C Unit Set A

Model Test–04
mgq: 45 wg. c~Y©gvb: 60
Bangla
01. c‡_ cÖvšÍ‡i †QvUvq
A. mn¯ª cÖvY B. Anin C. AMÖYx eqm D. eû Zzdvb
02. Kvi inm¨gq w`MšÍ AšÍ‡i we`y¨‡Zi gZ wSwjK w`‡q I‡V?
A. gwR‡`i B. †Lv`vZvÕAvjvi C. gvRv‡ii D. †gv`v‡”Qi wc‡ii
03. Ô‣ekvLx evZv‡m Avg c‡o AvKv‡k|Õ evK¨wU nvwi‡q‡Q-
A. AvKvO¶v B. AvmwË C. †hvM¨Zv D. Avmw³
04. Ôe„wËÕ Gi mwVK D”PviY-
A. weªZwZ B. e„Z&wZ C. weªZ&wË D. e„Z&wZ¡
05. ÔPjšÍ Mvwo‡Z PvjK †`vjbv wbjÕ GB ev‡K¨ K…r cÖZ¨q mvwaZ kã KZwU?
A. 1 wU B. 2 wU C. 3 wU D. 4 wU
06. me©vs‡k mwVK kã bq †KvbwU?
A. wÎbqwb B. wÎbqb C. wÎbqbv D. wÎbv_
07. ÔwZj‡K Zvj KivÕ evMavivwUi A_©-
A. mvgvb¨ mgm¨v B. Ah_v Kg© C. LyuwUbvwU D. mgm¨v evov‡bv
08. ï× evbvb ¸”Q-
A. AšÍcyi, e¨³, †Mvov B. AšÍtcyi, †R¨vwZ‡e©Ëv, e¨v³ C. AšÍtcyi, †R¨vwZ‡e©Ëv, e¨³ D. AšÍtcyi, †R¨vwZ‡e©Ëv, †Muvov
09. Avigvwi > Avjgvwi †Kvb cÖKv‡ii aŸwb cwieZ©b?
A. welgxfeb B. AwcwbwnwZ C. aŸwb wech©q D. AwfkÖæwZ
10. ÔPK‡jUÕ Gi eyrcwË wb‡`©k Ki|
A. Bs‡iwR B. †gw·Kvb C. divwm D. dviwm
11. Zvnv‡iB c‡o g‡b KweZvq Kwef³ Kwe‡K †Kvb gv‡m Wv‡Kb?
A. dv¸b B. emšÍ C. kxZ D. gvN
12. ÔgRvBjvÕ k‡ãi A_©-
A. Z¾b¨ B. wbf©xK Kiv C. wec`MÖ¯Í Kiv D. wZi¯‥vi Kiv

English
Choose the most appropriate option (13–15)
13. Ethics ––– the study of moral duties, principles and values.
A. are B. is C. are about D. deal
14. Staying in a hotel costs –––––––– renting a room in a dormitory for a week.
A. twice more than B. twice as much as C. as much twice as D. as much as twice
15. A major concern among archaeologists today is the preservation of archaeological sites, –––––––– are threatened by development.
A. of which many B. many of them C. many of which D. which many
16. Choose the Synonym of 'OMINOUS'
A. Inauspicious B. Amenable C. Palatable D. Deleterious
17. Choose the Synonym of 'ANGUISH'
A. Brazen B. Stubborn C. Distress D. paltry
18. Choose the Antonym: of 'Prodigal'
A. bountiful B. dependent C. careful D. coordinating
19. Complete the sentence: The reasoning in this editorial is so –––––– that we cannot see how anyone can be deceived by it.
A. specious B. dispassionate C. cogent D. astute
20. The phrase "Bon voyage" refers-
A. havinga sound sleep B. devils advocate C. a handsome fellow D. wishing you a good trip
21. Which of the following words is not correctly spelled?
A. Catalogue B. Hygine C. Guarantee D. Spontaneous
Fill in the gaps with the appropriate prepositions (22–24)
22. Remember these basic rules before embarking –––––– major home improvements.
A. at B. by C. upon D. with
23. The experience has made him generally hostile ––––– women.
A. on B. to C. with D. for
24. During my sister's marriage ceremony, I found it difficult to get ––––––– with my studies for exam.
A. into B. out C. off D. on

Page 1 of 6
 Accounting
25. bM‡` m¤¢vi µq-
A. m¤úwË n«vm K‡i I gvwj‡Ki ¯^Z¡ n«vm K‡i B. m¤úwË e„w× K‡i I m¤úwË n«vm K‡i
C. m¤úwË e„w× K‡i I `vq n«vm K‡i D. `vq n«vm K‡i I gvwj‡Ki ¯^Z¡ n«vm K‡i
26. hš¿cvwZi cwienY LiP cwienY wnmv‡e †WweU Kiv n‡q‡Q| GUv †Kvb ai‡bi fzj?
A. bxwZMZ fzj B. †e-`vwLjvi fzj C. cwic~iK fzj D. †Kv‡bv fyj nqwb
27. 2021 mv‡j 10 eQ‡ii Rb¨ 9,00,000 UvKv wewb‡qvM Kiv n‡qwQj| wewb‡qv‡Mi my` 4%| 31 wW‡m¤^i my` Avq eve` 18,000 UvKv AwR©Z nq| wewb‡qvMwU Kiv n‡qwQj:
A. 1 AvM÷ B. 1 †g C. 1 Ryb D. 1 RyjvB
28. wb‡gœi †KvbwU A¯úk©bxq m¤úwË bq?
A. c¨v‡U›U B. ÿwqòz m¤úwË C. eª¨vÛ bvg D. d«¨vbPvBR
29. GKwU †Kv¤úvwbi Avq weeiYx cÖ¯ÍyZKv‡j wb‡Pi †Kvb aviYv/bxwZwU we‡ewPZ nq?
A. Avq ¯^xK…wZ bxwZ B. wgjKiY bxwZ C. mgq Kvj aviYv D. me¸‡jvB
30. GKwU miÄv‡gi µq g~j¨ 72,000 UvKv Ges cyÄxf‚Z AePq 11,000 UvKv, hv 57,000 UvKvq weµq Kiv nq| GB weµ‡qi Rb¨ Rv‡e`v `vwLjvq AšÍf©y³ n‡e:
A. †WweU weµqRwbZ ÿwZ 4,000 UvKv B. †µwWU weµqRwbZ ÿwZ 4,000 UvKv
C. †µwWU miÄvg 57,000 UvKv D. †WweU weµqRwbZ ÿwZ 15,000 UvKv
31. wecixZ Avq wnmve, ¯^vfvweKfv‡e hvi †WweU †Ri nq, Zv n‡jv-
A. µq evÆv B. µq †diZ I Qvo C. weµq †diZ I Qvo D. ewntcwienY
32. 2020 mv‡ji †k‡l cÖvc¨ wnmv‡ei †Ri wQj 2,00,000 UvKv; D³ eQ‡ii Kz-FY 9,000 UvKv; 2020 mv‡ji 1 Rvbyqvwi Kz-FY mwÂwZ 6,000 UvKv;
2020 mv‡ji †k‡l cÖvc¨ wnmv‡ei Dci 4% mwÂwZ ivL‡Z n‡e| 2020 mvj †k‡l Kz-FY mwÂwZi †Ri KZ n‡e?
A. 8,000 UvKv B. 17,000 UvKv C. 7,000 UvKv D. 11,000 UvKv
33. wb‡gœi †KvbwU Avq weeiYx‡Z cwiPvjb gybvdv wbY©‡q AšÍf©y³ nq bv?
A. weµxZ c‡Y¨i e¨q B. AvqKi e¨q C. cÖkvmwbK e¨q D. weµq e¨q
34. weµqg~‡j¨i Dci jv‡fi nvi 40% n‡j µqg~‡j¨i Dci jv‡fi nvi-
A. 30% B. 50% C. 60% D. 66.67%
35. Askx`vwi e¨emvq we‡jvcmva‡bi cÖ_g avc n‡jv:
A. AbM` m¤ú` weµqRwbZ jvf-ÿwZ Askx`vi‡`i g‡a¨ eÈb B. Aewkó bM` Askx`vi‡`i‡K cÖ`vb
C. Askx`vwi e¨emv‡qi `vq cwi‡kva D. AbM` m¤ú` weµq Ges weµqRwbZ jvf-ÿwZ kbv³
36. wb‡gœi †KvbwU Avw_©K we‡køl‡Yi mxgve×Zv wn‡m‡e we‡ePbv Kiv nq bv?
A. Abygv‡bi e¨envi B. AbycvZ we‡køl‡Yi e¨envi C. HwZnvwmK g~‡j¨i e¨envi D. weKí wnmve c×wZi e¨envi

Management
37. wb‡Pi †KvbwU e¨emv‡qi cÖavb DcKiY?
A. cY¨`ªe¨ B. †mev C. civgk© D. me¸‡jvB
38. GKgvwjKvbv e¨emv‡qi cwiPvjbvi †ÿ‡Î wb‡¤œi †KvbwU mZ¨ bq?
A. †Kv‡bv `wjj `iKvi nq bv B. we‡kl †Kv‡bv AvBb †bB C. AvBb m¤§Z e¨emvq D. me¸‡jvB mZ¨
39. mvdv GKwU Askx`vwi e¨emv‡qi Askx`vi| Zvi e¨emvq‡K Av`vjZ we‡jvcmva‡bi wb‡`©k w`j| GwU Askx`vwi AvB‡bi KZ aviv Abyhvqx we‡jvcmvwaZ n‡e?
A. 40 aviv B. 41 aviv C. 42 aviv D. 44 aviv
40. hLb †Kv¤úvwb †kqvi ‡nvìvi‡`i g‡a¨ bZzbK‡i †kqvi weµq K‡i ZLb H †kqvi‡K ejv nq-
A. AwaKvi‡hvM¨ †kqvi B. Awae„wË †kqvi C. Abvw¼Z †kqvi D. ms¯’vcbv †kqvi
41. GKwU mgevq mwgwZi e¨e¯’vcbv KwgwU‡Z me©wbgœ KZRb m`m¨ _vK‡Z cv‡i?
A. 5 Rb B. 8 Rb C. 12 Rb D. 6 Rb
42. wb‡Pi †KvbwU e¨emvq •bwZKZv ewnf~©Z?
A. cwi‡ek iÿvq f~wgKv ivLv B. gybvdv e„wׇZ †h †Kv‡bv Kvh©e¨e¯’v MÖnY Kiv C. miKvwi wbqg-ixwZ †g‡b P‡j D. AvB‡bi cÖwZ kÖ×v cÖ`k©b Kiv
43. †KvbwU e¨e¯’vcbvi bxwZ bq?
A. wk¶vMZ †hvM¨Zv B. wbqgvbyewZ©Zv C. k„•Ljv D. Kg© wefvRb
44. ÒAvgiv †Kv_vq AvwQ Ges †Kv_vq †h‡Z PvBÓ-G `y‡qi gv‡S †mZzeÜb iPbv K‡i ------|
A. wb‡`©kbv B. †bZ…Z¡ C. cwiKíbv D. wbqš¿Y
45. †KvbwU msMVb cÖwµqvi c`‡¶c bq?
A. j¶¨ wba©viY B. `vwqZ¡ I KZ…©Z¡ msÁvwqZKiY C. `vwqZ¡ I KZ…©Z¡ AcY© D. cvi¯úwiK m¤úK© cÖwZôv
46. †KvbwU cÖvPxb †bZ…‡Z¡i aiY?
A. •¯^iZvwš¿K B. wcZ…myjf C. MYZvwš¿K D. gy³ †bZ…Z¡
47. wb‡Pi †KvbwU e¨emvq cwi‡e‡ki Dcv`vb bq?
A. A_©‣bwZK kw³ B. cÖhyw³MZ kw³ C. gb¯ÍvwË¡K kw³ D. gy`ªvùxwZ
48. wb‡gœi †Kvb c×wZwU Avg`vwb I ißvwb wbqš¿‡Y e¨eüZ nq bv?
A. jvB‡mÝ e¨e¯’v B. ïé Av‡ivc C. †KvUv wba©viY D. gvïjcÎ

Page 2 of 6
 Marketing
49. AwfÁZv n‡”Q AwR©Z -- |
A. ev¯Íe Ávb B. f¨vjy C. cY¨ D. †mev
50. Facebook, Twitter, YouTube BZ¨vw` e¨eüZ nq †Kvb wecY‡bi hy‡M?
A. Drcv`b hy‡M B. weµq hy‡M C. wecYb hy‡M D. Ab-jvBb wecYb hy‡M
51. ÷v‡ii †ÿ‡Î †Kvb †K․kj MÖnY Kiv nq?
A. bM` A_© Zz‡j †bIqv B. wejwMœKiY/ZijxKiY C. evRvi †kqvi MVb/e„w× Kiv D. evRvi †kqvi a‡i ivLv
52. wb‡¤œi †Kvb Dcv`vbwU wecYb wgkÖ‡Yi ewnf‚©Z?
A. cY¨ B. g~j¨ C. cÖ‡gvkb D. hvÎx
53. †KvbwU mvgwóK cwi‡e‡ki D`vniY?
A. cÖwZ‡hvMx B. MÖvnK C. ms¯‥…wZ D. ga¨¯’e¨emvqx
54. cÖwZ‡hvMx Kviv?
A. hv‡`i mgcwigvb m¤ú` Av‡Q B. hv‡`i mgcwigvb Kg©x Av‡Q
C. hviv mgRvZxq cY¨ Drcv`b I evRviRvZ K‡i D. hv‡`i c‡Y¨i `vg †ewk
55. wb‡Pi †KvbwU †µZvi cY¨ µ‡qi c×wZ?
A. cwi`k©b B. bgybv msMÖn C. cY¨ weeiYx D. me¸‡jvB
56. cY¨ Drcv`b I weµ‡qi Rb¨ Acwinvh© †KvbwU?
A. AvšÍR©vwZK mieivn B. evRvi Z_¨ C. ¯’vbxq Pvwn`v D. Pzw³
57. wb‡Pi †Kvb e¨w³MZ Dcv`vbwU †fv³vi µq AvPi‡Y cÖfve we¯Ívi K‡i?
A. cwievi B. †ckv C. ‡cÖlYv D. wb‡`©kK `j
58. †Kvb ai‡Yi jÿ¨vq‡b †µZv Dc‡hvMxKiY (Customization) e¨eüZ nq?
A. Ac„_KxKiY B. c„_KxKiY C. †K›`ªxf~Z D. e¨wóK
59. wb‡¤œi †KvbwU †fvM¨ c‡Y¨i D`vniY bq?
A. Pvj B. nvZ Nwo C. †Ljbv D. UvBc ivBUvi
60. g~j¨ wb©avi‡Yi D‡Ïk¨ n‡jv-
A. RxebhvÎvi gv‡bvbœqb B. gybvdv me©vwaKiY C. RvZxq Avq e„w× D. mgvR †mev

Finance & Banking

61. A_v©qb ej‡Z †evSvq
A. wewb‡qvM wm×všÍ B. g~jab msMÖn C. g~jab wbqš¿Y D. me¸‡jvB
62. †Kv¤úvwb cÖ_gev‡ii gZ g~jab msMÖn Ki‡Z cv‡i ......... †_‡K|
A. gva¨wgK evRvi B. cÖv_wgK evRvi C. Z…Zxq evRvi D. PZz_© evRvi
63. eZ©gvb g~j¨‡K e„w× Ki‡Z PvB‡j evÆvi nvi-
A. evov‡Z n‡e B. Kgv‡Z n‡e C. k~b¨ n‡Z n‡e D. AcwiewZ©Z _vK‡e
64. wewb‡qvM Kvh©µg n‡Z bM` cÖev‡ni D`vnib †KvbwU?
A. eÛ Bmy¨i gva¨‡g bM` msMÖn B. g~jabx ÷K cyb:µ‡qi Rb¨ bM` cÖ`vb
C. hš¿cvwZ weµq K‡i bM` msMÖn D. KuvPvgvj mieiv‡ni Rb¨ we‡µZv‡K cÖ`vb
65. bM` A_© msiÿ‡Yi D‡Ïk¨ Kx?
A. †jb‡`b B. c~e©mZK©Zv C. dUKv jvf D. me¸‡jvB
66. B‡qì Uz †gPzwiwU wb‡¤œi †KvbwU Øviv cÖfvweZ bq?
A. Kycb †iU B. Bmy¨ g~j¨ C. cwi‡kva g~j¨ D. my‡`i cwigvb
67. g~ja‡bi e¨q n‡jv ....... Mo LiP|
A. g~ja‡bi mKj Dr‡mi B. F‡Yi C. ‡kqv‡ii D. ‡kqvi I F‡Yi
68. †Kv‡bv cÖK‡íi wbU eZ©gvb g~j¨ aYvZ¡K n‡j, Ògybvdv AR©b m~PKÓ -Gi gvb n‡e:
A. 1 B. 1-Gi Kg C. 1-Gi †ewk D. k~Y¨
69. †K›`ªxq e¨vsK †Lvjv evRv‡i †UªRvwi wej weµq Ki‡j hv nq-
A. evRv‡i gy`ªv mieivn n«vm cvq B. µq ¶gZv e„w× cvq C. e¨vs‡Ki msL¨v e„w× cvq D. evRv‡i gy`ªv mieivn e„w× cvq
70. evwYwR¨K e¨vs‡Ki KvR n‡jv-
A. gy`ªvi Bmy¨ B. FY wbqš¿Y C. MÖvnK‡`i FY`vb D. •e‡`wkK gy`ªvi wbqš¿Y
71. †KvbwU AwMœwegvi mvaviY Dc`vb?
A. `yÕwU c¶ B. ¯^xK…wZ C.c¶mg~‡ni †hvM¨Zv D. me¸‡jvB
72. gvby‡li Rxeb, m¤cwË I Ab¨wea ¯^v_© mswkøó wel‡q `yN©Ubvi cÖwZi¶v‡_© MÖnY Kiv nq:
A. m¤úwË wegv B. `yN©Ubv wegv C. Rxeb wegv D. AwMœ wegv
Page 3 of 6
 Written Part

01. Translate the following sentences into English: [41= 4]

(a) Avcwb †h e¨w³i K_v ej‡Qb †m †eu‡P †bB|
Ans: The person whom you are talking about is no more.
(b) fyj Kiv gvby‡li ¯^fve|
Ans: To err is human.
(c) nZ¨vKvix GB AcivawU m¤ú‡K© †Kvb Aby‡kvPbv Kij bv|
Ans: The murderer felt no remorse for this crime.
(d) Avwg KvRwUi mv‡_ cwiwPZ|
Ans: I am familiar with the job.

02. Translate the following sentences into Bangla: [41= 4]

(a) He did not know whether George will come.
Ans: †m RvbZ bv RR© Avm‡e wK bv|
(b) The house is to let.
Ans: GB evwowU fvov †`qv n‡e|
(c) Honesty is a great virtue.
Ans: mZZv GKwU gnr ¸Y|
(d) After meat comes mustard.
Ans: b~b Avb‡Z cvbZv dzivq|

03. wb‡Pi evK¨¸‡jvi evbvb I e¨vKiYMZ ÎæwU ms‡kvab K‡i †jL| ev‡K¨ †Kv‡bv kã ms‡hvRb ev we‡qvRb Kiv hv‡e bv| [4]
K) Kj¨vbgq c„w_we iPbv Kiv m¤¢e|
DËi: Kj¨vYgq c„w_ex iPbv Kiv m¤¢e|
L) gvbe-Kj¨vb n‡jv gvby‡li mvwe©K g½‡ji cÖqvk|
DËi: gvbe-Kj¨vY n‡jv gvby‡li mvwe©K g½‡ji cÖqvm|
M) †nv‡m‡bi g¯ÍK jÿ Kwiqv Zievwi D‡Ëvjbcye©K AvNvZ Kwij|
DËi: †nv‡m‡bi g¯ÍK jÿ¨ Kwiqv Zievwi D‡Ëvjbc~e©K AvNvZ Kwij|
N) Giƒc K‡g© wKQz‡ZB Kvh©wmä n‡ebv|
DËi: Giƒc K‡g© wKQz‡ZB Kvh©wm× n‡e bv|
04. Read the following paragraph carefully and identify the errors. Write the corrected words/phrases in your script. [4]
The earth is about 4.5 billion (a) year old, and during its life, the climate has changed quite often and the planet (b) have
experienced an Ice Age, warming, and everything in between. Scientists agree that the Earth's average temperature has
increased by about 1.8F over the past 200 years. It may not sound like a big change, but it will influence the earth. The earth
is like a greenhouse, which (c) use by some farmers, florists, and others to grow plants. A greenhouse is a 'glass-covered'
building that absorbs the heat from the sun. It is usually very hot. Of course, the earth is not covered with glass, but the
greenhouse effect refers to the retention of the sun's warmth in the earth's lower atmosphere by greenhouse gases. The
greenhouse gases include mostly carbon dioxide, methane, and nitrous oxide. These gases (instead of glass) act as a blanket
for the earth, helping to keep the earth warm enough to support life, at an average temperature of about 59F. An increase in
the greenhouse gases causes the earth to (d) became warmer.
Answer: (a) years; (b) has; (c) is used; (d) become.

5a. wnmveweÁvb [8]

i. AvgvbZKvixi cÖ‡`q we‡ji g~j¨ e¨vsK KZ…©K cwi‡kva Kiv n‡j e¨vsK mgš^q weeiYx‡Z Kx Kiv nq?
DËi: AvgvbZKvixi eB‡qi †Ri †_‡K we‡qvM Kiv nq|
What is done in the bank reconciliation statement when the depositor's bill is paid by the bank?
Ans: Deducted from the book balance of the depositor.

Page 4 of 6
 ii. wnmve eQ‡ii ïiæ‡Z GKwU †Kv¤úvwbi `vq I gvwjKvbv ¯^‡Z¡i cwigvY wQj h_vµ‡g 6,50,000 UvKv I 8,25,000 UvKv| D³ wnmve eQ‡i
†Kv¤úvwbi m¤ú` n«vm cvq 2,00,000 UvKv I `vq n«vm cvq 1,00,000 UvKv| gvwjKvbv ¯^‡Z¡ cwieZ©b m„wóKvix Ab¨ †Kv‡bv †jb‡`b bv n‡q
_vK‡j D³ eQ‡ii wbU gybvdv ev wbU ÿwZi cwigvY KZ? (At the beginning of the accounting year, the liability and owner's
equity of a company were Tk. 6,50,000 and Tk. 8,25,000 respectively. During the year, the assets decrease by Tk.
2,00,000 and the liabilities decrease by Tk. 1,00,000. If there is no other transaction affecting owner's equity, what is
the amount of net profit or net loss during the year?)
Ans: wbU ÿwZ 1,00,000 UvKv (Net loss Tk. 1,00,000)
iii. hw` mKj m¤úwË †WweU I mKj `vq †µwWU Kiv nq Z‡e Rv‡e`v `vwLjvwUi cÖK…wZ Kxiƒc? (What is the nature of the journal entry if
all assets are debit and all liabilities are credit?)
Ans: cÖviw¤¢K `vwLjv (Opening entry)
iv. GKwU †Kv¤úvwb Ry‡bi 5 Zvwi‡L 13,000 UvKvi m¤¢vi µq K‡i Ges m¤úwË wn‡m‡e wjwce× K‡i| Ry‡bi 30 Zvwi‡L 6,000 UvKvi m¤¢vi nv‡Z
_vKj| Ry‡bi 30 Zvwi‡L mgš^q `vwLjv n‡e (A Company purchased Tk. 13,000 worth of supplies on June 5 and recorded the
purchase as an asset. On June 30, an inventory of the supplies indicated only Tk. 6,000 on hand. The adjusting entry
that should be made by the company on June 30 is)
Ans: m¤¢vi LiP †Wt 7,000 UvKv; m¤¢vi †µt 7,000 UvKv (Debit Supplies Expense, Tk. 7,000; Credit Supplies, Tk. 7,000)
v. cÖ‡`q †bvU 90,000 UvKv; cÖ‡`q wnmve 70,000 UvKv; AMÖcÖ`Ë wegv 20,000 UvKv; AbycvwR©Z Avq 80,000 UvKv; cÖ‡`q my` 40,000 UvKv;
cÖ‡`q †eZb 30,000 UvKv; eÜwK FY 1,10,000 UvKv| PjwZ `v‡qi cwigvY KZ?
DËi: 3,10,000 UvKv|
Notes Payable Tk. 90,000; Accounts Payable Tk. 70,000; Prepaid Insurance Tk 20,000; Unearned Revenue Tk. 80,000;
Interest payable Tk. 40,000; Salary Payable Tk. 30,000; Mortgage Loan Tk. 1,10,000. How much is the current liability
amount?
Ans: Tk. 3,10,000.
vi. †mev cÖ`v‡bi ci bM` 2,000 UvKv MÖnY K‡i fzjekZ AbycvwR©Z †mev Avq wnmve †µwWU Kiv n‡q‡Q| GB fzjwUi Rb¨ ms‡kvabx `vwLjv Kx n‡e?
DËi: AbycvwR©Z †mev Avq †WweU 2,000
†mev Avq †µwWU 2,000
Unearned Service Revenue account has been erroneously credited by receiving Tk. 2,000 in cash after rendering
services. What is the rectifying entry for this mistake?
Ans: Unearned Service Revenue Debit 2,000
Service Revenue Credit 2,000
vii. cÖviw¤¢K gRyZ: 4 UvKv `‡i 1,000 GKK; µq, 19 gvP©: 7 UvKv `‡i 5,000 GKK; µq, 25 b‡f¤^i: 9 UvKv `‡i 4,000 GKK; mgvcbx gRyZ:
3,000 GKK| FIFO c×wZ‡Z mgvcbx gRy‡Zi g~j¨ KZ?
DËi: 27,000 UvKv|
Opening inventory: 1,000 units at Tk. 4; Purchase, March 19: 5,000 units at Tk. 7; Purchase, 25 November 4,000 units
at Tk. 9; Closing inventory: 3,000 units. What is the value of closing inventory under FIFO method?
Ans: Tk. 27,000.
viii. GKwU †Kv¤úvwbi wbU gybvdv 66,000 UvKv Ges AvqK‡ii nvi 45% n‡j AvqK‡ii cwigvY KZ?
DËi: 54,000 UvKv|
What is the amount of income tax if a company has a net profit of Tk. 66,000 and the rate of income tax is 45%?
Ans: Tk. 54,000.

5b. e¨emvq bxwZ [8]

i. e¨emv‡qi †¶‡Î ÔcÖwgZKiYÕ Kx ai‡bi Dc‡hvM m„wó K‡i? (What type of utility is created by standardization in business?)
Ans: gvbMZ (Quality)
ii. AvBb-k„•Ljv cwiw¯’wZ Kviev‡ii †Kvb cwi‡e‡ki g‡a¨ c‡o? (Which environment of business includes law and order?)
Ans: ivR‣bwZK cwi‡ek (Political environment)
iii. e¨vswKs I A-e¨vswKs e¨emv‡qi †ÿ‡Î m‡ev©”P Askx`v‡ii msL¨v n‡”Q h_vµ‡g ---- I ----| (The maximum number of partners in a
banking and a non-banking business are----and---respectively.)
Ans: 10, 20 (10, 20)
iv. KZ gv‡mi g‡a¨ GKRb cwiPvjK‡K †hvM¨Zvm~PK †kqvi µq Ki‡Z nq? (Within how many months a director has to buy
qualification share?)
Ans: 2 gvm (2 months)
v. eZ©gv‡b evsjv‡`‡k cÖPwjZ mgevq AvBb KZ mv‡ji? (In Bangladesh the cooperative societies are operated under the act of-)
Ans: 2001 (2001)
vi. †cÖlYvi wØ-Dcv`vb Z‡Ë¡i cÖeZ©K †K? (Who is the proponent of Two Factor theory of motivation?)
Ans: †d«WwiK nvR©evM© (Frederick Herzberg)
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 vii. GKwU e¨emv‡qi SWOT we‡køl‡Y 'O' Øviv eySvq: (In SWOT analysis of a business, the 'O' stands for:)
Ans: Opportunity
viii. cwiKíbvi msL¨vZ¥K cÖKvk‡K e‡j -----------| (Numerical expression of plan is called ----------.)
Ans: ev‡RU (Budget)

gv‡K©wUs A_ev wdb¨vÝ GÛ e¨vswKs [8]

