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CIMA Updated BA3 Exam Questions and Answers by bowie

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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: bowie
Question 28

Complete the formula for depreciation of a revalued asset.

Place the relevant labels in the correct positions below.

Questions 28

Options:

Discussion
Question 29

The role of the internal auditors is primarily to:

Options:

A.

Prepare the financial accounts

B.

Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system

C.

Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits

D.

Report to shareholders on the accuracy of the accounting system

Discussion
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Question 30

Company X wants to find the total of all the transactions from its sales account. Where should Company Xlook?

Options:

A.

Sales control account

B.

Sales ledger

C.

Memorandum account

Discussion
Question 31

ABC produces accounts to the year ended 31 December annually Extracts from the most recent financial statements are.

Questions 31

Which of the following ratios is a liquidity ratio?

Options:

A.

Debt/Equity x 100%

B.

Operating profit/Capital employed x 100%

C.

Revenue/Capital employed

D.

Current assets/Current liabilities

Discussion
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