Cima testinside download Latest Ba3 Questions by Kenza q79 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:	kenza

Question 24

The valuation of inventory in a manufacturing company will consist of:

Options:

Direct material and direct labor only

Direct material, direct labor and direct expenses only

All direct costs plus a share of production overheads

All direct costs plus a share of production and non-production overheads

Discussion

Question 25

External auditors report their opinion to the members of the company after their independent examination of the financial statements.

Which THREE of the following should be included in their opinion?

Options:

If the statement of financial position gives a true and fair view

If the company is successful

If the financial statements have been prepared in accordance with legislation

If the financial statements have been prepared by a qualified accountant

If the income statement gives a true and fair view

If the financial statements are free from fraud

Discussion

Question 26

Refer to the Exhibit.

Questions 26

Accounting information is required for a wide range of users both internal and external. Each user has a different need for the information.

Which of the following is the correct combination of user and need?

Options:

Discussion

Question 27

Accounting records should be kept by all businesses for many reasons.

Which THREE of the following are reasons for keeping accounting records?

Options:

Aids the efficient running of a business

Indicates how successfully managers are performing

To aid the application of bank loans

To reassure employees

Provides information about the resources and activities of a business

In case of potential takeovers

Discussion

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