হিসাববিজ্ঞান ১ম পত্র · অধ্যায় ৩ — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 177টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. How is a dishonored check recorded in a two-column cash book?

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

   সঠিক উত্তর: iii

   ব্যাখ্যা: To decrease the bank balance, the entry is made in the bank column on the credit side.

2. When preparing a Bank Reconciliation Statement starting with "Bank Balance as per Cash Book," which item should be subtracted?

   1. Bank Charge
   2. Direct deposit by debtor
   3. Interest on investment
   4. Issued check not presented

   সঠিক উত্তর: Bank Charge

   ব্যাখ্যা: Bank charges reduce the bank balance but aren't yet recorded as a subtraction in the Cash Book.

3. Asset Bank Reconciliation Statement is: (i. Not an account, ii. Only a statement, iii. Not a stage of the accounting cycle)

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

   সঠিক উত্তর: i, ii, iii

   ব্যাখ্যা: It is a memorandum statement used for reconciliation, not a formal accounting book or cycle step.

4. What is recorded on the Credit side of a Bank Statement?

   1. Interest on loan
   2. Withdrawals
   3. Deposits
   4. Bank charges

   সঠিক উত্তর: Deposits

   ব্যাখ্যা: In a Bank Statement (Passbook), deposits increase the balance and are credited.

5. The Double-Column (Amended) Bank Reconciliation method— i. Is done using both Cash Book & Bank Statement balances ii. Results in both balances being equal after reconciliation iii. Finds the correct bank balance

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

   সঠিক উত্তর: i, ii & iii

   ব্যাখ্যা: This method adjusts both books simultaneously to reach the true/corrected balance that should appear on the Balance Sheet.

6. 5,000 check deposited, but accountant recorded 500. Amount to add in Bank Reconciliation Statement?

   1. 500
   2. 4,500
   3. 5,000
   4. 5,500

   সঠিক উত্তর: 4,500

   ব্যাখ্যা: 5,000 TK - 500 = 4,500 TK must be added to match the actual bank balance.

7. Which of the following is recorded on the Credit side of the Bank Statement?

   1. Interest on bank loan
   2. Withdrawal from bank
   3. Deposit into bank
   4. Bank charges

   সঠিক উত্তর: Deposit into bank

   ব্যাখ্যা: In a Bank Statement (Passbook), a deposit is a credit because it increases the bank's liability to the customer.

8. Cash Book balance is 50,000. Asset deposit of 5,000 was recorded as 500 by the accountant. Effect after correction? i. Current Assets ↑ ii. Current Liabilities ↑ iii. Bank Balance ↑

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

   সঠিক উত্তর: i & iii

   ব্যাখ্যা: Correcting the under-recorded deposit (4,500) increases the Bank Balance, which is a Current Asset.

9. Who prepares the Bank Statement?

   1. Depositor
   2. Investor
   3. Borrower
   4. Bank Authority

   সঠিক উত্তর: Bank Authority

   ব্যাখ্যা: The bank prepares and provides the statement to the account holder.

10. Cash Book: 20k. Direct dep: 5k, Rejected: 4k, Charge: 200. Bank Statement balance?

    1. 29,200
    2. 29,000
    3. 20,800
    4. 19,200

    সঠিক উত্তর: 20,800

    ব্যাখ্যা: 20,000 TK + 5,000 - 4,000 - 200 = 20,800 TK.