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BA3 Exam Dumps : Fundamentals of financial accounting

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Fundamentals of financial accounting Questions and Answers

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Question 1

What will be the effect on the financial statements if the closing inventory figure is decreased?

Options:

A.

An increase in cost of sales, an increase in gross profit and a decrease in the inventory figure in the statement of financial position.

B.

A decrease in cost of sales, a decrease in gross profit and a decrease in the inventory figure in the statement of financial position.

C.

A decrease in cost of sales, an increase in gross profit and a decrease in the inventory figure in the statement of financial position.

D.

An increase in cost of sales, a decrease in gross profit and a decrease in the inventory figure in the statement of financial position.

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Question 2

The petty cash imprest is restored to £500 at the end of each week. The following amounts are paid out of petty cash during week 23:

(a) Stationery - £70.50 (including VAT at 17.5%)

(b) Travelling costs - £127.50

(c) Office refreshments - £64.50

(d) Sundry payables - £120.00 plus VAT at 17.5%

The amount required to restore the imprest to £500.00 is:

Give your answer to 2 decimal places.

Options:

Question 3

Where a transaction is entered into the correct ledger accounts, but the wrong amount is used, the error is known as an error of

Options:

A.

Original entry

B.

Omission

C.

Commission

D.

Principle

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