CIMA Fundamentals of Financial Accounting : BA3

值得信賴的 Fundamentals of Financial Accounting 考古題，不通過，全額退款

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Fundamentals of Financial Accounting 考古題，高效率的認證考試學習資料，輕松快速通過認證考試

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最新的 CIMA Certificate BA3 免費考試真題:

1. The draft accounts of KenDoo Ltd for the year ended 31 August 2006 showed a net profit of $10000.
During the audit, the following errors and omissions were discovered.
(a) Items valued at $3100 had been completely omitted from the closing stock figure.
(b) Accrual of electricity bill for $200 and insurance prepayment of $500 had been omitted.
(c) Equipment costing $12000, acquired on 1 September 2005, had been debited to the purchases acccount.
(KenDoo Ltd depreciates equipment at 15% on the straight line basis).
Due to materiality, the directors of KenDoo Ltd agreed to adjust the accounts accordingly.
Incorporating the above adjustments, the revised net profit is

2. The format of the financial statements and the disclosure notes are prescribed by accounting standards and Company Law.
Which THREE of the following are headings within the statement of financial position?

A) Profit from operations
B) Cost of sales
C) Equity & liabilities
D) Current assets
E) Profit before tax
F) Non-current assets

3. Where a transaction is entered into the correct ledger accounts, but the wrong amount is used, the error is known as an error of

A) Principle
B) Commission
C) Omission
D) Original entry

4. The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.
Which of the following is a possible explanation for the difference between the two?
(i) A payment has been recorded in the cashbook but not in the sales ledger (ii) A payment has been recorded in the sales ledger but not in the cashbook (iii) An invoice has been recorded in the sales ledger but not in the sales day book (iv) An invoice has been recorded in the sales day book but not in the sales ledger

A) (i) and (iii) only
B) (ii) and (iv) only
C) (i) and (iv) only
D) (ii) and (iii) only

5. A company has a year end of 31 December. Rent of $12,000 was paid on 1 October in year 1 to cover the period to 30 September year 2 and on 1 October year 2 $16,000 was paid for the following year The figure for rent payable that should be shown in the income statement for the year 2 will be

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