Unlocking the Power of UPI Transactions: A Comprehensive Guide

 Title: Unlocking the Power of UPI Transactions: A Comprehensive Guide

Introduction

In an era characterized by technological advancements and digital innovations, cashless transactions have become a cornerstone of modern finance. India, in particular, has embraced this digital revolution with open arms, thanks to the Unified Payment Interface (UPI). UPI transactions have redefined the way people transfer money, offering convenience, accessibility, and security like never before. In this article, we will delve into the world of UPI transactions, exploring how they work, their advantages and disadvantages, and frequently asked questions.

Understanding UPI Transactions

How UPI Transactions Work

Creating Your UPI Account

Download a UPI application.

Set your preferred language.

Create a virtual ID by providing basic information.

Link your bank account number with your virtual ID.

Generate an mPIN for secure transactions.

Initiating Transactions

Log in to your UPI account.

Choose between sending or requesting money.

Enter the beneficiary's UPI ID and the transaction details.

Confirm the transaction and input your UPI PIN.

Receive a notification confirming the transaction.

Transaction Limits

As of 2023, the maximum daily transaction limit across all UPI applications is ₹1,00,000.

Users can't send money more than 10 times a day.

Requesting more than ₹2,000 from someone in a day may reach your daily maximum limit.

Advantages of UPI Transactions

1. Easy and Safe

UPI provides a user-friendly and secure platform for transactions.

2. No Need for Payee Details

Unlike traditional bank transfers, UPI eliminates the need to input extensive payee details.

3. Transparent Fees

UPI transactions typically have no hidden or extra charges.

4. High Transaction Limit

The generous daily transaction limit of ₹1,00,000 caters to diverse financial needs.

5. Merchant-Friendly

UPI simplifies transactions for businesses, offering a seamless payment experience.

6. Versatile

Users can link and utilize multiple bank accounts within a single UPI application.

7. Cashless Convenience

UPI transactions eliminate the hassle of carrying physical cash.

Disadvantages of UPI Transactions

1. Potential Delays

Network or bank server issues can lead to delays in processing payments.

2. Refund Delays

In some cases, deducted money may take up to 48 hours to be credited back.

3. PIN Security

The six-digit UPI PIN, while convenient, may not be as robust as longer passwords.

Safety Measures for UPI Transactions

Always keep your UPI PIN confidential.

Ensure your smartphone is protected with a password or biometric lock.

Regularly monitor your UPI transaction history for any unauthorized activities.

Be cautious when sharing your UPI ID or QR code.

Common UPI Transaction Queries

1. Enhancing Transaction Limits

Transaction limits are typically set by your bank, and you can request an increase based on your needs.

2. Visibility in Bank Statements

UPI transactions do appear in your bank statements, offering a clear record of your financial activities.

Conclusion

UPI transactions have emerged as a game-changer in India's financial landscape, offering a secure and convenient way to transfer money. While they come with a few minor drawbacks, the benefits far outweigh the disadvantages. As you embark on your UPI journey, remember to prioritize security and follow best practices for safe and hassle-free transactions in this digital age.

Business, trade, service, profession, all the fields of accounting are necessary

 Business, trade, service, profession, all the fields of accounting are necessary

Certainly! Business, trade, service, and the professions all rely on various fields of accounting for several reasons. Let's delve into each of these fields in detail:

Business Accounting:

Purpose: Business accounting serves as the financial backbone of any organization. It helps businesses keep track of their financial transactions, make informed decisions, and ensure compliance with tax regulations.

Key Aspects:

Financial Statements: Businesses use accounting to prepare income statements, balance sheets, and cash flow statements, providing a clear picture of their financial health.

Budgeting and Forecasting: Accounting helps in setting budgets and making financial forecasts to plan for future expenses and revenue.

Tax Compliance: Businesses must adhere to tax laws, and accounting ensures accurate tax reporting.

Trade Accounting:

Purpose: Trade accounting is crucial for companies engaged in buying and selling goods. It enables them to manage inventory, calculate profits, and assess their financial viability.

Key Aspects:

Inventory Management: Trade accounting tracks stock levels, ensuring products are available when needed and preventing overstocking or shortages.

Cost of Goods Sold (COGS): Calculating COGS is essential to determine the true profitability of goods sold.

Sales and Receivables: Managing sales records and monitoring accounts receivable are critical for cash flow.

Service Accounting:

Purpose: Service-based businesses also rely on accounting to manage their finances, bill clients accurately, and evaluate their profitability.

Key Aspects:

Time Tracking: Service providers often bill by the hour, making time tracking crucial for accurate invoicing.

Project Accounting: Managing costs and revenues associated with specific projects or clients is essential.

Service Cost Analysis: Accounting helps assess the cost-effectiveness of delivering services.

Professional Accounting:

Purpose: Professionals such as doctors, lawyers, and consultants require accounting to manage their practices, handle billing, and ensure compliance.

Key Aspects:

Fee Billing: Professionals use accounting to bill clients for their services, track payments, and manage accounts receivable.

Tax Reporting: Accurate accounting is vital for filing taxes, taking into account business expenses and deductions.

Practice Financial Health: Professionals assess their practice's financial health through accounting, ensuring profitability and sustainability.

In summary, accounting is essential in these fields to provide a systematic way of recording financial transactions, analyzing data, making informed decisions, and meeting legal and tax obligations. Without accounting, businesses, trade, service providers, and professionals would struggle to manage their finances and operate successfully in the complex world of commerce and finance.

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Accounting Process Steps

What is done in accounting after a transaction is completed,

After a transaction is completed in accounting, several steps are typically taken to accurately record and track the financial impact of that transaction:

Journal Entry: The first step is to make a journal entry. This involves recording the transaction in the company's accounting journal, which includes the date, accounts involved, and the amounts debited and credited.

General Ledger Posting: The information from the journal entry is then posted to the appropriate accounts in the general ledger. Debits and credits are used to update account balances.

Trial Balance: Periodically, usually at the end of an accounting period (e.g., month or year), a trial balance is prepared. This is a list of all the accounts and their balances to ensure that debits equal credits, which is a fundamental accounting principle.

Adjusting Entries: If necessary, adjusting entries are made to account for items like accrued expenses or unearned revenue that may not have been recorded at the time of the original transaction.

Financial Statements: Once all transactions are properly recorded, financial statements can be prepared. This includes the income statement, balance sheet, and cash flow statement, which provide a summary of a company's financial performance and position.

Closing Entries: At the end of an accounting period, closing entries are made to reset certain temporary accounts (e.g., revenue and expense accounts) to zero in preparation for the next accounting period.

Financial Analysis: Beyond recording and summarizing transactions, accounting also involves analyzing financial data to assess a company's performance, profitability, and financial health. This analysis can guide business decisions and financial planning

.

Compliance and Reporting: Businesses must adhere to accounting standards and regulations. Depending on the jurisdiction and the nature of the business, various reports and tax filings may be required.

Auditing: Some companies undergo external audits to ensure the accuracy and reliability of their financial statements. This is often required for public companies or those seeking loans or investors.

Archiving and Record Keeping: Accounting records, including source documents like invoices and receipts, should be properly archived and retained for a specified period as required by law.

These steps ensure that financial transactions are accurately recorded, summarized, and reported in accordance with generally accepted accounting principles (GAAP) or other applicable standards, depending on the country and industry.

commerce stream students working opportunity in Australia

 commerce stream students working opportunity in  Australia 

Certainly! Commerce stream students in Australia have a wide range of job opportunities available to them. The commerce stream encompasses various fields such as accounting, finance, business management, economics, and more. Here's an elaboration on the working opportunities for commerce stream students in Australia:

Accounting and Finance: Australia has a robust financial sector, and there is a high demand for qualified accountants and finance professionals. Commerce students can pursue careers as accountants, financial analysts, investment bankers, or financial planners. They can work in various industries, including banking, investment firms, and corporate finance departments.

Business Management: Commerce students with a focus on business management can explore roles in management, administration, and leadership positions. They can work as business analysts, project managers, marketing managers, or even start their own businesses. Australia's thriving startup ecosystem also provides entrepreneurial opportunities.

Economics: Graduates with a background in economics can find jobs in government agencies, research organizations, and consulting firms. They can work as economic analysts, policy advisors, or researchers, contributing to economic development and policy-making.

Retail and Marketing: Commerce students interested in marketing and retail management can pursue careers in advertising, branding, and retail management. With the growth of e-commerce, there are ample opportunities in digital marketing, e-commerce management, and social media marketing.

International Trade: Australia is known for its strong trade relations with various countries. Commerce students can work in international trade and logistics, handling import-export operations, customs compliance, and supply chain management.

Data Analysis and Analytics: The data-driven decision-making trend is prevalent in businesses across Australia. Commerce graduates can find roles as data analysts, business intelligence analysts, or data scientists, helping companies make informed decisions.

Hospitality and Tourism: Australia's tourism industry is thriving. Commerce students can explore opportunities in hotel management, event planning, tourism marketing, and hospitality management, catering to the needs of tourists and travelers.

Education and Research: Some commerce graduates choose to enter the field of education, becoming teachers or professors. They can also engage in research activities, contributing to the academic community's knowledge.

Government and Public Sector: Many government departments and agencies require commerce professionals for roles in public finance, budget analysis, taxation, and public administration. These roles contribute to the effective functioning of the government.

Financial Technology (FinTech): The FinTech industry is growing rapidly in Australia. Commerce students interested in technology and finance can explore opportunities in FinTech startups, focusing on areas like payment processing, cryptocurrency, and financial software development.

In addition to these career options, Australia offers a post-study work visa program that allows international students to work in the country for a certain duration after completing their studies. This program provides commerce students with valuable work experience in the Australian job market.

Moreover, Australia's strong economy, multicultural society, and high quality of life make it an attractive destination for commerce students seeking both professional growth and a fulfilling lifestyle. It's essential for students to research specific job markets and tailor their skills and qualifications to meet the demands of their chosen career path within the commerce stream.

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Requirements/rationale of practical class in commerce department

 Requirements/rationale of practical class in commerce department

The requirements and rationale for practical classes in a commerce department can vary depending on the specific course and institution. However, here are some common considerations:

Requirements:

Course Objectives: Practical classes should align with the course objectives and learning outcomes, which may include skills development, application of theoretical knowledge, and problem-solving.

Curriculum Alignment: Ensure that the practical sessions complement the theoretical coursework and provide hands-on experience in areas like accounting, finance, economics, or business management.

Resources: Adequate resources such as computers, accounting software, financial data, and relevant case studies should be available for students to work with.

Faculty Expertise: Qualified instructors with expertise in the subject matter should lead practical sessions, guiding students effectively.

Assessment: Clearly defined assessment methods, such as assignments, presentations, or exams, should be in place to evaluate students' practical skills and understanding.

Timely Feedback: Students should receive timely feedback on their performance to facilitate improvement.

Rationale:

Skill Development: Practical classes enable students to apply theoretical concepts, enhancing their practical skills and preparing them for real-world challenges in commerce-related fields.

Critical Thinking: Hands-on experience encourages critical thinking and problem-solving as students analyze financial data, make decisions, and assess business scenarios.

Career Readiness: Practical knowledge gained through these classes enhances students' employability and prepares them for careers in finance, accounting, marketing, and other commerce-related professions.

Real-World Application: Practical sessions bridge the gap between theory and practice, helping students understand how concepts are used in actual business settings.

Experiential Learning: Students learn through doing, which can lead to deeper understanding and retention of subject matter.

Professional Development: Practical classes can foster professionalism, teamwork, and effective communication skills, all essential in commerce careers.

Innovation: Encouraging students to work on real-world problems can spark innovative solutions and entrepreneurial thinking.

The specific requirements and rationale may vary, so it's essential to tailor them to your institution's goals and the specific commerce courses being offered.

India-Canada Visa Spat Escalates

 India has suspended 

visa services for Canadian citizens over what it says are “security threats” against diplomats in Canada, escalating a spat between both countries after Ottawa accused New Delhi of potentially being behind the assassination of a Sikh separatist activist on its soil.

BLS International, which handles visa applications for India in Canada, sent a letter to Indian stock exchanges on Thursday that said visa services “have been suspended till further notice.”

“Due to operation reasons, with immediate effect i.e. 21 September 2023, Indian visa services in Canada have been suspended till further notice,” the letter, sent to the Bombay Stock Exchange, the National Stock Exchange of India and the Metropolitan Stock Exchange, read.

Earlier, BLS International stated on its website that India had suspended visa services for Canadian citizens from Thursday, citing a notice from the Indian mission.

The notice was briefly removed on Thursday before reappearing again, without explanation.

Canada's Prime Minister Justin Trudeau shakes hands with India's Prime Minister Narendra Modi ahead of the G20 Leaders' Summit in New Delhi on September 9.

Canada and India are enmeshed in an unprecedented diplomatic row. Here's how it happened

India’s Ministry of External Affairs said “security threats” faced by the Indian High Commission and consulates in Canada led to the temporary measure of halting visa issuance across all categories.

“The issue is of incitement of violence, the inaction by the Canadian authorities, the creation of an environment that disrupts the functioning our high commission and consulates, that’s what’s making us stop temporarily the issuance of visas or providing visa services,” the ministry’s spokesman, Arindam Bagchi, said.

“We have always believed that it is the host government’s responsibility to provide security,” he told reporters in New Delhi on Thursday.

The announcement followed a stern travel advisory from India’s foreign ministry India on Wednesday urging its citizens to remain vigilant in Canada, warning them of “politically condoned hate crimes.”

Diplomatic spat

The travel warning comes days after Canadian Prime Minister Justin Trudeau claimed that authorities had been investigating “credible allegations” of a potential link between “agents of the government of India” and the killing of Hardeep Singh Nijjar, a Sikh Canadian citizen who was gunned down by masked men in June.

New Delhi has vehemently denied the allegations, calling them “absurd and motivated.”

India’s foreign ministry said Canada has provided “no specific information” to support Delhi’s alleged involvement in Nijjar’s death.

“Let me also point out that from our side, very specific evidence of criminal activities by individuals based on Canadian soil has been shared with the Canadian authorities on a regular basis but not been acted upon,” Bagchi, the ministry’s spokesman, said.

Bachi added that he expects Canada’s diplomatic presence in the country to be reduced.

On Thursday, Trudeau called on India to work with Canada and “allow justice to follow its course.”

“There is no question that India is a country of growing importance and a country that we need to continue to work with not just in the region but around the world,” Trudeau told reporters at a press conference at the Canada Mission in the United Nations.

He said Canada “is not looking to provoke or cause problems,” but reiterated “the importance of the rule of law.”

Trudeau’s allegation has sent relations between the two countries into a tail spin, with both India and Canada expelling senior diplomats in reciprocal moves, raising the prospect of an awkward rift between key partners of the United States.

Nijjar was an outspoken supporter of the creation of a separate Sikh homeland known as Khalistan, which would include parts of India’s Punjab state.

Canadian Prime Minister Justin Trudeau speaks during Question Period in the House of Commons on Parliament Hill in Ottawa, Ontario, Canada September 18, 2023. 

India expels Canadian diplomat in tit-for-tat move as spat over assassinated Sikh activist deepens

The Khalistan movement is outlawed in India and considered a national security threat by the government. A number of groups associated with the movement are listed as “terrorist organizations” under India’s Unlawful Activities (Prevention) Act (UAPA).

Nijjar’s name appears on the Home Ministry’s list of UAPA terrorists and in 2020, the Indian National Investigation Agency accused him of “trying to radicalize the Sikh community across the world in favor of the creation of ‘Khalistan,’” adding that he had been “trying to incite Sikhs to vote for secession, agitate against the government of India and carry out violent activities.”

According to local police, he was gunned down in his truck in June by two masked killers outside a Sikh temple in Surrey, British Columbia.

His death both shocked and outraged the Sikh community in Canada, one of the largest outside India and home to more than 770,000 members of the religious minority.

Canadian police have not arrested anyone in connection with Nijjar’s murder. But in an August update, police released a statement saying they were investigating three suspects and issued a description of a possible getaway vehicle, asking for the public’s help.

CNN’s Vedika Sud, Sania Farooqui and Sahar Akbarzai contributed reporting.

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"Diplomatic Tensions Escalate: India Suspends Visa Services for Canadians Amidst Controversy"

In a surprising turn of events, diplomatic tensions between India and Canada have reached unprecedented levels, leading to the suspension of visa services for Canadian citizens by India. The conflict stems from allegations made by Canadian Prime Minister Justin Trudeau regarding the possible involvement of "agents of the government of India" in the assassination of a Sikh separatist activist, Hardeep Singh Nijjar, on Canadian soil.

The Visa Suspension

BLS International, the company responsible for handling visa applications for India in Canada, officially announced the suspension of Indian visa services for Canadian citizens on September 21, 2023. This suspension was attributed to "security threats" faced by the Indian High Commission and consulates in Canada, which prompted the Indian Ministry of External Affairs to take the temporary measure of halting visa issuance across all categories. The Indian government cited concerns about the incitement of violence, the inaction of Canadian authorities, and the disruption of their diplomatic missions as reasons behind this decision.

Trudeau's Allegations

The diplomatic dispute took a significant

P/L APPROPRIATION MCQs WITH ANSWERs,BENGALI VERSION

 P/L APPROPRIATION MCQs BENGALI VERSION, SBSIRCOMMERCE PRESENT 

1. ব্যাংক ব্যাবসার ক্ষেত্রে অংশীদারদের সর্বোচ্চ সংখ্যা

a✓. 10 জন       b. 15 জন

c. 20 জন         d. 25 জন

2. যদি উত্তোলনের তারিখ উল্লেখ না থাকে তবে উত্তোলনের ওপর সুদ ধার্য হয়

a. 52 মাসের   b. 6 মাসের✓

. 6 মাসের     d. 12 মাসের

3. অংশীদারির পুনর্গঠনের কারণ

a. নতুন অংশীদার গ্রহণ

b. অংশীদারের অবসর গ্রহণ

c. অংশীদারদের মুনাফা বণ্টন হারের পরিবর্তন

d. এদের সব কটি।✓

4.যে অংশীদারের দায় সীমাবদ্ধ, সে প্রতিষ্ঠানের

--------- হিসেবে গণ্য করা হয়।

a. সক্রিয় অংশীদার  b. নিষ্ক্রিয় অংশীদার✓

c. নাবালক অংশীদার  d. উপ-অংশীদার।

5. যদি কোনো প্রতিষ্ঠানের নিট মুনাফা 42,000 টাকা হয় এবং অংশীদারেরা নিট মুনাফার ওপর 5% কমিশন পায় (তাদের কমিশন বাদ দেওয়ার পর), তাহলে অংশীদারদের কমিশনের পরিমাণ হয়

a. 2000 টাকা✓     b. 2100 টাকা

c. 2210 টাকা     d. এর কোনোটিই নয়

6. সচিন  একটি অংশীদারি প্রতিষ্ঠানে হিসাব বছরের শুরুতে অর্থাৎ 1 জানুয়ারিতে 40,000 টাকা মূলধন বিনিয়োগ করল। পুনরায় 1 জুলাই 1,000 টাকা বিনিয়োগ করল। মূলধনের ওপর সুদের হার 10% হলে তার বছরের শেষে মূলধনের ওপর সুদ প্রাপ্য হবে

a. 1,250 টাকা   b. 4500 টাকা✓

c. 2,500 টাকা      d. 2,750 টাকা

7. যখন স্বাভাবিক মুনাফা (Normal Profit) 3,000 টাকা এবং আধা মুনাফা ( Super Profit) 2,000 টাকা, তখন গড় মুনাফা (Average Profit) হবে

a. 1,000 টাকা।   b. 2,000 টাকা

c. 3,000 টাকা   d. 5,000 টাকা।✓

8. লাভ অর্জনের অনুপাত (Gaining Ratio) হল

a. পুরোনো অনুপাত   b. নতুন অনুপাত

c. পুরোনো অনুপাত - নতুন অনুপাত

d. নতুন অনুপাত - পুরোনো অনুপাত✓

9.. দায়ের মূল্য হ্রাস পেলে পুনর্মূল্যায়ন হিসাবে (Revaluation A / c) যা করা হবে

     a. ডেবিট                         b. ক্রেডিট✓

c. ডেবিট বা ক্রেডিট   d. এর কোনোটিই নয়

10. x, y ও z একটি প্রতিষ্ঠানের অংশীদার। তাদের লাভলোকসান বণ্টনের অনুপাত 3 : 2:1। C অবসর গ্রহণ করায় মুনাফার মূল্যায়ন করা হল 60,000 টাকা। এক্ষেত্রে z-এর মূলধন হিসাব যে পরিমাণ অর্থে ক্রেডিট হবে তা হল

a. 15,000 টাকা    b. 10,000 টাকা

c. 10,000 টাকা✓      d. 2,500 টাকা

11. মৃত অংশীদারের উত্তরাধিকারীর সংখ্যা একাধিক হলে অংশীদারের প্রাপ্য উত্তরাধিকারীদের মধ্যে মিটিয়ে দেওয়ার জন্য যাকে নিয়োগ করা হয় তিনি হলেন

a. সমঝোতাকারী (Arbitrator)

b. আইনজীবী (Advocate)

c. কার্যনির্বাহক (Executor)✓

d. মূল্যনির্ধারক (Valuer )

12.A এবং B দুজন অংশীদার সমহারে লাভক্ষতি বণ্টন করে। বর্তমানে তারা ঠিক করল লাভক্ষতি 5 : 3 অনুপাতে বণ্টন করবে। এই পরিবর্তনের ফলে A-এর লাভ অর্জন বা ত্যাগের পরিমাণ কত হবে ?

a.1/8     b.2/5  ✓      c.2/8            d.1/2

13.ভারতীয় অংশীদারি আইন চালু হয়

a. 1931 খ্রিস্টাব্দে   b. 1932 খ্রিস্টাব্দে✓

c. 1933 খ্রিস্টাব্দে    d. 1934 খ্রিস্টাব্দে।

14.লাভক্ষতি বণ্টনের হিসাব হল একটি

a. নামিক হিসাব ✓   b. ব্যক্তিগত হিসাব

c. সম্পত্তি সংক্রান্ত হিসাব

d. মূলধন হিসাব

15. কোনো অংশীদারি চুক্তির অনুপস্থিতিতে অংশীদার প্রদত্ত ঋণের ওপর দেয় সুদের হার হল

a. 10% p.a. b. 8% p.a.

c. 6% p.a.  ✓    d. 4% p.a

16. অংশীদারি চুক্তিপত্রে কোনোরূপ উল্লেখ না থাকলে দুজন অংশীদারের মধ্যে মুনাফা বণ্টনের অনুপাত হবে

a. 1:1   ✓          b. 2:1

c. মূলধন বিনিয়োগের অনুপাত

d. এর কোনোটিই নয়

17 .সুনাম দুই বছরের ক্রয়ের ভিত্তিতে বিগত তিন বছরের গড় মুনাফার ওপর পরিমাপ করা হয়। বিগত তিন বছরের মুনাফা হল 200000 টাকা, 50000 টাকা (ক্ষতি) এবং 150000 টাকা। সুনামের মূল্য হবে

a. 150000 টাকা       b. 210,000 টাকা

c. 200000 টাকা  ✓    d. 50000 টাকা

18. নতুন অংশীদার দ্বারা আগত সুনামের অর্থ পুরোনো অংশীদারদের মধ্যে বণ্টন করা হবে

a. নতুন অনুপাতে   b. পুরোনো অনুপাতে

   c. ত্যাগ অনুপাতে ✓     d. প্রাপ্তি অনুপাতে

19. Mr. A একজন নতুন অংশীদার, যিনি তার মুনাফার অংশ হিসাবে 100000 টাকা সুনামের অর্থ হিসেবে কারবারে নিয়ে আসেন। কারবারি প্রতিষ্ঠানের মোট সুনামের মূল্য হল 5

a. 150000 টাকা      b. 200000 টাকা

c. 250000 টাকা✓     d. 300000 টাকা

20 X এবং Y-এর লাভক্ষতির অনুপাত 4 : 3; Z নতুন অংশীদার হিসাবে যোগদানের ফলে X, Y এবং Z-এর নতুন লাভক্ষতি বণ্টনের অনুপাতটি হল 3 : 2 : 1। এক্ষেত্রে X এবং Y-এর ত্যাগানুপাতটি হল

a. 3 : 2   b. 3:4✓ c. 4:3  d. 1:1

21. যদি কিছু উল্লেখ না থাকে তবে অংশীদারগণের ত্যাগানুপাত (Sacrificing Ratio) হবে

a. নতুন অনুপাতে    b. সমানুপাতে

c. পুরোনো অনুপাতে  d. মূলধন অনুপাতে

22. কোনো অংশীদারের মৃত্যুর ফলে, সঞ্চিতি তহবিল অংশীদারগণের মূলধন হিসাবে স্থানান্তর হয়

a. নতুন মুনাফা বণ্টন অনুপাতে b. পুরোনো মুনাফা বণ্টন অনুপাতে   ✓   c. মূলধন অনুপাতে

d. সমানুপাতে

23. চলতি হিসাব (Partners' Current Accounts) খুলতে হয় যখন মূলধন হিসাব

a. পরিবর্তনশীল হয়    b. স্থির হয়✓

c. স্থির ও পরিবর্তনশীল হয়

d. এদের কোনোটিই নয়

24.ভারতীয় অংশীদারি কারবার আইন, 1932 অনুসারে অংশীদারি প্রতিষ্ঠানের অংশীদারদের দায

a. সীমাবদ্ধ  b. অসীম ✓    c.কোনো দায় নেই

d. পরিস্থিতির ওপর নির্ভরশীল

25. অংশীদারি চুক্তির অনুপস্থিতিতে, অংশীদারগণ পেতে পারেন

a. বেতন  b. দস্তুরি      c. ঋণের উপর সুদ✓

c. ঋণের উপর সুদ     d. এদের সব ক-টিই

26. উত্তোলন হিসাবের জের সর্বদাই

a. শূন্য   b. ক্রেডিট c. ডেবিট✓

d. এদের সব ক-টিই

27. যদি গড় মুনাফা 3,00,000 টাকা হয়, স্বাভাবিক মুনাফার হার 12% হয় এবং বিনিয়োজিত মূলধনের পরিমাণ 22,00,000 টাকা হয়, তবে মূলধনায়ন পদ্ধতিতে সুনামের মূল্য হবে

a. 2,00,000 টাকা b. 2,50,000 টাকা

c. 3,00,000 টাকা ✓  d. 3,50,000 টাকা

28. A ও B-এর লাভক্ষতি বণ্টনের অনুপাতটি হল 2: 1 এবং B ও C-এর লাভক্ষতি বণ্টনের অনুপাতটি হল 3 : 2, তাহলে A, B ও C-এর লাভক্ষতি বণ্টনের অনুপাতটি হবে

a. 6: 3:2  ✓    b. 2:1:1   c. 2: 3:4

d. এদের কোনোটিই নয়

29. পুরোনো অংশীদাররা যে অনুপাতে তাদের অংশ নতুন অংশীদারের পক্ষে ছেড়ে দেয়, তাকে বলা হয়

a. ত্যাগানুপাত ✓      b. প্রাপ্তি অনুপাত

c. লাভ বণ্টনের অনুপাত  d. মূলধনের অনুপাত

30. A, B এবং C-এর লাভক্ষতি বণ্টনের অনুপাত 3:2:1 থেকে পরিবর্তিত হয়ে 1 : 2 : 3 হলে, যে অংশীদারের (দের) ভাগে কোনো প্রভাব পড়বে না, সে/তারা হল

(a.) A    (b). B ✓      (c)C  (d) B ও C