Computerized Accounting Software — MCQ প্রশ্ন

অনার্স হিসাব-ফিন্যান্স — B.Com প্রশ্নব্যাংক · Computerized Accounting Software। এই অধ্যায়ে মোট 99টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও অপশন দেওয়া হলো; সঠিক উত্তর সার্ভারে যাচাই হয়।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. Diwali advance given to an employee is

   1. Revenue Expenditure
   2. Capital Expenditure
   3. Deferred Revenue Expenditure
   4. Not an Expenditure

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

2. A firm has reported a profit of Rs.1,47,000 for the year ended 31-3-2014 after taking into consideration the following items. (i) The cost of an asset Rs.23,000 has been taken as an expense (ii) The firm anticipated a profit of Rs.12,000 on the sale of an old furniture (iii) Salary of Rs.7,000 outstanding for the year has not been taken into account. (iv) An asset of Rs.85,000 was purchased for Rs.75,000 and was recorded in the books at Rs.85,000. What is the correct amount of profit to be reported in the books?

   1. Rs.1,47,000
   2. Rs. 1,51,000
   3. Rs.1,63,000
   4. Rs.1,41,000

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

3. Rohit carrying on real estate business sold a piece of land for Rs.4,00,00,000 (cost Rs.3,50,00,000) then the type of receipt is ______ nature and profit on sale is

   1. Capital & transferred to capital reserve
   2. Revenue & transferred to P & L a/c c)
   3. Capital & transferred to P & L a/c
   4. Revenue & tr

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

4. In income measurement & recognition of assets & liabilities which of the following concepts goes together ?

   1. Periodicity, Accural, Matching
   2. Cost, Accural, matching
   3. Going concern, cost, Realization
   4. Going concern, Periodicity, Reliability

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

5. What is root cause for financial accounting

   1. Stewardship accounting
   2. Social accounting
   3. Management accounting
   4. Human resource accounting

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

6. If nothing is given in the financial statements about the three accounting assumptions then it is to be treated as it

   1. Is assumed that it is not followed
   2. Is assumed to be followed
   3. Is assumed to be followed to some extent
   4. None of the above

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

7. Change in the capital A/c of proprietor may occur due to ______

   1. Profit earned
   2. Loss incurred
   3. Capital Introduced
   4. All of the above

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

8. Consistency with reference to application of accounting procedures means

   1. All companies in the same Industry should use identical accounting procedures
   2. Income & assets have not been overstated
   3. Accounting methods & procedures shall be followed uniform basis year after year
   4. Any accounting method can be followed as per convenience

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

9. If one of the cars purchased by a car dealer is used for business purpose, instead of resale, then it should be recorded by_____

   1. Dr Drawing A/c & Cr Purchases A/c
   2. Dr Office Expenses A/c & Cr Motor Car A/c
   3. Dr Motor Car A/c & Cr Purchases A/c
   4. Dr Motor Car & Cr Sales A/c

   উত্তর যাচাই করতে প্র্যাকটিসে যান।

10. If wages are paid for construction of business premises ______ A/c is credited and _A/c is debited.

    1. Wages, Cash
    2. Premises, Cash
    3. Cash, Wages
    4. Cash, Premises

    উত্তর যাচাই করতে প্র্যাকটিসে যান।