Cima pass4test ba3 Premium Exam Questions by Henri q393 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:	henri

Question 8

Non-current assets can be divided between intangible and tangible assets.

Which THREE of the following are intangible assets?

Options:

Research and development

Buildings

Plant

Goodwill

Patent

Land

Discussion

Question 9

A company's financial statements show a gross profit of $15 million. A major error in the inventory value system has been discovered resulting in an overstatement on opening inventory of $1.2 million and an understatement in closing inventory of $1.5 million.

What is the correct gross profit figure for the period?

Options:

$17.7 million

$15.3 million

$14.7 million

$12.3 million

Discussion

Question 10

Accounting codes are often used within a business.

Which of the following would describe the reason for this?

Options:

To ensure all transaction are listed in a logical order

To ensure transactions are recorded in date order

To group like transactions to generate useful information

To group transactions on the same date

Discussion

Question 11

Refer to the exhibit.

Questions 11

The following information is available in respect of two companies that operate in the same market sector:

Which one of the following statements most accurately describes the companies' relative position?

Options:

Company A has the shortest working capital cycle and the best control on both inventories and payables.

Company B has the shortest working capital cycle and the best control on both inventories and payables.

Company A has the shortest working capital cycle and the best control on inventories.

Company B has the shortest working capital cycle and the best control on payables and receivables.

Discussion

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