Cima braindumps2go ba3 Leak Questions by Aysha q79 vce pdf

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Exam Name:	Fundamentals of financial accounting
Exam Code:	BA3 Dumps
Vendor:	CIMA	Certification:	CIMA Certificate
Questions:	393 Q&A's	Shared By:	aysha

Question 16

Which of the following would be a good method of segregating the duties of staff?

Options:

Employing separate persons to maintain the sales and purchase ledgers

Employing a wages specialist to calculate and deal with the payment of wages

Employing an experienced cashier to deal with all bank transactions

Employing a separate person to maintain and reconcile control accounts

Discussion

Question 17

Which THREE of the below are possible reasons for an entity's capital amount to change?

Options:

New or withdrawn capital

Drawings

Depreciation of non-current assets

Net profit/loss

Discussion

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Question 18

An accounting system should provide an audit trail for all its transactions

Which of the following describes an audit trail?

Options:

Provision of a complete history of any given financial transaction

A timetable of deadlines of the audit

A review of the audit process completed

The planned audit process

Discussion

Question 19

The financial accounts, as prepared by the directors of a company, are required to show a 'true and fair view'. This means that:

Options: