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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. In times of rising prices, the 'FIFO' method of inventory valuation, when compared to the 'Average Cost' method of inventory valuation, will usually produce:

A) A higher profit and a lower closing inventory value
B) A higher profit and a higher closing inventory value
C) A lower profit and a lower closing inventory value
D) A lower profit and a higher closing inventory value

2. An organization restores its petty cash balance to £350 at the end of each month.
During October, the total expenditure column in the petty cash book was calculated as being £310, and hence the impress was restored by this amount. The analysis columns, which had been posted to the nominal ledger, totaled only £300.
This error would result in:

A) The trial balance being £10 higher on the credit side
B) The petty cash balance being £10 lower than it should be
C) The trial balance being £10 higher on the debit side
D) No imbalance in the trial balance

3. A company which is VAT registered, has sales for the period of $28,450 (excluding VAT) and purchases (including VAT) for the period of $14,687.50.
The balance on the VAT account, assuming all items are subject to VAT at 17.5%, is:

A) $2,791.25 credit
B) $2,791.25 debit
C) $2,408.44 credit
D) $2,408.44 debit

4. A company has a receivables balance at the end of the year of £120,000. The company maintains an allowance for receivables at 3% of closing receivables. The opening balance on the allowance was £ 2,880. During the year bad debts of £ 3,000 were written off The total charge for bad debts for the year is £

5. Complete the formula for depreciation of a revalued asset.
Place the relevant labels in the correct positions below.

Solutions: