Name of Section:

চট্টগ্রাম বিশ্ববিদ্যালয় ভর্তি পরীক্ষা ২০১২-২০১৩ ইউনিট-c

16. Which one of the following is not a valid reason for the disparity of international accounting procedures?

[চট্টগ্রাম বিশ্ববিদ্যালয় ভর্তি পরীক্ষা ২০১২-২০১৩ ইউনিট-c : 2013]

1. The problems of translation from one language to another

1

2. The nature of the country"s legal system

2

3. The relationship between taxation requirements and financial reporting requirements

3

4. The relative strength of the accounting profession

4

5. None of the above

5
Answer
17. To arrive at the gross profit of a trading business, which one of the following formula is applied?

[চট্টগ্রাম বিশ্ববিদ্যালয় ভর্তি পরীক্ষা ২০১২-২০১৩ ইউনিট-c : 2013]

1. Sales - (Opening stock - Purchase - Closing stock)

1

2. Sales - (Opening stock + Purchase + Closing Stock)

2

3. Sales - (Opening + Purchase - Closing stock)

3

4. Sales - Opening stock - Purchase + Closing stock)

4

5. Sales - (Purchase = Closing stock - Opening stock)

5
Answer
18. A Business shows total debtors balance Tk. 4,00,000 in its sales ledger at the end of its financial period. One customer owing Tk. 40,000 is bankrupt and there is no possibility of getting the debt paid. A further 2% of debtors are considered doubtful. What debtors" total will be included as a current asset in the balance sheet?

[চট্টগ্রাম বিশ্ববিদ্যালয় ভর্তি পরীক্ষা ২০১২-২০১৩ ইউনিট-c : 2013]

1. Tk. 4,00,000

1

2. Tk. 3,52,800

2

3. Tk. 3,52,000

3

4. Tk. 36,200

4

5. Tk. 3,60,000

5
Answer
19. Which one of the following could be described as an ‘off balance sheet asset?

[চট্টগ্রাম বিশ্ববিদ্যালয় ভর্তি পরীক্ষা ২০১২-২০১৩ ইউনিট-c : 2013]

1. Purchased goodwill

1

2. Internally generated goodwill

2

3. An asset being bought on hire purchase

3

4. Leasehold land

4

5. None of the above

5
Answer
20. Which one of the following would not be considered a component of cost of stock?

[চট্টগ্রাম বিশ্ববিদ্যালয় ভর্তি পরীক্ষা ২০১২-২০১৩ ইউনিট-c : 2013]

1. Sales force salary

1

2. Transport cost

2

3. Import dutiese

3

4. Purchase price

4

5. Carriage inward

5
Answer

Copyright ©LessonBD 2026

Contact: info@lessonbd.com