Cima pass4test ba3 Premium Exam Questions by Henri q393 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:	henri

Question 8

Non-current assets can be divided between intangible and tangible assets.

Which THREE of the following are intangible assets?

Options:

Research and development

Buildings

Plant

Goodwill

Patent

Land

Discussion

Question 9

A company's financial statements show a gross profit of $15 million. A major error in the inventory value system has been discovered resulting in an overstatement on opening inventory of $1.2 million and an understatement in closing inventory of $1.5 million.

What is the correct gross profit figure for the period?

Options:

$17.7 million

$15.3 million

$14.7 million

$12.3 million

Discussion

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Question 10

Accounting codes are often used within a business.

Which of the following would describe the reason for this?

Options:

To ensure all transaction are listed in a logical order

To ensure transactions are recorded in date order

To group like transactions to generate useful information

To group transactions on the same date