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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

Which of the following transactions affects profit but does not affect cash?

Options:

A.

Issue of share capital

B.

Payments to trade payables

C.

Purchase of non-current assets

D.

Sales of goods on credit

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Question 2

A company that is VAT-registered has sales for the period of $245,000 (excluding VAT) and purchases for the period of $123,375 (including VAT). The opening balance on the VAT account was $18,000 credit. The VAT rate is 17.5%.

What will be the closing balance on the VAT account at the end of the period?

Options:

A.

$6,500 debit

B.

$42,500 credit

C.

$375 debit

D.

$36,375 credit

Question 3

GH has the following transactions for the week of January 20X8:

GH is not registered for sales tax

What is the total of the sales day book for this week? Give your answer to the nearest whole number:

Options:

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