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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Entity HJ is a small business. In the period. Entity Hj earned revenue of £24,300, had opening inventories of
£1,500 and closing inventories of £8,000. Purchases came to £13,200.
What was Entity Hj's gross profit or loss for this period?

A) £6,700 profit
B) £6,700 loss
C) £17,600 loss
D) £17,600 profit
E) £31,000 profit

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) Chief operating officer
B) Shareholders
C) The Board
D) Finance director

3. Refer to the exhibit.

The bookkeeper of Joshua Ltd has absconded with the petty cash. The following was available:
How much has the bookkeeper stolen during the year?

4. The issue of a company's shares for more than their normal value results in the creation of a

A) General reserve.
B) Share premium account.
C) Suspense account.
D) Goodwill account.

5. Refer to the Exhibit.

A company operates a FIFO system of inventory valuation. Opening inventory at the beginning of the period was 200 units @ £2.80 each. During the period the following movements of inventory were recorded.
The value of the closing inventory at the end of the period and amount charged to the income statement were:

A) Closing inventory £360.00 Income statement £1695.00
B) Closing inventory £357.50 Income statement £1897.50
C) Closing inventory £360.00 Income statement £2255.00
D) Closing inventory £360.00 Income statement £1895.00

Solutions: