হিসাববিজ্ঞান ১ম পত্র · অধ্যায় ৭ — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 176টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. The accounting period for preparing a worksheet can be— i. One year ii. One month iii. Six months

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

   সঠিক উত্তর: i, ii & iii

   ব্যাখ্যা: Asset worksheet can be prepared for any duration (monthly, quarterly, or yearly) depending on management needs.

2. Which one is a Capital Expenditure?

   1. Salary expense
   2. Ship rent
   3. Purchase of asset
   4. Purchase of goods

   সঠিক উত্তর: Purchase of asset

   ব্যাখ্যা: Expenditures that provide long-term benefits, such as buying fixed assets, are capital expenditures.

3. Closing entries are given to— i. Close nominal accounts ii. Close permanent accounts iii. Close drawing accounts

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

   সঠিক উত্তর: i & iii

   ব্যাখ্যা: Closing entries transfer balances of nominal (income/expense) and drawing accounts to zero; permanent accounts are not closed.

4. Examples of capital expenditure are— i. Purchase of plant ii. Plant installation cost iii. Plant repair cost

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

   সঠিক উত্তর: i & ii

   ব্যাখ্যা: Asset purchase and installation are capital costs. General repairs are considered revenue expenditures.

5. When are reversing entries provided?

   1. Start of accounting period
   2. End of accounting period
   3. Mid-accounting period
   4. Start of next accounting year

   সঠিক উত্তর: Start of next accounting year

   ব্যাখ্যা: Reversing entries are made on the first day of the new period to simplify the recording of subsequent transactions.

6. Which one is a Capital Income?

   1. Interest income
   2. Received rent
   3. Share premium
   4. Received discount

   সঠিক উত্তর: Share premium

   ব্যাখ্যা: Share premium is a non-recurring receipt from a long-term source, making it capital in nature.

7. Asset worksheet can be of— i. 10 columns ii. 12 columns iii. 14 columns

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

   সঠিক উত্তর: i, ii, & iii

   ব্যাখ্যা: While 8, 10, and 12 columns are standard, 14-column worksheets are used when extra data is required.

8. What type of expense is Research and Development?

   1. Capital
   2. Revenue
   3. Deferred revenue
   4. Operating

   সঠিক উত্তর: Deferred revenue

   ব্যাখ্যা: Expenses that provide benefits over several years but are revenue in nature are called deferred revenue expenditures.

9. Which of the following is a Revenue Expenditure?

   1. Insurance of machine
   2. Installation cost of machine
   3. VAT on machine purchase
   4. Transport cost of machine

   সঠিক উত্তর: Insurance of machine

   ব্যাখ্যা: Insurance is a recurring operating cost, whereas the others are part of the asset's cost (capital).

10. Money received from selling old furniture is—

    1. Total income
    2. Revenue income
    3. Capital receipt
    4. Capital income

    সঠিক উত্তর: Capital receipt

    ব্যাখ্যা: The entire amount received from selling a fixed asset is a capital receipt.