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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

A company that is VAT-registered has the following transactions for the month of March.
All purchases were in respect of goods for resale and all items were subject to VAT at 17.5%.
Opening inventory was $16,200 and closing inventory was $18,400.
The movement on the VAT account for the period was:

A) $13,125 credit
B) $15,422 debit
C) $15,422 credit
D) $13,125 debit

2. An audit trail is an essential part of an efficient, complete accounting system Why is an audit trail important?

A) To ensure all transactions can reported
B) To ensure all transactions are recorded
C) To ensure all transactions are approved
D) To ensure all transactions can be traced through the system

3. Published accounts must include the following statements:

A) Manufacturing account, income statement, statement of financial position and statement of cash flows
B) Income statement, statement of financial position and statement of cash flows
C) Income statement and statement of financial position
D) Trading account, income statement and statement of financial position

4. 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

5. Refer to the Exhibit.

Ax minster Limited is calculating its irrecoverable debt charge and allowance for receivables for inclusion in its year-end accounts. The current allowance for receivables is $28,600 and it is estimated that this needs to be raised to $30,400. There are also bad debts of $3,600 which should be written off.
Which is the correct entry to be made to the accounts to record these transactions?
The correct entry to be made to the accounts to record these transactions is:

A) B
B) A
C) D
D) C

Solutions: