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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. If the royalty cost falls on items used in the manufacturing process, which TWO of the following would be true?

A) Factory cost of production reduces.
B) Factory cost of production increases
C) Prime cost reduces
D) Prime cost increases
E) Factory cost of goods completed remains the same

2. Refer to the exhibit.

The following information is available in respect of two companies that operate in the same market sector:
Which one of the following statements most accurately describes the companies' relative position?

A) Company B has the shortest working capital cycle and the best control on both inventories and payables.
B) Company A has the shortest working capital cycle and the best control on inventories.
C) Company B has the shortest working capital cycle and the best control on payables and receivables.
D) Company A has the shortest working capital cycle and the best control on both inventories and payables.

3. The financial accounts, as prepared by the directors of a company, are required to show a 'true and fair view'.
This means that:

A) The accounts are accurate
B) The accounts contain no fraudulent transactions
C) The accounts are prepared in accordance with the Companies Act and comply with relevant reporting standards
D) No errors were detected during the audit of the accounts

4. A contra entry is best described as:

A) An entry made between two customers in the purchase ledger
B) An entry made to balance the control account
C) An entry made between two customers in the sales ledger
D) An entry made to set off the balances of the same account within the sales ledger and the purchase ledger

5. Which TWO of the following are characteristics of financial accounts?

A) They meet legal requirements
B) They are produced monthly or quarterly.
C) They are used for internal decision making
D) They ate produced from historic information
E) They include forecasted information.

Solutions: