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

2. External auditors are primarily responsible for:

A) Checking the accuracy of all entries in the accounting system
B) Determining that the accounts show a fair representation of the affairs of the company
C) Preparing the financial accounts
D) Detecting errors and fraud

3. Which THREE of the following are characteristics of financial accounting?

A) Monitors actual results to expected results
B) Meets external reporting requirements
C) Is forward looking
D) Meets management reporting needs
E) Reports historic transactions
F) Records daily transactions

4. The correct journal entries for subscriptions paid in advance is:

A) Debit: Subscriptions accounts Credit: Payables
B) Debit: Cash Credit: Payables
C) Debit: Receivables account Credit: Subscriptions account
D) Debit: Receivables Credit: Cash

5. Which of the following represent liabilities of a business?

A) Loan stock(debentures), provisions & accruals
B) Profit, discount allowed & payables
C) Share capital, provisions & discount received
D) Accruals, bank overdraft & receivables

Solutions: