হিসাববিজ্ঞান ১ম পত্র · Chapter 7 : Work Sheet — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 24টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. Trial Balance shows Salary 20,000 TK and Accrued Salary 5,000 TK. How much is shown in the Adjusted Trial Balance column?

   1. 25,000 TK
   2. 20,000 TK
   3. 30,000 TK
   4. 15,000 TK

   সঠিক উত্তর: 25,000 TK

   ব্যাখ্যা: Adjusted amount = Trial Balance (20,000 TK) + Adjustment (5,000 TK) = 25,000 TK.

2. Anna Traders buys a building for 2,05,000 TK, pays 1,000 TK for stamps, and 4,000 TK for other contract costs. Total Capital Expenditure?

   1. 2,10,000 TK
   2. 2,09,000 TK
   3. 2,06,000 TK
   4. 2,05,000 TK

   সঠিক উত্তর: 2,10,000 TK

   ব্যাখ্যা: Capital Expense = Purchase Price (2,05,000 TK) + Stamp (1,000 TK) + Contract costs (4,000 TK) = 2,10,000 TK.

3. Ad expense is 50,000 TK and free goods distributed 10,000 TK. Total to be written off over 5 years. Current year expense?

   1. 60,000 TK
   2. 40,000 TK
   3. 12,000 TK
   4. 10,000 TK

   সঠিক উত্তর: 12,000 TK

   ব্যাখ্যা: Total (50,000 TK + 10,000 TK) / 5 years = 12,000 TK per year.

4. 5,000 TK commission earned but not recorded—which account is debited?

   1. Receivable Commission
   2. Commission Account
   3. Accrued Commission
   4. Unearned Commission

   সঠিক উত্তর: Receivable Commission

   ব্যাখ্যা: Earned but unpaid income is an asset. Accrued or Receivable Commission is debited.

5. If unpaid salary (10,000 TK) and unused supplies (1,400 TK) are NOT adjusted, how will profit change?

   1. 1,400 TK Overstated
   2. 8,600 TK Overstated
   3. 10,000 TK Understated
   4. 11,400 TK Understated

   সঠিক উত্তর: 8,600 TK Overstated

   ব্যাখ্যা: Profit = (Unrecorded Expense 10,000 TK - Unrecorded Asset/Supplies 1,400 TK) = 8,600 TK Overstated.

6. "10,000 TK profit does not mean 10,000 TK cash"—which logic is most related to this statement?

   1. Full Disclosure
   2. Sales in cash increase profit
   3. Cash and Profit are different
   4. Cash transactions increase profit

   সঠিক উত্তর: Cash and Profit are different

   ব্যাখ্যা: Under accrual accounting, profit is based on earning/incurring, not just cash movement.

7. Salary 25,000 TK, Accrued 5,000 TK. How much is shown in the Adjusted Trial Balance of a 10-column worksheet?

   1. 5,000 TK
   2. 20,000 TK
   3. 25,000 TK
   4. 30,000 TK

   সঠিক উত্তর: 30,000 TK

   ব্যাখ্যা: Adjusted Balance = Paid (25,000 TK) + Accrued (5,000 TK) = 30,000 TK.

8. Rent 22,000 TK paid for 11 TK months. What is the correct adjusting entry at year-end?

   1. Expense Debit 11 TKkTK, Adv Credit 11 TKkTK
   2. Adv Debit 2 TKkTK, Expense Credit 2 TKkTK
   3. Expense Debit 2 TKkTK, Payable Credit 2 TKkTK
   4. Payable Debit 2 TKkTK, Expense Credit 2 TKkTK

   সঠিক উত্তর: Expense Debit 2 TKkTK, Payable Credit 2 TKkTK

   ব্যাখ্যা: 22,000 TK / 11 = 2,000 TK per month. One month is unpaid (2,000 TK). Journal: Rent Expense Debit, Rent Payable Credit.

9. Ad is 12,000 TK for 4 TK years. What happens if this is NOT adjusted at year-end?

   1. Net profit ↑ 3 TKkTK
   2. Net profit ↓ 9 TKkTK
   3. Current assets ↑ 3 TKkTK
   4. Net profit ↑ 9 TKkTK

   সঠিক উত্তর: Net profit ↑ 9 TKkTK

   ব্যাখ্যা: Only 3 TKkTK is expense; 9 TKkTK is an asset. Omitting the adjustment keeps 9 TKkTK as an expense, lowering profit. (Note: Question likely implies profit is understated if 12 TKkTK is kept as expense). Correct logic: Profit ↓ 9 TKkTK.

10. Rent 9,000 TK paid for 6 TK months on Nov 1. What is the adjusting entry on Dec 31?

    1. Adv Debit 3 TKkTK; Expense Credit 3 TKkTK
    2. Expense Debit 3 TKkTK; Adv Credit 3 TKkTK
    3. Adv Debit 6 TKkTK; Expense Credit 6 TKkTK
    4. Expense Debit 6 TKkTK; Adv Credit 6 TKkTK

    সঠিক উত্তর: Expense Debit 3 TKkTK; Adv Credit 3 TKkTK

    ব্যাখ্যা: Nov-Dec (2 TK months) used. Monthly = 1,500 TK. Total Expense = 3,000 TK. Journal: Rent Expense Debit, Prepaid Rent Credit.