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The advantages surpassing others
CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Recording Accounting Transactions | 50% | - Correction of errors and control accounts - Double-entry bookkeeping and ledger accounts - Reconciliations (bank, receivables, payables) - Accounting for assets, liabilities, equity and expenses - Sources of records and books of prime entry |
| Accounting Principles, Concepts and Regulations | 10% | - Conceptual and regulatory framework - Nature and objective of financial accounting - Elements of financial statements - Accounting standards and principles |
| Analysis of Financial Statements | 10% | - Liquidity, profitability and solvency analysis - Interpretation using accounting ratios - Limitations of financial statements |
| Preparation of Accounts for Single Entities | 30% | - Preparation of simple cash flow statement - Adjusting entries and trial balance - Manufacturing and inventory accounting - Preparation of statement of financial position - Preparation of income statement |
CIMA Fundamentals of Financial Accounting Sample Questions:
A liability may best be defined as:
- A. A resource which may be used to derive income in the future
- B. The amount of money withdrawn from the business by the owners
- C. A person or entity owing money to the business
- D. An obligation to transfer economic benefits as a result of past transactions or events
Correct Answer: D 🗳️
Refer to the Exhibit.
The following information is given at a manufacturer's year end:
Using some or all of the above figures, the correct figure for factory cost of goods completed is:
- A. £135,300
- B. £131,700
- C. £125,700
- D. £115,700
Correct Answer: B 🗳️
Refer to the exhibit.
A company has the following equity balances at the beginning of the year:
During the year the company issued 100,000 new shares at $1.20 each
What are the equity balances after this issue?
- A. A
- B. C
- C. B
- D. D
Correct Answer: C 🗳️
W and Partners has an opening capital balance at 1 January of £14,640 credit.
During the period there was an increase in assets of £6,820 and an increase in liabilities of £5,400.
The balance on the capital account at the end of the period is:
- A. £16,060 credit
- B. £13,220 credit
- C. £1,420 credit
- D. £1,420 debit
Correct Answer: A 🗳️
Which ONE of the following is a possible explanation for a debit balance on the purchase ledger account of a supplier?
(i) An invoice has been posted twice
(ii) A credit note has been posted twice
(iii) A payment has been recorded against the wrong supplier account
(iv) A payment has been posted twice
(v) A contra was posted to the supplier account but not the customer account (vi) Goods returned had been posted to the wrong supplier account
- A. (ii), (iii) and (iv) only
- B. (iii) and (iv) only
- C. (iii), (iv) and (vi) only
- D. (i) and (ii) only
- E. (i), (ii) and (v) only
- F. (i), (ii) and (iv) only
Correct Answer: A 🗳️
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