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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. In which section of the statement of cash flow would cash from share issues be included? Select one of the following Statement of cash How for the year ended.......

2. Refer to the Exhibit.

A sole trader, who only has cash sales, banks all cash receipts above the agreed petty cash float of $400.
During week 2 he has the following transactions:
What is the amount banked at the end of week 2?

A) $25
B) $425
C) $625
D) $225

3. Which THREE of the following represent credit balances?

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

4. Which one of the following is an error of commission?

A) The purchase of plant and machinery debited to the fixtures and fittings account and credited to the suppliers account
B) A credit sale debited to the bank account and credited to the sales account
C) An electricity bill debited and credited to the correct accounts but duplicated
D) An invoice for £592 debited and credited to the correct accounts, but for £529

5. A company uses the straight line method of depreciation for its plant and machinery. Depreciation is at a rate of 20% per annum.
A major item of machinery was purchased in 2003 at a cost of $240,000. At the time, it was estimated that the plant had an estimated useful life of five years and a residual value at the end of its useful life of $20,000.
As a result of rapid changes in technology it was decided to sell the machinery in 2006 for $80,000. It is the company's policy to charge a full year's depreciation in the year of acquisition and none in the year of disposal.
What was the profit/loss arising on the disposal of the asset?

A) $28,000 loss
B) $16,000 profit
C) $36,000 profit
D) $8,000 loss

Solutions: