Free BA3 Exam Braindumps (page: 33)

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A company which is VAT registered, has sales for the period of $28,450 (excluding VAT) and purchases (including VAT) for the period of $14,687.50.

The balance on the VAT account, assuming all items are subject to VAT at 17.5%, is:

  1. $2,408.44 debit
  2. $2,408.44 credit
  3. $2,791.25 debit
  4. $2,791.25 credit

Answer(s): D



Which TWO of the following are treated as statutory deductions from an employee's gross salary?

  1. Employer pension contributions D Income tax
  2. Employee social club contributions
  3. Employee pension contributions
  4. Employer social security contributions

Answer(s): B,D



Which of the following is an example of a transaction that affects profit, but does not affect cash?

  1. Purchase of raw materials
  2. Cost of electricity consumed in the period
  3. Profit and loss on disposal of a non-current asset
  4. Interest on bank loans

Answer(s): C



Refer to the exhibit.



In a statement of cash flows, which three of the following would be found under the section "cash flows from investing activities"?

  1. A, D and F
  2. B, C and E
  3. C, D and E
  4. A, B and F

Answer(s): B



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