Cima edusum cima Certificate Changed Ba3 Questions by Atlas q118 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:	atlas

Question 32

A company has receivables of $60,000, which represents 60 payables days, and payables of $45,000, which represents 45 payables days.

What would be the effect on cash, if receivable days and payables days were reduced to 55 days and 40 days respectively?

Options:

An increase of $10,000

A reduction of $10,000

An increase of $5,000

No effect

Discussion

Question 33

Accounting standards are used to produce the financial statements of all business entities.

Which ONE of the following best describes why accounting standards are needed?

Options:

To provide information for tax purposes

To provide information required by law

To provide information that fairly represents the performance and position of the entity

To provide information for shareholders

Discussion

Question 34

HJK has maintained minimal accounting records during the year but has the following information available:

Questions 34

HJK charges a mark-up on all goods sold of 25%. What is HJK's gross profit for the year?

Options:

$77,500

$62,000

$57,500

$46,000

Discussion

Question 35

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

Questions 35

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:

Questions 35

Options:

Discussion

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