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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
| Analysis of Financial Statements | 10% | - Interpret accounting ratios and performance - Calculate basic financial ratios |
| Recording Accounting Transactions | 50% | - Reconciliations and control accounts - Prepare accounting records - Record transactions using double-entry bookkeeping |
| Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
CIMA Fundamentals of Financial Accounting Sample Questions:
1. Store Y believe customer XF will not be able to pay his £300 debt. Which ONE of the following day books should this 'bad debt' be recorded in?
A) journal
B) Cash book
C) Petty cash book
D) Returns inwards daybook
E) Sales daybook
2. The sales ledger control account shows a balance of £236,725, whilst the individual customer balances total
£231,472.
One possible explanation for the difference between the two may bE.
A) The sales day book has been overcast by £5,253
B) A payment for £5,253 has been recorded in the cashbook but not in the sales ledger
C) An invoice for £5,253 has been recorded in the sales ledger but not in the sales day book
D) The sales daybook has been undercast by £5,253
3. Which one of the following is unlikely to be identified by the ratio analysis of a company's financial statements?
A) Excessive debt
B) Effective use of assets
C) Poor working capital management
D) Significant capital commitments
4. In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?
A) Receivables decrease and profits decrease
B) Receivables decrease and allowance increases
C) Profits increase and allowance increases.
D) Receivables unchanged and profits decrease
5. Which THREE of the following internal controls are procedures to help detect errors?
A) Reconciliations
B) Safeguarding assets
C) Spot checks
D) Comparison of records with external evidence
E) Authorization procedures
F) Segregation of duties
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: A,C,D |
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