For example, a relative cell may look like = B1 + B2 but an absolute cell reference might look like = $B$1 + $B$2.

(b) Capital budgeting.

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(c) Mail-Merge.

Ans: Mail merge is a specific feature of MS-Word, which enables users to send a similar email or document to more than one recipient at a time. It enables connecting a single form template with a data source that contains information about the recipient’s name, address and other predefined and supported data.

Benefits of Mail Merge: With the help of mail merge feature, one mail is sent to more than one recipient at a time which saves times and efforts. It simplified producing mass mailing.

Steps in Mail Merge:

1. In a blank Microsoft Word document, click on the Mailings tab, and in the Start Mail Merge group, click Start Mail Merge.

2. Click Step-by-Step Mail Merge Wizard.

3. Select your document type. (Letters, E-mail, Envelopes, Labels, Directory etc.)

 4. Select the starting document. Select Use the current document and then click Next: Select recipients.

5. Create new list of recipients by adding address list of various recipients or select from outlook contacts or type a new list. Selecting Edit recipient list opens up the Mail Merge Recipients dialog box, where you can edit the list and select or unselect records. Click OK to accept the list as is.

6. Then Click Next: Write your letter.

7. Click Address block to add the recipients’ addresses at the top of the document. In the Insert Address Block dialog box, check or uncheck boxes and select options on the left until the address appears the way you want it to.

8. Then, preview your letter and click Next: Complete the merge.

(d) Nested queries.

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(e) Cardinality.

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(f) Loan and lease statement.

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