Cima examstopics cima Certificate Ba3 Reddit Questions by Kaylan q39 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:	kaylan

Question 44

Refer to the Exhibit.

Questions 44

A business banks its takings for the week. The bank account at the start of the week shows an overdraft

Which of the following is the dual effect?

Options:

Discussion

Question 45

The accounting concept which states that non-current assets should be valued at cost (or valuation) less accumulated depreciation, rather than their saleable value in the event of closure, is the.

Options:

Net realisable value concept

Realisation concept

Prudence concept

Going concern concept

Discussion

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Question 46

A trader commenced business with capital of $20,000. At the end of the financial year he had receivables of $10,000, payables of $6,000, inventory of $12,000, cash of $4,000 and non-current assets costing $16,000.

The profit/loss for the period was:

Options:

$16,000 profit

$16,000 loss

$8,000 profit

$8,000 loss

Discussion

Question 47

A company which is VAT registered, has sales for the period of $28,450 (excluding VAT) and purchases (including VAT) for the period of $14,687.50.

The balance on the VAT account, assuming all items are subject to VAT at 17.5%, is:

Options:

$2,408.44 debit