C Unit Set B

Model Test–03
mgq: 45 wg. c~Y©gvb: 60
Bangla
01. DËg Gi wecixZv_©K kã †KvbwU?
A. Aag B. AbyËg C. KzrwmZ D. Ae©vPxb
02. eyw× Gi mgv_©K bq †KvbwU?
A. gbxlv B. hyw³ C. cÖÁv D. gbb
03. cvKv `yB †µvk c_ nuvwUqv we`¨v AR©b Kwi‡Z hvq †K?
A. b¨vov B. wejvmx C. g„Zz¨Äq D. ûgvq~b
04. mw܇Z ¯^iaŸwbi c‡i e¨ÄbaŸwb Avm‡j Kx ai‡bi cwieZ©b nq?
A. ¯^iaŸwb cwieZ©b nq B. e¨Äb jyß nq C. e¨Äb cwieZ©b nq D. ¯^iaŸwb jyß nq
05. Acwimxg hš¿Yv`» cwiYwZi g‡a¨ mgvß iPbv †KvbwU?
A. Rxeb I e„ÿ B. gvwm-wcwm C. wmivR‡ÏŠjv D. AcwiwPZv
06. ÔDc‡`k Qvov jä cÖ_g ÁvbÕ- Gi GK K_vq cÖKvk †KvbwU?
A. †Q`bx B. cÖeªR¨v C. av‡ivò D. DcÁv
07. evsjv eY©gvjvq Ôc~Y©gvÎvÕ I ÔAa©gvÎviÕ e‡Y©i msL¨v h_vµ‡g-
A. 40wU I 10wU B. 32wU I 8wU C. 30wU I 10wU D. 32wU I 18wU
08. Ô†ZvgviB wen‡b Kvw›`‡Q wef‚uB evQv evQv e‡jÕ GLv‡b wØiæw³wU †Kvb c`iƒ‡c e¨eüZ n‡q‡Q?
A. we‡k‡l¨i we‡klY B. bvg we‡klY C. fve we‡klY D. Ae¨‡qi we‡klY
09. Ôhy× _vg‡j kvwšÍ †b‡g AvmZÕ| GwU †Kvb Kv‡ji D`vniY?
A. wbZ¨e„Ë AZxZ B. wbZ¨e„Ë eZ©gvb C. mvaviY eZ©gvb D. mvaviY AZxZ
10. ÔPvinvwZÕ †Kvb mgvm?
A. wظ B. eûeªxwn C. Kg©aviq D. msL¨vevPK eûeªxwn
11. ÔDr + gyL = D¤§yLÕ Kx ai‡bi aŸwb cwieZ©b?
A.cÖMZ mgxfeb B. civMZ mgxfeb C. cÖMZ ¯’im½wZ D. A‡b¨vb¨ ¯^im½wZ
12. ¯^fveZB ÔYÕ e¨eüZ n‡q‡Q-
A. iyw·Yx B. eªvþY C. Z…Y D. cvwY

English
Find the most appropriate option
13. After seeing a movie based on a novel, –––––––
A. the book is read by many people B. the book made many people want to read it
C. many people want to read the book D. the reading of the book interests many people
14. The salary of a bus driver is much higher _____.
A. in comparison with the salary of a teacher B. than a teacher
C. than that of a teacher D. to compare as a teacher
15. We are late. The film ––– by the time we get to the cinema.
A. will already start B. will be already started C. will already have started D. will already be starting
Fill in the gaps with the appropriate prepositions (16-17)
16. He was fatigued ––––– the tedious work.
A. at B. by C. with D. to
17. Industrial sponsorship is a supplement ______ government funding.
A. to B. in C. besides D. against
18. The word 'DENIGRATE' means-
A. praise B. punish C. degrade D. expel
19. One who pretends illness to escape duty-
A. Truant B. Malingerer C. Hypocrite D. Concubine
20. The antonym of 'AUGMENT'
A. distract B. infer C. publicize D. dwindle
21. The antonym of 'INCONSEQUENTIAL'
A. slender B. noteworthy C. restrained D. inaccurate
22. Complete the sentence: With the benefit of –––––, it is easy to see the mistakes we made last year.
A. nostalgia B. prophecy C. insight D. hindsight
23. The phrase 'Hobson’s choice' means-
A. tough choice B. easy choice C. no choice at all D. free choice
24. ‘Hold water’ means-
A. without provocation B. be logical C. cold water D. failure
Accounting
25. GKwU cyivZb Mvwoi cybtms¯‹iY e¨q ___ D`vniY|
Page 1 of 6
 A. GKwU g~jabRvZxq Li‡Pi B. GKwU wejw¤^Z gybvdvRvZxq Li‡Pi C. GKwU gybvdvRvZxq Li‡Pi D. GKwU cwiPvjb e¨‡qi
26. mgvcb cÖwµqvq (1) e¨qmg~n, (2) D‡Ëvjb, (3) Avqmg~n, Ges (4) Avq mvivsk wnmve mgvß Kivi Rb¨ c„_K c„_K `vwLjv †`Iqv nq| GB `vwLjv¸‡jvi
mwVK µg n‡jv:
A. (4), (3), (2), (1) B. (1), (2), (3), (4) C. (3), (1), (4), (2) D. (3), (1), (2), (4)
27. 2020 mv‡j m¤úwË n«vm cvq 70,000 UvKv Ges gvwj‡Ki ¯^Z¡ n«vm cvq 60,000 UvKv| Zvn‡j `vq:
A. e„w× cvq 10,000 UvKv B. n«vm cvq 10,000 UvKv C. n«vm cvq 60,000 UvKv D. n«vm cvq 1,30,000 UvKv
28. ¯’vqx m¤úwË weµq K‡i jvf nq, hLb weµqgyj¨:
A. fMœve‡klg~‡j¨i †P‡q †ewk nq B. evRvig~‡j¨i †P‡q †ewk nq C. eBg~‡j¨i †P‡q †ewk nq D. cyÄxf‚Z AeP‡qi †P‡q †ewk nq
29. wb‡gœi †KvbwU cwiPvjb Kvh©vewji †kÖwYfz³ Kiv nq?
A. bM` jf¨vsk cÖ`vb B. hš¿cvwZ weµq C. Ab¨ cÖwZôvb‡K FY cÖ`vb D. `xN©‡gqvw` F‡Yi my` cÖ`vb
30. †KvbwU wnmveweÁvb K¨vwiqv‡ii mv‡_ m¤úwK©Z bq?
A. public accounting B. personal accounting C. private accounting D. governmental accounting
31. cÖZ¨¶ KuvPvgvj µq 1,50,000 UvKv, wKšÍy Drcv`‡b e¨en„Z nq 1,20,000 UvKvi KuvPvgvj, cÖZ¨¶ gRywi 80,000 UvKv| KviLvbv Dcwie¨q gRywi e¨‡qi
125% PvR© Kiv nq| D³ e‡l© Avm‡j KviLvbv Dcwie¨q eve` 50,000 UvKv e¨q nq| weµq I cÖkvmwbK LiP 60,000 UvKv| D³ e‡l© PjwZ Kv‡h©i
†Kv‡bv gRyZ wQj bv| D³ e‡l© Drcvw`Z c‡Y¨i e¨q UvKvq KZ?
A. 3,50,000 B. 3,60,000 C. 2,50,000 D. 3,00,000
32. Rv‡e`v `vwLjvmg~n LwZqv‡b ¯’vbvšÍi Kiv nq-
A. wnmve b¤^‡ii µgvbymv‡i B. eY©gvjvi µgvbymv‡i C. mg‡qi µgvbymv‡i D. Avw_©K weeiYxi µgvbymv‡i
33. wb‡gœi †Kvb Avw_©K weeiYx GKwU wbw`©ó Zvwi‡Li R‡b¨ cÖ¯‘Z Kiv nq?
A. Avw_©K Ae¯’vi weeiYx B. bM` cÖevn weeiYx C. msiwÿZ Avq weeiYx D. me¸‡jvB
34. cÖviw¤¢K gRyZ Kg †`Lv‡bv n‡j Kg †`Lv‡bv n‡e-
A. m¤ú` B. weµxZ c‡Y¨i e¨q C. wbU Avq D. mgvcbx gRyZ
35. Avq-e¨q wnmv‡e Puv`v eve` 19,000 UvKv †`Lv‡bv nq| †gvU cÖvß Pvu`vi g‡a¨ weMZ eQ‡ii 4,000 UvKv Ges AvMvgx eQ‡ii 2,000 UvKv AšÍfz©³ | PjwZ
eQ‡ii e‡Kqv Puv`v 5,000 UvKv n‡j †gvU cÖvß Pvu`vi cwigvY KZ?
A. 20,000 UvKv B. 19,000 UvKv C. 22,000 UvKv D. 18,000 UvKv
36. `yBwU e¨emvq cÖwZôv‡bi Kvh©vewj GKwÎZKiY Agvb¨ K‡i-
A. HwZnvwmK e¨q bxwZ B. e¨emvq mËv Abygvb C. Avw_©K GKK Abygvb D. Pjgvb cÖwZôvb Abygvb

Management
37. ÒAb¨ wk‡íi Drcvw`Z DcKiY GKwÎZ K‡i bZzb cY¨ Drcv`‡b wbhy³ wkíÓ †KvbwU?
A. we‡kølY wkí B. †hŠwMK wkí C. cÖwµqv wfwËK wkí D. ms‡hvRb wkí
38. me‡P‡q cÖvPxb e¨emvq msMVb †KvbwU?
A. GKgvwjKvbv B. Askx`vwi C. †hŠ_ g~jabx †Kv¤úvwb D. mgevq mwgwZ
39. iwK‡ei eqm 17 eQi| †m GKwU Askx`vwi e¨emv‡qi Askx`vi| †m Askx`vwi e¨emv‡qi gybvdv †_‡K Kx nv‡i jf¨vsk cv‡e?
A. wewb‡qvM Abymv‡i B. Pzw³ Abymv‡i C. 6% D. jf¨vsk cv‡e bv
40. †Kv¤úvwbi ¯§viKwjwci me‡P‡q ¸iæZ¡c~Y© aviv n‡jv:
A. bvg aviv B. wVKvbv aviv C. D‡Ïk¨ aviv D. Ae¯’vb aviv
41. mgevq mwgwZi GKRb m`‡m¨i †kqvi †Kbvi m‡e©v”P mxgv n‡jv:
A. 6,000 UvKv B. †gvU g~ja‡bi 15% C. †gvU g~ja‡bi 25% D. †gvU g~ja‡bi 20%
42. evsjv‡`‡k me‡P‡q †ewk cwijw¶Z nq-
A. mgevq mwgwZ B. cvewjK wj. †Kv. C. GK gvwjKvbv e¨emvq D. Askx`ix e¨emvq
43. ÔP‚ovšÍ mwØk¦vmÕ K_vwU †h †¶‡Î cÖ‡hvR¨
A. Askx`vix Kvievi B. †hŠ_ g~jabx †Kv¤úvwb C. mgevq mwgwZ D. ivó«xq Kvievi
44. †Kv¤úvwbi `ywU evwl©K mvaviY mfvi ga¨eZ©x mg‡qi e¨eavb ------- gv‡mi †ewk n‡e bv|
A. 12 gvm B. 15 gvm C. 18 gvm D. 6 gvm
45. wb‡¤œi †KvbwU Kv‡Ri gva¨‡g cÖwkÿY?
A. wkÿvbwek cÖwkÿY B. Av‡jvPbv C. Kg©kvjv D. M‡elYv
46. wb‡`©kbv‡K cÖkvm‡bi ü`wcÛ e‡j‡Qb †K?
A. Demok B. Demon C. J.P. Massio D. Ernest Dale
47. The Theory of Human Motivation MÖš’wUiiPwqZv †K?
A. Aveªvnvg gvm‡jv B. ievU© I‡qb C. g¨vKwjj¨vÛ D. DBwjqvg wRIDwP
48. wbqš¿‡Yi me©‡kl avc †KvbwU?
A. Av`k©gvb wba©viY B. ms‡kvabg~jK e¨e¯’v MÖnY C. mgš^q mvab D. cÖK…Z Kvh©dj cwigvc
Marketing
49. wb‡¤œi †KvbwU ga¨¯’ e¨emv‡qi mwVK Abyµg?
A. Drcv`K → LyPiv e¨emvqx → cvBKvi → †fv³v B. Drcv`K → cvBKvi → †fv³v → LyPiv e¨emvqx

Page 2 of 6
 C. LyPiv e¨emvqx → cvBKvi → †fv³v → Drcv`K D. Drcv`K → cvBKvi → LyPiv e¨emvqx → †fv³v
50. wb‡Pi †KvbwU eûkvLv wecwYi D`vniY?
A. Avjgvm B. †gv¯Ídv gvU© C. evUv D. Av‡Mviv
51. wb‡Pi †KvbwU gv‡K©wUs cÖ‡gvk‡bi Dcv`vb wn‡m‡e we‡ewPZ?
A. †mevmg~n B. eª¨vÛ bvg C. Ae¯’vb D. cÖZ¨ÿ evRviRvZKiY
52. †Uwjgv‡K©wUs Kx‡mi Ask?
A. cÖZ¨ÿ gv‡K©wUs B. m¤úK© gv‡K©wUs C. mvgvwRK gv‡K©wUs D. fvBivj gv‡K©wUs
53. gvbwmK kÖg †ewk jv‡M †Kvb Kvh©wU‡Z?
A. wewbgq B. evRvi Z_¨ msMÖn C. eÈb D. gvb wba©viY
54. wb‡¤œi †KvbwU †fv³v‡`i m‡½ `xN©‡gqvw` m¤úK© m„wó‡Z gyL¨ f‚wgKv cvjb K‡i?
A. c‡Y¨i Kg g~j¨ B. †µZv mš‘wó C. cÖ‡qvRb Abyaveb D. AwaK weÁvcb
55. evRviRvZKiY gZev` Abyhvqx †Kv¤úvwb gybvdv AR©b K‡i-
A. weµq e„w×i gva¨‡g B. †fv³v‡`i mš‘wó weav‡bi gva¨‡g C. gvbe Kj¨v‡Yi gva¨‡g D. cY¨ Dbœq‡bi gva¨‡g
56. m¤úK© wfwËK wecY‡bi gva¨‡g †Kvb c‡ÿi mv‡_ m¤úK© cÖwZôv Kiv nq?
A. †fv³v B. cwi‡ekK C. miKvi D. me¸‡jvB
57. †Kv¤úvwb Zvi my‡hvM-myweav I ûgwK wba©viY Ki‡Z cv‡i-
A. Avf¨šÍixY cwi‡ek we‡køl‡Yi gva¨‡g B. evwn¨K cwi‡ek we‡køl‡Yi gva¨‡g
C. bxwZ I †KŠkj we‡køl‡Yi gva¨‡g D. cwiKíbv ev¯Íevq‡bi gva¨‡g
58. wb‡Pi †KvbwU wecb‡Yi e¨wóK cwi‡e‡ki AšÍM©Z bq?
A. †Kv¤úvbx B. mievinKvix C. cÖhyw³ D. Rb‡Mvôx
59. me‡P‡q `ªæZ I e¨qeûj cwien‡bi c_ †KvbwU?
A. moKc_ B. Rjc_ C. AvKvkc_ D. cvBcjvBj
60. wb‡Pi †Kvb gb¯ÍvwZ¡K Dcv`vbwU †fv³vi µq AvPi‡Y cÖfve we¯Ívi K‡i?
A. cwievi B. mvgvwRK †kÖYx C. wek¦vm I g‡bvfve D. wb‡`©kK `j

Finance & Banking

61. wb‡¤œi †KvbwU A‡_©i e¨envi?
A. ¯’vqx m¤ú` K‡g hvIqv B. `vq e„w× cvIqv C. m¤úwË e„w× cvIqv D. Ki †diZ
62. hLb †Kv‡bv cvewjK wj: †Kv¤úvwb cÖ_gev‡ii gZ RbM‡bi wbKU †kqvi µ‡qi Avnevb Rvbvq, ZLb Zv‡K ejv nq-
A. Initial public offering B. Seasoning C. Trading D. none of the above
63. 10 eQi c‡i Zzwg 80,000 UvKv cv‡e| hw` nVvr K‡i my‡`i nvi †e‡o hvq Z‡e †Zvgvi fwel¨‡Z cvc¨ A‡_©i eZ©gvb g~j¨-
A. n«vm cv‡e B. e„w× cv‡e C. AcwiewZ©Z _vK‡e D. Av‡iv Z_¨ Qvov wbY©q Kiv m¤¢e bq
64. wb‡¤œi †Kvb Kvi‡b bM` cÖevn weeiYx e¨envi Kiv DwPZ n‡e bv?
A. wbU Av‡qi Rb¨ B. fwel¨r bM` cÖev‡ni Rb¨ C. jf¨vsk †`qvi Rb¨ D. `vq †gUv‡bi Rb¨
65. ch©vß cwigvY gRy` cY¨ msiÿY bv Ki‡j-
A. weµq n«vm †c‡Z cv‡i B. †µZv Amš‘ó n‡Z cv‡i C. kÖwgK‡`i QvuUvB Ki‡Z n‡Z cv‡i D. me¸‡jvB
66. 1,000 UvKv mgg~‡j¨i GKwU eÛ hvi Kzcb †iU 8% Ges cÖ‡qvRbxq Av‡qi nvi 15% Zvi g~j¨ †Zvgvi Kv‡Q KZ n‡e?
A. mgg~‡j¨i †P‡q †ewk B. mgg~‡j¨i †P‡q Kg C. 1,000 UvKv D. 1,200 UvKv
67. ‡Kv¤úvwb GeQi †kqvicÖwZ 10 UvKv jf¨vsk cÖ`vb Ki‡jv Ges AvMvgx eQ‡iI †kqvicÖwZ 10 UvKv jf¨vsk cÖ`vb Ki‡e e‡j wVK Kij| GwU jf¨vsk
cÖ`v‡bi †Kvb bxwZi g‡a¨ co‡e?
A. w¯’i nv‡i jf¨vsk e„w× B. MvwYwZK nv‡i jf¨vsk e„w× C. evÆvK…Z nv‡i jf¨vsk e„w× D. k~Y¨ jf¨vsk e„w×
68. cÖZ¨vwkZ Av‡qi nvi 16% Ges SuywKgy³ Av‡qi nvi 6% n‡j wb‡gœi †Kvb cÖKíwU MÖnbxq n‡e?
A. β = 0.50, Return = 11.5% B. β = 1.25, Return = 18.0% C. β = 1, Return = 15.5% D. β = 2, return = 25.0%
69. GKRb e¨emvqxi Rb¨ me©vwaK Dc‡hvMx wnmve †KvbwU?
A. mÂqx wnmve B. PjwZ wnmve C. ¯’vqx wnmve D. me¸‡jvB
70. wb‡Pi †KvbwU †K›`ªxq e¨vsK bq?
A. e¨vsK Ae& Rvcvb B. e¨vsK Ae& Bsj¨vÛ C. e¨vsK Ae& Av‡gwiKv D. wiRvf© e¨vsK Ae& BwÛqv
71. AvbycvwZK AskMÖn‡bi bxwZ ïay †Kvb wegvi †¶‡Î cÖ‡hvR¨?
A. `vq wegv B. m¤úwË wegv C. Rxeb wegv D. wek¦¯ÍZv wegv
72. wegv‡hvM¨ ¯^v_© Aek¨B n‡Z n‡e:
A. wek¦vm‡hvM¨ B. Avw_©K C. Abvw_©K D. Pzw³‡hvM¨

Page 3 of 6
 Written Part

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

(a) Avwg g‡i hv‡ev ZeyI wfÿv Ki‡ev bv|
Ans: I would rather die than beg.
(b) Zv‡K Acgvb Kiv †Zvgvi DwPZ nqwb|
Ans: You should not have insulted him.
(c) gyljav‡i e„wó n‡”Q|
Ans: It is raining cats and dogs/It is raining in torrents.
(d) †m Ggbfv‡e ejwQ‡jv †hb †m wb‡RB †`‡L‡Q|
Ans: He talked as if he had seen it himself.

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

(a) Black will take no other hue.
Ans: Kqjv ay‡jI gqjv hvq bv|
(b) He is too short to touch the switch.
Ans: †m G‡ZvB Lv‡Uv †h myBP ¯úk© Ki‡Z cv‡i bv|
(c) The plane took off in time.
Ans: D‡ovRvnvRwU mgqg‡Zv DÇqb K‡iwQ‡jv|
(d) The child came to me laughing.
Ans: wkïwU nvm‡Z nvm‡Z Avgvi Kv‡Q G‡jv|

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) Avwg GB NUbv Pv¶zl cÖZ¨¶ KwiqvwQ|
DËi: Avwg GB NUbv Pv¶zl †`wLqvwQ|
L) Zvnv‡`i g‡a¨ †ek mL¨Zv †`wL‡Z cvB|
DËi: Zvnv‡`i g‡a¨ †ek mL¨ †`wL‡Z cvB|
M) me©wel‡q evûj¨Zv eR©b Kwi‡e|
DËi: me©wel‡q evûj¨ eR©b Kwi‡e|
N) mKj mf¨MY GLv‡b Dcw¯’Z wQ‡jb|
DËi: mKj mf¨ GLv‡b Dcw¯’Z wQ‡jb|

04. Read the following paragraph carefully and identify the errors. Write the corrected words/phrases in your script. [4]
There are some qualities (a) in a sonnet which make it different from other verse forms. Its definite restrictions make it a challenge
to the artistry of the poet and call for all the technical (b) skill at the poet's command. The more or less set rhyme patterns occurring
regularly within the short space of fourteen lines afford (c) an pleasant effect on the ear of the reader, and can create truly musical
effects. The rigidity of the form precludes too great economy or too great prodigality (d) off word. Emphasis is placed on exactness
and perfection of expression.

Answer:
(a) of, (b) skills, (c) a, (d) of.

5a. wnmveweÁvb [8]

i. GKwU cÖwZôv‡bi Avw_©K djvdj Rvbv hvq †Kvb Avw_©K weeiYx †_‡K? (Financial result of an organization can be know from what
financial statement?)
Ans: Avq weeiYx (income statement)

ii. Ry‡bi 20 Zvwi‡L GKwU Qvcv‡bvi †`vKvb GKRb MÖvnK‡K †i÷z‡i›U wej Qvcv‡bvi gva¨‡g 1,000 UvKvi †mev cÖ`vb Kij| e‡Kqv cwi‡kv‡ai
Rb¨ 5 RyjvB Zvwi‡L MÖvn‡Ki wbKU wej †cÖiY Kiv n‡jv| MÖvn‡Ki wbKU †_‡K 25 RyjvB Zvwi‡L 1,000 UvKvi GKwU †PK cvIqv †Mj| KLb
GB 1,000 UvKv Avq kbv³ Kiv nq? (On June 20, a printing shop provides Tk. 1,000 of services to a customer to custom
print restaurant menus. The customer is sent a bill on July 5 for the amount due. A check in the amount of Tk. 1,000
is received from the customer on July 25. When is the Tk. 1,000 revenue recognized?)
Page 4 of 6
 Ans: 20 Ryb (June 20)

iii. GKRb AvmevecÎ e¨emvqx AvmevecÎ µq K‡i µq wnmv‡e †WweU K‡i‡Q| GUv †Kvb ai‡bi fyj? (A trader of furniture purchased
furniture and debited to purchase account. What type of error is this?)
Ans: †Kv‡bv fyj bq (No error)

iv. weµqg~‡j¨i Dci gybvdvi nvi 25% n‡j µqg~‡j¨i Dci gybvdvi nvi KZ? (If the rate of margin is 25%, what is the rate of mark-
up?)
Ans: 33.33% (33.33%)

v. 2021 mv‡j `yB eQ‡ii Rb¨ 48,000 UvKvq GKwU wegv cwjwm µq Kiv nq| 31 wW‡m¤^i 2021 Zvwi‡L wegv e¨q eve` 22,000 UvKv mgš^q
Kiv n‡j cwjwmwU KZ Zvwi‡L µq Kiv n‡qwQj? (An insurance policy for two years at a cost of Tk. 48,000 was purchased in
2021. What is the date on which the policy was purchased when the insurance expense was adjusted of Tk. 22,000 on
31st December 2021?)
Ans: †deªæqvwi 1 (February 1)

vi. 1 Rvbyqvwi 2022 Zvwi‡L miÄvg µq Kiv nq 4,60,000 UvKvq| Gi AvbygvwbK e¨envwiK Rxeb 8 eQi Ges fMœve‡kl g~j¨ 60,000 UvKv|
AePq avh© Kiv nq mij •iwLK c×wZ‡Z| 2023 mv‡ji DØ„Ëc‡Î cyÄxf‚Z AePq ev‡` miÄv‡gi wbU g~j¨ †`Lv‡bv n‡e KZ?
DËi: 3,60,000 UvKv
Equipment was purchased for Tk. 4,60,000 on January 1, 2022. It has an estimated useful life of 8 years and a salvage
value of Tk. 60,000. Depreciation is being computed using the straight-line method. What amount should be shown
for the Equipment, net of accumulated depreciation, in the company's 2023 balance sheet?
Ans: Tk. 3,60,000
vii. cÖZ¨ÿ/mivmwi Ae‡jvcb c×wZ‡Z Kz-FY Ae‡jvc‡bi Rb¨ Rv‡e`v `vwLjv Kxiƒc?
DËi: Kz-FY †WweU; cÖvc¨ wnmve †µwWU|
What is the journal entry for bad debt written-off under direct write-off method?
Ans: Bad Debt Debit; Accounts Receivable Credit.

viii. A·‡dvW© †Kv¤úvwbi wb‡gœi wnmve †Rimg~n i‡q‡Q: bM` 40,000 UvKv; cÖvc¨ wnmve 28,000 UvKv; gRy` cY¨ 12,000 UvKv; f‚wg 110,000
UvKv; `vjvb 100,000 UvKv; cÖ‡`q wnmve 30,000 UvKv; ¯^í‡gqvw` cÖ‡`q †bvU 10,000 UvKv; cÖ‡`q eÛ 80,000 UvKv; mvaviY ÷K
170,000 UvKv; weµq Avq 120,000 UvKv; †eZb I gRywi e¨q 40,000 UvKv; BDwUwjwU e¨q 15,000 UvKv; Ges my` e¨q 5,000 UvKv|
A·‡dvW© †Kv¤úvwbi PjwZ AbycvZ (Oxford Company has the following account balances: Cash Tk. 40,000; Accounts
Receivable Tk. 28,000; Inventory Tk. 12,000; Land Tk. 110,000; Buildings Tk. 100,000; Accounts Payable Tk. 30,000;
Short-term Notes Payable Tk. 10,000; Bonds Payable Tk. 80,000; Common Stock Tk. 170,000; Sales Revenue Tk.
120,000; Salaries and Wages Expense Tk. 40,000; Utilities Expense Tk. 15,000; and Interest Expense Tk. 5,000. The
current ratio for Oxford Company is)
Ans: 2 : 1 (2 : 1)

5b. e¨emvq bxwZ [8]

i. Mv›UPvU© cÖeZ©b K‡ib ‡K? (Who introduced Gantt chart?)
Ans: H. L. Gantt
ii. William G. Ouchi †Kvb †`‡ki e¨e¯’vcbv we‡klÁ wQ‡jb? (Which country does William G. Ouchi belong to?)
Ans: Rvcvb (Japan)
iii. Avgv‡`i †`‡k Avw_©K cwiKíbv †`qv nq †Kvb gv‡m? (Financial planning in our country is made in the month of-)
Ans: Ryb (June)
iv. XvKv ÷K G·‡P‡Äi †UªwWs Kvh©µ‡g ÔA‡Uv‡g‡UW AbjvBbÕ c×wZ KLb Pvjy nq? (When automated online system was introduced in
Dhaka Stock Exchange for conducting its trading activities?)
Ans: 1998 mv‡j (In 1998)
v. †Kv¤úvwbi mfv AvnŸvb K‡i †K? (Who called the meetings of a company?)
Ans: mwPe (Secretary)
vi. mgevq mwgwZ MV‡b Kgc‡ÿ KZRb m`m¨ cÖ‡qvRb? (What is the minimum number needed to form cooperative society?)
Ans: 20 Rb (20)
vii. GATT cwieZ©b K‡i WTO Kiv nq KZ mv‡j? (When was GATT changed to WTO?)
Ans: 1995 (1995)
viii. KvjMZ Dc‡hvM m„wó nq Kx‡mi gva¨‡g? (Time utility is created by-)
Ans: ¸`vgRvZKiY (Warehousing)
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gv‡K©wUs A_ev wdb¨vÝ GÛ e¨vswKs [8]
5c. [I] gv‡K©wUs
i. cÖ‡qvRb hLb ms¯‹…wZ I e¨w³Z¡ Øviv cÖKvwkZ nq ZLb Zv‡K ----- e‡j| (When needs are shaped by culture and individual
personality then the needs become …..)
Ans. Afve (Want)
ii. wewbg‡q Kgc‡ÿ KqwU cÿ RwoZ _v‡K? (At least how many parties are involved in exchange?)
Ans. `yBwU cÿ (Two parties)
iii. evRviRvZKiY wgkÖ‡Yi cÖavb Dcv`vb KqwU? (How many are the main elements of marketing mix?)
Ans. PviwU (Four)
iv. †fv³vi wm×všÍ MÖnY cÖwµqvi †kl avc †KvbwU? (What is the last stage of the consumer decision process?)
Ans. µq-cieZ©x AvPiY (Post Purchase Behavior)
v. Drcv`b e¨‡qi GKwU wbw`©ó cwigvY gybvdv †hvM K‡i c‡Y¨i g~j¨ wba©vi‡Yi c×wZ‡K –––– e‡j| (Pricing method where a certain
percentage of profit is added to the cost of production of a product is called –––––.)
Ans. e¨qwfwËK g~j¨ c×wZ (Cost-based pricing)
vi. `„k¨gvb I A`„k¨gvb †Kvb wKQz hv †fv³vi cÖ‡qvRb c~iY Ki‡Z cv‡i Zv‡K e‡j- (Anything tangible and intangible that has the
capacity to satisfy customers' need is called-)
Ans. cY¨ (Product)
vii. †µZviv †Kvb c‡Y¨i ¸Yv¸Y, g~j¨ I ÷vBj Zzjbv K‡i µq K‡i? (Which type of products customers buy after comparing
quality, price and style?)
Ans. kwcs cY¨ (Shopping products)
viii. †Kvb ai‡Yi c‡Y¨i eÈb cÖYvjx †QvU nq? (For which type of products the distribution channel becomes shorter?)
Ans. wkí cY¨ (Industrial Product)

-----------------A_ev--------------------

5c. [II] wdb¨vÝ GÛ e¨vswKs

i. GKwU cÖK‡í 1,00,000 UvKv wewb‡qvM K‡i Ki-cieZ©x wbU gybvdv 30,000 UvKv cvIqv hvq Ges cÖK‡íi ¯’vqx m¤úwËi †gvU AePq 22,000
UvKv| cÖKíwUi bM` AvšÍtcÖevn KZ? (A project yields a net profit after tax of Tk. 30,000 from an investment of Tk.
1,00,000 and the total depreciation of its fixed assets is Tk. 22,000. How much is the cash inflow of the
project?)
Ans: 52,000 UvKv (Tk. 52,000)
ii. †Kvb c‡Y¨i Rb¨ digv‡qk †`qvi mgq †_‡K cY¨ ¸`v‡g †Wwjfvwi cvIqv ch©šÍ mgq‡K e‡j: (The time between ordering the goods
and getting delivery of the goods is known as:)
Ans: jxW mgq (lead time)
iii. Avw_©K cÖwZôvb AvBb KZ mv‡j cvm Kiv nq? (In which year the Financial Institutions Act was passed?)
Ans: 1993
iv. gv‡mi †k‡l my‡`i nvi MYbv Ki‡j ÔmÕ Gi gvb KZ? (When rate of interest is calculated monthly, what will be value of
'm'?)
Ans: 12
v. MÖæc e¨vswKs e¨e¯’vq †QvU I mnvqK cÖwZôvb‡K ejv nq- (The small companies of group banking is known as:)
Ans: mvewmwWqvwi e¨vsK (subsidiary bank)
vi. †Kvb †`k BDwbU e¨vswKs c×wZ AbymiY K‡i? (Which country follows the unit banking system?)
Ans: hy³ivó« (USA)
vii. evsjv‡`‡ki wegv †Kv¤úvwb¸‡jv †Kvb gš¿Yvj‡qi Aaxb? (Under which Ministry of the Government, are Bangladeshi
insurance companies regulated?)
Ans: A_© gš¿Yvjq (Ministry of Finance)
viii. 'Causa Proxima'-Gi A_© Kx? (What is the meaning of 'Causa Proxima'?)
Ans: wbKUZg KviY (nearest cause)

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