Consider the following statements. 1. In case of standard assets, provision for NPA must be 25% for all types of standard assets. 2. In case of sub-standard assets, provision for NPA must be 10% for all types of standard assets. 3. In case of doubtful assets, 100% provision is required for unsecured and secured advances. 4. In case of loss assets, 10% of unsecured and 100% of secured advance must be kept as provision for NPAs. Which of the statement(s) given above is/are correct?

রেওয়ামিলে দেনাদার ৫২,০০০ টাকা, লিখিত অনাদারি পাওনা ২,০০০ টাকা এবং অলিখিত অন্যদায়ি পাওনা ২,০০০ টাকা। যদি দেনাদারের ওপর ৫% সঞ্চিতি রাখা হয় এবং অনাদায়ি পাওনা সঞ্চিতির ক্রেডিট ব্যালেন্স ১,০০০ টাকা হয়, তাহলে চলতি বছরে অন্যনায়ি পাওনা সঞ্চিতি কত রাখতে হবে? (In trial balance, account receivable is of Tk. 52,000 recorded bad debt of Tk.2,000 and unrecorded bad debt of Tk. 2,000. What is the amount of allowance for doubtful accounts kept in current year if the allowance is 5% on accounts receivable and credit balance in allowance for doubtful accounts currently is of Tk. 1,000 )

A

২,৫০০ টাকা (Tk. 2,500)

B

১,০০০ টাকা (Tk. 1,000)

C

২,৪০০ টাকা (Tk. 2,400)

D

1,500 টাকা (Tk. 1,500)

Consider the following parties and arrange them in the correct sequence in the event of dissolution of a firm
i. Secured creditors
ii. Unsecured creditors
iii. Partners who have granted loans
iv. Partners who have contributed over and above profit-sharing ratio

A

ii, i, iii, iv

B

i, ii, iii, iv

C

i, ii, iv, iii

D

ii, i, iv, iii

Consider the following statements with regard to the consequences of breach of contract.
1. In case of breach of contract, the party who suffers is entitled to receive compensation for any loss or damage caused to him thereby, which the parties knew, when they made the contract, to be likely to result from the breach of it.
2. Such compensation is to be given for any remote and indirect loss or damage sustained by reason of the breach.
Which of the statements given above is/are correct?

A

1 only

B

2 only

C

Both 1 and 2

D

Neither 1 nor 2

What is the meaning of doubtful in the following sentence? Because of along drought, farmers are doubtful about the prospect of a good yield

A

fearful

B

pessimistic

C

debating

D

uncertain

Directions: Seven different boxes A, B, C, D, E, F and G of different colours viz., Orange, Pink, Purple, Yellow, Blue, Red and Green are arranged one above the other. The box at the bottom of arrangement is numbered 1, the above box is numbered 2 and so on. B is immediately above E. More than two boxes are above the Orange box. The Yellow box is immediately below A. Only one box is between the Orange box and F. G is immediately above the Red box. Only one box is between B and the Pink box. Only two boxes are between the Pink and the Green box. Only two boxes are between the Yellow box and the Orange box. The Purple box is neither at the top nor at the bottom of the arrangement.B is above Pink box. C is immediately above F. Neither C nor G is a Yellow box. G is not a Orange box. Question: Which combination represents the position of C and its colour?

A

6-Green

B

6-Red

C

5-Purple

D

7-Blue

In the following question, two statements are given each followed by two conclusions I and II. You have to consider the statements to be true even if theyseem to be at variance from commonly known facts. You have to decide which of the given conclusions, if any, follows from the given statements. Statements:
(I) All fans are cups.
(II) All cups are pillows. Conclusion:
(I) All fans are pillows.
(II) All pillows are fans.

A

Conclusion I follows

B

Conclusion II follows

C

Neither I nor II follows

D

Both I and II follows

In the following question, two statements are given each followed by two conclusions I and II. You have to consider the statements to be true even if theyseem to be at variance from commonly known facts. You have to decide which of the given conclusions, if any, follows from the given statements. Statements:
(I) All dogs are bullocks.
(II) All bullocks are goats. Conclusion:
(I) All dogs are goats.
(II) All goats are dogs.

A

Conclusion I follows

B

Conclusion II follows

C

Neither I nor II follows

D

Both I and II follows

In the following question, two statements are given each followed by two conclusions I and II. You have to consider the statements to be true even ifthey seem to be at variance from commonly known facts. You have to decide which of the given conclusions, if any, follows from the given statements. Statements:
(I) All flowers are stems.
(II) All stems are roots. Conclusion:
(I) All roots are flowers.
(II) All stems are flowers.

A

Conclusion I follows

B

Conclusion II follows

C

Neither I nor II follows

D

Both I and II follows

Arrange the following parties in the event of dissolution of a firm.
1. Secured creditors
2. Unsecured creditors
3. Partners who have granted loans
4. Partners who have contributed over and above profit sharing ratio
Select the correct answer:

A

2, 1, 3, 4

B

1, 2, 3, 4

C

1, 2, 4, 3

D

2, 1, 4, 3

In each of the following question below are given some statements followed by some conclusions. Taking the given statements to be true even if they seem to be at variance from commonly known facts, read all the conclusions and then decide which of the given conclusion logically follows the given statements. Statements: I. All insects are dangerous. II. All machines are dangerous. Conclusions: I. All dangerous are insects. II. All dangerous are machines. III. Some machines are insects.

A

Only conclusion (I) follows

B

Only conclusion (II) follows

C

Only conclusion (III) follows

D

No conclusion follows