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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Preparation of Accounts for Single Entities | 30% | - Adjusting entries and trial balance - Manufacturing and inventory accounting - Preparation of income statement - Preparation of statement of financial position - Preparation of simple cash flow statement |
| Topic 2: Accounting Principles, Concepts and Regulations | 10% | - Elements of financial statements - Conceptual and regulatory framework - Accounting standards and principles - Nature and objective of financial accounting |
| Topic 3: Analysis of Financial Statements | 10% | - Interpretation using accounting ratios - Limitations of financial statements - Liquidity, profitability and solvency analysis |
| Topic 4: Recording Accounting Transactions | 50% | - Double-entry bookkeeping and ledger accounts - Sources of records and books of prime entry - Reconciliations (bank, receivables, payables) - Accounting for assets, liabilities, equity and expenses - Correction of errors and control accounts |
CIMA Fundamentals of Financial Accounting Sample Questions:
A company's financial statements show a gross profit of $15 million. A major error in the inventory value system has been discovered resulting in an overstatement on opening inventory of $1.2 million and an understatement in closing inventory of $1.5 million.
What is the correct gross profit figure for the period?
- A. $17.7 million
- B. $12.3 million
- C. $15.3 million
- D. $14.7 million
Correct Answer: A 🗳️
If closing inventory at the end of an accounting period is overvalued by £2000 and no adjustment is made, the net profit in the following accounting period will be:
- A. £4,000 understated
- B. £2,000 understated
- C. £4,000 overstated
- D. £2,000 overstated
Correct Answer: B 🗳️
The following are extracts from CD's financial statements for the year to 31 December 20X2:
What is the return on capital employed percentage (ROCE) for CD for the year ended 31 December 20X2?
- A. 30 5%
- B. 28 0%
- C. 33.9%
- D. 25.2%
Correct Answer: C 🗳️
GH operates an imprest system for petty cash, maintaining a float of $250 The following petty cash book extract is available for a week in March 20X6:
How much does GH need to transfer from the bank account at the end of this week In order to maintain the imprest system?
- A. The total spend of $185
- B. The difference between the float and total spend of $65
- C. The total of the float and total spend of $435
- D. The float total of $250.
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 profit
- B. $14,000 loss
- C. $6,000 loss
- D. $14,000 profit
Correct Answer: B 🗳️
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