Time
২১ মিনিট ২৬ সেকেন্ড
Total Questions
65
Total Mark
65 X 1 = 65
Positive Mark
1
Negative Mark
0.25
#1
Overall Rank
Name : Yasin Ali Junayed
ID : 25080521
Full Mark
65
Your Mark
56.75 (87.31) / পাস
Attempt
63 (97%)
Avoid
2 (3%)
Correct
58 (89%)
Wrong
5 (8%)
Submitted
03 Jan 2026, 08:01 PM
Duration
২১ মিনিট ২৬ সেকেন্ড
Information
এই পরীক্ষায় আপনি মোট ১ বার অংশগ্রহণ করেছেন এবং এটি আপনার ১ তম চেষ্টা। ১ তম চেষ্টায় মোট ১১৩ জন পরীক্ষার্থী অংশগ্রহণ করেছেন। আপনি এই ১ তম চেষ্টায় ১ তম স্থানে রয়েছেন। আপনি ৬৫টি প্রশ্নের মধ্যে ৫৮টি সঠিক ও ৫টি ভুল উত্তর দিয়েছেন। আপনি ২টি প্রশ্ন এড়িয়ে গেছেন। আপনার উত্তরদানের হার ৯৭% এবং আপনি পেয়েছেন মোট ৫৬.৭৫ নম্বর, যা শতকরা হিসেবে ৮৭.৩১%। আপনি পরীক্ষাটি সম্পন্ন করতে সময় নিয়েছেন ২১ মিনিট ২৬ সেকেন্ড। আপনি পরীক্ষায় পাস করেছেন। এই ফলাফল অনুযায়ী আপনি একটি প্রতিযোগিতামূলক অবস্থানে রয়েছেন এবং ভবিষ্যতে আরও ভালো করার সম্ভাবনা রয়েছে। শুভকামনা রইল!
Accounting
1 ) Which one is a noncash transaction of business?
A
Correct Answer:
A) Depreciation
2 ) What will be the effect of giving acceptance to notes payable to the extent of Tk. 5,000 in accounting equation?
A
Correct Answer:
A) Liabilities increased and liabilities decreased
3 ) Which one is the scientific accounting system?
B
Correct Answer:
B) Actual basic accounting system
4 ) Which type of account is depreciation?
A
Correct Answer:
A) Expenses
5 ) Capital increased-
D
Correct Answer:
D) Assets increased
6 ) What happens to the accounting equation when discount paid?
D
Correct Answer:
D) Decreases Asset and Owner’s equity
7 ) Which one is invisible assets?
C
Correct Answer:
C) Good will
8 ) Which type of account is allowance for depreciation?
A
Correct Answer:
A) A contra asset account
9 ) One which assumption of accounting Basic Accounting Equation is established?
D
Correct Answer:
C) Entity assumption
10 ) What kind of account in unearned revenue?
B
Correct Answer:
B) Liabilities
11 ) 11. “Paid to accounts payable”- what will be the effect in accounting equation?
B
Correct Answer:
B) Decreasing in assets and liability
12 ) Which of the following is used in sales journals?
D
Correct Answer:
D) Invoice
13 ) Which is the main objective of accounting?
C
Correct Answer:
C) Provide information
14 ) Internal users of accounting information are.
C
Correct Answer:
C) Owner
15 ) In business organization net profit indicate-
C
Correct Answer:
C) Internal liability
16 ) What kind of account is drawings account?
B
Correct Answer:
B) Temporary Account
17 ) Credit balance indicates-
D
Correct Answer:
D) Income & liabilities
18 ) Which could not be claimed by owner?
B
Correct Answer:
B) Gross profit
19 ) Who prepares bank reconciliation statement?
C
Correct Answer:
C) Depositor
20 ) How is NSF cheque shown in the Bank reconciliation statement?
B
Correct Answer:
B) Subtracted from bank balance of cash book
21 ) Which of the following is correct about adjusted purchase?
B
Correct Answer:
B) Opening stock + Purchase – Closing stock
22 ) When reversing entries mad?
A
Correct Answer:
A) Opening date of accounting period
23 ) A balance of tk. 90 has been put on the wrong side of the trial balance, if everything else were correct, what would be the trial balance difference?
D
Correct Answer:
D) Tk. 180
24 ) Repairing expense of equipment Tk. 10,000 showed to equipment A/c which type of error it is?
B
Correct Answer:
B) Error of principle
25 ) Which is the full form of FASB?
A
Correct Answer:
A) Financial accounting standard Board
26 ) Accounting cycle is repeated on which concept basis?
D
Correct Answer:
D) Going concern concept
27 ) According to which assumption nominal accounts are closed at the end of accounting period?
B
Correct Answer:
A) Periodicity
28 ) What are the steps of preparing financial statement according to IAS-01?
B
Correct Answer:
B) 5
29 ) According to which principles, capital shown as liabilities?
B
Correct Answer:
B) Business entity principles
30 ) Under which IAS financial statements are prepared?
A
Correct Answer:
A) Under which IAS financial statements are prepared?
IAS-1
31 ) Assets will be presented at cost price. On which concept is it established?
B
Correct Answer:
B) Historical cost concepts
32 ) Depreciation is charged on which type of assets in business
B
Correct Answer:
B) Fixed assets
33 ) What is another name of salvage value?
A
Correct Answer:
C) Cash received from assets at the end of maturity period
34 ) Book value means-
D
Correct Answer:
D) Purchase price- Accumulated depreciation
35 ) Which assets does not depreciated?
C
Correct Answer:
C) Land
36 ) Padma company purchased an AC of tk. 1,00,000. 10% depreciation will be charged using declining balance method. Amount of depreciation for second year will be-
A
Correct Answer:
A) Tk. 9,000
37 ) Which one is not considered to determine depreciation expense?
B
Correct Answer:
B) market price
38 ) What type of allocation is depreciation?
B
Correct Answer:
B) Cost price allocation
39 ) Which one is indirect expenses?
B
Correct Answer:
B) Export duty
40 ) Which is the type of assets of ‘Patent and ‘royalty?
B
Correct Answer:
B) Intangible assets
41 ) Main purpose of preparing statement of comprehensive income is-
B
Correct Answer:
B) Determination of net profit or loss
42 ) If the rate of profit 20% on sales what will be the rate of profit one cost of goods sold?
C
Correct Answer:
C) 25%
43 ) A, B and C are three partners in a firm. The net profit is tk. 1,20,000. The profit-sharing ratio is 3:2:1. Which amount will get ‘A’?
D
Correct Answer:
D) Tk. 60,000
44 ) Ali and Jamil are two partners. Their profit-sharing ratio is 2:1. They take Babu as a new partner at the rate of 10% profit. Their new profit-sharing ratio will be-
A
Correct Answer:
A) 6:3:1
45 ) Which type of asset is ‘Discount’ on issue of share?
A
Correct Answer:
A) Fictitious
46 ) which type of shareholders do take part in the operation of business?
C
Correct Answer:
C) Ordinary shares
47 ) Share premium of a company is-
B
Correct Answer:
B) Revenue income
Capital income
48 ) The authorized capital of star Ltd. is 20,000 share of tk. 10 each. 90% of its is issued and 70% of issued capital is subscripted. What is the amount of subscribed capital?
Correct Answer:
D) Tk. 1,26,000
49 ) What kind of shares are issued as dividend instead of cash dividend?
A
Correct Answer:
A) Bonus share
50 ) If rent ¾ Tk. 45,000 as per trial balance, what is the amount of rent due?
B
Correct Answer:
B) Tk. 15,000
51 ) Which one is not a part of the statement of owner’s equity?
D
Correct Answer:
D) Debenture
52 ) Ability to pay off current liabilities quickly is measured by which ratio?
A
Correct Answer:
A) Acid test ratio
53 ) What is the relationship between liquidity and profitability?
B
Correct Answer:
B) Negative
54 ) Working capital of Akon limited was Tk. 1,80,000 and its current ratio 5:2. What is the amount of company’s current liabilities?
B
Correct Answer:
B) Tk. 1,20,000
55 ) Which one is solvency test ratio?
A
Correct Answer:
A) Debt-equity
56 ) What is the summation of direct material, direct labor and direct expenses?
A
Correct Answer:
A) Prime cost
57 ) The term “conversion cost’ means-
D
Correct Answer:
C) direct labor + factory overhead
58 ) Which one is the component of production cost?
B
Correct Answer:
B) Indirect raw material
59 ) cost of raw material Tk. 8,000, wages Tk. 4,000 and factory overhead tk. 6,000. What is prime cost?
B
Correct Answer:
B) Tk. 12,000
60 ) Which method is suitable when value of inventory decreases chronologically?
C
Correct Answer:
C) FIFO
61 ) Which methods are used logically to value stock of perishable goods
Correct Answer:
C) FIFO
62 ) Which one of the following is period cost?
C
Correct Answer:
D) Advertisement expenses
63 ) Which of the following cost is fixed?
C
Correct Answer:
C) Drawing office salaries
64 ) If opening inventory is showed higher, ––– will be shown higher
D
Correct Answer:
D) COGS
65 ) What is the cost called of which the total fixed and per unit cost changes with the working stage changes?
A
Correct Answer:
A) Fixed cost
