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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New or withdrawn capital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

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:

The accounts are accurate

The accounts are prepared in accordance with the Companies Act and comply with relevant reporting standards

The accounts contain no fraudulent transactions

No errors were detected during the audit of the accounts

Discussion

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