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 |
|---|---|---|
| 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% | - Adjusting entries and trial balance - Manufacturing and inventory accounting - Preparation of simple cash flow statement - Preparation of income statement - Preparation of statement of financial position |
| Accounting Principles, Concepts and Regulations | 10% | - Elements of financial statements - Nature and objective of financial accounting - Conceptual and regulatory framework - Accounting standards and principles |
| Recording Accounting Transactions | 50% | - Correction of errors and control accounts - Accounting for assets, liabilities, equity and expenses - Double-entry bookkeeping and ledger accounts - Reconciliations (bank, receivables, payables) - Sources of records and books of prime entry |
CIMA Fundamentals of Financial Accounting Sample Questions:
On 1 April 2006, a company was owed $13,560 by a customer. During the month of April the customer purchased goods for $6,800 and returned goods valued at $1,200. A cheque for $8,480 was received from the customer but was subsequently dishonored by the bank. The balance on the customer's account at the end of the month is:
- A. $10,680
- B. $19,160
- C. $11,880
- D. $20,360
Correct Answer: B 🗳️
Company H receives a 10% discount on its order from supplier GD. Which ONE of the following does the discounted amount count as for Company H?
- A. Profit
- B. Revenue
- C. Capital
- D. Income
Correct Answer: B 🗳️
There are many types of fraud that can happen within a business. On example could be the theft of cash, concealing the theft by delaying banking or by making up the shortage from other sources.
What is this type of fraud called?
- A. Theft
- B. Teeming and Lading
- C. Ghost employee
- D. Collusion
Correct Answer: B 🗳️
Refer to the Exhibit.
You have been asked to prepare the sales ledger control account for the month of May, using the following information:
According to the accounts the opening receivables balance was £ 66,250
What is the closing receivables balance as at the end of May?
Correct Answer:
£61867
Which THREE of the following are characteristics of management accounting?
- A. Meets external reporting requirements
- B. Used by tax authorities
- C. Focuses on departmental information
- D. Monitors actual results to expected results
- E. Is forward looking
- F. Reports historic transactions
Correct Answer: C,D,E 🗳️
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