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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Which THREE of the following would be recorded as a debit balance in the trial balance?

A. Dividends paid
B. Income tax liability
C. Dividends received
D. Opening inventory
E. Share capital
F. Income tax expense

Question 2

An external audit is an independent examination of, and expression of opinion on the financial statements of an entity.
Who of the following appoints the external auditor?

A. The Board
B. Chief operating officer
C. Finance director
D. Shareholders

Question 3

Which of the following is an example of where the materiality convention should be applied?

A. Inventory of stationery items remaining at the year end.
B. A proposed change in the method of depreciation of non-current assets.
C. A two-year construction contract.
D. Sales to a customer in September, but for which the cash was not received until October.

Question 4

In accordance with IAS 7 Statements of Cash Flow, which TWO of the following are cash flows presented as investing activities?

A. Dividends paid
B. Revaluation gam on property, plant and equipment
C. Cash paid for additions to property, plant and equipment
D. Interest paid
E. Interest received

Question 5

ABC Limited had a gross profit margin of 55%, while a direct competitor, XYZ Limited, has a gross profit margin of 60%.
Which THREE of the following would be an acceptable explanation for this?

A. ABC Limited has a lower selling price than XYZ Limited
B. ABC Limited has better control of its production costs than XYZ Limited
C. XYZ Limited has better control of its production costs than ABC Limited
D. ABC Limited has a lower profit mark-up than XYZ Limited
E. ABC Limited has a higher profit mark-up than XYZ Limited
F. ABC Limited has a higher selling price than XYZ Limited

Solutions: