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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. A company had a gross profit margin of 40%. Sales for the period were $280,000 and opening and closing inventories were $18,000 and $16,000 respectively.
Purchases for the period were therefore

A) $170,000
B) $110,000
C) $114,000
D) $166,000

2. Refer to the Exhibit.

At the beginning of the year, the balance on the allowances for receivables account was £5000, representing
2% of receivables. At the end of the year, receivables amounted to £150000, but it was decided that the provision should be increased to 3% of receivables.
Which of the following set of figures would result?
The answer is:

A) Option D
B) Option A
C) Option B
D) Option C

3. Which of the following is not a book of prime entry?

A) Sales ledger
B) Journal
C) Purchases daybook
D) Cash book

4. Which of the following is an example of where the historic cost convention should be applied?

A) A potential bad debt of £8,000.
B) Raw materials purchased for $2.50 per kg now costing $2.60 per kg.
C) A change to the method used to value inventory and work in progress.
D) Expenditure on research and development.

5. Who is responsible for ensuring that internal control systems operate efficiently?

A) Directors
B) Shareholders of the company
C) External auditors
D) Creditors

Solutions: