Question scaned by nasir cs 2722

a

INSTITUTE OF CIIAiIERED Sf,CN.ETAruES OI BAr'ICLADISHINTTRMEDT TE EXAMINATION - JI]LY 2013

LEVEL.I!202 DIR'ECI A.ND INDIRXCT TAX LAWS

Torrlhrrk':100

boot should be a.d Jor eoct p/. Diideht pdB 4 th. wt. quatiah nui ba

dsv*ed k .re etoQ i4 td.t otseq@4

a

PART.ADTRECT

.TAX LAT'SMr{RKS - 50

(A.sE ,rzz qrcnio6 including 4!dri,' 'ar')r Mr KhonislneGcn.rdlMinrg.rofxLimired.uchadtheiollowingincom..ndbeieu$duringthe

finlncialr{2012-lli!) Bsic slhly T1.80,000 p.m.;b) F6riv.l Bonus.quivilent b o molth s baic silsry.O He 8s govid.d wnh &cohnodilion feilii, at r .on.e$ion'l rate of Tk I 0,000 P n The

.mpsy prid Tld5,00O p.d. for lh. p'mis! pdid.d b Mr' Kh5d) He @tibltd lfl. of his bsic elary to rlrc rmsnizld P{videnr fund. Eqlal lmotm w

conribured hy r\c cdployor..) H. w Dovitl.d *irh fullrihe suspon feility by $e anplny Thc comptt) had ro pal

Tk.E,om p.m. 6 lnc dnwr's shry .nd Id,000 I m. 6 rrcl con,l) H. @iv; m.di€l allovmG ofTl.?,500 p.m. Hc spcni a roial rmolnt ofTk.30 000 during

tha y& for di. m.dicol trahett (&lf, wifc lnd chlldrcn)

s) H. 'eilcd

T1,63,000 (n.t of lq) s dividdd fom . DibUclv riscd @nptnt H. rko re*iv.dTk.16,000 (net ofh) a iftEn on FDR dd sB Aaounr'

h) During lllc iicode y@ he t@ived Tk 30,ooo b.ing his ponion ol the el. prcceeds otMcoltoEl@D Dndued i. bis pacnai 9mpcny

i, H:6 indiddi;*hr.d *irh d unEsidcEd pdhcuhip fim T* 200000 wa rpponion'd ro

him 6hkshd. olprcfir in rhc pann*ship,r He d rbumnc.;Emium muntins to r.J000o r8prni I nos or hf' pol''Gs p'tuinsg ro' hi';iG sd 2 &Fnd-t sns nrbblidutcdvdtu.oltbGpohc'6RTk1J0000k) Hc dolLd Tl,!0,000 to Ans0ni! Misiot C'ncer Hospilll. tL al$ purchdcd Baisladcsh

ssch.v. Pdr wonh T[ 75,ooo

lr Ti. .;b*, d.d( kd Tr' aO.OOO 6 h d euc Im h' , ,hry' H' tl$ prd n 25 000 6 b

Compulc lhc tobl i.ooFe ud n.t d liabilitv of Mr' (n{ for tlre rclovatr 6se$mht vet | 3

r) Who e quird ro filc t.x dtu?b; wlEt isrhciimo limitfot filinsLxEbmbvassssothcrthan conpanv? In rhatcirclmiatres

a revi*d Erutn c$ b. submin d?c) Lis |h.dmn.nc @uiEd fo' rilinsofrpp€lb ("$. ApP<Utt' lo'ni commi*ioncrol fuA'

$. Apt lld. .loid binmhsions of I d6 rd $. C.nmsvo-d of Td's 'ApPalr'

dd r r l the

r*.iiD@llat rribun,l. (7+4+t =16

rr Sbr. lh. nm6 ol .uthoda b dcdld b dd t s 6b: $dof 'n

dpet of ri' fd fo'' ;hf.*ioul ot hhnLll *r'cei (ir

'n(omc of J@rns rd Ioruardmg !goa: liii\ *pon

;ccca or bir.*a ana o'.' $monL: md I n ' .'pon 6h sub{d)

b, ilnds qh!.ircu'|lfuc u css.tg k R4uftn b p.t 'dde bl tlow ' p€Gon sho ha nol

' ;; Gs*s.d DdioNly should D.v .dm; d? Ho* !dmc' b is onpured sd p'id?

"r wl';t""".*.lr--irriat"wwitorciteNonraikroplvad'aicctrx? (3+6+21=16

L

D6cdb. ry ldr of .h. following ir El.do 10 Inmc Td OdiMe, t98,4 (oar la'4:

f) Admifid li.bility. (4 x a) -16

IPeeczl

(1+4+r0) =t8

a

PART-AINDIRECT TAX L^WS

M]\RXS- 5l'(Answs $y rha qu6rio6 jncludinq q@io, na2.)

r. d) wh.t c'Ptuhlblt d Go.dr for lnpoir' und.r $e Curoms Acr, 1 969?b) whlr e "tur Dr.ilbL" undd SctioD lSofIheCunomsA.! 1969?

c) HBC L.'1, ir. @mn.rci.l inpond dd t d.. ol m&hin.ry ilcns, Th. codpany ha inpon.d .consilnmeni oa nrchineri.s thlt e Miting for d@ in Chitu8oi8 Pon and ha nrnd.d ov.rimpon deun.Itl to irs C&P fuln! On lh. bssn ofcodnercial invoic€, Custohs althoriry hd!rs5.n !alU. Tl 45q000. Tfi. m@hinc cs a(r.ct duri6 i.c. CuioDs Duly (CD) @2%,v.l* Add.d Tg (vaT) @ls% Dd AdM@ Tnd. vAT (Ary) @496, Advde lD@m. Tli@5% .lc. a p.r cldmi duli.c $h.duh. You {c lo @nrider all Fl.vmr dulict +plicabl. atimpon !6g. for cBroms rs$mdi

It

lcadEcic.lql&b6l lrc imhding.ll d!.i6 d |rc opplioblc.r impon sllge-

2. DitT.Mtilt. bdt en lh. lollorings und.r thc plris of vA l Act & Rul.sr!) VAT R.baIc dd DUV DB* Bictjb) Bdd Ow/PDptidr dd Conhd MouhdoeEc) Rogilt tion fd vAT ed Tonoq T'!d) Tndin3 vAT ar lix.d v.l* additi@ &d Aqt!.1 bais ralu..dditon.

3. !) P.clfic Tndlla Cd mC) b . tadq of leally ddurdtuFrt podrcts. PTC p@hacd .pEducr !tT!t! I50 including 15% vAT ! l rs b ell it ar acfi0l wlu. addirio. of 2e4. PTC&dc pricll..1u.1vdE dnion.nd prys vAT @ I5%.A!9JiECi) Whd d VAT-ablc taluc &d VAT lnounr for scllinA rhc pbducr on rh. bais of pri€

it *nrt e lh. m;ous oprionr for plyilg vAT fd r @d.?iii) Ertl.in TEd. Dislnr under rh. p!di* ofVAT Acr.

b) Whil n $. prco.durc for supply and dirposl ofwallso or by poducrs

writ Clon nol6 (.,q/.u, ofih. fotlowins:

.) or.|E d!a!.xi6;f) vAT d.drctioD .l $urcq

(4xa) =16

(6+t+l+4)-16

THE END

/

INSTTTUTE OF CHARTERED SACRET RIOS OF BANCLADf, SHINf ERMEDIATE EXAMINA'I'ION - JANUARY 10I3

LEVEL.II

'02 DIRECTANO INDIRECIIAX LAWS

Nai.: *patute wq b@t should be redJor @h p4. Dllerent pais ofth. tuft qt ttM ma beN4.d k de prae tn otd.r of eqw.

PART.ADIRECT TAX LAWS

MARKS - s0(AtrM rrr.. qudiN inclDdina {dnMa, )

L Wnt shon ndB d thc followhg in rclaton to Inconc Tix OdtMncc, 1934

c) N@-6iiLnt &se:d) Tas Ap!.lht Tnblml

2 Arsw.r th. folloring queslionsi) who i! b p.y dl HN & you cl6si8 Tarpaydlb) wlo dd *hcn b $bmt @m r:d rhcrc?c) Hos

'lo yo c.ldllc p@hy lo @o{bmision oa duh?

d) tlow do yd .ppar wn n yo ed 4gnovcd 1a\ Fyot3. AI*cr tb. following quesdoa:

$

.) CElttv ofrk. 1,20,000 6 @iv€d in Sepranb.., 201I by Mr M .le3, su6orof MrR rg.d 52 ysa rno dj.i on ,!lt 15, 201 l. k n laubL?

b) Mr. Y m w$ng 6 ! cw ndbcr d d Buebd6hi lhip in foEtg' v&u dlnng rheya endcd D.combd 31, 2012. dE shop did nor louch dy Bdahd.shi coas! cx.cpt for l3Ol|lrs Sraic th. Giddihl *atus Mr. Y for de ssdsnotu dd tax.bilty of nis shry

c) Mr z sol s.mplormcrt in MrlarEia dudns the

'€t 20101I H! bn for M.b$i! @ ruly

29, 2010. ti. G . Ba4lad6tj Citian. Da.'njn. hit Biddii.l star$ forllo AY 201 l_12.

O Sbrc witn lt&6, *hethq de foltouina sbMcnB c te o falsc:Mr. x (FCS) h emplotcd in Lon Saftty tnd Lld as Cohpry Sccrcbry. Il'e snualncnb.Ehip f4 ofMi. X s pald by Lio Salety Ind Ld. n nor a p{quisile od h.ne not

clDrg6bLbd\. (4 x a) =i6.l Mt, SM (*!d 3J), l$ dood on a busiic$ du;ng rhc yer cndci Dccnbd 31. 201l fic

panicula of Proft & b$ Acdnt m givcn bolow:Ploft & t!$ A.dnr fdr dc yar ddcd DsFbq 31, 201 I

!!t!clsl !& ltdld:E frll3.73.1t0

31,500

12.600

Don rion ro PM i R.liclFud

22,000 GGPDfr12.000 Fofit o.3rl. of6idc@3,500 Disllowcd bad d.bls fcol.red7.500 InteEt fom God. l@nn6 (ne1)

5,500 Divid.rd froh FG Aulo Lid2.500 tnodc fm b€rk lnc'61 (116)7.500 Sundry@oipb

10,000

1!!"t!

IPasc-4

i G.ncal dp6B imlud. Tk 1,500 Fid 6 MDcneim pad ro d otd cmDloye *ho scrdniutcd. FN sdia m @idcGd deEincnr.! b busics inrd A $h oaTt. 6,000 bcingc6l of ! mall @lirc also includ.d in gdedl cxpoDses.One-lhir{ ofnobr s dF6* ws for Emd.l u*R6.@ for 6|nto 16 EplME a rttMd of el6 r.x unds dispur.D.peici@ i5 fotd ro t in G by T[ 50Oa pcr I'@-rar Rur6Acnd iMa 4 fo 20l{).l | @ Tt.lX00O.fEft d slo of Gidc@ .cp@tu longiern qDiial gais mnpulcd in rhc prcscnbcd ll)dcr.Ta\ hc ben dcdlclod at sor@ ftom fic Cort. S.curiries al l0%FG turo LrlL is a lb&d @pey.Hr E.trd idd6t mdnring to Tk 4,000 e mncys lor ro his fiiunds, vhid wrc nd rcfle:lcd

Conplt rot l ircme dd a liability of Mr SM

proviron l a9cmctu fin l?c) Nue firc roin dmncnB $ar e rcquired !o b. srbn'hed sith rhe aill of Enn-y for

d..@e of ihponcd goods

D6dibc M! sdiErn r d subjd io VAT d sre.$ftd is da djtr ro@ ba6 .r6pd@ .rd @tu?

PART.BINDIRECI lAJ{ LAWS

MARKS - 50(Ar!*er my ,l/.. qu6rions includineIuettio, no.2l

Wt ! do yo @dasnd by [email protected] .!lMt und6 $c Cu5lom Ad 1969?In wta domh..s pDvisorEr ss4@nl n pdnit dl Whar n thc t'6. lini lo makc

l3

AiMe thr,t thc A$6eblc 4lue o{: pEiucl for Cus1lhs dury is Tk 1000 C.roh& doddit ofc4rons duty, vAT SD and ATV frm the following:

!p vAI 4Ir 4r{3f/, ISoA 5'/, 4y"

Q+z+ rttf"a'a= ta

SD

14+2+12\- tA

3 .) Wnat C hpur rd\ 'o@dii inlho VATsysrehlwhy ir is inpodi?b) Wric th. rinc limn by shich irDul crdjt of inpur d €n bc eren?c) D66b.t[. dtutub@ ehcn d.diC ofiDp!( d pdd willnd b€.llo*cd

udsscdio. 9 ofvolu. Addd Td Acr l9l.O Tlp. is i{ifi vdrc for. pFducl. Th€ pr.nld is b€ing dclivdcd 10 bur€E ar hritr hlu.

lin€ it i b@sh udd Lrift v.lue. c.n rhc &llcr ble rcblrcs on inputs in st6k sinoe (ihc&y of) imDlcmc.t3tion of ditr valft?

{ w.iL s|F|r !ot6 (d'Jl&', ofdE followins:

d) Botrd.d whousc:c) S.oic6 $bj..r ro Bci!. dtiy:0 Reovdt of Atrs uflkr s( vA r Ad. I orl (S€ {1,

THEEND

INSTIT'IJTE OF CTIARTERED SECRETAFJES OF BANCLADESH

INTERMEDTATE EXAMII\ATION -JUI'Y 2OI2

LEV'L. N

202 DIRECT AND INDIRDCT TAX LAWS

nD.![ddr:JhuF Tor'lntrk' 100

Not kt@t @e boot6 thouttt b' *tdlt 'dh pot Dllzqn p*tt ol th' san' qkinn nat b'

n'w'nd u 04? piace n -rd?t alt'qu'a'?

PART.ADTRECT TAX I,AWS

MiIX5 _ 5r')

(ANwer tltd qkslions including 4!dtl" 'a')L wrilc shon nots ot drru ollhc rollowine :

i) [email protected] PFYiddt F!'dio) SpotAs$N i

c) AssMlYd.) StG tn. 'm.5

of .urhot 'rv

io dlJNt b dd rhc ds tlErco' 'D

bpct ul roibsins p:vmcnb

lq.rher wit oth.t povrs'ds ot In' uv :

D Pryndt io conttdds and suk'leoos:ii) Int rd d stinc ir61 m'nts;

iii) Rdhl Dow @FnY: ddiv) Rd FYrbh ro hou* os'ri

b) What do you und.rsdd bv d'eosd inmmc? Whd arc pEvisions of sccrion 19 in 'spcd

otlhc

UmDlain.d Gxrs'dituE : Satid l9(r) iiit s.b;iorDFnrm: s(ton lqo):

ltl*#J:ii;:11il:i1llill'n",."""",,'."uo"'"',",'8 3F6

il wld k dm{td l€bil'tvoftt{dd whcn thould ir b' ptrd? whtt i! ' (onsequoc' of non'

dv|mr of rlr. .dm'tred lilbili$a

"ffi ;irr#*.1tu*,^,i1!ii,s,#r#';"##lii.l,,l*l" pxJiffii;"Hrufi,:1il"f.friT,lii,fr1;15ilifi;i; (4+66,,b

L

i. Mr. Chosdhury E rhc Cl'icf Fi'hr(rl Omcc.ndallo@F! fom romptnv dunngrnc'Ln

.lARc Linilod H. rcoei!.d th' following salary

tPas+21

Tn. follosing infodrrion ra .v.ilabl. tor th. y* Fnainil3 ro Mr Cho*dhory l

r) l. wrs thvidcd wilh fr@.@odmodalim dd fEe hnston fmm rh. anpanyb) Heconl.iburedl0%oftheb$icslhrytdarc6grizcdpovidcnlfund equul snou'r *as al$

conniblt d by th. 6mpdy.c) H. h.d lo sp..d Tk. 70.000 for nEdi€l rre.tmcnt oa$e mcmbc6 of hh ftnilr'd) H. @iv.n Tt, $.000 (nd ola) s dividad fon a prblic limiGd @np!'y.

e) H. h.d lsricuhuml incoFe lnolnrin8 ro Tl l85,000duringlheyedl) Hc hrs a flal ar Esloto. which h. let out ro s compmy for its office at a nonInl, ftnl of Tk.

60.000. H. p.id Tk. 40.000 a nunicipal od othe. taxcs. The Gn' compdy d.ducrcdlDprcPri'c rnount ofbx from th. anl

3) H. p.id life iNlEncc prcri! lmou ingto11.?0.000tg:'i[!lrwopolicics_oncforhimsclf$d rhc orhs lor [is wife

h) Hc purchased fiv. y.a. Ban8lld.sh SMncioy0lth ronh tk.400,000 or l5 06.201i

D Tb. dplo]€' d.duct.d Tt. I I t.000 s b ar so rcc frcm his elary md hc ptid I1. 50,000 6

coopur. lh. robl td.bl. incon. of Mi Chovdh!ry for rhe rclevant 3$e$6ont yd and d$ rhc

amourr ofrdx to be paid by him.

PART.AINDIR.TCT TAX L WS

MARKS -50(Answettnyt rc. quslions inclu dinq ludion ,aI)

a) D.scrib. 2 sdiq ih.r re subjet to vAT d euG.b) wnd is lne diftrc.* b.lwn d.mprids and 4Gnrc?c) Calculr. the robl trx incidenD. (fil) fmm rhc folloring:

CD SD ITI34t8.29.00

(4+2+r2)=13

r) DhcB oovisionol essment !.ds lie Cutlds A.r 1969?

b) Und.rqnatcircuislinc6 is piov isional 6se$'ncnr p.nnitlcd?

d D.fiE bill ofenkt .nd bill of cx9odd) N.m. 5 Mir daucft ln.r & EquiEd lo b. submidcd witn fi. bill of .nrv ro geI cunoms

clffi forlt. impon€n onsi$rcnr. (4+r+4+5Fr6

L a) Dclc b.rhecotr€Dra inponai*of inpul lox crcdnnechanism in rhc VATsvslcmt?b) wrirc rh. rin.Iimit by *hioh vAT pay.6 sn ttke credit'ofinpuirtr?c) D.$rib. fiv. ciEurBbMs eh.n cRnit oa input d Prid will nd b. rllo*td (Serion 9

vdG Add.d Td ac., l99l)d) Th.F is Tditr v.luc f6. a pbdlci Thc poduct k bcins dolivcrn ro buvc$ d Taiff varuc'sinccnisbrcudlunderTriitfvtlue.C$deellerLkcebaksoninputsiniocksi.c.Che

dly o0 inpbm;nl3lion orTdill value? (5+2+5+4F r 6

L vdre shd nores on a,//o& ofdc lorlowine:

v) curcdrcountira) 8ond.d MFhou$.

IHf, END

INST]TUTE OF CIIARIf,RED Sf,CRf,TARIDS OF BAXCLADESIT

INTERMDDLTTE EXAMINATION'J NUARY 2012

LEVEL.II20' DIRECT AND I]\'DIRf,CT TAX LAWS

Not : Sepoate ^vt baalJ tho'hl ba use.tfu eoch pot Ditretanl ?atu oJ the

a;wred k o. Pta& k oftht oleqftne.PAiT'A

DIRXCI TAX LAWSMARXS -5ll

(Arsre.t & qnenions inoluding t!6"o' d4

L D.fin.ltE follosin8 s P:r lncoBc T.x O.dindnc' 1t34:

(xa)=r6

:. t.) Whd mDFviti6Nof impoing $(h'lgr on mJn'dun,\s*s* 6ibj crbuhE T@l l@rcorMr' Rrhim @Nidn'nBrhc bmwmB:

S.hd [email protected]!E61 o Slving cenific TK s0 oou

TK. a0,0OO *B dede kd d 6r on the qle vtluc o'

Lod ofTK 25,00'000.(c) c|ldl& rtr ninimun b in rh. followins@s

Ins ftmButindButlnkEn teivql TK 210000srl. olcoo& T( ),00,00P0u

r. (s) Wh.r r. th. timc linib lor issuins noricd or tssmcnt ind lindriztion

\}

i. No Filn ns beD lil.diii, [email protected] or funisfiin8 ol i'rcdaL panrcuG'

(b) Whr e rho povisio's ollncomo Tu Ordin6noo' 1934 in $! followins oascs:

i. Faihr lo t.Y ldtdoo d;ii. Fm$ing u und' dnrc or inamci - (srs),r6iii. Suboifii.s ol ingud P'n

4 Mr. MMd it d. CLO or a Comps) ba*d in Adngl'd*h Hc hd tumEh'd $e follo$i)g' il.*'"*'r"i-l

"i.r.'r* "rhi nco;e iorthc In'one Yd-md'd on roh runc 20rr'

li'"iil,iiiiii'-uii. -r.o or rK r'oo0oo Pcr monrh H' 'r\o

dFu $o monn5 s'rary d!

o, #-*lo"* .',"*ld " -u* rumBh'd bu8low m r hill rop The Enrxl vtlue oI shkh k Tl(

?0 m0 Ddnonlh.ritnrinmenr otto*ue tros u*n eetr od d 5o o or rhc bcrc etrd4 mon$r b!e. $ltrv @ Fc.iv'd 6 bonus

s. h's bd novidcd rnh I fulltim'€tbv $c comptn'

iil *?fii,iJi-r -""* * r K I 2op0o dunn8 rh' vdr br h? cru'rrv sp'nt rI. 30 000

iil ii i'.;llJ;.r. '.; '- -a tmlh ' $c onrr dx'rn3'm4 hox;,o'",* n- .-u,0"-H. con;butd rK 10,000 p.r moidr to ' K'cosi'zo I r a'

ilililllii*. ,.* "*." "rc insuni'c prcmiuh on hh rirc sM 's*d

ar r-K 2 oo'000

f)s)

lP[ge2l

Hc oMs ! rcsid.nial hou$ ar Gulsnm *hieh *8 ld out on a nondly rcd dfTK. 60,000.H. ,@iv.i inrer( incooe of TK 10.000 on dcms i6 in schcdu len banlsIdi.Br prid lor thc

'€r on l@ lim HBFC io' otuhcdd of rhc hous mounB 10 Tk.

10,000, H. tu dEr clrim3 dcdlcrions for municipal r.x tiid TK. I6,00q @ihctioD charscs ar 6%ofdE Ent, WASA ld of TK. 6,000 in .dditia. ro sEMory dcducrion fq rcpaiB in rcspan ofrhe

n) He 'wid divideDd ofTK. 20.000 fom a PDblic Lrd conpmr.n) [email protected] 16,000 fi@ pchl $yinss enifieb.o) lL dd.r.d TK. 2t,000 ro d .ppbv.d chrir$lc in$iruraon.p) He h.d i3ricuhutc insnc otTK, 39,000.Mr. Mmm !dd resident i', rlE inoomo vcr.coEDutc hisroralincome for{hc,\Y 2011.12. l3

PART-AI]\DIRXCT TAX L{WS

MARXS - 50(Alswer sy ,lur qu6lio$ includiaE qa.dto, noJ)

.) filn & Ce TBdinS Co. rtrd inpofr "Hiir StyU4 G.l ' thmu8h Chirbgo4 Pon fiod Ftu@md !.lls it ro iL3 Cunon.6 i.c. supd iorcs, 3rocery shops, dcpanm.nhl iorcs etc. inBanglidcal. Th. prcdlct is t&\sblo as pq vAT Act. cII !'lue ofai impon.i consistFenr isT1.t,00,000. Cudoms hly !trd Slrplocnrary ourics lo' the prcducr de 25% and 50%spdriv.ly. nc cornd,y w!trbp.yirg lpDlicabl. duri6 dd N! d inlon d!8c. Co.sid$ ill orhcr dui.s rd 6*s, in yourcoloulotion, applicabl. dr ifrpon nts6. &9glE4:i) Calculate Assble valrc aor fie inponed m.sisnh.nt.ii) C.kuhL iotl t 16 including lll duli6 Md l*6 tppliablc ar imPon s{ae..iii) Dcsibe poedurc !o bc folloecd by Han & Ce Tnding Co. Lld. 6 a

coM4ial inpone! fo! sellihS impo.t d goods to local Custone6 a pcr the VATsuidelincs. (4+10+4)=13

Asirn coBun.E Cc Limil€d (ACCL) is o mnuftctuE and ndrecr or "cood Mon'ns loolnpasre, TIG cohpany ndllacrua rdhpdcs !o ib manuf.ururi4 plmi lqted ar Gazilu. lt sllsrte prcduct to cusromcB iron i6 sllca depot at VA f inclusile price ofTk.120 Fr unn. Itpur @sts

lor mdufrcturing of thc pbducl is Tk.62.50. rt d.!or slase, it Days vAT @ 1s% addins 20% ralueaddiriu. Blgsirg!:r) Ddn. Pn* deldtion.b) calcular. VAT Lcvnanb Mtuc rt manufadurins iaSq valuc addirion d nauf&toiinB sbec,

od d.por sragei dd vAT aBount ro be paid dt manulooturirg stage rnd at dcpot sbgc for pcr

unir of'cNd Mohins" r@$Dac ofAccl.c) wh6 &cLrd pne by ACCL mly Dor b. @pred by vAT ADtnond6?d) Derib. !Dp@l pscdu€ ro bc aollo*d il Di*ional Omcer firB hiShs ptie tho &o

d.cl.Ed Dnce by ACCL. (3+8+r+2F16

l. !) Deibc andiriotu ror issui',[ vAT chllhn. ldcnrif, lppliubility ol v^l chalhn io.Mu .t.lUlIKAlndMBhat-lICHA fortp6of val rcBkrercdtcud.

b) D.fin CrlditNor.ed D.bnNd.. Whcn CEdir Norccan not b€ issucd?

e) wrnc tu p.*r olodjudi€riotr ofv^T o,licioh (5+5+5)=16

,1. wril. dlon nd€ aorrla!',/ of rhc follo*ins:

.) TDFrcd Bis. VA',r.

TITEEND

INSTITUIE OF CHARTERT:D SECREI'ARI IJS OF BANGI-ADESH

INTERM|iDIATE AXAMTNATTON _ Jtrl-y 201|LEVEL.II

202 DIRECT AND IN'DIRICT TAX INWS

Not : Septuot. a$eet b,tj should be 6e.1tu each pa4 Dihtert t"ds oflhe

Mw.r.a itt one Ptte in oa* 4equ.N.

v

PART.ADTRECI TAX LAWS

MARXS -5rl(Atrswd ,nrz. qucnions iDcl&ltug {ra/" 'a'I)

i{r. Z..sh:n, Fintnco Mrnagor in a muklnarioml Comptnv '!ad

$' fallowing incone for th'A$o$mdr Yar20l0-20llii) Bsic {l.ry 1t.4t,0OO P.. monlh.

b) Hous Rcnr 604'0 ofth. asicc) Mcdi6lAuowonc.@ l0% ofthc Bdicd) Aonnlf.srv.l dd in*ni,\. .{uivilo' tur$omotrrh! t6t pdj

ij i^pr.r. , -*.'"'r." ' 'hc K(osn'c'i r'o!i,rctrt rund cqu'v'rcnr ro Mr' z*\h"\ oM

O H. is Fovid.d Pilh a sdant and ! naid ll monrl v ehry ofTk 1 500 sch'

Besidd rh. aboye, h. is !l$ .nrid.d lo a tutl-tin! crr, lullv exFn*d bv rh' @Dt'i,

Hk orher inon6 @ a follo*sli) Divitdd fron Pubric Ltd. compd'Yb) Divid.nd frdm Plivale Ltd Conplnyc) lnlcEst fmn Fiv. Yds Sdch.Ya Pahd) I edn fm S.Yinat But AMunr.) InleRt from Oou. s{uriti4

H. oss . hese vhich lE his t.t out st i mothlv En! ofT* 5O,O0o Hc pi)s ouniciPal d @

ri.iooo *ii.'".i i. a* p'io rl r 20 0{o a; ' r'n{ on 'ou'c buirdins l@ M' ze'1hd

-iJ,r'"i lol".rr'i' u"'"'it"" ro rrr p,oridc' rund r k pa d l r' lnrura * r(miumft.so-O(x)udDMh.lad1vc.6s'nchsvtPltmof lr I.10000iiipi'.

'-i i'--. *o '; t*t'rl,c'ihe@n orvr' r.' hin ror $' 6*$mdt )d ]0ro?01

?. !) Detrmineth.residertialsotusorM'RushoinBansltdcshinlhctnom'vet'20092010urds followine ciEumsbes,' H. n$.d in Bddld.sh'n 2009 2010 du'ing r follolinB pcnod!

s.o'.;bc2000 14 dDs \o\.nbs2000 rod!)soci.n*rfoos 3l d0!s Janua'v 2010 20d'vsM.dh2OlO l0 Jrls APtil2oro l0 d'Yr

'rr i.'."-v"l ra' ,r"r- ^ i io ra5 Jd)i lui ! 'rapnio$ four,€rs.

b' UndnLhd circLn >Ence\ \l otrld d ar*(e pq) 'dt3n((

r'\-;j ii;i ";i;; .i'1."'

"s,'dinsded*ton oiri r rurc"'' m hou a rcnr d\ 5ra

ai p.ii* to *pi,.r -*" *o tiir ,"r,.v ."",0 .1::;li"='"

t. $!rc hs $. .''Mot i! dn. in rlEa) Asc*m. o cm.t Etuh udb) Bcst Judgmmt A$.sdt,c) UnivdlsdfAsslMr.

IP4e2l

4. \tnd e ll|. p.Ml prdidons $ ps the lTO, 1934 in rcsp€r ol rhe follopinA &frul6:!) F.il'E b nddin

'@unt! in th. Fsnb.d 'tsmrb) F.ibEbfiLr.tumof inmc undcrsrion 75 ud 7?,

c) No'tumilhitre oaedifis,io ofdedudio! of l,r u/s 53.d) FriluErodi$l.yTlNc€nifi€eundqsrion 134c. (4x/t)= 16

3,

PART-BINDInDCT TAX T,^Ws

M RXS- 3l(Ar!w any ?rz. qu.stioN inoludile qt tllu N.l)

l. .) Wrrd& th.cnrS6 m.dc in tltc VAT&Cusroms lN!.td rul.s in thc Budedof y*201l.12 udq folldins fia<ls (dy five):i) VAT d.duotion !t $tr@ fom supplis3 a F seclion 6iii) TuluaTlxiiii) Cddl R.gishrion;iv) Penllly is pcr scctiotr 3?it) Tim linit ld dispG.l of @ hy $c ApFll.. Tnbun.l;vi) VATfr.n !s!dt fd sb8. od by pEduc!;tit Pohibirion of inpod of g@ds und.r sdion l5 ofth. Clsrons Act 1969

b) AE Dvidad sd ltoyrttynsbt. und.rttc vAT acl? (5x3)+5=20

2. .) El.bnlc !m. imponot GltuG of vAT ih B.n3ltd6hib) wht ie th. llEling or$ppl, d.2?c) lvno $tll p.y vAT?d) wh.t do you he by z.rc R.r.d Goodt How is lhis ditrdnt ircm Exehpt.d O@ds-

(4+4a3+4Fr5

r) Whar e thc ptu €dls of Pric. Decletior for ch(sins vAT ed SD?

b) How |nc sle b€ d.t.min n for ctrtghg VAT U! 5;

c) wn.t e d* riN rnd mod. of Fynmr of vAT d3 6;

O wn.t @ lh. pnvi3ioB if dy p.uon flik b @ll.c! d.nd od d.ro,,t tn" unlno*orrp,,

!) 8i.ny di$u$ reblE! oa inpul Lres a Fi u/s 9.

b) C@Dur. cpcdit tcvy if cD/rD @25%,SD @ 6xo/'. \t A'r @ 15v., ArT @ !% ad ^Tv

@l94 rh.n C&F L Tk.l00

(6+6+3Fr5!) \vhrt is th. pMeduc of App..l und.r tho VAT rnd Cutloms Ad?

(3+!.4)=

TIIE END

'.

INIERM'DIATE EXAMINATION - JANIJARY 2OI I

202 DIRECTAND INDIRECTTAX LAWS

TinorllNcd:3 hotrF

Nd.:sepordedr*obooi!shouldbcttulJordEh/1/.Dinootpdsolthctu"t.ttulionnu!henmtrut ir ak lde it .n|w <{ kqk,x

PART'^DTRECT TAX TAWS

MARXS-50(AtrsN$r/|ac {uc{ions i'trl i'r!4rd!rr,,,. r.)

