Free demos

We provide the free demos before the clients decide to buy our BA3 test guide. The clients can visit our company's website to have a look at the demos freely. Through looking at the demos the clients can understand part of the contents of our BA3 exam reference, the form of the questions and answers and our software, then confirm the value of our BA3 test guide. If the clients are satisfied with our BA3 exam reference they can purchase them immediately. They can avoid spending unnecessary money and choose the most useful and efficient BA3 exam practice question.

The intuitive methods

We try our best to provide the most efficient and intuitive learning methods to the learners and help them learn efficiently. Our BA3 exam reference provides the instances, simulation and diagrams to the clients so as to they can understand them intuitively. Based on the consideration that there are some hard-to-understand contents we insert the instances to our BA3 test guide to concretely demonstrate the knowledge points and the diagrams to let the clients understand the inner relationship and structure of the knowledge points. Through the stimulation of the real exam the clients can have an understanding of the mastery degrees of our BA3 exam practice question in practice. Thus our clients can understand the abstract concepts in an intuitive way.

Advanced views

Our company employs a professional service team which traces and records the popular trend among the industry and the latest update of the knowledge about the BA3 exam reference. We give priority to keeping pace with the times and providing the advanced views to the clients. We keep a close watch at the most advanced social views about the knowledge of the test CIMA certification. Our experts will renovate the test bank with the latest BA3 exam practice question and compile the latest knowledge and information into the questions and answers. In the answers, our experts will provide the authorized verification and detailed demonstration so as to let the learners master the latest information timely and follow the trend of the times. All we do is to integrate the most advanced views into our BA3 test guide.

No study materials can boost so high efficiency and passing rate like our BA3 exam reference when preparing the test CIMA certification. Our BA3 exam practice questions provide the most reliable exam information resources and the most authorized expert verification. Our test bank includes all the possible questions and answers which may appear in the real exam and the quintessence and summary of the exam papers in the past. We strive to use the simplest language to make the learners understand our BA3 exam reference and the most intuitive method to express the complicated and obscure concepts. For the learners to fully understand our BA3 test guide, we add the instances, simulation and diagrams to explain the contents which are very hard to understand. So after you use our BA3 exam reference you will feel that our BA3 test guide' name matches with the reality.

CIMA Fundamentals of Financial Accounting Sample Questions:

1. A public limited company declares a 10% final dividend.
The nominal value of the shares is 50p and the shares are currently trading, in the stock market, at a price of £2.
A shareholder who purchased 1000 shares at a price of £1.00 per share, will receive a dividend of:
Give your answer to 2 decimal places.

2. What will be the effect on the draft financial statements if the closing inventory figure is increased?

A) An increase in cost of sales and an increase in the inventory figure in the balance sheet
B) A decrease in cost of sales, an increase in gross profit and an increase in closing inventory in the balance sheet
C) An increase in cost of sales, a decrease in gross profit and an increase in closing inventory in the balance sheet
D) A decrease in cost of sales, a decrease in gross profit and an increase in the inventory figure in the balance sheet

3. AB sells two products ,X and Y.
The following information was available at AB's year-end, 31 December 20X6:

At 31 December 20X6 AB held 800 units of Product X and 400 units of Product Y What is the value that will be included in inventories in AB's statement of financial position as at 31 December
20X6?

A) $120,000
B) $118,000
C) 5134,000
D) $138,000

4. A decrease in the allowances for receivables would result in:

A) A decrease in net profit
B) An increase in working capital
C) An increase in liabilities
D) A decrease in working capital

5. Which ONE of the following is a possible explanation for a debit balance on the purchase ledger account of a supplier?
(i) An invoice has been posted twice
(ii) A credit note has been posted twice
(iii) A payment has been recorded against the wrong supplier account
(iv) A payment has been posted twice
(v) A contra was posted to the supplier account but not the customer account (vi) Goods returned had been posted to the wrong supplier account

A) (iii) and (iv) only
B) (i), (ii) and (v) only
C) (iii), (iv) and (vi) only
D) (i) and (ii) only
E) (ii), (iii) and (iv) only
F) (i), (ii) and (iv) only

Solutions: