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Rashna Company collected the following data in its accounting records in 2014 : From the income statement : Depreciation expense Tk. 1,000 Loss on sale of equipment 3,000 From the comparative balance sheet : Beginning balance , equipment Tk. 12,500 Ending balance , equipment 8,000 Beginning balance , accumulated depreciation 2,000 Ending balance , accumulated depreciation 2,400 No new equipment was purchased during the year. The equipment was sold at the end of the year. What was the cash in -flow from the sale of equipment in 2014?
The accounting concepts related to Balance Sheet are
1. Realisation Concept
2. Cost Concept
3. Matching Concept
4. Accounting Equivalence Concept
Select the correct answer
Which of the following events after the balance sheet date would normally qualify as adjusting events according to AS-4 (Events after balance sheet date)? (A) The insolvency of a customer on the balance sheet date (B) A decline in the market value of investments (C) The declaration of an ordinary dividend (D) The determination of the cost of assets purchased before the balance sheet date Choose the most appropriate answer from the options given below:
Assertion (A): In preparing final accounts, if closing stock is given in the trial balance, it is shown only in the Balance Sheet.
Reason (R): Any item appearing in the trial balance is treated only at one place i.e. either in the trading and profit & loss a/c or in the balance sheet.
Now, select the correct answer:
Which of the following does the concept of material balance based upon?
Concept maps are commonly used in mathematics teaching. Which of the given statements are true about concept maps? (a) It is a complex network depicting the relationship between all the subconcepts of the concept. (b) It is a linear arrangement of all the subconcepts of the concept. (c) They can be used as diagnostic tools to identify difficulties in learning that students are facing. (d) They help a teacher to gain new insights into the nature of mathematics. Choose the correct option
Match the items in column 1 and column 2 and choose the correct combination. Column 1 Column 2 A - Resilience 1 – Ability of the material to return to the original shape when load is removed B – Fatigue 2 – Capacity of a material to absorb energy elastically C – Stiffness 3 – Ability of material to absorb a certain amount of energy without failure D - Elasticity 4 – Resistance of the material to elastic deformation   5 – Failure of material at loads less than that at normal conditions  
Two semiconductor material have exactly the same properties except that material A has a bandgap of 1.0 eV and material B has a bandgap energy of 1.2 eV. The ratio of intrinsic concentration of material A to that of material B is
AT Co makes a single product and is preparing its material usage budget for next year Each unit of product requires 2kg of material, and 5,000 units of product are to be produced next year Opening inventory of material is budgeted to be 800 kg and AT co budgets to increase material inventory at the end of next year by 20%.The material usage budget for next year is
Raw material purchased:
1st January, 600 units @ Rs. 12 per unit
12th January, 500 units @ Rs. 14 per unit
21st January, 300 units @ Rs. 13 per unit
Raw material issued for manufacture:
3rd January 300 units
5th January 124 units
15th January 250 units
16th January 300 units
Raw material returned to stores from manufacturing department on 14th January, 50 units. The material is issued on First-in-First out method.
The value of material remaining in store on 21st January will be: