Exam BA3 Topic 1 Question 196 Discussion

Actual exam question for CIMA's BA3 exam
Question #: 196
Topic #: 1
Below are a list of entries from FG's accounts, from the most recent accounting period:
Petty Cash £150 DR
Returns Outwards £310 CR
Purchases £820 DR
Sales £250 CR
FG started the period with a bank balance of £405 DR. The total bank account at the end of period was £1,065 DR Which of the above items has been omitted from the bank account total?

Suggested Answer: C Vote an answer

by Humphrey at Jan 30, 2026, 01:47 PM

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