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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which one of the following statements is true?

A) Expenses accrued are current assets
B) Expenses accrued are deducted from the figure in the trial balance in arriving at the income statement charge for that item
C) Expenses accrued decrease the profit of an organization
D) Depreciation is an example of an accrued expense

2. Refer to the Exhibit.

A company is preparing its accounts to 30 April 2006. The latest telephone bill received by the company was dated 31 March and included call charges for the quarter 1 December to 28 February. The amount of the bill for call charges (excluding VAT) was $960. Most of the company's telephone bills are for similar amounts.
Which of the following journal entries should be made to the company's accounts at 30 April 2006?
The journal entries which should be made to the company's accounts at 30 April 2006 is

A) C
B) B
C) D
D) A

3. M Ltd owns property costing $80,000 ($50,000 for the land and $30,000 for the building).
The company's accounting policy is to depreciate buildings at the rate of 5% per annum on the straight-line basis.
After five years, what is the net book value of freehold land and building in the financial accounts of M Ltd?

A) $60,000
B) $87,500
C) $72,500
D) $78,500

4. Below are a list of entries from FG's accounts, from the most recent accounting period:
Petty Cash £150 DR
Returns Outwards £310 CR
Purchases £820 DR
Sales £250 CR
FG started the period with a bank balance of £405 DR. The total bank account at the end of period was £1,065 DR Which of the above items has been omitted from the bank account total?

A) Returns Outwards
B) Sales
C) Purchases
D) Petty Cash

5. Refer to the exhibit.

A company has the following transactions for the month of April:
Closing inventory at the end of the period was $26,000 and gross profit was $90,000. The opening inventory was therefore:

A) $26,000
B) $20,000
C) $32,000
D) $6,000

Solutions: