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হিসাববিজ্ঞান ১ম পত্র · অধ্যায় ৪ — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 316টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

  1. Sales Return of 5,000 was mistakenly recorded in the Purchase Asset/C. What is the rectifying entry?

    1. Sales Return Debit, Purchase Cr
    2. Purchase Debit, Sales Return Cr
    3. Sales Return Debit, Creditor Cr
    4. Purchase Debit, Creditor Credit

    সঠিক উত্তর: Sales Return Debit, Purchase Cr

    ব্যাখ্যা: To fix it: Debit the correct account (Sales Return) and Credit the wrong account (Purchase) to remove it.

  2. Which of the following is NOT included in the Trial Balance?

    1. Unused Stationery
    2. Outstanding Rent
    3. Furniture
    4. Unearned Service Revenue

    সঠিক উত্তর: Unused Stationery

    ব্যাখ্যা: Closing stocks (like Unused Stationery/Supplies) are usually excluded unless "Adjusted Purchase" is used.

  3. Selling old machinery was credited to the Sales Asset/C instead of Machinery Asset/C. What type of error is this?

    1. Principle
    2. Compensating
    3. Clerical
    4. Error of Posting

    সঠিক উত্তর: Principle

    ব্যাখ্যা: Recording a Capital receipt (Asset sale) as a Revenue receipt (Sales) is a Violation of Accounting Principles.

  4. Asset Credit balance of 240 was mistakenly written as 2,400 in the Debit column. What is the difference in the Trial Balance?

    1. 240
    2. 2,400
    3. 2,160
    4. 2,640

    সঠিক উত্তর: 2,640

    ব্যাখ্যা: Difference = Correct Amount + Wrong Amount (since side changed) = 240+2,400=2,640.

  5. Not included in the Trial Balance:i. Opening Bank Balanceii. Opening Cashiii. Closing Stock

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

    সঠিক উত্তর: i, ii & iii

    ব্যাখ্যা: Opening cash/bank and Closing stock (normally) are excluded from the Trial Balance.

  6. Purchase was written as 15,000 instead of 20,000, and Sales as 45,000 instead of 50,000. The Trial Balance still matched. Why?

    1. Error of Writing
    2. Compensating Error
    3. Principle Error
    4. Error of Omission

    সঠিক উত্তর: Compensating Error

    ব্যাখ্যা: One error (5k less on Debit) was cancelled out by another error (5k less on Credit).

  7. (Ref #6) By how much was the total of the Trial Balance under or over-stated?

    1. 5,000 less
    2. 5,000 more
    3. 35,000 less
    4. 95,000 more

    সঠিক উত্তর: 5,000 less

    ব্যাখ্যা: Both sides were short by 5,000, so the total sum was 5,000 less than it should have been.

  8. Which item is excluded from the Trial Balance?

    1. Opening Bank Balance
    2. Closing Bank Balance
    3. Opening Stock
    4. Opening Stationery

    সঠিক উত্তর: Opening Bank Balance

    ব্যাখ্যা: Opening liquid assets (Cash/Bank) are excluded because they are already part of the closing figures.

  9. Errors not detected by a Trial Balance:i. Principle Errorii. Math Errorsiii. Error of Posting to Wrong Asset/C

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

    সঠিক উত্তর: i & iii

    ব্যাখ্যা: Trial Balance cannot detect Principle errors or posting to the wrong account if the amounts match.

  10. Purchase: 45k instead of 50k; Sales: 30k instead of 35k. Trial Balance matches. What error is this?

    1. Writing
    2. Principle
    3. Compensating
    4. Omission

    সঠিক উত্তর: Compensating

    ব্যাখ্যা: (Same logic as #6). One error compensates for the other.

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