অগ্রদত্ত পদ্ধতিতে একটি খুচরা নগদান বই তৈরি কর।

Target Audience: Higher Secondary Certificate (HSC) students, specifically for Accounting 1st Paper (Class 11-12).

Topic: Petty Cash Book (খুচরা নগদান বই) under the Imprest System (অগ্রদত্ত পদ্ধতি).

Question Type: This is an application-based accounting problem requiring students to prepare a detailed petty cash book for a specific period (July 2025) using provided transactional data. It tests practical accounting skills rather than purely theoretical knowledge.

Skills Assessed:

    
• Understanding the principles of the imprest system in petty cash management, including initial setup and replenishment.
    
• Ability to correctly identify and record legitimate petty cash expenses from a list of various transactions.
    
• Distinguishing between petty cash transactions and other business activities such as owner's drawings (if not specifically paid from petty cash) and credit purchases.
    
• Categorization of petty expenses into appropriate ledger columns (e.g., transport, stationery, postage, miscellaneous).
    
• Accurate calculation of total expenses, closing balance, and the amount required for replenishment to restore the imprest fund.
    
• Adherence to the standard format and presentation of a petty cash book.

Complexity and Mark Allocation: Although labeled as 'খ' (Question No: খ), the assignment of 4 marks indicates a requirement for a comprehensive and accurate practical solution, typical of a 'গ' (Application) or 'ঘ' (Higher Order Thinking) level question in the Bangladesh National Curriculum. Students are expected to demonstrate a thorough understanding and application of the imprest system by constructing the entire petty cash book with all necessary details and calculations.

Contextual Relevance: The question is set within a realistic business scenario (Hanifa Traders), making it highly relevant to practical accounting applications and preparing students for real-world bookkeeping tasks.