হিসাববিজ্ঞান ১ম পত্র · অধ্যায় ১০ — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 108টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. What is the impact on the financial statements if interest on drawings is not charged?

   1. Net income decreases
   2. Capital increases
   3. Liability increases
   4. Net loss decreases

   সঠিক উত্তর: Net income decreases

   ব্যাখ্যা: Interest on drawings is an income for the business. Not charging it results in lower reported net income.

2. How is profit or loss determined in the Single Entry System?

   1. Through Profit and Loss Statement
   2. Through Statement of Owner's Equity
   3. Through Statement of Affairs
   4. Through Profit & Loss Appropriation Stmt

   সঠিক উত্তর: Through Profit and Loss Statement

   ব্যাখ্যা: In single entry, profit/loss is calculated by comparing opening and closing capital in a specific statement.

3. Sony Traders had opening plant/machinery of 70,000. Another 25,000 worth of machinery was bought mid-year. What is the amount of machinery for calculating Closing Capital?

   1. 95,000
   2. 70,000
   3. 45,000
   4. 25,000

   সঠিক উত্তর: 95,000

   ব্যাখ্যা: Closing balance includes the opening amount plus any additions during the year (70,000 TK + 25,000 = 95,000 TK).

4. Opening Capital 60,000. Additional Capital 25,000. Drawings (son's tuition) 2,000/month at month-end. Net Profit 30,000. What is the Closing Capital?

   1. 79,000
   2. 89,000
   3. 91,000
   4. 1,39,000

   সঠিক উত্তর: 91,000

   ব্যাখ্যা: Closing Capital = 60,000 TK (Opening) + 25,000 (Add) + 30,000 (Profit) - 24,000 (Drawings) = 91,000 TK.

5. (Ref to stem above) If interest on drawings is 10%, what is the amount of interest? (Drawings: 2,000 at each month-end)

   1. 1,100
   2. 1,300
   3. 1,200
   4. 2,400

   সঠিক উত্তর: 1,100

   ব্যাখ্যা: For end-of-month drawings: TKInterest = (2,000 \times 10\% \times 5.5) = 1,100 TK.

6. What is the interest on drawings at 10% if 500 is withdrawn every week?

   1. 275
   2. 1,300
   3. 300
   4. 2,600

   সঠিক উত্তর: 1,300

   ব্যাখ্যা: For weekly drawings: TKInterest = (500 \times 52 \times 10\% \times 0.5) = 1,300 TK. (Based on avg 6 months rule).

7. Which accounts are maintained in the Single Entry System?

   1. Nominal accounts
   2. Asset accounts
   3. Nominal & Asset
   4. Cash & Personal accounts

   সঠিক উত্তর: Cash & Personal accounts

   ব্যাখ্যা: Single entry typically only tracks cash and transactions related to debtors/creditors (personal accounts).

8. In Single Entry System, it is impossible to: i. Determine financial position accurately ii. Verify mathematical accuracy iii. Save labor and cost

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

   সঠিক উত্তর: i & ii

   ব্যাখ্যা: Single entry is incomplete, making it impossible to prepare a trial balance or a fully accurate balance sheet.

9. On what basis is profit/loss determined in Single Entry?

   1. Income-Expenditure
   2. Capital
   3. Assets
   4. Liabilities

   সঠিক উত্তর: Capital

   ব্যাখ্যা: It is determined by comparing Opening Capital and Closing Capital.

10. Which of the following decreases business capital?

    1. Income
    2. Expense
    3. Interest on Drawings
    4. Interest on Investment

    সঠিক উত্তর: Expense

    ব্যাখ্যা: Expenses reduce net profit, which in turn reduces the owner's capital.