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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. The record of how the profit or loss of a company has been allocated to distributions and reserves is found in the:

A) Reserves account
B) Appropriation account
C) Capital account
D) Retained profit account

2. Which THREE of the following are characteristics of management accounting?

A) Is forward looking
B) Meets external reporting requirements
C) Focuses on departmental information
D) Monitors actual results to expected results
E) Reports historic transactions
F) Used by tax authorities

3. A company purchases a piece of machinery for $180,000. It is estimated that the machinery will produce
450,000 units over its useful life of 10 years. The residual value at the end of 10 years is nil. After eight years, the machine has produced 340,000 units and is sold for $30,000.
The profit/loss arising on disposal of the asset is

A) $6,000 profit
B) $14,000 loss
C) $6,000 loss
D) $14,000 profit

4. Which THREE of the following would be shown in the statement of changes in equity?

A) Profit for the year
B) Share issues
C) Loan stock(debenture) issues
D) Dividends paid
E) Taxation for the year
F) Dividends received

5. Refer to the Exhibit.

Your organization uses the Weighted Average Cost method of valuing inventory.
During a particular month, the following inventory details were recorded:
The value of the inventory at the end of the month was

Solutions: