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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Published accounts must include the following statements:

A) Trading account, income statement and statement of financial position
B) Income statement, statement of financial position and statement of cash flows
C) Manufacturing account, income statement, statement of financial position and statement of cash flows
D) Income statement and statement of financial position

2. Which of the following would meet the definition of a liability in accordance with the Conceptual Framework's definition?

A) An amount due to a supplier for goods purchased one month ago
B) An amount which was paid to a supplier in relation to a dispute
C) An amount due to a supplier for goods to be purchased in one month's time
D) An amount due from a customer for goods dispatched two weeks ago

3. Refer to the Exhibit.

The following information is given at a manufacturer's year end:
Using some or all of the above figures, the correct figure for factory cost of goods completed is:

A) £135,300
B) £125,700
C) £115,700
D) £131,700

4. A payment to a supplier has been credited to the supplier's account and debited to the bank account.
This would result in

A) an overstatement of profit and an overstatement of assets
B) an overstatement of profit and an overstatement of liabilities
C) an understatement of profit and an overstatement of assets
D) an understatement of profit and an overstatement of liabilities

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

Solutions: