CIMA BA3 test insides dumps : Fundamentals of Financial Accounting

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CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Internal controls can be split between detect controls and prevent controls.
Which THREE of the following are prevent controls?

A. Checking delivery notes to invoices
B. Physical inventories
C. Signing goods received notes
D. Recording all transactions
E. Bank reconciliations
F. Checking invoices to goods received notes

Question 2

In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?

A. Receivables decrease and allowance increases
B. Profits increase and allowance increases.
C. Receivables decrease and profits decrease
D. Receivables unchanged and profits decrease

Question 3

Which of the following entries would result in the trial balance not agreeing?
(a) An invoice for £200 for electricity has been omitted from the ledgers (b) A payment received from a customer has been posted to the accounts twice (c) An invoice for repairs and maintenance has been charged to the non-current asset account (d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account

A. (c) and (d) only
B. (d) only
C. (a) and (b) only
D. All of the above - (a), (b), (c) and (d)

Question 4

Refer to the exhibit.

A business has the following trading account for its most recent year:
What is its rate of inventory turnover for the year?

A. 9 times
B. 7.5 times
C. 5.3 times
D. 4.9 times

Question 5

At the end of the year, the non-current asset register showed assets with a net book value of £170,300. The non-current asset accounts in the nominal ledger showed a net book value of £150,300.
The difference could be due to a disposed asset not having been removed from the non-current asset register, which had.

A. Disposal proceeds of £25,000 and a profit on disposal of £5,000
B. Disposal proceeds of £10,000 and a net book value of £10,000
C. Disposal proceeds of £25,000 and a loss on disposal of £5,000
D. Disposal proceeds of £25,000 and a net book value of £5,000

Solutions: