BCOE 144 key facts: June 2026
- Course code: BCOE-144 (BCOE 144)
- Subject: Office Management and Secretarial Practice
- Course type: Discipline Specific Elective, Semester VI, School of Management Studies
- Programme: Bachelor of Commerce (General), BCOMG
- Credits: 6
- Blocks and units: 6 blocks, 21 units
- Maximum marks: 100 (term-end exam 70% weightage, assignment 30%)
- Duration: 3 hours
- Questions in the paper: 8 questions of 20 marks each, attempt any 5; 18 answer parts counting each (a)/(b) and all five short-note options
- Samples shown on this page: 2 (Q1(a) and Q5(b)); all 18 parts in the paid file
- Paper language: Printed in English and Hindi
BCOE 144 Solved Question Paper June 2026 gives you complete, exam-length answers to the IGNOU term-end paper for BCOE-144 Office Management and Secretarial Practice, a 6-credit Discipline Specific Elective in Semester VI of the Bachelor of Commerce (General) programme. The file answers all 8 questions and all 18 answer parts; 2 are shown below and 16 are in the full PDF.
1. What the June 2026 Solved Paper Includes
Our subject experts took the official June 2026 paper and wrote each answer in the length and structure IGNOU examiners expect. Before writing, we studied six earlier official papers, so you can also see which office management topics IGNOU keeps asking.
This paper leans heavily on the practical side of running an office. Stock registers, cloud computing, online banking and office form design sit next to classic secretarial topics such as agenda, meetings and the role of a secretary, and two accounting-flavoured questions on vouching and audit.
2. Two Answers Solved in Full, Sixteen Held Back
Below are two complete answers from the June 2026 paper, Q1(a) and Q5(b), written to the full 10-mark length.
These answers were written by our team because the official paper carries questions only. Read them to judge the depth, headings and examples you will find in every other answer of the file.
Functions of a manager, with office examples
Question 1 (a): Explain the functions of a manager with examples. (10)
A manager gets work done through other people by planning, organising, staffing, directing and controlling resources, with coordination running through all five.
Henri Fayol first described management as a set of functions in his 1916 book Administration Industrielle et Générale. Harold Koontz and Cyril O'Donnell later grouped the work into planning, organising, staffing, directing and controlling. In an office these functions decide how people, paperwork and machines move together towards the organisation's goals.
1. Planning
Planning means deciding in advance what is to be done, how, when and by whom. It covers objectives, policies, procedures, schedules and budgets, and every other function depends on it.
Example: before the year-end closing of accounts, the office manager fixes a deadline for each section, lists which registers must be ready first, and arranges extra staff for the accounts team in March.
2. Organising
Organising means dividing the total work into jobs, grouping jobs into sections, and fixing authority, responsibility and reporting lines. It turns a plan into a working structure.
Example: the manager separates the mail and records section from the accounts section, gives the receptionist charge of inward mail and makes the filing clerk responsible for indexing and retrieval.
3. Staffing
Staffing means filling every position with a suitable person and keeping that person effective. It includes manpower planning, recruitment, selection, training, appraisal and promotion.
Example: when the office moves from paper files to e-files, the manager arranges hands-on training on the document software so clerks can scan, name and store files correctly.
4. Directing
Directing means guiding, instructing and motivating staff so that plans are actually carried out. Its main elements are supervision, leadership, motivation and communication.
Example: the manager holds a ten-minute morning meeting to set the day's priorities, and publicly thanks the dispatch clerk who cleared a week's backlog of outward mail.
5. Controlling
Controlling means checking actual performance against set standards and correcting any gap. The steps are fixing standards, measuring performance, comparing results and taking corrective action.
Example: monthly stationery use is compared with the budget through the stock register. If printer cartridges run far above the limit, the manager finds the cause and tightens the issue procedure.
6. Coordinating
Coordination links the work of different sections so that they move towards a common goal without clashes or duplication. Many writers call it the essence of management rather than a separate function.
Example: when a new branch opens, the manager coordinates HR for hiring, accounts for the budget and administration for furniture and equipment, so that all three are ready on the same day.
Conclusion: These functions form a continuous cycle: planning leads to organising and staffing, directing puts the plan into action, and controlling feeds back into fresh planning. Top managers spend more time on planning, while supervisors spend more time on directing, but every manager performs all of them.
Meaning of audit, and statutory audit versus internal audit
Question 5 (b): Define the term Audit. Distinguish between statutory audit and internal audit. (5, 5)
Audit is an independent examination of an organisation's books, vouchers and records to judge whether its financial statements show a true and fair view.
Meaning of audit
The word audit comes from the Latin audire, meaning to hear, because in early times accounts were read aloud before an examiner. Today an auditor examines the books of account, vouchers, documents and explanations of a business and then gives an independent opinion on its financial statements.
The primary objective of audit is to report whether the balance sheet and the statement of profit and loss give a true and fair view. Its secondary objectives are to detect and prevent errors and frauds. The main techniques used are vouching, verification and valuation. In India, auditors follow the Standards on Auditing issued by the Institute of Chartered Accountants of India.
Statutory audit versus internal audit
A statutory audit is compulsory under a law, such as the Companies Act, 2013 for every company. An internal audit is arranged by management as part of its own control system. The main differences are:
| Basis | Statutory audit | Internal audit |
|---|---|---|
| Nature | Required by law for every company | Set up by management; required by Section 138 only for prescribed classes of companies |
| Appointment | By shareholders at the annual general meeting under Section 139 (first auditor by the Board) | By the Board of Directors or management |
| Qualification | Chartered accountant in practice or a firm of chartered accountants (Section 141) | Chartered accountant, cost accountant or another professional chosen by the Board; may be an employee |
| Independence | Fully independent of management; an employee cannot be appointed | Works within the organisation, so independence is limited |
| Scope | Fixed by law; management cannot reduce it | Decided by management and can change from year to year |
| Report goes to | Members (shareholders) under Section 143 | Management or the audit committee |
| Timing | Usually once a year after the accounts are closed | Continuous or at regular intervals during the year |
| Main aim | Opinion on the true and fair view of the financial statements | Checking internal controls, efficiency and early detection of errors |
Conclusion: the two audits complement each other. A strong internal audit reduces errors during the year, and under SA 610 the statutory auditor may use the internal auditor's work after evaluating it, but the statutory auditor alone remains responsible for the final opinion.
3. Questions Answered Only in the Full File
The remaining 16 parts are listed below exactly as printed in the June 2026 paper. Their answers are available only in the paid PDF.
Question 1 (b): Explain the preparation and conduct of meetings. (10)
Question 2 (a): What do you mean by etiquettes? How does it regulate professional, social and ethical behaviour in offices? (4, 6)
Question 2 (b): How is delegation different from decentralization? Discuss the factors that necessitate decentralization in an office. (4, 6)
Question 3 (a): What is Budget? Explain various types of Budgets. (5, 5)
Question 3 (b): Explain various principles of vouching. (10)
Question 4: "Line organisation is the simplest framework for the whole administrative organisation." Elaborate. Discuss its advantages and disadvantages. (8, 12)
Question 5 (a): What do you mean by consumables and stock register? Explain with examples. (10)
Question 6 (a): Explain the advantages and disadvantages of using cloud computing. (10)
Question 6 (b): How is traditional banking changing nowadays in this digital era? What are the different types of Online Banking? (10)
Question 7 (a): "Effective designing of office forms is both science and art." In the light of this statement, mention the points to be kept in mind while designing office forms. (10)
Question 7 (b): What are the various ways in which a meeting can be classified? Discuss in detail. (10)
Question 8: Write short notes on any four of the following. (4 × 5 = 20)
(a) Microsoft Publisher
(b) Office Management
(c) Hybrid Office
(d) Preparation of Agenda
(e) Role of a Secretary
4. Syllabus by Block and Unit
The course has 6 blocks and 21 units, and the June 2026 paper draws questions from every block.
Block 6 alone has six units on budget, audit, secretarial work and meetings, which is why five of the eight June 2026 questions touch it. Our BCOE 144 Study Material follows the same block order.
| Block | Units | Key topics examined |
|---|---|---|
| Block 1: Introduction to Office | Unit 1 About the Office; Unit 2 Office Space and Virtual Space; Unit 3 Office Etiquette | Types of offices and office location, virtual and hybrid office set-ups, do's and don'ts of office etiquette |
| Block 2: Office Organisation and Management | Unit 4 Organising an Office; Unit 5 Office Management; Unit 6 Duties and Responsibilities of Office Manager | Line, functional and committee organisation, delegation versus decentralisation, roles of the office manager |
| Block 3: Filing, Indexing and Publishing | Unit 7 Filing of Documents; Unit 8 Indexing Documents; Unit 9 Publishing Documents | Alphabetical and numerical filing, types of indexing, digital publishing platforms and Microsoft Publisher |
| Block 4: Mailing Procedures and Forms Used in Office | Unit 10 Office Forms; Unit 11 Office Stationery; Unit 12 Mailing Procedures | Internal and external office forms, stationery requisition and stock register, inward and outward mail |
| Block 5: Modern Office Equipment and Systems | Unit 13 Modern Office Equipments; Unit 14 Modern Office System; Unit 15 Banking Facilities and Modes of Payment | Office machines and mechanisation, cloud computing and web-conferencing, internet and mobile banking |
| Block 6: Budget, Audit and Secretarial Practice | Unit 16 Budget; Unit 17 Audit; Unit 18 Nature and Scope of Secretarial Work; Unit 19 Secretarial Functions in Organisation; Unit 20 General Principle of Meetings; Unit 21 Conduct of Meeting | Fixed and flexible budgets, vouching and statutory audit, quorum, agenda and minutes of meetings |
5. Question Paper Pattern and Marks Split
The BCOE 144 Question Paper has 8 questions of 20 marks each, and you attempt any five in 3 hours for 100 marks.
Most questions split 20 marks into two 10-mark parts, but Q2 and Q3(a) split further into 4 plus 6 and 5 plus 5, and Q4 is a single 8 plus 12 essay. Reading the split tells you exactly how long each part should be.
| Question | Topic | Marks split | Answer type |
|---|---|---|---|
| Q1 | (a) Manager functions, (b) Meetings | 10 + 10 | Two long answers |
| Q2 | (a) Etiquette, (b) Delegation and decentralisation | (4 + 6) + (4 + 6) | Definition then discussion, twice |
| Q3 | (a) Budget types, (b) Principles of vouching | (5 + 5) + 10 | One split, one long answer |
| Q4 | Line organisation | 8 + 12 | Single 20-mark essay |
| Q5 | (a) Consumables and stock register, (b) Audit | 10 + (5 + 5) | Example-based answer, then a comparison |
| Q6 | (a) Cloud computing, (b) Digital and online banking | 10 + 10 | Merits and demerits, then types |
| Q7 | (a) Office form design, (b) Classification of meetings | 10 + 10 | Quote-based answer, then classification |
| Q8 | Short notes, any four of five | 4 × 5 | Four crisp 5-mark notes |
To compare this pattern with older sessions, browse our IGNOU Previous Year Question Paper collection, where the June 2023 and December 2023 papers follow the same attempt-five-of-eight format.
6. Topics That Keep Coming Back in BCOE 144
Across six official IGNOU papers, office manager functions and the role of the secretary appeared in every session, and meetings appeared in five.
We checked the IGNOU June 2022, June 2023, December 2023, June 2024, June 2025 and December 2025 papers. Official December 2022 and December 2024 papers were not available on IGNOU's servers, so they are not counted.
