wnmveweÁvb (Accounting)

Lecture # 6
 mgš^q `vwLjv (Adjusting Entry)
 mgš^q `vwLjvi welq cÖavbZ `yB ai‡bi| h_v:
(1) AwMÖgmg~n/wejw¤^Zmg~n (Prepayments/Deferrals)
(2) e‡Kqvmg~n (Accruals)
 AwMÖgmg~n `yB cÖKvi| h_v:
(i) AwMÖg e¨q/LiP (Prepaid Expenses)
(ii) AwMÖg Avq/ivR¯^ (Unearned Revenues)

 e‡Kqvmg~n-I `yB cÖKvi| h_v:

(i) e‡Kqv Avq/ivR¯^ (Accrued Revenues)
(ii) e‡Kqv e¨q/LiP (Accrued Expenses)
 MCQ
Practice
01. wb‡Pi †KvbwUi Rb¨ mgš^q Rv‡e`vi cÖ‡qvRb nq bv? (Which one of the
following does not require an adjusting entry?) [Xvwe 17-18, 12-13]

A. AwMÖg cÖ`Ë wegv (Prepaid insurance)

B. e‡Kqv LiP (Accrued expense)

C. AePq (Depreciation)

D. AwR©Z Avq (Earned revenue)

02. wb‡gœi weeiYxMywj n‡Z †KvbwU me‡P‡q †ewk MÖnY‡hvM¨? (Which of the following
statements do you consider most acceptable?) [Xvwe 09-10, 97-98, 93-94]
A. cÖ‡Z¨K mgš^qx Rv‡e`v DØZ©cÎ Ges Avq-e¨q wnmve Dfq‡K cÖfvevwš^Z K‡i
(Every adjusting entry affects both balance sheet and income statement)
B. mgš^qx Rv‡e`v gvwjKvbv ¯^Z¡‡K cÖfvevwš^Z K‡i bv (Adjusting entries do not
affect owner's equity)
C. mgš^qx Rv‡e`v †KejgvÎ DØZ©c·K cÖfvwevwš^Z K‡i (Adjusting entries affect
balance sheet only)
D. mgš^qx Rv‡e`v †KejgvÎ Avq-e¨q wnmve‡K cÖfvevwš^Z K‡i (Adjusting entries
affect income statement only)
03. Avw_©K weeiYx cÖ¯Íy‡Zi c~‡e© hw` wnmv‡ei mgš^q Kiv bv nq, Zvn‡j Av‡qi Dci
Zvi cÖfve n‡e: (If accounts are not adjusted before preparation of
financial statements, the effect on income will be:) [Xvwe 10-11]

A. wbU Avq evo‡e (Net income will increase)

B. wbU Avq Kg‡e (Net income will decrease)

C. †gvU Avq evo‡e (Gross profit will increase)

D. †gvU Avq Kg‡e (Gross profit will decrease)

E. wbU Avq evo‡Z ev Kg‡Z cv‡i (Net income might increase or decrease)
 AwMÖg e¨q / AMÖcÖ`Ë e¨q
¯^vfvweK wbqg e¨wZµg wbqg

AwMÖg e¨q cÖ`vb Kiv n‡j AwMÖg e¨q cÖ`vb Kiv n‡j
cÖv_wgKfv‡e m¤ú` wn‡m‡e cÖv_wgKfv‡e e¨q wn‡m‡e
wjwce× Kiv nq| wjwce× Kiv nq|

D`vniY: GwcÖ‡ji 1 Zvwi‡L 1 eQ‡ii wegv cwjwm µq D`vniY: GwcÖ‡ji 1 Zvwi‡L 1 eQ‡ii wegv cwjwm µq
eve` AwMÖg cÖ`vb Kiv n‡jv 36,000 UvKv| eve` AwMÖg cÖ`vb Kiv n‡jv 36,000 UvKv|
AwMÖg wegv †WweU 36,000 wegv e¨q †WweU 36,000
bM` †µwWU 36,000 bM` †µwWU 36,000
 wnmveKvj †k‡l wnmveKvj †k‡l
e¨eüZ Ask mgš^q Kiv nq| Ae¨eüZ Ask mgš^q Kiv nq|

D`vniY: wegv cwjwmi †gqv` DËxY© n‡q‡Q 9 gv‡mi| D`vniY: wegv cwjwmi †gqv` AbyËxY© i‡q‡Q 3 gv‡mi|
wegv e¨q †WweU 27,000 AwMÖg wegv †WweU 9,000
AwMÖg wegv †µwWU 27,000 wegv e¨q †µwWU 9,000
 mgš^‡qi cÖfve mgš^‡qi cÖfve
AwMÖg e¨‡qi e¨eüZ Ask mgš^q Kiv n‡j: AwMÖg e¨‡qi Ae¨eüZ Ask mgš^q Kiv n‡j:
e¨q e„w× cvq; Ges e¨q n«vm cvq; Ges
m¤ú` n«vm cvq| m¤ú` e„w× cvq|

mgš^q bv Kivi cÖfve mgš^q bv Kivi cÖfve

AwMÖg e¨‡qi e¨eüZ Ask mgš^q Kiv bv n‡j: AwMÖg e¨‡qi Ae¨eüZ Ask mgš^q Kiv bv n‡j:
e¨q Kg †`Lv‡bv n‡e; Ges e¨q †ewk †`Lv‡bv n‡e; Ges
m¤ú` †ewk †`Lv‡bv n‡e| m¤ú` Kg †`Lv‡bv n‡e|
 MCQ
Practice
04. eQ‡ii †k‡l mgš^‡qi c~‡e© AwMÖg cÖ`Ë fvov wnmv‡ei †Ri wQj 32,000 UvKv, †hLv‡b wW‡m¤^‡ii
1 Zvwi‡L 4 gv‡mi AwMÖg cÖ`Ë fvov wQj| 31 wW‡m¤^i Zvwi‡L cÖ‡qvRbxq mgš^q Rv‡e`v wbgœiƒc:
(The balance in the prepaid rent account before adjustment at the end of the year
is Tk. 32,000, which represents four months' rent paid on December 1. The
adjusting journal entry required on December 31 is:) [Xvwe 16-17]
A. fvov LiP wnmve †WweU 24,000 UvKv; AwMÖg cÖ`Ë fvov wnmve †µwWU 24,000 UvKv
(Debit rent expense Tk. 24,000; credit prepaid rent Tk. 24,000)
B. AwMÖg cÖ`Ë fvov wnmve †WweU 8,000 UvKv; fvov LiP wnmve †µwWU 8,000 UvKv (Debit
prepaid rent Tk. 8,000; credit rent expense Tk. 8,000)
C. AwMÖg cÖ`Ë fvov wnmve †WweU 24,000 UvKv; fvov LiP wnmve †µwWU 24,000 UvKv
(Debit prepaid rent Tk. 24,000; credit rent expense Tk. 24,000)
D. fvov LiP wnmve †WweU 8,000 UvKv; cÖvc¨ fvov wnmve †µwWU 8,000 UvKv (Debit rent
expense Tk. 8,000; credit outstanding rent Tk. 8,000)
E. fvov LiP wnmve †WweU 8,000 UvKv; AwMÖg cÖ`Ë fvov wnmve †µwWU 8,000 UvKv (Debit
rent expense Tk. 8,000; credit prepaid rent Tk. 8,000)
05. 2012 mv‡ji 1 Rvbyqvwi wZb eQ‡ii Rb¨ AwMÖg wegv cÖ`vb Kiv n‡q‡Q 3,000 UvKv| 2012
mv‡ji 31 wW‡m¤^i mgš^q `vwLjv Kx n‡e? (Insurance for 3 years Tk. 3,000 has been
prepaid on 1st January 2012. What will be the adjusting entry on 31st of
December, 2012?) [Xvwe 14-15]
A. wegv wnmve †WweU 3,000 UvKv; bM`vb wnmve †µwWU 3,000 UvKv (Insurance Dr. Tk.
3,000; Cash Cr. Tk 3,000)
B. wegv LiP wnmve †WweU 1,000 UvKv; AwMÖg wegv wnmve †µwWU 1,000 UvKv (Insurance
expense Dr. Tk. 1,000; Prepaid insurance Tk. 1,000)
C. wegv LiP wnmve †WweU 3,000 UvKv; AwMÖg wegv wnmve †µwWU 3,000 UvKv (Insurance
expense Dr. Tk. 3,000; Prepaid insurance Cr. Tk. 3,000)
D. e‡Kqv wegv †WweU 3,000 UvKv; bM` †µwWU 3,000 UvKv (Accrued insurance Dr. Tk.
3,000; Cash Cr. Tk 3,000)
E. AwMÖg wegv †WweU 1,000 UvKv; wegv LiP †µwWU 1,000 UvKv (Prepaid insurance Dr.
Tk. 1,000; Insurance Expense Cr. Tk. 1000)
06. fvov wnmv‡e 5,000 UvKv †WweU †Ri wQj| eQi †k‡l †`Lv hvq †h, Gi g‡a¨ 2,000 UvKv
cieZx© eQ‡ii mv‡_ m¤ú„³| G‡¶‡Î wb‡Pi †Kvb mgš^q `vwLjv w`‡Z n‡e? (Rent
expense has a debit balance of Tk. 5,000. At the end of the year, it is found that
out of the total amount, Tk. 2,000 is related to the next year. Which adjusting
entry is related to this?) [Xvwe 13-14, 91-92]
A. fvov wnmve †WweU, bM`vb wnmve †µwWU (Rent account debit, cash account credit)
B. AwMÖg fvov wnmve †WweU, fvov wnmve †µwWU (Prepaid rent account debit, rent credit)
C. bM`vb wnmve †WweU, fvov wnmve †µwWU (Cash account debit, rent account credit)
D. bM`vb wnmve †WweU, AwMÖg fvov wnmve †µwWU (Cash account debit, prepaid rent
account credit)
E. fvov wnmve †WweU, AwMÖg fvov wnmve †µwWU (Rent account debit, prepaid rent
credit)
07. AwMÖg Li‡Pi Rb¨ mgš^q Rv‡e`v cÖfvweZ Ki‡e: [Rwe 09-10]

A. m¤úwË I LiP B. `vq I Avq

C. LiP I `vq D. m¤úwË I `vq

08. c~e-© cwi‡kva LiP mgš^q bv Ki‡j- [ivwe 14-15]

A. m¤ú` †ewk I e¨q Kg †`Lv‡bv nq B. e¨q †ewk I m¤ú` Kg †`Lv‡bv nq

C. gybvdv Kg I Avq Kg †`Lv‡bv nq D. gybvdv †ewk I `vq †ewk †`Lv‡bv nq

 m¤¢vi (Supplies)
¯^vfvweK wbqg e¨wZµg wbqg

m¤¢vi (gwbnvwimn †QvU‡QvU mvgMÖx) µq Kiv n‡j m¤¢vi (gwbnvwimn †QvU‡QvU mvgMÖx) µq Kiv n‡j
cÖv_wgKfv‡e m¤ú` wn‡m‡e cÖv_wgKfv‡e e¨q wn‡m‡e
wjwce× Kiv nq| wjwce× Kiv nq|

D`vniY: bM‡` m¤¢vi µq Kiv n‡jv 6,000 UvKvi| D`vniY: bM‡` m¤¢vi µq Kiv n‡jv 6,000 UvKvi|
m¤¢vi †WweU 6,000 m¤¢vi e¨q †WweU 6,000
bM` †µwWU 6,000 bM` †µwWU 6,000
 wnmveKvj †k‡l wnmveKvj †k‡l
e¨eüZ Ask mgš^q Kiv nq| Ae¨eüZ Ask mgš^q Kiv nq|

D`vniY: 4,500 UvKvi m¤¢vi e¨eüZ n‡q‡Q| D`vniY: 1,500 UvKvi m¤¢vi Ae¨eüZ i‡q‡Q|
m¤¢vi e¨q †WweU 4,500 m¤¢vi †WweU 1,500
m¤¢vi †µwWU 4,500 m¤¢vi e¨q †µwWU 1,500
 mgš^‡qi cÖfve mgš^‡qi cÖfve
m¤¢v‡ii e¨eüZ Ask mgš^q Kiv n‡j: m¤¢v‡ii Ae¨eüZ Ask mgš^q Kiv n‡j:
e¨q e„w× cvq; Ges e¨q n«vm cvq; Ges
m¤ú` n«vm cvq| m¤ú` e„w× cvq|

mgš^q bv Kivi cÖfve mgš^q bv Kivi cÖfve

m¤¢v‡ii e¨eüZ Ask mgš^q Kiv bv n‡j: m¤¢v‡ii Ae¨eüZ Ask mgš^q Kiv bv n‡j:
e¨q Kg †`Lv‡bv n‡e; Ges e¨q †ewk †`Lv‡bv n‡e; Ges
m¤ú` †ewk †`Lv‡bv n‡e| m¤ú` Kg †`Lv‡bv n‡e|
 MCQ
Practice
09. †iIqvwg‡ji mvcøvBR (Supplies) wnmv‡e 15,000 UvKv †`Lv‡bv Av‡Q| hw` ermi †k‡l
8,000 UvKvi mvcøvBR (Supplies) nv‡Z _v‡K, Z‡e mgš^q `vwLjv (adjusting entries) n‡e
[Xvwe 11-12]

A. mvcøvBR LiP †WweU 8,000 UvKv Ges mvcøvBR †µwWU 8,000 UvKv

B. mvcøvBR †WweU 8,000 UvKv Ges mvcøvBR LiP †µwWU 8,000 UvKv

C. mvcøvBR †WweU 7,000 UvKv Ges mvcøvBR LiP †µwWU 7,000 UvKv

D. mvcøvBR LiP †WweU 7,000 UvKv Ges bM`vb †µwWU 7,000 UvKv

E. mvcøvBR LiP †WweU 7,000 UvKv Ges mvcøvBR †µwWU 7,000 UvKv
10. †iIqvwg‡j m¤¢v‡ii DØ„Ë 1,350 UvKv I m¤¢v‡i LiP 0 UvKv †`Lvq| wnmveKvj †k‡l hw` nv‡Z
800 UvKvi m¤¢vi _v‡K Z‡e mgš^q Rv‡e`v n‡e (The trial balance shows supplies Tk. 1,350
and supplies expenses Tk. 0. If Tk. 800 of supplies is on hand at the end of the
period, the adjusting entry is) [Xvwe 97-98]

A. m¤¢vi †WweU 550 UvKv (Supplies Debit Tk. 550)

m¤¢vi LiP †µwWU 550 UvKv (Supplies Expenses Credit Tk. 550)
B. m¤¢vi LiP †WweU 550 UvKv (Supplies Expenses Debit Tk. 550)

m¤¢vi †µwWU 550 UvKv (Supplies Credit Tk. 550)

C. m¤¢vi LiP †WweU 800 UvKv (Supplies Expenses Debit Tk. 800)

m¤¢vi †µwWU 800 UvKv (Supplies Credit Tk. 800)

D. Dc‡ii †Kv‡bvwUB bq (None of the above)
 AwMÖg Avq / AbycvwR©Z Avq / AbwR©Z Avq
¯^vfvweK wbqg e¨wZµg wbqg

AwMÖg Avq MÖnY Kiv n‡j AwMÖg Avq MÖnY Kiv n‡j
cÖv_wgKfv‡e `vq wn‡m‡e cÖv_wgKfv‡e Avq wn‡m‡e
wjwce× Kiv nq| wjwce× Kiv nq|

D`vniY: b‡f¤^‡ii 1 Zvwi‡L 3 gvm †mev cÖ`v‡bi k‡Z© D`vniY: b‡f¤^‡ii 1 Zvwi‡L 3 gvm †mev cÖ`v‡bi k‡Z©
AwMÖg MÖnY Kiv n‡jv 15,000 UvKv| AwMÖg MÖnY Kiv n‡jv 15,000 UvKv|
bM` †WweU 15,000 bM` †WweU 15,000
AwMÖg Avq †µwWU 15,000 †mev Avq †µwWU 15,000
 wnmveKvj †k‡l wnmveKvj †k‡l
AwR©Z Ask mgš^q Kiv nq| AbycvwR©Z Ask mgš^q Kiv nq|

D`vniY: AwMÖg Avq AwR©Z n‡q‡Q 2 gv‡mi| D`vniY: AwMÖg Avq AbycvwR©Z i‡q‡Q 1 gv‡mi|
AwMÖg Avq †WweU 10,000 †mev Avq †WweU 5,000
†mev Avq †µwWU 10,000 AwMÖg Avq †µwWU 5,000
 mgš^‡qi cÖfve mgš^‡qi cÖfve
AwMÖg Av‡qi AwR©Z Ask mgš^q Kiv n‡j: AwMÖg Av‡qi AbycvwR©Z Ask mgš^q Kiv n‡j:
Avq e„w× cvq; Ges Avq n«vm cvq; Ges
`vq n«vm cvq| `vq e„w× cvq|

mgš^q bv Kivi cÖfve mgš^q bv Kivi cÖfve

AwMÖg Av‡qi AwR©Z Ask mgš^q Kiv bv n‡j: AwMÖg Av‡qi AbycvwR©Z Ask mgš^q Kiv bv n‡j:
Avq Kg †`Lv‡bv n‡e; Ges Avq †ewk †`Lv‡bv n‡e; Ges
`vq †ewk †`Lv‡bv n‡e| `vq Kg †`Lv‡bv n‡e|
 MCQ
Practice
11. AbycvwR©Z Av‡qi mgš^q `vwLjv-- (Adjusting entries for unearned revenues--) [Xvwe 18-
19, 03-04]

A. `vq n«vm K‡i I ivR¯^-Avq e„w× K‡i| (Decrease liabilities and increase revenues)

B. `vq n«vm K‡i I ivR¯^-Avq n«vm K‡i| (Decrease liabilities and decrease revenues)

C. m¤úwË e„w× K‡i I `vq e„w× K‡i| (Increase assets and increase liabilities)

D. m¤úwË e„w× K‡i I ivR¯^-Avq e„w× K‡i| (Increase assets and increase revenues)
12. hw` AbycvwR©Z Av‡qi mgš^q `vwLjv bv †`Iqv nq, Z‡e------- (If the adjusting entry for
unearned revenue is not given then-----) [Xvwe 13-14, 07-08; RvKKvbBwe 17-18; Rwe 16-17; ewe 15-16]

A. m¤úwË †ewk †`Lv‡bv n‡e (Assets will be overstated)

B. Avq †ewk †`Lv‡bv n‡e (Revenue will be overstated)

C. e¨q †ewk †`Lv‡bv n‡e (Expenses will be overstated)

D. g~jab †ewk †`Lv‡bv n‡e (Capital will be overstated)

E. `vq †ewk †`Lv‡bv n‡e (Liabilities will be overstated)

 e‡Kqv Avq (Accrued Revenues)
Avq AwR©Z n‡q‡Q wKšÍy bM‡` MÖnY Kiv nqwb, Ggb Avq‡K Ôe‡Kqv AvqÕ e‡j| †hgb:
e‡Kqv wewb‡qv‡Mi my`, cÖvc¨ fvov ev e‡Kqv Dcfvov, cÖvc¨ Kwgkb BZ¨vw`| wnmveKvj
†k‡l Avq AwR©Z n‡q cÖvc¨ _vK‡j Avq e„w× cvq Ges m¤úwË e„w× cvq| ZvB wnmveKvj
†k‡l e‡Kqv Avq mgš^q Ki‡Z nq|

wnmveKvj †k‡l e‡Kqv Avq mgš^q Kiv n‡j Avq e„w× cvq Ges m¤úwË e„w× cvq|

wnmveKvj †k‡l e‡Kqv Avq mgš^q Kiv bv n‡j Avq Kg †`Lv‡bv nq Ges m¤úwË Kg
†`Lv‡bv nq|
 e‡Kqv e¨q (Accrued Expenses)
e¨q msNwUZ n‡q‡Q wKšÍy bM‡` cÖ`vb Kiv nqwb Ggb e¨q‡K Ôe‡Kqv e¨qÕ e‡j| †hgb:
e‡Kqv ev cÖ‡`q F‡Yi my`, e‡Kqv ev cÖ‡`q †eZb I gRywi, cÖ‡`q Kwgkb BZ¨vw`|
wnmveKvj †k‡l e¨q msNwUZ n‡q cÖ‡`q _vK‡j e¨q e„w× cvq Ges `vq e„w× cvq| ZvB
wnmveKvj †k‡l e‡Kqv e¨q mgš^q Ki‡Z nq|

wnmveKvj †k‡l e‡Kqv e¨q mgš^q Kiv n‡j e¨q e„w× cvq Ges `vq e„w× cvq|

wnmveKvj †k‡l e‡Kqv e¨q mgš^q Kiv bv n‡j e¨q Kg †`Lv‡bv nq Ges `vq Kg
†`Lv‡bv nq|
13. e‡Kqv e¨q mgš^‡qi d‡j N‡U: [Pwe 05-06]

A. `vq n«vm I e¨q e„w× B. e¨q e„w× I `vq e„w×

C. `vq I e¨q n«vm D. `vq e„w× I e¨q n«vm
E. †Kv‡bvwUB bq

14. e‡Kqv Avq mgš^‡qi d‡j N‡U: [Pwe 04-05]

A. `vq n«vm I Avq e„w× B. m¤ú` n«vm I Avq e„w×

C. m¤ú` e„w× I Avq e„w× D. `vq I Avq e„w×
15. Avw_©K eQ‡ii †k‡l e‡Kqv †eZ‡bi mgš^q Gw›Uª AmZK©Zvi Kvi‡Y ev` c‡o hvq| G
fz‡ji Kvi‡Y: (At the end of the fiscal year, the adjusting entry for accrued
salaries was inadvertently omitted, the effect of the error will:) [Xvwe 04-05]

A. eQ‡ii LiP Kg †`Lv‡bv n‡e (Understate expenses for the year)

B. eQ‡ii wbU Avq †ewk †`Lv‡bv n‡e (Overstate net income for the year)

C. eQ‡ii †k‡l `vq Kg †`Lv‡bv n‡e (Understate liabilities at the end of the year)

D. eQ‡ii Ki †ewk †`Lv‡bv n‡e (Overstate tax for the year)

E. DcwiD³ meMy‡jv (All of the above)

 MCQ
Practice
16. A 3-year insurance policy was purchased in 1998 for Tk. 3,600 and debited to
prepaid insurance. It was discovered in 1999 that no entry had been made with
regard to the insurance in 1998 and therefore 1998 net income (assuming no taxes)
had been overstated by Tk. 1,000. The date of purchasing the policy was: (1998 mv‡j
3 eQ‡ii Rb¨ 3,600 UvKvq GKwU wegv cwjwm µq Kiv nq Ges AwMÖg cÖ`Ë wegv wnmv‡e †WweU
Kiv nq| 1999 mv‡j aiv c‡o †h, 1998 mv‡j wegv m¤ú‡K© †Kv‡bv `vwLjv †`Iqv nqwb Ges
GRb¨ 1998 mv‡ji wbU Avq (†Kv‡bv Ki bvB a‡i wb‡q) 1,000 UvKv †ewk †`Lv‡bv n‡q‡Q| GB
cwjwmwU †h Zvwi‡L µq Kiv n‡qwQj:) [Xvwe 01-02]
A. January 1, 1998 B. February 1, 1998 C. March 1, 1998

D. April 1, 1998 E. May 1, 1998

17. 2005 mv‡j 8 eQ‡ii Rb¨ 60,000 UvKv wewb‡qvM Kiv n‡jv| wewb‡qv‡Mi Dci my‡`i
nvi 10%| 31 wW‡m¤^i e‡Kqv my` Avq eve` 3,500 UvKvi mgš^q `vwLjv cÖ`vb Kiv
nq| mviv eQi a‡i †Kv‡bv bM` my` cÖvwß wQj bv| wewb‡qvMwUi ZvwiL wQj: (An
investment of Tk. 60,000 was made in 2005 for 8 years. Interest rate is
10%. On December 31 an adjusting entry for accrued interest revenue of
Tk. 3,500 was made. No cash interest was received during the year. The
investment was made on:) [Xvwe 05-06]

A. AvM÷ 1 (August 1) B. †g 1 (May 1) C. Ryb 1 (June 1)

D. RyjvB 1 (July 1) E. †m‡Þ¤^i 1 (September 1)

18. 2016 mv‡ji †Kv‡bv GK Zvwi‡L 4 eQ‡ii Rb¨ 72,000 UvKvq GKwU wegv cwjwm µq Kiv nq|
31 wW‡m¤^i 2016 Zvwi‡L wegv e¨q eve` 7,500 UvKv mgš^q Kiv n‡j wegv cwjwmwU KZ Zvwi‡L
µq Kiv n‡qwQj? [Rvwe 18-19]
A. AvM÷ 1, 2016 B. RyjvB 1, 2016

C. †m‡Þ¤^i 1, 2016 D. Ryb 1, 2016

19. 2013 mv‡ji †Kv‡bv GK Zvwi‡L wZb eQ‡ii Rb¨ 36,000 UvKvq GKwU wegv cwjwm µq Kiv
nq| 31 wW‡m¤^i 2013 Zvwi‡L wegv e¨q eve` 4,000 UvKv mgš^q Kiv n‡j cwjwmwU KZ Zvwi‡L
µq Kiv n‡qwQj? [ewe 14-15]
A. GwcÖj 1 B. †g 1

C. AvM÷ 1 D. †m‡Þ¤^i 1
20. GKwU †Kv¤úvwb mvßvwnK 5 Kg©w`e‡mi (iweevi †_‡K e„n¯úwZevi) Rb¨ 15,000 UvKv
gRywi cÖ`vb K‡i| hw` †mvgevi wnmveKvj mgvß nq Z‡e wb‡Pi †KvbwU mwVK mgš^q
Rv‡e`v? [Pwe 09-10]
A. †eZb wnmve †WweU 15,000 UvKv, e‡Kqv †eZb wnmve †µwWU 15,000 UvKv
B. †eZb wnmve †WweU 6,000 UvKv, e‡Kqv †eZb wnmve †µwWU 6,000 UvKv
C. †eZb wnmve †WweU 9,000 UvKv, e‡Kqv †eZb wnmve †µwWU 9,000 UvKv
D. †eZb wnmve †WweU 3,000 UvKv, e‡Kqv †eZb wnmve †µwWU 3,000 UvKv
E. Dc‡ii †Kv‡bvwUB bq
 mgwš^Z †iIqvwgj (Adjusted Trial Balance)
mgš^q `vwLjv Rv‡e`vfz³ I ¯’vbvšÍ‡ii ci wnmve P‡µ wØZxqevi †iIqvwgj cÖ¯ÍyZ Kiv
nq, hv‡K mgwš^Z †iIqvwgj e‡j| mgwš^Z †iIqvwg‡ji AvKvi cÖ_gevi cÖ¯ÍyZK…Z
†iIqvwg‡ji Zzjbvq eo n‡q _v‡K; KviY, GB †iIqvwg‡j mgš^‡qi gva¨‡g m„ó bZzb
bZzb wnmveI AšÍfy³
© nq| †hgb: Kz-FY e¨q wnmve, AePq e¨q wnmve BZ¨vw`|
†gvUK_v mgwš^Z †iIqvwg‡j mKj ai‡bi wnmve †`Lv‡bv nq| G †iIqvwgj †_‡KB
mivmwi Avw_©K weeiYxmg~n cÖ¯ÍyZ Kiv nq|
 mgvß
(The End)