CIMA Exam CIMAPRA17-BA3-1 Topic 1 Question 86 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam

Question #: 86
Topic #: 1

In relation to accounting coding systems in the computerized records of an entity, which of the following is true?

ACodes are used to cross-reference transactions

BCodes in coding systems are not unique

CCoding systems are not expandable

DCodes are used in the nominal ledger but not in payroll

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Suggested Answer: A

by Tamala at May 02, 2024, 03:53 PM

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6 months ago

True. And C doesn’t make sense either. Systems need to be expandable.

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6 months ago

Yeah, B is a bit confusing. If codes weren't unique, it would be messy.

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6 months ago

I agree with Codes are definitely used for cross-referencing. That makes sense.

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6 months ago

I'm not so sure. Are we certain coding systems are always unique?

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7 months ago

Seems straightforward. I think A is correct. Codes help cross-reference transactions.

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7 months ago

What do you think about the question on accounting coding systems?

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