L D.fin.th.follo*inginrelrrionrol!.omcT.xOdinancc. 1934:

d) lti'riprl Ollicer.

l\sTrTlTF oFc||^Rr FRED \FCRf r^trrl\ (rF n^NCr.^Dr\tr

20t0-t0ll.I a) who i3 Equired ro pry advatre ux?

b) How.dvancclax isconpuEd. cnimtled,trd piid?c) Whtr isrh.pbvhionollnmme ftr lly for i.ilut to pay dvaner.x?

l. Diru$ dc p@isionsoltho ITO lt34 rcga,aJiig p.nahi.s io!rhc following defa!lrs:.) lltrdcfiniriM dliN.tr,u rs !i! byrl'cllo^uirdu\ivcddl"irnr di-ds.b) D.t min.lh.6ssn.nr }€a6ofsomc ascs*s engag.d in b!sii.$ or prcf.$ion in c!! ol

.6!din! yaa .nd.d o. 10.06.2009. 10.09 2009. 3l. 12.2m9. I L03.2009 and ,1.07.2010D) Mr. RlhtrEr,' guBlrdosl!Cni4r,

'lto !a rpp.i crl as 3 rsclnri€ladvnor by tl'c coq ol

Mal.ys4 l€ver aanSlad.lh aor lhe lid time on 27.09.2008 ld joinins hit duti.s inM.liysir. ftnrins rhc !ca.2009.1010 hc.rrc i. AinAladc$ iid $ycd for l3a o5D.r.minedEftsidcnrirl$!tusolMrRrhmrirbrrhcaassenrv.a.(a)20092010and(b)

.i, 4. Mr.NuDabiisd UnivediylolessrandakolheChaimonofhis Depanmcd gisbasicsliry is

Tk-14.500 tr nonrh and hc.ls ucivcs I!.5.000 pc. nonrh for his Chaimanship in rh.dcp.drne He ootrtib cs l0'lo ol lrir blsic slLary lo*lids a rccosntld providotrr llnd

'Licrcnhis .mplolcr also conribur.s rh€ 5oo tnDunr' Hc tivcs in his oM hou* rd receive houeilloNd,i.; A ao,.a orhkbAicsilTt.96.(X)0 ind hc Dnts dcry yor T16,000 Dutricipal ui. rk l,?00 in5urd'c preniun anl

Tk.l6.O0O intE{ on loon. The orhf incomc of Poic$or Nrbi fd rhe vcar endcd 3l Decenber

1009 trtE rs follows:Arric!tr!61 incomc Tt,72,OO0l Dividcnd aBn publiclv loded conpnnies fk 54 000 (nd oftax);

ln-t@5t oi brnt d.posit Tk 2?.ooo (n.! ol |tx): HonoEriun for ldtrrc in oursidt cous

Hc h.s in Ed his lilc fo. Tk.sO,OOO.nd piid during rh. vdt premium oiTk 10,000 H' thoDuEh!*d d.f.ns savin$ccdificrtc for Tk 50,000 duriig $.vc.r'

D€t.minc his Gx liobiliry for lhc rclcvrni tsc$mctrr vcar'

-t

IPus21

PARA.BINDIRECTTAX LAWS

MARI(S.50(A.sur any ,rr.! quenions i.ctudi.A qn.:tion tu I.)

r) MRP ol2{x)ml m.nBo jri@ oa uC l,rd. is Tt 12. ftc comp.i! $tk rhc juie a@6 irs oq,ndcpor and rhrougn a disl buror 10 E rctaitcft.Ifrtr v.tuc addirjon ar d+or and distiburorl.v.l t :0,6 .&b, wh.r eoutd bc rhc vAT tevi.btc vatur ar rhc ninuferu.i;s sbsc?b) cohpurc rc\p.crnc kv) rr CD tu a 7%, SD, o0o!. \ AT G 5"... ArT d J.;_d ^,

v -|.s%,sh.nc& rr I\ too (to.3l ts

!) what is VA1-e NnD rhc aN Soods and si..s wtrich arc c$,nprcd fom VA t?hl k vAT cha.gcd.n !ood! c\cDBrcd froN inmnddics?c) vhich thnstios !E subjecr ro u.m nlc 6 Fr rhc VAt Acrjd) Wlht !re rhc differcm6 ber*ccn zcb laritrc;d c{ctuprion as ps VAT Acr? (6+2+2+6)-t6

.) WndisTlrilfVdluc?hVr\t i'nposcdo!etirdvrt(corotrTariffvituc?h) li Nhich csi lnp( v^1 rcbdc rE nor r orsd?o wir[ EfeEm. ro a$ghdc$ v t Act aid Rutc, lbrc whclhcr rtrc fo]towjnS narcn.rrs arc

i) Pne dqllEnon ,\ rppt €non ror trunecd Rarcofrcod,n) subnision ot Msh,t. | | ro E p.div.cift. ofiic.;ft,n 72 d,':of 55u. i, m,nddor'.iii) Duty drwb,ck is apptrcabte for vAT e ity tiurdo.r Nt havc.iy lftatetc o rcirha,

n) lf my FMn lggie\ed or rh( de^,onafDC r fo, nr pl,cc oqter,on, hc *trtt,t. rr|edlb comniidnnol apNat,e.rsr rheodcroror r $rhia oo drri

!) Mulliplc VAT R*isuariotr is rcq0ircd *h$ noru rh one t.$bte g@ds aa prciuced

'nrhcemeplrce o+l+5-2FT6

wrirc shon noeson.iylotrrof rhc tultowins:

d) VAT Provision forToll M.trulaclurtnsic) Pri.c Dcclmlion lor MRP h.*d p'lducts;l) VAT Deduction ar $urcc pravisjoi asp.!cirnacsid hdgd20l0-ll

THE ENI)

'IN1'f TMEDIA'II: DXAMINAl'mN -.'ULY TOIIL[VljL -

20u nrRf,cT ^ND

rNDn{ncr'1A\ r,AwsTin.rlld.d:3horB Tor.t m k:,00

NaL: sepuute .Aelr book: lhorl.t 6e ulal Jot .ath t od. D[turcnt /rt: 4 tk *ntu .!tv\tit,' "r^1

ht

INST|TLl t OFC ^t{TtRt.u

rk t .l ^RIljs

r)t. l}ANLLADf stl

a le

p n,. lrc ruridB D rlt ruj hrx: lh!1A l[ 1t.000: & anr 'fl 13.000:

till." t*.'t.uou. hrdr* of nrrc

$ r/i'ld lnrd lL.lt.llr)l). l)atrr'on to

e

@sw.c.t i, rk ptea n, ofrb ofrlqrck?

t,ARlr DIRECITAX I-AWS

M^Rr$ - s0( N{f r/,,.4 qu{ioDs iir !diD!qrsrlr,rral,)

Defi'c tl'e tbllo*ing i'r el.tio ro ltrcoiE'l ()(li'mc(.l93a:a) Capilalg.itronsh.rcri

d) P.iqnnn6 lnder *crion l0{B) (r\r)=16

Di$tr$ rhe pevtiotrsolrlr ITO 1984 rcgaftliig pcrrlr 6lor rh! i)lkiwin! dci Ll$lr) riilmlo fib d!0 dli'$n,u !^ 75:b) Frihrc ro nnt rdYinc rx\ ,'A 6i:c) F.iluftro piyhr otr rhc baskofrhc rctoid) Failurcrod.dudor.ollerrnd plyanyur mdercmptnv l.f lTo 1934. (ara)= L6

a) SrrGrlx prcvisions wirh rcBard b senldl LiabilnyS.hcnc ic Pc'sccrior 3lC olll() I934,b) D.$nb. tha pecduE oaslc$mqr on th. basn olcoftcr r.rum (3+3)= 16

Mr. x is rlr l,i'rtrrcc Mtrtrlgor ol r corlpdry. |ollowi"3 is Li. \*retrditurc aor rhc yar c cdonl0 JUic2000a) Stlari6:

B0sicSrl{ry'fl.l5,000pr,llotrscrctr"l.0.000PD.ltndhiiDetrrrlolvarrcefk.l.000p,8. dd Medidlallowana 11.2,t00 p

'n, As &nlvalallowaNc he gec an amolnr.qur ro

rso '@rht basic d!ry. His orihltiotr ro provid.[ tuld i5 l0% of hn basic s]ffv Hir

.mploys ako @ntr ib!rcs rhe s.nc amo(trr.b) llotrsPrcpcnv:b

S.l€of rgri-pmducB-tla0,000: Caslr rcNrltol r8rictrhMal lrtrd-11 ]0.000

hrcome ftom panD.fhip Tk.60,000. lrcone non solc tradcfhip Tk 50.000- Lasrrcars lo$Tt.t0 000.

hftre$ or Bank D.posir Tk.16.000

Mr x hri r hotrsc. llrlfol ir ir I

c\pctr$s ol lhc houe ac $ Inlh\r V(niciDrLCnllcdid,cl,r's!'l(:.0001l,'$r !. r'll.0r)ll

Ruvr^l r'N lti^ uold I r. Jo.oou.

Follali'r!.c hiscxfiditrc.f d :

FaNil!;\pctrscs i[].50.000. I'rcnlnr ror llcT1.35.000- Purchrsc of books lr.?-000, lrDdotrI'dnE Mi'risr.is Rclicf Fud 1 r..r0.000F rd otrl Toral lrtrotr,c irld Tir 1o lE nild ty Mr X Nni.,r' r! rh!,\t{* ron )c!r l3

. tldss?l

PART.BINDIR!:CI TAX IAWS

MARXS-50(Atrrtq rnyt/'.daqu$rLnnsindLdr'f,?r!\not

hh' l

wh .Grhsch gesrladchVATatrdC$sromslassrdtulus i'rlltN idtl nrdgd?010trnd'r

'' v^T D.durron d S' dr''

ii *r"t:*:lll''*l';llilLl'l;""."'. (1$,-,R vD Indunics .rei'fl'd rofr '^'n) wlDi L I unruvtr t* d'l !r sh'trt n n x|lnri"cl rllnv fu"r'v'r ra' oft ccnih ta( p€nd 6

", *;l*-",""^'' ^",""dr",*.yrc llllt:111':,1:ll"-"'r

>':r''trh J! 1"- rfi's

" " ir''nTtil:;11t"''$l,t*';$""" *lil:l':; ;;l:;;:ii:i;" .'"''"" "'

',t ffi *mlfl't';:m'.r,ill'l;""#"i'$llil lilili*fiili::i'ji;""

-. XLl;,.,. t n,t"* nn*t to rhc com is\ioncr (A0pcaL). r0'"tt" ii"li;:ili:

kFh. deto$dd'

ii';i5l'l,r"Mlill'fl :*li':f f : I;"H "'"'''"nutrnh'ncnr rtrdcr VAI Acr

wrn. $d norc! otr rn) tutrr ol ihc InlnNnrr I

0.,* u"",r*,h".niffiil

\,/

THE END

F-F.xfgl',,, "r\

()F( HAnr[Rt:t I sr:cRETA R t , KYINTf,RMEI}IATf, f, XAMINATION -''ANT]AITY :IIIO

LEV€L. N202 DIRECT AND INDIIIf,C'I'I'AX LAWS

\rrc: ii?rnl. r' ' I u id,is \rrl kt h! t^Rl [.D cd(tt lrrt Dillt*rt t\td\ 4 ]h

ttn\ tt!,t rt ow tt.t( itt ot\tu ol \tq!!L!

(i,i)r.s0ksi.tr d (}ndol ctrdriInIRc PqY Jl.to rtr.!ictdr n trdtrsci

Mr S(li'tr Ahr'dl b rli! u( {'l M.' rLd u 'IrhlnIILCus uJ h! B.'!.d tlt followi"gr

(rnt ,! lrtri,i! rhu rtrlrtrri \'il

\3

PART.ADIRF,C'T TAX I,AWS

MARKS-50( t$cr rrrd tltrcrioir i'tskdi'r! r/A?e"a't J

l).li'r ihu irll,,*i',srs pur l'lO lt)[4

d vh,r rE rl'. h iBol.r$'protr pq'd rr-lv6Ebl'rBl'"', L*-",r,i *,i.at.rt"r"j008;lurvl()ll t" Ilcrsxon 4oll d' llr) '!'3{'^l\" { ir

'lhI a1id*.r *;m..s'ndcd trnd(d'ff.mr chufliin(6

r,r tr""u."r'. ,,,i"i'i'i.: ." "rc, $h ch dn r"N'uar dir '' 'Esidcnt for lh. PurPo* ol i|l@e 6

r) ltrielly describ. rhc prolisiorsollNo'nc In\ l'aN ri{*roll {

iio hs under fi. h€d ctpid aaii:(aii) 1,,8 fmm BticuhdN hroN

bt \th.t rD rh Dru\Hunsrr'brdunrction d {u'r lq' rr'{ rv[!*nrlr]{r-' t,) c"t';", ;" .*" .r

'uptlt or s@d'd cstdon "r

rddni'I iil F..s for tmfesioniland i..htr'c!r kd'ces:\&

linplo\cr r.ontib n$ bCPll

rrN tr'll\'!i"q Nntrulr^ *cr(:'lk' Eli'c'l h Mr *hir.ll "lii-:,.,:l.:-'j,.'.."',' N, n-J'cJ i dmtrJd x i*d"i'\ ild !' I tnnr'' 14

r!(dnNJrunr srs pJLd l') Ll'c dnl'ruv(i., i;;;';ii;;""; ;1 \"r'. *p"",r"r ir' r' tou u" -"r

hisfii'il: ri,,rtrt t',tl

:l

r)

cftrip0rc rfu ro$litrco c oiMr. s.l l cd aM rlrc h\ xyrhlc b

t00q,r0PART-B

I\DIR}:CITAXLA\ISM RKS-50

(Atrswc' i,,r //d?qscniors ircltrdl):!ttn(ttuI no-t l

lhL l)n,v etrr nrd\isrftolrilc(lrDd M.. Srli'n $rrrhtr's.r rrt',,

ll. ^

rlE o\'ftrol r lDtrc $hid' wrr ler o ro r c.npr'r rtr a n{rAppNrviar. i,no$r dlh\ \rsdo(lrLucd by (hc um,F ly llin rl'c r, ri. ciH. ftccived Tk.61.000 (b ofhr) c divid.rlon h. i',vcn rc'r i'r nHc\H.rl$ d.iwd Tk.l!.600as inr.rcn on firld deBNrH. p6'd lif. ins!6m. pctrnn lmounriu b-fti0-001r r rcsp(b ol l,s p.r!{nl rr,li.\

H. d.iocd 11.10,000 b x LNal Ioorball.hb rtrd lk.15.iir)0 b nic l' ( Mi"nui ! lrrld

Tlrerploy..d.ducr.dTr Ii0.000lrcnhis$lffyrndhc|tid fr6

(n) \\ hnt is rruncnlM v.h'.]rb) l: ftLn -n) hDirrhJn rrlrr'jr'r rruJcdn(.' r'

'tr \

^ l '

(d I n)w is Nlush*Chrlhtr itrrpontur litr Scrirr! rubdrl\dr $ h.r.'r rlE un e| n. orrppralJrdrri(' .lr'ri.

(r)L|tl|er*h ci(umsknccsgoodscdbcdeli(r.dsnhourp.'\nrcnro|drrJ r\rJecliotrll of rcCu$ons Ad 19691

(b)Ho*goodsconb€renrolcd frononcsdrchouscloolhcrrsllcr \t!tror 1)r)ri r\

fulr

iii) What is $e 6le of VAT?n I which tansacrnn\ rr. subjl{ lo i/rR, Irft'\l \rldar r[ebNic ditlirn ehcrscr, c\en,Fn,rxrd

^n,,nri]r.0t \\'h!r is J_ourofirlior ftr rh. offenl v^'l s\nc or llos t(|ds '

tr) :\nsver thc folhNingqicstions:i) Which 8@ds and $dices aF $'bj(' ro v rii) h VAl uhar-sed on goodswhich dre.scnrD

Pnrc.dr. aor p€lne or'VAT:( ufttrr c!$ons Odt Sh'cruru:Adjulnent ofl|'ptrt VAI lsii'N Onlpur vA I

s)2tL

(.) llcGloDdury is lop,r n9nlcmcnbry d{t) li"r' v^l r5e1

crlcul cas*ssrhle vrltr( ofM ircmC& | lrhrcfl\hich

nrc J\)n non: uD {,r,J/,,.)

THEENI)

/,{/

/./

// r Nsrrrrrf, or cr ^RT.R

r,D srcrr Fr'^ Rris ^N

D M^ N ^(;

!:rrs o F

INf ERMf,DIATE EXAMINATION -.IULY 2DO9

202 DtRl:Cl /\ND tNDtRt:Cr lnx t,Aws

\.rL: Ii?r,tur(,dxn'v' /'ddr1 rnr n 1\' &at tu ldt rtt Dillt rt j' r\ 4 ttt \tu (a,"' u^t r

nt$ rlt to te ln K. nr tKtu tll tqtK4c-

PART'A

MARKS-50( ns\cr,rn.q$dion: i"dtrdi',sauArt',,.4)

lxfiie rhc aollosir-! ir Ehtnr b licoN Inr Odirhcu. leli4r) RRogtriad Prcv dgtrr li d:

.ag

b) Uider *hd clrcumnflEcsurd wirhn wlFr rihe a rov sed ruMc) lJndfl vlEt circlNrarces slDuld ar dscsss pat advancu rax?

d) when dho!ai.sres({l'olnsnorpr.vro(sl}bctrzssstcd slnn'ld NJ drl'!crr\r7'j-l_li 'n

i) whor!E lh..snti.l radN.s of t Oili a5 per ciR T.i Acr.19901b) HoN th. v0hrc ofgifi is d.rcffined urder*clidn 5 oltlrcciriTax

^dl!) wlr!rrcrhcprtNisiors0trdcrrltccifi T,'r d. l090wnhrc-6rd

FNnr the follNina infsn.iiotr cotr,Ftc t rotilirsDeand r.r pryablc hvMr' trvri ktr 1'!\ur$dcJid'l rl0(t$:;) B.si. sohry lr.,l j.00o l)s trktr{h:[) FeiivdlBoruseqmlto2 iotrrhsbancP3yicl He wrr Dovidcd wirh li.\ lirrishcdo.connnoddion:d) Hr cor;ibuLs lo9'oofllrc h$ic ehry rotlrc Prov:dcit fu (recoBi'7ql) {LralaiuN 1'^

bcn con&iht.d by rh. .mpror.r.) flc tat p@id wnh . lull time ar ror his pcMnal .s wll is busi"cs' u*0 |lr oJ'dI'fr rrri,tr! rr'ri,, r' r numri'r8 hTl11000

lbllo\!in!a ounrs i', eldioi rorlt ho!$,

SalaryorD.^\.r

h) H. has orh$ i'rotrE olll | [t 000 showi is uder :

.uiyn|c ('r1]rrir I l{$q$wri_ rr !lrs.oot)- l'r{.d ('Er).r f\cd d.posir'1k 54.0r)0

.a

I

PAIII.BINDIRfCTTAX I.AWS

MARXS - 40

. {Anrw 0n, t&E qdioB i.cludirra (erri,t er t I

l. Whdr !e tlE.h.ng.s trrd. in VAT & Cutu! l.wt ud rul$ in t t lrudl'l ld lola l0 unds.tolLuanl ha& (Aftwr ry tix) :

i. Emfi.d c6d. s.L.nd e\pd s,kiii. LinltdTlMleiii. In\dmfl fimn by Coit4e lndusrrn

\ . t.nrlti6 d3 37 (2):vi. Tln. llnat tor Arp.alirii. -rim lmit td tlin! obj-lk$.€!iM Gb.tc dislto*nr$:viii- Cu€ll.rhdofcdE l vAT R.gislan.

., ljrpLh rlE iopd v^r'Gb.L ! F val Aq, i 9t l !b) who ir id.llov.d to nlc VAT 65e?.l wlrricft. nHondilioniloh! f'rlfillcd lor iin$Nc ofpnl*l v TJ) whd E tle Fo..duB of App€rl?.l Wnlt ilTdEd VAT?

\\rdrc lhoa d6 o rnl/dt oldE lollosing :

l|) ECiic) HS Cod.id) lF hiprcnr lnspdraonre) CEdit [email protected] Dcbn Noe.

16xlt. r8 J

.1.

rr \vlrd i.Ide |>cbdtiq|? Whs n L b bc {bnirurlh) \ hqt lhc del.Ed Orie noy ttd rE .@pcd by V l urln"irJ4.l vhrr i'r lbi,niti.n 1'! iNh'dqi ir I'rie D*l(nri trrlrclxtit)| lrdririit{i'nrair

ot lricc D.cl.6rion lor. P6ct of P. c&otrul Oil 500 Ml. co8i&.irg rlrc rbrl'N $\:. MRlTk.t50. Di*ibuB l.'d.d Fi. LTl,l00, ,

- V.lE Adiirioo i aJt(Plr.lldEn$[.!dv.!.dd.d.lft s in d. pllBolmn olMusht( fm ll']+llD-16

TIIEEND

iI

I

P'dl'

/17 INSTITUTE OF CIIARTERED SECRETARIES AND MANACERSOT I' I(JLADf,SH

INTERMEDIATE EXAMINATION - JANUARY ZOO9

' LEVEL.II202 DIRECTAND INDIRf,CTTAX LAWS

Not : slpdrute dtrv hnok \tbuttt tt ,r9t lat erh Pd. DilJeN"t,ots 'l th!

osN.led in an. rte! rt otdr .l leqwm

PART.ADTRECTTAXLAWS

MARKS - 50

(AN!{ r/ru, quesrions iicludiis,,srriar" t)

D.fin. d/Frt ofrn fotlo*ing sith EfcEno b ITO 19341

d) caFiblAschr

Sr.r.ho!'h.o$r$m.i',\1i (L"der'l'efulloriiss{sr(p tr' olacl'!nctur A!ariair

br Assm. nrcs( i !l \urL red businc$

.i e,**.-,.*. ' n ^-' tavms Bmshde\h

d) Asm?nr i" ose,i 'n(on. ola d<atd p€Mn

. | <l, la^'ii ni'i j,i,'" p'.' '!roirlsi's'."Jilil,iliill"*'"...""'nFb\d.'ru{r!dd$uaIDm"Pd"'""""'",i',::':i';,,

u! sod$ dc\\ur"{ i

Vr A'[!a . .vocd -. ."!\! 'BmJadsh LdnPin).M\n rI

id;"i;;;; [i'l;;i''. ',"" ,'dI', p.v!b'c 'u"hcscsmctr'

\ar:u.'rtr'(r, Ba'( salr'1 Tl 500oo$rmDrrnb) Enr.nrrm(ri Ali $ i r(r5 % of'he bJi' eiar)rt Botrus- rso tr'nnh hn\.$ho;i ;: ;; ;;:;; ",', . "''".., ie c., dnd,hc cu'n' ) ms in u'tu c!'i r i''' 60 000

foruoreDrunl rh( rr durirsrr'e]€r'., il"iilii i.,'ii,,,- ":"r; Ii 50.oo ror '€(rhs

* nr a'r' r'LJ rrrrr'\,, i,1l:il",ill,l,::l:':'':,;:Ti": ,"'l 'Tl;;T

'^ 1u0ro4 'r '^ "r

ii 1 ! / r" iii,'i s"i i,. ' ..' " ',i" '

t "o 000 rv J 'd""'rrrd 'o'Jrr' r' " - i'

" $If,illi

""=,'"" u'.u-u.frrt r.35 0000 ('rd orhx) rom lhrrt\ Nrcr'rd dri'r! rrt

- rr{ v.ot uIi lb'.d !{'Pint

',, ;Ji;l;:,';, .i', .., ,, b', tr onr' oN 'oo' r'e $'d r"' ! o

i'i",iiiii.Ji*-,,.*+" "* rr 250oar is br.crctl' ,r1q/:." "'" ""'"';

pr'd lr r{ 00ur'' 'l'( dtr'i 'llv

!c,/

3>}

tP'scrl

PART.BINDIRf,CT TAX L{WS

MARXS,50(A$wr aDy rrr.. q*$iod imludinq q6no, M. L)

hl whrr,E'|trrrr r.labsofcuio'n\oury?

r) $h.r isdriillircDlc bcnvc.tr ererprion a *mrani!?b) Il.$ is thL i',|nr u\ turr nci,,xl calcularLd?() $h.lurlirn\ trr \'^r klniili?d) c.irp& 'ctrsl\c lc\1 1l cD/ll) (, 1' \,v@to%- v^1r

ATV@]5oi,.{hci(rrii\ll 100 ri r'i'?)' 6

a) L\phin $c ln.:'rli id SchedulesofVATAcr.l99l?b) WhD is liablc n, rcs'srcr lnr VAPO AE suppl'e^olTcnr 'd.d Seds & eNies and excmptcd go.d\.trr \'rrls (q(iN! !r

Exphin *n i c\anpl.s(.ry five offtc iollowing):

iii) Suppl! A llr VATAcriiv) Tnn6r.d Rar.orvATrv) I,re ship crrrNpecrotrivD cdt6l v^l Reaislrllionivii) Pdhibirkr .l Impon oacood und.r CBbns Ad. 1969

dl Wh re r[c pr]c.dur.siNlgi"llnr lllun hri

ol l,rice rrel0ntrion2 l'cpato i Pric

lNdr with m MRPoI lk100 d,

s) How nr.r\ v^l l(!'nr. rt requires if rhst src 7 ficdiu: ii rl(produce dirlu'orr i]rc'.lgo\rli orderrhc strrc owncrY

b) whar ii6'tr r or do r lli l of 0rtv coirtrar whr rrc I ig drucqninn.[n,! $rh l]ill oIEtrr.y?

c) Whot t(rtLrua rrc t, h! lirllowcd ro re16* gods ftum pod and $ lN

dl Whar conDliair$ o b€ |ollow.d b fo. is$omeofvA_r CMllatr'l.) Catr aiv mtrtrlh{r igcotrrtotry r.ke credir olrhe VAT paid or trricrLN hr' 5 or i'rptrr i('

@ | 5%rr'tr'il!.dr;pitrior' r: rir'i+1)=16

INSTITIJT€ OFCIIART'RED SECRETARIAS AND MANAGIIIS OF AANCLADf,SII

II1TEIIMEDTATf, f,&IMINATTON - JULY 2OO8

LEVEL. U202 DIRf,CT ANO INDIRECT TAX LAWS (NEW SYLLABUSi

Tincrllo!.d r 3 hotrn Tobl B!rk: lO0

\rlf \/rzrrdrrn,nd,l J/d,rth! r\ltl, c h rql DilJek"trui\ 4 thc:anc 4,Nrion i,nn b!.,^nc&t nt .tk rrt<Lr nr &br of s..FetLa

.(,

I

PART.ADIRECITAX LAWS

MARKS - 50{Answe! ,/Ea queslions ircludirs 4!gy,oda L)

Nl' r\jir. h irLr,ivlJ ln' ttrfihr litrraddjoinld in. DEI,Z E ury so i, Brngtadosh,salichtrici..o.0r

^Drir1007 otr i contEcr tor rirc ycr6. H. is, owd rh. io ovini EmuD.dtion

S [crefis pcr ihn i irrLlrx!! r{ribftb c r]rercor ffdo bc bome bo rhe emptoyr:. arsic $l&y'rl,50.000 r$ mdlh wn[ o annuarinccft @t0%.r Hou$ AccorlNdarior tio ltrly 0?.. Tdnslnn AlhviNr 'rL 5,000 ftun Anrit 07 ro Jurc'0?.. R!trtallow.ncc TK.15,000 frcn Aprtt'o7-Junc 07.. Fd liasFd lom ,uly'07.' Enl.n iimenr ollowaice Tl. 5,000 - t0% of wlrich G sp.nt for olfi ciat pu'?oe,' M.diBl lo,.nc Tk 5,000 - 20% th.dlnd sFn by nrnr Olh6bcnefiGTk 5,000,71%thsMlstenri'rrhcpadom.nceoiduri$olftcenptoyc..r He tpbvidcd fft. hvello Indi0 and brck r,ic. in.r.rinJune snd D.em&r: vrluing Tt.

Comput. hn bd in6n. a B th.tun tb. rhe p.riod ro 30 Jun.,07 and y!.r b l0lunc,08- 13

0n tJrdd\hdci'!u[irr!..an

(() Aicn/ i'dicnr.orryrhc srli.tr! acrt'rx or-i) Uiild':olscll{$c$m. ;ii) sp.r as*$i'.nr:

indi€iu rciF.'iv. sscsc yci(t:

D.rin d,/,rr or rhe foLlowi.g r.nn(s)l

(.) whar.rc tr. tulins ihelhold qemprio0 limit oisur for:i) Ho rgonly.Ericulru@ ir@nq

i,,dividu qilltuod ro pa] ! 'hi',i'trun

rlx of:

?-t,

llog" 2l

(!) Bieny{|.3*ib.qlvrh.eliatpoin&itrdic'ringrclcvdtsectionsof txi) Fist.pp€li udii) S.cond app..l

tb) t Wh'ch gltu, to *hd.^t n! or ?x.hpt fiom eii-|a\^i') wrtcdown rhr thcrrPoinh fo

i3+8)= l6

PANT-BINDI{ECT TAX LAWS

MARKS 5{(Answr ,ru. qucations includinc 4!5lo' tal)

Bri.flt dctinc inr fo( oarlE lollo*i4 lcms Ned 'n

Cuiom' RcBobnoF:

v) S$id bondcd waEhous;; a;!hd6h Cus@m, uiGr lidit;;ffi:f;ffi;i"fi;";;. b..dd!d b FoB roade at A(*$'bn *n"'i11,..',

Namc fivs ircmsofdury riee imlo't edchlndcr:

(10+6)= l6

3.

(b)

i) TdnsB B.8gas! (lmpon) Rulo le3l -. ^^^-

i;ITJH$I.,:l;'ii;?tiff ldiill,il'cil#i""* e''"@l.it; whcn C&F k TK l00

!.li.nt poinc iriicarhgrelevanr S@tion orSRo/Sch'dul'Rul'/Fom

Trunc.tdvATSulpkmnrq_durv i"dnrrLrlLrngc(sror ru

ffi ff"'**i l*fi :#l"t*ffi lli"J ;i]"ffi 'liH".""'.

fHE END

fcD

INSTITU '

Of CH IITEIIED S'CRI'TARIES AND M NA(;IiI{S OT BANCLAD'STI

INl'II{MEDIATC EXAMINATION -'IANUANY 2OO8

LOVEL' ll202 DTRGCTAND INDIRECTTAX LAWS (NEW SYLLABUS)

Timcllloscd:J hour! TDht nrrk: loo

Ndu S.'lx,ua rh! d ,,oi r,'r ll hc $"1 I1' ltth lt' Ditktrd trflx t'! ttu aul! trynid u6t h

nrnr ll t, r4\ lth t nI tn t4 l !1ntt4!

PART.ADIRECTTAX LAWI

MARKS- 5O

l tr$\$ r''!1 qu(idis ixhtlirg '/"rt"' rdl )

I Mr. kritr isr (i$cfrlMi rs*or'rCn pdrv it Bitrsidc\h l)Fi'rs (hc ftr'nc ia I vc{r 1006_07 hc

Ld.riNd rlt tulln$i'{s]lv.rd rllo\v rccs filn rhe co ptrrv:

'l lD tull(rtint Lrrnlid ili)Ndi Nar ivtrihhlc fitrrh( vgar:

i) ll.\ri ruvidcdRi lilc r"onnnoddior itrd li4 tri$od lrotrr l[c coflFrD

ii) Il.cotrtibutcdlO%oflhcba3icelarrrorN'osriizcdPrdlide futrd Equrlrrctrn\fs

[ls] $Nibur.d hv rhc dnpitrv

iii) llcNcivcd l(.'ls.lllr0('ro1)n\ ill'rc to tr Lili!IriLciconrDNv

s' llL lHl r hi_( $hrn \i' ld out r' i trF nuU'J" dl lr'0000 ll( lfid lr' l5 onn ^rurn!r'lhliJi\

v) ll!'R{ivcd 11. 12.0006i'trcNirordcbctrnrcorrc'tr'Dri!

vi) tlcFn\iliGnbu'irrccpt iuit ou'itr6rorl lfuoor*rn\'h\oool'i'y rc lo' hi'n\r'

vii) llcnrvcncdtr{trollltt0Olr0i1'c!!hiriornlshusol'!otrtPirr!Lirr!d\!i1lrCiirhgnr!$dk l:rch.ng.

{iii) lrc rl$ rtrrcrr$cd 5 ,\ $$ D gl'dc{ SnN[at! l'r1 tur'1r'?5000

i\l ll'c n[h)d d(ilud$l r r'hl 'NnN

Dl lr'i6o0orinnhn\

tM ft( ddrils sivcr rNvc 'rrl|\dc ru tor''l rADk "'"" " t*'tt"i';

:. r) whd ! rltcIh$'c1(rnric'"Iir "rc's'!lb) litr\|tr) I i'lr risir sr'lIrcisnii\ir ddq'l

c) \Y'*\illrlr.lxId.ir r-$.'c rii^ tr {'Mrn r[c r{rn "tt 't'*';:":.

r",

d)

I PrSc-: l

DitTdulc t {tts! povltiodl tsldl titd E!rr|!l trssndr

Wl'trr rr. lhc povhiotrs Eg0.ding tnd 6c$mcnr-a

whlr (trrdy is .vllhbL !o in :lrs6 4!rioY'd bt lh' t*rmd mrd' hv lh' lJcT?

Ndrc rlrc d€um ! equied ld (lirgd.pF.!t tqthc AplEll.rc'fdouno' ,r*o*rrr,.,o

wfto rion iolB or a!!@aofllE lollosirS:

a

b) mnrl {trrucr

d) corlqft olfl Ncrum:

c) Chtr, foM'd or U$s0 Rso{nixd rtuidc fu di

L

tNotntcr rat( LAwsMAr{KS - t!

(ANN]I rrd qseliN irhdin8 {eJ,pt t4 /')

(4X4Fr6

3.

wriE lhon noe on t!r/,nt ol lh' rollovinsi(.) Bill of.*Frl un&r ctllcn*rbl lNi(sndd VAl Acri

ici culMs Pd dd Annon:

idi M{uf{trNrrt'd*a(.) SNu$ilins unds Cllrotr'! Ad:(t) $'dtY unl't vot A'l'

h, wu, rN do ru. dis*s 'qui.d sid'.!rc birk orqkr

l,,,:illl+Jl;11 *

:;ilI;i$ft s|{iftj,f*il#,,,"H' jj"],',i:itrji*=*;,,.,.,-,."

t.) Derih. 'hc

t&6 ol *rid t Er|dins tlE vil* wdr' &6 thc 6lF delonrit{

l:l[l#m:,#$i[lulf;l:l';luixl"^:''l6+5+"''|6

i:i--ffi*;1Eitr$Tf, Ml#':$liil:**;.*.!r.;

THEEND

II{STTTUTEOF CHARTERED SECRETARIIS AND VANACLRS OF BANCLADTSH

INTERMEDIATE EXAMINATION -.I I] LY ,20l)?

202 DIROCT AND INDIRECTTAX I,AWS (NI]W SYLLABUS)

Tim.nllo$.d: ! hotrB Toriln,rrks: i00

Not:Qwtion 'nu b! uxNtr..l in EEIrsh $torde u^ r h,,* \h,tn.I it x\4t l.r 1th EiDillq.,l t'urs ttttt lup q!!:tiah nn^1 hc a6wr&J it or! rhr( ht ontu o! vqtunl

PART,ADIRECTTAX LAWS

MAR(S-50(A$Mr /,'J rrr.f qrcniors i'{tudir-! qucnnr N l.)

Mr. tl{hih h.ljirhne M.nqerofAaC Co. lld tlc Kcivcd rlt tullowi.g \alary rM arllNztrlrs

{

fosr rfu ncftdofltrly?006 ro J's.1007:Aisic lhlirt p.. mo h

Mcdiol nllo{n€ p.r mo h

Efi .noNnerr AIlo*aDce po nFrrhEnplolcr'3contibutio @C.P r ps trMlhSclNol fcc for rhc chidrci ofMr.llibib p6nonh

'fk.

Oth.r Fnicula6 oa M.. Nrbib v.t as follo*.:r) H. w6provid.d r f..fMrish.d ndlorlhniccom od br. its noDrhlyrc rf\ lt.oor'r )

rva p.id by rlE cnplor.r.b) ll.i:o*trcrolihon!.which*!sleroutro.priv c oilicc forDronrhly re olll.?5.0001

tlusp. Tk.1t.000/- toptrlrpN'r &Tk.12,000/.lbrW S bill rlcslsop'n'|.| ]0.000rfor nutri. ipal rix rnd Tk. | .000/- lor groMd rcnr

c) flccotuibocn l0%of[isbdsicsalorytorhcrccoSr zcd c]'1.d) lbul qp.ndit,'t ol his ncdical lrqhc sis 15.000,li'rtl'urholcycar..) rrc nrvcn.d T[,200.000/. rbr Epmch.seof5y(s srvi',ssccniricdo.llcrsi pni(i rc

insurnncc pE niun of Tk. 60.000/-.f) Hcrcdiv.dTk.13.000/.|rcil(cbcn0rcof i ftrbl.l-i iiodConp.rry*l,iclrrr\iPPro\.d

hy Sccr r irics Eichnngc Connlkr ion

E) ll0 rcccivcd trcr inkrc$o111 9.000/' iror l(prlirlril' l.tl. i d iddividctrd rr q0-000,

tilN BOC aangladcth Ltd.. Fon bo ofi'rcrci ard dividctrd l0% bx la\ d.d@cd 1l

Thc eiDloy.r d.ductcd T!\ T1. 30.000/- aM lrc at$ paid '1 t 10.000/ 0s advan.c br'

Conpun rlr ntil in ome ofMr.llibib.trdiE anDur olk\ |]lyrh c hy hinr

3.000

h)

.) who is l Rrsid.if!spc!LToldiMnc.1934?h) lr otN I ctrpliotr in mnPllirg rohl inco e iri rN orr RA cnt lrxlNrr Rcinh

Iixol!in \ irl' .radpr..c) Mr. RrhNi isi_R.sid.tf. Mr Ad{u. k. a.iglidcthiciri, bnr i.limicinr\sr10{6'

07 hc wd Notr Rcsided in Bnfgl.dslt. Mf R.dd is rtr ltr{ hr . ti^tr aM hc srs i\oiRusidc ThcTixOfiiccrcon,lncdrorilircomcofcicholrhc{hrccpcEons]r.700ottrror

'ulevrtrr s.sinctrryc .corl crr.i$tr ll_5r6f= 6

Iconkl P/rl

/

/' \?, i) Thc h.!ds of t.x deducrioi tt sou@dr Th(c I'cid! of hr.oll.(rio' t sorKe*nk do*n rhc(onscqu.n(cs of failuE todsductorsir(r

ror D.lirtr CLn ^s

pcrGLn l0rAcr 1990

;h\ H.$ n fi.v.lu.dclcm'ncd otr gin u/s t md rurc 6

;; sck .mkortrNP.rGinrAAd raeo

idl E"DIai" rh. po.ro" ort "alrv

ror no subh's'on

of EGinTai cr and Rtrlc?

ofrcNm mdconceoln.N u/r l! ofcift(l+5+4+4)= r6

{446+6)= l6

lPas. ' 11

wh.t is thc diffcenc. bctycen t x d.duclior soud 'nd

lar collccrion u sourcc?

Srlre rhe prcvhions ollTOrdii!nc. in r.spcct or:

{

PART.AINDIROCTTAX LAWS

M RKS-i0

(Anq$.r,,J '/nss$'r'otr 's-drtJ ' rrno|)

wik dnd nor. oi,,j/,r' ol \c lbllol'ng:

i.) ^l)prcplirGo'Ic6:(t) Stcuiol ao cd Wircholsc'

2. rii YrxiI is:$"i,'rs::'i',',fiirri:l:l'i:lil;r'if ,l"I:1]i::1'" :til*: :rl'({N l.'\ 'r l% ind lDs( 'r 40'6 'l'$ 'icuric

rtrl

n, $;'ll';3i;" *" n"'*. ttrcriorsttrd bctr'n$orhined wnrcL$$se Niih rcfcrcf(s to rrt

,,, ilJ:f,5""'":"li:'il-i:',"'dtrdi*iono'thcorncci\o.ctrsto'r (?+J'5+3)'r5t

3. {.) l\:! nbu tl'c \r''cft 'crrurc

!f {r: tr 5 'ii5rd ig c r{i"r"c (li(d

'

crllulitd lor Eood! in6 eRtg

l:,l ull i]f'J"";:#?*a;5H:lr iJ'1ii:l'"" '1':J:'::'J::""

*""""':' -'

.' llr P::i:f";:Tll;1lfiJ""'f;is1:i:"'.:l!:";:ll:J l:lxl''^'iii ii."*il in. *pi t"'t"*'r' a^rizdi'tr 'rcavc

ntctrrd('s

THE E^"D

NSTITUfI' OF cliANTERED SOCRETARIIiS ^ND

MANAC IIRS OT AANC L^DIiSII

INTERMEDIAT! EXAMINATION' - JANUARY - 2Ol)?

LevEL- ll202 DIRECT AND INDIRECT TAX LAWS (NEW SYLLABUS)

limctllorcd 13 houB Totrl mdrls: 100

Nor.: O4tro,s DId ,e a,$!Ed in ttnat^]1 Strontu un$ct Loot :ttntlt ht $at ,, !t.h ruaDUI.4nt ptt oJth. sam. .lwaion .$t be answut h .na ptEc in t it ofte.!,!"r!

'ro

PART.ADIRECT TAX I.AWS

MARKS.50

(Answ.r /,u r/ucc queniois inchrd fsque!r or ro.l )

L Mr, A3lrm,rh. chi.fAccounrtnr ofi€mpany. rcc.iv.d In. followin8slariesrM b.8ln, 'lrrins

{

, Free t.Bpon sas p.ov'd.d.

€

olh.. Drn,cuhRofMr Arli$ wcrc rs folloqtr) i{. cotrk.bukd o'! ofhtr b '

(J ohldc ' 'uod rcourr ''-"k _

cont brted by rhe cornptry).b) Hisrol6lcrp.nditueinn.diqllrcatnentof hisfaD ItwisTl ?5,000

ci Our o f rtrc intcmin nrcn at totan c rccc ivcd. he .xpcd.d Tk la.000rorolficirlP'r0d*dl tt.ftcaiwiTl 24.000sdiv'd.ndon lCBuri cenific{cs.i H. rle rc.p.d Tl.5.000 frcT i'icrci on soq san rics rnd lr 13000 is idcrcn on

D Tk.l0.3OO (r.l olt!x) wescreditcd t! irrlcrcn b his fi\cd dcposila@ounr'

",rr"","r' Tr,t.OOo a; .ovtnLc 'dr

co'nn '. rnc to$l o n( nr vr a\ltp.Ytble bY hin.

2. (.) wltrt.rc th. dv rig.s lnd disdvrnugcsof'r.\dedrcr'd ir

(b) sltrl.lhe provisions ollT Odirancc ir rosPccl or:. D.dtrcrionolldx lros itrtertn or *v iginsn'mdic- Collcriotr of lix frcm imPoncn. O.ducrion oflli fbm f6foricc!$ical* ice

- D.d$lion ot coll.clion oflax tom co'nmission or di*ounrdkfribubd fordLrriburionof!@ds manuLct'cd bv $' eid

- o.ducrion ofhi lrcn cxp.ncash !'bndv' Dcdrcrionolmx fion rcorl.of trodicndefb, Collccrjor olri| ior I mdnbs oin.ck c\ch'rgc. Dcductionotlax iror iincRsoi evitrgMd fi\cd ddPosns

l_ {r) who is lo pty ldvtnca rixtiii i.* I.ir'i,i"-* "t"a*"*

E\ conplt.d and '^

qh'r m'n*r ir B paid?

i:l n:-:"rrung ::"m::;:'i"ifJ;"::'l:1,1i1"""'.1:l:'.;11." :0"' oa :',r.'"' i.,li i; ir"ioo.ooo b.in! hs 6e$.d r'o-c ror rt BF rnc ' )cr :004 0< on

iilii iiroo r" *J" '"t 't'"-""." s\d'rrcd v*' :005.06 $hdoo

irsro.ooor'*t""**.*o*lftoh|i'lcoNYotr!rcq(jru'lloiil'i-*"i'i'gi"o"ll"'."".*p.id lor$"$es c'rv'a'?007 03 j+6!r-')=16

IWhrr i3ginfordrcprlposcof 6inT.r cr. t990. whrisrcrhccssnrialllow ierfu v.h'.ol.3in dlrmi'rcd ua 5 d rurc 6 ofitrc cin T.\ Acr

whr gift aE .r.np!.d l6m hx?

:(

l. (!) What istntrecriotr vtrl(.?(b) lfritrlldio. v.h'c ir rcr rrc.prlbrc fof0*.s cd, wh m. rhc orhcrmcrhod. (sd ro

dct.nrirc asreblc vilu.?(c) C&FvahEors ircn isTk, 100,Calouldl.a$.$abl.vi ucror Eir.m?(d) lfculrom dury i320%,suppl.m.nrdry duty b 159a. voh'c dddcd rax is l5%.nd |DSC is4.4.-

th.n €lcul.0E 0or.l durr on th. rsssb!. v!l!. ol(c) (7rl+l-.r'=rr

L

PART.NINDIRECTTAX LAWS

MARKS,50(Atr$v.rd,trrlr.lc q@slio$ irclLdirg q cnlor ro. )

(.) l{-elripNnr i'Dpecri. I gcmy.

(a) Acconling ro rhc srior I of drc Act wlF prye vAT? whctr v tr pryabtc?(b) Whlt kT!mov.!fix? Expl.ir thc l4iurcs ofTurnoverT.:(c) Dcacrib. slienr red0q ordswbac[ for.r],on trds VAT Acr

(!) Giw deiplion oflh. b.oE and deumrnts which:a rcqtrncd ro maiDtab byp.Mn rodctcmin.nr linbiliry 6frhc pcGotr.

(b) E\pl.in thc subni$ion lid .xaninatio ol dud ro'n in d.lril5.{c) h which sliois olvAT cr olTciccs ird D.raltics orc hid dowtr. Dcsibc

itrdputrisl EtrsotvAllr.

THf,EIID

INSTITUTD OfCIIARTf,RED SECR'TARIf,S AND M NAC'RS OF BANCI-ADESTI

FINAL D(AMINAIIOI! - JULY.2006LEVtt- lI

(

2lJI DIIIECT AND INDI'IECTTAX L WS (N[W SYLI,ARUS)

'ftn.,llo$el: J hosr TorxlnrNrkr: l0ll

d D EnShth *Po'r' rtt" t n'"t:h r'tJ h ^Rl

tt r'rh trttbifr Nd tNd: el 'te

$m.t@lkn nd h. dn*tut k M n in .tkt ', \P'ttr"tl

PART.ADIRECTTAX LAWS

MARKS-50

(AB$rd,) rlrd qu.nions Allqu.stioNc'nTequilmarl\ 2 m'rk

| (r') llo$ is No c dcniL{ !v rhc i'&otrrc lA ('J r rcc lt34 ? Dt) totr nirsd( trrc

.i.6nnion to b. .n .xharnive o. ?

(b) st.rr rh. d'ft Ent da$sofi^'omei.i *n" a"o*'i.*," t.*.a in computne iimmc h'n hou$ pda,D 1

: (4, Hos it thc $id.nrhl ndN ofd Akse ddcmmcd und$ 'ncome

h\ l'" 1 srarc tn'

i'\"rdrcaf h\ariol 'rcsidnr $d tlF d't' m,DsHl'lili, r* . ,, r."-. '.rh) Mr Om$n. i Brithh nlliontl. wts in B'naladc

rrrn{ssrv iLr Drg'!'slr *N N |nllowrl

l)u tr'LrE "'rn 'tr|)'n:OOa05 lrc-O 0o:00! o 5 :2004

i,,''l'ii" n"*.1,r't"* uno_oo rmm l 6 r r :0nJ ro l 5 nl 1004

ri,',i,,l iiii r*^'.ri*, zoo-o: rrcm0 o 200l'ol00r'2001

6""ii ir'. n-*i"r'v-' zoot_oz rdm J r'03 200r ro r5 I 1 2001

Whd will bc rhe rlidctrrtr $rus or r'a' e"""' *" "*o'' t v'"' :oo" ^r '

rct :r (rtrpovistotr'oll"corETLOrdinin{.lo3a 1 R'pdro' c rollotin!

'_' i,- i,.r".'i"_ .r,^ r.'n'r^ dc' srd ddi4'o' nr I

',' ilolHi:ilil',::#ii.' commnno" F'd'o'n'!c' of '

rcrisn htrvcr

lii, ;il::;;;i;, i;; ';' F.br' ro o$nd-' ih"L{ p'orc'

: '.r wl'" Dro lit.n rt.m. b\ ann a

' l'-i ;ii;":;;J;;;; c;n the Dcrr'r'e u/s ?7 orthc rr odi'n!? ro34a

,:; iJ.';i,i;"""""'...-,*":..-11""1;'::;':*i1'',,-,,,-:,',.id) surcrlEPdElProvu'oird

r n'( folbsnrS aE rhc psdi{hR ol M' (!nd for thc r@f,c vdr 'ndc!

10 06 1005

t!) BirL Sollrv l5000 pnmoru'

l:i illl:-;il"*:*Tl:?"o h6bce pn\ dcd

::l lLlillx.lfi:li";'r:,ll1Y:'l:;ff'- -'' "'' "', -' 5 .tu tr cr' :\r njj

rN cntn.ln'ns F IIrc ror oflrc''r,n"1Yi ^""015".;...6'"q(0 Codnhdion o rclosni&d P

odnbur'd by thc cmpro)<o

t

(!r Div ctrd (nd olrd\) ftcci!.d tu'n !cofln, jv t r r3_000(n) I'nqdoi SBi.@nr cccilcd Tk. a.tooitrci)li) ln|lru{oi debcnr!rc &eiv.d Ttr.2j,OO0.0) | otb of h6 elr., ar &ducrd tor povjditra re

'@shorrotr.O) Hn r'1 houc_G B.j L Ohl\! *di tel our ro 0 corno,n, ro, ir( rcstskat ufli-- .., ,rdrNl rnr ol Tt. 30.000 ft. enpuy d.dudcd br { $; ,ppopna; 6,c t6 rhcNircc.\Lilbrt'i- H. pnid Tt.20.000arc{J @Domron D\ fo. ir hou*.(l) Dnirs rh. i.con. yqr hc Dudh!:.d tCB unilEd,fEklodh Tti t?j.O00,trdit\nrv,d'mount;'rg 'o

Tt. 20 000 or whr.h F 3.000rAo?o j, ,'c.in d'c mm. of hG wi|. (d.tsnd.no.

(inl The cuployerdcducicd Tk.10,000 a! sou,ce lar idn his slrry.

lo

m*! re Es.Md for .abu$t

Cdtr,luro Mr. Xirir!tohtrs w.lt.s r.xabtc i.come ind rhc rax tilbitity,

PART.BINDIRICTTAX LAWS

MARKS_50(Answ r,U rrr qu.stioos. All q!.nior srry .{!.1 marts. 2

wd.il! trorcs.n u,',rx. ot rhc foltowirgr:

(c) Speiar &nd.d e.GhouF.

(.) srtr rhc p.wnuE oa liccnsi.g ol pri*r. *aEhols andserid rl darlEcunonsacr. 1969.

{b) Lilt rbc Boods which €i @! b. bbughr in BlDstrd.sh by

(

(4,4t,t6

snc.llarion th.rsf6 laad doM i'r

rrror rrnd ors(s4. r5) (8+8F16

C

l- (r)[email protected]*irhoulpaym.nrofduit.sp.rsccri6n2t.r.h.CullorA.r.1969.

(b) Ho$ Eod<ls c.n b. EnoEd frcm on. wlEhourins shrion ro.norh.' 'j pcr seri.n ro0 or

(O lhn! rl'{ sctunl power ro exampl s@ds iofi cusroms d .s is cxcrci!.d by r. CNonsAu rori$ l {6+t+5)=t6

4. (t) se fi. ptudud ofchcirgt.lu. add.d t iond.rrhcv^TAc! l'9l.(b) Whd books lid Ecords rE Equircdto b. maintrin.d by ! maiutactus ?(c) Di*u$ rh. povision *ith Egad !o .knption of VAT !trd.. rtD VAT Acl.

7INSTITU'TE OF CHANTERED SECRETARIES OF BANGLADESII

INTENMEDIATE EXAMIITATION - JULY 2OI]LE!'EL - II

td} NNANCIAL, COSI AND MANACEMENT ACCOUNTINC

tlot : gnre M b@Lttotd b.8.dfu.ach Fl Dt tuht FB olnf @ qfitn@ dLtt b'w.nn i" @ ttad n otd.r of cqtM

PART ANNANCTAL ACCOUNTING

M RKS - 50

Qettifu N^I B .o,P4tte}- lwt ut MIM tk Re oltt qt a,M oltha tzd)t. .) se|nc obj4iEol64itl d,.M

b; wb !..&'lio&l ntrofuM rDo.! | L4c lE d MF t? whv & dd t*d n?

.) A.ddiq b EAs e|Nd( .'lt!dir rh. qcn|fu ch.dot6 of @'lr @dbl dM(6r3)-13

r.r GO lror.d L. t,m,u o|ddtr sh{6 of Bm l0 ah rd 1 0o.0c10 Alaqte sbE or BDT.I0

*ir ttr oruoy oolats gcorat APdi!6 Dun3 d. Fueirl Yaml2. 0F 6toiov h.d ro tdv BDT 15 cfi r 6n osM ld peid inruE tqcd D.v t -9:1@rniL or d. omdy p'mg lt E D slEi.d clrir 'D'. pofi( fd

'€Bm lo.oo.0oo. @ Lirnld &c[td d &'d d tdcrcr sh@ @r% bNrl ll$ u fl' oI

.rtt( soii rtr Nfi. ft6 hd6 rnd dldi.t din8' !.t tub) Psdrt gdi!! lallEa ftr Dividad ulds ti. rolroei4 cnq@:

t Prr@r dFiol Divjdo4ii) Rddlddli@ dFtEl Divirlc4 diii o""i.lo aIci. oi"ia-a (t+3)=r6

r. Fo|rori!! ir tE lirl bhe oa GD cdlrdv unii.d_

GD Cdrrt uEiedrrtdBtl@ !r 3r Delt 12012

DIBITBDT

Irijd onidy .i.B or BDT Ir0*nEid.hk d@lraiE [email protected] Bm I *ha@r. Eiv-u !n @!c D.rrt .

D66cilEqt (hrlir!.dn d 3006 2012)

Adoin dl !.Ed o4ats, *hx!4 e|lrie;

I s.tlidei.car n luuft dlu orteds

I Aem.ldd.tdirjc! 6ne od 6tm6|^rbeefdtlei$Ldal

715

list,*"t,*

lPa$-21

Th. follNina icm3 h.vc yd b bc d6h wirh:a) Yd dd i.6tory c.d ir ADT 2q20,000 bd NRV olsd inrc.tdy rd.:lrd BDT 20,b) D.!@ia!o. oi 6rt!& and firbnss 2070 d slaighi rine b6s;

sh@ld tE iM6.d io BDT 2,00,000;Tr\ ii eritur.d !t BDT 6,tq00olTbc.llo..!@ ofoosd,oE bdw dasbldo aJd rdmi' 6r is s fotlo$:Itq.ny osl 2, % ro disblrid dd 75% !o .ddin.D!p!Ei.ri{i 50% ro {t6iiblrion dd 5elo b .dninNo dividdd a dil q d*l2r.d.Th. &!amc e r@tiblc in tull b r.n ya rim.. Irrd6r ir paid in r*o cqu.l irialfr.d! per

.) Ft€hold hnd is orucd evsy lhr yd! A valurion h6 jusr h€en cdi.n @q showirs ihrt n hadec@cd in valuc by BDT 3,00,000;

d) An inrdft?Dl Evi* shos llle,4 ddee ir $s v.lu. ofsoodurll;e) Crcdil@nuolld na sid deb1 of BDT I t,000 shoutd be wiren ofas nr@vcEblc dd auaece

f)g)

Flm thc rbL giEn .b@, prt& tle 'ur.nd

6tMi.l 5l.r.mnb of cD Co(tey Unjtcd 16t

,,.

w c shon norc d dr. followinsl

iii) Aeo.l bai5 of Mting;TIR1 E

COST AND MANAGEIIIENT ACCOTJNTINCMr{f,Xs_50

(Qet.@N^t ttanq 'ar.7N@ e"r t@fun ttu E oJtE qu4ttiN oftrb Fn)(.) 'L nEdsr buK the u.p@ of t@ehd @h.s r mc rha! c6r a@un@s_

Do rru .sr* wilb it? DilcN.wlllr i! l[.di&rae bea cocr @ring rd tutrase@lr euruglD.fin. opponuity cost ald ent con? (6x3)=13

Erplain do ReB for egfteari@ of Fn 4 vdiabL ald S@i-vdnbb cos!uG |ne Dbdlcrs for uhich il€ follNid d. oFdie Drcfit info

Vairbl.6r ir 70% oflot l cod, orls cct' G fB.d ccr. Tn diretoB of de @ftD.ry 6idathal s Jui.. shos . 16 it snodd bc disdiru.d Ba.d on .b. .b.vc d.t sndld DrEdrd- Iuice

iv) M.rsiality dt as€gatiot

o)

3 {.)o)

b. &opp.d? iusry )@ aNs.

wrd do

'@ udeBon'l by ljmitiD8 latur iD pEdudion'

AB Ltd Drcduc6 so Drodue - MloroD and tlbile Unh

(8+8)-r6

BDT BDT

l3

m l311

IPag!-al

' Dui4 rdt 2012 thc a€ilau. hto!. G lihiicd 10 3,m0 i.!6. Sal6 dc@dcd in iuly eoa.d.d !o b. 1,()00 uic fo. Mnprop aid 5,000 uia fd bbilc

R.quird.nt. DamiD. pofr ndiDizing poducrioo nix, suing tha! hoilhly 6xcd cost isBDT 2q0o0.nd rh.r m irvfujd slEld (6+10) =16

,1. (a) A Cdpoyi bud8ql i to sll 8,000 ujls of P'lducr X for BDT 12 Fr uit Thl serdardveablc @n Dd uit G Bm 7 Actud Sa16 wdc ?,?m nnits.r E pnc. of BDT 12 50Calolrb:i) S.L, Pitc.Vdi.Mi4 S.l6volutu Vd'e

(b) BD Lrd podr@s ald slb . oglc prodn ! for $hich rb. va@ble mrll 4 s rollorr:M.r.ri& BDT l0ljh@t Bm EPedr!@(hdnad BDT 6

ft. !.la pri@ i. BDt 30 ps sil &d lixd o6tl Der onun aE BDT 63,000. Thc @mparnG rriaa b Nt a pb61 of BDT 16.000 ps Dun. Dccdinc thc sl6 r{un.d foradrdir8 rhs poft.

(c) i) Exphir lnedc.!lof Mrsin of Sa61y. W* dc il indi€b101hc @ag64t?n) Y Cmpdy nEl6 ed slh . slducr shic! h6 a @ilble c4t of BDT 30 &d which sell5

br BDr,O. Bud8a.d 6x.d c.dr & BDT 70,0C$ ald budg6.d s.l6 e 3,000 uit3.c:lodrr. 6c rErgi! ofsfdy in uit3 ed b !.Mtag. ol bldglr (5+J{Fl5

THE END

/

IITSTITIJTE OF CHANTERED SECRETARIES OF BANGLADESH

INTERMEDIATE EXAMINATION - JANUARY 2OT]LEVOL - II

,O3 FTNANCIAL, COST AND MANACEMENT ACCOUNTINC

Tim. dto*d : :, hour! Tdr'l n'rLr: I OO

Nd. S.Nruh dn., baok 'houtd b. rt?d kt .och pofl DII?t'at pnt't ot th'. \ode q!?tno4 nutr b'.

a.et4d 'n

o"? pttu no'dt oI''qta(FART A

FIITANCIAL ACCOUNTINGMARKS - 50

(Q,esnon Itd I k co,tPzltutt Aeer onr 6w frok the ren ol tht questlo" alth^ pan )

I Th. folldvi.s Trial B.LtreB dtrded fr@ ltE b@ks otRla Lid Prep4 6El .@a roi $'rd.id.d 3l! Dc@bd 2012:

,1A.rounr Tirl6

;;i6dd-6E l-oo6iG;A'fi o oc'rl,,ucd Caribt : ,1,ooo shs of Tk. l0 @hC.nd up Capibl 4,Om sh4e olTl l0 6ci od Tk 7.J0

Cdh in a@ in Gpd of 200 5n c$dM.rdtory (l-l-2012)

Acmnb eoivtble dd A.oounl3 llyabroAllo\€M for d@bt6l debts ( I 'l-2012)Goo& ed on cssntMr

Cr.di. Gi.)5a,a@$,4!s

36,3t0x,720

29,1201.820

4100

3,I00

lJ!!

620

5,350

ioo.o!o

Thc rolloviDg adjuslrnoni! e nesetya) Th€ clGiqg intnior) $s vd!.d d Tk lO.090.

bl B.n dd.! 4 to b. ntM ofTk 200

cl AllM. fd ddbdul &brs tu b h. ircc.r.i to l0% of d.bt)6d) Psvision for detion is b ho 6isd b Tk 12,000

.) A divid.nd ol l0ro is pop$.d0 T|sffd Tk.2,00{ io gdcEl

'B4c.!) All lhc So.d! on dBnmcnt IEK hdn sord

h) D.prd. nwhindy d l0%i) Mritd dlc of i'vdncnt i5 Tk I l,omj) Make rdjustmenc. irre@$drt

lor n qoo subjd ro asenr s comhrs'on of J%.

I3

10,000, lo%pEGE esh4 or

.10,000 odiury shG ofTt.I0O

?oft &d ls Amr (lan y@)

PFvisi.n f.r De@iltion

t0,00,0009.80,000E,00,000

2_50.m0

3,00,000

r,00,000

l_25j0-fi)0 l_25J0.m0

tP.se2l

\r/ht e dc f@B !o h. oNidrEd for Blurid olaoodwitllGi6bddrn B.b@ Sh.c ofMadhlrEd lrd. s o 3l Daanbcr 2012:(b)

. 2J'lof Lvfua r.pEentidlcfird.b nE buiHntBs .r. no$ woni Tl 25,00,0110.

c TIE compeyt pEspel! foi 2013 de apparndy go.d.d. Th. pbirs ofd. mDdy fq lnc lat lhE. yrds h.w b€n sho@ e incle$ of

Tt-5,00,000 munly... Tlr.d. offfird ofsimiLt bsiB i,3 dsod 20%

Fid or dE irEiNic rdu. otordiBry st,E rn r Eli.g into @idcn!@ r @$oa!l. .@n1(4+r2)=r6

Dtcu$ dc !i.F fd pEparing coMl,rl,led Baloc. Shecl.Fm $c folldving t nicuLB prcpaE. @Mlid.d Baire Shed sho*itg rhc rclcwt

BAI, IICE SHEEIAr ra 3l'Dd.mh.r 2012

T1! TILs. LnL

TK

i*,;,*

&4.@

/

lP4.-31

H Lrd. MuiFd thc alffi [ S. Ud 6 l'.t y 2012 &d on tial dde thc Poftr 8d tcAcd.tdDwd a d.!n babre ofTk. L60,000.A6ft Bnble of S tid ftlud. Tk.25,m0 rd spods sFplEd b) H Ld m $hid H rl.t@d.!D;niof 15%@d Hdf of de sood! shmn DqnN @ ofs l-td a3l'

Crni oflotd @pun@! ofS. Lld. bilb ofvalue ofTk 3,000,.rc isuod in flvdt ofH Lrd *ho

A !ndu. fd Tl !.OOo sr b H trd bvS Lrd 'nBpdof [email protected]'*wdbvH Lid

uDtrr Js!.ryloll /d-12)=16

Wrn. s|Ed nd6 (.'rl&t, ollnc follosins:(.) Applialiod of BdgLd6h Aceditr8 SE {brd (BAs)ilb) UsoR of fimcid slatencnB;

(d) Ercr'u .ns rbc Bal@ Shcd D?'r.i

PANT ACOST AND MANAGEMENI' ACCOUNTINC

MARKS - 50()ftsnd Ndt rt .o'v.kdy tet .ny tultun th. ni olthe qr6ttoa olktt Pan)

(b)

o)

(c)

Dis$ th. '€ens

for using p@ndominod ovcrhad r&wt", * O. *- ro.

"'i,_"lsPron ot sdqibloDron or ovdhsd' How sill )d

ld$c!Mdundqd.ott d oEbad ir dr a..d$?r"l-4"- ir'.. * *" p.a"ctio dd two @i& depaturs D{ntr8 a td rhe

eriiturert d;Enioral ovdhea4! dd lh€ bsk of thc acnre dopartnentt ovohd arc d

4 c I !

Orqhad r.re fd tlE pdd6tion deDdnFnb aE c.louhrcd oi rhe b6i! of did |tbr houu lhjch

D(d A-?,8m [M od D.pd 9_36)0 hMe OuiiS dE mdh of AF t.|Ii &el Lhd h'c miri.-.r i'a tro - e -d ,ir"t o*b.!d! !rc'n 6,020

'n A rtrd Tr 0.570 b B

Agdi! lh. oEtE d tu fd rhe M &patu.lB Al3o 'how

rb' udt d os"ll@don of

orqtEdfddErorhofAFl. (4+5+3F13

Dr$nFEb bdso bddsdirv @nrol dd sbnddd @si4fi; L- ; ;i'd;s'"d- bt

-*e 'n'r)!6?

DMb' 'b

ss'r64 riom d' pomt or

Thc abd.rd ;'t for prcduc,ng 3 000 b.f,lcs of prcdud x ts

Mr.d.l A: l.000litc6@Tr 016Mcirl B 2,000 lib @ TL 0 15

o".u ,lp"r ZOr r. r O,OOO Oo.trJ or PFdud X ree prcduc€d film the Bput of

Mrrri.l A : l,5o0 lie6 @ Tt 016M&nal B l.5m lih @ Tk 0 4l

CaldhE rh. rur.nak pric. m''ddt'.ldvanm€lor\pnl )ul2 14i1 8r 16

(Contd Pr4)

lPasc-41

WlEt 4 l[ BDprioc oaCVP elrsk?Nu@ Ld supplis tho fouoqng infom.rion:

o)

14!

Mrr.dn3 md rJninindic Nrh.id

,^sol Fa\.d C4 :

M&kerinssd adii shbE ov.irsd

_-l!!9!!

1!!@

r coupurrh.bElMDoi inuitsii. Ddmic r di6 b bc $ld io oldd ro 4 TL tJ6,0o0iii ComDlc dr bc.r trn poid in uja iadid labor @s illog* by 3y"ir Od.mrtu rhc u s,rs pfie b 0ninbjn rrc sc onlnburon

'r'sin erio, irdi@r labor 6riDoasbr3%. I.1+C+r+r+1)l=16

Dieu$ de r@ls ofnuncial staremeni dalysisFM tlE rolloqins i.foMiod r.ldidg lo ,ate6 Co. Ld da{ de aabr@ Slecl of de

Ircnlorr Tll]lbE 6riorrdo of GB Prctir ..d SaLsTmffi R.rio ro Fircd Ass CN.oAEE8. Mir olldid p@odFi\!d As ro Ner \TnhR6rN .nd iu,Eus to epibl

M*c €Mb|.!sFi@*hd!rcry.

TTIE ENI)

INSTTTUTE OF CII,TRTERID SECRETARIES OF BA]IOLA.DESHINTERMEDIATE EXAMINATION - JVLY 2OI'

LEVEL - II

, tot FtN JIcral. cosT aND MANAGEMEM ACCOUNTINCrle .llor.d : J houB ,l.obl o.rt6: t00Norq S.pMe dwr boott sho,ld b. NeaJol @h ptt. Difqdt pofls oJthe sohe q,6tiar nsl b2M..t in @ ph&. in odtcr oheqw.e.

)i P^erAI FINANCIAL ACCOIJNT1NCM RI(S- 50

(oBtio. Nor i: ..'e.tsoty /"s,t @, t*o f/on lhe re! al,he

r.Th" a"ir:;i.e n lh" T,i"t B,l-* or sM RA co. LrD 6arr r..

Allorrnes lor uncotlctibtcaccounb ccunuirL! dcp@ialion-tlnitoEr\euoulircd doEciarion-Buitdinc

20q!i!dins r4,1m,000 t0,000

t0.ofl) 2,55,000cipitrl {6,000 sharcs olTk.100 eoch)

2,00,000t0,00060,01x)20,000

!) closine iN.rrory e.s v.rucd !r TL?5.000,! b) Th.urhorizd c{pid ofrlF @mpany is Tt. IO,O0.0OO.

O D.pEiarion on tuhibc@ trj%, Buirdiu@ 5%.d) Tn .Io*!rg for douhtut,@nr is ro [ ;c@5c{i ro ! b.t.k oan 8,000.c) A6D.d $rdia Tt.2q000 .nd ,ao.d inteGr on Bonds Tl.l o,oooD ti6. L16 e elihrr.d to b€ !|{)o,n.

t3

:. F.on 6. following Balrnce SlBr olC. Ltnilcd.sofDcoonbc!tt,20t I fi0d our:

.) thc Vrluc ofEqui.y shqe aid prefoEnes, ifprefq.ne jha @ pinicip{ingib) rt. Vllua or Eqdry shicand prlfqft.s, ifpErcrcne shes,E nd p,nicii. ns.

Ic Tr-20,000 Equig Slhc ofTk.I0 ac! 2,00,000 25,tx)O

3% 1,000 pEfffi ihms ofTk.l00 t,00,m0 1,60,000

10,00080,000

60,000

I'l!e6.d @f.me dividod

,tJ5.0ll0

G. LimircdB!10€ Sher 6 d Denb.r 31. 20 | |

ca;n-i_i, v.lu.d d ir.15,000. srdk h ov.ftlludTt,t5,0r,o.c) Find olt lh. bEr.up v.lu. of th. follovi'Es fi.s:

bt Tk.lo.Oo{ M&hincr, ,s und.lclu.d bv

&

_ !qa@!,!9,0!a

Ta!3 l?,00,000 in aU - TalawG ! onlingeor liability in

Aci Thc claim *as nor la{er10,000 !8ains th. claim. Thc

I ,OOO Equity shGs of Tk t0 a.h. tullv paid

3,000 Eq!i9 sh|6 ofTL l0 ach' tullY Fidl,0oo Equ'9 shes of TL50 eocb. p:id up n l02,000 &rily th.6 olTk lO @h, plid uP Tt(t

N.r 's* .vailrbL ftr Sh@hold6 e Tk2,79,00$

Th. empmy $ acqu'*d b) \VhIe Ld on lr hnuary 2Orl which pav'

i:.oo.ooi 'i n rry i.ia r*' too lhm ud rh. b.144 in @h ThG

"r.i, "r t o""i ti, -.p."*uon .nder rh' wd Lm' 3 cotrp'n'arion

;"; h" $/htu lrd. o"d c; Ld h.d @ p.v. ullinlklv. r sm or r'*'e"ii; Shor or wh,t rd ,"ur rl! D4ombct 2010 qd 6 ro ln*\

l. Th. follwin8 is ln! B.l&. She.t or C|6 Lisn.d 6 .| I !r De@nb'r, 2010:

she cdibl:tltoq, shlE of T.tr 100 4h,tuN Dlid

6,05,000

2.45.000 t,15,000

-ems

a i,rae ur19 15,000

Wq*n.n! Comp.nstiq4!4 10,000 2,05!!q2,?5,000 Susdry Deb'ots 36lq@

las PotLid 6.oU!

I?JDJ@ r7,q0-@q

t2,35,000?0,000 shts ot Tdko 100 each.

fully D.id

t.15,0005!,@ 2.20.Q00

25.0A,0@ :5,00p!q

/lPoser)

lh. dp.nss oflh.liquidation 6fcEcn Ltd. @ft. lo lnla 60,000. Thcac rore ncr b] Whit Lrd. Dr,fiioln.l qri6 to clos lh. b.ok of thd Cei !d,civ. joun l qLie in th. boob Whnc hd, dd Fdnn thc alhnce Shd ol \vhne Ld. cfts lneabsoDlioiscompl.td,$u6insL.rdondBuildingsorCEcnLrd,arcvllucddT,kd7,50,000.

(8+8F16

4. !) wnat is minority inr.Fst? ft lhoE lny justiliqtioi showinS rinority iDrcE$ scpaElcry irconsolid.td Dd6@ SnccrT Di$!$ bri.ny.

b) Wlilt is n.et by puFh8o @midcntion? How purchd. oNidrmlior is qlcllai.d?c) Whlt do tlu mon by i.s!c of rhe .l I plcmium? Dh.us tho Ecordins pt@dure of isue

incrsr.d p.nie," Do you rgM? &phin.c) Dtutin3ri.h b.ls*n mNgmctrt eounring . l lintncial

@ting in n ling d-hions iFb6iFB,rt4nrinA Ass dc 61. or

2. r) wh.r i! Mr by . Fdlcr'r CM nrio? Hos this nrio k wtul

b) Prin8l. corps, slls . singrc prcdu* Tno @mporr's sl6 ud cxp.rs6 tot ! '!6r month

JPART B

COST AND MANACEMENT ACCOTJNTINGM RXS-10

(OEiion No.] b @dt tt r.,1M.t1t tNfnth. r.tt olth.qE ttoB ol Lt pd)

l. .) whd @ fi. .l.ftnt! of@sts? Shoy thc usurl iims or cxp.ndituE apt rt i,ina ro n.b) 'MMam. counting is c fi.ld oa ac6lnriD3 rhlr povidB .@nomic infom,rion for all

Ie!(Bl Pc!!!l!CI}J

430,000 2alr0,oo0 12L5!.00!t!.!!t.J

(i) vh.t is th. Donthly [email protected] Doid in !ni!r sld lnd ir $l.s Tok?(ii) Wirtout Fsoning to coopltnio6, *hd h lh. bnl @DLibulid tuigin.t th. bt€k4v.n poinf(iii) How ney units would hN. to b. sold ..ch donth io 6 r minimum lrrgd PD6l ofTk.30,000?(iv) Rcld !o ln. risin.l d.r!, conpuio ln. @mp.ny\ n.Aii of $f.9 i. borh Tah & pq*nlase tms.

'4+3+2+l)=16

l.

lPte'rl

Ilc @pimie. b6lrn@ sheet of Khrn a compdny is ol D*mb{r dc pcsed.n bcbw:Kh.. & Company

compahliv. B.l.ne ShcerAs on Deccdbq I I

!0llaTL) 20ro(T[,)

l,',450 1,42,00015,230 21,000

Aemu|lcd D.9 .quipn.nr o5,000)

[email protected] D@. - buildingL!9.r! (.!0.@

Ltrbtlid6 d [email protected]'r Equitr:

t,80,000

(i) ODa.ting .rFtrs inclod. dcp,*itlid .xFs of Tk42,000 lrd th.ts6 frh pcptid

(iD L.nd m Fld fd 6h tt b.ok vahc(iii) C$t divid.n& ofIt.l5,000 wrc paid

(iv)N.t inm. lor 201 I 6 Tk.17,000(!) Eqlipmcnl w.s purchsen in 6h for T*.95,000 I n addirion,

book ralu. ofTk,I0,000 m $ld for Tk.6,000 csh(vi)Bonds *!rc.onveded at fee vilu. b, ksuins40,000 sh.res

R.quircd PEpaE d sbl.neDr or can now fot 'lc

v. cnd.n

cquipmenrconing Tk.22.000 wilh a

of Tk.l po.valu.of common s(.ck

Deccmber 31' 201 I, usitg indireclI6

(4+r2Fr6

!) Dis!$ th. bls of Filwci.! Sbrencrt Anrtyss.b) FM th. follo*ins inlmtioD pepe t Brl|M sh.ei

lnvmrory V.ldity 6: C,pital MovE 6lis 2i Fir.d !5sds tohoE 6no'{: G6,(lar, D;h elteibD ;.d 2 nMlhs: A@uiB prvsbl. pals.nr p€nod 72 dovs

polit w3 T1.60,000. Chstug inv.ntory q.c Ii t,00O it cxces oloD.nine 'nvcnrory'

TIIEDND

/

INSITTUIE OF CTIARTERED SECRETARIES OF BANCLADESH

INTERMEDIA1E EY\A'IIN TION - JANUARY 2OI2LEVEL- II

2OO FINI|{CI I, COST AND M NACEMENI CCOUNTINC

rin. .[.ftd : ! lols Tool 6rrk!: roo

Ne: S.Nrtu M boot: should be 4edlt.eh put Difemt PoB of tt€ w qrcttitu hut be

nwtud tn on d@ ih a * o|seqterce

PART AFTNANCIAL ACCOIJNTING

' MARKS-5o(Qtution lt^t i' ..np.tory. ltM d, t*o.lron th. Bt.f th. qEjiN oJthit pd)

L TIE Trial Brl.ncc of AB Lrd. s ot 3 1. 12 201 I ws os follows:

',

46,50011,5009.t00

4,28021,t20

t,6fl)

1,20030,000

lnlcrc{ on Govl. Seutiti6

2,500I,200

?0,7002t0

23,000

20,000890

lul!! 1r2L0!

a) Closing inv.nbry qas vrlu.d at Tk t9,800b) Bld D.bB.xpe's 1o b. provided at 2%

"j rr i, o" p*it* .t o'" i""pdv ro d.p@irc i6 fix.d dsts at 5% p t Dd 6 wilc offpElimid.y dp.Ils nr l0,t

al i'r*. .a:.,ir-j"", ir**'*.yR.quird: Fininci.l SbMcns.

2.

L

IPlgo.zl

Th.B.hneSbeaof H Ltd,md its$bsidi!ry S !td. 6on ll.l2.2Ol I rE gi@b€lor:

H LTd. Sl.d,

30.80{32,300

r.g!.t!! lt!,!!!

SlrG ol ft . 100 4h fully p.td

r.tu!.&! &!lq!

.) Tl'. Dit!d-. ofH Ld. h."" d*id.d ro d.l@ dE rtd & Buildings 0!d Mtchiftrv of S Lrd ttT*. 400.000 dd Tt. 298,000 clelirct

6) Aq!'n Pry'bk oltl Lld. includ.d Tk. 24,000 d@ io s Lld ,

"i i*r.a; i"'o'" r"r* prv"ut" ol s Ld Tr' 8,000 due to H Lld., wh's the NG R@ivrbl' ofH Ltd. includ.d Tk 6,000 due 6on S l-td.

dl H !ld. dislnred Noret ol TL 2,000 issu.i bt S LtdRdolr.dr C.ldbr. co{ ofonrol ind the m'nonD int.rcn

A & Co.lrd a6sd.d B& co lld d3l.l2 2oll ThcBalanccsh@tolB&co Lld 'ron

31.l2.20llwsdfollowtB&Ce Ld'B.l.trc.lh"tarr3l.ll.20ll

150,000200,000

[email protected] r.d Lilbllhl€

iiFstrcorrt to*h 300,000100,000

50,000

5i5.!0!

/tplsc-rl

Th. mi{t€tslion for lbF prion inctuds rhc follo*jns:

(.) lo isE bont in f.vor ordc bdd notdc6 frcn Afb) b tuLe c6h p|rncnr of It. ,= pe, ehri( and ro

Co.Lrd,,atomrrkcrvnt,,eoITk.t)/= nc,!t r+(c) to bk€ ovcr d. Accounk paylble;(d) nd Io Gr. ov.. bdk bire;{c) ro isnoE liquidlins qp€nss.

R.qrird: Ralidioo ?\uunr ud Sh,rclDtdcu Acoud in rh. b@ks oa B & Co. Lrd.

4. (!) Why h pmtu mt shown h dje Rev.nue A.6unr oil-jfe tnsuEn@ Companies?(b) Ho* is od inlergt qtculoted for lnc bmting compantcs? \vnc. e lh. olher hea& or incoDc or

& Co. Lrd. ar . prcnium of I e,6;drd one ,he ofTk lo/=eaci in A &ofcvcryslErcin Il & Co. Lrd.i

(c) clds't oss sd ,ixd .ss.ls m nor lotu.d oi ttp m€(d) Vdu. of shm un<ld ditf.cnt tuhdds m,y rcr bc sa

(r2+4)= t6

PART BCOST AND MANAGEMf,NT ACCOTMTI\IC

MARKS-50lQetioa No,1 k @ntpttsory. .,tnseu rt} t lhn th. ree.lth!.twt,itu o!this pd)

L (r) Exphin th€ linl bctwan objetive ond pcrtornmce nanasemenl(bl whdmrh. mrdriltds3.boj mtudr;g un@ Dlabte j:b In. psrollme Fpon?rcr wDd G the v!ro6 d dd nmalr msidcmrion\ lhar hrK b bc @rsn Db.;!d b.forc.@p|ny @ r,tc . d*bion io nulc o, buy @tuin pans or sub-{smbtis far @ iD ic(d) lr i..ften

'uss.s.d !h.r de princ,pal budgc.,rcrtr or hmr,ns rador is of v,d rsnifiLsc. rondrg.nor I rpt.'n thn. snd su$e{ ! t, dJir,onit comptrqr ons miSn, air L qea rFcrc j

more the on.ljmiring idcroA inabusines. tj+3+6+6)=t3

2 (n) A..0, md C ft-rhE. tbducrs sirh mrqi,l,i cojs Tk. I O, T1. t3 md I k. 15 esp€rivcJy ag.i,x!slling piq ofTk t 2, Tk. l5 sd Tk. 20. t,ixcn ovcd€ds .nount ro T1. l O.Ood ,.ind ;d:-i) Pmfi( 6$miry pmdrcrioN .rc t0{0, 2OOO d 5O0O unir rcq,cc(iv.tyii) Rrnl rfie pEdkk freh pofibb,t,ty poi of!ddum,ngrIJ*teFrhetinrrncfrdd

un (2) oprc'D m mfhie hd'( s kcJ ,.cror r,n. kl.n Ior ci-h :. J0 m,n;$,20n'nures{0 4r nrnures Especr,!ctJ D$ unir.

rb) ]1lc P/V Euoor pod(r X r\ )0!o Th.\06r p.runr or 50oo spe,OTk.3, !ei'bl. ovcrh.ids Tt.2 ?nd li^.n orc 6d" rt ). Ddeninctf m. grc$ pmfir !.en1a8! is .o b€ @cd.

A-mpL ftdy rclrrdiia ords sia ved-v& elcs ws undekcn Thc brczl up.f clci 1l10,000 $16 in diit rcnr odq si6 aoutut by sucn ehptin8 com.s ro:

C. Upro5o trrirs jO%B. Abovo 50 bn! up ro t00uiift SOo/.A. Abov.loounib 20%

lPiso-l1

ManDf.ct!.irg cosl lmounts to 7cryo of slcs valuc. sclliig cos sounbd ifi*nr groups of order sizes. Dktibution cxD. ises lrq I 0%, 3% and

!.1.r .dministation qpers may b. tot.n in poduction of bbl orcxp.ns. It com., to 5% of slch exp.is.,

T.buln.lh. !bo!e infmdion lo sho* lhc Dofitlbility ol $. diitsenr od.r si6 andoD.ims od.r sia is dcrqnin d, suga.sr thc li6 in which non{ptimun siz.i ord.6 should

a. Th. n.in flcro.y ir Frd*ina { rh. Lrcl o127.00o unG, .ldDugh i6 ins!.ll.d qP4trv i340,000 !nic. Ir is propos.d io inclw rho Flducijoi Lry 33.11% oa$c *idi'8 lcael, it hs tF@dc Felory supplying tfie min otnpq€nl 8.4 4 uits of Bai e FluiEd fo 4h utn ofd. Drodlct of Mntr Flctory. Dut in t|| M.h Fdory rhcE i5. p'@$ 16 of 10,6 of iipursTh. !cd6 f$iory l$ a apsrry of l, 80,000 lnils- Th. cxra Equiremdt or aa! dE roptopoed dposion of the Mlin Fetf,y i3 Flpoed 6 b! purcha*d fibm oul5id., a l]l0

iFi.iliis m;tet pricc or the se is Tk. 20 which i3 lds rhan cos:r per unil ii rh. F.od.rFoctory. Prst robl cosl ol tic Fecdq faotory h ts bclow:Ta*!

W.s.. @ p.id @ TL 5 F uoi! dd tltc bd@ EFlst5 DA .nd titsc b.rcfits uDom.clcdwirh Fidusi!. Pbdudim @ hc hcEi!.d up io a(,96 olln. dici4 I4l vi$ rhe r.ft [email protected] Fcdc. F-1ory dG no. e|lolt $c Bdr mpo.'4r b dnas 6 a nliE Potrcv

Tcli 6. p6rdl fs Ftrcts of dE .ld! EquiEMl of B.ra non outsida 16

l6

12,00,000

lItE END

INSTITUTE OF CH RTf,RED SECRETARIES Of BANCLADESH

INTERMEDIA'Tf, EXAMTNATION - JOLY 'OITLEVEL- I'

20 TINANCIAL COST AND MANAGEMENT ACCOUNTING

Ti!..llotd!3houE Tol'lmarl':100

No/l: S.p@tu Mr bo.ns shrtd be 6ad l.t loch t ri Diferent Nts.!th. sa.E qreiib, htlt b',Mred k d. pl*. k tudt af satw,

PAAT AFIN NCTAL ACCOUNTING

MARXS - 50

QnsiuNdl ir.on? tory, A,sett ory ttuJror' th.rei ofthe Itdtia6 aJ kh part )

Frcm de following Trill Ballnce of A co. Lld and ihe additionil inrormation siv.n balo*'pEpoE s Incon. Sld.rcnlfor lhc yt{..d.d on 31 122010.nd . Bllmce Sheer !s ar fid

31, t2.r0l0

o

iDiiD

viD

Th. Nrhoruql c.pibl of rh. coBprny h Tk 200,000

tDv. oR on ILt2.2010*.sT1 t5,[email protected] rt t cf,' Dd R.lm lN r@l> d T* 4.100

t 6or.:d*du. n 4,3mmd R.nt& l'dprcp|id Tl 1.0n0

Irann nt ir@me d@ Tk. 2,000.TdnslsTk.10,000 io Gercdl R.e s

lr

Uncollcdibl€ D.bB ExF.n$Dcb.duc lnteEsl Erp.M

1,000

r,500?0,000

3,14525,000

3,000

625

3,0003.000

Egriry Shft clpiol 1,000$@ofTti I00ah

1002,200

1,000

$.0J!! ,L04&

Bilince Shr.r olMrkim Lrd. ai d 31.

5% lnrtufl in O@r Bdd .r cod

Acaunb R.aivabl.- .ll consi&Ed Bood

I4r IcI:

300,000

720,0!0__21!J!!2-l!lL0@

I10,000

Lt00000!4!.4!!

i) Th. C.nFry s pbsFcr f* 20 ! I is.qu,lly!ood.iD Pions fd tlF hi fouy6 hlw 3hM r im|e oaTk 50.000 rinullyiii) Buitdi.g ft srth now Tr.240p00 &d Funiturc Tt.3p00.ir) ConDtn i.s of sinilr nrtlE aE sho' ins a pofit c.ming ctpacity of I 29l. on rhe n.rk r v.l u. of

You @ EqriEd ro .*st!in lne vrlu. of.$h sha€.

i. Th. followirg is tlt Bah*. slEt of Nowshin & Co, 0s d I L 12.2010:

C!d!!r&!b!!!l!b,\u|honed 'ri Prid{pcryibl r0, fio eh.c ofTl- 100

A{!c

esd!C3!!U!!!!Cspit.l 20, 000 shaB ofTL l0

Dividend Equlierid ruid

A.ctrnular.d d.pFi.tion on Lind & Buidine

30,000E!J!!

uqQ!!

f'-l

tL't

32,5002t,00012.600

l@.!!_&b

30,00035,00o

_2!,!!9t0!J!ll

j

l

ITh. mF y i acquiF<t by sumi & Cd on lhc aboE ddc. l1rc purch.s onsi&Etion-for the

M'nii; dth. di;h!s. ;t d.5.nruE 1. pRm'um ul )o4 orins ov€, th..@uib p!v.bl. rnd d

Dam. of n ? id..sn &d on. shrrc of lr \ in Sum' & ro rr r \alu€ of tl 3 Gr \he in.r!h.n*i;omsfim in Nowshh a co. The con of liquid0rlon amounrins ro ft 500 is to be bom' bv the

R.qun d: OF.inB Bd.@ Sned olsuNi & co.

4. Frd $. folloving baldccs p€P.rc r B.htre Shccr ofconm.rc. B.nk Lrd asd3l l220l0l

PART BCOSI AND M.A}IAGEMENT ACCOUNTING

MA.XXS - 50

Q!.$ton No, t h co,tputtur!. tnswer nnr twfon th. E t oJ the '!uetion:

ofthi\ w|

I. (.) M&la.ftniecornring 6sist in corpomtc plsni.g P'@$' lxplain

ibj Rnio;ialysis is only a td[iiq!', rd m.kinsjudsmen6 dd nor a subnnu& forjudF nrs

(c) Mdgin.l costinS techniquc h.lps in

td) WiE. not on n*iblehnd8.rin3'

? (n) A ruufrduring @pony poducB r sundtd producl @h unit of thich h^ dner m'tentl- ''""si"rn.laoa'"c"i*2ioun labour. Th. tixcd cosrs e ft13000 Labour F isTko50

Da hor The $llin8 Pri(e is Tl l0i ".'mr war riboo tro ten ec'v.d tnJ rie eiim!$ns dePanmcnr ol rhe LomPa j fd'Bqbin n thc aollowinB falt:i bbou rimc @!iEd 200 hoo6i'it Macrial'ost Tr.laO b.{d.e{ or ! rp.ci.l componcnr'

Th.56hlco'nDon.nr an b. pu|htued fiom our"de @ Tr r0 or mrdc d ld oq LtdcI " r6{ iL.20ld mlbitl dd odd,rion llboLr rm. of 12hodh CohPaD) lrbo r lo'i'o :

iX'i*". *"r..*, .t*. ."-panv whar dtior shourd bc br'n?

Lr) _R.l.vtur nnac k thc bsnd of mnml Ntr\iU hc ' F s pecifi'- "ii-Jip u.i**',r,. rercr ora.n\ir o,;lune rd thc 'or ' quciion In rh^ i

'c '*rrrr rcr*ics orc -t*ancnngc 6'e;r plav iD eiDhinins how cosrs bchav'?

[Pas+3]

deoisior makirca3 5le i!contollin! corr' Expliin(5+5+4+4F13

,

lPdeo-41

{b) Etccl€d Lld. }ill b.gin ldding d I J.nu.ry 20i9. srlss rcv..G is bldg.tal .t Tk ll'tooiTk.I5.50{i.id Tt.l3,OOO fd JM!.ry, F.brutry and M.rch of 20x9. Esperiv.lv S% ofsh.Eslill b. ld sh. Th. mind.t sill b. *dit sl6 a dis@d of 5% will b. olf.Ed s all 6hele Thc D.yrndr ptfl.d fot cEdn il6 it .xpat.d ro b. ( i,

'nvo'4 pad in th' moith 'n'tst6 7Oe!,iirr ri\oi* paid in tne ssnd monrh afe-\'le' ?790, 'i"r

brd debts lvo

R.q!iEd: Budget.d onotrN rob. rcc.ivcd fioh crsomcE in Mtrch 20x9?

.1. Thc i$llllcd ot ciry of ! f.ctory is 25,OOO unit As al p@nr podrcrion is anriq'i b 20,000

uirs. M!*.. k th. lihiliia f.tur. The @51 is:

THf, END

PE* sellingprie isTr l0p.runir lvoofi.shtvebenrc.q'cd( I J Ofis ro rupply 4.000 unib @ T* ?0 ro A C6v.mment D.prnnenl(2) Ofid ro spply 5.000 u.!6 @ T* 2 | to, CFp.d ive seicr)

lo) Advb? th€ tun.sen.nt whd ofid should b. accepbd and whl(b) wh.l will b. th. n.l offcct ol profildu.lo prioe di* minitionb.tueen

(r2+4F16

f Nstn; oF cnARrf, RED sEciETAr{tEs oF t,aNGL^DrisrNTtrRrl'nDr^r'U f,XAMtNAI ION -JANU^ky r0

LEVEL - II

203 S lNANClAl4 COST AND M/rNAC UM tiNt ACCOUNI TNC

Tin.rllmql r3 houn ldrt m{rkr t00

Nor.: s.Nc. ntu book s,ould ba uid Jot a@h ?uL Dina4 ptrb aJ th. soQ qrcttiut hN h!@,..1 h @ phe i" order of eq@N-

PART AFtr{ANCTAL ACCOUN'TTNG

MARKS.50(Qturtiq No.t is co"vrtiltt. ,t,wt ary t*r InD ttr tu! of lhe qwiiM olkk twt.)

I T]iclolloaiicisth.TrialBalan*of Soiali Limircdon 3r.t2.20i0

'0

5.[0

2,500O|IE FumnuE lcGt 11. I a,o(}l))

2.000l2l.r60

2.920

r70,000

a$fig) zll!"10,!

I,N|j8N Ins c srarmcrt lortu tqr{ 0donll.2.l0r0.DdBrlaftcsl{drsd idddcl|lrsriki',g into @D.id@tid rh. lollowi',s i',loduriotr:j) t$our dD.ns pEpaid Tk- 10,000whcest yoll?xp.nssunpaidTk.6,340.ai) lt b lh. policy ofthe mmpany ro charg. dcpEiarion o. fixed a*lr @ lf/o oD co( Md

p6vd. for had and dout{61 &bB @ 5%.ni) CloiinginEnbry n 290.000tmrAct pri4Tl. 125i000:.ir) Inom. oa indnMr nd yer beD ccivcd Tk, 10.000.!) nE Did'oB deidcd ro (r)

'nnlfcr rr. 50,000

'o cctrfrt Rd'vc. {b) r fiiir riyidq'r or

vi) Asum. tL\ Ec a 15%

96

,2, Ih

TIF tncoN. SllLm.nl ofBela Ltd showcd a prclit of Tk. 60,000 6 oo 01012010 A divid'nd

;iio95"a6idon l 5' Ocbb.r, 20 l 0 ,br rh. y!.r 2OO9 A'Dh" r td in'luded rhco'v'd'ndroitslrcon.Sr!(;m.nt.althaLrdr.quiEdrh.shldofBdtLrdon0l0 20l0 Th'NorePalabr'ois"'r Lra, *

"lr ;*pt d i" i*or of Allha Lld Thc notos *ec disountod bv Alph! lrd

imhd.d ii rh. A(our iD.ylbh ot Alph. Lid, n TL rO.0O0 ror s@ds suptli.i bv 8.h-LtdTh. iM"iory or Abh! hd iftlude Ti( 16,000 for Soods sulpricd bv B'b Ld d '

p"n' ol

RdulEd: Cdelidat d Bim. Shd oaAlph! Lrd sd iG subsidi?ry Beb Ltd

I Followirg ir dE B.lane shet of Agini Lld.

adde Sh*lAlonll,l2:0o9

__-4bu_114

l'rBrn.nr(2,co0 shlFs 'n

Bec Lrd )?!.@

lJtuloql

ShlE CDitrl of Tt.lmahO.6l R*M c fl 01 01 2004

!!,!!! !0.000r,uoqD s0,00t

6iA Mlrrcmklrrcd (ma*.r "olue

rk l!,q bL- r,000

?,500

l5s!r5,oooEe;iTr:'o@tiiT;unb.'.ifi Prrco;;ilE4lf 4!!!

2.5!l!25S

TIE follosing dldir'orl 'nfomdion

!E 3iv.n,ir FitJa!(s rndude lmd,nd buLdmst r\o*n i r\e brt ce \*l

Di.sntFa etvalu. ofrhB isTlt 14'500

(ii ircfits ror rhc l,{ 'hrc.

Jcib rbcrotu ra) }(( Tr 4 500 n

(iiD Di;id.nd i.id o' .qsi(v slEns ror thc lln dlrcc velE **c:

(ir) Nomd Etum of sioilar equitv shrE! b 20%

R.cuiEd: Vtlu. lne 3ht6 of Agrmi Lrd

q-i,

"t

lgcllvR.duce *lline Pricc bY

s'l.s vol! cexFcrcd ro o'@oy

J- -Z- J

J

L

{i!i.f!!j.- -e!!$-!!!gil! t-.5odoaoLrw chaB.E r0,0!qr50,0Qq

roJlqlnd6t on dco.sil3

185.00020,000

Aeum'laGdPrcfir)501q!q

40,00!90,000

Prinims lid 3trtiomry

I"nt uitt. ois"ou!4r!,0!0 6800,!!!6.$!,qs

R.qoirrl: (i, Inc.n. Sritcmcd iid (h) n'h(' shd' (3+8, = l6

't

PART B

COST AND MANACTM trNT ^CCOUNAI

NC

MAiKs- 50

@Ation No t i'..hqutsott 4tt"") 'it ti"p^ n" 'n "ttt' *altioh! olthi' ?att)

rlr ExDL'n rh. olc of! madg'mcnr ecoudanr 'n

Pmtid'n! 'nfodaron ro Dp man'gcmcl f"'

.';|"!on lnd o'rcl or busins opcdfion

ftl o,n-g"i.r' ..-e".-t "*tntins 'on con a€ounrins ( l0*3)- | 3

rr\ P6litplrnnin8ki vcD imrnndhl n nm^*ikldaiio' mtlins f\plain

'b' PDd"cb A 4d B atro., prcdus Prodd.A tun!€$'d,$ r;,1 lki 5::i "J'l;; ::pGec{d funl{!ri(oiol rr'o00 E-d.rhs odElrt -,"ai*.,"rot, t....00,ir r not

"r rtrc sot,toflpo'nLo' pcsed llnh' d icos.o

ifri'il1"i']iriiiJ"lii;"iu'prce$tdtunhebvdcLompa"'^ I3-r0r'Lr

iil'r*'l.s:'"*n;":"1::ir"*x# ?,,t'""il? j J'r.lilft.';Y'"d.rli::#."Ji$l:';::,rHlll;'::;:.;TH '.\ *'-' -, *,.,lEmLi"i srd.srs for the ronh@n'ngv"i v'

H.lf";. "*-' "."" 'thc srm vdr' *'ru'B th'

'rkmdd' 'hre3i6"iihbrerod.6;9.ny Md $k -hnl' kLh(

'not pdnuo* cond... Pa

IP!s'_11

4 Th. Globtr minulduring @np.nt m.nufsiuE, i@mFm whtrh isfintllvrffibl'd b it'nain Dodk' Thc M;mni is podue! in M manJr.curhs sr.p> Tl' noms "rrLilptld;Fn or$. p|dll;5O,Ooo u;its TlF rollow'ns

'rc rlr r$ded 6r olFrrominu

'ncrunufdri* thF!: !,r^ut r 10*41

Th. orh.r ovc ead, @mprisinr bolh fixcd .nd valiable ov.ihcad. is allocd€d d Tk 16,000 +

Th. ..ntn.r] w' l l nd Fqu irc mtnu f'cturing StcP l , r f omp.ncnr rE bouBht lEm ou6id' Thc

ouEi&r \ili{pply 50,@b units 5 ydd 1i4 3t pcr unn flr companv will h.E ro p€\ rrciuh'

of Tl.lO.O00 per Fii .n Du(lEs lf $c 6np.nmb rt putchsd. ftk will rcls € \ntc'&cuDi.d for;erlmins mhurdctu ids SLP2 The opporunq .o$ otr\c sprc' u l 0 ('00

Su!!!n vhdh.r th. dpoknt shorld t mnufrcdtld insid. trbNshr f@ Girb.(3+7F61 = 16

Cds lo. M.!!|-.r!n!s si.I!S!!E!

Nil

'71,600

55:00

N.G: .f4r'./p .rs,.f l5,,rt rlor,ll h. rktl ld (th t\tt@iE4d i' dt det it, ord.t oIe.tNIw

INSTITUTE OF CHARTDRED Sf,CRCTARINS OF BANCLAI)F,SH

INTf,RMEDIATE EXAMINATIO'\ - JULY 2OIO

' LEVEL.II

2|B FTNANCIAL COS^T AND MAN Cf Mf, NT aCCO{lNTlil(;

Totrl frrrkr: l(x,

Difetot t,.r': !,1 ttk anft q,Nn'n hN be

FINANCIA I. Accou NTlNcMARKS-50

tgt5dm Nn t I tutt'u^4. :t,\,.t dt hv' talt tt^ ' d 4 t|^ 'tt'^tu^

!'/ lt^ rt1 )

o Lt ao'!l! r: rom

i['n'itx'rn,*,Ll;rllurt,

.liTIF d prcfir .5nEd ad divid.'i paid for oth or'rhc hi ri{ t!.i\ $rc a\

'dr ows:

Tfi. .qony i.E oa! si'rihr o'iAdy s[5 nrlhbft i niinlm hE ofdivid.nd Md rhe

pron c brsisola dividcDd of ll% nunrhaCodpDt

lrstrNtr0ldri llt. ?0,000 dlbc(r A)

?0

oaBmile lrtl.6 0i i I l?.?r$rrn osnB n ,b RrlrnF sktr

r6!0JIl

{.9l4' lrFhl. -_- .t:l\!t

riv.nncnFlzmn sh.6.lA co rrd r

\h"'" c.P*l r l)lD.,'|"" l1'rb lt1i'l

i.rr ^r

i( N.i!- riYJbrL oi D

di$odtrFdbY ^

co r'ld

550.000

ii:ili:ltl.liL{lli,.t1Tli 'Jl"'n,dio, o, N xhov, , tridi.'s

i. P(Pft . cu Bd'Ja! ro rt

i':i i,l:T.illt::,lllll':.;lr:'rx;::r,:l:rl;1,1;"iir;l'1"'i'ijl:'i"l|lll'""1'l'''"'

lll_!c.:l

rc) Tr. ro.(nt is irLidl ii rl'r ,\rrr) lh! I'Numuy ur'B.o Lrd

{h) u*^ of Fii.rin sbkm.nE:

ldl Motr.YNcii rsrorrNdrc.r

tQwiht tb.I | ..n\'ttrn4, )^\\r an tu n u tr! ! 4t tl th( qtrnne\ nl t,^ ron

r'lrrs b{-N^r^'qnilirtulru,nlini(',hs$lr{ Di{n$

qntrllii! ll$iru\ m n.iihin rhc nrc{d profir

rbl erobin co*codtur'.nd con R.tudiotr rid 'ltririirc.darionsh'p

(Jl sH; r i'nFd;N or \d$r rr! irlnr'itr [Rl:dirg ii lJ '1] lrl

nhiitrffs'licir i'klrrD.'

so1$Ni,i L.rl mr'r'idu$r\lnir t riilLo{i'is ori)rN 5rvrrntt

llHe ismutco$erriof Erir cllut!ruftrAsrvtol!l Strggsrori rlt e$ adc ror i0dir!{is: (n h\ rt\i' cl;! \ic fihc h] f ir rmlri)h\ iNrci\iig doi.: nr

wh d, oflh! trn, !'ggsrii tr \tr,|d Y

I Tstrl tr{ic\ hn i {rdrd vlri.hlc iri{r';'durin3 c.{ or lr 3lirutrtrlnxtudl inlal nhdddM.rrs n t\.1 10.0{ro pf

'tutrri od {indirJ wltr c ol l l.lxxr u rs llllNrrl{ rkr rl\d cllin-l 4'xr

lolloNif!id v ry h liM y. rr$ru$y d Mmr

^it rri r: dirft,rq ir ry. D 1r

i,ariq

INSTITUTf, OFCHART'ROD S'CRf,TARII'S AND MANA(;NRS OII I}AN(JI-ADIiSH

INTARMEDIAT' EX^MIN^T'. LEVEL-II20] FINANCIAT" COST

^ND MANAGEMENT ACC(N:\'f IN{;

Tin,.{llwed:J hou6

N.rL: iL?rrd dxrtr.t /io|[ vfrit h( A ht ltth 1\ Dilldlrt ])rt\ 't ltu \tr' 'th," urn r'i^'rtt n, ut t'ltrt ,t .,\ttt .'l !{tktw.

ItNANCtAL ACCOoNTIN(;MARKS- 50

tt-r.iii N.L1 k ..mptk|!, lntnt' u! tN lh,n' 1rr L.tr ol th( qh\|4u\ nt n'\ ttd )

tha rollnsi',! n rh.l".lBrtircc nt A & Co I td. a\ Dn i0060(

I ocorrsam"!"fa*;r.T;Ai"br"

- rrkl | . !rcin Brr*nrr\l. 120.000 Acstr si'ryrblo

30. 000 I ^EruLr'd&ptrt

dei

{D.000 {,'rrr.'lir lr lr,0.,Nl'

u0,uuo Mu'r!J!! L'J)L'L,lo

41.000 | Purcl'rse Rcr'n'r040.0o0 | R.r,in.d E rnd-!'

I - L{q-

?63.000l.I t3. 000

,0t.!!e.i67,000

il l.rc oryonhando10.06 09is lk l.ill-lll0hr Buildiils!Edepdidcd rh. mEoflTo D rc) /\ccnL\ls.lli'r Li\pur$i . rk 66,000d) l,ruprid ltrsumncc Erp.trscsorc'1]i. 12,000i) 1c.n,rd l"coittiom I'tvc{med Tk. 4. 000

|l hu c l0*s m ro b. uin{di at ]uv!$) .\urlui4{ capnalor'rhc co lriv is dividul i'k 50- 0rlr'trE rsor Ir L[o!nc[

i) hNllr l'k.lllr- 0lr0 ro(;cne(lltc*rvgii) pryd videidsol ll 4 por sh{,!.

R.arircil: I',c.ru St cncnr ad thc )@r cnd.d or i0 06 09.id rlt llihtlc

1P4..4

Tnd AahN of a codh.Eirl bllnrTn.l arhft.

30.06.09

\n! iB eqtriRd ro prplE ri rncon'e

BalaN. Sh..r.s r rhd dat aherkr'nsShr.m.N for the ycr cDn.d otr lintos@! ne IoUoNi"s i'ian'ntnn':

t00.000 p.r aitrun. lhc io'i'.iv.hrc of F.quirt Shr( $d t" !i

62t.858

331.4311.142. t20

24?.2206t3.ll8

9t.163

5._176.701

ar I'n rn.ccru.d.ndoudrndinswETk, 12r.195.hr 5rl'i6 includ.s Tl t0. m0 p.id ro rh. MsnrSine DiEctnc) Porid. Tk.l7- r00 fo'd.peidian.d) Liibiliti.r fd Acc.Aane EndoEncnlt d. Tk l50 000

fi lnrrlcr l l l00.000roC.Nn'lR{eNe

lhcpaida'p!rpihloia!o panycotriisol100.000tros.o j7oPdriprrr) l''cldcit.\ri'a'.l fl,.l0 !$1r., 100.000no\ olllq ryshiNsoilr.l0c l,

lhr PEr'eeG ShlEhold.E 'c enrnl.d b padiciplt. ii ! !l8e ol p'oh' tr' rrt! c\rcd !i rtunh.rt%an.rptync ofadividcndof l2%rorh.Euirvshacharrilrbl. ior Equiry ShlEholde6.

Th. ndn.l a*68. pmfil (atur hr) ol th. Mp!trv is Tk.

Rrn ipplic.bl. to rhis typ€ ofco'npint i l0% on th. nomrlr PRLrcncc Snircs rhich aEp.nicipntirrg

R.qu'ir.dr viLue oled$ cl.$ord,ftr

r. \\ine ft\1 tror$ or (',tj /o,.):

ar.hr C!Ditl Emolq€d.Ptrnh;k c;n,'dcdrion d' l!re{'d 846

I

it

!

II:

{ lPaBc.rl

. PAI{I t}COSI' ND MANACEM DNl' ACCOII NTl N(;

DIARNS NItpeniut No.t ^.n putr'.r, 't^,rr lurttu to,t tttt

^\t 4 tln rr'1l\tcchrioN lilsi rlr Curtrtrrt s.ururdy Llnv. hcor rLbniIrn y rR,le ir o a rul( ds advier lo tu Bord and sDi(tr ar4otrrcrl ir rcl ort,{'irr!!rsr,rcorDod. ain.n inl infsmstion. ln rhis cffrc{. co'nmc on ihc ,i |o

(r) Ap'.ft !!r isRslrnBibl! Inrscluoriig'cvcn'c.bsl i a n'

(t Condburh aein is b$icllly a !rcn{trtr planii'rs nki riddditioB Nrdin8 b rempodr' us ot c.peciry- spcill ordea

An i cdn$ i'r t ol$les *ould typically i'rcto!$rl'e ru'nover

lf [email protected] margir. il6.oncLlrvc

ofa\\u6 htrrir lotrkr hirr r'

ovidctrccrl rhcpndLdli,r

Selli'rs price p.. utrit (i'r Tk.)v.i.bL qF$ p.r utrn (in Tk )co rih ion marsi'r Dlrunir(in Tk )

';

lr rhe nnsl ieLL r 0rotrllt.llt $nP.ry $ld 400 utrnr dl l'ln)dKlx d 6l)0 u r s[i\c'l c\pi N\ r! l( 5-000 Nf trn h

sl'uuk bcdisrrinu.d.Gt (Gr\ rrfl in Ehyrr r d\.da rr€trud'{o,tr mrrces{}trcwd d indh( d(ni q

(l) A locdiotr 0llommotr lixed coss to pedld lrNsard ro orh4 5eE q'l! o i ()rfd') ru IrlEmaMBc' roeiirhcproductlineorrcSfrstrr6prdlirrhlc

F-wl RduBa C@pary h.s thc follryitS dft fot is Conn.ctoa D'vN nlr hn lqi

(i) Co p rc 1$ eruru otr ilvestfre (liol) ror $c Co!trcclo'r Diviriotr. usi'r! r!'giD rr

(iil CoNpurc r 6idul iNotrE tor dt ConnuctoE Division

A rcduction in op.Ering a$cri will incrcas. r division3 Rol. il eler and srpci5"5 lcrin ItrNh.nged. Doyou asE? Expldi'r L{llrl) ti 6

l6de\Co'npdtr) poduces atd lllsr*oPloducs X ard Y Dnu cotrccnnn! rr'( frtxrr6 it r\

(iii)

(iv)

Co'npDrc incone s[brh.o! fd rhc mon rcccd i,oi ln' P(!n'd5 x rtrd Y 'cipcdCo'npde rh. ampdtr) \ Dvcnll monrhly brclL.crctr lr)nn i" !'ru\ 0akr)

lf rh. mgany @nti',u6 ro *ll 1000 lrirt, itr rohl..rch Nrnh.bur r

o rhd s .qul nunbd of uiirs of 4ch prcdFr G b.iis sold- souldn.i inm ro ris or fillt Exptiin.R.fdto$.drtiinpan(iii)abov!,ifthcs!le!mix5hitud!crpl.nFd.sord)oLr\PeclE compdny\ monrhy brcat ,even poinr b nke or falt? lixptri,r

ll) a,j,,, L6

Chift.Siig timb.rM.rch B!tr',uall] manua&t!fts 10.000 uhn'^ i r cun ol lr lune'ru'.id th.a t d hone n,rl(.r nv thce ic volumc of plducriotr d rhc slc pricc ol lr 3: Pdch,i.li ih. !.f 2007. ih.rc wls a,llin th. d.mand.nd e 10.000 chrin could bg sold !n ] nTr.74.r0 !.ichair. Th. aidllsis or.ors ror lo,ooo.hal6 n

Th. leiEr m.r*et is.xpbEn lnd n is folnd thd ?0-000 chiiB cln h€ eld ar Tk. ti lo nr'.hrir Th. lir.d orcd.rd *ill incEre by l09t in rddnional podNonh\hilr r. r'r roc,phf rhc iorui,en mlrrcf

T3l!

r.20,000

IITE END

\,

IiTSTITIITE OF CHART'RDD SDCRETANI ES AND MANAC f,RS O F RA NGLADI'SH

lNTf, RMDDIaTf, f,XAMINATIOi..- JULY 200,LEVEL.II

toj r"rN^Ncr^r" cosr' ,{ND MAI\A(;|IM rl)i'l ^(

(1)f\r1\cTincilotrcd:3 hduB l{rln h. lNor.: &rrerd dNwr &Dr r/o,t t h. A.4 trt lth rur. Lrlleht tdr of ltk \tr q^\tnr uat r.

. d6vnd k tue plrce il' ud(t t,I kltto,c?.

PARTAfINANCIALACCOUNTINC

MARXS 'Ot(tkik,r Nt.l i crry n'ry.^,t!!t d, ttuIt.u ttu t6t oJ kt 'tu^tn,t\ rlth^ rut )

Fro'n tft lbllo*inB lrirlBak rcor'UPCorparyLrd.ddrhcdddiliotrdlora'txiioiri\d'bcloR. prparc.n lncom Sr.rctoc fo'thctcn cnd.doi ll Dccc'nbci ?0n3 i ld a lrrLarcc

lit" Dcb.dm -A@;iii itv"brc

_ .l1]qNcr tunhos671000

100.000

1.1!q

ei,lgq

La & Buildins i.220,000

sh* call A/C {250 s urcn

r:. 1t0, Q0!

(i) Diftr l.b.nr aftundinB Tl. 75.000 rh.6s l,ayblldt€tr*s prcFid ||. i0 or0(h) closir! ifvctrrory Marltdl p'icc lr. 50,000,conp ce Ik 160 o0r)

(c) ftis E pfrctie.arhc qDr{rry ro dqircci ctrroviblcfii.J.r€rsd5'/'p1 ddbO'ornldfor bid ..d doubrftrl debt ar 2%.

(d) Th. Board of Dircdos d.cidcd ro-kaNrsTt 100.000 io Csmd rc**c

( ii) dc! rrlivi,lctrd or'lo%(iii) rorlcn dr 3hrrc( i', d.fauk.

(e)'lh.C.pnalolrrr.co paDyiidividcdinb50.000sharcsofTk l006ch()

^s$,crAr'!tr,1'!r5l{.

!!.qtl

!!!.4q/!qq!!-

:-!qi4q

{

ta) HoN on p{rche @clt rrrie(b) Ihc BdlaNc Sh.et ofx Co Lrd cson lr'D4trrb,i 1003 w8 15Inlb*5:

' suu-uil

i)!.!!!-tuqi

6li

lhe I Co. Lrd.ag@droutcovcrrItr $srs(crccprbult hrlutclN rh( lirhilirius oi rh'

Cn. Ld. utrdor$e follo*irr8lenns:

{u) nhil nM Mtchinery sr l0% ororc. l|vdt cNs0r l0%abovcho'kvrlLc ccortrs

Reiv.bL al t% les thtn b@k €luc

lb) The 6o.dwill ws igEd at Tk(c) Th. Prrchas coi.id.oron wa3

Tk.l?t.(ii) Bllotcc kJbc Pr in'orl

R.qrircd: Cl@ dtc hoob of X Co Ltd'

120.000.bb. @idro$e dERhold'FilX (o Itd i\r'tr'\'rcrcii.oElhf o lr' LLrur'LL'cYcu Lrr urJprrcu

of suD.r nrulits E€ls llR **brcc of g'odlwill'

ri,rro\i'u!d{\:!,,d.1'l'1,! vlqll!4r' $ r'! t

;h' trr.i"r"i""br" ^"-'8"

r^'lr':ic) Moft' { Csll dd Shon No'i(e:

(0 RcdsnFbE PEltn.s Shic

ii:# Ed6d,* .n\!an s".r'

Rdined Elmins!

t.500.000

r\reN!E$++!.''i#+*;i#*2, t00, oQL1.200.000 fi-o*.-t su*u'14

Pdvide fundDeprccialiotrRds. e

A!!!4!.-!s!!!- -,_!lt!.qg

r5!.!!ar50.000

E,600,0!0

}qrr

t1,.,3.. rt

PART I}COS '

^ND MANAG CMEN-I'

^('('0UNTIN(JMAI'KS- 50tlrktit,t Nh I A tont'tletr. .|,\ftr .,r htu ltur lr \\t .l t)n nt-Mr€erd xcoonriE rcus nrrc$nor.'. Do yd rgd lirh

'his cdsmmr $ nor? *hy1

Mr. Krn hft d{id.d ro rrodu(c lid $L sudboods in i($!roLirr ll.lrsrrrir!LrL$."r- p.,.hf .; r,,F,. rr

lr. i0 in *sd, Hu will hn! iudu,rr ro do 6r ofrtu {o{ iid piy rh. tr t( 3r ru cndr rnborLltdrpttd Hcwilltr{rookarrco*olTk 200po Donr Ml KiitrlluJdrnlirn,i!\ ou,,rsvrstr,

dnu rr An ld 4ercy vil handr. r'l

(D vriablena (ii) Fi\d.o.{iii)s.rrillgorndr,,n' ivrri(t) r,,od.rs!d !N (vt slnr on oiD oFldurinlcnorptodu.insa boridr). {l 16) 13

!.t,) Fodln. Conprny ha ftp.ned rh. ibLto*iig dna rlrariis ro $L!

ri) hF:' rh 'lnr

rbu\r ii 'Gn,l

Ftu{ii) CooNd on r sigiifionr infomdiotr r.srhd bry yor rend perclnogA

i( rlc€d .od3 iid fixcd .o* u ituwrcnr .dsf . Do yoo r8rc.? llrphin

tt.0toT rl]ir.rxxl

l(r+aF6l'ri

{he non impdi r.iei a cdmpr,y prcpacs o dslr bdgd is ro $c hov n(rr.is) ir lirlhM iD d!bd'k 3r rrtr .rd dfrh. ,!!l". oo ydu ,gE or ior? Erpraii.

Atr inpodmg fim ofl.E to pl@ a $chl ddd viri a .h.mril onp.ny ror r.000 riitr r Tr t prr nflld'brr ribo trrtpritrg dr orhr hccn

Irsud@otr lnv?do.ErD.t*itrio. ol littc

T*r

r0.@

3!!l,g!l

l:ta!

'!qy{M.hiigelul lil: tirh liu} rtu.urcfl dlt valk'

Dx b is !d. tlwitr. E4.mil L tlirkirr.lqr dlp9|nr tlE d4.l f.ml tr@ thddt lrdtdffi; b dc4i dr+tdr tsdid dll h. roud tur a lo'E{'m

'ilDbt$ $h' d d! b drN

L''*".'t r-. nn, ""pt.r" '.|;t

tr n 3o.o{0 n. iiuN' d rhc 'rc

i&ra.O:irrruingrdrbLro.n.bdclmid{hlrhdtrf, LlqeniMtrh'urt J^'|ln!'r rG

TIIE END

1-

t&*

INST1TIITE OF CHART:ERf,D SECRf,IARIES AND MANACERS OF I}ANCL^DESH

IMERMEDIATf, f,XAMINATION JANUARY2OI}9LEVEL- II

203 NNANCIAL. COST AND MANACf,MENT ACCOUNTI]\(,

Tim..lto*.d : 3 houts Tohtm.rk!: t00

Not : Scparute aBver hoak h,t|tl ba 6ed Jot arch rda Dlleren pr^ oI tht rutt tlb"ar n^t h(Mtwred ht orc dec ir r tut aleqwve

P RT AFINANCIAL ACCOUNTING

MARKS - 5I)

tp,klion No, t i\ .nnqnk,!. .l^vt .nr ttu /'rD th. rea .l ht ttwrrt^ t'/ th' rlrt )

.tL wnre lhon nores (or$,turr)

c) ofi-B,l@shtd lre'ns.

d) k*or\h&a' Frtrm.) vrldionof@ a\{N.l) Lrs o{ financiir nd( N tr. rJ\lt)=rl

:. ll'c lcdlor btrlrn.cs r d u rcu.sl'y oLonrdit,r L)l i i'ntrcd coi)mD o L! lcr li)r)8 rr!

15.000 shaes olTk.l0 c&hDi

20.500I 1.100

U

(i) Cipndoirlron|M) sTt250-000dividcdinro25.000sh.rcs'l rr roa'd'(b) Clori',! c$.,\ l l 60.100rd) lJ.DNi io, on Mrl'i'trv rL:0-000: l\trtritr'to-lk 500(d) |{:en otr D.l'cit't hrs nor hecr ac.outrkd ror th. whore vc{r1.) The Be'd .r'Di'cdo6 d.cid.d ro ti$rcr 'nt.40.000 to GcN'a

d'viddd ol rrD.R.quiEn: nrcd$. Suretrr.trr lo' rh. var etdtd otr I1 12.2003 and a Btl'nuu shecras at rr'ar ddu

@

{

&'

lPrg? 2l

Etuftnt th. dilt Etrc b€|}6 lh. R.6ut Accounts or a c'neol In3utucc codD6nv

.nd ! Lif. In$nie Cm!6nY-n . * rorro*i"g U.r-i* it" *t'.dulcd b!nr' napaE the BtltE sher E i rr 12' 03

t0.619.221

arl.n4 eirh olh.r b!*s &

Borcwinafon dh.. btnksMorcy .r call & shd Noticc50,036,5J7

t.556,578

J15t45,751

Brh. Bllinc. shed or A Ltd as 4lL : lolrS

i'rcrcnk llO.OOO sha6 oaTl l00@h0rih'

1009 For rhis purtos. rh. lix'd 4G and

otrem neb *E ul!.d rt lk 23-000 0oo

iii'c of shaes ofTk.l0 c.ch i0 0 Lrd' ar 'n

40O.0OO Equity slER(olTr 100 each fullv

ft. conp.nY i! .b$d.d b, a Ld on 0l0l'mvsh.nti '.E vttucd at T\':1 000 0o0 ttrd rtu

l hc purch!* conlid.Brior is di*hargcd bv rr'c

ased v.h'. ofTk 12 Pfl sh'E

*.{s:/ r.l , ./.2. (.t P"."k" t A tr'{

lPaSc - 31

PART BCOST ND M NAGEMf, NT ACCOLN INC

MARXS 5O

tQtuio" No.t b .o,patea A,eet ey tw Jnm thc rcr oJ the qkam: oJ th\ ptt)A sp.cifi. @$ may b. bori a dircct cosr of one objcr and atr irdirect on or anorher cor objccrTn.( is direc/indici cla$ilianion d.p€nds on rhc choice ofrhe co$ objccr. Junify rh. rhaves.t tr'ctrr wnnm.nntr..

sdrdoz Lrd. ets up 5 ne* divislon in alan Afiol invesirg Tk.3.00,000 n fix!d asss yrtritri icip.r.d uerll lif. of l0 ysB dd no !c6p v.ruc. AnDurt prcnb b.foa d.prciarion are.rpe.r.d ro bc a nody Tl2_00.000. crlculare rh. divriotr\ Rer.n on Inv.srm. (Rot)forn!li6r rhc )qu by .xD6ing annual (poe dcpeiaron) pnilr 6 a pcenuge of ftc bok vrtueolass.13lrfi.nanofachleii. (9+9)=13

-lh. clisifiqrion ofc* in{o fix.d,nd variable B ior Faf.cr b.dus rhc lndertymBr$ln'plion rhlrdbarc i"fluctrccd only b, volu'nc isnortruc so wc can sar, a con conhinin!I'orh fir.d dd vdrb|. .Lftnrsr p6nly .lT-red by fitrcr'ariont in rh€ t.v.ts ot&lvny lndwlrich h thus p.db' aff.ct.d by

'mny orher &cror!

WMr.( olhor factoN inllrcnce ro clo$ill, oors iro fxed. vari.hle?

.!

Y

(h) ltade\ Limited. a nmufadurirU coi.ern. has hr our ir5 btr' dirys ro a conrmdor \ho (n5 a

dlprniEtul $oc !n,l p.ys.n annual .enr ol 'lk?5.000 ro dr compiny. The co'npany iscoNidering . pnpcal ro renni'd. rhe conrad d orilize rh. @0r.d 3pace ro erpridprcduqioi lacilitica fo. irs mtr[ine rlDp no 2. T[c r.v€nrc fro'n rhe evandcd prod!.lotr nc\p4tLd to b. Tk,1.00,000 pd yer nnd rhc rnnmlcos in\olved rs 6ri'nared ro b. Tk.60.000CoNRir otr rlE popNl. bkirg i a acoutrr rhe rorepr ot opponur it! co$ ( 3+3)= 1 6

(hd'y Roid Li'nited pronncc i sra,drrd t'rodL d ot whi., rhc enrnarcd.oe per (fir n s vsD

I3

s$ri'vffiahl. o\.rh..ds.r 100% acriviry l.v.lar whid, rhe ()mpatrr car Fodrcc 10.000 unn!r c e\pe.ied ro b€ Tk.10.000. llEld ovo Eads va,] i'r nens ol ll2.000 Jbr crcr cha,gc i',outpd ol l,000 unirs Fircd owrhcids.rc.ni'n.r.d ro bt 11.t0.000. Sclli',g price per utrn b

(l) Ptpit n.xibl. bud8.r ar 50%.70%:nd 90vo i.velofacLivnyi(l) Drri"grh. em. p.iod rh.lollowin8 rxp.ns.s Eru

'nc!ftd for 9.000 udirs

T!kaRis nDr.ri.k 39,500Dtr(t hbotrr 7?,600

13,300vnrhblcoverltuds 45,200Fi\!n otrn,erds 70,000

lh. vrnrgnB DiRror sa{r }ou as sccr.rary oi rhc c,r,nifr,\rririlsrftlc.Dn |hcr&trrlorhsaoirdoal)trKn^.;rii\rirlNcronn 1149t=t6

'1 .7t ,

TlEqnsiv hot Rt,s€d.n offGr trcb rndBide $ppl'slosupplv rht p!1 Nickle_dBknfTrr. so F ;ir fd 5.0q, di( Th. foll4ins.ddilinl c@ *irr bp!(h!.td rM lh. dEid. .uppli.i

rt'aiia ilof ro taat;r rna 'ntpciron

lLto.mo

Oo th. other h.nd. con etingt in lh. P@ision Mmhii4t D'Danmcn! ir mr miturtcluEd ac:

Mtrrirh I\ l 75.OO DiBt hbor R 2.3O O0O: Indid lrbour l k 60 lxro l'o*r Tl ]0 m0:

-i*- n t.n00, rx*,"ti* 11 20 om: P'qFV a6 Tl lo 0oo

cos omio or Peitio u*tiftrY D.Fftnr:{.1 vh6 NicLlt'.E tudi dditi *i"n _ltl*ctr" * pu -ttg fis o d|!d' tuPPid (E+8Fr5

lP.e.al

Tn follo*ins c6l dtt ElatinS to Pcisid M*l ftrvmrun rud r ernh D.n n.n*d5{hkh" 5,0O [iG

Dcp!tumr of a lacbry thhh inF rli.

6,?5,1100 D.t.i.id5,00,000 fFp€.V l.x2.O.0m P.yFll lir 0a%)

t0,0@

I

THEEND

4Y'l:c

Ln!uBrl$€ sheer ol X Co. LrLl

l

Aurhoris.d C.pitll 200.000 sh.Es (4n.k{'cd. Sub*ibql.nd P0ad-upCrpnar:

a0.000 sh.es of Tl. l0 6ch

!a!p!!

?:a@ t!tp@92t!!n

2,0@,0@

z25,ooa

92r.010

\\ hrr 'nav

b. rhc \.lNofaqrd\ill.ld'.c.iD.ny, ifrh. comprny cln am sups

3. A Lrd.lDd a Ltd.!g cdroam gadlro b! u,rs !r' rgrl'. trrdcdrr\' iSs ro ! rcwromed lor Er plrpose Otr the daG oflic msfc Balsie Sheer ol$c two

BalameShe.tsA3ar ll L22007

Tadi'rg 6ula ol thc codp€ny lor B l.s tK ta$ lnd tu arc Tk. 3t.000. Tl. 30.000 ,nd Tr'75.000 rcsoeiwly. PFvlilingma*.t ntc ofinr.rci on iivM.Dt is l0%.

CrDiol & Llrblhis

t

30,000

INSTITUTEO' CH RTERED SECRDTARIIiS AND ANAGETIS OF BANGIIDESH

IMERMEDIATE EXAMINATION - JULY 2IIItrLEVEL.II

203 'INANCTAI.

CO6T AND MANACEMENT ACCOUNTINC (NETT SYLLAAUS)

Tobl ntrtt: lul

Not : Seruute @sw bdr stuald be dulJq ukh Fd oill(t'rt ltrs olth' :ah? qrasti@ D'i bttu:Nred in ore ,tae k d.r oJvqnrc.

PART ATINANCIALACCOUNTINC

MARKS - 50

tQr.li.t Nu I i! .onptuory' tkn@ ary n o.lion the tu! ol the quelions af thk Pat )

I Lhc hllowirg Trirl BaliNe hrs b*tr lllut llo n Dll l,ld *oill 122007:

12-

Pl. & M&hin ry L.s d.P

r5,000

60.000

t0.0002.t00

Thc lollowing infotmotiotr rE give0l

il [;tl,'Jl;:i'x?"::"':ifi"1.:],r.,d:,"i:,::_Tl :ioo:soo rno Lrd & Bu,o,id rKc; Depftqd,or FunN'E Tr l,000 Pl6N & Machjn'ry |

.lt 1"5v0*rr e*p"n.". *.^"4 rr. l.600. Int.r.n Expon$s aocd'd rk roo and Renbi I'com'

., ilfif"ll'::1""", .,,'',.o rto 2o.0ooord n'D sFmBor Tr roeLh

'r ir'l e*d oroi*'o';a*ia.d b rtrlJ. r| s000bRc\cfrcFund

r.il,riii""Jii'""iiiJLilii i.;ii;;,;cdoi rr'!2 2007 -d rhc b'hn@ shd s {3r'r2'20078

l/

{t(it

(ii0

p!rche @Bidcnrioo €nsisb orrh.Nunpriotr of rh. lirbililics of bo r cofl txtrricsthe di$hrse offte DebcnuG in B Lld.,by E iss!. ol4y. D.b.nlu6ofTk.1t,000

^s'c!r{proDriui dl rk.5 pc sl,rtrc or'o' di'ury dxrcr ol lk l0uoch in AB Lrd.

,! r) lr '.vrlrcd

r udc':

4\^b

t7t,000

R.qrR'l Op.nDs Bilrncc Shccr ol ABLrd

r. ll'{ tullo$ sisrlNTirl Brhicc olconN$!irl B l l-rd 6on Il.l2 100?

Bilr Di*otr ud & P!rc|$s.dllciift Cenifc*eon Dcpos r

62.3311.2t5,203

l3 t,92 |

rr) |)uvsoih h. trddtnrl u,ru lixr!)16%(t ll. 10.933.000 nnd Tk 15.915.000 ro hc rin:fcr.d.o shnlorv ltcsea. srd curcn

Rcacne resp.rriv.ly.

Rcquirlal:lnencSh(c cnrturl'ctcircndcloi3l l3:007rndllrlr(3+3) ' l6

\lotrLtir Crll & ShonNorie

1,524543 Bo@*i4 frod oth.r batrk

t.i26.I&4

M'vIPlgc*41TART B

COST AND MANACDMENl ACCOUNIINCMARKS-50

prllhr Nr,t ^

en'prt a. tnreu dh), hri / ntht rut ofthtgrcln,htolth^Nrt

(r) ASD seqnnycopihlNcDu'tror1016o l0r5r,owcdoofrnoislmrcJ. I[ 0ps!iu..-llJ5,000 T|t lollowingdah are providcd ruldilc h ?0i6tnd z0x5:

\ ou rrc rL\nircd ro: ( l ) Crlculnc r tullo*i'rg. dDsing rhe nNry worli4ri {i) Dividcrdsllr shrN. (iil Diridcnd yicid of r|t cqu ly rl re (iil) Dividcnd Pay_ouri ,nd (2) EvllulE rht

(b) "Sharcholdcs*artDriMsefrenrromslodcuisiofs tla'cirrl'cshareLroldssbesii'rcr.nAsaSfr.tdry of llE cdnrpary, tou hrvc b loolt dosd, di d sirsufhi0s ftleva consorrcvcirc!llo nrkldnr cons or reveNcs in Dllingdcclsiotrs.

h d. cotrL$ of 6r nm4emc0r, ho* will you dcfint rcldor @t ud rcl.vsr cv.nu.? List ar

lesr loui dandn! deisions rh.EiD El.v.nt cdt rnnysn €n b€ us€d efftdiwly (t+7)+41=13

:.{i)'lticoD,NnpdcriLtroflcrrhldgdlinciilyiccodingbthevolumeofpFiucr.usingltbouio. trEhinc hou6 6 r pb\y, )tr (hL olFtr E$lr ii ! bud8.t which is inaccu€G lnd is thus lc$tr$ful for co ol pul!os". Explairr *hI inrc{' rcis oly rcsuh fom rhe preallE3 @m'norlvusnton.ribudgci-

(b) nE aollowi'rg drios lEvc b€etr cotr,prrcd lbr MdMall Conrpai' aM .E conp!ftn *ift rh'

!4!r&!l ldltlBRcrm N l(lrlr$cb (ltoA) 6.2% 6A%Rd(n oiconnoneqriry{ROF) 165%

1,. M .!i'rg Director Na s yos rs rr! Ssodary ol $: conpanv b 'omm'd

on rhc

lonpfuistroide company to rhe irt$$ry(c) Richmoon Comp.ry estinacs thd nexr yc ir wil!.tn a proft ofTk t0000 Tht budg'r'd

lix.d sB lnd srl.s aE Tk. 250,000 and T! 991000 Espe. velv Find out rh' bEak<v'nr

t!!!?.250

202. t3

2!E

22

.J

),

I (.) Aeuncy olctrlnrorLrd. enDractDres utrsinein8drculab6and th. sellinstric's ns fix'd irTl.400. Follolings G fie con panicll0E:

(5+6F51-r6

Il!!

Vailb|e Flctory Ovc Ead 20

Onrcr vaiablecoss :0fircdOvcdrqd '11 50.000 D$MntrnComnrkioi 30%ofselllrgPrice

lh. compd'y w5s prcoucin! onl) 10.000 rniB ll-{c!fl rht comorn\ '8 r'c 'lpedJ 1o

p-d"* ";o'i" 1,000,.r';i'l,o-trDsod{ioniln\cd {rd^a'1h'"r an'orficdittribdou

:rTeElrld rhd $ill'rk( LO00 'nr"r' trdo('c. run(r n"l r qrcr'' br r {lliidprc' of l(r: Nr utrir ;tt si' .1$ nruliAl b r(cpr only halfof lriJ rc!trlar.omnissioi for rhis

!p.ciric rRrnN.ndttions based onuoulo|Dtrcclols.,[h}oul

GA ,cond.P/5)

'\:::,/

,q,\-\-

tt,!Ect tl(b) 'Perfonnance €pon i', theco exlola rcFponsibilhy.c.otrlringsyrcm shorld focusmrinlyon

contmll.blc cos$. Howder,oorsid. blc c$[iotr shotrld bcdcrc scd in lhis rcg.rd, sinc. sh.!@nnul. ! @lbll.bL d m.y d.p€nd v.ry nuch oi &biled ciaunsbne3.' \vhrt e th.

(i) PE .Fs.niml.6fosh posnid itrd(ii) hndprer lne rcnrlr during thc lhEe moft,! from AprilroJun.,2007

th' l).){! think.6h budsddiut6 rtun aq* now$Emtnr? €tpllin in bri.t l(9{)+rl-16

{. (rl A conp.ny h exp.crin! 1o htrvc fI 21,000 c6h I hand on l$ Apfll. ?007. Thc follo\i'rtinfod ionGsuppli.dbyou:

pokditl d,na.6 oai'ElDdinBtrrcontallnhlc sB in ! r.rfomrie Epon?

JPeriod ofcEdil lllow.d by supolicF two dotrrhs (b) 25%cEdit (llorEd to crsoheh lor credn $bs orc monthi.xp.ns orc mon$ (d) ir@nc t'x Tk 2t,000 is to b. pdd

olei.s G for €sh lid the p.iod ol(o) dcliy in paln. or wase, and

IHE END

g/,

' I'ART ArrurrcrAl ,rccouNiruc

MARXS t0((]t!:lnn Na ! it corwttot!. thlru m! tto hton the 4,t o[ the qrcsl ion.\ o.f th\ 2a )

r F6r' rrE rvito$i"s li[t BdtJncc vt M$t,ri Lrd r'td ri. ddir,on,t i,rfomirion {ve1 bcto}.., pE|.rcnnInco c Shr.'ndr ro' ' r)c,trrMcdo,jJ t2200TdndaBatJacSoecrariir,,,rdare

'd

ShrN CrllA/c(200 jufrr)

Ofice Exp€mes

71,20029t,200

7,240?00,000

4,000 thoEs of Tk. l0O aclr

D'vnbrd Eqqariirtlion Ra.e

300,000163,t00

20,300

6,10061.i00

tt!.nq

L Cloli',s i"vLrdry lr, 150.000? lrven'nenr ico[d rcntrcd Tl 2,000.L Wr8esunpridTk. 1.000.r h n rhe prli(r or'h. cor'p,r''an'oqdr dcp'e'rr or g ud I rr Thc Aoarn tusohcd io-

!. lr(crscra\r ion prov sioD roTt,110,000.b. TFNlcr Tk. 10.000 to Cocml Rervc ail Tl. 15,000 ro Dividctrd Equalis.r

Rcscpc.-. r o'tiir,!e Jmkr i', L -[.,Id wrnc{lTl0%ol.lhc Prcl ni'r.ryl:xpcnscs.

$Y>q'

INSTITUTE Oi CIiARTERED SECRf,TARI [S AND MANACDRS OF BANCL{DESHINTERMEDIATI] f,XAMTNATIO|\ - JANUA'IV - 2OO3

LEVE! - tl2II3 FINANCIAT1 COSTAND MAN'{GDMENTACCOUNTINC (NDWSYLLABUS)

Tihclllo$rd:J I'oun Tor,tnNrL\: touNok. sdArrk,xrrrrber r/Z"/r' hc n\cJ ti t^rtut o.!u)i pa, ot aL ,.,.t,v*t-,.t,. t..mrod n dE pttt rt otdt oJ :[email protected]

@

,*pt9

lt.,!c.21

Th. Bahh@ ShetolX Lrd. isgiver belowl

IJ r-r 'c

putsc orvohirysnrNc lncGood$ill

OIh.rr*eG rnd liahililics iroii 1'.r boolt vrh'..

LqunPd: vals of dc 3h.Es.

rs6 ind rixbirilis*Eiuarlcd a to[6s:, Tk. 300.0006,000.000

tm,00o11000.{00 ,1

j-.sd & Buildi',A

I'N€( eft

Account R.ceivabl.,

Ous.ndilg ENp.tresTorsl A$.c l.$ Cuftnt Li.l'ihi€s

r2!,0!!

t50.000625,000lltpa!350.000

65!.q!9

7

350.000t,250.000

IZ]!J!!9Jr0.ao0

10.000 shlEe oiTk. l()0 aI fully paid10.000 shiresolTh. 100 sehTt.75 p(rsh.E crllcd{p & trlly paid !pCocnlRefr.

Tohl C.nihl & Li.bilhisJ

l-t00.000t.500.000

t50.000

9JO.q00

gi'o'Lr;,

292ZAg

[Pasc ]lTne 8ahrce Shee$ ofH Ltd: aM its subsidi.ry S Ltd ffeL

- Inwnort- A{eunr R.*ivrbl.. cMrcnl A/c: H Ltd

'lorol

h$r a. C(n! l,iabilnic$l

- Curretrl A/C: S Lld. Notes Payrblc

To|!l Arqs ldCumnl LitCrD'ul & Li.biliri6

'

Equity shac ofTk. 100 @hc.mdlReR.(01.01 07)

Tdil Catitil & l,iibilirics

t6,000

!!,!!0

32,q00

20,a!0

600g,o0 44s

qp0

{00.000

IUio.

3!,0i! l2J!! !0.0!!:!!@

4.49S

Additi$!l inlmotid:'"1 o" oi.o'.0t. u"

" '0"",u.* Do ir ors Lrd - l*40000;i ;;,ms odobd / 06. rs'l. dividcnd *J' dchrcd ro' lo05 r' b $ J5 c''dikd h rh' rr'omc

sLt morolH fd

:i l,ili.'i:ilf,'J5i:"Iflllill"oi*'" '. *** *" oi@un'|'d bv H Ld

B Pi*:]trj""rj':l{tL':'-li:jff;r;';u;ru:,''lttP,l',Yj *"'*' *"" "

"' lliill'::l','.H:i;::l''",c"o,516M{r'inq}*scs*d'rrr'r200oo(b@^var''$sTr'30,OO0rtrh'.hi>norbflngd'd$'\th'ber!

h) ll Ld icqtrircd ?J%3hsFs ofs Ld

jl filfilxlill'ff"::x-';iJi,l,l"1,!;li" ' *" *.*. " "* *" **^""'

,6llcquiFd: Cotr$lidtud Blhdcd Sheer

4. shon noas (.1,]/o!r:o) Evcft trnq Bslancc Shal d'reibl M.rerinlS lnd Ag$r.gllonic) ClDira liscd vahrc ol Bus ilE$:d) lnsuiblchreE$:d RiShrl>ru.:D R cdn '

qftl.LCrcc\irr

"')7v

[t,,r!!-al

PART A .

COSI'AIID MANACEMENT ACCOUMTII\CM^R|G .50

(Qket@ No,I k ehlrho.r. Ansvo dt t@ tan the rcynfhe quelians oJthispa4t

(i) Dirccrol ol a publ,( y.trrcd compd'J 'n

i ooa'o 'nee

i',! jareo. h h.r,porn ro d6nntu,J,b.rtr*r rhe p€rronn.nc.ofr rundJerind rhc pcrfomrm.rfrh. oBd,ialor" A.iCo,nprrJSccEt.ry oa$e Comp.ny, do you iho rhi'rk $? J ustit yor rnlsr.

Thc qrrcN sc lir! pr cc s Tk.100 pc' nrir ,^L60% wo+i',!. A$loriuls con per u ti,rrc^crbtl7o rtrd *llirr pricos |Er trm Inlls hy 2%. Ar 80% wdrkins. .rcr!k cos Oer 0riri'rcrcn$rh) 5oo i J cll. r'r,iLr,,r trrr r,.ll.l) 5 , 1\.r," p&fir.'rrl'c ft.o^ d a0, rJ 3' -no inso.'loll.' )o.'.o'mre .. I1 r: '1,-:.01-13

l. (.) lr'3 6y to d.r.mi". a@lEre cosr5 or I,@d ucc (oieoic.t whcn ! comp.ny has on ry . rcwpbdmrs Whetr co$p.nies e\pand fien todud pferingi and ih.* pdducrs !$ difrcr.'r.mount olEsouss.lr i5 more diffidlr ro d.rcmine accumE cots ofpsducc.ln thi! rirulrioihowsillyotrdiffcrcNhGb.rwcc'rrhcrrdniotrrlalp'mchaMrhcrclivirybasedco$ ig(ABC)dpprodch ro desisrl'rg cosri 19 sysreD?

(b) lh. L,cono'n( Odq quoiuD rEOQ) R i o(b'on modelLh,r slo'hrcs rh. oprim.lq-anr r) ofi',v.nrory ro nrdcr utrdcr a d of ?. {rDr 'oD Ho{ do mdurE u* rhc EOO mod.l'

(.) eBtr,ic poduct mlNfrcturcr ho dcwlop({ r riev c.Bn,ic bovl w uniq* rcduru. llisdcsi$ d.velop cnr cieNive hls sule6rcd thec pcsibh dril p.i4s lia Tk. 15 ro. StrpcrSh( ll. l0 lor Dcluru lrd-Ik.7.50lb' EN$ iry iDd.i.lHir nlrkcri"8 ninaFas ot,r or rrh[ rh. sholcsrlera,d rhc'rch]lcrhavc ro b0 givd 4 l€n 307odisounr. Tl,c e{indcd fircdcoi votrld bc tro$rd T[.t0.000 rnd vsirblcco$ $r s,it woqld bcT(.3 50.

(CvP) analysis sisb i" unde6bd s ih. bcl8vior ofa pmdrcrs Dhr!r in E(f6ducfsourpur lcvct, sctting

belpplicdrdaco ptrDyproduci gmllrlplcproducr?Expldn.b..ppLied ro poduq iral h$nuhipl. c6r driv.u? Exptlii.

(c) coi$rny lus rcv!tucd irs 'roHin $*rs dui'rBihe mos |grt .@oundns ,€riod. ft,wwill rhis.rlcr rlEsl.uldior ofRdnm o' C.Dirol Emptotid (RqCE)?

(d) A r.crory is wrhiu rt 5oi epacny;M prcdrccs lo,0b0unirl .conorTk. tso|,.runiras

-I k,

?!(Tk.l0fix'idl

(i) C.kular. Brc.l EYcr(ii) Ho\ itr'chsho(ld rhc

PoiN(aED ror..ch nodeldfimric howiniurachtor$ll ordcrIo Dilcr 06ft ofTk.21.000?

@

e9

lrrsq. I

l. (a) Rrtios aE oDc msN of lilyzing fiDancii| idcocns. ttrridt a* only as good as fic undcrlyinginfomariotr dnd rhisnu$ rncrcfore b. conrideftd as ro irs rliabitnylrd rhe dlgR. ro Nhich itmay have beef maiipulddd. So you

'le"a ro *,r*, orO" ri"rirarioN in de u!.nrtne$ ofrurio

&lrysis.l! rr'k co oxr, cNpldii five chictlimnarons olrhe ulei'jhc$ ofB'io aMLys s in brief

(b) Uid.r variablc conins (vC). fixed m.Nf&turi'rg c6c f. .rlud.d fom rhe @3r ol inredorics.nd rhs ad lM con of, E poi.d in which rhay aE iNutr.d: whcEas fix.d nanufacruringcosis arc inv.trrod le and bccome. pan olconoig@ds sold ii rh. ps od wh.n sat.s occmuMcr $$pliotr coniu(Ac). or the b0ris orihiscotrc.p(;4 how do leveLorsales ard levclorprcdction after opemring ir€nc u.der lrriable co{inA rnd abiorprior cc.ing?

{.) DivDid' z hir rhc rurlo\d! iinincidlpcrlbnun!e

would the divisjor *ish,to acccp! I trcv possibte iiixhcnr costing Tt. t0,ooo which woutd.nn psllr olTr.2,000 pc.atrtr$m lrrrjcNr'ludjon *is on rhc b0sk of. (i) Retun or I've$nrcd{Rol):md(ii}Rcsidurll'rcotrr(rtt)? : ,,

l5+l+31=t6

1. (r)Wh!t!Erheprcli'ni'uriesfor E ldoplior of a synam of b'rdgcbr, conrot?

(b) nc\.bcb..dgurFrdts{cd,rlr\co'ruuLvLar.ad.ro-rpur.e\etofr.coud;erpclodFl.rible budg.B help mnrs.'s Ea'n moR i'sirhr imo th. au$s olvJian(.s rh.tr i) avaitloRrM n.ric bud8crs. To enjoy fi. n.rns ft naGd, hN c.n ioudewtop frexibl. buds.rz

t) sl01c rhc lrgur i'r i',ialli',! pBlir Driiii'rsindronrp ryrlm.(d) t rls Ltd. trulbclures slcchlpueosd gduge! ld cuiomeG sp..ificdior. Th. hishly * ll{d

l.bour for. is .lwlrs wo*in8 ro futl clplciry mi, rhd budS€r for rh. n xl d shows:

Opsoli'rg proir Th. 40,000iOp(mlirg r$cG Tl. | 50.000;

(i100 hou6 (r'r'r. 5 pcr hour)

Ia& &!44p,0p0

16.000 ,,.

!q.!!0 tq!!0!!,!!!

w

A..nquiry is lwircd lm M.rw.llLd. for a saug.;hich would lsc Tr 60ofdi4crnarerial,.nd a0 lab.ur houu. As ! comprn, Sadry hrvii& sed lndcEbndirs and $.^i"s[nowledse oft]ie coNepls ard pmcriccs msociared wnh danag;Enr accouDriog i'r Le\6 Lrd .you tE rqun d ro pmposc b€io4 IrE prh. fixqriolr cdMrnie:

(i) |hcn {i n[D.iccNqu.rch Ma\\yclll-d.(ii) Would rhe minimrm price bc dittcrc if.parc c.paa4 *aavdlable bur mdrials *.rc

i$ilcr o x qf ok ol lk.,l.0o0 Dq ycnr'l

I1+3+4+13+1n'ti

6!INSTTTUTE OF CHARTERED Sf,CRETARIES AND M^NACEITS OF BANCTADf,SH

INTEIIMEDIATE E)iAMINATIO:\ JULY-2007t,Evct-. rl

20.! alNANCtAl- COST AND lyAi-ACEMt:NT ^CCOTJNTt

NC (NEWSyLL\BUS)

Noc:QrArldh ,mr tu drrokl llt t,!lkh. Sltrnr! tt:nu t)ook tthul.t ht rvrl ltt luch t(iDrL'f nt tn^ oJ t t'c sanr.t rct iu' n ! he u6\ (kt i1' o"! t t,k i' ohtur o! kq t.h!!

r' Rf_ TINANCIALACCOUNTING

MARKS 50

( r$8r,,{ /rze ilch ilu qucrior N( .,

$hd do Iotr meatr b, A.coutrilra Stardads? V[y iie rhe* Sraid0ds rcce$ary? wh.r ii. ricr $rrs6 ind d;rdvrtrbacs of Adsu i'ra Sl!trdftls? l8

Th.lollo$rs kthe Brhncc Shccr ufDCo. Lrdi,

L,______4i!!S_ ___

Fiqitiols AsG: C6r of D.b.trrtrc

1l,0003ltrcsofTk. 100...h

Accutruldtd poft upto ltr$ ydr

Tdrl Asets

l!!,!!!

Iti,!!!

380,000t00.0004!q.a@

t,230,000

1180.000)

!!!.0@

Eililti20.00

r,i00,000?:0.000

(.) Profir ofr[i3]qr i'rchdus l'1.20.000 i'rcon. fionr rvcn'ncds(bl Mi*.rulGof.$cc:

- knd & Blildirg Tl. 450-000:- Phl{ & Mi.hinery Tl. 400,000:. I'nrr'n ds Tl,.500.00oi and- th.cuftnr r$.c aE sonh b@k !ih'c.

R.qdrdl, Crlcnlare tlE vrlu. olcoodivill or rhc Ursis !f 3 )ca^ purch.sc or nLp9 prlllr. Nonnarctum ol.lpilll enploldd i', rhk irx of bnrirrc* i1 l0%

tt?

fh.(nNr\ scDr i'ro liquiddnr Mnr)r)lr i'r ci5h ntrtl ( 000 slDru! of llItrluid iotrimrtrrrdro ll i0. 0,U0

llquircd: alo\. rh. hq,l\ {l A C.

l\(lNi!.{ C{pihl, 10,000 rlrn.5 ir r 00 (!|n lNhliNJ (\ t.iJ{pCrltihl 11.000\l'i(.', f11 100!iJ)

]k rolb\rii! i5 tt.lrJ ccshdDr Co.l,rd irorjl rl 1006

- .cdu Rccnihb

I rsr ll.Cd rdr ll,,N llri$

-t

!!,1I4

(|60.000r

L:-l;;-r

li$n rhc follo'!i'r! Ftrricultr'rr.ir eMcd .i :r I l: 1006rnl

CiJ, \it| BrnshJc{r lirl,

, ciNrtrl.!

I'Nridenr Fund cotrtiburnnr

rk\iJctrr limd l d{tr'ctr{

o\ r, \r,jt[._

?,00.!.00!)

__ _-{q!qL,

rlt hu\i',c\s Nh vnd b llc. l.rd o0 . {rbidddid' .r n 600100 dc[ rr i Mrlcr piice .f lk l]t nq sh.c. Thc c6r or

l-rd.

oln rc$ly cjnblisrd bxrr. pNp c lr.oilc Srdu c lor ic

ll:.000 r'ftn'c liu i'Nu{ircrB

1.500

,^

12.500

i_I,li!!!!.!!r!!1419!!

(r) R.b.r.oi Billsdi$oi .d tror c\piEd ll- 11.500:

(b) nl.nlgcm$r€rtrtr$)dur{rndi',s 1t 9.600i(.) I'rc6t rccn'cd btrt Nr n.cired'fl l't.r00:(d) D.pKirrioi on PEni*s 1-1 2500o!trdfnrir'tu lr 6.n0r):

(c) Ac'lphiccs.ctrJo's. cNxnJothcrobli$rions rl ll0.01r0i

1r) llill!dicJ tu' olllt rlr l:n0ol)

1,t,r0,000

,/' ltd

/ocosl ,li Nl,\\rcuNlt,.Nr r( (1)( tl tt(;

M R(S,50

(,\n$rrra.r/,r1.{u.ni(rrnch"ln'!qrc{i,rno IJ

(r) L\plxi', rlc rii'r riic+tr,ili5irli srlg' \trrblc coii'r-rrtrd l|lynflior roji"!,!_!t r-1

rricn!N l rr 's rad rc dchu of nr nrrrri'dtr i'r!dlshudt6urDcu!!.

(lt _otrdlctr rtrq rlN q\1.[rrcrn5 r{. r'r'.! (r.r d ur r ro rlr Ji r'gr.d ! _ uo ) otr r!' r!](rl Nhd hcb6 conriblrq urrrdr rhc larianc i'rv.nlgrior dcchion? cne d ba{ fiirr

r\l) rli! rNdirg ndci'L I ol Nri\scLr L(1 .n'ihirJ L ic ht owir

.' !!2U!r!

t0,00!

!!,!r"u!t!l

The br€rldo\ I ofthc coys ido tscd and

tl,) lhrriDfu n s\(.\ Lk .r b(!l( tr,)c\chrnlci, isrs ntbNs:

loY! lt(LreNc sh.rcr ll l0c.chr.ttrir\ 3hiN.fTr r0cr.r,

ali$ rh. aborc I',hnnfln i$rnri'r:

i) \\'h.r rhc Bul ly l\,nr ir rrtruli)rJtrtrc_10{)6Mr)ii) \\h0rollccronpaln$oLLLlbci !rilt!\.\ncrs$doD,ebbc50%otrlrc$l!r?iii) !rhd!rMcfccrdnr|t.fir\otrkttF.il\aLcs rsr$cdhy 0!Z)

ll+:+2r1lnr+!)l- r3

(r) The .ct irrom. lor Coldcn Ind conrp '

for 1006 s$ Tk. 110.000. Duatrg :0rJ6.dupccilriotr otr pla t*qs s{t fk. 114,000 ononiirion ofpare0r wis Tk.40.000 ard 1r.co pi,rt ifarrcd r lo$ r i $t of rss6 .f l l. I.000. Co'nDrlc M canr now rrornoNhri',S dndci iD co',pliDrc $irlr r\tui(oun! b ll's Cish l;lo\ SralcDrcir s |.rs{u.iri8 iM f\cMtrgc lturN rq37 J l]nn-qlrdesir Accotrniin! shtrdiid 7

!Jl!t!!!

Nlrrrcr !, icc or'clNn) .rrr!'rl'c NnpI'J,lu r c '(rLi(rn, ri rc |,!

,7t:

i{l which (o$ lrc irririallt rrcarcd

(d) Nhrlrtnr le rcsoico$rrr( irgD'trn4c{r.nl.ccounhtrrr l{dorn'

Ih?phtrt\oded or ll :8Oi{ rllmtr1{'1,'or ""h Ia00hn '1facror! o!dlrein e.Pei*s r rotrdrcd ro Lr :r'r /'

Inir'rl'Ldr\ri"lifl n ( Ptrtr-

l')sNtuli"!\trnrnlLriillLllt(:'frsrvvrir' c:

Tk 14.000 (or mnnlr caP.crY,

( iii) llllicicey v,riars ll-5!3i _i')

,\ fr.!, cfl !)\ 11'u01fr$u!s thc liriow rsirlbnnrli'n lor $e vcd 2006:

f4:'ktcor'i I illfi3ii$i,:'ii*, lf :3333Variabl.OvcAcad '* ,r,uuuLrtrihP.od,rcds.llinspfl.csp(runn . -,. "L: "", m oiT.i ror lhe pudh,* o'

i;ri:il*li :il"iii;l:;l;y.,ilils{* [: :#;*tmil';'.',i'Jf H rl"x

:','.l,:li:'":j.:l'l:::.') ,,',5000 r'1'] ''c '('8r'' c!tr $

rk

('t Dn,dfli yicld rl'c(qLtrr) ilrc\ri I C.'cf l-,n rL,cPturlttt(iii)Ertri'Ur lorcqtrn! ir .\

.s a$eb for crrcnal rNni'r-q" aM whrcl' cois are '\tcn56

dtrd o\1Nrmsono n sv{cor' whr,' i]"_r,-!.,," ,

o, r,,.ddi,iotr,or,r..oi'c*n-*r*d.,r:--"1:],11'::.:::lril:;i'l'l."li'JiIIi;:::"i,,...i'lonrii isnscd i'r rhcrrirrJiniL,loanrliQ i cilodl Ho$ ir irtrtliLLlo Nr irgofrcrrr

.h, il;;:;.';' ',',,',,,r,j,'. d

'1;00a" *"*Lrm(br'"h trr'o''

'' rr r.,"i,i,.";,'"..-, "'I rt IL( tr\uic^ -rD"!!n r aNrtr'rcd ir 20"""f I

Fro E trbovc i|roirn.rio r$enr) Th( rohlItrn'Jl'o{ o rlr'e'6 irg Lroio') porc)^

,',, ii:" "*i''-"'."r- -', ro! rlr{r"or'tr o{riir-

'r) lli( i\lrrur':cntrr: Id qr' m- r h'JF!r'r) rud'ol IJ tLnd J Loii'u \v r'm ln

'"...ii,..i,,",.,,,,,,..,,.,,,:. h.n(rlr'ronnd

R n i$nN sivi'retoui rc!o'n$ snl! ions ?s 10 vhdher rhi\ 'ffcr c'n

rNxirr r.rsdor sher nocdirB $hdlrer b

$cisr$ do co'Fnics u* tor pcrr".-*' ft":i:f:i'.(c) vhar fitrancial .nd troi-fttncEl

INSTIT!'TE OF CHAIITERED SOCRETARI'S AND MANACf,RS OI'BANCIAT''SHIMERMEDIAT€ EXNMINA'ITON. JANIIARY. 2OO?

Lltvct,rlt03 FINANC|AL, COST AND M1\N^CnM rtNT AC(:Ot iNTtfic (]\ f$ SyLr,ABr;S)

Tinronllo*d: J hour

Note: QAtio^ h,^t hr u,lwril u1 tttrlilt :ilNak ah:r,(' hr.I \hrul.t hc u\!.t tteach p Dillcrcht N4s oJ !h. wt qulitnu nk\t b( a"seu tlt n nc dk( h d1b ol

l'ARl AFINANCIAI, CCOUNTINC'

MAIaKS-50l,48ett Qrestion No. I |hith A .onu'uhrry mt tN' o! nrt rc! ,u1 th \ Nn )

l. (.) rvhar ar dreonnno( ot ltmNiat i'rtoftarior?

rb) Dis srh. A(otrtrrnF rnN'nlL,

2. A Ltd. ond B Lrd. agrrd ro lmalga'nric b, ransf.ri^s rh. tr enaki'rg ro I nc\6mpdy. AA Ld. fom.d iorrhat plrpo$ Onri(dat.ol Eransllr.BrianceSLeeNolrhe rwo companies wcrc a3 unde.

Tor.lCDm{r\sseb

r30,000|]0.000.D0-!!! ?!-.4!!l

'70,000I l!)!,!!t! _ -

--- r-luiI

Mons((s(urd on FRhold

'Ihe purchas. NNidcDriotrursi5rslor:(r) dr rsu'nprid .t ft. li$ilir.cs of borh cofrpaiics(b) rh. dhdr4c olrhe Dch. (rc ii B r.rd, b] rhe knB or4% Tt. i.500 dsbedure)(c) isur ofo'riin!'r rnrEs.I I rt l0ocachi',AIlLrd

#

3

lP.s.2l

For ln. plrpN oflmnslcr. tho trss

B Lrd f

L

Rcqun d:TlE BlltNc SlEr or rlrc ncw co paDv is on rhar datc

'l h. follouirg i',fonnarion arc obrrind |o'n rhe bdks or ' conFnv

- l().oO(}Equ|l}shrEsofTl !0c.ch fullv ptid up

.TO,OOOEqui'3h.E\ol Il r0.dch ll 7<0p'rshrk

- I O. OOO Equitv 3h.rcs ofTlc l0 ctch, Tk 5 pcr shlEpaid-up

Fircd Ass le$ d.DEciinotrrsli$iMry E\Pcn$s

R.quicd: Valuc ofcach tnc ofsntres

4, Fom nr. followin3 led8s btlances of xb6nk.s d II 12.2006

Ban[ Ld, prcp.E th? Balam. Sh.ct ofr

li

Casr N Hrndi' 'irh B,'l

Bollwins Ircm orh.r B'nk

t*_--url,s'u*'it.ac'ttco"'p.'.rp'io-r'cqr"t10.000 sl.cs ofTl l00 cich

---Ll!ll'!!! -

M(N ar Call rnd shon Nnricc

R.s;^a Fund .nd o'h.r R.*d.,

e;i;iiiAh., B.trk in Blishd.rh

c-.lrcftrr'a.sonpE!4Betl

a;;; ccth cr.dtr, sud ou"'Ji,nr6iiii-'*ontcda..leua!5!4

fr'F?

It

lpase,rl

PART ACOST AND MANAGEM'NT ACCOUNTING

MARKS-s0(,4BNte Qu.it, No, t ||hit tt 6 .onu^.t! rhtt tN t th! tua lr.h th^ pua )

l. (r)'rn.Mamdancnr objerr.sorcojAccotrnntr!rEIDcond.ien'ii0rion, and (ii) con eotrkot.: di!cL $

(b) fal crn b. ch$ifi.d on tu basis ot dcn nlrur and orhn tsrurci - ,i ncu>

|,') lndo trlnr !'rrtrru...,ts h,t!n atrs nt:rj r,r{,tiuu ,.rppn4DE

'n rhe tona0n?

(b) Tl,.c6r ofninufiqu'nd. ccno'n produd d BO9! aprir) E.

M .riis -t1. t0.00 p..nrir||00N, n

vnirhrc c\pctres 6 00;crtrDirFi\ed crpcnses l3l:l! ps trrirTo1!l 4j.q0 plr unn

fi.trcducr is old lo.Tk.5LOO o.r0nir.Thc,conDsnrjf

'r!.,v.d r, nfcr @ Tr lj.Oo pd uitr f!, a ro(,sn hu)s. d,o.n(rl's oftr @ Tl. 40 Fr u.ir tmn n ltst bqrr tjch or rhe or(a *,rt rcquiR futl

(r0rl)-?0

;rt

J.

Advise thc narog.'n.^r sbod b.rh dr ott ts

(a) Pbfir $os in C6r AeounB 0nd Fj.lncirt Aeouns aE g.n.nlty nor rhesam..doyor.8rcc? wh)?

Tl. r72.400Worll overl'ad underE.o!ered t.t20gJlie oErh{d RowEd i; aics

I,n,v;nl roL L,r'J,r'J D.trl'riut dul'tr

Itcqu'N{: Profir rs p( Fitutrcirt A/c.

_.ll!!_

tr.5!!

Rc .rrhc rrc,o^ prcniscs osns,r by,hrt;t;{ur i

(b) A mp3iy giB tu th. follouirs infomrion fo.2006.

PFliniNry cr*r*s *.iu.n afr

({

ll'Jrc-{l

Th.icrlalco$ dib flrd lotorris ol MA X ( o.

Mr(h,07 16

tll2 ?017. June,o? 6

I6 l4

ro be re..!.d ar rhc rtnc.l \rlr.Sal6 poLicyolrh. comp!try is- 25% olrlE salcs50%,is t|r monrh ofs,l.sand rhc remainiig in

tlE!ll!+-qL u

- ri

'1r

(h) CrpnalcrDsidnno pLrtr'!{r 11.4110.000 ti bc PnkrqLLirlt iApri :007i ir

Reqrircd: C.$ Bd!.r lirrhc fi6thdloa2007

(d) Rot hTk. 10.000 pc.Notrrl'.

(.) Y.arly inLrett on D.bcnrrE is Tk,140.000. *hich is paid rfi6.ach qRner'

(0 C.pnil olrnc@mp!try is ll J0.000.000qhcrcts lopz Oebctrh're is'r1r.000.000

(g) MiDin,m c.sh ro b€ moiDhinci by fic ronplny isTk 300.000 Rcquircd motrc)

tu h. tofted lom botr[

-.'

\f_l

IIlSTITUTf, OFCTIARTDRf,D Sf,CRI]TARI'S AND MANA(;I:RS OF IIANGLAD'SII

INTERM'DIATE f,XAMINATION-.IULY-2UI6LevE!,- tl

t0! tlN^Nclat co.sT aND MANAG t:M lNl Ac('ouN l lN(; {Ntw sYLt-ABUs)Tinclll trl: J h.ur ft&lmrrks lrrr,

\nru Onfrr,,'A1 l' c,rr!tu t n' balkh ti!t\td. orwr hu* r"'thl h( r\!r rn lr h t dnDtlkNnt t"ti\.lttp \|nk.tltei'D'N! tu un:w(tu|nt an t.. itt.nto tn:t'tMtr

PA&l - FINANCIALACCOUNTINC

MAR(S- 50

t^ns.r drj rr@ qu.stiotrr, Aii qKrions c'dy.qual n!*s 2 na sarerc*tu{ n'neat'c*)

llNfolldrin!is B Blliicd Shd olX C..l,td., as on lli Dcu.mbor.300t

1|tucddNill 55or)ooSurdryAse6 1,645.000

c'sn 5 ooo

AccumulaGd lo$ -!00,000roEt 1!Q0,OO0(iatul Lnkilni$:

AdlMiTed.nd l*rud C.Pikl:5.000 l0o/oCutr l$ivc l'tr'crun.c shrA ol Ir' 100€uhri'llrN $0,1)00l5o.oooEquiltshtrrlsollk.lo$ch 1,5{10.000

ll%Deb€nruE ?oo |)oo

aRoits P.y!hl. -l@,!{!Toral 2lll0 0{&

PEfeEnc dividdds h.w b.q actrmulatd fo. tlE ld lou vdE A $heme oadoiqntri''rss .riE d upon, *hicn wls as folli)*:(i) Y Lrd.. *ill b. fom.d wnh rn autho z.d epiralofTk l250.000divided inbequiJ nDrc'

(lll li,tuit' Jtir.hold.rr ofrhc old oo0rl0try wilLgd otrc cquirv Jraro lor cach nu(\ l)!l'r ' iFid.uD vdu.ol Tl.5 persha(.

r{r PEle(N. ehtEhold.G *'llrrl,:0cquirt $.rcs fo' ah ptfcrcEsha( hcld d a p''tl{'irrlrc ofTk. t t$ ihrE.

(dl D.bctrtuE hdds lill 3d ?0.000 cquirt sl$Ns d Inrrv nt'd'up-ic) PEl.rNe *trhold.u of rhe old conn nt {

'll mr d.tr. ru divid.nd1

(ll Rmah'ngunu:cd.qcr' sh6 F b. ur.n otd md p.'d lor in fullb t\r rrnc''u''(s) Y Ltd. Nill lak. ovar al! de isss and lisbiliries. PEvided rhit thc sundry !$e!e *ilr hr

valuedsrTk. 1,245.000.

R{oiEdi lodml cntri.s and ths Balmcc Shet or$e new ompatv.

Inm ft. folhsirr Trirl Ballna of x co Ltd rnd th. dditon.l lomJtion I'Kr t\r'\pNp€E Incom Sd-m.nt tor rh.

'er end.d on lli D'Embc' 2005

'nd rh( lkl'nlr thcd " {

1ntu

50.000 Rc6i"cd Ernrol!la.tm Actflnts P,Yablc15.000 [email protected]?.000 capibl: 14.000$ ds of l r. l0 each

p'7. lhsc.l

l oudld lor rhe lbNl{ isis lolloss

Srl$vah'c rk :\600 rk.2.300 Tk.

viri$le con l-k ?,!!Q 1 k.2,!N Tk.

Co iribur otr rlt 1.200 Tk. 300 Tk

.ldq!,r.,,s,4i C.lc!l!I. b@k even poinl ii t. lollowtr'g ctrcudslatss:i) Prodrcu arc @Nid.Ed 6 scqu.ntitrl dii (in unils):ii) l,n'dEs.GuoiideEdascotrirnrrir(2r2t:rz)(;n!la) (r'7Lr'r iN

r.) Wh.t.( h.Durp.$rof cslc"li 4plttriiigvinrn€rndnn'ardsvr''re'rb)

^ c.riodiy hB rlncc P'udu

tr'c d.pidmcnild.n o, ro s nrn.rv hn tf. fo l's; A 1 \

lqq Tk.!6jq

Tk.2.!!!

2,000

?:.'

I

l'l 11.800:P? ll 700dtt|l 11.500

SlTl.2l4dnd52 ll l002.514

Tllc c\pcn*s ofOc $^ icc dcparhcns is cn.rgcd our on I pcrcc r$ bosi's r'llie'

s2

Rqnit.l: Pfto.E i rhr.m.m sho*in! r[' lpponion'nc of tF sP'ct dcFnm$N

*Ji"o i"to i.a*,io" a.p"n'"tB bv;imulut@rs .qur ion mtthod (4+ I l)= l6

i.) Utrdr*harcircqBr.ncootnarEioninsisn@$rry?ii; Thc rollo*ins dorrrly budud?d {dvllus hlvc b.cn b{el ''o n ra hud6d sna'nr naru '

olMZ L-m,f!d nr'Ll'c vcn cnd.d l0 Scfrc'rh€r 1005

46,000 t2.000 5r.00015,000 r'r,000 19.000

18.000 ?8.000 ?8.000

D$i'reS.prc$be:005. trctrrlr.rivltv w{s 1.292 (tic (wh ch wiJeq!rlo 6ll pcrucrl

sclivitv) dicxtrrlconswere

DiErmdcial 11.500

Di€cl laboi 44.000

Pdduclioiowdrad 46.?50

Selling:owlhad 16- 150

Adsinishriv.o!$ltc :?.300

tu rh. 'no

h ol sctcfrbur 1005

mcdDd Vs CroLir ixerr'c{

(t Iv ln(iJ'ldrLrvi'( \. N n L\ '' ll!!l Lirq'r" r'l Ii

\39'Tltt

t

NSTIIUTf, OF CIIARTERED SECRXT^RIES OF BANGLADESH

INTf,RMEDIATf, f,XAMINATION - JIJLY ZOT3

LE!€L - N2OI BUSINESS COMMUNTCATION AND Rf,PORT WRITING

Ntu: AM dn q6ti@ Dif.rent P@B of th. setu qAt'on mst b. N6.d k oft Ptte in odqolseqe e

I wnr.Mc$!) intbour250rordsoimvon.of rhe folloqingi. G.j]MB apod od GSP faci&ics for Bdghdcshii. Claificd le.rd Bsking l.dufty.iii. Edu{ton - $€ risli of.v.., citian.iv. D.Bndrtionofsai.lvolu6

2, !) E\pl.in vith.mplcs d. conccpt otB$ine$ cmmunic.lion od disbnion th@otb) wny is it .sfti.l 10 dtm Bood Bot.nrn* in 3 busincs dsDiz.ion? (3 + 7) = | 5

3. .) PEp@ ! prs Ela$ fd tubli€.ion i0 The Finmci:lN.x ftgdding rhc jus mrclud.dAnn!.l G.neral M..ling of you @np.ny.

b) D6t $ rdv.niem.rt for lh. positlon of a Compary S.creury for publishins in I1'. Dailv

c) A5 . Conpsy selgsy, wrilc r ldr.r b thc edibr of Th. N.e Ei .dplcinite abou rh.16 of produclion i. you hdory duc b nlquon lod sh.ddins. (5 r l) = 15

4, 0) As Equered by rh. Mrnaging Direlor, prepm a b!i.f Fpon on comput.riuridn of rh.A@ulin8 lunclion ofyou. oompany.

b) a\pbin rh. difredos b.Neen a "Fom.l R.Pon a.d .n 'lnfomal Rcpon" (3+7)=15

t. (!) Cotrd ln. following slds :i. H. no h.rc no pr1idc..ii H.lilc the c.n e ho buy il.iii. Th. plr.nls be hlppy wilh rhe son\ cxan resut.iv. lt nol b. nic ro hun olh€r p€oplc fcling.!. I !m an.d b msh rie.

(b) Fill i. rh. bldks :

Tk. 50.000/. frcn th. vrultii. I

t. Th. om@ [email protected] Had ofiic isv ICSB c.l.lEid 3"

(c) Mrt. snenq using th. followin8 words,

\

\

lp.ce2l

Wnt . pdcis in sbolt l/3n ofdE logti of$' p@g' giv" b€low wnh ! slillbE nd':

Aadltins ro lh. Wdld trv€hqt R.pdt 2013 unEikd b)' Unikd Nlion! Csfffi on Tnd?

sd Dcst-oFd G,NCT D) Bo8l'd6t '*ircd ndb $ 3 bilhm in fcigD {tircl inshd-'fiiilliiiinl'i r, -"- rv fu d3 itr dE licr orrh' rad dot FDr eMrrv rer bv 13

*-*ii" i iijilrri- iimrznin$ r'55Eillion in rPsio6nsc'l Indcd 'fwerootdrh'irji.,i.."-, e-d.d."' r'* r!r.d wl! dri4 th' 8lobol dnsntud

'nd hd surcd rMnd

Ddilion mong $. 56 6onmro.

Tn. Bd.d of lN.itn. Gon @k th. optotuitv lo 3t|l)*@ I'r'!i fmdinS! ot rh' Epo'l !o

*,ii"*,* "-ria-"i i" o. @nmv rnd dompl'J lindns or thint bkt bdh lsl ud

t^E!o wifi tndiL rh. dom'ndr dono.v 'n

-' '*^' -s'on-rottma bv P'ks ud N'ptl

liiTiili"i iii"l-'ii,J ;;.;; r"c@.;t mr n sd8hde,h rseds !E er m(*os Eulr siiii'iii:ii;"-iiii" -"-y n" $i4 $. bissdr chur( of rh' inno| or invcsmr *dr to b'ili.iiiiJ."i"* ""';o *"' iraT Nrr'o wn'6

'l'' turv c.h s'p'{ powr' grr

Jiii";**,.q"fi"c t;ltionr 'f &'lld or FDI iu'eld b drv in D di cd tl26

Bv ft. Govmmenr's oM ldmi$ion mcch Emd'nsb b' done in rcnc of 'doFins

polna thd

il"lri iiiriiiiJ r"' ",."a p"nod obviobrv rh'G mbr h" rund'mcn,r Erh'nri

'rongii*l i#. nf t q"-, "r'-* "r Poricv b nd m rhd !rr'c inv'sbn ro crui in $' ros

lHil'6iiiili;r--.;.: * or'r'l r* a.*n" *-r* u, oou- soo' 15

TgE END

INTERMEDIATE EXAMINATION - JANUARY 2OI3Lf,VEL.II

2OI BUSINFIS COMMUNICATION AflD REPORT WRITING

Tine .llowed : 3 houB Tobt i!rk3: I0O

Nd.: ,1"M rI qatri@s Diieqt 4tu olthe tM. qBtin 6ut b. wete.t i' @. pl@. in dderats.qurce.

INSTITME OF CI{ARTERID SDCIITARII'S OF BANCLADESH

iii) wtui e $. Rm.di6 !o do away with such 8rp?

publirl'cd in G.nNsFp€rkmiih'ng,h.'nrg.olrur@mpd).

(5 x r):15

!) Yor rrpplia in lh. uK ha infonn d you $!t d.n facro'y rt@ h6 b6 cloed sine dicdu.lo l.bou urcd. S.nd an cmail to the $pplid ftque ing rhen lo scnd your consigmentby AL'al deloM @st

b) wrn . k[.r of cmDLint lo dr. Ednd of lnc Fimncill Exp€s in respons b dE repon

t

5

WriL s sy ii rboul 250 wor& d iny one of rhc aollowing;i. Inpon0o ofdniB h pof.sio.ii. RoL of dE Regi3b& ofroirl Sloct ComD.nias !M Fims in Mnof,ic developEcnt of

iii. HutM Righb sd Bdnalrd€sh.

i) WIrt b @mnuic.rion grp?

a) Yolr e $e compdy s4retrry of a lisLd Co4pany, wite an oftee Fcmo ro rhe CEOdpl.ining rh. dimouhics you e feing ro d6l wirh thc visitoB sd public iN.$o6 du. toirud.qur. oF,e spqe ,nd Equ.ning l,in b Elec you' ofiie hlling sp6e ol d l6t

b) Isue a l.tLr ofapprccialion to your A$istdtrl company SecEory for his excellcnt draningofth. lasl y*rs DiEb6 RcPon.

on. oftour m.rlatirg tcMnncl h6 ibsndcd *ith n0MeDe amount of@lled.{i oah ofel$. Omn a coutionary letler lo your buy*s so lhar they refBln f6h dealinB with hin

QsAFt5

(r0^2)=20

'. Tho Comt.ny d6ledcdpirrl of thc Company i, Tl.

iv. One dcld.d, rh. _ nun b.

(b) Codt th. rollowine *nrenc.r :

i. Hrw h. do fi. wod(?ii- n!. Cm ak nrc ro rcpd dr wrir..iii. Iflou donordrcjob,I Nill pry yon lDr rirg.iv. I lis happy ifh.sillbepunhh.v. An.r )ou n.Fy, suE of ! mousc *h€B brry.

lP.sc2l

(5\l)=15

6. wnt. ! F&ii in .bour lB" oflh. ldglh ofllle plgg! giren b.low wirh ! 3libble litlc:

BMglid6h S@uriti6 and Ex.hlngc Commissio! (SSEC) aoncd r pancl, which will suggcd wavs

lo i@t!e fNis! inv6h.nl h lll. siock ndt t. Th. mova coDes 6lhc 66ck makot hG be.nsu,Iains nm . fiquidily cri.ir for th. l8t @uplc of yd6 Tho BSEC fom.d lhc Parcl lo $Bgqrw.F sd tM to !th&l focign inv.sb6 by supplying rh.n rhc El.vdl itfoB'iion !b.f lhrc.titl mlct inv.stnent stuio in th. @unEy ad lko al.d $. emnilrce to subnit t r.ponshonly. The fociln intqloB 6ne hoF enher on ihet oM or influcnce! by $me lealsrdtbidcF. Fcigl iN4ondi .@unll fq l* thd I Fstr or lhc totll Ddt€t opitilizrioofrtE DSE. Th. |||e ol th. Eslldd it in line with rh. eat m.r*cl dinulus paclcgp dno!;ccdl.rt y.s folloqiE 0 p.iF d.6acle. Ar ! frerjtg, the BSEC llso decid.d to givt i fulln.dg.dNrcha baniiing lien& ro a :rbsididry ol a p.nicllr blik A lullncdsed merctunr bdkpoidcs x dNt r ot fiMtrcirl svis, nrs ilcludc undcturirin& issuo mmlccn.nq ponfolio

letrdi'u ro ick nrvBroE. Th. ruurhror,l$ shlcd fincs to thc emntcompui6 wlD f!l.d ro submit t'.lfyqrly finehl sremeDrt to rlrem.

TEE ENI)

t

INTERMEDIATE f, XAMINAT|oN - JULY 2012LEVEL' II

2OT AUSINESS COMMUNIC TION AND REPORT WRITING

Tii..ttm.d:f, booE Tobl mrrls: 100

Not4 Awer aI q@tifu. Dwpnt potlt oJ the sana qt*tion n6t be ansvetad ih ohe plM it orderoJt'q@rce

Wito !tr 6ey in rbour 250 words on iny one olthe lollowingtopics:i. P&notina tourism ir "adufitul BmAl.deh 'ii. ErDon Opponlnni.s of Bogl.dcah.iii. Unsl in lh! Sm.nh induilri.s.iv. Privat stor l.d 4onoFic Srorlh oi BanSladesh.

25

.r Whardorc!urden'tndbJ _Burn.aCommun@uon:Lrtl.inlirh.&rPkibi whddo}!u undeaGnd br -Dilbn'on orcommun'6tion"? D'*"

"'tn *o,l!0, _,,

Dnc b drnDi.n.f |n'\ n r.r' &r rr' I r'.1 )otrr P 4dL r'c' h. r',t Fd *vsc )*rd r FAX ro \ou burer m sled(n $pld'n'ns lhc iruron dd .l$

'6\Lrin8 hin rhd

you uiu trtcr rh. {r?livcry d.tdljnc b} eding rhicoNisnn. bt An fEight d vout ou.xD.nss, so rhai ih. buyer lill not lo.. tJE mdtaWiir. a lenq |o dl. .ditor of "rhe hd.p.ndenf' n.sDopd qpEssins vour vi'rs on fie

INSTITUTE OF CHARTERED SECRI'I {RIES OF B IGI.ADfSg

dilDidaGd @ndirids of the 6.de in .nd |mnd ohi*a

5

!r Your.omDtny hG in\ened Tk l0.rcrc il rhe (otrtru.rion ola re nodem oill'e bL ldine

whft dl;.'der.ffi.nb olth..orpoEt. ome *ill b. lhried 'n

phlg *iftin ner' sirmolh' PrcD@ ;n oflice ciEllt lr lll d. dploltc or tn. olgoiadon itloming rh'm orrh. Dlsofshiningto thc net pcmis

br An-.6DloE. in rw A@ntt D.Dm. ra htbituaGd l.t. @mfi to hF sdl pldc' As

th. P.M;ncl VMS.i ol dE qstniarior. isu.!smina ld" b hin *irh rf*nLe to rh'vorious vclbll wtrni',gs givcn to hiD drlic.

.) Mr,S. ah'n.d h6joincdyouruompsvrslhc ncw Conpaiy Secrctiry. Dnlt a prc$ rcr.ssc(5xr)= r5for publishing in Th. D.ily Ste n.wsF.F

coner lhc lollowirg &nrenc.sli. He no lik6 lo ro hardiii. Sd'M b. th..lda bbrhs of Amtul

it. Me rot inr.r6r to lisle.lo ro! .r3un.nriv. h no* t mb lncr ain Y6le.&Y

Moke senremcs usi',grhe irllowine wods:

Filli.

iv,

'n ft . blMks ro complek tn. lallowinS

TIE sh.ca of ABC Limi!.d 8ot lFI

The of $. inveB outstd.wc ih--oulo

-

ou etde;Dhok Sdk Frchrng!

'stddr, Yd un.rpd&d

Oi]] =15

viE a pdcis in tbour l/l oarhc Lneth ofthe p.gsc giv.n b€low qnh ' suihbh lnl' :

Ih. mod.m mrld k 5 hishly mehdnid rh,De! bv tehni''l prcs'e'" lh' 'lpd

nrogrFs of

modcn dmmic *idG ha baom. po$iblc du' ro chinBe\' a3 retu'or pDg|B nnudcsii. ..nosrio or rcamrion, u* or Esaur..3. t d. .nd $ o( I E

'hc dury or th' Bov'nndr b

.-' 'a.

i*'""itr. 'ii'r' ".0r. "*onun(k> ro pl.v rheir ole

'n sn

'r*rve m'nner h mrn

'ndu*i"i"i" i"[rnl, . o. "Lr." ih. p.opk riuihr $irh pikidilm sou d r'ad the narion rc thc

i*i ii.'-"*" .i ' "*"' *D;d!;" th. mjd* rid n"ti"dion or thos *l.o rE drucd

"i'i ,i" il*i,'uiri" "r

r*i"r ;. cnrisl d.ci'ids r rh' rire or fte n'tion A: th' k" pla)'r'

,h.;;;d.".i nat'c c"_rcrut *p'n El'nc d"trio'" pan'ra'lr in derl: s "'|n d

imN;ld rc. oa Fblic policv. namclv mtdd surit.la* ?nd od.oir,ti'.a <.as m a.it ti."trd.ou\lv wrh lh' s'n (h'll'nscs or dcvclopmflr rnd *cuaq.'riii.,i* ii...i.r.t" a..*,nic por,q -..neo ro

'"pe'r ' r rJ d'mcnbr hrm'n r?'dom

trtrdtrt d$ $orcfinc hnnhnd s.f('cn'lcofliwThc ch.ll.nc6 feinE this counay lrie pdlv bdsut ot E uncv'nn< of rhe so{h p'*s

'i. i".",'i'!' i' *""'"r intitd;ns mi lho 'h@ominrs ot Pol'ridl riitotons otun rh'*

ahd;; !|9 tn* be$e $u i!.n opd sieiv -

m. dallo* re eipE$ion Io d $nr

A d.deEiic rommenl hs ro tuk. t dinincrion b.Ncn gouin"od h8nimtt' 'rpE$ton

of

i,*ii ai*ririo" -a rr'. .-'r.dcrions oranrinahoncl rnti_socil 'nd

anriPoPl' rhdts ro

d" l.i*i" *y .t rrr". n* e bdav mrnv cfiall'i86 ro int.soi saritv' dininal edlirv.i-.lii.-, .*"!*r, ,*;-, cmmu;r vi;h@ md a'6i'6 aea'ni.*om'n rh' su'itvlorce5.FdUty.boundiod.g|w'thcrimeandl'ua.dodelprcbddlv d.tin.i trtr Th. (hallen*. oftNiBm mui b. trc'd 'qrelv 3nd csolubrv bv di r4rGs

"i-iiti*r .oi"i-. n* - * no polili€l @mpmise wirh rcronse to inch Fnccdei no

.-'iiliiii i'iJii. n'" **t" "f

B.nsradsh hl*;un Ed ' s'@t dar 'r

th' hdds or t*riib

Vh.n ..ndm dist bem6 d|jm. rhw dr be no sbivllcne lbort Lckli'A ir' 'vcn

if ir is

";i;;fi;;.ii; rh.;;;..'"*, m!, wn od .n.ctive pohc'B to idd^ rh'm In spit' or

i"i'i"i i.*" r*arr i'a I"".!uon'llt rh. sdvrrm'n' hb nor rilen int senificdr n'p! to

;i*i';ildlii;ii'rri"* I' E,ime; Eilirrs msne !iora'ion orpapr6 ridt rc rrlc.ro

;;;;#;;;; ;i. ,'- ! .s siar qisii n. soenh'nr mu( Dt' 'nm'dh. 'dionh.il"',["-JiiO "m."1t.

advr*d to idh€rirs ro ruk "d l'* proD'rl, 'h'l' di\! hirsins

rhetr Fsponsibilir'.s. Far B nor rh. na urlsEre oi(nilird p"plc r JuslTe h -or gFn i tat

oiiy. ir'. *" pr.* r- ":"'r

.* i" .t* , p'l*"

a"

a

TIIE ENI)

IIISTITUTE OT CIIANTERf,D S€CRf,TAFJES OF MNCLADESH

INTERMEDIATE EXAMINATION - JANUARY 2OIZLE!'EL.II

2OI BUSINESS COMMTJNICATION ANI} RXPORT WRTITNG

riE. .llor.d : 3 to!6 lorrl hrrksr 100

N,r.: )Mr .n qwiio[ Dinerent patu ol the sahz qt.niot nqt be a,wted in otu ptde k tdt

v 2.

5.

Wril. u egt in rtour 250 tords on ey dc or(hc followinB top,cs:

i. amAl!d6h-2(D0, gre*lh ud prcspetiii. Role ol invesoB fo! sNbinrblc dnd sbblc copil3l m,rkcrli', CorpoEr. Cdetue ud Co4otu Sdirl ResponiibiliD .

iy. Fo€ign inrcirat in blctw.rd lintle. induri6;v. R4$ion dd urcmdmenl,

r) Wht b$in6 tu ommunidior sd ommuni€.ion io busins? Erpltn.b) E4l.i. tlE €lG r.d obj€tiG or.Ddo businE ammuniotion?c) Discu$ th. 9T.3 of onnunicdio sirh *rmpl.s. whd .E lh. do ind dorl

lunddncdrl co.Nmi.dion Dr.cc$ md wlry rhjr is tnpdn'ir? llow can rho cxisrins lcvclonnunicltiotu b. hpovol? al+5+?) =

ORa) wn.r i! fi. p@6 ofvnins bcin6 docunents?b) wllt L $is impod.nt for.fccijve businc$ @enunicrlion?c) Bri.fly qplain lho pw rtll q. snout follo* in witing blsine$ dmum.nt'

25

t5

ll+5+71'15

3. a) CoRpdy mug.ocnt hs d..id.i to exptnd thc bdns rhich ned almost BDT 500

millid. You M.MBing DiFqlor h6 dx.d you io coftspond with difreent bu*r to mmascthe lirmin8 wi.hin shortdr poatihl. rim.. As tou e dE @frFnyt Co.Dl M.Mact,pEpe . ddn btcr $ticlr vill b. s.r to lhc dif@nl Bul Md4.u.

b) PEp.E r neno forcircul.tion iirall employdcs ofyour o4Fniation announcins achange inlhe *o inshou6. (3+7) =15

Corer the following sroccsli. H. sp.*r $c Enelish v.ry w€ll;

.) W.it . lda !o th. edt@r of 'Ihc In&p.ndoe dpEsins yout mncm ilod a rovcnentfor poputotio conrol snd rtu My fofr&d.

b) NctA.{uiE Rdl Ti'n€ lnrcgntio, lnc. s.noun d r.{ay tnal lic conpany\ sha.h.ld.rs..d toid of dieloF lrDov.d a nfrc chdge io N.lcm BD Lld, Dnn t prs Elc& romounE th. DM. chog€. (tr6)= 15

OR!) You h.v. D!rch.s.! a a2 ' LED Tv frcm ABC Cosnan, wi$ . wmDV ot 5 yds Aner

m ud h.laya6 ! d,* str.rlow h6 bcn ,pprtin8 wh.ne!c. thc TV is swith.d on wrir., ledd b d. onprny clriming . r.t.t lor a pmduct u.dfi *mV sirh rclcvrnr

b) Yo! !G rh€ Busin< conlrollq ofAMT Codpant l-rd. conpcn, mdagchert hs deid.db inu!d!@ ! Dcw prcducr to ihc nurkcr for iicrsing rhc mark r sh.re' D..rr . shon Eponb ti. CEO ft.i.8 rh. d or indnor .rd rhc exper.d Evcn!. (6+9) = 15

r | .rjo)€d dun.e th. holidiy5iiii I hn( io rell n. L\e hfi;iv. I .r no{ p.Rud.d of hi, honesr}iv Th.rtude Aavchise{anrrriun rnrpnn,rl "cdlli€rion.

(b) Fill in tlr btslc to @6!lerc $e encne €ddv :

clinbing tt€ rhb !fiem@n;

s6yin3 in r forcB, munlr]?fosdd

-

going oul at lhc wekend;

(e) codr rhe follo*ins eDtenccali. H. k invit€d ro {F parrv v.steddyiii, The blu. box onor b. sing;iu, I Avcn the bol by mt fr'cnd la*Sund?viv. The dBhcs la tror b€en tr$ bvm) lulebror['lr. I will nol b€ sk by Rob€n (5\.1) =15

6. Wir. a D'lcis in 6boul l/l ollhe leighaflhc p'ss' givcn hclo* qnh a 3uilablc I'rle:

Dh!r/ is slucr. rB FldoB MpFd in th. [email protected] cnv rn dcrl en t::s ffi"h$fti[:

li" S"lllti*;,-:"1iil1'l"i"T;"'Jii1;xilll;1lT'i", ^nd nc nsc. d oomd5 r,!r,

'"*liil.lrrl,i' ** r'i'* -a l2 mrllio; busncshou^'rc rod d rud" ln mon'hry rm\i*..''"'i"rt.:o.ooo*",r. qr'LhLn_ r drdn r"r'n_\irJuq

Pobobry nFn. hG rdrcd rt h6* m(h rhi' mpprrB r6rclmdi"J,I*:l,T:li.fg'l;

il:"'111#tr_;' H"*:fi l'l.,'j:Til'H; ilr#i'i'i,:"m ; ti";, lj';dr! ln. Frffic pr.hln fd b loos or for mng d'( rl

'i-^"i. "" .l'*. -o ,t'." ,l,q *h ome and uv

'o €! h i nsp

"ijr"":l?.Ti:f

sTf" lTff Xl'T "#s.*ii&lit ir #il' iSiiii{ljlni: ii"r"mf:.*i"""i ltl "'J"^HI

;'-',lff : i:,'T'T'1"i,:':1T,i'1ff i"i"i- **i"el'""t.r*iaittlon dd Elstron h hir fia bcd drv

l;:T,Ti:::l:i.T'HilT:1i::i';T[ld*ril1ll#':l li*]"1 fix"#*"JH:f;"""iJfi ff i:1": 5ir".hi'il:'!"rll;;".1 li}*{lll':llrtn::un.d'n lm. Th..xptcswv hs ben sisned Bui *o*6pid lfuit fd long

Bu, om. qu,cily oosb,. rhms.,m1n ildom sild.TllcD,lxna**trxf#f:l;il il;tiffic d.D;tno' hs nor sot the sulficicnl mupo*'r b,ii *iti'"*Dori*- *ir* a'_notvtki Tbcv do.nni +ow the w'llinp* ro tpplv rhe rls

*s*:'#tTtrns*r'**rurl;f ;r,::T',"JIiH':*fl :l *: :"J*'; li"

*r :x"" i:",*fl l;t:lili* f ,i"*"1'i"?J;t ::H "i;ix,'ii!ir1{i{liilril itidJi*"t#'fJ:ll*#"n:::t ;l ;r;*;m ';:rti""r"'"'"'Til

t,

TIIE END

f'

INS1TI UTf OFCHARTfRfD SLCRF.TARIES Of BANCLADTSII

lobl ntk: 100

qati@ n6t be Nmrt i, u. PIM i' dd!

dilfdd q?es of blsinc$ @nnutuc.lrons

$ir b€.6id.d? Oive @plcs lo illusBlc(9+6) = lt

MdaSer", you hav. ddid.d rowhich will h. st !o dE l0

INTERMEDIATE 'XAMII\ATION

- JTJLY 2OI ILtI'EL ' II

2OI BUSINESS COMMUNICATTON AND IIIPORT WRITINC

Noret Anild .ll qa.stiont. Difer.nt Nlt oI ttP @

t. Wda s st in lhour 250 vords on ov one oatlE following ropi<s:

i. N.tunl &laf,itios h Bsnsledeshiii. Bed.&sh{ h.d ofoF otutnacs;iii. Curhing t mris inBsghd.shi

. iv. Populoliotr pobkm in $e @lrY;-a v. Co;dhdi; of th. fti@ Ss; in do Mnomrc dlvelopmenr oi ft' @unrv 25

2- !) ln . no&! hBins o.8rnidid (heE eExplsin tfts wilh 46pl.3r

b) Hoe ir cdmunidrio. dinorlDd ad hou en

I a) Afte@itins 50 sprlicdiotrs lotlhe puiriotr or"A€ountsolt to aDdi@s for th. innid inrdiw DEn . l.lrd

h) Ddft d ofde Circulo io infom all th. enDloves thcl tour onpiiv will h'rg' q$doih.r 6h9uy 10 obr.in syMS/ &d sPluE a bigslr sh.a ol li' narkd- Aho bidmlncn rlE oEiir l;sd orsi@ wiiinot b. afated. (8+?) =l t

4. r) Writ..lturodEdirdol'Th.DailvSbr" c\p6mg)our otl.m lbour the !nom'l) rn

.dndid irr Bdd'd6h and rlD sn. suggc'lio1< lor a $lunon

b) Your codp{y hG dcid.d io ope. 3 moft sho*@ns for vor ptudsB in' shon Fp; b d. MmBins DiElor sdins th. 6sB sd dE b.ncfis which

op.nin! rhu shoqrcors.

5 (!) Mato sno6 lsins $e folbwtug word,:

iii. TEm.ndo!3i

in th. blhk !o @mpl.b Ihcs.ldb h6 brou8l _Mon of dE .nplor6 w _ for wo* rodly;

(h) Firr

:::

ir.

l.

l6vc 0E ofiie 1od.y?

(c) cmt lhc lollowin8 sr.n@sli. He no b. i. posilion rpay my l@ lhis @kii. It not bo g@d pnctie lo i.ll li.siiii. G..d cduc{ion you b. ne.d ro rtujn good Potitioniv. C{n I be olTedna rea lo you to erl?!. I b. fel wr, drei tod.y. (5xl)-15

6, \tit. . pdcis i' ibout I A of t. ldgth of the posssge given below witn a suilablo rirl' l

Th. Unn6D Grmh Conmrsron :'n(J flndrnls abour ,ir publ( mncbrls k c'tur ]\wdlinS. Tt

'ency, shich @E d rh. una6i9 of Dhalq Chib3ons Khulna tnd R'jshnimd ilE lLnslidsh As.icuktrml t n'vc*r', rcldk rhc dtnN'ngl) low \biJrd' rc which

r*hm! 16 dalincJ itrDtru r trrlc rrnF(r oI ndJc'nci Whtn 23 ncNcnr or u(hcn 'Tot*ned ro U *mly p",,r

'n r4h'n3. whcn indccd rh. qurht' ol E1a'h s4 unddeken bv

.€domica (l3 D@dr of le.chm @ ddr into Es{Eh tt all, whilc onlv 20 p€Ecnt dc doFg vcry

wlD d6;d 6fm to Esiod q dtmlion,l shd.rd!. i E tme ror !s b 5n uP drt blie

n;. rnde wolld b€ rinl.;d r ds!'ns lhd btJond bis 23 D'r'mr dc tIM Gdn'G who

rppcr ro hnc b*n aoing a gLa rob tlt ficr srh{rdhmStrrh' plbli' uni"ai'?smurb' or

. ,init*tv r,igh qud,,y *tti.h acmonsMs Lh. mrtllEturl 'xellenc

of ud'nic I

Th. ibny is d{ whirc i. l@nt vc6 lneE h6 ben in inc@e in !h' numb'r of uniEiri's 'n

$e

.,,'"ii i..'. *o * ,ncea'e t'* nor n.cn m!trhcu b) enlrrccd {rd'rd or 'L6roon-*rfomne bv ,ade6r 3 Tne ds or the pbblcn of cour{ lic 1 the 0u6!on'bre men' oL

l-.rr." ,-^iio-t.* rt" v4- tndividuats nor qualificd to bch tt nnivdsiliB or 'rrh

;;;; @h(i@l lov"l'i." hr'. ;me mb tlE por€$ 6 ^r

rhc orhs cnd " '!rh(r rsc n_nb* o{

l; t-lr,.. t"""'..ao o.i, *v our or'hc;untrv 'o

@ch rt ioFisn uni(6ii" Arr b th, rh'-@snc t.nd.n v amonS publn unis.FrD red'hec ro go for trell pt) nts pd hc r@tr ng los.a-tlk mhtc uni*uit'6 whcR opponunii6 fd Kdrch aE th'

'iubii. un'vebirB hav. bv sd llee 3rvnr.d lhc Aos Dd axpuid ot sdemic *ell'ne

h.E a Driditb Gi nad hlndl g h.r' ln ftc fitsr d@ tppo'nhdt oi tou.qstiD o'

doli{sll;atnlirred r*ched m6r b. purasp'o ln $c sond {rDxsbousnrmus 0e l)ven re

l.r"- -irc: ro och.n o "ill s funds lEilob'litv ro|[email protected] is nd vh.l univ.Gitics 'F for'

e

T ti l:ND

NS',nTUr f, Orr CHARI lrutD StCRll Ar{lr]S o! nANcLAD[Sll

4

INTERMEDIATE iXAMINATIOII ANUARV 2OI ILCV0L- lI

2OT BOSINESS COMMUNTCATION AiiD REPORT WRITING

Tincrlldtd | 3 hous ToLl m'rk: l()l)

Nor.: ..rr$rr d/, (8vn r 0i[,ra1 ra4! oJ tht uu! qtunii nul be a\ettd in olt ltce in o'au

l. wrn. an Ny in tbod 250 wor& on rny otc of the followins top'cs:

i. E-lprcmre i. Belhdarh;ii. EEdicarionofpo!.nyitrBsnslderh;iii. Inv6h.nl oDponunitis in B..ghdeeh:iv. Endg crisis .nd its sltrrions:v, lmprclofclobit Finlncisl Cdsk in B.nghdesh

:. r) ^ .nct' busi".ss cdiior rundiod

Di*us lhc ar.remcnt Siving cu'n p lcsi

b) whd do yotr undcrcr;'d bl feodb.ck in I busi[cs communicdion sv{cn? wha' 3re 1rr'' .it!o trs.i or reib,ut? lao* strld vou cnsurc crTerivc irnb&sya.m? (8+7)_ 15

I .l a! tn. Mr*dinr M@sd of r dptnv *lhng Fi dnnk! tlu hl* irt'ntfien r n'!_ ri*.r "i't'in

,|i "ounri

which "ill h.lp n(4se de sl6 b) l09o oer indum wril' :mcso to rhc Pc@nncl Mtn4!r' Podtrcrion Mams6 lnd fic fi" cc Mtnaso cxphrnrig

th. situtlion$ekinglh.ir suppon rnd coop€ralion h achievingvour Platrs

b) You sR lacirg ptublcN i'r pNdtr.rion Jlr ro rcsraf Dowm rail'rc wirc i crcr D dr-'iii"rr"ei".;ioe.*pl"iningvourprcdicamcnt G+?)=15

.1. s) Wril€ a lcner b thc Edilor of Ncw Ag€ 8i!ii8 vour vicws on rhc drcdgitg ofrh"iv'E in

b) Your comFny i3 otrsidc.i'rB thc manuhdurc

opcations Dieror prcparc a shon repon ro !n€

vhich n.v. ro b+ dsidcred $ (htt th. n'ndM agcitnt Comtrrittct Mced'rg

(a) Mrle s.tuenos urins rhe iollo*ing wods:

of africcnbB ii Bansladcsh As rc

[,{antgi;g Dirccrot outliiin! te faclonc'n b. dieuss.d in dctail !. (hc n.rr

(6+9) =15

IPr8c'2]

(b) co'd rh. follo*i.8 enrcnos;i. H. m vcry gE dy p.@iii. ssdim.s ir b. dimcuk

'o d*p! r.ut[;

iii, Ewryb.iy not b.iis caprbl. of being lddqiv. Our dnry b. &hi.ving m g@d Erc gowl|llv. w. nu$ b. resp.cting ou, cld.E.

iii,

(5x3)-15

rE _ wnh $. prcpaFrion for th. .nnsimy b. ldjudg.d a onc oi dE Miurl _ ol fic

Tfi. _ _ olom conprn) was not etislocbry thuJar:

THE END

6 Wrir. . pncis h .bod rR ofrh. l.ngrh ofrh. pasg. Siwi td@ vnh . ruibbL ritle :

Thc prin..y schools i tncn !tudcnrs h.ve.Bain got narionwid. aftnrion {irh rhc publiolion olrlr. Fsuhs oa rhc findry Eduolion Tcf,ninll a.d Ebrcd.)c (Drdle) ExahidioDs fq 2010.lnrcEtingly, the src tlKr of ft cMiri'rions hls 4iin providcrl reson for !rc.t onthushsm torih. *h@ls Bitun n in th. ru61 .E6 .r rh.y h.w b.3scd md of rh. top pcnions ir ords ofren! Sxh Ffomn@ b, lh. onl 3i!d.nts fli.s in thc f&r ol lh. @nnonly h.ld b.li.f thltE$uerich city'bdrcd schools wnh b.tt Ftltorcd childrcr frcm moE Elllcdo fdili.s aEfoddlin d b do b4b in rh. .i4s,

Th.c ir a.o$e 6p&t of rlE prim.ry sch6l linll .x!ms rhar dem.n& funhcr dldrion. TIG ;lbqn dE srstdr of gFd ion in rh. *m.lr sh. sa fEm lh. E,ulls lh.r out of lh. r.9tmillid 5tud.nLs *ho rpparcd, 0l rillioi, *hich k morc 6.n I0 ptr Ent of d! ioLl, Fs.n inrh. third .tivision. Tndgh rh.$ sbd.n$ flll i. tfi. ur.gory ofthr suc4ful thcn 6ult ielf mryr*ll Me in rh. *.y of thei cnLy inlo thc sid.ry l.vel cduotion. Such o pbsp..l c.lls iorgiving! snd rhouth{ ro th. pd.ilina sysrcm ofgrudatioi ri such rn..'ly lcwl of.duorion.

e

c/

INSTITUTD OF CHART FRID SFCI{FTANII:\ OI B4'!(;I.ADT<H

NTERMEDIATf, f, XAMINAl'IOT - JULY 2III(l

201 austNDss coMMuNtcatlon aND REPoRT lfl{l l iNc

Tln..llow.d:3lDln

rd.: nn'v n .t@!nrx. Dittt rt ydr ol tk !uk qtktM nu^1 h

I Wire an .sry i', about 250 sr& 6n y orc ofrhc lolla*i',8rot'ics:i. DigiblBlncladcd,:ii. Uriliarionoll@i8!iid inttudcv.lop .nroa&ryldcsr,.iii Srudc8 -nE li'lu,! nitior btridss:iv. Illn Ecy aml DcveloorcDt:v OvcrNl)Ildi( r Dlhkciry..ril E\pl.itr rhe Atrsi'E$ Cotrnntrtric.tio'f-prorcs ii dch|,irh craDPhs i" a conncrcial

b) whti.lctr$dilTrtonrrypcsdfcorintrdi$rion\ir nor.nlyoitry0c.fromntrnidrionitr busir6s ervironmctrb univ.&Llr?

c) Circ .$mdd ol 4 ryp.s ol lnGmal Con uni€rions 0M 4 typ<s of €!.hrlcom.unicdions (3+5+2)515

You rrc the Podsctiotr Maiaserof'lsetul Tools Ltd.'Strddcnly tl'erc has been a nachrn.bMtdsn. h0 Friig rhc pdductid pecs wiG r me'no ro 11$ GcMhl Minagcr'P'odudion c\plii'riu drc sirsdbi i,nl icqNri'rs hi'n !r pr.vidc rLnds lff lm.hasc armrchi'N pMs lbr EDoir *frlt sth.r Drxlucrnnr c rsu'c wilrotrr r0o rtLclr dehy:

Ttu Mamacrcntolyotrrconpd] ,N&cm!d ro g\rsi rh! t d hornlnys ht rlre.{n di}5o sln do*r ill lict.rics ind nft!$. As rhc PNtrrcl M agoofrhcCo'nlanv PrcpaHcircul.r ir rhiscortrcctior for drc bencfir ofalLrhec$ployccsi

YourcompiDy h.s hunchcd i ncq modclTv in lh.lealnarkcr Prctrrc a Pre$ R.le.s. forptrblicarion in The Dnily Sta!. (5\l)=15

r) Drc h lotrri 'ed

lolss. ,e Mamgcre ol Surrhinc L,{d lMs dcc dd b closc doqn 4

d.p.6 Nilnh.'nri. siih finishcn !Mds- h Kltre 4s Ptuprrc r shon ooon for rhe

bcNril ol rlD M'r4i'rg Dirolor. higiLigrirg rh! oos! iNolvcd ii I

rh..sp.ded lotrg rcm bcn.fib ro rheco'nPatrt from th.closure of rlt deFB:

[) lhc M ]BsrtctrrCoduirrcc nl(nrr l\odtr(\l,rd hr\ ccnLcd!)cmrvitrrllMltLdIicalcto'y ar,n eni'ntred co$ ol lkl crcre PBparc a rhon rcp.n ror $r _Mrnag.tunr

com'nirtec ir..trtrccrion wtrh rre p tpis.(r itve{ rctrr:

c) NantI e rqlr ol.ollslirrs d rforsudy00d i'torpor.rio!itr rbnulRpons (6+6+l)=15

(a) comr rhe lbllolingsr.nc6:i. Ino Nor, $0tr1 snsll poblcn's lL'c$ ddys:

iii llr( tu\liLrg vcry riNd lh \ nn rirgiiv. h nd min likc rhs ror tr'.tryycaR:r. DoigcroNdrv is bd ci,6irg,

l.

i llND

Mdtc sc|llcnet $in!nt nnlowi"B'o..isl

F'lltr, r hd'r.ro\' tr'plc ( rl'( 'r 'd(c! 'tulr )

-- 'i[[! |n.h|'|tr |iN|hi

r. Rr \r,cL L$s

-

no din!"1 ovc 1[! t \

i'. Zuugo*tr"tuu''lv UnctrDl.ymNisoncoflhc

(i\l)=15

.. \'!nt.r pRtis irJb.ur r/i ollhc lctrsrh !rrlr FD$S! !trcr [c

ft nr ;li'i;i, ;hh::*i"'ii :;'.Ii :: j: ;:rl' ilrli :'''

"r .fj':k",:*lri;jl'li;"it",lT :j;:l,;l'."''j;rj'' jl; ;'";i,fil: "; Inl#li;l:'r'ir-'r iii,'w :;+i,: ;1i,'.' ::l*i**tl;;lil:il,l;'li"';l]'j;,:Il:;'ll.;,:l];"1.;':''' 1,,.r L,|'Lh,d!^ n,n,.f.(- {(f''i1..,r.\.i '..jli; r...,ll ll 1,.1j:,-i"'.

rlir';xii"iru:* i:ijr.rijirr ji . r r ::= rv ;:"t;:

ii':.*"i,l}il*ri*T*"*lil*i$#,ir*[r.,,'l:l::{x rr'*:H

i:t

INSTITUTE OF CHARTERED SECRriARIIS AND MANA(JEI

|NTARMtDtAl tt rixAMlNAl rLf,Vf,l- ll

,|,I DUSINESSCOMMUNICATION AND RAPORT WIII'IIN(;

Tl .rllo*!d:3|'ouF rihr rrls: r0rr

\d.: .t^tur dt ttkituns. Dilliat puB oJ the tunk qk!tu4 ntun tu unr l (t tt ',( t)hr ( u o\b

L w.ircatr d$y in Nbour150 wordr or d,y od ol t|0 tullowilshp]!s:i Erp..idi.ns fron. Co prny sscrera'y oaa hrsco':riistriDniii. Cmvrh pospcrs olB.ngl.dc$:iii. Pohoriotr 6f 3pon5 in Blnglsdshrn. Roleols*unricsrt Ux.h B. Coinnis$otr i', J.vuldpi',Bripir n'irrd:r. Globnl fi'rrftiil Critir ard Batrgi.d6h

Erph sithe\!Dpl.s.up*!rd.downMrd d l{rcrdl.ornMrrrrnwh! is ir es* iil ro atrsuto sood coNnu0i{diotrs ir ,tr o,Fr,i*(;rr'r l,!rrii $iLL,

[\ph t di|IrBr*! lEhvLrtr i',tcnnl dtrtcnrl$ nutricri(r

As Finitrce Manigc. writc ! Mc'no ro rhc PrcdNriatr Msnascr rcqu.j0s [n i, 'uNinfomadonon$.prcducrionofbulb3dui'rgdrehsrwcel,exflii'rir3$lr)).Ltrc.drltiLrfonnlr ion uge !]. rj\sr'l:

Writ. . t.Gr ro your b"nlcr rcqucsing lh. ocwal lnd urhm(ncd .l !d('lim Tl. S cmE ro Tl. 6 cmreA\ rlr Hcrd o, Pcddtrtrcl Deni ctrr, lrhc r lc{.r !, rr'c D!Dr} vrtri:dirr'mi.gni'n.bour hitpnnorionrorlrc posii{tr olAcco(irs M i3u'Yo! lrvo isNd r.hcqtrc crTkR btrnk Eq!.!ti',g rhd rh. Fyf,.m $ould b€ sbppl-d lbr ,. ilruud chqsc

Con*t E lollowi',gsen&Msr:i. Thc p.liticiar trydnw.n im of public ar mding

iii. Mc)$be ir pu'nM puyyo!bdcktrowiir'theCDPAroMhlt.ngl&lLslheincErschi ljsc"l5.5%t'6r/j/"rhn\cir:r h n. hc<Nihle n lic! l.v1

Mrke sntenEs $i'3rhe tullosio8lords:I lus$r. I 'uulotri Di$rcr, sctrjbls. survu)

7G

IPtEc-21

il $l dfi'difiea|Eb'i€ lodldn inixml tr!'rdx-'r:\ohn \ihsrNnl$

tl \Mr.Fir' 'm conteNe of 0 foml Eponr

:; tffi *m*,gffipt;ttr; :'::nnr't iffi0. wrn! r Pdit i'r ohdi lB ofdE ldgth ofdE n'src sis bdN !i t viubk li|ls

e**t*WWr*wnt**"*u+******lipUt*t*SJimt#;rriilt;t:iiil

I

flTEEND

INSTITI]T' OF CHARTCRND SECRT: ARIES OF BANCI,ADESH

IN'IERMEDIAT! CXA M INATION - J U LY 20IOLnvnl.- ll

2()I BUSINESS COMM UN ICATION AND REPORT WRITING

trote: )"stet du .rani'"^ DilJulnt N,:

lhrl mrrkj:100

.1ltk \uN ,ttNit ntn tu !^nurt tt r"( rkr( in r It

Wrire n 6sry i', dbou! 150 Pords or my otro olrhu lo lt)wi'rg roni'!:

n Uhliarion offorc'sn rhsdc\cliln'c1" Ad'!"dLiii. S.udcns-th. iut'rc larotr bundc'sri!. lllirdn.y!trdOcvcloP'ncdl1 ov.rFjn'hrnn, i', Dr'*r cny 'ii) E\pl.i', ttt _Ru!trc$ Coinnuricilbi rrcsr i'r dcriil *nh cModc! i" ' commerc''l

l,) W_hyJoNrsc nlcN ryn s oldnnitr i.Jrnh dmro'lv'tltfl.orcom'nun'canoni. b!\incs.Nin' i,cnrsntriv(N'llirl

cl Give .vnplcs of 4 ryp.s ol htunul Co nunrdLons aid 'l rvpcs ol Ercniconnun'onons {3+t'2) = It

I .) You !E lh. Podrction Md.gd of UsfulT@ls Lrd sudocnlv rh'( ha\ ben I mrh'ne

b€ldosn. h.np.ing rhc t duo,on orecs wiE ' msn'o b rh' CeRdl Manieer'

iJ""i-" ."pr,i,.*ir" .i".r"tr itr E!t'c{i'rs hi'n h nnvnt rrn s ror rdchr;' or

mctri"c uns ror rcdir m* m rt$r pmdtrcrnlr uir rcn'nc *irhonr roo mu'h dclavi

md{ fitr.'lllialoriB i omtc\' ^r

rhc Pc' $'ml M 'risq nr rhc cnmFn! 0npa('

cituhrnr ft @i@tion forrhc bctrcfi rof 'll

rhc cmplovccsi

c) Ynlr@nDiuynd h chcdancwmodtl lV i'r rhc lGll m'lkcr' PruParc a Prs Relcase fr' pubricdi; i;Th. oiilv sr.r' {5\i)=15

rr Drro.unt (o lo>*' r< V',LuL_ctrr ol Sdr'lrnc L n"5 \lq' dL! roclovdo$nr''' J.*" .i'rr,r"*".' . ""r' n-. .a-gno.r' ".J*"-" r':r''1 I 'rrn 'cpon ro.he

ili"ii ii 'i"'v"",r, 'g o"*., rusirtlrr're rr'. '- ' ''" "" - rL! 'r'jtrL o'"^ a d

lie crDstd longtm b4.n6 to rhc.omoanv frcn dE cros'E orrhcdepos:

bt 'h. _MamA( -etrr (!'n- ca rrieLl"_r''hlrr-

fz(bo tr; sriNd esr oi l" cr'c l\(l 'c r ''u'r ' rc J ' -\4and;cme r

a. nirrcc in.onfccrionwirhthc

c) NrrNrm0llDdsoiuolloctirudrlnlot$rdvonl iffpo otrifrontr rcpons (6+6+3)=l:

(a) comd rhe lbLloriLu s. ctrc.rli. lfowoff! abotrr smallprcbl.trN rlrcsc duvsl

li. lryor tuuutro Ldvli.rl, i.rl'ci rr'!hr':iii lbc lccli0s\sy licd rhis rd'r{gii\ 11 mh litcrhhfornriYYcos.v. D!tr!flous d'i!i,g bc cr(s'rg rMit rorrrr'c (urs

ll'i$-ll

(b) Mrk ktrlctrc.s !si!glhe follolin! w.rds:

v. llrcnrphv cd isoncoaihc

rir!$.strhu't. I'L\!.r. r)(rl,rD'd s!'(ico

lji l ir r|$ Nrl|s ro onp]crc lliu soi!trcL (tr tdlv

- tnr nr I blLlL rrr \ I !ia L

i Riii Nrshisiii. wc_lc.dahealthylilc

i', rlinn l/j ur rrtc rci!.rtt or rr'c lr

:ifrd.rirlndit toleB b d nnr S of rhe coG)mrc $oarr'ir | rcmrd! 'ru3i

iri! c h icll v rhs itru ro'-a

ind jirkticil to!i\rc6. lr rlso iiolvcs \cniirrv oi rhc va{nn'r skNDrv renieril') rhcrrcr or ror

,"'r,".ri" *""i. *,r'.,.-",r !u rrrrJ IttrLrtrublqrn'" $rtL' l Jibr ! kr'ii"l.:;,.i,li';. i,,...''.,,i,.1''n.dr'.'. i'" ' "'\ " "r'",

rcom"l Idr fti,nn,i.lro

'nrinh I I'r \nric \ i.' r'c) tg^'d lL'{! r( \ | {

,,,.',niiu'r ,,..,- r'r '' i. ". .li ' r ; n " i"; rrcu 'J"( i

i.,.,, .,.i,.,,.,- .,.:, .., 'd,.'|""..n$ "(";

('( r " rh(tr i'r*,. i.^"i..; r -."...4.thn$urrouJir.do Irut'-"pp'cJJidpr(nL'd:tp'rLh rtrlIi i"

16 {nlch.kk^ md nt qct lclrri'dl iudir \Jl t^-. I}'d '0 nr l'(lPi'l :'r rl'c hr[cFill;-.';;;i;^ .'a

"i'"' .-krir l,+h d r',L .'n.rtr i '{(nJ ' rr dctrsD rnd

iliL"i,i'iiJ liiiii" *"* i'" ;ru m,(Nicd r ro' ,hL rtr "r I'r' P:rcr ) r$cr''pmc ors

-i,",r -.p.'."," *r.*;r ..-,a i *t'(rr" ' {'rr \r' rrJ h

h,- n'!\ru. rlci iJh'nhur-l-rrlI Jr' _!n rJar'I r'_* rmJ -'"ni""'i"i"L;u.l;' "-- I'o{ L o 'r''

oc i\rro'(r hLir\'r i'a r'r"d''(r("'(r"ir' \":o.^r,.,. i '..r; -. "t,t

allra ENI)

INSTITUTE OF CHARI'ERED Sf,CRE ARIIiS ^ND

M^N^(;I'

INTEXMf,DIATEEXAMIN^TIOI'{ JANU^RY2OIOLEVttL - tl

zOI AUSINESS COMMUNICATION AND REPOIIT WRI'NN(;

\.rri l,K!v z/ (rcrrn h

Wrilc !n s' 'n

rbod ?50 sds on !r,,, rr. ot rhc tutto*i',! Inpr():

'. t\pcuhrio"! frur'nCdtr,p.trD sc-drryor ' rs(.rs.' i.ii 1.ii GMh poipc.a of BrnBtad.sh:iii. Prcmdion ofspotu in B.n8ladeshriv. Rol.olSaurnies& E\uh{trle (orhtuierion i| dcvctoptlgccp lari r[urr. Glob.lFin.ncialCrisGaMaanlladeh.

]i!ol nhrL!: lol

Dwant t'uh t'l th. kre tu tit,'n !h(!h\\rdi,,(j,tk,t).,t,

L\pli $nh esnples. uDsrrn, dowtrudnid l cftlc(ntr(nldu, trr !ryni\/!,why js it.sstrtiil ro dsurc gurd comrnriciriotrt in !i orgnndi,rt,r:\pti;r eirl

[rDlti'r E dillsNsb.lwD ilrsn' dArunli cmnn icarn's. ''h u\rD,pts\(i\i) -li

Wrill . l.tt r ro yout banler @questing fi. ronewl rnd cDtDi.cDrc o rorr.frJir tinilfhtoTI 5 cmrcroTk.6cmrcAs rlt! H4d of P.M!n l Dcpunnrnr. vrirc ! terrr ro thg DrpurinibnnirAhi$ ab.ur his pro$oriotr ro lhe posiriof ofAocouds M4hsq.You hivc hn,cd . ch.qG for Tt. t .00.0co h M/s Mdo Lnt. pEF'(rhe b.nk ftquGringtior rh. paymenr shoutd bc $oppcd to' rei$'oddqN (l\j!tjcofrrr rl'e lollowi'r! snuRii. Thcpoliticiar trydnq ficrrion ofpublic{ trrccii[!l

iii. Me/B bc in pos tiotr p6y tou back&wiiv lhrGDPErowthB gl lcshltiNp*lNti{ 5.5%r,6Oia rhnrlrlr lt m h{r.Nihlc p.li.v rrl.N l0 yr.r old echictss.i irlcl

Mrr. s.trtdtrcer $inB rn folbwils*ords:rrrrgur. r'rutr,.rdous. Dtsrsi. seftibto. ssp!y

(.1 As Fidance Manig.r *rit. . Memo ro rhc Ptuducrion Mana!.r l.lrcjirs hi rn *infom.don on.h. pnduc on ol butbs duri'rg rft |rn -e.l- erDtlilinB NLr] Jon rc rtranlbmatior urgeitly. {l\5)= tj

)a1P'ce!l

.l !\lEt 'E

$' dilldnG b'w' fo slsnd onntl Nnonf: l 'rnhtr \nt!\Nd$

b) \\t rF r Noirr conc soli'odilrul]onl

.l ffi ffis$ffi.qtisfi ';rsf il I'i'li::ilillt?jrli:'li'r

6. v.iE. p*is ii tbd tb ofdF krgh oftlE p6est gis b'low Nirh I i'ibbk tic:

Rm6"i3ffi,"6g5115ggmum*'li'Ii'i*I'rrir

1UflTE EIIT)

-t

rNrTlTriTE oF cH,\RTf, RrD SF,CRnTARIf,S ^ND

M,\NA(;f, nS ()f rl^\(;l Dr':sH

INTERMf,DIATE EXAMINATION - JULY ZOO!)

