হিসাববিজ্ঞান ১ম পত্র · Chapter 10 : Single Entry System (Out of Short Syllabus) — MCQ ও উত্তর

এইচএসসি প্রস্তুতি · হিসাববিজ্ঞান ১ম পত্র। এই অধ্যায়ে মোট 42টি প্রশ্ন আছে। নিচে প্রথম 10টি প্রশ্ন ও সঠিক উত্তর দেওয়া হলো।

এই অধ্যায়ে সব প্রশ্নে অনুশীলন করুন

1. Sony Traders had opening plant/machinery of 70,000 TK. Another 25,000 TK worth of machinery was bought mid-year. What is the amount of machinery for calculating Closing Capital?

   1. 95,000 TK
   2. 70,000 TK
   3. 45,000 TK
   4. 25,000 TK

   সঠিক উত্তর: 95,000 TK

   ব্যাখ্যা: Closing balance includes the opening amount plus any additions during the year (70,000 TK + 25,000 TK = 95,000 TK).

2. Opening Capital 60,000 TK. Additional Capital 25,000 TK. Drawings (son's tuition) 2,000 TK/month at month-end. Net Profit 30,000 TK. What is the Closing Capital?

   1. 79,000 TK
   2. 89,000 TK
   3. 91,000 TK
   4. 1,39,000 TK

   সঠিক উত্তর: 91,000 TK

   ব্যাখ্যা: Closing Capital = 60,000 TK (Opening) + 25,000 TK (Add) + 30,000 TK (Profit) - 24,000 TK (Drawings) = 91,000 TK.

3. (Ref to stem above) If interest on drawings is 10%, what is the amount of interest? (Drawings: 2,000 TK at each month-end)

   1. 1,100 TK
   2. 1,300 TK
   3. 1,200 TK
   4. 2,400 TK

   সঠিক উত্তর: 1,100 TK

   ব্যাখ্যা: For end-of-month drawings: TKInterest = (2,000 TK \times 10\% \times 5.5) = 1,100 TK.

4. If 1,000 TK is withdrawn at the start of every month, what is the annual interest at 5%?

   1. 275
   2. 300
   3. 325
   4. 600

   সঠিক উত্তর: 325

   ব্যাখ্যা: For start-of-month drawings: TKInterest = (1,000 TK \times 5\% \times 6.5) = 325 TK.

5. Mr. Shipon's Closing Capital is 30,000 TK, which is 20% less than Opening Capital. What is the Interest on Capital at 5%?

   1. 1,200 TK
   2. 1,800 TK
   3. 1,500 TK
   4. 1,875 TK

   সঠিক উত্তর: 1,875 TK

   ব্যাখ্যা: Opening Capital = 30,000 TK / 0.80 = 37,500 TK. Interest = 37,500 TK \times 5\% = 1,875 TK.

6. If TK 1,000 TK is withdrawn at the start of every month, what is the annual interest at 5%?

   1. 275
   2. 300
   3. 325
   4. 600

   সঠিক উত্তর: 325

   ব্যাখ্যা: Interest = (Monthly Drawing × Rate) × 6.5 = (1,000 TK × 5%) × 6.5 = 325.

7. If TK 1,000 TK is withdrawn monthly at the start of the month, what is the interest at 10%?

   1. 550
   2. 600
   3. 650
   4. 660

   সঠিক উত্তর: 650

   ব্যাখ্যা: Interest = (1,000 TK × 10%) × 6.5 = 650.

8. Owner withdraws 1,000 TK cash monthly and 1,000 TK total goods annually. What is the interest on drawings at 10%?

   1. 550
   2. 600
   3. 650
   4. 1,200 TK

   সঠিক উত্তর: 600

   ব্যাখ্যা: Interest = TK(1,000 TK \times 12) \times 10\% \times 6/12 = 600 TK. (Note: Interest is usually not charged on goods drawings).

9. Read the stimulus and answer the question: The opening and closing assets and liabilities of a business entity are as follows- Particulars | Assets (TK) | Liabilities (TK) Opening | 85,000 TK | 26,000 TK Closing | 95,000 TK | 16,000 TK Assume that the owner has not invested any new capital during the current year. Q. Which of the following components has no effect on Capital?

   1. Net Loss
   2. Creditors
   3. Drawings
   4. Interest on Capital/Drawings

   সঠিক উত্তর: Creditors

   ব্যাখ্যা: Creditors are a liability; they affect the balance sheet but do not directly change the owner's capital account.

10. Read the stimulus and answer the question: The opening and closing assets and liabilities of a business entity are as follows- Particulars | Assets (TK) | Liabilities (TK) Opening | 85,000 TK | 26,000 TK Closing | 95,000 TK | 16,000 TK Assume that the owner has not invested any new capital during the current year. Q. What is the Net Profit or Net Loss of the business?

    1. 20,000 TK
    2. 59,000 TK
    3. 79,000 TK
    4. 1,38,000 TK

    সঠিক উত্তর: 20,000 TK

    ব্যাখ্যা: Opening Capital = 85 TKk - 26k = 59kTK. Closing Capital = 95 TKk - 16k = 79kTK. Profit = 79 TKk - 59k = 20kTK.