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BA3 Dumps With Exact Questions and Answers

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BA3 Questions and Answers

Question # 1

A non-current asset was purchased for £240000 at the beginning of Year 1, with an expected life of 7 years and a residual value of £50000. It was depreciated by 20% per annum using the reducing balance method.

At the beginning of Year 4 it was sold for £100000. The result of this was:

A.

A loss on disposal of £2720

B.

A loss on disposal of £22880

C.

A profit on disposal of £50000

D.

A profit on disposal of £58571

Question # 2

The balances of the trial balance of CDE for the year ended 31 May 20X4 is as follows

What must the balance on the share capital account be at 31 May 20X4 if the trial balance is to balance? Give your answer in $’000

Question # 3

Which one of the following would not be classified as an efficiency ratio?

A.

Non-current asset turnover ratio

B.

Inventories days

C.

Payables days

D.

Current ratio

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