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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. "To assure shareholders that the stewardship of the organization was effectively carried out." What does this definition describe?

A) External audit
B) Reconciliation process
C) Internal audit
D) Preparation of financial statements

2. A sole trader made a net profit of $8000 for the year.
During the year, inventory increased by $500, receivables decreased by $800 and payables increased by
$2400.
This would result in:

A) An increase in cash flow of $10100
B) A decrease in cash flow of $10700
C) An increase in cash flow of $10700
D) A decrease in cash flow of $10100

3. The financial accounts, as prepared by the directors of a company, are required to show a 'true and fair view'.
This means that:

A) The accounts are prepared in accordance with the Companies Act and comply with relevant reporting standards
B) No errors were detected during the audit of the accounts
C) The accounts are accurate
D) The accounts contain no fraudulent transactions

4. An increase in work-in-progress will:

A) Decrease the prime cost
B) Increase the prime cost
C) Increase the cost of goods sold
D) Decrease the factory cost of goods completed

5. 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) C
B) D
C) A
D) B

Solutions: