Cima exams lab exactprep Ba3 Questions by Jennifer q236 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:	jennifer

Question 20

Which of the following best explains what is meant by "capital expenditure"?

Options:

Expenditure on the improvement and maintenance of non-current assets

Expenditure incurred in the raising of capital

Expenditure on the acquisition of non-current assets

Depreciation charges on non-current assets

Discussion

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Question 21

On 1 January 2001, a company owed a supplier £840.

During the month of January the company purchased goods for £1400 and returned goods valued at £200. A payment of £200 was made towards the outstanding balance. The supplier offered a discount of 5% on purchases.

The balance on the supplier's account at the end of the period is:

Options:

£100 credit

£1780 credit

£1780 debit

£100 debit

Discussion

Question 22

Refer to the Exhibit.

Questions 22

A company operates a FIFO system of inventory valuation. Opening inventory at the beginning of the period was 200 units @ £2.80 each. During the period the following movements of inventory were recorded.

The value of the closing inventory at the end of the period and amount charged to the income statement were:

Options:

Closing inventory £360.00 Income statement £2255.00

Closing inventory £360.00 Income statement £1895.00

Closing inventory £357.50 Income statement £1897.50

Closing inventory £360.00 Income statement £1695.00

Discussion

Question 23

The trial balance shows the debit total as $200 less than the credit total.

This could be due to:

Options:

Entering $100 received from a customer on the debit side of the trade receivable's account