Given opening account receivables of Tk 11,500. Sales Tk 48,000 and receipts from debtors Tk 45,000, the closing accounts receivables total should be-
- ক) Tk 8,500
- খ) Tk 14,500
- গ) Tk 18,500
- ঘ) Tk 83,500
উত্তর দেখুন
উত্তর: খ) Tk 14,500
ব্যাখ্যা
B) Tk 14,500. What customers owe goes up with credit sales and down with cash collected from them. Closing balance = opening + sales − receipts = 11,500 + 48,000 − 45,000 = 14,500. This treats all Tk 48,000 of sales as credit sales, which the question implies.
যে পরীক্ষায় এসেছে: TGTDCL ২০২১
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