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HSC Accounting 1st Paper MCQ — According to which IAS are Financial Statements prepared?

HSCAccounting 1st PaperTest Exam Questions of Top Ranking Colleges 2026
8টি সম্পর্কিত প্রশ্ন — MCQ অনুশীলন মোড
1.
According to which IAS are Financial Statements prepared?
2.
What is the fundamental basis of modern accounting?
3.
Which discount is shown in an Invoice (Chalan)?

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4.
A Payable of 10,000 TK was settled for 9,850 TK in full settlement. The effect of this transaction on the accounting equation is— i. Assets will decrease ii. Liabilities will decrease iii.Equity will increase Which one is correct?
5.
What type of account is Accumulated Depreciation?
6.
Mr. Jiban's liabilities were 30,000 TK and Capital was 40,000 TK. If liabilities decrease by 10,000 TK and assets increase by 10,000 TK, what will be the new Capital? The new Capital can be calculated as
New Capital=Old Capital+Increase in AssetsDecrease in Liabilities\text{New Capital} = \text{Old Capital} + \text{Increase in Assets} - \text{Decrease in Liabilities}
.
7.
Bank interest granted of 73 TK was credited in the Cash Book as 37 TK. What will be the difference between the two book balances?
8.
Reasons for the discrepancy between Cash Book and Bank Statement balances are— i. Issued cheques not presented ii. Deposited cheques not collected iii.Interest granted by the bank Which one is correct?

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