হিসাববিজ্ঞান ১ম পত্র · অধ্যায় ৫ — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 83টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. Which principle requires fixed assets to be shown at purchase price?

   1. Matching
   2. Entity
   3. Historical Cost
   4. Disclosure

   সঠিক উত্তর: Historical Cost

   ব্যাখ্যা: The Historical Cost (ক্রয়মূল্য) principle states assets must be recorded at their original cost.

2. When is revenue recognized according to the Revenue Recognition principle?

   1. When order is placed
   2. When cash is received
   3. When goods are delivered
   4. When contract is signed

   সঠিক উত্তর: When goods are delivered

   ব্যাখ্যা: Revenue is recognized when it is earned (goods delivered), regardless of when cash is paid.

3. Why is a life insurance premium for the owner treated as Drawings?

   1. Matching
   2. Entity Concept
   3. Conservatism
   4. Consistency

   সঠিক উত্তর: Entity Concept

   ব্যাখ্যা: Per the Entity Concept (সত্তা ধারণা), the owner's personal expenses are separate from the business.

4. Providing for all possible losses but not anticipating profits is—

   1. Full Disclosure
   2. Materiality
   3. Conservatism
   4. Matching

   সঠিক উত্তর: Conservatism

   ব্যাখ্যা: This is the core definition of Conservatism (রক্ষণশীলতা).

5. IASB stands for?

   1. Interest. Acc. Standard Board
   2. Interest. Audit Standard Board
   3. Interest. Acc. Society Board
   4. Interest. Acc. System Board

   সঠিক উত্তর: Interest. Acc. Standard Board

   ব্যাখ্যা: International Accounting Standards Board.

6. Which concept assumes the business will continue for an indefinite period?

   1. Accounting Period
   2. Going Concern
   3. Dual Aspect
   4. Cost Principle

   সঠিক উত্তর: Going Concern

   ব্যাখ্যা: Going Concern (চলমান প্রতিষ্ঠান) assumes the business won't close anytime soon.

7. Why are financial statements prepared at regular intervals (e.g., yearly)?

   1. Going Concern
   2. Materiality
   3. Time Period
   4. Cost Principle

   সঠিক উত্তর: Time Period

   ব্যাখ্যা: The Time Period (হিসাবকাল) concept breaks the business life into segments like a "year."

8. IFRS stands for?

   1. Interest. Financial Reporting Standards
   2. Interest. Finance Report System
   3. Interest. Financial Record Standards
   4. Interest. Federation of Report Stand.

   সঠিক উত্তর: Interest. Financial Reporting Standards

   ব্যাখ্যা: International Financial Reporting Standards.

9. Small items like calculators are treated as expenses rather than assets because of?

   1. Consistency
   2. Materiality
   3. Full Disclosure
   4. Matching

   সঠিক উত্তর: Materiality

   ব্যাখ্যা: Materiality (বস্তুনিষ্ঠতা) allows small, insignificant costs to be written off immediately.

10. Using the same depreciation method year after year is an example of?

    1. Materiality
    2. Consistency
    3. Conservatism
    4. Going Concern

    সঠিক উত্তর: Consistency

    ব্যাখ্যা: Consistency (সামঞ্জস্যতা) requires using the same methods to allow year-to-year comparison.