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CIMA BA3 Dumps

Exam Code:
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Fundamentals of financial accounting
Last Update: Nov 25, 2023
393 Questions
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Fundamentals of financial accounting Questions and Answers

Questions 1

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



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

Questions 2

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?



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

Questions 3

Before lending to an entity, which TWO of the following pieces of information would a potential lender want to consider?



Past tax payments made by the entity


Social policies of the entity


Dividend policy of the entity


Ability of the entity to meet interest payments


Long term business plans of the entity