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Only need to practice for 20 to 30 hours

You will get to know the valuable exam tips and the latest question types in our BA3 certification training files, and there are special explanations for some difficult questions, which can help you to have a better understanding of the difficult questions. All of the questions we listed in our BA3 practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of BA3 best questions within 20 to 30 hours, even though the time you spend on it is very short, however the contents you have practiced are the quintessence for the IT exam. And of course, if you still have any misgivings, you can practice our BA3 certification training files again and again, which may help you to get the highest score in the IT exam.

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We provide different versions of BA3 practice exam materials for our customers, among which the software version can stimulate the real exam for you but it only can be used in the windows operation system. It tries to simulate the BA3 best questions for our customers to learn and test at the same time and it has been proved to be good environment for IT workers to find deficiencies of their knowledge in the course of stimulation.

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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

John Taylor commenced business on 1 March 2006, paying $1,000 cash into a business bank account. During the next month the following transactions took place.
The balance on the bank account at the end of the month is:

A) $700 credit
B) $1,200 credit
C) $1,200 debit
D) $700 debit

2. 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:

A) $8,000 profit
B) $16,000 profit
C) $8,000 loss
D) $16,000 loss

3. Accounting codes have proven to be very useful when recording business transactions.
Which THREE of the following does a coding system help to do?

A) Combine roles for the receivables and payables ledger
B) Reduce time taken to analyze transaction
C) Reduce the number of transactions recorded
D) Improve the quality of reports
E) Extract balances for suppliers and customers
F) Take away the need for books of prime entry

4. A non-current asset was purchased for £240000 at the beginning of Year 1, with an expected life of 7 years and a residual value of £50000. It was depreciated by 20% per annum using the reducing balance method.
At the beginning of Year 4 it was sold for £100000. The result of this was:

A) A profit on disposal of £50000
B) A loss on disposal of £2720
C) A profit on disposal of £58571
D) A loss on disposal of £22880

5. After calculating your company's profit for the year, you discover that:
(a) A non-current asset costing £2,000 has been included in the purchases account; the asset has not been included in the closing inventory figure; nor has it been depreciated by the normal 25% per annum (b) Closing inventory of raw materials, costing £500, have been treated as closing inventory of stationery.
These two errors have had the effect of.

A) Understating gross profit by £2,000 and understating net profit by £2,500
B) Understating both gross profit and net profit by £1,500
C) Understating gross profit by £2,500 and understating net profit by £1,500
D) Understating both gross profit and net profit by £2,500

Solutions: