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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

Which of the following would be the opening balance on the bank ledger account?

A) $642 Debit
B) $642 Credit
C) $479 Debit
D) $479 Credit

2. AB sells two products ,X and Y.
The following information was available at AB's year-end, 31 December 20X6:

At 31 December 20X6 AB held 800 units of Product X and 400 units of Product Y What is the value that will be included in inventories in AB's statement of financial position as at 31 December
20X6?

A) $120,000
B) $118,000
C) 5134,000
D) $138,000

3. Refer to the Exhibit.

At the beginning of the year, the balance on the allowances for receivables account was £5000, representing
2% of receivables. At the end of the year, receivables amounted to £150000, but it was decided that the provision should be increased to 3% of receivables.
Which of the following set of figures would result?
The answer is:

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

5. For financial reporting purposes, stock should be valued at:

A) Lower of cost and net present value
B) Higher of cost and net present value
C) Higher of cost and net realizable value
D) Lower of cost and net realizable value

Solutions: