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Prepare for the CIMA BA3 - Fundamentals of Financial Accounting exam with our extensive collection of questions and answers. These practice Q&A are updated according to the latest syllabus, providing you with the tools needed to review and test your knowledge.
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The questions for CIMAPRA17-BA3-1 were last updated on Mar 31, 2025.
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Refer to the exhibit.
Ronald has the following assets and liabilities at 31 December:
The capital balance at 31 December was
At the beginning of the year, an organization's non-current asset register showed a total net book value for fixed assets of 86,000. The nominal ledger showed non-current assets at cost of 120,000 and provision for depreciation of 39,000.
The disposal of a non-current asset for 10,000, at a profit of 2,000, had not been accounted for in the non-current asset register.
After correcting for this, the net book value shown in the ledger accounts would be
The purpose of the external audit is the examination of, and expression of opinion on the financial statements of an entity.
What is the purpose of internal audits?
An external audit is an independent examination of, and expression of opinion on the financial statements of an entity.
Who of the following appoints the external auditor?
Where a transaction is credited to the correct ledger account but debited to the heat and light account instead of the rent and rates account, the error is known as an error of:
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