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শুক্রবার, ৭ এপ্রিল, ২০১৭

Accounting BBS 2nd Year Questions

Intermedieate accounting

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Part-A

Answer brief ten questions:- Marks- 1Í10=10

1| ¯^í‡gqv`x wewb‡qvM Kv‡K e‡j?

2| µgve‡jvcb wK?

3| fwelr e¨e¯’v wK?

4| FASB- Gi c~Y©iæc wK?

5| SEC- Gi c~Y©iæc wK?

6| IFRS- Gi c~Y©iæc wK?

7| Av`vqKiY wK?

8| cøv›U m¤úwË Kv‡K e‡j?

9| GAAP- Gi c~Y©iæc wK?

10| wewb‡qv‡Mi `ywU D‡Ï‡k¨ wjL|

Part- C

Answer three questions Marks- 3Í10=30

1. Rubel & Hasan are partners in a firm sharing profit and losses in the ratio 2:1. The balance sheet of the firm as on Dec.31, 2016 in as follows:

Assetes	Tk.	Liability	Tk.
Cash Account Receivable Stock Motor van Machinery Building	4,000 12,000 20,000 17,000 30,000 21,000 104,000	Account payable Note payable Reserve fund Capital Account:- Rubel- 40,000 Hasan- 30,000	15,000 10,000 9,000 70,000 104,000

They admit Sabbir as a partner from Jan.1, 2017 for ¼ share no the following terms.

I. That he should bring in Tk. 6,000 as goodwill and Tk. 20,000 as his capital.

II. That machinery and motor van be depreciated by 10%.

III. That the value of stock reduce to Tk. 15,000.

IV. That a reserve for 5% be created for Doubtful Debts.

V. That the value of land having appreciated be brought upto Tk. 31,000

Required:-

a) Journal entry.

b) Partners Capital.

c) Balance sheet after admission.

2. (Treatment of goodwill, Revaluation of assets; payment of outgoing partners capital balance.)

A, B & C were in partnership sharing profits and losses equally. On 1^st , January 2016, C retired when the firms balance sheet was as under:

Assets are revalued as under on the date of retirement; Building Tk.7,000; Plant and machinery Tk. 8,000; Investment Tk. 4,000; Besides goodwill was then valued at Tk. 6000. C accepted the investment at revalued figure of Tk. 4000 and B paid Tk. 6000 as further capital and C was paid off the balance sheet of his account.

Pass journal entries and prepare revaluation account, partners capital accounts and opening balance sheet of A and B.

3. Eastern construction Co. purchase a Mixture machine on January 1, 2008 for Tk. 290,000. The machine is expected to have useful life of 5 Years and a residual value of Tk. 20,000. The company engineers estimated that the mixture machine will have useful life of 7500 hours. It was used 1500 hour in 2008, 2625 hour in 2009, 2250 hour in 2010, 750 hours in 2011 and 375 hours in 2012.

Required:-

a) Production method.

b) Double decline balance method.

Editor by : Abdullah Al Numan

Sabbir

Tilakpur, Akkelpur, Joypurhat.

HSC Accounting 1st part MCQ Questions 2017

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(K- wefvM) enywbe©vPwb cÖkœ

me¸‡jv cÖ‡kœi DËi w`‡e n‡e| cÖwZwU cÖ‡kœi gvb-1

1| Rv‡e`v ej‡Z Zywg wK ‡evS? 1Í30=30

K. †jb‡`‡bi †WweU †µwWU we‡kølY L. bM` cÖ`vb wnmve

M. †jb‡`‡bi myk„•Lj N. bM` cÖvwß cÖ`vb

2| evwl©K 10% nv‡i 120,000 UvKvi GKwU †gwk‡bi GK gv‡mi AePq KZ?

K. 1,200 $ L. 800 $

M. 120 $ N. 1,000 $

3| ‡Kvb fzj †iIqvwg‡j aiv c‡o?

K. ev` cov fzj L. LwZqvb DØ„„Ë †iIqvwg‡j ¯’vbvšÍ‡i fzj

M. B”QvK„Z fyj N. Kviev‡ii †e`vwLjvi fzj

4| 10% Kvievix evUªv †Kvb †kªYxi †jb‡`b?

K. euvwK †jb‡`b L. AvšÍt‡jb‡`b

M. bM` †jb‡`b N. AbM` †jb‡`b

5| AePq, Aenv‡i †kqvi Bmy¨, KzFY BZ¨vw` †Kvb †kÖYxi †jb‡`b?

K. `„k¨gvb I Kvievix L. A`„k¨gvb I av‡i

M. KviKvix I A`„k¨gvb N. Kvievix I av‡i

6| ÔRxeb exgv wcÖwgqvg cÖ`vbÕ wnmve mgxKi‡Y †Kvb †Kvb Dcv`v‡bi cÖfve c‡o?

K. A, L L. A, L, OE

M. A, OE N. L, OE

7| e¨emv‡q †gvU m¤úwËi Dci Z„Zxq c‡ÿi `vwe‡K wK e‡j?

K. Avq L. Avw_©K †jb‡`b

M. `vq N. gybvdv

8| †µwWU †bvU †K ˆZix K‡i _v‡K?

K. ‡µZv L. g¨v‡bRvi

M. we‡µZv N. wnmve iÿK

9| Rv‡e`v Q‡K †gvU N‡ii msL¨v KZwU?

K. 4 wU L. 5 wU

M. 6 wU N. 7 wU

10| Rv‡e`vfzw³ Kivi ci †jb‡`b‡K †Kv_vq ¯’vbvšÍi Kiv nq?

K. ‡iIqvwg‡j L. LwZqv‡b

M. jvf †jvKmvb wnmv‡e N. mgš^‡q

11| Awd‡mi Kg©Pvix‡`i †eZb gvwjK e¨w³MZfv‡e cwi‡kva Kij Zvn‡j Rv‡e`v n‡e-

K. ‡eZb LiP †W.-g~jab wn: †µ. L. D‡Ëvjb wn: †W.-bM`vb wn: ‡µ.

M. ‡eZb wn: †W.-bM`vb wn: †µ. N. ‡eZb wn: †W.-D‡Ëvjb wn: †µ.

12| AePq wnmve msiÿ‡bi D‡Ï‡k¨ wK?

K. g~jab msiÿb L. mwVK Drcv`b e¨q wbb©q

M. L Ges N N. wnmve bxwZ Abymib

13| Kv‡Ri GKK c×wZ‡Z AePq wbY©q Kivi mgq we‡ewPZ nq-

K. µqg~j¨ L. fMœve‡kl g~j¨

M. Kv‡Ri GKK N. AeP‡qi nvi

14| m¤úwËi †Kvb cÖKvi g~j¨‡K AePq e‡j?

K. e¨en¨vi †hvM¨ g~j¨ L. weµq g~j¨

M. fMœve‡kl g~j¨ N. µq g~j¨

15| AePq Kviev‡ii Rb¨ wK?

K. Avq L. e¨q

M. m¤ú` N. `vq

16| GKZidv `vwLjv c×wZ‡Z wbU jvf Rvbvi Rb¨ Kx cÖ¯‘yZ Ki‡Z nq?

K. Avq-e¨q weeibx L. jvf-‡jvKmvb weeibx

M. welq weeibx N. Avq weeibx

17| GKZidv `vwLjv c×wZ †Kvb ai‡bi wnmve c×wZ?

K. c~Y©½ wnmve L. AvaywbK wnmve

M. ‰eÁvwbK c×wZ N. A‰eÁvwbK c×wZ

18| gvwjK cÖZ¨K gv‡mi †k‡l 5% nvi my‡` 750 UvKv D‡Ëvjb Ki‡j evwl©K D‡Ëvj‡bi my` n‡e-

K. 243.75 UvKv L. 206.20 UvKv

M. 450 UvKv N. 206.25 UvKv

19| †Kvb m¤úwË eQ‡ii ïiæ‡Z _vK‡j eQi †k‡l I †`Lv‡Z nq-

K. PjwZ m¤ú` L. Zij m¤ú`

M. cÖviw¤¢K gRy` N. ¯’vqx m¤ú`

20| F‡Yi my‡`i nvi D‡jøL bv _vK‡j my` avh© Ki‡Z n‡e-

K. 5% L. 5.5%

M. 7% N. 6%

21| cÖviw¤¢K gRy‡`i Rb¨ †Kvb Rv‡e`v `vwLjv †`Iqv nq?

K. cÖviw¤¢K Rv‡e`v L. mgš^q Rv‡e`v

M. wecixZ `vwLjv N. ‡KvbwUB bq

22| e¨env‡ii D‡Ï‡k¨ µxZ m¤úwË weµq Kiv n‡jv| Gi Rb¨ †µwWU n‡e-

K. ‡`bv`vi wn: L. m¤úwË wn:

M. weµq wn: N. Avmeve cÎ wn:

23| †PK Øviv †Kvb LiP cÖ`vb Kiv n‡j †µwWU Ki‡Z n‡e-

K. e¨vsK wnmve L. cvIbv`vi wnmve

M. ‡PK wnmve N. bM`vb wnmve

24| cY¨ D‡Ëvjb Kiv n‡jv 1000 UvKv Gi Rb¨ †µwWU n‡e-

K. bM`vb wnmve L. cY¨ wnmve

M. D‡Ëvjb wnmve N. µq wnmve

25| †Kvb fzjwU †iIqvwg‡j aiv co‡e?

K. ‡jLvi fzj L. ‡e`vwLjvi fyj

M. cwic~iK fzj N. ev` covi fzj

26| wb‡Pi †KvbwU KiwYK fyj bq

K. ‡jLvi fzj L. ev` covi fzj

M. cwic~iK fzj N. bxwZMZ fzj

27| †jb‡`‡bi `ywU c‡ÿi g‡a¨ GKwU cÿ wjwce× Kiv n‡j Zv‡K wK e‡j?

K. ‡jLvi fzj L. ev` covi fzj

M. cwic~iK fzj N. bxwZMZ fzj

28| Ôhš¿cvwZ µqÕ hw` µq wnmv‡e †jLv nq Zvn‡j GwU †Kvb RvZxq fzj?

K. ‡jLvi fzj L. ev` covi fzj

M. cwic~iK fzj N. bxwZMZ fzj

28| ‡Kvb wnmv‡ei UvKvi A¼ 1,050 UvKvi ¯’‡j 1,500 †jLv nq Zvn‡j †Kvb RvZxq fzj?

K. ‡jLvi fzj L. ev` covi fzj

M. cwic~iK fzj N. bxwZMZ fzj

30| †jb‡`b wjwce×Kv‡j msNwUZ fzj †Kv_vq me‡P‡q †ewk cÖfve †d‡j?

K. ‡iIqvwg‡j L. P~ovšÍ wnmv‡e

M. LwZqv‡b N. DØ„Ë c‡Î

Accounting Questions 2017

welqt wnmve weÁvb 1g cÎ

mgqt- 1N›Uv 30 wgwbU

4wU cÖ‡kœi DËi w`‡Z n‡e (cÖwZwU cÖ‡kœi gvb 10) c~Y©gvbt- 40

1| iæ‡ej, nvmvb I mvweŸi GKwU Askx`vix e¨emv‡qi wZb Rb Askx`vi| 2013 mv‡ji 1 Rvbyqvix ZvwiL Zv‡`i g~jab wQj h_vµ‡g 160,000; 140,000; 100,000 UvKv| Zviv 2:2:1 Abycv‡Z jvf ÿwZ e›Ub K‡i †bq| Pzw³ Abyhvqx Askx`viMb g~jab I D‡Ëv‡ji Dci 5% nv‡i my` cv‡e| mve©ÿwbK `vwqZ¡ cvj‡bi Rb¨ nvmvb cÖwZgv‡m 4,500 UvKv †eZb cv‡e, hv bM‡` MÖnb K‡i‡Q| 2013 mv‡ji 1RyjvB mvweŸi 50,000 UvKv FY mieivn K‡i|m¤¢ve¨ gybvdvi Avkvq D³ eQ‡i iæ‡ej 13,000 UvKv nvmvb 10,000 UvKv Ges mvweŸi 8000 UvKv D‡Ëvjb K‡i| nvmv‡bi †eZb †WweU Kivi ci wKš‘ Ab¨vb¨ mgš^q¸‡jv mvab Kivi c~‡e© 2013 mv‡ji 31 wW‡m¤^I e¨emv‡qi gybvdv Øvovq 1,73,400 UvKv|

KiYxq:-

K. mvweŸ‡ii F‡Yi my` wbY©q Ki|

L. jvf †jvKmvb Ave›Ub wnmve ˆZix Ki|

M. Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|

2| b`x wj. Gi PjwZ m¤úwË I `v‡qi cwigvY wb‡¤œ cÖ`Ë nj:

gRy` cY¨ 400,000

wewea †`bv`vi 160,000

bM` Znwej 40,000

wewea cvIbv`vi 160,000

e¨vsK RgvwZwi³ 40,000

eQ‡i weµ‡qi cwigvY wQj 20,00,000 UvKv|

KiYxq:-

K. jv‡fi I PjwZ m¤úwËi cwigvY wbY©q Ki|

L. PjwZ I Z¡wiZ AbycvZ wbY©q Ki|

M. Kvh©Kix g~jab AbycvZ I gRy` AveZ©b AbycvZ wbY©q Ki|

3| jZv I ZvbwRjv GKwU KviLvbvi 2 Rb kªwgK| KviLvbvi g~j gRywi nvi N›Uvq 22 UvKv| AwZwi³ Kv‡Ri Rb¨ N›Uvq g~j gRywii wØ¸b cÖ`vb Kiv nq| GQvov kÖwgKiv g~j gRywii 30% nv‡i gnvN© fvZv, 55% nv‡i evwo fvov fvZv, 15% hvZvqvZ fvZv †c‡q _v‡K| kÖwgK‡`i gRywi n‡Z mßv‡n 60 UvKv cÖwf‡W›U dv‡Ûi Puv`v Ges 2% Kj¨vY Znwe‡j KZ©b Kiv nq|

kÖwg‡Ki bvg	¯^fvweK Kg©N›Uv	Ifvi UvBg Kg©N›Uv
jZv	48	9
ZvbwRjv	48	12

KiYxq:-

K. Ifvi UvBg Lv‡Zi †gvU gRywi wbY©q Ki|

L. kÖwgK‡`i bxU cÖ‡`q gRywi wbY©q Ki|s

M. gRyix msµvšÍ Rv‡e`v `vwLjv `vI|

4| wbnvixKv †Kv: Gi Drcv`b wefvM †_‡K KvPvgvj msµvšÍ wb¤œ wjwLZ Z_¨ cvIqv hvq:

2014

Rvby-1 cÖviw¤¢K DØ„Ë 50 †KwR, cÖwZ †KwR 10 UvKv `‡i|

Rvby-8 KvPuvgvj µq 100 †KwR, cÖwZ †KwR 12 UvKv `‡i|

Rvby-14 gvj Bm¨y 60 †KwR|

Rvby-20 KvPvugvj µq 80 †KwR `i 13 UvKv|

Rvby-25 gvj Bmy¨ 120 †KwR|

KiYxq:-

K. Rvbyqvix gv‡m KZ UvKvi gvj µq Kiv nq?

L. FIFO c×wZ‡Z gvj LwZqvb wnmve ˆZix Ki|

Accounting 1st part Questions

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me¸‡jv cÖ‡kœi DËi w`‡e n‡e| cÖwZwU cÖ‡kœi gvb-1

1| Drc`vb e¨‡qi cÖavb DcKiY †KvbwU ?

K. KvPuvgvj LiP L. KviLvbv LiP

M. Awdm LiP N. weµq LiP

2| ‡eZb I gRyix †iwRóv‡i KqwU Ask _v‡K?

K. 3 wU L. 2 wU

M. 4 wU N. 5 wU

4| wb‡Pi †KvbwU †eZ‡bi cwic~iK myweav?

K. Aemi fvZv L. Ifvi UvBg

K. AwMÖg gRywi L. AwZwi³ gRyix

M. ‡evbvm N. Aemi fvZv

6| jvf †jvKmvb wnmv‡e mgš^q Kiv nq

K. mgwš^Z ÿwZ L. D‡Ëvjb

M. g~jab N. gybvdvi Ask

7| Askx`vix e¨emv cwiPvjbv K‡ib †K?

K. Askx`viMb L. cwiPvjK gÛjx

M. gvwjK N. miKvi

8| Askx`vix Kvievi GK cªKvi-

K. ‡hŠ_ e¨emv L. mgevq mwgwZ

M. ‡Kv¤úvbx e¨emv N. Ae¨emvqx e¨emv

9| F‡Yi UvKvi Rb¨ †µwWU Kiv nq-

K. D‡Ëvjb wnmve L. FY wnmve

M. g~jab wnmve N. ms¯’vi wnmve

10| 1932 mv‡ji AvBb Abymv‡i F‡Yi Dci my` cÖ`vb

K. eva¨Zvg~jK L. w`‡Z nq bv

M. B”Qv N. bv w`‡jI nq

K. Awd‡m L. ¸`vg msiÿ‡Ki Kv‡Q

M. e¨e¯’vc‡Ki wbKU N. ¸`v‡g gvj ivLvi ¯’v‡b

12| ‡Kvb ai‡bi gRy‡` gRyix LiP AšÍfz³ e‡j g‡b Kiv nq?

K. cÖwµqvRvZ cY¨ L. AvswkK cÖwµqvRvZ gRy‡`

M. cÖwµqvRvZ gRy` cY¨ N. KvPvgvj gRy‡`

K. gRy` gv‡ji cwigvY L. gRy` gv‡ji g~j¨

M. ZvwiLmn gvj cÖvwß N. gRy` gv‡ji cwigvY

K. nvwZqvi L. mgvavb

M. ‡KŠkj N. K+M

15| wb‡Pi †KvbwU Avq weeibx welqK AbycvZ?

M. gvwjKvbv AbycvZ N. ‡gvU jvf AbycvZ

16| D‡Ïk¨i wfwË‡Z AbycvZ‡K Kqfv‡M fvM Kiv hvq ?

K. 2 L. 3

M. 5 N. 4

17| wb‡Pi †KvbwU Z¡wiZ I PjwZ m¤ú‡`i D`vniY ?

K. cÖ‡`q L. AMªxg LiP

M. mgvcbx gRy` N. cÖvc¨

18| e‡Kq LiP †Kvb `v‡qi D`vniY?

K. ¯’vqx m¤ú` L. ¯’vqx `vq

M. PjwZ m¤ú` N. PjwZ `vq

19| PjwZ Abycv‡Zi gva¨‡g wK Rvbv hvq-

K. PjwZ m¤ú` L. Zij m¤ú`

M. cÖviw¤¢K gRy` N. PjwZ `vq cwi‡kva ÿgZv

K. 1:1 L. 3:3

M. 3:1 N. 1:

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