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হিসাববিজ্ঞান ১ম পত্র · অধ্যায় ৯ (১) — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 500টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

  1. Salary in Trial Balance is 14,000 TKTK. Monthly salary is 1,500 TKTK. How much is Salaries Payable in the Balance Sheet?

    1. 1,500 TKTK
    2. 4,000 TKTK
    3. 14,000 TKTK
    4. 18,000 TKTK

    সঠিক উত্তর: 4,000 TKTK

    ব্যাখ্যা: Annual Salary should be (1,500 TK \times 12 TK) = 18,000 TKTK. Paid is 14,000 TKTK. Payable = 18,000 TK - 14,000 = 4,000 TK Tk.

  2. Which of the following is a purchase-related expense?

    1. Insurance
    2. Travel Expense
    3. Purchase Discount
    4. Carriage Inward

    সঠিক উত্তর: Carriage Inward

    ব্যাখ্যা: Carriage Inward (Purchase Transportation) is a direct expense added to the cost of purchases.

  3. 10 TK\%TK Mortgage Loan 5,00,000 TKTK. 3 TK/10 TK portion to be paid next year. What is the Long-term Liability?

    1. 1,50,000 TKTK
    2. 5,00,000 TKTK
    3. 3,50,000 TKTK
    4. 6,00,000 TKTK

    সঠিক উত্তর: 3,50,000 TKTK

    ব্যাখ্যা: Current Liability = 5,00,000 TK \times 3/10 = 1,50,000 TK. Long-term = 5,00,000 TK - 1,50,000 = 3,50,000 TK Tk.

  4. Manager gets 4 TK\%TK commission on Net Profit after charging commission. Profit is 4,000 TKTK. Commission?

    1. 150.50 TKTK
    2. 153.85 TKTK
    3. 160 TKTK
    4. 166.67 TKTK

    সঠিক উত্তর: 153.85 TKTK

    ব্যাখ্যা: Formula: (Profit TK\timesTK rate) / (100 TKTK + rate). So, (4,000 TK \times 4 TK) / 104 TK = 153.85 TK Tk.

  5. Which of the following is NOT shown in the Balance Sheet?

    1. General Reserve
    2. Special Reserve
    3. Secret Reserve
    4. Capital Reserve

    সঠিক উত্তর: Secret Reserve

    ব্যাখ্যা: Secret Reserves are hidden and not disclosed on the face of financial statements.

  6. If Profit on Sales is 20 TK\%TK, what is the profit percentage on Cost of Goods Sold?

    1. 16.67 TK\%TK
    2. 20 TK\%TK
    3. 25 TK\%TK
    4. 33.33 TK\%TK

    সঠিক উত্তর: 25 TK\%TK

    ব্যাখ্যা: If Sales = 100 TKTK and Profit = 20 TKTK, Cost = 80 TKTK. Profit on Cost = (20 TK/80) \times 100 = 25\%TK.

  7. To determine Net Purchase, what should be deducted from Purchase? i. Purchase Discount ii. Carriage Inward iii. Purchase Return

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

    সঠিক উত্তর: i & iii

    ব্যাখ্যা: Purchase returns and discounts reduce the total purchase amount. Carriage inward is an addition, not a deduction.

  8. Closing stock cost 40,000 TKTK, market value 30,000 TKTK. Includes 5,000 TKTK fire-damaged goods. Final Closing Stock value?

    1. 40,000 TKTK
    2. 35,000 TKTK
    3. 30,000 TKTK
    4. 25,000 TKTK

    সঠিক উত্তর: 25,000 TKTK

    ব্যাখ্যা: Follow "Lower of Cost or Market": 30,000 TKTK is base. Subtract damaged goods: 30,000 TK - 5,000 = 25,000 TK Tk.

  9. Based on the stem above (Q8), what is the amount of Current Assets? (Insurance covers 40 TK\%TK of 5,000 TKTK loss)

    1. 40,000 TKTK
    2. 30,000 TKTK
    3. 27,000 TKTK
    4. 25,000 TKTK

    সঠিক উত্তর: 27,000 TKTK

    ব্যাখ্যা: Current Assets = Closing Stock (25,000 TKTK) + Insurance Claim Receivable (5,000 TK \times 40\% = 2,000 TK) = 27,000 TKTK Tk.

  10. If Bad Debt is not charged— i. Net Profit overstated ii. Net Profit understated iii. Asset value overstated

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

    সঠিক উত্তর: i & iii

    ব্যাখ্যা: Omitting an expense makes profit look higher (overstated) and prevents accounts receivable from decreasing (asset overstated).

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