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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Which of the following transactions affects profit but does not affect cash?

A. Sales of goods on credit
B. Purchase of non-current assets
C. Issue of share capital
D. Payments to trade payables

Question 2

An asset may best be defined as:

A. A person or entity to whom money is owed by the business
B. The amount of money invested in the business by the shareholders
C. An obligation to transfer economic benefits as a result of past transactions or events
D. A resource which may be used to derive income in the future

Question 3

A business buys a new production line at a cost of £100,000. After using the line for one year a more advanced version of the line is marketed by the manufacturer. As a result the production line in operation has a market value of £ 50,000. The line is being depreciated straight line over five years.
The charge to the income statement for impairment of the production line will be

Question 4

Which one of the following is an error of original entry?

A. An invoice for £592 debited and credited to the correct accounts, but for £529
B. A credit sale debited to the bank account and credited to the sales account
C. An electricity bill debited and credited to the correct accounts but duplicated
D. The purchase of a non-current asset debited to the inventory account and credited to the suppliers account

Question 5

Refer to the Exhibit.

You have been asked to prepare the sales ledger control account for the month of May, using the following information:
According to the accounts the opening receivables balance was £ 66,250
What is the closing receivables balance as at the end of May?

Solutions: