Final Model Test-2

Post: Assistant Manager (Finance)

Assistant officer (Finance)
Organized By- Encyclopedia Publications

Part-I: Multiple Choice Questions

Time: 30 Minutes Total Marks: 60 Total Questions: 40
1. বাাংলা ভাষার সমাসসর রীতি ক ান ভাষা কেস আগি?
A. আরতব
B. ফারতস
C. সাংস্কৃি
D. ইাংসরতি
E. ক ানটিই নয় Ans. C
2. তনসের ক ানটি অলু িৎপুরুষ সমাসসর উদাহরণ?
A. কসানার িরী
B. দ্রুিগামী
C. বারপ্রাপ্ত
D. প্রাণতপ্রয়
E. ক ানটিই নয় Ans. A
3. তনসের ক ানটি ফারতস উপসগ?গ
A. বাসি
B. আম
C. হাফ
D. ম
E. ক ানটিই নয় Ans. D
4. তব িমীমউদ্দীসনর রতেি “রুপাই” তবিাটি ক ান াব্যগ্রন্হ কেস কনয়া?
A. রাখালী
B. ন শী াঁোর মাঠ
C. বালুের
D. ধানসেি
E. ক ানটিই নয় Ans. B
5. ”সািটি িারার তিতমর” াব্যগ্রসন্হর রেতয়িা ক ?
A. ায়স াবাদ
B. ািী নিরুল ইসলাম
C. শামসুর রহমান
D. িীবনানন্দ দাশ
E. ক ানটিই নয় Ans. D
6. ’হাঙর নদী কগ্রসনড’ উপন্যাসসর রেতয়িা?
A. িতহর রায়হান
B. সসয়দ শামসুল হ
C. কসতলনা কহাসসন
D. শও ি ওসমান
E. ক ানটিই নয় Ans. C

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7. তনসের ক ান বানানটি শুদ্ধ?
A. কভৌগতল
B. কভৌগলী
C. কভৌসগাতল
D. কভৌসগালী
E. ক ানটিই নয় Ans. C
8. ক ান বানানটি সঠি ?
A. আসযাের
B. আযাের
C. আযের
D. অধ্যাের
E. ক ানটিই নয় Ans. B
9. ’ি’ এর উচ্চারণ স্হান হসলা-
A. দন্ত্য
B. ওষ্ঠ্য
C. ণ্ঠ্য
D. নাতস য
E. ক ানটিই নয় Ans. A
10. ’ াদতিনী’ রবীন্দ্রনাসের ক ান ক াটগসের েতরত্র?
A. এ রাতত্র
B. কখা াবাবুর প্রিযাবিগন
C. কগারা
D. নষ্টনীড়
E. ক ানটিই নয় Ans. E
11. Scientific research has established that fresh flowers can improve mood, prompt a smile, and soften the
_____ of environment.
A. romance
B. notion
C. ambience
D. sensation
E. None Ans. C
12. If fact the paintwork was so perfect, with not a single scratch despite being four years old, that we
started to ______.
A. smell blood
B. smelt the roses
C. smell a rat
D. smell the fox
E. None Ans. C
13. Secrecy was a _____ factor in the success of winning the deal.
A. decisive
B. coherent
C. conspicuous
D. delicate
E. None Ans. A

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14. Arguably one of the worse crises in living memory, the present pandemic has claimed lives across the
world.
A. Arguably one of the worse crises in living memory
B. Arguably one of the worse crises in living memories
C. By being arguably one of the worse crises in living memory
D. Arguably one of the worst crises in living memory
E. Arguably in one of the worse crises in living memory Ans. D
15. Unable to reach a conclusion, the negotiation between the two parties kept getting elongated.
A. the negotiation between the two parties kept getting elongated.
B. the negotiation among the two parties kept getting elongated.
C. the two parties kept elongating the negotiation.
D. there was a lengthy negotiation between the two parties.
E. the negotiating of the two parties kept getting elongated. Ans. D
16. Choose the correctly spelled word from the followings;
A. Flamboyance
B. Flumboyance
C. Flamboyanse
D. Flamboyence
E. Flamboyense Ans. A
17. Choose the correctly spelled word from the followings;
A. Synchronizasion
B. Synchronization
C. Synchonization
D. Synchonizasion
E. None Ans. B
18. Select the closest meaning of PRECARIOUS:
A. Safe
B. Insecure
C. Precious
D. Complex
E. None Ans. B
19. Select the closest meaning of ANECDOTE:
A. Story
B. Emphasis
C. Affiliate
D. Tribute
E. Medicine Ans. A
20. Select the closest meaning of ATTRITION:
A. Loveable
B. Decline
C. Happiness
D. Assurance
E. None Ans. B
21. Babu bought two varieties of pulse, costing Tk. 50 and Tk. 60 per Kg each, and mixed them in some
ratio. He then sold the mixture at Tk. 70 per Kg. making a profit of 20 percent. What was the ratio of
the mixture?
A. 1:10

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 B. 1:5
C. 2:7
D. 3:2
E. None Ans. B
22. The ratio of present ages of Sakib and Afzal is 11:9. Three years ago the ratio was 5:4. What is Afzal’s
present age in years?
A. 24
B. 37
C. 18
D. 36
E. None Ans. E
23. At 8 am two trains started travelling towards each other from stations 300 Km apart. They passed each
other at 12 noon. The same day, if the average speed of the faster train was 9 Km more than that of the
slower train, then what is the speed of the faster train in Km/hr?
A. 40
B. 42
C. 45
D. 43
E. None Ans. B
24. The ratio of a circle is decreased by 10%. By what percent with its area decrease?
A. 10
B. 11
C. 19
D. 20
E. None Ans. C
25. When both 38 and 87 is divided by a certain number, the reminder is 3. What is the number?
A. 4
B. 5
C. 7
D. 4
E. None Ans. C
26. The ratio of two numbers is 10 and their difference is 18. What is the value of the smallest number?
A. 2
B. 5
C. 10
D. 21
E. None Ans. A
27. Arooz walked diagonally to cross a square field. How much less she walked (approximately) by not
walking along the boundary?
A. 35%
B. 30%
C. 25%
D. 20%
E. None Ans. B
28. If the diameter of a circle is decreased by 100%, by what percentage is the area of the circle decreased?
A. 500%
B. 400%

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 C. 300%
D. 200%
E. None Ans. A
29. Rakib scored 87 on his 17th class test, increasing his average score by 3. What is Rakib’s average score
after this test?
A. 42
B. 40
C. 39
D. 36
E. None Ans. C
30. X, Y and Z share Tk. 1800 in such a way that X had 2.5 times as much as Y, and Y has 4 times as much
as Z. How much money (in taka) does Z receive?
A. 120
B. 132
C. 145
D. 200
E. None Ans. A
31. Which is the 29th gas field in Bangladesh?
A. Bhola North
B. Jokigonj
C. Ilisha-1
D. Sylhet
E. None Ans. C
32. What is the headquarter of OPEC?
A. Vienna
B. Jakarta
C. Theran
D. Algiers
E. Doha Ans. A
33. Who is the current president of World bank?
A. David Malpass
B. Ajay Banga
C. Kristalina Georgieva
D. Robert Zoellick
E. None Ans. B
34. In which of the following bank’s shares, Bangabandhu Sheikh Mujibur Rahman had investment?
A. AB Bank
B. Pubali Bank
C. Uttara Bank
D. Bank Alfalah
E. None Ans. C
35. Who won the US Mens Open in 2023?
A. Rafael Nadal.
B. Carlos Alcaraz.
C. Dominic Thiem.
D. Novak Djokovic
E. Stan Wawrinka Ans. D

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36. Which of the following organizations is concerned with environmental issues?
A. WMO
B. MIGA
C. IPCC
D. NEC
E. None Ans. B
37. The headquarter of UNESCO is located at ___.
A. New York
B. Paris
C. Geneva
D. Rome
E. None Ans. B
38. Who won the noble prize in economy in 2023?
A. Claudia Goldin
B. Philip Hallen Dybvig
C. Douglas Warren Diamond
D. Guido Imbens
E. None Ans. A
39. According to Economic Review -2024, the present literacy rate of Bangladesh?
A. 76.4%
B. 74.7%
C. 77.9%
D. 76.2%
E. 77.10% Ans. C
40. In Excell, Row are labelled as_____.
A. A,B, C etc.
B. 1,2,3 etc.
C. A1, A2 etc.
D. $A$1, $AS2 etc.
E. None Ans. B

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 Part-II: Written Part
Time: 45 Minutes Total Marks; 40
1. From the following particulars prepare a Bank Reconciliation Statement to find out the causes of
difference in two balances as on August 31st, 2023 for Four Star (Pvt.) Ltd. 10
(i) Bank Overdraft as per Bank Statement Tk. 17,000
(ii) Check issued but not encashed during the August Tk. 2,200
(iii) Credit side of the Bank column in Cash Book cast short Tk. 1,000
(iv) Dividends on shares collected by banker Tk. 2,300
(v) Clubs’ dues paid by bank as per standing instruction not recorded in Cash Book Tk. 1,200
(vi) Interest charged by the bank recorded twice in the Cash Book Tk. 500
(vii) Check deposited as per Bank Statement not entered in Cash Book Tk. 3,400
Solution:
Four Star (Pvt.) Ltd.
Bank Reconciliation Statement
As on 31st August, 2023
Particulars Amount Amount
Bank Overdraft as per Bank Statement 17,000
Add:
i. Check issued but not encashed 2,200
ii. Dividend on shares collected by banks 2,300
iii. Interest charge recorded twice in cash book 500
iv. Check deposited but not entered in cash book 3,400 8,400
Less: 25,400
i. Credit side of bank column in cash book cast short 1000
ii. Clubs’ dues paid by bank 1,200 (2,200)
Balance as per cash book 23,200

2. A) Net income of Miden Incorporation is $ 3,20,000, account payable increased $ 40,000 during the
year, inventory decreased $ 36,000 during the year, and account receivable increased $ 20,000 during
the year and purchase of equipment is $ 3,00,000. Under the indirect method, what is net cash provided
by operating activities in a Cash Flow Statement? 5
Solution: Net cash provided by operating activities:
Particulars Amount
Net Income 3,20,000
Add: Increase in Account payable 40,000
Decrease in Inventory 36,000
Less: Increase in Account Receivable (20,000)
Net cash provided by operating activities: $ 3,76,000

B) According to IAS-7 how many parts of a cash flow statements? Explain. 5

3. A) Explain different types of pricing strategies with suitable example. 7

B) What are the differences between advertising and marketing promotion? 3

4. A) Write down the differences between Profit maximization and wealth maximization. 5
B) Write down the factors affecting optimal capital structure of a company. 5

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