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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Financial statements should present fairly the financial position, financial performance and cash flows of an entity. In virtually all circumstances, a fair presentation is achieved by..........
Which of the following?

A) Employing a qualified accountant
B) Ensuring all transactions are recorded
C) Compliance with applicable IFRSs
D) Performing regular reconciliations

2. Which THREE of the following would be recorded as a debit balance in the trial balance?

A) Share capital
B) Income tax liability
C) Dividends received
D) Dividends paid
E) Opening inventory
F) Income tax expense

3. Which one of the following is an example of where the accrual or matching convention should be applied?

A) Non-current assets originally costing $40,000, which if purchased today would cost $45,000.
B) A customer who is in financial difficulty and owes the company $8,000.
C) Gas consumed last quarter and paid for this quarter.
D) A company's machinery which is very specialized and would only have a small resale value if the company goes into liquidation.

4. Different users have different needs from financial information. One of which is to assess how effectively management is performing and how much profit will be available to be distributed.
Which of the following users will have this need for information?

A) Shareholders
B) Suppliers
C) Managers
D) Lenders

5. Complete the formula for depreciation of a revalued asset.
Place the relevant labels in the correct positions below.

Solutions: