1. What is accounting?
হিসাববিজ্ঞান কী?
A. Recording financial transactions
B. Cooking
C. Teaching
D. Playing
A. Recording financial transactions
✅ আর্থিক লেনদেন রেকর্ড করা
2. What is a transaction?
লেনদেন কী?
A. Game
B. Story
C. Exchange of value
D. Idea
c.Exchange of value ✅ মূল্য বিনিময়
3. What is a business?
ব্যবসা কী?
A. Loss
B. Activity to earn profit
C. Game
D. Hobby
B. Activity to earn profit
✅ লাভ অর্জনের কার্যক্রম
4. What is capital?
মূলধন কী?
A. Loss
B. Loan
C. Expense
D.Owner’s investment
D.Owner’s investment
✅ মালিকের বিনিয়োগ
5. What is liability?
দায় কী?
A. Asset
B. Debt
C. Profit
D. Income
B.Debt ✅ ঋণ
6. What is asset?
সম্পদ কী?
A. Expense
B. Debt
C. Loss
D. Property owned
D. Property owned
✅ মালিকানাধীন সম্পদ
7. What is expense?
ব্যয় কী?
A. Profit
B. Income
C. Cost incurred
D. Asset
C. Cost incurred ✅ খরচ
8. What is income?
আয় কী?
A. Debt
B. Loss
C. Expense
D. Money earned
D. Money earned
✅ উপার্জিত অর্থ
9. What is profit?
লাভ কী?
A. Income > Expense
B. Debt>Income
C. Expense
D. Loss
A. Income > Expense ✅
10. What is loss?
ক্ষতি কী?
A. Capital
B. Profit > Expense
C. Asset
D. Expense > Income
D. Expense > Income ✅
11. What is journal?
জার্নাল কী?
A. Ledger
B. Book of original entry
C. Cash book
D. File
B. Book of original entry ✅
12. What is ledger?
লেজার কী?
A. Chart
B. File
C. Folder
D. Book of accounts
D. Book of accounts ✅
13. What is debit?
ডেবিট কী?
A. Left side entry
B. Right
C. Top
D. Bottom
A. Left side entry ✅
14. What is credit?
ক্রেডিট কী?
A. Top
B. Left
C. Right side entry
D. Bottom
C. Right side entry ✅
15. What is cash book?
ক্যাশ বুক কী?
A. Ledger
B. Record of cash transactions
C. Journal
D. File
b.Record of cash transactions ✅
16. What is trial balance?
ট্রায়াল ব্যালেন্স কী?
A. Income
B. Profit
C. Loss
D. Statement of balances
D. Statement of balances ✅
17. What is balance sheet?
ব্যালেন্স শিট কী?
A. Expense
B. Income
C. Statement of assets & liabilities
D. Profit
C. Statement of assets & liabilities ✅
18. What is goodwill?
গুডউইল কী?
A. Asset
B. Reputation value
C. Loss
D. Expense
B. Reputation value ✅
19. What is drawing?
উত্তোলন কী?
A. Profit
B. Deposit
C. Loan
D. Owner withdraws money
D. Owner withdraws money ✅
20. What is purchase?
ক্রয় কী?
A. Profit
B. Selling
C. Buying goods
D. Loss
C. Buying goods ✅
21. What is sales?
বিক্রয় কী?
A. Selling goods
B. Buying
C. Expense
D. Loss
A. Selling goods ✅
22. What is discount?
ছাড় কী?
A. Increase
B. Reduction in price
C. Loss
B. Reduction in price ✅
23. What is depreciation?
অবচয় কী?
A. Decrease in asset value
B. Increase
C. Profit
D. Income
A. Decrease in asset value
✅ সম্পদের মূল্য কমা
24. What is revenue?
রাজস্ব কী?
A. Loss
B. Expense
C. Income from business
D. Asset
C. Income from business
✅ ব্যবসার আয়
25. What is invoice?
ইনভয়েস কী?
A.Receipt
B. Bill of goods sold
C. Voucher
D. File
B. Bill of goods sold ✅ বিক্রয় বিল
