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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

The petty cash imprest is restored to £500 at the end of each week. The following amounts are paid out of petty cash during week 23:
(a) Stationery - £70.50 (including VAT at 17.5%)
(b) Travelling costs - £127.50
(c) Office refreshments - £64.50
(d) Sundry payables - £120.00 plus VAT at 17.5%
The amount required to restore the imprest to £500.00 is:
Give your answer to 2 decimal places.

Question 2

An organization's cash book has an opening balance in the bank column of $4,850 credit.
The following transactions then took place:
(a) Cash sales of $14,500, including VAT of $1,500.
(b) Receipts from customers of debts of $24,000.
(c) Payments to creditors of debts of $18,000, less 5% cash discount.
(d) Dishonored cheques from customers amounting to $2,500.
The resulting balance in the bank column of the cash book should be:

A. $12,550 debit
B. $23,750 credit
C. $14,050 debit
D. $19,050 credit

Question 3

Which THREE of the following represent credit balances?

A. capital
B. liabilities
C. drawings
D. assets
E. income
F. expenses

Question 4

Which of the following best explains what is meant by "capital expenditure"?

A. Expenditure incurred in the raising of capital
B. Depreciation charges on non-current assets
C. Expenditure on the acquisition of non-current assets
D. Expenditure on the improvement and maintenance of non-current assets

Question 5

Which ONE of the following deals with problems that arise with existing accounting standards?

A. International Accounting Standards Board (IASB)
B. Standards Advisory Council (SAC)
C. International Accounting Standards Committee Foundation (IASCF)
D. International Financial Reporting Interpretation Committee (IFRIC)

Solutions: