CIMA Fundamentals of Financial Accounting : BA3

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. The accounting concept which states that non-current assets should be valued at cost (or valuation) less accumulated depreciation, rather than their saleable value in the event of closure, is the.

A) Going concern concept
B) Net realisable value concept
C) Realisation concept
D) Prudence concept

2. A company had a gross profit margin of 40%. Sales for the period were $280,000 and opening and closing inventories were $18,000 and $16,000 respectively.
Purchases for the period were therefore

A) $110,000
B) $166,000
C) $170,000
D) $114,000

3. Refer to the Exhibit.

The purchase ledger control account shows a balance of £324,564, while the individual customer account balances total £328,234.
Which of the following is a possible explanation for the difference between the two?

A) and (iii) only
B) and (iii) only
C) and (iv) only
D) and (iv) only

4. 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 total of the float and total spend of $435
B) The difference between the float and total spend of $65
C) The float total of $250.
D) The total spend of $185

5. An asset may best be defined as:

A) An obligation to transfer economic benefits as a result of past transactions or events
B) The amount of money invested in the business by the shareholders
C) A resource which may be used to derive income in the future
D) A person or entity to whom money is owed by the business

Solutions: