Cima braindumps cima Certificate Ba3 Exam Dumps by Ray 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:	ray

Question 12

VWX is registered for sales tax in Country B A sales invoice to its mam customer shows the following information:

Questions 12

What journal entry will WVX process to record this transaction in its nominal ledger?

Questions 12

Options:

Option A

Option B

Option C

Option D

Discussion

Question 13

Which of the following is the final document in the audit trail?

Options:

Receipt

Purchase order

Invoice

Credit note

Discussion

Question 14

Which TWO of the following statements are correct?

Options:

Ordinary shares carry compulsory dividends

Ordinary shares carry voting rights

Preference shares carry voting rights

Preference shares are the lowest priority when winding up

Preference shares usually carry a fixed dividend

Discussion

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Question 15

Principles based accounting uses a conceptual basis to provide guidelines for preparing financial statements.

Which ONE of the following is an example of this approach?

Options:

Company law

Tax legislation