Eduversity.bd — Learn with Us, Achieve Your Dreams

হিসাববিজ্ঞান ১ম পত্র · অধ্যায় ৯ (২) — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 190টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

  1. To increase Net Profit rate while GP rate is fixed— i. Increase sales ii. Decrease operating expenses iii. Increase non-operating income

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

    সঠিক উত্তর: ii & iii

    ব্যাখ্যা: Net Profit is improved by managing costs (ii) or increasing other income (iii) after the Gross Profit is calculated.

  2. Read the following stimulus and answer the question: Trial Balance (Partial) Particulars | Debit (Taka) | Credit (Taka) Service Revenue | | 1,40,000 Unearned Revenue | | 60,000 Adjustment: Service Revenue of 20,000 Taka has not been recorded. Q. How much total Service Revenue will be shown in the Income Statement?

    1. $20,000$
    2. $80,000$
    3. $1,40,000$
    4. $1,60,000$

    সঠিক উত্তর: $1,60,000$

    ব্যাখ্যা: Total Service Revenue = Recorded ($1,40,000$) + Unrecorded ($20,000$) = $1,60,000$ Tk.

  3. Read the following stimulus and answer the question: Trial Balance (Partial) Particulars | Debit (Taka) | Credit (Taka) Service Revenue | | 1,40,000 Unearned Revenue | | 60,000 Adjustment: Service Revenue of 20,000 Taka has not been recorded. Q. If 3/4 portion of Unearned Service Revenue is earned, how much will be shown as Unearned Service Revenue in the Statement of Financial Position?

    1. $15,000$
    2. $20,000$
    3. $45,000$
    4. $60,000$

    সঠিক উত্তর: $15,000$

    ব্যাখ্যা: Total Unearned = $60,000$. Earned = $60,000 \times 3/4 = 45,000$. Remaining Unearned = $60,000 - 45,000 = 15,000$ Tk.

  4. Based on the stimulus below, answer the following question: Pinky Traders' Partial Trial Balance and Adjustments are as follows: Partial Trial Balance Particulars | Debit Taka | Credit Taka Accounts Receivable | 61,000 | Bad Debt | 2,000 | Allowance for Bad Debt | | 3,500 Adjustment: 1,000 Taka of Accounts Receivable is not collectible and Allowance for Bad Debt must be increased to 5,000 Taka. Q. How much Bad Debt Expense will be charged in the Comprehensive Income Statement?

    1. $2,500$
    2. $3,500$
    3. $4,500$
    4. $8,000$

    সঠিক উত্তর: $4,500$

    ব্যাখ্যা: Exp = Old Bad Debt ($2k$) + New Bad Debt ($1k$) + New Allowance ($5k$) - Old Allowance ($3.5k$) = $4,500$ Tk.

  5. Based on the stimulus below, answer the following question: Pinky Traders' Partial Trial Balance and Adjustments are as follows: Partial Trial Balance Particulars | Debit Taka | Credit Taka Accounts Receivable | 61,000 | Bad Debt | 2,000 | Allowance for Bad Debt | | 3,500 Adjustment: 1,000 Taka of Accounts Receivable is not collectible and Allowance for Bad Debt must be increased to 5,000 Taka. Q. At what amount will Accounts Receivable be shown in the Statement of Financial Position?

    1. $55,000$
    2. $56,500$
    3. $57,500$
    4. $58,500$

    সঠিক উত্তর: $55,000$

    ব্যাখ্যা: Net Accounts Receivable = Initial AR - New Bad Debt - New Provision$61,000 - 1,000 - 5,000 = \mathbf{55,000}$In the Statement of Financial Position, Accounts Receivable will be shown as 55,000 Tk.

  6. Sales including $15\%$ VAT $1,18,000$. Sales Return $3,000$. Amount of Output VAT?

    1. $15,000$
    2. $15,391$
    3. $17,250$
    4. $17,700$

    সঠিক উত্তর: $15,000$

    ব্যাখ্যা: Net Sales = $1,18,000 - 3,000 = 1,15,000$. VAT = ($1,15,000 \times 15 / 115$) = $15,000$ Tk.

  7. Profit on Sales is $20\%$. What is the profit percentage on COGS?

    1. $50\%$
    2. $33.33\%$
    3. $25\%$
    4. $16.67\%$

    সঠিক উত্তর: $25\%$

    ব্যাখ্যা: ($20 / 80) \times 100 = 25\%$.

  8. Op Stock $10k$, Purchase $100k$, Return $7.5k$, Discount $2.5k$, Wages $3k$, Excise Duty $12k$, Closing $25k$. COGS?

    1. $75,000$
    2. $87,000$
    3. $90,000$
    4. $1,25,000$

    সঠিক উত্তর: $90,000$

    ব্যাখ্যা: COGS = $10k + (100k-7.5k-2.5k) + 3k + 12k - 25k = 90,000$ Tk.

  9. Based on Q53, if profit is $20\%$ on Sales, what is the Gross Profit amount?

    1. $15,000$
    2. $18,000$
    3. $18,750$
    4. $22,500$

    সঠিক উত্তর: $22,500$

    ব্যাখ্যা: If Sales is $100\%$, COGS is $80\%$. $90,000$ is $80\%$. Total Sales = $1,12,500$. GP = $1,12,500 \times 20\% = 22,500$ Tk.

  10. TB: $15\%$ Invest. ($31$-$03$-$2023$) $50,000$; Interest $1,500$. Total interest for the year?

    1. $1,500$
    2. $4,125$
    3. $5,625$
    4. $7,125$

    সঠিক উত্তর: $5,625$

    ব্যাখ্যা: $50,000 \times 15\% \times 9/12 = 5,625$ Tk.

← আগের অধ্যায়পরের অধ্যায় →