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 |
|---|---|---|
| Preparation of Accounts for Single Entities | 30% | - Adjusting entries and trial balance - Preparation of simple cash flow statement - Preparation of statement of financial position - Manufacturing and inventory accounting - Preparation of income statement |
| Accounting Principles, Concepts and Regulations | 10% | - Nature and objective of financial accounting - Elements of financial statements - Accounting standards and principles - Conceptual and regulatory framework |
| Analysis of Financial Statements | 10% | - Limitations of financial statements - Interpretation using accounting ratios - Liquidity, profitability and solvency analysis |
| Recording Accounting Transactions | 50% | - Correction of errors and control accounts - Sources of records and books of prime entry - Accounting for assets, liabilities, equity and expenses - Reconciliations (bank, receivables, payables) - Double-entry bookkeeping and ledger accounts |
CIMA Fundamentals of Financial Accounting Sample Questions:
A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.
The correct entry to record the invoice is:
A)
B)
C)
D)
- A. Exhibit C
- B. Exhibit B
- C. Exhibit A
- D. Exhibit D
Correct Answer: C 🗳️
Refer to the exhibit.
In a statement of cash flows, which three of the following would be found under the section "cash flows from investing activities"?
- A. B, C and E
- B. A, B and F
- C. A, D and F
- D. C, D and E
Correct Answer: A 🗳️
Refer to the exhibit.
The following book-keeping errors were discovered:
1. A cheque for £900 received from a receivable, after deduction of 10% cash discount, had been correctly entered in the bank account and discounts allowed accounts, but only the actual amount received had been entered in the receivable's account
2. An invoice for £940, including VAT at 17.5%, had been correctly recorded in the purchases and VAT accounts, but only the net goods value had been entered into the payable's account.
Which of the following options provides the entries necessary to correct the above errors?
The answer is:
- A. Option B
- B. Option A
- C. Option C
- D. Option D
Correct Answer: A 🗳️
An internal audit is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization Which of the following appoints the internal auditor?
- A. Shareholders
- B. Finance director
- C. Internal audit manger
- D. The Board
Correct Answer: C 🗳️
On 1 January 2001, a company owed a supplier £840.
During the month of January the company purchased goods for £1400 and returned goods valued at £200. A payment of £200 was made towards the outstanding balance. The supplier offered a discount of 5% on purchases.
The balance on the supplier's account at the end of the period is:
- A. £1780 debit
- B. £1780 credit
- C. £100 debit
- D. £100 credit
Correct Answer: B 🗳️
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