Free CIMAPRA17-BA3-1 Exam Questions - CIMA CIMAPRA17-BA3-1 Exam
BA3 - Fundamentals of Financial AccountingTotal Questions: 393
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CIMA CIMAPRA17-BA3-1 Questions
ABC manufactures vehicle engines and purchases components from a supplier Each engine requires one component costing $10 each ABC's supplier otters a 5% volume discount which has always been taken, this reduces the cost to $9.50 each. However, ABC has recorded the cost as $10 throughout the accounting system
Once the correct price is recorded, what will be the effect on the factory costs incurred and the gross profit margin (GP%)?
Which THREE of the following would be recorded as a debit balance in the trial balance?
Which TWO of the following are characteristics of financial accounts?
AB commenced trading on 1 January 20XS. introducing $50,000 cash and $15,000 of assets to the business. The profit earned and retained in the business for the year ended 31 December 20X6 was $160,000. AB's closing capital at 31 December 20X5 was $190,000.
What is the value of AB's drawings for the year ending 31 December 20X5?
If the royalty cost falls on items used in the manufacturing process, which TWO of the following would be true?
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