Assignment

Micro Economics
1. The Fundamentals of Econmics:
a. gy³ evRvi A_©bxwZ Kx?
b.mgv‡jvPbv mn Aa¨vcK Gj. iwe‡Ýi cÖ`Ë A_©bxwZi msÁvwU e¨vL¨v Ki|
c. my‡hvM e¨q Kx? †iLvwP‡Îi mvnv‡h¨ my‡hvM e¨v‡qi aviYvwU e¨vL¨v Ki|

2. Markets and Goverment in a Modern Economy:

a. wek¦vqY Kx?
b. wgkÖ A_©bxwZ‡Z `vg wKfv‡e wbav©wiZ nq e¨vL¨v Ki|
c. evsjv‡`‡k evRvi A_©bxwZ cÖeZ©‡bi Rb¨ miKvi KZ…©K M„nxZ c`‡ÿcmg~n Av‡jvPbv Ki|

3. Basic Elements of Supply and Demand:

a. Pvwn`v Av‡cÿK Kx?
b. GKwU wjwbqvi †hvMvb mgxKiY S=2+3p †_‡K †hvMvb m~wP ˆZwi K‡i Zv †_‡K †hvMvb †iLv A¼b Ki|
c. wjwbqvi Pvwn`v mgxKiY D=10-2p †_‡K Pvwn`v †iLv A¼b Ki|

4. Application of Supply and Demand:

a. Pvwn`v AvovAvwo w¯’wZ¯’vcKZv Kx?
b. w¯’wZ¯’vcK Pvwn`v I Aw¯’wZ¯’vcK Pvwn`vi g‡a¨ cv_©K¨ Ki|
c. GKwU mijvK…wZi Pvwn`v †iLvi wbw`©ó we›`y‡Z Pvwn`vi `vg w¯’wZ¯’vcKZv cwigvc Ki|

5. Demand and Consumer Behavior:

a. wM‡db `ªe¨ Kx?
b. Ówbi‡cÿ ‡iLvi mv‡_ ev‡RU †iLvi ¯úk© †fv³vi fvimv‡g¨i GKwU cÖ‡qvRbxq kZ© gvÎ, h‡_ó bqÓ-Dw³i h_v_©Zv
cÖgvb Ki|
c. cÖgvb Ki ‡h, `vg cÖfve = Avq cÖfve + cwieZ©K cÖfve|

6. Production and Business Organization:

a. Ke-WMjvm Drcv`b Av‡cÿKwU †jL|
b. mg Drcv`b †iLv I wbi‡cÿ †iLvi g‡a¨ cv_©K¨ Ki|
c. µgea©gvb cÖvwšÍK Drcv`b wewawU e¨vL¨v Ki|

7. Analysis of Costs:
a. AFC †iLvi AvK…wZ †Kgb nq?
b. `xN©Kvjxb Mo e¨q †iLv‡K Gb‡fjvc †iLv ejv nq †Kb?
c. ¯^íKvjxb Mo e¨q †iLv V AvK…wZi nq?
8.Analysis of Perfecty Competitive Markets:
a. ‡Kvb evRv‡i AR=MR=p nq?
b. MC=MR ïay cÖ‡qvRYxq kZ©, ch©vß kZ© bq| e¨vL¨v Ki|
c. c~Y© cÖwZ‡hvwMZvg~jK evRv‡i wk‡íi `xN©Kvjxb fvimvg¨ wP‡Îi mvnv‡h¨ e¨vL¨v Ki|

9. Imperfect Competition and Monopoly Market:

a. ‡Kvb evRv‡i AR Ges MR ‡iLv Rbw`‡K wb¤œMvgxnq?
b. GK‡PwUqv Kviev‡i wKfv‡e c‡Y¨i `vg I Drcv`‡bi cwigvY wbav©wiZ nq?
1
c. cÖgvb Ki †h, GK‡PwUqv Kviev‡i MR=2 AR.

10. Oligopoly and Monopolistic Competition:

11. How Markets Determine Incomes :

a. Kv‡U©j Kv‡K e‡j|
b. Awj‡Mvcwj I Wz‡qvcwj evRv‡ii g‡a¨ cv_©K¨ Ki|
c. RvZxq Avq e›U‡bi cÖvwšÍK Drcv`bkxjZv ZË¡wU mgv‡jvPbvmn eY©bv Ki|

12. The Labour Market:

13. Land and Capital:

a. kÖwgK msN Kx?
b. Avw_©K gRywi Ges cÖK…Z gRyixi g‡a¨ cv_©K¨ Ki|
c. wiKv‡W©vi LvRbv ZË¡wU Av‡jvPbv Ki|
 Assignment
Principles Of Finance
1. Introduction to Finance:
a. cÖv_wgK MY cÖ¯Íve (IPO) Kx?
b.Avw_©K e¨e¯’vcK †K? GKRb Avw_©K e¨e¯’vcK‡K Zvui jÿ¨ AR©‡bi Rb¨ wK wK wm×všÍ MÖnY Ki‡Z nh?
c.gybvdv mev©waKiY I m¤ú` mev©waKi‡bi g‡a¨ cv_©K¨ Ki|

2. Short Term Financing:

a. Net 25, EOM ej‡Z Kx eyS?
b. Dipa Company sells goods on cash as well as credit. The follwing particulare are extracted from the
books of accounts for the current year ended:
Total gross sales TK. 1,00,000
Cash sales (included above) 20,000
Salers return 7,000
Total Accounts Receivable at the end 9,000
Notes Receivable 2,000
Allowance for Doubtful debt at the end of the year 1,000
Total Accounts Payable at the year ended 10,000
Calculate: (i) Accounts Receivable Turnover; (ii) Average collection period.

c. R and Z Company Ltd. wants TK. 40 lakh as working capital. Three following alternative modes of
financing are available:
i) Forgo cash discount granted on the basis of3/15, net 45 and pay on the final due date.
ii) Borrow TK. 50 lakh at 14 percent interest maintaing 15 percent compensating balance, interest
payments are made in advance.
iii)IssueTK. 44 lakh of six month commercial paper to net TK. 40 lakh.
Further assuming that the firm would perfer the dlexibility of bank financing provided the additional cost
of this flexibility was no more than 2.5 percent p.a Which alternative should the company select and why?

3. Intermediate Value of Money:

a. ga¨‡gqv`x A_©vq‡bi Drm¸‡jv wK wK?
b. ga¨‡gqv`x A_©vqb cwi‡kv‡ai c×wZ¸‡jv e¨vL¨v Ki|
c. Mr. hasan has taken a loan of TK. 1,00,000 for 5 year at 14% interest from Surma Bank. The loan will be
repaid in equal instalment over the next 5 year. Prepaid the loan repayment schedule under:

a) Ballon Method.
b) Capital recovery method.

4. Time Value of Money:

a. mgq †iLv Kx?
b. Exactly eight years from now Mr. Razu will start receiving a pension of TK. 8,000 a year. The payment
will be continue for five years. How much is the pension worth now, if Mr. Razu’s expected rate of return
is 16%.

c. You wish to retire after 18 years, at which time you want to have accumlated enough money to receive an
annuity of TK. 14,000 a year for 20 years of retirement. During the period before retirement, you can earn 11
percent annually, while after retirement you can earn 8 percent on your money. What annual contributions to
the retirement fund will allow you to receive the TK.14,000 annually?
d.BTI has been doing real estate business for last 20 years. You have selected an apartment of BTI at Green
Road costing TK. 25 lakh. You have three alternative offers:
a) Pay full in cash.
b) Pay 25% of the cost in cash immediately and pay TK. 2.25 lakh in each installment for next ten
years.
c) Pay 40% of the cost in cash and take a loan of TK. 15 lakh from HBFC at 15% interest to be repaid
in equal monthly installment over a nezt 20 years.

Which offer should you accept if opportunity cost is 12%?

5. Long Term Financing:

a. wcÖ-GgwUf AwaKvi Kx?
b. &FYc‡Îi `wjj Kx?
c.Determine the price of a share of Uro cola company from the information given below:
The current dividend is given as TK. 2, growth rate of dividend for first 4 years is 6%, growth rate of dividend
for next 3 years is 10% at least, perpetual growth rate is 7%, discount rate is 16%.
d. A TK. 1,000 bond is currently selling for TK. 900. the Coupon rate is 14% and the appropriate discount rate
is 15%. Calculate the value of bond. Should it be bought? What its current yield? What wouldbe the yield to
moturity (YTM) if the maturity period is 5 year.

6. Risk and Return:

a. CML I SML Kx?
b. The common stock of Samrat Shoe Ltd. and Paragon shoe Ltd. have expected returns of 15% and 20%
respecetively while the standard deviations are 20% and 50% respectively. The correlation co-efficient
between the two stocks is 46%.
Compute the risk and return for the following profolios:
a) 40% and 60%
b) 50% and 50% respectively.

c.Stock M and N have the followingprobability distribution:

Probability Returns
Stock-M Stock -N
0.1 33% 60%
0.20 20 30
0.40 15 5
0.30 0 -20
Requirement:
a. Calculate expected return for each stock.
b. Calculate the Variation of returns on each stock.
c. Calculate the Standard deviation of returns on each stock.
d. Calculate the Covariance between the returns on the two stocks.
e. Calculate the correlation between the returns on the two stocks.

7. Capital Budgeting Cash Flows:

a.ci¯úi eR©bkxj cÖKí Kx?
b. my‡hvM e¨q Kx?
c.A firm is thinking to purchase a new machine. Details information of the machine are as follows:
 Purchase price TK. 1,00,000
Import duty 100%
Installation cost 12,000
Freight 6,000
Insurance 7,000
Working capital required 25,000
Salvage value 15,000
Life time 5 years
Straight line method of depreciation is used.
Year CFBT
1 TK. 50,000
2 58,000
3 64,000
4 69,000
5 75,000
Tax rate is 40%.
Requried:
a. Calculate Base of depreciation and NCO.
b. Calculate deprecition.
c. Calculate CFAT or NCB
d. Calculate Terminal cash flow.
e. Calculate Terminal Year cash flow.

8.Capital Budgeting Techniques:

a. g~jab †ikwbs Kx?
b. The net cash flows for projects A and B are shown below. Each project has a cost of TK. 10,00,000. The
company’s cost of capital is 10%.
Year Project A Project B
1 TK. 6,50,000 TK. 3,50,000
2 3,00,000 3,50,000
3 3,00,000 3,50,000
4 1,00,000 3,50,000
i) Should A and B be accepted if they are independent projects?
ii) Which projects should be accepted if they are mutually exclusive?
c.Ranga Rofing Materials, Ltd, is considering two mutually exclusive projects, each with an initial investment of
TK. 1,50,000. The company’s board of directors has set a maximum 4-year payback requirement and has set its
cost of capital at 9 percent. The cash inflows associated with the two projects are as follows:
Cash inflows (C𝐹𝑡 )
Year Project A Project B
1 TK. 45,000 TK. 75,000
2 45,000 60,000
3 45,000 30,000
4 45,000 30,000
5 45,000 30,000
6 45,000 30,000
a. Calculate The payback period for each project.
b. Calculate the NPV of each project at 0 percent.
c. Calculate the NPV of each project at 9 percent.
 d. Derive the IRR of each project.
e. Rank the projects by each of the techniques used. Make and justify a recommendation.

9. Capital Structure Decision:

a. wbi‡cÿ we›`y Kx?
b. Alpha Food products Ltd. has 15,000 equity shares of TK. 100 each in it’s present capital stucture. The
company needs TK. 25,00,000 for the BMRE project. so, the co. is considering the following two alternative
sources of financing.
Alternative (i) 10,000 equity shares of TK. 200 each and 10% Bond.
Alternative (ii) 20,000 debenture of TK. 50 each at 8% interest and the rest of the amount by equity shares of
TK. 200 each. Expected EBIT of the said co. is TK. 6,00,000 and the corporate tax rate is 40%. You are required
to calculate:
a. Earnings per share (EPS);
b. Return on equity (ROE);
c. Return on investment (ROI);
d. Pass the comment on your result.

c.The Protein Company’s expected annual net operating income (EBIT) is TK. 50,000. The company has TK.
2,00,000, 10% debentures. The equity capitalisation rate of the company is 12.5%. The number of shares of
the company is 2,400. Determine (Using NI approach):
i) Total value of the firm (V);
ii) Overall cost of capital (𝐾0 );
iii) Market price per share (SP).
 Assignment
Principles Of Management
1. Introduction to Management:
a. AvaywbK e¨e¯’vcbvi RbK †K?
b.e¨e¯’vcbvi 6M Av‡jvPbv Ki|
c. SWOT we‡kølY Kx? SWOT Gi Dcv`vb¸‡jv e¨vL¨v Ki|

2. Schools of Management:
a. F. W. Taylor Gi weL¨vZ MÖš’wUi bvg Kx?
b. F. W. Taylor ‡K ˆeÁvwbK e¨e¯’vcbvi RbK ejv nq †Kb?
c. ‰eÁvwbK e¨e¯’vcbvi wewfbœ w`K ev Dcv`vb mg~n Av‡jvPbv Ki|

3. Planning:
a. jwRwóKm& Kx?
b. ÓcwiKíbv I wbqš¿‡bi g‡a¨ wbweo m¤úK© Ó-e¨vL¨v Ki|
c. cwiKíbvi mxgve×Zv Av‡jvPbv Ki|

4. Organizing:
a. TOWS g¨wUªKª Kx?
b. Kvg¨ ZË¡veavb cwimi Av‡jvPbv Ki|
c. mij‰iwLK msMVb I Kvh©wfwËK msMV‡bi g‡a¨ cv_©K¨ Ki|

5. Staffing:
a. kÍͯ‹ c‡`vbœwZ Kv‡K e‡j?
b. Kgx© msMÖn I Kgx© wbev©P‡bi g‡a¨ cv_©K¨ Ki|
c.‡K›`ªxKiY I we‡K›`ªxKi‡Yi g‡a¨ cv_©K¨ Ki|

6. Leading:
a. ‡gvnbxq †bZ…Z¡ Kx?
b. Likert Gi †bZ…‡Z¡i c×wZ ev ZË¡wU we‡kølY Ki|
c. ‰¯^iZvwš¿K, MYZvwš¿K I jvMvgnxb †bZ…‡Z¡i g‡a¨ cv_©K¨ Ki|

7. Motivation:
a. cÖZ¨vkv Z‡Ë¡i cÖe³v †K?
b. Ó‡cÖlYv e¨e¯’vcbvi cÖvYÓ-e¨vL¨v Ki|
c. nvR©ev‡M©i wØDcv`vb ZË¡wU eY©bv Ki|

8.Controlling:
a. TQM Kx?
b. Ówbqš¿Y e¨e¯’vcbvi me©‡kl avcÓ- e¨vL¨v Ki|
c. DËg wbqš¿Y e¨e¯’vi cÖ‡qvRbxq Dcv`vb mg~n Av‡jvPbv Ki|
 Assignment
Principles Of Marketing
1. Creating and Capturing Customer Value:
a. ‡µZv f¨vjy Kx?
b.cÖ‡qvRb, Afve I Pvwn`vi g‡a¨ cv_©K¨ mgyn Kx Kx?
c.weµq gZev` I evRviRvZKiY gZev‡`i g‡a¨ cv_©K¨ Ki|

2. Company and Marketing Strategy:

a. SWOT we‡kølY Kx?
b. 7C Kv‡K e‡j? Dcv`vb¸‡jv Av‡jPbv Ki|
c. ‡fv³v‡`i †Kb evRviRvZKiY wgkª‡Yi †K›`ª we›`y‡Z ivLv nq?

3. Analyzing the Marketing Environment:

a. evRviRvZKiY cwi‡ek ej‡Z Kx eyS?
b. e¨wóK I mvgwóK cwi‡e‡ki g‡a¨ cv_©K¨ Ki|
c. evRviRvZKiY cwi‡e‡ki cÖwZ †Kv¤úvwb Kxfv‡e mvov †`q?

4. Markets and Their Buyer Behavior:

a. ‡µZv †cÖlYv ej‡Z Kx eyS?
b. ‡fv³v AvPi‡Yi GKwU g‡Wj eY©bv Ki|
c. ‡fv³v evRvi I e¨emvwqK evRv‡ii g‡a¨ cv_©K¨ Ki|

5. Customer-Driven Marketing Strategy:

a. wbk evRviRvZKiY Kv‡K e‡j?
b. ‡KxkjMZ e¨e¯’vcbvi ¯’img~n Av‡jvPbv Ki|
c.evRv‡i Ae¯’vb MÖn‡Yi †Kxkjmg~n Av‡jvPbv Ki|

6. Products, Services and Brands:

a. eªvÛ BKz¨BwU Kx?
b. ‡fvM¨ cY¨ I wkí c‡Y¨i g‡a¨ cv_©K¨ Ki|
c. eª¨vwÛs †Kxkj Av‡jvPbv Ki|

7. New Product Development and Product Life Cycle Strategies:

a. bZzb cY¨ Kv‡K e‡j?
b. óvBj, d¨vkb I d¨v‡fi msÁv `vI|
c. c‡Y¨i RxebP‡µi ¯Íimg~n Av‡jvPbv Ki|
8.Pricing:
a. fvimvg¨ we›`y Kx wb‡`©k K‡i?
b. bZzb c‡Y¨i g~j¨ wbav©iY †Kxkj eY©bv Ki|
c. g~j¨ wbav©iY c×wZ wn‡m‡e †eªK-B‡fb we‡kølY eY©bv Ki|
9. Marketing Channels:
a. HMS I YMS Kx?
b. LyPiv Kvievi I cvBKvwi Kviev‡ii g‡a¨ cv_©K¨ Ki|
c. cÖYvwj ؇›Øi KviY I cÖwZKvi Av‡jvPbv Ki|

10. Communicating Customer Value : Intergrated Marketing Communications Strategy:

a. weµq cÖmvi Kv‡K e‡j?
b. cÖ‡gvkb wgkÖ‡Yi nvwZqvimg~n Av‡jvPbv Ki|
c. GKRb mdj weµqKgx©i ¸Yvewj eY©bv Ki|

11. The Global Market place:

a. AvšÍRv©wZK evRviRvZKiY Kx?
b. GKwU †Kv¤úvwb †Kb wek¦e¨vcx evRviRvZKi‡Y hy³ nIqvi wm×všÍ MÖnY K‡i _v‡K?
c. evsjv‡`‡ki GKRb ˆZwi †cvkvK ißvbx Kvi‡Ki Rb¨ AvšÍRv©wZK evRv‡i cÖ‡e‡ki weKí¸‡jv Av‡jvPbv Ki|

12. Sustainable Marketing:

a. CAB Kx ?
b. evRviRvZKi‡Yi mvgvwRK `vwqZ¡mg~‡ni wec‡ÿ hyw³ `vI|
c. evRviRvZKi‡Yi ‰bwZKZvi fzwgKv Av‡jvPbv Ki|
 Assignment
Principles Of Accounting
1. Accounting – The Language of Business :
a. wnmveweÁvb Kx?
b.wnmve Z‡_¨i ˆewkó¨ eY©bv Ki|
c.wnmveweÁvb †K Ó Z_¨ e¨e¯’vÓ ejv nq †Kb?

2. Conceptual Framework for Financial Accounting:

a. c~Y©iƒc wjL t GAAP, FASB, IFRS, BFRS, ICMAB, ICAB.
b. AvaywbK wnmveweÁv‡bi wZbwU “C” Kx Kx?
c. me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjvi ˆewkó¨ wjL|

3. The Accounting Process:

a. ewa©Z wnmve mgxKiYwU wjL|
b. Pass Journal entries to rectify the following errors:
i) A credit sale of TK. 500 to Imran has been wrongly passed through the purchase book.
ii) Repairs of furniture of TK. 1,000 has been wrongly recorded in the furniture account.
iii) TK. 1,500 withdrawn by the proprietor for his personal use has been charged to salaries account.
iv) sales day book undercats by TK. 2,000.
c. An analysis of the transactions made by Rahman & Co. a cerified public accounting firm, for the month
of August 2017 is shown below. Each increase and decrease in owner’s equity is explained.
Assets = Liabilites + Owner’s Equity Type of owner’s
date cash + Accounting Supplies+ Office Accounts Owner’s Owner’s Revenuse- Expenses Equity
Receivable+ Equipment= Payable+ Capital- Drawings+
1. +1,20,000 +1,20,000 Initial Investment
2. -20,000 +50,000 +30,000
3. -7,500 +7,500
4. +26,000 +37,000 +63,000 Serives Revenue
5. -15,000 -15,000
6. -20,000 -20,000 Owner’s
Withdrawal
7. -6,500 -6,500 Rent Exp
8. +4,500 -4,500
9. -29,000 -29,000 Salaries Exp
10. +5,000 -5,000 Utilities Exp
Instruction:
c) Describe each transation that occurred for the month.
d) Determine how much owner’s equity increased for the month.

d. Jane Kent is a licensed CPA. During the first month of operations of her business, the folloeing events
and transactiuons occurred.

May 1 Kent invested TK. 25,000 cash.

2 Hired a secretary receptionist at a salary of TK. 2,000 per month.
3 Purchased TK. 2,500 of supplies on account from Read Supply Company.
7 paid office rent of TK. 900 cash for the month.
11 Completed a tax assignment and billed client TK. 2,100 for service provided.
12 Received TK. 3,500 advance on a management consulting engagement.
17 Received cash of TK. 1,200 for service completed for H. Arnold Co.
31 Paid secretary receptionist TK. 2,000 salary of the month.
 31 paid 40% of balance due Read supply Company.
Jane uses the following chart of accounts: No 101 cash, No 112 Accounts Receivable, No. 126 Supplies, No
201 Accounts Payable, No 205 Unearned Revenue, No. 301 Jane Kent, Capital; No. 400 Service Revenue,
No. 726 Salaries Expense, and No. 729 Rent Expense.

