BA3 試験問題を無料オンラインアクセス

A company's financial statements show a gross profit of $15 million. A major error in the inventory value system has been discovered resulting in an overstatement on opening inventory of $1.2 million and an understatement in closing inventory of $1.5 million.
What is the correct gross profit figure for the period?

• A.$17.7 million
• B.$15.3 million
• C.$12.3 million
• D.$14.7 million

If an auditor expresses an opinion of `fair presentation' on a set of financial statements, this means:

• A.The financial statements do not contain any errors
• B.The financial statements have been audited by the internal auditors
• C.There is fraud taking place in the company
• D.The financial statements comply with the requirements of the Companies Act and accounting statements

A basic principle of accounting is that resources are normally stated in accounts at historical cost.
Which THREE of the following are alternative ways of measuring resources?

• A.Replacement cost
• B.Fair value
• C.Net book value
• D.Purchase price
• E.Value in use
• F.Invoice value

Internal controls can be split between detect controls and prevent controls.
Which THREE of the following are prevent controls?

• A.Checking invoices to goods received notes
• B.Bank reconciliations
• C.Checking delivery notes to invoices
• D.Physical inventories
• E.Recording all transactions
• F.Signing goods received notes

In a manufacturing company, prime costs is the total of

• A.Purchases of raw materials + direct wages + direct expenses + production overheads
• B.Purchases of raw materials + opening inventories of raw materials - closing inventories of raw materials
  + direct wages + direct expenses
• C.Purchases of raw materials - opening inventories of raw materials + closing inventories of raw materials
  + direct wages + direct expenses
• D.Purchases of raw materials + opening inventories of raw materials - closing inventories of raw materials
  + direct wages + direct expenses + production overheads