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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Refer to the Exhibit.

A company had previously written off one of their receivables that had been declared bankrupt. The administrators of the bankruptcy have now sent a cheque to the company for the full amount originally outstanding. The company now needs to record this receipt.
Which of the following is the correct double entry?

A. C
B. B
C. A
D. D

Question 2

The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.
Which of the following is a possible explanation for the difference between the two?
(i) A payment has been recorded in the cashbook but not in the sales ledger (ii) A payment has been recorded in the sales ledger but not in the cashbook (iii) An invoice has been recorded in the sales ledger but not in the sales day book (iv) An invoice has been recorded in the sales day book but not in the sales ledger

A. (i) and (iii) only
B. (ii) and (iii) only
C. (ii) and (iv) only
D. (i) and (iv) only

Question 3

The following are extracts from CD's financial statements for the year to 31 December 20X2:

What is the return on capital employed percentage (ROCE) for CD for the year ended 31 December 20X2?

A. 25.2%
B. 28 0%
C. 30 5%
D. 33.9%

Question 4

A company has a receivables balance at the end of the year of £120,000. The company maintains an allowance for receivables at 3% of closing receivables. The opening balance on the allowance was £ 2,880. During the year bad debts of £ 3,000 were written off The total charge for bad debts for the year is £

Question 5

Refer to the exhibit.

The following extracts from the statement of financial position and income statement for Company S are available:
Included in operating profit was depreciation of $120,000 and a loss on disposal of non-current assets of
$48,000.
The cash generated from operations for year 2 would be:

A. $1,068,000
B. $876,000
C. $972,000
D. $1,092,000

Solutions: