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হিসাববিজ্ঞান ১ম পত্র — MCQ প্রশ্ন

এইচএসসি বোর্ড ও কলেজ প্রশ্ন (পাবলিক) · এইচএসসি। এই অধ্যায়ে মোট 384টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও অপশন দেওয়া হলো; সঠিক উত্তর সার্ভারে যাচাই হয়।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

  1. Read the stimulus and answer the question: The opening and closing assets and liabilities of a business entity are as follows- Particulars | Assets (TK) | Liabilities (TK) Opening | 85,000 TK | 26,000 TK Closing | 95,000 TK | 16,000 TK Assume that the owner has not invested any new capital during the current year. Q. Which of the following components has no effect on Capital? Particulars Assets (TK) Liabilities (TK) Opening 85,000 TK 26,000 TK Closing 95,000 TK 16,000 TK

    1. Net Loss
    2. Creditors
    3. Drawings
    4. Interest on Capital/Drawings

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  2. Read the stimulus and answer the question: The opening and closing assets and liabilities of a business entity are as follows- Particulars | Assets (TK) | Liabilities (TK) Opening | 85,000 TK | 26,000 TK Closing | 95,000 TK | 16,000 TK Assume that the owner has not invested any new capital during the current year. Q. What is the Net Profit or Net Loss of the business? Particulars Assets (TK) Liabilities (TK) Opening 85,000 TK 26,000 TK Closing 95,000 TK 16,000 TK

    1. 20,000 TK
    2. 59,000 TK
    3. 79,000 TK
    4. 1,38,000 TK

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  3. Based on the stimulus below, answer the following question: Mr. Limon maintains accounts under the Single Entry System. His information is as follows: Particulars | January 1, 2015 (TK) | December 31, 2015 (TK) Current Assets | 60,000 TK | 80,000 TK Non-Current Assets | 25,000 TK | 40,000 TK Liabilities | 20,000 TK | 35,000 TK During the year, he brought in Additional Capital of 10,000 TK and his Drawings for personal needs were 12,000 TK Q. What is the Net Profit of the business for the said year? Particulars January 1, 2015 (TK) December 31, 2015 (TK) Current Assets 60,000 TK 80,000 TK Non-Current Assets 25,000 TK 40,000 TK Liabilities 20,000 TK 35,000 TK

    1. 97,000 TK
    2. 85,000 TK
    3. 22,000 TK
    4. 10,000 TK

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  4. Based on the stimulus below, answer the following question: Mr. Limon maintains accounts under the Single Entry System. His information is as follows: Particulars | January 1, 2015 (TK) | December 31, 2015 (TK) Current Assets | 60,000 TK | 80,000 TK Non-Current Assets | 25,000 TK | 40,000 TK Liabilities | 20,000 TK | 35,000 TK During the year, he brought in Additional Capital of 10,000 TK and his Drawings for personal needs were 12,000 TK Q. What will be the effect on the business due to the increase of 10,000 TK in Additional Capital? i. Cash fund will increase by 10,000 TK ii. Owner's Equity will increase by 10,000 TK iii. Net Profit will remain unchanged Which one of the following is correct? Particulars January 1, 2015 (TK) December 31, 2015 (TK) Current Assets 60,000 TK 80,000 TK Non-Current Assets 25,000 TK 40,000 TK Liabilities 20,000 TK 35,000 TK

    1. i & ii
    2. i & iii
    3. ii & iii
    4. i, ii & iii

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  5. Read the following stimulus and answer the question: The accounting information of Mr. Nafis's business is as follows: Particulars | January 1, 2015 (TK) | December 31, 2015 (TK) Furniture | 1,00,000 TK | - 10% Investment | 20,000 TK | - Inventory | 10,000 TK | 8,000 TK Cash Fund | 20,000 TK | 40,000 TK Accounts Payable | 30,000 TK | 20,000 TK Q. What is the Opening Capital of Mr. Nafis's business? Particulars January 1, 2015 (TK) December 31, 2015 (TK) Furniture 1,00,000 TK - 10% Investment 20,000 TK - Inventory 10,000 TK 8,000 TK Cash Fund 20,000 TK 40,000 TK Accounts Payable 30,000 TK 20,000 TK

    1. 1,00,000 TK
    2. 1,20,000 TK
    3. 1,50,000 TK
    4. 1,80,000 TK

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  6. Read the following stimulus and answer the question: The accounting information of Mr. Nafis's business is as follows: Particulars | January 1, 2015 (TK) | December 31, 2015 (TK) Furniture | 1,00,000 TK | - 10% Investment | 20,000 TK | - Inventory | 10,000 TK | 8,000 TK Cash Fund | 20,000 TK | 40,000 TK Accounts Payable | 30,000 TK | 20,000 TK Q. What is the Net Profit or Net Loss of Mr. Nafis? Particulars January 1, 2015 (TK) December 31, 2015 (TK) Furniture 1,00,000 TK - 10% Investment 20,000 TK - Inventory 10,000 TK 8,000 TK Cash Fund 20,000 TK 40,000 TK Accounts Payable 30,000 TK 20,000 TK

    1. Profit 18,000 TK
    2. Loss 72,000 TK
    3. Profit 28,000 TK
    4. Loss 92,000 TK

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  7. Read the following stimulus and answer the question: Mr. Shakib Al Hasan started a business on January 1, 2014, with 50,000 TK On December 31, 2014, the amount of his assets and liabilities were as follows: Liabilities | TK | Assets | TK Bank Overdraft | 10,000 TK | Cash Balance | 20,000 TK Accounts Payable | 15,000 TK | Accounts Receivable | 25,000 TK Outstanding Expenses | 5,000 TK | Inventory | 15,000 TK 15% Loan (January 1, 2014) | 10,000 TK | 10% Investment (June 30, 2014) | 30,000 TK Q. What is the amount of Closing Capital for Mr. Shakib Al Hasan? Liabilities TK Assets TK Bank Overdraft 10,000 TK Cash Balance 20,000 TK Accounts Payable 15,000 TK Accounts Receivable 25,000 TK Outstanding Expenses 5,000 TK Inventory 15,000 TK 15% Loan (January 1, 2014) 10,000 TK 10% Investment (June 30, 2014) 30,000 TK

    1. 40,000 TK
    2. 50,000 TK
    3. 60,000 TK
    4. 1,00,000 TK

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  8. Read the following stimulus and answer the question: Mr. Shakib Al Hasan started a business on January 1, 2014, with 50,000 TK On December 31, 2014, the amount of his assets and liabilities were as follows: Liabilities | TK | Assets | TK Bank Overdraft | 10,000 TK | Cash Balance | 20,000 TK Accounts Payable | 15,000 TK | Accounts Receivable | 25,000 TK Outstanding Expenses | 5,000 TK | Inventory | 15,000 TK 15% Loan (January 1, 2014) | 10,000 TK | 10% Investment (June 30, 2014) | 30,000 TK Q. What will be the total amount of Current Liabilities for Mr. Shakib Al Hasan on December 31, 2014? Liabilities TK Assets TK Bank Overdraft 10,000 TK Cash Balance 20,000 TK Accounts Payable 15,000 TK Accounts Receivable 25,000 TK Outstanding Expenses 5,000 TK Inventory 15,000 TK 15% Loan (January 1, 2014) 10,000 TK 10% Investment (June 30, 2014) 30,000 TK

    1. 20,000 TK
    2. 25,000 TK
    3. 30,000 TK
    4. 40,000 TK

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  9. Read the following stimulus and answer the question: Mr. Shakib Al Hasan started a business on January 1, 2014, with 50,000 TK On December 31, 2014, the amount of his assets and liabilities were as follows: Liabilities | TK | Assets | TK Bank Overdraft | 10,000 TK | Cash Balance | 20,000 TK Accounts Payable | 15,000 TK | Accounts Receivable | 25,000 TK Outstanding Expenses | 5,000 TK | Inventory | 15,000 TK 15% Loan (January 1, 2014) | 10,000 TK | 10% Investment (June 30, 2014) | 30,000 TK Q. If the Gross Profit is 11,500 TK, then what will be the amount of Net Profit on December 31, 2014? Liabilities TK Assets TK Bank Overdraft 10,000 TK Cash Balance 20,000 TK Accounts Payable 15,000 TK Accounts Receivable 25,000 TK Outstanding Expenses 5,000 TK Inventory 15,000 TK 15% Loan (January 1, 2014) 10,000 TK 10% Investment (June 30, 2014) 30,000 TK

    1. 10,000 TK
    2. 11,375 TK
    3. 11,625 TK
    4. 13,000 TK

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

  10. Non-cash transaction refers to- i. Cash discount ii. Write-off of goodwill iii. Depreciation Which of the following is correct?

    1. i & ii
    2. i & iii
    3. ii & iii
    4. i, ii & iii

    উত্তর যাচাই করতে প্র্যাকটিসে যান।

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