Instructions:
a) Journalize the treansaction
b) Post to the ledger accounts.
c) Prepare a trial balance on may 31, 2017.

4. The Adjustment Process and Completing The Accounting Process:

a. ‡eªK-Avc wfwË Kx?
b. Mr. Jabbar starred a consulting bussiness. The Trial Balance of his business at the end of first year is
given below:
Trial Blance
30 June, 2018
Debits Taka Credits Taka
Cash 1,33,000 Service Revenue 71,600
Supplies 4,000 Accounts Paybale 42,600
Prepaid Rent 4,000 Unearned Service Revenue 21,300
Prepaid Insurance 5,000 Apprenticeship Premium 10,000
Accounts Receivable 43,700 Capital 2,00,000
Furniture 50,000
Office Equipment 38,000
Rent Expense 18,000
Utilities Expense 2,800
Supplice Expense 8,000
Salaries Expense 39,000
3,45,500 3,45,500
Adjustments:
1. Rent Paid in advance TK. 8,000.
2. Supplies total on hand TK. 7,000.
3. Salary due TK. 10,000.
4. Apprenticeship premium was recived for five year.
5. Service revenue receivable but not yet recevied TK. 5,000.
6. Deprecitation on fixed assets @10%.
7. Insurabce expired TK. 3,000.
8. Unearned revenue earned during the year TK. 4,000.

You are required to:

i) Journalize the Adjusting entries;
ii) give the Closing entries;
iii) Reversing entries.

c. The Trial balance of Prodip & Sons Ltd. as on 31 December, 2006 was as follows:
Prodip & Sons Ltd.
Trial Balance
31-12-2019
 Debit Taka Credit Taka
Cash 30,000 Capital-Mr. Prodip 1,00,000
Accounts Receivable 60,000 Sales 1,50,000
Purchase 70,000 Interest Income 3,000
Merchandise Inventory(1-1-2019) 45,000 Allowances for doubtful Account 2,000
Rent Expense 14,000 Accounts Paybale 10,000
Salary Expense 20,000 Gain on sales of fixed assets 3,000
Office Equipment 10,000
Store Equipment 13,500
Supplies 3,000
Freight In 2,500
2,68,000 2,68,000
Adjustments are to be made:
1. Merchandise Inventory on 31-12-2019 TK. 35,000
2. Preparid Rent TK. 2,000. Accrued salaries TK. 4,000.
3. Doubtful accounts to be written off against allowance TK. 1,000.
4. Maintain an allowance for doubtful accounts equal to 7% of accounts recivable.
5. Office equipment purchassed on 1-7-2019 at TK. 2,000. depreciation is to be charged @ 10% p.a.
6. Store equipment was charged with an amount of TK. 1,500 which was spent for repairing the trolley of
the store. Depeciation is to be charged @10 p.a.
7. Goods valuing TK. 1,000 taken by the proprietor for personal use was debited to purchases.
8. Supplies in hand Tk. 500
Required : A 10 coulamn Worksheet.

5. Merchandising Oprations and Accounting System:

a.Ó weµq †diZÓ Ges Óweµq fvZvi Ó g‡a¨ g~j cv_©K¨ Kx?
b. January Transactions for XXL Marketing are as follows:
Transactions:
2015
Jan 2 Sold TK. 1,000 worth of merchandise to Ahsan Company on credit of 2/10, N/30.
4 Purchased TK. 2,000 worth of merchandise from R. Company on credit terms of 1/10, N/30.
5 Received a dibit memorandum from Ahsan Company stating that goods costing TK. 200 wear received in
damaged condition. Ahsan Company is granted a TK. 200 credit on account due for the sale of January 2.
6 Sent a debit memorandum to R. Company for a TK. 100 shortage of goods purchase on January 4.
11 Received a Cheque from the Ahsan Company for the amount due on the January 2 Sale.
12 Mailed a cheque to R. Company for the balance due on the January 4 Purchase.
Required:
a. Prepaid journal entries with explannations for eash transaction, assuming purchases and sales are
recored on a gross basis.
b. Prepaid journal entries with explannations on eash transation on net-of-discount basis.
c. Assume that the January 12 transaction took place on January 20. Make a journal entey to record the
January 20 transaction.
(i)a gross basis; (ii) a net-of discount basis.

c.Show the effect on the accounting equation for the month of January, 2019 from the following transactions:
i. Rahim started business with cash TK. 1,50,000;
ii. Purchased machinery TK. 16,000 for cash;
iii. purchased merchandising inventory from Karim on credit TK. 4,000;
iv. purchased merchandising inventory by cash TK. 25,000;
v. Merchandising sales TK. 17,000 of which cost price TK. 15,000;
vi. Merchandising sales to Rahman on credit TK. 15,000 of which cost price TK. 12,000;
vii. Salary paid TK. 3,000;
viii. Recevied from merchandising credit sales TK. 9,000;
ix. Bad debt allowance TK. 1,000;
x. Commission received TK. 4,000.

6. Accounting Systems and Special Ledgers:

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b. G. Company uses Special journals and a general journal. The following tranmsactions occurred during
september-2017.
2017
sept. 2 Sold merchandise on account to H. Company, invoice No.101, TK. 620 , terms n/30. The cost of the
merchandise sold was TK. 420.
10 Purchased merchandise on account from A. Company TK. 650, terms 2/10, n/30.
12 Purchased office equipment on account from R. Company TK. 6,500.
21 Sold merchandise on account to G. Co. invoice No. 102 for TK. 800, terms 2/10, n/30. the cost of the
merchandise sold was TK. 480.
25 Purchased mertchandise on account from D. Company TK. 860 , terms n/30.
27 Sold merchandise to S. Company for TK. 700 cash. The cost of the merchandise sold was TK. 400.
Instructions:( i) Prepaid a sales Journal and a single –column purchases journal
(ii) General Journal

c.The following information are collected from Kiron Company during the month of April, 2019.
April 1 Cash balance TK. 20,000.
2 Paid April rent to Monika TK. 5,000 with cheque No. 882.
4 Received payment on account of TK. 2,000 within the 2% discount period from Prema.
8 Paid Farid freight on account TK. 500 with cheque No. 883.
9 The owner, Mr. Kiron invested an additional TK. 15,000 in cash and a truck valued TK. 10,000 in the
business.
11 Paid Modern supply on account TK. 400 with cheque No. 884.
15 Cash sales TK. 16,800.
16 Paid Farid fright TK. 610 for the freight on a shipment of merchandise received today, with cheque No,
885.
17 Received payment on account from Jamuna TK. 1,000.
19 Recevied Payment on a notes receviable TK. 2,000 Plus TK. 100 interset.
20 Purchased office supplies from Modern Supply TK. 200, with cheque No. 886
21 Paid notes payable in full to Dhaka Supply TK. 5,150 including TK. 150 interest, with cheque No, 887.
26 Paid Khaled, a salesman, TK. 2,200 for his monthly salary , cheque No. 888.
27 Mr. Kiron withdrew TK. 2,200 from the business, using cheque No. 889.
30 Cash sales TK. 14,600.
Instruction:
a. Enter these transactions in the cash receipts journal, cash payments journal & general journal.
b. Show the cash ledger as a control account.

7. Control of Cash:
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b. Lisa Ceja is unable to reconcile the bank balance at January 31. Lisa’s reconciliation is as follows:
 TK.
Cash balance per bank 3,660.20
Add: NSF check 590.00
Less : Bank service charge 25.00
4,225.20
Cash balance per book 3,875.20
Less: Deposit in transit 530.00
Add: Outstanding cheque 930.00
Adjusted balance per book 4,275.20
Instructions:
f. Prepare a correct bank reconciliation.
g. Journalize the entries required by the reconciliation.
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8.Accounting for Temporary Investment and Marketable Securities:

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b. At December 31,2018, Leis Co. reported the following information on its balance sheet:
Accounts receivable TK. 9,60,000.
Less Allowance for doubtful accounts Tk. 80,000.
During 2019, the Co. had the followingt transactions related to receivables:
Taka
sales on account 32,00,000
Sales return and allowances 50,000
Collections of accounts receivable 28,10,000
writs offs of vaccounts receivable deemed uncollectible 90,000
Recovery of bad bedts previously written off as uncollectible 24,000
Insturctions:
a. Prepare the journal entries to record cash of these five transactions. Assume that no cash discounts
were taken on the collection of accounts receivable.
b. Enter the January 1, 2019 balance in Accounts Receivable and Allowance for doubtful Accounts, post
the entries to the Two accounts ( use T accounts), and determine the balances.
c. Prepare the journal entry to record bad debts expense for 2019, assuming that expected debts are TK.
1,15,000.

c.On June ,1, Merando Company borrows TK. 90,000 from First Bank on a 6-month, TK.90,000 , 8% nots.
Instructions:
a. Prepare the entry on June 1.
b. Prepare the Adjusting entry on June 30.
c. Prepare the entry at maturity (December 1), assuming monthly adjusting entries have been made
through November 30.
d. What was the total financing cost (interest expense)?

