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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Recording Accounting Transactions | 50% | - Sources of records and books of prime entry - Correction of errors and control accounts - Reconciliations (bank, receivables, payables) - Double-entry bookkeeping and ledger accounts - Accounting for assets, liabilities, equity and expenses |
| Topic 2: Analysis of Financial Statements | 10% | - Liquidity, profitability and solvency analysis - Limitations of financial statements - Interpretation using accounting ratios |
| Topic 3: Preparation of Accounts for Single Entities | 30% | - Adjusting entries and trial balance - Preparation of simple cash flow statement - Preparation of income statement - Preparation of statement of financial position - Manufacturing and inventory accounting |
| Topic 4: Accounting Principles, Concepts and Regulations | 10% | - Elements of financial statements - Accounting standards and principles - Conceptual and regulatory framework - Nature and objective of financial accounting |
CIMA Fundamentals of Financial Accounting Sample Questions:
An invoice to Sammy has been entered in the sales day book as $85 instead of $58.
To correct the position, which of the following procedures should be adopted?
- A. Debit Receivables $27, Credit Sales $27 and increase the balance owing by Sammy
- B. Debit Sales $27, Credit Receivables $27 and decrease the balance owing by Sammy
- C. Debit Sales $27, Credit Receivables $27 and increase the balance owing by Sammy
- D. Debit Receivables $27, Credit Sales $27 and decrease the balance owing by Sammy
Correct Answer: B 🗳️
Published accounts must include the following statements:
- A. Manufacturing account, income statement, statement of financial position and statement of cash flows
- B. Income statement and statement of financial position
- C. Income statement, statement of financial position and statement of cash flows
- D. Trading account, income statement and statement of financial position
Correct Answer: C 🗳️
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. Finance director
- B. Shareholders
- C. The Board
- D. Chief operating officer
Correct Answer: B 🗳️
Refer to the Exhibit.
The following totals appear in a company's daybooks for the month of May. VAT is recoverable on all purchases which were in respect of goods for resale.
Opening inventory was £350,00 and closing inventory was $37,500.
The gross profit for the period was
Correct Answer:
$167490
An accountant is taking on financial accounting responsibilities for company PQ. Which TWO of the following are NOT true of financial accounting?
- A. It's purpose is to provide financial information to an external source
- B. It's purpose is to provide information for internal use
- C. Performed in accordance with legal requirements
- D. Performed without adherence to standard accounting rules
Correct Answer: B,D 🗳️
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