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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

A company started the year with an allowance for receivables of $2,500.
During the year, an $800 bad debt was written off and a debt of $350 that had been written off as bad in the previous year was received in full. At the year end the allowance for receivables was $2,300.
The charge in the income statement for the year in respect of bad debts is $

Question 2

Which THREE of the following are characteristics of management accounting?

A. Focuses on departmental information
B. Used by tax authorities
C. Monitors actual results to expected results
D. Meets external reporting requirements
E. Is forward looking
F. Reports historic transactions

Question 3

A trader commenced business with capital of $20,000. At the end of the financial year he had receivables of
$10,000, payables of $6,000, inventory of $12,000, cash of $4,000 and non-current assets costing $16,000.
The profit/loss for the period was:

A. $8,000 loss
B. $16,000 profit
C. $8,000 profit
D. $16,000 loss

Question 4

Under the normal convention of accounting, assets are shown in the balance sheet at:

A. Their cost value
B. Their economic value to the firm
C. Their current market value
D. The current cost to the firm of replacing them

Question 5

At the beginning of the year, an organization's non-current asset register showed a total net book value for fixed assets of £86,000. The nominal ledger showed non-current assets at cost of £120,000 and provision for depreciation of £39,000.
The disposal of a non-current asset for £10,000, at a profit of £2,000, had not been accounted for in the non-current asset register.
After correcting for this, the net book value shown in the ledger accounts would be

A. £13,000 lower than that in the non-current asset register
B. £3,000 higher than that in the non-current asset register
C. £5,000 higher than that in the non-current asset register
D. £7,000 higher than that in the non-current asset register

Solutions: