হিসাববিজ্ঞান ১ম পত্র · Chapter 3 : Bank Reconciliation Statement — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 29টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. 5,000 TK check deposited, but accountant recorded 500. Amount to add in Bank Reconciliation Statement?

   1. 500
   2. 4,500 TK
   3. 5,000 TK
   4. 5,500 TK

   সঠিক উত্তর: 4,500 TK

   ব্যাখ্যা: 5,000 TK - 500 = 4,500 TK must be added to match the actual bank balance.

2. Cash Book balance is 50,000 TK. Asset deposit of 5,000 TK was recorded as 500 by the accountant. Effect after correction? i. Current Assets ↑ ii. Current Liabilities ↑ iii. Bank Balance ↑

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

   সঠিক উত্তর: i & iii

   ব্যাখ্যা: Correcting the under-recorded deposit (4,500 TK) increases the Bank Balance, which is a Current Asset.

3. 20,000 TK deposit recorded as 2,000 TK in Cash Book. Amount to adjust in Bank Reconciliation Statement?

   1. 2,000 TK
   2. 18,000 TK
   3. 20,000 TK
   4. 22,000 TK

   সঠিক উত্তর: 18,000 TK

   ব্যাখ্যা: 20,000 TK - 2,000 TK = 18,000 TK must be added back to the Cash Book balance.

4. Cash Book balance is 80,000 TK. Asset 20,000 TK deposit was recorded as 2,000 TK. Effect on the Financial Statement? i. Fixed Asset ↑ ii. Current Asset ↑ iii. Bank Balance ↑

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

   সঠিক উত্তর: ii & iii

   ব্যাখ্যা: Under-recording a deposit (by 18,000 TK) means the actual Bank Balance and total Current Assets are higher than what was initially recorded.

5. Bank balance: 7,420 TK; Outstanding check: 762; Deposit in transit: 1,120 TK. What is the Adjusted Balance?

   1. 6,658 TK
   2. 7,420 TK
   3. 7,778 TK
   4. 8,540 TK

   সঠিক উত্তর: 7,778 TK

   ব্যাখ্যা: Calculation: 7,420 TK−762+1,120 TK=7,778 TK.

6. Salary paid 10,000 TK by check, mistakenly Debited as 1,000 TK in Cash Book. Total difference?

   1. 1,000 TK
   2. 9,000 TK
   3. 10,000 TK
   4. 11,000 TK

   সঠিক উত্তর: 11,000 TK

   ব্যাখ্যা: Should be Credit 10,000 TK. Error was Debit 1,000 TK. Total gap = 10,000 TK+1,000 TK=11,000 TK.

7. Cash Book balance is 50,000 TK. Asset deposit of 10,000 TK was recorded as 1,000 TK by the accountant. How much should be added/subtracted?

   1. Subtract 9,000 TK
   2. Add 9,000 TK
   3. Add 10,000 TK
   4. Add 11,000 TK

   সঠিক উত্তর: Add 9,000 TK

   ব্যাখ্যা: We recorded 1,000 TK but should have recorded 10,000 TK. We need to add the remaining 9,000 TK (10,000 TK−1,000 TK) to the Cash Book.

8. Cash Book balance is 30,000 TK. Asset check for 8,000 TK was deposited but not collected. What is the Passbook balance?

   1. 8,000 TK
   2. 22,000 TK
   3. 30,000 TK
   4. 38,000 TK

   সঠিক উত্তর: 22,000 TK

   ব্যাখ্যা: Passbook = Cash Book - Uncollected Deposit. 30,000 TK−8,000 TK=22,000 TK.

9. Cash Book: 3,000 TK; Unpresented check: 1,000 TK; Bank collection: 500; Dishonored check: 2,000 TK. Bank Balance?

   1. 2,500 TK
   2. 3,000 TK
   3. 3,500 TK
   4. 4,000 TK

   সঠিক উত্তর: 2,500 TK

   ব্যাখ্যা: Bank Balance = 3,000 TK+1,000 TK+500−2,000 TK=2,500 TK.

10. Cash Book: 30,400 TK. Unpresented: 7,400 TK. Dividend: 6,600 TK. Bank Charge: 2,000 TK. Passbook balance?

    1. 27,600 TK
    2. 29,200 TK
    3. 31,600 TK
    4. 42,400 TK

    সঠিক উত্তর: 42,400 TK

    ব্যাখ্যা: Passbook = 30,400 TK+7,400 TK+6,600 TK−2,000 TK=42,400 TK.