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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: 9)

Page 9 of 80 BA3 - Fundamentals of Financial Accounting PDF — 393 Questions

QUESTION: 41

Refer to the Exhibit.

A company has the following chart of accounts:

The sales director of the northern region wants to know what the total sales of widgets are for the first quarter of the year.

Which code would he request for his report?

100
800
100800
800100

Answer(s): C

Reveal Solution Next Question

QUESTION: 42

Refer to the Exhibit.

Which of the following items should be included in the valuation of inventory in a manufacturing company?

A, C and F
B, D and E
A, C, D and E
B, D, E and F
A, C, D, E and F
A, B, D, E and F

Answer(s): E

Reveal Solution Next Question

QUESTION: 43

The valuation of inventory in a manufacturing company will consist of:

Direct material and direct labor only
Direct material, direct labor and direct expenses only
All direct costs plus a share of production overheads
All direct costs plus a share of production and non-production overheads

Answer(s): C

Reveal Solution Next Question

QUESTION: 44

Fraud will only be prevented successfully if potential fraudsters perceive the risk of
detection as high.

Which THREE of the following are ways to prevent fraud?

Sufficient internal control systems
Computerized accounting systems
Continuous supervision of all employees
Regular reconciliations
Surprise audit visits
Maintaining books of prime entry

Answer(s): A,C,E

Reveal Solution Next Question

QUESTION: 45

The method of accounting that attempts to recognize changing price levels by applying an industry or asset specific price index to the cost of goods sold and assets consumed is known as:

Current cost accounting
Current purchasing power accounting
Historic cost accounting
Replacement cost accounting

Answer(s): A

Reveal Solution Next Question

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