| Topic | June 2026 question | Official sessions where it appeared | Count (of 6) |
|---|---|---|---|
| Functions and roles of the office manager | Q1(a) (Sample 1) | Jun 2022, Jun 2023, Dec 2023, Jun 2024, Jun 2025, Dec 2025 | 6 |
| Secretary: role, duties and qualifications | Q8(e) | Jun 2022, Jun 2023, Dec 2023, Jun 2024, Jun 2025, Dec 2025 | 6 |
| Meetings: conduct, types, agenda, quorum | Q1(b), Q7(b), Q8(d) | Jun 2022, Jun 2023, Dec 2023, Jun 2024, Dec 2025 | 5 |
| Online banking, bank accounts and cards | Q6(b) | Jun 2022, Jun 2023, Dec 2023, Jun 2025, Dec 2025 | 5 |
| Consumables, stationery and stock register | Q5(a) | Jun 2022, Dec 2023, Jun 2024, Jun 2025 | 4 |
| Budgets and recurring expenditure | Q3(a) | Jun 2023, Dec 2023, Jun 2024, Dec 2025 | 4 |
| Cloud computing and cloud storage | Q6(a) | Jun 2023, Dec 2023, Jun 2025, Dec 2025 | 4 |
| Digital publishing and Microsoft Publisher | Q8(a) | Jun 2023, Dec 2023, Jun 2025, Dec 2025 | 4 |
| Office etiquette | Q2(a) | Jun 2023, Dec 2023, Jun 2024 | 3 |
| Delegation, centralisation, decentralisation | Q2(b) | Jun 2023, Dec 2023, Dec 2025 | 3 |
| Line, functional and committee organisation | Q4 | Jun 2022, Jun 2024, Jun 2025 | 3 |
| Internal, external and electronic office forms | Q7(a) | Jun 2023, Dec 2023, Dec 2025 | 3 |
| Virtual office, hybrid work and WFH | Q8(c) | Jun 2022, Jun 2025, Dec 2025 | 3 |
| Audit, vouching and verification | Q3(b), Q5(b) (Sample 2) | Jun 2022, Dec 2025 | 2 |
| Meaning and objectives of office management | Q8(b) | Jun 2023, Jun 2025 | 2 |
Some June 2026 questions are near copies of older ones. Q1(b) on meetings matches June 2022, Q2(a) on etiquette matches June 2023, Q2(b) matches December 2023, and Q4 and Q7(b) match June 2024. Our IGNOU Solved Guess Paper pages track such repeats for every course.
7. How Our Answers Are Written and Checked
Every answer is written to the printed marks split and then checked against the official units and earlier papers.
Each answer opens with a definition, runs under headed points and gives an office example for each point, then closes with a short conclusion. The review step checks accuracy, length and plain language, so that a B.Com student can revise it quickly.
Terms and headings are matched with the official BCOE-144 course page on eGyanKosh, so the language you write in the exam is the language IGNOU uses in its own units.
Legal points, such as the Companies Act, 2013 sections used in the audit answer, are checked against the Act itself. Where the paper asks for merits and demerits, both sides get equal weight, since examiners mark them separately.
8. Solved File Index by Question and Unit
The index lists all 18 answer parts with their course unit; 2 are on this page and 16 are in the full file only.
Use this table to see which unit each June 2026 question comes from. If you have also bought the BCOMG Question Paper sets for other semesters, the same unit-wise index format runs across them.
| Question | Topic | Course unit | Where to find the answer |
|---|---|---|---|
| Q1(a) | Functions of a manager | Unit 5 Office Management | Sample 1 above |
| Q1(b) | Preparation and conduct of meetings | Unit 21 Conduct of Meeting | Full file |
| Q2(a) | Etiquette in offices | Unit 3 Office Etiquette | Full file |
| Q2(b) | Delegation versus decentralisation | Unit 4 Organising an Office | Full file |
| Q3(a) | Budget and its types | Unit 16 Budget | Full file |
| Q3(b) | Principles of vouching | Unit 17 Audit | Full file |
| Q4 | Line organisation, merits and demerits | Unit 4 Organising an Office | Full file |
| Q5(a) | Consumables and stock register | Unit 11 Office Stationery | Full file |
| Q5(b) | Audit, statutory versus internal | Unit 17 Audit | Sample 2 above |
| Q6(a) | Cloud computing, merits and demerits | Unit 14 Modern Office System | Full file |
| Q6(b) | Digital banking and online banking types | Unit 15 Banking Facilities and Modes of Payment | Full file |
| Q7(a) | Designing office forms | Unit 10 Office Forms | Full file |
| Q7(b) | Classification of meetings | Unit 20 General Principle of Meetings | Full file |
| Q8(a) | Short note: Microsoft Publisher | Unit 9 Publishing Documents | Full file |
| Q8(b) | Short note: Office Management | Unit 5 Office Management | Full file |
| Q8(c) | Short note: Hybrid Office | Unit 2 Office Space and Virtual Space | Full file |
| Q8(d) | Short note: Preparation of Agenda | Unit 21 Conduct of Meeting | Full file |
| Q8(e) | Short note: Role of a Secretary | Unit 19 Secretarial Functions in Organisation | Full file |
9. Programmes That Include BCOE 144
BCOE-144 is a Semester VI Discipline Specific Elective in the IGNOU Bachelor of Commerce (General), studied alongside BCOE-142 Management Accounting.
