Fundamentals of Financial Accounting BA3 exam vce dumps preparation

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. 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:

2. Refer to the Exhibit.

A business has three non-current assets.
(i) Asset 1 will be used to manufacture components over a 4 year period, after which it will be scrapped; the total contract is for 1 million components, to be produced in different quantities each year.
(ii) Asset 2 is a motor car for a director; it is expected to be kept for 3 years, and will travel 20,000 miles each year.
(iii) Asset 3 is a mobile truck used for transporting goods around the factory; it is expected to be kept for 20 years.
Which one of the following combinations of depreciation methods, would be most reasonable for the above three assets?
The answer is:

A) Option B
B) Option D
C) Option A
D) Option C

3. Which of the following methods of inventory valuation is not acceptable in the UK for financial reporting purposes?

A) Last in First Out (LIFO)
B) First In First Out (FIFO)
C) Weighted average
D) Periodic weighted average

4. An extract from PQ's statement of profit or loss for the year ended 31 March 20X6 is shown below:

What is the mark-up percentage that PQ applies in arriving at its selling price? Give your answer to one decimal place

5. Refer to the exhibit.

The bookkeeper of Joshua Ltd has absconded with the petty cash. The following was available:
How much has the bookkeeper stolen during the year?

Solutions: