Exam Name: Fundamentals of Financial Accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Certificate
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
| Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Recording Accounting Transactions | 50% | - Prepare accounting records - Reconciliations and control accounts - Record transactions using double-entry bookkeeping |
CIMA Fundamentals of Financial Accounting Sample Questions:
XYZ's computerized accounting system automatically updates the non-current asset register when additions to property, plant and equipment are made A machine costing $120,000, with a useful life of five years and an estimated residual value of $12,000 is acquired at the year end.
Which of the following statements is correct in relation to the recording of this asset in the non-current asset register?
- A. The journal entry to record the cost is Dr Asset $120,000 and Cr Bank $120,000 The five year useful life and estimated residual value of $12,000 are recorded
- B. There is no journal entry but the cost of $120,000 and the five year useful life are recorded
- C. There is no journal entry but the cost of $120,000, the five year useful life and estimated residual value of $12 000 are recorded
- D. The journal entry to record the cost is Dr Asset $120,000 and Cr Bank $120,000 The five year useful life is recorded
Correct Answer: C 🗳️
External auditors are primarily responsible for:
- A. Detecting errors and fraud
- B. Preparing the financial accounts
- C. Determining that the accounts show a fair representation of the affairs of the company
- D. Checking the accuracy of all entries in the accounting system
Correct Answer: C 🗳️
Refer to the Exhibit.
The Financial Accountant for a company is preparing the monthly bank reconciliation and has extracted the following information:
The correct cash book balance at the month end will be:
- A. $41,960
- B. $42,870
- C. $29,140
- D. $44,610
Correct Answer: A 🗳️
A company's payables days has reduced from 60 days to 55 days.
Which of the following could be a possible explanation for this?
- A. Discounts offered by suppliers for early settlement.
- B. Cash flow problems.
- C. Improved credit control.
- D. Improved payment terms offered by supplier.
Correct Answer: A 🗳️
Which of the following would not require an adjustment to be made to the cashbook?
- A. A dishonored cheque
- B. Unpresented cheques
- C. Direct debits
- D. Bank charges
Correct Answer: B 🗳️
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