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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the exhibit.

Which three of the following would be classified as a revenue reserve?

A) A, B and C
B) D, E and F
C) A, C and F
D) B, D and E

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

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

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

4. Refer to the Exhibit.

A company that is VAT-registered has the following transactions for the month of March.
All purchases were in respect of goods for resale and all items were subject to VAT at 17.5%.
Opening inventory was $16,200 and closing inventory was $18,400.
The movement on the VAT account for the period was:

A) $15,422 debit
B) $13,125 debit
C) $15,422 credit
D) $13,125 credit

5. In accordance with IAS 7 Statements of Cash Flow, which TWO of the following are cash flows presented as investing activities?

A) Interest paid
B) Interest received
C) Revaluation gam on property, plant and equipment
D) Dividends paid
E) Cash paid for additions to property, plant and equipment

Solutions: