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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following entries would result in the trial balance not agreeing?
(a) An invoice for £200 for electricity has been omitted from the ledgers (b) A payment received from a customer has been posted to the accounts twice (c) An invoice for repairs and maintenance has been charged to the non-current asset account (d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account

A) (a) and (b) only
B) (d) only
C) (c) and (d) only
D) All of the above - (a), (b), (c) and (d)

2. Store Y believe customer XF will not be able to pay his £300 debt. Which ONE of the following day books should this 'bad debt' be recorded in?

A) Petty cash book
B) Returns inwards daybook
C) Cash book
D) Sales daybook
E) journal

3. Refer to the exhibit.

ABC issued 200,000 $0.50 equity shares at a price of $1.80. This amount was received in cash What is the correct journal to record this issue?

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

4. An organization's cash book has an opening balance in the bank column of $4,850 credit.
The following transactions then took place:
(a) Cash sales of $14,500, including VAT of $1,500.
(b) Receipts from customers of debts of $24,000.
(c) Payments to creditors of debts of $18,000, less 5% cash discount.
(d) Dishonored cheques from customers amounting to $2,500.
The resulting balance in the bank column of the cash book should be:

A) $12,550 debit
B) $14,050 debit
C) $23,750 credit
D) $19,050 credit

5. Which of the following explains the concept of capital maintenance?

A) the raising of new capital by the issue of shares
B) the cost of maintaining an entity's non-current assets in good working condition
C) the cost of replacing an entity's non-current assets
D) retaining sufficient profits to ensure that closing net assets are at least equal in value to net assets at the beginning of the period

Solutions: