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হিসাববিজ্ঞান ১ম পত্র · Chapter 6 : Accounting for Receivables (Out of Short Syllabus) — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 12টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

  1. Accounts Receivable 1,50,000 TK; New BD 5,000 TK. New Provision @ 10%?

    1. 15,000 TK
    2. 14,500 TK
    3. 14,000 TK
    4. 10,000 TK

    সঠিক উত্তর: 14,500 TK

    ব্যাখ্যা: Net Accounts Receivable: (1,50,000 TK−5,000 TK)=1,45,000 TK. Provision: 1,45,000 TK×10%=14,500 TK.

  2. Accounts Receivable 80,000 TK; New Prov 4,000 TK. Net Realizable Value?

    1. 84,000 TK
    2. 80,000 TK
    3. 76,000 TK
    4. 74,000 TK

    সঠিক উত্তর: 76,000 TK

    ব্যাখ্যা: 80,000 TK−4,000 TK=76,000 TK.

  3. Accounts Receivable 2,00,000 TK. New Prov @ 5%. Bad Debt Expense in IS if Old Prov was 4,000 TK?

    1. 6,000 TK
    2. 10,000 TK
    3. 14,000 TK
    4. 4,000 TK

    সঠিক উত্তর: 6,000 TK

    ব্যাখ্যা: New (10,000 TK) - Old (4,000 TK) = 6,000 TK.

  4. Read the stimulus and answer the question: Kader Traders' Sales Journal for the month of June 2014 is as follows: Date | Particulars | Invoice | Terms | Ledger Folio | Amount (TK) June 05 | Mitali Store | 105 | 2/10, n/30 | | 15,000 TK June 20 | Bony Traders | 110 | 3/15, n/60 | | 20,000 TK Total | | | | | 35,000 TK Trade Discount 5% on both. Q. What is the total amount of Trade Discount for Kader Traders?

    1. 16,800 TK
    2. 18,000 TK
    3. 18,300 TK
    4. 19,800 TK

    সঠিক উত্তর: 19,800 TK

    ব্যাখ্যা: Adjusted Debtors = (1,20,000 TK + 80,000 TK - 2,000 TK) = 1,98,000 TK New Provision = 1,98,000 TK × 10% = 19,800 TK

  5. Read the stimulus and answer the question: Kader Traders' Sales Journal for the month of June 2014 is as follows: Date | Particulars | Invoice | Terms | Ledger Folio | Amount (TK) June 05 | Mitali Store | 105 | 2/10, n/30 | | 15,000 TK June 20 | Bony Traders | 110 | 3/15, n/60 | | 20,000 TK Total | | | | | 35,000 TK Trade Discount 5% on both. Q. If Bony Traders pays the full amount on June 28, how much Cash Discount will they receive?

    1. 8,910 TK
    2. 8,325 TK
    3. 8,235 TK
    4. 5,310 TK

    সঠিক উত্তর: 8,910 TK

    ব্যাখ্যা: First, we find the balance of "Good Debtors" after adjusting for unrecorded sales and bad debt.Opening Accounts Receivable: 1,20,000 TK(+) Unrecorded Sales: 80,000 TK(-) New Bad Debt: 2,000 TK (17,000 TK - 15,000 TK)Balance: 1,98,000 TK2. Subtract New Bad Debt ProvisionBefore calculating a discount, you must subtract the bad debt provision (10%).Balance: 1,98,000 TK(-) New Provision (10%): 19,800 TKNet "Good" Debtors: 1,78,200 TK3. Calculate 5% DiscountApply the 5% rate to the remaining 1,78,200.1 TK,78,200 TK \times 5\% = \mathbf{8,910 TK}TK

  6. Read the stimulus and answer the question: Kader Traders' Sales Journal for the month of June 2014 is as follows: Date | Particulars | Invoice | Terms | Ledger Folio | Amount (TK) June 05 | Mitali Store | 105 | 2/10, n/30 | | 15,000 TK June 20 | Bony Traders | 110 | 3/15, n/60 | | 20,000 TK Total | | | | | 35,000 TK Trade Discount 5% on both. Q. What will be the final balance of the Sales Account at the end of the month?

    1. 39,000 TK
    2. 36,800 TK
    3. 32,000 TK
    4. 24,800 TK

    সঠিক উত্তর: 24,800 TK

    ব্যাখ্যা: Total Bad Debt Expense = (Total Bad Debt + New Provision) - Old ProvisionTotal Bad Debt: 17,000 TK (from the adjustment).New Provision: 19,800 TK (calculated as 10% of the adjusted Accounts Receivable: 1,20,000 TK + 80,000 TK - 2,000 TK).Old Provision: 12,000 TK (from the Trial Balance credit side).Calculation:TK(17,000 TK + 19,800 TK) - 12,000 TK = \mathbf{24,800 TK}TK

  7. (Ref #119) New Provision @ 5% if New BD is 1,800 TK?

    1. 2,500 TK
    2. 4,410 TK
    3. 4,500 TK
    4. 6,210 TK

    সঠিক উত্তর: 4,410 TK

    ব্যাখ্যা: Calculation: (90,000 TK−1,800 TK)×5%=4,410 TK.

  8. Accounts Receivable 1,00,000 TK, Provision (Old) 5,000 TK. New Provision needed 7,000 TK. Amount in IS?

    1. 2,000 TK
    2. 5,000 TK
    3. 7,000 TK
    4. 12,000 TK

    সঠিক উত্তর: 2,000 TK

    ব্যাখ্যা: New Provision (7,000 TK) - Old Provision (5,000 TK) = 2,000 TK additional expense.

  9. If Accounts Receivable is 50,000 TK and 2,000 TK is uncollectible, journal entry?

    1. Debit BD / Credit AR
    2. Debit Accounts Receivable / Credit BD
    3. Debit Cash / Credit AR
    4. Debit Prov / Credit BD

    সঠিক উত্তর: Debit BD / Credit AR

    ব্যাখ্যা: Debit: Bad Debt (অনাদায়ী পাওনা) / Credit: Accounts Receivable.

  10. Accounts Receivable 60,000 TK; New BD 2,000 TK; Old Prov 1,500 TK. New Prov @ 5%?

    1. 3,000 TK
    2. 2,900 TK
    3. 1,500 TK
    4. 1,400 TK

    সঠিক উত্তর: 2,900 TK

    ব্যাখ্যা: (60,000 TK−2,000 TK)×5%=2,900 TK.

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