খুলনা বিশ্ববিদ্যালয়
সালঃ 2014
B ইউনিট
TA. 5000
TA. 35,000
TA. 40,500
TA. 50,000
TA. 11,200
TA. 15,000
TA. 16,200
TA. 12,400
Current A/C
Saving A/C
Fixed Deposit A/C
Deposit Pension Scheme
LIFO cost of goods sold will be the same as in a period inventory system
Average cost are based entirely on unit cost averages.
A new average is computed under the average-cost method after each sale.
FIFO cost of goods sold will be the same as in a period inventory system.
Partnership form of business
Sole proprietorship
Private limited company
Public limited company
Partnership firms
Private Ltd. companies
Cooperative firms
Non-profit organizations
Stock Market Regulatory Authority
Stock Financing Authority
Money Market Regulatory Autority
Trading Floor for the Stock Market
Before paying interest form gross profit
Before dividend is declared for shareholders
After paying interest from gross profit
From the gross profit of the company
Standard Liquidity Resever
Standard Liquidity Rate
Statutory Liquidity Rate
Statutory Liquidity Reserve
Companies must wait until the calendar year is completed to prepare financial statements.
Companies use the fiscal year to report financial information
The economic life of a business can be divided into artificial time periods
Companies record information in the time period in which the events occur
TA. 160,000
TA. 240,000
TA, 220,000
TA. 280,000
Payment of the cheque
Drawing of the cheque
Cancellation of the cheque
Dishonour of the Cheque
Proposed Dividend
Calls in Advance
Provision for Bad Debts
Liabilities Under Pending Law Suit
Depreciation
Prepaid Bills
Amortization
Discount on Debenture
Principle of Unity of Direction
Principle of Division of Labor
Principle of Chain of Command
Principle of Equity
Common share
Preferred share
Rights share
Ordinary share
Maslow
MeGragor
Vroom
Herzberg