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 |
|---|---|---|
| Preparation of Accounts for Single Entities | 30% | - Prepare financial statements from trial balance - Adjustments and inventory/cost of sales entries |
| Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
| Analysis of Financial Statements | 10% | - Interpret accounting ratios and performance - Calculate basic financial ratios |
| Recording Accounting Transactions | 50% | - Prepare accounting records - Record transactions using double-entry bookkeeping - Reconciliations and control accounts |
CIMA Fundamentals of Financial Accounting Sample Questions:
Refer to the Exhibit.
An extract of information from K's book of accounts revealed that:
Cash received during the year is
Correct Answer:
$266770
The draft accounts of KenDoo Ltd for the year ended 31 August 2006 showed a net profit of $10000.
During the audit, the following errors and omissions were discovered.
(a) Items valued at $3100 had been completely omitted from the closing stock figure.
(b) Accrual of electricity bill for $200 and insurance prepayment of $500 had been omitted.
(c) Equipment costing $12000, acquired on 1 September 2005, had been debited to the purchases acccount.
(KenDoo Ltd depreciates equipment at 15% on the straight line basis).
Due to materiality, the directors of KenDoo Ltd agreed to adjust the accounts accordingly.
Incorporating the above adjustments, the revised net profit is
Correct Answer:
$23600
Refer to the Exhibit.
A company has the following transactions for an accounting period:
Closing inventory at the end of the period was $3,200 and gross profit was $16,400.
The opening inventory was therefore
Correct Answer:
£5099
Which of the following statements concerning the statements of cashflows are INCORRECT?
- A. Statements of cash flow allow users to identify cash flow issues
- B. They only deal with payment and receipt of money
- C. They are the same as statements of comprehensive income
- D. They are primary financial statements
- E. Companies with a negative cash flow shown in cash flow statements cannot be profitable
Correct Answer: C,E 🗳️
What is the balance of the trading account?
- A. The revenue value
- B. The total income
- C. The gross profit
- D. The closing inventories total
Correct Answer: C 🗳️
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