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CIMA BA3 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Financial Statements Preparation | - Accruals and prepayments adjustments - Income statement and statement of financial position |
| Topic 2: Accounting Fundamentals and Principles | - Double-entry bookkeeping system - Basic accounting concepts and principles |
| Topic 3: Accounting Adjustments and Controls | - Inventory valuation and adjustments - Errors and suspense accounts - Non-current assets and depreciation |
| Topic 4: Recording Financial Transactions | - Control accounts and reconciliations - Ledger accounts and trial balance preparation |
CIMA Fundamentals of Financial Accounting Sample Questions:
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
Correct Answer: D 🗳️
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
Correct Answer: D 🗳️
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
Correct Answer: B 🗳️
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
Correct Answer: B 🗳️
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
Correct Answer: D 🗳️
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