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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Which of the following statements is NOT correct?

A. A receipts and payments account is the equivalent of a cash book summary.
B. An income and expenditure account is the equivalent of an income statement.
C. A receipts and payments account is the equivalent of an income statement.
D. A receipts and payments account does not include depreciation of non-current assets.

Question 2

Which of the following would not require an adjustment to be made to the cashbook?

A. Direct debits
B. Bank charges
C. Unpresented cheques
D. A dishonored cheque

Question 3

Your organization paid $120250 in net wages to its employees during the year.
Employees' tax and national insurance amounted to $32000 and employers national insurance was $11000.
Employees had contributed $6250 to a superannuation scheme.
The amount to be charged against profits for the year, in respect of wages is

Question 4

Refer to the exhibit.

The following extracts from the statement of financial position and income statement for Company S are available:
Included in operating profit was depreciation of $120,000 and a loss on disposal of non-current assets of
$48,000.
The cash generated from operations for year 2 would be:

A. $1,092,000
B. $972,000
C. $876,000
D. $1,068,000

Question 5

An organization restores its petty cash balance to £350 at the end of each month.
During October, the total expenditure column in the petty cash book was calculated as being £310, and hence the impress was restored by this amount. The analysis columns, which had been posted to the nominal ledger, totaled only £300.
This error would result in:

A. The trial balance being £10 higher on the credit side
B. The trial balance being £10 higher on the debit side
C. No imbalance in the trial balance
D. The petty cash balance being £10 lower than it should be

Solutions: