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  1. Home
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  3. BA3 - Fundamentals of Financial Accounting

CIMA BA3 - Fundamentals of Financial Accounting Exam (page: 13)
CIMA BA3 - Fundamentals of Financial Accounting
Updated on: 09-Feb-2026

Viewing Page 13 of 80
BA3 - Fundamentals of Financial Accounting PDF 393 Questions

DRAG DROP
FGH has extracted its trial balance from its nominal ledger for the year ended 31 March 20X6 The items below have a value greater than SNil Which are debit and which are credit balances?

  1. See Explanation section for answer.

Answer(s): A

Explanation:



Refer to the Exhibit.



What is the correct ledger entry for purchase of goods on credit?
The answer is:

  1. Option A
  2. Option B
  3. Option C
  4. Option D

Answer(s): A



The purpose of the external audit is the examination of, and expression of opinion on the financial statements of an entity.

What is the purpose of internal audits?

  1. To prepare for external audits
  2. To assist employees of the organization in effective discharge of their responsibilities
  3. To create fear
  4. To confirm balances presented in the financial statements

Answer(s): B



Which one of the following book-keeping errors does not affect the view given by the financial accounts?

  1. An error of omission
  2. An error of commission
  3. An error of principle
  4. An error of original entry

Answer(s): B



A payment to a supplier has been credited to the supplier's account and debited to the bank account.

This would result in

  1. an understatement of profit and an overstatement of liabilities
  2. an understatement of profit and an overstatement of assets
  3. an overstatement of profit and an overstatement of liabilities
  4. an overstatement of profit and an overstatement of assets

Answer(s): C



Viewing Page 13 of 80



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