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

Discussion

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

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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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