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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Interpret accounting ratios and performance - Calculate basic financial ratios |
| Topic 2: Preparation of Accounts for Single Entities | 30% | - Prepare financial statements from trial balance - Adjustments and inventory/cost of sales entries |
| Topic 3: Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
| Topic 4: Recording Accounting Transactions | 50% | - Prepare accounting records - Record transactions using double-entry bookkeeping - Reconciliations and control accounts |
CIMA Fundamentals of Financial Accounting Sample Questions:
A public limited company declares a 10% final dividend.
The nominal value of the shares is 50p and the shares are currently trading, in the stock market, at a price of £2.
A shareholder who purchased 1000 shares at a price of £1.00 per share, will receive a dividend of:
Give your answer to 2 decimal places.
Correct Answer:
£49.99
What will be the effect on the draft financial statements if the closing inventory figure is increased?
- A. An increase in cost of sales and an increase in the inventory figure in the balance sheet
- B. A decrease in cost of sales, an increase in gross profit and an increase in closing inventory in the balance sheet
- C. An increase in cost of sales, a decrease in gross profit and an increase in closing inventory in the balance sheet
- D. A decrease in cost of sales, a decrease in gross profit and an increase in the inventory figure in the balance sheet
Correct Answer: B 🗳️
AB sells two products ,X and Y.
The following information was available at AB's year-end, 31 December 20X6:
At 31 December 20X6 AB held 800 units of Product X and 400 units of Product Y What is the value that will be included in inventories in AB's statement of financial position as at 31 December
20X6?
- A. $120,000
- B. $118,000
- C. 5134,000
- D. $138,000
Correct Answer: B 🗳️
A decrease in the allowances for receivables would result in:
- A. A decrease in net profit
- B. An increase in working capital
- C. An increase in liabilities
- D. A decrease in working capital
Correct Answer: B 🗳️
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. (iii) and (iv) only
- B. (i), (ii) and (v) only
- C. (iii), (iv) and (vi) only
- D. (i) and (ii) only
- E. (ii), (iii) and (iv) only
- F. (i), (ii) and (iv) only
Correct Answer: E 🗳️
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