Time
৩২ মিনিট ০ সেকেন্ড
Total Questions
65
Total Mark
65 X 1 = 65
Positive Mark
1
Negative Mark
0.25
#47
Overall Rank
Name : Tahira Ayeshi
ID : 26013774
Full Mark
65
Your Mark
39.25 (60.38) / পাস
Attempt
53 (82%)
Avoid
12 (18%)
Correct
42 (65%)
Wrong
11 (17%)
Submitted
06 Jan 2026, 12:01 AM
Duration
৩২ মিনিট ০ 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 ৪৭ তম স্থানে রয়েছেন। আপনি ৬৫টি প্রশ্নের মধ্যে ৪২টি সঠিক ও ১১টি ভুল উত্তর দিয়েছেন। আপনি ১২টি প্রশ্ন এড়িয়ে গেছেন। আপনার উত্তরদানের হার ৮২% এবং আপনি পেয়েছেন মোট ৩৯.২৫ নম্বর, যা শতকরা হিসেবে ৬০.৩৮%। আপনি পরীক্ষাটি সম্পন্ন করতে সময় নিয়েছেন ৩২ মিনিট ০ 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?
Correct Answer:
A) Liabilities increased and liabilities decreased
3 ) Which one is the scientific accounting system?
C
Correct Answer:
B) Actual basic accounting system
4 ) Which type of account is depreciation?
C
Correct Answer:
A) Expenses
5 ) Capital increased-
D
Correct Answer:
D) Assets increased
6 ) What happens to the accounting equation when discount paid?
A
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?
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-
Correct Answer:
C) Internal liability
16 ) What kind of account is drawings account?
D
Correct Answer:
B) Temporary Account
17 ) Credit balance indicates-
D
Correct Answer:
D) Income & liabilities
18 ) Which could not be claimed by owner?
Correct Answer:
B) Gross profit
19 ) Who prepares bank reconciliation statement?
D
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?
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?
A
Correct Answer:
D) Going concern concept
27 ) According to which assumption nominal accounts are closed at the end of accounting period?
A
Correct Answer:
A) Periodicity
28 ) What are the steps of preparing financial statement according to IAS-01?
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?
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?
C
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?
D
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?
Correct Answer:
B) Cost price allocation
39 ) Which one is indirect expenses?
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-
C
Correct Answer:
A) 6:3:1
45 ) Which type of asset is ‘Discount’ on issue of share?
D
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?
D
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?
A
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-
C
Correct Answer:
C) direct labor + factory overhead
58 ) Which one is the component of production cost?
D
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?
Correct Answer:
C) FIFO
61 ) Which methods are used logically to value stock of perishable goods
C
Correct Answer:
C) FIFO
62 ) Which one of the following is period cost?
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?
Correct Answer:
A) Fixed cost
