Miscellaneous and Board's Questions
16. On Jan. 1, 2019 Anurag's Assets were :
Cash 2,000; Due from Jagdish 1,000; Stock * 3,000; Furniture 500.
His liabilities were : He had to pay to Krishnamurthy ? 2,000.
Transactions of the month :
2019
Jan. 4 Purchased furniture from Anshuman for 200
6 Received payment from Jagdish, discount being allowed @ 2%
10 Sold to Madhav 10 Locks, invoiced at 30 per Lock. Allowed T.D. @ 10%
15 Sent to Madhav a Credit note because price per lock was 25 and not 30.
20 Settled Krishnamurthy's Account to the extent of 1,000 only, he allowed dis-
count @ 2.5%
25 Purchased from Krishnamurthy goods of the list price of * 1,500. He allowed
20% trade discount
28 Paid the amount due to Anshuman
31 Paid Salaries 300
Required : Prepare necessary Subsidiary Books of Anurag.
Book 1.200: Sales Book * 270; Sa
99
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দেন
১) হিসাববিজ্ঞান কী?
২) হিসাববিজ্ঞানের ২টি উদ্দেশ্য লিখ।
৩) ব্যবসায় প্রতিষ্ঠানে হিসাববিজ্ঞানের গুরুত্ব ব্যাখ্যা কর।
৪) হিসাব তথ্যের অভ্যন্তরীণ ও বাহ্যিক ব্যবহারকারীদের ১টি তালিকা প্রস্তুত
খ) লেনC
সমীকরত
প্রতিটি
যাচাইপ
কর।
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