Authoritative Study Platform

We would like to provide our customers with different kinds of BA3 practice torrent to learn, and help them accumulate knowledge and enhance their ability. Besides, we guarantee that the questions of all our users can be answered by professional personal in the shortest time with our BA3 study guide. One more to mention, we can help you make full use of your sporadic time to absorb knowledge and information. In a word, compared to other similar companies aiming at BA3 test prep, the services and quality of our products are highly regarded by our customers and potential clients.

Trial Version Provision

BA3 study guide provides free trial services, so that you can gain some information about our study contents, topics and how to make full use of the software before purchasing. It's a good way for you to choose what kind of BA3 test prep is suitable and make the right choice to avoid unnecessary waste. Our purchase process is of the safety and stability which means that during using our study material, your cellphone or computer is worry-free and non-toxic. Besides, if you have any trouble in the purchasing BA3 practice torrent or trail process, you can contact us immediately and we will provide professional experts to help you online.

After-sales service Guarantee

BA3 practice torrent offers you more than 99% pass guarantee, which means that if you study our materials by heart and take our suggestion into consideration, you will absolutely get the certificate and achieve your goal. On the other hand, if you fail to pass the exam with our BA3 study guide unfortunately, only by providing us with your transcript, you can receive a full refund. Meanwhile, if you want to keep studying this course, you can still enjoy the well-rounded services by BA3 test prep, our after-sale services can update your existing study materials within a year and a discount more than one year. As a result, if you are dedicated to gain the certification, you should not be afraid of whether your money for the BA3 practice torrent is worthy or not, as long as you pass the exam, it can be helpful and valuable.

Under the dominance of knowledge-based economy, we should keep pace with the changeable world and renew our knowledge in pursuit of a decent job and higher standard of life. In this circumstance, possessing a BA3 certification in your pocket can totally increase your competitive advantage in the labor market and make yourself distinguished from other job-seekers. Therefore our BA3 study guide can help you with dedication to realize your dream, and it is a truism that it is a great opportunity for you to improve working efficiency and make the process of our work more easily and smoothly. We are pleased that you can spare your valuable time to have a look to our BA3 test prep.

DOWNLOAD DEMO

CIMA Fundamentals of Financial Accounting Sample Questions:

1. The sales ledger control account shows a balance of £236,725, whilst the individual customer balances total
£231,472.
One possible explanation for the difference between the two may bE.

A) A payment for £5,253 has been recorded in the cashbook but not in the sales ledger
B) An invoice for £5,253 has been recorded in the sales ledger but not in the sales day book
C) The sales day book has been overcast by £5,253
D) The sales daybook has been undercast by £5,253

2. Refer to the exhibit.

A company's gross profit margin has fallen from 40% to 38% in the last period.
Which three of the following would be possible explanations for this?

A) A, D and E
B) A, B and C
C) D, E and F
D) B, C and F

3. Refer to the exhibit.

ABC has the equity balances at the end of year 1.
During year 2 ABC issues 100,000 new shares at a price of $1.10
What is the balance on share premium at the end of year 2?

A) $90,000
B) $190,000
C) $80,000
D) $140,000

4. A non-current asset was purchased for £240000 at the beginning of Year 1, with an expected life of 7 years and a residual value of £50000. It was depreciated by 20% per annum using the reducing balance method.
At the beginning of Year 4 it was sold for £100000. The result of this was:

A) A loss on disposal of £22880
B) A profit on disposal of £58571
C) A loss on disposal of £2720
D) A profit on disposal of £50000

5. Complete the formula for depreciation of a revalued asset.
Place the relevant labels in the correct positions below.

Solutions: