CIMA Fundamentals of Financial Accounting - BA3

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following is an example of a transaction that affects profit, but does not affect cash?

A) Profit and loss on disposal of a non-current asset
B) Cost of electricity consumed in the period
C) Interest on bank loans
D) Purchase of raw materials

2. 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) $19,160
B) $11,880
C) $10,680
D) $20,360

3. An audit trail is an essential part of an efficient, complete accounting system Why is an audit trail important?

A) To ensure all transactions can be traced through the system
B) To ensure all transactions are recorded
C) To ensure all transactions are approved
D) To ensure all transactions can reported

4. An organization's cash book has an opening balance in the bank column of $4,850 credit.
The following transactions then took place:
(a) Cash sales of $14,500, including VAT of $1,500.
(b) Receipts from customers of debts of $24,000.
(c) Payments to creditors of debts of $18,000, less 5% cash discount.
(d) Dishonored cheques from customers amounting to $2,500.
The resulting balance in the bank column of the cash book should be:

A) $14,050 debit
B) $19,050 credit
C) $12,550 debit
D) $23,750 credit

5. Refer to the exhibit.

The following is an extract from the trial balance of a business for its most recent year:
Gross profit has already been calculated as being $75,000. Depreciation is to be provided at 25% on the reducing balance, and the allowance for receivables for doubtful debts is to be amended to 5% of receivables.
Using some or all of the above figures, the correct net profit is

Solutions: