হিসাববিজ্ঞান ১ম পত্র · অধ্যায় ২ — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 320টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. Mr. Asif starts business with Cash 1,00,000, Machinery 70,000, and Furniture 20,000. Sales to Bappi 8,000 (credit) and Rent paid 5,000. Cash balance?

   1. 95,000
   2. 1,00,000
   3. 1,03,000
   4. 1,05,000

   সঠিক উত্তর: 95,000

   ব্যাখ্যা: Cash = 1,00,000 (Start) - 5,000 (Rent).

2. Stationery purchased for 2,300 including 15% VAT. How much is debited to Stationery account?

   1. 1,955
   2. 2,000
   3. 2,300
   4. 2,645

   সঠিক উত্তর: 2,000

   ব্যাখ্যা: Net Amount = 2,300 / 1.15 = 2,000.

3. Which is used to record transactions related to Sales Returns?

   1. Debit Note
   2. Credit Note
   3. Debit Voucher
   4. Credit Voucher

   সঠিক উত্তর: Credit Note

   ব্যাখ্যা: Seller issues a Credit Note.

4. Which of the following expresses a Debit Balance?

   1. General Reserve
   2. Allowance for Debtors
   3. Provision for Discount on Creditors
   4. Provision for Discount on Debtors

   সঠিক উত্তর: Provision for Discount on Creditors

   ব্যাখ্যা: Prov. for Discount on Creditors.

5. Mr. Rana withdrew 20,000 for business and 5,000 for personal use. The 20,000 withdrawn for business will be recorded in the Cash Book as: i. Credit side, bank column; ii. Credit side, cash column; iii. Debit side, cash column.

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

   সঠিক উত্তর: i and iii

   ব্যাখ্যা: Contra Entry: Cash increases, Bank decreases.

6. Based on the previous data, what is the impact of personal cash drawings on the Balance Sheet? i. Equity decreases; ii. Cash balance decreases; iii. Net profit remains unchanged.

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

   সঠিক উত্তর: i, ii and iii

   ব্যাখ্যা: Drawings reduce both assets (Cash) and equity (Capital). Drawings do not affect the calculation of Net Profit.

7. Received 5,400 from Hasan Brothers after 10% discount. What is the discount amount?

   1. 540
   2. 600
   3. 4,860
   4. 5,400

   সঠিক উত্তর: 600

   ব্যাখ্যা: Total was 6,000. 6,000 TK x 10% = 600 TK.

8. What does "Credit" signify in accounting?

   1. Asset increase and Liability increase
   2. Asset decrease and Liability increase
   3. Asset decrease and Liability decrease
   4. Asset increase and Liability decrease

   সঠিক উত্তর: Asset decrease and Liability increase

   ব্যাখ্যা: Modern rule: Assets decrease = Credit

9. Which is the ultimate destination (final resting place) of a transaction?

   1. Ledger
   2. Journal
   3. Cash Account
   4. Final Account

   সঠিক উত্তর: Ledger

   ব্যাখ্যা: The Ledger is the "Permanent Book" or final destination.

10. Which step of the Accounting Cycle is optional?

    1. Journal
    2. Ledger
    3. Trial Balance
    4. Worksheet

    সঠিক উত্তর: Worksheet

    ব্যাখ্যা: Asset Worksheet is a tool for convenience and is not a mandatory step.