By Dak Patel
CIMA examination perform Kits consolidate studying through supplying an in depth financial institution of perform questions. each one answer presents a detailed research of the proper solution and highlights why the choices are unsuitable. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision direction. It vitamins the reliable CIMA research structures and CIMA Revision playing cards with a wealth of extra questions and fabric centred in basic terms on utilizing what has been learnt to passing the examination. CIMA examination perform Kits aid scholars organize with self belief for examination day, and to move the hot syllabus first time. * comprises two hundred examination regular a number of selection questions * organize to move with broad extra query perform * presents labored solutions to completely clarify the proper resolution, and research of mistaken solutions - assisting CIMA scholars steer clear of universal pitfalls
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CIMA examination perform Kits consolidate studying by way of delivering an intensive financial institution of perform questions. each one answer presents a close research of the right kind resolution and highlights why the choices are mistaken. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path.
Extra resources for CIMA Exam Practice Kit: Financial Accounting Fundamentals
8 The accounting equation at the start of the month was Assets £14,000 less liabilities £6,250. During the month the following transactions took place: the business purchased a fixed asset for £3,000, paying by cheque, a profit of £3,500 was made and creditors of £2,750 were paid by cheque. Calculate the capital at the start of the month? 9 A sole trader has opening capital of £20,000 and closing capital of £9,000. During the period, the owner introduced capital of £8,000 and withdrew £16,000 for her own use.
B A debit balance exists where the total of debit entries is less than the total of credit entries. C A credit balance exists where the total of debit entries is less than the total of credit entries. D A debit balance exists where the total of debit entries is more than the total of credit entries. 6 Which of the following is the correct entry to record the purchase on credit of stocks intended for resale? 7 X receives goods from Y on credit and X subsequently pays by cheque. A then discovers that the goods are faulty and cancels the cheque before it is cashed by Y.
Consider all items below as STOCK. 3 Sport stars Please prepare T accounts for the transactions below. 2 Which one of the following statements is correct? 3 On 1 January, a business had a customer, Junior, who owed £1,200. During January, Junior bought goods for £2,100 and returned goods valued at £750. He also paid £960 in cash towards the outstanding balance. 5 Which one of the following statements regarding the balance on a ledger account is not correct? A A credit balance exists where the total of credit entries is more than the total of debit entries.