CIMA Fundamentals of Financial Accounting BA3 Dumps in PDF

Free CIMA BA3 Real Questions (page: 11)

A trader commenced business with capital of $20,000. At the end of the financial year he had receivables of $10,000, payables of $6,000, inventory of $12,000, cash of $4,000 and non-current assets costing $16,000.

The profit/loss for the period was:

  1. $16,000 profit
  2. $16,000 loss
  3. $8,000 profit
  4. $8,000 loss

Answer(s): A



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

  1. Purchase of plant and machinery
  2. Issue of share capital
  3. Payments made to trade payables
  4. Purchase of inventory for resale

Answer(s): D



Which THREE of the following represent credit balances?

  1. assets
  2. liabilities
  3. income
  4. expenses
  5. capital
  6. drawings

Answer(s): B,C,E



Refer to the Exhibit.



A company is preparing its accounts to 30 April 2006. The latest telephone bill received by the company was dated 31 March and included call charges for the quarter 1 December to 28 February. The amount of the bill for call charges (excluding VAT) was $960. Most of the company's telephone bills are for similar amounts.

Which of the following journal entries should be made to the company's accounts at 30 April 2006?

The journal entries which should be made to the company's accounts at 30 April 2006 is

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

Answer(s): D



Who is responsible for ensuring that internal control systems operate efficiently?

  1. External auditors
  2. Directors
  3. Shareholders of the company
  4. Creditors

Answer(s): B



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