হিসাববিজ্ঞান ১ম পত্র · Chapter 4 : Trial Balance — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 18টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. Sales Return of 5,000 TK was mistakenly recorded in the Purchase Account. What is the rectifying entry?

   1. Sales Return Debit, Purchase Cr
   2. Purchase Debit, Sales Return Cr
   3. Sales Return Debit, Creditor Cr
   4. Purchase Debit, Creditor Credit

   সঠিক উত্তর: Sales Return Debit, Purchase Cr

   ব্যাখ্যা: To fix it: Debit the correct account (Sales Return) and Credit the wrong account (Purchase) to remove it.

2. Asset Credit balance of 240 was mistakenly written as 2,400 TK in the Debit column. What is the difference in the Trial Balance?

   1. 240
   2. 2,400 TK
   3. 2,160 TK
   4. 2,640 TK

   সঠিক উত্তর: 2,640 TK

   ব্যাখ্যা: Difference = Correct Amount + Wrong Amount (since side changed) = 240+2,400 TK=2,640 TK.

3. Purchase was written as 15,000 TK instead of 20,000 TK, and Sales as 45,000 TK instead of 50,000 TK. The Trial Balance still matched. Why?

   1. Error of Writing
   2. Compensating Error
   3. Principle Error
   4. Error of Omission

   সঠিক উত্তর: Compensating Error

   ব্যাখ্যা: One error (5k less on Debit) was cancelled out by another error (5k less on Credit).

4. Machine installation cost of 6,000 TK was mistakenly included in Wages. What error is this?

   1. Error of Posting
   2. Error of Omission
   3. Compensating Error
   4. Principle Error

   সঠিক উত্তর: Principle Error

   ব্যাখ্যা: Treating an asset (Machine) cost as an expense (Wages) is a Principle Error.

5. Opening Stock 90,000 TK, Net Purchase 2,60,000 TK, and Closing Stock 70,000 TK. What is the Adjusted Purchase?

   1. 1,70,000 TK
   2. 1,90,000 TK
   3. 2,80,000 TK
   4. 3,50,000 TK

   সঠিক উত্তর: 2,80,000 TK

   ব্যাখ্যা: Adjusted Purchase = (90,000 TK+2,60,000 TK)−70,000 TK=2,80,000 TK.

6. Which will affect the Suspense Account?i. Furniture for resale Debit to Furniture Accountii. Repair 5,000 TK Debit to Plant as 500iii. Purchase Return Debit to Purchase Account

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

   সঠিক উত্তর: ii & iii

   ব্যাখ্যা: Item (ii) has a math error (5,000 TK vs 500) and (iii) is a wrong side entry. (i) is a principle error that matches.

7. Mr. Rahman, a furniture dealer, bought furniture for 1,00,000 TK and Debited the "Furniture Account". Type of error?

   1. Clerical
   2. Principle
   3. Compensating
   4. Omission

   সঠিক উত্তর: Principle

   ব্যাখ্যা: For a dealer, furniture is "Goods" (Purchase), not an asset. Debiting Furniture is a Principle error.

8. Machine installation cost 50,000 TK included in Wages. Type of error?

   1. Writing
   2. Compensating
   3. Clerical
   4. Principle

   সঠিক উত্তর: Principle

   ব্যাখ্যা: Asset cost treated as revenue expense = Principle Error.

9. Ms. Jui buys supplies for 1,000 TK but records 900 in the Supplies Account. Correcting entry?

   1. Supplies Debit 100, Suspense Credit 100
   2. Supplies Debit 100, Cash Credit 100
   3. Supplies Debit 900, Suspense Credit 900
   4. Supplies Debit 1000, Suspense Credit 1000

   সঠিক উত্তর: Supplies Debit 100, Suspense Credit 100

   ব্যাখ্যা: Since only the Supplies Account was short, we use Suspense Account to balance the correction.

10. Asset balance of 2,000 TK was recorded in the correct column but as 200. What is the difference in the Trial Balance?

    1. 1,800 TK
    2. 2,000 TK
    3. 2,200 TK
    4. 4,000 TK

    সঠিক উত্তর: 1,800 TK

    ব্যাখ্যা: Difference = 2,000 TK−200=1,800 TK. Since it stayed in the correct column, we just subtract.