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CIMA BA3 - Fundamentals of Financial Accounting Exam Dumps

Last Updated : Jun 7, 2026
Total Questions : 393

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Following are some CIMAPRA17-BA3-1 Exam Questions for Review

Refer to the Exhibit.

Question-img

A company which is not VAT-registered received an invoice for vehicle repairs of $650 excluding VAT. The rate of VAT on the invoice was 17.5%.

Which of the following ledger entries to record the invoice are correct?

The correct ledger entries are.



Which one of the following is an error of original entry?



A company has receivables of $60,000, which represents 60 payables days, and payables of $45,000, which represents 45 payables days.

What would be the effect on cash, if receivable days and payables days were reduced to 55 days and 40 days respectively?



An internal audit is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization

Which of the following appoints the internal auditor?



Refer to the Exhibit.

Question-img

On 1 May year 1 a company pays insurance of $1,800 for the period to 30 April year 2

What is the charge to the income statement and the entry in the statement of financial position for year 1 ended 30 November?



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