CIMA Fundamentals of Financial Accounting BA3 Dumps in PDF

Free CIMA BA3 Real Questions (page: 8)

CORRECT TEXT

GH has the following transactions for the week of January 20X8:



GH is not registered for sales tax

What is the total of the sales day book for this week? Give your answer to the nearest whole number:

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $1450



Which one of the following best describes the stewardship function?

  1. Maximizing profits
  2. Ensuring the recording, controlling and safeguarding of assets
  3. Managing cash
  4. Carrying out an external audit

Answer(s): B



An audit trail is an essential part of an efficient, complete accounting system

Why is an audit trail important?

  1. To ensure all transactions are recorded
  2. To ensure all transactions are approved
  3. To ensure all transactions can be traced through the system
  4. To ensure all transactions can reported

Answer(s): C



An entity decides to revalue its freehold property during the current period creating a revaluation surplus.

Where in the current period financial statements would the revaluation surplus appear?

  1. Statement of financial position and statement of changes in equity
  2. Statement of changes in equity and statement of cash flow
  3. Statement of financial position and income statement
  4. Statement of changes in equity and income statement

Answer(s): A



Fraud can be conducted by employees or management. Management fraud can be hard to detect and may not seem like fraud at all as often company performance improves.
Which ONE of the following would be an example of management fraud?

  1. Theft by management
  2. Improved performance and position for the company
  3. Charging personal expenses to a company credit card
  4. Trading with friends and family

Answer(s): B



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