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  1. Home
  2. CIMA
  3. BA3 - Fundamentals of Financial Accounting

CIMA BA3 - Fundamentals of Financial Accounting Exam (page: 14)
CIMA BA3 - Fundamentals of Financial Accounting
Updated on: 15-Dec-2025

Viewing Page 14 of 80
BA3 - Fundamentals of Financial Accounting PDF 393 Questions

Which ONE of the following is an asset?

  1. Sales tax paid on an item
  2. Sales tax received from the sale of an item
  3. Sales tax exempt from an item

Answer(s): A



CORRECT TEXT

Refer to the Exhibit.


The following information is available relating to the non-current assets of Company X:

Non-current assets that had originally cost $225,000 and had a carrying value of $105,000 were sold during the year.

The figure for purchases of non-current assets to be shown in the statement of cash flows will be, to the nearest $1,000:

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $523000



As well as independence other essential elements of internal audit can be identified.

Which THREE of the following would be classed as essential elements of internal audit?

  1. Due care
  2. Relationships
  3. Cost efficient
  4. Timely
  5. Evidence
  6. Efficient

Answer(s): A,B,E



Refer to the Exhibit.



The following information is given at a manufacturer's year end:

Using some or all of the above figures, the correct figure for factory cost of goods completed is:

  1. $115,700
  2. $125,700
  3. $131,700
  4. $135,300

Answer(s): C



A company purchases a piece of machinery for $180,000. It is estimated that the machinery will produce 450,000 units over its useful life of 10 years. The residual value at the end of 10 years is nil. After eight years, the machine has produced 340,000 units and is sold for $30,000.

The profit/loss arising on disposal of the asset is

  1. $6,000 loss
  2. $14,000 loss
  3. $14,000 profit
  4. $6,000 profit

Answer(s): B



Viewing Page 14 of 80



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