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CIMA BA3 - Fundamentals of Financial Accounting BA3 - Fundamentals of Financial Accounting Exam Questions in PDF

Free CIMA BA3 - Fundamentals of Financial Accounting Dumps Questions (page: 8)

Page 8 of 80 BA3 - Fundamentals of Financial Accounting PDF — 393 Questions

QUESTION: 36

CORRECT TEXT

GH has the following transactions for the week of January 20X8:

GH is not registered for sales tax

What is the total of the sales day book for this week? Give your answer to the nearest whole number:

See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $1450

Reveal Solution Next Question

QUESTION: 37

Which one of the following best describes the stewardship function?

Maximizing profits
Ensuring the recording, controlling and safeguarding of assets
Managing cash
Carrying out an external audit

Answer(s): B

Reveal Solution Next Question

QUESTION: 38

An audit trail is an essential part of an efficient, complete accounting system

Why is an audit trail important?

To ensure all transactions are recorded
To ensure all transactions are approved
To ensure all transactions can be traced through the system
To ensure all transactions can reported

Answer(s): C

Reveal Solution Next Question

QUESTION: 39

An entity decides to revalue its freehold property during the current period creating a revaluation surplus.

Where in the current period financial statements would the revaluation surplus appear?

Statement of financial position and statement of changes in equity
Statement of changes in equity and statement of cash flow
Statement of financial position and income statement
Statement of changes in equity and income statement

Answer(s): A

Reveal Solution Next Question

QUESTION: 40

Fraud can be conducted by employees or management. Management fraud can be hard to detect and may not seem like fraud at all as often company performance improves.
Which ONE of the following would be an example of management fraud?

Theft by management
Improved performance and position for the company
Charging personal expenses to a company credit card
Trading with friends and family

Answer(s): B

Reveal Solution Next Question

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