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CIMA BA3 - Fundamentals of Financial Accounting BA3 - Fundamentals of Financial Accounting Dumps in PDF

Free CIMA BA3 - Fundamentals of Financial Accounting Real Questions (page: 11)

Page 11 of 80 BA3 - Fundamentals of Financial Accounting PDF — 393 Questions

QUESTION: 51

A trader commenced business with capital of $20,000. At the end of the financial year he had receivables of $10,000, payables of $6,000, inventory of $12,000, cash of $4,000 and non-current assets costing $16,000.

The profit/loss for the period was:

$16,000 profit
$16,000 loss
$8,000 profit
$8,000 loss

Answer(s): A

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QUESTION: 52

Which of the following transactions would be classified as a revenue transaction?

Purchase of plant and machinery
Issue of share capital
Payments made to trade payables
Purchase of inventory for resale

Answer(s): D

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QUESTION: 53

Which THREE of the following represent credit balances?

assets
liabilities
income
expenses
capital
drawings

Answer(s): B,C,E

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QUESTION: 54

Refer to the Exhibit.

A company is preparing its accounts to 30 April 2006. The latest telephone bill received by the company was dated 31 March and included call charges for the quarter 1 December to 28 February. The amount of the bill for call charges (excluding VAT) was $960. Most of the company's telephone bills are for similar amounts.

Which of the following journal entries should be made to the company's accounts at 30 April 2006?

The journal entries which should be made to the company's accounts at 30 April 2006 is

A
B
C
D

Answer(s): D

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QUESTION: 55

Who is responsible for ensuring that internal control systems operate efficiently?

External auditors
Directors
Shareholders of the company
Creditors

Answer(s): B

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9

9eagles

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on question 10 and so far 2 wrong answers as evident in the included reference link.

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