5c. [I] gv‡K©wUs
i. Drcv`b `ÿZv e„w× ev Kg Li‡P †ewk Drcv`b evRviRvZKi‡Yi †Kvb gZev‡`i welqe¯‘? (Production efficiency or producing
more goods with less cost is object of which marketing concept?)
Ans. Drcv`b gZev` (Production concept)
ii. evRviRvZKi‡Yi †Kvb gZev` c‡Y¨i cÖ‡gvk‡b wek¦vm K‡i? (Which marketing concept believes in promotion of the
product?)
Ans. weµq gZev` (Selling concept)
iii. †Kvb ai‡bi cwiKíbv cÖwZôvb‡K cÖwZwbqZ cwieZ©bkxj cwi‡e‡ki mv‡_ Lvc LvIqvq? (Which plan adapts the firm with
constantly changing envirronment?)
Ans. †K․kjMZ cwiKíbv (Strategic plan)
iv. hv`yNi, wek¦we`¨vjq †Kvb ai‡bi evRvi? (What type of market is Museum & university?)
Ans. cÖvwZôvwbK evRvi (Institutional Market)
v. c‡Y¨i Rxeb P‡µi †Kvb ¯Í‡i †Kv¤úvwb c‡Y¨i •ewkó¨ cwieZ©b Kivi †Póv K‡i? (In which stage of the product life cycle, the
company tries to modify the characteristics of the product?)
Ans. c~Y©Zv ¯Íi (Maturity)
vi. 99.99 wK ai‡bi g~j¨? (What type of pricing is 99.99?)
Ans. gb¯ÍvwË¡K g~j¨ (psychological pricing)
vii. c‡Y¨i g~j¨ I LiP e„w× †c‡j f¨vjy †Kgb n‡e? (If the price and cost of a product increase, the value will-)
Ans. Kg‡e (Decrease)
viii. ÔBMW MvwoÕ †Kvb ai‡bi cY¨? (What type of product is 'BMW Car'?)
Ans. we‡kl cY¨ (specialty product)
-----------------A_ev--------------------
5c. [II] wdb¨vÝ GÛ e¨vswKs
i. SWIFT Gi c~Y©iƒc-(What is the full form of SWIFT?)
Ans. Society for Worldwide Interbank Financial Telecommunication
ii. mgc©Y g~j¨ K_vwU †Kvb wegvi †ÿ‡Î c‡hvR¨? (The term surrender value is related to which insurance?)
Ans. Rxeb wegv (life insurance)
iii. †Kvb ai‡bi †PK n¯ÍvšÍ‡i Aby‡gv`‡bi cÖ‡qvRb †bB? (Which cheque doesn’t require any endorsement for negotiation?)
Ans. evnK †PK (Bearer Cheque)
iv. kZ©c~iY mv‡c‡¶ †K›`ªxq e¨vs‡Ki ZvwjKvfy³ n‡j Zv‡K Kx ai‡bi e¨vsK e‡j? (If a bank becomes listed with central bank by
fulfilling the given conditions the bank will be known as:)
Ans. Zdwmwj e¨vsK (scheduled bank)
v. wewb‡qvMKvix †gqv`c~wZ©i c~‡e©B eÛ weµq Ki‡Z PvB‡j Ges weµ‡qi mgq eÛwUi my‡`i nvi µ‡qi mgq A‡cÿv †e‡o †M‡j H wewb‡qvMKvix
†Kvb ai‡bi SuywK enb Ki‡e? (If an investor may have to sell a bond prior to maturity and interest rates have risen
since the bond was purchased, the investor is exposed to:)
Ans. my‡`i nvi SzuwK (interest rate risk)
vi. evsjv‡`‡k eZ©gv‡b cÖPwjZ †`Dwjqv AvBb KZ mv‡ji? (The present bankruptcy act in Bangladesh was passed in the
year….)
Ans. 1997 (1997)
vii. g~ja‡bi †Kvb Dr‡mi A_©vq‡bi LiP me©vwaK? (Which of source has highest financing cost?)
Ans. mvaviY †kqvi (Common share)
viii. e‡Ûi Dci wjwLZ kZ©mg~n‡K Kx ejv nq? (The terms and conditions written on the face of the bond is known as:)
Ans. eÛ B‡ÛÂvi (Bond indenture)
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