অনার্স ১ম বর্ষ হিসাববিজ্ঞানের নীতিমালা চূড়ান্ত সাজেশন
বিগত সালের প্রশ্নসহ
হিসাববিজ্ঞান শিক্ষার্থীদের জন্য)
Chapter 01 ‣ Accounting – The Language of Business
Lesson 01 : Definition and Scope of Accounting
7★ 01. What is accounting? [D.U. Affiliated Act. 2022; N.U. (Hon's) Mgt. 2018]
Or, Define accounting. [D.U. Affiliated Act. 2023]
5★ 02. Discuss the characteristics of accounting. [N.U. (Hon's) Acc. 2019]
3★ 03. Discuss the importance or necessity of accounting. [N.U. (Hon's) Mgt. 2007, '09]
7★ 04. Describe in brief the objectives of accounting. [N.U. (Hon's) Acc. 2015, '17, '21]
Or, Discuss the objectives of accounting.
3★ 05. Describe the steps in accounting. [D.U. Affiliated Act. 2022]
5★ 06. Discuss the fields of application in accounting. [N.U. (Hon's) Acc. 2022]
Lesson 02 : Role and Function
7★ 07. Discuss the role of accounting in creating values and accountability. [N.U. (Hon's) Acc. 2018, '24, Fin. '15]
3★ 08. "Accounting is an aid to management." — Explain it. [N.U. (Hon's) Mgt. 2017, '21]
5★ 09. Discuss various accounting assumptions along with their implications. [D.U. (Affiliated) Mgt. 2019, '21]
Or, Write S.N.s : Assumptions of Accounting. [D.U. (Affiliated) Mgt. 2019]
Lesson 03 : History of Accounting
7★ 10. Explain contribution of Luca Pacioli in the development of accounting.
Lesson 04 : Accounting Information and its Users
3★ 11. What is accounting information?
7★ 12. Briefly explain qualitative characteristics of accounting information. [D.U. Affiliated Act. 2020; N.U. (Hon's) 2009, '10, Acc. '14, Fin. '18]
7★ 13. Who are the user of accounting information? Briefly discuss. [D.U. Affiliated Act. 2017, '19, '23; N.U. (Hon's) Acc. 2018, '24, Mgt. '17, '19, Fin. '16]
Lesson 05 : Nature and Branches of Accounting
7★ 14. Why accounting is called the language of business? [N.U. (Hon's) Acc. 2016, '18, '20, '24, Fin. '14, '15, '16; D.U. Affiliated Act. 2019]
Or, Why is it called the language of business.
5★ 15. Write the difference between public accounting and private accounting. [N.U. (Hon's) Mgt. 2018]
5★ 16. Write the difference between bookkeeping and accounting. [N.U. (Hon's) Mgt. 2017, '21]
17. Short-Note :
3★ a. Green Accounting [N.U. (Hon's) Acc. 2023]
3★ b. Forensic accounting [N.U. (Hon's) Acc. 2024]
Chapter 02 ‣ Conceptual Framework for Financial Accounting
Lesson 01 : FASB Conceptual Framework for Financial Accounting
7★ 18. What is conceptual framework of accounting? [D.U. Affiliated Acc. 2019; N.U. (Hon's) Acc. 2015]
Or, What is the conceptual framework in accounting? [D.U. Affiliated Act. 2020]
Or, What is the conceptual framework? [D.U. Affiliated Acc. 2022]
Lesson 02 : Accounting Principles
3★ 19. Explain the conservation [conservatism] concept with example. [N.U. (Hon's) Acc. 2023]
5★ 20. What do you mean by Generally Accepted Accounting Principles (GAAP)?
5★ 21. Mention the difference Between GAAP and IFRS.
Lesson 03 : Qualitative Characteristics of Accounting Information
3★ 22. What are the enhancing qualities of the qualitative characteristics? Explain. [D.U. Affiliated Act. 2022, '23]
23. Short-Note :
7★ a. Consistency Principle. [N.U. (Hon's) Acc. 2020, '23, '24]
Chapter 03 ‣ The Accounting Process
Lesson 01 : Double Entry System
5★ 24. What is double entry system? [N.U. (Hon's) 2004; D.U. (Affiliated) Acc. 2021]
3★ 25. Describe the features of single entry system.
Lesson 02 : Accounting Equation
7★ 26. Describe the components that influence owners' equity. [N.U. (Hon's) Acc. 2023]
Lesson 03 : Accounting Cycle
7★ 27. What is accounting cycle? [N.U. (Hon's) Mgt. 2016, '19, Fin. '19]
7★ 28. Discuss the various steps of accounting cycle. [N.U. (Hon's) Mgt. 2016, '18, '19, Fin. '19]
Lesson 04 : Transaction
5★ 29. Discuss the methods for determining debit and credit of account. [N.U. (Hon's) Acc. 2016]
Lesson 05 : Journal
3★ 30. Why Journal is called the book of prime entry.
Lesson 06 : Ledger
5★ 31. Why ledger is called "King of All books".
Lesson 07 : Trial Balance
7★ 32. Which errors do not indicate in trial balance?
33. Short-Note :
3★ a. Double entry system
3★ b. Single entry system
7★ c. Accounting cycle [N.U. (Hon's) Acc. 2024]
Chapter 04 ‣ The Adjustment Process and Completing the Accounting Process
Lesson 01 : Accrual Basis Accounting
7★ 34. Show the differences between cash basis and accrual basis of accounting. [N.U. (Hon's) Acc. 2015, '17, '20; D.U. Affiliated Acc. 2017, '18]
Or, Distinguish between cash basis and accrual basis of accounting. [D.U. Affiliated Acc. 2021]
5★ 35. What is nominal account? [D.U. Affiliated Acc. 2020]
Or, Define nominal account?
Lesson 02 : Adjusting Entries
7★ 36. What is an adjusting entries? [N.U. (Hon's) Acc. 2014, '17, '19; D.U. Affiliated Acc. 2020]
Or, What is meant by adjusting the accounts? [D.U. Affiliated Acc. 2023]
7★ 37. What are the objectives of making adjusting entries? [N.U. (Hon's) Act. 2017, '19, '24]
5★ 38. Discuss the necessity importance of adjusting entries. [N.U. (Hon's) Acc. 2014, '17, '19, '21]
Or, What are the necessities of adjusting entries? Explain. [D.U. Affiliated Acc. 2022]
5★ 39. Discuss the differences between adjusting entries and closing entries. [N.U. (Hon's) Acc. 2022]
3★ 40. Distinguish between a reversing entry and adjusting entry. [D.U. Affiliated Acc. 2017]
Lesson 03 : Worksheet
7★ 41. Show the differences between worksheet and balance sheet. [N.U. (Hon's) Acc. 2023]
42. Short-Note :
7★ a. Unearned revenue [N.U. (Hon's) Acc. 2023]
5★ b. Adjusting entries
Chapter 05 ‣ Merchandising Operations and Accounting System
Lesson 01 : Merchandising Operation
5★ 43. What is perpetual inventory system? [N.U. (Hon's) Act. 2014]
5★ 44. Discuss the advantages and disadvantages of perpetual inventory system. [N.U. (Hon's) Act. 2022, '14, '20]
7★ 45. Show the differences between perpetual inventory and periodic inventory system. [N.U. (Hon's) Act. 2016, '22, Mkt. '14, '18, Fin. '15; D.U. Affiliated Acc. 2018, '20, '22, '23]
Chapter 06 ‣ Accounting Systems and Special Ledgers
Lesson 01 : Manual and Computerized Accounting System
3★ 46. Discuss the advantages and disadvantages of manual accounting system.
7★ 47. Show the difference between manual accounting system and computerized accounting system. [N.U. (Hon's) Acc. 2018, '20, '22, '23]
Lesson 02 : General and Subsidiary Ledger
5★ 48. Show the difference between general ledger and subsidiary ledger.
Lesson 03 : Special Journal
5★ 49. What is special journal? [D.U. Affiliated Acc. 2019, '23]
Or, Define special journal?
3★ 50. Discuss the types of special journal. [D.U. Affiliated Acc. 2019]
Or, Show the types of special journal.
51. Short-Note :
3★ a. Computerized accounting system.
3★ b. Sales journal.
3★ c. Purchase journal.
Chapter 07 ‣ Financial Statements
Lesson 01 : Financial Statement
7★ 52. Define financial statement.
Or, What is financial statement?
5★ 53. Discuss the limitations of financial statements.
Lesson 02 : Income Statement
5★ 54. What is a multiple step income statement? [D.U. Affiliated Acc. 2019]
Or, Define multiple step income statement?
5★ 55. Discuss the elements of income statement.
3★ 56. Briefly explain the preparation procedure of a common size income statement. [D.U. Affiliated Acc. 2020]
Lesson 03 : Balance Sheet
3★ 57. What is balance sheet? [N.U. (Hon's) F&B 2019]
Or, Define balance sheet?
3★ 58. What is classified balance sheet? [D.U. Affiliated Acc. 2020]
3★ 59. Why balance sheet is prepared? [N.U. (Hon's) F&B 2019]
60. Short-Note :
5★ a. Intangible Assets [N.U. (Hon's) Acc. 2023]
3★ b. Fictitious assets [N.U. (Hon's) Acc. 2024]
Chapter 08 ‣ Financial Statement Analysis
Lesson 01 : Financial Statement Analysis
5★ 61. Discuss the tools for financial statement analysis. [N.U. (Hon's) Fin. 2014]
5★ 62. Discuss the objectives of financial statement analysis. [D.U. Affiliated Acc. 2023]
Lesson 02 : Vertical and Horizontal Analysis
3★ 63. What is vertical analysis and horizontal analysis of financial statements? Explain. [D.U. Affiliated Acc. 2022]
3★ 64. Explain the horizontal and vertical analysis with numerical example. [D.U. Affiliated Acc. 2022]
Lesson 03 : Ratio Analysis
3★ 65. What is ratio analysis?
7★ 66. Write the objectives of ratio analysis. [N.U. (Hon's) Acc. 2015]
Or, Discuss the purpose of ratio analysis.
7★ 67. Discuss the different methods of financial statement analysis. [N.U. (Hon's) Acc. 2024]
68. Short-Note :
3★ a. Financial statement analysis.
5★ b. Ratio analysis.
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