C Unit Set B

Model Test–05
mgq: 45 wg. c~Y©gvb: 60
Bangla
01. ÔAe¯’v ey‡S e¨e¯’vÕ evMavivwUi A_©-
A. K‡g©i ïiæ B. mwVK wm×všÍ MÖnY C. cwiw¯
wZ we‡ePbvq Kvh© D. ax‡i e¨e¯
v †bIqv
02. Ò---g‡b GKUv Ô†Wv›U †KqviÕ-fve Av‡b|Ó-evK¨wU †Kvb iPbvi AšÍ©MZ?
A. Rxeb I e„ÿ B. Pvlvi `yÿz C. evqvbœi w`b¸‡jv D. Avgvi c_
03. †KvbwU c~Y© msL¨v b~¨bZv eySvq?
3 3 1 1
A. 1 2 B. 1 4 C. 1 4 D. 5 2
04. wefw³nxb bvg kã‡K e‡j-
A. mvwaZ kã B. bvg kã C. cÖvwZcw`K D. bvg cÖvwZcw`K
05. †h․wMK k‡ãi `„óvšÍ-
A. c¼R B. wgZvwj C. nwiY D. `ywnZv
06. AvwaK¨ A‡_© ÔcÖÕ Dcm‡M©i e¨envi n‡q‡Q-
A. cÖMwZ B. cÖmvi C. cÖvMÖmi D. cÖjq
07. mgxfeb Gi D`vniY-
A. ivu`bv > ivbœv B. wiKmv > wim&Kv C. bvKv > wbwK D. gyov > gy‡ov
08. GKvwaK Ae¨q kã‡hv‡M MwVZ Ae¨q-
A. wQ wQ B. †gvU K_v C. K`vwc D. bB‡j
09. cÖvw` Zrcyiæ‡li D`vniY-
A. Dcva¨¶ B. `keQy‡i C. jvjevwZ D. †cvjvI
10. ÔMÐzlÕ k‡ãi A_©-
A. †fZievwo B. GK‡Kvl Rj C. cÖv_©bv D. A¯¿
11. ÔDb¥MœÕ Gi mwVK mwÜwe‡”Q` †KvbwU?
A. D`& + gMœ B. DU& + gMœ C. Dr + gMœ D. Db + gMœ
12. ÔAcwiwPZvÕ MíwU cÖKvk n‡q‡Q-
A. fv`ª msL¨vq B. KvwZ©K msL¨vq C. kÖveY msL¨vq D. dvêyb msL¨vq

English
13. Choose the synonym of 'CONDEMN'
A. value B. censure C. conceal D. form
14. Chose the antonym of 'MEEK'
A. lazy B. eccentric C. recalcitrant D. corrigible
15. ––––– the rain, the cricket match was not cancelled.
A. Due to B. Although C. Despite of D. In spite of
16. His vanity let him down and he had to lick the dust ultimately. Here the underlined phrase refers-
A. to be inconsistent B. to be confused C. to be defeated D. to be humiliated
17. Greenhorn means-
A. a person who lacks experience B. one who grows vegetables C. a jealous person D. a good person
Fill in the gaps with the appropriate prepositions (18 & 19)
18. Armed thieves descended ––––––– the harmless travelers.
A. on B. in C. at D. into
19. The dog suddenly started barking ––––––– us.
A. to B. with C. after D. at
Choose the correct sentence: (20 & 21)
20. A. I admitted to steal money from the drawer. B. I intend him taking part in the program
C. He advised attending the meeting D. She prefers staying here to joining the class.
21. A. This country always has and always will try to honor its commitments.
B. This country has always and will always try to honor its commitments.
C. This country always has tried and always will try to honor its commitments.
D. This country always has tried to honor and will always its commitments.
Choose the most appropriate option (22–24)
22. A promissory note __________ anything without the trust deed.
A. does mean B. is mean C. have not mean D. may not mean
Page 1 of 7
23. The script has to ––––––– for a speech even though it's well-written.
A. adapt to B. be adapted C. adapted D. adapt
24. More ivory is obtained from elephants in Africa –––––––– elephants in Asia.
A. rather than B. more than C. than from D. as well as

Accounting
25. hw` 2019 mv‡ji AvqKi LiP †ewk †`Lv‡bv nq, Z‡e:
A. 2020 mv‡ji AvqKi LiPI †ewk †`Lv‡bv n‡e B. 2019 mv‡ji Kic~e© jvf Kg †`Lv‡bv n‡q‡Q
C. 2019 mv‡ji wbU jvfI †ewk †`Lv‡bv n‡q‡Q D. 2019 mv‡ji wbU jvf Kg †`Lv‡bv n‡q‡Q
26. Avw_©K wnmveweÁvb evwn¨K e¨enviKvix‡`i Rb¨ A_©‣bwZK I Avw_©K Z_¨ mieivn K‡i| wb‡gœi †KvbwU evwn¨K e¨enviKvix bq?
A. Ki KZ©„cÿ B. Kg©Pvix C. wewb‡qvMKvix D. e¨e¯
vcK
27. †Kv¤úvwb K †Kv¤úvwb L-Gi wbKU †_‡K RyjvB 1 Zvwi‡L 2/10, wbU/30 avi k‡Z© 1,200 UvKvi cY¨ µq Kij| RyjvB 11 Zvwi‡L †Kv¤úvwb K 200
UvKvi cY¨ †diZ cvVv‡jv| RyjvB 31 Zvwi‡L †Kv¤úvwb K m¤ú~Y© avi cwi‡kva Ki‡jv| cwi‡kv‡ai cwigvY:
A. 980 UvKv B. 20 UvKv C. 1,176 UvKv D. 1,000 UvKv
28. wb‡gœi †KvbwU g~jabRvZxq e¨‡qi D`vniY?
A. KviLvbv is Kiv B. gRywi e¨q C. BDwUwjwU e¨q D. m¤¢vi µq
29. 4 eQi e¨envwiK RxebKv‡ji GKwU ¯’vei m¤úwËi µqg~j¨ 50,000 UvKv| mij •iwLK c×wZ e¨envi K‡i gvwmK AePq e¨q 1,000 UvKv wjwce× Kiv
n‡q‡Q| fMœve‡kl g~‡j¨i cwigvY KZ?
A. 2,000 UvKv B. 46,000 UvKv C. 48,000 UvKv D. 4,000 UvKv
30. wb‡gœi †KvbwU •ewkó¨MZfv‡e AwMÖg e¨‡qi D`vniY bq?
A. m¤¢vi B. wegv C. fvov D. gRywi
31. bM` jf¨vsk cÖ`v‡bi Rb¨ wb‡gœi †KvbwUi cÖ‡qvRb †bB?
A. ch©vß bM` B. jf¨vs‡ki †NvlYv C. wbU Avq D. msiwÿZ Avq
32. e¨vsK wgjKiY weeiYx cÖ¯‘‡Zi mgq Rgv`vbKvixi eB‡qi †R‡ii mv‡_ wb‡Pi †KvbwU †hvM Ki‡Z nq?
A. AwR©Z my` B. e‡Kqv †PKmg~n C. e¨vs‡Ki mvwf©m PvR© D. UªvbwR‡U Rgv
33. wb‡gœi †KvbwU cÖwZwU e¨emvwqK †jb‡`‡bi †ÿ‡Î mZ¨?
A. GwU Aek¨B wnmve mgxKi‡Yi GKw`K e„w× K‡i Ges Ab¨w`K n«vm K‡i| B. GwU Aek¨B †Kv¤úvwbi bM` †Ri e„w× A_ev n«vm K‡i|
C. GwU Aek¨B wnmve mgxKi‡Y •ØZ cÖfve m„wó K‡i| D. GwU Aek¨B GKwU †Kv¤úvwbi wbU Avq m„wó K‡i|
34. †jb‡`b msNwUZ nIqvi cÖgvYcÎ Kx?
A. Rv‡e`v B. LwZqvb C. Drm `wjj D. me¸‡jvB
35. evsjv‡`‡k wmGgG wWwMÖ cÖ`vb K‡i:
A. AvBwmGwe B. weGmBwm C. weAvBweGg D. AvBwmGgGwe
36. Hme †Kv¤úvwb mPivPi Kvjxb gRyZ c×wZ e¨envi K‡i hviv weµq K‡i:
A. Kg `v‡gi, †ewk cwigvY cY¨ B. †ewk `v‡gi, †ewk cwigvY cY¨ C. Kg `v‡gi, Kg cwigvY cY¨ D. †ewk `v‡gi, Kg cwigvY cY¨

Management
37. eZ©gv‡b †KvbwU e¨emv‡qi AvaywbK hy‡M mev©waK ¸iæZ¡ cvq?
A.weµq B. cY¨ mieivn C. †fv³v mš‧wó D. Drcv`b
38. gvwj‡Ki `vq-`vwqZ¡ we‡ePbvq wb‡Pi †Kvb KvieviwU me‡P‡q Kg cQ›`bxq nIqv DwPZ?
A. GKK gvwjKvbvaxb Kvievi B. e¨vswKs e¨emv‡qi Rb¨ Askx`vwi Kvievi
C. A-e¨vswKs e¨emv‡qi Rb¨ Askx`vwi Kvievi D. cÖvB‡fU wjwg‡UW †Kv¤úvwb
39. Òg~ja‡bi cwie‡Z© mybvg wewb‡qvM K‡iÓ- GK_vwU †Kvb ai‡bi Askx`v‡ii Rb¨ cÖ‡hvR¨ n‡e?
A. AvPi‡Y AbywgZ Askx`vi B. wbw®…q Askx`vi C. bvggvÎ Askx`vi D. mxgve× Askx`vi
40. cÖvB‡fU wjwg‡UW †Kv¤úvwbi Rb¨ wb‡¤œi †KvbwUi cÖ‡qvRb ‡bB?
A. m`m¨ ZvwjKv msiÿY B. wewae× mfv Avnevb C. b~¨bZg g~jab msMÖn D. me¸‡jvB
41. mgevq mwgwZi gybvdv †_‡K Dbœqb Znwe‡j ¯’vbvšÍi Ki‡Z nq KZ kZvsk?
A. 3% B. 10% C. 15% D. 8%
42. wb‡¤œi †KvbwU †nbwi †dIj cÖ`Ë e¨e¯’vcbvi bxwZ bq?
A. mvg¨Zv B. cvwikÖwgK C. KZ©„Z¡ I `vwqZ¡ D. Kvh© cwi‡ek
43. cÖ_g evwl©K mvaviY mfv Av‡qvR‡bi c~e© ch©šÍ GKwU †Kv¤úvwb †Kvb K¨vUvMwi‡Z _vK‡e?
A. A Category B. B Category C. N Category D. G Category
44. evsjv‡`‡k eZ©gv‡b cÖPwjZ ÒfviZxq Askx`vwi AvBb 1932Ó ZrKvjxb fvi‡Z ejer Kiv nq KZ Zvwi‡L?
A. 1 A‡±vei B. 31 A‡±vei C. 1 RyjvB D. 1 Rvbyqvwi
45. Hawthorne Studies-Gi g~j M‡elK-
A. Elton Mayo B. Henri Fayol C. F.W. Taylor D. Thomas Moor
46. e¨e¯’vcbvi ixwZ c×wZ ZvwË¡K we‡kølY K‡ib †K?
A. †UBji B. dvivwe C. †dIj D. ievU© I‡qb
Page 2 of 7
47. e¨e¯’vcbvi †Kvb ¯Í‡i aviYvMZ `ÿZv me‡P‡q †ewk cÖ‡qvRb nq?
A. ga¨ ¯Íi B. wbgœga¨ ¯Íi C. D”Pga¨ ¯Íi D. D”P ¯Íi
48. †KvbwU †bZ…Z¡cÖ`vbKvixi ¸Y bq?
A. mZZv B. eyw×gËv C. AvZ¥wek¦vm D. wb‡R‡K me©`v wbf©yj we‡ePbv Kiv

Marketing
49. cvBKvix I LyPiv e¨emvqx‡`i cY¨ µ‡qi Rb¨ †Kvb c×wZwU m‡e©vËg?
A. cwi`k©b B. bgybv msMÖn C. cY¨ weeiYx D. †MÖwWs
50. †KvbwU Kvh©wfwËK ga¨¯’ e¨emvqxi AšÍf©y³?
A. cvBKvwi e¨emvqx B. e¨vsK C. `vjvj D. mieivnKvix
51. cvBKvwi e¨emv‡qi cÖmvig~jK KvR †KvbwU?
A. weÁvcb B. cÖPvi C. weµq cÖmvi D. Rbms‡hvM
52. wecYb cÖmv‡ii nvwZqvi bq †KvbwU?
A. weÁvcb B. weµq cÖmvi C. AccÖPvi D. Rbms‡hvM
53. wb‡Pi †KvbwU‡K Sum zero game ejv nq?
A. wecYb cÖmvi B. weµq cÖmvi C. weÁvcb D. cÖPvi
54. wb‡Pi †KvbwU †gUv gv‡K©‡Ui D`vniY?
A. A‡Uv‡gvevBj gv‡K©U B. Uz_‡c÷ gv‡K©U C. eB‡qi gv‡K©U D. mvev‡bi gv‡K©U
55. †Kv‡qðb gvK©m n‡”Q-
A. D”P evRvi cÖe„w× I wb¤œ evRvi †kqvi m¤úbœ e¨emvq GKKmg~n B. D”P cÖe„w× I D”P evRvi †kqvi m¤úbœ e¨emvq ev cY¨mg~n
C. wb¤œ cÖe„w× I D”P evRvi †kqvi m¤úbœ e¨emvq ev cY¨mg~n D. wb¤œ cÖe„w× I wb¤œ evRvi †kqvi m¤úbœ e¨emvq ev cY¨mg~n
56. evRviRvZKiY M‡elYvi cÖavb D‡Ïk¨ Kx?
A. mgm¨v wPwýZKiY I Zvi mgvavb B. M‡elbv cwiKíbv Dbœqb
C. M‡elbv cwiKíbv ev¯Íevqb D. djvd‡ji e¨vL¨v cÖ`vb
57. wb‡Pi †Kvb Dcv`vbwU wbqš¿Y‡hvM¨ bq?
A. cÖvK…wZK B. ivR‣bwZK C. †µZv D. mvs¯‥…wZK
58. Iqv‡iw›U, M¨vivw›U, †nvg †Wwjfvix, ms¯’vcb BZ¨vw` wecY‡bi †Kvb Kv‡Ri AšÍfz©³?
A. weÁvcb B. cwienY C. ¸`vgRvZKiY D. weµ‡qvËi †mev
59. wej¤^ AwaRbiv n‡”Q-
A. Iwcwbqb wjWvi B. `ytmvnmx C. †Wwjev‡iU D. m‡›`ncÖeY
60. wb‡Pi †KvbwU myweavRbK †fvM¨ c‡Y¨i D`vinY?
A. iæwU B. nvZNwo C. gUi mvB‡Kj D. µxov RyZv

Finance & Banking

61. e¨e¯’vcbvi Kv‡R wb‡qvwRZ e¨w³‡`i‡K gwbUi Kivi LiP‡K ejv nq-
A. †`Dwjqv‡Z¡i LiP B. †jb‡`b LiP C. G‡RwÝ LiP D. cÖvwZôvwbK LiP
62. cÖv_wgK evRv‡i wewb‡qvM I gva¨wgK evRv‡i wewb‡qvM h_vµ‡g:
A. Kg SuywKc~Y© I AwaK SuywKc~Y© B. AwaK SuywKc~Y© I Kg SuywKc~Y© C. `y‡UvB Kg SuywKc~Y© D. `y‡UvB AwaK SuywKc~Y©
63. †Kvb evwl©K e„wË †gqv` †k‡l cwi‡kva Ki‡Z nq?
A. Annuity Due B. Ordinary annuity C. Growing annuity D. Perpetuity
64. bM` jf¨vsk cÖ`vb bM` cÖevn weeiYxi †Kv_vq wjwce× n‡e?
A. cwiPvjb Kvh©µg B. wewb‡qvM Kvh©µg C. wewb‡qvM I cwiPvjb Kvh©µg D. A_©vqb Kvh©µg
65. GKwU cÖwZôv‡bi bM` A_©, gRy`cY¨, cÖvc¨ wej BZ¨vw`i e¨e¯’vcbv‡K e‡j
A. ¯^í‡gqvw` m¤ú` e¨e¯
vcbv B. ga¨‡gqvw` m¤ú` e¨e¯
vcbv C. `xN©‡gqvw` m¤ú` e¨e¯
vcbv D. m¤ú` AveZ©b e¨e¯
vcbv
66. eÛ‡nvìvi‡`i cÖ`Ë my‡`i nvi‡K ejv nq:
A. Kvh©Ki my‡`i nvi B. B‡qì Uz †gPzDwiwU C. K~cb †iU D. AvšÍ: Avq nvi
67. GKwU †Kv¤úvwbi †kqvi cÖwZ Avq 40 UvKv Ges jf¨vsk cÖ`v‡bi nvi 70% n‡j, †kqvi cÖwZ jf¨vsk KZ?
A. 7 UvKv B. 24 UvKv C. 28 UvKv D. 32 UvKv
68. SuywKwenxb wmwKDwiwUi β-Gi gvb n‡e ------------------ Ges evRvi SuywK-Gi β-Gi gvb n‡e ------------------
A. 1, 1-Gi †P‡q †ewk B. 1, 1-Gi †P‡q Kg C. k~b¨, 1 D. 1, k~b¨
69. we‡k¦i cÖ_g e¨vsK †h †`‡k cÖwZwôZ n‡qwQj Zvi bvg--
A. Bsj¨vÛ B. Pxb C. Av‡gwiKv D. Rvcvb
70. evwYwR¨K e¨vs‡Ki Znwe‡ji cÖavb Drm †KvbwU?
A. my` B. cwi‡kvwaZ g~jab C. FY D. cÖvß AvgvbZ
71. `ywU wegvKvixi g‡a¨ m¤úvw`Z nq †h wegv-
A. †Mvôx wegv B. •ØZ wegv C. †h․_ wegv D. cybtwegv
72. wb‡gœi †Kvb `wjjwUi Rb¨ AvqKi †iqvZ cvIqv hvq?
A. wegv wcÖwgqvg B. Avq weeiYx C. DØ„ËcÎ D. bvMwiKZ¡ mb`cÎ
Page 3 of 7
 Written Part

01. Translate the following sentences into English: [41= 4]

(a) cov‡jLv mdjZvi PvweKvwV|
Ans: Study is the key to success.
(b) Mwi‡eiv w`b Av‡b w`b Lvq|
Ans: The poor live from hand to mouth.
(c) cov‡jLv mdjZvi PvweKvwV|
Ans: The more you read, the more you learn.
(d) †m Zvi `v`v‡K †`Lv‡kvbv K‡i|
Ans: He looks after his grandfather.

02. Translate the following sentences into Bangla: [41= 4]

(a) He is different from others.
Ans: †m Ab¨‡`i †_‡K wfbœ|

(b) Inflation is rising in Europe.

Ans: BD‡iv‡c gy`ªvùxwZ e„w× cv‡”Q|

(c) He hardly goes to school.

Ans: †m Lye Kg ¯‥z‡j hvq|

(d) Honey tastes sweet.

Ans: gay †L‡Z wgwó|

03. wb‡Pi evK¨¸‡jvi evbvb I e¨vKiYMZ ÎæwU ms‡kvab K‡i †jL| ev‡K¨ †Kv‡bv kã ms‡hvRb ev we‡qvRb Kiv hv‡e bv| [4]
(K) †iuk KvUj K‡qK g~nyZ© ci|
(L) GLb e¨vcvi AvoI MЇMv‡j Mov‡Z cv‡i|
(M) mKj ag©cyÎiv †h hvi gv‡b gv‡b evox wdi‡jv|
(N) e¨vcvi AviI w_Zx‡q †`Lv hv‡e| g‡bviÄY AšÍZ Zv-B †f‡ewQj|
DËi:
(K) †ik KvUj K‡qK gyn~Z© ci|
(L) GLb e¨vcvi AviI MÛ‡Mv‡j Mov‡Z cv‡i|
(M) ag©cyÎiv †h hvi gv‡b gv‡b evwo wdi‡jv|
(N) e¨vcvi AviI w_wZ‡q †`Lv hv‡e| g‡bviÄb AšÍZ Zv-B †f‡ewQj|

04. Read the following paragraph carefully and identify the errors. Write the corrected words/phrases in your script. [4]
It is emphasized that the term 'business' (a) have been misinterpreted by economists as just wealth creation. Bangladeshi Nobel
laureate Muhammad Yunus called for establishing a 'social stock market' in which companies doing good for society will be listed.
Apart from creating wealth, business also (b) involve doing good to people. It is time to have a social stock exchange for companies
which (c) does good for society on a no-profit no-loss. Yunus, founder of Bangladesh's Grammen Bank engaged in micro-finance,
said the above during an interaction. The 2006 Nobel Peace Prize recipient said, Grammen Bank in tie up with a French company
had started a nutritious yoghurt manufacturing venture recently. "We are not looking for profits from the company and are happy to
get back our investments in it and will be giving the profit for community development." Such companies can be (d) listing on the
social stock market and people can invest in the company of their choice.

Page 4 of 7
 Answer: (a) has; (b) involves; (c) do; (d) listed.

5a. wnmveweÁvb [8]

i. DØ„Ëc‡Î cÖvc¨ wnmve †`Lv‡bv nq †Kvb g~‡j¨? (Companies report accounts receivable on the balance sheet at what value?)
Ans: bM`/wbU Av`vq‡hvM¨ g~‡j¨ (cash/net realizable value)

ii. eÛ Bmy¨ Kiv n‡j †Kv¤úvwbi wnmve mgxKi‡Y Kx cÖfve c‡o? (What will be the effect on accounting equation if bond is issued?)
Ans: m¤ú` I `vq DfqB e„w× cvq (Increase in both assets and liabilities)

iii. †Kvb ai‡bi AbycvZ¸‡jv †Kv¤úvwbi `xN©‡gqv‡` wU‡K _vKvi ÿgZv cwigvc K‡i? ( Which type of ratios measures the ability of the
company to survive over a long period of time? )
Ans: m”QjZv/Kfv‡iR AbycvZmg~n (Solvency/Coverage ratios)

iv. GKwU wnmv‡ei †Ri 355 UvKv †iIqvwg‡ji fzj cv‡k †`Lv‡bv n‡q‡Q| GB fz‡ji d‡j †iIqvwg‡ji `yB cv‡ki cv_©K¨ KZ n‡e? (An account
balance of Tk. 355 has been shown on the wrong side of the trial balance. What would be the difference between the
two sides of the trial balance for this error?)
Ans: 710 UvKv (Tk. 710)

v. GKwU †Kv¤úvwb Ry‡bi 2 Zvwi‡L 6,500 UvKvi m¤¢vi µq K‡i Ges m¤úwË wn‡m‡e wjwce× K‡i| Ry‡bi 30 Zvwi‡L 3,000 UvKvi m¤¢vi nv‡Z
_vK‡j mgš^q `vwLjv Kx n‡e? (A Company purchased Tk. 6,500 worth of supplies on June 2 and recorded the purchase as an
asset. On June 30, an inventory of the supplies indicated only Tk. 3,000 on hand. What should be the adjusting entry?)
Ans: m¤¢vi LiP †Wt 3,500 UvKv; m¤¢vi †µt 3,500 UvKv (Debit Supplies Expense, Tk. 3,500; Credit Supplies, Tk. 3,500)

vi. wnmveKv‡ji kyiy‡Z GKwU e¨emvq cÖwZôv‡bi cÖviw¤¢K g~jab wQj 6,60,000 UvKv Ges wnmveKvj †k‡l `vuovq 9,00,000 UvKvq| D³ Kv‡j
†gvU Avq wQj 1,90,000 UvKv I †gvU LiP wQj 1,20,000 UvKv| D³ Kv‡j e¨emv‡qi gvwjK †gvU 2,10,000 UvKv AwZwi³ wewb‡qvM K‡i|
D³ mg‡q gvwj‡Ki D‡Ëvj‡bi cwigvY KZ? (The beginning capital of a business organization was Tk. 6,60,000 and the
capital at the end stood at Tk. 9,00,000. During the year total revenue was Tk. 1,90,000 and total expense was Tk.
1,20,000. Additional capital investment was Tk. 2,10,000. What is the amount of drawings by the owner during the
period?)
Ans: 40,000 UvKv (Tk. 40,000)

vii. 1 Rvbyqvwi 2017 Zvwi‡L miÄvg µq Kiv nq 8,00,000 UvKvq| Gi AvbygvwbK e¨envwiK Rxeb 8 eQi Ges fMœve‡kl g~j¨ 1,20,000 UvKv|
AePq avh© Kiv nq mij •iwLK c×wZ‡Z| 2018 mv‡ji DØ„Ëc‡Î cyÄxf‚Z AePq ev‡` miÄv‡gi wbU g~j¨ †`Lv‡bv n‡e KZ? (Equipment
was purchased for Tk. 8,00,000 on January 1, 2017. It has an estimated useful life of 8 years and a salvage value of
Tk. 1,20,000. Depreciation is being computed using the straight-line method. What amount should be shown for the
Equipment, net of accumulated depreciation, in the company's 2018 balance sheet?)
Ans: 6,30,000 UvKv (Tk. 6,30,000)

viii. †Wëv wjwg‡UW †Kv‡bv GK Kg©Pvixi wbKU n‡Z cÖvß †mevi Rb¨ Acwi‡kvwaZ †eZb eve` 500 UvKvi `vq ¯^xKvi Kij| Gi dj Kx n‡e?
(Delta Ltd. recognizes unpaid salaries for services already received from employees amounting to Tk. 500. What will
be the result for this transaction in accounting equation?)
Ans: ÷K‡nvìvi‡`i ¯^Z¡ n«vm Ges `vq e„w× (A decrease in stockholders' equity and an increase in liabilities)

5b. e¨emvq bxwZ [8]

i. BARD-Gi c~Y©iƒc: (The full form of BARD is–)
Ans: Bangladesh Academy for Rural Development

ii. e¨e¯’vcbvi 14wU bxwZ †K w`‡q‡Qb? (Who gave the fourteen principles of management?)
Ans: †nbwi †dqj (Henri Fayol)

iii. MYZvwš¿K e¨e¯’vcbvi cÖPjb N‡U †Kv_vq? (Democratic management was first practiced in-)
Ans: wMÖm (Greece)

iv. Av‡gwiKvb †b․-evwnbx KZ mv‡j cvU© D™¢vebK‡i? (When did American Navy invent PERT?)
Ans: 1958 (1958)

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 v. †cÖlYvi cÖ‡qvRb †mvcvb g‡WjwU †K cÖeZ©b K‡ib? (Who introduced the Need Hierarchy Model of motivation?)
Ans: Aveªvnvg gvm‡jv (Abraham Maslow)

vi. †Kv¤úvwbi we‡jvc mvab N‡U †Kv¤úvwb AvB‡bi KZaviv Abyhvqx? (A Company is dissolved based on Company act section no––)
Ans: 234 (234)

vii. Riæix mfv Av‡qvRb Ki‡Z Kgc‡¶ KZfvM †kqvi †nvìv‡ii Aby‡gv`‡bi cÖ‡qvRb n‡e? (To organize an extra ordinary general
meeting, it is necessary to have the approval of at least----of total shareholders)
Ans: 10% (10%)

viii. †Kvb ai‡bi Askx`vi jf¨vsk A_ev †eZ‡bi wewbg‡q Zvi mybvg e¨envi Kivi AbygwZ †`q? (Which kind of partner allows using
his/her goodwill in business in exchange of profit or salary?)
Ans: bvggvÎ Askx`vi (Nominal partner)

gv‡K©wUs A_ev wdb¨vÝ GÛ e¨vswKs [8]

5c. [I] gv‡K©wUs
i. g¨vMvwRb †Kvb ai‡bi cY¨? (What type of product is “magazines”?)
Ans. †jvfbxq cY¨ (impulse goods)

ii. gvby‡li eÂbv‡eva †_‡K wK‡mi DrcwË N‡U? (What results from deprivation of human?)
Ans. cÖ‡qvRb (Need)

iii. evRviRvZKiY wgkÖ‡Yi †Kvb Dcv`vb Avq m„wó K‡i? (Which element of the marketing mix creates revenue?)
Ans. g~j¨ (Price)

iv. ÔevUv my †Kv¤úvwbÕ †Kvb ai‡bi LyPiv e¨emvq cÖwZôvb? (Which type of retail business is 'Bata Shoe Company?)
Ans. eûkvLv wecwY (Multiple Store)

v. kw³kvjx eª¨vÛ cQ›` Ges †fv³vi AbyMZ¨ †Kvb c‡Y¨i †ÿ‡Î cÖ‡hvR¨? (In which product, strong brand preference and
consumer loyalty are applicable?)
Ans. wewkó cY¨ (Specialty product)

vi. BCG †gwUª‡· evRvi cÖe„w×i nvi wb¤œ Ges evRvi †kqvi D”P n‡j Zv‡K Kx e‡j? (In BCG matrix, If market growth rate is low
and market share is high then this situation is called as?)
Ans. K¨vk KvDR (Cash Cows)

vii. †h e¨w³ mZK©Zvi mv‡_ cÖv_wgK ch©v‡q bZzb cY¨ ev aviYv MÖnY K‡i Zv‡K wK ejv nq? (The person who adopts new products or
ideas early and carefully is called…)
Ans. Iwcwbqb wjWvi (Opinion Leader)

viii. c‡Y¨i Rxeb-P‡µi †Kvb ¯Í‡i weµ‡qi cwigvb me‡P‡q †ewk wKš‘ weµ‡qi cÖe„w× Kg‡Z _v‡K? (In which stage of the product life-
cycle the sales are highest but sales growth decreases)
Ans. c~Y©Zv ¯Í‡i (In maturity stage)

-----------------A_ev--------------------

5c. [II] wdb¨vÝ GÛ e¨vswKs

i. Rxeb wegvq g~j welq n‡jv- (The main element of life insurance is:)
Ans: gvby‡li Rxeb (human life)

ii. LIBOR Gi c~Y©v½ iƒc wK? (What is the full form of LIBOR?)
Ans: London Interbank Offer Rate

iii. evsjv‡`‡k cÖPwjZ wegv AvBb KZ mv‡ji? (In Bangladesh the insurance act was passed in the year of:)
Ans: 2010 (2010)
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iv. evsjv‡`‡k cÖPwjZ n¯ÍvšÍi‡hvM¨ `wjj AvBb KZ mv‡ji? (In which year the negotiable instrument act was passed?)
Ans: 1881 (1881)

v. GKRb wewb‡qvMKvix‡K †Kvb bxwZwU SzuwK n«vm Ki‡Y mvnvh¨ Ki‡Z cv‡i? (Which principle can help an investor to reduce
risk?)
Ans: •ewPΨvqb bxwZ (Principle of Diversity)

vi. Ò72-wewaÓ Abyhvqx 2100 UvKv 8 eQ‡i wظY n‡Z n‡j my`nvi KZ kZvsk n‡Z n‡e? (What interest rate doubles Tk. 2100 in 8
years according to "Rule 72"?)
Ans: 9% (9%)

vii. †h e‡Ûi †¶‡Î e‡Ûi aviK‡K †Kv‡bv cÖKvi Kzcb my` cÖ`vb Kiv nq bv Zv‡K Kx eÛ e‡j? (The bond which pays no coupon
interest is known as:)
Ans: wR‡iv Kzcb eÛ (Zero coupon bond)

viii. eZ©gv‡b evsjv‡`‡k we`¨gvb AvBb Abyhvqx ZvwjKvfy³ e¨vsK cÖwZôvi †¶‡Î b~¨bZg Kx cwigvY cwi‡kvwaZ g~jab _vK‡Z nq? (Minimum
how much paid up capital is needed in case of establishing banks in Bangladesh?)
Ans: 400 †KvwU (400 crore)

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