9. Financial Statements:
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b.Rina is the sole owner of Deer Park, a public camping ground near the Salt Lake Area. Rina has completed
the following financial information as of December 31,2017:
Taka
Revenuses during 2017-Camping fees 1,47,000
 Revenuses during 2017-general store 40,000
Accounts payable 11,000
Cash on hand 7,000
Original cost of equipment 1,15,500
Market value of equipment 1,40,000
Notes payable 60,000
Expenses during 2017 1,50,000
Supplies on hand 2,500
Instructions:
a. Determine Rina’s net income from Deer Park for 2017.
b. Prepare a balance sheet for Deer Park as of December 31,2017.

c.The Trial Balance of Graham Wholesale Company contained the following accounts at December 31 st, the
end of company’s fiscal year.
Graham Wholesale Company
Trial Balance
December 31,2020
Accounts Titles Debit Taka Credit Taka
Cash 25,400
Accounts receivable 37,600
Merchandise inventory 90,000
Land 92,000
Building 1,97,000
Accumulated Deprecition-Building 54,000
Equipment 83,500
Accumulated Deprecition- Equipment 42,400
Notes payable 50,000
Accounts payable 37,500
M. Graham, Capital 2,67,800
M. Graham, Drawing 10,000
Sales 9,04,100
Sales discount 4,600
Cost of goods sold 7,09,900
Salaries Expense 69,800
Utilities Expense 19,400
Repair Expense 5,900
Gas and oil Expense 7,200
Insurance Expense 3,500
13,55,800 13,55,800
Adjustment data:
a. Depreciation is TK. 10,000 on buildings and TK. 9,000 on equipmemnt (both are administrative
expense).
b. Interest of TK. 7,000 is due and unpaid on notes payable at December 31.
c. Merchandise inventory is actually on hand is TK. 89,200.
Other Data:
d. Salaries are 80% selling and 20% administrative.
e. Utilites expense, repair expense and insurance expense are 100% administrative.
f. TK. 15,000 of the notes payable are payable next year.
 g. Gas and Oil expense is a selling expense.
Instructions:
i)Prepare an Income Statement;
ii) Prepare a Balance sheet.

10.Financial Statement Analysis:

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b. The Comparative condensed balance sheets of Gurley Corporation are presented below.
Gurley Corporation
Comparative Condensed Balance Sheets
December 31
Assets 2016 2017
Current assets TK. 74,000 TK. 80,000
Property, Plant, and equipment (net) 99,000 90,000
Intangibles 27,000 40,000
Total assets 2,00,000 2,10,000
Liabilities and Stockholder’s equity
Current liabilities TK. 42,000 TK. 48,000
Long-term liabilities 1,43,000 1,50,000
Stockholder’s equity 15,000 12,000
Total Liabilities and Stockholder’s equity 2,00,000 2,10,000
Instructions:
a. Prepare a horizontal analysis of the balance sheet data for Gurley Corporation using 2016 as a base.
b. Prepare a vertical analysis of the balance sheet data for Gurlry Corporation in columnar from for 2017.

c.Lingenfelter Corporation experienced a fire on December 31,2017, in which bits financial records were
partially destoryed. It has been able to salvage some of the records and has ascertained the following
balances.
December 31,2017 December 31,2016
Cash TK. 30,000 TK. 10,000
Accounts receivable (net) 72,500 1,26,000
Inventory 2,00,000 1,80,000
Accounts payable 50,000 90,000
Notes payable 30,000 60,000
Common stock, TK. 100 par 4,00,000 4,00,000
Retained earnings 1,13,500 1,01,000
Additional information:
1. The inventory turnover is 4.5 times.
2. The return on common stockholder’s equity is 16%. The company had no additional paid-in capital.
3. The accounts receivable turnover is 8.8 times.
4. The return on assets is 12.5%.
5. Total assets at December 31,2016, were TK. 6,55,000.
Instuctions:
Compute the following for Lingenfelter Corporation.
a) Cost of goods sold for 2017.
b) Net sales (Credit) for 2017.
c) Net income for 2017.
d) Total assets at December 31,2017.