100+ Free DU Business Studies Unit (Ga Unit) Practice Questions

Prepare for the University of Dhaka Business Studies Unit Admission Test (DU Ga / C Unit) exam with instant access — no signup required.

✓ No registration✓ No credit card✓ No hidden fees✓ Start practicing immediately

~8-10% Pass Rate

100+ Questions

100% Free

Loading practice questions...

Same family resources

Explore More University of Dhaka Undergraduate Admission

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

Dhaka University Arts, Law and Social Sciences Unit Admission Test (Kha Unit, Bangladesh)

Practice Questions100 questions

Dhaka University Fine Arts Unit Admission Test (Cha Unit, Bangladesh)

Practice Questions100 questions

Dhaka University Science Unit Admission Test (Ka Unit, Bangladesh)

Practice Questions100 questions

2026 Statistics

Key Facts: DU Business Studies Unit (Ga Unit) Exam

1,050 BDT

Application Fee

DU Admission Portal

90 Mins

Exam Duration

45m MCQ + 45m Written

60 MCQ + 40 Written

Exam Marks

100 Marks Total Test

-0.25

Negative Marking

Per Wrong MCQ

GPA 7.5

Min Combined GPA

SSC + HSC (Min 3.0 each)

~1,050

Total Seats

9 FBS Departments

1 Attempt

Retake Policy

No 2nd Timer Allowed

The DU Ga Unit (Business Studies Unit) admission test is a highly competitive 100-mark examination (60 MCQ + 40 Written in 90 minutes) with 20 marks based on SSC/HSC GPAs (total 120 marks). MCQ carries a 0.25 mark penalty for wrong answers. The test covers Bangla, English, Accounting, Business Organization & Management, and Finance/Marketing. The application fee is 1,050 BDT, and only first-time HSC candidates with a combined GPA of at least 7.5 (min 3.0 each) are eligible.

Sample DU Business Studies Unit (Ga Unit) Practice Questions

Try these sample questions to test your DU Business Studies Unit (Ga Unit) exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which of the following transactions results in an increase in total assets and an equal increase in total liabilities in the accounting equation?

A.Purchasing merchandise inventory on credit (on account)

B.Collecting cash from accounts receivable

C.Owner withdrawing cash for personal use

D.Repaying a bank loan principal in cash

Explanation: Purchasing merchandise on credit increases the asset account Merchandise Inventory (debit) and increases the liability account Accounts Payable (credit) by the exact same amount, expanding both sides of the accounting equation (Assets = Liabilities + Equity). Collecting cash from receivables simply swaps one asset for another with zero net change in total assets. Owner drawings decrease assets and equity, while loan repayment decreases assets and liabilities.

2A consulting firm provides services worth 25,000 BDT in December 2025 but does not bill or receive payment from the client until January 2026. What adjusting entry is required on December 31, 2025 under the accrual basis of accounting?

A.Debit Cash 25,000 BDT and Credit Service Revenue 25,000 BDT

B.Debit Accounts Receivable 25,000 BDT and Credit Service Revenue 25,000 BDT

C.Debit Service Revenue 25,000 BDT and Credit Accounts Receivable 25,000 BDT

D.Debit Unearned Revenue 25,000 BDT and Credit Service Revenue 25,000 BDT

Explanation: Under the revenue recognition principle of accrual accounting, revenue must be recognized in the period in which performance obligations are satisfied, regardless of when cash is collected. Because the service was completed in December without cash receipt, an accrued revenue adjusting entry must debit Accounts Receivable (or Accrued Service Revenue) for 25,000 BDT and credit Service Revenue for 25,000 BDT.

3A delivery van was purchased for 550,000 BDT with an estimated useful life of 5 years and an estimated residual (salvage) value of 50,000 BDT. Using the straight-line depreciation method, what is the annual depreciation expense?

A.100,000 BDT

B.110,000 BDT

C.120,000 BDT

D.50,000 BDT

Explanation: Under the straight-line method, annual depreciation is calculated as (Cost - Residual Value) / Useful Life. Here, (550,000 BDT - 50,000 BDT) / 5 years = 500,000 BDT / 5 = 100,000 BDT per year. This charges an equal expense against revenues over each of the five operating years.

4In a bank reconciliation statement prepared by a business starting from the balance per bank statement, how should outstanding cheques (cheques issued to suppliers but not yet presented to the bank for payment) be treated?

A.Added to the balance as per bank statement

B.Deducted from the balance as per bank statement

C.Added to the cash book balance

D.Ignored until the next financial year

Explanation: Outstanding cheques have already been recorded as cash disbursements in the company's Cash Book (reducing its balance) but have not yet cleared the bank. To reconcile the bank statement balance to the true adjusted cash balance, outstanding cheques must be deducted from the balance per bank statement.

5Which of the following accounts is classified as a temporary (nominal) account and must be closed at the end of the accounting period?

A.Accumulated Depreciation

B.Sales Revenue

C.Accounts Payable

D.Prepaid Insurance

Explanation: Temporary (nominal) accounts relate to a single accounting period and include revenues, expenses, and drawings/dividends. Sales Revenue is closed to Income Summary (or Retained Earnings) at year-end to reset its balance to zero for the new period. Accumulated Depreciation, Accounts Payable, and Prepaid Insurance are permanent (real) accounts that carry forward their ending balances.

6Which of the following accounting errors will NOT cause an imbalance in the trial balance totals?

A.Entering a debit balance of 5,000 BDT as 500 BDT in the trial balance schedule

B.Posting a debit entry to Salaries Expense instead of Advertising Expense

C.Omission of posting a credit entry while the corresponding debit entry was posted

D.Posting an entry twice on the debit side and not at all on the credit side

Explanation: Posting an expenditure to the wrong expense account (an Error of Commission or Principle) involves recording equal debit and credit amounts in the general ledger. Because total debits still equal total credits, the trial balance will remain in balance despite the individual ledger account inaccuracies.

7A manufacturing company bought machinery on 1 January 2024 for 200,000 BDT. The company charges depreciation at 20% per annum using the diminishing (reducing) balance method. What is the carrying amount (book value) of the machinery on 31 December 2025?

A.120,000 BDT

B.128,000 BDT

C.160,000 BDT

D.140,000 BDT

Explanation: Under the reducing balance method, depreciation is computed on the beginning carrying amount of each year. Year 1 (2024) depreciation = 200,000 * 20% = 40,000 BDT, leaving a carrying amount of 160,000 BDT at year-end. Year 2 (2025) depreciation = 160,000 * 20% = 32,000 BDT. The carrying amount at 31 December 2025 is 160,000 - 32,000 = 128,000 BDT.

8On October 1, 2025, a company received 60,000 BDT as an advance payment for 6 months of warehouse rental services (October 2025 to March 2026) and recorded it as Unearned Rent Revenue. On December 31, 2025, what adjusting entry should be recorded?

A.Debit Rent Revenue 30,000 BDT and Credit Unearned Rent Revenue 30,000 BDT

B.Debit Unearned Rent Revenue 30,000 BDT and Credit Rent Revenue 30,000 BDT

C.Debit Cash 30,000 BDT and Credit Rent Revenue 30,000 BDT

D.Debit Unearned Rent Revenue 60,000 BDT and Credit Rent Revenue 60,000 BDT

Explanation: From October 1 to December 31, exactly 3 months out of the 6-month contract have elapsed (October, November, December). The revenue earned during 2025 is (60,000 BDT * 3/6) = 30,000 BDT. The adjusting entry converts 30,000 BDT of liability into earned income by debiting Unearned Rent Revenue 30,000 BDT and crediting Rent Revenue 30,000 BDT.

9Given the following financial data: Beginning Inventory = 45,000 BDT; Gross Purchases = 220,000 BDT; Freight-in (Carriage Inwards) = 15,000 BDT; Purchase Returns = 10,000 BDT; Ending Inventory = 50,000 BDT. What is the Cost of Goods Sold (COGS)?

A.220,000 BDT

B.210,000 BDT

C.225,000 BDT

D.200,000 BDT

Explanation: Net Purchases = Gross Purchases (220,000) - Purchase Returns (10,000) + Freight-in (15,000) = 225,000 BDT. Cost of Goods Available for Sale = Beginning Inventory (45,000) + Net Purchases (225,000) = 270,000 BDT. COGS = Goods Available for Sale (270,000) - Ending Inventory (50,000) = 220,000 BDT.

10At year-end, a firm's Accounts Receivable balance is 400,000 BDT and the Allowance for Doubtful Accounts has an existing credit balance of 3,000 BDT. Management estimates that 5% of receivables will be uncollectible. What is the Bad Debt Expense to be recognized in the income statement?

A.20,000 BDT

B.17,000 BDT

C.23,000 BDT

D.14,000 BDT

Explanation: Under the percentage-of-receivables (balance sheet) method, the target ending balance of the allowance account is 5% of 400,000 BDT = 20,000 BDT. Because the allowance account already has a credit balance of 3,000 BDT, the adjusting entry for Bad Debt Expense needs to be 20,000 BDT - 3,000 BDT = 17,000 BDT.

About the DU Business Studies Unit (Ga Unit) Exam

The Dhaka University Business Studies Unit (popularly known as 'Ga Unit' or 'C Unit') Admission Test is the premier undergraduate business entrance examination in Bangladesh. Successful applicants secure admission to 4-year Bachelor of Business Administration (BBA) programs across 9 esteemed departments at the Faculty of Business Studies (FBS), University of Dhaka. The official test is set in Bangla and English through the DU admission portal; this free practice bank is an English-language MCQ study adaptation of the business-studies knowledge areas, not an official-format simulation of the 60+40 MCQ/written paper.

Assessment

The University of Dhaka Business Studies Unit admission evaluation is conducted out of a total of 120 marks: (1) 100 marks from the admission test (90 minutes total duration: 45 minutes for 60 MCQ marks and 45 minutes for 40 Written marks); (2) 20 marks derived from previous academic results (10 marks from SSC GPA and 10 marks from HSC GPA). The 60 MCQ marks are distributed equally across 5 subjects: Bangla (12 marks), English (12 marks), Accounting (12 marks), Business Organization & Management (12 marks), and an elective of Finance, Banking & Insurance OR Marketing (12 marks). Each incorrect MCQ answer incurs a deduction of 0.25 marks.

Time Limit

90 minutes (45 min MCQ + 45 min Written)

Passing Score

40% overall (Minimum 24 out of 60 in MCQ and 11 out of 40 in Written)

Exam Fee

1,050 BDT (Faculty of Business Studies, University of Dhaka)

DU Business Studies Unit (Ga Unit) Exam Content Outline

25%

Principles of Accounting

Accounting equation, journals, ledgers, trial balance, depreciation methods, financial statements, bank reconciliation, partnership and share capital accounts.

25%

Business Organization and Management

Forms of business ownership, company formation, cooperative societies, management principles (planning, organizing, leading, controlling), and corporate governance.

25%

Finance, Banking & Marketing

Time value of money, capital budgeting, commercial banking operations, central banking instruments (CRR, SLR, Repo), 4Ps of marketing, and consumer behavior.

15%

Business English & Commercial Communication

Vocabulary, appropriate prepositions, sentence structure, error detection, conditional clauses, and commercial correspondence rules.

10%

Bangla & General Business Knowledge

Bangla grammar (Sandhi, Samas, Karak), commercial Paribhasha, Bangladesh economic indicators, stock exchanges, and financial institutions.

How to Pass the DU Business Studies Unit (Ga Unit) Exam

What You Need to Know

Passing score: 40% overall (Minimum 24 out of 60 in MCQ and 11 out of 40 in Written)
Assessment: The University of Dhaka Business Studies Unit admission evaluation is conducted out of a total of 120 marks: (1) 100 marks from the admission test (90 minutes total duration: 45 minutes for 60 MCQ marks and 45 minutes for 40 Written marks); (2) 20 marks derived from previous academic results (10 marks from SSC GPA and 10 marks from HSC GPA). The 60 MCQ marks are distributed equally across 5 subjects: Bangla (12 marks), English (12 marks), Accounting (12 marks), Business Organization & Management (12 marks), and an elective of Finance, Banking & Insurance OR Marketing (12 marks). Each incorrect MCQ answer incurs a deduction of 0.25 marks.
Time limit: 90 minutes (45 min MCQ + 45 min Written)
Exam fee: 1,050 BDT

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

DU Business Studies Unit (Ga Unit) Study Tips from Top Performers

1Master the fundamental accounting mechanics: journal entries, adjustments, bank reconciliation statements, partnership profit distribution, and share forfeiture calculations.

2Practice solving 60 MCQs under strict 45-minute timed conditions, practicing intelligent question selection to prevent score erosion from the 0.25 negative marking penalty.

3Review Henri Fayol's 14 principles, Taylor's scientific management, Maslow's hierarchy, and key business law concepts including Memorandum and Articles of Association.

4Strengthen Business English grammar (subject-verb agreement, subjunctive mood, appropriate prepositions, conditionals) and practice translation between English and Bangla.

5Familiarize yourself with commercial Bangla terminology (Paribhasha) and key facts about the Bangladesh economy (Bangladesh Bank tools, RMG sector, EPZs, and DSE/CSE).

Frequently Asked Questions

What is the format and marks distribution of the DU Ga Unit admission test?

The admission test carries 100 marks in 90 minutes: 60 marks for 60 MCQ questions (45 minutes) and 40 marks for the Written section (45 minutes). The MCQ covers Bangla (12), English (12), Accounting (12), Business Organization & Management (12), and Finance/Marketing (12). An additional 20 marks are calculated from SSC and HSC GPAs (10 marks each) to make a total evaluation of 120 marks.

What are the pass marks for MCQ and Written sections?

Candidates must obtain at least 24 marks out of 60 in the MCQ section and at least 11 marks out of 40 in the Written section, with an aggregate minimum score of 40 out of 100 in the test. Written exam answer scripts are evaluated only for candidates who qualify in the MCQ section.

Is there negative marking in the DU Ga Unit MCQ section?

Yes, for every incorrect MCQ answer, 0.25 marks are deducted from the total score. Unanswered questions do not incur any deduction.

Can second-time candidates apply for Dhaka University Ga Unit?

No. The University of Dhaka strictly enforces a single-attempt rule. Only candidates who passed their HSC or equivalent examination in the immediate current year are eligible to sit for the admission test.

What is the application fee and payment method for DU Ga Unit?

The application fee is 1,050 BDT, payable online through mobile financial services (bKash, Nagad, Rocket) or designated commercial bank branches (Sonali, Janata, Agrani, Rupali Bank) via the official DU admission website (admission.eis.du.ac.bd).

What departments are available under the Faculty of Business Studies (FBS) at DU?

There are 9 departments: Management, Accounting & Information Systems (AIS), Marketing, Finance, Banking and Insurance, Management Information Systems (MIS), International Business (IB), Tourism and Hospitality Management (THM), and Organization Strategy and Leadership (OSL).