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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Topic 2: Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Topic 3: Recording Accounting Transactions | 50% | - Prepare accounting records - Reconciliations and control accounts - Record transactions using double-entry bookkeeping |
| Topic 4: Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
CIMA Fundamentals of Financial Accounting Sample Questions:
1. Which ONE of the following does the Statement of Cash Flows show:
A) The revenue and expenses of a business over a period of time
B) Notes to go with the statements that explain the practices used
C) The assets, equity and liabilities of a business
D) The cash usage of a business over a period of time
2. Refer to the exhibit.
The following book-keeping errors were discovered:
1. A cheque for £900 received from a receivable, after deduction of 10% cash discount, had been correctly entered in the bank account and discounts allowed accounts, but only the actual amount received had been entered in the receivable's account
2. An invoice for £940, including VAT at 17.5%, had been correctly recorded in the purchases and VAT accounts, but only the net goods value had been entered into the payable's account.
Which of the following options provides the entries necessary to correct the above errors?
The answer is:
A) Option A
B) Option D
C) Option B
D) Option C
3. A company has profit before tax and dividends of £500000. The share capital consists of 1000000 ordinary shares of £1 each and 100000 10% preference shares of 50p each.
A 10p dividend was declared on ordinary shares.
Assuming there was no tax liability for the period, profit retained for the period was
4. Refer to the exhibit.
A suspense account shows a credit balance of $230 which has arisen because of the recording of a gas bill twice in the gas account.
In order to correct the error, which one of the following journal entries is required?
The correct journal entry is
A) D
B) B
C) A
D) C
5. Which ONE of the following does not apply to the preparation of management accounts?
A) Prepared mainly for internal users of accounting information
B) Prepared to show the detailed costs of manufacturing and trading
C) Prepared frequently throughout the year
D) Prepared annually, summarizing financial performance
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: Only visible for members | Question # 4 Answer: D | Question # 5 Answer: D |
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