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CIMA Updated BA3 Exam Questions and Answers by malak

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CIMA BA3 Exam Overview :

Exam Name: Fundamentals of financial accounting
Exam Code: BA3 Dumps
Vendor: CIMA Certification: CIMA Certificate
Questions: 393 Q&A's Shared By: malak
Question 36

Company H receives a 10% discount on its order from supplier GD. Which ONE of the following does the discounted amount count as for Company H?

Options:

A.

Revenue

B.

Profit

C.

Income

D.

Capital

Discussion
Question 37

The total of the debit column of a trial balance is $800 bigger than the credit column.

Which of the following is the entry recorded in the suspense account?

Options:

A.

$800 Debit

B.

$1,600 Debit

C.

$1,600 Credit

D.

$800 Credit

Discussion
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Question 38

Refer to the exhibit.

Questions 38

The following extracts from the statement of financial position and income statement for Company S are available:

Included in operating profit was depreciation of $120,000 and a loss on disposal of non-current assets of $48,000.

The cash generated from operations for year 2 would be:

Options:

A.

$1,092,000

B.

$972,000

C.

$1,068,000

D.

$876,000

Discussion
Question 39

Which of the following represent liabilities of a business?

Options:

A.

Accruals, bank overdraft & receivables

B.

Profit, discount allowed & payables

C.

Loan stock(debentures), provisions & accruals

D.

Share capital, provisions & discount received

Discussion
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