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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

Your firm has the following manufacturing figures:
Closing work in progress is

2. 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) D
B) C
C) A
D) B

3. Which ONE of the following statement is true?

A) Audit trails are meant to trace fraud
B) Fraud arises due to deliberate misrepresentation
C) Internal auditors are appointed by the external auditors
D) External auditors are responsible to detect fraud

4. The balance on LMN's cash account at 31 December 20X6 is $108,000 (debit) On performing the monthly bank reconciliation the following is discovered.
* a payment of $2,000 made to a supplier has not yet appeared on the bank statement,
* an automated receipt from a customer for $5,000 has not yet been recorded in the cash book, and
* a pigment to a supplier of $1,500 was incorrectly recorded in the cash book as $1,050 The balance showing on the bank statement at 31 December 20X6 is

A) $104,550
B) $111,450
C) $101,450
D) $114,550

5. Andrew is valuing the closing inventory at the lower of cost and net realizable value.
Which of the following concepts dictates his choice?

A) Accrual concept
B) Materiality concept
C) Money measurement concept
D) Prudence concept

Solutions: