খুলনা বিশ্ববিদ্যালয়

সালঃ 2014

B ইউনিট

1. A Machine Costs Tk 5,00,00 with expected life of 10 years At 10% Diminishing Balance Method what will be its depreciation value at year three (3)?

TA. 5000

TA. 35,000

TA. 40,500

TA. 50,000

2. A worker is employed in Factory "M" for monthly TA. 10,000 wages. Regular work schedule for every worker is 250 hours a month, For every additional hour of work beyond 240 hours workers receive 1.5 time wages. If the worker works 270 hours in a month what would be his total earning?

TA.11,200

TA.15,000

TA.16,200

TA.12,400

3. Carlos Company had Beginning inventory of TA. 80,000, ending inventory of TA. 110,000 cost of goods sold of TA. 285,000 and sales of TK 475. 000 Carlos's days in inventory is:

73 days

102.5 days

121.7 days

84.5 days

4. If Mr. X is an ecporter, which of the following accounts is indispensable for Mr. X?

Current A/C

Saving A/C

Fixed Deposit A/C

Deposit Pension Scheme

5. In a perpetual inventory system-

LIFO cost of goods sold will be same as in a periodic inventory system .

A verage 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 periodic inventory system .

6. The following data are available for Allen Clapp Corporation. Net income TA 200,000 Depreciation expensive TA. 40,000 Dividend paid TA. 60,000 Gain on sale of land TA. 10,000. Decrease in accounts received A. 20,000, Decrease in accounts payable TA. 30,000. Net cash provided by operating activities is:

TA. 160,000

TA.240,000

TA. 220,000

TA.280,000

7. when a bank returns a cheque unpaid , it is called

Payment of the cheque

Drawing of the cheque

Cancellation of the cheque

Dishonour of the cheque

8. which of the following is a contingent liability?

Proposed Dividend

calls in Advance

Provision for Bad Debts

Liabilities undr pending Law suit

9. Which of the following is an example of Deferred Revenue . Expenditure?

Depreciation

Prepaid Bills

Amortization

Discount on Debenture

10. which of the following principle states that to complete an important work effectively and efficiently, the organization needs to broken down and divide that work into smaller component parts?

Principle of Unity of Direction

Principle of Division of Labor

Principle of Chain of Command

Principle of Equity

11. which of the following shareholders are not entitled for giving vote?

common share

preferred share

Rights share

Ordinary share

12. Who introduced "Two Factor Theory ' Of motivation?

Maslow

McGragor

Vroom

Herzberg

RightAns: 0 | WrongAns: 0 | Result: 0/0