ব্যাংক সমন্বয় বিবরণীর উদ্দেশ্য কি? অনিশ্চিত হিসাব কোন জাতীয় হিসাব? কুঋণ সঞ্চিতির পরিমাণ ২,০০০ টাকা কমাতে হবে। রেওয়ামিলে কুঋণ সঞ্চিতির পরিমাণ দেওয়া আছে ৬,০০০ টাকা। নতুন কুঋণ সঞ্চিতির পরিমাণ কত টাকা

Question 1

Answer · 2026-05-14T09:02:42.327Z

Here are the solutions to the questions: 1. ব্যাংক সমন্বয় বিবরণীর উদ্দেশ্য কি? (What is the purpose of a bank reconciliation statement?) Answer: গ. গরমিলের কারণ জানা A bank reconciliation statement is prepared to identify and explain the differences between the cash balance in the bank statement and the cash balance in the company's books. Its main purpose is to find the reasons for these discrepancies. 2. অনিশ্চিত হিসাব কোন জাতীয় হিসাব? (What type of account is a suspense account?) Answer: গ. অস্থায়ী A suspense account is a temporary account used to hold transactions that cannot be immediately classified or balanced until the error or discrepancy is identified and corrected. 3. কুঋণ সঞ্চিতির পরিমাণ ২,০০০ টাকা কমাতে হবে। রেওয়ামিলে কুঋণ সঞ্চিতির পরিমাণ দেওয়া আছে ৬,০০০ টাকা। নতুন কুঋণ সঞ্চিতির পরিমাণ কত টাকা হবে? (Bad debt provision needs to be reduced by 2,000 Taka. The trial balance shows a bad debt provision of 6,000 Taka. What will be the new bad debt provision amount?) Step 1: Identify the initial bad debt provision. Initial bad debt provision = 6,000 Taka Step 2: Identify the amount by which the provision needs to be reduced. Reduction amount = 2,000 Taka Step 3: Calculate the new bad debt provision. New bad debt provision = Initial bad debt provision - Reduction amount = 6,000 Taka - 2,000 Taka = 4,000 Taka Answer: খ. 4,000 Taka* 4. ১৫% বন্ধকী ঋণ ৫,০০,০০০ টাকা। এটি হলো- (15% Mortgage loan 5,00,000 Taka. This is-) i. দীর্ঘমেয়াদি দায় (Long-term liability) ii. বহির্দায় (External liability) iii. চলতি দায় (Current liability) নিচের কোনটি সঠিক? (Which of the following is correct?) Answer: (ক) i ও ii A mortgage loan is typically a long-term liability because it is repaid over several years. It is also an external liability as it is owed to an external party (the lender). It is generally not a current liability unless a specific portion is due within one year. 5. মূলধনের সুদ ব্যবসায়ের কি? (What is interest on capital for a business?) Answer: ক. ব্যয় From the business's perspective, interest paid on the owner's capital is an expense because it is a cost incurred for using the owner's funds. 6. নিচের কোন কোন হিসাব ডেবিট উদ্বৃত্ত প্রকাশ করে? (Which of the following accounts show a debit balance?) Answer: খ. সম্পদ, উত্তোলন ও ব্যয় হিসাব Assets* (সম্পদ) normally have a debit balance. Drawings* (উত্তোলন) normally have a debit balance. Expenses* (ব্যয়) normally have a debit balance. Liabilities and income accounts normally have credit balances. 7. হিসাব তথ্যের বহিঃব্যবহারকারী কে? (Who is an external user of accounting information?) Answer: খ. বিনিয়োগকারী External users* are individuals or groups outside the organization who use accounting information to make decisions. Investors are a prime example of external users. Management authority and accounting officers are internal users. 8. ক্রয় ফেরতের জন্য কোন দলিল ব্যবহার করা হয়? (Which document is used for purchase returns?) Answer: ঘ. ডেবিট নোট When goods are returned to a supplier (purchase return), the buyer issues a debit note to inform the supplier that their account has been debited (reduced).

Question 2

Here are the solutions to the questions: 1. ব্যাংক সমন্বয় বিবরণীর উদ্দেশ্য কি? (What is the purpose of a bank reconciliation statement?) Answer: গ. গরমিলের কারণ জানা A bank reconciliation statement is prepared to identify and explain the differences between the cash balance in the bank statement and the cash balance in the company's books. Its main purpose is to find the reasons for these discrepancies. 2. অনিশ্চিত হিসাব কোন জাতীয় হিসাব? (What type of account is a suspense account?) Answer: গ. অস্থায়ী A suspense account is a temporary account used to hold transactions that cannot be immediately classified or balanced until the error or discrepancy is identified and corrected. 3. কুঋণ সঞ্চিতির পরিমাণ ২,০০০ টাকা কমাতে হবে। রেওয়ামিলে কুঋণ সঞ্চিতির পরিমাণ দেওয়া আছে ৬,০০০ টাকা। নতুন কুঋণ সঞ্চিতির পরিমাণ কত টাকা হবে? (Bad debt provision needs to be reduced by 2,000 Taka. The trial balance shows a bad debt provision of 6,000 Taka. What will be the new bad debt provision amount?) Step 1: Identify the initial bad debt provision. Initial bad debt provision = 6,000 Taka Step 2: Identify the amount by which the provision needs to be reduced. Reduction amount = 2,000 Taka Step 3: Calculate the new bad debt provision. New bad debt provision = Initial bad debt provision - Reduction amount = 6,000 Taka - 2,000 Taka = 4,000 Taka Answer: খ. 4,000 Taka* 4. ১৫% বন্ধকী ঋণ ৫,০০,০০০ টাকা। এটি হলো- (15% Mortgage loan 5,00,000 Taka. This is-) i. দীর্ঘমেয়াদি দায় (Long-term liability) ii. বহির্দায় (External liability) iii. চলতি দায় (Current liability) নিচের কোনটি সঠিক? (Which of the following is correct?) Answer: (ক) i ও ii A mortgage loan is typically a long-term liability because it is repaid over several years. It is also an external liability as it is owed to an external party (the lender). It is generally not a current liability unless a specific portion is due within one year. 5. মূলধনের সুদ ব্যবসায়ের কি? (What is interest on capital for a business?) Answer: ক. ব্যয় From the business's perspective, interest paid on the owner's capital is an expense because it is a cost incurred for using the owner's funds. 6. নিচের কোন কোন হিসাব ডেবিট উদ্বৃত্ত প্রকাশ করে? (Which of the following accounts show a debit balance?) Answer: খ. সম্পদ, উত্তোলন ও ব্যয় হিসাব Assets* (সম্পদ) normally have a debit balance. Drawings* (উত্তোলন) normally have a debit balance. Expenses* (ব্যয়) normally have a debit balance. Liabilities and income accounts normally have credit balances. 7. হিসাব তথ্যের বহিঃব্যবহারকারী কে? (Who is an external user of accounting information?) Answer: খ. বিনিয়োগকারী External users* are individuals or groups outside the organization who use accounting information to make decisions. Investors are a prime example of external users. Management authority and accounting officers are internal users. 8. ক্রয় ফেরতের জন্য কোন দলিল ব্যবহার করা হয়? (Which document is used for purchase returns?) Answer: ঘ. ডেবিট নোট When goods are returned to a supplier (purchase return), the buyer issues a debit note to inform the supplier that their account has been debited (reduced).

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