BA3 - Fundamentals of Financial Accounting (2017 SYLLABUS) (Online) 온라인 연습
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Question No : 1
If the royalty cost falls on items used in the manufacturing process, which TWO of the following would be true?
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Question No : 2
Refer to the Exhibit.
What is the wages expense for the income statement for month 1?
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Question No : 3
Refer to the Exhibit.
Which of the following balances normally result from the double-entry system of book-keeping?
The answer is:
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Question No : 4
Which of the following transactions would be classified as a capital transaction?
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Question No : 5
A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.
The correct entry to record the invoice is:
A)
B)
C)
D)
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Question No : 6
Before lending to an entity, which TWO of the following pieces of information would a potential lender want to consider?
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Question No : 7
DEF prepares its financial statements to 30 September each year On 1 March 20X5 DEF acquires an office and immediately rents it to a tenant charging $2,400 a quarter payable in advance.
The tenant pays $2,400 on each of the following days 1 March 20X5, 6 June 20X5, 4 September 20X5 and 1 December 20X5.
What is the liability reported in the statement of financial position relating to the rent at 30 September 20X5?
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Question No : 8
Refer to the Exhibit.
John, an employee of Kelt Ltd, earns gross wages for a week of £425.76.
Income tax is deducted at a rate of 25% on all earnings in excess of £85.00 per week and he is also liable to pay National Insurance contributions of 9% of his total earnings. Employers national insurance contributions are at a rate of 10.5%.
What are the correct ledger entries in the accounts of Kelt Ltd?
The answer is:
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Question No : 9
CORRECT TEXT
Refer to the Exhibit.
A company operates an AVCO system of inventory. Opening inventory at the beginning of the period was 400 units @ $6.50 per unit.
During the period, the following purchases and issues were recorded:
The amount charged to the company's income statement in the period is
정답: $2932
Question No : 10
Cost of goods sold for a manufacturing company is the total of
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Question No : 11
A company purchases a piece of machinery for $180,000. It is estimated that the machinery will produce 450,000 units over its useful life of 10 years. The residual value at the end of 10 years is nil. After eight years, the machine has produced 340,000 units and is sold for $30,000.
The profit/loss arising on disposal of the asset is
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Question No : 12
Refer to the Exhibit.
The following information is given at a manufacturer's year end:
Using some or all of the above figures, the correct figure for factory cost of goods completed is:
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Question No : 13
As well as independence other essential elements of internal audit can be identified.
Which THREE of the following would be classed as essential elements of internal audit?
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Question No : 14
CORRECT TEXT
Refer to the Exhibit.
The following information is available relating to the non-current assets of Company X:
Non-current assets that had originally cost $225,000 and had a carrying value of $105,000 were sold during the year.
The figure for purchases of non-current assets to be shown in the statement of cash flows will be, to the nearest $1,000:
