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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

A company had previously written off one of their receivables that had been declared bankrupt. The administrators of the bankruptcy have now sent a cheque to the company for the full amount originally outstanding. The company now needs to record this receipt.
Which of the following is the correct double entry?

A) B
B) C
C) D
D) A

2. A company's financial statements show a gross profit of $15 million. A major error in the inventory value system has been discovered resulting in an overstatement on opening inventory of $1.2 million and an understatement in closing inventory of $1.5 million.
What is the correct gross profit figure for the period?

A) $15.3 million
B) $17.7 million
C) $14.7 million
D) $12.3 million

3. A business has expanded rapidly during the current year. As a result the accounting records have been building up and the management accountant is having problems producing reports for each department head.
Which of the following would be the best solution if introduced?

A) Department head produce their own reports
B) Accounting codes
C) Extra working hours
D) Prepare fewer reports

4. Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid

A) (a) and (b) only
B) (b), (c) and (d) only
C) (a) and (c) only
D) All of the above - (a), (b), (c) and (d)

5. Which of the following transactions would be classified as a capital transaction?

A) Depreciation on plant and machinery
B) Expenditure on heat and light
C) Repayment of bank loan
D) Payment of dividends

Solutions: