CIMA Fundamentals of Financial Accounting BA3 Exam Questions in PDF

Free CIMA BA3 Dumps Questions (page: 16)

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)

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

Answer(s): A



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

  1. Depreciation on plant and machinery
  2. Expenditure on heat and light
  3. Repayment of bank loan
  4. Payment of dividends

Answer(s): C



Refer to the Exhibit.



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

The answer is:

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

Answer(s): B



Refer to the Exhibit.



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

  1. $3,808
  2. $4,428
  3. $6,236
  4. $6,966

Answer(s): D



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

  1. Prime cost increases
  2. Factory cost of production reduces.
  3. Factory cost of goods completed remains the same
  4. Factory cost of production increases
  5. Prime cost reduces

Answer(s): B,E



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