Cima dumpspedia pearson Ba3 New Attempt by Dahlia q275 vce pdf

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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:	dahlia

Question 56

AB sells two products ,X and Y. The following information was available at AB’s year-end, 31 December 20X6:

Questions 56

At 31 December 20X6 AB held 800 units of Product X and 400 units of Product Y

What is the value that will be included in inventories in AB's statement of financial position as at 31 December 20X6?

Options:

$120,000

5134,000

$138,000

$118,000

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Question 57

Which of the following are examples of indirect costs for a chocolate manufacturing business?

Options:

Factory rent

Factory insurance

Factory supervisor wages

Purchase of milk

Purchase of cocoa

Discussion

Question 58

Refer to the Exhibit.

Questions 58

John, an employee of Kelt Ltd, earns gross wages for a week of £425.76.

Income tax is deducted at a rate of 25% on all earnings in excess of £85.00 per week and he is also liable to pay National Insurance contributions of 9% of his total earnings. Employers national insurance contributions are at a rate of 10.5%.

What are the correct ledger entries in the accounts of Kelt Ltd?

The answer is:

Options:

Option A

Option B

Option C

Option D

Discussion

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