জাতীয় বিশ্ববিদ্যালয়ের অনার্স ৩য় বর্ষ পরীক্ষা ২০২৬-এ Accounting বিভাগের Advanced Accounting-I (কোর্স কোড: 232503) পরীক্ষা ২৯ নভেম্বর ২০২৬, রবিবার, দুপুর ১:০০টা থেকে। এই কোর্সে পড়তে হয় Stockholders' Equity-র হিসাব, কোম্পানির আর্থিক বিবরণী (IAS 1), রাজস্ব স্বীকৃতি (IAS 18), লিজ হিসাব, হিসাবের পরিবর্তন ও ভুল বিশ্লেষণ (IAS 8), পরিচালন খণ্ড (IFRS 8) এবং দেউলিয়া-সংক্রান্ত হিসাব — সাজেশনটাও এই সাতটি অধ্যায় ধরেই ক/খ/গ বিভাগ অনুযায়ী সাজানো হলো।
এক নজরে পরীক্ষার তথ্য
| কোর্স | Advanced Accounting-I |
| কোর্স কোড | 232503 |
| পরীক্ষার তারিখ | ২৯ নভেম্বর ২০২৬, রবিবার |
| সময় | দুপুর ১:০০টা |
| পরীক্ষা কোড | 2203 |
ক-বিভাগ: অতিসংক্ষিপ্ত প্রশ্ন (Brief Questions)
ক-বিভাগে ছোট প্রশ্ন আসে — নিচের প্রশ্নগুলো আগে মুখস্থ করে নিন।
Accounting for Stockholders' Equity
- What is stockholders' equity?
- What is authorized share capital?
- What is a preferred stock?
- What is treasury stock?
- What is a stock split?
- What is share-based payment under IFRS 2?
- What is a stock dividend?
- What is the par value of a share?
- What is paid-in capital in excess of par?
- What is a cumulative preference share?
Company's Financial Statements (IAS 1)
- What are the components of a complete set of financial statements as per IAS 1?
- What is other comprehensive income?
- What is the purpose of the statement of changes in equity?
- What is a statement of financial position?
- What does IAS 1 require about comparative information?
Revenue Recognition (IAS 18)
- When should revenue from the sale of goods be recognized?
- What is the percentage-of-completion method?
- What is the completed-contract method?
- What is the installment-sales method?
- What is the cost-recovery method?
- What is a bill and hold sale?
- What is channel stuffing?
Accounting for Leases
- What is a finance lease?
- What is an operating lease?
- What is a bargain purchase option?
- What is residual value in a lease?
- What is a sales-type lease?
- What is off-balance-sheet financing?
Accounting Changes and Error Analysis (IAS 8)
- What is a change in accounting policy?
- What is a change in accounting estimate?
- What is a prior period error?
- What is a counterbalancing error?
- What is retrospective application?
Accounting for Operating Segments (IFRS 8)
- What is an operating segment?
- What is a reportable segment?
- What is the 10% quantitative threshold under IFRS 8?
Accounting relating to Bankruptcy
- What is bankruptcy?
- Who is an insolvent person under the Bankruptcy Act 1997?
- What is a statement of affairs?
খ-বিভাগ: সংক্ষিপ্ত প্রশ্ন (Short Questions)
Accounting for Stockholders' Equity
- Distinguish between authorized capital and issued capital.
- Distinguish between common stock and preferred stock.
- What are the advantages of preferred stock from the issuer's point of view?
- Explain the accounting treatment of reacquisition of shares (treasury stock).
- What is a stock split? How does it differ from a stock dividend?
Company's Financial Statements (IAS 1)
- What information does IAS 1 require to be presented in the statement of financial position?
- Distinguish between interim and annual financial reporting.
Revenue Recognition (IAS 18)
- What are the conditions for recognizing revenue from the sale of goods under IAS 18?
- Distinguish between the percentage-of-completion method and the completed-contract method.
- Explain the installment-sales method of revenue recognition.
Accounting for Leases
- What are the criteria for classifying a lease as a finance lease?
- Distinguish between a finance lease and an operating lease.
- Explain the accounting treatment of a lease by the lessee under the finance lease method.
Accounting Changes and Error Analysis (IAS 8)
- Distinguish between a change in accounting policy and a change in accounting estimate.
- What is a counterbalancing error? Give an example.
- How are prior period errors corrected under IAS 8?
Accounting for Operating Segments (IFRS 8)
- What are the quantitative thresholds for identifying a reportable segment under IFRS 8?
Accounting relating to Bankruptcy
- Distinguish between the bankruptcy of an individual and the bankruptcy of a company.
- What is a statement of affairs? What information does it contain?
গ-বিভাগ: রচনামূলক প্রশ্ন (Broad Questions)
Accounting for Stockholders' Equity
- Discuss the accounting for the issuance of shares, including shares issued for cash and for non-cash assets. How is stockholders' equity presented in the statement of financial position?
- Explain the accounting for and reporting of preferred stock, dividend distributions and stock splits. What is share-based payment under IFRS 2?
Company's Financial Statements (IAS 1)
- Describe the preparation of a complete set of financial statements of a company as per IAS 1.
- Discuss the provisions of the Companies Act 1994 and the Securities and Exchange Rules 1987 regarding the financial statements of a company.
Revenue Recognition (IAS 18)
- Discuss the guidelines for revenue recognition under IAS 18, including recognition at the point of sale, before delivery and after delivery.
- Explain revenue recognition for long-term contracts: compare the percentage-of-completion method with the completed-contract method.
Accounting for Leases
- Discuss the accounting for leases by the lessee and the lessor. Compare the finance lease method with the operating lease method.
- What are the special accounting problems in lease accounting? Discuss residual values, sales-type leases and bargain-purchase options.
Accounting Changes and Error Analysis (IAS 8)
- Discuss the accounting treatment of changes in accounting principle, changes in accounting estimate and changes in reporting entity under IAS 8.
- What is error analysis? Discuss counterbalancing and non-counterbalancing errors with examples, and explain how financial statements are prepared with error corrections.
Accounting for Operating Segments (IFRS 8)
- Discuss the definition of operating segments and the disclosure requirements for reportable segments under IFRS 8.
Accounting relating to Bankruptcy
- Discuss the accounting relating to bankruptcy of individuals, partnership firms and companies under the Bankruptcy Act 1997.
প্রস্তুতির টিপস
- প্রথমে ক-বিভাগের ছোট প্রশ্নগুলো শেষ করুন — Stockholders' Equity ও Revenue Recognition থেকে এখানে নিশ্চিত নম্বর আসে।
- IAS 1 অনুযায়ী সম্পূর্ণ আর্থিক বিবরণীর সেট ও IAS 18-এর রাজস্ব স্বীকৃতির শর্তগুলো মুখস্থ রাখুন — খ ও গ দুই বিভাগেই আসে।
- Finance lease বনাম operating lease-এর পার্থক্য ও লিজের শ্রেণিবিভাগের শর্তগুলো ভালো করে পড়ুন — গ-বিভাগে এই প্রশ্ন প্রায় নিশ্চিত।
- IAS 8-এর accounting change বনাম estimate-এর পার্থক্য ও counterbalancing error-এর উদাহরণসহ শিখুন।
- IFRS 8-এর reportable segment চেনার 10% threshold ও Bankruptcy Act 1997-এর মূল ধারাগুলো একবার ঝালিয়ে নিন।
আরও সাজেশন
Accounting বিভাগের Honours 3rd Year-এর অন্যান্য সাজেশন:
- Honours 3rd Year Exam Routine 2026
- Audit and Assurance Suggestion 2026 (232501)
- Honours 3rd Year Syllabus ও Book List
সাধারণ জিজ্ঞাসা (FAQ)
Q: When is the Advanced Accounting-I exam in 2026?
প্রশ্ন: ২০২৬ সালে Advanced Accounting-I পরীক্ষা কবে?
A: The exam will be held on 29 November 2026 (Sunday) at 1:00 PM. Its course code is 232503.
উত্তর: পরীক্ষা হবে ২৯ নভেম্বর ২০২৬, রবিবার, দুপুর ১:০০টায়। এই কোর্সের কোড 232503।
Q: Which topics are included in the Advanced Accounting-I course?
প্রশ্ন: Advanced Accounting-I কোর্সে কোন কোন বিষয় পড়তে হয়?
A: Stockholders' Equity, Company's Financial Statements (IAS 1), Revenue Recognition (IAS 18), Leases, Accounting Changes and Error Analysis (IAS 8), Operating Segments (IFRS 8) and Bankruptcy.
উত্তর: Stockholders' Equity, কোম্পানির আর্থিক বিবরণী (IAS 1), রাজস্ব স্বীকৃতি (IAS 18), লিজ হিসাব, হিসাবের পরিবর্তন ও ভুল বিশ্লেষণ (IAS 8), পরিচালন খণ্ড (IFRS 8) এবং দেউলিয়া-সংক্রান্ত হিসাব।
Q: Which broad questions are most important for this course?
প্রশ্ন: এই কোর্সের সবচেয়ে গুরুত্বপূর্ণ রচনামূলক প্রশ্ন কোনগুলো?
A: "Preparation of financial statements as per IAS 1", "Revenue recognition under IAS 18" and "Accounting for leases by the lessee and the lessor" are among the most repeated broad questions.
উত্তর: "Preparation of financial statements as per IAS 1", "Revenue recognition under IAS 18" ও "Accounting for leases by the lessee and the lessor" — এগুলো সবচেয়ে বেশি পুনরাবৃত্তি হওয়া প্রশ্ন।
Q: How should I prepare for the brief questions?
প্রশ্ন: ক-বিভাগের ছোট প্রশ্নের প্রস্তুতি কীভাবে নেব?
A: Learn the key terms of Stockholders' Equity and Revenue Recognition first — most brief questions come from these two chapters.
উত্তর: Stockholders' Equity ও Revenue Recognition-এর মূল সংজ্ঞাগুলো আগে শিখুন — ক-বিভাগের বেশিরভাগ প্রশ্ন এই দুই অধ্যায় থেকেই আসে।
