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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Recording Accounting Transactions | 50% | - Correction of errors and control accounts - Double-entry bookkeeping and ledger accounts - Accounting for assets, liabilities, equity and expenses - Sources of records and books of prime entry - Reconciliations (bank, receivables, payables) |
| Topic 2: Preparation of Accounts for Single Entities | 30% | - Manufacturing and inventory accounting - Preparation of statement of financial position - Preparation of income statement - Adjusting entries and trial balance - Preparation of simple cash flow statement |
| Topic 3: Accounting Principles, Concepts and Regulations | 10% | - Elements of financial statements - Conceptual and regulatory framework - Nature and objective of financial accounting - Accounting standards and principles |
| Topic 4: Analysis of Financial Statements | 10% | - Limitations of financial statements - Interpretation using accounting ratios - Liquidity, profitability and solvency analysis |
CIMA Fundamentals of Financial Accounting Sample Questions:
1. Refer to the Exhibit.
A company had previously written off one of their receivables that had been declared bankrupt. The administrators of the bankruptcy have now sent a cheque to the company for the full amount originally outstanding. The company now needs to record this receipt.
Which of the following is the correct double entry?
A) D
B) A
C) C
D) B
2. Which ONE of the following does not apply to the preparation of management accounts?
A) Prepared mainly for internal users of accounting information
B) Prepared frequently throughout the year
C) Prepared to show the detailed costs of manufacturing and trading
D) Prepared annually, summarizing financial performance
3. Refer to the Exhibit.
Your organization uses the Weighted Average Cost method of valuing inventory.
During a particular month, the following inventory details were recorded:
The value of the inventory at the end of the month was
4. Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid
A) (a) and (b) only
B) (a) and (c) only
C) (b), (c) and (d) only
D) All of the above - (a), (b), (c) and (d)
5. Financial controls are needed in order to:
A) Ensure that the book-keeping system includes no errors
B) Ensure that the management accounts are produced regularly
C) Ensure that procedures are in place to minimize the risk of error and fraud
D) Reduce the cost of the external audit
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: D | Question # 3 Answer: Only visible for members | Question # 4 Answer: D | Question # 5 Answer: C |
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