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CIMA BA3 Exam With Confidence Using Practice Dumps

Exam Code:
BA3
Exam Name:
Fundamentals of Financial Accounting
Certification:
CIMA Certificate
Vendor:
CIMA
Questions:
393
Last Updated:
Dec 30, 2024
Exam Status:
Stable
CIMA BA3

BA3: CIMA Certificate Exam 2024 Study Guide Pdf and Test Engine

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Fundamentals of Financial Accounting Questions and Answers

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Question 1

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?

Options:

A.

$80,000

B.

$90,000

C.

$140,000

D.

$190,000

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Question 2

A company has a receivables balance at the end of the year of £120,000. The company maintains an allowance for receivables at 3% of closing receivables. The opening balance on the allowance was £ 2,880. During the year bad debts of £ 3,000 were written off

The total charge for bad debts for the year is £

Options:

Question 3

Which THREE of the following are subsidiary bodies of the IFRS Foundation?

Options:

A.

International Accounting Standards Board

B.

IFRS Advisory Council

C.

International Advisory Committee

D.

IFRS Interpretations Committee

E.

International Advisory Standards Board

F.

Advisory Interpretations Committee

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