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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following would be a role of the management accountant?

A) Monitoring actual results to expected results
B) Producing financial statements
C) Meeting external reporting requirements
D) Reporting historic transactions

2. Refer to the Exhibit.

Berber Limited is preparing its year-end accounts and is reviewing the method used to estimate the allowance for receivables.
An aged receivables schedule shows the following position:
The company believes that the previous percentages used were not prudent enough and it has decided to increase the percentages on 2-3 months debt to 10% and on 3 months plus debt to 50%. The current allowance for receivables is $1,500.
What would be the effect on the income statement of the change in accounting policy

A) Reduction in profit of $1,080
B) Increase in profit of $1,080
C) Reduction in profit of $900
D) Reduction in profit of $2,580

3. Refer to the Exhibit.

Your organization uses the Weighted Average Cost method of valuing inventory.
During a particular month, the following inventory details were recorded:
The value of the inventory at the end of the month was

4. External auditors report their opinion to the members of the company after their independent examination of the financial statements.
Which THREE of the following should be included in their opinion?

A) If the financial statements have been prepared in accordance with legislation
B) If the financial statements are free from fraud
C) If the income statement gives a true and fair view
D) If the company is successful
E) If the statement of financial position gives a true and fair view
F) If the financial statements have been prepared by a qualified accountant

5. AB sold a machine for $15,000 The machine had originally cost $160,000 and al the dale of disposal had a carrying value of $26,000.
The journal entry lo record this disposal is:
A)

B)

C)

D)

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

Solutions: