BTEB HSC Business Management & Technology (HSC BMT) Practice Questions - BTEB Higher Secondary Certificate - Business Management & Technology (HSC BM BMT) Exam - BTEB HSC Business Management & Technology (HSC BMT) Practice Questions - BTEB Higher Secondary Certificate - Business Management & Technology (HSC BM BMT) Exam

Question 1

According to which accounting concept is a business considered separate and distinct from its owner(s)?

Going Concern Concept Business Entity Concept Money Measurement Concept Matching Concept

Correct Answer:

Business Entity Concept

Question 2

Under the Money Measurement Concept of accounting, which of the following events CANNOT be recorded in the financial books of account?

Purchase of raw materials for Tk 50,000 Payment of office rent of Tk 12,000 High morale and leadership capabilities of the management team Sale of finished goods for Tk 80,000

Correct Answer:

High morale and leadership capabilities of the management team

Question 3

Under the accrual basis of accounting, when should revenue from the sale of merchandise be recognized in the books?

When cash is physically deposited into the bank account When the sales contract is signed prior to manufacturing When goods are delivered and the performance obligation is satisfied, regardless of when cash is received When the customer pays the final credit installment at the end of the year

Correct Answer:

When goods are delivered and the performance obligation is satisfied, regardless of when cash is received

Question 4

If a commercial enterprise has total assets of Tk 850,000 and total liabilities of Tk 320,000, what is the value of the owner's equity?

Tk 1,170,000 Tk 530,000 Tk 320,000 Tk 265,000

Correct Answer:

Tk 530,000

Question 5

In the double-entry bookkeeping system, which of the following accounts increases with a Debit entry?

Accounts Payable (Liability) Sales Revenue (Revenue) Rent Expense (Expense) Capital Account (Owner's Equity)

Correct Answer:

Rent Expense (Expense)

Question 1

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Prepare with the BTEB HSC Business Management & Technology (HSC BMT) Practice Questions - BTEB Higher Secondary Certificate - Business Management & Technology (HSC BM BMT) Exam practice quiz. This question bank includes 100 questions covering cost, accounting, business, balance, and company. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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BTEB HSC Business Management & Technology (HSC BMT) Practice Questions - BTEB Higher Secondary Certificate - Business Management & Technology (HSC BM BMT) Exam

This practice set contains 100 questions from the matching question bank and focuses on cost, accounting, business, balance, and company. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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BTEB HSC Business Management & Technology (HSC BMT) Practice Questions - BTEB Higher Secondary Certificate - Business Management & Technology (HSC BM BMT) Exam

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