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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Refer to the Exhibit.

You have been asked to prepare the sales ledger control account for the month of May, using the following information:
According to the accounts the opening receivables balance was £ 66,250
What is the closing receivables balance as at the end of May?

Question 2

Which TWO of the following are transactions that would be recorded in the sales ledger control account?

A. Irrecoverable debts
B. Credit purchases.
C. Cash received from credit customers
D. Cash paid to credit suppliers.
E. Cash sales.

Question 3

Which one of the following is an example of where the accrual or matching convention should be applied?

A. Gas consumed last quarter and paid for this quarter.
B. Non-current assets originally costing $40,000, which if purchased today would cost $45,000.
C. A customer who is in financial difficulty and owes the company $8,000.
D. A company's machinery which is very specialized and would only have a small resale value if the company goes into liquidation.

Question 4

A company has a debt/equity ratio of 50%. If the company's total equity is $750,000, what is the gearing ratio for the company?

A. 50%
B. 200%
C. Impossible to tell from information provided.
D. 33.33%

Question 5

Which FOUR of the following should be categorised as a DEBIT (DR) when filling out a T-account?

A. Increase in liabilities
B. Increase in expenses
C. Decrease in liabilities
D. Increase in income
E. Decrease in assets
F. Increase in drawings
G. Increase in assets
H. Increase in capital

Solutions: