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হিসাববিজ্ঞান ১ম পত্র · Chapter 9 : Financial Statements — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 117টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

  1. Closing stock cost 40,000 TK, market value 30,000 TK. Includes 5,000 TK fire-damaged goods. Final Closing Stock value?

    1. 40,000 TK
    2. 35,000 TK
    3. 30,000 TK
    4. 25,000 TK

    সঠিক উত্তর: 25,000 TK

    ব্যাখ্যা: Follow "Lower of Cost or Market": 30,000 TK is base. Subtract damaged goods: 30,000 TK - 5,000 TK = 25,000 TK

  2. Based on the stem above (Q8), what is the amount of Current Assets? (Insurance covers 40 TK\%TK of 5,000 TK loss)

    1. 40,000 TK
    2. 30,000 TK
    3. 27,000 TK
    4. 25,000 TK

    সঠিক উত্তর: 27,000 TK

    ব্যাখ্যা: Current Assets = Closing Stock (25,000 TK) + Insurance Claim Receivable (5,000 TK \times 40\% = 2,000 TK) = 27,000 TK

  3. Trial Balance: 15 TK\%TK Investment (31 TK-03 TK-2024 TK) 50,000 TK. Interest received 1,500 TK. Total interest for the year?

    1. 1,500 TK
    2. 4,125 TK
    3. 5,625 TK
    4. 7,125 TK

    সঠিক উত্তর: 5,625 TK

    ব্যাখ্যা: Interest for 9 TK months: (50,000 TK \times 15\% \times 9/12 TK) = 5,625 TK

  4. Cost of Goods Sold is 5,00,000 TK. Profit is 20 TK\%TK on Sales. What is the total Sales amount?

    1. 6,25,000 TK
    2. 6,00,000 TK
    3. 5,17,500 TK
    4. 5,00,000 TK

    সঠিক উত্তর: 6,25,000 TK

    ব্যাখ্যা: If Sales is 100 TK\%TK and Profit 20 TK\%TK, Cost of Goods Sold is 80 TK\%TK. Sales = (5,00,000 TK / 80) \times 100 = 6,25,000 TK

  5. Cost of Goods Sold 2,00,000 TK; Gross Profit 1,00,000 TK. What is the amount of Sales?

    1. 2,00,000 TK
    2. 2,50,000 TK
    3. 3,00,000 TK
    4. 3,30,000 TK

    সঠিক উত্তর: 3,00,000 TK

    ব্যাখ্যা: Sales = Cost of Goods Sold + Gross Profit = 2,00,000 TK + 1,00,000 TK = 3,00,000 TK

  6. Gross Profit 1,50,000 TK; Operating Expense 1,00,000 TK; Interest on Loan 20,000 TK; Discount Receivable. 30,000 TK. Net Profit?

    1. 80,000 TK
    2. 60,000 TK
    3. 50,000 TK
    4. 30,000 TK

    সঠিক উত্তর: 60,000 TK

    ব্যাখ্যা: Net Profit = (Gross Profit 1,50,000 TK - Opening Expense 1,00,000 TK) + Non-Opening Income 30,000 TK - Non-Opening Expense 20,000 TK = 60,000 TK

  7. Accounts Payable Opening 5,000 TK; Closing 8,000 TK; Purchase Return 2,000 TK; Paid to Creditors 20,000 TK. Credit Purchase?

    1. 18,000 TK
    2. 19,000 TK
    3. 25,000 TK
    4. 21,000 TK

    সঠিক উত্তর: 25,000 TK

    ব্যাখ্যা: Credit Purchase = (Closing 8k + Paid 20k + Return 2k) - Opening 5k = 25,000 TK

  8. Stock Cost 1,00,000 TK; Market 8,000 TK less than cost. Includes Unused Stationery 2,000 TK. Final Stock Value?

    1. 90,000 TK
    2. 92,000 TK
    3. 94,000 TK
    4. 98,000 TK

    সঠিক উত্তর: 90,000 TK

    ব্যাখ্যা: Lower of Cost/Market = 92,000 TK. Subtract non-stock items: 92,000 TK - 2,000 TK = 90,000 TK

  9. If Market Value is 5,000 TK HIGHER than cost, in the Balance Sheet— i. Assets ↑ ii. Net Profit ↑ iii. Equity ↑

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

    সঠিক উত্তর: i, ii & iii

    ব্যাখ্যা: Following the prudence concept, we usually use cost if it's lower. However, if market value is correctly used/rises, it inflates assets and profits.

  10. Net Sales 3,90,000 TK; Gross Profit rate 40%; Net Profit is 30% of Gross Profit. Indirect Expenses?

    1. 1,09,200 TK
    2. 1,12,000 TK
    3. 2,34,000 TK
    4. 2,73,000 TK

    সঠিক উত্তর: 1,09,200 TK

    ব্যাখ্যা: Gross Profit = 3,90k * 40% = 1,56,000 TK. NP = 1,56k * 30% = 46,800 TK. Indirect Expense = 1,56,000 TK - 46,800 TK = 1,09,200 TK

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