In the BCOMG structure, Semester VI carries BCOE-142, BCOE-144, the skill course BCOS-186 and the generic elective BCOG-172, for 22 credits in all. Learners of the IGNOU Bachelor of Commerce (General) therefore meet this paper in their final semester.
Students often search for BCOE 144 Office Management and Secretarial Practices, which is how IGNOU's assignment booklet titles the course, while the question paper prints it as Office Management and Secretarial Practice. Both refer to the same course.
If BCOE-144 appears in your own programme guide under any other commerce or business programme, the same June 2026 file applies to you.
10. How to Get the Full Solved Question Paper
Message WhatsApp 9899436384 and you receive the full June 2026 PDF with all 18 answer parts after payment.
The file carries the 2 answers you read above plus the 16 listed only as questions, including principles of vouching, line organisation, cloud computing, online banking and all five short notes.
Send "BCOE 144 June 2026 solved paper" to WhatsApp 9899436384. Our team shares the price and payment details, and the PDF arrives in the same chat once payment is confirmed. The file is also useful when you practise BCOE 144 question papers from earlier sessions.
11. BCOE 144 Office Management FAQs
These answers cover what BCOE 144 students ask us most, from the exam pattern and repeated topics to getting the full file.
What does the Solved Question Paper June 2026 include?
It includes expert answers to every question in the IGNOU June 2026 Office Management and Secretarial Practice paper, which comes to 18 answer parts once you count each (a) and (b) and all five short-note options. Each answer follows the marks split printed in the paper. Q1(a) and Q5(b) are shown on this page in full so you can judge the depth and style before contacting us.
How do I get the full file on WhatsApp?
Message WhatsApp 9899436384 with the words "BCOE 144 June 2026 solved paper" and our team replies with the price and payment details. Once payment is confirmed, the PDF comes to you in the same chat. It holds all 18 answer parts: the 2 shown on this page plus the 16 that are listed here as question text only.
Which questions are solved in full on this page?
Two answers are shown in full: Q1(a) on the functions of a manager, with office examples for each function, and Q5(b) on the meaning of audit and the difference between statutory audit and internal audit. The other 16 parts, including vouching, line organisation, cloud computing and all five short notes, are answered only in the paid file.
Which BCOE 144 topics repeat most often?
Across six official IGNOU papers from June 2022 to December 2025, the office manager's functions and the role of the secretary appeared in all six sessions. Meetings and online banking appeared in five. Several June 2026 questions, such as line organisation and classifying meetings, were printed almost word for word in earlier papers, so revising those areas pays off.
How many questions must I attempt in the exam?
You attempt any five of the eight questions, and every question carries 20 marks, so the paper totals 100 marks in 3 hours. The term-end exam carries 70% weightage and the assignment 30%. Plan roughly 35 minutes per question, and keep a few minutes at the end to check headings, examples and the marks split in each part.
Is BCOE 144 a theory course or does it have practicals?
BCOE 144 is a 6-credit theory course, a Discipline Specific Elective in Semester VI of IGNOU B.Com (General). It has no lab or practical exam. You are assessed through one tutor-marked assignment and the term-end paper. That is why our file includes a solved file index that maps each answer to its unit instead of a practical record.
Who writes and checks the BCOE 144 answers?
The answers are written by Prateek Talwar for Unnati Educations and reviewed by Sheetal Kirola. Each one is checked against the six blocks and 21 units of the official IGNOU course and against earlier BCOE 144 papers, so the terms, headings and examples match what examiners look for. Language is kept simple so you can revise quickly before the exam.
How long should a 10-mark answer be?
A 10-mark BCOE 144 answer usually needs about 450 to 600 words: a short definition, five or six headed points with an office example each, and a two-line conclusion. For split questions such as 4 plus 6 or 5 plus 5, give each part a separate heading and match the length to its marks, as shown in our Q5(b) sample.
12. Who Wrote and Checked the BCOE 144 Answers
The BCOE 144 answers were drafted by Prateek Talwar and reviewed by Sheetal Kirola at Unnati Educations.
Prateek Talwar is a Company Secretary who prepares IGNOU commerce solved papers from the course blocks and the official term-end paper. Sheetal Kirola, Academic Head (M.Ed.), checks every answer for accuracy, length and plain language, and verifies legal points against the Act itself before release.