Which of the following items will be deducted from the surplus of bank deposits according to the bank statement?

1.Out of the total commission of 900 taka, if 100 taka is unearned, what will be the revenue-type income for the current accounting year?

2.Which of the following is a non-cash transaction?

3." Prepaid expense" is which type of account?

4.If the organization charges annual depreciation using the diminishing balance method, what will be the depreciation expense for the second year?

5.Depreciation is- i. An intangible transaction ii. A non-cash transaction iii. The process of allocating the cost of a fixed asset Which one is correct?

6.Opening and closing balances of accounts receivable are 30,000 taka and 50,000 taka respectively. The amounts of credit purchase and sales are 80,000 taka and 1,20,000 taka respectively. What will be the amount of cash collected from accounts receivable?

7.Which of the following is not an internal cause of depreciation?

8.When a discount is allowed, what happens to the accounting equation

9.What will be the bank balance after 15 July?

10.If purchase returns are mistakenly recorded as sales, the correcting journal entry will be-

11.For a seller, VAT is-

12.After preparing closing entries, which of the following accounts will have a zero balance?