100+ Free BTEB HSC Business Management & Technology (HSC BMT) Practice Questions

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Key Facts: BTEB HSC Business Management & Technology (HSC BMT) Exam

100

Curriculum MCQs

Open Exam Prep

33%

Pass Mark per Subject

BTEB Regulations

GPA 5.00

Grading Scale

Ministry of Education BD

2 Years

Program Duration

BTEB Curriculum

Grade 12

National Level

Bangladesh Education Board

5 Domains

Core Subject Groups

HSC BMT Syllabus

The BTEB HSC Business Management & Technology (HSC BM/BMT) examination is Bangladesh's recognized Grade 12 technical business qualification. It assesses theoretical knowledge and practical competence across five core subject groups: Accounting & Costing, Business Organization & Entrepreneurship, Computer Applications & Digital Commerce, Commercial Mathematics & Statistics, and Business Communication. This free practice bank provides 100 authentic, curriculum-aligned multiple-choice questions with detailed teaching explanations.

Sample BTEB HSC Business Management & Technology (HSC BMT) Practice Questions

Try these sample questions to test your BTEB HSC Business Management & Technology (HSC BMT) exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1According to which accounting concept is a business considered separate and distinct from its owner(s)?

A.Going Concern Concept

B.Business Entity Concept

C.Money Measurement Concept

D.Matching Concept

Explanation: The Business Entity Concept treats the business enterprise as an independent legal and economic entity distinct from the personal affairs of its owners. Consequently, personal transactions of the proprietor are kept strictly separate from the firm's financial records.

2Under the Money Measurement Concept of accounting, which of the following events CANNOT be recorded in the financial books of account?

A.Purchase of raw materials for Tk 50,000

B.Payment of office rent of Tk 12,000

C.High morale and leadership capabilities of the management team

D.Sale of finished goods for Tk 80,000

Explanation: The Money Measurement Concept restricts accounting entries strictly to events and transactions that can be measured and expressed in monetary terms. Qualitative factors like employee morale, loyalty, and managerial skills cannot be quantified objectively in money and are excluded from financial books.

3Under the accrual basis of accounting, when should revenue from the sale of merchandise be recognized in the books?

A.When cash is physically deposited into the bank account

B.When the sales contract is signed prior to manufacturing

C.When goods are delivered and the performance obligation is satisfied, regardless of when cash is received

D.When the customer pays the final credit installment at the end of the year

Explanation: Under accrual accounting, revenues are recognized when earned—meaning when goods or services have been delivered to the customer and the earning process is complete—irrespective of whether cash has been received immediately or is receivable on credit.

4If a commercial enterprise has total assets of Tk 850,000 and total liabilities of Tk 320,000, what is the value of the owner's equity?

A.Tk 1,170,000

B.Tk 530,000

C.Tk 320,000

D.Tk 265,000

Explanation: According to the fundamental accounting equation, Assets = Liabilities + Owner's Equity. Rearranging gives Owner's Equity = Assets - Liabilities = Tk 850,000 - Tk 320,000 = Tk 530,000.

5In the double-entry bookkeeping system, which of the following accounts increases with a Debit entry?

A.Accounts Payable (Liability)

B.Sales Revenue (Revenue)

C.Rent Expense (Expense)

D.Capital Account (Owner's Equity)

Explanation: Under double-entry bookkeeping rules, Asset and Expense accounts increase with a Debit and decrease with a Credit. Conversely, Liability, Capital (Equity), and Revenue accounts increase with a Credit and decrease with a Debit.

6A business purchases industrial machinery costing Tk 200,000 on credit from Rahim & Sons and pays Tk 15,000 in cash for transportation and installation. What is the correct journal entry?

A.Debit Machinery Tk 200,000, Debit Installation Expense Tk 15,000; Credit Rahim & Sons Tk 200,000, Credit Cash Tk 15,000

B.Debit Machinery Tk 215,000; Credit Rahim & Sons Tk 200,000, Credit Cash Tk 15,000

C.Debit Purchases Tk 215,000; Credit Rahim & Sons Tk 200,000, Credit Cash Tk 15,000

D.Debit Machinery Tk 215,000; Credit Cash Tk 215,000

Explanation: Under capital expenditure accounting rules, all costs incurred to acquire an asset and bring it to operational condition (such as freight, site preparation, and installation) must be capitalized as part of the asset's cost. Thus, Machinery is debited for Tk 215,000, Rahim & Sons is credited for Tk 200,000, and Cash is credited for Tk 15,000.

7In financial accounting, what does a debit balance in the Cash Account of the general ledger signify?

A.A bank overdraft / liability owed to creditors

B.Cash on hand available to the business (an asset)

C.Total operating expenses exceeding total revenues

D.A net loss generated during the financial period

Explanation: Cash is an asset account. Because cash receipts are debited and cash disbursements are credited, a debit balance in the Cash Account represents liquid cash on hand currently owned by the business.

8Which of the following errors will NOT cause the total debits of a Trial Balance to differ from total credits?

A.Recording a credit sale of Tk 10,000 as both a debit to Accounts Receivable and a credit to Sales for Tk 1,000

B.Posting a debit entry of Tk 5,000 to the Wages Account without making any corresponding credit entry

C.Entering a credit of Tk 8,000 into the Sales Account as Tk 800 while Accounts Receivable was debited Tk 8,000

D.Omitting only the credit side of a cash purchase entry from the ledger

Explanation: Recording an incorrect amount equally on both the debit and credit sides is an Error of Original Entry. Because both sides receive an identical debit and credit (Tk 1,000 instead of Tk 10,000), total debits still equal total credits and the trial balance balances.

9When a temporary disagreement in the trial balance is placed in a Suspense Account, which type of error is typically rectified through the Suspense Account?

A.Error of principle (e.g., treating capital expenditure as revenue)

B.One-sided error (e.g., undercasting the sales journal)

C.Error of complete omission

D.Compensating errors affecting two independent nominal accounts

Explanation: One-sided errors affect only one side of an account or result from casting/posting mistakes that unbalance the trial balance. These errors are temporarily posted to a Suspense Account and subsequently rectified using the Suspense Account.

10At the end of the financial year, the Salaries Account shows Tk 120,000 paid, while Tk 10,000 remains unpaid for the last month. How should this adjustment be reflected in the final accounts?

A.Add Tk 10,000 to Salaries in the Income Statement and record Tk 10,000 as a Current Asset

B.Add Tk 10,000 to Salaries in the Income Statement (total Tk 130,000) and record Tk 10,000 as a Current Liability on the Balance Sheet

C.Deduct Tk 10,000 from Salaries in the Income Statement and show Tk 10,000 as a Current Liability

D.Ignore the unpaid amount until cash is disbursed in the next financial year

Explanation: Under the accrual concept, expenses incurred during the accounting year must be charged against that year's income regardless of payment. Thus, Tk 10,000 is added to Salaries in the Income Statement (making it Tk 130,000), and recorded as an accrued expense (Current Liability) in the Balance Sheet.

About the BTEB HSC Business Management & Technology (HSC BMT) Exam

The Higher Secondary Certificate in Business Management & Technology (HSC BM/BMT) is a premier 2-year technical and vocational business qualification awarded by the Bangladesh Technical Education Board (BTEB) under the Ministry of Education. Designed to equip students with both rigorous academic foundations in commerce and practical vocational competencies in computer office automation and digital business, the curriculum covers financial accounting, cost accounting, commercial law, entrepreneurship development, MS Office applications, database management, e-commerce, digital financial services (MFS), commercial mathematics, statistics, and business English communication. The official board papers are set in Bangla (with English for the commerce English paper); this free bank is an English-language MCQ study adaptation, not an official translation or a substitute for the written and practical components.

Assessment

Official BTEB HSC BM/BMT papers combine MCQ and Creative Question (CQ) written sections plus practical assessments; this bank provides 100 practice MCQs spanning Principles of Accounting, Cost Accounting, Business Organization, Entrepreneurship, Computer Office Applications, E-Commerce, Commercial Math, Statistics, and Business Communication.

Time Limit

3 hours

Passing Score

33% per theoretical paper (Grade D / GPA 1.00 minimum on 5.00 scale)

Exam Fee

BDT 1,500 - 2,500 (Bangladesh Technical Education Board (BTEB))

BTEB HSC Business Management & Technology (HSC BMT) Exam Content Outline

25%

Principles of Accounting & Cost Accounting

Fundamental accounting concepts, double-entry rules, ledger posting, trial balance rectification, adjustments in final accounts, depreciation methods (straight-line and diminishing balance), bank reconciliation statements, cost elements, cost sheet preparation, and inventory valuation techniques (FIFO, LIFO, Weighted Average).

25%

Business Organization & Entrepreneurship

Forms of business ownership (Sole Proprietorship, Partnership under Act 1932, Joint Stock Company under Act 1994, and Cooperatives), MOA and AOA drafting, share capital and debentures, entrepreneurship development, project feasibility analysis, business financing, marketing mix (4Ps), and leadership/HRM fundamentals.

20%

Computer Office Applications & Digital Commerce

Word processing and mail merge in MS Word, spreadsheet formulas and functions (SUM, AVERAGE, IF, VLOOKUP) in MS Excel, relational database management in MS Access, e-commerce models (B2B, B2C, C2C), digital payments (bKash, Nagad, BEFTN, RTGS), and cybersecurity regulations in Bangladesh.

15%

Commercial Mathematics & Statistics

Simple and compound interest calculations, annuities, ratios and proportions, trade and cash discounts, agent commissions, measures of central tendency (Arithmetic Mean, Median, Mode), measures of dispersion (Range, Standard Deviation), and graphical data representations.

15%

Business English & Commercial Communication

Principles of commercial communication (7 Cs), structure and formatting of business letters (enquiry, quotation, order, complaint adjustment), internal memos and circulars, notice and minutes of meetings, commercial abbreviations/Incoterms (FOB, CIF, L/C, B/L), and formal report writing.

How to Pass the BTEB HSC Business Management & Technology (HSC BMT) Exam

What You Need to Know

Passing score: 33% per theoretical paper (Grade D / GPA 1.00 minimum on 5.00 scale)
Assessment: Official BTEB HSC BM/BMT papers combine MCQ and Creative Question (CQ) written sections plus practical assessments; this bank provides 100 practice MCQs spanning Principles of Accounting, Cost Accounting, Business Organization, Entrepreneurship, Computer Office Applications, E-Commerce, Commercial Math, Statistics, and Business Communication.
Time limit: 3 hours
Exam fee: BDT 1,500 - 2,500

Keys to Passing

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

BTEB HSC Business Management & Technology (HSC BMT) Study Tips from Top Performers

1Master the distinction between capital and revenue transactions, as well as final account adjustments (outstanding expenses, prepaid expenses, and bad debt provisions), which form the backbone of the accounting section.

2Practice numerical problems in commercial mathematics and cost accounting regularly, including straight-line/diminishing depreciation, FIFO/LIFO store ledgers, cost sheet prime/works cost, and simple/compound interest formulas.

3Familiarize yourself with standard legal clauses under the Bangladesh Partnership Act 1932 and Companies Act 1994, especially partnership deed rules, memorandum clauses, and shareholder voting rights.

4Memorize the syntax and usage of core MS Excel functions (SUM, AVERAGE, IF, VLOOKUP) and MS Access relational database concepts (Primary Key vs Foreign Key), which frequently appear in the computer applications paper.

5Review the standard formats of business correspondence, including full block style, letter of enquiry, complaint letters, meeting agendas, and minutes.

Frequently Asked Questions

What is the BTEB HSC BM / BMT qualification in Bangladesh?

The HSC (Business Management & Technology) or HSC BMT is a 2-year higher secondary technical education program conducted under the Bangladesh Technical Education Board (BTEB). It is fully equivalent to the standard HSC (Commerce/Business Studies) offered by general education boards, with the added advantage of practical computer applications and vocational skill training.

Can HSC BM/BMT graduates apply for university admission (BBA / BBS)?

Yes. HSC BM/BMT graduates are eligible for admission into Bachelor of Business Administration (BBA), Bachelor of Business Studies (BBS), and related degree courses in public universities, private universities, and National University-affiliated colleges across Bangladesh, subject to individual university admission criteria.

How is the HSC BM/BMT grading system structured?

BTEB uses the standard National GPA scale of 1.00 to 5.00: Grade A+ (80-100%, GPA 5.0), Grade A (70-79%, GPA 4.0), Grade A- (60-69%, GPA 3.5), Grade B (50-59%, GPA 3.0), Grade C (40-49%, GPA 2.0), Grade D (33-39%, GPA 1.0), and Grade F (below 33%, GPA 0.0). Students must secure at least 33% (Grade D) separately in theoretical written exams and practical assessments.

What subjects are included in the HSC BM/BMT curriculum?

The curriculum includes compulsory subjects (Bangla, English, Computer Office Applications), core commerce subjects (Principles of Accounting, Cost Accounting, Business Organization & Management, Commercial Mathematics & Statistics), and specialized elective trades such as Accounting, Secretarial Practice, Marketing, Banking, or Computer Applications.

Is practical computer training mandatory for HSC BM/BMT students?

Yes. Computer Office Applications and practical software lab work (word processing, spreadsheets, databases, and digital commerce applications) are mandatory components of the BTEB syllabus and carry dedicated continuous assessment and board practical examination marks.