201 DUSINf,SSIOMMUNICATION AND REPORT\r$rlr_(;

TinErltNctll3hol6 -linrl nrk\: I0rr

\\\.: .b,d an .rttti.'6 Dju<va' tu^ "l t'r kot .tu iat ' ^

| \\'rir. rn €sy inato r 2t0 Ntds otr 'trt

onc olrhc rbllo'i"85:i. Edlc.lion sLnd.rds i[ lhe @unt.y;ii Expod l.d gDwlh ofrh. atngl.d6h E onomy:iii. SNirl v.lfar rctiviiics in Botrgkdcshin. I'npoviryrh. hsa o.dd th. country:\. I'ncii,c r optldtrtririci i', tr'uq\irrr'

: rl Erplai'r t. difi.Enr foms ol bNinc$ dinndic.rio6 i'r a €'n6t' cirl of3rr '/rriot '1,1 l(Ndo$ 0r$'i^r bsNfirlii !oo'ln'nntrrcirotr?

.) _Bid .t\nnnric;rnn, lmds ro h dccisnr rhki'r8in str oqani,ri(r" lrplnir' $n ii i]crli'$c{ trsIlr \i\ \ [) i'nF\c rrt iirtr itr

i. i) Write n l.tEr b ! lim in USA c$King your incrcn ro expon vff pr'dlcs rjr() !

b, Wii. . EninLr lclls io a fim who h6 pud!5.d tout 3@ds oi I i(r drv! (edr knn h

lris n.t p.id w.n aft.r 60 d.ys.c) Yo! nc dE Fidtrcc Motrlgcl Writc !tr idcn,al

d.pinn.iB rgarding Encd forconcdtrel {5-j'i)=|j

l. (i) lill in tblants:i. I-

-oficc

3AMderydaypl'y cficrcr whctr I *$ yout.

iii. Why-

-tnswnyqcrn)i

?iv. How_ __ lcoli't! bdry?

(b) Cffir tlr followi'rts(.is:i, I b. wry woFi.d tb.ur ou(bMk of swinc ntri

ii. I N be h.ppt wn[ your behavior:iii. M..l$ Ibr.n to W6tcn musicri!. 'lh.lat a0d ordorsilu.tion iot be inproviigiv. TlrMingmlb.hkirlglong

tr) Matc sntaEcs usi'U rhc tullowi'rg words:

lPrs+ll

l)uc b tLr llobil rec$ior (lsc lns hcatr i litllii rLtdctr tr(lli'i.'a,""

^_. 'r. "a"*";* oi*rm preplE r bricre|xn lit rh' v r!i"r r)i'!{or rh(

i.u"uir'."irr'ighriduo'"_f*ul""rs,rircirus$tnl gscrcdIrt'!

vri(a lcnerr.rltr Ednorol lhc Diiivslffcotrltrir rgrhoLirli! !

eorBrry. PEprr!tr pas dl.N litr Publnlr! r' lhu lirill un](''*tru

d) Onn an idtnis.d lbr rsruirtuefi ol a -Sllcs O(]rLi i'rtour!'s iartrr(6'j'j_j) Ll

\\! ipccisi',abo$l/loftltlctrsrhoiiheptsegesivenbclos*irhrnihbLcllrLcr

La\ Mi',ii{ hds co'ne dowi hard otr govemsei( onlci{h dr rh! \$ie oi Nnfprioi ll' \!-

.:;.,.,.;:-i;.,,:'J: ;;.'i '.'". ". *"'-"r ,,..r,. ',, r,

,.r,":.,,,.. ,,r ,",,. "m.r,,r,.;'L^( u,c.trtni qsrl 'lliit nrhfL{ rri ^ i 'hnitnrnih

I,iluill:llltii;ltruij: :"1;l;,i::;:-rl'rri'::::l;;: 1,

::,:' :) ] :: iliij:'

Lllls( 'r itr,Llr {rctrgdon'g lr urhn *ords PLq rtr i{hnr{ frll! pEy brl'. Gulbnr putrd str'

Thd i'd. th.E i3 lnotn.i po'nt fiar mdr nor Aope tror"' o oir'1 r "l(-^idr*i,ll",,"i'"'""i. ii "

;*-.,'rv *.'',.8- b'ins h chds! I r'" r Psi:';J,,:. ",'l'..::.":l ll'i:ioovdr tl'r Dolit'c.ltid nodl leod(n'ip rlral 'rl 'n

ru pn'n

Il ,i,,;,"*l'.i o" 'r'.y -" oo,heFb p.vded rr.v '\tr'r rrl';.

Tlil:rjj.l':l'.'t,"ill'..tr.L.'r!0l 'drtrtrdrr vc {ur r ' ) lqro 'rJp! ss'c

,.,;,,;,;:i;.,,,,,,;';,,r"pJi,n \ !u.,d.b<.n,h ,'t'" "'''i'.

i;i,i:l j, n,;i";..m": ;'.i i.;tl;l;ilr i rl:r,,.; li ' ':l l : ,-. ' ':" '

1

i,l"ili,i i'i.."ii.ii;.;'iii*' i'' da iddmi'mron *'rr {'d ddlt ''r !.

O "*'

INSTIA!'TE OF CIIARTERED SECRDTARI E5 ANT' MANAC'RS Of RANCLADESH

INTERII'EDIATf, EXAMIiIA'I'ION - JANUARY 2OO'. L[V[L.II20I BUSINf,SSCOMMUNICATION AND RAPORT WRITINC

N.\c r^\crzlqrcttianr. Dffltchl pdi! oftha ktuqucni.,n m,r b!on:wkA In one Pk& i, ontll

l. $rnd $ esey.n atry one ofrhe lollo*in8:'rl PrcsFt of D.hcncy in BanAladesh;hr ftrtrdiorsorParliamcnli.) limd for work c.htaian as. me.n old.vclop'nc :d) The.dnrissionc.isisoldudoB in Uniw6irics:c), U-gov.nknccin Bsglode5h.

Ft () linc th. dif.retrdr b€rv$i a lcuft lid rtr c, l rid oxplair \hich .rc is bciq lid(fiinn! iny.urrci,ni

.) l)ri ed.il{trdrlotrdiilonniig0.hanlc drL!o In(( Muu[r-e r]\5)' 5

j N' !rnlplLrcthel.ucr\nhippNprifieprcposrtr,N:l).ifl\4r. Mahhb.rhi: lris rcrar.ncc ...... your lenq d ed I'xl olun lhc Jbc! n'blcd

.....rcp|y.-,. your eid ldr$,I *otrld.d\ac )o' sh'P vuur Soods as ssn rrpo$'bLc . ...... vie!.. ......,.. the possibililt ol trrlr owrc6 jriLc shm n'crc... ........ b€ incvibbl. deh's,

:. .r) PE aEa Ejoinds for ihe p@ denrirS..y dcv€lopnrm in yorco oany ro b. consid.rs pric. sensirivc.

.... rcglrd .............. cosr. lD nft ]otr trLll as'cc rl'd otrr pncer are v..$.i,rrritiw. Hokver.. , .. ..... a suh rclu nucn$s

'n rltl co{! tl'c'(

\Ll b.. w!hn'g. .. . fivc oc€cr

I l$r (rs (l .. ... ......... di$ussins rni5 runhd *nh J ro. $h \c

l .r'linS rlR l........ posiriv. rcsponse

1.r Valr$trtctrc.sbyusir8gcruMdertElblosrgso,dsll,) ln!r(i)il d: (ri)e'rjoy: (iii)pEcace (iv".inr: (\rnl'sLncr(\i)qLir: (!ri)givctrp

.' (,{rplutc.rt(r(swihrptbp.ilcv('hhir\ddrq'{i) ldri' s vcry rfr'd ar pliy ns piif. Shci') llti)rcb Ms fntria.r llrchri'ne lo co'o (rg l)hcrrhoncq:oar icr:iii) l\r ].u lanr ro s $ir poer:

tbrrtrtrflcl$ Youctohlvcrh nesrFpf L. (l\tFrs

((rDrd. Pr:l

5.

Fqe2l

i) You h.$ntsn nry {t h u, {h@,......---.,,,,,.....?i0 !.t.!dntdry,...........-....-....-...........................?iii) wdvq epr tin. br. t a --iv) Yo n.w!.yrn rrqrF$inlin8.-..,,,..... .. ?v) YqrFtlFw*!.iry,.-......*...-,,....,,.....-.......--J

wriE.l.tr.r ro you frdoF,!stt 6,lly td4iing vour $isMlion o. hq|tn 8tu 1. s.vrlr.r yd c dc.9ly !..ry b he tst trE rlbr t yqs 6nGtlr sirh .h. gmp.nv. botvour d.clion hG ber i..L .Ac nud oclul |hoshr' lmlu.lc b vdr rer [email protected] lor dE lEl! .nd li'dE thom bt vou si.6 rd .l$ how tou h|c djot'd;ds vo*insGiltiothip*lthtld6llas!.t Or ,oFls

fttDon . r.pon d ti. tollorinEA ;r..t by Oil@. of S.hi; [email protected] of Sar6 Man'ss ol $' CoDtu' Alb{aG i4rr dmn*flLtiE fo. $|vi'E rlE F.!6rd.

wrih dov. .hon n rs(d!r/@I

rt Norie.nd Agand.iti) Conndi.nior C.P.

wrn dM I pB de o rli folb',ii! i.ai:rt Mer rlE p6o lamhinl YuFtaFr:n) Nc\ hmNh oFtringolYour comptnYl

.r N*ly dscd Ch.imn of FUt CorFnY'

IIIE END

INSTITUTE OT CHARTERED Sf,CROTAIIIIjS AN D MANACIJI{S OF BAIIGT-ADESH

INTf,RMEDIATO IXAMINATION - JULY 2IIO3

IEVEL ' II2OI AUSII\ESS COMMUNICATION AND IIE}ORT IIRITINC (ND\I SYUNBUS)

Norc: ,rx$ ?/ orl qlceDrr

L

5.

Tolal m'rkt:100

Dilfutdi Fntftu \ok r]tkrionr[t h( t":wrc.tt' on! rtttc( in 'ntd

Writ .n csy on .ny ollhc lollowiug:r) Codprion in Budtd6h:b) RoleofNcO, h devcropmctrrl

c) El.ctid! in B.nBlad6h;d) Tickli'r! $e utnploymc prohl! | ii rhccounlryr

Lr RoleofrlEyoulh in mliotr btriklirr+ li

.r E\plr{,'irhc$Lnphs thccon(cp''|r rnrr L 'rridii "eh*i'*.....iu,t " E *;i"r (' !'oqr' "r'' ''u'rd.n.rrwirho$ Dlcs.

o iii'iiJ!.",'iii'i*ii!,iJI-ndr dhowumirtishc'voidsrr' (6+'+4)-r5

i) As.es iofrca4 ialion fie follo*ingvaoncios 'xist

invourolgan6tot'

ii) S.lcs Mantr$r:l)ah m dv.nis.m.ni tbrrccoirmcnr ol rhe* posi'otrs

Vii'' liii,iv i'ii':ii' "*"t,a"d Ls

^cM PrcPiru i prc*

'Nrcr* ror isnioi rtr al

IYour lirinLi0l cul for June $Jsb'loq rr' budCd'd evel DruR ! !'ry +on trp'n on rh'

Esu,G for.'rcJo 6tr to,J rlk *r o' no n-'i\ of'hc orud/aori""li:in" v-,r*..'t v-'sc' o{ ao oqrn'a'ion Dnx I mlno to r\c P'aonncr

MrMc! cqusr !l ( LtrnenoTil'odLr(tr!-uPe^ srv.. i"* ri- *i'or'.d "- ,r" sory d.$n or dc$! Proi'c d rb\ for rF' _nPr'cr

'"i.'",'ir'1"'"r'rii.-,-"'.q,c n;r'n ^

{nr ft c c' i!! "*'i:,-.,,

O Cotr*r ll'e folloqinSsenr.ncs ..rl w.

'as naned bv d'e rhund.r ind trgnrns

iir i."iu. "uL. J"t.m*- rim. due rofld'sr'i I'4

iii) Hc tro wo4 abour hk oxm &sux

ii,;:;i,,: ;; -' i.;,,"i-'tu';s, ".k vdh

Enalrsh Drilt N.w!PrP€roin

"" "nL.'""Liin **""0n -ir ic iord i- ; L lII IJ D'

c) Whd tE rhcc$en'01(o'npokd! o iioaidlrrpon?

Lr,J3e2l

P'tpfl e ! or€cil if, lbod l/j of lnc lcogrlr ol rh. pd!,ce sv.tr bolow wnh . suibbtc ritt..

h is *ith ssnLnhl. dkquid lhat w Ead tlE trc*s ofllE r$unlcing ol m.ny.tlea.d qininahand cmpl tborg-D.n in ad6c. ofrhc aou. ciry orpohrion lolk !o b. hcld. Ilrh. D.lh e 6 b.cEdibl. and.c*pnbl. b d. public, ir k incumbenr or rhe aurho icsrooisuc thar $.y rcmainclo .nd rtow bood in .Ery w!y.

Miny of rh.sc who m .ov Esurt cirg lo tc{ rh. yrre6 e in t cr pEvio6ty cterdcomnissione6 vho abandorcd th.ir posirioo !trd ilod rhan tac. rhe t!w. Som. h.v. b..i chlnr.dnrh cnnc i lb€ircd,io'nc!($y!nJc^,flten!hr\cnoroFnchrrsc,t$rn.n,ofi.nc.b_lrE Nrorio$ in rhei! loc.liri.said hd ncd prc-emptiv.ty bcforc any chaGcs coutd be fit.d.

Ths polls rrc. G3t nol only for the El*rion Commtuion, bl'| of rhe enri€j4rifiqrion for rh.cac-hlcr gorcmncnfs dbdd r.nue Tha eEbl.r gov.mm.rts enrire l.nu. hs b..nprcdi*cd on ils plcd8. and rh. p.optct e r6brion! dar ir *i ctear dings up.nd d.hfr fRpolnisl sccn. qeft ro rev.n b ln. wiy n *B b€for..

^s ir h.Dp.ns, srring.nr pmlisions deriiling sho may and may nor bc asndiddc disr in ln. ta$.

\n.'dn.nts .,..t, r purt,.d,n.. ot nt n(^. n.tdeHii.naj Irnrtrhrro I rlltliJrL ru pnrr'( Iu' '.1 |n,t,t,( ,r \ i,u,nhc !tr d lJtrJ,,tdu ru prcducc ror

th! public- h is fo!.he EC ro ensurc d rhc$ re8trtdtiojs arc filty.iforced. Of 6!EqEpomiiility li6 *irh rh. public ro dsuft rhar such qdid.B .re nor derd .rc, if .y d sbl.

INSTITII'Tf, OI' CHARTEI{OD SI'CI{f,TARI IS AN D MANAC 'RS

OF BANCLADf,SH

INTEIIMTJDIATI IX MINA'I]ON - JANUAAY 2ll0't

Lf,VEL.II20t austNEss coMM uNlcA l loN AND RIPORl \4lltTl Nc (NIW SYLLABUS)

,0

l. Wit tn csy on !.Y af Efollowi"ga) l'opulariotr Colkol:b, ctrl'iblMslr(ruiuu'UlJ'lcsh

"J NorLonrlcolJnirics itr Brr SrJLr$i'd) fcrds .l rov i'rvcidctrlc; co i,b(ios "fn'{rc u'rvcaircs ir n'ns I'rc\'

' ., :[,*1"ti:ti:$'t;:#,:ir#;:l;H::I^illi " ""'':^- ':'", i'i..j.i',*.' i'"'

' " ' i'i' aq n r I hqr'sri("ar D n" ;:':*",i i;,'i.i; ;'-;'.,;',,','r'.,*'l' r' -ge.*'s -r"'^

j. (r) Lrpl.'ir' yih.un'plL\. rh( Iruh llnrl J! ormd' urbr Ho$ canb'dco'nmdrkd'on bctvo'odriii iii; ';,'il ';;

*"'.""r-t {ilh vouidcprMdMr h*d r rc ^"" ""'"

-lil';-li:iidsed hY hi'n'ErPlain m dclti5

)q in t s ^

sp',mi"! ||'cii"I::,,:rllj:l " "'" -""'^ "''sunnr l,im rh'r rhcsirurion tou

,'' iil';:":;;;;ii;;;;i;"" NNnms ls prudrE ro Etr6o( o" ! r'+' !€k co i'Nrinrn

'.'l-lt l)iil) srir'_

cotrsi r l'olbwnt8 $dctr&!:

Fill in tltr folllNi'rg bhrlsri) Ilovc- -, nn rY:

ii) M) l l's-okr: ..ni, At) r '- !r trr( (\rnsr

Natc A,,et rtl .ludtiod. Dincrenr pd! oI the !4n? q'clhon

CylloN SlDl{ l* dcr'lY urtrY

| tro b.lnppy wirh trrv srr.rv

Torrl n,rktr r0D

nrtt tu lnlvttel in one lta.. rt ulkl

thalula asl'iis N M'n!-1cr r'(616 r) li,u ifir;J "',li,l,,Jii

,',"J i:llf ii.li ilii,:-"'h '0f:

- l0l8c.ll

Drnft!,rarirotlncfouovi,rgDrmgrrDlrindboutl/3olrhclcnstnundrug:.ir itftlrtirlr:Bhubi ha llldy bce. mlLin! hisro.y. Whetr irs p.lplc se ro rh. pollt rhc ofid da, b .lecr ,trtriotrrl6uMil. ir ws a si!tr ol LDs nrcatrirglirLly rhc kirgdom N0r ro oligr tsclf*nh {E rciofrh.erldand caRea trw trich.lb. its.ll thc llobalcoDnunnr. bd&d- ir isbthec(dirofrlt lbnnerli'rg.ligne Sii,$4 Wadgclul.lhal lj|uutr\ poop e rlrcnrsdvcsontu rreiroldol'r mr.n. wirl'ourdyp6dp

',sindabsoluklyotrhkoen.hcsctrro rhc ncsqgL fiar Ahtrhtr

treded roclmisc. Ard clFiac qrs 10 com lroua) pcope bcha3vctr tlt 'igl b vore ior rh! idpNtrhriv.s i'r rhe Mriomlcoutrcilar wlltrs rhc n,ri6Dl:t5c'nbly M.Eovcr byaMic$i',! nlhvour or hisNr..ri! cKl$ Nrn$/nl WDgchtrk- $r [ij!cnrhl\jcd r irc prccc(sfr " rNur.h vol([ ily Mlli"r Nyry lioD tbw md glory.

As rE Md.6tand, polli',S has b.cn held i', fi,icetr diJrich olll'c.utrtrrt Io.troe.lilicd (lrhrlrr y livc Ncllb.s or r]:c rriorrLcoutrcil sirl bc ulccrcd, *irh aturhcr rivs ro bs clccrcd krcr

u l'!s rhc tx'r! o NNfiru rhc N rn,in! livc br|t coutrcil.lris .l$ cncouraAir! l|[r Bhuru'csc NillcLccl. Tt{cnbor mrlotrrltrsscNtJ. so or8. r.Ni'r1ddb,idy. i'r l:cbru!ry or Mnrch r[istgfi. Allrhc$ ncps bci'rgb[$ by rhcadlMihui ro trrNlnnn rlrcoo0rO lilN a. $!ol(c

'nunrrchy h rLoNir!rio rd onc will.cflriily hrvc r posirivs hcmid!u,

Ai

/

,,/INSTII'TITE OF CHAITERED SECNETARI ES AND M^NACDRS OF AANCL{DESII

IMERMEDIATE EXAMINATION -JUI,Y - 2OO'7

L0VEL- ll2l)I BUSINf,SS COMMUNICATION AND REPORT WRITT NC (N EW SYLLAAUS)

Not.: (2*i]d,xA, & d,r*d4r' n Entt^h ^Iaet

.I 'tu5h.'6h[n b. nedat in Me Ptk. k Mtzr ol st.twrk

Tot'l drrkr: loo

Dtl(rcnt Fd: t4ttu de qk:h"r

Wit. sn ossiy otr r'V oIrlE loll.YinE:

i) ExFcrariotr r'rcD tl!. n.* senemr orr

b) Coftiburiotr ol glnnmt secloi b llE ocononv of aansladcn':

c) Pdbl.mofdtoBrddiclioindEcoutrrrt:

d) Unmploynt pBll.n in aatrglndcsh:

.) Pqfdn.ncc ol th. St.t Ovnol Enrcryi$s (SOES) in Borgl'ddsh

Whurir.rlrutruirirn durunolrl'0d ll['utr(vFsolcortrtrutrictrri'it'r

How isan oteoiatior b.nefited lrycffccrivc uonmunicrliotr?..rnn an or;u circuhr to,ll rhe.rplavccs ii connecrid wn[ I [rc drill

rrr DmndniN.nrneN led. I

ir'i v*, ..'n-r hri rrun\hc.i , n(s rilr'un dn'r'r'c! r)rurr' J r1'mnecrioi $irh ilrb lluchin!

(o i;Fr t r.kr tu $'ldi'rg[ *ch ni$. NlrR tqtr6rilurc rcnln Dr dd]lnrrlri'ncrc$ol rl'crudc, .Dnnnrirv

Codr nE l.llowiIS sedr.trc.!:

DBftan dv.ni$mol for in*.lion i'r ! lcald,ilv lor rhe lbllosingpsihnsi) ComD.nySc€hry. nIAdm sr.riunOm(er

, "ii.r",;,,.:,*.,'u"i"rr|tr

o'i) \r0 c.rfs 3\'.'eurlr I* hr!("oaJrdt(carhkcrgovcr$c aid yo0r erPcduil)l lion n dfri'rBllt n!\r r5

'nonlhs

:5

| tror rppy \irh )oL r PnrLrrrh!uYou tror i' lroi,e !h.i l[orLl !t )u ' nnc vc!crd{)i

iii) h 8.lri4larc: lnN wctrrr.s:ir) H. b. t vctr nausli] h!.

i)

rL'.rr"^n.rJi-.--'.r ,-u rl' 'h(

rc\ulh

/

PEp.E.n lntetnll M.mo foh th. Mmasi'rs DiBk' to lh. Mrrhring Direcb'sn4rio *irh rhe Jotr dM in th. rlca. 14+4+1) =

rl

Dnn pec ol$e lollowios:

Thc govcnn€ plrns lo brifs aboul sne ri,Mamenhl ch.rs.s in dE dhinistttlive aidop.ntio l srudure ol thr police ao@, ThB will bc don. rhDugh Mending ti. Poli€ acr ofl8al. Th. $ss6rions pl.ccd b€aoE thc Sowmmcnr .N lndcr consid.ntio and nry $i hc

ecd on by dE @urcil of dvi*6. Tn ch.ngcs cnvie8ed in ptaiciplc.c @ntinly ' Sood idea.

W. sy $.t beau* of rh. leicy. not ! wry clErins o*. rh.t tl. polie havc dcv.lop.d inAughd.sh ovs the yct6, agah bc€usc of a N'nbs oa lacroh Oic of rhN tlcro6 h.s b.cn rhc

ptuFjNir, of$ccc$ivc 8ovcN,Btrrs ro uliliso rhc poli€ lr wo.k of l namw tana.n n{urcohviouny.fiotnas bn d tmd dealollhe Epultrior ofthe forcc t0rtrished

n .NouEgrng pan of N rcrnm pbi. th!rclbD- is ro prcvctrt th. poli@ li@ b€n3 6tdpolirislly by govdm.nt in lduc Th.l sill m€n rhar rhc foe uill b. nruc|uBll] $drdminilFriv.ly $ dcsilrcd as to b€ ahl. ro oDdtrct i6 m* p!rcly .log Pnl6tion.l lin6 ln

dhq !.!ds. the In*ntlsor poliricinis i. omce will be rhc b.sisoftolic tu'clioN Anorhcr pan

.fdr DIN is Io' dru,rlilL chlgrl b b( ltro{ r.n[lry rs clr]ll ol Policc, u cul'. ro uxlic6c

.\.strrivc0 fitr.trcirl tr0llNirtoverhisdop.'nem Toshddegrlesuchanexerckcof autho'irvvill nnpinSc on rh. Dowets or r|E hom. minisrry is in issuc ftat nccds d.rril.]l d.libe.arion

Addiridr.lt. th. tmvision or n'nn.ry trials of police p.Mnncl a3liDn whon allcgarions ofmnBdoi',s.r madc will

'qu'E Gv.ry 3!6nre thd s'ch rcrion sill b€ Ercn ir t lmlpBf

n.mer !||d rhG els trrlc c@pla'nb e undcr no ld' rhrt rh$ will b€ harLs.l

&,

/.' INsrrrurE oF ct t aRTERID srtcRtrAR' Its AND M aNAc[Rs or tr^Nc LADr:sl t

INTERMf,DIATE'XAMINATION JA!tUARY }OO7

LEVEL.II20I BUSINESSCOMMUNICATION ANI' Rf,PORT WRTTI:IC (NEW SYLLAAUS)

rir. dlotcd I J loiB

Norc: OlAtnn Dr^7 ,1 d,s'?, s. t ilt 1t1:1^h .|tetlttqu\tht\ btlLtl!'t t^'^'/ttu not '14

tra

"'ret be dnv4l nt ak ,h'.! u tdlr oJ

'(t!LuwL wrirc {.ev olabod 150 rords o! t f,,! ol lLr. folLowrtrg:

a) Dolie and rcspotrsibiliri.sollood citizetrs olrhe counrrv:

b) Pup.cKolEcotrotrrtD.tloPtrrc orainglrdsh

c) succsol Privdc sccror i',ll$gladcnl:

d) I'nprcvciEtrtofCducartun lvscm i" Ainll csll

a .l Rol.ofiEdu insooduora'.tre 'rBrtrsr$61'!('l (!) Explain rh. tuNrionsoacomntrtric'rio wnh cxinplcs

(b) AniivenmcdpoiecrolTkl5crorcforPlontandMaclrinerywa5roprovcdbt(ri!rrord'r' Dirccto6 ofliur conp.nv: btrr anor conrll'tior tnd inshlla(i*.r. Tk. 17 cmr.

PEpIE t cpon lor $c Bdd of DiKrors Sivin!'rplamrion for rhc cd! '"(nnJ trl Ouc ro

'^. RN polnalpmbrmi !o M\ebcc urbkr J 1\" !{mc rlnl

d limc Dnn t Fcx ror vou' huver crphtrri'rg rh' ('us orrh' del'\ ldcl ver] eill Nadc vsY nM

(bl wrik , lctrs !! 'hr liJiu' ol DJil) \hr frp($r'g )oi' \'{$ '{rl'(N'Rr f Lr''iPn$f,i! { rl'L. rh)

4. (i) R.wriklLrefdllowitrg*nren.sconcdll

i). Hc bc latc rbrud.r.vcrldrY

ii) I fccii'E vcry wcrr bdrY

iii) The n'n s.(irrgci Ythesc drys

i!) Duc b havy €i'B ned b.i'rs po$ibilnv n5'c!r'

v) 200 rltrclDLdcs l,c pr$crtrL om lr$ CM

i) son?orrh. nud.ft *erc

ii) $t dmuld l.id . disciPLi'rcd

iii) ll llrc oni.cs orrcncd ills : dqs ol

LI'+( rL

{r) wrn. ! bi.f spon b tod Min4trr8 Drcdor orDod6ri2irrB rhc trmhn$ry rr rl'c f.ctrtv

Ihs trccd t) irN(s lk l0 Cioro ro'

si'nm.nzng ric p.or ircsconcem d rh. build Lp ol

(b) Ae 0F Findc. Mr4.' *perfo+rnc. d,'ing rlt rd 6

'no 1\s 4"r e\ot, 'n; )our

6. Pr.pire r prccis i'r .6otr! lri oflLre Lcr31[oldt pAslgc!L!ei ]rlo*

saddim! hrnsing on ihc diy of Eid{'l Aah. a dav ofrcligio$ fcniYnv lor rhc Muslinr 'llo!'rn" *-ra.rri* *"i"",1.i',. *nh trcpidlrion tlM pcnrpsrtrv str$ olrcLisl:

HehoslivcdbvlLtc$vodrtrddiudbvr'lristtrcd h0wtsorgorOc'ho!rurl'$dLc '6rl-*'i'*. ii.r'*u-*".'tt' *r'^'*r*-'t,"tt',''.-'.'u'*"iii-,.

'r," *tt"".'- it,..'

u.". -nt"r"iv +. ' t't.a s"" *l'Npro\) id"an!"\'{afr'nsis'n 'lm spnretrnrr''{

""a'"h"""..'"ir,",.*'o"'",t"lossdddtmtrdrroppluonorbJrhrI'rqnburb\n'a!uo\rr:forc. lnd h. $s tr'?o;o'bi rhe lrdqa o r r' "'crr ro'Nd F i:10 bt thc @uprins p.*r'

Hi!.|eutiNwl|lh.r.od'fic'cnll)'ndil|.rn|qu,ncAo|lfr|"","_ ".

,"" .", ,, ",.. . :l,lJ.;".;;; J::i;,:,::,,ti;., i:6;ushc,l. r.(tr r-,. r,r l.L-

nJse*ne",,"i*h"."rn rvr'id,'hc wc' hJubqr'a\ n,:1;,":".,:"'jT1;ll"'f':ui* AlrslHe w'l ior b. trR ro tnslerch8ises m I t rr trril?"lii,i lli,ii "ri.i-r; i;it ri L,"" r'."i' r'i,,".v *" t'-s'd on (heser or L

'rmr r{8

p*" . ii,*ii'i" rnoi rr'"' r' !r'r d b' q'otr! rc imoure -or''s b rhc runnd hdrrn: o'

a

,)r'.-, lo -

II!STITUTE OF CHARTf, RED S'CRF'AIIIDII AND MANA(;ERS OF BAi\icI.ADf, SH

tmERMnDtaTE IXAMtNA- Oft _, ]l_y _ ztxt6Lnvil- rr

l0t BlrstNEsscoMMUNtcaTtoN aND Rt:t{)RI wk|lIN(; (NEW SyLl,AttUn)'Iim. rllo*.d : J tolB Tord mr.h: t rru

\*: t!)k5rr,r 'd ,{ 4k s/ in 6tslith. /tBw( a ,tk d\. wcd tu^ ut ttk rr4* qknrum@ h M,xzn in ec fu42 ht t'rhr hl t.qekf .

l. \\'rirc rn lst olaboor 250 knls on d/ @ ot Etb[si[g\:i) W{rld Cup:006:

ii) I;h'dr a'r a.dllrd.:lriii) Powr.dris rnd il! $lurjonsi

ir) N.tioi.l .ledds ol B..Bl.dahi

I v) Adv.e cffs oacrbl. T.lRilion,

I lll CoRrt rlr lblldsirt8*nc'B:il. V. s.s \riri',Brlldry irrn'.ii) srNJ lr.liGl rtun Rrfiq df hld

'$aiii) Ir'\| tu hunt rlM s ni*r dr hn!.

:. tt) Why is ir.*nri.lb c.dy @t cff.ctiv. @mmu.iqrion in an olalniaiio ?

th) ll\NNnN'Mn crrnn hL innnkd nr I cornrtrriiloBrtri/irnn' ?

(t) l;rdlln, $hcn vsbrl runNni$rn ir bcucr rlu Driucn @nmu.icnn r lvi*vc^r.l3"t'ti

r. li) Th. nlMg@nr of you mroy hs deidcd b olf.r.ll its pbducB ro rhc .nplotN\ d r$6itl disud of r5%. DEn !nomecircul.r in tht Esper.

(b) Dili r FAX ro your 3uppli.. of R.w M.rcri.ls Eqo.sriDg ft.m b ip€e! uD fi. pR{r$ ir

(cl 45, Hutun RceuN. Mrnagar srirc r Mning ldig ro rn cnplote in lji',rtrcc Dcpini'.nrshois qulrly lllc lq s . (l,i)- j

!i) Th. M$.ginl Die|d _ fic oth.r diGroB lbout rlic _ pl,nr orihc Co p6nJ

ii, h _ _ 'n.&r _ mnEm thrt t|[ iudenr

r(l Ii!1EE r fi'n tNs rl!i* f.x Fhliuri,{' r' Ihcl, ysri nurnrri.{-il'},'.rurdcv.elrinB crNl{ ;tr nrrrc.

NNludll S.lcs (in'f.NrN .r C.r's l].vr..

J I'NFe!NnulNFde v tulcM AslnRr wonur-. uoirri.ins ihc rblkvi"lli) L4r€ror'Aurhqidion: ii) tar.r of r Ersmiu.r : iii) r'hcrirbny

n) Conr.nr pals v) B.ck!o0M oarhc srudy: vi) McthodoloBy.

w'ilc ! prdcis of ine follosinj p.s$gc not cxcccding one tnnd lnsdf srvng m appn)Di,irc frr.

lhc uc'qtrin Chicl llccrnr Co0uis$ldu l(llc) ard hr rwo dcpu!!i. rl'c rr!!L,nC.nntrirsnrN: (ECt. rft s*n to h! trric* ir lLrc nn dr pnnonliis rlrc rdil s n cri.\ rnlIiui $Urlr. uriotr s.xpechrnnN. l]rcro1lolx[vcrN]vtrhin!,\brltcllsur!5ir1hct( bnlNve !try hw. pri'riples. l* and Mtion{l lspi$rions Bur rhe EC. ofi$ all. n onl!.osriturioml body oflnc shrc ond.v..tlhitrg in llE rbb. spditlly ir

fi. d$lnftd f,'linA srnoh. trruj bc @Nidcrcd I suerNio( r. thc wishcr ot ( llcoplc I hi\ :rt$.u$ utrd$. dcmftaric disp.trsrnr $vcrciglty or suprcme lxlecr buld,!\. alh-ir indlredll!r tlE p(oplc rnd no individud o. inslitlrior catr am$r. or rsie b himrcllir iscll. lrduFNr filn F5Pl.t ereei: t.

l|t lNldi',g of a free and &n chcriotr is tro* rh. padmolnr aspimtion ofrhc gi(ar0i dumlr'r "ipcuplc i', Bulladesh. Only a coteric nuy u rhinsr ro occur dilTerentlv Bur+ould lhstraron \sirgular.rd d-!hi.nbi.iotr bt allo*cd ro bc iruslded bv {hc whins. kndcnrious aeririri.s.oh{nr{iotrl$ 0trd psodies ofr fca iMividuds wlF havc.lrcady prolincd rh0n h gh oolri',nr b\rltrirr'!sl\ ip*'tl.rnd L,i!h ytrr'cixrtilt!rctr?

lhL(li( trnJglti sclf lttr:olt cdtrtnvc$iil wl!tr I'c dtrildgrrll' Irc\ \or.as lii .grii$ lie protesrs ol rll rulli cDlioned qenc6 rhar tlrc ftr lisr \!trld h( il

tllsincd oft sirh nurcrcus lal* !ole6. Thct Nlld nol have e objecred if t) cotrld rc$ r.nrh

'n ft. CEC t! ' deFndibl. p.mn oru non pad'*n pFrn

.e..

Question scaned by nasir cs 2722

Education

Transcript of Question scaned by nasir cs 2722