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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Analysis of Financial Statements | 10% | - Interpretation using accounting ratios - Liquidity, profitability and solvency analysis - Limitations of financial statements |
| Recording Accounting Transactions | 50% | - Reconciliations (bank, receivables, payables) - Accounting for assets, liabilities, equity and expenses - Correction of errors and control accounts - Sources of records and books of prime entry - Double-entry bookkeeping and ledger accounts |
| Preparation of Accounts for Single Entities | 30% | - Manufacturing and inventory accounting - Preparation of statement of financial position - Preparation of income statement - Adjusting entries and trial balance - Preparation of simple cash flow statement |
| Accounting Principles, Concepts and Regulations | 10% | - Conceptual and regulatory framework - Accounting standards and principles - Nature and objective of financial accounting - Elements of financial statements |
CIMA Fundamentals of Financial Accounting Sample Questions:
Refer to the Exhibit.
The following information is available for the period for AC Limited, a manufacturing company:
The factory cost of goods completed for the period was
- A. $228,000
- B. $230,000
- C. $229,000
- D. $232,000
Correct Answer: D 🗳️
Which ONE of the following is an asset?
- A. Sales tax paid on an item
- B. Sales tax received from the sale of an item
- C. Sales tax exempt from an item
Correct Answer: A 🗳️
Refer to the Exhibit.
Which of the following would be the opening balance on the bank ledger account?
- A. $642 Credit
- B. $479 Credit
- C. $642 Debit
- D. $479 Debit
Correct Answer: D 🗳️
The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.
Which of the following is a possible explanation for the difference between the two?
(i) A payment has been recorded in the cashbook but not in the sales ledger (ii) A payment has been recorded in the sales ledger but not in the cashbook (iii) An invoice has been recorded in the sales ledger but not in the sales day book (iv) An invoice has been recorded in the sales day book but not in the sales ledger
- A. (ii) and (iv) only
- B. (i) and (iii) only
- C. (i) and (iv) only
- D. (ii) and (iii) only
Correct Answer: A 🗳️
A company purchases a piece of machinery for $180,000. It is estimated that the machinery will produce
450,000 units over its useful life of 10 years. The residual value at the end of 10 years is nil. After eight years, the machine has produced 340,000 units and is sold for $30,000.
The profit/loss arising on disposal of the asset is
- A. $6,000 loss
- B. $14,000 profit
- C. $6,000 profit
- D. $14,000 loss
Correct Answer: D 🗳️
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