CIMA BA3

In recent years, many people choose to take CIMA BA3 certification exam which can make you get the CIMA certificate that is the passport to get a better job and get promotions.

How to prepare for CIMA BA3 exam and get the certificate? Please refer to CIMA BA3 exam questions and answers on ITCertTest.

ITCertTest is a good website that provides all candidates with the latest IT certification exam materials. ITCertTest will provide you with the exam questions and verified answers that reflect the actual exam. The CIMA BA3 exam dumps are developed by experienced IT Professionals. 99.9% of hit rate. Guarantee you success in your BA3 exam with our exam materials.

Furthermore, we are constantly updating our BA3 exam materials. We will provide our customers with the latest and the most accurate exam questions and answers that cover a comprehensive knowledge point, which will help you easy prepare for BA3 exam and successfully pass your exam. You just need to spend you 20-30 hours on studying the exam dumps.

ITCertTest provides you not only with the best materials and also with excellent service. If you buy ITCertTest questions and answers, free update for one year is guaranteed. You fail, after you use our CIMA BA3 dumps, 100% guarantee to FULL REFUND. You just need to send the scanning copy of your examination report card to us. After confirming, we will refund you.

What's more, before you buy, you can try to use our free demo. We provide you some of CIMA BA3 exam questions and answers and you can download it for your reference.

ITCertTest is no doubt your best choice. Using the CIMA BA3 training dumps can let you improve the efficiency of your studying so that it can help you save much more time.

Quick and easy: just two steps to finish your order. We will send your products to your mailbox by email, and then you can check your email and download the attachment.

CIMA Fundamentals of Financial Accounting Sample Questions:

1. The trial balance shows the debit total as $200 less than the credit total.
This could be due to:

A) Entering $100 received from a customer on the credit side of the trade receivable's account
B) Under casting the sales daybook by $200
C) Under casting the purchases daybook by $200
D) Entering $100 received from a customer on the debit side of the trade receivable's account

2. The system of double entry book keeping relies upon accuracy of entries Which of the following combinations represent credit balances?

A) Property, plant & equipment, accruals, bank overdraft & discount received
B) Payables, accruals, share capital & loan stock(debentures)
C) Accruals, payables, drawings & discount allowed
D) Share premium, prepayments, payables & bad debts

3. Refer to the exhibit.

A company has the following debt in the statement of financial position The finance cost to be charged to the income statement is

4. A company's cashbook has an opening balance of £4,860 debit. The following transactions then took place:
(a) Cash sales - £23,500, including VAT of £3,500
(b) Receipts from customers - £18,600
(c) Payments to payables £12,400, less cash discounts of £240
(d) Bank Charges - £260
What will be the resulting balance in the cash book?

A) £34,540 debit
B) £24,580 credit
C) £21,340 credit
D) £31,040 debit

5. Which of the following is the correct double entry for a prepayment?

A) Debit prepayment (current liability) Credit expense
B) Debit expense Credit prepayment (current liability)
C) Debit prepayment (current asset) Credit expense
D) Debit expense Credit prepayment (current asset)

Solutions: