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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Liquidity, profitability and solvency analysis - Interpretation using accounting ratios - Limitations of financial statements |
| Topic 2: Recording Accounting Transactions | 50% | - Reconciliations (bank, receivables, payables) - Double-entry bookkeeping and ledger accounts - Sources of records and books of prime entry - Accounting for assets, liabilities, equity and expenses - Correction of errors and control accounts |
| Topic 3: Preparation of Accounts for Single Entities | 30% | - Manufacturing and inventory accounting - Adjusting entries and trial balance - Preparation of statement of financial position - Preparation of simple cash flow statement - Preparation of income statement |
| Topic 4: Accounting Principles, Concepts and Regulations | 10% | - Conceptual and regulatory framework - Nature and objective of financial accounting - Elements of financial statements - Accounting standards and principles |
CIMA Fundamentals of Financial Accounting Sample Questions:
Question 1
The phrase 'net book value', when applied to the statement of financial position figure for non-current assets, indicates that the figure represents:
A. The current market value of the assets
B. The replacement cost of the assets
C. The current market value of the assets, less accumulated depreciation
D. The original cost or valuation of the assets, less accumulated depreciation
Question 2
A company uses the straight line method of depreciation.
Which TWO of the following are a possible explanation for a profit on disposal?
A. The estimated residual value was higher than actual
B. The estimated residual value was lower than actual
C. The actual useful life was more than estimated
D. The actual useful life was less than estimated
Question 3
Company X wants to find the total of all the transactions from its sales account. Where should Company Xlook?
A. Memorandum account
B. Sales ledger
C. Sales control account
Question 4
Which of the following would meet the definition of a liability in accordance with the Conceptual Framework's definition?
A. An amount due from a customer for goods dispatched two weeks ago
B. An amount due to a supplier for goods to be purchased in one month's time
C. An amount which was paid to a supplier in relation to a dispute
D. An amount due to a supplier for goods purchased one month ago
Question 5
At 31 December year 1, the electricity expenses account had a closing accrual of $300 as a result a credit balance was brought down at 1 January year 2 During year 2, electricity invoices totaling $4,000 were paid, including an invoice for $600 for the three months ended 31 March year 3 The charge of electricity in the income statement for year 2 is $
Solutions:
| Question 1 Answer: D | Question 2 Answer: B,C | Question 3 Answer: C | Question 4 Answer: B | Question 5 Answer: Only visible for members |
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