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CIMA BA3 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Accounting Fundamentals and Principles | - Basic accounting concepts and principles - Double-entry bookkeeping system |
| Recording Financial Transactions | - Control accounts and reconciliations - Ledger accounts and trial balance preparation |
| Financial Statements Preparation | - Accruals and prepayments adjustments - Income statement and statement of financial position |
| Accounting Adjustments and Controls | - Inventory valuation and adjustments - Errors and suspense accounts - Non-current assets and depreciation |
CIMA Fundamentals of Financial Accounting Sample Questions:
Which one of the following statements best describes the usefulness of the income statement account of a company:
- A. To evaluate its profitability over the past year
- B. To assess its potential profitability for the coming year
- C. To assess management performance over the past year
- D. To evaluate the return on capital employed
Correct Answer: A 🗳️
What will be the effect on the financial statements if the closing inventory figure is decreased?
- A. A decrease in cost of sales, a decrease in gross profit and a decrease in the inventory figure in the statement of financial position.
- B. A decrease in cost of sales, an increase in gross profit and a decrease in the inventory figure in the statement of financial position.
- C. An increase in cost of sales, an increase in gross profit and a decrease in the inventory figure in the statement of financial position.
- D. An increase in cost of sales, a decrease in gross profit and a decrease in the inventory figure in the statement of financial position.
Correct Answer: D 🗳️
Refer to the Exhibit.
Ax minster Limited is calculating its irrecoverable debt charge and allowance for receivables for inclusion in its year-end accounts. The current allowance for receivables is $28,600 and it is estimated that this needs to be raised to $30,400. There are also bad debts of $3,600 which should be written off.
Which is the correct entry to be made to the accounts to record these transactions?
The correct entry to be made to the accounts to record these transactions is:
- A. A
- B. C
- C. B
- D. D
Correct Answer: B 🗳️
An increase in work-in-progress will:
- A. Decrease the factory cost of goods completed
- B. Decrease the prime cost
- C. Increase the prime cost
- D. Increase the cost of goods sold
Correct Answer: A 🗳️
Entity V has a cost of sales of £23,850 for last year. Entity V's opening inventories for the year were £15,800, and its closing inventories were £3,570. Entity V had a gross profit margin of 240% for last year.
What was Entity V's inventories turnover figure to the nearest whole number for last year?
- A. 3
- B. 4
- C. 2
- D. 3
Correct Answer: C 🗳️
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