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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Limitations of financial statements - Interpretation using accounting ratios - Liquidity, profitability and solvency analysis |
| Topic 2: Accounting Principles, Concepts and Regulations | 10% | - Accounting standards and principles - Nature and objective of financial accounting - Elements of financial statements - Conceptual and regulatory framework |
| Topic 3: Recording Accounting Transactions | 50% | - Double-entry bookkeeping and ledger accounts - Accounting for assets, liabilities, equity and expenses - Reconciliations (bank, receivables, payables) - Sources of records and books of prime entry - Correction of errors and control accounts |
| Topic 4: Preparation of Accounts for Single Entities | 30% | - Preparation of statement of financial position - Manufacturing and inventory accounting - Preparation of simple cash flow statement - Adjusting entries and trial balance - Preparation of income statement |
CIMA Fundamentals of Financial Accounting Sample Questions:
1. Where a transaction is entered into the correct ledger accounts, but the wrong amount is used, the error is known as an error of
A) Omission
B) Original entry
C) Principle
D) Commission
2. At the end of the year, the non-current asset register showed assets with a net book value of £170,300. The non-current asset accounts in the nominal ledger showed a net book value of £150,300.
The difference could be due to a disposed asset not having been removed from the non-current asset register, which had.
A) Disposal proceeds of £25,000 and a profit on disposal of £5,000
B) Disposal proceeds of £25,000 and a loss on disposal of £5,000
C) Disposal proceeds of £10,000 and a net book value of £10,000
D) Disposal proceeds of £25,000 and a net book value of £5,000
3. Which TWO of the following are features of a private limited company?
A) Usually a small number of owners
B) Usually a large number of owners
C) Recognised as a 'person' in the eyes of the law
D) Listed on the stock exchange
4. On 1 March, a company made a payment of $6,000, in respect of rent for the quarter 1 March - 31 May. The company's year end was 31 March.
What will be the amount of the prepayment shown in the accounts at the year end?
A) $4,000
B) $2,000
C) $6,000
D) Nil
5. GH operates an imprest system for petty cash, maintaining a float of $250 The following petty cash book extract is available for a week in March 20X6:
How much does GH need to transfer from the bank account at the end of this week In order to maintain the imprest system?
A) The float total of $250.
B) The total of the float and total spend of $435
C) The total spend of $185
D) The difference between the float and total spend of $65
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: A,C | Question # 4 Answer: A | Question # 5 Answer: C |
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