CIMA BA3 : Fundamentals of Financial Accounting

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

A club receives the following fees in its first two years of operations:
Entrance fees are to be recognized over a period of 5 years while life membership fees are to be credited over a period of 10 years.
The total amount of fees which will be recognized in the income and expenditure account for each of the two years is:

A) Year 1 - £27000 Year 2 - £38500
B) Year 1 - £36000 Year 2 - £49000
C) Year 1 - £27000 Year 2 - £44500
D) Year 1 - £27000 Year 2 - £45500

2. Which ONE of the following is a possible explanation for a debit balance on the purchase ledger account of a supplier?
(i) An invoice has been posted twice
(ii) A credit note has been posted twice
(iii) A payment has been recorded against the wrong supplier account
(iv) A payment has been posted twice
(v) A contra was posted to the supplier account but not the customer account (vi) Goods returned had been posted to the wrong supplier account

A) (i), (ii) and (v) only
B) (i) and (ii) only
C) (iii) and (iv) only
D) (ii), (iii) and (iv) only
E) (iii), (iv) and (vi) only
F) (i), (ii) and (iv) only

3. Which one of the following statements is true?

A) Expenses accrued are deducted from the figure in the trial balance in arriving at the income statement charge for that item
B) Expenses accrued decrease the profit of an organization
C) Depreciation is an example of an accrued expense
D) Expenses accrued are current assets

4. Which one of the following book-keeping errors does not affect the view given by the financial accounts?

A) An error of principle
B) An error of commission
C) An error of original entry
D) An error of omission

5. Mr UY has just had property P re-valued. Mr UY originally purchased property P for £560,000. It is now worth £780,000.
Which ONE of the following shows how this transaction should be recorded in Mr UY's property account?

A) £780,000 credit
B) £780,000 debit
C) £220,000 credit
D) £220,000 debit

Solutions: