B ইউনিট

1.

রিতুর আয় বকুলের আয় অপেক্ষা ২৫% বেশি। বকুলের আয় রিতুর আয় অপেক্ষা কত % কম?

0.1

0.15

0.2

0.25

0.1

0.15

0.2

0.25

2.

A worker is employed in Factory "M" for monthly TA. 10,000 wages. Regular work schedule for every worker is 250 hours a month, For every additional hour of work beyond 240 hours workers receive 1.5 time wages. If the worker works 270 hours in a month what would be his total earning?

TA.11,200

TA.15,000

TA.16,200

TA.12,400

TA.11,200

TA.15,000

TA.16,200

TA.12,400

3.

Carlos Company had Beginning inventory of TA. 80,000, ending inventory of TA. 110,000 cost of goods sold of TA. 285,000 and sales of TK 475. 000 Carlos's days in inventory is:

73 days

102.5 days

121.7 days

84.5 days

73 days

102.5 days

121.7 days

84.5 days

4.

If Mr. X is an ecporter, which of the following accounts is indispensable for Mr. X?

Current A/C

Saving A/C

Fixed Deposit A/C

Deposit Pension Scheme

Current A/C

Saving A/C

Fixed Deposit A/C

Deposit Pension Scheme

5.

In a perpetual inventory system-

LIFO cost of goods sold will be same as in a periodic inventory system .

A verage cost are based entirely on unit cost averages.

A new average is computed under the average cost method after each sale .

FIFO cost of goods sold will be the same as in a periodic inventory system .

LIFO cost of goods sold will be same as in a periodic inventory system .

A verage cost are based entirely on unit cost averages.

A new average is computed under the average cost method after each sale .

FIFO cost of goods sold will be the same as in a periodic inventory system .

6.

The following data are available for Allen Clapp Corporation. Net income TA 200,000 Depreciation expensive TA. 40,000 Dividend paid TA. 60,000 Gain on sale of land TA. 10,000. Decrease in accounts received A. 20,000, Decrease in accounts payable TA. 30,000. Net cash provided by operating activities is:

TA. 160,000

TA.240,000

TA. 220,000

TA.280,000

TA. 160,000

TA.240,000

TA. 220,000

TA.280,000

7.

when a bank returns a cheque unpaid , it is called

Payment of the cheque

Drawing of the cheque

Cancellation of the cheque

Dishonour of the cheque

Payment of the cheque

Drawing of the cheque

Cancellation of the cheque

Dishonour of the cheque

8.

which of the following is a contingent liability?

Proposed Dividend

calls in Advance

Provision for Bad Debts

Liabilities undr pending Law suit

Proposed Dividend

calls in Advance

Provision for Bad Debts

Liabilities undr pending Law suit

9.

Which of the following is an example of Deferred Revenue . Expenditure?

Depreciation

Prepaid Bills

Amortization

Discount on Debenture

Depreciation

Prepaid Bills

Amortization

Discount on Debenture

10.

which of the following principle states that to complete an important work effectively and efficiently, the organization needs to broken down and divide that work into smaller component parts?

Principle of Unity of Direction

Principle of Division of Labor

Principle of Chain of Command

Principle of Equity

Principle of Unity of Direction

Principle of Division of Labor

Principle of Chain of Command

Principle of Equity

11.

which of the following shareholders are not entitled for giving vote?

common share

Preferred share

Rights share

Ordinary share

common share

Preferred share

Rights share

Ordinary share

12.

Who introduced "Two Factor Theory ' Of motivation?

Maslow

McGragor

Vroom

Herzberg

Maslow

McGragor

Vroom

Herzberg

13.

A private limited company :

Can sell shares to general public for accumulating capital

Can start operation only after getting Certificate of incorporation.

Requires Certificate of Commencement

Reqires 2/3 of its directors to retire from Board of Directors by rotation.

Can sell shares to general public for accumulating capital

Can start operation only after getting Certificate of incorporation.

Requires Certificate of Commencement

Reqires 2/3 of its directors to retire from Board of Directors by rotation.

14.

which of the followings is a statutory corporation?

Pubali Bank Ltd.

Bangladesh Bank

Bangladesh Railway

BRTC

Pubali Bank Ltd.

Bangladesh Bank

Bangladesh Railway

BRTC

15.

what would be the effect of Central Bank's security purchase from open market?

Money supply would decrease

Money supply would increase

Purchasing power of people would decrease

None of these

Money supply would decrease

Money supply would increase

Purchasing power of people would decrease

None of these

16.

who can be a partner of a partnership firm?

Institute of Association

Person of sound mind

Government employee

Both B and C

Institute of Association

Person of sound mind

Government employee

Both B and C

17.

A company wishes to pay out all available profits as dividends net profit is TA. 26,600 . There are 20,000 Preference shares of TA. I each with dividend at a rate of 8% and 50,000 Ordinary shares of TA. I each . Tk.5,000 is to be transferred to General Reserve. What Ordinary dividends are to be paid , in perc

60 percent

40 percent

20 Percent

10 Percent

60 percent

40 percent

20 Percent

10 Percent

18.

The meeting that a company must arrange within 6 months from starting its operation for its shareholders' is called:

Annual General Meeting

Committee Meeting

Statutory Meeting

Board Meeting

Annual General Meeting

Committee Meeting

Statutory Meeting

Board Meeting

19.

A method wherein omitted information is determined in the first place and by using this information net income of loss is ascertained is known as:

Nominal Method

Cash Method

conversion Method

Net Profit Method

Nominal Method

Cash Method

conversion Method

Net Profit Method

20.

which of the followings transaction have NO affect on stockholders equity?

Purchase of land on credit

Dividends to stockholders

Net loss

Investment in cash by stockholders

Purchase of land on credit

Dividends to stockholders

Net loss

Investment in cash by stockholders

21.

The amount or property received by a non-profit organization as stated by the will of a deceased person is commonly referred to as:

Donation

Honorarium

Legacy

Endowment

Donation

Honorarium

Legacy

Endowment

22.

What is used as the constitution of the company ?

prospectus

Memorandum of Association

Articles of Association

Certificate of Incorporation

prospectus

Memorandum of Association

Articles of Association

Certificate of Incorporation

23.

What is called birth certificate of the company?

prospectus

Certificate of commencement

Articles of Association

Certificate of Incorporation

prospectus

Certificate of commencement

Articles of Association

Certificate of Incorporation

24.

which of the following characteristics should exist to recognize a business as a partnership ?

The business needs to be registered with the Registrar of companies

There needs to be co-ownership a business and intention to share profit

The owners should have written an agrecment to conduct business as partners

The business n'eeds to have more than one woner

The business needs to be registered with the Registrar of companies

There needs to be co-ownership a business and intention to share profit

The owners should have written an agrecment to conduct business as partners

The business n'eeds to have more than one woner

25.

Milo has the year- end balances as follows Account receivables TA/ 5000 . Supplies TA. 12,000 Equipment's TA. 18,000 Accounts payable TA. 17,000 and Owner's available at year-end Given the account balances listed. the balance in the cash account should be:

TA.25,000

TA.95,000

TA.43,000

can't be setermined

TA.25,000

TA.95,000

TA.43,000

can't be setermined

26.

Posting the transactions in bookkeeping means:

Making the second entry of a double entry transaction

Entering items in a cash book

Making the first entry of a double entry transaction

Something other than these

Making the second entry of a double entry transaction

Entering items in a cash book

Making the first entry of a double entry transaction

Something other than these

27.

Which of the following statements best describes the purpose of financial accounting in a limited liability company?

Assist in the day -to day management

Ensure that the business pays -correct dividend

Enable business to py correct amount of tax

Help direction discharge their obligations to shareholder.

Assist in the day -to day management

Ensure that the business pays -correct dividend

Enable business to py correct amount of tax

Help direction discharge their obligations to shareholder.

28.

which one is not a reason of exchange rate fluctuation?

Supply of money

Government monetary policy

Export -import

Internal flow of capital

Supply of money

Government monetary policy

Export -import

Internal flow of capital

29.

Items of property, plant and equipment can be recognized as assets when their cost can be measured reliably and it is likely that the future economic benefits associated with the assets:

will increase gradually

Will flow to entity

Will diminish with the passage oftime

Won't be available

will increase gradually

Will flow to entity

Will diminish with the passage oftime

Won't be available

30.

২০১৮-১৯ অর্থ বছরে বাজেটের পরিমাণ কত টাকা?

৩,৬৪,৫৭৩ কোটি

৪,০০,২৬৬ কোটি

৪,৬৪,২৬৬ কোটি

৪,০০,৫৭৩ কোটি

৩,৬৪,৫৭৩ কোটি

৪,০০,২৬৬ কোটি

৪,৬৪,২৬৬ কোটি

৪,০০,৫৭৩ কোটি

31.

সর্বোচ্চ কতজন বালককে ৫৪টি আম ও ১৮টি কলা সমান ভাগ করে দেওয়া যেতে পারে?

54

১৮

3

৯

54

১৮

3

৯

32.

২০ টাকায় ১২টি আম কিনে প্রতিটি ২ টাকা করে বিক্রয় করলে শতকরা কত লাভ হবে?

১ ২ \frac{১}{২} %

১৫

20

১০

১ ২ \frac{১}{২} %

১৫

20

১০

33.

4 মহিলাসহ 10 ব্যক্তির মধ্য থেকে 5 জনের একটি কমিটি গঠন করতে হবে যাতে অন্তত একজন মহিলা অন্তর্ভূক্ত থাকবে । কত প্রকারে এ কমিটি গঠন করা যেতে পারে?

১৪২০

246

১২০

60

১৪২০

246

১২০

60

34.

মালিকে নিসাব কী?

নির্দিষ্ট পরিমান সম্পদ

অল্প সম্পদ

প্রচুর সম্পদ

কোনটি নয়

নির্দিষ্ট পরিমান সম্পদ

অল্প সম্পদ

প্রচুর সম্পদ

কোনটি নয়

35.

A Machine Costs Tk 5,00,00 with expected life of 10 years At 10% Diminishing Balance Method what will be its depreciation value at year three (3)?

TA. 5000

TA. 35,000

TA. 40,500

TA. 50,000

TA. 5000

TA. 35,000

TA. 40,500

TA. 50,000

36.

A company has trade debtors at the year-end amounting to Ta. 2,18,000. One of the debtors, value TA. 8,000 is known to be uncontrollable. The company takes a 5% provision for bad debts each year and last year's provision amounted to TA. 2,000 which of the following figures will appear in the profit and loss account as the total bad debt charge for the year?

TA. 18,900

TA. 18,500

TA.16,300

TA. 10,500

TA. 18,900

TA. 18,500

TA.16,300

TA. 10,500

37.

Which of the following statement is true?

Owners 'liability in sole-Proprietorship business is limited

Partners liability in partnership firm is limited

Limited partners liability in a lirnited partnership -is -limited

None of the above .

Owners 'liability in sole-Proprietorship business is limited

Partners liability in partnership firm is limited

Limited partners liability in a lirnited partnership -is -limited

None of the above .

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