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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
| Topic 2: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Topic 3: Preparation of Accounts for Single Entities | 30% | - Prepare financial statements from trial balance - Adjustments and inventory/cost of sales entries |
| Topic 4: Recording Accounting Transactions | 50% | - Reconciliations and control accounts - Prepare accounting records - Record transactions using double-entry bookkeeping |
CIMA Fundamentals of Financial Accounting Sample Questions:
Which TWO of the following are characteristics of financial accounts?
- A. They ate produced from historic information
- B. They are used for internal decision making
- C. They include forecasted information.
- D. They meet legal requirements
- E. They are produced monthly or quarterly.
Correct Answer: A,D 🗳️
The external auditor seeks to provide an opinion on whether the accounts show a true and fair view What is the international term for 'true and fair view'?
- A. Going concern
- B. Completeness
- C. Prudence
- D. Fair presentation
Correct Answer: D 🗳️
Refer to the Exhibit.
Wilton Limited is preparing its year-end accounts and is calculating a revised allowance for receivables.
An aged receivables schedule shows the following position:
Included in the 3 months plus debt is an amount of $2,300 for a customer that has recently gone into liquidation. The current allowance for receivables is $4,200.
The charge to the income statement for the period and the net receivables figure on the statement of financial position will be:
- A. B
- B. D
- C. A
- D. C
Correct Answer: B 🗳️
Company P are looking to create a balance sheet. Which of the following should be included in this document?
- A. Company P's investing activities
- B. Company P's current assets
- C. Company P's revenue for the period
- D. Company P's liabilities
- E. Company P's cash usage for the period
Correct Answer: B,D 🗳️
Refer to the Exhibit.
A company operates an AVCO system of inventory. Opening inventory at the beginning of the period was 400 units @ $6.50 per unit.
During the period, the following purchases and issues were recorded:
The amount charged to the company's income statement in the period is
Correct Answer:
$2932
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