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University of Barishal

Department of Computer Science and Engineering

2nd Mid Exam

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

Semester: 5th | Session: None

Time: N/A | Marks: N/A

Course Teacher: Md ashik

Exam Date: November 2, 2025

1.


1)

Define Asset. Point out and briefly state the assumptions in Accounting.

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3 Marks
2)

Mr. Rashed started his business on June 1, 2025. The balance showed cash tk. 4,800; Accounts Receivable tk. 5000, equipment tk. 10,000

June 2: Collected Tk.3,800 of Accounts Receivable.

June 4: Earned revenues of Tk. 16,000 of which Tk.6,000 is collected in cash.

June 5: Purchase office equipment for Tk. 2,000, paying Tk. 800 in cash and balance on account.

June 6: Paid salaries Tk. 6,000, rent Tk.1,500, advertisement expense Tk.800, utility bill Tk.1500

June 8: Borrowed Tk.10,000 from AB bank.

June 10: Performed Tk.10,000 of service on account.

June 11: Receive a cash payment of Tk.6,000 for service provided on June 10

June 18: Service rendered and earned Tk.9,000 but not yet received.

June 30: Paid cash for insurance premium 3 months in advance including current month Tk.1,500

Requirement: Prepare a tabular analysis.

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7 Marks

Contributors of this Question:

Role Name Date
Prepared By (Teacher): Md ashik Nov. 2, 2025
Uploaded By: Margia Rowshon Nov. 2, 2025, 2:16 p.m.
Converted By (Img/PDF to Text): Md Rayhanul Islam Dec. 7, 2025, 11:18 a.m.
Reviewed By: Obaydul Hasan Nayeem Dec. 7, 2025, 8:03 p.m.