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  • Exam Name: Fundamentals of financial accounting
  • Last Update: 26-May-2024
  • Questions and Answers: 393
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BA3 Questions and Answers

Question # 1

GG has the following statement of profit or loss extract for the year ended 31 December 20X3

BA3 question answer

What is the interest cover for GG for the year ended 31 December 20X3?

2.8 times

4.0 times.

4.5 times

3.5 times

Question # 2

Refer to the Exhibit.

BA3 question answer

The sales day book for the last month, appeared as follows:

BA3 question answer

The entries which should be made in the ledger accounts are:

The answer is:


Option A


Option B


Option C


Option D

Question # 3

The valuation of inventory in a manufacturing company will consist of:


Direct material and direct labor only


Direct material, direct labor and direct expenses only


All direct costs plus a share of production overheads


All direct costs plus a share of production and non-production overheads

Question # 4

Refer to the exhibit.

BA3 question answer

A business has the following capital and long-term liabilities:

It calculates its gearing ratio as the proportion of debt to total capital.

At the end of the current year, its gearing ratio, compared with that of the previous year, is:


Higher, resulting in greater risk for shareholders


Higher, resulting in greater security for shareholders


Lower, resulting in greater security for shareholders


The same as the previous year

Question # 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


(i) and (ii) only


(iii) and (iv) only


(i), (ii) and (iv) only


(ii), (iii) and (iv) only


(i), (ii) and (v) only


(iii), (iv) and (vi) only

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