CIMA Fundamentals of Financial Accounting BA3 Exam Questions in PDF

Free CIMA BA3 Dumps Questions (page: 3)

CORRECT TEXT

GG has the following statement of profit or loss extract for the year ended 31 December 20X3



What is the interest cover for GG for the year ended 31 December 20X3?

  1. 8 times
  2. 0 times.
  3. 5 times
  4. 5 times

Answer(s): B



AB sold a machine for $15,000 The machine had originally cost $160,000 and al the dale of disposal had a carrying value of $26,000.

The journal entry lo record this disposal is:

A)



B)



C)



D)

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

Answer(s): A



Different users have different needs from financial information. One of which is to assess how effectively management is performing and how much profit will be available to be distributed.

Which of the following users will have this need for information?

  1. Managers
  2. Suppliers
  3. Lenders
  4. Shareholders

Answer(s): D



CORRECT TEXT
A company has profit before tax and dividends of $500000. The share capital consists of 1000000 ordinary shares of $1 each and 100000 10% preference shares of 50p each.

A 10p dividend was declared on ordinary shares.

Assuming there was no tax liability for the period, profit retained for the period was

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $395001



CORRECT TEXT

BCD has the following balances for the year ended 31 December 20X8:



What is the trade payables balance of BCD at 31 December 20X8? Give your answer to the nearest $"000.

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $380



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