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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. The method of accounting that attempts to recognize changing price levels by applying an industry or asset specific price index to the cost of goods sold and assets consumed is known as:

A) Replacement cost accounting
B) Current purchasing power accounting
C) Historic cost accounting
D) Current cost accounting

2. A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.
The correct entry to record the invoice is:
A)

B)

C)

D)

A) Exhibit B
B) Exhibit D
C) Exhibit A
D) Exhibit C

3. A liability may best be defined as:

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B) The amount of money withdrawn from the business by the owners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

4. ABC manufactures vehicle engines and purchases components from a supplier Each engine requires one component costing $10 each ABC's supplier otters a 5% volume discount which has always been taken, this reduces the cost to $9.50 each. However, ABC has recorded the cost as $10 throughout the accounting system Once the correct price is recorded, what will be the effect on the factory costs incurred and the gross profit margin (GP%)?
A)

B)

C)

D)

A) Option D
B) Option A
C) Option C
D) Option B

5. Refer to the exhibit.

Both internal and external audits can be performed on the financial statements of a company. The results of the audits have different purposes and different reporting lines.
Which of the following combinations is correct?

A) D
B) B
C) C
D) A

Solutions: