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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the exhibit.

ABC has the equity balances at the end of year 1.
During year 2 ABC issues 100,000 new shares at a price of $1.10
What is the balance on share premium at the end of year 2?

A) $190,000
B) $140,000
C) $90,000
D) $80,000

2. The purpose of charging the income statement with depreciation on non-current assets is:

A) To ensure that the profit is not understated
B) To set aside monies to replace the assets when required
C) To reduce the figure shown in the statement of financial position to the true value of non-current assets
D) To allocate the cost of the assets to the accounting periods in which they are used to earn profits

3. Entity HJ is a small business. In the period. Entity Hj earned revenue of £24,300, had opening inventories of
£1,500 and closing inventories of £8,000. Purchases came to £13,200.
What was Entity Hj's gross profit or loss for this period?

A) £31,000 profit
B) £17,600 profit
C) £6,700 loss
D) £17,600 loss
E) £6,700 profit

4. 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) Completeness
B) Going concern
C) Fair presentation
D) Prudence

5. Refer to the exhibit.

The following information is available in respect of two companies that operate in the same market sector:
Which one of the following statements most accurately describes the companies' relative position?

A) Company A has the shortest working capital cycle and the best control on both inventories and payables.
B) Company A has the shortest working capital cycle and the best control on inventories.
C) Company B has the shortest working capital cycle and the best control on payables and receivables.
D) Company B has the shortest working capital cycle and the best control on both inventories and payables.

Solutions: