হিসাববিজ্ঞান ১ম পত্র · Chapter 2 : Books of Accounts — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 46টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. Received 5,400 TK from Hasan Brothers after 10% discount. What is the discount amount?

   1. 540
   2. 600
   3. 4,860 TK
   4. 5,400 TK

   সঠিক উত্তর: 600

   ব্যাখ্যা: Total was 6,000 TK. 6,000 TK x 10% = 600 TK.

2. Parul Traders buys goods for 1,00,000 TK at 10% discount. Asset week later, they Payable half with a 10% cash discount. Discount amount?

   1. 4,500 TK
   2. 9,000 TK
   3. 10,000 TK
   4. 20,000 TK

   সঠিক উত্তর: 4,500 TK

   ব্যাখ্যা: Net purchase: 90,000 TK. Half: 45,000 TK. Cash discount: 45,000 TK x 10% = 4,500 TK.

3. 6% Debentures of 2,00,000 TK issued to Mr. Jahir. What is the Journal entry?

   1. Cash Debit, Debenture Credit
   2. Jahir Debit, Loan Credit
   3. Cash Debit, Jahir Credit
   4. Debenture Debit, Cash Credit

   সঠিক উত্তর: Cash Debit, Debenture Credit

   ব্যাখ্যা: Issuing debentures brings in cash and creates a long-term liability.

4. Mr. Abed sold goods for 40,000 TK at 10% trade discount. Later, 2/3rd of the money was received at a 2% cash discount. Discount amount?

   1. 240
   2. 480
   3. 720
   4. 800

   সঠিক উত্তর: 480

   ব্যাখ্যা: Net Sale: 36,000 TK. 2/3rd is 24,000 TK. Cash Discount: 24,000 TK x 2% = 480.

5. Sonal Trading buys 12,000 TK goods at 10% discount. Paid on time with a 5% cash discount. Discount amount?

   1. 540
   2. 600
   3. 1,200 TK
   4. 1,800 TK

   সঠিক উত্তর: 540

   ব্যাখ্যা: Net: 10,800 TK. Cash Discount: 10,800 TK x 5% = 540.

6. Bought goods for 40,000 TK at 25% trade discount. Terms: 4/10, n/30. Paid within 10 days?

   1. 27,000 TK
   2. 28,800 TK
   3. 30,000 TK
   4. 36,000 TK

   সঠিক উত্তর: 28,800 TK

   ব্যাখ্যা: Net: 30,000 TK. Cash discount: 30,000 TK x 4% = 1,200 TK. Paid: 30,000 TK - 1,200 TK = 28,800 TK.

7. Furniture purchased for 69,000 TK including 15% VAT. Transport cost 1,000 TK. Total Cost?

   1. 60,000 TK
   2. 61,000 TK
   3. 69,000 TK
   4. 70,000 TK

   সঠিক উত্তর: 61,000 TK

   ব্যাখ্যা: Net Furniture: 60,000 TK (after removing VAT). Total Cost = 60,000 TK + 1,000 TK transport = 61,000 TK.

8. Bought goods for 5,000 TK and paid by check. Which account is credited?

   1. Cash
   2. Bank
   3. Purchase
   4. Sales

   সঠিক উত্তর: Bank

   ব্যাখ্যা: Since payment is made by check, the Bank account (Asset) decreases (Credit).

9. Goods destroyed by fire 2,000 TK. Which account is credited?

   1. Cash
   2. Fire Loss
   3. Purchase
   4. Sales

   সঠিক উত্তর: Purchase

   ব্যাখ্যা: When goods are lost/destroyed, the Purchase account is reduced (Credit).

10. Salary paid 5,000 TK but 1,000 TK is still due. Total Salary Expense?

    1. 4,000 TK
    2. 5,000 TK
    3. 6,000 TK
    4. 1,000 TK

    সঠিক উত্তর: 6,000 TK

    ব্যাখ্যা: Under accrual basis: 5,000 TK (Paid) + 1,000 TK (Due) = 6,000 TK.