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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: 64)

Page 16 of 80 BA3 - Fundamentals of Financial Accounting PDF — 393 Questions

QUESTION: 76

A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.
The correct entry to record the invoice is:

A)

B)

C)

D)

Exhibit A
Exhibit B
Exhibit C
Exhibit D

Answer(s): A

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QUESTION: 77

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

Depreciation on plant and machinery
Expenditure on heat and light
Repayment of bank loan
Payment of dividends

Answer(s): C

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QUESTION: 78

Refer to the Exhibit.

Which of the following balances normally result from the double-entry system of book- keeping?

The answer is:

Option A
Option B
Option C
Option D

Answer(s): B

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QUESTION: 79

Refer to the Exhibit.

What is the wages expense for the income statement for month 1?

$3,808
$4,428
$6,236
$6,966

Answer(s): D

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QUESTION: 80

If the royalty cost falls on items used in the manufacturing process, which TWO of the following would be true?

Prime cost increases
Factory cost of production reduces.
Factory cost of goods completed remains the same
Factory cost of production increases
Prime cost reduces

Answer(s): B,E

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