CIMA BA3 - Fundamentals of Financial Accounting CIMAPRA17-BA3-1 Exam Questions in PDF

Free CIMA CIMAPRA17-BA3-1 Dumps Questions (page: 15)

Cost of goods sold for a manufacturing company is the total of

  1. prime costs + production overheads + opening work in progress - closing work in progress + opening inventories of finished goods - closing inventories of finished goods
  2. prime costs + production overheads + opening inventories of raw materials - closing inventories of raw materials + opening work in progress - closing work in progress
  3. prime costs + production overheads - opening work in progress + closing work in progress - opening inventories of finished goods + closing inventories of finished goods
  4. prime costs + production overheads + opening inventories of raw materials - closing inventories of raw materials + opening work in progress - closing work in progress + opening inventories of finished goods - closing inventories of finished goods

Answer(s): A



CORRECT TEXT

Refer to the Exhibit.



A company operates an AVCO system of inventory. Opening inventory at the beginning of the period was 400 units @ $6.50 per unit.

During the period, the following purchases and issues were recorded:
The amount charged to the company's income statement in the period is

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $2932



Refer to the Exhibit.



John, an employee of Kelt Ltd, earns gross wages for a week of $425.76.

Income tax is deducted at a rate of 25% on all earnings in excess of $85.00 per week and he is also liable to pay National Insurance contributions of 9% of his total earnings. Employers national insurance contributions are at a rate of 10.5%.

What are the correct ledger entries in the accounts of Kelt Ltd?

The answer is:

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

Answer(s): A



DEF prepares its financial statements to 30 September each year On 1 March 20X5 DEF acquires an office and immediately rents it to a tenant charging $2,400 a quarter payable in advance.

The tenant pays $2,400 on each of the following days 1 March 20X5, 6 June 20X5, 4 September 20X5 and 1 December 20X5.

What is the liability reported in the statement of financial position relating to the rent at 30 September 20X5?

  1. $7,200
  2. $1,600
  3. $4,000
  4. $5,600

Answer(s): D



Before lending to an entity, which TWO of the following pieces of information would a potential lender want to consider?

  1. Past tax payments made by the entity
  2. Social policies of the entity
  3. Dividend policy of the entity
  4. Ability of the entity to meet interest payments
  5. Long term business plans of the entity

Answer(s): D,E



Share your comments for CIMA CIMAPRA17-BA3-1 exam with other users:

M
Malviya
2/3/2023 9:10:00 AM

the questions in this exam dumps is valid. i passed my test last monday. i only whish they had their pricing in inr instead of usd. but it is still worth it.

R
rsmyth
5/18/2023 12:44:00 PM

q40 the answer is not d, why are you giving incorrect answers? snapshot consolidation is used to merge the snapshot delta disk files to the vm base disk

K
Keny
6/23/2023 9:00:00 PM

thanks, very relevant

M
Muhammad Rawish Siddiqui
11/29/2023 12:14:00 PM

wrong answer. it is true not false.

J
Josh
7/10/2023 1:54:00 PM

please i need the mo-100 questions

V
VINNY
6/2/2023 11:59:00 AM

very good use full

A
Andy
12/6/2023 5:56:00 AM

very valid questions

M
Mamo
8/12/2023 7:46:00 AM

will these question help me to clear pl-300 exam?

M
Marial Manyang
7/26/2023 10:13:00 AM

please provide me with these dumps questions. thanks

A
Amel Mhamdi
12/16/2022 10:10:00 AM

in the pdf downloaded is write google cloud database engineer i think that it isnt the correct exam

A
Angel
8/30/2023 10:58:00 PM

i think you have the answers wrong regarding question: "what are three core principles of web content accessibility guidelines (wcag)? answer: robust, operable, understandable

S
SH
5/16/2023 1:43:00 PM

these questions are not valid , they dont come for the exam now

S
sudhagar
9/6/2023 3:02:00 PM

question looks valid

V
Van
11/24/2023 4:02:00 AM

good for practice

D
Divya
8/2/2023 6:54:00 AM

need more q&a to go ahead

R
Rakesh
10/6/2023 3:06:00 AM

question 59 - a newly-created role is not assigned to any user, nor granted to any other role. answer is b https://docs.snowflake.com/en/user-guide/security-access-control-overview

N
Nik
11/10/2023 4:57:00 AM

just passed my exam today. i saw all of these questions in my text today. so i can confirm this is a valid dump.

D
Deep
6/12/2023 7:22:00 AM

needed dumps

T
tumz
1/16/2024 10:30:00 AM

very helpful

N
NRI
8/27/2023 10:05:00 AM

will post once the exam is finished

K
kent
11/3/2023 10:45:00 AM

relevant questions

Q
Qasim
6/11/2022 9:43:00 AM

just clear exam on 10/06/2202 dumps is valid all questions are came same in dumps only 2 new questions total 46 questions 1 case study with 5 question no lab/simulation in my exam please check the answers best of luck

C
Cath
10/10/2023 10:09:00 AM

q.112 - correct answer is c - the event registry is a module that provides event definitions. answer a - not correct as it is the definition of event log

S
Shiji
10/15/2023 1:31:00 PM

good and useful.

A
Ade
6/25/2023 1:14:00 PM

good questions

P
Praveen P
11/8/2023 5:18:00 AM

good content

A
Anastasiia
12/28/2023 9:06:00 AM

totally not correct answers. 21. you have one gcp account running in your default region and zone and another account running in a non-default region and zone. you want to start a new compute engine instance in these two google cloud platform accounts using the command line interface. what should you do? correct: create two configurations using gcloud config configurations create [name]. run gcloud config configurations activate [name] to switch between accounts when running the commands to start the compute engine instances.

P
Priyanka
7/24/2023 2:26:00 AM

kindly upload the dumps

N
Nabeel
7/25/2023 4:11:00 PM

still learning

G
gure
7/26/2023 5:10:00 PM

excellent way to learn

C
ciken
8/24/2023 2:55:00 PM

help so much

B
Biswa
11/20/2023 9:28:00 AM

understand sql col.

S
Saint Pierre
10/24/2023 6:21:00 AM

i would give 5 stars to this website as i studied for az-800 exam from here. it has all the relevant material available for preparation. i got 890/1000 on the test.

R
Rose
7/24/2023 2:16:00 PM

this is nice.

AI Tutor 👋 I’m here to help!