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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Preparation of Accounts for Single Entities | 30% | - Adjusting entries and trial balance - Preparation of statement of financial position - Preparation of income statement - Preparation of simple cash flow statement - Manufacturing and inventory accounting |
| Topic 2: Recording Accounting Transactions | 50% | - Reconciliations (bank, receivables, payables) - Accounting for assets, liabilities, equity and expenses - Correction of errors and control accounts - Sources of records and books of prime entry - Double-entry bookkeeping and ledger accounts |
| Topic 3: Analysis of Financial Statements | 10% | - Interpretation using accounting ratios - Liquidity, profitability and solvency analysis - Limitations of financial statements |
| Topic 4: Accounting Principles, Concepts and Regulations | 10% | - Conceptual and regulatory framework - Nature and objective of financial accounting - Accounting standards and principles - Elements of financial statements |
CIMA Fundamentals of Financial Accounting Sample Questions:
Question 1
Where a transaction is credited to the correct ledger account but debited to the purchases account instead of the fixed asset account, the error is known as an error of:
A. Omission
B. Principle
C. Original entry
D. Commission
Question 2
Store Y believe customer XF will not be able to pay his £300 debt. Which ONE of the following day books should this 'bad debt' be recorded in?
A. Returns inwards daybook
B. Sales daybook
C. journal
D. Petty cash book
E. Cash book
Question 3
In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?
A. Receivables decrease and profits decrease
B. Receivables unchanged and profits decrease
C. Receivables decrease and allowance increases
D. Profits increase and allowance increases.
Question 4
Company X wants to find the total of all the transactions from its sales account. Where should Company Xlook?
A. Memorandum account
B. Sales ledger
C. Sales control account
Question 5
A contra entry is best described as:
A. An entry made to balance the control account
B. An entry made to set off the balances of the same account within the sales ledger and the purchase ledger
C. An entry made between two customers in the sales ledger
D. An entry made between two customers in the purchase ledger
Solutions:
| Question 1 Answer: B | Question 2 Answer: C | Question 3 Answer: A | Question 4 Answer: C | Question 5 Answer: B |
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