wnmveweÁvb (Accounting)

Lecture # 3—Part 2
AwMÖg Avq / AbycvwR©Z Avq / AbwR©Z Avq
 ¯^vfvweK wbqg e¨wZµg wbqg
AwMÖg Avq MÖnY Kiv n‡j AwMÖg Avq MÖnY Kiv n‡j
cÖv_wgKfv‡e `vq wn‡m‡e wjwce× Kiv nq| cÖv_wgKfv‡e Avq wn‡m‡e wjwce× Kiv nq|
D`vniY: b‡f¤^‡ii 1 Zvwi‡L 3 gvm †mev cÖ`v‡bi k‡Z© D`vniY: b‡f¤^‡ii 1 Zvwi‡L 3 gvm †mev cÖ`v‡bi k‡Z©
AwMÖg MÖnY Kiv n‡jv 15,000 UvKv| AwMÖg MÖnY Kiv n‡jv 15,000 UvKv|
bM` †Wt 15,000 bM` †Wt 15,000
AwMÖg Avq †µt 15,000 †mev Avq †µt 15,000

wnmveKvj †k‡l DcvwR©Z/Avq Ask mgš^q Kiv nq| wnmveKvj †k‡l AbycvwR©Z/`vq Ask mgš^q Kiv nq|

D`vniY: AwMÖg Avq AwR©Z n‡q‡Q 2 gv‡mi| D`vniY: AwMÖg Avq AbycvwR©Z i‡q‡Q 1 gv‡mi|
AwMÖg Avq †Wt 10,000 †mev Avq †Wt 5,000
†mev Avq †µt 10,000 AwMÖg Avq †µt 5,000
 mgš^‡qi cÖfve mgš^‡qi cÖfve
AwMÖg Av‡qi DcvwR©Z/Avq Ask mgš^q Kiv n‡j: AwMÖg Av‡qi AbycvwR©Z/`vq Ask mgš^q Kiv n‡j:
Avq e„w× cvq; Ges `vq n«vm cvq| `vq e„w× cvq; Ges Avq n«vm cvq|

mgš^q bv Kivi cÖfve mgš^q bv Kivi cÖfve

AwMÖg Av‡qi DcvwR©Z/Avq Ask mgš^q Kiv bv n‡j: AwMÖg Av‡qi AbycvwR©Z/`vq Ask mgš^q Kiv bv n‡j:
Avq Kg †`Lv‡bv n‡e; Ges `vq †ewk †`Lv‡bv `vq Kg †`Lv‡bv n‡e; Ges Avq †ewk †`Lv‡bv
n‡e| n‡e|
 MCQ
Practice
01. AbycvwR©Z Av‡qi mgš^q `vwLjv-- (Adjusting entries for unearned revenues--) [Xvwe 18-
19, 03-04]

A. `vq n«vm K‡i I ivR¯^-Avq e„w× K‡i| (Decrease liabilities and increase revenues)

B. `vq n«vm K‡i I ivR¯^-Avq n«vm K‡i| (Decrease liabilities and decrease revenues)

C. m¤úwË e„w× K‡i I `vq e„w× K‡i| (Increase assets and increase liabilities)

D. m¤úwË e„w× K‡i I ivR¯^-Avq e„w× K‡i| (Increase assets and increase revenues)
02. hw` AbycvwR©Z Av‡qi mgš^q `vwLjv bv †`Iqv nq, Z‡e----- (If the adjusting entry for
unearned revenue is not given then-----) [Xvwe 13-14, 07-08; RvKKvbBwe 17-18; Rwe 16-17; ewe 15-16]

A. m¤úwË †ewk †`Lv‡bv n‡e (Assets will be overstated)

B. Avq †ewk †`Lv‡bv n‡e (Revenue will be overstated)

C. e¨q †ewk †`Lv‡bv n‡e (Expenses will be overstated)

D. g~jab †ewk †`Lv‡bv n‡e (Capital will be overstated)

E. `vq †ewk †`Lv‡bv n‡e (Liabilities will be overstated)

 e‡Kqv Avq (Accrued Revenues)
Avq AwR©Z n‡q‡Q wKšÍy bM‡` MÖnY Kiv nqwb, Ggb Avq‡K Ôe‡Kqv AvqÕ e‡j| †hgb:
e‡Kqv wewb‡qv‡Mi my`, cÖvc¨ fvov ev e‡Kqv Dcfvov, cÖvc¨ Kwgkb BZ¨vw`| wnmveKvj
†k‡l Avq AwR©Z n‡q cÖvc¨ _vK‡j Avq e„w× cvq Ges m¤úwË e„w× cvq| ZvB wnmveKvj
†k‡l e‡Kqv Avq mgš^q Ki‡Z nq|

wnmveKvj †k‡l e‡Kqv Avq mgš^q Kiv n‡j Avq e„w× cvq Ges m¤úwË e„w× cvq|

wnmveKvj †k‡l e‡Kqv Avq mgš^q Kiv bv n‡j Avq Kg †`Lv‡bv nq Ges m¤úwË Kg
†`Lv‡bv nq|
 e‡Kqv e¨q (Accrued Expenses)
e¨q msNwUZ n‡q‡Q wKšÍy bM‡` cÖ`vb Kiv nqwb Ggb e¨q‡K Ôe‡Kqv e¨qÕ e‡j| †hgb:
e‡Kqv ev cÖ‡`q F‡Yi my`, e‡Kqv ev cÖ‡`q †eZb I gRywi, cÖ‡`q Kwgkb BZ¨vw`|
wnmveKvj †k‡l e¨q msNwUZ n‡q cÖ‡`q _vK‡j e¨q e„w× cvq Ges `vq e„w× cvq| ZvB
wnmveKvj †k‡l e‡Kqv e¨q mgš^q Ki‡Z nq|

wnmveKvj †k‡l e‡Kqv e¨q mgš^q Kiv n‡j e¨q e„w× cvq Ges `vq e„w× cvq|

wnmveKvj †k‡l e‡Kqv e¨q mgš^q Kiv bv n‡j e¨q Kg †`Lv‡bv nq Ges `vq Kg
†`Lv‡bv nq|
03. e‡Kqv e¨q mgš^‡qi d‡j N‡U: [Pwe 05-06]

A. `vq n«vm I e¨q e„w× B. e¨q e„w× I `vq e„w×

C. `vq I e¨q n«vm D. `vq e„w× I e¨q n«vm
E. †Kv‡bvwUB bq

04. e‡Kqv Avq mgš^‡qi d‡j N‡U: [Pwe 04-05]

A. `vq n«vm I Avq e„w× B. m¤ú` n«vm I Avq e„w×

C. m¤ú` e„w× I Avq e„w× D. `vq I Avq e„w×
05. Avw_©K eQ‡ii †k‡l e‡Kqv †eZ‡bi mgš^q Gw›Uª AmZK©Zvi Kvi‡Y ev` c‡o hvq| G
fz‡ji Kvi‡Y: (At the end of the fiscal year, the adjusting entry for accrued
salaries was inadvertently omitted, the effect of the error will:) [Xvwe 04-05]

A. eQ‡ii LiP Kg †`Lv‡bv n‡e (Understate expenses for the year)

B. eQ‡ii wbU Avq †ewk †`Lv‡bv n‡e (Overstate net income for the year)

C. eQ‡ii †k‡l `vq Kg †`Lv‡bv n‡e (Understate liabilities at the end of the year)

D. eQ‡ii Ki †ewk †`Lv‡bv n‡e (Overstate tax for the year)

E. DcwiD³ meMy‡jv (All of the above)

 MCQ
Practice
06. A 3-year insurance policy was purchased in 1998 for Tk. 3,600 and debited to
prepaid insurance. It was discovered in 1999 that no entry had been made with
regard to the insurance in 1998 and therefore 1998 net income (assuming no taxes)
had been overstated by Tk. 1,000. The date of purchasing the policy was: (1998 mv‡j
3 eQ‡ii Rb¨ 3,600 UvKvq GKwU wegv cwjwm µq Kiv nq Ges AwMÖg cÖ`Ë wegv wnmv‡e †WweU
Kiv nq| 1999 mv‡j aiv c‡o †h, 1998 mv‡j wegv m¤ú‡K© †Kv‡bv `vwLjv †`Iqv nqwb Ges
GRb¨ 1998 mv‡ji wbU Avq (†Kv‡bv Ki bvB a‡i wb‡q) 1,000 UvKv †ewk †`Lv‡bv n‡q‡Q| GB
cwjwmwU †h Zvwi‡L µq Kiv n‡qwQj:) [Xvwe 01-02]
A. January 1, 1998 B. February 1, 1998 C. March 1, 1998

D. April 1, 1998 E. May 1, 1998

07. 2005 mv‡j 8 eQ‡ii Rb¨ 60,000 UvKv wewb‡qvM Kiv n‡jv| wewb‡qv‡Mi Dci my‡`i
nvi 10%| 31 wW‡m¤^i e‡Kqv my` Avq eve` 3,500 UvKvi mgš^q `vwLjv cÖ`vb Kiv
nq| mviv eQi a‡i †Kv‡bv bM` my` cÖvwß wQj bv| wewb‡qvMwUi ZvwiL wQj: (An
investment of Tk. 60,000 was made in 2005 for 8 years. Interest rate is
10%. On December 31 an adjusting entry for accrued interest revenue of
Tk. 3,500 was made. No cash interest was received during the year. The
investment was made on:) [Xvwe 05-06]

A. AvM÷ 1 (August 1) B. †g 1 (May 1) C. Ryb 1 (June 1)

D. RyjvB 1 (July 1) E. †m‡Þ¤^i 1 (September 1)

08. 2016 mv‡ji †Kv‡bv GK Zvwi‡L 4 eQ‡ii Rb¨ 72,000 UvKvq GKwU wegv cwjwm µq Kiv nq|
31 wW‡m¤^i 2016 Zvwi‡L wegv e¨q eve` 7,500 UvKv mgš^q Kiv n‡j wegv cwjwmwU KZ Zvwi‡L
µq Kiv n‡qwQj? [Rvwe 18-19]
A. AvM÷ 1, 2016 B. RyjvB 1, 2016

C. †m‡Þ¤^i 1, 2016 D. Ryb 1, 2016

09. 2013 mv‡ji †Kv‡bv GK Zvwi‡L wZb eQ‡ii Rb¨ 36,000 UvKvq GKwU wegv cwjwm µq Kiv
nq| 31 wW‡m¤^i 2013 Zvwi‡L wegv e¨q eve` 4,000 UvKv mgš^q Kiv n‡j cwjwmwU KZ Zvwi‡L
µq Kiv n‡qwQj? [ewe 14-15]
A. GwcÖj 1 B. †g 1

C. AvM÷ 1 D. †m‡Þ¤^i 1
10. GKwU †Kv¤úvwb mvßvwnK 5 Kg©w`e‡mi (iweevi †_‡K e„n¯úwZevi) Rb¨ 15,000
UvKv gRywi cÖ`vb K‡i| hw` †mvgevi wnmveKvj mgvß nq Z‡e wb‡Pi †KvbwU mwVK
mgš^q Rv‡e`v? [Pwe 09-10]
A. †eZb wnmve †WweU 15,000 UvKv, e‡Kqv †eZb wnmve †µwWU 15,000 UvKv
B. †eZb wnmve †WweU 6,000 UvKv, e‡Kqv †eZb wnmve †µwWU 6,000 UvKv
C. †eZb wnmve †WweU 9,000 UvKv, e‡Kqv †eZb wnmve †µwWU 9,000 UvKv
D. †eZb wnmve †WweU 3,000 UvKv, e‡Kqv †eZb wnmve †µwWU 3,000 UvKv
E. Dc‡ii †Kv‡bvwUB bq
 mgwš^Z †iIqvwgj (Adjusted Trial Balance)
mgš^q `vwLjv Rv‡e`vfz³ I ¯’vbvšÍ‡ii ci wnmve P‡µ wØZxqevi †iIqvwgj cÖ¯ÍyZ Kiv
nq, hv‡K mgwš^Z †iIqvwgj e‡j| mgwš^Z †iIqvwg‡ji AvKvi cÖ_gevi cÖ¯ÍyZK…Z
†iIqvwg‡ji Zzjbvq eo n‡q _v‡K; KviY, GB †iIqvwg‡j mgš^‡qi gva¨‡g m„ó bZzb
bZzb wnmveI AšÍfy³
© nq| †hgb: Kz-FY e¨q wnmve, AePq e¨q wnmve BZ¨vw`|
†gvUK_v mgwš^Z †iIqvwg‡j mKj ai‡bi wnmve †`Lv‡bv nq| G †iIqvwgj †_‡KB
mivmwi Avw_©K weeiYxmg~n cÖ¯ÍyZ Kiv nq|
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