CIMA : BA3 Questions & Answers

Useful BA3 practice materials

There are a group of professional experts who provide the professional knowledge about the test and give you the knack of solving difficult problems of the CIMA BA3 exam, which vicariously reflect that the quality of the BA3 actual exam materials are of high quality, and it is because we invited the first-rate experts involved into the compile. We can prove it by telling the passing rate: 97% to 99.7% passing rate up to now. it is a hard zenith to such a professional BA3 guide torrent, but we make it by working diligently together, and all our fruits and achievements are compiled in the three kinds of BA3 study guide for you reference, if you are skeptical about the content they sorted out some demos for you to have an experimentally practice at first. So the content of the BA3 actual exam materials are written with close observation and consideration in accordance with the trend of development and the content are abundant with BA3 guide torrent you need to remember.

It is absolutely a truth that you must have the experience like passing a test with high grade during your educational process, and the feeling is enjoyable and review process is efficient like a piece of cake. To this important CIMA BA3 exam you face now ahead of you, we have the useful BA3 guide torrent materials to help you have the same experience again like when you are younger before. Let me introduce the amazing BA3 study guide for you as follows and please get to realize it with us now.

DOWNLOAD DEMO

The earnest services for you

We have the most earnest employees who focus on aftersales quality who also work in earnest. They are waiting to offer help 24/7 all year round with patience and sincerity. Once you have questions about our BA3 study guide materials, they give you timely response and help.to a large extent, we are not only selling practice materials, but promote the images and reputation by introducing our BA3 actual exam materials, so we are strict to ourselves to offer you the best BA3 guide torrent materials as much as possible.

Besides we welcome the advices and comments of customers and improve ourselves according to their meaningful needs. If you flunk the test unluckily, which is so rare to users choosing our BA3 study guide materials, we give back your full refund as compensation. So our company always stick to the principle that customers first principles.

First-rate products and reasonable price

As the foremost and irreplaceable BA3 actual exam materials in the market, we remain the leading position over so many years. The reason is simple: our BA3 guide torrent materials are excellent in quality and reasonable in price economically, which is a truth apply to educational area as many other aspects of life, so we are honored to introduce and recommend the best BA3 study guide materials to facilitate your review. Our BA3 actual exam materials can help you effectively get rid of the difficulties you may meet during the review and extricate you from stereotype that passing a test is as hard as climbing a mountain.

Although we are play a leading role among the peers, our BA3 guide torrent materials has never being extravagant at all to exam candidates from different world, and we offer some discounts. The more you buying of our BA3 study guide, the more benefits we offer to help.

CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. In times of rising prices, the 'FIFO' method of inventory valuation, when compared to the 'Average Cost' method of inventory valuation, will usually produce:

A) A higher profit and a lower closing inventory value
B) A lower profit and a lower closing inventory value
C) A higher profit and a higher closing inventory value
D) A lower profit and a higher closing inventory value

2. Refer to the Exhibit.

A business has three non-current assets.
(i) Asset 1 will be used to manufacture components over a 4 year period, after which it will be scrapped; the total contract is for 1 million components, to be produced in different quantities each year.
(ii) Asset 2 is a motor car for a director; it is expected to be kept for 3 years, and will travel 20,000 miles each year.
(iii) Asset 3 is a mobile truck used for transporting goods around the factory; it is expected to be kept for 20 years.
Which one of the following combinations of depreciation methods, would be most reasonable for the above three assets?
The answer is:

A) Option B
B) Option D
C) Option A
D) Option C

3. Which one of the following would not be considered one of the roles of a Financial Accountant?

A) Reconciliation of ledger accounts
B) Preparation of statement of cash flows
C) Recording of financial transactions
D) Preparation of annual budgets

4. Refer to the exhibit.

A suspense account shows a credit balance of $230 which has arisen because of the recording of a gas bill twice in the gas account.
In order to correct the error, which one of the following journal entries is required?
The correct journal entry is

A) D
B) A
C) C
D) B

5. Which of the following are examples of indirect costs for a chocolate manufacturing business?

A) Factory supervisor wages
B) Purchase of cocoa
C) Purchase of milk
D) Factory rent
E) Factory insurance

Solutions: