Cima examstrust cima Ba3 Online Access by Wilf q354 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:	wilf

Question 52

Refer to the exhibit.

Questions 52

The following information is available about the ordinary shares of a public limited company:

A shareholder who purchased 20,000 shares at a price of $1.90 will receive a dividend of

Options:

$1,900

$500

$2,500

$2,400

Discussion

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Question 53

Which of the following explains the concept of capital maintenance?

Options:

the cost of maintaining an entity's non-current assets in good working condition

the cost of replacing an entity's non-current assets

the raising of new capital by the issue of shares

retaining sufficient profits to ensure that closing net assets are at least equal in value to net assets at the beginning of the period

Discussion

Question 54

Which of the following is not a book of prime entry?

Options:

Purchases daybook

Cash book

Sales ledger

Journal

Discussion

Question 55

A company has a receivables balance at the end of the year of £120,000. The company maintains an allowance for receivables at 3% of closing receivables. The opening balance on the allowance was £ 2,880. During the year bad debts of £ 3,000 were written off

The total charge for bad debts for the year is £

Options: