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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

A business has come to you for advice. There are about to start trading and want to ensure that they keep appropriate accounting records that will grow with their business, save time and produce useful information.
They have already established books of prime entry.
Which of the following would you also suggest they use?

A. Letterhead stationary
B. Cash transactions only
C. Accounting codes
D. Same staff for all books of prime entry

Question 2

A company is preparing its accounts to 30 November. The latest gas bill received by the company was dated
30 September and included usage charges for the quarter 1 June to 31 August of $5,700 and a service charge of $1,200 for the quarter 1 October to 31 December. It is estimated that the gas bill for the following quarter will be a similar amount.
What will be the amount of the accrual shown in the accounts at 30 November 2006?

A. $4,900
B. $3,400
C. $5,300
D. $3,800

Question 3

M Ltd owns property costing $80,000 ($50,000 for the land and $30,000 for the building).
The company's accounting policy is to depreciate buildings at the rate of 5% per annum on the straight-line basis.
After five years, what is the net book value of freehold land and building in the financial accounts of M Ltd?

A. $78,500
B. $60,000
C. $72,500
D. $87,500

Question 4

Which of the following would result in an increase in the cash balance for the period?
(a) A reduction in inventory
(b) A reduction in receivables
(c) A reduction in payables
(d) A gain on disposal of non-current assets

A. (a), (b) and (c) only
B. (b) and (c) only
C. (a) and (b) only
D. (c) and (d) only

Question 5

Which of the following are examples of indirect costs for a chocolate manufacturing business?

A. Factory insurance
B. Purchase of milk
C. Factory rent
D. Purchase of cocoa
E. Factory supervisor wages

Solutions: