As of December 31, 2020, Apple Company has assets of Tk. 3,500 and equity of Tk. 2,000. What are the liabilities for Apple Company as of December 31, 2020?
উত্তর: ক) Tk. 1,500
- ক) Tk. 1,500
- খ) Tk. 1,000
- গ) Tk. 2,500
- ঘ) Tk. 2,000
ব্যাখ্যা
Liabilities are Tk. 1,500. The accounting equation is Assets = Liabilities + Equity, so Liabilities = Assets − Equity = 3,500 − 2,000 = Tk. 1,500. Every asset is financed either by outsiders (liabilities) or by owners (equity), and the two must add up to total assets.
যে পরীক্ষায় এসেছে: KGDCL ২০২১