Exam Name: Fundamentals of Financial Accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Certificate
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Recording Accounting Transactions | 50% | - Prepare accounting records - Record transactions using double-entry bookkeeping - Reconciliations and control accounts |
| Topic 2: Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Topic 3: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Topic 4: Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
CIMA Fundamentals of Financial Accounting Sample Questions:
Refer to the exhibit.
A company has the following equity balances at the beginning of the year During the year the company made a bonus issue of 1 for 4 shares
What are the equity balances after this issue?
- A. B
- B. C
- C. A
- D. D
Correct Answer: A 🗳️
MM does not maintain complete accounting records. The following information is available for the year ended
31 December 20X3:
The mark up on items sold by MM is 20%.
Which THREE of the following statements are true?
- A. Opening receivables is a credit balance.
- B. Using mark-up means the profit is based on cost
- C. Opening inventory is a credit balance
- D. Using mark-up means the profit is based on selling price
- E. Opening receivables is a debit balance
- F. Opening inventory is a debit balance.
Correct Answer: A,C,D 🗳️
Who is responsible for ensuring that internal control systems operate efficiently?
- A. Creditors
- B. External auditors
- C. Shareholders of the company
- D. Directors
Correct Answer: D 🗳️
Which of the following entries would result in the trial balance not agreeing?
(a) An invoice for £200 for electricity has been omitted from the ledgers (b) A payment received from a customer has been posted to the accounts twice (c) An invoice for repairs and maintenance has been charged to the non-current asset account (d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account
- A. (a) and (b) only
- B. (d) only
- C. (c) and (d) only
- D. All of the above - (a), (b), (c) and (d)
Correct Answer: B 🗳️
If a profitable entity is not required to register for sales tax with its local tax authority, which of the following statements is TRUE?
- A. Sales tax will not be added to the sales price of goods invoiced to customers
- B. A sales tax receivable account will be prepared in the nominal ledger
- C. Sales tax will not be added to the cost of goods and expenses supplied
- D. Profit for the year will be reported net of sales tax.
Correct Answer: C 🗳️
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