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CIMA BA3 Dumps

Exam Code:
BA3
Exam Name:
Fundamentals of financial accounting
Last Update: May 17, 2024
393 Questions with Explanation
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Fundamentals of financial accounting Questions and Answers

Questions 1

JW's debits total £10,502 for this period. JW's credits total £8,940.

What amount does JW's accountant need to include in the company's suspense account to make the transactions balance?

Options:

A.

£1,562 CR

B.

£1,562 DR

C.

£10,502 CR

D.

£8,940 DR

Questions 2

Refer to the Exhibit.

The Financial Accountant for a company is preparing the monthly bank reconciliation and has extracted the following information:

The correct cash book balance at the month end will be:

Options:

A.

$42,870

B.

$41,960

C.

$44,610

D.

$29,140

Questions 3

Which of the following statements about revenue is CORRECT?

Options:

A.

Revenue is claimed when received, not earned

B.

Revenue cannot be claimed until the end of the period

C.

Revenue is claimed when earned, not received

D.

Revenue is never earned