CIMA Fundamentals of Financial Accounting BA3 Dumps in PDF

Free CIMA BA3 Real Questions (page: 7)

CORRECT TEXT

The draft accounts of KenDoo Ltd for the year ended 31 August 2006 showed a net profit of $10000.

During the audit, the following errors and omissions were discovered.
(a) Items valued at $3100 had been completely omitted from the closing stock figure.

(b) Accrual of electricity bill for $200 and insurance prepayment of $500 had been omitted.

(c) Equipment costing $12000, acquired on 1 September 2005, had been debited to the purchases acccount. (KenDoo Ltd depreciates equipment at 15% on the straight line basis).

Due to materiality, the directors of KenDoo Ltd agreed to adjust the accounts accordingly.

Incorporating the above adjustments, the revised net profit is:

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $23600



CORRECT TEXT

ABC has the following summary of transactions for the quarter ended 30 June 20X9 ABC is registered for sales tax at 20%.



At the beginning of the quarter ABC owed $2,300 to the local tax authority.

What is the balance owing to the local tax authority at 30 June 20X97 Give your answer to the nearest dollar.

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $68400



CORRECT TEXT

Refer to the exhibit.



The following is an extract from the trial balance of a business for its most recent year:

Net profit before tax has already been calculated as being $27m. Income tax of $5m is to be provided, and a final dividend of 30p per share is declared.

Using some or all of the figures above, the correct figure of retained profit for the year is

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $12 million



Refer to the exhibit.



A company has the following current assets and liabilities at its most recent year end:

When measured against standard acceptable levels for liquidity, the company can be said to have:

  1. An ideal acid test ratio, but a high current ratio
  2. An ideal current ratio, but a low acid test ratio
  3. A high current ratio and a low acid test ratio
  4. Ideal current and acid test ratios

Answer(s): A



The Framework is described as a conceptual framework when used in the creation of new accounting standards.

Which ONE of the following describes the approach of the Framework?

  1. Rules based
  2. Principles based
  3. Statutory
  4. Regulatory

Answer(s): B



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