CIMA Fundamentals of Financial Accounting : BA3

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. In relation to accounting coding systems in the computerized records of an entity, which of the following is true?

A) Codes in coding systems are not unique
B) Codes are used in the nominal ledger but not in payroll
C) Coding systems are not expandable
D) Codes are used to cross-reference transactions

2. Refer to the exhibit.

The following information is available about the ordinary shares of a public limited company:
A shareholder who purchased 20,000 shares at a price of $1.90 will receive a dividend of

A) $1,900
B) $2,400
C) $2,500
D) $500

3. Refer to the Exhibit.

Berber Limited is preparing its year-end accounts and is reviewing the method used to estimate the allowance for receivables.
An aged receivables schedule shows the following position:
The company believes that the previous percentages used were not prudent enough and it has decided to increase the percentages on 2-3 months debt to 10% and on 3 months plus debt to 50%. The current allowance for receivables is $1,500.
What would be the effect on the income statement of the change in accounting policy

A) Reduction in profit of $1,080
B) Reduction in profit of $900
C) Increase in profit of $1,080
D) Reduction in profit of $2,580

4. 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) £125,700
C) £131,700
D) £115,700

5. A company has profit before tax and dividends of £500000. The share capital consists of 1000000 ordinary shares of £1 each and 100000 10% preference shares of 50p each.
A 10p dividend was declared on ordinary shares.
Assuming there was no tax liability for the period, profit retained for the period was

Solutions: