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CIMA BA3 Dumps

Exam Code:
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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?



£1,562 CR


£1,562 DR


£10,502 CR


£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:










Questions 3

Which of the following statements about revenue is CORRECT?



Revenue is claimed when received, not earned


Revenue cannot be claimed until the end of the period


Revenue is claimed when earned, not received


Revenue is never earned