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University of Barishal

Department of Computer Science and Engineering

Class Test Exam

Course Title: Financial and Managerial Accounting (HUM-3109)

Semester: 5th | Session: None

Time: 30 minutes | Marks: 5.00

Course Teacher: Md ashik

Exam Date: November 2, 2025

1.


1)

Prepare a Trial Balance in the books of Wasir Traders For the year ended December 31, 2024
Account Titles -------------------———-----  TAKA
Cash --------------------------------————--- 20,500 
Prepaid Advertising ------------——------- 10,000 
Prepaid Rent -----------------------———--- 12,000
Land ----------------------------------————- 50,000
Building -----------------------------———---- 60,000
Accum. Depreciation (Building) -------- 12,000
Equipment -------------------------———---- 12,000 
Accum. Depreciation (Equipment) ---— 2,000
Notes Payable -------------------------------- 18,000
Accounts Payable --------------------------- 15,000
Capital -----------—----------------------------- 80,000
Drawings ----------———-------------------- 10,000
Services Revenues ---------------------—-73,000
Salaries Expense ----------------——----- 20,000 
Prepaid Insurance -------------——-------- 2,000 
Office Supplies ---------------———-------- 1,000 
Electricity Expense --------————--------- 500 
Office Expense ----------———------------- 1,500
Interest Expense -------————------------- 500

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Role Name Date
Prepared By (Teacher): Md ashik Nov. 2, 2025
Uploaded By: Margia Rowshon Nov. 2, 2025, 2:14 p.m.
Converted By (Img/PDF to Text): Md Rayhanul Islam Nov. 3, 2025, 12:06 p.m.
Reviewed By: Obaydul Hasan Nayeem Nov. 3, 2025, 2:01 p.m.