CIMA CIMAPRA17-BA3-1-ENG BA3 – Fundamentals of Financial Accounting (2017 SYLLABUS) (Online) Online Training
CIMA CIMAPRA17-BA3-1-ENG Online Training
The questions for CIMAPRA17-BA3-1-ENG were last updated at Nov 23,2024.
- Exam Code: CIMAPRA17-BA3-1-ENG
- Exam Name: BA3 - Fundamentals of Financial Accounting (2017 SYLLABUS) (Online)
- Certification Provider: CIMA
- Latest update: Nov 23,2024
Question #81
Which of the following transactions would be classified as a capital transaction?
- A . Depreciation on plant and machinery
- B . Expenditure on heat and light
- C . Repayment of bank loan
- D . Payment of dividends
Question #82
Refer to the Exhibit.
Which of the following balances normally result from the double-entry system of book-keeping?
The answer is:
- A . Option A
- B . Option B
- C . Option C
- D . Option D
Question #83
Refer to the Exhibit.
What is the wages expense for the income statement for month 1?
- A . $3,808
- B . $4,428
- C . $6,236
- D . $6,966
Question #84
If the royalty cost falls on items used in the manufacturing process, which TWO of the following would be true?
- A . Prime cost increases
- B . Factory cost of production reduces.
- C . Factory cost of goods completed remains the same
- D . Factory cost of production increases
- E . Prime cost reduces
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