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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Topic 2: Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
| Topic 3: Recording Accounting Transactions | 50% | - Prepare accounting records - Record transactions using double-entry bookkeeping - Reconciliations and control accounts |
| Topic 4: Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
CIMA Fundamentals of Financial Accounting Sample Questions:
A company started the year with an allowance for receivables of $2,500.
During the year, an $800 bad debt was written off and a debt of $350 that had been written off as bad in the previous year was received in full. At the year end the allowance for receivables was $2,300.
The charge in the income statement for the year in respect of bad debts is $
Correct Answer:
750
Which one of the following attributes is the most important for any code to possess, in order to be of use in an accounting system?
- A. Unique
- B. Secret
- C. Understandable
- D. Concise
Correct Answer: A 🗳️
Refer to the Exhibit.
Wilton Limited is preparing its year-end accounts and is calculating a revised allowance for receivables.
An aged receivables schedule shows the following position:
Included in the 3 months plus debt is an amount of $2,300 for a customer that has recently gone into liquidation. The current allowance for receivables is $4,200.
The charge to the income statement for the period and the net receivables figure on the statement of financial position will be:
- A. D
- B. B
- C. C
- D. A
Correct Answer: A 🗳️
Refer to the exhibit.
Which three of the following would be classified as a revenue reserve?
- A. A, B and C
- B. D, E and F
- C. A, C and F
- D. B, D and E
Correct Answer: D 🗳️
A company is preparing its accounts to 30 November. The latest gas bill received by the company was dated
30 September and included usage charges for the quarter 1 June to 31 August of $5,700 and a service charge of $1,200 for the quarter 1 October to 31 December. It is estimated that the gas bill for the following quarter will be a similar amount.
What will be the amount of the accrual shown in the accounts at 30 November 2006?
- A. $3,400
- B. $3,800
- C. $4,900
- D. $5,300
Correct Answer: D 🗳️
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